id	sid	tid	token	lemma	pos
taxlaw-7412	1	1	microsoft	microsoft	PROPN
taxlaw-7412	1	2	word	word	PROPN
taxlaw-7412	1	3	ozai-12-3.docx	ozai-12-3.docx	PROPN
taxlaw-7412	1	4	inter	inter	ADJ
taxlaw-7412	1	5	-	-	ADJ
taxlaw-7412	1	6	nation	nation	ADJ
taxlaw-7412	1	7	equity	equity	NOUN
taxlaw-7412	1	8	revisited	revisit	VERB
taxlaw-7412	1	9	ivan	ivan	PROPN
taxlaw-7412	1	10	ozai	ozai	PROPN
taxlaw-7412	1	11	*	*	PUNCT
taxlaw-7412	2	1	abstract	abstract	ADJ
taxlaw-7412	2	2	states	state	NOUN
taxlaw-7412	2	3	are	be	AUX
taxlaw-7412	2	4	on	on	ADP
taxlaw-7412	2	5	the	the	DET
taxlaw-7412	2	6	verge	verge	NOUN
taxlaw-7412	2	7	of	of	ADP
taxlaw-7412	2	8	a	a	DET
taxlaw-7412	2	9	new	new	ADJ
taxlaw-7412	2	10	form	form	NOUN
taxlaw-7412	2	11	of	of	ADP
taxlaw-7412	2	12	global	global	ADJ
taxlaw-7412	2	13	competition	competition	NOUN
taxlaw-7412	2	14	.	.	PUNCT
taxlaw-7412	3	1	some	some	PRON
taxlaw-7412	3	2	have	have	AUX
taxlaw-7412	3	3	taken	take	VERB
taxlaw-7412	3	4	unilateral	unilateral	ADJ
taxlaw-7412	3	5	measures	measure	NOUN
taxlaw-7412	3	6	to	to	PART
taxlaw-7412	3	7	tax	tax	VERB
taxlaw-7412	3	8	multinational	multinational	ADJ
taxlaw-7412	3	9	profits	profit	NOUN
taxlaw-7412	3	10	that	that	PRON
taxlaw-7412	3	11	they	they	PRON
taxlaw-7412	3	12	would	would	AUX
taxlaw-7412	3	13	typically	typically	ADV
taxlaw-7412	3	14	not	not	PART
taxlaw-7412	3	15	be	be	AUX
taxlaw-7412	3	16	able	able	ADJ
taxlaw-7412	3	17	to	to	PART
taxlaw-7412	3	18	tax	tax	VERB
taxlaw-7412	3	19	,	,	PUNCT
taxlaw-7412	3	20	at	at	ADP
taxlaw-7412	3	21	least	least	ADJ
taxlaw-7412	3	22	not	not	PART
taxlaw-7412	3	23	according	accord	VERB
taxlaw-7412	3	24	to	to	ADP
taxlaw-7412	3	25	conventional	conventional	ADJ
taxlaw-7412	3	26	international	international	ADJ
taxlaw-7412	3	27	tax	tax	NOUN
taxlaw-7412	3	28	concepts	concept	NOUN
taxlaw-7412	3	29	and	and	CCONJ
taxlaw-7412	3	30	rules	rule	NOUN
taxlaw-7412	3	31	.	.	PUNCT
taxlaw-7412	4	1	others	other	NOUN
taxlaw-7412	4	2	have	have	AUX
taxlaw-7412	4	3	threatened	threaten	VERB
taxlaw-7412	4	4	to	to	PART
taxlaw-7412	4	5	retaliate	retaliate	VERB
taxlaw-7412	4	6	with	with	ADP
taxlaw-7412	4	7	economic	economic	ADJ
taxlaw-7412	4	8	countermeasures	countermeasure	NOUN
taxlaw-7412	4	9	to	to	PART
taxlaw-7412	4	10	protect	protect	VERB
taxlaw-7412	4	11	their	their	PRON
taxlaw-7412	4	12	tax	tax	NOUN
taxlaw-7412	4	13	base	base	NOUN
taxlaw-7412	4	14	and	and	CCONJ
taxlaw-7412	4	15	corporate	corporate	ADJ
taxlaw-7412	4	16	residents	resident	NOUN
taxlaw-7412	4	17	.	.	PUNCT
taxlaw-7412	5	1	the	the	DET
taxlaw-7412	5	2	recent	recent	ADJ
taxlaw-7412	5	3	attempt	attempt	NOUN
taxlaw-7412	5	4	of	of	ADP
taxlaw-7412	5	5	the	the	DET
taxlaw-7412	5	6	oecd	oecd	PROPN
taxlaw-7412	5	7	to	to	PART
taxlaw-7412	5	8	build	build	VERB
taxlaw-7412	5	9	consensus	consensus	NOUN
taxlaw-7412	5	10	for	for	ADP
taxlaw-7412	5	11	a	a	DET
taxlaw-7412	5	12	global	global	ADJ
taxlaw-7412	5	13	tax	tax	NOUN
taxlaw-7412	5	14	compact	compact	NOUN
taxlaw-7412	5	15	has	have	AUX
taxlaw-7412	5	16	so	so	ADV
taxlaw-7412	5	17	far	far	ADV
taxlaw-7412	5	18	proven	prove	VERB
taxlaw-7412	5	19	unsuccessful	unsuccessful	ADJ
taxlaw-7412	5	20	due	due	ADP
taxlaw-7412	5	21	to	to	ADP
taxlaw-7412	5	22	broad	broad	ADJ
taxlaw-7412	5	23	disagreement	disagreement	NOUN
taxlaw-7412	5	24	about	about	ADP
taxlaw-7412	5	25	how	how	SCONJ
taxlaw-7412	5	26	taxing	taxing	ADJ
taxlaw-7412	5	27	rights	right	NOUN
taxlaw-7412	5	28	should	should	AUX
taxlaw-7412	5	29	be	be	AUX
taxlaw-7412	5	30	equitably	equitably	ADV
taxlaw-7412	5	31	distributed	distribute	VERB
taxlaw-7412	5	32	between	between	ADP
taxlaw-7412	5	33	countries	country	NOUN
taxlaw-7412	5	34	.	.	PUNCT
taxlaw-7412	6	1	as	as	SCONJ
taxlaw-7412	6	2	policymakers	policymaker	NOUN
taxlaw-7412	6	3	and	and	CCONJ
taxlaw-7412	6	4	tax	tax	NOUN
taxlaw-7412	6	5	scholars	scholar	NOUN
taxlaw-7412	6	6	increasingly	increasingly	ADV
taxlaw-7412	6	7	call	call	VERB
taxlaw-7412	6	8	into	into	ADP
taxlaw-7412	6	9	question	question	NOUN
taxlaw-7412	6	10	long	long	ADV
taxlaw-7412	6	11	-	-	PUNCT
taxlaw-7412	6	12	standing	stand	VERB
taxlaw-7412	6	13	theories	theory	NOUN
taxlaw-7412	6	14	of	of	ADP
taxlaw-7412	6	15	international	international	ADJ
taxlaw-7412	6	16	taxation	taxation	NOUN
taxlaw-7412	6	17	,	,	PUNCT
taxlaw-7412	6	18	the	the	DET
taxlaw-7412	6	19	concept	concept	NOUN
taxlaw-7412	6	20	of	of	ADP
taxlaw-7412	6	21	inter	inter	ADJ
taxlaw-7412	6	22	-	-	ADJ
taxlaw-7412	6	23	nation	nation	ADJ
taxlaw-7412	6	24	equity	equity	NOUN
taxlaw-7412	6	25	plays	play	VERB
taxlaw-7412	6	26	a	a	DET
taxlaw-7412	6	27	pivotal	pivotal	ADJ
taxlaw-7412	6	28	role	role	NOUN
taxlaw-7412	6	29	as	as	ADP
taxlaw-7412	6	30	a	a	DET
taxlaw-7412	6	31	guiding	guide	VERB
taxlaw-7412	6	32	principle	principle	NOUN
taxlaw-7412	6	33	in	in	ADP
taxlaw-7412	6	34	determining	determine	VERB
taxlaw-7412	6	35	how	how	SCONJ
taxlaw-7412	6	36	to	to	PART
taxlaw-7412	6	37	divide	divide	VERB
taxlaw-7412	6	38	the	the	DET
taxlaw-7412	6	39	international	international	ADJ
taxlaw-7412	6	40	tax	tax	NOUN
taxlaw-7412	6	41	base	base	NOUN
taxlaw-7412	6	42	among	among	ADP
taxlaw-7412	6	43	states	state	NOUN
taxlaw-7412	6	44	.	.	PUNCT
taxlaw-7412	7	1	inter	inter	ADJ
taxlaw-7412	7	2	-	-	ADJ
taxlaw-7412	7	3	nation	nation	ADJ
taxlaw-7412	7	4	equity	equity	NOUN
taxlaw-7412	7	5	is	be	AUX
taxlaw-7412	7	6	one	one	NUM
taxlaw-7412	7	7	of	of	ADP
taxlaw-7412	7	8	the	the	DET
taxlaw-7412	7	9	most	most	ADV
taxlaw-7412	7	10	ubiquitous	ubiquitous	ADJ
taxlaw-7412	7	11	concepts	concept	NOUN
taxlaw-7412	7	12	appearing	appear	VERB
taxlaw-7412	7	13	in	in	ADP
taxlaw-7412	7	14	international	international	ADJ
taxlaw-7412	7	15	tax	tax	NOUN
taxlaw-7412	7	16	policy	policy	NOUN
taxlaw-7412	7	17	discussions	discussion	NOUN
taxlaw-7412	7	18	and	and	CCONJ
taxlaw-7412	7	19	yet	yet	ADV
taxlaw-7412	7	20	one	one	NUM
taxlaw-7412	7	21	of	of	ADP
taxlaw-7412	7	22	the	the	DET
taxlaw-7412	7	23	most	most	ADV
taxlaw-7412	7	24	understudied	understudied	ADJ
taxlaw-7412	7	25	in	in	ADP
taxlaw-7412	7	26	tax	tax	NOUN
taxlaw-7412	7	27	scholarship	scholarship	NOUN
taxlaw-7412	7	28	.	.	PUNCT
taxlaw-7412	8	1	this	this	DET
taxlaw-7412	8	2	article	article	NOUN
taxlaw-7412	8	3	introduces	introduce	VERB
taxlaw-7412	8	4	a	a	DET
taxlaw-7412	8	5	comprehensive	comprehensive	ADJ
taxlaw-7412	8	6	normative	normative	ADJ
taxlaw-7412	8	7	analysis	analysis	NOUN
taxlaw-7412	8	8	of	of	ADP
taxlaw-7412	8	9	inter	inter	ADJ
taxlaw-7412	8	10	-	-	ADJ
taxlaw-7412	8	11	nation	nation	ADJ
taxlaw-7412	8	12	equity	equity	NOUN
taxlaw-7412	8	13	by	by	ADP
taxlaw-7412	8	14	discussing	discuss	VERB
taxlaw-7412	8	15	how	how	SCONJ
taxlaw-7412	8	16	the	the	DET
taxlaw-7412	8	17	concept	concept	NOUN
taxlaw-7412	8	18	should	should	AUX
taxlaw-7412	8	19	reconcile	reconcile	VERB
taxlaw-7412	8	20	the	the	DET
taxlaw-7412	8	21	two	two	NUM
taxlaw-7412	8	22	primary	primary	ADJ
taxlaw-7412	8	23	goals	goal	NOUN
taxlaw-7412	8	24	of	of	ADP
taxlaw-7412	8	25	international	international	ADJ
taxlaw-7412	8	26	allocation	allocation	NOUN
taxlaw-7412	8	27	of	of	ADP
taxlaw-7412	8	28	taxing	tax	VERB
taxlaw-7412	8	29	rights	right	NOUN
taxlaw-7412	8	30	:	:	PUNCT
taxlaw-7412	8	31	on	on	ADP
taxlaw-7412	8	32	the	the	DET
taxlaw-7412	8	33	one	one	NUM
taxlaw-7412	8	34	hand	hand	NOUN
taxlaw-7412	8	35	,	,	PUNCT
taxlaw-7412	8	36	the	the	DET
taxlaw-7412	8	37	concern	concern	NOUN
taxlaw-7412	8	38	of	of	ADP
taxlaw-7412	8	39	states	state	NOUN
taxlaw-7412	8	40	to	to	PART
taxlaw-7412	8	41	preserve	preserve	VERB
taxlaw-7412	8	42	their	their	PRON
taxlaw-7412	8	43	tax	tax	NOUN
taxlaw-7412	8	44	sovereignty	sovereignty	NOUN
taxlaw-7412	8	45	and	and	CCONJ
taxlaw-7412	8	46	,	,	PUNCT
taxlaw-7412	8	47	on	on	ADP
taxlaw-7412	8	48	the	the	DET
taxlaw-7412	8	49	other	other	ADJ
taxlaw-7412	8	50	hand	hand	NOUN
taxlaw-7412	8	51	,	,	PUNCT
taxlaw-7412	8	52	the	the	DET
taxlaw-7412	8	53	need	need	NOUN
taxlaw-7412	8	54	to	to	PART
taxlaw-7412	8	55	promote	promote	VERB
taxlaw-7412	8	56	some	some	DET
taxlaw-7412	8	57	degree	degree	NOUN
taxlaw-7412	8	58	of	of	ADP
taxlaw-7412	8	59	redistribution	redistribution	NOUN
taxlaw-7412	8	60	to	to	PART
taxlaw-7412	8	61	address	address	VERB
taxlaw-7412	8	62	the	the	DET
taxlaw-7412	8	63	challenges	challenge	NOUN
taxlaw-7412	8	64	of	of	ADP
taxlaw-7412	8	65	global	global	ADJ
taxlaw-7412	8	66	poverty	poverty	NOUN
taxlaw-7412	8	67	and	and	CCONJ
taxlaw-7412	8	68	inequality	inequality	NOUN
taxlaw-7412	8	69	.	.	PUNCT
taxlaw-7412	9	1	this	this	DET
taxlaw-7412	9	2	article	article	NOUN
taxlaw-7412	9	3	further	far	ADV
taxlaw-7412	9	4	explains	explain	VERB
taxlaw-7412	9	5	how	how	SCONJ
taxlaw-7412	9	6	a	a	DET
taxlaw-7412	9	7	similar	similar	ADJ
taxlaw-7412	9	8	notion	notion	NOUN
taxlaw-7412	9	9	of	of	ADP
taxlaw-7412	9	10	inter	inter	ADJ
taxlaw-7412	9	11	-	-	ADJ
taxlaw-7412	9	12	nation	nation	ADJ
taxlaw-7412	9	13	equity	equity	NOUN
taxlaw-7412	9	14	has	have	AUX
taxlaw-7412	9	15	developed	develop	VERB
taxlaw-7412	9	16	in	in	ADP
taxlaw-7412	9	17	other	other	ADJ
taxlaw-7412	9	18	areas	area	NOUN
taxlaw-7412	9	19	of	of	ADP
taxlaw-7412	9	20	international	international	ADJ
taxlaw-7412	9	21	law	law	NOUN
taxlaw-7412	9	22	and	and	CCONJ
taxlaw-7412	9	23	discusses	discuss	VERB
taxlaw-7412	9	24	some	some	DET
taxlaw-7412	9	25	practical	practical	ADJ
taxlaw-7412	9	26	implications	implication	NOUN
taxlaw-7412	9	27	for	for	ADP
taxlaw-7412	9	28	tax	tax	NOUN
taxlaw-7412	9	29	policy	policy	NOUN
taxlaw-7412	9	30	design	design	NOUN
taxlaw-7412	9	31	.	.	PUNCT
taxlaw-7412	10	1	i.	i.	PROPN
taxlaw-7412	10	2	introduction	introduction	NOUN
taxlaw-7412	10	3	......................................................................................................	......................................................................................................	PROPN
taxlaw-7412	11	1	59	59	NUM
taxlaw-7412	11	2	ii	ii	NOUN
taxlaw-7412	11	3	.	.	PUNCT
taxlaw-7412	12	1	the	the	DET
taxlaw-7412	12	2	concept	concept	NOUN
taxlaw-7412	12	3	of	of	ADP
taxlaw-7412	12	4	inter	inter	ADJ
taxlaw-7412	12	5	-	-	ADJ
taxlaw-7412	12	6	nation	nation	ADJ
taxlaw-7412	12	7	equity	equity	NOUN
taxlaw-7412	12	8	......................................................	......................................................	PUNCT
taxlaw-7412	13	1	60	60	NUM
taxlaw-7412	13	2	a.	a.	NOUN
taxlaw-7412	13	3	significance	significance	NOUN
taxlaw-7412	13	4	in	in	ADP
taxlaw-7412	13	5	the	the	DET
taxlaw-7412	13	6	literature	literature	NOUN
taxlaw-7412	13	7	...............................................................................	...............................................................................	PUNCT
taxlaw-7412	14	1	60	60	NUM
taxlaw-7412	14	2	b.	b.	NOUN
taxlaw-7412	14	3	competing	compete	VERB
taxlaw-7412	14	4	conceptions	conception	NOUN
taxlaw-7412	14	5	of	of	ADP
taxlaw-7412	14	6	an	an	DET
taxlaw-7412	14	7	uncontested	uncontested	ADJ
taxlaw-7412	14	8	concept	concept	NOUN
taxlaw-7412	14	9	..........................................	..........................................	PUNCT
taxlaw-7412	14	10	62	62	NUM
taxlaw-7412	14	11	c.	c.	NOUN
taxlaw-7412	14	12	the	the	DET
taxlaw-7412	14	13	musgraves	musgrave	NOUN
taxlaw-7412	14	14	’	’	PART
taxlaw-7412	14	15	original	original	ADJ
taxlaw-7412	14	16	formulation	formulation	NOUN
taxlaw-7412	14	17	................................................................	................................................................	PUNCT
taxlaw-7412	14	18	64	64	NUM
taxlaw-7412	14	19	iii	iii	NOUN
taxlaw-7412	14	20	.	.	PUNCT
taxlaw-7412	15	1	inter	inter	ADJ
taxlaw-7412	15	2	-	-	ADJ
taxlaw-7412	15	3	nation	nation	ADJ
taxlaw-7412	15	4	equity	equity	NOUN
taxlaw-7412	15	5	as	as	ADP
taxlaw-7412	15	6	a	a	DET
taxlaw-7412	15	7	two	two	NUM
taxlaw-7412	15	8	-	-	ADJ
taxlaw-7412	15	9	fold	fold	ADJ
taxlaw-7412	15	10	concept	concept	NOUN
taxlaw-7412	15	11	.....................................	.....................................	PUNCT
taxlaw-7412	16	1	67	67	NUM
taxlaw-7412	16	2	a.	a.	NOUN
taxlaw-7412	16	3	two	two	NUM
taxlaw-7412	16	4	normative	normative	ADJ
taxlaw-7412	16	5	components	component	NOUN
taxlaw-7412	16	6	...............................................................................	...............................................................................	PUNCT
taxlaw-7412	16	7	67	67	NUM
taxlaw-7412	16	8	b.	b.	PROPN
taxlaw-7412	16	9	normative	normative	PROPN
taxlaw-7412	16	10	compromise	compromise	PROPN
taxlaw-7412	16	11	.......................................................................................	.......................................................................................	PUNCT
taxlaw-7412	16	12	70	70	NUM
taxlaw-7412	16	13	c.	c.	NOUN
taxlaw-7412	16	14	the	the	DET
taxlaw-7412	16	15	concept	concept	NOUN
taxlaw-7412	16	16	of	of	ADP
taxlaw-7412	16	17	differentiation	differentiation	NOUN
taxlaw-7412	16	18	............................................................................	............................................................................	PUNCT
taxlaw-7412	16	19	71	71	NUM
taxlaw-7412	16	20	iv	iv	NOUN
taxlaw-7412	16	21	.	.	PUNCT
taxlaw-7412	16	22	allocating	allocate	VERB
taxlaw-7412	16	23	rights	right	NOUN
taxlaw-7412	16	24	according	accord	VERB
taxlaw-7412	16	25	to	to	ADP
taxlaw-7412	16	26	inter	inter	ADJ
taxlaw-7412	16	27	-	-	NOUN
taxlaw-7412	16	28	nation	nation	ADJ
taxlaw-7412	16	29	equity	equity	NOUN
taxlaw-7412	16	30	...............	...............	PUNCT
taxlaw-7412	16	31	74	74	NUM
taxlaw-7412	16	32	a.	a.	NOUN
taxlaw-7412	16	33	reconciling	reconcile	VERB
taxlaw-7412	16	34	entitlement	entitlement	NOUN
taxlaw-7412	16	35	and	and	CCONJ
taxlaw-7412	16	36	differentiation	differentiation	NOUN
taxlaw-7412	16	37	.......................................................	.......................................................	PUNCT
taxlaw-7412	17	1	74	74	NUM
taxlaw-7412	17	2	*	*	PUNCT
taxlaw-7412	17	3	richard	richard	PROPN
taxlaw-7412	17	4	h.	h.	PROPN
taxlaw-7412	17	5	tomlinson	tomlinson	PROPN
taxlaw-7412	17	6	doctoral	doctoral	ADJ
taxlaw-7412	17	7	fellow	fellow	NOUN
taxlaw-7412	17	8	at	at	ADP
taxlaw-7412	17	9	mcgill	mcgill	PROPN
taxlaw-7412	17	10	university	university	PROPN
taxlaw-7412	17	11	faculty	faculty	NOUN
taxlaw-7412	17	12	of	of	ADP
taxlaw-7412	17	13	law	law	NOUN
taxlaw-7412	17	14	.	.	PUNCT
taxlaw-7412	18	1	for	for	ADP
taxlaw-7412	18	2	thoughtful	thoughtful	ADJ
taxlaw-7412	18	3	comments	comment	NOUN
taxlaw-7412	18	4	and	and	CCONJ
taxlaw-7412	18	5	suggestions	suggestion	NOUN
taxlaw-7412	18	6	on	on	ADP
taxlaw-7412	18	7	earlier	early	ADJ
taxlaw-7412	18	8	drafts	draft	NOUN
taxlaw-7412	18	9	,	,	PUNCT
taxlaw-7412	18	10	special	special	ADJ
taxlaw-7412	18	11	thanks	thank	NOUN
taxlaw-7412	18	12	go	go	VERB
taxlaw-7412	18	13	to	to	ADP
taxlaw-7412	18	14	professors	professor	NOUN
taxlaw-7412	18	15	allison	allison	PROPN
taxlaw-7412	18	16	christians	christians	PROPN
taxlaw-7412	18	17	,	,	PUNCT
taxlaw-7412	18	18	laurens	laurens	PROPN
taxlaw-7412	18	19	van	van	PROPN
taxlaw-7412	18	20	apeldoorn	apeldoorn	PROPN
taxlaw-7412	18	21	,	,	PUNCT
taxlaw-7412	18	22	catherine	catherine	PROPN
taxlaw-7412	18	23	walsh	walsh	PROPN
taxlaw-7412	18	24	,	,	PUNCT
taxlaw-7412	18	25	tarcísio	tarcísio	VERB
taxlaw-7412	18	26	magalhães	magalhães	NOUN
taxlaw-7412	18	27	,	,	PUNCT
taxlaw-7412	18	28	diane	diane	NOUN
taxlaw-7412	18	29	ring	ring	PROPN
taxlaw-7412	18	30	,	,	PUNCT
taxlaw-7412	18	31	steven	steven	PROPN
taxlaw-7412	18	32	dean	dean	PROPN
taxlaw-7412	18	33	,	,	PUNCT
taxlaw-7412	18	34	miranda	miranda	PROPN
taxlaw-7412	18	35	stewart	stewart	PROPN
taxlaw-7412	18	36	,	,	PUNCT
taxlaw-7412	18	37	kim	kim	PROPN
taxlaw-7412	18	38	brooks	brooks	PROPN
taxlaw-7412	18	39	,	,	PUNCT
taxlaw-7412	18	40	wei	wei	PROPN
taxlaw-7412	18	41	cui	cui	PROPN
taxlaw-7412	18	42	,	,	PUNCT
taxlaw-7412	18	43	as	as	ADV
taxlaw-7412	18	44	well	well	ADV
taxlaw-7412	18	45	as	as	ADP
taxlaw-7412	18	46	participants	participant	NOUN
taxlaw-7412	18	47	of	of	ADP
taxlaw-7412	18	48	seminars	seminar	NOUN
taxlaw-7412	18	49	at	at	ADP
taxlaw-7412	18	50	dalhousie	dalhousie	PROPN
taxlaw-7412	18	51	university	university	PROPN
taxlaw-7412	18	52	’s	’s	PART
taxlaw-7412	18	53	schulich	schulich	PROPN
taxlaw-7412	18	54	school	school	NOUN
taxlaw-7412	18	55	of	of	ADP
taxlaw-7412	18	56	law	law	NOUN
taxlaw-7412	18	57	,	,	PUNCT
taxlaw-7412	18	58	york	york	PROPN
taxlaw-7412	18	59	university	university	PROPN
taxlaw-7412	18	60	’s	’s	PART
taxlaw-7412	18	61	osgoode	osgoode	PROPN
taxlaw-7412	18	62	hall	hall	PROPN
taxlaw-7412	18	63	law	law	PROPN
taxlaw-7412	18	64	school	school	NOUN
taxlaw-7412	18	65	,	,	PUNCT
taxlaw-7412	18	66	and	and	CCONJ
taxlaw-7412	18	67	ryerson	ryerson	NOUN
taxlaw-7412	18	68	university	university	NOUN
taxlaw-7412	18	69	’s	’s	PART
taxlaw-7412	18	70	faculty	faculty	NOUN
taxlaw-7412	18	71	of	of	ADP
taxlaw-7412	18	72	law	law	NOUN
taxlaw-7412	18	73	,	,	PUNCT
taxlaw-7412	18	74	where	where	SCONJ
taxlaw-7412	18	75	versions	version	NOUN
taxlaw-7412	18	76	of	of	ADP
taxlaw-7412	18	77	this	this	DET
taxlaw-7412	18	78	work	work	NOUN
taxlaw-7412	18	79	were	be	AUX
taxlaw-7412	18	80	presented	present	VERB
taxlaw-7412	18	81	.	.	PUNCT
taxlaw-7412	19	1	the	the	DET
taxlaw-7412	19	2	core	core	NOUN
taxlaw-7412	19	3	of	of	ADP
taxlaw-7412	19	4	this	this	DET
taxlaw-7412	19	5	paper	paper	NOUN
taxlaw-7412	19	6	was	be	AUX
taxlaw-7412	19	7	written	write	VERB
taxlaw-7412	19	8	during	during	ADP
taxlaw-7412	19	9	a	a	DET
taxlaw-7412	19	10	four	four	NUM
taxlaw-7412	19	11	-	-	PUNCT
taxlaw-7412	19	12	month	month	NOUN
taxlaw-7412	19	13	research	research	NOUN
taxlaw-7412	19	14	fellowship	fellowship	NOUN
taxlaw-7412	19	15	in	in	ADP
taxlaw-7412	19	16	2019	2019	NUM
taxlaw-7412	19	17	at	at	ADP
taxlaw-7412	19	18	the	the	DET
taxlaw-7412	19	19	centre	centre	NOUN
taxlaw-7412	19	20	d’études	d’étude	VERB
taxlaw-7412	19	21	et	et	NOUN
taxlaw-7412	19	22	de	de	X
taxlaw-7412	19	23	recherches	recherche	NOUN
taxlaw-7412	19	24	internationales	internationale	NOUN
taxlaw-7412	19	25	de	de	X
taxlaw-7412	19	26	l’université	l’université	X
taxlaw-7412	19	27	de	de	X
taxlaw-7412	19	28	montréal	montréal	PROPN
taxlaw-7412	19	29	(	(	PUNCT
taxlaw-7412	19	30	cérium	cérium	NOUN
taxlaw-7412	19	31	)	)	PUNCT
taxlaw-7412	19	32	,	,	PUNCT
taxlaw-7412	19	33	and	and	CCONJ
taxlaw-7412	19	34	i	i	PRON
taxlaw-7412	19	35	am	be	AUX
taxlaw-7412	19	36	grateful	grateful	ADJ
taxlaw-7412	19	37	to	to	ADP
taxlaw-7412	19	38	magdalena	magdalena	PROPN
taxlaw-7412	19	39	dembinska	dembinska	PROPN
taxlaw-7412	19	40	,	,	PUNCT
taxlaw-7412	19	41	frédéric	frédéric	ADJ
taxlaw-7412	19	42	mérand	mérand	PROPN
taxlaw-7412	19	43	,	,	PUNCT
taxlaw-7412	19	44	and	and	CCONJ
taxlaw-7412	19	45	their	their	PRON
taxlaw-7412	19	46	team	team	NOUN
taxlaw-7412	19	47	for	for	ADP
taxlaw-7412	19	48	their	their	PRON
taxlaw-7412	19	49	hospitality	hospitality	NOUN
taxlaw-7412	19	50	and	and	CCONJ
taxlaw-7412	19	51	support	support	NOUN
taxlaw-7412	19	52	.	.	PUNCT
taxlaw-7412	20	1	finally	finally	ADV
taxlaw-7412	20	2	,	,	PUNCT
taxlaw-7412	20	3	thank	thank	VERB
taxlaw-7412	20	4	you	you	PRON
taxlaw-7412	20	5	to	to	ADP
taxlaw-7412	20	6	the	the	DET
taxlaw-7412	20	7	editors	editor	NOUN
taxlaw-7412	20	8	of	of	ADP
taxlaw-7412	20	9	the	the	DET
taxlaw-7412	20	10	columbia	columbia	PROPN
taxlaw-7412	20	11	journal	journal	PROPN
taxlaw-7412	20	12	of	of	ADP
taxlaw-7412	20	13	tax	tax	NOUN
taxlaw-7412	20	14	law	law	NOUN
taxlaw-7412	20	15	for	for	ADP
taxlaw-7412	20	16	their	their	PRON
taxlaw-7412	20	17	insightful	insightful	ADJ
taxlaw-7412	20	18	comments	comment	NOUN
taxlaw-7412	20	19	.	.	PUNCT
taxlaw-7412	21	1	2020	2020	NUM
taxlaw-7412	21	2	]	]	PUNCT
taxlaw-7412	21	3	inter	inter	ADJ
taxlaw-7412	21	4	-	-	ADJ
taxlaw-7412	21	5	nation	nation	ADJ
taxlaw-7412	21	6	equity	equity	NOUN
taxlaw-7412	21	7	revisited	revisit	VERB
taxlaw-7412	21	8	59	59	NUM
taxlaw-7412	21	9	b.	b.	NOUN
taxlaw-7412	21	10	requirements	requirement	NOUN
taxlaw-7412	21	11	for	for	ADP
taxlaw-7412	21	12	differentiation	differentiation	NOUN
taxlaw-7412	21	13	.........................................................................	.........................................................................	PUNCT
taxlaw-7412	21	14	78	78	NUM
taxlaw-7412	21	15	c.	c.	NOUN
taxlaw-7412	21	16	practical	practical	ADJ
taxlaw-7412	21	17	implications	implication	NOUN
taxlaw-7412	21	18	..........................................................................................	..........................................................................................	PUNCT
taxlaw-7412	21	19	80	80	NUM
taxlaw-7412	21	20	1	1	NUM
taxlaw-7412	21	21	.	.	PUNCT
taxlaw-7412	21	22	tax	tax	NOUN
taxlaw-7412	21	23	sparing	sparing	NOUN
taxlaw-7412	21	24	agreements	agreement	NOUN
taxlaw-7412	21	25	...............................................................................	...............................................................................	PUNCT
taxlaw-7412	21	26	80	80	NUM
taxlaw-7412	21	27	2	2	NUM
taxlaw-7412	21	28	.	.	PUNCT
taxlaw-7412	21	29	unitary	unitary	ADJ
taxlaw-7412	21	30	taxation	taxation	NOUN
taxlaw-7412	21	31	with	with	ADP
taxlaw-7412	21	32	formulary	formulary	ADJ
taxlaw-7412	21	33	apportionment	apportionment	NOUN
taxlaw-7412	21	34	........................................	........................................	PUNCT
taxlaw-7412	22	1	81	81	NUM
taxlaw-7412	22	2	3	3	NUM
taxlaw-7412	22	3	.	.	PUNCT
taxlaw-7412	23	1	the	the	DET
taxlaw-7412	23	2	oecd	oecd	PROPN
taxlaw-7412	23	3	’s	’s	PART
taxlaw-7412	23	4	“	"	PUNCT
taxlaw-7412	23	5	unified	unified	ADJ
taxlaw-7412	23	6	approach	approach	NOUN
taxlaw-7412	23	7	”	"	PUNCT
taxlaw-7412	23	8	................................................................	................................................................	PUNCT
taxlaw-7412	24	1	84	84	NUM
taxlaw-7412	24	2	v.	v.	ADP
taxlaw-7412	24	3	conclusion	conclusion	NOUN
taxlaw-7412	24	4	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-7412	24	5	85	85	NUM
taxlaw-7412	24	6	i.	i.	NOUN
taxlaw-7412	24	7	introduction	introduction	NOUN
taxlaw-7412	24	8	in	in	ADP
taxlaw-7412	24	9	1963	1963	NUM
taxlaw-7412	24	10	,	,	PUNCT
taxlaw-7412	24	11	economist	economist	NOUN
taxlaw-7412	24	12	peggy	peggy	PROPN
taxlaw-7412	24	13	musgrave	musgrave	PROPN
taxlaw-7412	24	14	(	(	PUNCT
taxlaw-7412	24	15	née	née	PROPN
taxlaw-7412	24	16	brewer	brewer	NOUN
taxlaw-7412	24	17	,	,	PUNCT
taxlaw-7412	24	18	formerly	formerly	ADV
taxlaw-7412	24	19	richman	richman	NOUN
taxlaw-7412	24	20	)	)	PUNCT
taxlaw-7412	24	21	developed	develop	VERB
taxlaw-7412	24	22	the	the	DET
taxlaw-7412	24	23	concept	concept	NOUN
taxlaw-7412	24	24	of	of	ADP
taxlaw-7412	24	25	inter	inter	ADJ
taxlaw-7412	24	26	-	-	ADJ
taxlaw-7412	24	27	nation	nation	ADJ
taxlaw-7412	24	28	equity	equity	NOUN
taxlaw-7412	24	29	as	as	ADP
taxlaw-7412	24	30	a	a	DET
taxlaw-7412	24	31	metric	metric	NOUN
taxlaw-7412	24	32	to	to	PART
taxlaw-7412	24	33	determine	determine	VERB
taxlaw-7412	24	34	how	how	SCONJ
taxlaw-7412	24	35	rights	right	NOUN
taxlaw-7412	24	36	to	to	ADP
taxlaw-7412	24	37	tax	tax	NOUN
taxlaw-7412	24	38	should	should	AUX
taxlaw-7412	24	39	be	be	AUX
taxlaw-7412	24	40	distributed	distribute	VERB
taxlaw-7412	24	41	among	among	ADP
taxlaw-7412	24	42	states.1	states.1	NOUN
taxlaw-7412	24	43	her	her	PRON
taxlaw-7412	24	44	work	work	NOUN
taxlaw-7412	24	45	diverged	diverge	VERB
taxlaw-7412	24	46	from	from	ADP
taxlaw-7412	24	47	the	the	DET
taxlaw-7412	24	48	more	more	ADV
taxlaw-7412	24	49	familiar	familiar	ADJ
taxlaw-7412	24	50	tax	tax	NOUN
taxlaw-7412	24	51	policy	policy	NOUN
taxlaw-7412	24	52	analysis	analysis	NOUN
taxlaw-7412	24	53	which	which	PRON
taxlaw-7412	24	54	focused	focus	VERB
taxlaw-7412	24	55	on	on	ADP
taxlaw-7412	24	56	the	the	DET
taxlaw-7412	24	57	distribution	distribution	NOUN
taxlaw-7412	24	58	of	of	ADP
taxlaw-7412	24	59	tax	tax	NOUN
taxlaw-7412	24	60	burdens	burden	NOUN
taxlaw-7412	24	61	within	within	ADP
taxlaw-7412	24	62	closed	closed	ADJ
taxlaw-7412	24	63	societies.2	societies.2	NOUN
taxlaw-7412	24	64	a	a	DET
taxlaw-7412	24	65	decade	decade	NOUN
taxlaw-7412	24	66	later	later	ADV
taxlaw-7412	24	67	,	,	PUNCT
taxlaw-7412	24	68	peggy	peggy	PROPN
taxlaw-7412	24	69	musgrave	musgrave	PROPN
taxlaw-7412	24	70	teamed	team	VERB
taxlaw-7412	24	71	up	up	ADP
taxlaw-7412	24	72	with	with	ADP
taxlaw-7412	24	73	her	her	PRON
taxlaw-7412	24	74	husband	husband	NOUN
taxlaw-7412	24	75	richard	richard	PROPN
taxlaw-7412	24	76	musgrave	musgrave	PROPN
taxlaw-7412	24	77	to	to	PART
taxlaw-7412	24	78	revise	revise	VERB
taxlaw-7412	24	79	her	her	PRON
taxlaw-7412	24	80	1963	1963	NUM
taxlaw-7412	24	81	work	work	NOUN
taxlaw-7412	24	82	and	and	CCONJ
taxlaw-7412	24	83	made	make	VERB
taxlaw-7412	24	84	a	a	DET
taxlaw-7412	24	85	compelling	compelling	ADJ
taxlaw-7412	24	86	argument	argument	NOUN
taxlaw-7412	24	87	for	for	ADP
taxlaw-7412	24	88	allocating	allocate	VERB
taxlaw-7412	24	89	the	the	DET
taxlaw-7412	24	90	international	international	ADJ
taxlaw-7412	24	91	tax	tax	NOUN
taxlaw-7412	24	92	base	base	NOUN
taxlaw-7412	24	93	in	in	ADP
taxlaw-7412	24	94	a	a	DET
taxlaw-7412	24	95	way	way	NOUN
taxlaw-7412	24	96	that	that	PRON
taxlaw-7412	24	97	acknowledges	acknowledge	VERB
taxlaw-7412	24	98	the	the	DET
taxlaw-7412	24	99	entitlement	entitlement	NOUN
taxlaw-7412	24	100	of	of	ADP
taxlaw-7412	24	101	countries	country	NOUN
taxlaw-7412	24	102	to	to	PART
taxlaw-7412	24	103	tax	tax	NOUN
taxlaw-7412	24	104	income	income	NOUN
taxlaw-7412	24	105	arising	arise	VERB
taxlaw-7412	24	106	in	in	ADP
taxlaw-7412	24	107	their	their	PRON
taxlaw-7412	24	108	territories	territory	NOUN
taxlaw-7412	24	109	while	while	SCONJ
taxlaw-7412	24	110	making	make	VERB
taxlaw-7412	24	111	allowance	allowance	NOUN
taxlaw-7412	24	112	for	for	ADP
taxlaw-7412	24	113	some	some	DET
taxlaw-7412	24	114	degree	degree	NOUN
taxlaw-7412	24	115	of	of	ADP
taxlaw-7412	24	116	international	international	ADJ
taxlaw-7412	24	117	redistribution.3	redistribution.3	NOUN
taxlaw-7412	24	118	the	the	DET
taxlaw-7412	24	119	concept	concept	NOUN
taxlaw-7412	24	120	of	of	ADP
taxlaw-7412	24	121	internation	internation	NOUN
taxlaw-7412	24	122	equity	equity	NOUN
taxlaw-7412	24	123	gained	gain	VERB
taxlaw-7412	24	124	nearly	nearly	ADV
taxlaw-7412	24	125	universal	universal	ADJ
taxlaw-7412	24	126	embrace	embrace	NOUN
taxlaw-7412	24	127	in	in	ADP
taxlaw-7412	24	128	tax	tax	NOUN
taxlaw-7412	24	129	scholarship	scholarship	NOUN
taxlaw-7412	24	130	and	and	CCONJ
taxlaw-7412	24	131	became	become	VERB
taxlaw-7412	24	132	the	the	DET
taxlaw-7412	24	133	go	go	NOUN
taxlaw-7412	24	134	-	-	PUNCT
taxlaw-7412	24	135	to	to	ADP
taxlaw-7412	24	136	normative	normative	ADJ
taxlaw-7412	24	137	principle	principle	NOUN
taxlaw-7412	24	138	in	in	ADP
taxlaw-7412	24	139	tax	tax	NOUN
taxlaw-7412	24	140	policy	policy	NOUN
taxlaw-7412	24	141	discussions	discussion	NOUN
taxlaw-7412	24	142	regarding	regard	VERB
taxlaw-7412	24	143	the	the	DET
taxlaw-7412	24	144	distribution	distribution	NOUN
taxlaw-7412	24	145	of	of	ADP
taxlaw-7412	24	146	taxes	taxis	NOUN
taxlaw-7412	24	147	across	across	ADP
taxlaw-7412	24	148	jurisdictions	jurisdiction	NOUN
taxlaw-7412	24	149	.	.	PUNCT
taxlaw-7412	25	1	yet	yet	ADV
taxlaw-7412	25	2	,	,	PUNCT
taxlaw-7412	25	3	much	much	ADJ
taxlaw-7412	25	4	of	of	ADP
taxlaw-7412	25	5	the	the	DET
taxlaw-7412	25	6	purpose	purpose	NOUN
taxlaw-7412	25	7	behind	behind	ADP
taxlaw-7412	25	8	its	its	PRON
taxlaw-7412	25	9	original	original	ADJ
taxlaw-7412	25	10	formulation	formulation	NOUN
taxlaw-7412	25	11	has	have	AUX
taxlaw-7412	25	12	been	be	AUX
taxlaw-7412	25	13	lost	lose	VERB
taxlaw-7412	25	14	over	over	ADP
taxlaw-7412	25	15	the	the	DET
taxlaw-7412	25	16	years	year	NOUN
taxlaw-7412	25	17	.	.	PUNCT
taxlaw-7412	26	1	inter	inter	ADJ
taxlaw-7412	26	2	-	-	ADJ
taxlaw-7412	26	3	nation	nation	ADJ
taxlaw-7412	26	4	equity	equity	NOUN
taxlaw-7412	26	5	has	have	AUX
taxlaw-7412	26	6	become	become	VERB
taxlaw-7412	26	7	a	a	DET
taxlaw-7412	26	8	vague	vague	ADJ
taxlaw-7412	26	9	enough	enough	ADJ
taxlaw-7412	26	10	term	term	NOUN
taxlaw-7412	26	11	that	that	SCONJ
taxlaw-7412	26	12	it	it	PRON
taxlaw-7412	26	13	is	be	AUX
taxlaw-7412	26	14	used	use	VERB
taxlaw-7412	26	15	to	to	PART
taxlaw-7412	26	16	justify	justify	VERB
taxlaw-7412	26	17	virtually	virtually	ADV
taxlaw-7412	26	18	any	any	DET
taxlaw-7412	26	19	possible	possible	ADJ
taxlaw-7412	26	20	stance	stance	NOUN
taxlaw-7412	26	21	on	on	ADP
taxlaw-7412	26	22	how	how	SCONJ
taxlaw-7412	26	23	to	to	PART
taxlaw-7412	26	24	distribute	distribute	VERB
taxlaw-7412	26	25	the	the	DET
taxlaw-7412	26	26	international	international	ADJ
taxlaw-7412	26	27	tax	tax	NOUN
taxlaw-7412	26	28	base	base	NOUN
taxlaw-7412	26	29	while	while	SCONJ
taxlaw-7412	26	30	giving	give	VERB
taxlaw-7412	26	31	the	the	DET
taxlaw-7412	26	32	impression	impression	NOUN
taxlaw-7412	26	33	that	that	SCONJ
taxlaw-7412	26	34	such	such	DET
taxlaw-7412	26	35	a	a	DET
taxlaw-7412	26	36	stance	stance	NOUN
taxlaw-7412	26	37	,	,	PUNCT
taxlaw-7412	26	38	because	because	SCONJ
taxlaw-7412	26	39	it	it	PRON
taxlaw-7412	26	40	is	be	AUX
taxlaw-7412	26	41	purportedly	purportedly	ADV
taxlaw-7412	26	42	aligned	align	VERB
taxlaw-7412	26	43	with	with	ADP
taxlaw-7412	26	44	the	the	DET
taxlaw-7412	26	45	concept	concept	NOUN
taxlaw-7412	26	46	of	of	ADP
taxlaw-7412	26	47	inter	inter	ADJ
taxlaw-7412	26	48	-	-	ADJ
taxlaw-7412	26	49	nation	nation	ADJ
taxlaw-7412	26	50	equity	equity	NOUN
taxlaw-7412	26	51	,	,	PUNCT
taxlaw-7412	26	52	is	be	AUX
taxlaw-7412	26	53	grounded	ground	VERB
taxlaw-7412	26	54	in	in	ADP
taxlaw-7412	26	55	some	some	DET
taxlaw-7412	26	56	sense	sense	NOUN
taxlaw-7412	26	57	of	of	ADP
taxlaw-7412	26	58	fairness	fairness	NOUN
taxlaw-7412	26	59	between	between	ADP
taxlaw-7412	26	60	nations	nation	NOUN
taxlaw-7412	26	61	.	.	PUNCT
taxlaw-7412	27	1	some	some	PRON
taxlaw-7412	27	2	have	have	AUX
taxlaw-7412	27	3	argued	argue	VERB
taxlaw-7412	27	4	that	that	SCONJ
taxlaw-7412	27	5	the	the	DET
taxlaw-7412	27	6	musgraves	musgrave	NOUN
taxlaw-7412	27	7	’	’	PART
taxlaw-7412	27	8	formulation	formulation	NOUN
taxlaw-7412	27	9	of	of	ADP
taxlaw-7412	27	10	inter	inter	ADJ
taxlaw-7412	27	11	-	-	ADJ
taxlaw-7412	27	12	nation	nation	ADJ
taxlaw-7412	27	13	equity	equity	NOUN
taxlaw-7412	27	14	is	be	AUX
taxlaw-7412	27	15	too	too	ADV
taxlaw-7412	27	16	narrow	narrow	ADJ
taxlaw-7412	27	17	to	to	PART
taxlaw-7412	27	18	lead	lead	VERB
taxlaw-7412	27	19	to	to	ADP
taxlaw-7412	27	20	any	any	DET
taxlaw-7412	27	21	practical	practical	ADJ
taxlaw-7412	27	22	guidance	guidance	NOUN
taxlaw-7412	27	23	or	or	CCONJ
taxlaw-7412	27	24	recommendations.4	recommendations.4	NOUN
taxlaw-7412	27	25	a	a	DET
taxlaw-7412	27	26	more	more	ADV
taxlaw-7412	27	27	charitable	charitable	ADJ
taxlaw-7412	27	28	view	view	NOUN
taxlaw-7412	27	29	of	of	ADP
taxlaw-7412	27	30	their	their	PRON
taxlaw-7412	27	31	scholarship	scholarship	NOUN
taxlaw-7412	27	32	,	,	PUNCT
taxlaw-7412	27	33	however	however	ADV
taxlaw-7412	27	34	,	,	PUNCT
taxlaw-7412	27	35	suggests	suggest	VERB
taxlaw-7412	27	36	that	that	SCONJ
taxlaw-7412	27	37	the	the	DET
taxlaw-7412	27	38	musgraves	musgrave	NOUN
taxlaw-7412	27	39	provided	provide	VERB
taxlaw-7412	27	40	an	an	DET
taxlaw-7412	27	41	important	important	ADJ
taxlaw-7412	27	42	starting	starting	NOUN
taxlaw-7412	27	43	point	point	NOUN
taxlaw-7412	27	44	for	for	ADP
taxlaw-7412	27	45	a	a	DET
taxlaw-7412	27	46	broader	broad	ADJ
taxlaw-7412	27	47	discussion	discussion	NOUN
taxlaw-7412	27	48	about	about	ADP
taxlaw-7412	27	49	international	international	ADJ
taxlaw-7412	27	50	distributive	distributive	ADJ
taxlaw-7412	27	51	justice.5	justice.5	ADJ
taxlaw-7412	27	52	this	this	DET
taxlaw-7412	27	53	article	article	NOUN
taxlaw-7412	27	54	explores	explore	VERB
taxlaw-7412	27	55	the	the	DET
taxlaw-7412	27	56	rationale	rationale	NOUN
taxlaw-7412	27	57	behind	behind	ADP
taxlaw-7412	27	58	the	the	DET
taxlaw-7412	27	59	original	original	ADJ
taxlaw-7412	27	60	conception	conception	NOUN
taxlaw-7412	27	61	of	of	ADP
taxlaw-7412	27	62	inter	inter	ADJ
taxlaw-7412	27	63	-	-	ADJ
taxlaw-7412	27	64	nation	nation	ADJ
taxlaw-7412	27	65	equity	equity	NOUN
taxlaw-7412	27	66	and	and	CCONJ
taxlaw-7412	27	67	demonstrates	demonstrate	VERB
taxlaw-7412	27	68	that	that	SCONJ
taxlaw-7412	27	69	it	it	PRON
taxlaw-7412	27	70	is	be	AUX
taxlaw-7412	27	71	more	more	ADJ
taxlaw-7412	27	72	than	than	ADP
taxlaw-7412	27	73	a	a	DET
taxlaw-7412	27	74	mere	mere	ADJ
taxlaw-7412	27	75	rhetorical	rhetorical	ADJ
taxlaw-7412	27	76	device	device	NOUN
taxlaw-7412	27	77	.	.	PUNCT
taxlaw-7412	28	1	the	the	DET
taxlaw-7412	28	2	musgraves	musgrave	NOUN
taxlaw-7412	28	3	’	’	PART
taxlaw-7412	28	4	ingenious	ingenious	ADJ
taxlaw-7412	28	5	work	work	NOUN
taxlaw-7412	28	6	on	on	ADP
taxlaw-7412	28	7	the	the	DET
taxlaw-7412	28	8	notion	notion	NOUN
taxlaw-7412	28	9	of	of	ADP
taxlaw-7412	28	10	inter	inter	ADJ
taxlaw-7412	28	11	-	-	ADJ
taxlaw-7412	28	12	nation	nation	ADJ
taxlaw-7412	28	13	equity	equity	NOUN
taxlaw-7412	28	14	was	be	AUX
taxlaw-7412	28	15	foundational	foundational	ADJ
taxlaw-7412	28	16	and	and	CCONJ
taxlaw-7412	28	17	is	be	AUX
taxlaw-7412	28	18	still	still	ADV
taxlaw-7412	28	19	the	the	DET
taxlaw-7412	28	20	leading	lead	VERB
taxlaw-7412	28	21	contribution	contribution	NOUN
taxlaw-7412	28	22	to	to	ADP
taxlaw-7412	28	23	the	the	DET
taxlaw-7412	28	24	field	field	NOUN
taxlaw-7412	28	25	.	.	PUNCT
taxlaw-7412	29	1	6	6	NUM
taxlaw-7412	29	2	yet	yet	ADV
taxlaw-7412	29	3	,	,	PUNCT
taxlaw-7412	29	4	it	it	PRON
taxlaw-7412	29	5	has	have	VERB
taxlaw-7412	29	6	two	two	NUM
taxlaw-7412	29	7	significant	significant	ADJ
taxlaw-7412	29	8	limitations	limitation	NOUN
taxlaw-7412	29	9	from	from	ADP
taxlaw-7412	29	10	a	a	DET
taxlaw-7412	29	11	normative	normative	ADJ
taxlaw-7412	29	12	standpoint	standpoint	NOUN
taxlaw-7412	29	13	.	.	PUNCT
taxlaw-7412	30	1	first	first	ADV
taxlaw-7412	30	2	,	,	PUNCT
taxlaw-7412	30	3	despite	despite	SCONJ
taxlaw-7412	30	4	their	their	PRON
taxlaw-7412	30	5	meaningful	meaningful	ADJ
taxlaw-7412	30	6	concern	concern	NOUN
taxlaw-7412	30	7	with	with	ADP
taxlaw-7412	30	8	international	international	ADJ
taxlaw-7412	30	9	justice	justice	NOUN
taxlaw-7412	30	10	,	,	PUNCT
taxlaw-7412	30	11	their	their	PRON
taxlaw-7412	30	12	focus	focus	NOUN
taxlaw-7412	30	13	1	1	NUM
taxlaw-7412	30	14	peggy	peggy	PROPN
taxlaw-7412	30	15	brewer	brewer	PROPN
taxlaw-7412	30	16	richman	richman	PROPN
taxlaw-7412	30	17	,	,	PUNCT
taxlaw-7412	30	18	taxation	taxation	NOUN
taxlaw-7412	30	19	of	of	ADP
taxlaw-7412	30	20	foreign	foreign	ADJ
taxlaw-7412	30	21	investment	investment	NOUN
taxlaw-7412	30	22	income	income	NOUN
taxlaw-7412	30	23	:	:	PUNCT
taxlaw-7412	30	24	an	an	DET
taxlaw-7412	30	25	economic	economic	ADJ
taxlaw-7412	30	26	analysis	analysis	NOUN
taxlaw-7412	30	27	(	(	PUNCT
taxlaw-7412	30	28	1963	1963	NUM
taxlaw-7412	30	29	)	)	PUNCT
taxlaw-7412	30	30	.	.	PUNCT
taxlaw-7412	31	1	2	2	NUM
taxlaw-7412	31	2	previous	previous	ADJ
taxlaw-7412	31	3	discussions	discussion	NOUN
taxlaw-7412	31	4	about	about	ADP
taxlaw-7412	31	5	distributive	distributive	ADJ
taxlaw-7412	31	6	justice	justice	NOUN
taxlaw-7412	31	7	in	in	ADP
taxlaw-7412	31	8	the	the	DET
taxlaw-7412	31	9	tax	tax	NOUN
taxlaw-7412	31	10	literature	literature	NOUN
taxlaw-7412	31	11	were	be	AUX
taxlaw-7412	31	12	mostly	mostly	ADV
taxlaw-7412	31	13	limited	limit	VERB
taxlaw-7412	31	14	to	to	ADP
taxlaw-7412	31	15	the	the	DET
taxlaw-7412	31	16	concept	concept	NOUN
taxlaw-7412	31	17	of	of	ADP
taxlaw-7412	31	18	inter	inter	ADJ
taxlaw-7412	31	19	-	-	ADJ
taxlaw-7412	31	20	individual	individual	ADJ
taxlaw-7412	31	21	equity	equity	NOUN
taxlaw-7412	31	22	,	,	PUNCT
taxlaw-7412	31	23	which	which	PRON
taxlaw-7412	31	24	refers	refer	VERB
taxlaw-7412	31	25	to	to	ADP
taxlaw-7412	31	26	how	how	SCONJ
taxlaw-7412	31	27	tax	tax	NOUN
taxlaw-7412	31	28	burdens	burden	NOUN
taxlaw-7412	31	29	should	should	AUX
taxlaw-7412	31	30	be	be	AUX
taxlaw-7412	31	31	distributed	distribute	VERB
taxlaw-7412	31	32	among	among	ADP
taxlaw-7412	31	33	fellow	fellow	ADJ
taxlaw-7412	31	34	nationals	national	NOUN
taxlaw-7412	31	35	.	.	PUNCT
taxlaw-7412	32	1	see	see	VERB
taxlaw-7412	32	2	i	i	PRON
taxlaw-7412	32	3	d.	d.	PROPN
taxlaw-7412	32	4	3	3	NUM
taxlaw-7412	32	5	richard	richard	PROPN
taxlaw-7412	32	6	a.	a.	PROPN
taxlaw-7412	32	7	musgrave	musgrave	PROPN
taxlaw-7412	32	8	&	&	CCONJ
taxlaw-7412	32	9	peggy	peggy	PROPN
taxlaw-7412	32	10	b.	b.	PROPN
taxlaw-7412	32	11	musgrave	musgrave	PROPN
taxlaw-7412	32	12	,	,	PUNCT
taxlaw-7412	32	13	inter	inter	ADJ
taxlaw-7412	32	14	-	-	ADJ
taxlaw-7412	32	15	nation	nation	ADJ
taxlaw-7412	32	16	equity	equity	NOUN
taxlaw-7412	32	17	,	,	PUNCT
taxlaw-7412	32	18	in	in	ADP
taxlaw-7412	32	19	modern	modern	ADJ
taxlaw-7412	32	20	fiscal	fiscal	ADJ
taxlaw-7412	32	21	issues	issue	NOUN
taxlaw-7412	32	22	:	:	PUNCT
taxlaw-7412	32	23	essays	essay	NOUN
taxlaw-7412	32	24	in	in	ADP
taxlaw-7412	32	25	honor	honor	NOUN
taxlaw-7412	32	26	of	of	ADP
taxlaw-7412	32	27	carl	carl	PROPN
taxlaw-7412	32	28	s.	s.	PROPN
taxlaw-7412	32	29	shoup	shoup	PROPN
taxlaw-7412	32	30	63	63	NUM
taxlaw-7412	32	31	,	,	PUNCT
taxlaw-7412	32	32	85	85	NUM
taxlaw-7412	32	33	(	(	PUNCT
taxlaw-7412	32	34	richard	richard	PROPN
taxlaw-7412	32	35	m.	m.	PROPN
taxlaw-7412	32	36	bird	bird	PROPN
taxlaw-7412	32	37	&	&	CCONJ
taxlaw-7412	32	38	john	john	PROPN
taxlaw-7412	32	39	g.	g.	PROPN
taxlaw-7412	32	40	head	head	PROPN
taxlaw-7412	32	41	eds	eds	PROPN
taxlaw-7412	32	42	.	.	PROPN
taxlaw-7412	32	43	,1972	,1972	PUNCT
taxlaw-7412	32	44	)	)	PUNCT
taxlaw-7412	32	45	(	(	PUNCT
taxlaw-7412	32	46	“	"	PUNCT
taxlaw-7412	32	47	on	on	ADP
taxlaw-7412	32	48	the	the	DET
taxlaw-7412	32	49	whole	whole	NOUN
taxlaw-7412	32	50	,	,	PUNCT
taxlaw-7412	32	51	it	it	PRON
taxlaw-7412	32	52	would	would	AUX
taxlaw-7412	32	53	seem	seem	VERB
taxlaw-7412	32	54	desirable	desirable	ADJ
taxlaw-7412	32	55	to	to	PART
taxlaw-7412	32	56	implement	implement	VERB
taxlaw-7412	32	57	redistributional	redistributional	ADJ
taxlaw-7412	32	58	objectives	objective	NOUN
taxlaw-7412	32	59	through	through	ADP
taxlaw-7412	32	60	rate	rate	NOUN
taxlaw-7412	32	61	differentiation	differentiation	NOUN
taxlaw-7412	32	62	while	while	SCONJ
taxlaw-7412	32	63	attempting	attempt	VERB
taxlaw-7412	32	64	to	to	PART
taxlaw-7412	32	65	divide	divide	VERB
taxlaw-7412	32	66	the	the	DET
taxlaw-7412	32	67	source	source	NOUN
taxlaw-7412	32	68	in	in	ADP
taxlaw-7412	32	69	line	line	NOUN
taxlaw-7412	32	70	with	with	ADP
taxlaw-7412	32	71	‘	'	PUNCT
taxlaw-7412	32	72	true	true	ADJ
taxlaw-7412	32	73	’	'	PUNCT
taxlaw-7412	32	74	economic	economic	ADJ
taxlaw-7412	32	75	imputation	imputation	NOUN
taxlaw-7412	32	76	.	.	PUNCT
taxlaw-7412	32	77	”	"	PUNCT
taxlaw-7412	32	78	)	)	PUNCT
taxlaw-7412	32	79	.	.	PUNCT
taxlaw-7412	33	1	4	4	NUM
taxlaw-7412	33	2	alex	alex	PROPN
taxlaw-7412	33	3	easson	easson	PROPN
taxlaw-7412	33	4	,	,	PUNCT
taxlaw-7412	33	5	taxation	taxation	NOUN
taxlaw-7412	33	6	of	of	ADP
taxlaw-7412	33	7	foreign	foreign	ADJ
taxlaw-7412	33	8	direct	direct	ADJ
taxlaw-7412	33	9	investment	investment	NOUN
taxlaw-7412	33	10	:	:	PUNCT
taxlaw-7412	33	11	an	an	DET
taxlaw-7412	33	12	introduction	introduction	NOUN
taxlaw-7412	33	13	39	39	NUM
taxlaw-7412	33	14	(	(	PUNCT
taxlaw-7412	33	15	1999	1999	NUM
taxlaw-7412	33	16	)	)	PUNCT
taxlaw-7412	33	17	;	;	PUNCT
taxlaw-7412	33	18	reuven	reuven	PROPN
taxlaw-7412	33	19	s.	s.	PROPN
taxlaw-7412	33	20	avi	avi	PROPN
taxlaw-7412	33	21	-	-	PUNCT
taxlaw-7412	33	22	yonah	yonah	ADJ
taxlaw-7412	33	23	,	,	PUNCT
taxlaw-7412	33	24	globalization	globalization	NOUN
taxlaw-7412	33	25	,	,	PUNCT
taxlaw-7412	33	26	tax	tax	NOUN
taxlaw-7412	33	27	competition	competition	NOUN
taxlaw-7412	33	28	,	,	PUNCT
taxlaw-7412	33	29	and	and	CCONJ
taxlaw-7412	33	30	the	the	DET
taxlaw-7412	33	31	fiscal	fiscal	ADJ
taxlaw-7412	33	32	crisis	crisis	NOUN
taxlaw-7412	33	33	of	of	ADP
taxlaw-7412	33	34	the	the	DET
taxlaw-7412	33	35	welfare	welfare	NOUN
taxlaw-7412	33	36	state	state	NOUN
taxlaw-7412	33	37	,	,	PUNCT
taxlaw-7412	33	38	113	113	NUM
taxlaw-7412	33	39	harv	harv	NOUN
taxlaw-7412	33	40	.	.	PUNCT
taxlaw-7412	34	1	l.	l.	PROPN
taxlaw-7412	34	2	rev	rev	PROPN
taxlaw-7412	34	3	.	.	PROPN
taxlaw-7412	34	4	1573	1573	NUM
taxlaw-7412	34	5	,	,	PUNCT
taxlaw-7412	34	6	1648	1648	NUM
taxlaw-7412	34	7	(	(	PUNCT
taxlaw-7412	34	8	2000	2000	NUM
taxlaw-7412	34	9	)	)	PUNCT
taxlaw-7412	34	10	;	;	PUNCT
taxlaw-7412	34	11	tim	tim	PROPN
taxlaw-7412	34	12	edgar	edgar	PROPN
taxlaw-7412	34	13	,	,	PUNCT
taxlaw-7412	34	14	corporate	corporate	ADJ
taxlaw-7412	34	15	income	income	NOUN
taxlaw-7412	34	16	tax	tax	NOUN
taxlaw-7412	34	17	coordination	coordination	NOUN
taxlaw-7412	34	18	as	as	ADP
taxlaw-7412	34	19	a	a	DET
taxlaw-7412	34	20	response	response	NOUN
taxlaw-7412	34	21	to	to	ADP
taxlaw-7412	34	22	international	international	ADJ
taxlaw-7412	34	23	tax	tax	NOUN
taxlaw-7412	34	24	competition	competition	NOUN
taxlaw-7412	34	25	and	and	CCONJ
taxlaw-7412	34	26	international	international	ADJ
taxlaw-7412	34	27	tax	tax	NOUN
taxlaw-7412	34	28	arbitrage	arbitrage	NOUN
taxlaw-7412	34	29	,	,	PUNCT
taxlaw-7412	34	30	51	51	NUM
taxlaw-7412	34	31	can	can	NOUN
taxlaw-7412	34	32	.	.	PUNCT
taxlaw-7412	35	1	tax	tax	NOUN
taxlaw-7412	35	2	j.	j.	PROPN
taxlaw-7412	35	3	1079	1079	NUM
taxlaw-7412	35	4	,	,	PUNCT
taxlaw-7412	35	5	1154	1154	NUM
taxlaw-7412	35	6	(	(	PUNCT
taxlaw-7412	35	7	2003	2003	NUM
taxlaw-7412	35	8	)	)	PUNCT
taxlaw-7412	35	9	.	.	PUNCT
taxlaw-7412	36	1	5	5	NUM
taxlaw-7412	36	2	kim	kim	PROPN
taxlaw-7412	36	3	brooks	brooks	PROPN
taxlaw-7412	36	4	,	,	PUNCT
taxlaw-7412	36	5	inter	inter	ADJ
taxlaw-7412	36	6	-	-	ADJ
taxlaw-7412	36	7	nation	nation	ADJ
taxlaw-7412	36	8	equity	equity	NOUN
taxlaw-7412	36	9	:	:	PUNCT
taxlaw-7412	36	10	the	the	DET
taxlaw-7412	36	11	development	development	NOUN
taxlaw-7412	36	12	of	of	ADP
taxlaw-7412	36	13	an	an	DET
taxlaw-7412	36	14	important	important	ADJ
taxlaw-7412	36	15	but	but	CCONJ
taxlaw-7412	36	16	underappreciated	underappreciated	ADJ
taxlaw-7412	36	17	international	international	ADJ
taxlaw-7412	36	18	tax	tax	NOUN
taxlaw-7412	36	19	policy	policy	NOUN
taxlaw-7412	36	20	objective	objective	NOUN
taxlaw-7412	36	21	,	,	PUNCT
taxlaw-7412	36	22	in	in	ADP
taxlaw-7412	36	23	tax	tax	NOUN
taxlaw-7412	36	24	reform	reform	NOUN
taxlaw-7412	36	25	in	in	ADP
taxlaw-7412	36	26	the	the	DET
taxlaw-7412	36	27	21st	21st	ADJ
taxlaw-7412	36	28	century	century	NOUN
taxlaw-7412	36	29	:	:	PUNCT
taxlaw-7412	36	30	a	a	DET
taxlaw-7412	36	31	volume	volume	NOUN
taxlaw-7412	36	32	in	in	ADP
taxlaw-7412	36	33	memory	memory	NOUN
taxlaw-7412	36	34	of	of	ADP
taxlaw-7412	36	35	richard	richard	PROPN
taxlaw-7412	36	36	musgrave	musgrave	PROPN
taxlaw-7412	36	37	471	471	PROPN
taxlaw-7412	36	38	,	,	PUNCT
taxlaw-7412	36	39	493	493	NUM
taxlaw-7412	36	40	(	(	PUNCT
taxlaw-7412	36	41	john	john	PROPN
taxlaw-7412	36	42	g.	g.	PROPN
taxlaw-7412	36	43	head	head	PROPN
taxlaw-7412	36	44	&	&	CCONJ
taxlaw-7412	36	45	richard	richard	PROPN
taxlaw-7412	36	46	krever	krever	PROPN
taxlaw-7412	36	47	eds	eds	PROPN
taxlaw-7412	36	48	.	.	PROPN
taxlaw-7412	36	49	,	,	PUNCT
taxlaw-7412	36	50	2009	2009	NUM
taxlaw-7412	36	51	)	)	PUNCT
taxlaw-7412	36	52	.	.	PUNCT
taxlaw-7412	37	1	6	6	NUM
taxlaw-7412	37	2	see	see	VERB
taxlaw-7412	37	3	i	i	PRON
taxlaw-7412	37	4	d.	d.	PROPN
taxlaw-7412	37	5	at	at	ADP
taxlaw-7412	37	6	472	472	NUM
taxlaw-7412	37	7	.	.	PUNCT
taxlaw-7412	38	1	60	60	NUM
taxlaw-7412	38	2	columbia	columbia	PROPN
taxlaw-7412	38	3	journal	journal	PROPN
taxlaw-7412	38	4	of	of	ADP
taxlaw-7412	38	5	tax	tax	NOUN
taxlaw-7412	38	6	law	law	NOUN
taxlaw-7412	38	7	[	[	X
taxlaw-7412	38	8	vol	vol	NOUN
taxlaw-7412	38	9	.	.	PUNCT
taxlaw-7412	39	1	12:58	12:58	NUM
taxlaw-7412	39	2	unsurprisingly	unsurprisingly	ADV
taxlaw-7412	39	3	leans	lean	VERB
taxlaw-7412	39	4	more	more	ADV
taxlaw-7412	39	5	toward	toward	ADP
taxlaw-7412	39	6	the	the	DET
taxlaw-7412	39	7	economic	economic	ADJ
taxlaw-7412	39	8	implications	implication	NOUN
taxlaw-7412	39	9	of	of	ADP
taxlaw-7412	39	10	different	different	ADJ
taxlaw-7412	39	11	tax	tax	NOUN
taxlaw-7412	39	12	policies	policy	NOUN
taxlaw-7412	39	13	than	than	ADP
taxlaw-7412	39	14	to	to	ADP
taxlaw-7412	39	15	the	the	DET
taxlaw-7412	39	16	normative	normative	ADJ
taxlaw-7412	39	17	underpinnings	underpinning	NOUN
taxlaw-7412	39	18	of	of	ADP
taxlaw-7412	39	19	inter	inter	ADJ
taxlaw-7412	39	20	-	-	ADJ
taxlaw-7412	39	21	nation	nation	ADJ
taxlaw-7412	39	22	equity	equity	NOUN
taxlaw-7412	39	23	.	.	PUNCT
taxlaw-7412	40	1	second	second	ADJ
taxlaw-7412	40	2	,	,	PUNCT
taxlaw-7412	40	3	they	they	PRON
taxlaw-7412	40	4	wrote	write	VERB
taxlaw-7412	40	5	their	their	PRON
taxlaw-7412	40	6	1972	1972	NUM
taxlaw-7412	40	7	seminal	seminal	ADJ
taxlaw-7412	40	8	essay	essay	NOUN
taxlaw-7412	40	9	at	at	ADP
taxlaw-7412	40	10	a	a	DET
taxlaw-7412	40	11	time	time	NOUN
taxlaw-7412	40	12	when	when	SCONJ
taxlaw-7412	40	13	sophisticated	sophisticated	ADJ
taxlaw-7412	40	14	discussions	discussion	NOUN
taxlaw-7412	40	15	about	about	ADP
taxlaw-7412	40	16	global	global	ADJ
taxlaw-7412	40	17	justice	justice	NOUN
taxlaw-7412	40	18	had	have	VERB
taxlaw-7412	40	19	yet	yet	ADV
taxlaw-7412	40	20	to	to	PART
taxlaw-7412	40	21	unfold	unfold	VERB
taxlaw-7412	40	22	in	in	ADP
taxlaw-7412	40	23	the	the	DET
taxlaw-7412	40	24	political	political	ADJ
taxlaw-7412	40	25	philosophy	philosophy	NOUN
taxlaw-7412	40	26	literature	literature	NOUN
taxlaw-7412	40	27	.	.	PUNCT
taxlaw-7412	41	1	this	this	DET
taxlaw-7412	41	2	article	article	NOUN
taxlaw-7412	41	3	’s	’s	PART
taxlaw-7412	41	4	first	first	ADJ
taxlaw-7412	41	5	goal	goal	NOUN
taxlaw-7412	41	6	is	be	AUX
taxlaw-7412	41	7	to	to	PART
taxlaw-7412	41	8	present	present	VERB
taxlaw-7412	41	9	a	a	DET
taxlaw-7412	41	10	comprehensive	comprehensive	ADJ
taxlaw-7412	41	11	normative	normative	ADJ
taxlaw-7412	41	12	analysis	analysis	NOUN
taxlaw-7412	41	13	of	of	ADP
taxlaw-7412	41	14	internation	internation	NOUN
taxlaw-7412	41	15	equity	equity	NOUN
taxlaw-7412	41	16	.	.	PUNCT
taxlaw-7412	42	1	building	build	VERB
taxlaw-7412	42	2	on	on	ADP
taxlaw-7412	42	3	contemporary	contemporary	ADJ
taxlaw-7412	42	4	developments	development	NOUN
taxlaw-7412	42	5	in	in	ADP
taxlaw-7412	42	6	global	global	ADJ
taxlaw-7412	42	7	justice	justice	NOUN
taxlaw-7412	42	8	,	,	PUNCT
taxlaw-7412	42	9	this	this	DET
taxlaw-7412	42	10	article	article	NOUN
taxlaw-7412	42	11	evaluates	evaluate	VERB
taxlaw-7412	42	12	how	how	SCONJ
taxlaw-7412	42	13	the	the	DET
taxlaw-7412	42	14	concept	concept	NOUN
taxlaw-7412	42	15	of	of	ADP
taxlaw-7412	42	16	inter	inter	ADJ
taxlaw-7412	42	17	-	-	ADJ
taxlaw-7412	42	18	nation	nation	ADJ
taxlaw-7412	42	19	equity	equity	NOUN
taxlaw-7412	42	20	can	can	AUX
taxlaw-7412	42	21	reconcile	reconcile	VERB
taxlaw-7412	42	22	two	two	NUM
taxlaw-7412	42	23	major	major	ADJ
taxlaw-7412	42	24	goals	goal	NOUN
taxlaw-7412	42	25	of	of	ADP
taxlaw-7412	42	26	international	international	ADJ
taxlaw-7412	42	27	allocation	allocation	NOUN
taxlaw-7412	42	28	of	of	ADP
taxlaw-7412	42	29	taxing	tax	VERB
taxlaw-7412	42	30	rights	right	NOUN
taxlaw-7412	42	31	:	:	PUNCT
taxlaw-7412	42	32	the	the	DET
taxlaw-7412	42	33	concern	concern	NOUN
taxlaw-7412	42	34	of	of	ADP
taxlaw-7412	42	35	states	state	NOUN
taxlaw-7412	42	36	to	to	PART
taxlaw-7412	42	37	preserve	preserve	VERB
taxlaw-7412	42	38	their	their	PRON
taxlaw-7412	42	39	tax	tax	NOUN
taxlaw-7412	42	40	sovereignty	sovereignty	NOUN
taxlaw-7412	42	41	and	and	CCONJ
taxlaw-7412	42	42	tax	tax	NOUN
taxlaw-7412	42	43	entitlement	entitlement	NOUN
taxlaw-7412	42	44	and	and	CCONJ
taxlaw-7412	42	45	the	the	DET
taxlaw-7412	42	46	need	need	NOUN
taxlaw-7412	42	47	to	to	PART
taxlaw-7412	42	48	promote	promote	VERB
taxlaw-7412	42	49	some	some	DET
taxlaw-7412	42	50	degree	degree	NOUN
taxlaw-7412	42	51	of	of	ADP
taxlaw-7412	42	52	redistribution	redistribution	NOUN
taxlaw-7412	42	53	to	to	PART
taxlaw-7412	42	54	take	take	VERB
taxlaw-7412	42	55	up	up	ADP
taxlaw-7412	42	56	the	the	DET
taxlaw-7412	42	57	challenges	challenge	NOUN
taxlaw-7412	42	58	of	of	ADP
taxlaw-7412	42	59	addressing	address	VERB
taxlaw-7412	42	60	global	global	ADJ
taxlaw-7412	42	61	poverty	poverty	NOUN
taxlaw-7412	42	62	and	and	CCONJ
taxlaw-7412	42	63	inequality	inequality	NOUN
taxlaw-7412	42	64	.	.	PUNCT
taxlaw-7412	43	1	this	this	DET
taxlaw-7412	43	2	analysis	analysis	NOUN
taxlaw-7412	43	3	puts	put	VERB
taxlaw-7412	43	4	forth	forth	ADP
taxlaw-7412	43	5	a	a	DET
taxlaw-7412	43	6	two	two	NUM
taxlaw-7412	43	7	-	-	PUNCT
taxlaw-7412	43	8	pronged	pronged	ADJ
taxlaw-7412	43	9	principle	principle	NOUN
taxlaw-7412	43	10	for	for	ADP
taxlaw-7412	43	11	how	how	SCONJ
taxlaw-7412	43	12	to	to	PART
taxlaw-7412	43	13	allocate	allocate	VERB
taxlaw-7412	43	14	taxing	tax	VERB
taxlaw-7412	43	15	rights	right	NOUN
taxlaw-7412	43	16	among	among	ADP
taxlaw-7412	43	17	jurisdictions	jurisdiction	NOUN
taxlaw-7412	43	18	.	.	PUNCT
taxlaw-7412	44	1	it	it	PRON
taxlaw-7412	44	2	considers	consider	VERB
taxlaw-7412	44	3	that	that	SCONJ
taxlaw-7412	44	4	whenever	whenever	SCONJ
taxlaw-7412	44	5	a	a	DET
taxlaw-7412	44	6	normative	normative	ADJ
taxlaw-7412	44	7	approach	approach	NOUN
taxlaw-7412	44	8	based	base	VERB
taxlaw-7412	44	9	on	on	ADP
taxlaw-7412	44	10	tax	tax	NOUN
taxlaw-7412	44	11	sovereignty	sovereignty	NOUN
taxlaw-7412	44	12	(	(	PUNCT
taxlaw-7412	44	13	entitlement	entitlement	NOUN
taxlaw-7412	44	14	approach	approach	NOUN
taxlaw-7412	44	15	)	)	PUNCT
taxlaw-7412	44	16	does	do	AUX
taxlaw-7412	44	17	not	not	PART
taxlaw-7412	44	18	provide	provide	VERB
taxlaw-7412	44	19	satisfactory	satisfactory	ADJ
taxlaw-7412	44	20	guidance	guidance	NOUN
taxlaw-7412	44	21	for	for	ADP
taxlaw-7412	44	22	how	how	SCONJ
taxlaw-7412	44	23	to	to	PART
taxlaw-7412	44	24	divide	divide	VERB
taxlaw-7412	44	25	the	the	DET
taxlaw-7412	44	26	international	international	ADJ
taxlaw-7412	44	27	tax	tax	NOUN
taxlaw-7412	44	28	base	base	NOUN
taxlaw-7412	44	29	,	,	PUNCT
taxlaw-7412	44	30	taxing	tax	VERB
taxlaw-7412	44	31	rights	right	NOUN
taxlaw-7412	44	32	should	should	AUX
taxlaw-7412	44	33	be	be	AUX
taxlaw-7412	44	34	allocated	allocate	VERB
taxlaw-7412	44	35	to	to	ADP
taxlaw-7412	44	36	the	the	DET
taxlaw-7412	44	37	benefit	benefit	NOUN
taxlaw-7412	44	38	of	of	ADP
taxlaw-7412	44	39	less	less	ADV
taxlaw-7412	44	40	affluent	affluent	ADJ
taxlaw-7412	44	41	countries	country	NOUN
taxlaw-7412	44	42	so	so	SCONJ
taxlaw-7412	44	43	as	as	SCONJ
taxlaw-7412	44	44	to	to	PART
taxlaw-7412	44	45	address	address	VERB
taxlaw-7412	44	46	global	global	ADJ
taxlaw-7412	44	47	poverty	poverty	NOUN
taxlaw-7412	44	48	and	and	CCONJ
taxlaw-7412	44	49	inequality	inequality	NOUN
taxlaw-7412	44	50	(	(	PUNCT
taxlaw-7412	44	51	differential	differential	ADJ
taxlaw-7412	44	52	approach	approach	NOUN
taxlaw-7412	44	53	)	)	PUNCT
taxlaw-7412	44	54	.	.	PUNCT
taxlaw-7412	45	1	this	this	DET
taxlaw-7412	45	2	article	article	NOUN
taxlaw-7412	45	3	’s	’s	PART
taxlaw-7412	45	4	second	second	ADJ
taxlaw-7412	45	5	contribution	contribution	NOUN
taxlaw-7412	45	6	is	be	AUX
taxlaw-7412	45	7	to	to	PART
taxlaw-7412	45	8	establish	establish	VERB
taxlaw-7412	45	9	general	general	ADJ
taxlaw-7412	45	10	but	but	CCONJ
taxlaw-7412	45	11	concrete	concrete	ADJ
taxlaw-7412	45	12	normative	normative	ADJ
taxlaw-7412	45	13	requirements	requirement	NOUN
taxlaw-7412	45	14	for	for	ADP
taxlaw-7412	45	15	differential	differential	ADJ
taxlaw-7412	45	16	mechanisms	mechanism	NOUN
taxlaw-7412	45	17	.	.	PUNCT
taxlaw-7412	46	1	the	the	DET
taxlaw-7412	46	2	global	global	ADJ
taxlaw-7412	46	3	recognition	recognition	NOUN
taxlaw-7412	46	4	of	of	ADP
taxlaw-7412	46	5	the	the	DET
taxlaw-7412	46	6	urgency	urgency	NOUN
taxlaw-7412	46	7	of	of	ADP
taxlaw-7412	46	8	tackling	tackle	VERB
taxlaw-7412	46	9	global	global	ADJ
taxlaw-7412	46	10	inequality	inequality	NOUN
taxlaw-7412	46	11	has	have	AUX
taxlaw-7412	46	12	led	lead	VERB
taxlaw-7412	46	13	some	some	DET
taxlaw-7412	46	14	developed	develop	VERB
taxlaw-7412	46	15	nations	nation	NOUN
taxlaw-7412	46	16	,	,	PUNCT
taxlaw-7412	46	17	both	both	PRON
taxlaw-7412	46	18	independently	independently	ADV
taxlaw-7412	46	19	and	and	CCONJ
taxlaw-7412	46	20	collectively	collectively	ADV
taxlaw-7412	46	21	,	,	PUNCT
taxlaw-7412	46	22	to	to	PART
taxlaw-7412	46	23	adopt	adopt	VERB
taxlaw-7412	46	24	tax	tax	NOUN
taxlaw-7412	46	25	measures	measure	NOUN
taxlaw-7412	46	26	that	that	PRON
taxlaw-7412	46	27	aim	aim	VERB
taxlaw-7412	46	28	to	to	PART
taxlaw-7412	46	29	reduce	reduce	VERB
taxlaw-7412	46	30	such	such	ADJ
taxlaw-7412	46	31	inequality	inequality	NOUN
taxlaw-7412	46	32	.	.	PUNCT
taxlaw-7412	47	1	some	some	PRON
taxlaw-7412	47	2	of	of	ADP
taxlaw-7412	47	3	those	those	DET
taxlaw-7412	47	4	initiatives	initiative	NOUN
taxlaw-7412	47	5	,	,	PUNCT
taxlaw-7412	47	6	however	however	ADV
taxlaw-7412	47	7	,	,	PUNCT
taxlaw-7412	47	8	are	be	AUX
taxlaw-7412	47	9	problematic	problematic	ADJ
taxlaw-7412	47	10	because	because	SCONJ
taxlaw-7412	47	11	they	they	PRON
taxlaw-7412	47	12	fail	fail	VERB
taxlaw-7412	47	13	to	to	PART
taxlaw-7412	47	14	address	address	VERB
taxlaw-7412	47	15	global	global	ADJ
taxlaw-7412	47	16	inequality	inequality	NOUN
taxlaw-7412	47	17	in	in	ADP
taxlaw-7412	47	18	a	a	DET
taxlaw-7412	47	19	meaningful	meaningful	ADJ
taxlaw-7412	47	20	way	way	NOUN
taxlaw-7412	47	21	.	.	PUNCT
taxlaw-7412	48	1	the	the	DET
taxlaw-7412	48	2	normative	normative	ADJ
taxlaw-7412	48	3	requirements	requirement	NOUN
taxlaw-7412	48	4	put	put	VERB
taxlaw-7412	48	5	forth	forth	ADP
taxlaw-7412	48	6	in	in	ADP
taxlaw-7412	48	7	this	this	DET
taxlaw-7412	48	8	article	article	NOUN
taxlaw-7412	48	9	indicate	indicate	VERB
taxlaw-7412	48	10	that	that	DET
taxlaw-7412	48	11	redistribution	redistribution	NOUN
taxlaw-7412	48	12	through	through	ADP
taxlaw-7412	48	13	tax	tax	NOUN
taxlaw-7412	48	14	policy	policy	NOUN
taxlaw-7412	48	15	should	should	AUX
taxlaw-7412	48	16	be	be	AUX
taxlaw-7412	48	17	comprehensive	comprehensive	ADJ
taxlaw-7412	48	18	and	and	CCONJ
taxlaw-7412	48	19	consistent	consistent	ADJ
taxlaw-7412	48	20	so	so	SCONJ
taxlaw-7412	48	21	as	as	SCONJ
taxlaw-7412	48	22	not	not	PART
taxlaw-7412	48	23	to	to	PART
taxlaw-7412	48	24	produce	produce	VERB
taxlaw-7412	48	25	further	further	ADJ
taxlaw-7412	48	26	inequalities	inequality	NOUN
taxlaw-7412	48	27	.	.	PUNCT
taxlaw-7412	49	1	the	the	DET
taxlaw-7412	49	2	remainder	remainder	NOUN
taxlaw-7412	49	3	of	of	ADP
taxlaw-7412	49	4	this	this	DET
taxlaw-7412	49	5	article	article	NOUN
taxlaw-7412	49	6	proceeds	proceed	VERB
taxlaw-7412	49	7	as	as	SCONJ
taxlaw-7412	49	8	follows	follow	VERB
taxlaw-7412	49	9	.	.	PUNCT
taxlaw-7412	50	1	part	part	NOUN
taxlaw-7412	50	2	ii	ii	PROPN
taxlaw-7412	50	3	introduces	introduce	VERB
taxlaw-7412	50	4	the	the	DET
taxlaw-7412	50	5	concept	concept	NOUN
taxlaw-7412	50	6	of	of	ADP
taxlaw-7412	50	7	inter	inter	ADJ
taxlaw-7412	50	8	-	-	ADJ
taxlaw-7412	50	9	nation	nation	ADJ
taxlaw-7412	50	10	equity	equity	NOUN
taxlaw-7412	50	11	.	.	PUNCT
taxlaw-7412	51	1	it	it	PRON
taxlaw-7412	51	2	demonstrates	demonstrate	VERB
taxlaw-7412	51	3	the	the	DET
taxlaw-7412	51	4	significance	significance	NOUN
taxlaw-7412	51	5	of	of	ADP
taxlaw-7412	51	6	the	the	DET
taxlaw-7412	51	7	concept	concept	NOUN
taxlaw-7412	51	8	in	in	ADP
taxlaw-7412	51	9	the	the	DET
taxlaw-7412	51	10	tax	tax	NOUN
taxlaw-7412	51	11	literature	literature	NOUN
taxlaw-7412	51	12	,	,	PUNCT
taxlaw-7412	51	13	considers	consider	VERB
taxlaw-7412	51	14	some	some	PRON
taxlaw-7412	51	15	of	of	ADP
taxlaw-7412	51	16	the	the	DET
taxlaw-7412	51	17	varied	varied	ADJ
taxlaw-7412	51	18	and	and	CCONJ
taxlaw-7412	51	19	frequently	frequently	ADV
taxlaw-7412	51	20	conflicting	conflicting	ADJ
taxlaw-7412	51	21	interpretations	interpretation	NOUN
taxlaw-7412	51	22	the	the	DET
taxlaw-7412	51	23	term	term	NOUN
taxlaw-7412	51	24	has	have	AUX
taxlaw-7412	51	25	received	receive	VERB
taxlaw-7412	51	26	over	over	ADP
taxlaw-7412	51	27	the	the	DET
taxlaw-7412	51	28	years	year	NOUN
taxlaw-7412	51	29	,	,	PUNCT
taxlaw-7412	51	30	and	and	CCONJ
taxlaw-7412	51	31	identifies	identify	VERB
taxlaw-7412	51	32	the	the	DET
taxlaw-7412	51	33	main	main	ADJ
taxlaw-7412	51	34	assumptions	assumption	NOUN
taxlaw-7412	51	35	and	and	CCONJ
taxlaw-7412	51	36	purposes	purpose	NOUN
taxlaw-7412	51	37	behind	behind	ADP
taxlaw-7412	51	38	its	its	PRON
taxlaw-7412	51	39	original	original	ADJ
taxlaw-7412	51	40	formulation	formulation	NOUN
taxlaw-7412	51	41	.	.	PUNCT
taxlaw-7412	52	1	part	part	NOUN
taxlaw-7412	52	2	iii	iii	NOUN
taxlaw-7412	52	3	turns	turn	VERB
taxlaw-7412	52	4	to	to	ADP
taxlaw-7412	52	5	the	the	DET
taxlaw-7412	52	6	two	two	NUM
taxlaw-7412	52	7	normative	normative	ADJ
taxlaw-7412	52	8	components	component	NOUN
taxlaw-7412	52	9	(	(	PUNCT
taxlaw-7412	52	10	entitlement	entitlement	NOUN
taxlaw-7412	52	11	and	and	CCONJ
taxlaw-7412	52	12	differentiation	differentiation	NOUN
taxlaw-7412	52	13	)	)	PUNCT
taxlaw-7412	52	14	comprising	comprise	VERB
taxlaw-7412	52	15	the	the	DET
taxlaw-7412	52	16	original	original	ADJ
taxlaw-7412	52	17	conception	conception	NOUN
taxlaw-7412	52	18	of	of	ADP
taxlaw-7412	52	19	inter	inter	ADJ
taxlaw-7412	52	20	-	-	ADJ
taxlaw-7412	52	21	nation	nation	ADJ
taxlaw-7412	52	22	equity	equity	NOUN
taxlaw-7412	52	23	.	.	PUNCT
taxlaw-7412	53	1	it	it	PRON
taxlaw-7412	53	2	demonstrates	demonstrate	VERB
taxlaw-7412	53	3	that	that	SCONJ
taxlaw-7412	53	4	a	a	DET
taxlaw-7412	53	5	dual	dual	ADJ
taxlaw-7412	53	6	conception	conception	NOUN
taxlaw-7412	53	7	of	of	ADP
taxlaw-7412	53	8	inter	inter	ADJ
taxlaw-7412	53	9	-	-	ADJ
taxlaw-7412	53	10	nation	nation	ADJ
taxlaw-7412	53	11	equity	equity	NOUN
taxlaw-7412	53	12	finds	find	VERB
taxlaw-7412	53	13	some	some	DET
taxlaw-7412	53	14	precedent	precedent	NOUN
taxlaw-7412	53	15	in	in	ADP
taxlaw-7412	53	16	other	other	ADJ
taxlaw-7412	53	17	areas	area	NOUN
taxlaw-7412	53	18	of	of	ADP
taxlaw-7412	53	19	international	international	ADJ
taxlaw-7412	53	20	law	law	NOUN
taxlaw-7412	53	21	.	.	PUNCT
taxlaw-7412	54	1	part	part	NOUN
taxlaw-7412	54	2	iv	iv	PRON
taxlaw-7412	54	3	puts	put	VERB
taxlaw-7412	54	4	forth	forth	ADP
taxlaw-7412	54	5	normative	normative	ADJ
taxlaw-7412	54	6	requirements	requirement	NOUN
taxlaw-7412	54	7	deriving	derive	VERB
taxlaw-7412	54	8	from	from	ADP
taxlaw-7412	54	9	inter	inter	ADJ
taxlaw-7412	54	10	-	-	ADJ
taxlaw-7412	54	11	nation	nation	ADJ
taxlaw-7412	54	12	equity	equity	NOUN
taxlaw-7412	54	13	and	and	CCONJ
taxlaw-7412	54	14	explores	explore	VERB
taxlaw-7412	54	15	the	the	DET
taxlaw-7412	54	16	practical	practical	ADJ
taxlaw-7412	54	17	implications	implication	NOUN
taxlaw-7412	54	18	of	of	ADP
taxlaw-7412	54	19	those	those	DET
taxlaw-7412	54	20	requirements	requirement	NOUN
taxlaw-7412	54	21	for	for	ADP
taxlaw-7412	54	22	tax	tax	NOUN
taxlaw-7412	54	23	policy	policy	NOUN
taxlaw-7412	54	24	design	design	NOUN
taxlaw-7412	54	25	.	.	PUNCT
taxlaw-7412	55	1	part	part	NOUN
taxlaw-7412	55	2	v	v	NOUN
taxlaw-7412	55	3	concludes	conclude	VERB
taxlaw-7412	55	4	by	by	ADP
taxlaw-7412	55	5	discussing	discuss	VERB
taxlaw-7412	55	6	potential	potential	ADJ
taxlaw-7412	55	7	constraints	constraint	NOUN
taxlaw-7412	55	8	and	and	CCONJ
taxlaw-7412	55	9	objections	objection	NOUN
taxlaw-7412	55	10	to	to	ADP
taxlaw-7412	55	11	a	a	DET
taxlaw-7412	55	12	dual	dual	ADJ
taxlaw-7412	55	13	conception	conception	NOUN
taxlaw-7412	55	14	of	of	ADP
taxlaw-7412	55	15	inter	inter	ADJ
taxlaw-7412	55	16	-	-	ADJ
taxlaw-7412	55	17	nation	nation	ADJ
taxlaw-7412	55	18	equity	equity	NOUN
taxlaw-7412	55	19	.	.	PUNCT
taxlaw-7412	56	1	ii	ii	PROPN
taxlaw-7412	56	2	.	.	PUNCT
taxlaw-7412	57	1	the	the	DET
taxlaw-7412	57	2	concept	concept	NOUN
taxlaw-7412	57	3	of	of	ADP
taxlaw-7412	57	4	inter	inter	ADJ
taxlaw-7412	57	5	-	-	ADJ
taxlaw-7412	57	6	nation	nation	ADJ
taxlaw-7412	57	7	equity	equity	NOUN
taxlaw-7412	57	8	a.	a.	NOUN
taxlaw-7412	57	9	significance	significance	NOUN
taxlaw-7412	57	10	in	in	ADP
taxlaw-7412	57	11	the	the	DET
taxlaw-7412	57	12	literature	literature	NOUN
taxlaw-7412	57	13	peggy	peggy	PROPN
taxlaw-7412	57	14	musgrave	musgrave	PROPN
taxlaw-7412	57	15	is	be	AUX
taxlaw-7412	57	16	generally	generally	ADV
taxlaw-7412	57	17	regarded	regard	VERB
taxlaw-7412	57	18	as	as	ADP
taxlaw-7412	57	19	having	having	AUX
taxlaw-7412	57	20	coined	coin	VERB
taxlaw-7412	57	21	the	the	DET
taxlaw-7412	57	22	phrase	phrase	NOUN
taxlaw-7412	57	23	“	"	PUNCT
taxlaw-7412	57	24	inter	inter	ADJ
taxlaw-7412	57	25	-	-	ADJ
taxlaw-7412	57	26	nation	nation	ADJ
taxlaw-7412	57	27	equity	equity	NOUN
taxlaw-7412	57	28	”	"	PUNCT
taxlaw-7412	57	29	so	so	SCONJ
taxlaw-7412	57	30	as	as	SCONJ
taxlaw-7412	57	31	to	to	PART
taxlaw-7412	57	32	make	make	VERB
taxlaw-7412	57	33	a	a	DET
taxlaw-7412	57	34	conceptual	conceptual	ADJ
taxlaw-7412	57	35	distinction	distinction	NOUN
taxlaw-7412	57	36	from	from	ADP
taxlaw-7412	57	37	the	the	DET
taxlaw-7412	57	38	more	more	ADV
taxlaw-7412	57	39	common	common	ADJ
taxlaw-7412	57	40	notion	notion	NOUN
taxlaw-7412	57	41	of	of	ADP
taxlaw-7412	57	42	interindividual	interindividual	ADJ
taxlaw-7412	57	43	equity.7	equity.7	VERB
taxlaw-7412	57	44	the	the	DET
taxlaw-7412	57	45	conceptual	conceptual	ADJ
taxlaw-7412	57	46	development	development	NOUN
taxlaw-7412	57	47	of	of	ADP
taxlaw-7412	57	48	inter	inter	ADJ
taxlaw-7412	57	49	-	-	ADJ
taxlaw-7412	57	50	nation	nation	ADJ
taxlaw-7412	57	51	equity	equity	NOUN
taxlaw-7412	57	52	was	be	AUX
taxlaw-7412	57	53	made	make	VERB
taxlaw-7412	57	54	known	know	VERB
taxlaw-7412	57	55	more	more	ADV
taxlaw-7412	57	56	broadly	broadly	ADV
taxlaw-7412	57	57	in	in	ADP
taxlaw-7412	57	58	a	a	DET
taxlaw-7412	57	59	1972	1972	NUM
taxlaw-7412	57	60	essay	essay	NOUN
taxlaw-7412	57	61	co	co	VERB
taxlaw-7412	57	62	-	-	VERB
taxlaw-7412	57	63	authored	author	VERB
taxlaw-7412	57	64	with	with	ADP
taxlaw-7412	57	65	richard	richard	PROPN
taxlaw-7412	57	66	musgrave,8	musgrave,8	PROPN
taxlaw-7412	57	67	but	but	CCONJ
taxlaw-7412	57	68	peggy	peggy	PROPN
taxlaw-7412	57	69	musgrave	musgrave	PROPN
taxlaw-7412	57	70	7	7	NUM
taxlaw-7412	57	71	richman	richman	PROPN
taxlaw-7412	57	72	,	,	PUNCT
taxlaw-7412	57	73	supra	supra	PROPN
taxlaw-7412	57	74	note	note	PROPN
taxlaw-7412	57	75	1	1	NUM
taxlaw-7412	57	76	;	;	PUNCT
taxlaw-7412	57	77	see	see	VERB
taxlaw-7412	57	78	also	also	ADV
taxlaw-7412	57	79	klaus	klaus	PROPN
taxlaw-7412	57	80	vogel	vogel	PROPN
taxlaw-7412	57	81	,	,	PUNCT
taxlaw-7412	57	82	worldwide	worldwide	ADV
taxlaw-7412	57	83	vs.	vs.	ADP
taxlaw-7412	57	84	source	source	NOUN
taxlaw-7412	57	85	taxation	taxation	NOUN
taxlaw-7412	57	86	of	of	ADP
taxlaw-7412	57	87	income	income	NOUN
taxlaw-7412	57	88	a	a	DET
taxlaw-7412	57	89	review	review	NOUN
taxlaw-7412	57	90	and	and	CCONJ
taxlaw-7412	57	91	re	re	NOUN
taxlaw-7412	57	92	-	-	NOUN
taxlaw-7412	57	93	evaluation	evaluation	NOUN
taxlaw-7412	57	94	of	of	ADP
taxlaw-7412	57	95	arguments	argument	NOUN
taxlaw-7412	57	96	(	(	PUNCT
taxlaw-7412	57	97	part	part	NOUN
taxlaw-7412	57	98	iii	iii	NOUN
taxlaw-7412	57	99	)	)	PUNCT
taxlaw-7412	57	100	,	,	PUNCT
taxlaw-7412	57	101	11	11	NUM
taxlaw-7412	57	102	intertax	intertax	NOUN
taxlaw-7412	57	103	393	393	NUM
taxlaw-7412	57	104	,	,	PUNCT
taxlaw-7412	57	105	394	394	NUM
taxlaw-7412	57	106	(	(	PUNCT
taxlaw-7412	57	107	1988	1988	NUM
taxlaw-7412	57	108	)	)	PUNCT
taxlaw-7412	57	109	(	(	PUNCT
taxlaw-7412	57	110	stating	state	VERB
taxlaw-7412	57	111	that	that	SCONJ
taxlaw-7412	57	112	peggy	peggy	PROPN
taxlaw-7412	57	113	musgrave	musgrave	PROPN
taxlaw-7412	57	114	deserves	deserve	VERB
taxlaw-7412	57	115	tribute	tribute	NOUN
taxlaw-7412	57	116	for	for	ADP
taxlaw-7412	57	117	being	be	AUX
taxlaw-7412	57	118	the	the	DET
taxlaw-7412	57	119	first	first	ADJ
taxlaw-7412	57	120	to	to	PART
taxlaw-7412	57	121	distinguish	distinguish	VERB
taxlaw-7412	57	122	inter	inter	ADJ
taxlaw-7412	57	123	-	-	ADJ
taxlaw-7412	57	124	individual	individual	ADJ
taxlaw-7412	57	125	equity	equity	NOUN
taxlaw-7412	57	126	considerations	consideration	NOUN
taxlaw-7412	57	127	from	from	ADP
taxlaw-7412	57	128	those	those	PRON
taxlaw-7412	57	129	based	base	VERB
taxlaw-7412	57	130	on	on	ADP
taxlaw-7412	57	131	inter	inter	ADJ
taxlaw-7412	57	132	-	-	ADJ
taxlaw-7412	57	133	nation	nation	ADJ
taxlaw-7412	57	134	equity	equity	NOUN
taxlaw-7412	57	135	)	)	PUNCT
taxlaw-7412	57	136	;	;	PUNCT
taxlaw-7412	57	137	michael	michael	PROPN
taxlaw-7412	57	138	j.	j.	PROPN
taxlaw-7412	57	139	graetz	graetz	PROPN
taxlaw-7412	57	140	,	,	PUNCT
taxlaw-7412	57	141	taxing	tax	VERB
taxlaw-7412	57	142	international	international	ADJ
taxlaw-7412	57	143	income	income	NOUN
taxlaw-7412	57	144	:	:	PUNCT
taxlaw-7412	57	145	inadequate	inadequate	ADJ
taxlaw-7412	57	146	principles	principle	NOUN
taxlaw-7412	57	147	,	,	PUNCT
taxlaw-7412	57	148	outdated	outdated	ADJ
taxlaw-7412	57	149	concepts	concept	NOUN
taxlaw-7412	57	150	,	,	PUNCT
taxlaw-7412	57	151	and	and	CCONJ
taxlaw-7412	57	152	unsatisfactory	unsatisfactory	ADJ
taxlaw-7412	57	153	policies	policy	NOUN
taxlaw-7412	57	154	,	,	PUNCT
taxlaw-7412	57	155	26	26	NUM
taxlaw-7412	57	156	brook	brook	NOUN
taxlaw-7412	57	157	.	.	PUNCT
taxlaw-7412	58	1	j.	j.	PROPN
taxlaw-7412	58	2	int’l	int’l	PROPN
taxlaw-7412	58	3	.	.	PUNCT
taxlaw-7412	59	1	l.	l.	PROPN
taxlaw-7412	59	2	1357	1357	NUM
taxlaw-7412	59	3	,	,	PUNCT
taxlaw-7412	59	4	1395	1395	NUM
taxlaw-7412	59	5	(	(	PUNCT
taxlaw-7412	59	6	2001	2001	NUM
taxlaw-7412	59	7	)	)	PUNCT
taxlaw-7412	59	8	;	;	PUNCT
taxlaw-7412	59	9	nancy	nancy	PROPN
taxlaw-7412	59	10	h.	h.	PROPN
taxlaw-7412	59	11	kaufman	kaufman	PROPN
taxlaw-7412	59	12	,	,	PUNCT
taxlaw-7412	59	13	fairness	fairness	NOUN
taxlaw-7412	59	14	and	and	CCONJ
taxlaw-7412	59	15	the	the	DET
taxlaw-7412	59	16	taxation	taxation	NOUN
taxlaw-7412	59	17	of	of	ADP
taxlaw-7412	59	18	international	international	ADJ
taxlaw-7412	59	19	income	income	NOUN
taxlaw-7412	59	20	,	,	PUNCT
taxlaw-7412	59	21	29	29	NUM
taxlaw-7412	59	22	l.	l.	PROPN
taxlaw-7412	59	23	&	&	CCONJ
taxlaw-7412	59	24	pol’y	pol’y	NOUN
taxlaw-7412	59	25	int’l	int’l	NUM
taxlaw-7412	59	26	bus	bus	NOUN
taxlaw-7412	59	27	.	.	PUNCT
taxlaw-7412	59	28	145	145	NUM
taxlaw-7412	59	29	,	,	PUNCT
taxlaw-7412	59	30	153	153	NUM
taxlaw-7412	59	31	(	(	PUNCT
taxlaw-7412	59	32	1998	1998	NUM
taxlaw-7412	59	33	)	)	PUNCT
taxlaw-7412	59	34	.	.	PUNCT
taxlaw-7412	60	1	8	8	NUM
taxlaw-7412	60	2	musgrave	musgrave	PROPN
taxlaw-7412	60	3	&	&	CCONJ
taxlaw-7412	60	4	musgrave	musgrave	PROPN
taxlaw-7412	60	5	,	,	PUNCT
taxlaw-7412	60	6	supra	supra	PROPN
taxlaw-7412	60	7	note	note	NOUN
taxlaw-7412	60	8	3	3	NUM
taxlaw-7412	60	9	.	.	NOUN
taxlaw-7412	60	10	2020	2020	NUM
taxlaw-7412	60	11	]	]	PUNCT
taxlaw-7412	61	1	inter	inter	ADJ
taxlaw-7412	61	2	-	-	ADJ
taxlaw-7412	61	3	nation	nation	ADJ
taxlaw-7412	61	4	equity	equity	NOUN
taxlaw-7412	61	5	revisited	revisit	VERB
taxlaw-7412	61	6	61	61	NUM
taxlaw-7412	61	7	continued	continue	VERB
taxlaw-7412	61	8	to	to	PART
taxlaw-7412	61	9	develop	develop	VERB
taxlaw-7412	61	10	the	the	DET
taxlaw-7412	61	11	practical	practical	ADJ
taxlaw-7412	61	12	implications	implication	NOUN
taxlaw-7412	61	13	of	of	ADP
taxlaw-7412	61	14	inter	inter	ADJ
taxlaw-7412	61	15	-	-	ADJ
taxlaw-7412	61	16	nation	nation	ADJ
taxlaw-7412	61	17	equity	equity	NOUN
taxlaw-7412	61	18	in	in	ADP
taxlaw-7412	61	19	her	she	PRON
taxlaw-7412	61	20	later	later	ADV
taxlaw-7412	61	21	work.9	work.9	PROPN
taxlaw-7412	61	22	a	a	DET
taxlaw-7412	61	23	great	great	ADJ
taxlaw-7412	61	24	part	part	NOUN
taxlaw-7412	61	25	of	of	ADP
taxlaw-7412	61	26	the	the	DET
taxlaw-7412	61	27	originality	originality	NOUN
taxlaw-7412	61	28	of	of	ADP
taxlaw-7412	61	29	her	her	PRON
taxlaw-7412	61	30	contribution	contribution	NOUN
taxlaw-7412	61	31	to	to	ADP
taxlaw-7412	61	32	the	the	DET
taxlaw-7412	61	33	tax	tax	NOUN
taxlaw-7412	61	34	literature	literature	NOUN
taxlaw-7412	61	35	was	be	AUX
taxlaw-7412	61	36	establishing	establish	VERB
taxlaw-7412	61	37	the	the	DET
taxlaw-7412	61	38	possible	possible	ADJ
taxlaw-7412	61	39	underlying	underlying	ADJ
taxlaw-7412	61	40	principles	principle	NOUN
taxlaw-7412	61	41	of	of	ADP
taxlaw-7412	61	42	inter	inter	ADJ
taxlaw-7412	61	43	-	-	ADJ
taxlaw-7412	61	44	nation	nation	ADJ
taxlaw-7412	61	45	equity	equity	NOUN
taxlaw-7412	61	46	and	and	CCONJ
taxlaw-7412	61	47	evaluating	evaluate	VERB
taxlaw-7412	61	48	the	the	DET
taxlaw-7412	61	49	consequences	consequence	NOUN
taxlaw-7412	61	50	of	of	ADP
taxlaw-7412	61	51	incorporating	incorporate	VERB
taxlaw-7412	61	52	those	those	DET
taxlaw-7412	61	53	principles	principle	NOUN
taxlaw-7412	61	54	in	in	ADP
taxlaw-7412	61	55	concrete	concrete	ADJ
taxlaw-7412	61	56	tax	tax	NOUN
taxlaw-7412	61	57	policy	policy	NOUN
taxlaw-7412	61	58	design.10	design.10	VERB
taxlaw-7412	61	59	the	the	DET
taxlaw-7412	61	60	concept	concept	NOUN
taxlaw-7412	61	61	of	of	ADP
taxlaw-7412	61	62	inter	inter	ADJ
taxlaw-7412	61	63	-	-	ADJ
taxlaw-7412	61	64	nation	nation	ADJ
taxlaw-7412	61	65	equity	equity	NOUN
taxlaw-7412	61	66	is	be	AUX
taxlaw-7412	61	67	now	now	ADV
taxlaw-7412	61	68	ubiquitous	ubiquitous	ADJ
taxlaw-7412	61	69	in	in	ADP
taxlaw-7412	61	70	the	the	DET
taxlaw-7412	61	71	tax	tax	NOUN
taxlaw-7412	61	72	literature	literature	NOUN
taxlaw-7412	61	73	.	.	PUNCT
taxlaw-7412	62	1	commentators	commentator	NOUN
taxlaw-7412	62	2	have	have	AUX
taxlaw-7412	62	3	applied	apply	VERB
taxlaw-7412	62	4	the	the	DET
taxlaw-7412	62	5	concept	concept	NOUN
taxlaw-7412	62	6	to	to	ADP
taxlaw-7412	62	7	a	a	DET
taxlaw-7412	62	8	wide	wide	ADJ
taxlaw-7412	62	9	array	array	NOUN
taxlaw-7412	62	10	of	of	ADP
taxlaw-7412	62	11	subjects	subject	NOUN
taxlaw-7412	62	12	,	,	PUNCT
taxlaw-7412	62	13	frequently	frequently	ADV
taxlaw-7412	62	14	beyond	beyond	ADP
taxlaw-7412	62	15	the	the	DET
taxlaw-7412	62	16	scenarios	scenario	NOUN
taxlaw-7412	62	17	envisaged	envisage	VERB
taxlaw-7412	62	18	by	by	ADP
taxlaw-7412	62	19	the	the	DET
taxlaw-7412	62	20	musgraves	musgrave	NOUN
taxlaw-7412	62	21	themselves	themselves	PRON
taxlaw-7412	62	22	.	.	PUNCT
taxlaw-7412	63	1	for	for	ADP
taxlaw-7412	63	2	instance	instance	NOUN
taxlaw-7412	63	3	,	,	PUNCT
taxlaw-7412	63	4	the	the	DET
taxlaw-7412	63	5	concept	concept	NOUN
taxlaw-7412	63	6	has	have	AUX
taxlaw-7412	63	7	been	be	AUX
taxlaw-7412	63	8	used	use	VERB
taxlaw-7412	63	9	to	to	PART
taxlaw-7412	63	10	argue	argue	VERB
taxlaw-7412	63	11	for	for	ADP
taxlaw-7412	63	12	the	the	DET
taxlaw-7412	63	13	replacement	replacement	NOUN
taxlaw-7412	63	14	of	of	ADP
taxlaw-7412	63	15	the	the	DET
taxlaw-7412	63	16	arm	arm	NOUN
taxlaw-7412	63	17	’s	’s	PART
taxlaw-7412	63	18	length	length	NOUN
taxlaw-7412	63	19	principles	principle	NOUN
taxlaw-7412	63	20	with	with	ADP
taxlaw-7412	63	21	a	a	DET
taxlaw-7412	63	22	formulary	formulary	ADJ
taxlaw-7412	63	23	apportionment	apportionment	ADJ
taxlaw-7412	63	24	approach,11	approach,11	NOUN
taxlaw-7412	63	25	for	for	ADP
taxlaw-7412	63	26	a	a	DET
taxlaw-7412	63	27	digital	digital	ADJ
taxlaw-7412	63	28	services	service	NOUN
taxlaw-7412	63	29	tax,12	tax,12	PROPN
taxlaw-7412	63	30	a	a	DET
taxlaw-7412	63	31	global	global	ADJ
taxlaw-7412	63	32	e	e	PROPN
taxlaw-7412	63	33	-	-	NOUN
taxlaw-7412	63	34	commerce	commerce	NOUN
taxlaw-7412	63	35	tax,13	tax,13	NOUN
taxlaw-7412	63	36	for	for	ADP
taxlaw-7412	63	37	the	the	DET
taxlaw-7412	63	38	allocation	allocation	NOUN
taxlaw-7412	63	39	of	of	ADP
taxlaw-7412	63	40	taxing	tax	VERB
taxlaw-7412	63	41	rights	right	NOUN
taxlaw-7412	63	42	to	to	ADP
taxlaw-7412	63	43	the	the	DET
taxlaw-7412	63	44	country	country	NOUN
taxlaw-7412	63	45	where	where	SCONJ
taxlaw-7412	63	46	economic	economic	ADJ
taxlaw-7412	63	47	activities	activity	NOUN
taxlaw-7412	63	48	occur	occur	VERB
taxlaw-7412	63	49	and	and	CCONJ
taxlaw-7412	63	50	where	where	SCONJ
taxlaw-7412	63	51	value	value	NOUN
taxlaw-7412	63	52	is	be	AUX
taxlaw-7412	63	53	created,14	created,14	ADV
taxlaw-7412	63	54	against	against	ADP
taxlaw-7412	63	55	the	the	DET
taxlaw-7412	63	56	restrictions	restriction	NOUN
taxlaw-7412	63	57	on	on	ADP
taxlaw-7412	63	58	source	source	NOUN
taxlaw-7412	63	59	-	-	PUNCT
taxlaw-7412	63	60	based	base	VERB
taxlaw-7412	63	61	taxation	taxation	NOUN
taxlaw-7412	63	62	in	in	ADP
taxlaw-7412	63	63	the	the	DET
taxlaw-7412	63	64	oecd	oecd	PROPN
taxlaw-7412	63	65	and	and	CCONJ
taxlaw-7412	63	66	the	the	DET
taxlaw-7412	63	67	un	un	PROPN
taxlaw-7412	63	68	model	model	PROPN
taxlaw-7412	63	69	tax	tax	PROPN
taxlaw-7412	63	70	treaties,15	treaties,15	NOUN
taxlaw-7412	63	71	for	for	ADP
taxlaw-7412	63	72	the	the	DET
taxlaw-7412	63	73	regulation	regulation	NOUN
taxlaw-7412	63	74	of	of	ADP
taxlaw-7412	63	75	tax	tax	NOUN
taxlaw-7412	63	76	competition,16	competition,16	NOUN
taxlaw-7412	63	77	for	for	ADP
taxlaw-7412	63	78	the	the	DET
taxlaw-7412	63	79	expansion	expansion	NOUN
taxlaw-7412	63	80	of	of	ADP
taxlaw-7412	63	81	the	the	DET
taxlaw-7412	63	82	existing	exist	VERB
taxlaw-7412	63	83	concept	concept	NOUN
taxlaw-7412	63	84	of	of	ADP
taxlaw-7412	63	85	permanent	permanent	ADJ
taxlaw-7412	63	86	establishment	establishment	NOUN
taxlaw-7412	63	87	to	to	PART
taxlaw-7412	63	88	include	include	VERB
taxlaw-7412	63	89	sales	sale	NOUN
taxlaw-7412	63	90	jurisdictions,17	jurisdictions,17	NOUN
taxlaw-7412	63	91	for	for	ADP
taxlaw-7412	63	92	the	the	DET
taxlaw-7412	63	93	harmonization	harmonization	NOUN
taxlaw-7412	63	94	of	of	ADP
taxlaw-7412	63	95	the	the	DET
taxlaw-7412	63	96	legal	legal	ADJ
taxlaw-7412	63	97	treatment	treatment	NOUN
taxlaw-7412	63	98	of	of	ADP
taxlaw-7412	63	99	inheritance	inheritance	NOUN
taxlaw-7412	63	100	tax	tax	NOUN
taxlaw-7412	63	101	rules	rule	NOUN
taxlaw-7412	63	102	in	in	ADP
taxlaw-7412	63	103	european	european	PROPN
taxlaw-7412	63	104	countries,18	countries,18	PROPN
taxlaw-7412	63	105	for	for	ADP
taxlaw-7412	63	106	the	the	DET
taxlaw-7412	63	107	assessment	assessment	NOUN
taxlaw-7412	63	108	of	of	ADP
taxlaw-7412	63	109	treaty	treaty	NOUN
taxlaw-7412	63	110	9	9	NUM
taxlaw-7412	63	111	see	see	VERB
taxlaw-7412	63	112	,	,	PUNCT
taxlaw-7412	63	113	e.g.	e.g.	ADV
taxlaw-7412	63	114	,	,	PUNCT
taxlaw-7412	63	115	peggy	peggy	PROPN
taxlaw-7412	63	116	b.	b.	PROPN
taxlaw-7412	63	117	musgrave	musgrave	PROPN
taxlaw-7412	63	118	,	,	PUNCT
taxlaw-7412	63	119	the	the	DET
taxlaw-7412	63	120	oecd	oecd	PROPN
taxlaw-7412	63	121	model	model	PROPN
taxlaw-7412	63	122	tax	tax	PROPN
taxlaw-7412	63	123	treaty	treaty	NOUN
taxlaw-7412	63	124	:	:	PUNCT
taxlaw-7412	63	125	problems	problem	NOUN
taxlaw-7412	63	126	and	and	CCONJ
taxlaw-7412	63	127	prospects	prospect	NOUN
taxlaw-7412	63	128	,	,	PUNCT
taxlaw-7412	63	129	10	10	NUM
taxlaw-7412	63	130	colum	colum	NOUN
taxlaw-7412	63	131	.	.	PUNCT
taxlaw-7412	64	1	j.	j.	PROPN
taxlaw-7412	64	2	world	world	PROPN
taxlaw-7412	64	3	bus	bus	PROPN
taxlaw-7412	64	4	.	.	PUNCT
taxlaw-7412	65	1	29	29	NUM
taxlaw-7412	65	2	(	(	PUNCT
taxlaw-7412	65	3	1975	1975	NUM
taxlaw-7412	65	4	)	)	PUNCT
taxlaw-7412	65	5	;	;	PUNCT
taxlaw-7412	66	1	peggy	peggy	PROPN
taxlaw-7412	66	2	b.	b.	PROPN
taxlaw-7412	66	3	musgrave	musgrave	PROPN
taxlaw-7412	66	4	,	,	PUNCT
taxlaw-7412	66	5	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	66	6	equity	equity	NOUN
taxlaw-7412	66	7	in	in	ADP
taxlaw-7412	66	8	company	company	NOUN
taxlaw-7412	66	9	taxation	taxation	NOUN
taxlaw-7412	66	10	:	:	PUNCT
taxlaw-7412	66	11	principles	principle	NOUN
taxlaw-7412	66	12	and	and	CCONJ
taxlaw-7412	66	13	applications	application	NOUN
taxlaw-7412	66	14	to	to	ADP
taxlaw-7412	66	15	the	the	DET
taxlaw-7412	66	16	european	european	PROPN
taxlaw-7412	66	17	union	union	PROPN
taxlaw-7412	66	18	,	,	PUNCT
taxlaw-7412	66	19	in	in	ADP
taxlaw-7412	66	20	taxing	tax	VERB
taxlaw-7412	66	21	capital	capital	NOUN
taxlaw-7412	66	22	income	income	NOUN
taxlaw-7412	66	23	in	in	ADP
taxlaw-7412	66	24	the	the	DET
taxlaw-7412	66	25	european	european	PROPN
taxlaw-7412	66	26	union	union	PROPN
taxlaw-7412	66	27	:	:	PUNCT
taxlaw-7412	66	28	issues	issue	NOUN
taxlaw-7412	66	29	and	and	CCONJ
taxlaw-7412	66	30	options	option	NOUN
taxlaw-7412	66	31	for	for	ADP
taxlaw-7412	66	32	reform	reform	NOUN
taxlaw-7412	66	33	46	46	NUM
taxlaw-7412	66	34	(	(	PUNCT
taxlaw-7412	66	35	sijbren	sijbren	PROPN
taxlaw-7412	66	36	cnossen	cnossen	PROPN
taxlaw-7412	66	37	ed	ed	NOUN
taxlaw-7412	66	38	.	.	PROPN
taxlaw-7412	66	39	,	,	PUNCT
taxlaw-7412	66	40	2000	2000	NUM
taxlaw-7412	66	41	)	)	PUNCT
taxlaw-7412	67	1	[	[	X
taxlaw-7412	67	2	hereinafter	hereinafter	NOUN
taxlaw-7412	67	3	musgrave	musgrave	PROPN
taxlaw-7412	67	4	,	,	PUNCT
taxlaw-7412	67	5	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	67	6	equity	equity	NOUN
taxlaw-7412	67	7	]	]	PUNCT
taxlaw-7412	67	8	;	;	PUNCT
taxlaw-7412	67	9	peggy	peggy	PROPN
taxlaw-7412	67	10	b.	b.	PROPN
taxlaw-7412	67	11	musgrave	musgrave	PROPN
taxlaw-7412	67	12	,	,	PUNCT
taxlaw-7412	67	13	consumption	consumption	NOUN
taxlaw-7412	67	14	tax	tax	NOUN
taxlaw-7412	67	15	proposals	proposal	NOUN
taxlaw-7412	67	16	in	in	ADP
taxlaw-7412	67	17	an	an	DET
taxlaw-7412	67	18	international	international	ADJ
taxlaw-7412	67	19	setting	setting	NOUN
taxlaw-7412	67	20	,	,	PUNCT
taxlaw-7412	67	21	54	54	NUM
taxlaw-7412	67	22	tax	tax	NOUN
taxlaw-7412	67	23	l.	l.	PROPN
taxlaw-7412	67	24	rev	rev	PROPN
taxlaw-7412	67	25	.	.	PROPN
taxlaw-7412	67	26	77	77	NUM
taxlaw-7412	67	27	(	(	PUNCT
taxlaw-7412	67	28	2000	2000	NUM
taxlaw-7412	67	29	)	)	PUNCT
taxlaw-7412	67	30	;	;	PUNCT
taxlaw-7412	67	31	peggy	peggy	PROPN
taxlaw-7412	67	32	b.	b.	PROPN
taxlaw-7412	67	33	musgrave	musgrave	PROPN
taxlaw-7412	67	34	,	,	PUNCT
taxlaw-7412	67	35	sovereignty	sovereignty	NOUN
taxlaw-7412	67	36	,	,	PUNCT
taxlaw-7412	67	37	entitlement	entitlement	NOUN
taxlaw-7412	67	38	,	,	PUNCT
taxlaw-7412	67	39	and	and	CCONJ
taxlaw-7412	67	40	cooperation	cooperation	NOUN
taxlaw-7412	67	41	in	in	ADP
taxlaw-7412	67	42	international	international	ADJ
taxlaw-7412	67	43	taxation	taxation	NOUN
taxlaw-7412	67	44	,	,	PUNCT
taxlaw-7412	67	45	26	26	NUM
taxlaw-7412	67	46	brook	brook	NOUN
taxlaw-7412	67	47	.	.	PUNCT
taxlaw-7412	68	1	j.	j.	PROPN
taxlaw-7412	68	2	int’l	int’l	PROPN
taxlaw-7412	68	3	l.	l.	PROPN
taxlaw-7412	68	4	1335	1335	NUM
taxlaw-7412	68	5	(	(	PUNCT
taxlaw-7412	68	6	2001	2001	NUM
taxlaw-7412	68	7	)	)	PUNCT
taxlaw-7412	69	1	[	[	X
taxlaw-7412	69	2	hereinafter	hereinafter	NOUN
taxlaw-7412	69	3	musgrave	musgrave	PROPN
taxlaw-7412	69	4	,	,	PUNCT
taxlaw-7412	69	5	sovereignty	sovereignty	NOUN
taxlaw-7412	69	6	]	]	PUNCT
taxlaw-7412	69	7	;	;	PUNCT
taxlaw-7412	69	8	peggy	peggy	PROPN
taxlaw-7412	69	9	b.	b.	PROPN
taxlaw-7412	69	10	musgrave	musgrave	PROPN
taxlaw-7412	69	11	,	,	PUNCT
taxlaw-7412	69	12	taxing	tax	VERB
taxlaw-7412	69	13	international	international	ADJ
taxlaw-7412	69	14	income	income	NOUN
taxlaw-7412	69	15	:	:	PUNCT
taxlaw-7412	69	16	further	further	ADJ
taxlaw-7412	69	17	thoughts	thought	NOUN
taxlaw-7412	69	18	,	,	PUNCT
taxlaw-7412	69	19	26	26	NUM
taxlaw-7412	69	20	brook	brook	NOUN
taxlaw-7412	69	21	.	.	PUNCT
taxlaw-7412	70	1	j.	j.	PROPN
taxlaw-7412	70	2	int’l	int’l	PROPN
taxlaw-7412	70	3	l.	l.	PROPN
taxlaw-7412	70	4	1477	1477	NUM
taxlaw-7412	70	5	(	(	PUNCT
taxlaw-7412	70	6	2001	2001	NUM
taxlaw-7412	70	7	)	)	PUNCT
taxlaw-7412	71	1	[	[	X
taxlaw-7412	71	2	hereinafter	hereinafter	NOUN
taxlaw-7412	71	3	musgrave	musgrave	PROPN
taxlaw-7412	71	4	,	,	PUNCT
taxlaw-7412	71	5	taxing	tax	VERB
taxlaw-7412	71	6	]	]	PUNCT
taxlaw-7412	71	7	;	;	PUNCT
taxlaw-7412	71	8	peggy	peggy	PROPN
taxlaw-7412	71	9	b.	b.	PROPN
taxlaw-7412	71	10	musgrave	musgrave	PROPN
taxlaw-7412	71	11	,	,	PUNCT
taxlaw-7412	71	12	combining	combine	VERB
taxlaw-7412	71	13	fiscal	fiscal	ADJ
taxlaw-7412	71	14	sovereignty	sovereignty	NOUN
taxlaw-7412	71	15	and	and	CCONJ
taxlaw-7412	71	16	coordination	coordination	NOUN
taxlaw-7412	71	17	:	:	PUNCT
taxlaw-7412	71	18	national	national	ADJ
taxlaw-7412	71	19	taxation	taxation	NOUN
taxlaw-7412	71	20	in	in	ADP
taxlaw-7412	71	21	a	a	DET
taxlaw-7412	71	22	globalizing	globalize	VERB
taxlaw-7412	71	23	world	world	NOUN
taxlaw-7412	71	24	,	,	PUNCT
taxlaw-7412	71	25	in	in	ADP
taxlaw-7412	71	26	the	the	DET
taxlaw-7412	71	27	new	new	ADJ
taxlaw-7412	71	28	public	public	ADJ
taxlaw-7412	71	29	finance	finance	NOUN
taxlaw-7412	71	30	:	:	PUNCT
taxlaw-7412	71	31	responding	respond	VERB
taxlaw-7412	71	32	to	to	ADP
taxlaw-7412	71	33	global	global	ADJ
taxlaw-7412	71	34	challenges	challenge	NOUN
taxlaw-7412	71	35	167	167	NUM
taxlaw-7412	71	36	(	(	PUNCT
taxlaw-7412	71	37	inge	inge	PROPN
taxlaw-7412	71	38	kaul	kaul	PROPN
taxlaw-7412	71	39	&	&	CCONJ
taxlaw-7412	71	40	pedro	pedro	PROPN
taxlaw-7412	71	41	conceiçāo	conceiçāo	PROPN
taxlaw-7412	71	42	eds	eds	PROPN
taxlaw-7412	71	43	.	.	PROPN
taxlaw-7412	71	44	,	,	PUNCT
taxlaw-7412	71	45	2006	2006	NUM
taxlaw-7412	71	46	)	)	PUNCT
taxlaw-7412	72	1	[	[	X
taxlaw-7412	72	2	hereinafter	hereinafter	NOUN
taxlaw-7412	72	3	musgrave	musgrave	PROPN
taxlaw-7412	72	4	,	,	PUNCT
taxlaw-7412	72	5	combining	combine	VERB
taxlaw-7412	72	6	]	]	PUNCT
taxlaw-7412	72	7	.	.	PUNCT
taxlaw-7412	73	1	although	although	SCONJ
taxlaw-7412	73	2	the	the	DET
taxlaw-7412	73	3	term	term	NOUN
taxlaw-7412	73	4	“	"	PUNCT
taxlaw-7412	73	5	inter	inter	ADJ
taxlaw-7412	73	6	-	-	ADJ
taxlaw-7412	73	7	nation	nation	ADJ
taxlaw-7412	73	8	equity	equity	NOUN
taxlaw-7412	73	9	”	"	PUNCT
taxlaw-7412	73	10	remains	remain	VERB
taxlaw-7412	73	11	popular	popular	ADJ
taxlaw-7412	73	12	in	in	ADP
taxlaw-7412	73	13	the	the	DET
taxlaw-7412	73	14	tax	tax	NOUN
taxlaw-7412	73	15	literature	literature	NOUN
taxlaw-7412	73	16	,	,	PUNCT
taxlaw-7412	73	17	musgrave	musgrave	PROPN
taxlaw-7412	73	18	shifted	shift	VERB
taxlaw-7412	73	19	to	to	ADP
taxlaw-7412	73	20	“	"	PUNCT
taxlaw-7412	73	21	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	73	22	equity	equity	NOUN
taxlaw-7412	73	23	”	"	PUNCT
taxlaw-7412	73	24	in	in	ADP
taxlaw-7412	73	25	her	her	PRON
taxlaw-7412	73	26	later	later	ADJ
taxlaw-7412	73	27	work	work	NOUN
taxlaw-7412	73	28	.	.	PUNCT
taxlaw-7412	74	1	because	because	SCONJ
taxlaw-7412	74	2	“	"	PUNCT
taxlaw-7412	74	3	jurisdiction	jurisdiction	NOUN
taxlaw-7412	74	4	”	"	PUNCT
taxlaw-7412	74	5	and	and	CCONJ
taxlaw-7412	74	6	“	"	PUNCT
taxlaw-7412	74	7	nation	nation	NOUN
taxlaw-7412	74	8	”	"	PUNCT
taxlaw-7412	74	9	are	be	AUX
taxlaw-7412	74	10	not	not	PART
taxlaw-7412	74	11	precise	precise	ADJ
taxlaw-7412	74	12	substitutes	substitute	NOUN
taxlaw-7412	74	13	,	,	PUNCT
taxlaw-7412	74	14	and	and	CCONJ
taxlaw-7412	74	15	the	the	DET
taxlaw-7412	74	16	international	international	ADJ
taxlaw-7412	74	17	allocation	allocation	NOUN
taxlaw-7412	74	18	of	of	ADP
taxlaw-7412	74	19	taxing	tax	VERB
taxlaw-7412	74	20	rights	right	NOUN
taxlaw-7412	74	21	takes	take	VERB
taxlaw-7412	74	22	jurisdictions	jurisdiction	NOUN
taxlaw-7412	74	23	as	as	SCONJ
taxlaw-7412	74	24	the	the	DET
taxlaw-7412	74	25	relevant	relevant	ADJ
taxlaw-7412	74	26	political	political	ADJ
taxlaw-7412	74	27	unit	unit	NOUN
taxlaw-7412	74	28	,	,	PUNCT
taxlaw-7412	74	29	“	"	PUNCT
taxlaw-7412	74	30	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	74	31	equity	equity	NOUN
taxlaw-7412	74	32	”	"	PUNCT
taxlaw-7412	74	33	seems	seem	VERB
taxlaw-7412	74	34	conceptually	conceptually	ADV
taxlaw-7412	74	35	more	more	ADV
taxlaw-7412	74	36	accurate	accurate	ADJ
taxlaw-7412	74	37	.	.	PUNCT
taxlaw-7412	75	1	10	10	NUM
taxlaw-7412	75	2	brooks	brook	NOUN
taxlaw-7412	75	3	,	,	PUNCT
taxlaw-7412	75	4	supra	supra	PROPN
taxlaw-7412	75	5	note	note	NOUN
taxlaw-7412	75	6	5	5	NUM
taxlaw-7412	75	7	,	,	PUNCT
taxlaw-7412	75	8	at	at	ADP
taxlaw-7412	75	9	477	477	NUM
taxlaw-7412	75	10	.	.	PUNCT
taxlaw-7412	76	1	for	for	ADP
taxlaw-7412	76	2	a	a	DET
taxlaw-7412	76	3	review	review	NOUN
taxlaw-7412	76	4	of	of	ADP
taxlaw-7412	76	5	the	the	DET
taxlaw-7412	76	6	relevance	relevance	NOUN
taxlaw-7412	76	7	of	of	ADP
taxlaw-7412	76	8	peggy	peggy	PROPN
taxlaw-7412	76	9	musgrave	musgrave	PROPN
taxlaw-7412	76	10	’s	’s	PART
taxlaw-7412	76	11	work	work	NOUN
taxlaw-7412	76	12	in	in	ADP
taxlaw-7412	76	13	current	current	ADJ
taxlaw-7412	76	14	tax	tax	NOUN
taxlaw-7412	76	15	policy	policy	NOUN
taxlaw-7412	76	16	discussions	discussion	NOUN
taxlaw-7412	76	17	,	,	PUNCT
taxlaw-7412	76	18	see	see	VERB
taxlaw-7412	76	19	allison	allison	PROPN
taxlaw-7412	76	20	christians	christians	PROPN
taxlaw-7412	76	21	,	,	PUNCT
taxlaw-7412	76	22	digital	digital	ADJ
taxlaw-7412	76	23	services	service	NOUN
taxlaw-7412	76	24	taxes	taxis	NOUN
taxlaw-7412	76	25	and	and	CCONJ
taxlaw-7412	76	26	internation	internation	NOUN
taxlaw-7412	76	27	equity	equity	NOUN
taxlaw-7412	76	28	:	:	PUNCT
taxlaw-7412	76	29	a	a	DET
taxlaw-7412	76	30	tribute	tribute	NOUN
taxlaw-7412	76	31	to	to	ADP
taxlaw-7412	76	32	peggy	peggy	PROPN
taxlaw-7412	76	33	musgrave	musgrave	PROPN
taxlaw-7412	76	34	,	,	PUNCT
taxlaw-7412	76	35	95	95	NUM
taxlaw-7412	76	36	tax	tax	NOUN
taxlaw-7412	76	37	notes	note	NOUN
taxlaw-7412	76	38	int’l	int’l	PRON
taxlaw-7412	76	39	589	589	NUM
taxlaw-7412	76	40	(	(	PUNCT
taxlaw-7412	76	41	aug	aug	PROPN
taxlaw-7412	76	42	.	.	PROPN
taxlaw-7412	76	43	12	12	NUM
taxlaw-7412	76	44	,	,	PUNCT
taxlaw-7412	76	45	2019	2019	NUM
taxlaw-7412	76	46	)	)	PUNCT
taxlaw-7412	76	47	.	.	PUNCT
taxlaw-7412	77	1	11	11	NUM
taxlaw-7412	77	2	otto	otto	PROPN
taxlaw-7412	77	3	h.	h.	PROPN
taxlaw-7412	77	4	jacobs	jacobs	PROPN
taxlaw-7412	77	5	,	,	PUNCT
taxlaw-7412	77	6	christoph	christoph	PROPN
taxlaw-7412	77	7	spendgel	spendgel	PROPN
taxlaw-7412	77	8	&	&	CCONJ
taxlaw-7412	77	9	anne	anne	PROPN
taxlaw-7412	77	10	schäfer	schäfer	PROPN
taxlaw-7412	77	11	,	,	PUNCT
taxlaw-7412	77	12	ict	ict	NOUN
taxlaw-7412	77	13	and	and	CCONJ
taxlaw-7412	77	14	profit	profit	NOUN
taxlaw-7412	77	15	allocation	allocation	NOUN
taxlaw-7412	77	16	within	within	ADP
taxlaw-7412	77	17	multinational	multinational	ADJ
taxlaw-7412	77	18	groups	group	NOUN
taxlaw-7412	77	19	,	,	PUNCT
taxlaw-7412	77	20	32	32	NUM
taxlaw-7412	77	21	intertax	intertax	NOUN
taxlaw-7412	77	22	268	268	NUM
taxlaw-7412	77	23	(	(	PUNCT
taxlaw-7412	77	24	2004	2004	NUM
taxlaw-7412	77	25	)	)	PUNCT
taxlaw-7412	77	26	.	.	PUNCT
taxlaw-7412	78	1	12	12	NUM
taxlaw-7412	78	2	wei	wei	PROPN
taxlaw-7412	78	3	cui	cui	PROPN
taxlaw-7412	78	4	&	&	CCONJ
taxlaw-7412	78	5	nigar	nigar	PROPN
taxlaw-7412	78	6	hashimzade	hashimzade	PROPN
taxlaw-7412	78	7	,	,	PUNCT
taxlaw-7412	78	8	the	the	DET
taxlaw-7412	78	9	digital	digital	ADJ
taxlaw-7412	78	10	services	service	NOUN
taxlaw-7412	78	11	tax	tax	NOUN
taxlaw-7412	78	12	as	as	ADP
taxlaw-7412	78	13	a	a	DET
taxlaw-7412	78	14	tax	tax	NOUN
taxlaw-7412	78	15	on	on	ADP
taxlaw-7412	78	16	location	location	NOUN
taxlaw-7412	78	17	-	-	PUNCT
taxlaw-7412	78	18	specific	specific	ADJ
taxlaw-7412	78	19	rent	rent	NOUN
taxlaw-7412	78	20	(	(	PUNCT
taxlaw-7412	78	21	cesifo	cesifo	PROPN
taxlaw-7412	78	22	,	,	PUNCT
taxlaw-7412	78	23	working	working	NOUN
taxlaw-7412	78	24	paper	paper	NOUN
taxlaw-7412	78	25	no	no	NOUN
taxlaw-7412	78	26	.	.	PROPN
taxlaw-7412	78	27	7737	7737	NUM
taxlaw-7412	78	28	,	,	PUNCT
taxlaw-7412	78	29	2019	2019	NUM
taxlaw-7412	78	30	)	)	PUNCT
taxlaw-7412	78	31	.	.	PUNCT
taxlaw-7412	79	1	but	but	CCONJ
taxlaw-7412	79	2	see	see	VERB
taxlaw-7412	79	3	daniel	daniel	PROPN
taxlaw-7412	79	4	shaviro	shaviro	PROPN
taxlaw-7412	79	5	,	,	PUNCT
taxlaw-7412	79	6	digital	digital	ADJ
taxlaw-7412	79	7	services	service	NOUN
taxlaw-7412	79	8	taxes	taxis	NOUN
taxlaw-7412	79	9	and	and	CCONJ
taxlaw-7412	79	10	the	the	DET
taxlaw-7412	79	11	broader	broad	ADJ
taxlaw-7412	79	12	shift	shift	NOUN
taxlaw-7412	79	13	from	from	ADP
taxlaw-7412	79	14	determining	determine	VERB
taxlaw-7412	79	15	the	the	DET
taxlaw-7412	79	16	source	source	NOUN
taxlaw-7412	79	17	of	of	ADP
taxlaw-7412	79	18	income	income	NOUN
taxlaw-7412	79	19	to	to	ADP
taxlaw-7412	79	20	taxing	tax	VERB
taxlaw-7412	79	21	location	location	NOUN
taxlaw-7412	79	22	-	-	PUNCT
taxlaw-7412	79	23	specific	specific	ADJ
taxlaw-7412	79	24	rents	rent	NOUN
taxlaw-7412	79	25	(	(	PUNCT
taxlaw-7412	79	26	nyu	nyu	PROPN
taxlaw-7412	79	27	law	law	NOUN
taxlaw-7412	79	28	and	and	CCONJ
taxlaw-7412	79	29	economics	economic	NOUN
taxlaw-7412	79	30	,	,	PUNCT
taxlaw-7412	79	31	working	work	VERB
taxlaw-7412	79	32	paper	paper	NOUN
taxlaw-7412	79	33	no	no	INTJ
taxlaw-7412	79	34	.	.	PROPN
taxlaw-7412	79	35	19	19	NUM
taxlaw-7412	79	36	-	-	SYM
taxlaw-7412	79	37	36	36	NUM
taxlaw-7412	79	38	,	,	PUNCT
taxlaw-7412	79	39	2019	2019	NUM
taxlaw-7412	79	40	)	)	PUNCT
taxlaw-7412	80	1	(	(	PUNCT
taxlaw-7412	80	2	although	although	SCONJ
taxlaw-7412	80	3	supporting	support	VERB
taxlaw-7412	80	4	a	a	DET
taxlaw-7412	80	5	digital	digital	ADJ
taxlaw-7412	80	6	services	service	NOUN
taxlaw-7412	80	7	tax	tax	NOUN
taxlaw-7412	80	8	,	,	PUNCT
taxlaw-7412	80	9	arguing	argue	VERB
taxlaw-7412	80	10	that	that	SCONJ
taxlaw-7412	80	11	inter	inter	ADJ
taxlaw-7412	80	12	-	-	ADJ
taxlaw-7412	80	13	nation	nation	ADJ
taxlaw-7412	80	14	equity	equity	NOUN
taxlaw-7412	80	15	does	do	AUX
taxlaw-7412	80	16	not	not	PART
taxlaw-7412	80	17	have	have	VERB
taxlaw-7412	80	18	much	much	ADJ
taxlaw-7412	80	19	relevance	relevance	NOUN
taxlaw-7412	80	20	to	to	ADP
taxlaw-7412	80	21	the	the	DET
taxlaw-7412	80	22	discussion	discussion	NOUN
taxlaw-7412	80	23	)	)	PUNCT
taxlaw-7412	80	24	.	.	PUNCT
taxlaw-7412	81	1	13	13	NUM
taxlaw-7412	81	2	rifat	rifat	PROPN
taxlaw-7412	81	3	azam	azam	PROPN
taxlaw-7412	81	4	,	,	PUNCT
taxlaw-7412	81	5	global	global	ADJ
taxlaw-7412	81	6	taxation	taxation	NOUN
taxlaw-7412	81	7	of	of	ADP
taxlaw-7412	81	8	cross	cross	ADJ
taxlaw-7412	81	9	-	-	ADJ
taxlaw-7412	81	10	border	border	ADJ
taxlaw-7412	81	11	e	e	PROPN
taxlaw-7412	81	12	-	-	NOUN
taxlaw-7412	81	13	commerce	commerce	NOUN
taxlaw-7412	81	14	income	income	NOUN
taxlaw-7412	81	15	,	,	PUNCT
taxlaw-7412	81	16	31	31	NUM
taxlaw-7412	81	17	va	va	NOUN
taxlaw-7412	81	18	.	.	PUNCT
taxlaw-7412	81	19	tax	tax	PROPN
taxlaw-7412	81	20	rev	rev	PROPN
taxlaw-7412	81	21	.	.	PROPN
taxlaw-7412	82	1	639	639	NUM
taxlaw-7412	82	2	(	(	PUNCT
taxlaw-7412	82	3	2012	2012	NUM
taxlaw-7412	82	4	)	)	PUNCT
taxlaw-7412	82	5	.	.	PUNCT
taxlaw-7412	83	1	14	14	NUM
taxlaw-7412	83	2	oecd	oecd	PROPN
taxlaw-7412	83	3	/	/	SYM
taxlaw-7412	83	4	g20	g20	NOUN
taxlaw-7412	83	5	base	base	NOUN
taxlaw-7412	83	6	erosion	erosion	NOUN
taxlaw-7412	83	7	and	and	CCONJ
taxlaw-7412	83	8	profit	profit	NOUN
taxlaw-7412	83	9	shifting	shifting	NOUN
taxlaw-7412	83	10	project	project	NOUN
taxlaw-7412	83	11	,	,	PUNCT
taxlaw-7412	83	12	oecd	oecd	PROPN
taxlaw-7412	83	13	,	,	PUNCT
taxlaw-7412	83	14	addressing	address	VERB
taxlaw-7412	83	15	the	the	DET
taxlaw-7412	83	16	tax	tax	NOUN
taxlaw-7412	83	17	challenges	challenge	NOUN
taxlaw-7412	83	18	of	of	ADP
taxlaw-7412	83	19	the	the	DET
taxlaw-7412	83	20	digital	digital	ADJ
taxlaw-7412	83	21	economy	economy	NOUN
taxlaw-7412	83	22	,	,	PUNCT
taxlaw-7412	83	23	action	action	NOUN
taxlaw-7412	83	24	1	1	NUM
taxlaw-7412	83	25	2015	2015	NUM
taxlaw-7412	83	26	final	final	ADJ
taxlaw-7412	83	27	report	report	NOUN
taxlaw-7412	83	28	(	(	PUNCT
taxlaw-7412	83	29	2015	2015	NUM
taxlaw-7412	83	30	)	)	PUNCT
taxlaw-7412	83	31	.	.	PUNCT
taxlaw-7412	84	1	15	15	NUM
taxlaw-7412	84	2	oladiwura	oladiwura	NOUN
taxlaw-7412	84	3	ayeyemi	ayeyemi	PRON
taxlaw-7412	84	4	eyitayo	eyitayo	ADJ
taxlaw-7412	84	5	-	-	PUNCT
taxlaw-7412	84	6	oyesode	oyesode	ADJ
taxlaw-7412	84	7	,	,	PUNCT
taxlaw-7412	84	8	source	source	NOUN
taxlaw-7412	84	9	-	-	PUNCT
taxlaw-7412	84	10	based	base	VERB
taxlaw-7412	84	11	taxing	tax	VERB
taxlaw-7412	84	12	rights	right	NOUN
taxlaw-7412	84	13	from	from	ADP
taxlaw-7412	84	14	the	the	DET
taxlaw-7412	84	15	oecd	oecd	PROPN
taxlaw-7412	84	16	to	to	ADP
taxlaw-7412	84	17	the	the	DET
taxlaw-7412	84	18	un	un	PROPN
taxlaw-7412	84	19	model	model	PROPN
taxlaw-7412	84	20	conventions	convention	NOUN
taxlaw-7412	84	21	:	:	PUNCT
taxlaw-7412	84	22	unavailing	unavaile	VERB
taxlaw-7412	84	23	efforts	effort	NOUN
taxlaw-7412	84	24	and	and	CCONJ
taxlaw-7412	84	25	an	an	DET
taxlaw-7412	84	26	argument	argument	NOUN
taxlaw-7412	84	27	for	for	ADP
taxlaw-7412	84	28	reform	reform	NOUN
taxlaw-7412	84	29	,	,	PUNCT
taxlaw-7412	84	30	13	13	NUM
taxlaw-7412	84	31	l.	l.	PROPN
taxlaw-7412	84	32	&	&	CCONJ
taxlaw-7412	84	33	dev	dev	PROPN
taxlaw-7412	84	34	.	.	PUNCT
taxlaw-7412	85	1	rev	rev	PROPN
taxlaw-7412	85	2	.	.	PROPN
taxlaw-7412	85	3	193	193	NUM
taxlaw-7412	85	4	(	(	PUNCT
taxlaw-7412	85	5	2020	2020	NUM
taxlaw-7412	85	6	)	)	PUNCT
taxlaw-7412	85	7	.	.	PUNCT
taxlaw-7412	86	1	16	16	NUM
taxlaw-7412	86	2	joel	joel	PROPN
taxlaw-7412	86	3	p.	p.	PROPN
taxlaw-7412	86	4	trachtman	trachtman	NOUN
taxlaw-7412	86	5	,	,	PUNCT
taxlaw-7412	86	6	international	international	ADJ
taxlaw-7412	86	7	regulatory	regulatory	ADJ
taxlaw-7412	86	8	competition	competition	NOUN
taxlaw-7412	86	9	,	,	PUNCT
taxlaw-7412	86	10	externalization	externalization	NOUN
taxlaw-7412	86	11	,	,	PUNCT
taxlaw-7412	86	12	and	and	CCONJ
taxlaw-7412	86	13	jurisdiction	jurisdiction	NOUN
taxlaw-7412	86	14	,	,	PUNCT
taxlaw-7412	86	15	34	34	NUM
taxlaw-7412	86	16	harv	harv	NOUN
taxlaw-7412	86	17	.	.	PUNCT
taxlaw-7412	87	1	int’l	int’l	PRON
taxlaw-7412	87	2	l.j	l.j	PROPN
taxlaw-7412	87	3	.	.	PROPN
taxlaw-7412	87	4	47	47	NUM
taxlaw-7412	87	5	,	,	PUNCT
taxlaw-7412	87	6	73	73	NUM
taxlaw-7412	87	7	(	(	PUNCT
taxlaw-7412	87	8	1993	1993	NUM
taxlaw-7412	87	9	)	)	PUNCT
taxlaw-7412	87	10	.	.	PUNCT
taxlaw-7412	88	1	17	17	NUM
taxlaw-7412	88	2	justus	justus	PROPN
taxlaw-7412	88	3	eisenbeiss	eisenbeiss	PROPN
taxlaw-7412	88	4	,	,	PUNCT
taxlaw-7412	88	5	beps	bep	VERB
taxlaw-7412	88	6	action	action	NOUN
taxlaw-7412	88	7	7	7	NUM
taxlaw-7412	88	8	:	:	PUNCT
taxlaw-7412	88	9	evaluation	evaluation	NOUN
taxlaw-7412	88	10	of	of	ADP
taxlaw-7412	88	11	the	the	DET
taxlaw-7412	88	12	agency	agency	NOUN
taxlaw-7412	88	13	permanent	permanent	ADJ
taxlaw-7412	88	14	establishment	establishment	NOUN
taxlaw-7412	88	15	,	,	PUNCT
taxlaw-7412	88	16	44	44	NUM
taxlaw-7412	88	17	intertax	intertax	NOUN
taxlaw-7412	88	18	481	481	NUM
taxlaw-7412	88	19	,	,	PUNCT
taxlaw-7412	88	20	496	496	NUM
taxlaw-7412	88	21	(	(	PUNCT
taxlaw-7412	88	22	2016	2016	NUM
taxlaw-7412	88	23	)	)	PUNCT
taxlaw-7412	88	24	.	.	PUNCT
taxlaw-7412	89	1	18	18	NUM
taxlaw-7412	89	2	jan	jan	PROPN
taxlaw-7412	89	3	szczepański	szczepański	PROPN
taxlaw-7412	89	4	,	,	PUNCT
taxlaw-7412	89	5	personal	personal	ADJ
taxlaw-7412	89	6	genuine	genuine	ADJ
taxlaw-7412	89	7	links	link	NOUN
taxlaw-7412	89	8	under	under	ADP
taxlaw-7412	89	9	domestic	domestic	ADJ
taxlaw-7412	89	10	inheritance	inheritance	NOUN
taxlaw-7412	89	11	tax	tax	NOUN
taxlaw-7412	89	12	rules	rule	NOUN
taxlaw-7412	89	13	in	in	ADP
taxlaw-7412	89	14	the	the	DET
taxlaw-7412	89	15	light	light	NOUN
taxlaw-7412	89	16	of	of	ADP
taxlaw-7412	89	17	international	international	ADJ
taxlaw-7412	89	18	and	and	CCONJ
taxlaw-7412	89	19	european	european	ADJ
taxlaw-7412	89	20	standards	standard	NOUN
taxlaw-7412	89	21	,	,	PUNCT
taxlaw-7412	89	22	43	43	NUM
taxlaw-7412	89	23	intertax	intertax	NOUN
taxlaw-7412	89	24	595	595	NUM
taxlaw-7412	89	25	,	,	PUNCT
taxlaw-7412	89	26	604	604	NUM
taxlaw-7412	89	27	(	(	PUNCT
taxlaw-7412	89	28	2015	2015	NUM
taxlaw-7412	89	29	)	)	PUNCT
taxlaw-7412	89	30	.	.	PUNCT
taxlaw-7412	90	1	62	62	NUM
taxlaw-7412	90	2	columbia	columbia	PROPN
taxlaw-7412	90	3	journal	journal	PROPN
taxlaw-7412	90	4	of	of	ADP
taxlaw-7412	90	5	tax	tax	NOUN
taxlaw-7412	90	6	law	law	NOUN
taxlaw-7412	90	7	[	[	X
taxlaw-7412	90	8	vol	vol	NOUN
taxlaw-7412	90	9	.	.	PUNCT
taxlaw-7412	91	1	12:58	12:58	NUM
taxlaw-7412	91	2	obligations	obligation	NOUN
taxlaw-7412	91	3	to	to	PART
taxlaw-7412	91	4	proportionally	proportionally	ADV
taxlaw-7412	91	5	allocate	allocate	VERB
taxlaw-7412	91	6	personal	personal	ADJ
taxlaw-7412	91	7	tax	tax	NOUN
taxlaw-7412	91	8	benefits	benefit	NOUN
taxlaw-7412	91	9	among	among	ADP
taxlaw-7412	91	10	eu	eu	PROPN
taxlaw-7412	91	11	member	member	NOUN
taxlaw-7412	91	12	states,19	states,19	PROPN
taxlaw-7412	91	13	and	and	CCONJ
taxlaw-7412	91	14	for	for	ADP
taxlaw-7412	91	15	the	the	DET
taxlaw-7412	91	16	discussion	discussion	NOUN
taxlaw-7412	91	17	of	of	ADP
taxlaw-7412	91	18	tax	tax	NOUN
taxlaw-7412	91	19	information	information	NOUN
taxlaw-7412	91	20	exchange	exchange	NOUN
taxlaw-7412	91	21	standards.20	standards.20	PROPN
taxlaw-7412	91	22	perhaps	perhaps	ADV
taxlaw-7412	91	23	the	the	DET
taxlaw-7412	91	24	most	most	ADV
taxlaw-7412	91	25	remarkable	remarkable	ADJ
taxlaw-7412	91	26	feature	feature	NOUN
taxlaw-7412	91	27	of	of	ADP
taxlaw-7412	91	28	inter	inter	ADJ
taxlaw-7412	91	29	-	-	ADJ
taxlaw-7412	91	30	nation	nation	ADJ
taxlaw-7412	91	31	equity	equity	NOUN
taxlaw-7412	91	32	is	be	AUX
taxlaw-7412	91	33	that	that	SCONJ
taxlaw-7412	91	34	regardless	regardless	ADV
taxlaw-7412	91	35	of	of	ADP
taxlaw-7412	91	36	the	the	DET
taxlaw-7412	91	37	disparities	disparity	NOUN
taxlaw-7412	91	38	in	in	ADP
taxlaw-7412	91	39	how	how	SCONJ
taxlaw-7412	91	40	the	the	DET
taxlaw-7412	91	41	concept	concept	NOUN
taxlaw-7412	91	42	is	be	AUX
taxlaw-7412	91	43	understood,21	understood,21	ADJ
taxlaw-7412	91	44	there	there	PRON
taxlaw-7412	91	45	does	do	AUX
taxlaw-7412	91	46	not	not	PART
taxlaw-7412	91	47	seem	seem	VERB
taxlaw-7412	91	48	to	to	PART
taxlaw-7412	91	49	be	be	AUX
taxlaw-7412	91	50	any	any	DET
taxlaw-7412	91	51	disagreement	disagreement	NOUN
taxlaw-7412	91	52	about	about	ADP
taxlaw-7412	91	53	its	its	PRON
taxlaw-7412	91	54	primacy	primacy	NOUN
taxlaw-7412	91	55	as	as	ADP
taxlaw-7412	91	56	a	a	DET
taxlaw-7412	91	57	normative	normative	ADJ
taxlaw-7412	91	58	directive	directive	NOUN
taxlaw-7412	91	59	for	for	ADP
taxlaw-7412	91	60	how	how	SCONJ
taxlaw-7412	91	61	to	to	PART
taxlaw-7412	91	62	allocate	allocate	VERB
taxlaw-7412	91	63	rights	right	NOUN
taxlaw-7412	91	64	between	between	ADP
taxlaw-7412	91	65	jurisdictions.22	jurisdictions.22	NOUN
taxlaw-7412	91	66	considering	consider	VERB
taxlaw-7412	91	67	the	the	DET
taxlaw-7412	91	68	nearly	nearly	ADV
taxlaw-7412	91	69	universal	universal	ADJ
taxlaw-7412	91	70	acceptance	acceptance	NOUN
taxlaw-7412	91	71	of	of	ADP
taxlaw-7412	91	72	inter	inter	ADJ
taxlaw-7412	91	73	-	-	ADJ
taxlaw-7412	91	74	nation	nation	ADJ
taxlaw-7412	91	75	equity	equity	NOUN
taxlaw-7412	91	76	in	in	ADP
taxlaw-7412	91	77	the	the	DET
taxlaw-7412	91	78	realm	realm	NOUN
taxlaw-7412	91	79	of	of	ADP
taxlaw-7412	91	80	international	international	ADJ
taxlaw-7412	91	81	tax	tax	NOUN
taxlaw-7412	91	82	policy	policy	NOUN
taxlaw-7412	91	83	,	,	PUNCT
taxlaw-7412	91	84	the	the	DET
taxlaw-7412	91	85	lack	lack	NOUN
taxlaw-7412	91	86	of	of	ADP
taxlaw-7412	91	87	a	a	DET
taxlaw-7412	91	88	robust	robust	ADJ
taxlaw-7412	91	89	effort	effort	NOUN
taxlaw-7412	91	90	in	in	ADP
taxlaw-7412	91	91	the	the	DET
taxlaw-7412	91	92	literature	literature	NOUN
taxlaw-7412	91	93	to	to	PART
taxlaw-7412	91	94	provide	provide	VERB
taxlaw-7412	91	95	a	a	DET
taxlaw-7412	91	96	comprehensive	comprehensive	ADJ
taxlaw-7412	91	97	examination	examination	NOUN
taxlaw-7412	91	98	of	of	ADP
taxlaw-7412	91	99	its	its	PRON
taxlaw-7412	91	100	conceptual	conceptual	ADJ
taxlaw-7412	91	101	content	content	NOUN
taxlaw-7412	91	102	and	and	CCONJ
taxlaw-7412	91	103	normative	normative	ADJ
taxlaw-7412	91	104	underpinnings	underpinning	NOUN
taxlaw-7412	91	105	is	be	AUX
taxlaw-7412	91	106	somewhat	somewhat	ADV
taxlaw-7412	91	107	surprising.23	surprising.23	ADP
taxlaw-7412	91	108	the	the	DET
taxlaw-7412	91	109	following	follow	VERB
taxlaw-7412	91	110	section	section	NOUN
taxlaw-7412	91	111	will	will	AUX
taxlaw-7412	91	112	discuss	discuss	VERB
taxlaw-7412	91	113	a	a	DET
taxlaw-7412	91	114	few	few	ADJ
taxlaw-7412	91	115	conceptions	conception	NOUN
taxlaw-7412	91	116	of	of	ADP
taxlaw-7412	91	117	internation	internation	NOUN
taxlaw-7412	91	118	equity	equity	NOUN
taxlaw-7412	91	119	put	put	VERB
taxlaw-7412	91	120	forth	forth	ADP
taxlaw-7412	91	121	in	in	ADP
taxlaw-7412	91	122	the	the	DET
taxlaw-7412	91	123	literature	literature	NOUN
taxlaw-7412	91	124	and	and	CCONJ
taxlaw-7412	91	125	then	then	ADV
taxlaw-7412	91	126	propose	propose	VERB
taxlaw-7412	91	127	a	a	DET
taxlaw-7412	91	128	more	more	ADV
taxlaw-7412	91	129	comprehensive	comprehensive	ADJ
taxlaw-7412	91	130	understanding	understanding	NOUN
taxlaw-7412	91	131	based	base	VERB
taxlaw-7412	91	132	on	on	ADP
taxlaw-7412	91	133	peggy	peggy	PROPN
taxlaw-7412	91	134	musgrave	musgrave	PROPN
taxlaw-7412	91	135	’s	’s	PART
taxlaw-7412	91	136	own	own	ADJ
taxlaw-7412	91	137	development	development	NOUN
taxlaw-7412	91	138	of	of	ADP
taxlaw-7412	91	139	the	the	DET
taxlaw-7412	91	140	concept	concept	NOUN
taxlaw-7412	91	141	.	.	PUNCT
taxlaw-7412	92	1	b.	b.	NOUN
taxlaw-7412	92	2	competing	compete	VERB
taxlaw-7412	92	3	conceptions	conception	NOUN
taxlaw-7412	92	4	of	of	ADP
taxlaw-7412	92	5	an	an	DET
taxlaw-7412	92	6	uncontested	uncontested	ADJ
taxlaw-7412	92	7	concept	concept	NOUN
taxlaw-7412	92	8	the	the	DET
taxlaw-7412	92	9	absence	absence	NOUN
taxlaw-7412	92	10	of	of	ADP
taxlaw-7412	92	11	extended	extended	ADJ
taxlaw-7412	92	12	analyses	analysis	NOUN
taxlaw-7412	92	13	of	of	ADP
taxlaw-7412	92	14	inter	inter	ADJ
taxlaw-7412	92	15	-	-	ADJ
taxlaw-7412	92	16	nation	nation	ADJ
taxlaw-7412	92	17	equity	equity	NOUN
taxlaw-7412	92	18	did	do	AUX
taxlaw-7412	92	19	not	not	PART
taxlaw-7412	92	20	bar	bar	VERB
taxlaw-7412	92	21	commentators	commentator	NOUN
taxlaw-7412	92	22	from	from	ADP
taxlaw-7412	92	23	employing	employ	VERB
taxlaw-7412	92	24	it	it	PRON
taxlaw-7412	92	25	in	in	ADP
taxlaw-7412	92	26	ways	way	NOUN
taxlaw-7412	92	27	that	that	PRON
taxlaw-7412	92	28	denote	denote	VERB
taxlaw-7412	92	29	different	different	ADJ
taxlaw-7412	92	30	and	and	CCONJ
taxlaw-7412	92	31	sometimes	sometimes	ADV
taxlaw-7412	92	32	contradictory	contradictory	ADJ
taxlaw-7412	92	33	conceptions	conception	NOUN
taxlaw-7412	92	34	of	of	ADP
taxlaw-7412	92	35	the	the	DET
taxlaw-7412	92	36	idea	idea	NOUN
taxlaw-7412	92	37	.	.	PUNCT
taxlaw-7412	93	1	probably	probably	ADV
taxlaw-7412	93	2	the	the	DET
taxlaw-7412	93	3	most	most	ADV
taxlaw-7412	93	4	common	common	ADJ
taxlaw-7412	93	5	approach	approach	NOUN
taxlaw-7412	93	6	to	to	ADP
taxlaw-7412	93	7	understanding	understand	VERB
taxlaw-7412	93	8	inter	inter	ADJ
taxlaw-7412	93	9	-	-	ADJ
taxlaw-7412	93	10	nation	nation	ADJ
taxlaw-7412	93	11	equity	equity	NOUN
taxlaw-7412	93	12	is	be	AUX
taxlaw-7412	93	13	to	to	PART
taxlaw-7412	93	14	view	view	VERB
taxlaw-7412	93	15	it	it	PRON
taxlaw-7412	93	16	as	as	ADP
taxlaw-7412	93	17	a	a	DET
taxlaw-7412	93	18	substitute	substitute	NOUN
taxlaw-7412	93	19	for	for	ADP
taxlaw-7412	93	20	a	a	DET
taxlaw-7412	93	21	general	general	ADJ
taxlaw-7412	93	22	notion	notion	NOUN
taxlaw-7412	93	23	of	of	ADP
taxlaw-7412	93	24	fairness	fairness	NOUN
taxlaw-7412	93	25	in	in	ADP
taxlaw-7412	93	26	how	how	SCONJ
taxlaw-7412	93	27	tax	tax	NOUN
taxlaw-7412	93	28	revenues	revenue	NOUN
taxlaw-7412	93	29	are	be	AUX
taxlaw-7412	93	30	shared	share	VERB
taxlaw-7412	93	31	among	among	ADP
taxlaw-7412	93	32	states	state	NOUN
taxlaw-7412	93	33	.	.	PUNCT
taxlaw-7412	94	1	in	in	ADP
taxlaw-7412	94	2	this	this	DET
taxlaw-7412	94	3	sense	sense	NOUN
taxlaw-7412	94	4	,	,	PUNCT
taxlaw-7412	94	5	inter	inter	ADJ
taxlaw-7412	94	6	-	-	ADJ
taxlaw-7412	94	7	nation	nation	ADJ
taxlaw-7412	94	8	equity	equity	NOUN
taxlaw-7412	94	9	is	be	AUX
taxlaw-7412	94	10	employed	employ	VERB
taxlaw-7412	94	11	to	to	PART
taxlaw-7412	94	12	provide	provide	VERB
taxlaw-7412	94	13	certain	certain	ADJ
taxlaw-7412	94	14	normative	normative	ADJ
taxlaw-7412	94	15	legitimacy	legitimacy	NOUN
taxlaw-7412	94	16	to	to	ADP
taxlaw-7412	94	17	the	the	DET
taxlaw-7412	94	18	author	author	NOUN
taxlaw-7412	94	19	’s	’s	PART
taxlaw-7412	94	20	main	main	ADJ
taxlaw-7412	94	21	claim	claim	NOUN
taxlaw-7412	94	22	but	but	CCONJ
taxlaw-7412	94	23	with	with	ADP
taxlaw-7412	94	24	no	no	DET
taxlaw-7412	94	25	further	further	ADJ
taxlaw-7412	94	26	elaboration	elaboration	NOUN
taxlaw-7412	94	27	on	on	ADP
taxlaw-7412	94	28	what	what	PRON
taxlaw-7412	94	29	it	it	PRON
taxlaw-7412	94	30	might	might	AUX
taxlaw-7412	94	31	mean	mean	VERB
taxlaw-7412	94	32	as	as	ADP
taxlaw-7412	94	33	a	a	DET
taxlaw-7412	94	34	normative	normative	ADJ
taxlaw-7412	94	35	guide.24	guide.24	NUM
taxlaw-7412	94	36	19	19	NUM
taxlaw-7412	94	37	ruth	ruth	PROPN
taxlaw-7412	94	38	mason	mason	PROPN
taxlaw-7412	94	39	,	,	PUNCT
taxlaw-7412	94	40	tax	tax	NOUN
taxlaw-7412	94	41	expenditures	expenditure	NOUN
taxlaw-7412	94	42	and	and	CCONJ
taxlaw-7412	94	43	global	global	ADJ
taxlaw-7412	94	44	labor	labor	NOUN
taxlaw-7412	94	45	mobility	mobility	NOUN
taxlaw-7412	94	46	,	,	PUNCT
taxlaw-7412	94	47	84	84	NUM
taxlaw-7412	94	48	n.y.u	n.y.u	NOUN
taxlaw-7412	94	49	.	.	PUNCT
taxlaw-7412	95	1	l.	l.	PROPN
taxlaw-7412	95	2	rev	rev	PROPN
taxlaw-7412	95	3	.	.	PROPN
taxlaw-7412	95	4	1540	1540	NUM
taxlaw-7412	95	5	,	,	PUNCT
taxlaw-7412	95	6	1593	1593	NUM
taxlaw-7412	95	7	-	-	SYM
taxlaw-7412	95	8	99	99	NUM
taxlaw-7412	95	9	(	(	PUNCT
taxlaw-7412	95	10	2009	2009	NUM
taxlaw-7412	95	11	)	)	PUNCT
taxlaw-7412	95	12	.	.	PUNCT
taxlaw-7412	96	1	20	20	NUM
taxlaw-7412	96	2	christopher	christopher	NOUN
taxlaw-7412	96	3	rose	rise	VERB
taxlaw-7412	96	4	,	,	PUNCT
taxlaw-7412	96	5	exchange	exchange	NOUN
taxlaw-7412	96	6	of	of	ADP
taxlaw-7412	96	7	tax	tax	NOUN
taxlaw-7412	96	8	information	information	NOUN
taxlaw-7412	96	9	:	:	PUNCT
taxlaw-7412	96	10	neutrality	neutrality	NOUN
taxlaw-7412	96	11	and	and	CCONJ
taxlaw-7412	96	12	inter	inter	ADJ
taxlaw-7412	96	13	-	-	ADJ
taxlaw-7412	96	14	nation	nation	ADJ
taxlaw-7412	96	15	equity	equity	NOUN
taxlaw-7412	96	16	(	(	PUNCT
taxlaw-7412	96	17	2007	2007	NUM
taxlaw-7412	96	18	)	)	PUNCT
taxlaw-7412	96	19	(	(	PUNCT
taxlaw-7412	96	20	unpublished	unpublished	ADJ
taxlaw-7412	96	21	ph.d	ph.d	PROPN
taxlaw-7412	96	22	.	.	PUNCT
taxlaw-7412	97	1	thesis	thesis	NOUN
taxlaw-7412	97	2	,	,	PUNCT
taxlaw-7412	97	3	university	university	NOUN
taxlaw-7412	97	4	of	of	ADP
taxlaw-7412	97	5	oxford	oxford	PROPN
taxlaw-7412	97	6	)	)	PUNCT
taxlaw-7412	97	7	(	(	PUNCT
taxlaw-7412	97	8	on	on	ADP
taxlaw-7412	97	9	file	file	NOUN
taxlaw-7412	97	10	with	with	ADP
taxlaw-7412	97	11	author	author	NOUN
taxlaw-7412	97	12	)	)	PUNCT
taxlaw-7412	97	13	.	.	PUNCT
taxlaw-7412	98	1	21	21	NUM
taxlaw-7412	98	2	for	for	ADP
taxlaw-7412	98	3	additional	additional	ADJ
taxlaw-7412	98	4	examples	example	NOUN
taxlaw-7412	98	5	of	of	ADP
taxlaw-7412	98	6	how	how	SCONJ
taxlaw-7412	98	7	inter	inter	ADJ
taxlaw-7412	98	8	-	-	ADJ
taxlaw-7412	98	9	nation	nation	ADJ
taxlaw-7412	98	10	equity	equity	NOUN
taxlaw-7412	98	11	has	have	AUX
taxlaw-7412	98	12	been	be	AUX
taxlaw-7412	98	13	used	use	VERB
taxlaw-7412	98	14	(	(	PUNCT
taxlaw-7412	98	15	and	and	CCONJ
taxlaw-7412	98	16	misused	misuse	VERB
taxlaw-7412	98	17	)	)	PUNCT
taxlaw-7412	98	18	in	in	ADP
taxlaw-7412	98	19	the	the	DET
taxlaw-7412	98	20	literature	literature	NOUN
taxlaw-7412	98	21	besides	besides	SCONJ
taxlaw-7412	98	22	the	the	DET
taxlaw-7412	98	23	ones	one	NOUN
taxlaw-7412	98	24	listed	list	VERB
taxlaw-7412	98	25	above	above	ADV
taxlaw-7412	98	26	,	,	PUNCT
taxlaw-7412	98	27	see	see	VERB
taxlaw-7412	98	28	brooks	brooks	PROPN
taxlaw-7412	98	29	,	,	PUNCT
taxlaw-7412	98	30	supra	supra	PROPN
taxlaw-7412	98	31	note	note	NOUN
taxlaw-7412	98	32	5	5	NUM
taxlaw-7412	98	33	,	,	PUNCT
taxlaw-7412	98	34	at	at	ADP
taxlaw-7412	98	35	489–90	489–90	NUM
taxlaw-7412	98	36	.	.	PUNCT
taxlaw-7412	99	1	22	22	NUM
taxlaw-7412	99	2	some	some	PRON
taxlaw-7412	99	3	may	may	AUX
taxlaw-7412	99	4	argue	argue	VERB
taxlaw-7412	99	5	that	that	SCONJ
taxlaw-7412	99	6	inter	inter	ADJ
taxlaw-7412	99	7	-	-	ADJ
taxlaw-7412	99	8	nation	nation	ADJ
taxlaw-7412	99	9	equity	equity	NOUN
taxlaw-7412	99	10	is	be	AUX
taxlaw-7412	99	11	insufficient	insufficient	ADJ
taxlaw-7412	99	12	as	as	ADP
taxlaw-7412	99	13	the	the	DET
taxlaw-7412	99	14	sole	sole	ADJ
taxlaw-7412	99	15	guide	guide	NOUN
taxlaw-7412	99	16	for	for	ADP
taxlaw-7412	99	17	allocating	allocate	VERB
taxlaw-7412	99	18	taxing	tax	VERB
taxlaw-7412	99	19	rights	right	NOUN
taxlaw-7412	99	20	but	but	CCONJ
taxlaw-7412	99	21	still	still	ADV
taxlaw-7412	99	22	do	do	AUX
taxlaw-7412	99	23	not	not	PART
taxlaw-7412	99	24	disagree	disagree	VERB
taxlaw-7412	99	25	that	that	SCONJ
taxlaw-7412	99	26	it	it	PRON
taxlaw-7412	99	27	deserves	deserve	VERB
taxlaw-7412	99	28	consideration	consideration	NOUN
taxlaw-7412	99	29	as	as	ADP
taxlaw-7412	99	30	a	a	DET
taxlaw-7412	99	31	factor	factor	NOUN
taxlaw-7412	99	32	.	.	PUNCT
taxlaw-7412	100	1	see	see	VERB
taxlaw-7412	100	2	musgrave	musgrave	PROPN
taxlaw-7412	100	3	&	&	CCONJ
taxlaw-7412	100	4	musgrave	musgrave	PROPN
taxlaw-7412	100	5	,	,	PUNCT
taxlaw-7412	100	6	supra	supra	PROPN
taxlaw-7412	100	7	note	note	NOUN
taxlaw-7412	100	8	3	3	NUM
taxlaw-7412	100	9	and	and	CCONJ
taxlaw-7412	100	10	accompanying	accompany	VERB
taxlaw-7412	100	11	text	text	NOUN
taxlaw-7412	100	12	.	.	PUNCT
taxlaw-7412	101	1	23	23	NUM
taxlaw-7412	101	2	see	see	VERB
taxlaw-7412	101	3	kaufman	kaufman	PROPN
taxlaw-7412	101	4	,	,	PUNCT
taxlaw-7412	101	5	supra	supra	PROPN
taxlaw-7412	101	6	note	note	PROPN
taxlaw-7412	101	7	7	7	NUM
taxlaw-7412	101	8	,	,	PUNCT
taxlaw-7412	101	9	at	at	ADP
taxlaw-7412	101	10	203	203	NUM
taxlaw-7412	101	11	(	(	PUNCT
taxlaw-7412	101	12	arguing	argue	VERB
taxlaw-7412	101	13	that	that	SCONJ
taxlaw-7412	101	14	a	a	DET
taxlaw-7412	101	15	conception	conception	NOUN
taxlaw-7412	101	16	of	of	ADP
taxlaw-7412	101	17	inter	inter	ADJ
taxlaw-7412	101	18	-	-	ADJ
taxlaw-7412	101	19	nation	nation	ADJ
taxlaw-7412	101	20	equity	equity	NOUN
taxlaw-7412	101	21	deserves	deserve	VERB
taxlaw-7412	101	22	greater	great	ADJ
taxlaw-7412	101	23	attention	attention	NOUN
taxlaw-7412	101	24	than	than	SCONJ
taxlaw-7412	101	25	it	it	PRON
taxlaw-7412	101	26	has	have	AUX
taxlaw-7412	101	27	received	receive	VERB
taxlaw-7412	101	28	)	)	PUNCT
taxlaw-7412	101	29	;	;	PUNCT
taxlaw-7412	101	30	diane	diane	NOUN
taxlaw-7412	101	31	ring	ring	NOUN
taxlaw-7412	101	32	,	,	PUNCT
taxlaw-7412	101	33	democracy	democracy	NOUN
taxlaw-7412	101	34	,	,	PUNCT
taxlaw-7412	101	35	sovereignty	sovereignty	NOUN
taxlaw-7412	101	36	and	and	CCONJ
taxlaw-7412	101	37	tax	tax	NOUN
taxlaw-7412	101	38	competition	competition	NOUN
taxlaw-7412	101	39	:	:	PUNCT
taxlaw-7412	101	40	the	the	DET
taxlaw-7412	101	41	role	role	NOUN
taxlaw-7412	101	42	of	of	ADP
taxlaw-7412	101	43	tax	tax	NOUN
taxlaw-7412	101	44	sovereignty	sovereignty	NOUN
taxlaw-7412	101	45	in	in	ADP
taxlaw-7412	101	46	shaping	shape	VERB
taxlaw-7412	101	47	tax	tax	NOUN
taxlaw-7412	101	48	cooperation	cooperation	NOUN
taxlaw-7412	101	49	,	,	PUNCT
taxlaw-7412	101	50	9	9	NUM
taxlaw-7412	101	51	fla	fla	NOUN
taxlaw-7412	101	52	.	.	PUNCT
taxlaw-7412	102	1	tax	tax	PROPN
taxlaw-7412	102	2	rev	rev	PROPN
taxlaw-7412	102	3	.	.	PROPN
taxlaw-7412	102	4	555	555	NUM
taxlaw-7412	102	5	,	,	PUNCT
taxlaw-7412	102	6	583	583	NUM
taxlaw-7412	102	7	(	(	PUNCT
taxlaw-7412	102	8	2009	2009	NUM
taxlaw-7412	102	9	)	)	PUNCT
taxlaw-7412	102	10	(	(	PUNCT
taxlaw-7412	102	11	“	"	PUNCT
taxlaw-7412	102	12	[	[	X
taxlaw-7412	102	13	f]irm	f]irm	ADJ
taxlaw-7412	102	14	foundations	foundation	NOUN
taxlaw-7412	102	15	for	for	ADP
taxlaw-7412	102	16	a	a	DET
taxlaw-7412	102	17	generally	generally	ADV
taxlaw-7412	102	18	accepted	accept	VERB
taxlaw-7412	102	19	vision	vision	NOUN
taxlaw-7412	102	20	of	of	ADP
taxlaw-7412	102	21	inter	inter	ADJ
taxlaw-7412	102	22	-	-	ADJ
taxlaw-7412	102	23	nation	nation	ADJ
taxlaw-7412	102	24	equity	equity	NOUN
taxlaw-7412	102	25	have	have	AUX
taxlaw-7412	102	26	yet	yet	ADV
taxlaw-7412	102	27	to	to	PART
taxlaw-7412	102	28	be	be	AUX
taxlaw-7412	102	29	established	establish	VERB
taxlaw-7412	102	30	.	.	PUNCT
taxlaw-7412	102	31	.	.	PUNCT
taxlaw-7412	102	32	.	.	PUNCT
taxlaw-7412	102	33	”	"	PUNCT
taxlaw-7412	102	34	)	)	PUNCT
taxlaw-7412	102	35	;	;	PUNCT
taxlaw-7412	102	36	miranda	miranda	PROPN
taxlaw-7412	102	37	stewart	stewart	PROPN
taxlaw-7412	102	38	&	&	CCONJ
taxlaw-7412	102	39	yariv	yariv	PROPN
taxlaw-7412	102	40	brauner	brauner	NOUN
taxlaw-7412	102	41	,	,	PUNCT
taxlaw-7412	102	42	introduction	introduction	NOUN
taxlaw-7412	102	43	:	:	PUNCT
taxlaw-7412	102	44	tax	tax	NOUN
taxlaw-7412	102	45	,	,	PUNCT
taxlaw-7412	102	46	law	law	NOUN
taxlaw-7412	102	47	and	and	CCONJ
taxlaw-7412	102	48	development	development	NOUN
taxlaw-7412	102	49	,	,	PUNCT
taxlaw-7412	102	50	in	in	ADP
taxlaw-7412	102	51	tax	tax	NOUN
taxlaw-7412	102	52	law	law	NOUN
taxlaw-7412	102	53	and	and	CCONJ
taxlaw-7412	102	54	development	development	NOUN
taxlaw-7412	102	55	3	3	NUM
taxlaw-7412	102	56	,	,	PUNCT
taxlaw-7412	102	57	18	18	NUM
taxlaw-7412	102	58	(	(	PUNCT
taxlaw-7412	102	59	miranda	miranda	PROPN
taxlaw-7412	102	60	stewart	stewart	PROPN
taxlaw-7412	102	61	&	&	CCONJ
taxlaw-7412	102	62	yariv	yariv	PROPN
taxlaw-7412	102	63	brauner	brauner	VERB
taxlaw-7412	102	64	eds	eds	PROPN
taxlaw-7412	102	65	.	.	PROPN
taxlaw-7412	102	66	,	,	PUNCT
taxlaw-7412	102	67	2013	2013	NUM
taxlaw-7412	102	68	)	)	PUNCT
taxlaw-7412	103	1	(	(	PUNCT
taxlaw-7412	103	2	“	"	PUNCT
taxlaw-7412	103	3	[	[	X
taxlaw-7412	103	4	a]lthough	a]lthough	SCONJ
taxlaw-7412	103	5	some	some	PRON
taxlaw-7412	103	6	have	have	AUX
taxlaw-7412	103	7	engaged	engage	VERB
taxlaw-7412	103	8	with	with	ADP
taxlaw-7412	103	9	the	the	DET
taxlaw-7412	103	10	concept	concept	NOUN
taxlaw-7412	103	11	of	of	ADP
taxlaw-7412	103	12	internation	internation	NOUN
taxlaw-7412	103	13	equity	equity	NOUN
taxlaw-7412	103	14	,	,	PUNCT
taxlaw-7412	103	15	it	it	PRON
taxlaw-7412	103	16	has	have	AUX
taxlaw-7412	103	17	remained	remain	VERB
taxlaw-7412	103	18	rather	rather	ADV
taxlaw-7412	103	19	thin	thin	ADJ
taxlaw-7412	103	20	and	and	CCONJ
taxlaw-7412	103	21	has	have	AUX
taxlaw-7412	103	22	not	not	PART
taxlaw-7412	103	23	been	be	AUX
taxlaw-7412	103	24	particularly	particularly	ADV
taxlaw-7412	103	25	tractable	tractable	ADJ
taxlaw-7412	103	26	to	to	ADP
taxlaw-7412	103	27	substantive	substantive	ADJ
taxlaw-7412	103	28	analysis	analysis	NOUN
taxlaw-7412	103	29	.	.	PUNCT
taxlaw-7412	103	30	”	"	PUNCT
taxlaw-7412	103	31	)	)	PUNCT
taxlaw-7412	103	32	.	.	PUNCT
taxlaw-7412	104	1	besides	besides	SCONJ
taxlaw-7412	104	2	the	the	DET
taxlaw-7412	104	3	work	work	NOUN
taxlaw-7412	104	4	of	of	ADP
taxlaw-7412	104	5	the	the	DET
taxlaw-7412	104	6	musgraves	musgrave	NOUN
taxlaw-7412	104	7	,	,	PUNCT
taxlaw-7412	104	8	rare	rare	ADJ
taxlaw-7412	104	9	exceptions	exception	NOUN
taxlaw-7412	104	10	include	include	VERB
taxlaw-7412	104	11	kaufman	kaufman	PROPN
taxlaw-7412	104	12	,	,	PUNCT
taxlaw-7412	104	13	supra	supra	PROPN
taxlaw-7412	104	14	note	note	PROPN
taxlaw-7412	104	15	7	7	NUM
taxlaw-7412	104	16	;	;	PUNCT
taxlaw-7412	104	17	brooks	brooks	PROPN
taxlaw-7412	104	18	,	,	PUNCT
taxlaw-7412	104	19	supra	supra	PROPN
taxlaw-7412	104	20	note	note	PROPN
taxlaw-7412	104	21	5	5	NUM
taxlaw-7412	104	22	;	;	PUNCT
taxlaw-7412	104	23	jinyan	jinyan	PROPN
taxlaw-7412	104	24	li	li	PROPN
taxlaw-7412	104	25	,	,	PUNCT
taxlaw-7412	104	26	improving	improve	VERB
taxlaw-7412	104	27	inter	inter	ADJ
taxlaw-7412	104	28	-	-	ADJ
taxlaw-7412	104	29	nation	nation	ADJ
taxlaw-7412	104	30	equity	equity	NOUN
taxlaw-7412	104	31	through	through	ADP
taxlaw-7412	104	32	territorial	territorial	ADJ
taxlaw-7412	104	33	taxation	taxation	NOUN
taxlaw-7412	104	34	and	and	CCONJ
taxlaw-7412	104	35	tax	tax	NOUN
taxlaw-7412	104	36	sparing	sparing	NOUN
taxlaw-7412	104	37	,	,	PUNCT
taxlaw-7412	104	38	in	in	ADP
taxlaw-7412	104	39	globalization	globalization	NOUN
taxlaw-7412	104	40	and	and	CCONJ
taxlaw-7412	104	41	its	its	PRON
taxlaw-7412	104	42	tax	tax	NOUN
taxlaw-7412	104	43	discontents	discontent	NOUN
taxlaw-7412	104	44	tax	tax	NOUN
taxlaw-7412	104	45	policy	policy	NOUN
taxlaw-7412	104	46	and	and	CCONJ
taxlaw-7412	104	47	international	international	ADJ
taxlaw-7412	104	48	investments	investment	NOUN
taxlaw-7412	104	49	117	117	NUM
taxlaw-7412	104	50	(	(	PUNCT
taxlaw-7412	104	51	arthur	arthur	PROPN
taxlaw-7412	104	52	j.	j.	PROPN
taxlaw-7412	104	53	cockfield	cockfield	PROPN
taxlaw-7412	104	54	ed	ed	PROPN
taxlaw-7412	104	55	.	.	PROPN
taxlaw-7412	104	56	,	,	PUNCT
taxlaw-7412	104	57	2010	2010	NUM
taxlaw-7412	104	58	)	)	PUNCT
taxlaw-7412	104	59	;	;	PUNCT
taxlaw-7412	104	60	anthony	anthony	PROPN
taxlaw-7412	104	61	c.	c.	PROPN
taxlaw-7412	104	62	infanti	infanti	PROPN
taxlaw-7412	104	63	,	,	PUNCT
taxlaw-7412	104	64	internation	internation	NOUN
taxlaw-7412	104	65	equity	equity	NOUN
taxlaw-7412	104	66	and	and	CCONJ
taxlaw-7412	104	67	human	human	ADJ
taxlaw-7412	104	68	development	development	NOUN
taxlaw-7412	104	69	,	,	PUNCT
taxlaw-7412	104	70	in	in	ADP
taxlaw-7412	104	71	tax	tax	NOUN
taxlaw-7412	104	72	law	law	NOUN
taxlaw-7412	104	73	and	and	CCONJ
taxlaw-7412	104	74	development	development	NOUN
taxlaw-7412	104	75	209	209	NUM
taxlaw-7412	104	76	(	(	PUNCT
taxlaw-7412	104	77	miranda	miranda	PROPN
taxlaw-7412	104	78	stewart	stewart	PROPN
taxlaw-7412	104	79	&	&	CCONJ
taxlaw-7412	104	80	yariv	yariv	PROPN
taxlaw-7412	104	81	brauner	brauner	VERB
taxlaw-7412	104	82	eds	eds	PROPN
taxlaw-7412	104	83	.	.	PROPN
taxlaw-7412	104	84	,	,	PUNCT
taxlaw-7412	104	85	2013	2013	NUM
taxlaw-7412	104	86	)	)	PUNCT
taxlaw-7412	104	87	.	.	PUNCT
taxlaw-7412	105	1	24	24	NUM
taxlaw-7412	105	2	some	some	PRON
taxlaw-7412	105	3	of	of	ADP
taxlaw-7412	105	4	the	the	DET
taxlaw-7412	105	5	recent	recent	ADJ
taxlaw-7412	105	6	literature	literature	NOUN
taxlaw-7412	105	7	includes	include	VERB
taxlaw-7412	105	8	,	,	PUNCT
taxlaw-7412	105	9	carlo	carlo	PROPN
taxlaw-7412	105	10	garbarino	garbarino	PROPN
taxlaw-7412	105	11	,	,	PUNCT
taxlaw-7412	105	12	inter	inter	ADJ
taxlaw-7412	105	13	-	-	ADJ
taxlaw-7412	105	14	country	country	ADJ
taxlaw-7412	105	15	equity	equity	NOUN
taxlaw-7412	105	16	and	and	CCONJ
taxlaw-7412	105	17	intra	intra	ADJ
taxlaw-7412	105	18	-	-	ADJ
taxlaw-7412	105	19	group	group	NOUN
taxlaw-7412	105	20	transactions	transaction	NOUN
taxlaw-7412	105	21	at	at	ADP
taxlaw-7412	105	22	eu	eu	PROPN
taxlaw-7412	105	23	level	level	NOUN
taxlaw-7412	105	24	:	:	PUNCT
taxlaw-7412	105	25	an	an	DET
taxlaw-7412	105	26	analysis	analysis	NOUN
taxlaw-7412	105	27	of	of	ADP
taxlaw-7412	105	28	the	the	DET
taxlaw-7412	105	29	ccctb	ccctb	NOUN
taxlaw-7412	105	30	proposal	proposal	NOUN
taxlaw-7412	105	31	and	and	CCONJ
taxlaw-7412	105	32	ecj	ecj	PROPN
taxlaw-7412	105	33	tax	tax	NOUN
taxlaw-7412	105	34	cases	case	NOUN
taxlaw-7412	105	35	,	,	PUNCT
taxlaw-7412	105	36	21	21	NUM
taxlaw-7412	105	37	e.c	e.c	PROPN
taxlaw-7412	105	38	.	.	PROPN
taxlaw-7412	105	39	tax	tax	PROPN
taxlaw-7412	105	40	rev	rev	PROPN
taxlaw-7412	105	41	.	.	PROPN
taxlaw-7412	105	42	248	248	NUM
taxlaw-7412	105	43	(	(	PUNCT
taxlaw-7412	105	44	2012	2012	NUM
taxlaw-7412	105	45	)	)	PUNCT
taxlaw-7412	105	46	;	;	PUNCT
taxlaw-7412	105	47	reinout	reinout	PROPN
taxlaw-7412	105	48	de	de	PROPN
taxlaw-7412	105	49	boer	boer	PROPN
taxlaw-7412	105	50	&	&	CCONJ
taxlaw-7412	105	51	otto	otto	PROPN
taxlaw-7412	105	52	marres	marres	PROPN
taxlaw-7412	105	53	,	,	PUNCT
taxlaw-7412	105	54	beps	bep	VERB
taxlaw-7412	105	55	action	action	NOUN
taxlaw-7412	105	56	2	2	NUM
taxlaw-7412	105	57	:	:	PUNCT
taxlaw-7412	105	58	neutralizing	neutralize	VERB
taxlaw-7412	105	59	the	the	DET
taxlaw-7412	105	60	effects	effect	NOUN
taxlaw-7412	105	61	on	on	ADP
taxlaw-7412	105	62	hybrid	hybrid	ADJ
taxlaw-7412	105	63	mismatch	mismatch	NOUN
taxlaw-7412	105	64	arrangements	arrangement	NOUN
taxlaw-7412	105	65	,	,	PUNCT
taxlaw-7412	105	66	43	43	NUM
taxlaw-7412	105	67	intertax	intertax	NOUN
taxlaw-7412	105	68	14	14	NUM
taxlaw-7412	105	69	(	(	PUNCT
taxlaw-7412	105	70	2015	2015	NUM
taxlaw-7412	105	71	)	)	PUNCT
taxlaw-7412	105	72	;	;	PUNCT
taxlaw-7412	105	73	jan	jan	PROPN
taxlaw-7412	105	74	szczepański	szczepański	PROPN
taxlaw-7412	105	75	,	,	PUNCT
taxlaw-7412	105	76	personal	personal	ADJ
taxlaw-7412	105	77	genuine	genuine	ADJ
taxlaw-7412	105	78	links	link	NOUN
taxlaw-7412	105	79	under	under	ADP
taxlaw-7412	105	80	domestic	domestic	ADJ
taxlaw-7412	105	81	inheritance	inheritance	NOUN
taxlaw-7412	105	82	tax	tax	NOUN
taxlaw-7412	105	83	rules	rule	NOUN
taxlaw-7412	105	84	in	in	ADP
taxlaw-7412	105	85	the	the	DET
taxlaw-7412	105	86	light	light	NOUN
taxlaw-7412	105	87	of	of	ADP
taxlaw-7412	105	88	international	international	ADJ
taxlaw-7412	105	89	and	and	CCONJ
taxlaw-7412	105	90	european	european	ADJ
taxlaw-7412	105	91	standards	standard	NOUN
taxlaw-7412	105	92	,	,	PUNCT
taxlaw-7412	105	93	43	43	NUM
taxlaw-7412	105	94	intertax	intertax	NOUN
taxlaw-7412	105	95	595	595	NUM
taxlaw-7412	105	96	(	(	PUNCT
taxlaw-7412	105	97	2015	2015	NUM
taxlaw-7412	105	98	)	)	PUNCT
taxlaw-7412	105	99	;	;	PUNCT
taxlaw-7412	105	100	bastiaan	bastiaan	PROPN
taxlaw-7412	105	101	starink	starink	PROPN
taxlaw-7412	105	102	,	,	PUNCT
taxlaw-7412	105	103	source	source	NOUN
taxlaw-7412	105	104	versus	versus	ADP
taxlaw-7412	105	105	residence	residence	NOUN
taxlaw-7412	105	106	state	state	NOUN
taxlaw-7412	105	107	taxation	taxation	NOUN
taxlaw-7412	105	108	of	of	ADP
taxlaw-7412	105	109	cross	cross	ADJ
taxlaw-7412	105	110	-	-	ADJ
taxlaw-7412	105	111	border	border	ADJ
taxlaw-7412	105	112	pension	pension	NOUN
taxlaw-7412	105	113	payments	payment	NOUN
taxlaw-7412	105	114	:	:	PUNCT
taxlaw-7412	105	115	trouble	trouble	NOUN
taxlaw-7412	105	116	shared	share	VERB
taxlaw-7412	105	117	is	be	AUX
taxlaw-7412	105	118	trouble	trouble	NOUN
taxlaw-7412	105	119	halved	halve	VERB
taxlaw-7412	105	120	,	,	PUNCT
taxlaw-7412	105	121	44	44	NUM
taxlaw-7412	105	122	intertax	intertax	NOUN
taxlaw-7412	105	123	6	6	NUM
taxlaw-7412	105	124	(	(	PUNCT
taxlaw-7412	105	125	2016	2016	NUM
taxlaw-7412	105	126	)	)	PUNCT
taxlaw-7412	105	127	;	;	PUNCT
taxlaw-7412	106	1	bruno	bruno	PROPN
taxlaw-7412	106	2	peeters	peeter	NOUN
taxlaw-7412	106	3	&	&	CCONJ
taxlaw-7412	106	4	herwig	herwig	PROPN
taxlaw-7412	106	5	verschueren	verschueren	PROPN
taxlaw-7412	106	6	,	,	PUNCT
taxlaw-7412	106	7	the	the	DET
taxlaw-7412	106	8	impact	impact	NOUN
taxlaw-7412	106	9	of	of	ADP
taxlaw-7412	106	10	european	european	PROPN
taxlaw-7412	106	11	union	union	PROPN
taxlaw-7412	106	12	law	law	NOUN
taxlaw-7412	106	13	on	on	ADP
taxlaw-7412	106	14	the	the	DET
taxlaw-7412	106	15	interaction	interaction	NOUN
taxlaw-7412	106	16	of	of	ADP
taxlaw-7412	106	17	members	member	NOUN
taxlaw-7412	106	18	states	state	NOUN
taxlaw-7412	106	19	’	'	PUNCT
taxlaw-7412	106	20	sovereign	sovereign	ADJ
taxlaw-7412	106	21	powers	power	NOUN
taxlaw-7412	106	22	in	in	ADP
taxlaw-7412	106	23	the	the	DET
taxlaw-7412	106	24	policy	policy	NOUN
taxlaw-7412	106	25	fields	field	NOUN
taxlaw-7412	106	26	of	of	ADP
taxlaw-7412	106	27	social	social	ADJ
taxlaw-7412	106	28	protection	protection	NOUN
taxlaw-7412	106	29	and	and	CCONJ
taxlaw-7412	106	30	personal	personal	ADJ
taxlaw-7412	106	31	income	income	NOUN
taxlaw-7412	106	32	tax	tax	NOUN
taxlaw-7412	106	33	benefits	benefit	NOUN
taxlaw-7412	106	34	,	,	PUNCT
taxlaw-7412	106	35	25	25	NUM
taxlaw-7412	106	36	e.c	e.c	PROPN
taxlaw-7412	106	37	.	.	PROPN
taxlaw-7412	106	38	tax	tax	PROPN
taxlaw-7412	106	39	rev	rev	PROPN
taxlaw-7412	106	40	.	.	PROPN
taxlaw-7412	106	41	262	262	NUM
taxlaw-7412	106	42	(	(	PUNCT
taxlaw-7412	106	43	2016	2016	NUM
taxlaw-7412	106	44	)	)	PUNCT
taxlaw-7412	106	45	;	;	PUNCT
taxlaw-7412	106	46	wolfgang	wolfgang	PROPN
taxlaw-7412	106	47	schön	schön	PROPN
taxlaw-7412	106	48	,	,	PUNCT
taxlaw-7412	106	49	one	one	NUM
taxlaw-7412	106	50	answer	answer	NOUN
taxlaw-7412	106	51	to	to	ADP
taxlaw-7412	106	52	why	why	SCONJ
taxlaw-7412	106	53	and	and	CCONJ
taxlaw-7412	106	54	how	how	SCONJ
taxlaw-7412	106	55	to	to	PART
taxlaw-7412	106	56	tax	tax	VERB
taxlaw-7412	106	57	the	the	DET
taxlaw-7412	106	58	digitalized	digitalized	ADJ
taxlaw-7412	106	59	economy	economy	NOUN
taxlaw-7412	106	60	,	,	PUNCT
taxlaw-7412	106	61	47	47	NUM
taxlaw-7412	106	62	intertax	intertax	ADJ
taxlaw-7412	106	63	1003	1003	NUM
taxlaw-7412	106	64	(	(	PUNCT
taxlaw-7412	106	65	2019	2019	NUM
taxlaw-7412	106	66	)	)	PUNCT
taxlaw-7412	106	67	;	;	PUNCT
taxlaw-7412	106	68	johannes	johannes	PROPN
taxlaw-7412	106	69	becker	becker	PROPN
taxlaw-7412	106	70	&	&	CCONJ
taxlaw-7412	106	71	joachim	joachim	PROPN
taxlaw-7412	106	72	englisch	englisch	PROPN
taxlaw-7412	106	73	,	,	PUNCT
taxlaw-7412	106	74	taxing	tax	VERB
taxlaw-7412	106	75	where	where	SCONJ
taxlaw-7412	106	76	value	value	NOUN
taxlaw-7412	106	77	is	be	AUX
taxlaw-7412	106	78	created	create	VERB
taxlaw-7412	106	79	:	:	PUNCT
taxlaw-7412	106	80	what	what	PRON
taxlaw-7412	106	81	’s	’	VERB
taxlaw-7412	106	82	‘	'	PUNCT
taxlaw-7412	106	83	user	user	NOUN
taxlaw-7412	106	84	involvement	involvement	NOUN
taxlaw-7412	106	85	’	'	PUNCT
taxlaw-7412	106	86	got	get	VERB
taxlaw-7412	106	87	to	to	PART
taxlaw-7412	106	88	do	do	VERB
taxlaw-7412	106	89	with	with	ADP
taxlaw-7412	106	90	it	it	PRON
taxlaw-7412	106	91	?	?	PUNCT
taxlaw-7412	106	92	,	,	PUNCT
taxlaw-7412	106	93	47	47	NUM
taxlaw-7412	106	94	intertax	intertax	NOUN
taxlaw-7412	106	95	161	161	NUM
taxlaw-7412	106	96	(	(	PUNCT
taxlaw-7412	106	97	2019	2019	NUM
taxlaw-7412	106	98	)	)	PUNCT
taxlaw-7412	106	99	.	.	PUNCT
taxlaw-7412	107	1	2020	2020	NUM
taxlaw-7412	107	2	]	]	PUNCT
taxlaw-7412	107	3	inter	inter	ADJ
taxlaw-7412	107	4	-	-	ADJ
taxlaw-7412	107	5	nation	nation	ADJ
taxlaw-7412	107	6	equity	equity	NOUN
taxlaw-7412	107	7	revisited	revisit	VERB
taxlaw-7412	107	8	63	63	NUM
taxlaw-7412	107	9	a	a	DET
taxlaw-7412	107	10	second	second	ADJ
taxlaw-7412	107	11	recurring	recur	VERB
taxlaw-7412	107	12	conception	conception	NOUN
taxlaw-7412	107	13	of	of	ADP
taxlaw-7412	107	14	inter	inter	ADJ
taxlaw-7412	107	15	-	-	ADJ
taxlaw-7412	107	16	nation	nation	ADJ
taxlaw-7412	107	17	equity	equity	NOUN
taxlaw-7412	107	18	is	be	AUX
taxlaw-7412	107	19	to	to	PART
taxlaw-7412	107	20	understand	understand	VERB
taxlaw-7412	107	21	it	it	PRON
taxlaw-7412	107	22	as	as	ADP
taxlaw-7412	107	23	the	the	DET
taxlaw-7412	107	24	normative	normative	ADJ
taxlaw-7412	107	25	basis	basis	NOUN
taxlaw-7412	107	26	for	for	ADP
taxlaw-7412	107	27	taxation	taxation	NOUN
taxlaw-7412	107	28	at	at	ADP
taxlaw-7412	107	29	source.25	source.25	NOUN
taxlaw-7412	107	30	however	however	ADV
taxlaw-7412	107	31	,	,	PUNCT
taxlaw-7412	107	32	views	view	NOUN
taxlaw-7412	107	33	differ	differ	VERB
taxlaw-7412	107	34	on	on	ADP
taxlaw-7412	107	35	the	the	DET
taxlaw-7412	107	36	extent	extent	NOUN
taxlaw-7412	107	37	to	to	PART
taxlaw-7412	107	38	which	which	PRON
taxlaw-7412	107	39	source	source	NOUN
taxlaw-7412	107	40	-	-	PUNCT
taxlaw-7412	107	41	based	base	VERB
taxlaw-7412	107	42	taxation	taxation	NOUN
taxlaw-7412	107	43	is	be	AUX
taxlaw-7412	107	44	supported	support	VERB
taxlaw-7412	107	45	by	by	ADP
taxlaw-7412	107	46	inter	inter	ADJ
taxlaw-7412	107	47	-	-	ADJ
taxlaw-7412	107	48	nation	nation	ADJ
taxlaw-7412	107	49	equity	equity	NOUN
taxlaw-7412	107	50	.	.	PUNCT
taxlaw-7412	108	1	some	some	PRON
taxlaw-7412	108	2	argue	argue	VERB
taxlaw-7412	108	3	that	that	SCONJ
taxlaw-7412	108	4	it	it	PRON
taxlaw-7412	108	5	requires	require	VERB
taxlaw-7412	108	6	greater	great	ADJ
taxlaw-7412	108	7	taxing	tax	VERB
taxlaw-7412	108	8	rights	right	NOUN
taxlaw-7412	108	9	to	to	PART
taxlaw-7412	108	10	source	source	VERB
taxlaw-7412	108	11	countries.26	countries.26	ADJ
taxlaw-7412	108	12	others	other	NOUN
taxlaw-7412	108	13	take	take	VERB
taxlaw-7412	108	14	it	it	PRON
taxlaw-7412	108	15	to	to	PART
taxlaw-7412	108	16	provide	provide	VERB
taxlaw-7412	108	17	a	a	DET
taxlaw-7412	108	18	much	much	ADV
taxlaw-7412	108	19	more	more	ADV
taxlaw-7412	108	20	limited	limited	ADJ
taxlaw-7412	108	21	support	support	NOUN
taxlaw-7412	108	22	for	for	ADP
taxlaw-7412	108	23	taxation	taxation	NOUN
taxlaw-7412	108	24	at	at	ADP
taxlaw-7412	108	25	source	source	NOUN
taxlaw-7412	108	26	and	and	CCONJ
taxlaw-7412	108	27	suggest	suggest	VERB
taxlaw-7412	108	28	restricting	restrict	VERB
taxlaw-7412	108	29	its	its	PRON
taxlaw-7412	108	30	application	application	NOUN
taxlaw-7412	108	31	to	to	ADP
taxlaw-7412	108	32	earnings	earning	NOUN
taxlaw-7412	108	33	with	with	ADP
taxlaw-7412	108	34	abovenormal	abovenormal	ADJ
taxlaw-7412	108	35	rates	rate	NOUN
taxlaw-7412	108	36	of	of	ADP
taxlaw-7412	108	37	return.27	return.27	PROPN
taxlaw-7412	108	38	and	and	CCONJ
taxlaw-7412	108	39	some	some	PRON
taxlaw-7412	108	40	even	even	ADV
taxlaw-7412	108	41	take	take	VERB
taxlaw-7412	108	42	an	an	DET
taxlaw-7412	108	43	absolutely	absolutely	ADV
taxlaw-7412	108	44	opposite	opposite	ADJ
taxlaw-7412	108	45	view	view	NOUN
taxlaw-7412	108	46	by	by	ADP
taxlaw-7412	108	47	arguing	argue	VERB
taxlaw-7412	108	48	that	that	SCONJ
taxlaw-7412	108	49	inter	inter	ADJ
taxlaw-7412	108	50	-	-	ADJ
taxlaw-7412	108	51	nation	nation	ADJ
taxlaw-7412	108	52	equity	equity	NOUN
taxlaw-7412	108	53	leads	lead	VERB
taxlaw-7412	108	54	to	to	ADP
taxlaw-7412	108	55	exclusive	exclusive	ADJ
taxlaw-7412	108	56	residence	residence	NOUN
taxlaw-7412	108	57	-	-	PUNCT
taxlaw-7412	108	58	based	base	VERB
taxlaw-7412	108	59	taxation.28	taxation.28	NOUN
taxlaw-7412	108	60	inter	inter	ADJ
taxlaw-7412	108	61	-	-	ADJ
taxlaw-7412	108	62	nation	nation	ADJ
taxlaw-7412	108	63	equity	equity	NOUN
taxlaw-7412	108	64	is	be	AUX
taxlaw-7412	108	65	also	also	ADV
taxlaw-7412	108	66	thought	think	VERB
taxlaw-7412	108	67	to	to	PART
taxlaw-7412	108	68	provide	provide	VERB
taxlaw-7412	108	69	normative	normative	ADJ
taxlaw-7412	108	70	grounds	ground	NOUN
taxlaw-7412	108	71	for	for	ADP
taxlaw-7412	108	72	how	how	SCONJ
taxlaw-7412	108	73	to	to	PART
taxlaw-7412	108	74	allocate	allocate	VERB
taxlaw-7412	108	75	multinationals	multinational	NOUN
taxlaw-7412	108	76	’	'	PUNCT
taxlaw-7412	108	77	profits	profit	NOUN
taxlaw-7412	108	78	among	among	ADP
taxlaw-7412	108	79	jurisdictions	jurisdiction	NOUN
taxlaw-7412	108	80	.	.	PUNCT
taxlaw-7412	109	1	however	however	ADV
taxlaw-7412	109	2	,	,	PUNCT
taxlaw-7412	109	3	whereas	whereas	SCONJ
taxlaw-7412	109	4	some	some	PRON
taxlaw-7412	109	5	argue	argue	VERB
taxlaw-7412	109	6	that	that	SCONJ
taxlaw-7412	109	7	it	it	PRON
taxlaw-7412	109	8	supports	support	VERB
taxlaw-7412	109	9	a	a	DET
taxlaw-7412	109	10	balanced	balanced	ADJ
taxlaw-7412	109	11	consideration	consideration	NOUN
taxlaw-7412	109	12	between	between	ADP
taxlaw-7412	109	13	the	the	DET
taxlaw-7412	109	14	supply	supply	NOUN
taxlaw-7412	109	15	and	and	CCONJ
taxlaw-7412	109	16	demand	demand	NOUN
taxlaw-7412	109	17	sides	side	NOUN
taxlaw-7412	109	18	of	of	ADP
taxlaw-7412	109	19	economic	economic	ADJ
taxlaw-7412	109	20	activity	activity	NOUN
taxlaw-7412	109	21	in	in	ADP
taxlaw-7412	109	22	allocating	allocate	VERB
taxlaw-7412	109	23	profits	profit	NOUN
taxlaw-7412	109	24	(	(	PUNCT
taxlaw-7412	109	25	that	that	PRON
taxlaw-7412	109	26	is	is	ADV
taxlaw-7412	109	27	,	,	PUNCT
taxlaw-7412	109	28	a	a	DET
taxlaw-7412	109	29	supply	supply	NOUN
taxlaw-7412	109	30	-	-	PUNCT
taxlaw-7412	109	31	demand	demand	NOUN
taxlaw-7412	109	32	approach),29	approach),29	VERB
taxlaw-7412	109	33	others	other	NOUN
taxlaw-7412	109	34	argue	argue	VERB
taxlaw-7412	109	35	,	,	PUNCT
taxlaw-7412	109	36	conversely	conversely	ADV
taxlaw-7412	109	37	,	,	PUNCT
taxlaw-7412	109	38	that	that	SCONJ
taxlaw-7412	109	39	inter	inter	ADJ
taxlaw-7412	109	40	-	-	ADJ
taxlaw-7412	109	41	nation	nation	ADJ
taxlaw-7412	109	42	equity	equity	NOUN
taxlaw-7412	109	43	requires	require	VERB
taxlaw-7412	109	44	a	a	DET
taxlaw-7412	109	45	supply	supply	NOUN
taxlaw-7412	109	46	-	-	PUNCT
taxlaw-7412	109	47	only	only	ADJ
taxlaw-7412	109	48	approach	approach	NOUN
taxlaw-7412	109	49	to	to	ADP
taxlaw-7412	109	50	profit	profit	NOUN
taxlaw-7412	109	51	allocation.30	allocation.30	ADP
taxlaw-7412	109	52	a	a	DET
taxlaw-7412	109	53	less	less	ADV
taxlaw-7412	109	54	prevalent	prevalent	ADJ
taxlaw-7412	109	55	view	view	NOUN
taxlaw-7412	109	56	of	of	ADP
taxlaw-7412	109	57	inter	inter	ADJ
taxlaw-7412	109	58	-	-	ADJ
taxlaw-7412	109	59	nation	nation	ADJ
taxlaw-7412	109	60	equity	equity	NOUN
taxlaw-7412	109	61	focuses	focus	VERB
taxlaw-7412	109	62	on	on	ADP
taxlaw-7412	109	63	its	its	PRON
taxlaw-7412	109	64	appeal	appeal	NOUN
taxlaw-7412	109	65	for	for	ADP
taxlaw-7412	109	66	international	international	ADJ
taxlaw-7412	109	67	redistribution	redistribution	NOUN
taxlaw-7412	109	68	aimed	aim	VERB
taxlaw-7412	109	69	at	at	ADP
taxlaw-7412	109	70	addressing	address	VERB
taxlaw-7412	109	71	the	the	DET
taxlaw-7412	109	72	revenue	revenue	NOUN
taxlaw-7412	109	73	concerns	concern	NOUN
taxlaw-7412	109	74	of	of	ADP
taxlaw-7412	109	75	lower	low	ADJ
taxlaw-7412	109	76	-	-	PUNCT
taxlaw-7412	109	77	income	income	NOUN
taxlaw-7412	109	78	countries.31	countries.31	NOUN
taxlaw-7412	109	79	in	in	ADP
taxlaw-7412	109	80	this	this	DET
taxlaw-7412	109	81	sense	sense	NOUN
taxlaw-7412	109	82	,	,	PUNCT
taxlaw-7412	109	83	some	some	PRON
taxlaw-7412	109	84	point	point	VERB
taxlaw-7412	109	85	out	out	ADP
taxlaw-7412	109	86	that	that	SCONJ
taxlaw-7412	109	87	inter	inter	ADJ
taxlaw-7412	109	88	-	-	ADJ
taxlaw-7412	109	89	nation	nation	ADJ
taxlaw-7412	109	90	equity	equity	NOUN
taxlaw-7412	109	91	captures	capture	VERB
taxlaw-7412	109	92	the	the	DET
taxlaw-7412	109	93	belief	belief	NOUN
taxlaw-7412	109	94	that	that	SCONJ
taxlaw-7412	109	95	the	the	DET
taxlaw-7412	109	96	global	global	ADJ
taxlaw-7412	109	97	tax	tax	NOUN
taxlaw-7412	109	98	revenue	revenue	NOUN
taxlaw-7412	109	99	pie	pie	NOUN
taxlaw-7412	109	100	is	be	AUX
taxlaw-7412	109	101	distributed	distribute	VERB
taxlaw-7412	109	102	unfairly	unfairly	ADV
taxlaw-7412	109	103	with	with	ADP
taxlaw-7412	109	104	respect	respect	NOUN
taxlaw-7412	109	105	to	to	ADP
taxlaw-7412	109	106	developing	develop	VERB
taxlaw-7412	109	107	nations	nation	NOUN
taxlaw-7412	109	108	and	and	CCONJ
taxlaw-7412	109	109	consequently	consequently	ADV
taxlaw-7412	109	110	supports	support	VERB
taxlaw-7412	109	111	a	a	DET
taxlaw-7412	109	112	claim	claim	NOUN
taxlaw-7412	109	113	for	for	ADP
taxlaw-7412	109	114	global	global	ADJ
taxlaw-7412	109	115	distributive	distributive	ADJ
taxlaw-7412	109	116	justice.32	justice.32	NOUN
taxlaw-7412	109	117	similarly	similarly	ADV
taxlaw-7412	109	118	,	,	PUNCT
taxlaw-7412	109	119	some	some	PRON
taxlaw-7412	109	120	argue	argue	VERB
taxlaw-7412	109	121	that	that	SCONJ
taxlaw-7412	109	122	inter	inter	NOUN
taxlaw-7412	109	123	-	-	NOUN
taxlaw-7412	109	124	nation	nation	ADJ
taxlaw-7412	109	125	25	25	NUM
taxlaw-7412	109	126	see	see	NOUN
taxlaw-7412	109	127	,	,	PUNCT
taxlaw-7412	109	128	e.g.	e.g.	ADV
taxlaw-7412	109	129	,	,	PUNCT
taxlaw-7412	109	130	alex	alex	PROPN
taxlaw-7412	109	131	easson	easson	PROPN
taxlaw-7412	109	132	,	,	PUNCT
taxlaw-7412	109	133	fiscal	fiscal	ADJ
taxlaw-7412	109	134	degradation	degradation	NOUN
taxlaw-7412	109	135	and	and	CCONJ
taxlaw-7412	109	136	the	the	DET
taxlaw-7412	109	137	inter	inter	ADJ
taxlaw-7412	109	138	-	-	ADJ
taxlaw-7412	109	139	nation	nation	ADJ
taxlaw-7412	109	140	allocation	allocation	NOUN
taxlaw-7412	109	141	of	of	ADP
taxlaw-7412	109	142	tax	tax	NOUN
taxlaw-7412	109	143	jurisdiction	jurisdiction	NOUN
taxlaw-7412	109	144	,	,	PUNCT
taxlaw-7412	109	145	3	3	NUM
taxlaw-7412	109	146	e.c	e.c	PROPN
taxlaw-7412	109	147	.	.	PROPN
taxlaw-7412	109	148	tax	tax	PROPN
taxlaw-7412	109	149	rev	rev	PROPN
taxlaw-7412	109	150	.	.	PROPN
taxlaw-7412	109	151	112	112	NUM
taxlaw-7412	109	152	,	,	PUNCT
taxlaw-7412	109	153	112–13	112–13	NUM
taxlaw-7412	109	154	(	(	PUNCT
taxlaw-7412	109	155	1996	1996	NUM
taxlaw-7412	109	156	)	)	PUNCT
taxlaw-7412	109	157	(	(	PUNCT
taxlaw-7412	109	158	arguing	argue	VERB
taxlaw-7412	109	159	that	that	SCONJ
taxlaw-7412	109	160	inter	inter	ADJ
taxlaw-7412	109	161	-	-	ADJ
taxlaw-7412	109	162	nation	nation	ADJ
taxlaw-7412	109	163	equity	equity	NOUN
taxlaw-7412	109	164	favors	favor	VERB
taxlaw-7412	109	165	source	source	NOUN
taxlaw-7412	109	166	-	-	PUNCT
taxlaw-7412	109	167	based	base	VERB
taxlaw-7412	109	168	taxation	taxation	NOUN
taxlaw-7412	109	169	because	because	SCONJ
taxlaw-7412	109	170	capital	capital	NOUN
taxlaw-7412	109	171	-	-	PUNCT
taxlaw-7412	109	172	importing	import	VERB
taxlaw-7412	109	173	countries	country	NOUN
taxlaw-7412	109	174	are	be	AUX
taxlaw-7412	109	175	usually	usually	ADV
taxlaw-7412	109	176	poorer	poor	ADJ
taxlaw-7412	109	177	than	than	ADP
taxlaw-7412	109	178	capital	capital	NOUN
taxlaw-7412	109	179	-	-	PUNCT
taxlaw-7412	109	180	exporting	export	VERB
taxlaw-7412	109	181	countries	country	NOUN
taxlaw-7412	109	182	)	)	PUNCT
taxlaw-7412	109	183	;	;	PUNCT
taxlaw-7412	109	184	michael	michael	PROPN
taxlaw-7412	109	185	p.	p.	PROPN
taxlaw-7412	109	186	devereux	devereux	PROPN
taxlaw-7412	109	187	&	&	CCONJ
taxlaw-7412	109	188	peter	peter	PROPN
taxlaw-7412	109	189	birch	birch	PROPN
taxlaw-7412	109	190	sørensen	sørensen	PROPN
taxlaw-7412	109	191	,	,	PUNCT
taxlaw-7412	109	192	the	the	DET
taxlaw-7412	109	193	corporate	corporate	ADJ
taxlaw-7412	109	194	income	income	NOUN
taxlaw-7412	109	195	tax	tax	NOUN
taxlaw-7412	109	196	:	:	PUNCT
taxlaw-7412	109	197	international	international	ADJ
taxlaw-7412	109	198	trends	trend	NOUN
taxlaw-7412	109	199	and	and	CCONJ
taxlaw-7412	109	200	options	option	NOUN
taxlaw-7412	109	201	for	for	ADP
taxlaw-7412	109	202	fundamental	fundamental	ADJ
taxlaw-7412	109	203	reform	reform	NOUN
taxlaw-7412	109	204	17	17	NUM
taxlaw-7412	109	205	(	(	PUNCT
taxlaw-7412	109	206	european	european	PROPN
taxlaw-7412	109	207	commission	commission	PROPN
taxlaw-7412	109	208	,	,	PUNCT
taxlaw-7412	109	209	working	working	NOUN
taxlaw-7412	109	210	paper	paper	NOUN
taxlaw-7412	109	211	no	no	INTJ
taxlaw-7412	109	212	.	.	NOUN
taxlaw-7412	109	213	264	264	NUM
taxlaw-7412	109	214	,	,	PUNCT
taxlaw-7412	109	215	2006	2006	NUM
taxlaw-7412	109	216	)	)	PUNCT
taxlaw-7412	109	217	(	(	PUNCT
taxlaw-7412	109	218	arguing	argue	VERB
taxlaw-7412	109	219	that	that	SCONJ
taxlaw-7412	109	220	a	a	DET
taxlaw-7412	109	221	source	source	NOUN
taxlaw-7412	109	222	-	-	PUNCT
taxlaw-7412	109	223	based	base	VERB
taxlaw-7412	109	224	corporation	corporation	NOUN
taxlaw-7412	109	225	tax	tax	NOUN
taxlaw-7412	109	226	is	be	AUX
taxlaw-7412	109	227	legitimate	legitimate	ADJ
taxlaw-7412	109	228	on	on	ADP
taxlaw-7412	109	229	the	the	DET
taxlaw-7412	109	230	grounds	ground	NOUN
taxlaw-7412	109	231	of	of	ADP
taxlaw-7412	109	232	inter	inter	ADJ
taxlaw-7412	109	233	-	-	ADJ
taxlaw-7412	109	234	nation	nation	ADJ
taxlaw-7412	109	235	equity	equity	NOUN
taxlaw-7412	109	236	since	since	SCONJ
taxlaw-7412	109	237	source	source	NOUN
taxlaw-7412	109	238	countries	country	NOUN
taxlaw-7412	109	239	provide	provide	VERB
taxlaw-7412	109	240	costly	costly	ADJ
taxlaw-7412	109	241	infrastructure	infrastructure	NOUN
taxlaw-7412	109	242	and	and	CCONJ
taxlaw-7412	109	243	protection	protection	NOUN
taxlaw-7412	109	244	of	of	ADP
taxlaw-7412	109	245	property	property	NOUN
taxlaw-7412	109	246	rights	right	NOUN
taxlaw-7412	109	247	that	that	PRON
taxlaw-7412	109	248	allow	allow	VERB
taxlaw-7412	109	249	for	for	ADP
taxlaw-7412	109	250	profitable	profitable	ADJ
taxlaw-7412	109	251	use	use	NOUN
taxlaw-7412	109	252	of	of	ADP
taxlaw-7412	109	253	capital	capital	NOUN
taxlaw-7412	109	254	by	by	ADP
taxlaw-7412	109	255	foreign	foreign	ADJ
taxlaw-7412	109	256	investors	investor	NOUN
taxlaw-7412	109	257	)	)	PUNCT
taxlaw-7412	109	258	;	;	PUNCT
taxlaw-7412	109	259	sijbren	sijbren	PROPN
taxlaw-7412	109	260	cnossen	cnossen	PROPN
taxlaw-7412	109	261	,	,	PUNCT
taxlaw-7412	109	262	company	company	NOUN
taxlaw-7412	109	263	taxes	taxis	NOUN
taxlaw-7412	109	264	in	in	ADP
taxlaw-7412	109	265	the	the	DET
taxlaw-7412	109	266	european	european	PROPN
taxlaw-7412	109	267	union	union	PROPN
taxlaw-7412	109	268	:	:	PUNCT
taxlaw-7412	109	269	criteria	criterion	NOUN
taxlaw-7412	109	270	and	and	CCONJ
taxlaw-7412	109	271	options	option	NOUN
taxlaw-7412	109	272	for	for	ADP
taxlaw-7412	109	273	reform	reform	NOUN
taxlaw-7412	109	274	,	,	PUNCT
taxlaw-7412	109	275	17	17	NUM
taxlaw-7412	109	276	fiscal	fiscal	ADJ
taxlaw-7412	109	277	studies	study	NOUN
taxlaw-7412	109	278	67	67	NUM
taxlaw-7412	109	279	,	,	PUNCT
taxlaw-7412	109	280	79	79	NUM
taxlaw-7412	109	281	n.22	n.22	NOUN
taxlaw-7412	109	282	(	(	PUNCT
taxlaw-7412	109	283	1996	1996	NUM
taxlaw-7412	109	284	)	)	PUNCT
taxlaw-7412	109	285	;	;	PUNCT
taxlaw-7412	109	286	veronika	veronika	NOUN
taxlaw-7412	109	287	daurer	daurer	NOUN
taxlaw-7412	109	288	,	,	PUNCT
taxlaw-7412	109	289	tax	tax	NOUN
taxlaw-7412	109	290	treaties	treaty	NOUN
taxlaw-7412	109	291	and	and	CCONJ
taxlaw-7412	109	292	developing	develop	VERB
taxlaw-7412	109	293	countries	country	NOUN
taxlaw-7412	109	294	,	,	PUNCT
taxlaw-7412	109	295	42	42	NUM
taxlaw-7412	109	296	intertax	intertax	NOUN
taxlaw-7412	109	297	695	695	NUM
taxlaw-7412	109	298	(	(	PUNCT
taxlaw-7412	109	299	2014	2014	NUM
taxlaw-7412	109	300	)	)	PUNCT
taxlaw-7412	109	301	.	.	PUNCT
taxlaw-7412	110	1	see	see	AUX
taxlaw-7412	110	2	also	also	ADV
taxlaw-7412	110	3	avi	avi	VERB
taxlaw-7412	110	4	-	-	PUNCT
taxlaw-7412	110	5	yonah	yonah	ADJ
taxlaw-7412	110	6	,	,	PUNCT
taxlaw-7412	110	7	supra	supra	ADJ
taxlaw-7412	110	8	note	note	NOUN
taxlaw-7412	110	9	4	4	NUM
taxlaw-7412	110	10	,	,	PUNCT
taxlaw-7412	110	11	at	at	ADP
taxlaw-7412	110	12	1648	1648	NUM
taxlaw-7412	110	13	(	(	PUNCT
taxlaw-7412	110	14	noting	note	VERB
taxlaw-7412	110	15	that	that	SCONJ
taxlaw-7412	110	16	inter	inter	ADJ
taxlaw-7412	110	17	-	-	ADJ
taxlaw-7412	110	18	nation	nation	ADJ
taxlaw-7412	110	19	equity	equity	NOUN
taxlaw-7412	110	20	relates	relate	VERB
taxlaw-7412	110	21	primarily	primarily	ADV
taxlaw-7412	110	22	to	to	ADP
taxlaw-7412	110	23	the	the	DET
taxlaw-7412	110	24	question	question	NOUN
taxlaw-7412	110	25	of	of	ADP
taxlaw-7412	110	26	entitlement	entitlement	NOUN
taxlaw-7412	110	27	and	and	CCONJ
taxlaw-7412	110	28	favors	favor	VERB
taxlaw-7412	110	29	the	the	DET
taxlaw-7412	110	30	prevalent	prevalent	ADJ
taxlaw-7412	110	31	practice	practice	NOUN
taxlaw-7412	110	32	of	of	ADP
taxlaw-7412	110	33	source	source	NOUN
taxlaw-7412	110	34	-	-	PUNCT
taxlaw-7412	110	35	based	base	VERB
taxlaw-7412	110	36	taxation	taxation	NOUN
taxlaw-7412	110	37	against	against	ADP
taxlaw-7412	110	38	the	the	DET
taxlaw-7412	110	39	preference	preference	NOUN
taxlaw-7412	110	40	for	for	ADP
taxlaw-7412	110	41	residence	residence	NOUN
taxlaw-7412	110	42	-	-	PUNCT
taxlaw-7412	110	43	based	base	VERB
taxlaw-7412	110	44	taxation	taxation	NOUN
taxlaw-7412	110	45	)	)	PUNCT
taxlaw-7412	110	46	.	.	PUNCT
taxlaw-7412	111	1	26	26	NUM
taxlaw-7412	111	2	see	see	VERB
taxlaw-7412	111	3	,	,	PUNCT
taxlaw-7412	111	4	e.g.	e.g.	ADV
taxlaw-7412	111	5	,	,	PUNCT
taxlaw-7412	111	6	eyitayo	eyitayo	ADJ
taxlaw-7412	111	7	-	-	PUNCT
taxlaw-7412	111	8	oyesode	oyesode	ADJ
taxlaw-7412	111	9	,	,	PUNCT
taxlaw-7412	111	10	supra	supra	PROPN
taxlaw-7412	111	11	note	note	PROPN
taxlaw-7412	111	12	15	15	NUM
taxlaw-7412	111	13	(	(	PUNCT
taxlaw-7412	111	14	arguing	argue	VERB
taxlaw-7412	111	15	that	that	SCONJ
taxlaw-7412	111	16	inter	inter	ADJ
taxlaw-7412	111	17	-	-	ADJ
taxlaw-7412	111	18	nation	nation	ADJ
taxlaw-7412	111	19	equity	equity	NOUN
taxlaw-7412	111	20	should	should	AUX
taxlaw-7412	111	21	prevent	prevent	VERB
taxlaw-7412	111	22	the	the	DET
taxlaw-7412	111	23	current	current	ADJ
taxlaw-7412	111	24	restrictions	restriction	NOUN
taxlaw-7412	111	25	on	on	ADP
taxlaw-7412	111	26	source	source	NOUN
taxlaw-7412	111	27	-	-	PUNCT
taxlaw-7412	111	28	based	base	VERB
taxlaw-7412	111	29	taxation	taxation	NOUN
taxlaw-7412	111	30	in	in	ADP
taxlaw-7412	111	31	the	the	DET
taxlaw-7412	111	32	oecd	oecd	PROPN
taxlaw-7412	111	33	and	and	CCONJ
taxlaw-7412	111	34	the	the	DET
taxlaw-7412	111	35	un	un	PROPN
taxlaw-7412	111	36	model	model	PROPN
taxlaw-7412	111	37	tax	tax	NOUN
taxlaw-7412	111	38	treaties	treaty	NOUN
taxlaw-7412	111	39	)	)	PUNCT
taxlaw-7412	111	40	.	.	PUNCT
taxlaw-7412	112	1	27	27	NUM
taxlaw-7412	112	2	see	see	VERB
taxlaw-7412	112	3	,	,	PUNCT
taxlaw-7412	112	4	e.g.	e.g.	ADV
taxlaw-7412	112	5	,	,	PUNCT
taxlaw-7412	112	6	peter	peter	PROPN
taxlaw-7412	112	7	birch	birch	PROPN
taxlaw-7412	112	8	sörensen	sörensen	PROPN
taxlaw-7412	112	9	,	,	PUNCT
taxlaw-7412	112	10	issues	issue	NOUN
taxlaw-7412	112	11	in	in	ADP
taxlaw-7412	112	12	the	the	DET
taxlaw-7412	112	13	theory	theory	NOUN
taxlaw-7412	112	14	of	of	ADP
taxlaw-7412	112	15	international	international	ADJ
taxlaw-7412	112	16	tax	tax	NOUN
taxlaw-7412	112	17	coordination	coordination	NOUN
taxlaw-7412	112	18	14–15	14–15	NUM
taxlaw-7412	112	19	(	(	PUNCT
taxlaw-7412	112	20	bank	bank	NOUN
taxlaw-7412	112	21	of	of	ADP
taxlaw-7412	112	22	finland	finland	PROPN
taxlaw-7412	112	23	,	,	PUNCT
taxlaw-7412	112	24	working	working	NOUN
taxlaw-7412	112	25	paper	paper	NOUN
taxlaw-7412	112	26	no	no	INTJ
taxlaw-7412	112	27	.	.	PUNCT
taxlaw-7412	113	1	4/1990	4/1990	NUM
taxlaw-7412	113	2	,	,	PUNCT
taxlaw-7412	113	3	1990	1990	NUM
taxlaw-7412	113	4	)	)	PUNCT
taxlaw-7412	113	5	;	;	PUNCT
taxlaw-7412	113	6	vincent	vincent	PROPN
taxlaw-7412	113	7	c.	c.	PROPN
taxlaw-7412	113	8	avagliano	avagliano	PROPN
taxlaw-7412	113	9	,	,	PUNCT
taxlaw-7412	113	10	the	the	DET
taxlaw-7412	113	11	second	second	ADJ
taxlaw-7412	113	12	wave	wave	NOUN
taxlaw-7412	113	13	:	:	PUNCT
taxlaw-7412	113	14	it	it	PRON
taxlaw-7412	113	15	outsourcing	outsourcing	NOUN
taxlaw-7412	113	16	,	,	PUNCT
taxlaw-7412	113	17	globalization	globalization	NOUN
taxlaw-7412	113	18	,	,	PUNCT
taxlaw-7412	113	19	and	and	CCONJ
taxlaw-7412	113	20	worker	worker	NOUN
taxlaw-7412	113	21	rights	right	NOUN
taxlaw-7412	113	22	,	,	PUNCT
taxlaw-7412	113	23	23	23	NUM
taxlaw-7412	113	24	penn	penn	PROPN
taxlaw-7412	113	25	st	st	PROPN
taxlaw-7412	113	26	.	.	PROPN
taxlaw-7412	113	27	int’l	int’l	NUM
taxlaw-7412	113	28	.	.	PUNCT
taxlaw-7412	114	1	l.	l.	PROPN
taxlaw-7412	114	2	rev	rev	PROPN
taxlaw-7412	114	3	.	.	PROPN
taxlaw-7412	114	4	663	663	NUM
taxlaw-7412	114	5	,	,	PUNCT
taxlaw-7412	114	6	684	684	NUM
taxlaw-7412	114	7	(	(	PUNCT
taxlaw-7412	114	8	2005	2005	NUM
taxlaw-7412	114	9	)	)	PUNCT
taxlaw-7412	114	10	.	.	PUNCT
taxlaw-7412	115	1	28	28	NUM
taxlaw-7412	115	2	william	william	PROPN
taxlaw-7412	115	3	b.	b.	PROPN
taxlaw-7412	115	4	barker	barker	PROPN
taxlaw-7412	115	5	,	,	PUNCT
taxlaw-7412	115	6	optimal	optimal	ADJ
taxlaw-7412	115	7	international	international	ADJ
taxlaw-7412	115	8	taxation	taxation	NOUN
taxlaw-7412	115	9	and	and	CCONJ
taxlaw-7412	115	10	tax	tax	NOUN
taxlaw-7412	115	11	competition	competition	NOUN
taxlaw-7412	115	12	:	:	PUNCT
taxlaw-7412	115	13	overcoming	overcome	VERB
taxlaw-7412	115	14	the	the	DET
taxlaw-7412	115	15	contradictions	contradiction	NOUN
taxlaw-7412	115	16	,	,	PUNCT
taxlaw-7412	115	17	22	22	NUM
taxlaw-7412	115	18	nw	nw	PROPN
taxlaw-7412	115	19	.	.	PROPN
taxlaw-7412	115	20	j.	j.	PROPN
taxlaw-7412	115	21	int’l	int’l	PROPN
taxlaw-7412	115	22	l.	l.	PROPN
taxlaw-7412	115	23	&	&	CCONJ
taxlaw-7412	115	24	bus	bus	PROPN
taxlaw-7412	115	25	.	.	PUNCT
taxlaw-7412	116	1	161	161	NUM
taxlaw-7412	116	2	,	,	PUNCT
taxlaw-7412	116	3	205	205	NUM
taxlaw-7412	116	4	(	(	PUNCT
taxlaw-7412	116	5	2002	2002	NUM
taxlaw-7412	116	6	)	)	PUNCT
taxlaw-7412	116	7	(	(	PUNCT
taxlaw-7412	116	8	arguing	argue	VERB
taxlaw-7412	116	9	that	that	SCONJ
taxlaw-7412	116	10	inter	inter	ADJ
taxlaw-7412	116	11	-	-	ADJ
taxlaw-7412	116	12	nation	nation	ADJ
taxlaw-7412	116	13	equity	equity	NOUN
taxlaw-7412	116	14	requires	require	VERB
taxlaw-7412	116	15	the	the	DET
taxlaw-7412	116	16	assignment	assignment	NOUN
taxlaw-7412	116	17	of	of	ADP
taxlaw-7412	116	18	the	the	DET
taxlaw-7412	116	19	tax	tax	NOUN
taxlaw-7412	116	20	base	base	NOUN
taxlaw-7412	116	21	exclusively	exclusively	ADV
taxlaw-7412	116	22	to	to	ADP
taxlaw-7412	116	23	the	the	DET
taxlaw-7412	116	24	residence	residence	NOUN
taxlaw-7412	116	25	state	state	NOUN
taxlaw-7412	116	26	because	because	SCONJ
taxlaw-7412	116	27	that	that	DET
taxlaw-7412	116	28	state	state	NOUN
taxlaw-7412	116	29	provides	provide	VERB
taxlaw-7412	116	30	the	the	DET
taxlaw-7412	116	31	environment	environment	NOUN
taxlaw-7412	116	32	for	for	ADP
taxlaw-7412	116	33	the	the	DET
taxlaw-7412	116	34	production	production	NOUN
taxlaw-7412	116	35	and	and	CCONJ
taxlaw-7412	116	36	suffers	suffer	VERB
taxlaw-7412	116	37	a	a	DET
taxlaw-7412	116	38	large	large	ADJ
taxlaw-7412	116	39	loss	loss	NOUN
taxlaw-7412	116	40	in	in	ADP
taxlaw-7412	116	41	income	income	NOUN
taxlaw-7412	116	42	and	and	CCONJ
taxlaw-7412	116	43	jobs	job	NOUN
taxlaw-7412	116	44	due	due	ADP
taxlaw-7412	116	45	to	to	ADP
taxlaw-7412	116	46	the	the	DET
taxlaw-7412	116	47	export	export	NOUN
taxlaw-7412	116	48	of	of	ADP
taxlaw-7412	116	49	its	its	PRON
taxlaw-7412	116	50	capital	capital	NOUN
taxlaw-7412	116	51	and	and	CCONJ
taxlaw-7412	116	52	labor	labor	NOUN
taxlaw-7412	116	53	whereas	whereas	SCONJ
taxlaw-7412	116	54	the	the	DET
taxlaw-7412	116	55	source	source	NOUN
taxlaw-7412	116	56	state	state	NOUN
taxlaw-7412	116	57	enjoys	enjoy	VERB
taxlaw-7412	116	58	disproportionately	disproportionately	ADV
taxlaw-7412	116	59	greater	great	ADJ
taxlaw-7412	116	60	benefits	benefit	NOUN
taxlaw-7412	116	61	compared	compare	VERB
taxlaw-7412	116	62	to	to	ADP
taxlaw-7412	116	63	what	what	PRON
taxlaw-7412	116	64	it	it	PRON
taxlaw-7412	116	65	provides	provide	VERB
taxlaw-7412	116	66	)	)	PUNCT
taxlaw-7412	116	67	.	.	PUNCT
taxlaw-7412	117	1	29	29	NUM
taxlaw-7412	117	2	see	see	VERB
taxlaw-7412	117	3	,	,	PUNCT
taxlaw-7412	117	4	e.g.	e.g.	ADV
taxlaw-7412	117	5	,	,	PUNCT
taxlaw-7412	117	6	erika	erika	PROPN
taxlaw-7412	117	7	dayle	dayle	PROPN
taxlaw-7412	117	8	siu	siu	PROPN
taxlaw-7412	117	9	,	,	PUNCT
taxlaw-7412	117	10	milly	milly	PROPN
taxlaw-7412	117	11	i.	i.	PROPN
taxlaw-7412	117	12	nalukwago	nalukwago	PROPN
taxlaw-7412	117	13	&	&	CCONJ
taxlaw-7412	117	14	marcos	marcos	PROPN
taxlaw-7412	117	15	aurélio	aurélio	PROPN
taxlaw-7412	117	16	pereira	pereira	PROPN
taxlaw-7412	117	17	valadão	valadão	PROPN
taxlaw-7412	117	18	,	,	PUNCT
taxlaw-7412	117	19	lessons	lesson	NOUN
taxlaw-7412	117	20	from	from	ADP
taxlaw-7412	117	21	existing	exist	VERB
taxlaw-7412	117	22	subnational	subnational	ADJ
taxlaw-7412	117	23	unitary	unitary	ADJ
taxlaw-7412	117	24	and	and	CCONJ
taxlaw-7412	117	25	formulary	formulary	ADJ
taxlaw-7412	117	26	apportionment	apportionment	NOUN
taxlaw-7412	117	27	approaches	approach	NOUN
taxlaw-7412	117	28	for	for	ADP
taxlaw-7412	117	29	a	a	DET
taxlaw-7412	117	30	regional	regional	ADJ
taxlaw-7412	117	31	transition	transition	NOUN
taxlaw-7412	117	32	to	to	ADP
taxlaw-7412	117	33	unitary	unitary	ADJ
taxlaw-7412	117	34	taxation	taxation	NOUN
taxlaw-7412	117	35	,	,	PUNCT
taxlaw-7412	117	36	in	in	ADP
taxlaw-7412	117	37	taxing	tax	VERB
taxlaw-7412	117	38	multinational	multinational	ADJ
taxlaw-7412	117	39	enterprises	enterprise	NOUN
taxlaw-7412	117	40	as	as	ADP
taxlaw-7412	117	41	unitary	unitary	ADJ
taxlaw-7412	117	42	firms	firm	NOUN
taxlaw-7412	117	43	150	150	NUM
taxlaw-7412	117	44	,	,	PUNCT
taxlaw-7412	117	45	169	169	NUM
taxlaw-7412	117	46	(	(	PUNCT
taxlaw-7412	117	47	sol	sol	NOUN
taxlaw-7412	117	48	picciotto	picciotto	NOUN
taxlaw-7412	117	49	ed	ed	NOUN
taxlaw-7412	117	50	.	.	PROPN
taxlaw-7412	117	51	,	,	PUNCT
taxlaw-7412	117	52	2017	2017	NUM
taxlaw-7412	117	53	)	)	PUNCT
taxlaw-7412	117	54	.	.	PUNCT
taxlaw-7412	118	1	30	30	NUM
taxlaw-7412	118	2	see	see	VERB
taxlaw-7412	118	3	,	,	PUNCT
taxlaw-7412	118	4	e.g.	e.g.	ADV
taxlaw-7412	118	5	,	,	PUNCT
taxlaw-7412	118	6	otto	otto	PROPN
taxlaw-7412	118	7	jacobs	jacobs	PROPN
taxlaw-7412	118	8	,	,	PUNCT
taxlaw-7412	118	9	christoph	christoph	PROPN
taxlaw-7412	118	10	spengel	spengel	PROPN
taxlaw-7412	118	11	&	&	CCONJ
taxlaw-7412	118	12	anne	anne	PROPN
taxlaw-7412	118	13	schäfer	schäfer	PROPN
taxlaw-7412	118	14	,	,	PUNCT
taxlaw-7412	118	15	ict	ict	NOUN
taxlaw-7412	118	16	and	and	CCONJ
taxlaw-7412	118	17	international	international	ADJ
taxlaw-7412	118	18	corporate	corporate	ADJ
taxlaw-7412	118	19	taxation	taxation	NOUN
taxlaw-7412	118	20	:	:	PUNCT
taxlaw-7412	118	21	tax	tax	NOUN
taxlaw-7412	118	22	attributes	attribute	NOUN
taxlaw-7412	118	23	and	and	CCONJ
taxlaw-7412	118	24	scope	scope	NOUN
taxlaw-7412	118	25	of	of	ADP
taxlaw-7412	118	26	taxation	taxation	NOUN
taxlaw-7412	118	27	,	,	PUNCT
taxlaw-7412	118	28	31	31	NUM
taxlaw-7412	118	29	intertax	intertax	NOUN
taxlaw-7412	118	30	214	214	NUM
taxlaw-7412	118	31	,	,	PUNCT
taxlaw-7412	118	32	231	231	NUM
taxlaw-7412	118	33	(	(	PUNCT
taxlaw-7412	118	34	2003	2003	NUM
taxlaw-7412	118	35	)	)	PUNCT
taxlaw-7412	118	36	.	.	PUNCT
taxlaw-7412	119	1	31	31	NUM
taxlaw-7412	119	2	see	see	VERB
taxlaw-7412	119	3	,	,	PUNCT
taxlaw-7412	119	4	e.g.	e.g.	ADV
taxlaw-7412	119	5	,	,	PUNCT
taxlaw-7412	119	6	avi	avi	NOUN
taxlaw-7412	119	7	-	-	PUNCT
taxlaw-7412	119	8	yonah	yonah	ADJ
taxlaw-7412	119	9	,	,	PUNCT
taxlaw-7412	119	10	supra	supra	ADJ
taxlaw-7412	119	11	note	note	NOUN
taxlaw-7412	119	12	4	4	NUM
taxlaw-7412	119	13	,	,	PUNCT
taxlaw-7412	119	14	at	at	ADP
taxlaw-7412	119	15	1650	1650	NUM
taxlaw-7412	119	16	(	(	PUNCT
taxlaw-7412	119	17	noting	note	VERB
taxlaw-7412	119	18	that	that	SCONJ
taxlaw-7412	119	19	inter	inter	ADJ
taxlaw-7412	119	20	-	-	ADJ
taxlaw-7412	119	21	nation	nation	ADJ
taxlaw-7412	119	22	equity	equity	NOUN
taxlaw-7412	119	23	can	can	AUX
taxlaw-7412	119	24	be	be	AUX
taxlaw-7412	119	25	interpreted	interpret	VERB
taxlaw-7412	119	26	as	as	ADP
taxlaw-7412	119	27	embodying	embody	VERB
taxlaw-7412	119	28	explicit	explicit	ADJ
taxlaw-7412	119	29	redistributive	redistributive	ADJ
taxlaw-7412	119	30	goals	goal	NOUN
taxlaw-7412	119	31	so	so	SCONJ
taxlaw-7412	119	32	that	that	SCONJ
taxlaw-7412	119	33	“	"	PUNCT
taxlaw-7412	119	34	when	when	SCONJ
taxlaw-7412	119	35	a	a	DET
taxlaw-7412	119	36	choice	choice	NOUN
taxlaw-7412	119	37	is	be	AUX
taxlaw-7412	119	38	presented	present	VERB
taxlaw-7412	119	39	between	between	ADP
taxlaw-7412	119	40	two	two	NUM
taxlaw-7412	119	41	otherwise	otherwise	ADV
taxlaw-7412	119	42	comparable	comparable	ADJ
taxlaw-7412	119	43	alternative	alternative	ADJ
taxlaw-7412	119	44	rules	rule	NOUN
taxlaw-7412	119	45	,	,	PUNCT
taxlaw-7412	119	46	one	one	NUM
taxlaw-7412	119	47	of	of	ADP
taxlaw-7412	119	48	which	which	PRON
taxlaw-7412	119	49	has	have	AUX
taxlaw-7412	119	50	progressive	progressive	ADJ
taxlaw-7412	119	51	and	and	CCONJ
taxlaw-7412	119	52	the	the	DET
taxlaw-7412	119	53	other	other	ADJ
taxlaw-7412	119	54	regressive	regressive	ADJ
taxlaw-7412	119	55	implications	implication	NOUN
taxlaw-7412	119	56	for	for	ADP
taxlaw-7412	119	57	the	the	DET
taxlaw-7412	119	58	division	division	NOUN
taxlaw-7412	119	59	of	of	ADP
taxlaw-7412	119	60	the	the	DET
taxlaw-7412	119	61	international	international	ADJ
taxlaw-7412	119	62	tax	tax	NOUN
taxlaw-7412	119	63	base	base	NOUN
taxlaw-7412	119	64	between	between	ADP
taxlaw-7412	119	65	poorer	poor	ADJ
taxlaw-7412	119	66	and	and	CCONJ
taxlaw-7412	119	67	richer	rich	ADJ
taxlaw-7412	119	68	countries	country	NOUN
taxlaw-7412	119	69	,	,	PUNCT
taxlaw-7412	119	70	the	the	DET
taxlaw-7412	119	71	progressive	progressive	ADJ
taxlaw-7412	119	72	rule	rule	NOUN
taxlaw-7412	119	73	should	should	AUX
taxlaw-7412	119	74	be	be	AUX
taxlaw-7412	119	75	explicitly	explicitly	ADV
taxlaw-7412	119	76	preferred	prefer	VERB
taxlaw-7412	119	77	to	to	ADP
taxlaw-7412	119	78	the	the	DET
taxlaw-7412	119	79	regressive	regressive	ADJ
taxlaw-7412	119	80	one	one	NUM
taxlaw-7412	119	81	.	.	PUNCT
taxlaw-7412	119	82	”	"	PUNCT
taxlaw-7412	119	83	)	)	PUNCT
taxlaw-7412	119	84	.	.	PUNCT
taxlaw-7412	120	1	32	32	NUM
taxlaw-7412	120	2	ring	ring	NOUN
taxlaw-7412	120	3	,	,	PUNCT
taxlaw-7412	120	4	supra	supra	PROPN
taxlaw-7412	120	5	note	note	NOUN
taxlaw-7412	120	6	23	23	NUM
taxlaw-7412	120	7	,	,	PUNCT
taxlaw-7412	120	8	at	at	ADP
taxlaw-7412	120	9	585	585	NUM
taxlaw-7412	120	10	.	.	PUNCT
taxlaw-7412	120	11	ring	ring	NOUN
taxlaw-7412	120	12	shows	show	VERB
taxlaw-7412	120	13	some	some	DET
taxlaw-7412	120	14	skepticism	skepticism	NOUN
taxlaw-7412	120	15	towards	towards	ADP
taxlaw-7412	120	16	this	this	DET
taxlaw-7412	120	17	claim	claim	NOUN
taxlaw-7412	120	18	.	.	PUNCT
taxlaw-7412	121	1	as	as	ADP
taxlaw-7412	121	2	part	part	NOUN
taxlaw-7412	121	3	iii.b	iii.b	PRON
taxlaw-7412	121	4	will	will	AUX
taxlaw-7412	121	5	demonstrate	demonstrate	VERB
taxlaw-7412	121	6	,	,	PUNCT
taxlaw-7412	121	7	one	one	NUM
taxlaw-7412	121	8	of	of	ADP
taxlaw-7412	121	9	the	the	DET
taxlaw-7412	121	10	reasons	reason	NOUN
taxlaw-7412	121	11	is	be	AUX
taxlaw-7412	121	12	that	that	SCONJ
taxlaw-7412	121	13	global	global	PROPN
taxlaw-7412	121	14	justice	justice	NOUN
taxlaw-7412	121	15	claims	claim	VERB
taxlaw-7412	121	16	at	at	ADP
taxlaw-7412	121	17	the	the	DET
taxlaw-7412	121	18	time	time	NOUN
taxlaw-7412	121	19	were	be	AUX
taxlaw-7412	121	20	mostly	mostly	ADV
taxlaw-7412	121	21	grounded	ground	VERB
taxlaw-7412	121	22	on	on	ADP
taxlaw-7412	121	23	early	early	ADJ
taxlaw-7412	121	24	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	121	25	.	.	PUNCT
taxlaw-7412	122	1	recent	recent	ADJ
taxlaw-7412	122	2	discussions	discussion	NOUN
taxlaw-7412	122	3	on	on	ADP
taxlaw-7412	122	4	global	global	ADJ
taxlaw-7412	122	5	justice	justice	NOUN
taxlaw-7412	122	6	have	have	AUX
taxlaw-7412	122	7	gradually	gradually	ADV
taxlaw-7412	122	8	shifted	shift	VERB
taxlaw-7412	122	9	toward	toward	ADP
taxlaw-7412	122	10	a	a	DET
taxlaw-7412	122	11	more	more	ADV
taxlaw-7412	122	12	refined	refined	ADJ
taxlaw-7412	122	13	,	,	PUNCT
taxlaw-7412	122	14	balanced	balanced	ADJ
taxlaw-7412	122	15	view	view	NOUN
taxlaw-7412	122	16	.	.	PUNCT
taxlaw-7412	123	1	see	see	VERB
taxlaw-7412	123	2	also	also	ADV
taxlaw-7412	123	3	miranda	miranda	PROPN
taxlaw-7412	123	4	stewart	stewart	PROPN
taxlaw-7412	123	5	,	,	PUNCT
taxlaw-7412	123	6	redistribution	redistribution	NOUN
taxlaw-7412	123	7	between	between	ADP
taxlaw-7412	123	8	rich	rich	ADJ
taxlaw-7412	123	9	and	and	CCONJ
taxlaw-7412	123	10	poor	poor	ADJ
taxlaw-7412	123	11	countries	country	NOUN
taxlaw-7412	123	12	,	,	PUNCT
taxlaw-7412	123	13	72	72	NUM
taxlaw-7412	123	14	bull	bull	NOUN
taxlaw-7412	123	15	.	.	PUNCT
taxlaw-7412	124	1	int’l	int’l	PRON
taxlaw-7412	124	2	taxation	taxation	NOUN
taxlaw-7412	124	3	297	297	NUM
taxlaw-7412	124	4	(	(	PUNCT
taxlaw-7412	124	5	2018	2018	NUM
taxlaw-7412	124	6	)	)	PUNCT
taxlaw-7412	124	7	(	(	PUNCT
taxlaw-7412	124	8	taking	take	VERB
taxlaw-7412	124	9	inter	inter	ADJ
taxlaw-7412	124	10	-	-	ADJ
taxlaw-7412	124	11	nation	nation	ADJ
taxlaw-7412	124	12	equity	equity	NOUN
taxlaw-7412	124	13	to	to	PART
taxlaw-7412	124	14	mean	mean	VERB
taxlaw-7412	124	15	that	that	DET
taxlaw-7412	124	16	redistribution	redistribution	NOUN
taxlaw-7412	124	17	is	be	AUX
taxlaw-7412	124	18	warranted	warrant	VERB
taxlaw-7412	124	19	when	when	SCONJ
taxlaw-7412	124	20	international	international	ADJ
taxlaw-7412	124	21	tax	tax	NOUN
taxlaw-7412	124	22	system	system	NOUN
taxlaw-7412	124	23	leads	lead	VERB
taxlaw-7412	124	24	to	to	ADP
taxlaw-7412	124	25	an	an	DET
taxlaw-7412	124	26	unfair	unfair	ADJ
taxlaw-7412	124	27	allocation	allocation	NOUN
taxlaw-7412	124	28	of	of	ADP
taxlaw-7412	124	29	the	the	DET
taxlaw-7412	124	30	international	international	ADJ
taxlaw-7412	124	31	tax	tax	NOUN
taxlaw-7412	124	32	base	base	NOUN
taxlaw-7412	124	33	)	)	PUNCT
taxlaw-7412	124	34	.	.	PUNCT
taxlaw-7412	125	1	64	64	NUM
taxlaw-7412	125	2	columbia	columbia	PROPN
taxlaw-7412	125	3	journal	journal	NOUN
taxlaw-7412	125	4	of	of	ADP
taxlaw-7412	125	5	tax	tax	NOUN
taxlaw-7412	125	6	law	law	NOUN
taxlaw-7412	125	7	[	[	X
taxlaw-7412	125	8	vol	vol	NOUN
taxlaw-7412	125	9	.	.	PUNCT
taxlaw-7412	126	1	12:58	12:58	NUM
taxlaw-7412	126	2	equity	equity	NOUN
taxlaw-7412	126	3	implies	imply	VERB
taxlaw-7412	126	4	consideration	consideration	NOUN
taxlaw-7412	126	5	for	for	ADP
taxlaw-7412	126	6	less	less	ADV
taxlaw-7412	126	7	affluent	affluent	ADJ
taxlaw-7412	126	8	countries	country	NOUN
taxlaw-7412	126	9	’	'	PUNCT
taxlaw-7412	126	10	interests.33	interests.33	ADJ
taxlaw-7412	126	11	others	other	NOUN
taxlaw-7412	126	12	take	take	VERB
taxlaw-7412	126	13	inter	inter	ADJ
taxlaw-7412	126	14	-	-	ADJ
taxlaw-7412	126	15	nation	nation	ADJ
taxlaw-7412	126	16	equity	equity	NOUN
taxlaw-7412	126	17	outside	outside	ADP
taxlaw-7412	126	18	the	the	DET
taxlaw-7412	126	19	context	context	NOUN
taxlaw-7412	126	20	of	of	ADP
taxlaw-7412	126	21	tax	tax	NOUN
taxlaw-7412	126	22	jurisdiction	jurisdiction	NOUN
taxlaw-7412	126	23	allocation	allocation	NOUN
taxlaw-7412	126	24	and	and	CCONJ
taxlaw-7412	126	25	understand	understand	VERB
taxlaw-7412	126	26	it	it	PRON
taxlaw-7412	126	27	as	as	ADP
taxlaw-7412	126	28	a	a	DET
taxlaw-7412	126	29	normative	normative	ADJ
taxlaw-7412	126	30	requirement	requirement	NOUN
taxlaw-7412	126	31	for	for	ADP
taxlaw-7412	126	32	countries	country	NOUN
taxlaw-7412	126	33	’	'	PUNCT
taxlaw-7412	126	34	commitment	commitment	NOUN
taxlaw-7412	126	35	to	to	PART
taxlaw-7412	126	36	aid	aid	VERB
taxlaw-7412	126	37	low	low	ADJ
taxlaw-7412	126	38	-	-	PUNCT
taxlaw-7412	126	39	income	income	NOUN
taxlaw-7412	126	40	countries.34	countries.34	NOUN
taxlaw-7412	126	41	conversely	conversely	ADV
taxlaw-7412	126	42	,	,	PUNCT
taxlaw-7412	126	43	some	some	PRON
taxlaw-7412	126	44	have	have	AUX
taxlaw-7412	126	45	suggested	suggest	VERB
taxlaw-7412	126	46	that	that	SCONJ
taxlaw-7412	126	47	inter	inter	ADJ
taxlaw-7412	126	48	-	-	ADJ
taxlaw-7412	126	49	nation	nation	ADJ
taxlaw-7412	126	50	equity	equity	NOUN
taxlaw-7412	126	51	equates	equate	VERB
taxlaw-7412	126	52	to	to	ADP
taxlaw-7412	126	53	the	the	DET
taxlaw-7412	126	54	principle	principle	NOUN
taxlaw-7412	126	55	of	of	ADP
taxlaw-7412	126	56	non	non	NOUN
taxlaw-7412	126	57	-	-	NOUN
taxlaw-7412	126	58	discrimination	discrimination	NOUN
taxlaw-7412	126	59	,	,	PUNCT
taxlaw-7412	126	60	thus	thus	ADV
taxlaw-7412	126	61	translating	translate	VERB
taxlaw-7412	126	62	to	to	ADP
taxlaw-7412	126	63	a	a	DET
taxlaw-7412	126	64	notion	notion	NOUN
taxlaw-7412	126	65	of	of	ADP
taxlaw-7412	126	66	treating	treat	VERB
taxlaw-7412	126	67	countries	country	NOUN
taxlaw-7412	126	68	equally	equally	ADV
taxlaw-7412	126	69	rather	rather	ADV
taxlaw-7412	126	70	than	than	ADP
taxlaw-7412	126	71	benefiting	benefit	VERB
taxlaw-7412	126	72	lower	low	ADJ
taxlaw-7412	126	73	-	-	PUNCT
taxlaw-7412	126	74	income	income	NOUN
taxlaw-7412	126	75	states.35	states.35	NOUN
taxlaw-7412	126	76	inter	inter	NOUN
taxlaw-7412	126	77	-	-	ADJ
taxlaw-7412	126	78	nation	nation	ADJ
taxlaw-7412	126	79	equity	equity	NOUN
taxlaw-7412	126	80	has	have	AUX
taxlaw-7412	126	81	become	become	VERB
taxlaw-7412	126	82	the	the	DET
taxlaw-7412	126	83	go	go	VERB
taxlaw-7412	126	84	-	-	PUNCT
taxlaw-7412	126	85	to	to	PART
taxlaw-7412	126	86	concept	concept	NOUN
taxlaw-7412	126	87	when	when	SCONJ
taxlaw-7412	126	88	one	one	PRON
taxlaw-7412	126	89	needs	need	VERB
taxlaw-7412	126	90	to	to	PART
taxlaw-7412	126	91	provide	provide	VERB
taxlaw-7412	126	92	normative	normative	ADJ
taxlaw-7412	126	93	basis	basis	NOUN
taxlaw-7412	126	94	to	to	ADP
taxlaw-7412	126	95	a	a	DET
taxlaw-7412	126	96	given	give	VERB
taxlaw-7412	126	97	stance	stance	NOUN
taxlaw-7412	126	98	on	on	ADP
taxlaw-7412	126	99	an	an	DET
taxlaw-7412	126	100	international	international	ADJ
taxlaw-7412	126	101	tax	tax	NOUN
taxlaw-7412	126	102	issue.36	issue.36	NOUN
taxlaw-7412	126	103	yet	yet	ADV
taxlaw-7412	126	104	,	,	PUNCT
taxlaw-7412	126	105	when	when	SCONJ
taxlaw-7412	126	106	it	it	PRON
taxlaw-7412	126	107	comes	come	VERB
taxlaw-7412	126	108	to	to	ADP
taxlaw-7412	126	109	understanding	understand	VERB
taxlaw-7412	126	110	what	what	PRON
taxlaw-7412	126	111	the	the	DET
taxlaw-7412	126	112	concept	concept	NOUN
taxlaw-7412	126	113	entails	entail	VERB
taxlaw-7412	126	114	,	,	PUNCT
taxlaw-7412	126	115	one	one	PRON
taxlaw-7412	126	116	finds	find	VERB
taxlaw-7412	126	117	that	that	SCONJ
taxlaw-7412	126	118	there	there	PRON
taxlaw-7412	126	119	are	be	VERB
taxlaw-7412	126	120	a	a	DET
taxlaw-7412	126	121	significant	significant	ADJ
taxlaw-7412	126	122	number	number	NOUN
taxlaw-7412	126	123	of	of	ADP
taxlaw-7412	126	124	competing	compete	VERB
taxlaw-7412	126	125	conceptions	conception	NOUN
taxlaw-7412	126	126	.	.	PUNCT
taxlaw-7412	127	1	these	these	DET
taxlaw-7412	127	2	conceptions	conception	NOUN
taxlaw-7412	127	3	capture	capture	VERB
taxlaw-7412	127	4	only	only	ADV
taxlaw-7412	127	5	parts	part	NOUN
taxlaw-7412	127	6	of	of	ADP
taxlaw-7412	127	7	what	what	PRON
taxlaw-7412	127	8	is	be	AUX
taxlaw-7412	127	9	a	a	DET
taxlaw-7412	127	10	much	much	ADV
taxlaw-7412	127	11	more	more	ADV
taxlaw-7412	127	12	nuanced	nuanced	ADJ
taxlaw-7412	127	13	concept	concept	NOUN
taxlaw-7412	127	14	.	.	PUNCT
taxlaw-7412	128	1	such	such	DET
taxlaw-7412	128	2	a	a	DET
taxlaw-7412	128	3	limited	limited	ADJ
taxlaw-7412	128	4	view	view	NOUN
taxlaw-7412	128	5	of	of	ADP
taxlaw-7412	128	6	inter	inter	ADJ
taxlaw-7412	128	7	-	-	ADJ
taxlaw-7412	128	8	nation	nation	ADJ
taxlaw-7412	128	9	equity	equity	NOUN
taxlaw-7412	128	10	hinders	hinder	VERB
taxlaw-7412	128	11	its	its	PRON
taxlaw-7412	128	12	potential	potential	NOUN
taxlaw-7412	128	13	as	as	ADP
taxlaw-7412	128	14	a	a	DET
taxlaw-7412	128	15	normative	normative	ADJ
taxlaw-7412	128	16	guide	guide	NOUN
taxlaw-7412	128	17	for	for	ADP
taxlaw-7412	128	18	international	international	ADJ
taxlaw-7412	128	19	tax	tax	NOUN
taxlaw-7412	128	20	policy	policy	NOUN
taxlaw-7412	128	21	and	and	CCONJ
taxlaw-7412	128	22	many	many	ADJ
taxlaw-7412	128	23	times	time	NOUN
taxlaw-7412	128	24	contradicts	contradict	VERB
taxlaw-7412	128	25	the	the	DET
taxlaw-7412	128	26	main	main	ADJ
taxlaw-7412	128	27	normative	normative	ADJ
taxlaw-7412	128	28	goal	goal	NOUN
taxlaw-7412	128	29	behind	behind	ADP
taxlaw-7412	128	30	its	its	PRON
taxlaw-7412	128	31	original	original	ADJ
taxlaw-7412	128	32	formulation	formulation	NOUN
taxlaw-7412	128	33	.	.	PUNCT
taxlaw-7412	129	1	the	the	DET
taxlaw-7412	129	2	following	follow	VERB
taxlaw-7412	129	3	section	section	NOUN
taxlaw-7412	129	4	will	will	AUX
taxlaw-7412	129	5	go	go	VERB
taxlaw-7412	129	6	over	over	ADP
taxlaw-7412	129	7	a	a	DET
taxlaw-7412	129	8	few	few	ADJ
taxlaw-7412	129	9	aspects	aspect	NOUN
taxlaw-7412	129	10	of	of	ADP
taxlaw-7412	129	11	the	the	DET
taxlaw-7412	129	12	musgraves	musgrave	NOUN
taxlaw-7412	129	13	’	’	PART
taxlaw-7412	129	14	original	original	ADJ
taxlaw-7412	129	15	formulation	formulation	NOUN
taxlaw-7412	129	16	and	and	CCONJ
taxlaw-7412	129	17	then	then	ADV
taxlaw-7412	129	18	offer	offer	VERB
taxlaw-7412	129	19	one	one	NUM
taxlaw-7412	129	20	possible	possible	ADJ
taxlaw-7412	129	21	interpretation	interpretation	NOUN
taxlaw-7412	129	22	of	of	ADP
taxlaw-7412	129	23	the	the	DET
taxlaw-7412	129	24	concept	concept	NOUN
taxlaw-7412	129	25	.	.	PUNCT
taxlaw-7412	130	1	c.	c.	NOUN
taxlaw-7412	131	1	the	the	DET
taxlaw-7412	131	2	musgraves	musgrave	NOUN
taxlaw-7412	131	3	’	’	PART
taxlaw-7412	131	4	original	original	ADJ
taxlaw-7412	131	5	formulation	formulation	NOUN
taxlaw-7412	131	6	peggy	peggy	PROPN
taxlaw-7412	131	7	musgrave	musgrave	PROPN
taxlaw-7412	131	8	articulated	articulate	VERB
taxlaw-7412	131	9	her	her	PRON
taxlaw-7412	131	10	conception	conception	NOUN
taxlaw-7412	131	11	of	of	ADP
taxlaw-7412	131	12	inter	inter	ADJ
taxlaw-7412	131	13	-	-	ADJ
taxlaw-7412	131	14	nation	nation	ADJ
taxlaw-7412	131	15	equity	equity	NOUN
taxlaw-7412	131	16	throughout	throughout	ADP
taxlaw-7412	131	17	dozens	dozen	NOUN
taxlaw-7412	131	18	of	of	ADP
taxlaw-7412	131	19	papers	paper	NOUN
taxlaw-7412	131	20	,	,	PUNCT
taxlaw-7412	131	21	in	in	ADP
taxlaw-7412	131	22	which	which	PRON
taxlaw-7412	131	23	she	she	PRON
taxlaw-7412	131	24	translated	translate	VERB
taxlaw-7412	131	25	the	the	DET
taxlaw-7412	131	26	concept	concept	NOUN
taxlaw-7412	131	27	into	into	ADP
taxlaw-7412	131	28	practical	practical	ADJ
taxlaw-7412	131	29	policy	policy	NOUN
taxlaw-7412	131	30	recommendations	recommendation	NOUN
taxlaw-7412	131	31	.	.	PUNCT
taxlaw-7412	132	1	37	37	NUM
taxlaw-7412	132	2	she	she	PRON
taxlaw-7412	132	3	repeatedly	repeatedly	ADV
taxlaw-7412	132	4	noted	note	VERB
taxlaw-7412	132	5	that	that	SCONJ
taxlaw-7412	132	6	inter	inter	ADJ
taxlaw-7412	132	7	-	-	ADJ
taxlaw-7412	132	8	nation	nation	ADJ
taxlaw-7412	132	9	equity	equity	NOUN
taxlaw-7412	132	10	does	do	AUX
taxlaw-7412	132	11	not	not	PART
taxlaw-7412	132	12	apply	apply	VERB
taxlaw-7412	132	13	exclusively	exclusively	ADV
taxlaw-7412	132	14	to	to	ADP
taxlaw-7412	132	15	the	the	DET
taxlaw-7412	132	16	distribution	distribution	NOUN
taxlaw-7412	132	17	of	of	ADP
taxlaw-7412	132	18	tax	tax	NOUN
taxlaw-7412	132	19	jurisdictions	jurisdiction	NOUN
taxlaw-7412	132	20	.	.	PUNCT
taxlaw-7412	133	1	rather	rather	ADV
taxlaw-7412	133	2	,	,	PUNCT
taxlaw-7412	133	3	she	she	PRON
taxlaw-7412	133	4	argued	argue	VERB
taxlaw-7412	133	5	that	that	SCONJ
taxlaw-7412	133	6	it	it	PRON
taxlaw-7412	133	7	more	more	ADV
taxlaw-7412	133	8	broadly	broadly	ADV
taxlaw-7412	133	9	relates	relate	VERB
taxlaw-7412	133	10	to	to	ADP
taxlaw-7412	133	11	the	the	DET
taxlaw-7412	133	12	overall	overall	ADJ
taxlaw-7412	133	13	economic	economic	ADJ
taxlaw-7412	133	14	gains	gain	NOUN
taxlaw-7412	133	15	and	and	CCONJ
taxlaw-7412	133	16	losses	loss	NOUN
taxlaw-7412	133	17	of	of	ADP
taxlaw-7412	133	18	the	the	DET
taxlaw-7412	133	19	involved	involved	ADJ
taxlaw-7412	133	20	jurisdictions	jurisdiction	NOUN
taxlaw-7412	133	21	and	and	CCONJ
taxlaw-7412	133	22	that	that	SCONJ
taxlaw-7412	133	23	therefore	therefore	ADV
taxlaw-7412	133	24	consideration	consideration	NOUN
taxlaw-7412	133	25	of	of	ADP
taxlaw-7412	133	26	any	any	DET
taxlaw-7412	133	27	factors	factor	NOUN
taxlaw-7412	133	28	that	that	PRON
taxlaw-7412	133	29	impact	impact	VERB
taxlaw-7412	133	30	a	a	DET
taxlaw-7412	133	31	country	country	NOUN
taxlaw-7412	133	32	’s	’s	PART
taxlaw-7412	133	33	overall	overall	ADJ
taxlaw-7412	133	34	earnings	earning	NOUN
taxlaw-7412	133	35	,	,	PUNCT
taxlaw-7412	133	36	such	such	ADJ
taxlaw-7412	133	37	as	as	ADP
taxlaw-7412	133	38	labor	labor	NOUN
taxlaw-7412	133	39	and	and	CCONJ
taxlaw-7412	133	40	capital	capital	NOUN
taxlaw-7412	133	41	,	,	PUNCT
taxlaw-7412	133	42	is	be	AUX
taxlaw-7412	133	43	warranted	warrant	VERB
taxlaw-7412	133	44	.	.	PUNCT
taxlaw-7412	134	1	however	however	ADV
taxlaw-7412	134	2	,	,	PUNCT
taxlaw-7412	134	3	acknowledging	acknowledge	VERB
taxlaw-7412	134	4	the	the	DET
taxlaw-7412	134	5	complexity	complexity	NOUN
taxlaw-7412	134	6	in	in	ADP
taxlaw-7412	134	7	analyzing	analyze	VERB
taxlaw-7412	134	8	these	these	DET
taxlaw-7412	134	9	additional	additional	ADJ
taxlaw-7412	134	10	aspects	aspect	NOUN
taxlaw-7412	134	11	,	,	PUNCT
taxlaw-7412	134	12	she	she	PRON
taxlaw-7412	134	13	frequently	frequently	ADV
taxlaw-7412	134	14	limited	limit	VERB
taxlaw-7412	134	15	her	her	PRON
taxlaw-7412	134	16	analysis	analysis	NOUN
taxlaw-7412	134	17	to	to	ADP
taxlaw-7412	134	18	what	what	PRON
taxlaw-7412	134	19	an	an	DET
taxlaw-7412	134	20	equitable	equitable	ADJ
taxlaw-7412	134	21	allocation	allocation	NOUN
taxlaw-7412	134	22	of	of	ADP
taxlaw-7412	134	23	tax	tax	NOUN
taxlaw-7412	134	24	bases	basis	NOUN
taxlaw-7412	134	25	should	should	AUX
taxlaw-7412	134	26	be.38	be.38	PROPN
taxlaw-7412	134	27	despite	despite	SCONJ
taxlaw-7412	134	28	her	her	PRON
taxlaw-7412	134	29	extensive	extensive	ADJ
taxlaw-7412	134	30	analyses	analysis	NOUN
taxlaw-7412	134	31	and	and	CCONJ
taxlaw-7412	134	32	applications	application	NOUN
taxlaw-7412	134	33	of	of	ADP
taxlaw-7412	134	34	the	the	DET
taxlaw-7412	134	35	concept	concept	NOUN
taxlaw-7412	134	36	,	,	PUNCT
taxlaw-7412	134	37	inter	inter	ADJ
taxlaw-7412	134	38	-	-	ADJ
taxlaw-7412	134	39	nation	nation	ADJ
taxlaw-7412	134	40	equity	equity	NOUN
taxlaw-7412	134	41	is	be	AUX
taxlaw-7412	134	42	most	most	ADV
taxlaw-7412	134	43	systematically	systematically	ADV
taxlaw-7412	134	44	articulated	articulated	ADJ
taxlaw-7412	134	45	in	in	ADP
taxlaw-7412	134	46	the	the	DET
taxlaw-7412	134	47	1972	1972	NUM
taxlaw-7412	134	48	essay	essay	ADJ
taxlaw-7412	134	49	inter	inter	NOUN
taxlaw-7412	134	50	-	-	NOUN
taxlaw-7412	134	51	nation	nation	NOUN
taxlaw-7412	134	52	equity,39	equity,39	SCONJ
taxlaw-7412	134	53	co	co	VERB
taxlaw-7412	134	54	-	-	VERB
taxlaw-7412	134	55	authored	author	VERB
taxlaw-7412	134	56	with	with	ADP
taxlaw-7412	134	57	richard	richard	PROPN
taxlaw-7412	134	58	musgrave	musgrave	PROPN
taxlaw-7412	134	59	.	.	PUNCT
taxlaw-7412	135	1	in	in	ADP
taxlaw-7412	135	2	that	that	DET
taxlaw-7412	135	3	paper	paper	NOUN
taxlaw-7412	135	4	,	,	PUNCT
taxlaw-7412	135	5	the	the	DET
taxlaw-7412	135	6	musgraves	musgrave	NOUN
taxlaw-7412	135	7	introduced	introduce	VERB
taxlaw-7412	135	8	inter	inter	ADJ
taxlaw-7412	135	9	-	-	ADJ
taxlaw-7412	135	10	nation	nation	ADJ
taxlaw-7412	135	11	equity	equity	NOUN
taxlaw-7412	135	12	as	as	ADP
taxlaw-7412	135	13	a	a	DET
taxlaw-7412	135	14	set	set	NOUN
taxlaw-7412	135	15	of	of	ADP
taxlaw-7412	135	16	principles	principle	NOUN
taxlaw-7412	135	17	aimed	aim	VERB
taxlaw-7412	135	18	to	to	PART
taxlaw-7412	135	19	answer	answer	VERB
taxlaw-7412	135	20	two	two	NUM
taxlaw-7412	135	21	fundamental	fundamental	ADJ
taxlaw-7412	135	22	questions	question	NOUN
taxlaw-7412	135	23	:	:	PUNCT
taxlaw-7412	135	24	(	(	PUNCT
taxlaw-7412	135	25	1	1	X
taxlaw-7412	135	26	)	)	PUNCT
taxlaw-7412	135	27	which	which	DET
taxlaw-7412	135	28	countries	country	NOUN
taxlaw-7412	135	29	should	should	AUX
taxlaw-7412	135	30	tax	tax	VERB
taxlaw-7412	135	31	income	income	NOUN
taxlaw-7412	135	32	internationally	internationally	ADV
taxlaw-7412	135	33	and	and	CCONJ
taxlaw-7412	135	34	(	(	PUNCT
taxlaw-7412	135	35	2	2	X
taxlaw-7412	135	36	)	)	PUNCT
taxlaw-7412	135	37	how	how	SCONJ
taxlaw-7412	135	38	to	to	PART
taxlaw-7412	135	39	distribute	distribute	VERB
taxlaw-7412	135	40	tax	tax	NOUN
taxlaw-7412	135	41	jurisdiction	jurisdiction	NOUN
taxlaw-7412	135	42	between	between	ADP
taxlaw-7412	135	43	them.40	them.40	PROPN
taxlaw-7412	135	44	33	33	NUM
taxlaw-7412	135	45	see	see	VERB
taxlaw-7412	135	46	,	,	PUNCT
taxlaw-7412	135	47	e.g.	e.g.	ADV
taxlaw-7412	135	48	,	,	PUNCT
taxlaw-7412	135	49	s.a	s.a	PROPN
taxlaw-7412	135	50	.	.	PROPN
taxlaw-7412	135	51	stevens	stevens	PROPN
taxlaw-7412	135	52	,	,	PUNCT
taxlaw-7412	135	53	the	the	DET
taxlaw-7412	135	54	duty	duty	NOUN
taxlaw-7412	135	55	of	of	ADP
taxlaw-7412	135	56	countries	country	NOUN
taxlaw-7412	135	57	and	and	CCONJ
taxlaw-7412	135	58	enterprises	enterprise	NOUN
taxlaw-7412	135	59	to	to	PART
taxlaw-7412	135	60	pay	pay	VERB
taxlaw-7412	135	61	their	their	PRON
taxlaw-7412	135	62	fair	fair	ADJ
taxlaw-7412	135	63	share	share	NOUN
taxlaw-7412	135	64	,	,	PUNCT
taxlaw-7412	135	65	42	42	NUM
taxlaw-7412	135	66	intertax	intertax	NOUN
taxlaw-7412	135	67	702	702	NUM
taxlaw-7412	135	68	,	,	PUNCT
taxlaw-7412	135	69	705–06	705–06	NUM
taxlaw-7412	135	70	(	(	PUNCT
taxlaw-7412	135	71	2014	2014	NUM
taxlaw-7412	135	72	)	)	PUNCT
taxlaw-7412	135	73	;	;	PUNCT
taxlaw-7412	135	74	martin	martin	PROPN
taxlaw-7412	135	75	hearson	hearson	PROPN
taxlaw-7412	135	76	,	,	PUNCT
taxlaw-7412	135	77	the	the	DET
taxlaw-7412	135	78	challenges	challenge	NOUN
taxlaw-7412	135	79	for	for	ADP
taxlaw-7412	135	80	developing	develop	VERB
taxlaw-7412	135	81	countries	country	NOUN
taxlaw-7412	135	82	in	in	ADP
taxlaw-7412	135	83	international	international	ADJ
taxlaw-7412	135	84	tax	tax	NOUN
taxlaw-7412	135	85	justice	justice	NOUN
taxlaw-7412	135	86	,	,	PUNCT
taxlaw-7412	135	87	54	54	NUM
taxlaw-7412	135	88	j.	j.	PROPN
taxlaw-7412	135	89	develop	develop	PROPN
taxlaw-7412	135	90	.	.	PUNCT
taxlaw-7412	136	1	stud	stud	NOUN
taxlaw-7412	136	2	.	.	PUNCT
taxlaw-7412	137	1	1932	1932	NUM
taxlaw-7412	137	2	(	(	PUNCT
taxlaw-7412	137	3	2018	2018	NUM
taxlaw-7412	137	4	)	)	PUNCT
taxlaw-7412	137	5	.	.	PUNCT
taxlaw-7412	138	1	34	34	NUM
taxlaw-7412	138	2	see	see	VERB
taxlaw-7412	138	3	,	,	PUNCT
taxlaw-7412	138	4	e.g.	e.g.	ADV
taxlaw-7412	138	5	,	,	PUNCT
taxlaw-7412	138	6	neil	neil	PROPN
taxlaw-7412	138	7	brooks	brooks	PROPN
taxlaw-7412	138	8	&	&	CCONJ
taxlaw-7412	138	9	thaddeus	thaddeus	PROPN
taxlaw-7412	138	10	hwong	hwong	PROPN
taxlaw-7412	138	11	,	,	PUNCT
taxlaw-7412	138	12	the	the	DET
taxlaw-7412	138	13	social	social	ADJ
taxlaw-7412	138	14	benefits	benefit	NOUN
taxlaw-7412	138	15	and	and	CCONJ
taxlaw-7412	138	16	economic	economic	ADJ
taxlaw-7412	138	17	costs	cost	NOUN
taxlaw-7412	138	18	of	of	ADP
taxlaw-7412	138	19	taxation	taxation	NOUN
taxlaw-7412	138	20	:	:	PUNCT
taxlaw-7412	138	21	a	a	DET
taxlaw-7412	138	22	comparison	comparison	NOUN
taxlaw-7412	138	23	of	of	ADP
taxlaw-7412	138	24	highand	highand	ADJ
taxlaw-7412	138	25	low	low	ADJ
taxlaw-7412	138	26	-	-	PUNCT
taxlaw-7412	138	27	tax	tax	NOUN
taxlaw-7412	138	28	countries	country	NOUN
taxlaw-7412	138	29	24–25	24–25	NUM
taxlaw-7412	138	30	(	(	PUNCT
taxlaw-7412	138	31	2006	2006	NUM
taxlaw-7412	138	32	)	)	PUNCT
taxlaw-7412	138	33	.	.	PUNCT
taxlaw-7412	139	1	35	35	NUM
taxlaw-7412	139	2	see	see	VERB
taxlaw-7412	139	3	,	,	PUNCT
taxlaw-7412	139	4	e.g.	e.g.	ADV
taxlaw-7412	139	5	,	,	PUNCT
taxlaw-7412	139	6	maarten	maarten	PROPN
taxlaw-7412	139	7	f.	f.	PROPN
taxlaw-7412	139	8	de	de	PROPN
taxlaw-7412	139	9	wilde	wilde	PROPN
taxlaw-7412	139	10	,	,	PUNCT
taxlaw-7412	139	11	some	some	DET
taxlaw-7412	139	12	thoughts	thought	NOUN
taxlaw-7412	139	13	on	on	ADP
taxlaw-7412	139	14	a	a	DET
taxlaw-7412	139	15	fair	fair	ADJ
taxlaw-7412	139	16	allocation	allocation	NOUN
taxlaw-7412	139	17	of	of	ADP
taxlaw-7412	139	18	corporate	corporate	ADJ
taxlaw-7412	139	19	tax	tax	NOUN
taxlaw-7412	139	20	in	in	ADP
taxlaw-7412	139	21	a	a	DET
taxlaw-7412	139	22	globalizing	globalize	VERB
taxlaw-7412	139	23	economy	economy	NOUN
taxlaw-7412	139	24	,	,	PUNCT
taxlaw-7412	139	25	38	38	NUM
taxlaw-7412	139	26	intertax	intertax	NOUN
taxlaw-7412	139	27	281	281	NUM
taxlaw-7412	139	28	,	,	PUNCT
taxlaw-7412	139	29	287	287	NUM
taxlaw-7412	139	30	(	(	PUNCT
taxlaw-7412	139	31	2010	2010	NUM
taxlaw-7412	139	32	)	)	PUNCT
taxlaw-7412	139	33	.	.	PUNCT
taxlaw-7412	140	1	36	36	NUM
taxlaw-7412	140	2	see	see	VERB
taxlaw-7412	140	3	brooks	brooks	NOUN
taxlaw-7412	140	4	,	,	PUNCT
taxlaw-7412	140	5	supra	supra	PROPN
taxlaw-7412	140	6	note	note	NOUN
taxlaw-7412	140	7	5	5	NUM
taxlaw-7412	140	8	,	,	PUNCT
taxlaw-7412	140	9	at	at	ADP
taxlaw-7412	140	10	491	491	NUM
taxlaw-7412	140	11	(	(	PUNCT
taxlaw-7412	140	12	noting	note	VERB
taxlaw-7412	140	13	that	that	SCONJ
taxlaw-7412	140	14	musgrave	musgrave	PROPN
taxlaw-7412	140	15	and	and	CCONJ
taxlaw-7412	140	16	musgrave	musgrave	PROPN
taxlaw-7412	140	17	’s	’s	PART
taxlaw-7412	140	18	1972	1972	NUM
taxlaw-7412	140	19	essay	essay	NOUN
taxlaw-7412	140	20	continues	continue	VERB
taxlaw-7412	140	21	to	to	PART
taxlaw-7412	140	22	be	be	AUX
taxlaw-7412	140	23	cited	cite	VERB
taxlaw-7412	140	24	regularly	regularly	ADV
taxlaw-7412	140	25	decades	decade	NOUN
taxlaw-7412	140	26	after	after	ADP
taxlaw-7412	140	27	publication	publication	NOUN
taxlaw-7412	140	28	and	and	CCONJ
taxlaw-7412	140	29	the	the	DET
taxlaw-7412	140	30	concept	concept	NOUN
taxlaw-7412	140	31	of	of	ADP
taxlaw-7412	140	32	inter	inter	ADJ
taxlaw-7412	140	33	-	-	ADJ
taxlaw-7412	140	34	nation	nation	ADJ
taxlaw-7412	140	35	equity	equity	NOUN
taxlaw-7412	140	36	continues	continue	VERB
taxlaw-7412	140	37	to	to	PART
taxlaw-7412	140	38	be	be	AUX
taxlaw-7412	140	39	relevant	relevant	ADJ
taxlaw-7412	140	40	as	as	ADP
taxlaw-7412	140	41	a	a	DET
taxlaw-7412	140	42	widely	widely	ADV
taxlaw-7412	140	43	accepted	accept	VERB
taxlaw-7412	140	44	criterion	criterion	NOUN
taxlaw-7412	140	45	for	for	ADP
taxlaw-7412	140	46	assessing	assess	VERB
taxlaw-7412	140	47	the	the	DET
taxlaw-7412	140	48	international	international	ADJ
taxlaw-7412	140	49	tax	tax	NOUN
taxlaw-7412	140	50	regime	regime	NOUN
taxlaw-7412	140	51	)	)	PUNCT
taxlaw-7412	140	52	.	.	PUNCT
taxlaw-7412	141	1	37	37	NUM
taxlaw-7412	141	2	see	see	VERB
taxlaw-7412	141	3	sources	source	NOUN
taxlaw-7412	141	4	cited	cite	VERB
taxlaw-7412	141	5	supra	supra	PROPN
taxlaw-7412	141	6	note	note	NOUN
taxlaw-7412	141	7	9	9	NUM
taxlaw-7412	141	8	.	.	X
taxlaw-7412	141	9	38	38	NUM
taxlaw-7412	141	10	see	see	NOUN
taxlaw-7412	141	11	,	,	PUNCT
taxlaw-7412	141	12	e.g.	e.g.	ADV
taxlaw-7412	141	13	,	,	PUNCT
taxlaw-7412	141	14	musgrave	musgrave	PROPN
taxlaw-7412	141	15	,	,	PUNCT
taxlaw-7412	141	16	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	141	17	equity	equity	NOUN
taxlaw-7412	141	18	,	,	PUNCT
taxlaw-7412	141	19	supra	supra	PROPN
taxlaw-7412	141	20	note	note	NOUN
taxlaw-7412	141	21	9	9	NUM
taxlaw-7412	141	22	,	,	PUNCT
taxlaw-7412	141	23	at	at	ADP
taxlaw-7412	141	24	54	54	NUM
taxlaw-7412	141	25	(	(	PUNCT
taxlaw-7412	141	26	“	"	PUNCT
taxlaw-7412	141	27	in	in	ADP
taxlaw-7412	141	28	fact	fact	NOUN
taxlaw-7412	141	29	,	,	PUNCT
taxlaw-7412	141	30	the	the	DET
taxlaw-7412	141	31	significance	significance	NOUN
taxlaw-7412	141	32	of	of	ADP
taxlaw-7412	141	33	these	these	DET
taxlaw-7412	141	34	tax	tax	NOUN
taxlaw-7412	141	35	arrangements	arrangement	NOUN
taxlaw-7412	141	36	for	for	ADP
taxlaw-7412	141	37	[	[	PUNCT
taxlaw-7412	141	38	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	141	39	equity	equity	NOUN
taxlaw-7412	141	40	]	]	PUNCT
taxlaw-7412	141	41	goes	go	VERB
taxlaw-7412	141	42	beyond	beyond	ADP
taxlaw-7412	141	43	the	the	DET
taxlaw-7412	141	44	mere	mere	ADJ
taxlaw-7412	141	45	revenue	revenue	NOUN
taxlaw-7412	141	46	share	share	NOUN
taxlaw-7412	141	47	.	.	PUNCT
taxlaw-7412	142	1	as	as	SCONJ
taxlaw-7412	142	2	capital	capital	NOUN
taxlaw-7412	142	3	moves	move	NOUN
taxlaw-7412	142	4	from	from	ADP
taxlaw-7412	142	5	one	one	NUM
taxlaw-7412	142	6	jurisdiction	jurisdiction	NOUN
taxlaw-7412	142	7	to	to	ADP
taxlaw-7412	142	8	another	another	PRON
taxlaw-7412	142	9	,	,	PUNCT
taxlaw-7412	142	10	this	this	PRON
taxlaw-7412	142	11	not	not	PART
taxlaw-7412	142	12	only	only	ADV
taxlaw-7412	142	13	affects	affect	VERB
taxlaw-7412	142	14	tax	tax	NOUN
taxlaw-7412	142	15	bases	basis	NOUN
taxlaw-7412	142	16	but	but	CCONJ
taxlaw-7412	142	17	also	also	ADV
taxlaw-7412	142	18	has	have	VERB
taxlaw-7412	142	19	its	its	PRON
taxlaw-7412	142	20	impact	impact	NOUN
taxlaw-7412	142	21	on	on	ADP
taxlaw-7412	142	22	factor	factor	NOUN
taxlaw-7412	142	23	earnings	earning	NOUN
taxlaw-7412	142	24	in	in	ADP
taxlaw-7412	142	25	both	both	PRON
taxlaw-7412	142	26	host	host	NOUN
taxlaw-7412	142	27	and	and	CCONJ
taxlaw-7412	142	28	home	home	NOUN
taxlaw-7412	142	29	jurisdictions	jurisdiction	NOUN
taxlaw-7412	142	30	.	.	PUNCT
taxlaw-7412	142	31	.	.	PUNCT
taxlaw-7412	143	1	.	.	PUNCT
taxlaw-7412	144	1	at	at	ADP
taxlaw-7412	144	2	the	the	DET
taxlaw-7412	144	3	same	same	ADJ
taxlaw-7412	144	4	time	time	NOUN
taxlaw-7412	144	5	,	,	PUNCT
taxlaw-7412	144	6	allowance	allowance	NOUN
taxlaw-7412	144	7	for	for	ADP
taxlaw-7412	144	8	these	these	DET
taxlaw-7412	144	9	secondary	secondary	ADJ
taxlaw-7412	144	10	effects	effect	NOUN
taxlaw-7412	144	11	in	in	ADP
taxlaw-7412	144	12	determining	determine	VERB
taxlaw-7412	144	13	an	an	DET
taxlaw-7412	144	14	equitable	equitable	ADJ
taxlaw-7412	144	15	distribution	distribution	NOUN
taxlaw-7412	144	16	of	of	ADP
taxlaw-7412	144	17	tax	tax	NOUN
taxlaw-7412	144	18	bases	basis	NOUN
taxlaw-7412	144	19	would	would	AUX
taxlaw-7412	144	20	be	be	AUX
taxlaw-7412	144	21	administratively	administratively	ADV
taxlaw-7412	144	22	unmanageable	unmanageable	ADJ
taxlaw-7412	144	23	,	,	PUNCT
taxlaw-7412	144	24	so	so	ADV
taxlaw-7412	144	25	,	,	PUNCT
taxlaw-7412	144	26	for	for	ADP
taxlaw-7412	144	27	practical	practical	ADJ
taxlaw-7412	144	28	purposes	purpose	NOUN
taxlaw-7412	144	29	,	,	PUNCT
taxlaw-7412	144	30	[	[	X
taxlaw-7412	144	31	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	144	32	equity	equity	NOUN
taxlaw-7412	144	33	]	]	PUNCT
taxlaw-7412	144	34	has	have	VERB
taxlaw-7412	144	35	to	to	PART
taxlaw-7412	144	36	be	be	AUX
taxlaw-7412	144	37	confined	confine	VERB
taxlaw-7412	144	38	to	to	ADP
taxlaw-7412	144	39	revenue	revenue	NOUN
taxlaw-7412	144	40	shares	share	NOUN
taxlaw-7412	144	41	.	.	PUNCT
taxlaw-7412	144	42	”	"	PUNCT
taxlaw-7412	144	43	)	)	PUNCT
taxlaw-7412	144	44	.	.	PUNCT
taxlaw-7412	145	1	39	39	NUM
taxlaw-7412	145	2	musgrave	musgrave	PROPN
taxlaw-7412	145	3	&	&	CCONJ
taxlaw-7412	145	4	musgrave	musgrave	PROPN
taxlaw-7412	145	5	,	,	PUNCT
taxlaw-7412	145	6	supra	supra	PROPN
taxlaw-7412	145	7	note	note	NOUN
taxlaw-7412	145	8	3	3	NUM
taxlaw-7412	145	9	.	.	SYM
taxlaw-7412	145	10	40	40	NUM
taxlaw-7412	145	11	musgrave	musgrave	PROPN
taxlaw-7412	145	12	’s	’s	PART
taxlaw-7412	145	13	analysis	analysis	NOUN
taxlaw-7412	145	14	is	be	AUX
taxlaw-7412	145	15	sophisticated	sophisticated	ADJ
taxlaw-7412	145	16	in	in	ADP
taxlaw-7412	145	17	many	many	ADJ
taxlaw-7412	145	18	respects	respect	NOUN
taxlaw-7412	145	19	and	and	CCONJ
taxlaw-7412	145	20	is	be	AUX
taxlaw-7412	145	21	not	not	PART
taxlaw-7412	145	22	limited	limit	VERB
taxlaw-7412	145	23	to	to	ADP
taxlaw-7412	145	24	these	these	DET
taxlaw-7412	145	25	two	two	NUM
taxlaw-7412	145	26	normative	normative	ADJ
taxlaw-7412	145	27	principles	principle	NOUN
taxlaw-7412	145	28	.	.	PUNCT
taxlaw-7412	146	1	this	this	DET
taxlaw-7412	146	2	article	article	NOUN
taxlaw-7412	146	3	will	will	AUX
taxlaw-7412	146	4	not	not	PART
taxlaw-7412	146	5	go	go	VERB
taxlaw-7412	146	6	into	into	ADP
taxlaw-7412	146	7	these	these	DET
taxlaw-7412	146	8	details	detail	NOUN
taxlaw-7412	146	9	because	because	SCONJ
taxlaw-7412	146	10	the	the	DET
taxlaw-7412	146	11	main	main	ADJ
taxlaw-7412	146	12	goal	goal	NOUN
taxlaw-7412	146	13	is	be	AUX
taxlaw-7412	146	14	to	to	PART
taxlaw-7412	146	15	understand	understand	VERB
taxlaw-7412	146	16	the	the	DET
taxlaw-7412	146	17	normative	normative	ADJ
taxlaw-7412	146	18	2020	2020	NUM
taxlaw-7412	146	19	]	]	PUNCT
taxlaw-7412	146	20	inter	inter	ADJ
taxlaw-7412	146	21	-	-	ADJ
taxlaw-7412	146	22	nation	nation	ADJ
taxlaw-7412	146	23	equity	equity	NOUN
taxlaw-7412	146	24	revisited	revisit	VERB
taxlaw-7412	146	25	65	65	NUM
taxlaw-7412	146	26	the	the	DET
taxlaw-7412	146	27	first	first	ADJ
taxlaw-7412	146	28	aspect	aspect	NOUN
taxlaw-7412	146	29	of	of	ADP
taxlaw-7412	146	30	the	the	DET
taxlaw-7412	146	31	musgrave	musgrave	PROPN
taxlaw-7412	146	32	’s	’s	PART
taxlaw-7412	146	33	conception	conception	NOUN
taxlaw-7412	146	34	of	of	ADP
taxlaw-7412	146	35	inter	inter	ADJ
taxlaw-7412	146	36	-	-	ADJ
taxlaw-7412	146	37	nation	nation	ADJ
taxlaw-7412	146	38	equity	equity	NOUN
taxlaw-7412	146	39	,	,	PUNCT
taxlaw-7412	146	40	regarding	regard	VERB
taxlaw-7412	146	41	the	the	DET
taxlaw-7412	146	42	allocation	allocation	NOUN
taxlaw-7412	146	43	of	of	ADP
taxlaw-7412	146	44	taxing	tax	VERB
taxlaw-7412	146	45	rights	right	NOUN
taxlaw-7412	146	46	,	,	PUNCT
taxlaw-7412	146	47	concerns	concern	VERB
taxlaw-7412	146	48	the	the	DET
taxlaw-7412	146	49	question	question	NOUN
taxlaw-7412	146	50	of	of	ADP
taxlaw-7412	146	51	how	how	SCONJ
taxlaw-7412	146	52	to	to	PART
taxlaw-7412	146	53	divide	divide	VERB
taxlaw-7412	146	54	the	the	DET
taxlaw-7412	146	55	international	international	ADJ
taxlaw-7412	146	56	tax	tax	NOUN
taxlaw-7412	146	57	base	base	NOUN
taxlaw-7412	146	58	among	among	ADP
taxlaw-7412	146	59	countries	country	NOUN
taxlaw-7412	146	60	when	when	SCONJ
taxlaw-7412	146	61	a	a	DET
taxlaw-7412	146	62	business	business	NOUN
taxlaw-7412	146	63	residing	reside	VERB
taxlaw-7412	146	64	in	in	ADP
taxlaw-7412	146	65	one	one	NUM
taxlaw-7412	146	66	country	country	NOUN
taxlaw-7412	146	67	earns	earn	VERB
taxlaw-7412	146	68	income	income	NOUN
taxlaw-7412	146	69	in	in	ADP
taxlaw-7412	146	70	another	another	DET
taxlaw-7412	146	71	country	country	NOUN
taxlaw-7412	146	72	.	.	PUNCT
taxlaw-7412	147	1	entitlement	entitlement	NOUN
taxlaw-7412	147	2	to	to	ADP
taxlaw-7412	147	3	tax	tax	NOUN
taxlaw-7412	147	4	is	be	AUX
taxlaw-7412	147	5	typically	typically	ADV
taxlaw-7412	147	6	determined	determine	VERB
taxlaw-7412	147	7	by	by	ADP
taxlaw-7412	147	8	the	the	DET
taxlaw-7412	147	9	source	source	NOUN
taxlaw-7412	147	10	principle	principle	NOUN
taxlaw-7412	147	11	,	,	PUNCT
taxlaw-7412	147	12	which	which	PRON
taxlaw-7412	147	13	allows	allow	VERB
taxlaw-7412	147	14	a	a	DET
taxlaw-7412	147	15	jurisdiction	jurisdiction	NOUN
taxlaw-7412	147	16	to	to	PART
taxlaw-7412	147	17	tax	tax	VERB
taxlaw-7412	147	18	foreign	foreign	ADJ
taxlaw-7412	147	19	income	income	NOUN
taxlaw-7412	147	20	generated	generate	VERB
taxlaw-7412	147	21	within	within	ADP
taxlaw-7412	147	22	its	its	PRON
taxlaw-7412	147	23	territory	territory	NOUN
taxlaw-7412	147	24	,	,	PUNCT
taxlaw-7412	147	25	and	and	CCONJ
taxlaw-7412	147	26	the	the	DET
taxlaw-7412	147	27	residence	residence	NOUN
taxlaw-7412	147	28	principle	principle	NOUN
taxlaw-7412	147	29	,	,	PUNCT
taxlaw-7412	147	30	which	which	PRON
taxlaw-7412	147	31	recognizes	recognize	VERB
taxlaw-7412	147	32	the	the	DET
taxlaw-7412	147	33	right	right	NOUN
taxlaw-7412	147	34	of	of	ADP
taxlaw-7412	147	35	a	a	DET
taxlaw-7412	147	36	jurisdiction	jurisdiction	NOUN
taxlaw-7412	147	37	to	to	PART
taxlaw-7412	147	38	tax	tax	VERB
taxlaw-7412	147	39	all	all	DET
taxlaw-7412	147	40	income	income	NOUN
taxlaw-7412	147	41	of	of	ADP
taxlaw-7412	147	42	its	its	PRON
taxlaw-7412	147	43	residents	resident	NOUN
taxlaw-7412	147	44	regardless	regardless	ADV
taxlaw-7412	147	45	of	of	ADP
taxlaw-7412	147	46	where	where	SCONJ
taxlaw-7412	147	47	the	the	DET
taxlaw-7412	147	48	income	income	NOUN
taxlaw-7412	147	49	was	be	AUX
taxlaw-7412	147	50	earned	earn	VERB
taxlaw-7412	147	51	.	.	PUNCT
taxlaw-7412	148	1	the	the	DET
taxlaw-7412	148	2	musgraves	musgrave	NOUN
taxlaw-7412	148	3	argue	argue	VERB
taxlaw-7412	148	4	that	that	SCONJ
taxlaw-7412	148	5	the	the	DET
taxlaw-7412	148	6	source	source	NOUN
taxlaw-7412	148	7	principle	principle	NOUN
taxlaw-7412	148	8	should	should	AUX
taxlaw-7412	148	9	take	take	VERB
taxlaw-7412	148	10	precedence	precedence	NOUN
taxlaw-7412	148	11	in	in	ADP
taxlaw-7412	148	12	determining	determine	VERB
taxlaw-7412	148	13	entitlement	entitlement	NOUN
taxlaw-7412	148	14	to	to	ADP
taxlaw-7412	148	15	tax	tax	NOUN
taxlaw-7412	148	16	.	.	PUNCT
taxlaw-7412	149	1	in	in	ADP
taxlaw-7412	149	2	their	their	PRON
taxlaw-7412	149	3	view	view	NOUN
taxlaw-7412	149	4	,	,	PUNCT
taxlaw-7412	149	5	there	there	PRON
taxlaw-7412	149	6	are	be	VERB
taxlaw-7412	149	7	two	two	NUM
taxlaw-7412	149	8	main	main	ADJ
taxlaw-7412	149	9	reasons	reason	NOUN
taxlaw-7412	149	10	for	for	ADP
taxlaw-7412	149	11	this	this	DET
taxlaw-7412	149	12	choice	choice	NOUN
taxlaw-7412	149	13	.	.	PUNCT
taxlaw-7412	150	1	first	first	ADV
taxlaw-7412	150	2	,	,	PUNCT
taxlaw-7412	150	3	because	because	SCONJ
taxlaw-7412	150	4	low	low	ADJ
taxlaw-7412	150	5	-	-	PUNCT
taxlaw-7412	150	6	income	income	NOUN
taxlaw-7412	150	7	countries	country	NOUN
taxlaw-7412	150	8	are	be	AUX
taxlaw-7412	150	9	typically	typically	ADV
taxlaw-7412	150	10	source	source	NOUN
taxlaw-7412	150	11	jurisdictions	jurisdiction	NOUN
taxlaw-7412	150	12	,	,	PUNCT
taxlaw-7412	150	13	it	it	PRON
taxlaw-7412	150	14	would	would	AUX
taxlaw-7412	150	15	be	be	AUX
taxlaw-7412	150	16	inequitable	inequitable	ADJ
taxlaw-7412	150	17	to	to	PART
taxlaw-7412	150	18	favor	favor	VERB
taxlaw-7412	150	19	residence	residence	NOUN
taxlaw-7412	150	20	-	-	PUNCT
taxlaw-7412	150	21	based	base	VERB
taxlaw-7412	150	22	taxation.41	taxation.41	NOUN
taxlaw-7412	150	23	second	second	ADJ
taxlaw-7412	150	24	,	,	PUNCT
taxlaw-7412	150	25	because	because	SCONJ
taxlaw-7412	150	26	the	the	DET
taxlaw-7412	150	27	place	place	NOUN
taxlaw-7412	150	28	of	of	ADP
taxlaw-7412	150	29	corporate	corporate	ADJ
taxlaw-7412	150	30	residence	residence	NOUN
taxlaw-7412	150	31	involves	involve	VERB
taxlaw-7412	150	32	a	a	DET
taxlaw-7412	150	33	fairly	fairly	ADV
taxlaw-7412	150	34	arbitrary	arbitrary	ADJ
taxlaw-7412	150	35	decision	decision	NOUN
taxlaw-7412	150	36	by	by	ADP
taxlaw-7412	150	37	the	the	DET
taxlaw-7412	150	38	corporation	corporation	NOUN
taxlaw-7412	150	39	itself	itself	PRON
taxlaw-7412	150	40	and	and	CCONJ
taxlaw-7412	150	41	can	can	AUX
taxlaw-7412	150	42	be	be	AUX
taxlaw-7412	150	43	easily	easily	ADV
taxlaw-7412	150	44	manipulated.42	manipulated.42	NOUN
taxlaw-7412	150	45	once	once	SCONJ
taxlaw-7412	150	46	it	it	PRON
taxlaw-7412	150	47	is	be	AUX
taxlaw-7412	150	48	determined	determine	VERB
taxlaw-7412	150	49	that	that	SCONJ
taxlaw-7412	150	50	the	the	DET
taxlaw-7412	150	51	source	source	NOUN
taxlaw-7412	150	52	country	country	NOUN
taxlaw-7412	150	53	has	have	VERB
taxlaw-7412	150	54	the	the	DET
taxlaw-7412	150	55	primary	primary	ADJ
taxlaw-7412	150	56	entitlement	entitlement	NOUN
taxlaw-7412	150	57	to	to	ADP
taxlaw-7412	150	58	tax	tax	NOUN
taxlaw-7412	150	59	,	,	PUNCT
taxlaw-7412	150	60	the	the	DET
taxlaw-7412	150	61	next	next	ADJ
taxlaw-7412	150	62	question	question	NOUN
taxlaw-7412	150	63	is	be	AUX
taxlaw-7412	150	64	how	how	SCONJ
taxlaw-7412	150	65	much	much	ADJ
taxlaw-7412	150	66	the	the	DET
taxlaw-7412	150	67	source	source	NOUN
taxlaw-7412	150	68	country	country	NOUN
taxlaw-7412	150	69	is	be	AUX
taxlaw-7412	150	70	entitled	entitle	VERB
taxlaw-7412	150	71	to	to	ADP
taxlaw-7412	150	72	tax.43	tax.43	PROPN
taxlaw-7412	150	73	two	two	NUM
taxlaw-7412	150	74	assumptions	assumption	NOUN
taxlaw-7412	150	75	made	make	VERB
taxlaw-7412	150	76	by	by	ADP
taxlaw-7412	150	77	the	the	DET
taxlaw-7412	150	78	musgraves	musgrave	NOUN
taxlaw-7412	150	79	are	be	AUX
taxlaw-7412	150	80	relevant	relevant	ADJ
taxlaw-7412	150	81	here	here	ADV
taxlaw-7412	150	82	.	.	PUNCT
taxlaw-7412	151	1	the	the	DET
taxlaw-7412	151	2	first	first	ADJ
taxlaw-7412	151	3	assumption	assumption	NOUN
taxlaw-7412	151	4	is	be	AUX
taxlaw-7412	151	5	that	that	SCONJ
taxlaw-7412	151	6	any	any	DET
taxlaw-7412	151	7	income	income	NOUN
taxlaw-7412	151	8	earned	earn	VERB
taxlaw-7412	151	9	by	by	ADP
taxlaw-7412	151	10	an	an	DET
taxlaw-7412	151	11	investor	investor	NOUN
taxlaw-7412	151	12	arising	arise	VERB
taxlaw-7412	151	13	from	from	ADP
taxlaw-7412	151	14	international	international	ADJ
taxlaw-7412	151	15	trade	trade	NOUN
taxlaw-7412	151	16	and	and	CCONJ
taxlaw-7412	151	17	investment	investment	NOUN
taxlaw-7412	151	18	is	be	AUX
taxlaw-7412	151	19	part	part	NOUN
taxlaw-7412	151	20	of	of	ADP
taxlaw-7412	151	21	the	the	DET
taxlaw-7412	151	22	residence	residence	NOUN
taxlaw-7412	151	23	country	country	NOUN
taxlaw-7412	151	24	’s	’s	PART
taxlaw-7412	151	25	earnings	earning	NOUN
taxlaw-7412	151	26	.	.	PUNCT
taxlaw-7412	152	1	this	this	PRON
taxlaw-7412	152	2	means	mean	VERB
taxlaw-7412	152	3	that	that	SCONJ
taxlaw-7412	152	4	any	any	DET
taxlaw-7412	152	5	taxes	taxis	NOUN
taxlaw-7412	152	6	imposed	impose	VERB
taxlaw-7412	152	7	at	at	ADP
taxlaw-7412	152	8	source	source	NOUN
taxlaw-7412	152	9	will	will	AUX
taxlaw-7412	152	10	result	result	VERB
taxlaw-7412	152	11	in	in	ADP
taxlaw-7412	152	12	inter	inter	ADJ
taxlaw-7412	152	13	-	-	ADJ
taxlaw-7412	152	14	nation	nation	ADJ
taxlaw-7412	152	15	redistribution	redistribution	NOUN
taxlaw-7412	152	16	(	(	PUNCT
taxlaw-7412	152	17	transfer	transfer	NOUN
taxlaw-7412	152	18	of	of	ADP
taxlaw-7412	152	19	international	international	ADJ
taxlaw-7412	152	20	gains	gain	NOUN
taxlaw-7412	152	21	from	from	ADP
taxlaw-7412	152	22	the	the	DET
taxlaw-7412	152	23	residence	residence	NOUN
taxlaw-7412	152	24	to	to	ADP
taxlaw-7412	152	25	the	the	DET
taxlaw-7412	152	26	source	source	NOUN
taxlaw-7412	152	27	country	country	NOUN
taxlaw-7412	152	28	)	)	PUNCT
taxlaw-7412	152	29	,	,	PUNCT
taxlaw-7412	152	30	whereas	whereas	SCONJ
taxlaw-7412	152	31	any	any	DET
taxlaw-7412	152	32	taxes	taxis	NOUN
taxlaw-7412	152	33	imposed	impose	VERB
taxlaw-7412	152	34	by	by	ADP
taxlaw-7412	152	35	the	the	DET
taxlaw-7412	152	36	residence	residence	NOUN
taxlaw-7412	152	37	country	country	NOUN
taxlaw-7412	152	38	will	will	AUX
taxlaw-7412	152	39	not	not	PART
taxlaw-7412	152	40	(	(	PUNCT
taxlaw-7412	152	41	because	because	SCONJ
taxlaw-7412	152	42	it	it	PRON
taxlaw-7412	152	43	only	only	ADV
taxlaw-7412	152	44	transfers	transfer	VERB
taxlaw-7412	152	45	earnings	earning	NOUN
taxlaw-7412	152	46	from	from	ADP
taxlaw-7412	152	47	a	a	DET
taxlaw-7412	152	48	resident	resident	NOUN
taxlaw-7412	152	49	to	to	ADP
taxlaw-7412	152	50	the	the	DET
taxlaw-7412	152	51	treasury	treasury	NOUN
taxlaw-7412	152	52	of	of	ADP
taxlaw-7412	152	53	the	the	DET
taxlaw-7412	152	54	residence	residence	NOUN
taxlaw-7412	152	55	country).44	country).44	NOUN
taxlaw-7412	152	56	the	the	DET
taxlaw-7412	152	57	rationale	rationale	NOUN
taxlaw-7412	152	58	behind	behind	ADP
taxlaw-7412	152	59	this	this	DET
taxlaw-7412	152	60	assumption	assumption	NOUN
taxlaw-7412	152	61	is	be	AUX
taxlaw-7412	152	62	not	not	PART
taxlaw-7412	152	63	clear	clear	ADJ
taxlaw-7412	152	64	.	.	PUNCT
taxlaw-7412	153	1	one	one	NUM
taxlaw-7412	153	2	reason	reason	NOUN
taxlaw-7412	153	3	might	might	AUX
taxlaw-7412	153	4	be	be	AUX
taxlaw-7412	153	5	that	that	SCONJ
taxlaw-7412	153	6	until	until	ADP
taxlaw-7412	153	7	1991	1991	NUM
taxlaw-7412	153	8	,	,	PUNCT
taxlaw-7412	153	9	the	the	DET
taxlaw-7412	153	10	united	united	PROPN
taxlaw-7412	153	11	states	states	PROPN
taxlaw-7412	153	12	used	use	VERB
taxlaw-7412	153	13	as	as	ADP
taxlaw-7412	153	14	its	its	PRON
taxlaw-7412	153	15	overall	overall	ADJ
taxlaw-7412	153	16	economic	economic	ADJ
taxlaw-7412	153	17	indicator	indicator	NOUN
taxlaw-7412	153	18	the	the	DET
taxlaw-7412	153	19	gross	gross	ADJ
taxlaw-7412	153	20	national	national	ADJ
taxlaw-7412	153	21	product	product	NOUN
taxlaw-7412	153	22	(	(	PUNCT
taxlaw-7412	153	23	gnp	gnp	PROPN
taxlaw-7412	153	24	)	)	PUNCT
taxlaw-7412	153	25	,	,	PUNCT
taxlaw-7412	153	26	which	which	PRON
taxlaw-7412	153	27	includes	include	VERB
taxlaw-7412	153	28	income	income	NOUN
taxlaw-7412	153	29	earned	earn	VERB
taxlaw-7412	153	30	by	by	ADP
taxlaw-7412	153	31	residents	resident	NOUN
taxlaw-7412	153	32	overseas	overseas	ADV
taxlaw-7412	153	33	and	and	CCONJ
taxlaw-7412	153	34	excludes	exclude	VERB
taxlaw-7412	153	35	income	income	NOUN
taxlaw-7412	153	36	earned	earn	VERB
taxlaw-7412	153	37	by	by	ADP
taxlaw-7412	153	38	non	non	NOUN
taxlaw-7412	153	39	-	-	NOUN
taxlaw-7412	153	40	residents	resident	NOUN
taxlaw-7412	153	41	in	in	ADP
taxlaw-7412	153	42	the	the	DET
taxlaw-7412	153	43	country	country	NOUN
taxlaw-7412	153	44	.	.	PUNCT
taxlaw-7412	154	1	in	in	ADP
taxlaw-7412	154	2	1991	1991	NUM
taxlaw-7412	154	3	,	,	PUNCT
taxlaw-7412	154	4	the	the	DET
taxlaw-7412	154	5	united	united	PROPN
taxlaw-7412	154	6	states	states	PROPN
taxlaw-7412	154	7	shifted	shift	VERB
taxlaw-7412	154	8	to	to	ADP
taxlaw-7412	154	9	gross	gross	ADJ
taxlaw-7412	154	10	domestic	domestic	ADJ
taxlaw-7412	154	11	product	product	NOUN
taxlaw-7412	154	12	(	(	PUNCT
taxlaw-7412	154	13	gdp	gdp	NOUN
taxlaw-7412	154	14	)	)	PUNCT
taxlaw-7412	154	15	,	,	PUNCT
taxlaw-7412	154	16	which	which	PRON
taxlaw-7412	154	17	computes	compute	VERB
taxlaw-7412	154	18	exclusively	exclusively	ADV
taxlaw-7412	154	19	income	income	NOUN
taxlaw-7412	154	20	produced	produce	VERB
taxlaw-7412	154	21	in	in	ADP
taxlaw-7412	154	22	the	the	DET
taxlaw-7412	154	23	country	country	NOUN
taxlaw-7412	154	24	,	,	PUNCT
taxlaw-7412	154	25	either	either	CCONJ
taxlaw-7412	154	26	by	by	ADP
taxlaw-7412	154	27	residents	resident	NOUN
taxlaw-7412	154	28	or	or	CCONJ
taxlaw-7412	154	29	non	non	NOUN
taxlaw-7412	154	30	-	-	NOUN
taxlaw-7412	154	31	residents	resident	NOUN
taxlaw-7412	154	32	.	.	PUNCT
taxlaw-7412	155	1	45	45	NUM
taxlaw-7412	155	2	another	another	DET
taxlaw-7412	155	3	reason	reason	NOUN
taxlaw-7412	155	4	might	might	AUX
taxlaw-7412	155	5	be	be	AUX
taxlaw-7412	155	6	that	that	SCONJ
taxlaw-7412	155	7	the	the	DET
taxlaw-7412	155	8	musgraves	musgrave	NOUN
taxlaw-7412	155	9	adopted	adopt	VERB
taxlaw-7412	155	10	the	the	DET
taxlaw-7412	155	11	typical	typical	ADJ
taxlaw-7412	155	12	assumption	assumption	NOUN
taxlaw-7412	155	13	that	that	SCONJ
taxlaw-7412	155	14	income	income	NOUN
taxlaw-7412	155	15	is	be	AUX
taxlaw-7412	155	16	owned	own	VERB
taxlaw-7412	155	17	by	by	ADP
taxlaw-7412	155	18	who	who	PRON
taxlaw-7412	155	19	produces	produce	VERB
taxlaw-7412	155	20	it	it	PRON
taxlaw-7412	155	21	,	,	PUNCT
taxlaw-7412	155	22	regardless	regardless	ADV
taxlaw-7412	155	23	of	of	ADP
taxlaw-7412	155	24	its	its	PRON
taxlaw-7412	155	25	place	place	NOUN
taxlaw-7412	155	26	of	of	ADP
taxlaw-7412	155	27	origin	origin	NOUN
taxlaw-7412	155	28	.	.	PUNCT
taxlaw-7412	156	1	46	46	NUM
taxlaw-7412	156	2	but	but	CCONJ
taxlaw-7412	156	3	the	the	DET
taxlaw-7412	156	4	practical	practical	ADJ
taxlaw-7412	156	5	grounds	ground	NOUN
taxlaw-7412	156	6	for	for	ADP
taxlaw-7412	156	7	the	the	DET
taxlaw-7412	156	8	principles	principle	NOUN
taxlaw-7412	156	9	they	they	PRON
taxlaw-7412	156	10	articulate	articulate	VERB
taxlaw-7412	156	11	and	and	CCONJ
taxlaw-7412	156	12	how	how	SCONJ
taxlaw-7412	156	13	these	these	DET
taxlaw-7412	156	14	principles	principle	NOUN
taxlaw-7412	156	15	are	be	AUX
taxlaw-7412	156	16	situated	situate	VERB
taxlaw-7412	156	17	in	in	ADP
taxlaw-7412	156	18	the	the	DET
taxlaw-7412	156	19	current	current	ADJ
taxlaw-7412	156	20	global	global	PROPN
taxlaw-7412	156	21	justice	justice	PROPN
taxlaw-7412	156	22	debate	debate	NOUN
taxlaw-7412	156	23	.	.	PUNCT
taxlaw-7412	157	1	41	41	NUM
taxlaw-7412	157	2	musgrave	musgrave	PROPN
taxlaw-7412	157	3	&	&	CCONJ
taxlaw-7412	157	4	musgrave	musgrave	PROPN
taxlaw-7412	157	5	,	,	PUNCT
taxlaw-7412	157	6	supra	supra	PROPN
taxlaw-7412	157	7	note	note	NOUN
taxlaw-7412	157	8	3	3	NUM
taxlaw-7412	157	9	,	,	PUNCT
taxlaw-7412	157	10	at	at	ADP
taxlaw-7412	157	11	78	78	NUM
taxlaw-7412	157	12	.	.	PUNCT
taxlaw-7412	157	13	42	42	NUM
taxlaw-7412	158	1	i	i	PRON
taxlaw-7412	158	2	d.	d.	PROPN
taxlaw-7412	158	3	43	43	NUM
taxlaw-7412	158	4	the	the	DET
taxlaw-7412	158	5	musgraves	musgrave	NOUN
taxlaw-7412	158	6	highlight	highlight	VERB
taxlaw-7412	158	7	that	that	SCONJ
taxlaw-7412	158	8	inter	inter	ADJ
taxlaw-7412	158	9	-	-	ADJ
taxlaw-7412	158	10	nation	nation	ADJ
taxlaw-7412	158	11	equity	equity	NOUN
taxlaw-7412	158	12	is	be	AUX
taxlaw-7412	158	13	relevant	relevant	ADJ
taxlaw-7412	158	14	in	in	ADP
taxlaw-7412	158	15	determining	determine	VERB
taxlaw-7412	158	16	the	the	DET
taxlaw-7412	158	17	distributional	distributional	ADJ
taxlaw-7412	158	18	claims	claim	NOUN
taxlaw-7412	158	19	not	not	PART
taxlaw-7412	158	20	only	only	ADV
taxlaw-7412	158	21	between	between	ADP
taxlaw-7412	158	22	source	source	NOUN
taxlaw-7412	158	23	and	and	CCONJ
taxlaw-7412	158	24	resident	resident	ADJ
taxlaw-7412	158	25	countries	country	NOUN
taxlaw-7412	158	26	,	,	PUNCT
taxlaw-7412	158	27	but	but	CCONJ
taxlaw-7412	158	28	also	also	ADV
taxlaw-7412	158	29	among	among	ADP
taxlaw-7412	158	30	the	the	DET
taxlaw-7412	158	31	different	different	ADJ
taxlaw-7412	158	32	possible	possible	ADJ
taxlaw-7412	158	33	source	source	NOUN
taxlaw-7412	158	34	countries	country	NOUN
taxlaw-7412	158	35	and	and	CCONJ
taxlaw-7412	158	36	the	the	DET
taxlaw-7412	158	37	different	different	ADJ
taxlaw-7412	158	38	possible	possible	ADJ
taxlaw-7412	158	39	residence	residence	NOUN
taxlaw-7412	158	40	countries	country	NOUN
taxlaw-7412	158	41	.	.	PUNCT
taxlaw-7412	159	1	as	as	ADP
taxlaw-7412	159	2	for	for	ADP
taxlaw-7412	159	3	the	the	DET
taxlaw-7412	159	4	latter	latter	ADJ
taxlaw-7412	159	5	,	,	PUNCT
taxlaw-7412	159	6	they	they	PRON
taxlaw-7412	159	7	argue	argue	VERB
taxlaw-7412	159	8	that	that	SCONJ
taxlaw-7412	159	9	a	a	DET
taxlaw-7412	159	10	residence	residence	NOUN
taxlaw-7412	159	11	country	country	NOUN
taxlaw-7412	159	12	should	should	AUX
taxlaw-7412	159	13	be	be	AUX
taxlaw-7412	159	14	entitled	entitle	VERB
taxlaw-7412	159	15	to	to	PART
taxlaw-7412	159	16	tax	tax	NOUN
taxlaw-7412	159	17	only	only	ADV
taxlaw-7412	159	18	if	if	SCONJ
taxlaw-7412	159	19	it	it	PRON
taxlaw-7412	159	20	is	be	AUX
taxlaw-7412	159	21	either	either	CCONJ
taxlaw-7412	159	22	the	the	DET
taxlaw-7412	159	23	country	country	NOUN
taxlaw-7412	159	24	of	of	ADP
taxlaw-7412	159	25	source	source	NOUN
taxlaw-7412	159	26	or	or	CCONJ
taxlaw-7412	159	27	the	the	DET
taxlaw-7412	159	28	country	country	NOUN
taxlaw-7412	159	29	of	of	ADP
taxlaw-7412	159	30	primary	primary	ADJ
taxlaw-7412	159	31	tax	tax	NOUN
taxlaw-7412	159	32	allegiance	allegiance	NOUN
taxlaw-7412	159	33	(	(	PUNCT
taxlaw-7412	159	34	residence	residence	NOUN
taxlaw-7412	159	35	or	or	CCONJ
taxlaw-7412	159	36	citizenship	citizenship	NOUN
taxlaw-7412	159	37	)	)	PUNCT
taxlaw-7412	159	38	for	for	ADP
taxlaw-7412	159	39	individual	individual	ADJ
taxlaw-7412	159	40	shareholders	shareholder	NOUN
taxlaw-7412	159	41	owning	own	VERB
taxlaw-7412	159	42	a	a	DET
taxlaw-7412	159	43	substantial	substantial	ADJ
taxlaw-7412	159	44	proportion	proportion	NOUN
taxlaw-7412	159	45	of	of	ADP
taxlaw-7412	159	46	the	the	DET
taxlaw-7412	159	47	equity	equity	NOUN
taxlaw-7412	159	48	.	.	PUNCT
taxlaw-7412	160	1	see	see	VERB
taxlaw-7412	160	2	musgrave	musgrave	PROPN
taxlaw-7412	160	3	&	&	CCONJ
taxlaw-7412	160	4	musgrave	musgrave	PROPN
taxlaw-7412	160	5	,	,	PUNCT
taxlaw-7412	160	6	supra	supra	PROPN
taxlaw-7412	160	7	note	note	NOUN
taxlaw-7412	160	8	3	3	NUM
taxlaw-7412	160	9	,	,	PUNCT
taxlaw-7412	160	10	at	at	ADP
taxlaw-7412	160	11	78–79	78–79	NUM
taxlaw-7412	160	12	.	.	PUNCT
taxlaw-7412	161	1	44	44	NUM
taxlaw-7412	161	2	this	this	DET
taxlaw-7412	161	3	assumption	assumption	NOUN
taxlaw-7412	161	4	is	be	AUX
taxlaw-7412	161	5	later	later	ADV
taxlaw-7412	161	6	relaxed	relaxed	ADJ
taxlaw-7412	161	7	,	,	PUNCT
taxlaw-7412	161	8	when	when	SCONJ
taxlaw-7412	161	9	they	they	PRON
taxlaw-7412	161	10	consider	consider	VERB
taxlaw-7412	161	11	that	that	SCONJ
taxlaw-7412	161	12	whenever	whenever	SCONJ
taxlaw-7412	161	13	the	the	DET
taxlaw-7412	161	14	incidence	incidence	NOUN
taxlaw-7412	161	15	of	of	ADP
taxlaw-7412	161	16	corporation	corporation	NOUN
taxlaw-7412	161	17	tax	tax	NOUN
taxlaw-7412	161	18	falls	fall	VERB
taxlaw-7412	161	19	on	on	ADP
taxlaw-7412	161	20	consumers	consumer	NOUN
taxlaw-7412	161	21	rather	rather	ADV
taxlaw-7412	161	22	than	than	ADP
taxlaw-7412	161	23	solely	solely	ADV
taxlaw-7412	161	24	on	on	ADP
taxlaw-7412	161	25	profits	profit	NOUN
taxlaw-7412	161	26	,	,	PUNCT
taxlaw-7412	161	27	taxation	taxation	NOUN
taxlaw-7412	161	28	by	by	ADP
taxlaw-7412	161	29	the	the	DET
taxlaw-7412	161	30	residence	residence	NOUN
taxlaw-7412	161	31	country	country	NOUN
taxlaw-7412	161	32	on	on	ADP
taxlaw-7412	161	33	its	its	PRON
taxlaw-7412	161	34	foreign	foreign	ADJ
taxlaw-7412	161	35	investment	investment	NOUN
taxlaw-7412	161	36	results	result	NOUN
taxlaw-7412	161	37	in	in	ADP
taxlaw-7412	161	38	a	a	DET
taxlaw-7412	161	39	national	national	ADJ
taxlaw-7412	161	40	loss	loss	NOUN
taxlaw-7412	161	41	to	to	ADP
taxlaw-7412	161	42	the	the	DET
taxlaw-7412	161	43	source	source	NOUN
taxlaw-7412	161	44	country	country	NOUN
taxlaw-7412	161	45	(	(	PUNCT
taxlaw-7412	161	46	and	and	CCONJ
taxlaw-7412	161	47	a	a	DET
taxlaw-7412	161	48	gain	gain	NOUN
taxlaw-7412	161	49	to	to	ADP
taxlaw-7412	161	50	the	the	DET
taxlaw-7412	161	51	residence	residence	NOUN
taxlaw-7412	161	52	country	country	NOUN
taxlaw-7412	161	53	)	)	PUNCT
taxlaw-7412	161	54	.	.	PUNCT
taxlaw-7412	162	1	in	in	ADP
taxlaw-7412	162	2	such	such	DET
taxlaw-7412	162	3	a	a	DET
taxlaw-7412	162	4	case	case	NOUN
taxlaw-7412	162	5	,	,	PUNCT
taxlaw-7412	162	6	they	they	PRON
taxlaw-7412	162	7	argue	argue	VERB
taxlaw-7412	162	8	that	that	SCONJ
taxlaw-7412	162	9	residence	residence	NOUN
taxlaw-7412	162	10	-	-	PUNCT
taxlaw-7412	162	11	based	base	VERB
taxlaw-7412	162	12	taxation	taxation	NOUN
taxlaw-7412	162	13	would	would	AUX
taxlaw-7412	162	14	be	be	AUX
taxlaw-7412	162	15	inappropriate	inappropriate	ADJ
taxlaw-7412	162	16	for	for	ADP
taxlaw-7412	162	17	redistributive	redistributive	ADJ
taxlaw-7412	162	18	reasons	reason	NOUN
taxlaw-7412	162	19	because	because	SCONJ
taxlaw-7412	162	20	the	the	DET
taxlaw-7412	162	21	capital	capital	NOUN
taxlaw-7412	162	22	exporting	export	VERB
taxlaw-7412	162	23	country	country	NOUN
taxlaw-7412	162	24	will	will	AUX
taxlaw-7412	162	25	hardly	hardly	ADV
taxlaw-7412	162	26	be	be	AUX
taxlaw-7412	162	27	the	the	DET
taxlaw-7412	162	28	low	low	ADJ
taxlaw-7412	162	29	-	-	PUNCT
taxlaw-7412	162	30	income	income	NOUN
taxlaw-7412	162	31	country	country	NOUN
taxlaw-7412	162	32	.	.	PUNCT
taxlaw-7412	163	1	see	see	VERB
taxlaw-7412	163	2	i	i	PRON
taxlaw-7412	163	3	d.	d.	PROPN
taxlaw-7412	163	4	at	at	ADP
taxlaw-7412	163	5	80–81	80–81	NUM
taxlaw-7412	163	6	.	.	PUNCT
taxlaw-7412	164	1	45	45	NUM
taxlaw-7412	164	2	see	see	VERB
taxlaw-7412	164	3	united	united	PROPN
taxlaw-7412	164	4	states	states	PROPN
taxlaw-7412	164	5	bureau	bureau	PROPN
taxlaw-7412	164	6	of	of	ADP
taxlaw-7412	164	7	economic	economic	ADJ
taxlaw-7412	164	8	analysis	analysis	NOUN
taxlaw-7412	164	9	,	,	PUNCT
taxlaw-7412	164	10	gross	gross	ADJ
taxlaw-7412	164	11	domestic	domestic	ADJ
taxlaw-7412	164	12	product	product	NOUN
taxlaw-7412	164	13	as	as	ADP
taxlaw-7412	164	14	a	a	DET
taxlaw-7412	164	15	measure	measure	NOUN
taxlaw-7412	164	16	of	of	ADP
taxlaw-7412	164	17	u.s	u.s	PROPN
taxlaw-7412	164	18	.	.	PROPN
taxlaw-7412	164	19	production	production	NOUN
taxlaw-7412	164	20	8	8	NUM
taxlaw-7412	164	21	(	(	PUNCT
taxlaw-7412	164	22	1991	1991	NUM
taxlaw-7412	164	23	)	)	PUNCT
taxlaw-7412	164	24	.	.	PUNCT
taxlaw-7412	165	1	46	46	NUM
taxlaw-7412	165	2	klaus	klaus	PROPN
taxlaw-7412	165	3	vogel	vogel	PROPN
taxlaw-7412	165	4	criticized	criticize	VERB
taxlaw-7412	165	5	this	this	DET
taxlaw-7412	165	6	assumption	assumption	NOUN
taxlaw-7412	165	7	by	by	ADP
taxlaw-7412	165	8	arguing	argue	VERB
taxlaw-7412	165	9	that	that	SCONJ
taxlaw-7412	165	10	it	it	PRON
taxlaw-7412	165	11	ignores	ignore	VERB
taxlaw-7412	165	12	the	the	DET
taxlaw-7412	165	13	fact	fact	NOUN
taxlaw-7412	165	14	that	that	SCONJ
taxlaw-7412	165	15	when	when	SCONJ
taxlaw-7412	165	16	income	income	NOUN
taxlaw-7412	165	17	is	be	AUX
taxlaw-7412	165	18	produced	produce	VERB
taxlaw-7412	165	19	it	it	PRON
taxlaw-7412	165	20	consists	consist	VERB
taxlaw-7412	165	21	of	of	ADP
taxlaw-7412	165	22	values	value	NOUN
taxlaw-7412	165	23	integrated	integrate	VERB
taxlaw-7412	165	24	into	into	ADP
taxlaw-7412	165	25	the	the	DET
taxlaw-7412	165	26	economy	economy	NOUN
taxlaw-7412	165	27	of	of	ADP
taxlaw-7412	165	28	the	the	DET
taxlaw-7412	165	29	source	source	NOUN
taxlaw-7412	165	30	country	country	NOUN
taxlaw-7412	165	31	and	and	CCONJ
taxlaw-7412	165	32	thus	thus	ADV
taxlaw-7412	165	33	is	be	AUX
taxlaw-7412	165	34	subject	subject	ADJ
taxlaw-7412	165	35	to	to	ADP
taxlaw-7412	165	36	that	that	DET
taxlaw-7412	165	37	state	state	NOUN
taxlaw-7412	165	38	’s	’s	PART
taxlaw-7412	165	39	sovereignty	sovereignty	NOUN
taxlaw-7412	165	40	.	.	PUNCT
taxlaw-7412	166	1	see	see	VERB
taxlaw-7412	166	2	vogel	vogel	PROPN
taxlaw-7412	166	3	,	,	PUNCT
taxlaw-7412	166	4	supra	supra	PROPN
taxlaw-7412	166	5	note	note	PROPN
taxlaw-7412	166	6	7	7	NUM
taxlaw-7412	166	7	,	,	PUNCT
taxlaw-7412	166	8	at	at	ADP
taxlaw-7412	166	9	400–01	400–01	NUM
taxlaw-7412	166	10	.	.	PUNCT
taxlaw-7412	167	1	kaufman	kaufman	NOUN
taxlaw-7412	167	2	also	also	ADV
taxlaw-7412	167	3	questions	question	VERB
taxlaw-7412	167	4	whether	whether	SCONJ
taxlaw-7412	167	5	the	the	DET
taxlaw-7412	167	6	musgraves	musgrave	NOUN
taxlaw-7412	167	7	’	’	PART
taxlaw-7412	167	8	assumption	assumption	NOUN
taxlaw-7412	167	9	is	be	AUX
taxlaw-7412	167	10	still	still	ADV
taxlaw-7412	167	11	valid	valid	ADJ
taxlaw-7412	167	12	because	because	SCONJ
taxlaw-7412	167	13	of	of	ADP
taxlaw-7412	167	14	the	the	DET
taxlaw-7412	167	15	universality	universality	NOUN
taxlaw-7412	167	16	of	of	ADP
taxlaw-7412	167	17	source	source	NOUN
taxlaw-7412	167	18	-	-	PUNCT
taxlaw-7412	167	19	based	base	VERB
taxlaw-7412	167	20	taxation	taxation	NOUN
taxlaw-7412	167	21	in	in	ADP
taxlaw-7412	167	22	today	today	NOUN
taxlaw-7412	167	23	’s	’s	PART
taxlaw-7412	167	24	international	international	ADJ
taxlaw-7412	167	25	tax	tax	NOUN
taxlaw-7412	167	26	system	system	NOUN
taxlaw-7412	167	27	.	.	PUNCT
taxlaw-7412	168	1	see	see	VERB
taxlaw-7412	168	2	kaufman	kaufman	PROPN
taxlaw-7412	168	3	,	,	PUNCT
taxlaw-7412	168	4	supra	supra	PROPN
taxlaw-7412	168	5	note	note	PROPN
taxlaw-7412	168	6	7	7	NUM
taxlaw-7412	168	7	,	,	PUNCT
taxlaw-7412	168	8	at	at	ADP
taxlaw-7412	168	9	194	194	NUM
taxlaw-7412	168	10	.	.	PUNCT
taxlaw-7412	169	1	kaufman	kaufman	PROPN
taxlaw-7412	169	2	’s	’s	PART
taxlaw-7412	169	3	criticism	criticism	NOUN
taxlaw-7412	169	4	,	,	PUNCT
taxlaw-7412	169	5	however	however	ADV
taxlaw-7412	169	6	,	,	PUNCT
taxlaw-7412	169	7	seems	seem	VERB
taxlaw-7412	169	8	to	to	PART
taxlaw-7412	169	9	conflate	conflate	VERB
taxlaw-7412	169	10	entitlement	entitlement	NOUN
taxlaw-7412	169	11	to	to	ADP
taxlaw-7412	169	12	overall	overall	ADJ
taxlaw-7412	169	13	earnings	earning	NOUN
taxlaw-7412	169	14	(	(	PUNCT
taxlaw-7412	169	15	which	which	PRON
taxlaw-7412	169	16	is	be	AUX
taxlaw-7412	169	17	what	what	PRON
taxlaw-7412	169	18	musgrave	musgrave	PROPN
taxlaw-7412	169	19	’s	’s	PART
taxlaw-7412	169	20	assumption	assumption	NOUN
taxlaw-7412	169	21	refers	refer	VERB
taxlaw-7412	169	22	to	to	ADP
taxlaw-7412	169	23	)	)	PUNCT
taxlaw-7412	169	24	with	with	ADP
taxlaw-7412	169	25	entitlement	entitlement	NOUN
taxlaw-7412	169	26	to	to	ADP
taxlaw-7412	169	27	tax	tax	NOUN
taxlaw-7412	169	28	(	(	PUNCT
taxlaw-7412	169	29	which	which	PRON
taxlaw-7412	169	30	is	be	AUX
taxlaw-7412	169	31	what	what	PRON
taxlaw-7412	169	32	the	the	DET
taxlaw-7412	169	33	source	source	NOUN
taxlaw-7412	169	34	principles	principle	NOUN
taxlaw-7412	169	35	relates	relate	VERB
taxlaw-7412	169	36	to	to	ADP
taxlaw-7412	169	37	)	)	PUNCT
taxlaw-7412	169	38	.	.	PUNCT
taxlaw-7412	170	1	the	the	DET
taxlaw-7412	170	2	main	main	ADJ
taxlaw-7412	170	3	question	question	NOUN
taxlaw-7412	170	4	here	here	ADV
taxlaw-7412	170	5	is	be	AUX
taxlaw-7412	170	6	about	about	SCONJ
taxlaw-7412	170	7	which	which	DET
taxlaw-7412	170	8	country	country	NOUN
taxlaw-7412	170	9	has	have	VERB
taxlaw-7412	170	10	the	the	DET
taxlaw-7412	170	11	legal	legal	ADJ
taxlaw-7412	170	12	or	or	CCONJ
taxlaw-7412	170	13	moral	moral	ADJ
taxlaw-7412	170	14	right	right	ADV
taxlaw-7412	170	15	over	over	ADP
taxlaw-7412	170	16	gains	gain	NOUN
taxlaw-7412	170	17	arising	arise	VERB
taxlaw-7412	170	18	from	from	ADP
taxlaw-7412	170	19	international	international	ADJ
taxlaw-7412	170	20	trade	trade	NOUN
taxlaw-7412	170	21	and	and	CCONJ
taxlaw-7412	170	22	investment	investment	NOUN
taxlaw-7412	170	23	.	.	PUNCT
taxlaw-7412	171	1	the	the	DET
taxlaw-7412	171	2	main	main	ADJ
taxlaw-7412	171	3	problem	problem	NOUN
taxlaw-7412	171	4	with	with	ADP
taxlaw-7412	171	5	the	the	DET
taxlaw-7412	171	6	musgraves	musgrave	NOUN
taxlaw-7412	171	7	’	’	PART
taxlaw-7412	171	8	assumption	assumption	NOUN
taxlaw-7412	171	9	that	that	SCONJ
taxlaw-7412	171	10	the	the	DET
taxlaw-7412	171	11	66	66	NUM
taxlaw-7412	171	12	columbia	columbia	PROPN
taxlaw-7412	171	13	journal	journal	NOUN
taxlaw-7412	171	14	of	of	ADP
taxlaw-7412	171	15	tax	tax	NOUN
taxlaw-7412	171	16	law	law	NOUN
taxlaw-7412	171	17	[	[	X
taxlaw-7412	171	18	vol	vol	NOUN
taxlaw-7412	171	19	.	.	PUNCT
taxlaw-7412	171	20	12:58	12:58	NUM
taxlaw-7412	171	21	consequences	consequence	NOUN
taxlaw-7412	171	22	of	of	ADP
taxlaw-7412	171	23	this	this	DET
taxlaw-7412	171	24	assumption	assumption	NOUN
taxlaw-7412	171	25	are	be	AUX
taxlaw-7412	171	26	significantly	significantly	ADV
taxlaw-7412	171	27	attenuated	attenuate	VERB
taxlaw-7412	171	28	by	by	ADP
taxlaw-7412	171	29	their	their	PRON
taxlaw-7412	171	30	preference	preference	NOUN
taxlaw-7412	171	31	for	for	ADP
taxlaw-7412	171	32	the	the	DET
taxlaw-7412	171	33	source	source	NOUN
taxlaw-7412	171	34	principle	principle	NOUN
taxlaw-7412	171	35	for	for	ADP
taxlaw-7412	171	36	allocating	allocate	VERB
taxlaw-7412	171	37	tax	tax	NOUN
taxlaw-7412	171	38	jurisdiction	jurisdiction	NOUN
taxlaw-7412	171	39	,	,	PUNCT
taxlaw-7412	171	40	thus	thus	ADV
taxlaw-7412	171	41	giving	give	VERB
taxlaw-7412	171	42	the	the	DET
taxlaw-7412	171	43	source	source	NOUN
taxlaw-7412	171	44	country	country	NOUN
taxlaw-7412	171	45	the	the	DET
taxlaw-7412	171	46	primary	primary	ADJ
taxlaw-7412	171	47	entitlement	entitlement	NOUN
taxlaw-7412	171	48	to	to	ADP
taxlaw-7412	171	49	tax	tax	NOUN
taxlaw-7412	171	50	.	.	PUNCT
taxlaw-7412	172	1	the	the	DET
taxlaw-7412	172	2	second	second	ADJ
taxlaw-7412	172	3	assumption	assumption	NOUN
taxlaw-7412	172	4	made	make	VERB
taxlaw-7412	172	5	by	by	ADP
taxlaw-7412	172	6	the	the	DET
taxlaw-7412	172	7	musgraves	musgrave	NOUN
taxlaw-7412	172	8	is	be	AUX
taxlaw-7412	172	9	a	a	DET
taxlaw-7412	172	10	corollary	corollary	NOUN
taxlaw-7412	172	11	to	to	ADP
taxlaw-7412	172	12	the	the	DET
taxlaw-7412	172	13	first	first	ADJ
taxlaw-7412	172	14	.	.	PUNCT
taxlaw-7412	173	1	taxation	taxation	NOUN
taxlaw-7412	173	2	by	by	ADP
taxlaw-7412	173	3	the	the	DET
taxlaw-7412	173	4	residence	residence	NOUN
taxlaw-7412	173	5	country	country	NOUN
taxlaw-7412	173	6	affects	affect	VERB
taxlaw-7412	173	7	inter	inter	ADJ
taxlaw-7412	173	8	-	-	ADJ
taxlaw-7412	173	9	individual	individual	ADJ
taxlaw-7412	173	10	equity	equity	NOUN
taxlaw-7412	173	11	in	in	ADP
taxlaw-7412	173	12	that	that	DET
taxlaw-7412	173	13	country	country	NOUN
taxlaw-7412	173	14	but	but	CCONJ
taxlaw-7412	173	15	does	do	AUX
taxlaw-7412	173	16	not	not	PART
taxlaw-7412	173	17	interfere	interfere	VERB
taxlaw-7412	173	18	with	with	ADP
taxlaw-7412	173	19	inter	inter	ADJ
taxlaw-7412	173	20	-	-	ADJ
taxlaw-7412	173	21	nation	nation	ADJ
taxlaw-7412	173	22	equity	equity	NOUN
taxlaw-7412	173	23	.	.	PUNCT
taxlaw-7412	174	1	therefore	therefore	ADV
taxlaw-7412	174	2	,	,	PUNCT
taxlaw-7412	174	3	in	in	ADP
taxlaw-7412	174	4	their	their	PRON
taxlaw-7412	174	5	view	view	NOUN
taxlaw-7412	174	6	,	,	PUNCT
taxlaw-7412	174	7	inter	inter	ADJ
taxlaw-7412	174	8	-	-	ADJ
taxlaw-7412	174	9	nation	nation	ADJ
taxlaw-7412	174	10	equity	equity	NOUN
taxlaw-7412	174	11	is	be	AUX
taxlaw-7412	174	12	exclusively	exclusively	ADV
taxlaw-7412	174	13	determined	determine	VERB
taxlaw-7412	174	14	by	by	ADP
taxlaw-7412	174	15	how	how	SCONJ
taxlaw-7412	174	16	much	much	ADJ
taxlaw-7412	174	17	tax	tax	NOUN
taxlaw-7412	174	18	jurisdiction	jurisdiction	NOUN
taxlaw-7412	174	19	is	be	AUX
taxlaw-7412	174	20	allocated	allocate	VERB
taxlaw-7412	174	21	to	to	ADP
taxlaw-7412	174	22	the	the	DET
taxlaw-7412	174	23	source	source	NOUN
taxlaw-7412	174	24	country	country	NOUN
taxlaw-7412	174	25	.	.	PUNCT
taxlaw-7412	175	1	the	the	DET
taxlaw-7412	175	2	tax	tax	NOUN
taxlaw-7412	175	3	rate	rate	NOUN
taxlaw-7412	175	4	applied	apply	VERB
taxlaw-7412	175	5	at	at	ADP
taxlaw-7412	175	6	the	the	DET
taxlaw-7412	175	7	source	source	NOUN
taxlaw-7412	175	8	will	will	AUX
taxlaw-7412	175	9	determine	determine	VERB
taxlaw-7412	175	10	how	how	SCONJ
taxlaw-7412	175	11	much	much	ADJ
taxlaw-7412	175	12	international	international	ADJ
taxlaw-7412	175	13	gain	gain	NOUN
taxlaw-7412	175	14	is	be	AUX
taxlaw-7412	175	15	transferred	transfer	VERB
taxlaw-7412	175	16	from	from	ADP
taxlaw-7412	175	17	the	the	DET
taxlaw-7412	175	18	residence	residence	NOUN
taxlaw-7412	175	19	country	country	NOUN
taxlaw-7412	175	20	to	to	ADP
taxlaw-7412	175	21	the	the	DET
taxlaw-7412	175	22	source	source	NOUN
taxlaw-7412	175	23	country	country	NOUN
taxlaw-7412	175	24	and	and	CCONJ
taxlaw-7412	175	25	thus	thus	ADV
taxlaw-7412	175	26	determine	determine	VERB
taxlaw-7412	175	27	how	how	SCONJ
taxlaw-7412	175	28	taxing	taxing	ADJ
taxlaw-7412	175	29	rights	right	NOUN
taxlaw-7412	175	30	are	be	AUX
taxlaw-7412	175	31	divided	divide	VERB
taxlaw-7412	175	32	between	between	ADP
taxlaw-7412	175	33	the	the	DET
taxlaw-7412	175	34	residence	residence	NOUN
taxlaw-7412	175	35	country	country	NOUN
taxlaw-7412	175	36	and	and	CCONJ
taxlaw-7412	175	37	the	the	DET
taxlaw-7412	175	38	source	source	NOUN
taxlaw-7412	175	39	country	country	NOUN
taxlaw-7412	175	40	.	.	PUNCT
taxlaw-7412	176	1	therefore	therefore	ADV
taxlaw-7412	176	2	,	,	PUNCT
taxlaw-7412	176	3	determination	determination	NOUN
taxlaw-7412	176	4	of	of	ADP
taxlaw-7412	176	5	the	the	DET
taxlaw-7412	176	6	appropriate	appropriate	ADJ
taxlaw-7412	176	7	tax	tax	NOUN
taxlaw-7412	176	8	rate	rate	NOUN
taxlaw-7412	176	9	applicable	applicable	ADJ
taxlaw-7412	176	10	at	at	ADP
taxlaw-7412	176	11	the	the	DET
taxlaw-7412	176	12	source	source	NOUN
taxlaw-7412	176	13	is	be	AUX
taxlaw-7412	176	14	an	an	DET
taxlaw-7412	176	15	important	important	ADJ
taxlaw-7412	176	16	factor	factor	NOUN
taxlaw-7412	176	17	for	for	ADP
taxlaw-7412	176	18	inter	inter	ADJ
taxlaw-7412	176	19	-	-	ADJ
taxlaw-7412	176	20	nation	nation	ADJ
taxlaw-7412	176	21	equity	equity	NOUN
taxlaw-7412	176	22	.	.	PUNCT
taxlaw-7412	177	1	the	the	DET
taxlaw-7412	177	2	musgraves	musgrave	NOUN
taxlaw-7412	177	3	propose	propose	VERB
taxlaw-7412	177	4	three	three	NUM
taxlaw-7412	177	5	alternative	alternative	ADJ
taxlaw-7412	177	6	principles	principle	NOUN
taxlaw-7412	177	7	for	for	ADP
taxlaw-7412	177	8	making	make	VERB
taxlaw-7412	177	9	such	such	DET
taxlaw-7412	177	10	a	a	DET
taxlaw-7412	177	11	determination	determination	NOUN
taxlaw-7412	177	12	:	:	PUNCT
taxlaw-7412	177	13	the	the	DET
taxlaw-7412	177	14	principle	principle	NOUN
taxlaw-7412	177	15	of	of	ADP
taxlaw-7412	177	16	non	non	NOUN
taxlaw-7412	177	17	-	-	NOUN
taxlaw-7412	177	18	discrimination	discrimination	NOUN
taxlaw-7412	177	19	,	,	PUNCT
taxlaw-7412	177	20	the	the	DET
taxlaw-7412	177	21	principle	principle	NOUN
taxlaw-7412	177	22	of	of	ADP
taxlaw-7412	177	23	national	national	ADJ
taxlaw-7412	177	24	rental	rental	NOUN
taxlaw-7412	177	25	,	,	PUNCT
taxlaw-7412	177	26	and	and	CCONJ
taxlaw-7412	177	27	the	the	DET
taxlaw-7412	177	28	distributional	distributional	ADJ
taxlaw-7412	177	29	approach	approach	NOUN
taxlaw-7412	177	30	.	.	PUNCT
taxlaw-7412	178	1	the	the	DET
taxlaw-7412	178	2	first	first	ADJ
taxlaw-7412	178	3	possible	possible	ADJ
taxlaw-7412	178	4	criterion	criterion	NOUN
taxlaw-7412	178	5	for	for	ADP
taxlaw-7412	178	6	determining	determine	VERB
taxlaw-7412	178	7	the	the	DET
taxlaw-7412	178	8	tax	tax	NOUN
taxlaw-7412	178	9	rate	rate	NOUN
taxlaw-7412	178	10	at	at	ADP
taxlaw-7412	178	11	source	source	NOUN
taxlaw-7412	178	12	is	be	AUX
taxlaw-7412	178	13	the	the	DET
taxlaw-7412	178	14	principle	principle	NOUN
taxlaw-7412	178	15	of	of	ADP
taxlaw-7412	178	16	non	non	NOUN
taxlaw-7412	178	17	-	-	NOUN
taxlaw-7412	178	18	discrimination	discrimination	NOUN
taxlaw-7412	178	19	,	,	PUNCT
taxlaw-7412	178	20	which	which	PRON
taxlaw-7412	178	21	follows	follow	VERB
taxlaw-7412	178	22	what	what	PRON
taxlaw-7412	178	23	they	they	PRON
taxlaw-7412	178	24	take	take	VERB
taxlaw-7412	178	25	to	to	PART
taxlaw-7412	178	26	be	be	AUX
taxlaw-7412	178	27	“	"	PUNCT
taxlaw-7412	178	28	the	the	DET
taxlaw-7412	178	29	general	general	ADJ
taxlaw-7412	178	30	principle	principle	NOUN
taxlaw-7412	178	31	of	of	ADP
taxlaw-7412	178	32	equality	equality	NOUN
taxlaw-7412	178	33	under	under	ADP
taxlaw-7412	178	34	the	the	DET
taxlaw-7412	178	35	law	law	NOUN
taxlaw-7412	178	36	”	"	PUNCT
taxlaw-7412	178	37	and	and	CCONJ
taxlaw-7412	178	38	requires	require	VERB
taxlaw-7412	178	39	that	that	SCONJ
taxlaw-7412	178	40	“	"	PUNCT
taxlaw-7412	178	41	all	all	DET
taxlaw-7412	178	42	economic	economic	ADJ
taxlaw-7412	178	43	activity	activity	NOUN
taxlaw-7412	178	44	within	within	ADP
taxlaw-7412	178	45	a	a	DET
taxlaw-7412	178	46	country	country	NOUN
taxlaw-7412	178	47	’s	’s	PART
taxlaw-7412	178	48	border	border	NOUN
taxlaw-7412	178	49	be	be	AUX
taxlaw-7412	178	50	treated	treat	VERB
taxlaw-7412	178	51	alike	alike	ADV
taxlaw-7412	178	52	.	.	PUNCT
taxlaw-7412	179	1	”47	”47	VERB
taxlaw-7412	180	1	the	the	DET
taxlaw-7412	180	2	practical	practical	ADJ
taxlaw-7412	180	3	implication	implication	NOUN
taxlaw-7412	180	4	is	be	AUX
taxlaw-7412	180	5	that	that	SCONJ
taxlaw-7412	180	6	source	source	NOUN
taxlaw-7412	180	7	countries	country	NOUN
taxlaw-7412	180	8	’	'	PUNCT
taxlaw-7412	180	9	withholding	withhold	VERB
taxlaw-7412	180	10	tax	tax	NOUN
taxlaw-7412	180	11	rates	rate	NOUN
taxlaw-7412	180	12	should	should	AUX
taxlaw-7412	180	13	vary	vary	VERB
taxlaw-7412	180	14	according	accord	VERB
taxlaw-7412	180	15	to	to	ADP
taxlaw-7412	180	16	their	their	PRON
taxlaw-7412	180	17	own	own	ADJ
taxlaw-7412	180	18	rate	rate	NOUN
taxlaw-7412	180	19	structure	structure	NOUN
taxlaw-7412	180	20	so	so	SCONJ
taxlaw-7412	180	21	that	that	SCONJ
taxlaw-7412	180	22	the	the	DET
taxlaw-7412	180	23	same	same	ADJ
taxlaw-7412	180	24	combined	combine	VERB
taxlaw-7412	180	25	tax	tax	NOUN
taxlaw-7412	180	26	rate	rate	NOUN
taxlaw-7412	180	27	is	be	AUX
taxlaw-7412	180	28	imposed	impose	VERB
taxlaw-7412	180	29	on	on	ADP
taxlaw-7412	180	30	domestic	domestic	ADJ
taxlaw-7412	180	31	and	and	CCONJ
taxlaw-7412	180	32	foreign	foreign	ADJ
taxlaw-7412	180	33	taxpayers	taxpayer	NOUN
taxlaw-7412	180	34	.	.	PUNCT
taxlaw-7412	181	1	the	the	DET
taxlaw-7412	181	2	principle	principle	NOUN
taxlaw-7412	181	3	of	of	ADP
taxlaw-7412	181	4	national	national	ADJ
taxlaw-7412	181	5	rental	rental	NOUN
taxlaw-7412	181	6	considers	consider	VERB
taxlaw-7412	181	7	the	the	DET
taxlaw-7412	181	8	total	total	ADJ
taxlaw-7412	181	9	national	national	ADJ
taxlaw-7412	181	10	gains	gain	NOUN
taxlaw-7412	181	11	of	of	ADP
taxlaw-7412	181	12	each	each	DET
taxlaw-7412	181	13	country	country	NOUN
taxlaw-7412	181	14	(	(	PUNCT
taxlaw-7412	181	15	residence	residence	NOUN
taxlaw-7412	181	16	and	and	CCONJ
taxlaw-7412	181	17	source	source	NOUN
taxlaw-7412	181	18	)	)	PUNCT
taxlaw-7412	181	19	accruing	accrue	VERB
taxlaw-7412	181	20	from	from	ADP
taxlaw-7412	181	21	international	international	ADJ
taxlaw-7412	181	22	investment48	investment48	NOUN
taxlaw-7412	181	23	and	and	CCONJ
taxlaw-7412	181	24	suggests	suggest	VERB
taxlaw-7412	181	25	that	that	SCONJ
taxlaw-7412	181	26	there	there	PRON
taxlaw-7412	181	27	should	should	AUX
taxlaw-7412	181	28	be	be	AUX
taxlaw-7412	181	29	some	some	DET
taxlaw-7412	181	30	form	form	NOUN
taxlaw-7412	181	31	of	of	ADP
taxlaw-7412	181	32	equal	equal	ADJ
taxlaw-7412	181	33	net	net	ADJ
taxlaw-7412	181	34	benefit	benefit	NOUN
taxlaw-7412	181	35	to	to	ADP
taxlaw-7412	181	36	both	both	DET
taxlaw-7412	181	37	sides	side	NOUN
taxlaw-7412	181	38	.	.	PUNCT
taxlaw-7412	182	1	according	accord	VERB
taxlaw-7412	182	2	to	to	ADP
taxlaw-7412	182	3	this	this	DET
taxlaw-7412	182	4	principle	principle	NOUN
taxlaw-7412	182	5	,	,	PUNCT
taxlaw-7412	182	6	if	if	SCONJ
taxlaw-7412	182	7	the	the	DET
taxlaw-7412	182	8	source	source	NOUN
taxlaw-7412	182	9	country	country	NOUN
taxlaw-7412	182	10	is	be	AUX
taxlaw-7412	182	11	resource	resource	NOUN
taxlaw-7412	182	12	-	-	PUNCT
taxlaw-7412	182	13	rich	rich	ADJ
taxlaw-7412	182	14	but	but	CCONJ
taxlaw-7412	182	15	capital	capital	NOUN
taxlaw-7412	182	16	-	-	PUNCT
taxlaw-7412	182	17	poor	poor	ADJ
taxlaw-7412	182	18	,	,	PUNCT
taxlaw-7412	182	19	it	it	PRON
taxlaw-7412	182	20	should	should	AUX
taxlaw-7412	182	21	be	be	AUX
taxlaw-7412	182	22	allowed	allow	VERB
taxlaw-7412	182	23	to	to	PART
taxlaw-7412	182	24	charge	charge	VERB
taxlaw-7412	182	25	a	a	DET
taxlaw-7412	182	26	national	national	ADJ
taxlaw-7412	182	27	rental	rental	ADJ
taxlaw-7412	182	28	charge	charge	NOUN
taxlaw-7412	182	29	for	for	ADP
taxlaw-7412	182	30	the	the	DET
taxlaw-7412	182	31	use	use	NOUN
taxlaw-7412	182	32	of	of	ADP
taxlaw-7412	182	33	its	its	PRON
taxlaw-7412	182	34	investment	investment	NOUN
taxlaw-7412	182	35	environment	environment	NOUN
taxlaw-7412	182	36	and	and	CCONJ
taxlaw-7412	182	37	natural	natural	ADJ
taxlaw-7412	182	38	resources.49	resources.49	NOUN
taxlaw-7412	182	39	the	the	DET
taxlaw-7412	182	40	distributional	distributional	ADJ
taxlaw-7412	182	41	approach	approach	NOUN
taxlaw-7412	182	42	builds	build	VERB
taxlaw-7412	182	43	on	on	ADP
taxlaw-7412	182	44	the	the	DET
taxlaw-7412	182	45	national	national	ADJ
taxlaw-7412	182	46	rental	rental	PROPN
taxlaw-7412	182	47	principle	principle	NOUN
taxlaw-7412	182	48	,	,	PUNCT
taxlaw-7412	182	49	but	but	CCONJ
taxlaw-7412	182	50	unlike	unlike	ADP
taxlaw-7412	182	51	that	that	DET
taxlaw-7412	182	52	principle	principle	NOUN
taxlaw-7412	182	53	,	,	PUNCT
taxlaw-7412	182	54	the	the	DET
taxlaw-7412	182	55	rates	rate	NOUN
taxlaw-7412	182	56	adopted	adopt	VERB
taxlaw-7412	182	57	by	by	ADP
taxlaw-7412	182	58	each	each	DET
taxlaw-7412	182	59	source	source	NOUN
taxlaw-7412	182	60	country	country	NOUN
taxlaw-7412	182	61	vary	vary	VERB
taxlaw-7412	182	62	according	accord	VERB
taxlaw-7412	182	63	to	to	ADP
taxlaw-7412	182	64	“	"	PUNCT
taxlaw-7412	182	65	distributional	distributional	ADJ
taxlaw-7412	182	66	considerations	consideration	NOUN
taxlaw-7412	182	67	.	.	PUNCT
taxlaw-7412	183	1	”50	”50	NOUN
taxlaw-7412	183	2	under	under	ADP
taxlaw-7412	183	3	this	this	DET
taxlaw-7412	183	4	approach	approach	NOUN
taxlaw-7412	183	5	,	,	PUNCT
taxlaw-7412	183	6	rather	rather	ADV
taxlaw-7412	183	7	than	than	ADP
taxlaw-7412	183	8	a	a	DET
taxlaw-7412	183	9	reciprocal	reciprocal	ADJ
taxlaw-7412	183	10	or	or	CCONJ
taxlaw-7412	183	11	equal	equal	ADJ
taxlaw-7412	183	12	rate	rate	NOUN
taxlaw-7412	183	13	schedule	schedule	NOUN
taxlaw-7412	183	14	,	,	PUNCT
taxlaw-7412	183	15	tax	tax	NOUN
taxlaw-7412	183	16	rates	rate	NOUN
taxlaw-7412	183	17	at	at	ADP
taxlaw-7412	183	18	source	source	NOUN
taxlaw-7412	183	19	should	should	AUX
taxlaw-7412	183	20	be	be	AUX
taxlaw-7412	183	21	differentiated	differentiate	VERB
taxlaw-7412	183	22	so	so	SCONJ
taxlaw-7412	183	23	that	that	SCONJ
taxlaw-7412	183	24	they	they	PRON
taxlaw-7412	183	25	would	would	AUX
taxlaw-7412	183	26	relate	relate	VERB
taxlaw-7412	183	27	inversely	inversely	ADV
taxlaw-7412	183	28	to	to	ADP
taxlaw-7412	183	29	per	per	ADP
taxlaw-7412	183	30	capita	capita	X
taxlaw-7412	183	31	income	income	NOUN
taxlaw-7412	183	32	in	in	ADP
taxlaw-7412	183	33	the	the	DET
taxlaw-7412	183	34	source	source	NOUN
taxlaw-7412	183	35	country	country	NOUN
taxlaw-7412	183	36	and	and	CCONJ
taxlaw-7412	183	37	directly	directly	ADV
taxlaw-7412	183	38	to	to	ADP
taxlaw-7412	183	39	per	per	ADP
taxlaw-7412	183	40	capita	capita	X
taxlaw-7412	183	41	income	income	NOUN
taxlaw-7412	183	42	in	in	ADP
taxlaw-7412	183	43	the	the	DET
taxlaw-7412	183	44	residence	residence	NOUN
taxlaw-7412	183	45	country	country	NOUN
taxlaw-7412	183	46	,	,	PUNCT
taxlaw-7412	183	47	so	so	SCONJ
taxlaw-7412	183	48	as	as	SCONJ
taxlaw-7412	183	49	to	to	PART
taxlaw-7412	183	50	improve	improve	VERB
taxlaw-7412	183	51	the	the	DET
taxlaw-7412	183	52	relative	relative	ADJ
taxlaw-7412	183	53	position	position	NOUN
taxlaw-7412	183	54	of	of	ADP
taxlaw-7412	183	55	low	low	ADJ
taxlaw-7412	183	56	-	-	PUNCT
taxlaw-7412	183	57	income	income	NOUN
taxlaw-7412	183	58	countries.51	countries.51	NOUN
taxlaw-7412	183	59	for	for	ADP
taxlaw-7412	183	60	instance	instance	NOUN
taxlaw-7412	183	61	,	,	PUNCT
taxlaw-7412	183	62	if	if	SCONJ
taxlaw-7412	183	63	the	the	DET
taxlaw-7412	183	64	source	source	NOUN
taxlaw-7412	183	65	country	country	NOUN
taxlaw-7412	183	66	has	have	VERB
taxlaw-7412	183	67	a	a	DET
taxlaw-7412	183	68	low	low	ADJ
taxlaw-7412	183	69	gdp	gdp	NOUN
taxlaw-7412	183	70	per	per	ADP
taxlaw-7412	183	71	capita	capita	NOUN
taxlaw-7412	183	72	in	in	ADP
taxlaw-7412	183	73	relation	relation	NOUN
taxlaw-7412	183	74	to	to	ADP
taxlaw-7412	183	75	the	the	DET
taxlaw-7412	183	76	residence	residence	NOUN
taxlaw-7412	183	77	country	country	NOUN
taxlaw-7412	183	78	’s	’s	PART
taxlaw-7412	183	79	gdp	gdp	NOUN
taxlaw-7412	183	80	per	per	ADP
taxlaw-7412	183	81	capita	capita	NOUN
taxlaw-7412	183	82	,	,	PUNCT
taxlaw-7412	183	83	the	the	DET
taxlaw-7412	183	84	allowable	allowable	ADJ
taxlaw-7412	183	85	tax	tax	NOUN
taxlaw-7412	183	86	rate	rate	NOUN
taxlaw-7412	183	87	at	at	ADP
taxlaw-7412	183	88	source	source	NOUN
taxlaw-7412	183	89	will	will	AUX
taxlaw-7412	183	90	be	be	AUX
taxlaw-7412	183	91	significantly	significantly	ADV
taxlaw-7412	183	92	high	high	ADJ
taxlaw-7412	183	93	.	.	PUNCT
taxlaw-7412	184	1	if	if	SCONJ
taxlaw-7412	184	2	the	the	DET
taxlaw-7412	184	3	source	source	NOUN
taxlaw-7412	184	4	country	country	NOUN
taxlaw-7412	184	5	’s	’s	PART
taxlaw-7412	184	6	gdp	gdp	NOUN
taxlaw-7412	184	7	per	per	ADP
taxlaw-7412	184	8	capita	capita	NOUN
taxlaw-7412	184	9	is	be	AUX
taxlaw-7412	184	10	low	low	ADJ
taxlaw-7412	184	11	relatively	relatively	ADV
taxlaw-7412	184	12	to	to	ADP
taxlaw-7412	184	13	the	the	DET
taxlaw-7412	184	14	residence	residence	NOUN
taxlaw-7412	184	15	country	country	NOUN
taxlaw-7412	184	16	’s	’s	PART
taxlaw-7412	184	17	gdp	gdp	NOUN
taxlaw-7412	184	18	per	per	ADP
taxlaw-7412	184	19	capita	capita	NOUN
taxlaw-7412	184	20	,	,	PUNCT
taxlaw-7412	184	21	the	the	DET
taxlaw-7412	184	22	allowable	allowable	ADJ
taxlaw-7412	184	23	tax	tax	NOUN
taxlaw-7412	184	24	rate	rate	NOUN
taxlaw-7412	184	25	will	will	AUX
taxlaw-7412	184	26	be	be	AUX
taxlaw-7412	184	27	proportionately	proportionately	ADV
taxlaw-7412	184	28	lower.52	lower.52	VERB
taxlaw-7412	184	29	the	the	DET
taxlaw-7412	184	30	main	main	ADJ
taxlaw-7412	184	31	underpinning	underpinning	NOUN
taxlaw-7412	184	32	for	for	ADP
taxlaw-7412	184	33	the	the	DET
taxlaw-7412	184	34	distributional	distributional	ADJ
taxlaw-7412	184	35	approach	approach	NOUN
taxlaw-7412	184	36	is	be	AUX
taxlaw-7412	184	37	residence	residence	NOUN
taxlaw-7412	184	38	country	country	NOUN
taxlaw-7412	184	39	holds	hold	VERB
taxlaw-7412	184	40	primary	primary	ADJ
taxlaw-7412	184	41	entitlement	entitlement	NOUN
taxlaw-7412	184	42	over	over	ADP
taxlaw-7412	184	43	gains	gain	NOUN
taxlaw-7412	184	44	from	from	ADP
taxlaw-7412	184	45	international	international	ADJ
taxlaw-7412	184	46	investment	investment	NOUN
taxlaw-7412	184	47	is	be	AUX
taxlaw-7412	184	48	that	that	SCONJ
taxlaw-7412	184	49	the	the	DET
taxlaw-7412	184	50	issue	issue	NOUN
taxlaw-7412	184	51	might	might	AUX
taxlaw-7412	184	52	require	require	VERB
taxlaw-7412	184	53	a	a	DET
taxlaw-7412	184	54	more	more	ADJ
taxlaw-7412	184	55	in	in	ADP
taxlaw-7412	184	56	-	-	PUNCT
taxlaw-7412	184	57	depth	depth	NOUN
taxlaw-7412	184	58	discussion	discussion	NOUN
taxlaw-7412	184	59	over	over	ADP
taxlaw-7412	184	60	international	international	ADJ
taxlaw-7412	184	61	property	property	NOUN
taxlaw-7412	184	62	rights	right	NOUN
taxlaw-7412	184	63	that	that	PRON
taxlaw-7412	184	64	are	be	AUX
taxlaw-7412	184	65	not	not	PART
taxlaw-7412	184	66	explicitly	explicitly	ADV
taxlaw-7412	184	67	addressed	address	VERB
taxlaw-7412	184	68	.	.	PUNCT
taxlaw-7412	185	1	47	47	NUM
taxlaw-7412	186	1	i	i	PRON
taxlaw-7412	186	2	d.	d.	PROPN
taxlaw-7412	186	3	at	at	ADP
taxlaw-7412	186	4	72	72	NUM
taxlaw-7412	186	5	.	.	PUNCT
taxlaw-7412	187	1	48	48	NUM
taxlaw-7412	187	2	this	this	PRON
taxlaw-7412	187	3	includes	include	VERB
taxlaw-7412	187	4	the	the	DET
taxlaw-7412	187	5	net	net	ADJ
taxlaw-7412	187	6	gain	gain	NOUN
taxlaw-7412	187	7	to	to	ADP
taxlaw-7412	187	8	the	the	DET
taxlaw-7412	187	9	residence	residence	NOUN
taxlaw-7412	187	10	country	country	NOUN
taxlaw-7412	187	11	due	due	ADP
taxlaw-7412	187	12	to	to	ADP
taxlaw-7412	187	13	increased	increase	VERB
taxlaw-7412	187	14	capital	capital	NOUN
taxlaw-7412	187	15	income	income	NOUN
taxlaw-7412	187	16	and	and	CCONJ
taxlaw-7412	187	17	the	the	DET
taxlaw-7412	187	18	net	net	ADJ
taxlaw-7412	187	19	gain	gain	NOUN
taxlaw-7412	187	20	to	to	ADP
taxlaw-7412	187	21	the	the	DET
taxlaw-7412	187	22	source	source	NOUN
taxlaw-7412	187	23	country	country	NOUN
taxlaw-7412	187	24	due	due	ADP
taxlaw-7412	187	25	to	to	ADP
taxlaw-7412	187	26	increased	increase	VERB
taxlaw-7412	187	27	labor	labor	NOUN
taxlaw-7412	187	28	income	income	NOUN
taxlaw-7412	187	29	.	.	PUNCT
taxlaw-7412	188	1	49	49	NUM
taxlaw-7412	189	1	i	i	PRON
taxlaw-7412	189	2	d.	d.	PROPN
taxlaw-7412	189	3	at	at	ADP
taxlaw-7412	189	4	72–74	72–74	NUM
taxlaw-7412	189	5	.	.	PUNCT
taxlaw-7412	190	1	50	50	NUM
taxlaw-7412	190	2	the	the	DET
taxlaw-7412	190	3	musgraves	musgrave	NOUN
taxlaw-7412	190	4	describe	describe	VERB
taxlaw-7412	190	5	it	it	PRON
taxlaw-7412	190	6	as	as	ADP
taxlaw-7412	190	7	rental	rental	ADJ
taxlaw-7412	190	8	rates	rate	NOUN
taxlaw-7412	190	9	tempered	temper	VERB
taxlaw-7412	190	10	by	by	ADP
taxlaw-7412	190	11	distributional	distributional	ADJ
taxlaw-7412	190	12	considerations	consideration	NOUN
taxlaw-7412	190	13	.	.	PUNCT
taxlaw-7412	191	1	51	51	NUM
taxlaw-7412	192	1	i	i	PRON
taxlaw-7412	192	2	d.	d.	PROPN
taxlaw-7412	192	3	at	at	ADP
taxlaw-7412	192	4	74	74	NUM
taxlaw-7412	192	5	.	.	PUNCT
taxlaw-7412	192	6	52	52	NUM
taxlaw-7412	192	7	the	the	DET
taxlaw-7412	192	8	musgraves	musgrave	NOUN
taxlaw-7412	192	9	provide	provide	VERB
taxlaw-7412	192	10	the	the	DET
taxlaw-7412	192	11	following	follow	VERB
taxlaw-7412	192	12	table	table	NOUN
taxlaw-7412	192	13	as	as	ADP
taxlaw-7412	192	14	an	an	DET
taxlaw-7412	192	15	example	example	NOUN
taxlaw-7412	192	16	of	of	ADP
taxlaw-7412	192	17	what	what	PRON
taxlaw-7412	192	18	the	the	DET
taxlaw-7412	192	19	distributional	distributional	ADJ
taxlaw-7412	192	20	approach	approach	NOUN
taxlaw-7412	192	21	would	would	AUX
taxlaw-7412	192	22	look	look	VERB
taxlaw-7412	192	23	like	like	ADP
taxlaw-7412	192	24	.	.	PUNCT
taxlaw-7412	193	1	i	i	PRON
taxlaw-7412	193	2	d.	d.	PROPN
taxlaw-7412	193	3	2020	2020	NUM
taxlaw-7412	193	4	]	]	PUNCT
taxlaw-7412	193	5	inter	inter	ADJ
taxlaw-7412	193	6	-	-	ADJ
taxlaw-7412	193	7	nation	nation	ADJ
taxlaw-7412	193	8	equity	equity	NOUN
taxlaw-7412	193	9	revisited	revisit	VERB
taxlaw-7412	193	10	67	67	NUM
taxlaw-7412	193	11	the	the	DET
taxlaw-7412	193	12	normative	normative	ADJ
taxlaw-7412	193	13	demand	demand	NOUN
taxlaw-7412	193	14	to	to	PART
taxlaw-7412	193	15	promote	promote	VERB
taxlaw-7412	193	16	international	international	ADJ
taxlaw-7412	193	17	redistribution	redistribution	NOUN
taxlaw-7412	193	18	in	in	ADP
taxlaw-7412	193	19	a	a	DET
taxlaw-7412	193	20	world	world	NOUN
taxlaw-7412	193	21	with	with	ADP
taxlaw-7412	193	22	a	a	DET
taxlaw-7412	193	23	“	"	PUNCT
taxlaw-7412	193	24	highly	highly	ADV
taxlaw-7412	193	25	unequal	unequal	ADJ
taxlaw-7412	193	26	distribution	distribution	NOUN
taxlaw-7412	193	27	of	of	ADP
taxlaw-7412	193	28	resource	resource	NOUN
taxlaw-7412	193	29	endowments	endowment	NOUN
taxlaw-7412	193	30	and	and	CCONJ
taxlaw-7412	193	31	per	per	ADP
taxlaw-7412	193	32	capita	capita	X
taxlaw-7412	193	33	income	income	NOUN
taxlaw-7412	193	34	among	among	ADP
taxlaw-7412	193	35	countries	country	NOUN
taxlaw-7412	193	36	and	and	CCONJ
taxlaw-7412	193	37	in	in	ADP
taxlaw-7412	193	38	the	the	DET
taxlaw-7412	193	39	absence	absence	NOUN
taxlaw-7412	193	40	of	of	ADP
taxlaw-7412	193	41	an	an	DET
taxlaw-7412	193	42	adequate	adequate	ADJ
taxlaw-7412	193	43	method	method	NOUN
taxlaw-7412	193	44	for	for	ADP
taxlaw-7412	193	45	dealing	deal	VERB
taxlaw-7412	193	46	with	with	ADP
taxlaw-7412	193	47	the	the	DET
taxlaw-7412	193	48	problem”.53	problem”.53	NOUN
taxlaw-7412	193	49	the	the	DET
taxlaw-7412	193	50	musgraves	musgrave	NOUN
taxlaw-7412	193	51	note	note	VERB
taxlaw-7412	193	52	that	that	SCONJ
taxlaw-7412	193	53	these	these	DET
taxlaw-7412	193	54	principles	principle	NOUN
taxlaw-7412	193	55	are	be	AUX
taxlaw-7412	193	56	incompatible	incompatible	ADJ
taxlaw-7412	193	57	with	with	ADP
taxlaw-7412	193	58	each	each	DET
taxlaw-7412	193	59	other	other	ADJ
taxlaw-7412	193	60	,	,	PUNCT
taxlaw-7412	193	61	so	so	SCONJ
taxlaw-7412	193	62	that	that	SCONJ
taxlaw-7412	193	63	a	a	DET
taxlaw-7412	193	64	choice	choice	NOUN
taxlaw-7412	193	65	must	must	AUX
taxlaw-7412	193	66	be	be	AUX
taxlaw-7412	193	67	made	make	VERB
taxlaw-7412	193	68	as	as	ADP
taxlaw-7412	193	69	to	to	PART
taxlaw-7412	193	70	which	which	DET
taxlaw-7412	193	71	principle	principle	NOUN
taxlaw-7412	193	72	applies	apply	VERB
taxlaw-7412	193	73	in	in	ADP
taxlaw-7412	193	74	each	each	DET
taxlaw-7412	193	75	case.54	case.54	NOUN
taxlaw-7412	193	76	the	the	DET
taxlaw-7412	193	77	choice	choice	NOUN
taxlaw-7412	193	78	,	,	PUNCT
taxlaw-7412	193	79	in	in	ADP
taxlaw-7412	193	80	their	their	PRON
taxlaw-7412	193	81	view	view	NOUN
taxlaw-7412	193	82	,	,	PUNCT
taxlaw-7412	193	83	depends	depend	VERB
taxlaw-7412	193	84	fundamentally	fundamentally	ADV
taxlaw-7412	193	85	on	on	ADP
taxlaw-7412	193	86	whether	whether	SCONJ
taxlaw-7412	193	87	the	the	DET
taxlaw-7412	193	88	residence	residence	NOUN
taxlaw-7412	193	89	and	and	CCONJ
taxlaw-7412	193	90	the	the	DET
taxlaw-7412	193	91	source	source	NOUN
taxlaw-7412	193	92	countries	country	NOUN
taxlaw-7412	193	93	are	be	AUX
taxlaw-7412	193	94	at	at	ADP
taxlaw-7412	193	95	the	the	DET
taxlaw-7412	193	96	same	same	ADJ
taxlaw-7412	193	97	or	or	CCONJ
taxlaw-7412	193	98	different	different	ADJ
taxlaw-7412	193	99	levels	level	NOUN
taxlaw-7412	193	100	of	of	ADP
taxlaw-7412	193	101	development	development	NOUN
taxlaw-7412	193	102	.	.	PUNCT
taxlaw-7412	194	1	when	when	SCONJ
taxlaw-7412	194	2	both	both	PRON
taxlaw-7412	194	3	are	be	AUX
taxlaw-7412	194	4	high	high	ADJ
taxlaw-7412	194	5	-	-	PUNCT
taxlaw-7412	194	6	income	income	NOUN
taxlaw-7412	194	7	countries	country	NOUN
taxlaw-7412	194	8	,	,	PUNCT
taxlaw-7412	194	9	either	either	CCONJ
taxlaw-7412	194	10	the	the	DET
taxlaw-7412	194	11	non	non	ADJ
taxlaw-7412	194	12	-	-	NOUN
taxlaw-7412	194	13	discrimination	discrimination	NOUN
taxlaw-7412	194	14	or	or	CCONJ
taxlaw-7412	194	15	the	the	DET
taxlaw-7412	194	16	national	national	ADJ
taxlaw-7412	194	17	rental	rental	ADJ
taxlaw-7412	194	18	principle	principle	NOUN
taxlaw-7412	194	19	could	could	AUX
taxlaw-7412	194	20	apply	apply	VERB
taxlaw-7412	194	21	.	.	PUNCT
taxlaw-7412	195	1	however	however	ADV
taxlaw-7412	195	2	,	,	PUNCT
taxlaw-7412	195	3	in	in	ADP
taxlaw-7412	195	4	treaty	treaty	NOUN
taxlaw-7412	195	5	arrangements	arrangement	NOUN
taxlaw-7412	195	6	between	between	ADP
taxlaw-7412	195	7	low	low	ADJ
taxlaw-7412	195	8	-	-	PUNCT
taxlaw-7412	195	9	income	income	NOUN
taxlaw-7412	195	10	and	and	CCONJ
taxlaw-7412	195	11	high	high	ADJ
taxlaw-7412	195	12	-	-	PUNCT
taxlaw-7412	195	13	income	income	NOUN
taxlaw-7412	195	14	countries	country	NOUN
taxlaw-7412	195	15	,	,	PUNCT
taxlaw-7412	195	16	the	the	DET
taxlaw-7412	195	17	distributional	distributional	ADJ
taxlaw-7412	195	18	approach	approach	NOUN
taxlaw-7412	195	19	takes	take	VERB
taxlaw-7412	195	20	priority.55	priority.55	NOUN
taxlaw-7412	195	21	this	this	DET
taxlaw-7412	195	22	two	two	NUM
taxlaw-7412	195	23	-	-	PUNCT
taxlaw-7412	195	24	pronged	pronged	ADJ
taxlaw-7412	195	25	standard	standard	NOUN
taxlaw-7412	195	26	for	for	ADP
taxlaw-7412	195	27	allocating	allocate	VERB
taxlaw-7412	195	28	taxing	tax	VERB
taxlaw-7412	195	29	rights	right	NOUN
taxlaw-7412	195	30	among	among	ADP
taxlaw-7412	195	31	jurisdictions	jurisdiction	NOUN
taxlaw-7412	195	32	points	point	VERB
taxlaw-7412	195	33	to	to	ADP
taxlaw-7412	195	34	a	a	DET
taxlaw-7412	195	35	dual	dual	ADJ
taxlaw-7412	195	36	notion	notion	NOUN
taxlaw-7412	195	37	of	of	ADP
taxlaw-7412	195	38	inter	inter	ADJ
taxlaw-7412	195	39	-	-	ADJ
taxlaw-7412	195	40	nation	nation	ADJ
taxlaw-7412	195	41	equity	equity	NOUN
taxlaw-7412	195	42	.	.	PUNCT
taxlaw-7412	196	1	part	part	NOUN
taxlaw-7412	196	2	iii	iii	PRON
taxlaw-7412	196	3	will	will	AUX
taxlaw-7412	196	4	explore	explore	VERB
taxlaw-7412	196	5	a	a	DET
taxlaw-7412	196	6	few	few	ADJ
taxlaw-7412	196	7	normative	normative	ADJ
taxlaw-7412	196	8	implications	implication	NOUN
taxlaw-7412	196	9	of	of	ADP
taxlaw-7412	196	10	this	this	DET
taxlaw-7412	196	11	view	view	NOUN
taxlaw-7412	196	12	.	.	PUNCT
taxlaw-7412	197	1	iii	iii	X
taxlaw-7412	197	2	.	.	PUNCT
taxlaw-7412	197	3	inter	inter	ADJ
taxlaw-7412	197	4	-	-	ADJ
taxlaw-7412	197	5	nation	nation	ADJ
taxlaw-7412	197	6	equity	equity	NOUN
taxlaw-7412	197	7	as	as	ADP
taxlaw-7412	197	8	a	a	DET
taxlaw-7412	197	9	two	two	NUM
taxlaw-7412	197	10	-	-	ADJ
taxlaw-7412	197	11	fold	fold	ADJ
taxlaw-7412	197	12	concept	concept	NOUN
taxlaw-7412	197	13	a.	a.	NOUN
taxlaw-7412	197	14	two	two	NUM
taxlaw-7412	197	15	normative	normative	ADJ
taxlaw-7412	197	16	components	component	NOUN
taxlaw-7412	197	17	as	as	SCONJ
taxlaw-7412	197	18	shown	show	VERB
taxlaw-7412	197	19	above	above	ADV
taxlaw-7412	197	20	,	,	PUNCT
taxlaw-7412	197	21	most	most	ADJ
taxlaw-7412	197	22	conceptions	conception	NOUN
taxlaw-7412	197	23	of	of	ADP
taxlaw-7412	197	24	inter	inter	ADJ
taxlaw-7412	197	25	-	-	ADJ
taxlaw-7412	197	26	nation	nation	ADJ
taxlaw-7412	197	27	equity	equity	NOUN
taxlaw-7412	197	28	tend	tend	VERB
taxlaw-7412	197	29	to	to	PART
taxlaw-7412	197	30	incorporate	incorporate	VERB
taxlaw-7412	197	31	only	only	ADV
taxlaw-7412	197	32	some	some	DET
taxlaw-7412	197	33	aspects	aspect	NOUN
taxlaw-7412	197	34	of	of	ADP
taxlaw-7412	197	35	the	the	DET
taxlaw-7412	197	36	concept	concept	NOUN
taxlaw-7412	197	37	originally	originally	ADV
taxlaw-7412	197	38	formulated	formulate	VERB
taxlaw-7412	197	39	by	by	ADP
taxlaw-7412	197	40	the	the	DET
taxlaw-7412	197	41	musgraves	musgrave	NOUN
taxlaw-7412	197	42	.	.	PUNCT
taxlaw-7412	198	1	these	these	DET
taxlaw-7412	198	2	conceptions	conception	NOUN
taxlaw-7412	198	3	usually	usually	ADV
taxlaw-7412	198	4	fail	fail	VERB
taxlaw-7412	198	5	to	to	PART
taxlaw-7412	198	6	recognize	recognize	VERB
taxlaw-7412	198	7	the	the	DET
taxlaw-7412	198	8	importance	importance	NOUN
taxlaw-7412	198	9	of	of	ADP
taxlaw-7412	198	10	the	the	DET
taxlaw-7412	198	11	musgraves	musgrave	NOUN
taxlaw-7412	198	12	’	’	PART
taxlaw-7412	198	13	assertion	assertion	NOUN
taxlaw-7412	198	14	of	of	ADP
taxlaw-7412	198	15	a	a	DET
taxlaw-7412	198	16	two	two	NUM
taxlaw-7412	198	17	-	-	PUNCT
taxlaw-7412	198	18	pronged	pronged	ADJ
taxlaw-7412	198	19	approach	approach	NOUN
taxlaw-7412	198	20	to	to	ADP
taxlaw-7412	198	21	allocating	allocate	VERB
taxlaw-7412	198	22	rights	right	NOUN
taxlaw-7412	198	23	that	that	PRON
taxlaw-7412	198	24	considers	consider	VERB
taxlaw-7412	198	25	,	,	PUNCT
taxlaw-7412	198	26	on	on	ADP
taxlaw-7412	198	27	the	the	DET
taxlaw-7412	198	28	one	one	NUM
taxlaw-7412	198	29	hand	hand	NOUN
taxlaw-7412	198	30	,	,	PUNCT
taxlaw-7412	198	31	economic	economic	ADJ
taxlaw-7412	198	32	imputation	imputation	NOUN
taxlaw-7412	198	33	and	and	CCONJ
taxlaw-7412	198	34	,	,	PUNCT
taxlaw-7412	198	35	on	on	ADP
taxlaw-7412	198	36	the	the	DET
taxlaw-7412	198	37	other	other	ADJ
taxlaw-7412	198	38	hand	hand	NOUN
taxlaw-7412	198	39	,	,	PUNCT
taxlaw-7412	198	40	international	international	ADJ
taxlaw-7412	198	41	redistribution.56	redistribution.56	NOUN
taxlaw-7412	198	42	for	for	ADP
taxlaw-7412	198	43	this	this	DET
taxlaw-7412	198	44	discussion	discussion	NOUN
taxlaw-7412	198	45	,	,	PUNCT
taxlaw-7412	198	46	it	it	PRON
taxlaw-7412	198	47	is	be	AUX
taxlaw-7412	198	48	helpful	helpful	ADJ
taxlaw-7412	198	49	to	to	PART
taxlaw-7412	198	50	consider	consider	VERB
taxlaw-7412	198	51	two	two	NUM
taxlaw-7412	198	52	alternative	alternative	ADJ
taxlaw-7412	198	53	normative	normative	ADJ
taxlaw-7412	198	54	approaches	approach	NOUN
taxlaw-7412	198	55	for	for	ADP
taxlaw-7412	198	56	allocating	allocate	VERB
taxlaw-7412	198	57	tax	tax	NOUN
taxlaw-7412	198	58	jurisdiction	jurisdiction	NOUN
taxlaw-7412	198	59	at	at	ADP
taxlaw-7412	198	60	an	an	DET
taxlaw-7412	198	61	international	international	ADJ
taxlaw-7412	198	62	level	level	NOUN
taxlaw-7412	198	63	.	.	PUNCT
taxlaw-7412	199	1	entitlement	entitlement	NOUN
taxlaw-7412	199	2	approaches	approach	NOUN
taxlaw-7412	199	3	consider	consider	VERB
taxlaw-7412	199	4	a	a	DET
taxlaw-7412	199	5	jurisdiction	jurisdiction	NOUN
taxlaw-7412	199	6	entitled	entitle	VERB
taxlaw-7412	199	7	to	to	ADP
taxlaw-7412	199	8	tax	tax	NOUN
taxlaw-7412	199	9	by	by	ADP
taxlaw-7412	199	10	virtue	virtue	NOUN
taxlaw-7412	199	11	of	of	ADP
taxlaw-7412	199	12	a	a	DET
taxlaw-7412	199	13	specific	specific	ADJ
taxlaw-7412	199	14	political	political	ADJ
taxlaw-7412	199	15	or	or	CCONJ
taxlaw-7412	199	16	economic	economic	ADJ
taxlaw-7412	199	17	relationship	relationship	NOUN
taxlaw-7412	199	18	with	with	ADP
taxlaw-7412	199	19	the	the	DET
taxlaw-7412	199	20	person	person	NOUN
taxlaw-7412	199	21	or	or	CCONJ
taxlaw-7412	199	22	income	income	NOUN
taxlaw-7412	199	23	being	be	AUX
taxlaw-7412	199	24	taxed	tax	VERB
taxlaw-7412	199	25	.	.	PUNCT
taxlaw-7412	200	1	from	from	ADP
taxlaw-7412	200	2	a	a	DET
taxlaw-7412	200	3	moral	moral	ADJ
taxlaw-7412	200	4	perspective	perspective	NOUN
taxlaw-7412	200	5	,	,	PUNCT
taxlaw-7412	200	6	this	this	DET
taxlaw-7412	200	7	approach	approach	NOUN
taxlaw-7412	200	8	relies	rely	VERB
taxlaw-7412	200	9	on	on	ADP
taxlaw-7412	200	10	the	the	DET
taxlaw-7412	200	11	notion	notion	NOUN
taxlaw-7412	200	12	of	of	ADP
taxlaw-7412	200	13	tax	tax	NOUN
taxlaw-7412	200	14	sovereignty	sovereignty	NOUN
taxlaw-7412	200	15	and	and	CCONJ
taxlaw-7412	200	16	builds	build	VERB
taxlaw-7412	200	17	on	on	ADP
taxlaw-7412	200	18	a	a	DET
taxlaw-7412	200	19	statist	statist	ADJ
taxlaw-7412	200	20	view	view	NOUN
taxlaw-7412	200	21	of	of	ADP
taxlaw-7412	200	22	international	international	ADJ
taxlaw-7412	200	23	relations.57	relations.57	ADJ
taxlaw-7412	200	24	discussions	discussion	NOUN
taxlaw-7412	200	25	around	around	ADP
taxlaw-7412	200	26	source	source	NOUN
taxlaw-7412	200	27	and	and	CCONJ
taxlaw-7412	200	28	residence	residence	NOUN
taxlaw-7412	200	29	are	be	AUX
taxlaw-7412	200	30	fundamentally	fundamentally	ADV
taxlaw-7412	200	31	informed	inform	VERB
taxlaw-7412	200	32	by	by	ADP
taxlaw-7412	200	33	entitlement	entitlement	NOUN
taxlaw-7412	200	34	approaches.58	approaches.58	PROPN
taxlaw-7412	200	35	differential	differential	PROPN
taxlaw-7412	200	36	approaches	approach	NOUN
taxlaw-7412	200	37	tend	tend	VERB
taxlaw-7412	200	38	to	to	PART
taxlaw-7412	200	39	disregard	disregard	VERB
taxlaw-7412	200	40	direct	direct	ADJ
taxlaw-7412	200	41	economic	economic	ADJ
taxlaw-7412	200	42	and	and	CCONJ
taxlaw-7412	200	43	political	political	ADJ
taxlaw-7412	200	44	connections	connection	NOUN
taxlaw-7412	201	1	53	53	NUM
taxlaw-7412	202	1	i	i	PRON
taxlaw-7412	202	2	d.	d.	PROPN
taxlaw-7412	202	3	54	54	NUM
taxlaw-7412	203	1	i	i	PRON
taxlaw-7412	203	2	d.	d.	PROPN
taxlaw-7412	203	3	at	at	ADP
taxlaw-7412	203	4	80	80	NUM
taxlaw-7412	203	5	.	.	PUNCT
taxlaw-7412	204	1	55	55	NUM
taxlaw-7412	204	2	the	the	DET
taxlaw-7412	204	3	musgraves	musgrave	NOUN
taxlaw-7412	204	4	explicitly	explicitly	ADV
taxlaw-7412	204	5	reject	reject	VERB
taxlaw-7412	204	6	the	the	DET
taxlaw-7412	204	7	principle	principle	NOUN
taxlaw-7412	204	8	of	of	ADP
taxlaw-7412	204	9	reciprocity	reciprocity	NOUN
taxlaw-7412	204	10	,	,	PUNCT
taxlaw-7412	204	11	which	which	PRON
taxlaw-7412	204	12	requires	require	VERB
taxlaw-7412	204	13	that	that	SCONJ
taxlaw-7412	204	14	countries	country	NOUN
taxlaw-7412	204	15	adopt	adopt	VERB
taxlaw-7412	204	16	equal	equal	ADJ
taxlaw-7412	204	17	tax	tax	NOUN
taxlaw-7412	204	18	rates	rate	NOUN
taxlaw-7412	204	19	on	on	ADP
taxlaw-7412	204	20	income	income	NOUN
taxlaw-7412	204	21	accruing	accrue	VERB
taxlaw-7412	204	22	to	to	ADP
taxlaw-7412	204	23	non	non	ADJ
taxlaw-7412	204	24	-	-	ADJ
taxlaw-7412	204	25	resident	resident	ADJ
taxlaw-7412	204	26	corporations	corporation	NOUN
taxlaw-7412	204	27	.	.	PUNCT
taxlaw-7412	205	1	they	they	PRON
taxlaw-7412	205	2	point	point	VERB
taxlaw-7412	205	3	out	out	ADP
taxlaw-7412	205	4	that	that	SCONJ
taxlaw-7412	205	5	the	the	DET
taxlaw-7412	205	6	principle	principle	NOUN
taxlaw-7412	205	7	has	have	VERB
taxlaw-7412	205	8	little	little	ADJ
taxlaw-7412	205	9	economic	economic	ADJ
taxlaw-7412	205	10	justification	justification	NOUN
taxlaw-7412	205	11	and	and	CCONJ
taxlaw-7412	205	12	is	be	AUX
taxlaw-7412	205	13	incompatible	incompatible	ADJ
taxlaw-7412	205	14	with	with	ADP
taxlaw-7412	205	15	the	the	DET
taxlaw-7412	205	16	more	more	ADV
taxlaw-7412	205	17	sensible	sensible	ADJ
taxlaw-7412	205	18	principles	principle	NOUN
taxlaw-7412	205	19	they	they	PRON
taxlaw-7412	205	20	propose	propose	VERB
taxlaw-7412	205	21	,	,	PUNCT
taxlaw-7412	205	22	namely	namely	ADV
taxlaw-7412	205	23	the	the	DET
taxlaw-7412	205	24	principle	principle	NOUN
taxlaw-7412	205	25	of	of	ADP
taxlaw-7412	205	26	non	non	NOUN
taxlaw-7412	205	27	-	-	NOUN
taxlaw-7412	205	28	discrimination	discrimination	NOUN
taxlaw-7412	205	29	,	,	PUNCT
taxlaw-7412	205	30	the	the	DET
taxlaw-7412	205	31	national	national	ADJ
taxlaw-7412	205	32	rental	rental	PROPN
taxlaw-7412	205	33	principle	principle	NOUN
taxlaw-7412	205	34	,	,	PUNCT
taxlaw-7412	205	35	and	and	CCONJ
taxlaw-7412	205	36	the	the	DET
taxlaw-7412	205	37	distributional	distributional	ADJ
taxlaw-7412	205	38	approach	approach	NOUN
taxlaw-7412	205	39	.	.	PUNCT
taxlaw-7412	206	1	see	see	VERB
taxlaw-7412	207	1	i	i	PRON
taxlaw-7412	207	2	d.	d.	PROPN
taxlaw-7412	207	3	56	56	NUM
taxlaw-7412	208	1	i	i	PRON
taxlaw-7412	208	2	d.	d.	PROPN
taxlaw-7412	208	3	at	at	ADP
taxlaw-7412	208	4	85	85	NUM
taxlaw-7412	208	5	(	(	PUNCT
taxlaw-7412	208	6	“	"	PUNCT
taxlaw-7412	208	7	on	on	ADP
taxlaw-7412	208	8	the	the	DET
taxlaw-7412	208	9	whole	whole	NOUN
taxlaw-7412	208	10	,	,	PUNCT
taxlaw-7412	208	11	it	it	PRON
taxlaw-7412	208	12	would	would	AUX
taxlaw-7412	208	13	seem	seem	VERB
taxlaw-7412	208	14	desirable	desirable	ADJ
taxlaw-7412	208	15	to	to	PART
taxlaw-7412	208	16	implement	implement	VERB
taxlaw-7412	208	17	redistributional	redistributional	ADJ
taxlaw-7412	208	18	objectives	objective	NOUN
taxlaw-7412	208	19	through	through	ADP
taxlaw-7412	208	20	rate	rate	NOUN
taxlaw-7412	208	21	differentiation	differentiation	NOUN
taxlaw-7412	208	22	while	while	SCONJ
taxlaw-7412	208	23	attempting	attempt	VERB
taxlaw-7412	208	24	to	to	PART
taxlaw-7412	208	25	divide	divide	VERB
taxlaw-7412	208	26	the	the	DET
taxlaw-7412	208	27	source	source	NOUN
taxlaw-7412	208	28	in	in	ADP
taxlaw-7412	208	29	line	line	NOUN
taxlaw-7412	208	30	with	with	ADP
taxlaw-7412	208	31	‘	'	PUNCT
taxlaw-7412	208	32	true	true	ADJ
taxlaw-7412	208	33	’	'	PUNCT
taxlaw-7412	208	34	economic	economic	ADJ
taxlaw-7412	208	35	imputation	imputation	NOUN
taxlaw-7412	208	36	.	.	PUNCT
taxlaw-7412	208	37	”	"	PUNCT
taxlaw-7412	208	38	)	)	PUNCT
taxlaw-7412	208	39	.	.	PUNCT
taxlaw-7412	209	1	57	57	NUM
taxlaw-7412	209	2	laurens	laurens	PROPN
taxlaw-7412	209	3	van	van	PROPN
taxlaw-7412	209	4	apeldoorn	apeldoorn	PROPN
taxlaw-7412	209	5	,	,	PUNCT
taxlaw-7412	209	6	who	who	PRON
taxlaw-7412	209	7	calls	call	VERB
taxlaw-7412	209	8	this	this	DET
taxlaw-7412	209	9	view	view	NOUN
taxlaw-7412	209	10	an	an	DET
taxlaw-7412	209	11	internationalist	internationalist	ADJ
taxlaw-7412	209	12	position	position	NOUN
taxlaw-7412	209	13	,	,	PUNCT
taxlaw-7412	209	14	has	have	AUX
taxlaw-7412	209	15	accurately	accurately	ADV
taxlaw-7412	209	16	described	describe	VERB
taxlaw-7412	209	17	it	it	PRON
taxlaw-7412	209	18	as	as	ADP
taxlaw-7412	209	19	the	the	DET
taxlaw-7412	209	20	“	"	PUNCT
taxlaw-7412	209	21	model	model	NOUN
taxlaw-7412	209	22	[	[	X
taxlaw-7412	209	23	that	that	SCONJ
taxlaw-7412	209	24	]	]	PUNCT
taxlaw-7412	209	25	conceives	conceive	NOUN
taxlaw-7412	209	26	of	of	ADP
taxlaw-7412	209	27	states	state	NOUN
taxlaw-7412	209	28	as	as	ADP
taxlaw-7412	209	29	independent	independent	ADJ
taxlaw-7412	209	30	and	and	CCONJ
taxlaw-7412	209	31	autonomous	autonomous	ADJ
taxlaw-7412	209	32	,	,	PUNCT
taxlaw-7412	209	33	entitled	entitle	VERB
taxlaw-7412	209	34	to	to	PART
taxlaw-7412	209	35	shape	shape	VERB
taxlaw-7412	209	36	their	their	PRON
taxlaw-7412	209	37	social	social	ADJ
taxlaw-7412	209	38	,	,	PUNCT
taxlaw-7412	209	39	political	political	ADJ
taxlaw-7412	209	40	and	and	CCONJ
taxlaw-7412	209	41	economic	economic	ADJ
taxlaw-7412	209	42	institutions	institution	NOUN
taxlaw-7412	209	43	as	as	SCONJ
taxlaw-7412	209	44	they	they	PRON
taxlaw-7412	209	45	see	see	VERB
taxlaw-7412	209	46	fit	fit	ADJ
taxlaw-7412	209	47	.	.	PUNCT
taxlaw-7412	209	48	.	.	PUNCT
taxlaw-7412	209	49	.	.	PUNCT
taxlaw-7412	210	1	[	[	X
taxlaw-7412	210	2	s]tates	s]tate	NOUN
taxlaw-7412	210	3	are	be	AUX
taxlaw-7412	210	4	presumed	presume	VERB
taxlaw-7412	210	5	to	to	PART
taxlaw-7412	210	6	have	have	VERB
taxlaw-7412	210	7	an	an	DET
taxlaw-7412	210	8	unqualified	unqualified	ADJ
taxlaw-7412	210	9	right	right	NOUN
taxlaw-7412	210	10	to	to	ADP
taxlaw-7412	210	11	the	the	DET
taxlaw-7412	210	12	resources	resource	NOUN
taxlaw-7412	210	13	they	they	PRON
taxlaw-7412	210	14	control	control	VERB
taxlaw-7412	210	15	and	and	CCONJ
taxlaw-7412	210	16	the	the	DET
taxlaw-7412	210	17	wealth	wealth	NOUN
taxlaw-7412	210	18	they	they	PRON
taxlaw-7412	210	19	create	create	VERB
taxlaw-7412	210	20	in	in	ADP
taxlaw-7412	210	21	their	their	PRON
taxlaw-7412	210	22	territory	territory	NOUN
taxlaw-7412	210	23	.	.	PUNCT
taxlaw-7412	210	24	”	"	PUNCT
taxlaw-7412	211	1	laurens	laurens	PROPN
taxlaw-7412	211	2	van	van	PROPN
taxlaw-7412	211	3	apeldoorn	apeldoorn	PROPN
taxlaw-7412	211	4	,	,	PUNCT
taxlaw-7412	211	5	exploitation	exploitation	NOUN
taxlaw-7412	211	6	,	,	PUNCT
taxlaw-7412	211	7	international	international	ADJ
taxlaw-7412	211	8	taxation	taxation	NOUN
taxlaw-7412	211	9	,	,	PUNCT
taxlaw-7412	211	10	and	and	CCONJ
taxlaw-7412	211	11	global	global	ADJ
taxlaw-7412	211	12	justice	justice	NOUN
taxlaw-7412	211	13	,	,	PUNCT
taxlaw-7412	211	14	77	77	NUM
taxlaw-7412	211	15	rev	rev	X
taxlaw-7412	211	16	.	.	PROPN
taxlaw-7412	211	17	soc	soc	PROPN
taxlaw-7412	211	18	.	.	PUNCT
taxlaw-7412	212	1	econ	econ	PROPN
taxlaw-7412	212	2	.	.	PUNCT
taxlaw-7412	213	1	163	163	NUM
taxlaw-7412	213	2	,	,	PUNCT
taxlaw-7412	213	3	167	167	NUM
taxlaw-7412	213	4	(	(	PUNCT
taxlaw-7412	213	5	2019	2019	NUM
taxlaw-7412	213	6	)	)	PUNCT
taxlaw-7412	213	7	.	.	PUNCT
taxlaw-7412	214	1	58	58	NUM
taxlaw-7412	214	2	for	for	ADP
taxlaw-7412	214	3	a	a	DET
taxlaw-7412	214	4	broader	broad	ADJ
taxlaw-7412	214	5	analysis	analysis	NOUN
taxlaw-7412	214	6	of	of	ADP
taxlaw-7412	214	7	this	this	DET
taxlaw-7412	214	8	view	view	NOUN
taxlaw-7412	214	9	,	,	PUNCT
taxlaw-7412	214	10	see	see	VERB
taxlaw-7412	214	11	ivan	ivan	PROPN
taxlaw-7412	214	12	ozai	ozai	NOUN
taxlaw-7412	214	13	,	,	PUNCT
taxlaw-7412	214	14	origin	origin	NOUN
taxlaw-7412	214	15	and	and	CCONJ
taxlaw-7412	214	16	differentiation	differentiation	NOUN
taxlaw-7412	214	17	in	in	ADP
taxlaw-7412	214	18	international	international	ADJ
taxlaw-7412	214	19	income	income	NOUN
taxlaw-7412	214	20	allocation	allocation	NOUN
taxlaw-7412	214	21	,	,	PUNCT
taxlaw-7412	214	22	44	44	NUM
taxlaw-7412	214	23	dalhousie	dalhousie	PROPN
taxlaw-7412	214	24	l.j	l.j	PROPN
taxlaw-7412	214	25	.	.	PUNCT
taxlaw-7412	215	1	(	(	PUNCT
taxlaw-7412	215	2	forthcoming	forthcoming	ADJ
taxlaw-7412	215	3	2021	2021	NUM
taxlaw-7412	215	4	)	)	PUNCT
taxlaw-7412	215	5	(	(	PUNCT
taxlaw-7412	215	6	using	use	VERB
taxlaw-7412	215	7	the	the	DET
taxlaw-7412	215	8	term	term	NOUN
taxlaw-7412	215	9	origin	origin	NOUN
taxlaw-7412	215	10	-	-	PUNCT
taxlaw-7412	215	11	based	base	VERB
taxlaw-7412	215	12	approaches	approach	NOUN
taxlaw-7412	215	13	to	to	PART
taxlaw-7412	215	14	refer	refer	VERB
taxlaw-7412	215	15	to	to	ADP
taxlaw-7412	215	16	normative	normative	ADJ
taxlaw-7412	215	17	theories	theory	NOUN
taxlaw-7412	215	18	that	that	PRON
taxlaw-7412	215	19	build	build	VERB
taxlaw-7412	215	20	on	on	ADP
taxlaw-7412	215	21	the	the	DET
taxlaw-7412	215	22	entitlement	entitlement	NOUN
taxlaw-7412	215	23	view	view	NOUN
taxlaw-7412	215	24	)	)	PUNCT
taxlaw-7412	215	25	.	.	PUNCT
taxlaw-7412	216	1	68	68	NUM
taxlaw-7412	216	2	columbia	columbia	PROPN
taxlaw-7412	216	3	journal	journal	NOUN
taxlaw-7412	216	4	of	of	ADP
taxlaw-7412	216	5	tax	tax	NOUN
taxlaw-7412	216	6	law	law	NOUN
taxlaw-7412	216	7	[	[	X
taxlaw-7412	216	8	vol	vol	NOUN
taxlaw-7412	216	9	.	.	PROPN
taxlaw-7412	216	10	12:58	12:58	NUM
taxlaw-7412	216	11	between	between	ADP
taxlaw-7412	216	12	a	a	DET
taxlaw-7412	216	13	taxpayer	taxpayer	NOUN
taxlaw-7412	216	14	and	and	CCONJ
taxlaw-7412	216	15	a	a	DET
taxlaw-7412	216	16	state	state	NOUN
taxlaw-7412	216	17	as	as	ADP
taxlaw-7412	216	18	morally	morally	ADV
taxlaw-7412	216	19	relevant	relevant	ADJ
taxlaw-7412	216	20	criteria	criterion	NOUN
taxlaw-7412	216	21	to	to	PART
taxlaw-7412	216	22	divide	divide	VERB
taxlaw-7412	216	23	the	the	DET
taxlaw-7412	216	24	tax	tax	NOUN
taxlaw-7412	216	25	base	base	NOUN
taxlaw-7412	216	26	among	among	ADP
taxlaw-7412	216	27	countries	country	NOUN
taxlaw-7412	216	28	.	.	PUNCT
taxlaw-7412	217	1	according	accord	VERB
taxlaw-7412	217	2	to	to	ADP
taxlaw-7412	217	3	this	this	DET
taxlaw-7412	217	4	view	view	NOUN
taxlaw-7412	217	5	,	,	PUNCT
taxlaw-7412	217	6	tax	tax	NOUN
taxlaw-7412	217	7	jurisdiction	jurisdiction	NOUN
taxlaw-7412	217	8	should	should	AUX
taxlaw-7412	217	9	be	be	AUX
taxlaw-7412	217	10	distributed	distribute	VERB
taxlaw-7412	217	11	so	so	SCONJ
taxlaw-7412	217	12	as	as	SCONJ
taxlaw-7412	217	13	to	to	PART
taxlaw-7412	217	14	carry	carry	VERB
taxlaw-7412	217	15	out	out	ADP
taxlaw-7412	217	16	a	a	DET
taxlaw-7412	217	17	universal	universal	ADJ
taxlaw-7412	217	18	moral	moral	ADJ
taxlaw-7412	217	19	objective	objective	NOUN
taxlaw-7412	217	20	,	,	PUNCT
taxlaw-7412	217	21	usually	usually	ADV
taxlaw-7412	217	22	one	one	NUM
taxlaw-7412	217	23	that	that	PRON
taxlaw-7412	217	24	aligns	align	VERB
taxlaw-7412	217	25	with	with	ADP
taxlaw-7412	217	26	a	a	DET
taxlaw-7412	217	27	concern	concern	NOUN
taxlaw-7412	217	28	about	about	ADP
taxlaw-7412	217	29	global	global	ADJ
taxlaw-7412	217	30	justice.59	justice.59	PROPN
taxlaw-7412	217	31	differential	differential	NOUN
taxlaw-7412	217	32	approaches	approach	NOUN
taxlaw-7412	217	33	take	take	VERB
taxlaw-7412	217	34	the	the	DET
taxlaw-7412	217	35	allocation	allocation	NOUN
taxlaw-7412	217	36	of	of	ADP
taxlaw-7412	217	37	taxing	tax	VERB
taxlaw-7412	217	38	rights	right	NOUN
taxlaw-7412	217	39	as	as	ADP
taxlaw-7412	217	40	a	a	DET
taxlaw-7412	217	41	significant	significant	ADJ
taxlaw-7412	217	42	tool	tool	NOUN
taxlaw-7412	217	43	for	for	ADP
taxlaw-7412	217	44	addressing	address	VERB
taxlaw-7412	217	45	global	global	ADJ
taxlaw-7412	217	46	inequality	inequality	NOUN
taxlaw-7412	217	47	and	and	CCONJ
taxlaw-7412	217	48	propose	propose	VERB
taxlaw-7412	217	49	a	a	DET
taxlaw-7412	217	50	distribution	distribution	NOUN
taxlaw-7412	217	51	among	among	ADP
taxlaw-7412	217	52	countries	country	NOUN
taxlaw-7412	217	53	according	accord	VERB
taxlaw-7412	217	54	to	to	ADP
taxlaw-7412	217	55	characteristics	characteristic	NOUN
taxlaw-7412	217	56	such	such	ADJ
taxlaw-7412	217	57	as	as	ADP
taxlaw-7412	217	58	per	per	ADP
taxlaw-7412	217	59	capita	capita	NOUN
taxlaw-7412	217	60	income	income	NOUN
taxlaw-7412	217	61	or	or	CCONJ
taxlaw-7412	217	62	number	number	NOUN
taxlaw-7412	217	63	of	of	ADP
taxlaw-7412	217	64	inhabitants	inhabitant	NOUN
taxlaw-7412	217	65	.	.	PUNCT
taxlaw-7412	218	1	proposals	proposal	NOUN
taxlaw-7412	218	2	for	for	ADP
taxlaw-7412	218	3	global	global	ADJ
taxlaw-7412	218	4	taxes	taxis	NOUN
taxlaw-7412	218	5	typically	typically	ADV
taxlaw-7412	218	6	endorse	endorse	VERB
taxlaw-7412	218	7	this	this	DET
taxlaw-7412	218	8	view	view	NOUN
taxlaw-7412	218	9	.	.	PUNCT
taxlaw-7412	219	1	one	one	NUM
taxlaw-7412	219	2	prominent	prominent	ADJ
taxlaw-7412	219	3	example	example	NOUN
taxlaw-7412	219	4	is	be	AUX
taxlaw-7412	219	5	thomas	thomas	PROPN
taxlaw-7412	219	6	pogge	pogge	PROPN
taxlaw-7412	219	7	’s	’s	PART
taxlaw-7412	219	8	global	global	ADJ
taxlaw-7412	219	9	resources	resource	NOUN
taxlaw-7412	219	10	dividend	dividend	NOUN
taxlaw-7412	219	11	(	(	PUNCT
taxlaw-7412	219	12	grd	grd	NOUN
taxlaw-7412	219	13	)	)	PUNCT
taxlaw-7412	219	14	.	.	PUNCT
taxlaw-7412	220	1	grd	grd	NOUN
taxlaw-7412	220	2	is	be	AUX
taxlaw-7412	220	3	effectively	effectively	ADV
taxlaw-7412	220	4	a	a	DET
taxlaw-7412	220	5	tax	tax	NOUN
taxlaw-7412	220	6	on	on	ADP
taxlaw-7412	220	7	the	the	DET
taxlaw-7412	220	8	use	use	NOUN
taxlaw-7412	220	9	of	of	ADP
taxlaw-7412	220	10	natural	natural	ADJ
taxlaw-7412	220	11	resources	resource	NOUN
taxlaw-7412	220	12	.	.	PUNCT
taxlaw-7412	221	1	the	the	DET
taxlaw-7412	221	2	revenue	revenue	NOUN
taxlaw-7412	221	3	collected	collect	VERB
taxlaw-7412	221	4	would	would	AUX
taxlaw-7412	221	5	be	be	AUX
taxlaw-7412	221	6	distributed	distribute	VERB
taxlaw-7412	221	7	to	to	ADP
taxlaw-7412	221	8	less	less	ADV
taxlaw-7412	221	9	affluent	affluent	ADJ
taxlaw-7412	221	10	countries.60	countries.60	PROPN
taxlaw-7412	221	11	a	a	DET
taxlaw-7412	221	12	recent	recent	ADJ
taxlaw-7412	221	13	proposal	proposal	NOUN
taxlaw-7412	221	14	by	by	ADP
taxlaw-7412	221	15	a	a	DET
taxlaw-7412	221	16	group	group	NOUN
taxlaw-7412	221	17	of	of	ADP
taxlaw-7412	221	18	european	european	ADJ
taxlaw-7412	221	19	tax	tax	NOUN
taxlaw-7412	221	20	professors	professor	NOUN
taxlaw-7412	221	21	to	to	PART
taxlaw-7412	221	22	transfer	transfer	VERB
taxlaw-7412	221	23	to	to	ADP
taxlaw-7412	221	24	the	the	DET
taxlaw-7412	221	25	european	european	PROPN
taxlaw-7412	221	26	union	union	PROPN
taxlaw-7412	221	27	the	the	DET
taxlaw-7412	221	28	power	power	NOUN
taxlaw-7412	221	29	to	to	PART
taxlaw-7412	221	30	levy	levy	VERB
taxlaw-7412	221	31	specific	specific	ADJ
taxlaw-7412	221	32	taxes	taxis	NOUN
taxlaw-7412	221	33	embraces	embrace	VERB
taxlaw-7412	221	34	both	both	DET
taxlaw-7412	221	35	concepts	concept	NOUN
taxlaw-7412	221	36	simultaneously.61	simultaneously.61	VERB
taxlaw-7412	221	37	such	such	DET
taxlaw-7412	221	38	a	a	DET
taxlaw-7412	221	39	proposal	proposal	NOUN
taxlaw-7412	221	40	does	do	AUX
taxlaw-7412	221	41	not	not	PART
taxlaw-7412	221	42	entirely	entirely	ADV
taxlaw-7412	221	43	abandon	abandon	VERB
taxlaw-7412	221	44	the	the	DET
taxlaw-7412	221	45	entitlement	entitlement	NOUN
taxlaw-7412	221	46	approach	approach	NOUN
taxlaw-7412	221	47	and	and	CCONJ
taxlaw-7412	221	48	possibly	possibly	ADV
taxlaw-7412	221	49	creates	create	VERB
taxlaw-7412	221	50	a	a	DET
taxlaw-7412	221	51	regionally	regionally	ADV
taxlaw-7412	221	52	differential	differential	ADJ
taxlaw-7412	221	53	system	system	NOUN
taxlaw-7412	221	54	.	.	PUNCT
taxlaw-7412	222	1	the	the	DET
taxlaw-7412	222	2	musgraves	musgrave	NOUN
taxlaw-7412	222	3	seem	seem	VERB
taxlaw-7412	222	4	to	to	PART
taxlaw-7412	222	5	embrace	embrace	VERB
taxlaw-7412	222	6	neither	neither	PRON
taxlaw-7412	222	7	of	of	ADP
taxlaw-7412	222	8	these	these	DET
taxlaw-7412	222	9	approaches	approach	NOUN
taxlaw-7412	222	10	completely	completely	ADV
taxlaw-7412	222	11	.	.	PUNCT
taxlaw-7412	223	1	they	they	PRON
taxlaw-7412	223	2	rather	rather	ADV
taxlaw-7412	223	3	advance	advance	VERB
taxlaw-7412	223	4	an	an	DET
taxlaw-7412	223	5	allocation	allocation	NOUN
taxlaw-7412	223	6	of	of	ADP
taxlaw-7412	223	7	tax	tax	NOUN
taxlaw-7412	223	8	jurisdiction	jurisdiction	NOUN
taxlaw-7412	223	9	based	base	VERB
taxlaw-7412	223	10	on	on	ADP
taxlaw-7412	223	11	“	"	PUNCT
taxlaw-7412	223	12	economic	economic	ADJ
taxlaw-7412	223	13	imputation	imputation	NOUN
taxlaw-7412	223	14	”	"	PUNCT
taxlaw-7412	223	15	that	that	PRON
taxlaw-7412	223	16	is	be	AUX
taxlaw-7412	223	17	“	"	PUNCT
taxlaw-7412	223	18	tempered	temper	VERB
taxlaw-7412	223	19	.	.	PUNCT
taxlaw-7412	223	20	.	.	PUNCT
taxlaw-7412	223	21	.	.	PUNCT
taxlaw-7412	224	1	by	by	ADP
taxlaw-7412	224	2	distributional	distributional	ADJ
taxlaw-7412	224	3	considerations,”62	considerations,”62	PROPN
taxlaw-7412	224	4	which	which	PRON
taxlaw-7412	224	5	indicates	indicate	VERB
taxlaw-7412	224	6	a	a	DET
taxlaw-7412	224	7	two	two	NUM
taxlaw-7412	224	8	-	-	ADJ
taxlaw-7412	224	9	fold	fold	ADJ
taxlaw-7412	224	10	view	view	NOUN
taxlaw-7412	224	11	that	that	PRON
taxlaw-7412	224	12	combines	combine	VERB
taxlaw-7412	224	13	an	an	DET
taxlaw-7412	224	14	entitlement	entitlement	NOUN
taxlaw-7412	224	15	component	component	NOUN
taxlaw-7412	224	16	—	—	PUNCT
taxlaw-7412	224	17	based	base	VERB
taxlaw-7412	224	18	on	on	ADP
taxlaw-7412	224	19	the	the	DET
taxlaw-7412	224	20	notions	notion	NOUN
taxlaw-7412	224	21	of	of	ADP
taxlaw-7412	224	22	economic	economic	ADJ
taxlaw-7412	224	23	allegiance	allegiance	NOUN
taxlaw-7412	224	24	,	,	PUNCT
taxlaw-7412	224	25	63	63	NUM
taxlaw-7412	224	26	benefit	benefit	NOUN
taxlaw-7412	224	27	terms,64	terms,64	NOUN
taxlaw-7412	224	28	and	and	CCONJ
taxlaw-7412	224	29	tax	tax	NOUN
taxlaw-7412	224	30	sovereignty65	sovereignty65	NOUN
taxlaw-7412	224	31	—	—	PUNCT
taxlaw-7412	224	32	with	with	ADP
taxlaw-7412	224	33	a	a	DET
taxlaw-7412	224	34	differential	differential	NOUN
taxlaw-7412	224	35	one.66	one.66	ADP
taxlaw-7412	224	36	the	the	DET
taxlaw-7412	224	37	entitlement	entitlement	NOUN
taxlaw-7412	224	38	component	component	NOUN
taxlaw-7412	224	39	of	of	ADP
taxlaw-7412	224	40	inter	inter	ADJ
taxlaw-7412	224	41	-	-	ADJ
taxlaw-7412	224	42	nation	nation	ADJ
taxlaw-7412	224	43	equity	equity	NOUN
taxlaw-7412	224	44	is	be	AUX
taxlaw-7412	224	45	grounded	ground	VERB
taxlaw-7412	224	46	in	in	ADP
taxlaw-7412	224	47	the	the	DET
taxlaw-7412	224	48	idea	idea	NOUN
taxlaw-7412	224	49	of	of	ADP
taxlaw-7412	224	50	sovereignty	sovereignty	NOUN
taxlaw-7412	224	51	and	and	CCONJ
taxlaw-7412	224	52	is	be	AUX
taxlaw-7412	224	53	conveyed	convey	VERB
taxlaw-7412	224	54	through	through	ADP
taxlaw-7412	224	55	the	the	DET
taxlaw-7412	224	56	general	general	ADJ
taxlaw-7412	224	57	alignment	alignment	NOUN
taxlaw-7412	224	58	with	with	ADP
taxlaw-7412	224	59	the	the	DET
taxlaw-7412	224	60	benefit	benefit	NOUN
taxlaw-7412	224	61	principle	principle	NOUN
taxlaw-7412	224	62	,	,	PUNCT
taxlaw-7412	224	63	which	which	PRON
taxlaw-7412	224	64	requires	require	VERB
taxlaw-7412	224	65	an	an	DET
taxlaw-7412	224	66	entitlement	entitlement	NOUN
taxlaw-7412	224	67	to	to	ADP
taxlaw-7412	224	68	tax	tax	NOUN
taxlaw-7412	224	69	according	accord	VERB
taxlaw-7412	224	70	to	to	ADP
taxlaw-7412	224	71	the	the	DET
taxlaw-7412	224	72	benefits	benefit	NOUN
taxlaw-7412	224	73	derived	derive	VERB
taxlaw-7412	224	74	from	from	ADP
taxlaw-7412	224	75	each	each	DET
taxlaw-7412	224	76	country	country	NOUN
taxlaw-7412	224	77	’s	’s	PART
taxlaw-7412	224	78	provision	provision	NOUN
taxlaw-7412	224	79	of	of	ADP
taxlaw-7412	224	80	public	public	ADJ
taxlaw-7412	224	81	goods	good	NOUN
taxlaw-7412	224	82	and	and	CCONJ
taxlaw-7412	224	83	services	service	NOUN
taxlaw-7412	224	84	.	.	PUNCT
taxlaw-7412	225	1	the	the	DET
taxlaw-7412	225	2	musgraves	musgrave	NOUN
taxlaw-7412	225	3	embrace	embrace	VERB
taxlaw-7412	225	4	source	source	NOUN
taxlaw-7412	225	5	-	-	PUNCT
taxlaw-7412	225	6	based	base	VERB
taxlaw-7412	225	7	taxation	taxation	NOUN
taxlaw-7412	225	8	by	by	ADP
taxlaw-7412	225	9	arguing	argue	VERB
taxlaw-7412	225	10	that	that	SCONJ
taxlaw-7412	225	11	“	"	PUNCT
taxlaw-7412	225	12	a	a	DET
taxlaw-7412	225	13	sovereign	sovereign	ADJ
taxlaw-7412	225	14	country	country	NOUN
taxlaw-7412	225	15	is	be	AUX
taxlaw-7412	225	16	entitled	entitle	VERB
taxlaw-7412	225	17	to	to	PART
taxlaw-7412	225	18	tax	tax	VERB
taxlaw-7412	225	19	all	all	DET
taxlaw-7412	225	20	activity	activity	NOUN
taxlaw-7412	225	21	which	which	PRON
taxlaw-7412	225	22	occurs	occur	VERB
taxlaw-7412	225	23	within	within	ADP
taxlaw-7412	225	24	its	its	PRON
taxlaw-7412	225	25	borders	border	NOUN
taxlaw-7412	225	26	.	.	PUNCT
taxlaw-7412	226	1	”67	”67	ADV
taxlaw-7412	226	2	they	they	PRON
taxlaw-7412	226	3	also	also	ADV
taxlaw-7412	226	4	embrace	embrace	VERB
taxlaw-7412	226	5	residence	residence	NOUN
taxlaw-7412	226	6	-	-	PUNCT
taxlaw-7412	226	7	based	base	VERB
taxlaw-7412	226	8	taxation	taxation	NOUN
taxlaw-7412	226	9	,	,	PUNCT
taxlaw-7412	226	10	but	but	CCONJ
taxlaw-7412	226	11	only	only	ADV
taxlaw-7412	226	12	as	as	ADP
taxlaw-7412	226	13	a	a	DET
taxlaw-7412	226	14	normatively	normatively	ADV
taxlaw-7412	226	15	residual	residual	ADJ
taxlaw-7412	226	16	right	right	NOUN
taxlaw-7412	226	17	over	over	ADP
taxlaw-7412	226	18	the	the	DET
taxlaw-7412	226	19	entitlement	entitlement	NOUN
taxlaw-7412	226	20	of	of	ADP
taxlaw-7412	226	21	the	the	DET
taxlaw-7412	226	22	source	source	NOUN
taxlaw-7412	226	23	country.68	country.68	VERB
taxlaw-7412	226	24	the	the	DET
taxlaw-7412	226	25	principles	principle	NOUN
taxlaw-7412	226	26	of	of	ADP
taxlaw-7412	226	27	non	non	ADJ
taxlaw-7412	226	28	-	-	NOUN
taxlaw-7412	226	29	discrimination	discrimination	NOUN
taxlaw-7412	226	30	and	and	CCONJ
taxlaw-7412	226	31	of	of	ADP
taxlaw-7412	226	32	national	national	ADJ
taxlaw-7412	226	33	rental	rental	NOUN
taxlaw-7412	226	34	are	be	AUX
taxlaw-7412	226	35	two	two	NUM
taxlaw-7412	226	36	corollaries	corollary	NOUN
taxlaw-7412	226	37	of	of	ADP
taxlaw-7412	226	38	this	this	DET
taxlaw-7412	226	39	normative	normative	ADJ
taxlaw-7412	226	40	component	component	NOUN
taxlaw-7412	226	41	.	.	PUNCT
taxlaw-7412	227	1	as	as	SCONJ
taxlaw-7412	227	2	part	part	NOUN
taxlaw-7412	227	3	ii.b	ii.b	NOUN
taxlaw-7412	227	4	has	have	VERB
taxlaw-7412	227	5	59	59	NUM
taxlaw-7412	227	6	alexander	alexander	NOUN
taxlaw-7412	227	7	cappelen	cappelen	PROPN
taxlaw-7412	227	8	calls	call	VERB
taxlaw-7412	227	9	this	this	PRON
taxlaw-7412	227	10	the	the	DET
taxlaw-7412	227	11	assignment	assignment	NOUN
taxlaw-7412	227	12	approach	approach	NOUN
taxlaw-7412	227	13	.	.	PUNCT
taxlaw-7412	228	1	see	see	VERB
taxlaw-7412	228	2	alexander	alexander	PROPN
taxlaw-7412	228	3	w.	w.	PROPN
taxlaw-7412	228	4	cappelen	cappelen	PROPN
taxlaw-7412	228	5	,	,	PUNCT
taxlaw-7412	228	6	the	the	DET
taxlaw-7412	228	7	moral	moral	ADJ
taxlaw-7412	228	8	rationale	rationale	NOUN
taxlaw-7412	228	9	for	for	ADP
taxlaw-7412	228	10	international	international	ADJ
taxlaw-7412	228	11	fiscal	fiscal	ADJ
taxlaw-7412	228	12	law	law	NOUN
taxlaw-7412	228	13	,	,	PUNCT
taxlaw-7412	228	14	15	15	NUM
taxlaw-7412	228	15	ethics	ethic	NOUN
taxlaw-7412	228	16	&	&	CCONJ
taxlaw-7412	228	17	int’l	int’l	NOUN
taxlaw-7412	228	18	aff	aff	PROPN
taxlaw-7412	228	19	.	.	PROPN
taxlaw-7412	229	1	97	97	NUM
taxlaw-7412	229	2	,	,	PUNCT
taxlaw-7412	229	3	108	108	NUM
taxlaw-7412	229	4	(	(	PUNCT
taxlaw-7412	229	5	2001	2001	NUM
taxlaw-7412	229	6	)	)	PUNCT
taxlaw-7412	229	7	(	(	PUNCT
taxlaw-7412	229	8	“	"	PUNCT
taxlaw-7412	229	9	a	a	DET
taxlaw-7412	229	10	characteristic	characteristic	ADJ
taxlaw-7412	229	11	feature	feature	NOUN
taxlaw-7412	229	12	of	of	ADP
taxlaw-7412	229	13	international	international	ADJ
taxlaw-7412	229	14	fiscal	fiscal	ADJ
taxlaw-7412	229	15	law	law	NOUN
taxlaw-7412	229	16	is	be	AUX
taxlaw-7412	229	17	that	that	SCONJ
taxlaw-7412	229	18	considerations	consideration	NOUN
taxlaw-7412	229	19	of	of	ADP
taxlaw-7412	229	20	international	international	ADJ
taxlaw-7412	229	21	income	income	NOUN
taxlaw-7412	229	22	distribution	distribution	NOUN
taxlaw-7412	229	23	do	do	AUX
taxlaw-7412	229	24	not	not	PART
taxlaw-7412	229	25	have	have	VERB
taxlaw-7412	229	26	any	any	DET
taxlaw-7412	229	27	role	role	NOUN
taxlaw-7412	229	28	in	in	ADP
taxlaw-7412	229	29	the	the	DET
taxlaw-7412	229	30	distribution	distribution	NOUN
taxlaw-7412	229	31	of	of	ADP
taxlaw-7412	229	32	tax	tax	NOUN
taxlaw-7412	229	33	rights	right	NOUN
taxlaw-7412	229	34	.	.	PUNCT
taxlaw-7412	230	1	the	the	DET
taxlaw-7412	230	2	assignment	assignment	NOUN
taxlaw-7412	230	3	approach	approach	NOUN
taxlaw-7412	230	4	would	would	AUX
taxlaw-7412	230	5	challenge	challenge	VERB
taxlaw-7412	230	6	this	this	DET
taxlaw-7412	230	7	feature	feature	NOUN
taxlaw-7412	230	8	of	of	ADP
taxlaw-7412	230	9	international	international	ADJ
taxlaw-7412	230	10	fiscal	fiscal	ADJ
taxlaw-7412	230	11	law	law	NOUN
taxlaw-7412	230	12	based	base	VERB
taxlaw-7412	230	13	on	on	ADP
taxlaw-7412	230	14	what	what	PRON
taxlaw-7412	230	15	we	we	PRON
taxlaw-7412	230	16	could	could	AUX
taxlaw-7412	230	17	call	call	VERB
taxlaw-7412	230	18	the	the	DET
taxlaw-7412	230	19	distributional	distributional	ADJ
taxlaw-7412	230	20	objection	objection	NOUN
taxlaw-7412	230	21	.	.	PUNCT
taxlaw-7412	231	1	in	in	ADP
taxlaw-7412	231	2	its	its	PRON
taxlaw-7412	231	3	general	general	ADJ
taxlaw-7412	231	4	version	version	NOUN
taxlaw-7412	231	5	this	this	DET
taxlaw-7412	231	6	objection	objection	NOUN
taxlaw-7412	231	7	points	point	VERB
taxlaw-7412	231	8	out	out	ADP
taxlaw-7412	231	9	that	that	SCONJ
taxlaw-7412	231	10	benefits	benefit	NOUN
taxlaw-7412	231	11	arising	arise	VERB
taxlaw-7412	231	12	from	from	ADP
taxlaw-7412	231	13	special	special	ADJ
taxlaw-7412	231	14	relationships	relationship	NOUN
taxlaw-7412	231	15	might	might	AUX
taxlaw-7412	231	16	work	work	VERB
taxlaw-7412	231	17	to	to	ADP
taxlaw-7412	231	18	the	the	DET
taxlaw-7412	231	19	disadvantage	disadvantage	NOUN
taxlaw-7412	231	20	of	of	ADP
taxlaw-7412	231	21	those	those	PRON
taxlaw-7412	231	22	who	who	PRON
taxlaw-7412	231	23	are	be	AUX
taxlaw-7412	231	24	most	most	ADV
taxlaw-7412	231	25	in	in	ADP
taxlaw-7412	231	26	need	need	NOUN
taxlaw-7412	231	27	.	.	PUNCT
taxlaw-7412	231	28	”	"	PUNCT
taxlaw-7412	231	29	)	)	PUNCT
taxlaw-7412	231	30	.	.	PUNCT
taxlaw-7412	232	1	60	60	NUM
taxlaw-7412	232	2	thomas	thomas	PROPN
taxlaw-7412	232	3	w.	w.	PROPN
taxlaw-7412	232	4	pogge	pogge	PROPN
taxlaw-7412	232	5	,	,	PUNCT
taxlaw-7412	232	6	eradicating	eradicate	VERB
taxlaw-7412	232	7	systemic	systemic	ADJ
taxlaw-7412	232	8	poverty	poverty	NOUN
taxlaw-7412	232	9	:	:	PUNCT
taxlaw-7412	232	10	brief	brief	ADJ
taxlaw-7412	232	11	for	for	ADP
taxlaw-7412	232	12	a	a	DET
taxlaw-7412	232	13	global	global	ADJ
taxlaw-7412	232	14	resources	resource	NOUN
taxlaw-7412	232	15	dividend	dividend	NOUN
taxlaw-7412	232	16	,	,	PUNCT
taxlaw-7412	232	17	2	2	NUM
taxlaw-7412	232	18	j.	j.	PROPN
taxlaw-7412	232	19	hum	hum	PROPN
taxlaw-7412	232	20	.	.	PUNCT
taxlaw-7412	233	1	dev	dev	PROPN
taxlaw-7412	233	2	.	.	PROPN
taxlaw-7412	234	1	59	59	NUM
taxlaw-7412	234	2	,	,	PUNCT
taxlaw-7412	234	3	67	67	NUM
taxlaw-7412	234	4	-	-	SYM
taxlaw-7412	234	5	68	68	NUM
taxlaw-7412	234	6	(	(	PUNCT
taxlaw-7412	234	7	2007	2007	NUM
taxlaw-7412	234	8	)	)	PUNCT
taxlaw-7412	234	9	(	(	PUNCT
taxlaw-7412	234	10	“	"	PUNCT
taxlaw-7412	234	11	proceeds	proceed	NOUN
taxlaw-7412	234	12	from	from	ADP
taxlaw-7412	234	13	the	the	DET
taxlaw-7412	234	14	grd	grd	NOUN
taxlaw-7412	234	15	are	be	AUX
taxlaw-7412	234	16	to	to	PART
taxlaw-7412	234	17	be	be	AUX
taxlaw-7412	234	18	used	use	VERB
taxlaw-7412	234	19	toward	toward	ADP
taxlaw-7412	234	20	ensuring	ensure	VERB
taxlaw-7412	234	21	that	that	SCONJ
taxlaw-7412	234	22	all	all	DET
taxlaw-7412	234	23	human	human	ADJ
taxlaw-7412	234	24	beings	being	NOUN
taxlaw-7412	234	25	will	will	AUX
taxlaw-7412	234	26	be	be	AUX
taxlaw-7412	234	27	able	able	ADJ
taxlaw-7412	234	28	to	to	PART
taxlaw-7412	234	29	meet	meet	VERB
taxlaw-7412	234	30	their	their	PRON
taxlaw-7412	234	31	own	own	ADJ
taxlaw-7412	234	32	basic	basic	ADJ
taxlaw-7412	234	33	needs	need	NOUN
taxlaw-7412	234	34	with	with	ADP
taxlaw-7412	234	35	dignity	dignity	NOUN
taxlaw-7412	234	36	.	.	PUNCT
taxlaw-7412	234	37	”	"	PUNCT
taxlaw-7412	234	38	)	)	PUNCT
taxlaw-7412	234	39	.	.	PUNCT
taxlaw-7412	235	1	61	61	NUM
taxlaw-7412	235	2	frans	fran	NOUN
taxlaw-7412	235	3	vanistendael	vanistendael	PROPN
taxlaw-7412	235	4	et	et	PROPN
taxlaw-7412	235	5	al	al	PROPN
taxlaw-7412	235	6	.	.	PROPN
taxlaw-7412	235	7	,	,	PUNCT
taxlaw-7412	235	8	european	european	PROPN
taxlaw-7412	235	9	solidarity	solidarity	PROPN
taxlaw-7412	235	10	requires	require	VERB
taxlaw-7412	235	11	eu	eu	PROPN
taxlaw-7412	235	12	taxes	taxis	NOUN
taxlaw-7412	235	13	,	,	PUNCT
taxlaw-7412	235	14	98	98	NUM
taxlaw-7412	235	15	tax	tax	NOUN
taxlaw-7412	235	16	notes	note	NOUN
taxlaw-7412	235	17	int’l	int’l	NOUN
taxlaw-7412	235	18	577	577	NUM
taxlaw-7412	235	19	(	(	PUNCT
taxlaw-7412	235	20	may	may	PROPN
taxlaw-7412	235	21	4	4	NUM
taxlaw-7412	235	22	,	,	PUNCT
taxlaw-7412	235	23	2020	2020	NUM
taxlaw-7412	235	24	)	)	PUNCT
taxlaw-7412	235	25	.	.	PUNCT
taxlaw-7412	236	1	62	62	NUM
taxlaw-7412	236	2	musgrave	musgrave	PROPN
taxlaw-7412	236	3	&	&	CCONJ
taxlaw-7412	236	4	musgrave	musgrave	PROPN
taxlaw-7412	236	5	,	,	PUNCT
taxlaw-7412	236	6	supra	supra	PROPN
taxlaw-7412	236	7	note	note	NOUN
taxlaw-7412	236	8	3	3	NUM
taxlaw-7412	236	9	,	,	PUNCT
taxlaw-7412	236	10	at	at	ADP
taxlaw-7412	236	11	78	78	NUM
taxlaw-7412	236	12	.	.	PUNCT
taxlaw-7412	237	1	63	63	NUM
taxlaw-7412	237	2	musgrave	musgrave	PROPN
taxlaw-7412	237	3	,	,	PUNCT
taxlaw-7412	237	4	combining	combine	VERB
taxlaw-7412	237	5	,	,	PUNCT
taxlaw-7412	237	6	supra	supra	PROPN
taxlaw-7412	237	7	note	note	NOUN
taxlaw-7412	237	8	9	9	NUM
taxlaw-7412	237	9	,	,	PUNCT
taxlaw-7412	237	10	at	at	ADP
taxlaw-7412	237	11	168	168	NUM
taxlaw-7412	237	12	.	.	PUNCT
taxlaw-7412	238	1	64	64	NUM
taxlaw-7412	239	1	i	i	PRON
taxlaw-7412	239	2	d.	d.	NOUN
taxlaw-7412	239	3	at	at	ADP
taxlaw-7412	239	4	172–73	172–73	PROPN
taxlaw-7412	239	5	.	.	PUNCT
taxlaw-7412	240	1	65	65	NUM
taxlaw-7412	240	2	musgrave	musgrave	PROPN
taxlaw-7412	240	3	&	&	CCONJ
taxlaw-7412	240	4	musgrave	musgrave	PROPN
taxlaw-7412	240	5	,	,	PUNCT
taxlaw-7412	240	6	supra	supra	PROPN
taxlaw-7412	240	7	note	note	NOUN
taxlaw-7412	240	8	3	3	NUM
taxlaw-7412	240	9	,	,	PUNCT
taxlaw-7412	240	10	at	at	ADP
taxlaw-7412	240	11	71–72	71–72	NUM
taxlaw-7412	240	12	.	.	PUNCT
taxlaw-7412	240	13	66	66	NUM
taxlaw-7412	241	1	i	i	PRON
taxlaw-7412	241	2	d.	d.	PROPN
taxlaw-7412	241	3	at	at	ADP
taxlaw-7412	241	4	74–75	74–75	NUM
taxlaw-7412	241	5	,	,	PUNCT
taxlaw-7412	241	6	80	80	NUM
taxlaw-7412	241	7	,	,	PUNCT
taxlaw-7412	241	8	89	89	NUM
taxlaw-7412	241	9	.	.	NOUN
taxlaw-7412	241	10	67	67	NUM
taxlaw-7412	242	1	i	i	PRON
taxlaw-7412	242	2	d.	d.	PROPN
taxlaw-7412	242	3	at	at	ADP
taxlaw-7412	242	4	71–72	71–72	NUM
taxlaw-7412	242	5	.	.	PUNCT
taxlaw-7412	243	1	68	68	NUM
taxlaw-7412	243	2	in	in	ADP
taxlaw-7412	243	3	later	later	ADJ
taxlaw-7412	243	4	work	work	NOUN
taxlaw-7412	243	5	,	,	PUNCT
taxlaw-7412	243	6	peggy	peggy	PROPN
taxlaw-7412	243	7	musgrave	musgrave	PROPN
taxlaw-7412	243	8	takes	take	VERB
taxlaw-7412	243	9	a	a	DET
taxlaw-7412	243	10	more	more	ADV
taxlaw-7412	243	11	nuanced	nuanced	ADJ
taxlaw-7412	243	12	view	view	NOUN
taxlaw-7412	243	13	of	of	ADP
taxlaw-7412	243	14	the	the	DET
taxlaw-7412	243	15	residence	residence	NOUN
taxlaw-7412	243	16	country	country	NOUN
taxlaw-7412	243	17	’s	’s	PART
taxlaw-7412	243	18	entitlement	entitlement	NOUN
taxlaw-7412	243	19	to	to	ADP
taxlaw-7412	243	20	tax	tax	NOUN
taxlaw-7412	243	21	.	.	PUNCT
taxlaw-7412	244	1	she	she	PRON
taxlaw-7412	244	2	provides	provide	VERB
taxlaw-7412	244	3	a	a	DET
taxlaw-7412	244	4	basis	basis	NOUN
taxlaw-7412	244	5	for	for	ADP
taxlaw-7412	244	6	residence	residence	NOUN
taxlaw-7412	244	7	entitlement	entitlement	NOUN
taxlaw-7412	244	8	as	as	ADP
taxlaw-7412	244	9	a	a	DET
taxlaw-7412	244	10	matter	matter	NOUN
taxlaw-7412	244	11	of	of	ADP
taxlaw-7412	244	12	tax	tax	NOUN
taxlaw-7412	244	13	sovereignty	sovereignty	NOUN
taxlaw-7412	244	14	(	(	PUNCT
taxlaw-7412	244	15	because	because	SCONJ
taxlaw-7412	244	16	residents	resident	NOUN
taxlaw-7412	244	17	owe	owe	VERB
taxlaw-7412	244	18	tax	tax	NOUN
taxlaw-7412	244	19	allegiance	allegiance	NOUN
taxlaw-7412	244	20	to	to	ADP
taxlaw-7412	244	21	their	their	PRON
taxlaw-7412	244	22	country	country	NOUN
taxlaw-7412	244	23	of	of	ADP
taxlaw-7412	244	24	residence	residence	NOUN
taxlaw-7412	244	25	in	in	ADP
taxlaw-7412	244	26	return	return	NOUN
taxlaw-7412	244	27	for	for	ADP
taxlaw-7412	244	28	rights	right	NOUN
taxlaw-7412	244	29	and	and	CCONJ
taxlaw-7412	244	30	privileges	privilege	NOUN
taxlaw-7412	244	31	they	they	PRON
taxlaw-7412	244	32	receive	receive	VERB
taxlaw-7412	244	33	)	)	PUNCT
taxlaw-7412	244	34	,	,	PUNCT
taxlaw-7412	244	35	as	as	ADP
taxlaw-7412	244	36	a	a	DET
taxlaw-7412	244	37	requirement	requirement	NOUN
taxlaw-7412	244	38	of	of	ADP
taxlaw-7412	244	39	inter	inter	ADJ
taxlaw-7412	244	40	-	-	ADJ
taxlaw-7412	244	41	individual	individual	ADJ
taxlaw-7412	244	42	equity	equity	NOUN
taxlaw-7412	244	43	(	(	PUNCT
taxlaw-7412	244	44	by	by	ADP
taxlaw-7412	244	45	ensuring	ensure	VERB
taxlaw-7412	244	46	equitable	equitable	ADJ
taxlaw-7412	244	47	tax	tax	NOUN
taxlaw-7412	244	48	treatment	treatment	NOUN
taxlaw-7412	244	49	of	of	ADP
taxlaw-7412	244	50	resident	resident	ADJ
taxlaw-7412	244	51	taxpayers	taxpayer	NOUN
taxlaw-7412	244	52	by	by	ADP
taxlaw-7412	244	53	taxing	tax	VERB
taxlaw-7412	244	54	all	all	DET
taxlaw-7412	244	55	their	their	PRON
taxlaw-7412	244	56	income	income	NOUN
taxlaw-7412	244	57	wherever	wherever	SCONJ
taxlaw-7412	244	58	earned	earn	VERB
taxlaw-7412	244	59	)	)	PUNCT
taxlaw-7412	244	60	,	,	PUNCT
taxlaw-7412	244	61	and	and	CCONJ
taxlaw-7412	244	62	as	as	ADP
taxlaw-7412	244	63	corollary	corollary	ADJ
taxlaw-7412	244	64	of	of	ADP
taxlaw-7412	244	65	the	the	DET
taxlaw-7412	244	66	benefit	benefit	NOUN
taxlaw-7412	244	67	principle	principle	NOUN
taxlaw-7412	244	68	(	(	PUNCT
taxlaw-7412	244	69	since	since	SCONJ
taxlaw-7412	244	70	the	the	DET
taxlaw-7412	244	71	residence	residence	NOUN
taxlaw-7412	244	72	country	country	NOUN
taxlaw-7412	244	73	provide	provide	VERB
taxlaw-7412	244	74	productivityenhancing	productivityenhancing	ADJ
taxlaw-7412	244	75	benefits	benefit	NOUN
taxlaw-7412	244	76	to	to	ADP
taxlaw-7412	244	77	residents	resident	NOUN
taxlaw-7412	244	78	’	’	PART
taxlaw-7412	244	79	factors	factor	NOUN
taxlaw-7412	244	80	of	of	ADP
taxlaw-7412	244	81	production	production	NOUN
taxlaw-7412	244	82	prior	prior	ADV
taxlaw-7412	244	83	to	to	ADP
taxlaw-7412	244	84	foreign	foreign	ADJ
taxlaw-7412	244	85	investment	investment	NOUN
taxlaw-7412	244	86	as	as	ADV
taxlaw-7412	244	87	well	well	ADV
taxlaw-7412	244	88	as	as	ADP
taxlaw-7412	244	89	rights	right	NOUN
taxlaw-7412	244	90	and	and	CCONJ
taxlaw-7412	244	91	privileges	privilege	NOUN
taxlaw-7412	244	92	resulting	result	VERB
taxlaw-7412	244	93	from	from	ADP
taxlaw-7412	244	94	registration	registration	NOUN
taxlaw-7412	244	95	)	)	PUNCT
taxlaw-7412	244	96	.	.	PUNCT
taxlaw-7412	245	1	see	see	VERB
taxlaw-7412	245	2	musgrave	musgrave	PROPN
taxlaw-7412	245	3	,	,	PUNCT
taxlaw-7412	245	4	combining	combine	VERB
taxlaw-7412	245	5	,	,	PUNCT
taxlaw-7412	245	6	supra	supra	PROPN
taxlaw-7412	245	7	note	note	NOUN
taxlaw-7412	245	8	9	9	NUM
taxlaw-7412	245	9	,	,	PUNCT
taxlaw-7412	245	10	at	at	ADP
taxlaw-7412	245	11	168–69	168–69	NUM
taxlaw-7412	245	12	.	.	PUNCT
taxlaw-7412	246	1	but	but	CCONJ
taxlaw-7412	246	2	she	she	PRON
taxlaw-7412	246	3	still	still	ADV
taxlaw-7412	246	4	regards	regard	VERB
taxlaw-7412	246	5	the	the	DET
taxlaw-7412	246	6	residence	residence	NOUN
taxlaw-7412	246	7	country	country	NOUN
taxlaw-7412	246	8	as	as	ADP
taxlaw-7412	246	9	a	a	DET
taxlaw-7412	246	10	residual	residual	ADJ
taxlaw-7412	246	11	taxing	taxing	NOUN
taxlaw-7412	246	12	authority	authority	NOUN
taxlaw-7412	246	13	vis	vis	X
taxlaw-7412	246	14	-	-	ADJ
taxlaw-7412	246	15	à	à	X
taxlaw-7412	246	16	-	-	PUNCT
taxlaw-7412	246	17	vis	vis	X
taxlaw-7412	246	18	the	the	DET
taxlaw-7412	246	19	source	source	NOUN
taxlaw-7412	246	20	country	country	NOUN
taxlaw-7412	246	21	.	.	PUNCT
taxlaw-7412	247	1	i	i	PRON
taxlaw-7412	247	2	d.	d.	PROPN
taxlaw-7412	247	3	2020	2020	NUM
taxlaw-7412	247	4	]	]	PUNCT
taxlaw-7412	247	5	inter	inter	ADJ
taxlaw-7412	247	6	-	-	ADJ
taxlaw-7412	247	7	nation	nation	ADJ
taxlaw-7412	247	8	equity	equity	NOUN
taxlaw-7412	247	9	revisited	revisit	VERB
taxlaw-7412	247	10	69	69	NUM
taxlaw-7412	247	11	shown	show	VERB
taxlaw-7412	247	12	,	,	PUNCT
taxlaw-7412	247	13	this	this	PRON
taxlaw-7412	247	14	is	be	AUX
taxlaw-7412	247	15	markedly	markedly	ADV
taxlaw-7412	247	16	the	the	DET
taxlaw-7412	247	17	most	most	ADV
taxlaw-7412	247	18	prevalent	prevalent	ADJ
taxlaw-7412	247	19	interpretation	interpretation	NOUN
taxlaw-7412	247	20	of	of	ADP
taxlaw-7412	247	21	inter	inter	ADJ
taxlaw-7412	247	22	-	-	ADJ
taxlaw-7412	247	23	nation	nation	ADJ
taxlaw-7412	247	24	equity	equity	NOUN
taxlaw-7412	247	25	in	in	ADP
taxlaw-7412	247	26	the	the	DET
taxlaw-7412	247	27	tax	tax	NOUN
taxlaw-7412	247	28	literature	literature	NOUN
taxlaw-7412	247	29	.	.	PUNCT
taxlaw-7412	248	1	the	the	DET
taxlaw-7412	248	2	differential	differential	ADJ
taxlaw-7412	248	3	component	component	NOUN
taxlaw-7412	248	4	is	be	AUX
taxlaw-7412	248	5	an	an	DET
taxlaw-7412	248	6	equally	equally	ADV
taxlaw-7412	248	7	important	important	ADJ
taxlaw-7412	248	8	but	but	CCONJ
taxlaw-7412	248	9	significantly	significantly	ADV
taxlaw-7412	248	10	overlooked	overlook	VERB
taxlaw-7412	248	11	aspect	aspect	NOUN
taxlaw-7412	248	12	of	of	ADP
taxlaw-7412	248	13	the	the	DET
taxlaw-7412	248	14	musgraves	musgrave	NOUN
taxlaw-7412	248	15	’	’	PART
taxlaw-7412	248	16	conception	conception	NOUN
taxlaw-7412	248	17	of	of	ADP
taxlaw-7412	248	18	inter	inter	ADJ
taxlaw-7412	248	19	-	-	NOUN
taxlaw-7412	248	20	nation	nation	ADJ
taxlaw-7412	248	21	equity.69	equity.69	NOUN
taxlaw-7412	248	22	the	the	DET
taxlaw-7412	248	23	idea	idea	NOUN
taxlaw-7412	248	24	that	that	SCONJ
taxlaw-7412	248	25	international	international	ADJ
taxlaw-7412	248	26	taxation	taxation	NOUN
taxlaw-7412	248	27	should	should	AUX
taxlaw-7412	248	28	be	be	AUX
taxlaw-7412	248	29	informed	inform	VERB
taxlaw-7412	248	30	by	by	ADP
taxlaw-7412	248	31	a	a	DET
taxlaw-7412	248	32	moral	moral	ADJ
taxlaw-7412	248	33	requirement	requirement	NOUN
taxlaw-7412	248	34	of	of	ADP
taxlaw-7412	248	35	redistribution	redistribution	NOUN
taxlaw-7412	248	36	from	from	ADP
taxlaw-7412	248	37	highto	highto	NOUN
taxlaw-7412	248	38	lowincome	lowincome	NOUN
taxlaw-7412	248	39	countries	country	NOUN
taxlaw-7412	248	40	run	run	VERB
taxlaw-7412	248	41	through	through	ADP
taxlaw-7412	248	42	many	many	ADJ
taxlaw-7412	248	43	of	of	ADP
taxlaw-7412	248	44	the	the	DET
taxlaw-7412	248	45	policy	policy	NOUN
taxlaw-7412	248	46	recommendations	recommendation	NOUN
taxlaw-7412	248	47	offered	offer	VERB
taxlaw-7412	248	48	in	in	ADP
taxlaw-7412	248	49	their	their	PRON
taxlaw-7412	248	50	1972	1972	NUM
taxlaw-7412	248	51	essay	essay	NOUN
taxlaw-7412	248	52	.	.	PUNCT
taxlaw-7412	249	1	along	along	ADP
taxlaw-7412	249	2	with	with	ADP
taxlaw-7412	249	3	the	the	DET
taxlaw-7412	249	4	case	case	NOUN
taxlaw-7412	249	5	they	they	PRON
taxlaw-7412	249	6	made	make	VERB
taxlaw-7412	249	7	for	for	ADP
taxlaw-7412	249	8	a	a	DET
taxlaw-7412	249	9	differentiated	differentiated	ADJ
taxlaw-7412	249	10	tax	tax	NOUN
taxlaw-7412	249	11	rate	rate	NOUN
taxlaw-7412	249	12	schedule	schedule	NOUN
taxlaw-7412	249	13	based	base	VERB
taxlaw-7412	249	14	on	on	ADP
taxlaw-7412	249	15	each	each	DET
taxlaw-7412	249	16	country	country	NOUN
taxlaw-7412	249	17	’s	’s	PART
taxlaw-7412	249	18	different	different	ADJ
taxlaw-7412	249	19	level	level	NOUN
taxlaw-7412	249	20	of	of	ADP
taxlaw-7412	249	21	per	per	ADP
taxlaw-7412	249	22	capita	capita	X
taxlaw-7412	249	23	income,70	income,70	NOUN
taxlaw-7412	249	24	the	the	DET
taxlaw-7412	249	25	musgraves	musgrave	NOUN
taxlaw-7412	249	26	also	also	ADV
taxlaw-7412	249	27	took	take	VERB
taxlaw-7412	249	28	distributional	distributional	ADJ
taxlaw-7412	249	29	considerations	consideration	NOUN
taxlaw-7412	249	30	into	into	ADP
taxlaw-7412	249	31	account	account	NOUN
taxlaw-7412	249	32	when	when	SCONJ
taxlaw-7412	249	33	they	they	PRON
taxlaw-7412	249	34	argued	argue	VERB
taxlaw-7412	249	35	for	for	ADP
taxlaw-7412	249	36	an	an	DET
taxlaw-7412	249	37	internationally	internationally	ADV
taxlaw-7412	249	38	agreed	agree	VERB
taxlaw-7412	249	39	-	-	PUNCT
taxlaw-7412	249	40	upon	upon	ADP
taxlaw-7412	249	41	framework	framework	NOUN
taxlaw-7412	249	42	to	to	PART
taxlaw-7412	249	43	replace	replace	VERB
taxlaw-7412	249	44	the	the	DET
taxlaw-7412	249	45	existing	exist	VERB
taxlaw-7412	249	46	bilateral	bilateral	ADJ
taxlaw-7412	249	47	treaty	treaty	NOUN
taxlaw-7412	249	48	network,71	network,71	NOUN
taxlaw-7412	249	49	against	against	ADP
taxlaw-7412	249	50	taxation	taxation	NOUN
taxlaw-7412	249	51	at	at	ADP
taxlaw-7412	249	52	residence	residence	NOUN
taxlaw-7412	249	53	whenever	whenever	SCONJ
taxlaw-7412	249	54	the	the	DET
taxlaw-7412	249	55	corporation	corporation	NOUN
taxlaw-7412	249	56	tax	tax	NOUN
taxlaw-7412	249	57	incidence	incidence	NOUN
taxlaw-7412	249	58	falls	fall	VERB
taxlaw-7412	249	59	on	on	ADP
taxlaw-7412	249	60	consumers,72	consumers,72	NOUN
taxlaw-7412	249	61	for	for	ADP
taxlaw-7412	249	62	primary	primary	ADJ
taxlaw-7412	249	63	source	source	NOUN
taxlaw-7412	249	64	-	-	PUNCT
taxlaw-7412	249	65	based	base	VERB
taxlaw-7412	249	66	taxation,73	taxation,73	NOUN
taxlaw-7412	249	67	and	and	CCONJ
taxlaw-7412	249	68	when	when	SCONJ
taxlaw-7412	249	69	considering	consider	VERB
taxlaw-7412	249	70	an	an	DET
taxlaw-7412	249	71	apportionment	apportionment	ADJ
taxlaw-7412	249	72	formula	formula	NOUN
taxlaw-7412	249	73	for	for	ADP
taxlaw-7412	249	74	allocating	allocate	VERB
taxlaw-7412	249	75	the	the	DET
taxlaw-7412	249	76	international	international	ADJ
taxlaw-7412	249	77	tax	tax	NOUN
taxlaw-7412	249	78	base	base	NOUN
taxlaw-7412	249	79	among	among	ADP
taxlaw-7412	249	80	multiple	multiple	ADJ
taxlaw-7412	249	81	source	source	NOUN
taxlaw-7412	249	82	countries.74	countries.74	VERB
taxlaw-7412	249	83	in	in	ADP
taxlaw-7412	249	84	later	later	ADJ
taxlaw-7412	249	85	work	work	NOUN
taxlaw-7412	249	86	,	,	PUNCT
taxlaw-7412	249	87	peggy	peggy	PROPN
taxlaw-7412	249	88	musgrave	musgrave	PROPN
taxlaw-7412	249	89	also	also	ADV
taxlaw-7412	249	90	referred	refer	VERB
taxlaw-7412	249	91	to	to	ADP
taxlaw-7412	249	92	distributional	distributional	ADJ
taxlaw-7412	249	93	considerations	consideration	NOUN
taxlaw-7412	249	94	when	when	SCONJ
taxlaw-7412	249	95	calling	call	VERB
taxlaw-7412	249	96	for	for	ADP
taxlaw-7412	249	97	investment	investment	NOUN
taxlaw-7412	249	98	in	in	ADP
taxlaw-7412	249	99	low	low	ADJ
taxlaw-7412	249	100	-	-	PUNCT
taxlaw-7412	249	101	income	income	NOUN
taxlaw-7412	249	102	countries,75	countries,75	NOUN
taxlaw-7412	249	103	condemning	condemn	VERB
taxlaw-7412	249	104	tax	tax	NOUN
taxlaw-7412	249	105	competition,76	competition,76	NOUN
taxlaw-7412	249	106	and	and	CCONJ
taxlaw-7412	249	107	arguing	argue	VERB
taxlaw-7412	249	108	against	against	ADP
taxlaw-7412	249	109	the	the	DET
taxlaw-7412	249	110	unilateral	unilateral	ADJ
taxlaw-7412	249	111	substitution	substitution	NOUN
taxlaw-7412	249	112	of	of	ADP
taxlaw-7412	249	113	consumption	consumption	NOUN
taxlaw-7412	249	114	taxes	taxis	NOUN
taxlaw-7412	249	115	for	for	ADP
taxlaw-7412	249	116	the	the	DET
taxlaw-7412	249	117	income	income	NOUN
taxlaw-7412	249	118	tax	tax	NOUN
taxlaw-7412	249	119	by	by	ADP
taxlaw-7412	249	120	the	the	DET
taxlaw-7412	249	121	united	united	PROPN
taxlaw-7412	249	122	states77	states77	PROPN
taxlaw-7412	249	123	and	and	CCONJ
taxlaw-7412	249	124	compensatory	compensatory	ADJ
taxlaw-7412	249	125	revenue	revenue	NOUN
taxlaw-7412	249	126	transfers	transfer	NOUN
taxlaw-7412	249	127	in	in	ADP
taxlaw-7412	249	128	case	case	NOUN
taxlaw-7412	249	129	of	of	ADP
taxlaw-7412	249	130	global	global	ADJ
taxlaw-7412	249	131	substitution	substitution	NOUN
taxlaw-7412	249	132	of	of	ADP
taxlaw-7412	249	133	consumption	consumption	NOUN
taxlaw-7412	249	134	taxation.78	taxation.78	NOUN
taxlaw-7412	249	135	despite	despite	SCONJ
taxlaw-7412	249	136	the	the	DET
taxlaw-7412	249	137	ubiquitous	ubiquitous	ADJ
taxlaw-7412	249	138	concern	concern	NOUN
taxlaw-7412	249	139	with	with	ADP
taxlaw-7412	249	140	distributional	distributional	ADJ
taxlaw-7412	249	141	considerations	consideration	NOUN
taxlaw-7412	249	142	in	in	ADP
taxlaw-7412	249	143	the	the	DET
taxlaw-7412	249	144	musgraves	musgrave	NOUN
taxlaw-7412	249	145	’	'	PUNCT
taxlaw-7412	249	146	(	(	PUNCT
taxlaw-7412	249	147	notably	notably	ADV
taxlaw-7412	249	148	in	in	ADP
taxlaw-7412	249	149	peggy	peggy	PROPN
taxlaw-7412	249	150	musgrave	musgrave	PROPN
taxlaw-7412	249	151	’s	’s	PART
taxlaw-7412	249	152	)	)	PUNCT
taxlaw-7412	249	153	scholarship,79	scholarship,79	PROPN
taxlaw-7412	249	154	it	it	PRON
taxlaw-7412	249	155	would	would	AUX
taxlaw-7412	249	156	be	be	AUX
taxlaw-7412	249	157	misleading	misleading	ADJ
taxlaw-7412	249	158	to	to	PART
taxlaw-7412	249	159	take	take	VERB
taxlaw-7412	249	160	their	their	PRON
taxlaw-7412	249	161	case	case	NOUN
taxlaw-7412	249	162	for	for	ADP
taxlaw-7412	249	163	international	international	ADJ
taxlaw-7412	249	164	redistribution	redistribution	NOUN
taxlaw-7412	249	165	as	as	ADP
taxlaw-7412	249	166	a	a	DET
taxlaw-7412	249	167	call	call	NOUN
taxlaw-7412	249	168	for	for	ADP
taxlaw-7412	249	169	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	249	170	global	global	ADJ
taxlaw-7412	249	171	justice	justice	PROPN
taxlaw-7412	249	172	.	.	PUNCT
taxlaw-7412	250	1	80	80	NUM
taxlaw-7412	250	2	global	global	ADJ
taxlaw-7412	250	3	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	250	4	typically	typically	ADV
taxlaw-7412	250	5	disregards	disregard	VERB
taxlaw-7412	250	6	the	the	DET
taxlaw-7412	250	7	significance	significance	NOUN
taxlaw-7412	250	8	of	of	ADP
taxlaw-7412	250	9	states	state	NOUN
taxlaw-7412	250	10	and	and	CCONJ
taxlaw-7412	250	11	treats	treat	VERB
taxlaw-7412	250	12	each	each	DET
taxlaw-7412	250	13	individual	individual	NOUN
taxlaw-7412	250	14	as	as	ADP
taxlaw-7412	250	15	a	a	DET
taxlaw-7412	250	16	member	member	NOUN
taxlaw-7412	250	17	of	of	ADP
taxlaw-7412	250	18	a	a	DET
taxlaw-7412	250	19	universal	universal	ADJ
taxlaw-7412	250	20	society	society	NOUN
taxlaw-7412	250	21	and	and	CCONJ
taxlaw-7412	250	22	thus	thus	ADV
taxlaw-7412	250	23	deserving	deserving	ADJ
taxlaw-7412	250	24	of	of	ADP
taxlaw-7412	250	25	an	an	DET
taxlaw-7412	250	26	equal	equal	ADJ
taxlaw-7412	250	27	share	share	NOUN
taxlaw-7412	250	28	of	of	ADP
taxlaw-7412	250	29	entitlements.81	entitlements.81	NOUN
taxlaw-7412	250	30	although	although	SCONJ
taxlaw-7412	250	31	the	the	DET
taxlaw-7412	250	32	differential	differential	ADJ
taxlaw-7412	250	33	component	component	NOUN
taxlaw-7412	250	34	is	be	AUX
taxlaw-7412	250	35	an	an	DET
taxlaw-7412	250	36	important	important	ADJ
taxlaw-7412	250	37	part	part	NOUN
taxlaw-7412	250	38	of	of	ADP
taxlaw-7412	250	39	the	the	DET
taxlaw-7412	250	40	musgraves	musgrave	NOUN
taxlaw-7412	250	41	’	’	PART
taxlaw-7412	250	42	conception	conception	NOUN
taxlaw-7412	250	43	of	of	ADP
taxlaw-7412	250	44	inter	inter	ADJ
taxlaw-7412	250	45	-	-	ADJ
taxlaw-7412	250	46	nation	nation	ADJ
taxlaw-7412	250	47	equity	equity	NOUN
taxlaw-7412	250	48	,	,	PUNCT
taxlaw-7412	250	49	they	they	PRON
taxlaw-7412	250	50	still	still	ADV
taxlaw-7412	250	51	consider	consider	VERB
taxlaw-7412	250	52	the	the	DET
taxlaw-7412	250	53	entitlement	entitlement	NOUN
taxlaw-7412	250	54	component	component	NOUN
taxlaw-7412	250	55	to	to	PART
taxlaw-7412	250	56	be	be	AUX
taxlaw-7412	250	57	a	a	DET
taxlaw-7412	250	58	fundamental	fundamental	ADJ
taxlaw-7412	250	59	component	component	NOUN
taxlaw-7412	250	60	of	of	ADP
taxlaw-7412	250	61	the	the	DET
taxlaw-7412	250	62	concept	concept	NOUN
taxlaw-7412	250	63	.	.	PUNCT
taxlaw-7412	251	1	as	as	SCONJ
taxlaw-7412	251	2	the	the	DET
taxlaw-7412	251	3	following	follow	VERB
taxlaw-7412	251	4	section	section	NOUN
taxlaw-7412	251	5	will	will	AUX
taxlaw-7412	251	6	discuss	discuss	VERB
taxlaw-7412	251	7	,	,	PUNCT
taxlaw-7412	251	8	this	this	DET
taxlaw-7412	251	9	normative	normative	ADJ
taxlaw-7412	251	10	position	position	NOUN
taxlaw-7412	251	11	aligns	align	VERB
taxlaw-7412	251	12	with	with	ADP
taxlaw-7412	251	13	what	what	PRON
taxlaw-7412	251	14	could	could	AUX
taxlaw-7412	251	15	be	be	AUX
taxlaw-7412	251	16	regarded	regard	VERB
taxlaw-7412	251	17	in	in	ADP
taxlaw-7412	251	18	today	today	NOUN
taxlaw-7412	251	19	’s	’s	PART
taxlaw-7412	251	20	global	global	PROPN
taxlaw-7412	251	21	justice	justice	PROPN
taxlaw-7412	251	22	debate	debate	NOUN
taxlaw-7412	251	23	as	as	ADP
taxlaw-7412	251	24	a	a	DET
taxlaw-7412	251	25	middle	middle	ADJ
taxlaw-7412	251	26	course	course	NOUN
taxlaw-7412	251	27	between	between	ADP
taxlaw-7412	251	28	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	251	29	and	and	CCONJ
taxlaw-7412	251	30	statism.82	statism.82	VERB
taxlaw-7412	251	31	that	that	SCONJ
taxlaw-7412	251	32	the	the	DET
taxlaw-7412	251	33	musgraves	musgrave	NOUN
taxlaw-7412	251	34	took	take	VERB
taxlaw-7412	251	35	such	such	DET
taxlaw-7412	251	36	an	an	DET
taxlaw-7412	251	37	unorthodox	unorthodox	ADJ
taxlaw-7412	251	38	69	69	NUM
taxlaw-7412	251	39	see	see	NOUN
taxlaw-7412	251	40	kaufman	kaufman	PROPN
taxlaw-7412	251	41	,	,	PUNCT
taxlaw-7412	251	42	supra	supra	PROPN
taxlaw-7412	251	43	note	note	PROPN
taxlaw-7412	251	44	7	7	NUM
taxlaw-7412	251	45	,	,	PUNCT
taxlaw-7412	251	46	at	at	ADP
taxlaw-7412	251	47	203	203	NUM
taxlaw-7412	251	48	(	(	PUNCT
taxlaw-7412	251	49	pointing	point	VERB
taxlaw-7412	251	50	out	out	ADP
taxlaw-7412	251	51	that	that	SCONJ
taxlaw-7412	251	52	it	it	PRON
taxlaw-7412	251	53	would	would	AUX
taxlaw-7412	251	54	be	be	AUX
taxlaw-7412	251	55	a	a	DET
taxlaw-7412	251	56	mistake	mistake	NOUN
taxlaw-7412	251	57	to	to	PART
taxlaw-7412	251	58	disregard	disregard	VERB
taxlaw-7412	251	59	the	the	DET
taxlaw-7412	251	60	differential	differential	ADJ
taxlaw-7412	251	61	aspect	aspect	NOUN
taxlaw-7412	251	62	of	of	ADP
taxlaw-7412	251	63	the	the	DET
taxlaw-7412	251	64	musgraves	musgrave	NOUN
taxlaw-7412	251	65	’	’	PART
taxlaw-7412	251	66	scholarship	scholarship	NOUN
taxlaw-7412	251	67	and	and	CCONJ
taxlaw-7412	251	68	think	think	VERB
taxlaw-7412	251	69	of	of	ADP
taxlaw-7412	251	70	inter	inter	ADJ
taxlaw-7412	251	71	-	-	ADJ
taxlaw-7412	251	72	nation	nation	ADJ
taxlaw-7412	251	73	equity	equity	NOUN
taxlaw-7412	251	74	only	only	ADV
taxlaw-7412	251	75	in	in	ADP
taxlaw-7412	251	76	terms	term	NOUN
taxlaw-7412	251	77	of	of	ADP
taxlaw-7412	251	78	entitlement	entitlement	NOUN
taxlaw-7412	251	79	theory	theory	NOUN
taxlaw-7412	251	80	)	)	PUNCT
taxlaw-7412	251	81	.	.	PUNCT
taxlaw-7412	252	1	70	70	NUM
taxlaw-7412	252	2	supra	supra	PROPN
taxlaw-7412	252	3	note	note	VERB
taxlaw-7412	252	4	50	50	NUM
taxlaw-7412	252	5	.	.	PUNCT
taxlaw-7412	253	1	the	the	DET
taxlaw-7412	253	2	idea	idea	NOUN
taxlaw-7412	253	3	for	for	SCONJ
taxlaw-7412	253	4	a	a	DET
taxlaw-7412	253	5	tax	tax	NOUN
taxlaw-7412	253	6	rate	rate	NOUN
taxlaw-7412	253	7	schedule	schedule	NOUN
taxlaw-7412	253	8	inversely	inversely	ADV
taxlaw-7412	253	9	related	relate	VERB
taxlaw-7412	253	10	to	to	ADP
taxlaw-7412	253	11	per	per	ADP
taxlaw-7412	253	12	capita	capita	NOUN
taxlaw-7412	253	13	income	income	NOUN
taxlaw-7412	253	14	was	be	AUX
taxlaw-7412	253	15	reiterated	reiterate	VERB
taxlaw-7412	253	16	in	in	ADP
taxlaw-7412	253	17	musgrave	musgrave	PROPN
taxlaw-7412	253	18	,	,	PUNCT
taxlaw-7412	253	19	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	253	20	equity	equity	NOUN
taxlaw-7412	253	21	,	,	PUNCT
taxlaw-7412	253	22	supra	supra	PROPN
taxlaw-7412	253	23	note	note	NOUN
taxlaw-7412	253	24	9	9	NUM
taxlaw-7412	253	25	,	,	PUNCT
taxlaw-7412	253	26	at	at	ADP
taxlaw-7412	253	27	59	59	NUM
taxlaw-7412	253	28	.	.	PUNCT
taxlaw-7412	253	29	71	71	NUM
taxlaw-7412	253	30	musgrave	musgrave	PROPN
taxlaw-7412	253	31	&	&	CCONJ
taxlaw-7412	253	32	musgrave	musgrave	PROPN
taxlaw-7412	253	33	,	,	PUNCT
taxlaw-7412	253	34	supra	supra	PROPN
taxlaw-7412	253	35	note	note	NOUN
taxlaw-7412	253	36	3	3	NUM
taxlaw-7412	253	37	,	,	PUNCT
taxlaw-7412	253	38	at	at	ADP
taxlaw-7412	253	39	79–80	79–80	PROPN
taxlaw-7412	253	40	.	.	PUNCT
taxlaw-7412	254	1	72	72	NUM
taxlaw-7412	255	1	i	i	PRON
taxlaw-7412	255	2	d.	d.	PROPN
taxlaw-7412	255	3	at	at	ADP
taxlaw-7412	255	4	80	80	NUM
taxlaw-7412	255	5	.	.	PUNCT
taxlaw-7412	256	1	73	73	NUM
taxlaw-7412	257	1	i	i	PRON
taxlaw-7412	257	2	d.	d.	PROPN
taxlaw-7412	257	3	at	at	ADP
taxlaw-7412	257	4	78	78	NUM
taxlaw-7412	257	5	.	.	PUNCT
taxlaw-7412	258	1	74	74	NUM
taxlaw-7412	259	1	i	i	PRON
taxlaw-7412	259	2	d.	d.	NOUN
taxlaw-7412	259	3	at	at	ADP
taxlaw-7412	259	4	85	85	NUM
taxlaw-7412	259	5	.	.	PUNCT
taxlaw-7412	260	1	75	75	NUM
taxlaw-7412	260	2	musgrave	musgrave	PROPN
taxlaw-7412	260	3	,	,	PUNCT
taxlaw-7412	260	4	combining	combine	VERB
taxlaw-7412	260	5	,	,	PUNCT
taxlaw-7412	260	6	supra	supra	PROPN
taxlaw-7412	260	7	note	note	NOUN
taxlaw-7412	260	8	9	9	NUM
taxlaw-7412	260	9	,	,	PUNCT
taxlaw-7412	260	10	at	at	ADP
taxlaw-7412	260	11	170	170	NUM
taxlaw-7412	260	12	.	.	PUNCT
taxlaw-7412	260	13	76	76	NUM
taxlaw-7412	260	14	musgrave	musgrave	PROPN
taxlaw-7412	260	15	,	,	PUNCT
taxlaw-7412	260	16	sovereignty	sovereignty	NOUN
taxlaw-7412	260	17	,	,	PUNCT
taxlaw-7412	260	18	supra	supra	ADJ
taxlaw-7412	260	19	note	note	NOUN
taxlaw-7412	260	20	9	9	NUM
taxlaw-7412	260	21	,	,	PUNCT
taxlaw-7412	260	22	at	at	ADP
taxlaw-7412	260	23	1343–44	1343–44	NUM
taxlaw-7412	260	24	;	;	PUNCT
taxlaw-7412	260	25	musgrave	musgrave	PROPN
taxlaw-7412	260	26	,	,	PUNCT
taxlaw-7412	260	27	taxing	taxing	NOUN
taxlaw-7412	260	28	,	,	PUNCT
taxlaw-7412	260	29	supra	supra	ADJ
taxlaw-7412	260	30	note	note	NOUN
taxlaw-7412	260	31	9	9	NUM
taxlaw-7412	260	32	,	,	PUNCT
taxlaw-7412	260	33	at	at	ADP
taxlaw-7412	260	34	1478	1478	NUM
taxlaw-7412	260	35	.	.	PUNCT
taxlaw-7412	261	1	77	77	NUM
taxlaw-7412	261	2	musgrave	musgrave	PROPN
taxlaw-7412	261	3	,	,	PUNCT
taxlaw-7412	261	4	sovereignty	sovereignty	NOUN
taxlaw-7412	261	5	,	,	PUNCT
taxlaw-7412	261	6	supra	supra	ADJ
taxlaw-7412	261	7	note	note	NOUN
taxlaw-7412	261	8	9	9	NUM
taxlaw-7412	261	9	,	,	PUNCT
taxlaw-7412	261	10	at	at	ADP
taxlaw-7412	261	11	1353–54	1353–54	NUM
taxlaw-7412	261	12	.	.	PUNCT
taxlaw-7412	262	1	78	78	NUM
taxlaw-7412	263	1	i	i	PRON
taxlaw-7412	263	2	d.	d.	NOUN
taxlaw-7412	263	3	at	at	ADP
taxlaw-7412	263	4	1355	1355	NUM
taxlaw-7412	263	5	.	.	PUNCT
taxlaw-7412	264	1	79	79	NUM
taxlaw-7412	265	1	but	but	CCONJ
taxlaw-7412	265	2	see	see	VERB
taxlaw-7412	265	3	infanti	infanti	ADJ
taxlaw-7412	265	4	,	,	PUNCT
taxlaw-7412	265	5	supra	supra	ADJ
taxlaw-7412	265	6	note	note	NOUN
taxlaw-7412	265	7	23	23	NUM
taxlaw-7412	265	8	,	,	PUNCT
taxlaw-7412	265	9	at	at	ADP
taxlaw-7412	265	10	214	214	NUM
taxlaw-7412	265	11	(	(	PUNCT
taxlaw-7412	265	12	noting	note	VERB
taxlaw-7412	265	13	that	that	SCONJ
taxlaw-7412	265	14	although	although	SCONJ
taxlaw-7412	265	15	peggy	peggy	PROPN
taxlaw-7412	265	16	musgrave	musgrave	PROPN
taxlaw-7412	265	17	often	often	ADV
taxlaw-7412	265	18	revisited	revisit	VERB
taxlaw-7412	265	19	her	her	PRON
taxlaw-7412	265	20	articulation	articulation	NOUN
taxlaw-7412	265	21	of	of	ADP
taxlaw-7412	265	22	inter	inter	ADJ
taxlaw-7412	265	23	-	-	ADJ
taxlaw-7412	265	24	nation	nation	ADJ
taxlaw-7412	265	25	equity	equity	NOUN
taxlaw-7412	265	26	in	in	ADP
taxlaw-7412	265	27	later	later	ADJ
taxlaw-7412	265	28	work	work	NOUN
taxlaw-7412	265	29	,	,	PUNCT
taxlaw-7412	265	30	she	she	PRON
taxlaw-7412	265	31	never	never	ADV
taxlaw-7412	265	32	returned	return	VERB
taxlaw-7412	265	33	to	to	ADP
taxlaw-7412	265	34	its	its	PRON
taxlaw-7412	265	35	differential	differential	ADJ
taxlaw-7412	265	36	aspect	aspect	NOUN
taxlaw-7412	265	37	in	in	ADP
taxlaw-7412	265	38	a	a	DET
taxlaw-7412	265	39	similarly	similarly	ADV
taxlaw-7412	265	40	sustained	sustain	VERB
taxlaw-7412	265	41	way	way	NOUN
taxlaw-7412	265	42	)	)	PUNCT
taxlaw-7412	265	43	.	.	PUNCT
taxlaw-7412	266	1	80	80	NUM
taxlaw-7412	266	2	this	this	PRON
taxlaw-7412	266	3	seems	seem	VERB
taxlaw-7412	266	4	to	to	PART
taxlaw-7412	266	5	be	be	AUX
taxlaw-7412	266	6	the	the	DET
taxlaw-7412	266	7	position	position	NOUN
taxlaw-7412	266	8	taken	take	VERB
taxlaw-7412	266	9	,	,	PUNCT
taxlaw-7412	266	10	for	for	ADP
taxlaw-7412	266	11	example	example	NOUN
taxlaw-7412	266	12	,	,	PUNCT
taxlaw-7412	266	13	by	by	ADP
taxlaw-7412	266	14	avi	avi	NOUN
taxlaw-7412	266	15	-	-	PUNCT
taxlaw-7412	266	16	yonah	yonah	ADJ
taxlaw-7412	266	17	,	,	PUNCT
taxlaw-7412	266	18	supra	supra	ADJ
taxlaw-7412	266	19	note	note	NOUN
taxlaw-7412	266	20	4	4	NUM
taxlaw-7412	266	21	,	,	PUNCT
taxlaw-7412	266	22	at	at	ADP
taxlaw-7412	266	23	1648–49	1648–49	NUM
taxlaw-7412	266	24	.	.	PUNCT
taxlaw-7412	267	1	81	81	NUM
taxlaw-7412	267	2	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	267	3	and	and	CCONJ
taxlaw-7412	267	4	other	other	ADJ
taxlaw-7412	267	5	views	view	NOUN
taxlaw-7412	267	6	on	on	ADP
taxlaw-7412	267	7	the	the	DET
taxlaw-7412	267	8	global	global	PROPN
taxlaw-7412	267	9	justice	justice	PROPN
taxlaw-7412	267	10	debate	debate	NOUN
taxlaw-7412	267	11	will	will	AUX
taxlaw-7412	267	12	be	be	AUX
taxlaw-7412	267	13	further	far	ADV
taxlaw-7412	267	14	discussed	discuss	VERB
taxlaw-7412	267	15	in	in	ADP
taxlaw-7412	267	16	part	part	NOUN
taxlaw-7412	267	17	iii.b	iii.b	X
taxlaw-7412	267	18	.	.	PUNCT
taxlaw-7412	268	1	82	82	NUM
taxlaw-7412	268	2	see	see	VERB
taxlaw-7412	268	3	laura	laura	PROPN
taxlaw-7412	268	4	valentini	valentini	PROPN
taxlaw-7412	268	5	,	,	PUNCT
taxlaw-7412	268	6	justice	justice	NOUN
taxlaw-7412	268	7	in	in	ADP
taxlaw-7412	268	8	a	a	DET
taxlaw-7412	268	9	globalized	globalized	ADJ
taxlaw-7412	268	10	world	world	NOUN
taxlaw-7412	268	11	:	:	PUNCT
taxlaw-7412	268	12	a	a	DET
taxlaw-7412	268	13	normative	normative	ADJ
taxlaw-7412	268	14	framework	framework	NOUN
taxlaw-7412	268	15	3–4	3–4	NUM
taxlaw-7412	268	16	(	(	PUNCT
taxlaw-7412	268	17	2011	2011	NUM
taxlaw-7412	268	18	)	)	PUNCT
taxlaw-7412	268	19	.	.	PUNCT
taxlaw-7412	269	1	peggy	peggy	PROPN
taxlaw-7412	269	2	musgrave	musgrave	PROPN
taxlaw-7412	269	3	’s	’s	PART
taxlaw-7412	269	4	adoption	adoption	NOUN
taxlaw-7412	269	5	of	of	ADP
taxlaw-7412	269	6	a	a	DET
taxlaw-7412	269	7	moderate	moderate	ADJ
taxlaw-7412	269	8	view	view	NOUN
taxlaw-7412	269	9	on	on	ADP
taxlaw-7412	269	10	global	global	ADJ
taxlaw-7412	269	11	justice	justice	NOUN
taxlaw-7412	269	12	is	be	AUX
taxlaw-7412	269	13	also	also	ADV
taxlaw-7412	269	14	indicated	indicate	VERB
taxlaw-7412	269	15	by	by	ADP
taxlaw-7412	269	16	the	the	DET
taxlaw-7412	269	17	fact	fact	NOUN
taxlaw-7412	269	18	that	that	SCONJ
taxlaw-7412	269	19	her	her	PRON
taxlaw-7412	269	20	scholarship	scholarship	NOUN
taxlaw-7412	269	21	is	be	AUX
taxlaw-7412	269	22	significantly	significantly	ADV
taxlaw-7412	269	23	informed	inform	VERB
taxlaw-7412	269	24	by	by	ADP
taxlaw-7412	269	25	the	the	DET
taxlaw-7412	269	26	concept	concept	NOUN
taxlaw-7412	269	27	of	of	ADP
taxlaw-7412	269	28	inter	inter	ADJ
taxlaw-7412	269	29	-	-	ADJ
taxlaw-7412	269	30	individual	individual	ADJ
taxlaw-7412	269	31	equity	equity	NOUN
taxlaw-7412	269	32	(	(	PUNCT
taxlaw-7412	269	33	within	within	ADP
taxlaw-7412	269	34	a	a	DET
taxlaw-7412	269	35	state	state	NOUN
taxlaw-7412	269	36	)	)	PUNCT
taxlaw-7412	269	37	as	as	ADP
taxlaw-7412	269	38	a	a	DET
taxlaw-7412	269	39	normative	normative	ADJ
taxlaw-7412	269	40	requirement	requirement	NOUN
taxlaw-7412	269	41	that	that	PRON
taxlaw-7412	269	42	is	be	AUX
taxlaw-7412	269	43	separate	separate	ADJ
taxlaw-7412	269	44	from	from	ADP
taxlaw-7412	269	45	inter	inter	ADJ
taxlaw-7412	269	46	-	-	ADJ
taxlaw-7412	269	47	nation	nation	ADJ
taxlaw-7412	269	48	equity	equity	NOUN
taxlaw-7412	269	49	.	.	PUNCT
taxlaw-7412	270	1	70	70	NUM
taxlaw-7412	270	2	columbia	columbia	PROPN
taxlaw-7412	270	3	journal	journal	PROPN
taxlaw-7412	270	4	of	of	ADP
taxlaw-7412	270	5	tax	tax	NOUN
taxlaw-7412	270	6	law	law	NOUN
taxlaw-7412	270	7	[	[	X
taxlaw-7412	270	8	vol	vol	NOUN
taxlaw-7412	270	9	.	.	PUNCT
taxlaw-7412	271	1	12:58	12:58	NUM
taxlaw-7412	271	2	position	position	NOUN
taxlaw-7412	271	3	in	in	ADP
taxlaw-7412	271	4	their	their	PRON
taxlaw-7412	271	5	1972	1972	NUM
taxlaw-7412	271	6	essay	essay	NOUN
taxlaw-7412	271	7	at	at	ADP
taxlaw-7412	271	8	a	a	DET
taxlaw-7412	271	9	time	time	NOUN
taxlaw-7412	271	10	when	when	SCONJ
taxlaw-7412	271	11	discussions	discussion	NOUN
taxlaw-7412	271	12	about	about	ADP
taxlaw-7412	271	13	global	global	ADJ
taxlaw-7412	271	14	justice	justice	NOUN
taxlaw-7412	271	15	were	be	AUX
taxlaw-7412	271	16	still	still	ADV
taxlaw-7412	271	17	incipient	incipient	ADJ
taxlaw-7412	271	18	is	be	AUX
taxlaw-7412	271	19	but	but	CCONJ
taxlaw-7412	271	20	one	one	NUM
taxlaw-7412	271	21	facet	facet	NOUN
taxlaw-7412	271	22	of	of	ADP
taxlaw-7412	271	23	the	the	DET
taxlaw-7412	271	24	ingenuity	ingenuity	NOUN
taxlaw-7412	271	25	of	of	ADP
taxlaw-7412	271	26	their	their	PRON
taxlaw-7412	271	27	scholarship	scholarship	NOUN
taxlaw-7412	271	28	.	.	PUNCT
taxlaw-7412	272	1	b.	b.	PROPN
taxlaw-7412	272	2	normative	normative	PROPN
taxlaw-7412	272	3	compromise	compromise	VERB
taxlaw-7412	272	4	one	one	NUM
taxlaw-7412	272	5	of	of	ADP
taxlaw-7412	272	6	the	the	DET
taxlaw-7412	272	7	questions	question	NOUN
taxlaw-7412	272	8	regarding	regard	VERB
taxlaw-7412	272	9	what	what	PRON
taxlaw-7412	272	10	constitutes	constitute	VERB
taxlaw-7412	272	11	global	global	ADJ
taxlaw-7412	272	12	justice	justice	NOUN
taxlaw-7412	272	13	asks	ask	VERB
taxlaw-7412	272	14	whether	whether	SCONJ
taxlaw-7412	272	15	principles	principle	NOUN
taxlaw-7412	272	16	of	of	ADP
taxlaw-7412	272	17	distributive	distributive	ADJ
taxlaw-7412	272	18	justice	justice	NOUN
taxlaw-7412	272	19	should	should	AUX
taxlaw-7412	272	20	be	be	AUX
taxlaw-7412	272	21	constrained	constrain	VERB
taxlaw-7412	272	22	to	to	ADP
taxlaw-7412	272	23	the	the	DET
taxlaw-7412	272	24	domestic	domestic	ADJ
taxlaw-7412	272	25	realm	realm	NOUN
taxlaw-7412	272	26	or	or	CCONJ
taxlaw-7412	272	27	whether	whether	SCONJ
taxlaw-7412	272	28	they	they	PRON
taxlaw-7412	272	29	should	should	AUX
taxlaw-7412	272	30	extend	extend	VERB
taxlaw-7412	272	31	to	to	ADP
taxlaw-7412	272	32	the	the	DET
taxlaw-7412	272	33	international	international	ADJ
taxlaw-7412	272	34	domain	domain	NOUN
taxlaw-7412	272	35	as	as	ADV
taxlaw-7412	272	36	well	well	ADV
taxlaw-7412	272	37	.	.	PUNCT
taxlaw-7412	273	1	on	on	ADP
taxlaw-7412	273	2	one	one	NUM
taxlaw-7412	273	3	end	end	NOUN
taxlaw-7412	273	4	of	of	ADP
taxlaw-7412	273	5	the	the	DET
taxlaw-7412	273	6	spectrum	spectrum	NOUN
taxlaw-7412	273	7	of	of	ADP
taxlaw-7412	273	8	answers	answer	NOUN
taxlaw-7412	273	9	to	to	ADP
taxlaw-7412	273	10	this	this	DET
taxlaw-7412	273	11	question	question	NOUN
taxlaw-7412	273	12	stands	stand	VERB
taxlaw-7412	273	13	global	global	ADJ
taxlaw-7412	273	14	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	273	15	,	,	PUNCT
taxlaw-7412	273	16	which	which	PRON
taxlaw-7412	273	17	argues	argue	VERB
taxlaw-7412	273	18	that	that	SCONJ
taxlaw-7412	273	19	normative	normative	ADJ
taxlaw-7412	273	20	requirements	requirement	NOUN
taxlaw-7412	273	21	of	of	ADP
taxlaw-7412	273	22	distributive	distributive	ADJ
taxlaw-7412	273	23	justice	justice	NOUN
taxlaw-7412	273	24	should	should	AUX
taxlaw-7412	273	25	apply	apply	VERB
taxlaw-7412	273	26	at	at	ADP
taxlaw-7412	273	27	the	the	DET
taxlaw-7412	273	28	global	global	ADJ
taxlaw-7412	273	29	level.83	level.83	ADJ
taxlaw-7412	273	30	global	global	ADJ
taxlaw-7412	273	31	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	273	32	theories	theory	NOUN
taxlaw-7412	273	33	are	be	AUX
taxlaw-7412	273	34	rich	rich	ADJ
taxlaw-7412	273	35	and	and	CCONJ
taxlaw-7412	273	36	nuanced	nuanced	ADJ
taxlaw-7412	273	37	,	,	PUNCT
taxlaw-7412	273	38	and	and	CCONJ
taxlaw-7412	273	39	they	they	PRON
taxlaw-7412	273	40	increasingly	increasingly	ADV
taxlaw-7412	273	41	vary	vary	VERB
taxlaw-7412	273	42	in	in	ADP
taxlaw-7412	273	43	content	content	NOUN
taxlaw-7412	273	44	,	,	PUNCT
taxlaw-7412	273	45	scope	scope	NOUN
taxlaw-7412	273	46	,	,	PUNCT
taxlaw-7412	273	47	and	and	CCONJ
taxlaw-7412	273	48	justification.84	justification.84	NOUN
taxlaw-7412	273	49	but	but	CCONJ
taxlaw-7412	273	50	all	all	DET
taxlaw-7412	273	51	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	273	52	theorists	theorist	NOUN
taxlaw-7412	273	53	share	share	VERB
taxlaw-7412	273	54	the	the	DET
taxlaw-7412	273	55	belief	belief	NOUN
taxlaw-7412	273	56	that	that	SCONJ
taxlaw-7412	273	57	human	human	ADJ
taxlaw-7412	273	58	beings	being	NOUN
taxlaw-7412	273	59	—	—	PUNCT
taxlaw-7412	273	60	and	and	CCONJ
taxlaw-7412	273	61	not	not	PART
taxlaw-7412	273	62	families	family	NOUN
taxlaw-7412	273	63	,	,	PUNCT
taxlaw-7412	273	64	cultures	culture	NOUN
taxlaw-7412	273	65	,	,	PUNCT
taxlaw-7412	273	66	or	or	CCONJ
taxlaw-7412	273	67	nations	nation	NOUN
taxlaw-7412	273	68	—	—	PUNCT
taxlaw-7412	273	69	are	be	AUX
taxlaw-7412	273	70	the	the	DET
taxlaw-7412	273	71	ultimate	ultimate	ADJ
taxlaw-7412	273	72	units	unit	NOUN
taxlaw-7412	273	73	of	of	ADP
taxlaw-7412	273	74	moral	moral	ADJ
taxlaw-7412	273	75	concern	concern	NOUN
taxlaw-7412	273	76	and	and	CCONJ
taxlaw-7412	273	77	thereby	thereby	ADV
taxlaw-7412	273	78	should	should	AUX
taxlaw-7412	273	79	be	be	AUX
taxlaw-7412	273	80	treated	treat	VERB
taxlaw-7412	273	81	equally	equally	ADV
taxlaw-7412	273	82	regardless	regardless	ADV
taxlaw-7412	273	83	of	of	ADP
taxlaw-7412	273	84	nationality	nationality	NOUN
taxlaw-7412	273	85	or	or	CCONJ
taxlaw-7412	273	86	citizenship.85	citizenship.85	NOUN
taxlaw-7412	273	87	on	on	ADP
taxlaw-7412	273	88	the	the	DET
taxlaw-7412	273	89	other	other	ADJ
taxlaw-7412	273	90	end	end	NOUN
taxlaw-7412	273	91	stands	stand	VERB
taxlaw-7412	273	92	statism	statism	NOUN
taxlaw-7412	273	93	,	,	PUNCT
taxlaw-7412	273	94	which	which	PRON
taxlaw-7412	273	95	typically	typically	ADV
taxlaw-7412	273	96	claims	claim	VERB
taxlaw-7412	273	97	that	that	SCONJ
taxlaw-7412	273	98	no	no	DET
taxlaw-7412	273	99	duty	duty	NOUN
taxlaw-7412	273	100	of	of	ADP
taxlaw-7412	273	101	egalitarian	egalitarian	PROPN
taxlaw-7412	273	102	distributive	distributive	ADJ
taxlaw-7412	273	103	justice	justice	NOUN
taxlaw-7412	273	104	exists	exist	VERB
taxlaw-7412	273	105	outside	outside	ADV
taxlaw-7412	273	106	of	of	ADP
taxlaw-7412	273	107	the	the	DET
taxlaw-7412	273	108	state.86	state.86	ADJ
taxlaw-7412	273	109	statists	statist	NOUN
taxlaw-7412	273	110	usually	usually	ADV
taxlaw-7412	273	111	accept	accept	VERB
taxlaw-7412	273	112	that	that	SCONJ
taxlaw-7412	273	113	we	we	PRON
taxlaw-7412	273	114	have	have	VERB
taxlaw-7412	273	115	universal	universal	ADJ
taxlaw-7412	273	116	duties	duty	NOUN
taxlaw-7412	273	117	to	to	PART
taxlaw-7412	273	118	provide	provide	VERB
taxlaw-7412	273	119	humanitarian	humanitarian	ADJ
taxlaw-7412	273	120	assistance	assistance	NOUN
taxlaw-7412	273	121	to	to	ADP
taxlaw-7412	273	122	those	those	PRON
taxlaw-7412	273	123	in	in	ADP
taxlaw-7412	273	124	desperate	desperate	ADJ
taxlaw-7412	273	125	need	need	NOUN
taxlaw-7412	273	126	,	,	PUNCT
taxlaw-7412	273	127	but	but	CCONJ
taxlaw-7412	273	128	these	these	DET
taxlaw-7412	273	129	duties	duty	NOUN
taxlaw-7412	273	130	are	be	AUX
taxlaw-7412	273	131	limited	limited	ADJ
taxlaw-7412	273	132	and	and	CCONJ
taxlaw-7412	273	133	not	not	PART
taxlaw-7412	273	134	grounded	ground	VERB
taxlaw-7412	273	135	on	on	ADP
taxlaw-7412	273	136	principles	principle	NOUN
taxlaw-7412	273	137	of	of	ADP
taxlaw-7412	273	138	distributive	distributive	ADJ
taxlaw-7412	273	139	justice.87	justice.87	VERB
taxlaw-7412	273	140	between	between	ADP
taxlaw-7412	273	141	these	these	DET
taxlaw-7412	273	142	two	two	NUM
taxlaw-7412	273	143	normative	normative	ADJ
taxlaw-7412	273	144	accounts	account	NOUN
taxlaw-7412	273	145	of	of	ADP
taxlaw-7412	273	146	global	global	ADJ
taxlaw-7412	273	147	justice	justice	NOUN
taxlaw-7412	273	148	,	,	PUNCT
taxlaw-7412	273	149	several	several	ADJ
taxlaw-7412	273	150	recent	recent	ADJ
taxlaw-7412	273	151	theories	theory	NOUN
taxlaw-7412	273	152	have	have	AUX
taxlaw-7412	273	153	positioned	position	VERB
taxlaw-7412	273	154	themselves	themselves	PRON
taxlaw-7412	273	155	somewhere	somewhere	ADV
taxlaw-7412	273	156	in	in	ADP
taxlaw-7412	273	157	the	the	DET
taxlaw-7412	273	158	middle	middle	NOUN
taxlaw-7412	273	159	of	of	ADP
taxlaw-7412	273	160	the	the	DET
taxlaw-7412	273	161	spectrum	spectrum	NOUN
taxlaw-7412	273	162	.	.	PUNCT
taxlaw-7412	274	1	some	some	PRON
taxlaw-7412	274	2	have	have	AUX
taxlaw-7412	274	3	called	call	VERB
taxlaw-7412	274	4	this	this	PRON
taxlaw-7412	274	5	a	a	DET
taxlaw-7412	274	6	“	"	PUNCT
taxlaw-7412	274	7	third	third	ADJ
taxlaw-7412	274	8	wave	wave	NOUN
taxlaw-7412	274	9	”	"	PUNCT
taxlaw-7412	274	10	of	of	ADP
taxlaw-7412	274	11	the	the	DET
taxlaw-7412	274	12	debate	debate	NOUN
taxlaw-7412	274	13	on	on	ADP
taxlaw-7412	274	14	global	global	ADJ
taxlaw-7412	274	15	justice.88	justice.88	PROPN
taxlaw-7412	274	16	this	this	DET
taxlaw-7412	274	17	middle	middle	ADJ
taxlaw-7412	274	18	course	course	NOUN
taxlaw-7412	274	19	position	position	NOUN
taxlaw-7412	274	20	generally	generally	ADV
taxlaw-7412	274	21	rejects	reject	VERB
taxlaw-7412	274	22	theories	theory	NOUN
taxlaw-7412	274	23	that	that	PRON
taxlaw-7412	274	24	accept	accept	VERB
taxlaw-7412	274	25	no	no	DET
taxlaw-7412	274	26	principles	principle	NOUN
taxlaw-7412	274	27	of	of	ADP
taxlaw-7412	274	28	justice	justice	NOUN
taxlaw-7412	274	29	at	at	ADP
taxlaw-7412	274	30	the	the	DET
taxlaw-7412	274	31	global	global	ADJ
taxlaw-7412	274	32	level	level	NOUN
taxlaw-7412	274	33	as	as	ADV
taxlaw-7412	274	34	well	well	ADV
taxlaw-7412	274	35	as	as	ADP
taxlaw-7412	274	36	theories	theory	NOUN
taxlaw-7412	274	37	83	83	NUM
taxlaw-7412	274	38	early	early	ADJ
taxlaw-7412	274	39	works	work	NOUN
taxlaw-7412	274	40	embracing	embrace	VERB
taxlaw-7412	274	41	global	global	ADJ
taxlaw-7412	274	42	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	274	43	are	be	AUX
taxlaw-7412	274	44	charles	charles	PROPN
taxlaw-7412	274	45	beitz	beitz	PROPN
taxlaw-7412	274	46	,	,	PUNCT
taxlaw-7412	274	47	political	political	ADJ
taxlaw-7412	274	48	theory	theory	NOUN
taxlaw-7412	274	49	and	and	CCONJ
taxlaw-7412	274	50	international	international	ADJ
taxlaw-7412	274	51	relations	relation	NOUN
taxlaw-7412	274	52	(	(	PUNCT
taxlaw-7412	274	53	1973	1973	NUM
taxlaw-7412	274	54	)	)	PUNCT
taxlaw-7412	274	55	and	and	CCONJ
taxlaw-7412	274	56	thomas	thomas	PROPN
taxlaw-7412	274	57	w	w	PROPN
taxlaw-7412	274	58	pogge	pogge	PROPN
taxlaw-7412	274	59	,	,	PUNCT
taxlaw-7412	274	60	realizing	realize	VERB
taxlaw-7412	274	61	rawls	rawl	NOUN
taxlaw-7412	274	62	(	(	PUNCT
taxlaw-7412	274	63	1989	1989	NUM
taxlaw-7412	274	64	)	)	PUNCT
taxlaw-7412	274	65	.	.	PUNCT
taxlaw-7412	275	1	for	for	ADP
taxlaw-7412	275	2	more	more	ADV
taxlaw-7412	275	3	recent	recent	ADJ
taxlaw-7412	275	4	theories	theory	NOUN
taxlaw-7412	275	5	of	of	ADP
taxlaw-7412	275	6	global	global	ADJ
taxlaw-7412	275	7	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	275	8	,	,	PUNCT
taxlaw-7412	275	9	see	see	VERB
taxlaw-7412	275	10	darrel	darrel	PROPN
taxlaw-7412	275	11	moellendorf	moellendorf	PROPN
taxlaw-7412	275	12	,	,	PUNCT
taxlaw-7412	275	13	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	275	14	justice	justice	NOUN
taxlaw-7412	275	15	(	(	PUNCT
taxlaw-7412	275	16	2002	2002	NUM
taxlaw-7412	275	17	)	)	PUNCT
taxlaw-7412	275	18	;	;	PUNCT
taxlaw-7412	275	19	kok	kok	PROPN
taxlaw-7412	275	20	-	-	PUNCT
taxlaw-7412	275	21	chor	chor	PROPN
taxlaw-7412	275	22	tan	tan	PROPN
taxlaw-7412	275	23	,	,	PUNCT
taxlaw-7412	275	24	justice	justice	NOUN
taxlaw-7412	275	25	without	without	ADP
taxlaw-7412	275	26	borders	border	NOUN
taxlaw-7412	275	27	:	:	PUNCT
taxlaw-7412	275	28	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	275	29	,	,	PUNCT
taxlaw-7412	275	30	nationalism	nationalism	NOUN
taxlaw-7412	275	31	and	and	CCONJ
taxlaw-7412	275	32	patriotism	patriotism	NOUN
taxlaw-7412	275	33	(	(	PUNCT
taxlaw-7412	275	34	2004	2004	NUM
taxlaw-7412	275	35	)	)	PUNCT
taxlaw-7412	275	36	;	;	PUNCT
taxlaw-7412	275	37	simon	simon	PROPN
taxlaw-7412	275	38	caney	caney	PROPN
taxlaw-7412	275	39	,	,	PUNCT
taxlaw-7412	275	40	justice	justice	PROPN
taxlaw-7412	275	41	beyond	beyond	ADP
taxlaw-7412	275	42	borders	border	NOUN
taxlaw-7412	275	43	:	:	PUNCT
taxlaw-7412	275	44	a	a	DET
taxlaw-7412	275	45	global	global	ADJ
taxlaw-7412	275	46	political	political	ADJ
taxlaw-7412	275	47	theory	theory	NOUN
taxlaw-7412	275	48	(	(	PUNCT
taxlaw-7412	275	49	2005	2005	NUM
taxlaw-7412	275	50	)	)	PUNCT
taxlaw-7412	275	51	.	.	PUNCT
taxlaw-7412	276	1	84	84	NUM
taxlaw-7412	276	2	one	one	NUM
taxlaw-7412	276	3	fundamental	fundamental	ADJ
taxlaw-7412	276	4	distinction	distinction	NOUN
taxlaw-7412	276	5	is	be	AUX
taxlaw-7412	276	6	offered	offer	VERB
taxlaw-7412	276	7	by	by	ADP
taxlaw-7412	276	8	andrea	andrea	PROPN
taxlaw-7412	276	9	sangiovanni	sangiovanni	PROPN
taxlaw-7412	276	10	.	.	PUNCT
taxlaw-7412	277	1	see	see	PROPN
taxlaw-7412	277	2	andrea	andrea	PROPN
taxlaw-7412	277	3	sangiovanni	sangiovanni	PROPN
taxlaw-7412	277	4	,	,	PUNCT
taxlaw-7412	277	5	global	global	ADJ
taxlaw-7412	277	6	justice	justice	NOUN
taxlaw-7412	277	7	,	,	PUNCT
taxlaw-7412	277	8	reciprocity	reciprocity	NOUN
taxlaw-7412	277	9	,	,	PUNCT
taxlaw-7412	277	10	and	and	CCONJ
taxlaw-7412	277	11	the	the	DET
taxlaw-7412	277	12	state	state	NOUN
taxlaw-7412	277	13	,	,	PUNCT
taxlaw-7412	277	14	35	35	NUM
taxlaw-7412	277	15	phil	phil	NOUN
taxlaw-7412	277	16	.	.	PUNCT
taxlaw-7412	278	1	&	&	CCONJ
taxlaw-7412	278	2	pub	pub	PROPN
taxlaw-7412	278	3	.	.	PUNCT
taxlaw-7412	279	1	aff	aff	PROPN
taxlaw-7412	279	2	.	.	PROPN
taxlaw-7412	280	1	3	3	NUM
taxlaw-7412	280	2	(	(	PUNCT
taxlaw-7412	280	3	2007	2007	NUM
taxlaw-7412	280	4	)	)	PUNCT
taxlaw-7412	280	5	.	.	PUNCT
taxlaw-7412	281	1	he	he	PRON
taxlaw-7412	281	2	divides	divide	VERB
taxlaw-7412	281	3	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	281	4	theories	theory	NOUN
taxlaw-7412	281	5	into	into	ADP
taxlaw-7412	281	6	relational	relational	ADJ
taxlaw-7412	281	7	and	and	CCONJ
taxlaw-7412	281	8	non	non	ADJ
taxlaw-7412	281	9	-	-	ADJ
taxlaw-7412	281	10	relation	relation	ADJ
taxlaw-7412	281	11	conceptions	conception	NOUN
taxlaw-7412	281	12	of	of	ADP
taxlaw-7412	281	13	distributive	distributive	ADJ
taxlaw-7412	281	14	justice	justice	NOUN
taxlaw-7412	281	15	.	.	PUNCT
taxlaw-7412	282	1	in	in	ADP
taxlaw-7412	282	2	non	non	ADJ
taxlaw-7412	282	3	-	-	ADJ
taxlaw-7412	282	4	relational	relational	ADJ
taxlaw-7412	282	5	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	282	6	,	,	PUNCT
taxlaw-7412	282	7	duties	duty	NOUN
taxlaw-7412	282	8	of	of	ADP
taxlaw-7412	282	9	justice	justice	NOUN
taxlaw-7412	282	10	should	should	AUX
taxlaw-7412	282	11	extend	extend	VERB
taxlaw-7412	282	12	beyond	beyond	ADP
taxlaw-7412	282	13	national	national	ADJ
taxlaw-7412	282	14	borders	border	NOUN
taxlaw-7412	282	15	because	because	SCONJ
taxlaw-7412	282	16	they	they	PRON
taxlaw-7412	282	17	rest	rest	VERB
taxlaw-7412	282	18	on	on	ADP
taxlaw-7412	282	19	a	a	DET
taxlaw-7412	282	20	conception	conception	NOUN
taxlaw-7412	282	21	of	of	ADP
taxlaw-7412	282	22	person	person	NOUN
taxlaw-7412	282	23	rather	rather	ADV
taxlaw-7412	282	24	than	than	ADP
taxlaw-7412	282	25	of	of	ADP
taxlaw-7412	282	26	the	the	DET
taxlaw-7412	282	27	existence	existence	NOUN
taxlaw-7412	282	28	of	of	ADP
taxlaw-7412	282	29	particular	particular	ADJ
taxlaw-7412	282	30	types	type	NOUN
taxlaw-7412	282	31	of	of	ADP
taxlaw-7412	282	32	social	social	ADJ
taxlaw-7412	282	33	relations	relation	NOUN
taxlaw-7412	282	34	or	or	CCONJ
taxlaw-7412	282	35	institutions	institution	NOUN
taxlaw-7412	282	36	.	.	PUNCT
taxlaw-7412	283	1	conversely	conversely	ADV
taxlaw-7412	283	2	,	,	PUNCT
taxlaw-7412	283	3	relational	relational	ADJ
taxlaw-7412	283	4	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	283	5	conditions	condition	VERB
taxlaw-7412	283	6	the	the	DET
taxlaw-7412	283	7	extension	extension	NOUN
taxlaw-7412	283	8	of	of	ADP
taxlaw-7412	283	9	principles	principle	NOUN
taxlaw-7412	283	10	of	of	ADP
taxlaw-7412	283	11	distributive	distributive	ADJ
taxlaw-7412	283	12	justice	justice	NOUN
taxlaw-7412	283	13	to	to	ADP
taxlaw-7412	283	14	the	the	DET
taxlaw-7412	283	15	international	international	ADJ
taxlaw-7412	283	16	realm	realm	NOUN
taxlaw-7412	283	17	to	to	ADP
taxlaw-7412	283	18	the	the	DET
taxlaw-7412	283	19	existence	existence	NOUN
taxlaw-7412	283	20	of	of	ADP
taxlaw-7412	283	21	shared	shared	ADJ
taxlaw-7412	283	22	political	political	ADJ
taxlaw-7412	283	23	,	,	PUNCT
taxlaw-7412	283	24	social	social	ADJ
taxlaw-7412	283	25	or	or	CCONJ
taxlaw-7412	283	26	cultural	cultural	ADJ
taxlaw-7412	283	27	shared	share	VERB
taxlaw-7412	283	28	values	value	NOUN
taxlaw-7412	283	29	or	or	CCONJ
taxlaw-7412	283	30	institutions	institution	NOUN
taxlaw-7412	283	31	.	.	PUNCT
taxlaw-7412	284	1	relational	relational	ADJ
taxlaw-7412	284	2	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	284	3	theorists	theorist	NOUN
taxlaw-7412	284	4	typically	typically	ADV
taxlaw-7412	284	5	argue	argue	VERB
taxlaw-7412	284	6	that	that	SCONJ
taxlaw-7412	284	7	there	there	PRON
taxlaw-7412	284	8	exists	exist	VERB
taxlaw-7412	284	9	a	a	DET
taxlaw-7412	284	10	global	global	ADJ
taxlaw-7412	284	11	basic	basic	ADJ
taxlaw-7412	284	12	structure	structure	NOUN
taxlaw-7412	284	13	which	which	PRON
taxlaw-7412	284	14	requires	require	VERB
taxlaw-7412	284	15	that	that	SCONJ
taxlaw-7412	284	16	liberties	liberty	NOUN
taxlaw-7412	284	17	,	,	PUNCT
taxlaw-7412	284	18	opportunities	opportunity	NOUN
taxlaw-7412	284	19	and	and	CCONJ
taxlaw-7412	284	20	wealth	wealth	NOUN
taxlaw-7412	284	21	be	be	AUX
taxlaw-7412	284	22	equally	equally	ADV
taxlaw-7412	284	23	distributed	distribute	VERB
taxlaw-7412	284	24	across	across	ADP
taxlaw-7412	284	25	the	the	DET
taxlaw-7412	284	26	world	world	NOUN
taxlaw-7412	284	27	.	.	PUNCT
taxlaw-7412	285	1	85	85	NUM
taxlaw-7412	285	2	kok	kok	PROPN
taxlaw-7412	285	3	-	-	PUNCT
taxlaw-7412	285	4	chor	chor	PROPN
taxlaw-7412	285	5	tan	tan	PROPN
taxlaw-7412	285	6	,	,	PUNCT
taxlaw-7412	285	7	the	the	DET
taxlaw-7412	285	8	demands	demand	NOUN
taxlaw-7412	285	9	of	of	ADP
taxlaw-7412	285	10	global	global	ADJ
taxlaw-7412	285	11	justice	justice	NOUN
taxlaw-7412	285	12	,	,	PUNCT
taxlaw-7412	285	13	3	3	NUM
taxlaw-7412	285	14	-	-	SYM
taxlaw-7412	285	15	4	4	NUM
taxlaw-7412	285	16	oeconomia	oeconomia	NOUN
taxlaw-7412	285	17	665	665	NUM
taxlaw-7412	285	18	(	(	PUNCT
taxlaw-7412	285	19	2013	2013	NUM
taxlaw-7412	285	20	)	)	PUNCT
taxlaw-7412	285	21	.	.	PUNCT
taxlaw-7412	286	1	see	see	VERB
taxlaw-7412	286	2	also	also	ADV
taxlaw-7412	286	3	sangiovanni	sangiovanni	PROPN
taxlaw-7412	286	4	,	,	PUNCT
taxlaw-7412	286	5	supra	supra	PROPN
taxlaw-7412	286	6	note	note	PROPN
taxlaw-7412	286	7	84	84	NUM
taxlaw-7412	286	8	,	,	PUNCT
taxlaw-7412	286	9	at	at	ADP
taxlaw-7412	286	10	3	3	NUM
taxlaw-7412	286	11	.	.	NOUN
taxlaw-7412	286	12	86	86	NUM
taxlaw-7412	286	13	one	one	NUM
taxlaw-7412	286	14	important	important	ADJ
taxlaw-7412	286	15	representative	representative	NOUN
taxlaw-7412	286	16	of	of	ADP
taxlaw-7412	286	17	this	this	DET
taxlaw-7412	286	18	view	view	NOUN
taxlaw-7412	286	19	is	be	AUX
taxlaw-7412	286	20	thomas	thomas	PROPN
taxlaw-7412	286	21	nagel	nagel	PROPN
taxlaw-7412	286	22	,	,	PUNCT
taxlaw-7412	286	23	the	the	DET
taxlaw-7412	286	24	problem	problem	NOUN
taxlaw-7412	286	25	of	of	ADP
taxlaw-7412	286	26	global	global	ADJ
taxlaw-7412	286	27	justice	justice	NOUN
taxlaw-7412	286	28	,	,	PUNCT
taxlaw-7412	286	29	33	33	NUM
taxlaw-7412	286	30	phil	phil	NOUN
taxlaw-7412	286	31	.	.	PUNCT
taxlaw-7412	287	1	&	&	CCONJ
taxlaw-7412	287	2	pub	pub	PROPN
taxlaw-7412	287	3	.	.	PUNCT
taxlaw-7412	288	1	aff	aff	PROPN
taxlaw-7412	288	2	.	.	PROPN
taxlaw-7412	289	1	113	113	NUM
taxlaw-7412	289	2	(	(	PUNCT
taxlaw-7412	289	3	2005	2005	NUM
taxlaw-7412	289	4	)	)	PUNCT
taxlaw-7412	289	5	.	.	PUNCT
taxlaw-7412	290	1	frequently	frequently	ADV
taxlaw-7412	290	2	deemed	deem	VERB
taxlaw-7412	290	3	representatives	representative	NOUN
taxlaw-7412	290	4	of	of	ADP
taxlaw-7412	290	5	a	a	DET
taxlaw-7412	290	6	moderate	moderate	ADJ
taxlaw-7412	290	7	statist	statist	ADJ
taxlaw-7412	290	8	view	view	NOUN
taxlaw-7412	290	9	include	include	VERB
taxlaw-7412	290	10	michael	michael	PROPN
taxlaw-7412	290	11	blake	blake	PROPN
taxlaw-7412	290	12	,	,	PUNCT
taxlaw-7412	290	13	distributive	distributive	ADJ
taxlaw-7412	290	14	justice	justice	NOUN
taxlaw-7412	290	15	,	,	PUNCT
taxlaw-7412	290	16	state	state	NOUN
taxlaw-7412	290	17	coercion	coercion	NOUN
taxlaw-7412	290	18	,	,	PUNCT
taxlaw-7412	290	19	and	and	CCONJ
taxlaw-7412	290	20	autonomy	autonomy	NOUN
taxlaw-7412	290	21	,	,	PUNCT
taxlaw-7412	290	22	30	30	NUM
taxlaw-7412	290	23	phil	phil	NOUN
taxlaw-7412	290	24	.	.	PUNCT
taxlaw-7412	291	1	&	&	CCONJ
taxlaw-7412	291	2	pub	pub	PROPN
taxlaw-7412	291	3	.	.	PUNCT
taxlaw-7412	292	1	aff	aff	PROPN
taxlaw-7412	292	2	.	.	PUNCT
taxlaw-7412	293	1	257	257	NUM
taxlaw-7412	293	2	(	(	PUNCT
taxlaw-7412	293	3	2001	2001	NUM
taxlaw-7412	293	4	)	)	PUNCT
taxlaw-7412	293	5	;	;	PUNCT
taxlaw-7412	293	6	samuel	samuel	PROPN
taxlaw-7412	293	7	freeman	freeman	PROPN
taxlaw-7412	293	8	,	,	PUNCT
taxlaw-7412	293	9	the	the	DET
taxlaw-7412	293	10	law	law	NOUN
taxlaw-7412	293	11	of	of	ADP
taxlaw-7412	293	12	peoples	people	NOUN
taxlaw-7412	293	13	,	,	PUNCT
taxlaw-7412	293	14	social	social	ADJ
taxlaw-7412	293	15	cooperation	cooperation	NOUN
taxlaw-7412	293	16	,	,	PUNCT
taxlaw-7412	293	17	human	human	ADJ
taxlaw-7412	293	18	rights	right	NOUN
taxlaw-7412	293	19	,	,	PUNCT
taxlaw-7412	293	20	and	and	CCONJ
taxlaw-7412	293	21	distributive	distributive	ADJ
taxlaw-7412	293	22	justice	justice	NOUN
taxlaw-7412	293	23	,	,	PUNCT
taxlaw-7412	293	24	23	23	NUM
taxlaw-7412	293	25	soc	soc	NOUN
taxlaw-7412	293	26	.	.	PUNCT
taxlaw-7412	294	1	phil	phil	PROPN
taxlaw-7412	294	2	.	.	PUNCT
taxlaw-7412	295	1	&	&	CCONJ
taxlaw-7412	295	2	pol’y	pol’y	NOUN
taxlaw-7412	295	3	29	29	NUM
taxlaw-7412	295	4	(	(	PUNCT
taxlaw-7412	295	5	2006	2006	NUM
taxlaw-7412	295	6	)	)	PUNCT
taxlaw-7412	295	7	.	.	PUNCT
taxlaw-7412	296	1	for	for	ADP
taxlaw-7412	296	2	a	a	DET
taxlaw-7412	296	3	discussion	discussion	NOUN
taxlaw-7412	296	4	about	about	ADP
taxlaw-7412	296	5	the	the	DET
taxlaw-7412	296	6	statist	statist	ADJ
taxlaw-7412	296	7	view	view	NOUN
taxlaw-7412	296	8	applied	apply	VERB
taxlaw-7412	296	9	to	to	ADP
taxlaw-7412	296	10	international	international	ADJ
taxlaw-7412	296	11	tax	tax	NOUN
taxlaw-7412	296	12	policy	policy	NOUN
taxlaw-7412	296	13	,	,	PUNCT
taxlaw-7412	296	14	see	see	VERB
taxlaw-7412	296	15	laurens	laurens	PROPN
taxlaw-7412	296	16	van	van	PROPN
taxlaw-7412	296	17	apeldoorn	apeldoorn	PROPN
taxlaw-7412	296	18	,	,	PUNCT
taxlaw-7412	296	19	a	a	DET
taxlaw-7412	296	20	sceptic	sceptic	ADJ
taxlaw-7412	296	21	’s	’s	PART
taxlaw-7412	296	22	guide	guide	NOUN
taxlaw-7412	296	23	to	to	ADP
taxlaw-7412	296	24	justice	justice	NOUN
taxlaw-7412	296	25	in	in	ADP
taxlaw-7412	296	26	international	international	ADJ
taxlaw-7412	296	27	tax	tax	NOUN
taxlaw-7412	296	28	policy	policy	NOUN
taxlaw-7412	296	29	,	,	PUNCT
taxlaw-7412	296	30	32	32	NUM
taxlaw-7412	296	31	can	can	NOUN
taxlaw-7412	296	32	.	.	PUNCT
taxlaw-7412	297	1	j.l	j.l	PROPN
taxlaw-7412	297	2	.	.	PROPN
taxlaw-7412	297	3	&	&	CCONJ
taxlaw-7412	297	4	juris	juris	PROPN
taxlaw-7412	297	5	.	.	PROPN
taxlaw-7412	298	1	499	499	NUM
taxlaw-7412	298	2	(	(	PUNCT
taxlaw-7412	298	3	2019	2019	NUM
taxlaw-7412	298	4	)	)	PUNCT
taxlaw-7412	298	5	.	.	PUNCT
taxlaw-7412	299	1	87	87	NUM
taxlaw-7412	299	2	this	this	DET
taxlaw-7412	299	3	normative	normative	ADJ
taxlaw-7412	299	4	concession	concession	NOUN
taxlaw-7412	299	5	was	be	AUX
taxlaw-7412	299	6	taken	take	VERB
taxlaw-7412	299	7	by	by	ADP
taxlaw-7412	299	8	many	many	ADJ
taxlaw-7412	299	9	critics	critic	NOUN
taxlaw-7412	299	10	as	as	ADV
taxlaw-7412	299	11	inadequate	inadequate	ADJ
taxlaw-7412	299	12	to	to	ADP
taxlaw-7412	299	13	addressing	address	VERB
taxlaw-7412	299	14	global	global	ADJ
taxlaw-7412	299	15	economic	economic	ADJ
taxlaw-7412	299	16	injustice	injustice	NOUN
taxlaw-7412	299	17	.	.	PUNCT
taxlaw-7412	300	1	see	see	VERB
taxlaw-7412	300	2	,	,	PUNCT
taxlaw-7412	300	3	e.g.	e.g.	ADV
taxlaw-7412	300	4	,	,	PUNCT
taxlaw-7412	300	5	thomas	thomas	PROPN
taxlaw-7412	300	6	pogge	pogge	PROPN
taxlaw-7412	300	7	,	,	PUNCT
taxlaw-7412	300	8	‘	'	PUNCT
taxlaw-7412	300	9	assisting	assist	VERB
taxlaw-7412	300	10	’	'	PUNCT
taxlaw-7412	300	11	the	the	DET
taxlaw-7412	300	12	global	global	ADJ
taxlaw-7412	300	13	poor	poor	ADJ
taxlaw-7412	300	14	,	,	PUNCT
taxlaw-7412	300	15	in	in	ADP
taxlaw-7412	300	16	the	the	DET
taxlaw-7412	300	17	ethics	ethic	NOUN
taxlaw-7412	300	18	of	of	ADP
taxlaw-7412	300	19	assistance	assistance	NOUN
taxlaw-7412	300	20	:	:	PUNCT
taxlaw-7412	300	21	morality	morality	NOUN
taxlaw-7412	300	22	and	and	CCONJ
taxlaw-7412	300	23	the	the	DET
taxlaw-7412	300	24	distant	distant	ADJ
taxlaw-7412	300	25	needy	needy	ADJ
taxlaw-7412	300	26	260	260	NUM
taxlaw-7412	300	27	(	(	PUNCT
taxlaw-7412	300	28	deen	deen	PROPN
taxlaw-7412	300	29	k	k	PROPN
taxlaw-7412	300	30	chatterjee	chatterjee	PROPN
taxlaw-7412	300	31	ed	ed	PROPN
taxlaw-7412	300	32	.	.	PROPN
taxlaw-7412	300	33	,	,	PUNCT
taxlaw-7412	300	34	2004	2004	NUM
taxlaw-7412	300	35	)	)	PUNCT
taxlaw-7412	300	36	.	.	PUNCT
taxlaw-7412	301	1	pogge	pogge	PROPN
taxlaw-7412	301	2	differentiates	differentiate	VERB
taxlaw-7412	301	3	duties	duty	NOUN
taxlaw-7412	301	4	of	of	ADP
taxlaw-7412	301	5	assistance	assistance	NOUN
taxlaw-7412	301	6	from	from	ADP
taxlaw-7412	301	7	duties	duty	NOUN
taxlaw-7412	301	8	of	of	ADP
taxlaw-7412	301	9	distributive	distributive	ADJ
taxlaw-7412	301	10	justice	justice	NOUN
taxlaw-7412	301	11	mainly	mainly	ADV
taxlaw-7412	301	12	because	because	SCONJ
taxlaw-7412	301	13	the	the	DET
taxlaw-7412	301	14	former	former	NOUN
taxlaw-7412	301	15	has	have	VERB
taxlaw-7412	301	16	an	an	DET
taxlaw-7412	301	17	absolute	absolute	ADJ
taxlaw-7412	301	18	target	target	NOUN
taxlaw-7412	301	19	whereas	whereas	SCONJ
taxlaw-7412	301	20	the	the	DET
taxlaw-7412	301	21	latter	latter	NOUN
taxlaw-7412	301	22	has	have	VERB
taxlaw-7412	301	23	a	a	DET
taxlaw-7412	301	24	relative	relative	ADJ
taxlaw-7412	301	25	target	target	NOUN
taxlaw-7412	301	26	that	that	PRON
taxlaw-7412	301	27	constrains	constrain	VERB
taxlaw-7412	301	28	international	international	ADJ
taxlaw-7412	301	29	inequalities	inequality	NOUN
taxlaw-7412	301	30	.	.	PUNCT
taxlaw-7412	302	1	i	i	PRON
taxlaw-7412	302	2	d.	d.	PROPN
taxlaw-7412	302	3	at	at	ADP
taxlaw-7412	302	4	261	261	NUM
taxlaw-7412	302	5	.	.	NOUN
taxlaw-7412	302	6	88	88	NUM
taxlaw-7412	302	7	in	in	ADP
taxlaw-7412	302	8	laura	laura	PROPN
taxlaw-7412	302	9	valentini	valentini	PROPN
taxlaw-7412	302	10	’s	’s	PART
taxlaw-7412	302	11	reading	reading	NOUN
taxlaw-7412	302	12	,	,	PUNCT
taxlaw-7412	302	13	this	this	DET
taxlaw-7412	302	14	“	"	PUNCT
taxlaw-7412	302	15	third	third	ADJ
taxlaw-7412	302	16	wave	wave	NOUN
taxlaw-7412	302	17	”	"	PUNCT
taxlaw-7412	302	18	provides	provide	VERB
taxlaw-7412	302	19	“	"	PUNCT
taxlaw-7412	302	20	a	a	DET
taxlaw-7412	302	21	sustained	sustain	VERB
taxlaw-7412	302	22	critical	critical	ADJ
taxlaw-7412	302	23	discussion	discussion	NOUN
taxlaw-7412	302	24	of	of	ADP
taxlaw-7412	302	25	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	302	26	and	and	CCONJ
taxlaw-7412	302	27	statism	statism	NOUN
taxlaw-7412	302	28	,	,	PUNCT
taxlaw-7412	302	29	and	and	CCONJ
taxlaw-7412	302	30	a	a	DET
taxlaw-7412	302	31	fresh	fresh	ADJ
taxlaw-7412	302	32	perspective	perspective	NOUN
taxlaw-7412	302	33	helping	help	VERB
taxlaw-7412	302	34	us	we	PRON
taxlaw-7412	302	35	to	to	PART
taxlaw-7412	302	36	steer	steer	VERB
taxlaw-7412	302	37	a	a	DET
taxlaw-7412	302	38	middle	middle	ADJ
taxlaw-7412	302	39	course	course	NOUN
taxlaw-7412	302	40	between	between	ADP
taxlaw-7412	302	41	them	they	PRON
taxlaw-7412	302	42	.	.	PUNCT
taxlaw-7412	302	43	”	"	PUNCT
taxlaw-7412	303	1	valentini	valentini	PROPN
taxlaw-7412	303	2	,	,	PUNCT
taxlaw-7412	303	3	supra	supra	PROPN
taxlaw-7412	303	4	note	note	PROPN
taxlaw-7412	303	5	82	82	NUM
taxlaw-7412	303	6	,	,	PUNCT
taxlaw-7412	303	7	at	at	ADP
taxlaw-7412	303	8	3	3	NUM
taxlaw-7412	303	9	.	.	PUNCT
taxlaw-7412	303	10	according	accord	VERB
taxlaw-7412	303	11	to	to	ADP
taxlaw-7412	303	12	valentini	valentini	PROPN
taxlaw-7412	303	13	,	,	PUNCT
taxlaw-7412	303	14	two	two	NUM
taxlaw-7412	303	15	representatives	representative	NOUN
taxlaw-7412	303	16	of	of	ADP
taxlaw-7412	303	17	this	this	DET
taxlaw-7412	303	18	position	position	NOUN
taxlaw-7412	303	19	are	be	AUX
taxlaw-7412	303	20	gillian	gillian	PROPN
taxlaw-7412	303	21	brock	brock	PROPN
taxlaw-7412	303	22	,	,	PUNCT
taxlaw-7412	303	23	global	global	ADJ
taxlaw-7412	303	24	justice	justice	NOUN
taxlaw-7412	303	25	:	:	PUNCT
taxlaw-7412	303	26	a	a	DET
taxlaw-7412	303	27	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	303	28	account	account	NOUN
taxlaw-7412	303	29	(	(	PUNCT
taxlaw-7412	303	30	2009	2009	NUM
taxlaw-7412	303	31	)	)	PUNCT
taxlaw-7412	303	32	and	and	CCONJ
taxlaw-7412	303	33	david	david	PROPN
taxlaw-7412	303	34	miller	miller	PROPN
taxlaw-7412	303	35	,	,	PUNCT
taxlaw-7412	303	36	national	national	ADJ
taxlaw-7412	303	37	responsibility	responsibility	NOUN
taxlaw-7412	303	38	and	and	CCONJ
taxlaw-7412	303	39	global	global	ADJ
taxlaw-7412	303	40	justice	justice	NOUN
taxlaw-7412	303	41	(	(	PUNCT
taxlaw-7412	303	42	2007	2007	NUM
taxlaw-7412	303	43	)	)	PUNCT
taxlaw-7412	303	44	.	.	PUNCT
taxlaw-7412	304	1	yet	yet	ADV
taxlaw-7412	304	2	,	,	PUNCT
taxlaw-7412	304	3	as	as	SCONJ
taxlaw-7412	304	4	she	she	PRON
taxlaw-7412	304	5	notes	note	VERB
taxlaw-7412	304	6	,	,	PUNCT
taxlaw-7412	304	7	these	these	DET
taxlaw-7412	304	8	authors	author	NOUN
taxlaw-7412	304	9	explicitly	explicitly	ADV
taxlaw-7412	304	10	place	place	VERB
taxlaw-7412	304	11	themselves	themselves	PRON
taxlaw-7412	304	12	in	in	ADP
taxlaw-7412	304	13	the	the	DET
taxlaw-7412	304	14	cosmopolitan	cosmopolitan	ADJ
taxlaw-7412	304	15	and	and	CCONJ
taxlaw-7412	304	16	statist	statist	ADJ
taxlaw-7412	304	17	traditions	tradition	NOUN
taxlaw-7412	304	18	,	,	PUNCT
taxlaw-7412	304	19	respectively	respectively	ADV
taxlaw-7412	304	20	.	.	PUNCT
taxlaw-7412	305	1	2020	2020	NUM
taxlaw-7412	305	2	]	]	PUNCT
taxlaw-7412	305	3	inter	inter	ADJ
taxlaw-7412	305	4	-	-	ADJ
taxlaw-7412	305	5	nation	nation	ADJ
taxlaw-7412	305	6	equity	equity	NOUN
taxlaw-7412	305	7	revisited	revisit	VERB
taxlaw-7412	305	8	71	71	NUM
taxlaw-7412	305	9	that	that	PRON
taxlaw-7412	305	10	claim	claim	VERB
taxlaw-7412	305	11	that	that	SCONJ
taxlaw-7412	305	12	the	the	DET
taxlaw-7412	305	13	same	same	ADJ
taxlaw-7412	305	14	principles	principle	NOUN
taxlaw-7412	305	15	apply	apply	VERB
taxlaw-7412	305	16	both	both	CCONJ
taxlaw-7412	305	17	domestically	domestically	ADV
taxlaw-7412	305	18	and	and	CCONJ
taxlaw-7412	305	19	globally	globally	ADV
taxlaw-7412	305	20	.	.	PUNCT
taxlaw-7412	306	1	intermediary	intermediary	ADJ
taxlaw-7412	306	2	positions	position	NOUN
taxlaw-7412	306	3	on	on	ADP
taxlaw-7412	306	4	global	global	ADJ
taxlaw-7412	306	5	justice	justice	PROPN
taxlaw-7412	306	6	generally	generally	ADV
taxlaw-7412	306	7	agree	agree	VERB
taxlaw-7412	306	8	with	with	ADP
taxlaw-7412	306	9	cosmopolitans	cosmopolitan	NOUN
taxlaw-7412	306	10	that	that	SCONJ
taxlaw-7412	306	11	duties	duty	NOUN
taxlaw-7412	306	12	of	of	ADP
taxlaw-7412	306	13	justice	justice	NOUN
taxlaw-7412	306	14	exist	exist	VERB
taxlaw-7412	306	15	in	in	ADP
taxlaw-7412	306	16	the	the	DET
taxlaw-7412	306	17	realm	realm	NOUN
taxlaw-7412	306	18	of	of	ADP
taxlaw-7412	306	19	global	global	ADJ
taxlaw-7412	306	20	distribution	distribution	NOUN
taxlaw-7412	306	21	,	,	PUNCT
taxlaw-7412	306	22	while	while	SCONJ
taxlaw-7412	306	23	agreeing	agree	VERB
taxlaw-7412	306	24	with	with	ADP
taxlaw-7412	306	25	statists	statist	NOUN
taxlaw-7412	306	26	that	that	SCONJ
taxlaw-7412	306	27	the	the	DET
taxlaw-7412	306	28	state	state	NOUN
taxlaw-7412	306	29	has	have	VERB
taxlaw-7412	306	30	a	a	DET
taxlaw-7412	306	31	special	special	ADJ
taxlaw-7412	306	32	place	place	NOUN
taxlaw-7412	306	33	in	in	ADP
taxlaw-7412	306	34	accounts	account	NOUN
taxlaw-7412	306	35	of	of	ADP
taxlaw-7412	306	36	justice	justice	NOUN
taxlaw-7412	306	37	,	,	PUNCT
taxlaw-7412	306	38	so	so	SCONJ
taxlaw-7412	306	39	that	that	SCONJ
taxlaw-7412	306	40	duties	duty	NOUN
taxlaw-7412	306	41	of	of	ADP
taxlaw-7412	306	42	justice	justice	NOUN
taxlaw-7412	306	43	applied	apply	VERB
taxlaw-7412	306	44	internationally	internationally	ADV
taxlaw-7412	306	45	differ	differ	VERB
taxlaw-7412	306	46	in	in	ADP
taxlaw-7412	306	47	content	content	NOUN
taxlaw-7412	306	48	and	and	CCONJ
taxlaw-7412	306	49	scope	scope	NOUN
taxlaw-7412	306	50	to	to	ADP
taxlaw-7412	306	51	those	those	DET
taxlaw-7412	306	52	applied	apply	VERB
taxlaw-7412	306	53	domestically.89	domestically.89	NOUN
taxlaw-7412	306	54	this	this	DET
taxlaw-7412	306	55	middle	middle	ADJ
taxlaw-7412	306	56	course	course	NOUN
taxlaw-7412	306	57	position	position	NOUN
taxlaw-7412	306	58	is	be	AUX
taxlaw-7412	306	59	sometimes	sometimes	ADV
taxlaw-7412	306	60	referred	refer	VERB
taxlaw-7412	306	61	to	to	ADP
taxlaw-7412	306	62	as	as	ADP
taxlaw-7412	306	63	“	"	PUNCT
taxlaw-7412	306	64	internationalism	internationalism	NOUN
taxlaw-7412	306	65	.	.	PUNCT
taxlaw-7412	306	66	”	"	PUNCT
taxlaw-7412	307	1	the	the	DET
taxlaw-7412	307	2	term	term	NOUN
taxlaw-7412	307	3	is	be	AUX
taxlaw-7412	307	4	fitting	fitting	ADJ
taxlaw-7412	307	5	,	,	PUNCT
taxlaw-7412	307	6	as	as	SCONJ
taxlaw-7412	307	7	it	it	PRON
taxlaw-7412	307	8	conveys	convey	VERB
taxlaw-7412	307	9	the	the	DET
taxlaw-7412	307	10	idea	idea	NOUN
taxlaw-7412	307	11	that	that	SCONJ
taxlaw-7412	307	12	the	the	DET
taxlaw-7412	307	13	scope	scope	NOUN
taxlaw-7412	307	14	of	of	ADP
taxlaw-7412	307	15	principles	principle	NOUN
taxlaw-7412	307	16	of	of	ADP
taxlaw-7412	307	17	distributive	distributive	ADJ
taxlaw-7412	307	18	justice	justice	NOUN
taxlaw-7412	307	19	extends	extend	VERB
taxlaw-7412	307	20	not	not	PART
taxlaw-7412	307	21	only	only	ADV
taxlaw-7412	307	22	outside	outside	ADV
taxlaw-7412	307	23	but	but	CCONJ
taxlaw-7412	307	24	also	also	ADV
taxlaw-7412	307	25	between	between	ADP
taxlaw-7412	307	26	(	(	PUNCT
taxlaw-7412	307	27	“	"	PUNCT
taxlaw-7412	307	28	inter	inter	ADJ
taxlaw-7412	307	29	”	"	PUNCT
taxlaw-7412	307	30	)	)	PUNCT
taxlaw-7412	307	31	states.90	states.90	NOUN
taxlaw-7412	307	32	because	because	SCONJ
taxlaw-7412	307	33	there	there	PRON
taxlaw-7412	307	34	is	be	VERB
taxlaw-7412	307	35	currently	currently	ADV
taxlaw-7412	307	36	no	no	DET
taxlaw-7412	307	37	substitute	substitute	NOUN
taxlaw-7412	307	38	for	for	ADP
taxlaw-7412	307	39	the	the	DET
taxlaw-7412	307	40	state	state	NOUN
taxlaw-7412	307	41	as	as	ADP
taxlaw-7412	307	42	a	a	DET
taxlaw-7412	307	43	political	political	ADJ
taxlaw-7412	307	44	mechanism	mechanism	NOUN
taxlaw-7412	307	45	for	for	ADP
taxlaw-7412	307	46	realizing	realize	VERB
taxlaw-7412	307	47	people	people	NOUN
taxlaw-7412	307	48	’s	’s	PART
taxlaw-7412	307	49	democratic	democratic	ADJ
taxlaw-7412	307	50	preferences	preference	NOUN
taxlaw-7412	307	51	,	,	PUNCT
taxlaw-7412	307	52	global	global	ADJ
taxlaw-7412	307	53	distributive	distributive	ADJ
taxlaw-7412	307	54	justice	justice	NOUN
taxlaw-7412	307	55	is	be	AUX
taxlaw-7412	307	56	to	to	PART
taxlaw-7412	307	57	be	be	AUX
taxlaw-7412	307	58	achieved	achieve	VERB
taxlaw-7412	307	59	through	through	ADP
taxlaw-7412	307	60	states	state	NOUN
taxlaw-7412	307	61	rather	rather	ADV
taxlaw-7412	307	62	than	than	ADP
taxlaw-7412	307	63	beyond	beyond	ADP
taxlaw-7412	307	64	them	they	PRON
taxlaw-7412	307	65	.	.	PUNCT
taxlaw-7412	308	1	a	a	DET
taxlaw-7412	308	2	normative	normative	ADJ
taxlaw-7412	308	3	compromise	compromise	NOUN
taxlaw-7412	308	4	that	that	PRON
taxlaw-7412	308	5	includes	include	VERB
taxlaw-7412	308	6	both	both	DET
taxlaw-7412	308	7	an	an	DET
taxlaw-7412	308	8	entitlement	entitlement	NOUN
taxlaw-7412	308	9	component	component	NOUN
taxlaw-7412	308	10	(	(	PUNCT
taxlaw-7412	308	11	that	that	PRON
taxlaw-7412	308	12	recognizes	recognize	VERB
taxlaw-7412	308	13	state	state	NOUN
taxlaw-7412	308	14	sovereignty	sovereignty	NOUN
taxlaw-7412	308	15	)	)	PUNCT
taxlaw-7412	308	16	and	and	CCONJ
taxlaw-7412	308	17	a	a	DET
taxlaw-7412	308	18	differential	differential	ADJ
taxlaw-7412	308	19	one	one	NOUN
taxlaw-7412	308	20	(	(	PUNCT
taxlaw-7412	308	21	that	that	PRON
taxlaw-7412	308	22	allows	allow	VERB
taxlaw-7412	308	23	for	for	ADP
taxlaw-7412	308	24	the	the	DET
taxlaw-7412	308	25	demands	demand	NOUN
taxlaw-7412	308	26	of	of	ADP
taxlaw-7412	308	27	global	global	ADJ
taxlaw-7412	308	28	distributive	distributive	ADJ
taxlaw-7412	308	29	justice	justice	NOUN
taxlaw-7412	308	30	)	)	PUNCT
taxlaw-7412	308	31	should	should	AUX
taxlaw-7412	308	32	require	require	VERB
taxlaw-7412	308	33	that	that	SCONJ
taxlaw-7412	308	34	international	international	ADJ
taxlaw-7412	308	35	regimes	regime	NOUN
taxlaw-7412	308	36	and	and	CCONJ
taxlaw-7412	308	37	institutions	institution	NOUN
taxlaw-7412	308	38	allocate	allocate	VERB
taxlaw-7412	308	39	both	both	CCONJ
taxlaw-7412	308	40	political	political	ADJ
taxlaw-7412	308	41	and	and	CCONJ
taxlaw-7412	308	42	economic	economic	ADJ
taxlaw-7412	308	43	rights	right	NOUN
taxlaw-7412	308	44	to	to	ADP
taxlaw-7412	308	45	jurisdictions	jurisdiction	NOUN
taxlaw-7412	308	46	in	in	ADP
taxlaw-7412	308	47	a	a	DET
taxlaw-7412	308	48	way	way	NOUN
taxlaw-7412	308	49	that	that	PRON
taxlaw-7412	308	50	do	do	AUX
taxlaw-7412	308	51	not	not	PART
taxlaw-7412	308	52	worsen	worsen	VERB
taxlaw-7412	308	53	global	global	ADJ
taxlaw-7412	308	54	inequality	inequality	NOUN
taxlaw-7412	308	55	and	and	CCONJ
taxlaw-7412	308	56	,	,	PUNCT
taxlaw-7412	308	57	to	to	ADP
taxlaw-7412	308	58	some	some	DET
taxlaw-7412	308	59	degree	degree	NOUN
taxlaw-7412	308	60	,	,	PUNCT
taxlaw-7412	308	61	promote	promote	VERB
taxlaw-7412	308	62	global	global	ADJ
taxlaw-7412	308	63	justice	justice	NOUN
taxlaw-7412	308	64	.	.	PUNCT
taxlaw-7412	309	1	how	how	SCONJ
taxlaw-7412	309	2	and	and	CCONJ
taxlaw-7412	309	3	to	to	ADP
taxlaw-7412	309	4	what	what	DET
taxlaw-7412	309	5	extent	extent	NOUN
taxlaw-7412	309	6	the	the	DET
taxlaw-7412	309	7	differential	differential	ADJ
taxlaw-7412	309	8	component	component	NOUN
taxlaw-7412	309	9	applies	apply	VERB
taxlaw-7412	309	10	will	will	AUX
taxlaw-7412	309	11	be	be	AUX
taxlaw-7412	309	12	further	far	ADV
taxlaw-7412	309	13	explored	explore	VERB
taxlaw-7412	309	14	in	in	ADP
taxlaw-7412	309	15	part	part	NOUN
taxlaw-7412	309	16	iv	iv	NOUN
taxlaw-7412	309	17	.	.	PUNCT
taxlaw-7412	310	1	c.	c.	NOUN
taxlaw-7412	311	1	the	the	DET
taxlaw-7412	311	2	concept	concept	NOUN
taxlaw-7412	311	3	of	of	ADP
taxlaw-7412	311	4	differentiation	differentiation	NOUN
taxlaw-7412	311	5	the	the	DET
taxlaw-7412	311	6	dual	dual	ADJ
taxlaw-7412	311	7	conception	conception	NOUN
taxlaw-7412	311	8	of	of	ADP
taxlaw-7412	311	9	inter	inter	ADJ
taxlaw-7412	311	10	-	-	ADJ
taxlaw-7412	311	11	nation	nation	ADJ
taxlaw-7412	311	12	equity	equity	NOUN
taxlaw-7412	311	13	introduced	introduce	VERB
taxlaw-7412	311	14	in	in	ADP
taxlaw-7412	311	15	part	part	NOUN
taxlaw-7412	311	16	iii.a	iii.a	PROPN
taxlaw-7412	311	17	prominently	prominently	ADV
taxlaw-7412	311	18	aligns	align	VERB
taxlaw-7412	311	19	with	with	ADP
taxlaw-7412	311	20	the	the	DET
taxlaw-7412	311	21	internationalist	internationalist	ADJ
taxlaw-7412	311	22	stance	stance	NOUN
taxlaw-7412	311	23	of	of	ADP
taxlaw-7412	311	24	global	global	ADJ
taxlaw-7412	311	25	justice	justice	NOUN
taxlaw-7412	311	26	advanced	advance	VERB
taxlaw-7412	311	27	in	in	ADP
taxlaw-7412	311	28	part	part	NOUN
taxlaw-7412	311	29	iii.b	iii.b	X
taxlaw-7412	311	30	.	.	PUNCT
taxlaw-7412	312	1	it	it	PRON
taxlaw-7412	312	2	demands	demand	VERB
taxlaw-7412	312	3	the	the	DET
taxlaw-7412	312	4	integration	integration	NOUN
taxlaw-7412	312	5	of	of	ADP
taxlaw-7412	312	6	two	two	NUM
taxlaw-7412	312	7	apparently	apparently	ADV
taxlaw-7412	312	8	opposing	oppose	VERB
taxlaw-7412	312	9	normative	normative	ADJ
taxlaw-7412	312	10	requirements	requirement	NOUN
taxlaw-7412	312	11	:	:	PUNCT
taxlaw-7412	312	12	that	that	SCONJ
taxlaw-7412	312	13	states	state	NOUN
taxlaw-7412	312	14	are	be	AUX
taxlaw-7412	312	15	entitled	entitle	VERB
taxlaw-7412	312	16	to	to	ADP
taxlaw-7412	312	17	the	the	DET
taxlaw-7412	312	18	wealth	wealth	NOUN
taxlaw-7412	312	19	generated	generate	VERB
taxlaw-7412	312	20	in	in	ADP
taxlaw-7412	312	21	their	their	PRON
taxlaw-7412	312	22	territories	territory	NOUN
taxlaw-7412	312	23	or	or	CCONJ
taxlaw-7412	312	24	arising	arise	VERB
taxlaw-7412	312	25	from	from	ADP
taxlaw-7412	312	26	the	the	DET
taxlaw-7412	312	27	resources	resource	NOUN
taxlaw-7412	312	28	they	they	PRON
taxlaw-7412	312	29	control	control	VERB
taxlaw-7412	312	30	and	and	CCONJ
taxlaw-7412	312	31	that	that	SCONJ
taxlaw-7412	312	32	the	the	DET
taxlaw-7412	312	33	distribution	distribution	NOUN
taxlaw-7412	312	34	of	of	ADP
taxlaw-7412	312	35	rights	right	NOUN
taxlaw-7412	312	36	over	over	ADP
taxlaw-7412	312	37	that	that	DET
taxlaw-7412	312	38	wealth	wealth	NOUN
taxlaw-7412	312	39	should	should	AUX
taxlaw-7412	312	40	allow	allow	VERB
taxlaw-7412	312	41	for	for	ADP
taxlaw-7412	312	42	a	a	DET
taxlaw-7412	312	43	differential	differential	ADJ
taxlaw-7412	312	44	regime	regime	NOUN
taxlaw-7412	312	45	that	that	PRON
taxlaw-7412	312	46	favors	favor	VERB
taxlaw-7412	312	47	less	less	ADV
taxlaw-7412	312	48	affluent	affluent	ADJ
taxlaw-7412	312	49	economies.91	economies.91	NOUN
taxlaw-7412	312	50	although	although	SCONJ
taxlaw-7412	312	51	the	the	DET
taxlaw-7412	312	52	differential	differential	ADJ
taxlaw-7412	312	53	approach	approach	NOUN
taxlaw-7412	312	54	is	be	AUX
taxlaw-7412	312	55	still	still	ADV
taxlaw-7412	312	56	quite	quite	ADV
taxlaw-7412	312	57	unorthodox	unorthodox	ADJ
taxlaw-7412	312	58	in	in	ADP
taxlaw-7412	312	59	the	the	DET
taxlaw-7412	312	60	international	international	ADJ
taxlaw-7412	312	61	tax	tax	NOUN
taxlaw-7412	312	62	law	law	NOUN
taxlaw-7412	312	63	context	context	NOUN
taxlaw-7412	312	64	,	,	PUNCT
taxlaw-7412	312	65	it	it	PRON
taxlaw-7412	312	66	has	have	AUX
taxlaw-7412	312	67	been	be	AUX
taxlaw-7412	312	68	applied	apply	VERB
taxlaw-7412	312	69	to	to	ADP
taxlaw-7412	312	70	some	some	DET
taxlaw-7412	312	71	degree	degree	NOUN
taxlaw-7412	312	72	to	to	PART
taxlaw-7412	312	73	foster	foster	VERB
taxlaw-7412	312	74	substantive	substantive	ADJ
taxlaw-7412	312	75	equality	equality	NOUN
taxlaw-7412	312	76	among	among	ADP
taxlaw-7412	312	77	states	state	NOUN
taxlaw-7412	312	78	with	with	ADP
taxlaw-7412	312	79	varying	vary	VERB
taxlaw-7412	312	80	levels	level	NOUN
taxlaw-7412	312	81	of	of	ADP
taxlaw-7412	312	82	capacity	capacity	NOUN
taxlaw-7412	312	83	in	in	ADP
taxlaw-7412	312	84	areas	area	NOUN
taxlaw-7412	312	85	of	of	ADP
taxlaw-7412	312	86	international	international	ADJ
taxlaw-7412	312	87	labor	labor	NOUN
taxlaw-7412	312	88	law,92	law,92	NOUN
taxlaw-7412	312	89	law	law	NOUN
taxlaw-7412	312	90	of	of	ADP
taxlaw-7412	312	91	the	the	DET
taxlaw-7412	312	92	sea,93	sea,93	ADJ
taxlaw-7412	312	93	international	international	ADJ
taxlaw-7412	312	94	trade	trade	NOUN
taxlaw-7412	312	95	law,94	law,94	PROPN
taxlaw-7412	312	96	international	international	ADJ
taxlaw-7412	312	97	climate	climate	NOUN
taxlaw-7412	312	98	law,95	law,95	ADJ
taxlaw-7412	312	99	and	and	CCONJ
taxlaw-7412	312	100	international	international	ADJ
taxlaw-7412	312	101	patent	patent	NOUN
taxlaw-7412	312	102	law.96	law.96	NOUN
taxlaw-7412	312	103	one	one	NUM
taxlaw-7412	312	104	of	of	ADP
taxlaw-7412	312	105	the	the	DET
taxlaw-7412	312	106	fundamental	fundamental	ADJ
taxlaw-7412	312	107	tenets	tenet	NOUN
taxlaw-7412	312	108	of	of	ADP
taxlaw-7412	312	109	international	international	ADJ
taxlaw-7412	312	110	law	law	NOUN
taxlaw-7412	312	111	is	be	AUX
taxlaw-7412	312	112	the	the	DET
taxlaw-7412	312	113	principle	principle	NOUN
taxlaw-7412	312	114	of	of	ADP
taxlaw-7412	312	115	sovereign	sovereign	ADJ
taxlaw-7412	312	116	equality	equality	NOUN
taxlaw-7412	312	117	,	,	PUNCT
taxlaw-7412	312	118	which	which	PRON
taxlaw-7412	312	119	conveys	convey	VERB
taxlaw-7412	312	120	the	the	DET
taxlaw-7412	312	121	notion	notion	NOUN
taxlaw-7412	312	122	of	of	ADP
taxlaw-7412	312	123	equal	equal	ADJ
taxlaw-7412	312	124	rights	right	NOUN
taxlaw-7412	312	125	and	and	CCONJ
taxlaw-7412	312	126	strict	strict	ADJ
taxlaw-7412	312	127	reciprocity	reciprocity	NOUN
taxlaw-7412	312	128	between	between	ADP
taxlaw-7412	312	129	states.97	states.97	NOUN
taxlaw-7412	312	130	sovereign	sovereign	ADJ
taxlaw-7412	312	131	equality	equality	NOUN
taxlaw-7412	312	132	is	be	AUX
taxlaw-7412	312	133	limited	limit	VERB
taxlaw-7412	312	134	to	to	ADP
taxlaw-7412	312	135	recognizing	recognize	VERB
taxlaw-7412	312	136	states	state	NOUN
taxlaw-7412	312	137	’	'	PUNCT
taxlaw-7412	312	138	sovereignty	sovereignty	NOUN
taxlaw-7412	312	139	and	and	CCONJ
taxlaw-7412	312	140	implies	imply	VERB
taxlaw-7412	312	141	formal	formal	ADJ
taxlaw-7412	312	142	equality	equality	NOUN
taxlaw-7412	312	143	89	89	NUM
taxlaw-7412	312	144	see	see	VERB
taxlaw-7412	312	145	,	,	PUNCT
taxlaw-7412	312	146	e.g.	e.g.	ADV
taxlaw-7412	312	147	,	,	PUNCT
taxlaw-7412	312	148	jon	jon	PROPN
taxlaw-7412	312	149	mandle	mandle	PROPN
taxlaw-7412	312	150	,	,	PUNCT
taxlaw-7412	312	151	global	global	ADJ
taxlaw-7412	312	152	justice	justice	NOUN
taxlaw-7412	312	153	(	(	PUNCT
taxlaw-7412	312	154	2006	2006	NUM
taxlaw-7412	312	155	)	)	PUNCT
taxlaw-7412	312	156	;	;	PUNCT
taxlaw-7412	312	157	sebatiano	sebatiano	NOUN
taxlaw-7412	312	158	maffettone	maffettone	NOUN
taxlaw-7412	312	159	,	,	PUNCT
taxlaw-7412	312	160	global	global	ADJ
taxlaw-7412	312	161	justice	justice	NOUN
taxlaw-7412	312	162	:	:	PUNCT
taxlaw-7412	312	163	between	between	ADP
taxlaw-7412	312	164	leviathan	leviathan	PROPN
taxlaw-7412	312	165	and	and	CCONJ
taxlaw-7412	312	166	cosmopolis	cosmopolis	PROPN
taxlaw-7412	312	167	,	,	PUNCT
taxlaw-7412	312	168	3	3	NUM
taxlaw-7412	312	169	global	global	ADJ
taxlaw-7412	312	170	pol’y	pol’y	NOUN
taxlaw-7412	312	171	443	443	NUM
taxlaw-7412	312	172	(	(	PUNCT
taxlaw-7412	312	173	2012	2012	NUM
taxlaw-7412	312	174	)	)	PUNCT
taxlaw-7412	312	175	;	;	PUNCT
taxlaw-7412	312	176	mathias	mathias	PROPN
taxlaw-7412	312	177	risse	risse	PROPN
taxlaw-7412	312	178	,	,	PUNCT
taxlaw-7412	312	179	on	on	ADP
taxlaw-7412	312	180	global	global	ADJ
taxlaw-7412	312	181	justice	justice	NOUN
taxlaw-7412	312	182	(	(	PUNCT
taxlaw-7412	312	183	2012	2012	NUM
taxlaw-7412	312	184	)	)	PUNCT
taxlaw-7412	312	185	.	.	PUNCT
taxlaw-7412	313	1	90	90	NUM
taxlaw-7412	313	2	risse	risse	NOUN
taxlaw-7412	313	3	,	,	PUNCT
taxlaw-7412	313	4	supra	supra	PROPN
taxlaw-7412	313	5	note	note	PROPN
taxlaw-7412	313	6	89	89	NUM
taxlaw-7412	313	7	,	,	PUNCT
taxlaw-7412	313	8	at	at	ADP
taxlaw-7412	313	9	10	10	NUM
taxlaw-7412	313	10	.	.	PUNCT
taxlaw-7412	313	11	91	91	NUM
taxlaw-7412	313	12	laurens	laurens	PROPN
taxlaw-7412	313	13	van	van	PROPN
taxlaw-7412	313	14	apeldoorn	apeldoorn	PROPN
taxlaw-7412	313	15	,	,	PUNCT
taxlaw-7412	313	16	although	although	SCONJ
taxlaw-7412	313	17	adopting	adopt	VERB
taxlaw-7412	313	18	different	different	ADJ
taxlaw-7412	313	19	normative	normative	ADJ
taxlaw-7412	313	20	assumptions	assumption	NOUN
taxlaw-7412	313	21	and	and	CCONJ
taxlaw-7412	313	22	a	a	DET
taxlaw-7412	313	23	different	different	ADJ
taxlaw-7412	313	24	scope	scope	NOUN
taxlaw-7412	313	25	,	,	PUNCT
taxlaw-7412	313	26	has	have	AUX
taxlaw-7412	313	27	recently	recently	ADV
taxlaw-7412	313	28	made	make	VERB
taxlaw-7412	313	29	a	a	DET
taxlaw-7412	313	30	similar	similar	ADJ
taxlaw-7412	313	31	case	case	NOUN
taxlaw-7412	313	32	for	for	ADP
taxlaw-7412	313	33	restricting	restrict	VERB
taxlaw-7412	313	34	the	the	DET
taxlaw-7412	313	35	entitlement	entitlement	NOUN
taxlaw-7412	313	36	approach	approach	NOUN
taxlaw-7412	313	37	to	to	PART
taxlaw-7412	313	38	promote	promote	VERB
taxlaw-7412	313	39	some	some	DET
taxlaw-7412	313	40	degree	degree	NOUN
taxlaw-7412	313	41	of	of	ADP
taxlaw-7412	313	42	international	international	ADJ
taxlaw-7412	313	43	redistribution	redistribution	NOUN
taxlaw-7412	313	44	.	.	PUNCT
taxlaw-7412	314	1	see	see	VERB
taxlaw-7412	314	2	laurens	laurens	PROPN
taxlaw-7412	314	3	van	van	PROPN
taxlaw-7412	314	4	apeldoorn	apeldoorn	PROPN
taxlaw-7412	314	5	,	,	PUNCT
taxlaw-7412	314	6	international	international	ADJ
taxlaw-7412	314	7	tax	tax	NOUN
taxlaw-7412	314	8	co	co	NOUN
taxlaw-7412	314	9	-	-	NOUN
taxlaw-7412	314	10	operation	operation	NOUN
taxlaw-7412	314	11	in	in	ADP
taxlaw-7412	314	12	an	an	DET
taxlaw-7412	314	13	unjust	unjust	ADJ
taxlaw-7412	314	14	world	world	NOUN
taxlaw-7412	314	15	:	:	PUNCT
taxlaw-7412	314	16	do	do	AUX
taxlaw-7412	314	17	states	state	NOUN
taxlaw-7412	314	18	have	have	VERB
taxlaw-7412	314	19	an	an	DET
taxlaw-7412	314	20	entitlement	entitlement	NOUN
taxlaw-7412	314	21	to	to	ADP
taxlaw-7412	314	22	tax	tax	NOUN
taxlaw-7412	314	23	income	income	NOUN
taxlaw-7412	314	24	arising	arise	VERB
taxlaw-7412	314	25	in	in	ADP
taxlaw-7412	314	26	their	their	PRON
taxlaw-7412	314	27	territory	territory	NOUN
taxlaw-7412	314	28	?	?	PUNCT
taxlaw-7412	314	29	,	,	PUNCT
taxlaw-7412	314	30	4	4	NUM
taxlaw-7412	314	31	brit	brit	NOUN
taxlaw-7412	314	32	.	.	PUNCT
taxlaw-7412	315	1	tax	tax	NOUN
taxlaw-7412	315	2	rev	rev	PROPN
taxlaw-7412	315	3	.	.	PROPN
taxlaw-7412	315	4	557	557	NUM
taxlaw-7412	315	5	,	,	PUNCT
taxlaw-7412	315	6	558	558	NUM
taxlaw-7412	315	7	(	(	PUNCT
taxlaw-7412	315	8	2019	2019	NUM
taxlaw-7412	315	9	)	)	PUNCT
taxlaw-7412	315	10	(	(	PUNCT
taxlaw-7412	315	11	“	"	PUNCT
taxlaw-7412	315	12	[	[	X
taxlaw-7412	315	13	r]elatively	r]elatively	ADV
taxlaw-7412	315	14	affluent	affluent	ADJ
taxlaw-7412	315	15	states	state	NOUN
taxlaw-7412	315	16	have	have	VERB
taxlaw-7412	315	17	an	an	DET
taxlaw-7412	315	18	exclusive	exclusive	ADJ
taxlaw-7412	315	19	(	(	PUNCT
taxlaw-7412	315	20	or	or	CCONJ
taxlaw-7412	315	21	primary	primary	ADJ
taxlaw-7412	315	22	)	)	PUNCT
taxlaw-7412	315	23	entitlement	entitlement	NOUN
taxlaw-7412	315	24	to	to	ADP
taxlaw-7412	315	25	tax	tax	NOUN
taxlaw-7412	315	26	income	income	NOUN
taxlaw-7412	315	27	arising	arise	VERB
taxlaw-7412	315	28	in	in	ADP
taxlaw-7412	315	29	their	their	PRON
taxlaw-7412	315	30	territory	territory	NOUN
taxlaw-7412	315	31	only	only	ADV
taxlaw-7412	315	32	in	in	ADP
taxlaw-7412	315	33	the	the	DET
taxlaw-7412	315	34	absence	absence	NOUN
taxlaw-7412	315	35	of	of	ADP
taxlaw-7412	315	36	subsistence	subsistence	NOUN
taxlaw-7412	315	37	rights	right	NOUN
taxlaw-7412	315	38	deficits	deficit	NOUN
taxlaw-7412	315	39	abroad	abroad	ADV
taxlaw-7412	315	40	(	(	PUNCT
taxlaw-7412	315	41	in	in	ADP
taxlaw-7412	315	42	so	so	ADV
taxlaw-7412	315	43	far	far	ADV
taxlaw-7412	315	44	as	as	SCONJ
taxlaw-7412	315	45	such	such	ADJ
taxlaw-7412	315	46	deficits	deficit	NOUN
taxlaw-7412	315	47	can	can	AUX
taxlaw-7412	315	48	be	be	AUX
taxlaw-7412	315	49	prevented	prevent	VERB
taxlaw-7412	315	50	by	by	ADP
taxlaw-7412	315	51	curtailing	curtail	VERB
taxlaw-7412	315	52	that	that	DET
taxlaw-7412	315	53	entitlement	entitlement	NOUN
taxlaw-7412	315	54	)	)	PUNCT
taxlaw-7412	315	55	.	.	PUNCT
taxlaw-7412	315	56	”	"	PUNCT
taxlaw-7412	315	57	)	)	PUNCT
taxlaw-7412	315	58	.	.	PUNCT
taxlaw-7412	316	1	92	92	NUM
taxlaw-7412	316	2	constitution	constitution	NOUN
taxlaw-7412	316	3	of	of	ADP
taxlaw-7412	316	4	the	the	DET
taxlaw-7412	316	5	international	international	ADJ
taxlaw-7412	316	6	labour	labour	PROPN
taxlaw-7412	316	7	organization	organization	NOUN
taxlaw-7412	316	8	(	(	PUNCT
taxlaw-7412	316	9	ilo	ilo	PROPN
taxlaw-7412	316	10	)	)	PUNCT
taxlaw-7412	316	11	art	art	NOUN
taxlaw-7412	316	12	.	.	PUNCT
taxlaw-7412	317	1	19(3	19(3	NUM
taxlaw-7412	317	2	)	)	PUNCT
taxlaw-7412	317	3	.	.	PUNCT
taxlaw-7412	318	1	93	93	NUM
taxlaw-7412	318	2	united	united	PROPN
taxlaw-7412	318	3	nations	nations	PROPN
taxlaw-7412	318	4	convention	convention	PROPN
taxlaw-7412	318	5	on	on	ADP
taxlaw-7412	318	6	the	the	DET
taxlaw-7412	318	7	law	law	NOUN
taxlaw-7412	318	8	of	of	ADP
taxlaw-7412	318	9	the	the	DET
taxlaw-7412	318	10	sea	sea	NOUN
taxlaw-7412	318	11	art	art	NOUN
taxlaw-7412	318	12	.	.	PUNCT
taxlaw-7412	319	1	61	61	NUM
taxlaw-7412	319	2	-	-	SYM
taxlaw-7412	319	3	62	62	NUM
taxlaw-7412	319	4	,	,	PUNCT
taxlaw-7412	319	5	dec	dec	PROPN
taxlaw-7412	319	6	.	.	PROPN
taxlaw-7412	319	7	10	10	NUM
taxlaw-7412	319	8	,	,	PUNCT
taxlaw-7412	319	9	1982	1982	NUM
taxlaw-7412	319	10	,	,	PUNCT
taxlaw-7412	319	11	1833	1833	NUM
taxlaw-7412	319	12	u.n.t.s	u.n.t.s	PROPN
taxlaw-7412	319	13	.	.	PROPN
taxlaw-7412	320	1	397	397	NUM
taxlaw-7412	320	2	.	.	X
taxlaw-7412	320	3	94	94	NUM
taxlaw-7412	320	4	general	general	ADJ
taxlaw-7412	320	5	agreement	agreement	NOUN
taxlaw-7412	320	6	on	on	ADP
taxlaw-7412	320	7	tariffs	tariff	NOUN
taxlaw-7412	320	8	and	and	CCONJ
taxlaw-7412	320	9	trade	trade	NOUN
taxlaw-7412	320	10	art	art	NOUN
taxlaw-7412	320	11	.	.	PUNCT
taxlaw-7412	321	1	xviii	xviii	PROPN
taxlaw-7412	321	2	,	,	PUNCT
taxlaw-7412	321	3	oct	oct	PROPN
taxlaw-7412	321	4	.	.	PROPN
taxlaw-7412	321	5	30	30	NUM
taxlaw-7412	321	6	,	,	PUNCT
taxlaw-7412	321	7	1947	1947	NUM
taxlaw-7412	321	8	,	,	PUNCT
taxlaw-7412	321	9	61	61	NUM
taxlaw-7412	321	10	stat	stat	NOUN
taxlaw-7412	321	11	.	.	PUNCT
taxlaw-7412	322	1	pt	pt	PROPN
taxlaw-7412	322	2	.	.	PROPN
taxlaw-7412	322	3	5	5	NUM
taxlaw-7412	322	4	,	,	PUNCT
taxlaw-7412	322	5	55	55	NUM
taxlaw-7412	322	6	u.n.t.s	u.n.t.s	PROPN
taxlaw-7412	322	7	194	194	NUM
taxlaw-7412	322	8	95	95	NUM
taxlaw-7412	322	9	united	united	ADJ
taxlaw-7412	322	10	nations	nations	PROPN
taxlaw-7412	322	11	framework	framework	PROPN
taxlaw-7412	322	12	convention	convention	NOUN
taxlaw-7412	322	13	on	on	ADP
taxlaw-7412	322	14	climate	climate	NOUN
taxlaw-7412	322	15	change	change	NOUN
taxlaw-7412	322	16	art	art	NOUN
taxlaw-7412	322	17	3	3	NUM
taxlaw-7412	322	18	,	,	PUNCT
taxlaw-7412	322	19	may	may	AUX
taxlaw-7412	322	20	9	9	NUM
taxlaw-7412	322	21	1992	1992	NUM
taxlaw-7412	322	22	s.	s.	PROPN
taxlaw-7412	322	23	treaty	treaty	PROPN
taxlaw-7412	322	24	doc	doc	PROPN
taxlaw-7412	322	25	no	no	INTJ
taxlaw-7412	322	26	.	.	PROPN
taxlaw-7412	323	1	102	102	NUM
taxlaw-7412	323	2	-	-	SYM
taxlaw-7412	323	3	38	38	NUM
taxlaw-7412	323	4	,	,	PUNCT
taxlaw-7412	323	5	1771	1771	NUM
taxlaw-7412	323	6	u.n.t.s	u.n.t.s	PROPN
taxlaw-7412	323	7	.	.	PUNCT
taxlaw-7412	324	1	107	107	NUM
taxlaw-7412	325	1	[	[	X
taxlaw-7412	325	2	hereinafter	hereinafter	NOUN
taxlaw-7412	325	3	unfcc	unfcc	PROPN
taxlaw-7412	325	4	]	]	PUNCT
taxlaw-7412	325	5	.	.	PUNCT
taxlaw-7412	326	1	96	96	NUM
taxlaw-7412	326	2	agreement	agreement	NOUN
taxlaw-7412	326	3	on	on	ADP
taxlaw-7412	326	4	trade	trade	NOUN
taxlaw-7412	326	5	-	-	PUNCT
taxlaw-7412	326	6	related	relate	VERB
taxlaw-7412	326	7	aspects	aspect	NOUN
taxlaw-7412	326	8	of	of	ADP
taxlaw-7412	326	9	intellectual	intellectual	ADJ
taxlaw-7412	326	10	property	property	NOUN
taxlaw-7412	326	11	rights	right	NOUN
taxlaw-7412	326	12	art	art	NOUN
taxlaw-7412	326	13	.	.	PUNCT
taxlaw-7412	327	1	65(2	65(2	NOUN
taxlaw-7412	327	2	)	)	PUNCT
taxlaw-7412	327	3	,	,	PUNCT
taxlaw-7412	327	4	65(4	65(4	PROPN
taxlaw-7412	327	5	)	)	PUNCT
taxlaw-7412	327	6	,	,	PUNCT
taxlaw-7412	327	7	66(2	66(2	NUM
taxlaw-7412	327	8	)	)	PUNCT
taxlaw-7412	327	9	,	,	PUNCT
taxlaw-7412	327	10	and	and	CCONJ
taxlaw-7412	327	11	67	67	NUM
taxlaw-7412	327	12	,	,	PUNCT
taxlaw-7412	327	13	jan	jan	PROPN
taxlaw-7412	327	14	.	.	PROPN
taxlaw-7412	327	15	1	1	NUM
taxlaw-7412	327	16	,	,	PUNCT
taxlaw-7412	327	17	1995	1995	NUM
taxlaw-7412	327	18	,	,	PUNCT
taxlaw-7412	327	19	1869	1869	NUM
taxlaw-7412	327	20	u.n.t.s	u.n.t.s	PROPN
taxlaw-7412	327	21	.	.	PUNCT
taxlaw-7412	328	1	299	299	NUM
taxlaw-7412	328	2	.	.	NUM
taxlaw-7412	328	3	97	97	NUM
taxlaw-7412	329	1	brad	brad	PROPN
taxlaw-7412	329	2	r.	r.	PROPN
taxlaw-7412	329	3	roth	roth	PROPN
taxlaw-7412	329	4	,	,	PUNCT
taxlaw-7412	329	5	sovereign	sovereign	ADJ
taxlaw-7412	329	6	equality	equality	NOUN
taxlaw-7412	329	7	and	and	CCONJ
taxlaw-7412	329	8	moral	moral	ADJ
taxlaw-7412	329	9	disagreement	disagreement	NOUN
taxlaw-7412	329	10	55	55	NUM
taxlaw-7412	329	11	(	(	PUNCT
taxlaw-7412	329	12	2011	2011	NUM
taxlaw-7412	329	13	)	)	PUNCT
taxlaw-7412	329	14	.	.	PUNCT
taxlaw-7412	330	1	sovereign	sovereign	ADJ
taxlaw-7412	330	2	equality	equality	NOUN
taxlaw-7412	330	3	is	be	AUX
taxlaw-7412	330	4	codified	codify	VERB
taxlaw-7412	330	5	in	in	ADP
taxlaw-7412	330	6	u.n	u.n	PROPN
taxlaw-7412	330	7	.	.	PROPN
taxlaw-7412	330	8	charter	charter	NOUN
taxlaw-7412	330	9	art	art	NOUN
taxlaw-7412	330	10	.	.	PUNCT
taxlaw-7412	331	1	2(1	2(1	NUM
taxlaw-7412	331	2	):	):	PUNCT
taxlaw-7412	331	3	“	"	PUNCT
taxlaw-7412	331	4	the	the	DET
taxlaw-7412	331	5	organization	organization	NOUN
taxlaw-7412	331	6	is	be	AUX
taxlaw-7412	331	7	based	base	VERB
taxlaw-7412	331	8	on	on	ADP
taxlaw-7412	331	9	the	the	DET
taxlaw-7412	331	10	principle	principle	NOUN
taxlaw-7412	331	11	of	of	ADP
taxlaw-7412	331	12	the	the	DET
taxlaw-7412	331	13	sovereign	sovereign	ADJ
taxlaw-7412	331	14	equality	equality	NOUN
taxlaw-7412	331	15	of	of	ADP
taxlaw-7412	331	16	all	all	DET
taxlaw-7412	331	17	its	its	PRON
taxlaw-7412	331	18	members	member	NOUN
taxlaw-7412	331	19	.	.	PUNCT
taxlaw-7412	331	20	”	"	PUNCT
taxlaw-7412	332	1	72	72	NUM
taxlaw-7412	332	2	columbia	columbia	PROPN
taxlaw-7412	332	3	journal	journal	NOUN
taxlaw-7412	332	4	of	of	ADP
taxlaw-7412	332	5	tax	tax	NOUN
taxlaw-7412	332	6	law	law	NOUN
taxlaw-7412	332	7	[	[	X
taxlaw-7412	332	8	vol	vol	NOUN
taxlaw-7412	332	9	.	.	PROPN
taxlaw-7412	332	10	12:58	12:58	NUM
taxlaw-7412	332	11	between	between	ADP
taxlaw-7412	332	12	states	state	NOUN
taxlaw-7412	332	13	,	,	PUNCT
taxlaw-7412	332	14	despite	despite	SCONJ
taxlaw-7412	332	15	economic	economic	ADJ
taxlaw-7412	332	16	,	,	PUNCT
taxlaw-7412	332	17	political	political	ADJ
taxlaw-7412	332	18	,	,	PUNCT
taxlaw-7412	332	19	and	and	CCONJ
taxlaw-7412	332	20	military	military	ADJ
taxlaw-7412	332	21	inequalities	inequality	NOUN
taxlaw-7412	332	22	.	.	PUNCT
taxlaw-7412	333	1	98	98	NUM
taxlaw-7412	333	2	differential	differential	ADJ
taxlaw-7412	333	3	treatment	treatment	NOUN
taxlaw-7412	333	4	is	be	AUX
taxlaw-7412	333	5	a	a	DET
taxlaw-7412	333	6	deviation	deviation	NOUN
taxlaw-7412	333	7	from	from	ADP
taxlaw-7412	333	8	the	the	DET
taxlaw-7412	333	9	principle	principle	NOUN
taxlaw-7412	333	10	of	of	ADP
taxlaw-7412	333	11	sovereign	sovereign	ADJ
taxlaw-7412	333	12	equality.99	equality.99	NOUN
taxlaw-7412	333	13	it	it	PRON
taxlaw-7412	333	14	typically	typically	ADV
taxlaw-7412	333	15	consists	consist	VERB
taxlaw-7412	333	16	of	of	ADP
taxlaw-7412	333	17	non	non	ADJ
taxlaw-7412	333	18	-	-	ADJ
taxlaw-7412	333	19	reciprocal	reciprocal	ADJ
taxlaw-7412	333	20	arrangements	arrangement	NOUN
taxlaw-7412	333	21	aimed	aim	VERB
taxlaw-7412	333	22	at	at	ADP
taxlaw-7412	333	23	promoting	promote	VERB
taxlaw-7412	333	24	substantive	substantive	ADJ
taxlaw-7412	333	25	equality	equality	NOUN
taxlaw-7412	333	26	between	between	ADP
taxlaw-7412	333	27	countries.100	countries.100	NOUN
taxlaw-7412	333	28	the	the	DET
taxlaw-7412	333	29	rationale	rationale	NOUN
taxlaw-7412	333	30	for	for	ADP
taxlaw-7412	333	31	differentiation	differentiation	NOUN
taxlaw-7412	333	32	in	in	ADP
taxlaw-7412	333	33	international	international	ADJ
taxlaw-7412	333	34	law	law	NOUN
taxlaw-7412	333	35	lies	lie	VERB
taxlaw-7412	333	36	in	in	ADP
taxlaw-7412	333	37	the	the	DET
taxlaw-7412	333	38	recognition	recognition	NOUN
taxlaw-7412	333	39	that	that	SCONJ
taxlaw-7412	333	40	formally	formally	ADV
taxlaw-7412	333	41	equal	equal	ADJ
taxlaw-7412	333	42	treatment	treatment	NOUN
taxlaw-7412	333	43	can	can	AUX
taxlaw-7412	333	44	secure	secure	VERB
taxlaw-7412	333	45	equality	equality	NOUN
taxlaw-7412	333	46	only	only	ADV
taxlaw-7412	333	47	among	among	ADP
taxlaw-7412	333	48	parties	party	NOUN
taxlaw-7412	333	49	at	at	ADP
taxlaw-7412	333	50	an	an	DET
taxlaw-7412	333	51	identical	identical	ADJ
taxlaw-7412	333	52	or	or	CCONJ
taxlaw-7412	333	53	similar	similar	ADJ
taxlaw-7412	333	54	level	level	NOUN
taxlaw-7412	333	55	of	of	ADP
taxlaw-7412	333	56	economic	economic	ADJ
taxlaw-7412	333	57	and	and	CCONJ
taxlaw-7412	333	58	political	political	ADJ
taxlaw-7412	333	59	power	power	NOUN
taxlaw-7412	333	60	,	,	PUNCT
taxlaw-7412	333	61	and	and	CCONJ
taxlaw-7412	333	62	that	that	SCONJ
taxlaw-7412	333	63	differentiated	differentiated	ADJ
taxlaw-7412	333	64	treatment	treatment	NOUN
taxlaw-7412	333	65	is	be	AUX
taxlaw-7412	333	66	necessary	necessary	ADJ
taxlaw-7412	333	67	to	to	PART
taxlaw-7412	333	68	correct	correct	VERB
taxlaw-7412	333	69	inequalities	inequality	NOUN
taxlaw-7412	333	70	among	among	ADP
taxlaw-7412	333	71	parties	party	NOUN
taxlaw-7412	333	72	without	without	ADP
taxlaw-7412	333	73	similar	similar	ADJ
taxlaw-7412	333	74	economic	economic	ADJ
taxlaw-7412	333	75	or	or	CCONJ
taxlaw-7412	333	76	political	political	ADJ
taxlaw-7412	333	77	attributes	attribute	NOUN
taxlaw-7412	333	78	.	.	PUNCT
taxlaw-7412	334	1	101	101	NUM
taxlaw-7412	334	2	differentiation	differentiation	NOUN
taxlaw-7412	334	3	is	be	AUX
taxlaw-7412	334	4	also	also	ADV
taxlaw-7412	334	5	seen	see	VERB
taxlaw-7412	334	6	as	as	ADP
taxlaw-7412	334	7	a	a	DET
taxlaw-7412	334	8	way	way	NOUN
taxlaw-7412	334	9	to	to	PART
taxlaw-7412	334	10	foster	foster	VERB
taxlaw-7412	334	11	international	international	ADJ
taxlaw-7412	334	12	cooperation	cooperation	NOUN
taxlaw-7412	334	13	and	and	CCONJ
taxlaw-7412	334	14	facilitate	facilitate	VERB
taxlaw-7412	334	15	the	the	DET
taxlaw-7412	334	16	effective	effective	ADJ
taxlaw-7412	334	17	implementation	implementation	NOUN
taxlaw-7412	334	18	of	of	ADP
taxlaw-7412	334	19	international	international	ADJ
taxlaw-7412	334	20	norms.102	norms.102	NOUN
taxlaw-7412	334	21	one	one	NUM
taxlaw-7412	334	22	prominent	prominent	ADJ
taxlaw-7412	334	23	example	example	NOUN
taxlaw-7412	334	24	of	of	ADP
taxlaw-7412	334	25	differential	differential	ADJ
taxlaw-7412	334	26	treatment	treatment	NOUN
taxlaw-7412	334	27	is	be	AUX
taxlaw-7412	334	28	the	the	DET
taxlaw-7412	334	29	principle	principle	NOUN
taxlaw-7412	334	30	of	of	ADP
taxlaw-7412	334	31	common	common	ADJ
taxlaw-7412	334	32	but	but	CCONJ
taxlaw-7412	334	33	differentiated	differentiated	ADJ
taxlaw-7412	334	34	responsibilities	responsibility	NOUN
taxlaw-7412	334	35	and	and	CCONJ
taxlaw-7412	334	36	respective	respective	ADJ
taxlaw-7412	334	37	capabilities	capability	NOUN
taxlaw-7412	334	38	,	,	PUNCT
taxlaw-7412	334	39	formalized	formalize	VERB
taxlaw-7412	334	40	in	in	ADP
taxlaw-7412	334	41	the	the	DET
taxlaw-7412	334	42	united	united	PROPN
taxlaw-7412	334	43	nations	nations	PROPN
taxlaw-7412	334	44	framework	framework	PROPN
taxlaw-7412	334	45	convention	convention	NOUN
taxlaw-7412	334	46	on	on	ADP
taxlaw-7412	334	47	climate	climate	NOUN
taxlaw-7412	334	48	change	change	NOUN
taxlaw-7412	334	49	.	.	PUNCT
taxlaw-7412	335	1	103	103	NUM
taxlaw-7412	335	2	this	this	DET
taxlaw-7412	335	3	principle	principle	NOUN
taxlaw-7412	335	4	distinguishes	distinguish	VERB
taxlaw-7412	335	5	between	between	ADP
taxlaw-7412	335	6	countries	country	NOUN
taxlaw-7412	335	7	according	accord	VERB
taxlaw-7412	335	8	to	to	ADP
taxlaw-7412	335	9	their	their	PRON
taxlaw-7412	335	10	level	level	NOUN
taxlaw-7412	335	11	of	of	ADP
taxlaw-7412	335	12	responsibility	responsibility	NOUN
taxlaw-7412	335	13	for	for	ADP
taxlaw-7412	335	14	greenhouse	greenhouse	NOUN
taxlaw-7412	335	15	gas	gas	NOUN
taxlaw-7412	335	16	emissions	emission	NOUN
taxlaw-7412	335	17	and	and	CCONJ
taxlaw-7412	335	18	their	their	PRON
taxlaw-7412	335	19	varying	vary	VERB
taxlaw-7412	335	20	capacities	capacity	NOUN
taxlaw-7412	335	21	to	to	PART
taxlaw-7412	335	22	act	act	VERB
taxlaw-7412	335	23	in	in	ADP
taxlaw-7412	335	24	response	response	NOUN
taxlaw-7412	335	25	.	.	PUNCT
taxlaw-7412	336	1	it	it	PRON
taxlaw-7412	336	2	not	not	PART
taxlaw-7412	336	3	only	only	ADV
taxlaw-7412	336	4	guides	guide	VERB
taxlaw-7412	336	5	differentiated	differentiated	ADJ
taxlaw-7412	336	6	obligations	obligation	NOUN
taxlaw-7412	336	7	under	under	ADP
taxlaw-7412	336	8	the	the	DET
taxlaw-7412	336	9	un	un	PROPN
taxlaw-7412	336	10	’s	’s	PART
taxlaw-7412	336	11	climate	climate	NOUN
taxlaw-7412	336	12	change	change	NOUN
taxlaw-7412	336	13	convention	convention	NOUN
taxlaw-7412	336	14	,	,	PUNCT
taxlaw-7412	336	15	but	but	CCONJ
taxlaw-7412	336	16	also	also	ADV
taxlaw-7412	336	17	has	have	VERB
taxlaw-7412	336	18	specific	specific	ADJ
taxlaw-7412	336	19	applications	application	NOUN
taxlaw-7412	336	20	in	in	ADP
taxlaw-7412	336	21	particular	particular	ADJ
taxlaw-7412	336	22	areas	area	NOUN
taxlaw-7412	336	23	of	of	ADP
taxlaw-7412	336	24	activity	activity	NOUN
taxlaw-7412	336	25	,	,	PUNCT
taxlaw-7412	336	26	such	such	ADJ
taxlaw-7412	336	27	as	as	ADP
taxlaw-7412	336	28	adaptation	adaptation	NOUN
taxlaw-7412	336	29	,	,	PUNCT
taxlaw-7412	336	30	technology	technology	NOUN
taxlaw-7412	336	31	transfer	transfer	NOUN
taxlaw-7412	336	32	,	,	PUNCT
taxlaw-7412	336	33	finance	finance	NOUN
taxlaw-7412	336	34	and	and	CCONJ
taxlaw-7412	336	35	capacity	capacity	NOUN
taxlaw-7412	336	36	building	building	NOUN
taxlaw-7412	336	37	,	,	PUNCT
taxlaw-7412	336	38	and	and	CCONJ
taxlaw-7412	336	39	allows	allow	VERB
taxlaw-7412	336	40	for	for	ADP
taxlaw-7412	336	41	other	other	ADJ
taxlaw-7412	336	42	tailored	tailor	VERB
taxlaw-7412	336	43	interpretations	interpretation	NOUN
taxlaw-7412	336	44	by	by	ADP
taxlaw-7412	336	45	negotiating	negotiate	VERB
taxlaw-7412	336	46	groups.104	groups.104	NOUN
taxlaw-7412	336	47	the	the	DET
taxlaw-7412	336	48	principle	principle	NOUN
taxlaw-7412	336	49	of	of	ADP
taxlaw-7412	336	50	common	common	ADJ
taxlaw-7412	336	51	but	but	CCONJ
taxlaw-7412	336	52	differentiated	differentiated	ADJ
taxlaw-7412	336	53	responsibilities	responsibility	NOUN
taxlaw-7412	336	54	and	and	CCONJ
taxlaw-7412	336	55	respective	respective	ADJ
taxlaw-7412	336	56	capabilities	capability	NOUN
taxlaw-7412	336	57	allocates	allocate	VERB
taxlaw-7412	336	58	greater	great	ADJ
taxlaw-7412	336	59	environmental	environmental	ADJ
taxlaw-7412	336	60	burdens	burden	NOUN
taxlaw-7412	336	61	and	and	CCONJ
taxlaw-7412	336	62	costs	cost	NOUN
taxlaw-7412	336	63	to	to	ADP
taxlaw-7412	336	64	affluent	affluent	ADJ
taxlaw-7412	336	65	countries	country	NOUN
taxlaw-7412	336	66	than	than	ADP
taxlaw-7412	336	67	to	to	ADP
taxlaw-7412	336	68	poor	poor	ADJ
taxlaw-7412	336	69	ones	one	NOUN
taxlaw-7412	336	70	.	.	PUNCT
taxlaw-7412	337	1	the	the	DET
taxlaw-7412	337	2	rationale	rationale	NOUN
taxlaw-7412	337	3	derives	derive	VERB
taxlaw-7412	337	4	from	from	ADP
taxlaw-7412	337	5	both	both	DET
taxlaw-7412	337	6	distributive	distributive	ADJ
taxlaw-7412	337	7	justice	justice	NOUN
taxlaw-7412	337	8	and	and	CCONJ
taxlaw-7412	337	9	a	a	DET
taxlaw-7412	337	10	form	form	NOUN
taxlaw-7412	337	11	of	of	ADP
taxlaw-7412	337	12	restorative	restorative	ADJ
taxlaw-7412	337	13	justice	justice	NOUN
taxlaw-7412	337	14	.	.	PUNCT
taxlaw-7412	338	1	the	the	DET
taxlaw-7412	338	2	former	former	ADJ
taxlaw-7412	338	3	holds	hold	VERB
taxlaw-7412	338	4	that	that	SCONJ
taxlaw-7412	338	5	distribution	distribution	NOUN
taxlaw-7412	338	6	of	of	ADP
taxlaw-7412	338	7	burdens	burden	NOUN
taxlaw-7412	338	8	should	should	AUX
taxlaw-7412	338	9	be	be	AUX
taxlaw-7412	338	10	made	make	VERB
taxlaw-7412	338	11	according	accord	VERB
taxlaw-7412	338	12	to	to	ADP
taxlaw-7412	338	13	countries	country	NOUN
taxlaw-7412	338	14	’	'	PUNCT
taxlaw-7412	338	15	ability	ability	NOUN
taxlaw-7412	338	16	to	to	PART
taxlaw-7412	338	17	pay	pay	VERB
taxlaw-7412	338	18	to	to	PART
taxlaw-7412	338	19	avoid	avoid	VERB
taxlaw-7412	338	20	delaying	delay	VERB
taxlaw-7412	338	21	poverty	poverty	NOUN
taxlaw-7412	338	22	eradication	eradication	NOUN
taxlaw-7412	338	23	in	in	ADP
taxlaw-7412	338	24	less	less	ADV
taxlaw-7412	338	25	developed	developed	ADJ
taxlaw-7412	338	26	98	98	NUM
taxlaw-7412	338	27	lora	lora	PROPN
taxlaw-7412	338	28	anne	anne	PROPN
taxlaw-7412	338	29	viola	viola	PROPN
taxlaw-7412	338	30	,	,	PUNCT
taxlaw-7412	338	31	duncan	duncan	PROPN
taxlaw-7412	338	32	snidal	snidal	PROPN
taxlaw-7412	338	33	&	&	CCONJ
taxlaw-7412	338	34	michael	michael	PROPN
taxlaw-7412	338	35	zürn	zürn	PROPN
taxlaw-7412	338	36	,	,	PUNCT
taxlaw-7412	338	37	sovereign	sovereign	ADJ
taxlaw-7412	338	38	(	(	PUNCT
taxlaw-7412	338	39	in)equality	in)equality	NOUN
taxlaw-7412	338	40	in	in	ADP
taxlaw-7412	338	41	the	the	DET
taxlaw-7412	338	42	evolution	evolution	NOUN
taxlaw-7412	338	43	of	of	ADP
taxlaw-7412	338	44	the	the	DET
taxlaw-7412	338	45	international	international	ADJ
taxlaw-7412	338	46	system	system	NOUN
taxlaw-7412	338	47	,	,	PUNCT
taxlaw-7412	338	48	in	in	ADP
taxlaw-7412	338	49	the	the	DET
taxlaw-7412	338	50	oxford	oxford	PROPN
taxlaw-7412	338	51	handbook	handbook	NOUN
taxlaw-7412	338	52	of	of	ADP
taxlaw-7412	338	53	transformations	transformation	NOUN
taxlaw-7412	338	54	of	of	ADP
taxlaw-7412	338	55	the	the	DET
taxlaw-7412	338	56	state	state	NOUN
taxlaw-7412	338	57	221	221	NUM
taxlaw-7412	338	58	,	,	PUNCT
taxlaw-7412	338	59	223–24	223–24	PROPN
taxlaw-7412	338	60	(	(	PUNCT
taxlaw-7412	338	61	stephan	stephan	PROPN
taxlaw-7412	338	62	leibfried	leibfrie	VERB
taxlaw-7412	338	63	et	et	PROPN
taxlaw-7412	338	64	al	al	PROPN
taxlaw-7412	338	65	.	.	PUNCT
taxlaw-7412	339	1	eds	eds	PROPN
taxlaw-7412	339	2	.	.	PROPN
taxlaw-7412	339	3	,	,	PUNCT
taxlaw-7412	339	4	2015	2015	NUM
taxlaw-7412	339	5	)	)	PUNCT
taxlaw-7412	339	6	(	(	PUNCT
taxlaw-7412	339	7	“	"	PUNCT
taxlaw-7412	339	8	traditional	traditional	ADJ
taxlaw-7412	339	9	theorizing	theorizing	NOUN
taxlaw-7412	339	10	on	on	ADP
taxlaw-7412	339	11	international	international	ADJ
taxlaw-7412	339	12	relations	relation	NOUN
taxlaw-7412	339	13	takes	take	VERB
taxlaw-7412	339	14	state	state	NOUN
taxlaw-7412	339	15	relations	relation	NOUN
taxlaw-7412	339	16	to	to	PART
taxlaw-7412	339	17	be	be	AUX
taxlaw-7412	339	18	characterized	characterize	VERB
taxlaw-7412	339	19	by	by	ADP
taxlaw-7412	339	20	resource	resource	NOUN
taxlaw-7412	339	21	inequality	inequality	NOUN
taxlaw-7412	339	22	on	on	ADP
taxlaw-7412	339	23	the	the	DET
taxlaw-7412	339	24	one	one	NUM
taxlaw-7412	339	25	hand	hand	NOUN
taxlaw-7412	339	26	,	,	PUNCT
taxlaw-7412	339	27	and	and	CCONJ
taxlaw-7412	339	28	sovereign	sovereign	ADJ
taxlaw-7412	339	29	equality	equality	NOUN
taxlaw-7412	339	30	on	on	ADP
taxlaw-7412	339	31	the	the	DET
taxlaw-7412	339	32	other	other	ADJ
taxlaw-7412	339	33	hand	hand	NOUN
taxlaw-7412	339	34	.	.	PUNCT
taxlaw-7412	339	35	.	.	PUNCT
taxlaw-7412	340	1	.	.	PUNCT
taxlaw-7412	341	1	.	.	PUNCT
taxlaw-7412	342	1	as	as	ADP
taxlaw-7412	342	2	a	a	DET
taxlaw-7412	342	3	principle	principle	NOUN
taxlaw-7412	342	4	of	of	ADP
taxlaw-7412	342	5	the	the	DET
taxlaw-7412	342	6	international	international	ADJ
taxlaw-7412	342	7	system	system	NOUN
taxlaw-7412	342	8	,	,	PUNCT
taxlaw-7412	342	9	sovereign	sovereign	ADJ
taxlaw-7412	342	10	equality	equality	NOUN
taxlaw-7412	342	11	emphasizes	emphasize	VERB
taxlaw-7412	342	12	the	the	DET
taxlaw-7412	342	13	equality	equality	NOUN
taxlaw-7412	342	14	of	of	ADP
taxlaw-7412	342	15	states	state	NOUN
taxlaw-7412	342	16	in	in	ADP
taxlaw-7412	342	17	spite	spite	NOUN
taxlaw-7412	342	18	of	of	ADP
taxlaw-7412	342	19	obvious	obvious	ADJ
taxlaw-7412	342	20	resource	resource	NOUN
taxlaw-7412	342	21	inequalities	inequality	NOUN
taxlaw-7412	342	22	.	.	PUNCT
taxlaw-7412	342	23	”	"	PUNCT
taxlaw-7412	342	24	)	)	PUNCT
taxlaw-7412	342	25	.	.	PUNCT
taxlaw-7412	343	1	99	99	NUM
taxlaw-7412	343	2	philippe	philippe	PROPN
taxlaw-7412	343	3	cullet	cullet	NOUN
taxlaw-7412	343	4	,	,	PUNCT
taxlaw-7412	343	5	differential	differential	ADJ
taxlaw-7412	343	6	treatment	treatment	NOUN
taxlaw-7412	343	7	in	in	ADP
taxlaw-7412	343	8	international	international	ADJ
taxlaw-7412	343	9	law	law	NOUN
taxlaw-7412	343	10	:	:	PUNCT
taxlaw-7412	343	11	towards	towards	ADP
taxlaw-7412	343	12	a	a	DET
taxlaw-7412	343	13	new	new	ADJ
taxlaw-7412	343	14	paradigm	paradigm	NOUN
taxlaw-7412	343	15	of	of	ADP
taxlaw-7412	343	16	interstate	interstate	ADJ
taxlaw-7412	343	17	relations	relation	NOUN
taxlaw-7412	343	18	,	,	PUNCT
taxlaw-7412	343	19	10	10	NUM
taxlaw-7412	343	20	e.j.i.l	e.j.i.l	NOUN
taxlaw-7412	343	21	.	.	PROPN
taxlaw-7412	343	22	549	549	NUM
taxlaw-7412	343	23	,	,	PUNCT
taxlaw-7412	343	24	551	551	NUM
taxlaw-7412	343	25	(	(	PUNCT
taxlaw-7412	343	26	1999	1999	NUM
taxlaw-7412	343	27	)	)	PUNCT
taxlaw-7412	343	28	.	.	PUNCT
taxlaw-7412	344	1	100	100	NUM
taxlaw-7412	344	2	differential	differential	ADJ
taxlaw-7412	344	3	treatment	treatment	NOUN
taxlaw-7412	344	4	recognizes	recognize	VERB
taxlaw-7412	344	5	the	the	DET
taxlaw-7412	344	6	limits	limit	NOUN
taxlaw-7412	344	7	of	of	ADP
taxlaw-7412	344	8	a	a	DET
taxlaw-7412	344	9	system	system	NOUN
taxlaw-7412	344	10	based	base	VERB
taxlaw-7412	344	11	on	on	ADP
taxlaw-7412	344	12	the	the	DET
taxlaw-7412	344	13	fiction	fiction	NOUN
taxlaw-7412	344	14	of	of	ADP
taxlaw-7412	344	15	legal	legal	ADJ
taxlaw-7412	344	16	equality	equality	NOUN
taxlaw-7412	344	17	between	between	ADP
taxlaw-7412	344	18	states	state	NOUN
taxlaw-7412	344	19	that	that	PRON
taxlaw-7412	344	20	imposes	impose	VERB
taxlaw-7412	344	21	reciprocity	reciprocity	NOUN
taxlaw-7412	344	22	of	of	ADP
taxlaw-7412	344	23	commitments	commitment	NOUN
taxlaw-7412	344	24	by	by	ADP
taxlaw-7412	344	25	all	all	DET
taxlaw-7412	344	26	state	state	NOUN
taxlaw-7412	344	27	parties	party	NOUN
taxlaw-7412	344	28	to	to	ADP
taxlaw-7412	344	29	any	any	DET
taxlaw-7412	344	30	treaty	treaty	NOUN
taxlaw-7412	344	31	.	.	PUNCT
taxlaw-7412	345	1	see	see	VERB
taxlaw-7412	345	2	daniel	daniel	PROPN
taxlaw-7412	345	3	barstow	barstow	PROPN
taxlaw-7412	345	4	magraw	magraw	PROPN
taxlaw-7412	345	5	,	,	PUNCT
taxlaw-7412	345	6	legal	legal	ADJ
taxlaw-7412	345	7	treatment	treatment	NOUN
taxlaw-7412	345	8	of	of	ADP
taxlaw-7412	345	9	developing	develop	VERB
taxlaw-7412	345	10	countries	country	NOUN
taxlaw-7412	345	11	:	:	PUNCT
taxlaw-7412	345	12	differential	differential	ADJ
taxlaw-7412	345	13	,	,	PUNCT
taxlaw-7412	345	14	contextual	contextual	ADJ
taxlaw-7412	345	15	,	,	PUNCT
taxlaw-7412	345	16	and	and	CCONJ
taxlaw-7412	345	17	absolute	absolute	ADJ
taxlaw-7412	345	18	norms	norm	NOUN
taxlaw-7412	345	19	,	,	PUNCT
taxlaw-7412	345	20	1	1	NUM
taxlaw-7412	345	21	colo	colo	NOUN
taxlaw-7412	345	22	.	.	PUNCT
taxlaw-7412	346	1	j.	j.	PROPN
taxlaw-7412	346	2	int’l	int’l	PROPN
taxlaw-7412	346	3	envtl	envtl	PROPN
taxlaw-7412	346	4	.	.	PUNCT
taxlaw-7412	347	1	l.	l.	PROPN
taxlaw-7412	347	2	&	&	CCONJ
taxlaw-7412	347	3	pol’y	pol’y	NOUN
taxlaw-7412	347	4	69	69	NUM
taxlaw-7412	347	5	(	(	PUNCT
taxlaw-7412	347	6	1990	1990	NUM
taxlaw-7412	347	7	)	)	PUNCT
taxlaw-7412	347	8	.	.	PUNCT
taxlaw-7412	348	1	for	for	ADP
taxlaw-7412	348	2	a	a	DET
taxlaw-7412	348	3	discussion	discussion	NOUN
taxlaw-7412	348	4	about	about	ADP
taxlaw-7412	348	5	rules	rule	NOUN
taxlaw-7412	348	6	that	that	PRON
taxlaw-7412	348	7	are	be	AUX
taxlaw-7412	348	8	nominally	nominally	ADV
taxlaw-7412	348	9	reciprocal	reciprocal	ADJ
taxlaw-7412	348	10	but	but	CCONJ
taxlaw-7412	348	11	substantively	substantively	ADV
taxlaw-7412	348	12	asymmetrical	asymmetrical	ADJ
taxlaw-7412	348	13	in	in	ADP
taxlaw-7412	348	14	international	international	ADJ
taxlaw-7412	348	15	taxation	taxation	NOUN
taxlaw-7412	348	16	,	,	PUNCT
taxlaw-7412	348	17	see	see	VERB
taxlaw-7412	348	18	steven	steven	PROPN
taxlaw-7412	348	19	a.	a.	PROPN
taxlaw-7412	348	20	dean	dean	PROPN
taxlaw-7412	348	21	,	,	PUNCT
taxlaw-7412	348	22	more	more	ADJ
taxlaw-7412	348	23	cooperation	cooperation	NOUN
taxlaw-7412	348	24	,	,	PUNCT
taxlaw-7412	348	25	less	less	ADJ
taxlaw-7412	348	26	uniformity	uniformity	NOUN
taxlaw-7412	348	27	:	:	PUNCT
taxlaw-7412	348	28	tax	tax	NOUN
taxlaw-7412	348	29	deharmonization	deharmonization	NOUN
taxlaw-7412	348	30	and	and	CCONJ
taxlaw-7412	348	31	the	the	DET
taxlaw-7412	348	32	future	future	NOUN
taxlaw-7412	348	33	of	of	ADP
taxlaw-7412	348	34	the	the	DET
taxlaw-7412	348	35	international	international	ADJ
taxlaw-7412	348	36	tax	tax	NOUN
taxlaw-7412	348	37	regime	regime	NOUN
taxlaw-7412	348	38	,	,	PUNCT
taxlaw-7412	348	39	84	84	NUM
taxlaw-7412	348	40	tul	tul	NOUN
taxlaw-7412	348	41	.	.	PUNCT
taxlaw-7412	348	42	l.	l.	PROPN
taxlaw-7412	348	43	rev	rev	PROPN
taxlaw-7412	348	44	.	.	PROPN
taxlaw-7412	348	45	125	125	NUM
taxlaw-7412	348	46	(	(	PUNCT
taxlaw-7412	348	47	2009	2009	NUM
taxlaw-7412	348	48	)	)	PUNCT
taxlaw-7412	348	49	.	.	PUNCT
taxlaw-7412	349	1	101	101	NUM
taxlaw-7412	349	2	see	see	VERB
taxlaw-7412	349	3	oscar	oscar	NOUN
taxlaw-7412	349	4	schachter	schachter	NOUN
taxlaw-7412	349	5	,	,	PUNCT
taxlaw-7412	349	6	the	the	DET
taxlaw-7412	349	7	evolving	evolve	VERB
taxlaw-7412	349	8	law	law	NOUN
taxlaw-7412	349	9	of	of	ADP
taxlaw-7412	349	10	international	international	ADJ
taxlaw-7412	349	11	development	development	NOUN
taxlaw-7412	349	12	,	,	PUNCT
taxlaw-7412	349	13	15	15	NUM
taxlaw-7412	349	14	colum	colum	NOUN
taxlaw-7412	349	15	.	.	PUNCT
taxlaw-7412	350	1	j.	j.	PROPN
taxlaw-7412	350	2	transnat’l	transnat’l	PROPN
taxlaw-7412	350	3	l.	l.	PROPN
taxlaw-7412	350	4	1	1	NUM
taxlaw-7412	350	5	(	(	PUNCT
taxlaw-7412	350	6	1976	1976	NUM
taxlaw-7412	350	7	)	)	PUNCT
taxlaw-7412	350	8	(	(	PUNCT
taxlaw-7412	350	9	grounding	ground	VERB
taxlaw-7412	350	10	differential	differential	ADJ
taxlaw-7412	350	11	treatment	treatment	NOUN
taxlaw-7412	350	12	on	on	ADP
taxlaw-7412	350	13	a	a	DET
taxlaw-7412	350	14	consideration	consideration	NOUN
taxlaw-7412	350	15	of	of	ADP
taxlaw-7412	350	16	need	need	NOUN
taxlaw-7412	350	17	as	as	ADP
taxlaw-7412	350	18	basis	basis	NOUN
taxlaw-7412	350	19	for	for	ADP
taxlaw-7412	350	20	entitlement	entitlement	NOUN
taxlaw-7412	350	21	)	)	PUNCT
taxlaw-7412	350	22	;	;	PUNCT
taxlaw-7412	350	23	cullet	cullet	NOUN
taxlaw-7412	350	24	,	,	PUNCT
taxlaw-7412	350	25	supra	supra	PROPN
taxlaw-7412	350	26	note	note	PROPN
taxlaw-7412	350	27	99	99	NUM
taxlaw-7412	350	28	,	,	PUNCT
taxlaw-7412	350	29	at	at	ADP
taxlaw-7412	350	30	550	550	NUM
taxlaw-7412	350	31	;	;	PUNCT
taxlaw-7412	350	32	frank	frank	PROPN
taxlaw-7412	350	33	j.	j.	PROPN
taxlaw-7412	350	34	garcia	garcia	PROPN
taxlaw-7412	350	35	,	,	PUNCT
taxlaw-7412	350	36	trade	trade	NOUN
taxlaw-7412	350	37	,	,	PUNCT
taxlaw-7412	350	38	inequality	inequality	NOUN
taxlaw-7412	350	39	,	,	PUNCT
taxlaw-7412	350	40	and	and	CCONJ
taxlaw-7412	350	41	justice	justice	NOUN
taxlaw-7412	350	42	:	:	PUNCT
taxlaw-7412	350	43	toward	toward	ADP
taxlaw-7412	350	44	a	a	DET
taxlaw-7412	350	45	liberal	liberal	ADJ
taxlaw-7412	350	46	theory	theory	NOUN
taxlaw-7412	350	47	of	of	ADP
taxlaw-7412	350	48	just	just	ADV
taxlaw-7412	350	49	trade	trade	NOUN
taxlaw-7412	350	50	(	(	PUNCT
taxlaw-7412	350	51	2003	2003	NUM
taxlaw-7412	350	52	)	)	PUNCT
taxlaw-7412	350	53	(	(	PUNCT
taxlaw-7412	350	54	taking	take	VERB
taxlaw-7412	350	55	differentiation	differentiation	NOUN
taxlaw-7412	350	56	as	as	ADP
taxlaw-7412	350	57	a	a	DET
taxlaw-7412	350	58	mechanism	mechanism	NOUN
taxlaw-7412	350	59	to	to	PART
taxlaw-7412	350	60	achieve	achieve	VERB
taxlaw-7412	350	61	wealth	wealth	NOUN
taxlaw-7412	350	62	redistribution	redistribution	NOUN
taxlaw-7412	350	63	in	in	ADP
taxlaw-7412	350	64	the	the	DET
taxlaw-7412	350	65	face	face	NOUN
taxlaw-7412	350	66	of	of	ADP
taxlaw-7412	350	67	substantial	substantial	ADJ
taxlaw-7412	350	68	inequalities	inequality	NOUN
taxlaw-7412	350	69	)	)	PUNCT
taxlaw-7412	350	70	;	;	PUNCT
taxlaw-7412	350	71	eduardo	eduardo	PROPN
taxlaw-7412	350	72	tempone	tempone	PROPN
taxlaw-7412	350	73	,	,	PUNCT
taxlaw-7412	350	74	special	special	ADJ
taxlaw-7412	350	75	and	and	CCONJ
taxlaw-7412	350	76	differential	differential	ADJ
taxlaw-7412	350	77	treatment	treatment	NOUN
taxlaw-7412	350	78	,	,	PUNCT
taxlaw-7412	350	79	max	max	PROPN
taxlaw-7412	350	80	planck	planck	PROPN
taxlaw-7412	350	81	encyclopedia	encyclopedia	NOUN
taxlaw-7412	350	82	of	of	ADP
taxlaw-7412	350	83	public	public	ADJ
taxlaw-7412	350	84	international	international	ADJ
taxlaw-7412	350	85	law	law	NOUN
taxlaw-7412	350	86	(	(	PUNCT
taxlaw-7412	350	87	dec	dec	PROPN
taxlaw-7412	350	88	.	.	PROPN
taxlaw-7412	350	89	10	10	NUM
taxlaw-7412	350	90	,	,	PUNCT
taxlaw-7412	350	91	2020	2020	NUM
taxlaw-7412	350	92	)	)	PUNCT
taxlaw-7412	350	93	,	,	PUNCT
taxlaw-7412	351	1	https://opil.ouplaw.com/view/10.1093/law:epil/9780199231690/law9780199231690-e2159?rskey=ra4rso&result=2&prd=mpil	https://opil.ouplaw.com/view/10.1093/law:epil/9780199231690/law9780199231690-e2159?rskey=ra4rso&result=2&prd=mpil	PROPN
taxlaw-7412	351	2	[	[	X
taxlaw-7412	351	3	https://perma.cc/k63s-87g3	https://perma.cc/k63s-87g3	NOUN
taxlaw-7412	351	4	]	]	PUNCT
taxlaw-7412	351	5	.	.	PUNCT
taxlaw-7412	352	1	102	102	NUM
taxlaw-7412	352	2	cullet	cullet	NOUN
taxlaw-7412	352	3	,	,	PUNCT
taxlaw-7412	352	4	supra	supra	PROPN
taxlaw-7412	352	5	note	note	PROPN
taxlaw-7412	352	6	99	99	NUM
taxlaw-7412	352	7	;	;	PUNCT
taxlaw-7412	352	8	tempone	tempone	NUM
taxlaw-7412	352	9	,	,	PUNCT
taxlaw-7412	352	10	supra	supra	PROPN
taxlaw-7412	352	11	note	note	NOUN
taxlaw-7412	352	12	101	101	NUM
taxlaw-7412	352	13	.	.	NOUN
taxlaw-7412	353	1	103	103	NUM
taxlaw-7412	353	2	unfcc	unfcc	PROPN
taxlaw-7412	353	3	,	,	PUNCT
taxlaw-7412	353	4	supra	supra	PROPN
taxlaw-7412	353	5	note	note	NOUN
taxlaw-7412	353	6	95	95	NUM
taxlaw-7412	353	7	,	,	PUNCT
taxlaw-7412	353	8	art	art	NOUN
taxlaw-7412	353	9	.	.	PUNCT
taxlaw-7412	354	1	3(1	3(1	NUM
taxlaw-7412	354	2	)	)	PUNCT
taxlaw-7412	354	3	.	.	PUNCT
taxlaw-7412	355	1	104	104	NUM
taxlaw-7412	355	2	sébastien	sébastien	PROPN
taxlaw-7412	355	3	jodoin	jodoin	PROPN
taxlaw-7412	355	4	&	&	CCONJ
taxlaw-7412	355	5	sarah	sarah	PROPN
taxlaw-7412	355	6	mason	mason	PROPN
taxlaw-7412	355	7	-	-	PUNCT
taxlaw-7412	355	8	case	case	NOUN
taxlaw-7412	355	9	,	,	PUNCT
taxlaw-7412	355	10	what	what	DET
taxlaw-7412	355	11	difference	difference	NOUN
taxlaw-7412	355	12	does	do	AUX
taxlaw-7412	355	13	cbdr	cbdr	PROPN
taxlaw-7412	355	14	make	make	VERB
taxlaw-7412	355	15	?	?	PUNCT
taxlaw-7412	356	1	a	a	DET
taxlaw-7412	356	2	socio	socio	NOUN
taxlaw-7412	356	3	-	-	PUNCT
taxlaw-7412	356	4	legal	legal	ADJ
taxlaw-7412	356	5	analysis	analysis	NOUN
taxlaw-7412	356	6	of	of	ADP
taxlaw-7412	356	7	the	the	DET
taxlaw-7412	356	8	role	role	NOUN
taxlaw-7412	356	9	of	of	ADP
taxlaw-7412	356	10	differentiation	differentiation	NOUN
taxlaw-7412	356	11	in	in	ADP
taxlaw-7412	356	12	the	the	DET
taxlaw-7412	356	13	transnational	transnational	ADJ
taxlaw-7412	356	14	legal	legal	ADJ
taxlaw-7412	356	15	process	process	NOUN
taxlaw-7412	356	16	for	for	ADP
taxlaw-7412	356	17	redd+	redd+	VERB
taxlaw-7412	356	18	,	,	PUNCT
taxlaw-7412	356	19	5	5	NUM
taxlaw-7412	356	20	transnat’l	transnat’l	NOUN
taxlaw-7412	356	21	environ	environ	X
taxlaw-7412	356	22	.	.	PUNCT
taxlaw-7412	357	1	l.	l.	PROPN
taxlaw-7412	357	2	255	255	NUM
taxlaw-7412	357	3	,	,	PUNCT
taxlaw-7412	357	4	257	257	NUM
taxlaw-7412	357	5	(	(	PUNCT
taxlaw-7412	357	6	2016	2016	NUM
taxlaw-7412	357	7	)	)	PUNCT
taxlaw-7412	357	8	.	.	PUNCT
taxlaw-7412	358	1	2020	2020	NUM
taxlaw-7412	358	2	]	]	PUNCT
taxlaw-7412	358	3	inter	inter	ADJ
taxlaw-7412	358	4	-	-	ADJ
taxlaw-7412	358	5	nation	nation	ADJ
taxlaw-7412	358	6	equity	equity	NOUN
taxlaw-7412	358	7	revisited	revisit	VERB
taxlaw-7412	358	8	73	73	NUM
taxlaw-7412	358	9	countries.105	countries.105	NOUN
taxlaw-7412	358	10	the	the	DET
taxlaw-7412	358	11	latter	latter	ADJ
taxlaw-7412	358	12	holds	hold	VERB
taxlaw-7412	358	13	that	that	SCONJ
taxlaw-7412	358	14	the	the	DET
taxlaw-7412	358	15	distribution	distribution	NOUN
taxlaw-7412	358	16	of	of	ADP
taxlaw-7412	358	17	burdens	burden	NOUN
taxlaw-7412	358	18	should	should	AUX
taxlaw-7412	358	19	consider	consider	VERB
taxlaw-7412	358	20	countries	country	NOUN
taxlaw-7412	358	21	’	'	PUNCT
taxlaw-7412	358	22	historical	historical	ADJ
taxlaw-7412	358	23	contribution	contribution	NOUN
taxlaw-7412	358	24	to	to	ADP
taxlaw-7412	358	25	climate	climate	NOUN
taxlaw-7412	358	26	change	change	NOUN
taxlaw-7412	358	27	as	as	ADP
taxlaw-7412	358	28	a	a	DET
taxlaw-7412	358	29	measure	measure	NOUN
taxlaw-7412	358	30	of	of	ADP
taxlaw-7412	358	31	their	their	PRON
taxlaw-7412	358	32	responsibility.106	responsibility.106	NOUN
taxlaw-7412	358	33	when	when	SCONJ
taxlaw-7412	358	34	it	it	PRON
taxlaw-7412	358	35	comes	come	VERB
taxlaw-7412	358	36	to	to	ADP
taxlaw-7412	358	37	the	the	DET
taxlaw-7412	358	38	international	international	ADJ
taxlaw-7412	358	39	tax	tax	NOUN
taxlaw-7412	358	40	system	system	NOUN
taxlaw-7412	358	41	,	,	PUNCT
taxlaw-7412	358	42	similar	similar	ADJ
taxlaw-7412	358	43	normative	normative	ADJ
taxlaw-7412	358	44	grounds	ground	NOUN
taxlaw-7412	358	45	call	call	VERB
taxlaw-7412	358	46	for	for	ADP
taxlaw-7412	358	47	differentiation.107	differentiation.107	NOUN
taxlaw-7412	358	48	from	from	ADP
taxlaw-7412	358	49	a	a	DET
taxlaw-7412	358	50	historical	historical	ADJ
taxlaw-7412	358	51	point	point	NOUN
taxlaw-7412	358	52	of	of	ADP
taxlaw-7412	358	53	view	view	NOUN
taxlaw-7412	358	54	,	,	PUNCT
taxlaw-7412	358	55	some	some	PRON
taxlaw-7412	358	56	of	of	ADP
taxlaw-7412	358	57	the	the	DET
taxlaw-7412	358	58	fundamental	fundamental	ADJ
taxlaw-7412	358	59	problems	problem	NOUN
taxlaw-7412	358	60	of	of	ADP
taxlaw-7412	358	61	the	the	DET
taxlaw-7412	358	62	international	international	ADJ
taxlaw-7412	358	63	tax	tax	NOUN
taxlaw-7412	358	64	regime	regime	NOUN
taxlaw-7412	358	65	affecting	affect	VERB
taxlaw-7412	358	66	the	the	DET
taxlaw-7412	358	67	current	current	ADJ
taxlaw-7412	358	68	distribution	distribution	NOUN
taxlaw-7412	358	69	of	of	ADP
taxlaw-7412	358	70	taxing	tax	VERB
taxlaw-7412	358	71	rights	right	NOUN
taxlaw-7412	358	72	such	such	ADJ
taxlaw-7412	358	73	as	as	ADP
taxlaw-7412	358	74	tax	tax	NOUN
taxlaw-7412	358	75	competition	competition	NOUN
taxlaw-7412	358	76	and	and	CCONJ
taxlaw-7412	358	77	tax	tax	NOUN
taxlaw-7412	358	78	avoidance	avoidance	NOUN
taxlaw-7412	358	79	significantly	significantly	ADV
taxlaw-7412	358	80	result	result	VERB
taxlaw-7412	358	81	from	from	ADP
taxlaw-7412	358	82	how	how	SCONJ
taxlaw-7412	358	83	the	the	DET
taxlaw-7412	358	84	present	present	ADJ
taxlaw-7412	358	85	rules	rule	NOUN
taxlaw-7412	358	86	were	be	AUX
taxlaw-7412	358	87	designed	design	VERB
taxlaw-7412	358	88	in	in	ADP
taxlaw-7412	358	89	the	the	DET
taxlaw-7412	358	90	1920s	1920	NOUN
taxlaw-7412	358	91	,	,	PUNCT
taxlaw-7412	358	92	when	when	SCONJ
taxlaw-7412	358	93	the	the	DET
taxlaw-7412	358	94	league	league	NOUN
taxlaw-7412	358	95	of	of	ADP
taxlaw-7412	358	96	nations	nation	NOUN
taxlaw-7412	358	97	commissioned	commission	VERB
taxlaw-7412	358	98	a	a	DET
taxlaw-7412	358	99	group	group	NOUN
taxlaw-7412	358	100	of	of	ADP
taxlaw-7412	358	101	experts	expert	NOUN
taxlaw-7412	358	102	to	to	PART
taxlaw-7412	358	103	evaluate	evaluate	VERB
taxlaw-7412	358	104	how	how	SCONJ
taxlaw-7412	358	105	to	to	PART
taxlaw-7412	358	106	avoid	avoid	VERB
taxlaw-7412	358	107	the	the	DET
taxlaw-7412	358	108	problem	problem	NOUN
taxlaw-7412	358	109	of	of	ADP
taxlaw-7412	358	110	double	double	ADJ
taxlaw-7412	358	111	taxation	taxation	NOUN
taxlaw-7412	358	112	in	in	ADP
taxlaw-7412	358	113	cross	cross	ADJ
taxlaw-7412	358	114	-	-	ADJ
taxlaw-7412	358	115	border	border	ADJ
taxlaw-7412	358	116	transactions.108	transactions.108	NOUN
taxlaw-7412	358	117	the	the	DET
taxlaw-7412	358	118	decisions	decision	NOUN
taxlaw-7412	358	119	made	make	VERB
taxlaw-7412	358	120	then	then	ADV
taxlaw-7412	358	121	by	by	ADP
taxlaw-7412	358	122	today	today	NOUN
taxlaw-7412	358	123	’s	’s	PART
taxlaw-7412	358	124	most	most	ADV
taxlaw-7412	358	125	powerful	powerful	ADJ
taxlaw-7412	358	126	economies	economy	NOUN
taxlaw-7412	358	127	resulted	result	VERB
taxlaw-7412	358	128	in	in	ADP
taxlaw-7412	358	129	the	the	DET
taxlaw-7412	358	130	current	current	ADJ
taxlaw-7412	358	131	web	web	NOUN
taxlaw-7412	358	132	of	of	ADP
taxlaw-7412	358	133	inconsistent	inconsistent	ADJ
taxlaw-7412	358	134	rules	rule	NOUN
taxlaw-7412	358	135	that	that	PRON
taxlaw-7412	358	136	are	be	AUX
taxlaw-7412	358	137	increasingly	increasingly	ADV
taxlaw-7412	358	138	exploited	exploit	VERB
taxlaw-7412	358	139	by	by	ADP
taxlaw-7412	358	140	multinationals	multinational	NOUN
taxlaw-7412	358	141	to	to	PART
taxlaw-7412	358	142	avoid	avoid	VERB
taxlaw-7412	358	143	taxes.109	taxes.109	VERB
taxlaw-7412	358	144	lowincome	lowincome	NOUN
taxlaw-7412	358	145	economies	economy	NOUN
taxlaw-7412	358	146	have	have	AUX
taxlaw-7412	358	147	often	often	ADV
taxlaw-7412	358	148	times	time	NOUN
taxlaw-7412	358	149	been	be	AUX
taxlaw-7412	358	150	encouraged	encourage	VERB
taxlaw-7412	358	151	by	by	ADP
taxlaw-7412	358	152	wealthier	wealthy	ADJ
taxlaw-7412	358	153	countries	country	NOUN
taxlaw-7412	358	154	and	and	CCONJ
taxlaw-7412	358	155	by	by	ADP
taxlaw-7412	358	156	international	international	ADJ
taxlaw-7412	358	157	organizations	organization	NOUN
taxlaw-7412	358	158	such	such	ADJ
taxlaw-7412	358	159	as	as	ADP
taxlaw-7412	358	160	the	the	DET
taxlaw-7412	358	161	imf	imf	PROPN
taxlaw-7412	358	162	or	or	CCONJ
taxlaw-7412	358	163	the	the	DET
taxlaw-7412	358	164	world	world	PROPN
taxlaw-7412	358	165	bank	bank	PROPN
taxlaw-7412	358	166	to	to	PART
taxlaw-7412	358	167	pursue	pursue	VERB
taxlaw-7412	358	168	policies	policy	NOUN
taxlaw-7412	358	169	that	that	PRON
taxlaw-7412	358	170	include	include	VERB
taxlaw-7412	358	171	low	low	ADJ
taxlaw-7412	358	172	taxation	taxation	NOUN
taxlaw-7412	358	173	of	of	ADP
taxlaw-7412	358	174	capital.110	capital.110	NOUN
taxlaw-7412	358	175	moreover	moreover	ADV
taxlaw-7412	358	176	,	,	PUNCT
taxlaw-7412	358	177	policy	policy	NOUN
taxlaw-7412	358	178	choices	choice	NOUN
taxlaw-7412	358	179	made	make	VERB
taxlaw-7412	358	180	by	by	ADP
taxlaw-7412	358	181	developed	developed	ADJ
taxlaw-7412	358	182	countries	country	NOUN
taxlaw-7412	358	183	in	in	ADP
taxlaw-7412	358	184	the	the	DET
taxlaw-7412	358	185	last	last	ADJ
taxlaw-7412	358	186	few	few	ADJ
taxlaw-7412	358	187	decades	decade	NOUN
taxlaw-7412	358	188	have	have	AUX
taxlaw-7412	358	189	intensified	intensify	VERB
taxlaw-7412	358	190	tax	tax	NOUN
taxlaw-7412	358	191	competition	competition	NOUN
taxlaw-7412	358	192	.	.	PUNCT
taxlaw-7412	359	1	the	the	DET
taxlaw-7412	359	2	adoption	adoption	NOUN
taxlaw-7412	359	3	of	of	ADP
taxlaw-7412	359	4	specific	specific	ADJ
taxlaw-7412	359	5	domestic	domestic	ADJ
taxlaw-7412	359	6	policies	policy	NOUN
taxlaw-7412	359	7	of	of	ADP
taxlaw-7412	359	8	developed	develop	VERB
taxlaw-7412	359	9	countries	country	NOUN
taxlaw-7412	359	10	has	have	AUX
taxlaw-7412	359	11	created	create	VERB
taxlaw-7412	359	12	international	international	ADJ
taxlaw-7412	359	13	conditions	condition	NOUN
taxlaw-7412	359	14	that	that	PRON
taxlaw-7412	359	15	favored	favor	VERB
taxlaw-7412	359	16	tax	tax	NOUN
taxlaw-7412	359	17	competition	competition	NOUN
taxlaw-7412	359	18	over	over	ADP
taxlaw-7412	359	19	cooperation	cooperation	NOUN
taxlaw-7412	359	20	,	,	PUNCT
taxlaw-7412	359	21	constraining	constrain	VERB
taxlaw-7412	359	22	policy	policy	NOUN
taxlaw-7412	359	23	alternatives	alternative	NOUN
taxlaw-7412	359	24	of	of	ADP
taxlaw-7412	359	25	less	less	ADJ
taxlaw-7412	359	26	developed	develop	VERB
taxlaw-7412	359	27	countries	country	NOUN
taxlaw-7412	359	28	,	,	PUNCT
taxlaw-7412	359	29	as	as	SCONJ
taxlaw-7412	359	30	multinationals	multinational	NOUN
taxlaw-7412	359	31	put	put	VERB
taxlaw-7412	359	32	pressure	pressure	NOUN
taxlaw-7412	359	33	on	on	ADP
taxlaw-7412	359	34	them	they	PRON
taxlaw-7412	359	35	to	to	PART
taxlaw-7412	359	36	reduce	reduce	VERB
taxlaw-7412	359	37	their	their	PRON
taxlaw-7412	359	38	taxes.111	taxes.111	NOUN
taxlaw-7412	359	39	105	105	NUM
taxlaw-7412	359	40	darrel	darrel	PROPN
taxlaw-7412	359	41	moellendorf	moellendorf	PROPN
taxlaw-7412	359	42	,	,	PUNCT
taxlaw-7412	359	43	the	the	DET
taxlaw-7412	359	44	moral	moral	ADJ
taxlaw-7412	359	45	challenge	challenge	NOUN
taxlaw-7412	359	46	of	of	ADP
taxlaw-7412	359	47	dangerous	dangerous	ADJ
taxlaw-7412	359	48	climate	climate	NOUN
taxlaw-7412	359	49	.	.	PUNCT
taxlaw-7412	360	1	change	change	NOUN
taxlaw-7412	360	2	:	:	PUNCT
taxlaw-7412	360	3	values	value	NOUN
taxlaw-7412	360	4	,	,	PUNCT
taxlaw-7412	360	5	poverty	poverty	NOUN
taxlaw-7412	360	6	,	,	PUNCT
taxlaw-7412	360	7	and	and	CCONJ
taxlaw-7412	360	8	policy	policy	NOUN
taxlaw-7412	360	9	173–77	173–77	NUM
taxlaw-7412	360	10	(	(	PUNCT
taxlaw-7412	360	11	2014	2014	NUM
taxlaw-7412	360	12	)	)	PUNCT
taxlaw-7412	360	13	.	.	PUNCT
taxlaw-7412	361	1	106	106	NUM
taxlaw-7412	361	2	henry	henry	PROPN
taxlaw-7412	361	3	shue	shue	PROPN
taxlaw-7412	361	4	,	,	PUNCT
taxlaw-7412	361	5	global	global	ADJ
taxlaw-7412	361	6	environment	environment	NOUN
taxlaw-7412	361	7	and	and	CCONJ
taxlaw-7412	361	8	international	international	ADJ
taxlaw-7412	361	9	inequality	inequality	NOUN
taxlaw-7412	361	10	,	,	PUNCT
taxlaw-7412	361	11	75	75	NUM
taxlaw-7412	361	12	int’l	int’l	NOUN
taxlaw-7412	361	13	aff	aff	PROPN
taxlaw-7412	361	14	.	.	PUNCT
taxlaw-7412	362	1	531	531	NUM
taxlaw-7412	362	2	(	(	PUNCT
taxlaw-7412	362	3	1999	1999	NUM
taxlaw-7412	362	4	)	)	PUNCT
taxlaw-7412	362	5	;	;	PUNCT
taxlaw-7412	362	6	simon	simon	PROPN
taxlaw-7412	362	7	caney	caney	PROPN
taxlaw-7412	362	8	,	,	PUNCT
taxlaw-7412	362	9	climate	climate	NOUN
taxlaw-7412	362	10	change	change	NOUN
taxlaw-7412	362	11	and	and	CCONJ
taxlaw-7412	362	12	the	the	DET
taxlaw-7412	362	13	duties	duty	NOUN
taxlaw-7412	362	14	of	of	ADP
taxlaw-7412	362	15	the	the	DET
taxlaw-7412	362	16	advantaged	advantaged	ADJ
taxlaw-7412	362	17	,	,	PUNCT
taxlaw-7412	362	18	13	13	NUM
taxlaw-7412	362	19	crit	crit	NOUN
taxlaw-7412	362	20	.	.	PUNCT
taxlaw-7412	362	21	rev	rev	PROPN
taxlaw-7412	362	22	.	.	PROPN
taxlaw-7412	362	23	int’l	int’l	NUM
taxlaw-7412	362	24	soc	soc	PROPN
taxlaw-7412	362	25	.	.	PUNCT
taxlaw-7412	363	1	&	&	CCONJ
taxlaw-7412	364	1	pol	pol	PROPN
taxlaw-7412	364	2	.	.	PUNCT
taxlaw-7412	365	1	phil	phil	PROPN
taxlaw-7412	365	2	.	.	PUNCT
taxlaw-7412	366	1	203	203	NUM
taxlaw-7412	366	2	(	(	PUNCT
taxlaw-7412	366	3	2010	2010	NUM
taxlaw-7412	366	4	)	)	PUNCT
taxlaw-7412	366	5	.	.	PUNCT
taxlaw-7412	367	1	107	107	NUM
taxlaw-7412	367	2	for	for	ADP
taxlaw-7412	367	3	an	an	DET
taxlaw-7412	367	4	exploration	exploration	NOUN
taxlaw-7412	367	5	of	of	ADP
taxlaw-7412	367	6	how	how	SCONJ
taxlaw-7412	367	7	a	a	DET
taxlaw-7412	367	8	similar	similar	ADJ
taxlaw-7412	367	9	principle	principle	NOUN
taxlaw-7412	367	10	could	could	AUX
taxlaw-7412	367	11	apply	apply	VERB
taxlaw-7412	367	12	to	to	ADP
taxlaw-7412	367	13	reform	reform	NOUN
taxlaw-7412	367	14	proposals	proposal	NOUN
taxlaw-7412	367	15	aimed	aim	VERB
taxlaw-7412	367	16	at	at	ADP
taxlaw-7412	367	17	addressing	address	VERB
taxlaw-7412	367	18	tax	tax	NOUN
taxlaw-7412	367	19	competition	competition	NOUN
taxlaw-7412	367	20	,	,	PUNCT
taxlaw-7412	367	21	see	see	VERB
taxlaw-7412	367	22	ivan	ivan	PROPN
taxlaw-7412	367	23	ozai	ozai	NOUN
taxlaw-7412	367	24	,	,	PUNCT
taxlaw-7412	367	25	tax	tax	NOUN
taxlaw-7412	367	26	competition	competition	NOUN
taxlaw-7412	367	27	and	and	CCONJ
taxlaw-7412	367	28	the	the	DET
taxlaw-7412	367	29	ethics	ethic	NOUN
taxlaw-7412	367	30	of	of	ADP
taxlaw-7412	367	31	burden	burden	NOUN
taxlaw-7412	367	32	sharing	sharing	NOUN
taxlaw-7412	367	33	,	,	PUNCT
taxlaw-7412	367	34	42	42	NUM
taxlaw-7412	367	35	fordham	fordham	PROPN
taxlaw-7412	367	36	int’l	int’l	PROPN
taxlaw-7412	367	37	l.j	l.j	PROPN
taxlaw-7412	367	38	.	.	PROPN
taxlaw-7412	367	39	61	61	NUM
taxlaw-7412	367	40	(	(	PUNCT
taxlaw-7412	367	41	2018	2018	NUM
taxlaw-7412	367	42	)	)	PUNCT
taxlaw-7412	367	43	.	.	PUNCT
taxlaw-7412	368	1	108	108	NUM
taxlaw-7412	368	2	see	see	VERB
taxlaw-7412	368	3	allison	allison	PROPN
taxlaw-7412	368	4	christians	christians	PROPN
taxlaw-7412	368	5	,	,	PUNCT
taxlaw-7412	368	6	beps	bep	NOUN
taxlaw-7412	368	7	and	and	CCONJ
taxlaw-7412	368	8	the	the	DET
taxlaw-7412	368	9	power	power	NOUN
taxlaw-7412	368	10	to	to	PART
taxlaw-7412	368	11	tax	tax	VERB
taxlaw-7412	368	12	,	,	PUNCT
taxlaw-7412	368	13	in	in	ADP
taxlaw-7412	368	14	tax	tax	NOUN
taxlaw-7412	368	15	sovereignty	sovereignty	NOUN
taxlaw-7412	368	16	in	in	ADP
taxlaw-7412	368	17	the	the	DET
taxlaw-7412	368	18	beps	beps	ADJ
taxlaw-7412	368	19	era	era	NOUN
taxlaw-7412	368	20	§	§	PROPN
taxlaw-7412	368	21	1	1	NUM
taxlaw-7412	368	22	(	(	PUNCT
taxlaw-7412	368	23	sérgio	sérgio	PROPN
taxlaw-7412	368	24	andré	andré	PROPN
taxlaw-7412	368	25	rocha	rocha	PROPN
taxlaw-7412	368	26	&	&	CCONJ
taxlaw-7412	368	27	allison	allison	PROPN
taxlaw-7412	368	28	christians	christians	PROPN
taxlaw-7412	368	29	eds	eds	PROPN
taxlaw-7412	368	30	.	.	PROPN
taxlaw-7412	368	31	,	,	PUNCT
taxlaw-7412	368	32	2016	2016	NUM
taxlaw-7412	368	33	)	)	PUNCT
taxlaw-7412	368	34	.	.	PUNCT
taxlaw-7412	369	1	109	109	NUM
taxlaw-7412	369	2	policymakers	policymaker	NOUN
taxlaw-7412	369	3	at	at	ADP
taxlaw-7412	369	4	the	the	DET
taxlaw-7412	369	5	time	time	NOUN
taxlaw-7412	369	6	did	do	AUX
taxlaw-7412	369	7	foresee	foresee	VERB
taxlaw-7412	369	8	that	that	SCONJ
taxlaw-7412	369	9	this	this	DET
taxlaw-7412	369	10	tax	tax	NOUN
taxlaw-7412	369	11	regime	regime	NOUN
taxlaw-7412	369	12	would	would	AUX
taxlaw-7412	369	13	allow	allow	VERB
taxlaw-7412	369	14	taxpayers	taxpayer	NOUN
taxlaw-7412	369	15	to	to	PART
taxlaw-7412	369	16	more	more	ADV
taxlaw-7412	369	17	easily	easily	ADV
taxlaw-7412	369	18	engage	engage	VERB
taxlaw-7412	369	19	in	in	ADP
taxlaw-7412	369	20	tax	tax	NOUN
taxlaw-7412	369	21	avoidance	avoidance	NOUN
taxlaw-7412	369	22	and	and	CCONJ
taxlaw-7412	369	23	evasion	evasion	NOUN
taxlaw-7412	369	24	,	,	PUNCT
taxlaw-7412	369	25	but	but	CCONJ
taxlaw-7412	369	26	they	they	PRON
taxlaw-7412	369	27	were	be	AUX
taxlaw-7412	369	28	more	more	ADV
taxlaw-7412	369	29	concerned	concerned	ADJ
taxlaw-7412	369	30	that	that	SCONJ
taxlaw-7412	369	31	an	an	DET
taxlaw-7412	369	32	alternative	alternative	ADJ
taxlaw-7412	369	33	solution	solution	NOUN
taxlaw-7412	369	34	would	would	AUX
taxlaw-7412	369	35	harm	harm	VERB
taxlaw-7412	369	36	efforts	effort	NOUN
taxlaw-7412	369	37	to	to	PART
taxlaw-7412	369	38	liberalize	liberalize	VERB
taxlaw-7412	369	39	trade	trade	NOUN
taxlaw-7412	369	40	and	and	CCONJ
taxlaw-7412	369	41	investment	investment	NOUN
taxlaw-7412	369	42	,	,	PUNCT
taxlaw-7412	369	43	the	the	DET
taxlaw-7412	369	44	primary	primary	ADJ
taxlaw-7412	369	45	objective	objective	NOUN
taxlaw-7412	369	46	at	at	ADP
taxlaw-7412	369	47	the	the	DET
taxlaw-7412	369	48	time	time	NOUN
taxlaw-7412	369	49	.	.	PUNCT
taxlaw-7412	370	1	see	see	VERB
taxlaw-7412	370	2	thomas	thomas	PROPN
taxlaw-7412	370	3	rixen	rixen	PROPN
taxlaw-7412	370	4	,	,	PUNCT
taxlaw-7412	370	5	from	from	ADP
taxlaw-7412	370	6	double	double	ADJ
taxlaw-7412	370	7	tax	tax	NOUN
taxlaw-7412	370	8	avoidance	avoidance	NOUN
taxlaw-7412	370	9	to	to	PART
taxlaw-7412	370	10	tax	tax	NOUN
taxlaw-7412	370	11	competition	competition	NOUN
taxlaw-7412	370	12	:	:	PUNCT
taxlaw-7412	370	13	explaining	explain	VERB
taxlaw-7412	370	14	the	the	DET
taxlaw-7412	370	15	institutional	institutional	ADJ
taxlaw-7412	370	16	trajectory	trajectory	NOUN
taxlaw-7412	370	17	of	of	ADP
taxlaw-7412	370	18	international	international	ADJ
taxlaw-7412	370	19	tax	tax	NOUN
taxlaw-7412	370	20	governance	governance	NOUN
taxlaw-7412	370	21	,	,	PUNCT
taxlaw-7412	370	22	18	18	NUM
taxlaw-7412	370	23	rev	rev	X
taxlaw-7412	370	24	.	.	PROPN
taxlaw-7412	370	25	int’l	int’l	NUM
taxlaw-7412	370	26	pol	pol	PROPN
taxlaw-7412	370	27	.	.	PUNCT
taxlaw-7412	371	1	econ	econ	PROPN
taxlaw-7412	371	2	.	.	PUNCT
taxlaw-7412	372	1	197	197	NUM
taxlaw-7412	372	2	,	,	PUNCT
taxlaw-7412	372	3	212	212	NUM
taxlaw-7412	372	4	(	(	PUNCT
taxlaw-7412	372	5	2011	2011	NUM
taxlaw-7412	372	6	)	)	PUNCT
taxlaw-7412	372	7	.	.	PUNCT
taxlaw-7412	373	1	110	110	NUM
taxlaw-7412	373	2	philipp	philipp	PROPN
taxlaw-7412	373	3	genschel	genschel	PROPN
taxlaw-7412	373	4	&	&	CCONJ
taxlaw-7412	373	5	laura	laura	PROPN
taxlaw-7412	373	6	seelkopf	seelkopf	PROPN
taxlaw-7412	373	7	,	,	PUNCT
taxlaw-7412	373	8	winners	winner	NOUN
taxlaw-7412	373	9	and	and	CCONJ
taxlaw-7412	373	10	losers	loser	NOUN
taxlaw-7412	373	11	of	of	ADP
taxlaw-7412	373	12	tax	tax	NOUN
taxlaw-7412	373	13	competition	competition	NOUN
taxlaw-7412	373	14	,	,	PUNCT
taxlaw-7412	373	15	in	in	ADP
taxlaw-7412	373	16	global	global	ADJ
taxlaw-7412	373	17	tax	tax	NOUN
taxlaw-7412	373	18	governance	governance	NOUN
taxlaw-7412	373	19	:	:	PUNCT
taxlaw-7412	373	20	what	what	PRON
taxlaw-7412	373	21	is	be	AUX
taxlaw-7412	373	22	wrong	wrong	ADJ
taxlaw-7412	373	23	with	with	ADP
taxlaw-7412	373	24	it	it	PRON
taxlaw-7412	373	25	and	and	CCONJ
taxlaw-7412	373	26	how	how	SCONJ
taxlaw-7412	373	27	to	to	PART
taxlaw-7412	373	28	fix	fix	VERB
taxlaw-7412	373	29	it	it	PRON
taxlaw-7412	373	30	55	55	NUM
taxlaw-7412	373	31	,	,	PUNCT
taxlaw-7412	373	32	69	69	NUM
taxlaw-7412	373	33	(	(	PUNCT
taxlaw-7412	373	34	peter	peter	PROPN
taxlaw-7412	373	35	dietsch	dietsch	PROPN
taxlaw-7412	373	36	&	&	CCONJ
taxlaw-7412	373	37	thomas	thomas	PROPN
taxlaw-7412	373	38	rixen	rixen	PROPN
taxlaw-7412	373	39	eds	eds	PROPN
taxlaw-7412	373	40	.	.	PROPN
taxlaw-7412	373	41	,	,	PUNCT
taxlaw-7412	373	42	2016	2016	NUM
taxlaw-7412	373	43	)	)	PUNCT
taxlaw-7412	373	44	(	(	PUNCT
taxlaw-7412	373	45	pointing	point	VERB
taxlaw-7412	373	46	out	out	ADP
taxlaw-7412	373	47	that	that	SCONJ
taxlaw-7412	373	48	international	international	ADJ
taxlaw-7412	373	49	organizations	organization	NOUN
taxlaw-7412	373	50	such	such	ADJ
taxlaw-7412	373	51	as	as	ADP
taxlaw-7412	373	52	the	the	DET
taxlaw-7412	373	53	united	united	PROPN
taxlaw-7412	373	54	nations	nations	PROPN
taxlaw-7412	373	55	conference	conference	PROPN
taxlaw-7412	373	56	on	on	ADP
taxlaw-7412	373	57	trade	trade	NOUN
taxlaw-7412	373	58	and	and	CCONJ
taxlaw-7412	373	59	development	development	NOUN
taxlaw-7412	373	60	(	(	PUNCT
taxlaw-7412	373	61	unctad	unctad	NOUN
taxlaw-7412	373	62	)	)	PUNCT
taxlaw-7412	373	63	often	often	ADV
taxlaw-7412	373	64	encourage	encourage	VERB
taxlaw-7412	373	65	small	small	ADJ
taxlaw-7412	373	66	,	,	PUNCT
taxlaw-7412	373	67	resource	resource	NOUN
taxlaw-7412	373	68	-	-	PUNCT
taxlaw-7412	373	69	poor	poor	ADJ
taxlaw-7412	373	70	countries	country	NOUN
taxlaw-7412	373	71	to	to	PART
taxlaw-7412	373	72	embrace	embrace	VERB
taxlaw-7412	373	73	tax	tax	NOUN
taxlaw-7412	373	74	-	-	PUNCT
taxlaw-7412	373	75	haven	haven	NOUN
taxlaw-7412	373	76	strategies	strategy	NOUN
taxlaw-7412	373	77	as	as	ADP
taxlaw-7412	373	78	a	a	DET
taxlaw-7412	373	79	means	mean	NOUN
taxlaw-7412	373	80	for	for	ADP
taxlaw-7412	373	81	accelerating	accelerate	VERB
taxlaw-7412	373	82	development	development	NOUN
taxlaw-7412	373	83	)	)	PUNCT
taxlaw-7412	373	84	.	.	PUNCT
taxlaw-7412	374	1	an	an	DET
taxlaw-7412	374	2	important	important	ADJ
taxlaw-7412	374	3	point	point	NOUN
taxlaw-7412	374	4	to	to	PART
taxlaw-7412	374	5	make	make	VERB
taxlaw-7412	374	6	is	be	AUX
taxlaw-7412	374	7	that	that	SCONJ
taxlaw-7412	374	8	the	the	DET
taxlaw-7412	374	9	current	current	ADJ
taxlaw-7412	374	10	tax	tax	NOUN
taxlaw-7412	374	11	regimes	regime	NOUN
taxlaw-7412	374	12	of	of	ADP
taxlaw-7412	374	13	many	many	ADJ
taxlaw-7412	374	14	tax	tax	NOUN
taxlaw-7412	374	15	havens	haven	NOUN
taxlaw-7412	374	16	is	be	AUX
taxlaw-7412	374	17	not	not	PART
taxlaw-7412	374	18	the	the	DET
taxlaw-7412	374	19	expression	expression	NOUN
taxlaw-7412	374	20	of	of	ADP
taxlaw-7412	374	21	their	their	PRON
taxlaw-7412	374	22	political	political	ADJ
taxlaw-7412	374	23	will	will	NOUN
taxlaw-7412	374	24	as	as	SCONJ
taxlaw-7412	374	25	they	they	PRON
taxlaw-7412	374	26	are	be	AUX
taxlaw-7412	374	27	“	"	PUNCT
taxlaw-7412	374	28	often	often	ADV
taxlaw-7412	374	29	holdovers	holdover	NOUN
taxlaw-7412	374	30	from	from	ADP
taxlaw-7412	374	31	the	the	DET
taxlaw-7412	374	32	colonial	colonial	ADJ
taxlaw-7412	374	33	era	era	NOUN
taxlaw-7412	374	34	.	.	PUNCT
taxlaw-7412	374	35	”	"	PUNCT
taxlaw-7412	375	1	steven	steven	PROPN
taxlaw-7412	375	2	a.	a.	PROPN
taxlaw-7412	375	3	dean	dean	PROPN
taxlaw-7412	375	4	,	,	PUNCT
taxlaw-7412	375	5	philosopher	philosopher	NOUN
taxlaw-7412	375	6	kings	king	NOUN
taxlaw-7412	375	7	and	and	CCONJ
taxlaw-7412	375	8	international	international	ADJ
taxlaw-7412	375	9	tax	tax	NOUN
taxlaw-7412	375	10	:	:	PUNCT
taxlaw-7412	375	11	a	a	DET
taxlaw-7412	375	12	new	new	ADJ
taxlaw-7412	375	13	approach	approach	NOUN
taxlaw-7412	375	14	to	to	ADP
taxlaw-7412	375	15	tax	tax	NOUN
taxlaw-7412	375	16	havens	haven	NOUN
taxlaw-7412	375	17	,	,	PUNCT
taxlaw-7412	375	18	tax	tax	NOUN
taxlaw-7412	375	19	flight	flight	NOUN
taxlaw-7412	375	20	,	,	PUNCT
taxlaw-7412	375	21	and	and	CCONJ
taxlaw-7412	375	22	international	international	ADJ
taxlaw-7412	375	23	tax	tax	NOUN
taxlaw-7412	375	24	cooperation	cooperation	NOUN
taxlaw-7412	375	25	,	,	PUNCT
taxlaw-7412	375	26	58	58	NUM
taxlaw-7412	375	27	hastings	hastings	PROPN
taxlaw-7412	375	28	l.j	l.j	PROPN
taxlaw-7412	375	29	.	.	PROPN
taxlaw-7412	375	30	911	911	NUM
taxlaw-7412	375	31	,	,	PUNCT
taxlaw-7412	375	32	936	936	NUM
taxlaw-7412	375	33	(	(	PUNCT
taxlaw-7412	375	34	2007	2007	NUM
taxlaw-7412	375	35	)	)	PUNCT
taxlaw-7412	375	36	.	.	PUNCT
taxlaw-7412	376	1	111	111	NUM
taxlaw-7412	376	2	see	see	VERB
taxlaw-7412	376	3	allison	allison	PROPN
taxlaw-7412	376	4	christians	christians	PROPN
taxlaw-7412	376	5	,	,	PUNCT
taxlaw-7412	376	6	global	global	ADJ
taxlaw-7412	376	7	trends	trend	NOUN
taxlaw-7412	376	8	and	and	CCONJ
taxlaw-7412	376	9	constraints	constraint	NOUN
taxlaw-7412	376	10	on	on	ADP
taxlaw-7412	376	11	tax	tax	NOUN
taxlaw-7412	376	12	policy	policy	NOUN
taxlaw-7412	376	13	in	in	ADP
taxlaw-7412	376	14	the	the	DET
taxlaw-7412	376	15	least	least	ADJ
taxlaw-7412	376	16	developed	develop	VERB
taxlaw-7412	376	17	countries	country	NOUN
taxlaw-7412	376	18	,	,	PUNCT
taxlaw-7412	376	19	42	42	NUM
taxlaw-7412	376	20	u.b.c	u.b.c	NOUN
taxlaw-7412	376	21	.	.	PUNCT
taxlaw-7412	377	1	l.	l.	PROPN
taxlaw-7412	377	2	rev	rev	PROPN
taxlaw-7412	377	3	.	.	PROPN
taxlaw-7412	377	4	239	239	NUM
taxlaw-7412	377	5	,	,	PUNCT
taxlaw-7412	377	6	265–66	265–66	PROPN
taxlaw-7412	377	7	(	(	PUNCT
taxlaw-7412	377	8	2010	2010	NUM
taxlaw-7412	377	9	)	)	PUNCT
taxlaw-7412	377	10	(	(	PUNCT
taxlaw-7412	377	11	pointing	point	VERB
taxlaw-7412	377	12	to	to	ADP
taxlaw-7412	377	13	the	the	DET
taxlaw-7412	377	14	united	united	PROPN
taxlaw-7412	377	15	states	states	PROPN
taxlaw-7412	377	16	’	'	PUNCT
taxlaw-7412	377	17	international	international	ADJ
taxlaw-7412	377	18	tax	tax	NOUN
taxlaw-7412	377	19	rules	rule	NOUN
taxlaw-7412	377	20	as	as	ADP
taxlaw-7412	377	21	an	an	DET
taxlaw-7412	377	22	example	example	NOUN
taxlaw-7412	377	23	of	of	ADP
taxlaw-7412	377	24	policies	policy	NOUN
taxlaw-7412	377	25	that	that	PRON
taxlaw-7412	377	26	increase	increase	VERB
taxlaw-7412	377	27	the	the	DET
taxlaw-7412	377	28	sensitivity	sensitivity	NOUN
taxlaw-7412	377	29	of	of	ADP
taxlaw-7412	377	30	taxpayers	taxpayer	NOUN
taxlaw-7412	377	31	to	to	ADP
taxlaw-7412	377	32	foreign	foreign	ADJ
taxlaw-7412	377	33	tax	tax	NOUN
taxlaw-7412	377	34	rates	rate	NOUN
taxlaw-7412	377	35	)	)	PUNCT
taxlaw-7412	377	36	;	;	PUNCT
taxlaw-7412	377	37	karen	karen	PROPN
taxlaw-7412	377	38	b.	b.	PROPN
taxlaw-7412	377	39	brown	brown	PROPN
taxlaw-7412	377	40	,	,	PUNCT
taxlaw-7412	377	41	introduction	introduction	NOUN
taxlaw-7412	377	42	,	,	PUNCT
taxlaw-7412	377	43	in	in	ADP
taxlaw-7412	377	44	taxation	taxation	NOUN
taxlaw-7412	377	45	and	and	CCONJ
taxlaw-7412	377	46	development	development	NOUN
taxlaw-7412	377	47	:	:	PUNCT
taxlaw-7412	377	48	a	a	DET
taxlaw-7412	377	49	comparative	comparative	ADJ
taxlaw-7412	377	50	study	study	NOUN
taxlaw-7412	377	51	xv	xv	PROPN
taxlaw-7412	377	52	,	,	PUNCT
taxlaw-7412	377	53	xv	xv	PROPN
taxlaw-7412	377	54	(	(	PUNCT
taxlaw-7412	377	55	karen	karen	PROPN
taxlaw-7412	377	56	b.	b.	PROPN
taxlaw-7412	377	57	brown	brown	PROPN
taxlaw-7412	377	58	ed	ed	PROPN
taxlaw-7412	377	59	.	.	PROPN
taxlaw-7412	377	60	,	,	PUNCT
taxlaw-7412	377	61	2017	2017	NUM
taxlaw-7412	377	62	)	)	PUNCT
taxlaw-7412	377	63	(	(	PUNCT
taxlaw-7412	377	64	“	"	PUNCT
taxlaw-7412	377	65	[	[	X
taxlaw-7412	377	66	p]olicies	p]olicie	NOUN
taxlaw-7412	377	67	instituted	institute	VERB
taxlaw-7412	377	68	by	by	ADP
taxlaw-7412	377	69	the	the	DET
taxlaw-7412	377	70	leaders	leader	NOUN
taxlaw-7412	377	71	of	of	ADP
taxlaw-7412	377	72	the	the	DET
taxlaw-7412	377	73	more	more	ADV
taxlaw-7412	377	74	industrialized	industrialized	ADJ
taxlaw-7412	377	75	,	,	PUNCT
taxlaw-7412	377	76	higher	high	ADJ
taxlaw-7412	377	77	-	-	PUNCT
taxlaw-7412	377	78	income	income	NOUN
taxlaw-7412	377	79	nations	nation	NOUN
taxlaw-7412	377	80	in	in	ADP
taxlaw-7412	377	81	their	their	PRON
taxlaw-7412	377	82	quest	quest	NOUN
taxlaw-7412	377	83	to	to	PART
taxlaw-7412	377	84	produce	produce	VERB
taxlaw-7412	377	85	and	and	CCONJ
taxlaw-7412	377	86	prosper	prosper	VERB
taxlaw-7412	377	87	helped	help	VERB
taxlaw-7412	377	88	to	to	PART
taxlaw-7412	377	89	create	create	VERB
taxlaw-7412	377	90	the	the	DET
taxlaw-7412	377	91	environmental	environmental	ADJ
taxlaw-7412	377	92	degradation	degradation	NOUN
taxlaw-7412	377	93	plaguing	plague	VERB
taxlaw-7412	377	94	everyone	everyone	PRON
taxlaw-7412	377	95	,	,	PUNCT
taxlaw-7412	377	96	particularly	particularly	ADV
taxlaw-7412	377	97	nations	nation	NOUN
taxlaw-7412	377	98	which	which	PRON
taxlaw-7412	377	99	are	be	AUX
taxlaw-7412	377	100	geographically	geographically	ADV
taxlaw-7412	377	101	and	and	CCONJ
taxlaw-7412	377	102	economically	economically	ADV
taxlaw-7412	377	103	vulnerable	vulnerable	ADJ
taxlaw-7412	377	104	.	.	PUNCT
taxlaw-7412	377	105	”	"	PUNCT
taxlaw-7412	377	106	)	)	PUNCT
taxlaw-7412	377	107	.	.	PUNCT
taxlaw-7412	378	1	see	see	VERB
taxlaw-7412	378	2	also	also	ADV
taxlaw-7412	378	3	peter	peter	PROPN
taxlaw-7412	378	4	dietsch	dietsch	PROPN
taxlaw-7412	378	5	,	,	PUNCT
taxlaw-7412	378	6	catching	catch	VERB
taxlaw-7412	378	7	capital	capital	NOUN
taxlaw-7412	378	8	:	:	PUNCT
taxlaw-7412	378	9	the	the	DET
taxlaw-7412	378	10	ethics	ethic	NOUN
taxlaw-7412	378	11	of	of	ADP
taxlaw-7412	378	12	tax	tax	NOUN
taxlaw-7412	378	13	competition	competition	NOUN
taxlaw-7412	378	14	44	44	NUM
taxlaw-7412	378	15	-	-	SYM
taxlaw-7412	378	16	46	46	NUM
taxlaw-7412	378	17	(	(	PUNCT
taxlaw-7412	378	18	2015	2015	NUM
taxlaw-7412	378	19	)	)	PUNCT
taxlaw-7412	378	20	.	.	PUNCT
taxlaw-7412	379	1	some	some	PRON
taxlaw-7412	379	2	have	have	AUX
taxlaw-7412	379	3	noted	note	VERB
taxlaw-7412	379	4	that	that	SCONJ
taxlaw-7412	379	5	given	give	VERB
taxlaw-7412	379	6	the	the	DET
taxlaw-7412	379	7	need	need	NOUN
taxlaw-7412	379	8	for	for	ADP
taxlaw-7412	379	9	tax	tax	NOUN
taxlaw-7412	379	10	revenues	revenue	NOUN
taxlaw-7412	379	11	,	,	PUNCT
taxlaw-7412	379	12	developing	develop	VERB
taxlaw-7412	379	13	countries	country	NOUN
taxlaw-7412	379	14	would	would	AUX
taxlaw-7412	379	15	generally	generally	ADV
taxlaw-7412	379	16	prefer	prefer	VERB
taxlaw-7412	379	17	not	not	PART
taxlaw-7412	379	18	to	to	PART
taxlaw-7412	379	19	engage	engage	VERB
taxlaw-7412	379	20	in	in	ADP
taxlaw-7412	379	21	tax	tax	NOUN
taxlaw-7412	379	22	competition	competition	NOUN
taxlaw-7412	379	23	,	,	PUNCT
taxlaw-7412	379	24	but	but	CCONJ
taxlaw-7412	379	25	they	they	PRON
taxlaw-7412	379	26	are	be	AUX
taxlaw-7412	379	27	compelled	compel	VERB
taxlaw-7412	379	28	to	to	PART
taxlaw-7412	379	29	grant	grant	VERB
taxlaw-7412	379	30	tax	tax	NOUN
taxlaw-7412	379	31	incentives	incentive	NOUN
taxlaw-7412	379	32	in	in	ADP
taxlaw-7412	379	33	response	response	NOUN
taxlaw-7412	379	34	to	to	ADP
taxlaw-7412	379	35	the	the	DET
taxlaw-7412	379	36	existing	exist	VERB
taxlaw-7412	379	37	competitive	competitive	ADJ
taxlaw-7412	379	38	scene	scene	NOUN
taxlaw-7412	379	39	.	.	PUNCT
taxlaw-7412	380	1	see	see	VERB
taxlaw-7412	380	2	,	,	PUNCT
taxlaw-7412	380	3	e.g.	e.g.	ADV
taxlaw-7412	380	4	,	,	PUNCT
taxlaw-7412	380	5	reuven	reuven	VERB
taxlaw-7412	380	6	avi	avi	PROPN
taxlaw-7412	380	7	-	-	PUNCT
taxlaw-7412	380	8	yonah	yonah	ADJ
taxlaw-7412	380	9	,	,	PUNCT
taxlaw-7412	380	10	globalization	globalization	NOUN
taxlaw-7412	380	11	and	and	CCONJ
taxlaw-7412	380	12	tax	tax	NOUN
taxlaw-7412	380	13	competition	competition	NOUN
taxlaw-7412	380	14	:	:	PUNCT
taxlaw-7412	380	15	implications	implication	NOUN
taxlaw-7412	380	16	for	for	ADP
taxlaw-7412	380	17	developing	develop	VERB
taxlaw-7412	380	18	countries	country	NOUN
taxlaw-7412	380	19	,	,	PUNCT
taxlaw-7412	380	20	44	44	NUM
taxlaw-7412	380	21	l.	l.	NOUN
taxlaw-7412	380	22	quadrangle	quadrangle	PROPN
taxlaw-7412	380	23	notes	note	VERB
taxlaw-7412	380	24	60	60	NUM
taxlaw-7412	380	25	,	,	PUNCT
taxlaw-7412	380	26	63	63	NUM
taxlaw-7412	380	27	(	(	PUNCT
taxlaw-7412	380	28	2001	2001	NUM
taxlaw-7412	380	29	)	)	PUNCT
taxlaw-7412	380	30	.	.	PUNCT
taxlaw-7412	381	1	74	74	NUM
taxlaw-7412	381	2	columbia	columbia	PROPN
taxlaw-7412	381	3	journal	journal	PROPN
taxlaw-7412	381	4	of	of	ADP
taxlaw-7412	381	5	tax	tax	NOUN
taxlaw-7412	381	6	law	law	NOUN
taxlaw-7412	381	7	[	[	X
taxlaw-7412	381	8	vol	vol	NOUN
taxlaw-7412	381	9	.	.	PUNCT
taxlaw-7412	381	10	12:58	12:58	NUM
taxlaw-7412	381	11	from	from	ADP
taxlaw-7412	381	12	a	a	DET
taxlaw-7412	381	13	broader	broad	ADJ
taxlaw-7412	381	14	perspective	perspective	NOUN
taxlaw-7412	381	15	,	,	PUNCT
taxlaw-7412	381	16	economic	economic	ADJ
taxlaw-7412	381	17	globalization	globalization	NOUN
taxlaw-7412	381	18	is	be	AUX
taxlaw-7412	381	19	at	at	ADP
taxlaw-7412	381	20	least	least	ADJ
taxlaw-7412	381	21	a	a	DET
taxlaw-7412	381	22	partial	partial	ADJ
taxlaw-7412	381	23	factor	factor	NOUN
taxlaw-7412	381	24	that	that	PRON
taxlaw-7412	381	25	contributes	contribute	VERB
taxlaw-7412	381	26	to	to	ADP
taxlaw-7412	381	27	global	global	ADJ
taxlaw-7412	381	28	poverty.112	poverty.112	PROPN
taxlaw-7412	381	29	this	this	DET
taxlaw-7412	381	30	causal	causal	ADJ
taxlaw-7412	381	31	relationship	relationship	NOUN
taxlaw-7412	381	32	implies	imply	VERB
taxlaw-7412	381	33	that	that	SCONJ
taxlaw-7412	381	34	some	some	DET
taxlaw-7412	381	35	degree	degree	NOUN
taxlaw-7412	381	36	of	of	ADP
taxlaw-7412	381	37	correction	correction	NOUN
taxlaw-7412	381	38	is	be	AUX
taxlaw-7412	381	39	warranted	warrant	VERB
taxlaw-7412	381	40	to	to	PART
taxlaw-7412	381	41	reduce	reduce	VERB
taxlaw-7412	381	42	or	or	CCONJ
taxlaw-7412	381	43	eliminate	eliminate	VERB
taxlaw-7412	381	44	inequalities	inequality	NOUN
taxlaw-7412	381	45	stemming	stem	VERB
taxlaw-7412	381	46	from	from	ADP
taxlaw-7412	381	47	global	global	ADJ
taxlaw-7412	381	48	factors.113	factors.113	PROPN
taxlaw-7412	381	49	while	while	SCONJ
taxlaw-7412	381	50	globalization	globalization	NOUN
taxlaw-7412	381	51	of	of	ADP
taxlaw-7412	381	52	markets	market	NOUN
taxlaw-7412	381	53	has	have	AUX
taxlaw-7412	381	54	allowed	allow	VERB
taxlaw-7412	381	55	rapid	rapid	ADJ
taxlaw-7412	381	56	growth	growth	NOUN
taxlaw-7412	381	57	for	for	ADP
taxlaw-7412	381	58	some	some	DET
taxlaw-7412	381	59	economies	economy	NOUN
taxlaw-7412	381	60	,	,	PUNCT
taxlaw-7412	381	61	it	it	PRON
taxlaw-7412	381	62	has	have	AUX
taxlaw-7412	381	63	left	leave	VERB
taxlaw-7412	381	64	many	many	ADJ
taxlaw-7412	381	65	others	other	NOUN
taxlaw-7412	381	66	lagging	lag	VERB
taxlaw-7412	381	67	behind	behind	ADV
taxlaw-7412	381	68	in	in	ADP
taxlaw-7412	381	69	living	live	VERB
taxlaw-7412	381	70	standards.114	standards.114	NUM
taxlaw-7412	381	71	from	from	ADP
taxlaw-7412	381	72	a	a	DET
taxlaw-7412	381	73	distributive	distributive	ADJ
taxlaw-7412	381	74	justice	justice	NOUN
taxlaw-7412	381	75	standpoint	standpoint	NOUN
taxlaw-7412	381	76	,	,	PUNCT
taxlaw-7412	381	77	the	the	DET
taxlaw-7412	381	78	international	international	ADJ
taxlaw-7412	381	79	tax	tax	NOUN
taxlaw-7412	381	80	regime	regime	NOUN
taxlaw-7412	381	81	increasingly	increasingly	ADV
taxlaw-7412	381	82	constitutes	constitute	VERB
taxlaw-7412	381	83	a	a	DET
taxlaw-7412	381	84	strong	strong	ADJ
taxlaw-7412	381	85	and	and	CCONJ
taxlaw-7412	381	86	largely	largely	ADV
taxlaw-7412	381	87	non	non	ADJ
taxlaw-7412	381	88	-	-	ADJ
taxlaw-7412	381	89	voluntary	voluntary	ADJ
taxlaw-7412	381	90	economic	economic	ADJ
taxlaw-7412	381	91	association	association	NOUN
taxlaw-7412	381	92	between	between	ADP
taxlaw-7412	381	93	countries	country	NOUN
taxlaw-7412	381	94	.	.	PUNCT
taxlaw-7412	382	1	this	this	PRON
taxlaw-7412	382	2	raises	raise	VERB
taxlaw-7412	382	3	special	special	ADJ
taxlaw-7412	382	4	associative	associative	ADJ
taxlaw-7412	382	5	duties	duty	NOUN
taxlaw-7412	382	6	—	—	PUNCT
taxlaw-7412	382	7	duties	duty	NOUN
taxlaw-7412	382	8	owed	owe	VERB
taxlaw-7412	382	9	to	to	ADP
taxlaw-7412	382	10	parties	party	NOUN
taxlaw-7412	382	11	with	with	ADP
taxlaw-7412	382	12	whom	whom	PRON
taxlaw-7412	382	13	one	one	NUM
taxlaw-7412	382	14	stands	stand	VERB
taxlaw-7412	382	15	in	in	ADP
taxlaw-7412	382	16	a	a	DET
taxlaw-7412	382	17	robust	robust	ADJ
taxlaw-7412	382	18	relationship	relationship	NOUN
taxlaw-7412	382	19	or	or	CCONJ
taxlaw-7412	382	20	interaction115	interaction115	PROPN
taxlaw-7412	382	21	—	—	PUNCT
taxlaw-7412	382	22	one	one	NUM
taxlaw-7412	382	23	of	of	ADP
taxlaw-7412	382	24	which	which	PRON
taxlaw-7412	382	25	is	be	AUX
taxlaw-7412	382	26	the	the	DET
taxlaw-7412	382	27	duty	duty	NOUN
taxlaw-7412	382	28	of	of	ADP
taxlaw-7412	382	29	international	international	ADJ
taxlaw-7412	382	30	institutions	institution	NOUN
taxlaw-7412	382	31	not	not	PART
taxlaw-7412	382	32	to	to	PART
taxlaw-7412	382	33	become	become	VERB
taxlaw-7412	382	34	sources	source	NOUN
taxlaw-7412	382	35	of	of	ADP
taxlaw-7412	382	36	privileges	privilege	NOUN
taxlaw-7412	382	37	to	to	PART
taxlaw-7412	382	38	wealthier	wealthy	ADJ
taxlaw-7412	382	39	,	,	PUNCT
taxlaw-7412	382	40	more	more	ADV
taxlaw-7412	382	41	powerful	powerful	ADJ
taxlaw-7412	382	42	participants.116	participants.116	NOUN
taxlaw-7412	382	43	more	more	ADV
taxlaw-7412	382	44	broadly	broadly	ADV
taxlaw-7412	382	45	,	,	PUNCT
taxlaw-7412	382	46	the	the	DET
taxlaw-7412	382	47	current	current	ADJ
taxlaw-7412	382	48	level	level	NOUN
taxlaw-7412	382	49	of	of	ADP
taxlaw-7412	382	50	economic	economic	ADJ
taxlaw-7412	382	51	integration	integration	NOUN
taxlaw-7412	382	52	of	of	ADP
taxlaw-7412	382	53	nations	nation	NOUN
taxlaw-7412	382	54	has	have	AUX
taxlaw-7412	382	55	made	make	VERB
taxlaw-7412	382	56	the	the	DET
taxlaw-7412	382	57	global	global	ADJ
taxlaw-7412	382	58	economy	economy	NOUN
taxlaw-7412	382	59	a	a	DET
taxlaw-7412	382	60	substantial	substantial	ADJ
taxlaw-7412	382	61	presence	presence	NOUN
taxlaw-7412	382	62	in	in	ADP
taxlaw-7412	382	63	the	the	DET
taxlaw-7412	382	64	lives	life	NOUN
taxlaw-7412	382	65	of	of	ADP
taxlaw-7412	382	66	all	all	DET
taxlaw-7412	382	67	states	state	NOUN
taxlaw-7412	382	68	,	,	PUNCT
taxlaw-7412	382	69	and	and	CCONJ
taxlaw-7412	382	70	economic	economic	ADJ
taxlaw-7412	382	71	regulation	regulation	NOUN
taxlaw-7412	382	72	and	and	CCONJ
taxlaw-7412	382	73	policy	policy	NOUN
taxlaw-7412	382	74	decisions	decision	NOUN
taxlaw-7412	382	75	today	today	NOUN
taxlaw-7412	382	76	take	take	VERB
taxlaw-7412	382	77	place	place	NOUN
taxlaw-7412	382	78	in	in	ADP
taxlaw-7412	382	79	a	a	DET
taxlaw-7412	382	80	global	global	ADJ
taxlaw-7412	382	81	setting	setting	NOUN
taxlaw-7412	382	82	that	that	PRON
taxlaw-7412	382	83	is	be	AUX
taxlaw-7412	382	84	inescapably	inescapably	ADV
taxlaw-7412	382	85	interdependent	interdependent	ADJ
taxlaw-7412	382	86	.	.	PUNCT
taxlaw-7412	383	1	the	the	DET
taxlaw-7412	383	2	fact	fact	NOUN
taxlaw-7412	383	3	that	that	SCONJ
taxlaw-7412	383	4	rules	rule	NOUN
taxlaw-7412	383	5	made	make	VERB
taxlaw-7412	383	6	by	by	ADP
taxlaw-7412	383	7	a	a	DET
taxlaw-7412	383	8	state	state	NOUN
taxlaw-7412	383	9	(	(	PUNCT
taxlaw-7412	383	10	or	or	CCONJ
taxlaw-7412	383	11	by	by	ADP
taxlaw-7412	383	12	supranational	supranational	ADJ
taxlaw-7412	383	13	rule	rule	NOUN
taxlaw-7412	383	14	-	-	PUNCT
taxlaw-7412	383	15	making	make	VERB
taxlaw-7412	383	16	bodies	body	NOUN
taxlaw-7412	383	17	)	)	PUNCT
taxlaw-7412	383	18	are	be	AUX
taxlaw-7412	383	19	consequential	consequential	ADJ
taxlaw-7412	383	20	to	to	ADP
taxlaw-7412	383	21	other	other	ADJ
taxlaw-7412	383	22	states	state	NOUN
taxlaw-7412	383	23	raises	raise	VERB
taxlaw-7412	383	24	the	the	DET
taxlaw-7412	383	25	need	need	NOUN
taxlaw-7412	383	26	for	for	ADP
taxlaw-7412	383	27	some	some	DET
taxlaw-7412	383	28	degree	degree	NOUN
taxlaw-7412	383	29	of	of	ADP
taxlaw-7412	383	30	coordination	coordination	NOUN
taxlaw-7412	383	31	and	and	CCONJ
taxlaw-7412	383	32	equity	equity	NOUN
taxlaw-7412	383	33	beyond	beyond	ADP
taxlaw-7412	383	34	the	the	DET
taxlaw-7412	383	35	national	national	ADJ
taxlaw-7412	383	36	level.117	level.117	NOUN
taxlaw-7412	383	37	iv	iv	NOUN
taxlaw-7412	383	38	.	.	PUNCT
taxlaw-7412	384	1	allocating	allocate	VERB
taxlaw-7412	384	2	rights	right	NOUN
taxlaw-7412	384	3	according	accord	VERB
taxlaw-7412	384	4	to	to	ADP
taxlaw-7412	384	5	inter	inter	ADJ
taxlaw-7412	384	6	-	-	NOUN
taxlaw-7412	384	7	nation	nation	ADJ
taxlaw-7412	384	8	equity	equity	NOUN
taxlaw-7412	384	9	a.	a.	NOUN
taxlaw-7412	384	10	reconciling	reconciling	NOUN
taxlaw-7412	384	11	entitlement	entitlement	NOUN
taxlaw-7412	384	12	and	and	CCONJ
taxlaw-7412	384	13	differentiation	differentiation	NOUN
taxlaw-7412	384	14	part	part	NOUN
taxlaw-7412	384	15	iii	iii	NUM
taxlaw-7412	384	16	introduced	introduce	VERB
taxlaw-7412	384	17	the	the	DET
taxlaw-7412	384	18	dual	dual	ADJ
taxlaw-7412	384	19	conception	conception	NOUN
taxlaw-7412	384	20	of	of	ADP
taxlaw-7412	384	21	inter	inter	ADJ
taxlaw-7412	384	22	-	-	ADJ
taxlaw-7412	384	23	nation	nation	ADJ
taxlaw-7412	384	24	equity	equity	NOUN
taxlaw-7412	384	25	by	by	ADP
taxlaw-7412	384	26	showing	show	VERB
taxlaw-7412	384	27	that	that	SCONJ
taxlaw-7412	384	28	,	,	PUNCT
taxlaw-7412	384	29	from	from	ADP
taxlaw-7412	384	30	a	a	DET
taxlaw-7412	384	31	normative	normative	ADJ
taxlaw-7412	384	32	perspective	perspective	NOUN
taxlaw-7412	384	33	,	,	PUNCT
taxlaw-7412	384	34	it	it	PRON
taxlaw-7412	384	35	builds	build	VERB
taxlaw-7412	384	36	on	on	ADP
taxlaw-7412	384	37	an	an	DET
taxlaw-7412	384	38	internationalist	internationalist	ADJ
taxlaw-7412	384	39	view	view	NOUN
taxlaw-7412	384	40	of	of	ADP
taxlaw-7412	384	41	global	global	ADJ
taxlaw-7412	384	42	justice	justice	NOUN
taxlaw-7412	384	43	and	and	CCONJ
taxlaw-7412	384	44	,	,	PUNCT
taxlaw-7412	384	45	from	from	ADP
taxlaw-7412	384	46	a	a	DET
taxlaw-7412	384	47	legal	legal	ADJ
taxlaw-7412	384	48	perspective	perspective	NOUN
taxlaw-7412	384	49	,	,	PUNCT
taxlaw-7412	384	50	it	it	PRON
taxlaw-7412	384	51	can	can	AUX
taxlaw-7412	384	52	operate	operate	VERB
taxlaw-7412	384	53	through	through	ADP
taxlaw-7412	384	54	the	the	DET
taxlaw-7412	384	55	mechanism	mechanism	NOUN
taxlaw-7412	384	56	of	of	ADP
taxlaw-7412	384	57	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	384	58	differentiation	differentiation	NOUN
taxlaw-7412	384	59	.	.	PUNCT
taxlaw-7412	385	1	once	once	ADV
taxlaw-7412	385	2	the	the	DET
taxlaw-7412	385	3	dual	dual	ADJ
taxlaw-7412	385	4	conception	conception	NOUN
taxlaw-7412	385	5	of	of	ADP
taxlaw-7412	385	6	inter	inter	ADJ
taxlaw-7412	385	7	-	-	ADJ
taxlaw-7412	385	8	nation	nation	ADJ
taxlaw-7412	385	9	equity	equity	NOUN
taxlaw-7412	385	10	is	be	AUX
taxlaw-7412	385	11	established	establish	VERB
taxlaw-7412	385	12	as	as	ADP
taxlaw-7412	385	13	a	a	DET
taxlaw-7412	385	14	normative	normative	ADJ
taxlaw-7412	385	15	guide	guide	NOUN
taxlaw-7412	385	16	for	for	ADP
taxlaw-7412	385	17	allocating	allocate	VERB
taxlaw-7412	385	18	taxing	tax	VERB
taxlaw-7412	385	19	rights	right	NOUN
taxlaw-7412	385	20	,	,	PUNCT
taxlaw-7412	385	21	the	the	DET
taxlaw-7412	385	22	question	question	NOUN
taxlaw-7412	385	23	that	that	PRON
taxlaw-7412	385	24	follows	follow	VERB
taxlaw-7412	385	25	is	be	AUX
taxlaw-7412	385	26	how	how	SCONJ
taxlaw-7412	385	27	to	to	PART
taxlaw-7412	385	28	reconcile	reconcile	VERB
taxlaw-7412	385	29	inter	inter	ADJ
taxlaw-7412	385	30	-	-	ADJ
taxlaw-7412	385	31	nation	nation	ADJ
taxlaw-7412	385	32	equity	equity	NOUN
taxlaw-7412	385	33	’s	’s	PART
taxlaw-7412	385	34	two	two	NUM
taxlaw-7412	385	35	normative	normative	ADJ
taxlaw-7412	385	36	components	component	NOUN
taxlaw-7412	385	37	.	.	PUNCT
taxlaw-7412	386	1	when	when	SCONJ
taxlaw-7412	386	2	should	should	AUX
taxlaw-7412	386	3	the	the	DET
taxlaw-7412	386	4	allocation	allocation	NOUN
taxlaw-7412	386	5	of	of	ADP
taxlaw-7412	386	6	taxing	tax	VERB
taxlaw-7412	386	7	rights	right	NOUN
taxlaw-7412	386	8	be	be	AUX
taxlaw-7412	386	9	guided	guide	VERB
taxlaw-7412	386	10	by	by	ADP
taxlaw-7412	386	11	an	an	DET
taxlaw-7412	386	12	entitlement	entitlement	NOUN
taxlaw-7412	386	13	approach	approach	NOUN
taxlaw-7412	386	14	,	,	PUNCT
taxlaw-7412	386	15	thus	thus	ADV
taxlaw-7412	386	16	preserving	preserve	VERB
taxlaw-7412	386	17	allocation	allocation	NOUN
taxlaw-7412	386	18	on	on	ADP
taxlaw-7412	386	19	the	the	DET
taxlaw-7412	386	20	basis	basis	NOUN
taxlaw-7412	386	21	of	of	ADP
taxlaw-7412	386	22	sovereignty	sovereignty	NOUN
taxlaw-7412	386	23	and	and	CCONJ
taxlaw-7412	386	24	economic	economic	ADJ
taxlaw-7412	386	25	allegiance	allegiance	NOUN
taxlaw-7412	386	26	,	,	PUNCT
taxlaw-7412	386	27	and	and	CCONJ
taxlaw-7412	386	28	when	when	SCONJ
taxlaw-7412	386	29	should	should	AUX
taxlaw-7412	386	30	it	it	PRON
taxlaw-7412	386	31	give	give	VERB
taxlaw-7412	386	32	way	way	NOUN
taxlaw-7412	386	33	to	to	ADP
taxlaw-7412	386	34	a	a	DET
taxlaw-7412	386	35	differential	differential	ADJ
taxlaw-7412	386	36	approach	approach	NOUN
taxlaw-7412	386	37	,	,	PUNCT
taxlaw-7412	386	38	thereby	thereby	ADV
taxlaw-7412	386	39	tackling	tackle	VERB
taxlaw-7412	386	40	global	global	ADJ
taxlaw-7412	386	41	inequality	inequality	NOUN
taxlaw-7412	386	42	)	)	PUNCT
taxlaw-7412	386	43	?	?	PUNCT
taxlaw-7412	387	1	112	112	NUM
taxlaw-7412	387	2	this	this	DET
taxlaw-7412	387	3	view	view	NOUN
taxlaw-7412	387	4	is	be	AUX
taxlaw-7412	387	5	sometimes	sometimes	ADV
taxlaw-7412	387	6	called	call	VERB
taxlaw-7412	387	7	“	"	PUNCT
taxlaw-7412	387	8	explanatory	explanatory	ADJ
taxlaw-7412	387	9	pluralism	pluralism	NOUN
taxlaw-7412	387	10	”	"	PUNCT
taxlaw-7412	387	11	and	and	CCONJ
taxlaw-7412	387	12	rejects	reject	VERB
taxlaw-7412	387	13	that	that	SCONJ
taxlaw-7412	387	14	global	global	ADJ
taxlaw-7412	387	15	poverty	poverty	NOUN
taxlaw-7412	387	16	can	can	AUX
taxlaw-7412	387	17	be	be	AUX
taxlaw-7412	387	18	wholly	wholly	ADV
taxlaw-7412	387	19	explained	explain	VERB
taxlaw-7412	387	20	as	as	ADP
taxlaw-7412	387	21	either	either	CCONJ
taxlaw-7412	387	22	a	a	DET
taxlaw-7412	387	23	product	product	NOUN
taxlaw-7412	387	24	of	of	ADP
taxlaw-7412	387	25	domestic	domestic	ADJ
taxlaw-7412	387	26	factors	factor	NOUN
taxlaw-7412	387	27	(	(	PUNCT
taxlaw-7412	387	28	explanatory	explanatory	ADJ
taxlaw-7412	387	29	nationalism	nationalism	NOUN
taxlaw-7412	387	30	)	)	PUNCT
taxlaw-7412	387	31	or	or	CCONJ
taxlaw-7412	387	32	a	a	DET
taxlaw-7412	387	33	result	result	NOUN
taxlaw-7412	387	34	of	of	ADP
taxlaw-7412	387	35	global	global	ADJ
taxlaw-7412	387	36	factors	factor	NOUN
taxlaw-7412	387	37	(	(	PUNCT
taxlaw-7412	387	38	explanatory	explanatory	ADJ
taxlaw-7412	387	39	globalism	globalism	NOUN
taxlaw-7412	387	40	)	)	PUNCT
taxlaw-7412	387	41	.	.	PUNCT
taxlaw-7412	388	1	see	see	VERB
taxlaw-7412	388	2	chris	chris	PROPN
taxlaw-7412	388	3	armstrong	armstrong	PROPN
taxlaw-7412	388	4	,	,	PUNCT
taxlaw-7412	388	5	defending	defend	VERB
taxlaw-7412	388	6	the	the	DET
taxlaw-7412	388	7	duty	duty	NOUN
taxlaw-7412	388	8	of	of	ADP
taxlaw-7412	388	9	assistance	assistance	NOUN
taxlaw-7412	388	10	?	?	PUNCT
taxlaw-7412	388	11	,	,	PUNCT
taxlaw-7412	388	12	35	35	NUM
taxlaw-7412	388	13	soc	soc	NOUN
taxlaw-7412	388	14	.	.	PUNCT
taxlaw-7412	389	1	theory	theory	NOUN
taxlaw-7412	389	2	&	&	CCONJ
taxlaw-7412	389	3	prac	prac	PROPN
taxlaw-7412	389	4	.	.	PROPN
taxlaw-7412	390	1	461	461	NUM
taxlaw-7412	390	2	,	,	PUNCT
taxlaw-7412	390	3	468–69	468–69	X
taxlaw-7412	390	4	(	(	PUNCT
taxlaw-7412	390	5	2009	2009	NUM
taxlaw-7412	390	6	)	)	PUNCT
taxlaw-7412	390	7	.	.	PUNCT
taxlaw-7412	391	1	113	113	NUM
taxlaw-7412	391	2	building	building	NOUN
taxlaw-7412	391	3	on	on	ADP
taxlaw-7412	391	4	luck	luck	NOUN
taxlaw-7412	391	5	egalitarianism	egalitarianism	NOUN
taxlaw-7412	391	6	,	,	PUNCT
taxlaw-7412	391	7	cappelen	cappelen	ADJ
taxlaw-7412	391	8	argues	argue	VERB
taxlaw-7412	391	9	for	for	ADP
taxlaw-7412	391	10	what	what	PRON
taxlaw-7412	391	11	he	he	PRON
taxlaw-7412	391	12	calls	call	VERB
taxlaw-7412	391	13	a	a	DET
taxlaw-7412	391	14	principle	principle	NOUN
taxlaw-7412	391	15	of	of	ADP
taxlaw-7412	391	16	equalization	equalization	NOUN
taxlaw-7412	391	17	at	at	ADP
taxlaw-7412	391	18	the	the	DET
taxlaw-7412	391	19	international	international	ADJ
taxlaw-7412	391	20	level	level	NOUN
taxlaw-7412	391	21	,	,	PUNCT
taxlaw-7412	391	22	according	accord	VERB
taxlaw-7412	391	23	to	to	ADP
taxlaw-7412	391	24	which	which	PRON
taxlaw-7412	391	25	the	the	DET
taxlaw-7412	391	26	opportunities	opportunity	NOUN
taxlaw-7412	391	27	different	different	ADJ
taxlaw-7412	391	28	countries	country	NOUN
taxlaw-7412	391	29	have	have	AUX
taxlaw-7412	391	30	to	to	PART
taxlaw-7412	391	31	pursue	pursue	VERB
taxlaw-7412	391	32	their	their	PRON
taxlaw-7412	391	33	goals	goal	NOUN
taxlaw-7412	391	34	be	be	AUX
taxlaw-7412	391	35	equalized	equalize	VERB
taxlaw-7412	391	36	,	,	PUNCT
taxlaw-7412	391	37	so	so	SCONJ
taxlaw-7412	391	38	that	that	SCONJ
taxlaw-7412	391	39	differences	difference	NOUN
taxlaw-7412	391	40	stemming	stem	VERB
taxlaw-7412	391	41	from	from	ADP
taxlaw-7412	391	42	global	global	ADJ
taxlaw-7412	391	43	factors	factor	NOUN
taxlaw-7412	391	44	be	be	AUX
taxlaw-7412	391	45	eliminated	eliminate	VERB
taxlaw-7412	391	46	.	.	PUNCT
taxlaw-7412	392	1	see	see	VERB
taxlaw-7412	392	2	alexander	alexander	PROPN
taxlaw-7412	392	3	cappelen	cappelen	PROPN
taxlaw-7412	392	4	,	,	PUNCT
taxlaw-7412	392	5	responsibility	responsibility	NOUN
taxlaw-7412	392	6	and	and	CCONJ
taxlaw-7412	392	7	international	international	ADJ
taxlaw-7412	392	8	distributive	distributive	ADJ
taxlaw-7412	392	9	justice	justice	NOUN
taxlaw-7412	392	10	,	,	PUNCT
taxlaw-7412	392	11	in	in	ADP
taxlaw-7412	392	12	real	real	ADJ
taxlaw-7412	392	13	world	world	NOUN
taxlaw-7412	392	14	justice	justice	NOUN
taxlaw-7412	392	15	:	:	PUNCT
taxlaw-7412	392	16	grounds	ground	NOUN
taxlaw-7412	392	17	,	,	PUNCT
taxlaw-7412	392	18	principles	principle	NOUN
taxlaw-7412	392	19	,	,	PUNCT
taxlaw-7412	392	20	human	human	ADJ
taxlaw-7412	392	21	rights	right	NOUN
taxlaw-7412	392	22	,	,	PUNCT
taxlaw-7412	392	23	and	and	CCONJ
taxlaw-7412	392	24	social	social	ADJ
taxlaw-7412	392	25	institutions	institution	NOUN
taxlaw-7412	392	26	215	215	NUM
taxlaw-7412	392	27	(	(	PUNCT
taxlaw-7412	392	28	andreas	andreas	PROPN
taxlaw-7412	392	29	follesdal	follesdal	PROPN
taxlaw-7412	392	30	&	&	CCONJ
taxlaw-7412	392	31	thomas	thomas	PROPN
taxlaw-7412	392	32	pogge	pogge	PROPN
taxlaw-7412	392	33	eds	eds	PROPN
taxlaw-7412	392	34	.	.	PROPN
taxlaw-7412	392	35	,	,	PUNCT
taxlaw-7412	392	36	2005	2005	NUM
taxlaw-7412	392	37	)	)	PUNCT
taxlaw-7412	392	38	.	.	PUNCT
taxlaw-7412	393	1	see	see	AUX
taxlaw-7412	393	2	also	also	ADV
taxlaw-7412	393	3	mandle	mandle	VERB
taxlaw-7412	393	4	,	,	PUNCT
taxlaw-7412	393	5	supra	supra	PROPN
taxlaw-7412	393	6	note	note	PROPN
taxlaw-7412	393	7	87	87	NUM
taxlaw-7412	393	8	,	,	PUNCT
taxlaw-7412	393	9	at	at	ADP
taxlaw-7412	393	10	102	102	NUM
taxlaw-7412	393	11	(	(	PUNCT
taxlaw-7412	393	12	arguing	argue	VERB
taxlaw-7412	393	13	that	that	SCONJ
taxlaw-7412	393	14	this	this	DET
taxlaw-7412	393	15	duty	duty	NOUN
taxlaw-7412	393	16	of	of	ADP
taxlaw-7412	393	17	justice	justice	NOUN
taxlaw-7412	393	18	is	be	AUX
taxlaw-7412	393	19	stronger	strong	ADJ
taxlaw-7412	393	20	among	among	ADP
taxlaw-7412	393	21	wealthy	wealthy	ADJ
taxlaw-7412	393	22	states	state	NOUN
taxlaw-7412	393	23	and	and	CCONJ
taxlaw-7412	393	24	those	those	PRON
taxlaw-7412	393	25	that	that	PRON
taxlaw-7412	393	26	played	play	VERB
taxlaw-7412	393	27	a	a	DET
taxlaw-7412	393	28	historical	historical	ADJ
taxlaw-7412	393	29	role	role	NOUN
taxlaw-7412	393	30	in	in	ADP
taxlaw-7412	393	31	making	make	VERB
taxlaw-7412	393	32	the	the	DET
taxlaw-7412	393	33	social	social	ADJ
taxlaw-7412	393	34	order	order	NOUN
taxlaw-7412	393	35	unjust	unjust	ADJ
taxlaw-7412	393	36	such	such	ADJ
taxlaw-7412	393	37	as	as	ADP
taxlaw-7412	393	38	through	through	ADP
taxlaw-7412	393	39	colonialism	colonialism	NOUN
taxlaw-7412	393	40	)	)	PUNCT
taxlaw-7412	393	41	.	.	PUNCT
taxlaw-7412	394	1	114	114	NUM
taxlaw-7412	394	2	ilan	ilan	PROPN
taxlaw-7412	394	3	benshalom	benshalom	PROPN
taxlaw-7412	394	4	,	,	PUNCT
taxlaw-7412	394	5	how	how	SCONJ
taxlaw-7412	394	6	to	to	PART
taxlaw-7412	394	7	redistribute	redistribute	VERB
taxlaw-7412	394	8	:	:	PUNCT
taxlaw-7412	394	9	a	a	DET
taxlaw-7412	394	10	critical	critical	ADJ
taxlaw-7412	394	11	examination	examination	NOUN
taxlaw-7412	394	12	of	of	ADP
taxlaw-7412	394	13	mechanisms	mechanism	NOUN
taxlaw-7412	394	14	to	to	PART
taxlaw-7412	394	15	promote	promote	VERB
taxlaw-7412	394	16	global	global	ADJ
taxlaw-7412	394	17	wealth	wealth	NOUN
taxlaw-7412	394	18	redistribution	redistribution	NOUN
taxlaw-7412	394	19	,	,	PUNCT
taxlaw-7412	394	20	64	64	NUM
taxlaw-7412	394	21	u.	u.	PROPN
taxlaw-7412	394	22	toronto	toronto	PROPN
taxlaw-7412	394	23	l.j	l.j	PROPN
taxlaw-7412	394	24	.	.	PROPN
taxlaw-7412	394	25	317	317	NUM
taxlaw-7412	394	26	,	,	PUNCT
taxlaw-7412	394	27	322	322	NUM
taxlaw-7412	394	28	(	(	PUNCT
taxlaw-7412	394	29	2014	2014	NUM
taxlaw-7412	394	30	)	)	PUNCT
taxlaw-7412	394	31	.	.	PUNCT
taxlaw-7412	395	1	see	see	VERB
taxlaw-7412	395	2	generally	generally	ADV
taxlaw-7412	395	3	joseph	joseph	PROPN
taxlaw-7412	395	4	e.	e.	PROPN
taxlaw-7412	395	5	stiglitz	stiglitz	PROPN
taxlaw-7412	395	6	,	,	PUNCT
taxlaw-7412	395	7	making	make	VERB
taxlaw-7412	395	8	globalization	globalization	NOUN
taxlaw-7412	395	9	work	work	VERB
taxlaw-7412	395	10	100	100	NUM
taxlaw-7412	395	11	(	(	PUNCT
taxlaw-7412	395	12	2006	2006	NUM
taxlaw-7412	395	13	)	)	PUNCT
taxlaw-7412	395	14	.	.	PUNCT
taxlaw-7412	396	1	115	115	NUM
taxlaw-7412	397	1	these	these	DET
taxlaw-7412	397	2	duties	duty	NOUN
taxlaw-7412	397	3	are	be	AUX
taxlaw-7412	397	4	sometimes	sometimes	ADV
taxlaw-7412	397	5	called	call	VERB
taxlaw-7412	397	6	relational	relational	ADJ
taxlaw-7412	397	7	duties	duty	NOUN
taxlaw-7412	397	8	.	.	PUNCT
taxlaw-7412	398	1	see	see	VERB
taxlaw-7412	398	2	andrea	andrea	PROPN
taxlaw-7412	398	3	sangiovanni	sangiovanni	PROPN
taxlaw-7412	398	4	,	,	PUNCT
taxlaw-7412	398	5	on	on	ADP
taxlaw-7412	398	6	the	the	DET
taxlaw-7412	398	7	relation	relation	NOUN
taxlaw-7412	398	8	between	between	ADP
taxlaw-7412	398	9	moral	moral	ADJ
taxlaw-7412	398	10	and	and	CCONJ
taxlaw-7412	398	11	distributive	distributive	ADJ
taxlaw-7412	398	12	equality	equality	NOUN
taxlaw-7412	398	13	,	,	PUNCT
taxlaw-7412	398	14	in	in	ADP
taxlaw-7412	398	15	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	398	16	versus	versus	ADP
taxlaw-7412	398	17	non	non	NOUN
taxlaw-7412	398	18	-	-	NOUN
taxlaw-7412	398	19	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	398	20	:	:	PUNCT
taxlaw-7412	398	21	critiques	critique	NOUN
taxlaw-7412	398	22	,	,	PUNCT
taxlaw-7412	398	23	defenses	defense	NOUN
taxlaw-7412	398	24	,	,	PUNCT
taxlaw-7412	398	25	reconceptualizations	reconceptualization	NOUN
taxlaw-7412	398	26	55	55	NUM
taxlaw-7412	398	27	(	(	PUNCT
taxlaw-7412	398	28	gillian	gillian	PROPN
taxlaw-7412	398	29	brock	brock	PROPN
taxlaw-7412	398	30	ed	ed	PROPN
taxlaw-7412	398	31	.	.	PROPN
taxlaw-7412	398	32	,	,	PUNCT
taxlaw-7412	398	33	2013	2013	NUM
taxlaw-7412	398	34	)	)	PUNCT
taxlaw-7412	398	35	.	.	PUNCT
taxlaw-7412	399	1	116	116	NUM
taxlaw-7412	400	1	darrel	darrel	PROPN
taxlaw-7412	400	2	moellendorf	moellendorf	PROPN
taxlaw-7412	400	3	,	,	PUNCT
taxlaw-7412	400	4	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	400	5	and	and	CCONJ
taxlaw-7412	400	6	compatriot	compatriot	NOUN
taxlaw-7412	400	7	duties	duty	NOUN
taxlaw-7412	400	8	,	,	PUNCT
taxlaw-7412	400	9	94	94	NUM
taxlaw-7412	400	10	monist	monist	NOUN
taxlaw-7412	400	11	535	535	NUM
taxlaw-7412	400	12	(	(	PUNCT
taxlaw-7412	400	13	2011	2011	NUM
taxlaw-7412	400	14	)	)	PUNCT
taxlaw-7412	400	15	.	.	PUNCT
taxlaw-7412	401	1	see	see	VERB
taxlaw-7412	401	2	also	also	ADV
taxlaw-7412	401	3	darrel	darrel	PROPN
taxlaw-7412	401	4	moellendorf	moellendorf	PROPN
taxlaw-7412	401	5	,	,	PUNCT
taxlaw-7412	401	6	human	human	ADJ
taxlaw-7412	401	7	dignity	dignity	NOUN
taxlaw-7412	401	8	,	,	PUNCT
taxlaw-7412	401	9	associative	associative	ADJ
taxlaw-7412	401	10	duties	duty	NOUN
taxlaw-7412	401	11	,	,	PUNCT
taxlaw-7412	401	12	and	and	CCONJ
taxlaw-7412	401	13	egalitarian	egalitarian	PROPN
taxlaw-7412	401	14	global	global	PROPN
taxlaw-7412	401	15	justice	justice	PROPN
taxlaw-7412	401	16	,	,	PUNCT
taxlaw-7412	401	17	in	in	ADP
taxlaw-7412	401	18	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	401	19	versus	versus	ADP
taxlaw-7412	401	20	non	non	NOUN
taxlaw-7412	401	21	-	-	NOUN
taxlaw-7412	401	22	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-7412	401	23	:	:	PUNCT
taxlaw-7412	401	24	critiques	critique	NOUN
taxlaw-7412	401	25	,	,	PUNCT
taxlaw-7412	401	26	defenses	defense	NOUN
taxlaw-7412	401	27	,	,	PUNCT
taxlaw-7412	401	28	reconceptualizations	reconceptualization	NOUN
taxlaw-7412	401	29	222	222	NUM
taxlaw-7412	401	30	(	(	PUNCT
taxlaw-7412	401	31	gillian	gillian	PROPN
taxlaw-7412	401	32	brock	brock	PROPN
taxlaw-7412	401	33	ed	ed	PROPN
taxlaw-7412	401	34	.	.	PROPN
taxlaw-7412	401	35	,	,	PUNCT
taxlaw-7412	401	36	2013	2013	NUM
taxlaw-7412	401	37	)	)	PUNCT
taxlaw-7412	401	38	.	.	PUNCT
taxlaw-7412	402	1	117	117	NUM
taxlaw-7412	402	2	joshua	joshua	PROPN
taxlaw-7412	402	3	cohen	cohen	PROPN
taxlaw-7412	402	4	&	&	CCONJ
taxlaw-7412	402	5	charles	charles	PROPN
taxlaw-7412	402	6	sabel	sabel	PROPN
taxlaw-7412	402	7	,	,	PUNCT
taxlaw-7412	402	8	extra	extra	ADJ
taxlaw-7412	402	9	rempublicam	rempublicam	PROPN
taxlaw-7412	402	10	nulla	nulla	PROPN
taxlaw-7412	402	11	justitia	justitia	PROPN
taxlaw-7412	402	12	?	?	PUNCT
taxlaw-7412	402	13	,	,	PUNCT
taxlaw-7412	402	14	34	34	NUM
taxlaw-7412	402	15	phil	phil	NOUN
taxlaw-7412	402	16	.	.	PUNCT
taxlaw-7412	403	1	&	&	CCONJ
taxlaw-7412	403	2	pub	pub	PROPN
taxlaw-7412	403	3	.	.	PUNCT
taxlaw-7412	404	1	aff	aff	PROPN
taxlaw-7412	404	2	.	.	PROPN
taxlaw-7412	405	1	147	147	NUM
taxlaw-7412	405	2	,	,	PUNCT
taxlaw-7412	405	3	165	165	NUM
taxlaw-7412	405	4	(	(	PUNCT
taxlaw-7412	405	5	2006	2006	NUM
taxlaw-7412	405	6	)	)	PUNCT
taxlaw-7412	405	7	.	.	PUNCT
taxlaw-7412	406	1	2020	2020	NUM
taxlaw-7412	406	2	]	]	PUNCT
taxlaw-7412	406	3	inter	inter	ADJ
taxlaw-7412	406	4	-	-	ADJ
taxlaw-7412	406	5	nation	nation	ADJ
taxlaw-7412	406	6	equity	equity	NOUN
taxlaw-7412	406	7	revisited	revisit	VERB
taxlaw-7412	406	8	75	75	NUM
taxlaw-7412	406	9	a	a	DET
taxlaw-7412	406	10	solution	solution	NOUN
taxlaw-7412	406	11	to	to	PART
taxlaw-7412	406	12	reconcile	reconcile	VERB
taxlaw-7412	406	13	entitlement	entitlement	NOUN
taxlaw-7412	406	14	and	and	CCONJ
taxlaw-7412	406	15	differentiation	differentiation	NOUN
taxlaw-7412	406	16	might	might	AUX
taxlaw-7412	406	17	arise	arise	VERB
taxlaw-7412	406	18	from	from	ADP
taxlaw-7412	406	19	the	the	DET
taxlaw-7412	406	20	limitations	limitation	NOUN
taxlaw-7412	406	21	of	of	ADP
taxlaw-7412	406	22	an	an	DET
taxlaw-7412	406	23	entitlement	entitlement	NOUN
taxlaw-7412	406	24	approach	approach	NOUN
taxlaw-7412	406	25	as	as	ADP
taxlaw-7412	406	26	a	a	DET
taxlaw-7412	406	27	sole	sole	ADJ
taxlaw-7412	406	28	normative	normative	ADJ
taxlaw-7412	406	29	guide	guide	NOUN
taxlaw-7412	406	30	to	to	ADP
taxlaw-7412	406	31	the	the	DET
taxlaw-7412	406	32	allocation	allocation	NOUN
taxlaw-7412	406	33	of	of	ADP
taxlaw-7412	406	34	taxing	tax	VERB
taxlaw-7412	406	35	rights	right	NOUN
taxlaw-7412	406	36	.	.	PUNCT
taxlaw-7412	407	1	a	a	DET
taxlaw-7412	407	2	largely	largely	ADV
taxlaw-7412	407	3	uncontested	uncontested	ADJ
taxlaw-7412	407	4	feature	feature	NOUN
taxlaw-7412	407	5	of	of	ADP
taxlaw-7412	407	6	the	the	DET
taxlaw-7412	407	7	current	current	ADJ
taxlaw-7412	407	8	tax	tax	NOUN
taxlaw-7412	407	9	rules	rule	NOUN
taxlaw-7412	407	10	for	for	ADP
taxlaw-7412	407	11	determining	determine	VERB
taxlaw-7412	407	12	entitlement	entitlement	NOUN
taxlaw-7412	407	13	to	to	ADP
taxlaw-7412	407	14	tax	tax	NOUN
taxlaw-7412	407	15	is	be	AUX
taxlaw-7412	407	16	its	its	PRON
taxlaw-7412	407	17	significant	significant	ADJ
taxlaw-7412	407	18	arbitrariness	arbitrariness	NOUN
taxlaw-7412	407	19	.	.	PUNCT
taxlaw-7412	408	1	the	the	DET
taxlaw-7412	408	2	concept	concept	NOUN
taxlaw-7412	408	3	of	of	ADP
taxlaw-7412	408	4	residence	residence	NOUN
taxlaw-7412	408	5	,	,	PUNCT
taxlaw-7412	408	6	for	for	ADP
taxlaw-7412	408	7	instance	instance	NOUN
taxlaw-7412	408	8	,	,	PUNCT
taxlaw-7412	408	9	particularly	particularly	ADV
taxlaw-7412	408	10	when	when	SCONJ
taxlaw-7412	408	11	applied	apply	VERB
taxlaw-7412	408	12	to	to	ADP
taxlaw-7412	408	13	corporations	corporation	NOUN
taxlaw-7412	408	14	,	,	PUNCT
taxlaw-7412	408	15	is	be	AUX
taxlaw-7412	408	16	significantly	significantly	ADV
taxlaw-7412	408	17	problematic.118	problematic.118	VERB
taxlaw-7412	408	18	in	in	ADP
taxlaw-7412	408	19	contrast	contrast	NOUN
taxlaw-7412	408	20	to	to	ADP
taxlaw-7412	408	21	an	an	DET
taxlaw-7412	408	22	individual	individual	NOUN
taxlaw-7412	408	23	’s	’s	PART
taxlaw-7412	408	24	residence	residence	NOUN
taxlaw-7412	408	25	,	,	PUNCT
taxlaw-7412	408	26	which	which	PRON
taxlaw-7412	408	27	is	be	AUX
taxlaw-7412	408	28	in	in	ADP
taxlaw-7412	408	29	part	part	NOUN
taxlaw-7412	408	30	determined	determine	VERB
taxlaw-7412	408	31	by	by	ADP
taxlaw-7412	408	32	the	the	DET
taxlaw-7412	408	33	physical	physical	ADJ
taxlaw-7412	408	34	presence	presence	NOUN
taxlaw-7412	408	35	of	of	ADP
taxlaw-7412	408	36	that	that	DET
taxlaw-7412	408	37	individual	individual	NOUN
taxlaw-7412	408	38	in	in	ADP
taxlaw-7412	408	39	a	a	DET
taxlaw-7412	408	40	country	country	NOUN
taxlaw-7412	408	41	,	,	PUNCT
taxlaw-7412	408	42	the	the	DET
taxlaw-7412	408	43	place	place	NOUN
taxlaw-7412	408	44	of	of	ADP
taxlaw-7412	408	45	a	a	DET
taxlaw-7412	408	46	corporation	corporation	NOUN
taxlaw-7412	408	47	’s	’s	PART
taxlaw-7412	408	48	residence	residence	NOUN
taxlaw-7412	408	49	is	be	AUX
taxlaw-7412	408	50	subject	subject	ADJ
taxlaw-7412	408	51	to	to	ADP
taxlaw-7412	408	52	a	a	DET
taxlaw-7412	408	53	high	high	ADJ
taxlaw-7412	408	54	degree	degree	NOUN
taxlaw-7412	408	55	of	of	ADP
taxlaw-7412	408	56	legal	legal	ADJ
taxlaw-7412	408	57	discretion	discretion	NOUN
taxlaw-7412	408	58	and	and	CCONJ
taxlaw-7412	408	59	is	be	AUX
taxlaw-7412	408	60	significantly	significantly	ADV
taxlaw-7412	408	61	inconsistent	inconsistent	ADJ
taxlaw-7412	408	62	throughout	throughout	ADP
taxlaw-7412	408	63	different	different	ADJ
taxlaw-7412	408	64	tax	tax	NOUN
taxlaw-7412	408	65	systems	system	NOUN
taxlaw-7412	408	66	.	.	PUNCT
taxlaw-7412	409	1	119	119	NUM
taxlaw-7412	409	2	despite	despite	SCONJ
taxlaw-7412	409	3	being	be	AUX
taxlaw-7412	409	4	a	a	DET
taxlaw-7412	409	5	foundational	foundational	ADJ
taxlaw-7412	409	6	legal	legal	ADJ
taxlaw-7412	409	7	construct	construct	NOUN
taxlaw-7412	409	8	in	in	ADP
taxlaw-7412	409	9	international	international	ADJ
taxlaw-7412	409	10	taxation	taxation	NOUN
taxlaw-7412	409	11	,	,	PUNCT
taxlaw-7412	409	12	120	120	NUM
taxlaw-7412	409	13	the	the	DET
taxlaw-7412	409	14	concept	concept	NOUN
taxlaw-7412	409	15	of	of	ADP
taxlaw-7412	409	16	corporate	corporate	ADJ
taxlaw-7412	409	17	tax	tax	NOUN
taxlaw-7412	409	18	residence	residence	NOUN
taxlaw-7412	409	19	is	be	AUX
taxlaw-7412	409	20	commonly	commonly	ADV
taxlaw-7412	409	21	regarded	regard	VERB
taxlaw-7412	409	22	as	as	ADP
taxlaw-7412	409	23	“	"	PUNCT
taxlaw-7412	409	24	outdated	outdated	ADJ
taxlaw-7412	409	25	and	and	CCONJ
taxlaw-7412	409	26	unstable,”121	unstable,”121	ADJ
taxlaw-7412	409	27	incoherent,122	incoherent,122	PROPN
taxlaw-7412	409	28	completely	completely	ADV
taxlaw-7412	409	29	artificial,123	artificial,123	ADP
taxlaw-7412	409	30	a	a	DET
taxlaw-7412	409	31	“	"	PUNCT
taxlaw-7412	409	32	crude	crude	ADJ
taxlaw-7412	409	33	,	,	PUNCT
taxlaw-7412	409	34	if	if	SCONJ
taxlaw-7412	409	35	not	not	PART
taxlaw-7412	409	36	naive	naive	ADJ
taxlaw-7412	409	37	,	,	PUNCT
taxlaw-7412	409	38	criterion,”124	criterion,”124	ADV
taxlaw-7412	409	39	lacking	lack	VERB
taxlaw-7412	409	40	economic	economic	ADJ
taxlaw-7412	409	41	substance,125	substance,125	PROPN
taxlaw-7412	409	42	and	and	CCONJ
taxlaw-7412	409	43	not	not	PART
taxlaw-7412	409	44	very	very	ADV
taxlaw-7412	409	45	meaningful.126	meaningful.126	NOUN
taxlaw-7412	409	46	some	some	PRON
taxlaw-7412	409	47	have	have	AUX
taxlaw-7412	409	48	gone	go	VERB
taxlaw-7412	409	49	farther	far	ADV
taxlaw-7412	409	50	and	and	CCONJ
taxlaw-7412	409	51	called	call	VERB
taxlaw-7412	409	52	for	for	ADP
taxlaw-7412	409	53	the	the	DET
taxlaw-7412	409	54	abandonment	abandonment	NOUN
taxlaw-7412	409	55	of	of	ADP
taxlaw-7412	409	56	the	the	DET
taxlaw-7412	409	57	concept	concept	NOUN
taxlaw-7412	409	58	altogether.127	altogether.127	NOUN
taxlaw-7412	409	59	as	as	ADP
taxlaw-7412	409	60	a	a	DET
taxlaw-7412	409	61	result	result	NOUN
taxlaw-7412	409	62	of	of	ADP
taxlaw-7412	409	63	this	this	DET
taxlaw-7412	409	64	arbitrariness	arbitrariness	NOUN
taxlaw-7412	409	65	,	,	PUNCT
taxlaw-7412	409	66	multinational	multinational	ADJ
taxlaw-7412	409	67	enterprises	enterprise	NOUN
taxlaw-7412	409	68	are	be	AUX
taxlaw-7412	409	69	able	able	ADJ
taxlaw-7412	409	70	to	to	PART
taxlaw-7412	409	71	easily	easily	ADV
taxlaw-7412	409	72	adopt	adopt	VERB
taxlaw-7412	409	73	foreign	foreign	ADJ
taxlaw-7412	409	74	statehood	statehood	NOUN
taxlaw-7412	409	75	while	while	SCONJ
taxlaw-7412	409	76	governments	government	NOUN
taxlaw-7412	409	77	can	can	AUX
taxlaw-7412	409	78	not	not	PART
taxlaw-7412	409	79	do	do	VERB
taxlaw-7412	409	80	much	much	ADV
taxlaw-7412	409	81	more	more	ADJ
taxlaw-7412	409	82	than	than	SCONJ
taxlaw-7412	409	83	complain	complain	VERB
taxlaw-7412	409	84	about	about	ADP
taxlaw-7412	409	85	the	the	DET
taxlaw-7412	409	86	abuse	abuse	NOUN
taxlaw-7412	409	87	of	of	ADP
taxlaw-7412	409	88	corporate	corporate	ADJ
taxlaw-7412	409	89	residence	residence	NOUN
taxlaw-7412	409	90	for	for	ADP
taxlaw-7412	409	91	tax	tax	NOUN
taxlaw-7412	409	92	-	-	PUNCT
taxlaw-7412	409	93	avoidance	avoidance	NOUN
taxlaw-7412	409	94	purposes.128	purposes.128	NOUN
taxlaw-7412	409	95	establishing	establish	VERB
taxlaw-7412	409	96	a	a	DET
taxlaw-7412	409	97	coherent	coherent	ADJ
taxlaw-7412	409	98	concept	concept	NOUN
taxlaw-7412	409	99	of	of	ADP
taxlaw-7412	409	100	source	source	NOUN
taxlaw-7412	409	101	appears	appear	VERB
taxlaw-7412	409	102	to	to	PART
taxlaw-7412	409	103	be	be	AUX
taxlaw-7412	409	104	an	an	DET
taxlaw-7412	409	105	even	even	ADV
taxlaw-7412	409	106	more	more	ADV
taxlaw-7412	409	107	challenging	challenging	ADJ
taxlaw-7412	409	108	task	task	NOUN
taxlaw-7412	409	109	.	.	PUNCT
taxlaw-7412	410	1	countries	country	NOUN
taxlaw-7412	410	2	establish	establish	VERB
taxlaw-7412	410	3	different	different	ADJ
taxlaw-7412	410	4	sets	set	NOUN
taxlaw-7412	410	5	of	of	ADP
taxlaw-7412	410	6	criteria	criterion	NOUN
taxlaw-7412	410	7	to	to	PART
taxlaw-7412	410	8	define	define	VERB
taxlaw-7412	410	9	the	the	DET
taxlaw-7412	410	10	concept	concept	NOUN
taxlaw-7412	410	11	of	of	ADP
taxlaw-7412	410	12	source	source	NOUN
taxlaw-7412	410	13	.	.	PUNCT
taxlaw-7412	411	1	129	129	NUM
taxlaw-7412	412	1	moreover	moreover	ADV
taxlaw-7412	412	2	,	,	PUNCT
taxlaw-7412	412	3	somewhat	somewhat	ADV
taxlaw-7412	412	4	arbitrary	arbitrary	ADJ
taxlaw-7412	412	5	thresholds	threshold	NOUN
taxlaw-7412	412	6	,	,	PUNCT
taxlaw-7412	412	7	such	such	ADJ
taxlaw-7412	412	8	as	as	ADP
taxlaw-7412	412	9	the	the	DET
taxlaw-7412	412	10	permanent	permanent	ADJ
taxlaw-7412	412	11	establishment	establishment	NOUN
taxlaw-7412	412	12	requirement	requirement	NOUN
taxlaw-7412	412	13	,	,	PUNCT
taxlaw-7412	412	14	are	be	AUX
taxlaw-7412	412	15	used	use	VERB
taxlaw-7412	412	16	to	to	PART
taxlaw-7412	412	17	limit	limit	VERB
taxlaw-7412	412	18	the	the	DET
taxlaw-7412	412	19	taxation	taxation	NOUN
taxlaw-7412	412	20	of	of	ADP
taxlaw-7412	412	21	non	non	NOUN
taxlaw-7412	412	22	-	-	NOUN
taxlaw-7412	412	23	residents	resident	NOUN
taxlaw-7412	412	24	at	at	ADP
taxlaw-7412	412	25	the	the	DET
taxlaw-7412	412	26	source.130	source.130	NOUN
taxlaw-7412	412	27	the	the	DET
taxlaw-7412	412	28	allocation	allocation	NOUN
taxlaw-7412	412	29	118	118	NUM
taxlaw-7412	412	30	see	see	VERB
taxlaw-7412	412	31	tsilly	tsilly	ADV
taxlaw-7412	412	32	dagan	dagan	NOUN
taxlaw-7412	412	33	,	,	PUNCT
taxlaw-7412	412	34	the	the	DET
taxlaw-7412	412	35	future	future	NOUN
taxlaw-7412	412	36	of	of	ADP
taxlaw-7412	412	37	corporate	corporate	ADJ
taxlaw-7412	412	38	residency	residency	NOUN
taxlaw-7412	412	39	(	(	PUNCT
taxlaw-7412	412	40	sep	sep	PROPN
taxlaw-7412	412	41	.	.	PROPN
taxlaw-7412	412	42	29	29	NUM
taxlaw-7412	412	43	,	,	PUNCT
taxlaw-7412	412	44	2017	2017	NUM
taxlaw-7412	412	45	)	)	PUNCT
taxlaw-7412	412	46	(	(	PUNCT
taxlaw-7412	412	47	unpublished	unpublished	ADJ
taxlaw-7412	412	48	manuscript	manuscript	NOUN
taxlaw-7412	412	49	)	)	PUNCT
taxlaw-7412	412	50	,	,	PUNCT
taxlaw-7412	413	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3045134	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3045134	PROPN
taxlaw-7412	414	1	[	[	X
taxlaw-7412	414	2	https://perma.cc/8yew-ehyx	https://perma.cc/8yew-ehyx	NOUN
taxlaw-7412	414	3	]	]	X
taxlaw-7412	414	4	.	.	PUNCT
taxlaw-7412	415	1	119	119	NUM
taxlaw-7412	415	2	see	see	VERB
taxlaw-7412	415	3	,	,	PUNCT
taxlaw-7412	415	4	e.g.	e.g.	ADV
taxlaw-7412	415	5	,	,	PUNCT
taxlaw-7412	415	6	brian	brian	PROPN
taxlaw-7412	415	7	j.	j.	PROPN
taxlaw-7412	415	8	arnold	arnold	PROPN
taxlaw-7412	415	9	,	,	PUNCT
taxlaw-7412	415	10	a	a	DET
taxlaw-7412	415	11	tax	tax	NOUN
taxlaw-7412	415	12	policy	policy	NOUN
taxlaw-7412	415	13	perspective	perspective	NOUN
taxlaw-7412	415	14	on	on	ADP
taxlaw-7412	415	15	corporate	corporate	ADJ
taxlaw-7412	415	16	residence	residence	NOUN
taxlaw-7412	415	17	,	,	PUNCT
taxlaw-7412	415	18	51	51	NUM
taxlaw-7412	415	19	can	can	NOUN
taxlaw-7412	415	20	.	.	PUNCT
taxlaw-7412	416	1	tax	tax	NOUN
taxlaw-7412	416	2	j.	j.	PROPN
taxlaw-7412	416	3	1559	1559	NUM
taxlaw-7412	416	4	,	,	PUNCT
taxlaw-7412	416	5	1559–60	1559–60	NUM
taxlaw-7412	416	6	(	(	PUNCT
taxlaw-7412	416	7	2003	2003	NUM
taxlaw-7412	416	8	)	)	PUNCT
taxlaw-7412	416	9	.	.	PUNCT
taxlaw-7412	417	1	for	for	ADP
taxlaw-7412	417	2	an	an	DET
taxlaw-7412	417	3	extended	extended	ADJ
taxlaw-7412	417	4	analysis	analysis	NOUN
taxlaw-7412	417	5	of	of	ADP
taxlaw-7412	417	6	the	the	DET
taxlaw-7412	417	7	varying	vary	VERB
taxlaw-7412	417	8	criteria	criterion	NOUN
taxlaw-7412	417	9	employed	employ	VERB
taxlaw-7412	417	10	by	by	ADP
taxlaw-7412	417	11	different	different	ADJ
taxlaw-7412	417	12	jurisdictions	jurisdiction	NOUN
taxlaw-7412	417	13	to	to	PART
taxlaw-7412	417	14	determine	determine	VERB
taxlaw-7412	417	15	corporate	corporate	ADJ
taxlaw-7412	417	16	residence	residence	NOUN
taxlaw-7412	417	17	,	,	PUNCT
taxlaw-7412	417	18	see	see	VERB
taxlaw-7412	417	19	robert	robert	PROPN
taxlaw-7412	417	20	couzin	couzin	PROPN
taxlaw-7412	417	21	,	,	PUNCT
taxlaw-7412	417	22	corporate	corporate	ADJ
taxlaw-7412	417	23	residence	residence	NOUN
taxlaw-7412	417	24	and	and	CCONJ
taxlaw-7412	417	25	international	international	ADJ
taxlaw-7412	417	26	taxation	taxation	NOUN
taxlaw-7412	417	27	(	(	PUNCT
taxlaw-7412	417	28	2002	2002	NUM
taxlaw-7412	417	29	)	)	PUNCT
taxlaw-7412	417	30	.	.	PUNCT
taxlaw-7412	418	1	assigning	assign	VERB
taxlaw-7412	418	2	tax	tax	NOUN
taxlaw-7412	418	3	residence	residence	NOUN
taxlaw-7412	418	4	to	to	ADP
taxlaw-7412	418	5	individuals	individual	NOUN
taxlaw-7412	418	6	,	,	PUNCT
taxlaw-7412	418	7	however	however	ADV
taxlaw-7412	418	8	,	,	PUNCT
taxlaw-7412	418	9	is	be	AUX
taxlaw-7412	418	10	without	without	ADP
taxlaw-7412	418	11	problems	problem	NOUN
taxlaw-7412	418	12	.	.	PUNCT
taxlaw-7412	419	1	for	for	ADP
taxlaw-7412	419	2	a	a	DET
taxlaw-7412	419	3	comparative	comparative	ADJ
taxlaw-7412	419	4	overview	overview	NOUN
taxlaw-7412	419	5	,	,	PUNCT
taxlaw-7412	419	6	see	see	VERB
taxlaw-7412	419	7	reuven	reuven	PROPN
taxlaw-7412	419	8	s.	s.	PROPN
taxlaw-7412	419	9	avi	avi	PROPN
taxlaw-7412	419	10	-	-	PUNCT
taxlaw-7412	419	11	yonah	yonah	PROPN
taxlaw-7412	419	12	,	,	PUNCT
taxlaw-7412	419	13	nicola	nicola	PROPN
taxlaw-7412	419	14	sartori	sartori	PROPN
taxlaw-7412	419	15	&	&	CCONJ
taxlaw-7412	419	16	omri	omri	PROPN
taxlaw-7412	419	17	marian	marian	PROPN
taxlaw-7412	419	18	,	,	PUNCT
taxlaw-7412	419	19	global	global	ADJ
taxlaw-7412	419	20	perspectives	perspective	NOUN
taxlaw-7412	419	21	on	on	ADP
taxlaw-7412	419	22	income	income	NOUN
taxlaw-7412	419	23	taxation	taxation	NOUN
taxlaw-7412	419	24	law	law	NOUN
taxlaw-7412	419	25	152–53	152–53	PROPN
taxlaw-7412	419	26	(	(	PUNCT
taxlaw-7412	419	27	2011	2011	NUM
taxlaw-7412	419	28	)	)	PUNCT
taxlaw-7412	419	29	.	.	PUNCT
taxlaw-7412	420	1	120	120	NUM
taxlaw-7412	420	2	omri	omri	PROPN
taxlaw-7412	420	3	marian	marian	PROPN
taxlaw-7412	420	4	,	,	PUNCT
taxlaw-7412	420	5	jurisdiction	jurisdiction	NOUN
taxlaw-7412	420	6	to	to	PART
taxlaw-7412	420	7	tax	tax	NOUN
taxlaw-7412	420	8	corporations	corporation	NOUN
taxlaw-7412	420	9	,	,	PUNCT
taxlaw-7412	420	10	54	54	NUM
taxlaw-7412	420	11	b.c	b.c	PROPN
taxlaw-7412	420	12	.	.	PROPN
taxlaw-7412	420	13	l.	l.	PROPN
taxlaw-7412	420	14	rev	rev	PROPN
taxlaw-7412	420	15	.	.	PROPN
taxlaw-7412	421	1	1613	1613	NUM
taxlaw-7412	421	2	(	(	PUNCT
taxlaw-7412	421	3	2013	2013	NUM
taxlaw-7412	421	4	)	)	PUNCT
taxlaw-7412	421	5	.	.	PUNCT
taxlaw-7412	422	1	121	121	NUM
taxlaw-7412	422	2	see	see	VERB
taxlaw-7412	422	3	,	,	PUNCT
taxlaw-7412	422	4	e.g.	e.g.	ADV
taxlaw-7412	422	5	,	,	PUNCT
taxlaw-7412	422	6	graetz	graetz	NOUN
taxlaw-7412	422	7	,	,	PUNCT
taxlaw-7412	422	8	supra	supra	PROPN
taxlaw-7412	422	9	note	note	PROPN
taxlaw-7412	422	10	7	7	NUM
taxlaw-7412	422	11	,	,	PUNCT
taxlaw-7412	422	12	at	at	ADP
taxlaw-7412	422	13	1422	1422	NUM
taxlaw-7412	422	14	.	.	PUNCT
taxlaw-7412	423	1	122	122	NUM
taxlaw-7412	423	2	see	see	VERB
taxlaw-7412	423	3	,	,	PUNCT
taxlaw-7412	423	4	e.g.	e.g.	ADV
taxlaw-7412	423	5	,	,	PUNCT
taxlaw-7412	423	6	michael	michael	PROPN
taxlaw-7412	423	7	j.	j.	PROPN
taxlaw-7412	423	8	mcintyre	mcintyre	PROPN
taxlaw-7412	423	9	,	,	PUNCT
taxlaw-7412	423	10	determining	determine	VERB
taxlaw-7412	423	11	the	the	DET
taxlaw-7412	423	12	residence	residence	NOUN
taxlaw-7412	423	13	of	of	ADP
taxlaw-7412	423	14	members	member	NOUN
taxlaw-7412	423	15	of	of	ADP
taxlaw-7412	423	16	a	a	DET
taxlaw-7412	423	17	corporate	corporate	ADJ
taxlaw-7412	423	18	group	group	NOUN
taxlaw-7412	423	19	,	,	PUNCT
taxlaw-7412	423	20	51	51	NUM
taxlaw-7412	423	21	can	can	NOUN
taxlaw-7412	423	22	.	.	PUNCT
taxlaw-7412	424	1	tax	tax	NOUN
taxlaw-7412	424	2	j.	j.	PROPN
taxlaw-7412	424	3	1567	1567	NUM
taxlaw-7412	424	4	,	,	PUNCT
taxlaw-7412	424	5	1568	1568	NUM
taxlaw-7412	424	6	(	(	PUNCT
taxlaw-7412	424	7	2003	2003	NUM
taxlaw-7412	424	8	)	)	PUNCT
taxlaw-7412	424	9	.	.	PUNCT
taxlaw-7412	425	1	123	123	NUM
taxlaw-7412	425	2	see	see	VERB
taxlaw-7412	425	3	,	,	PUNCT
taxlaw-7412	425	4	e.g.	e.g.	ADV
taxlaw-7412	425	5	,	,	PUNCT
taxlaw-7412	425	6	edward	edward	PROPN
taxlaw-7412	425	7	d.	d.	PROPN
taxlaw-7412	425	8	kleinbard	kleinbard	PROPN
taxlaw-7412	425	9	,	,	PUNCT
taxlaw-7412	425	10	the	the	DET
taxlaw-7412	425	11	lessons	lesson	NOUN
taxlaw-7412	425	12	of	of	ADP
taxlaw-7412	425	13	stateless	stateless	NOUN
taxlaw-7412	425	14	income	income	NOUN
taxlaw-7412	425	15	,	,	PUNCT
taxlaw-7412	425	16	65	65	NUM
taxlaw-7412	425	17	tax	tax	NOUN
taxlaw-7412	425	18	l.	l.	PROPN
taxlaw-7412	425	19	rev	rev	PROPN
taxlaw-7412	425	20	.	.	PROPN
taxlaw-7412	425	21	99	99	NUM
taxlaw-7412	425	22	,	,	PUNCT
taxlaw-7412	425	23	159	159	NUM
taxlaw-7412	425	24	(	(	PUNCT
taxlaw-7412	425	25	2011	2011	NUM
taxlaw-7412	425	26	)	)	PUNCT
taxlaw-7412	425	27	.	.	PUNCT
taxlaw-7412	426	1	124	124	NUM
taxlaw-7412	426	2	see	see	NOUN
taxlaw-7412	426	3	,	,	PUNCT
taxlaw-7412	426	4	e.g.	e.g.	ADV
taxlaw-7412	426	5	,	,	PUNCT
taxlaw-7412	426	6	david	david	PROPN
taxlaw-7412	426	7	r.	r.	PROPN
taxlaw-7412	426	8	tillinghast	tillinghast	PROPN
taxlaw-7412	426	9	,	,	PUNCT
taxlaw-7412	426	10	a	a	DET
taxlaw-7412	426	11	matter	matter	NOUN
taxlaw-7412	426	12	of	of	ADP
taxlaw-7412	426	13	definition	definition	NOUN
taxlaw-7412	426	14	:	:	PUNCT
taxlaw-7412	426	15	‘	'	PUNCT
taxlaw-7412	426	16	foreign	foreign	ADJ
taxlaw-7412	426	17	’	'	PUNCT
taxlaw-7412	426	18	and	and	CCONJ
taxlaw-7412	426	19	‘	'	PUNCT
taxlaw-7412	426	20	domestic	domestic	ADJ
taxlaw-7412	426	21	’	'	PUNCT
taxlaw-7412	426	22	taxpayers	taxpayer	NOUN
taxlaw-7412	426	23	,	,	PUNCT
taxlaw-7412	426	24	2	2	NUM
taxlaw-7412	426	25	int’l	int’l	NUM
taxlaw-7412	426	26	tax	tax	NOUN
taxlaw-7412	426	27	&	&	CCONJ
taxlaw-7412	426	28	bus	bus	NOUN
taxlaw-7412	426	29	.	.	PUNCT
taxlaw-7412	427	1	l	l	PROPN
taxlaw-7412	427	2	239	239	NUM
taxlaw-7412	427	3	,	,	PUNCT
taxlaw-7412	427	4	260	260	NUM
taxlaw-7412	427	5	(	(	PUNCT
taxlaw-7412	427	6	1984	1984	NUM
taxlaw-7412	427	7	)	)	PUNCT
taxlaw-7412	427	8	.	.	PUNCT
taxlaw-7412	428	1	125	125	NUM
taxlaw-7412	428	2	see	see	VERB
taxlaw-7412	428	3	,	,	PUNCT
taxlaw-7412	428	4	e.g.	e.g.	ADV
taxlaw-7412	428	5	,	,	PUNCT
taxlaw-7412	428	6	michael	michael	PROPN
taxlaw-7412	428	7	s.	s.	PROPN
taxlaw-7412	428	8	kirsch	kirsch	PROPN
taxlaw-7412	428	9	,	,	PUNCT
taxlaw-7412	428	10	taxing	tax	VERB
taxlaw-7412	428	11	citizens	citizen	NOUN
taxlaw-7412	428	12	in	in	ADP
taxlaw-7412	428	13	a	a	DET
taxlaw-7412	428	14	global	global	ADJ
taxlaw-7412	428	15	economy	economy	NOUN
taxlaw-7412	428	16	,	,	PUNCT
taxlaw-7412	428	17	82	82	NUM
taxlaw-7412	428	18	n.y.u	n.y.u	NOUN
taxlaw-7412	428	19	.	.	PUNCT
taxlaw-7412	429	1	l.	l.	PROPN
taxlaw-7412	429	2	rev	rev	PROPN
taxlaw-7412	429	3	.	.	PROPN
taxlaw-7412	429	4	443	443	NUM
taxlaw-7412	429	5	,	,	PUNCT
taxlaw-7412	429	6	465	465	NUM
taxlaw-7412	429	7	–	–	PUNCT
taxlaw-7412	429	8	67	67	NUM
taxlaw-7412	429	9	(	(	PUNCT
taxlaw-7412	429	10	2007	2007	NUM
taxlaw-7412	429	11	)	)	PUNCT
taxlaw-7412	429	12	.	.	PUNCT
taxlaw-7412	430	1	126	126	NUM
taxlaw-7412	430	2	see	see	VERB
taxlaw-7412	430	3	,	,	PUNCT
taxlaw-7412	430	4	e.g.	e.g.	ADV
taxlaw-7412	430	5	,	,	PUNCT
taxlaw-7412	430	6	reuven	reuven	PROPN
taxlaw-7412	430	7	s.	s.	PROPN
taxlaw-7412	430	8	avi	avi	PROPN
taxlaw-7412	430	9	-	-	PUNCT
taxlaw-7412	430	10	yonah	yonah	ADJ
taxlaw-7412	430	11	,	,	PUNCT
taxlaw-7412	430	12	tax	tax	NOUN
taxlaw-7412	430	13	competition	competition	NOUN
taxlaw-7412	430	14	and	and	CCONJ
taxlaw-7412	430	15	the	the	DET
taxlaw-7412	430	16	trend	trend	NOUN
taxlaw-7412	430	17	toward	toward	ADP
taxlaw-7412	430	18	territoriality	territoriality	NOUN
taxlaw-7412	430	19	(	(	PUNCT
taxlaw-7412	430	20	university	university	NOUN
taxlaw-7412	430	21	of	of	ADP
taxlaw-7412	430	22	michigan	michigan	PROPN
taxlaw-7412	430	23	public	public	PROPN
taxlaw-7412	430	24	law	law	NOUN
taxlaw-7412	430	25	,	,	PUNCT
taxlaw-7412	430	26	working	work	VERB
taxlaw-7412	430	27	paper	paper	NOUN
taxlaw-7412	430	28	no	no	INTJ
taxlaw-7412	430	29	.	.	PROPN
taxlaw-7412	430	30	297	297	NUM
taxlaw-7412	430	31	,	,	PUNCT
taxlaw-7412	430	32	2012	2012	NUM
taxlaw-7412	430	33	)	)	PUNCT
taxlaw-7412	430	34	.	.	PUNCT
taxlaw-7412	431	1	127	127	NUM
taxlaw-7412	431	2	see	see	NOUN
taxlaw-7412	431	3	,	,	PUNCT
taxlaw-7412	431	4	e.g.	e.g.	ADV
taxlaw-7412	431	5	,	,	PUNCT
taxlaw-7412	431	6	david	david	PROPN
taxlaw-7412	431	7	elkins	elkins	PROPN
taxlaw-7412	431	8	,	,	PUNCT
taxlaw-7412	431	9	the	the	DET
taxlaw-7412	431	10	myth	myth	NOUN
taxlaw-7412	431	11	of	of	ADP
taxlaw-7412	431	12	corporate	corporate	ADJ
taxlaw-7412	431	13	tax	tax	NOUN
taxlaw-7412	431	14	residence	residence	NOUN
taxlaw-7412	431	15	,	,	PUNCT
taxlaw-7412	431	16	9	9	NUM
taxlaw-7412	431	17	colum	colum	NOUN
taxlaw-7412	431	18	.	.	PUNCT
taxlaw-7412	432	1	j.	j.	PROPN
taxlaw-7412	432	2	tax	tax	PROPN
taxlaw-7412	432	3	l.	l.	PROPN
taxlaw-7412	432	4	5	5	NUM
taxlaw-7412	432	5	(	(	PUNCT
taxlaw-7412	432	6	2017	2017	NUM
taxlaw-7412	432	7	)	)	PUNCT
taxlaw-7412	432	8	.	.	PUNCT
taxlaw-7412	433	1	128	128	NUM
taxlaw-7412	433	2	geoffrey	geoffrey	PROPN
taxlaw-7412	433	3	loomer	loomer	PROPN
taxlaw-7412	433	4	,	,	PUNCT
taxlaw-7412	433	5	the	the	DET
taxlaw-7412	433	6	disjunction	disjunction	NOUN
taxlaw-7412	433	7	between	between	ADP
taxlaw-7412	433	8	corporate	corporate	ADJ
taxlaw-7412	433	9	residence	residence	NOUN
taxlaw-7412	433	10	and	and	CCONJ
taxlaw-7412	433	11	corporate	corporate	ADJ
taxlaw-7412	433	12	taxation	taxation	NOUN
taxlaw-7412	433	13	:	:	PUNCT
taxlaw-7412	433	14	is	be	AUX
taxlaw-7412	433	15	improvement	improvement	NOUN
taxlaw-7412	433	16	possible	possible	ADJ
taxlaw-7412	433	17	,	,	PUNCT
taxlaw-7412	433	18	63	63	NUM
taxlaw-7412	433	19	can	can	NOUN
taxlaw-7412	433	20	.	.	PUNCT
taxlaw-7412	434	1	tax	tax	NOUN
taxlaw-7412	434	2	j.	j.	PROPN
taxlaw-7412	434	3	91	91	NUM
taxlaw-7412	434	4	(	(	PUNCT
taxlaw-7412	434	5	2015	2015	NUM
taxlaw-7412	434	6	)	)	PUNCT
taxlaw-7412	434	7	.	.	PUNCT
taxlaw-7412	435	1	129	129	NUM
taxlaw-7412	435	2	see	see	VERB
taxlaw-7412	435	3	hugh	hugh	PROPN
taxlaw-7412	435	4	j.	j.	PROPN
taxlaw-7412	435	5	ault	ault	PROPN
taxlaw-7412	435	6	&	&	CCONJ
taxlaw-7412	435	7	brian	brian	PROPN
taxlaw-7412	435	8	j.	j.	PROPN
taxlaw-7412	435	9	arnold	arnold	PROPN
taxlaw-7412	435	10	,	,	PUNCT
taxlaw-7412	435	11	comparative	comparative	ADJ
taxlaw-7412	435	12	income	income	NOUN
taxlaw-7412	435	13	taxation	taxation	NOUN
taxlaw-7412	435	14	:	:	PUNCT
taxlaw-7412	435	15	a	a	DET
taxlaw-7412	435	16	structural	structural	ADJ
taxlaw-7412	435	17	analysis	analysis	NOUN
taxlaw-7412	435	18	495–526	495–526	NUM
taxlaw-7412	435	19	(	(	PUNCT
taxlaw-7412	435	20	3rd	3rd	ADJ
taxlaw-7412	435	21	ed	ed	NOUN
taxlaw-7412	435	22	.	.	PUNCT
taxlaw-7412	435	23	2010	2010	NUM
taxlaw-7412	435	24	)	)	PUNCT
taxlaw-7412	435	25	;	;	PUNCT
taxlaw-7412	435	26	john	john	PROPN
taxlaw-7412	435	27	prebble	prebble	PROPN
taxlaw-7412	435	28	,	,	PUNCT
taxlaw-7412	435	29	ectopia	ectopia	NOUN
taxlaw-7412	435	30	,	,	PUNCT
taxlaw-7412	435	31	tax	tax	NOUN
taxlaw-7412	435	32	law	law	NOUN
taxlaw-7412	435	33	and	and	CCONJ
taxlaw-7412	435	34	international	international	ADJ
taxlaw-7412	435	35	taxation	taxation	NOUN
taxlaw-7412	435	36	,	,	PUNCT
taxlaw-7412	435	37	5	5	NUM
taxlaw-7412	435	38	brit	brit	NOUN
taxlaw-7412	435	39	.	.	PUNCT
taxlaw-7412	436	1	tax	tax	NOUN
taxlaw-7412	436	2	rev	rev	PROPN
taxlaw-7412	436	3	.	.	PROPN
taxlaw-7412	436	4	383	383	NUM
taxlaw-7412	436	5	,	,	PUNCT
taxlaw-7412	436	6	386	386	NUM
taxlaw-7412	436	7	(	(	PUNCT
taxlaw-7412	436	8	1997	1997	NUM
taxlaw-7412	436	9	)	)	PUNCT
taxlaw-7412	436	10	;	;	PUNCT
taxlaw-7412	436	11	alex	alex	PROPN
taxlaw-7412	436	12	easson	easson	PROPN
taxlaw-7412	436	13	,	,	PUNCT
taxlaw-7412	436	14	common	common	ADJ
taxlaw-7412	436	15	law	law	NOUN
taxlaw-7412	436	16	approaches	approach	NOUN
taxlaw-7412	436	17	to	to	ADP
taxlaw-7412	436	18	the	the	DET
taxlaw-7412	436	19	determination	determination	NOUN
taxlaw-7412	436	20	of	of	ADP
taxlaw-7412	436	21	the	the	DET
taxlaw-7412	436	22	source	source	NOUN
taxlaw-7412	436	23	of	of	ADP
taxlaw-7412	436	24	income	income	NOUN
taxlaw-7412	436	25	:	:	PUNCT
taxlaw-7412	436	26	pragmatism	pragmatism	NOUN
taxlaw-7412	436	27	over	over	ADP
taxlaw-7412	436	28	principle	principle	NOUN
taxlaw-7412	436	29	,	,	PUNCT
taxlaw-7412	436	30	60	60	NUM
taxlaw-7412	436	31	bull	bull	NOUN
taxlaw-7412	436	32	.	.	PUNCT
taxlaw-7412	437	1	int’l	int’l	PRON
taxlaw-7412	437	2	taxation	taxation	NOUN
taxlaw-7412	437	3	495	495	NUM
taxlaw-7412	437	4	(	(	PUNCT
taxlaw-7412	437	5	2006	2006	NUM
taxlaw-7412	437	6	)	)	PUNCT
taxlaw-7412	437	7	.	.	PUNCT
taxlaw-7412	438	1	130	130	NUM
taxlaw-7412	438	2	the	the	DET
taxlaw-7412	438	3	permanent	permanent	ADJ
taxlaw-7412	438	4	establishment	establishment	NOUN
taxlaw-7412	438	5	model	model	NOUN
taxlaw-7412	438	6	imposes	impose	VERB
taxlaw-7412	438	7	two	two	NUM
taxlaw-7412	438	8	constraints	constraint	NOUN
taxlaw-7412	438	9	on	on	ADP
taxlaw-7412	438	10	taxation	taxation	NOUN
taxlaw-7412	438	11	at	at	ADP
taxlaw-7412	438	12	source	source	NOUN
taxlaw-7412	438	13	.	.	PUNCT
taxlaw-7412	439	1	first	first	ADV
taxlaw-7412	439	2	,	,	PUNCT
taxlaw-7412	439	3	source	source	NOUN
taxlaw-7412	439	4	states	state	NOUN
taxlaw-7412	439	5	may	may	AUX
taxlaw-7412	439	6	only	only	ADV
taxlaw-7412	439	7	tax	tax	VERB
taxlaw-7412	439	8	non	non	ADJ
taxlaw-7412	439	9	-	-	ADJ
taxlaw-7412	439	10	resident	resident	ADJ
taxlaw-7412	439	11	corporations	corporation	NOUN
taxlaw-7412	439	12	if	if	SCONJ
taxlaw-7412	439	13	the	the	DET
taxlaw-7412	439	14	corporation	corporation	NOUN
taxlaw-7412	439	15	has	have	VERB
taxlaw-7412	439	16	a	a	DET
taxlaw-7412	439	17	permanent	permanent	ADJ
taxlaw-7412	439	18	establishment	establishment	NOUN
taxlaw-7412	439	19	in	in	ADP
taxlaw-7412	439	20	the	the	DET
taxlaw-7412	439	21	country	country	NOUN
taxlaw-7412	439	22	and	and	CCONJ
taxlaw-7412	439	23	,	,	PUNCT
taxlaw-7412	439	24	second	second	ADJ
taxlaw-7412	439	25	,	,	PUNCT
taxlaw-7412	439	26	source	source	NOUN
taxlaw-7412	439	27	-	-	PUNCT
taxlaw-7412	439	28	based	base	VERB
taxlaw-7412	439	29	taxation	taxation	NOUN
taxlaw-7412	439	30	is	be	AUX
taxlaw-7412	439	31	limited	limit	VERB
taxlaw-7412	439	32	to	to	ADP
taxlaw-7412	439	33	the	the	DET
taxlaw-7412	439	34	income	income	NOUN
taxlaw-7412	439	35	attributable	attributable	ADJ
taxlaw-7412	439	36	to	to	ADP
taxlaw-7412	439	37	that	that	DET
taxlaw-7412	439	38	permanent	permanent	ADJ
taxlaw-7412	439	39	establishment	establishment	NOUN
taxlaw-7412	439	40	.	.	PUNCT
taxlaw-7412	440	1	see	see	VERB
taxlaw-7412	440	2	oecd	oecd	PROPN
taxlaw-7412	440	3	,	,	PUNCT
taxlaw-7412	440	4	model	model	NOUN
taxlaw-7412	440	5	tax	tax	NOUN
taxlaw-7412	440	6	convention	convention	NOUN
taxlaw-7412	440	7	on	on	ADP
taxlaw-7412	440	8	income	income	NOUN
taxlaw-7412	440	9	and	and	CCONJ
taxlaw-7412	440	10	on	on	ADP
taxlaw-7412	440	11	capital	capital	NOUN
taxlaw-7412	440	12	116–69	116–69	NUM
taxlaw-7412	440	13	,	,	PUNCT
taxlaw-7412	440	14	173–218	173–218	NUM
taxlaw-7412	440	15	(	(	PUNCT
taxlaw-7412	440	16	2017	2017	NUM
taxlaw-7412	440	17	)	)	PUNCT
taxlaw-7412	440	18	;	;	PUNCT
taxlaw-7412	440	19	arthur	arthur	PROPN
taxlaw-7412	440	20	cockfield	cockfield	PROPN
taxlaw-7412	440	21	,	,	PUNCT
taxlaw-7412	440	22	reforming	reform	VERB
taxlaw-7412	440	23	the	the	DET
taxlaw-7412	440	24	permanent	permanent	ADJ
taxlaw-7412	440	25	establishment	establishment	NOUN
taxlaw-7412	440	26	principle	principle	NOUN
taxlaw-7412	440	27	through	through	ADP
taxlaw-7412	440	28	a	a	DET
taxlaw-7412	440	29	quantitative	quantitative	ADJ
taxlaw-7412	440	30	economic	economic	ADJ
taxlaw-7412	440	31	presence	presence	NOUN
taxlaw-7412	440	32	test	test	NOUN
taxlaw-7412	440	33	,	,	PUNCT
taxlaw-7412	440	34	38	38	NUM
taxlaw-7412	440	35	can	can	NOUN
taxlaw-7412	440	36	.	.	PUNCT
taxlaw-7412	441	1	bus	bus	NOUN
taxlaw-7412	441	2	.	.	PUNCT
taxlaw-7412	442	1	l.j	l.j	AUX
taxlaw-7412	442	2	.	.	PROPN
taxlaw-7412	442	3	400	400	NUM
taxlaw-7412	442	4	(	(	PUNCT
taxlaw-7412	442	5	2003	2003	NUM
taxlaw-7412	442	6	)	)	PUNCT
taxlaw-7412	442	7	(	(	PUNCT
taxlaw-7412	442	8	providing	provide	VERB
taxlaw-7412	442	9	historical	historical	ADJ
taxlaw-7412	442	10	evolution	evolution	NOUN
taxlaw-7412	442	11	of	of	ADP
taxlaw-7412	442	12	the	the	DET
taxlaw-7412	442	13	concept	concept	NOUN
taxlaw-7412	442	14	of	of	ADP
taxlaw-7412	442	15	permanent	permanent	ADJ
taxlaw-7412	442	16	establishment	establishment	NOUN
taxlaw-7412	442	17	and	and	CCONJ
taxlaw-7412	442	18	noting	note	VERB
taxlaw-7412	442	19	its	its	PRON
taxlaw-7412	442	20	arbitrariness	arbitrariness	NOUN
taxlaw-7412	442	21	despite	despite	SCONJ
taxlaw-7412	442	22	practical	practical	ADJ
taxlaw-7412	442	23	usefulness	usefulness	NOUN
taxlaw-7412	442	24	)	)	PUNCT
taxlaw-7412	442	25	.	.	PUNCT
taxlaw-7412	443	1	for	for	ADP
taxlaw-7412	443	2	a	a	DET
taxlaw-7412	443	3	critical	critical	ADJ
taxlaw-7412	443	4	view	view	NOUN
taxlaw-7412	443	5	of	of	ADP
taxlaw-7412	443	6	permanent	permanent	ADJ
taxlaw-7412	443	7	establishment	establishment	NOUN
taxlaw-7412	443	8	from	from	ADP
taxlaw-7412	443	9	the	the	DET
taxlaw-7412	443	10	perspective	perspective	ADJ
taxlaw-7412	443	11	76	76	NUM
taxlaw-7412	443	12	columbia	columbia	PROPN
taxlaw-7412	443	13	journal	journal	PROPN
taxlaw-7412	443	14	of	of	ADP
taxlaw-7412	443	15	tax	tax	NOUN
taxlaw-7412	443	16	law	law	NOUN
taxlaw-7412	443	17	[	[	X
taxlaw-7412	443	18	vol	vol	NOUN
taxlaw-7412	443	19	.	.	PUNCT
taxlaw-7412	444	1	12:58	12:58	NUM
taxlaw-7412	444	2	of	of	ADP
taxlaw-7412	444	3	profits	profit	NOUN
taxlaw-7412	444	4	among	among	ADP
taxlaw-7412	444	5	jurisdictions	jurisdiction	NOUN
taxlaw-7412	444	6	also	also	ADV
taxlaw-7412	444	7	builds	build	VERB
taxlaw-7412	444	8	on	on	ADP
taxlaw-7412	444	9	concepts	concept	NOUN
taxlaw-7412	444	10	such	such	ADJ
taxlaw-7412	444	11	as	as	ADP
taxlaw-7412	444	12	transfer	transfer	NOUN
taxlaw-7412	444	13	pricing	pricing	NOUN
taxlaw-7412	444	14	and	and	CCONJ
taxlaw-7412	444	15	arm	arm	NOUN
taxlaw-7412	444	16	’s	’s	PART
taxlaw-7412	444	17	length	length	NOUN
taxlaw-7412	444	18	standards	standard	NOUN
taxlaw-7412	444	19	that	that	PRON
taxlaw-7412	444	20	require	require	VERB
taxlaw-7412	444	21	a	a	DET
taxlaw-7412	444	22	significant	significant	ADJ
taxlaw-7412	444	23	degree	degree	NOUN
taxlaw-7412	444	24	of	of	ADP
taxlaw-7412	444	25	stipulation	stipulation	NOUN
taxlaw-7412	444	26	and	and	CCONJ
taxlaw-7412	444	27	are	be	AUX
taxlaw-7412	444	28	subject	subject	ADJ
taxlaw-7412	444	29	to	to	ADP
taxlaw-7412	444	30	varying	vary	VERB
taxlaw-7412	444	31	accounting	accounting	NOUN
taxlaw-7412	444	32	methods	method	NOUN
taxlaw-7412	444	33	that	that	PRON
taxlaw-7412	444	34	lead	lead	VERB
taxlaw-7412	444	35	to	to	ADP
taxlaw-7412	444	36	significantly	significantly	ADV
taxlaw-7412	444	37	different	different	ADJ
taxlaw-7412	444	38	distributional	distributional	ADJ
taxlaw-7412	444	39	outcomes.131	outcomes.131	NUM
taxlaw-7412	444	40	the	the	DET
taxlaw-7412	444	41	digitalization	digitalization	NOUN
taxlaw-7412	444	42	of	of	ADP
taxlaw-7412	444	43	the	the	DET
taxlaw-7412	444	44	economy	economy	NOUN
taxlaw-7412	444	45	in	in	ADP
taxlaw-7412	444	46	recent	recent	ADJ
taxlaw-7412	444	47	decades	decade	NOUN
taxlaw-7412	444	48	further	far	ADV
taxlaw-7412	444	49	compounds	compound	VERB
taxlaw-7412	444	50	the	the	DET
taxlaw-7412	444	51	problem.132	problem.132	NOUN
taxlaw-7412	444	52	recent	recent	ADJ
taxlaw-7412	444	53	difficulties	difficulty	NOUN
taxlaw-7412	444	54	in	in	ADP
taxlaw-7412	444	55	aligning	align	VERB
taxlaw-7412	444	56	tax	tax	NOUN
taxlaw-7412	444	57	jurisdictions	jurisdiction	NOUN
taxlaw-7412	444	58	with	with	ADP
taxlaw-7412	444	59	the	the	DET
taxlaw-7412	444	60	location	location	NOUN
taxlaw-7412	444	61	of	of	ADP
taxlaw-7412	444	62	economic	economic	ADJ
taxlaw-7412	444	63	activity	activity	NOUN
taxlaw-7412	444	64	and	and	CCONJ
taxlaw-7412	444	65	recent	recent	ADJ
taxlaw-7412	444	66	attempts	attempt	NOUN
taxlaw-7412	444	67	by	by	ADP
taxlaw-7412	444	68	the	the	DET
taxlaw-7412	444	69	oecd	oecd	PROPN
taxlaw-7412	444	70	to	to	PART
taxlaw-7412	444	71	update	update	VERB
taxlaw-7412	444	72	rules	rule	NOUN
taxlaw-7412	444	73	for	for	ADP
taxlaw-7412	444	74	nexus	nexus	NOUN
taxlaw-7412	444	75	and	and	CCONJ
taxlaw-7412	444	76	profit	profit	NOUN
taxlaw-7412	444	77	attribution	attribution	NOUN
taxlaw-7412	444	78	for	for	ADP
taxlaw-7412	444	79	the	the	DET
taxlaw-7412	444	80	digitalized	digitalize	VERB
taxlaw-7412	444	81	economy	economy	NOUN
taxlaw-7412	444	82	also	also	ADV
taxlaw-7412	444	83	point	point	VERB
taxlaw-7412	444	84	to	to	ADP
taxlaw-7412	444	85	a	a	DET
taxlaw-7412	444	86	significant	significant	ADJ
taxlaw-7412	444	87	arbitrariness	arbitrariness	NOUN
taxlaw-7412	444	88	in	in	ADP
taxlaw-7412	444	89	how	how	SCONJ
taxlaw-7412	444	90	entitlement	entitlement	NOUN
taxlaw-7412	444	91	to	to	ADP
taxlaw-7412	444	92	tax	tax	NOUN
taxlaw-7412	444	93	is	be	AUX
taxlaw-7412	444	94	assigned.133	assigned.133	NOUN
taxlaw-7412	444	95	all	all	PRON
taxlaw-7412	444	96	of	of	ADP
taxlaw-7412	444	97	these	these	DET
taxlaw-7412	444	98	difficulties	difficulty	NOUN
taxlaw-7412	444	99	demonstrate	demonstrate	VERB
taxlaw-7412	444	100	that	that	SCONJ
taxlaw-7412	444	101	the	the	DET
taxlaw-7412	444	102	effectiveness	effectiveness	NOUN
taxlaw-7412	444	103	of	of	ADP
taxlaw-7412	444	104	existing	exist	VERB
taxlaw-7412	444	105	tax	tax	NOUN
taxlaw-7412	444	106	concepts	concept	NOUN
taxlaw-7412	444	107	in	in	ADP
taxlaw-7412	444	108	asserting	assert	VERB
taxlaw-7412	444	109	tax	tax	NOUN
taxlaw-7412	444	110	entitlement	entitlement	NOUN
taxlaw-7412	444	111	is	be	AUX
taxlaw-7412	444	112	limited	limited	ADJ
taxlaw-7412	444	113	.	.	PUNCT
taxlaw-7412	445	1	they	they	PRON
taxlaw-7412	445	2	have	have	AUX
taxlaw-7412	445	3	been	be	AUX
taxlaw-7412	445	4	historically	historically	ADV
taxlaw-7412	445	5	useful	useful	ADJ
taxlaw-7412	445	6	in	in	ADP
taxlaw-7412	445	7	determining	determine	VERB
taxlaw-7412	445	8	international	international	ADJ
taxlaw-7412	445	9	tax	tax	NOUN
taxlaw-7412	445	10	rules	rule	NOUN
taxlaw-7412	445	11	,	,	PUNCT
taxlaw-7412	445	12	but	but	CCONJ
taxlaw-7412	445	13	the	the	DET
taxlaw-7412	445	14	increasing	increase	VERB
taxlaw-7412	445	15	complexity	complexity	NOUN
taxlaw-7412	445	16	—	—	PUNCT
taxlaw-7412	445	17	and	and	CCONJ
taxlaw-7412	445	18	,	,	PUNCT
taxlaw-7412	445	19	more	more	ADV
taxlaw-7412	445	20	importantly	importantly	ADV
taxlaw-7412	445	21	,	,	PUNCT
taxlaw-7412	445	22	arbitrariness	arbitrariness	NOUN
taxlaw-7412	445	23	—	—	PUNCT
taxlaw-7412	445	24	involved	involve	VERB
taxlaw-7412	445	25	in	in	ADP
taxlaw-7412	445	26	redefining	redefine	VERB
taxlaw-7412	445	27	and	and	CCONJ
taxlaw-7412	445	28	adapting	adapt	VERB
taxlaw-7412	445	29	them	they	PRON
taxlaw-7412	445	30	to	to	ADP
taxlaw-7412	445	31	the	the	DET
taxlaw-7412	445	32	present	present	ADJ
taxlaw-7412	445	33	reality	reality	NOUN
taxlaw-7412	445	34	reveals	reveal	VERB
taxlaw-7412	445	35	the	the	DET
taxlaw-7412	445	36	limitations	limitation	NOUN
taxlaw-7412	445	37	of	of	ADP
taxlaw-7412	445	38	entitlement	entitlement	NOUN
taxlaw-7412	445	39	approaches	approach	NOUN
taxlaw-7412	445	40	as	as	ADP
taxlaw-7412	445	41	normatively	normatively	ADV
taxlaw-7412	445	42	justified	justify	VERB
taxlaw-7412	445	43	tools	tool	NOUN
taxlaw-7412	445	44	to	to	PART
taxlaw-7412	445	45	determine	determine	VERB
taxlaw-7412	445	46	allocation.134	allocation.134	NOUN
taxlaw-7412	445	47	these	these	DET
taxlaw-7412	445	48	limitations	limitation	NOUN
taxlaw-7412	445	49	make	make	VERB
taxlaw-7412	445	50	it	it	PRON
taxlaw-7412	445	51	difficult	difficult	ADJ
taxlaw-7412	445	52	to	to	PART
taxlaw-7412	445	53	justify	justify	VERB
taxlaw-7412	445	54	an	an	DET
taxlaw-7412	445	55	allocation	allocation	NOUN
taxlaw-7412	445	56	of	of	ADP
taxlaw-7412	445	57	the	the	DET
taxlaw-7412	445	58	international	international	ADJ
taxlaw-7412	445	59	tax	tax	NOUN
taxlaw-7412	445	60	base	base	NOUN
taxlaw-7412	445	61	solely	solely	ADV
taxlaw-7412	445	62	on	on	ADP
taxlaw-7412	445	63	the	the	DET
taxlaw-7412	445	64	basis	basis	NOUN
taxlaw-7412	445	65	of	of	ADP
taxlaw-7412	445	66	sovereignty	sovereignty	NOUN
taxlaw-7412	445	67	or	or	CCONJ
taxlaw-7412	445	68	economic	economic	ADJ
taxlaw-7412	445	69	allegiance	allegiance	NOUN
taxlaw-7412	445	70	.	.	PUNCT
taxlaw-7412	446	1	when	when	SCONJ
taxlaw-7412	446	2	these	these	DET
taxlaw-7412	446	3	entitlement	entitlement	NOUN
taxlaw-7412	446	4	approaches	approach	NOUN
taxlaw-7412	446	5	fail	fail	VERB
taxlaw-7412	446	6	to	to	PART
taxlaw-7412	446	7	accurately	accurately	ADV
taxlaw-7412	446	8	determine	determine	VERB
taxlaw-7412	446	9	how	how	SCONJ
taxlaw-7412	446	10	rights	right	NOUN
taxlaw-7412	446	11	should	should	AUX
taxlaw-7412	446	12	be	be	AUX
taxlaw-7412	446	13	normatively	normatively	ADV
taxlaw-7412	446	14	distributed	distribute	VERB
taxlaw-7412	446	15	,	,	PUNCT
taxlaw-7412	446	16	some	some	DET
taxlaw-7412	446	17	other	other	ADJ
taxlaw-7412	446	18	normative	normative	ADJ
taxlaw-7412	446	19	criterion	criterion	NOUN
taxlaw-7412	446	20	is	be	AUX
taxlaw-7412	446	21	required	require	VERB
taxlaw-7412	446	22	to	to	PART
taxlaw-7412	446	23	address	address	VERB
taxlaw-7412	446	24	their	their	PRON
taxlaw-7412	446	25	shortcomings.135	shortcomings.135	NOUN
taxlaw-7412	446	26	of	of	ADP
taxlaw-7412	446	27	developing	develop	VERB
taxlaw-7412	446	28	countries	country	NOUN
taxlaw-7412	446	29	,	,	PUNCT
taxlaw-7412	446	30	see	see	VERB
taxlaw-7412	446	31	sergio	sergio	PROPN
taxlaw-7412	446	32	andré	andré	PROPN
taxlaw-7412	446	33	rocha	rocha	PROPN
taxlaw-7412	446	34	,	,	PUNCT
taxlaw-7412	446	35	should	should	AUX
taxlaw-7412	446	36	developing	develop	VERB
taxlaw-7412	446	37	countries	country	NOUN
taxlaw-7412	446	38	include	include	VERB
taxlaw-7412	446	39	article	article	NOUN
taxlaw-7412	446	40	7	7	NUM
taxlaw-7412	446	41	in	in	ADP
taxlaw-7412	446	42	their	their	PRON
taxlaw-7412	446	43	tax	tax	NOUN
taxlaw-7412	446	44	treaties	treaty	NOUN
taxlaw-7412	446	45	?	?	PUNCT
taxlaw-7412	446	46	,	,	PUNCT
taxlaw-7412	446	47	71	71	NUM
taxlaw-7412	446	48	bull	bull	NOUN
taxlaw-7412	446	49	.	.	PUNCT
taxlaw-7412	447	1	int’l	int’l	PRON
taxlaw-7412	447	2	taxation	taxation	NOUN
taxlaw-7412	447	3	354	354	NUM
taxlaw-7412	447	4	(	(	PUNCT
taxlaw-7412	447	5	2017	2017	NUM
taxlaw-7412	447	6	)	)	PUNCT
taxlaw-7412	447	7	.	.	PUNCT
taxlaw-7412	448	1	131	131	NUM
taxlaw-7412	448	2	see	see	VERB
taxlaw-7412	448	3	michael	michael	PROPN
taxlaw-7412	448	4	mazerov	mazerov	PROPN
taxlaw-7412	448	5	,	,	PUNCT
taxlaw-7412	448	6	why	why	SCONJ
taxlaw-7412	448	7	arm	arm	NOUN
taxlaw-7412	448	8	’s	’s	PART
taxlaw-7412	448	9	length	length	NOUN
taxlaw-7412	448	10	falls	fall	VERB
taxlaw-7412	448	11	short	short	ADJ
taxlaw-7412	448	12	,	,	PUNCT
taxlaw-7412	448	13	5	5	NUM
taxlaw-7412	448	14	int’l	int’l	NUM
taxlaw-7412	448	15	tax	tax	NOUN
taxlaw-7412	448	16	rev	rev	PROPN
taxlaw-7412	448	17	.	.	PROPN
taxlaw-7412	448	18	28	28	NUM
taxlaw-7412	448	19	(	(	PUNCT
taxlaw-7412	448	20	1994	1994	NUM
taxlaw-7412	448	21	)	)	PUNCT
taxlaw-7412	448	22	;	;	PUNCT
taxlaw-7412	448	23	reuven	reuven	PROPN
taxlaw-7412	448	24	s.	s.	PROPN
taxlaw-7412	448	25	avi	avi	PROPN
taxlaw-7412	448	26	-	-	PUNCT
taxlaw-7412	448	27	yonah	yonah	PROPN
taxlaw-7412	448	28	,	,	PUNCT
taxlaw-7412	448	29	the	the	DET
taxlaw-7412	448	30	rise	rise	NOUN
taxlaw-7412	448	31	and	and	CCONJ
taxlaw-7412	448	32	fall	fall	NOUN
taxlaw-7412	448	33	of	of	ADP
taxlaw-7412	448	34	arm	arm	NOUN
taxlaw-7412	448	35	’s	’s	PART
taxlaw-7412	448	36	length	length	NOUN
taxlaw-7412	448	37	:	:	PUNCT
taxlaw-7412	448	38	a	a	DET
taxlaw-7412	448	39	study	study	NOUN
taxlaw-7412	448	40	in	in	ADP
taxlaw-7412	448	41	the	the	DET
taxlaw-7412	448	42	evolution	evolution	NOUN
taxlaw-7412	448	43	of	of	ADP
taxlaw-7412	448	44	u.s	u.s	PROPN
taxlaw-7412	448	45	.	.	PROPN
taxlaw-7412	448	46	international	international	PROPN
taxlaw-7412	448	47	taxation	taxation	PROPN
taxlaw-7412	448	48	,	,	PUNCT
taxlaw-7412	448	49	15	15	NUM
taxlaw-7412	448	50	va	va	NOUN
taxlaw-7412	448	51	.	.	PUNCT
taxlaw-7412	448	52	tax	tax	PROPN
taxlaw-7412	448	53	rev	rev	PROPN
taxlaw-7412	448	54	.	.	PROPN
taxlaw-7412	448	55	89	89	NUM
taxlaw-7412	448	56	(	(	PUNCT
taxlaw-7412	448	57	1995	1995	NUM
taxlaw-7412	448	58	)	)	PUNCT
taxlaw-7412	448	59	;	;	PUNCT
taxlaw-7412	448	60	see	see	VERB
taxlaw-7412	448	61	also	also	ADV
taxlaw-7412	448	62	yariv	yariv	ADJ
taxlaw-7412	448	63	brauner	brauner	NOUN
taxlaw-7412	448	64	,	,	PUNCT
taxlaw-7412	448	65	between	between	ADP
taxlaw-7412	448	66	arm	arm	NOUN
taxlaw-7412	448	67	’s	’s	PART
taxlaw-7412	448	68	length	length	NOUN
taxlaw-7412	448	69	and	and	CCONJ
taxlaw-7412	448	70	formulary	formulary	NOUN
taxlaw-7412	448	71	apportionment	apportionment	NOUN
taxlaw-7412	448	72	,	,	PUNCT
taxlaw-7412	448	73	in	in	ADP
taxlaw-7412	448	74	the	the	DET
taxlaw-7412	448	75	allocation	allocation	NOUN
taxlaw-7412	448	76	of	of	ADP
taxlaw-7412	448	77	multinational	multinational	ADJ
taxlaw-7412	448	78	business	business	NOUN
taxlaw-7412	448	79	income	income	NOUN
taxlaw-7412	448	80	:	:	PUNCT
taxlaw-7412	448	81	reassessing	reassess	VERB
taxlaw-7412	448	82	the	the	DET
taxlaw-7412	448	83	formulary	formulary	ADJ
taxlaw-7412	448	84	apportionment	apportionment	NOUN
taxlaw-7412	448	85	option	option	NOUN
taxlaw-7412	448	86	§	§	NOUN
taxlaw-7412	448	87	8.01	8.01	NUM
taxlaw-7412	448	88	(	(	PUNCT
taxlaw-7412	448	89	rick	rick	PROPN
taxlaw-7412	448	90	krever	krever	PROPN
taxlaw-7412	448	91	&	&	CCONJ
taxlaw-7412	448	92	françois	françois	PROPN
taxlaw-7412	448	93	vaillancourt	vaillancourt	PROPN
taxlaw-7412	448	94	eds	ed	NOUN
taxlaw-7412	448	95	.	.	PROPN
taxlaw-7412	448	96	,	,	PUNCT
taxlaw-7412	448	97	2020	2020	NUM
taxlaw-7412	448	98	)	)	PUNCT
taxlaw-7412	448	99	(	(	PUNCT
taxlaw-7412	448	100	pointing	point	VERB
taxlaw-7412	448	101	out	out	ADP
taxlaw-7412	448	102	the	the	DET
taxlaw-7412	448	103	complexity	complexity	NOUN
taxlaw-7412	448	104	and	and	CCONJ
taxlaw-7412	448	105	costliness	costliness	NOUN
taxlaw-7412	448	106	of	of	ADP
taxlaw-7412	448	107	arm	arm	NOUN
taxlaw-7412	448	108	’s	’s	PART
taxlaw-7412	448	109	length	length	NOUN
taxlaw-7412	448	110	standard	standard	NOUN
taxlaw-7412	448	111	-	-	PUNCT
taxlaw-7412	448	112	based	base	VERB
taxlaw-7412	448	113	transfer	transfer	NOUN
taxlaw-7412	448	114	pricing	pricing	NOUN
taxlaw-7412	448	115	for	for	ADP
taxlaw-7412	448	116	developing	develop	VERB
taxlaw-7412	448	117	countries	country	NOUN
taxlaw-7412	448	118	)	)	PUNCT
taxlaw-7412	448	119	.	.	PUNCT
taxlaw-7412	449	1	132	132	NUM
taxlaw-7412	449	2	see	see	NOUN
taxlaw-7412	449	3	,	,	PUNCT
taxlaw-7412	449	4	e.g.	e.g.	ADV
taxlaw-7412	449	5	,	,	PUNCT
taxlaw-7412	449	6	alessandro	alessandro	PROPN
taxlaw-7412	449	7	turina	turina	ADV
taxlaw-7412	449	8	,	,	PUNCT
taxlaw-7412	449	9	which	which	DET
taxlaw-7412	449	10	‘	'	PUNCT
taxlaw-7412	449	11	source	source	NOUN
taxlaw-7412	449	12	taxation	taxation	NOUN
taxlaw-7412	449	13	’	'	PUNCT
taxlaw-7412	449	14	for	for	ADP
taxlaw-7412	449	15	the	the	DET
taxlaw-7412	449	16	digital	digital	ADJ
taxlaw-7412	449	17	economy	economy	NOUN
taxlaw-7412	449	18	?	?	PUNCT
taxlaw-7412	449	19	,	,	PUNCT
taxlaw-7412	449	20	46	46	NUM
taxlaw-7412	449	21	intertax	intertax	NOUN
taxlaw-7412	449	22	495	495	NUM
taxlaw-7412	449	23	(	(	PUNCT
taxlaw-7412	449	24	2018	2018	NUM
taxlaw-7412	449	25	)	)	PUNCT
taxlaw-7412	449	26	;	;	PUNCT
taxlaw-7412	449	27	yariv	yariv	NOUN
taxlaw-7412	449	28	brauner	brauner	NOUN
taxlaw-7412	449	29	,	,	PUNCT
taxlaw-7412	449	30	taxing	tax	VERB
taxlaw-7412	449	31	the	the	DET
taxlaw-7412	449	32	digital	digital	ADJ
taxlaw-7412	449	33	economy	economy	NOUN
taxlaw-7412	449	34	post	post	NOUN
taxlaw-7412	449	35	-	-	NOUN
taxlaw-7412	449	36	beps	bep	NOUN
taxlaw-7412	449	37	,	,	PUNCT
taxlaw-7412	449	38	seriously	seriously	ADV
taxlaw-7412	449	39	,	,	PUNCT
taxlaw-7412	449	40	46	46	NUM
taxlaw-7412	449	41	intertax	intertax	NOUN
taxlaw-7412	449	42	462	462	NUM
taxlaw-7412	449	43	(	(	PUNCT
taxlaw-7412	449	44	2018	2018	NUM
taxlaw-7412	449	45	)	)	PUNCT
taxlaw-7412	449	46	.	.	PUNCT
taxlaw-7412	450	1	133	133	NUM
taxlaw-7412	450	2	see	see	VERB
taxlaw-7412	450	3	,	,	PUNCT
taxlaw-7412	450	4	e.g.	e.g.	ADV
taxlaw-7412	450	5	,	,	PUNCT
taxlaw-7412	450	6	michael	michael	PROPN
taxlaw-7412	450	7	p.	p.	PROPN
taxlaw-7412	450	8	devereux	devereux	PROPN
taxlaw-7412	450	9	&	&	CCONJ
taxlaw-7412	450	10	john	john	PROPN
taxlaw-7412	450	11	vella	vella	PROPN
taxlaw-7412	450	12	,	,	PUNCT
taxlaw-7412	450	13	are	be	AUX
taxlaw-7412	450	14	we	we	PRON
taxlaw-7412	450	15	heading	head	VERB
taxlaw-7412	450	16	towards	towards	ADP
taxlaw-7412	450	17	a	a	DET
taxlaw-7412	450	18	corporate	corporate	ADJ
taxlaw-7412	450	19	tax	tax	NOUN
taxlaw-7412	450	20	system	system	NOUN
taxlaw-7412	450	21	fit	fit	ADJ
taxlaw-7412	450	22	for	for	ADP
taxlaw-7412	450	23	the	the	DET
taxlaw-7412	450	24	21st	21st	ADJ
taxlaw-7412	450	25	century	century	NOUN
taxlaw-7412	450	26	?	?	PUNCT
taxlaw-7412	450	27	,	,	PUNCT
taxlaw-7412	450	28	35	35	NUM
taxlaw-7412	450	29	fiscal	fiscal	ADJ
taxlaw-7412	450	30	stud	stud	NOUN
taxlaw-7412	450	31	.	.	PUNCT
taxlaw-7412	451	1	449	449	NUM
taxlaw-7412	451	2	(	(	PUNCT
taxlaw-7412	451	3	2014	2014	NUM
taxlaw-7412	451	4	)	)	PUNCT
taxlaw-7412	451	5	;	;	PUNCT
taxlaw-7412	452	1	allison	allison	PROPN
taxlaw-7412	452	2	christians	christians	PROPN
taxlaw-7412	452	3	,	,	PUNCT
taxlaw-7412	452	4	taxing	tax	VERB
taxlaw-7412	452	5	according	accord	VERB
taxlaw-7412	452	6	to	to	ADP
taxlaw-7412	452	7	value	value	NOUN
taxlaw-7412	452	8	creation	creation	NOUN
taxlaw-7412	452	9	,	,	PUNCT
taxlaw-7412	452	10	90	90	NUM
taxlaw-7412	452	11	tax	tax	NOUN
taxlaw-7412	452	12	notes	note	NOUN
taxlaw-7412	452	13	int’l	int’l	NOUN
taxlaw-7412	452	14	1379	1379	NUM
taxlaw-7412	452	15	(	(	PUNCT
taxlaw-7412	452	16	jun	jun	PROPN
taxlaw-7412	452	17	.	.	PROPN
taxlaw-7412	452	18	18	18	NUM
taxlaw-7412	452	19	,	,	PUNCT
taxlaw-7412	452	20	2018	2018	NUM
taxlaw-7412	452	21	)	)	PUNCT
taxlaw-7412	452	22	;	;	PUNCT
taxlaw-7412	452	23	allison	allison	PROPN
taxlaw-7412	452	24	christians	christians	PROPN
taxlaw-7412	452	25	&	&	CCONJ
taxlaw-7412	452	26	laurens	laurens	PROPN
taxlaw-7412	452	27	van	van	PROPN
taxlaw-7412	452	28	apeldoorn	apeldoorn	PROPN
taxlaw-7412	452	29	,	,	PUNCT
taxlaw-7412	452	30	taxing	tax	VERB
taxlaw-7412	452	31	income	income	NOUN
taxlaw-7412	452	32	where	where	SCONJ
taxlaw-7412	452	33	value	value	NOUN
taxlaw-7412	452	34	is	be	AUX
taxlaw-7412	452	35	created	create	VERB
taxlaw-7412	452	36	,	,	PUNCT
taxlaw-7412	452	37	22	22	NUM
taxlaw-7412	452	38	fla	fla	NOUN
taxlaw-7412	452	39	.	.	PUNCT
taxlaw-7412	453	1	tax	tax	PROPN
taxlaw-7412	453	2	rev	rev	PROPN
taxlaw-7412	453	3	.	.	PROPN
taxlaw-7412	453	4	1	1	NUM
taxlaw-7412	453	5	(	(	PUNCT
taxlaw-7412	453	6	2018	2018	NUM
taxlaw-7412	453	7	)	)	PUNCT
taxlaw-7412	453	8	;	;	PUNCT
taxlaw-7412	454	1	j.	j.	PROPN
taxlaw-7412	454	2	scott	scott	PROPN
taxlaw-7412	454	3	wilkie	wilkie	PROPN
taxlaw-7412	454	4	,	,	PUNCT
taxlaw-7412	454	5	the	the	DET
taxlaw-7412	454	6	way	way	NOUN
taxlaw-7412	454	7	we	we	PRON
taxlaw-7412	454	8	were	be	AUX
taxlaw-7412	454	9	?	?	PUNCT
taxlaw-7412	455	1	the	the	DET
taxlaw-7412	455	2	way	way	NOUN
taxlaw-7412	455	3	we	we	PRON
taxlaw-7412	455	4	must	must	AUX
taxlaw-7412	455	5	be	be	AUX
taxlaw-7412	455	6	?	?	PUNCT
taxlaw-7412	456	1	the	the	DET
taxlaw-7412	456	2	‘	'	PUNCT
taxlaw-7412	456	3	arm	arm	NOUN
taxlaw-7412	456	4	’s	’s	PART
taxlaw-7412	456	5	length	length	NOUN
taxlaw-7412	456	6	principle	principle	NOUN
taxlaw-7412	456	7	’	'	PUNCT
taxlaw-7412	456	8	sees	see	VERB
taxlaw-7412	456	9	itself	itself	PRON
taxlaw-7412	456	10	(	(	PUNCT
taxlaw-7412	456	11	for	for	ADP
taxlaw-7412	456	12	what	what	PRON
taxlaw-7412	456	13	it	it	PRON
taxlaw-7412	456	14	is	be	AUX
taxlaw-7412	456	15	)	)	PUNCT
taxlaw-7412	456	16	in	in	ADP
taxlaw-7412	456	17	the	the	DET
taxlaw-7412	456	18	‘	'	PUNCT
taxlaw-7412	456	19	digital	digital	ADJ
taxlaw-7412	456	20	’	'	PUNCT
taxlaw-7412	456	21	mirror	mirror	NOUN
taxlaw-7412	456	22	,	,	PUNCT
taxlaw-7412	456	23	47	47	NUM
taxlaw-7412	456	24	intertax	intertax	NOUN
taxlaw-7412	456	25	1087	1087	NUM
taxlaw-7412	456	26	(	(	PUNCT
taxlaw-7412	456	27	2019	2019	NUM
taxlaw-7412	456	28	)	)	PUNCT
taxlaw-7412	456	29	;	;	PUNCT
taxlaw-7412	457	1	ruth	ruth	PROPN
taxlaw-7412	457	2	mason	mason	PROPN
taxlaw-7412	457	3	,	,	PUNCT
taxlaw-7412	457	4	the	the	DET
taxlaw-7412	457	5	transformation	transformation	NOUN
taxlaw-7412	457	6	of	of	ADP
taxlaw-7412	457	7	international	international	ADJ
taxlaw-7412	457	8	tax	tax	NOUN
taxlaw-7412	457	9	,	,	PUNCT
taxlaw-7412	457	10	114	114	NUM
taxlaw-7412	457	11	am	am	NOUN
taxlaw-7412	457	12	.	.	PUNCT
taxlaw-7412	458	1	j.	j.	PROPN
taxlaw-7412	458	2	int’l	int’l	PROPN
taxlaw-7412	458	3	l.	l.	PROPN
taxlaw-7412	458	4	353	353	NUM
taxlaw-7412	458	5	(	(	PUNCT
taxlaw-7412	458	6	2020	2020	NUM
taxlaw-7412	458	7	)	)	PUNCT
taxlaw-7412	458	8	.	.	PUNCT
taxlaw-7412	459	1	for	for	ADP
taxlaw-7412	459	2	the	the	DET
taxlaw-7412	459	3	oecd	oecd	PROPN
taxlaw-7412	459	4	’s	’s	PART
taxlaw-7412	459	5	work	work	NOUN
taxlaw-7412	459	6	on	on	ADP
taxlaw-7412	459	7	addressing	address	VERB
taxlaw-7412	459	8	the	the	DET
taxlaw-7412	459	9	digitalization	digitalization	NOUN
taxlaw-7412	459	10	of	of	ADP
taxlaw-7412	459	11	the	the	DET
taxlaw-7412	459	12	economy	economy	NOUN
taxlaw-7412	459	13	,	,	PUNCT
taxlaw-7412	459	14	see	see	VERB
taxlaw-7412	459	15	oecd	oecd	PROPN
taxlaw-7412	459	16	,	,	PUNCT
taxlaw-7412	459	17	programme	programme	NOUN
taxlaw-7412	459	18	of	of	ADP
taxlaw-7412	459	19	work	work	NOUN
taxlaw-7412	459	20	to	to	PART
taxlaw-7412	459	21	develop	develop	VERB
taxlaw-7412	459	22	a	a	DET
taxlaw-7412	459	23	consensus	consensus	NOUN
taxlaw-7412	459	24	solution	solution	NOUN
taxlaw-7412	459	25	to	to	ADP
taxlaw-7412	459	26	the	the	DET
taxlaw-7412	459	27	tax	tax	NOUN
taxlaw-7412	459	28	challenges	challenge	NOUN
taxlaw-7412	459	29	arising	arise	VERB
taxlaw-7412	459	30	from	from	ADP
taxlaw-7412	459	31	the	the	DET
taxlaw-7412	459	32	digitalisation	digitalisation	NOUN
taxlaw-7412	459	33	of	of	ADP
taxlaw-7412	459	34	the	the	DET
taxlaw-7412	459	35	economy	economy	NOUN
taxlaw-7412	459	36	:	:	PUNCT
taxlaw-7412	459	37	inclusive	inclusive	ADJ
taxlaw-7412	459	38	framework	framework	NOUN
taxlaw-7412	459	39	on	on	ADP
taxlaw-7412	459	40	beps	bep	NOUN
taxlaw-7412	459	41	(	(	PUNCT
taxlaw-7412	459	42	2019	2019	NUM
taxlaw-7412	459	43	)	)	PUNCT
taxlaw-7412	459	44	,	,	PUNCT
taxlaw-7412	459	45	https://www.oecd.org/tax/beps/programme-of-work-to-develop-a-consensussolution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.pdf	https://www.oecd.org/tax/beps/programme-of-work-to-develop-a-consensussolution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.pdf	NOUN
taxlaw-7412	460	1	[	[	X
taxlaw-7412	460	2	https://perma.cc/7hextm3n	https://perma.cc/7hextm3n	X
taxlaw-7412	460	3	]	]	X
taxlaw-7412	460	4	[	[	X
taxlaw-7412	460	5	hereinafter	hereinafter	NOUN
taxlaw-7412	460	6	,	,	PUNCT
taxlaw-7412	460	7	oecd	oecd	PROPN
taxlaw-7412	460	8	,	,	PUNCT
taxlaw-7412	460	9	programme	programme	NOUN
taxlaw-7412	460	10	of	of	ADP
taxlaw-7412	460	11	work	work	NOUN
taxlaw-7412	460	12	]	]	X
taxlaw-7412	460	13	;	;	PUNCT
taxlaw-7412	460	14	oecd	oecd	PROPN
taxlaw-7412	460	15	,	,	PUNCT
taxlaw-7412	460	16	secretariat	secretariat	NOUN
taxlaw-7412	460	17	proposal	proposal	NOUN
taxlaw-7412	460	18	for	for	ADP
taxlaw-7412	460	19	a	a	DET
taxlaw-7412	460	20	“	"	PUNCT
taxlaw-7412	460	21	unified	unified	ADJ
taxlaw-7412	460	22	approach	approach	NOUN
taxlaw-7412	460	23	”	"	PUNCT
taxlaw-7412	460	24	under	under	ADP
taxlaw-7412	460	25	pillar	pillar	NOUN
taxlaw-7412	460	26	one	one	NUM
taxlaw-7412	460	27	:	:	PUNCT
taxlaw-7412	460	28	public	public	ADJ
taxlaw-7412	460	29	consultation	consultation	NOUN
taxlaw-7412	460	30	document	document	NOUN
taxlaw-7412	460	31	(	(	PUNCT
taxlaw-7412	460	32	2019	2019	NUM
taxlaw-7412	460	33	)	)	PUNCT
taxlaw-7412	460	34	,	,	PUNCT
taxlaw-7412	460	35	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-7412	461	1	[	[	X
taxlaw-7412	461	2	https://perma.cc/cv3g-b6rf	https://perma.cc/cv3g-b6rf	X
taxlaw-7412	461	3	]	]	X
taxlaw-7412	461	4	[	[	X
taxlaw-7412	461	5	hereinafter	hereinafter	NOUN
taxlaw-7412	461	6	,	,	PUNCT
taxlaw-7412	461	7	oecd	oecd	PROPN
taxlaw-7412	461	8	,	,	PUNCT
taxlaw-7412	461	9	secretariat	secretariat	NOUN
taxlaw-7412	461	10	proposal	proposal	NOUN
taxlaw-7412	461	11	]	]	X
taxlaw-7412	461	12	;	;	PUNCT
taxlaw-7412	461	13	oecd	oecd	PROPN
taxlaw-7412	461	14	,	,	PUNCT
taxlaw-7412	461	15	statement	statement	NOUN
taxlaw-7412	461	16	by	by	ADP
taxlaw-7412	461	17	the	the	DET
taxlaw-7412	461	18	oecd	oecd	PROPN
taxlaw-7412	461	19	/	/	SYM
taxlaw-7412	461	20	g20	g20	NOUN
taxlaw-7412	461	21	inclusive	inclusive	ADJ
taxlaw-7412	461	22	framework	framework	NOUN
taxlaw-7412	461	23	on	on	ADP
taxlaw-7412	461	24	beps	bep	NOUN
taxlaw-7412	461	25	on	on	ADP
taxlaw-7412	461	26	the	the	DET
taxlaw-7412	461	27	two	two	NUM
taxlaw-7412	461	28	pillar	pillar	NOUN
taxlaw-7412	461	29	approach	approach	NOUN
taxlaw-7412	461	30	to	to	PART
taxlaw-7412	461	31	address	address	VERB
taxlaw-7412	461	32	the	the	DET
taxlaw-7412	461	33	tax	tax	NOUN
taxlaw-7412	461	34	challenges	challenge	NOUN
taxlaw-7412	461	35	arising	arise	VERB
taxlaw-7412	461	36	from	from	ADP
taxlaw-7412	461	37	the	the	DET
taxlaw-7412	461	38	digitalisation	digitalisation	NOUN
taxlaw-7412	461	39	of	of	ADP
taxlaw-7412	461	40	the	the	DET
taxlaw-7412	461	41	economy	economy	NOUN
taxlaw-7412	461	42	(	(	PUNCT
taxlaw-7412	461	43	2020	2020	NUM
taxlaw-7412	461	44	)	)	PUNCT
taxlaw-7412	461	45	,	,	PUNCT
taxlaw-7412	461	46	https://www.oecd.org/tax/beps/statement-by-the-oecd-g20-inclusive-framework-on-beps.htm	https://www.oecd.org/tax/beps/statement-by-the-oecd-g20-inclusive-framework-on-beps.htm	NOUN
taxlaw-7412	462	1	[	[	X
taxlaw-7412	462	2	https://perma.cc/a2vf-jls9	https://perma.cc/a2vf-jls9	X
taxlaw-7412	462	3	]	]	X
taxlaw-7412	462	4	.	.	PUNCT
taxlaw-7412	463	1	134	134	NUM
taxlaw-7412	463	2	for	for	ADP
taxlaw-7412	463	3	analyses	analysis	NOUN
taxlaw-7412	463	4	pointing	point	VERB
taxlaw-7412	463	5	to	to	ADP
taxlaw-7412	463	6	the	the	DET
taxlaw-7412	463	7	problematic	problematic	ADJ
taxlaw-7412	463	8	normative	normative	ADJ
taxlaw-7412	463	9	underpinnings	underpinning	NOUN
taxlaw-7412	463	10	of	of	ADP
taxlaw-7412	463	11	entitlement	entitlement	NOUN
taxlaw-7412	463	12	approaches	approach	NOUN
taxlaw-7412	463	13	for	for	ADP
taxlaw-7412	463	14	assigning	assign	VERB
taxlaw-7412	463	15	tax	tax	NOUN
taxlaw-7412	463	16	jurisdiction	jurisdiction	NOUN
taxlaw-7412	463	17	,	,	PUNCT
taxlaw-7412	463	18	see	see	VERB
taxlaw-7412	463	19	hugh	hugh	PROPN
taxlaw-7412	463	20	j.	j.	PROPN
taxlaw-7412	463	21	ault	ault	PROPN
taxlaw-7412	463	22	&	&	CCONJ
taxlaw-7412	463	23	david	david	PROPN
taxlaw-7412	463	24	p.	p.	PROPN
taxlaw-7412	463	25	bradford	bradford	PROPN
taxlaw-7412	463	26	,	,	PUNCT
taxlaw-7412	463	27	taxing	tax	VERB
taxlaw-7412	463	28	international	international	ADJ
taxlaw-7412	463	29	income	income	NOUN
taxlaw-7412	463	30	:	:	PUNCT
taxlaw-7412	463	31	an	an	DET
taxlaw-7412	463	32	analysis	analysis	NOUN
taxlaw-7412	463	33	of	of	ADP
taxlaw-7412	463	34	the	the	DET
taxlaw-7412	463	35	us	us	PROPN
taxlaw-7412	463	36	system	system	NOUN
taxlaw-7412	463	37	and	and	CCONJ
taxlaw-7412	463	38	its	its	PRON
taxlaw-7412	463	39	economic	economic	ADJ
taxlaw-7412	463	40	premises	premise	NOUN
taxlaw-7412	463	41	,	,	PUNCT
taxlaw-7412	463	42	in	in	ADP
taxlaw-7412	463	43	taxation	taxation	NOUN
taxlaw-7412	463	44	in	in	ADP
taxlaw-7412	463	45	the	the	DET
taxlaw-7412	463	46	global	global	ADJ
taxlaw-7412	463	47	economy	economy	NOUN
taxlaw-7412	463	48	11	11	NUM
taxlaw-7412	463	49	,	,	PUNCT
taxlaw-7412	463	50	30	30	NUM
taxlaw-7412	463	51	(	(	PUNCT
taxlaw-7412	463	52	assaf	assaf	PROPN
taxlaw-7412	463	53	razin	razin	PROPN
taxlaw-7412	463	54	&	&	CCONJ
taxlaw-7412	463	55	joel	joel	PROPN
taxlaw-7412	463	56	slemrod	slemrod	PROPN
taxlaw-7412	463	57	,	,	PUNCT
taxlaw-7412	463	58	eds	eds	PROPN
taxlaw-7412	463	59	.	.	PROPN
taxlaw-7412	463	60	,	,	PUNCT
taxlaw-7412	463	61	1990	1990	NUM
taxlaw-7412	463	62	)	)	PUNCT
taxlaw-7412	463	63	(	(	PUNCT
taxlaw-7412	463	64	arguing	argue	VERB
taxlaw-7412	463	65	that	that	SCONJ
taxlaw-7412	463	66	“	"	PUNCT
taxlaw-7412	463	67	[	[	X
taxlaw-7412	463	68	t]he	t]he	ADV
taxlaw-7412	463	69	idea	idea	NOUN
taxlaw-7412	463	70	that	that	SCONJ
taxlaw-7412	463	71	income	income	NOUN
taxlaw-7412	463	72	has	have	AUX
taxlaw-7412	463	73	a	a	DET
taxlaw-7412	463	74	locatable	locatable	ADJ
taxlaw-7412	463	75	source	source	NOUN
taxlaw-7412	463	76	seems	seem	VERB
taxlaw-7412	463	77	to	to	PART
taxlaw-7412	463	78	be	be	AUX
taxlaw-7412	463	79	taken	take	VERB
taxlaw-7412	463	80	for	for	ADP
taxlaw-7412	463	81	granted	grant	VERB
taxlaw-7412	463	82	,	,	PUNCT
taxlaw-7412	463	83	but	but	CCONJ
taxlaw-7412	463	84	the	the	DET
taxlaw-7412	463	85	source	source	NOUN
taxlaw-7412	463	86	of	of	ADP
taxlaw-7412	463	87	income	income	NOUN
taxlaw-7412	463	88	is	be	AUX
taxlaw-7412	463	89	not	not	PART
taxlaw-7412	463	90	a	a	DET
taxlaw-7412	463	91	well	well	ADV
taxlaw-7412	463	92	-	-	PUNCT
taxlaw-7412	463	93	defined	define	VERB
taxlaw-7412	463	94	economic	economic	ADJ
taxlaw-7412	463	95	idea	idea	NOUN
taxlaw-7412	463	96	”	"	PUNCT
taxlaw-7412	463	97	)	)	PUNCT
taxlaw-7412	463	98	;	;	PUNCT
taxlaw-7412	463	99	wei	wei	PROPN
taxlaw-7412	463	100	cui	cui	PROPN
taxlaw-7412	463	101	,	,	PUNCT
taxlaw-7412	463	102	minimalism	minimalism	NOUN
taxlaw-7412	463	103	about	about	ADP
taxlaw-7412	463	104	residence	residence	NOUN
taxlaw-7412	463	105	and	and	CCONJ
taxlaw-7412	463	106	source	source	NOUN
taxlaw-7412	463	107	,	,	PUNCT
taxlaw-7412	463	108	38	38	NUM
taxlaw-7412	463	109	mich	mich	PROPN
taxlaw-7412	463	110	.	.	PUNCT
taxlaw-7412	464	1	j.	j.	PROPN
taxlaw-7412	464	2	int’l	int’l	PROPN
taxlaw-7412	464	3	l.	l.	PROPN
taxlaw-7412	464	4	245	245	NUM
taxlaw-7412	464	5	(	(	PUNCT
taxlaw-7412	464	6	2017	2017	NUM
taxlaw-7412	464	7	)	)	PUNCT
taxlaw-7412	464	8	(	(	PUNCT
taxlaw-7412	464	9	pointing	point	VERB
taxlaw-7412	464	10	to	to	ADP
taxlaw-7412	464	11	the	the	DET
taxlaw-7412	464	12	insufficiency	insufficiency	NOUN
taxlaw-7412	464	13	of	of	ADP
taxlaw-7412	464	14	the	the	DET
taxlaw-7412	464	15	concepts	concept	NOUN
taxlaw-7412	464	16	of	of	ADP
taxlaw-7412	464	17	source	source	NOUN
taxlaw-7412	464	18	and	and	CCONJ
taxlaw-7412	464	19	residence	residence	NOUN
taxlaw-7412	464	20	and	and	CCONJ
taxlaw-7412	464	21	arguing	argue	VERB
taxlaw-7412	464	22	they	they	PRON
taxlaw-7412	464	23	require	require	VERB
taxlaw-7412	464	24	additional	additional	ADJ
taxlaw-7412	464	25	considerations	consideration	NOUN
taxlaw-7412	464	26	such	such	ADJ
taxlaw-7412	464	27	as	as	ADP
taxlaw-7412	464	28	tax	tax	NOUN
taxlaw-7412	464	29	enforceability	enforceability	NOUN
taxlaw-7412	464	30	and	and	CCONJ
taxlaw-7412	464	31	normative	normative	ADJ
taxlaw-7412	464	32	objectives	objective	NOUN
taxlaw-7412	464	33	)	)	PUNCT
taxlaw-7412	464	34	.	.	PUNCT
taxlaw-7412	465	1	135	135	NUM
taxlaw-7412	465	2	see	see	VERB
taxlaw-7412	465	3	stewart	stewart	PROPN
taxlaw-7412	465	4	,	,	PUNCT
taxlaw-7412	465	5	supra	supra	PROPN
taxlaw-7412	465	6	note	note	NOUN
taxlaw-7412	465	7	32	32	NUM
taxlaw-7412	465	8	,	,	PUNCT
taxlaw-7412	465	9	at	at	ADP
taxlaw-7412	465	10	307–09	307–09	PROPN
taxlaw-7412	465	11	(	(	PUNCT
taxlaw-7412	465	12	noting	note	VERB
taxlaw-7412	465	13	that	that	SCONJ
taxlaw-7412	465	14	the	the	DET
taxlaw-7412	465	15	increasing	increase	VERB
taxlaw-7412	465	16	reconfiguration	reconfiguration	NOUN
taxlaw-7412	465	17	of	of	ADP
taxlaw-7412	465	18	the	the	DET
taxlaw-7412	465	19	concepts	concept	NOUN
taxlaw-7412	465	20	of	of	ADP
taxlaw-7412	465	21	source	source	NOUN
taxlaw-7412	465	22	and	and	CCONJ
taxlaw-7412	465	23	residence	residence	NOUN
taxlaw-7412	465	24	should	should	AUX
taxlaw-7412	465	25	lead	lead	VERB
taxlaw-7412	465	26	to	to	ADP
taxlaw-7412	465	27	a	a	DET
taxlaw-7412	465	28	differential	differential	ADJ
taxlaw-7412	465	29	approach	approach	NOUN
taxlaw-7412	465	30	to	to	ADP
taxlaw-7412	465	31	international	international	ADJ
taxlaw-7412	465	32	taxation	taxation	NOUN
taxlaw-7412	465	33	)	)	PUNCT
taxlaw-7412	465	34	.	.	PUNCT
taxlaw-7412	466	1	2020	2020	NUM
taxlaw-7412	466	2	]	]	PUNCT
taxlaw-7412	466	3	inter	inter	ADJ
taxlaw-7412	466	4	-	-	ADJ
taxlaw-7412	466	5	nation	nation	ADJ
taxlaw-7412	466	6	equity	equity	NOUN
taxlaw-7412	466	7	revisited	revisit	VERB
taxlaw-7412	466	8	77	77	NUM
taxlaw-7412	466	9	taking	take	VERB
taxlaw-7412	466	10	the	the	DET
taxlaw-7412	466	11	insufficiency	insufficiency	NOUN
taxlaw-7412	466	12	of	of	ADP
taxlaw-7412	466	13	entitlement	entitlement	NOUN
taxlaw-7412	466	14	approaches	approach	NOUN
taxlaw-7412	466	15	as	as	ADP
taxlaw-7412	466	16	an	an	DET
taxlaw-7412	466	17	uncontested	uncontested	ADJ
taxlaw-7412	466	18	feature	feature	NOUN
taxlaw-7412	466	19	of	of	ADP
taxlaw-7412	466	20	the	the	DET
taxlaw-7412	466	21	current	current	ADJ
taxlaw-7412	466	22	international	international	ADJ
taxlaw-7412	466	23	tax	tax	NOUN
taxlaw-7412	466	24	system	system	NOUN
taxlaw-7412	466	25	,	,	PUNCT
taxlaw-7412	466	26	a	a	DET
taxlaw-7412	466	27	dual	dual	ADJ
taxlaw-7412	466	28	conception	conception	NOUN
taxlaw-7412	466	29	of	of	ADP
taxlaw-7412	466	30	inter	inter	ADJ
taxlaw-7412	466	31	-	-	ADJ
taxlaw-7412	466	32	nation	nation	ADJ
taxlaw-7412	466	33	equity	equity	NOUN
taxlaw-7412	466	34	entails	entail	VERB
taxlaw-7412	466	35	what	what	PRON
taxlaw-7412	466	36	might	might	AUX
taxlaw-7412	466	37	be	be	AUX
taxlaw-7412	466	38	called	call	VERB
taxlaw-7412	466	39	the	the	DET
taxlaw-7412	466	40	differential	differential	NOUN
taxlaw-7412	466	41	principle,136	principle,136	NOUN
taxlaw-7412	466	42	according	accord	VERB
taxlaw-7412	466	43	to	to	ADP
taxlaw-7412	466	44	which	which	PRON
taxlaw-7412	466	45	:	:	PUNCT
taxlaw-7412	466	46	1	1	X
taxlaw-7412	466	47	.	.	X
taxlaw-7412	466	48	states	state	NOUN
taxlaw-7412	466	49	are	be	AUX
taxlaw-7412	466	50	entitled	entitle	VERB
taxlaw-7412	466	51	to	to	ADP
taxlaw-7412	466	52	tax	tax	NOUN
taxlaw-7412	466	53	income	income	NOUN
taxlaw-7412	466	54	generated	generate	VERB
taxlaw-7412	466	55	in	in	ADP
taxlaw-7412	466	56	their	their	PRON
taxlaw-7412	466	57	territories	territory	NOUN
taxlaw-7412	466	58	or	or	CCONJ
taxlaw-7412	466	59	arising	arise	VERB
taxlaw-7412	466	60	from	from	ADP
taxlaw-7412	466	61	the	the	DET
taxlaw-7412	466	62	resources	resource	NOUN
taxlaw-7412	466	63	they	they	PRON
taxlaw-7412	466	64	control	control	VERB
taxlaw-7412	466	65	—	—	PUNCT
taxlaw-7412	466	66	the	the	DET
taxlaw-7412	466	67	entitlement	entitlement	NOUN
taxlaw-7412	466	68	component	component	NOUN
taxlaw-7412	466	69	;	;	PUNCT
taxlaw-7412	466	70	and	and	CCONJ
taxlaw-7412	467	1	2	2	X
taxlaw-7412	467	2	.	.	X
taxlaw-7412	468	1	whenever	whenever	SCONJ
taxlaw-7412	468	2	allocation	allocation	NOUN
taxlaw-7412	468	3	according	accord	VERB
taxlaw-7412	468	4	entitlement	entitlement	NOUN
taxlaw-7412	468	5	can	can	AUX
taxlaw-7412	468	6	not	not	PART
taxlaw-7412	468	7	be	be	AUX
taxlaw-7412	468	8	asserted	assert	VERB
taxlaw-7412	468	9	unambiguously	unambiguously	ADV
taxlaw-7412	468	10	,	,	PUNCT
taxlaw-7412	468	11	taxing	tax	VERB
taxlaw-7412	468	12	rights	right	NOUN
taxlaw-7412	468	13	should	should	AUX
taxlaw-7412	468	14	be	be	AUX
taxlaw-7412	468	15	assigned	assign	VERB
taxlaw-7412	468	16	on	on	ADP
taxlaw-7412	468	17	the	the	DET
taxlaw-7412	468	18	basis	basis	NOUN
taxlaw-7412	468	19	of	of	ADP
taxlaw-7412	468	20	differentiation	differentiation	NOUN
taxlaw-7412	468	21	so	so	SCONJ
taxlaw-7412	468	22	as	as	SCONJ
taxlaw-7412	468	23	to	to	PART
taxlaw-7412	468	24	promote	promote	VERB
taxlaw-7412	468	25	international	international	ADJ
taxlaw-7412	468	26	distributive	distributive	ADJ
taxlaw-7412	468	27	justice	justice	NOUN
taxlaw-7412	468	28	—	—	PUNCT
taxlaw-7412	468	29	the	the	DET
taxlaw-7412	468	30	differential	differential	ADJ
taxlaw-7412	468	31	component	component	NOUN
taxlaw-7412	468	32	.	.	PUNCT
taxlaw-7412	469	1	whenever	whenever	SCONJ
taxlaw-7412	469	2	an	an	DET
taxlaw-7412	469	3	entitlement	entitlement	NOUN
taxlaw-7412	469	4	approach	approach	NOUN
taxlaw-7412	469	5	is	be	AUX
taxlaw-7412	469	6	unable	unable	ADJ
taxlaw-7412	469	7	to	to	PART
taxlaw-7412	469	8	accurately	accurately	ADV
taxlaw-7412	469	9	determine	determine	VERB
taxlaw-7412	469	10	where	where	SCONJ
taxlaw-7412	469	11	income	income	NOUN
taxlaw-7412	469	12	should	should	AUX
taxlaw-7412	469	13	be	be	AUX
taxlaw-7412	469	14	allocated	allocate	VERB
taxlaw-7412	469	15	or	or	CCONJ
taxlaw-7412	469	16	how	how	SCONJ
taxlaw-7412	469	17	much	much	ADJ
taxlaw-7412	469	18	of	of	ADP
taxlaw-7412	469	19	it	it	PRON
taxlaw-7412	469	20	should	should	AUX
taxlaw-7412	469	21	be	be	AUX
taxlaw-7412	469	22	allocated	allocate	VERB
taxlaw-7412	469	23	to	to	ADP
taxlaw-7412	469	24	different	different	ADJ
taxlaw-7412	469	25	jurisdictions	jurisdiction	NOUN
taxlaw-7412	469	26	,	,	PUNCT
taxlaw-7412	469	27	a	a	DET
taxlaw-7412	469	28	decision	decision	NOUN
taxlaw-7412	469	29	about	about	ADP
taxlaw-7412	469	30	allocation	allocation	NOUN
taxlaw-7412	469	31	requires	require	VERB
taxlaw-7412	469	32	additional	additional	ADJ
taxlaw-7412	469	33	moral	moral	ADJ
taxlaw-7412	469	34	judgment	judgment	NOUN
taxlaw-7412	469	35	to	to	PART
taxlaw-7412	469	36	be	be	AUX
taxlaw-7412	469	37	regarded	regard	VERB
taxlaw-7412	469	38	as	as	ADP
taxlaw-7412	469	39	normatively	normatively	ADV
taxlaw-7412	469	40	legitimate	legitimate	ADJ
taxlaw-7412	469	41	.	.	PUNCT
taxlaw-7412	470	1	in	in	ADP
taxlaw-7412	470	2	the	the	DET
taxlaw-7412	470	3	absence	absence	NOUN
taxlaw-7412	470	4	of	of	ADP
taxlaw-7412	470	5	clear	clear	ADJ
taxlaw-7412	470	6	moral	moral	ADJ
taxlaw-7412	470	7	criteria	criterion	NOUN
taxlaw-7412	470	8	,	,	PUNCT
taxlaw-7412	470	9	such	such	DET
taxlaw-7412	470	10	a	a	DET
taxlaw-7412	470	11	decision	decision	NOUN
taxlaw-7412	470	12	will	will	AUX
taxlaw-7412	470	13	be	be	AUX
taxlaw-7412	470	14	made	make	VERB
taxlaw-7412	470	15	by	by	ADP
taxlaw-7412	470	16	either	either	CCONJ
taxlaw-7412	470	17	some	some	DET
taxlaw-7412	470	18	form	form	NOUN
taxlaw-7412	470	19	of	of	ADP
taxlaw-7412	470	20	dispute	dispute	NOUN
taxlaw-7412	470	21	resolution	resolution	NOUN
taxlaw-7412	470	22	or	or	CCONJ
taxlaw-7412	470	23	political	political	ADJ
taxlaw-7412	470	24	negotiation	negotiation	NOUN
taxlaw-7412	470	25	.	.	PUNCT
taxlaw-7412	471	1	if	if	SCONJ
taxlaw-7412	471	2	the	the	DET
taxlaw-7412	471	3	former	former	ADJ
taxlaw-7412	471	4	is	be	AUX
taxlaw-7412	471	5	adopted	adopt	VERB
taxlaw-7412	471	6	,	,	PUNCT
taxlaw-7412	471	7	a	a	DET
taxlaw-7412	471	8	purportedly	purportedly	ADV
taxlaw-7412	471	9	technical	technical	ADJ
taxlaw-7412	471	10	solution	solution	NOUN
taxlaw-7412	471	11	will	will	AUX
taxlaw-7412	471	12	eventually	eventually	ADV
taxlaw-7412	471	13	conceal	conceal	VERB
taxlaw-7412	471	14	a	a	DET
taxlaw-7412	471	15	political	political	ADJ
taxlaw-7412	471	16	or	or	CCONJ
taxlaw-7412	471	17	moral	moral	ADJ
taxlaw-7412	471	18	judgment,137	judgment,137	NOUN
taxlaw-7412	471	19	since	since	SCONJ
taxlaw-7412	471	20	a	a	DET
taxlaw-7412	471	21	straightforward	straightforward	ADJ
taxlaw-7412	471	22	answer	answer	NOUN
taxlaw-7412	471	23	based	base	VERB
taxlaw-7412	471	24	on	on	ADP
taxlaw-7412	471	25	entitlement	entitlement	NOUN
taxlaw-7412	471	26	is	be	AUX
taxlaw-7412	471	27	,	,	PUNCT
taxlaw-7412	471	28	in	in	ADP
taxlaw-7412	471	29	this	this	DET
taxlaw-7412	471	30	case	case	NOUN
taxlaw-7412	471	31	,	,	PUNCT
taxlaw-7412	471	32	unavailable	unavailable	ADJ
taxlaw-7412	471	33	.	.	PUNCT
taxlaw-7412	472	1	if	if	SCONJ
taxlaw-7412	472	2	the	the	DET
taxlaw-7412	472	3	latter	latter	ADJ
taxlaw-7412	472	4	is	be	AUX
taxlaw-7412	472	5	adopted	adopt	VERB
taxlaw-7412	472	6	,	,	PUNCT
taxlaw-7412	472	7	the	the	DET
taxlaw-7412	472	8	final	final	ADJ
taxlaw-7412	472	9	decision	decision	NOUN
taxlaw-7412	472	10	will	will	AUX
taxlaw-7412	472	11	inevitably	inevitably	ADV
taxlaw-7412	472	12	be	be	AUX
taxlaw-7412	472	13	made	make	VERB
taxlaw-7412	472	14	on	on	ADP
taxlaw-7412	472	15	the	the	DET
taxlaw-7412	472	16	basis	basis	NOUN
taxlaw-7412	472	17	of	of	ADP
taxlaw-7412	472	18	influence	influence	NOUN
taxlaw-7412	472	19	and	and	CCONJ
taxlaw-7412	472	20	power	power	NOUN
taxlaw-7412	472	21	,	,	PUNCT
taxlaw-7412	472	22	and	and	CCONJ
taxlaw-7412	472	23	the	the	DET
taxlaw-7412	472	24	resulting	result	VERB
taxlaw-7412	472	25	allocation	allocation	NOUN
taxlaw-7412	472	26	of	of	ADP
taxlaw-7412	472	27	rights	right	NOUN
taxlaw-7412	472	28	will	will	AUX
taxlaw-7412	472	29	ultimately	ultimately	ADV
taxlaw-7412	472	30	favor	favor	VERB
taxlaw-7412	472	31	more	more	ADJ
taxlaw-7412	472	32	powerful	powerful	ADJ
taxlaw-7412	472	33	countries	country	NOUN
taxlaw-7412	472	34	,	,	PUNCT
taxlaw-7412	472	35	compounding	compound	VERB
taxlaw-7412	472	36	the	the	DET
taxlaw-7412	472	37	problem	problem	NOUN
taxlaw-7412	472	38	of	of	ADP
taxlaw-7412	472	39	global	global	ADJ
taxlaw-7412	472	40	inequality	inequality	NOUN
taxlaw-7412	472	41	.	.	PUNCT
taxlaw-7412	473	1	138	138	NUM
taxlaw-7412	473	2	both	both	DET
taxlaw-7412	473	3	alternatives	alternative	NOUN
taxlaw-7412	473	4	are	be	AUX
taxlaw-7412	473	5	problematic	problematic	ADJ
taxlaw-7412	473	6	because	because	SCONJ
taxlaw-7412	473	7	they	they	PRON
taxlaw-7412	473	8	lack	lack	VERB
taxlaw-7412	473	9	a	a	DET
taxlaw-7412	473	10	sound	sound	ADJ
taxlaw-7412	473	11	normative	normative	ADJ
taxlaw-7412	473	12	basis	basis	NOUN
taxlaw-7412	473	13	.	.	PUNCT
taxlaw-7412	474	1	in	in	ADP
taxlaw-7412	474	2	the	the	DET
taxlaw-7412	474	3	absence	absence	NOUN
taxlaw-7412	474	4	of	of	ADP
taxlaw-7412	474	5	a	a	DET
taxlaw-7412	474	6	justifiable	justifiable	ADJ
taxlaw-7412	474	7	normative	normative	ADJ
taxlaw-7412	474	8	criterion	criterion	NOUN
taxlaw-7412	474	9	for	for	ADP
taxlaw-7412	474	10	allocating	allocate	VERB
taxlaw-7412	474	11	taxing	tax	VERB
taxlaw-7412	474	12	rights	right	NOUN
taxlaw-7412	474	13	,	,	PUNCT
taxlaw-7412	474	14	priority	priority	NOUN
taxlaw-7412	474	15	should	should	AUX
taxlaw-7412	474	16	be	be	AUX
taxlaw-7412	474	17	given	give	VERB
taxlaw-7412	474	18	to	to	ADP
taxlaw-7412	474	19	a	a	DET
taxlaw-7412	474	20	solution	solution	NOUN
taxlaw-7412	474	21	that	that	PRON
taxlaw-7412	474	22	promotes	promote	VERB
taxlaw-7412	474	23	,	,	PUNCT
taxlaw-7412	474	24	rather	rather	ADV
taxlaw-7412	474	25	than	than	ADP
taxlaw-7412	474	26	departs	depart	VERB
taxlaw-7412	474	27	from	from	ADP
taxlaw-7412	474	28	,	,	PUNCT
taxlaw-7412	474	29	distributive	distributive	ADJ
taxlaw-7412	474	30	justice	justice	NOUN
taxlaw-7412	474	31	.	.	PUNCT
taxlaw-7412	475	1	a	a	DET
taxlaw-7412	475	2	controversial	controversial	ADJ
taxlaw-7412	475	3	aspect	aspect	NOUN
taxlaw-7412	475	4	of	of	ADP
taxlaw-7412	475	5	the	the	DET
taxlaw-7412	475	6	differential	differential	ADJ
taxlaw-7412	475	7	principle	principle	NOUN
taxlaw-7412	475	8	might	might	AUX
taxlaw-7412	475	9	be	be	AUX
taxlaw-7412	475	10	determining	determine	VERB
taxlaw-7412	475	11	the	the	DET
taxlaw-7412	475	12	meaning	meaning	NOUN
taxlaw-7412	475	13	of	of	ADP
taxlaw-7412	475	14	“	"	PUNCT
taxlaw-7412	475	15	unambiguously	unambiguously	ADV
taxlaw-7412	475	16	”	"	PUNCT
taxlaw-7412	475	17	(	(	PUNCT
taxlaw-7412	475	18	in	in	ADP
taxlaw-7412	475	19	proposition	proposition	NOUN
taxlaw-7412	475	20	2	2	NUM
taxlaw-7412	475	21	)	)	PUNCT
taxlaw-7412	475	22	since	since	SCONJ
taxlaw-7412	475	23	the	the	DET
taxlaw-7412	475	24	term	term	NOUN
taxlaw-7412	475	25	establishes	establish	VERB
taxlaw-7412	475	26	the	the	DET
taxlaw-7412	475	27	threshold	threshold	NOUN
taxlaw-7412	475	28	from	from	ADP
taxlaw-7412	475	29	which	which	PRON
taxlaw-7412	475	30	the	the	DET
taxlaw-7412	475	31	differential	differential	ADJ
taxlaw-7412	475	32	component	component	NOUN
taxlaw-7412	475	33	departs	depart	VERB
taxlaw-7412	475	34	.	.	PUNCT
taxlaw-7412	476	1	this	this	DET
taxlaw-7412	476	2	determination	determination	NOUN
taxlaw-7412	476	3	requires	require	VERB
taxlaw-7412	476	4	settling	settle	VERB
taxlaw-7412	476	5	the	the	DET
taxlaw-7412	476	6	degree	degree	NOUN
taxlaw-7412	476	7	of	of	ADP
taxlaw-7412	476	8	failure	failure	NOUN
taxlaw-7412	476	9	of	of	ADP
taxlaw-7412	476	10	the	the	DET
taxlaw-7412	476	11	entitlement	entitlement	NOUN
taxlaw-7412	476	12	approach	approach	NOUN
taxlaw-7412	476	13	with	with	ADP
taxlaw-7412	476	14	which	which	PRON
taxlaw-7412	476	15	we	we	PRON
taxlaw-7412	476	16	can	can	AUX
taxlaw-7412	476	17	come	come	VERB
taxlaw-7412	476	18	to	to	ADP
taxlaw-7412	476	19	terms	term	NOUN
taxlaw-7412	476	20	.	.	PUNCT
taxlaw-7412	477	1	on	on	ADP
taxlaw-7412	477	2	one	one	NUM
taxlaw-7412	477	3	end	end	NOUN
taxlaw-7412	477	4	of	of	ADP
taxlaw-7412	477	5	the	the	DET
taxlaw-7412	477	6	spectrum	spectrum	NOUN
taxlaw-7412	477	7	,	,	PUNCT
taxlaw-7412	477	8	one	one	PRON
taxlaw-7412	477	9	could	could	AUX
taxlaw-7412	477	10	tolerate	tolerate	VERB
taxlaw-7412	477	11	an	an	DET
taxlaw-7412	477	12	absolute	absolute	ADJ
taxlaw-7412	477	13	degree	degree	NOUN
taxlaw-7412	477	14	of	of	ADP
taxlaw-7412	477	15	failure	failure	NOUN
taxlaw-7412	477	16	and	and	CCONJ
taxlaw-7412	477	17	take	take	VERB
taxlaw-7412	477	18	the	the	DET
taxlaw-7412	477	19	existing	exist	VERB
taxlaw-7412	477	20	proxies	proxy	NOUN
taxlaw-7412	477	21	for	for	ADP
taxlaw-7412	477	22	entitlement	entitlement	NOUN
taxlaw-7412	477	23	as	as	ADP
taxlaw-7412	477	24	acceptable	acceptable	ADJ
taxlaw-7412	477	25	from	from	ADP
taxlaw-7412	477	26	a	a	DET
taxlaw-7412	477	27	normative	normative	ADJ
taxlaw-7412	477	28	standpoint	standpoint	NOUN
taxlaw-7412	477	29	.	.	PUNCT
taxlaw-7412	478	1	this	this	PRON
taxlaw-7412	478	2	is	be	AUX
taxlaw-7412	478	3	the	the	DET
taxlaw-7412	478	4	view	view	NOUN
taxlaw-7412	478	5	implicitly	implicitly	ADV
taxlaw-7412	478	6	adopted	adopt	VERB
taxlaw-7412	478	7	,	,	PUNCT
taxlaw-7412	478	8	for	for	ADP
taxlaw-7412	478	9	example	example	NOUN
taxlaw-7412	478	10	,	,	PUNCT
taxlaw-7412	478	11	by	by	ADP
taxlaw-7412	478	12	those	those	PRON
taxlaw-7412	478	13	who	who	PRON
taxlaw-7412	478	14	consider	consider	VERB
taxlaw-7412	478	15	that	that	SCONJ
taxlaw-7412	478	16	the	the	DET
taxlaw-7412	478	17	current	current	ADJ
taxlaw-7412	478	18	allocation	allocation	NOUN
taxlaw-7412	478	19	of	of	ADP
taxlaw-7412	478	20	taxing	tax	VERB
taxlaw-7412	478	21	rights	right	NOUN
taxlaw-7412	478	22	is	be	AUX
taxlaw-7412	478	23	normatively	normatively	ADV
taxlaw-7412	478	24	justified	justify	VERB
taxlaw-7412	478	25	.	.	PUNCT
taxlaw-7412	479	1	the	the	DET
taxlaw-7412	479	2	main	main	ADJ
taxlaw-7412	479	3	problem	problem	NOUN
taxlaw-7412	479	4	with	with	ADP
taxlaw-7412	479	5	taking	take	VERB
taxlaw-7412	479	6	this	this	DET
taxlaw-7412	479	7	stance	stance	NOUN
taxlaw-7412	479	8	is	be	AUX
taxlaw-7412	479	9	that	that	SCONJ
taxlaw-7412	479	10	the	the	DET
taxlaw-7412	479	11	more	more	ADV
taxlaw-7412	479	12	complex	complex	ADJ
taxlaw-7412	479	13	it	it	PRON
taxlaw-7412	479	14	is	be	AUX
taxlaw-7412	479	15	to	to	PART
taxlaw-7412	479	16	determine	determine	VERB
taxlaw-7412	479	17	the	the	DET
taxlaw-7412	479	18	underlying	underlie	VERB
taxlaw-7412	479	19	factors	factor	NOUN
taxlaw-7412	479	20	that	that	PRON
taxlaw-7412	479	21	contribute	contribute	VERB
taxlaw-7412	479	22	to	to	ADP
taxlaw-7412	479	23	the	the	DET
taxlaw-7412	479	24	generation	generation	NOUN
taxlaw-7412	479	25	of	of	ADP
taxlaw-7412	479	26	income	income	NOUN
taxlaw-7412	479	27	,	,	PUNCT
taxlaw-7412	479	28	the	the	DET
taxlaw-7412	479	29	more	more	ADV
taxlaw-7412	479	30	inaccurate	inaccurate	ADJ
taxlaw-7412	479	31	entitlement	entitlement	NOUN
taxlaw-7412	479	32	approaches	approach	NOUN
taxlaw-7412	479	33	are	be	AUX
taxlaw-7412	479	34	in	in	ADP
taxlaw-7412	479	35	establishing	establish	VERB
taxlaw-7412	479	36	proxies	proxy	NOUN
taxlaw-7412	479	37	.	.	PUNCT
taxlaw-7412	480	1	it	it	PRON
taxlaw-7412	480	2	follows	follow	VERB
taxlaw-7412	480	3	that	that	SCONJ
taxlaw-7412	480	4	these	these	DET
taxlaw-7412	480	5	proxies	proxy	NOUN
taxlaw-7412	480	6	become	become	VERB
taxlaw-7412	480	7	increasingly	increasingly	ADV
taxlaw-7412	480	8	arbitrary	arbitrary	ADJ
taxlaw-7412	480	9	.	.	PUNCT
taxlaw-7412	481	1	on	on	ADP
taxlaw-7412	481	2	the	the	DET
taxlaw-7412	481	3	opposite	opposite	ADJ
taxlaw-7412	481	4	end	end	NOUN
taxlaw-7412	481	5	,	,	PUNCT
taxlaw-7412	481	6	one	one	PRON
taxlaw-7412	481	7	could	could	AUX
taxlaw-7412	481	8	be	be	AUX
taxlaw-7412	481	9	as	as	ADV
taxlaw-7412	481	10	strict	strict	ADJ
taxlaw-7412	481	11	as	as	ADP
taxlaw-7412	481	12	to	to	ADP
taxlaw-7412	481	13	136	136	NUM
taxlaw-7412	481	14	despite	despite	SCONJ
taxlaw-7412	481	15	the	the	DET
taxlaw-7412	481	16	lexical	lexical	ADJ
taxlaw-7412	481	17	similarity	similarity	NOUN
taxlaw-7412	481	18	,	,	PUNCT
taxlaw-7412	481	19	the	the	DET
taxlaw-7412	481	20	differential	differential	ADJ
taxlaw-7412	481	21	principle	principle	NOUN
taxlaw-7412	481	22	proposed	propose	VERB
taxlaw-7412	481	23	in	in	ADP
taxlaw-7412	481	24	this	this	DET
taxlaw-7412	481	25	article	article	NOUN
taxlaw-7412	481	26	should	should	AUX
taxlaw-7412	481	27	not	not	PART
taxlaw-7412	481	28	be	be	AUX
taxlaw-7412	481	29	confused	confuse	VERB
taxlaw-7412	481	30	with	with	ADP
taxlaw-7412	481	31	rawls	rawl	NOUN
taxlaw-7412	481	32	’s	’s	PART
taxlaw-7412	481	33	difference	difference	NOUN
taxlaw-7412	481	34	principle	principle	NOUN
taxlaw-7412	481	35	,	,	PUNCT
taxlaw-7412	481	36	which	which	PRON
taxlaw-7412	481	37	is	be	AUX
taxlaw-7412	481	38	significantly	significantly	ADV
taxlaw-7412	481	39	distinct	distinct	ADJ
taxlaw-7412	481	40	in	in	ADP
taxlaw-7412	481	41	scope	scope	NOUN
taxlaw-7412	481	42	and	and	CCONJ
taxlaw-7412	481	43	content	content	NOUN
taxlaw-7412	481	44	.	.	PUNCT
taxlaw-7412	482	1	137	137	NUM
taxlaw-7412	482	2	for	for	ADP
taxlaw-7412	482	3	a	a	DET
taxlaw-7412	482	4	discussion	discussion	NOUN
taxlaw-7412	482	5	of	of	ADP
taxlaw-7412	482	6	the	the	DET
taxlaw-7412	482	7	relevance	relevance	NOUN
taxlaw-7412	482	8	of	of	ADP
taxlaw-7412	482	9	political	political	ADJ
taxlaw-7412	482	10	and	and	CCONJ
taxlaw-7412	482	11	moral	moral	ADJ
taxlaw-7412	482	12	biases	bias	NOUN
taxlaw-7412	482	13	in	in	ADP
taxlaw-7412	482	14	legal	legal	ADJ
taxlaw-7412	482	15	interpretation	interpretation	NOUN
taxlaw-7412	482	16	,	,	PUNCT
taxlaw-7412	482	17	see	see	VERB
taxlaw-7412	482	18	,	,	PUNCT
taxlaw-7412	482	19	for	for	ADP
taxlaw-7412	482	20	example	example	NOUN
taxlaw-7412	482	21	,	,	PUNCT
taxlaw-7412	482	22	gillian	gillian	PROPN
taxlaw-7412	482	23	k.	k.	PROPN
taxlaw-7412	482	24	hadfield	hadfield	PROPN
taxlaw-7412	482	25	,	,	PUNCT
taxlaw-7412	482	26	bias	bias	NOUN
taxlaw-7412	482	27	in	in	ADP
taxlaw-7412	482	28	the	the	DET
taxlaw-7412	482	29	evolution	evolution	NOUN
taxlaw-7412	482	30	of	of	ADP
taxlaw-7412	482	31	legal	legal	ADJ
taxlaw-7412	482	32	rules	rule	NOUN
taxlaw-7412	482	33	,	,	PUNCT
taxlaw-7412	482	34	80	80	NUM
taxlaw-7412	482	35	geo	geo	PROPN
taxlaw-7412	482	36	.	.	PUNCT
taxlaw-7412	483	1	l.j	l.j	PROPN
taxlaw-7412	483	2	.	.	PROPN
taxlaw-7412	483	3	583	583	NUM
taxlaw-7412	483	4	(	(	PUNCT
taxlaw-7412	483	5	1992	1992	NUM
taxlaw-7412	483	6	)	)	PUNCT
taxlaw-7412	483	7	;	;	PUNCT
taxlaw-7412	483	8	eric	eric	PROPN
taxlaw-7412	483	9	a.	a.	PROPN
taxlaw-7412	483	10	posner	posner	PROPN
taxlaw-7412	483	11	,	,	PUNCT
taxlaw-7412	483	12	does	do	VERB
taxlaw-7412	483	13	political	political	ADJ
taxlaw-7412	483	14	bias	bias	NOUN
taxlaw-7412	483	15	in	in	ADP
taxlaw-7412	483	16	the	the	DET
taxlaw-7412	483	17	judiciary	judiciary	NOUN
taxlaw-7412	483	18	matter	matter	NOUN
taxlaw-7412	483	19	?	?	PUNCT
taxlaw-7412	483	20	:	:	PUNCT
taxlaw-7412	484	1	implications	implication	NOUN
taxlaw-7412	484	2	of	of	ADP
taxlaw-7412	484	3	judicial	judicial	ADJ
taxlaw-7412	484	4	bias	bias	NOUN
taxlaw-7412	484	5	studies	study	NOUN
taxlaw-7412	484	6	for	for	ADP
taxlaw-7412	484	7	legal	legal	ADJ
taxlaw-7412	484	8	and	and	CCONJ
taxlaw-7412	484	9	constitutional	constitutional	ADJ
taxlaw-7412	484	10	reform	reform	NOUN
taxlaw-7412	484	11	,	,	PUNCT
taxlaw-7412	484	12	75	75	NUM
taxlaw-7412	484	13	u.	u.	NOUN
taxlaw-7412	484	14	chi	chi	PROPN
taxlaw-7412	484	15	.	.	PUNCT
taxlaw-7412	485	1	l.	l.	PROPN
taxlaw-7412	485	2	rev	rev	PROPN
taxlaw-7412	485	3	.	.	PROPN
taxlaw-7412	485	4	853	853	NUM
taxlaw-7412	485	5	(	(	PUNCT
taxlaw-7412	485	6	2008	2008	NUM
taxlaw-7412	485	7	)	)	PUNCT
taxlaw-7412	485	8	;	;	PUNCT
taxlaw-7412	485	9	jill	jill	PROPN
taxlaw-7412	485	10	anderson	anderson	PROPN
taxlaw-7412	485	11	,	,	PUNCT
taxlaw-7412	485	12	misreading	misread	VERB
taxlaw-7412	485	13	like	like	ADP
taxlaw-7412	485	14	a	a	DET
taxlaw-7412	485	15	lawyer	lawyer	NOUN
taxlaw-7412	485	16	:	:	PUNCT
taxlaw-7412	485	17	cognitive	cognitive	ADJ
taxlaw-7412	485	18	bias	bias	NOUN
taxlaw-7412	485	19	in	in	ADP
taxlaw-7412	485	20	statutory	statutory	ADJ
taxlaw-7412	485	21	interpretation	interpretation	NOUN
taxlaw-7412	485	22	,	,	PUNCT
taxlaw-7412	485	23	127	127	NUM
taxlaw-7412	485	24	harv	harv	NOUN
taxlaw-7412	485	25	.	.	PUNCT
taxlaw-7412	486	1	l.	l.	PROPN
taxlaw-7412	486	2	rev	rev	PROPN
taxlaw-7412	486	3	.	.	PROPN
taxlaw-7412	486	4	1521	1521	NUM
taxlaw-7412	486	5	(	(	PUNCT
taxlaw-7412	486	6	2014	2014	NUM
taxlaw-7412	486	7	)	)	PUNCT
taxlaw-7412	486	8	.	.	PUNCT
taxlaw-7412	487	1	138	138	NUM
taxlaw-7412	487	2	for	for	ADP
taxlaw-7412	487	3	a	a	DET
taxlaw-7412	487	4	discussion	discussion	NOUN
taxlaw-7412	487	5	about	about	ADP
taxlaw-7412	487	6	how	how	SCONJ
taxlaw-7412	487	7	influence	influence	NOUN
taxlaw-7412	487	8	and	and	CCONJ
taxlaw-7412	487	9	power	power	NOUN
taxlaw-7412	487	10	affect	affect	VERB
taxlaw-7412	487	11	matters	matter	NOUN
taxlaw-7412	487	12	of	of	ADP
taxlaw-7412	487	13	distributive	distributive	ADJ
taxlaw-7412	487	14	justice	justice	NOUN
taxlaw-7412	487	15	in	in	ADP
taxlaw-7412	487	16	international	international	ADJ
taxlaw-7412	487	17	tax	tax	NOUN
taxlaw-7412	487	18	policy	policy	NOUN
taxlaw-7412	487	19	,	,	PUNCT
taxlaw-7412	487	20	see	see	VERB
taxlaw-7412	487	21	ivan	ivan	PROPN
taxlaw-7412	487	22	ozai	ozai	PROPN
taxlaw-7412	487	23	,	,	PUNCT
taxlaw-7412	487	24	two	two	NUM
taxlaw-7412	487	25	accounts	account	NOUN
taxlaw-7412	487	26	of	of	ADP
taxlaw-7412	487	27	international	international	ADJ
taxlaw-7412	487	28	tax	tax	NOUN
taxlaw-7412	487	29	justice	justice	NOUN
taxlaw-7412	487	30	,	,	PUNCT
taxlaw-7412	487	31	33	33	NUM
taxlaw-7412	487	32	can	can	NOUN
taxlaw-7412	487	33	.	.	PUNCT
taxlaw-7412	488	1	j.l	j.l	PROPN
taxlaw-7412	488	2	.	.	PROPN
taxlaw-7412	488	3	&	&	CCONJ
taxlaw-7412	488	4	jur	jur	PROPN
taxlaw-7412	488	5	.	.	PROPN
taxlaw-7412	489	1	317	317	NUM
taxlaw-7412	489	2	(	(	PUNCT
taxlaw-7412	489	3	2020	2020	NUM
taxlaw-7412	489	4	)	)	PUNCT
taxlaw-7412	489	5	.	.	PUNCT
taxlaw-7412	490	1	hugh	hugh	PROPN
taxlaw-7412	490	2	ault	ault	PROPN
taxlaw-7412	490	3	identifies	identify	VERB
taxlaw-7412	490	4	two	two	NUM
taxlaw-7412	490	5	distinct	distinct	ADJ
taxlaw-7412	490	6	strands	strand	NOUN
taxlaw-7412	490	7	of	of	ADP
taxlaw-7412	490	8	tax	tax	NOUN
taxlaw-7412	490	9	competition	competition	NOUN
taxlaw-7412	490	10	.	.	PUNCT
taxlaw-7412	491	1	besides	besides	SCONJ
taxlaw-7412	491	2	the	the	DET
taxlaw-7412	491	3	more	more	ADV
taxlaw-7412	491	4	commonly	commonly	ADV
taxlaw-7412	491	5	observed	observe	VERB
taxlaw-7412	491	6	competition	competition	NOUN
taxlaw-7412	491	7	for	for	ADP
taxlaw-7412	491	8	investment	investment	NOUN
taxlaw-7412	491	9	,	,	PUNCT
taxlaw-7412	491	10	the	the	DET
taxlaw-7412	491	11	recent	recent	ADJ
taxlaw-7412	491	12	disagreements	disagreement	NOUN
taxlaw-7412	491	13	about	about	ADP
taxlaw-7412	491	14	how	how	SCONJ
taxlaw-7412	491	15	to	to	PART
taxlaw-7412	491	16	allocate	allocate	VERB
taxlaw-7412	491	17	taxing	tax	VERB
taxlaw-7412	491	18	rights	right	NOUN
taxlaw-7412	491	19	to	to	PART
taxlaw-7412	491	20	deal	deal	VERB
taxlaw-7412	491	21	with	with	ADP
taxlaw-7412	491	22	the	the	DET
taxlaw-7412	491	23	challenges	challenge	NOUN
taxlaw-7412	491	24	posed	pose	VERB
taxlaw-7412	491	25	by	by	ADP
taxlaw-7412	491	26	the	the	DET
taxlaw-7412	491	27	digitalization	digitalization	NOUN
taxlaw-7412	491	28	of	of	ADP
taxlaw-7412	491	29	the	the	DET
taxlaw-7412	491	30	economy	economy	NOUN
taxlaw-7412	491	31	has	have	AUX
taxlaw-7412	491	32	unveiled	unveil	VERB
taxlaw-7412	491	33	the	the	DET
taxlaw-7412	491	34	concurrent	concurrent	ADJ
taxlaw-7412	491	35	competition	competition	NOUN
taxlaw-7412	491	36	for	for	ADP
taxlaw-7412	491	37	revenues	revenue	NOUN
taxlaw-7412	491	38	,	,	PUNCT
taxlaw-7412	491	39	which	which	PRON
taxlaw-7412	491	40	despite	despite	SCONJ
taxlaw-7412	491	41	being	be	AUX
taxlaw-7412	491	42	largely	largely	ADV
taxlaw-7412	491	43	unnoted	unnote	VERB
taxlaw-7412	491	44	,	,	PUNCT
taxlaw-7412	491	45	goes	go	VERB
taxlaw-7412	491	46	back	back	ADV
taxlaw-7412	491	47	to	to	ADP
taxlaw-7412	491	48	the	the	DET
taxlaw-7412	491	49	work	work	NOUN
taxlaw-7412	491	50	of	of	ADP
taxlaw-7412	491	51	the	the	DET
taxlaw-7412	491	52	league	league	NOUN
taxlaw-7412	491	53	of	of	ADP
taxlaw-7412	491	54	nations	nation	NOUN
taxlaw-7412	491	55	in	in	ADP
taxlaw-7412	491	56	the	the	DET
taxlaw-7412	491	57	1920s	1920s	NUM
taxlaw-7412	491	58	.	.	PUNCT
taxlaw-7412	492	1	see	see	VERB
taxlaw-7412	492	2	hugh	hugh	PROPN
taxlaw-7412	492	3	j.	j.	PROPN
taxlaw-7412	492	4	ault	ault	PROPN
taxlaw-7412	492	5	,	,	PUNCT
taxlaw-7412	492	6	tax	tax	NOUN
taxlaw-7412	492	7	competition	competition	NOUN
taxlaw-7412	492	8	and	and	CCONJ
taxlaw-7412	492	9	tax	tax	NOUN
taxlaw-7412	492	10	cooperation	cooperation	NOUN
taxlaw-7412	492	11	:	:	PUNCT
taxlaw-7412	492	12	a	a	DET
taxlaw-7412	492	13	survey	survey	NOUN
taxlaw-7412	492	14	and	and	CCONJ
taxlaw-7412	492	15	reassessment	reassessment	NOUN
taxlaw-7412	492	16	,	,	PUNCT
taxlaw-7412	492	17	in	in	ADP
taxlaw-7412	492	18	international	international	ADJ
taxlaw-7412	492	19	taxation	taxation	NOUN
taxlaw-7412	492	20	in	in	ADP
taxlaw-7412	492	21	a	a	DET
taxlaw-7412	492	22	changing	change	VERB
taxlaw-7412	492	23	landscape	landscape	NOUN
taxlaw-7412	492	24	:	:	PUNCT
taxlaw-7412	492	25	liber	liber	PROPN
taxlaw-7412	492	26	amicorum	amicorum	PROPN
taxlaw-7412	492	27	in	in	ADP
taxlaw-7412	492	28	honour	honour	NOUN
taxlaw-7412	492	29	of	of	ADP
taxlaw-7412	492	30	bertil	bertil	PROPN
taxlaw-7412	492	31	wiman	wiman	PROPN
taxlaw-7412	492	32	1	1	NUM
taxlaw-7412	492	33	(	(	PUNCT
taxlaw-7412	492	34	jérôme	jérôme	PROPN
taxlaw-7412	492	35	monsenego	monsenego	PROPN
taxlaw-7412	492	36	&	&	CCONJ
taxlaw-7412	492	37	jan	jan	PROPN
taxlaw-7412	492	38	bjuvberg	bjuvberg	PROPN
taxlaw-7412	492	39	eds	eds	PROPN
taxlaw-7412	492	40	.	.	PROPN
taxlaw-7412	492	41	,	,	PUNCT
taxlaw-7412	492	42	2019	2019	NUM
taxlaw-7412	492	43	)	)	PUNCT
taxlaw-7412	492	44	.	.	PUNCT
taxlaw-7412	493	1	78	78	NUM
taxlaw-7412	493	2	columbia	columbia	PROPN
taxlaw-7412	493	3	journal	journal	PROPN
taxlaw-7412	493	4	of	of	ADP
taxlaw-7412	493	5	tax	tax	NOUN
taxlaw-7412	493	6	law	law	NOUN
taxlaw-7412	493	7	[	[	X
taxlaw-7412	493	8	vol	vol	NOUN
taxlaw-7412	493	9	.	.	PUNCT
taxlaw-7412	493	10	12:58	12:58	NUM
taxlaw-7412	493	11	conclude	conclude	VERB
taxlaw-7412	493	12	that	that	SCONJ
taxlaw-7412	493	13	any	any	DET
taxlaw-7412	493	14	entitlement	entitlement	NOUN
taxlaw-7412	493	15	approach	approach	NOUN
taxlaw-7412	493	16	will	will	AUX
taxlaw-7412	493	17	be	be	AUX
taxlaw-7412	493	18	arbitrary	arbitrary	ADJ
taxlaw-7412	493	19	to	to	ADP
taxlaw-7412	493	20	some	some	DET
taxlaw-7412	493	21	degree	degree	NOUN
taxlaw-7412	493	22	and	and	CCONJ
taxlaw-7412	493	23	that	that	SCONJ
taxlaw-7412	493	24	therefore	therefore	ADV
taxlaw-7412	493	25	any	any	DET
taxlaw-7412	493	26	entitlement	entitlement	NOUN
taxlaw-7412	493	27	approach	approach	NOUN
taxlaw-7412	493	28	must	must	AUX
taxlaw-7412	493	29	be	be	AUX
taxlaw-7412	493	30	replaced	replace	VERB
taxlaw-7412	493	31	by	by	ADP
taxlaw-7412	493	32	some	some	DET
taxlaw-7412	493	33	other	other	ADJ
taxlaw-7412	493	34	normatively	normatively	ADV
taxlaw-7412	493	35	justified	justified	ADJ
taxlaw-7412	493	36	approach	approach	NOUN
taxlaw-7412	493	37	.	.	PUNCT
taxlaw-7412	494	1	139	139	NUM
taxlaw-7412	494	2	the	the	DET
taxlaw-7412	494	3	main	main	ADJ
taxlaw-7412	494	4	problem	problem	NOUN
taxlaw-7412	494	5	with	with	ADP
taxlaw-7412	494	6	this	this	DET
taxlaw-7412	494	7	stance	stance	NOUN
taxlaw-7412	494	8	is	be	AUX
taxlaw-7412	494	9	that	that	SCONJ
taxlaw-7412	494	10	it	it	PRON
taxlaw-7412	494	11	fails	fail	VERB
taxlaw-7412	494	12	to	to	PART
taxlaw-7412	494	13	acknowledge	acknowledge	VERB
taxlaw-7412	494	14	the	the	DET
taxlaw-7412	494	15	normative	normative	ADJ
taxlaw-7412	494	16	validity	validity	NOUN
taxlaw-7412	494	17	of	of	ADP
taxlaw-7412	494	18	origin	origin	NOUN
taxlaw-7412	494	19	-	-	PUNCT
taxlaw-7412	494	20	based	base	VERB
taxlaw-7412	494	21	theories	theory	NOUN
taxlaw-7412	494	22	and	and	CCONJ
taxlaw-7412	494	23	the	the	DET
taxlaw-7412	494	24	importance	importance	NOUN
taxlaw-7412	494	25	of	of	ADP
taxlaw-7412	494	26	state	state	NOUN
taxlaw-7412	494	27	sovereignty	sovereignty	NOUN
taxlaw-7412	494	28	in	in	ADP
taxlaw-7412	494	29	today	today	NOUN
taxlaw-7412	494	30	’s	’s	PART
taxlaw-7412	494	31	state	state	NOUN
taxlaw-7412	494	32	of	of	ADP
taxlaw-7412	494	33	affairs	affair	NOUN
taxlaw-7412	494	34	.	.	PUNCT
taxlaw-7412	495	1	if	if	SCONJ
taxlaw-7412	495	2	one	one	PRON
taxlaw-7412	495	3	is	be	AUX
taxlaw-7412	495	4	to	to	PART
taxlaw-7412	495	5	stand	stand	VERB
taxlaw-7412	495	6	,	,	PUNCT
taxlaw-7412	495	7	however	however	ADV
taxlaw-7412	495	8	,	,	PUNCT
taxlaw-7412	495	9	somewhere	somewhere	ADV
taxlaw-7412	495	10	in	in	ADP
taxlaw-7412	495	11	the	the	DET
taxlaw-7412	495	12	middle	middle	NOUN
taxlaw-7412	495	13	of	of	ADP
taxlaw-7412	495	14	these	these	DET
taxlaw-7412	495	15	two	two	NUM
taxlaw-7412	495	16	extremes	extreme	NOUN
taxlaw-7412	495	17	,	,	PUNCT
taxlaw-7412	495	18	it	it	PRON
taxlaw-7412	495	19	is	be	AUX
taxlaw-7412	495	20	difficult	difficult	ADJ
taxlaw-7412	495	21	to	to	PART
taxlaw-7412	495	22	draw	draw	VERB
taxlaw-7412	495	23	a	a	DET
taxlaw-7412	495	24	bright	bright	ADJ
taxlaw-7412	495	25	-	-	PUNCT
taxlaw-7412	495	26	line	line	NOUN
taxlaw-7412	495	27	test	test	NOUN
taxlaw-7412	495	28	for	for	ADP
taxlaw-7412	495	29	when	when	SCONJ
taxlaw-7412	495	30	to	to	PART
taxlaw-7412	495	31	shift	shift	VERB
taxlaw-7412	495	32	from	from	ADP
taxlaw-7412	495	33	an	an	DET
taxlaw-7412	495	34	origin	origin	NOUN
taxlaw-7412	495	35	-	-	PUNCT
taxlaw-7412	495	36	based	base	VERB
taxlaw-7412	495	37	to	to	ADP
taxlaw-7412	495	38	a	a	DET
taxlaw-7412	495	39	differential	differential	ADJ
taxlaw-7412	495	40	approach	approach	NOUN
taxlaw-7412	495	41	.	.	PUNCT
taxlaw-7412	496	1	a	a	DET
taxlaw-7412	496	2	pragmatic	pragmatic	ADJ
taxlaw-7412	496	3	solution	solution	NOUN
taxlaw-7412	496	4	is	be	AUX
taxlaw-7412	496	5	to	to	PART
taxlaw-7412	496	6	begin	begin	VERB
taxlaw-7412	496	7	by	by	ADP
taxlaw-7412	496	8	applying	apply	VERB
taxlaw-7412	496	9	the	the	DET
taxlaw-7412	496	10	differential	differential	ADJ
taxlaw-7412	496	11	approach	approach	NOUN
taxlaw-7412	496	12	in	in	ADP
taxlaw-7412	496	13	cases	case	NOUN
taxlaw-7412	496	14	where	where	SCONJ
taxlaw-7412	496	15	the	the	DET
taxlaw-7412	496	16	failure	failure	NOUN
taxlaw-7412	496	17	of	of	ADP
taxlaw-7412	496	18	origin	origin	NOUN
taxlaw-7412	496	19	-	-	PUNCT
taxlaw-7412	496	20	based	base	VERB
taxlaw-7412	496	21	criteria	criterion	NOUN
taxlaw-7412	496	22	is	be	AUX
taxlaw-7412	496	23	most	most	ADV
taxlaw-7412	496	24	evident	evident	ADJ
taxlaw-7412	496	25	.	.	PUNCT
taxlaw-7412	497	1	part	part	NOUN
taxlaw-7412	497	2	iv.c	iv.c	PROPN
taxlaw-7412	497	3	will	will	AUX
taxlaw-7412	497	4	consider	consider	VERB
taxlaw-7412	497	5	a	a	DET
taxlaw-7412	497	6	few	few	ADJ
taxlaw-7412	497	7	cases	case	NOUN
taxlaw-7412	497	8	where	where	SCONJ
taxlaw-7412	497	9	entitlement	entitlement	NOUN
taxlaw-7412	497	10	approaches	approach	NOUN
taxlaw-7412	497	11	are	be	AUX
taxlaw-7412	497	12	ineffective	ineffective	ADJ
taxlaw-7412	497	13	to	to	ADP
taxlaw-7412	497	14	a	a	DET
taxlaw-7412	497	15	sufficient	sufficient	ADJ
taxlaw-7412	497	16	degree	degree	NOUN
taxlaw-7412	497	17	and	and	CCONJ
taxlaw-7412	497	18	should	should	AUX
taxlaw-7412	497	19	therefore	therefore	ADV
taxlaw-7412	497	20	trigger	trigger	VERB
taxlaw-7412	497	21	a	a	DET
taxlaw-7412	497	22	differential	differential	ADJ
taxlaw-7412	497	23	approach	approach	NOUN
taxlaw-7412	497	24	.	.	PUNCT
taxlaw-7412	498	1	this	this	DET
taxlaw-7412	498	2	section	section	NOUN
taxlaw-7412	498	3	offered	offer	VERB
taxlaw-7412	498	4	a	a	DET
taxlaw-7412	498	5	solution	solution	NOUN
taxlaw-7412	498	6	for	for	ADP
taxlaw-7412	498	7	reconciling	reconcile	VERB
taxlaw-7412	498	8	the	the	DET
taxlaw-7412	498	9	entitlement	entitlement	NOUN
taxlaw-7412	498	10	and	and	CCONJ
taxlaw-7412	498	11	the	the	DET
taxlaw-7412	498	12	differential	differential	ADJ
taxlaw-7412	498	13	components	component	NOUN
taxlaw-7412	498	14	of	of	ADP
taxlaw-7412	498	15	inter	inter	ADJ
taxlaw-7412	498	16	-	-	ADJ
taxlaw-7412	498	17	nation	nation	ADJ
taxlaw-7412	498	18	equity	equity	NOUN
taxlaw-7412	498	19	by	by	ADP
taxlaw-7412	498	20	addressing	address	VERB
taxlaw-7412	498	21	the	the	DET
taxlaw-7412	498	22	question	question	NOUN
taxlaw-7412	498	23	of	of	ADP
taxlaw-7412	498	24	when	when	SCONJ
taxlaw-7412	498	25	a	a	DET
taxlaw-7412	498	26	differential	differential	ADJ
taxlaw-7412	498	27	approach	approach	NOUN
taxlaw-7412	498	28	should	should	AUX
taxlaw-7412	498	29	apply	apply	VERB
taxlaw-7412	498	30	to	to	ADP
taxlaw-7412	498	31	the	the	DET
taxlaw-7412	498	32	allocation	allocation	NOUN
taxlaw-7412	498	33	of	of	ADP
taxlaw-7412	498	34	taxing	tax	VERB
taxlaw-7412	498	35	rights	right	NOUN
taxlaw-7412	498	36	.	.	PUNCT
taxlaw-7412	499	1	the	the	DET
taxlaw-7412	499	2	remaining	remain	VERB
taxlaw-7412	499	3	question	question	NOUN
taxlaw-7412	499	4	is	be	AUX
taxlaw-7412	499	5	how	how	SCONJ
taxlaw-7412	499	6	a	a	DET
taxlaw-7412	499	7	differential	differential	ADJ
taxlaw-7412	499	8	approach	approach	NOUN
taxlaw-7412	499	9	should	should	AUX
taxlaw-7412	499	10	operate	operate	VERB
taxlaw-7412	499	11	,	,	PUNCT
taxlaw-7412	499	12	which	which	PRON
taxlaw-7412	499	13	is	be	AUX
taxlaw-7412	499	14	the	the	DET
taxlaw-7412	499	15	focus	focus	NOUN
taxlaw-7412	499	16	of	of	ADP
taxlaw-7412	499	17	the	the	DET
taxlaw-7412	499	18	following	follow	VERB
taxlaw-7412	499	19	section	section	NOUN
taxlaw-7412	499	20	.	.	PUNCT
taxlaw-7412	500	1	b.	b.	PROPN
taxlaw-7412	500	2	requirements	requirement	NOUN
taxlaw-7412	500	3	for	for	ADP
taxlaw-7412	500	4	differentiation	differentiation	NOUN
taxlaw-7412	500	5	differentiation	differentiation	NOUN
taxlaw-7412	500	6	has	have	AUX
taxlaw-7412	500	7	been	be	AUX
taxlaw-7412	500	8	used	use	VERB
taxlaw-7412	500	9	in	in	ADP
taxlaw-7412	500	10	different	different	ADJ
taxlaw-7412	500	11	areas	area	NOUN
taxlaw-7412	500	12	of	of	ADP
taxlaw-7412	500	13	international	international	ADJ
taxlaw-7412	500	14	law	law	NOUN
taxlaw-7412	500	15	.	.	PUNCT
taxlaw-7412	501	1	yet	yet	ADV
taxlaw-7412	501	2	,	,	PUNCT
taxlaw-7412	501	3	both	both	CCONJ
taxlaw-7412	501	4	the	the	DET
taxlaw-7412	501	5	literature	literature	NOUN
taxlaw-7412	501	6	and	and	CCONJ
taxlaw-7412	501	7	the	the	DET
taxlaw-7412	501	8	real	real	ADJ
taxlaw-7412	501	9	-	-	PUNCT
taxlaw-7412	501	10	world	world	NOUN
taxlaw-7412	501	11	applications	application	NOUN
taxlaw-7412	501	12	of	of	ADP
taxlaw-7412	501	13	differential	differential	ADJ
taxlaw-7412	501	14	treatment	treatment	NOUN
taxlaw-7412	501	15	do	do	AUX
taxlaw-7412	501	16	not	not	PART
taxlaw-7412	501	17	provide	provide	VERB
taxlaw-7412	501	18	straightforward	straightforward	ADJ
taxlaw-7412	501	19	normative	normative	ADJ
taxlaw-7412	501	20	requirements	requirement	NOUN
taxlaw-7412	501	21	that	that	PRON
taxlaw-7412	501	22	could	could	AUX
taxlaw-7412	501	23	apply	apply	VERB
taxlaw-7412	501	24	to	to	ADP
taxlaw-7412	501	25	interjurisdictional	interjurisdictional	ADJ
taxlaw-7412	501	26	differentiation	differentiation	NOUN
taxlaw-7412	501	27	to	to	PART
taxlaw-7412	501	28	ensure	ensure	VERB
taxlaw-7412	501	29	that	that	SCONJ
taxlaw-7412	501	30	it	it	PRON
taxlaw-7412	501	31	promotes	promote	VERB
taxlaw-7412	501	32	international	international	ADJ
taxlaw-7412	501	33	distributive	distributive	ADJ
taxlaw-7412	501	34	justice	justice	NOUN
taxlaw-7412	501	35	.	.	PUNCT
taxlaw-7412	502	1	nonetheless	nonetheless	ADV
taxlaw-7412	502	2	,	,	PUNCT
taxlaw-7412	502	3	based	base	VERB
taxlaw-7412	502	4	on	on	ADP
taxlaw-7412	502	5	the	the	DET
taxlaw-7412	502	6	normative	normative	ADJ
taxlaw-7412	502	7	objectives	objective	NOUN
taxlaw-7412	502	8	and	and	CCONJ
taxlaw-7412	502	9	underpinnings	underpinning	NOUN
taxlaw-7412	502	10	of	of	ADP
taxlaw-7412	502	11	differentiation	differentiation	NOUN
taxlaw-7412	502	12	,	,	PUNCT
taxlaw-7412	502	13	this	this	DET
taxlaw-7412	502	14	section	section	NOUN
taxlaw-7412	502	15	will	will	AUX
taxlaw-7412	502	16	put	put	VERB
taxlaw-7412	502	17	forward	forward	ADP
taxlaw-7412	502	18	three	three	NUM
taxlaw-7412	502	19	core	core	NOUN
taxlaw-7412	502	20	requirements	requirement	NOUN
taxlaw-7412	502	21	of	of	ADP
taxlaw-7412	502	22	a	a	DET
taxlaw-7412	502	23	legitimate	legitimate	ADJ
taxlaw-7412	502	24	use	use	NOUN
taxlaw-7412	502	25	of	of	ADP
taxlaw-7412	502	26	this	this	DET
taxlaw-7412	502	27	mechanism	mechanism	NOUN
taxlaw-7412	502	28	in	in	ADP
taxlaw-7412	502	29	international	international	ADJ
taxlaw-7412	502	30	tax	tax	NOUN
taxlaw-7412	502	31	policy	policy	NOUN
taxlaw-7412	502	32	design	design	NOUN
taxlaw-7412	502	33	.	.	PUNCT
taxlaw-7412	503	1	universality	universality	NOUN
taxlaw-7412	503	2	.	.	PUNCT
taxlaw-7412	504	1	the	the	DET
taxlaw-7412	504	2	first	first	ADJ
taxlaw-7412	504	3	requirement	requirement	NOUN
taxlaw-7412	504	4	is	be	AUX
taxlaw-7412	504	5	a	a	DET
taxlaw-7412	504	6	version	version	NOUN
taxlaw-7412	504	7	of	of	ADP
taxlaw-7412	504	8	horizontal	horizontal	ADJ
taxlaw-7412	504	9	equity	equity	NOUN
taxlaw-7412	504	10	,	,	PUNCT
taxlaw-7412	504	11	but	but	CCONJ
taxlaw-7412	504	12	applied	apply	VERB
taxlaw-7412	504	13	to	to	ADP
taxlaw-7412	504	14	the	the	DET
taxlaw-7412	504	15	international	international	ADJ
taxlaw-7412	504	16	domain.140	domain.140	PROPN
taxlaw-7412	504	17	since	since	SCONJ
taxlaw-7412	504	18	the	the	DET
taxlaw-7412	504	19	primary	primary	ADJ
taxlaw-7412	504	20	goal	goal	NOUN
taxlaw-7412	504	21	of	of	ADP
taxlaw-7412	504	22	differentiation	differentiation	NOUN
taxlaw-7412	504	23	is	be	AUX
taxlaw-7412	504	24	to	to	PART
taxlaw-7412	504	25	promote	promote	VERB
taxlaw-7412	504	26	international	international	ADJ
taxlaw-7412	504	27	equity	equity	NOUN
taxlaw-7412	504	28	,	,	PUNCT
taxlaw-7412	504	29	a	a	DET
taxlaw-7412	504	30	differential	differential	ADJ
taxlaw-7412	504	31	regime	regime	NOUN
taxlaw-7412	504	32	that	that	PRON
taxlaw-7412	504	33	includes	include	VERB
taxlaw-7412	504	34	some	some	PRON
taxlaw-7412	504	35	but	but	CCONJ
taxlaw-7412	504	36	excludes	exclude	VERB
taxlaw-7412	504	37	other	other	ADJ
taxlaw-7412	504	38	states	state	NOUN
taxlaw-7412	504	39	that	that	PRON
taxlaw-7412	504	40	are	be	AUX
taxlaw-7412	504	41	equally	equally	ADV
taxlaw-7412	504	42	in	in	ADP
taxlaw-7412	504	43	need	need	NOUN
taxlaw-7412	504	44	of	of	ADP
taxlaw-7412	504	45	resources	resource	NOUN
taxlaw-7412	504	46	is	be	AUX
taxlaw-7412	504	47	normatively	normatively	ADV
taxlaw-7412	504	48	problematic	problematic	ADJ
taxlaw-7412	504	49	.	.	PUNCT
taxlaw-7412	505	1	one	one	NUM
taxlaw-7412	505	2	example	example	NOUN
taxlaw-7412	505	3	is	be	AUX
taxlaw-7412	505	4	a	a	DET
taxlaw-7412	505	5	policy	policy	NOUN
taxlaw-7412	505	6	that	that	PRON
taxlaw-7412	505	7	aims	aim	VERB
taxlaw-7412	505	8	at	at	ADP
taxlaw-7412	505	9	improving	improve	VERB
taxlaw-7412	505	10	the	the	DET
taxlaw-7412	505	11	position	position	NOUN
taxlaw-7412	505	12	of	of	ADP
taxlaw-7412	505	13	low	low	ADJ
taxlaw-7412	505	14	-	-	PUNCT
taxlaw-7412	505	15	income	income	NOUN
taxlaw-7412	505	16	countries	country	NOUN
taxlaw-7412	505	17	by	by	ADP
taxlaw-7412	505	18	using	use	VERB
taxlaw-7412	505	19	a	a	DET
taxlaw-7412	505	20	differentiating	differentiate	VERB
taxlaw-7412	505	21	factor	factor	NOUN
taxlaw-7412	505	22	that	that	PRON
taxlaw-7412	505	23	favors	favor	VERB
taxlaw-7412	505	24	some	some	PRON
taxlaw-7412	505	25	of	of	ADP
taxlaw-7412	505	26	them	they	PRON
taxlaw-7412	505	27	but	but	CCONJ
taxlaw-7412	505	28	excludes	exclude	VERB
taxlaw-7412	505	29	others	other	NOUN
taxlaw-7412	505	30	that	that	PRON
taxlaw-7412	505	31	do	do	AUX
taxlaw-7412	505	32	not	not	PART
taxlaw-7412	505	33	qualify	qualify	VERB
taxlaw-7412	505	34	according	accord	VERB
taxlaw-7412	505	35	to	to	ADP
taxlaw-7412	505	36	that	that	DET
taxlaw-7412	505	37	factor	factor	NOUN
taxlaw-7412	505	38	.	.	PUNCT
taxlaw-7412	506	1	as	as	SCONJ
taxlaw-7412	506	2	part	part	NOUN
taxlaw-7412	506	3	iv.b	iv.b	PROPN
taxlaw-7412	506	4	will	will	AUX
taxlaw-7412	506	5	discuss	discuss	VERB
taxlaw-7412	506	6	,	,	PUNCT
taxlaw-7412	506	7	some	some	DET
taxlaw-7412	506	8	recent	recent	ADJ
taxlaw-7412	506	9	proposals	proposal	NOUN
taxlaw-7412	506	10	to	to	PART
taxlaw-7412	506	11	reform	reform	VERB
taxlaw-7412	506	12	the	the	DET
taxlaw-7412	506	13	international	international	ADJ
taxlaw-7412	506	14	tax	tax	NOUN
taxlaw-7412	506	15	regime	regime	NOUN
taxlaw-7412	506	16	draw	draw	VERB
taxlaw-7412	506	17	on	on	ADP
taxlaw-7412	506	18	economic	economic	ADJ
taxlaw-7412	506	19	impact	impact	NOUN
taxlaw-7412	506	20	assessments	assessment	NOUN
taxlaw-7412	506	21	to	to	PART
taxlaw-7412	506	22	argue	argue	VERB
taxlaw-7412	506	23	that	that	SCONJ
taxlaw-7412	506	24	a	a	DET
taxlaw-7412	506	25	given	give	VERB
taxlaw-7412	506	26	policy	policy	NOUN
taxlaw-7412	506	27	is	be	AUX
taxlaw-7412	506	28	likely	likely	ADJ
taxlaw-7412	506	29	to	to	PART
taxlaw-7412	506	30	favor	favor	VERB
taxlaw-7412	506	31	low	low	ADJ
taxlaw-7412	506	32	-	-	PUNCT
taxlaw-7412	506	33	income	income	NOUN
taxlaw-7412	506	34	countries	country	NOUN
taxlaw-7412	506	35	which	which	PRON
taxlaw-7412	506	36	have	have	VERB
taxlaw-7412	506	37	a	a	DET
taxlaw-7412	506	38	specific	specific	ADJ
taxlaw-7412	506	39	attribute	attribute	NOUN
taxlaw-7412	506	40	(	(	PUNCT
taxlaw-7412	506	41	such	such	ADJ
taxlaw-7412	506	42	as	as	ADP
taxlaw-7412	506	43	being	be	AUX
taxlaw-7412	506	44	rich	rich	ADJ
taxlaw-7412	506	45	in	in	ADP
taxlaw-7412	506	46	natural	natural	ADJ
taxlaw-7412	506	47	resources	resource	NOUN
taxlaw-7412	506	48	or	or	CCONJ
taxlaw-7412	506	49	in	in	ADP
taxlaw-7412	506	50	labor	labor	NOUN
taxlaw-7412	506	51	supply	supply	NOUN
taxlaw-7412	506	52	)	)	PUNCT
taxlaw-7412	506	53	.	.	PUNCT
taxlaw-7412	507	1	the	the	DET
taxlaw-7412	507	2	main	main	ADJ
taxlaw-7412	507	3	problem	problem	NOUN
taxlaw-7412	507	4	with	with	ADP
taxlaw-7412	507	5	this	this	DET
taxlaw-7412	507	6	approach	approach	NOUN
taxlaw-7412	507	7	is	be	AUX
taxlaw-7412	507	8	that	that	SCONJ
taxlaw-7412	507	9	it	it	PRON
taxlaw-7412	507	10	fails	fail	VERB
taxlaw-7412	507	11	to	to	PART
taxlaw-7412	507	12	include	include	VERB
taxlaw-7412	507	13	other	other	ADJ
taxlaw-7412	507	14	countries	country	NOUN
taxlaw-7412	507	15	that	that	PRON
taxlaw-7412	507	16	are	be	AUX
taxlaw-7412	507	17	equally	equally	ADV
taxlaw-7412	507	18	poor	poor	ADJ
taxlaw-7412	507	19	but	but	CCONJ
taxlaw-7412	507	20	do	do	AUX
taxlaw-7412	507	21	not	not	PART
taxlaw-7412	507	22	possess	possess	VERB
taxlaw-7412	507	23	the	the	DET
taxlaw-7412	507	24	attribute	attribute	NOUN
taxlaw-7412	507	25	chosen	choose	VERB
taxlaw-7412	507	26	for	for	ADP
taxlaw-7412	507	27	differentiation	differentiation	NOUN
taxlaw-7412	507	28	.	.	PUNCT
taxlaw-7412	508	1	it	it	PRON
taxlaw-7412	508	2	might	might	AUX
taxlaw-7412	508	3	improve	improve	VERB
taxlaw-7412	508	4	vertical	vertical	ADJ
taxlaw-7412	508	5	equity	equity	NOUN
taxlaw-7412	508	6	(	(	PUNCT
taxlaw-7412	508	7	by	by	ADP
taxlaw-7412	508	8	reducing	reduce	VERB
taxlaw-7412	508	9	overall	overall	ADJ
taxlaw-7412	508	10	inequality	inequality	NOUN
taxlaw-7412	508	11	between	between	ADP
taxlaw-7412	508	12	more	more	ADJ
taxlaw-7412	508	13	and	and	CCONJ
taxlaw-7412	508	14	less	less	ADV
taxlaw-7412	508	15	affluent	affluent	ADJ
taxlaw-7412	508	16	countries	country	NOUN
taxlaw-7412	508	17	)	)	PUNCT
taxlaw-7412	508	18	,	,	PUNCT
taxlaw-7412	508	19	but	but	CCONJ
taxlaw-7412	508	20	such	such	ADJ
taxlaw-7412	508	21	improvement	improvement	NOUN
taxlaw-7412	508	22	comes	come	VERB
taxlaw-7412	508	23	at	at	ADP
taxlaw-7412	508	24	the	the	DET
taxlaw-7412	508	25	detriment	detriment	NOUN
taxlaw-7412	508	26	of	of	ADP
taxlaw-7412	508	27	horizontal	horizontal	ADJ
taxlaw-7412	508	28	equity	equity	NOUN
taxlaw-7412	508	29	(	(	PUNCT
taxlaw-7412	508	30	by	by	ADP
taxlaw-7412	508	31	creating	create	VERB
taxlaw-7412	508	32	further	further	ADJ
taxlaw-7412	508	33	inequalities	inequality	NOUN
taxlaw-7412	508	34	between	between	ADP
taxlaw-7412	508	35	equally	equally	ADV
taxlaw-7412	508	36	low	low	ADJ
taxlaw-7412	508	37	-	-	PUNCT
taxlaw-7412	508	38	income	income	NOUN
taxlaw-7412	508	39	countries	country	NOUN
taxlaw-7412	508	40	)	)	PUNCT
taxlaw-7412	508	41	.	.	PUNCT
taxlaw-7412	509	1	139	139	NUM
taxlaw-7412	509	2	this	this	DET
taxlaw-7412	509	3	case	case	NOUN
taxlaw-7412	509	4	is	be	AUX
taxlaw-7412	509	5	made	make	VERB
taxlaw-7412	509	6	,	,	PUNCT
taxlaw-7412	509	7	for	for	ADP
taxlaw-7412	509	8	example	example	NOUN
taxlaw-7412	509	9	,	,	PUNCT
taxlaw-7412	509	10	in	in	ADP
taxlaw-7412	509	11	adam	adam	PROPN
taxlaw-7412	509	12	kern	kern	PROPN
taxlaw-7412	509	13	,	,	PUNCT
taxlaw-7412	509	14	illusions	illusion	NOUN
taxlaw-7412	509	15	of	of	ADP
taxlaw-7412	509	16	justice	justice	NOUN
taxlaw-7412	509	17	in	in	ADP
taxlaw-7412	509	18	international	international	ADJ
taxlaw-7412	509	19	taxation	taxation	NOUN
taxlaw-7412	509	20	,	,	PUNCT
taxlaw-7412	509	21	48	48	NUM
taxlaw-7412	509	22	phil	phil	NOUN
taxlaw-7412	509	23	.	.	PUNCT
taxlaw-7412	510	1	&	&	CCONJ
taxlaw-7412	510	2	pub	pub	PROPN
taxlaw-7412	510	3	.	.	PUNCT
taxlaw-7412	511	1	aff	aff	PROPN
taxlaw-7412	511	2	.	.	PUNCT
taxlaw-7412	512	1	151	151	NUM
taxlaw-7412	512	2	(	(	PUNCT
taxlaw-7412	512	3	2020	2020	NUM
taxlaw-7412	512	4	)	)	PUNCT
taxlaw-7412	512	5	.	.	PUNCT
taxlaw-7412	513	1	140	140	NUM
taxlaw-7412	513	2	the	the	DET
taxlaw-7412	513	3	terms	term	NOUN
taxlaw-7412	513	4	horizontal	horizontal	ADJ
taxlaw-7412	513	5	and	and	CCONJ
taxlaw-7412	513	6	vertical	vertical	ADJ
taxlaw-7412	513	7	equity	equity	NOUN
taxlaw-7412	513	8	appear	appear	VERB
taxlaw-7412	513	9	frequently	frequently	ADV
taxlaw-7412	513	10	in	in	ADP
taxlaw-7412	513	11	the	the	DET
taxlaw-7412	513	12	economics	economic	NOUN
taxlaw-7412	513	13	literature	literature	NOUN
taxlaw-7412	513	14	to	to	PART
taxlaw-7412	513	15	refer	refer	VERB
taxlaw-7412	513	16	to	to	ADP
taxlaw-7412	513	17	the	the	DET
taxlaw-7412	513	18	moral	moral	ADJ
taxlaw-7412	513	19	requirement	requirement	NOUN
taxlaw-7412	513	20	of	of	ADP
taxlaw-7412	513	21	treating	treat	VERB
taxlaw-7412	513	22	equals	equal	VERB
taxlaw-7412	513	23	equally	equally	ADV
taxlaw-7412	513	24	and	and	CCONJ
taxlaw-7412	513	25	unequals	unequal	NOUN
taxlaw-7412	513	26	unequally	unequally	ADV
taxlaw-7412	513	27	,	,	PUNCT
taxlaw-7412	513	28	respectively	respectively	ADV
taxlaw-7412	513	29	.	.	PUNCT
taxlaw-7412	514	1	for	for	ADP
taxlaw-7412	514	2	a	a	DET
taxlaw-7412	514	3	discussion	discussion	NOUN
taxlaw-7412	514	4	about	about	ADP
taxlaw-7412	514	5	the	the	DET
taxlaw-7412	514	6	relationship	relationship	NOUN
taxlaw-7412	514	7	between	between	ADP
taxlaw-7412	514	8	these	these	DET
taxlaw-7412	514	9	two	two	NUM
taxlaw-7412	514	10	notions	notion	NOUN
taxlaw-7412	514	11	,	,	PUNCT
taxlaw-7412	514	12	see	see	VERB
taxlaw-7412	514	13	paul	paul	PROPN
taxlaw-7412	514	14	r.	r.	PROPN
taxlaw-7412	514	15	mcdaniel	mcdaniel	PROPN
taxlaw-7412	514	16	&	&	CCONJ
taxlaw-7412	514	17	james	james	PROPN
taxlaw-7412	514	18	r.	r.	PROPN
taxlaw-7412	514	19	repetti	repetti	PROPN
taxlaw-7412	514	20	,	,	PUNCT
taxlaw-7412	514	21	horizontal	horizontal	ADJ
taxlaw-7412	514	22	and	and	CCONJ
taxlaw-7412	514	23	vertical	vertical	ADJ
taxlaw-7412	514	24	equity	equity	NOUN
taxlaw-7412	514	25	:	:	PUNCT
taxlaw-7412	514	26	the	the	DET
taxlaw-7412	514	27	musgrave	musgrave	PROPN
taxlaw-7412	514	28	/	/	SYM
taxlaw-7412	514	29	kaplow	kaplow	PROPN
taxlaw-7412	514	30	exchange	exchange	NOUN
taxlaw-7412	514	31	,	,	PUNCT
taxlaw-7412	514	32	1	1	NUM
taxlaw-7412	514	33	fla	fla	NOUN
taxlaw-7412	514	34	.	.	PUNCT
taxlaw-7412	515	1	tax	tax	PROPN
taxlaw-7412	515	2	rev	rev	PROPN
taxlaw-7412	515	3	.	.	PROPN
taxlaw-7412	515	4	607	607	NUM
taxlaw-7412	515	5	(	(	PUNCT
taxlaw-7412	515	6	1993	1993	NUM
taxlaw-7412	515	7	)	)	PUNCT
taxlaw-7412	515	8	.	.	PUNCT
taxlaw-7412	516	1	these	these	DET
taxlaw-7412	516	2	concepts	concept	NOUN
taxlaw-7412	516	3	,	,	PUNCT
taxlaw-7412	516	4	used	use	VERB
taxlaw-7412	516	5	as	as	ADP
taxlaw-7412	516	6	measures	measure	NOUN
taxlaw-7412	516	7	of	of	ADP
taxlaw-7412	516	8	equity	equity	NOUN
taxlaw-7412	516	9	between	between	ADP
taxlaw-7412	516	10	individuals	individual	NOUN
taxlaw-7412	516	11	in	in	ADP
taxlaw-7412	516	12	a	a	DET
taxlaw-7412	516	13	domestic	domestic	ADJ
taxlaw-7412	516	14	context	context	NOUN
taxlaw-7412	516	15	,	,	PUNCT
taxlaw-7412	516	16	are	be	AUX
taxlaw-7412	516	17	rarely	rarely	ADV
taxlaw-7412	516	18	used	use	VERB
taxlaw-7412	516	19	to	to	PART
taxlaw-7412	516	20	describe	describe	VERB
taxlaw-7412	516	21	equity	equity	NOUN
taxlaw-7412	516	22	between	between	ADP
taxlaw-7412	516	23	nations	nation	NOUN
taxlaw-7412	516	24	.	.	PUNCT
taxlaw-7412	517	1	even	even	ADV
taxlaw-7412	517	2	when	when	SCONJ
taxlaw-7412	517	3	used	use	VERB
taxlaw-7412	517	4	to	to	PART
taxlaw-7412	517	5	describe	describe	VERB
taxlaw-7412	517	6	equity	equity	NOUN
taxlaw-7412	517	7	between	between	ADP
taxlaw-7412	517	8	nations	nation	NOUN
taxlaw-7412	517	9	,	,	PUNCT
taxlaw-7412	517	10	commentators	commentator	NOUN
taxlaw-7412	517	11	employ	employ	VERB
taxlaw-7412	517	12	the	the	DET
taxlaw-7412	517	13	terminology	terminology	NOUN
taxlaw-7412	517	14	without	without	ADP
taxlaw-7412	517	15	much	much	ADJ
taxlaw-7412	517	16	elaboration	elaboration	NOUN
taxlaw-7412	517	17	on	on	ADP
taxlaw-7412	517	18	the	the	DET
taxlaw-7412	517	19	concept	concept	NOUN
taxlaw-7412	517	20	.	.	PUNCT
taxlaw-7412	518	1	see	see	VERB
taxlaw-7412	518	2	,	,	PUNCT
taxlaw-7412	518	3	e.g.	e.g.	ADV
taxlaw-7412	518	4	,	,	PUNCT
taxlaw-7412	518	5	yoram	yoram	PROPN
taxlaw-7412	518	6	margalioth	margalioth	PROPN
taxlaw-7412	518	7	,	,	PUNCT
taxlaw-7412	518	8	tax	tax	NOUN
taxlaw-7412	518	9	competition	competition	NOUN
taxlaw-7412	518	10	,	,	PUNCT
taxlaw-7412	518	11	foreign	foreign	ADJ
taxlaw-7412	518	12	direct	direct	ADJ
taxlaw-7412	518	13	investments	investment	NOUN
taxlaw-7412	518	14	and	and	CCONJ
taxlaw-7412	518	15	growth	growth	NOUN
taxlaw-7412	518	16	:	:	PUNCT
taxlaw-7412	518	17	using	use	VERB
taxlaw-7412	518	18	the	the	DET
taxlaw-7412	518	19	tax	tax	NOUN
taxlaw-7412	518	20	system	system	NOUN
taxlaw-7412	518	21	to	to	PART
taxlaw-7412	518	22	promote	promote	VERB
taxlaw-7412	518	23	developing	develop	VERB
taxlaw-7412	518	24	countries	country	NOUN
taxlaw-7412	518	25	,	,	PUNCT
taxlaw-7412	518	26	23	23	NUM
taxlaw-7412	518	27	va	va	NOUN
taxlaw-7412	518	28	.	.	PUNCT
taxlaw-7412	519	1	tax	tax	PROPN
taxlaw-7412	519	2	rev	rev	PROPN
taxlaw-7412	519	3	.	.	PROPN
taxlaw-7412	519	4	157	157	NUM
taxlaw-7412	519	5	,	,	PUNCT
taxlaw-7412	519	6	202	202	NUM
taxlaw-7412	519	7	(	(	PUNCT
taxlaw-7412	519	8	2003	2003	NUM
taxlaw-7412	519	9	)	)	PUNCT
taxlaw-7412	519	10	;	;	PUNCT
taxlaw-7412	520	1	adam	adam	PROPN
taxlaw-7412	520	2	h.	h.	PROPN
taxlaw-7412	520	3	rosenzweig	rosenzweig	PROPN
taxlaw-7412	520	4	,	,	PUNCT
taxlaw-7412	520	5	harnessing	harness	VERB
taxlaw-7412	520	6	the	the	DET
taxlaw-7412	520	7	costs	cost	NOUN
taxlaw-7412	520	8	of	of	ADP
taxlaw-7412	520	9	international	international	ADJ
taxlaw-7412	520	10	tax	tax	NOUN
taxlaw-7412	520	11	arbitrage	arbitrage	NOUN
taxlaw-7412	520	12	,	,	PUNCT
taxlaw-7412	520	13	26	26	NUM
taxlaw-7412	520	14	va	va	NOUN
taxlaw-7412	520	15	.	.	PUNCT
taxlaw-7412	520	16	tax	tax	PROPN
taxlaw-7412	520	17	rev	rev	PROPN
taxlaw-7412	520	18	.	.	PROPN
taxlaw-7412	520	19	555	555	NUM
taxlaw-7412	520	20	(	(	PUNCT
taxlaw-7412	520	21	2007	2007	NUM
taxlaw-7412	520	22	)	)	PUNCT
taxlaw-7412	520	23	;	;	PUNCT
taxlaw-7412	521	1	reuven	reuven	PROPN
taxlaw-7412	521	2	s.	s.	PROPN
taxlaw-7412	521	3	avi	avi	PROPN
taxlaw-7412	521	4	-	-	PUNCT
taxlaw-7412	521	5	yonah	yonah	PROPN
taxlaw-7412	521	6	&	&	CCONJ
taxlaw-7412	521	7	yoram	yoram	PROPN
taxlaw-7412	521	8	margolioth	margolioth	PROPN
taxlaw-7412	521	9	,	,	PUNCT
taxlaw-7412	521	10	taxation	taxation	NOUN
taxlaw-7412	521	11	in	in	ADP
taxlaw-7412	521	12	developing	develop	VERB
taxlaw-7412	521	13	countries	country	NOUN
taxlaw-7412	521	14	:	:	PUNCT
taxlaw-7412	521	15	some	some	DET
taxlaw-7412	521	16	recent	recent	ADJ
taxlaw-7412	521	17	support	support	NOUN
taxlaw-7412	521	18	and	and	CCONJ
taxlaw-7412	521	19	challenges	challenge	NOUN
taxlaw-7412	521	20	to	to	ADP
taxlaw-7412	521	21	the	the	DET
taxlaw-7412	521	22	conventional	conventional	ADJ
taxlaw-7412	521	23	view	view	NOUN
taxlaw-7412	521	24	,	,	PUNCT
taxlaw-7412	521	25	27	27	NUM
taxlaw-7412	521	26	va	va	NOUN
taxlaw-7412	521	27	.	.	PUNCT
taxlaw-7412	522	1	tax	tax	PROPN
taxlaw-7412	522	2	rev	rev	PROPN
taxlaw-7412	522	3	.	.	PROPN
taxlaw-7412	522	4	1	1	NUM
taxlaw-7412	522	5	(	(	PUNCT
taxlaw-7412	522	6	2007	2007	NUM
taxlaw-7412	522	7	)	)	PUNCT
taxlaw-7412	522	8	.	.	PUNCT
taxlaw-7412	523	1	2020	2020	NUM
taxlaw-7412	523	2	]	]	PUNCT
taxlaw-7412	523	3	inter	inter	ADJ
taxlaw-7412	523	4	-	-	ADJ
taxlaw-7412	523	5	nation	nation	ADJ
taxlaw-7412	523	6	equity	equity	NOUN
taxlaw-7412	523	7	revisited	revisit	VERB
taxlaw-7412	523	8	79	79	NUM
taxlaw-7412	523	9	universality	universality	NOUN
taxlaw-7412	523	10	also	also	ADV
taxlaw-7412	523	11	favors	favor	VERB
taxlaw-7412	523	12	a	a	DET
taxlaw-7412	523	13	multilateral	multilateral	ADJ
taxlaw-7412	523	14	approach	approach	NOUN
taxlaw-7412	523	15	in	in	ADP
taxlaw-7412	523	16	place	place	NOUN
taxlaw-7412	523	17	of	of	ADP
taxlaw-7412	523	18	the	the	DET
taxlaw-7412	523	19	bilateralism	bilateralism	NOUN
taxlaw-7412	523	20	that	that	PRON
taxlaw-7412	523	21	is	be	AUX
taxlaw-7412	523	22	prevalent	prevalent	ADJ
taxlaw-7412	523	23	in	in	ADP
taxlaw-7412	523	24	the	the	DET
taxlaw-7412	523	25	current	current	ADJ
taxlaw-7412	523	26	international	international	ADJ
taxlaw-7412	523	27	tax	tax	NOUN
taxlaw-7412	523	28	system	system	NOUN
taxlaw-7412	523	29	.	.	PUNCT
taxlaw-7412	524	1	besides	besides	SCONJ
taxlaw-7412	524	2	for	for	ADP
taxlaw-7412	524	3	the	the	DET
taxlaw-7412	524	4	other	other	ADJ
taxlaw-7412	524	5	problems	problem	NOUN
taxlaw-7412	524	6	with	with	ADP
taxlaw-7412	524	7	bilateral	bilateral	ADJ
taxlaw-7412	524	8	tax	tax	NOUN
taxlaw-7412	524	9	treaties	treaty	NOUN
taxlaw-7412	524	10	,	,	PUNCT
taxlaw-7412	524	11	largely	largely	ADV
taxlaw-7412	524	12	documented	document	VERB
taxlaw-7412	524	13	in	in	ADP
taxlaw-7412	524	14	the	the	DET
taxlaw-7412	524	15	tax	tax	NOUN
taxlaw-7412	524	16	literature	literature	NOUN
taxlaw-7412	524	17	,	,	PUNCT
taxlaw-7412	524	18	141	141	NUM
taxlaw-7412	524	19	bilateralism	bilateralism	NOUN
taxlaw-7412	524	20	is	be	AUX
taxlaw-7412	524	21	also	also	ADV
taxlaw-7412	524	22	problematic	problematic	ADJ
taxlaw-7412	524	23	for	for	ADP
taxlaw-7412	524	24	leaving	leave	VERB
taxlaw-7412	524	25	weaker	weak	ADJ
taxlaw-7412	524	26	states	state	NOUN
taxlaw-7412	524	27	susceptible	susceptible	ADJ
taxlaw-7412	524	28	to	to	ADP
taxlaw-7412	524	29	power	power	NOUN
taxlaw-7412	524	30	imbalances142	imbalances142	PROPN
taxlaw-7412	524	31	and	and	CCONJ
taxlaw-7412	524	32	resulting	result	VERB
taxlaw-7412	524	33	in	in	ADP
taxlaw-7412	524	34	a	a	DET
taxlaw-7412	524	35	non	non	ADJ
taxlaw-7412	524	36	-	-	ADJ
taxlaw-7412	524	37	universal	universal	ADJ
taxlaw-7412	524	38	regime.143	regime.143	PROPN
taxlaw-7412	524	39	part	part	NOUN
taxlaw-7412	524	40	iv.b	iv.b	PROPN
taxlaw-7412	524	41	will	will	AUX
taxlaw-7412	524	42	show	show	VERB
taxlaw-7412	524	43	that	that	SCONJ
taxlaw-7412	524	44	differential	differential	ADJ
taxlaw-7412	524	45	approaches	approach	NOUN
taxlaw-7412	524	46	taken	take	VERB
taxlaw-7412	524	47	through	through	ADP
taxlaw-7412	524	48	bilateralism	bilateralism	NOUN
taxlaw-7412	524	49	,	,	PUNCT
taxlaw-7412	524	50	such	such	ADJ
taxlaw-7412	524	51	as	as	ADP
taxlaw-7412	524	52	tax	tax	NOUN
taxlaw-7412	524	53	sparing	sparing	NOUN
taxlaw-7412	524	54	provisions	provision	NOUN
taxlaw-7412	524	55	,	,	PUNCT
taxlaw-7412	524	56	are	be	AUX
taxlaw-7412	524	57	problematic	problematic	ADJ
taxlaw-7412	524	58	among	among	ADP
taxlaw-7412	524	59	other	other	ADJ
taxlaw-7412	524	60	reasons	reason	NOUN
taxlaw-7412	524	61	for	for	ADP
taxlaw-7412	524	62	their	their	PRON
taxlaw-7412	524	63	non	non	ADJ
taxlaw-7412	524	64	-	-	ADJ
taxlaw-7412	524	65	universal	universal	ADJ
taxlaw-7412	524	66	nature	nature	NOUN
taxlaw-7412	524	67	.	.	PUNCT
taxlaw-7412	525	1	granularity	granularity	NOUN
taxlaw-7412	525	2	.	.	PUNCT
taxlaw-7412	526	1	this	this	DET
taxlaw-7412	526	2	requirement	requirement	NOUN
taxlaw-7412	526	3	builds	build	VERB
taxlaw-7412	526	4	on	on	ADP
taxlaw-7412	526	5	the	the	DET
taxlaw-7412	526	6	notion	notion	NOUN
taxlaw-7412	526	7	of	of	ADP
taxlaw-7412	526	8	vertical	vertical	ADJ
taxlaw-7412	526	9	equity	equity	NOUN
taxlaw-7412	526	10	.	.	PUNCT
taxlaw-7412	527	1	144	144	NUM
taxlaw-7412	527	2	differential	differential	ADJ
taxlaw-7412	527	3	mechanisms	mechanism	NOUN
taxlaw-7412	527	4	should	should	AUX
taxlaw-7412	527	5	provide	provide	VERB
taxlaw-7412	527	6	countries	country	NOUN
taxlaw-7412	527	7	in	in	ADP
taxlaw-7412	527	8	unequal	unequal	ADJ
taxlaw-7412	527	9	positions	position	NOUN
taxlaw-7412	527	10	with	with	ADP
taxlaw-7412	527	11	distinct	distinct	ADJ
taxlaw-7412	527	12	treatment	treatment	NOUN
taxlaw-7412	527	13	.	.	PUNCT
taxlaw-7412	528	1	this	this	DET
taxlaw-7412	528	2	requirement	requirement	NOUN
taxlaw-7412	528	3	disapproves	disapprove	VERB
taxlaw-7412	528	4	of	of	ADP
taxlaw-7412	528	5	differential	differential	ADJ
taxlaw-7412	528	6	regimes	regime	NOUN
taxlaw-7412	528	7	that	that	PRON
taxlaw-7412	528	8	fit	fit	VERB
taxlaw-7412	528	9	low	low	ADJ
taxlaw-7412	528	10	-	-	PUNCT
taxlaw-7412	528	11	income	income	NOUN
taxlaw-7412	528	12	countries	country	NOUN
taxlaw-7412	528	13	into	into	ADP
taxlaw-7412	528	14	generalizing	generalize	VERB
taxlaw-7412	528	15	categories	category	NOUN
taxlaw-7412	528	16	such	such	ADJ
taxlaw-7412	528	17	as	as	ADP
taxlaw-7412	528	18	developing	develop	VERB
taxlaw-7412	528	19	countries	country	NOUN
taxlaw-7412	528	20	,	,	PUNCT
taxlaw-7412	528	21	least	least	ADJ
taxlaw-7412	528	22	developed	develop	VERB
taxlaw-7412	528	23	economies	economy	NOUN
taxlaw-7412	528	24	,	,	PUNCT
taxlaw-7412	528	25	transition	transition	NOUN
taxlaw-7412	528	26	economies	economy	NOUN
taxlaw-7412	528	27	,	,	PUNCT
taxlaw-7412	528	28	newly	newly	ADV
taxlaw-7412	528	29	industrialized	industrialize	VERB
taxlaw-7412	528	30	countries	country	NOUN
taxlaw-7412	528	31	,	,	PUNCT
taxlaw-7412	528	32	and	and	CCONJ
taxlaw-7412	528	33	small	small	ADJ
taxlaw-7412	528	34	island	island	NOUN
taxlaw-7412	528	35	developing	develop	VERB
taxlaw-7412	528	36	states	state	NOUN
taxlaw-7412	528	37	.	.	PUNCT
taxlaw-7412	529	1	this	this	DET
taxlaw-7412	529	2	approach	approach	NOUN
taxlaw-7412	529	3	is	be	AUX
taxlaw-7412	529	4	normatively	normatively	ADV
taxlaw-7412	529	5	problematic	problematic	ADJ
taxlaw-7412	529	6	not	not	PART
taxlaw-7412	529	7	only	only	ADV
taxlaw-7412	529	8	because	because	SCONJ
taxlaw-7412	529	9	of	of	ADP
taxlaw-7412	529	10	the	the	DET
taxlaw-7412	529	11	practical	practical	ADJ
taxlaw-7412	529	12	hurdles	hurdle	NOUN
taxlaw-7412	529	13	,	,	PUNCT
taxlaw-7412	529	14	such	such	ADJ
taxlaw-7412	529	15	as	as	ADP
taxlaw-7412	529	16	disputes	dispute	NOUN
taxlaw-7412	529	17	regarding	regard	VERB
taxlaw-7412	529	18	which	which	DET
taxlaw-7412	529	19	category	category	NOUN
taxlaw-7412	529	20	a	a	DET
taxlaw-7412	529	21	particular	particular	ADJ
taxlaw-7412	529	22	country	country	NOUN
taxlaw-7412	529	23	should	should	AUX
taxlaw-7412	529	24	be	be	AUX
taxlaw-7412	529	25	placed	place	VERB
taxlaw-7412	529	26	in	in	ADP
taxlaw-7412	529	27	,	,	PUNCT
taxlaw-7412	529	28	particularly	particularly	ADV
taxlaw-7412	529	29	in	in	ADP
taxlaw-7412	529	30	borderline	borderline	NOUN
taxlaw-7412	529	31	cases	case	NOUN
taxlaw-7412	529	32	,	,	PUNCT
taxlaw-7412	529	33	145	145	NUM
taxlaw-7412	529	34	but	but	CCONJ
taxlaw-7412	529	35	also	also	ADV
taxlaw-7412	529	36	because	because	SCONJ
taxlaw-7412	529	37	it	it	PRON
taxlaw-7412	529	38	disregards	disregard	VERB
taxlaw-7412	529	39	relevant	relevant	ADJ
taxlaw-7412	529	40	inequalities	inequality	NOUN
taxlaw-7412	529	41	within	within	ADP
taxlaw-7412	529	42	the	the	DET
taxlaw-7412	529	43	group	group	NOUN
taxlaw-7412	529	44	and	and	CCONJ
taxlaw-7412	529	45	thereby	thereby	ADV
taxlaw-7412	529	46	limits	limit	VERB
taxlaw-7412	529	47	the	the	DET
taxlaw-7412	529	48	ability	ability	NOUN
taxlaw-7412	529	49	of	of	ADP
taxlaw-7412	529	50	the	the	DET
taxlaw-7412	529	51	differential	differential	ADJ
taxlaw-7412	529	52	regime	regime	NOUN
taxlaw-7412	529	53	to	to	PART
taxlaw-7412	529	54	efficiently	efficiently	ADV
taxlaw-7412	529	55	achieve	achieve	VERB
taxlaw-7412	529	56	its	its	PRON
taxlaw-7412	529	57	normative	normative	ADJ
taxlaw-7412	529	58	goal.146	goal.146	NOUN
taxlaw-7412	529	59	taxing	tax	VERB
taxlaw-7412	529	60	rights	right	NOUN
taxlaw-7412	529	61	are	be	AUX
taxlaw-7412	529	62	rivalrous	rivalrous	ADJ
taxlaw-7412	529	63	goods	good	NOUN
taxlaw-7412	529	64	,	,	PUNCT
taxlaw-7412	529	65	and	and	CCONJ
taxlaw-7412	529	66	so	so	ADV
taxlaw-7412	529	67	their	their	PRON
taxlaw-7412	529	68	availability	availability	NOUN
taxlaw-7412	529	69	for	for	ADP
taxlaw-7412	529	70	allocation	allocation	NOUN
taxlaw-7412	529	71	to	to	ADP
taxlaw-7412	529	72	developing	develop	VERB
taxlaw-7412	529	73	countries	country	NOUN
taxlaw-7412	529	74	through	through	ADP
taxlaw-7412	529	75	differentiation	differentiation	NOUN
taxlaw-7412	529	76	is	be	AUX
taxlaw-7412	529	77	limited.147	limited.147	NOUN
taxlaw-7412	529	78	a	a	DET
taxlaw-7412	529	79	differential	differential	ADJ
taxlaw-7412	529	80	mechanism	mechanism	NOUN
taxlaw-7412	529	81	that	that	PRON
taxlaw-7412	529	82	allocates	allocate	VERB
taxlaw-7412	529	83	the	the	DET
taxlaw-7412	529	84	same	same	ADJ
taxlaw-7412	529	85	share	share	NOUN
taxlaw-7412	529	86	of	of	ADP
taxlaw-7412	529	87	rights	right	NOUN
taxlaw-7412	529	88	to	to	ADP
taxlaw-7412	529	89	countries	country	NOUN
taxlaw-7412	529	90	with	with	ADP
taxlaw-7412	529	91	significantly	significantly	ADV
taxlaw-7412	529	92	different	different	ADJ
taxlaw-7412	529	93	levels	level	NOUN
taxlaw-7412	529	94	of	of	ADP
taxlaw-7412	529	95	development	development	NOUN
taxlaw-7412	529	96	reduces	reduce	VERB
taxlaw-7412	529	97	the	the	DET
taxlaw-7412	529	98	share	share	NOUN
taxlaw-7412	529	99	that	that	PRON
taxlaw-7412	529	100	would	would	AUX
taxlaw-7412	529	101	be	be	AUX
taxlaw-7412	529	102	available	available	ADJ
taxlaw-7412	529	103	to	to	ADP
taxlaw-7412	529	104	the	the	DET
taxlaw-7412	529	105	ones	one	NOUN
taxlaw-7412	529	106	in	in	ADP
taxlaw-7412	529	107	the	the	DET
taxlaw-7412	529	108	141	141	NUM
taxlaw-7412	529	109	see	see	NOUN
taxlaw-7412	529	110	,	,	PUNCT
taxlaw-7412	529	111	e.g.	e.g.	ADV
taxlaw-7412	529	112	,	,	PUNCT
taxlaw-7412	529	113	michael	michael	PROPN
taxlaw-7412	529	114	rigby	rigby	PROPN
taxlaw-7412	529	115	,	,	PUNCT
taxlaw-7412	529	116	a	a	DET
taxlaw-7412	529	117	critique	critique	NOUN
taxlaw-7412	529	118	of	of	ADP
taxlaw-7412	529	119	double	double	ADJ
taxlaw-7412	529	120	tax	tax	NOUN
taxlaw-7412	529	121	treaties	treaty	NOUN
taxlaw-7412	529	122	as	as	ADP
taxlaw-7412	529	123	a	a	DET
taxlaw-7412	529	124	jurisdictional	jurisdictional	ADJ
taxlaw-7412	529	125	coordination	coordination	NOUN
taxlaw-7412	529	126	mechanism	mechanism	NOUN
taxlaw-7412	529	127	,	,	PUNCT
taxlaw-7412	529	128	8	8	NUM
taxlaw-7412	529	129	austl	austl	NOUN
taxlaw-7412	529	130	.	.	PUNCT
taxlaw-7412	530	1	tax	tax	NOUN
taxlaw-7412	530	2	f.	f.	PROPN
taxlaw-7412	530	3	303	303	NUM
taxlaw-7412	530	4	(	(	PUNCT
taxlaw-7412	530	5	1991	1991	NUM
taxlaw-7412	530	6	)	)	PUNCT
taxlaw-7412	530	7	;	;	PUNCT
taxlaw-7412	530	8	john	john	PROPN
taxlaw-7412	530	9	f.	f.	PROPN
taxlaw-7412	530	10	avery	avery	PROPN
taxlaw-7412	530	11	jones	jones	PROPN
taxlaw-7412	530	12	,	,	PUNCT
taxlaw-7412	530	13	are	be	AUX
taxlaw-7412	530	14	tax	tax	NOUN
taxlaw-7412	530	15	treaties	treaty	NOUN
taxlaw-7412	530	16	necessary	necessary	ADJ
taxlaw-7412	530	17	,	,	PUNCT
taxlaw-7412	530	18	53	53	NUM
taxlaw-7412	530	19	tax	tax	NOUN
taxlaw-7412	530	20	l.	l.	PROPN
taxlaw-7412	530	21	rev	rev	PROPN
taxlaw-7412	530	22	.	.	PROPN
taxlaw-7412	530	23	1	1	NUM
taxlaw-7412	530	24	(	(	PUNCT
taxlaw-7412	530	25	2000	2000	NUM
taxlaw-7412	530	26	)	)	PUNCT
taxlaw-7412	530	27	;	;	PUNCT
taxlaw-7412	530	28	victor	victor	PROPN
taxlaw-7412	530	29	thuronyi	thuronyi	PROPN
taxlaw-7412	530	30	,	,	PUNCT
taxlaw-7412	530	31	international	international	ADJ
taxlaw-7412	530	32	tax	tax	NOUN
taxlaw-7412	530	33	cooperation	cooperation	NOUN
taxlaw-7412	530	34	and	and	CCONJ
taxlaw-7412	530	35	a	a	DET
taxlaw-7412	530	36	multilateral	multilateral	ADJ
taxlaw-7412	530	37	treaty	treaty	NOUN
taxlaw-7412	530	38	,	,	PUNCT
taxlaw-7412	530	39	26	26	NUM
taxlaw-7412	530	40	brook	brook	NOUN
taxlaw-7412	530	41	.	.	PUNCT
taxlaw-7412	531	1	j.	j.	PROPN
taxlaw-7412	531	2	int’l	int’l	PROPN
taxlaw-7412	531	3	l.	l.	PROPN
taxlaw-7412	531	4	1641	1641	NUM
taxlaw-7412	531	5	(	(	PUNCT
taxlaw-7412	531	6	2000	2000	NUM
taxlaw-7412	531	7	)	)	PUNCT
taxlaw-7412	531	8	;	;	PUNCT
taxlaw-7412	531	9	ricardo	ricardo	PROPN
taxlaw-7412	531	10	garcía	garcía	PROPN
taxlaw-7412	531	11	antón	antón	PROPN
taxlaw-7412	531	12	,	,	PUNCT
taxlaw-7412	531	13	the	the	DET
taxlaw-7412	531	14	21st	21st	ADJ
taxlaw-7412	531	15	century	century	NOUN
taxlaw-7412	531	16	multilateralism	multilateralism	NOUN
taxlaw-7412	531	17	in	in	ADP
taxlaw-7412	531	18	international	international	ADJ
taxlaw-7412	531	19	taxation	taxation	NOUN
taxlaw-7412	531	20	:	:	PUNCT
taxlaw-7412	531	21	the	the	DET
taxlaw-7412	531	22	emperor	emperor	NOUN
taxlaw-7412	531	23	’s	’s	PART
taxlaw-7412	531	24	new	new	ADJ
taxlaw-7412	531	25	clothes	clothe	NOUN
taxlaw-7412	531	26	?	?	PUNCT
taxlaw-7412	531	27	,	,	PUNCT
taxlaw-7412	531	28	8	8	NUM
taxlaw-7412	531	29	world	world	NOUN
taxlaw-7412	531	30	tax	tax	NOUN
taxlaw-7412	531	31	j.	j.	PROPN
taxlaw-7412	531	32	147	147	NUM
taxlaw-7412	531	33	(	(	PUNCT
taxlaw-7412	531	34	2016	2016	NUM
taxlaw-7412	531	35	)	)	PUNCT
taxlaw-7412	531	36	;	;	PUNCT
taxlaw-7412	531	37	vincent	vincent	PROPN
taxlaw-7412	531	38	arel	arel	PROPN
taxlaw-7412	531	39	-	-	PUNCT
taxlaw-7412	531	40	bundock	bundock	NOUN
taxlaw-7412	531	41	,	,	PUNCT
taxlaw-7412	531	42	the	the	DET
taxlaw-7412	531	43	unintended	unintended	ADJ
taxlaw-7412	531	44	consequences	consequence	NOUN
taxlaw-7412	531	45	of	of	ADP
taxlaw-7412	531	46	bilateralism	bilateralism	NOUN
taxlaw-7412	531	47	:	:	PUNCT
taxlaw-7412	531	48	treaty	treaty	NOUN
taxlaw-7412	531	49	shopping	shopping	NOUN
taxlaw-7412	531	50	and	and	CCONJ
taxlaw-7412	531	51	international	international	ADJ
taxlaw-7412	531	52	tax	tax	NOUN
taxlaw-7412	531	53	policy	policy	NOUN
taxlaw-7412	531	54	,	,	PUNCT
taxlaw-7412	531	55	71	71	NUM
taxlaw-7412	531	56	int’l	int’l	NUM
taxlaw-7412	531	57	org	org	NOUN
taxlaw-7412	531	58	.	.	PUNCT
taxlaw-7412	532	1	349	349	NUM
taxlaw-7412	532	2	(	(	PUNCT
taxlaw-7412	532	3	2017	2017	NUM
taxlaw-7412	532	4	)	)	PUNCT
taxlaw-7412	532	5	.	.	PUNCT
taxlaw-7412	533	1	142	142	NUM
taxlaw-7412	533	2	see	see	VERB
taxlaw-7412	533	3	ivan	ivan	PROPN
taxlaw-7412	533	4	ozai	ozai	PROPN
taxlaw-7412	533	5	,	,	PUNCT
taxlaw-7412	533	6	institutional	institutional	ADJ
taxlaw-7412	533	7	and	and	CCONJ
taxlaw-7412	533	8	structural	structural	ADJ
taxlaw-7412	533	9	legitimacy	legitimacy	NOUN
taxlaw-7412	533	10	deficits	deficit	NOUN
taxlaw-7412	533	11	in	in	ADP
taxlaw-7412	533	12	the	the	DET
taxlaw-7412	533	13	international	international	ADJ
taxlaw-7412	533	14	tax	tax	NOUN
taxlaw-7412	533	15	regime	regime	NOUN
taxlaw-7412	533	16	,	,	PUNCT
taxlaw-7412	533	17	12	12	NUM
taxlaw-7412	533	18	world	world	NOUN
taxlaw-7412	533	19	tax	tax	NOUN
taxlaw-7412	533	20	j.	j.	PROPN
taxlaw-7412	533	21	53	53	NUM
taxlaw-7412	533	22	(	(	PUNCT
taxlaw-7412	533	23	2020	2020	NUM
taxlaw-7412	533	24	)	)	PUNCT
taxlaw-7412	533	25	;	;	PUNCT
taxlaw-7412	533	26	tsilly	tsilly	ADV
taxlaw-7412	533	27	dagan	dagan	PROPN
taxlaw-7412	533	28	,	,	PUNCT
taxlaw-7412	533	29	the	the	DET
taxlaw-7412	533	30	tax	tax	NOUN
taxlaw-7412	533	31	treaties	treaty	NOUN
taxlaw-7412	533	32	myth	myth	NOUN
taxlaw-7412	533	33	,	,	PUNCT
taxlaw-7412	533	34	32	32	NUM
taxlaw-7412	533	35	n.y.u	n.y.u	NOUN
taxlaw-7412	533	36	.	.	PUNCT
taxlaw-7412	534	1	j.	j.	PROPN
taxlaw-7412	534	2	int’l	int’l	PROPN
taxlaw-7412	534	3	l.	l.	PROPN
taxlaw-7412	534	4	pol’y	pol’y	NOUN
taxlaw-7412	534	5	.	.	PUNCT
taxlaw-7412	535	1	939	939	NUM
taxlaw-7412	535	2	(	(	PUNCT
taxlaw-7412	535	3	2000	2000	NUM
taxlaw-7412	535	4	)	)	PUNCT
taxlaw-7412	535	5	;	;	PUNCT
taxlaw-7412	535	6	kim	kim	PROPN
taxlaw-7412	535	7	brooks	brooks	PROPN
taxlaw-7412	535	8	&	&	CCONJ
taxlaw-7412	535	9	richard	richard	PROPN
taxlaw-7412	535	10	krever	krever	PROPN
taxlaw-7412	535	11	,	,	PUNCT
taxlaw-7412	535	12	the	the	DET
taxlaw-7412	535	13	troubling	troubling	ADJ
taxlaw-7412	535	14	role	role	NOUN
taxlaw-7412	535	15	of	of	ADP
taxlaw-7412	535	16	tax	tax	NOUN
taxlaw-7412	535	17	treaties	treaty	NOUN
taxlaw-7412	535	18	,	,	PUNCT
taxlaw-7412	535	19	in	in	ADP
taxlaw-7412	535	20	tax	tax	NOUN
taxlaw-7412	535	21	design	design	NOUN
taxlaw-7412	535	22	issues	issue	NOUN
taxlaw-7412	535	23	worldwide	worldwide	ADV
taxlaw-7412	535	24	159	159	NUM
taxlaw-7412	535	25	(	(	PUNCT
taxlaw-7412	535	26	geerten	geerten	PROPN
taxlaw-7412	535	27	m.m	m.m	PROPN
taxlaw-7412	535	28	.	.	PROPN
taxlaw-7412	535	29	michielse	michielse	PROPN
taxlaw-7412	535	30	&	&	CCONJ
taxlaw-7412	535	31	victor	victor	PROPN
taxlaw-7412	535	32	thuronyi	thuronyi	PROPN
taxlaw-7412	535	33	eds	eds	PROPN
taxlaw-7412	535	34	.	.	PROPN
taxlaw-7412	535	35	,	,	PUNCT
taxlaw-7412	535	36	2015	2015	NUM
taxlaw-7412	535	37	)	)	PUNCT
taxlaw-7412	535	38	;	;	PUNCT
taxlaw-7412	535	39	yariv	yariv	NOUN
taxlaw-7412	535	40	brauner	brauner	NOUN
taxlaw-7412	535	41	,	,	PUNCT
taxlaw-7412	535	42	the	the	DET
taxlaw-7412	535	43	true	true	ADJ
taxlaw-7412	535	44	nature	nature	NOUN
taxlaw-7412	535	45	of	of	ADP
taxlaw-7412	535	46	tax	tax	NOUN
taxlaw-7412	535	47	treaties	treaty	NOUN
taxlaw-7412	535	48	,	,	PUNCT
taxlaw-7412	535	49	74	74	NUM
taxlaw-7412	535	50	bull	bull	NOUN
taxlaw-7412	535	51	.	.	PUNCT
taxlaw-7412	536	1	int’l	int’l	PRON
taxlaw-7412	536	2	taxation	taxation	NOUN
taxlaw-7412	536	3	28	28	NUM
taxlaw-7412	536	4	(	(	PUNCT
taxlaw-7412	536	5	2020	2020	NUM
taxlaw-7412	536	6	)	)	PUNCT
taxlaw-7412	536	7	.	.	PUNCT
taxlaw-7412	537	1	143	143	NUM
taxlaw-7412	537	2	see	see	VERB
taxlaw-7412	537	3	musgrave	musgrave	PROPN
taxlaw-7412	537	4	&	&	CCONJ
taxlaw-7412	537	5	musgrave	musgrave	PROPN
taxlaw-7412	537	6	,	,	PUNCT
taxlaw-7412	537	7	supra	supra	PROPN
taxlaw-7412	537	8	note	note	NOUN
taxlaw-7412	537	9	3	3	NUM
taxlaw-7412	537	10	,	,	PUNCT
taxlaw-7412	537	11	at	at	ADP
taxlaw-7412	537	12	79–80	79–80	PROPN
taxlaw-7412	537	13	(	(	PUNCT
taxlaw-7412	537	14	arguing	argue	VERB
taxlaw-7412	537	15	that	that	SCONJ
taxlaw-7412	537	16	international	international	ADJ
taxlaw-7412	537	17	tax	tax	NOUN
taxlaw-7412	537	18	policy	policy	NOUN
taxlaw-7412	537	19	should	should	AUX
taxlaw-7412	537	20	not	not	PART
taxlaw-7412	537	21	be	be	AUX
taxlaw-7412	537	22	left	leave	VERB
taxlaw-7412	537	23	to	to	ADP
taxlaw-7412	537	24	purely	purely	ADV
taxlaw-7412	537	25	bilateral	bilateral	ADJ
taxlaw-7412	537	26	agreements	agreement	NOUN
taxlaw-7412	537	27	but	but	CCONJ
taxlaw-7412	537	28	should	should	AUX
taxlaw-7412	537	29	be	be	AUX
taxlaw-7412	537	30	based	base	VERB
taxlaw-7412	537	31	on	on	ADP
taxlaw-7412	537	32	an	an	DET
taxlaw-7412	537	33	internationally	internationally	ADV
taxlaw-7412	537	34	agreed	agree	VERB
taxlaw-7412	537	35	-	-	PUNCT
taxlaw-7412	537	36	upon	upon	ADP
taxlaw-7412	537	37	framework	framework	NOUN
taxlaw-7412	537	38	)	)	PUNCT
taxlaw-7412	537	39	.	.	PUNCT
taxlaw-7412	538	1	a	a	DET
taxlaw-7412	538	2	similar	similar	ADJ
taxlaw-7412	538	3	case	case	NOUN
taxlaw-7412	538	4	made	make	VERB
taxlaw-7412	538	5	by	by	ADP
taxlaw-7412	538	6	philippe	philippe	PROPN
taxlaw-7412	538	7	cullet	cullet	NOUN
taxlaw-7412	538	8	regards	regard	VERB
taxlaw-7412	538	9	the	the	DET
taxlaw-7412	538	10	use	use	NOUN
taxlaw-7412	538	11	of	of	ADP
taxlaw-7412	538	12	equity	equity	NOUN
taxlaw-7412	538	13	in	in	ADP
taxlaw-7412	538	14	international	international	ADJ
taxlaw-7412	538	15	law	law	NOUN
taxlaw-7412	538	16	.	.	PUNCT
taxlaw-7412	539	1	one	one	NUM
taxlaw-7412	539	2	pitfall	pitfall	NOUN
taxlaw-7412	539	3	of	of	ADP
taxlaw-7412	539	4	differentiation	differentiation	NOUN
taxlaw-7412	539	5	made	make	VERB
taxlaw-7412	539	6	by	by	ADP
taxlaw-7412	539	7	judicial	judicial	ADJ
taxlaw-7412	539	8	equity	equity	NOUN
taxlaw-7412	539	9	,	,	PUNCT
taxlaw-7412	539	10	such	such	ADJ
taxlaw-7412	539	11	as	as	ADP
taxlaw-7412	539	12	adopted	adopt	VERB
taxlaw-7412	539	13	by	by	ADP
taxlaw-7412	539	14	the	the	DET
taxlaw-7412	539	15	international	international	ADJ
taxlaw-7412	539	16	court	court	NOUN
taxlaw-7412	539	17	of	of	ADP
taxlaw-7412	539	18	justice	justice	NOUN
taxlaw-7412	539	19	—	—	PUNCT
taxlaw-7412	539	20	the	the	DET
taxlaw-7412	539	21	same	same	ADJ
taxlaw-7412	539	22	as	as	ADP
taxlaw-7412	539	23	any	any	DET
taxlaw-7412	539	24	solution	solution	NOUN
taxlaw-7412	539	25	limited	limit	VERB
taxlaw-7412	539	26	to	to	ADP
taxlaw-7412	539	27	individual	individual	ADJ
taxlaw-7412	539	28	cases	case	NOUN
taxlaw-7412	539	29	—	—	PUNCT
taxlaw-7412	539	30	is	be	AUX
taxlaw-7412	539	31	its	its	PRON
taxlaw-7412	539	32	incapacity	incapacity	NOUN
taxlaw-7412	539	33	to	to	PART
taxlaw-7412	539	34	consider	consider	VERB
taxlaw-7412	539	35	structural	structural	ADJ
taxlaw-7412	539	36	inequalities	inequality	NOUN
taxlaw-7412	539	37	in	in	ADP
taxlaw-7412	539	38	the	the	DET
taxlaw-7412	539	39	medium	medium	ADJ
taxlaw-7412	539	40	and	and	CCONJ
taxlaw-7412	539	41	long	long	ADJ
taxlaw-7412	539	42	term	term	NOUN
taxlaw-7412	539	43	,	,	PUNCT
taxlaw-7412	539	44	in	in	ADP
taxlaw-7412	539	45	contrast	contrast	NOUN
taxlaw-7412	539	46	to	to	ADP
taxlaw-7412	539	47	structural	structural	ADJ
taxlaw-7412	539	48	reform	reform	NOUN
taxlaw-7412	539	49	that	that	PRON
taxlaw-7412	539	50	moves	move	VERB
taxlaw-7412	539	51	away	away	ADV
taxlaw-7412	539	52	from	from	ADP
taxlaw-7412	539	53	the	the	DET
taxlaw-7412	539	54	idea	idea	NOUN
taxlaw-7412	539	55	of	of	ADP
taxlaw-7412	539	56	strict	strict	ADJ
taxlaw-7412	539	57	reciprocity	reciprocity	NOUN
taxlaw-7412	539	58	.	.	PUNCT
taxlaw-7412	540	1	see	see	VERB
taxlaw-7412	540	2	philippe	philippe	PROPN
taxlaw-7412	540	3	cullet	cullet	NOUN
taxlaw-7412	540	4	,	,	PUNCT
taxlaw-7412	540	5	differential	differential	ADJ
taxlaw-7412	540	6	treatment	treatment	NOUN
taxlaw-7412	540	7	in	in	ADP
taxlaw-7412	540	8	environmental	environmental	ADJ
taxlaw-7412	540	9	law	law	NOUN
taxlaw-7412	540	10	:	:	PUNCT
taxlaw-7412	540	11	addressing	address	VERB
taxlaw-7412	540	12	critiques	critique	NOUN
taxlaw-7412	540	13	and	and	CCONJ
taxlaw-7412	540	14	conceptualizing	conceptualize	VERB
taxlaw-7412	540	15	the	the	DET
taxlaw-7412	540	16	next	next	ADJ
taxlaw-7412	540	17	steps	step	NOUN
taxlaw-7412	540	18	,	,	PUNCT
taxlaw-7412	540	19	5	5	NUM
taxlaw-7412	540	20	transnat’l	transnat’l	NOUN
taxlaw-7412	540	21	environ	environ	X
taxlaw-7412	540	22	.	.	PUNCT
taxlaw-7412	541	1	l.	l.	PROPN
taxlaw-7412	541	2	305	305	NUM
taxlaw-7412	541	3	,	,	PUNCT
taxlaw-7412	541	4	308	308	NUM
taxlaw-7412	541	5	(	(	PUNCT
taxlaw-7412	541	6	2016	2016	NUM
taxlaw-7412	541	7	)	)	PUNCT
taxlaw-7412	541	8	.	.	PUNCT
taxlaw-7412	542	1	144	144	NUM
taxlaw-7412	542	2	this	this	DET
taxlaw-7412	542	3	granularity	granularity	NOUN
taxlaw-7412	542	4	requirement	requirement	NOUN
taxlaw-7412	542	5	,	,	PUNCT
taxlaw-7412	542	6	however	however	ADV
taxlaw-7412	542	7	,	,	PUNCT
taxlaw-7412	542	8	is	be	AUX
taxlaw-7412	542	9	less	less	ADV
taxlaw-7412	542	10	demanding	demanding	ADJ
taxlaw-7412	542	11	than	than	ADP
taxlaw-7412	542	12	vertical	vertical	ADJ
taxlaw-7412	542	13	equity	equity	NOUN
taxlaw-7412	542	14	.	.	PUNCT
taxlaw-7412	543	1	vertical	vertical	PROPN
taxlaw-7412	543	2	equity	equity	PROPN
taxlaw-7412	543	3	,	,	PUNCT
taxlaw-7412	543	4	as	as	SCONJ
taxlaw-7412	543	5	applied	apply	VERB
taxlaw-7412	543	6	to	to	ADP
taxlaw-7412	543	7	the	the	DET
taxlaw-7412	543	8	distribution	distribution	NOUN
taxlaw-7412	543	9	of	of	ADP
taxlaw-7412	543	10	tax	tax	NOUN
taxlaw-7412	543	11	burdens	burden	NOUN
taxlaw-7412	543	12	between	between	ADP
taxlaw-7412	543	13	nationals	national	NOUN
taxlaw-7412	543	14	,	,	PUNCT
taxlaw-7412	543	15	is	be	AUX
taxlaw-7412	543	16	frequently	frequently	ADV
taxlaw-7412	543	17	deemed	deem	VERB
taxlaw-7412	543	18	to	to	PART
taxlaw-7412	543	19	warrant	warrant	VERB
taxlaw-7412	543	20	progressivity	progressivity	NOUN
taxlaw-7412	543	21	.	.	PUNCT
taxlaw-7412	544	1	the	the	DET
taxlaw-7412	544	2	granularity	granularity	NOUN
taxlaw-7412	544	3	requirement	requirement	NOUN
taxlaw-7412	544	4	discussed	discuss	VERB
taxlaw-7412	544	5	here	here	ADV
taxlaw-7412	544	6	does	do	AUX
taxlaw-7412	544	7	not	not	PART
taxlaw-7412	544	8	go	go	VERB
taxlaw-7412	544	9	that	that	ADV
taxlaw-7412	544	10	far	far	ADV
taxlaw-7412	544	11	.	.	PUNCT
taxlaw-7412	545	1	for	for	ADP
taxlaw-7412	545	2	a	a	DET
taxlaw-7412	545	3	discussion	discussion	NOUN
taxlaw-7412	545	4	of	of	ADP
taxlaw-7412	545	5	the	the	DET
taxlaw-7412	545	6	relationship	relationship	NOUN
taxlaw-7412	545	7	between	between	ADP
taxlaw-7412	545	8	vertical	vertical	ADJ
taxlaw-7412	545	9	equity	equity	NOUN
taxlaw-7412	545	10	and	and	CCONJ
taxlaw-7412	545	11	progressivity	progressivity	NOUN
taxlaw-7412	545	12	in	in	ADP
taxlaw-7412	545	13	domestic	domestic	ADJ
taxlaw-7412	545	14	settings	setting	NOUN
taxlaw-7412	545	15	,	,	PUNCT
taxlaw-7412	545	16	see	see	VERB
taxlaw-7412	545	17	c.	c.	PROPN
taxlaw-7412	545	18	eugene	eugene	PROPN
taxlaw-7412	545	19	steuerle	steuerle	PROPN
taxlaw-7412	545	20	,	,	PUNCT
taxlaw-7412	545	21	and	and	CCONJ
taxlaw-7412	545	22	equal	equal	ADJ
taxlaw-7412	545	23	(	(	PUNCT
taxlaw-7412	545	24	tax	tax	NOUN
taxlaw-7412	545	25	)	)	PUNCT
taxlaw-7412	545	26	justice	justice	NOUN
taxlaw-7412	545	27	for	for	ADP
taxlaw-7412	545	28	all	all	PRON
taxlaw-7412	545	29	?	?	PUNCT
taxlaw-7412	545	30	,	,	PUNCT
taxlaw-7412	545	31	in	in	ADP
taxlaw-7412	545	32	tax	tax	NOUN
taxlaw-7412	545	33	justice	justice	NOUN
taxlaw-7412	545	34	:	:	PUNCT
taxlaw-7412	545	35	the	the	DET
taxlaw-7412	545	36	ongoing	ongoing	ADJ
taxlaw-7412	545	37	debate	debate	NOUN
taxlaw-7412	545	38	253	253	NUM
taxlaw-7412	545	39	(	(	PUNCT
taxlaw-7412	545	40	joseph	joseph	PROPN
taxlaw-7412	545	41	j.	j.	PROPN
taxlaw-7412	545	42	thorndike	thorndike	PROPN
taxlaw-7412	545	43	&	&	CCONJ
taxlaw-7412	545	44	dennis	dennis	PROPN
taxlaw-7412	545	45	j.	j.	PROPN
taxlaw-7412	545	46	ventry	ventry	PROPN
taxlaw-7412	545	47	eds	eds	PROPN
taxlaw-7412	545	48	.	.	PROPN
taxlaw-7412	545	49	,	,	PUNCT
taxlaw-7412	545	50	2002	2002	NUM
taxlaw-7412	545	51	)	)	PUNCT
taxlaw-7412	545	52	.	.	PUNCT
taxlaw-7412	546	1	145	145	NUM
taxlaw-7412	546	2	see	see	VERB
taxlaw-7412	546	3	kristin	kristin	PROPN
taxlaw-7412	546	4	bartenstein	bartenstein	PROPN
taxlaw-7412	546	5	,	,	PUNCT
taxlaw-7412	546	6	de	de	PROPN
taxlaw-7412	546	7	stockholm	stockholm	PROPN
taxlaw-7412	546	8	à	à	X
taxlaw-7412	546	9	copenhague	copenhague	NOUN
taxlaw-7412	546	10	:	:	PUNCT
taxlaw-7412	546	11	genèse	genèse	NOUN
taxlaw-7412	546	12	et	et	PROPN
taxlaw-7412	546	13	évolution	évolution	PROPN
taxlaw-7412	546	14	des	des	X
taxlaw-7412	546	15	responsabilités	responsabilités	PROPN
taxlaw-7412	546	16	communes	commune	NOUN
taxlaw-7412	546	17	mais	mais	X
taxlaw-7412	546	18	différenciées	différenciées	PROPN
taxlaw-7412	546	19	dans	dans	PROPN
taxlaw-7412	546	20	le	le	PROPN
taxlaw-7412	546	21	droit	droit	PROPN
taxlaw-7412	546	22	international	international	PROPN
taxlaw-7412	546	23	de	de	PROPN
taxlaw-7412	546	24	l’environnement	l’environnement	PROPN
taxlaw-7412	546	25	,	,	PUNCT
taxlaw-7412	546	26	56	56	NUM
taxlaw-7412	546	27	mcgill	mcgill	PROPN
taxlaw-7412	546	28	l.j	l.j	PROPN
taxlaw-7412	546	29	.	.	PROPN
taxlaw-7412	546	30	177	177	NUM
taxlaw-7412	546	31	,	,	PUNCT
taxlaw-7412	546	32	212	212	NUM
taxlaw-7412	546	33	(	(	PUNCT
taxlaw-7412	546	34	2010	2010	NUM
taxlaw-7412	546	35	)	)	PUNCT
taxlaw-7412	546	36	.	.	PUNCT
taxlaw-7412	547	1	146	146	NUM
taxlaw-7412	547	2	see	see	VERB
taxlaw-7412	547	3	patrícia	patrícia	PROPN
taxlaw-7412	547	4	galvão	galvão	PROPN
taxlaw-7412	547	5	ferreira	ferreira	PROPN
taxlaw-7412	547	6	,	,	PUNCT
taxlaw-7412	547	7	differentiation	differentiation	NOUN
taxlaw-7412	547	8	in	in	ADP
taxlaw-7412	547	9	international	international	ADJ
taxlaw-7412	547	10	environmental	environmental	ADJ
taxlaw-7412	547	11	law	law	NOUN
taxlaw-7412	547	12	:	:	PUNCT
taxlaw-7412	547	13	has	have	VERB
taxlaw-7412	547	14	pragmatism	pragmatism	NOUN
taxlaw-7412	547	15	displaced	displace	VERB
taxlaw-7412	547	16	considerations	consideration	NOUN
taxlaw-7412	547	17	of	of	ADP
taxlaw-7412	547	18	justice	justice	NOUN
taxlaw-7412	547	19	?	?	PUNCT
taxlaw-7412	547	20	,	,	PUNCT
taxlaw-7412	547	21	in	in	ADP
taxlaw-7412	547	22	global	global	ADJ
taxlaw-7412	547	23	environmental	environmental	ADJ
taxlaw-7412	547	24	change	change	NOUN
taxlaw-7412	547	25	and	and	CCONJ
taxlaw-7412	547	26	innovation	innovation	NOUN
taxlaw-7412	547	27	in	in	ADP
taxlaw-7412	547	28	international	international	ADJ
taxlaw-7412	547	29	law	law	NOUN
taxlaw-7412	547	30	21	21	NUM
taxlaw-7412	547	31	(	(	PUNCT
taxlaw-7412	547	32	neil	neil	PROPN
taxlaw-7412	547	33	craik	craik	PROPN
taxlaw-7412	547	34	et	et	PROPN
taxlaw-7412	547	35	al	al	PROPN
taxlaw-7412	547	36	.	.	PUNCT
taxlaw-7412	547	37	eds	eds	PROPN
taxlaw-7412	547	38	.	.	PROPN
taxlaw-7412	547	39	,	,	PUNCT
taxlaw-7412	547	40	2018	2018	NUM
taxlaw-7412	547	41	)	)	PUNCT
taxlaw-7412	547	42	(	(	PUNCT
taxlaw-7412	547	43	noting	note	VERB
taxlaw-7412	547	44	the	the	DET
taxlaw-7412	547	45	need	need	NOUN
taxlaw-7412	547	46	to	to	PART
taxlaw-7412	547	47	consider	consider	VERB
taxlaw-7412	547	48	the	the	DET
taxlaw-7412	547	49	growing	grow	VERB
taxlaw-7412	547	50	south	south	ADJ
taxlaw-7412	547	51	-	-	PUNCT
taxlaw-7412	547	52	south	south	NOUN
taxlaw-7412	547	53	differences	difference	NOUN
taxlaw-7412	547	54	in	in	ADP
taxlaw-7412	547	55	interests	interest	NOUN
taxlaw-7412	547	56	and	and	CCONJ
taxlaw-7412	547	57	values	value	NOUN
taxlaw-7412	547	58	in	in	ADP
taxlaw-7412	547	59	future	future	ADJ
taxlaw-7412	547	60	differential	differential	ADJ
taxlaw-7412	547	61	policy	policy	NOUN
taxlaw-7412	547	62	design	design	NOUN
taxlaw-7412	547	63	)	)	PUNCT
taxlaw-7412	547	64	.	.	PUNCT
taxlaw-7412	548	1	147	147	NUM
taxlaw-7412	548	2	the	the	DET
taxlaw-7412	548	3	discussion	discussion	NOUN
taxlaw-7412	548	4	on	on	ADP
taxlaw-7412	548	5	the	the	DET
taxlaw-7412	548	6	allocation	allocation	NOUN
taxlaw-7412	548	7	of	of	ADP
taxlaw-7412	548	8	resources	resource	NOUN
taxlaw-7412	548	9	(	(	PUNCT
taxlaw-7412	548	10	in	in	ADP
taxlaw-7412	548	11	this	this	DET
taxlaw-7412	548	12	case	case	NOUN
taxlaw-7412	548	13	,	,	PUNCT
taxlaw-7412	548	14	taxing	tax	VERB
taxlaw-7412	548	15	rights	right	NOUN
taxlaw-7412	548	16	)	)	PUNCT
taxlaw-7412	548	17	presupposes	presuppose	VERB
taxlaw-7412	548	18	scarcity	scarcity	NOUN
taxlaw-7412	548	19	.	.	PUNCT
taxlaw-7412	549	1	for	for	ADP
taxlaw-7412	549	2	a	a	DET
taxlaw-7412	549	3	historical	historical	ADJ
taxlaw-7412	549	4	analysis	analysis	NOUN
taxlaw-7412	549	5	of	of	ADP
taxlaw-7412	549	6	the	the	DET
taxlaw-7412	549	7	role	role	NOUN
taxlaw-7412	549	8	of	of	ADP
taxlaw-7412	549	9	the	the	DET
taxlaw-7412	549	10	concept	concept	NOUN
taxlaw-7412	549	11	of	of	ADP
taxlaw-7412	549	12	scarcity	scarcity	NOUN
taxlaw-7412	549	13	in	in	ADP
taxlaw-7412	549	14	political	political	ADJ
taxlaw-7412	549	15	economy	economy	NOUN
taxlaw-7412	549	16	,	,	PUNCT
taxlaw-7412	549	17	see	see	VERB
taxlaw-7412	549	18	raphael	raphael	PROPN
taxlaw-7412	549	19	sassower	sassower	PROPN
taxlaw-7412	549	20	,	,	PUNCT
taxlaw-7412	549	21	scarcity	scarcity	NOUN
taxlaw-7412	549	22	and	and	CCONJ
taxlaw-7412	549	23	setting	set	VERB
taxlaw-7412	549	24	the	the	DET
taxlaw-7412	549	25	boundaries	boundary	NOUN
taxlaw-7412	549	26	of	of	ADP
taxlaw-7412	549	27	political	political	ADJ
taxlaw-7412	549	28	economy	economy	NOUN
taxlaw-7412	549	29	,	,	PUNCT
taxlaw-7412	549	30	4	4	NUM
taxlaw-7412	549	31	soc	soc	NOUN
taxlaw-7412	549	32	.	.	PUNCT
taxlaw-7412	550	1	epistemology	epistemology	NOUN
taxlaw-7412	550	2	75	75	NUM
taxlaw-7412	550	3	(	(	PUNCT
taxlaw-7412	550	4	1990	1990	NUM
taxlaw-7412	550	5	)	)	PUNCT
taxlaw-7412	550	6	.	.	PUNCT
taxlaw-7412	551	1	80	80	NUM
taxlaw-7412	551	2	columbia	columbia	PROPN
taxlaw-7412	551	3	journal	journal	PROPN
taxlaw-7412	551	4	of	of	ADP
taxlaw-7412	551	5	tax	tax	NOUN
taxlaw-7412	551	6	law	law	NOUN
taxlaw-7412	551	7	[	[	X
taxlaw-7412	551	8	vol	vol	NOUN
taxlaw-7412	551	9	.	.	PUNCT
taxlaw-7412	552	1	12:58	12:58	NUM
taxlaw-7412	552	2	lowest	low	ADJ
taxlaw-7412	552	3	position	position	NOUN
taxlaw-7412	552	4	had	have	VERB
taxlaw-7412	552	5	a	a	DET
taxlaw-7412	552	6	more	more	ADV
taxlaw-7412	552	7	granular	granular	ADJ
taxlaw-7412	552	8	approach	approach	NOUN
taxlaw-7412	552	9	(	(	PUNCT
taxlaw-7412	552	10	where	where	SCONJ
taxlaw-7412	552	11	each	each	DET
taxlaw-7412	552	12	country	country	NOUN
taxlaw-7412	552	13	is	be	AUX
taxlaw-7412	552	14	differentiated	differentiate	VERB
taxlaw-7412	552	15	individually	individually	ADV
taxlaw-7412	552	16	rather	rather	ADV
taxlaw-7412	552	17	than	than	ADP
taxlaw-7412	552	18	as	as	ADP
taxlaw-7412	552	19	part	part	NOUN
taxlaw-7412	552	20	of	of	ADP
taxlaw-7412	552	21	a	a	DET
taxlaw-7412	552	22	group	group	NOUN
taxlaw-7412	552	23	)	)	PUNCT
taxlaw-7412	552	24	been	be	VERB
taxlaw-7412	552	25	applied.148	applied.148	ADV
taxlaw-7412	552	26	a	a	DET
taxlaw-7412	552	27	less	less	ADV
taxlaw-7412	552	28	practical	practical	ADJ
taxlaw-7412	552	29	but	but	CCONJ
taxlaw-7412	552	30	normatively	normatively	ADV
taxlaw-7412	552	31	superior	superior	ADJ
taxlaw-7412	552	32	approach	approach	NOUN
taxlaw-7412	552	33	would	would	AUX
taxlaw-7412	552	34	be	be	AUX
taxlaw-7412	552	35	to	to	PART
taxlaw-7412	552	36	differentiate	differentiate	VERB
taxlaw-7412	552	37	each	each	DET
taxlaw-7412	552	38	country	country	NOUN
taxlaw-7412	552	39	individually	individually	ADV
taxlaw-7412	552	40	rather	rather	ADV
taxlaw-7412	552	41	than	than	ADP
taxlaw-7412	552	42	as	as	ADP
taxlaw-7412	552	43	part	part	NOUN
taxlaw-7412	552	44	of	of	ADP
taxlaw-7412	552	45	a	a	DET
taxlaw-7412	552	46	group	group	NOUN
taxlaw-7412	552	47	.	.	PUNCT
taxlaw-7412	553	1	consistency	consistency	NOUN
taxlaw-7412	553	2	.	.	PUNCT
taxlaw-7412	554	1	the	the	DET
taxlaw-7412	554	2	third	third	ADJ
taxlaw-7412	554	3	normative	normative	ADJ
taxlaw-7412	554	4	requirement	requirement	NOUN
taxlaw-7412	554	5	is	be	AUX
taxlaw-7412	554	6	in	in	ADP
taxlaw-7412	554	7	part	part	NOUN
taxlaw-7412	554	8	a	a	DET
taxlaw-7412	554	9	logical	logical	ADJ
taxlaw-7412	554	10	corollary	corollary	NOUN
taxlaw-7412	554	11	of	of	ADP
taxlaw-7412	554	12	the	the	DET
taxlaw-7412	554	13	previous	previous	ADJ
taxlaw-7412	554	14	one	one	NUM
taxlaw-7412	554	15	.	.	PUNCT
taxlaw-7412	555	1	since	since	SCONJ
taxlaw-7412	555	2	differentiation	differentiation	NOUN
taxlaw-7412	555	3	aims	aim	VERB
taxlaw-7412	555	4	to	to	PART
taxlaw-7412	555	5	address	address	VERB
taxlaw-7412	555	6	a	a	DET
taxlaw-7412	555	7	certain	certain	ADJ
taxlaw-7412	555	8	type	type	NOUN
taxlaw-7412	555	9	of	of	ADP
taxlaw-7412	555	10	inequality	inequality	NOUN
taxlaw-7412	555	11	,	,	PUNCT
taxlaw-7412	555	12	whether	whether	SCONJ
taxlaw-7412	555	13	economic	economic	ADJ
taxlaw-7412	555	14	,	,	PUNCT
taxlaw-7412	555	15	political	political	ADJ
taxlaw-7412	555	16	,	,	PUNCT
taxlaw-7412	555	17	geographical	geographical	ADJ
taxlaw-7412	555	18	,	,	PUNCT
taxlaw-7412	555	19	any	any	DET
taxlaw-7412	555	20	mechanism	mechanism	NOUN
taxlaw-7412	555	21	used	use	VERB
taxlaw-7412	555	22	for	for	ADP
taxlaw-7412	555	23	differentiation	differentiation	NOUN
taxlaw-7412	555	24	should	should	AUX
taxlaw-7412	555	25	conform	conform	VERB
taxlaw-7412	555	26	to	to	ADP
taxlaw-7412	555	27	(	(	PUNCT
taxlaw-7412	555	28	1	1	X
taxlaw-7412	555	29	)	)	PUNCT
taxlaw-7412	555	30	its	its	PRON
taxlaw-7412	555	31	targeted	target	VERB
taxlaw-7412	555	32	inequality	inequality	NOUN
taxlaw-7412	555	33	and	and	CCONJ
taxlaw-7412	555	34	(	(	PUNCT
taxlaw-7412	555	35	2	2	X
taxlaw-7412	555	36	)	)	PUNCT
taxlaw-7412	555	37	its	its	PRON
taxlaw-7412	555	38	regulatory	regulatory	ADJ
taxlaw-7412	555	39	context	context	NOUN
taxlaw-7412	555	40	.	.	PUNCT
taxlaw-7412	556	1	regarding	regard	VERB
taxlaw-7412	556	2	(	(	PUNCT
taxlaw-7412	556	3	1	1	NUM
taxlaw-7412	556	4	)	)	PUNCT
taxlaw-7412	556	5	,	,	PUNCT
taxlaw-7412	556	6	if	if	SCONJ
taxlaw-7412	556	7	differentiation	differentiation	NOUN
taxlaw-7412	556	8	is	be	AUX
taxlaw-7412	556	9	used	use	VERB
taxlaw-7412	556	10	to	to	PART
taxlaw-7412	556	11	reduce	reduce	VERB
taxlaw-7412	556	12	economic	economic	ADJ
taxlaw-7412	556	13	inequality	inequality	NOUN
taxlaw-7412	556	14	between	between	ADP
taxlaw-7412	556	15	countries	country	NOUN
taxlaw-7412	556	16	,	,	PUNCT
taxlaw-7412	556	17	a	a	DET
taxlaw-7412	556	18	mechanism	mechanism	NOUN
taxlaw-7412	556	19	that	that	PRON
taxlaw-7412	556	20	differentiates	differentiate	VERB
taxlaw-7412	556	21	countries	country	NOUN
taxlaw-7412	556	22	based	base	VERB
taxlaw-7412	556	23	on	on	ADP
taxlaw-7412	556	24	a	a	DET
taxlaw-7412	556	25	factor	factor	NOUN
taxlaw-7412	556	26	that	that	PRON
taxlaw-7412	556	27	is	be	AUX
taxlaw-7412	556	28	disproportionate	disproportionate	ADJ
taxlaw-7412	556	29	to	to	ADP
taxlaw-7412	556	30	their	their	PRON
taxlaw-7412	556	31	actual	actual	ADJ
taxlaw-7412	556	32	levels	level	NOUN
taxlaw-7412	556	33	of	of	ADP
taxlaw-7412	556	34	economic	economic	ADJ
taxlaw-7412	556	35	development	development	NOUN
taxlaw-7412	556	36	is	be	AUX
taxlaw-7412	556	37	problematic	problematic	ADJ
taxlaw-7412	556	38	.	.	PUNCT
taxlaw-7412	557	1	part	part	NOUN
taxlaw-7412	557	2	iv.c	iv.c	PROPN
taxlaw-7412	557	3	will	will	AUX
taxlaw-7412	557	4	show	show	VERB
taxlaw-7412	557	5	that	that	SCONJ
taxlaw-7412	557	6	a	a	DET
taxlaw-7412	557	7	few	few	ADJ
taxlaw-7412	557	8	reform	reform	NOUN
taxlaw-7412	557	9	proposals	proposal	NOUN
taxlaw-7412	557	10	purportedly	purportedly	ADV
taxlaw-7412	557	11	aimed	aim	VERB
taxlaw-7412	557	12	at	at	ADP
taxlaw-7412	557	13	improving	improve	VERB
taxlaw-7412	557	14	taxing	tax	VERB
taxlaw-7412	557	15	rights	right	NOUN
taxlaw-7412	557	16	allocation	allocation	NOUN
taxlaw-7412	557	17	to	to	ADP
taxlaw-7412	557	18	low	low	ADJ
taxlaw-7412	557	19	-	-	PUNCT
taxlaw-7412	557	20	income	income	NOUN
taxlaw-7412	557	21	countries	country	NOUN
taxlaw-7412	557	22	fail	fail	VERB
taxlaw-7412	557	23	to	to	PART
taxlaw-7412	557	24	meet	meet	VERB
taxlaw-7412	557	25	this	this	DET
taxlaw-7412	557	26	normative	normative	ADJ
taxlaw-7412	557	27	requirement	requirement	NOUN
taxlaw-7412	557	28	.	.	PUNCT
taxlaw-7412	558	1	regarding	regard	VERB
taxlaw-7412	558	2	(	(	PUNCT
taxlaw-7412	558	3	2	2	NUM
taxlaw-7412	558	4	)	)	PUNCT
taxlaw-7412	558	5	,	,	PUNCT
taxlaw-7412	558	6	if	if	SCONJ
taxlaw-7412	558	7	the	the	DET
taxlaw-7412	558	8	context	context	NOUN
taxlaw-7412	558	9	in	in	ADP
taxlaw-7412	558	10	which	which	PRON
taxlaw-7412	558	11	the	the	DET
taxlaw-7412	558	12	differential	differential	ADJ
taxlaw-7412	558	13	norm	norm	NOUN
taxlaw-7412	558	14	is	be	AUX
taxlaw-7412	558	15	designed	design	VERB
taxlaw-7412	558	16	has	have	VERB
taxlaw-7412	558	17	specific	specific	ADJ
taxlaw-7412	558	18	normative	normative	ADJ
taxlaw-7412	558	19	goals	goal	NOUN
taxlaw-7412	558	20	,	,	PUNCT
taxlaw-7412	558	21	the	the	DET
taxlaw-7412	558	22	differentiating	differentiate	VERB
taxlaw-7412	558	23	factor	factor	NOUN
taxlaw-7412	558	24	should	should	AUX
taxlaw-7412	558	25	take	take	VERB
taxlaw-7412	558	26	those	those	DET
taxlaw-7412	558	27	goals	goal	NOUN
taxlaw-7412	558	28	into	into	ADP
taxlaw-7412	558	29	consideration	consideration	NOUN
taxlaw-7412	558	30	.	.	PUNCT
taxlaw-7412	559	1	one	one	NUM
taxlaw-7412	559	2	prominent	prominent	ADJ
taxlaw-7412	559	3	example	example	NOUN
taxlaw-7412	559	4	comes	come	VERB
taxlaw-7412	559	5	from	from	ADP
taxlaw-7412	559	6	climate	climate	NOUN
taxlaw-7412	559	7	change	change	NOUN
taxlaw-7412	559	8	.	.	PUNCT
taxlaw-7412	560	1	besides	besides	SCONJ
taxlaw-7412	560	2	economic	economic	ADJ
taxlaw-7412	560	3	considerations	consideration	NOUN
taxlaw-7412	560	4	,	,	PUNCT
taxlaw-7412	560	5	differential	differential	ADJ
taxlaw-7412	560	6	treatment	treatment	NOUN
taxlaw-7412	560	7	in	in	ADP
taxlaw-7412	560	8	climate	climate	NOUN
taxlaw-7412	560	9	law	law	NOUN
taxlaw-7412	560	10	might	might	AUX
taxlaw-7412	560	11	additionally	additionally	ADV
taxlaw-7412	560	12	require	require	VERB
taxlaw-7412	560	13	social	social	ADJ
taxlaw-7412	560	14	and	and	CCONJ
taxlaw-7412	560	15	environmental	environmental	ADJ
taxlaw-7412	560	16	considerations	consideration	NOUN
taxlaw-7412	560	17	to	to	PART
taxlaw-7412	560	18	identify	identify	VERB
taxlaw-7412	560	19	the	the	DET
taxlaw-7412	560	20	vulnerability	vulnerability	NOUN
taxlaw-7412	560	21	of	of	ADP
taxlaw-7412	560	22	states	state	NOUN
taxlaw-7412	560	23	and	and	CCONJ
taxlaw-7412	560	24	their	their	PRON
taxlaw-7412	560	25	resilience	resilience	NOUN
taxlaw-7412	560	26	to	to	PART
taxlaw-7412	560	27	environmental	environmental	VERB
taxlaw-7412	561	1	problems.149	problems.149	PRON
taxlaw-7412	561	2	c.	c.	NOUN
taxlaw-7412	561	3	practical	practical	ADJ
taxlaw-7412	561	4	implications	implication	NOUN
taxlaw-7412	561	5	differentiation	differentiation	NOUN
taxlaw-7412	561	6	seems	seem	VERB
taxlaw-7412	561	7	to	to	PART
taxlaw-7412	561	8	have	have	AUX
taxlaw-7412	561	9	been	be	AUX
taxlaw-7412	561	10	implicitly	implicitly	ADV
taxlaw-7412	561	11	embraced	embrace	VERB
taxlaw-7412	561	12	in	in	ADP
taxlaw-7412	561	13	the	the	DET
taxlaw-7412	561	14	international	international	ADJ
taxlaw-7412	561	15	tax	tax	NOUN
taxlaw-7412	561	16	system	system	NOUN
taxlaw-7412	561	17	to	to	ADP
taxlaw-7412	561	18	some	some	DET
taxlaw-7412	561	19	degree	degree	NOUN
taxlaw-7412	561	20	.	.	PUNCT
taxlaw-7412	562	1	despite	despite	SCONJ
taxlaw-7412	562	2	the	the	DET
taxlaw-7412	562	3	absence	absence	NOUN
taxlaw-7412	562	4	of	of	ADP
taxlaw-7412	562	5	clear	clear	ADJ
taxlaw-7412	562	6	normative	normative	ADJ
taxlaw-7412	562	7	underpinnings	underpinning	NOUN
taxlaw-7412	562	8	for	for	ADP
taxlaw-7412	562	9	its	its	PRON
taxlaw-7412	562	10	application	application	NOUN
taxlaw-7412	562	11	in	in	ADP
taxlaw-7412	562	12	tax	tax	NOUN
taxlaw-7412	562	13	policy	policy	NOUN
taxlaw-7412	562	14	,	,	PUNCT
taxlaw-7412	562	15	some	some	DET
taxlaw-7412	562	16	mechanisms	mechanism	NOUN
taxlaw-7412	562	17	adopted	adopt	VERB
taxlaw-7412	562	18	in	in	ADP
taxlaw-7412	562	19	international	international	ADJ
taxlaw-7412	562	20	tax	tax	NOUN
taxlaw-7412	562	21	law	law	NOUN
taxlaw-7412	562	22	clearly	clearly	ADV
taxlaw-7412	562	23	take	take	VERB
taxlaw-7412	562	24	a	a	DET
taxlaw-7412	562	25	differential	differential	ADJ
taxlaw-7412	562	26	approach	approach	NOUN
taxlaw-7412	562	27	by	by	ADP
taxlaw-7412	562	28	specifically	specifically	ADV
taxlaw-7412	562	29	targeting	target	VERB
taxlaw-7412	562	30	the	the	DET
taxlaw-7412	562	31	improvement	improvement	NOUN
taxlaw-7412	562	32	of	of	ADP
taxlaw-7412	562	33	the	the	DET
taxlaw-7412	562	34	position	position	NOUN
taxlaw-7412	562	35	of	of	ADP
taxlaw-7412	562	36	less	less	ADV
taxlaw-7412	562	37	affluent	affluent	ADJ
taxlaw-7412	562	38	countries	country	NOUN
taxlaw-7412	562	39	.	.	PUNCT
taxlaw-7412	563	1	this	this	DET
taxlaw-7412	563	2	section	section	NOUN
taxlaw-7412	563	3	will	will	AUX
taxlaw-7412	563	4	submit	submit	VERB
taxlaw-7412	563	5	that	that	SCONJ
taxlaw-7412	563	6	,	,	PUNCT
taxlaw-7412	563	7	despite	despite	SCONJ
taxlaw-7412	563	8	their	their	PRON
taxlaw-7412	563	9	laudable	laudable	ADJ
taxlaw-7412	563	10	intent	intent	NOUN
taxlaw-7412	563	11	,	,	PUNCT
taxlaw-7412	563	12	some	some	PRON
taxlaw-7412	563	13	of	of	ADP
taxlaw-7412	563	14	these	these	DET
taxlaw-7412	563	15	initiatives	initiative	NOUN
taxlaw-7412	563	16	are	be	AUX
taxlaw-7412	563	17	normatively	normatively	ADV
taxlaw-7412	563	18	problematic	problematic	ADJ
taxlaw-7412	563	19	because	because	SCONJ
taxlaw-7412	563	20	they	they	PRON
taxlaw-7412	563	21	fail	fail	VERB
taxlaw-7412	563	22	to	to	PART
taxlaw-7412	563	23	meet	meet	VERB
taxlaw-7412	563	24	the	the	DET
taxlaw-7412	563	25	basic	basic	ADJ
taxlaw-7412	563	26	normative	normative	ADJ
taxlaw-7412	563	27	requirements	requirement	NOUN
taxlaw-7412	563	28	for	for	ADP
taxlaw-7412	563	29	differentiation	differentiation	NOUN
taxlaw-7412	563	30	.	.	PUNCT
taxlaw-7412	564	1	1	1	X
taxlaw-7412	564	2	.	.	X
taxlaw-7412	564	3	tax	tax	NOUN
taxlaw-7412	564	4	sparing	sparing	NOUN
taxlaw-7412	564	5	agreements	agreement	NOUN
taxlaw-7412	564	6	although	although	SCONJ
taxlaw-7412	564	7	in	in	ADP
taxlaw-7412	564	8	disuse	disuse	NOUN
taxlaw-7412	564	9	in	in	ADP
taxlaw-7412	564	10	today	today	NOUN
taxlaw-7412	564	11	’s	’s	PART
taxlaw-7412	564	12	treaty	treaty	NOUN
taxlaw-7412	564	13	negotiations	negotiation	NOUN
taxlaw-7412	564	14	,	,	PUNCT
taxlaw-7412	564	15	tax	tax	NOUN
taxlaw-7412	564	16	sparing	sparing	NOUN
taxlaw-7412	564	17	provides	provide	VERB
taxlaw-7412	564	18	one	one	NUM
taxlaw-7412	564	19	of	of	ADP
taxlaw-7412	564	20	the	the	DET
taxlaw-7412	564	21	most	most	ADV
taxlaw-7412	564	22	visible	visible	ADJ
taxlaw-7412	564	23	forms	form	NOUN
taxlaw-7412	564	24	of	of	ADP
taxlaw-7412	564	25	differentiation	differentiation	NOUN
taxlaw-7412	564	26	in	in	ADP
taxlaw-7412	564	27	international	international	ADJ
taxlaw-7412	564	28	taxation	taxation	NOUN
taxlaw-7412	564	29	,	,	PUNCT
taxlaw-7412	564	30	notably	notably	ADV
taxlaw-7412	564	31	when	when	SCONJ
taxlaw-7412	564	32	applied	apply	VERB
taxlaw-7412	564	33	to	to	ADP
taxlaw-7412	564	34	an	an	DET
taxlaw-7412	564	35	asymmetrical	asymmetrical	ADJ
taxlaw-7412	564	36	agreement	agreement	NOUN
taxlaw-7412	564	37	between	between	ADP
taxlaw-7412	564	38	developed	develop	VERB
taxlaw-7412	564	39	and	and	CCONJ
taxlaw-7412	564	40	developing	develop	VERB
taxlaw-7412	564	41	countries	country	NOUN
taxlaw-7412	564	42	.	.	PUNCT
taxlaw-7412	565	1	150	150	NUM
taxlaw-7412	565	2	developing	develop	VERB
taxlaw-7412	565	3	countries	country	NOUN
taxlaw-7412	565	4	often	often	ADV
taxlaw-7412	565	5	offer	offer	VERB
taxlaw-7412	565	6	tax	tax	NOUN
taxlaw-7412	565	7	incentives	incentive	NOUN
taxlaw-7412	565	8	as	as	ADP
taxlaw-7412	565	9	a	a	DET
taxlaw-7412	565	10	way	way	NOUN
taxlaw-7412	565	11	to	to	PART
taxlaw-7412	565	12	attract	attract	VERB
taxlaw-7412	565	13	foreign	foreign	ADJ
taxlaw-7412	565	14	investors	investor	NOUN
taxlaw-7412	565	15	.	.	PUNCT
taxlaw-7412	566	1	such	such	ADJ
taxlaw-7412	566	2	incentives	incentive	NOUN
taxlaw-7412	566	3	involve	involve	VERB
taxlaw-7412	566	4	either	either	CCONJ
taxlaw-7412	566	5	reduced	reduce	VERB
taxlaw-7412	566	6	tax	tax	NOUN
taxlaw-7412	566	7	rates	rate	NOUN
taxlaw-7412	566	8	or	or	CCONJ
taxlaw-7412	566	9	exemptions	exemption	NOUN
taxlaw-7412	566	10	.	.	PUNCT
taxlaw-7412	567	1	however	however	ADV
taxlaw-7412	567	2	,	,	PUNCT
taxlaw-7412	567	3	the	the	DET
taxlaw-7412	567	4	main	main	ADJ
taxlaw-7412	567	5	goal	goal	NOUN
taxlaw-7412	567	6	of	of	ADP
taxlaw-7412	567	7	these	these	DET
taxlaw-7412	567	8	incentives	incentive	NOUN
taxlaw-7412	567	9	is	be	AUX
taxlaw-7412	567	10	defeated	defeat	VERB
taxlaw-7412	567	11	whenever	whenever	SCONJ
taxlaw-7412	567	12	the	the	DET
taxlaw-7412	567	13	developed	develop	VERB
taxlaw-7412	567	14	country	country	NOUN
taxlaw-7412	567	15	where	where	SCONJ
taxlaw-7412	567	16	the	the	DET
taxlaw-7412	567	17	investor	investor	NOUN
taxlaw-7412	567	18	resides	reside	VERB
taxlaw-7412	567	19	taxes	taxis	NOUN
taxlaw-7412	567	20	the	the	DET
taxlaw-7412	567	21	low	low	ADV
taxlaw-7412	567	22	-	-	PUNCT
taxlaw-7412	567	23	taxed	tax	VERB
taxlaw-7412	567	24	or	or	CCONJ
taxlaw-7412	567	25	untaxed	untaxed	ADJ
taxlaw-7412	567	26	income	income	NOUN
taxlaw-7412	567	27	earned	earn	VERB
taxlaw-7412	567	28	by	by	ADP
taxlaw-7412	567	29	its	its	PRON
taxlaw-7412	567	30	resident	resident	NOUN
taxlaw-7412	567	31	.	.	PUNCT
taxlaw-7412	568	1	through	through	ADP
taxlaw-7412	568	2	a	a	DET
taxlaw-7412	568	3	tax	tax	NOUN
taxlaw-7412	568	4	sparing	sparing	NOUN
taxlaw-7412	568	5	agreement	agreement	NOUN
taxlaw-7412	568	6	,	,	PUNCT
taxlaw-7412	568	7	a	a	DET
taxlaw-7412	568	8	developed	develop	VERB
taxlaw-7412	568	9	country	country	NOUN
taxlaw-7412	568	10	commits	commit	VERB
taxlaw-7412	568	11	to	to	AUX
taxlaw-7412	568	12	“	"	PUNCT
taxlaw-7412	568	13	spare	spare	VERB
taxlaw-7412	568	14	”	"	PUNCT
taxlaw-7412	568	15	the	the	DET
taxlaw-7412	568	16	tax	tax	NOUN
taxlaw-7412	568	17	that	that	PRON
taxlaw-7412	568	18	it	it	PRON
taxlaw-7412	568	19	would	would	AUX
taxlaw-7412	568	20	otherwise	otherwise	ADV
taxlaw-7412	568	21	impose	impose	VERB
taxlaw-7412	568	22	,	,	PUNCT
taxlaw-7412	568	23	thus	thus	ADV
taxlaw-7412	568	24	preserving	preserve	VERB
taxlaw-7412	568	25	the	the	DET
taxlaw-7412	568	26	economic	economic	ADJ
taxlaw-7412	568	27	benefits	benefit	NOUN
taxlaw-7412	568	28	of	of	ADP
taxlaw-7412	568	29	tax	tax	NOUN
taxlaw-7412	568	30	incentives	incentive	NOUN
taxlaw-7412	568	31	provided	provide	VERB
taxlaw-7412	568	32	by	by	ADP
taxlaw-7412	568	33	the	the	DET
taxlaw-7412	568	34	developing	develop	VERB
taxlaw-7412	568	35	country	country	NOUN
taxlaw-7412	568	36	to	to	ADP
taxlaw-7412	568	37	foreign	foreign	ADJ
taxlaw-7412	568	38	investors	investor	NOUN
taxlaw-7412	568	39	.	.	PUNCT
taxlaw-7412	569	1	some	some	PRON
taxlaw-7412	569	2	have	have	AUX
taxlaw-7412	569	3	voiced	voice	VERB
taxlaw-7412	569	4	a	a	DET
taxlaw-7412	569	5	firm	firm	ADJ
taxlaw-7412	569	6	defense	defense	NOUN
taxlaw-7412	569	7	of	of	ADP
taxlaw-7412	569	8	tax	tax	NOUN
taxlaw-7412	569	9	sparing	sparing	NOUN
taxlaw-7412	569	10	mechanisms	mechanism	NOUN
taxlaw-7412	569	11	from	from	ADP
taxlaw-7412	569	12	a	a	DET
taxlaw-7412	569	13	normative	normative	ADJ
taxlaw-7412	569	14	point	point	NOUN
taxlaw-7412	569	15	of	of	ADP
taxlaw-7412	569	16	view	view	NOUN
taxlaw-7412	569	17	,	,	PUNCT
taxlaw-7412	569	18	praising	praise	VERB
taxlaw-7412	569	19	it	it	PRON
taxlaw-7412	569	20	as	as	ADP
taxlaw-7412	569	21	a	a	DET
taxlaw-7412	569	22	meaningful	meaningful	ADJ
taxlaw-7412	569	23	and	and	CCONJ
taxlaw-7412	569	24	necessary	necessary	ADJ
taxlaw-7412	569	25	mechanism	mechanism	NOUN
taxlaw-7412	569	26	for	for	ADP
taxlaw-7412	569	27	international	international	ADJ
taxlaw-7412	569	28	redistribution.151	redistribution.151	NOUN
taxlaw-7412	569	29	however	however	ADV
taxlaw-7412	569	30	,	,	PUNCT
taxlaw-7412	569	31	the	the	DET
taxlaw-7412	569	32	adoption	adoption	NOUN
taxlaw-7412	569	33	of	of	ADP
taxlaw-7412	569	34	tax	tax	NOUN
taxlaw-7412	569	35	sparing	sparing	NOUN
taxlaw-7412	569	36	provisions	provision	NOUN
taxlaw-7412	569	37	has	have	AUX
taxlaw-7412	569	38	largely	largely	ADV
taxlaw-7412	569	39	decreased	decrease	VERB
taxlaw-7412	569	40	since	since	SCONJ
taxlaw-7412	569	41	1999	1999	NUM
taxlaw-7412	569	42	,	,	PUNCT
taxlaw-7412	569	43	in	in	ADP
taxlaw-7412	569	44	part	part	NOUN
taxlaw-7412	569	45	as	as	ADP
taxlaw-7412	569	46	result	result	NOUN
taxlaw-7412	569	47	of	of	ADP
taxlaw-7412	569	48	a	a	DET
taxlaw-7412	569	49	negative	negative	ADJ
taxlaw-7412	569	50	view	view	NOUN
taxlaw-7412	569	51	of	of	ADP
taxlaw-7412	569	52	the	the	DET
taxlaw-7412	569	53	mechanism	mechanism	NOUN
taxlaw-7412	569	54	by	by	ADP
taxlaw-7412	569	55	the	the	DET
taxlaw-7412	569	56	oecd	oecd	PROPN
taxlaw-7412	569	57	in	in	ADP
taxlaw-7412	569	58	its	its	PRON
taxlaw-7412	569	59	1998	1998	NUM
taxlaw-7412	569	60	148	148	NUM
taxlaw-7412	569	61	yet	yet	ADV
taxlaw-7412	569	62	,	,	PUNCT
taxlaw-7412	569	63	the	the	DET
taxlaw-7412	569	64	differential	differential	ADJ
taxlaw-7412	569	65	regimes	regime	NOUN
taxlaw-7412	569	66	in	in	ADP
taxlaw-7412	569	67	place	place	NOUN
taxlaw-7412	569	68	today	today	NOUN
taxlaw-7412	569	69	rarely	rarely	ADV
taxlaw-7412	569	70	fulfill	fulfill	VERB
taxlaw-7412	569	71	this	this	DET
taxlaw-7412	569	72	requirement	requirement	NOUN
taxlaw-7412	569	73	.	.	PUNCT
taxlaw-7412	570	1	see	see	VERB
taxlaw-7412	570	2	cullet	cullet	NOUN
taxlaw-7412	570	3	,	,	PUNCT
taxlaw-7412	570	4	supra	supra	PROPN
taxlaw-7412	570	5	note	note	PROPN
taxlaw-7412	570	6	143	143	NUM
taxlaw-7412	570	7	,	,	PUNCT
taxlaw-7412	570	8	at	at	ADP
taxlaw-7412	570	9	317–19	317–19	NUM
taxlaw-7412	570	10	(	(	PUNCT
taxlaw-7412	570	11	noting	note	VERB
taxlaw-7412	570	12	that	that	SCONJ
taxlaw-7412	570	13	most	most	ADJ
taxlaw-7412	570	14	of	of	ADP
taxlaw-7412	570	15	the	the	DET
taxlaw-7412	570	16	existing	exist	VERB
taxlaw-7412	570	17	differential	differential	ADJ
taxlaw-7412	570	18	treatment	treatment	NOUN
taxlaw-7412	570	19	provisions	provision	NOUN
taxlaw-7412	570	20	in	in	ADP
taxlaw-7412	570	21	international	international	ADJ
taxlaw-7412	570	22	law	law	NOUN
taxlaw-7412	570	23	are	be	AUX
taxlaw-7412	570	24	still	still	ADV
taxlaw-7412	570	25	based	base	VERB
taxlaw-7412	570	26	on	on	ADP
taxlaw-7412	570	27	classification	classification	NOUN
taxlaw-7412	570	28	systems	system	NOUN
taxlaw-7412	570	29	that	that	PRON
taxlaw-7412	570	30	essentially	essentially	ADV
taxlaw-7412	570	31	divide	divide	VERB
taxlaw-7412	570	32	the	the	DET
taxlaw-7412	570	33	world	world	NOUN
taxlaw-7412	570	34	in	in	ADP
taxlaw-7412	570	35	north	north	NOUN
taxlaw-7412	570	36	and	and	CCONJ
taxlaw-7412	570	37	south	south	NOUN
taxlaw-7412	570	38	)	)	PUNCT
taxlaw-7412	570	39	.	.	PUNCT
taxlaw-7412	571	1	149	149	NUM
taxlaw-7412	571	2	i	i	PRON
taxlaw-7412	571	3	d.	d.	PROPN
taxlaw-7412	571	4	;	;	PUNCT
taxlaw-7412	571	5	see	see	VERB
taxlaw-7412	571	6	also	also	ADV
taxlaw-7412	571	7	ferreira	ferreira	PROPN
taxlaw-7412	571	8	,	,	PUNCT
taxlaw-7412	571	9	supra	supra	PROPN
taxlaw-7412	571	10	note	note	VERB
taxlaw-7412	571	11	146	146	NUM
taxlaw-7412	571	12	.	.	NOUN
taxlaw-7412	571	13	150	150	NUM
taxlaw-7412	571	14	tax	tax	NOUN
taxlaw-7412	571	15	sparing	sparing	NOUN
taxlaw-7412	571	16	has	have	AUX
taxlaw-7412	571	17	also	also	ADV
taxlaw-7412	571	18	been	be	AUX
taxlaw-7412	571	19	used	use	VERB
taxlaw-7412	571	20	as	as	ADP
taxlaw-7412	571	21	a	a	DET
taxlaw-7412	571	22	reciprocal	reciprocal	ADJ
taxlaw-7412	571	23	mechanism	mechanism	NOUN
taxlaw-7412	571	24	between	between	ADP
taxlaw-7412	571	25	countries	country	NOUN
taxlaw-7412	571	26	with	with	ADP
taxlaw-7412	571	27	similar	similar	ADJ
taxlaw-7412	571	28	trade	trade	NOUN
taxlaw-7412	571	29	and	and	CCONJ
taxlaw-7412	571	30	investment	investment	NOUN
taxlaw-7412	571	31	volumes	volume	NOUN
taxlaw-7412	571	32	or	or	CCONJ
taxlaw-7412	571	33	close	close	ADJ
taxlaw-7412	571	34	political	political	ADJ
taxlaw-7412	571	35	connections	connection	NOUN
taxlaw-7412	571	36	.	.	PUNCT
taxlaw-7412	572	1	see	see	VERB
taxlaw-7412	572	2	na	na	INTJ
taxlaw-7412	572	3	li	li	PROPN
taxlaw-7412	572	4	,	,	PUNCT
taxlaw-7412	572	5	the	the	DET
taxlaw-7412	572	6	tax	tax	NOUN
taxlaw-7412	572	7	sparing	sparing	NOUN
taxlaw-7412	572	8	mechanism	mechanism	NOUN
taxlaw-7412	572	9	and	and	CCONJ
taxlaw-7412	572	10	foreign	foreign	ADJ
taxlaw-7412	572	11	direct	direct	ADJ
taxlaw-7412	572	12	investment	investment	NOUN
taxlaw-7412	572	13	44–46	44–46	NUM
taxlaw-7412	572	14	(	(	PUNCT
taxlaw-7412	572	15	2019	2019	NUM
taxlaw-7412	572	16	)	)	PUNCT
taxlaw-7412	572	17	.	.	PUNCT
taxlaw-7412	573	1	151	151	NUM
taxlaw-7412	573	2	see	see	VERB
taxlaw-7412	573	3	,	,	PUNCT
taxlaw-7412	573	4	e.g.	e.g.	ADV
taxlaw-7412	573	5	,	,	PUNCT
taxlaw-7412	573	6	li	li	PROPN
taxlaw-7412	573	7	,	,	PUNCT
taxlaw-7412	573	8	supra	supra	PROPN
taxlaw-7412	573	9	note	note	PROPN
taxlaw-7412	573	10	23	23	NUM
taxlaw-7412	573	11	,	,	PUNCT
taxlaw-7412	573	12	at	at	ADP
taxlaw-7412	573	13	128	128	NUM
taxlaw-7412	573	14	-	-	SYM
taxlaw-7412	573	15	29	29	NUM
taxlaw-7412	573	16	.	.	PUNCT
taxlaw-7412	574	1	2020	2020	NUM
taxlaw-7412	574	2	]	]	PUNCT
taxlaw-7412	574	3	inter	inter	ADJ
taxlaw-7412	574	4	-	-	ADJ
taxlaw-7412	574	5	nation	nation	ADJ
taxlaw-7412	574	6	equity	equity	NOUN
taxlaw-7412	574	7	revisited	revisit	VERB
taxlaw-7412	574	8	81	81	NUM
taxlaw-7412	574	9	tax	tax	NOUN
taxlaw-7412	574	10	sparing	sparing	NOUN
taxlaw-7412	574	11	report.152	report.152	VERB
taxlaw-7412	574	12	other	other	ADJ
taxlaw-7412	574	13	explanations	explanation	NOUN
taxlaw-7412	574	14	for	for	ADP
taxlaw-7412	574	15	its	its	PRON
taxlaw-7412	574	16	decline	decline	NOUN
taxlaw-7412	574	17	are	be	AUX
taxlaw-7412	574	18	a	a	DET
taxlaw-7412	574	19	widespread	widespread	ADJ
taxlaw-7412	574	20	recognition	recognition	NOUN
taxlaw-7412	574	21	that	that	SCONJ
taxlaw-7412	574	22	tax	tax	NOUN
taxlaw-7412	574	23	sparing	sparing	NOUN
taxlaw-7412	574	24	provisions	provision	NOUN
taxlaw-7412	574	25	allow	allow	VERB
taxlaw-7412	574	26	for	for	ADP
taxlaw-7412	574	27	abuses	abuse	NOUN
taxlaw-7412	574	28	by	by	ADP
taxlaw-7412	574	29	multinational	multinational	ADJ
taxlaw-7412	574	30	corporations	corporation	NOUN
taxlaw-7412	574	31	through	through	ADP
taxlaw-7412	574	32	tax	tax	NOUN
taxlaw-7412	574	33	avoidance	avoidance	NOUN
taxlaw-7412	574	34	strategies	strategy	NOUN
taxlaw-7412	574	35	,	,	PUNCT
taxlaw-7412	574	36	153	153	NUM
taxlaw-7412	574	37	the	the	DET
taxlaw-7412	574	38	lack	lack	NOUN
taxlaw-7412	574	39	of	of	ADP
taxlaw-7412	574	40	evidence	evidence	NOUN
taxlaw-7412	574	41	that	that	SCONJ
taxlaw-7412	574	42	tax	tax	NOUN
taxlaw-7412	574	43	sparing	sparing	NOUN
taxlaw-7412	574	44	increases	increase	VERB
taxlaw-7412	574	45	foreign	foreign	ADJ
taxlaw-7412	574	46	investment,154	investment,154	NOUN
taxlaw-7412	574	47	and	and	CCONJ
taxlaw-7412	574	48	the	the	DET
taxlaw-7412	574	49	fact	fact	NOUN
taxlaw-7412	574	50	that	that	SCONJ
taxlaw-7412	574	51	tax	tax	NOUN
taxlaw-7412	574	52	sparing	sparing	NOUN
taxlaw-7412	574	53	clauses	clause	NOUN
taxlaw-7412	574	54	often	often	ADV
taxlaw-7412	574	55	require	require	VERB
taxlaw-7412	574	56	low	low	ADJ
taxlaw-7412	574	57	-	-	PUNCT
taxlaw-7412	574	58	income	income	NOUN
taxlaw-7412	574	59	countries	country	NOUN
taxlaw-7412	574	60	to	to	PART
taxlaw-7412	574	61	make	make	VERB
taxlaw-7412	574	62	relevant	relevant	ADJ
taxlaw-7412	574	63	concessions	concession	NOUN
taxlaw-7412	574	64	in	in	ADP
taxlaw-7412	574	65	exchange.155	exchange.155	PROPN
taxlaw-7412	574	66	the	the	DET
taxlaw-7412	574	67	normative	normative	ADJ
taxlaw-7412	574	68	framework	framework	NOUN
taxlaw-7412	574	69	put	put	VERB
taxlaw-7412	574	70	forth	forth	ADP
taxlaw-7412	574	71	in	in	ADP
taxlaw-7412	574	72	part	part	NOUN
taxlaw-7412	574	73	iv.b	iv.b	ADJ
taxlaw-7412	574	74	for	for	ADP
taxlaw-7412	574	75	differentiation	differentiation	NOUN
taxlaw-7412	574	76	suggests	suggest	VERB
taxlaw-7412	574	77	that	that	SCONJ
taxlaw-7412	574	78	tax	tax	NOUN
taxlaw-7412	574	79	sparing	sparing	NOUN
taxlaw-7412	574	80	is	be	AUX
taxlaw-7412	574	81	problematic	problematic	ADJ
taxlaw-7412	574	82	as	as	ADP
taxlaw-7412	574	83	a	a	DET
taxlaw-7412	574	84	differential	differential	ADJ
taxlaw-7412	574	85	mechanism	mechanism	NOUN
taxlaw-7412	574	86	.	.	PUNCT
taxlaw-7412	575	1	because	because	SCONJ
taxlaw-7412	575	2	only	only	ADV
taxlaw-7412	575	3	developing	develop	VERB
taxlaw-7412	575	4	countries	country	NOUN
taxlaw-7412	575	5	that	that	PRON
taxlaw-7412	575	6	are	be	AUX
taxlaw-7412	575	7	able	able	ADJ
taxlaw-7412	575	8	to	to	PART
taxlaw-7412	575	9	secure	secure	VERB
taxlaw-7412	575	10	a	a	DET
taxlaw-7412	575	11	tax	tax	NOUN
taxlaw-7412	575	12	sparing	sparing	NOUN
taxlaw-7412	575	13	agreement	agreement	NOUN
taxlaw-7412	575	14	benefit	benefit	NOUN
taxlaw-7412	575	15	from	from	ADP
taxlaw-7412	575	16	the	the	DET
taxlaw-7412	575	17	mechanism	mechanism	NOUN
taxlaw-7412	575	18	,	,	PUNCT
taxlaw-7412	575	19	tax	tax	NOUN
taxlaw-7412	575	20	sparing	sparing	NOUN
taxlaw-7412	575	21	does	do	AUX
taxlaw-7412	575	22	not	not	PART
taxlaw-7412	575	23	meet	meet	VERB
taxlaw-7412	575	24	the	the	DET
taxlaw-7412	575	25	universality	universality	NOUN
taxlaw-7412	575	26	requirement	requirement	NOUN
taxlaw-7412	575	27	for	for	ADP
taxlaw-7412	575	28	differentiation	differentiation	NOUN
taxlaw-7412	575	29	.	.	PUNCT
taxlaw-7412	576	1	non	non	ADJ
taxlaw-7412	576	2	-	-	ADJ
taxlaw-7412	576	3	universality	universality	ADJ
taxlaw-7412	576	4	results	result	NOUN
taxlaw-7412	576	5	in	in	ADP
taxlaw-7412	576	6	part	part	NOUN
taxlaw-7412	576	7	from	from	ADP
taxlaw-7412	576	8	the	the	DET
taxlaw-7412	576	9	bilateral	bilateral	ADJ
taxlaw-7412	576	10	context	context	NOUN
taxlaw-7412	576	11	from	from	ADP
taxlaw-7412	576	12	which	which	PRON
taxlaw-7412	576	13	it	it	PRON
taxlaw-7412	576	14	arises	arise	VERB
taxlaw-7412	576	15	.	.	PUNCT
taxlaw-7412	577	1	at	at	ADP
taxlaw-7412	577	2	the	the	DET
taxlaw-7412	577	3	same	same	ADJ
taxlaw-7412	577	4	time	time	NOUN
taxlaw-7412	577	5	,	,	PUNCT
taxlaw-7412	577	6	it	it	PRON
taxlaw-7412	577	7	is	be	AUX
taxlaw-7412	577	8	an	an	DET
taxlaw-7412	577	9	underlying	underlie	VERB
taxlaw-7412	577	10	condition	condition	NOUN
taxlaw-7412	577	11	for	for	ADP
taxlaw-7412	577	12	tax	tax	NOUN
taxlaw-7412	577	13	sparing	sparing	NOUN
taxlaw-7412	577	14	to	to	ADP
taxlaw-7412	577	15	work	work	NOUN
taxlaw-7412	577	16	,	,	PUNCT
taxlaw-7412	577	17	since	since	SCONJ
taxlaw-7412	577	18	a	a	DET
taxlaw-7412	577	19	comprehensive	comprehensive	ADJ
taxlaw-7412	577	20	application	application	NOUN
taxlaw-7412	577	21	of	of	ADP
taxlaw-7412	577	22	the	the	DET
taxlaw-7412	577	23	mechanism	mechanism	NOUN
taxlaw-7412	577	24	would	would	AUX
taxlaw-7412	577	25	in	in	ADP
taxlaw-7412	577	26	great	great	ADJ
taxlaw-7412	577	27	part	part	NOUN
taxlaw-7412	577	28	defeat	defeat	VERB
taxlaw-7412	577	29	its	its	PRON
taxlaw-7412	577	30	effectiveness.156	effectiveness.156	NUM
taxlaw-7412	577	31	tax	tax	NOUN
taxlaw-7412	577	32	sparing	sparing	NOUN
taxlaw-7412	577	33	also	also	ADV
taxlaw-7412	577	34	fails	fail	VERB
taxlaw-7412	577	35	to	to	PART
taxlaw-7412	577	36	meet	meet	VERB
taxlaw-7412	577	37	the	the	DET
taxlaw-7412	577	38	consistency	consistency	NOUN
taxlaw-7412	577	39	requirement	requirement	NOUN
taxlaw-7412	577	40	.	.	PUNCT
taxlaw-7412	578	1	since	since	SCONJ
taxlaw-7412	578	2	negotiation	negotiation	NOUN
taxlaw-7412	578	3	of	of	ADP
taxlaw-7412	578	4	tax	tax	NOUN
taxlaw-7412	578	5	treaty	treaty	NOUN
taxlaw-7412	578	6	clauses	clause	NOUN
taxlaw-7412	578	7	significantly	significantly	ADV
taxlaw-7412	578	8	depends	depend	VERB
taxlaw-7412	578	9	on	on	ADP
taxlaw-7412	578	10	political	political	ADJ
taxlaw-7412	578	11	negotiation	negotiation	NOUN
taxlaw-7412	578	12	and	and	CCONJ
taxlaw-7412	578	13	other	other	ADJ
taxlaw-7412	578	14	contextual	contextual	ADJ
taxlaw-7412	578	15	factors	factor	NOUN
taxlaw-7412	578	16	,	,	PUNCT
taxlaw-7412	578	17	the	the	DET
taxlaw-7412	578	18	global	global	ADJ
taxlaw-7412	578	19	redistribution	redistribution	NOUN
taxlaw-7412	578	20	effected	effect	VERB
taxlaw-7412	578	21	by	by	ADP
taxlaw-7412	578	22	tax	tax	NOUN
taxlaw-7412	578	23	sparing	sparing	NOUN
taxlaw-7412	578	24	is	be	AUX
taxlaw-7412	578	25	strikingly	strikingly	ADV
taxlaw-7412	578	26	arbitrary	arbitrary	ADJ
taxlaw-7412	578	27	from	from	ADP
taxlaw-7412	578	28	a	a	DET
taxlaw-7412	578	29	normative	normative	ADJ
taxlaw-7412	578	30	point	point	NOUN
taxlaw-7412	578	31	of	of	ADP
taxlaw-7412	578	32	view	view	NOUN
taxlaw-7412	578	33	.	.	PUNCT
taxlaw-7412	579	1	157	157	NUM
taxlaw-7412	579	2	additionally	additionally	ADV
taxlaw-7412	579	3	,	,	PUNCT
taxlaw-7412	579	4	tax	tax	NOUN
taxlaw-7412	579	5	sparing	sparing	NOUN
taxlaw-7412	579	6	agreements	agreement	NOUN
taxlaw-7412	579	7	encourage	encourage	VERB
taxlaw-7412	579	8	a	a	DET
taxlaw-7412	579	9	competitive	competitive	ADJ
taxlaw-7412	579	10	environment	environment	NOUN
taxlaw-7412	579	11	that	that	PRON
taxlaw-7412	579	12	generally	generally	ADV
taxlaw-7412	579	13	leads	lead	VERB
taxlaw-7412	579	14	to	to	ADP
taxlaw-7412	579	15	the	the	DET
taxlaw-7412	579	16	erosion	erosion	NOUN
taxlaw-7412	579	17	of	of	ADP
taxlaw-7412	579	18	tax	tax	NOUN
taxlaw-7412	579	19	bases	basis	NOUN
taxlaw-7412	579	20	and	and	CCONJ
taxlaw-7412	579	21	might	might	AUX
taxlaw-7412	579	22	make	make	VERB
taxlaw-7412	579	23	low	low	ADJ
taxlaw-7412	579	24	-	-	PUNCT
taxlaw-7412	579	25	income	income	NOUN
taxlaw-7412	579	26	countries	country	NOUN
taxlaw-7412	579	27	that	that	PRON
taxlaw-7412	579	28	do	do	AUX
taxlaw-7412	579	29	not	not	PART
taxlaw-7412	579	30	have	have	VERB
taxlaw-7412	579	31	similar	similar	ADJ
taxlaw-7412	579	32	agreements	agreement	NOUN
taxlaw-7412	579	33	even	even	ADV
taxlaw-7412	579	34	worse	bad	ADJ
taxlaw-7412	579	35	-	-	PUNCT
taxlaw-7412	579	36	off	off	NOUN
taxlaw-7412	579	37	as	as	ADP
taxlaw-7412	579	38	a	a	DET
taxlaw-7412	579	39	result	result	NOUN
taxlaw-7412	579	40	.	.	PUNCT
taxlaw-7412	580	1	again	again	ADV
taxlaw-7412	580	2	,	,	PUNCT
taxlaw-7412	580	3	this	this	PRON
taxlaw-7412	580	4	points	point	VERB
taxlaw-7412	580	5	to	to	ADP
taxlaw-7412	580	6	the	the	DET
taxlaw-7412	580	7	need	need	NOUN
taxlaw-7412	580	8	for	for	ADP
taxlaw-7412	580	9	universality	universality	NOUN
taxlaw-7412	580	10	in	in	ADP
taxlaw-7412	580	11	differential	differential	ADJ
taxlaw-7412	580	12	mechanisms.158	mechanisms.158	NOUN
taxlaw-7412	580	13	2	2	NUM
taxlaw-7412	580	14	.	.	NOUN
taxlaw-7412	580	15	unitary	unitary	ADJ
taxlaw-7412	580	16	taxation	taxation	NOUN
taxlaw-7412	580	17	with	with	ADP
taxlaw-7412	580	18	formulary	formulary	ADJ
taxlaw-7412	580	19	apportionment	apportionment	NOUN
taxlaw-7412	580	20	one	one	NUM
taxlaw-7412	580	21	proposal	proposal	NOUN
taxlaw-7412	580	22	prominently	prominently	ADV
taxlaw-7412	580	23	advanced	advance	VERB
taxlaw-7412	580	24	in	in	ADP
taxlaw-7412	580	25	tax	tax	NOUN
taxlaw-7412	580	26	policy	policy	NOUN
taxlaw-7412	580	27	circles	circle	NOUN
taxlaw-7412	580	28	to	to	PART
taxlaw-7412	580	29	tackle	tackle	VERB
taxlaw-7412	580	30	the	the	DET
taxlaw-7412	580	31	differential	differential	ADJ
taxlaw-7412	580	32	component	component	NOUN
taxlaw-7412	580	33	of	of	ADP
taxlaw-7412	580	34	inter	inter	ADJ
taxlaw-7412	580	35	-	-	ADJ
taxlaw-7412	580	36	nation	nation	ADJ
taxlaw-7412	580	37	equity	equity	NOUN
taxlaw-7412	580	38	is	be	AUX
taxlaw-7412	580	39	to	to	PART
taxlaw-7412	580	40	shift	shift	VERB
taxlaw-7412	580	41	how	how	SCONJ
taxlaw-7412	580	42	profits	profit	NOUN
taxlaw-7412	580	43	earned	earn	VERB
taxlaw-7412	580	44	by	by	ADP
taxlaw-7412	580	45	multinational	multinational	ADJ
taxlaw-7412	580	46	corporations	corporation	NOUN
taxlaw-7412	580	47	are	be	AUX
taxlaw-7412	580	48	allocated	allocate	VERB
taxlaw-7412	580	49	among	among	ADP
taxlaw-7412	580	50	jurisdictions	jurisdiction	NOUN
taxlaw-7412	580	51	.	.	PUNCT
taxlaw-7412	581	1	many	many	ADJ
taxlaw-7412	581	2	scholars	scholar	NOUN
taxlaw-7412	581	3	have	have	AUX
taxlaw-7412	581	4	called	call	VERB
taxlaw-7412	581	5	for	for	ADP
taxlaw-7412	581	6	a	a	DET
taxlaw-7412	581	7	departure	departure	NOUN
taxlaw-7412	581	8	from	from	ADP
taxlaw-7412	581	9	separate	separate	ADJ
taxlaw-7412	581	10	accounting	accounting	NOUN
taxlaw-7412	581	11	under	under	ADP
taxlaw-7412	581	12	the	the	DET
taxlaw-7412	581	13	arm	arm	NOUN
taxlaw-7412	581	14	’s	’s	PART
taxlaw-7412	581	15	length	length	NOUN
taxlaw-7412	581	16	principle	principle	NOUN
taxlaw-7412	581	17	toward	toward	ADP
taxlaw-7412	581	18	a	a	DET
taxlaw-7412	581	19	unitary	unitary	ADJ
taxlaw-7412	581	20	taxation	taxation	NOUN
taxlaw-7412	581	21	system	system	NOUN
taxlaw-7412	581	22	with	with	ADP
taxlaw-7412	581	23	formulary	formulary	ADJ
taxlaw-7412	581	24	apportionment	apportionment	NOUN
taxlaw-7412	581	25	.	.	PUNCT
taxlaw-7412	582	1	a	a	DET
taxlaw-7412	582	2	unitary	unitary	ADJ
taxlaw-7412	582	3	taxation	taxation	NOUN
taxlaw-7412	582	4	system	system	NOUN
taxlaw-7412	582	5	would	would	AUX
taxlaw-7412	582	6	apportion	apportion	VERB
taxlaw-7412	582	7	multinationals	multinational	NOUN
taxlaw-7412	582	8	’	'	PUNCT
taxlaw-7412	582	9	152	152	NUM
taxlaw-7412	582	10	oecd	oecd	PROPN
taxlaw-7412	582	11	,	,	PUNCT
taxlaw-7412	582	12	tax	tax	NOUN
taxlaw-7412	582	13	sparing	sparing	NOUN
taxlaw-7412	582	14	:	:	PUNCT
taxlaw-7412	582	15	a	a	DET
taxlaw-7412	582	16	reconsideration	reconsideration	NOUN
taxlaw-7412	582	17	(	(	PUNCT
taxlaw-7412	582	18	1998	1998	NUM
taxlaw-7412	582	19	)	)	PUNCT
taxlaw-7412	582	20	.	.	PUNCT
taxlaw-7412	583	1	153	153	NUM
taxlaw-7412	583	2	deborah	deborah	PROPN
taxlaw-7412	583	3	toaze	toaze	NOUN
taxlaw-7412	583	4	,	,	PUNCT
taxlaw-7412	583	5	tax	tax	NOUN
taxlaw-7412	583	6	sparing	sparing	NOUN
taxlaw-7412	583	7	:	:	PUNCT
taxlaw-7412	583	8	good	good	ADJ
taxlaw-7412	583	9	intentions	intention	NOUN
taxlaw-7412	583	10	,	,	PUNCT
taxlaw-7412	583	11	unintended	unintended	ADJ
taxlaw-7412	583	12	results	result	NOUN
taxlaw-7412	583	13	,	,	PUNCT
taxlaw-7412	583	14	49	49	NUM
taxlaw-7412	583	15	can	can	NOUN
taxlaw-7412	583	16	.	.	PUNCT
taxlaw-7412	584	1	tax	tax	NOUN
taxlaw-7412	584	2	j.	j.	PROPN
taxlaw-7412	584	3	879	879	NUM
taxlaw-7412	584	4	(	(	PUNCT
taxlaw-7412	584	5	2001	2001	NUM
taxlaw-7412	584	6	)	)	PUNCT
taxlaw-7412	584	7	.	.	PUNCT
taxlaw-7412	585	1	154	154	NUM
taxlaw-7412	585	2	see	see	VERB
taxlaw-7412	585	3	,	,	PUNCT
taxlaw-7412	585	4	e.g.	e.g.	ADV
taxlaw-7412	585	5	,	,	PUNCT
taxlaw-7412	585	6	allison	allison	PROPN
taxlaw-7412	585	7	christians	christians	PROPN
taxlaw-7412	585	8	,	,	PUNCT
taxlaw-7412	585	9	tax	tax	NOUN
taxlaw-7412	585	10	treaties	treaty	NOUN
taxlaw-7412	585	11	for	for	ADP
taxlaw-7412	585	12	investment	investment	NOUN
taxlaw-7412	585	13	and	and	CCONJ
taxlaw-7412	585	14	aid	aid	NOUN
taxlaw-7412	585	15	to	to	ADP
taxlaw-7412	585	16	sub	sub	ADJ
taxlaw-7412	585	17	-	-	ADJ
taxlaw-7412	585	18	saharan	saharan	ADJ
taxlaw-7412	585	19	africa	africa	PROPN
taxlaw-7412	585	20	:	:	PUNCT
taxlaw-7412	585	21	a	a	DET
taxlaw-7412	585	22	case	case	NOUN
taxlaw-7412	585	23	study	study	NOUN
taxlaw-7412	585	24	,	,	PUNCT
taxlaw-7412	585	25	71	71	NUM
taxlaw-7412	585	26	brook	brook	NOUN
taxlaw-7412	585	27	.	.	PUNCT
taxlaw-7412	586	1	l.	l.	PROPN
taxlaw-7412	586	2	rev	rev	PROPN
taxlaw-7412	586	3	.	.	PROPN
taxlaw-7412	586	4	639	639	NUM
taxlaw-7412	586	5	,	,	PUNCT
taxlaw-7412	586	6	693–94	693–94	NUM
taxlaw-7412	586	7	(	(	PUNCT
taxlaw-7412	586	8	2005	2005	NUM
taxlaw-7412	586	9	)	)	PUNCT
taxlaw-7412	586	10	;	;	PUNCT
taxlaw-7412	586	11	william	william	PROPN
taxlaw-7412	586	12	b.	b.	PROPN
taxlaw-7412	586	13	barker	barker	PROPN
taxlaw-7412	586	14	,	,	PUNCT
taxlaw-7412	586	15	an	an	DET
taxlaw-7412	586	16	international	international	ADJ
taxlaw-7412	586	17	tax	tax	NOUN
taxlaw-7412	586	18	system	system	NOUN
taxlaw-7412	586	19	for	for	ADP
taxlaw-7412	586	20	emerging	emerge	VERB
taxlaw-7412	586	21	economies	economy	NOUN
taxlaw-7412	586	22	,	,	PUNCT
taxlaw-7412	586	23	tax	tax	NOUN
taxlaw-7412	586	24	sparing	sparing	NOUN
taxlaw-7412	586	25	,	,	PUNCT
taxlaw-7412	586	26	and	and	CCONJ
taxlaw-7412	586	27	development	development	NOUN
taxlaw-7412	586	28	:	:	PUNCT
taxlaw-7412	586	29	it	it	PRON
taxlaw-7412	586	30	is	be	AUX
taxlaw-7412	586	31	all	all	ADV
taxlaw-7412	586	32	about	about	ADP
taxlaw-7412	586	33	source	source	NOUN
taxlaw-7412	586	34	,	,	PUNCT
taxlaw-7412	586	35	29	29	NUM
taxlaw-7412	586	36	u.	u.	PROPN
taxlaw-7412	586	37	pa	pa	PROPN
taxlaw-7412	586	38	.	.	PUNCT
taxlaw-7412	587	1	j.	j.	PROPN
taxlaw-7412	587	2	int’l	int’l	PROPN
taxlaw-7412	587	3	l.	l.	PROPN
taxlaw-7412	587	4	349	349	NUM
taxlaw-7412	587	5	,	,	PUNCT
taxlaw-7412	587	6	388	388	NUM
taxlaw-7412	587	7	(	(	PUNCT
taxlaw-7412	587	8	2007	2007	NUM
taxlaw-7412	587	9	)	)	PUNCT
taxlaw-7412	588	1	(	(	PUNCT
taxlaw-7412	588	2	describing	describe	VERB
taxlaw-7412	588	3	one	one	NUM
taxlaw-7412	588	4	reason	reason	NOUN
taxlaw-7412	588	5	as	as	ADP
taxlaw-7412	588	6	being	be	AUX
taxlaw-7412	588	7	due	due	ADJ
taxlaw-7412	588	8	to	to	ADP
taxlaw-7412	588	9	the	the	DET
taxlaw-7412	588	10	fact	fact	NOUN
taxlaw-7412	588	11	that	that	SCONJ
taxlaw-7412	588	12	tax	tax	NOUN
taxlaw-7412	588	13	sparing	sparing	NOUN
taxlaw-7412	588	14	decreases	decrease	VERB
taxlaw-7412	588	15	investment	investment	NOUN
taxlaw-7412	588	16	in	in	ADP
taxlaw-7412	588	17	low	low	ADJ
taxlaw-7412	588	18	-	-	PUNCT
taxlaw-7412	588	19	income	income	NOUN
taxlaw-7412	588	20	countries	country	NOUN
taxlaw-7412	588	21	by	by	ADP
taxlaw-7412	588	22	encouraging	encourage	VERB
taxlaw-7412	588	23	repatriation	repatriation	NOUN
taxlaw-7412	588	24	)	)	PUNCT
taxlaw-7412	588	25	;	;	PUNCT
taxlaw-7412	588	26	kim	kim	PROPN
taxlaw-7412	588	27	brooks	brooks	PROPN
taxlaw-7412	588	28	,	,	PUNCT
taxlaw-7412	588	29	tax	tax	NOUN
taxlaw-7412	588	30	sparing	sparing	NOUN
taxlaw-7412	588	31	:	:	PUNCT
taxlaw-7412	588	32	a	a	DET
taxlaw-7412	588	33	needed	need	VERB
taxlaw-7412	588	34	incentive	incentive	NOUN
taxlaw-7412	588	35	for	for	ADP
taxlaw-7412	588	36	foreign	foreign	ADJ
taxlaw-7412	588	37	investment	investment	NOUN
taxlaw-7412	588	38	in	in	ADP
taxlaw-7412	588	39	lowincome	lowincome	NOUN
taxlaw-7412	588	40	countries	country	NOUN
taxlaw-7412	588	41	or	or	CCONJ
taxlaw-7412	588	42	an	an	DET
taxlaw-7412	588	43	unnecessary	unnecessary	ADJ
taxlaw-7412	588	44	revenue	revenue	NOUN
taxlaw-7412	588	45	sacrifice	sacrifice	NOUN
taxlaw-7412	588	46	,	,	PUNCT
taxlaw-7412	588	47	34	34	NUM
taxlaw-7412	588	48	queen	queen	PROPN
taxlaw-7412	588	49	’s	’s	PART
taxlaw-7412	588	50	l.j	l.j	PROPN
taxlaw-7412	588	51	.	.	PROPN
taxlaw-7412	588	52	505	505	NUM
taxlaw-7412	588	53	,	,	PUNCT
taxlaw-7412	588	54	555–56	555–56	NUM
taxlaw-7412	588	55	(	(	PUNCT
taxlaw-7412	588	56	2009	2009	NUM
taxlaw-7412	588	57	)	)	PUNCT
taxlaw-7412	588	58	;	;	PUNCT
taxlaw-7412	588	59	but	but	CCONJ
taxlaw-7412	588	60	see	see	VERB
taxlaw-7412	588	61	james	james	PROPN
taxlaw-7412	588	62	r.	r.	PROPN
taxlaw-7412	588	63	hines	hines	PROPN
taxlaw-7412	588	64	jr	jr	PROPN
taxlaw-7412	588	65	,	,	PUNCT
taxlaw-7412	588	66	tax	tax	NOUN
taxlaw-7412	588	67	sparing	sparing	NOUN
taxlaw-7412	588	68	and	and	CCONJ
taxlaw-7412	588	69	direct	direct	ADJ
taxlaw-7412	588	70	investment	investment	NOUN
taxlaw-7412	588	71	,	,	PUNCT
taxlaw-7412	588	72	in	in	ADP
taxlaw-7412	588	73	developing	develop	VERB
taxlaw-7412	588	74	countries	country	NOUN
taxlaw-7412	588	75	international	international	ADJ
taxlaw-7412	588	76	taxation	taxation	NOUN
taxlaw-7412	588	77	and	and	CCONJ
taxlaw-7412	588	78	multinational	multinational	ADJ
taxlaw-7412	588	79	activity	activity	NOUN
taxlaw-7412	588	80	39	39	NUM
taxlaw-7412	588	81	(	(	PUNCT
taxlaw-7412	588	82	james	james	PROPN
taxlaw-7412	588	83	r.	r.	PROPN
taxlaw-7412	588	84	hines	hines	PROPN
taxlaw-7412	588	85	jr	jr	PROPN
taxlaw-7412	588	86	.	.	PUNCT
taxlaw-7412	589	1	ed	ed	PROPN
taxlaw-7412	589	2	.	.	PROPN
taxlaw-7412	589	3	,	,	PUNCT
taxlaw-7412	589	4	2000	2000	NUM
taxlaw-7412	589	5	)	)	PUNCT
taxlaw-7412	589	6	(	(	PUNCT
taxlaw-7412	589	7	demonstrating	demonstrate	VERB
taxlaw-7412	589	8	some	some	DET
taxlaw-7412	589	9	positive	positive	ADJ
taxlaw-7412	589	10	correlation	correlation	NOUN
taxlaw-7412	589	11	between	between	ADP
taxlaw-7412	589	12	tax	tax	NOUN
taxlaw-7412	589	13	sparing	sparing	NOUN
taxlaw-7412	589	14	and	and	CCONJ
taxlaw-7412	589	15	foreign	foreign	ADJ
taxlaw-7412	589	16	direct	direct	ADJ
taxlaw-7412	589	17	investment	investment	NOUN
taxlaw-7412	589	18	increase	increase	NOUN
taxlaw-7412	589	19	)	)	PUNCT
taxlaw-7412	589	20	;	;	PUNCT
taxlaw-7412	589	21	céline	céline	PROPN
taxlaw-7412	589	22	azémar	azémar	PROPN
taxlaw-7412	589	23	,	,	PUNCT
taxlaw-7412	589	24	rodolphe	rodolphe	PROPN
taxlaw-7412	589	25	desbordes	desborde	NOUN
taxlaw-7412	589	26	&	&	CCONJ
taxlaw-7412	589	27	jean	jean	PROPN
taxlaw-7412	589	28	-	-	PUNCT
taxlaw-7412	589	29	louis	louis	PROPN
taxlaw-7412	589	30	mucchielli	mucchielli	NOUN
taxlaw-7412	589	31	,	,	PUNCT
taxlaw-7412	589	32	do	do	AUX
taxlaw-7412	589	33	tax	tax	NOUN
taxlaw-7412	589	34	sparing	sparing	NOUN
taxlaw-7412	589	35	agreements	agreement	NOUN
taxlaw-7412	589	36	contribute	contribute	VERB
taxlaw-7412	589	37	to	to	ADP
taxlaw-7412	589	38	the	the	DET
taxlaw-7412	589	39	attraction	attraction	NOUN
taxlaw-7412	589	40	of	of	ADP
taxlaw-7412	589	41	fdi	fdi	NOUN
taxlaw-7412	589	42	in	in	ADP
taxlaw-7412	589	43	developing	develop	VERB
taxlaw-7412	589	44	countries	country	NOUN
taxlaw-7412	589	45	?	?	PUNCT
taxlaw-7412	590	1	,	,	PUNCT
taxlaw-7412	590	2	14	14	NUM
taxlaw-7412	590	3	int’l	int’l	NUM
taxlaw-7412	590	4	tax	tax	NOUN
taxlaw-7412	590	5	&	&	CCONJ
taxlaw-7412	590	6	pub	pub	NOUN
taxlaw-7412	590	7	.	.	PUNCT
taxlaw-7412	591	1	fin	fin	NOUN
taxlaw-7412	591	2	.	.	PUNCT
taxlaw-7412	592	1	543	543	NUM
taxlaw-7412	592	2	(	(	PUNCT
taxlaw-7412	592	3	2006	2006	NUM
taxlaw-7412	592	4	)	)	PUNCT
taxlaw-7412	592	5	.	.	PUNCT
taxlaw-7412	593	1	155	155	NUM
taxlaw-7412	593	2	developing	develop	VERB
taxlaw-7412	593	3	countries	country	NOUN
taxlaw-7412	593	4	might	might	AUX
taxlaw-7412	593	5	have	have	VERB
taxlaw-7412	593	6	to	to	PART
taxlaw-7412	593	7	accept	accept	VERB
taxlaw-7412	593	8	,	,	PUNCT
taxlaw-7412	593	9	for	for	ADP
taxlaw-7412	593	10	example	example	NOUN
taxlaw-7412	593	11	,	,	PUNCT
taxlaw-7412	593	12	lower	low	ADJ
taxlaw-7412	593	13	withholding	withholding	NOUN
taxlaw-7412	593	14	tax	tax	NOUN
taxlaw-7412	593	15	rates	rate	NOUN
taxlaw-7412	593	16	or	or	CCONJ
taxlaw-7412	593	17	stricter	strict	ADJ
taxlaw-7412	593	18	permanent	permanent	ADJ
taxlaw-7412	593	19	establishment	establishment	NOUN
taxlaw-7412	593	20	rules	rule	NOUN
taxlaw-7412	593	21	in	in	ADP
taxlaw-7412	593	22	exchange	exchange	NOUN
taxlaw-7412	593	23	for	for	ADP
taxlaw-7412	593	24	tax	tax	NOUN
taxlaw-7412	593	25	sparing	sparing	NOUN
taxlaw-7412	593	26	.	.	PUNCT
taxlaw-7412	594	1	see	see	VERB
taxlaw-7412	594	2	richard	richard	PROPN
taxlaw-7412	594	3	d.	d.	PROPN
taxlaw-7412	594	4	kuhn	kuhn	PROPN
taxlaw-7412	594	5	,	,	PUNCT
taxlaw-7412	594	6	united	united	PROPN
taxlaw-7412	594	7	states	states	PROPN
taxlaw-7412	594	8	tax	tax	NOUN
taxlaw-7412	594	9	policy	policy	NOUN
taxlaw-7412	594	10	with	with	ADP
taxlaw-7412	594	11	respect	respect	NOUN
taxlaw-7412	594	12	to	to	ADP
taxlaw-7412	594	13	less	less	ADJ
taxlaw-7412	594	14	developed	develop	VERB
taxlaw-7412	594	15	countries	country	NOUN
taxlaw-7412	594	16	,	,	PUNCT
taxlaw-7412	594	17	32	32	NUM
taxlaw-7412	594	18	geo	geo	PROPN
taxlaw-7412	594	19	.	.	PROPN
taxlaw-7412	594	20	wash	wash	PROPN
taxlaw-7412	594	21	.	.	PUNCT
taxlaw-7412	595	1	l.	l.	PROPN
taxlaw-7412	595	2	rev	rev	PROPN
taxlaw-7412	595	3	.	.	PROPN
taxlaw-7412	595	4	261	261	NUM
taxlaw-7412	595	5	,	,	PUNCT
taxlaw-7412	595	6	263–64	263–64	NUM
taxlaw-7412	595	7	(	(	PUNCT
taxlaw-7412	595	8	1963	1963	NUM
taxlaw-7412	595	9	)	)	PUNCT
taxlaw-7412	595	10	(	(	PUNCT
taxlaw-7412	595	11	pointing	point	VERB
taxlaw-7412	595	12	out	out	ADP
taxlaw-7412	595	13	that	that	SCONJ
taxlaw-7412	595	14	tax	tax	NOUN
taxlaw-7412	595	15	sparing	sparing	NOUN
taxlaw-7412	595	16	is	be	AUX
taxlaw-7412	595	17	negotiated	negotiate	VERB
taxlaw-7412	595	18	in	in	ADP
taxlaw-7412	595	19	a	a	DET
taxlaw-7412	595	20	quid	quid	ADJ
taxlaw-7412	595	21	pro	pro	X
taxlaw-7412	595	22	quo	quo	NOUN
taxlaw-7412	595	23	context	context	NOUN
taxlaw-7412	595	24	)	)	PUNCT
taxlaw-7412	595	25	;	;	PUNCT
taxlaw-7412	595	26	hope	hope	NOUN
taxlaw-7412	595	27	ashiabor	ashiabor	PROPN
taxlaw-7412	595	28	,	,	PUNCT
taxlaw-7412	595	29	tax	tax	NOUN
taxlaw-7412	595	30	sparing	sparing	NOUN
taxlaw-7412	595	31	:	:	PUNCT
taxlaw-7412	595	32	a	a	DET
taxlaw-7412	595	33	timeworn	timeworn	ADJ
taxlaw-7412	595	34	mechanism	mechanism	NOUN
taxlaw-7412	595	35	in	in	ADP
taxlaw-7412	595	36	australia	australia	PROPN
taxlaw-7412	595	37	's	's	PART
taxlaw-7412	595	38	bilateral	bilateral	ADJ
taxlaw-7412	595	39	treaties	treaty	NOUN
taxlaw-7412	595	40	with	with	ADP
taxlaw-7412	595	41	its	its	PRON
taxlaw-7412	595	42	trading	trading	NOUN
taxlaw-7412	595	43	partners	partner	NOUN
taxlaw-7412	595	44	in	in	ADP
taxlaw-7412	595	45	southeast	southeast	PROPN
taxlaw-7412	595	46	asia	asia	PROPN
taxlaw-7412	595	47	,	,	PUNCT
taxlaw-7412	595	48	24	24	NUM
taxlaw-7412	595	49	int’l	int’l	NUM
taxlaw-7412	595	50	tax	tax	NOUN
taxlaw-7412	595	51	j.	j.	PROPN
taxlaw-7412	595	52	67	67	PROPN
taxlaw-7412	595	53	,	,	PUNCT
taxlaw-7412	595	54	75	75	NUM
taxlaw-7412	595	55	(	(	PUNCT
taxlaw-7412	595	56	1998	1998	NUM
taxlaw-7412	595	57	)	)	PUNCT
taxlaw-7412	595	58	.	.	PUNCT
taxlaw-7412	596	1	156	156	NUM
taxlaw-7412	596	2	because	because	SCONJ
taxlaw-7412	596	3	tax	tax	NOUN
taxlaw-7412	596	4	sparing	sparing	NOUN
taxlaw-7412	596	5	aims	aim	VERB
taxlaw-7412	596	6	to	to	PART
taxlaw-7412	596	7	favor	favor	VERB
taxlaw-7412	596	8	a	a	DET
taxlaw-7412	596	9	given	give	VERB
taxlaw-7412	596	10	country	country	NOUN
taxlaw-7412	596	11	in	in	ADP
taxlaw-7412	596	12	its	its	PRON
taxlaw-7412	596	13	efforts	effort	NOUN
taxlaw-7412	596	14	to	to	PART
taxlaw-7412	596	15	attract	attract	VERB
taxlaw-7412	596	16	foreign	foreign	ADJ
taxlaw-7412	596	17	investment	investment	NOUN
taxlaw-7412	596	18	through	through	ADP
taxlaw-7412	596	19	tax	tax	NOUN
taxlaw-7412	596	20	holidays	holiday	NOUN
taxlaw-7412	596	21	,	,	PUNCT
taxlaw-7412	596	22	it	it	PRON
taxlaw-7412	596	23	presupposes	presuppose	VERB
taxlaw-7412	596	24	that	that	SCONJ
taxlaw-7412	596	25	other	other	ADJ
taxlaw-7412	596	26	competing	compete	VERB
taxlaw-7412	596	27	countries	country	NOUN
taxlaw-7412	596	28	do	do	AUX
taxlaw-7412	596	29	not	not	PART
taxlaw-7412	596	30	have	have	VERB
taxlaw-7412	596	31	a	a	DET
taxlaw-7412	596	32	similar	similar	ADJ
taxlaw-7412	596	33	advantage	advantage	NOUN
taxlaw-7412	596	34	.	.	PUNCT
taxlaw-7412	597	1	the	the	DET
taxlaw-7412	597	2	effectiveness	effectiveness	NOUN
taxlaw-7412	597	3	of	of	ADP
taxlaw-7412	597	4	tax	tax	NOUN
taxlaw-7412	597	5	sparing	sparing	NOUN
taxlaw-7412	597	6	provisions	provision	NOUN
taxlaw-7412	597	7	relies	rely	VERB
taxlaw-7412	597	8	in	in	ADP
taxlaw-7412	597	9	great	great	ADJ
taxlaw-7412	597	10	part	part	NOUN
taxlaw-7412	597	11	precisely	precisely	ADV
taxlaw-7412	597	12	on	on	ADP
taxlaw-7412	597	13	the	the	DET
taxlaw-7412	597	14	fact	fact	NOUN
taxlaw-7412	597	15	that	that	SCONJ
taxlaw-7412	597	16	it	it	PRON
taxlaw-7412	597	17	is	be	AUX
taxlaw-7412	597	18	exclusive	exclusive	ADJ
taxlaw-7412	597	19	.	.	PUNCT
taxlaw-7412	598	1	157	157	NUM
taxlaw-7412	598	2	see	see	VERB
taxlaw-7412	598	3	brooks	brooks	NOUN
taxlaw-7412	598	4	,	,	PUNCT
taxlaw-7412	598	5	supra	supra	PROPN
taxlaw-7412	598	6	note	note	NOUN
taxlaw-7412	598	7	154	154	NUM
taxlaw-7412	598	8	,	,	PUNCT
taxlaw-7412	598	9	at	at	ADP
taxlaw-7412	598	10	557	557	NUM
taxlaw-7412	598	11	(	(	PUNCT
taxlaw-7412	598	12	“	"	PUNCT
taxlaw-7412	598	13	granting	grant	VERB
taxlaw-7412	598	14	one	one	NUM
taxlaw-7412	598	15	low	low	ADJ
taxlaw-7412	598	16	-	-	PUNCT
taxlaw-7412	598	17	income	income	NOUN
taxlaw-7412	598	18	country	country	NOUN
taxlaw-7412	598	19	a	a	DET
taxlaw-7412	598	20	tax	tax	NOUN
taxlaw-7412	598	21	sparing	sparing	NOUN
taxlaw-7412	598	22	arrangement	arrangement	NOUN
taxlaw-7412	598	23	will	will	AUX
taxlaw-7412	598	24	undoubtedly	undoubtedly	ADV
taxlaw-7412	598	25	encourage	encourage	VERB
taxlaw-7412	598	26	other	other	ADJ
taxlaw-7412	598	27	such	such	ADJ
taxlaw-7412	598	28	countries	country	NOUN
taxlaw-7412	598	29	to	to	PART
taxlaw-7412	598	30	seek	seek	VERB
taxlaw-7412	598	31	similar	similar	ADJ
taxlaw-7412	598	32	arrangements	arrangement	NOUN
taxlaw-7412	598	33	with	with	ADP
taxlaw-7412	598	34	their	their	PRON
taxlaw-7412	598	35	treaty	treaty	NOUN
taxlaw-7412	598	36	partners	partner	NOUN
taxlaw-7412	598	37	,	,	PUNCT
taxlaw-7412	598	38	thereby	thereby	ADV
taxlaw-7412	598	39	reducing	reduce	VERB
taxlaw-7412	598	40	the	the	DET
taxlaw-7412	598	41	advantage	advantage	NOUN
taxlaw-7412	598	42	any	any	DET
taxlaw-7412	598	43	one	one	NUM
taxlaw-7412	598	44	country	country	NOUN
taxlaw-7412	598	45	has	have	VERB
taxlaw-7412	598	46	.	.	PUNCT
taxlaw-7412	599	1	this	this	PRON
taxlaw-7412	599	2	inevitably	inevitably	ADV
taxlaw-7412	599	3	discriminates	discriminate	VERB
taxlaw-7412	599	4	against	against	ADP
taxlaw-7412	599	5	low	low	ADJ
taxlaw-7412	599	6	-	-	PUNCT
taxlaw-7412	599	7	income	income	NOUN
taxlaw-7412	599	8	countries	country	NOUN
taxlaw-7412	599	9	that	that	PRON
taxlaw-7412	599	10	have	have	VERB
taxlaw-7412	599	11	neither	neither	CCONJ
taxlaw-7412	599	12	the	the	DET
taxlaw-7412	599	13	political	political	ADJ
taxlaw-7412	599	14	nor	nor	CCONJ
taxlaw-7412	599	15	the	the	DET
taxlaw-7412	599	16	economic	economic	ADJ
taxlaw-7412	599	17	clout	clout	NOUN
taxlaw-7412	599	18	to	to	PART
taxlaw-7412	599	19	press	press	VERB
taxlaw-7412	599	20	for	for	ADP
taxlaw-7412	599	21	tax	tax	NOUN
taxlaw-7412	599	22	treaties	treaty	NOUN
taxlaw-7412	599	23	in	in	ADP
taxlaw-7412	599	24	the	the	DET
taxlaw-7412	599	25	first	first	ADJ
taxlaw-7412	599	26	place	place	NOUN
taxlaw-7412	599	27	,	,	PUNCT
taxlaw-7412	599	28	even	even	ADV
taxlaw-7412	599	29	though	though	SCONJ
taxlaw-7412	599	30	they	they	PRON
taxlaw-7412	599	31	are	be	AUX
taxlaw-7412	599	32	likely	likely	ADJ
taxlaw-7412	599	33	the	the	DET
taxlaw-7412	599	34	ones	one	NOUN
taxlaw-7412	599	35	that	that	PRON
taxlaw-7412	599	36	most	most	ADJ
taxlaw-7412	599	37	need	need	VERB
taxlaw-7412	599	38	to	to	PART
taxlaw-7412	599	39	encourage	encourage	VERB
taxlaw-7412	599	40	investment	investment	NOUN
taxlaw-7412	599	41	in	in	ADP
taxlaw-7412	599	42	some	some	DET
taxlaw-7412	599	43	fashion	fashion	NOUN
taxlaw-7412	599	44	.	.	PUNCT
taxlaw-7412	599	45	”	"	PUNCT
taxlaw-7412	599	46	)	)	PUNCT
taxlaw-7412	599	47	.	.	PUNCT
taxlaw-7412	600	1	158	158	NUM
taxlaw-7412	600	2	see	see	VERB
taxlaw-7412	600	3	christians	christian	NOUN
taxlaw-7412	600	4	,	,	PUNCT
taxlaw-7412	600	5	supra	supra	PROPN
taxlaw-7412	600	6	note	note	PROPN
taxlaw-7412	600	7	154	154	NUM
taxlaw-7412	600	8	,	,	PUNCT
taxlaw-7412	600	9	at	at	ADP
taxlaw-7412	600	10	694	694	NUM
taxlaw-7412	600	11	.	.	PUNCT
taxlaw-7412	600	12	82	82	NUM
taxlaw-7412	600	13	columbia	columbia	PROPN
taxlaw-7412	600	14	journal	journal	PROPN
taxlaw-7412	600	15	of	of	ADP
taxlaw-7412	600	16	tax	tax	NOUN
taxlaw-7412	600	17	law	law	NOUN
taxlaw-7412	600	18	[	[	X
taxlaw-7412	600	19	vol	vol	NOUN
taxlaw-7412	600	20	.	.	PUNCT
taxlaw-7412	601	1	12:58	12:58	NUM
taxlaw-7412	601	2	profits	profit	NOUN
taxlaw-7412	601	3	based	base	VERB
taxlaw-7412	601	4	,	,	PUNCT
taxlaw-7412	601	5	partially	partially	ADV
taxlaw-7412	601	6	or	or	CCONJ
taxlaw-7412	601	7	entirely	entirely	ADV
taxlaw-7412	601	8	,	,	PUNCT
taxlaw-7412	601	9	on	on	ADP
taxlaw-7412	601	10	a	a	DET
taxlaw-7412	601	11	multi	multi	ADJ
taxlaw-7412	601	12	-	-	ADJ
taxlaw-7412	601	13	factor	factor	NOUN
taxlaw-7412	601	14	formula	formula	NOUN
taxlaw-7412	601	15	that	that	PRON
taxlaw-7412	601	16	considers	consider	VERB
taxlaw-7412	601	17	the	the	DET
taxlaw-7412	601	18	location	location	NOUN
taxlaw-7412	601	19	of	of	ADP
taxlaw-7412	601	20	economic	economic	ADJ
taxlaw-7412	601	21	factors	factor	NOUN
taxlaw-7412	601	22	such	such	ADJ
taxlaw-7412	601	23	as	as	ADP
taxlaw-7412	601	24	assets	asset	NOUN
taxlaw-7412	601	25	,	,	PUNCT
taxlaw-7412	601	26	sales	sale	NOUN
taxlaw-7412	601	27	,	,	PUNCT
taxlaw-7412	601	28	and	and	CCONJ
taxlaw-7412	601	29	employees	employee	NOUN
taxlaw-7412	601	30	or	or	CCONJ
taxlaw-7412	601	31	payroll	payroll	NOUN
taxlaw-7412	601	32	.	.	PUNCT
taxlaw-7412	602	1	the	the	DET
taxlaw-7412	602	2	shift	shift	NOUN
taxlaw-7412	602	3	toward	toward	ADP
taxlaw-7412	602	4	unitary	unitary	ADJ
taxlaw-7412	602	5	taxation	taxation	NOUN
taxlaw-7412	602	6	would	would	AUX
taxlaw-7412	602	7	eliminate	eliminate	VERB
taxlaw-7412	602	8	the	the	DET
taxlaw-7412	602	9	complexity	complexity	NOUN
taxlaw-7412	602	10	of	of	ADP
taxlaw-7412	602	11	transfer	transfer	NOUN
taxlaw-7412	602	12	pricing	pricing	NOUN
taxlaw-7412	602	13	rules	rule	NOUN
taxlaw-7412	602	14	and	and	CCONJ
taxlaw-7412	602	15	associated	associate	VERB
taxlaw-7412	602	16	administrative	administrative	ADJ
taxlaw-7412	602	17	and	and	CCONJ
taxlaw-7412	602	18	compliance	compliance	NOUN
taxlaw-7412	602	19	costs	cost	NOUN
taxlaw-7412	602	20	that	that	PRON
taxlaw-7412	602	21	currently	currently	ADV
taxlaw-7412	602	22	take	take	VERB
taxlaw-7412	602	23	a	a	DET
taxlaw-7412	602	24	toll	toll	NOUN
taxlaw-7412	602	25	on	on	ADP
taxlaw-7412	602	26	lower	low	ADJ
taxlaw-7412	602	27	-	-	PUNCT
taxlaw-7412	602	28	income	income	NOUN
taxlaw-7412	602	29	countries.159	countries.159	NOUN
taxlaw-7412	602	30	one	one	NUM
taxlaw-7412	602	31	important	important	ADJ
taxlaw-7412	602	32	and	and	CCONJ
taxlaw-7412	602	33	challenging	challenging	ADJ
taxlaw-7412	602	34	aspect	aspect	NOUN
taxlaw-7412	602	35	of	of	ADP
taxlaw-7412	602	36	adopting	adopt	VERB
taxlaw-7412	602	37	unitary	unitary	ADJ
taxlaw-7412	602	38	taxation	taxation	NOUN
taxlaw-7412	602	39	is	be	AUX
taxlaw-7412	602	40	settling	settle	VERB
taxlaw-7412	602	41	on	on	ADP
taxlaw-7412	602	42	the	the	DET
taxlaw-7412	602	43	formula	formula	NOUN
taxlaw-7412	602	44	according	accord	VERB
taxlaw-7412	602	45	to	to	ADP
taxlaw-7412	602	46	which	which	PRON
taxlaw-7412	602	47	profits	profit	NOUN
taxlaw-7412	602	48	would	would	AUX
taxlaw-7412	602	49	be	be	AUX
taxlaw-7412	602	50	allocated	allocate	VERB
taxlaw-7412	602	51	among	among	ADP
taxlaw-7412	602	52	jurisdictions	jurisdiction	NOUN
taxlaw-7412	602	53	.	.	PUNCT
taxlaw-7412	603	1	since	since	SCONJ
taxlaw-7412	603	2	the	the	DET
taxlaw-7412	603	3	rights	right	NOUN
taxlaw-7412	603	4	of	of	ADP
taxlaw-7412	603	5	countries	country	NOUN
taxlaw-7412	603	6	to	to	ADP
taxlaw-7412	603	7	tax	tax	NOUN
taxlaw-7412	603	8	are	be	AUX
taxlaw-7412	603	9	determined	determine	VERB
taxlaw-7412	603	10	based	base	VERB
taxlaw-7412	603	11	on	on	ADP
taxlaw-7412	603	12	how	how	SCONJ
taxlaw-7412	603	13	income	income	NOUN
taxlaw-7412	603	14	is	be	AUX
taxlaw-7412	603	15	allocated	allocate	VERB
taxlaw-7412	603	16	,	,	PUNCT
taxlaw-7412	603	17	formulary	formulary	ADJ
taxlaw-7412	603	18	apportionment	apportionment	NOUN
taxlaw-7412	603	19	would	would	AUX
taxlaw-7412	603	20	significantly	significantly	ADV
taxlaw-7412	603	21	change	change	VERB
taxlaw-7412	603	22	the	the	DET
taxlaw-7412	603	23	current	current	ADJ
taxlaw-7412	603	24	distribution	distribution	NOUN
taxlaw-7412	603	25	of	of	ADP
taxlaw-7412	603	26	taxing	tax	VERB
taxlaw-7412	603	27	rights	right	NOUN
taxlaw-7412	603	28	.	.	PUNCT
taxlaw-7412	604	1	proposals	proposal	NOUN
taxlaw-7412	604	2	for	for	ADP
taxlaw-7412	604	3	formulary	formulary	ADJ
taxlaw-7412	604	4	apportionment	apportionment	NOUN
taxlaw-7412	604	5	mostly	mostly	ADV
taxlaw-7412	604	6	suggest	suggest	VERB
taxlaw-7412	604	7	a	a	DET
taxlaw-7412	604	8	formula	formula	NOUN
taxlaw-7412	604	9	based	base	VERB
taxlaw-7412	604	10	on	on	ADP
taxlaw-7412	604	11	a	a	DET
taxlaw-7412	604	12	combination	combination	NOUN
taxlaw-7412	604	13	of	of	ADP
taxlaw-7412	604	14	economic	economic	ADJ
taxlaw-7412	604	15	factors	factor	NOUN
taxlaw-7412	604	16	,	,	PUNCT
taxlaw-7412	604	17	such	such	ADJ
taxlaw-7412	604	18	as	as	ADP
taxlaw-7412	604	19	the	the	DET
taxlaw-7412	604	20	location	location	NOUN
taxlaw-7412	604	21	of	of	ADP
taxlaw-7412	604	22	sales	sale	NOUN
taxlaw-7412	604	23	,	,	PUNCT
taxlaw-7412	604	24	payroll	payroll	NOUN
taxlaw-7412	604	25	expenses	expense	NOUN
taxlaw-7412	604	26	,	,	PUNCT
taxlaw-7412	604	27	and	and	CCONJ
taxlaw-7412	604	28	physical	physical	ADJ
taxlaw-7412	604	29	assets	asset	NOUN
taxlaw-7412	604	30	.	.	PUNCT
taxlaw-7412	605	1	different	different	ADJ
taxlaw-7412	605	2	proposals	proposal	NOUN
taxlaw-7412	605	3	assign	assign	VERB
taxlaw-7412	605	4	varying	vary	VERB
taxlaw-7412	605	5	weights	weight	NOUN
taxlaw-7412	605	6	to	to	ADP
taxlaw-7412	605	7	each	each	PRON
taxlaw-7412	605	8	of	of	ADP
taxlaw-7412	605	9	these	these	DET
taxlaw-7412	605	10	economic	economic	ADJ
taxlaw-7412	605	11	factors	factor	NOUN
taxlaw-7412	605	12	.	.	PUNCT
taxlaw-7412	606	1	160	160	NUM
taxlaw-7412	606	2	considering	consider	VERB
taxlaw-7412	606	3	the	the	DET
taxlaw-7412	606	4	relative	relative	ADJ
taxlaw-7412	606	5	arbitrariness	arbitrariness	NOUN
taxlaw-7412	606	6	according	accord	VERB
taxlaw-7412	606	7	to	to	ADP
taxlaw-7412	606	8	which	which	PRON
taxlaw-7412	606	9	such	such	DET
taxlaw-7412	606	10	a	a	DET
taxlaw-7412	606	11	formula	formula	NOUN
taxlaw-7412	606	12	is	be	AUX
taxlaw-7412	606	13	to	to	PART
taxlaw-7412	606	14	be	be	AUX
taxlaw-7412	606	15	eventually	eventually	ADV
taxlaw-7412	606	16	decided	decide	VERB
taxlaw-7412	606	17	(	(	PUNCT
taxlaw-7412	606	18	that	that	PRON
taxlaw-7412	606	19	is	is	ADV
taxlaw-7412	606	20	,	,	PUNCT
taxlaw-7412	606	21	considering	consider	VERB
taxlaw-7412	606	22	the	the	DET
taxlaw-7412	606	23	insufficiency	insufficiency	NOUN
taxlaw-7412	606	24	of	of	ADP
taxlaw-7412	606	25	an	an	DET
taxlaw-7412	606	26	entitlement	entitlement	NOUN
taxlaw-7412	606	27	approach	approach	NOUN
taxlaw-7412	606	28	as	as	ADP
taxlaw-7412	606	29	normative	normative	ADJ
taxlaw-7412	606	30	guidance	guidance	NOUN
taxlaw-7412	606	31	)	)	PUNCT
taxlaw-7412	606	32	,	,	PUNCT
taxlaw-7412	606	33	161	161	NUM
taxlaw-7412	606	34	the	the	DET
taxlaw-7412	606	35	differential	differential	ADJ
taxlaw-7412	606	36	principle	principle	NOUN
taxlaw-7412	606	37	stated	state	VERB
taxlaw-7412	606	38	in	in	ADP
taxlaw-7412	606	39	part	part	NOUN
taxlaw-7412	606	40	iii.a	iii.a	PROPN
taxlaw-7412	606	41	implies	imply	VERB
taxlaw-7412	606	42	that	that	SCONJ
taxlaw-7412	606	43	a	a	DET
taxlaw-7412	606	44	differential	differential	ADJ
taxlaw-7412	606	45	approach	approach	NOUN
taxlaw-7412	606	46	should	should	AUX
taxlaw-7412	606	47	take	take	VERB
taxlaw-7412	606	48	priority	priority	NOUN
taxlaw-7412	606	49	in	in	ADP
taxlaw-7412	606	50	determining	determine	VERB
taxlaw-7412	606	51	allocation.162	allocation.162	NOUN
taxlaw-7412	606	52	the	the	DET
taxlaw-7412	606	53	relevance	relevance	NOUN
taxlaw-7412	606	54	of	of	ADP
taxlaw-7412	606	55	a	a	DET
taxlaw-7412	606	56	differential	differential	ADJ
taxlaw-7412	606	57	approach	approach	NOUN
taxlaw-7412	606	58	in	in	ADP
taxlaw-7412	606	59	formulary	formulary	ADJ
taxlaw-7412	606	60	apportionment	apportionment	NOUN
taxlaw-7412	606	61	seems	seem	VERB
taxlaw-7412	606	62	to	to	PART
taxlaw-7412	606	63	have	have	AUX
taxlaw-7412	606	64	been	be	AUX
taxlaw-7412	606	65	recognized	recognize	VERB
taxlaw-7412	606	66	in	in	ADP
taxlaw-7412	606	67	tax	tax	NOUN
taxlaw-7412	606	68	policy	policy	NOUN
taxlaw-7412	606	69	circles	circle	NOUN
taxlaw-7412	606	70	.	.	PUNCT
taxlaw-7412	607	1	in	in	ADP
taxlaw-7412	607	2	a	a	DET
taxlaw-7412	607	3	policy	policy	NOUN
taxlaw-7412	607	4	paper	paper	NOUN
taxlaw-7412	607	5	released	release	VERB
taxlaw-7412	607	6	in	in	ADP
taxlaw-7412	607	7	2014	2014	NUM
taxlaw-7412	607	8	,	,	PUNCT
taxlaw-7412	607	9	the	the	DET
taxlaw-7412	607	10	international	international	ADJ
taxlaw-7412	607	11	monetary	monetary	ADJ
taxlaw-7412	607	12	fund	fund	NOUN
taxlaw-7412	607	13	(	(	PUNCT
taxlaw-7412	607	14	imf	imf	PROPN
taxlaw-7412	607	15	)	)	PUNCT
taxlaw-7412	607	16	aimed	aim	VERB
taxlaw-7412	607	17	to	to	PART
taxlaw-7412	607	18	assess	assess	VERB
taxlaw-7412	607	19	“	"	PUNCT
taxlaw-7412	607	20	spillover	spillover	VERB
taxlaw-7412	607	21	effects	effect	NOUN
taxlaw-7412	607	22	on	on	ADP
taxlaw-7412	607	23	developing	develop	VERB
taxlaw-7412	607	24	countries	country	NOUN
taxlaw-7412	607	25	of	of	ADP
taxlaw-7412	607	26	major	major	ADJ
taxlaw-7412	607	27	tax	tax	NOUN
taxlaw-7412	607	28	reforms	reform	NOUN
taxlaw-7412	607	29	proposed	propose	VERB
taxlaw-7412	607	30	.	.	PUNCT
taxlaw-7412	608	1	”163	”163	VERB
taxlaw-7412	609	1	one	one	NUM
taxlaw-7412	609	2	of	of	ADP
taxlaw-7412	609	3	the	the	DET
taxlaw-7412	609	4	major	major	ADJ
taxlaw-7412	609	5	concerns	concern	NOUN
taxlaw-7412	609	6	presented	present	VERB
taxlaw-7412	609	7	in	in	ADP
taxlaw-7412	609	8	the	the	DET
taxlaw-7412	609	9	paper	paper	NOUN
taxlaw-7412	609	10	is	be	AUX
taxlaw-7412	609	11	how	how	SCONJ
taxlaw-7412	609	12	159	159	NUM
taxlaw-7412	609	13	michael	michael	PROPN
taxlaw-7412	609	14	c.	c.	PROPN
taxlaw-7412	609	15	durst	durst	PROPN
taxlaw-7412	609	16	,	,	PUNCT
taxlaw-7412	609	17	the	the	DET
taxlaw-7412	609	18	tax	tax	NOUN
taxlaw-7412	609	19	policy	policy	NOUN
taxlaw-7412	609	20	outlook	outlook	NOUN
taxlaw-7412	609	21	for	for	ADP
taxlaw-7412	609	22	developing	develop	VERB
taxlaw-7412	609	23	countries	country	NOUN
taxlaw-7412	609	24	:	:	PUNCT
taxlaw-7412	609	25	reflections	reflection	NOUN
taxlaw-7412	609	26	on	on	ADP
taxlaw-7412	609	27	international	international	ADJ
taxlaw-7412	609	28	formulary	formulary	ADJ
taxlaw-7412	609	29	apportionment	apportionment	NOUN
taxlaw-7412	609	30	(	(	PUNCT
taxlaw-7412	609	31	international	international	ADJ
taxlaw-7412	609	32	centre	centre	NOUN
taxlaw-7412	609	33	for	for	ADP
taxlaw-7412	609	34	tax	tax	NOUN
taxlaw-7412	609	35	and	and	CCONJ
taxlaw-7412	609	36	development	development	NOUN
taxlaw-7412	609	37	,	,	PUNCT
taxlaw-7412	609	38	working	working	NOUN
taxlaw-7412	609	39	paper	paper	NOUN
taxlaw-7412	609	40	no	no	INTJ
taxlaw-7412	609	41	.	.	PROPN
taxlaw-7412	609	42	32	32	NUM
taxlaw-7412	609	43	,	,	PUNCT
taxlaw-7412	609	44	2015	2015	NUM
taxlaw-7412	609	45	)	)	PUNCT
taxlaw-7412	609	46	.	.	PUNCT
taxlaw-7412	609	47	160	160	NUM
taxlaw-7412	609	48	for	for	ADP
taxlaw-7412	609	49	a	a	DET
taxlaw-7412	609	50	brief	brief	ADJ
taxlaw-7412	609	51	analysis	analysis	NOUN
taxlaw-7412	609	52	of	of	ADP
taxlaw-7412	609	53	the	the	DET
taxlaw-7412	609	54	distributive	distributive	ADJ
taxlaw-7412	609	55	outcome	outcome	NOUN
taxlaw-7412	609	56	of	of	ADP
taxlaw-7412	609	57	different	different	ADJ
taxlaw-7412	609	58	formulas	formula	NOUN
taxlaw-7412	609	59	,	,	PUNCT
taxlaw-7412	609	60	see	see	VERB
taxlaw-7412	609	61	heinz	heinz	ADJ
taxlaw-7412	609	62	-	-	PUNCT
taxlaw-7412	609	63	klaus	klaus	PROPN
taxlaw-7412	609	64	kroppen	kroppen	PROPN
taxlaw-7412	609	65	,	,	PUNCT
taxlaw-7412	609	66	roman	roman	PROPN
taxlaw-7412	609	67	dawid	dawid	PROPN
taxlaw-7412	609	68	&	&	CCONJ
taxlaw-7412	609	69	richard	richard	PROPN
taxlaw-7412	609	70	schmidtke	schmidtke	PROPN
taxlaw-7412	609	71	,	,	PUNCT
taxlaw-7412	609	72	profit	profit	NOUN
taxlaw-7412	609	73	split	split	NOUN
taxlaw-7412	609	74	,	,	PUNCT
taxlaw-7412	609	75	the	the	DET
taxlaw-7412	609	76	future	future	NOUN
taxlaw-7412	609	77	of	of	ADP
taxlaw-7412	609	78	transfer	transfer	NOUN
taxlaw-7412	609	79	pricing	pricing	NOUN
taxlaw-7412	609	80	?	?	PUNCT
taxlaw-7412	610	1	arm	arm	NOUN
taxlaw-7412	610	2	’s	’s	PART
taxlaw-7412	610	3	length	length	NOUN
taxlaw-7412	610	4	principle	principle	NOUN
taxlaw-7412	610	5	and	and	CCONJ
taxlaw-7412	610	6	formulary	formulary	ADJ
taxlaw-7412	610	7	apportionment	apportionment	NOUN
taxlaw-7412	610	8	revisited	revisit	VERB
taxlaw-7412	610	9	from	from	ADP
taxlaw-7412	610	10	a	a	DET
taxlaw-7412	610	11	theoretical	theoretical	ADJ
taxlaw-7412	610	12	and	and	CCONJ
taxlaw-7412	610	13	a	a	DET
taxlaw-7412	610	14	practical	practical	ADJ
taxlaw-7412	610	15	perspective	perspective	NOUN
taxlaw-7412	610	16	,	,	PUNCT
taxlaw-7412	610	17	in	in	ADP
taxlaw-7412	610	18	fundamentals	fundamental	NOUN
taxlaw-7412	610	19	of	of	ADP
taxlaw-7412	610	20	international	international	ADJ
taxlaw-7412	610	21	transfer	transfer	NOUN
taxlaw-7412	610	22	pricing	pricing	NOUN
taxlaw-7412	610	23	in	in	ADP
taxlaw-7412	610	24	law	law	NOUN
taxlaw-7412	610	25	and	and	CCONJ
taxlaw-7412	610	26	economics	economic	NOUN
taxlaw-7412	610	27	267	267	NUM
taxlaw-7412	610	28	,	,	PUNCT
taxlaw-7412	610	29	273–76	273–76	PROPN
taxlaw-7412	610	30	(	(	PUNCT
taxlaw-7412	610	31	wolfgang	wolfgang	PROPN
taxlaw-7412	610	32	schön	schön	PROPN
taxlaw-7412	610	33	&	&	CCONJ
taxlaw-7412	610	34	kai	kai	PROPN
taxlaw-7412	610	35	a	a	DET
taxlaw-7412	610	36	konrad	konrad	PROPN
taxlaw-7412	610	37	eds	eds	PROPN
taxlaw-7412	610	38	.	.	PROPN
taxlaw-7412	610	39	,	,	PUNCT
taxlaw-7412	610	40	2012	2012	NUM
taxlaw-7412	610	41	)	)	PUNCT
taxlaw-7412	610	42	.	.	PUNCT
taxlaw-7412	611	1	161	161	NUM
taxlaw-7412	611	2	see	see	VERB
taxlaw-7412	611	3	edgar	edgar	NOUN
taxlaw-7412	611	4	,	,	PUNCT
taxlaw-7412	611	5	supra	supra	PROPN
taxlaw-7412	611	6	note	note	NOUN
taxlaw-7412	611	7	4	4	NUM
taxlaw-7412	611	8	,	,	PUNCT
taxlaw-7412	611	9	at	at	ADP
taxlaw-7412	611	10	1154	1154	NUM
taxlaw-7412	611	11	(	(	PUNCT
taxlaw-7412	611	12	“	"	PUNCT
taxlaw-7412	611	13	[	[	X
taxlaw-7412	611	14	f]ormulary	f]ormulary	ADJ
taxlaw-7412	611	15	allocation	allocation	NOUN
taxlaw-7412	611	16	approaches	approach	NOUN
taxlaw-7412	611	17	can	can	AUX
taxlaw-7412	611	18	not	not	PART
taxlaw-7412	611	19	be	be	AUX
taxlaw-7412	611	20	justified	justify	VERB
taxlaw-7412	611	21	as	as	ADP
taxlaw-7412	611	22	realizing	realize	VERB
taxlaw-7412	611	23	some	some	DET
taxlaw-7412	611	24	correct	correct	ADJ
taxlaw-7412	611	25	allocation	allocation	NOUN
taxlaw-7412	611	26	defined	define	VERB
taxlaw-7412	611	27	in	in	ADP
taxlaw-7412	611	28	any	any	DET
taxlaw-7412	611	29	precise	precise	ADJ
taxlaw-7412	611	30	normative	normative	ADJ
taxlaw-7412	611	31	sense	sense	NOUN
taxlaw-7412	611	32	.	.	PUNCT
taxlaw-7412	611	33	”	"	PUNCT
taxlaw-7412	611	34	)	)	PUNCT
taxlaw-7412	611	35	;	;	PUNCT
taxlaw-7412	611	36	reuven	reuven	PROPN
taxlaw-7412	611	37	s.	s.	PROPN
taxlaw-7412	611	38	avi	avi	PROPN
taxlaw-7412	611	39	-	-	PUNCT
taxlaw-7412	611	40	yonah	yonah	ADJ
taxlaw-7412	611	41	,	,	PUNCT
taxlaw-7412	611	42	kimberly	kimberly	NOUN
taxlaw-7412	611	43	a.	a.	NOUN
taxlaw-7412	611	44	clausing	clausing	PROPN
taxlaw-7412	611	45	&	&	CCONJ
taxlaw-7412	611	46	michael	michael	PROPN
taxlaw-7412	611	47	c.	c.	PROPN
taxlaw-7412	611	48	durst	durst	PROPN
taxlaw-7412	611	49	,	,	PUNCT
taxlaw-7412	611	50	allocating	allocate	VERB
taxlaw-7412	611	51	business	business	NOUN
taxlaw-7412	611	52	profits	profit	NOUN
taxlaw-7412	611	53	for	for	ADP
taxlaw-7412	611	54	tax	tax	NOUN
taxlaw-7412	611	55	purposes	purpose	NOUN
taxlaw-7412	611	56	:	:	PUNCT
taxlaw-7412	611	57	a	a	DET
taxlaw-7412	611	58	proposal	proposal	NOUN
taxlaw-7412	611	59	to	to	PART
taxlaw-7412	611	60	adopt	adopt	VERB
taxlaw-7412	611	61	a	a	DET
taxlaw-7412	611	62	formulary	formulary	ADJ
taxlaw-7412	611	63	profit	profit	NOUN
taxlaw-7412	611	64	split	split	NOUN
taxlaw-7412	611	65	,	,	PUNCT
taxlaw-7412	611	66	9	9	NUM
taxlaw-7412	611	67	fla	fla	NOUN
taxlaw-7412	611	68	.	.	PUNCT
taxlaw-7412	612	1	tax	tax	PROPN
taxlaw-7412	612	2	rev	rev	PROPN
taxlaw-7412	612	3	.	.	PROPN
taxlaw-7412	612	4	497	497	NUM
taxlaw-7412	612	5	,	,	PUNCT
taxlaw-7412	612	6	516–17	516–17	NUM
taxlaw-7412	612	7	(	(	PUNCT
taxlaw-7412	612	8	2009	2009	NUM
taxlaw-7412	612	9	)	)	PUNCT
taxlaw-7412	612	10	(	(	PUNCT
taxlaw-7412	612	11	acknowledging	acknowledge	VERB
taxlaw-7412	612	12	that	that	SCONJ
taxlaw-7412	612	13	any	any	DET
taxlaw-7412	612	14	formula	formula	NOUN
taxlaw-7412	612	15	can	can	AUX
taxlaw-7412	612	16	produce	produce	VERB
taxlaw-7412	612	17	arbitrary	arbitrary	ADJ
taxlaw-7412	612	18	results	result	NOUN
taxlaw-7412	612	19	in	in	ADP
taxlaw-7412	612	20	a	a	DET
taxlaw-7412	612	21	given	give	VERB
taxlaw-7412	612	22	industry	industry	NOUN
taxlaw-7412	612	23	but	but	CCONJ
taxlaw-7412	612	24	arguing	argue	VERB
taxlaw-7412	612	25	that	that	SCONJ
taxlaw-7412	612	26	the	the	DET
taxlaw-7412	612	27	present	present	ADJ
taxlaw-7412	612	28	separate	separate	ADJ
taxlaw-7412	612	29	accounting	accounting	NOUN
taxlaw-7412	612	30	system	system	NOUN
taxlaw-7412	612	31	is	be	AUX
taxlaw-7412	612	32	equally	equally	ADV
taxlaw-7412	612	33	or	or	CCONJ
taxlaw-7412	612	34	more	more	ADV
taxlaw-7412	612	35	arbitrary	arbitrary	ADJ
taxlaw-7412	612	36	)	)	PUNCT
taxlaw-7412	612	37	;	;	PUNCT
taxlaw-7412	612	38	james	james	PROPN
taxlaw-7412	612	39	r.	r.	PROPN
taxlaw-7412	612	40	hines	hines	PROPN
taxlaw-7412	612	41	jr	jr	PROPN
taxlaw-7412	612	42	,	,	PUNCT
taxlaw-7412	612	43	income	income	NOUN
taxlaw-7412	612	44	misattribution	misattribution	NOUN
taxlaw-7412	612	45	under	under	ADP
taxlaw-7412	612	46	formula	formula	NOUN
taxlaw-7412	612	47	apportionment	apportionment	NOUN
taxlaw-7412	612	48	,	,	PUNCT
taxlaw-7412	612	49	54	54	NUM
taxlaw-7412	612	50	eur	eur	NOUN
taxlaw-7412	612	51	.	.	PUNCT
taxlaw-7412	613	1	econ	econ	PROPN
taxlaw-7412	613	2	.	.	PUNCT
taxlaw-7412	614	1	rev	rev	PROPN
taxlaw-7412	614	2	.	.	PROPN
taxlaw-7412	614	3	108	108	NUM
taxlaw-7412	614	4	(	(	PUNCT
taxlaw-7412	614	5	2010	2010	NUM
taxlaw-7412	614	6	)	)	PUNCT
taxlaw-7412	614	7	(	(	PUNCT
taxlaw-7412	614	8	showing	show	VERB
taxlaw-7412	614	9	that	that	SCONJ
taxlaw-7412	614	10	formulas	formula	NOUN
taxlaw-7412	614	11	included	include	VERB
taxlaw-7412	614	12	in	in	ADP
taxlaw-7412	614	13	proposals	proposal	NOUN
taxlaw-7412	614	14	for	for	ADP
taxlaw-7412	614	15	formulary	formulary	ADJ
taxlaw-7412	614	16	apportionment	apportionment	NOUN
taxlaw-7412	614	17	are	be	AUX
taxlaw-7412	614	18	not	not	PART
taxlaw-7412	614	19	strongly	strongly	ADV
taxlaw-7412	614	20	correlated	correlate	VERB
taxlaw-7412	614	21	with	with	ADP
taxlaw-7412	614	22	determinants	determinant	NOUN
taxlaw-7412	614	23	of	of	ADP
taxlaw-7412	614	24	business	business	NOUN
taxlaw-7412	614	25	incomes	income	NOUN
taxlaw-7412	614	26	)	)	PUNCT
taxlaw-7412	614	27	.	.	PUNCT
taxlaw-7412	615	1	the	the	DET
taxlaw-7412	615	2	normative	normative	ADJ
taxlaw-7412	615	3	arbitrariness	arbitrariness	NOUN
taxlaw-7412	615	4	is	be	AUX
taxlaw-7412	615	5	also	also	ADV
taxlaw-7412	615	6	clear	clear	ADJ
taxlaw-7412	615	7	when	when	SCONJ
taxlaw-7412	615	8	noted	note	VERB
taxlaw-7412	615	9	that	that	SCONJ
taxlaw-7412	615	10	in	in	ADP
taxlaw-7412	615	11	countries	country	NOUN
taxlaw-7412	615	12	where	where	SCONJ
taxlaw-7412	615	13	a	a	DET
taxlaw-7412	615	14	formulary	formulary	ADJ
taxlaw-7412	615	15	apportionment	apportionment	NOUN
taxlaw-7412	615	16	was	be	AUX
taxlaw-7412	615	17	adopted	adopt	VERB
taxlaw-7412	615	18	to	to	PART
taxlaw-7412	615	19	allocate	allocate	VERB
taxlaw-7412	615	20	tax	tax	NOUN
taxlaw-7412	615	21	base	base	NOUN
taxlaw-7412	615	22	among	among	ADP
taxlaw-7412	615	23	states	state	NOUN
taxlaw-7412	615	24	,	,	PUNCT
taxlaw-7412	615	25	the	the	DET
taxlaw-7412	615	26	choice	choice	NOUN
taxlaw-7412	615	27	of	of	ADP
taxlaw-7412	615	28	formula	formula	NOUN
taxlaw-7412	615	29	significantly	significantly	ADV
taxlaw-7412	615	30	relies	rely	VERB
taxlaw-7412	615	31	on	on	ADP
taxlaw-7412	615	32	pragmatism	pragmatism	NOUN
taxlaw-7412	615	33	rather	rather	ADV
taxlaw-7412	615	34	than	than	ADP
taxlaw-7412	615	35	on	on	ADP
taxlaw-7412	615	36	an	an	DET
taxlaw-7412	615	37	entitlement	entitlement	NOUN
taxlaw-7412	615	38	approach	approach	NOUN
taxlaw-7412	615	39	.	.	PUNCT
taxlaw-7412	616	1	in	in	ADP
taxlaw-7412	616	2	the	the	DET
taxlaw-7412	616	3	u.s	u.s	PROPN
taxlaw-7412	616	4	.	.	PROPN
taxlaw-7412	616	5	,	,	PUNCT
taxlaw-7412	616	6	states	state	NOUN
taxlaw-7412	616	7	gradually	gradually	ADV
taxlaw-7412	616	8	shifted	shift	VERB
taxlaw-7412	616	9	to	to	ADP
taxlaw-7412	616	10	sales	sale	NOUN
taxlaw-7412	616	11	as	as	ADP
taxlaw-7412	616	12	the	the	DET
taxlaw-7412	616	13	main	main	ADJ
taxlaw-7412	616	14	allocating	allocate	VERB
taxlaw-7412	616	15	factor	factor	NOUN
taxlaw-7412	616	16	,	,	PUNCT
taxlaw-7412	616	17	not	not	PART
taxlaw-7412	616	18	because	because	SCONJ
taxlaw-7412	616	19	of	of	ADP
taxlaw-7412	616	20	its	its	PRON
taxlaw-7412	616	21	normative	normative	ADJ
taxlaw-7412	616	22	appeal	appeal	NOUN
taxlaw-7412	616	23	,	,	PUNCT
taxlaw-7412	616	24	but	but	CCONJ
taxlaw-7412	616	25	because	because	SCONJ
taxlaw-7412	616	26	it	it	PRON
taxlaw-7412	616	27	is	be	AUX
taxlaw-7412	616	28	less	less	ADV
taxlaw-7412	616	29	vulnerable	vulnerable	ADJ
taxlaw-7412	616	30	to	to	ADP
taxlaw-7412	616	31	corporations	corporation	NOUN
taxlaw-7412	616	32	’	'	PUNCT
taxlaw-7412	616	33	arbitrage	arbitrage	NOUN
taxlaw-7412	616	34	.	.	PUNCT
taxlaw-7412	617	1	see	see	VERB
taxlaw-7412	617	2	michael	michael	PROPN
taxlaw-7412	617	3	mazerov	mazerov	PROPN
taxlaw-7412	617	4	,	,	PUNCT
taxlaw-7412	617	5	center	center	NOUN
taxlaw-7412	617	6	on	on	ADP
taxlaw-7412	617	7	budget	budget	NOUN
taxlaw-7412	617	8	and	and	CCONJ
taxlaw-7412	617	9	policy	policy	NOUN
taxlaw-7412	617	10	priorities	priority	NOUN
taxlaw-7412	617	11	,	,	PUNCT
taxlaw-7412	617	12	the	the	DET
taxlaw-7412	617	13	singlesales	singlesale	NOUN
taxlaw-7412	617	14	-	-	PUNCT
taxlaw-7412	617	15	factor	factor	NOUN
taxlaw-7412	617	16	formula	formula	NOUN
taxlaw-7412	617	17	:	:	PUNCT
taxlaw-7412	617	18	a	a	DET
taxlaw-7412	617	19	boon	boon	NOUN
taxlaw-7412	617	20	to	to	ADP
taxlaw-7412	617	21	economic	economic	ADJ
taxlaw-7412	617	22	development	development	NOUN
taxlaw-7412	617	23	or	or	CCONJ
taxlaw-7412	617	24	a	a	DET
taxlaw-7412	617	25	costly	costly	ADJ
taxlaw-7412	617	26	giveawav	giveawav	NOUN
taxlaw-7412	617	27	?	?	PUNCT
taxlaw-7412	618	1	(	(	PUNCT
taxlaw-7412	618	2	2001	2001	NUM
taxlaw-7412	618	3	)	)	PUNCT
taxlaw-7412	618	4	(	(	PUNCT
taxlaw-7412	618	5	noting	note	VERB
taxlaw-7412	618	6	the	the	DET
taxlaw-7412	618	7	weak	weak	ADJ
taxlaw-7412	618	8	economic	economic	ADJ
taxlaw-7412	618	9	rationale	rationale	NOUN
taxlaw-7412	618	10	behind	behind	ADP
taxlaw-7412	618	11	the	the	DET
taxlaw-7412	618	12	shift	shift	NOUN
taxlaw-7412	618	13	toward	toward	ADP
taxlaw-7412	618	14	a	a	DET
taxlaw-7412	618	15	single	single	ADJ
taxlaw-7412	618	16	-	-	PUNCT
taxlaw-7412	618	17	sales	sale	NOUN
taxlaw-7412	618	18	-	-	PUNCT
taxlaw-7412	618	19	factor	factor	NOUN
taxlaw-7412	618	20	formula	formula	NOUN
taxlaw-7412	618	21	)	)	PUNCT
taxlaw-7412	618	22	;	;	PUNCT
taxlaw-7412	618	23	jack	jack	PROPN
taxlaw-7412	618	24	mintz	mintz	PROPN
taxlaw-7412	618	25	,	,	PUNCT
taxlaw-7412	618	26	europe	europe	PROPN
taxlaw-7412	618	27	slowly	slowly	ADV
taxlaw-7412	618	28	lurches	lurch	VERB
taxlaw-7412	618	29	to	to	ADP
taxlaw-7412	618	30	a	a	DET
taxlaw-7412	618	31	common	common	ADJ
taxlaw-7412	618	32	consolidated	consolidated	ADJ
taxlaw-7412	618	33	corporate	corporate	ADJ
taxlaw-7412	618	34	tax	tax	NOUN
taxlaw-7412	618	35	base	base	NOUN
taxlaw-7412	618	36	:	:	PUNCT
taxlaw-7412	618	37	issues	issue	NOUN
taxlaw-7412	618	38	at	at	ADP
taxlaw-7412	618	39	stake	stake	NOUN
taxlaw-7412	618	40	,	,	PUNCT
taxlaw-7412	618	41	in	in	ADP
taxlaw-7412	618	42	a	a	DET
taxlaw-7412	618	43	common	common	ADJ
taxlaw-7412	618	44	consolidated	consolidated	ADJ
taxlaw-7412	618	45	corporate	corporate	ADJ
taxlaw-7412	618	46	tax	tax	NOUN
taxlaw-7412	618	47	base	base	NOUN
taxlaw-7412	618	48	for	for	ADP
taxlaw-7412	618	49	europe	europe	PROPN
taxlaw-7412	618	50	128	128	NUM
taxlaw-7412	618	51	(	(	PUNCT
taxlaw-7412	618	52	wolfgang	wolfgang	PROPN
taxlaw-7412	618	53	schön	schön	PROPN
taxlaw-7412	618	54	,	,	PUNCT
taxlaw-7412	618	55	ulrich	ulrich	PROPN
taxlaw-7412	618	56	schreiber	schreiber	PROPN
taxlaw-7412	618	57	&	&	CCONJ
taxlaw-7412	618	58	christoph	christoph	PROPN
taxlaw-7412	618	59	spengel	spengel	VERB
taxlaw-7412	618	60	eds	eds	PROPN
taxlaw-7412	618	61	.	.	PROPN
taxlaw-7412	618	62	,	,	PUNCT
taxlaw-7412	618	63	2008	2008	NUM
taxlaw-7412	618	64	)	)	PUNCT
taxlaw-7412	618	65	.	.	PUNCT
taxlaw-7412	619	1	for	for	ADP
taxlaw-7412	619	2	some	some	DET
taxlaw-7412	619	3	legal	legal	ADJ
taxlaw-7412	619	4	implications	implication	NOUN
taxlaw-7412	619	5	of	of	ADP
taxlaw-7412	619	6	a	a	DET
taxlaw-7412	619	7	sales	sale	NOUN
taxlaw-7412	619	8	-	-	PUNCT
taxlaw-7412	619	9	based	base	VERB
taxlaw-7412	619	10	formula	formula	NOUN
taxlaw-7412	619	11	at	at	ADP
taxlaw-7412	619	12	the	the	DET
taxlaw-7412	619	13	international	international	ADJ
taxlaw-7412	619	14	level	level	NOUN
taxlaw-7412	619	15	,	,	PUNCT
taxlaw-7412	619	16	see	see	VERB
taxlaw-7412	619	17	charles	charles	PROPN
taxlaw-7412	619	18	e.	e.	PROPN
taxlaw-7412	619	19	mclure	mclure	PROPN
taxlaw-7412	619	20	jr	jr	PROPN
taxlaw-7412	619	21	.	.	PROPN
taxlaw-7412	619	22	&	&	CCONJ
taxlaw-7412	619	23	walter	walter	PROPN
taxlaw-7412	619	24	hellerstein	hellerstein	PROPN
taxlaw-7412	619	25	,	,	PUNCT
taxlaw-7412	619	26	does	do	VERB
taxlaw-7412	619	27	sales	sale	NOUN
taxlaw-7412	619	28	-	-	PUNCT
taxlaw-7412	619	29	only	only	ADV
taxlaw-7412	619	30	apportionment	apportionment	NOUN
taxlaw-7412	619	31	of	of	ADP
taxlaw-7412	619	32	corporate	corporate	ADJ
taxlaw-7412	619	33	income	income	NOUN
taxlaw-7412	619	34	violate	violate	VERB
taxlaw-7412	619	35	international	international	ADJ
taxlaw-7412	619	36	trade	trade	NOUN
taxlaw-7412	619	37	rules	rule	NOUN
taxlaw-7412	619	38	?	?	PUNCT
taxlaw-7412	619	39	,	,	PUNCT
taxlaw-7412	619	40	27	27	NUM
taxlaw-7412	619	41	tax	tax	NOUN
taxlaw-7412	619	42	notes	note	NOUN
taxlaw-7412	619	43	int’l	int’l	ADJ
taxlaw-7412	619	44	1315	1315	PROPN
taxlaw-7412	619	45	(	(	PUNCT
taxlaw-7412	619	46	sep	sep	PROPN
taxlaw-7412	619	47	.	.	PROPN
taxlaw-7412	619	48	9	9	NUM
taxlaw-7412	619	49	,	,	PUNCT
taxlaw-7412	619	50	2002	2002	NUM
taxlaw-7412	619	51	)	)	PUNCT
taxlaw-7412	619	52	.	.	PUNCT
taxlaw-7412	620	1	162	162	NUM
taxlaw-7412	620	2	for	for	ADP
taxlaw-7412	620	3	a	a	DET
taxlaw-7412	620	4	similar	similar	ADJ
taxlaw-7412	620	5	observation	observation	NOUN
taxlaw-7412	620	6	,	,	PUNCT
taxlaw-7412	620	7	see	see	VERB
taxlaw-7412	620	8	tommaso	tommaso	PROPN
taxlaw-7412	620	9	faccio	faccio	PROPN
taxlaw-7412	620	10	&	&	CCONJ
taxlaw-7412	620	11	valpy	valpy	PROPN
taxlaw-7412	620	12	fitzgerald	fitzgerald	PROPN
taxlaw-7412	620	13	,	,	PUNCT
taxlaw-7412	620	14	sharing	share	VERB
taxlaw-7412	620	15	the	the	DET
taxlaw-7412	620	16	corporate	corporate	ADJ
taxlaw-7412	620	17	tax	tax	NOUN
taxlaw-7412	620	18	base	base	NOUN
taxlaw-7412	620	19	:	:	PUNCT
taxlaw-7412	620	20	equitable	equitable	ADJ
taxlaw-7412	620	21	taxing	tax	VERB
taxlaw-7412	620	22	of	of	ADP
taxlaw-7412	620	23	multinationals	multinational	NOUN
taxlaw-7412	620	24	and	and	CCONJ
taxlaw-7412	620	25	the	the	DET
taxlaw-7412	620	26	choice	choice	NOUN
taxlaw-7412	620	27	of	of	ADP
taxlaw-7412	620	28	formulary	formulary	ADJ
taxlaw-7412	620	29	apportionment	apportionment	NOUN
taxlaw-7412	620	30	,	,	PUNCT
taxlaw-7412	620	31	25	25	NUM
taxlaw-7412	620	32	transnat’l	transnat’l	NOUN
taxlaw-7412	620	33	corp	corp	PROPN
taxlaw-7412	620	34	.	.	PROPN
taxlaw-7412	620	35	67	67	NUM
taxlaw-7412	620	36	,	,	PUNCT
taxlaw-7412	620	37	85	85	NUM
taxlaw-7412	620	38	(	(	PUNCT
taxlaw-7412	620	39	2018	2018	NUM
taxlaw-7412	620	40	)	)	PUNCT
taxlaw-7412	620	41	(	(	PUNCT
taxlaw-7412	620	42	pointing	point	VERB
taxlaw-7412	620	43	out	out	ADP
taxlaw-7412	620	44	that	that	SCONJ
taxlaw-7412	620	45	the	the	DET
taxlaw-7412	620	46	existing	exist	VERB
taxlaw-7412	620	47	formula	formula	NOUN
taxlaw-7412	620	48	proposals	proposal	NOUN
taxlaw-7412	620	49	lack	lack	VERB
taxlaw-7412	620	50	a	a	DET
taxlaw-7412	620	51	clear	clear	ADJ
taxlaw-7412	620	52	economic	economic	ADJ
taxlaw-7412	620	53	rationale	rationale	NOUN
taxlaw-7412	620	54	and	and	CCONJ
taxlaw-7412	620	55	pay	pay	VERB
taxlaw-7412	620	56	insufficient	insufficient	ADJ
taxlaw-7412	620	57	attention	attention	NOUN
taxlaw-7412	620	58	to	to	ADP
taxlaw-7412	620	59	the	the	DET
taxlaw-7412	620	60	equitable	equitable	ADJ
taxlaw-7412	620	61	treatment	treatment	NOUN
taxlaw-7412	620	62	of	of	ADP
taxlaw-7412	620	63	developing	develop	VERB
taxlaw-7412	620	64	countries	country	NOUN
taxlaw-7412	620	65	)	)	PUNCT
taxlaw-7412	620	66	.	.	PUNCT
taxlaw-7412	621	1	163	163	NUM
taxlaw-7412	621	2	international	international	ADJ
taxlaw-7412	621	3	monetary	monetary	ADJ
taxlaw-7412	621	4	fund	fund	NOUN
taxlaw-7412	621	5	,	,	PUNCT
taxlaw-7412	621	6	spillover	spillover	VERB
taxlaw-7412	621	7	in	in	ADP
taxlaw-7412	621	8	international	international	ADJ
taxlaw-7412	621	9	corporate	corporate	ADJ
taxlaw-7412	621	10	taxation	taxation	NOUN
taxlaw-7412	621	11	24	24	NUM
taxlaw-7412	621	12	(	(	PUNCT
taxlaw-7412	621	13	2014	2014	NUM
taxlaw-7412	621	14	)	)	PUNCT
taxlaw-7412	621	15	,	,	PUNCT
taxlaw-7412	621	16	https://www.imf.org/external/np/pp/eng/2014/050914.pdf	https://www.imf.org/external/np/pp/eng/2014/050914.pdf	NOUN
taxlaw-7412	622	1	[	[	X
taxlaw-7412	622	2	https://perma.cc/ch6f-8qb4	https://perma.cc/ch6f-8qb4	X
taxlaw-7412	622	3	]	]	PUNCT
taxlaw-7412	622	4	.	.	PUNCT
taxlaw-7412	623	1	for	for	ADP
taxlaw-7412	623	2	a	a	DET
taxlaw-7412	623	3	2020	2020	NUM
taxlaw-7412	623	4	]	]	PUNCT
taxlaw-7412	623	5	inter	inter	ADJ
taxlaw-7412	623	6	-	-	ADJ
taxlaw-7412	623	7	nation	nation	ADJ
taxlaw-7412	623	8	equity	equity	NOUN
taxlaw-7412	623	9	revisited	revisit	VERB
taxlaw-7412	623	10	83	83	NUM
taxlaw-7412	623	11	different	different	ADJ
taxlaw-7412	623	12	formulas	formula	NOUN
taxlaw-7412	623	13	would	would	AUX
taxlaw-7412	623	14	significantly	significantly	ADV
taxlaw-7412	623	15	impact	impact	VERB
taxlaw-7412	623	16	the	the	DET
taxlaw-7412	623	17	distribution	distribution	NOUN
taxlaw-7412	623	18	of	of	ADP
taxlaw-7412	623	19	tax	tax	NOUN
taxlaw-7412	623	20	base	base	NOUN
taxlaw-7412	623	21	to	to	ADP
taxlaw-7412	623	22	developing	develop	VERB
taxlaw-7412	623	23	countries	country	NOUN
taxlaw-7412	623	24	.	.	PUNCT
taxlaw-7412	624	1	based	base	VERB
taxlaw-7412	624	2	on	on	ADP
taxlaw-7412	624	3	an	an	DET
taxlaw-7412	624	4	economic	economic	ADJ
taxlaw-7412	624	5	impact	impact	NOUN
taxlaw-7412	624	6	assessment	assessment	NOUN
taxlaw-7412	624	7	of	of	ADP
taxlaw-7412	624	8	how	how	SCONJ
taxlaw-7412	624	9	different	different	ADJ
taxlaw-7412	624	10	formulas	formula	NOUN
taxlaw-7412	624	11	would	would	AUX
taxlaw-7412	624	12	impact	impact	VERB
taxlaw-7412	624	13	different	different	ADJ
taxlaw-7412	624	14	groups	group	NOUN
taxlaw-7412	624	15	of	of	ADP
taxlaw-7412	624	16	countries	country	NOUN
taxlaw-7412	624	17	(	(	PUNCT
taxlaw-7412	624	18	divided	divide	VERB
taxlaw-7412	624	19	into	into	ADP
taxlaw-7412	624	20	advanced	advanced	ADJ
taxlaw-7412	624	21	,	,	PUNCT
taxlaw-7412	624	22	developing	develop	VERB
taxlaw-7412	624	23	,	,	PUNCT
taxlaw-7412	624	24	and	and	CCONJ
taxlaw-7412	624	25	conduit	conduit	NOUN
taxlaw-7412	624	26	countries	country	NOUN
taxlaw-7412	624	27	)	)	PUNCT
taxlaw-7412	624	28	,	,	PUNCT
taxlaw-7412	624	29	the	the	DET
taxlaw-7412	624	30	paper	paper	NOUN
taxlaw-7412	624	31	emphasizes	emphasize	VERB
taxlaw-7412	624	32	criteria	criterion	NOUN
taxlaw-7412	624	33	that	that	PRON
taxlaw-7412	624	34	would	would	AUX
taxlaw-7412	624	35	favor	favor	VERB
taxlaw-7412	624	36	poorer	poor	ADJ
taxlaw-7412	624	37	economies	economy	NOUN
taxlaw-7412	624	38	,	,	PUNCT
taxlaw-7412	624	39	namely	namely	ADV
taxlaw-7412	624	40	a	a	DET
taxlaw-7412	624	41	formula	formula	NOUN
taxlaw-7412	624	42	that	that	PRON
taxlaw-7412	624	43	places	place	VERB
taxlaw-7412	624	44	heavy	heavy	ADJ
taxlaw-7412	624	45	weight	weight	NOUN
taxlaw-7412	624	46	on	on	ADP
taxlaw-7412	624	47	employment	employment	NOUN
taxlaw-7412	624	48	factors	factor	NOUN
taxlaw-7412	624	49	(	(	PUNCT
taxlaw-7412	624	50	based	base	VERB
taxlaw-7412	624	51	on	on	ADP
taxlaw-7412	624	52	headcount	headcount	NOUN
taxlaw-7412	624	53	,	,	PUNCT
taxlaw-7412	624	54	not	not	PART
taxlaw-7412	624	55	wages).164	wages).164	VERB
taxlaw-7412	624	56	the	the	DET
taxlaw-7412	624	57	initiative	initiative	NOUN
taxlaw-7412	624	58	deserves	deserve	VERB
taxlaw-7412	624	59	praise	praise	NOUN
taxlaw-7412	624	60	for	for	ADP
taxlaw-7412	624	61	taking	take	VERB
taxlaw-7412	624	62	the	the	DET
taxlaw-7412	624	63	interests	interest	NOUN
taxlaw-7412	624	64	of	of	ADP
taxlaw-7412	624	65	developing	develop	VERB
taxlaw-7412	624	66	countries	country	NOUN
taxlaw-7412	624	67	into	into	ADP
taxlaw-7412	624	68	consideration	consideration	NOUN
taxlaw-7412	624	69	.	.	PUNCT
taxlaw-7412	625	1	however	however	ADV
taxlaw-7412	625	2	,	,	PUNCT
taxlaw-7412	625	3	there	there	PRON
taxlaw-7412	625	4	are	be	VERB
taxlaw-7412	625	5	some	some	DET
taxlaw-7412	625	6	problems	problem	NOUN
taxlaw-7412	625	7	with	with	ADP
taxlaw-7412	625	8	this	this	DET
taxlaw-7412	625	9	approach	approach	NOUN
taxlaw-7412	625	10	.	.	PUNCT
taxlaw-7412	626	1	the	the	DET
taxlaw-7412	626	2	first	first	ADJ
taxlaw-7412	626	3	is	be	AUX
taxlaw-7412	626	4	methodological	methodological	ADJ
taxlaw-7412	626	5	,	,	PUNCT
taxlaw-7412	626	6	since	since	SCONJ
taxlaw-7412	626	7	it	it	PRON
taxlaw-7412	626	8	relies	rely	VERB
taxlaw-7412	626	9	on	on	ADP
taxlaw-7412	626	10	data	datum	NOUN
taxlaw-7412	626	11	with	with	ADP
taxlaw-7412	626	12	only	only	ADV
taxlaw-7412	626	13	limited	limit	VERB
taxlaw-7412	626	14	availability.165	availability.165	NUM
taxlaw-7412	626	15	the	the	DET
taxlaw-7412	626	16	second	second	NOUN
taxlaw-7412	626	17	is	be	AUX
taxlaw-7412	626	18	that	that	SCONJ
taxlaw-7412	626	19	,	,	PUNCT
taxlaw-7412	626	20	in	in	ADP
taxlaw-7412	626	21	the	the	DET
taxlaw-7412	626	22	absence	absence	NOUN
taxlaw-7412	626	23	of	of	ADP
taxlaw-7412	626	24	a	a	DET
taxlaw-7412	626	25	clear	clear	ADJ
taxlaw-7412	626	26	economic	economic	ADJ
taxlaw-7412	626	27	rationale	rationale	NOUN
taxlaw-7412	626	28	behind	behind	ADP
taxlaw-7412	626	29	any	any	DET
taxlaw-7412	626	30	choice	choice	NOUN
taxlaw-7412	626	31	of	of	ADP
taxlaw-7412	626	32	formula	formula	NOUN
taxlaw-7412	626	33	,	,	PUNCT
taxlaw-7412	626	34	the	the	DET
taxlaw-7412	626	35	distributive	distributive	ADJ
taxlaw-7412	626	36	consequences	consequence	NOUN
taxlaw-7412	626	37	of	of	ADP
taxlaw-7412	626	38	the	the	DET
taxlaw-7412	626	39	final	final	ADJ
taxlaw-7412	626	40	decision	decision	NOUN
taxlaw-7412	626	41	on	on	ADP
taxlaw-7412	626	42	the	the	DET
taxlaw-7412	626	43	weight	weight	NOUN
taxlaw-7412	626	44	of	of	ADP
taxlaw-7412	626	45	each	each	DET
taxlaw-7412	626	46	economic	economic	ADJ
taxlaw-7412	626	47	factor	factor	NOUN
taxlaw-7412	626	48	in	in	ADP
taxlaw-7412	626	49	the	the	DET
taxlaw-7412	626	50	formula	formula	NOUN
taxlaw-7412	626	51	will	will	AUX
taxlaw-7412	626	52	be	be	AUX
taxlaw-7412	626	53	concealed	conceal	VERB
taxlaw-7412	626	54	under	under	ADP
taxlaw-7412	626	55	a	a	DET
taxlaw-7412	626	56	purportedly	purportedly	ADV
taxlaw-7412	626	57	technical	technical	ADJ
taxlaw-7412	626	58	discussion.166	discussion.166	ADJ
taxlaw-7412	626	59	third	third	NOUN
taxlaw-7412	626	60	,	,	PUNCT
taxlaw-7412	626	61	and	and	CCONJ
taxlaw-7412	626	62	most	most	ADV
taxlaw-7412	626	63	importantly	importantly	ADV
taxlaw-7412	626	64	from	from	ADP
taxlaw-7412	626	65	an	an	DET
taxlaw-7412	626	66	inter	inter	ADJ
taxlaw-7412	626	67	-	-	ADJ
taxlaw-7412	626	68	nation	nation	ADJ
taxlaw-7412	626	69	equity	equity	NOUN
taxlaw-7412	626	70	perspective	perspective	NOUN
taxlaw-7412	626	71	,	,	PUNCT
taxlaw-7412	626	72	choosing	choose	VERB
taxlaw-7412	626	73	a	a	DET
taxlaw-7412	626	74	formula	formula	NOUN
taxlaw-7412	626	75	based	base	VERB
taxlaw-7412	626	76	on	on	ADP
taxlaw-7412	626	77	the	the	DET
taxlaw-7412	626	78	economic	economic	ADJ
taxlaw-7412	626	79	impacts	impact	NOUN
taxlaw-7412	626	80	on	on	ADP
taxlaw-7412	626	81	groups	group	NOUN
taxlaw-7412	626	82	of	of	ADP
taxlaw-7412	626	83	countries	country	NOUN
taxlaw-7412	626	84	violates	violate	VERB
taxlaw-7412	626	85	the	the	DET
taxlaw-7412	626	86	normative	normative	ADJ
taxlaw-7412	626	87	requirements	requirement	NOUN
taxlaw-7412	626	88	for	for	ADP
taxlaw-7412	626	89	differentiation	differentiation	NOUN
taxlaw-7412	626	90	put	put	VERB
taxlaw-7412	626	91	forth	forth	ADP
taxlaw-7412	626	92	in	in	ADP
taxlaw-7412	626	93	part	part	NOUN
taxlaw-7412	626	94	iii.b	iii.b	X
taxlaw-7412	626	95	.	.	PUNCT
taxlaw-7412	627	1	by	by	ADP
taxlaw-7412	627	2	analyzing	analyze	VERB
taxlaw-7412	627	3	the	the	DET
taxlaw-7412	627	4	economic	economic	ADJ
taxlaw-7412	627	5	impacts	impact	NOUN
taxlaw-7412	627	6	of	of	ADP
taxlaw-7412	627	7	formulas	formula	NOUN
taxlaw-7412	627	8	on	on	ADP
taxlaw-7412	627	9	three	three	NUM
taxlaw-7412	627	10	generalized	generalized	ADJ
taxlaw-7412	627	11	groups	group	NOUN
taxlaw-7412	627	12	of	of	ADP
taxlaw-7412	627	13	countries	country	NOUN
taxlaw-7412	627	14	(	(	PUNCT
taxlaw-7412	627	15	advanced	advanced	ADJ
taxlaw-7412	627	16	,	,	PUNCT
taxlaw-7412	627	17	developing	develop	VERB
taxlaw-7412	627	18	,	,	PUNCT
taxlaw-7412	627	19	and	and	CCONJ
taxlaw-7412	627	20	conduit	conduit	NOUN
taxlaw-7412	627	21	countries	country	NOUN
taxlaw-7412	627	22	)	)	PUNCT
taxlaw-7412	627	23	,	,	PUNCT
taxlaw-7412	627	24	the	the	DET
taxlaw-7412	627	25	imf	imf	PROPN
taxlaw-7412	627	26	study	study	NOUN
taxlaw-7412	627	27	disregards	disregard	VERB
taxlaw-7412	627	28	the	the	DET
taxlaw-7412	627	29	fact	fact	NOUN
taxlaw-7412	627	30	that	that	SCONJ
taxlaw-7412	627	31	the	the	DET
taxlaw-7412	627	32	level	level	NOUN
taxlaw-7412	627	33	of	of	ADP
taxlaw-7412	627	34	development	development	NOUN
taxlaw-7412	627	35	varies	vary	VERB
taxlaw-7412	627	36	within	within	ADP
taxlaw-7412	627	37	each	each	PRON
taxlaw-7412	627	38	of	of	ADP
taxlaw-7412	627	39	these	these	DET
taxlaw-7412	627	40	groups	group	NOUN
taxlaw-7412	627	41	.	.	PUNCT
taxlaw-7412	628	1	although	although	SCONJ
taxlaw-7412	628	2	some	some	DET
taxlaw-7412	628	3	lowincome	lowincome	NOUN
taxlaw-7412	628	4	countries	country	NOUN
taxlaw-7412	628	5	would	would	AUX
taxlaw-7412	628	6	potentially	potentially	ADV
taxlaw-7412	628	7	benefit	benefit	VERB
taxlaw-7412	628	8	from	from	ADP
taxlaw-7412	628	9	a	a	DET
taxlaw-7412	628	10	formula	formula	NOUN
taxlaw-7412	628	11	based	base	VERB
taxlaw-7412	628	12	on	on	ADP
taxlaw-7412	628	13	employment	employment	NOUN
taxlaw-7412	628	14	,	,	PUNCT
taxlaw-7412	628	15	others	other	NOUN
taxlaw-7412	628	16	might	might	AUX
taxlaw-7412	628	17	not	not	PART
taxlaw-7412	628	18	.	.	PUNCT
taxlaw-7412	629	1	a	a	DET
taxlaw-7412	629	2	final	final	ADJ
taxlaw-7412	629	3	allocation	allocation	NOUN
taxlaw-7412	629	4	of	of	ADP
taxlaw-7412	629	5	multinationals	multinational	NOUN
taxlaw-7412	629	6	’	'	PUNCT
taxlaw-7412	629	7	profits	profit	NOUN
taxlaw-7412	629	8	largely	largely	ADV
taxlaw-7412	629	9	based	base	VERB
taxlaw-7412	629	10	on	on	ADP
taxlaw-7412	629	11	employment	employment	NOUN
taxlaw-7412	629	12	might	might	AUX
taxlaw-7412	629	13	reduce	reduce	VERB
taxlaw-7412	629	14	overall	overall	ADJ
taxlaw-7412	629	15	global	global	ADJ
taxlaw-7412	629	16	inequality	inequality	NOUN
taxlaw-7412	629	17	but	but	CCONJ
taxlaw-7412	629	18	would	would	AUX
taxlaw-7412	629	19	potentially	potentially	ADV
taxlaw-7412	629	20	leave	leave	VERB
taxlaw-7412	629	21	many	many	ADJ
taxlaw-7412	629	22	low	low	ADJ
taxlaw-7412	629	23	-	-	PUNCT
taxlaw-7412	629	24	income	income	NOUN
taxlaw-7412	629	25	countries	country	NOUN
taxlaw-7412	629	26	unattended	unattende	VERB
taxlaw-7412	629	27	,	,	PUNCT
taxlaw-7412	629	28	thereby	thereby	ADV
taxlaw-7412	629	29	failing	fail	VERB
taxlaw-7412	629	30	to	to	PART
taxlaw-7412	629	31	meet	meet	VERB
taxlaw-7412	629	32	the	the	DET
taxlaw-7412	629	33	granularity	granularity	NOUN
taxlaw-7412	629	34	requirement	requirement	NOUN
taxlaw-7412	629	35	.	.	PUNCT
taxlaw-7412	630	1	additionally	additionally	ADV
taxlaw-7412	630	2	,	,	PUNCT
taxlaw-7412	630	3	even	even	ADV
taxlaw-7412	630	4	countries	country	NOUN
taxlaw-7412	630	5	that	that	PRON
taxlaw-7412	630	6	would	would	AUX
taxlaw-7412	630	7	benefit	benefit	VERB
taxlaw-7412	630	8	from	from	ADP
taxlaw-7412	630	9	such	such	DET
taxlaw-7412	630	10	an	an	DET
taxlaw-7412	630	11	approach	approach	NOUN
taxlaw-7412	630	12	would	would	AUX
taxlaw-7412	630	13	likely	likely	ADV
taxlaw-7412	630	14	not	not	PART
taxlaw-7412	630	15	benefit	benefit	VERB
taxlaw-7412	630	16	in	in	ADP
taxlaw-7412	630	17	proportion	proportion	NOUN
taxlaw-7412	630	18	to	to	ADP
taxlaw-7412	630	19	their	their	PRON
taxlaw-7412	630	20	development	development	NOUN
taxlaw-7412	630	21	needs	need	NOUN
taxlaw-7412	630	22	because	because	SCONJ
taxlaw-7412	630	23	development	development	NOUN
taxlaw-7412	630	24	needs	need	NOUN
taxlaw-7412	630	25	and	and	CCONJ
taxlaw-7412	630	26	employment	employment	NOUN
taxlaw-7412	630	27	by	by	ADP
taxlaw-7412	630	28	multinational	multinational	ADJ
taxlaw-7412	630	29	corporations	corporation	NOUN
taxlaw-7412	630	30	are	be	AUX
taxlaw-7412	630	31	not	not	PART
taxlaw-7412	630	32	directly	directly	ADV
taxlaw-7412	630	33	correlated	correlate	VERB
taxlaw-7412	630	34	.	.	PUNCT
taxlaw-7412	631	1	therefore	therefore	ADV
taxlaw-7412	631	2	,	,	PUNCT
taxlaw-7412	631	3	such	such	DET
taxlaw-7412	631	4	an	an	DET
taxlaw-7412	631	5	allocation	allocation	NOUN
taxlaw-7412	631	6	fails	fail	VERB
taxlaw-7412	631	7	to	to	PART
taxlaw-7412	631	8	meet	meet	VERB
taxlaw-7412	631	9	the	the	DET
taxlaw-7412	631	10	consistency	consistency	NOUN
taxlaw-7412	631	11	requirement	requirement	NOUN
taxlaw-7412	631	12	.	.	PUNCT
taxlaw-7412	632	1	the	the	DET
taxlaw-7412	632	2	problem	problem	NOUN
taxlaw-7412	632	3	,	,	PUNCT
taxlaw-7412	632	4	of	of	ADP
taxlaw-7412	632	5	course	course	NOUN
taxlaw-7412	632	6	,	,	PUNCT
taxlaw-7412	632	7	is	be	AUX
taxlaw-7412	632	8	not	not	PART
taxlaw-7412	632	9	with	with	ADP
taxlaw-7412	632	10	the	the	DET
taxlaw-7412	632	11	imf	imf	PROPN
taxlaw-7412	632	12	’s	’s	PART
taxlaw-7412	632	13	study	study	NOUN
taxlaw-7412	632	14	but	but	CCONJ
taxlaw-7412	632	15	rather	rather	ADV
taxlaw-7412	632	16	the	the	DET
taxlaw-7412	632	17	idea	idea	NOUN
taxlaw-7412	632	18	that	that	SCONJ
taxlaw-7412	632	19	the	the	DET
taxlaw-7412	632	20	allocation	allocation	NOUN
taxlaw-7412	632	21	of	of	ADP
taxlaw-7412	632	22	profits	profit	NOUN
taxlaw-7412	632	23	based	base	VERB
taxlaw-7412	632	24	on	on	ADP
taxlaw-7412	632	25	one	one	NUM
taxlaw-7412	632	26	or	or	CCONJ
taxlaw-7412	632	27	a	a	DET
taxlaw-7412	632	28	set	set	NOUN
taxlaw-7412	632	29	of	of	ADP
taxlaw-7412	632	30	production	production	NOUN
taxlaw-7412	632	31	factors	factor	NOUN
taxlaw-7412	632	32	would	would	AUX
taxlaw-7412	632	33	offer	offer	VERB
taxlaw-7412	632	34	a	a	DET
taxlaw-7412	632	35	fair	fair	ADJ
taxlaw-7412	632	36	division	division	NOUN
taxlaw-7412	632	37	of	of	ADP
taxlaw-7412	632	38	taxing	tax	VERB
taxlaw-7412	632	39	rights	right	NOUN
taxlaw-7412	632	40	.	.	PUNCT
taxlaw-7412	633	1	taking	take	VERB
taxlaw-7412	633	2	again	again	ADV
taxlaw-7412	633	3	into	into	ADP
taxlaw-7412	633	4	consideration	consideration	NOUN
taxlaw-7412	633	5	the	the	DET
taxlaw-7412	633	6	reasonable	reasonable	ADJ
taxlaw-7412	633	7	degree	degree	NOUN
taxlaw-7412	633	8	of	of	ADP
taxlaw-7412	633	9	arbitrariness	arbitrariness	NOUN
taxlaw-7412	633	10	that	that	SCONJ
taxlaw-7412	633	11	a	a	DET
taxlaw-7412	633	12	choice	choice	NOUN
taxlaw-7412	633	13	of	of	ADP
taxlaw-7412	633	14	formula	formula	NOUN
taxlaw-7412	633	15	involves	involve	NOUN
taxlaw-7412	633	16	—	—	PUNCT
taxlaw-7412	633	17	in	in	ADP
taxlaw-7412	633	18	which	which	DET
taxlaw-7412	633	19	case	case	NOUN
taxlaw-7412	633	20	the	the	DET
taxlaw-7412	633	21	differential	differential	ADJ
taxlaw-7412	633	22	principle	principle	NOUN
taxlaw-7412	633	23	requires	require	VERB
taxlaw-7412	633	24	the	the	DET
taxlaw-7412	633	25	application	application	NOUN
taxlaw-7412	633	26	of	of	ADP
taxlaw-7412	633	27	a	a	DET
taxlaw-7412	633	28	differential	differential	ADJ
taxlaw-7412	633	29	approach	approach	NOUN
taxlaw-7412	633	30	—	—	PUNCT
taxlaw-7412	633	31	some	some	DET
taxlaw-7412	633	32	economic	economic	ADJ
taxlaw-7412	633	33	or	or	CCONJ
taxlaw-7412	633	34	human	human	ADJ
taxlaw-7412	633	35	development	development	NOUN
taxlaw-7412	633	36	indicator	indicator	NOUN
taxlaw-7412	633	37	is	be	AUX
taxlaw-7412	633	38	called	call	VERB
taxlaw-7412	633	39	for	for	ADP
taxlaw-7412	633	40	as	as	ADP
taxlaw-7412	633	41	a	a	DET
taxlaw-7412	633	42	contributory	contributory	NOUN
taxlaw-7412	633	43	factor	factor	NOUN
taxlaw-7412	633	44	to	to	ADP
taxlaw-7412	633	45	the	the	DET
taxlaw-7412	633	46	apportionment	apportionment	ADJ
taxlaw-7412	633	47	formula	formula	NOUN
taxlaw-7412	633	48	.	.	PUNCT
taxlaw-7412	634	1	including	include	VERB
taxlaw-7412	634	2	a	a	DET
taxlaw-7412	634	3	direct	direct	ADJ
taxlaw-7412	634	4	measure	measure	NOUN
taxlaw-7412	634	5	of	of	ADP
taxlaw-7412	634	6	international	international	ADJ
taxlaw-7412	634	7	inequality	inequality	NOUN
taxlaw-7412	634	8	in	in	ADP
taxlaw-7412	634	9	the	the	DET
taxlaw-7412	634	10	formula	formula	NOUN
taxlaw-7412	634	11	is	be	AUX
taxlaw-7412	634	12	perhaps	perhaps	ADV
taxlaw-7412	634	13	the	the	DET
taxlaw-7412	634	14	only	only	ADJ
taxlaw-7412	634	15	possible	possible	ADJ
taxlaw-7412	634	16	way	way	NOUN
taxlaw-7412	634	17	to	to	PART
taxlaw-7412	634	18	achieve	achieve	VERB
taxlaw-7412	634	19	a	a	DET
taxlaw-7412	634	20	universal	universal	ADJ
taxlaw-7412	634	21	,	,	PUNCT
taxlaw-7412	634	22	granular	granular	ADJ
taxlaw-7412	634	23	,	,	PUNCT
taxlaw-7412	634	24	and	and	CCONJ
taxlaw-7412	634	25	consistent	consistent	ADJ
taxlaw-7412	634	26	approach.167	approach.167	ADV
taxlaw-7412	634	27	it	it	PRON
taxlaw-7412	634	28	would	would	AUX
taxlaw-7412	634	29	not	not	PART
taxlaw-7412	634	30	only	only	ADV
taxlaw-7412	634	31	be	be	AUX
taxlaw-7412	634	32	more	more	ADV
taxlaw-7412	634	33	suitable	suitable	ADJ
taxlaw-7412	634	34	to	to	ADP
taxlaw-7412	634	35	similar	similar	ADJ
taxlaw-7412	634	36	conclusion	conclusion	NOUN
taxlaw-7412	634	37	,	,	PUNCT
taxlaw-7412	634	38	see	see	VERB
taxlaw-7412	634	39	faccio	faccio	PROPN
taxlaw-7412	634	40	&	&	CCONJ
taxlaw-7412	634	41	fitzgerald	fitzgerald	PROPN
taxlaw-7412	634	42	,	,	PUNCT
taxlaw-7412	634	43	supra	supra	PROPN
taxlaw-7412	634	44	note	note	PROPN
taxlaw-7412	634	45	162	162	NUM
taxlaw-7412	634	46	,	,	PUNCT
taxlaw-7412	634	47	at	at	ADP
taxlaw-7412	634	48	72–73	72–73	NUM
taxlaw-7412	634	49	(	(	PUNCT
taxlaw-7412	634	50	noting	note	VERB
taxlaw-7412	634	51	that	that	SCONJ
taxlaw-7412	634	52	developing	develop	VERB
taxlaw-7412	634	53	countries	country	NOUN
taxlaw-7412	634	54	gain	gain	VERB
taxlaw-7412	634	55	from	from	ADP
taxlaw-7412	634	56	employment	employment	NOUN
taxlaw-7412	634	57	factors	factor	NOUN
taxlaw-7412	634	58	but	but	CCONJ
taxlaw-7412	634	59	lose	lose	VERB
taxlaw-7412	634	60	from	from	ADP
taxlaw-7412	634	61	payroll	payroll	NOUN
taxlaw-7412	634	62	factors	factor	NOUN
taxlaw-7412	634	63	because	because	SCONJ
taxlaw-7412	634	64	wages	wage	NOUN
taxlaw-7412	634	65	are	be	AUX
taxlaw-7412	634	66	much	much	ADV
taxlaw-7412	634	67	higher	high	ADJ
taxlaw-7412	634	68	in	in	ADP
taxlaw-7412	634	69	developed	develop	VERB
taxlaw-7412	634	70	countries	country	NOUN
taxlaw-7412	634	71	)	)	PUNCT
taxlaw-7412	634	72	.	.	PUNCT
taxlaw-7412	635	1	164	164	NUM
taxlaw-7412	635	2	international	international	ADJ
taxlaw-7412	635	3	monetary	monetary	ADJ
taxlaw-7412	635	4	fund	fund	NOUN
taxlaw-7412	635	5	,	,	PUNCT
taxlaw-7412	635	6	supra	supra	PROPN
taxlaw-7412	635	7	note	note	PROPN
taxlaw-7412	635	8	163	163	NUM
taxlaw-7412	635	9	,	,	PUNCT
taxlaw-7412	635	10	at	at	ADP
taxlaw-7412	635	11	39–40	39–40	NUM
taxlaw-7412	635	12	.	.	PUNCT
taxlaw-7412	636	1	165	165	NUM
taxlaw-7412	636	2	i	i	PROPN
taxlaw-7412	636	3	d.	d.	PROPN
taxlaw-7412	636	4	,	,	PUNCT
taxlaw-7412	636	5	at	at	ADP
taxlaw-7412	636	6	40	40	NUM
taxlaw-7412	636	7	(	(	PUNCT
taxlaw-7412	636	8	stating	state	VERB
taxlaw-7412	636	9	that	that	SCONJ
taxlaw-7412	636	10	data	datum	NOUN
taxlaw-7412	636	11	limitations	limitation	NOUN
taxlaw-7412	636	12	prevent	prevent	VERB
taxlaw-7412	636	13	precise	precise	ADJ
taxlaw-7412	636	14	calculations	calculation	NOUN
taxlaw-7412	636	15	)	)	PUNCT
taxlaw-7412	636	16	;	;	PUNCT
taxlaw-7412	636	17	sol	sol	NOUN
taxlaw-7412	636	18	picciotto	picciotto	NOUN
taxlaw-7412	636	19	,	,	PUNCT
taxlaw-7412	636	20	unitary	unitary	ADJ
taxlaw-7412	636	21	alternatives	alternative	NOUN
taxlaw-7412	636	22	and	and	CCONJ
taxlaw-7412	636	23	formulary	formulary	ADJ
taxlaw-7412	636	24	appointment	appointment	NOUN
taxlaw-7412	636	25	,	,	PUNCT
taxlaw-7412	636	26	in	in	ADP
taxlaw-7412	636	27	taxing	tax	VERB
taxlaw-7412	636	28	multinational	multinational	ADJ
taxlaw-7412	636	29	enterprises	enterprise	NOUN
taxlaw-7412	636	30	as	as	ADP
taxlaw-7412	636	31	unitary	unitary	ADJ
taxlaw-7412	636	32	firms	firm	NOUN
taxlaw-7412	636	33	27	27	NUM
taxlaw-7412	636	34	,	,	PUNCT
taxlaw-7412	636	35	3637	3637	NUM
taxlaw-7412	636	36	(	(	PUNCT
taxlaw-7412	636	37	sol	sol	NOUN
taxlaw-7412	636	38	picciotto	picciotto	NOUN
taxlaw-7412	636	39	ed	ed	NOUN
taxlaw-7412	636	40	.	.	PROPN
taxlaw-7412	636	41	,	,	PUNCT
taxlaw-7412	636	42	2017	2017	NUM
taxlaw-7412	636	43	)	)	PUNCT
taxlaw-7412	636	44	(	(	PUNCT
taxlaw-7412	636	45	emphasizing	emphasize	VERB
taxlaw-7412	636	46	the	the	DET
taxlaw-7412	636	47	lack	lack	NOUN
taxlaw-7412	636	48	of	of	ADP
taxlaw-7412	636	49	data	datum	NOUN
taxlaw-7412	636	50	,	,	PUNCT
taxlaw-7412	636	51	especially	especially	ADV
taxlaw-7412	636	52	relating	relate	VERB
taxlaw-7412	636	53	to	to	ADP
taxlaw-7412	636	54	developing	develop	VERB
taxlaw-7412	636	55	countries	country	NOUN
taxlaw-7412	636	56	,	,	PUNCT
taxlaw-7412	636	57	for	for	ADP
taxlaw-7412	636	58	this	this	DET
taxlaw-7412	636	59	type	type	NOUN
taxlaw-7412	636	60	of	of	ADP
taxlaw-7412	636	61	quantification	quantification	NOUN
taxlaw-7412	636	62	)	)	PUNCT
taxlaw-7412	636	63	.	.	PUNCT
taxlaw-7412	637	1	166	166	NUM
taxlaw-7412	637	2	for	for	ADP
taxlaw-7412	637	3	example	example	NOUN
taxlaw-7412	637	4	,	,	PUNCT
taxlaw-7412	637	5	it	it	PRON
taxlaw-7412	637	6	has	have	AUX
taxlaw-7412	637	7	been	be	AUX
taxlaw-7412	637	8	noted	note	VERB
taxlaw-7412	637	9	that	that	SCONJ
taxlaw-7412	637	10	capital	capital	NOUN
taxlaw-7412	637	11	-	-	PUNCT
taxlaw-7412	637	12	importing	import	VERB
taxlaw-7412	637	13	countries	country	NOUN
taxlaw-7412	637	14	might	might	AUX
taxlaw-7412	637	15	argue	argue	VERB
taxlaw-7412	637	16	for	for	ADP
taxlaw-7412	637	17	factors	factor	NOUN
taxlaw-7412	637	18	based	base	VERB
taxlaw-7412	637	19	on	on	ADP
taxlaw-7412	637	20	destination	destination	NOUN
taxlaw-7412	637	21	sales	sale	NOUN
taxlaw-7412	637	22	,	,	PUNCT
taxlaw-7412	637	23	while	while	SCONJ
taxlaw-7412	637	24	capital	capital	NOUN
taxlaw-7412	637	25	-	-	PUNCT
taxlaw-7412	637	26	exporting	export	VERB
taxlaw-7412	637	27	states	state	NOUN
taxlaw-7412	637	28	might	might	AUX
taxlaw-7412	637	29	argue	argue	VERB
taxlaw-7412	637	30	for	for	ADP
taxlaw-7412	637	31	apportionment	apportionment	NOUN
taxlaw-7412	637	32	focused	focus	VERB
taxlaw-7412	637	33	primarily	primarily	ADV
taxlaw-7412	637	34	on	on	ADP
taxlaw-7412	637	35	aspects	aspect	NOUN
taxlaw-7412	637	36	relating	relate	VERB
taxlaw-7412	637	37	to	to	ADP
taxlaw-7412	637	38	residence	residence	NOUN
taxlaw-7412	637	39	.	.	PUNCT
taxlaw-7412	638	1	see	see	VERB
taxlaw-7412	638	2	arthur	arthur	PROPN
taxlaw-7412	638	3	j.	j.	PROPN
taxlaw-7412	638	4	cockfield	cockfield	PROPN
taxlaw-7412	638	5	,	,	PUNCT
taxlaw-7412	638	6	formulary	formulary	NOUN
taxlaw-7412	638	7	taxation	taxation	NOUN
taxlaw-7412	638	8	versus	versus	ADP
taxlaw-7412	638	9	the	the	DET
taxlaw-7412	638	10	arm’s	arm’s	NUM
taxlaw-7412	638	11	-	-	PUNCT
taxlaw-7412	638	12	length	length	NOUN
taxlaw-7412	638	13	principle	principle	NOUN
taxlaw-7412	638	14	:	:	PUNCT
taxlaw-7412	638	15	the	the	DET
taxlaw-7412	638	16	battle	battle	NOUN
taxlaw-7412	638	17	among	among	ADP
taxlaw-7412	638	18	doubting	doubt	VERB
taxlaw-7412	638	19	thomases	thomas	NOUN
taxlaw-7412	638	20	,	,	PUNCT
taxlaw-7412	638	21	purists	purist	NOUN
taxlaw-7412	638	22	,	,	PUNCT
taxlaw-7412	638	23	and	and	CCONJ
taxlaw-7412	638	24	pragmatists	pragmatist	NOUN
taxlaw-7412	638	25	,	,	PUNCT
taxlaw-7412	638	26	52	52	NUM
taxlaw-7412	638	27	can	can	NOUN
taxlaw-7412	638	28	.	.	PUNCT
taxlaw-7412	639	1	tax	tax	NOUN
taxlaw-7412	639	2	j.	j.	PROPN
taxlaw-7412	639	3	114	114	NUM
taxlaw-7412	639	4	,	,	PUNCT
taxlaw-7412	639	5	120	120	NUM
taxlaw-7412	639	6	(	(	PUNCT
taxlaw-7412	639	7	2004	2004	NUM
taxlaw-7412	639	8	)	)	PUNCT
taxlaw-7412	639	9	.	.	PUNCT
taxlaw-7412	639	10	167	167	NUM
taxlaw-7412	640	1	although	although	SCONJ
taxlaw-7412	640	2	the	the	DET
taxlaw-7412	640	3	most	most	ADV
taxlaw-7412	640	4	common	common	ADJ
taxlaw-7412	640	5	approach	approach	NOUN
taxlaw-7412	640	6	would	would	AUX
taxlaw-7412	640	7	be	be	AUX
taxlaw-7412	640	8	to	to	PART
taxlaw-7412	640	9	use	use	VERB
taxlaw-7412	640	10	per	per	ADP
taxlaw-7412	640	11	capita	capita	NOUN
taxlaw-7412	640	12	income	income	NOUN
taxlaw-7412	640	13	as	as	ADP
taxlaw-7412	640	14	a	a	DET
taxlaw-7412	640	15	reference	reference	NOUN
taxlaw-7412	640	16	,	,	PUNCT
taxlaw-7412	640	17	other	other	ADJ
taxlaw-7412	640	18	indexes	index	NOUN
taxlaw-7412	640	19	may	may	AUX
taxlaw-7412	640	20	be	be	AUX
taxlaw-7412	640	21	more	more	ADV
taxlaw-7412	640	22	appropriate	appropriate	ADJ
taxlaw-7412	640	23	to	to	PART
taxlaw-7412	640	24	measure	measure	VERB
taxlaw-7412	640	25	and	and	CCONJ
taxlaw-7412	640	26	compare	compare	VERB
taxlaw-7412	640	27	international	international	ADJ
taxlaw-7412	640	28	inequality	inequality	NOUN
taxlaw-7412	640	29	.	.	PUNCT
taxlaw-7412	641	1	see	see	VERB
taxlaw-7412	641	2	infanti	infanti	ADJ
taxlaw-7412	641	3	,	,	PUNCT
taxlaw-7412	641	4	supra	supra	ADJ
taxlaw-7412	641	5	note	note	NOUN
taxlaw-7412	641	6	23	23	NUM
taxlaw-7412	641	7	(	(	PUNCT
taxlaw-7412	641	8	arguing	argue	VERB
taxlaw-7412	641	9	for	for	ADP
taxlaw-7412	641	10	expanding	expand	VERB
taxlaw-7412	641	11	the	the	DET
taxlaw-7412	641	12	focus	focus	NOUN
taxlaw-7412	641	13	of	of	ADP
taxlaw-7412	641	14	inter	inter	ADJ
taxlaw-7412	641	15	-	-	ADJ
taxlaw-7412	641	16	nation	nation	ADJ
taxlaw-7412	641	17	equity	equity	NOUN
taxlaw-7412	641	18	beyond	beyond	ADP
taxlaw-7412	641	19	economic	economic	ADJ
taxlaw-7412	641	20	growth	growth	NOUN
taxlaw-7412	641	21	to	to	PART
taxlaw-7412	641	22	incorporate	incorporate	VERB
taxlaw-7412	641	23	other	other	ADJ
taxlaw-7412	641	24	noneconomic	noneconomic	ADJ
taxlaw-7412	641	25	considerations	consideration	NOUN
taxlaw-7412	641	26	,	,	PUNCT
taxlaw-7412	641	27	such	such	ADJ
taxlaw-7412	641	28	as	as	ADP
taxlaw-7412	641	29	feminist	feminist	ADJ
taxlaw-7412	641	30	,	,	PUNCT
taxlaw-7412	641	31	social	social	ADJ
taxlaw-7412	641	32	or	or	CCONJ
taxlaw-7412	641	33	strategic	strategic	ADJ
taxlaw-7412	641	34	ones	one	NOUN
taxlaw-7412	641	35	,	,	PUNCT
taxlaw-7412	641	36	and	and	CCONJ
taxlaw-7412	641	37	proposing	propose	VERB
taxlaw-7412	641	38	the	the	DET
taxlaw-7412	641	39	use	use	NOUN
taxlaw-7412	641	40	of	of	ADP
taxlaw-7412	641	41	other	other	ADJ
taxlaw-7412	641	42	indexes	index	NOUN
taxlaw-7412	641	43	that	that	PRON
taxlaw-7412	641	44	include	include	VERB
taxlaw-7412	641	45	non	non	ADJ
taxlaw-7412	641	46	-	-	ADJ
taxlaw-7412	641	47	economic	economic	ADJ
taxlaw-7412	641	48	dimensions	dimension	NOUN
taxlaw-7412	641	49	as	as	ADP
taxlaw-7412	641	50	the	the	DET
taxlaw-7412	641	51	criteria	criterion	NOUN
taxlaw-7412	641	52	for	for	ADP
taxlaw-7412	641	53	a	a	DET
taxlaw-7412	641	54	differential	differential	ADJ
taxlaw-7412	641	55	approach	approach	NOUN
taxlaw-7412	641	56	,	,	PUNCT
taxlaw-7412	641	57	such	such	ADJ
taxlaw-7412	641	58	as	as	ADP
taxlaw-7412	641	59	the	the	DET
taxlaw-7412	641	60	human	human	PROPN
taxlaw-7412	641	61	development	development	PROPN
taxlaw-7412	641	62	index	index	NOUN
taxlaw-7412	641	63	(	(	PUNCT
taxlaw-7412	641	64	hdi	hdi	PROPN
taxlaw-7412	641	65	)	)	PUNCT
taxlaw-7412	641	66	,	,	PUNCT
taxlaw-7412	641	67	the	the	DET
taxlaw-7412	641	68	inequality	inequality	NOUN
taxlaw-7412	641	69	-	-	PUNCT
taxlaw-7412	641	70	adjusted	adjust	VERB
taxlaw-7412	641	71	hdi	hdi	PROPN
taxlaw-7412	641	72	(	(	PUNCT
taxlaw-7412	641	73	ihdi	ihdi	NOUN
taxlaw-7412	641	74	)	)	PUNCT
taxlaw-7412	641	75	,	,	PUNCT
taxlaw-7412	641	76	gender	gender	NOUN
taxlaw-7412	641	77	inequality	inequality	NOUN
taxlaw-7412	641	78	index	index	NOUN
taxlaw-7412	641	79	(	(	PUNCT
taxlaw-7412	641	80	gii	gii	NOUN
taxlaw-7412	641	81	)	)	PUNCT
taxlaw-7412	641	82	,	,	PUNCT
taxlaw-7412	641	83	and	and	CCONJ
taxlaw-7412	641	84	the	the	DET
taxlaw-7412	641	85	uk	uk	PROPN
taxlaw-7412	641	86	department	department	PROPN
taxlaw-7412	641	87	for	for	ADP
taxlaw-7412	641	88	84	84	NUM
taxlaw-7412	641	89	columbia	columbia	PROPN
taxlaw-7412	641	90	journal	journal	PROPN
taxlaw-7412	641	91	of	of	ADP
taxlaw-7412	641	92	tax	tax	NOUN
taxlaw-7412	641	93	law	law	NOUN
taxlaw-7412	642	1	[	[	X
taxlaw-7412	642	2	vol	vol	NOUN
taxlaw-7412	642	3	.	.	PUNCT
taxlaw-7412	642	4	12:58	12:58	NUM
taxlaw-7412	642	5	accomplishing	accomplish	VERB
taxlaw-7412	642	6	inter	inter	ADJ
taxlaw-7412	642	7	-	-	ADJ
taxlaw-7412	642	8	nation	nation	ADJ
taxlaw-7412	642	9	equity	equity	NOUN
taxlaw-7412	642	10	,	,	PUNCT
taxlaw-7412	642	11	but	but	CCONJ
taxlaw-7412	642	12	would	would	AUX
taxlaw-7412	642	13	also	also	ADV
taxlaw-7412	642	14	bring	bring	VERB
taxlaw-7412	642	15	greater	great	ADJ
taxlaw-7412	642	16	transparency	transparency	NOUN
taxlaw-7412	642	17	regarding	regard	VERB
taxlaw-7412	642	18	normative	normative	ADJ
taxlaw-7412	642	19	rationales	rationale	NOUN
taxlaw-7412	642	20	and	and	CCONJ
taxlaw-7412	642	21	distributional	distributional	ADJ
taxlaw-7412	642	22	outcomes	outcome	NOUN
taxlaw-7412	642	23	and	and	CCONJ
taxlaw-7412	642	24	be	be	AUX
taxlaw-7412	642	25	less	less	ADV
taxlaw-7412	642	26	reliant	reliant	ADJ
taxlaw-7412	642	27	on	on	ADP
taxlaw-7412	642	28	estimations	estimation	NOUN
taxlaw-7412	642	29	that	that	PRON
taxlaw-7412	642	30	frequently	frequently	ADV
taxlaw-7412	642	31	suffer	suffer	VERB
taxlaw-7412	642	32	from	from	ADP
taxlaw-7412	642	33	data	datum	NOUN
taxlaw-7412	642	34	limitations.168	limitations.168	ADP
taxlaw-7412	642	35	3	3	NUM
taxlaw-7412	642	36	.	.	PUNCT
taxlaw-7412	643	1	the	the	DET
taxlaw-7412	643	2	oecd	oecd	PROPN
taxlaw-7412	643	3	’s	’s	PART
taxlaw-7412	643	4	“	"	PUNCT
taxlaw-7412	643	5	unified	unified	ADJ
taxlaw-7412	643	6	approach	approach	NOUN
taxlaw-7412	643	7	”	"	PUNCT
taxlaw-7412	643	8	in	in	ADP
taxlaw-7412	643	9	a	a	DET
taxlaw-7412	643	10	project	project	NOUN
taxlaw-7412	643	11	aimed	aim	VERB
taxlaw-7412	643	12	to	to	PART
taxlaw-7412	643	13	address	address	VERB
taxlaw-7412	643	14	the	the	DET
taxlaw-7412	643	15	tax	tax	NOUN
taxlaw-7412	643	16	challenges	challenge	NOUN
taxlaw-7412	643	17	arising	arise	VERB
taxlaw-7412	643	18	from	from	ADP
taxlaw-7412	643	19	the	the	DET
taxlaw-7412	643	20	digitalization	digitalization	NOUN
taxlaw-7412	643	21	of	of	ADP
taxlaw-7412	643	22	the	the	DET
taxlaw-7412	643	23	economy	economy	NOUN
taxlaw-7412	643	24	,	,	PUNCT
taxlaw-7412	643	25	the	the	DET
taxlaw-7412	643	26	oecd	oecd	PROPN
taxlaw-7412	643	27	has	have	AUX
taxlaw-7412	643	28	put	put	VERB
taxlaw-7412	643	29	forward	forward	ADV
taxlaw-7412	643	30	,	,	PUNCT
taxlaw-7412	643	31	among	among	ADP
taxlaw-7412	643	32	other	other	ADJ
taxlaw-7412	643	33	measures	measure	NOUN
taxlaw-7412	643	34	,	,	PUNCT
taxlaw-7412	643	35	a	a	DET
taxlaw-7412	643	36	proposal	proposal	NOUN
taxlaw-7412	643	37	to	to	PART
taxlaw-7412	643	38	allocate	allocate	VERB
taxlaw-7412	643	39	a	a	DET
taxlaw-7412	643	40	portion	portion	NOUN
taxlaw-7412	643	41	of	of	ADP
taxlaw-7412	643	42	multinationals	multinational	NOUN
taxlaw-7412	643	43	’	'	PUNCT
taxlaw-7412	643	44	residual	residual	ADJ
taxlaw-7412	643	45	profits	profit	NOUN
taxlaw-7412	643	46	to	to	ADP
taxlaw-7412	643	47	the	the	DET
taxlaw-7412	643	48	jurisdictions	jurisdiction	NOUN
taxlaw-7412	643	49	where	where	SCONJ
taxlaw-7412	643	50	customers	customer	NOUN
taxlaw-7412	643	51	and	and	CCONJ
taxlaw-7412	643	52	users	user	NOUN
taxlaw-7412	643	53	are	be	AUX
taxlaw-7412	643	54	located	locate	VERB
taxlaw-7412	643	55	,	,	PUNCT
taxlaw-7412	643	56	also	also	ADV
taxlaw-7412	643	57	referred	refer	VERB
taxlaw-7412	643	58	to	to	ADP
taxlaw-7412	643	59	as	as	ADP
taxlaw-7412	643	60	“	"	PUNCT
taxlaw-7412	643	61	market	market	NOUN
taxlaw-7412	643	62	jurisdictions	jurisdiction	NOUN
taxlaw-7412	643	63	.	.	PUNCT
taxlaw-7412	643	64	”169	”169	PUNCT
taxlaw-7412	644	1	the	the	DET
taxlaw-7412	644	2	proposal	proposal	NOUN
taxlaw-7412	644	3	is	be	AUX
taxlaw-7412	644	4	part	part	NOUN
taxlaw-7412	644	5	of	of	ADP
taxlaw-7412	644	6	what	what	PRON
taxlaw-7412	644	7	the	the	DET
taxlaw-7412	644	8	oecd	oecd	PROPN
taxlaw-7412	644	9	has	have	AUX
taxlaw-7412	644	10	called	call	VERB
taxlaw-7412	644	11	the	the	DET
taxlaw-7412	644	12	“	"	PUNCT
taxlaw-7412	644	13	unified	unified	ADJ
taxlaw-7412	644	14	approach	approach	NOUN
taxlaw-7412	644	15	”	"	PUNCT
taxlaw-7412	644	16	and	and	CCONJ
taxlaw-7412	644	17	comes	come	VERB
taxlaw-7412	644	18	as	as	ADP
taxlaw-7412	644	19	a	a	DET
taxlaw-7412	644	20	response	response	NOUN
taxlaw-7412	644	21	to	to	ADP
taxlaw-7412	644	22	demands	demand	NOUN
taxlaw-7412	644	23	from	from	ADP
taxlaw-7412	644	24	countries	country	NOUN
taxlaw-7412	644	25	with	with	ADP
taxlaw-7412	644	26	substantial	substantial	ADJ
taxlaw-7412	644	27	consumer	consumer	NOUN
taxlaw-7412	644	28	markets	market	NOUN
taxlaw-7412	644	29	to	to	PART
taxlaw-7412	644	30	update	update	VERB
taxlaw-7412	644	31	the	the	DET
taxlaw-7412	644	32	current	current	ADJ
taxlaw-7412	644	33	allocation	allocation	NOUN
taxlaw-7412	644	34	of	of	ADP
taxlaw-7412	644	35	profits	profit	NOUN
taxlaw-7412	644	36	generated	generate	VERB
taxlaw-7412	644	37	by	by	ADP
taxlaw-7412	644	38	digitalized	digitalized	ADJ
taxlaw-7412	644	39	businesses	business	NOUN
taxlaw-7412	644	40	.	.	PUNCT
taxlaw-7412	645	1	170	170	NUM
taxlaw-7412	645	2	the	the	DET
taxlaw-7412	645	3	phrase	phrase	NOUN
taxlaw-7412	645	4	“	"	PUNCT
taxlaw-7412	645	5	unified	unified	ADJ
taxlaw-7412	645	6	approach	approach	NOUN
taxlaw-7412	645	7	”	"	PUNCT
taxlaw-7412	645	8	indicates	indicate	VERB
taxlaw-7412	645	9	the	the	DET
taxlaw-7412	645	10	oecd	oecd	PROPN
taxlaw-7412	645	11	’s	’s	PART
taxlaw-7412	645	12	stated	state	VERB
taxlaw-7412	645	13	goal	goal	NOUN
taxlaw-7412	645	14	to	to	PART
taxlaw-7412	645	15	achieve	achieve	VERB
taxlaw-7412	645	16	a	a	DET
taxlaw-7412	645	17	compromise	compromise	NOUN
taxlaw-7412	645	18	solution	solution	NOUN
taxlaw-7412	645	19	that	that	PRON
taxlaw-7412	645	20	satisfies	satisfy	VERB
taxlaw-7412	645	21	all	all	DET
taxlaw-7412	645	22	conflicting	conflicting	ADJ
taxlaw-7412	645	23	proposals	proposal	NOUN
taxlaw-7412	645	24	on	on	ADP
taxlaw-7412	645	25	the	the	DET
taxlaw-7412	645	26	table	table	NOUN
taxlaw-7412	645	27	,	,	PUNCT
taxlaw-7412	645	28	namely	namely	ADV
taxlaw-7412	645	29	the	the	DET
taxlaw-7412	645	30	european	european	PROPN
taxlaw-7412	645	31	union	union	PROPN
taxlaw-7412	645	32	’s	’s	PART
taxlaw-7412	645	33	focus	focus	NOUN
taxlaw-7412	645	34	on	on	ADP
taxlaw-7412	645	35	user	user	NOUN
taxlaw-7412	645	36	participation	participation	NOUN
taxlaw-7412	645	37	,	,	PUNCT
taxlaw-7412	645	38	the	the	DET
taxlaw-7412	645	39	united	united	PROPN
taxlaw-7412	645	40	states	states	PROPN
taxlaw-7412	645	41	’	'	PUNCT
taxlaw-7412	645	42	preference	preference	NOUN
taxlaw-7412	645	43	for	for	ADP
taxlaw-7412	645	44	considering	consider	VERB
taxlaw-7412	645	45	marketing	marketing	NOUN
taxlaw-7412	645	46	intangibles	intangible	NOUN
taxlaw-7412	645	47	,	,	PUNCT
taxlaw-7412	645	48	and	and	CCONJ
taxlaw-7412	645	49	the	the	DET
taxlaw-7412	645	50	group	group	NOUN
taxlaw-7412	645	51	of	of	ADP
taxlaw-7412	645	52	twenty	twenty	NUM
taxlaw-7412	645	53	-	-	PUNCT
taxlaw-7412	645	54	four	four	NUM
taxlaw-7412	645	55	’s	’s	PART
taxlaw-7412	645	56	proposal	proposal	NOUN
taxlaw-7412	645	57	for	for	ADP
taxlaw-7412	645	58	allocating	allocate	VERB
taxlaw-7412	645	59	income	income	NOUN
taxlaw-7412	645	60	based	base	VERB
taxlaw-7412	645	61	on	on	ADP
taxlaw-7412	645	62	multinationals	multinational	NOUN
taxlaw-7412	645	63	’	'	PUNCT
taxlaw-7412	645	64	significant	significant	ADJ
taxlaw-7412	645	65	economic	economic	ADJ
taxlaw-7412	645	66	presence.171	presence.171	NOUN
taxlaw-7412	645	67	the	the	DET
taxlaw-7412	645	68	unified	unified	ADJ
taxlaw-7412	645	69	approach	approach	NOUN
taxlaw-7412	645	70	proposal	proposal	NOUN
taxlaw-7412	645	71	allocates	allocate	VERB
taxlaw-7412	645	72	a	a	DET
taxlaw-7412	645	73	share	share	NOUN
taxlaw-7412	645	74	of	of	ADP
taxlaw-7412	645	75	multinationals	multinational	NOUN
taxlaw-7412	645	76	’	'	PUNCT
taxlaw-7412	645	77	residual	residual	ADJ
taxlaw-7412	645	78	profits	profit	NOUN
taxlaw-7412	645	79	to	to	ADP
taxlaw-7412	645	80	market	market	NOUN
taxlaw-7412	645	81	jurisdictions	jurisdiction	NOUN
taxlaw-7412	645	82	using	use	VERB
taxlaw-7412	645	83	a	a	DET
taxlaw-7412	645	84	formulaic	formulaic	ADJ
taxlaw-7412	645	85	approach.172	approach.172	NUM
taxlaw-7412	645	86	the	the	DET
taxlaw-7412	645	87	distributional	distributional	ADJ
taxlaw-7412	645	88	impacts	impact	NOUN
taxlaw-7412	645	89	of	of	ADP
taxlaw-7412	645	90	this	this	DET
taxlaw-7412	645	91	proposal	proposal	NOUN
taxlaw-7412	645	92	are	be	AUX
taxlaw-7412	645	93	,	,	PUNCT
taxlaw-7412	645	94	however	however	ADV
taxlaw-7412	645	95	,	,	PUNCT
taxlaw-7412	645	96	unclear	unclear	ADJ
taxlaw-7412	645	97	.	.	PUNCT
taxlaw-7412	646	1	in	in	ADP
taxlaw-7412	646	2	february	february	PROPN
taxlaw-7412	646	3	2020	2020	NUM
taxlaw-7412	646	4	,	,	PUNCT
taxlaw-7412	646	5	the	the	DET
taxlaw-7412	646	6	oecd	oecd	PROPN
taxlaw-7412	646	7	suggested	suggest	VERB
taxlaw-7412	646	8	that	that	SCONJ
taxlaw-7412	646	9	it	it	PRON
taxlaw-7412	646	10	would	would	AUX
taxlaw-7412	646	11	significantly	significantly	ADV
taxlaw-7412	646	12	favor	favor	VERB
taxlaw-7412	646	13	lowand	lowand	ADJ
taxlaw-7412	646	14	middle	middle	ADJ
taxlaw-7412	646	15	-	-	PUNCT
taxlaw-7412	646	16	income	income	NOUN
taxlaw-7412	646	17	economies,173	economies,173	NOUN
taxlaw-7412	646	18	but	but	CCONJ
taxlaw-7412	646	19	commentators	commentator	NOUN
taxlaw-7412	646	20	are	be	AUX
taxlaw-7412	646	21	skeptical	skeptical	ADJ
taxlaw-7412	646	22	about	about	ADP
taxlaw-7412	646	23	that	that	PRON
taxlaw-7412	646	24	assertion.174	assertion.174	ADJ
taxlaw-7412	646	25	considering	consider	VERB
taxlaw-7412	646	26	that	that	SCONJ
taxlaw-7412	646	27	the	the	DET
taxlaw-7412	646	28	oecd	oecd	PROPN
taxlaw-7412	646	29	’s	’s	PART
taxlaw-7412	646	30	proposal	proposal	NOUN
taxlaw-7412	646	31	aims	aim	VERB
taxlaw-7412	646	32	to	to	PART
taxlaw-7412	646	33	favor	favor	VERB
taxlaw-7412	646	34	countries	country	NOUN
taxlaw-7412	646	35	with	with	ADP
taxlaw-7412	646	36	international	international	ADJ
taxlaw-7412	646	37	development	development	NOUN
taxlaw-7412	646	38	(	(	PUNCT
taxlaw-7412	646	39	dfid	dfid	PROPN
taxlaw-7412	646	40	)	)	PUNCT
taxlaw-7412	646	41	)	)	PUNCT
taxlaw-7412	646	42	.	.	PUNCT
taxlaw-7412	647	1	see	see	VERB
taxlaw-7412	647	2	also	also	ADV
taxlaw-7412	647	3	kim	kim	PROPN
taxlaw-7412	647	4	brooks	brooks	PROPN
taxlaw-7412	647	5	,	,	PUNCT
taxlaw-7412	647	6	global	global	ADJ
taxlaw-7412	647	7	distributive	distributive	ADJ
taxlaw-7412	647	8	justice	justice	NOUN
taxlaw-7412	647	9	:	:	PUNCT
taxlaw-7412	647	10	the	the	DET
taxlaw-7412	647	11	potential	potential	NOUN
taxlaw-7412	647	12	for	for	ADP
taxlaw-7412	647	13	a	a	DET
taxlaw-7412	647	14	feminist	feminist	ADJ
taxlaw-7412	647	15	analysis	analysis	NOUN
taxlaw-7412	647	16	of	of	ADP
taxlaw-7412	647	17	international	international	ADJ
taxlaw-7412	647	18	tax	tax	NOUN
taxlaw-7412	647	19	revenue	revenue	NOUN
taxlaw-7412	647	20	allocation	allocation	NOUN
taxlaw-7412	647	21	,	,	PUNCT
taxlaw-7412	647	22	21	21	NUM
taxlaw-7412	647	23	can	can	NOUN
taxlaw-7412	647	24	.	.	PUNCT
taxlaw-7412	648	1	j.	j.	PROPN
taxlaw-7412	648	2	women	women	PROPN
taxlaw-7412	648	3	&	&	CCONJ
taxlaw-7412	648	4	l.	l.	PROPN
taxlaw-7412	648	5	267	267	NUM
taxlaw-7412	648	6	(	(	PUNCT
taxlaw-7412	648	7	2009	2009	NUM
taxlaw-7412	648	8	)	)	PUNCT
taxlaw-7412	648	9	(	(	PUNCT
taxlaw-7412	648	10	arguing	argue	VERB
taxlaw-7412	648	11	that	that	SCONJ
taxlaw-7412	648	12	one	one	NUM
taxlaw-7412	648	13	of	of	ADP
taxlaw-7412	648	14	the	the	DET
taxlaw-7412	648	15	implications	implication	NOUN
taxlaw-7412	648	16	of	of	ADP
taxlaw-7412	648	17	a	a	DET
taxlaw-7412	648	18	feminist	feminist	ADJ
taxlaw-7412	648	19	analysis	analysis	NOUN
taxlaw-7412	648	20	of	of	ADP
taxlaw-7412	648	21	international	international	ADJ
taxlaw-7412	648	22	tax	tax	NOUN
taxlaw-7412	648	23	policy	policy	NOUN
taxlaw-7412	648	24	is	be	AUX
taxlaw-7412	648	25	the	the	DET
taxlaw-7412	648	26	requirement	requirement	NOUN
taxlaw-7412	648	27	to	to	PART
taxlaw-7412	648	28	allocate	allocate	VERB
taxlaw-7412	648	29	greater	great	ADJ
taxlaw-7412	648	30	taxing	tax	VERB
taxlaw-7412	648	31	rights	right	NOUN
taxlaw-7412	648	32	to	to	ADP
taxlaw-7412	648	33	lower	low	ADJ
taxlaw-7412	648	34	-	-	PUNCT
taxlaw-7412	648	35	income	income	NOUN
taxlaw-7412	648	36	countries	country	NOUN
taxlaw-7412	648	37	)	)	PUNCT
taxlaw-7412	648	38	.	.	PUNCT
taxlaw-7412	649	1	168	168	NUM
taxlaw-7412	649	2	due	due	ADP
taxlaw-7412	649	3	to	to	ADP
taxlaw-7412	649	4	the	the	DET
taxlaw-7412	649	5	absolute	absolute	ADJ
taxlaw-7412	649	6	immobility	immobility	NOUN
taxlaw-7412	649	7	of	of	ADP
taxlaw-7412	649	8	development	development	NOUN
taxlaw-7412	649	9	indexes	index	NOUN
taxlaw-7412	649	10	to	to	ADP
taxlaw-7412	649	11	corporate	corporate	ADJ
taxlaw-7412	649	12	decisions	decision	NOUN
taxlaw-7412	649	13	,	,	PUNCT
taxlaw-7412	649	14	this	this	DET
taxlaw-7412	649	15	approach	approach	NOUN
taxlaw-7412	649	16	could	could	AUX
taxlaw-7412	649	17	also	also	ADV
taxlaw-7412	649	18	potentially	potentially	ADV
taxlaw-7412	649	19	limit	limit	VERB
taxlaw-7412	649	20	tax	tax	NOUN
taxlaw-7412	649	21	-	-	PUNCT
taxlaw-7412	649	22	avoidance	avoidance	NOUN
taxlaw-7412	649	23	opportunities	opportunity	NOUN
taxlaw-7412	649	24	resulting	result	VERB
taxlaw-7412	649	25	from	from	ADP
taxlaw-7412	649	26	formulas	formula	NOUN
taxlaw-7412	649	27	that	that	PRON
taxlaw-7412	649	28	rely	rely	VERB
taxlaw-7412	649	29	on	on	ADP
taxlaw-7412	649	30	mobile	mobile	ADJ
taxlaw-7412	649	31	factors	factor	NOUN
taxlaw-7412	649	32	.	.	PUNCT
taxlaw-7412	650	1	169	169	NUM
taxlaw-7412	650	2	oecd	oecd	NOUN
taxlaw-7412	650	3	,	,	PUNCT
taxlaw-7412	650	4	programme	programme	NOUN
taxlaw-7412	650	5	of	of	ADP
taxlaw-7412	650	6	work	work	NOUN
taxlaw-7412	650	7	,	,	PUNCT
taxlaw-7412	650	8	supra	supra	PROPN
taxlaw-7412	650	9	note	note	PROPN
taxlaw-7412	650	10	133	133	NUM
taxlaw-7412	650	11	,	,	PUNCT
taxlaw-7412	650	12	at	at	ADP
taxlaw-7412	650	13	11	11	NUM
taxlaw-7412	650	14	.	.	PUNCT
taxlaw-7412	651	1	170	170	NUM
taxlaw-7412	651	2	oecd	oecd	PROPN
taxlaw-7412	651	3	,	,	PUNCT
taxlaw-7412	651	4	secretariat	secretariat	NOUN
taxlaw-7412	651	5	proposal	proposal	NOUN
taxlaw-7412	651	6	,	,	PUNCT
taxlaw-7412	651	7	supra	supra	PROPN
taxlaw-7412	651	8	note	note	PROPN
taxlaw-7412	651	9	133	133	NUM
taxlaw-7412	651	10	.	.	PUNCT
taxlaw-7412	651	11	171	171	NUM
taxlaw-7412	651	12	for	for	ADP
taxlaw-7412	651	13	a	a	DET
taxlaw-7412	651	14	detailed	detailed	ADJ
taxlaw-7412	651	15	discussion	discussion	NOUN
taxlaw-7412	651	16	on	on	ADP
taxlaw-7412	651	17	the	the	DET
taxlaw-7412	651	18	political	political	ADJ
taxlaw-7412	651	19	struggles	struggle	NOUN
taxlaw-7412	651	20	and	and	CCONJ
taxlaw-7412	651	21	distributive	distributive	ADJ
taxlaw-7412	651	22	implications	implication	NOUN
taxlaw-7412	651	23	involving	involve	VERB
taxlaw-7412	651	24	these	these	DET
taxlaw-7412	651	25	proposals	proposal	NOUN
taxlaw-7412	651	26	,	,	PUNCT
taxlaw-7412	651	27	see	see	VERB
taxlaw-7412	651	28	allison	allison	PROPN
taxlaw-7412	651	29	christians	christians	PROPN
taxlaw-7412	651	30	&	&	CCONJ
taxlaw-7412	651	31	tarcisio	tarcisio	PROPN
taxlaw-7412	651	32	diniz	diniz	PROPN
taxlaw-7412	651	33	magalhaes	magalhaes	PROPN
taxlaw-7412	651	34	,	,	PUNCT
taxlaw-7412	651	35	a	a	DET
taxlaw-7412	651	36	new	new	ADJ
taxlaw-7412	651	37	global	global	ADJ
taxlaw-7412	651	38	tax	tax	NOUN
taxlaw-7412	651	39	deal	deal	NOUN
taxlaw-7412	651	40	for	for	ADP
taxlaw-7412	651	41	the	the	DET
taxlaw-7412	651	42	digital	digital	ADJ
taxlaw-7412	651	43	age	age	NOUN
taxlaw-7412	651	44	,	,	PUNCT
taxlaw-7412	651	45	67	67	NUM
taxlaw-7412	651	46	can	can	NOUN
taxlaw-7412	651	47	.	.	PUNCT
taxlaw-7412	652	1	tax	tax	NOUN
taxlaw-7412	652	2	j.	j.	PROPN
taxlaw-7412	652	3	1153	1153	NUM
taxlaw-7412	652	4	(	(	PUNCT
taxlaw-7412	652	5	2019	2019	NUM
taxlaw-7412	652	6	)	)	PUNCT
taxlaw-7412	652	7	.	.	PUNCT
taxlaw-7412	653	1	172	172	NUM
taxlaw-7412	653	2	in	in	ADP
taxlaw-7412	653	3	addition	addition	NOUN
taxlaw-7412	653	4	to	to	ADP
taxlaw-7412	653	5	this	this	DET
taxlaw-7412	653	6	formulaic	formulaic	ADJ
taxlaw-7412	653	7	approach	approach	NOUN
taxlaw-7412	653	8	(	(	PUNCT
taxlaw-7412	653	9	which	which	PRON
taxlaw-7412	653	10	the	the	DET
taxlaw-7412	653	11	oecd	oecd	PROPN
taxlaw-7412	653	12	calls	call	VERB
taxlaw-7412	653	13	amount	amount	NOUN
taxlaw-7412	653	14	a	a	PRON
taxlaw-7412	653	15	)	)	PUNCT
taxlaw-7412	653	16	,	,	PUNCT
taxlaw-7412	653	17	the	the	DET
taxlaw-7412	653	18	unified	unified	ADJ
taxlaw-7412	653	19	approach	approach	NOUN
taxlaw-7412	653	20	includes	include	VERB
taxlaw-7412	653	21	a	a	DET
taxlaw-7412	653	22	fixed	fix	VERB
taxlaw-7412	653	23	baseline	baseline	NOUN
taxlaw-7412	653	24	return	return	NOUN
taxlaw-7412	653	25	for	for	ADP
taxlaw-7412	653	26	routine	routine	ADJ
taxlaw-7412	653	27	market	market	NOUN
taxlaw-7412	653	28	-	-	PUNCT
taxlaw-7412	653	29	facing	face	VERB
taxlaw-7412	653	30	activities	activity	NOUN
taxlaw-7412	653	31	(	(	PUNCT
taxlaw-7412	653	32	amount	amount	NOUN
taxlaw-7412	653	33	b	b	NOUN
taxlaw-7412	653	34	)	)	PUNCT
taxlaw-7412	653	35	and	and	CCONJ
taxlaw-7412	653	36	incremental	incremental	ADJ
taxlaw-7412	653	37	return	return	NOUN
taxlaw-7412	653	38	attributable	attributable	ADJ
taxlaw-7412	653	39	to	to	ADP
taxlaw-7412	653	40	a	a	DET
taxlaw-7412	653	41	jurisdiction	jurisdiction	NOUN
taxlaw-7412	653	42	when	when	SCONJ
taxlaw-7412	653	43	amount	amount	NOUN
taxlaw-7412	653	44	b	b	NOUN
taxlaw-7412	653	45	falls	fall	VERB
taxlaw-7412	653	46	short	short	ADV
taxlaw-7412	653	47	of	of	ADP
taxlaw-7412	653	48	the	the	DET
taxlaw-7412	653	49	market	market	NOUN
taxlaw-7412	653	50	-	-	PUNCT
taxlaw-7412	653	51	based	base	VERB
taxlaw-7412	653	52	routine	routine	ADJ
taxlaw-7412	653	53	return	return	NOUN
taxlaw-7412	653	54	assumed	assume	VERB
taxlaw-7412	653	55	under	under	ADP
taxlaw-7412	653	56	the	the	DET
taxlaw-7412	653	57	application	application	NOUN
taxlaw-7412	653	58	of	of	ADP
taxlaw-7412	653	59	the	the	DET
taxlaw-7412	653	60	arm’s	arm’s	NUM
taxlaw-7412	653	61	-	-	PUNCT
taxlaw-7412	653	62	length	length	NOUN
taxlaw-7412	653	63	principle	principle	NOUN
taxlaw-7412	653	64	(	(	PUNCT
taxlaw-7412	653	65	amount	amount	NOUN
taxlaw-7412	653	66	c	c	NOUN
taxlaw-7412	653	67	)	)	PUNCT
taxlaw-7412	653	68	.	.	PUNCT
taxlaw-7412	654	1	for	for	ADP
taxlaw-7412	654	2	an	an	DET
taxlaw-7412	654	3	overview	overview	NOUN
taxlaw-7412	654	4	,	,	PUNCT
taxlaw-7412	654	5	see	see	VERB
taxlaw-7412	654	6	kartikeya	kartikeya	PROPN
taxlaw-7412	654	7	singh	singh	PROPN
taxlaw-7412	654	8	,	,	PUNCT
taxlaw-7412	654	9	w	w	PROPN
taxlaw-7412	654	10	joe	joe	PROPN
taxlaw-7412	654	11	murphy	murphy	PROPN
taxlaw-7412	654	12	&	&	CCONJ
taxlaw-7412	654	13	gregory	gregory	PROPN
taxlaw-7412	654	14	j	j	PROPN
taxlaw-7412	654	15	ossi	ossi	PROPN
taxlaw-7412	654	16	,	,	PUNCT
taxlaw-7412	654	17	the	the	DET
taxlaw-7412	654	18	oecd	oecd	PROPN
taxlaw-7412	654	19	’s	’s	PART
taxlaw-7412	654	20	unified	unified	ADJ
taxlaw-7412	654	21	approach	approach	NOUN
taxlaw-7412	654	22	—	—	PUNCT
taxlaw-7412	654	23	an	an	DET
taxlaw-7412	654	24	analysis	analysis	NOUN
taxlaw-7412	654	25	of	of	ADP
taxlaw-7412	654	26	the	the	DET
taxlaw-7412	654	27	revised	revise	VERB
taxlaw-7412	654	28	regime	regime	NOUN
taxlaw-7412	654	29	for	for	ADP
taxlaw-7412	654	30	taxing	tax	VERB
taxlaw-7412	654	31	rights	right	NOUN
taxlaw-7412	654	32	and	and	CCONJ
taxlaw-7412	654	33	income	income	NOUN
taxlaw-7412	654	34	allocation	allocation	NOUN
taxlaw-7412	654	35	,	,	PUNCT
taxlaw-7412	654	36	97	97	NUM
taxlaw-7412	654	37	tax	tax	NOUN
taxlaw-7412	654	38	notes	note	NOUN
taxlaw-7412	654	39	int’l	int’l	PRON
taxlaw-7412	654	40	549	549	NUM
taxlaw-7412	654	41	(	(	PUNCT
taxlaw-7412	654	42	feb	feb	X
taxlaw-7412	654	43	.	.	PROPN
taxlaw-7412	654	44	3	3	NUM
taxlaw-7412	654	45	,	,	PUNCT
taxlaw-7412	654	46	2020	2020	NUM
taxlaw-7412	654	47	)	)	PUNCT
taxlaw-7412	654	48	.	.	PUNCT
taxlaw-7412	655	1	173	173	NUM
taxlaw-7412	655	2	see	see	VERB
taxlaw-7412	655	3	webcast	webcast	NOUN
taxlaw-7412	655	4	:	:	PUNCT
taxlaw-7412	655	5	update	update	NOUN
taxlaw-7412	655	6	on	on	ADP
taxlaw-7412	655	7	economic	economic	ADJ
taxlaw-7412	655	8	analysis	analysis	NOUN
taxlaw-7412	655	9	and	and	CCONJ
taxlaw-7412	655	10	impact	impact	NOUN
taxlaw-7412	655	11	assessment	assessment	NOUN
taxlaw-7412	655	12	,	,	PUNCT
taxlaw-7412	655	13	oecd.org/tax/beps/webcasteconomic-analysis-impact-assessment-february-2020.htm	oecd.org/tax/beps/webcasteconomic-analysis-impact-assessment-february-2020.htm	PROPN
taxlaw-7412	655	14	[	[	X
taxlaw-7412	655	15	https://perma.cc/2b4e-te7r	https://perma.cc/2b4e-te7r	PROPN
taxlaw-7412	655	16	]	]	X
taxlaw-7412	655	17	;	;	PUNCT
taxlaw-7412	655	18	oecd	oecd	PROPN
taxlaw-7412	655	19	,	,	PUNCT
taxlaw-7412	655	20	tax	tax	NOUN
taxlaw-7412	655	21	challenges	challenge	NOUN
taxlaw-7412	655	22	arising	arise	VERB
taxlaw-7412	655	23	from	from	ADP
taxlaw-7412	655	24	the	the	DET
taxlaw-7412	655	25	digitalisation	digitalisation	NOUN
taxlaw-7412	655	26	of	of	ADP
taxlaw-7412	655	27	the	the	DET
taxlaw-7412	655	28	economy	economy	NOUN
taxlaw-7412	655	29	update	update	NOUN
taxlaw-7412	655	30	on	on	ADP
taxlaw-7412	655	31	the	the	DET
taxlaw-7412	655	32	economic	economic	ADJ
taxlaw-7412	655	33	analysis	analysis	NOUN
taxlaw-7412	655	34	&	&	CCONJ
taxlaw-7412	655	35	impact	impact	NOUN
taxlaw-7412	655	36	assessment	assessment	NOUN
taxlaw-7412	655	37	,	,	PUNCT
taxlaw-7412	655	38	http://www.oecd.org/tax/beps/presentation-economic-analysis-impact-assessment-webcastfebruary-2020.pdf	http://www.oecd.org/tax/beps/presentation-economic-analysis-impact-assessment-webcastfebruary-2020.pdf	VERB
taxlaw-7412	656	1	[	[	X
taxlaw-7412	656	2	https://perma.cc/kx97-zale	https://perma.cc/kx97-zale	X
taxlaw-7412	656	3	]	]	X
taxlaw-7412	656	4	.	.	PUNCT
taxlaw-7412	657	1	174	174	NUM
taxlaw-7412	657	2	see	see	VERB
taxlaw-7412	657	3	,	,	PUNCT
taxlaw-7412	657	4	e.g.	e.g.	ADV
taxlaw-7412	657	5	,	,	PUNCT
taxlaw-7412	657	6	alex	alex	PROPN
taxlaw-7412	657	7	cobham	cobham	PROPN
taxlaw-7412	657	8	,	,	PUNCT
taxlaw-7412	657	9	tommaso	tommaso	PROPN
taxlaw-7412	657	10	faccio	faccio	PROPN
taxlaw-7412	657	11	&	&	CCONJ
taxlaw-7412	657	12	valpy	valpy	PROPN
taxlaw-7412	657	13	fitzgerald	fitzgerald	PROPN
taxlaw-7412	657	14	,	,	PUNCT
taxlaw-7412	657	15	global	global	ADJ
taxlaw-7412	657	16	inequalities	inequality	NOUN
taxlaw-7412	657	17	in	in	ADP
taxlaw-7412	657	18	taxing	tax	VERB
taxlaw-7412	657	19	rights	right	NOUN
taxlaw-7412	657	20	:	:	PUNCT
taxlaw-7412	657	21	an	an	DET
taxlaw-7412	657	22	early	early	ADJ
taxlaw-7412	657	23	evaluation	evaluation	NOUN
taxlaw-7412	657	24	of	of	ADP
taxlaw-7412	657	25	the	the	DET
taxlaw-7412	657	26	oecd	oecd	PROPN
taxlaw-7412	657	27	tax	tax	NOUN
taxlaw-7412	657	28	reform	reform	NOUN
taxlaw-7412	657	29	proposals	proposal	NOUN
taxlaw-7412	657	30	(	(	PUNCT
taxlaw-7412	657	31	2019	2019	NUM
taxlaw-7412	657	32	)	)	PUNCT
taxlaw-7412	657	33	,	,	PUNCT
taxlaw-7412	657	34	https://osf.io/preprints/socarxiv/j3p48	https://osf.io/preprints/socarxiv/j3p48	X
taxlaw-7412	657	35	[	[	X
taxlaw-7412	657	36	https://perma.cc/9kqr-wazb	https://perma.cc/9kqr-wazb	X
taxlaw-7412	657	37	]	]	X
taxlaw-7412	657	38	(	(	PUNCT
taxlaw-7412	657	39	concluding	conclude	VERB
taxlaw-7412	657	40	that	that	SCONJ
taxlaw-7412	657	41	the	the	DET
taxlaw-7412	657	42	reallocation	reallocation	NOUN
taxlaw-7412	657	43	of	of	ADP
taxlaw-7412	657	44	taxing	tax	VERB
taxlaw-7412	657	45	rights	right	NOUN
taxlaw-7412	657	46	derived	derive	VERB
taxlaw-7412	657	47	from	from	ADP
taxlaw-7412	657	48	oecd	oecd	PROPN
taxlaw-7412	657	49	’s	’s	PART
taxlaw-7412	657	50	proposal	proposal	NOUN
taxlaw-7412	657	51	is	be	AUX
taxlaw-7412	657	52	likely	likely	ADJ
taxlaw-7412	657	53	to	to	PART
taxlaw-7412	657	54	reduce	reduce	VERB
taxlaw-7412	657	55	revenues	revenue	NOUN
taxlaw-7412	657	56	for	for	ADP
taxlaw-7412	657	57	several	several	ADJ
taxlaw-7412	657	58	low	low	ADJ
taxlaw-7412	657	59	-	-	PUNCT
taxlaw-7412	657	60	income	income	NOUN
taxlaw-7412	657	61	countries	country	NOUN
taxlaw-7412	657	62	)	)	PUNCT
taxlaw-7412	657	63	.	.	PUNCT
taxlaw-7412	658	1	see	see	VERB
taxlaw-7412	658	2	also	also	ADV
taxlaw-7412	658	3	allison	allison	PROPN
taxlaw-7412	658	4	christians	christians	PROPN
taxlaw-7412	658	5	,	,	PUNCT
taxlaw-7412	658	6	oecd	oecd	PROPN
taxlaw-7412	658	7	digital	digital	ADJ
taxlaw-7412	658	8	economy	economy	NOUN
taxlaw-7412	658	9	designers	designer	NOUN
taxlaw-7412	658	10	:	:	PUNCT
taxlaw-7412	658	11	share	share	VERB
taxlaw-7412	658	12	your	your	PRON
taxlaw-7412	658	13	work	work	NOUN
taxlaw-7412	658	14	!	!	PUNCT
taxlaw-7412	659	1	,	,	PUNCT
taxlaw-7412	659	2	97	97	NUM
taxlaw-7412	659	3	tax	tax	NOUN
taxlaw-7412	659	4	notes	note	NOUN
taxlaw-7412	659	5	int’l	int’l	ADJ
taxlaw-7412	659	6	1251	1251	NUM
taxlaw-7412	659	7	(	(	PUNCT
taxlaw-7412	659	8	mar	mar	PROPN
taxlaw-7412	659	9	.	.	PROPN
taxlaw-7412	659	10	23	23	NUM
taxlaw-7412	659	11	,	,	PUNCT
taxlaw-7412	659	12	2020	2020	NUM
taxlaw-7412	659	13	)	)	PUNCT
taxlaw-7412	659	14	(	(	PUNCT
taxlaw-7412	659	15	noting	note	VERB
taxlaw-7412	659	16	that	that	SCONJ
taxlaw-7412	659	17	the	the	DET
taxlaw-7412	659	18	information	information	NOUN
taxlaw-7412	659	19	provided	provide	VERB
taxlaw-7412	659	20	in	in	ADP
taxlaw-7412	659	21	february	february	PROPN
taxlaw-7412	659	22	2020	2020	NUM
taxlaw-7412	659	23	by	by	ADP
taxlaw-7412	659	24	the	the	DET
taxlaw-7412	659	25	oecd	oecd	PROPN
taxlaw-7412	659	26	was	be	AUX
taxlaw-7412	659	27	only	only	ADV
taxlaw-7412	659	28	partial	partial	ADJ
taxlaw-7412	659	29	—	—	PUNCT
taxlaw-7412	659	30	a	a	DET
taxlaw-7412	659	31	webcast	webcast	NOUN
taxlaw-7412	659	32	and	and	CCONJ
taxlaw-7412	659	33	a	a	DET
taxlaw-7412	659	34	few	few	ADJ
taxlaw-7412	659	35	slides	slide	NOUN
taxlaw-7412	659	36	outlining	outline	VERB
taxlaw-7412	659	37	its	its	PRON
taxlaw-7412	659	38	findings	finding	NOUN
taxlaw-7412	659	39	—	—	PUNCT
taxlaw-7412	659	40	and	and	CCONJ
taxlaw-7412	659	41	the	the	DET
taxlaw-7412	659	42	underlying	underlie	VERB
taxlaw-7412	659	43	data	datum	NOUN
taxlaw-7412	659	44	that	that	PRON
taxlaw-7412	659	45	led	lead	VERB
taxlaw-7412	659	46	to	to	ADP
taxlaw-7412	659	47	these	these	DET
taxlaw-7412	659	48	results	result	NOUN
taxlaw-7412	659	49	was	be	AUX
taxlaw-7412	659	50	not	not	PART
taxlaw-7412	659	51	made	make	VERB
taxlaw-7412	659	52	publicly	publicly	ADV
taxlaw-7412	659	53	available	available	ADJ
taxlaw-7412	659	54	,	,	PUNCT
taxlaw-7412	659	55	raising	raise	VERB
taxlaw-7412	659	56	questions	question	NOUN
taxlaw-7412	659	57	about	about	ADP
taxlaw-7412	659	58	transparency	transparency	NOUN
taxlaw-7412	659	59	and	and	CCONJ
taxlaw-7412	659	60	inclusivity	inclusivity	NOUN
taxlaw-7412	659	61	)	)	PUNCT
taxlaw-7412	659	62	.	.	PUNCT
taxlaw-7412	660	1	2020	2020	NUM
taxlaw-7412	660	2	]	]	PUNCT
taxlaw-7412	660	3	inter	inter	ADJ
taxlaw-7412	660	4	-	-	ADJ
taxlaw-7412	660	5	nation	nation	ADJ
taxlaw-7412	660	6	equity	equity	NOUN
taxlaw-7412	660	7	revisited	revisit	VERB
taxlaw-7412	660	8	85	85	NUM
taxlaw-7412	660	9	larger	large	ADJ
taxlaw-7412	660	10	consumer	consumer	NOUN
taxlaw-7412	660	11	markets	market	NOUN
taxlaw-7412	660	12	,	,	PUNCT
taxlaw-7412	660	13	low	low	ADJ
taxlaw-7412	660	14	-	-	PUNCT
taxlaw-7412	660	15	income	income	NOUN
taxlaw-7412	660	16	countries	country	NOUN
taxlaw-7412	660	17	with	with	ADP
taxlaw-7412	660	18	small	small	ADJ
taxlaw-7412	660	19	consumer	consumer	NOUN
taxlaw-7412	660	20	markets	market	NOUN
taxlaw-7412	660	21	will	will	AUX
taxlaw-7412	660	22	hardly	hardly	ADV
taxlaw-7412	660	23	benefit	benefit	VERB
taxlaw-7412	660	24	from	from	ADP
taxlaw-7412	660	25	this	this	DET
taxlaw-7412	660	26	approach.175	approach.175	NOUN
taxlaw-7412	660	27	more	more	ADV
taxlaw-7412	660	28	importantly	importantly	ADV
taxlaw-7412	660	29	,	,	PUNCT
taxlaw-7412	660	30	the	the	DET
taxlaw-7412	660	31	same	same	ADJ
taxlaw-7412	660	32	criticisms	criticism	NOUN
taxlaw-7412	660	33	made	make	VERB
taxlaw-7412	660	34	above	above	ADP
taxlaw-7412	660	35	regarding	regard	VERB
taxlaw-7412	660	36	the	the	DET
taxlaw-7412	660	37	imf	imf	PROPN
taxlaw-7412	660	38	’s	’s	PART
taxlaw-7412	660	39	approach	approach	NOUN
taxlaw-7412	660	40	to	to	ADP
taxlaw-7412	660	41	unitary	unitary	ADJ
taxlaw-7412	660	42	taxation	taxation	NOUN
taxlaw-7412	660	43	apply	apply	VERB
taxlaw-7412	660	44	here	here	ADV
taxlaw-7412	660	45	.	.	PUNCT
taxlaw-7412	661	1	considering	consider	VERB
taxlaw-7412	661	2	the	the	DET
taxlaw-7412	661	3	relative	relative	ADJ
taxlaw-7412	661	4	normative	normative	ADJ
taxlaw-7412	661	5	arbitrariness	arbitrariness	NOUN
taxlaw-7412	661	6	according	accord	VERB
taxlaw-7412	661	7	to	to	ADP
taxlaw-7412	661	8	which	which	PRON
taxlaw-7412	661	9	the	the	DET
taxlaw-7412	661	10	oecd	oecd	PROPN
taxlaw-7412	661	11	’s	’s	PART
taxlaw-7412	661	12	unified	unified	ADJ
taxlaw-7412	661	13	approach	approach	NOUN
taxlaw-7412	661	14	was	be	AUX
taxlaw-7412	661	15	established	establish	VERB
taxlaw-7412	661	16	,	,	PUNCT
taxlaw-7412	661	17	the	the	DET
taxlaw-7412	661	18	differential	differential	ADJ
taxlaw-7412	661	19	principle	principle	ADJ
taxlaw-7412	661	20	warrants	warrant	NOUN
taxlaw-7412	661	21	that	that	PRON
taxlaw-7412	661	22	a	a	DET
taxlaw-7412	661	23	differential	differential	ADJ
taxlaw-7412	661	24	approach	approach	NOUN
taxlaw-7412	661	25	should	should	AUX
taxlaw-7412	661	26	take	take	VERB
taxlaw-7412	661	27	priority	priority	NOUN
taxlaw-7412	661	28	in	in	ADP
taxlaw-7412	661	29	determining	determine	VERB
taxlaw-7412	661	30	allocation	allocation	NOUN
taxlaw-7412	661	31	.	.	PUNCT
taxlaw-7412	662	1	although	although	SCONJ
taxlaw-7412	662	2	the	the	DET
taxlaw-7412	662	3	oecd	oecd	PROPN
taxlaw-7412	662	4	suggests	suggest	VERB
taxlaw-7412	662	5	that	that	SCONJ
taxlaw-7412	662	6	the	the	DET
taxlaw-7412	662	7	new	new	ADJ
taxlaw-7412	662	8	approach	approach	NOUN
taxlaw-7412	662	9	would	would	AUX
taxlaw-7412	662	10	significantly	significantly	ADV
taxlaw-7412	662	11	favor	favor	VERB
taxlaw-7412	662	12	lowand	lowand	ADJ
taxlaw-7412	662	13	middle	middle	ADJ
taxlaw-7412	662	14	-	-	PUNCT
taxlaw-7412	662	15	income	income	NOUN
taxlaw-7412	662	16	economies	economy	NOUN
taxlaw-7412	662	17	,	,	PUNCT
taxlaw-7412	662	18	its	its	PRON
taxlaw-7412	662	19	argument	argument	NOUN
taxlaw-7412	662	20	suffers	suffer	VERB
taxlaw-7412	662	21	from	from	ADP
taxlaw-7412	662	22	methodological	methodological	ADJ
taxlaw-7412	662	23	problems	problem	NOUN
taxlaw-7412	662	24	due	due	ADJ
taxlaw-7412	662	25	to	to	ADP
taxlaw-7412	662	26	limitations	limitation	NOUN
taxlaw-7412	662	27	in	in	ADP
taxlaw-7412	662	28	data	datum	NOUN
taxlaw-7412	662	29	availability	availability	NOUN
taxlaw-7412	662	30	,	,	PUNCT
taxlaw-7412	662	31	the	the	DET
taxlaw-7412	662	32	absence	absence	NOUN
taxlaw-7412	662	33	of	of	ADP
taxlaw-7412	662	34	clear	clear	ADJ
taxlaw-7412	662	35	normative	normative	ADJ
taxlaw-7412	662	36	or	or	CCONJ
taxlaw-7412	662	37	economic	economic	ADJ
taxlaw-7412	662	38	rationale	rationale	NOUN
taxlaw-7412	662	39	behind	behind	ADP
taxlaw-7412	662	40	the	the	DET
taxlaw-7412	662	41	chosen	choose	VERB
taxlaw-7412	662	42	formulary	formulary	NOUN
taxlaw-7412	662	43	approach	approach	NOUN
taxlaw-7412	662	44	,	,	PUNCT
taxlaw-7412	662	45	and	and	CCONJ
taxlaw-7412	662	46	the	the	DET
taxlaw-7412	662	47	lack	lack	NOUN
taxlaw-7412	662	48	of	of	ADP
taxlaw-7412	662	49	transparency	transparency	NOUN
taxlaw-7412	662	50	that	that	PRON
taxlaw-7412	662	51	conceals	conceal	VERB
taxlaw-7412	662	52	disputes	dispute	NOUN
taxlaw-7412	662	53	about	about	ADP
taxlaw-7412	662	54	rights	right	NOUN
taxlaw-7412	662	55	allocation	allocation	NOUN
taxlaw-7412	662	56	under	under	ADP
taxlaw-7412	662	57	an	an	DET
taxlaw-7412	662	58	apparent	apparent	ADJ
taxlaw-7412	662	59	technical	technical	ADJ
taxlaw-7412	662	60	discussion	discussion	NOUN
taxlaw-7412	662	61	.	.	PUNCT
taxlaw-7412	663	1	but	but	CCONJ
taxlaw-7412	663	2	more	more	ADV
taxlaw-7412	663	3	importantly	importantly	ADV
taxlaw-7412	663	4	,	,	PUNCT
taxlaw-7412	663	5	the	the	DET
taxlaw-7412	663	6	oecd	oecd	PROPN
taxlaw-7412	663	7	’s	’s	PART
taxlaw-7412	663	8	unified	unified	ADJ
taxlaw-7412	663	9	approach	approach	NOUN
taxlaw-7412	663	10	fails	fail	VERB
taxlaw-7412	663	11	to	to	PART
taxlaw-7412	663	12	meet	meet	VERB
taxlaw-7412	663	13	the	the	DET
taxlaw-7412	663	14	normative	normative	ADJ
taxlaw-7412	663	15	requirements	requirement	NOUN
taxlaw-7412	663	16	for	for	ADP
taxlaw-7412	663	17	a	a	DET
taxlaw-7412	663	18	differential	differential	ADJ
taxlaw-7412	663	19	approach	approach	NOUN
taxlaw-7412	663	20	.	.	PUNCT
taxlaw-7412	664	1	in	in	ADP
taxlaw-7412	664	2	a	a	DET
taxlaw-7412	664	3	context	context	NOUN
taxlaw-7412	664	4	where	where	SCONJ
taxlaw-7412	664	5	the	the	DET
taxlaw-7412	664	6	transfer	transfer	NOUN
taxlaw-7412	664	7	pricing	pricing	NOUN
taxlaw-7412	664	8	regime	regime	NOUN
taxlaw-7412	664	9	is	be	AUX
taxlaw-7412	664	10	maintained	maintain	VERB
taxlaw-7412	664	11	,	,	PUNCT
taxlaw-7412	664	12	apportioning	apportion	VERB
taxlaw-7412	664	13	residual	residual	ADJ
taxlaw-7412	664	14	profits	profit	NOUN
taxlaw-7412	664	15	on	on	ADP
taxlaw-7412	664	16	a	a	DET
taxlaw-7412	664	17	formulaic	formulaic	ADJ
taxlaw-7412	664	18	basis	basis	NOUN
taxlaw-7412	664	19	seems	seem	VERB
taxlaw-7412	664	20	promising.176	promising.176	NOUN
taxlaw-7412	664	21	however	however	ADV
taxlaw-7412	664	22	,	,	PUNCT
taxlaw-7412	664	23	considering	consider	VERB
taxlaw-7412	664	24	that	that	SCONJ
taxlaw-7412	664	25	residual	residual	ADJ
taxlaw-7412	664	26	profits	profit	NOUN
taxlaw-7412	664	27	,	,	PUNCT
taxlaw-7412	664	28	by	by	ADP
taxlaw-7412	664	29	definition	definition	NOUN
taxlaw-7412	664	30	,	,	PUNCT
taxlaw-7412	664	31	are	be	AUX
taxlaw-7412	664	32	not	not	PART
taxlaw-7412	664	33	directly	directly	ADV
taxlaw-7412	664	34	attributable	attributable	ADJ
taxlaw-7412	664	35	to	to	ADP
taxlaw-7412	664	36	any	any	DET
taxlaw-7412	664	37	specific	specific	ADJ
taxlaw-7412	664	38	jurisdiction	jurisdiction	NOUN
taxlaw-7412	664	39	,	,	PUNCT
taxlaw-7412	664	40	any	any	DET
taxlaw-7412	664	41	formula	formula	NOUN
taxlaw-7412	664	42	established	establish	VERB
taxlaw-7412	664	43	on	on	ADP
taxlaw-7412	664	44	the	the	DET
taxlaw-7412	664	45	basis	basis	NOUN
taxlaw-7412	664	46	of	of	ADP
taxlaw-7412	664	47	an	an	DET
taxlaw-7412	664	48	entitlement	entitlement	NOUN
taxlaw-7412	664	49	approach	approach	NOUN
taxlaw-7412	664	50	will	will	AUX
taxlaw-7412	664	51	largely	largely	ADV
taxlaw-7412	664	52	lack	lack	VERB
taxlaw-7412	664	53	economic	economic	ADJ
taxlaw-7412	664	54	rationale	rationale	NOUN
taxlaw-7412	664	55	and	and	CCONJ
taxlaw-7412	664	56	thus	thus	ADV
taxlaw-7412	664	57	be	be	AUX
taxlaw-7412	664	58	significantly	significantly	ADV
taxlaw-7412	664	59	arbitrary	arbitrary	ADJ
taxlaw-7412	664	60	.	.	PUNCT
taxlaw-7412	665	1	177	177	NUM
taxlaw-7412	665	2	the	the	DET
taxlaw-7412	665	3	lack	lack	NOUN
taxlaw-7412	665	4	of	of	ADP
taxlaw-7412	665	5	normative	normative	ADJ
taxlaw-7412	665	6	guidance	guidance	NOUN
taxlaw-7412	665	7	for	for	ADP
taxlaw-7412	665	8	allocating	allocate	VERB
taxlaw-7412	665	9	residual	residual	ADJ
taxlaw-7412	665	10	profits	profit	NOUN
taxlaw-7412	665	11	among	among	ADP
taxlaw-7412	665	12	jurisdictions	jurisdiction	NOUN
taxlaw-7412	665	13	calls	call	VERB
taxlaw-7412	665	14	for	for	ADP
taxlaw-7412	665	15	the	the	DET
taxlaw-7412	665	16	application	application	NOUN
taxlaw-7412	665	17	of	of	ADP
taxlaw-7412	665	18	the	the	DET
taxlaw-7412	665	19	differential	differential	ADJ
taxlaw-7412	665	20	principle	principle	NOUN
taxlaw-7412	665	21	advocated	advocate	VERB
taxlaw-7412	665	22	in	in	ADP
taxlaw-7412	665	23	this	this	DET
taxlaw-7412	665	24	article	article	NOUN
taxlaw-7412	665	25	,	,	PUNCT
taxlaw-7412	665	26	which	which	PRON
taxlaw-7412	665	27	warrants	warrant	VERB
taxlaw-7412	665	28	a	a	DET
taxlaw-7412	665	29	differential	differential	ADJ
taxlaw-7412	665	30	approach	approach	NOUN
taxlaw-7412	665	31	in	in	ADP
taxlaw-7412	665	32	such	such	ADJ
taxlaw-7412	665	33	cases	case	NOUN
taxlaw-7412	665	34	.	.	PUNCT
taxlaw-7412	666	1	similar	similar	ADJ
taxlaw-7412	666	2	to	to	ADP
taxlaw-7412	666	3	the	the	DET
taxlaw-7412	666	4	case	case	NOUN
taxlaw-7412	666	5	of	of	ADP
taxlaw-7412	666	6	unitary	unitary	ADJ
taxlaw-7412	666	7	taxation	taxation	NOUN
taxlaw-7412	666	8	discussed	discuss	VERB
taxlaw-7412	666	9	above	above	ADV
taxlaw-7412	666	10	,	,	PUNCT
taxlaw-7412	666	11	an	an	DET
taxlaw-7412	666	12	appropriate	appropriate	ADJ
taxlaw-7412	666	13	approach	approach	NOUN
taxlaw-7412	666	14	to	to	ADP
taxlaw-7412	666	15	the	the	DET
taxlaw-7412	666	16	allocation	allocation	NOUN
taxlaw-7412	666	17	of	of	ADP
taxlaw-7412	666	18	residual	residual	ADJ
taxlaw-7412	666	19	profits	profit	NOUN
taxlaw-7412	666	20	should	should	AUX
taxlaw-7412	666	21	include	include	VERB
taxlaw-7412	666	22	some	some	DET
taxlaw-7412	666	23	development	development	NOUN
taxlaw-7412	666	24	indicator	indicator	NOUN
taxlaw-7412	666	25	,	,	PUNCT
taxlaw-7412	666	26	such	such	ADJ
taxlaw-7412	666	27	as	as	ADP
taxlaw-7412	666	28	gdp	gdp	NOUN
taxlaw-7412	666	29	per	per	ADP
taxlaw-7412	666	30	capita	capita	NOUN
taxlaw-7412	666	31	,	,	PUNCT
taxlaw-7412	666	32	as	as	ADP
taxlaw-7412	666	33	a	a	DET
taxlaw-7412	666	34	factor	factor	NOUN
taxlaw-7412	666	35	in	in	ADP
taxlaw-7412	666	36	the	the	DET
taxlaw-7412	666	37	apportionment	apportionment	NOUN
taxlaw-7412	666	38	formula.178	formula.178	NOUN
taxlaw-7412	666	39	v.	v.	ADP
taxlaw-7412	666	40	conclusion	conclusion	NOUN
taxlaw-7412	666	41	normative	normative	ADJ
taxlaw-7412	666	42	discussions	discussion	NOUN
taxlaw-7412	666	43	on	on	ADP
taxlaw-7412	666	44	how	how	SCONJ
taxlaw-7412	666	45	to	to	PART
taxlaw-7412	666	46	distribute	distribute	VERB
taxlaw-7412	666	47	tax	tax	NOUN
taxlaw-7412	666	48	jurisdictions	jurisdiction	NOUN
taxlaw-7412	666	49	are	be	AUX
taxlaw-7412	666	50	frequently	frequently	ADV
taxlaw-7412	666	51	met	meet	VERB
taxlaw-7412	666	52	with	with	ADP
taxlaw-7412	666	53	skepticism	skepticism	NOUN
taxlaw-7412	666	54	.	.	PUNCT
taxlaw-7412	667	1	the	the	DET
taxlaw-7412	667	2	realist	realist	ADJ
taxlaw-7412	667	3	view	view	NOUN
taxlaw-7412	667	4	of	of	ADP
taxlaw-7412	667	5	international	international	ADJ
taxlaw-7412	667	6	relations	relation	NOUN
taxlaw-7412	667	7	,	,	PUNCT
taxlaw-7412	667	8	where	where	SCONJ
taxlaw-7412	667	9	any	any	DET
taxlaw-7412	667	10	agreements	agreement	NOUN
taxlaw-7412	667	11	on	on	ADP
taxlaw-7412	667	12	normative	normative	ADJ
taxlaw-7412	667	13	principles	principle	NOUN
taxlaw-7412	667	14	are	be	AUX
taxlaw-7412	667	15	based	base	VERB
taxlaw-7412	667	16	on	on	ADP
taxlaw-7412	667	17	self	self	NOUN
taxlaw-7412	667	18	-	-	PUNCT
taxlaw-7412	667	19	interest	interest	NOUN
taxlaw-7412	667	20	and	and	CCONJ
taxlaw-7412	667	21	bargaining	bargaining	NOUN
taxlaw-7412	667	22	power	power	NOUN
taxlaw-7412	667	23	,	,	PUNCT
taxlaw-7412	667	24	still	still	ADV
taxlaw-7412	667	25	predominates	predominate	VERB
taxlaw-7412	667	26	in	in	ADP
taxlaw-7412	667	27	tax	tax	NOUN
taxlaw-7412	667	28	policy	policy	NOUN
taxlaw-7412	667	29	analysis	analysis	NOUN
taxlaw-7412	667	30	.	.	PUNCT
taxlaw-7412	668	1	yet	yet	ADV
taxlaw-7412	668	2	,	,	PUNCT
taxlaw-7412	668	3	there	there	PRON
taxlaw-7412	668	4	is	be	VERB
taxlaw-7412	668	5	evidence	evidence	NOUN
taxlaw-7412	668	6	that	that	SCONJ
taxlaw-7412	668	7	governments	government	NOUN
taxlaw-7412	668	8	are	be	AUX
taxlaw-7412	668	9	,	,	PUNCT
taxlaw-7412	668	10	at	at	ADP
taxlaw-7412	668	11	least	least	ADJ
taxlaw-7412	668	12	to	to	ADP
taxlaw-7412	668	13	some	some	DET
taxlaw-7412	668	14	extent	extent	NOUN
taxlaw-7412	668	15	,	,	PUNCT
taxlaw-7412	668	16	motivated	motivate	VERB
taxlaw-7412	668	17	by	by	ADP
taxlaw-7412	668	18	a	a	DET
taxlaw-7412	668	19	concern	concern	NOUN
taxlaw-7412	668	20	with	with	ADP
taxlaw-7412	668	21	international	international	ADJ
taxlaw-7412	668	22	justice	justice	NOUN
taxlaw-7412	668	23	.	.	PUNCT
taxlaw-7412	669	1	initiatives	initiative	NOUN
taxlaw-7412	669	2	such	such	ADJ
taxlaw-7412	669	3	as	as	ADP
taxlaw-7412	669	4	the	the	DET
taxlaw-7412	669	5	united	united	PROPN
taxlaw-7412	669	6	nations	nations	PROPN
taxlaw-7412	669	7	’	'	PUNCT
taxlaw-7412	669	8	sustainable	sustainable	ADJ
taxlaw-7412	669	9	development	development	NOUN
taxlaw-7412	669	10	goals	goal	NOUN
taxlaw-7412	669	11	(	(	PUNCT
taxlaw-7412	669	12	sdgs	sdgs	ADJ
taxlaw-7412	669	13	)	)	PUNCT
taxlaw-7412	669	14	,	,	PUNCT
taxlaw-7412	669	15	179	179	NUM
taxlaw-7412	669	16	the	the	DET
taxlaw-7412	669	17	oecd	oecd	PROPN
taxlaw-7412	669	18	’s	’s	PART
taxlaw-7412	669	19	task	task	NOUN
taxlaw-7412	669	20	force	force	NOUN
taxlaw-7412	669	21	on	on	ADP
taxlaw-7412	669	22	tax	tax	NOUN
taxlaw-7412	669	23	and	and	CCONJ
taxlaw-7412	669	24	175	175	NUM
taxlaw-7412	669	25	see	see	ADJ
taxlaw-7412	669	26	christians	christians	PROPN
taxlaw-7412	669	27	&	&	CCONJ
taxlaw-7412	669	28	magalhaes	magalhaes	PROPN
taxlaw-7412	669	29	,	,	PUNCT
taxlaw-7412	669	30	supra	supra	PROPN
taxlaw-7412	669	31	note	note	NOUN
taxlaw-7412	669	32	171	171	NUM
taxlaw-7412	669	33	,	,	PUNCT
taxlaw-7412	669	34	at	at	ADP
taxlaw-7412	669	35	1173–76	1173–76	NUM
taxlaw-7412	669	36	(	(	PUNCT
taxlaw-7412	669	37	showing	show	VERB
taxlaw-7412	669	38	that	that	SCONJ
taxlaw-7412	669	39	the	the	DET
taxlaw-7412	669	40	shift	shift	NOUN
taxlaw-7412	669	41	of	of	ADP
taxlaw-7412	669	42	profits	profit	NOUN
taxlaw-7412	669	43	allocation	allocation	NOUN
taxlaw-7412	669	44	toward	toward	ADP
taxlaw-7412	669	45	location	location	NOUN
taxlaw-7412	669	46	of	of	ADP
taxlaw-7412	669	47	consumers	consumer	NOUN
taxlaw-7412	669	48	will	will	AUX
taxlaw-7412	669	49	mostly	mostly	ADV
taxlaw-7412	669	50	benefit	benefit	VERB
taxlaw-7412	669	51	countries	country	NOUN
taxlaw-7412	669	52	with	with	ADP
taxlaw-7412	669	53	larger	large	ADJ
taxlaw-7412	669	54	consumer	consumer	NOUN
taxlaw-7412	669	55	markets	market	NOUN
taxlaw-7412	669	56	,	,	PUNCT
taxlaw-7412	669	57	such	such	ADJ
taxlaw-7412	669	58	as	as	ADP
taxlaw-7412	669	59	the	the	DET
taxlaw-7412	669	60	eu	eu	PROPN
taxlaw-7412	669	61	countries	country	NOUN
taxlaw-7412	669	62	,	,	PUNCT
taxlaw-7412	669	63	the	the	DET
taxlaw-7412	669	64	u.s	u.s	PROPN
taxlaw-7412	669	65	.	.	PROPN
taxlaw-7412	669	66	,	,	PUNCT
taxlaw-7412	669	67	and	and	CCONJ
taxlaw-7412	669	68	middle	middle	ADJ
taxlaw-7412	669	69	-	-	PUNCT
taxlaw-7412	669	70	income	income	NOUN
taxlaw-7412	669	71	countries	country	NOUN
taxlaw-7412	669	72	,	,	PUNCT
taxlaw-7412	669	73	rather	rather	ADV
taxlaw-7412	669	74	than	than	ADP
taxlaw-7412	669	75	the	the	DET
taxlaw-7412	669	76	lower	low	ADJ
taxlaw-7412	669	77	-	-	PUNCT
taxlaw-7412	669	78	income	income	NOUN
taxlaw-7412	669	79	ones	one	NOUN
taxlaw-7412	669	80	)	)	PUNCT
taxlaw-7412	669	81	.	.	PUNCT
taxlaw-7412	670	1	see	see	VERB
taxlaw-7412	670	2	also	also	ADV
taxlaw-7412	670	3	faccio	faccio	PROPN
taxlaw-7412	670	4	&	&	CCONJ
taxlaw-7412	670	5	fitzgerald	fitzgerald	PROPN
taxlaw-7412	670	6	,	,	PUNCT
taxlaw-7412	670	7	supra	supra	PROPN
taxlaw-7412	670	8	note	note	PROPN
taxlaw-7412	670	9	162	162	NUM
taxlaw-7412	670	10	,	,	PUNCT
taxlaw-7412	670	11	at	at	ADP
taxlaw-7412	670	12	85	85	NUM
taxlaw-7412	670	13	;	;	PUNCT
taxlaw-7412	670	14	independent	independent	ADJ
taxlaw-7412	670	15	commission	commission	NOUN
taxlaw-7412	670	16	for	for	ADP
taxlaw-7412	670	17	the	the	DET
taxlaw-7412	670	18	reform	reform	NOUN
taxlaw-7412	670	19	of	of	ADP
taxlaw-7412	670	20	international	international	ADJ
taxlaw-7412	670	21	corporate	corporate	ADJ
taxlaw-7412	670	22	taxation	taxation	NOUN
taxlaw-7412	670	23	,	,	PUNCT
taxlaw-7412	670	24	a	a	DET
taxlaw-7412	670	25	roadmap	roadmap	NOUN
taxlaw-7412	670	26	to	to	PART
taxlaw-7412	670	27	improve	improve	VERB
taxlaw-7412	670	28	rules	rule	NOUN
taxlaw-7412	670	29	for	for	ADP
taxlaw-7412	670	30	taxing	tax	VERB
taxlaw-7412	670	31	multinationals	multinational	NOUN
taxlaw-7412	670	32	:	:	PUNCT
taxlaw-7412	670	33	a	a	DET
taxlaw-7412	670	34	fairer	fair	ADJ
taxlaw-7412	670	35	future	future	NOUN
taxlaw-7412	670	36	for	for	ADP
taxlaw-7412	670	37	global	global	ADJ
taxlaw-7412	670	38	taxation	taxation	NOUN
taxlaw-7412	670	39	10	10	NUM
taxlaw-7412	670	40	(	(	PUNCT
taxlaw-7412	670	41	2018	2018	NUM
taxlaw-7412	670	42	)	)	PUNCT
taxlaw-7412	670	43	.	.	PUNCT
taxlaw-7412	671	1	176	176	NUM
taxlaw-7412	671	2	see	see	VERB
taxlaw-7412	671	3	reuven	reuven	PROPN
taxlaw-7412	671	4	s.	s.	PROPN
taxlaw-7412	671	5	avi	avi	PROPN
taxlaw-7412	671	6	-	-	PUNCT
taxlaw-7412	671	7	yonah	yonah	PROPN
taxlaw-7412	671	8	&	&	CCONJ
taxlaw-7412	671	9	ilan	ilan	PROPN
taxlaw-7412	671	10	benshalom	benshalom	PROPN
taxlaw-7412	671	11	,	,	PUNCT
taxlaw-7412	671	12	formulary	formulary	NOUN
taxlaw-7412	671	13	apportionment	apportionment	NOUN
taxlaw-7412	671	14	–	–	PUNCT
taxlaw-7412	671	15	myths	myth	NOUN
taxlaw-7412	671	16	and	and	CCONJ
taxlaw-7412	671	17	prospects	prospect	NOUN
taxlaw-7412	671	18	:	:	PUNCT
taxlaw-7412	671	19	promoting	promote	VERB
taxlaw-7412	671	20	better	well	ADJ
taxlaw-7412	671	21	international	international	ADJ
taxlaw-7412	671	22	tax	tax	NOUN
taxlaw-7412	671	23	policies	policy	NOUN
taxlaw-7412	671	24	by	by	ADP
taxlaw-7412	671	25	utilizing	utilize	VERB
taxlaw-7412	671	26	the	the	DET
taxlaw-7412	671	27	misunderstood	misunderstood	NOUN
taxlaw-7412	671	28	and	and	CCONJ
taxlaw-7412	671	29	under	under	ADV
taxlaw-7412	671	30	-	-	PUNCT
taxlaw-7412	671	31	theorized	theorize	VERB
taxlaw-7412	671	32	formulary	formulary	NOUN
taxlaw-7412	671	33	alternative	alternative	NOUN
taxlaw-7412	671	34	,	,	PUNCT
taxlaw-7412	671	35	3	3	NUM
taxlaw-7412	671	36	world	world	NOUN
taxlaw-7412	671	37	tax	tax	NOUN
taxlaw-7412	671	38	j.	j.	PROPN
taxlaw-7412	671	39	371	371	NUM
taxlaw-7412	671	40	(	(	PUNCT
taxlaw-7412	671	41	2011	2011	NUM
taxlaw-7412	671	42	)	)	PUNCT
taxlaw-7412	671	43	.	.	PUNCT
taxlaw-7412	672	1	177	177	NUM
taxlaw-7412	672	2	see	see	VERB
taxlaw-7412	672	3	reuven	reuven	PROPN
taxlaw-7412	672	4	s.	s.	PROPN
taxlaw-7412	672	5	avi	avi	PROPN
taxlaw-7412	672	6	-	-	PUNCT
taxlaw-7412	672	7	yonah	yonah	PROPN
taxlaw-7412	672	8	,	,	PUNCT
taxlaw-7412	672	9	the	the	DET
taxlaw-7412	672	10	rise	rise	NOUN
taxlaw-7412	672	11	and	and	CCONJ
taxlaw-7412	672	12	fall	fall	NOUN
taxlaw-7412	672	13	of	of	ADP
taxlaw-7412	672	14	arm	arm	NOUN
taxlaw-7412	672	15	’s	’s	PART
taxlaw-7412	672	16	length	length	NOUN
taxlaw-7412	672	17	:	:	PUNCT
taxlaw-7412	672	18	a	a	DET
taxlaw-7412	672	19	study	study	NOUN
taxlaw-7412	672	20	in	in	ADP
taxlaw-7412	672	21	the	the	DET
taxlaw-7412	672	22	evolution	evolution	NOUN
taxlaw-7412	672	23	of	of	ADP
taxlaw-7412	672	24	u.s	u.s	PROPN
taxlaw-7412	672	25	.	.	PROPN
taxlaw-7412	672	26	international	international	PROPN
taxlaw-7412	672	27	taxation	taxation	PROPN
taxlaw-7412	672	28	,	,	PUNCT
taxlaw-7412	672	29	15	15	NUM
taxlaw-7412	672	30	va	va	NOUN
taxlaw-7412	672	31	.	.	PUNCT
taxlaw-7412	672	32	tax	tax	PROPN
taxlaw-7412	672	33	rev	rev	PROPN
taxlaw-7412	672	34	.	.	PROPN
taxlaw-7412	672	35	89	89	NUM
taxlaw-7412	672	36	,	,	PUNCT
taxlaw-7412	672	37	148–49	148–49	NUM
taxlaw-7412	672	38	(	(	PUNCT
taxlaw-7412	672	39	1995	1995	NUM
taxlaw-7412	672	40	)	)	PUNCT
taxlaw-7412	672	41	(	(	PUNCT
taxlaw-7412	672	42	noting	note	VERB
taxlaw-7412	672	43	that	that	SCONJ
taxlaw-7412	672	44	residual	residual	ADJ
taxlaw-7412	672	45	profit	profit	NOUN
taxlaw-7412	672	46	,	,	PUNCT
taxlaw-7412	672	47	by	by	ADP
taxlaw-7412	672	48	definition	definition	NOUN
taxlaw-7412	672	49	,	,	PUNCT
taxlaw-7412	672	50	is	be	AUX
taxlaw-7412	672	51	the	the	DET
taxlaw-7412	672	52	return	return	NOUN
taxlaw-7412	672	53	resulting	result	VERB
taxlaw-7412	672	54	from	from	ADP
taxlaw-7412	672	55	the	the	DET
taxlaw-7412	672	56	interaction	interaction	NOUN
taxlaw-7412	672	57	of	of	ADP
taxlaw-7412	672	58	the	the	DET
taxlaw-7412	672	59	constituent	constituent	ADJ
taxlaw-7412	672	60	parts	part	NOUN
taxlaw-7412	672	61	of	of	ADP
taxlaw-7412	672	62	a	a	DET
taxlaw-7412	672	63	multinational	multinational	ADJ
taxlaw-7412	672	64	entity	entity	NOUN
taxlaw-7412	672	65	and	and	CCONJ
taxlaw-7412	672	66	thereby	thereby	ADV
taxlaw-7412	672	67	can	can	AUX
taxlaw-7412	672	68	not	not	PART
taxlaw-7412	672	69	be	be	AUX
taxlaw-7412	672	70	assigned	assign	VERB
taxlaw-7412	672	71	to	to	ADP
taxlaw-7412	672	72	respective	respective	ADJ
taxlaw-7412	672	73	components	component	NOUN
taxlaw-7412	672	74	without	without	ADP
taxlaw-7412	672	75	a	a	DET
taxlaw-7412	672	76	significant	significant	ADJ
taxlaw-7412	672	77	degree	degree	NOUN
taxlaw-7412	672	78	of	of	ADP
taxlaw-7412	672	79	arbitrariness	arbitrariness	NOUN
taxlaw-7412	672	80	)	)	PUNCT
taxlaw-7412	672	81	.	.	PUNCT
taxlaw-7412	672	82	178	178	NUM
taxlaw-7412	672	83	for	for	ADP
taxlaw-7412	672	84	the	the	DET
taxlaw-7412	672	85	idea	idea	NOUN
taxlaw-7412	672	86	of	of	ADP
taxlaw-7412	672	87	including	include	VERB
taxlaw-7412	672	88	a	a	DET
taxlaw-7412	672	89	differential	differential	ADJ
taxlaw-7412	672	90	approach	approach	NOUN
taxlaw-7412	672	91	to	to	ADP
taxlaw-7412	672	92	the	the	DET
taxlaw-7412	672	93	allocation	allocation	NOUN
taxlaw-7412	672	94	of	of	ADP
taxlaw-7412	672	95	multinationals	multinational	NOUN
taxlaw-7412	672	96	’	'	PUNCT
taxlaw-7412	672	97	profits	profit	NOUN
taxlaw-7412	672	98	,	,	PUNCT
taxlaw-7412	672	99	see	see	VERB
taxlaw-7412	672	100	musgrave	musgrave	PROPN
taxlaw-7412	672	101	&	&	CCONJ
taxlaw-7412	672	102	musgrave	musgrave	PROPN
taxlaw-7412	672	103	,	,	PUNCT
taxlaw-7412	672	104	supra	supra	PROPN
taxlaw-7412	672	105	note	note	NOUN
taxlaw-7412	672	106	3	3	NUM
taxlaw-7412	672	107	,	,	PUNCT
taxlaw-7412	672	108	at	at	ADP
taxlaw-7412	672	109	85	85	NUM
taxlaw-7412	672	110	(	(	PUNCT
taxlaw-7412	672	111	“	"	PUNCT
taxlaw-7412	672	112	[	[	X
taxlaw-7412	672	113	t]he	t]he	ADJ
taxlaw-7412	672	114	only	only	ADJ
taxlaw-7412	672	115	satisfactory	satisfactory	ADJ
taxlaw-7412	672	116	solution	solution	NOUN
taxlaw-7412	672	117	.	.	PUNCT
taxlaw-7412	672	118	.	.	PUNCT
taxlaw-7412	672	119	.	.	PUNCT
taxlaw-7412	673	1	would	would	AUX
taxlaw-7412	673	2	be	be	AUX
taxlaw-7412	673	3	the	the	DET
taxlaw-7412	673	4	taxation	taxation	NOUN
taxlaw-7412	673	5	of	of	ADP
taxlaw-7412	673	6	such	such	ADJ
taxlaw-7412	673	7	[	[	X
taxlaw-7412	673	8	multinational	multinational	ADJ
taxlaw-7412	673	9	]	]	PUNCT
taxlaw-7412	673	10	income	income	NOUN
taxlaw-7412	673	11	on	on	ADP
taxlaw-7412	673	12	an	an	DET
taxlaw-7412	673	13	international	international	ADJ
taxlaw-7412	673	14	basis	basis	NOUN
taxlaw-7412	673	15	with	with	ADP
taxlaw-7412	673	16	subsequent	subsequent	ADJ
taxlaw-7412	673	17	allocation	allocation	NOUN
taxlaw-7412	673	18	of	of	ADP
taxlaw-7412	673	19	proceeds	proceed	NOUN
taxlaw-7412	673	20	on	on	ADP
taxlaw-7412	673	21	an	an	DET
taxlaw-7412	673	22	apportionment	apportionment	ADJ
taxlaw-7412	673	23	basis	basis	NOUN
taxlaw-7412	673	24	among	among	ADP
taxlaw-7412	673	25	the	the	DET
taxlaw-7412	673	26	participating	participate	VERB
taxlaw-7412	673	27	countries	country	NOUN
taxlaw-7412	673	28	,	,	PUNCT
taxlaw-7412	673	29	making	make	VERB
taxlaw-7412	673	30	allowance	allowance	NOUN
taxlaw-7412	673	31	for	for	ADP
taxlaw-7412	673	32	distributional	distributional	ADJ
taxlaw-7412	673	33	considerations	consideration	NOUN
taxlaw-7412	673	34	.	.	PUNCT
taxlaw-7412	673	35	”	"	PUNCT
taxlaw-7412	673	36	)	)	PUNCT
taxlaw-7412	673	37	.	.	PUNCT
taxlaw-7412	674	1	179	179	NUM
taxlaw-7412	674	2	g.a	g.a	PROPN
taxlaw-7412	674	3	.	.	PROPN
taxlaw-7412	674	4	res	re	NOUN
taxlaw-7412	674	5	.	.	PUNCT
taxlaw-7412	675	1	70/1	70/1	NUM
taxlaw-7412	675	2	,	,	PUNCT
taxlaw-7412	675	3	¶	¶	NUM
taxlaw-7412	675	4	43	43	NUM
taxlaw-7412	675	5	(	(	PUNCT
taxlaw-7412	675	6	oct	oct	PROPN
taxlaw-7412	675	7	.	.	PROPN
taxlaw-7412	675	8	21	21	NUM
taxlaw-7412	675	9	,	,	PUNCT
taxlaw-7412	675	10	2015	2015	NUM
taxlaw-7412	675	11	)	)	PUNCT
taxlaw-7412	675	12	(	(	PUNCT
taxlaw-7412	675	13	stating	state	VERB
taxlaw-7412	675	14	that	that	SCONJ
taxlaw-7412	675	15	,	,	PUNCT
taxlaw-7412	675	16	among	among	ADP
taxlaw-7412	675	17	other	other	ADJ
taxlaw-7412	675	18	goals	goal	NOUN
taxlaw-7412	675	19	,	,	PUNCT
taxlaw-7412	675	20	it	it	PRON
taxlaw-7412	675	21	aims	aim	VERB
taxlaw-7412	675	22	to	to	PART
taxlaw-7412	675	23	“	"	PUNCT
taxlaw-7412	675	24	mobilize	mobilize	VERB
taxlaw-7412	675	25	public	public	ADJ
taxlaw-7412	675	26	resources	resource	NOUN
taxlaw-7412	675	27	domestically	domestically	ADV
taxlaw-7412	675	28	,	,	PUNCT
taxlaw-7412	675	29	especially	especially	ADV
taxlaw-7412	675	30	in	in	ADP
taxlaw-7412	675	31	the	the	DET
taxlaw-7412	675	32	poorest	poor	ADJ
taxlaw-7412	675	33	and	and	CCONJ
taxlaw-7412	675	34	most	most	ADV
taxlaw-7412	675	35	vulnerable	vulnerable	ADJ
taxlaw-7412	675	36	countries	country	NOUN
taxlaw-7412	675	37	with	with	ADP
taxlaw-7412	675	38	limited	limited	ADJ
taxlaw-7412	675	39	domestic	domestic	ADJ
taxlaw-7412	675	40	resources	resource	NOUN
taxlaw-7412	675	41	”	"	PUNCT
taxlaw-7412	675	42	)	)	PUNCT
taxlaw-7412	675	43	.	.	PUNCT
taxlaw-7412	676	1	86	86	NUM
taxlaw-7412	676	2	columbia	columbia	PROPN
taxlaw-7412	676	3	journal	journal	PROPN
taxlaw-7412	676	4	of	of	ADP
taxlaw-7412	676	5	tax	tax	NOUN
taxlaw-7412	676	6	law	law	NOUN
taxlaw-7412	676	7	[	[	X
taxlaw-7412	676	8	vol	vol	NOUN
taxlaw-7412	676	9	.	.	PUNCT
taxlaw-7412	677	1	12:58	12:58	NUM
taxlaw-7412	677	2	development	development	NOUN
taxlaw-7412	677	3	,	,	PUNCT
taxlaw-7412	677	4	180	180	NUM
taxlaw-7412	677	5	and	and	CCONJ
taxlaw-7412	677	6	the	the	DET
taxlaw-7412	677	7	inter	inter	ADJ
taxlaw-7412	677	8	-	-	ADJ
taxlaw-7412	677	9	agency	agency	ADJ
taxlaw-7412	677	10	platform	platform	NOUN
taxlaw-7412	677	11	for	for	ADP
taxlaw-7412	677	12	collaboration	collaboration	NOUN
taxlaw-7412	677	13	on	on	ADP
taxlaw-7412	677	14	tax	tax	NOUN
taxlaw-7412	677	15	181	181	NUM
taxlaw-7412	677	16	seem	seem	VERB
taxlaw-7412	677	17	to	to	PART
taxlaw-7412	677	18	demonstrate	demonstrate	VERB
taxlaw-7412	677	19	a	a	DET
taxlaw-7412	677	20	substantial	substantial	ADJ
taxlaw-7412	677	21	effort	effort	NOUN
taxlaw-7412	677	22	to	to	PART
taxlaw-7412	677	23	improve	improve	VERB
taxlaw-7412	677	24	economic	economic	ADJ
taxlaw-7412	677	25	development	development	NOUN
taxlaw-7412	677	26	in	in	ADP
taxlaw-7412	677	27	less	less	ADV
taxlaw-7412	677	28	affluent	affluent	ADJ
taxlaw-7412	677	29	countries	country	NOUN
taxlaw-7412	677	30	.	.	PUNCT
taxlaw-7412	678	1	additionally	additionally	ADV
taxlaw-7412	678	2	,	,	PUNCT
taxlaw-7412	678	3	a	a	DET
taxlaw-7412	678	4	meaningful	meaningful	ADJ
taxlaw-7412	678	5	concern	concern	NOUN
taxlaw-7412	678	6	with	with	ADP
taxlaw-7412	678	7	international	international	ADJ
taxlaw-7412	678	8	redistribution	redistribution	NOUN
taxlaw-7412	678	9	may	may	AUX
taxlaw-7412	678	10	encourage	encourage	VERB
taxlaw-7412	678	11	cooperation	cooperation	NOUN
taxlaw-7412	678	12	of	of	ADP
taxlaw-7412	678	13	lower	low	ADJ
taxlaw-7412	678	14	-	-	PUNCT
taxlaw-7412	678	15	income	income	NOUN
taxlaw-7412	678	16	countries	country	NOUN
taxlaw-7412	678	17	in	in	ADP
taxlaw-7412	678	18	undertaking	undertake	VERB
taxlaw-7412	678	19	obligations	obligation	NOUN
taxlaw-7412	678	20	required	require	VERB
taxlaw-7412	678	21	for	for	ADP
taxlaw-7412	678	22	a	a	DET
taxlaw-7412	678	23	coordinated	coordinated	ADJ
taxlaw-7412	678	24	effort	effort	NOUN
taxlaw-7412	678	25	to	to	PART
taxlaw-7412	678	26	address	address	VERB
taxlaw-7412	678	27	the	the	DET
taxlaw-7412	678	28	current	current	ADJ
taxlaw-7412	678	29	international	international	ADJ
taxlaw-7412	678	30	tax	tax	NOUN
taxlaw-7412	678	31	challenges	challenge	NOUN
taxlaw-7412	678	32	.	.	PUNCT
taxlaw-7412	679	1	insofar	insofar	ADV
taxlaw-7412	679	2	that	that	SCONJ
taxlaw-7412	679	3	this	this	PRON
taxlaw-7412	679	4	is	be	AUX
taxlaw-7412	679	5	the	the	DET
taxlaw-7412	679	6	case	case	NOUN
taxlaw-7412	679	7	,	,	PUNCT
taxlaw-7412	679	8	more	more	ADV
taxlaw-7412	679	9	extended	extended	ADJ
taxlaw-7412	679	10	discussions	discussion	NOUN
taxlaw-7412	679	11	about	about	ADP
taxlaw-7412	679	12	inter	inter	ADJ
taxlaw-7412	679	13	-	-	ADJ
taxlaw-7412	679	14	nation	nation	ADJ
taxlaw-7412	679	15	equity	equity	NOUN
taxlaw-7412	679	16	should	should	AUX
taxlaw-7412	679	17	provide	provide	VERB
taxlaw-7412	679	18	normative	normative	ADJ
taxlaw-7412	679	19	guidance	guidance	NOUN
taxlaw-7412	679	20	for	for	ADP
taxlaw-7412	679	21	an	an	DET
taxlaw-7412	679	22	allocation	allocation	NOUN
taxlaw-7412	679	23	of	of	ADP
taxlaw-7412	679	24	the	the	DET
taxlaw-7412	679	25	international	international	ADJ
taxlaw-7412	679	26	tax	tax	NOUN
taxlaw-7412	679	27	base	base	NOUN
taxlaw-7412	679	28	that	that	PRON
taxlaw-7412	679	29	allows	allow	VERB
taxlaw-7412	679	30	for	for	ADP
taxlaw-7412	679	31	meaningful	meaningful	ADJ
taxlaw-7412	679	32	redistribution	redistribution	NOUN
taxlaw-7412	679	33	while	while	SCONJ
taxlaw-7412	679	34	preserving	preserve	VERB
taxlaw-7412	679	35	nations	nation	NOUN
taxlaw-7412	679	36	’	'	PUNCT
taxlaw-7412	679	37	entitlements	entitlement	NOUN
taxlaw-7412	679	38	.	.	PUNCT
taxlaw-7412	680	1	there	there	PRON
taxlaw-7412	680	2	is	be	VERB
taxlaw-7412	680	3	also	also	ADV
taxlaw-7412	680	4	reason	reason	NOUN
taxlaw-7412	680	5	to	to	PART
taxlaw-7412	680	6	argue	argue	VERB
taxlaw-7412	680	7	that	that	DET
taxlaw-7412	680	8	redistribution	redistribution	NOUN
taxlaw-7412	680	9	through	through	ADP
taxlaw-7412	680	10	allocation	allocation	NOUN
taxlaw-7412	680	11	of	of	ADP
taxlaw-7412	680	12	taxing	tax	VERB
taxlaw-7412	680	13	rights	right	NOUN
taxlaw-7412	680	14	is	be	AUX
taxlaw-7412	680	15	a	a	DET
taxlaw-7412	680	16	viable	viable	ADJ
taxlaw-7412	680	17	option	option	NOUN
taxlaw-7412	680	18	compared	compare	VERB
taxlaw-7412	680	19	to	to	ADP
taxlaw-7412	680	20	alternative	alternative	ADJ
taxlaw-7412	680	21	policies	policy	NOUN
taxlaw-7412	680	22	.	.	PUNCT
taxlaw-7412	681	1	for	for	ADP
taxlaw-7412	681	2	instance	instance	NOUN
taxlaw-7412	681	3	,	,	PUNCT
taxlaw-7412	681	4	there	there	PRON
taxlaw-7412	681	5	are	be	VERB
taxlaw-7412	681	6	doubts	doubt	NOUN
taxlaw-7412	681	7	as	as	ADP
taxlaw-7412	681	8	to	to	ADP
taxlaw-7412	681	9	the	the	DET
taxlaw-7412	681	10	effectiveness	effectiveness	NOUN
taxlaw-7412	681	11	of	of	ADP
taxlaw-7412	681	12	development	development	NOUN
taxlaw-7412	681	13	aid	aid	NOUN
taxlaw-7412	681	14	,	,	PUNCT
taxlaw-7412	681	15	especially	especially	ADV
taxlaw-7412	681	16	considering	consider	VERB
taxlaw-7412	681	17	its	its	PRON
taxlaw-7412	681	18	potential	potential	NOUN
taxlaw-7412	681	19	to	to	PART
taxlaw-7412	681	20	exacerbate	exacerbate	VERB
taxlaw-7412	681	21	corruption	corruption	NOUN
taxlaw-7412	681	22	and	and	CCONJ
taxlaw-7412	681	23	reduce	reduce	VERB
taxlaw-7412	681	24	incentives	incentive	NOUN
taxlaw-7412	681	25	to	to	PART
taxlaw-7412	681	26	develop	develop	VERB
taxlaw-7412	681	27	sustainable	sustainable	ADJ
taxlaw-7412	681	28	policies.182	policies.182	NOUN
taxlaw-7412	681	29	foreign	foreign	ADJ
taxlaw-7412	681	30	aid	aid	NOUN
taxlaw-7412	681	31	also	also	ADV
taxlaw-7412	681	32	often	often	ADV
taxlaw-7412	681	33	limits	limit	VERB
taxlaw-7412	681	34	recipient	recipient	NOUN
taxlaw-7412	681	35	countries	country	NOUN
taxlaw-7412	681	36	’	'	PUNCT
taxlaw-7412	681	37	fiscal	fiscal	ADJ
taxlaw-7412	681	38	autonomy	autonomy	NOUN
taxlaw-7412	681	39	because	because	SCONJ
taxlaw-7412	681	40	donor	donor	NOUN
taxlaw-7412	681	41	countries	country	NOUN
taxlaw-7412	681	42	frequently	frequently	ADV
taxlaw-7412	681	43	impose	impose	VERB
taxlaw-7412	681	44	direct	direct	ADJ
taxlaw-7412	681	45	control	control	NOUN
taxlaw-7412	681	46	over	over	ADP
taxlaw-7412	681	47	expenditure	expenditure	NOUN
taxlaw-7412	681	48	of	of	ADP
taxlaw-7412	681	49	aid	aid	NOUN
taxlaw-7412	681	50	toward	toward	ADP
taxlaw-7412	681	51	specific	specific	ADJ
taxlaw-7412	681	52	projects.183	projects.183	NOUN
taxlaw-7412	681	53	moreover	moreover	ADV
taxlaw-7412	681	54	,	,	PUNCT
taxlaw-7412	681	55	redistribution	redistribution	NOUN
taxlaw-7412	681	56	through	through	ADP
taxlaw-7412	681	57	foreign	foreign	ADJ
taxlaw-7412	681	58	aid	aid	NOUN
taxlaw-7412	681	59	lacks	lack	VERB
taxlaw-7412	681	60	uniformity	uniformity	NOUN
taxlaw-7412	681	61	since	since	SCONJ
taxlaw-7412	681	62	the	the	DET
taxlaw-7412	681	63	selection	selection	NOUN
taxlaw-7412	681	64	of	of	ADP
taxlaw-7412	681	65	recipients	recipient	NOUN
taxlaw-7412	681	66	depends	depend	VERB
taxlaw-7412	681	67	on	on	ADP
taxlaw-7412	681	68	reasons	reason	NOUN
taxlaw-7412	681	69	that	that	PRON
taxlaw-7412	681	70	are	be	AUX
taxlaw-7412	681	71	fairly	fairly	ADV
taxlaw-7412	681	72	arbitrary	arbitrary	ADJ
taxlaw-7412	681	73	from	from	ADP
taxlaw-7412	681	74	a	a	DET
taxlaw-7412	681	75	normative	normative	ADJ
taxlaw-7412	681	76	perspective	perspective	NOUN
taxlaw-7412	681	77	,	,	PUNCT
taxlaw-7412	681	78	such	such	ADJ
taxlaw-7412	681	79	as	as	ADP
taxlaw-7412	681	80	close	close	ADJ
taxlaw-7412	681	81	economic	economic	ADJ
taxlaw-7412	681	82	ties	tie	NOUN
taxlaw-7412	681	83	or	or	CCONJ
taxlaw-7412	681	84	geographic	geographic	ADJ
taxlaw-7412	681	85	proximity.184	proximity.184	NOUN
taxlaw-7412	681	86	compared	compare	VERB
taxlaw-7412	681	87	to	to	ADP
taxlaw-7412	681	88	differential	differential	ADJ
taxlaw-7412	681	89	treatments	treatment	NOUN
taxlaw-7412	681	90	adopted	adopt	VERB
taxlaw-7412	681	91	in	in	ADP
taxlaw-7412	681	92	other	other	ADJ
taxlaw-7412	681	93	areas	area	NOUN
taxlaw-7412	681	94	of	of	ADP
taxlaw-7412	681	95	law	law	NOUN
taxlaw-7412	681	96	,	,	PUNCT
taxlaw-7412	681	97	differentiation	differentiation	NOUN
taxlaw-7412	681	98	in	in	ADP
taxlaw-7412	681	99	international	international	ADJ
taxlaw-7412	681	100	tax	tax	NOUN
taxlaw-7412	681	101	law	law	NOUN
taxlaw-7412	681	102	also	also	ADV
taxlaw-7412	681	103	seems	seem	VERB
taxlaw-7412	681	104	to	to	PART
taxlaw-7412	681	105	offer	offer	VERB
taxlaw-7412	681	106	a	a	DET
taxlaw-7412	681	107	more	more	ADV
taxlaw-7412	681	108	promising	promising	ADJ
taxlaw-7412	681	109	and	and	CCONJ
taxlaw-7412	681	110	direct	direct	ADJ
taxlaw-7412	681	111	form	form	NOUN
taxlaw-7412	681	112	of	of	ADP
taxlaw-7412	681	113	redistribution	redistribution	NOUN
taxlaw-7412	681	114	because	because	SCONJ
taxlaw-7412	681	115	it	it	PRON
taxlaw-7412	681	116	entails	entail	VERB
taxlaw-7412	681	117	less	less	ADJ
taxlaw-7412	681	118	distortionary	distortionary	ADJ
taxlaw-7412	681	119	effects.185	effects.185	NOUN
taxlaw-7412	681	120	improving	improve	VERB
taxlaw-7412	681	121	taxing	tax	VERB
taxlaw-7412	681	122	rights	right	NOUN
taxlaw-7412	681	123	of	of	ADP
taxlaw-7412	681	124	lower	low	ADJ
taxlaw-7412	681	125	-	-	PUNCT
taxlaw-7412	681	126	income	income	NOUN
taxlaw-7412	681	127	countries	country	NOUN
taxlaw-7412	681	128	also	also	ADV
taxlaw-7412	681	129	contributes	contribute	VERB
taxlaw-7412	681	130	to	to	ADP
taxlaw-7412	681	131	their	their	PRON
taxlaw-7412	681	132	ability	ability	NOUN
taxlaw-7412	681	133	to	to	PART
taxlaw-7412	681	134	mobilize	mobilize	VERB
taxlaw-7412	681	135	revenue	revenue	NOUN
taxlaw-7412	681	136	,	,	PUNCT
taxlaw-7412	681	137	which	which	PRON
taxlaw-7412	681	138	is	be	AUX
taxlaw-7412	681	139	a	a	DET
taxlaw-7412	681	140	fundamental	fundamental	ADJ
taxlaw-7412	681	141	requirement	requirement	NOUN
taxlaw-7412	681	142	to	to	PART
taxlaw-7412	681	143	finance	finance	VERB
taxlaw-7412	681	144	achievement	achievement	NOUN
taxlaw-7412	681	145	of	of	ADP
taxlaw-7412	681	146	sustainable	sustainable	ADJ
taxlaw-7412	681	147	development	development	NOUN
taxlaw-7412	681	148	goals.186	goals.186	VERB
taxlaw-7412	681	149	180	180	NUM
taxlaw-7412	681	150	oecd	oecd	PROPN
taxlaw-7412	681	151	,	,	PUNCT
taxlaw-7412	681	152	oecd	oecd	PROPN
taxlaw-7412	681	153	work	work	NOUN
taxlaw-7412	681	154	on	on	ADP
taxlaw-7412	681	155	tax	tax	NOUN
taxlaw-7412	681	156	and	and	CCONJ
taxlaw-7412	681	157	development	development	NOUN
taxlaw-7412	681	158	32	32	NUM
taxlaw-7412	681	159	(	(	PUNCT
taxlaw-7412	681	160	2019	2019	NUM
taxlaw-7412	681	161	)	)	PUNCT
taxlaw-7412	681	162	,	,	PUNCT
taxlaw-7412	681	163	http://www.oecd.org/ctp/brochureoecd-work-on-tax-and-development.pdf	http://www.oecd.org/ctp/brochureoecd-work-on-tax-and-development.pdf	NOUN
taxlaw-7412	682	1	[	[	X
taxlaw-7412	682	2	https://perma.cc/w8ee-4x6u	https://perma.cc/w8ee-4x6u	X
taxlaw-7412	682	3	]	]	X
taxlaw-7412	682	4	(	(	PUNCT
taxlaw-7412	682	5	stating	state	VERB
taxlaw-7412	682	6	that	that	SCONJ
taxlaw-7412	682	7	it	it	PRON
taxlaw-7412	682	8	was	be	AUX
taxlaw-7412	682	9	established	establish	VERB
taxlaw-7412	682	10	to	to	PART
taxlaw-7412	682	11	“	"	PUNCT
taxlaw-7412	682	12	build	build	VERB
taxlaw-7412	682	13	an	an	DET
taxlaw-7412	682	14	environment	environment	NOUN
taxlaw-7412	682	15	in	in	ADP
taxlaw-7412	682	16	developing	develop	VERB
taxlaw-7412	682	17	countries	country	NOUN
taxlaw-7412	682	18	that	that	PRON
taxlaw-7412	682	19	will	will	AUX
taxlaw-7412	682	20	enable	enable	VERB
taxlaw-7412	682	21	them	they	PRON
taxlaw-7412	682	22	to	to	PART
taxlaw-7412	682	23	collect	collect	VERB
taxlaw-7412	682	24	appropriate	appropriate	ADJ
taxlaw-7412	682	25	and	and	CCONJ
taxlaw-7412	682	26	adequate	adequate	ADJ
taxlaw-7412	682	27	tax	tax	NOUN
taxlaw-7412	682	28	revenues	revenue	NOUN
taxlaw-7412	682	29	and	and	CCONJ
taxlaw-7412	682	30	build	build	VERB
taxlaw-7412	682	31	effective	effective	ADJ
taxlaw-7412	682	32	states	state	NOUN
taxlaw-7412	682	33	”	"	PUNCT
taxlaw-7412	682	34	)	)	PUNCT
taxlaw-7412	682	35	.	.	PUNCT
taxlaw-7412	683	1	181	181	NUM
taxlaw-7412	683	2	the	the	DET
taxlaw-7412	683	3	platform	platform	NOUN
taxlaw-7412	683	4	for	for	ADP
taxlaw-7412	683	5	collaboration	collaboration	NOUN
taxlaw-7412	683	6	on	on	ADP
taxlaw-7412	683	7	tax	tax	NOUN
taxlaw-7412	683	8	,	,	PUNCT
taxlaw-7412	683	9	strengthening	strengthen	VERB
taxlaw-7412	683	10	tax	tax	NOUN
taxlaw-7412	683	11	capacity	capacity	NOUN
taxlaw-7412	683	12	in	in	ADP
taxlaw-7412	683	13	developing	develop	VERB
taxlaw-7412	683	14	countries	country	NOUN
taxlaw-7412	683	15	:	:	PUNCT
taxlaw-7412	683	16	inter	inter	ADJ
taxlaw-7412	683	17	-	-	ADJ
taxlaw-7412	683	18	agency	agency	ADJ
taxlaw-7412	683	19	platform	platform	NOUN
taxlaw-7412	683	20	for	for	ADP
taxlaw-7412	683	21	collaboration	collaboration	NOUN
taxlaw-7412	683	22	on	on	ADP
taxlaw-7412	683	23	tax	tax	NOUN
taxlaw-7412	683	24	(	(	PUNCT
taxlaw-7412	683	25	2018	2018	NUM
taxlaw-7412	683	26	)	)	PUNCT
taxlaw-7412	683	27	,	,	PUNCT
taxlaw-7412	684	1	https://www.un.org/esa/ffd/wpcontent/uploads/2018/05/2018-ecosoc-ictm-sm_platform_consolidated.pdf	https://www.un.org/esa/ffd/wpcontent/uploads/2018/05/2018-ecosoc-ictm-sm_platform_consolidated.pdf	PROPN
taxlaw-7412	684	2	[	[	X
taxlaw-7412	684	3	https://perma.cc/we2geqcp	https://perma.cc/we2geqcp	X
taxlaw-7412	684	4	]	]	X
taxlaw-7412	684	5	(	(	PUNCT
taxlaw-7412	684	6	stating	state	VERB
taxlaw-7412	684	7	that	that	SCONJ
taxlaw-7412	684	8	it	it	PRON
taxlaw-7412	684	9	is	be	AUX
taxlaw-7412	684	10	a	a	DET
taxlaw-7412	684	11	joint	joint	ADJ
taxlaw-7412	684	12	collaboration	collaboration	NOUN
taxlaw-7412	684	13	between	between	ADP
taxlaw-7412	684	14	the	the	DET
taxlaw-7412	684	15	imf	imf	PROPN
taxlaw-7412	684	16	,	,	PUNCT
taxlaw-7412	684	17	the	the	DET
taxlaw-7412	684	18	oecd	oecd	PROPN
taxlaw-7412	684	19	,	,	PUNCT
taxlaw-7412	684	20	the	the	DET
taxlaw-7412	684	21	un	un	PROPN
taxlaw-7412	684	22	,	,	PUNCT
taxlaw-7412	684	23	and	and	CCONJ
taxlaw-7412	684	24	the	the	DET
taxlaw-7412	684	25	world	world	PROPN
taxlaw-7412	684	26	bank	bank	PROPN
taxlaw-7412	684	27	group	group	NOUN
taxlaw-7412	684	28	established	establish	VERB
taxlaw-7412	684	29	to	to	PART
taxlaw-7412	684	30	“	"	PUNCT
taxlaw-7412	684	31	facilitate	facilitate	VERB
taxlaw-7412	684	32	the	the	DET
taxlaw-7412	684	33	participation	participation	NOUN
taxlaw-7412	684	34	of	of	ADP
taxlaw-7412	684	35	developing	develop	VERB
taxlaw-7412	684	36	countries	country	NOUN
taxlaw-7412	684	37	in	in	ADP
taxlaw-7412	684	38	the	the	DET
taxlaw-7412	684	39	global	global	ADJ
taxlaw-7412	684	40	dialogue	dialogue	NOUN
taxlaw-7412	684	41	on	on	ADP
taxlaw-7412	684	42	tax	tax	NOUN
taxlaw-7412	684	43	matters	matter	NOUN
taxlaw-7412	684	44	”	"	PUNCT
taxlaw-7412	684	45	and	and	CCONJ
taxlaw-7412	684	46	“	"	PUNCT
taxlaw-7412	684	47	strengthen	strengthen	VERB
taxlaw-7412	684	48	domestic	domestic	ADJ
taxlaw-7412	684	49	revenue	revenue	NOUN
taxlaw-7412	684	50	mobilization	mobilization	NOUN
taxlaw-7412	684	51	in	in	ADP
taxlaw-7412	684	52	developing	develop	VERB
taxlaw-7412	684	53	countries	country	NOUN
taxlaw-7412	684	54	”	"	PUNCT
taxlaw-7412	684	55	)	)	PUNCT
taxlaw-7412	684	56	.	.	PUNCT
taxlaw-7412	685	1	182	182	NUM
taxlaw-7412	685	2	see	see	VERB
taxlaw-7412	685	3	stephen	stephen	PROPN
taxlaw-7412	685	4	knack	knack	PROPN
taxlaw-7412	685	5	,	,	PUNCT
taxlaw-7412	685	6	does	do	AUX
taxlaw-7412	685	7	foreign	foreign	ADJ
taxlaw-7412	685	8	aid	aid	NOUN
taxlaw-7412	685	9	promote	promote	VERB
taxlaw-7412	685	10	democracy	democracy	NOUN
taxlaw-7412	685	11	?	?	PUNCT
taxlaw-7412	685	12	,	,	PUNCT
taxlaw-7412	685	13	48	48	NUM
taxlaw-7412	685	14	int’l	int’l	NUM
taxlaw-7412	685	15	stud	stud	NOUN
taxlaw-7412	685	16	.	.	PUNCT
taxlaw-7412	686	1	q.	q.	PROPN
taxlaw-7412	686	2	251	251	NUM
taxlaw-7412	686	3	(	(	PUNCT
taxlaw-7412	686	4	2004	2004	NUM
taxlaw-7412	686	5	)	)	PUNCT
taxlaw-7412	687	1	(	(	PUNCT
taxlaw-7412	687	2	suggesting	suggest	VERB
taxlaw-7412	687	3	that	that	SCONJ
taxlaw-7412	687	4	when	when	SCONJ
taxlaw-7412	687	5	aid	aid	NOUN
taxlaw-7412	687	6	dependence	dependence	NOUN
taxlaw-7412	687	7	increases	increase	VERB
taxlaw-7412	687	8	as	as	ADP
taxlaw-7412	687	9	a	a	DET
taxlaw-7412	687	10	proportion	proportion	NOUN
taxlaw-7412	687	11	of	of	ADP
taxlaw-7412	687	12	government	government	NOUN
taxlaw-7412	687	13	consumption	consumption	NOUN
taxlaw-7412	687	14	,	,	PUNCT
taxlaw-7412	687	15	recipient	recipient	NOUN
taxlaw-7412	687	16	states	state	NOUN
taxlaw-7412	687	17	will	will	AUX
taxlaw-7412	687	18	become	become	VERB
taxlaw-7412	687	19	less	less	ADV
taxlaw-7412	687	20	accountable	accountable	ADJ
taxlaw-7412	687	21	for	for	ADP
taxlaw-7412	687	22	their	their	PRON
taxlaw-7412	687	23	own	own	ADJ
taxlaw-7412	687	24	actions	action	NOUN
taxlaw-7412	687	25	,	,	PUNCT
taxlaw-7412	687	26	and	and	CCONJ
taxlaw-7412	687	27	conflicts	conflict	NOUN
taxlaw-7412	687	28	over	over	ADP
taxlaw-7412	687	29	aid	aid	NOUN
taxlaw-7412	687	30	funds	fund	NOUN
taxlaw-7412	687	31	increase	increase	NOUN
taxlaw-7412	687	32	)	)	PUNCT
taxlaw-7412	687	33	;	;	PUNCT
taxlaw-7412	687	34	see	see	VERB
taxlaw-7412	687	35	also	also	ADV
taxlaw-7412	687	36	stephen	stephen	PROPN
taxlaw-7412	687	37	knack	knack	PROPN
taxlaw-7412	687	38	&	&	CCONJ
taxlaw-7412	687	39	aminur	aminur	PROPN
taxlaw-7412	687	40	rahman	rahman	PROPN
taxlaw-7412	687	41	,	,	PUNCT
taxlaw-7412	687	42	donor	donor	NOUN
taxlaw-7412	687	43	fragmentation	fragmentation	NOUN
taxlaw-7412	687	44	and	and	CCONJ
taxlaw-7412	687	45	bureaucratic	bureaucratic	ADJ
taxlaw-7412	687	46	quality	quality	NOUN
taxlaw-7412	687	47	in	in	ADP
taxlaw-7412	687	48	aid	aid	NOUN
taxlaw-7412	687	49	recipients	recipient	NOUN
taxlaw-7412	687	50	,	,	PUNCT
taxlaw-7412	687	51	83	83	NUM
taxlaw-7412	687	52	j.	j.	PROPN
taxlaw-7412	687	53	dev	dev	PROPN
taxlaw-7412	687	54	.	.	PROPN
taxlaw-7412	687	55	econ	econ	PROPN
taxlaw-7412	687	56	.	.	PUNCT
taxlaw-7412	688	1	176	176	NUM
taxlaw-7412	688	2	(	(	PUNCT
taxlaw-7412	688	3	2007	2007	NUM
taxlaw-7412	688	4	)	)	PUNCT
taxlaw-7412	688	5	.	.	PUNCT
taxlaw-7412	689	1	183	183	NUM
taxlaw-7412	689	2	stewart	stewart	NOUN
taxlaw-7412	689	3	,	,	PUNCT
taxlaw-7412	689	4	supra	supra	PROPN
taxlaw-7412	689	5	note	note	NOUN
taxlaw-7412	689	6	32	32	NUM
taxlaw-7412	689	7	,	,	PUNCT
taxlaw-7412	689	8	at	at	ADP
taxlaw-7412	689	9	304–05	304–05	NUM
taxlaw-7412	689	10	.	.	PUNCT
taxlaw-7412	690	1	184	184	NUM
taxlaw-7412	691	1	but	but	CCONJ
taxlaw-7412	691	2	see	see	VERB
taxlaw-7412	691	3	ilan	ilan	PROPN
taxlaw-7412	691	4	benshalom	benshalom	PROPN
taxlaw-7412	691	5	,	,	PUNCT
taxlaw-7412	691	6	the	the	DET
taxlaw-7412	691	7	new	new	ADJ
taxlaw-7412	691	8	poor	poor	ADJ
taxlaw-7412	691	9	at	at	ADP
taxlaw-7412	691	10	our	our	PRON
taxlaw-7412	691	11	gates	gate	NOUN
taxlaw-7412	691	12	:	:	PUNCT
taxlaw-7412	691	13	global	global	ADJ
taxlaw-7412	691	14	justice	justice	NOUN
taxlaw-7412	691	15	implications	implication	NOUN
taxlaw-7412	691	16	for	for	ADP
taxlaw-7412	691	17	international	international	ADJ
taxlaw-7412	691	18	trade	trade	NOUN
taxlaw-7412	691	19	and	and	CCONJ
taxlaw-7412	691	20	tax	tax	NOUN
taxlaw-7412	691	21	law	law	NOUN
taxlaw-7412	691	22	,	,	PUNCT
taxlaw-7412	691	23	85	85	NUM
taxlaw-7412	691	24	n.y.u	n.y.u	NOUN
taxlaw-7412	691	25	.	.	PUNCT
taxlaw-7412	692	1	l.	l.	PROPN
taxlaw-7412	692	2	rev	rev	PROPN
taxlaw-7412	692	3	.	.	PROPN
taxlaw-7412	692	4	1	1	NUM
taxlaw-7412	692	5	,	,	PUNCT
taxlaw-7412	692	6	29	29	NUM
taxlaw-7412	692	7	(	(	PUNCT
taxlaw-7412	692	8	2010	2010	NUM
taxlaw-7412	692	9	)	)	PUNCT
taxlaw-7412	692	10	(	(	PUNCT
taxlaw-7412	692	11	arguing	argue	VERB
taxlaw-7412	692	12	that	that	SCONJ
taxlaw-7412	692	13	arbitrary	arbitrary	ADJ
taxlaw-7412	692	14	geographic	geographic	ADJ
taxlaw-7412	692	15	proximity	proximity	NOUN
taxlaw-7412	692	16	may	may	AUX
taxlaw-7412	692	17	be	be	AUX
taxlaw-7412	692	18	a	a	DET
taxlaw-7412	692	19	factor	factor	NOUN
taxlaw-7412	692	20	sufficiently	sufficiently	ADV
taxlaw-7412	692	21	relevant	relevant	ADJ
taxlaw-7412	692	22	to	to	PART
taxlaw-7412	692	23	trigger	trigger	VERB
taxlaw-7412	692	24	or	or	CCONJ
taxlaw-7412	692	25	intensify	intensify	VERB
taxlaw-7412	692	26	duties	duty	NOUN
taxlaw-7412	692	27	of	of	ADP
taxlaw-7412	692	28	justice	justice	NOUN
taxlaw-7412	692	29	)	)	PUNCT
taxlaw-7412	692	30	.	.	PUNCT
taxlaw-7412	693	1	185	185	NUM
taxlaw-7412	693	2	differential	differential	ADJ
taxlaw-7412	693	3	approaches	approach	NOUN
taxlaw-7412	693	4	included	include	VERB
taxlaw-7412	693	5	in	in	ADP
taxlaw-7412	693	6	specific	specific	ADJ
taxlaw-7412	693	7	regulatory	regulatory	ADJ
taxlaw-7412	693	8	frameworks	framework	NOUN
taxlaw-7412	693	9	,	,	PUNCT
taxlaw-7412	693	10	such	such	ADJ
taxlaw-7412	693	11	as	as	ADP
taxlaw-7412	693	12	the	the	DET
taxlaw-7412	693	13	principle	principle	NOUN
taxlaw-7412	693	14	of	of	ADP
taxlaw-7412	693	15	common	common	ADJ
taxlaw-7412	693	16	but	but	CCONJ
taxlaw-7412	693	17	differentiated	differentiated	ADJ
taxlaw-7412	693	18	responsibilities	responsibility	NOUN
taxlaw-7412	693	19	and	and	CCONJ
taxlaw-7412	693	20	respective	respective	ADJ
taxlaw-7412	693	21	capabilities	capability	NOUN
taxlaw-7412	693	22	adopted	adopt	VERB
taxlaw-7412	693	23	in	in	ADP
taxlaw-7412	693	24	the	the	DET
taxlaw-7412	693	25	unfcc	unfcc	NOUN
taxlaw-7412	693	26	(	(	PUNCT
taxlaw-7412	693	27	see	see	VERB
taxlaw-7412	693	28	supra	supra	ADJ
taxlaw-7412	693	29	text	text	NOUN
taxlaw-7412	693	30	accompanying	accompanying	ADJ
taxlaw-7412	693	31	notes	note	VERB
taxlaw-7412	693	32	102	102	NUM
taxlaw-7412	693	33	-	-	SYM
taxlaw-7412	693	34	03	03	NUM
taxlaw-7412	693	35	)	)	PUNCT
taxlaw-7412	693	36	,	,	PUNCT
taxlaw-7412	693	37	can	can	AUX
taxlaw-7412	693	38	potentially	potentially	ADV
taxlaw-7412	693	39	cause	cause	VERB
taxlaw-7412	693	40	inefficiencies	inefficiency	NOUN
taxlaw-7412	693	41	that	that	PRON
taxlaw-7412	693	42	impact	impact	VERB
taxlaw-7412	693	43	its	its	PRON
taxlaw-7412	693	44	main	main	ADJ
taxlaw-7412	693	45	goal	goal	NOUN
taxlaw-7412	693	46	.	.	PUNCT
taxlaw-7412	694	1	the	the	DET
taxlaw-7412	694	2	problem	problem	NOUN
taxlaw-7412	694	3	does	do	AUX
taxlaw-7412	694	4	not	not	PART
taxlaw-7412	694	5	exist	exist	VERB
taxlaw-7412	694	6	in	in	ADP
taxlaw-7412	694	7	international	international	ADJ
taxlaw-7412	694	8	taxation	taxation	NOUN
taxlaw-7412	694	9	,	,	PUNCT
taxlaw-7412	694	10	whose	whose	DET
taxlaw-7412	694	11	fundamental	fundamental	ADJ
taxlaw-7412	694	12	goal	goal	NOUN
taxlaw-7412	694	13	is	be	AUX
taxlaw-7412	694	14	to	to	PART
taxlaw-7412	694	15	allocate	allocate	VERB
taxlaw-7412	694	16	taxing	tax	VERB
taxlaw-7412	694	17	rights	right	NOUN
taxlaw-7412	694	18	among	among	ADP
taxlaw-7412	694	19	jurisdictions	jurisdiction	NOUN
taxlaw-7412	694	20	.	.	PUNCT
taxlaw-7412	695	1	see	see	VERB
taxlaw-7412	695	2	benshalom	benshalom	NOUN
taxlaw-7412	695	3	,	,	PUNCT
taxlaw-7412	695	4	supra	supra	PROPN
taxlaw-7412	695	5	note	note	PROPN
taxlaw-7412	695	6	114	114	NUM
taxlaw-7412	695	7	,	,	PUNCT
taxlaw-7412	695	8	at	at	ADP
taxlaw-7412	695	9	338	338	NUM
taxlaw-7412	695	10	(	(	PUNCT
taxlaw-7412	695	11	“	"	PUNCT
taxlaw-7412	695	12	in	in	ADP
taxlaw-7412	695	13	the	the	DET
taxlaw-7412	695	14	international	international	ADJ
taxlaw-7412	695	15	tax	tax	NOUN
taxlaw-7412	695	16	context	context	NOUN
taxlaw-7412	695	17	,	,	PUNCT
taxlaw-7412	695	18	the	the	DET
taxlaw-7412	695	19	distribution	distribution	NOUN
taxlaw-7412	695	20	of	of	ADP
taxlaw-7412	695	21	the	the	DET
taxlaw-7412	695	22	right	right	NOUN
taxlaw-7412	695	23	to	to	ADP
taxlaw-7412	695	24	tax	tax	NOUN
taxlaw-7412	695	25	is	be	AUX
taxlaw-7412	695	26	the	the	DET
taxlaw-7412	695	27	main	main	ADJ
taxlaw-7412	695	28	objective	objective	NOUN
taxlaw-7412	695	29	,	,	PUNCT
taxlaw-7412	695	30	and	and	CCONJ
taxlaw-7412	695	31	there	there	PRON
taxlaw-7412	695	32	is	be	VERB
taxlaw-7412	695	33	no	no	DET
taxlaw-7412	695	34	external	external	ADJ
taxlaw-7412	695	35	,	,	PUNCT
taxlaw-7412	695	36	common	common	ADJ
taxlaw-7412	695	37	good	good	ADJ
taxlaw-7412	695	38	objective	objective	NOUN
taxlaw-7412	695	39	that	that	PRON
taxlaw-7412	695	40	can	can	AUX
taxlaw-7412	695	41	be	be	AUX
taxlaw-7412	695	42	distorted	distort	VERB
taxlaw-7412	695	43	.	.	PUNCT
taxlaw-7412	696	1	because	because	SCONJ
taxlaw-7412	696	2	the	the	DET
taxlaw-7412	696	3	policy	policy	NOUN
taxlaw-7412	696	4	objective	objective	NOUN
taxlaw-7412	696	5	of	of	ADP
taxlaw-7412	696	6	the	the	DET
taxlaw-7412	696	7	international	international	ADJ
taxlaw-7412	696	8	tax	tax	NOUN
taxlaw-7412	696	9	regime	regime	NOUN
taxlaw-7412	696	10	is	be	AUX
taxlaw-7412	696	11	to	to	PART
taxlaw-7412	696	12	achieve	achieve	VERB
taxlaw-7412	696	13	sustainable	sustainable	ADJ
taxlaw-7412	696	14	distribution	distribution	NOUN
taxlaw-7412	696	15	of	of	ADP
taxlaw-7412	696	16	profits	profit	NOUN
taxlaw-7412	696	17	derived	derive	VERB
taxlaw-7412	696	18	from	from	ADP
taxlaw-7412	696	19	international	international	PROPN
taxlaw-7412	696	20	commerce	commerce	NOUN
taxlaw-7412	696	21	,	,	PUNCT
taxlaw-7412	696	22	there	there	PRON
taxlaw-7412	696	23	may	may	AUX
taxlaw-7412	696	24	be	be	AUX
taxlaw-7412	696	25	less	less	ADJ
taxlaw-7412	696	26	of	of	ADP
taxlaw-7412	696	27	a	a	DET
taxlaw-7412	696	28	dichotomy	dichotomy	NOUN
taxlaw-7412	696	29	between	between	ADP
taxlaw-7412	696	30	redistributive	redistributive	ADJ
taxlaw-7412	696	31	equity	equity	NOUN
taxlaw-7412	696	32	and	and	CCONJ
taxlaw-7412	696	33	efficiency	efficiency	NOUN
taxlaw-7412	696	34	.	.	PUNCT
taxlaw-7412	696	35	”	"	PUNCT
taxlaw-7412	696	36	)	)	PUNCT
taxlaw-7412	696	37	.	.	PUNCT
taxlaw-7412	697	1	186	186	NUM
taxlaw-7412	697	2	see	see	VERB
taxlaw-7412	697	3	u.n	u.n	PROPN
taxlaw-7412	697	4	.	.	PROPN
taxlaw-7412	697	5	comm	comm	NOUN
taxlaw-7412	697	6	.	.	PUNCT
taxlaw-7412	698	1	of	of	ADP
taxlaw-7412	698	2	experts	expert	NOUN
taxlaw-7412	698	3	on	on	ADP
taxlaw-7412	698	4	int’l	int’l	NUM
taxlaw-7412	698	5	cooperation	cooperation	NOUN
taxlaw-7412	698	6	in	in	ADP
taxlaw-7412	698	7	tax	tax	NOUN
taxlaw-7412	698	8	matters	matter	NOUN
taxlaw-7412	698	9	,	,	PUNCT
taxlaw-7412	698	10	the	the	DET
taxlaw-7412	698	11	role	role	NOUN
taxlaw-7412	698	12	of	of	ADP
taxlaw-7412	698	13	taxation	taxation	NOUN
taxlaw-7412	698	14	and	and	CCONJ
taxlaw-7412	698	15	domestic	domestic	ADJ
taxlaw-7412	698	16	resource	resource	NOUN
taxlaw-7412	698	17	mobilization	mobilization	NOUN
taxlaw-7412	698	18	in	in	ADP
taxlaw-7412	698	19	the	the	DET
taxlaw-7412	698	20	implementation	implementation	NOUN
taxlaw-7412	698	21	of	of	ADP
taxlaw-7412	698	22	the	the	DET
taxlaw-7412	698	23	sustainable	sustainable	ADJ
taxlaw-7412	698	24	development	development	NOUN
taxlaw-7412	698	25	goals	goal	NOUN
taxlaw-7412	698	26	,	,	PUNCT
taxlaw-7412	698	27	u.n	u.n	PROPN
taxlaw-7412	698	28	.	.	PROPN
taxlaw-7412	698	29	doc	doc	PROPN
taxlaw-7412	698	30	.	.	PUNCT
taxlaw-7412	699	1	e	e	X
taxlaw-7412	699	2	/	/	SYM
taxlaw-7412	699	3	c.18/2018	c.18/2018	PROPN
taxlaw-7412	699	4	/	/	SYM
taxlaw-7412	699	5	crp.19	crp.19	NOUN
taxlaw-7412	699	6	(	(	PUNCT
taxlaw-7412	699	7	2018	2018	NUM
taxlaw-7412	699	8	)	)	PUNCT
taxlaw-7412	699	9	;	;	PUNCT
taxlaw-7412	699	10	see	see	VERB
taxlaw-7412	699	11	also	also	ADV
taxlaw-7412	699	12	apeldoorn	apeldoorn	ADJ
taxlaw-7412	699	13	,	,	PUNCT
taxlaw-7412	699	14	supra	supra	PROPN
taxlaw-7412	699	15	note	note	NOUN
taxlaw-7412	699	16	91	91	NUM
taxlaw-7412	699	17	(	(	PUNCT
taxlaw-7412	699	18	arguing	argue	VERB
taxlaw-7412	699	19	that	that	SCONJ
taxlaw-7412	699	20	allocating	allocate	VERB
taxlaw-7412	699	21	taxing	tax	VERB
taxlaw-7412	699	22	rights	right	NOUN
taxlaw-7412	699	23	in	in	ADP
taxlaw-7412	699	24	a	a	DET
taxlaw-7412	699	25	way	way	NOUN
taxlaw-7412	699	26	that	that	PRON
taxlaw-7412	699	27	favors	favor	VERB
taxlaw-7412	699	28	low	low	ADJ
taxlaw-7412	699	29	-	-	PUNCT
taxlaw-7412	699	30	income	income	NOUN
taxlaw-7412	699	31	states	state	NOUN
taxlaw-7412	699	32	is	be	AUX
taxlaw-7412	699	33	fundamental	fundamental	ADJ
taxlaw-7412	699	34	to	to	ADP
taxlaw-7412	699	35	increasing	increase	VERB
taxlaw-7412	699	36	their	their	PRON
taxlaw-7412	699	37	capacity	capacity	NOUN
taxlaw-7412	699	38	to	to	PART
taxlaw-7412	699	39	mobilize	mobilize	VERB
taxlaw-7412	699	40	revenue	revenue	NOUN
taxlaw-7412	699	41	while	while	SCONJ
taxlaw-7412	699	42	preventing	prevent	VERB
taxlaw-7412	699	43	double	double	ADJ
taxlaw-7412	699	44	taxation	taxation	NOUN
taxlaw-7412	699	45	that	that	PRON
taxlaw-7412	699	46	could	could	AUX
taxlaw-7412	699	47	disturb	disturb	VERB
taxlaw-7412	699	48	international	international	ADJ
taxlaw-7412	699	49	investment	investment	NOUN
taxlaw-7412	699	50	)	)	PUNCT
taxlaw-7412	699	51	.	.	PUNCT
taxlaw-7412	700	1	2020	2020	NUM
taxlaw-7412	700	2	]	]	PUNCT
taxlaw-7412	700	3	inter	inter	ADJ
taxlaw-7412	700	4	-	-	ADJ
taxlaw-7412	700	5	nation	nation	ADJ
taxlaw-7412	700	6	equity	equity	NOUN
taxlaw-7412	700	7	revisited	revisit	VERB
taxlaw-7412	700	8	87	87	NUM
taxlaw-7412	700	9	recent	recent	ADJ
taxlaw-7412	700	10	developments	development	NOUN
taxlaw-7412	700	11	in	in	ADP
taxlaw-7412	700	12	international	international	ADJ
taxlaw-7412	700	13	tax	tax	NOUN
taxlaw-7412	700	14	policy	policy	NOUN
taxlaw-7412	700	15	seem	seem	VERB
taxlaw-7412	700	16	to	to	PART
taxlaw-7412	700	17	offer	offer	VERB
taxlaw-7412	700	18	an	an	DET
taxlaw-7412	700	19	unparalleled	unparalleled	ADJ
taxlaw-7412	700	20	opportunity	opportunity	NOUN
taxlaw-7412	700	21	to	to	PART
taxlaw-7412	700	22	reconsider	reconsider	VERB
taxlaw-7412	700	23	the	the	DET
taxlaw-7412	700	24	normative	normative	ADJ
taxlaw-7412	700	25	justification	justification	NOUN
taxlaw-7412	700	26	of	of	ADP
taxlaw-7412	700	27	long	long	ADV
taxlaw-7412	700	28	-	-	PUNCT
taxlaw-7412	700	29	standing	stand	VERB
taxlaw-7412	700	30	criteria	criterion	NOUN
taxlaw-7412	700	31	used	use	VERB
taxlaw-7412	700	32	in	in	ADP
taxlaw-7412	700	33	the	the	DET
taxlaw-7412	700	34	international	international	ADJ
taxlaw-7412	700	35	allocation	allocation	NOUN
taxlaw-7412	700	36	of	of	ADP
taxlaw-7412	700	37	taxing	tax	VERB
taxlaw-7412	700	38	rights.187	rights.187	NOUN
taxlaw-7412	700	39	the	the	DET
taxlaw-7412	700	40	relevance	relevance	NOUN
taxlaw-7412	700	41	of	of	ADP
taxlaw-7412	700	42	multinational	multinational	ADJ
taxlaw-7412	700	43	corporations	corporation	NOUN
taxlaw-7412	700	44	and	and	CCONJ
taxlaw-7412	700	45	the	the	DET
taxlaw-7412	700	46	global	global	ADJ
taxlaw-7412	700	47	changes	change	NOUN
taxlaw-7412	700	48	arising	arise	VERB
taxlaw-7412	700	49	from	from	ADP
taxlaw-7412	700	50	digitalization	digitalization	NOUN
taxlaw-7412	700	51	have	have	AUX
taxlaw-7412	700	52	recently	recently	ADV
taxlaw-7412	700	53	impelled	impel	VERB
taxlaw-7412	700	54	a	a	DET
taxlaw-7412	700	55	revision	revision	NOUN
taxlaw-7412	700	56	of	of	ADP
taxlaw-7412	700	57	the	the	DET
taxlaw-7412	700	58	present	present	ADJ
taxlaw-7412	700	59	distribution	distribution	NOUN
taxlaw-7412	700	60	of	of	ADP
taxlaw-7412	700	61	taxing	tax	VERB
taxlaw-7412	700	62	rights,188	rights,188	NOUN
taxlaw-7412	700	63	thus	thus	ADV
taxlaw-7412	700	64	motivating	motivate	VERB
taxlaw-7412	700	65	a	a	DET
taxlaw-7412	700	66	re	re	NOUN
taxlaw-7412	700	67	-	-	NOUN
taxlaw-7412	700	68	examination	examination	NOUN
taxlaw-7412	700	69	of	of	ADP
taxlaw-7412	700	70	the	the	DET
taxlaw-7412	700	71	normative	normative	ADJ
taxlaw-7412	700	72	underpinnings	underpinning	NOUN
taxlaw-7412	700	73	for	for	ADP
taxlaw-7412	700	74	the	the	DET
taxlaw-7412	700	75	division	division	NOUN
taxlaw-7412	700	76	of	of	ADP
taxlaw-7412	700	77	the	the	DET
taxlaw-7412	700	78	international	international	ADJ
taxlaw-7412	700	79	tax	tax	NOUN
taxlaw-7412	700	80	base.189	base.189	NOUN
taxlaw-7412	700	81	claims	claim	NOUN
taxlaw-7412	700	82	from	from	ADP
taxlaw-7412	700	83	countries	country	NOUN
taxlaw-7412	700	84	with	with	ADP
taxlaw-7412	700	85	large	large	ADJ
taxlaw-7412	700	86	consumer	consumer	NOUN
taxlaw-7412	700	87	markets	market	NOUN
taxlaw-7412	700	88	—	—	PUNCT
taxlaw-7412	700	89	mostly	mostly	ADV
taxlaw-7412	700	90	highand	highand	ADJ
taxlaw-7412	700	91	middle	middle	ADJ
taxlaw-7412	700	92	-	-	PUNCT
taxlaw-7412	700	93	income	income	NOUN
taxlaw-7412	700	94	countries	country	NOUN
taxlaw-7412	700	95	—	—	PUNCT
taxlaw-7412	700	96	that	that	SCONJ
taxlaw-7412	700	97	a	a	DET
taxlaw-7412	700	98	revised	revise	VERB
taxlaw-7412	700	99	global	global	ADJ
taxlaw-7412	700	100	compact	compact	NOUN
taxlaw-7412	700	101	should	should	AUX
taxlaw-7412	700	102	give	give	VERB
taxlaw-7412	700	103	them	they	PRON
taxlaw-7412	700	104	a	a	DET
taxlaw-7412	700	105	greater	great	ADJ
taxlaw-7412	700	106	share	share	NOUN
taxlaw-7412	700	107	of	of	ADP
taxlaw-7412	700	108	tax	tax	NOUN
taxlaw-7412	700	109	revenues	revenue	NOUN
taxlaw-7412	700	110	seems	seem	VERB
taxlaw-7412	700	111	to	to	PART
taxlaw-7412	700	112	hold	hold	VERB
taxlaw-7412	700	113	valid	valid	ADJ
taxlaw-7412	700	114	,	,	PUNCT
taxlaw-7412	700	115	but	but	CCONJ
taxlaw-7412	700	116	the	the	DET
taxlaw-7412	700	117	lack	lack	NOUN
taxlaw-7412	700	118	of	of	ADP
taxlaw-7412	700	119	clear	clear	ADJ
taxlaw-7412	700	120	entitlement	entitlement	NOUN
taxlaw-7412	700	121	for	for	ADP
taxlaw-7412	700	122	a	a	DET
taxlaw-7412	700	123	significant	significant	ADJ
taxlaw-7412	700	124	portion	portion	NOUN
taxlaw-7412	700	125	of	of	ADP
taxlaw-7412	700	126	the	the	DET
taxlaw-7412	700	127	international	international	ADJ
taxlaw-7412	700	128	tax	tax	NOUN
taxlaw-7412	700	129	base	base	NOUN
taxlaw-7412	700	130	calls	call	VERB
taxlaw-7412	700	131	for	for	ADP
taxlaw-7412	700	132	more	more	ADV
taxlaw-7412	700	133	sustained	sustained	ADJ
taxlaw-7412	700	134	normative	normative	ADJ
taxlaw-7412	700	135	criteria	criterion	NOUN
taxlaw-7412	700	136	.	.	PUNCT
taxlaw-7412	701	1	a	a	DET
taxlaw-7412	701	2	dual	dual	ADJ
taxlaw-7412	701	3	conception	conception	NOUN
taxlaw-7412	701	4	of	of	ADP
taxlaw-7412	701	5	inter	inter	ADJ
taxlaw-7412	701	6	-	-	ADJ
taxlaw-7412	701	7	nation	nation	ADJ
taxlaw-7412	701	8	equity	equity	NOUN
taxlaw-7412	701	9	entails	entail	VERB
taxlaw-7412	701	10	the	the	DET
taxlaw-7412	701	11	accommodation	accommodation	NOUN
taxlaw-7412	701	12	of	of	ADP
taxlaw-7412	701	13	the	the	DET
taxlaw-7412	701	14	two	two	NUM
taxlaw-7412	701	15	normative	normative	ADJ
taxlaw-7412	701	16	components	component	NOUN
taxlaw-7412	701	17	of	of	ADP
taxlaw-7412	701	18	international	international	ADJ
taxlaw-7412	701	19	justice	justice	NOUN
taxlaw-7412	701	20	(	(	PUNCT
taxlaw-7412	701	21	entitlement	entitlement	NOUN
taxlaw-7412	701	22	and	and	CCONJ
taxlaw-7412	701	23	differentiation	differentiation	NOUN
taxlaw-7412	701	24	)	)	PUNCT
taxlaw-7412	701	25	in	in	ADP
taxlaw-7412	701	26	a	a	DET
taxlaw-7412	701	27	way	way	NOUN
taxlaw-7412	701	28	that	that	PRON
taxlaw-7412	701	29	the	the	DET
taxlaw-7412	701	30	limitations	limitation	NOUN
taxlaw-7412	701	31	of	of	ADP
taxlaw-7412	701	32	the	the	DET
taxlaw-7412	701	33	entitlement	entitlement	NOUN
taxlaw-7412	701	34	approach	approach	NOUN
taxlaw-7412	701	35	are	be	AUX
taxlaw-7412	701	36	offset	offset	VERB
taxlaw-7412	701	37	by	by	ADP
taxlaw-7412	701	38	the	the	DET
taxlaw-7412	701	39	differential	differential	ADJ
taxlaw-7412	701	40	approach	approach	NOUN
taxlaw-7412	701	41	.	.	PUNCT
taxlaw-7412	702	1	the	the	DET
taxlaw-7412	702	2	differential	differential	ADJ
taxlaw-7412	702	3	principle	principle	NOUN
taxlaw-7412	702	4	put	put	VERB
taxlaw-7412	702	5	forward	forward	ADV
taxlaw-7412	702	6	in	in	ADP
taxlaw-7412	702	7	this	this	DET
taxlaw-7412	702	8	article	article	NOUN
taxlaw-7412	702	9	requires	require	VERB
taxlaw-7412	702	10	that	that	SCONJ
taxlaw-7412	702	11	whenever	whenever	SCONJ
taxlaw-7412	702	12	entitlement	entitlement	NOUN
taxlaw-7412	702	13	to	to	ADP
taxlaw-7412	702	14	tax	tax	NOUN
taxlaw-7412	702	15	can	can	AUX
taxlaw-7412	702	16	not	not	PART
taxlaw-7412	702	17	be	be	AUX
taxlaw-7412	702	18	clearly	clearly	ADV
taxlaw-7412	702	19	established	establish	VERB
taxlaw-7412	702	20	based	base	VERB
taxlaw-7412	702	21	on	on	ADP
taxlaw-7412	702	22	an	an	DET
taxlaw-7412	702	23	entitlement	entitlement	NOUN
taxlaw-7412	702	24	approach	approach	NOUN
taxlaw-7412	702	25	,	,	PUNCT
taxlaw-7412	702	26	determining	determine	VERB
taxlaw-7412	702	27	the	the	DET
taxlaw-7412	702	28	allocation	allocation	NOUN
taxlaw-7412	702	29	of	of	ADP
taxlaw-7412	702	30	taxing	tax	VERB
taxlaw-7412	702	31	rights	right	NOUN
taxlaw-7412	702	32	should	should	AUX
taxlaw-7412	702	33	be	be	AUX
taxlaw-7412	702	34	primarily	primarily	ADV
taxlaw-7412	702	35	guided	guide	VERB
taxlaw-7412	702	36	by	by	ADP
taxlaw-7412	702	37	redistributive	redistributive	ADJ
taxlaw-7412	702	38	goals	goal	NOUN
taxlaw-7412	702	39	.	.	PUNCT
taxlaw-7412	703	1	differentiation	differentiation	NOUN
taxlaw-7412	703	2	must	must	AUX
taxlaw-7412	703	3	meet	meet	VERB
taxlaw-7412	703	4	three	three	NUM
taxlaw-7412	703	5	main	main	ADJ
taxlaw-7412	703	6	normative	normative	ADJ
taxlaw-7412	703	7	requirements	requirement	NOUN
taxlaw-7412	703	8	:	:	PUNCT
taxlaw-7412	703	9	(	(	PUNCT
taxlaw-7412	703	10	1	1	X
taxlaw-7412	703	11	)	)	PUNCT
taxlaw-7412	703	12	universality	universality	NOUN
taxlaw-7412	703	13	,	,	PUNCT
taxlaw-7412	703	14	so	so	SCONJ
taxlaw-7412	703	15	that	that	SCONJ
taxlaw-7412	703	16	it	it	PRON
taxlaw-7412	703	17	does	do	AUX
taxlaw-7412	703	18	not	not	PART
taxlaw-7412	703	19	shut	shut	VERB
taxlaw-7412	703	20	out	out	ADP
taxlaw-7412	703	21	countries	country	NOUN
taxlaw-7412	703	22	equally	equally	ADV
taxlaw-7412	703	23	in	in	ADP
taxlaw-7412	703	24	need	need	NOUN
taxlaw-7412	703	25	;	;	PUNCT
taxlaw-7412	703	26	(	(	PUNCT
taxlaw-7412	703	27	2	2	X
taxlaw-7412	703	28	)	)	PUNCT
taxlaw-7412	703	29	granularity	granularity	NOUN
taxlaw-7412	703	30	,	,	PUNCT
taxlaw-7412	703	31	so	so	SCONJ
taxlaw-7412	703	32	that	that	SCONJ
taxlaw-7412	703	33	differentiation	differentiation	NOUN
taxlaw-7412	703	34	considers	consider	VERB
taxlaw-7412	703	35	countries	country	NOUN
taxlaw-7412	703	36	individually	individually	ADV
taxlaw-7412	703	37	rather	rather	ADV
taxlaw-7412	703	38	than	than	ADP
taxlaw-7412	703	39	generalizing	generalize	VERB
taxlaw-7412	703	40	them	they	PRON
taxlaw-7412	703	41	into	into	ADP
taxlaw-7412	703	42	groups	group	NOUN
taxlaw-7412	703	43	that	that	PRON
taxlaw-7412	703	44	disregard	disregard	VERB
taxlaw-7412	703	45	relevant	relevant	ADJ
taxlaw-7412	703	46	intra	intra	ADJ
taxlaw-7412	703	47	-	-	ADJ
taxlaw-7412	703	48	group	group	ADJ
taxlaw-7412	703	49	inequalities	inequality	NOUN
taxlaw-7412	703	50	(	(	PUNCT
taxlaw-7412	703	51	e.g.	e.g.	ADV
taxlaw-7412	703	52	,	,	PUNCT
taxlaw-7412	703	53	developing	develop	VERB
taxlaw-7412	703	54	countries	country	NOUN
taxlaw-7412	703	55	)	)	PUNCT
taxlaw-7412	703	56	;	;	PUNCT
taxlaw-7412	703	57	and	and	CCONJ
taxlaw-7412	703	58	(	(	PUNCT
taxlaw-7412	703	59	3	3	X
taxlaw-7412	703	60	)	)	PUNCT
taxlaw-7412	703	61	consistency	consistency	NOUN
taxlaw-7412	703	62	,	,	PUNCT
taxlaw-7412	703	63	so	so	SCONJ
taxlaw-7412	703	64	that	that	SCONJ
taxlaw-7412	703	65	rights	right	NOUN
taxlaw-7412	703	66	be	be	AUX
taxlaw-7412	703	67	assigned	assign	VERB
taxlaw-7412	703	68	in	in	ADP
taxlaw-7412	703	69	a	a	DET
taxlaw-7412	703	70	way	way	NOUN
taxlaw-7412	703	71	that	that	PRON
taxlaw-7412	703	72	adequately	adequately	ADV
taxlaw-7412	703	73	address	address	VERB
taxlaw-7412	703	74	the	the	DET
taxlaw-7412	703	75	targeted	target	VERB
taxlaw-7412	703	76	inequality	inequality	NOUN
taxlaw-7412	703	77	that	that	PRON
taxlaw-7412	703	78	gave	give	VERB
taxlaw-7412	703	79	rise	rise	NOUN
taxlaw-7412	703	80	to	to	ADP
taxlaw-7412	703	81	a	a	DET
taxlaw-7412	703	82	differential	differential	ADJ
taxlaw-7412	703	83	approach	approach	NOUN
taxlaw-7412	703	84	in	in	ADP
taxlaw-7412	703	85	the	the	DET
taxlaw-7412	703	86	first	first	ADJ
taxlaw-7412	703	87	place	place	NOUN
taxlaw-7412	703	88	.	.	PUNCT
taxlaw-7412	704	1	these	these	DET
taxlaw-7412	704	2	seemingly	seemingly	ADV
taxlaw-7412	704	3	evident	evident	ADJ
taxlaw-7412	704	4	normative	normative	ADJ
taxlaw-7412	704	5	requirements	requirement	NOUN
taxlaw-7412	704	6	have	have	VERB
taxlaw-7412	704	7	robust	robust	ADJ
taxlaw-7412	704	8	practical	practical	ADJ
taxlaw-7412	704	9	implications	implication	NOUN
taxlaw-7412	704	10	and	and	CCONJ
taxlaw-7412	704	11	proscribe	proscribe	VERB
taxlaw-7412	704	12	some	some	DET
taxlaw-7412	704	13	initiatives	initiative	NOUN
taxlaw-7412	704	14	that	that	PRON
taxlaw-7412	704	15	are	be	AUX
taxlaw-7412	704	16	commonly	commonly	ADV
taxlaw-7412	704	17	regarded	regard	VERB
taxlaw-7412	704	18	as	as	ADP
taxlaw-7412	704	19	favoring	favor	VERB
taxlaw-7412	704	20	lower	low	ADJ
taxlaw-7412	704	21	-	-	PUNCT
taxlaw-7412	704	22	income	income	NOUN
taxlaw-7412	704	23	countries	country	NOUN
taxlaw-7412	704	24	.	.	PUNCT
taxlaw-7412	705	1	one	one	PRON
taxlaw-7412	705	2	may	may	AUX
taxlaw-7412	705	3	view	view	VERB
taxlaw-7412	705	4	the	the	DET
taxlaw-7412	705	5	normative	normative	ADJ
taxlaw-7412	705	6	requirements	requirement	NOUN
taxlaw-7412	705	7	put	put	VERB
taxlaw-7412	705	8	forth	forth	ADP
taxlaw-7412	705	9	in	in	ADP
taxlaw-7412	705	10	this	this	DET
taxlaw-7412	705	11	article	article	NOUN
taxlaw-7412	705	12	as	as	ADP
taxlaw-7412	705	13	excessively	excessively	ADV
taxlaw-7412	705	14	demanding	demanding	ADJ
taxlaw-7412	705	15	.	.	PUNCT
taxlaw-7412	706	1	at	at	ADP
taxlaw-7412	706	2	the	the	DET
taxlaw-7412	706	3	end	end	NOUN
taxlaw-7412	706	4	of	of	ADP
taxlaw-7412	706	5	the	the	DET
taxlaw-7412	706	6	day	day	NOUN
taxlaw-7412	706	7	,	,	PUNCT
taxlaw-7412	706	8	it	it	PRON
taxlaw-7412	706	9	could	could	AUX
taxlaw-7412	706	10	be	be	AUX
taxlaw-7412	706	11	argued	argue	VERB
taxlaw-7412	706	12	,	,	PUNCT
taxlaw-7412	706	13	any	any	DET
taxlaw-7412	706	14	change	change	NOUN
taxlaw-7412	706	15	in	in	ADP
taxlaw-7412	706	16	the	the	DET
taxlaw-7412	706	17	current	current	ADJ
taxlaw-7412	706	18	international	international	ADJ
taxlaw-7412	706	19	tax	tax	NOUN
taxlaw-7412	706	20	system	system	NOUN
taxlaw-7412	706	21	that	that	PRON
taxlaw-7412	706	22	contributes	contribute	VERB
taxlaw-7412	706	23	to	to	ADP
taxlaw-7412	706	24	tilting	tilt	VERB
taxlaw-7412	706	25	the	the	DET
taxlaw-7412	706	26	scale	scale	NOUN
taxlaw-7412	706	27	in	in	ADP
taxlaw-7412	706	28	favor	favor	NOUN
taxlaw-7412	706	29	of	of	ADP
taxlaw-7412	706	30	lower	low	ADJ
taxlaw-7412	706	31	-	-	PUNCT
taxlaw-7412	706	32	income	income	NOUN
taxlaw-7412	706	33	countries	country	NOUN
taxlaw-7412	706	34	should	should	AUX
taxlaw-7412	706	35	deserve	deserve	VERB
taxlaw-7412	706	36	praise	praise	NOUN
taxlaw-7412	706	37	and	and	CCONJ
taxlaw-7412	706	38	encouragement	encouragement	NOUN
taxlaw-7412	706	39	.	.	PUNCT
taxlaw-7412	707	1	although	although	SCONJ
taxlaw-7412	707	2	this	this	PRON
taxlaw-7412	707	3	may	may	AUX
taxlaw-7412	707	4	hold	hold	VERB
taxlaw-7412	707	5	some	some	DET
taxlaw-7412	707	6	truth	truth	NOUN
taxlaw-7412	707	7	—	—	PUNCT
taxlaw-7412	707	8	pointing	point	VERB
taxlaw-7412	707	9	to	to	ADP
taxlaw-7412	707	10	an	an	DET
taxlaw-7412	707	11	important	important	ADJ
taxlaw-7412	707	12	difference	difference	NOUN
taxlaw-7412	707	13	between	between	ADP
taxlaw-7412	707	14	duty	duty	NOUN
taxlaw-7412	707	15	of	of	ADP
taxlaw-7412	707	16	assistance	assistance	NOUN
taxlaw-7412	707	17	and	and	CCONJ
taxlaw-7412	707	18	claims	claim	NOUN
taxlaw-7412	707	19	of	of	ADP
taxlaw-7412	707	20	distributive	distributive	ADJ
taxlaw-7412	707	21	justice	justice	NOUN
taxlaw-7412	707	22	—	—	PUNCT
taxlaw-7412	707	23	satisfying	satisfy	VERB
taxlaw-7412	707	24	international	international	ADJ
taxlaw-7412	707	25	justice	justice	NOUN
taxlaw-7412	707	26	is	be	AUX
taxlaw-7412	707	27	not	not	PART
taxlaw-7412	707	28	simply	simply	ADV
taxlaw-7412	707	29	about	about	ADP
taxlaw-7412	707	30	improving	improve	VERB
taxlaw-7412	707	31	the	the	DET
taxlaw-7412	707	32	situation	situation	NOUN
taxlaw-7412	707	33	of	of	ADP
taxlaw-7412	707	34	worse	bad	ADJ
taxlaw-7412	707	35	-	-	PUNCT
taxlaw-7412	707	36	off	off	ADP
taxlaw-7412	707	37	countries	country	NOUN
taxlaw-7412	707	38	,	,	PUNCT
taxlaw-7412	707	39	but	but	CCONJ
taxlaw-7412	707	40	also	also	ADV
taxlaw-7412	707	41	about	about	ADP
taxlaw-7412	707	42	doing	do	VERB
taxlaw-7412	707	43	it	it	PRON
taxlaw-7412	707	44	in	in	ADP
taxlaw-7412	707	45	a	a	DET
taxlaw-7412	707	46	way	way	NOUN
taxlaw-7412	707	47	that	that	PRON
taxlaw-7412	707	48	is	be	AUX
taxlaw-7412	707	49	consistent	consistent	ADJ
taxlaw-7412	707	50	with	with	ADP
taxlaw-7412	707	51	their	their	PRON
taxlaw-7412	707	52	needs	need	NOUN
taxlaw-7412	707	53	.	.	PUNCT
taxlaw-7412	708	1	the	the	DET
taxlaw-7412	708	2	fundamental	fundamental	ADJ
taxlaw-7412	708	3	problem	problem	NOUN
taxlaw-7412	708	4	with	with	ADP
taxlaw-7412	708	5	accepting	accept	VERB
taxlaw-7412	708	6	any	any	DET
taxlaw-7412	708	7	differential	differential	ADJ
taxlaw-7412	708	8	mechanism	mechanism	NOUN
taxlaw-7412	708	9	as	as	ADP
taxlaw-7412	708	10	normatively	normatively	ADV
taxlaw-7412	708	11	satisfying	satisfying	ADJ
taxlaw-7412	708	12	is	be	AUX
taxlaw-7412	708	13	that	that	SCONJ
taxlaw-7412	708	14	,	,	PUNCT
taxlaw-7412	708	15	regardless	regardless	ADV
taxlaw-7412	708	16	of	of	ADP
taxlaw-7412	708	17	normative	normative	ADJ
taxlaw-7412	708	18	demands	demand	NOUN
taxlaw-7412	708	19	,	,	PUNCT
taxlaw-7412	708	20	the	the	DET
taxlaw-7412	708	21	agreement	agreement	NOUN
taxlaw-7412	708	22	of	of	ADP
taxlaw-7412	708	23	more	more	ADV
taxlaw-7412	708	24	powerful	powerful	ADJ
taxlaw-7412	708	25	,	,	PUNCT
taxlaw-7412	708	26	affluent	affluent	ADJ
taxlaw-7412	708	27	countries	country	NOUN
taxlaw-7412	708	28	to	to	ADP
taxlaw-7412	708	29	redistribution	redistribution	NOUN
taxlaw-7412	708	30	faces	face	VERB
taxlaw-7412	708	31	political	political	ADJ
taxlaw-7412	708	32	limitations	limitation	NOUN
taxlaw-7412	708	33	.	.	PUNCT
taxlaw-7412	709	1	without	without	ADP
taxlaw-7412	709	2	clear	clear	ADJ
taxlaw-7412	709	3	normative	normative	ADJ
taxlaw-7412	709	4	guidelines	guideline	NOUN
taxlaw-7412	709	5	187	187	NUM
taxlaw-7412	709	6	see	see	NOUN
taxlaw-7412	709	7	steven	steven	PROPN
taxlaw-7412	709	8	a.	a.	PROPN
taxlaw-7412	709	9	dean	dean	PROPN
taxlaw-7412	709	10	,	,	PUNCT
taxlaw-7412	709	11	a	a	DET
taxlaw-7412	709	12	constitutional	constitutional	ADJ
taxlaw-7412	709	13	moment	moment	NOUN
taxlaw-7412	709	14	for	for	ADP
taxlaw-7412	709	15	cross	cross	ADJ
taxlaw-7412	709	16	-	-	ADJ
taxlaw-7412	709	17	border	border	ADJ
taxlaw-7412	709	18	taxation	taxation	NOUN
taxlaw-7412	709	19	(	(	PUNCT
taxlaw-7412	709	20	aug	aug	PROPN
taxlaw-7412	709	21	.	.	PROPN
taxlaw-7412	709	22	25	25	NUM
taxlaw-7412	709	23	,	,	PUNCT
taxlaw-7412	709	24	2020	2020	NUM
taxlaw-7412	709	25	)	)	PUNCT
taxlaw-7412	709	26	(	(	PUNCT
taxlaw-7412	709	27	unpublished	unpublished	ADJ
taxlaw-7412	709	28	manuscript	manuscript	NOUN
taxlaw-7412	709	29	)	)	PUNCT
taxlaw-7412	709	30	,	,	PUNCT
taxlaw-7412	709	31	https://www.law.nyu.edu/sites/default/files/a%20constitutional%20moment	https://www.law.nyu.edu/sites/default/files/a%20constitutional%20moment	NOUN
taxlaw-7412	709	32	%	%	NOUN
taxlaw-7412	709	33	20in%20cross	20in%20cross	NUM
taxlaw-7412	709	34	-	-	NOUN
taxlaw-7412	709	35	border%20taxation-%20dean_0.pdf	border%20taxation-%20dean_0.pdf	NOUN
taxlaw-7412	709	36	[	[	X
taxlaw-7412	709	37	https://perma.cc/w9qq-y2lu	https://perma.cc/w9qq-y2lu	X
taxlaw-7412	709	38	]	]	X
taxlaw-7412	709	39	(	(	PUNCT
taxlaw-7412	709	40	pointing	point	VERB
taxlaw-7412	709	41	out	out	ADP
taxlaw-7412	709	42	that	that	SCONJ
taxlaw-7412	709	43	for	for	ADP
taxlaw-7412	709	44	the	the	DET
taxlaw-7412	709	45	first	first	ADJ
taxlaw-7412	709	46	time	time	NOUN
taxlaw-7412	709	47	in	in	ADP
taxlaw-7412	709	48	decades	decade	NOUN
taxlaw-7412	709	49	,	,	PUNCT
taxlaw-7412	709	50	international	international	ADJ
taxlaw-7412	709	51	tax	tax	NOUN
taxlaw-7412	709	52	policy	policy	NOUN
taxlaw-7412	709	53	has	have	AUX
taxlaw-7412	709	54	entered	enter	VERB
taxlaw-7412	709	55	a	a	DET
taxlaw-7412	709	56	fluid	fluid	ADJ
taxlaw-7412	709	57	phase	phase	NOUN
taxlaw-7412	709	58	in	in	ADP
taxlaw-7412	709	59	which	which	PRON
taxlaw-7412	709	60	fundamental	fundamental	ADJ
taxlaw-7412	709	61	reform	reform	NOUN
taxlaw-7412	709	62	becomes	become	VERB
taxlaw-7412	709	63	possible	possible	ADJ
taxlaw-7412	709	64	,	,	PUNCT
taxlaw-7412	709	65	and	and	CCONJ
taxlaw-7412	709	66	warning	warn	VERB
taxlaw-7412	709	67	for	for	ADP
taxlaw-7412	709	68	the	the	DET
taxlaw-7412	709	69	urgency	urgency	NOUN
taxlaw-7412	709	70	in	in	ADP
taxlaw-7412	709	71	recognizing	recognize	VERB
taxlaw-7412	709	72	the	the	DET
taxlaw-7412	709	73	opportunity	opportunity	NOUN
taxlaw-7412	709	74	for	for	ADP
taxlaw-7412	709	75	critical	critical	ADJ
taxlaw-7412	709	76	improvements	improvement	NOUN
taxlaw-7412	709	77	before	before	SCONJ
taxlaw-7412	709	78	the	the	DET
taxlaw-7412	709	79	moment	moment	NOUN
taxlaw-7412	709	80	passes	pass	VERB
taxlaw-7412	709	81	)	)	PUNCT
taxlaw-7412	709	82	;	;	PUNCT
taxlaw-7412	709	83	mason	mason	PROPN
taxlaw-7412	709	84	,	,	PUNCT
taxlaw-7412	709	85	supra	supra	PROPN
taxlaw-7412	709	86	note	note	PROPN
taxlaw-7412	709	87	133	133	NUM
taxlaw-7412	709	88	,	,	PUNCT
taxlaw-7412	709	89	at	at	ADP
taxlaw-7412	709	90	401	401	NUM
taxlaw-7412	709	91	.	.	PUNCT
taxlaw-7412	710	1	188	188	NUM
taxlaw-7412	710	2	see	see	VERB
taxlaw-7412	710	3	oecd	oecd	PROPN
taxlaw-7412	710	4	,	,	PUNCT
taxlaw-7412	710	5	addressing	address	VERB
taxlaw-7412	710	6	the	the	DET
taxlaw-7412	710	7	tax	tax	NOUN
taxlaw-7412	710	8	challenges	challenge	NOUN
taxlaw-7412	710	9	of	of	ADP
taxlaw-7412	710	10	the	the	DET
taxlaw-7412	710	11	digitalisation	digitalisation	NOUN
taxlaw-7412	710	12	of	of	ADP
taxlaw-7412	710	13	the	the	DET
taxlaw-7412	710	14	economy	economy	NOUN
taxlaw-7412	710	15	(	(	PUNCT
taxlaw-7412	710	16	2019	2019	NUM
taxlaw-7412	710	17	)	)	PUNCT
taxlaw-7412	710	18	,	,	PUNCT
taxlaw-7412	710	19	https://www.oecd.org/tax/beps/public-consultation-document-addressing-the-tax-challenges-of-thedigitalisation-of-the-economy.pdf	https://www.oecd.org/tax/beps/public-consultation-document-addressing-the-tax-challenges-of-thedigitalisation-of-the-economy.pdf	PROPN
taxlaw-7412	711	1	[	[	X
taxlaw-7412	711	2	https://perma.cc/rqw5-z6q8	https://perma.cc/rqw5-z6q8	X
taxlaw-7412	711	3	]	]	PUNCT
taxlaw-7412	711	4	.	.	PUNCT
taxlaw-7412	712	1	for	for	ADP
taxlaw-7412	712	2	an	an	DET
taxlaw-7412	712	3	overview	overview	NOUN
taxlaw-7412	712	4	of	of	ADP
taxlaw-7412	712	5	the	the	DET
taxlaw-7412	712	6	context	context	NOUN
taxlaw-7412	712	7	and	and	CCONJ
taxlaw-7412	712	8	political	political	ADJ
taxlaw-7412	712	9	motivations	motivation	NOUN
taxlaw-7412	712	10	of	of	ADP
taxlaw-7412	712	11	the	the	DET
taxlaw-7412	712	12	oecd	oecd	PROPN
taxlaw-7412	712	13	’s	’s	PART
taxlaw-7412	712	14	efforts	effort	NOUN
taxlaw-7412	712	15	to	to	PART
taxlaw-7412	712	16	address	address	VERB
taxlaw-7412	712	17	this	this	DET
taxlaw-7412	712	18	issue	issue	NOUN
taxlaw-7412	712	19	,	,	PUNCT
taxlaw-7412	712	20	see	see	VERB
taxlaw-7412	712	21	allison	allison	PROPN
taxlaw-7412	712	22	christians	christians	PROPN
taxlaw-7412	712	23	&	&	CCONJ
taxlaw-7412	712	24	magalhaes	magalhaes	PROPN
taxlaw-7412	712	25	,	,	PUNCT
taxlaw-7412	712	26	supra	supra	PROPN
taxlaw-7412	712	27	note	note	NOUN
taxlaw-7412	712	28	171	171	NUM
taxlaw-7412	712	29	.	.	X
taxlaw-7412	713	1	189	189	NUM
taxlaw-7412	713	2	see	see	NOUN
taxlaw-7412	713	3	,	,	PUNCT
taxlaw-7412	713	4	e.g.	e.g.	ADV
taxlaw-7412	713	5	,	,	PUNCT
taxlaw-7412	713	6	christians	christians	PROPN
taxlaw-7412	713	7	&	&	CCONJ
taxlaw-7412	713	8	apeldoorn	apeldoorn	PROPN
taxlaw-7412	713	9	,	,	PUNCT
taxlaw-7412	713	10	supra	supra	PROPN
taxlaw-7412	713	11	note	note	PROPN
taxlaw-7412	713	12	133	133	NUM
taxlaw-7412	713	13	;	;	PUNCT
taxlaw-7412	713	14	michael	michael	PROPN
taxlaw-7412	713	15	p.	p.	PROPN
taxlaw-7412	713	16	devereux	devereux	PROPN
taxlaw-7412	713	17	&	&	CCONJ
taxlaw-7412	713	18	john	john	PROPN
taxlaw-7412	713	19	vella	vella	PROPN
taxlaw-7412	713	20	,	,	PUNCT
taxlaw-7412	713	21	value	value	NOUN
taxlaw-7412	713	22	creation	creation	NOUN
taxlaw-7412	713	23	as	as	ADP
taxlaw-7412	713	24	the	the	DET
taxlaw-7412	713	25	fundamental	fundamental	ADJ
taxlaw-7412	713	26	principle	principle	NOUN
taxlaw-7412	713	27	of	of	ADP
taxlaw-7412	713	28	the	the	DET
taxlaw-7412	713	29	international	international	ADJ
taxlaw-7412	713	30	corporate	corporate	ADJ
taxlaw-7412	713	31	tax	tax	NOUN
taxlaw-7412	713	32	system	system	NOUN
taxlaw-7412	713	33	(	(	PUNCT
taxlaw-7412	713	34	european	european	ADJ
taxlaw-7412	713	35	tax	tax	NOUN
taxlaw-7412	713	36	policy	policy	NOUN
taxlaw-7412	713	37	forum	forum	NOUN
taxlaw-7412	713	38	,	,	PUNCT
taxlaw-7412	713	39	working	working	NOUN
taxlaw-7412	713	40	paper	paper	NOUN
taxlaw-7412	713	41	,	,	PUNCT
taxlaw-7412	713	42	2018	2018	NUM
taxlaw-7412	713	43	)	)	PUNCT
taxlaw-7412	713	44	;	;	PUNCT
taxlaw-7412	713	45	wolfgang	wolfgang	PROPN
taxlaw-7412	713	46	schön	schön	PROPN
taxlaw-7412	713	47	,	,	PUNCT
taxlaw-7412	713	48	one	one	NUM
taxlaw-7412	713	49	answer	answer	NOUN
taxlaw-7412	713	50	to	to	ADP
taxlaw-7412	713	51	why	why	SCONJ
taxlaw-7412	713	52	and	and	CCONJ
taxlaw-7412	713	53	how	how	SCONJ
taxlaw-7412	713	54	to	to	PART
taxlaw-7412	713	55	tax	tax	VERB
taxlaw-7412	713	56	the	the	DET
taxlaw-7412	713	57	digitalized	digitalized	ADJ
taxlaw-7412	713	58	economy	economy	NOUN
taxlaw-7412	713	59	,	,	PUNCT
taxlaw-7412	713	60	47	47	NUM
taxlaw-7412	713	61	intertax	intertax	ADJ
taxlaw-7412	713	62	1003	1003	NUM
taxlaw-7412	713	63	(	(	PUNCT
taxlaw-7412	713	64	2019	2019	NUM
taxlaw-7412	713	65	)	)	PUNCT
taxlaw-7412	713	66	;	;	PUNCT
taxlaw-7412	713	67	wilkie	wilkie	PROPN
taxlaw-7412	713	68	,	,	PUNCT
taxlaw-7412	713	69	supra	supra	PROPN
taxlaw-7412	713	70	note	note	PROPN
taxlaw-7412	713	71	133	133	NUM
taxlaw-7412	713	72	;	;	PUNCT
taxlaw-7412	713	73	svitlana	svitlana	PROPN
taxlaw-7412	713	74	buriak	buriak	PROPN
taxlaw-7412	713	75	,	,	PUNCT
taxlaw-7412	713	76	a	a	DET
taxlaw-7412	713	77	new	new	ADJ
taxlaw-7412	713	78	taxing	tax	VERB
taxlaw-7412	713	79	right	right	NOUN
taxlaw-7412	713	80	for	for	ADP
taxlaw-7412	713	81	the	the	DET
taxlaw-7412	713	82	market	market	NOUN
taxlaw-7412	713	83	jurisdiction	jurisdiction	NOUN
taxlaw-7412	713	84	:	:	PUNCT
taxlaw-7412	713	85	where	where	SCONJ
taxlaw-7412	713	86	are	be	AUX
taxlaw-7412	713	87	the	the	DET
taxlaw-7412	713	88	limits	limit	NOUN
taxlaw-7412	713	89	?	?	PUNCT
taxlaw-7412	713	90	,	,	PUNCT
taxlaw-7412	713	91	48	48	NUM
taxlaw-7412	713	92	intertax	intertax	NOUN
taxlaw-7412	713	93	301	301	NUM
taxlaw-7412	713	94	(	(	PUNCT
taxlaw-7412	713	95	2020	2020	NUM
taxlaw-7412	713	96	)	)	PUNCT
taxlaw-7412	713	97	.	.	PUNCT
taxlaw-7412	714	1	88	88	NUM
taxlaw-7412	714	2	columbia	columbia	PROPN
taxlaw-7412	714	3	journal	journal	PROPN
taxlaw-7412	714	4	of	of	ADP
taxlaw-7412	714	5	tax	tax	NOUN
taxlaw-7412	714	6	law	law	NOUN
taxlaw-7412	714	7	[	[	X
taxlaw-7412	714	8	vol	vol	NOUN
taxlaw-7412	714	9	.	.	PUNCT
taxlaw-7412	714	10	12:58	12:58	NUM
taxlaw-7412	714	11	for	for	ADP
taxlaw-7412	714	12	meaningful	meaningful	ADJ
taxlaw-7412	714	13	redistribution	redistribution	NOUN
taxlaw-7412	714	14	,	,	PUNCT
taxlaw-7412	714	15	promotion	promotion	NOUN
taxlaw-7412	714	16	of	of	ADP
taxlaw-7412	714	17	suboptimal	suboptimal	ADJ
taxlaw-7412	714	18	initiatives	initiative	NOUN
taxlaw-7412	714	19	might	might	AUX
taxlaw-7412	714	20	prevent	prevent	VERB
taxlaw-7412	714	21	the	the	DET
taxlaw-7412	714	22	consideration	consideration	NOUN
taxlaw-7412	714	23	of	of	ADP
taxlaw-7412	714	24	normatively	normatively	ADV
taxlaw-7412	714	25	superior	superior	ADJ
taxlaw-7412	714	26	ones	one	NOUN
taxlaw-7412	714	27	.	.	PUNCT
taxlaw-7412	715	1	or	or	CCONJ
taxlaw-7412	715	2	,	,	PUNCT
taxlaw-7412	715	3	as	as	SCONJ
taxlaw-7412	715	4	a	a	DET
taxlaw-7412	715	5	more	more	ADV
taxlaw-7412	715	6	cynical	cynical	ADJ
taxlaw-7412	715	7	view	view	NOUN
taxlaw-7412	715	8	may	may	AUX
taxlaw-7412	715	9	suggest	suggest	VERB
taxlaw-7412	715	10	,	,	PUNCT
taxlaw-7412	715	11	the	the	DET
taxlaw-7412	715	12	absence	absence	NOUN
taxlaw-7412	715	13	of	of	ADP
taxlaw-7412	715	14	criteria	criterion	NOUN
taxlaw-7412	715	15	for	for	ADP
taxlaw-7412	715	16	appropriate	appropriate	ADJ
taxlaw-7412	715	17	redistribution	redistribution	NOUN
taxlaw-7412	715	18	may	may	AUX
taxlaw-7412	715	19	lead	lead	VERB
taxlaw-7412	715	20	to	to	ADP
taxlaw-7412	715	21	the	the	DET
taxlaw-7412	715	22	opportunistic	opportunistic	ADJ
taxlaw-7412	715	23	use	use	NOUN
taxlaw-7412	715	24	of	of	ADP
taxlaw-7412	715	25	modest	modest	ADJ
taxlaw-7412	715	26	or	or	CCONJ
taxlaw-7412	715	27	unsatisfactory	unsatisfactory	ADJ
taxlaw-7412	715	28	concessions	concession	NOUN
taxlaw-7412	715	29	to	to	PART
taxlaw-7412	715	30	excuse	excuse	VERB
taxlaw-7412	715	31	the	the	DET
taxlaw-7412	715	32	lack	lack	NOUN
taxlaw-7412	715	33	of	of	ADP
taxlaw-7412	715	34	more	more	ADV
taxlaw-7412	715	35	significant	significant	ADJ
taxlaw-7412	715	36	initiatives	initiative	NOUN
taxlaw-7412	715	37	.	.	PUNCT
taxlaw-7412	716	1	at	at	ADP
taxlaw-7412	716	2	a	a	DET
taxlaw-7412	716	3	time	time	NOUN
taxlaw-7412	716	4	when	when	SCONJ
taxlaw-7412	716	5	governments	government	NOUN
taxlaw-7412	716	6	struggle	struggle	VERB
taxlaw-7412	716	7	with	with	ADP
taxlaw-7412	716	8	the	the	DET
taxlaw-7412	716	9	more	more	ADV
taxlaw-7412	716	10	immediate	immediate	ADJ
taxlaw-7412	716	11	domestic	domestic	ADJ
taxlaw-7412	716	12	concern	concern	NOUN
taxlaw-7412	716	13	of	of	ADP
taxlaw-7412	716	14	fighting	fight	VERB
taxlaw-7412	716	15	a	a	DET
taxlaw-7412	716	16	global	global	ADJ
taxlaw-7412	716	17	pandemic	pandemic	NOUN
taxlaw-7412	716	18	and	and	CCONJ
taxlaw-7412	716	19	an	an	DET
taxlaw-7412	716	20	upcoming	upcoming	ADJ
taxlaw-7412	716	21	economic	economic	ADJ
taxlaw-7412	716	22	crisis	crisis	NOUN
taxlaw-7412	716	23	,	,	PUNCT
taxlaw-7412	716	24	it	it	PRON
taxlaw-7412	716	25	might	might	AUX
taxlaw-7412	716	26	seem	seem	VERB
taxlaw-7412	716	27	futile	futile	ADJ
taxlaw-7412	716	28	to	to	PART
taxlaw-7412	716	29	argue	argue	VERB
taxlaw-7412	716	30	for	for	ADP
taxlaw-7412	716	31	placing	place	VERB
taxlaw-7412	716	32	attention	attention	NOUN
taxlaw-7412	716	33	on	on	ADP
taxlaw-7412	716	34	normative	normative	ADJ
taxlaw-7412	716	35	demands	demand	NOUN
taxlaw-7412	716	36	to	to	PART
taxlaw-7412	716	37	address	address	VERB
taxlaw-7412	716	38	international	international	ADJ
taxlaw-7412	716	39	inequality	inequality	NOUN
taxlaw-7412	716	40	in	in	ADP
taxlaw-7412	716	41	the	the	DET
taxlaw-7412	716	42	international	international	ADJ
taxlaw-7412	716	43	tax	tax	NOUN
taxlaw-7412	716	44	system	system	NOUN
taxlaw-7412	716	45	.	.	PUNCT
taxlaw-7412	717	1	yet	yet	ADV
taxlaw-7412	717	2	,	,	PUNCT
taxlaw-7412	717	3	if	if	SCONJ
taxlaw-7412	717	4	there	there	PRON
taxlaw-7412	717	5	are	be	VERB
taxlaw-7412	717	6	valid	valid	ADJ
taxlaw-7412	717	7	reasons	reason	NOUN
taxlaw-7412	717	8	for	for	ADP
taxlaw-7412	717	9	embracing	embrace	VERB
taxlaw-7412	717	10	aspirations	aspiration	NOUN
taxlaw-7412	717	11	for	for	ADP
taxlaw-7412	717	12	justice	justice	NOUN
taxlaw-7412	717	13	in	in	ADP
taxlaw-7412	717	14	times	time	NOUN
taxlaw-7412	717	15	of	of	ADP
taxlaw-7412	717	16	stability	stability	NOUN
taxlaw-7412	717	17	,	,	PUNCT
taxlaw-7412	717	18	this	this	PRON
taxlaw-7412	717	19	becomes	become	VERB
taxlaw-7412	717	20	even	even	ADV
taxlaw-7412	717	21	more	more	ADV
taxlaw-7412	717	22	pressing	pressing	ADJ
taxlaw-7412	717	23	during	during	ADP
taxlaw-7412	717	24	a	a	DET
taxlaw-7412	717	25	recession	recession	NOUN
taxlaw-7412	717	26	,	,	PUNCT
taxlaw-7412	717	27	when	when	SCONJ
taxlaw-7412	717	28	the	the	DET
taxlaw-7412	717	29	global	global	ADJ
taxlaw-7412	717	30	poor	poor	ADJ
taxlaw-7412	717	31	will	will	AUX
taxlaw-7412	717	32	inevitably	inevitably	ADV
taxlaw-7412	717	33	bear	bear	VERB
taxlaw-7412	717	34	a	a	DET
taxlaw-7412	717	35	greater	great	ADJ
taxlaw-7412	717	36	burden	burden	NOUN
taxlaw-7412	717	37	.	.	PUNCT