id	sid	eid	entity	type
cjfa-37582	1	1	august 19, 2021	DATE
cjfa-37582	1	2	october 11	DATE
cjfa-37582	1	3	2021	DATE
cjfa-37582	2	1	dominik.tschinkl@steuerbuero-menzel.de	ORG
cjfa-37582	2	2	5	CARDINAL
cjfa-37582	2	3	97816	DATE
cjfa-37582	2	4	germany	GPE
cjfa-37582	2	5	9352 87960	DATE
cjfa-37582	5	1	university of wuerzburg	ORG
cjfa-37582	5	2	2, 97070	CARDINAL
cjfa-37582	5	3	germany	GPE
cjfa-37582	5	4	931 3181952	DATE
cjfa-37582	7	1	university of wuerzburg	ORG
cjfa-37582	7	2	2, 97070	CARDINAL
cjfa-37582	7	3	germany	GPE
cjfa-37582	7	4	931 3182963	CARDINAL
cjfa-37582	10	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-37582	10	2	2300-12402021	CARDINAL
cjfa-37582	10	3	10	CARDINAL
cjfa-37582	10	4	4	CARDINAL
cjfa-37582	10	5	d.	NORP
cjfa-37582	10	6	n., & kiesewetter	ORG
cjfa-37582	10	7	2021	CARDINAL
cjfa-37582	12	1	copernican journal of finance & accounting	ORG
cjfa-37582	12	2	159–179	CARDINAL
cjfa-37582	13	1	http://dx.doi	PERSON
cjfa-37582	14	1	org/10.12775	PERSON
cjfa-37582	14	2	nathalie weikert** university	PERSON
cjfa-37582	14	3	dirk kiesewetter*** university	PERSON
cjfa-37582	15	1	j e l	PERSON
cjfa-37582	15	2	h20	GPE
cjfa-37582	16	1	dominik tschinkl	PERSON
cjfa-37582	16	2	nathalie weikert	PERSON
cjfa-37582	16	3	dirk kiesewetter160	ORG
cjfa-37582	20	1	oecd	ORG
cjfa-37582	30	1	income1	GPE
cjfa-37582	32	1	dis1	GPE
cjfa-37582	34	1	1979	DATE
cjfa-37582	34	2	landsberger	ORG
cjfa-37582	34	3	1971	DATE
cjfa-37582	35	1	olson	PERSON
cjfa-37582	35	2	bailey	GPE
cjfa-37582	35	3	1981	DATE
cjfa-37582	36	1	161	CARDINAL
cjfa-37582	36	2	today	DATE
cjfa-37582	36	3	consumption2	PERSON
cjfa-37582	40	1	oecd	ORG
cjfa-37582	40	2	germany	GPE
cjfa-37582	40	3	uk	GPE
cjfa-37582	43	1	roth ira	PERSON
cjfa-37582	43	2	roth	PERSON
cjfa-37582	43	3	us	GPE
cjfa-37582	44	1	first	ORDINAL
cjfa-37582	52	1	2	CARDINAL
cjfa-37582	53	1	dominik tschinkl	PERSON
cjfa-37582	53	2	nathalie weikert	PERSON
cjfa-37582	53	3	dirk	ORG
cjfa-37582	53	4	behavior3	PERSON
cjfa-37582	54	1	domar	PERSON
cjfa-37582	54	2	musgrave	PERSON
cjfa-37582	54	3	1944	DATE
cjfa-37582	55	1	tobin	PERSON
cjfa-37582	55	2	1958	DATE
cjfa-37582	56	1	swenson	PERSON
cjfa-37582	56	2	1989	DATE
cjfa-37582	56	3	one	CARDINAL
cjfa-37582	56	4	first	ORDINAL
cjfa-37582	57	1	four	CARDINAL
cjfa-37582	59	1	fochmann	PERSON
cjfa-37582	59	2	kiesewetter	PERSON
cjfa-37582	59	3	2012	DATE
cjfa-37582	61	1	fochmann	PERSON
cjfa-37582	61	2	2018	DATE
cjfa-37582	64	1	direction6	PERSON
cjfa-37582	67	1	3	CARDINAL
cjfa-37582	67	2	2015	DATE
cjfa-37582	67	3	2015	CARDINAL
cjfa-37582	68	1	4	CARDINAL
cjfa-37582	68	2	swenson	PERSON
cjfa-37582	68	3	1989	DATE
cjfa-37582	68	4	61	CARDINAL
cjfa-37582	69	1	5	CARDINAL
cjfa-37582	69	2	kiesewetter	PERSON
cjfa-37582	69	3	2012	DATE
cjfa-37582	69	4	239	CARDINAL
cjfa-37582	70	1	6	CARDINAL
cjfa-37582	70	2	kiesewetter	PERSON
cjfa-37582	70	3	2016	DATE
cjfa-37582	73	1	163	CARDINAL
cjfa-37582	74	1	one	CARDINAL
cjfa-37582	74	2	first	ORDINAL
cjfa-37582	74	3	1995	DATE
cjfa-37582	75	1	taking7	ORG
cjfa-37582	80	1	2017	CARDINAL
cjfa-37582	86	1	cederburg and o’doherty (	PERSON
cjfa-37582	86	2	2017	CARDINAL
cjfa-37582	91	1	blaufus	PERSON
cjfa-37582	91	2	milde	PERSON
cjfa-37582	91	3	2020	DATE
cjfa-37582	91	4	two	CARDINAL
cjfa-37582	92	1	first	ORDINAL
cjfa-37582	92	2	second	ORDINAL
cjfa-37582	93	1	partici7	PERSON
cjfa-37582	93	2	1995	DATE
cjfa-37582	93	3	636	CARDINAL
cjfa-37582	94	1	dominik tschinkl	PERSON
cjfa-37582	94	2	nathalie weikert	PERSON
cjfa-37582	94	3	dirk kiesewetter164 pants	PERSON
cjfa-37582	100	1	one	CARDINAL
cjfa-37582	100	2	fochmann	NORP
cjfa-37582	100	3	2018	DATE
cjfa-37582	102	1	four	CARDINAL
cjfa-37582	104	1	only two	CARDINAL
cjfa-37582	107	1	fochmann	NORP
cjfa-37582	107	2	2018	DATE
cjfa-37582	109	1	four	CARDINAL
cjfa-37582	111	1	only two	CARDINAL
cjfa-37582	111	2	1	CARDINAL
cjfa-37582	111	3	2	CARDINAL
cjfa-37582	112	1	1	CARDINAL
cjfa-37582	114	1	2	CARDINAL
cjfa-37582	114	2	1	CARDINAL
cjfa-37582	114	3	1	CARDINAL
cjfa-37582	114	4	1	CARDINAL
cjfa-37582	114	5	2	CARDINAL
cjfa-37582	117	1	2	CARDINAL
cjfa-37582	117	2	1	CARDINAL
cjfa-37582	117	3	1	CARDINAL
cjfa-37582	117	4	 	PERSON
cjfa-37582	117	5	2	CARDINAL
cjfa-37582	117	6	1	CARDINAL
cjfa-37582	119	1	2	CARDINAL
cjfa-37582	119	2	1	CARDINAL
cjfa-37582	119	3	1	CARDINAL
cjfa-37582	119	4	 	PERSON
cjfa-37582	119	5	3	CARDINAL
cjfa-37582	119	6	.8	CARDINAL
cjfa-37582	119	7	8	CARDINAL
cjfa-37582	120	1	1	CARDINAL
cjfa-37582	122	1	i.	PERSON
cjfa-37582	122	2	sbt	ORG
cjfa-37582	122	3	fochmann	NORP
cjfa-37582	122	4	2018	DATE
cjfa-37582	124	1	four	CARDINAL
cjfa-37582	126	1	only two	CARDINAL
cjfa-37582	126	2	1	CARDINAL
cjfa-37582	126	3	2	CARDINAL
cjfa-37582	127	1	1	CARDINAL
cjfa-37582	129	1	2	CARDINAL
cjfa-37582	129	2	1	CARDINAL
cjfa-37582	129	3	1	CARDINAL
cjfa-37582	129	4	1	CARDINAL
cjfa-37582	129	5	2	CARDINAL
cjfa-37582	132	1	2	CARDINAL
cjfa-37582	132	2	1	CARDINAL
cjfa-37582	132	3	1	CARDINAL
cjfa-37582	132	4	 	PERSON
cjfa-37582	132	5	2	CARDINAL
cjfa-37582	132	6	1	CARDINAL
cjfa-37582	134	1	2	CARDINAL
cjfa-37582	134	2	1	CARDINAL
cjfa-37582	134	3	1	CARDINAL
cjfa-37582	134	4	 	PERSON
cjfa-37582	134	5	3	CARDINAL
cjfa-37582	134	6	.8	CARDINAL
cjfa-37582	134	7	8	CARDINAL
cjfa-37582	135	1	2	CARDINAL
cjfa-37582	135	2	165	CARDINAL
cjfa-37582	136	1	i.	PERSON
cjfa-37582	136	2	fochmann	NORP
cjfa-37582	136	3	2018	DATE
cjfa-37582	138	1	four	CARDINAL
cjfa-37582	140	1	only two	CARDINAL
cjfa-37582	140	2	1	CARDINAL
cjfa-37582	140	3	2	CARDINAL
cjfa-37582	141	1	1	CARDINAL
cjfa-37582	143	1	2	CARDINAL
cjfa-37582	143	2	1	CARDINAL
cjfa-37582	143	3	1	CARDINAL
cjfa-37582	143	4	1	CARDINAL
cjfa-37582	143	5	2	CARDINAL
cjfa-37582	146	1	2	CARDINAL
cjfa-37582	146	2	1	CARDINAL
cjfa-37582	146	3	1	CARDINAL
cjfa-37582	146	4	 	PERSON
cjfa-37582	146	5	2	CARDINAL
cjfa-37582	146	6	1	CARDINAL
cjfa-37582	148	1	2	CARDINAL
cjfa-37582	148	2	1	CARDINAL
cjfa-37582	148	3	1	CARDINAL
cjfa-37582	148	4	 	PERSON
cjfa-37582	148	5	3	CARDINAL
cjfa-37582	148	6	.8	CARDINAL
cjfa-37582	148	7	8	CARDINAL
cjfa-37582	149	1	3	CARDINAL
cjfa-37582	149	2	sbt	ORG
cjfa-37582	152	1	i.	PERSON
cjfa-37582	157	1	1	CARDINAL
cjfa-37582	157	2	1	CARDINAL
cjfa-37582	157	3	1	CARDINAL
cjfa-37582	157	4	1	CARDINAL
cjfa-37582	157	5	1	CARDINAL
cjfa-37582	157	6	1	CARDINAL
cjfa-37582	159	1	 	PERSON
cjfa-37582	159	2	  	PERSON
cjfa-37582	159	3		PERSON
cjfa-37582	159	4	 	PERSON
cjfa-37582	159	5	4	CARDINAL
cjfa-37582	159	6	1	CARDINAL
cjfa-37582	160	1	0cgts	PERSON
cjfa-37582	164	1	the earlier (later	DATE
cjfa-37582	167	1	three	CARDINAL
cjfa-37582	168	1	three	CARDINAL
cjfa-37582	172	1	1 nt	CARDINAL
cjfa-37582	174	1	5	CARDINAL
cjfa-37582	174	2	two	CARDINAL
cjfa-37582	175	1	three	CARDINAL
cjfa-37582	180	1	1	CARDINAL
cjfa-37582	180	2	1	CARDINAL
cjfa-37582	180	3	1	CARDINAL
cjfa-37582	180	4	1	CARDINAL
cjfa-37582	180	5	1	CARDINAL
cjfa-37582	180	6	1	CARDINAL
cjfa-37582	182	1	 	PERSON
cjfa-37582	182	2	  	PERSON
cjfa-37582	182	3		PERSON
cjfa-37582	182	4	 	PERSON
cjfa-37582	182	5	4	CARDINAL
cjfa-37582	182	6	1	CARDINAL
cjfa-37582	183	1	0cgts	PERSON
cjfa-37582	187	1	the earlier (later	DATE
cjfa-37582	190	1	three	CARDINAL
cjfa-37582	191	1	three	CARDINAL
cjfa-37582	195	1	1 nt	CARDINAL
cjfa-37582	197	1	5	CARDINAL
cjfa-37582	197	2	two	CARDINAL
cjfa-37582	198	1	three	CARDINAL
cjfa-37582	198	2	4	CARDINAL
cjfa-37582	198	3	0	CARDINAL
cjfa-37582	202	1	the earlier (later	DATE
cjfa-37582	205	1	three	CARDINAL
cjfa-37582	207	1	dominik tschinkl	PERSON
cjfa-37582	207	2	nathalie weikert	PERSON
cjfa-37582	207	3	dirk kiesewetter166	PERSON
cjfa-37582	207	4	three	CARDINAL
cjfa-37582	216	1	1	CARDINAL
cjfa-37582	216	2	1	CARDINAL
cjfa-37582	216	3	1	CARDINAL
cjfa-37582	216	4	1	CARDINAL
cjfa-37582	216	5	1	CARDINAL
cjfa-37582	216	6	1	CARDINAL
cjfa-37582	218	1	 	PERSON
cjfa-37582	218	2	  	PERSON
cjfa-37582	218	3		PERSON
cjfa-37582	218	4	 	PERSON
cjfa-37582	218	5	4	CARDINAL
cjfa-37582	218	6	1	CARDINAL
cjfa-37582	219	1	0cgts	PERSON
cjfa-37582	223	1	the earlier (later	DATE
cjfa-37582	226	1	three	CARDINAL
cjfa-37582	227	1	three	CARDINAL
cjfa-37582	231	1	1 nt	CARDINAL
cjfa-37582	233	1	5	CARDINAL
cjfa-37582	233	2	two	CARDINAL
cjfa-37582	234	1	three	CARDINAL
cjfa-37582	234	2	5	CARDINAL
cjfa-37582	234	3	two	CARDINAL
cjfa-37582	235	1	three	CARDINAL
cjfa-37582	237	1	1	CARDINAL
cjfa-37582	237	2	1	CARDINAL
cjfa-37582	237	3	1	CARDINAL
cjfa-37582	237	4	1	CARDINAL
cjfa-37582	237	5	1	CARDINAL
cjfa-37582	241	1	 	PERSON
cjfa-37582	241	2	 	PERSON
cjfa-37582	241	3	 	PERSON
cjfa-37582	241	4	6	CARDINAL
cjfa-37582	243	1	1 nt	CARDINAL
cjfa-37582	246	1	7	CARDINAL
cjfa-37582	246	2	three	CARDINAL
cjfa-37582	247	1	1	CARDINAL
cjfa-37582	247	2	1	CARDINAL
cjfa-37582	247	3	1	CARDINAL
cjfa-37582	247	4	1	CARDINAL
cjfa-37582	247	5	1	CARDINAL
cjfa-37582	251	1		PERSON
cjfa-37582	251	2	 	PERSON
cjfa-37582	251	3		PERSON
cjfa-37582	251	4	 	PERSON
cjfa-37582	251	5	 	PERSON
cjfa-37582	252	1	8)	CARDINAL
cjfa-37582	252	2	1	CARDINAL
cjfa-37582	252	3	four	CARDINAL
cjfa-37582	253	1	9	CARDINAL
cjfa-37582	254	1	6	CARDINAL
cjfa-37582	257	1	1	CARDINAL
cjfa-37582	257	2	1	CARDINAL
cjfa-37582	257	3	1	CARDINAL
cjfa-37582	257	4	1	CARDINAL
cjfa-37582	257	5	1	CARDINAL
cjfa-37582	261	1	 	PERSON
cjfa-37582	261	2	 	PERSON
cjfa-37582	261	3	 	PERSON
cjfa-37582	261	4	6	CARDINAL
cjfa-37582	263	1	1 nt	CARDINAL
cjfa-37582	266	1	7	CARDINAL
cjfa-37582	266	2	three	CARDINAL
cjfa-37582	267	1	1	CARDINAL
cjfa-37582	267	2	1	CARDINAL
cjfa-37582	267	3	1	CARDINAL
cjfa-37582	267	4	1	CARDINAL
cjfa-37582	267	5	1	CARDINAL
cjfa-37582	271	1		PERSON
cjfa-37582	271	2	 	PERSON
cjfa-37582	271	3		PERSON
cjfa-37582	271	4	 	PERSON
cjfa-37582	271	5	 	PERSON
cjfa-37582	272	1	8)	CARDINAL
cjfa-37582	272	2	1	CARDINAL
cjfa-37582	272	3	four	CARDINAL
cjfa-37582	273	1	9	CARDINAL
cjfa-37582	274	1	7	CARDINAL
cjfa-37582	274	2	three	CARDINAL
cjfa-37582	275	1	0	CARDINAL
cjfa-37582	275	2	9 as	CARDINAL
cjfa-37582	276	1	167	CARDINAL
cjfa-37582	277	1	1	CARDINAL
cjfa-37582	277	2	1	CARDINAL
cjfa-37582	277	3	1	CARDINAL
cjfa-37582	277	4	1	CARDINAL
cjfa-37582	277	5	1	CARDINAL
cjfa-37582	281	1	 	PERSON
cjfa-37582	281	2	 	PERSON
cjfa-37582	281	3	 	PERSON
cjfa-37582	281	4	6	CARDINAL
cjfa-37582	283	1	1 nt	CARDINAL
cjfa-37582	286	1	7	CARDINAL
cjfa-37582	286	2	three	CARDINAL
cjfa-37582	287	1	1	CARDINAL
cjfa-37582	287	2	1	CARDINAL
cjfa-37582	287	3	1	CARDINAL
cjfa-37582	287	4	1	CARDINAL
cjfa-37582	287	5	1	CARDINAL
cjfa-37582	291	1		PERSON
cjfa-37582	291	2	 	PERSON
cjfa-37582	291	3		PERSON
cjfa-37582	291	4	 	PERSON
cjfa-37582	291	5	 	PERSON
cjfa-37582	292	1	8)	CARDINAL
cjfa-37582	292	2	1	CARDINAL
cjfa-37582	292	3	four	CARDINAL
cjfa-37582	293	1	9	CARDINAL
cjfa-37582	294	1	8)	CARDINAL
cjfa-37582	294	2	1	CARDINAL
cjfa-37582	294	3	four	CARDINAL
cjfa-37582	295	1	1	CARDINAL
cjfa-37582	297	1	1	CARDINAL
cjfa-37582	298	1	1 +	QUANTITY
cjfa-37582	298	2	𝑍𝑍	ORG
cjfa-37582	298	3	1 +	CARDINAL
cjfa-37582	298	4	1	CARDINAL
cjfa-37582	298	5	1 +	CARDINAL
cjfa-37582	298	6	1	CARDINAL
cjfa-37582	299	1	io	LOC
cjfa-37582	299	2	ea	CARDINAL
cjfa-37582	299	3	𝑍𝑍	ORG
cjfa-37582	299	4	1	CARDINAL
cjfa-37582	299	5	1 +	CARDINAL
cjfa-37582	299	6	𝑍𝑍	ORG
cjfa-37582	300	1	1	CARDINAL
cjfa-37582	300	2	1 +	QUANTITY
cjfa-37582	300	3	io	LOC
cjfa-37582	300	4	ea	CARDINAL
cjfa-37582	300	5	𝑍𝑍	ORG
cjfa-37582	300	6	1	CARDINAL
cjfa-37582	300	7	1 +	CARDINAL
cjfa-37582	300	8	𝑍𝑍	ORG
cjfa-37582	300	9	1	CARDINAL
cjfa-37582	300	10	1 +	CARDINAL
cjfa-37582	300	11	ea	CARDINAL
cjfa-37582	303	1	1a	CARDINAL
cjfa-37582	304	1	1	CARDINAL
cjfa-37582	305	1	1 +	QUANTITY
cjfa-37582	305	2	𝑍𝑍	ORG
cjfa-37582	305	3	1 +	CARDINAL
cjfa-37582	305	4	1	CARDINAL
cjfa-37582	305	5	1 +	CARDINAL
cjfa-37582	305	6	1	CARDINAL
cjfa-37582	306	1	io	LOC
cjfa-37582	306	2	ea	CARDINAL
cjfa-37582	306	3	𝑍𝑍	ORG
cjfa-37582	306	4	1	CARDINAL
cjfa-37582	306	5	1 +	CARDINAL
cjfa-37582	306	6	𝑍𝑍	ORG
cjfa-37582	307	1	1	CARDINAL
cjfa-37582	307	2	1 +	QUANTITY
cjfa-37582	307	3	io	LOC
cjfa-37582	307	4	ea	CARDINAL
cjfa-37582	307	5	𝑍𝑍	ORG
cjfa-37582	307	6	1	CARDINAL
cjfa-37582	307	7	1 +	CARDINAL
cjfa-37582	307	8	𝑍𝑍	ORG
cjfa-37582	307	9	1	CARDINAL
cjfa-37582	307	10	1 +	CARDINAL
cjfa-37582	307	11	ea	CARDINAL
cjfa-37582	310	1	1a	CARDINAL
cjfa-37582	311	1	pa yo ut	PERSON
cjfa-37582	311	2	al en t t o th e pa yo ut	FAC
cjfa-37582	311	3	ea	CARDINAL
cjfa-37582	312	1	al en t t o th e pa yo ut	FAC
cjfa-37582	312	2	ea	CARDINAL
cjfa-37582	312	3	1	CARDINAL
cjfa-37582	312	4	1 +	QUANTITY
cjfa-37582	312	5	𝑍𝑍	ORG
cjfa-37582	312	6	1 +	CARDINAL
cjfa-37582	313	1	1	CARDINAL
cjfa-37582	313	2	1 +	CARDINAL
cjfa-37582	313	3	1	CARDINAL
cjfa-37582	313	4	io	LOC
cjfa-37582	313	5	ea	CARDINAL
cjfa-37582	313	6	𝑍𝑍	ORG
cjfa-37582	313	7	1	CARDINAL
cjfa-37582	313	8	1 +	CARDINAL
cjfa-37582	313	9	𝑍𝑍	ORG
cjfa-37582	313	10	1	CARDINAL
cjfa-37582	313	11	1 +	QUANTITY
cjfa-37582	313	12	io	LOC
cjfa-37582	313	13	ea	CARDINAL
cjfa-37582	313	14	𝑍𝑍	ORG
cjfa-37582	313	15	1	CARDINAL
cjfa-37582	313	16	1 +	CARDINAL
cjfa-37582	313	17	𝑍𝑍	ORG
cjfa-37582	313	18	1	CARDINAL
cjfa-37582	313	19	1 +	CARDINAL
cjfa-37582	313	20	ea	CARDINAL
cjfa-37582	316	1	1a	CARDINAL
cjfa-37582	317	1	1	CARDINAL
cjfa-37582	318	1	1 +	QUANTITY
cjfa-37582	318	2	𝑍𝑍	ORG
cjfa-37582	318	3	1 +	CARDINAL
cjfa-37582	318	4	1	CARDINAL
cjfa-37582	318	5	1 +	CARDINAL
cjfa-37582	318	6	1	CARDINAL
cjfa-37582	319	1	io	LOC
cjfa-37582	319	2	ea	CARDINAL
cjfa-37582	319	3	𝑍𝑍	ORG
cjfa-37582	319	4	1	CARDINAL
cjfa-37582	319	5	1 +	CARDINAL
cjfa-37582	319	6	𝑍𝑍	ORG
cjfa-37582	320	1	1	CARDINAL
cjfa-37582	320	2	1 +	QUANTITY
cjfa-37582	320	3	io	LOC
cjfa-37582	320	4	ea	CARDINAL
cjfa-37582	320	5	𝑍𝑍	ORG
cjfa-37582	320	6	1	CARDINAL
cjfa-37582	320	7	1 +	CARDINAL
cjfa-37582	320	8	𝑍𝑍	ORG
cjfa-37582	320	9	1	CARDINAL
cjfa-37582	320	10	1 +	CARDINAL
cjfa-37582	320	11	ea	CARDINAL
cjfa-37582	323	1	1a	CARDINAL
cjfa-37582	324	1	pa yo ut b	PERSON
cjfa-37582	324	2	ea	CARDINAL
cjfa-37582	327	1	nathalie weikert	PERSON
cjfa-37582	327	2	dirk kiesewetter168	PERSON
cjfa-37582	327	3	1a	CARDINAL
cjfa-37582	328	1	1b	CARDINAL
cjfa-37582	329	1	2	CARDINAL
cjfa-37582	331	1	3	CARDINAL
cjfa-37582	332	1	two	CARDINAL
cjfa-37582	332	2	1	CARDINAL
cjfa-37582	332	3	harrison	PERSON
cjfa-37582	332	4	lau	PERSON
cjfa-37582	332	5	williams	PERSON
cjfa-37582	332	6	2002	DATE
cjfa-37582	333	1	first	ORDINAL
cjfa-37582	334	1	2	CARDINAL
cjfa-37582	334	2	one	CARDINAL
cjfa-37582	334	3	four	CARDINAL
cjfa-37582	339	1	2	CARDINAL
cjfa-37582	340	1	10	CARDINAL
cjfa-37582	341	1	169	CARDINAL
cjfa-37582	341	2	august 2018	DATE
cjfa-37582	341	3	80 students11	QUANTITY
cjfa-37582	341	4	30	CARDINAL
cjfa-37582	341	5	50	CARDINAL
cjfa-37582	341	6	seven	CARDINAL
cjfa-37582	344	1	efs	ORG
cjfa-37582	345	1	about 75 minutes12	QUANTITY
cjfa-37582	346	1	five euros	CARDINAL
cjfa-37582	347	1	only one	CARDINAL
cjfa-37582	347	2	2	CARDINAL
cjfa-37582	348	1	80	CARDINAL
cjfa-37582	348	2	14.89	CARDINAL
cjfa-37582	349	1	19.89 euros	QUANTITY
cjfa-37582	350	1	approximately 75 minutes	TIME
cjfa-37582	350	2	hourly	TIME
cjfa-37582	350	3	approximately 15.80 euros	CARDINAL
cjfa-37582	353	1	two	CARDINAL
cjfa-37582	353	2	exclusive14	ORG
cjfa-37582	354	1	60	CARDINAL
cjfa-37582	354	2	1	CARDINAL
cjfa-37582	354	3	three	CARDINAL
cjfa-37582	354	4	20	CARDINAL
cjfa-37582	356	1	11	CARDINAL
cjfa-37582	357	1	bloomquist	ORG
cjfa-37582	357	2	mckee (	ORG
cjfa-37582	357	3	2015	CARDINAL
cjfa-37582	359	1	12	CARDINAL
cjfa-37582	359	2	between five and 21	CARDINAL
cjfa-37582	361	1	only five	CARDINAL
cjfa-37582	361	2	63 minutes	TIME
cjfa-37582	361	3	21	CARDINAL
cjfa-37582	361	4	95 minutes	TIME
cjfa-37582	362	1	one	CARDINAL
cjfa-37582	363	1	13	CARDINAL
cjfa-37582	363	2	7.50 €	MONEY
cjfa-37582	363	3	25.00 €	MONEY
cjfa-37582	363	4	12.00 €	MONEY
cjfa-37582	363	5	5.94 €	MONEY
cjfa-37582	364	1	14	CARDINAL
cjfa-37582	364	2	harrison	PERSON
cjfa-37582	364	3	lau	PERSON
cjfa-37582	364	4	williams	PERSON
cjfa-37582	364	5	2002	DATE
cjfa-37582	366	1	dominik tschinkl	PERSON
cjfa-37582	366	2	nathalie weikert	PERSON
cjfa-37582	366	3	dirk kiesewetter170	PERSON
cjfa-37582	366	4	one month	DATE
cjfa-37582	366	5	seven months	DATE
cjfa-37582	366	6	six-month	DATE
cjfa-37582	366	7	13 months	DATE
cjfa-37582	366	8	one-year	DATE
cjfa-37582	366	9	25 months	DATE
cjfa-37582	366	10	two-year	DATE
cjfa-37582	367	1	three	CARDINAL
cjfa-37582	367	2	20	CARDINAL
cjfa-37582	368	1	3,000 euros	CARDINAL
cjfa-37582	368	2	higher than 3,000 euros	CARDINAL
cjfa-37582	369	1	between 2.5 and 50 percent	CARDINAL
cjfa-37582	369	2	p.a.	GPE
cjfa-37582	369	3	between 2.52	CARDINAL
cjfa-37582	369	4	60.18	CARDINAL
cjfa-37582	370	1	24-month	DATE
cjfa-37582	376	1	second	ORDINAL
cjfa-37582	378	1	15	CARDINAL
cjfa-37582	379	1	two	CARDINAL
cjfa-37582	381	1	harrison et al	PERSON
cjfa-37582	382	1	2002	DATE
cjfa-37582	382	2	1607	CARDINAL
cjfa-37582	383	1	16	CARDINAL
cjfa-37582	383	2	harrison et al	PERSON
cjfa-37582	383	3	2002	DATE
cjfa-37582	383	4	1610	CARDINAL
cjfa-37582	384	1	quarterly	DATE
cjfa-37582	385	1	17	CARDINAL
cjfa-37582	388	1	clark	GPE
cjfa-37582	388	2	2002	DATE
cjfa-37582	388	3	2005	DATE
cjfa-37582	389	1	johnson	PERSON
cjfa-37582	389	2	1990	DATE
cjfa-37582	389	3	657	CARDINAL
cjfa-37582	390	1	171	CARDINAL
cjfa-37582	393	1	several years or decades	DATE
cjfa-37582	395	1	two	CARDINAL
cjfa-37582	397	1	four months	DATE
cjfa-37582	399	1	20	CARDINAL
cjfa-37582	403	1	20	CARDINAL
cjfa-37582	404	1	2	CARDINAL
cjfa-37582	405	1	one	CARDINAL
cjfa-37582	405	2	four	CARDINAL
cjfa-37582	405	3	only one	CARDINAL
cjfa-37582	405	4	20	CARDINAL
cjfa-37582	405	5	2	CARDINAL
cjfa-37582	406	1	20	CARDINAL
cjfa-37582	409	1	german	NORP
cjfa-37582	410	1	earlier than 14 days	DATE
cjfa-37582	411	1	four months	DATE
cjfa-37582	411	2	about 3.5 months	DATE
cjfa-37582	413	1	dominik tschinkl	PERSON
cjfa-37582	413	2	nathalie weikert	PERSON
cjfa-37582	413	3	dirk kiesewetter172	PERSON
cjfa-37582	414	1	first	ORDINAL
cjfa-37582	414	2	1a	CARDINAL
cjfa-37582	414	3	1b	CARDINAL
cjfa-37582	415	1	20	CARDINAL
cjfa-37582	417	1	2	CARDINAL
cjfa-37582	418	1	2	CARDINAL
cjfa-37582	418	2	12.50	CARDINAL
cjfa-37582	418	3	1.600	CARDINAL
cjfa-37582	418	4	13.89	CARDINAL
cjfa-37582	419	1	12.05	CARDINAL
cjfa-37582	419	2	440	CARDINAL
cjfa-37582	419	3	13.44	CARDINAL
cjfa-37582	419	4	18 360	CARDINAL
cjfa-37582	419	5	11.05	CARDINAL
cjfa-37582	419	6	440	CARDINAL
cjfa-37582	419	7	o	DATE
cjfa-37582	421	1	two	CARDINAL
cjfa-37582	422	1	1a	CARDINAL
cjfa-37582	425	1	1b	CARDINAL
cjfa-37582	426	1	1b	CARDINAL
cjfa-37582	427	1	173	CARDINAL
cjfa-37582	427	2	mann-whitney u	ORG
cjfa-37582	427	3	two	CARDINAL
cjfa-37582	428	1	two	CARDINAL
cjfa-37582	430	1	mann-whitney u	ORG
cjfa-37582	430	2	0.6227	CARDINAL
cjfa-37582	431	1	1a	CARDINAL
cjfa-37582	432	1	0.0719	CARDINAL
cjfa-37582	433	1	10%-level	CARDINAL
cjfa-37582	436	1	mann-whitney u	ORG
cjfa-37582	436	2	1b	CARDINAL
cjfa-37582	437	1	1a	CARDINAL
cjfa-37582	437	2	1b	CARDINAL
cjfa-37582	437	3	2	CARDINAL
cjfa-37582	438	1	2	CARDINAL
cjfa-37582	439	1	mann-whitney u	ORG
cjfa-37582	439	2	two	CARDINAL
cjfa-37582	439	3	10%	PERCENT
cjfa-37582	439	4	0.0881	MONEY
cjfa-37582	440	1	1a	CARDINAL
cjfa-37582	440	2	1b	CARDINAL
cjfa-37582	441	1	2	CARDINAL
cjfa-37582	445	1	2018	DATE
cjfa-37582	451	1	nathalie weikert	PERSON
cjfa-37582	451	2	dirk kiesewetter174	PERSON
cjfa-37582	456	1	2	CARDINAL
cjfa-37582	458	1	mann-whitney u	ORG
cjfa-37582	458	2	two	CARDINAL
cjfa-37582	459	1	3	CARDINAL
cjfa-37582	459	2	3	CARDINAL
cjfa-37582	459	3	3	CARDINAL
cjfa-37582	459	4	mann-whitney-u	ORG
cjfa-37582	459	5	two	CARDINAL
cjfa-37582	461	1	0.3117 0.5392	MONEY
cjfa-37582	462	1	o	DATE
cjfa-37582	463	1	3	CARDINAL
cjfa-37582	466	1	mann-whitney u	ORG
cjfa-37582	466	2	two	CARDINAL
cjfa-37582	471	1	three	CARDINAL
cjfa-37582	471	2	20	CARDINAL
cjfa-37582	471	3	175	CARDINAL
cjfa-37582	471	4	30	CARDINAL
cjfa-37582	471	5	cu18	PRODUCT
cjfa-37582	471	6	three euros	CARDINAL
cjfa-37582	476	1	mann-whitney u	ORG
cjfa-37582	480	1	one half	CARDINAL
cjfa-37582	480	2	three	CARDINAL
cjfa-37582	480	3	20 percent	PERCENT
cjfa-37582	480	4	40 percent	PERCENT
cjfa-37582	482	1	three	CARDINAL
cjfa-37582	483	1	1.41	CARDINAL
cjfa-37582	483	2	1.5	CARDINAL
cjfa-37582	484	1	ten	CARDINAL
cjfa-37582	484	2	ten	CARDINAL
cjfa-37582	485	1	mann-whitney u	ORG
cjfa-37582	485	2	two	CARDINAL
cjfa-37582	486	1	two	CARDINAL
cjfa-37582	486	2	18	CARDINAL
cjfa-37582	488	1	1	CARDINAL
cjfa-37582	488	2	0.10 euro	MONEY
cjfa-37582	489	1	19	CARDINAL
cjfa-37582	489	2	mann-whitney u	ORG
cjfa-37582	489	3	two	CARDINAL
cjfa-37582	490	1	0.7629	CARDINAL
cjfa-37582	491	1	20	CARDINAL
cjfa-37582	491	2	ten	CARDINAL
cjfa-37582	492	1	dominik tschinkl	PERSON
cjfa-37582	492	2	nathalie weikert	PERSON
cjfa-37582	492	3	dirk kiesewetter176	PERSON
cjfa-37582	492	4	3	CARDINAL
cjfa-37582	493	1	three	CARDINAL
cjfa-37582	497	1	1a	CARDINAL
cjfa-37582	497	2	1b	CARDINAL
cjfa-37582	497	3	2	CARDINAL
cjfa-37582	497	4	3	CARDINAL
cjfa-37582	500	1	20	CARDINAL
cjfa-37582	500	2	mann-whitney u	ORG
cjfa-37582	500	3	two	CARDINAL
cjfa-37582	500	4	0.0736	CARDINAL
cjfa-37582	501	1	21	CARDINAL
cjfa-37582	501	2	mann-whitney u	ORG
cjfa-37582	501	3	two	CARDINAL
cjfa-37582	501	4	0.2406	CARDINAL
cjfa-37582	502	1	22	CARDINAL
cjfa-37582	504	1	177	CARDINAL
cjfa-37582	507	1	oecd	ORG
cjfa-37582	509	1	blaufus	ORG
cjfa-37582	509	2	milde	PERSON
cjfa-37582	509	3	2020	DATE
cjfa-37582	518	1	one	CARDINAL
cjfa-37582	520	1	two	CARDINAL
cjfa-37582	522	1	blaufus	ORG
cjfa-37582	522	2	milde	PERSON
cjfa-37582	522	3	2020	DATE
cjfa-37582	523	1	blaufus	GPE
cjfa-37582	523	2	milde	PERSON
cjfa-37582	523	3	2020	DATE
cjfa-37582	524	1	nathalie weikert	PERSON
cjfa-37582	524	2	dirk kiesewetter178	PERSON
cjfa-37582	528	1	j.	PERSON
cjfa-37582	528	2	bloomquist	PERSON
cjfa-37582	528	3	k., & mckee	ORG
cjfa-37582	528	4	2015	DATE
cjfa-37582	530	1	53(2	CARDINAL
cjfa-37582	530	2	1170-1186	CARDINAL
cjfa-37582	531	1	http://dx.doi	PERSON
cjfa-37582	532	1	beshears	PERSON
cjfa-37582	532	2	j.	PERSON
cjfa-37582	532	3	j., laibson	ORG
cjfa-37582	532	4	d., & madrian	ORG
cjfa-37582	532	5	2017	CARDINAL
cjfa-37582	534	1	roth	PERSON
cjfa-37582	535	1	journal of public economics	ORG
cjfa-37582	535	2	151	CARDINAL
cjfa-37582	535	3	84	CARDINAL
cjfa-37582	537	1	blaufus	PERSON
cjfa-37582	537	2	k., & milde	ORG
cjfa-37582	537	3	2020	DATE
cjfa-37582	539	1	67(8	CARDINAL
cjfa-37582	539	2	4643-5300	CARDINAL
cjfa-37582	540	1	brown	PERSON
cjfa-37582	540	2	d.	NORP
cjfa-37582	540	3	cederburg, s., & o’doherty	ORG
cjfa-37582	540	4	2017	CARDINAL
cjfa-37582	542	1	journal of financial economics	ORG
cjfa-37582	542	2	126(3	DATE
cjfa-37582	542	3	689	CARDINAL
cjfa-37582	543	1	http://dx.doi	PERSON
cjfa-37582	544	1	org/10.1016/j.jfineco.2017.10.001	GPE
cjfa-37582	544	2	r.	PERSON
cjfa-37582	544	3	2015	DATE
cjfa-37582	546	1	american	NORP
cjfa-37582	546	2	105(5	CARDINAL
cjfa-37582	546	3	1-33	DATE
cjfa-37582	548	1	clark	PERSON
cjfa-37582	548	2	2002	DATE
cjfa-37582	550	1	5(3	CARDINAL
cjfa-37582	550	2	223	CARDINAL
cjfa-37582	551	1	http://dx.doi.org/10.1023/a:1020832203804	PERSON
cjfa-37582	551	2	czerwonka	PERSON
cjfa-37582	551	3	m.	PERSON
cjfa-37582	551	4	2015	DATE
cjfa-37582	552	1	poland	GPE
cjfa-37582	553	1	copernican journal of finance & accounting	ORG
cjfa-37582	553	2	4(2	CARDINAL
cjfa-37582	553	3	79-89	DATE
cjfa-37582	555	1	domar	PERSON
cjfa-37582	555	2	e.d.	GPE
cjfa-37582	555	3	r.a.	PERSON
cjfa-37582	557	1	quarterly	DATE
cjfa-37582	557	2	58(3	DATE
cjfa-37582	557	3	388	CARDINAL
cjfa-37582	559	1	fochmann	PERSON
cjfa-37582	559	2	m., & hemmerich	ORG
cjfa-37582	559	3	2018	DATE
cjfa-37582	561	1	174(4	ORG
cjfa-37582	561	2	651	CARDINAL
cjfa-37582	562	1	http://dx.doi	PERSON
cjfa-37582	564	1	fochmann	PERSON
cjfa-37582	564	2	m.	PERSON
cjfa-37582	564	3	hemmerich	PERSON
cjfa-37582	564	4	k., & kiesewetter	ORG
cjfa-37582	564	5	2016	DATE
cjfa-37582	566	1	56	CARDINAL
cjfa-37582	566	2	218	CARDINAL
cjfa-37582	567	1	fochmann	PERSON
cjfa-37582	567	2	m.	PERSON
cjfa-37582	567	3	kiesewetter	PERSON
cjfa-37582	567	4	d., & sadrieh, a.	ORG
cjfa-37582	567	5	2012	DATE
cjfa-37582	569	1	179	CARDINAL
cjfa-37582	569	2	81(1	CARDINAL
cjfa-37582	569	3	230	CARDINAL
cjfa-37582	572	1	harrison	PERSON
cjfa-37582	572	2	lau	PERSON
cjfa-37582	572	3	m., & williams	ORG
cjfa-37582	572	4	2002	DATE
cjfa-37582	573	1	denmark	GPE
cjfa-37582	574	1	american	NORP
cjfa-37582	574	2	1606	CARDINAL
cjfa-37582	575	1	hausman	PERSON
cjfa-37582	575	2	1979	DATE
cjfa-37582	577	1	the bell journal of economics	ORG
cjfa-37582	577	2	10(1	CARDINAL
cjfa-37582	577	3	33	CARDINAL
cjfa-37582	579	1	landsberger	PERSON
cjfa-37582	579	2	1971	DATE
cjfa-37582	581	1	6(6	CARDINAL
cjfa-37582	581	2	1346-1359	CARDINAL
cjfa-37582	583	1	j. (1995	ORG
cjfa-37582	585	1	635-653	CARDINAL
cjfa-37582	586	1	olson	PERSON
cjfa-37582	586	2	m., & bailey	ORG
cjfa-37582	586	3	1981	DATE
cjfa-37582	588	1	1-25	DATE
cjfa-37582	590	1	swenson	PERSON
cjfa-37582	590	2	1989	DATE
cjfa-37582	592	1	the american taxation association	ORG
cjfa-37582	592	2	54	CARDINAL
cjfa-37582	593	1	thaler	ORG
cjfa-37582	593	2	r., & johnson	ORG
cjfa-37582	593	3	1990	DATE
cjfa-37582	595	1	36(6	CARDINAL
cjfa-37582	595	2	643-660	CARDINAL
cjfa-37582	596	1	http://dx.doi.org/10.1287/mnsc.36.6.643	ORG
cjfa-37582	596	2	tobin	ORG
cjfa-37582	596	3	j.	PERSON
cjfa-37582	596	4	1958	DATE
cjfa-37582	598	1	25(2	CARDINAL
cjfa-37582	598	2	65-86	DATE
cjfa-37582	600	1	weber	PERSON
cjfa-37582	600	2	m., & zuchel, h. (2005	ORG
cjfa-37582	602	1	2(1	CARDINAL
cjfa-37582	602	2	30-43	CARDINAL