id	sid	tid	token	lemma	pos
cjfa-3277	1	1	copernican	copernican	PROPN
cjfa-3277	1	2	journal	journal	PROPN
cjfa-3277	1	3	of	of	ADP
cjfa-3277	1	4	finance	finance	PROPN
cjfa-3277	1	5	&	&	CCONJ
cjfa-3277	1	6	accounting	accounting	PROPN
cjfa-3277	1	7	e	e	PROPN
cjfa-3277	1	8	-	-	PROPN
cjfa-3277	1	9	issn	issn	PROPN
cjfa-3277	1	10	2300	2300	NUM
cjfa-3277	1	11	-	-	SYM
cjfa-3277	1	12	3065	3065	NUM
cjfa-3277	1	13	p	p	PROPN
cjfa-3277	1	14	-	-	PUNCT
cjfa-3277	1	15	issn	issn	PROPN
cjfa-3277	1	16	2300	2300	NUM
cjfa-3277	1	17	-	-	SYM
cjfa-3277	1	18	12402014	12402014	NUM
cjfa-3277	1	19	,	,	PUNCT
cjfa-3277	1	20	volume	volume	NOUN
cjfa-3277	1	21	3	3	NUM
cjfa-3277	1	22	,	,	PUNCT
cjfa-3277	1	23	issue	issue	NOUN
cjfa-3277	1	24	1	1	NUM
cjfa-3277	1	25	date	date	NOUN
cjfa-3277	1	26	of	of	ADP
cjfa-3277	1	27	submission	submission	NOUN
cjfa-3277	1	28	:	:	PUNCT
cjfa-3277	1	29	february	february	PROPN
cjfa-3277	1	30	27	27	NUM
cjfa-3277	1	31	,	,	PUNCT
cjfa-3277	1	32	2014	2014	NUM
cjfa-3277	1	33	;	;	PUNCT
cjfa-3277	1	34	date	date	NOUN
cjfa-3277	1	35	of	of	ADP
cjfa-3277	1	36	acceptance	acceptance	NOUN
cjfa-3277	1	37	:	:	PUNCT
cjfa-3277	1	38	march	march	PROPN
cjfa-3277	1	39	3	3	NUM
cjfa-3277	1	40	,	,	PUNCT
cjfa-3277	1	41	2014	2014	NUM
cjfa-3277	1	42	.	.	PUNCT
cjfa-3277	2	1	*	*	PUNCT
cjfa-3277	2	2	 	 	SPACE
cjfa-3277	2	3	contact	contact	NOUN
cjfa-3277	2	4	information	information	NOUN
cjfa-3277	2	5	:	:	PUNCT
cjfa-3277	2	6	joanna.szlezak@sgh.waw.pl	joanna.szlezak@sgh.waw.pl	PROPN
cjfa-3277	2	7	,	,	PUNCT
cjfa-3277	2	8	institute	institute	NOUN
cjfa-3277	2	9	of	of	ADP
cjfa-3277	2	10	finance	finance	PROPN
cjfa-3277	2	11	,	,	PUNCT
cjfa-3277	2	12	warsaw	warsaw	PROPN
cjfa-3277	2	13	school	school	NOUN
cjfa-3277	2	14	of	of	ADP
cjfa-3277	2	15	economics	economic	NOUN
cjfa-3277	2	16	,	,	PUNCT
cjfa-3277	3	1	al	al	PROPN
cjfa-3277	3	2	.	.	PROPN
cjfa-3277	3	3	niepodległości	niepodległości	PROPN
cjfa-3277	3	4	162	162	NUM
cjfa-3277	3	5	,	,	PUNCT
cjfa-3277	3	6	02	02	NUM
cjfa-3277	3	7	-	-	SYM
cjfa-3277	3	8	554	554	NUM
cjfa-3277	3	9	warszawa	warszawa	NOUN
cjfa-3277	3	10	,	,	PUNCT
cjfa-3277	3	11	poland	poland	PROPN
cjfa-3277	3	12	,	,	PUNCT
cjfa-3277	3	13	phone	phone	NOUN
cjfa-3277	3	14	:	:	PUNCT
cjfa-3277	3	15	22	22	NUM
cjfa-3277	3	16	564	564	NUM
cjfa-3277	3	17	92	92	NUM
cjfa-3277	3	18	95	95	NUM
cjfa-3277	3	19	.	.	PUNCT
cjfa-3277	4	1	szlęzak	szlęzak	ADJ
cjfa-3277	4	2	-	-	PUNCT
cjfa-3277	4	3	matusewicz	matusewicz	NOUN
cjfa-3277	4	4	j.	j.	PROPN
cjfa-3277	4	5	(	(	PUNCT
cjfa-3277	4	6	2014	2014	NUM
cjfa-3277	4	7	)	)	PUNCT
cjfa-3277	4	8	.	.	PUNCT
cjfa-3277	5	1	models	model	NOUN
cjfa-3277	5	2	of	of	ADP
cjfa-3277	5	3	tax	tax	NOUN
cjfa-3277	5	4	incentives	incentive	NOUN
cjfa-3277	5	5	for	for	ADP
cjfa-3277	5	6	r&d	r&d	NOUN
cjfa-3277	5	7	activities	activity	NOUN
cjfa-3277	5	8	of	of	ADP
cjfa-3277	5	9	enterprises	enterprise	NOUN
cjfa-3277	5	10	in	in	ADP
cjfa-3277	5	11	european	european	PROPN
cjfa-3277	5	12	union	union	PROPN
cjfa-3277	5	13	countries	country	NOUN
cjfa-3277	5	14	.	.	PUNCT
cjfa-3277	6	1	copernican	copernican	PROPN
cjfa-3277	6	2	journal	journal	PROPN
cjfa-3277	6	3	of	of	ADP
cjfa-3277	6	4	finance	finance	PROPN
cjfa-3277	6	5	&	&	CCONJ
cjfa-3277	6	6	accounting	accounting	PROPN
cjfa-3277	6	7	,	,	PUNCT
cjfa-3277	6	8	3(1	3(1	NUM
cjfa-3277	6	9	)	)	PUNCT
cjfa-3277	6	10	,	,	PUNCT
cjfa-3277	6	11	145–160	145–160	NUM
cjfa-3277	6	12	.	.	PUNCT
cjfa-3277	6	13	http://dx.doi.org/10.12775/cjfa.2014.012	http://dx.doi.org/10.12775/cjfa.2014.012	PROPN
cjfa-3277	6	14	joanna	joanna	PROPN
cjfa-3277	6	15	szlęzak	szlęzak	PROPN
cjfa-3277	6	16	-	-	PUNCT
cjfa-3277	6	17	matusewicz	matusewicz	VERB
cjfa-3277	6	18	*	*	PROPN
cjfa-3277	6	19	warsaw	warsaw	PROPN
cjfa-3277	6	20	school	school	NOUN
cjfa-3277	6	21	of	of	ADP
cjfa-3277	6	22	economics	economics	NOUN
cjfa-3277	6	23	models	model	NOUN
cjfa-3277	6	24	of	of	ADP
cjfa-3277	6	25	tax	tax	NOUN
cjfa-3277	6	26	incentives	incentive	NOUN
cjfa-3277	6	27	for	for	ADP
cjfa-3277	6	28	r&d	r&d	NOUN
cjfa-3277	6	29	activities	activity	NOUN
cjfa-3277	6	30	of	of	ADP
cjfa-3277	6	31	enterprises	enterprise	NOUN
cjfa-3277	6	32	in	in	ADP
cjfa-3277	6	33	european	european	PROPN
cjfa-3277	6	34	union	union	PROPN
cjfa-3277	6	35	countries	country	NOUN
cjfa-3277	6	36	keywords	keyword	NOUN
cjfa-3277	6	37	:	:	PUNCT
cjfa-3277	6	38	tax	tax	NOUN
cjfa-3277	6	39	incentives	incentive	NOUN
cjfa-3277	6	40	,	,	PUNCT
cjfa-3277	6	41	research	research	NOUN
cjfa-3277	6	42	and	and	CCONJ
cjfa-3277	6	43	development	development	NOUN
cjfa-3277	6	44	activities	activity	NOUN
cjfa-3277	6	45	,	,	PUNCT
cjfa-3277	6	46	tax	tax	NOUN
cjfa-3277	6	47	credit	credit	NOUN
cjfa-3277	6	48	.	.	PUNCT
cjfa-3277	7	1	j	j	PROPN
cjfa-3277	7	2	e	e	PROPN
cjfa-3277	7	3	l	l	PROPN
cjfa-3277	7	4	classification	classification	NOUN
cjfa-3277	7	5	:	:	PUNCT
cjfa-3277	7	6	h21	h21	NOUN
cjfa-3277	7	7	,	,	PUNCT
cjfa-3277	7	8	o30	o30	PROPN
cjfa-3277	7	9	.	.	PUNCT
cjfa-3277	8	1	abstract	abstract	ADJ
cjfa-3277	8	2	:	:	PUNCT
cjfa-3277	8	3	an	an	DET
cjfa-3277	8	4	aim	aim	NOUN
cjfa-3277	8	5	of	of	ADP
cjfa-3277	8	6	the	the	DET
cjfa-3277	8	7	author	author	NOUN
cjfa-3277	8	8	’s	’s	PART
cjfa-3277	8	9	considerations	consideration	NOUN
cjfa-3277	8	10	contained	contain	VERB
cjfa-3277	8	11	in	in	ADP
cjfa-3277	8	12	the	the	DET
cjfa-3277	8	13	article	article	NOUN
cjfa-3277	8	14	is	be	AUX
cjfa-3277	8	15	to	to	PART
cjfa-3277	8	16	describe	describe	VERB
cjfa-3277	8	17	the	the	DET
cjfa-3277	8	18	models	model	NOUN
cjfa-3277	8	19	of	of	ADP
cjfa-3277	8	20	tax	tax	NOUN
cjfa-3277	8	21	incentives	incentive	NOUN
cjfa-3277	8	22	supporting	support	VERB
cjfa-3277	8	23	research	research	NOUN
cjfa-3277	8	24	and	and	CCONJ
cjfa-3277	8	25	development	development	NOUN
cjfa-3277	8	26	activity	activity	NOUN
cjfa-3277	8	27	carried	carry	VERB
cjfa-3277	8	28	out	out	ADP
cjfa-3277	8	29	by	by	ADP
cjfa-3277	8	30	enterprises	enterprise	NOUN
cjfa-3277	8	31	in	in	ADP
cjfa-3277	8	32	european	european	PROPN
cjfa-3277	8	33	union	union	PROPN
cjfa-3277	8	34	countries	country	NOUN
cjfa-3277	8	35	,	,	PUNCT
cjfa-3277	8	36	with	with	ADP
cjfa-3277	8	37	a	a	DET
cjfa-3277	8	38	particular	particular	ADJ
cjfa-3277	8	39	consideration	consideration	NOUN
cjfa-3277	8	40	of	of	ADP
cjfa-3277	8	41	polish	polish	ADJ
cjfa-3277	8	42	solutions	solution	NOUN
cjfa-3277	8	43	as	as	ADV
cjfa-3277	8	44	well	well	ADV
cjfa-3277	8	45	as	as	ADP
cjfa-3277	8	46	their	their	PRON
cjfa-3277	8	47	attractiveness	attractiveness	NOUN
cjfa-3277	8	48	from	from	ADP
cjfa-3277	8	49	the	the	DET
cjfa-3277	8	50	enterprises	enterprise	NOUN
cjfa-3277	8	51	’	'	PUNCT
cjfa-3277	8	52	point	point	NOUN
cjfa-3277	8	53	of	of	ADP
cjfa-3277	8	54	view	view	NOUN
cjfa-3277	8	55	.	.	PUNCT
cjfa-3277	9	1	to	to	PART
cjfa-3277	9	2	achieve	achieve	VERB
cjfa-3277	9	3	the	the	DET
cjfa-3277	9	4	objectives	objective	NOUN
cjfa-3277	9	5	there	there	PRON
cjfa-3277	9	6	were	be	VERB
cjfa-3277	9	7	analyzed	analyze	VERB
cjfa-3277	9	8	reports	report	NOUN
cjfa-3277	9	9	and	and	CCONJ
cjfa-3277	9	10	surveys	survey	NOUN
cjfa-3277	9	11	conducted	conduct	VERB
cjfa-3277	9	12	by	by	ADP
cjfa-3277	9	13	international	international	ADJ
cjfa-3277	9	14	organizations	organization	NOUN
cjfa-3277	9	15	as	as	ADV
cjfa-3277	9	16	well	well	ADV
cjfa-3277	9	17	as	as	ADP
cjfa-3277	9	18	presented	present	VERB
cjfa-3277	9	19	the	the	DET
cjfa-3277	9	20	generosity	generosity	NOUN
cjfa-3277	9	21	level	level	NOUN
cjfa-3277	9	22	of	of	ADP
cjfa-3277	9	23	tax	tax	NOUN
cjfa-3277	9	24	incentives	incentive	NOUN
cjfa-3277	9	25	in	in	ADP
cjfa-3277	9	26	different	different	ADJ
cjfa-3277	9	27	countries	country	NOUN
cjfa-3277	9	28	.	.	PUNCT
cjfa-3277	10	1	there	there	PRON
cjfa-3277	10	2	is	be	VERB
cjfa-3277	10	3	also	also	ADV
cjfa-3277	10	4	evaluation	evaluation	NOUN
cjfa-3277	10	5	of	of	ADP
cjfa-3277	10	6	polish	polish	ADJ
cjfa-3277	10	7	legal	legal	ADJ
cjfa-3277	10	8	regulations	regulation	NOUN
cjfa-3277	10	9	supporting	support	VERB
cjfa-3277	10	10	r&d	r&d	NOUN
cjfa-3277	10	11	activities	activity	NOUN
cjfa-3277	10	12	,	,	PUNCT
cjfa-3277	10	13	pointing	point	VERB
cjfa-3277	10	14	out	out	ADP
cjfa-3277	10	15	the	the	DET
cjfa-3277	10	16	potential	potential	ADJ
cjfa-3277	10	17	directions	direction	NOUN
cjfa-3277	10	18	of	of	ADP
cjfa-3277	10	19	change	change	NOUN
cjfa-3277	10	20	in	in	ADP
cjfa-3277	10	21	tax	tax	NOUN
cjfa-3277	10	22	law	law	NOUN
cjfa-3277	10	23	.	.	PUNCT
cjfa-3277	11	1	modele	modele	PROPN
cjfa-3277	11	2	ulg	ulg	PROPN
cjfa-3277	11	3	podatkowych	podatkowych	VERB
cjfa-3277	11	4	na	na	ADP
cjfa-3277	11	5	działalność	działalność	NOUN
cjfa-3277	11	6	badawczo	badawczo	NOUN
cjfa-3277	11	7	-	-	PUNCT
cjfa-3277	11	8	rozwojową	rozwojową	NOUN
cjfa-3277	11	9	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3277	11	10	w	w	PROPN
cjfa-3277	11	11	krajach	krajach	PROPN
cjfa-3277	11	12	unii	unii	PROPN
cjfa-3277	11	13	europejskiej	europejskiej	PROPN
cjfa-3277	11	14	słowa	słowa	PROPN
cjfa-3277	11	15	kluczowe	kluczowe	PROPN
cjfa-3277	11	16	:	:	PUNCT
cjfa-3277	11	17	ulgi	ulgi	PROPN
cjfa-3277	11	18	podatkowe	podatkowe	NOUN
cjfa-3277	11	19	,	,	PUNCT
cjfa-3277	11	20	działalność	działalność	NOUN
cjfa-3277	11	21	badawczo	badawczo	NOUN
cjfa-3277	11	22	-	-	PUNCT
cjfa-3277	11	23	rozwojowa	rozwojowa	ADJ
cjfa-3277	11	24	,	,	PUNCT
cjfa-3277	11	25	kredyt	kredyt	PROPN
cjfa-3277	11	26	podatkowy	podatkowy	VERB
cjfa-3277	11	27	.	.	PUNCT
cjfa-3277	12	1	klasyfikacja	klasyfikacja	PROPN
cjfa-3277	12	2	j	j	PROPN
cjfa-3277	12	3	e	e	PROPN
cjfa-3277	12	4	l	l	PROPN
cjfa-3277	12	5	:	:	PUNCT
cjfa-3277	12	6	h21	h21	NOUN
cjfa-3277	12	7	,	,	PUNCT
cjfa-3277	12	8	o30	o30	PROPN
cjfa-3277	12	9	.	.	PUNCT
cjfa-3277	13	1	abstrakt	abstrakt	PROPN
cjfa-3277	13	2	:	:	PUNCT
cjfa-3277	13	3	celem	celem	NOUN
cjfa-3277	13	4	rozważań	rozważań	NOUN
cjfa-3277	13	5	prowadzonych	prowadzonych	VERB
cjfa-3277	13	6	w	w	PROPN
cjfa-3277	13	7	artykule	artykule	PROPN
cjfa-3277	13	8	jest	jest	PROPN
cjfa-3277	13	9	charakterystyka	charakterystyka	PROPN
cjfa-3277	13	10	modeli	modeli	PROPN
cjfa-3277	13	11	ulg	ulg	ADJ
cjfa-3277	13	12	podatkowych	podatkowych	NOUN
cjfa-3277	14	1	wspierających	wspierających	ADJ
cjfa-3277	14	2	działalność	działalność	NOUN
cjfa-3277	14	3	badawczo	badawczo	NOUN
cjfa-3277	14	4	-	-	PUNCT
cjfa-3277	14	5	rozwojową	rozwojową	NOUN
cjfa-3277	14	6	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3277	14	7	w	w	PROPN
cjfa-3277	14	8	krajoanna	krajoanna	PROPN
cjfa-3277	14	9	szlęzak	szlęzak	PROPN
cjfa-3277	14	10	-	-	PUNCT
cjfa-3277	14	11	matusewicz146	matusewicz146	PROPN
cjfa-3277	14	12	jach	jach	VERB
cjfa-3277	14	13	unii	unii	PROPN
cjfa-3277	14	14	europejskiej	europejskiej	PROPN
cjfa-3277	14	15	ze	ze	PROPN
cjfa-3277	14	16	szczególnym	szczególnym	PROPN
cjfa-3277	14	17	uwzględnieniem	uwzględnieniem	PROPN
cjfa-3277	14	18	rozwiązań	rozwiązań	PROPN
cjfa-3277	14	19	polskich	polskich	PROPN
cjfa-3277	14	20	,	,	PUNCT
cjfa-3277	14	21	a	a	DET
cjfa-3277	14	22	także	także	NOUN
cjfa-3277	14	23	ich	ich	NOUN
cjfa-3277	14	24	atrakcyjności	atrakcyjności	ADJ
cjfa-3277	14	25	z	z	NOUN
cjfa-3277	14	26	punktu	punktu	PROPN
cjfa-3277	14	27	widzenia	widzenia	NOUN
cjfa-3277	14	28	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3277	14	29	.	.	PUNCT
cjfa-3277	15	1	w	w	NOUN
cjfa-3277	15	2	tym	tym	PROPN
cjfa-3277	15	3	celu	celu	PROPN
cjfa-3277	15	4	autorka	autorka	PROPN
cjfa-3277	15	5	przeanalizowała	przeanalizowała	PROPN
cjfa-3277	15	6	badania	badania	PROPN
cjfa-3277	15	7	oraz	oraz	PROPN
cjfa-3277	15	8	raporty	raporty	PROPN
cjfa-3277	15	9	prowadzone	prowadzone	PROPN
cjfa-3277	15	10	przez	przez	NOUN
cjfa-3277	15	11	międzynarodowe	międzynarodowe	PROPN
cjfa-3277	15	12	organizacje	organizacje	PROPN
cjfa-3277	15	13	prezentując	prezentując	PROPN
cjfa-3277	15	14	jednocześnie	jednocześnie	PROPN
cjfa-3277	15	15	poziomy	poziomy	PROPN
cjfa-3277	15	16	„	„	PUNCT
cjfa-3277	15	17	hojności	hojności	PROPN
cjfa-3277	15	18	”	"	PUNCT
cjfa-3277	15	19	ulg	ulg	PROPN
cjfa-3277	15	20	w	w	PROPN
cjfa-3277	15	21	poszczególnych	poszczególnych	PROPN
cjfa-3277	15	22	krajach	krajach	NOUN
cjfa-3277	15	23	.	.	PUNCT
cjfa-3277	16	1	w	w	PROPN
cjfa-3277	16	2	artykule	artykule	PROPN
cjfa-3277	16	3	dokonano	dokonano	PROPN
cjfa-3277	16	4	także	także	PROPN
cjfa-3277	16	5	oceny	oceny	PROPN
cjfa-3277	16	6	polskich	polskich	PROPN
cjfa-3277	16	7	rozwiązań	rozwiązań	PROPN
cjfa-3277	16	8	w	w	PROPN
cjfa-3277	16	9	zakresie	zakresie	PROPN
cjfa-3277	16	10	wspierania	wspierania	PROPN
cjfa-3277	16	11	działalności	działalności	PROPN
cjfa-3277	16	12	badawczo	badawczo	NOUN
cjfa-3277	16	13	-	-	PUNCT
cjfa-3277	16	14	rozwojowej	rozwojowej	NOUN
cjfa-3277	16	15	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3277	16	16	wskazując	wskazując	PROPN
cjfa-3277	16	17	ewentualne	ewentualne	VERB
cjfa-3277	16	18	kierunki	kierunki	PROPN
cjfa-3277	16	19	zmian	zmian	PROPN
cjfa-3277	16	20	przepisów	przepisów	PROPN
cjfa-3277	16	21	.	.	PUNCT
cjfa-3277	17	1	translated	translate	VERB
cjfa-3277	17	2	by	by	ADP
cjfa-3277	17	3	joanna	joanna	PROPN
cjfa-3277	17	4	szlęzak	szlęzak	PROPN
cjfa-3277	17	5	-	-	PUNCT
cjfa-3277	17	6	matusewicz	matusewicz	NOUN
cjfa-3277	17	7	 	 	SPACE
cjfa-3277	17	8	introduction	introduction	NOUN
cjfa-3277	17	9	research	research	NOUN
cjfa-3277	17	10	and	and	CCONJ
cjfa-3277	17	11	development	development	NOUN
cjfa-3277	17	12	(	(	PUNCT
cjfa-3277	17	13	r&d)1	r&d)1	NOUN
cjfa-3277	17	14	is	be	AUX
cjfa-3277	17	15	considered	consider	VERB
cjfa-3277	17	16	as	as	ADP
cjfa-3277	17	17	a	a	DET
cjfa-3277	17	18	basic	basic	ADJ
cjfa-3277	17	19	ingredient	ingredient	NOUN
cjfa-3277	17	20	of	of	ADP
cjfa-3277	17	21	economic	economic	ADJ
cjfa-3277	17	22	growth	growth	NOUN
cjfa-3277	17	23	.	.	PUNCT
cjfa-3277	18	1	both	both	PRON
cjfa-3277	18	2	economic	economic	ADJ
cjfa-3277	18	3	theory	theory	NOUN
cjfa-3277	18	4	and	and	CCONJ
cjfa-3277	18	5	empirical	empirical	ADJ
cjfa-3277	18	6	evidence	evidence	NOUN
cjfa-3277	18	7	support	support	VERB
cjfa-3277	18	8	the	the	DET
cjfa-3277	18	9	view	view	NOUN
cjfa-3277	18	10	that	that	SCONJ
cjfa-3277	18	11	r&d	r&d	NOUN
cjfa-3277	18	12	plays	play	VERB
cjfa-3277	18	13	a	a	DET
cjfa-3277	18	14	vital	vital	ADJ
cjfa-3277	18	15	role	role	NOUN
cjfa-3277	18	16	in	in	ADP
cjfa-3277	18	17	raising	raise	VERB
cjfa-3277	18	18	productivity	productivity	NOUN
cjfa-3277	18	19	on	on	ADP
cjfa-3277	18	20	a	a	DET
cjfa-3277	18	21	sustainable	sustainable	ADJ
cjfa-3277	18	22	basis	basis	NOUN
cjfa-3277	18	23	(	(	PUNCT
cjfa-3277	18	24	romer	romer	NOUN
cjfa-3277	18	25	1990	1990	NUM
cjfa-3277	18	26	,	,	PUNCT
cjfa-3277	18	27	71–101	71–101	PROPN
cjfa-3277	18	28	)	)	PUNCT
cjfa-3277	18	29	.	.	PUNCT
cjfa-3277	19	1	therefore	therefore	ADV
cjfa-3277	19	2	,	,	PUNCT
cjfa-3277	19	3	in	in	ADP
cjfa-3277	19	4	many	many	ADJ
cjfa-3277	19	5	countries	country	NOUN
cjfa-3277	19	6	,	,	PUNCT
cjfa-3277	19	7	there	there	PRON
cjfa-3277	19	8	is	be	VERB
cjfa-3277	19	9	carried	carry	VERB
cjfa-3277	19	10	out	out	ADP
cjfa-3277	19	11	an	an	DET
cjfa-3277	19	12	active	active	ADJ
cjfa-3277	19	13	innovation	innovation	NOUN
cjfa-3277	19	14	-	-	PUNCT
cjfa-3277	19	15	related	relate	VERB
cjfa-3277	19	16	policy	policy	NOUN
cjfa-3277	19	17	.	.	PUNCT
cjfa-3277	20	1	among	among	ADP
cjfa-3277	20	2	the	the	DET
cjfa-3277	20	3	innovation	innovation	NOUN
cjfa-3277	20	4	-	-	PUNCT
cjfa-3277	20	5	targeted	target	VERB
cjfa-3277	20	6	policy	policy	NOUN
cjfa-3277	20	7	’s	’s	PART
cjfa-3277	20	8	tools	tool	NOUN
cjfa-3277	20	9	,	,	PUNCT
cjfa-3277	20	10	which	which	PRON
cjfa-3277	20	11	are	be	AUX
cjfa-3277	20	12	,	,	PUNCT
cjfa-3277	20	13	among	among	ADP
cjfa-3277	20	14	other	other	ADJ
cjfa-3277	20	15	things	thing	NOUN
cjfa-3277	20	16	,	,	PUNCT
cjfa-3277	20	17	regulations	regulation	NOUN
cjfa-3277	20	18	in	in	ADP
cjfa-3277	20	19	the	the	DET
cjfa-3277	20	20	area	area	NOUN
cjfa-3277	20	21	of	of	ADP
cjfa-3277	20	22	patent	patent	NOUN
cjfa-3277	20	23	law	law	NOUN
cjfa-3277	20	24	or	or	CCONJ
cjfa-3277	20	25	spending	spending	NOUN
cjfa-3277	20	26	funds	fund	NOUN
cjfa-3277	20	27	on	on	ADP
cjfa-3277	20	28	research	research	NOUN
cjfa-3277	20	29	and	and	CCONJ
cjfa-3277	20	30	development	development	NOUN
cjfa-3277	20	31	,	,	PUNCT
cjfa-3277	20	32	as	as	ADV
cjfa-3277	20	33	well	well	ADV
cjfa-3277	20	34	as	as	ADP
cjfa-3277	20	35	on	on	ADP
cjfa-3277	20	36	education	education	NOUN
cjfa-3277	20	37	,	,	PUNCT
cjfa-3277	20	38	there	there	PRON
cjfa-3277	20	39	must	must	AUX
cjfa-3277	20	40	also	also	ADV
cjfa-3277	20	41	be	be	AUX
cjfa-3277	20	42	mentioned	mention	VERB
cjfa-3277	20	43	fiscal	fiscal	ADJ
cjfa-3277	20	44	instruments	instrument	NOUN
cjfa-3277	20	45	which	which	PRON
cjfa-3277	20	46	include	include	VERB
cjfa-3277	20	47	tax	tax	NOUN
cjfa-3277	20	48	incentives	incentive	NOUN
cjfa-3277	20	49	.	.	PUNCT
cjfa-3277	21	1	an	an	DET
cjfa-3277	21	2	aim	aim	NOUN
cjfa-3277	21	3	of	of	ADP
cjfa-3277	21	4	the	the	DET
cjfa-3277	21	5	author	author	NOUN
cjfa-3277	21	6	’s	’s	PART
cjfa-3277	21	7	considerations	consideration	NOUN
cjfa-3277	21	8	contained	contain	VERB
cjfa-3277	21	9	in	in	ADP
cjfa-3277	21	10	the	the	DET
cjfa-3277	21	11	article	article	NOUN
cjfa-3277	21	12	is	be	AUX
cjfa-3277	21	13	to	to	PART
cjfa-3277	21	14	describe	describe	VERB
cjfa-3277	21	15	the	the	DET
cjfa-3277	21	16	models	model	NOUN
cjfa-3277	21	17	of	of	ADP
cjfa-3277	21	18	tax	tax	NOUN
cjfa-3277	21	19	exemptions	exemption	NOUN
cjfa-3277	21	20	supporting	support	VERB
cjfa-3277	21	21	research	research	NOUN
cjfa-3277	21	22	and	and	CCONJ
cjfa-3277	21	23	development	development	NOUN
cjfa-3277	21	24	carried	carry	VERB
cjfa-3277	21	25	out	out	ADP
cjfa-3277	21	26	by	by	ADP
cjfa-3277	21	27	enterprises	enterprise	NOUN
cjfa-3277	21	28	in	in	ADP
cjfa-3277	21	29	the	the	DET
cjfa-3277	21	30	european	european	PROPN
cjfa-3277	21	31	union	union	PROPN
cjfa-3277	21	32	countries	country	NOUN
cjfa-3277	21	33	,	,	PUNCT
cjfa-3277	21	34	with	with	ADP
cjfa-3277	21	35	a	a	DET
cjfa-3277	21	36	particular	particular	ADJ
cjfa-3277	21	37	consideration	consideration	NOUN
cjfa-3277	21	38	of	of	ADP
cjfa-3277	21	39	polish	polish	ADJ
cjfa-3277	21	40	solutions	solution	NOUN
cjfa-3277	21	41	as	as	ADV
cjfa-3277	21	42	well	well	ADV
cjfa-3277	21	43	as	as	ADP
cjfa-3277	21	44	their	their	PRON
cjfa-3277	21	45	attractiveness	attractiveness	NOUN
cjfa-3277	21	46	from	from	ADP
cjfa-3277	21	47	the	the	DET
cjfa-3277	21	48	enterprises	enterprise	NOUN
cjfa-3277	21	49	’	'	PUNCT
cjfa-3277	21	50	point	point	NOUN
cjfa-3277	21	51	of	of	ADP
cjfa-3277	21	52	view	view	NOUN
cjfa-3277	21	53	.	.	PUNCT
cjfa-3277	22	1	the	the	DET
cjfa-3277	22	2	research	research	NOUN
cjfa-3277	22	3	methodology	methodology	NOUN
cjfa-3277	22	4	and	and	CCONJ
cjfa-3277	22	5	the	the	DET
cjfa-3277	22	6	course	course	NOUN
cjfa-3277	22	7	of	of	ADP
cjfa-3277	22	8	the	the	DET
cjfa-3277	22	9	research	research	NOUN
cjfa-3277	22	10	process	process	NOUN
cjfa-3277	22	11	the	the	DET
cjfa-3277	22	12	paper	paper	NOUN
cjfa-3277	22	13	contains	contain	VERB
cjfa-3277	22	14	descriptive	descriptive	ADJ
cjfa-3277	22	15	research	research	NOUN
cjfa-3277	22	16	studies	study	NOUN
cjfa-3277	22	17	.	.	PUNCT
cjfa-3277	23	1	to	to	PART
cjfa-3277	23	2	achieve	achieve	VERB
cjfa-3277	23	3	the	the	DET
cjfa-3277	23	4	objectives	objective	NOUN
cjfa-3277	23	5	there	there	PRON
cjfa-3277	23	6	were	be	VERB
cjfa-3277	23	7	analyzed	analyze	VERB
cjfa-3277	23	8	reports	report	NOUN
cjfa-3277	23	9	and	and	CCONJ
cjfa-3277	23	10	surveys	survey	NOUN
cjfa-3277	23	11	conducted	conduct	VERB
cjfa-3277	23	12	by	by	ADP
cjfa-3277	23	13	international	international	ADJ
cjfa-3277	23	14	organizations	organization	NOUN
cjfa-3277	23	15	(	(	PUNCT
cjfa-3277	23	16	e.g.	e.g.	ADV
cjfa-3277	23	17	oecd	oecd	PROPN
cjfa-3277	23	18	)	)	PUNCT
cjfa-3277	23	19	.	.	PUNCT
cjfa-3277	24	1	the	the	DET
cjfa-3277	24	2	analysis	analysis	NOUN
cjfa-3277	24	3	of	of	ADP
cjfa-3277	24	4	different	different	ADJ
cjfa-3277	24	5	models	model	NOUN
cjfa-3277	24	6	of	of	ADP
cjfa-3277	24	7	tax	tax	NOUN
cjfa-3277	24	8	incentives	incentive	NOUN
cjfa-3277	24	9	supporting	support	VERB
cjfa-3277	24	10	r&d	r&d	NOUN
cjfa-3277	24	11	activities	activity	NOUN
cjfa-3277	24	12	supporting	support	VERB
cjfa-3277	24	13	r&d	r&d	NOUN
cjfa-3277	24	14	activities	activity	NOUN
cjfa-3277	24	15	let	let	VERB
cjfa-3277	24	16	the	the	DET
cjfa-3277	24	17	author	author	NOUN
cjfa-3277	24	18	draw	draw	VERB
cjfa-3277	24	19	the	the	DET
cjfa-3277	24	20	conclusions	conclusion	NOUN
cjfa-3277	24	21	concerning	concern	VERB
cjfa-3277	24	22	polish	polish	ADJ
cjfa-3277	24	23	legal	legal	ADJ
cjfa-3277	24	24	regulations	regulation	NOUN
cjfa-3277	24	25	.	.	PUNCT
cjfa-3277	25	1	on	on	ADP
cjfa-3277	25	2	the	the	DET
cjfa-3277	25	3	basis	basis	NOUN
cjfa-3277	25	4	of	of	ADP
cjfa-3277	25	5	the	the	DET
cjfa-3277	25	6	conclusions	conclusion	NOUN
cjfa-3277	25	7	the	the	DET
cjfa-3277	25	8	author	author	NOUN
cjfa-3277	25	9	designated	designate	VERB
cjfa-3277	25	10	the	the	DET
cjfa-3277	25	11	desired	desire	VERB
cjfa-3277	25	12	shape	shape	NOUN
cjfa-3277	25	13	of	of	ADP
cjfa-3277	25	14	polish	polish	ADJ
cjfa-3277	25	15	tax	tax	NOUN
cjfa-3277	25	16	incentive	incentive	NOUN
cjfa-3277	25	17	for	for	ADP
cjfa-3277	25	18	r&d	r&d	NOUN
cjfa-3277	25	19	activity	activity	NOUN
cjfa-3277	25	20	.	.	PUNCT
cjfa-3277	26	1	1	1	NUM
cjfa-3277	26	2	 	 	SPACE
cjfa-3277	26	3	research	research	NOUN
cjfa-3277	26	4	activity	activity	NOUN
cjfa-3277	26	5	and	and	CCONJ
cjfa-3277	26	6	development	development	NOUN
cjfa-3277	26	7	work	work	NOUN
cjfa-3277	26	8	,	,	PUNCT
cjfa-3277	26	9	r&d	r&d	NOUN
cjfa-3277	26	10	in	in	ADP
cjfa-3277	26	11	its	its	PRON
cjfa-3277	26	12	abbreviated	abbreviate	VERB
cjfa-3277	26	13	form	form	NOUN
cjfa-3277	26	14	,	,	PUNCT
cjfa-3277	26	15	comprises	comprise	VERB
cjfa-3277	26	16	a	a	DET
cjfa-3277	26	17	creative	creative	ADJ
cjfa-3277	26	18	work	work	NOUN
cjfa-3277	26	19	undertaken	undertake	VERB
cjfa-3277	26	20	in	in	ADP
cjfa-3277	26	21	a	a	DET
cjfa-3277	26	22	systematic	systematic	ADJ
cjfa-3277	26	23	way	way	NOUN
cjfa-3277	26	24	for	for	ADP
cjfa-3277	26	25	the	the	DET
cjfa-3277	26	26	purpose	purpose	NOUN
cjfa-3277	26	27	of	of	ADP
cjfa-3277	26	28	extension	extension	NOUN
cjfa-3277	26	29	of	of	ADP
cjfa-3277	26	30	the	the	DET
cjfa-3277	26	31	sources	source	NOUN
cjfa-3277	26	32	of	of	ADP
cjfa-3277	26	33	knowledge	knowledge	NOUN
cjfa-3277	26	34	,	,	PUNCT
cjfa-3277	26	35	including	include	VERB
cjfa-3277	26	36	the	the	DET
cjfa-3277	26	37	knowledge	knowledge	NOUN
cjfa-3277	26	38	of	of	ADP
cjfa-3277	26	39	the	the	DET
cjfa-3277	26	40	human	human	ADJ
cjfa-3277	26	41	being	being	NOUN
cjfa-3277	26	42	,	,	PUNCT
cjfa-3277	26	43	culture	culture	NOUN
cjfa-3277	26	44	and	and	CCONJ
cjfa-3277	26	45	society	society	NOUN
cjfa-3277	26	46	as	as	ADV
cjfa-3277	26	47	well	well	ADV
cjfa-3277	26	48	as	as	ADP
cjfa-3277	26	49	the	the	DET
cjfa-3277	26	50	use	use	NOUN
cjfa-3277	26	51	of	of	ADP
cjfa-3277	26	52	those	those	DET
cjfa-3277	26	53	resources	resource	NOUN
cjfa-3277	26	54	for	for	ADP
cjfa-3277	26	55	the	the	DET
cjfa-3277	26	56	purpose	purpose	NOUN
cjfa-3277	26	57	of	of	ADP
cjfa-3277	26	58	creating	create	VERB
cjfa-3277	26	59	new	new	ADJ
cjfa-3277	26	60	applications	application	NOUN
cjfa-3277	26	61	.	.	PUNCT
cjfa-3277	27	1	models	model	NOUN
cjfa-3277	27	2	of	of	ADP
cjfa-3277	27	3	tax	tax	NOUN
cjfa-3277	27	4	incentives	incentive	NOUN
cjfa-3277	27	5	for	for	ADP
cjfa-3277	27	6	r&d	r&d	NOUN
cjfa-3277	27	7	activities	activity	NOUN
cjfa-3277	27	8	…	…	PUNCT
cjfa-3277	27	9	147	147	NUM
cjfa-3277	27	10	expenditures	expenditure	NOUN
cjfa-3277	27	11	on	on	ADP
cjfa-3277	27	12	research	research	NOUN
cjfa-3277	27	13	and	and	CCONJ
cjfa-3277	27	14	development	development	NOUN
cjfa-3277	27	15	in	in	ADP
cjfa-3277	27	16	poland	poland	PROPN
cjfa-3277	27	17	against	against	ADP
cjfa-3277	27	18	the	the	DET
cjfa-3277	27	19	background	background	NOUN
cjfa-3277	27	20	of	of	ADP
cjfa-3277	27	21	european	european	PROPN
cjfa-3277	27	22	union	union	PROPN
cjfa-3277	27	23	countries	country	NOUN
cjfa-3277	27	24	one	one	NUM
cjfa-3277	27	25	of	of	ADP
cjfa-3277	27	26	the	the	DET
cjfa-3277	27	27	five	five	NUM
cjfa-3277	27	28	headline	headline	NOUN
cjfa-3277	27	29	targets	target	NOUN
cjfa-3277	27	30	of	of	ADP
cjfa-3277	27	31	the	the	DET
cjfa-3277	27	32	europe	europe	PROPN
cjfa-3277	27	33	2020	2020	NUM
cjfa-3277	27	34	strategy	strategy	NOUN
cjfa-3277	27	35	is	be	AUX
cjfa-3277	27	36	to	to	PART
cjfa-3277	27	37	achieve	achieve	VERB
cjfa-3277	27	38	an	an	DET
cjfa-3277	27	39	r&d	r&d	NOUN
cjfa-3277	27	40	intensity	intensity	NOUN
cjfa-3277	27	41	(	(	PUNCT
cjfa-3277	27	42	r&d	r&d	NOUN
cjfa-3277	27	43	expenditure	expenditure	NOUN
cjfa-3277	27	44	as	as	ADP
cjfa-3277	27	45	a	a	DET
cjfa-3277	27	46	percentage	percentage	NOUN
cjfa-3277	27	47	of	of	ADP
cjfa-3277	27	48	gdp	gdp	NOUN
cjfa-3277	27	49	)	)	PUNCT
cjfa-3277	27	50	of	of	ADP
cjfa-3277	27	51	3	3	NUM
cjfa-3277	27	52	%	%	NOUN
cjfa-3277	27	53	in	in	ADP
cjfa-3277	27	54	the	the	DET
cjfa-3277	27	55	eu	eu	PROPN
cjfa-3277	27	56	.	.	PROPN
cjfa-3277	27	57	however	however	ADV
cjfa-3277	27	58	,	,	PUNCT
cjfa-3277	27	59	the	the	DET
cjfa-3277	27	60	eu	eu	PROPN
cjfa-3277	27	61	countries	country	NOUN
cjfa-3277	27	62	have	have	VERB
cjfa-3277	27	63	certain	certain	ADJ
cjfa-3277	27	64	difficulties	difficulty	NOUN
cjfa-3277	27	65	with	with	ADP
cjfa-3277	27	66	meeting	meet	VERB
cjfa-3277	27	67	the	the	DET
cjfa-3277	27	68	expectations	expectation	NOUN
cjfa-3277	27	69	.	.	PUNCT
cjfa-3277	28	1	in	in	ADP
cjfa-3277	28	2	2011	2011	NUM
cjfa-3277	28	3	,	,	PUNCT
cjfa-3277	28	4	r&d	r&d	NOUN
cjfa-3277	28	5	intensity	intensity	NOUN
cjfa-3277	28	6	in	in	ADP
cjfa-3277	28	7	the	the	DET
cjfa-3277	28	8	eu-27	eu-27	NOUN
cjfa-3277	28	9	stood	stand	VERB
cjfa-3277	28	10	at	at	ADP
cjfa-3277	28	11	2.03	2.03	NUM
cjfa-3277	28	12	%	%	NOUN
cjfa-3277	28	13	.	.	PUNCT
cjfa-3277	29	1	it	it	PRON
cjfa-3277	29	2	was	be	AUX
cjfa-3277	29	3	below	below	ADP
cjfa-3277	29	4	the	the	DET
cjfa-3277	29	5	figures	figure	NOUN
cjfa-3277	29	6	recorded	record	VERB
cjfa-3277	29	7	in	in	ADP
cjfa-3277	29	8	japan	japan	PROPN
cjfa-3277	29	9	(	(	PUNCT
cjfa-3277	29	10	in	in	ADP
cjfa-3277	29	11	2009	2009	NUM
cjfa-3277	29	12	:	:	PUNCT
cjfa-3277	29	13	3.36	3.36	NUM
cjfa-3277	29	14	%	%	NOUN
cjfa-3277	29	15	)	)	PUNCT
cjfa-3277	29	16	,	,	PUNCT
cjfa-3277	29	17	south	south	PROPN
cjfa-3277	29	18	korea	korea	PROPN
cjfa-3277	29	19	(	(	PUNCT
cjfa-3277	29	20	2010	2010	NUM
cjfa-3277	29	21	:	:	PUNCT
cjfa-3277	29	22	4	4	NUM
cjfa-3277	29	23	%	%	NOUN
cjfa-3277	29	24	)	)	PUNCT
cjfa-3277	29	25	and	and	CCONJ
cjfa-3277	29	26	the	the	DET
cjfa-3277	29	27	united	united	PROPN
cjfa-3277	29	28	states	states	PROPN
cjfa-3277	29	29	(	(	PUNCT
cjfa-3277	29	30	2009	2009	NUM
cjfa-3277	29	31	:	:	PUNCT
cjfa-3277	29	32	2.87	2.87	NUM
cjfa-3277	29	33	%	%	NOUN
cjfa-3277	29	34	)	)	PUNCT
cjfa-3277	29	35	,	,	PUNCT
cjfa-3277	29	36	but	but	CCONJ
cjfa-3277	29	37	higher	high	ADJ
cjfa-3277	29	38	than	than	ADP
cjfa-3277	29	39	in	in	ADP
cjfa-3277	29	40	china	china	PROPN
cjfa-3277	29	41	(	(	PUNCT
cjfa-3277	29	42	2009	2009	NUM
cjfa-3277	29	43	:	:	PUNCT
cjfa-3277	29	44	1.7	1.7	NUM
cjfa-3277	29	45	%	%	NOUN
cjfa-3277	29	46	)	)	PUNCT
cjfa-3277	29	47	.	.	PUNCT
cjfa-3277	30	1	among	among	ADP
cjfa-3277	30	2	the	the	DET
cjfa-3277	30	3	eu	eu	PROPN
cjfa-3277	30	4	member	member	NOUN
cjfa-3277	30	5	states	state	NOUN
cjfa-3277	30	6	,	,	PUNCT
cjfa-3277	30	7	only	only	ADV
cjfa-3277	30	8	finland	finland	PROPN
cjfa-3277	30	9	(	(	PUNCT
cjfa-3277	30	10	3.78	3.78	NUM
cjfa-3277	30	11	%	%	NOUN
cjfa-3277	30	12	)	)	PUNCT
cjfa-3277	30	13	,	,	PUNCT
cjfa-3277	30	14	sweden	sweden	PROPN
cjfa-3277	30	15	(	(	PUNCT
cjfa-3277	30	16	3.37	3.37	NUM
cjfa-3277	30	17	%	%	NOUN
cjfa-3277	30	18	)	)	PUNCT
cjfa-3277	30	19	and	and	CCONJ
cjfa-3277	30	20	denmark	denmark	NOUN
cjfa-3277	30	21	(	(	PUNCT
cjfa-3277	30	22	3.09	3.09	NUM
cjfa-3277	30	23	%	%	NOUN
cjfa-3277	30	24	)	)	PUNCT
cjfa-3277	30	25	exceeded	exceed	VERB
cjfa-3277	30	26	the	the	DET
cjfa-3277	30	27	eu	eu	PROPN
cjfa-3277	30	28	goal	goal	NOUN
cjfa-3277	30	29	of	of	ADP
cjfa-3277	30	30	devoting	devote	VERB
cjfa-3277	30	31	3	3	NUM
cjfa-3277	30	32	%	%	NOUN
cjfa-3277	30	33	of	of	ADP
cjfa-3277	30	34	gdp	gdp	NOUN
cjfa-3277	30	35	to	to	ADP
cjfa-3277	30	36	r&d	r&d	PROPN
cjfa-3277	30	37	,	,	PUNCT
cjfa-3277	30	38	also	also	ADV
cjfa-3277	30	39	outperforming	outperform	VERB
cjfa-3277	30	40	the	the	DET
cjfa-3277	30	41	united	united	PROPN
cjfa-3277	30	42	states	states	PROPN
cjfa-3277	30	43	.	.	PUNCT
cjfa-3277	31	1	other	other	ADJ
cjfa-3277	31	2	seven	seven	NUM
cjfa-3277	31	3	member	member	NOUN
cjfa-3277	31	4	states	state	NOUN
cjfa-3277	31	5	,	,	PUNCT
cjfa-3277	31	6	namely	namely	ADV
cjfa-3277	31	7	germany	germany	PROPN
cjfa-3277	31	8	(	(	PUNCT
cjfa-3277	31	9	2.84	2.84	NUM
cjfa-3277	31	10	%	%	NOUN
cjfa-3277	31	11	)	)	PUNCT
cjfa-3277	31	12	,	,	PUNCT
cjfa-3277	31	13	austria	austria	PROPN
cjfa-3277	31	14	(	(	PUNCT
cjfa-3277	31	15	2.75	2.75	NUM
cjfa-3277	31	16	%	%	NOUN
cjfa-3277	31	17	)	)	PUNCT
cjfa-3277	31	18	,	,	PUNCT
cjfa-3277	31	19	slovenia	slovenia	PROPN
cjfa-3277	31	20	(	(	PUNCT
cjfa-3277	31	21	2.47	2.47	NUM
cjfa-3277	31	22	%	%	NOUN
cjfa-3277	31	23	)	)	PUNCT
cjfa-3277	31	24	,	,	PUNCT
cjfa-3277	31	25	estonia	estonia	PROPN
cjfa-3277	31	26	(	(	PUNCT
cjfa-3277	31	27	2.38	2.38	NUM
cjfa-3277	31	28	%	%	NOUN
cjfa-3277	31	29	)	)	PUNCT
cjfa-3277	31	30	,	,	PUNCT
cjfa-3277	31	31	france	france	PROPN
cjfa-3277	31	32	(	(	PUNCT
cjfa-3277	31	33	2.25	2.25	NUM
cjfa-3277	31	34	%	%	NOUN
cjfa-3277	31	35	)	)	PUNCT
cjfa-3277	31	36	,	,	PUNCT
cjfa-3277	31	37	the	the	DET
cjfa-3277	31	38	netherlands	netherlands	PROPN
cjfa-3277	31	39	and	and	CCONJ
cjfa-3277	31	40	belgium	belgium	PROPN
cjfa-3277	31	41	(	(	PUNCT
cjfa-3277	31	42	both	both	DET
cjfa-3277	31	43	2.04	2.04	NUM
cjfa-3277	31	44	%	%	NOUN
cjfa-3277	31	45	)	)	PUNCT
cjfa-3277	31	46	were	be	AUX
cjfa-3277	31	47	above	above	ADP
cjfa-3277	31	48	the	the	DET
cjfa-3277	31	49	eu-27	eu-27	ADJ
cjfa-3277	31	50	average	average	NOUN
cjfa-3277	31	51	although	although	SCONJ
cjfa-3277	31	52	below	below	ADP
cjfa-3277	31	53	the	the	DET
cjfa-3277	31	54	target	target	NOUN
cjfa-3277	31	55	figure	figure	NOUN
cjfa-3277	31	56	of	of	ADP
cjfa-3277	31	57	3	3	NUM
cjfa-3277	31	58	%	%	NOUN
cjfa-3277	31	59	.	.	PUNCT
cjfa-3277	32	1	poland	poland	PROPN
cjfa-3277	32	2	is	be	AUX
cjfa-3277	32	3	at	at	ADP
cjfa-3277	32	4	the	the	DET
cjfa-3277	32	5	end	end	NOUN
cjfa-3277	32	6	of	of	ADP
cjfa-3277	32	7	the	the	DET
cjfa-3277	32	8	statistics	statistic	NOUN
cjfa-3277	32	9	allocating	allocate	VERB
cjfa-3277	32	10	only	only	ADV
cjfa-3277	32	11	0.76	0.76	NUM
cjfa-3277	32	12	%	%	NOUN
cjfa-3277	32	13	of	of	ADP
cjfa-3277	32	14	gdp	gdp	NOUN
cjfa-3277	32	15	for	for	ADP
cjfa-3277	32	16	r&d	r&d	NOUN
cjfa-3277	32	17	in	in	ADP
cjfa-3277	32	18	2011	2011	NUM
cjfa-3277	32	19	(	(	PUNCT
cjfa-3277	32	20	eurostat	eurostat	PROPN
cjfa-3277	32	21	2013	2013	NUM
cjfa-3277	32	22	)	)	PUNCT
cjfa-3277	32	23	.	.	PUNCT
cjfa-3277	33	1	though	though	SCONJ
cjfa-3277	33	2	the	the	DET
cjfa-3277	33	3	index	index	NOUN
cjfa-3277	33	4	for	for	ADP
cjfa-3277	33	5	poland	poland	PROPN
cjfa-3277	33	6	is	be	AUX
cjfa-3277	33	7	one	one	NUM
cjfa-3277	33	8	of	of	ADP
cjfa-3277	33	9	the	the	DET
cjfa-3277	33	10	lowest	low	ADJ
cjfa-3277	33	11	in	in	ADP
cjfa-3277	33	12	the	the	DET
cjfa-3277	33	13	international	international	ADJ
cjfa-3277	33	14	comparisons	comparison	NOUN
cjfa-3277	33	15	,	,	PUNCT
cjfa-3277	33	16	its	its	PRON
cjfa-3277	33	17	value	value	NOUN
cjfa-3277	33	18	is	be	AUX
cjfa-3277	33	19	growing	grow	VERB
cjfa-3277	33	20	from	from	ADP
cjfa-3277	33	21	one	one	NUM
cjfa-3277	33	22	year	year	NOUN
cjfa-3277	33	23	to	to	ADP
cjfa-3277	33	24	another	another	PRON
cjfa-3277	33	25	.	.	PUNCT
cjfa-3277	34	1	the	the	DET
cjfa-3277	34	2	relatively	relatively	ADV
cjfa-3277	34	3	biggest	big	ADJ
cjfa-3277	34	4	growth	growth	NOUN
cjfa-3277	34	5	was	be	AUX
cjfa-3277	34	6	noted	note	VERB
cjfa-3277	34	7	in	in	ADP
cjfa-3277	34	8	2012	2012	NUM
cjfa-3277	34	9	(	(	PUNCT
cjfa-3277	34	10	more	more	ADJ
cjfa-3277	34	11	than	than	ADP
cjfa-3277	34	12	18	18	NUM
cjfa-3277	34	13	%	%	NOUN
cjfa-3277	34	14	)	)	PUNCT
cjfa-3277	34	15	,	,	PUNCT
cjfa-3277	34	16	see	see	VERB
cjfa-3277	34	17	table	table	NOUN
cjfa-3277	34	18	1	1	NUM
cjfa-3277	34	19	.	.	PUNCT
cjfa-3277	34	20	table	table	NOUN
cjfa-3277	34	21	1	1	NUM
cjfa-3277	34	22	.	.	PUNCT
cjfa-3277	35	1	gerd	gerd	NOUN
cjfa-3277	35	2	related	relate	VERB
cjfa-3277	35	3	to	to	ADP
cjfa-3277	35	4	gdp	gdp	NOUN
cjfa-3277	35	5	specification	specification	NOUN
cjfa-3277	35	6	2008	2008	NUM
cjfa-3277	35	7	2009	2009	NUM
cjfa-3277	35	8	2010	2010	NUM
cjfa-3277	35	9	2011	2011	NUM
cjfa-3277	35	10	2012	2012	NUM
cjfa-3277	35	11	domestic	domestic	ADJ
cjfa-3277	35	12	expenditure	expenditure	NOUN
cjfa-3277	35	13	on	on	ADP
cjfa-3277	35	14	r&d	r&d	NOUN
cjfa-3277	35	15	(	(	PUNCT
cjfa-3277	35	16	gerd	gerd	NOUN
cjfa-3277	35	17	)	)	PUNCT
cjfa-3277	35	18	(	(	PUNCT
cjfa-3277	35	19	million	million	NUM
cjfa-3277	35	20	pln	pln	NOUN
cjfa-3277	35	21	)	)	PUNCT
cjfa-3277	35	22	7	7	NUM
cjfa-3277	35	23	706	706	NUM
cjfa-3277	35	24	9	9	NUM
cjfa-3277	35	25	070	070	NUM
cjfa-3277	35	26	10	10	NUM
cjfa-3277	35	27	416	416	NUM
cjfa-3277	35	28	11	11	NUM
cjfa-3277	35	29	687	687	NUM
cjfa-3277	35	30	14	14	NUM
cjfa-3277	35	31	353	353	NUM
cjfa-3277	35	32	gdp	gdp	NOUN
cjfa-3277	35	33	(	(	PUNCT
cjfa-3277	35	34	million	million	NUM
cjfa-3277	35	35	pln	pln	NOUN
cjfa-3277	35	36	)	)	PUNCT
cjfa-3277	35	37	1	1	NUM
cjfa-3277	35	38	275	275	NUM
cjfa-3277	35	39	508	508	NUM
cjfa-3277	35	40	1	1	NUM
cjfa-3277	35	41	344	344	NUM
cjfa-3277	35	42	505	505	NUM
cjfa-3277	35	43	1	1	NUM
cjfa-3277	35	44	416	416	NUM
cjfa-3277	35	45	585	585	NUM
cjfa-3277	35	46	1	1	NUM
cjfa-3277	35	47	528	528	NUM
cjfa-3277	35	48	127	127	NUM
cjfa-3277	35	49	1	1	NUM
cjfa-3277	35	50	595	595	NUM
cjfa-3277	35	51	225	225	NUM
cjfa-3277	35	52	gerd	gerd	NOUN
cjfa-3277	35	53	related	relate	VERB
cjfa-3277	35	54	to	to	ADP
cjfa-3277	35	55	gdp	gdp	NOUN
cjfa-3277	35	56	(	(	PUNCT
cjfa-3277	35	57	%	%	NOUN
cjfa-3277	35	58	)	)	PUNCT
cjfa-3277	35	59	0.6	0.6	NUM
cjfa-3277	35	60	0.67	0.67	NUM
cjfa-3277	35	61	0.74	0.74	NUM
cjfa-3277	35	62	0.76	0.76	NUM
cjfa-3277	35	63	0.9	0.9	NUM
cjfa-3277	35	64	s	s	NOUN
cjfa-3277	35	65	o	o	NOUN
cjfa-3277	35	66	u	u	NOUN
cjfa-3277	35	67	r	r	NOUN
cjfa-3277	35	68	c	c	NOUN
cjfa-3277	35	69	e	e	NOUN
cjfa-3277	35	70	:	:	PUNCT
cjfa-3277	35	71	central	central	ADJ
cjfa-3277	35	72	statistical	statistical	ADJ
cjfa-3277	35	73	office	office	NOUN
cjfa-3277	35	74	(	(	PUNCT
cjfa-3277	35	75	gus	gus	NOUN
cjfa-3277	35	76	)	)	PUNCT
cjfa-3277	35	77	2013	2013	NUM
cjfa-3277	35	78	.	.	PUNCT
cjfa-3277	36	1	according	accord	VERB
cjfa-3277	36	2	to	to	ADP
cjfa-3277	36	3	the	the	DET
cjfa-3277	36	4	methodology	methodology	NOUN
cjfa-3277	36	5	adopted	adopt	VERB
cjfa-3277	36	6	after	after	ADP
cjfa-3277	36	7	the	the	DET
cjfa-3277	36	8	oecd	oecd	PROPN
cjfa-3277	36	9	,	,	PUNCT
cjfa-3277	36	10	entities	entity	NOUN
cjfa-3277	36	11	carrying	carry	VERB
cjfa-3277	36	12	out	out	ADP
cjfa-3277	36	13	or	or	CCONJ
cjfa-3277	36	14	financing	finance	VERB
cjfa-3277	36	15	research	research	NOUN
cjfa-3277	36	16	and	and	CCONJ
cjfa-3277	36	17	development	development	NOUN
cjfa-3277	36	18	are	be	AUX
cjfa-3277	36	19	grouped	group	VERB
cjfa-3277	36	20	by	by	ADP
cjfa-3277	36	21	the	the	DET
cjfa-3277	36	22	so	so	ADV
cjfa-3277	36	23	-	-	PUNCT
cjfa-3277	36	24	called	call	VERB
cjfa-3277	36	25	institutional	institutional	ADJ
cjfa-3277	36	26	sectors	sector	NOUN
cjfa-3277	36	27	,	,	PUNCT
cjfa-3277	36	28	among	among	ADP
cjfa-3277	36	29	which	which	PRON
cjfa-3277	36	30	there	there	PRON
cjfa-3277	36	31	are	be	VERB
cjfa-3277	36	32	distinguished	distinguish	VERB
cjfa-3277	36	33	the	the	DET
cjfa-3277	36	34	following	following	ADJ
cjfa-3277	36	35	ones	one	NOUN
cjfa-3277	36	36	:	:	PUNCT
cjfa-3277	36	37	the	the	DET
cjfa-3277	36	38	sector	sector	NOUN
cjfa-3277	36	39	of	of	ADP
cjfa-3277	36	40	business	business	NOUN
cjfa-3277	36	41	enterprises	enterprise	NOUN
cjfa-3277	36	42	,	,	PUNCT
cjfa-3277	36	43	government	government	NOUN
cjfa-3277	36	44	,	,	PUNCT
cjfa-3277	36	45	higher	high	ADJ
cjfa-3277	36	46	education	education	NOUN
cjfa-3277	36	47	,	,	PUNCT
cjfa-3277	36	48	private	private	ADJ
cjfa-3277	36	49	nonprofit	nonprofit	NOUN
cjfa-3277	36	50	,	,	PUNCT
cjfa-3277	36	51	and	and	CCONJ
cjfa-3277	36	52	abroad	abroad	ADV
cjfa-3277	36	53	.	.	PUNCT
cjfa-3277	37	1	an	an	DET
cjfa-3277	37	2	important	important	ADJ
cjfa-3277	37	3	element	element	NOUN
cjfa-3277	37	4	in	in	ADP
cjfa-3277	37	5	the	the	DET
cjfa-3277	37	6	evaluation	evaluation	NOUN
cjfa-3277	37	7	of	of	ADP
cjfa-3277	37	8	economy	economy	NOUN
cjfa-3277	37	9	innovativeness	innovativeness	NOUN
cjfa-3277	37	10	is	be	AUX
cjfa-3277	37	11	an	an	DET
cjfa-3277	37	12	analysis	analysis	NOUN
cjfa-3277	37	13	of	of	ADP
cjfa-3277	37	14	the	the	DET
cjfa-3277	37	15	structure	structure	NOUN
cjfa-3277	37	16	of	of	ADP
cjfa-3277	37	17	origin	origin	NOUN
cjfa-3277	37	18	of	of	ADP
cjfa-3277	37	19	the	the	DET
cjfa-3277	37	20	funds	fund	NOUN
cjfa-3277	37	21	financing	finance	VERB
cjfa-3277	37	22	r&d	r&d	NOUN
cjfa-3277	37	23	,	,	PUNCT
cjfa-3277	37	24	which	which	PRON
cjfa-3277	37	25	,	,	PUNCT
cjfa-3277	37	26	in	in	ADP
cjfa-3277	37	27	the	the	DET
cjfa-3277	37	28	international	international	ADJ
cjfa-3277	37	29	comparisons	comparison	NOUN
cjfa-3277	37	30	,	,	PUNCT
cjfa-3277	37	31	is	be	AUX
cjfa-3277	37	32	carried	carry	VERB
cjfa-3277	37	33	out	out	ADP
cjfa-3277	37	34	through	through	ADP
cjfa-3277	37	35	identification	identification	NOUN
cjfa-3277	37	36	of	of	ADP
cjfa-3277	37	37	the	the	DET
cjfa-3277	37	38	sector	sector	NOUN
cjfa-3277	37	39	from	from	ADP
cjfa-3277	37	40	which	which	PRON
cjfa-3277	37	41	there	there	PRON
cjfa-3277	37	42	originated	originate	VERB
cjfa-3277	37	43	the	the	DET
cjfa-3277	37	44	funds	fund	NOUN
cjfa-3277	37	45	being	be	AUX
cjfa-3277	37	46	the	the	DET
cjfa-3277	37	47	source	source	NOUN
cjfa-3277	37	48	of	of	ADP
cjfa-3277	37	49	financjoanna	financjoanna	NOUN
cjfa-3277	37	50	szlęzak	szlęzak	NOUN
cjfa-3277	37	51	-	-	PUNCT
cjfa-3277	37	52	matusewicz148	matusewicz148	NOUN
cjfa-3277	37	53	ing	ing	NOUN
cjfa-3277	37	54	.	.	PUNCT
cjfa-3277	38	1	the	the	DET
cjfa-3277	38	2	share	share	NOUN
cjfa-3277	38	3	of	of	ADP
cjfa-3277	38	4	the	the	DET
cjfa-3277	38	5	sector	sector	NOUN
cjfa-3277	38	6	of	of	ADP
cjfa-3277	38	7	enterprises	enterprise	NOUN
cjfa-3277	38	8	in	in	ADP
cjfa-3277	38	9	financing	finance	VERB
cjfa-3277	38	10	r&d	r&d	NOUN
cjfa-3277	38	11	is	be	AUX
cjfa-3277	38	12	growing	grow	VERB
cjfa-3277	38	13	from	from	ADP
cjfa-3277	38	14	one	one	NUM
cjfa-3277	38	15	year	year	NOUN
cjfa-3277	38	16	to	to	ADP
cjfa-3277	38	17	another	another	PRON
cjfa-3277	38	18	.	.	PUNCT
cjfa-3277	39	1	in	in	ADP
cjfa-3277	39	2	2010	2010	NUM
cjfa-3277	39	3	,	,	PUNCT
cjfa-3277	39	4	it	it	PRON
cjfa-3277	39	5	accounted	account	VERB
cjfa-3277	39	6	for	for	ADP
cjfa-3277	39	7	24.4	24.4	NUM
cjfa-3277	39	8	%	%	NOUN
cjfa-3277	39	9	,	,	PUNCT
cjfa-3277	39	10	in	in	ADP
cjfa-3277	39	11	2011	2011	NUM
cjfa-3277	39	12	–	–	PUNCT
cjfa-3277	39	13	for	for	ADP
cjfa-3277	39	14	28.1	28.1	NUM
cjfa-3277	39	15	%	%	NOUN
cjfa-3277	39	16	,	,	PUNCT
cjfa-3277	39	17	and	and	CCONJ
cjfa-3277	39	18	in	in	ADP
cjfa-3277	39	19	2012	2012	NUM
cjfa-3277	39	20	–	–	PUNCT
cjfa-3277	39	21	32.3	32.3	NUM
cjfa-3277	39	22	%	%	NOUN
cjfa-3277	39	23	(	(	PUNCT
cjfa-3277	39	24	gus	gus	NOUN
cjfa-3277	39	25	2013	2013	NUM
cjfa-3277	39	26	)	)	PUNCT
cjfa-3277	39	27	.	.	PUNCT
cjfa-3277	40	1	however	however	ADV
cjfa-3277	40	2	,	,	PUNCT
cjfa-3277	40	3	these	these	DET
cjfa-3277	40	4	values	value	NOUN
cjfa-3277	40	5	differ	differ	VERB
cjfa-3277	40	6	significantly	significantly	ADV
cjfa-3277	40	7	from	from	ADP
cjfa-3277	40	8	the	the	DET
cjfa-3277	40	9	european	european	PROPN
cjfa-3277	40	10	union	union	PROPN
cjfa-3277	40	11	’s	’s	PART
cjfa-3277	40	12	average	average	NOUN
cjfa-3277	40	13	where	where	SCONJ
cjfa-3277	40	14	53.9	53.9	NUM
cjfa-3277	40	15	%	%	NOUN
cjfa-3277	40	16	of	of	ADP
cjfa-3277	40	17	expenditures	expenditure	NOUN
cjfa-3277	40	18	on	on	ADP
cjfa-3277	40	19	r&d2	r&d2	NUM
cjfa-3277	40	20	are	be	AUX
cjfa-3277	40	21	financed	finance	VERB
cjfa-3277	40	22	by	by	ADP
cjfa-3277	40	23	the	the	DET
cjfa-3277	40	24	sector	sector	NOUN
cjfa-3277	40	25	of	of	ADP
cjfa-3277	40	26	enterprises	enterprise	NOUN
cjfa-3277	40	27	.	.	PUNCT
cjfa-3277	41	1	the	the	DET
cjfa-3277	41	2	leaders	leader	NOUN
cjfa-3277	41	3	in	in	ADP
cjfa-3277	41	4	this	this	DET
cjfa-3277	41	5	classification	classification	NOUN
cjfa-3277	41	6	are	be	AUX
cjfa-3277	41	7	finland	finland	PROPN
cjfa-3277	41	8	,	,	PUNCT
cjfa-3277	41	9	sweden	sweden	PROPN
cjfa-3277	41	10	,	,	PUNCT
cjfa-3277	41	11	and	and	CCONJ
cjfa-3277	41	12	slovenia	slovenia	PROPN
cjfa-3277	41	13	,	,	PUNCT
cjfa-3277	41	14	where	where	SCONJ
cjfa-3277	41	15	75	75	NUM
cjfa-3277	41	16	%	%	NOUN
cjfa-3277	41	17	or	or	CCONJ
cjfa-3277	41	18	more	more	ADJ
cjfa-3277	41	19	of	of	ADP
cjfa-3277	41	20	r&d	r&d	NOUN
cjfa-3277	41	21	activities	activity	NOUN
cjfa-3277	41	22	are	be	AUX
cjfa-3277	41	23	financed	finance	VERB
cjfa-3277	41	24	on	on	ADP
cjfa-3277	41	25	the	the	DET
cjfa-3277	41	26	basis	basis	NOUN
cjfa-3277	41	27	of	of	ADP
cjfa-3277	41	28	the	the	DET
cjfa-3277	41	29	private	private	ADJ
cjfa-3277	41	30	sector	sector	NOUN
cjfa-3277	41	31	.	.	PUNCT
cjfa-3277	42	1	the	the	DET
cjfa-3277	42	2	comparison	comparison	NOUN
cjfa-3277	42	3	of	of	ADP
cjfa-3277	42	4	poland	poland	PROPN
cjfa-3277	42	5	with	with	ADP
cjfa-3277	42	6	its	its	PRON
cjfa-3277	42	7	natural	natural	ADJ
cjfa-3277	42	8	competitors	competitor	NOUN
cjfa-3277	42	9	–	–	PUNCT
cjfa-3277	42	10	the	the	DET
cjfa-3277	42	11	czech	czech	PROPN
cjfa-3277	42	12	republic	republic	NOUN
cjfa-3277	42	13	and	and	CCONJ
cjfa-3277	42	14	hungary	hungary	PROPN
cjfa-3277	42	15	–	–	PUNCT
cjfa-3277	42	16	is	be	AUX
cjfa-3277	42	17	not	not	PART
cjfa-3277	42	18	satisfactory	satisfactory	ADJ
cjfa-3277	42	19	,	,	PUNCT
cjfa-3277	42	20	either	either	ADV
cjfa-3277	42	21	.	.	PUNCT
cjfa-3277	43	1	the	the	DET
cjfa-3277	43	2	index	index	NOUN
cjfa-3277	43	3	in	in	ADP
cjfa-3277	43	4	both	both	DET
cjfa-3277	43	5	these	these	DET
cjfa-3277	43	6	countries	country	NOUN
cjfa-3277	43	7	accounts	account	VERB
cjfa-3277	43	8	for	for	ADP
cjfa-3277	43	9	47	47	NUM
cjfa-3277	43	10	%	%	NOUN
cjfa-3277	43	11	(	(	PUNCT
cjfa-3277	43	12	eurostat	eurostat	PROPN
cjfa-3277	43	13	2013	2013	NUM
cjfa-3277	43	14	)	)	PUNCT
cjfa-3277	43	15	.	.	PUNCT
cjfa-3277	44	1	the	the	DET
cjfa-3277	44	2	level	level	NOUN
cjfa-3277	44	3	of	of	ADP
cjfa-3277	44	4	investments	investment	NOUN
cjfa-3277	44	5	in	in	ADP
cjfa-3277	44	6	r&d	r&d	NOUN
cjfa-3277	44	7	depends	depend	VERB
cjfa-3277	44	8	on	on	ADP
cjfa-3277	44	9	enterprises	enterprise	NOUN
cjfa-3277	44	10	’	'	PUNCT
cjfa-3277	44	11	decisions	decision	NOUN
cjfa-3277	44	12	on	on	ADP
cjfa-3277	44	13	the	the	DET
cjfa-3277	44	14	amount	amount	NOUN
cjfa-3277	44	15	of	of	ADP
cjfa-3277	44	16	funds	fund	NOUN
cjfa-3277	44	17	allocated	allocate	VERB
cjfa-3277	44	18	for	for	ADP
cjfa-3277	44	19	r&d	r&d	NOUN
cjfa-3277	44	20	.	.	PUNCT
cjfa-3277	45	1	however	however	ADV
cjfa-3277	45	2	,	,	PUNCT
cjfa-3277	45	3	enterprises	enterprise	NOUN
cjfa-3277	45	4	do	do	AUX
cjfa-3277	45	5	not	not	PART
cjfa-3277	45	6	invest	invest	VERB
cjfa-3277	45	7	in	in	ADP
cjfa-3277	45	8	r&d	r&d	NOUN
cjfa-3277	45	9	heavily	heavily	ADV
cjfa-3277	45	10	compared	compare	VERB
cjfa-3277	45	11	to	to	ADP
cjfa-3277	45	12	other	other	ADJ
cjfa-3277	45	13	spheres	sphere	NOUN
cjfa-3277	45	14	of	of	ADP
cjfa-3277	45	15	their	their	PRON
cjfa-3277	45	16	activity	activity	NOUN
cjfa-3277	45	17	.	.	PUNCT
cjfa-3277	46	1	a	a	DET
cjfa-3277	46	2	certain	certain	ADJ
cjfa-3277	46	3	number	number	NOUN
cjfa-3277	46	4	of	of	ADP
cjfa-3277	46	5	reasons	reason	NOUN
cjfa-3277	46	6	can	can	AUX
cjfa-3277	46	7	explain	explain	VERB
cjfa-3277	46	8	this	this	DET
cjfa-3277	46	9	situation	situation	NOUN
cjfa-3277	46	10	.	.	PUNCT
cjfa-3277	47	1	first	first	ADV
cjfa-3277	47	2	of	of	ADP
cjfa-3277	47	3	all	all	PRON
cjfa-3277	47	4	,	,	PUNCT
cjfa-3277	47	5	firms	firm	NOUN
cjfa-3277	47	6	have	have	VERB
cjfa-3277	47	7	difficulties	difficulty	NOUN
cjfa-3277	47	8	to	to	PART
cjfa-3277	47	9	fully	fully	ADV
cjfa-3277	47	10	appropriate	appropriate	VERB
cjfa-3277	47	11	the	the	DET
cjfa-3277	47	12	returns	return	NOUN
cjfa-3277	47	13	on	on	ADP
cjfa-3277	47	14	their	their	PRON
cjfa-3277	47	15	investment	investment	NOUN
cjfa-3277	47	16	as	as	SCONJ
cjfa-3277	47	17	some	some	PRON
cjfa-3277	47	18	of	of	ADP
cjfa-3277	47	19	the	the	DET
cjfa-3277	47	20	resulting	result	VERB
cjfa-3277	47	21	knowledge	knowledge	NOUN
cjfa-3277	47	22	will	will	AUX
cjfa-3277	47	23	leak	leak	VERB
cjfa-3277	47	24	out	out	ADP
cjfa-3277	47	25	or	or	CCONJ
cjfa-3277	47	26	spill	spill	VERB
cjfa-3277	47	27	over	over	ADP
cjfa-3277	47	28	to	to	ADP
cjfa-3277	47	29	other	other	ADJ
cjfa-3277	47	30	firms	firm	NOUN
cjfa-3277	47	31	,	,	PUNCT
cjfa-3277	47	32	to	to	ADP
cjfa-3277	47	33	the	the	DET
cjfa-3277	47	34	benefit	benefit	NOUN
cjfa-3277	47	35	of	of	ADP
cjfa-3277	47	36	the	the	DET
cjfa-3277	47	37	society	society	NOUN
cjfa-3277	47	38	.	.	PUNCT
cjfa-3277	48	1	firms	firm	NOUN
cjfa-3277	48	2	have	have	VERB
cjfa-3277	48	3	also	also	ADV
cjfa-3277	48	4	difficulties	difficulty	NOUN
cjfa-3277	48	5	in	in	ADP
cjfa-3277	48	6	finding	find	VERB
cjfa-3277	48	7	external	external	ADJ
cjfa-3277	48	8	finance	finance	NOUN
cjfa-3277	48	9	and	and	CCONJ
cjfa-3277	48	10	qualified	qualified	ADJ
cjfa-3277	48	11	people	people	NOUN
cjfa-3277	48	12	to	to	PART
cjfa-3277	48	13	conduct	conduct	VERB
cjfa-3277	48	14	research	research	NOUN
cjfa-3277	48	15	.	.	PUNCT
cjfa-3277	49	1	besides	besides	SCONJ
cjfa-3277	49	2	,	,	PUNCT
cjfa-3277	49	3	results	result	NOUN
cjfa-3277	49	4	of	of	ADP
cjfa-3277	49	5	r&d	r&d	NOUN
cjfa-3277	49	6	research	research	NOUN
cjfa-3277	49	7	are	be	AUX
cjfa-3277	49	8	unknown	unknown	ADJ
cjfa-3277	49	9	and	and	CCONJ
cjfa-3277	49	10	require	require	VERB
cjfa-3277	49	11	a	a	DET
cjfa-3277	49	12	long	long	ADJ
cjfa-3277	49	13	time	time	NOUN
cjfa-3277	49	14	to	to	PART
cjfa-3277	49	15	appear	appear	VERB
cjfa-3277	49	16	.	.	PUNCT
cjfa-3277	50	1	it	it	PRON
cjfa-3277	50	2	is	be	AUX
cjfa-3277	50	3	emphasised	emphasise	VERB
cjfa-3277	50	4	that	that	SCONJ
cjfa-3277	50	5	despite	despite	SCONJ
cjfa-3277	50	6	the	the	DET
cjfa-3277	50	7	expectations	expectation	NOUN
cjfa-3277	50	8	not	not	PART
cjfa-3277	50	9	always	always	ADV
cjfa-3277	50	10	greater	great	ADJ
cjfa-3277	50	11	expenditures	expenditure	NOUN
cjfa-3277	50	12	on	on	ADP
cjfa-3277	50	13	r&d	r&d	NOUN
cjfa-3277	50	14	are	be	AUX
cjfa-3277	50	15	attributed	attribute	VERB
cjfa-3277	50	16	to	to	ADP
cjfa-3277	50	17	higher	high	ADJ
cjfa-3277	50	18	profit	profit	NOUN
cjfa-3277	50	19	(	(	PUNCT
cjfa-3277	50	20	coad	coad	PROPN
cjfa-3277	50	21	,	,	PUNCT
cjfa-3277	50	22	rao	rao	NOUN
cjfa-3277	50	23	2010	2010	NUM
cjfa-3277	50	24	)	)	PUNCT
cjfa-3277	50	25	.	.	PUNCT
cjfa-3277	51	1	therefore	therefore	ADV
cjfa-3277	51	2	,	,	PUNCT
cjfa-3277	51	3	investment	investment	NOUN
cjfa-3277	51	4	in	in	ADP
cjfa-3277	51	5	r&d	r&d	NOUN
cjfa-3277	51	6	is	be	AUX
cjfa-3277	51	7	considered	consider	VERB
cjfa-3277	51	8	to	to	PART
cjfa-3277	51	9	be	be	AUX
cjfa-3277	51	10	very	very	ADV
cjfa-3277	51	11	risky	risky	ADJ
cjfa-3277	51	12	.	.	PUNCT
cjfa-3277	52	1	nonetheless	nonetheless	ADV
cjfa-3277	52	2	,	,	PUNCT
cjfa-3277	52	3	taking	take	VERB
cjfa-3277	52	4	into	into	ADP
cjfa-3277	52	5	consideration	consideration	NOUN
cjfa-3277	52	6	the	the	DET
cjfa-3277	52	7	fact	fact	NOUN
cjfa-3277	52	8	that	that	SCONJ
cjfa-3277	52	9	the	the	DET
cjfa-3277	52	10	current	current	ADJ
cjfa-3277	52	11	source	source	NOUN
cjfa-3277	52	12	of	of	ADP
cjfa-3277	52	13	economic	economic	ADJ
cjfa-3277	52	14	growth	growth	NOUN
cjfa-3277	52	15	will	will	AUX
cjfa-3277	52	16	be	be	AUX
cjfa-3277	52	17	exhausting	exhaust	VERB
cjfa-3277	52	18	e.g.	e.g.	ADV
cjfa-3277	52	19	low	low	ADJ
cjfa-3277	52	20	labour	labour	NOUN
cjfa-3277	52	21	cost	cost	NOUN
cjfa-3277	52	22	,	,	PUNCT
cjfa-3277	52	23	natural	natural	ADJ
cjfa-3277	52	24	recourses	recourse	NOUN
cjfa-3277	52	25	availability	availability	NOUN
cjfa-3277	52	26	,	,	PUNCT
cjfa-3277	52	27	eu	eu	PROPN
cjfa-3277	52	28	accession	accession	NOUN
cjfa-3277	52	29	,	,	PUNCT
cjfa-3277	52	30	good	good	ADJ
cjfa-3277	52	31	location	location	NOUN
cjfa-3277	52	32	,	,	PUNCT
cjfa-3277	52	33	one	one	PRON
cjfa-3277	52	34	should	should	AUX
cjfa-3277	52	35	search	search	VERB
cjfa-3277	52	36	for	for	ADP
cjfa-3277	52	37	new	new	ADJ
cjfa-3277	52	38	sources	source	NOUN
cjfa-3277	52	39	of	of	ADP
cjfa-3277	52	40	the	the	DET
cjfa-3277	52	41	competitive	competitive	ADJ
cjfa-3277	52	42	advantage	advantage	NOUN
cjfa-3277	52	43	.	.	PUNCT
cjfa-3277	53	1	one	one	NUM
cjfa-3277	53	2	of	of	ADP
cjfa-3277	53	3	the	the	DET
cjfa-3277	53	4	possible	possible	ADJ
cjfa-3277	53	5	ways	way	NOUN
cjfa-3277	53	6	to	to	PART
cjfa-3277	53	7	sustain	sustain	VERB
cjfa-3277	53	8	the	the	DET
cjfa-3277	53	9	stable	stable	ADJ
cjfa-3277	53	10	economic	economic	ADJ
cjfa-3277	53	11	development	development	NOUN
cjfa-3277	53	12	is	be	AUX
cjfa-3277	53	13	to	to	PART
cjfa-3277	53	14	invest	invest	VERB
cjfa-3277	53	15	into	into	ADP
cjfa-3277	53	16	innovation	innovation	NOUN
cjfa-3277	53	17	that	that	PRON
cjfa-3277	53	18	leads	lead	VERB
cjfa-3277	53	19	to	to	ADP
cjfa-3277	53	20	industry	industry	NOUN
cjfa-3277	53	21	restructuring	restructuring	NOUN
cjfa-3277	53	22	and	and	CCONJ
cjfa-3277	53	23	creating	create	VERB
cjfa-3277	53	24	new	new	ADJ
cjfa-3277	53	25	business	business	NOUN
cjfa-3277	53	26	models	model	NOUN
cjfa-3277	53	27	(	(	PUNCT
cjfa-3277	53	28	wiśniewska	wiśniewska	INTJ
cjfa-3277	53	29	,	,	PUNCT
cjfa-3277	53	30	janasz	janasz	NOUN
cjfa-3277	53	31	2013	2013	NUM
cjfa-3277	53	32	,	,	PUNCT
cjfa-3277	53	33	18	18	NUM
cjfa-3277	53	34	)	)	PUNCT
cjfa-3277	53	35	.	.	PUNCT
cjfa-3277	54	1	unfortunately	unfortunately	ADV
cjfa-3277	54	2	,	,	PUNCT
cjfa-3277	54	3	this	this	DET
cjfa-3277	54	4	solution	solution	NOUN
cjfa-3277	54	5	is	be	AUX
cjfa-3277	54	6	extremely	extremely	ADV
cjfa-3277	54	7	difficult	difficult	ADJ
cjfa-3277	54	8	to	to	PART
cjfa-3277	54	9	implement	implement	VERB
cjfa-3277	54	10	in	in	ADP
cjfa-3277	54	11	such	such	ADJ
cjfa-3277	54	12	countries	country	NOUN
cjfa-3277	54	13	as	as	ADP
cjfa-3277	54	14	poland	poland	PROPN
cjfa-3277	54	15	.	.	PUNCT
cjfa-3277	55	1	in	in	ADP
cjfa-3277	55	2	the	the	DET
cjfa-3277	55	3	literature	literature	NOUN
cjfa-3277	55	4	,	,	PUNCT
cjfa-3277	55	5	it	it	PRON
cjfa-3277	55	6	is	be	AUX
cjfa-3277	55	7	stressed	stress	VERB
cjfa-3277	55	8	that	that	SCONJ
cjfa-3277	55	9	one	one	NUM
cjfa-3277	55	10	of	of	ADP
cjfa-3277	55	11	the	the	DET
cjfa-3277	55	12	biggest	big	ADJ
cjfa-3277	55	13	problem	problem	NOUN
cjfa-3277	55	14	of	of	ADP
cjfa-3277	55	15	the	the	DET
cjfa-3277	55	16	economic	economic	ADJ
cjfa-3277	55	17	growth	growth	NOUN
cjfa-3277	55	18	in	in	ADP
cjfa-3277	55	19	the	the	DET
cjfa-3277	55	20	countries	country	NOUN
cjfa-3277	55	21	that	that	PRON
cjfa-3277	55	22	passed	pass	VERB
cjfa-3277	55	23	through	through	ADP
cjfa-3277	55	24	the	the	DET
cjfa-3277	55	25	systemic	systemic	ADJ
cjfa-3277	55	26	transformation	transformation	NOUN
cjfa-3277	55	27	is	be	AUX
cjfa-3277	55	28	to	to	PART
cjfa-3277	55	29	overcome	overcome	VERB
cjfa-3277	55	30	anti	anti	ADJ
cjfa-3277	55	31	-	-	ADJ
cjfa-3277	55	32	innovative	innovative	ADJ
cjfa-3277	55	33	approach	approach	NOUN
cjfa-3277	55	34	to	to	ADP
cjfa-3277	55	35	all	all	DET
cjfa-3277	55	36	aspects	aspect	NOUN
cjfa-3277	55	37	of	of	ADP
cjfa-3277	55	38	business	business	NOUN
cjfa-3277	55	39	life	life	NOUN
cjfa-3277	55	40	,	,	PUNCT
cjfa-3277	55	41	including	include	VERB
cjfa-3277	55	42	innovation	innovation	NOUN
cjfa-3277	55	43	(	(	PUNCT
cjfa-3277	55	44	bal	bal	NOUN
cjfa-3277	55	45	-	-	PUNCT
cjfa-3277	55	46	woźniak	woźniak	ADJ
cjfa-3277	55	47	2012	2012	NUM
cjfa-3277	55	48	,	,	PUNCT
cjfa-3277	55	49	38	38	NUM
cjfa-3277	55	50	)	)	PUNCT
cjfa-3277	55	51	.	.	PUNCT
cjfa-3277	56	1	therefore	therefore	ADV
cjfa-3277	56	2	,	,	PUNCT
cjfa-3277	56	3	the	the	DET
cjfa-3277	56	4	risk	risk	NOUN
cjfa-3277	56	5	concerning	concern	VERB
cjfa-3277	56	6	r&d	r&d	NOUN
cjfa-3277	56	7	should	should	AUX
cjfa-3277	56	8	be	be	AUX
cjfa-3277	56	9	divided	divide	VERB
cjfa-3277	56	10	between	between	ADP
cjfa-3277	56	11	the	the	DET
cjfa-3277	56	12	enterprise	enterprise	NOUN
cjfa-3277	56	13	that	that	PRON
cjfa-3277	56	14	invests	invest	VERB
cjfa-3277	56	15	into	into	ADP
cjfa-3277	56	16	r&d	r&d	NOUN
cjfa-3277	56	17	and	and	CCONJ
cjfa-3277	56	18	the	the	DET
cjfa-3277	56	19	government	government	NOUN
cjfa-3277	56	20	who	who	PRON
cjfa-3277	56	21	should	should	AUX
cjfa-3277	56	22	support	support	VERB
cjfa-3277	56	23	such	such	ADJ
cjfa-3277	56	24	entity	entity	NOUN
cjfa-3277	56	25	by	by	ADP
cjfa-3277	56	26	using	use	VERB
cjfa-3277	56	27	direct	direct	ADJ
cjfa-3277	56	28	or	or	CCONJ
cjfa-3277	56	29	indirect	indirect	ADJ
cjfa-3277	56	30	methods	method	NOUN
cjfa-3277	56	31	.	.	PUNCT
cjfa-3277	57	1	2	2	NUM
cjfa-3277	57	2	 	 	SPACE
cjfa-3277	57	3	data	datum	NOUN
cjfa-3277	57	4	for	for	ADP
cjfa-3277	57	5	the	the	DET
cjfa-3277	57	6	year	year	NOUN
cjfa-3277	57	7	2010	2010	NUM
cjfa-3277	57	8	.	.	PUNCT
cjfa-3277	58	1	models	model	NOUN
cjfa-3277	58	2	of	of	ADP
cjfa-3277	58	3	tax	tax	NOUN
cjfa-3277	58	4	incentives	incentive	NOUN
cjfa-3277	58	5	for	for	ADP
cjfa-3277	58	6	r&d	r&d	NOUN
cjfa-3277	58	7	activities	activity	NOUN
cjfa-3277	58	8	…	…	PUNCT
cjfa-3277	58	9	149	149	NUM
cjfa-3277	58	10	models	model	NOUN
cjfa-3277	58	11	of	of	ADP
cjfa-3277	58	12	tax	tax	NOUN
cjfa-3277	58	13	incentives	incentive	NOUN
cjfa-3277	58	14	for	for	ADP
cjfa-3277	58	15	r&d	r&d	NOUN
cjfa-3277	58	16	governments	government	NOUN
cjfa-3277	58	17	can	can	AUX
cjfa-3277	58	18	use	use	VERB
cjfa-3277	58	19	different	different	ADJ
cjfa-3277	58	20	mechanisms	mechanism	NOUN
cjfa-3277	58	21	to	to	PART
cjfa-3277	58	22	stimulate	stimulate	VERB
cjfa-3277	58	23	business	business	NOUN
cjfa-3277	58	24	r&d	r&d	NOUN
cjfa-3277	58	25	including	include	VERB
cjfa-3277	58	26	direct	direct	ADJ
cjfa-3277	58	27	funding	funding	NOUN
cjfa-3277	58	28	of	of	ADP
cjfa-3277	58	29	private	private	ADJ
cjfa-3277	58	30	r&d	r&d	NOUN
cjfa-3277	58	31	and	and	CCONJ
cjfa-3277	58	32	fiscal	fiscal	ADJ
cjfa-3277	58	33	incentives	incentive	NOUN
cjfa-3277	58	34	.	.	PUNCT
cjfa-3277	59	1	each	each	DET
cjfa-3277	59	2	form	form	NOUN
cjfa-3277	59	3	of	of	ADP
cjfa-3277	59	4	stimulating	stimulate	VERB
cjfa-3277	59	5	r&d	r&d	NOUN
cjfa-3277	59	6	activities	activity	NOUN
cjfa-3277	59	7	has	have	VERB
cjfa-3277	59	8	advantages	advantage	NOUN
cjfa-3277	59	9	and	and	CCONJ
cjfa-3277	59	10	disadvantages	disadvantage	NOUN
cjfa-3277	59	11	.	.	PUNCT
cjfa-3277	60	1	the	the	DET
cjfa-3277	60	2	direct	direct	ADJ
cjfa-3277	60	3	funding	funding	NOUN
cjfa-3277	60	4	,	,	PUNCT
cjfa-3277	60	5	e.g.	e.g.	ADV
cjfa-3277	60	6	credit	credit	NOUN
cjfa-3277	60	7	loans	loan	NOUN
cjfa-3277	60	8	,	,	PUNCT
cjfa-3277	60	9	grants	grant	NOUN
cjfa-3277	60	10	,	,	PUNCT
cjfa-3277	60	11	equity	equity	NOUN
cjfa-3277	60	12	financing	financing	NOUN
cjfa-3277	60	13	of	of	ADP
cjfa-3277	60	14	industry	industry	NOUN
cjfa-3277	60	15	research	research	NOUN
cjfa-3277	60	16	allows	allow	VERB
cjfa-3277	60	17	governments	government	NOUN
cjfa-3277	60	18	to	to	PART
cjfa-3277	60	19	retain	retain	VERB
cjfa-3277	60	20	control	control	NOUN
cjfa-3277	60	21	over	over	ADP
cjfa-3277	60	22	the	the	DET
cjfa-3277	60	23	nature	nature	NOUN
cjfa-3277	60	24	of	of	ADP
cjfa-3277	60	25	r&d	r&d	NOUN
cjfa-3277	60	26	conducted	conduct	VERB
cjfa-3277	60	27	.	.	PUNCT
cjfa-3277	61	1	thus	thus	ADV
cjfa-3277	61	2	,	,	PUNCT
cjfa-3277	61	3	the	the	DET
cjfa-3277	61	4	social	social	ADJ
cjfa-3277	61	5	and	and	CCONJ
cjfa-3277	61	6	economic	economic	ADJ
cjfa-3277	61	7	policy	policy	NOUN
cjfa-3277	61	8	of	of	ADP
cjfa-3277	61	9	the	the	DET
cjfa-3277	61	10	government	government	NOUN
cjfa-3277	61	11	can	can	AUX
cjfa-3277	61	12	be	be	AUX
cjfa-3277	61	13	realised	realise	VERB
cjfa-3277	61	14	because	because	SCONJ
cjfa-3277	61	15	subsidies	subsidy	NOUN
cjfa-3277	61	16	are	be	AUX
cjfa-3277	61	17	aimed	aim	VERB
cjfa-3277	61	18	at	at	ADP
cjfa-3277	61	19	a	a	DET
cjfa-3277	61	20	particular	particular	ADJ
cjfa-3277	61	21	sector	sector	NOUN
cjfa-3277	61	22	of	of	ADP
cjfa-3277	61	23	the	the	DET
cjfa-3277	61	24	economy	economy	NOUN
cjfa-3277	61	25	,	,	PUNCT
cjfa-3277	61	26	e.g.	e.g.	ADV
cjfa-3277	61	27	health	health	NOUN
cjfa-3277	61	28	care	care	NOUN
cjfa-3277	61	29	.	.	PUNCT
cjfa-3277	62	1	moreover	moreover	ADV
cjfa-3277	62	2	,	,	PUNCT
cjfa-3277	62	3	direct	direct	ADJ
cjfa-3277	62	4	funding	funding	NOUN
cjfa-3277	62	5	of	of	ADP
cjfa-3277	62	6	business	business	NOUN
cjfa-3277	62	7	r&d	r&d	PROPN
cjfa-3277	62	8	has	have	VERB
cjfa-3277	62	9	a	a	DET
cjfa-3277	62	10	positive	positive	ADJ
cjfa-3277	62	11	effect	effect	NOUN
cjfa-3277	62	12	on	on	ADP
cjfa-3277	62	13	gaining	gain	VERB
cjfa-3277	62	14	external	external	ADJ
cjfa-3277	62	15	source	source	NOUN
cjfa-3277	62	16	of	of	ADP
cjfa-3277	62	17	financing	financing	NOUN
cjfa-3277	62	18	,	,	PUNCT
cjfa-3277	62	19	especially	especially	ADV
cjfa-3277	62	20	by	by	ADP
cjfa-3277	62	21	small	small	ADJ
cjfa-3277	62	22	and	and	CCONJ
cjfa-3277	62	23	medium	medium	ADJ
cjfa-3277	62	24	-	-	PUNCT
cjfa-3277	62	25	sized	sized	ADJ
cjfa-3277	62	26	enterprises	enterprise	NOUN
cjfa-3277	62	27	.	.	PUNCT
cjfa-3277	63	1	however	however	ADV
cjfa-3277	63	2	,	,	PUNCT
cjfa-3277	63	3	direct	direct	ADJ
cjfa-3277	63	4	supporting	supporting	NOUN
cjfa-3277	63	5	of	of	ADP
cjfa-3277	63	6	industry	industry	NOUN
cjfa-3277	63	7	r&d	r&d	NOUN
cjfa-3277	63	8	can	can	AUX
cjfa-3277	63	9	be	be	AUX
cjfa-3277	63	10	a	a	DET
cjfa-3277	63	11	source	source	NOUN
cjfa-3277	63	12	of	of	ADP
cjfa-3277	63	13	the	the	DET
cjfa-3277	63	14	distortion	distortion	NOUN
cjfa-3277	63	15	in	in	ADP
cjfa-3277	63	16	market	market	NOUN
cjfa-3277	63	17	competition	competition	NOUN
cjfa-3277	63	18	.	.	PUNCT
cjfa-3277	64	1	unlike	unlike	ADP
cjfa-3277	64	2	,	,	PUNCT
cjfa-3277	64	3	fiscal	fiscal	ADJ
cjfa-3277	64	4	incentives	incentive	NOUN
cjfa-3277	64	5	are	be	AUX
cjfa-3277	64	6	addressed	address	VERB
cjfa-3277	64	7	to	to	ADP
cjfa-3277	64	8	a	a	DET
cjfa-3277	64	9	broad	broad	ADJ
cjfa-3277	64	10	circle	circle	NOUN
cjfa-3277	64	11	of	of	ADP
cjfa-3277	64	12	recipients	recipient	NOUN
cjfa-3277	64	13	leaving	leave	VERB
cjfa-3277	64	14	them	they	PRON
cjfa-3277	64	15	independence	independence	NOUN
cjfa-3277	64	16	in	in	ADP
cjfa-3277	64	17	the	the	DET
cjfa-3277	64	18	context	context	NOUN
cjfa-3277	64	19	of	of	ADP
cjfa-3277	64	20	how	how	SCONJ
cjfa-3277	64	21	to	to	PART
cjfa-3277	64	22	spend	spend	VERB
cjfa-3277	64	23	funds	fund	NOUN
cjfa-3277	64	24	on	on	ADP
cjfa-3277	64	25	r&d	r&d	NOUN
cjfa-3277	64	26	.	.	PUNCT
cjfa-3277	65	1	by	by	ADP
cjfa-3277	65	2	reducing	reduce	VERB
cjfa-3277	65	3	the	the	DET
cjfa-3277	65	4	cost	cost	NOUN
cjfa-3277	65	5	of	of	ADP
cjfa-3277	65	6	r&d	r&d	NOUN
cjfa-3277	65	7	,	,	PUNCT
cjfa-3277	65	8	fiscal	fiscal	ADJ
cjfa-3277	65	9	reliefs	relief	NOUN
cjfa-3277	65	10	raise	raise	VERB
cjfa-3277	65	11	the	the	DET
cjfa-3277	65	12	net	net	ADJ
cjfa-3277	65	13	present	present	ADJ
cjfa-3277	65	14	value	value	NOUN
cjfa-3277	65	15	of	of	ADP
cjfa-3277	65	16	prospective	prospective	ADJ
cjfa-3277	65	17	research	research	NOUN
cjfa-3277	65	18	projects	project	NOUN
cjfa-3277	65	19	.	.	PUNCT
cjfa-3277	66	1	fiscal	fiscal	ADJ
cjfa-3277	66	2	measures	measure	NOUN
cjfa-3277	66	3	do	do	AUX
cjfa-3277	66	4	not	not	PART
cjfa-3277	66	5	distort	distort	VERB
cjfa-3277	66	6	market	market	NOUN
cjfa-3277	66	7	decisions	decision	NOUN
cjfa-3277	66	8	.	.	PUNCT
cjfa-3277	67	1	if	if	SCONJ
cjfa-3277	67	2	properly	properly	ADV
cjfa-3277	67	3	designed	design	VERB
cjfa-3277	67	4	,	,	PUNCT
cjfa-3277	67	5	they	they	PRON
cjfa-3277	67	6	can	can	AUX
cjfa-3277	67	7	have	have	VERB
cjfa-3277	67	8	lower	low	ADJ
cjfa-3277	67	9	administrative	administrative	ADJ
cjfa-3277	67	10	costs	cost	NOUN
cjfa-3277	67	11	for	for	ADP
cjfa-3277	67	12	the	the	DET
cjfa-3277	67	13	government	government	NOUN
cjfa-3277	67	14	than	than	ADP
cjfa-3277	67	15	other	other	ADJ
cjfa-3277	67	16	types	type	NOUN
cjfa-3277	67	17	of	of	ADP
cjfa-3277	67	18	programmes	programme	NOUN
cjfa-3277	67	19	or	or	CCONJ
cjfa-3277	67	20	supports	support	NOUN
cjfa-3277	67	21	,	,	PUNCT
cjfa-3277	67	22	although	although	SCONJ
cjfa-3277	67	23	tax	tax	NOUN
cjfa-3277	67	24	incentives	incentive	NOUN
cjfa-3277	67	25	can	can	AUX
cjfa-3277	67	26	be	be	AUX
cjfa-3277	67	27	extremely	extremely	ADV
cjfa-3277	67	28	costly	costly	ADJ
cjfa-3277	67	29	in	in	ADP
cjfa-3277	67	30	terms	term	NOUN
cjfa-3277	67	31	of	of	ADP
cjfa-3277	67	32	budget	budget	NOUN
cjfa-3277	67	33	expenditures	expenditure	NOUN
cjfa-3277	67	34	.	.	PUNCT
cjfa-3277	68	1	besides	besides	SCONJ
cjfa-3277	68	2	,	,	PUNCT
cjfa-3277	68	3	using	use	VERB
cjfa-3277	68	4	of	of	ADP
cjfa-3277	68	5	the	the	DET
cjfa-3277	68	6	tax	tax	NOUN
cjfa-3277	68	7	incentives	incentive	NOUN
cjfa-3277	68	8	is	be	AUX
cjfa-3277	68	9	possible	possible	ADJ
cjfa-3277	68	10	if	if	SCONJ
cjfa-3277	68	11	the	the	DET
cjfa-3277	68	12	enterprise	enterprise	NOUN
cjfa-3277	68	13	generates	generate	VERB
cjfa-3277	68	14	income	income	NOUN
cjfa-3277	68	15	or	or	CCONJ
cjfa-3277	68	16	tax	tax	NOUN
cjfa-3277	68	17	liabilities	liability	NOUN
cjfa-3277	68	18	.	.	PUNCT
cjfa-3277	69	1	thus	thus	ADV
cjfa-3277	69	2	,	,	PUNCT
cjfa-3277	69	3	indirect	indirect	ADJ
cjfa-3277	69	4	system	system	NOUN
cjfa-3277	69	5	of	of	ADP
cjfa-3277	69	6	supporting	support	VERB
cjfa-3277	69	7	eliminates	eliminate	NOUN
cjfa-3277	69	8	small	small	ADJ
cjfa-3277	69	9	and	and	CCONJ
cjfa-3277	69	10	young	young	ADJ
cjfa-3277	69	11	companies	company	NOUN
cjfa-3277	69	12	from	from	ADP
cjfa-3277	69	13	the	the	DET
cjfa-3277	69	14	circle	circle	NOUN
cjfa-3277	69	15	of	of	ADP
cjfa-3277	69	16	beneficiaries	beneficiary	NOUN
cjfa-3277	69	17	although	although	SCONJ
cjfa-3277	69	18	they	they	PRON
cjfa-3277	69	19	are	be	AUX
cjfa-3277	69	20	treated	treat	VERB
cjfa-3277	69	21	as	as	ADP
cjfa-3277	69	22	the	the	DET
cjfa-3277	69	23	most	most	ADV
cjfa-3277	69	24	innovative	innovative	ADJ
cjfa-3277	69	25	(	(	PUNCT
cjfa-3277	69	26	czerniak	czerniak	PROPN
cjfa-3277	69	27	2013	2013	NUM
cjfa-3277	69	28	,	,	PUNCT
cjfa-3277	69	29	83	83	NUM
cjfa-3277	69	30	)	)	PUNCT
cjfa-3277	69	31	.	.	PUNCT
cjfa-3277	70	1	the	the	DET
cjfa-3277	70	2	choice	choice	NOUN
cjfa-3277	70	3	of	of	ADP
cjfa-3277	70	4	the	the	DET
cjfa-3277	70	5	mechanisms	mechanism	NOUN
cjfa-3277	70	6	of	of	ADP
cjfa-3277	70	7	supporting	support	VERB
cjfa-3277	70	8	(	(	PUNCT
cjfa-3277	70	9	direct	direct	ADJ
cjfa-3277	70	10	or	or	CCONJ
cjfa-3277	70	11	indirect	indirect	ADJ
cjfa-3277	70	12	)	)	PUNCT
cjfa-3277	70	13	depends	depend	VERB
cjfa-3277	70	14	mainly	mainly	ADV
cjfa-3277	70	15	on	on	ADP
cjfa-3277	70	16	the	the	DET
cjfa-3277	70	17	innovation	innovation	NOUN
cjfa-3277	70	18	policy	policy	NOUN
cjfa-3277	70	19	mix	mix	NOUN
cjfa-3277	70	20	and	and	CCONJ
cjfa-3277	70	21	economic	economic	ADJ
cjfa-3277	70	22	targets	target	NOUN
cjfa-3277	70	23	.	.	PUNCT
cjfa-3277	71	1	if	if	SCONJ
cjfa-3277	71	2	the	the	DET
cjfa-3277	71	3	government	government	NOUN
cjfa-3277	71	4	’s	’s	PART
cjfa-3277	71	5	aim	aim	NOUN
cjfa-3277	71	6	is	be	AUX
cjfa-3277	71	7	an	an	DET
cjfa-3277	71	8	increase	increase	NOUN
cjfa-3277	71	9	of	of	ADP
cjfa-3277	71	10	the	the	DET
cjfa-3277	71	11	total	total	ADJ
cjfa-3277	71	12	level	level	NOUN
cjfa-3277	71	13	of	of	ADP
cjfa-3277	71	14	r&d	r&d	NOUN
cjfa-3277	71	15	expenditures	expenditure	NOUN
cjfa-3277	71	16	,	,	PUNCT
cjfa-3277	71	17	tax	tax	NOUN
cjfa-3277	71	18	incentives	incentive	NOUN
cjfa-3277	71	19	are	be	AUX
cjfa-3277	71	20	a	a	DET
cjfa-3277	71	21	better	well	ADJ
cjfa-3277	71	22	solution	solution	NOUN
cjfa-3277	71	23	.	.	PUNCT
cjfa-3277	72	1	on	on	ADP
cjfa-3277	72	2	the	the	DET
cjfa-3277	72	3	other	other	ADJ
cjfa-3277	72	4	hand	hand	NOUN
cjfa-3277	72	5	,	,	PUNCT
cjfa-3277	72	6	if	if	SCONJ
cjfa-3277	72	7	the	the	DET
cjfa-3277	72	8	government	government	NOUN
cjfa-3277	72	9	aims	aim	VERB
cjfa-3277	72	10	for	for	ADP
cjfa-3277	72	11	financial	financial	ADJ
cjfa-3277	72	12	supporting	support	VERB
cjfa-3277	72	13	a	a	DET
cjfa-3277	72	14	particular	particular	ADJ
cjfa-3277	72	15	stage	stage	NOUN
cjfa-3277	72	16	of	of	ADP
cjfa-3277	72	17	r&d	r&d	NOUN
cjfa-3277	72	18	research	research	NOUN
cjfa-3277	72	19	,	,	PUNCT
cjfa-3277	72	20	then	then	ADV
cjfa-3277	72	21	direct	direct	ADJ
cjfa-3277	72	22	financing	financing	NOUN
cjfa-3277	72	23	is	be	AUX
cjfa-3277	72	24	more	more	ADV
cjfa-3277	72	25	efficient	efficient	ADJ
cjfa-3277	72	26	.	.	PUNCT
cjfa-3277	73	1	however	however	ADV
cjfa-3277	73	2	,	,	PUNCT
cjfa-3277	73	3	the	the	DET
cjfa-3277	73	4	general	general	ADJ
cjfa-3277	73	5	trend	trend	NOUN
cjfa-3277	73	6	across	across	ADP
cjfa-3277	73	7	countries	country	NOUN
cjfa-3277	73	8	has	have	AUX
cjfa-3277	73	9	been	be	AUX
cjfa-3277	73	10	to	to	PART
cjfa-3277	73	11	increase	increase	VERB
cjfa-3277	73	12	the	the	DET
cjfa-3277	73	13	availability	availability	NOUN
cjfa-3277	73	14	and	and	CCONJ
cjfa-3277	73	15	generosity	generosity	NOUN
cjfa-3277	73	16	of	of	ADP
cjfa-3277	73	17	r&d	r&d	NOUN
cjfa-3277	73	18	tax	tax	NOUN
cjfa-3277	73	19	incentives	incentive	NOUN
cjfa-3277	73	20	,	,	PUNCT
cjfa-3277	73	21	making	make	VERB
cjfa-3277	73	22	the	the	DET
cjfa-3277	73	23	policy	policy	NOUN
cjfa-3277	73	24	mix	mix	NOUN
cjfa-3277	73	25	more	more	ADV
cjfa-3277	73	26	indirect	indirect	ADJ
cjfa-3277	73	27	over	over	ADP
cjfa-3277	73	28	time	time	NOUN
cjfa-3277	73	29	(	(	PUNCT
cjfa-3277	73	30	oecd	oecd	PROPN
cjfa-3277	73	31	2012	2012	NUM
cjfa-3277	73	32	,	,	PUNCT
cjfa-3277	73	33	157	157	NUM
cjfa-3277	73	34	)	)	PUNCT
cjfa-3277	73	35	.	.	PUNCT
cjfa-3277	74	1	that	that	PRON
cjfa-3277	74	2	is	be	AUX
cjfa-3277	74	3	why	why	SCONJ
cjfa-3277	74	4	more	more	ADJ
cjfa-3277	74	5	and	and	CCONJ
cjfa-3277	74	6	more	more	ADJ
cjfa-3277	74	7	countries	country	NOUN
cjfa-3277	74	8	implement	implement	VERB
cjfa-3277	74	9	tax	tax	NOUN
cjfa-3277	74	10	incentives	incentive	NOUN
cjfa-3277	74	11	to	to	ADP
cjfa-3277	74	12	their	their	PRON
cjfa-3277	74	13	economic	economic	ADJ
cjfa-3277	74	14	strategy	strategy	NOUN
cjfa-3277	74	15	.	.	PUNCT
cjfa-3277	75	1	r&d	r&d	NOUN
cjfa-3277	75	2	tax	tax	NOUN
cjfa-3277	75	3	incentives	incentive	NOUN
cjfa-3277	75	4	are	be	AUX
cjfa-3277	75	5	widely	widely	ADV
cjfa-3277	75	6	used	use	VERB
cjfa-3277	75	7	in	in	ADP
cjfa-3277	75	8	oecd	oecd	PROPN
cjfa-3277	75	9	and	and	CCONJ
cjfa-3277	75	10	non	non	ADJ
cjfa-3277	75	11	-	-	ADJ
cjfa-3277	75	12	oecd	oecd	ADJ
cjfa-3277	75	13	countries	country	NOUN
cjfa-3277	75	14	.	.	PUNCT
cjfa-3277	76	1	according	accord	VERB
cjfa-3277	76	2	to	to	ADP
cjfa-3277	76	3	oecd	oecd	PROPN
cjfa-3277	76	4	,	,	PUNCT
cjfa-3277	76	5	27	27	NUM
cjfa-3277	76	6	out	out	ADP
cjfa-3277	76	7	of	of	ADP
cjfa-3277	76	8	the	the	DET
cjfa-3277	76	9	34	34	NUM
cjfa-3277	76	10	oecd	oecd	PROPN
cjfa-3277	76	11	member	member	NOUN
cjfa-3277	76	12	countries	country	NOUN
cjfa-3277	76	13	offer	offer	VERB
cjfa-3277	76	14	r&d	r&d	NOUN
cjfa-3277	76	15	tax	tax	NOUN
cjfa-3277	76	16	incentives	incentive	NOUN
cjfa-3277	76	17	to	to	PART
cjfa-3277	76	18	business.3	business.3	VERB
cjfa-3277	76	19	the	the	DET
cjfa-3277	76	20	existing	exist	VERB
cjfa-3277	76	21	r&d	r&d	NOUN
cjfa-3277	76	22	tax	tax	NOUN
cjfa-3277	76	23	incentives	incentive	NOUN
cjfa-3277	76	24	regimes	regime	NOUN
cjfa-3277	76	25	differ	differ	VERB
cjfa-3277	76	26	significantly	significantly	ADV
cjfa-3277	76	27	across	across	ADP
cjfa-3277	76	28	countries	country	NOUN
cjfa-3277	76	29	in	in	ADP
cjfa-3277	76	30	terms	term	NOUN
cjfa-3277	76	31	of	of	ADP
cjfa-3277	76	32	3	3	NUM
cjfa-3277	76	33	 	 	SPACE
cjfa-3277	76	34	data	datum	NOUN
cjfa-3277	76	35	for	for	ADP
cjfa-3277	76	36	the	the	DET
cjfa-3277	76	37	year	year	NOUN
cjfa-3277	76	38	2011	2011	NUM
cjfa-3277	76	39	.	.	PUNCT
cjfa-3277	77	1	joanna	joanna	PROPN
cjfa-3277	77	2	szlęzak	szlęzak	PROPN
cjfa-3277	77	3	-	-	PUNCT
cjfa-3277	77	4	matusewicz150	matusewicz150	PROPN
cjfa-3277	77	5	their	their	PRON
cjfa-3277	77	6	generosity	generosity	NOUN
cjfa-3277	77	7	,	,	PUNCT
cjfa-3277	77	8	their	their	PRON
cjfa-3277	77	9	design	design	NOUN
cjfa-3277	77	10	and	and	CCONJ
cjfa-3277	77	11	how	how	SCONJ
cjfa-3277	77	12	they	they	PRON
cjfa-3277	77	13	explicitly	explicitly	ADV
cjfa-3277	77	14	target	target	VERB
cjfa-3277	77	15	different	different	ADJ
cjfa-3277	77	16	firms	firm	NOUN
cjfa-3277	77	17	or	or	CCONJ
cjfa-3277	77	18	specific	specific	ADJ
cjfa-3277	77	19	areas	area	NOUN
cjfa-3277	77	20	.	.	PUNCT
cjfa-3277	78	1	fiscal	fiscal	ADJ
cjfa-3277	78	2	incentives	incentive	NOUN
cjfa-3277	78	3	for	for	ADP
cjfa-3277	78	4	r&d	r&d	NOUN
cjfa-3277	78	5	usually	usually	ADV
cjfa-3277	78	6	take	take	VERB
cjfa-3277	78	7	one	one	NUM
cjfa-3277	78	8	of	of	ADP
cjfa-3277	78	9	the	the	DET
cjfa-3277	78	10	four	four	NUM
cjfa-3277	78	11	forms	form	NOUN
cjfa-3277	78	12	(	(	PUNCT
cjfa-3277	78	13	sti	sti	PROPN
cjfa-3277	78	14	2004	2004	NUM
cjfa-3277	78	15	,	,	PUNCT
cjfa-3277	78	16	12	12	NUM
cjfa-3277	78	17	;	;	PUNCT
cjfa-3277	78	18	mohnen	mohnen	PROPN
cjfa-3277	78	19	1999	1999	NUM
cjfa-3277	78	20	,	,	PUNCT
cjfa-3277	78	21	2	2	NUM
cjfa-3277	78	22	;	;	PUNCT
cjfa-3277	78	23	stewart	stewart	PROPN
cjfa-3277	78	24	,	,	PUNCT
cjfa-3277	78	25	j.	j.	PROPN
cjfa-3277	78	26	warda	warda	PROPN
cjfa-3277	78	27	,	,	PUNCT
cjfa-3277	78	28	r.	r.	PROPN
cjfa-3277	78	29	d.	d.	PROPN
cjfa-3277	78	30	atkinson	atkinson	PROPN
cjfa-3277	78	31	2012	2012	NUM
cjfa-3277	78	32	,	,	PUNCT
cjfa-3277	78	33	3	3	NUM
cjfa-3277	78	34	):	):	PUNCT
cjfa-3277	78	35	■	■	PUNCT
cjfa-3277	78	36	tax	tax	NOUN
cjfa-3277	78	37	credits	credit	NOUN
cjfa-3277	78	38	which	which	PRON
cjfa-3277	78	39	are	be	AUX
cjfa-3277	78	40	the	the	DET
cjfa-3277	78	41	amounts	amount	NOUN
cjfa-3277	78	42	deducted	deduct	VERB
cjfa-3277	78	43	from	from	ADP
cjfa-3277	78	44	tax	tax	NOUN
cjfa-3277	78	45	liabilities	liability	NOUN
cjfa-3277	78	46	,	,	PUNCT
cjfa-3277	78	47	■	■	PUNCT
cjfa-3277	78	48	tax	tax	NOUN
cjfa-3277	78	49	allowances	allowance	NOUN
cjfa-3277	78	50	which	which	PRON
cjfa-3277	78	51	are	be	AUX
cjfa-3277	78	52	amounts	amount	NOUN
cjfa-3277	78	53	deducted	deduct	VERB
cjfa-3277	78	54	from	from	ADP
cjfa-3277	78	55	gross	gross	ADJ
cjfa-3277	78	56	income	income	NOUN
cjfa-3277	78	57	,	,	PUNCT
cjfa-3277	78	58	■	■	PUNCT
cjfa-3277	78	59	tax	tax	NOUN
cjfa-3277	78	60	deferrals	deferral	NOUN
cjfa-3277	78	61	which	which	PRON
cjfa-3277	78	62	are	be	AUX
cjfa-3277	78	63	reliefs	relief	NOUN
cjfa-3277	78	64	in	in	ADP
cjfa-3277	78	65	the	the	DET
cjfa-3277	78	66	form	form	NOUN
cjfa-3277	78	67	of	of	ADP
cjfa-3277	78	68	delay	delay	NOUN
cjfa-3277	78	69	in	in	ADP
cjfa-3277	78	70	the	the	DET
cjfa-3277	78	71	tax	tax	NOUN
cjfa-3277	78	72	payment	payment	NOUN
cjfa-3277	78	73	,	,	PUNCT
cjfa-3277	78	74	■	■	PUNCT
cjfa-3277	78	75	preferential	preferential	ADJ
cjfa-3277	78	76	tax	tax	NOUN
cjfa-3277	78	77	rates	rate	NOUN
cjfa-3277	78	78	.	.	PUNCT
cjfa-3277	79	1	tax	tax	NOUN
cjfa-3277	79	2	credits	credit	NOUN
cjfa-3277	79	3	are	be	AUX
cjfa-3277	79	4	specified	specify	VERB
cjfa-3277	79	5	percentage	percentage	NOUN
cjfa-3277	79	6	of	of	ADP
cjfa-3277	79	7	r&d	r&d	NOUN
cjfa-3277	79	8	expenditures	expenditure	NOUN
cjfa-3277	79	9	,	,	PUNCT
cjfa-3277	79	10	which	which	PRON
cjfa-3277	79	11	are	be	AUX
cjfa-3277	79	12	applied	apply	VERB
cjfa-3277	79	13	against	against	ADP
cjfa-3277	79	14	payable	payable	ADJ
cjfa-3277	79	15	income	income	NOUN
cjfa-3277	79	16	tax	tax	NOUN
cjfa-3277	79	17	,	,	PUNCT
cjfa-3277	79	18	while	while	SCONJ
cjfa-3277	79	19	an	an	DET
cjfa-3277	79	20	allowance	allowance	NOUN
cjfa-3277	79	21	is	be	AUX
cjfa-3277	79	22	a	a	DET
cjfa-3277	79	23	deduction	deduction	NOUN
cjfa-3277	79	24	from	from	ADP
cjfa-3277	79	25	the	the	DET
cjfa-3277	79	26	taxable	taxable	ADJ
cjfa-3277	79	27	income	income	NOUN
cjfa-3277	79	28	.	.	PUNCT
cjfa-3277	80	1	thus	thus	ADV
cjfa-3277	80	2	,	,	PUNCT
cjfa-3277	80	3	the	the	DET
cjfa-3277	80	4	value	value	NOUN
cjfa-3277	80	5	of	of	ADP
cjfa-3277	80	6	tax	tax	NOUN
cjfa-3277	80	7	allowance	allowance	NOUN
cjfa-3277	80	8	depends	depend	VERB
cjfa-3277	80	9	on	on	ADP
cjfa-3277	80	10	the	the	DET
cjfa-3277	80	11	income	income	NOUN
cjfa-3277	80	12	tax	tax	NOUN
cjfa-3277	80	13	rate	rate	NOUN
cjfa-3277	80	14	,	,	PUNCT
cjfa-3277	80	15	while	while	SCONJ
cjfa-3277	80	16	a	a	DET
cjfa-3277	80	17	tax	tax	NOUN
cjfa-3277	80	18	credit	credit	NOUN
cjfa-3277	80	19	does	do	VERB
cjfa-3277	80	20	not	not	PART
cjfa-3277	80	21	.	.	PUNCT
cjfa-3277	81	1	this	this	PRON
cjfa-3277	81	2	is	be	AUX
cjfa-3277	81	3	of	of	ADP
cjfa-3277	81	4	a	a	DET
cjfa-3277	81	5	particular	particular	ADJ
cjfa-3277	81	6	importance	importance	NOUN
cjfa-3277	81	7	in	in	ADP
cjfa-3277	81	8	case	case	NOUN
cjfa-3277	81	9	of	of	ADP
cjfa-3277	81	10	the	the	DET
cjfa-3277	81	11	progressive	progressive	ADJ
cjfa-3277	81	12	tax	tax	NOUN
cjfa-3277	81	13	scale	scale	NOUN
cjfa-3277	81	14	whose	whose	DET
cjfa-3277	81	15	diversified	diversified	ADJ
cjfa-3277	81	16	tax	tax	NOUN
cjfa-3277	81	17	rates	rate	NOUN
cjfa-3277	81	18	affect	affect	VERB
cjfa-3277	81	19	the	the	DET
cjfa-3277	81	20	amount	amount	NOUN
cjfa-3277	81	21	of	of	ADP
cjfa-3277	81	22	deduction	deduction	NOUN
cjfa-3277	81	23	.	.	PUNCT
cjfa-3277	82	1	another	another	DET
cjfa-3277	82	2	distinction	distinction	NOUN
cjfa-3277	82	3	between	between	ADP
cjfa-3277	82	4	tax	tax	NOUN
cjfa-3277	82	5	allowance	allowance	NOUN
cjfa-3277	82	6	and	and	CCONJ
cjfa-3277	82	7	tax	tax	NOUN
cjfa-3277	82	8	credit	credit	NOUN
cjfa-3277	82	9	concerns	concern	VERB
cjfa-3277	82	10	the	the	DET
cjfa-3277	82	11	possibility	possibility	NOUN
cjfa-3277	82	12	to	to	PART
cjfa-3277	82	13	carry	carry	VERB
cjfa-3277	82	14	the	the	DET
cjfa-3277	82	15	non	non	ADJ
cjfa-3277	82	16	-	-	ADJ
cjfa-3277	82	17	deducted	deduct	VERB
cjfa-3277	82	18	from	from	ADP
cjfa-3277	82	19	income	income	NOUN
cjfa-3277	82	20	expenses	expense	NOUN
cjfa-3277	82	21	forward	forward	ADV
cjfa-3277	82	22	to	to	ADP
cjfa-3277	82	23	next	next	ADJ
cjfa-3277	82	24	years	year	NOUN
cjfa-3277	82	25	.	.	PUNCT
cjfa-3277	83	1	in	in	ADP
cjfa-3277	83	2	the	the	DET
cjfa-3277	83	3	case	case	NOUN
cjfa-3277	83	4	of	of	ADP
cjfa-3277	83	5	exemption	exemption	NOUN
cjfa-3277	83	6	,	,	PUNCT
cjfa-3277	83	7	such	such	ADJ
cjfa-3277	83	8	possibility	possibility	NOUN
cjfa-3277	83	9	,	,	PUNCT
cjfa-3277	83	10	as	as	ADP
cjfa-3277	83	11	to	to	ADP
cjfa-3277	83	12	the	the	DET
cjfa-3277	83	13	principle	principle	NOUN
cjfa-3277	83	14	,	,	PUNCT
cjfa-3277	83	15	does	do	AUX
cjfa-3277	83	16	exist	exist	VERB
cjfa-3277	83	17	.	.	PUNCT
cjfa-3277	84	1	on	on	ADP
cjfa-3277	84	2	the	the	DET
cjfa-3277	84	3	other	other	ADJ
cjfa-3277	84	4	hand	hand	NOUN
cjfa-3277	84	5	,	,	PUNCT
cjfa-3277	84	6	in	in	ADP
cjfa-3277	84	7	the	the	DET
cjfa-3277	84	8	case	case	NOUN
cjfa-3277	84	9	of	of	ADP
cjfa-3277	84	10	tax	tax	NOUN
cjfa-3277	84	11	credit	credit	NOUN
cjfa-3277	84	12	,	,	PUNCT
cjfa-3277	84	13	such	such	ADJ
cjfa-3277	84	14	possibility	possibility	NOUN
cjfa-3277	84	15	does	do	AUX
cjfa-3277	84	16	not	not	PART
cjfa-3277	84	17	exist	exist	VERB
cjfa-3277	84	18	,	,	PUNCT
cjfa-3277	84	19	unless	unless	SCONJ
cjfa-3277	84	20	there	there	PRON
cjfa-3277	84	21	is	be	VERB
cjfa-3277	84	22	established	establish	VERB
cjfa-3277	84	23	a	a	DET
cjfa-3277	84	24	mechanism	mechanism	NOUN
cjfa-3277	84	25	allowing	allow	VERB
cjfa-3277	84	26	for	for	ADP
cjfa-3277	84	27	settlement	settlement	NOUN
cjfa-3277	84	28	of	of	ADP
cjfa-3277	84	29	reimbursement	reimbursement	NOUN
cjfa-3277	84	30	of	of	ADP
cjfa-3277	84	31	expenses	expense	NOUN
cjfa-3277	84	32	incurred	incur	VERB
cjfa-3277	84	33	.	.	PUNCT
cjfa-3277	85	1	both	both	PRON
cjfa-3277	85	2	,	,	PUNCT
cjfa-3277	85	3	tax	tax	NOUN
cjfa-3277	85	4	credits	credit	NOUN
cjfa-3277	85	5	and	and	CCONJ
cjfa-3277	85	6	tax	tax	NOUN
cjfa-3277	85	7	allowances	allowance	NOUN
cjfa-3277	85	8	,	,	PUNCT
cjfa-3277	85	9	are	be	AUX
cjfa-3277	85	10	of	of	ADP
cjfa-3277	85	11	three	three	NUM
cjfa-3277	85	12	types	type	NOUN
cjfa-3277	85	13	depending	depend	VERB
cjfa-3277	85	14	on	on	ADP
cjfa-3277	85	15	whether	whether	SCONJ
cjfa-3277	85	16	they	they	PRON
cjfa-3277	85	17	are	be	AUX
cjfa-3277	85	18	based	base	VERB
cjfa-3277	85	19	on	on	ADP
cjfa-3277	85	20	deductions	deduction	NOUN
cjfa-3277	85	21	based	base	VERB
cjfa-3277	85	22	on	on	ADP
cjfa-3277	85	23	the	the	DET
cjfa-3277	85	24	volume	volume	NOUN
cjfa-3277	85	25	of	of	ADP
cjfa-3277	85	26	r&d	r&d	NOUN
cjfa-3277	85	27	expenditure	expenditure	NOUN
cjfa-3277	85	28	(	(	PUNCT
cjfa-3277	85	29	volume	volume	NOUN
cjfa-3277	85	30	incentives	incentive	NOUN
cjfa-3277	85	31	)	)	PUNCT
cjfa-3277	85	32	,	,	PUNCT
cjfa-3277	85	33	deductions	deduction	NOUN
cjfa-3277	85	34	based	base	VERB
cjfa-3277	85	35	on	on	ADP
cjfa-3277	85	36	increment	increment	NOUN
cjfa-3277	85	37	of	of	ADP
cjfa-3277	85	38	that	that	DET
cjfa-3277	85	39	volume	volume	NOUN
cjfa-3277	85	40	(	(	PUNCT
cjfa-3277	85	41	incremental	incremental	ADJ
cjfa-3277	85	42	incentives	incentive	NOUN
cjfa-3277	85	43	)	)	PUNCT
cjfa-3277	85	44	.	.	PUNCT
cjfa-3277	86	1	the	the	DET
cjfa-3277	86	2	third	third	ADJ
cjfa-3277	86	3	type	type	NOUN
cjfa-3277	86	4	is	be	AUX
cjfa-3277	86	5	a	a	DET
cjfa-3277	86	6	hybrid	hybrid	NOUN
cjfa-3277	86	7	of	of	ADP
cjfa-3277	86	8	the	the	DET
cjfa-3277	86	9	two	two	NUM
cjfa-3277	86	10	earlier	early	ADJ
cjfa-3277	86	11	deductions	deduction	NOUN
cjfa-3277	86	12	.	.	PUNCT
cjfa-3277	87	1	it	it	PRON
cjfa-3277	87	2	’s	’	VERB
cjfa-3277	87	3	hard	hard	ADJ
cjfa-3277	87	4	to	to	PART
cjfa-3277	87	5	provide	provide	VERB
cjfa-3277	87	6	an	an	DET
cjfa-3277	87	7	unequivocal	unequivocal	ADJ
cjfa-3277	87	8	answer	answer	NOUN
cjfa-3277	87	9	,	,	PUNCT
cjfa-3277	87	10	which	which	DET
cjfa-3277	87	11	solution	solution	NOUN
cjfa-3277	87	12	–	–	PUNCT
cjfa-3277	87	13	volume	volume	NOUN
cjfa-3277	87	14	incentives	incentive	NOUN
cjfa-3277	87	15	or	or	CCONJ
cjfa-3277	87	16	incremental	incremental	ADJ
cjfa-3277	87	17	incentives	incentive	NOUN
cjfa-3277	87	18	–	–	PUNCT
cjfa-3277	87	19	better	well	ADJ
cjfa-3277	87	20	affects	affect	VERB
cjfa-3277	87	21	stimulation	stimulation	NOUN
cjfa-3277	87	22	of	of	ADP
cjfa-3277	87	23	research	research	NOUN
cjfa-3277	87	24	and	and	CCONJ
cjfa-3277	87	25	development	development	NOUN
cjfa-3277	87	26	activity	activity	NOUN
cjfa-3277	87	27	.	.	PUNCT
cjfa-3277	88	1	a	a	DET
cjfa-3277	88	2	defect	defect	NOUN
cjfa-3277	88	3	of	of	ADP
cjfa-3277	88	4	the	the	DET
cjfa-3277	88	5	solution	solution	NOUN
cjfa-3277	88	6	based	base	VERB
cjfa-3277	88	7	on	on	ADP
cjfa-3277	88	8	expenditure	expenditure	NOUN
cjfa-3277	88	9	volume	volume	NOUN
cjfa-3277	88	10	is	be	AUX
cjfa-3277	88	11	that	that	SCONJ
cjfa-3277	88	12	it	it	PRON
cjfa-3277	88	13	does	do	AUX
cjfa-3277	88	14	not	not	PART
cjfa-3277	88	15	support	support	VERB
cjfa-3277	88	16	exclusively	exclusively	ADV
cjfa-3277	88	17	new	new	ADJ
cjfa-3277	88	18	spending	spending	NOUN
cjfa-3277	88	19	but	but	CCONJ
cjfa-3277	88	20	also	also	ADV
cjfa-3277	88	21	that	that	PRON
cjfa-3277	88	22	which	which	PRON
cjfa-3277	88	23	the	the	DET
cjfa-3277	88	24	entrepreneur	entrepreneur	NOUN
cjfa-3277	88	25	would	would	AUX
cjfa-3277	88	26	have	have	AUX
cjfa-3277	88	27	incurred	incur	VERB
cjfa-3277	88	28	if	if	SCONJ
cjfa-3277	88	29	deduction	deduction	NOUN
cjfa-3277	88	30	did	do	AUX
cjfa-3277	88	31	not	not	PART
cjfa-3277	88	32	exist	exist	VERB
cjfa-3277	88	33	.	.	PUNCT
cjfa-3277	89	1	in	in	ADP
cjfa-3277	89	2	turn	turn	NOUN
cjfa-3277	89	3	,	,	PUNCT
cjfa-3277	89	4	the	the	DET
cjfa-3277	89	5	solution	solution	NOUN
cjfa-3277	89	6	based	base	VERB
cjfa-3277	89	7	on	on	ADP
cjfa-3277	89	8	incremental	incremental	ADJ
cjfa-3277	89	9	expenditures	expenditure	NOUN
cjfa-3277	89	10	depends	depend	VERB
cjfa-3277	89	11	on	on	ADP
cjfa-3277	89	12	the	the	DET
cjfa-3277	89	13	amount	amount	NOUN
cjfa-3277	89	14	assigned	assign	VERB
cjfa-3277	89	15	on	on	ADP
cjfa-3277	89	16	the	the	DET
cjfa-3277	89	17	grounds	ground	NOUN
cjfa-3277	89	18	of	of	ADP
cjfa-3277	89	19	changes	change	NOUN
cjfa-3277	89	20	in	in	ADP
cjfa-3277	89	21	r&d	r&d	NOUN
cjfa-3277	89	22	expenditures	expenditure	NOUN
cjfa-3277	89	23	.	.	PUNCT
cjfa-3277	90	1	this	this	PRON
cjfa-3277	90	2	is	be	AUX
cjfa-3277	90	3	a	a	DET
cjfa-3277	90	4	significantly	significantly	ADV
cjfa-3277	90	5	cheaper	cheap	ADJ
cjfa-3277	90	6	solution	solution	NOUN
cjfa-3277	90	7	for	for	ADP
cjfa-3277	90	8	the	the	DET
cjfa-3277	90	9	state	state	NOUN
cjfa-3277	90	10	budget	budget	NOUN
cjfa-3277	90	11	compared	compare	VERB
cjfa-3277	90	12	to	to	ADP
cjfa-3277	90	13	the	the	DET
cjfa-3277	90	14	relief	relief	NOUN
cjfa-3277	90	15	depending	depend	VERB
cjfa-3277	90	16	on	on	ADP
cjfa-3277	90	17	the	the	DET
cjfa-3277	90	18	expenditure	expenditure	NOUN
cjfa-3277	90	19	volume	volume	NOUN
cjfa-3277	90	20	.	.	PUNCT
cjfa-3277	91	1	on	on	ADP
cjfa-3277	91	2	the	the	DET
cjfa-3277	91	3	other	other	ADJ
cjfa-3277	91	4	hand	hand	NOUN
cjfa-3277	91	5	,	,	PUNCT
cjfa-3277	91	6	in	in	ADP
cjfa-3277	91	7	the	the	DET
cjfa-3277	91	8	construction	construction	NOUN
cjfa-3277	91	9	of	of	ADP
cjfa-3277	91	10	deduction	deduction	NOUN
cjfa-3277	91	11	based	base	VERB
cjfa-3277	91	12	on	on	ADP
cjfa-3277	91	13	incremental	incremental	ADJ
cjfa-3277	91	14	expenditure	expenditure	NOUN
cjfa-3277	91	15	,	,	PUNCT
cjfa-3277	91	16	there	there	PRON
cjfa-3277	91	17	is	be	VERB
cjfa-3277	91	18	bypassed	bypass	VERB
cjfa-3277	91	19	the	the	DET
cjfa-3277	91	20	fact	fact	NOUN
cjfa-3277	91	21	of	of	ADP
cjfa-3277	91	22	the	the	DET
cjfa-3277	91	23	cyclical	cyclical	ADJ
cjfa-3277	91	24	nature	nature	NOUN
cjfa-3277	91	25	of	of	ADP
cjfa-3277	91	26	r&d	r&d	NOUN
cjfa-3277	91	27	expenditure	expenditure	NOUN
cjfa-3277	91	28	.	.	PUNCT
cjfa-3277	92	1	this	this	DET
cjfa-3277	92	2	feature	feature	NOUN
cjfa-3277	92	3	causes	cause	VERB
cjfa-3277	92	4	that	that	SCONJ
cjfa-3277	92	5	lack	lack	NOUN
cjfa-3277	92	6	of	of	ADP
cjfa-3277	92	7	incremental	incremental	ADJ
cjfa-3277	92	8	expenditures	expenditure	NOUN
cjfa-3277	92	9	in	in	ADP
cjfa-3277	92	10	a	a	DET
cjfa-3277	92	11	certain	certain	ADJ
cjfa-3277	92	12	period	period	NOUN
cjfa-3277	92	13	will	will	AUX
cjfa-3277	92	14	result	result	VERB
cjfa-3277	92	15	in	in	ADP
cjfa-3277	92	16	lack	lack	NOUN
cjfa-3277	92	17	of	of	ADP
cjfa-3277	92	18	the	the	DET
cjfa-3277	92	19	opportunity	opportunity	NOUN
cjfa-3277	92	20	to	to	PART
cjfa-3277	92	21	make	make	VERB
cjfa-3277	92	22	use	use	NOUN
cjfa-3277	92	23	of	of	ADP
cjfa-3277	92	24	an	an	DET
cjfa-3277	92	25	incentive	incentive	NOUN
cjfa-3277	92	26	despite	despite	SCONJ
cjfa-3277	92	27	reporting	report	VERB
cjfa-3277	92	28	the	the	DET
cjfa-3277	92	29	activeness	activeness	NOUN
cjfa-3277	92	30	in	in	ADP
cjfa-3277	92	31	the	the	DET
cjfa-3277	92	32	r&d	r&d	NOUN
cjfa-3277	92	33	sphere	sphere	NOUN
cjfa-3277	92	34	.	.	PUNCT
cjfa-3277	93	1	however	however	ADV
cjfa-3277	93	2	,	,	PUNCT
cjfa-3277	93	3	this	this	DET
cjfa-3277	93	4	problem	problem	NOUN
cjfa-3277	93	5	will	will	AUX
cjfa-3277	93	6	not	not	PART
cjfa-3277	93	7	be	be	AUX
cjfa-3277	93	8	seen	see	VERB
cjfa-3277	93	9	in	in	ADP
cjfa-3277	93	10	the	the	DET
cjfa-3277	93	11	case	case	NOUN
cjfa-3277	93	12	of	of	ADP
cjfa-3277	93	13	volume	volume	NOUN
cjfa-3277	93	14	incentive	incentive	NOUN
cjfa-3277	93	15	.	.	PUNCT
cjfa-3277	94	1	models	model	NOUN
cjfa-3277	94	2	of	of	ADP
cjfa-3277	94	3	tax	tax	NOUN
cjfa-3277	94	4	incentives	incentive	NOUN
cjfa-3277	94	5	for	for	ADP
cjfa-3277	94	6	r&d	r&d	NOUN
cjfa-3277	94	7	activities	activity	NOUN
cjfa-3277	94	8	…	…	PUNCT
cjfa-3277	94	9	151	151	NUM
cjfa-3277	94	10	tax	tax	NOUN
cjfa-3277	94	11	deferrals	deferral	NOUN
cjfa-3277	94	12	can	can	AUX
cjfa-3277	94	13	appear	appear	VERB
cjfa-3277	94	14	as	as	ADP
cjfa-3277	94	15	an	an	DET
cjfa-3277	94	16	accelerated	accelerated	ADJ
cjfa-3277	94	17	depreciation	depreciation	NOUN
cjfa-3277	94	18	which	which	PRON
cjfa-3277	94	19	allows	allow	VERB
cjfa-3277	94	20	firms	firm	NOUN
cjfa-3277	94	21	to	to	PART
cjfa-3277	94	22	reduce	reduce	VERB
cjfa-3277	94	23	the	the	DET
cjfa-3277	94	24	value	value	NOUN
cjfa-3277	94	25	of	of	ADP
cjfa-3277	94	26	a	a	DET
cjfa-3277	94	27	fixed	fix	VERB
cjfa-3277	94	28	asset	asset	NOUN
cjfa-3277	94	29	involved	involve	VERB
cjfa-3277	94	30	in	in	ADP
cjfa-3277	94	31	r&d	r&d	NOUN
cjfa-3277	94	32	a	a	DET
cjfa-3277	94	33	higher	high	ADJ
cjfa-3277	94	34	rate	rate	NOUN
cjfa-3277	94	35	during	during	ADP
cjfa-3277	94	36	the	the	DET
cjfa-3277	94	37	early	early	ADJ
cjfa-3277	94	38	years	year	NOUN
cjfa-3277	94	39	of	of	ADP
cjfa-3277	94	40	the	the	DET
cjfa-3277	94	41	asset	asset	NOUN
cjfa-3277	94	42	’s	’s	PART
cjfa-3277	94	43	lifespan	lifespan	NOUN
cjfa-3277	94	44	,	,	PUNCT
cjfa-3277	94	45	yielding	yield	VERB
cjfa-3277	94	46	a	a	DET
cjfa-3277	94	47	larger	large	ADJ
cjfa-3277	94	48	deduction	deduction	NOUN
cjfa-3277	94	49	over	over	ADP
cjfa-3277	94	50	the	the	DET
cjfa-3277	94	51	lifespan	lifespan	NOUN
cjfa-3277	94	52	of	of	ADP
cjfa-3277	94	53	the	the	DET
cjfa-3277	94	54	asset	asset	NOUN
cjfa-3277	94	55	relative	relative	ADJ
cjfa-3277	94	56	to	to	ADP
cjfa-3277	94	57	normal	normal	ADJ
cjfa-3277	94	58	depreciation	depreciation	NOUN
cjfa-3277	94	59	rates	rate	NOUN
cjfa-3277	94	60	.	.	PUNCT
cjfa-3277	95	1	the	the	DET
cjfa-3277	95	2	analysis	analysis	NOUN
cjfa-3277	95	3	of	of	ADP
cjfa-3277	95	4	tax	tax	NOUN
cjfa-3277	95	5	solutions	solution	NOUN
cjfa-3277	95	6	occurring	occur	VERB
cjfa-3277	95	7	in	in	ADP
cjfa-3277	95	8	various	various	ADJ
cjfa-3277	95	9	countries	country	NOUN
cjfa-3277	95	10	compels	compel	VERB
cjfa-3277	95	11	to	to	PART
cjfa-3277	95	12	indicate	indicate	VERB
cjfa-3277	95	13	the	the	DET
cjfa-3277	95	14	fourth	fourth	ADJ
cjfa-3277	95	15	model	model	NOUN
cjfa-3277	95	16	of	of	ADP
cjfa-3277	95	17	tax	tax	NOUN
cjfa-3277	95	18	preferences	preference	NOUN
cjfa-3277	95	19	stimulating	stimulate	VERB
cjfa-3277	95	20	growth	growth	NOUN
cjfa-3277	95	21	of	of	ADP
cjfa-3277	95	22	r&d	r&d	NOUN
cjfa-3277	95	23	expenditures	expenditure	NOUN
cjfa-3277	95	24	,	,	PUNCT
cjfa-3277	95	25	i.e.	i.e.	X
cjfa-3277	95	26	the	the	DET
cjfa-3277	95	27	preferential	preferential	ADJ
cjfa-3277	95	28	tax	tax	NOUN
cjfa-3277	95	29	rates	rate	NOUN
cjfa-3277	95	30	.	.	PUNCT
cjfa-3277	96	1	as	as	ADP
cjfa-3277	96	2	an	an	DET
cjfa-3277	96	3	example	example	NOUN
cjfa-3277	96	4	there	there	PRON
cjfa-3277	96	5	may	may	AUX
cjfa-3277	96	6	be	be	AUX
cjfa-3277	96	7	indicated	indicate	VERB
cjfa-3277	96	8	france	france	PROPN
cjfa-3277	96	9	,	,	PUNCT
cjfa-3277	96	10	which	which	PRON
cjfa-3277	96	11	applies	apply	VERB
cjfa-3277	96	12	a	a	DET
cjfa-3277	96	13	reduced	reduced	ADJ
cjfa-3277	96	14	income	income	NOUN
cjfa-3277	96	15	tax	tax	NOUN
cjfa-3277	96	16	rate	rate	NOUN
cjfa-3277	96	17	relative	relative	ADJ
cjfa-3277	96	18	to	to	ADP
cjfa-3277	96	19	revenues	revenue	NOUN
cjfa-3277	96	20	obtained	obtain	VERB
cjfa-3277	96	21	from	from	ADP
cjfa-3277	96	22	sales	sale	NOUN
cjfa-3277	96	23	of	of	ADP
cjfa-3277	96	24	a	a	DET
cjfa-3277	96	25	patent	patent	NOUN
cjfa-3277	96	26	,	,	PUNCT
cjfa-3277	96	27	or	or	CCONJ
cjfa-3277	96	28	also	also	ADV
cjfa-3277	96	29	the	the	DET
cjfa-3277	96	30	netherlands	netherlands	PROPN
cjfa-3277	96	31	–	–	PUNCT
cjfa-3277	96	32	in	in	ADP
cjfa-3277	96	33	the	the	DET
cjfa-3277	96	34	case	case	NOUN
cjfa-3277	96	35	of	of	ADP
cjfa-3277	96	36	income	income	NOUN
cjfa-3277	96	37	from	from	ADP
cjfa-3277	96	38	innovative	innovative	ADJ
cjfa-3277	96	39	activities	activity	NOUN
cjfa-3277	96	40	(	(	PUNCT
cjfa-3277	96	41	oecd	oecd	PROPN
cjfa-3277	96	42	2012	2012	NUM
cjfa-3277	96	43	,	,	PUNCT
cjfa-3277	96	44	157	157	NUM
cjfa-3277	96	45	)	)	PUNCT
cjfa-3277	96	46	.	.	PUNCT
cjfa-3277	97	1	expenditures	expenditure	NOUN
cjfa-3277	97	2	incurred	incur	VERB
cjfa-3277	97	3	by	by	ADP
cjfa-3277	97	4	entrepreneurs	entrepreneur	NOUN
cjfa-3277	97	5	on	on	ADP
cjfa-3277	97	6	research	research	NOUN
cjfa-3277	97	7	and	and	CCONJ
cjfa-3277	97	8	development	development	NOUN
cjfa-3277	97	9	may	may	AUX
cjfa-3277	97	10	be	be	AUX
cjfa-3277	97	11	divided	divide	VERB
cjfa-3277	97	12	into	into	ADP
cjfa-3277	97	13	two	two	NUM
cjfa-3277	97	14	groups	group	NOUN
cjfa-3277	97	15	:	:	PUNCT
cjfa-3277	97	16	investment	investment	NOUN
cjfa-3277	97	17	(	(	PUNCT
cjfa-3277	97	18	capital	capital	NOUN
cjfa-3277	97	19	)	)	PUNCT
cjfa-3277	97	20	expenses	expense	NOUN
cjfa-3277	97	21	and	and	CCONJ
cjfa-3277	97	22	current	current	ADJ
cjfa-3277	97	23	costs	cost	NOUN
cjfa-3277	97	24	.	.	PUNCT
cjfa-3277	98	1	the	the	DET
cjfa-3277	98	2	former	former	ADJ
cjfa-3277	98	3	comprise	comprise	NOUN
cjfa-3277	98	4	expenditures	expenditure	NOUN
cjfa-3277	98	5	on	on	ADP
cjfa-3277	98	6	new	new	ADJ
cjfa-3277	98	7	fixed	fix	VERB
cjfa-3277	98	8	assets	asset	NOUN
cjfa-3277	98	9	connected	connect	VERB
cjfa-3277	98	10	with	with	ADP
cjfa-3277	98	11	r&d	r&d	NOUN
cjfa-3277	98	12	,	,	PUNCT
cjfa-3277	98	13	purchase	purchase	NOUN
cjfa-3277	98	14	(	(	PUNCT
cjfa-3277	98	15	acquisition	acquisition	NOUN
cjfa-3277	98	16	)	)	PUNCT
cjfa-3277	98	17	of	of	ADP
cjfa-3277	98	18	second	second	ADJ
cjfa-3277	98	19	-	-	PUNCT
cjfa-3277	98	20	hand	hand	NOUN
cjfa-3277	98	21	fixed	fix	VERB
cjfa-3277	98	22	assets	asset	NOUN
cjfa-3277	98	23	as	as	ADV
cjfa-3277	98	24	well	well	ADV
cjfa-3277	98	25	as	as	ADP
cjfa-3277	98	26	on	on	ADP
cjfa-3277	98	27	the	the	DET
cjfa-3277	98	28	initial	initial	ADJ
cjfa-3277	98	29	equipment	equipment	NOUN
cjfa-3277	98	30	of	of	ADP
cjfa-3277	98	31	investments	investment	NOUN
cjfa-3277	98	32	not	not	PART
cjfa-3277	98	33	included	include	VERB
cjfa-3277	98	34	to	to	ADP
cjfa-3277	98	35	fixed	fix	VERB
cjfa-3277	98	36	assets	asset	NOUN
cjfa-3277	98	37	,	,	PUNCT
cjfa-3277	98	38	while	while	SCONJ
cjfa-3277	98	39	purchased	purchase	VERB
cjfa-3277	98	40	from	from	ADP
cjfa-3277	98	41	investment	investment	NOUN
cjfa-3277	98	42	funds	fund	NOUN
cjfa-3277	98	43	(	(	PUNCT
cjfa-3277	98	44	gus	gus	NOUN
cjfa-3277	98	45	)	)	PUNCT
cjfa-3277	98	46	.	.	PUNCT
cjfa-3277	99	1	the	the	DET
cjfa-3277	99	2	second	second	ADJ
cjfa-3277	99	3	group	group	NOUN
cjfa-3277	99	4	of	of	ADP
cjfa-3277	99	5	expenses	expense	NOUN
cjfa-3277	99	6	,	,	PUNCT
cjfa-3277	99	7	significantly	significantly	ADV
cjfa-3277	99	8	more	more	ADV
cjfa-3277	99	9	important	important	ADJ
cjfa-3277	99	10	,	,	PUNCT
cjfa-3277	99	11	comprises	comprise	VERB
cjfa-3277	99	12	personnel	personnel	NOUN
cjfa-3277	99	13	outlays	outlay	NOUN
cjfa-3277	99	14	as	as	ADV
cjfa-3277	99	15	well	well	ADV
cjfa-3277	99	16	as	as	ADP
cjfa-3277	99	17	costs	cost	NOUN
cjfa-3277	99	18	of	of	ADP
cjfa-3277	99	19	consumption	consumption	NOUN
cjfa-3277	99	20	of	of	ADP
cjfa-3277	99	21	materials	material	NOUN
cjfa-3277	99	22	,	,	PUNCT
cjfa-3277	99	23	nondurable	nondurable	ADJ
cjfa-3277	99	24	objects	object	NOUN
cjfa-3277	99	25	and	and	CCONJ
cjfa-3277	99	26	energy	energy	NOUN
cjfa-3277	99	27	,	,	PUNCT
cjfa-3277	99	28	costs	cost	NOUN
cjfa-3277	99	29	of	of	ADP
cjfa-3277	99	30	services	service	NOUN
cjfa-3277	99	31	made	make	VERB
cjfa-3277	99	32	by	by	ADP
cjfa-3277	99	33	other	other	ADJ
cjfa-3277	99	34	contractions	contraction	NOUN
cjfa-3277	99	35	(	(	PUNCT
cjfa-3277	99	36	other	other	ADJ
cjfa-3277	99	37	than	than	ADP
cjfa-3277	99	38	r&d	r&d	NOUN
cjfa-3277	99	39	)	)	PUNCT
cjfa-3277	99	40	including	include	VERB
cjfa-3277	99	41	:	:	PUNCT
cjfa-3277	99	42	third	third	ADJ
cjfa-3277	99	43	-	-	PUNCT
cjfa-3277	99	44	party	party	NOUN
cjfa-3277	99	45	processing	processing	NOUN
cjfa-3277	99	46	,	,	PUNCT
cjfa-3277	99	47	transport	transport	NOUN
cjfa-3277	99	48	,	,	PUNCT
cjfa-3277	99	49	repair	repair	NOUN
cjfa-3277	99	50	,	,	PUNCT
cjfa-3277	99	51	bank	bank	NOUN
cjfa-3277	99	52	,	,	PUNCT
cjfa-3277	99	53	postal	postal	ADJ
cjfa-3277	99	54	,	,	PUNCT
cjfa-3277	99	55	telecommunication	telecommunication	NOUN
cjfa-3277	99	56	,	,	PUNCT
cjfa-3277	99	57	information	information	NOUN
cjfa-3277	99	58	technology	technology	NOUN
cjfa-3277	99	59	,	,	PUNCT
cjfa-3277	99	60	publishing	publishing	NOUN
cjfa-3277	99	61	,	,	PUNCT
cjfa-3277	99	62	municipal	municipal	ADJ
cjfa-3277	99	63	,	,	PUNCT
cjfa-3277	99	64	etc	etc	X
cjfa-3277	99	65	.	.	X
cjfa-3277	99	66	services	service	NOUN
cjfa-3277	99	67	,	,	PUNCT
cjfa-3277	99	68	costs	cost	NOUN
cjfa-3277	99	69	of	of	ADP
cjfa-3277	99	70	business	business	NOUN
cjfa-3277	99	71	trips	trip	NOUN
cjfa-3277	99	72	and	and	CCONJ
cjfa-3277	99	73	other	other	ADJ
cjfa-3277	99	74	current	current	ADJ
cjfa-3277	99	75	costs	cost	NOUN
cjfa-3277	99	76	including	include	VERB
cjfa-3277	99	77	,	,	PUNCT
cjfa-3277	99	78	in	in	ADP
cjfa-3277	99	79	particular	particular	ADJ
cjfa-3277	99	80	,	,	PUNCT
cjfa-3277	99	81	taxes	taxis	NOUN
cjfa-3277	99	82	and	and	CCONJ
cjfa-3277	99	83	fees	fee	NOUN
cjfa-3277	99	84	charged	charge	VERB
cjfa-3277	99	85	on	on	ADP
cjfa-3277	99	86	costs	cost	NOUN
cjfa-3277	99	87	of	of	ADP
cjfa-3277	99	88	operating	operate	VERB
cjfa-3277	99	89	activity	activity	NOUN
cjfa-3277	99	90	and	and	CCONJ
cjfa-3277	99	91	profits	profit	NOUN
cjfa-3277	99	92	,	,	PUNCT
cjfa-3277	99	93	property	property	NOUN
cjfa-3277	99	94	insurance	insurance	NOUN
cjfa-3277	99	95	and	and	CCONJ
cjfa-3277	99	96	equivalents	equivalent	NOUN
cjfa-3277	99	97	to	to	ADP
cjfa-3277	99	98	the	the	DET
cjfa-3277	99	99	benefit	benefit	NOUN
cjfa-3277	99	100	of	of	ADP
cjfa-3277	99	101	employees	employee	NOUN
cjfa-3277	99	102	–	–	PUNCT
cjfa-3277	99	103	in	in	ADP
cjfa-3277	99	104	the	the	DET
cjfa-3277	99	105	part	part	NOUN
cjfa-3277	99	106	in	in	ADP
cjfa-3277	99	107	which	which	PRON
cjfa-3277	99	108	they	they	PRON
cjfa-3277	99	109	are	be	AUX
cjfa-3277	99	110	related	relate	VERB
cjfa-3277	99	111	to	to	ADP
cjfa-3277	99	112	the	the	DET
cjfa-3277	99	113	r&d	r&d	NOUN
cjfa-3277	99	114	activity	activity	NOUN
cjfa-3277	99	115	.	.	PUNCT
cjfa-3277	100	1	total	total	ADJ
cjfa-3277	100	2	current	current	ADJ
cjfa-3277	100	3	expenditures	expenditure	NOUN
cjfa-3277	100	4	do	do	AUX
cjfa-3277	100	5	not	not	PART
cjfa-3277	100	6	include	include	VERB
cjfa-3277	100	7	depreciation	depreciation	NOUN
cjfa-3277	100	8	of	of	ADP
cjfa-3277	100	9	fixed	fix	VERB
cjfa-3277	100	10	assets	asset	NOUN
cjfa-3277	100	11	as	as	ADV
cjfa-3277	100	12	well	well	ADV
cjfa-3277	100	13	as	as	ADP
cjfa-3277	100	14	vat	vat	NOUN
cjfa-3277	100	15	(	(	PUNCT
cjfa-3277	100	16	gus	gus	NOUN
cjfa-3277	100	17	)	)	PUNCT
cjfa-3277	100	18	.	.	PUNCT
cjfa-3277	101	1	comparing	compare	VERB
cjfa-3277	101	2	the	the	DET
cjfa-3277	101	3	amount	amount	NOUN
cjfa-3277	101	4	of	of	ADP
cjfa-3277	101	5	both	both	DET
cjfa-3277	101	6	expenditures	expenditure	NOUN
cjfa-3277	101	7	,	,	PUNCT
cjfa-3277	101	8	it	it	PRON
cjfa-3277	101	9	appears	appear	VERB
cjfa-3277	101	10	that	that	SCONJ
cjfa-3277	101	11	it	it	PRON
cjfa-3277	101	12	is	be	AUX
cjfa-3277	101	13	current	current	ADJ
cjfa-3277	101	14	expenditures	expenditure	NOUN
cjfa-3277	101	15	what	what	PRON
cjfa-3277	101	16	constitutes	constitute	VERB
cjfa-3277	101	17	the	the	DET
cjfa-3277	101	18	main	main	ADJ
cjfa-3277	101	19	factor	factor	NOUN
cjfa-3277	101	20	of	of	ADP
cjfa-3277	101	21	investment	investment	NOUN
cjfa-3277	101	22	.	.	PUNCT
cjfa-3277	102	1	in	in	ADP
cjfa-3277	102	2	poland	poland	PROPN
cjfa-3277	102	3	,	,	PUNCT
cjfa-3277	102	4	current	current	ADJ
cjfa-3277	102	5	expenditures	expenditure	NOUN
cjfa-3277	102	6	accounted	account	VERB
cjfa-3277	102	7	in	in	ADP
cjfa-3277	102	8	2012	2012	NUM
cjfa-3277	102	9	for	for	ADP
cjfa-3277	102	10	69	69	NUM
cjfa-3277	102	11	%	%	NOUN
cjfa-3277	102	12	(	(	PUNCT
cjfa-3277	102	13	gus	gus	NOUN
cjfa-3277	102	14	2012	2012	NUM
cjfa-3277	102	15	)	)	PUNCT
cjfa-3277	102	16	of	of	ADP
cjfa-3277	102	17	expenditures	expenditure	NOUN
cjfa-3277	102	18	incurred	incur	VERB
cjfa-3277	102	19	by	by	ADP
cjfa-3277	102	20	enterprises	enterprise	NOUN
cjfa-3277	102	21	on	on	ADP
cjfa-3277	102	22	r&d	r&d	NOUN
cjfa-3277	102	23	activity.4	activity.4	PRON
cjfa-3277	102	24	review	review	NOUN
cjfa-3277	102	25	of	of	ADP
cjfa-3277	102	26	the	the	DET
cjfa-3277	102	27	research	research	NOUN
cjfa-3277	102	28	concerning	concern	VERB
cjfa-3277	102	29	the	the	DET
cjfa-3277	102	30	impact	impact	NOUN
cjfa-3277	102	31	of	of	ADP
cjfa-3277	102	32	tax	tax	NOUN
cjfa-3277	102	33	incentives	incentive	NOUN
cjfa-3277	102	34	on	on	ADP
cjfa-3277	102	35	r&d	r&d	NOUN
cjfa-3277	102	36	activity	activity	NOUN
cjfa-3277	102	37	of	of	ADP
cjfa-3277	102	38	enterprises	enterprise	NOUN
cjfa-3277	102	39	research	research	VERB
cjfa-3277	102	40	on	on	ADP
cjfa-3277	102	41	the	the	DET
cjfa-3277	102	42	impact	impact	NOUN
cjfa-3277	102	43	of	of	ADP
cjfa-3277	102	44	tax	tax	NOUN
cjfa-3277	102	45	incentives	incentive	NOUN
cjfa-3277	102	46	supporting	support	VERB
cjfa-3277	102	47	r&d	r&d	NOUN
cjfa-3277	102	48	activities	activity	NOUN
cjfa-3277	102	49	on	on	ADP
cjfa-3277	102	50	enterprises	enterprise	NOUN
cjfa-3277	102	51	’	'	PUNCT
cjfa-3277	102	52	activity	activity	NOUN
cjfa-3277	102	53	in	in	ADP
cjfa-3277	102	54	the	the	DET
cjfa-3277	102	55	r&d	r&d	NOUN
cjfa-3277	102	56	sphere	sphere	NOUN
cjfa-3277	102	57	has	have	AUX
cjfa-3277	102	58	been	be	AUX
cjfa-3277	102	59	carried	carry	VERB
cjfa-3277	102	60	out	out	ADP
cjfa-3277	102	61	for	for	ADP
cjfa-3277	102	62	many	many	ADJ
cjfa-3277	102	63	years	year	NOUN
cjfa-3277	102	64	.	.	PUNCT
cjfa-3277	103	1	most	most	ADJ
cjfa-3277	103	2	re4	re4	NOUN
cjfa-3277	103	3	 	 	SPACE
cjfa-3277	103	4	in	in	ADP
cjfa-3277	103	5	developed	developed	ADJ
cjfa-3277	103	6	countries	country	NOUN
cjfa-3277	103	7	,	,	PUNCT
cjfa-3277	103	8	this	this	DET
cjfa-3277	103	9	ratio	ratio	NOUN
cjfa-3277	103	10	is	be	AUX
cjfa-3277	103	11	estimated	estimate	VERB
cjfa-3277	103	12	at	at	ADP
cjfa-3277	103	13	the	the	DET
cjfa-3277	103	14	level	level	NOUN
cjfa-3277	103	15	of	of	ADP
cjfa-3277	103	16	90	90	NUM
cjfa-3277	103	17	%	%	NOUN
cjfa-3277	103	18	;	;	PUNCT
cjfa-3277	103	19	after	after	ADP
cjfa-3277	103	20	:	:	PUNCT
cjfa-3277	103	21	(	(	PUNCT
cjfa-3277	103	22	hall	hall	NOUN
cjfa-3277	103	23	1995	1995	NUM
cjfa-3277	103	24	)	)	PUNCT
cjfa-3277	103	25	.	.	PUNCT
cjfa-3277	104	1	joanna	joanna	PROPN
cjfa-3277	104	2	szlęzak	szlęzak	PROPN
cjfa-3277	104	3	-	-	PUNCT
cjfa-3277	104	4	matusewicz152	matusewicz152	PROPN
cjfa-3277	104	5	search	search	NOUN
cjfa-3277	104	6	has	have	AUX
cjfa-3277	104	7	been	be	AUX
cjfa-3277	104	8	conducted	conduct	VERB
cjfa-3277	104	9	in	in	ADP
cjfa-3277	104	10	the	the	DET
cjfa-3277	104	11	united	united	PROPN
cjfa-3277	104	12	states	states	PROPN
cjfa-3277	104	13	and	and	CCONJ
cjfa-3277	104	14	canada	canada	PROPN
cjfa-3277	104	15	.	.	PUNCT
cjfa-3277	105	1	as	as	ADP
cjfa-3277	105	2	an	an	DET
cjfa-3277	105	3	example	example	NOUN
cjfa-3277	105	4	we	we	PRON
cjfa-3277	105	5	can	can	AUX
cjfa-3277	105	6	indicate	indicate	VERB
cjfa-3277	105	7	research	research	NOUN
cjfa-3277	105	8	of	of	ADP
cjfa-3277	105	9	n.	n.	PROPN
cjfa-3277	105	10	bloom	bloom	PROPN
cjfa-3277	105	11	,	,	PUNCT
cjfa-3277	105	12	r.	r.	PROPN
cjfa-3277	105	13	griffith	griffith	PROPN
cjfa-3277	105	14	and	and	CCONJ
cjfa-3277	105	15	j.	j.	PROPN
cjfa-3277	105	16	van	van	PROPN
cjfa-3277	105	17	reenen	reenen	PROPN
cjfa-3277	105	18	(	(	PUNCT
cjfa-3277	105	19	2002	2002	NUM
cjfa-3277	105	20	)	)	PUNCT
cjfa-3277	105	21	who	who	PRON
cjfa-3277	105	22	examined	examine	VERB
cjfa-3277	105	23	the	the	DET
cjfa-3277	105	24	impact	impact	NOUN
cjfa-3277	105	25	of	of	ADP
cjfa-3277	105	26	fiscal	fiscal	ADJ
cjfa-3277	105	27	incentives	incentive	NOUN
cjfa-3277	105	28	on	on	ADP
cjfa-3277	105	29	the	the	DET
cjfa-3277	105	30	level	level	NOUN
cjfa-3277	105	31	of	of	ADP
cjfa-3277	105	32	r&d	r&d	NOUN
cjfa-3277	105	33	investment	investment	NOUN
cjfa-3277	105	34	.	.	PUNCT
cjfa-3277	106	1	they	they	PRON
cjfa-3277	106	2	have	have	AUX
cjfa-3277	106	3	created	create	VERB
cjfa-3277	106	4	an	an	DET
cjfa-3277	106	5	econometric	econometric	ADJ
cjfa-3277	106	6	model	model	NOUN
cjfa-3277	106	7	of	of	ADP
cjfa-3277	106	8	r&d	r&d	NOUN
cjfa-3277	106	9	investment	investment	NOUN
cjfa-3277	106	10	using	use	VERB
cjfa-3277	106	11	a	a	DET
cjfa-3277	106	12	new	new	ADJ
cjfa-3277	106	13	panel	panel	NOUN
cjfa-3277	106	14	of	of	ADP
cjfa-3277	106	15	data	datum	NOUN
cjfa-3277	106	16	on	on	ADP
cjfa-3277	106	17	tax	tax	NOUN
cjfa-3277	106	18	changes	change	NOUN
cjfa-3277	106	19	and	and	CCONJ
cjfa-3277	106	20	r&d	r&d	NOUN
cjfa-3277	106	21	spending	spending	NOUN
cjfa-3277	106	22	in	in	ADP
cjfa-3277	106	23	nine	nine	NUM
cjfa-3277	106	24	oecd	oecd	PROPN
cjfa-3277	106	25	countries	country	NOUN
cjfa-3277	106	26	over	over	ADP
cjfa-3277	106	27	a	a	DET
cjfa-3277	106	28	19	19	NUM
cjfa-3277	106	29	-	-	PUNCT
cjfa-3277	106	30	year	year	NOUN
cjfa-3277	106	31	period	period	NOUN
cjfa-3277	106	32	(	(	PUNCT
cjfa-3277	106	33	1979–1997	1979–1997	NUM
cjfa-3277	106	34	)	)	PUNCT
cjfa-3277	106	35	.	.	PUNCT
cjfa-3277	107	1	they	they	PRON
cjfa-3277	107	2	have	have	AUX
cjfa-3277	107	3	found	find	VERB
cjfa-3277	107	4	evidence	evidence	NOUN
cjfa-3277	107	5	that	that	SCONJ
cjfa-3277	107	6	tax	tax	NOUN
cjfa-3277	107	7	incentives	incentive	NOUN
cjfa-3277	107	8	are	be	AUX
cjfa-3277	107	9	effective	effective	ADJ
cjfa-3277	107	10	in	in	ADP
cjfa-3277	107	11	increasing	increase	VERB
cjfa-3277	107	12	r&d	r&d	NOUN
cjfa-3277	107	13	intensity	intensity	NOUN
cjfa-3277	107	14	.	.	PUNCT
cjfa-3277	108	1	d.	d.	PROPN
cjfa-3277	108	2	czarnitzki	czarnitzki	PROPN
cjfa-3277	108	3	,	,	PUNCT
cjfa-3277	108	4	p.	p.	PROPN
cjfa-3277	108	5	hanel	hanel	PROPN
cjfa-3277	108	6	and	and	CCONJ
cjfa-3277	108	7	j.	j.	PROPN
cjfa-3277	108	8	rosa	rosa	PROPN
cjfa-3277	108	9	(	(	PUNCT
cjfa-3277	108	10	2011	2011	NUM
cjfa-3277	108	11	)	)	PUNCT
cjfa-3277	108	12	have	have	AUX
cjfa-3277	108	13	presented	present	VERB
cjfa-3277	108	14	the	the	DET
cjfa-3277	108	15	study	study	NOUN
cjfa-3277	108	16	that	that	PRON
cjfa-3277	108	17	examined	examine	VERB
cjfa-3277	108	18	the	the	DET
cjfa-3277	108	19	effect	effect	NOUN
cjfa-3277	108	20	of	of	ADP
cjfa-3277	108	21	r&d	r&d	NOUN
cjfa-3277	108	22	tax	tax	NOUN
cjfa-3277	108	23	credits	credit	NOUN
cjfa-3277	108	24	on	on	ADP
cjfa-3277	108	25	innovation	innovation	NOUN
cjfa-3277	108	26	activities	activity	NOUN
cjfa-3277	108	27	of	of	ADP
cjfa-3277	108	28	canadian	canadian	ADJ
cjfa-3277	108	29	manufacturing	manufacturing	NOUN
cjfa-3277	108	30	firms	firm	NOUN
cjfa-3277	108	31	.	.	PUNCT
cjfa-3277	109	1	they	they	PRON
cjfa-3277	109	2	have	have	AUX
cjfa-3277	109	3	investigated	investigate	VERB
cjfa-3277	109	4	the	the	DET
cjfa-3277	109	5	average	average	ADJ
cjfa-3277	109	6	effect	effect	NOUN
cjfa-3277	109	7	of	of	ADP
cjfa-3277	109	8	r&d	r&d	NOUN
cjfa-3277	109	9	tax	tax	NOUN
cjfa-3277	109	10	credits	credit	NOUN
cjfa-3277	109	11	on	on	ADP
cjfa-3277	109	12	a	a	DET
cjfa-3277	109	13	series	series	NOUN
cjfa-3277	109	14	of	of	ADP
cjfa-3277	109	15	innovation	innovation	NOUN
cjfa-3277	109	16	indicators	indicator	NOUN
cjfa-3277	109	17	such	such	ADJ
cjfa-3277	109	18	as	as	ADP
cjfa-3277	109	19	:	:	PUNCT
cjfa-3277	109	20	number	number	NOUN
cjfa-3277	109	21	of	of	ADP
cjfa-3277	109	22	new	new	ADJ
cjfa-3277	109	23	products	product	NOUN
cjfa-3277	109	24	,	,	PUNCT
cjfa-3277	109	25	sales	sale	NOUN
cjfa-3277	109	26	with	with	ADP
cjfa-3277	109	27	new	new	ADJ
cjfa-3277	109	28	products	product	NOUN
cjfa-3277	109	29	,	,	PUNCT
cjfa-3277	109	30	originality	originality	NOUN
cjfa-3277	109	31	of	of	ADP
cjfa-3277	109	32	innovation	innovation	NOUN
cjfa-3277	109	33	,	,	PUNCT
cjfa-3277	109	34	etc	etc	X
cjfa-3277	109	35	.	.	X
cjfa-3277	109	36	using	use	VERB
cjfa-3277	109	37	a	a	DET
cjfa-3277	109	38	non	non	ADJ
cjfa-3277	109	39	-	-	ADJ
cjfa-3277	109	40	parametric	parametric	ADJ
cjfa-3277	109	41	matching	matching	NOUN
cjfa-3277	109	42	approach	approach	NOUN
cjfa-3277	109	43	.	.	PUNCT
cjfa-3277	110	1	compared	compare	VERB
cjfa-3277	110	2	to	to	ADP
cjfa-3277	110	3	a	a	DET
cjfa-3277	110	4	hypothetical	hypothetical	ADJ
cjfa-3277	110	5	situation	situation	NOUN
cjfa-3277	110	6	in	in	ADP
cjfa-3277	110	7	the	the	DET
cjfa-3277	110	8	absence	absence	NOUN
cjfa-3277	110	9	of	of	ADP
cjfa-3277	110	10	r&d	r&d	NOUN
cjfa-3277	110	11	tax	tax	NOUN
cjfa-3277	110	12	credits	credit	NOUN
cjfa-3277	110	13	,	,	PUNCT
cjfa-3277	110	14	recipients	recipient	NOUN
cjfa-3277	110	15	of	of	ADP
cjfa-3277	110	16	tax	tax	NOUN
cjfa-3277	110	17	credits	credit	NOUN
cjfa-3277	110	18	showed	show	VERB
cjfa-3277	110	19	significantly	significantly	ADV
cjfa-3277	110	20	better	well	ADJ
cjfa-3277	110	21	scores	score	NOUN
cjfa-3277	110	22	on	on	ADP
cjfa-3277	110	23	most	most	ADJ
cjfa-3277	110	24	but	but	CCONJ
cjfa-3277	110	25	not	not	PART
cjfa-3277	110	26	all	all	PRON
cjfa-3277	110	27	performance	performance	NOUN
cjfa-3277	110	28	indicators	indicator	NOUN
cjfa-3277	110	29	.	.	PUNCT
cjfa-3277	111	1	therefore	therefore	ADV
cjfa-3277	111	2	,	,	PUNCT
cjfa-3277	111	3	they	they	PRON
cjfa-3277	111	4	have	have	AUX
cjfa-3277	111	5	concluded	conclude	VERB
cjfa-3277	111	6	that	that	SCONJ
cjfa-3277	111	7	tax	tax	NOUN
cjfa-3277	111	8	credits	credit	NOUN
cjfa-3277	111	9	lead	lead	VERB
cjfa-3277	111	10	to	to	ADP
cjfa-3277	111	11	additional	additional	ADJ
cjfa-3277	111	12	innovation	innovation	NOUN
cjfa-3277	111	13	output	output	NOUN
cjfa-3277	111	14	.	.	PUNCT
cjfa-3277	112	1	few	few	ADJ
cjfa-3277	112	2	countries	country	NOUN
cjfa-3277	112	3	have	have	AUX
cjfa-3277	112	4	performed	perform	VERB
cjfa-3277	112	5	as	as	ADP
cjfa-3277	112	6	many	many	ADJ
cjfa-3277	112	7	studies	study	NOUN
cjfa-3277	112	8	of	of	ADP
cjfa-3277	112	9	their	their	PRON
cjfa-3277	112	10	tax	tax	NOUN
cjfa-3277	112	11	incentives	incentive	NOUN
cjfa-3277	112	12	supporting	support	VERB
cjfa-3277	112	13	r&d	r&d	NOUN
cjfa-3277	112	14	activity	activity	NOUN
cjfa-3277	112	15	as	as	ADP
cjfa-3277	112	16	the	the	DET
cjfa-3277	112	17	us	us	PROPN
cjfa-3277	112	18	and	and	CCONJ
cjfa-3277	112	19	canada	canada	PROPN
cjfa-3277	112	20	.	.	PUNCT
cjfa-3277	113	1	according	accord	VERB
cjfa-3277	113	2	to	to	ADP
cjfa-3277	113	3	hall	hall	NOUN
cjfa-3277	113	4	and	and	CCONJ
cjfa-3277	113	5	van	van	PROPN
cjfa-3277	113	6	reenen	reenen	PROPN
cjfa-3277	113	7	(	(	PUNCT
cjfa-3277	113	8	2000	2000	NUM
cjfa-3277	113	9	)	)	PUNCT
cjfa-3277	113	10	there	there	PRON
cjfa-3277	113	11	are	be	VERB
cjfa-3277	113	12	several	several	ADJ
cjfa-3277	113	13	reasons	reason	NOUN
cjfa-3277	113	14	for	for	ADP
cjfa-3277	113	15	this	this	PRON
cjfa-3277	113	16	:	:	PUNCT
cjfa-3277	113	17	1	1	X
cjfa-3277	113	18	.	.	X
cjfa-3277	113	19	most	most	ADJ
cjfa-3277	113	20	of	of	ADP
cjfa-3277	113	21	these	these	DET
cjfa-3277	113	22	schemes	scheme	NOUN
cjfa-3277	113	23	have	have	AUX
cjfa-3277	113	24	been	be	AUX
cjfa-3277	113	25	in	in	ADP
cjfa-3277	113	26	place	place	NOUN
cjfa-3277	113	27	for	for	ADP
cjfa-3277	113	28	a	a	DET
cjfa-3277	113	29	shorter	short	ADJ
cjfa-3277	113	30	time	time	NOUN
cjfa-3277	113	31	period	period	NOUN
cjfa-3277	113	32	.	.	PUNCT
cjfa-3277	114	1	2	2	X
cjfa-3277	114	2	.	.	X
cjfa-3277	114	3	they	they	PRON
cjfa-3277	114	4	have	have	AUX
cjfa-3277	114	5	relied	rely	VERB
cjfa-3277	114	6	on	on	ADP
cjfa-3277	114	7	the	the	DET
cjfa-3277	114	8	us	us	PROPN
cjfa-3277	114	9	evaluations	evaluation	NOUN
cjfa-3277	114	10	for	for	ADP
cjfa-3277	114	11	evidence	evidence	NOUN
cjfa-3277	114	12	of	of	ADP
cjfa-3277	114	13	effectiveness	effectiveness	NOUN
cjfa-3277	114	14	.	.	PUNCT
cjfa-3277	115	1	3	3	X
cjfa-3277	115	2	.	.	X
cjfa-3277	115	3	internal	internal	ADJ
cjfa-3277	115	4	government	government	NOUN
cjfa-3277	115	5	studies	study	NOUN
cjfa-3277	115	6	may	may	AUX
cjfa-3277	115	7	have	have	AUX
cjfa-3277	115	8	been	be	AUX
cjfa-3277	115	9	done	do	VERB
cjfa-3277	115	10	,	,	PUNCT
cjfa-3277	115	11	but	but	CCONJ
cjfa-3277	115	12	these	these	PRON
cjfa-3277	115	13	are	be	AUX
cjfa-3277	115	14	hard	hard	ADJ
cjfa-3277	115	15	to	to	PART
cjfa-3277	115	16	come	come	VERB
cjfa-3277	115	17	by	by	ADV
cjfa-3277	115	18	if	if	SCONJ
cjfa-3277	115	19	you	you	PRON
cjfa-3277	115	20	are	be	AUX
cjfa-3277	115	21	not	not	PART
cjfa-3277	115	22	connected	connect	VERB
cjfa-3277	115	23	with	with	ADP
cjfa-3277	115	24	researchers	researcher	NOUN
cjfa-3277	115	25	within	within	ADP
cjfa-3277	115	26	the	the	DET
cjfa-3277	115	27	government	government	NOUN
cjfa-3277	115	28	in	in	ADP
cjfa-3277	115	29	question	question	NOUN
cjfa-3277	115	30	.	.	PUNCT
cjfa-3277	116	1	however	however	ADV
cjfa-3277	116	2	,	,	PUNCT
cjfa-3277	116	3	in	in	ADP
cjfa-3277	116	4	recent	recent	ADJ
cjfa-3277	116	5	time	time	NOUN
cjfa-3277	116	6	,	,	PUNCT
cjfa-3277	116	7	we	we	PRON
cjfa-3277	116	8	can	can	AUX
cjfa-3277	116	9	find	find	VERB
cjfa-3277	116	10	some	some	DET
cjfa-3277	116	11	research	research	NOUN
cjfa-3277	116	12	in	in	ADP
cjfa-3277	116	13	europe	europe	PROPN
cjfa-3277	116	14	,	,	PUNCT
cjfa-3277	116	15	especially	especially	ADV
cjfa-3277	116	16	in	in	ADP
cjfa-3277	116	17	countries	country	NOUN
cjfa-3277	116	18	where	where	SCONJ
cjfa-3277	116	19	new	new	ADJ
cjfa-3277	116	20	package	package	NOUN
cjfa-3277	116	21	of	of	ADP
cjfa-3277	116	22	tax	tax	NOUN
cjfa-3277	116	23	incentives	incentive	NOUN
cjfa-3277	116	24	has	have	AUX
cjfa-3277	116	25	been	be	AUX
cjfa-3277	116	26	introduced	introduce	VERB
cjfa-3277	116	27	.	.	PUNCT
cjfa-3277	117	1	a.	a.	PROPN
cjfa-3277	117	2	cappelen	cappelen	PROPN
cjfa-3277	117	3	,	,	PUNCT
cjfa-3277	117	4	a.	a.	NOUN
cjfa-3277	117	5	raknerud	raknerud	NOUN
cjfa-3277	117	6	and	and	CCONJ
cjfa-3277	117	7	m.	m.	NOUN
cjfa-3277	117	8	rybalka	rybalka	NOUN
cjfa-3277	117	9	(	(	PUNCT
cjfa-3277	117	10	2012	2012	NUM
cjfa-3277	117	11	)	)	PUNCT
cjfa-3277	117	12	have	have	AUX
cjfa-3277	117	13	examined	examine	VERB
cjfa-3277	117	14	a	a	DET
cjfa-3277	117	15	tax	tax	NOUN
cjfa-3277	117	16	-	-	PUNCT
cjfa-3277	117	17	based	base	VERB
cjfa-3277	117	18	incentive	incentive	NOUN
cjfa-3277	117	19	on	on	ADP
cjfa-3277	117	20	r&d	r&d	NOUN
cjfa-3277	117	21	–	–	PUNCT
cjfa-3277	117	22	skattefunn	skattefunn	NOUN
cjfa-3277	117	23	–	–	PUNCT
cjfa-3277	117	24	that	that	PRON
cjfa-3277	117	25	was	be	AUX
cjfa-3277	117	26	introduced	introduce	VERB
cjfa-3277	117	27	by	by	ADP
cjfa-3277	117	28	norwegian	norwegian	ADJ
cjfa-3277	117	29	government	government	NOUN
cjfa-3277	117	30	in	in	ADP
cjfa-3277	117	31	2002	2002	NUM
cjfa-3277	117	32	.	.	PUNCT
cjfa-3277	118	1	they	they	PRON
cjfa-3277	118	2	have	have	AUX
cjfa-3277	118	3	analyzed	analyze	VERB
cjfa-3277	118	4	the	the	DET
cjfa-3277	118	5	effects	effect	NOUN
cjfa-3277	118	6	of	of	ADP
cjfa-3277	118	7	skattefunn	skattefunn	NOUN
cjfa-3277	118	8	on	on	ADP
cjfa-3277	118	9	the	the	DET
cjfa-3277	118	10	likelihood	likelihood	NOUN
cjfa-3277	118	11	of	of	ADP
cjfa-3277	118	12	innovating	innovate	VERB
cjfa-3277	118	13	and	and	CCONJ
cjfa-3277	118	14	patenting	patent	VERB
cjfa-3277	118	15	.	.	PUNCT
cjfa-3277	119	1	using	use	VERB
cjfa-3277	119	2	a	a	DET
cjfa-3277	119	3	rich	rich	ADJ
cjfa-3277	119	4	database	database	NOUN
cjfa-3277	119	5	for	for	ADP
cjfa-3277	119	6	norwegian	norwegian	ADJ
cjfa-3277	119	7	firms	firm	NOUN
cjfa-3277	119	8	,	,	PUNCT
cjfa-3277	119	9	they	they	PRON
cjfa-3277	119	10	have	have	AUX
cjfa-3277	119	11	found	find	VERB
cjfa-3277	119	12	that	that	SCONJ
cjfa-3277	119	13	projects	project	NOUN
cjfa-3277	119	14	receiving	receive	VERB
cjfa-3277	119	15	tax	tax	NOUN
cjfa-3277	119	16	credits	credit	NOUN
cjfa-3277	119	17	result	result	VERB
cjfa-3277	119	18	in	in	ADP
cjfa-3277	119	19	the	the	DET
cjfa-3277	119	20	development	development	NOUN
cjfa-3277	119	21	of	of	ADP
cjfa-3277	119	22	new	new	ADJ
cjfa-3277	119	23	production	production	NOUN
cjfa-3277	119	24	processes	process	NOUN
cjfa-3277	119	25	and	and	CCONJ
cjfa-3277	119	26	to	to	ADP
cjfa-3277	119	27	some	some	DET
cjfa-3277	119	28	extent	extent	NOUN
cjfa-3277	119	29	the	the	DET
cjfa-3277	119	30	development	development	NOUN
cjfa-3277	119	31	of	of	ADP
cjfa-3277	119	32	new	new	ADJ
cjfa-3277	119	33	products	product	NOUN
cjfa-3277	119	34	for	for	ADP
cjfa-3277	119	35	the	the	DET
cjfa-3277	119	36	firm	firm	NOUN
cjfa-3277	119	37	.	.	PUNCT
cjfa-3277	120	1	however	however	ADV
cjfa-3277	120	2	,	,	PUNCT
cjfa-3277	120	3	the	the	DET
cjfa-3277	120	4	scheme	scheme	NOUN
cjfa-3277	120	5	does	do	AUX
cjfa-3277	120	6	not	not	PART
cjfa-3277	120	7	appear	appear	VERB
cjfa-3277	120	8	to	to	PART
cjfa-3277	120	9	contribute	contribute	VERB
cjfa-3277	120	10	to	to	ADP
cjfa-3277	120	11	innovations	innovation	NOUN
cjfa-3277	120	12	in	in	ADP
cjfa-3277	120	13	the	the	DET
cjfa-3277	120	14	form	form	NOUN
cjfa-3277	120	15	of	of	ADP
cjfa-3277	120	16	new	new	ADJ
cjfa-3277	120	17	products	product	NOUN
cjfa-3277	120	18	for	for	ADP
cjfa-3277	120	19	the	the	DET
cjfa-3277	120	20	market	market	NOUN
cjfa-3277	120	21	or	or	CCONJ
cjfa-3277	120	22	patenting	patenting	NOUN
cjfa-3277	120	23	.	.	PUNCT
cjfa-3277	121	1	there	there	PRON
cjfa-3277	121	2	are	be	VERB
cjfa-3277	121	3	different	different	ADJ
cjfa-3277	121	4	methods	method	NOUN
cjfa-3277	121	5	of	of	ADP
cjfa-3277	121	6	the	the	DET
cjfa-3277	121	7	research	research	NOUN
cjfa-3277	121	8	on	on	ADP
cjfa-3277	121	9	effectiveness	effectiveness	NOUN
cjfa-3277	121	10	of	of	ADP
cjfa-3277	121	11	the	the	DET
cjfa-3277	121	12	tax	tax	NOUN
cjfa-3277	121	13	incentives	incentive	NOUN
cjfa-3277	121	14	.	.	PUNCT
cjfa-3277	122	1	a	a	DET
cjfa-3277	122	2	the	the	DET
cjfa-3277	122	3	first	first	ADJ
cjfa-3277	122	4	way	way	NOUN
cjfa-3277	122	5	to	to	PART
cjfa-3277	122	6	evaluate	evaluate	VERB
cjfa-3277	122	7	the	the	DET
cjfa-3277	122	8	effectiveness	effectiveness	NOUN
cjfa-3277	122	9	of	of	ADP
cjfa-3277	122	10	r&d	r&d	NOUN
cjfa-3277	122	11	tax	tax	NOUN
cjfa-3277	122	12	reliefs	relief	NOUN
cjfa-3277	122	13	is	be	AUX
cjfa-3277	122	14	to	to	PART
cjfa-3277	122	15	compare	compare	VERB
cjfa-3277	122	16	the	the	DET
cjfa-3277	122	17	r&d	r&d	NOUN
cjfa-3277	122	18	expenditures	expenditure	NOUN
cjfa-3277	122	19	before	before	ADP
cjfa-3277	122	20	and	and	CCONJ
cjfa-3277	122	21	after	after	ADP
cjfa-3277	122	22	changes	change	NOUN
cjfa-3277	122	23	in	in	ADP
cjfa-3277	122	24	tax	tax	NOUN
cjfa-3277	122	25	incentives	incentive	NOUN
cjfa-3277	122	26	to	to	ADP
cjfa-3277	122	27	r&d	r&d	NOUN
cjfa-3277	122	28	.	.	PUNCT
cjfa-3277	123	1	using	use	VERB
cjfa-3277	123	2	this	this	DET
cjfa-3277	123	3	method	method	NOUN
cjfa-3277	123	4	j.	j.	PROPN
cjfa-3277	123	5	cordes	cordes	PROPN
cjfa-3277	123	6	(	(	PUNCT
cjfa-3277	123	7	1989	1989	NUM
cjfa-3277	123	8	)	)	PUNCT
cjfa-3277	123	9	have	have	AUX
cjfa-3277	123	10	showed	show	VERB
cjfa-3277	123	11	that	that	SCONJ
cjfa-3277	123	12	r&d	r&d	NOUN
cjfa-3277	123	13	increased	increase	VERB
cjfa-3277	123	14	in	in	ADP
cjfa-3277	123	15	models	model	NOUN
cjfa-3277	123	16	of	of	ADP
cjfa-3277	123	17	tax	tax	NOUN
cjfa-3277	123	18	incentives	incentive	NOUN
cjfa-3277	123	19	for	for	ADP
cjfa-3277	123	20	r&d	r&d	NOUN
cjfa-3277	123	21	activities	activity	NOUN
cjfa-3277	123	22	…	…	PUNCT
cjfa-3277	123	23	153	153	NUM
cjfa-3277	123	24	the	the	DET
cjfa-3277	123	25	united	united	PROPN
cjfa-3277	123	26	states	states	PROPN
cjfa-3277	123	27	after	after	ADP
cjfa-3277	123	28	the	the	DET
cjfa-3277	123	29	passage	passage	NOUN
cjfa-3277	123	30	of	of	ADP
cjfa-3277	123	31	the	the	DET
cjfa-3277	123	32	economic	economic	ADJ
cjfa-3277	123	33	recovery	recovery	NOUN
cjfa-3277	123	34	tax	tax	NOUN
cjfa-3277	123	35	act	act	NOUN
cjfa-3277	123	36	of	of	ADP
cjfa-3277	123	37	1981	1981	NUM
cjfa-3277	123	38	and	and	CCONJ
cjfa-3277	123	39	the	the	DET
cjfa-3277	123	40	tax	tax	NOUN
cjfa-3277	123	41	equity	equity	NOUN
cjfa-3277	123	42	and	and	CCONJ
cjfa-3277	123	43	fiscal	fiscal	ADJ
cjfa-3277	123	44	responsibility	responsibility	NOUN
cjfa-3277	123	45	act	act	NOUN
cjfa-3277	123	46	of	of	ADP
cjfa-3277	123	47	1982	1982	NUM
cjfa-3277	123	48	and	and	CCONJ
cjfa-3277	123	49	continued	continue	VERB
cjfa-3277	123	50	to	to	PART
cjfa-3277	123	51	be	be	AUX
cjfa-3277	123	52	strong	strong	ADJ
cjfa-3277	123	53	despite	despite	SCONJ
cjfa-3277	123	54	the	the	DET
cjfa-3277	123	55	economic	economic	ADJ
cjfa-3277	123	56	recession	recession	NOUN
cjfa-3277	123	57	.	.	PUNCT
cjfa-3277	124	1	another	another	DET
cjfa-3277	124	2	approach	approach	NOUN
cjfa-3277	124	3	is	be	AUX
cjfa-3277	124	4	a	a	DET
cjfa-3277	124	5	survey	survey	NOUN
cjfa-3277	124	6	.	.	PUNCT
cjfa-3277	125	1	e.	e.	PROPN
cjfa-3277	125	2	mansfield	mansfield	PROPN
cjfa-3277	125	3	and	and	CCONJ
cjfa-3277	125	4	l.	l.	PROPN
cjfa-3277	125	5	switzer	switzer	PROPN
cjfa-3277	125	6	(	(	PUNCT
cjfa-3277	125	7	1985	1985	NUM
cjfa-3277	125	8	)	)	PUNCT
cjfa-3277	125	9	conducted	conduct	VERB
cjfa-3277	125	10	a	a	DET
cjfa-3277	125	11	survey	survey	NOUN
cjfa-3277	125	12	of	of	ADP
cjfa-3277	125	13	55	55	NUM
cjfa-3277	125	14	canadian	canadian	ADJ
cjfa-3277	125	15	companies	company	NOUN
cjfa-3277	125	16	.	.	PUNCT
cjfa-3277	126	1	the	the	DET
cjfa-3277	126	2	results	result	NOUN
cjfa-3277	126	3	revealed	reveal	VERB
cjfa-3277	126	4	that	that	SCONJ
cjfa-3277	126	5	r&d	r&d	NOUN
cjfa-3277	126	6	generated	generate	VERB
cjfa-3277	126	7	by	by	ADP
cjfa-3277	126	8	tax	tax	NOUN
cjfa-3277	126	9	incentives	incentive	NOUN
cjfa-3277	126	10	did	do	AUX
cjfa-3277	126	11	not	not	PART
cjfa-3277	126	12	amount	amount	VERB
cjfa-3277	126	13	to	to	ADP
cjfa-3277	126	14	more	more	ADJ
cjfa-3277	126	15	than	than	ADP
cjfa-3277	126	16	40	40	NUM
cjfa-3277	126	17	%	%	NOUN
cjfa-3277	126	18	of	of	ADP
cjfa-3277	126	19	the	the	DET
cjfa-3277	126	20	lost	lost	ADJ
cjfa-3277	126	21	tax	tax	NOUN
cjfa-3277	126	22	revenue	revenue	NOUN
cjfa-3277	126	23	.	.	PUNCT
cjfa-3277	127	1	the	the	DET
cjfa-3277	127	2	third	third	ADJ
cjfa-3277	127	3	approach	approach	NOUN
cjfa-3277	127	4	to	to	ADP
cjfa-3277	127	5	the	the	DET
cjfa-3277	127	6	evaluation	evaluation	NOUN
cjfa-3277	127	7	of	of	ADP
cjfa-3277	127	8	r&d	r&d	NOUN
cjfa-3277	127	9	tax	tax	NOUN
cjfa-3277	127	10	incentives	incentive	NOUN
cjfa-3277	127	11	consists	consist	VERB
cjfa-3277	127	12	in	in	ADP
cjfa-3277	127	13	estimating	estimate	VERB
cjfa-3277	127	14	the	the	DET
cjfa-3277	127	15	relationship	relationship	NOUN
cjfa-3277	127	16	between	between	ADP
cjfa-3277	127	17	r&d	r&d	NOUN
cjfa-3277	127	18	and	and	CCONJ
cjfa-3277	127	19	tax	tax	NOUN
cjfa-3277	127	20	incentives	incentive	NOUN
cjfa-3277	127	21	by	by	ADP
cjfa-3277	127	22	econometric	econometric	ADJ
cjfa-3277	127	23	methods	method	NOUN
cjfa-3277	127	24	.	.	PUNCT
cjfa-3277	128	1	the	the	DET
cjfa-3277	128	2	representatives	representative	NOUN
cjfa-3277	128	3	of	of	ADP
cjfa-3277	128	4	this	this	DET
cjfa-3277	128	5	stream	stream	NOUN
cjfa-3277	128	6	is	be	AUX
cjfa-3277	128	7	,	,	PUNCT
cjfa-3277	128	8	among	among	ADP
cjfa-3277	128	9	others	other	NOUN
cjfa-3277	128	10	,	,	PUNCT
cjfa-3277	128	11	b.	b.	PROPN
cjfa-3277	128	12	hall	hall	PROPN
cjfa-3277	128	13	(	(	PUNCT
cjfa-3277	128	14	1993	1993	NUM
cjfa-3277	128	15	)	)	PUNCT
cjfa-3277	128	16	.	.	PUNCT
cjfa-3277	129	1	one	one	NUM
cjfa-3277	129	2	of	of	ADP
cjfa-3277	129	3	the	the	DET
cjfa-3277	129	4	indices	index	NOUN
cjfa-3277	129	5	used	use	VERB
cjfa-3277	129	6	in	in	ADP
cjfa-3277	129	7	the	the	DET
cjfa-3277	129	8	oecd	oecd	PROPN
cjfa-3277	129	9	comparative	comparative	ADJ
cjfa-3277	129	10	analyses	analysis	NOUN
cjfa-3277	129	11	is	be	AUX
cjfa-3277	129	12	the	the	DET
cjfa-3277	129	13	so	so	ADV
cjfa-3277	129	14	-	-	PUNCT
cjfa-3277	129	15	called	call	VERB
cjfa-3277	129	16	bindex	bindex	PROPN
cjfa-3277	129	17	(	(	PUNCT
cjfa-3277	129	18	warda	warda	PROPN
cjfa-3277	129	19	2006	2006	NUM
cjfa-3277	129	20	,	,	PUNCT
cjfa-3277	129	21	34	34	NUM
cjfa-3277	129	22	)	)	PUNCT
cjfa-3277	129	23	designed	design	VERB
cjfa-3277	129	24	by	by	ADP
cjfa-3277	129	25	j.	j.	PROPN
cjfa-3277	129	26	warda	warda	PROPN
cjfa-3277	129	27	,	,	PUNCT
cjfa-3277	129	28	which	which	PRON
cjfa-3277	129	29	measures	measure	VERB
cjfa-3277	129	30	the	the	DET
cjfa-3277	129	31	relative	relative	ADJ
cjfa-3277	129	32	cost	cost	NOUN
cjfa-3277	129	33	effectiveness	effectiveness	NOUN
cjfa-3277	129	34	of	of	ADP
cjfa-3277	129	35	r&d	r&d	NOUN
cjfa-3277	129	36	expenditures	expenditure	NOUN
cjfa-3277	129	37	in	in	ADP
cjfa-3277	129	38	a	a	DET
cjfa-3277	129	39	given	give	VERB
cjfa-3277	129	40	tax	tax	NOUN
cjfa-3277	129	41	regime	regime	NOUN
cjfa-3277	129	42	.	.	PUNCT
cjfa-3277	130	1	the	the	DET
cjfa-3277	130	2	b	b	NOUN
cjfa-3277	130	3	-	-	PUNCT
cjfa-3277	130	4	index	index	NOUN
cjfa-3277	130	5	expresses	express	VERB
cjfa-3277	130	6	the	the	DET
cjfa-3277	130	7	minimum	minimum	ADJ
cjfa-3277	130	8	cost	cost	NOUN
cjfa-3277	130	9	effectiveness	effectiveness	NOUN
cjfa-3277	130	10	relationship	relationship	NOUN
cjfa-3277	130	11	with	with	ADP
cjfa-3277	130	12	which	which	DET
cjfa-3277	130	13	investment	investment	NOUN
cjfa-3277	130	14	in	in	ADP
cjfa-3277	130	15	r&d	r&d	NOUN
cjfa-3277	130	16	becomes	becomes	AUX
cjfa-3277	130	17	paying	pay	VERB
cjfa-3277	130	18	under	under	ADP
cjfa-3277	130	19	the	the	DET
cjfa-3277	130	20	conditions	condition	NOUN
cjfa-3277	130	21	of	of	ADP
cjfa-3277	130	22	a	a	DET
cjfa-3277	130	23	given	give	VERB
cjfa-3277	130	24	tax	tax	NOUN
cjfa-3277	130	25	regime	regime	NOUN
cjfa-3277	130	26	.	.	PUNCT
cjfa-3277	131	1	in	in	ADP
cjfa-3277	131	2	international	international	ADJ
cjfa-3277	131	3	comparisons	comparison	NOUN
cjfa-3277	131	4	,	,	PUNCT
cjfa-3277	131	5	the	the	DET
cjfa-3277	131	6	more	more	ADV
cjfa-3277	131	7	frequently	frequently	ADV
cjfa-3277	131	8	used	use	VERB
cjfa-3277	131	9	index	index	NOUN
cjfa-3277	131	10	is	be	AUX
cjfa-3277	131	11	the	the	DET
cjfa-3277	131	12	tax	tax	NOUN
cjfa-3277	131	13	subsidy	subsidy	NOUN
cjfa-3277	131	14	ratio	ratio	NOUN
cjfa-3277	131	15	being	be	AUX
cjfa-3277	131	16	a	a	DET
cjfa-3277	131	17	difference	difference	NOUN
cjfa-3277	131	18	between	between	ADP
cjfa-3277	131	19	1	1	NUM
cjfa-3277	131	20	and	and	CCONJ
cjfa-3277	131	21	the	the	DET
cjfa-3277	131	22	b	b	NOUN
cjfa-3277	131	23	-	-	PUNCT
cjfa-3277	131	24	index	index	NOUN
cjfa-3277	131	25	.	.	PUNCT
cjfa-3277	132	1	an	an	DET
cjfa-3277	132	2	index	index	NOUN
cjfa-3277	132	3	higher	high	ADJ
cjfa-3277	132	4	than	than	ADP
cjfa-3277	132	5	0	0	NUM
cjfa-3277	132	6	means	mean	VERB
cjfa-3277	132	7	that	that	SCONJ
cjfa-3277	132	8	the	the	DET
cjfa-3277	132	9	tax	tax	NOUN
cjfa-3277	132	10	regulations	regulation	NOUN
cjfa-3277	132	11	allow	allow	VERB
cjfa-3277	132	12	reduction	reduction	NOUN
cjfa-3277	132	13	of	of	ADP
cjfa-3277	132	14	tax	tax	NOUN
cjfa-3277	132	15	liabilities	liability	NOUN
cjfa-3277	132	16	of	of	ADP
cjfa-3277	132	17	the	the	DET
cjfa-3277	132	18	enterprise	enterprise	NOUN
cjfa-3277	132	19	investing	invest	VERB
cjfa-3277	132	20	in	in	ADP
cjfa-3277	132	21	r&d	r&d	NOUN
cjfa-3277	132	22	by	by	ADP
cjfa-3277	132	23	more	more	ADJ
cjfa-3277	132	24	than	than	ADP
cjfa-3277	132	25	the	the	DET
cjfa-3277	132	26	amount	amount	NOUN
cjfa-3277	132	27	of	of	ADP
cjfa-3277	132	28	expenditures	expenditure	NOUN
cjfa-3277	132	29	actually	actually	ADV
cjfa-3277	132	30	incurred	incur	VERB
cjfa-3277	132	31	for	for	ADP
cjfa-3277	132	32	that	that	DET
cjfa-3277	132	33	purpose	purpose	NOUN
cjfa-3277	132	34	.	.	PUNCT
cjfa-3277	133	1	in	in	ADP
cjfa-3277	133	2	such	such	ADJ
cjfa-3277	133	3	situation	situation	NOUN
cjfa-3277	133	4	,	,	PUNCT
cjfa-3277	133	5	one	one	PRON
cjfa-3277	133	6	may	may	AUX
cjfa-3277	133	7	ascertain	ascertain	VERB
cjfa-3277	133	8	that	that	SCONJ
cjfa-3277	133	9	incentive	incentive	NOUN
cjfa-3277	133	10	effectiveness	effectiveness	NOUN
cjfa-3277	133	11	by	by	ADP
cjfa-3277	133	12	way	way	NOUN
cjfa-3277	133	13	of	of	ADP
cjfa-3277	133	14	subsiding	subside	VERB
cjfa-3277	133	15	r&d	r&d	NOUN
cjfa-3277	133	16	activity	activity	NOUN
cjfa-3277	133	17	is	be	AUX
cjfa-3277	133	18	apparent	apparent	ADJ
cjfa-3277	133	19	.	.	PUNCT
cjfa-3277	134	1	and	and	CCONJ
cjfa-3277	134	2	if	if	SCONJ
cjfa-3277	134	3	the	the	DET
cjfa-3277	134	4	index	index	NOUN
cjfa-3277	134	5	is	be	AUX
cjfa-3277	134	6	equal	equal	ADJ
cjfa-3277	134	7	to	to	ADP
cjfa-3277	134	8	0	0	NUM
cjfa-3277	134	9	or	or	CCONJ
cjfa-3277	134	10	lower	low	ADJ
cjfa-3277	134	11	than	than	ADP
cjfa-3277	134	12	0	0	NUM
cjfa-3277	134	13	,	,	PUNCT
cjfa-3277	134	14	the	the	DET
cjfa-3277	134	15	tax	tax	NOUN
cjfa-3277	134	16	regime	regime	NOUN
cjfa-3277	134	17	remains	remain	VERB
cjfa-3277	134	18	neutral	neutral	ADJ
cjfa-3277	134	19	or	or	CCONJ
cjfa-3277	134	20	affects	affect	VERB
cjfa-3277	134	21	negatively	negatively	ADV
cjfa-3277	134	22	on	on	ADP
cjfa-3277	134	23	enterprises	enterprise	NOUN
cjfa-3277	134	24	’	'	PUNCT
cjfa-3277	134	25	activeness	activeness	NOUN
cjfa-3277	134	26	as	as	SCONJ
cjfa-3277	134	27	regards	regard	VERB
cjfa-3277	134	28	r&d	r&d	NOUN
cjfa-3277	134	29	(	(	PUNCT
cjfa-3277	134	30	see	see	VERB
cjfa-3277	134	31	table	table	NOUN
cjfa-3277	134	32	2	2	NUM
cjfa-3277	134	33	)	)	PUNCT
cjfa-3277	134	34	.	.	PUNCT
cjfa-3277	135	1	table	table	NOUN
cjfa-3277	135	2	2	2	NUM
cjfa-3277	135	3	.	.	PUNCT
cjfa-3277	135	4	tax	tax	NOUN
cjfa-3277	135	5	subsidy	subsidy	NOUN
cjfa-3277	135	6	ratio	ratio	NOUN
cjfa-3277	135	7	in	in	ADP
cjfa-3277	135	8	some	some	DET
cjfa-3277	135	9	countries	country	NOUN
cjfa-3277	135	10	(	(	PUNCT
cjfa-3277	135	11	2012	2012	NUM
cjfa-3277	135	12	)	)	PUNCT
cjfa-3277	135	13	country	country	NOUN
cjfa-3277	135	14	tax	tax	NOUN
cjfa-3277	135	15	subsidy	subsidy	NOUN
cjfa-3277	135	16	ratio	ratio	NOUN
cjfa-3277	135	17	france	france	PROPN
cjfa-3277	135	18	0.43	0.43	NUM
cjfa-3277	135	19	sme	sme	NOUN
cjfa-3277	135	20	and	and	CCONJ
cjfa-3277	135	21	0.34	0.34	NUM
cjfa-3277	135	22	large	large	ADJ
cjfa-3277	135	23	firms	firm	NOUN
cjfa-3277	135	24	portugal	portugal	PROPN
cjfa-3277	135	25	0.41	0.41	NUM
cjfa-3277	135	26	ireland	ireland	PROPN
cjfa-3277	135	27	0.13	0.13	NUM
cjfa-3277	135	28	austria	austria	PROPN
cjfa-3277	135	29	0.12	0.12	NUM
cjfa-3277	135	30	netherlands	netherlands	PROPN
cjfa-3277	135	31	0.33	0.33	NUM
cjfa-3277	135	32	sme	sme	NOUN
cjfa-3277	135	33	and	and	CCONJ
cjfa-3277	135	34	0.14	0.14	NUM
cjfa-3277	135	35	large	large	ADJ
cjfa-3277	135	36	firms	firm	NOUN
cjfa-3277	135	37	denmark	denmark	VERB
cjfa-3277	135	38	0.29	0.29	NUM
cjfa-3277	135	39	hungary	hungary	PROPN
cjfa-3277	135	40	0.22	0.22	NUM
cjfa-3277	135	41	belgium	belgium	PROPN
cjfa-3277	135	42	0.14	0.14	NUM
cjfa-3277	135	43	united	united	PROPN
cjfa-3277	135	44	kingdom	kingdom	PROPN
cjfa-3277	135	45	0.28	0.28	NUM
cjfa-3277	135	46	sme	sme	NOUN
cjfa-3277	135	47	and	and	CCONJ
cjfa-3277	135	48	0.11	0.11	NUM
cjfa-3277	135	49	large	large	ADJ
cjfa-3277	135	50	firms	firm	NOUN
cjfa-3277	135	51	slovenia	slovenia	PROPN
cjfa-3277	135	52	0.05	0.05	NUM
cjfa-3277	135	53	joanna	joanna	PROPN
cjfa-3277	135	54	szlęzak	szlęzak	PROPN
cjfa-3277	135	55	-	-	PUNCT
cjfa-3277	135	56	matusewicz154	matusewicz154	NOUN
cjfa-3277	135	57	country	country	NOUN
cjfa-3277	135	58	tax	tax	NOUN
cjfa-3277	135	59	subsidy	subsidy	NOUN
cjfa-3277	135	60	ratio	ratio	NOUN
cjfa-3277	135	61	norway	norway	PROPN
cjfa-3277	135	62	0.25	0.25	NUM
cjfa-3277	135	63	sme	sme	NOUN
cjfa-3277	135	64	and	and	CCONJ
cjfa-3277	135	65	0.22	0.22	NUM
cjfa-3277	135	66	large	large	ADJ
cjfa-3277	135	67	firms	firm	NOUN
cjfa-3277	135	68	spain	spain	PROPN
cjfa-3277	135	69	0.35	0.35	NUM
cjfa-3277	135	70	czech	czech	PROPN
cjfa-3277	135	71	republic	republic	PROPN
cjfa-3277	135	72	0.20	0.20	NUM
cjfa-3277	135	73	germany	germany	PROPN
cjfa-3277	135	74	-0.02	-0.02	PROPN
cjfa-3277	135	75	sweden	sweden	PROPN
cjfa-3277	135	76	-0.01	-0.01	NUM
cjfa-3277	135	77	finland	finland	PROPN
cjfa-3277	135	78	-0.01	-0.01	PROPN
cjfa-3277	135	79	luxembourg	luxembourg	PROPN
cjfa-3277	135	80	-0.01	-0.01	PROPN
cjfa-3277	135	81	switzerland	switzerland	PROPN
cjfa-3277	135	82	-0.01	-0.01	NUM
cjfa-3277	135	83	poland	poland	PROPN
cjfa-3277	135	84	-0.01	-0.01	NUM
cjfa-3277	135	85	italy	italy	PROPN
cjfa-3277	135	86	0.12	0.12	NUM
cjfa-3277	135	87	slovak	slovak	PROPN
cjfa-3277	135	88	republic	republic	PROPN
cjfa-3277	135	89	-0.01	-0.01	NUM
cjfa-3277	135	90	greece	greece	PROPN
cjfa-3277	136	1	0.01	0.01	NUM
cjfa-3277	136	2	s	s	NOUN
cjfa-3277	136	3	o	o	X
cjfa-3277	136	4	u	u	NOUN
cjfa-3277	136	5	r	r	NOUN
cjfa-3277	136	6	c	c	NOUN
cjfa-3277	136	7	e	e	NOUN
cjfa-3277	136	8	:	:	PUNCT
cjfa-3277	136	9	stewart	stewart	PROPN
cjfa-3277	136	10	,	,	PUNCT
cjfa-3277	136	11	warda	warda	PROPN
cjfa-3277	136	12	,	,	PUNCT
cjfa-3277	136	13	atkinson	atkinson	PROPN
cjfa-3277	136	14	2012	2012	NUM
cjfa-3277	136	15	.	.	PUNCT
cjfa-3277	137	1	r&d	r&d	NOUN
cjfa-3277	137	2	incentives	incentive	NOUN
cjfa-3277	137	3	in	in	ADP
cjfa-3277	137	4	european	european	PROPN
cjfa-3277	137	5	union	union	PROPN
cjfa-3277	137	6	countries	country	NOUN
cjfa-3277	137	7	the	the	DET
cjfa-3277	137	8	most	most	ADV
cjfa-3277	137	9	advantageous	advantageous	ADJ
cjfa-3277	137	10	for	for	ADP
cjfa-3277	137	11	enterprises	enterprise	NOUN
cjfa-3277	137	12	incentives	incentive	VERB
cjfa-3277	137	13	systems	system	NOUN
cjfa-3277	137	14	are	be	AUX
cjfa-3277	137	15	in	in	ADP
cjfa-3277	137	16	force	force	NOUN
cjfa-3277	137	17	in	in	ADP
cjfa-3277	137	18	france	france	PROPN
cjfa-3277	137	19	,	,	PUNCT
cjfa-3277	137	20	spain	spain	PROPN
cjfa-3277	137	21	,	,	PUNCT
cjfa-3277	137	22	portugal	portugal	PROPN
cjfa-3277	137	23	,	,	PUNCT
cjfa-3277	137	24	hungary	hungary	PROPN
cjfa-3277	137	25	,	,	PUNCT
cjfa-3277	137	26	and	and	CCONJ
cjfa-3277	137	27	in	in	ADP
cjfa-3277	137	28	the	the	DET
cjfa-3277	137	29	czech	czech	PROPN
cjfa-3277	137	30	republic	republic	NOUN
cjfa-3277	137	31	.	.	PUNCT
cjfa-3277	138	1	this	this	PRON
cjfa-3277	138	2	is	be	AUX
cjfa-3277	138	3	evidenced	evidence	VERB
cjfa-3277	138	4	by	by	ADP
cjfa-3277	138	5	a	a	DET
cjfa-3277	138	6	relatively	relatively	ADV
cjfa-3277	138	7	high	high	ADJ
cjfa-3277	138	8	tax	tax	NOUN
cjfa-3277	138	9	subsidy	subsidy	NOUN
cjfa-3277	138	10	ratio	ratio	NOUN
cjfa-3277	138	11	whose	whose	DET
cjfa-3277	138	12	value	value	NOUN
cjfa-3277	138	13	,	,	PUNCT
cjfa-3277	138	14	among	among	ADP
cjfa-3277	138	15	the	the	DET
cjfa-3277	138	16	eu	eu	PROPN
cjfa-3277	138	17	countries	country	NOUN
cjfa-3277	138	18	,	,	PUNCT
cjfa-3277	138	19	is	be	AUX
cjfa-3277	138	20	the	the	DET
cjfa-3277	138	21	highest	high	ADJ
cjfa-3277	138	22	in	in	ADP
cjfa-3277	138	23	portugal	portugal	PROPN
cjfa-3277	138	24	,	,	PUNCT
cjfa-3277	138	25	france	france	PROPN
cjfa-3277	138	26	and	and	CCONJ
cjfa-3277	138	27	spain	spain	PROPN
cjfa-3277	138	28	.	.	PUNCT
cjfa-3277	139	1	table	table	NOUN
cjfa-3277	139	2	3	3	NUM
cjfa-3277	139	3	contains	contain	VERB
cjfa-3277	139	4	the	the	DET
cjfa-3277	139	5	solutions	solution	NOUN
cjfa-3277	139	6	adopted	adopt	VERB
cjfa-3277	139	7	in	in	ADP
cjfa-3277	139	8	the	the	DET
cjfa-3277	139	9	european	european	PROPN
cjfa-3277	139	10	union	union	PROPN
cjfa-3277	139	11	member	member	NOUN
cjfa-3277	139	12	states	state	NOUN
cjfa-3277	139	13	with	with	ADP
cjfa-3277	139	14	the	the	DET
cjfa-3277	139	15	highest	high	ADJ
cjfa-3277	139	16	tax	tax	NOUN
cjfa-3277	139	17	subsidy	subsidy	NOUN
cjfa-3277	139	18	ratio	ratio	NOUN
cjfa-3277	139	19	.	.	PUNCT
cjfa-3277	140	1	on	on	ADP
cjfa-3277	140	2	the	the	DET
cjfa-3277	140	3	other	other	ADJ
cjfa-3277	140	4	hand	hand	NOUN
cjfa-3277	140	5	,	,	PUNCT
cjfa-3277	140	6	there	there	PRON
cjfa-3277	140	7	are	be	VERB
cjfa-3277	140	8	not	not	PART
cjfa-3277	140	9	anticipated	anticipate	VERB
cjfa-3277	140	10	r&d	r&d	NOUN
cjfa-3277	140	11	incentives	incentive	NOUN
cjfa-3277	140	12	in	in	ADP
cjfa-3277	140	13	the	the	DET
cjfa-3277	140	14	legislations	legislation	NOUN
cjfa-3277	140	15	of	of	ADP
cjfa-3277	140	16	,	,	PUNCT
cjfa-3277	140	17	inter	inter	PROPN
cjfa-3277	140	18	alia	alia	PROPN
cjfa-3277	140	19	,	,	PUNCT
cjfa-3277	140	20	finland	finland	PROPN
cjfa-3277	140	21	,	,	PUNCT
cjfa-3277	140	22	germany	germany	PROPN
cjfa-3277	140	23	and	and	CCONJ
cjfa-3277	140	24	sweden	sweden	PROPN
cjfa-3277	140	25	(	(	PUNCT
cjfa-3277	140	26	oecd	oecd	PROPN
cjfa-3277	140	27	2012	2012	NUM
cjfa-3277	140	28	,	,	PUNCT
cjfa-3277	140	29	157	157	NUM
cjfa-3277	140	30	)	)	PUNCT
cjfa-3277	140	31	.	.	PUNCT
cjfa-3277	141	1	nevertheless	nevertheless	ADV
cjfa-3277	141	2	,	,	PUNCT
cjfa-3277	141	3	in	in	ADP
cjfa-3277	141	4	these	these	DET
cjfa-3277	141	5	countries	country	NOUN
cjfa-3277	141	6	an	an	DET
cjfa-3277	141	7	activator	activator	NOUN
cjfa-3277	141	8	of	of	ADP
cjfa-3277	141	9	r&d	r&d	NOUN
cjfa-3277	141	10	activity	activity	NOUN
cjfa-3277	141	11	is	be	AUX
cjfa-3277	141	12	an	an	DET
cjfa-3277	141	13	extensive	extensive	ADJ
cjfa-3277	141	14	cooperation	cooperation	NOUN
cjfa-3277	141	15	between	between	ADP
cjfa-3277	141	16	enterprises	enterprise	NOUN
cjfa-3277	141	17	and	and	CCONJ
cjfa-3277	141	18	research	research	NOUN
cjfa-3277	141	19	institutes	institute	NOUN
cjfa-3277	141	20	.	.	PUNCT
cjfa-3277	142	1	models	model	NOUN
cjfa-3277	142	2	of	of	ADP
cjfa-3277	142	3	tax	tax	NOUN
cjfa-3277	142	4	incentives	incentive	NOUN
cjfa-3277	142	5	for	for	ADP
cjfa-3277	142	6	r&d	r&d	NOUN
cjfa-3277	142	7	activities	activity	NOUN
cjfa-3277	142	8	…	…	PUNCT
cjfa-3277	142	9	155	155	NUM
cjfa-3277	142	10	table	table	NOUN
cjfa-3277	142	11	3	3	NUM
cjfa-3277	142	12	.	.	PUNCT
cjfa-3277	142	13	description	description	NOUN
cjfa-3277	142	14	of	of	ADP
cjfa-3277	142	15	the	the	DET
cjfa-3277	142	16	basic5	basic5	PROPN
cjfa-3277	142	17	tax	tax	NOUN
cjfa-3277	142	18	allowances	allowance	NOUN
cjfa-3277	142	19	in	in	ADP
cjfa-3277	142	20	some	some	DET
cjfa-3277	142	21	countries	country	NOUN
cjfa-3277	142	22	country	country	NOUN
cjfa-3277	142	23	tax	tax	NOUN
cjfa-3277	142	24	rate	rate	NOUN
cjfa-3277	142	25	(	(	PUNCT
cjfa-3277	142	26	%	%	INTJ
cjfa-3277	142	27	)	)	PUNCT
cjfa-3277	142	28	tax	tax	NOUN
cjfa-3277	142	29	allowance	allowance	NOUN
cjfa-3277	142	30	tax	tax	NOUN
cjfa-3277	142	31	credit	credit	NOUN
cjfa-3277	142	32	eligible	eligible	ADJ
cjfa-3277	142	33	expenditures	expenditure	NOUN
cjfa-3277	142	34	tax	tax	NOUN
cjfa-3277	142	35	subsidy	subsidy	NOUN
cjfa-3277	142	36	ratiovolume	ratiovolume	VERB
cjfa-3277	142	37	incremental	incremental	ADJ
cjfa-3277	142	38	volume	volume	NOUN
cjfa-3277	142	39	incremental	incremental	ADJ
cjfa-3277	142	40	austria	austria	NOUN
cjfa-3277	142	41	25	25	NUM
cjfa-3277	142	42	10	10	NUM
cjfa-3277	142	43	%	%	NOUN
cjfa-3277	142	44	current	current	ADJ
cjfa-3277	142	45	expenditures	expenditure	NOUN
cjfa-3277	142	46	and	and	CCONJ
cjfa-3277	142	47	capital	capital	NOUN
cjfa-3277	142	48	expenditures	expenditure	NOUN
cjfa-3277	142	49	0.12	0.12	NUM
cjfa-3277	142	50	czech	czech	PROPN
cjfa-3277	142	51	rep	rep	PROPN
cjfa-3277	142	52	.	.	PROPN
cjfa-3277	142	53	19	19	NUM
cjfa-3277	142	54	200	200	NUM
cjfa-3277	142	55	%	%	NOUN
cjfa-3277	142	56	current	current	ADJ
cjfa-3277	142	57	expenditures	expenditure	NOUN
cjfa-3277	142	58	and	and	CCONJ
cjfa-3277	142	59	capital	capital	NOUN
cjfa-3277	142	60	expenditures	expenditure	NOUN
cjfa-3277	142	61	0.20	0.20	NUM
cjfa-3277	142	62	france	france	PROPN
cjfa-3277	142	63	33.33	33.33	NUM
cjfa-3277	142	64	30	30	NUM
cjfa-3277	142	65	%	%	NOUN
cjfa-3277	142	66	of	of	ADP
cjfa-3277	142	67	expenditures	expenditure	NOUN
cjfa-3277	142	68	related	relate	VERB
cjfa-3277	142	69	to	to	ADP
cjfa-3277	142	70	the	the	DET
cjfa-3277	142	71	amount	amount	NOUN
cjfa-3277	142	72	of	of	ADP
cjfa-3277	142	73	100	100	NUM
cjfa-3277	142	74	m	m	NOUN
cjfa-3277	142	75	euros	euro	NOUN
cjfa-3277	142	76	and	and	CCONJ
cjfa-3277	142	77	5	5	NUM
cjfa-3277	142	78	%	%	NOUN
cjfa-3277	142	79	of	of	ADP
cjfa-3277	142	80	expenditures	expenditure	NOUN
cjfa-3277	142	81	above	above	ADP
cjfa-3277	142	82	100	100	NUM
cjfa-3277	142	83	m	m	PROPN
cjfa-3277	142	84	euros	euros	NOUN
cjfa-3277	142	85	current	current	ADJ
cjfa-3277	142	86	expenditures	expenditure	NOUN
cjfa-3277	142	87	and	and	CCONJ
cjfa-3277	142	88	capital	capital	NOUN
cjfa-3277	142	89	expenditures	expenditure	NOUN
cjfa-3277	142	90	0.34	0.34	NUM
cjfa-3277	142	91	in	in	ADP
cjfa-3277	142	92	case	case	NOUN
cjfa-3277	142	93	of	of	ADP
cjfa-3277	142	94	large	large	ADJ
cjfa-3277	142	95	enterprises	enterprise	NOUN
cjfa-3277	142	96	and	and	CCONJ
cjfa-3277	142	97	0.43	0.43	NUM
cjfa-3277	142	98	in	in	ADP
cjfa-3277	142	99	case	case	NOUN
cjfa-3277	142	100	of	of	ADP
cjfa-3277	142	101	enterprises	enterprise	NOUN
cjfa-3277	142	102	from	from	ADP
cjfa-3277	142	103	the	the	DET
cjfa-3277	142	104	sme	sme	PROPN
cjfa-3277	142	105	sector	sector	PROPN
cjfa-3277	142	106	spain	spain	PROPN
cjfa-3277	142	107	30	30	NUM
cjfa-3277	142	108	50	50	NUM
cjfa-3277	142	109	%	%	NOUN
cjfa-3277	142	110	of	of	ADP
cjfa-3277	142	111	proceeds	proceed	NOUN
cjfa-3277	142	112	on	on	ADP
cjfa-3277	142	113	patent	patent	NOUN
cjfa-3277	142	114	rights	right	NOUN
cjfa-3277	142	115	assignment	assignment	NOUN
cjfa-3277	142	116	25	25	NUM
cjfa-3277	142	117	+42	+42	NOUN
cjfa-3277	142	118	of	of	ADP
cjfa-3277	142	119	the	the	DET
cjfa-3277	142	120	amount	amount	NOUN
cjfa-3277	142	121	of	of	ADP
cjfa-3277	142	122	excess	excess	NOUN
cjfa-3277	142	123	of	of	ADP
cjfa-3277	142	124	total	total	ADJ
cjfa-3277	142	125	r&d	r&d	NOUN
cjfa-3277	142	126	expenditures	expenditure	NOUN
cjfa-3277	142	127	related	relate	VERB
cjfa-3277	142	128	to	to	ADP
cjfa-3277	142	129	the	the	DET
cjfa-3277	142	130	mean	mean	NOUN
cjfa-3277	142	131	of	of	ADP
cjfa-3277	142	132	the	the	DET
cjfa-3277	142	133	two	two	NUM
cjfa-3277	142	134	last	last	ADJ
cjfa-3277	142	135	years	year	NOUN
cjfa-3277	142	136	current	current	ADJ
cjfa-3277	142	137	expenditures	expenditure	NOUN
cjfa-3277	142	138	0.35	0.35	NUM
cjfa-3277	142	139	8	8	NUM
cjfa-3277	142	140	%	%	NOUN
cjfa-3277	142	141	capital	capital	NOUN
cjfa-3277	142	142	expenditures	expenditure	NOUN
cjfa-3277	142	143	except	except	SCONJ
cjfa-3277	142	144	for	for	ADP
cjfa-3277	142	145	buildings	building	NOUN
cjfa-3277	142	146	portugal	portugal	PROPN
cjfa-3277	142	147	12.5–27.5	12.5–27.5	NUM
cjfa-3277	142	148	32.5	32.5	NUM
cjfa-3277	142	149	%	%	NOUN
cjfa-3277	142	150	+50	+50	NUM
cjfa-3277	142	151	of	of	ADP
cjfa-3277	142	152	the	the	DET
cjfa-3277	142	153	amount	amount	NOUN
cjfa-3277	142	154	of	of	ADP
cjfa-3277	142	155	excess	excess	NOUN
cjfa-3277	142	156	of	of	ADP
cjfa-3277	142	157	total	total	ADJ
cjfa-3277	142	158	r&d	r&d	NOUN
cjfa-3277	142	159	expenditures	expenditure	NOUN
cjfa-3277	142	160	related	relate	VERB
cjfa-3277	142	161	to	to	ADP
cjfa-3277	142	162	the	the	DET
cjfa-3277	142	163	mean	mean	NOUN
cjfa-3277	142	164	of	of	ADP
cjfa-3277	142	165	the	the	DET
cjfa-3277	142	166	last	last	ADJ
cjfa-3277	142	167	two	two	NUM
cjfa-3277	142	168	years	year	NOUN
cjfa-3277	142	169	(	(	PUNCT
cjfa-3277	142	170	maximum	maximum	ADJ
cjfa-3277	142	171	to	to	ADP
cjfa-3277	142	172	the	the	DET
cjfa-3277	142	173	level	level	NOUN
cjfa-3277	142	174	of	of	ADP
cjfa-3277	142	175	1.5	1.5	NUM
cjfa-3277	142	176	million	million	NUM
cjfa-3277	142	177	euros	euro	NOUN
cjfa-3277	142	178	)	)	PUNCT
cjfa-3277	142	179	current	current	ADJ
cjfa-3277	142	180	expenditures	expenditure	NOUN
cjfa-3277	142	181	and	and	CCONJ
cjfa-3277	142	182	capital	capital	NOUN
cjfa-3277	142	183	expenditures	expenditure	NOUN
cjfa-3277	142	184	0.41	0.41	NUM
cjfa-3277	142	185	5	5	NUM
cjfa-3277	142	186	 	 	SPACE
cjfa-3277	142	187	besides	besides	SCONJ
cjfa-3277	142	188	the	the	DET
cjfa-3277	142	189	incentives	incentive	NOUN
cjfa-3277	142	190	specified	specify	VERB
cjfa-3277	142	191	in	in	ADP
cjfa-3277	142	192	table	table	NOUN
cjfa-3277	142	193	3	3	NUM
cjfa-3277	142	194	,	,	PUNCT
cjfa-3277	142	195	there	there	PRON
cjfa-3277	142	196	are	be	VERB
cjfa-3277	142	197	also	also	ADV
cjfa-3277	142	198	other	other	ADJ
cjfa-3277	142	199	reliefs	relief	NOUN
cjfa-3277	142	200	envisaged	envisage	VERB
cjfa-3277	142	201	in	in	ADP
cjfa-3277	142	202	legislations	legislation	NOUN
cjfa-3277	142	203	of	of	ADP
cjfa-3277	142	204	individual	individual	ADJ
cjfa-3277	142	205	states	state	NOUN
cjfa-3277	142	206	.	.	PUNCT
cjfa-3277	143	1	for	for	ADP
cjfa-3277	143	2	example	example	NOUN
cjfa-3277	143	3	,	,	PUNCT
cjfa-3277	143	4	they	they	PRON
cjfa-3277	143	5	may	may	AUX
cjfa-3277	143	6	be	be	AUX
cjfa-3277	143	7	allowances	allowance	NOUN
cjfa-3277	143	8	related	relate	VERB
cjfa-3277	143	9	to	to	ADP
cjfa-3277	143	10	payment	payment	NOUN
cjfa-3277	143	11	of	of	ADP
cjfa-3277	143	12	wages	wage	NOUN
cjfa-3277	143	13	and	and	CCONJ
cjfa-3277	143	14	salaries	salary	NOUN
cjfa-3277	143	15	for	for	ADP
cjfa-3277	143	16	employees	employee	NOUN
cjfa-3277	143	17	involved	involve	VERB
cjfa-3277	143	18	in	in	ADP
cjfa-3277	143	19	r&d	r&d	NOUN
cjfa-3277	143	20	activity	activity	NOUN
cjfa-3277	143	21	or	or	CCONJ
cjfa-3277	143	22	the	the	DET
cjfa-3277	143	23	preferential	preferential	ADJ
cjfa-3277	143	24	rates	rate	NOUN
cjfa-3277	143	25	of	of	ADP
cjfa-3277	143	26	taxation	taxation	NOUN
cjfa-3277	143	27	of	of	ADP
cjfa-3277	143	28	licensing	licensing	NOUN
cjfa-3277	143	29	revenues	revenue	NOUN
cjfa-3277	143	30	.	.	PUNCT
cjfa-3277	144	1	joanna	joanna	PROPN
cjfa-3277	144	2	szlęzak	szlęzak	PROPN
cjfa-3277	144	3	-	-	PUNCT
cjfa-3277	144	4	matusewicz156	matusewicz156	PROPN
cjfa-3277	144	5	country	country	NOUN
cjfa-3277	144	6	tax	tax	NOUN
cjfa-3277	144	7	rate	rate	NOUN
cjfa-3277	144	8	(	(	PUNCT
cjfa-3277	144	9	%	%	INTJ
cjfa-3277	144	10	)	)	PUNCT
cjfa-3277	144	11	tax	tax	NOUN
cjfa-3277	144	12	allowance	allowance	NOUN
cjfa-3277	144	13	tax	tax	NOUN
cjfa-3277	144	14	credit	credit	NOUN
cjfa-3277	144	15	eligible	eligible	ADJ
cjfa-3277	144	16	expenditures	expenditure	NOUN
cjfa-3277	144	17	tax	tax	NOUN
cjfa-3277	144	18	subsidy	subsidy	NOUN
cjfa-3277	144	19	ratiovolume	ratiovolume	VERB
cjfa-3277	144	20	incremental	incremental	ADJ
cjfa-3277	144	21	volume	volume	NOUN
cjfa-3277	144	22	incremental	incremental	ADJ
cjfa-3277	144	23	hungary	hungary	PROPN
cjfa-3277	144	24	10/19	10/19	NUM
cjfa-3277	144	25	200	200	NUM
cjfa-3277	144	26	%	%	NOUN
cjfa-3277	144	27	+100	+100	NUM
cjfa-3277	144	28	%	%	NOUN
cjfa-3277	144	29	in	in	ADP
cjfa-3277	144	30	case	case	NOUN
cjfa-3277	144	31	of	of	ADP
cjfa-3277	144	32	cooperation	cooperation	NOUN
cjfa-3277	144	33	with	with	ADP
cjfa-3277	144	34	research	research	NOUN
cjfa-3277	144	35	institutes	institute	NOUN
cjfa-3277	144	36	0.22	0.22	NUM
cjfa-3277	144	37	poland	poland	PROPN
cjfa-3277	144	38	18/32	18/32	NUM
cjfa-3277	144	39	or	or	CCONJ
cjfa-3277	144	40	19	19	NUM
cjfa-3277	144	41	150	150	NUM
cjfa-3277	144	42	%	%	NOUN
cjfa-3277	144	43	only	only	ADV
cjfa-3277	144	44	intangible	intangible	ADJ
cjfa-3277	144	45	assets	asset	NOUN
cjfa-3277	144	46	set	set	VERB
cjfa-3277	144	47	forth	forth	ADP
cjfa-3277	144	48	in	in	ADP
cjfa-3277	144	49	the	the	DET
cjfa-3277	144	50	act	act	NOUN
cjfa-3277	144	51	-0.01	-0.01	NUM
cjfa-3277	144	52	s	s	NOUN
cjfa-3277	144	53	o	o	NOUN
cjfa-3277	144	54	u	u	NOUN
cjfa-3277	144	55	r	r	NOUN
cjfa-3277	144	56	c	c	NOUN
cjfa-3277	144	57	e	e	NOUN
cjfa-3277	144	58	:	:	PUNCT
cjfa-3277	144	59	own	own	ADJ
cjfa-3277	144	60	compilation	compilation	NOUN
cjfa-3277	144	61	based	base	VERB
cjfa-3277	144	62	on	on	ADP
cjfa-3277	144	63	:	:	PUNCT
cjfa-3277	144	64	stewart	stewart	PROPN
cjfa-3277	144	65	,	,	PUNCT
cjfa-3277	144	66	warda	warda	PROPN
cjfa-3277	144	67	,	,	PUNCT
cjfa-3277	144	68	atkinson	atkinson	PROPN
cjfa-3277	144	69	2012	2012	NUM
cjfa-3277	144	70	;	;	PUNCT
cjfa-3277	144	71	oecd	oecd	PROPN
cjfa-3277	144	72	2011	2011	NUM
cjfa-3277	144	73	;	;	PUNCT
cjfa-3277	144	74	deloitte	deloitte	PROPN
cjfa-3277	144	75	2013	2013	NUM
cjfa-3277	144	76	.	.	PUNCT
cjfa-3277	145	1	reliefs	relief	NOUN
cjfa-3277	145	2	and	and	CCONJ
cjfa-3277	145	3	incentives	incentive	NOUN
cjfa-3277	145	4	occurring	occur	VERB
cjfa-3277	145	5	in	in	ADP
cjfa-3277	145	6	the	the	DET
cjfa-3277	145	7	eu	eu	PROPN
cjfa-3277	145	8	countries	country	NOUN
cjfa-3277	145	9	have	have	VERB
cjfa-3277	145	10	the	the	DET
cjfa-3277	145	11	form	form	NOUN
cjfa-3277	145	12	(	(	PUNCT
cjfa-3277	145	13	in	in	ADP
cjfa-3277	145	14	most	most	ADJ
cjfa-3277	145	15	cases	case	NOUN
cjfa-3277	145	16	)	)	PUNCT
cjfa-3277	145	17	of	of	ADP
cjfa-3277	145	18	tax	tax	NOUN
cjfa-3277	145	19	credit	credit	NOUN
cjfa-3277	145	20	based	base	VERB
cjfa-3277	145	21	on	on	ADP
cjfa-3277	145	22	the	the	DET
cjfa-3277	145	23	volume	volume	NOUN
cjfa-3277	145	24	of	of	ADP
cjfa-3277	145	25	r&d	r&d	NOUN
cjfa-3277	145	26	expenditures	expenditure	NOUN
cjfa-3277	145	27	(	(	PUNCT
cjfa-3277	145	28	volume	volume	NOUN
cjfa-3277	145	29	incentives	incentive	NOUN
cjfa-3277	145	30	)	)	PUNCT
cjfa-3277	145	31	.	.	PUNCT
cjfa-3277	146	1	recently	recently	ADV
cjfa-3277	146	2	,	,	PUNCT
cjfa-3277	146	3	there	there	PRON
cjfa-3277	146	4	can	can	AUX
cjfa-3277	146	5	be	be	AUX
cjfa-3277	146	6	seen	see	VERB
cjfa-3277	146	7	the	the	DET
cjfa-3277	146	8	trend	trend	NOUN
cjfa-3277	146	9	to	to	PART
cjfa-3277	146	10	replace	replace	VERB
cjfa-3277	146	11	deductions	deduction	NOUN
cjfa-3277	146	12	determined	determine	VERB
cjfa-3277	146	13	on	on	ADP
cjfa-3277	146	14	the	the	DET
cjfa-3277	146	15	incremental	incremental	ADJ
cjfa-3277	146	16	basis	basis	NOUN
cjfa-3277	146	17	by	by	ADP
cjfa-3277	146	18	deduction	deduction	NOUN
cjfa-3277	146	19	depending	depend	VERB
cjfa-3277	146	20	on	on	ADP
cjfa-3277	146	21	the	the	DET
cjfa-3277	146	22	volume	volume	NOUN
cjfa-3277	146	23	of	of	ADP
cjfa-3277	146	24	outlays	outlay	NOUN
cjfa-3277	146	25	.	.	PUNCT
cjfa-3277	147	1	adoption	adoption	NOUN
cjfa-3277	147	2	of	of	ADP
cjfa-3277	147	3	this	this	DET
cjfa-3277	147	4	solution	solution	NOUN
cjfa-3277	147	5	,	,	PUNCT
cjfa-3277	147	6	although	although	SCONJ
cjfa-3277	147	7	certainly	certainly	ADV
cjfa-3277	147	8	more	more	ADV
cjfa-3277	147	9	expensive	expensive	ADJ
cjfa-3277	147	10	for	for	ADP
cjfa-3277	147	11	the	the	DET
cjfa-3277	147	12	state	state	NOUN
cjfa-3277	147	13	budget	budget	NOUN
cjfa-3277	147	14	,	,	PUNCT
cjfa-3277	147	15	is	be	AUX
cjfa-3277	147	16	simpler	simple	ADJ
cjfa-3277	147	17	in	in	ADP
cjfa-3277	147	18	introduction	introduction	NOUN
cjfa-3277	147	19	and	and	CCONJ
cjfa-3277	147	20	better	well	ADJ
cjfa-3277	147	21	motivates	motivate	VERB
cjfa-3277	147	22	entrepreneurs	entrepreneur	NOUN
cjfa-3277	147	23	for	for	ADP
cjfa-3277	147	24	r&d	r&d	NOUN
cjfa-3277	147	25	activeness	activeness	NOUN
cjfa-3277	147	26	in	in	ADP
cjfa-3277	147	27	the	the	DET
cjfa-3277	147	28	situation	situation	NOUN
cjfa-3277	147	29	of	of	ADP
cjfa-3277	147	30	economic	economic	ADJ
cjfa-3277	147	31	slowdown	slowdown	NOUN
cjfa-3277	147	32	.	.	PUNCT
cjfa-3277	148	1	the	the	DET
cjfa-3277	148	2	years	year	NOUN
cjfa-3277	148	3	of	of	ADP
cjfa-3277	148	4	the	the	DET
cjfa-3277	148	5	financial	financial	ADJ
cjfa-3277	148	6	crisis	crisis	NOUN
cjfa-3277	148	7	are	be	AUX
cjfa-3277	148	8	a	a	DET
cjfa-3277	148	9	period	period	NOUN
cjfa-3277	148	10	of	of	ADP
cjfa-3277	148	11	reforming	reforming	NOUN
cjfa-3277	148	12	of	of	ADP
cjfa-3277	148	13	r&d	r&d	NOUN
cjfa-3277	148	14	incentives	incentive	NOUN
cjfa-3277	148	15	regimes	regime	VERB
cjfa-3277	148	16	.	.	PUNCT
cjfa-3277	149	1	the	the	DET
cjfa-3277	149	2	general	general	ADJ
cjfa-3277	149	3	trend	trend	NOUN
cjfa-3277	149	4	taking	take	VERB
cjfa-3277	149	5	place	place	NOUN
cjfa-3277	149	6	in	in	ADP
cjfa-3277	149	7	the	the	DET
cjfa-3277	149	8	majority	majority	NOUN
cjfa-3277	149	9	of	of	ADP
cjfa-3277	149	10	oecd	oecd	PROPN
cjfa-3277	149	11	member	member	NOUN
cjfa-3277	149	12	states	state	NOUN
cjfa-3277	149	13	is	be	AUX
cjfa-3277	149	14	growth	growth	NOUN
cjfa-3277	149	15	of	of	ADP
cjfa-3277	149	16	relief	relief	NOUN
cjfa-3277	149	17	accessibility	accessibility	NOUN
cjfa-3277	149	18	,	,	PUNCT
cjfa-3277	149	19	amount	amount	NOUN
cjfa-3277	149	20	of	of	ADP
cjfa-3277	149	21	deductions	deduction	NOUN
cjfa-3277	149	22	as	as	ADV
cjfa-3277	149	23	well	well	ADV
cjfa-3277	149	24	as	as	ADP
cjfa-3277	149	25	simplification	simplification	NOUN
cjfa-3277	149	26	of	of	ADP
cjfa-3277	149	27	the	the	DET
cjfa-3277	149	28	relief	relief	NOUN
cjfa-3277	149	29	construction	construction	NOUN
cjfa-3277	149	30	.	.	PUNCT
cjfa-3277	150	1	as	as	ADP
cjfa-3277	150	2	an	an	DET
cjfa-3277	150	3	example	example	NOUN
cjfa-3277	150	4	there	there	PRON
cjfa-3277	150	5	can	can	AUX
cjfa-3277	150	6	be	be	AUX
cjfa-3277	150	7	indicated	indicate	VERB
cjfa-3277	150	8	france	france	PROPN
cjfa-3277	150	9	where	where	SCONJ
cjfa-3277	150	10	in	in	ADP
cjfa-3277	150	11	2008	2008	NUM
cjfa-3277	150	12	the	the	DET
cjfa-3277	150	13	complicated	complicate	VERB
cjfa-3277	150	14	hybrid	hybrid	ADJ
cjfa-3277	150	15	mechanism	mechanism	NOUN
cjfa-3277	150	16	of	of	ADP
cjfa-3277	150	17	deductions	deduction	NOUN
cjfa-3277	150	18	was	be	AUX
cjfa-3277	150	19	replaced	replace	VERB
cjfa-3277	150	20	by	by	ADP
cjfa-3277	150	21	a	a	DET
cjfa-3277	150	22	simple	simple	ADJ
cjfa-3277	150	23	r&d	r&d	NOUN
cjfa-3277	150	24	expenditure	expenditure	NOUN
cjfa-3277	150	25	volume	volume	NOUN
cjfa-3277	150	26	incentive	incentive	NOUN
cjfa-3277	150	27	.	.	PUNCT
cjfa-3277	151	1	the	the	DET
cjfa-3277	151	2	basis	basis	NOUN
cjfa-3277	151	3	for	for	ADP
cjfa-3277	151	4	deductions	deduction	NOUN
cjfa-3277	151	5	in	in	ADP
cjfa-3277	151	6	the	the	DET
cjfa-3277	151	7	european	european	ADJ
cjfa-3277	151	8	solutions	solution	NOUN
cjfa-3277	151	9	is	be	AUX
cjfa-3277	151	10	,	,	PUNCT
cjfa-3277	151	11	first	first	ADV
cjfa-3277	151	12	of	of	ADP
cjfa-3277	151	13	all	all	PRON
cjfa-3277	151	14	,	,	PUNCT
cjfa-3277	151	15	current	current	ADJ
cjfa-3277	151	16	expenditure	expenditure	NOUN
cjfa-3277	151	17	,	,	PUNCT
cjfa-3277	151	18	inclusive	inclusive	ADJ
cjfa-3277	151	19	of	of	ADP
cjfa-3277	151	20	,	,	PUNCT
cjfa-3277	151	21	inter	inter	PROPN
cjfa-3277	151	22	alia	alia	NOUN
cjfa-3277	151	23	,	,	PUNCT
cjfa-3277	151	24	remuneration	remuneration	NOUN
cjfa-3277	151	25	of	of	ADP
cjfa-3277	151	26	the	the	DET
cjfa-3277	151	27	employees	employee	NOUN
cjfa-3277	151	28	involved	involve	VERB
cjfa-3277	151	29	in	in	ADP
cjfa-3277	151	30	research	research	NOUN
cjfa-3277	151	31	and	and	CCONJ
cjfa-3277	151	32	development	development	NOUN
cjfa-3277	151	33	activity	activity	NOUN
cjfa-3277	151	34	,	,	PUNCT
cjfa-3277	151	35	exploitation	exploitation	NOUN
cjfa-3277	151	36	costs	cost	NOUN
cjfa-3277	151	37	,	,	PUNCT
cjfa-3277	151	38	materials	material	NOUN
cjfa-3277	151	39	,	,	PUNCT
cjfa-3277	151	40	costs	cost	NOUN
cjfa-3277	151	41	of	of	ADP
cjfa-3277	151	42	energy	energy	NOUN
cjfa-3277	151	43	,	,	PUNCT
cjfa-3277	151	44	etc	etc	X
cjfa-3277	151	45	.	.	X
cjfa-3277	151	46	deductible	deductible	ADJ
cjfa-3277	151	47	are	be	AUX
cjfa-3277	151	48	also	also	ADV
cjfa-3277	151	49	capital	capital	NOUN
cjfa-3277	151	50	expenditures	expenditure	NOUN
cjfa-3277	151	51	,	,	PUNCT
cjfa-3277	151	52	albeit	albeit	SCONJ
cjfa-3277	151	53	,	,	PUNCT
cjfa-3277	151	54	in	in	ADP
cjfa-3277	151	55	this	this	DET
cjfa-3277	151	56	case	case	NOUN
cjfa-3277	151	57	,	,	PUNCT
cjfa-3277	151	58	there	there	PRON
cjfa-3277	151	59	may	may	AUX
cjfa-3277	151	60	take	take	VERB
cjfa-3277	151	61	place	place	NOUN
cjfa-3277	151	62	some	some	DET
cjfa-3277	151	63	limitations	limitation	NOUN
cjfa-3277	151	64	(	(	PUNCT
cjfa-3277	151	65	e.g.	e.g.	ADV
cjfa-3277	151	66	exclusions	exclusion	NOUN
cjfa-3277	151	67	related	relate	VERB
cjfa-3277	151	68	to	to	ADP
cjfa-3277	151	69	buildings	building	NOUN
cjfa-3277	151	70	)	)	PUNCT
cjfa-3277	151	71	.	.	PUNCT
cjfa-3277	152	1	the	the	DET
cjfa-3277	152	2	r&d	r&d	NOUN
cjfa-3277	152	3	incentive6	incentive6	NOUN
cjfa-3277	152	4	theoretically	theoretically	ADV
cjfa-3277	152	5	exists	exist	VERB
cjfa-3277	152	6	also	also	ADV
cjfa-3277	152	7	in	in	ADP
cjfa-3277	152	8	the	the	DET
cjfa-3277	152	9	polish	polish	ADJ
cjfa-3277	152	10	legal	legal	ADJ
cjfa-3277	152	11	order	order	NOUN
cjfa-3277	152	12	,	,	PUNCT
cjfa-3277	152	13	although	although	SCONJ
cjfa-3277	152	14	in	in	ADP
cjfa-3277	152	15	reality	reality	NOUN
cjfa-3277	152	16	it	it	PRON
cjfa-3277	152	17	does	do	AUX
cjfa-3277	152	18	not	not	PART
cjfa-3277	152	19	anything	anything	PRON
cjfa-3277	152	20	common	common	ADJ
cjfa-3277	152	21	with	with	ADP
cjfa-3277	152	22	the	the	DET
cjfa-3277	152	23	classical	classical	ADJ
cjfa-3277	152	24	r&d	r&d	NOUN
cjfa-3277	152	25	incentive	incentive	NOUN
cjfa-3277	152	26	taking	take	VERB
cjfa-3277	152	27	place	place	NOUN
cjfa-3277	152	28	in	in	ADP
cjfa-3277	152	29	other	other	ADJ
cjfa-3277	152	30	countries	country	NOUN
cjfa-3277	152	31	of	of	ADP
cjfa-3277	152	32	the	the	DET
cjfa-3277	152	33	european	european	PROPN
cjfa-3277	152	34	union	union	PROPN
cjfa-3277	152	35	(	(	PUNCT
cjfa-3277	152	36	ustawa	ustawa	PROPN
cjfa-3277	152	37	1992	1992	NUM
cjfa-3277	152	38	,	,	PUNCT
cjfa-3277	152	39	art	art	NOUN
cjfa-3277	152	40	18b	18b	NUM
cjfa-3277	152	41	;	;	PUNCT
cjfa-3277	152	42	6	6	NUM
cjfa-3277	152	43	 	 	SPACE
cjfa-3277	152	44	in	in	ADP
cjfa-3277	152	45	the	the	DET
cjfa-3277	152	46	article	article	NOUN
cjfa-3277	152	47	,	,	PUNCT
cjfa-3277	152	48	there	there	PRON
cjfa-3277	152	49	is	be	VERB
cjfa-3277	152	50	abandoned	abandon	VERB
cjfa-3277	152	51	the	the	DET
cjfa-3277	152	52	incentive	incentive	NOUN
cjfa-3277	152	53	issuing	issue	VERB
cjfa-3277	152	54	from	from	ADP
cjfa-3277	152	55	having	have	VERB
cjfa-3277	152	56	the	the	DET
cjfa-3277	152	57	status	status	NOUN
cjfa-3277	152	58	of	of	ADP
cjfa-3277	152	59	r&d	r&d	NOUN
cjfa-3277	152	60	centre	centre	NOUN
cjfa-3277	152	61	due	due	ADP
cjfa-3277	152	62	to	to	ADP
cjfa-3277	152	63	very	very	ADV
cjfa-3277	152	64	restrictive	restrictive	ADJ
cjfa-3277	152	65	conditions	condition	NOUN
cjfa-3277	152	66	to	to	PART
cjfa-3277	152	67	be	be	AUX
cjfa-3277	152	68	met	meet	VERB
cjfa-3277	152	69	to	to	PART
cjfa-3277	152	70	be	be	AUX
cjfa-3277	152	71	eligible	eligible	ADJ
cjfa-3277	152	72	to	to	ADP
cjfa-3277	152	73	preferences	preference	NOUN
cjfa-3277	152	74	.	.	PUNCT
cjfa-3277	153	1	in	in	ADP
cjfa-3277	153	2	2013	2013	NUM
cjfa-3277	153	3	,	,	PUNCT
cjfa-3277	153	4	there	there	PRON
cjfa-3277	153	5	were	be	VERB
cjfa-3277	153	6	only	only	ADV
cjfa-3277	153	7	28	28	NUM
cjfa-3277	153	8	such	such	ADJ
cjfa-3277	153	9	entities	entity	NOUN
cjfa-3277	153	10	;	;	PUNCT
cjfa-3277	153	11	after	after	ADP
cjfa-3277	153	12	:	:	PUNCT
cjfa-3277	153	13	http://bip.mg.gov.plchile/jednostki+organizacyj	http://bip.mg.gov.plchile/jednostki+organizacyj	PROPN
cjfa-3277	153	14	models	model	NOUN
cjfa-3277	153	15	of	of	ADP
cjfa-3277	153	16	tax	tax	NOUN
cjfa-3277	153	17	incentives	incentive	NOUN
cjfa-3277	153	18	for	for	ADP
cjfa-3277	153	19	r&d	r&d	NOUN
cjfa-3277	153	20	activities	activity	NOUN
cjfa-3277	153	21	…	…	PUNCT
cjfa-3277	153	22	157	157	NUM
cjfa-3277	153	23	ustawa	ustawa	NOUN
cjfa-3277	153	24	1991	1991	NUM
cjfa-3277	153	25	,	,	PUNCT
cjfa-3277	153	26	art	art	NOUN
cjfa-3277	153	27	26c	26c	NUM
cjfa-3277	153	28	)	)	PUNCT
cjfa-3277	153	29	.	.	PUNCT
cjfa-3277	154	1	the	the	DET
cjfa-3277	154	2	construction	construction	NOUN
cjfa-3277	154	3	of	of	ADP
cjfa-3277	154	4	relief	relief	NOUN
cjfa-3277	154	5	for	for	ADP
cjfa-3277	154	6	purchase	purchase	NOUN
cjfa-3277	154	7	of	of	ADP
cjfa-3277	154	8	new	new	ADJ
cjfa-3277	154	9	technologies	technology	NOUN
cjfa-3277	154	10	allows	allow	VERB
cjfa-3277	154	11	deducting	deduct	VERB
cjfa-3277	154	12	from	from	ADP
cjfa-3277	154	13	the	the	DET
cjfa-3277	154	14	taxation	taxation	NOUN
cjfa-3277	154	15	base	base	NOUN
cjfa-3277	154	16	150	150	NUM
cjfa-3277	154	17	%	%	NOUN
cjfa-3277	154	18	of	of	ADP
cjfa-3277	154	19	the	the	DET
cjfa-3277	154	20	expenses	expense	NOUN
cjfa-3277	154	21	incurred	incur	VERB
cjfa-3277	154	22	,	,	PUNCT
cjfa-3277	154	23	of	of	ADP
cjfa-3277	154	24	which	which	PRON
cjfa-3277	154	25	100	100	NUM
cjfa-3277	154	26	%	%	NOUN
cjfa-3277	154	27	on	on	ADP
cjfa-3277	154	28	the	the	DET
cjfa-3277	154	29	general	general	ADJ
cjfa-3277	154	30	principle	principle	NOUN
cjfa-3277	154	31	,	,	PUNCT
cjfa-3277	154	32	most	most	ADV
cjfa-3277	154	33	often	often	ADV
cjfa-3277	154	34	within	within	ADP
cjfa-3277	154	35	depreciation	depreciation	NOUN
cjfa-3277	154	36	,	,	PUNCT
cjfa-3277	154	37	and	and	CCONJ
cjfa-3277	154	38	the	the	DET
cjfa-3277	154	39	additional	additional	ADJ
cjfa-3277	154	40	50	50	NUM
cjfa-3277	154	41	%	%	NOUN
cjfa-3277	154	42	within	within	ADP
cjfa-3277	154	43	the	the	DET
cjfa-3277	154	44	framework	framework	NOUN
cjfa-3277	154	45	of	of	ADP
cjfa-3277	154	46	the	the	DET
cjfa-3277	154	47	relief	relief	NOUN
cjfa-3277	154	48	.	.	PUNCT
cjfa-3277	155	1	theoretically	theoretically	ADV
cjfa-3277	155	2	the	the	DET
cjfa-3277	155	3	tax	tax	NOUN
cjfa-3277	155	4	advantage	advantage	NOUN
cjfa-3277	155	5	is	be	AUX
cjfa-3277	155	6	apparent	apparent	ADJ
cjfa-3277	155	7	.	.	PUNCT
cjfa-3277	156	1	in	in	ADP
cjfa-3277	156	2	practice	practice	NOUN
cjfa-3277	156	3	,	,	PUNCT
cjfa-3277	156	4	however	however	ADV
cjfa-3277	156	5	,	,	PUNCT
cjfa-3277	156	6	it	it	PRON
cjfa-3277	156	7	is	be	AUX
cjfa-3277	156	8	unnoticeable	unnoticeable	ADJ
cjfa-3277	156	9	by	by	ADP
cjfa-3277	156	10	entrepreneurs	entrepreneur	NOUN
cjfa-3277	156	11	who	who	PRON
cjfa-3277	156	12	do	do	AUX
cjfa-3277	156	13	not	not	PART
cjfa-3277	156	14	display	display	VERB
cjfa-3277	156	15	any	any	DET
cjfa-3277	156	16	major	major	ADJ
cjfa-3277	156	17	interest	interest	NOUN
cjfa-3277	156	18	in	in	ADP
cjfa-3277	156	19	deductions	deduction	NOUN
cjfa-3277	156	20	.	.	PUNCT
cjfa-3277	157	1	in	in	ADP
cjfa-3277	157	2	2012	2012	NUM
cjfa-3277	157	3	,	,	PUNCT
cjfa-3277	157	4	only	only	ADV
cjfa-3277	157	5	42	42	NUM
cjfa-3277	157	6	enterprises	enterprise	NOUN
cjfa-3277	157	7	taxed	tax	VERB
cjfa-3277	157	8	by	by	ADP
cjfa-3277	157	9	the	the	DET
cjfa-3277	157	10	personal	personal	ADJ
cjfa-3277	157	11	income	income	NOUN
cjfa-3277	157	12	tax	tax	NOUN
cjfa-3277	157	13	and	and	CCONJ
cjfa-3277	157	14	94	94	NUM
cjfa-3277	157	15	–	–	PUNCT
cjfa-3277	157	16	by	by	ADP
cjfa-3277	157	17	the	the	DET
cjfa-3277	157	18	corporate	corporate	ADJ
cjfa-3277	157	19	income	income	NOUN
cjfa-3277	157	20	tax	tax	NOUN
cjfa-3277	157	21	exercised	exercise	VERB
cjfa-3277	157	22	the	the	DET
cjfa-3277	157	23	right	right	NOUN
cjfa-3277	157	24	to	to	PART
cjfa-3277	157	25	make	make	VERB
cjfa-3277	157	26	use	use	NOUN
cjfa-3277	157	27	of	of	ADP
cjfa-3277	157	28	the	the	DET
cjfa-3277	157	29	allowance	allowance	NOUN
cjfa-3277	157	30	.	.	PUNCT
cjfa-3277	158	1	in	in	ADP
cjfa-3277	158	2	earlier	early	ADJ
cjfa-3277	158	3	years	year	NOUN
cjfa-3277	158	4	,	,	PUNCT
cjfa-3277	158	5	the	the	DET
cjfa-3277	158	6	trend	trend	NOUN
cjfa-3277	158	7	was	be	AUX
cjfa-3277	158	8	similar.7	similar.7	ADJ
cjfa-3277	158	9	this	this	PRON
cjfa-3277	158	10	is	be	AUX
cjfa-3277	158	11	also	also	ADV
cjfa-3277	158	12	confirmed	confirm	VERB
cjfa-3277	158	13	by	by	ADP
cjfa-3277	158	14	the	the	DET
cjfa-3277	158	15	annual	annual	ADJ
cjfa-3277	158	16	data	datum	NOUN
cjfa-3277	158	17	published	publish	VERB
cjfa-3277	158	18	by	by	ADP
cjfa-3277	158	19	the	the	DET
cjfa-3277	158	20	oecd	oecd	PROPN
cjfa-3277	158	21	,	,	PUNCT
cjfa-3277	158	22	in	in	ADP
cjfa-3277	158	23	accordance	accordance	NOUN
cjfa-3277	158	24	to	to	ADP
cjfa-3277	158	25	which	which	PRON
cjfa-3277	158	26	the	the	DET
cjfa-3277	158	27	ratio	ratio	NOUN
cjfa-3277	158	28	of	of	ADP
cjfa-3277	158	29	use	use	NOUN
cjfa-3277	158	30	r&d	r&d	NOUN
cjfa-3277	158	31	incentive	incentive	NOUN
cjfa-3277	158	32	related	relate	VERB
cjfa-3277	158	33	to	to	ADP
cjfa-3277	158	34	gdp	gdp	NOUN
cjfa-3277	158	35	is	be	AUX
cjfa-3277	158	36	zero	zero	NUM
cjfa-3277	158	37	,	,	PUNCT
cjfa-3277	158	38	whereas	whereas	SCONJ
cjfa-3277	158	39	in	in	ADP
cjfa-3277	158	40	the	the	DET
cjfa-3277	158	41	czech	czech	PROPN
cjfa-3277	158	42	republic	republic	NOUN
cjfa-3277	158	43	it	it	PRON
cjfa-3277	158	44	accounts	account	VERB
cjfa-3277	158	45	for	for	ADP
cjfa-3277	158	46	0.028	0.028	NUM
cjfa-3277	158	47	%	%	NOUN
cjfa-3277	158	48	,	,	PUNCT
cjfa-3277	158	49	in	in	ADP
cjfa-3277	158	50	hungary	hungary	PROPN
cjfa-3277	158	51	–	–	PUNCT
cjfa-3277	158	52	for	for	ADP
cjfa-3277	158	53	0.09	0.09	NUM
cjfa-3277	158	54	%	%	NOUN
cjfa-3277	158	55	,	,	PUNCT
cjfa-3277	158	56	in	in	ADP
cjfa-3277	158	57	portugal	portugal	PROPN
cjfa-3277	158	58	–	–	PUNCT
cjfa-3277	158	59	for	for	ADP
cjfa-3277	158	60	0.172	0.172	NUM
cjfa-3277	158	61	%	%	NOUN
cjfa-3277	158	62	,	,	PUNCT
cjfa-3277	158	63	and	and	CCONJ
cjfa-3277	158	64	in	in	ADP
cjfa-3277	158	65	france	france	PROPN
cjfa-3277	158	66	,	,	PUNCT
cjfa-3277	158	67	which	which	PRON
cjfa-3277	158	68	takes	take	VERB
cjfa-3277	158	69	the	the	DET
cjfa-3277	158	70	first	first	ADJ
cjfa-3277	158	71	position	position	NOUN
cjfa-3277	158	72	in	in	ADP
cjfa-3277	158	73	this	this	DET
cjfa-3277	158	74	classification	classification	NOUN
cjfa-3277	158	75	–	–	PUNCT
cjfa-3277	158	76	for	for	ADP
cjfa-3277	158	77	0.261	0.261	NUM
cjfa-3277	158	78	%	%	NOUN
cjfa-3277	158	79	(	(	PUNCT
cjfa-3277	158	80	oecd	oecd	PROPN
cjfa-3277	158	81	2012	2012	NUM
cjfa-3277	158	82	,	,	PUNCT
cjfa-3277	158	83	162	162	NUM
cjfa-3277	158	84	)	)	PUNCT
cjfa-3277	158	85	.	.	PUNCT
cjfa-3277	159	1	impact	impact	NOUN
cjfa-3277	159	2	of	of	ADP
cjfa-3277	159	3	the	the	DET
cjfa-3277	159	4	tax	tax	NOUN
cjfa-3277	159	5	incentive	incentive	NOUN
cjfa-3277	159	6	on	on	ADP
cjfa-3277	159	7	enterprises	enterprise	NOUN
cjfa-3277	159	8	’	'	PUNCT
cjfa-3277	159	9	activeness	activeness	NOUN
cjfa-3277	159	10	in	in	ADP
cjfa-3277	159	11	the	the	DET
cjfa-3277	159	12	r&d	r&d	NOUN
cjfa-3277	159	13	sphere	sphere	NOUN
cjfa-3277	159	14	measured	measure	VERB
cjfa-3277	159	15	by	by	ADP
cjfa-3277	159	16	the	the	DET
cjfa-3277	159	17	tax	tax	NOUN
cjfa-3277	159	18	subsidy	subsidy	NOUN
cjfa-3277	159	19	ratio	ratio	NOUN
cjfa-3277	159	20	(	(	PUNCT
cjfa-3277	159	21	-0.01)8	-0.01)8	PROPN
cjfa-3277	159	22	has	have	AUX
cjfa-3277	159	23	a	a	DET
cjfa-3277	159	24	reverse	reverse	ADJ
cjfa-3277	159	25	direction	direction	NOUN
cjfa-3277	159	26	than	than	ADP
cjfa-3277	159	27	the	the	DET
cjfa-3277	159	28	intended	intended	ADJ
cjfa-3277	159	29	one	one	NUM
cjfa-3277	159	30	.	.	PUNCT
cjfa-3277	160	1	such	such	DET
cjfa-3277	160	2	a	a	DET
cjfa-3277	160	3	construction	construction	NOUN
cjfa-3277	160	4	of	of	ADP
cjfa-3277	160	5	the	the	DET
cjfa-3277	160	6	incentive	incentive	NOUN
cjfa-3277	160	7	causes	cause	VERB
cjfa-3277	160	8	that	that	SCONJ
cjfa-3277	160	9	every	every	DET
cjfa-3277	160	10	zloty	zloty	NOUN
cjfa-3277	160	11	invested	invest	VERB
cjfa-3277	160	12	in	in	ADP
cjfa-3277	160	13	r&d	r&d	NOUN
cjfa-3277	160	14	activity	activity	NOUN
cjfa-3277	160	15	by	by	ADP
cjfa-3277	160	16	the	the	DET
cjfa-3277	160	17	entrepreneur	entrepreneur	NOUN
cjfa-3277	160	18	has	have	VERB
cjfa-3277	160	19	to	to	PART
cjfa-3277	160	20	add	add	VERB
cjfa-3277	160	21	1	1	NUM
cjfa-3277	160	22	grosz	grosz	NOUN
cjfa-3277	160	23	,	,	PUNCT
cjfa-3277	160	24	whereas	whereas	SCONJ
cjfa-3277	160	25	,	,	PUNCT
cjfa-3277	160	26	for	for	ADP
cjfa-3277	160	27	example	example	NOUN
cjfa-3277	160	28	,	,	PUNCT
cjfa-3277	160	29	in	in	ADP
cjfa-3277	160	30	hungary	hungary	PROPN
cjfa-3277	160	31	,	,	PUNCT
cjfa-3277	160	32	from	from	ADP
cjfa-3277	160	33	every	every	DET
cjfa-3277	160	34	100	100	NUM
cjfa-3277	160	35	invested	invest	VERB
cjfa-3277	160	36	forints	forint	NOUN
cjfa-3277	160	37	the	the	DET
cjfa-3277	160	38	entrepreneur	entrepreneur	NOUN
cjfa-3277	160	39	recovers	recover	VERB
cjfa-3277	160	40	more	more	ADJ
cjfa-3277	160	41	than	than	ADP
cjfa-3277	160	42	22	22	NUM
cjfa-3277	160	43	forints	forint	NOUN
cjfa-3277	160	44	.	.	PUNCT
cjfa-3277	161	1	the	the	DET
cjfa-3277	161	2	tax	tax	NOUN
cjfa-3277	161	3	incentive	incentive	NOUN
cjfa-3277	161	4	in	in	ADP
cjfa-3277	161	5	poland	poland	PROPN
cjfa-3277	161	6	,	,	PUNCT
cjfa-3277	161	7	therefore	therefore	ADV
cjfa-3277	161	8	,	,	PUNCT
cjfa-3277	161	9	is	be	AUX
cjfa-3277	161	10	not	not	PART
cjfa-3277	161	11	a	a	DET
cjfa-3277	161	12	factor	factor	NOUN
cjfa-3277	161	13	activating	activate	VERB
cjfa-3277	161	14	the	the	DET
cjfa-3277	161	15	r&d	r&d	NOUN
cjfa-3277	161	16	sphere	sphere	NOUN
cjfa-3277	161	17	of	of	ADP
cjfa-3277	161	18	entrepreneurs	entrepreneur	NOUN
cjfa-3277	161	19	,	,	PUNCT
cjfa-3277	161	20	and	and	CCONJ
cjfa-3277	161	21	the	the	DET
cjfa-3277	161	22	reasons	reason	NOUN
cjfa-3277	161	23	for	for	ADP
cjfa-3277	161	24	that	that	PRON
cjfa-3277	161	25	must	must	AUX
cjfa-3277	161	26	be	be	AUX
cjfa-3277	161	27	seen	see	VERB
cjfa-3277	161	28	,	,	PUNCT
cjfa-3277	161	29	first	first	ADV
cjfa-3277	161	30	of	of	ADP
cjfa-3277	161	31	all	all	PRON
cjfa-3277	161	32	,	,	PUNCT
cjfa-3277	161	33	in	in	ADP
cjfa-3277	161	34	the	the	DET
cjfa-3277	161	35	too	too	ADV
cjfa-3277	161	36	narrow	narrow	ADJ
cjfa-3277	161	37	base	base	NOUN
cjfa-3277	161	38	of	of	ADP
cjfa-3277	161	39	deduction	deduction	NOUN
cjfa-3277	161	40	-	-	PUNCT
cjfa-3277	161	41	eligible	eligible	ADJ
cjfa-3277	161	42	expenditures	expenditure	NOUN
cjfa-3277	161	43	.	.	PUNCT
cjfa-3277	162	1	deductions	deduction	NOUN
cjfa-3277	162	2	comprise	comprise	VERB
cjfa-3277	162	3	only	only	ADV
cjfa-3277	162	4	expenses	expense	NOUN
cjfa-3277	162	5	incurred	incur	VERB
cjfa-3277	162	6	on	on	ADP
cjfa-3277	162	7	intangible	intangible	ADJ
cjfa-3277	162	8	assets	asset	NOUN
cjfa-3277	162	9	purchased	purchase	VERB
cjfa-3277	162	10	by	by	ADP
cjfa-3277	162	11	the	the	DET
cjfa-3277	162	12	taxpayer	taxpayer	NOUN
cjfa-3277	162	13	.	.	PUNCT
cjfa-3277	163	1	this	this	PRON
cjfa-3277	163	2	means	mean	VERB
cjfa-3277	163	3	that	that	SCONJ
cjfa-3277	163	4	if	if	SCONJ
cjfa-3277	163	5	the	the	DET
cjfa-3277	163	6	entrepreneur	entrepreneur	NOUN
cjfa-3277	163	7	carries	carry	VERB
cjfa-3277	163	8	out	out	ADP
cjfa-3277	163	9	the	the	DET
cjfa-3277	163	10	research	research	NOUN
cjfa-3277	163	11	and	and	CCONJ
cjfa-3277	163	12	development	development	NOUN
cjfa-3277	163	13	activity	activity	NOUN
cjfa-3277	163	14	on	on	ADP
cjfa-3277	163	15	their	their	PRON
cjfa-3277	163	16	own	own	ADJ
cjfa-3277	163	17	account	account	NOUN
cjfa-3277	163	18	,	,	PUNCT
cjfa-3277	163	19	they	they	PRON
cjfa-3277	163	20	can	can	AUX
cjfa-3277	163	21	not	not	PART
cjfa-3277	163	22	count	count	VERB
cjfa-3277	163	23	on	on	ADP
cjfa-3277	163	24	tax	tax	NOUN
cjfa-3277	163	25	preferences	preference	NOUN
cjfa-3277	163	26	because	because	SCONJ
cjfa-3277	163	27	the	the	DET
cjfa-3277	163	28	inventive	inventive	ADJ
cjfa-3277	163	29	rewards	reward	NOUN
cjfa-3277	163	30	exclusively	exclusively	ADV
cjfa-3277	163	31	acquisition	acquisition	NOUN
cjfa-3277	163	32	and	and	CCONJ
cjfa-3277	163	33	not	not	PART
cjfa-3277	163	34	production	production	NOUN
cjfa-3277	163	35	of	of	ADP
cjfa-3277	163	36	intangible	intangible	ADJ
cjfa-3277	163	37	assets	asset	NOUN
cjfa-3277	163	38	.	.	PUNCT
cjfa-3277	164	1	therefore	therefore	ADV
cjfa-3277	164	2	,	,	PUNCT
cjfa-3277	164	3	the	the	DET
cjfa-3277	164	4	direction	direction	NOUN
cjfa-3277	164	5	of	of	ADP
cjfa-3277	164	6	the	the	DET
cjfa-3277	164	7	polish	polish	ADJ
cjfa-3277	164	8	tax	tax	NOUN
cjfa-3277	164	9	incentive	incentive	NOUN
cjfa-3277	164	10	is	be	AUX
cjfa-3277	164	11	opposite	opposite	ADJ
cjfa-3277	164	12	compared	compare	VERB
cjfa-3277	164	13	to	to	ADP
cjfa-3277	164	14	the	the	DET
cjfa-3277	164	15	solutions	solution	NOUN
cjfa-3277	164	16	adopted	adopt	VERB
cjfa-3277	164	17	in	in	ADP
cjfa-3277	164	18	other	other	ADJ
cjfa-3277	164	19	countries	country	NOUN
cjfa-3277	164	20	.	.	PUNCT
cjfa-3277	165	1	in	in	ADP
cjfa-3277	165	2	those	those	DET
cjfa-3277	165	3	countries	country	NOUN
cjfa-3277	165	4	,	,	PUNCT
cjfa-3277	165	5	the	the	DET
cjfa-3277	165	6	relief	relief	NOUN
cjfa-3277	165	7	includes	include	VERB
cjfa-3277	165	8	,	,	PUNCT
cjfa-3277	165	9	first	first	ADV
cjfa-3277	165	10	of	of	ADP
cjfa-3277	165	11	all	all	PRON
cjfa-3277	165	12	,	,	PUNCT
cjfa-3277	165	13	entrepreneurs	entrepreneur	NOUN
cjfa-3277	165	14	’	'	PUNCT
cjfa-3277	165	15	current	current	ADJ
cjfa-3277	165	16	expenditures	expenditure	NOUN
cjfa-3277	165	17	on	on	ADP
cjfa-3277	165	18	their	their	PRON
cjfa-3277	165	19	own	own	ADJ
cjfa-3277	165	20	research	research	NOUN
cjfa-3277	165	21	.	.	PUNCT
cjfa-3277	166	1	therefore	therefore	ADV
cjfa-3277	166	2	,	,	PUNCT
cjfa-3277	166	3	if	if	SCONJ
cjfa-3277	166	4	in	in	ADP
cjfa-3277	166	5	poland	poland	NOUN
cjfa-3277	166	6	the	the	DET
cjfa-3277	166	7	legislator	legislator	NOUN
cjfa-3277	166	8	has	have	AUX
cjfa-3277	166	9	anticipated	anticipate	VERB
cjfa-3277	166	10	in	in	ADP
cjfa-3277	166	11	the	the	DET
cjfa-3277	166	12	innovation	innovation	NOUN
cjfa-3277	166	13	-	-	PUNCT
cjfa-3277	166	14	related	relate	VERB
cjfa-3277	166	15	policy	policy	NOUN
cjfa-3277	166	16	an	an	DET
cjfa-3277	166	17	indirect	indirect	ADJ
cjfa-3277	166	18	support	support	NOUN
cjfa-3277	166	19	for	for	ADP
cjfa-3277	166	20	activities	activity	NOUN
cjfa-3277	166	21	in	in	ADP
cjfa-3277	166	22	the	the	DET
cjfa-3277	166	23	r&d	r&d	NOUN
cjfa-3277	166	24	sphere	sphere	ADV
cjfa-3277	166	25	by	by	ADP
cjfa-3277	166	26	way	way	NOUN
cjfa-3277	166	27	of	of	ADP
cjfa-3277	166	28	fiscal	fiscal	ADJ
cjfa-3277	166	29	instruments	instrument	NOUN
cjfa-3277	166	30	,	,	PUNCT
cjfa-3277	166	31	the	the	DET
cjfa-3277	166	32	regulations	regulation	NOUN
cjfa-3277	166	33	in	in	ADP
cjfa-3277	166	34	this	this	DET
cjfa-3277	166	35	area	area	NOUN
cjfa-3277	166	36	should	should	AUX
cjfa-3277	166	37	be	be	AUX
cjfa-3277	166	38	amended	amend	VERB
cjfa-3277	166	39	.	.	PUNCT
cjfa-3277	167	1	the	the	DET
cjfa-3277	167	2	relief	relief	NOUN
cjfa-3277	167	3	ought	ought	AUX
cjfa-3277	167	4	ne+nadzorowane+lub+podlegle	ne+nadzorowane+lub+podlegle	ADV
cjfa-3277	167	5	/	/	SYM
cjfa-3277	167	6	centra+badawczo+rozwojowe	centra+badawczo+rozwojowe	PROPN
cjfa-3277	167	7	,	,	PUNCT
cjfa-3277	167	8	(	(	PUNCT
cjfa-3277	167	9	accessed	access	VERB
cjfa-3277	167	10	:	:	PUNCT
cjfa-3277	167	11	23	23	NUM
cjfa-3277	167	12	december	december	PROPN
cjfa-3277	167	13	2013	2013	NUM
cjfa-3277	167	14	)	)	PUNCT
cjfa-3277	167	15	.	.	PUNCT
cjfa-3277	168	1	7	7	NUM
cjfa-3277	168	2	 	 	SPACE
cjfa-3277	168	3	in	in	ADP
cjfa-3277	168	4	more	more	ADJ
cjfa-3277	168	5	detail	detail	NOUN
cjfa-3277	168	6	on	on	ADP
cjfa-3277	168	7	the	the	DET
cjfa-3277	168	8	construction	construction	NOUN
cjfa-3277	168	9	of	of	ADP
cjfa-3277	168	10	the	the	DET
cjfa-3277	168	11	allowance	allowance	NOUN
cjfa-3277	168	12	and	and	CCONJ
cjfa-3277	168	13	its	its	PRON
cjfa-3277	168	14	use	use	NOUN
cjfa-3277	168	15	by	by	ADP
cjfa-3277	168	16	entrepreneurs	entrepreneur	NOUN
cjfa-3277	168	17	,	,	PUNCT
cjfa-3277	168	18	see	see	VERB
cjfa-3277	168	19	:	:	PUNCT
cjfa-3277	168	20	(	(	PUNCT
cjfa-3277	168	21	szlęzak	szlęzak	ADJ
cjfa-3277	168	22	-	-	PUNCT
cjfa-3277	168	23	matusewicz	matusewicz	NOUN
cjfa-3277	168	24	2012	2012	NUM
cjfa-3277	168	25	)	)	PUNCT
cjfa-3277	168	26	.	.	PUNCT
cjfa-3277	169	1	8	8	NUM
cjfa-3277	169	2	 	 	SPACE
cjfa-3277	169	3	this	this	DET
cjfa-3277	169	4	ratio	ratio	NOUN
cjfa-3277	169	5	may	may	AUX
cjfa-3277	169	6	even	even	ADV
cjfa-3277	169	7	amount	amount	VERB
cjfa-3277	169	8	to	to	ADP
cjfa-3277	169	9	-0.02	-0.02	NUM
cjfa-3277	169	10	;	;	PUNCT
cjfa-3277	169	11	(	(	PUNCT
cjfa-3277	169	12	adamczyk	adamczyk	NOUN
cjfa-3277	169	13	2010	2010	NUM
cjfa-3277	169	14	,	,	PUNCT
cjfa-3277	169	15	51	51	NUM
cjfa-3277	169	16	)	)	PUNCT
cjfa-3277	169	17	.	.	PUNCT
cjfa-3277	170	1	joanna	joanna	PROPN
cjfa-3277	170	2	szlęzak	szlęzak	PROPN
cjfa-3277	170	3	-	-	PUNCT
cjfa-3277	170	4	matusewicz158	matusewicz158	PROPN
cjfa-3277	170	5	to	to	PART
cjfa-3277	170	6	cover	cover	VERB
cjfa-3277	170	7	current	current	ADJ
cjfa-3277	170	8	expenditures	expenditure	NOUN
cjfa-3277	170	9	incurred	incur	VERB
cjfa-3277	170	10	on	on	ADP
cjfa-3277	170	11	research	research	NOUN
cjfa-3277	170	12	carried	carry	VERB
cjfa-3277	170	13	out	out	ADP
cjfa-3277	170	14	on	on	ADP
cjfa-3277	170	15	one	one	NUM
cjfa-3277	170	16	’s	’s	PART
cjfa-3277	170	17	own	own	ADJ
cjfa-3277	170	18	account	account	NOUN
cjfa-3277	170	19	.	.	PUNCT
cjfa-3277	170	20	 	 	SPACE
cjfa-3277	171	1	conclusions	conclusion	NOUN
cjfa-3277	171	2	r&d	r&d	NOUN
cjfa-3277	171	3	activity	activity	NOUN
cjfa-3277	171	4	is	be	AUX
cjfa-3277	171	5	not	not	PART
cjfa-3277	171	6	only	only	ADV
cjfa-3277	171	7	costly	costly	ADJ
cjfa-3277	171	8	but	but	CCONJ
cjfa-3277	171	9	also	also	ADV
cjfa-3277	171	10	encumbered	encumber	VERB
cjfa-3277	171	11	by	by	ADP
cjfa-3277	171	12	a	a	DET
cjfa-3277	171	13	high	high	ADJ
cjfa-3277	171	14	risk	risk	NOUN
cjfa-3277	171	15	of	of	ADP
cjfa-3277	171	16	failure	failure	NOUN
cjfa-3277	171	17	.	.	PUNCT
cjfa-3277	172	1	in	in	ADP
cjfa-3277	172	2	order	order	NOUN
cjfa-3277	172	3	to	to	PART
cjfa-3277	172	4	stimulate	stimulate	VERB
cjfa-3277	172	5	activeness	activeness	NOUN
cjfa-3277	172	6	of	of	ADP
cjfa-3277	172	7	enterprises	enterprise	NOUN
cjfa-3277	172	8	in	in	ADP
cjfa-3277	172	9	this	this	DET
cjfa-3277	172	10	sphere	sphere	NOUN
cjfa-3277	172	11	,	,	PUNCT
cjfa-3277	172	12	in	in	ADP
cjfa-3277	172	13	the	the	DET
cjfa-3277	172	14	majority	majority	NOUN
cjfa-3277	172	15	of	of	ADP
cjfa-3277	172	16	eu	eu	PROPN
cjfa-3277	172	17	member	member	PROPN
cjfa-3277	172	18	states	state	NOUN
cjfa-3277	172	19	are	be	AUX
cjfa-3277	172	20	applied	apply	VERB
cjfa-3277	172	21	tax	tax	NOUN
cjfa-3277	172	22	incentives	incentive	NOUN
cjfa-3277	172	23	in	in	ADP
cjfa-3277	172	24	the	the	DET
cjfa-3277	172	25	form	form	NOUN
cjfa-3277	172	26	of	of	ADP
cjfa-3277	172	27	reliefs	relief	NOUN
cjfa-3277	172	28	deducted	deduct	VERB
cjfa-3277	172	29	from	from	ADP
cjfa-3277	172	30	income	income	NOUN
cjfa-3277	172	31	or	or	CCONJ
cjfa-3277	172	32	tax	tax	NOUN
cjfa-3277	172	33	.	.	PUNCT
cjfa-3277	173	1	however	however	ADV
cjfa-3277	173	2	,	,	PUNCT
cjfa-3277	173	3	their	their	PRON
cjfa-3277	173	4	generosity	generosity	NOUN
cjfa-3277	173	5	depends	depend	VERB
cjfa-3277	173	6	primarily	primarily	ADV
cjfa-3277	173	7	on	on	ADP
cjfa-3277	173	8	the	the	DET
cjfa-3277	173	9	construction	construction	NOUN
cjfa-3277	173	10	thereof	thereof	ADV
cjfa-3277	173	11	in	in	ADP
cjfa-3277	173	12	individual	individual	ADJ
cjfa-3277	173	13	countries	country	NOUN
cjfa-3277	173	14	.	.	PUNCT
cjfa-3277	174	1	notwithstanding	notwithstanding	ADP
cjfa-3277	174	2	,	,	PUNCT
cjfa-3277	174	3	in	in	ADP
cjfa-3277	174	4	every	every	DET
cjfa-3277	174	5	case	case	NOUN
cjfa-3277	174	6	the	the	DET
cjfa-3277	174	7	financial	financial	ADJ
cjfa-3277	174	8	advantage	advantage	NOUN
cjfa-3277	174	9	issuing	issue	VERB
cjfa-3277	174	10	from	from	ADP
cjfa-3277	174	11	the	the	DET
cjfa-3277	174	12	relief	relief	NOUN
cjfa-3277	174	13	deployment	deployment	NOUN
cjfa-3277	174	14	is	be	AUX
cjfa-3277	174	15	apparent	apparent	ADJ
cjfa-3277	174	16	.	.	PUNCT
cjfa-3277	175	1	poland	poland	PROPN
cjfa-3277	175	2	is	be	AUX
cjfa-3277	175	3	the	the	DET
cjfa-3277	175	4	only	only	ADJ
cjfa-3277	175	5	country	country	NOUN
cjfa-3277	175	6	where	where	SCONJ
cjfa-3277	175	7	the	the	DET
cjfa-3277	175	8	relief	relief	NOUN
cjfa-3277	175	9	has	have	VERB
cjfa-3277	175	10	its	its	PRON
cjfa-3277	175	11	discouraging	discouraging	ADJ
cjfa-3277	175	12	effect	effect	NOUN
cjfa-3277	175	13	for	for	ADP
cjfa-3277	175	14	entrepreneurs	entrepreneur	NOUN
cjfa-3277	175	15	’	'	PUNCT
cjfa-3277	175	16	innovative	innovative	ADJ
cjfa-3277	175	17	attitudes	attitude	NOUN
cjfa-3277	175	18	.	.	PUNCT
cjfa-3277	176	1	having	have	VERB
cjfa-3277	176	2	this	this	PRON
cjfa-3277	176	3	in	in	ADP
cjfa-3277	176	4	mind	mind	NOUN
cjfa-3277	176	5	,	,	PUNCT
cjfa-3277	176	6	the	the	DET
cjfa-3277	176	7	relief	relief	NOUN
cjfa-3277	176	8	construction	construction	NOUN
cjfa-3277	176	9	in	in	ADP
cjfa-3277	176	10	poland	poland	PROPN
cjfa-3277	176	11	should	should	AUX
cjfa-3277	176	12	be	be	AUX
cjfa-3277	176	13	revised	revise	VERB
cjfa-3277	176	14	.	.	PUNCT
cjfa-3277	177	1	the	the	DET
cjfa-3277	177	2	following	follow	VERB
cjfa-3277	177	3	changes	change	NOUN
cjfa-3277	177	4	should	should	AUX
cjfa-3277	177	5	be	be	AUX
cjfa-3277	177	6	introduced	introduce	VERB
cjfa-3277	177	7	:	:	PUNCT
cjfa-3277	177	8	■	■	PUNCT
cjfa-3277	177	9	widening	widen	VERB
cjfa-3277	177	10	the	the	DET
cjfa-3277	177	11	deduction	deduction	NOUN
cjfa-3277	177	12	base	base	NOUN
cjfa-3277	177	13	volume	volume	NOUN
cjfa-3277	177	14	.	.	PUNCT
cjfa-3277	178	1	reasonable	reasonable	ADJ
cjfa-3277	178	2	seems	seem	VERB
cjfa-3277	178	3	to	to	PART
cjfa-3277	178	4	be	be	AUX
cjfa-3277	178	5	introduction	introduction	NOUN
cjfa-3277	178	6	of	of	ADP
cjfa-3277	178	7	the	the	DET
cjfa-3277	178	8	opportunity	opportunity	NOUN
cjfa-3277	178	9	to	to	PART
cjfa-3277	178	10	deduct	deduct	VERB
cjfa-3277	178	11	,	,	PUNCT
cjfa-3277	178	12	even	even	ADV
cjfa-3277	178	13	within	within	ADP
cjfa-3277	178	14	the	the	DET
cjfa-3277	178	15	present	present	ADJ
cjfa-3277	178	16	construction	construction	NOUN
cjfa-3277	178	17	,	,	PUNCT
cjfa-3277	178	18	current	current	ADJ
cjfa-3277	178	19	expenditures	expenditure	NOUN
cjfa-3277	178	20	which	which	PRON
cjfa-3277	178	21	are	be	AUX
cjfa-3277	178	22	personnel	personnel	NOUN
cjfa-3277	178	23	outlays	outlay	NOUN
cjfa-3277	178	24	as	as	ADV
cjfa-3277	178	25	well	well	ADV
cjfa-3277	178	26	as	as	ADP
cjfa-3277	178	27	costs	cost	NOUN
cjfa-3277	178	28	of	of	ADP
cjfa-3277	178	29	consumption	consumption	NOUN
cjfa-3277	178	30	of	of	ADP
cjfa-3277	178	31	materials	material	NOUN
cjfa-3277	178	32	.	.	PUNCT
cjfa-3277	179	1	they	they	PRON
cjfa-3277	179	2	amount	amount	VERB
cjfa-3277	179	3	to	to	ADP
cjfa-3277	179	4	almost	almost	ADV
cjfa-3277	179	5	70	70	NUM
cjfa-3277	179	6	%	%	NOUN
cjfa-3277	179	7	of	of	ADP
cjfa-3277	179	8	all	all	DET
cjfa-3277	179	9	expenditures	expenditure	NOUN
cjfa-3277	179	10	incurred	incur	VERB
cjfa-3277	179	11	by	by	ADP
cjfa-3277	179	12	enterprises	enterprise	NOUN
cjfa-3277	179	13	on	on	ADP
cjfa-3277	179	14	r&d	r&d	NOUN
cjfa-3277	179	15	activity.9	activity.9	PROPN
cjfa-3277	179	16	■	■	PUNCT
cjfa-3277	179	17	providing	provide	VERB
cjfa-3277	179	18	access	access	NOUN
cjfa-3277	179	19	to	to	ADP
cjfa-3277	179	20	the	the	DET
cjfa-3277	179	21	tax	tax	NOUN
cjfa-3277	179	22	relief	relief	NOUN
cjfa-3277	179	23	for	for	ADP
cjfa-3277	179	24	entrepreneurs	entrepreneur	NOUN
cjfa-3277	179	25	taxed	tax	VERB
cjfa-3277	179	26	by	by	ADP
cjfa-3277	179	27	flat	flat	ADJ
cjfa-3277	179	28	rate	rate	NOUN
cjfa-3277	179	29	(	(	PUNCT
cjfa-3277	179	30	19	19	NUM
cjfa-3277	179	31	%	%	NOUN
cjfa-3277	179	32	)	)	PUNCT
cjfa-3277	179	33	and	and	CCONJ
cjfa-3277	179	34	simplified	simplify	VERB
cjfa-3277	179	35	forms	form	NOUN
cjfa-3277	179	36	of	of	ADP
cjfa-3277	179	37	taxation	taxation	NOUN
cjfa-3277	179	38	.	.	PUNCT
cjfa-3277	180	1	■	■	PUNCT
cjfa-3277	180	2	introducing	introduce	VERB
cjfa-3277	180	3	clear	clear	ADJ
cjfa-3277	180	4	interpretation	interpretation	NOUN
cjfa-3277	180	5	what	what	PRON
cjfa-3277	180	6	kinds	kind	NOUN
cjfa-3277	180	7	of	of	ADP
cjfa-3277	180	8	expenditures	expenditure	NOUN
cjfa-3277	180	9	can	can	AUX
cjfa-3277	180	10	be	be	AUX
cjfa-3277	180	11	deducted	deduct	VERB
cjfa-3277	180	12	within	within	ADP
cjfa-3277	180	13	the	the	DET
cjfa-3277	180	14	tax	tax	NOUN
cjfa-3277	180	15	relief	relief	NOUN
cjfa-3277	180	16	.	.	PUNCT
cjfa-3277	181	1	■	■	PUNCT
cjfa-3277	181	2	increasing	increase	VERB
cjfa-3277	181	3	the	the	DET
cjfa-3277	181	4	threshold	threshold	NOUN
cjfa-3277	181	5	of	of	ADP
cjfa-3277	181	6	the	the	DET
cjfa-3277	181	7	deduction	deduction	NOUN
cjfa-3277	181	8	from	from	ADP
cjfa-3277	181	9	150	150	NUM
cjfa-3277	181	10	%	%	NOUN
cjfa-3277	181	11	do	do	AUX
cjfa-3277	181	12	200	200	NUM
cjfa-3277	181	13	%	%	NOUN
cjfa-3277	181	14	(	(	PUNCT
cjfa-3277	181	15	e.g.	e.g.	ADV
cjfa-3277	181	16	czech	czech	PROPN
cjfa-3277	181	17	republic	republic	NOUN
cjfa-3277	181	18	,	,	PUNCT
cjfa-3277	181	19	hungary	hungary	PROPN
cjfa-3277	181	20	)	)	PUNCT
cjfa-3277	181	21	.	.	PUNCT
cjfa-3277	182	1	lack	lack	NOUN
cjfa-3277	182	2	of	of	ADP
cjfa-3277	182	3	amendments	amendment	NOUN
cjfa-3277	182	4	to	to	ADP
cjfa-3277	182	5	the	the	DET
cjfa-3277	182	6	tax	tax	NOUN
cjfa-3277	182	7	regulations	regulation	NOUN
cjfa-3277	182	8	in	in	ADP
cjfa-3277	182	9	this	this	DET
cjfa-3277	182	10	respect	respect	NOUN
cjfa-3277	182	11	will	will	AUX
cjfa-3277	182	12	cause	cause	VERB
cjfa-3277	182	13	that	that	SCONJ
cjfa-3277	182	14	poland	poland	PROPN
cjfa-3277	182	15	will	will	AUX
cjfa-3277	182	16	be	be	AUX
cjfa-3277	182	17	one	one	NUM
cjfa-3277	182	18	of	of	ADP
cjfa-3277	182	19	not	not	PART
cjfa-3277	182	20	numerous	numerous	ADJ
cjfa-3277	182	21	countries	country	NOUN
cjfa-3277	182	22	where	where	SCONJ
cjfa-3277	182	23	low	low	ADJ
cjfa-3277	182	24	expenditures	expenditure	NOUN
cjfa-3277	182	25	on	on	ADP
cjfa-3277	182	26	r&d	r&d	NOUN
cjfa-3277	182	27	activities	activity	NOUN
cjfa-3277	182	28	are	be	AUX
cjfa-3277	182	29	accompanied	accompany	VERB
cjfa-3277	182	30	by	by	ADP
cjfa-3277	182	31	lack	lack	NOUN
cjfa-3277	182	32	of	of	ADP
cjfa-3277	182	33	fiscal	fiscal	ADJ
cjfa-3277	182	34	instruments	instrument	NOUN
cjfa-3277	182	35	supporting	support	VERB
cjfa-3277	182	36	this	this	DET
cjfa-3277	182	37	sphere	sphere	NOUN
cjfa-3277	182	38	what	what	PRON
cjfa-3277	182	39	,	,	PUNCT
cjfa-3277	182	40	in	in	ADP
cjfa-3277	182	41	turn	turn	NOUN
cjfa-3277	182	42	,	,	PUNCT
cjfa-3277	182	43	may	may	AUX
cjfa-3277	182	44	still	still	ADV
cjfa-3277	182	45	more	more	ADV
cjfa-3277	182	46	enhance	enhance	VERB
cjfa-3277	182	47	the	the	DET
cjfa-3277	182	48	technological	technological	ADJ
cjfa-3277	182	49	gap	gap	NOUN
cjfa-3277	182	50	between	between	ADP
cjfa-3277	182	51	poland	poland	PROPN
cjfa-3277	182	52	and	and	CCONJ
cjfa-3277	182	53	the	the	DET
cjfa-3277	182	54	remaining	remain	VERB
cjfa-3277	182	55	countries	country	NOUN
cjfa-3277	182	56	of	of	ADP
cjfa-3277	182	57	the	the	DET
cjfa-3277	182	58	european	european	PROPN
cjfa-3277	182	59	union	union	PROPN
cjfa-3277	182	60	.	.	PUNCT
cjfa-3277	183	1	9	9	NUM
cjfa-3277	183	2	 	 	SPACE
cjfa-3277	183	3	such	such	DET
cjfa-3277	183	4	an	an	DET
cjfa-3277	183	5	opinion	opinion	NOUN
cjfa-3277	183	6	was	be	AUX
cjfa-3277	183	7	also	also	ADV
cjfa-3277	183	8	provided	provide	VERB
cjfa-3277	183	9	by	by	ADP
cjfa-3277	183	10	a.	a.	NOUN
cjfa-3277	183	11	adamczyk	adamczyk	NOUN
cjfa-3277	183	12	who	who	PRON
cjfa-3277	183	13	had	have	AUX
cjfa-3277	183	14	carried	carry	VERB
cjfa-3277	183	15	out	out	ADP
cjfa-3277	183	16	an	an	DET
cjfa-3277	183	17	analysis	analysis	NOUN
cjfa-3277	183	18	of	of	ADP
cjfa-3277	183	19	the	the	DET
cjfa-3277	183	20	b	b	NOUN
cjfa-3277	183	21	-	-	PUNCT
cjfa-3277	183	22	index	index	NOUN
cjfa-3277	183	23	value	value	NOUN
cjfa-3277	183	24	for	for	ADP
cjfa-3277	183	25	poland	poland	PROPN
cjfa-3277	183	26	;	;	PUNCT
cjfa-3277	183	27	(	(	PUNCT
cjfa-3277	183	28	adamczyk	adamczyk	NOUN
cjfa-3277	183	29	2010	2010	NUM
cjfa-3277	183	30	,	,	PUNCT
cjfa-3277	183	31	55	55	NUM
cjfa-3277	183	32	)	)	PUNCT
cjfa-3277	183	33	.	.	PUNCT
cjfa-3277	184	1	models	model	NOUN
cjfa-3277	184	2	of	of	ADP
cjfa-3277	184	3	tax	tax	NOUN
cjfa-3277	184	4	incentives	incentive	NOUN
cjfa-3277	184	5	for	for	ADP
cjfa-3277	184	6	r&d	r&d	NOUN
cjfa-3277	184	7	activities	activity	NOUN
cjfa-3277	184	8	…	…	PUNCT
cjfa-3277	184	9	159	159	NUM
cjfa-3277	184	10	 	 	SPACE
cjfa-3277	184	11	references	reference	NOUN
cjfa-3277	184	12	adamczyk	adamczyk	PROPN
cjfa-3277	184	13	a.	a.	NOUN
cjfa-3277	184	14	(	(	PUNCT
cjfa-3277	184	15	2010	2010	NUM
cjfa-3277	184	16	)	)	PUNCT
cjfa-3277	185	1	,	,	PUNCT
cjfa-3277	185	2	propozycje	propozycje	NOUN
cjfa-3277	185	3	zmian	zmian	NOUN
cjfa-3277	185	4	bodźców	bodźców	VERB
cjfa-3277	185	5	podatkowych	podatkowych	ADJ
cjfa-3277	185	6	wspierających	wspierających	ADJ
cjfa-3277	185	7	działalność	działalność	NOUN
cjfa-3277	185	8	r&d	r&d	PROPN
cjfa-3277	185	9	polskich	polskich	PROPN
cjfa-3277	185	10	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3277	185	11	,	,	PUNCT
cjfa-3277	185	12	gospodarka	gospodarka	PROPN
cjfa-3277	185	13	narodowa	narodowa	NOUN
cjfa-3277	185	14	,	,	PUNCT
cjfa-3277	185	15	11	11	NUM
cjfa-3277	185	16	-	-	SYM
cjfa-3277	185	17	12/2010	12/2010	NUM
cjfa-3277	185	18	,	,	PUNCT
cjfa-3277	185	19	41–60	41–60	NUM
cjfa-3277	185	20	http://gospodarkanarodowa.sgh.waw.pl/p/gospodarka_narodowa_2010_11-12_03.pdf	http://gospodarkanarodowa.sgh.waw.pl/p/gospodarka_narodowa_2010_11-12_03.pdf	PROPN
cjfa-3277	185	21	.	.	PUNCT
cjfa-3277	186	1	bal	bal	ADJ
cjfa-3277	186	2	-	-	PUNCT
cjfa-3277	186	3	woźniak	woźniak	ADJ
cjfa-3277	186	4	t.	t.	PROPN
cjfa-3277	186	5	(	(	PUNCT
cjfa-3277	186	6	2012	2012	NUM
cjfa-3277	186	7	)	)	PUNCT
cjfa-3277	186	8	,	,	PUNCT
cjfa-3277	186	9	innowacyjność	innowacyjność	NOUN
cjfa-3277	186	10	w	w	PROPN
cjfa-3277	186	11	ujęciu	ujęciu	PROPN
cjfa-3277	186	12	podmiotowym	podmiotowym	PROPN
cjfa-3277	186	13	,	,	PUNCT
cjfa-3277	186	14	uwarunkowania	uwarunkowania	NOUN
cjfa-3277	186	15	instytucjonalne	instytucjonalne	PROPN
cjfa-3277	186	16	,	,	PUNCT
cjfa-3277	186	17	pwe	pwe	PROPN
cjfa-3277	186	18	,	,	PUNCT
cjfa-3277	186	19	warszawa	warszawa	PROPN
cjfa-3277	186	20	.	.	PUNCT
cjfa-3277	186	21	bloom	bloom	PROPN
cjfa-3277	186	22	n.	n.	PROPN
cjfa-3277	186	23	,	,	PUNCT
cjfa-3277	186	24	griffith	griffith	PROPN
cjfa-3277	186	25	r.	r.	PROPN
cjfa-3277	186	26	,	,	PUNCT
cjfa-3277	186	27	van	van	PROPN
cjfa-3277	186	28	reenen	reenen	PROPN
cjfa-3277	186	29	j.	j.	PROPN
cjfa-3277	186	30	(	(	PUNCT
cjfa-3277	186	31	2002	2002	NUM
cjfa-3277	186	32	)	)	PUNCT
cjfa-3277	186	33	.	.	PUNCT
cjfa-3277	187	1	do	do	AUX
cjfa-3277	187	2	r&d	r&d	NOUN
cjfa-3277	187	3	tax	tax	NOUN
cjfa-3277	187	4	credits	credit	NOUN
cjfa-3277	187	5	work	work	VERB
cjfa-3277	187	6	?	?	PUNCT
cjfa-3277	188	1	evidence	evidence	NOUN
cjfa-3277	188	2	from	from	ADP
cjfa-3277	188	3	a	a	DET
cjfa-3277	188	4	panel	panel	NOUN
cjfa-3277	188	5	of	of	ADP
cjfa-3277	188	6	countries	country	NOUN
cjfa-3277	188	7	1979–1997	1979–1997	NUM
cjfa-3277	188	8	.	.	PUNCT
cjfa-3277	189	1	journal	journal	NOUN
cjfa-3277	189	2	of	of	ADP
cjfa-3277	189	3	public	public	ADJ
cjfa-3277	189	4	economics	economic	NOUN
cjfa-3277	189	5	,	,	PUNCT
cjfa-3277	189	6	85(1	85(1	NOUN
cjfa-3277	189	7	)	)	PUNCT
cjfa-3277	189	8	,	,	PUNCT
cjfa-3277	189	9	1–31	1–31	PROPN
cjfa-3277	189	10	.	.	PUNCT
cjfa-3277	190	1	http://	http://	PROPN
cjfa-3277	190	2	dx.doi.org/10.1016/s0047-2727(01)00086-x	dx.doi.org/10.1016/s0047-2727(01)00086-x	X
cjfa-3277	190	3	.	.	PUNCT
cjfa-3277	191	1	cappelen	cappelen	ADJ
cjfa-3277	191	2	å	å	PROPN
cjfa-3277	191	3	.	.	PROPN
cjfa-3277	191	4	,	,	PUNCT
cjfa-3277	191	5	raknerud	raknerud	NOUN
cjfa-3277	191	6	a.	a.	NOUN
cjfa-3277	191	7	,	,	PUNCT
cjfa-3277	191	8	rybalka	rybalka	NOUN
cjfa-3277	191	9	m.	m.	NOUN
cjfa-3277	191	10	(	(	PUNCT
cjfa-3277	191	11	2012	2012	NUM
cjfa-3277	191	12	)	)	PUNCT
cjfa-3277	191	13	.	.	PUNCT
cjfa-3277	192	1	the	the	DET
cjfa-3277	192	2	effects	effect	NOUN
cjfa-3277	192	3	of	of	ADP
cjfa-3277	192	4	r&d	r&d	NOUN
cjfa-3277	192	5	tax	tax	NOUN
cjfa-3277	192	6	credits	credit	NOUN
cjfa-3277	192	7	on	on	ADP
cjfa-3277	192	8	patenting	patenting	NOUN
cjfa-3277	192	9	and	and	CCONJ
cjfa-3277	192	10	innovations	innovation	NOUN
cjfa-3277	192	11	.	.	PUNCT
cjfa-3277	193	1	research	research	NOUN
cjfa-3277	193	2	policy	policy	NOUN
cjfa-3277	193	3	,	,	PUNCT
cjfa-3277	193	4	41(2	41(2	NUM
cjfa-3277	193	5	)	)	PUNCT
cjfa-3277	193	6	,	,	PUNCT
cjfa-3277	193	7	334–345	334–345	NUM
cjfa-3277	193	8	.	.	PUNCT
cjfa-3277	194	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	PROPN
cjfa-3277	194	2	.	.	PROPN
cjfa-3277	194	3	respol.2011.10.001	respol.2011.10.001	PROPN
cjfa-3277	194	4	.	.	PUNCT
cjfa-3277	195	1	central	central	ADJ
cjfa-3277	195	2	statistical	statistical	ADJ
cjfa-3277	195	3	office	office	NOUN
cjfa-3277	195	4	(	(	PUNCT
cjfa-3277	195	5	gus	gus	NOUN
cjfa-3277	195	6	)	)	PUNCT
cjfa-3277	195	7	(	(	PUNCT
cjfa-3277	195	8	2013	2013	NUM
cjfa-3277	195	9	)	)	PUNCT
cjfa-3277	195	10	,	,	PUNCT
cjfa-3277	195	11	działalność	działalność	NOUN
cjfa-3277	195	12	badawcza	badawcza	NOUN
cjfa-3277	195	13	i	i	PRON
cjfa-3277	195	14	rozwojowa	rozwojowa	VERB
cjfa-3277	195	15	w	w	PROPN
cjfa-3277	195	16	polsce	polsce	PROPN
cjfa-3277	195	17	w	w	PROPN
cjfa-3277	195	18	2012	2012	NUM
cjfa-3277	195	19	r.	r.	PROPN
cjfa-3277	195	20	,	,	PUNCT
cjfa-3277	195	21	http://www.stat.gov.pl/cps/rde/xbcr/szczec/assets_sygnalna_br	http://www.stat.gov.pl/cps/rde/xbcr/szczec/assets_sygnalna_br	PROPN
cjfa-3277	195	22	_	_	NOUN
cjfa-3277	195	23	2012.pdf	2012.pdf	NUM
cjfa-3277	195	24	(	(	PUNCT
cjfa-3277	195	25	accessed	access	VERB
cjfa-3277	195	26	:	:	PUNCT
cjfa-3277	195	27	21.12.2013	21.12.2013	NUM
cjfa-3277	195	28	)	)	PUNCT
cjfa-3277	195	29	.	.	PUNCT
cjfa-3277	196	1	central	central	ADJ
cjfa-3277	196	2	statistical	statistical	ADJ
cjfa-3277	196	3	office	office	NOUN
cjfa-3277	196	4	(	(	PUNCT
cjfa-3277	196	5	gus	gus	NOUN
cjfa-3277	196	6	)	)	PUNCT
cjfa-3277	196	7	,	,	PUNCT
cjfa-3277	196	8	http://www.stat.gov.pl/gus/definicje_plk_html	http://www.stat.gov.pl/gus/definicje_plk_html	ADV
cjfa-3277	196	9	.	.	PUNCT
cjfa-3277	196	10	htm?id	htm?id	X
cjfa-3277	197	1	=	=	NOUN
cjfa-3277	197	2	poj-385.htm	poj-385.htm	NOUN
cjfa-3277	197	3	(	(	PUNCT
cjfa-3277	197	4	accessed	access	VERB
cjfa-3277	197	5	:	:	PUNCT
cjfa-3277	197	6	21.12.2013	21.12.2013	NUM
cjfa-3277	197	7	)	)	PUNCT
cjfa-3277	197	8	.	.	PUNCT
cjfa-3277	198	1	coad	coad	PROPN
cjfa-3277	198	2	a.	a.	PROPN
cjfa-3277	198	3	,	,	PUNCT
cjfa-3277	198	4	rao	rao	PROPN
cjfa-3277	198	5	r.	r.	PROPN
cjfa-3277	198	6	(	(	PUNCT
cjfa-3277	198	7	2010	2010	NUM
cjfa-3277	198	8	)	)	PUNCT
cjfa-3277	198	9	.	.	PUNCT
cjfa-3277	199	1	firm	firm	ADJ
cjfa-3277	199	2	growth	growth	NOUN
cjfa-3277	199	3	and	and	CCONJ
cjfa-3277	199	4	r&d	r&d	NOUN
cjfa-3277	199	5	expenditure	expenditure	NOUN
cjfa-3277	199	6	.	.	PUNCT
cjfa-3277	200	1	economics	economic	NOUN
cjfa-3277	200	2	of	of	ADP
cjfa-3277	200	3	inno	inno	PROPN
cjfa-3277	200	4	-	-	PUNCT
cjfa-3277	200	5	vation	vation	NOUN
cjfa-3277	200	6	and	and	CCONJ
cjfa-3277	200	7	new	new	ADJ
cjfa-3277	200	8	technology	technology	NOUN
cjfa-3277	200	9	,	,	PUNCT
cjfa-3277	200	10	vol	vol	NOUN
cjfa-3277	200	11	.	.	PROPN
cjfa-3277	200	12	19	19	NUM
cjfa-3277	200	13	,	,	PUNCT
cjfa-3277	200	14	issue	issue	NOUN
cjfa-3277	200	15	2	2	NUM
cjfa-3277	200	16	,	,	PUNCT
cjfa-3277	200	17	127–145	127–145	NUM
cjfa-3277	200	18	.	.	PUNCT
cjfa-3277	200	19	http://dx.doi.org/10.1080/10	http://dx.doi.org/10.1080/10	PROPN
cjfa-3277	200	20	438590802472531	438590802472531	NUM
cjfa-3277	200	21	.	.	PUNCT
cjfa-3277	201	1	cordes	cord	VERB
cjfa-3277	201	2	j.j	j.j	PROPN
cjfa-3277	201	3	.	.	PROPN
cjfa-3277	201	4	(	(	PUNCT
cjfa-3277	201	5	1989	1989	NUM
cjfa-3277	201	6	)	)	PUNCT
cjfa-3277	201	7	.	.	PUNCT
cjfa-3277	202	1	tax	tax	NOUN
cjfa-3277	202	2	incentives	incentive	NOUN
cjfa-3277	202	3	and	and	CCONJ
cjfa-3277	202	4	r&d	r&d	NOUN
cjfa-3277	202	5	spending	spending	NOUN
cjfa-3277	202	6	:	:	PUNCT
cjfa-3277	202	7	a	a	DET
cjfa-3277	202	8	review	review	NOUN
cjfa-3277	202	9	of	of	ADP
cjfa-3277	202	10	the	the	DET
cjfa-3277	202	11	evidence	evidence	NOUN
cjfa-3277	202	12	.	.	PUNCT
cjfa-3277	203	1	research	research	NOUN
cjfa-3277	203	2	policy	policy	NOUN
cjfa-3277	203	3	,	,	PUNCT
cjfa-3277	203	4	18	18	NUM
cjfa-3277	203	5	,	,	PUNCT
cjfa-3277	203	6	119–133	119–133	NUM
cjfa-3277	203	7	.	.	PUNCT
cjfa-3277	204	1	http://dx.doi.org/10.1016/0048-7333(89)90001-2	http://dx.doi.org/10.1016/0048-7333(89)90001-2	ADJ
cjfa-3277	204	2	.	.	PUNCT
cjfa-3277	205	1	czarnitzki	czarnitzki	PROPN
cjfa-3277	205	2	d.	d.	PROPN
cjfa-3277	205	3	,	,	PUNCT
cjfa-3277	205	4	hanel	hanel	PROPN
cjfa-3277	205	5	p.	p.	PROPN
cjfa-3277	205	6	,	,	PUNCT
cjfa-3277	205	7	rosa	rosa	PROPN
cjfa-3277	205	8	j.	j.	PROPN
cjfa-3277	205	9	m.	m.	PROPN
cjfa-3277	205	10	(	(	PUNCT
cjfa-3277	205	11	2011	2011	NUM
cjfa-3277	205	12	)	)	PUNCT
cjfa-3277	205	13	.	.	PUNCT
cjfa-3277	206	1	evaluating	evaluate	VERB
cjfa-3277	206	2	the	the	DET
cjfa-3277	206	3	impact	impact	NOUN
cjfa-3277	206	4	of	of	ADP
cjfa-3277	206	5	r&d	r&d	NOUN
cjfa-3277	206	6	tax	tax	NOUN
cjfa-3277	206	7	credits	credit	NOUN
cjfa-3277	206	8	on	on	ADP
cjfa-3277	206	9	innovation	innovation	NOUN
cjfa-3277	206	10	:	:	PUNCT
cjfa-3277	206	11	a	a	DET
cjfa-3277	206	12	microeconometric	microeconometric	ADJ
cjfa-3277	206	13	study	study	NOUN
cjfa-3277	206	14	on	on	ADP
cjfa-3277	206	15	canadian	canadian	ADJ
cjfa-3277	206	16	firms	firm	NOUN
cjfa-3277	206	17	.	.	PUNCT
cjfa-3277	207	1	research	research	NOUN
cjfa-3277	207	2	policy	policy	NOUN
cjfa-3277	207	3	,	,	PUNCT
cjfa-3277	207	4	40(2	40(2	NUM
cjfa-3277	207	5	)	)	PUNCT
cjfa-3277	207	6	,	,	PUNCT
cjfa-3277	207	7	217–229	217–229	NUM
cjfa-3277	207	8	.	.	PUNCT
cjfa-3277	208	1	http://dx.doi.org/10.1016/j.respol.2010.09.017	http://dx.doi.org/10.1016/j.respol.2010.09.017	PROPN
cjfa-3277	208	2	.	.	PUNCT
cjfa-3277	209	1	czerniak	czerniak	PROPN
cjfa-3277	209	2	j.	j.	PROPN
cjfa-3277	209	3	(	(	PUNCT
cjfa-3277	209	4	2013	2013	NUM
cjfa-3277	209	5	)	)	PUNCT
cjfa-3277	209	6	,	,	PUNCT
cjfa-3277	209	7	polityka	polityka	ADJ
cjfa-3277	209	8	innowacyjna	innowacyjna	ADJ
cjfa-3277	209	9	w	w	PROPN
cjfa-3277	209	10	polsce	polsce	PROPN
cjfa-3277	209	11	,	,	PUNCT
cjfa-3277	209	12	analiza	analiza	NOUN
cjfa-3277	210	1	i	i	PRON
cjfa-3277	210	2	proponowane	proponowane	VERB
cjfa-3277	210	3	kierunki	kierunki	PROPN
cjfa-3277	210	4	zmian	zmian	PROPN
cjfa-3277	210	5	,	,	PUNCT
cjfa-3277	210	6	difin	difin	NOUN
cjfa-3277	210	7	,	,	PUNCT
cjfa-3277	210	8	warszawa	warszawa	PROPN
cjfa-3277	210	9	.	.	PUNCT
cjfa-3277	211	1	deloitte	deloitte	PROPN
cjfa-3277	211	2	(	(	PUNCT
cjfa-3277	211	3	2013	2013	NUM
cjfa-3277	211	4	)	)	PUNCT
cjfa-3277	211	5	,	,	PUNCT
cjfa-3277	211	6	przegląd	przegląd	NOUN
cjfa-3277	211	7	zachęt	zachęt	PROPN
cjfa-3277	211	8	na	na	INTJ
cjfa-3277	211	9	działalność	działalność	NOUN
cjfa-3277	211	10	b+r	b+r	PROPN
cjfa-3277	211	11	na	na	INTJ
cjfa-3277	211	12	świecie	świecie	ADJ
cjfa-3277	211	13	w	w	PROPN
cjfa-3277	211	14	2013	2013	NUM
cjfa-3277	211	15	r.	r.	PROPN
cjfa-3277	211	16	,	,	PUNCT
cjfa-3277	211	17	http://www	http://www	PROPN
cjfa-3277	211	18	.	.	PUNCT
cjfa-3277	211	19	deloitte.com/assets/dcom	deloitte.com/assets/dcom	X
cjfa-3277	212	1	poland	poland	PROPN
cjfa-3277	212	2	/	/	SYM
cjfa-3277	212	3	local%20assets	local%20asset	NOUN
cjfa-3277	212	4	/	/	SYM
cjfa-3277	212	5	documents	document	NOUN
cjfa-3277	212	6	/	/	SYM
cjfa-3277	212	7	raporty,%20badania,%20rankingi	raporty,%20badania,%20rankingi	PROPN
cjfa-3277	212	8	/	/	SYM
cjfa-3277	212	9	pl_przegladzachetpodatkowych_bir_2013_marzec.pdf	pl_przegladzachetpodatkowych_bir_2013_marzec.pdf	PROPN
cjfa-3277	212	10	(	(	PUNCT
cjfa-3277	212	11	accessed	access	VERB
cjfa-3277	212	12	:	:	PUNCT
cjfa-3277	212	13	19.12.2013	19.12.2013	NUM
cjfa-3277	212	14	)	)	PUNCT
cjfa-3277	212	15	.	.	PUNCT
cjfa-3277	213	1	hall	hall	PROPN
cjfa-3277	213	2	b.	b.	PROPN
cjfa-3277	213	3	(	(	PUNCT
cjfa-3277	213	4	1993	1993	NUM
cjfa-3277	213	5	)	)	PUNCT
cjfa-3277	213	6	.	.	PUNCT
cjfa-3277	214	1	r&d	r&d	NOUN
cjfa-3277	214	2	tax	tax	NOUN
cjfa-3277	214	3	policy	policy	NOUN
cjfa-3277	214	4	during	during	ADP
cjfa-3277	214	5	the	the	DET
cjfa-3277	214	6	eighties	eighty	NOUN
cjfa-3277	214	7	:	:	PUNCT
cjfa-3277	214	8	success	success	NOUN
cjfa-3277	214	9	or	or	CCONJ
cjfa-3277	214	10	failure	failure	NOUN
cjfa-3277	214	11	.	.	PUNCT
cjfa-3277	215	1	tax	tax	NOUN
cjfa-3277	215	2	policy	policy	NOUN
cjfa-3277	215	3	and	and	CCONJ
cjfa-3277	215	4	the	the	DET
cjfa-3277	215	5	economy	economy	NOUN
cjfa-3277	215	6	,	,	PUNCT
cjfa-3277	215	7	7	7	NUM
cjfa-3277	215	8	,	,	PUNCT
cjfa-3277	215	9	1–36	1–36	PROPN
cjfa-3277	215	10	.	.	PUNCT
cjfa-3277	215	11	hall	hall	PROPN
cjfa-3277	215	12	b.	b.	PROPN
cjfa-3277	215	13	(	(	PUNCT
cjfa-3277	215	14	1995	1995	NUM
cjfa-3277	215	15	)	)	PUNCT
cjfa-3277	215	16	,	,	PUNCT
cjfa-3277	215	17	fiscal	fiscal	ADJ
cjfa-3277	215	18	policy	policy	NOUN
cjfa-3277	215	19	towards	towards	ADP
cjfa-3277	215	20	r&d	r&d	NOUN
cjfa-3277	215	21	in	in	ADP
cjfa-3277	215	22	the	the	DET
cjfa-3277	215	23	united	united	PROPN
cjfa-3277	215	24	states	states	PROPN
cjfa-3277	215	25	:	:	PUNCT
cjfa-3277	215	26	recent	recent	ADJ
cjfa-3277	215	27	experience	experience	NOUN
cjfa-3277	215	28	,	,	PUNCT
cjfa-3277	215	29	oecd	oecd	PROPN
cjfa-3277	215	30	,	,	PUNCT
cjfa-3277	215	31	http://elsa.berkeley.edu/~bhhall/papers/bhh95%20oecd%20r&d.pdf	http://elsa.berkeley.edu/~bhhall/papers/bhh95%20oecd%20r&d.pdf	NOUN
cjfa-3277	215	32	(	(	PUNCT
cjfa-3277	215	33	accessed	access	VERB
cjfa-3277	215	34	:	:	PUNCT
cjfa-3277	215	35	18.12.2013	18.12.2013	NUM
cjfa-3277	215	36	)	)	PUNCT
cjfa-3277	215	37	.	.	PUNCT
cjfa-3277	216	1	hall	hall	PROPN
cjfa-3277	216	2	b.	b.	PROPN
cjfa-3277	216	3	,	,	PUNCT
cjfa-3277	216	4	van	van	PROPN
cjfa-3277	216	5	reenen	reenen	PROPN
cjfa-3277	216	6	j.	j.	PROPN
cjfa-3277	216	7	(	(	PUNCT
cjfa-3277	216	8	2000	2000	NUM
cjfa-3277	216	9	)	)	PUNCT
cjfa-3277	216	10	.	.	PUNCT
cjfa-3277	217	1	how	how	SCONJ
cjfa-3277	217	2	effective	effective	ADJ
cjfa-3277	217	3	are	be	AUX
cjfa-3277	217	4	fiscal	fiscal	ADJ
cjfa-3277	217	5	incentives	incentive	NOUN
cjfa-3277	217	6	for	for	ADP
cjfa-3277	217	7	r&d	r&d	NOUN
cjfa-3277	217	8	?	?	PUNCT
cjfa-3277	218	1	a	a	DET
cjfa-3277	218	2	review	review	NOUN
cjfa-3277	218	3	of	of	ADP
cjfa-3277	218	4	the	the	DET
cjfa-3277	218	5	evidence	evidence	NOUN
cjfa-3277	218	6	.	.	PUNCT
cjfa-3277	219	1	research	research	NOUN
cjfa-3277	219	2	policy	policy	NOUN
cjfa-3277	219	3	,	,	PUNCT
cjfa-3277	219	4	29	29	NUM
cjfa-3277	219	5	,	,	PUNCT
cjfa-3277	219	6	449–469	449–469	NUM
cjfa-3277	219	7	.	.	PUNCT
cjfa-3277	220	1	http://dx.doi.org/10.1016/s00487333(99)00085-2	http://dx.doi.org/10.1016/s00487333(99)00085-2	NOUN
cjfa-3277	220	2	.	.	PUNCT
cjfa-3277	221	1	http://bip.mg.gov.plchile/jednostki+organizacyjne+nadzorowane+lub+podlegle/centra+badawczo+rozwojowe	http://bip.mg.gov.plchile/jednostki+organizacyjne+nadzorowane+lub+podlegle/centra+badawczo+rozwojowe	PROPN
cjfa-3277	221	2	(	(	PUNCT
cjfa-3277	221	3	accessed	access	VERB
cjfa-3277	221	4	:	:	PUNCT
cjfa-3277	221	5	19.12.2013	19.12.2013	NUM
cjfa-3277	221	6	)	)	PUNCT
cjfa-3277	221	7	.	.	PUNCT
cjfa-3277	222	1	joanna	joanna	PROPN
cjfa-3277	222	2	szlęzak	szlęzak	PROPN
cjfa-3277	222	3	-	-	PUNCT
cjfa-3277	222	4	matusewicz160	matusewicz160	PROPN
cjfa-3277	222	5	mansfield	mansfield	PROPN
cjfa-3277	222	6	e.	e.	PROPN
cjfa-3277	222	7	and	and	CCONJ
cjfa-3277	222	8	switzer	switzer	PROPN
cjfa-3277	222	9	l.	l.	PROPN
cjfa-3277	222	10	(	(	PUNCT
cjfa-3277	222	11	1985	1985	NUM
cjfa-3277	222	12	)	)	PUNCT
cjfa-3277	222	13	.	.	PUNCT
cjfa-3277	223	1	the	the	DET
cjfa-3277	223	2	effects	effect	NOUN
cjfa-3277	223	3	of	of	ADP
cjfa-3277	223	4	r&d	r&d	NOUN
cjfa-3277	223	5	tax	tax	NOUN
cjfa-3277	223	6	credits	credit	NOUN
cjfa-3277	223	7	and	and	CCONJ
cjfa-3277	223	8	allowances	allowance	NOUN
cjfa-3277	223	9	in	in	ADP
cjfa-3277	223	10	canada	canada	PROPN
cjfa-3277	223	11	.	.	PUNCT
cjfa-3277	224	1	research	research	NOUN
cjfa-3277	224	2	policy	policy	NOUN
cjfa-3277	224	3	,	,	PUNCT
cjfa-3277	224	4	14	14	NUM
cjfa-3277	224	5	,	,	PUNCT
cjfa-3277	224	6	97–107	97–107	PROPN
cjfa-3277	224	7	.	.	PUNCT
cjfa-3277	225	1	http://dx.doi.org/10.1016/0048-7333(85)90017-4	http://dx.doi.org/10.1016/0048-7333(85)90017-4	PROPN
cjfa-3277	225	2	.	.	PUNCT
cjfa-3277	226	1	mohnen	mohnen	PROPN
cjfa-3277	226	2	p.	p.	NOUN
cjfa-3277	226	3	(	(	PUNCT
cjfa-3277	226	4	1999	1999	NUM
cjfa-3277	226	5	)	)	PUNCT
cjfa-3277	226	6	,	,	PUNCT
cjfa-3277	226	7	tax	tax	NOUN
cjfa-3277	226	8	incentives	incentive	NOUN
cjfa-3277	226	9	:	:	PUNCT
cjfa-3277	226	10	issue	issue	NOUN
cjfa-3277	226	11	and	and	CCONJ
cjfa-3277	226	12	evidence	evidence	NOUN
cjfa-3277	226	13	,	,	PUNCT
cjfa-3277	226	14	cirano	cirano	PROPN
cjfa-3277	226	15	,	,	PUNCT
cjfa-3277	226	16	montreal	montreal	PROPN
cjfa-3277	226	17	,	,	PUNCT
cjfa-3277	226	18	http://www.cirano.qc.ca/pdf/publications/99s-32.pdf	http://www.cirano.qc.ca/pdf/publications/99s-32.pdf	NOUN
cjfa-3277	226	19	(	(	PUNCT
cjfa-3277	226	20	accessed	access	VERB
cjfa-3277	226	21	:	:	PUNCT
cjfa-3277	226	22	12.12.2013	12.12.2013	NUM
cjfa-3277	226	23	)	)	PUNCT
cjfa-3277	226	24	.	.	PUNCT
cjfa-3277	227	1	oecd	oecd	PROPN
cjfa-3277	227	2	(	(	PUNCT
cjfa-3277	227	3	2011	2011	NUM
cjfa-3277	227	4	)	)	PUNCT
cjfa-3277	227	5	,	,	PUNCT
cjfa-3277	227	6	tax	tax	NOUN
cjfa-3277	227	7	reform	reform	NOUN
cjfa-3277	227	8	options	option	NOUN
cjfa-3277	227	9	:	:	PUNCT
cjfa-3277	227	10	incentives	incentive	VERB
cjfa-3277	227	11	for	for	ADP
cjfa-3277	227	12	innovation	innovation	NOUN
cjfa-3277	227	13	.	.	PUNCT
cjfa-3277	228	1	the	the	DET
cjfa-3277	228	2	international	international	ADJ
cjfa-3277	228	3	experience	experience	NOUN
cjfa-3277	228	4	with	with	ADP
cjfa-3277	228	5	r&d	r&d	NOUN
cjfa-3277	228	6	tax	tax	NOUN
cjfa-3277	228	7	incentives	incentive	NOUN
cjfa-3277	228	8	,	,	PUNCT
cjfa-3277	228	9	http://www.finance.senate.gov/imo/media/	http://www.finance.senate.gov/imo/media/	VERB
cjfa-3277	228	10	doc	doc	PROPN
cjfa-3277	228	11	/	/	SYM
cjfa-3277	228	12	oecd%20sfc%20hearing%20testimony%209%2020%2011.pdf	oecd%20sfc%20hearing%20testimony%209%2020%2011.pdf	NOUN
cjfa-3277	228	13	(	(	PUNCT
cjfa-3277	228	14	accessed	access	VERB
cjfa-3277	228	15	:	:	PUNCT
cjfa-3277	228	16	16.12.2013	16.12.2013	NUM
cjfa-3277	228	17	)	)	PUNCT
cjfa-3277	228	18	.	.	PUNCT
cjfa-3277	229	1	oecd	oecd	PROPN
cjfa-3277	229	2	(	(	PUNCT
cjfa-3277	229	3	2012	2012	NUM
cjfa-3277	229	4	)	)	PUNCT
cjfa-3277	229	5	,	,	PUNCT
cjfa-3277	229	6	oecd	oecd	PROPN
cjfa-3277	229	7	science	science	PROPN
cjfa-3277	229	8	,	,	PUNCT
cjfa-3277	229	9	technology	technology	NOUN
cjfa-3277	229	10	and	and	CCONJ
cjfa-3277	229	11	industry	industry	NOUN
cjfa-3277	229	12	outlook	outlook	NOUN
cjfa-3277	229	13	2012	2012	NUM
cjfa-3277	229	14	,	,	PUNCT
cjfa-3277	229	15	oecd	oecd	PROPN
cjfa-3277	229	16	publishing	publishing	NOUN
cjfa-3277	229	17	.	.	PUNCT
cjfa-3277	230	1	romer	romer	PROPN
cjfa-3277	230	2	p.	p.	NOUN
cjfa-3277	230	3	(	(	PUNCT
cjfa-3277	230	4	1990	1990	NUM
cjfa-3277	230	5	)	)	PUNCT
cjfa-3277	230	6	,	,	PUNCT
cjfa-3277	230	7	endogenous	endogenous	ADJ
cjfa-3277	230	8	technological	technological	ADJ
cjfa-3277	230	9	change	change	NOUN
cjfa-3277	230	10	,	,	PUNCT
cjfa-3277	230	11	journal	journal	NOUN
cjfa-3277	230	12	of	of	ADP
cjfa-3277	230	13	political	political	ADJ
cjfa-3277	230	14	economy	economy	NOUN
cjfa-3277	230	15	,	,	PUNCT
cjfa-3277	230	16	98	98	NUM
cjfa-3277	230	17	,	,	PUNCT
cjfa-3277	230	18	http://www.jstor.org/discover/10.2307/2937632?uid=3738840&uid=2&uid=4	http://www.jstor.org/discover/10.2307/2937632?uid=3738840&uid=2&uid=4	PROPN
cjfa-3277	230	19	&	&	CCONJ
cjfa-3277	230	20	sid=21103418385683	sid=21103418385683	PROPN
cjfa-3277	230	21	(	(	PUNCT
cjfa-3277	230	22	accessed	access	VERB
cjfa-3277	230	23	:	:	PUNCT
cjfa-3277	230	24	13.12.2013	13.12.2013	NUM
cjfa-3277	230	25	)	)	PUNCT
cjfa-3277	230	26	.	.	PUNCT
cjfa-3277	231	1	http://dx.doi.org/10.1086/261725	http://dx.doi.org/10.1086/261725	PROPN
cjfa-3277	231	2	.	.	PUNCT
cjfa-3277	232	1	science	science	NOUN
cjfa-3277	232	2	,	,	PUNCT
cjfa-3277	232	3	technology	technology	NOUN
cjfa-3277	232	4	and	and	CCONJ
cjfa-3277	232	5	innovation	innovation	NOUN
cjfa-3277	232	6	in	in	ADP
cjfa-3277	232	7	europe	europe	PROPN
cjfa-3277	232	8	,	,	PUNCT
cjfa-3277	232	9	2013	2013	NUM
cjfa-3277	232	10	edition	edition	NOUN
cjfa-3277	232	11	(	(	PUNCT
cjfa-3277	232	12	2013	2013	NUM
cjfa-3277	232	13	)	)	PUNCT
cjfa-3277	232	14	,	,	PUNCT
cjfa-3277	232	15	eurostat	eurostat	PROPN
cjfa-3277	232	16	,	,	PUNCT
cjfa-3277	232	17	http://	http://	PROPN
cjfa-3277	232	18	epp.eurostat.ec.europa.eu/cache/ity_offpub/ks-gn-13-001/en/ks-gn-13-001en.pdf	epp.eurostat.ec.europa.eu/cache/ity_offpub/ks-gn-13-001/en/ks-gn-13-001en.pdf	NOUN
cjfa-3277	232	19	(	(	PUNCT
cjfa-3277	232	20	accessed	access	VERB
cjfa-3277	232	21	:	:	PUNCT
cjfa-3277	232	22	19.12.2013	19.12.2013	NUM
cjfa-3277	232	23	)	)	PUNCT
cjfa-3277	232	24	.	.	PUNCT
cjfa-3277	233	1	stewart	stewart	PROPN
cjfa-3277	233	2	l.	l.	PROPN
cjfa-3277	233	3	a.	a.	PROPN
cjfa-3277	233	4	,	,	PUNCT
cjfa-3277	233	5	warda	warda	PROPN
cjfa-3277	233	6	j.	j.	PROPN
cjfa-3277	233	7	,	,	PUNCT
cjfa-3277	233	8	atkinson	atkinson	PROPN
cjfa-3277	233	9	r.	r.	PROPN
cjfa-3277	233	10	d.	d.	PROPN
cjfa-3277	233	11	(	(	PUNCT
cjfa-3277	233	12	2012	2012	NUM
cjfa-3277	233	13	)	)	PUNCT
cjfa-3277	233	14	,	,	PUNCT
cjfa-3277	233	15	we	we	PRON
cjfa-3277	233	16	’re	’re	VERB
cjfa-3277	233	17	#	#	SYM
cjfa-3277	233	18	27	27	NUM
cjfa-3277	233	19	:	:	PUNCT
cjfa-3277	233	20	the	the	DET
cjfa-3277	233	21	united	united	PROPN
cjfa-3277	233	22	states	states	PROPN
cjfa-3277	233	23	lags	lag	VERB
cjfa-3277	233	24	far	far	ADV
cjfa-3277	233	25	behind	behind	ADV
cjfa-3277	233	26	in	in	ADP
cjfa-3277	233	27	r&d	r&d	NOUN
cjfa-3277	233	28	tax	tax	NOUN
cjfa-3277	233	29	incentives	incentive	VERB
cjfa-3277	233	30	generosity	generosity	NOUN
cjfa-3277	233	31	,	,	PUNCT
cjfa-3277	233	32	itif	itif	PROPN
cjfa-3277	233	33	,	,	PUNCT
cjfa-3277	233	34	http://www2.itif.org/2012-were-27-b-index-tax.pdf	http://www2.itif.org/2012-were-27-b-index-tax.pdf	PROPN
cjfa-3277	233	35	(	(	PUNCT
cjfa-3277	233	36	accessed	access	VERB
cjfa-3277	233	37	:	:	PUNCT
cjfa-3277	233	38	07.12.2013	07.12.2013	NUM
cjfa-3277	233	39	)	)	PUNCT
cjfa-3277	233	40	.	.	PUNCT
cjfa-3277	234	1	sti	sti	PROPN
cjfa-3277	234	2	(	(	PUNCT
cjfa-3277	234	3	2004	2004	NUM
cjfa-3277	234	4	)	)	PUNCT
cjfa-3277	234	5	,	,	PUNCT
cjfa-3277	234	6	tax	tax	NOUN
cjfa-3277	234	7	incentives	incentive	NOUN
cjfa-3277	234	8	for	for	ADP
cjfa-3277	234	9	research	research	NOUN
cjfa-3277	234	10	and	and	CCONJ
cjfa-3277	234	11	development	development	NOUN
cjfa-3277	234	12	:	:	PUNCT
cjfa-3277	234	13	trends	trend	NOUN
cjfa-3277	234	14	and	and	CCONJ
cjfa-3277	234	15	issues	issue	NOUN
cjfa-3277	234	16	,	,	PUNCT
cjfa-3277	234	17	oecd	oecd	PROPN
cjfa-3277	234	18	.	.	PROPN
cjfa-3277	234	19	szlęzak	szlęzak	ADJ
cjfa-3277	234	20	-	-	PUNCT
cjfa-3277	234	21	matusewicz	matusewicz	NOUN
cjfa-3277	234	22	j.	j.	PROPN
cjfa-3277	234	23	(	(	PUNCT
cjfa-3277	234	24	2012	2012	NUM
cjfa-3277	234	25	)	)	PUNCT
cjfa-3277	234	26	,	,	PUNCT
cjfa-3277	234	27	zastosowanie	zastosowanie	PROPN
cjfa-3277	234	28	preferencji	preferencji	PROPN
cjfa-3277	234	29	podatkowych	podatkowych	VERB
cjfa-3277	234	30	w	w	PROPN
cjfa-3277	234	31	polskich	polskich	PROPN
cjfa-3277	234	32	przedsiębiorstwach	przedsiębiorstwach	NOUN
cjfa-3277	234	33	,	,	PUNCT
cjfa-3277	234	34	259–269	259–269	NUM
cjfa-3277	235	1	[	[	X
cjfa-3277	235	2	in	in	ADP
cjfa-3277	235	3	:]	:]	PROPN
cjfa-3277	235	4	opodatkowanie	opodatkowanie	PROPN
cjfa-3277	235	5	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3277	235	6	,	,	PUNCT
cjfa-3277	235	7	j.	j.	PROPN
cjfa-3277	235	8	iwin	iwin	PROPN
cjfa-3277	235	9	-	-	PUNCT
cjfa-3277	235	10	garzyńska	garzyńska	PROPN
cjfa-3277	235	11	(	(	PUNCT
cjfa-3277	235	12	ed	ed	NOUN
cjfa-3277	235	13	.	.	PUNCT
cjfa-3277	235	14	)	)	PUNCT
cjfa-3277	235	15	,	,	PUNCT
cjfa-3277	235	16	zeszyty	zeszyty	VERB
cjfa-3277	235	17	naukowe	naukowe	NOUN
cjfa-3277	235	18	nr	nr	PROPN
cjfa-3277	235	19	708	708	NUM
cjfa-3277	235	20	,	,	PUNCT
cjfa-3277	235	21	wydawnictwo	wydawnictwo	ADJ
cjfa-3277	235	22	naukowe	naukowe	NOUN
cjfa-3277	235	23	uniwersytetu	uniwersytetu	NOUN
cjfa-3277	235	24	szczecińskiego	szczecińskiego	NOUN
cjfa-3277	235	25	,	,	PUNCT
cjfa-3277	235	26	szczecin	szczecin	PROPN
cjfa-3277	235	27	.	.	PUNCT
cjfa-3277	236	1	ustawa	ustawa	PROPN
cjfa-3277	236	2	z	z	PROPN
cjfa-3277	236	3	15	15	NUM
cjfa-3277	236	4	lutego	lutego	NOUN
cjfa-3277	236	5	1992	1992	NUM
cjfa-3277	236	6	o	o	NOUN
cjfa-3277	236	7	podatku	podatku	NOUN
cjfa-3277	236	8	dochodowym	dochodowym	PROPN
cjfa-3277	236	9	od	od	PROPN
cjfa-3277	236	10	osób	osób	PROPN
cjfa-3277	236	11	prawnych	prawnych	PROPN
cjfa-3277	236	12	(	(	PUNCT
cjfa-3277	236	13	dz	dz	X
cjfa-3277	236	14	.	.	PUNCT
cjfa-3277	236	15	u.	u.	PROPN
cjfa-3277	236	16	z	z	PROPN
cjfa-3277	236	17	2011	2011	NUM
cjfa-3277	236	18	,	,	PUNCT
cjfa-3277	236	19	poz	poz	PROPN
cjfa-3277	236	20	.	.	PROPN
cjfa-3277	236	21	397	397	NUM
cjfa-3277	236	22	)	)	PUNCT
cjfa-3277	237	1	[	[	X
cjfa-3277	237	2	act	act	NOUN
cjfa-3277	237	3	of	of	ADP
cjfa-3277	237	4	15	15	NUM
cjfa-3277	237	5	february	february	NOUN
cjfa-3277	237	6	1992	1992	NUM
cjfa-3277	237	7	on	on	ADP
cjfa-3277	237	8	corporate	corporate	ADJ
cjfa-3277	237	9	income	income	NOUN
cjfa-3277	237	10	tax	tax	NOUN
cjfa-3277	237	11	(	(	PUNCT
cjfa-3277	237	12	journal	journal	NOUN
cjfa-3277	237	13	of	of	ADP
cjfa-3277	237	14	laws	law	NOUN
cjfa-3277	237	15	of	of	ADP
cjfa-3277	237	16	2011	2011	NUM
cjfa-3277	237	17	,	,	PUNCT
cjfa-3277	237	18	item	item	NOUN
cjfa-3277	237	19	397	397	NUM
cjfa-3277	237	20	)	)	PUNCT
cjfa-3277	237	21	]	]	PUNCT
cjfa-3277	237	22	.	.	PUNCT
cjfa-3277	238	1	ustawa	ustawa	PROPN
cjfa-3277	238	2	z	z	NOUN
cjfa-3277	238	3	26	26	NUM
cjfa-3277	238	4	lipca	lipca	NOUN
cjfa-3277	238	5	1991	1991	NUM
cjfa-3277	238	6	o	o	NOUN
cjfa-3277	238	7	podatku	podatku	NOUN
cjfa-3277	238	8	dochodowym	dochodowym	PROPN
cjfa-3277	238	9	od	od	PROPN
cjfa-3277	238	10	osób	osób	PROPN
cjfa-3277	238	11	fizycznych	fizycznych	PROPN
cjfa-3277	238	12	(	(	PUNCT
cjfa-3277	238	13	dz	dz	PROPN
cjfa-3277	238	14	.	.	PUNCT
cjfa-3277	238	15	u.	u.	PROPN
cjfa-3277	238	16	z	z	PROPN
cjfa-3277	238	17	2010	2010	NUM
cjfa-3277	238	18	,	,	PUNCT
cjfa-3277	238	19	poz	poz	PROPN
cjfa-3277	238	20	.	.	PROPN
cjfa-3277	238	21	307	307	NUM
cjfa-3277	238	22	)	)	PUNCT
cjfa-3277	239	1	[	[	X
cjfa-3277	239	2	act	act	NOUN
cjfa-3277	239	3	of	of	ADP
cjfa-3277	239	4	26	26	NUM
cjfa-3277	239	5	july	july	PROPN
cjfa-3277	239	6	1991	1991	NUM
cjfa-3277	239	7	on	on	ADP
cjfa-3277	239	8	personal	personal	ADJ
cjfa-3277	239	9	income	income	NOUN
cjfa-3277	239	10	tax	tax	NOUN
cjfa-3277	239	11	(	(	PUNCT
cjfa-3277	239	12	journal	journal	NOUN
cjfa-3277	239	13	of	of	ADP
cjfa-3277	239	14	laws	law	NOUN
cjfa-3277	239	15	of	of	ADP
cjfa-3277	239	16	2010	2010	NUM
cjfa-3277	239	17	,	,	PUNCT
cjfa-3277	239	18	item	item	NOUN
cjfa-3277	239	19	307	307	NUM
cjfa-3277	239	20	)	)	PUNCT
cjfa-3277	239	21	]	]	PUNCT
cjfa-3277	239	22	.	.	PUNCT
cjfa-3277	240	1	walicka	walicka	PRON
cjfa-3277	240	2	m.	m.	NOUN
cjfa-3277	240	3	(	(	PUNCT
cjfa-3277	240	4	2013	2013	NUM
cjfa-3277	240	5	)	)	PUNCT
cjfa-3277	240	6	,	,	PUNCT
cjfa-3277	240	7	współczesne	współczesne	PROPN
cjfa-3277	240	8	modele	modele	PROPN
cjfa-3277	240	9	wsparcia	wsparcia	PROPN
cjfa-3277	240	10	podatkowego	podatkowego	PROPN
cjfa-3277	240	11	działalności	działalności	NOUN
cjfa-3277	240	12	badawczo	badawczo	NOUN
cjfa-3277	240	13	-	-	PUNCT
cjfa-3277	240	14	rozwojowej	rozwojowej	NOUN
cjfa-3277	240	15	na	na	PART
cjfa-3277	240	16	świecie	świecie	ADJ
cjfa-3277	240	17	,	,	PUNCT
cjfa-3277	240	18	248–259	248–259	NUM
cjfa-3277	240	19	[	[	PUNCT
cjfa-3277	240	20	in	in	ADP
cjfa-3277	240	21	:]	:]	PROPN
cjfa-3277	240	22	opodatkowanie	opodatkowanie	PROPN
cjfa-3277	240	23	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3277	240	24	.	.	PUNCT
cjfa-3277	241	1	wybrane	wybrane	PROPN
cjfa-3277	241	2	zagadnienia	zagadnienia	PROPN
cjfa-3277	241	3	,	,	PUNCT
cjfa-3277	241	4	j.	j.	PROPN
cjfa-3277	241	5	iwin	iwin	PROPN
cjfa-3277	241	6	-	-	PUNCT
cjfa-3277	241	7	garzyńska	garzyńska	PROPN
cjfa-3277	241	8	(	(	PUNCT
cjfa-3277	241	9	ed	ed	NOUN
cjfa-3277	241	10	.	.	PUNCT
cjfa-3277	241	11	)	)	PUNCT
cjfa-3277	241	12	,	,	PUNCT
cjfa-3277	241	13	difin	difin	NOUN
cjfa-3277	241	14	,	,	PUNCT
cjfa-3277	241	15	warszawa	warszawa	PROPN
cjfa-3277	241	16	.	.	PUNCT
cjfa-3277	242	1	warda	warda	PROPN
cjfa-3277	242	2	j.	j.	PROPN
cjfa-3277	242	3	(	(	PUNCT
cjfa-3277	242	4	2006	2006	NUM
cjfa-3277	242	5	)	)	PUNCT
cjfa-3277	242	6	,	,	PUNCT
cjfa-3277	242	7	treatment	treatment	NOUN
cjfa-3277	242	8	of	of	ADP
cjfa-3277	242	9	business	business	NOUN
cjfa-3277	242	10	investments	investment	NOUN
cjfa-3277	242	11	in	in	ADP
cjfa-3277	242	12	intellectual	intellectual	ADJ
cjfa-3277	242	13	assets	asset	NOUN
cjfa-3277	242	14	:	:	PUNCT
cjfa-3277	242	15	an	an	DET
cjfa-3277	242	16	international	international	ADJ
cjfa-3277	242	17	comparison	comparison	NOUN
cjfa-3277	242	18	.	.	PUNCT
cjfa-3277	243	1	oecd	oecd	PROPN
cjfa-3277	243	2	science	science	PROPN
cjfa-3277	243	3	,	,	PUNCT
cjfa-3277	243	4	technology	technology	NOUN
cjfa-3277	243	5	and	and	CCONJ
cjfa-3277	243	6	industry	industry	NOUN
cjfa-3277	243	7	working	working	NOUN
cjfa-3277	243	8	papers	paper	NOUN
cjfa-3277	243	9	,	,	PUNCT
cjfa-3277	243	10	2006/04	2006/04	NUM
cjfa-3277	243	11	,	,	PUNCT
cjfa-3277	243	12	oecd	oecd	PROPN
cjfa-3277	243	13	,	,	PUNCT
cjfa-3277	243	14	http://www.oecd-ilibrary.org/docserver/download/5l9pscs408vl	http://www.oecd-ilibrary.org/docserver/download/5l9pscs408vl	PRON
cjfa-3277	243	15	.	.	PUNCT
cjfa-3277	244	1	pdf?expires=1390988263&id	pdf?expires=1390988263&id	NOUN
cjfa-3277	244	2	=	=	NOUN
cjfa-3277	244	3	id&accname	id&accname	NOUN
cjfa-3277	244	4	=	=	SYM
cjfa-3277	244	5	guest&checksum=22f8d1c93b1978d	guest&checksum=22f8d1c93b1978d	NOUN
cjfa-3277	244	6	301f6456ccf05e4b5	301f6456ccf05e4b5	NOUN
cjfa-3277	244	7	(	(	PUNCT
cjfa-3277	244	8	accessed	access	VERB
cjfa-3277	244	9	:	:	PUNCT
cjfa-3277	244	10	12.12.2013	12.12.2013	NUM
cjfa-3277	244	11	)	)	PUNCT
cjfa-3277	244	12	.	.	PUNCT
cjfa-3277	245	1	wiśniewska	wiśniewska	PROPN
cjfa-3277	245	2	j.	j.	PROPN
cjfa-3277	245	3	,	,	PUNCT
cjfa-3277	245	4	janasz	janasz	PROPN
cjfa-3277	245	5	k.	k.	PROPN
cjfa-3277	245	6	(	(	PUNCT
cjfa-3277	245	7	ed	ed	NOUN
cjfa-3277	245	8	.	.	PUNCT
cjfa-3277	245	9	)	)	PUNCT
cjfa-3277	245	10	(	(	PUNCT
cjfa-3277	245	11	2013	2013	NUM
cjfa-3277	245	12	)	)	PUNCT
cjfa-3277	245	13	,	,	PUNCT
cjfa-3277	245	14	innowacje	innowacje	PROPN
cjfa-3277	245	15	i	i	PRON
cjfa-3277	245	16	jakość	jakość	VERB
cjfa-3277	245	17	w	w	PROPN
cjfa-3277	245	18	zarządzaniu	zarządzaniu	PROPN
cjfa-3277	245	19	organizacjami	organizacjami	PROPN
cjfa-3277	245	20	,	,	PUNCT
cjfa-3277	245	21	cedewu	cedewu	PROPN
cjfa-3277	245	22	,	,	PUNCT
cjfa-3277	245	23	warszawa	warszawa	PROPN
cjfa-3277	245	24	.	.	PUNCT