id	sid	tid	token	lemma	pos
cjfa-37582	1	1	date	date	NOUN
cjfa-37582	1	2	of	of	ADP
cjfa-37582	1	3	submission	submission	NOUN
cjfa-37582	1	4	:	:	PUNCT
cjfa-37582	1	5	august	august	PROPN
cjfa-37582	1	6	19	19	NUM
cjfa-37582	1	7	,	,	PUNCT
cjfa-37582	1	8	2021	2021	NUM
cjfa-37582	1	9	;	;	PUNCT
cjfa-37582	1	10	date	date	NOUN
cjfa-37582	1	11	of	of	ADP
cjfa-37582	1	12	acceptance	acceptance	NOUN
cjfa-37582	1	13	:	:	PUNCT
cjfa-37582	1	14	october	october	PROPN
cjfa-37582	1	15	11	11	NUM
cjfa-37582	1	16	,	,	PUNCT
cjfa-37582	1	17	2021	2021	NUM
cjfa-37582	1	18	.	.	PUNCT
cjfa-37582	2	1	*	*	PUNCT
cjfa-37582	2	2	contact	contact	NOUN
cjfa-37582	2	3	information	information	NOUN
cjfa-37582	2	4	:	:	PUNCT
cjfa-37582	2	5	dominik.tschinkl@steuerbuero-menzel.de	dominik.tschinkl@steuerbuero-menzel.de	NUM
cjfa-37582	2	6	,	,	PUNCT
cjfa-37582	2	7	steuerbuero	steuerbuero	NOUN
cjfa-37582	2	8	menzel	menzel	ADJ
cjfa-37582	2	9	,	,	PUNCT
cjfa-37582	2	10	ludwigstrasse	ludwigstrasse	NOUN
cjfa-37582	2	11	5	5	NUM
cjfa-37582	2	12	,	,	PUNCT
cjfa-37582	2	13	97816	97816	NUM
cjfa-37582	2	14	lohr	lohr	NOUN
cjfa-37582	2	15	am	be	AUX
cjfa-37582	2	16	main	main	ADJ
cjfa-37582	2	17	,	,	PUNCT
cjfa-37582	2	18	germany	germany	PROPN
cjfa-37582	2	19	,	,	PUNCT
cjfa-37582	2	20	phone	phone	NOUN
cjfa-37582	2	21	:	:	PUNCT
cjfa-37582	2	22	+49	+49	NOUN
cjfa-37582	2	23	9352	9352	NUM
cjfa-37582	2	24	87960	87960	NUM
cjfa-37582	2	25	;	;	PUNCT
cjfa-37582	2	26	orcid	orcid	PROPN
cjfa-37582	3	1	i	i	NOUN
cjfa-37582	3	2	d	d	NOUN
cjfa-37582	3	3	:	:	PUNCT
cjfa-37582	4	1	https://orcid.org/0000-0002-8195-8450	https://orcid.org/0000-0002-8195-8450	PROPN
cjfa-37582	4	2	.	.	PUNCT
cjfa-37582	5	1	*	*	PUNCT
cjfa-37582	5	2	*	*	PUNCT
cjfa-37582	5	3	contact	contact	NOUN
cjfa-37582	5	4	information	information	NOUN
cjfa-37582	5	5	:	:	PUNCT
cjfa-37582	5	6	nathalie.weikert@uni-wuerzburg.de	nathalie.weikert@uni-wuerzburg.de	PROPN
cjfa-37582	5	7	,	,	PUNCT
cjfa-37582	5	8	chair	chair	NOUN
cjfa-37582	5	9	of	of	ADP
cjfa-37582	5	10	business	business	NOUN
cjfa-37582	5	11	management	management	NOUN
cjfa-37582	5	12	and	and	CCONJ
cjfa-37582	5	13	business	business	NOUN
cjfa-37582	5	14	taxation	taxation	NOUN
cjfa-37582	5	15	,	,	PUNCT
cjfa-37582	5	16	university	university	NOUN
cjfa-37582	5	17	of	of	ADP
cjfa-37582	5	18	wuerzburg	wuerzburg	NOUN
cjfa-37582	5	19	,	,	PUNCT
cjfa-37582	5	20	sanderring	sanderre	VERB
cjfa-37582	5	21	2	2	NUM
cjfa-37582	5	22	,	,	PUNCT
cjfa-37582	5	23	97070	97070	NUM
cjfa-37582	5	24	wuerzburg	wuerzburg	NOUN
cjfa-37582	5	25	,	,	PUNCT
cjfa-37582	5	26	germany	germany	PROPN
cjfa-37582	5	27	,	,	PUNCT
cjfa-37582	5	28	phone	phone	NOUN
cjfa-37582	5	29	:	:	PUNCT
cjfa-37582	5	30	+49	+49	NOUN
cjfa-37582	5	31	931	931	NUM
cjfa-37582	5	32	3181952	3181952	NUM
cjfa-37582	5	33	;	;	PUNCT
cjfa-37582	5	34	orcid	orcid	NOUN
cjfa-37582	6	1	i	i	NOUN
cjfa-37582	6	2	d	d	PROPN
cjfa-37582	6	3	:	:	PUNCT
cjfa-37582	6	4	https://orcid.org/0000-0003-39202913	https://orcid.org/0000-0003-39202913	PROPN
cjfa-37582	6	5	.	.	PUNCT
cjfa-37582	7	1	*	*	PUNCT
cjfa-37582	7	2	*	*	PUNCT
cjfa-37582	7	3	*	*	PUNCT
cjfa-37582	7	4	contact	contact	NOUN
cjfa-37582	7	5	information	information	NOUN
cjfa-37582	7	6	:	:	PUNCT
cjfa-37582	7	7	dirk.kiesewetter@uni-wuerzburg.de	dirk.kiesewetter@uni-wuerzburg.de	PROPN
cjfa-37582	7	8	,	,	PUNCT
cjfa-37582	7	9	chair	chair	NOUN
cjfa-37582	7	10	of	of	ADP
cjfa-37582	7	11	business	business	NOUN
cjfa-37582	7	12	management	management	NOUN
cjfa-37582	7	13	and	and	CCONJ
cjfa-37582	7	14	business	business	NOUN
cjfa-37582	7	15	taxation	taxation	NOUN
cjfa-37582	7	16	,	,	PUNCT
cjfa-37582	7	17	university	university	NOUN
cjfa-37582	7	18	of	of	ADP
cjfa-37582	7	19	wuerzburg	wuerzburg	NOUN
cjfa-37582	7	20	,	,	PUNCT
cjfa-37582	7	21	sanderring	sanderre	VERB
cjfa-37582	7	22	2	2	NUM
cjfa-37582	7	23	,	,	PUNCT
cjfa-37582	7	24	97070	97070	NUM
cjfa-37582	7	25	wuerzburg	wuerzburg	NOUN
cjfa-37582	7	26	,	,	PUNCT
cjfa-37582	7	27	germany	germany	PROPN
cjfa-37582	7	28	,	,	PUNCT
cjfa-37582	7	29	phone	phone	NOUN
cjfa-37582	7	30	:	:	PUNCT
cjfa-37582	7	31	+49	+49	NOUN
cjfa-37582	7	32	931	931	NUM
cjfa-37582	7	33	3182963	3182963	NUM
cjfa-37582	7	34	;	;	PUNCT
cjfa-37582	7	35	orcid	orcid	PROPN
cjfa-37582	8	1	i	i	NOUN
cjfa-37582	8	2	d	d	PROPN
cjfa-37582	8	3	:	:	PUNCT
cjfa-37582	9	1	https://orcid.org/00000002-0640-0529	https://orcid.org/00000002-0640-0529	X
cjfa-37582	9	2	.	.	PUNCT
cjfa-37582	10	1	copernican	copernican	PROPN
cjfa-37582	10	2	journal	journal	PROPN
cjfa-37582	10	3	of	of	ADP
cjfa-37582	10	4	finance	finance	PROPN
cjfa-37582	10	5	&	&	CCONJ
cjfa-37582	10	6	accounting	accounting	PROPN
cjfa-37582	10	7	e	e	PROPN
cjfa-37582	10	8	-	-	PROPN
cjfa-37582	10	9	issn	issn	PROPN
cjfa-37582	10	10	2300	2300	NUM
cjfa-37582	10	11	-	-	SYM
cjfa-37582	10	12	3065	3065	NUM
cjfa-37582	10	13	p	p	PROPN
cjfa-37582	10	14	-	-	PUNCT
cjfa-37582	10	15	issn	issn	PROPN
cjfa-37582	10	16	2300	2300	NUM
cjfa-37582	10	17	-	-	SYM
cjfa-37582	10	18	12402021	12402021	NUM
cjfa-37582	10	19	,	,	PUNCT
cjfa-37582	10	20	volume	volume	NOUN
cjfa-37582	10	21	10	10	NUM
cjfa-37582	10	22	,	,	PUNCT
cjfa-37582	10	23	issue	issue	NOUN
cjfa-37582	10	24	4	4	NUM
cjfa-37582	10	25	tschinkl	tschinkl	NOUN
cjfa-37582	10	26	,	,	PUNCT
cjfa-37582	10	27	d.	d.	PROPN
cjfa-37582	10	28	,	,	PUNCT
cjfa-37582	10	29	weikert	weikert	PROPN
cjfa-37582	10	30	,	,	PUNCT
cjfa-37582	10	31	n.	n.	NOUN
cjfa-37582	10	32	,	,	PUNCT
cjfa-37582	10	33	&	&	CCONJ
cjfa-37582	10	34	kiesewetter	kiesewetter	PROPN
cjfa-37582	10	35	,	,	PUNCT
cjfa-37582	10	36	d.	d.	PROPN
cjfa-37582	10	37	(	(	PUNCT
cjfa-37582	10	38	2021	2021	NUM
cjfa-37582	10	39	)	)	PUNCT
cjfa-37582	10	40	.	.	PUNCT
cjfa-37582	11	1	the	the	DET
cjfa-37582	11	2	impact	impact	NOUN
cjfa-37582	11	3	of	of	ADP
cjfa-37582	11	4	taxes	taxis	NOUN
cjfa-37582	11	5	on	on	ADP
cjfa-37582	11	6	individual	individual	ADJ
cjfa-37582	11	7	long	long	ADJ
cjfa-37582	11	8	-	-	PUNCT
cjfa-37582	11	9	term	term	NOUN
cjfa-37582	11	10	savings	saving	NOUN
cjfa-37582	11	11	decision	decision	NOUN
cjfa-37582	11	12	.	.	PUNCT
cjfa-37582	12	1	copernican	copernican	PROPN
cjfa-37582	12	2	journal	journal	PROPN
cjfa-37582	12	3	of	of	ADP
cjfa-37582	12	4	finance	finance	PROPN
cjfa-37582	12	5	&	&	CCONJ
cjfa-37582	12	6	accounting	accounting	PROPN
cjfa-37582	12	7	,	,	PUNCT
cjfa-37582	12	8	10(4	10(4	NUM
cjfa-37582	12	9	)	)	PUNCT
cjfa-37582	12	10	,	,	PUNCT
cjfa-37582	12	11	159–179	159–179	NUM
cjfa-37582	12	12	.	.	PUNCT
cjfa-37582	13	1	http://dx.doi	http://dx.doi	NOUN
cjfa-37582	13	2	.	.	PUNCT
cjfa-37582	14	1	org/10.12775	org/10.12775	PROPN
cjfa-37582	14	2	/	/	SYM
cjfa-37582	14	3	cjfa.2021.020	cjfa.2021.020	PROPN
cjfa-37582	14	4	dominik	dominik	PROPN
cjfa-37582	14	5	tschinkl	tschinkl	PROPN
cjfa-37582	14	6	*	*	PUNCT
cjfa-37582	14	7	steuerbuero	steuerbuero	NOUN
cjfa-37582	14	8	menzel	menzel	PROPN
cjfa-37582	14	9	nathalie	nathalie	PROPN
cjfa-37582	14	10	weikert	weikert	PROPN
cjfa-37582	14	11	*	*	PROPN
cjfa-37582	14	12	*	*	PROPN
cjfa-37582	14	13	university	university	PROPN
cjfa-37582	14	14	of	of	ADP
cjfa-37582	14	15	wuerzburg	wuerzburg	PROPN
cjfa-37582	14	16	dirk	dirk	PROPN
cjfa-37582	14	17	kiesewetter	kiesewetter	PROPN
cjfa-37582	14	18	*	*	PROPN
cjfa-37582	14	19	*	*	PROPN
cjfa-37582	14	20	*	*	PROPN
cjfa-37582	14	21	university	university	NOUN
cjfa-37582	14	22	of	of	ADP
cjfa-37582	14	23	wuerzburg	wuerzburg	NOUN
cjfa-37582	14	24	the	the	DET
cjfa-37582	14	25	impact	impact	NOUN
cjfa-37582	14	26	of	of	ADP
cjfa-37582	14	27	taxes	taxis	NOUN
cjfa-37582	14	28	on	on	ADP
cjfa-37582	14	29	individual	individual	ADJ
cjfa-37582	14	30	long	long	ADJ
cjfa-37582	14	31	-	-	PUNCT
cjfa-37582	14	32	term	term	NOUN
cjfa-37582	14	33	savings	saving	NOUN
cjfa-37582	14	34	decision	decision	NOUN
cjfa-37582	14	35	keywords	keyword	NOUN
cjfa-37582	14	36	:	:	PUNCT
cjfa-37582	14	37	behavioral	behavioral	ADJ
cjfa-37582	14	38	economics	economic	NOUN
cjfa-37582	14	39	,	,	PUNCT
cjfa-37582	14	40	experimental	experimental	ADJ
cjfa-37582	14	41	economics	economic	NOUN
cjfa-37582	14	42	,	,	PUNCT
cjfa-37582	14	43	tax	tax	NOUN
cjfa-37582	14	44	misperception	misperception	NOUN
cjfa-37582	14	45	,	,	PUNCT
cjfa-37582	14	46	savings	saving	NOUN
cjfa-37582	14	47	decision	decision	NOUN
cjfa-37582	14	48	.	.	PUNCT
cjfa-37582	15	1	j	j	PROPN
cjfa-37582	15	2	e	e	PROPN
cjfa-37582	15	3	l	l	PROPN
cjfa-37582	15	4	classification	classification	NOUN
cjfa-37582	15	5	:	:	PUNCT
cjfa-37582	15	6	c91	c91	NOUN
cjfa-37582	15	7	,	,	PUNCT
cjfa-37582	15	8	g40	g40	PROPN
cjfa-37582	15	9	,	,	PUNCT
cjfa-37582	15	10	h20	h20	PROPN
cjfa-37582	15	11	,	,	PUNCT
cjfa-37582	16	1	h24	h24	PROPN
cjfa-37582	16	2	.	.	PUNCT
cjfa-37582	16	3	dominik	dominik	PROPN
cjfa-37582	16	4	tschinkl	tschinkl	PROPN
cjfa-37582	16	5	,	,	PUNCT
cjfa-37582	16	6	nathalie	nathalie	PROPN
cjfa-37582	16	7	weikert	weikert	PROPN
cjfa-37582	16	8	,	,	PUNCT
cjfa-37582	16	9	dirk	dirk	PROPN
cjfa-37582	16	10	kiesewetter160	kiesewetter160	PROPN
cjfa-37582	16	11	abstract	abstract	NOUN
cjfa-37582	16	12	:	:	PUNCT
cjfa-37582	16	13	this	this	DET
cjfa-37582	16	14	paper	paper	NOUN
cjfa-37582	16	15	uses	use	VERB
cjfa-37582	16	16	experimental	experimental	ADJ
cjfa-37582	16	17	methods	method	NOUN
cjfa-37582	16	18	to	to	PART
cjfa-37582	16	19	analyze	analyze	VERB
cjfa-37582	16	20	how	how	SCONJ
cjfa-37582	16	21	different	different	ADJ
cjfa-37582	16	22	forms	form	NOUN
cjfa-37582	16	23	of	of	ADP
cjfa-37582	16	24	taxation	taxation	NOUN
cjfa-37582	16	25	influence	influence	NOUN
cjfa-37582	16	26	the	the	DET
cjfa-37582	16	27	decision	decision	NOUN
cjfa-37582	16	28	between	between	ADP
cjfa-37582	16	29	immediate	immediate	ADJ
cjfa-37582	16	30	consumption	consumption	NOUN
cjfa-37582	16	31	and	and	CCONJ
cjfa-37582	16	32	saving	saving	NOUN
cjfa-37582	16	33	.	.	PUNCT
cjfa-37582	17	1	the	the	DET
cjfa-37582	17	2	parameters	parameter	NOUN
cjfa-37582	17	3	are	be	AUX
cjfa-37582	17	4	chosen	choose	VERB
cjfa-37582	17	5	in	in	ADP
cjfa-37582	17	6	such	such	DET
cjfa-37582	17	7	a	a	DET
cjfa-37582	17	8	way	way	NOUN
cjfa-37582	17	9	that	that	PRON
cjfa-37582	17	10	the	the	DET
cjfa-37582	17	11	treatments	treatment	NOUN
cjfa-37582	17	12	no	no	DET
cjfa-37582	17	13	tax	tax	NOUN
cjfa-37582	17	14	,	,	PUNCT
cjfa-37582	17	15	immediate	immediate	ADJ
cjfa-37582	17	16	taxation	taxation	NOUN
cjfa-37582	17	17	and	and	CCONJ
cjfa-37582	17	18	deferred	defer	VERB
cjfa-37582	17	19	taxation	taxation	NOUN
cjfa-37582	17	20	have	have	VERB
cjfa-37582	17	21	identical	identical	ADJ
cjfa-37582	17	22	net	net	ADJ
cjfa-37582	17	23	payoffs	payoff	NOUN
cjfa-37582	17	24	,	,	PUNCT
cjfa-37582	17	25	which	which	PRON
cjfa-37582	17	26	should	should	AUX
cjfa-37582	17	27	induce	induce	VERB
cjfa-37582	17	28	the	the	DET
cjfa-37582	17	29	same	same	ADJ
cjfa-37582	17	30	decision	decision	NOUN
cjfa-37582	17	31	making	make	VERB
cjfa-37582	17	32	patterns	pattern	NOUN
cjfa-37582	17	33	.	.	PUNCT
cjfa-37582	18	1	however	however	ADV
cjfa-37582	18	2	,	,	PUNCT
cjfa-37582	18	3	we	we	PRON
cjfa-37582	18	4	find	find	VERB
cjfa-37582	18	5	that	that	SCONJ
cjfa-37582	18	6	these	these	DET
cjfa-37582	18	7	expectations	expectation	NOUN
cjfa-37582	18	8	only	only	ADV
cjfa-37582	18	9	apply	apply	VERB
cjfa-37582	18	10	to	to	ADP
cjfa-37582	18	11	the	the	DET
cjfa-37582	18	12	treatments	treatment	NOUN
cjfa-37582	18	13	no	no	DET
cjfa-37582	18	14	tax	tax	NOUN
cjfa-37582	18	15	and	and	CCONJ
cjfa-37582	18	16	immediate	immediate	ADJ
cjfa-37582	18	17	taxation	taxation	NOUN
cjfa-37582	18	18	.	.	PUNCT
cjfa-37582	19	1	the	the	DET
cjfa-37582	19	2	participants	participant	NOUN
cjfa-37582	19	3	in	in	ADP
cjfa-37582	19	4	the	the	DET
cjfa-37582	19	5	deferred	defer	VERB
cjfa-37582	19	6	taxation	taxation	NOUN
cjfa-37582	19	7	treatment	treatment	NOUN
cjfa-37582	19	8	show	show	VERB
cjfa-37582	19	9	a	a	DET
cjfa-37582	19	10	significantly	significantly	ADV
cjfa-37582	19	11	weaker	weak	ADJ
cjfa-37582	19	12	preference	preference	NOUN
cjfa-37582	19	13	for	for	ADP
cjfa-37582	19	14	saving	save	VERB
cjfa-37582	19	15	which	which	PRON
cjfa-37582	19	16	hints	hint	VERB
cjfa-37582	19	17	at	at	ADP
cjfa-37582	19	18	a	a	DET
cjfa-37582	19	19	misperception	misperception	NOUN
cjfa-37582	19	20	of	of	ADP
cjfa-37582	19	21	this	this	DET
cjfa-37582	19	22	form	form	NOUN
cjfa-37582	19	23	of	of	ADP
cjfa-37582	19	24	taxation	taxation	NOUN
cjfa-37582	19	25	.	.	PUNCT
cjfa-37582	20	1	this	this	DET
cjfa-37582	20	2	result	result	NOUN
cjfa-37582	20	3	also	also	ADV
cjfa-37582	20	4	has	have	VERB
cjfa-37582	20	5	political	political	ADJ
cjfa-37582	20	6	implications	implication	NOUN
cjfa-37582	20	7	as	as	SCONJ
cjfa-37582	20	8	many	many	ADJ
cjfa-37582	20	9	oecd	oecd	NOUN
cjfa-37582	20	10	countries	country	NOUN
cjfa-37582	20	11	try	try	VERB
cjfa-37582	20	12	to	to	PART
cjfa-37582	20	13	incentivize	incentivize	VERB
cjfa-37582	20	14	voluntary	voluntary	ADJ
cjfa-37582	20	15	saving	saving	NOUN
cjfa-37582	20	16	for	for	ADP
cjfa-37582	20	17	retirement	retirement	NOUN
cjfa-37582	20	18	through	through	ADP
cjfa-37582	20	19	deferred	defer	VERB
cjfa-37582	20	20	taxation	taxation	NOUN
cjfa-37582	20	21	.	.	PUNCT
cjfa-37582	21	1	in	in	ADP
cjfa-37582	21	2	the	the	DET
cjfa-37582	21	3	experiment	experiment	NOUN
cjfa-37582	21	4	,	,	PUNCT
cjfa-37582	21	5	however	however	ADV
cjfa-37582	21	6	,	,	PUNCT
cjfa-37582	21	7	this	this	DET
cjfa-37582	21	8	type	type	NOUN
cjfa-37582	21	9	of	of	ADP
cjfa-37582	21	10	taxation	taxation	NOUN
cjfa-37582	21	11	leads	lead	VERB
cjfa-37582	21	12	to	to	ADP
cjfa-37582	21	13	less	less	ADJ
cjfa-37582	21	14	saving	saving	NOUN
cjfa-37582	21	15	than	than	ADP
cjfa-37582	21	16	an	an	DET
cjfa-37582	21	17	economically	economically	ADV
cjfa-37582	21	18	equivalent	equivalent	ADJ
cjfa-37582	21	19	immediate	immediate	ADJ
cjfa-37582	21	20	taxation	taxation	NOUN
cjfa-37582	21	21	of	of	ADP
cjfa-37582	21	22	savings	saving	NOUN
cjfa-37582	21	23	.	.	PUNCT
cjfa-37582	22	1	furthermore	furthermore	ADV
cjfa-37582	22	2	,	,	PUNCT
cjfa-37582	22	3	the	the	DET
cjfa-37582	22	4	paper	paper	NOUN
cjfa-37582	22	5	shows	show	VERB
cjfa-37582	22	6	that	that	SCONJ
cjfa-37582	22	7	individuals	individual	NOUN
cjfa-37582	22	8	only	only	ADV
cjfa-37582	22	9	partially	partially	ADV
cjfa-37582	22	10	recognize	recognize	VERB
cjfa-37582	22	11	the	the	DET
cjfa-37582	22	12	advantages	advantage	NOUN
cjfa-37582	22	13	of	of	ADP
cjfa-37582	22	14	immediate	immediate	ADJ
cjfa-37582	22	15	or	or	CCONJ
cjfa-37582	22	16	deferred	defer	VERB
cjfa-37582	22	17	taxation	taxation	NOUN
cjfa-37582	22	18	compared	compare	VERB
cjfa-37582	22	19	to	to	ADP
cjfa-37582	22	20	a	a	DET
cjfa-37582	22	21	classic	classic	ADJ
cjfa-37582	22	22	income	income	NOUN
cjfa-37582	22	23	tax	tax	NOUN
cjfa-37582	22	24	.	.	PUNCT
cjfa-37582	23	1	while	while	SCONJ
cjfa-37582	23	2	the	the	DET
cjfa-37582	23	3	periodic	periodic	ADJ
cjfa-37582	23	4	yield	yield	NOUN
cjfa-37582	23	5	is	be	AUX
cjfa-37582	23	6	tax	tax	NOUN
cjfa-37582	23	7	exempt	exempt	ADJ
cjfa-37582	23	8	in	in	ADP
cjfa-37582	23	9	systems	system	NOUN
cjfa-37582	23	10	of	of	ADP
cjfa-37582	23	11	immediate	immediate	ADJ
cjfa-37582	23	12	or	or	CCONJ
cjfa-37582	23	13	deferred	deferred	ADJ
cjfa-37582	23	14	taxation	taxation	NOUN
cjfa-37582	23	15	,	,	PUNCT
cjfa-37582	23	16	it	it	PRON
cjfa-37582	23	17	is	be	AUX
cjfa-37582	23	18	taxable	taxable	ADJ
cjfa-37582	23	19	under	under	ADP
cjfa-37582	23	20	a	a	DET
cjfa-37582	23	21	classical	classical	ADJ
cjfa-37582	23	22	income	income	NOUN
cjfa-37582	23	23	tax	tax	NOUN
cjfa-37582	23	24	.	.	PUNCT
cjfa-37582	24	1	the	the	DET
cjfa-37582	24	2	latter	latter	ADJ
cjfa-37582	24	3	should	should	AUX
cjfa-37582	24	4	have	have	VERB
cjfa-37582	24	5	a	a	DET
cjfa-37582	24	6	negative	negative	ADJ
cjfa-37582	24	7	effect	effect	NOUN
cjfa-37582	24	8	on	on	ADP
cjfa-37582	24	9	saving	save	VERB
cjfa-37582	24	10	decisions	decision	NOUN
cjfa-37582	24	11	.	.	PUNCT
cjfa-37582	25	1	however	however	ADV
cjfa-37582	25	2	,	,	PUNCT
cjfa-37582	25	3	these	these	DET
cjfa-37582	25	4	theoretical	theoretical	ADJ
cjfa-37582	25	5	predictions	prediction	NOUN
cjfa-37582	25	6	do	do	AUX
cjfa-37582	25	7	not	not	PART
cjfa-37582	25	8	hold	hold	VERB
cjfa-37582	25	9	in	in	ADP
cjfa-37582	25	10	our	our	PRON
cjfa-37582	25	11	experiment	experiment	NOUN
cjfa-37582	25	12	.	.	PUNCT
cjfa-37582	25	13	 	 	SPACE
cjfa-37582	26	1	introduction	introduction	NOUN
cjfa-37582	26	2	saving	save	VERB
cjfa-37582	26	3	for	for	ADP
cjfa-37582	26	4	retirement	retirement	NOUN
cjfa-37582	26	5	is	be	AUX
cjfa-37582	26	6	always	always	ADV
cjfa-37582	26	7	a	a	DET
cjfa-37582	26	8	matter	matter	NOUN
cjfa-37582	26	9	of	of	ADP
cjfa-37582	26	10	time	time	NOUN
cjfa-37582	26	11	preferences	preference	NOUN
cjfa-37582	26	12	:	:	PUNCT
cjfa-37582	26	13	saving	save	VERB
cjfa-37582	26	14	for	for	ADP
cjfa-37582	26	15	old	old	ADJ
cjfa-37582	26	16	-	-	PUNCT
cjfa-37582	26	17	age	age	NOUN
cjfa-37582	26	18	provision	provision	NOUN
cjfa-37582	26	19	as	as	ADV
cjfa-37582	26	20	well	well	ADV
cjfa-37582	26	21	as	as	ADP
cjfa-37582	26	22	saving	save	VERB
cjfa-37582	26	23	in	in	ADP
cjfa-37582	26	24	general	general	ADJ
cjfa-37582	26	25	means	mean	VERB
cjfa-37582	26	26	diminishing	diminish	VERB
cjfa-37582	26	27	present	present	ADJ
cjfa-37582	26	28	consumption	consumption	NOUN
cjfa-37582	26	29	while	while	SCONJ
cjfa-37582	26	30	increasing	increase	VERB
cjfa-37582	26	31	consumption	consumption	NOUN
cjfa-37582	26	32	in	in	ADP
cjfa-37582	26	33	the	the	DET
cjfa-37582	26	34	future	future	NOUN
cjfa-37582	26	35	.	.	PUNCT
cjfa-37582	27	1	it	it	PRON
cjfa-37582	27	2	is	be	AUX
cjfa-37582	27	3	usually	usually	ADV
cjfa-37582	27	4	assumed	assume	VERB
cjfa-37582	27	5	that	that	SCONJ
cjfa-37582	27	6	individuals	individual	NOUN
cjfa-37582	27	7	prefer	prefer	VERB
cjfa-37582	27	8	present	present	ADJ
cjfa-37582	27	9	consumption	consumption	NOUN
cjfa-37582	27	10	to	to	ADP
cjfa-37582	27	11	future	future	ADJ
cjfa-37582	27	12	consumption	consumption	NOUN
cjfa-37582	27	13	whereas	whereas	SCONJ
cjfa-37582	27	14	costs	cost	NOUN
cjfa-37582	27	15	and	and	CCONJ
cjfa-37582	27	16	unpleasant	unpleasant	ADJ
cjfa-37582	27	17	activities	activity	NOUN
cjfa-37582	27	18	are	be	AUX
cjfa-37582	27	19	shifted	shift	VERB
cjfa-37582	27	20	to	to	ADP
cjfa-37582	27	21	the	the	DET
cjfa-37582	27	22	future	future	NOUN
cjfa-37582	27	23	.	.	PUNCT
cjfa-37582	28	1	the	the	DET
cjfa-37582	28	2	theory	theory	NOUN
cjfa-37582	28	3	of	of	ADP
cjfa-37582	28	4	discounted	discount	VERB
cjfa-37582	28	5	utility	utility	NOUN
cjfa-37582	28	6	shows	show	VERB
cjfa-37582	28	7	that	that	SCONJ
cjfa-37582	28	8	the	the	DET
cjfa-37582	28	9	utility	utility	NOUN
cjfa-37582	28	10	(	(	PUNCT
cjfa-37582	28	11	and	and	CCONJ
cjfa-37582	28	12	the	the	DET
cjfa-37582	28	13	burden	burden	NOUN
cjfa-37582	28	14	or	or	CCONJ
cjfa-37582	28	15	disutility	disutility	NOUN
cjfa-37582	28	16	)	)	PUNCT
cjfa-37582	28	17	of	of	ADP
cjfa-37582	28	18	a	a	DET
cjfa-37582	28	19	future	future	ADJ
cjfa-37582	28	20	event	event	NOUN
cjfa-37582	28	21	can	can	AUX
cjfa-37582	28	22	be	be	AUX
cjfa-37582	28	23	expressed	express	VERB
cjfa-37582	28	24	in	in	ADP
cjfa-37582	28	25	present	present	ADJ
cjfa-37582	28	26	values	value	NOUN
cjfa-37582	28	27	for	for	ADP
cjfa-37582	28	28	a	a	DET
cjfa-37582	28	29	given	give	VERB
cjfa-37582	28	30	utility	utility	NOUN
cjfa-37582	28	31	function	function	NOUN
cjfa-37582	28	32	by	by	ADP
cjfa-37582	28	33	discounting	discount	VERB
cjfa-37582	28	34	with	with	ADP
cjfa-37582	28	35	an	an	DET
cjfa-37582	28	36	individual	individual	NOUN
cjfa-37582	28	37	’s	’s	PART
cjfa-37582	28	38	time	time	NOUN
cjfa-37582	28	39	preference	preference	NOUN
cjfa-37582	28	40	rate	rate	NOUN
cjfa-37582	28	41	.	.	PUNCT
cjfa-37582	29	1	in	in	ADP
cjfa-37582	29	2	the	the	DET
cjfa-37582	29	3	case	case	NOUN
cjfa-37582	29	4	of	of	ADP
cjfa-37582	29	5	a	a	DET
cjfa-37582	29	6	positive	positive	ADJ
cjfa-37582	29	7	time	time	NOUN
cjfa-37582	29	8	preference	preference	NOUN
cjfa-37582	29	9	,	,	PUNCT
cjfa-37582	29	10	the	the	DET
cjfa-37582	29	11	time	time	NOUN
cjfa-37582	29	12	factor	factor	NOUN
cjfa-37582	29	13	has	have	VERB
cjfa-37582	29	14	a	a	DET
cjfa-37582	29	15	devaluing	devalue	VERB
cjfa-37582	29	16	effect	effect	NOUN
cjfa-37582	29	17	,	,	PUNCT
cjfa-37582	29	18	i.e.	i.e.	X
cjfa-37582	29	19	the	the	DET
cjfa-37582	29	20	utility	utility	NOUN
cjfa-37582	29	21	is	be	AUX
cjfa-37582	29	22	lower	low	ADJ
cjfa-37582	29	23	in	in	ADP
cjfa-37582	29	24	terms	term	NOUN
cjfa-37582	29	25	of	of	ADP
cjfa-37582	29	26	present	present	ADJ
cjfa-37582	29	27	value	value	NOUN
cjfa-37582	29	28	than	than	ADP
cjfa-37582	29	29	of	of	ADP
cjfa-37582	29	30	future	future	ADJ
cjfa-37582	29	31	value	value	NOUN
cjfa-37582	29	32	.	.	PUNCT
cjfa-37582	30	1	it	it	PRON
cjfa-37582	30	2	is	be	AUX
cjfa-37582	30	3	generally	generally	ADV
cjfa-37582	30	4	accepted	accept	VERB
cjfa-37582	30	5	that	that	SCONJ
cjfa-37582	30	6	indivi	indivi	NOUN
cjfa-37582	30	7	duals	dual	NOUN
cjfa-37582	30	8	have	have	VERB
cjfa-37582	30	9	a	a	DET
cjfa-37582	30	10	positive	positive	ADJ
cjfa-37582	30	11	time	time	NOUN
cjfa-37582	30	12	preference	preference	NOUN
cjfa-37582	30	13	rate	rate	NOUN
cjfa-37582	30	14	for	for	ADP
cjfa-37582	30	15	monetary	monetary	ADJ
cjfa-37582	30	16	inflows	inflow	NOUN
cjfa-37582	30	17	and	and	CCONJ
cjfa-37582	30	18	therefore	therefore	ADV
cjfa-37582	30	19	prefer	prefer	VERB
cjfa-37582	30	20	early	early	ADJ
cjfa-37582	30	21	income	income	NOUN
cjfa-37582	30	22	to	to	ADP
cjfa-37582	30	23	later	later	ADV
cjfa-37582	30	24	income1	income1	NOUN
cjfa-37582	30	25	.	.	PUNCT
cjfa-37582	31	1	the	the	DET
cjfa-37582	31	2	theory	theory	NOUN
cjfa-37582	31	3	of	of	ADP
cjfa-37582	31	4	discounted	discount	VERB
cjfa-37582	31	5	utility	utility	NOUN
cjfa-37582	31	6	also	also	ADV
cjfa-37582	31	7	applies	apply	VERB
cjfa-37582	31	8	to	to	ADP
cjfa-37582	31	9	long	long	ADJ
cjfa-37582	31	10	-	-	PUNCT
cjfa-37582	31	11	term	term	NOUN
cjfa-37582	31	12	savings	saving	NOUN
cjfa-37582	31	13	decisions	decision	NOUN
cjfa-37582	31	14	such	such	ADJ
cjfa-37582	31	15	as	as	ADP
cjfa-37582	31	16	saving	save	VERB
cjfa-37582	31	17	for	for	ADP
cjfa-37582	31	18	retirement	retirement	NOUN
cjfa-37582	31	19	.	.	PUNCT
cjfa-37582	32	1	excluding	exclude	VERB
cjfa-37582	32	2	risk	risk	NOUN
cjfa-37582	32	3	and	and	CCONJ
cjfa-37582	32	4	non	non	ADJ
cjfa-37582	32	5	-	-	ADJ
cjfa-37582	32	6	monetary	monetary	ADJ
cjfa-37582	32	7	parameters	parameter	NOUN
cjfa-37582	32	8	an	an	DET
cjfa-37582	32	9	individual	individual	NOUN
cjfa-37582	32	10	’s	’s	PART
cjfa-37582	32	11	time	time	NOUN
cjfa-37582	32	12	preference	preference	NOUN
cjfa-37582	32	13	can	can	AUX
cjfa-37582	32	14	be	be	AUX
cjfa-37582	32	15	interpreted	interpret	VERB
cjfa-37582	32	16	as	as	ADP
cjfa-37582	32	17	discount	discount	NOUN
cjfa-37582	32	18	rate	rate	NOUN
cjfa-37582	32	19	in	in	ADP
cjfa-37582	32	20	the	the	DET
cjfa-37582	32	21	decision	decision	NOUN
cjfa-37582	32	22	on	on	ADP
cjfa-37582	32	23	how	how	SCONJ
cjfa-37582	32	24	to	to	PART
cjfa-37582	32	25	dis1	dis1	VERB
cjfa-37582	32	26	 	 	SPACE
cjfa-37582	32	27	empirical	empirical	ADJ
cjfa-37582	32	28	studies	study	NOUN
cjfa-37582	32	29	also	also	ADV
cjfa-37582	32	30	provide	provide	VERB
cjfa-37582	32	31	evidence	evidence	NOUN
cjfa-37582	32	32	for	for	ADP
cjfa-37582	32	33	this	this	DET
cjfa-37582	32	34	assumption	assumption	NOUN
cjfa-37582	32	35	.	.	PUNCT
cjfa-37582	33	1	cf	cf	NOUN
cjfa-37582	33	2	.	.	PUNCT
cjfa-37582	34	1	for	for	ADP
cjfa-37582	34	2	example	example	NOUN
cjfa-37582	34	3	the	the	DET
cjfa-37582	34	4	work	work	NOUN
cjfa-37582	34	5	of	of	ADP
cjfa-37582	34	6	hausman	hausman	NOUN
cjfa-37582	34	7	(	(	PUNCT
cjfa-37582	34	8	1979	1979	NUM
cjfa-37582	34	9	)	)	PUNCT
cjfa-37582	34	10	and	and	CCONJ
cjfa-37582	34	11	landsberger	landsberger	NOUN
cjfa-37582	34	12	(	(	PUNCT
cjfa-37582	34	13	1971	1971	NUM
cjfa-37582	34	14	)	)	PUNCT
cjfa-37582	34	15	,	,	PUNCT
cjfa-37582	34	16	who	who	PRON
cjfa-37582	34	17	tried	try	VERB
cjfa-37582	34	18	to	to	PART
cjfa-37582	34	19	measure	measure	VERB
cjfa-37582	34	20	individual	individual	ADJ
cjfa-37582	34	21	discount	discount	NOUN
cjfa-37582	34	22	rates	rate	NOUN
cjfa-37582	34	23	empirically	empirically	ADV
cjfa-37582	34	24	.	.	PUNCT
cjfa-37582	35	1	also	also	ADV
cjfa-37582	35	2	olson	olson	NOUN
cjfa-37582	35	3	and	and	CCONJ
cjfa-37582	35	4	bailey	bailey	PROPN
cjfa-37582	35	5	(	(	PUNCT
cjfa-37582	35	6	1981	1981	NUM
cjfa-37582	35	7	)	)	PUNCT
cjfa-37582	35	8	,	,	PUNCT
cjfa-37582	35	9	who	who	PRON
cjfa-37582	35	10	initially	initially	ADV
cjfa-37582	35	11	explicitly	explicitly	ADV
cjfa-37582	35	12	questioned	question	VERB
cjfa-37582	35	13	this	this	DET
cjfa-37582	35	14	assumption	assumption	NOUN
cjfa-37582	35	15	conclude	conclude	VERB
cjfa-37582	35	16	that	that	SCONJ
cjfa-37582	35	17	the	the	DET
cjfa-37582	35	18	assumption	assumption	NOUN
cjfa-37582	35	19	of	of	ADP
cjfa-37582	35	20	positive	positive	ADJ
cjfa-37582	35	21	discount	discount	NOUN
cjfa-37582	35	22	rates	rate	NOUN
cjfa-37582	35	23	is	be	AUX
cjfa-37582	35	24	convincing	convincing	ADJ
cjfa-37582	35	25	.	.	PUNCT
cjfa-37582	36	1	the	the	DET
cjfa-37582	36	2	impact	impact	NOUN
cjfa-37582	36	3	of	of	ADP
cjfa-37582	36	4	taxes	taxis	NOUN
cjfa-37582	36	5	on	on	ADP
cjfa-37582	36	6	individual	individual	ADJ
cjfa-37582	36	7	long	long	ADJ
cjfa-37582	36	8	-	-	PUNCT
cjfa-37582	36	9	term	term	NOUN
cjfa-37582	36	10	savings	saving	NOUN
cjfa-37582	36	11	decision	decision	NOUN
cjfa-37582	36	12	161	161	NUM
cjfa-37582	36	13	tribute	tribute	NOUN
cjfa-37582	36	14	one	one	NUM
cjfa-37582	36	15	’s	’s	PART
cjfa-37582	36	16	income	income	NOUN
cjfa-37582	36	17	on	on	ADP
cjfa-37582	36	18	today	today	NOUN
cjfa-37582	36	19	’s	’s	PART
cjfa-37582	36	20	and	and	CCONJ
cjfa-37582	36	21	future	future	ADJ
cjfa-37582	36	22	consumption2	consumption2	NOUN
cjfa-37582	36	23	.	.	PUNCT
cjfa-37582	37	1	an	an	DET
cjfa-37582	37	2	indivi	indivi	NOUN
cjfa-37582	37	3	dual	dual	ADV
cjfa-37582	37	4	will	will	AUX
cjfa-37582	37	5	only	only	ADV
cjfa-37582	37	6	save	save	VERB
cjfa-37582	37	7	if	if	SCONJ
cjfa-37582	37	8	the	the	DET
cjfa-37582	37	9	future	future	ADJ
cjfa-37582	37	10	payment	payment	NOUN
cjfa-37582	37	11	,	,	PUNCT
cjfa-37582	37	12	discounted	discount	VERB
cjfa-37582	37	13	with	with	ADP
cjfa-37582	37	14	the	the	DET
cjfa-37582	37	15	individual	individual	ADJ
cjfa-37582	37	16	time	time	NOUN
cjfa-37582	37	17	preference	preference	NOUN
cjfa-37582	37	18	rate	rate	NOUN
cjfa-37582	37	19	,	,	PUNCT
cjfa-37582	37	20	exceeds	exceed	VERB
cjfa-37582	37	21	the	the	DET
cjfa-37582	37	22	possible	possible	ADJ
cjfa-37582	37	23	immediate	immediate	ADJ
cjfa-37582	37	24	payment	payment	NOUN
cjfa-37582	37	25	in	in	ADP
cjfa-37582	37	26	case	case	NOUN
cjfa-37582	37	27	of	of	ADP
cjfa-37582	37	28	non	non	NOUN
cjfa-37582	37	29	-	-	NOUN
cjfa-37582	37	30	savings	saving	NOUN
cjfa-37582	37	31	.	.	PUNCT
cjfa-37582	38	1	the	the	PRON
cjfa-37582	38	2	higher	high	ADJ
cjfa-37582	38	3	the	the	DET
cjfa-37582	38	4	individual	individual	ADJ
cjfa-37582	38	5	discount	discount	NOUN
cjfa-37582	38	6	rate	rate	NOUN
cjfa-37582	38	7	,	,	PUNCT
cjfa-37582	38	8	the	the	PRON
cjfa-37582	38	9	higher	high	ADJ
cjfa-37582	38	10	the	the	DET
cjfa-37582	38	11	return	return	NOUN
cjfa-37582	38	12	on	on	ADP
cjfa-37582	38	13	saving	save	VERB
cjfa-37582	38	14	must	must	AUX
cjfa-37582	38	15	be	be	AUX
cjfa-37582	38	16	so	so	SCONJ
cjfa-37582	38	17	that	that	SCONJ
cjfa-37582	38	18	the	the	DET
cjfa-37582	38	19	individual	individual	NOUN
cjfa-37582	38	20	decides	decide	VERB
cjfa-37582	38	21	to	to	PART
cjfa-37582	38	22	save	save	VERB
cjfa-37582	38	23	.	.	PUNCT
cjfa-37582	39	1	besides	besides	SCONJ
cjfa-37582	39	2	time	time	NOUN
cjfa-37582	39	3	preference	preference	NOUN
cjfa-37582	39	4	rates	rate	NOUN
cjfa-37582	39	5	,	,	PUNCT
cjfa-37582	39	6	the	the	DET
cjfa-37582	39	7	tax	tax	NOUN
cjfa-37582	39	8	treatment	treatment	NOUN
cjfa-37582	39	9	of	of	ADP
cjfa-37582	39	10	pension	pension	NOUN
cjfa-37582	39	11	contributions	contribution	NOUN
cjfa-37582	39	12	and	and	CCONJ
cjfa-37582	39	13	consequent	consequent	ADJ
cjfa-37582	39	14	benefits	benefit	NOUN
cjfa-37582	39	15	influences	influence	VERB
cjfa-37582	39	16	the	the	DET
cjfa-37582	39	17	willingness	willingness	NOUN
cjfa-37582	39	18	to	to	PART
cjfa-37582	39	19	save	save	VERB
cjfa-37582	39	20	for	for	ADP
cjfa-37582	39	21	retirement	retirement	NOUN
cjfa-37582	39	22	as	as	ADV
cjfa-37582	39	23	well	well	ADV
cjfa-37582	39	24	.	.	PUNCT
cjfa-37582	40	1	in	in	ADP
cjfa-37582	40	2	many	many	ADJ
cjfa-37582	40	3	oecd	oecd	PROPN
cjfa-37582	40	4	countries	country	NOUN
cjfa-37582	40	5	(	(	PUNCT
cjfa-37582	40	6	e.g.	e.g.	ADV
cjfa-37582	40	7	germany	germany	PROPN
cjfa-37582	40	8	,	,	PUNCT
cjfa-37582	40	9	the	the	DET
cjfa-37582	40	10	uk	uk	PROPN
cjfa-37582	40	11	)	)	PUNCT
cjfa-37582	40	12	pension	pension	NOUN
cjfa-37582	40	13	plans	plan	NOUN
cjfa-37582	40	14	are	be	AUX
cjfa-37582	40	15	subject	subject	ADJ
cjfa-37582	40	16	to	to	ADP
cjfa-37582	40	17	deferred	defer	VERB
cjfa-37582	40	18	taxation	taxation	NOUN
cjfa-37582	40	19	which	which	PRON
cjfa-37582	40	20	means	mean	VERB
cjfa-37582	40	21	that	that	SCONJ
cjfa-37582	40	22	both	both	DET
cjfa-37582	40	23	contributions	contribution	NOUN
cjfa-37582	40	24	and	and	CCONJ
cjfa-37582	40	25	return	return	VERB
cjfa-37582	40	26	on	on	ADP
cjfa-37582	40	27	investment	investment	NOUN
cjfa-37582	40	28	are	be	AUX
cjfa-37582	40	29	tax	tax	NOUN
cjfa-37582	40	30	-	-	PUNCT
cjfa-37582	40	31	exempt	exempt	ADJ
cjfa-37582	40	32	whereas	whereas	SCONJ
cjfa-37582	40	33	pension	pension	NOUN
cjfa-37582	40	34	benefits	benefit	NOUN
cjfa-37582	40	35	are	be	AUX
cjfa-37582	40	36	taxable	taxable	ADJ
cjfa-37582	40	37	during	during	ADP
cjfa-37582	40	38	the	the	DET
cjfa-37582	40	39	retirement	retirement	NOUN
cjfa-37582	40	40	phase	phase	NOUN
cjfa-37582	40	41	.	.	PUNCT
cjfa-37582	41	1	since	since	SCONJ
cjfa-37582	41	2	the	the	DET
cjfa-37582	41	3	yield	yield	NOUN
cjfa-37582	41	4	is	be	AUX
cjfa-37582	41	5	tax	tax	NOUN
cjfa-37582	41	6	-	-	PUNCT
cjfa-37582	41	7	free	free	ADJ
cjfa-37582	41	8	with	with	ADP
cjfa-37582	41	9	deferred	deferred	ADJ
cjfa-37582	41	10	taxation	taxation	NOUN
cjfa-37582	41	11	,	,	PUNCT
cjfa-37582	41	12	this	this	PRON
cjfa-37582	41	13	represents	represent	VERB
cjfa-37582	41	14	an	an	DET
cjfa-37582	41	15	advantage	advantage	NOUN
cjfa-37582	41	16	compared	compare	VERB
cjfa-37582	41	17	to	to	ADP
cjfa-37582	41	18	regular	regular	ADJ
cjfa-37582	41	19	income	income	NOUN
cjfa-37582	41	20	taxation	taxation	NOUN
cjfa-37582	41	21	.	.	PUNCT
cjfa-37582	42	1	when	when	SCONJ
cjfa-37582	42	2	the	the	DET
cjfa-37582	42	3	income	income	NOUN
cjfa-37582	42	4	tax	tax	NOUN
cjfa-37582	42	5	schedule	schedule	NOUN
cjfa-37582	42	6	is	be	AUX
cjfa-37582	42	7	progressive	progressive	ADJ
cjfa-37582	42	8	,	,	PUNCT
cjfa-37582	42	9	deferred	defer	VERB
cjfa-37582	42	10	taxation	taxation	NOUN
cjfa-37582	42	11	implies	imply	VERB
cjfa-37582	42	12	another	another	DET
cjfa-37582	42	13	benefit	benefit	NOUN
cjfa-37582	42	14	as	as	SCONJ
cjfa-37582	42	15	the	the	DET
cjfa-37582	42	16	income	income	NOUN
cjfa-37582	42	17	usually	usually	ADV
cjfa-37582	42	18	declines	decline	VERB
cjfa-37582	42	19	during	during	ADP
cjfa-37582	42	20	retirement	retirement	NOUN
cjfa-37582	42	21	and	and	CCONJ
cjfa-37582	42	22	thus	thus	ADV
cjfa-37582	42	23	a	a	DET
cjfa-37582	42	24	lower	low	ADJ
cjfa-37582	42	25	tax	tax	NOUN
cjfa-37582	42	26	rate	rate	NOUN
cjfa-37582	42	27	usually	usually	ADV
cjfa-37582	42	28	applies	apply	VERB
cjfa-37582	42	29	.	.	PUNCT
cjfa-37582	43	1	however	however	ADV
cjfa-37582	43	2	,	,	PUNCT
cjfa-37582	43	3	certain	certain	ADJ
cjfa-37582	43	4	pension	pension	NOUN
cjfa-37582	43	5	plans	plan	NOUN
cjfa-37582	43	6	are	be	AUX
cjfa-37582	43	7	taxed	tax	VERB
cjfa-37582	43	8	up	up	ADP
cjfa-37582	43	9	front	front	NOUN
cjfa-37582	43	10	such	such	ADJ
cjfa-37582	43	11	as	as	ADP
cjfa-37582	43	12	roth	roth	PROPN
cjfa-37582	43	13	ira	ira	PROPN
cjfa-37582	43	14	or	or	CCONJ
cjfa-37582	43	15	roth	roth	PROPN
cjfa-37582	43	16	401(k	401(k	PROPN
cjfa-37582	43	17	)	)	PUNCT
cjfa-37582	43	18	plans	plan	NOUN
cjfa-37582	43	19	in	in	ADP
cjfa-37582	43	20	the	the	DET
cjfa-37582	43	21	us	us	PROPN
cjfa-37582	43	22	.	.	PUNCT
cjfa-37582	44	1	income	income	NOUN
cjfa-37582	44	2	is	be	AUX
cjfa-37582	44	3	taxed	tax	VERB
cjfa-37582	44	4	when	when	SCONJ
cjfa-37582	44	5	it	it	PRON
cjfa-37582	44	6	is	be	AUX
cjfa-37582	44	7	first	first	ADV
cjfa-37582	44	8	earned	earn	VERB
cjfa-37582	44	9	,	,	PUNCT
cjfa-37582	44	10	but	but	CCONJ
cjfa-37582	44	11	when	when	SCONJ
cjfa-37582	44	12	invested	invest	VERB
cjfa-37582	44	13	in	in	ADP
cjfa-37582	44	14	a	a	DET
cjfa-37582	44	15	respective	respective	ADJ
cjfa-37582	44	16	scheme	scheme	NOUN
cjfa-37582	44	17	any	any	DET
cjfa-37582	44	18	return	return	NOUN
cjfa-37582	44	19	on	on	ADP
cjfa-37582	44	20	investment	investment	NOUN
cjfa-37582	44	21	as	as	ADV
cjfa-37582	44	22	well	well	ADV
cjfa-37582	44	23	as	as	ADP
cjfa-37582	44	24	withdrawals	withdrawal	NOUN
cjfa-37582	44	25	in	in	ADP
cjfa-37582	44	26	retirement	retirement	NOUN
cjfa-37582	44	27	are	be	AUX
cjfa-37582	44	28	tax	tax	NOUN
cjfa-37582	44	29	-	-	PUNCT
cjfa-37582	44	30	free	free	ADJ
cjfa-37582	44	31	.	.	PUNCT
cjfa-37582	45	1	assuming	assume	VERB
cjfa-37582	45	2	a	a	DET
cjfa-37582	45	3	constant	constant	ADJ
cjfa-37582	45	4	tax	tax	NOUN
cjfa-37582	45	5	rate	rate	NOUN
cjfa-37582	45	6	over	over	ADP
cjfa-37582	45	7	time	time	NOUN
cjfa-37582	45	8	deferred	deferred	ADJ
cjfa-37582	45	9	and	and	CCONJ
cjfa-37582	45	10	immediate	immediate	ADJ
cjfa-37582	45	11	taxation	taxation	NOUN
cjfa-37582	45	12	are	be	AUX
cjfa-37582	45	13	equivalent	equivalent	ADJ
cjfa-37582	45	14	.	.	PUNCT
cjfa-37582	46	1	despite	despite	SCONJ
cjfa-37582	46	2	this	this	DET
cjfa-37582	46	3	equivalence	equivalence	NOUN
cjfa-37582	46	4	,	,	PUNCT
cjfa-37582	46	5	taxpayers	taxpayer	NOUN
cjfa-37582	46	6	may	may	AUX
cjfa-37582	46	7	perceive	perceive	VERB
cjfa-37582	46	8	those	those	DET
cjfa-37582	46	9	regimes	regime	NOUN
cjfa-37582	46	10	differently	differently	ADV
cjfa-37582	46	11	due	due	ADP
cjfa-37582	46	12	to	to	ADP
cjfa-37582	46	13	misperceptions	misperception	NOUN
cjfa-37582	46	14	.	.	PUNCT
cjfa-37582	47	1	we	we	PRON
cjfa-37582	47	2	investigate	investigate	VERB
cjfa-37582	47	3	individual	individual	ADJ
cjfa-37582	47	4	savings	saving	NOUN
cjfa-37582	47	5	behavior	behavior	NOUN
cjfa-37582	47	6	in	in	ADP
cjfa-37582	47	7	regard	regard	NOUN
cjfa-37582	47	8	to	to	ADP
cjfa-37582	47	9	different	different	ADJ
cjfa-37582	47	10	tax	tax	NOUN
cjfa-37582	47	11	regimes	regime	NOUN
cjfa-37582	47	12	using	use	VERB
cjfa-37582	47	13	experimental	experimental	ADJ
cjfa-37582	47	14	methods	method	NOUN
cjfa-37582	47	15	.	.	PUNCT
cjfa-37582	48	1	in	in	ADP
cjfa-37582	48	2	the	the	DET
cjfa-37582	48	3	following	follow	VERB
cjfa-37582	48	4	study	study	NOUN
cjfa-37582	48	5	,	,	PUNCT
cjfa-37582	48	6	a	a	DET
cjfa-37582	48	7	world	world	NOUN
cjfa-37582	48	8	without	without	ADP
cjfa-37582	48	9	any	any	DET
cjfa-37582	48	10	taxation	taxation	NOUN
cjfa-37582	48	11	serves	serve	VERB
cjfa-37582	48	12	as	as	ADP
cjfa-37582	48	13	a	a	DET
cjfa-37582	48	14	reference	reference	NOUN
cjfa-37582	48	15	point	point	NOUN
cjfa-37582	48	16	.	.	PUNCT
cjfa-37582	49	1	comparing	compare	VERB
cjfa-37582	49	2	immediate	immediate	ADJ
cjfa-37582	49	3	and	and	CCONJ
cjfa-37582	49	4	deferred	deferred	ADJ
cjfa-37582	49	5	taxation	taxation	NOUN
cjfa-37582	49	6	allows	allow	VERB
cjfa-37582	49	7	us	we	PRON
cjfa-37582	49	8	to	to	PART
cjfa-37582	49	9	observe	observe	VERB
cjfa-37582	49	10	whether	whether	SCONJ
cjfa-37582	49	11	these	these	DET
cjfa-37582	49	12	regimes	regime	NOUN
cjfa-37582	49	13	lead	lead	VERB
cjfa-37582	49	14	to	to	ADP
cjfa-37582	49	15	different	different	ADJ
cjfa-37582	49	16	amounts	amount	NOUN
cjfa-37582	49	17	of	of	ADP
cjfa-37582	49	18	savings	saving	NOUN
cjfa-37582	49	19	despite	despite	SCONJ
cjfa-37582	49	20	their	their	PRON
cjfa-37582	49	21	economically	economically	ADV
cjfa-37582	49	22	equivalent	equivalent	ADJ
cjfa-37582	49	23	effects	effect	NOUN
cjfa-37582	49	24	and	and	CCONJ
cjfa-37582	49	25	thus	thus	ADV
cjfa-37582	49	26	distort	distort	VERB
cjfa-37582	49	27	the	the	DET
cjfa-37582	49	28	saving	save	VERB
cjfa-37582	49	29	decision	decision	NOUN
cjfa-37582	49	30	of	of	ADP
cjfa-37582	49	31	individuals	individual	NOUN
cjfa-37582	49	32	.	.	PUNCT
cjfa-37582	50	1	in	in	ADP
cjfa-37582	50	2	addition	addition	NOUN
cjfa-37582	50	3	,	,	PUNCT
cjfa-37582	50	4	“	"	PUNCT
cjfa-37582	50	5	classic	classic	ADJ
cjfa-37582	50	6	”	"	PUNCT
cjfa-37582	50	7	income	income	NOUN
cjfa-37582	50	8	taxation	taxation	NOUN
cjfa-37582	50	9	is	be	AUX
cjfa-37582	50	10	included	include	VERB
cjfa-37582	50	11	in	in	ADP
cjfa-37582	50	12	the	the	DET
cjfa-37582	50	13	study	study	NOUN
cjfa-37582	50	14	in	in	ADP
cjfa-37582	50	15	order	order	NOUN
cjfa-37582	50	16	to	to	PART
cjfa-37582	50	17	examine	examine	VERB
cjfa-37582	50	18	whether	whether	SCONJ
cjfa-37582	50	19	individuals	individual	NOUN
cjfa-37582	50	20	recognize	recognize	VERB
cjfa-37582	50	21	the	the	DET
cjfa-37582	50	22	above	above	ADV
cjfa-37582	50	23	-	-	PUNCT
cjfa-37582	50	24	mentioned	mention	VERB
cjfa-37582	50	25	advantages	advantage	NOUN
cjfa-37582	50	26	of	of	ADP
cjfa-37582	50	27	immediate	immediate	ADJ
cjfa-37582	50	28	or	or	CCONJ
cjfa-37582	50	29	deferred	deferred	ADJ
cjfa-37582	50	30	taxation	taxation	NOUN
cjfa-37582	50	31	,	,	PUNCT
cjfa-37582	50	32	i.e.	i.e.	X
cjfa-37582	50	33	a	a	DET
cjfa-37582	50	34	tax	tax	NOUN
cjfa-37582	50	35	-	-	PUNCT
cjfa-37582	50	36	free	free	ADJ
cjfa-37582	50	37	return	return	NOUN
cjfa-37582	50	38	of	of	ADP
cjfa-37582	50	39	investment	investment	NOUN
cjfa-37582	50	40	.	.	PUNCT
cjfa-37582	51	1	we	we	PRON
cjfa-37582	51	2	believe	believe	VERB
cjfa-37582	51	3	that	that	SCONJ
cjfa-37582	51	4	our	our	PRON
cjfa-37582	51	5	findings	finding	NOUN
cjfa-37582	51	6	are	be	AUX
cjfa-37582	51	7	applicable	applicable	ADJ
cjfa-37582	51	8	to	to	ADP
cjfa-37582	51	9	pension	pension	NOUN
cjfa-37582	51	10	planning	planning	NOUN
cjfa-37582	51	11	and	and	CCONJ
cjfa-37582	51	12	other	other	ADJ
cjfa-37582	51	13	long	long	ADJ
cjfa-37582	51	14	-	-	PUNCT
cjfa-37582	51	15	term	term	NOUN
cjfa-37582	51	16	savings	saving	NOUN
cjfa-37582	51	17	decisions	decision	NOUN
cjfa-37582	51	18	in	in	ADP
cjfa-37582	51	19	real	real	ADJ
cjfa-37582	51	20	life	life	NOUN
cjfa-37582	51	21	which	which	PRON
cjfa-37582	51	22	are	be	AUX
cjfa-37582	51	23	dominated	dominate	VERB
cjfa-37582	51	24	by	by	ADP
cjfa-37582	51	25	tax	tax	NOUN
cjfa-37582	51	26	considerations	consideration	NOUN
cjfa-37582	51	27	and	and	CCONJ
cjfa-37582	51	28	are	be	AUX
cjfa-37582	51	29	subject	subject	ADJ
cjfa-37582	51	30	to	to	ADP
cjfa-37582	51	31	no	no	DET
cjfa-37582	51	32	or	or	CCONJ
cjfa-37582	51	33	low	low	ADJ
cjfa-37582	51	34	risk	risk	NOUN
cjfa-37582	51	35	.	.	PUNCT
cjfa-37582	52	1	2	2	NUM
cjfa-37582	52	2	 	 	SPACE
cjfa-37582	52	3	therefore	therefore	ADV
cjfa-37582	52	4	we	we	PRON
cjfa-37582	52	5	use	use	VERB
cjfa-37582	52	6	the	the	DET
cjfa-37582	52	7	terms	term	NOUN
cjfa-37582	52	8	time	time	NOUN
cjfa-37582	52	9	preference	preference	NOUN
cjfa-37582	52	10	rate	rate	NOUN
cjfa-37582	52	11	and	and	CCONJ
cjfa-37582	52	12	discount	discount	NOUN
cjfa-37582	52	13	rate	rate	NOUN
cjfa-37582	52	14	synonymously	synonymously	ADV
cjfa-37582	52	15	.	.	PUNCT
cjfa-37582	53	1	dominik	dominik	PROPN
cjfa-37582	53	2	tschinkl	tschinkl	PROPN
cjfa-37582	53	3	,	,	PUNCT
cjfa-37582	53	4	nathalie	nathalie	PROPN
cjfa-37582	53	5	weikert	weikert	PROPN
cjfa-37582	53	6	,	,	PUNCT
cjfa-37582	53	7	dirk	dirk	PROPN
cjfa-37582	53	8	kiesewetter162	kiesewetter162	PROPN
cjfa-37582	53	9	related	relate	VERB
cjfa-37582	53	10	literature	literature	NOUN
cjfa-37582	53	11	previous	previous	ADJ
cjfa-37582	53	12	experimental	experimental	ADJ
cjfa-37582	53	13	research	research	NOUN
cjfa-37582	53	14	shows	show	VERB
cjfa-37582	53	15	that	that	SCONJ
cjfa-37582	53	16	people	people	NOUN
cjfa-37582	53	17	often	often	ADV
cjfa-37582	53	18	do	do	AUX
cjfa-37582	53	19	not	not	PART
cjfa-37582	53	20	integrate	integrate	VERB
cjfa-37582	53	21	tax	tax	NOUN
cjfa-37582	53	22	regulations	regulation	NOUN
cjfa-37582	53	23	correctly	correctly	ADV
cjfa-37582	53	24	into	into	ADP
cjfa-37582	53	25	their	their	PRON
cjfa-37582	53	26	decisions	decision	NOUN
cjfa-37582	53	27	,	,	PUNCT
cjfa-37582	53	28	which	which	PRON
cjfa-37582	53	29	leads	lead	VERB
cjfa-37582	53	30	to	to	ADP
cjfa-37582	53	31	unexpected	unexpected	ADJ
cjfa-37582	53	32	distortions	distortion	NOUN
cjfa-37582	53	33	in	in	ADP
cjfa-37582	53	34	their	their	PRON
cjfa-37582	53	35	decision	decision	NOUN
cjfa-37582	53	36	-	-	PUNCT
cjfa-37582	53	37	making	make	VERB
cjfa-37582	53	38	behavior3	behavior3	PROPN
cjfa-37582	53	39	.	.	PUNCT
cjfa-37582	54	1	domar	domar	PROPN
cjfa-37582	54	2	and	and	CCONJ
cjfa-37582	54	3	musgrave	musgrave	PROPN
cjfa-37582	54	4	(	(	PUNCT
cjfa-37582	54	5	1944	1944	NUM
cjfa-37582	54	6	)	)	PUNCT
cjfa-37582	54	7	,	,	PUNCT
cjfa-37582	54	8	for	for	ADP
cjfa-37582	54	9	example	example	NOUN
cjfa-37582	54	10	,	,	PUNCT
cjfa-37582	54	11	show	show	VERB
cjfa-37582	54	12	that	that	SCONJ
cjfa-37582	54	13	a	a	DET
cjfa-37582	54	14	proportional	proportional	ADJ
cjfa-37582	54	15	tax	tax	NOUN
cjfa-37582	54	16	with	with	ADP
cjfa-37582	54	17	full	full	ADJ
cjfa-37582	54	18	loss	loss	NOUN
cjfa-37582	54	19	relief	relief	NOUN
cjfa-37582	54	20	increases	increase	VERB
cjfa-37582	54	21	an	an	DET
cjfa-37582	54	22	investor	investor	NOUN
cjfa-37582	54	23	’s	’s	PART
cjfa-37582	54	24	risk	risk	NOUN
cjfa-37582	54	25	tolerance	tolerance	NOUN
cjfa-37582	54	26	compared	compare	VERB
cjfa-37582	54	27	to	to	ADP
cjfa-37582	54	28	a	a	DET
cjfa-37582	54	29	situation	situation	NOUN
cjfa-37582	54	30	without	without	ADP
cjfa-37582	54	31	loss	loss	NOUN
cjfa-37582	54	32	relief	relief	NOUN
cjfa-37582	54	33	.	.	PUNCT
cjfa-37582	55	1	tobin	tobin	PROPN
cjfa-37582	55	2	(	(	PUNCT
cjfa-37582	55	3	1958	1958	NUM
cjfa-37582	55	4	)	)	PUNCT
cjfa-37582	55	5	confirms	confirm	VERB
cjfa-37582	55	6	this	this	DET
cjfa-37582	55	7	result	result	NOUN
cjfa-37582	55	8	in	in	ADP
cjfa-37582	55	9	the	the	DET
cjfa-37582	55	10	case	case	NOUN
cjfa-37582	55	11	of	of	ADP
cjfa-37582	55	12	a	a	DET
cjfa-37582	55	13	transition	transition	NOUN
cjfa-37582	55	14	from	from	ADP
cjfa-37582	55	15	a	a	DET
cjfa-37582	55	16	world	world	NOUN
cjfa-37582	55	17	without	without	ADP
cjfa-37582	55	18	taxes	taxis	NOUN
cjfa-37582	55	19	to	to	ADP
cjfa-37582	55	20	a	a	DET
cjfa-37582	55	21	proportional	proportional	ADJ
cjfa-37582	55	22	tax	tax	NOUN
cjfa-37582	55	23	with	with	ADP
cjfa-37582	55	24	full	full	ADJ
cjfa-37582	55	25	loss	loss	NOUN
cjfa-37582	55	26	compensation	compensation	NOUN
cjfa-37582	55	27	.	.	PUNCT
cjfa-37582	56	1	swenson	swenson	NOUN
cjfa-37582	56	2	(	(	PUNCT
cjfa-37582	56	3	1989	1989	NUM
cjfa-37582	56	4	)	)	PUNCT
cjfa-37582	56	5	provides	provide	VERB
cjfa-37582	56	6	one	one	NUM
cjfa-37582	56	7	of	of	ADP
cjfa-37582	56	8	the	the	DET
cjfa-37582	56	9	first	first	ADJ
cjfa-37582	56	10	empirical	empirical	ADJ
cjfa-37582	56	11	verification	verification	NOUN
cjfa-37582	56	12	of	of	ADP
cjfa-37582	56	13	these	these	DET
cjfa-37582	56	14	results	result	NOUN
cjfa-37582	56	15	.	.	PUNCT
cjfa-37582	57	1	using	use	VERB
cjfa-37582	57	2	a	a	DET
cjfa-37582	57	3	laboratory	laboratory	NOUN
cjfa-37582	57	4	experiment	experiment	NOUN
cjfa-37582	57	5	,	,	PUNCT
cjfa-37582	57	6	he	he	PRON
cjfa-37582	57	7	examines	examine	VERB
cjfa-37582	57	8	investment	investment	NOUN
cjfa-37582	57	9	decisions	decision	NOUN
cjfa-37582	57	10	in	in	ADP
cjfa-37582	57	11	four	four	NUM
cjfa-37582	57	12	different	different	ADJ
cjfa-37582	57	13	tax	tax	NOUN
cjfa-37582	57	14	systems	system	NOUN
cjfa-37582	57	15	that	that	PRON
cjfa-37582	57	16	differ	differ	VERB
cjfa-37582	57	17	,	,	PUNCT
cjfa-37582	57	18	among	among	ADP
cjfa-37582	57	19	other	other	ADJ
cjfa-37582	57	20	things	thing	NOUN
cjfa-37582	57	21	,	,	PUNCT
cjfa-37582	57	22	in	in	ADP
cjfa-37582	57	23	the	the	DET
cjfa-37582	57	24	tax	tax	NOUN
cjfa-37582	57	25	treatment	treatment	NOUN
cjfa-37582	57	26	of	of	ADP
cjfa-37582	57	27	losses4	losses4	PROPN
cjfa-37582	57	28	.	.	PUNCT
cjfa-37582	58	1	contrary	contrary	ADJ
cjfa-37582	58	2	to	to	ADP
cjfa-37582	58	3	expectations	expectation	NOUN
cjfa-37582	58	4	,	,	PUNCT
cjfa-37582	58	5	he	he	PRON
cjfa-37582	58	6	observes	observe	VERB
cjfa-37582	58	7	no	no	DET
cjfa-37582	58	8	significant	significant	ADJ
cjfa-37582	58	9	increase	increase	NOUN
cjfa-37582	58	10	of	of	ADP
cjfa-37582	58	11	risky	risky	ADJ
cjfa-37582	58	12	investments	investment	NOUN
cjfa-37582	58	13	when	when	SCONJ
cjfa-37582	58	14	a	a	DET
cjfa-37582	58	15	tax	tax	NOUN
cjfa-37582	58	16	system	system	NOUN
cjfa-37582	58	17	with	with	ADP
cjfa-37582	58	18	a	a	DET
cjfa-37582	58	19	linear	linear	ADJ
cjfa-37582	58	20	tax	tax	NOUN
cjfa-37582	58	21	rate	rate	NOUN
cjfa-37582	58	22	is	be	AUX
cjfa-37582	58	23	implemented	implement	VERB
cjfa-37582	58	24	.	.	PUNCT
cjfa-37582	59	1	fochmann	fochmann	PROPN
cjfa-37582	59	2	,	,	PUNCT
cjfa-37582	59	3	kiesewetter	kiesewetter	NOUN
cjfa-37582	59	4	and	and	CCONJ
cjfa-37582	59	5	sadrieh	sadrieh	NOUN
cjfa-37582	59	6	(	(	PUNCT
cjfa-37582	59	7	2012	2012	NUM
cjfa-37582	59	8	)	)	PUNCT
cjfa-37582	59	9	focus	focus	NOUN
cjfa-37582	59	10	in	in	ADP
cjfa-37582	59	11	particular	particular	ADJ
cjfa-37582	59	12	on	on	ADP
cjfa-37582	59	13	the	the	DET
cjfa-37582	59	14	influence	influence	NOUN
cjfa-37582	59	15	of	of	ADP
cjfa-37582	59	16	different	different	ADJ
cjfa-37582	59	17	loss	loss	NOUN
cjfa-37582	59	18	deduction	deduction	NOUN
cjfa-37582	59	19	options	option	NOUN
cjfa-37582	59	20	.	.	PUNCT
cjfa-37582	60	1	they	they	PRON
cjfa-37582	60	2	find	find	VERB
cjfa-37582	60	3	that	that	SCONJ
cjfa-37582	60	4	participants	participant	NOUN
cjfa-37582	60	5	overestimate	overestimate	VERB
cjfa-37582	60	6	the	the	DET
cjfa-37582	60	7	possibility	possibility	NOUN
cjfa-37582	60	8	of	of	ADP
cjfa-37582	60	9	loss	loss	NOUN
cjfa-37582	60	10	deduction	deduction	NOUN
cjfa-37582	60	11	due	due	ADP
cjfa-37582	60	12	to	to	ADP
cjfa-37582	60	13	a	a	DET
cjfa-37582	60	14	misperception	misperception	NOUN
cjfa-37582	60	15	of	of	ADP
cjfa-37582	60	16	the	the	DET
cjfa-37582	60	17	tax	tax	NOUN
cjfa-37582	60	18	burden5	burden5	PROPN
cjfa-37582	60	19	.	.	PUNCT
cjfa-37582	61	1	fochmann	fochmann	PROPN
cjfa-37582	61	2	and	and	CCONJ
cjfa-37582	61	3	hemmerich	hemmerich	PROPN
cjfa-37582	61	4	(	(	PUNCT
cjfa-37582	61	5	2018	2018	NUM
cjfa-37582	61	6	)	)	PUNCT
cjfa-37582	61	7	,	,	PUNCT
cjfa-37582	61	8	among	among	ADP
cjfa-37582	61	9	others	other	NOUN
cjfa-37582	61	10	,	,	PUNCT
cjfa-37582	61	11	use	use	VERB
cjfa-37582	61	12	a	a	DET
cjfa-37582	61	13	laboratory	laboratory	NOUN
cjfa-37582	61	14	experiment	experiment	NOUN
cjfa-37582	61	15	as	as	ADV
cjfa-37582	61	16	well	well	ADV
cjfa-37582	61	17	to	to	PART
cjfa-37582	61	18	investigate	investigate	VERB
cjfa-37582	61	19	the	the	DET
cjfa-37582	61	20	theoretically	theoretically	ADV
cjfa-37582	61	21	proven	prove	VERB
cjfa-37582	61	22	effects	effect	NOUN
cjfa-37582	61	23	of	of	ADP
cjfa-37582	61	24	taxation	taxation	NOUN
cjfa-37582	61	25	on	on	ADP
cjfa-37582	61	26	risky	risky	ADJ
cjfa-37582	61	27	investment	investment	NOUN
cjfa-37582	61	28	decisions	decision	NOUN
cjfa-37582	61	29	.	.	PUNCT
cjfa-37582	62	1	they	they	PRON
cjfa-37582	62	2	focus	focus	VERB
cjfa-37582	62	3	on	on	ADP
cjfa-37582	62	4	the	the	DET
cjfa-37582	62	5	perception	perception	NOUN
cjfa-37582	62	6	effect	effect	NOUN
cjfa-37582	62	7	caused	cause	VERB
cjfa-37582	62	8	by	by	ADP
cjfa-37582	62	9	taxation	taxation	NOUN
cjfa-37582	62	10	and	and	CCONJ
cjfa-37582	62	11	try	try	VERB
cjfa-37582	62	12	to	to	PART
cjfa-37582	62	13	isolate	isolate	VERB
cjfa-37582	62	14	it	it	PRON
cjfa-37582	62	15	from	from	ADP
cjfa-37582	62	16	a	a	DET
cjfa-37582	62	17	real	real	ADJ
cjfa-37582	62	18	tax	tax	NOUN
cjfa-37582	62	19	effect	effect	NOUN
cjfa-37582	62	20	.	.	PUNCT
cjfa-37582	63	1	they	they	PRON
cjfa-37582	63	2	show	show	VERB
cjfa-37582	63	3	that	that	SCONJ
cjfa-37582	63	4	for	for	ADP
cjfa-37582	63	5	both	both	DET
cjfa-37582	63	6	tax	tax	NOUN
cjfa-37582	63	7	treatments	treatment	NOUN
cjfa-37582	63	8	the	the	DET
cjfa-37582	63	9	investment	investment	NOUN
cjfa-37582	63	10	in	in	ADP
cjfa-37582	63	11	the	the	DET
cjfa-37582	63	12	risky	risky	ADJ
cjfa-37582	63	13	investment	investment	NOUN
cjfa-37582	63	14	is	be	AUX
cjfa-37582	63	15	significantly	significantly	ADV
cjfa-37582	63	16	lower	low	ADJ
cjfa-37582	63	17	compared	compare	VERB
cjfa-37582	63	18	to	to	ADP
cjfa-37582	63	19	the	the	DET
cjfa-37582	63	20	situation	situation	NOUN
cjfa-37582	63	21	without	without	ADP
cjfa-37582	63	22	taxes	taxis	NOUN
cjfa-37582	63	23	.	.	PUNCT
cjfa-37582	64	1	while	while	SCONJ
cjfa-37582	64	2	this	this	DET
cjfa-37582	64	3	result	result	NOUN
cjfa-37582	64	4	is	be	AUX
cjfa-37582	64	5	expected	expect	VERB
cjfa-37582	64	6	for	for	ADP
cjfa-37582	64	7	the	the	DET
cjfa-37582	64	8	case	case	NOUN
cjfa-37582	64	9	without	without	ADP
cjfa-37582	64	10	loss	loss	NOUN
cjfa-37582	64	11	compensation	compensation	NOUN
cjfa-37582	64	12	,	,	PUNCT
cjfa-37582	64	13	the	the	DET
cjfa-37582	64	14	effect	effect	NOUN
cjfa-37582	64	15	in	in	ADP
cjfa-37582	64	16	the	the	DET
cjfa-37582	64	17	treatment	treatment	NOUN
cjfa-37582	64	18	with	with	ADP
cjfa-37582	64	19	full	full	ADJ
cjfa-37582	64	20	loss	loss	NOUN
cjfa-37582	64	21	deduction	deduction	NOUN
cjfa-37582	64	22	should	should	AUX
cjfa-37582	64	23	point	point	VERB
cjfa-37582	64	24	in	in	ADP
cjfa-37582	64	25	the	the	DET
cjfa-37582	64	26	opposite	opposite	ADJ
cjfa-37582	64	27	direction6	direction6	NOUN
cjfa-37582	64	28	.	.	PUNCT
cjfa-37582	65	1	the	the	DET
cjfa-37582	65	2	above	above	ADV
cjfa-37582	65	3	-	-	PUNCT
cjfa-37582	65	4	mentioned	mention	VERB
cjfa-37582	65	5	research	research	NOUN
cjfa-37582	65	6	analyzes	analyze	VERB
cjfa-37582	65	7	the	the	DET
cjfa-37582	65	8	relationship	relationship	NOUN
cjfa-37582	65	9	between	between	ADP
cjfa-37582	65	10	taxes	taxis	NOUN
cjfa-37582	65	11	and	and	CCONJ
cjfa-37582	65	12	risky	risky	ADJ
cjfa-37582	65	13	investment	investment	NOUN
cjfa-37582	65	14	decisions	decision	NOUN
cjfa-37582	65	15	.	.	PUNCT
cjfa-37582	66	1	on	on	ADP
cjfa-37582	66	2	the	the	DET
cjfa-37582	66	3	other	other	ADJ
cjfa-37582	66	4	hand	hand	NOUN
cjfa-37582	66	5	,	,	PUNCT
cjfa-37582	66	6	there	there	PRON
cjfa-37582	66	7	are	be	VERB
cjfa-37582	66	8	only	only	ADV
cjfa-37582	66	9	very	very	ADV
cjfa-37582	66	10	few	few	ADJ
cjfa-37582	66	11	experimental	experimental	ADJ
cjfa-37582	66	12	studies	study	NOUN
cjfa-37582	66	13	on	on	ADP
cjfa-37582	66	14	the	the	DET
cjfa-37582	66	15	influence	influence	NOUN
cjfa-37582	66	16	of	of	ADP
cjfa-37582	66	17	taxes	taxis	NOUN
cjfa-37582	66	18	on	on	ADP
cjfa-37582	66	19	decisions	decision	NOUN
cjfa-37582	66	20	to	to	PART
cjfa-37582	66	21	re	re	VERB
cjfa-37582	66	22	-	-	VERB
cjfa-37582	66	23	allocate	allocate	VERB
cjfa-37582	66	24	one	one	NUM
cjfa-37582	66	25	’s	’s	PART
cjfa-37582	66	26	income	income	NOUN
cjfa-37582	66	27	stream	stream	NOUN
cjfa-37582	66	28	over	over	ADP
cjfa-37582	66	29	the	the	DET
cjfa-37582	66	30	whole	whole	ADJ
cjfa-37582	66	31	life	life	NOUN
cjfa-37582	66	32	cycle	cycle	NOUN
cjfa-37582	66	33	as	as	SCONJ
cjfa-37582	66	34	is	be	AUX
cjfa-37582	66	35	the	the	DET
cjfa-37582	66	36	case	case	NOUN
cjfa-37582	66	37	with	with	ADP
cjfa-37582	66	38	retirement	retirement	NOUN
cjfa-37582	66	39	planning	planning	NOUN
cjfa-37582	66	40	.	.	PUNCT
cjfa-37582	67	1	this	this	DET
cjfa-37582	67	2	3	3	NUM
cjfa-37582	67	3	 	 	SPACE
cjfa-37582	67	4	for	for	ADP
cjfa-37582	67	5	an	an	DET
cjfa-37582	67	6	overview	overview	NOUN
cjfa-37582	67	7	see	see	NOUN
cjfa-37582	67	8	chetty	chetty	ADJ
cjfa-37582	67	9	(	(	PUNCT
cjfa-37582	67	10	2015	2015	NUM
cjfa-37582	67	11	)	)	PUNCT
cjfa-37582	67	12	and	and	CCONJ
cjfa-37582	67	13	czerwonka	czerwonka	PROPN
cjfa-37582	67	14	(	(	PUNCT
cjfa-37582	67	15	2015	2015	NUM
cjfa-37582	67	16	)	)	PUNCT
cjfa-37582	67	17	.	.	PUNCT
cjfa-37582	68	1	4	4	NUM
cjfa-37582	68	2	 	 	SPACE
cjfa-37582	68	3	see	see	VERB
cjfa-37582	68	4	swenson	swenson	NOUN
cjfa-37582	68	5	(	(	PUNCT
cjfa-37582	68	6	1989	1989	NUM
cjfa-37582	68	7	,	,	PUNCT
cjfa-37582	68	8	p.	p.	NOUN
cjfa-37582	68	9	61	61	NUM
cjfa-37582	68	10	)	)	PUNCT
cjfa-37582	68	11	.	.	PUNCT
cjfa-37582	69	1	5	5	NUM
cjfa-37582	69	2	 	 	SPACE
cjfa-37582	69	3	see	see	VERB
cjfa-37582	69	4	fochmann	fochmann	PROPN
cjfa-37582	69	5	,	,	PUNCT
cjfa-37582	69	6	kiesewetter	kiesewetter	NOUN
cjfa-37582	69	7	and	and	CCONJ
cjfa-37582	69	8	sadrieh	sadrieh	NOUN
cjfa-37582	69	9	(	(	PUNCT
cjfa-37582	69	10	2012	2012	NUM
cjfa-37582	69	11	,	,	PUNCT
cjfa-37582	69	12	p.	p.	NOUN
cjfa-37582	69	13	239	239	NUM
cjfa-37582	69	14	)	)	PUNCT
cjfa-37582	69	15	.	.	PUNCT
cjfa-37582	70	1	6	6	NUM
cjfa-37582	70	2	 	 	SPACE
cjfa-37582	70	3	fochmann	fochmann	PROPN
cjfa-37582	70	4	,	,	PUNCT
cjfa-37582	70	5	hemmerich	hemmerich	NOUN
cjfa-37582	70	6	and	and	CCONJ
cjfa-37582	70	7	kiesewetter	kiesewetter	NOUN
cjfa-37582	70	8	(	(	PUNCT
cjfa-37582	70	9	2016	2016	NUM
cjfa-37582	70	10	)	)	PUNCT
cjfa-37582	70	11	examine	examine	VERB
cjfa-37582	70	12	the	the	DET
cjfa-37582	70	13	perception	perception	NOUN
cjfa-37582	70	14	effect	effect	NOUN
cjfa-37582	70	15	more	more	ADV
cjfa-37582	70	16	closely	closely	ADV
cjfa-37582	70	17	.	.	PUNCT
cjfa-37582	71	1	the	the	DET
cjfa-37582	71	2	authors	author	NOUN
cjfa-37582	71	3	conclude	conclude	VERB
cjfa-37582	71	4	that	that	SCONJ
cjfa-37582	71	5	there	there	PRON
cjfa-37582	71	6	is	be	VERB
cjfa-37582	71	7	a	a	DET
cjfa-37582	71	8	positive	positive	ADJ
cjfa-37582	71	9	correlation	correlation	NOUN
cjfa-37582	71	10	between	between	ADP
cjfa-37582	71	11	the	the	DET
cjfa-37582	71	12	cognitive	cognitive	ADJ
cjfa-37582	71	13	load	load	NOUN
cjfa-37582	71	14	of	of	ADP
cjfa-37582	71	15	the	the	DET
cjfa-37582	71	16	participants	participant	NOUN
cjfa-37582	71	17	and	and	CCONJ
cjfa-37582	71	18	the	the	DET
cjfa-37582	71	19	tax	tax	NOUN
cjfa-37582	71	20	-	-	PUNCT
cjfa-37582	71	21	related	relate	VERB
cjfa-37582	71	22	perception	perception	NOUN
cjfa-37582	71	23	effect	effect	NOUN
cjfa-37582	71	24	.	.	PUNCT
cjfa-37582	72	1	nevertheless	nevertheless	ADV
cjfa-37582	72	2	,	,	PUNCT
cjfa-37582	72	3	the	the	DET
cjfa-37582	72	4	effect	effect	NOUN
cjfa-37582	72	5	remains	remain	VERB
cjfa-37582	72	6	even	even	ADV
cjfa-37582	72	7	with	with	ADP
cjfa-37582	72	8	very	very	ADV
cjfa-37582	72	9	low	low	ADJ
cjfa-37582	72	10	cognitive	cognitive	ADJ
cjfa-37582	72	11	load	load	NOUN
cjfa-37582	72	12	.	.	PUNCT
cjfa-37582	73	1	the	the	DET
cjfa-37582	73	2	impact	impact	NOUN
cjfa-37582	73	3	of	of	ADP
cjfa-37582	73	4	taxes	taxis	NOUN
cjfa-37582	73	5	on	on	ADP
cjfa-37582	73	6	individual	individual	ADJ
cjfa-37582	73	7	long	long	ADJ
cjfa-37582	73	8	-	-	PUNCT
cjfa-37582	73	9	term	term	NOUN
cjfa-37582	73	10	savings	saving	NOUN
cjfa-37582	73	11	decision	decision	NOUN
cjfa-37582	73	12	163	163	NUM
cjfa-37582	73	13	kind	kind	NOUN
cjfa-37582	73	14	of	of	ADP
cjfa-37582	73	15	savings	saving	NOUN
cjfa-37582	73	16	decision	decision	NOUN
cjfa-37582	73	17	is	be	AUX
cjfa-37582	73	18	typically	typically	ADV
cjfa-37582	73	19	characterized	characterize	VERB
cjfa-37582	73	20	by	by	ADP
cjfa-37582	73	21	rather	rather	ADV
cjfa-37582	73	22	low	low	ADJ
cjfa-37582	73	23	investment	investment	NOUN
cjfa-37582	73	24	risk	risk	NOUN
cjfa-37582	73	25	but	but	CCONJ
cjfa-37582	73	26	considerable	considerable	ADJ
cjfa-37582	73	27	tax	tax	NOUN
cjfa-37582	73	28	incentives	incentive	NOUN
cjfa-37582	73	29	and	and	CCONJ
cjfa-37582	73	30	tax	tax	NOUN
cjfa-37582	73	31	risks	risk	NOUN
cjfa-37582	73	32	.	.	PUNCT
cjfa-37582	74	1	one	one	NUM
cjfa-37582	74	2	of	of	ADP
cjfa-37582	74	3	the	the	DET
cjfa-37582	74	4	first	first	ADJ
cjfa-37582	74	5	such	such	ADJ
cjfa-37582	74	6	studies	study	NOUN
cjfa-37582	74	7	was	be	AUX
cjfa-37582	74	8	conducted	conduct	VERB
cjfa-37582	74	9	by	by	ADP
cjfa-37582	74	10	meade	meade	PROPN
cjfa-37582	74	11	(	(	PUNCT
cjfa-37582	74	12	1995	1995	NUM
cjfa-37582	74	13	)	)	PUNCT
cjfa-37582	74	14	.	.	PUNCT
cjfa-37582	75	1	she	she	PRON
cjfa-37582	75	2	uses	use	VERB
cjfa-37582	75	3	an	an	DET
cjfa-37582	75	4	experimental	experimental	ADJ
cjfa-37582	75	5	design	design	NOUN
cjfa-37582	75	6	to	to	PART
cjfa-37582	75	7	investigate	investigate	VERB
cjfa-37582	75	8	how	how	SCONJ
cjfa-37582	75	9	income	income	NOUN
cjfa-37582	75	10	and	and	CCONJ
cjfa-37582	75	11	consumption	consumption	NOUN
cjfa-37582	75	12	tax	tax	NOUN
cjfa-37582	75	13	systems	system	NOUN
cjfa-37582	75	14	and	and	CCONJ
cjfa-37582	75	15	future	future	ADJ
cjfa-37582	75	16	uncertainties	uncertainty	NOUN
cjfa-37582	75	17	about	about	ADP
cjfa-37582	75	18	the	the	DET
cjfa-37582	75	19	tax	tax	NOUN
cjfa-37582	75	20	rate	rate	NOUN
cjfa-37582	75	21	affect	affect	AUX
cjfa-37582	75	22	saving	save	VERB
cjfa-37582	75	23	and	and	CCONJ
cjfa-37582	75	24	risk	risk	NOUN
cjfa-37582	75	25	taking7	taking7	NOUN
cjfa-37582	75	26	.	.	PUNCT
cjfa-37582	76	1	the	the	DET
cjfa-37582	76	2	results	result	NOUN
cjfa-37582	76	3	show	show	VERB
cjfa-37582	76	4	that	that	SCONJ
cjfa-37582	76	5	a	a	DET
cjfa-37582	76	6	consumption	consumption	NOUN
cjfa-37582	76	7	tax	tax	NOUN
cjfa-37582	76	8	system	system	NOUN
cjfa-37582	76	9	is	be	AUX
cjfa-37582	76	10	neutral	neutral	ADJ
cjfa-37582	76	11	with	with	ADP
cjfa-37582	76	12	respect	respect	NOUN
cjfa-37582	76	13	to	to	ADP
cjfa-37582	76	14	proportional	proportional	ADJ
cjfa-37582	76	15	saving	saving	NOUN
cjfa-37582	76	16	and	and	CCONJ
cjfa-37582	76	17	risk	risk	NOUN
cjfa-37582	76	18	taking	take	VERB
cjfa-37582	76	19	when	when	SCONJ
cjfa-37582	76	20	both	both	DET
cjfa-37582	76	21	current	current	ADJ
cjfa-37582	76	22	and	and	CCONJ
cjfa-37582	76	23	future	future	ADJ
cjfa-37582	76	24	tax	tax	NOUN
cjfa-37582	76	25	rates	rate	NOUN
cjfa-37582	76	26	are	be	AUX
cjfa-37582	76	27	certain	certain	ADJ
cjfa-37582	76	28	.	.	PUNCT
cjfa-37582	77	1	an	an	DET
cjfa-37582	77	2	income	income	NOUN
cjfa-37582	77	3	tax	tax	NOUN
cjfa-37582	77	4	system	system	NOUN
cjfa-37582	77	5	,	,	PUNCT
cjfa-37582	77	6	however	however	ADV
cjfa-37582	77	7	,	,	PUNCT
cjfa-37582	77	8	reduces	reduce	VERB
cjfa-37582	77	9	relative	relative	ADJ
cjfa-37582	77	10	saving	saving	NOUN
cjfa-37582	77	11	and	and	CCONJ
cjfa-37582	77	12	increases	increase	VERB
cjfa-37582	77	13	risk	risk	NOUN
cjfa-37582	77	14	taking	taking	NOUN
cjfa-37582	77	15	.	.	PUNCT
cjfa-37582	78	1	under	under	ADP
cjfa-37582	78	2	uncertainty	uncertainty	NOUN
cjfa-37582	78	3	about	about	ADP
cjfa-37582	78	4	future	future	ADJ
cjfa-37582	78	5	tax	tax	NOUN
cjfa-37582	78	6	rates	rate	NOUN
cjfa-37582	78	7	the	the	DET
cjfa-37582	78	8	effects	effect	NOUN
cjfa-37582	78	9	are	be	AUX
cjfa-37582	78	10	more	more	ADV
cjfa-37582	78	11	complex	complex	ADJ
cjfa-37582	78	12	.	.	PUNCT
cjfa-37582	79	1	nevertheless	nevertheless	ADV
cjfa-37582	79	2	,	,	PUNCT
cjfa-37582	79	3	they	they	PRON
cjfa-37582	79	4	suggest	suggest	VERB
cjfa-37582	79	5	that	that	SCONJ
cjfa-37582	79	6	such	such	DET
cjfa-37582	79	7	an	an	DET
cjfa-37582	79	8	uncertainty	uncertainty	NOUN
cjfa-37582	79	9	affects	affect	VERB
cjfa-37582	79	10	the	the	DET
cjfa-37582	79	11	savings	saving	NOUN
cjfa-37582	79	12	and	and	CCONJ
cjfa-37582	79	13	risk	risk	NOUN
cjfa-37582	79	14	neutrality	neutrality	NOUN
cjfa-37582	79	15	of	of	ADP
cjfa-37582	79	16	a	a	DET
cjfa-37582	79	17	consumption	consumption	NOUN
cjfa-37582	79	18	tax	tax	NOUN
cjfa-37582	79	19	system	system	NOUN
cjfa-37582	79	20	while	while	SCONJ
cjfa-37582	79	21	reducing	reduce	VERB
cjfa-37582	79	22	the	the	DET
cjfa-37582	79	23	risk	risk	NOUN
cjfa-37582	79	24	incentive	incentive	NOUN
cjfa-37582	79	25	of	of	ADP
cjfa-37582	79	26	an	an	DET
cjfa-37582	79	27	income	income	NOUN
cjfa-37582	79	28	tax	tax	NOUN
cjfa-37582	79	29	system	system	NOUN
cjfa-37582	79	30	.	.	PUNCT
cjfa-37582	80	1	beshears	beshear	NOUN
cjfa-37582	80	2	,	,	PUNCT
cjfa-37582	80	3	choi	choi	NOUN
cjfa-37582	80	4	,	,	PUNCT
cjfa-37582	80	5	laibson	laibson	NOUN
cjfa-37582	80	6	and	and	CCONJ
cjfa-37582	80	7	madrian	madrian	ADJ
cjfa-37582	80	8	(	(	PUNCT
cjfa-37582	80	9	2017	2017	NUM
cjfa-37582	80	10	)	)	PUNCT
cjfa-37582	80	11	use	use	VERB
cjfa-37582	80	12	a	a	DET
cjfa-37582	80	13	survey	survey	NOUN
cjfa-37582	80	14	experiment	experiment	NOUN
cjfa-37582	80	15	to	to	PART
cjfa-37582	80	16	analyze	analyze	VERB
cjfa-37582	80	17	savings	saving	NOUN
cjfa-37582	80	18	behavior	behavior	NOUN
cjfa-37582	80	19	when	when	SCONJ
cjfa-37582	80	20	retirement	retirement	NOUN
cjfa-37582	80	21	contributions	contribution	NOUN
cjfa-37582	80	22	are	be	AUX
cjfa-37582	80	23	taxed	tax	VERB
cjfa-37582	80	24	up	up	ADP
cjfa-37582	80	25	front	front	NOUN
cjfa-37582	80	26	.	.	PUNCT
cjfa-37582	81	1	participants	participant	NOUN
cjfa-37582	81	2	have	have	VERB
cjfa-37582	81	3	to	to	PART
cjfa-37582	81	4	make	make	VERB
cjfa-37582	81	5	savings	saving	NOUN
cjfa-37582	81	6	decisions	decision	NOUN
cjfa-37582	81	7	for	for	ADP
cjfa-37582	81	8	a	a	DET
cjfa-37582	81	9	married	married	ADJ
cjfa-37582	81	10	couple	couple	NOUN
cjfa-37582	81	11	in	in	ADP
cjfa-37582	81	12	such	such	DET
cjfa-37582	81	13	a	a	DET
cjfa-37582	81	14	way	way	NOUN
cjfa-37582	81	15	as	as	SCONJ
cjfa-37582	81	16	to	to	PART
cjfa-37582	81	17	ensure	ensure	VERB
cjfa-37582	81	18	a	a	DET
cjfa-37582	81	19	constant	constant	ADJ
cjfa-37582	81	20	standard	standard	NOUN
cjfa-37582	81	21	of	of	ADP
cjfa-37582	81	22	living	living	NOUN
cjfa-37582	81	23	.	.	PUNCT
cjfa-37582	82	1	depending	depend	VERB
cjfa-37582	82	2	on	on	ADP
cjfa-37582	82	3	the	the	DET
cjfa-37582	82	4	respective	respective	ADJ
cjfa-37582	82	5	treatment	treatment	NOUN
cjfa-37582	82	6	,	,	PUNCT
cjfa-37582	82	7	either	either	CCONJ
cjfa-37582	82	8	an	an	DET
cjfa-37582	82	9	immediate	immediate	ADJ
cjfa-37582	82	10	or	or	CCONJ
cjfa-37582	82	11	deferred	deferred	ADJ
cjfa-37582	82	12	tax	tax	NOUN
cjfa-37582	82	13	regime	regime	NOUN
cjfa-37582	82	14	is	be	AUX
cjfa-37582	82	15	applied	apply	VERB
cjfa-37582	82	16	or	or	CCONJ
cjfa-37582	82	17	the	the	DET
cjfa-37582	82	18	participants	participant	NOUN
cjfa-37582	82	19	can	can	AUX
cjfa-37582	82	20	choose	choose	VERB
cjfa-37582	82	21	between	between	ADP
cjfa-37582	82	22	both	both	PRON
cjfa-37582	82	23	.	.	PUNCT
cjfa-37582	83	1	the	the	DET
cjfa-37582	83	2	authors	author	NOUN
cjfa-37582	83	3	would	would	AUX
cjfa-37582	83	4	have	have	AUX
cjfa-37582	83	5	expected	expect	VERB
cjfa-37582	83	6	participants	participant	NOUN
cjfa-37582	83	7	to	to	PART
cjfa-37582	83	8	recommend	recommend	VERB
cjfa-37582	83	9	a	a	DET
cjfa-37582	83	10	lower	low	ADJ
cjfa-37582	83	11	relative	relative	ADJ
cjfa-37582	83	12	savings	saving	NOUN
cjfa-37582	83	13	rate	rate	NOUN
cjfa-37582	83	14	with	with	ADP
cjfa-37582	83	15	immediate	immediate	ADJ
cjfa-37582	83	16	taxation	taxation	NOUN
cjfa-37582	83	17	.	.	PUNCT
cjfa-37582	84	1	however	however	ADV
cjfa-37582	84	2	,	,	PUNCT
cjfa-37582	84	3	the	the	DET
cjfa-37582	84	4	results	result	NOUN
cjfa-37582	84	5	show	show	VERB
cjfa-37582	84	6	that	that	SCONJ
cjfa-37582	84	7	there	there	PRON
cjfa-37582	84	8	are	be	VERB
cjfa-37582	84	9	hardly	hardly	ADV
cjfa-37582	84	10	any	any	DET
cjfa-37582	84	11	differences	difference	NOUN
cjfa-37582	84	12	between	between	ADP
cjfa-37582	84	13	treatments	treatment	NOUN
cjfa-37582	84	14	.	.	PUNCT
cjfa-37582	85	1	therefore	therefore	ADV
cjfa-37582	85	2	,	,	PUNCT
cjfa-37582	85	3	the	the	DET
cjfa-37582	85	4	authors	author	NOUN
cjfa-37582	85	5	suspect	suspect	VERB
cjfa-37582	85	6	that	that	SCONJ
cjfa-37582	85	7	the	the	DET
cjfa-37582	85	8	respondents	respondent	NOUN
cjfa-37582	85	9	do	do	AUX
cjfa-37582	85	10	not	not	PART
cjfa-37582	85	11	understand	understand	VERB
cjfa-37582	85	12	the	the	DET
cjfa-37582	85	13	tax	tax	NOUN
cjfa-37582	85	14	rules	rule	NOUN
cjfa-37582	85	15	and/or	and/or	CCONJ
cjfa-37582	85	16	ignore	ignore	VERB
cjfa-37582	85	17	them	they	PRON
cjfa-37582	85	18	.	.	PUNCT
cjfa-37582	86	1	brown	brown	PROPN
cjfa-37582	86	2	,	,	PUNCT
cjfa-37582	86	3	cederburg	cederburg	NOUN
cjfa-37582	86	4	and	and	CCONJ
cjfa-37582	86	5	o’doherty	o’doherty	PROPN
cjfa-37582	86	6	(	(	PUNCT
cjfa-37582	86	7	2017	2017	NUM
cjfa-37582	86	8	)	)	PUNCT
cjfa-37582	86	9	use	use	VERB
cjfa-37582	86	10	an	an	DET
cjfa-37582	86	11	online	online	ADJ
cjfa-37582	86	12	experiment	experiment	NOUN
cjfa-37582	86	13	to	to	PART
cjfa-37582	86	14	investigate	investigate	VERB
cjfa-37582	86	15	how	how	SCONJ
cjfa-37582	86	16	immediate	immediate	ADJ
cjfa-37582	86	17	or	or	CCONJ
cjfa-37582	86	18	deferred	defer	VERB
cjfa-37582	86	19	taxation	taxation	NOUN
cjfa-37582	86	20	of	of	ADP
cjfa-37582	86	21	retirement	retirement	NOUN
cjfa-37582	86	22	plans	plan	NOUN
cjfa-37582	86	23	affect	affect	VERB
cjfa-37582	86	24	participants	participant	NOUN
cjfa-37582	86	25	’	'	PUNCT
cjfa-37582	86	26	savings	saving	NOUN
cjfa-37582	86	27	behavior	behavior	NOUN
cjfa-37582	86	28	.	.	PUNCT
cjfa-37582	87	1	if	if	SCONJ
cjfa-37582	87	2	certain	certain	ADJ
cjfa-37582	87	3	after	after	ADP
cjfa-37582	87	4	-	-	PUNCT
cjfa-37582	87	5	tax	tax	NOUN
cjfa-37582	87	6	monetary	monetary	ADJ
cjfa-37582	87	7	goals	goal	NOUN
cjfa-37582	87	8	are	be	AUX
cjfa-37582	87	9	specified	specify	VERB
cjfa-37582	87	10	,	,	PUNCT
cjfa-37582	87	11	participants	participant	NOUN
cjfa-37582	87	12	will	will	AUX
cjfa-37582	87	13	invest	invest	VERB
cjfa-37582	87	14	in	in	ADP
cjfa-37582	87	15	riskier	risky	ADJ
cjfa-37582	87	16	and	and	CCONJ
cjfa-37582	87	17	more	more	ADV
cjfa-37582	87	18	profitable	profitable	ADJ
cjfa-37582	87	19	assets	asset	NOUN
cjfa-37582	87	20	under	under	ADP
cjfa-37582	87	21	immediate	immediate	ADJ
cjfa-37582	87	22	taxation	taxation	NOUN
cjfa-37582	87	23	than	than	ADP
cjfa-37582	87	24	under	under	ADP
cjfa-37582	87	25	deferred	deferred	ADJ
cjfa-37582	87	26	taxation	taxation	NOUN
cjfa-37582	87	27	.	.	PUNCT
cjfa-37582	88	1	the	the	DET
cjfa-37582	88	2	authors	author	NOUN
cjfa-37582	88	3	conclude	conclude	VERB
cjfa-37582	88	4	that	that	SCONJ
cjfa-37582	88	5	under	under	ADP
cjfa-37582	88	6	deferred	deferred	ADJ
cjfa-37582	88	7	taxation	taxation	NOUN
cjfa-37582	88	8	,	,	PUNCT
cjfa-37582	88	9	investors	investor	NOUN
cjfa-37582	88	10	do	do	AUX
cjfa-37582	88	11	not	not	PART
cjfa-37582	88	12	take	take	VERB
cjfa-37582	88	13	enough	enough	ADJ
cjfa-37582	88	14	risk	risk	NOUN
cjfa-37582	88	15	to	to	PART
cjfa-37582	88	16	accumulate	accumulate	VERB
cjfa-37582	88	17	sufficient	sufficient	ADJ
cjfa-37582	88	18	savings	saving	NOUN
cjfa-37582	88	19	.	.	PUNCT
cjfa-37582	89	1	with	with	ADP
cjfa-37582	89	2	immediate	immediate	ADJ
cjfa-37582	89	3	taxation	taxation	NOUN
cjfa-37582	89	4	,	,	PUNCT
cjfa-37582	89	5	on	on	ADP
cjfa-37582	89	6	the	the	DET
cjfa-37582	89	7	other	other	ADJ
cjfa-37582	89	8	hand	hand	NOUN
cjfa-37582	89	9	,	,	PUNCT
cjfa-37582	89	10	taxation	taxation	NOUN
cjfa-37582	89	11	does	do	AUX
cjfa-37582	89	12	not	not	PART
cjfa-37582	89	13	distort	distort	VERB
cjfa-37582	89	14	the	the	DET
cjfa-37582	89	15	savings	saving	NOUN
cjfa-37582	89	16	decision	decision	NOUN
cjfa-37582	89	17	.	.	PUNCT
cjfa-37582	90	1	however	however	ADV
cjfa-37582	90	2	,	,	PUNCT
cjfa-37582	90	3	this	this	DET
cjfa-37582	90	4	effect	effect	NOUN
cjfa-37582	90	5	can	can	AUX
cjfa-37582	90	6	be	be	AUX
cjfa-37582	90	7	avoided	avoid	VERB
cjfa-37582	90	8	if	if	SCONJ
cjfa-37582	90	9	monetary	monetary	ADJ
cjfa-37582	90	10	targets	target	NOUN
cjfa-37582	90	11	are	be	AUX
cjfa-37582	90	12	reframed	reframe	VERB
cjfa-37582	90	13	into	into	ADP
cjfa-37582	90	14	pre	pre	ADJ
cjfa-37582	90	15	-	-	ADJ
cjfa-37582	90	16	tax	tax	ADJ
cjfa-37582	90	17	amounts	amount	NOUN
cjfa-37582	90	18	or	or	CCONJ
cjfa-37582	90	19	if	if	SCONJ
cjfa-37582	90	20	participants	participant	NOUN
cjfa-37582	90	21	are	be	AUX
cjfa-37582	90	22	informed	inform	VERB
cjfa-37582	90	23	about	about	ADP
cjfa-37582	90	24	the	the	DET
cjfa-37582	90	25	consequences	consequence	NOUN
cjfa-37582	90	26	of	of	ADP
cjfa-37582	90	27	their	their	PRON
cjfa-37582	90	28	specific	specific	ADJ
cjfa-37582	90	29	savings	saving	NOUN
cjfa-37582	90	30	decision	decision	NOUN
cjfa-37582	90	31	.	.	PUNCT
cjfa-37582	91	1	blaufus	blaufus	PROPN
cjfa-37582	91	2	and	and	CCONJ
cjfa-37582	91	3	milde	milde	PROPN
cjfa-37582	91	4	(	(	PUNCT
cjfa-37582	91	5	2020	2020	NUM
cjfa-37582	91	6	)	)	PUNCT
cjfa-37582	91	7	provide	provide	VERB
cjfa-37582	91	8	evidence	evidence	NOUN
cjfa-37582	91	9	of	of	ADP
cjfa-37582	91	10	misperceptions	misperception	NOUN
cjfa-37582	91	11	of	of	ADP
cjfa-37582	91	12	certain	certain	ADJ
cjfa-37582	91	13	tax	tax	NOUN
cjfa-37582	91	14	regulations	regulation	NOUN
cjfa-37582	91	15	with	with	ADP
cjfa-37582	91	16	respect	respect	NOUN
cjfa-37582	91	17	to	to	ADP
cjfa-37582	91	18	savings	saving	NOUN
cjfa-37582	91	19	formation	formation	NOUN
cjfa-37582	91	20	by	by	ADP
cjfa-37582	91	21	using	use	VERB
cjfa-37582	91	22	a	a	DET
cjfa-37582	91	23	two	two	NUM
cjfa-37582	91	24	-	-	PUNCT
cjfa-37582	91	25	phase	phase	NOUN
cjfa-37582	91	26	life	life	NOUN
cjfa-37582	91	27	cycle	cycle	NOUN
cjfa-37582	91	28	model	model	NOUN
cjfa-37582	91	29	in	in	ADP
cjfa-37582	91	30	a	a	DET
cjfa-37582	91	31	laboratory	laboratory	NOUN
cjfa-37582	91	32	experiment	experiment	NOUN
cjfa-37582	91	33	.	.	PUNCT
cjfa-37582	92	1	the	the	DET
cjfa-37582	92	2	first	first	ADJ
cjfa-37582	92	3	phase	phase	NOUN
cjfa-37582	92	4	represents	represent	VERB
cjfa-37582	92	5	the	the	DET
cjfa-37582	92	6	acquisition	acquisition	NOUN
cjfa-37582	92	7	phase	phase	NOUN
cjfa-37582	92	8	,	,	PUNCT
cjfa-37582	92	9	the	the	DET
cjfa-37582	92	10	second	second	ADJ
cjfa-37582	92	11	the	the	DET
cjfa-37582	92	12	retirement	retirement	NOUN
cjfa-37582	92	13	phase	phase	NOUN
cjfa-37582	92	14	.	.	PUNCT
cjfa-37582	93	1	in	in	ADP
cjfa-37582	93	2	the	the	DET
cjfa-37582	93	3	acquisition	acquisition	NOUN
cjfa-37582	93	4	phase	phase	NOUN
cjfa-37582	93	5	,	,	PUNCT
cjfa-37582	93	6	the	the	DET
cjfa-37582	93	7	partici7	partici7	NOUN
cjfa-37582	93	8	 	 	SPACE
cjfa-37582	93	9	see	see	VERB
cjfa-37582	93	10	meade	meade	NOUN
cjfa-37582	93	11	(	(	PUNCT
cjfa-37582	93	12	1995	1995	NUM
cjfa-37582	93	13	,	,	PUNCT
cjfa-37582	93	14	p.	p.	NOUN
cjfa-37582	93	15	636	636	NUM
cjfa-37582	93	16	)	)	PUNCT
cjfa-37582	93	17	.	.	PUNCT
cjfa-37582	94	1	dominik	dominik	PROPN
cjfa-37582	94	2	tschinkl	tschinkl	PROPN
cjfa-37582	94	3	,	,	PUNCT
cjfa-37582	94	4	nathalie	nathalie	PROPN
cjfa-37582	94	5	weikert	weikert	PROPN
cjfa-37582	94	6	,	,	PUNCT
cjfa-37582	94	7	dirk	dirk	PROPN
cjfa-37582	94	8	kiesewetter164	kiesewetter164	PROPN
cjfa-37582	94	9	pants	pant	NOUN
cjfa-37582	94	10	perform	perform	VERB
cjfa-37582	94	11	a	a	DET
cjfa-37582	94	12	task	task	NOUN
cjfa-37582	94	13	to	to	PART
cjfa-37582	94	14	earn	earn	VERB
cjfa-37582	94	15	money	money	NOUN
cjfa-37582	94	16	.	.	PUNCT
cjfa-37582	95	1	after	after	ADP
cjfa-37582	95	2	each	each	DET
cjfa-37582	95	3	working	work	VERB
cjfa-37582	95	4	period	period	NOUN
cjfa-37582	95	5	,	,	PUNCT
cjfa-37582	95	6	the	the	DET
cjfa-37582	95	7	participants	participant	NOUN
cjfa-37582	95	8	decide	decide	VERB
cjfa-37582	95	9	how	how	SCONJ
cjfa-37582	95	10	much	much	ADJ
cjfa-37582	95	11	of	of	ADP
cjfa-37582	95	12	this	this	DET
cjfa-37582	95	13	money	money	NOUN
cjfa-37582	95	14	they	they	PRON
cjfa-37582	95	15	want	want	VERB
cjfa-37582	95	16	to	to	PART
cjfa-37582	95	17	save	save	VERB
cjfa-37582	95	18	.	.	PUNCT
cjfa-37582	96	1	depending	depend	VERB
cjfa-37582	96	2	on	on	ADP
cjfa-37582	96	3	which	which	DET
cjfa-37582	96	4	treatment	treatment	NOUN
cjfa-37582	96	5	a	a	DET
cjfa-37582	96	6	participant	participant	NOUN
cjfa-37582	96	7	is	be	AUX
cjfa-37582	96	8	assigned	assign	VERB
cjfa-37582	96	9	to	to	ADP
cjfa-37582	96	10	,	,	PUNCT
cjfa-37582	96	11	taxation	taxation	NOUN
cjfa-37582	96	12	of	of	ADP
cjfa-37582	96	13	the	the	DET
cjfa-37582	96	14	savings	saving	NOUN
cjfa-37582	96	15	is	be	AUX
cjfa-37582	96	16	up	up	ADV
cjfa-37582	96	17	front	front	ADJ
cjfa-37582	96	18	or	or	CCONJ
cjfa-37582	96	19	deferred	deferred	ADJ
cjfa-37582	96	20	.	.	PUNCT
cjfa-37582	97	1	the	the	DET
cjfa-37582	97	2	authors	author	NOUN
cjfa-37582	97	3	show	show	VERB
cjfa-37582	97	4	that	that	SCONJ
cjfa-37582	97	5	a	a	DET
cjfa-37582	97	6	deferred	deferred	ADJ
cjfa-37582	97	7	taxation	taxation	NOUN
cjfa-37582	97	8	leads	lead	VERB
cjfa-37582	97	9	to	to	ADP
cjfa-37582	97	10	inefficiently	inefficiently	ADV
cjfa-37582	97	11	low	low	ADJ
cjfa-37582	97	12	savings	saving	NOUN
cjfa-37582	97	13	compared	compare	VERB
cjfa-37582	97	14	to	to	ADP
cjfa-37582	97	15	an	an	DET
cjfa-37582	97	16	economically	economically	ADV
cjfa-37582	97	17	equivalent	equivalent	ADJ
cjfa-37582	97	18	immediate	immediate	ADJ
cjfa-37582	97	19	taxation	taxation	NOUN
cjfa-37582	97	20	,	,	PUNCT
cjfa-37582	97	21	which	which	PRON
cjfa-37582	97	22	they	they	PRON
cjfa-37582	97	23	explain	explain	VERB
cjfa-37582	97	24	by	by	ADP
cjfa-37582	97	25	a	a	DET
cjfa-37582	97	26	misperception	misperception	NOUN
cjfa-37582	97	27	of	of	ADP
cjfa-37582	97	28	deferred	deferred	ADJ
cjfa-37582	97	29	taxation	taxation	NOUN
cjfa-37582	97	30	.	.	PUNCT
cjfa-37582	98	1	all	all	ADV
cjfa-37582	98	2	in	in	ADP
cjfa-37582	98	3	all	all	PRON
cjfa-37582	98	4	,	,	PUNCT
cjfa-37582	98	5	experimental	experimental	ADJ
cjfa-37582	98	6	economic	economic	ADJ
cjfa-37582	98	7	studies	study	NOUN
cjfa-37582	98	8	often	often	ADV
cjfa-37582	98	9	reveal	reveal	VERB
cjfa-37582	98	10	decision	decision	NOUN
cjfa-37582	98	11	patterns	pattern	NOUN
cjfa-37582	98	12	that	that	PRON
cjfa-37582	98	13	do	do	AUX
cjfa-37582	98	14	not	not	PART
cjfa-37582	98	15	correspond	correspond	VERB
cjfa-37582	98	16	to	to	ADP
cjfa-37582	98	17	behavior	behavior	NOUN
cjfa-37582	98	18	that	that	PRON
cjfa-37582	98	19	is	be	AUX
cjfa-37582	98	20	rational	rational	ADJ
cjfa-37582	98	21	from	from	ADP
cjfa-37582	98	22	a	a	DET
cjfa-37582	98	23	theoretical	theoretical	ADJ
cjfa-37582	98	24	point	point	NOUN
cjfa-37582	98	25	of	of	ADP
cjfa-37582	98	26	view	view	NOUN
cjfa-37582	98	27	.	.	PUNCT
cjfa-37582	99	1	in	in	ADP
cjfa-37582	99	2	particular	particular	ADJ
cjfa-37582	99	3	,	,	PUNCT
cjfa-37582	99	4	individuals	individual	NOUN
cjfa-37582	99	5	often	often	ADV
cjfa-37582	99	6	do	do	AUX
cjfa-37582	99	7	not	not	PART
cjfa-37582	99	8	correctly	correctly	ADV
cjfa-37582	99	9	integrate	integrate	VERB
cjfa-37582	99	10	certain	certain	ADJ
cjfa-37582	99	11	tax	tax	NOUN
cjfa-37582	99	12	regulations	regulation	NOUN
cjfa-37582	99	13	into	into	ADP
cjfa-37582	99	14	their	their	PRON
cjfa-37582	99	15	decisions	decision	NOUN
cjfa-37582	99	16	.	.	PUNCT
cjfa-37582	100	1	one	one	NUM
cjfa-37582	100	2	explanation	explanation	NOUN
cjfa-37582	100	3	is	be	AUX
cjfa-37582	100	4	the	the	DET
cjfa-37582	100	5	perception	perception	NOUN
cjfa-37582	100	6	effect	effect	NOUN
cjfa-37582	100	7	introduced	introduce	VERB
cjfa-37582	100	8	by	by	ADP
cjfa-37582	100	9	fochmann	fochmann	PROPN
cjfa-37582	100	10	and	and	CCONJ
cjfa-37582	100	11	hemmerich	hemmerich	PROPN
cjfa-37582	100	12	(	(	PUNCT
cjfa-37582	100	13	2018	2018	NUM
cjfa-37582	100	14	)	)	PUNCT
cjfa-37582	100	15	.	.	PUNCT
cjfa-37582	101	1	the	the	DET
cjfa-37582	101	2	question	question	NOUN
cjfa-37582	101	3	therefore	therefore	ADV
cjfa-37582	101	4	arises	arise	VERB
cjfa-37582	101	5	whether	whether	SCONJ
cjfa-37582	101	6	such	such	ADJ
cjfa-37582	101	7	distortions	distortion	NOUN
cjfa-37582	101	8	triggered	trigger	VERB
cjfa-37582	101	9	by	by	ADP
cjfa-37582	101	10	taxation	taxation	NOUN
cjfa-37582	101	11	also	also	ADV
cjfa-37582	101	12	occur	occur	VERB
cjfa-37582	101	13	in	in	ADP
cjfa-37582	101	14	retirement	retirement	NOUN
cjfa-37582	101	15	planning	planning	NOUN
cjfa-37582	101	16	which	which	PRON
cjfa-37582	101	17	is	be	AUX
cjfa-37582	101	18	characterized	characterize	VERB
cjfa-37582	101	19	by	by	ADP
cjfa-37582	101	20	a	a	DET
cjfa-37582	101	21	special	special	ADJ
cjfa-37582	101	22	tax	tax	NOUN
cjfa-37582	101	23	regime	regime	NOUN
cjfa-37582	101	24	and	and	CCONJ
cjfa-37582	101	25	low	low	ADJ
cjfa-37582	101	26	investment	investment	NOUN
cjfa-37582	101	27	risk	risk	NOUN
cjfa-37582	101	28	.	.	PUNCT
cjfa-37582	102	1	economic	economic	ADJ
cjfa-37582	102	2	background	background	NOUN
cjfa-37582	102	3	and	and	CCONJ
cjfa-37582	102	4	hypotheses	hypothesis	NOUN
cjfa-37582	102	5	to	to	PART
cjfa-37582	102	6	investigate	investigate	VERB
cjfa-37582	102	7	the	the	DET
cjfa-37582	102	8	influence	influence	NOUN
cjfa-37582	102	9	of	of	ADP
cjfa-37582	102	10	different	different	ADJ
cjfa-37582	102	11	tax	tax	NOUN
cjfa-37582	102	12	regimes	regime	NOUN
cjfa-37582	102	13	on	on	ADP
cjfa-37582	102	14	individual	individual	ADJ
cjfa-37582	102	15	long	long	ADJ
cjfa-37582	102	16	-	-	PUNCT
cjfa-37582	102	17	term	term	NOUN
cjfa-37582	102	18	savings	saving	NOUN
cjfa-37582	102	19	decision	decision	NOUN
cjfa-37582	102	20	we	we	PRON
cjfa-37582	102	21	conducted	conduct	VERB
cjfa-37582	102	22	a	a	DET
cjfa-37582	102	23	laboratory	laboratory	NOUN
cjfa-37582	102	24	experiment	experiment	NOUN
cjfa-37582	102	25	with	with	ADP
cjfa-37582	102	26	four	four	NUM
cjfa-37582	102	27	different	different	ADJ
cjfa-37582	102	28	treatments	treatment	NOUN
cjfa-37582	102	29	:	:	PUNCT
cjfa-37582	102	30	no	no	DET
cjfa-37582	102	31	tax	tax	NOUN
cjfa-37582	102	32	(	(	PUNCT
cjfa-37582	102	33	nt	not	PART
cjfa-37582	102	34	)	)	PUNCT
cjfa-37582	102	35	,	,	PUNCT
cjfa-37582	102	36	deferred	defer	VERB
cjfa-37582	102	37	taxation	taxation	NOUN
cjfa-37582	102	38	(	(	PUNCT
cjfa-37582	102	39	dt	dt	PROPN
cjfa-37582	102	40	)	)	PUNCT
cjfa-37582	102	41	,	,	PUNCT
cjfa-37582	102	42	immediate	immediate	ADJ
cjfa-37582	102	43	taxation	taxation	NOUN
cjfa-37582	102	44	(	(	PUNCT
cjfa-37582	102	45	bt	bt	NOUN
cjfa-37582	102	46	)	)	PUNCT
cjfa-37582	102	47	,	,	PUNCT
cjfa-37582	102	48	and	and	CCONJ
cjfa-37582	102	49	income	income	NOUN
cjfa-37582	102	50	tax	tax	NOUN
cjfa-37582	102	51	(	(	PUNCT
cjfa-37582	102	52	it	it	PRON
cjfa-37582	102	53	)	)	PUNCT
cjfa-37582	102	54	.	.	PUNCT
cjfa-37582	103	1	in	in	ADP
cjfa-37582	103	2	the	the	DET
cjfa-37582	103	3	following	follow	VERB
cjfa-37582	103	4	section	section	NOUN
cjfa-37582	103	5	we	we	PRON
cjfa-37582	103	6	show	show	VERB
cjfa-37582	103	7	how	how	SCONJ
cjfa-37582	103	8	these	these	DET
cjfa-37582	103	9	treatments	treatment	NOUN
cjfa-37582	103	10	affect	affect	VERB
cjfa-37582	103	11	the	the	DET
cjfa-37582	103	12	amount	amount	NOUN
cjfa-37582	103	13	of	of	ADP
cjfa-37582	103	14	savings	saving	NOUN
cjfa-37582	103	15	.	.	PUNCT
cjfa-37582	104	1	therefore	therefore	ADV
cjfa-37582	104	2	,	,	PUNCT
cjfa-37582	104	3	we	we	PRON
cjfa-37582	104	4	consider	consider	VERB
cjfa-37582	104	5	a	a	DET
cjfa-37582	104	6	model	model	NOUN
cjfa-37582	104	7	with	with	ADP
cjfa-37582	104	8	only	only	ADV
cjfa-37582	104	9	two	two	NUM
cjfa-37582	104	10	periods	period	NOUN
cjfa-37582	104	11	and	and	CCONJ
cjfa-37582	104	12	payment	payment	NOUN
cjfa-37582	104	13	dates	date	NOUN
cjfa-37582	104	14	t1	t1	NOUN
cjfa-37582	104	15	and	and	CCONJ
cjfa-37582	104	16	t2	t2	NOUN
cjfa-37582	104	17	.	.	PUNCT
cjfa-37582	105	1	let	let	VERB
cjfa-37582	105	2	z	z	NOUN
cjfa-37582	105	3	be	be	AUX
cjfa-37582	105	4	the	the	DET
cjfa-37582	105	5	gross	gross	ADJ
cjfa-37582	105	6	amount	amount	NOUN
cjfa-37582	105	7	that	that	PRON
cjfa-37582	105	8	the	the	DET
cjfa-37582	105	9	individual	individual	NOUN
cjfa-37582	105	10	spends	spend	VERB
cjfa-37582	105	11	on	on	ADP
cjfa-37582	105	12	savings	saving	NOUN
cjfa-37582	105	13	at	at	ADP
cjfa-37582	105	14	t1	t1	NOUN
cjfa-37582	105	15	.	.	PUNCT
cjfa-37582	106	1	assuming	assume	VERB
cjfa-37582	106	2	a	a	DET
cjfa-37582	106	3	world	world	NOUN
cjfa-37582	106	4	without	without	ADP
cjfa-37582	106	5	tax	tax	NOUN
cjfa-37582	106	6	(	(	PUNCT
cjfa-37582	106	7	treatment	treatment	NOUN
cjfa-37582	106	8	no	no	DET
cjfa-37582	106	9	tax	tax	NOUN
cjfa-37582	106	10	)	)	PUNCT
cjfa-37582	106	11	,	,	PUNCT
cjfa-37582	106	12	the	the	DET
cjfa-37582	106	13	investment	investment	NOUN
cjfa-37582	106	14	amount	amount	NOUN
cjfa-37582	106	15	,	,	PUNCT
cjfa-37582	106	16	return	return	VERB
cjfa-37582	106	17	i	i	PRON
cjfa-37582	106	18	,	,	PUNCT
cjfa-37582	106	19	and	and	CCONJ
cjfa-37582	106	20	savings	saving	NOUN
cjfa-37582	106	21	are	be	AUX
cjfa-37582	106	22	not	not	PART
cjfa-37582	106	23	subject	subject	ADJ
cjfa-37582	106	24	to	to	ADP
cjfa-37582	106	25	taxation	taxation	NOUN
cjfa-37582	106	26	.	.	PUNCT
cjfa-37582	107	1	therefore	therefore	ADV
cjfa-37582	107	2	,	,	PUNCT
cjfa-37582	107	3	the	the	DET
cjfa-37582	107	4	available	available	ADJ
cjfa-37582	107	5	amount	amount	NOUN
cjfa-37582	107	6	snt	snt	NOUN
cjfa-37582	107	7	at	at	ADP
cjfa-37582	107	8	time	time	NOUN
cjfa-37582	107	9	t2	t2	PROPN
cjfa-37582	107	10	is	be	AUX
cjfa-37582	107	11	calculated	calculate	VERB
cjfa-37582	107	12	as	as	SCONJ
cjfa-37582	107	13	follows	follow	VERB
cjfa-37582	107	14	explanation	explanation	NOUN
cjfa-37582	107	15	is	be	AUX
cjfa-37582	107	16	the	the	DET
cjfa-37582	107	17	perception	perception	NOUN
cjfa-37582	107	18	effect	effect	NOUN
cjfa-37582	107	19	introduced	introduce	VERB
cjfa-37582	107	20	by	by	ADP
cjfa-37582	107	21	fochmann	fochmann	PROPN
cjfa-37582	107	22	and	and	CCONJ
cjfa-37582	107	23	hemmerich	hemmerich	PROPN
cjfa-37582	107	24	(	(	PUNCT
cjfa-37582	107	25	2018	2018	NUM
cjfa-37582	107	26	)	)	PUNCT
cjfa-37582	107	27	.	.	PUNCT
cjfa-37582	108	1	the	the	DET
cjfa-37582	108	2	question	question	NOUN
cjfa-37582	108	3	therefore	therefore	ADV
cjfa-37582	108	4	arises	arise	VERB
cjfa-37582	108	5	whether	whether	SCONJ
cjfa-37582	108	6	such	such	ADJ
cjfa-37582	108	7	distortions	distortion	NOUN
cjfa-37582	108	8	triggered	trigger	VERB
cjfa-37582	108	9	by	by	ADP
cjfa-37582	108	10	taxation	taxation	NOUN
cjfa-37582	108	11	also	also	ADV
cjfa-37582	108	12	occur	occur	VERB
cjfa-37582	108	13	in	in	ADP
cjfa-37582	108	14	retirement	retirement	NOUN
cjfa-37582	108	15	planning	planning	NOUN
cjfa-37582	108	16	which	which	PRON
cjfa-37582	108	17	is	be	AUX
cjfa-37582	108	18	characterized	characterize	VERB
cjfa-37582	108	19	by	by	ADP
cjfa-37582	108	20	a	a	DET
cjfa-37582	108	21	special	special	ADJ
cjfa-37582	108	22	tax	tax	NOUN
cjfa-37582	108	23	regime	regime	NOUN
cjfa-37582	108	24	and	and	CCONJ
cjfa-37582	108	25	low	low	ADJ
cjfa-37582	108	26	investment	investment	NOUN
cjfa-37582	108	27	risk	risk	NOUN
cjfa-37582	108	28	.	.	PUNCT
cjfa-37582	109	1	economic	economic	ADJ
cjfa-37582	109	2	background	background	NOUN
cjfa-37582	109	3	and	and	CCONJ
cjfa-37582	109	4	hypotheses	hypothesis	NOUN
cjfa-37582	109	5	to	to	PART
cjfa-37582	109	6	investigate	investigate	VERB
cjfa-37582	109	7	the	the	DET
cjfa-37582	109	8	influence	influence	NOUN
cjfa-37582	109	9	of	of	ADP
cjfa-37582	109	10	different	different	ADJ
cjfa-37582	109	11	tax	tax	NOUN
cjfa-37582	109	12	regimes	regime	NOUN
cjfa-37582	109	13	on	on	ADP
cjfa-37582	109	14	individual	individual	ADJ
cjfa-37582	109	15	long	long	ADJ
cjfa-37582	109	16	-	-	PUNCT
cjfa-37582	109	17	term	term	NOUN
cjfa-37582	109	18	savings	saving	NOUN
cjfa-37582	109	19	decision	decision	NOUN
cjfa-37582	109	20	we	we	PRON
cjfa-37582	109	21	conducted	conduct	VERB
cjfa-37582	109	22	a	a	DET
cjfa-37582	109	23	laboratory	laboratory	NOUN
cjfa-37582	109	24	experiment	experiment	NOUN
cjfa-37582	109	25	with	with	ADP
cjfa-37582	109	26	four	four	NUM
cjfa-37582	109	27	different	different	ADJ
cjfa-37582	109	28	treatments	treatment	NOUN
cjfa-37582	109	29	:	:	PUNCT
cjfa-37582	109	30	no	no	DET
cjfa-37582	109	31	tax	tax	NOUN
cjfa-37582	109	32	(	(	PUNCT
cjfa-37582	109	33	nt	not	PART
cjfa-37582	109	34	)	)	PUNCT
cjfa-37582	109	35	,	,	PUNCT
cjfa-37582	109	36	deferred	defer	VERB
cjfa-37582	109	37	taxation	taxation	NOUN
cjfa-37582	109	38	(	(	PUNCT
cjfa-37582	109	39	dt	dt	PROPN
cjfa-37582	109	40	)	)	PUNCT
cjfa-37582	109	41	,	,	PUNCT
cjfa-37582	109	42	immediate	immediate	ADJ
cjfa-37582	109	43	taxation	taxation	NOUN
cjfa-37582	109	44	(	(	PUNCT
cjfa-37582	109	45	bt	bt	NOUN
cjfa-37582	109	46	)	)	PUNCT
cjfa-37582	109	47	,	,	PUNCT
cjfa-37582	109	48	and	and	CCONJ
cjfa-37582	109	49	income	income	NOUN
cjfa-37582	109	50	tax	tax	NOUN
cjfa-37582	109	51	(	(	PUNCT
cjfa-37582	109	52	it	it	PRON
cjfa-37582	109	53	)	)	PUNCT
cjfa-37582	109	54	.	.	PUNCT
cjfa-37582	110	1	in	in	ADP
cjfa-37582	110	2	the	the	DET
cjfa-37582	110	3	following	follow	VERB
cjfa-37582	110	4	section	section	NOUN
cjfa-37582	110	5	we	we	PRON
cjfa-37582	110	6	show	show	VERB
cjfa-37582	110	7	how	how	SCONJ
cjfa-37582	110	8	these	these	DET
cjfa-37582	110	9	treatments	treatment	NOUN
cjfa-37582	110	10	affect	affect	VERB
cjfa-37582	110	11	the	the	DET
cjfa-37582	110	12	amount	amount	NOUN
cjfa-37582	110	13	of	of	ADP
cjfa-37582	110	14	savings	saving	NOUN
cjfa-37582	110	15	.	.	PUNCT
cjfa-37582	111	1	therefore	therefore	ADV
cjfa-37582	111	2	,	,	PUNCT
cjfa-37582	111	3	we	we	PRON
cjfa-37582	111	4	consider	consider	VERB
cjfa-37582	111	5	a	a	DET
cjfa-37582	111	6	model	model	NOUN
cjfa-37582	111	7	with	with	ADP
cjfa-37582	111	8	only	only	ADV
cjfa-37582	111	9	two	two	NUM
cjfa-37582	111	10	periods	period	NOUN
cjfa-37582	111	11	and	and	CCONJ
cjfa-37582	111	12	payment	payment	NOUN
cjfa-37582	111	13	dates	date	NOUN
cjfa-37582	111	14	1	1	NUM
cjfa-37582	111	15	t	t	NOUN
cjfa-37582	111	16	and	and	CCONJ
cjfa-37582	111	17	2	2	NUM
cjfa-37582	111	18	t	t	NOUN
cjfa-37582	111	19	.	.	PUNCT
cjfa-37582	112	1	let	let	VERB
cjfa-37582	112	2	z	z	NOUN
cjfa-37582	112	3	be	be	AUX
cjfa-37582	112	4	the	the	DET
cjfa-37582	112	5	gross	gross	ADJ
cjfa-37582	112	6	amount	amount	NOUN
cjfa-37582	112	7	that	that	PRON
cjfa-37582	112	8	the	the	DET
cjfa-37582	112	9	individual	individual	NOUN
cjfa-37582	112	10	spends	spend	VERB
cjfa-37582	112	11	on	on	ADP
cjfa-37582	112	12	savings	saving	NOUN
cjfa-37582	112	13	at	at	ADP
cjfa-37582	112	14	1	1	NUM
cjfa-37582	112	15	t	t	NOUN
cjfa-37582	112	16	.	.	PUNCT
cjfa-37582	113	1	assuming	assume	VERB
cjfa-37582	113	2	a	a	DET
cjfa-37582	113	3	world	world	NOUN
cjfa-37582	113	4	without	without	ADP
cjfa-37582	113	5	tax	tax	NOUN
cjfa-37582	113	6	(	(	PUNCT
cjfa-37582	113	7	treatment	treatment	NOUN
cjfa-37582	113	8	not	not	PART
cjfa-37582	113	9	tax	tax	NOUN
cjfa-37582	113	10	)	)	PUNCT
cjfa-37582	113	11	,	,	PUNCT
cjfa-37582	113	12	the	the	DET
cjfa-37582	113	13	investment	investment	NOUN
cjfa-37582	113	14	amount	amount	NOUN
cjfa-37582	113	15	,	,	PUNCT
cjfa-37582	113	16	return	return	VERB
cjfa-37582	113	17	i	i	PRON
cjfa-37582	113	18	,	,	PUNCT
cjfa-37582	113	19	and	and	CCONJ
cjfa-37582	113	20	savings	saving	NOUN
cjfa-37582	113	21	are	be	AUX
cjfa-37582	113	22	not	not	PART
cjfa-37582	113	23	subject	subject	ADJ
cjfa-37582	113	24	to	to	ADP
cjfa-37582	113	25	taxation	taxation	NOUN
cjfa-37582	113	26	.	.	PUNCT
cjfa-37582	114	1	therefore	therefore	ADV
cjfa-37582	114	2	,	,	PUNCT
cjfa-37582	114	3	the	the	DET
cjfa-37582	114	4	available	available	ADJ
cjfa-37582	114	5	amount	amount	NOUN
cjfa-37582	114	6	nts	nt	NOUN
cjfa-37582	114	7	at	at	ADP
cjfa-37582	114	8	time	time	NOUN
cjfa-37582	114	9	2	2	NUM
cjfa-37582	114	10	t	t	NOUN
cjfa-37582	114	11	is	be	AUX
cjfa-37582	114	12	calculated	calculate	VERB
cjfa-37582	114	13	as	as	ADP
cjfa-37582	114	14	follows	follow	VERB
cjfa-37582	114	15	(	(	PUNCT
cjfa-37582	114	16	1	1	NUM
cjfa-37582	114	17	)	)	PUNCT
cjfa-37582	114	18	nts	nt	NOUN
cjfa-37582	114	19	z	z	PROPN
cjfa-37582	114	20	i	i	PROPN
cjfa-37582	114	21			PROPN
cjfa-37582	114	22			X
cjfa-37582	114	23	(	(	PUNCT
cjfa-37582	114	24	1	1	NUM
cjfa-37582	114	25	)	)	PUNCT
cjfa-37582	114	26	in	in	ADP
cjfa-37582	114	27	a	a	DET
cjfa-37582	114	28	world	world	NOUN
cjfa-37582	114	29	with	with	ADP
cjfa-37582	114	30	taxes	taxis	NOUN
cjfa-37582	114	31	,	,	PUNCT
cjfa-37582	114	32	the	the	DET
cjfa-37582	114	33	amount	amount	NOUN
cjfa-37582	114	34	z	z	NOUN
cjfa-37582	114	35	at	at	ADP
cjfa-37582	114	36	time	time	NOUN
cjfa-37582	114	37	1	1	NUM
cjfa-37582	114	38	t	t	NOUN
cjfa-37582	114	39	should	should	AUX
cjfa-37582	114	40	now	now	ADV
cjfa-37582	114	41	be	be	AUX
cjfa-37582	114	42	subject	subject	ADJ
cjfa-37582	114	43	to	to	ADP
cjfa-37582	114	44	the	the	DET
cjfa-37582	114	45	tax	tax	NOUN
cjfa-37582	114	46	rate	rate	NOUN
cjfa-37582	114	47	bs	bs	NOUN
cjfa-37582	114	48	,	,	PUNCT
cjfa-37582	114	49	whereas	whereas	SCONJ
cjfa-37582	114	50	the	the	DET
cjfa-37582	114	51	tax	tax	NOUN
cjfa-37582	114	52	rate	rate	NOUN
cjfa-37582	114	53	at	at	ADP
cjfa-37582	114	54	time	time	NOUN
cjfa-37582	114	55	2	2	NUM
cjfa-37582	114	56	t	t	NOUN
cjfa-37582	114	57	is	be	AUX
cjfa-37582	114	58	ds	ds	ADJ
cjfa-37582	114	59	.	.	PUNCT
cjfa-37582	115	1	considering	consider	VERB
cjfa-37582	115	2	an	an	DET
cjfa-37582	115	3	immediate	immediate	ADJ
cjfa-37582	115	4	(	(	PUNCT
cjfa-37582	115	5	back	back	ADV
cjfa-37582	115	6	-	-	PUNCT
cjfa-37582	115	7	loaded	load	VERB
cjfa-37582	115	8	)	)	PUNCT
cjfa-37582	115	9	tax	tax	NOUN
cjfa-37582	115	10	regime	regime	NOUN
cjfa-37582	115	11	,	,	PUNCT
cjfa-37582	115	12	the	the	DET
cjfa-37582	115	13	investment	investment	NOUN
cjfa-37582	115	14	amount	amount	NOUN
cjfa-37582	115	15	has	have	VERB
cjfa-37582	115	16	to	to	PART
cjfa-37582	115	17	be	be	AUX
cjfa-37582	115	18	paid	pay	VERB
cjfa-37582	115	19	from	from	ADP
cjfa-37582	115	20	taxed	tax	VERB
cjfa-37582	115	21	income	income	NOUN
cjfa-37582	115	22	,	,	PUNCT
cjfa-37582	115	23	i.e.	i.e.	X
cjfa-37582	115	24	the	the	DET
cjfa-37582	115	25	gross	gross	ADJ
cjfa-37582	115	26	amount	amount	NOUN
cjfa-37582	115	27	z	z	NOUN
cjfa-37582	115	28	is	be	AUX
cjfa-37582	115	29	subject	subject	ADJ
cjfa-37582	115	30	to	to	ADP
cjfa-37582	115	31	taxation	taxation	NOUN
cjfa-37582	115	32	at	at	ADP
cjfa-37582	115	33	the	the	DET
cjfa-37582	115	34	tax	tax	NOUN
cjfa-37582	115	35	rate	rate	NOUN
cjfa-37582	115	36	bs	bs	NOUN
cjfa-37582	115	37	.	.	PUNCT
cjfa-37582	116	1	the	the	DET
cjfa-37582	116	2	remaining	remain	VERB
cjfa-37582	116	3	amount	amount	NOUN
cjfa-37582	116	4	after	after	ADP
cjfa-37582	116	5	taxes	taxis	NOUN
cjfa-37582	116	6	generates	generate	VERB
cjfa-37582	116	7	the	the	DET
cjfa-37582	116	8	return	return	NOUN
cjfa-37582	116	9	i	i	PRON
cjfa-37582	116	10	.	.	PUNCT
cjfa-37582	117	1	this	this	DET
cjfa-37582	117	2	results	result	NOUN
cjfa-37582	117	3	in	in	ADP
cjfa-37582	117	4	the	the	DET
cjfa-37582	117	5	amount	amount	NOUN
cjfa-37582	117	6	bts	bt	NOUN
cjfa-37582	117	7	at	at	ADP
cjfa-37582	117	8	time	time	NOUN
cjfa-37582	117	9	2	2	NUM
cjfa-37582	117	10	t	t	NOUN
cjfa-37582	117	11	:	:	PUNCT
cjfa-37582	117	12	(	(	PUNCT
cjfa-37582	117	13	1	1	X
cjfa-37582	117	14	)	)	PUNCT
cjfa-37582	117	15	(	(	PUNCT
cjfa-37582	117	16	1	1	X
cjfa-37582	117	17	)	)	PUNCT
cjfa-37582	117	18	bt	bt	NOUN
cjfa-37582	117	19	bs	bs	PROPN
cjfa-37582	117	20	z	z	PROPN
cjfa-37582	117	21	s	s	PART
cjfa-37582	117	22	i	i	NOUN
cjfa-37582	117	23			PROPN
cjfa-37582	117	24			PROPN
cjfa-37582	117	25			NUM
cjfa-37582	117	26			X
cjfa-37582	117	27	(	(	PUNCT
cjfa-37582	117	28	2	2	NUM
cjfa-37582	117	29	)	)	PUNCT
cjfa-37582	117	30	on	on	ADP
cjfa-37582	117	31	the	the	DET
cjfa-37582	117	32	other	other	ADJ
cjfa-37582	117	33	hand	hand	NOUN
cjfa-37582	117	34	,	,	PUNCT
cjfa-37582	117	35	assuming	assume	VERB
cjfa-37582	117	36	a	a	DET
cjfa-37582	117	37	deferred	deferred	ADJ
cjfa-37582	117	38	taxation	taxation	NOUN
cjfa-37582	117	39	regime	regime	NOUN
cjfa-37582	117	40	,	,	PUNCT
cjfa-37582	117	41	the	the	DET
cjfa-37582	117	42	gross	gross	ADJ
cjfa-37582	117	43	amount	amount	NOUN
cjfa-37582	117	44	z	z	NOUN
cjfa-37582	117	45	in	in	ADP
cjfa-37582	117	46	whole	whole	NOUN
cjfa-37582	117	47	can	can	AUX
cjfa-37582	117	48	be	be	AUX
cjfa-37582	117	49	invested	invest	VERB
cjfa-37582	117	50	since	since	SCONJ
cjfa-37582	117	51	there	there	PRON
cjfa-37582	117	52	is	be	VERB
cjfa-37582	117	53	no	no	DET
cjfa-37582	117	54	taxation	taxation	NOUN
cjfa-37582	117	55	in	in	ADP
cjfa-37582	117	56	1	1	NUM
cjfa-37582	117	57	t	t	NOUN
cjfa-37582	117	58	.	.	PUNCT
cjfa-37582	118	1	z	z	NOUN
cjfa-37582	118	2	generates	generate	VERB
cjfa-37582	118	3	the	the	DET
cjfa-37582	118	4	yield	yield	NOUN
cjfa-37582	118	5	i	i	PRON
cjfa-37582	118	6	.	.	PUNCT
cjfa-37582	119	1	after	after	ADP
cjfa-37582	119	2	taxation	taxation	NOUN
cjfa-37582	119	3	in	in	ADP
cjfa-37582	119	4	2	2	NUM
cjfa-37582	119	5	t	t	NOUN
cjfa-37582	119	6	with	with	ADP
cjfa-37582	119	7	ds	ds	ADJ
cjfa-37582	119	8	,	,	PUNCT
cjfa-37582	119	9	this	this	DET
cjfa-37582	119	10	results	result	NOUN
cjfa-37582	119	11	in	in	ADP
cjfa-37582	119	12	the	the	DET
cjfa-37582	119	13	amount	amount	NOUN
cjfa-37582	119	14	:	:	PUNCT
cjfa-37582	119	15	(	(	PUNCT
cjfa-37582	119	16	1	1	X
cjfa-37582	119	17	)	)	PUNCT
cjfa-37582	119	18	(	(	PUNCT
cjfa-37582	119	19	1	1	X
cjfa-37582	119	20	)	)	PUNCT
cjfa-37582	119	21			NOUN
cjfa-37582	119	22			PROPN
cjfa-37582	119	23			ADJ
cjfa-37582	119	24			VERB
cjfa-37582	119	25	dt	dt	PART
cjfa-37582	119	26	ds	ds	ADJ
cjfa-37582	119	27	z	z	NOUN
cjfa-37582	119	28	i	i	PRON
cjfa-37582	119	29	s	s	PROPN
cjfa-37582	119	30	(	(	PUNCT
cjfa-37582	119	31	3	3	NUM
cjfa-37582	119	32	)	)	PUNCT
cjfa-37582	119	33	this	this	DET
cjfa-37582	119	34	simple	simple	ADJ
cjfa-37582	119	35	formal	formal	ADJ
cjfa-37582	119	36	representation	representation	NOUN
cjfa-37582	119	37	shows	show	VERB
cjfa-37582	119	38	that	that	SCONJ
cjfa-37582	119	39	immediate	immediate	ADJ
cjfa-37582	119	40	and	and	CCONJ
cjfa-37582	119	41	deferred	deferred	ADJ
cjfa-37582	119	42	taxation	taxation	NOUN
cjfa-37582	119	43	are	be	AUX
cjfa-37582	119	44	exactly	exactly	ADV
cjfa-37582	119	45	equivalent	equivalent	ADJ
cjfa-37582	119	46	in	in	ADP
cjfa-37582	119	47	case	case	NOUN
cjfa-37582	119	48	of	of	ADP
cjfa-37582	119	49	b	b	NOUN
cjfa-37582	119	50	ds	ds	ADJ
cjfa-37582	119	51	s	s	ADP
cjfa-37582	119	52	,	,	PUNCT
cjfa-37582	119	53	since	since	SCONJ
cjfa-37582	119	54	the	the	DET
cjfa-37582	119	55	result	result	NOUN
cjfa-37582	119	56	is	be	AUX
cjfa-37582	119	57	bt	bt	PROPN
cjfa-37582	119	58	dts	dts	PROPN
cjfa-37582	119	59	s	s	PROPN
cjfa-37582	119	60	.8	.8	PROPN
cjfa-37582	119	61	thus	thus	ADV
cjfa-37582	119	62	,	,	PUNCT
cjfa-37582	119	63	the	the	DET
cjfa-37582	119	64	timing	timing	NOUN
cjfa-37582	119	65	of	of	ADP
cjfa-37582	119	66	taxation	taxation	NOUN
cjfa-37582	119	67	is	be	AUX
cjfa-37582	119	68	8	8	NUM
cjfa-37582	119	69	this	this	PRON
cjfa-37582	119	70	also	also	ADV
cjfa-37582	119	71	applies	apply	VERB
cjfa-37582	119	72	in	in	ADP
cjfa-37582	119	73	a	a	DET
cjfa-37582	119	74	multi	multi	ADJ
cjfa-37582	119	75	-	-	NOUN
cjfa-37582	119	76	period	period	NOUN
cjfa-37582	119	77	setting	setting	NOUN
cjfa-37582	119	78	.	.	PUNCT
cjfa-37582	120	1	(	(	PUNCT
cjfa-37582	120	2	1	1	X
cjfa-37582	120	3	)	)	PUNCT
cjfa-37582	120	4	in	in	ADP
cjfa-37582	120	5	a	a	DET
cjfa-37582	120	6	world	world	NOUN
cjfa-37582	120	7	with	with	ADP
cjfa-37582	120	8	taxes	taxis	NOUN
cjfa-37582	120	9	,	,	PUNCT
cjfa-37582	120	10	the	the	DET
cjfa-37582	120	11	amount	amount	NOUN
cjfa-37582	120	12	z	z	NOUN
cjfa-37582	120	13	at	at	ADP
cjfa-37582	120	14	time	time	NOUN
cjfa-37582	120	15	t1	t1	PROPN
cjfa-37582	120	16	should	should	AUX
cjfa-37582	120	17	now	now	ADV
cjfa-37582	120	18	be	be	AUX
cjfa-37582	120	19	subject	subject	ADJ
cjfa-37582	120	20	to	to	ADP
cjfa-37582	120	21	the	the	DET
cjfa-37582	120	22	tax	tax	NOUN
cjfa-37582	120	23	rate	rate	NOUN
cjfa-37582	120	24	sb	sb	PROPN
cjfa-37582	120	25	,	,	PUNCT
cjfa-37582	120	26	whereas	whereas	SCONJ
cjfa-37582	120	27	the	the	DET
cjfa-37582	120	28	tax	tax	NOUN
cjfa-37582	120	29	rate	rate	NOUN
cjfa-37582	120	30	at	at	ADP
cjfa-37582	120	31	time	time	NOUN
cjfa-37582	120	32	t2	t2	PROPN
cjfa-37582	120	33	is	be	AUX
cjfa-37582	120	34	sd	sd	NOUN
cjfa-37582	120	35	.	.	PUNCT
cjfa-37582	121	1	considering	consider	VERB
cjfa-37582	121	2	an	an	DET
cjfa-37582	121	3	immediate	immediate	ADJ
cjfa-37582	121	4	(	(	PUNCT
cjfa-37582	121	5	backloaded	backloade	VERB
cjfa-37582	121	6	)	)	PUNCT
cjfa-37582	121	7	tax	tax	NOUN
cjfa-37582	121	8	regime	regime	NOUN
cjfa-37582	121	9	,	,	PUNCT
cjfa-37582	121	10	the	the	DET
cjfa-37582	121	11	investment	investment	NOUN
cjfa-37582	121	12	amount	amount	NOUN
cjfa-37582	121	13	has	have	VERB
cjfa-37582	121	14	to	to	PART
cjfa-37582	121	15	be	be	AUX
cjfa-37582	121	16	paid	pay	VERB
cjfa-37582	121	17	from	from	ADP
cjfa-37582	121	18	taxed	tax	VERB
cjfa-37582	121	19	income	income	NOUN
cjfa-37582	121	20	,	,	PUNCT
cjfa-37582	121	21	i.e.	i.e.	X
cjfa-37582	121	22	the	the	DET
cjfa-37582	121	23	gross	gross	ADJ
cjfa-37582	121	24	amount	amount	NOUN
cjfa-37582	121	25	z	z	NOUN
cjfa-37582	121	26	is	be	AUX
cjfa-37582	121	27	subject	subject	ADJ
cjfa-37582	121	28	to	to	ADP
cjfa-37582	121	29	taxation	taxation	NOUN
cjfa-37582	121	30	at	at	ADP
cjfa-37582	121	31	the	the	DET
cjfa-37582	121	32	tax	tax	NOUN
cjfa-37582	121	33	rate	rate	NOUN
cjfa-37582	121	34	sb	sb	PROPN
cjfa-37582	121	35	.	.	PUNCT
cjfa-37582	122	1	the	the	DET
cjfa-37582	122	2	remaining	remain	VERB
cjfa-37582	122	3	amount	amount	NOUN
cjfa-37582	122	4	after	after	ADP
cjfa-37582	122	5	taxes	taxis	NOUN
cjfa-37582	122	6	generates	generate	VERB
cjfa-37582	122	7	the	the	DET
cjfa-37582	122	8	return	return	NOUN
cjfa-37582	122	9	i.	i.	NOUN
cjfa-37582	122	10	this	this	PRON
cjfa-37582	122	11	results	result	VERB
cjfa-37582	122	12	in	in	ADP
cjfa-37582	122	13	the	the	DET
cjfa-37582	122	14	amount	amount	NOUN
cjfa-37582	122	15	sbt	sbt	PROPN
cjfa-37582	122	16	at	at	ADP
cjfa-37582	122	17	time	time	NOUN
cjfa-37582	122	18	t2	t2	PROPN
cjfa-37582	122	19	:	:	PUNCT
cjfa-37582	122	20	explanation	explanation	NOUN
cjfa-37582	122	21	is	be	AUX
cjfa-37582	122	22	the	the	DET
cjfa-37582	122	23	perception	perception	NOUN
cjfa-37582	122	24	effect	effect	NOUN
cjfa-37582	122	25	introduced	introduce	VERB
cjfa-37582	122	26	by	by	ADP
cjfa-37582	122	27	fochmann	fochmann	PROPN
cjfa-37582	122	28	and	and	CCONJ
cjfa-37582	122	29	hemmerich	hemmerich	PROPN
cjfa-37582	122	30	(	(	PUNCT
cjfa-37582	122	31	2018	2018	NUM
cjfa-37582	122	32	)	)	PUNCT
cjfa-37582	122	33	.	.	PUNCT
cjfa-37582	123	1	the	the	DET
cjfa-37582	123	2	question	question	NOUN
cjfa-37582	123	3	therefore	therefore	ADV
cjfa-37582	123	4	arises	arise	VERB
cjfa-37582	123	5	whether	whether	SCONJ
cjfa-37582	123	6	such	such	ADJ
cjfa-37582	123	7	distortions	distortion	NOUN
cjfa-37582	123	8	triggered	trigger	VERB
cjfa-37582	123	9	by	by	ADP
cjfa-37582	123	10	taxation	taxation	NOUN
cjfa-37582	123	11	also	also	ADV
cjfa-37582	123	12	occur	occur	VERB
cjfa-37582	123	13	in	in	ADP
cjfa-37582	123	14	retirement	retirement	NOUN
cjfa-37582	123	15	planning	planning	NOUN
cjfa-37582	123	16	which	which	PRON
cjfa-37582	123	17	is	be	AUX
cjfa-37582	123	18	characterized	characterize	VERB
cjfa-37582	123	19	by	by	ADP
cjfa-37582	123	20	a	a	DET
cjfa-37582	123	21	special	special	ADJ
cjfa-37582	123	22	tax	tax	NOUN
cjfa-37582	123	23	regime	regime	NOUN
cjfa-37582	123	24	and	and	CCONJ
cjfa-37582	123	25	low	low	ADJ
cjfa-37582	123	26	investment	investment	NOUN
cjfa-37582	123	27	risk	risk	NOUN
cjfa-37582	123	28	.	.	PUNCT
cjfa-37582	124	1	economic	economic	ADJ
cjfa-37582	124	2	background	background	NOUN
cjfa-37582	124	3	and	and	CCONJ
cjfa-37582	124	4	hypotheses	hypothesis	NOUN
cjfa-37582	124	5	to	to	PART
cjfa-37582	124	6	investigate	investigate	VERB
cjfa-37582	124	7	the	the	DET
cjfa-37582	124	8	influence	influence	NOUN
cjfa-37582	124	9	of	of	ADP
cjfa-37582	124	10	different	different	ADJ
cjfa-37582	124	11	tax	tax	NOUN
cjfa-37582	124	12	regimes	regime	NOUN
cjfa-37582	124	13	on	on	ADP
cjfa-37582	124	14	individual	individual	ADJ
cjfa-37582	124	15	long	long	ADJ
cjfa-37582	124	16	-	-	PUNCT
cjfa-37582	124	17	term	term	NOUN
cjfa-37582	124	18	savings	saving	NOUN
cjfa-37582	124	19	decision	decision	NOUN
cjfa-37582	124	20	we	we	PRON
cjfa-37582	124	21	conducted	conduct	VERB
cjfa-37582	124	22	a	a	DET
cjfa-37582	124	23	laboratory	laboratory	NOUN
cjfa-37582	124	24	experiment	experiment	NOUN
cjfa-37582	124	25	with	with	ADP
cjfa-37582	124	26	four	four	NUM
cjfa-37582	124	27	different	different	ADJ
cjfa-37582	124	28	treatments	treatment	NOUN
cjfa-37582	124	29	:	:	PUNCT
cjfa-37582	124	30	no	no	DET
cjfa-37582	124	31	tax	tax	NOUN
cjfa-37582	124	32	(	(	PUNCT
cjfa-37582	124	33	nt	not	PART
cjfa-37582	124	34	)	)	PUNCT
cjfa-37582	124	35	,	,	PUNCT
cjfa-37582	124	36	deferred	defer	VERB
cjfa-37582	124	37	taxation	taxation	NOUN
cjfa-37582	124	38	(	(	PUNCT
cjfa-37582	124	39	dt	dt	PROPN
cjfa-37582	124	40	)	)	PUNCT
cjfa-37582	124	41	,	,	PUNCT
cjfa-37582	124	42	immediate	immediate	ADJ
cjfa-37582	124	43	taxation	taxation	NOUN
cjfa-37582	124	44	(	(	PUNCT
cjfa-37582	124	45	bt	bt	NOUN
cjfa-37582	124	46	)	)	PUNCT
cjfa-37582	124	47	,	,	PUNCT
cjfa-37582	124	48	and	and	CCONJ
cjfa-37582	124	49	income	income	NOUN
cjfa-37582	124	50	tax	tax	NOUN
cjfa-37582	124	51	(	(	PUNCT
cjfa-37582	124	52	it	it	PRON
cjfa-37582	124	53	)	)	PUNCT
cjfa-37582	124	54	.	.	PUNCT
cjfa-37582	125	1	in	in	ADP
cjfa-37582	125	2	the	the	DET
cjfa-37582	125	3	following	follow	VERB
cjfa-37582	125	4	section	section	NOUN
cjfa-37582	125	5	we	we	PRON
cjfa-37582	125	6	show	show	VERB
cjfa-37582	125	7	how	how	SCONJ
cjfa-37582	125	8	these	these	DET
cjfa-37582	125	9	treatments	treatment	NOUN
cjfa-37582	125	10	affect	affect	VERB
cjfa-37582	125	11	the	the	DET
cjfa-37582	125	12	amount	amount	NOUN
cjfa-37582	125	13	of	of	ADP
cjfa-37582	125	14	savings	saving	NOUN
cjfa-37582	125	15	.	.	PUNCT
cjfa-37582	126	1	therefore	therefore	ADV
cjfa-37582	126	2	,	,	PUNCT
cjfa-37582	126	3	we	we	PRON
cjfa-37582	126	4	consider	consider	VERB
cjfa-37582	126	5	a	a	DET
cjfa-37582	126	6	model	model	NOUN
cjfa-37582	126	7	with	with	ADP
cjfa-37582	126	8	only	only	ADV
cjfa-37582	126	9	two	two	NUM
cjfa-37582	126	10	periods	period	NOUN
cjfa-37582	126	11	and	and	CCONJ
cjfa-37582	126	12	payment	payment	NOUN
cjfa-37582	126	13	dates	date	NOUN
cjfa-37582	126	14	1	1	NUM
cjfa-37582	126	15	t	t	NOUN
cjfa-37582	126	16	and	and	CCONJ
cjfa-37582	126	17	2	2	NUM
cjfa-37582	126	18	t	t	NOUN
cjfa-37582	126	19	.	.	PUNCT
cjfa-37582	127	1	let	let	VERB
cjfa-37582	127	2	z	z	NOUN
cjfa-37582	127	3	be	be	AUX
cjfa-37582	127	4	the	the	DET
cjfa-37582	127	5	gross	gross	ADJ
cjfa-37582	127	6	amount	amount	NOUN
cjfa-37582	127	7	that	that	PRON
cjfa-37582	127	8	the	the	DET
cjfa-37582	127	9	individual	individual	NOUN
cjfa-37582	127	10	spends	spend	VERB
cjfa-37582	127	11	on	on	ADP
cjfa-37582	127	12	savings	saving	NOUN
cjfa-37582	127	13	at	at	ADP
cjfa-37582	127	14	1	1	NUM
cjfa-37582	127	15	t	t	NOUN
cjfa-37582	127	16	.	.	PUNCT
cjfa-37582	128	1	assuming	assume	VERB
cjfa-37582	128	2	a	a	DET
cjfa-37582	128	3	world	world	NOUN
cjfa-37582	128	4	without	without	ADP
cjfa-37582	128	5	tax	tax	NOUN
cjfa-37582	128	6	(	(	PUNCT
cjfa-37582	128	7	treatment	treatment	NOUN
cjfa-37582	128	8	not	not	PART
cjfa-37582	128	9	tax	tax	NOUN
cjfa-37582	128	10	)	)	PUNCT
cjfa-37582	128	11	,	,	PUNCT
cjfa-37582	128	12	the	the	DET
cjfa-37582	128	13	investment	investment	NOUN
cjfa-37582	128	14	amount	amount	NOUN
cjfa-37582	128	15	,	,	PUNCT
cjfa-37582	128	16	return	return	VERB
cjfa-37582	128	17	i	i	PRON
cjfa-37582	128	18	,	,	PUNCT
cjfa-37582	128	19	and	and	CCONJ
cjfa-37582	128	20	savings	saving	NOUN
cjfa-37582	128	21	are	be	AUX
cjfa-37582	128	22	not	not	PART
cjfa-37582	128	23	subject	subject	ADJ
cjfa-37582	128	24	to	to	ADP
cjfa-37582	128	25	taxation	taxation	NOUN
cjfa-37582	128	26	.	.	PUNCT
cjfa-37582	129	1	therefore	therefore	ADV
cjfa-37582	129	2	,	,	PUNCT
cjfa-37582	129	3	the	the	DET
cjfa-37582	129	4	available	available	ADJ
cjfa-37582	129	5	amount	amount	NOUN
cjfa-37582	129	6	nts	nt	NOUN
cjfa-37582	129	7	at	at	ADP
cjfa-37582	129	8	time	time	NOUN
cjfa-37582	129	9	2	2	NUM
cjfa-37582	129	10	t	t	NOUN
cjfa-37582	129	11	is	be	AUX
cjfa-37582	129	12	calculated	calculate	VERB
cjfa-37582	129	13	as	as	ADP
cjfa-37582	129	14	follows	follow	VERB
cjfa-37582	129	15	(	(	PUNCT
cjfa-37582	129	16	1	1	NUM
cjfa-37582	129	17	)	)	PUNCT
cjfa-37582	129	18	nts	nt	NOUN
cjfa-37582	129	19	z	z	PROPN
cjfa-37582	129	20	i	i	PROPN
cjfa-37582	129	21			PROPN
cjfa-37582	129	22			X
cjfa-37582	129	23	(	(	PUNCT
cjfa-37582	129	24	1	1	NUM
cjfa-37582	129	25	)	)	PUNCT
cjfa-37582	129	26	in	in	ADP
cjfa-37582	129	27	a	a	DET
cjfa-37582	129	28	world	world	NOUN
cjfa-37582	129	29	with	with	ADP
cjfa-37582	129	30	taxes	taxis	NOUN
cjfa-37582	129	31	,	,	PUNCT
cjfa-37582	129	32	the	the	DET
cjfa-37582	129	33	amount	amount	NOUN
cjfa-37582	129	34	z	z	NOUN
cjfa-37582	129	35	at	at	ADP
cjfa-37582	129	36	time	time	NOUN
cjfa-37582	129	37	1	1	NUM
cjfa-37582	129	38	t	t	NOUN
cjfa-37582	129	39	should	should	AUX
cjfa-37582	129	40	now	now	ADV
cjfa-37582	129	41	be	be	AUX
cjfa-37582	129	42	subject	subject	ADJ
cjfa-37582	129	43	to	to	ADP
cjfa-37582	129	44	the	the	DET
cjfa-37582	129	45	tax	tax	NOUN
cjfa-37582	129	46	rate	rate	NOUN
cjfa-37582	129	47	bs	bs	NOUN
cjfa-37582	129	48	,	,	PUNCT
cjfa-37582	129	49	whereas	whereas	SCONJ
cjfa-37582	129	50	the	the	DET
cjfa-37582	129	51	tax	tax	NOUN
cjfa-37582	129	52	rate	rate	NOUN
cjfa-37582	129	53	at	at	ADP
cjfa-37582	129	54	time	time	NOUN
cjfa-37582	129	55	2	2	NUM
cjfa-37582	129	56	t	t	NOUN
cjfa-37582	129	57	is	be	AUX
cjfa-37582	129	58	ds	ds	ADJ
cjfa-37582	129	59	.	.	PUNCT
cjfa-37582	130	1	considering	consider	VERB
cjfa-37582	130	2	an	an	DET
cjfa-37582	130	3	immediate	immediate	ADJ
cjfa-37582	130	4	(	(	PUNCT
cjfa-37582	130	5	back	back	ADV
cjfa-37582	130	6	-	-	PUNCT
cjfa-37582	130	7	loaded	load	VERB
cjfa-37582	130	8	)	)	PUNCT
cjfa-37582	130	9	tax	tax	NOUN
cjfa-37582	130	10	regime	regime	NOUN
cjfa-37582	130	11	,	,	PUNCT
cjfa-37582	130	12	the	the	DET
cjfa-37582	130	13	investment	investment	NOUN
cjfa-37582	130	14	amount	amount	NOUN
cjfa-37582	130	15	has	have	VERB
cjfa-37582	130	16	to	to	PART
cjfa-37582	130	17	be	be	AUX
cjfa-37582	130	18	paid	pay	VERB
cjfa-37582	130	19	from	from	ADP
cjfa-37582	130	20	taxed	tax	VERB
cjfa-37582	130	21	income	income	NOUN
cjfa-37582	130	22	,	,	PUNCT
cjfa-37582	130	23	i.e.	i.e.	X
cjfa-37582	130	24	the	the	DET
cjfa-37582	130	25	gross	gross	ADJ
cjfa-37582	130	26	amount	amount	NOUN
cjfa-37582	130	27	z	z	NOUN
cjfa-37582	130	28	is	be	AUX
cjfa-37582	130	29	subject	subject	ADJ
cjfa-37582	130	30	to	to	ADP
cjfa-37582	130	31	taxation	taxation	NOUN
cjfa-37582	130	32	at	at	ADP
cjfa-37582	130	33	the	the	DET
cjfa-37582	130	34	tax	tax	NOUN
cjfa-37582	130	35	rate	rate	NOUN
cjfa-37582	130	36	bs	bs	NOUN
cjfa-37582	130	37	.	.	PUNCT
cjfa-37582	131	1	the	the	DET
cjfa-37582	131	2	remaining	remain	VERB
cjfa-37582	131	3	amount	amount	NOUN
cjfa-37582	131	4	after	after	ADP
cjfa-37582	131	5	taxes	taxis	NOUN
cjfa-37582	131	6	generates	generate	VERB
cjfa-37582	131	7	the	the	DET
cjfa-37582	131	8	return	return	NOUN
cjfa-37582	131	9	i	i	PRON
cjfa-37582	131	10	.	.	PUNCT
cjfa-37582	132	1	this	this	DET
cjfa-37582	132	2	results	result	NOUN
cjfa-37582	132	3	in	in	ADP
cjfa-37582	132	4	the	the	DET
cjfa-37582	132	5	amount	amount	NOUN
cjfa-37582	132	6	bts	bt	NOUN
cjfa-37582	132	7	at	at	ADP
cjfa-37582	132	8	time	time	NOUN
cjfa-37582	132	9	2	2	NUM
cjfa-37582	132	10	t	t	NOUN
cjfa-37582	132	11	:	:	PUNCT
cjfa-37582	132	12	(	(	PUNCT
cjfa-37582	132	13	1	1	X
cjfa-37582	132	14	)	)	PUNCT
cjfa-37582	132	15	(	(	PUNCT
cjfa-37582	132	16	1	1	X
cjfa-37582	132	17	)	)	PUNCT
cjfa-37582	132	18	bt	bt	NOUN
cjfa-37582	132	19	bs	bs	PROPN
cjfa-37582	132	20	z	z	PROPN
cjfa-37582	132	21	s	s	PART
cjfa-37582	132	22	i	i	NOUN
cjfa-37582	132	23			PROPN
cjfa-37582	132	24			PROPN
cjfa-37582	132	25			NUM
cjfa-37582	132	26			X
cjfa-37582	132	27	(	(	PUNCT
cjfa-37582	132	28	2	2	NUM
cjfa-37582	132	29	)	)	PUNCT
cjfa-37582	132	30	on	on	ADP
cjfa-37582	132	31	the	the	DET
cjfa-37582	132	32	other	other	ADJ
cjfa-37582	132	33	hand	hand	NOUN
cjfa-37582	132	34	,	,	PUNCT
cjfa-37582	132	35	assuming	assume	VERB
cjfa-37582	132	36	a	a	DET
cjfa-37582	132	37	deferred	deferred	ADJ
cjfa-37582	132	38	taxation	taxation	NOUN
cjfa-37582	132	39	regime	regime	NOUN
cjfa-37582	132	40	,	,	PUNCT
cjfa-37582	132	41	the	the	DET
cjfa-37582	132	42	gross	gross	ADJ
cjfa-37582	132	43	amount	amount	NOUN
cjfa-37582	132	44	z	z	NOUN
cjfa-37582	132	45	in	in	ADP
cjfa-37582	132	46	whole	whole	NOUN
cjfa-37582	132	47	can	can	AUX
cjfa-37582	132	48	be	be	AUX
cjfa-37582	132	49	invested	invest	VERB
cjfa-37582	132	50	since	since	SCONJ
cjfa-37582	132	51	there	there	PRON
cjfa-37582	132	52	is	be	VERB
cjfa-37582	132	53	no	no	DET
cjfa-37582	132	54	taxation	taxation	NOUN
cjfa-37582	132	55	in	in	ADP
cjfa-37582	132	56	1	1	NUM
cjfa-37582	132	57	t	t	NOUN
cjfa-37582	132	58	.	.	PUNCT
cjfa-37582	133	1	z	z	NOUN
cjfa-37582	133	2	generates	generate	VERB
cjfa-37582	133	3	the	the	DET
cjfa-37582	133	4	yield	yield	NOUN
cjfa-37582	133	5	i	i	PRON
cjfa-37582	133	6	.	.	PUNCT
cjfa-37582	134	1	after	after	ADP
cjfa-37582	134	2	taxation	taxation	NOUN
cjfa-37582	134	3	in	in	ADP
cjfa-37582	134	4	2	2	NUM
cjfa-37582	134	5	t	t	NOUN
cjfa-37582	134	6	with	with	ADP
cjfa-37582	134	7	ds	ds	ADJ
cjfa-37582	134	8	,	,	PUNCT
cjfa-37582	134	9	this	this	DET
cjfa-37582	134	10	results	result	NOUN
cjfa-37582	134	11	in	in	ADP
cjfa-37582	134	12	the	the	DET
cjfa-37582	134	13	amount	amount	NOUN
cjfa-37582	134	14	:	:	PUNCT
cjfa-37582	134	15	(	(	PUNCT
cjfa-37582	134	16	1	1	X
cjfa-37582	134	17	)	)	PUNCT
cjfa-37582	134	18	(	(	PUNCT
cjfa-37582	134	19	1	1	X
cjfa-37582	134	20	)	)	PUNCT
cjfa-37582	134	21			NOUN
cjfa-37582	134	22			PROPN
cjfa-37582	134	23			ADJ
cjfa-37582	134	24			VERB
cjfa-37582	134	25	dt	dt	PART
cjfa-37582	134	26	ds	ds	ADJ
cjfa-37582	134	27	z	z	NOUN
cjfa-37582	134	28	i	i	PRON
cjfa-37582	134	29	s	s	PROPN
cjfa-37582	134	30	(	(	PUNCT
cjfa-37582	134	31	3	3	NUM
cjfa-37582	134	32	)	)	PUNCT
cjfa-37582	134	33	this	this	DET
cjfa-37582	134	34	simple	simple	ADJ
cjfa-37582	134	35	formal	formal	ADJ
cjfa-37582	134	36	representation	representation	NOUN
cjfa-37582	134	37	shows	show	VERB
cjfa-37582	134	38	that	that	SCONJ
cjfa-37582	134	39	immediate	immediate	ADJ
cjfa-37582	134	40	and	and	CCONJ
cjfa-37582	134	41	deferred	deferred	ADJ
cjfa-37582	134	42	taxation	taxation	NOUN
cjfa-37582	134	43	are	be	AUX
cjfa-37582	134	44	exactly	exactly	ADV
cjfa-37582	134	45	equivalent	equivalent	ADJ
cjfa-37582	134	46	in	in	ADP
cjfa-37582	134	47	case	case	NOUN
cjfa-37582	134	48	of	of	ADP
cjfa-37582	134	49	b	b	NOUN
cjfa-37582	134	50	ds	ds	ADJ
cjfa-37582	134	51	s	s	ADP
cjfa-37582	134	52	,	,	PUNCT
cjfa-37582	134	53	since	since	SCONJ
cjfa-37582	134	54	the	the	DET
cjfa-37582	134	55	result	result	NOUN
cjfa-37582	134	56	is	be	AUX
cjfa-37582	134	57	bt	bt	PROPN
cjfa-37582	134	58	dts	dts	PROPN
cjfa-37582	134	59	s	s	PROPN
cjfa-37582	134	60	.8	.8	PROPN
cjfa-37582	134	61	thus	thus	ADV
cjfa-37582	134	62	,	,	PUNCT
cjfa-37582	134	63	the	the	DET
cjfa-37582	134	64	timing	timing	NOUN
cjfa-37582	134	65	of	of	ADP
cjfa-37582	134	66	taxation	taxation	NOUN
cjfa-37582	134	67	is	be	AUX
cjfa-37582	134	68	8	8	NUM
cjfa-37582	134	69	this	this	PRON
cjfa-37582	134	70	also	also	ADV
cjfa-37582	134	71	applies	apply	VERB
cjfa-37582	134	72	in	in	ADP
cjfa-37582	134	73	a	a	DET
cjfa-37582	134	74	multi	multi	ADJ
cjfa-37582	134	75	-	-	NOUN
cjfa-37582	134	76	period	period	NOUN
cjfa-37582	134	77	setting	setting	NOUN
cjfa-37582	134	78	.	.	PUNCT
cjfa-37582	135	1	(	(	PUNCT
cjfa-37582	135	2	2	2	X
cjfa-37582	135	3	)	)	PUNCT
cjfa-37582	135	4	the	the	DET
cjfa-37582	135	5	impact	impact	NOUN
cjfa-37582	135	6	of	of	ADP
cjfa-37582	135	7	taxes	taxis	NOUN
cjfa-37582	135	8	on	on	ADP
cjfa-37582	135	9	individual	individual	ADJ
cjfa-37582	135	10	long	long	ADJ
cjfa-37582	135	11	-	-	PUNCT
cjfa-37582	135	12	term	term	NOUN
cjfa-37582	135	13	savings	saving	NOUN
cjfa-37582	135	14	decision	decision	NOUN
cjfa-37582	135	15	165	165	NUM
cjfa-37582	135	16	on	on	ADP
cjfa-37582	135	17	the	the	DET
cjfa-37582	135	18	other	other	ADJ
cjfa-37582	135	19	hand	hand	NOUN
cjfa-37582	135	20	,	,	PUNCT
cjfa-37582	135	21	assuming	assume	VERB
cjfa-37582	135	22	a	a	DET
cjfa-37582	135	23	deferred	deferred	ADJ
cjfa-37582	135	24	taxation	taxation	NOUN
cjfa-37582	135	25	regime	regime	NOUN
cjfa-37582	135	26	,	,	PUNCT
cjfa-37582	135	27	the	the	DET
cjfa-37582	135	28	gross	gross	ADJ
cjfa-37582	135	29	amount	amount	NOUN
cjfa-37582	135	30	z	z	NOUN
cjfa-37582	135	31	in	in	ADP
cjfa-37582	135	32	whole	whole	NOUN
cjfa-37582	135	33	can	can	AUX
cjfa-37582	135	34	be	be	AUX
cjfa-37582	135	35	invested	invest	VERB
cjfa-37582	135	36	since	since	SCONJ
cjfa-37582	135	37	there	there	PRON
cjfa-37582	135	38	is	be	VERB
cjfa-37582	135	39	no	no	DET
cjfa-37582	135	40	taxation	taxation	NOUN
cjfa-37582	135	41	in	in	ADP
cjfa-37582	135	42	t1	t1	PROPN
cjfa-37582	135	43	.	.	PUNCT
cjfa-37582	136	1	z	z	NOUN
cjfa-37582	136	2	generates	generate	VERB
cjfa-37582	136	3	the	the	DET
cjfa-37582	136	4	yield	yield	NOUN
cjfa-37582	136	5	i.	i.	NOUN
cjfa-37582	136	6	after	after	ADP
cjfa-37582	136	7	taxation	taxation	NOUN
cjfa-37582	136	8	in	in	ADP
cjfa-37582	136	9	t2	t2	NOUN
cjfa-37582	136	10	with	with	ADP
cjfa-37582	136	11	sd	sd	NOUN
cjfa-37582	136	12	,	,	PUNCT
cjfa-37582	136	13	this	this	PRON
cjfa-37582	136	14	results	result	VERB
cjfa-37582	136	15	in	in	ADP
cjfa-37582	136	16	the	the	DET
cjfa-37582	136	17	amount	amount	NOUN
cjfa-37582	136	18	:	:	PUNCT
cjfa-37582	136	19	explanation	explanation	NOUN
cjfa-37582	136	20	is	be	AUX
cjfa-37582	136	21	the	the	DET
cjfa-37582	136	22	perception	perception	NOUN
cjfa-37582	136	23	effect	effect	NOUN
cjfa-37582	136	24	introduced	introduce	VERB
cjfa-37582	136	25	by	by	ADP
cjfa-37582	136	26	fochmann	fochmann	PROPN
cjfa-37582	136	27	and	and	CCONJ
cjfa-37582	136	28	hemmerich	hemmerich	PROPN
cjfa-37582	136	29	(	(	PUNCT
cjfa-37582	136	30	2018	2018	NUM
cjfa-37582	136	31	)	)	PUNCT
cjfa-37582	136	32	.	.	PUNCT
cjfa-37582	137	1	the	the	DET
cjfa-37582	137	2	question	question	NOUN
cjfa-37582	137	3	therefore	therefore	ADV
cjfa-37582	137	4	arises	arise	VERB
cjfa-37582	137	5	whether	whether	SCONJ
cjfa-37582	137	6	such	such	ADJ
cjfa-37582	137	7	distortions	distortion	NOUN
cjfa-37582	137	8	triggered	trigger	VERB
cjfa-37582	137	9	by	by	ADP
cjfa-37582	137	10	taxation	taxation	NOUN
cjfa-37582	137	11	also	also	ADV
cjfa-37582	137	12	occur	occur	VERB
cjfa-37582	137	13	in	in	ADP
cjfa-37582	137	14	retirement	retirement	NOUN
cjfa-37582	137	15	planning	planning	NOUN
cjfa-37582	137	16	which	which	PRON
cjfa-37582	137	17	is	be	AUX
cjfa-37582	137	18	characterized	characterize	VERB
cjfa-37582	137	19	by	by	ADP
cjfa-37582	137	20	a	a	DET
cjfa-37582	137	21	special	special	ADJ
cjfa-37582	137	22	tax	tax	NOUN
cjfa-37582	137	23	regime	regime	NOUN
cjfa-37582	137	24	and	and	CCONJ
cjfa-37582	137	25	low	low	ADJ
cjfa-37582	137	26	investment	investment	NOUN
cjfa-37582	137	27	risk	risk	NOUN
cjfa-37582	137	28	.	.	PUNCT
cjfa-37582	138	1	economic	economic	ADJ
cjfa-37582	138	2	background	background	NOUN
cjfa-37582	138	3	and	and	CCONJ
cjfa-37582	138	4	hypotheses	hypothesis	NOUN
cjfa-37582	138	5	to	to	PART
cjfa-37582	138	6	investigate	investigate	VERB
cjfa-37582	138	7	the	the	DET
cjfa-37582	138	8	influence	influence	NOUN
cjfa-37582	138	9	of	of	ADP
cjfa-37582	138	10	different	different	ADJ
cjfa-37582	138	11	tax	tax	NOUN
cjfa-37582	138	12	regimes	regime	NOUN
cjfa-37582	138	13	on	on	ADP
cjfa-37582	138	14	individual	individual	ADJ
cjfa-37582	138	15	long	long	ADJ
cjfa-37582	138	16	-	-	PUNCT
cjfa-37582	138	17	term	term	NOUN
cjfa-37582	138	18	savings	saving	NOUN
cjfa-37582	138	19	decision	decision	NOUN
cjfa-37582	138	20	we	we	PRON
cjfa-37582	138	21	conducted	conduct	VERB
cjfa-37582	138	22	a	a	DET
cjfa-37582	138	23	laboratory	laboratory	NOUN
cjfa-37582	138	24	experiment	experiment	NOUN
cjfa-37582	138	25	with	with	ADP
cjfa-37582	138	26	four	four	NUM
cjfa-37582	138	27	different	different	ADJ
cjfa-37582	138	28	treatments	treatment	NOUN
cjfa-37582	138	29	:	:	PUNCT
cjfa-37582	138	30	no	no	DET
cjfa-37582	138	31	tax	tax	NOUN
cjfa-37582	138	32	(	(	PUNCT
cjfa-37582	138	33	nt	not	PART
cjfa-37582	138	34	)	)	PUNCT
cjfa-37582	138	35	,	,	PUNCT
cjfa-37582	138	36	deferred	defer	VERB
cjfa-37582	138	37	taxation	taxation	NOUN
cjfa-37582	138	38	(	(	PUNCT
cjfa-37582	138	39	dt	dt	PROPN
cjfa-37582	138	40	)	)	PUNCT
cjfa-37582	138	41	,	,	PUNCT
cjfa-37582	138	42	immediate	immediate	ADJ
cjfa-37582	138	43	taxation	taxation	NOUN
cjfa-37582	138	44	(	(	PUNCT
cjfa-37582	138	45	bt	bt	NOUN
cjfa-37582	138	46	)	)	PUNCT
cjfa-37582	138	47	,	,	PUNCT
cjfa-37582	138	48	and	and	CCONJ
cjfa-37582	138	49	income	income	NOUN
cjfa-37582	138	50	tax	tax	NOUN
cjfa-37582	138	51	(	(	PUNCT
cjfa-37582	138	52	it	it	PRON
cjfa-37582	138	53	)	)	PUNCT
cjfa-37582	138	54	.	.	PUNCT
cjfa-37582	139	1	in	in	ADP
cjfa-37582	139	2	the	the	DET
cjfa-37582	139	3	following	follow	VERB
cjfa-37582	139	4	section	section	NOUN
cjfa-37582	139	5	we	we	PRON
cjfa-37582	139	6	show	show	VERB
cjfa-37582	139	7	how	how	SCONJ
cjfa-37582	139	8	these	these	DET
cjfa-37582	139	9	treatments	treatment	NOUN
cjfa-37582	139	10	affect	affect	VERB
cjfa-37582	139	11	the	the	DET
cjfa-37582	139	12	amount	amount	NOUN
cjfa-37582	139	13	of	of	ADP
cjfa-37582	139	14	savings	saving	NOUN
cjfa-37582	139	15	.	.	PUNCT
cjfa-37582	140	1	therefore	therefore	ADV
cjfa-37582	140	2	,	,	PUNCT
cjfa-37582	140	3	we	we	PRON
cjfa-37582	140	4	consider	consider	VERB
cjfa-37582	140	5	a	a	DET
cjfa-37582	140	6	model	model	NOUN
cjfa-37582	140	7	with	with	ADP
cjfa-37582	140	8	only	only	ADV
cjfa-37582	140	9	two	two	NUM
cjfa-37582	140	10	periods	period	NOUN
cjfa-37582	140	11	and	and	CCONJ
cjfa-37582	140	12	payment	payment	NOUN
cjfa-37582	140	13	dates	date	NOUN
cjfa-37582	140	14	1	1	NUM
cjfa-37582	140	15	t	t	NOUN
cjfa-37582	140	16	and	and	CCONJ
cjfa-37582	140	17	2	2	NUM
cjfa-37582	140	18	t	t	NOUN
cjfa-37582	140	19	.	.	PUNCT
cjfa-37582	141	1	let	let	VERB
cjfa-37582	141	2	z	z	NOUN
cjfa-37582	141	3	be	be	AUX
cjfa-37582	141	4	the	the	DET
cjfa-37582	141	5	gross	gross	ADJ
cjfa-37582	141	6	amount	amount	NOUN
cjfa-37582	141	7	that	that	PRON
cjfa-37582	141	8	the	the	DET
cjfa-37582	141	9	individual	individual	NOUN
cjfa-37582	141	10	spends	spend	VERB
cjfa-37582	141	11	on	on	ADP
cjfa-37582	141	12	savings	saving	NOUN
cjfa-37582	141	13	at	at	ADP
cjfa-37582	141	14	1	1	NUM
cjfa-37582	141	15	t	t	NOUN
cjfa-37582	141	16	.	.	PUNCT
cjfa-37582	142	1	assuming	assume	VERB
cjfa-37582	142	2	a	a	DET
cjfa-37582	142	3	world	world	NOUN
cjfa-37582	142	4	without	without	ADP
cjfa-37582	142	5	tax	tax	NOUN
cjfa-37582	142	6	(	(	PUNCT
cjfa-37582	142	7	treatment	treatment	NOUN
cjfa-37582	142	8	not	not	PART
cjfa-37582	142	9	tax	tax	NOUN
cjfa-37582	142	10	)	)	PUNCT
cjfa-37582	142	11	,	,	PUNCT
cjfa-37582	142	12	the	the	DET
cjfa-37582	142	13	investment	investment	NOUN
cjfa-37582	142	14	amount	amount	NOUN
cjfa-37582	142	15	,	,	PUNCT
cjfa-37582	142	16	return	return	VERB
cjfa-37582	142	17	i	i	PRON
cjfa-37582	142	18	,	,	PUNCT
cjfa-37582	142	19	and	and	CCONJ
cjfa-37582	142	20	savings	saving	NOUN
cjfa-37582	142	21	are	be	AUX
cjfa-37582	142	22	not	not	PART
cjfa-37582	142	23	subject	subject	ADJ
cjfa-37582	142	24	to	to	ADP
cjfa-37582	142	25	taxation	taxation	NOUN
cjfa-37582	142	26	.	.	PUNCT
cjfa-37582	143	1	therefore	therefore	ADV
cjfa-37582	143	2	,	,	PUNCT
cjfa-37582	143	3	the	the	DET
cjfa-37582	143	4	available	available	ADJ
cjfa-37582	143	5	amount	amount	NOUN
cjfa-37582	143	6	nts	nt	NOUN
cjfa-37582	143	7	at	at	ADP
cjfa-37582	143	8	time	time	NOUN
cjfa-37582	143	9	2	2	NUM
cjfa-37582	143	10	t	t	NOUN
cjfa-37582	143	11	is	be	AUX
cjfa-37582	143	12	calculated	calculate	VERB
cjfa-37582	143	13	as	as	ADP
cjfa-37582	143	14	follows	follow	VERB
cjfa-37582	143	15	(	(	PUNCT
cjfa-37582	143	16	1	1	NUM
cjfa-37582	143	17	)	)	PUNCT
cjfa-37582	143	18	nts	nt	NOUN
cjfa-37582	143	19	z	z	PROPN
cjfa-37582	143	20	i	i	PROPN
cjfa-37582	143	21			PROPN
cjfa-37582	143	22			X
cjfa-37582	143	23	(	(	PUNCT
cjfa-37582	143	24	1	1	NUM
cjfa-37582	143	25	)	)	PUNCT
cjfa-37582	143	26	in	in	ADP
cjfa-37582	143	27	a	a	DET
cjfa-37582	143	28	world	world	NOUN
cjfa-37582	143	29	with	with	ADP
cjfa-37582	143	30	taxes	taxis	NOUN
cjfa-37582	143	31	,	,	PUNCT
cjfa-37582	143	32	the	the	DET
cjfa-37582	143	33	amount	amount	NOUN
cjfa-37582	143	34	z	z	NOUN
cjfa-37582	143	35	at	at	ADP
cjfa-37582	143	36	time	time	NOUN
cjfa-37582	143	37	1	1	NUM
cjfa-37582	143	38	t	t	NOUN
cjfa-37582	143	39	should	should	AUX
cjfa-37582	143	40	now	now	ADV
cjfa-37582	143	41	be	be	AUX
cjfa-37582	143	42	subject	subject	ADJ
cjfa-37582	143	43	to	to	ADP
cjfa-37582	143	44	the	the	DET
cjfa-37582	143	45	tax	tax	NOUN
cjfa-37582	143	46	rate	rate	NOUN
cjfa-37582	143	47	bs	bs	NOUN
cjfa-37582	143	48	,	,	PUNCT
cjfa-37582	143	49	whereas	whereas	SCONJ
cjfa-37582	143	50	the	the	DET
cjfa-37582	143	51	tax	tax	NOUN
cjfa-37582	143	52	rate	rate	NOUN
cjfa-37582	143	53	at	at	ADP
cjfa-37582	143	54	time	time	NOUN
cjfa-37582	143	55	2	2	NUM
cjfa-37582	143	56	t	t	NOUN
cjfa-37582	143	57	is	be	AUX
cjfa-37582	143	58	ds	ds	ADJ
cjfa-37582	143	59	.	.	PUNCT
cjfa-37582	144	1	considering	consider	VERB
cjfa-37582	144	2	an	an	DET
cjfa-37582	144	3	immediate	immediate	ADJ
cjfa-37582	144	4	(	(	PUNCT
cjfa-37582	144	5	back	back	ADV
cjfa-37582	144	6	-	-	PUNCT
cjfa-37582	144	7	loaded	load	VERB
cjfa-37582	144	8	)	)	PUNCT
cjfa-37582	144	9	tax	tax	NOUN
cjfa-37582	144	10	regime	regime	NOUN
cjfa-37582	144	11	,	,	PUNCT
cjfa-37582	144	12	the	the	DET
cjfa-37582	144	13	investment	investment	NOUN
cjfa-37582	144	14	amount	amount	NOUN
cjfa-37582	144	15	has	have	VERB
cjfa-37582	144	16	to	to	PART
cjfa-37582	144	17	be	be	AUX
cjfa-37582	144	18	paid	pay	VERB
cjfa-37582	144	19	from	from	ADP
cjfa-37582	144	20	taxed	tax	VERB
cjfa-37582	144	21	income	income	NOUN
cjfa-37582	144	22	,	,	PUNCT
cjfa-37582	144	23	i.e.	i.e.	X
cjfa-37582	144	24	the	the	DET
cjfa-37582	144	25	gross	gross	ADJ
cjfa-37582	144	26	amount	amount	NOUN
cjfa-37582	144	27	z	z	NOUN
cjfa-37582	144	28	is	be	AUX
cjfa-37582	144	29	subject	subject	ADJ
cjfa-37582	144	30	to	to	ADP
cjfa-37582	144	31	taxation	taxation	NOUN
cjfa-37582	144	32	at	at	ADP
cjfa-37582	144	33	the	the	DET
cjfa-37582	144	34	tax	tax	NOUN
cjfa-37582	144	35	rate	rate	NOUN
cjfa-37582	144	36	bs	bs	NOUN
cjfa-37582	144	37	.	.	PUNCT
cjfa-37582	145	1	the	the	DET
cjfa-37582	145	2	remaining	remain	VERB
cjfa-37582	145	3	amount	amount	NOUN
cjfa-37582	145	4	after	after	ADP
cjfa-37582	145	5	taxes	taxis	NOUN
cjfa-37582	145	6	generates	generate	VERB
cjfa-37582	145	7	the	the	DET
cjfa-37582	145	8	return	return	NOUN
cjfa-37582	145	9	i	i	PRON
cjfa-37582	145	10	.	.	PUNCT
cjfa-37582	146	1	this	this	DET
cjfa-37582	146	2	results	result	NOUN
cjfa-37582	146	3	in	in	ADP
cjfa-37582	146	4	the	the	DET
cjfa-37582	146	5	amount	amount	NOUN
cjfa-37582	146	6	bts	bt	NOUN
cjfa-37582	146	7	at	at	ADP
cjfa-37582	146	8	time	time	NOUN
cjfa-37582	146	9	2	2	NUM
cjfa-37582	146	10	t	t	NOUN
cjfa-37582	146	11	:	:	PUNCT
cjfa-37582	146	12	(	(	PUNCT
cjfa-37582	146	13	1	1	X
cjfa-37582	146	14	)	)	PUNCT
cjfa-37582	146	15	(	(	PUNCT
cjfa-37582	146	16	1	1	X
cjfa-37582	146	17	)	)	PUNCT
cjfa-37582	146	18	bt	bt	NOUN
cjfa-37582	146	19	bs	bs	PROPN
cjfa-37582	146	20	z	z	PROPN
cjfa-37582	146	21	s	s	PART
cjfa-37582	146	22	i	i	NOUN
cjfa-37582	146	23			PROPN
cjfa-37582	146	24			PROPN
cjfa-37582	146	25			NUM
cjfa-37582	146	26			X
cjfa-37582	146	27	(	(	PUNCT
cjfa-37582	146	28	2	2	NUM
cjfa-37582	146	29	)	)	PUNCT
cjfa-37582	146	30	on	on	ADP
cjfa-37582	146	31	the	the	DET
cjfa-37582	146	32	other	other	ADJ
cjfa-37582	146	33	hand	hand	NOUN
cjfa-37582	146	34	,	,	PUNCT
cjfa-37582	146	35	assuming	assume	VERB
cjfa-37582	146	36	a	a	DET
cjfa-37582	146	37	deferred	deferred	ADJ
cjfa-37582	146	38	taxation	taxation	NOUN
cjfa-37582	146	39	regime	regime	NOUN
cjfa-37582	146	40	,	,	PUNCT
cjfa-37582	146	41	the	the	DET
cjfa-37582	146	42	gross	gross	ADJ
cjfa-37582	146	43	amount	amount	NOUN
cjfa-37582	146	44	z	z	NOUN
cjfa-37582	146	45	in	in	ADP
cjfa-37582	146	46	whole	whole	NOUN
cjfa-37582	146	47	can	can	AUX
cjfa-37582	146	48	be	be	AUX
cjfa-37582	146	49	invested	invest	VERB
cjfa-37582	146	50	since	since	SCONJ
cjfa-37582	146	51	there	there	PRON
cjfa-37582	146	52	is	be	VERB
cjfa-37582	146	53	no	no	DET
cjfa-37582	146	54	taxation	taxation	NOUN
cjfa-37582	146	55	in	in	ADP
cjfa-37582	146	56	1	1	NUM
cjfa-37582	146	57	t	t	NOUN
cjfa-37582	146	58	.	.	PUNCT
cjfa-37582	147	1	z	z	NOUN
cjfa-37582	147	2	generates	generate	VERB
cjfa-37582	147	3	the	the	DET
cjfa-37582	147	4	yield	yield	NOUN
cjfa-37582	147	5	i	i	PRON
cjfa-37582	147	6	.	.	PUNCT
cjfa-37582	148	1	after	after	ADP
cjfa-37582	148	2	taxation	taxation	NOUN
cjfa-37582	148	3	in	in	ADP
cjfa-37582	148	4	2	2	NUM
cjfa-37582	148	5	t	t	NOUN
cjfa-37582	148	6	with	with	ADP
cjfa-37582	148	7	ds	ds	ADJ
cjfa-37582	148	8	,	,	PUNCT
cjfa-37582	148	9	this	this	DET
cjfa-37582	148	10	results	result	NOUN
cjfa-37582	148	11	in	in	ADP
cjfa-37582	148	12	the	the	DET
cjfa-37582	148	13	amount	amount	NOUN
cjfa-37582	148	14	:	:	PUNCT
cjfa-37582	148	15	(	(	PUNCT
cjfa-37582	148	16	1	1	X
cjfa-37582	148	17	)	)	PUNCT
cjfa-37582	148	18	(	(	PUNCT
cjfa-37582	148	19	1	1	X
cjfa-37582	148	20	)	)	PUNCT
cjfa-37582	148	21			NOUN
cjfa-37582	148	22			PROPN
cjfa-37582	148	23			ADJ
cjfa-37582	148	24			VERB
cjfa-37582	148	25	dt	dt	PART
cjfa-37582	148	26	ds	ds	ADJ
cjfa-37582	148	27	z	z	NOUN
cjfa-37582	148	28	i	i	PRON
cjfa-37582	148	29	s	s	PROPN
cjfa-37582	148	30	(	(	PUNCT
cjfa-37582	148	31	3	3	NUM
cjfa-37582	148	32	)	)	PUNCT
cjfa-37582	148	33	this	this	DET
cjfa-37582	148	34	simple	simple	ADJ
cjfa-37582	148	35	formal	formal	ADJ
cjfa-37582	148	36	representation	representation	NOUN
cjfa-37582	148	37	shows	show	VERB
cjfa-37582	148	38	that	that	SCONJ
cjfa-37582	148	39	immediate	immediate	ADJ
cjfa-37582	148	40	and	and	CCONJ
cjfa-37582	148	41	deferred	deferred	ADJ
cjfa-37582	148	42	taxation	taxation	NOUN
cjfa-37582	148	43	are	be	AUX
cjfa-37582	148	44	exactly	exactly	ADV
cjfa-37582	148	45	equivalent	equivalent	ADJ
cjfa-37582	148	46	in	in	ADP
cjfa-37582	148	47	case	case	NOUN
cjfa-37582	148	48	of	of	ADP
cjfa-37582	148	49	b	b	NOUN
cjfa-37582	148	50	ds	ds	ADJ
cjfa-37582	148	51	s	s	ADP
cjfa-37582	148	52	,	,	PUNCT
cjfa-37582	148	53	since	since	SCONJ
cjfa-37582	148	54	the	the	DET
cjfa-37582	148	55	result	result	NOUN
cjfa-37582	148	56	is	be	AUX
cjfa-37582	148	57	bt	bt	PROPN
cjfa-37582	148	58	dts	dts	PROPN
cjfa-37582	148	59	s	s	PROPN
cjfa-37582	148	60	.8	.8	PROPN
cjfa-37582	148	61	thus	thus	ADV
cjfa-37582	148	62	,	,	PUNCT
cjfa-37582	148	63	the	the	DET
cjfa-37582	148	64	timing	timing	NOUN
cjfa-37582	148	65	of	of	ADP
cjfa-37582	148	66	taxation	taxation	NOUN
cjfa-37582	148	67	is	be	AUX
cjfa-37582	148	68	8	8	NUM
cjfa-37582	148	69	this	this	PRON
cjfa-37582	148	70	also	also	ADV
cjfa-37582	148	71	applies	apply	VERB
cjfa-37582	148	72	in	in	ADP
cjfa-37582	148	73	a	a	DET
cjfa-37582	148	74	multi	multi	ADJ
cjfa-37582	148	75	-	-	NOUN
cjfa-37582	148	76	period	period	NOUN
cjfa-37582	148	77	setting	setting	NOUN
cjfa-37582	148	78	.	.	PUNCT
cjfa-37582	149	1	(	(	PUNCT
cjfa-37582	149	2	3	3	X
cjfa-37582	149	3	)	)	PUNCT
cjfa-37582	149	4	this	this	DET
cjfa-37582	149	5	simple	simple	ADJ
cjfa-37582	149	6	formal	formal	ADJ
cjfa-37582	149	7	representation	representation	NOUN
cjfa-37582	149	8	shows	show	VERB
cjfa-37582	149	9	that	that	SCONJ
cjfa-37582	149	10	immediate	immediate	ADJ
cjfa-37582	149	11	and	and	CCONJ
cjfa-37582	149	12	deferred	deferred	ADJ
cjfa-37582	149	13	taxation	taxation	NOUN
cjfa-37582	149	14	are	be	AUX
cjfa-37582	149	15	exactly	exactly	ADV
cjfa-37582	149	16	equivalent	equivalent	ADJ
cjfa-37582	149	17	in	in	ADP
cjfa-37582	149	18	case	case	NOUN
cjfa-37582	149	19	of	of	ADP
cjfa-37582	149	20	sb	sb	PROPN
cjfa-37582	149	21	=	=	PROPN
cjfa-37582	149	22	sd	sd	PROPN
cjfa-37582	149	23	,	,	PUNCT
cjfa-37582	149	24	since	since	SCONJ
cjfa-37582	149	25	the	the	DET
cjfa-37582	149	26	result	result	NOUN
cjfa-37582	149	27	is	be	AUX
cjfa-37582	149	28	sbt	sbt	PROPN
cjfa-37582	149	29	=	=	PROPN
cjfa-37582	149	30	sdt.8	sdt.8	PROPN
cjfa-37582	149	31	thus	thus	ADV
cjfa-37582	149	32	,	,	PUNCT
cjfa-37582	149	33	the	the	DET
cjfa-37582	149	34	timing	timing	NOUN
cjfa-37582	149	35	of	of	ADP
cjfa-37582	149	36	taxation	taxation	NOUN
cjfa-37582	149	37	is	be	AUX
cjfa-37582	149	38	irrelevant	irrelevant	ADJ
cjfa-37582	149	39	for	for	ADP
cjfa-37582	149	40	profitability	profitability	NOUN
cjfa-37582	149	41	if	if	SCONJ
cjfa-37582	149	42	the	the	DET
cjfa-37582	149	43	tax	tax	NOUN
cjfa-37582	149	44	rate	rate	NOUN
cjfa-37582	149	45	during	during	ADP
cjfa-37582	149	46	the	the	DET
cjfa-37582	149	47	savings	saving	NOUN
cjfa-37582	149	48	phase	phase	NOUN
cjfa-37582	149	49	equals	equal	VERB
cjfa-37582	149	50	the	the	DET
cjfa-37582	149	51	tax	tax	NOUN
cjfa-37582	149	52	rate	rate	NOUN
cjfa-37582	149	53	during	during	ADP
cjfa-37582	149	54	the	the	DET
cjfa-37582	149	55	payout	payout	ADJ
cjfa-37582	149	56	phase	phase	NOUN
cjfa-37582	149	57	and	and	CCONJ
cjfa-37582	149	58	if	if	SCONJ
cjfa-37582	149	59	the	the	DET
cjfa-37582	149	60	return	return	NOUN
cjfa-37582	149	61	on	on	ADP
cjfa-37582	149	62	investment	investment	NOUN
cjfa-37582	149	63	is	be	AUX
cjfa-37582	149	64	tax	tax	NOUN
cjfa-37582	149	65	-	-	PUNCT
cjfa-37582	149	66	free	free	ADJ
cjfa-37582	149	67	.	.	PUNCT
cjfa-37582	150	1	considering	consider	VERB
cjfa-37582	150	2	regular	regular	ADJ
cjfa-37582	150	3	income	income	NOUN
cjfa-37582	150	4	taxation	taxation	NOUN
cjfa-37582	150	5	,	,	PUNCT
cjfa-37582	150	6	however	however	ADV
cjfa-37582	150	7	,	,	PUNCT
cjfa-37582	150	8	the	the	DET
cjfa-37582	150	9	income	income	NOUN
cjfa-37582	150	10	generated	generate	VERB
cjfa-37582	150	11	during	during	ADP
cjfa-37582	150	12	the	the	DET
cjfa-37582	150	13	savings	saving	NOUN
cjfa-37582	150	14	phase	phase	NOUN
cjfa-37582	150	15	is	be	AUX
cjfa-37582	150	16	taxed	tax	VERB
cjfa-37582	150	17	periodically	periodically	ADV
cjfa-37582	150	18	.	.	PUNCT
cjfa-37582	151	1	this	this	PRON
cjfa-37582	151	2	means	mean	VERB
cjfa-37582	151	3	that	that	SCONJ
cjfa-37582	151	4	the	the	DET
cjfa-37582	151	5	gross	gross	ADJ
cjfa-37582	151	6	amount	amount	NOUN
cjfa-37582	151	7	z	z	NOUN
cjfa-37582	151	8	is	be	AUX
cjfa-37582	151	9	subject	subject	ADJ
cjfa-37582	151	10	to	to	ADP
cjfa-37582	151	11	taxation	taxation	NOUN
cjfa-37582	151	12	at	at	ADP
cjfa-37582	151	13	the	the	DET
cjfa-37582	151	14	tax	tax	NOUN
cjfa-37582	151	15	rate	rate	NOUN
cjfa-37582	151	16	sb	sb	PROPN
cjfa-37582	151	17	and	and	CCONJ
cjfa-37582	151	18	the	the	DET
cjfa-37582	151	19	return	return	NOUN
cjfa-37582	151	20	on	on	ADP
cjfa-37582	151	21	capital	capital	NOUN
cjfa-37582	151	22	is	be	AUX
cjfa-37582	151	23	subject	subject	ADJ
cjfa-37582	151	24	to	to	ADP
cjfa-37582	151	25	capital	capital	NOUN
cjfa-37582	151	26	gains	gain	NOUN
cjfa-37582	151	27	tax	tax	NOUN
cjfa-37582	151	28	at	at	ADP
cjfa-37582	151	29	the	the	DET
cjfa-37582	151	30	tax	tax	NOUN
cjfa-37582	151	31	rate	rate	NOUN
cjfa-37582	151	32	scgt	scgt	PROPN
cjfa-37582	151	33	.	.	PUNCT
cjfa-37582	152	1	the	the	DET
cjfa-37582	152	2	periodic	periodic	ADJ
cjfa-37582	152	3	net	net	ADJ
cjfa-37582	152	4	payments	payment	NOUN
cjfa-37582	152	5	are	be	AUX
cjfa-37582	152	6	calculated	calculate	VERB
cjfa-37582	152	7	by	by	ADP
cjfa-37582	152	8	applying	apply	VERB
cjfa-37582	152	9	net	net	ADJ
cjfa-37582	152	10	interest	interest	NOUN
cjfa-37582	152	11	is	be	AUX
cjfa-37582	152	12	instead	instead	ADV
cjfa-37582	152	13	of	of	ADP
cjfa-37582	152	14	gross	gross	ADJ
cjfa-37582	152	15	interest	interest	NOUN
cjfa-37582	152	16	i.	i.	NOUN
cjfa-37582	152	17	the	the	DET
cjfa-37582	152	18	following	follow	VERB
cjfa-37582	152	19	net	net	ADJ
cjfa-37582	152	20	amount	amount	NOUN
cjfa-37582	152	21	remains	remain	VERB
cjfa-37582	152	22	in	in	ADP
cjfa-37582	152	23	t1	t1	NOUN
cjfa-37582	152	24	:	:	PUNCT
cjfa-37582	152	25	irrelevant	irrelevant	ADJ
cjfa-37582	152	26	for	for	ADP
cjfa-37582	152	27	profitability	profitability	NOUN
cjfa-37582	152	28	if	if	SCONJ
cjfa-37582	152	29	the	the	DET
cjfa-37582	152	30	tax	tax	NOUN
cjfa-37582	152	31	rate	rate	NOUN
cjfa-37582	152	32	during	during	ADP
cjfa-37582	152	33	the	the	DET
cjfa-37582	152	34	savings	saving	NOUN
cjfa-37582	152	35	phase	phase	NOUN
cjfa-37582	152	36	equals	equal	VERB
cjfa-37582	152	37	the	the	DET
cjfa-37582	152	38	tax	tax	NOUN
cjfa-37582	152	39	rate	rate	NOUN
cjfa-37582	152	40	during	during	ADP
cjfa-37582	152	41	the	the	DET
cjfa-37582	152	42	payout	payout	ADJ
cjfa-37582	152	43	phase	phase	NOUN
cjfa-37582	152	44	and	and	CCONJ
cjfa-37582	152	45	if	if	SCONJ
cjfa-37582	152	46	the	the	DET
cjfa-37582	152	47	return	return	NOUN
cjfa-37582	152	48	on	on	ADP
cjfa-37582	152	49	investment	investment	NOUN
cjfa-37582	152	50	is	be	AUX
cjfa-37582	152	51	tax	tax	NOUN
cjfa-37582	152	52	-	-	PUNCT
cjfa-37582	152	53	free	free	ADJ
cjfa-37582	152	54	.	.	PUNCT
cjfa-37582	153	1	considering	consider	VERB
cjfa-37582	153	2	regular	regular	ADJ
cjfa-37582	153	3	income	income	NOUN
cjfa-37582	153	4	taxation	taxation	NOUN
cjfa-37582	153	5	,	,	PUNCT
cjfa-37582	153	6	however	however	ADV
cjfa-37582	153	7	,	,	PUNCT
cjfa-37582	153	8	the	the	DET
cjfa-37582	153	9	income	income	NOUN
cjfa-37582	153	10	generated	generate	VERB
cjfa-37582	153	11	during	during	ADP
cjfa-37582	153	12	the	the	DET
cjfa-37582	153	13	savings	saving	NOUN
cjfa-37582	153	14	phase	phase	NOUN
cjfa-37582	153	15	is	be	AUX
cjfa-37582	153	16	taxed	tax	VERB
cjfa-37582	153	17	periodically	periodically	ADV
cjfa-37582	153	18	.	.	PUNCT
cjfa-37582	154	1	this	this	PRON
cjfa-37582	154	2	means	mean	VERB
cjfa-37582	154	3	that	that	SCONJ
cjfa-37582	154	4	the	the	DET
cjfa-37582	154	5	gross	gross	ADJ
cjfa-37582	154	6	amount	amount	NOUN
cjfa-37582	154	7	z	z	NOUN
cjfa-37582	154	8	is	be	AUX
cjfa-37582	154	9	subject	subject	ADJ
cjfa-37582	154	10	to	to	ADP
cjfa-37582	154	11	taxation	taxation	NOUN
cjfa-37582	154	12	at	at	ADP
cjfa-37582	154	13	the	the	DET
cjfa-37582	154	14	tax	tax	NOUN
cjfa-37582	154	15	rate	rate	NOUN
cjfa-37582	154	16	bs	bs	NOUN
cjfa-37582	154	17	and	and	CCONJ
cjfa-37582	154	18	the	the	DET
cjfa-37582	154	19	return	return	NOUN
cjfa-37582	154	20	on	on	ADP
cjfa-37582	154	21	capital	capital	NOUN
cjfa-37582	154	22	is	be	AUX
cjfa-37582	154	23	subject	subject	ADJ
cjfa-37582	154	24	to	to	ADP
cjfa-37582	154	25	capital	capital	NOUN
cjfa-37582	154	26	gains	gain	NOUN
cjfa-37582	154	27	tax	tax	NOUN
cjfa-37582	154	28	at	at	ADP
cjfa-37582	154	29	the	the	DET
cjfa-37582	154	30	tax	tax	NOUN
cjfa-37582	154	31	rate	rate	NOUN
cjfa-37582	154	32	cgts	cgts	NOUN
cjfa-37582	154	33	.	.	PUNCT
cjfa-37582	155	1	the	the	DET
cjfa-37582	155	2	periodic	periodic	ADJ
cjfa-37582	155	3	net	net	ADJ
cjfa-37582	155	4	payments	payment	NOUN
cjfa-37582	155	5	are	be	AUX
cjfa-37582	155	6	calculated	calculate	VERB
cjfa-37582	155	7	by	by	ADP
cjfa-37582	155	8	applying	apply	VERB
cjfa-37582	155	9	net	net	ADJ
cjfa-37582	155	10	interest	interest	NOUN
cjfa-37582	155	11	si	si	INTJ
cjfa-37582	155	12	instead	instead	ADV
cjfa-37582	155	13	of	of	ADP
cjfa-37582	155	14	gross	gross	ADJ
cjfa-37582	155	15	interest	interest	NOUN
cjfa-37582	156	1	i	i	PRON
cjfa-37582	156	2	.	.	PUNCT
cjfa-37582	157	1	the	the	DET
cjfa-37582	157	2	following	follow	VERB
cjfa-37582	157	3	net	net	ADJ
cjfa-37582	157	4	amount	amount	NOUN
cjfa-37582	157	5	remains	remain	VERB
cjfa-37582	157	6	in	in	ADP
cjfa-37582	157	7	1	1	NUM
cjfa-37582	157	8	t	t	NOUN
cjfa-37582	157	9	:	:	PUNCT
cjfa-37582	157	10	(	(	PUNCT
cjfa-37582	157	11	1	1	X
cjfa-37582	157	12	)	)	PUNCT
cjfa-37582	157	13	(	(	PUNCT
cjfa-37582	157	14	1	1	X
cjfa-37582	157	15	)	)	PUNCT
cjfa-37582	157	16	(	(	PUNCT
cjfa-37582	157	17	1	1	X
cjfa-37582	157	18	)	)	PUNCT
cjfa-37582	157	19	(	(	PUNCT
cjfa-37582	157	20	1	1	X
cjfa-37582	157	21	)	)	PUNCT
cjfa-37582	157	22	(	(	PUNCT
cjfa-37582	157	23	1	1	X
cjfa-37582	157	24	)	)	PUNCT
cjfa-37582	157	25	it	it	PRON
cjfa-37582	158	1	b	b	X
cjfa-37582	158	2	cgt	cgt	PROPN
cjfa-37582	158	3	b	b	PROPN
cjfa-37582	158	4	b	b	PROPN
cjfa-37582	158	5	ss	ss	NOUN
cjfa-37582	158	6	z	z	NOUN
cjfa-37582	158	7	s	s	VERB
cjfa-37582	159	1	i	i	PRON
cjfa-37582	159	2	s	s	VERB
cjfa-37582	159	3	i	i	INTJ
cjfa-37582	159	4	z	z	PROPN
cjfa-37582	159	5	s	s	PROPN
cjfa-37582	159	6	z	z	NOUN
cjfa-37582	159	7	s	s	NOUN
cjfa-37582	159	8	i	i	NOUN
cjfa-37582	159	9			PROPN
cjfa-37582	159	10			PROPN
cjfa-37582	159	11			NUM
cjfa-37582	159	12			PUNCT
cjfa-37582	159	13			NOUN
cjfa-37582	159	14			PROPN
cjfa-37582	159	15			VERB
cjfa-37582	159	16			VERB
cjfa-37582	159	17			NOUN
cjfa-37582	159	18			ADJ
cjfa-37582	159	19			PROPN
cjfa-37582	159	20			NOUN
cjfa-37582	159	21			NUM
cjfa-37582	159	22			X
cjfa-37582	159	23	(	(	PUNCT
cjfa-37582	159	24	4	4	NUM
cjfa-37582	159	25	)	)	PUNCT
cjfa-37582	159	26	(	(	PUNCT
cjfa-37582	159	27	1	1	X
cjfa-37582	159	28	)	)	PUNCT
cjfa-37582	159	29	s	s	VERB
cjfa-37582	159	30	cgtwith	cgtwith	NOUN
cjfa-37582	160	1	i	i	PRON
cjfa-37582	160	2	i	i	PRON
cjfa-37582	160	3	s	s	VERB
cjfa-37582	160	4			ADJ
cjfa-37582	160	5			NOUN
cjfa-37582	160	6	the	the	DET
cjfa-37582	160	7	net	net	ADJ
cjfa-37582	160	8	amount	amount	NOUN
cjfa-37582	160	9	its	its	PRON
cjfa-37582	160	10	is	be	AUX
cjfa-37582	160	11	apparently	apparently	ADV
cjfa-37582	160	12	lower	low	ADJ
cjfa-37582	160	13	than	than	ADP
cjfa-37582	160	14	the	the	DET
cjfa-37582	160	15	net	net	ADJ
cjfa-37582	160	16	amount	amount	NOUN
cjfa-37582	160	17	considering	consider	VERB
cjfa-37582	160	18	immediate	immediate	ADJ
cjfa-37582	160	19	or	or	CCONJ
cjfa-37582	160	20	deferred	deferred	ADJ
cjfa-37582	160	21	taxation	taxation	NOUN
cjfa-37582	160	22	if	if	SCONJ
cjfa-37582	160	23	0cgts	0cgts	PROPN
cjfa-37582	160	24			VERB
cjfa-37582	160	25	.	.	PUNCT
cjfa-37582	161	1	in	in	ADP
cjfa-37582	161	2	order	order	NOUN
cjfa-37582	161	3	to	to	PART
cjfa-37582	161	4	derive	derive	VERB
cjfa-37582	161	5	the	the	DET
cjfa-37582	161	6	hypotheses	hypothesis	NOUN
cjfa-37582	161	7	to	to	PART
cjfa-37582	161	8	be	be	AUX
cjfa-37582	161	9	tested	test	VERB
cjfa-37582	161	10	,	,	PUNCT
cjfa-37582	161	11	it	it	PRON
cjfa-37582	161	12	is	be	AUX
cjfa-37582	161	13	necessary	necessary	ADJ
cjfa-37582	161	14	to	to	PART
cjfa-37582	161	15	specify	specify	VERB
cjfa-37582	161	16	the	the	DET
cjfa-37582	161	17	payout	payout	ADJ
cjfa-37582	161	18	options	option	NOUN
cjfa-37582	161	19	that	that	PRON
cjfa-37582	161	20	have	have	AUX
cjfa-37582	161	21	so	so	ADV
cjfa-37582	161	22	far	far	ADV
cjfa-37582	161	23	only	only	ADV
cjfa-37582	161	24	been	be	AUX
cjfa-37582	161	25	presented	present	VERB
cjfa-37582	161	26	in	in	ADP
cjfa-37582	161	27	general	general	ADJ
cjfa-37582	161	28	terms	term	NOUN
cjfa-37582	161	29	.	.	PUNCT
cjfa-37582	162	1	in	in	ADP
cjfa-37582	162	2	principle	principle	NOUN
cjfa-37582	162	3	,	,	PUNCT
cjfa-37582	162	4	an	an	DET
cjfa-37582	162	5	individual	individual	NOUN
cjfa-37582	162	6	is	be	AUX
cjfa-37582	162	7	assumed	assume	VERB
cjfa-37582	162	8	to	to	PART
cjfa-37582	162	9	maximize	maximize	VERB
cjfa-37582	162	10	his	his	PRON
cjfa-37582	162	11	or	or	CCONJ
cjfa-37582	162	12	her	her	PRON
cjfa-37582	162	13	utility	utility	NOUN
cjfa-37582	162	14	.	.	PUNCT
cjfa-37582	163	1	in	in	ADP
cjfa-37582	163	2	the	the	DET
cjfa-37582	163	3	experiment	experiment	NOUN
cjfa-37582	163	4	,	,	PUNCT
cjfa-37582	163	5	this	this	DET
cjfa-37582	163	6	utility	utility	NOUN
cjfa-37582	163	7	depends	depend	VERB
cjfa-37582	163	8	only	only	ADV
cjfa-37582	163	9	on	on	ADP
cjfa-37582	163	10	the	the	DET
cjfa-37582	163	11	amount	amount	NOUN
cjfa-37582	163	12	of	of	ADP
cjfa-37582	163	13	cash	cash	NOUN
cjfa-37582	163	14	flow	flow	NOUN
cjfa-37582	163	15	(	(	PUNCT
cjfa-37582	163	16	monetary	monetary	ADJ
cjfa-37582	163	17	component	component	NOUN
cjfa-37582	163	18	)	)	PUNCT
cjfa-37582	163	19	and	and	CCONJ
cjfa-37582	163	20	the	the	DET
cjfa-37582	163	21	time	time	NOUN
cjfa-37582	163	22	of	of	ADP
cjfa-37582	163	23	payment	payment	NOUN
cjfa-37582	163	24	(	(	PUNCT
cjfa-37582	163	25	temporary	temporary	ADJ
cjfa-37582	163	26	component	component	NOUN
cjfa-37582	163	27	)	)	PUNCT
cjfa-37582	163	28	.	.	PUNCT
cjfa-37582	164	1	it	it	PRON
cjfa-37582	164	2	is	be	AUX
cjfa-37582	164	3	assumed	assume	VERB
cjfa-37582	164	4	that	that	SCONJ
cjfa-37582	164	5	the	the	DET
cjfa-37582	164	6	higher	high	ADJ
cjfa-37582	164	7	(	(	PUNCT
cjfa-37582	164	8	lower	low	ADJ
cjfa-37582	164	9	)	)	PUNCT
cjfa-37582	164	10	the	the	DET
cjfa-37582	164	11	cash	cash	NOUN
cjfa-37582	164	12	flow	flow	NOUN
cjfa-37582	164	13	and	and	CCONJ
cjfa-37582	164	14	the	the	DET
cjfa-37582	164	15	earlier	early	ADJ
cjfa-37582	164	16	(	(	PUNCT
cjfa-37582	164	17	later	later	ADV
cjfa-37582	164	18	)	)	PUNCT
cjfa-37582	164	19	this	this	DET
cjfa-37582	164	20	cash	cash	NOUN
cjfa-37582	164	21	flow	flow	NOUN
cjfa-37582	164	22	occurs	occur	VERB
cjfa-37582	164	23	,	,	PUNCT
cjfa-37582	164	24	the	the	PRON
cjfa-37582	164	25	higher	high	ADJ
cjfa-37582	164	26	(	(	PUNCT
cjfa-37582	164	27	lower	low	ADJ
cjfa-37582	164	28	)	)	PUNCT
cjfa-37582	164	29	the	the	DET
cjfa-37582	164	30	utility	utility	NOUN
cjfa-37582	164	31	.	.	PUNCT
cjfa-37582	165	1	we	we	PRON
cjfa-37582	165	2	argue	argue	VERB
cjfa-37582	165	3	under	under	ADP
cjfa-37582	165	4	certainty	certainty	NOUN
cjfa-37582	165	5	,	,	PUNCT
cjfa-37582	165	6	so	so	SCONJ
cjfa-37582	165	7	that	that	SCONJ
cjfa-37582	165	8	the	the	DET
cjfa-37582	165	9	individual	individual	NOUN
cjfa-37582	165	10	’s	’s	PART
cjfa-37582	165	11	attitude	attitude	NOUN
cjfa-37582	165	12	to	to	ADP
cjfa-37582	165	13	risk	risk	NOUN
cjfa-37582	165	14	is	be	AUX
cjfa-37582	165	15	not	not	PART
cjfa-37582	165	16	relevant	relevant	ADJ
cjfa-37582	165	17	to	to	ADP
cjfa-37582	165	18	the	the	DET
cjfa-37582	165	19	decision	decision	NOUN
cjfa-37582	165	20	.	.	PUNCT
cjfa-37582	166	1	it	it	PRON
cjfa-37582	166	2	is	be	AUX
cjfa-37582	166	3	conceivable	conceivable	ADJ
cjfa-37582	166	4	,	,	PUNCT
cjfa-37582	166	5	however	however	ADV
cjfa-37582	166	6	,	,	PUNCT
cjfa-37582	166	7	that	that	SCONJ
cjfa-37582	166	8	the	the	DET
cjfa-37582	166	9	participants	participant	NOUN
cjfa-37582	166	10	overor	overor	NOUN
cjfa-37582	166	11	underestimate	underestimate	VERB
cjfa-37582	166	12	the	the	DET
cjfa-37582	166	13	influence	influence	NOUN
cjfa-37582	166	14	of	of	ADP
cjfa-37582	166	15	taxation	taxation	NOUN
cjfa-37582	166	16	and	and	CCONJ
cjfa-37582	166	17	that	that	SCONJ
cjfa-37582	166	18	distorting	distort	VERB
cjfa-37582	166	19	effects	effect	NOUN
cjfa-37582	166	20	occur	occur	VERB
cjfa-37582	166	21	.	.	PUNCT
cjfa-37582	167	1	in	in	ADP
cjfa-37582	167	2	order	order	NOUN
cjfa-37582	167	3	to	to	PART
cjfa-37582	167	4	assess	assess	VERB
cjfa-37582	167	5	these	these	DET
cjfa-37582	167	6	effects	effect	NOUN
cjfa-37582	167	7	,	,	PUNCT
cjfa-37582	167	8	the	the	DET
cjfa-37582	167	9	three	three	NUM
cjfa-37582	167	10	treatments	treatment	NOUN
cjfa-37582	167	11	no	no	DET
cjfa-37582	167	12	tax	tax	NOUN
cjfa-37582	167	13	,	,	PUNCT
cjfa-37582	167	14	deferred	defer	VERB
cjfa-37582	167	15	taxation	taxation	NOUN
cjfa-37582	167	16	and	and	CCONJ
cjfa-37582	167	17	immediate	immediate	ADJ
cjfa-37582	167	18	taxation	taxation	NOUN
cjfa-37582	167	19	are	be	AUX
cjfa-37582	167	20	used	use	VERB
cjfa-37582	167	21	.	.	PUNCT
cjfa-37582	168	1	therefore	therefore	ADV
cjfa-37582	168	2	,	,	PUNCT
cjfa-37582	168	3	we	we	PRON
cjfa-37582	168	4	select	select	VERB
cjfa-37582	168	5	the	the	DET
cjfa-37582	168	6	parameters	parameter	NOUN
cjfa-37582	168	7	in	in	ADP
cjfa-37582	168	8	such	such	DET
cjfa-37582	168	9	a	a	DET
cjfa-37582	168	10	way	way	NOUN
cjfa-37582	168	11	that	that	PRON
cjfa-37582	168	12	the	the	DET
cjfa-37582	168	13	possible	possible	ADJ
cjfa-37582	168	14	payouts	payout	NOUN
cjfa-37582	168	15	in	in	ADP
cjfa-37582	168	16	all	all	DET
cjfa-37582	168	17	three	three	NUM
cjfa-37582	168	18	treatments	treatment	NOUN
cjfa-37582	168	19	are	be	AUX
cjfa-37582	168	20	net	net	ADJ
cjfa-37582	168	21	equivalent	equivalent	NOUN
cjfa-37582	168	22	.	.	PUNCT
cjfa-37582	169	1	hence	hence	ADV
cjfa-37582	169	2	,	,	PUNCT
cjfa-37582	169	3	the	the	DET
cjfa-37582	169	4	participants	participant	NOUN
cjfa-37582	169	5	are	be	AUX
cjfa-37582	169	6	confronted	confront	VERB
cjfa-37582	169	7	with	with	ADP
cjfa-37582	169	8	the	the	DET
cjfa-37582	169	9	same	same	ADJ
cjfa-37582	169	10	net	net	ADJ
cjfa-37582	169	11	values	value	NOUN
cjfa-37582	169	12	in	in	ADP
cjfa-37582	169	13	each	each	DET
cjfa-37582	169	14	treatment	treatment	NOUN
cjfa-37582	169	15	.	.	PUNCT
cjfa-37582	170	1	only	only	ADV
cjfa-37582	170	2	the	the	DET
cjfa-37582	170	3	specified	specified	ADJ
cjfa-37582	170	4	amounts	amount	NOUN
cjfa-37582	170	5	of	of	ADP
cjfa-37582	170	6	the	the	DET
cjfa-37582	170	7	immediate	immediate	ADJ
cjfa-37582	170	8	payout	payout	NOUN
cjfa-37582	170	9	as	as	ADV
cjfa-37582	170	10	well	well	ADV
cjfa-37582	170	11	as	as	ADP
cjfa-37582	170	12	the	the	DET
cjfa-37582	170	13	taxation	taxation	NOUN
cjfa-37582	170	14	rules	rule	NOUN
cjfa-37582	170	15	differ	differ	VERB
cjfa-37582	170	16	.	.	PUNCT
cjfa-37582	171	1	the	the	DET
cjfa-37582	171	2	following	follow	VERB
cjfa-37582	171	3	relationships	relationship	NOUN
cjfa-37582	171	4	ensure	ensure	VERB
cjfa-37582	171	5	net	net	ADJ
cjfa-37582	171	6	equivalence	equivalence	NOUN
cjfa-37582	171	7	.	.	PUNCT
cjfa-37582	172	1	(	(	PUNCT
cjfa-37582	172	2	)	)	PUNCT
cjfa-37582	172	3	z	z	NOUN
cjfa-37582	172	4	g	g	PROPN
cjfa-37582	172	5	represents	represent	VERB
cjfa-37582	172	6	the	the	DET
cjfa-37582	172	7	value	value	NOUN
cjfa-37582	172	8	of	of	ADP
cjfa-37582	172	9	the	the	DET
cjfa-37582	172	10	possible	possible	ADJ
cjfa-37582	172	11	immediate	immediate	ADJ
cjfa-37582	172	12	payout	payout	NOUN
cjfa-37582	172	13	indicated	indicate	VERB
cjfa-37582	172	14	in	in	ADP
cjfa-37582	172	15	the	the	DET
cjfa-37582	172	16	respective	respective	ADJ
cjfa-37582	172	17	treatment	treatment	NOUN
cjfa-37582	172	18	:	:	PUNCT
cjfa-37582	172	19	1	1	NUM
cjfa-37582	172	20	nt	not	PART
cjfa-37582	172	21	dt	dt	X
cjfa-37582	172	22	bt	bt	NOUN
cjfa-37582	173	1	zz	zz	PROPN
cjfa-37582	174	1	z	z	PROPN
cjfa-37582	174	2	s	s	PART
cjfa-37582	174	3			PROPN
cjfa-37582	174	4			PROPN
cjfa-37582	174	5			NOUN
cjfa-37582	174	6	(	(	PUNCT
cjfa-37582	174	7	5	5	NUM
cjfa-37582	174	8	)	)	PUNCT
cjfa-37582	174	9	thus	thus	ADV
cjfa-37582	174	10	,	,	PUNCT
cjfa-37582	174	11	the	the	DET
cjfa-37582	174	12	gross	gross	ADJ
cjfa-37582	174	13	immediate	immediate	ADJ
cjfa-37582	174	14	payouts	payout	NOUN
cjfa-37582	174	15	in	in	ADP
cjfa-37582	174	16	the	the	DET
cjfa-37582	174	17	two	two	NUM
cjfa-37582	174	18	treatments	treatment	NOUN
cjfa-37582	174	19	immediate	immediate	ADJ
cjfa-37582	174	20	taxation	taxation	NOUN
cjfa-37582	174	21	and	and	CCONJ
cjfa-37582	174	22	deferred	defer	VERB
cjfa-37582	174	23	taxation	taxation	NOUN
cjfa-37582	174	24	are	be	AUX
cjfa-37582	174	25	higher	high	ADJ
cjfa-37582	174	26	than	than	ADP
cjfa-37582	174	27	in	in	ADP
cjfa-37582	174	28	treatment	treatment	NOUN
cjfa-37582	174	29	no	no	DET
cjfa-37582	174	30	tax	tax	NOUN
cjfa-37582	174	31	,	,	PUNCT
cjfa-37582	174	32	while	while	SCONJ
cjfa-37582	174	33	the	the	DET
cjfa-37582	174	34	net	net	ADJ
cjfa-37582	174	35	payouts	payout	NOUN
cjfa-37582	174	36	are	be	AUX
cjfa-37582	174	37	the	the	DET
cjfa-37582	174	38	same	same	ADJ
cjfa-37582	174	39	.	.	PUNCT
cjfa-37582	175	1	therefore	therefore	ADV
cjfa-37582	175	2	,	,	PUNCT
cjfa-37582	175	3	the	the	DET
cjfa-37582	175	4	possible	possible	ADJ
cjfa-37582	175	5	payouts	payout	NOUN
cjfa-37582	175	6	in	in	ADP
cjfa-37582	175	7	case	case	NOUN
cjfa-37582	175	8	of	of	ADP
cjfa-37582	175	9	savings	saving	NOUN
cjfa-37582	175	10	formation	formation	NOUN
cjfa-37582	175	11	are	be	AUX
cjfa-37582	175	12	net	net	ADJ
cjfa-37582	175	13	equivalent	equivalent	ADJ
cjfa-37582	175	14	in	in	ADP
cjfa-37582	175	15	the	the	DET
cjfa-37582	175	16	three	three	NUM
cjfa-37582	175	17	irrelevant	irrelevant	ADJ
cjfa-37582	175	18	for	for	ADP
cjfa-37582	175	19	profitability	profitability	NOUN
cjfa-37582	175	20	if	if	SCONJ
cjfa-37582	175	21	the	the	DET
cjfa-37582	175	22	tax	tax	NOUN
cjfa-37582	175	23	rate	rate	NOUN
cjfa-37582	175	24	during	during	ADP
cjfa-37582	175	25	the	the	DET
cjfa-37582	175	26	savings	saving	NOUN
cjfa-37582	175	27	phase	phase	NOUN
cjfa-37582	175	28	equals	equal	VERB
cjfa-37582	175	29	the	the	DET
cjfa-37582	175	30	tax	tax	NOUN
cjfa-37582	175	31	rate	rate	NOUN
cjfa-37582	175	32	during	during	ADP
cjfa-37582	175	33	the	the	DET
cjfa-37582	175	34	payout	payout	ADJ
cjfa-37582	175	35	phase	phase	NOUN
cjfa-37582	175	36	and	and	CCONJ
cjfa-37582	175	37	if	if	SCONJ
cjfa-37582	175	38	the	the	DET
cjfa-37582	175	39	return	return	NOUN
cjfa-37582	175	40	on	on	ADP
cjfa-37582	175	41	investment	investment	NOUN
cjfa-37582	175	42	is	be	AUX
cjfa-37582	175	43	tax	tax	NOUN
cjfa-37582	175	44	-	-	PUNCT
cjfa-37582	175	45	free	free	ADJ
cjfa-37582	175	46	.	.	PUNCT
cjfa-37582	176	1	considering	consider	VERB
cjfa-37582	176	2	regular	regular	ADJ
cjfa-37582	176	3	income	income	NOUN
cjfa-37582	176	4	taxation	taxation	NOUN
cjfa-37582	176	5	,	,	PUNCT
cjfa-37582	176	6	however	however	ADV
cjfa-37582	176	7	,	,	PUNCT
cjfa-37582	176	8	the	the	DET
cjfa-37582	176	9	income	income	NOUN
cjfa-37582	176	10	generated	generate	VERB
cjfa-37582	176	11	during	during	ADP
cjfa-37582	176	12	the	the	DET
cjfa-37582	176	13	savings	saving	NOUN
cjfa-37582	176	14	phase	phase	NOUN
cjfa-37582	176	15	is	be	AUX
cjfa-37582	176	16	taxed	tax	VERB
cjfa-37582	176	17	periodically	periodically	ADV
cjfa-37582	176	18	.	.	PUNCT
cjfa-37582	177	1	this	this	PRON
cjfa-37582	177	2	means	mean	VERB
cjfa-37582	177	3	that	that	SCONJ
cjfa-37582	177	4	the	the	DET
cjfa-37582	177	5	gross	gross	ADJ
cjfa-37582	177	6	amount	amount	NOUN
cjfa-37582	177	7	z	z	NOUN
cjfa-37582	177	8	is	be	AUX
cjfa-37582	177	9	subject	subject	ADJ
cjfa-37582	177	10	to	to	ADP
cjfa-37582	177	11	taxation	taxation	NOUN
cjfa-37582	177	12	at	at	ADP
cjfa-37582	177	13	the	the	DET
cjfa-37582	177	14	tax	tax	NOUN
cjfa-37582	177	15	rate	rate	NOUN
cjfa-37582	177	16	bs	bs	NOUN
cjfa-37582	177	17	and	and	CCONJ
cjfa-37582	177	18	the	the	DET
cjfa-37582	177	19	return	return	NOUN
cjfa-37582	177	20	on	on	ADP
cjfa-37582	177	21	capital	capital	NOUN
cjfa-37582	177	22	is	be	AUX
cjfa-37582	177	23	subject	subject	ADJ
cjfa-37582	177	24	to	to	ADP
cjfa-37582	177	25	capital	capital	NOUN
cjfa-37582	177	26	gains	gain	NOUN
cjfa-37582	177	27	tax	tax	NOUN
cjfa-37582	177	28	at	at	ADP
cjfa-37582	177	29	the	the	DET
cjfa-37582	177	30	tax	tax	NOUN
cjfa-37582	177	31	rate	rate	NOUN
cjfa-37582	177	32	cgts	cgts	NOUN
cjfa-37582	177	33	.	.	PUNCT
cjfa-37582	178	1	the	the	DET
cjfa-37582	178	2	periodic	periodic	ADJ
cjfa-37582	178	3	net	net	ADJ
cjfa-37582	178	4	payments	payment	NOUN
cjfa-37582	178	5	are	be	AUX
cjfa-37582	178	6	calculated	calculate	VERB
cjfa-37582	178	7	by	by	ADP
cjfa-37582	178	8	applying	apply	VERB
cjfa-37582	178	9	net	net	ADJ
cjfa-37582	178	10	interest	interest	NOUN
cjfa-37582	178	11	si	si	INTJ
cjfa-37582	178	12	instead	instead	ADV
cjfa-37582	178	13	of	of	ADP
cjfa-37582	178	14	gross	gross	ADJ
cjfa-37582	178	15	interest	interest	NOUN
cjfa-37582	179	1	i	i	PRON
cjfa-37582	179	2	.	.	PUNCT
cjfa-37582	180	1	the	the	DET
cjfa-37582	180	2	following	follow	VERB
cjfa-37582	180	3	net	net	ADJ
cjfa-37582	180	4	amount	amount	NOUN
cjfa-37582	180	5	remains	remain	VERB
cjfa-37582	180	6	in	in	ADP
cjfa-37582	180	7	1	1	NUM
cjfa-37582	180	8	t	t	NOUN
cjfa-37582	180	9	:	:	PUNCT
cjfa-37582	180	10	(	(	PUNCT
cjfa-37582	180	11	1	1	X
cjfa-37582	180	12	)	)	PUNCT
cjfa-37582	180	13	(	(	PUNCT
cjfa-37582	180	14	1	1	X
cjfa-37582	180	15	)	)	PUNCT
cjfa-37582	180	16	(	(	PUNCT
cjfa-37582	180	17	1	1	X
cjfa-37582	180	18	)	)	PUNCT
cjfa-37582	180	19	(	(	PUNCT
cjfa-37582	180	20	1	1	X
cjfa-37582	180	21	)	)	PUNCT
cjfa-37582	180	22	(	(	PUNCT
cjfa-37582	180	23	1	1	X
cjfa-37582	180	24	)	)	PUNCT
cjfa-37582	180	25	it	it	PRON
cjfa-37582	181	1	b	b	X
cjfa-37582	181	2	cgt	cgt	PROPN
cjfa-37582	181	3	b	b	PROPN
cjfa-37582	181	4	b	b	PROPN
cjfa-37582	181	5	ss	ss	NOUN
cjfa-37582	181	6	z	z	NOUN
cjfa-37582	181	7	s	s	VERB
cjfa-37582	182	1	i	i	PRON
cjfa-37582	182	2	s	s	VERB
cjfa-37582	182	3	i	i	INTJ
cjfa-37582	182	4	z	z	PROPN
cjfa-37582	182	5	s	s	PROPN
cjfa-37582	182	6	z	z	NOUN
cjfa-37582	182	7	s	s	NOUN
cjfa-37582	182	8	i	i	NOUN
cjfa-37582	182	9			PROPN
cjfa-37582	182	10			PROPN
cjfa-37582	182	11			NUM
cjfa-37582	182	12			PUNCT
cjfa-37582	182	13			NOUN
cjfa-37582	182	14			PROPN
cjfa-37582	182	15			VERB
cjfa-37582	182	16			VERB
cjfa-37582	182	17			NOUN
cjfa-37582	182	18			ADJ
cjfa-37582	182	19			PROPN
cjfa-37582	182	20			NOUN
cjfa-37582	182	21			NUM
cjfa-37582	182	22			X
cjfa-37582	182	23	(	(	PUNCT
cjfa-37582	182	24	4	4	NUM
cjfa-37582	182	25	)	)	PUNCT
cjfa-37582	182	26	(	(	PUNCT
cjfa-37582	182	27	1	1	X
cjfa-37582	182	28	)	)	PUNCT
cjfa-37582	182	29	s	s	VERB
cjfa-37582	182	30	cgtwith	cgtwith	NOUN
cjfa-37582	183	1	i	i	PRON
cjfa-37582	183	2	i	i	PRON
cjfa-37582	183	3	s	s	VERB
cjfa-37582	183	4			ADJ
cjfa-37582	183	5			NOUN
cjfa-37582	183	6	the	the	DET
cjfa-37582	183	7	net	net	ADJ
cjfa-37582	183	8	amount	amount	NOUN
cjfa-37582	183	9	its	its	PRON
cjfa-37582	183	10	is	be	AUX
cjfa-37582	183	11	apparently	apparently	ADV
cjfa-37582	183	12	lower	low	ADJ
cjfa-37582	183	13	than	than	ADP
cjfa-37582	183	14	the	the	DET
cjfa-37582	183	15	net	net	ADJ
cjfa-37582	183	16	amount	amount	NOUN
cjfa-37582	183	17	considering	consider	VERB
cjfa-37582	183	18	immediate	immediate	ADJ
cjfa-37582	183	19	or	or	CCONJ
cjfa-37582	183	20	deferred	deferred	ADJ
cjfa-37582	183	21	taxation	taxation	NOUN
cjfa-37582	183	22	if	if	SCONJ
cjfa-37582	183	23	0cgts	0cgts	PROPN
cjfa-37582	183	24			VERB
cjfa-37582	183	25	.	.	PUNCT
cjfa-37582	184	1	in	in	ADP
cjfa-37582	184	2	order	order	NOUN
cjfa-37582	184	3	to	to	PART
cjfa-37582	184	4	derive	derive	VERB
cjfa-37582	184	5	the	the	DET
cjfa-37582	184	6	hypotheses	hypothesis	NOUN
cjfa-37582	184	7	to	to	PART
cjfa-37582	184	8	be	be	AUX
cjfa-37582	184	9	tested	test	VERB
cjfa-37582	184	10	,	,	PUNCT
cjfa-37582	184	11	it	it	PRON
cjfa-37582	184	12	is	be	AUX
cjfa-37582	184	13	necessary	necessary	ADJ
cjfa-37582	184	14	to	to	PART
cjfa-37582	184	15	specify	specify	VERB
cjfa-37582	184	16	the	the	DET
cjfa-37582	184	17	payout	payout	ADJ
cjfa-37582	184	18	options	option	NOUN
cjfa-37582	184	19	that	that	PRON
cjfa-37582	184	20	have	have	AUX
cjfa-37582	184	21	so	so	ADV
cjfa-37582	184	22	far	far	ADV
cjfa-37582	184	23	only	only	ADV
cjfa-37582	184	24	been	be	AUX
cjfa-37582	184	25	presented	present	VERB
cjfa-37582	184	26	in	in	ADP
cjfa-37582	184	27	general	general	ADJ
cjfa-37582	184	28	terms	term	NOUN
cjfa-37582	184	29	.	.	PUNCT
cjfa-37582	185	1	in	in	ADP
cjfa-37582	185	2	principle	principle	NOUN
cjfa-37582	185	3	,	,	PUNCT
cjfa-37582	185	4	an	an	DET
cjfa-37582	185	5	individual	individual	NOUN
cjfa-37582	185	6	is	be	AUX
cjfa-37582	185	7	assumed	assume	VERB
cjfa-37582	185	8	to	to	PART
cjfa-37582	185	9	maximize	maximize	VERB
cjfa-37582	185	10	his	his	PRON
cjfa-37582	185	11	or	or	CCONJ
cjfa-37582	185	12	her	her	PRON
cjfa-37582	185	13	utility	utility	NOUN
cjfa-37582	185	14	.	.	PUNCT
cjfa-37582	186	1	in	in	ADP
cjfa-37582	186	2	the	the	DET
cjfa-37582	186	3	experiment	experiment	NOUN
cjfa-37582	186	4	,	,	PUNCT
cjfa-37582	186	5	this	this	DET
cjfa-37582	186	6	utility	utility	NOUN
cjfa-37582	186	7	depends	depend	VERB
cjfa-37582	186	8	only	only	ADV
cjfa-37582	186	9	on	on	ADP
cjfa-37582	186	10	the	the	DET
cjfa-37582	186	11	amount	amount	NOUN
cjfa-37582	186	12	of	of	ADP
cjfa-37582	186	13	cash	cash	NOUN
cjfa-37582	186	14	flow	flow	NOUN
cjfa-37582	186	15	(	(	PUNCT
cjfa-37582	186	16	monetary	monetary	ADJ
cjfa-37582	186	17	component	component	NOUN
cjfa-37582	186	18	)	)	PUNCT
cjfa-37582	186	19	and	and	CCONJ
cjfa-37582	186	20	the	the	DET
cjfa-37582	186	21	time	time	NOUN
cjfa-37582	186	22	of	of	ADP
cjfa-37582	186	23	payment	payment	NOUN
cjfa-37582	186	24	(	(	PUNCT
cjfa-37582	186	25	temporary	temporary	ADJ
cjfa-37582	186	26	component	component	NOUN
cjfa-37582	186	27	)	)	PUNCT
cjfa-37582	186	28	.	.	PUNCT
cjfa-37582	187	1	it	it	PRON
cjfa-37582	187	2	is	be	AUX
cjfa-37582	187	3	assumed	assume	VERB
cjfa-37582	187	4	that	that	SCONJ
cjfa-37582	187	5	the	the	DET
cjfa-37582	187	6	higher	high	ADJ
cjfa-37582	187	7	(	(	PUNCT
cjfa-37582	187	8	lower	low	ADJ
cjfa-37582	187	9	)	)	PUNCT
cjfa-37582	187	10	the	the	DET
cjfa-37582	187	11	cash	cash	NOUN
cjfa-37582	187	12	flow	flow	NOUN
cjfa-37582	187	13	and	and	CCONJ
cjfa-37582	187	14	the	the	DET
cjfa-37582	187	15	earlier	early	ADJ
cjfa-37582	187	16	(	(	PUNCT
cjfa-37582	187	17	later	later	ADV
cjfa-37582	187	18	)	)	PUNCT
cjfa-37582	187	19	this	this	DET
cjfa-37582	187	20	cash	cash	NOUN
cjfa-37582	187	21	flow	flow	NOUN
cjfa-37582	187	22	occurs	occur	VERB
cjfa-37582	187	23	,	,	PUNCT
cjfa-37582	187	24	the	the	PRON
cjfa-37582	187	25	higher	high	ADJ
cjfa-37582	187	26	(	(	PUNCT
cjfa-37582	187	27	lower	low	ADJ
cjfa-37582	187	28	)	)	PUNCT
cjfa-37582	187	29	the	the	DET
cjfa-37582	187	30	utility	utility	NOUN
cjfa-37582	187	31	.	.	PUNCT
cjfa-37582	188	1	we	we	PRON
cjfa-37582	188	2	argue	argue	VERB
cjfa-37582	188	3	under	under	ADP
cjfa-37582	188	4	certainty	certainty	NOUN
cjfa-37582	188	5	,	,	PUNCT
cjfa-37582	188	6	so	so	SCONJ
cjfa-37582	188	7	that	that	SCONJ
cjfa-37582	188	8	the	the	DET
cjfa-37582	188	9	individual	individual	NOUN
cjfa-37582	188	10	’s	’s	PART
cjfa-37582	188	11	attitude	attitude	NOUN
cjfa-37582	188	12	to	to	ADP
cjfa-37582	188	13	risk	risk	NOUN
cjfa-37582	188	14	is	be	AUX
cjfa-37582	188	15	not	not	PART
cjfa-37582	188	16	relevant	relevant	ADJ
cjfa-37582	188	17	to	to	ADP
cjfa-37582	188	18	the	the	DET
cjfa-37582	188	19	decision	decision	NOUN
cjfa-37582	188	20	.	.	PUNCT
cjfa-37582	189	1	it	it	PRON
cjfa-37582	189	2	is	be	AUX
cjfa-37582	189	3	conceivable	conceivable	ADJ
cjfa-37582	189	4	,	,	PUNCT
cjfa-37582	189	5	however	however	ADV
cjfa-37582	189	6	,	,	PUNCT
cjfa-37582	189	7	that	that	SCONJ
cjfa-37582	189	8	the	the	DET
cjfa-37582	189	9	participants	participant	NOUN
cjfa-37582	189	10	overor	overor	NOUN
cjfa-37582	189	11	underestimate	underestimate	VERB
cjfa-37582	189	12	the	the	DET
cjfa-37582	189	13	influence	influence	NOUN
cjfa-37582	189	14	of	of	ADP
cjfa-37582	189	15	taxation	taxation	NOUN
cjfa-37582	189	16	and	and	CCONJ
cjfa-37582	189	17	that	that	SCONJ
cjfa-37582	189	18	distorting	distort	VERB
cjfa-37582	189	19	effects	effect	NOUN
cjfa-37582	189	20	occur	occur	VERB
cjfa-37582	189	21	.	.	PUNCT
cjfa-37582	190	1	in	in	ADP
cjfa-37582	190	2	order	order	NOUN
cjfa-37582	190	3	to	to	PART
cjfa-37582	190	4	assess	assess	VERB
cjfa-37582	190	5	these	these	DET
cjfa-37582	190	6	effects	effect	NOUN
cjfa-37582	190	7	,	,	PUNCT
cjfa-37582	190	8	the	the	DET
cjfa-37582	190	9	three	three	NUM
cjfa-37582	190	10	treatments	treatment	NOUN
cjfa-37582	190	11	no	no	DET
cjfa-37582	190	12	tax	tax	NOUN
cjfa-37582	190	13	,	,	PUNCT
cjfa-37582	190	14	deferred	defer	VERB
cjfa-37582	190	15	taxation	taxation	NOUN
cjfa-37582	190	16	and	and	CCONJ
cjfa-37582	190	17	immediate	immediate	ADJ
cjfa-37582	190	18	taxation	taxation	NOUN
cjfa-37582	190	19	are	be	AUX
cjfa-37582	190	20	used	use	VERB
cjfa-37582	190	21	.	.	PUNCT
cjfa-37582	191	1	therefore	therefore	ADV
cjfa-37582	191	2	,	,	PUNCT
cjfa-37582	191	3	we	we	PRON
cjfa-37582	191	4	select	select	VERB
cjfa-37582	191	5	the	the	DET
cjfa-37582	191	6	parameters	parameter	NOUN
cjfa-37582	191	7	in	in	ADP
cjfa-37582	191	8	such	such	DET
cjfa-37582	191	9	a	a	DET
cjfa-37582	191	10	way	way	NOUN
cjfa-37582	191	11	that	that	PRON
cjfa-37582	191	12	the	the	DET
cjfa-37582	191	13	possible	possible	ADJ
cjfa-37582	191	14	payouts	payout	NOUN
cjfa-37582	191	15	in	in	ADP
cjfa-37582	191	16	all	all	DET
cjfa-37582	191	17	three	three	NUM
cjfa-37582	191	18	treatments	treatment	NOUN
cjfa-37582	191	19	are	be	AUX
cjfa-37582	191	20	net	net	ADJ
cjfa-37582	191	21	equivalent	equivalent	NOUN
cjfa-37582	191	22	.	.	PUNCT
cjfa-37582	192	1	hence	hence	ADV
cjfa-37582	192	2	,	,	PUNCT
cjfa-37582	192	3	the	the	DET
cjfa-37582	192	4	participants	participant	NOUN
cjfa-37582	192	5	are	be	AUX
cjfa-37582	192	6	confronted	confront	VERB
cjfa-37582	192	7	with	with	ADP
cjfa-37582	192	8	the	the	DET
cjfa-37582	192	9	same	same	ADJ
cjfa-37582	192	10	net	net	ADJ
cjfa-37582	192	11	values	value	NOUN
cjfa-37582	192	12	in	in	ADP
cjfa-37582	192	13	each	each	DET
cjfa-37582	192	14	treatment	treatment	NOUN
cjfa-37582	192	15	.	.	PUNCT
cjfa-37582	193	1	only	only	ADV
cjfa-37582	193	2	the	the	DET
cjfa-37582	193	3	specified	specified	ADJ
cjfa-37582	193	4	amounts	amount	NOUN
cjfa-37582	193	5	of	of	ADP
cjfa-37582	193	6	the	the	DET
cjfa-37582	193	7	immediate	immediate	ADJ
cjfa-37582	193	8	payout	payout	NOUN
cjfa-37582	193	9	as	as	ADV
cjfa-37582	193	10	well	well	ADV
cjfa-37582	193	11	as	as	ADP
cjfa-37582	193	12	the	the	DET
cjfa-37582	193	13	taxation	taxation	NOUN
cjfa-37582	193	14	rules	rule	NOUN
cjfa-37582	193	15	differ	differ	VERB
cjfa-37582	193	16	.	.	PUNCT
cjfa-37582	194	1	the	the	DET
cjfa-37582	194	2	following	follow	VERB
cjfa-37582	194	3	relationships	relationship	NOUN
cjfa-37582	194	4	ensure	ensure	VERB
cjfa-37582	194	5	net	net	ADJ
cjfa-37582	194	6	equivalence	equivalence	NOUN
cjfa-37582	194	7	.	.	PUNCT
cjfa-37582	195	1	(	(	PUNCT
cjfa-37582	195	2	)	)	PUNCT
cjfa-37582	195	3	z	z	NOUN
cjfa-37582	195	4	g	g	PROPN
cjfa-37582	195	5	represents	represent	VERB
cjfa-37582	195	6	the	the	DET
cjfa-37582	195	7	value	value	NOUN
cjfa-37582	195	8	of	of	ADP
cjfa-37582	195	9	the	the	DET
cjfa-37582	195	10	possible	possible	ADJ
cjfa-37582	195	11	immediate	immediate	ADJ
cjfa-37582	195	12	payout	payout	NOUN
cjfa-37582	195	13	indicated	indicate	VERB
cjfa-37582	195	14	in	in	ADP
cjfa-37582	195	15	the	the	DET
cjfa-37582	195	16	respective	respective	ADJ
cjfa-37582	195	17	treatment	treatment	NOUN
cjfa-37582	195	18	:	:	PUNCT
cjfa-37582	195	19	1	1	NUM
cjfa-37582	195	20	nt	not	PART
cjfa-37582	195	21	dt	dt	X
cjfa-37582	195	22	bt	bt	NOUN
cjfa-37582	196	1	zz	zz	PROPN
cjfa-37582	197	1	z	z	PROPN
cjfa-37582	197	2	s	s	PART
cjfa-37582	197	3			PROPN
cjfa-37582	197	4			PROPN
cjfa-37582	197	5			NOUN
cjfa-37582	197	6	(	(	PUNCT
cjfa-37582	197	7	5	5	NUM
cjfa-37582	197	8	)	)	PUNCT
cjfa-37582	197	9	thus	thus	ADV
cjfa-37582	197	10	,	,	PUNCT
cjfa-37582	197	11	the	the	DET
cjfa-37582	197	12	gross	gross	ADJ
cjfa-37582	197	13	immediate	immediate	ADJ
cjfa-37582	197	14	payouts	payout	NOUN
cjfa-37582	197	15	in	in	ADP
cjfa-37582	197	16	the	the	DET
cjfa-37582	197	17	two	two	NUM
cjfa-37582	197	18	treatments	treatment	NOUN
cjfa-37582	197	19	immediate	immediate	ADJ
cjfa-37582	197	20	taxation	taxation	NOUN
cjfa-37582	197	21	and	and	CCONJ
cjfa-37582	197	22	deferred	defer	VERB
cjfa-37582	197	23	taxation	taxation	NOUN
cjfa-37582	197	24	are	be	AUX
cjfa-37582	197	25	higher	high	ADJ
cjfa-37582	197	26	than	than	ADP
cjfa-37582	197	27	in	in	ADP
cjfa-37582	197	28	treatment	treatment	NOUN
cjfa-37582	197	29	no	no	DET
cjfa-37582	197	30	tax	tax	NOUN
cjfa-37582	197	31	,	,	PUNCT
cjfa-37582	197	32	while	while	SCONJ
cjfa-37582	197	33	the	the	DET
cjfa-37582	197	34	net	net	ADJ
cjfa-37582	197	35	payouts	payout	NOUN
cjfa-37582	197	36	are	be	AUX
cjfa-37582	197	37	the	the	DET
cjfa-37582	197	38	same	same	ADJ
cjfa-37582	197	39	.	.	PUNCT
cjfa-37582	198	1	therefore	therefore	ADV
cjfa-37582	198	2	,	,	PUNCT
cjfa-37582	198	3	the	the	DET
cjfa-37582	198	4	possible	possible	ADJ
cjfa-37582	198	5	payouts	payout	NOUN
cjfa-37582	198	6	in	in	ADP
cjfa-37582	198	7	case	case	NOUN
cjfa-37582	198	8	of	of	ADP
cjfa-37582	198	9	savings	saving	NOUN
cjfa-37582	198	10	formation	formation	NOUN
cjfa-37582	198	11	are	be	AUX
cjfa-37582	198	12	net	net	ADJ
cjfa-37582	198	13	equivalent	equivalent	ADJ
cjfa-37582	198	14	in	in	ADP
cjfa-37582	198	15	the	the	DET
cjfa-37582	198	16	three	three	NUM
cjfa-37582	198	17	(	(	PUNCT
cjfa-37582	198	18	4	4	NUM
cjfa-37582	198	19	)	)	PUNCT
cjfa-37582	198	20	the	the	DET
cjfa-37582	198	21	net	net	ADJ
cjfa-37582	198	22	amount	amount	NOUN
cjfa-37582	198	23	sit	sit	NOUN
cjfa-37582	198	24	is	be	AUX
cjfa-37582	198	25	apparently	apparently	ADV
cjfa-37582	198	26	lower	low	ADJ
cjfa-37582	198	27	than	than	ADP
cjfa-37582	198	28	the	the	DET
cjfa-37582	198	29	net	net	ADJ
cjfa-37582	198	30	amount	amount	NOUN
cjfa-37582	198	31	considering	consider	VERB
cjfa-37582	198	32	immediate	immediate	ADJ
cjfa-37582	198	33	or	or	CCONJ
cjfa-37582	198	34	deferred	deferred	ADJ
cjfa-37582	198	35	taxation	taxation	NOUN
cjfa-37582	198	36	if	if	SCONJ
cjfa-37582	198	37	scgt	scgt	VERB
cjfa-37582	198	38	>	>	X
cjfa-37582	198	39	0	0	X
cjfa-37582	198	40	.	.	PUNCT
cjfa-37582	199	1	in	in	ADP
cjfa-37582	199	2	order	order	NOUN
cjfa-37582	199	3	to	to	PART
cjfa-37582	199	4	derive	derive	VERB
cjfa-37582	199	5	the	the	DET
cjfa-37582	199	6	hypotheses	hypothesis	NOUN
cjfa-37582	199	7	to	to	PART
cjfa-37582	199	8	be	be	AUX
cjfa-37582	199	9	tested	test	VERB
cjfa-37582	199	10	,	,	PUNCT
cjfa-37582	199	11	it	it	PRON
cjfa-37582	199	12	is	be	AUX
cjfa-37582	199	13	necessary	necessary	ADJ
cjfa-37582	199	14	to	to	PART
cjfa-37582	199	15	specify	specify	VERB
cjfa-37582	199	16	the	the	DET
cjfa-37582	199	17	payout	payout	ADJ
cjfa-37582	199	18	options	option	NOUN
cjfa-37582	199	19	that	that	PRON
cjfa-37582	199	20	have	have	AUX
cjfa-37582	199	21	so	so	ADV
cjfa-37582	199	22	far	far	ADV
cjfa-37582	199	23	only	only	ADV
cjfa-37582	199	24	been	be	AUX
cjfa-37582	199	25	presented	present	VERB
cjfa-37582	199	26	in	in	ADP
cjfa-37582	199	27	general	general	ADJ
cjfa-37582	199	28	terms	term	NOUN
cjfa-37582	199	29	.	.	PUNCT
cjfa-37582	200	1	in	in	ADP
cjfa-37582	200	2	principle	principle	NOUN
cjfa-37582	200	3	,	,	PUNCT
cjfa-37582	200	4	an	an	DET
cjfa-37582	200	5	individual	individual	NOUN
cjfa-37582	200	6	is	be	AUX
cjfa-37582	200	7	assumed	assume	VERB
cjfa-37582	200	8	to	to	PART
cjfa-37582	200	9	maximize	maximize	VERB
cjfa-37582	200	10	his	his	PRON
cjfa-37582	200	11	or	or	CCONJ
cjfa-37582	200	12	her	her	PRON
cjfa-37582	200	13	utility	utility	NOUN
cjfa-37582	200	14	.	.	PUNCT
cjfa-37582	201	1	in	in	ADP
cjfa-37582	201	2	the	the	DET
cjfa-37582	201	3	experiment	experiment	NOUN
cjfa-37582	201	4	,	,	PUNCT
cjfa-37582	201	5	this	this	DET
cjfa-37582	201	6	utility	utility	NOUN
cjfa-37582	201	7	depends	depend	VERB
cjfa-37582	201	8	only	only	ADV
cjfa-37582	201	9	on	on	ADP
cjfa-37582	201	10	the	the	DET
cjfa-37582	201	11	amount	amount	NOUN
cjfa-37582	201	12	of	of	ADP
cjfa-37582	201	13	cash	cash	NOUN
cjfa-37582	201	14	flow	flow	NOUN
cjfa-37582	201	15	(	(	PUNCT
cjfa-37582	201	16	monetary	monetary	ADJ
cjfa-37582	201	17	component	component	NOUN
cjfa-37582	201	18	)	)	PUNCT
cjfa-37582	201	19	and	and	CCONJ
cjfa-37582	201	20	the	the	DET
cjfa-37582	201	21	time	time	NOUN
cjfa-37582	201	22	of	of	ADP
cjfa-37582	201	23	payment	payment	NOUN
cjfa-37582	201	24	(	(	PUNCT
cjfa-37582	201	25	temporary	temporary	ADJ
cjfa-37582	201	26	component	component	NOUN
cjfa-37582	201	27	)	)	PUNCT
cjfa-37582	201	28	.	.	PUNCT
cjfa-37582	202	1	it	it	PRON
cjfa-37582	202	2	is	be	AUX
cjfa-37582	202	3	assumed	assume	VERB
cjfa-37582	202	4	that	that	SCONJ
cjfa-37582	202	5	the	the	DET
cjfa-37582	202	6	higher	high	ADJ
cjfa-37582	202	7	(	(	PUNCT
cjfa-37582	202	8	lower	low	ADJ
cjfa-37582	202	9	)	)	PUNCT
cjfa-37582	202	10	the	the	DET
cjfa-37582	202	11	cash	cash	NOUN
cjfa-37582	202	12	flow	flow	NOUN
cjfa-37582	202	13	and	and	CCONJ
cjfa-37582	202	14	the	the	DET
cjfa-37582	202	15	earlier	early	ADJ
cjfa-37582	202	16	(	(	PUNCT
cjfa-37582	202	17	later	later	ADV
cjfa-37582	202	18	)	)	PUNCT
cjfa-37582	202	19	this	this	DET
cjfa-37582	202	20	cash	cash	NOUN
cjfa-37582	202	21	flow	flow	NOUN
cjfa-37582	202	22	occurs	occur	VERB
cjfa-37582	202	23	,	,	PUNCT
cjfa-37582	202	24	the	the	PRON
cjfa-37582	202	25	higher	high	ADJ
cjfa-37582	202	26	(	(	PUNCT
cjfa-37582	202	27	lower	low	ADJ
cjfa-37582	202	28	)	)	PUNCT
cjfa-37582	202	29	the	the	DET
cjfa-37582	202	30	utility	utility	NOUN
cjfa-37582	202	31	.	.	PUNCT
cjfa-37582	203	1	we	we	PRON
cjfa-37582	203	2	argue	argue	VERB
cjfa-37582	203	3	under	under	ADP
cjfa-37582	203	4	certainty	certainty	NOUN
cjfa-37582	203	5	,	,	PUNCT
cjfa-37582	203	6	so	so	SCONJ
cjfa-37582	203	7	that	that	SCONJ
cjfa-37582	203	8	the	the	DET
cjfa-37582	203	9	individual	individual	NOUN
cjfa-37582	203	10	’s	’s	PART
cjfa-37582	203	11	attitude	attitude	NOUN
cjfa-37582	203	12	to	to	ADP
cjfa-37582	203	13	risk	risk	NOUN
cjfa-37582	203	14	is	be	AUX
cjfa-37582	203	15	not	not	PART
cjfa-37582	203	16	relevant	relevant	ADJ
cjfa-37582	203	17	to	to	ADP
cjfa-37582	203	18	the	the	DET
cjfa-37582	203	19	decision	decision	NOUN
cjfa-37582	203	20	.	.	PUNCT
cjfa-37582	204	1	it	it	PRON
cjfa-37582	204	2	is	be	AUX
cjfa-37582	204	3	conceivable	conceivable	ADJ
cjfa-37582	204	4	,	,	PUNCT
cjfa-37582	204	5	however	however	ADV
cjfa-37582	204	6	,	,	PUNCT
cjfa-37582	204	7	that	that	SCONJ
cjfa-37582	204	8	the	the	DET
cjfa-37582	204	9	participants	participant	NOUN
cjfa-37582	204	10	overor	overor	NOUN
cjfa-37582	204	11	underestimate	underestimate	VERB
cjfa-37582	204	12	the	the	DET
cjfa-37582	204	13	influence	influence	NOUN
cjfa-37582	204	14	of	of	ADP
cjfa-37582	204	15	taxation	taxation	NOUN
cjfa-37582	204	16	and	and	CCONJ
cjfa-37582	204	17	that	that	SCONJ
cjfa-37582	204	18	distorting	distort	VERB
cjfa-37582	204	19	effects	effect	NOUN
cjfa-37582	204	20	occur	occur	VERB
cjfa-37582	204	21	.	.	PUNCT
cjfa-37582	205	1	in	in	ADP
cjfa-37582	205	2	order	order	NOUN
cjfa-37582	205	3	to	to	PART
cjfa-37582	205	4	assess	assess	VERB
cjfa-37582	205	5	these	these	DET
cjfa-37582	205	6	effects	effect	NOUN
cjfa-37582	205	7	,	,	PUNCT
cjfa-37582	205	8	the	the	DET
cjfa-37582	205	9	three	three	NUM
cjfa-37582	205	10	treatments	treatment	NOUN
cjfa-37582	205	11	no	no	DET
cjfa-37582	205	12	tax	tax	NOUN
cjfa-37582	205	13	,	,	PUNCT
cjfa-37582	205	14	deferred	defer	VERB
cjfa-37582	205	15	taxation	taxation	NOUN
cjfa-37582	205	16	and	and	CCONJ
cjfa-37582	205	17	immediate	immediate	ADJ
cjfa-37582	205	18	taxation	taxation	NOUN
cjfa-37582	205	19	are	be	AUX
cjfa-37582	205	20	used	use	VERB
cjfa-37582	205	21	.	.	PUNCT
cjfa-37582	206	1	therefore	therefore	ADV
cjfa-37582	206	2	,	,	PUNCT
cjfa-37582	206	3	we	we	PRON
cjfa-37582	206	4	select	select	VERB
cjfa-37582	206	5	the	the	DET
cjfa-37582	206	6	pa8	pa8	PROPN
cjfa-37582	206	7	 	 	SPACE
cjfa-37582	206	8	this	this	PRON
cjfa-37582	206	9	also	also	ADV
cjfa-37582	206	10	applies	apply	VERB
cjfa-37582	206	11	in	in	ADP
cjfa-37582	206	12	a	a	DET
cjfa-37582	206	13	multi	multi	ADJ
cjfa-37582	206	14	-	-	NOUN
cjfa-37582	206	15	period	period	ADJ
cjfa-37582	206	16	setting	setting	NOUN
cjfa-37582	206	17	.	.	PUNCT
cjfa-37582	207	1	dominik	dominik	PROPN
cjfa-37582	207	2	tschinkl	tschinkl	PROPN
cjfa-37582	207	3	,	,	PUNCT
cjfa-37582	207	4	nathalie	nathalie	PROPN
cjfa-37582	207	5	weikert	weikert	PROPN
cjfa-37582	207	6	,	,	PUNCT
cjfa-37582	207	7	dirk	dirk	PROPN
cjfa-37582	207	8	kiesewetter166	kiesewetter166	PROPN
cjfa-37582	207	9	rameters	rameter	NOUN
cjfa-37582	207	10	in	in	ADP
cjfa-37582	207	11	such	such	DET
cjfa-37582	207	12	a	a	DET
cjfa-37582	207	13	way	way	NOUN
cjfa-37582	207	14	that	that	PRON
cjfa-37582	207	15	the	the	DET
cjfa-37582	207	16	possible	possible	ADJ
cjfa-37582	207	17	payouts	payout	NOUN
cjfa-37582	207	18	in	in	ADP
cjfa-37582	207	19	all	all	DET
cjfa-37582	207	20	three	three	NUM
cjfa-37582	207	21	treatments	treatment	NOUN
cjfa-37582	207	22	are	be	AUX
cjfa-37582	207	23	net	net	ADJ
cjfa-37582	207	24	equivalent	equivalent	NOUN
cjfa-37582	207	25	.	.	PUNCT
cjfa-37582	208	1	hence	hence	ADV
cjfa-37582	208	2	,	,	PUNCT
cjfa-37582	208	3	the	the	DET
cjfa-37582	208	4	participants	participant	NOUN
cjfa-37582	208	5	are	be	AUX
cjfa-37582	208	6	confronted	confront	VERB
cjfa-37582	208	7	with	with	ADP
cjfa-37582	208	8	the	the	DET
cjfa-37582	208	9	same	same	ADJ
cjfa-37582	208	10	net	net	ADJ
cjfa-37582	208	11	values	value	NOUN
cjfa-37582	208	12	in	in	ADP
cjfa-37582	208	13	each	each	DET
cjfa-37582	208	14	treatment	treatment	NOUN
cjfa-37582	208	15	.	.	PUNCT
cjfa-37582	209	1	only	only	ADV
cjfa-37582	209	2	the	the	DET
cjfa-37582	209	3	specified	specified	ADJ
cjfa-37582	209	4	amounts	amount	NOUN
cjfa-37582	209	5	of	of	ADP
cjfa-37582	209	6	the	the	DET
cjfa-37582	209	7	immediate	immediate	ADJ
cjfa-37582	209	8	payout	payout	NOUN
cjfa-37582	209	9	as	as	ADV
cjfa-37582	209	10	well	well	ADV
cjfa-37582	209	11	as	as	ADP
cjfa-37582	209	12	the	the	DET
cjfa-37582	209	13	taxation	taxation	NOUN
cjfa-37582	209	14	rules	rule	NOUN
cjfa-37582	209	15	differ	differ	VERB
cjfa-37582	209	16	.	.	PUNCT
cjfa-37582	210	1	the	the	DET
cjfa-37582	210	2	following	follow	VERB
cjfa-37582	210	3	relationships	relationship	NOUN
cjfa-37582	210	4	ensure	ensure	VERB
cjfa-37582	210	5	net	net	ADJ
cjfa-37582	210	6	equivalence	equivalence	NOUN
cjfa-37582	210	7	.	.	PUNCT
cjfa-37582	211	1	z	z	X
cjfa-37582	211	2	(	(	PUNCT
cjfa-37582	211	3	.	.	PUNCT
cjfa-37582	211	4	)	)	PUNCT
cjfa-37582	211	5	represents	represent	VERB
cjfa-37582	211	6	the	the	DET
cjfa-37582	211	7	value	value	NOUN
cjfa-37582	211	8	of	of	ADP
cjfa-37582	211	9	the	the	DET
cjfa-37582	211	10	possible	possible	ADJ
cjfa-37582	211	11	immediate	immediate	ADJ
cjfa-37582	211	12	payout	payout	NOUN
cjfa-37582	211	13	indicated	indicate	VERB
cjfa-37582	211	14	in	in	ADP
cjfa-37582	211	15	the	the	DET
cjfa-37582	211	16	respective	respective	ADJ
cjfa-37582	211	17	treatment	treatment	NOUN
cjfa-37582	211	18	:	:	PUNCT
cjfa-37582	211	19	irrelevant	irrelevant	ADJ
cjfa-37582	211	20	for	for	ADP
cjfa-37582	211	21	profitability	profitability	NOUN
cjfa-37582	211	22	if	if	SCONJ
cjfa-37582	211	23	the	the	DET
cjfa-37582	211	24	tax	tax	NOUN
cjfa-37582	211	25	rate	rate	NOUN
cjfa-37582	211	26	during	during	ADP
cjfa-37582	211	27	the	the	DET
cjfa-37582	211	28	savings	saving	NOUN
cjfa-37582	211	29	phase	phase	NOUN
cjfa-37582	211	30	equals	equal	VERB
cjfa-37582	211	31	the	the	DET
cjfa-37582	211	32	tax	tax	NOUN
cjfa-37582	211	33	rate	rate	NOUN
cjfa-37582	211	34	during	during	ADP
cjfa-37582	211	35	the	the	DET
cjfa-37582	211	36	payout	payout	ADJ
cjfa-37582	211	37	phase	phase	NOUN
cjfa-37582	211	38	and	and	CCONJ
cjfa-37582	211	39	if	if	SCONJ
cjfa-37582	211	40	the	the	DET
cjfa-37582	211	41	return	return	NOUN
cjfa-37582	211	42	on	on	ADP
cjfa-37582	211	43	investment	investment	NOUN
cjfa-37582	211	44	is	be	AUX
cjfa-37582	211	45	tax	tax	NOUN
cjfa-37582	211	46	-	-	PUNCT
cjfa-37582	211	47	free	free	ADJ
cjfa-37582	211	48	.	.	PUNCT
cjfa-37582	212	1	considering	consider	VERB
cjfa-37582	212	2	regular	regular	ADJ
cjfa-37582	212	3	income	income	NOUN
cjfa-37582	212	4	taxation	taxation	NOUN
cjfa-37582	212	5	,	,	PUNCT
cjfa-37582	212	6	however	however	ADV
cjfa-37582	212	7	,	,	PUNCT
cjfa-37582	212	8	the	the	DET
cjfa-37582	212	9	income	income	NOUN
cjfa-37582	212	10	generated	generate	VERB
cjfa-37582	212	11	during	during	ADP
cjfa-37582	212	12	the	the	DET
cjfa-37582	212	13	savings	saving	NOUN
cjfa-37582	212	14	phase	phase	NOUN
cjfa-37582	212	15	is	be	AUX
cjfa-37582	212	16	taxed	tax	VERB
cjfa-37582	212	17	periodically	periodically	ADV
cjfa-37582	212	18	.	.	PUNCT
cjfa-37582	213	1	this	this	PRON
cjfa-37582	213	2	means	mean	VERB
cjfa-37582	213	3	that	that	SCONJ
cjfa-37582	213	4	the	the	DET
cjfa-37582	213	5	gross	gross	ADJ
cjfa-37582	213	6	amount	amount	NOUN
cjfa-37582	213	7	z	z	NOUN
cjfa-37582	213	8	is	be	AUX
cjfa-37582	213	9	subject	subject	ADJ
cjfa-37582	213	10	to	to	ADP
cjfa-37582	213	11	taxation	taxation	NOUN
cjfa-37582	213	12	at	at	ADP
cjfa-37582	213	13	the	the	DET
cjfa-37582	213	14	tax	tax	NOUN
cjfa-37582	213	15	rate	rate	NOUN
cjfa-37582	213	16	bs	bs	NOUN
cjfa-37582	213	17	and	and	CCONJ
cjfa-37582	213	18	the	the	DET
cjfa-37582	213	19	return	return	NOUN
cjfa-37582	213	20	on	on	ADP
cjfa-37582	213	21	capital	capital	NOUN
cjfa-37582	213	22	is	be	AUX
cjfa-37582	213	23	subject	subject	ADJ
cjfa-37582	213	24	to	to	ADP
cjfa-37582	213	25	capital	capital	NOUN
cjfa-37582	213	26	gains	gain	NOUN
cjfa-37582	213	27	tax	tax	NOUN
cjfa-37582	213	28	at	at	ADP
cjfa-37582	213	29	the	the	DET
cjfa-37582	213	30	tax	tax	NOUN
cjfa-37582	213	31	rate	rate	NOUN
cjfa-37582	213	32	cgts	cgts	NOUN
cjfa-37582	213	33	.	.	PUNCT
cjfa-37582	214	1	the	the	DET
cjfa-37582	214	2	periodic	periodic	ADJ
cjfa-37582	214	3	net	net	ADJ
cjfa-37582	214	4	payments	payment	NOUN
cjfa-37582	214	5	are	be	AUX
cjfa-37582	214	6	calculated	calculate	VERB
cjfa-37582	214	7	by	by	ADP
cjfa-37582	214	8	applying	apply	VERB
cjfa-37582	214	9	net	net	ADJ
cjfa-37582	214	10	interest	interest	NOUN
cjfa-37582	214	11	si	si	INTJ
cjfa-37582	214	12	instead	instead	ADV
cjfa-37582	214	13	of	of	ADP
cjfa-37582	214	14	gross	gross	ADJ
cjfa-37582	214	15	interest	interest	NOUN
cjfa-37582	215	1	i	i	PRON
cjfa-37582	215	2	.	.	PUNCT
cjfa-37582	216	1	the	the	DET
cjfa-37582	216	2	following	follow	VERB
cjfa-37582	216	3	net	net	ADJ
cjfa-37582	216	4	amount	amount	NOUN
cjfa-37582	216	5	remains	remain	VERB
cjfa-37582	216	6	in	in	ADP
cjfa-37582	216	7	1	1	NUM
cjfa-37582	216	8	t	t	NOUN
cjfa-37582	216	9	:	:	PUNCT
cjfa-37582	216	10	(	(	PUNCT
cjfa-37582	216	11	1	1	X
cjfa-37582	216	12	)	)	PUNCT
cjfa-37582	216	13	(	(	PUNCT
cjfa-37582	216	14	1	1	X
cjfa-37582	216	15	)	)	PUNCT
cjfa-37582	216	16	(	(	PUNCT
cjfa-37582	216	17	1	1	X
cjfa-37582	216	18	)	)	PUNCT
cjfa-37582	216	19	(	(	PUNCT
cjfa-37582	216	20	1	1	X
cjfa-37582	216	21	)	)	PUNCT
cjfa-37582	216	22	(	(	PUNCT
cjfa-37582	216	23	1	1	X
cjfa-37582	216	24	)	)	PUNCT
cjfa-37582	216	25	it	it	PRON
cjfa-37582	217	1	b	b	X
cjfa-37582	217	2	cgt	cgt	PROPN
cjfa-37582	217	3	b	b	PROPN
cjfa-37582	217	4	b	b	PROPN
cjfa-37582	217	5	ss	ss	NOUN
cjfa-37582	217	6	z	z	NOUN
cjfa-37582	217	7	s	s	VERB
cjfa-37582	218	1	i	i	PRON
cjfa-37582	218	2	s	s	VERB
cjfa-37582	218	3	i	i	INTJ
cjfa-37582	218	4	z	z	PROPN
cjfa-37582	218	5	s	s	PROPN
cjfa-37582	218	6	z	z	NOUN
cjfa-37582	218	7	s	s	NOUN
cjfa-37582	218	8	i	i	NOUN
cjfa-37582	218	9			PROPN
cjfa-37582	218	10			PROPN
cjfa-37582	218	11			NUM
cjfa-37582	218	12			PUNCT
cjfa-37582	218	13			NOUN
cjfa-37582	218	14			PROPN
cjfa-37582	218	15			VERB
cjfa-37582	218	16			VERB
cjfa-37582	218	17			NOUN
cjfa-37582	218	18			ADJ
cjfa-37582	218	19			PROPN
cjfa-37582	218	20			NOUN
cjfa-37582	218	21			NUM
cjfa-37582	218	22			X
cjfa-37582	218	23	(	(	PUNCT
cjfa-37582	218	24	4	4	NUM
cjfa-37582	218	25	)	)	PUNCT
cjfa-37582	218	26	(	(	PUNCT
cjfa-37582	218	27	1	1	X
cjfa-37582	218	28	)	)	PUNCT
cjfa-37582	218	29	s	s	VERB
cjfa-37582	218	30	cgtwith	cgtwith	NOUN
cjfa-37582	219	1	i	i	PRON
cjfa-37582	219	2	i	i	PRON
cjfa-37582	219	3	s	s	VERB
cjfa-37582	219	4			ADJ
cjfa-37582	219	5			NOUN
cjfa-37582	219	6	the	the	DET
cjfa-37582	219	7	net	net	ADJ
cjfa-37582	219	8	amount	amount	NOUN
cjfa-37582	219	9	its	its	PRON
cjfa-37582	219	10	is	be	AUX
cjfa-37582	219	11	apparently	apparently	ADV
cjfa-37582	219	12	lower	low	ADJ
cjfa-37582	219	13	than	than	ADP
cjfa-37582	219	14	the	the	DET
cjfa-37582	219	15	net	net	ADJ
cjfa-37582	219	16	amount	amount	NOUN
cjfa-37582	219	17	considering	consider	VERB
cjfa-37582	219	18	immediate	immediate	ADJ
cjfa-37582	219	19	or	or	CCONJ
cjfa-37582	219	20	deferred	deferred	ADJ
cjfa-37582	219	21	taxation	taxation	NOUN
cjfa-37582	219	22	if	if	SCONJ
cjfa-37582	219	23	0cgts	0cgts	PROPN
cjfa-37582	219	24			VERB
cjfa-37582	219	25	.	.	PUNCT
cjfa-37582	220	1	in	in	ADP
cjfa-37582	220	2	order	order	NOUN
cjfa-37582	220	3	to	to	PART
cjfa-37582	220	4	derive	derive	VERB
cjfa-37582	220	5	the	the	DET
cjfa-37582	220	6	hypotheses	hypothesis	NOUN
cjfa-37582	220	7	to	to	PART
cjfa-37582	220	8	be	be	AUX
cjfa-37582	220	9	tested	test	VERB
cjfa-37582	220	10	,	,	PUNCT
cjfa-37582	220	11	it	it	PRON
cjfa-37582	220	12	is	be	AUX
cjfa-37582	220	13	necessary	necessary	ADJ
cjfa-37582	220	14	to	to	PART
cjfa-37582	220	15	specify	specify	VERB
cjfa-37582	220	16	the	the	DET
cjfa-37582	220	17	payout	payout	ADJ
cjfa-37582	220	18	options	option	NOUN
cjfa-37582	220	19	that	that	PRON
cjfa-37582	220	20	have	have	AUX
cjfa-37582	220	21	so	so	ADV
cjfa-37582	220	22	far	far	ADV
cjfa-37582	220	23	only	only	ADV
cjfa-37582	220	24	been	be	AUX
cjfa-37582	220	25	presented	present	VERB
cjfa-37582	220	26	in	in	ADP
cjfa-37582	220	27	general	general	ADJ
cjfa-37582	220	28	terms	term	NOUN
cjfa-37582	220	29	.	.	PUNCT
cjfa-37582	221	1	in	in	ADP
cjfa-37582	221	2	principle	principle	NOUN
cjfa-37582	221	3	,	,	PUNCT
cjfa-37582	221	4	an	an	DET
cjfa-37582	221	5	individual	individual	NOUN
cjfa-37582	221	6	is	be	AUX
cjfa-37582	221	7	assumed	assume	VERB
cjfa-37582	221	8	to	to	PART
cjfa-37582	221	9	maximize	maximize	VERB
cjfa-37582	221	10	his	his	PRON
cjfa-37582	221	11	or	or	CCONJ
cjfa-37582	221	12	her	her	PRON
cjfa-37582	221	13	utility	utility	NOUN
cjfa-37582	221	14	.	.	PUNCT
cjfa-37582	222	1	in	in	ADP
cjfa-37582	222	2	the	the	DET
cjfa-37582	222	3	experiment	experiment	NOUN
cjfa-37582	222	4	,	,	PUNCT
cjfa-37582	222	5	this	this	DET
cjfa-37582	222	6	utility	utility	NOUN
cjfa-37582	222	7	depends	depend	VERB
cjfa-37582	222	8	only	only	ADV
cjfa-37582	222	9	on	on	ADP
cjfa-37582	222	10	the	the	DET
cjfa-37582	222	11	amount	amount	NOUN
cjfa-37582	222	12	of	of	ADP
cjfa-37582	222	13	cash	cash	NOUN
cjfa-37582	222	14	flow	flow	NOUN
cjfa-37582	222	15	(	(	PUNCT
cjfa-37582	222	16	monetary	monetary	ADJ
cjfa-37582	222	17	component	component	NOUN
cjfa-37582	222	18	)	)	PUNCT
cjfa-37582	222	19	and	and	CCONJ
cjfa-37582	222	20	the	the	DET
cjfa-37582	222	21	time	time	NOUN
cjfa-37582	222	22	of	of	ADP
cjfa-37582	222	23	payment	payment	NOUN
cjfa-37582	222	24	(	(	PUNCT
cjfa-37582	222	25	temporary	temporary	ADJ
cjfa-37582	222	26	component	component	NOUN
cjfa-37582	222	27	)	)	PUNCT
cjfa-37582	222	28	.	.	PUNCT
cjfa-37582	223	1	it	it	PRON
cjfa-37582	223	2	is	be	AUX
cjfa-37582	223	3	assumed	assume	VERB
cjfa-37582	223	4	that	that	SCONJ
cjfa-37582	223	5	the	the	DET
cjfa-37582	223	6	higher	high	ADJ
cjfa-37582	223	7	(	(	PUNCT
cjfa-37582	223	8	lower	low	ADJ
cjfa-37582	223	9	)	)	PUNCT
cjfa-37582	223	10	the	the	DET
cjfa-37582	223	11	cash	cash	NOUN
cjfa-37582	223	12	flow	flow	NOUN
cjfa-37582	223	13	and	and	CCONJ
cjfa-37582	223	14	the	the	DET
cjfa-37582	223	15	earlier	early	ADJ
cjfa-37582	223	16	(	(	PUNCT
cjfa-37582	223	17	later	later	ADV
cjfa-37582	223	18	)	)	PUNCT
cjfa-37582	223	19	this	this	DET
cjfa-37582	223	20	cash	cash	NOUN
cjfa-37582	223	21	flow	flow	NOUN
cjfa-37582	223	22	occurs	occur	VERB
cjfa-37582	223	23	,	,	PUNCT
cjfa-37582	223	24	the	the	PRON
cjfa-37582	223	25	higher	high	ADJ
cjfa-37582	223	26	(	(	PUNCT
cjfa-37582	223	27	lower	low	ADJ
cjfa-37582	223	28	)	)	PUNCT
cjfa-37582	223	29	the	the	DET
cjfa-37582	223	30	utility	utility	NOUN
cjfa-37582	223	31	.	.	PUNCT
cjfa-37582	224	1	we	we	PRON
cjfa-37582	224	2	argue	argue	VERB
cjfa-37582	224	3	under	under	ADP
cjfa-37582	224	4	certainty	certainty	NOUN
cjfa-37582	224	5	,	,	PUNCT
cjfa-37582	224	6	so	so	SCONJ
cjfa-37582	224	7	that	that	SCONJ
cjfa-37582	224	8	the	the	DET
cjfa-37582	224	9	individual	individual	NOUN
cjfa-37582	224	10	’s	’s	PART
cjfa-37582	224	11	attitude	attitude	NOUN
cjfa-37582	224	12	to	to	ADP
cjfa-37582	224	13	risk	risk	NOUN
cjfa-37582	224	14	is	be	AUX
cjfa-37582	224	15	not	not	PART
cjfa-37582	224	16	relevant	relevant	ADJ
cjfa-37582	224	17	to	to	ADP
cjfa-37582	224	18	the	the	DET
cjfa-37582	224	19	decision	decision	NOUN
cjfa-37582	224	20	.	.	PUNCT
cjfa-37582	225	1	it	it	PRON
cjfa-37582	225	2	is	be	AUX
cjfa-37582	225	3	conceivable	conceivable	ADJ
cjfa-37582	225	4	,	,	PUNCT
cjfa-37582	225	5	however	however	ADV
cjfa-37582	225	6	,	,	PUNCT
cjfa-37582	225	7	that	that	SCONJ
cjfa-37582	225	8	the	the	DET
cjfa-37582	225	9	participants	participant	NOUN
cjfa-37582	225	10	overor	overor	NOUN
cjfa-37582	225	11	underestimate	underestimate	VERB
cjfa-37582	225	12	the	the	DET
cjfa-37582	225	13	influence	influence	NOUN
cjfa-37582	225	14	of	of	ADP
cjfa-37582	225	15	taxation	taxation	NOUN
cjfa-37582	225	16	and	and	CCONJ
cjfa-37582	225	17	that	that	SCONJ
cjfa-37582	225	18	distorting	distort	VERB
cjfa-37582	225	19	effects	effect	NOUN
cjfa-37582	225	20	occur	occur	VERB
cjfa-37582	225	21	.	.	PUNCT
cjfa-37582	226	1	in	in	ADP
cjfa-37582	226	2	order	order	NOUN
cjfa-37582	226	3	to	to	PART
cjfa-37582	226	4	assess	assess	VERB
cjfa-37582	226	5	these	these	DET
cjfa-37582	226	6	effects	effect	NOUN
cjfa-37582	226	7	,	,	PUNCT
cjfa-37582	226	8	the	the	DET
cjfa-37582	226	9	three	three	NUM
cjfa-37582	226	10	treatments	treatment	NOUN
cjfa-37582	226	11	no	no	DET
cjfa-37582	226	12	tax	tax	NOUN
cjfa-37582	226	13	,	,	PUNCT
cjfa-37582	226	14	deferred	defer	VERB
cjfa-37582	226	15	taxation	taxation	NOUN
cjfa-37582	226	16	and	and	CCONJ
cjfa-37582	226	17	immediate	immediate	ADJ
cjfa-37582	226	18	taxation	taxation	NOUN
cjfa-37582	226	19	are	be	AUX
cjfa-37582	226	20	used	use	VERB
cjfa-37582	226	21	.	.	PUNCT
cjfa-37582	227	1	therefore	therefore	ADV
cjfa-37582	227	2	,	,	PUNCT
cjfa-37582	227	3	we	we	PRON
cjfa-37582	227	4	select	select	VERB
cjfa-37582	227	5	the	the	DET
cjfa-37582	227	6	parameters	parameter	NOUN
cjfa-37582	227	7	in	in	ADP
cjfa-37582	227	8	such	such	DET
cjfa-37582	227	9	a	a	DET
cjfa-37582	227	10	way	way	NOUN
cjfa-37582	227	11	that	that	PRON
cjfa-37582	227	12	the	the	DET
cjfa-37582	227	13	possible	possible	ADJ
cjfa-37582	227	14	payouts	payout	NOUN
cjfa-37582	227	15	in	in	ADP
cjfa-37582	227	16	all	all	DET
cjfa-37582	227	17	three	three	NUM
cjfa-37582	227	18	treatments	treatment	NOUN
cjfa-37582	227	19	are	be	AUX
cjfa-37582	227	20	net	net	ADJ
cjfa-37582	227	21	equivalent	equivalent	NOUN
cjfa-37582	227	22	.	.	PUNCT
cjfa-37582	228	1	hence	hence	ADV
cjfa-37582	228	2	,	,	PUNCT
cjfa-37582	228	3	the	the	DET
cjfa-37582	228	4	participants	participant	NOUN
cjfa-37582	228	5	are	be	AUX
cjfa-37582	228	6	confronted	confront	VERB
cjfa-37582	228	7	with	with	ADP
cjfa-37582	228	8	the	the	DET
cjfa-37582	228	9	same	same	ADJ
cjfa-37582	228	10	net	net	ADJ
cjfa-37582	228	11	values	value	NOUN
cjfa-37582	228	12	in	in	ADP
cjfa-37582	228	13	each	each	DET
cjfa-37582	228	14	treatment	treatment	NOUN
cjfa-37582	228	15	.	.	PUNCT
cjfa-37582	229	1	only	only	ADV
cjfa-37582	229	2	the	the	DET
cjfa-37582	229	3	specified	specified	ADJ
cjfa-37582	229	4	amounts	amount	NOUN
cjfa-37582	229	5	of	of	ADP
cjfa-37582	229	6	the	the	DET
cjfa-37582	229	7	immediate	immediate	ADJ
cjfa-37582	229	8	payout	payout	NOUN
cjfa-37582	229	9	as	as	ADV
cjfa-37582	229	10	well	well	ADV
cjfa-37582	229	11	as	as	ADP
cjfa-37582	229	12	the	the	DET
cjfa-37582	229	13	taxation	taxation	NOUN
cjfa-37582	229	14	rules	rule	NOUN
cjfa-37582	229	15	differ	differ	VERB
cjfa-37582	229	16	.	.	PUNCT
cjfa-37582	230	1	the	the	DET
cjfa-37582	230	2	following	follow	VERB
cjfa-37582	230	3	relationships	relationship	NOUN
cjfa-37582	230	4	ensure	ensure	VERB
cjfa-37582	230	5	net	net	ADJ
cjfa-37582	230	6	equivalence	equivalence	NOUN
cjfa-37582	230	7	.	.	PUNCT
cjfa-37582	231	1	(	(	PUNCT
cjfa-37582	231	2	)	)	PUNCT
cjfa-37582	231	3	z	z	NOUN
cjfa-37582	231	4	g	g	PROPN
cjfa-37582	231	5	represents	represent	VERB
cjfa-37582	231	6	the	the	DET
cjfa-37582	231	7	value	value	NOUN
cjfa-37582	231	8	of	of	ADP
cjfa-37582	231	9	the	the	DET
cjfa-37582	231	10	possible	possible	ADJ
cjfa-37582	231	11	immediate	immediate	ADJ
cjfa-37582	231	12	payout	payout	NOUN
cjfa-37582	231	13	indicated	indicate	VERB
cjfa-37582	231	14	in	in	ADP
cjfa-37582	231	15	the	the	DET
cjfa-37582	231	16	respective	respective	ADJ
cjfa-37582	231	17	treatment	treatment	NOUN
cjfa-37582	231	18	:	:	PUNCT
cjfa-37582	231	19	1	1	NUM
cjfa-37582	231	20	nt	not	PART
cjfa-37582	231	21	dt	dt	X
cjfa-37582	231	22	bt	bt	NOUN
cjfa-37582	232	1	zz	zz	PROPN
cjfa-37582	233	1	z	z	PROPN
cjfa-37582	233	2	s	s	PART
cjfa-37582	233	3			PROPN
cjfa-37582	233	4			PROPN
cjfa-37582	233	5			NOUN
cjfa-37582	233	6	(	(	PUNCT
cjfa-37582	233	7	5	5	NUM
cjfa-37582	233	8	)	)	PUNCT
cjfa-37582	233	9	thus	thus	ADV
cjfa-37582	233	10	,	,	PUNCT
cjfa-37582	233	11	the	the	DET
cjfa-37582	233	12	gross	gross	ADJ
cjfa-37582	233	13	immediate	immediate	ADJ
cjfa-37582	233	14	payouts	payout	NOUN
cjfa-37582	233	15	in	in	ADP
cjfa-37582	233	16	the	the	DET
cjfa-37582	233	17	two	two	NUM
cjfa-37582	233	18	treatments	treatment	NOUN
cjfa-37582	233	19	immediate	immediate	ADJ
cjfa-37582	233	20	taxation	taxation	NOUN
cjfa-37582	233	21	and	and	CCONJ
cjfa-37582	233	22	deferred	defer	VERB
cjfa-37582	233	23	taxation	taxation	NOUN
cjfa-37582	233	24	are	be	AUX
cjfa-37582	233	25	higher	high	ADJ
cjfa-37582	233	26	than	than	ADP
cjfa-37582	233	27	in	in	ADP
cjfa-37582	233	28	treatment	treatment	NOUN
cjfa-37582	233	29	no	no	DET
cjfa-37582	233	30	tax	tax	NOUN
cjfa-37582	233	31	,	,	PUNCT
cjfa-37582	233	32	while	while	SCONJ
cjfa-37582	233	33	the	the	DET
cjfa-37582	233	34	net	net	ADJ
cjfa-37582	233	35	payouts	payout	NOUN
cjfa-37582	233	36	are	be	AUX
cjfa-37582	233	37	the	the	DET
cjfa-37582	233	38	same	same	ADJ
cjfa-37582	233	39	.	.	PUNCT
cjfa-37582	234	1	therefore	therefore	ADV
cjfa-37582	234	2	,	,	PUNCT
cjfa-37582	234	3	the	the	DET
cjfa-37582	234	4	possible	possible	ADJ
cjfa-37582	234	5	payouts	payout	NOUN
cjfa-37582	234	6	in	in	ADP
cjfa-37582	234	7	case	case	NOUN
cjfa-37582	234	8	of	of	ADP
cjfa-37582	234	9	savings	saving	NOUN
cjfa-37582	234	10	formation	formation	NOUN
cjfa-37582	234	11	are	be	AUX
cjfa-37582	234	12	net	net	ADJ
cjfa-37582	234	13	equivalent	equivalent	ADJ
cjfa-37582	234	14	in	in	ADP
cjfa-37582	234	15	the	the	DET
cjfa-37582	234	16	three	three	NUM
cjfa-37582	234	17	(	(	PUNCT
cjfa-37582	234	18	5	5	NUM
cjfa-37582	234	19	)	)	PUNCT
cjfa-37582	234	20	thus	thus	ADV
cjfa-37582	234	21	,	,	PUNCT
cjfa-37582	234	22	the	the	DET
cjfa-37582	234	23	gross	gross	ADJ
cjfa-37582	234	24	immediate	immediate	ADJ
cjfa-37582	234	25	payouts	payout	NOUN
cjfa-37582	234	26	in	in	ADP
cjfa-37582	234	27	the	the	DET
cjfa-37582	234	28	two	two	NUM
cjfa-37582	234	29	treatments	treatment	NOUN
cjfa-37582	234	30	immediate	immediate	ADJ
cjfa-37582	234	31	taxation	taxation	NOUN
cjfa-37582	234	32	and	and	CCONJ
cjfa-37582	234	33	deferred	defer	VERB
cjfa-37582	234	34	taxation	taxation	NOUN
cjfa-37582	234	35	are	be	AUX
cjfa-37582	234	36	higher	high	ADJ
cjfa-37582	234	37	than	than	ADP
cjfa-37582	234	38	in	in	ADP
cjfa-37582	234	39	treatment	treatment	NOUN
cjfa-37582	234	40	no	no	DET
cjfa-37582	234	41	tax	tax	NOUN
cjfa-37582	234	42	,	,	PUNCT
cjfa-37582	234	43	while	while	SCONJ
cjfa-37582	234	44	the	the	DET
cjfa-37582	234	45	net	net	ADJ
cjfa-37582	234	46	payouts	payout	NOUN
cjfa-37582	234	47	are	be	AUX
cjfa-37582	234	48	the	the	DET
cjfa-37582	234	49	same	same	ADJ
cjfa-37582	234	50	.	.	PUNCT
cjfa-37582	235	1	therefore	therefore	ADV
cjfa-37582	235	2	,	,	PUNCT
cjfa-37582	235	3	the	the	DET
cjfa-37582	235	4	possible	possible	ADJ
cjfa-37582	235	5	payouts	payout	NOUN
cjfa-37582	235	6	in	in	ADP
cjfa-37582	235	7	case	case	NOUN
cjfa-37582	235	8	of	of	ADP
cjfa-37582	235	9	savings	saving	NOUN
cjfa-37582	235	10	formation	formation	NOUN
cjfa-37582	235	11	are	be	AUX
cjfa-37582	235	12	net	net	ADJ
cjfa-37582	235	13	equivalent	equivalent	ADJ
cjfa-37582	235	14	in	in	ADP
cjfa-37582	235	15	the	the	DET
cjfa-37582	235	16	three	three	NUM
cjfa-37582	235	17	aforementioned	aforementioned	ADJ
cjfa-37582	235	18	treatments	treatment	NOUN
cjfa-37582	235	19	because	because	SCONJ
cjfa-37582	235	20	the	the	DET
cjfa-37582	235	21	given	give	VERB
cjfa-37582	235	22	gross	gross	ADJ
cjfa-37582	235	23	yield	yield	NOUN
cjfa-37582	235	24	i	i	PRON
cjfa-37582	235	25	is	be	AUX
cjfa-37582	235	26	the	the	DET
cjfa-37582	235	27	same	same	ADJ
cjfa-37582	235	28	.	.	PUNCT
cjfa-37582	236	1	the	the	DET
cjfa-37582	236	2	following	follow	VERB
cjfa-37582	236	3	formula	formula	NOUN
cjfa-37582	236	4	represents	represent	VERB
cjfa-37582	236	5	this	this	DET
cjfa-37582	236	6	relationship	relationship	NOUN
cjfa-37582	236	7	,	,	PUNCT
cjfa-37582	236	8	where	where	SCONJ
cjfa-37582	236	9	s	s	X
cjfa-37582	236	10	(	(	PUNCT
cjfa-37582	236	11	.	.	PUNCT
cjfa-37582	236	12	)	)	PUNCT
cjfa-37582	236	13	stands	stand	VERB
cjfa-37582	236	14	for	for	ADP
cjfa-37582	236	15	the	the	DET
cjfa-37582	236	16	net	net	ADJ
cjfa-37582	236	17	payment	payment	NOUN
cjfa-37582	236	18	resulting	result	VERB
cjfa-37582	236	19	in	in	ADP
cjfa-37582	236	20	the	the	DET
cjfa-37582	236	21	respective	respective	ADJ
cjfa-37582	236	22	treatment	treatment	NOUN
cjfa-37582	236	23	in	in	ADP
cjfa-37582	236	24	case	case	NOUN
cjfa-37582	236	25	of	of	ADP
cjfa-37582	236	26	saving	saving	NOUN
cjfa-37582	236	27	:	:	PUNCT
cjfa-37582	236	28	aforementioned	aforementioned	ADJ
cjfa-37582	236	29	treatments	treatment	NOUN
cjfa-37582	236	30	because	because	SCONJ
cjfa-37582	236	31	the	the	DET
cjfa-37582	236	32	given	give	VERB
cjfa-37582	236	33	gross	gross	ADJ
cjfa-37582	236	34	yield	yield	NOUN
cjfa-37582	236	35	i	i	PRON
cjfa-37582	236	36	is	be	AUX
cjfa-37582	236	37	the	the	DET
cjfa-37582	236	38	same	same	ADJ
cjfa-37582	236	39	.	.	PUNCT
cjfa-37582	237	1	the	the	DET
cjfa-37582	237	2	following	follow	VERB
cjfa-37582	237	3	formula	formula	NOUN
cjfa-37582	237	4	represents	represent	VERB
cjfa-37582	237	5	this	this	DET
cjfa-37582	237	6	relationship	relationship	NOUN
cjfa-37582	237	7	,	,	PUNCT
cjfa-37582	237	8	where	where	SCONJ
cjfa-37582	237	9	(	(	PUNCT
cjfa-37582	237	10	)	)	PUNCT
cjfa-37582	237	11	s	s	AUX
cjfa-37582	237	12	g	g	NOUN
cjfa-37582	237	13	stands	stand	VERB
cjfa-37582	237	14	for	for	ADP
cjfa-37582	237	15	the	the	DET
cjfa-37582	237	16	net	net	ADJ
cjfa-37582	237	17	payment	payment	NOUN
cjfa-37582	237	18	resulting	result	VERB
cjfa-37582	237	19	in	in	ADP
cjfa-37582	237	20	the	the	DET
cjfa-37582	237	21	respective	respective	ADJ
cjfa-37582	237	22	treatment	treatment	NOUN
cjfa-37582	237	23	in	in	ADP
cjfa-37582	237	24	case	case	NOUN
cjfa-37582	237	25	of	of	ADP
cjfa-37582	237	26	saving	saving	NOUN
cjfa-37582	237	27	:	:	PUNCT
cjfa-37582	237	28	(	(	PUNCT
cjfa-37582	237	29	1	1	X
cjfa-37582	237	30	)	)	PUNCT
cjfa-37582	237	31	(	(	PUNCT
cjfa-37582	237	32	1	1	X
cjfa-37582	237	33	)	)	PUNCT
cjfa-37582	237	34	(	(	PUNCT
cjfa-37582	237	35	1	1	X
cjfa-37582	237	36	)	)	PUNCT
cjfa-37582	237	37	(	(	PUNCT
cjfa-37582	237	38	1	1	X
cjfa-37582	237	39	)	)	PUNCT
cjfa-37582	237	40	(	(	PUNCT
cjfa-37582	237	41	1	1	X
cjfa-37582	237	42	)	)	SYM
cjfa-37582	237	43	1	1	NUM
cjfa-37582	237	44	nt	not	PART
cjfa-37582	237	45	dt	dt	X
cjfa-37582	237	46	bt	bt	INTJ
cjfa-37582	237	47	dt	dt	X
cjfa-37582	237	48	nt	not	PART
cjfa-37582	237	49	ntzs	ntzs	PROPN
cjfa-37582	237	50	s	s	PART
cjfa-37582	237	51	z	z	NOUN
cjfa-37582	238	1	i	i	PRON
cjfa-37582	238	2	s	s	VERB
cjfa-37582	239	1	i	i	PRON
cjfa-37582	239	2	s	s	VERB
cjfa-37582	239	3	z	z	NOUN
cjfa-37582	240	1	i	i	PRON
cjfa-37582	240	2	s	s	VERB
cjfa-37582	240	3	s	s	VERB
cjfa-37582	241	1			PROPN
cjfa-37582	241	2			PROPN
cjfa-37582	241	3			PROPN
cjfa-37582	241	4			ADJ
cjfa-37582	241	5			PROPN
cjfa-37582	241	6			PROPN
cjfa-37582	241	7			PROPN
cjfa-37582	241	8			PROPN
cjfa-37582	241	9			ADJ
cjfa-37582	241	10			PROPN
cjfa-37582	241	11			PROPN
cjfa-37582	241	12			PROPN
cjfa-37582	241	13			PROPN
cjfa-37582	241	14			PUNCT
cjfa-37582	241	15			NUM
cjfa-37582	241	16			NOUN
cjfa-37582	241	17	(	(	PUNCT
cjfa-37582	241	18	6	6	NUM
cjfa-37582	241	19	)	)	PUNCT
cjfa-37582	241	20	furthermore	furthermore	ADV
cjfa-37582	241	21	,	,	PUNCT
cjfa-37582	241	22	the	the	DET
cjfa-37582	241	23	experiment	experiment	NOUN
cjfa-37582	241	24	is	be	AUX
cjfa-37582	241	25	intended	intend	VERB
cjfa-37582	241	26	to	to	PART
cjfa-37582	241	27	determine	determine	VERB
cjfa-37582	241	28	whether	whether	SCONJ
cjfa-37582	241	29	participants	participant	NOUN
cjfa-37582	241	30	actually	actually	ADV
cjfa-37582	241	31	realize	realize	VERB
cjfa-37582	241	32	the	the	DET
cjfa-37582	241	33	advantage	advantage	NOUN
cjfa-37582	241	34	of	of	ADP
cjfa-37582	241	35	an	an	DET
cjfa-37582	241	36	immediate	immediate	ADJ
cjfa-37582	241	37	or	or	CCONJ
cjfa-37582	241	38	deferred	defer	VERB
cjfa-37582	241	39	taxation	taxation	NOUN
cjfa-37582	241	40	regime	regime	NOUN
cjfa-37582	241	41	compared	compare	VERB
cjfa-37582	241	42	to	to	ADP
cjfa-37582	241	43	an	an	DET
cjfa-37582	241	44	income	income	NOUN
cjfa-37582	241	45	tax9	tax9	NOUN
cjfa-37582	241	46	.	.	PUNCT
cjfa-37582	242	1	for	for	ADP
cjfa-37582	242	2	verification	verification	NOUN
cjfa-37582	242	3	,	,	PUNCT
cjfa-37582	242	4	the	the	DET
cjfa-37582	242	5	payout	payout	ADJ
cjfa-37582	242	6	structure	structure	NOUN
cjfa-37582	242	7	in	in	ADP
cjfa-37582	242	8	the	the	DET
cjfa-37582	242	9	treatment	treatment	NOUN
cjfa-37582	242	10	income	income	NOUN
cjfa-37582	242	11	tax	tax	NOUN
cjfa-37582	242	12	is	be	AUX
cjfa-37582	242	13	chosen	choose	VERB
cjfa-37582	242	14	in	in	ADP
cjfa-37582	242	15	such	such	DET
cjfa-37582	242	16	a	a	DET
cjfa-37582	242	17	way	way	NOUN
cjfa-37582	242	18	that	that	PRON
cjfa-37582	242	19	the	the	DET
cjfa-37582	242	20	gross	gross	ADJ
cjfa-37582	242	21	values	value	NOUN
cjfa-37582	242	22	correspond	correspond	VERB
cjfa-37582	242	23	to	to	ADP
cjfa-37582	242	24	those	those	PRON
cjfa-37582	242	25	in	in	ADP
cjfa-37582	242	26	the	the	DET
cjfa-37582	242	27	treatments	treatment	NOUN
cjfa-37582	242	28	deferred	defer	VERB
cjfa-37582	242	29	taxation	taxation	NOUN
cjfa-37582	242	30	and	and	CCONJ
cjfa-37582	242	31	immediate	immediate	ADJ
cjfa-37582	242	32	taxation	taxation	NOUN
cjfa-37582	242	33	.	.	PUNCT
cjfa-37582	243	1	consequently	consequently	ADV
cjfa-37582	243	2	,	,	PUNCT
cjfa-37582	243	3	gross	gross	ADJ
cjfa-37582	243	4	equivalence	equivalence	NOUN
cjfa-37582	243	5	applies	apply	VERB
cjfa-37582	243	6	,	,	PUNCT
cjfa-37582	243	7	i.e.	i.e.	X
cjfa-37582	243	8	:	:	PUNCT
cjfa-37582	243	9	1	1	NUM
cjfa-37582	243	10	nt	not	PART
cjfa-37582	243	11	it	it	PRON
cjfa-37582	243	12	dt	dt	INTJ
cjfa-37582	244	1	bt	bt	INTJ
cjfa-37582	244	2	zz	zz	PROPN
cjfa-37582	245	1	z	z	PROPN
cjfa-37582	245	2	z	z	PROPN
cjfa-37582	245	3	s	s	PART
cjfa-37582	246	1			NUM
cjfa-37582	246	2			NUM
cjfa-37582	246	3			PROPN
cjfa-37582	246	4			NOUN
cjfa-37582	246	5	(	(	PUNCT
cjfa-37582	246	6	7	7	NUM
cjfa-37582	246	7	)	)	PUNCT
cjfa-37582	246	8	if	if	SCONJ
cjfa-37582	246	9	the	the	DET
cjfa-37582	246	10	participant	participant	NOUN
cjfa-37582	246	11	decides	decide	VERB
cjfa-37582	246	12	to	to	PART
cjfa-37582	246	13	save	save	VERB
cjfa-37582	246	14	in	in	ADP
cjfa-37582	246	15	treatment	treatment	NOUN
cjfa-37582	246	16	income	income	NOUN
cjfa-37582	246	17	tax	tax	NOUN
cjfa-37582	246	18	,	,	PUNCT
cjfa-37582	246	19	he	he	PRON
cjfa-37582	246	20	will	will	AUX
cjfa-37582	246	21	receive	receive	VERB
cjfa-37582	246	22	a	a	DET
cjfa-37582	246	23	lower	low	ADJ
cjfa-37582	246	24	net	net	ADJ
cjfa-37582	246	25	payout	payout	NOUN
cjfa-37582	246	26	than	than	ADP
cjfa-37582	246	27	in	in	ADP
cjfa-37582	246	28	the	the	DET
cjfa-37582	246	29	remaining	remain	VERB
cjfa-37582	246	30	three	three	NUM
cjfa-37582	246	31	treatments	treatment	NOUN
cjfa-37582	246	32	,	,	PUNCT
cjfa-37582	246	33	in	in	ADP
cjfa-37582	246	34	which	which	PRON
cjfa-37582	246	35	the	the	DET
cjfa-37582	246	36	net	net	ADJ
cjfa-37582	246	37	payments	payment	NOUN
cjfa-37582	246	38	are	be	AUX
cjfa-37582	246	39	equivalent	equivalent	ADJ
cjfa-37582	246	40	.	.	PUNCT
cjfa-37582	247	1	under	under	ADP
cjfa-37582	247	2	the	the	DET
cjfa-37582	247	3	assumption	assumption	NOUN
cjfa-37582	247	4	0s	0s	NOUN
cjfa-37582	247	5	,	,	PUNCT
cjfa-37582	247	6	the	the	DET
cjfa-37582	247	7	following	follow	VERB
cjfa-37582	247	8	applies	applie	NOUN
cjfa-37582	247	9	:	:	PUNCT
cjfa-37582	247	10	(	(	PUNCT
cjfa-37582	247	11	1	1	X
cjfa-37582	247	12	)	)	PUNCT
cjfa-37582	247	13	(	(	PUNCT
cjfa-37582	247	14	1	1	X
cjfa-37582	247	15	)	)	PUNCT
cjfa-37582	247	16	(	(	PUNCT
cjfa-37582	247	17	1	1	X
cjfa-37582	247	18	)	)	PUNCT
cjfa-37582	247	19	(	(	PUNCT
cjfa-37582	247	20	1	1	X
cjfa-37582	247	21	)	)	PUNCT
cjfa-37582	247	22	(	(	PUNCT
cjfa-37582	247	23	1	1	X
cjfa-37582	247	24	)	)	SYM
cjfa-37582	247	25	1	1	NUM
cjfa-37582	247	26	nt	not	PART
cjfa-37582	247	27	it	it	PRON
cjfa-37582	248	1	it	it	PRON
cjfa-37582	249	1	nt	not	PART
cjfa-37582	249	2	nt	not	PART
cjfa-37582	249	3	bt	bt	VERB
cjfa-37582	249	4	dt	dt	X
cjfa-37582	249	5	s	s	X
cjfa-37582	249	6	s	s	X
cjfa-37582	249	7	s	s	X
cjfa-37582	249	8	zs	zs	INTJ
cjfa-37582	249	9	z	z	PROPN
cjfa-37582	249	10	s	s	PROPN
cjfa-37582	250	1	i	i	PRON
cjfa-37582	250	2	s	s	VERB
cjfa-37582	250	3	i	i	INTJ
cjfa-37582	250	4	z	z	VERB
cjfa-37582	251	1	i	i	PRON
cjfa-37582	251	2	s	s	VERB
cjfa-37582	251	3	s	s	NOUN
cjfa-37582	251	4	s	s	X
cjfa-37582	251	5	s	s	NOUN
cjfa-37582	251	6			ADJ
cjfa-37582	251	7			ADJ
cjfa-37582	251	8			NOUN
cjfa-37582	251	9			NUM
cjfa-37582	251	10			ADV
cjfa-37582	251	11			ADJ
cjfa-37582	251	12			ADJ
cjfa-37582	251	13			NOUN
cjfa-37582	251	14			NUM
cjfa-37582	251	15			ADV
cjfa-37582	251	16			PROPN
cjfa-37582	251	17			PROPN
cjfa-37582	251	18			ADV
cjfa-37582	251	19			PROPN
cjfa-37582	252	1			PROPN
cjfa-37582	252	2			PROPN
cjfa-37582	252	3			NOUN
cjfa-37582	252	4	(	(	PUNCT
cjfa-37582	252	5	8)	8)	NUM
cjfa-37582	252	6	table	table	NOUN
cjfa-37582	252	7	1	1	NUM
cjfa-37582	252	8	provides	provide	VERB
cjfa-37582	252	9	an	an	DET
cjfa-37582	252	10	overview	overview	NOUN
cjfa-37582	252	11	of	of	ADP
cjfa-37582	252	12	the	the	DET
cjfa-37582	252	13	four	four	NUM
cjfa-37582	252	14	treatments	treatment	NOUN
cjfa-37582	252	15	and	and	CCONJ
cjfa-37582	252	16	summarizes	summarize	VERB
cjfa-37582	252	17	the	the	DET
cjfa-37582	252	18	payout	payout	ADJ
cjfa-37582	252	19	structure	structure	NOUN
cjfa-37582	252	20	.	.	PUNCT
cjfa-37582	253	1	9	9	NUM
cjfa-37582	253	2	as	as	SCONJ
cjfa-37582	253	3	explained	explain	VERB
cjfa-37582	253	4	above	above	ADV
cjfa-37582	253	5	,	,	PUNCT
cjfa-37582	253	6	this	this	DET
cjfa-37582	253	7	advantage	advantage	NOUN
cjfa-37582	253	8	results	result	NOUN
cjfa-37582	253	9	because	because	SCONJ
cjfa-37582	253	10	the	the	DET
cjfa-37582	253	11	return	return	NOUN
cjfa-37582	253	12	on	on	ADP
cjfa-37582	253	13	investment	investment	NOUN
cjfa-37582	253	14	is	be	AUX
cjfa-37582	253	15	tax	tax	NOUN
cjfa-37582	253	16	-	-	PUNCT
cjfa-37582	253	17	free	free	ADJ
cjfa-37582	253	18	.	.	PUNCT
cjfa-37582	254	1	(	(	PUNCT
cjfa-37582	254	2	6	6	NUM
cjfa-37582	254	3	)	)	PUNCT
cjfa-37582	254	4	furthermore	furthermore	ADV
cjfa-37582	254	5	,	,	PUNCT
cjfa-37582	254	6	the	the	DET
cjfa-37582	254	7	experiment	experiment	NOUN
cjfa-37582	254	8	is	be	AUX
cjfa-37582	254	9	intended	intend	VERB
cjfa-37582	254	10	to	to	PART
cjfa-37582	254	11	determine	determine	VERB
cjfa-37582	254	12	whether	whether	SCONJ
cjfa-37582	254	13	participants	participant	NOUN
cjfa-37582	254	14	actually	actually	ADV
cjfa-37582	254	15	realize	realize	VERB
cjfa-37582	254	16	the	the	DET
cjfa-37582	254	17	advantage	advantage	NOUN
cjfa-37582	254	18	of	of	ADP
cjfa-37582	254	19	an	an	DET
cjfa-37582	254	20	immediate	immediate	ADJ
cjfa-37582	254	21	or	or	CCONJ
cjfa-37582	254	22	deferred	defer	VERB
cjfa-37582	254	23	taxation	taxation	NOUN
cjfa-37582	254	24	regime	regime	NOUN
cjfa-37582	254	25	compared	compare	VERB
cjfa-37582	254	26	to	to	ADP
cjfa-37582	254	27	an	an	DET
cjfa-37582	254	28	income	income	NOUN
cjfa-37582	254	29	tax9	tax9	NOUN
cjfa-37582	254	30	.	.	PUNCT
cjfa-37582	255	1	for	for	ADP
cjfa-37582	255	2	verification	verification	NOUN
cjfa-37582	255	3	,	,	PUNCT
cjfa-37582	255	4	the	the	DET
cjfa-37582	255	5	payout	payout	ADJ
cjfa-37582	255	6	structure	structure	NOUN
cjfa-37582	255	7	in	in	ADP
cjfa-37582	255	8	the	the	DET
cjfa-37582	255	9	treatment	treatment	NOUN
cjfa-37582	255	10	income	income	NOUN
cjfa-37582	255	11	tax	tax	NOUN
cjfa-37582	255	12	is	be	AUX
cjfa-37582	255	13	chosen	choose	VERB
cjfa-37582	255	14	in	in	ADP
cjfa-37582	255	15	such	such	DET
cjfa-37582	255	16	a	a	DET
cjfa-37582	255	17	way	way	NOUN
cjfa-37582	255	18	that	that	PRON
cjfa-37582	255	19	the	the	DET
cjfa-37582	255	20	gross	gross	ADJ
cjfa-37582	255	21	values	value	NOUN
cjfa-37582	255	22	correspond	correspond	VERB
cjfa-37582	255	23	to	to	ADP
cjfa-37582	255	24	those	those	PRON
cjfa-37582	255	25	in	in	ADP
cjfa-37582	255	26	the	the	DET
cjfa-37582	255	27	treatments	treatment	NOUN
cjfa-37582	255	28	deferred	defer	VERB
cjfa-37582	255	29	taxation	taxation	NOUN
cjfa-37582	255	30	and	and	CCONJ
cjfa-37582	255	31	immediate	immediate	ADJ
cjfa-37582	255	32	taxation	taxation	NOUN
cjfa-37582	255	33	.	.	PUNCT
cjfa-37582	256	1	consequently	consequently	ADV
cjfa-37582	256	2	,	,	PUNCT
cjfa-37582	256	3	gross	gross	ADJ
cjfa-37582	256	4	equivalence	equivalence	NOUN
cjfa-37582	256	5	applies	apply	VERB
cjfa-37582	256	6	,	,	PUNCT
cjfa-37582	256	7	i.e.	i.e.	ADV
cjfa-37582	256	8	:	:	PUNCT
cjfa-37582	256	9	aforementioned	aforementioned	ADJ
cjfa-37582	256	10	treatments	treatment	NOUN
cjfa-37582	256	11	because	because	SCONJ
cjfa-37582	256	12	the	the	DET
cjfa-37582	256	13	given	give	VERB
cjfa-37582	256	14	gross	gross	ADJ
cjfa-37582	256	15	yield	yield	NOUN
cjfa-37582	256	16	i	i	PRON
cjfa-37582	256	17	is	be	AUX
cjfa-37582	256	18	the	the	DET
cjfa-37582	256	19	same	same	ADJ
cjfa-37582	256	20	.	.	PUNCT
cjfa-37582	257	1	the	the	DET
cjfa-37582	257	2	following	follow	VERB
cjfa-37582	257	3	formula	formula	NOUN
cjfa-37582	257	4	represents	represent	VERB
cjfa-37582	257	5	this	this	DET
cjfa-37582	257	6	relationship	relationship	NOUN
cjfa-37582	257	7	,	,	PUNCT
cjfa-37582	257	8	where	where	SCONJ
cjfa-37582	257	9	(	(	PUNCT
cjfa-37582	257	10	)	)	PUNCT
cjfa-37582	257	11	s	s	AUX
cjfa-37582	257	12	g	g	NOUN
cjfa-37582	257	13	stands	stand	VERB
cjfa-37582	257	14	for	for	ADP
cjfa-37582	257	15	the	the	DET
cjfa-37582	257	16	net	net	ADJ
cjfa-37582	257	17	payment	payment	NOUN
cjfa-37582	257	18	resulting	result	VERB
cjfa-37582	257	19	in	in	ADP
cjfa-37582	257	20	the	the	DET
cjfa-37582	257	21	respective	respective	ADJ
cjfa-37582	257	22	treatment	treatment	NOUN
cjfa-37582	257	23	in	in	ADP
cjfa-37582	257	24	case	case	NOUN
cjfa-37582	257	25	of	of	ADP
cjfa-37582	257	26	saving	saving	NOUN
cjfa-37582	257	27	:	:	PUNCT
cjfa-37582	257	28	(	(	PUNCT
cjfa-37582	257	29	1	1	X
cjfa-37582	257	30	)	)	PUNCT
cjfa-37582	257	31	(	(	PUNCT
cjfa-37582	257	32	1	1	X
cjfa-37582	257	33	)	)	PUNCT
cjfa-37582	257	34	(	(	PUNCT
cjfa-37582	257	35	1	1	X
cjfa-37582	257	36	)	)	PUNCT
cjfa-37582	257	37	(	(	PUNCT
cjfa-37582	257	38	1	1	X
cjfa-37582	257	39	)	)	PUNCT
cjfa-37582	257	40	(	(	PUNCT
cjfa-37582	257	41	1	1	X
cjfa-37582	257	42	)	)	SYM
cjfa-37582	257	43	1	1	NUM
cjfa-37582	257	44	nt	not	PART
cjfa-37582	257	45	dt	dt	X
cjfa-37582	257	46	bt	bt	INTJ
cjfa-37582	257	47	dt	dt	X
cjfa-37582	257	48	nt	not	PART
cjfa-37582	257	49	ntzs	ntzs	PROPN
cjfa-37582	257	50	s	s	PART
cjfa-37582	257	51	z	z	NOUN
cjfa-37582	258	1	i	i	PRON
cjfa-37582	258	2	s	s	VERB
cjfa-37582	259	1	i	i	PRON
cjfa-37582	259	2	s	s	VERB
cjfa-37582	259	3	z	z	NOUN
cjfa-37582	260	1	i	i	PRON
cjfa-37582	260	2	s	s	VERB
cjfa-37582	260	3	s	s	VERB
cjfa-37582	261	1			PROPN
cjfa-37582	261	2			PROPN
cjfa-37582	261	3			PROPN
cjfa-37582	261	4			ADJ
cjfa-37582	261	5			PROPN
cjfa-37582	261	6			PROPN
cjfa-37582	261	7			PROPN
cjfa-37582	261	8			PROPN
cjfa-37582	261	9			ADJ
cjfa-37582	261	10			PROPN
cjfa-37582	261	11			PROPN
cjfa-37582	261	12			PROPN
cjfa-37582	261	13			PROPN
cjfa-37582	261	14			PUNCT
cjfa-37582	261	15			NUM
cjfa-37582	261	16			NOUN
cjfa-37582	261	17	(	(	PUNCT
cjfa-37582	261	18	6	6	NUM
cjfa-37582	261	19	)	)	PUNCT
cjfa-37582	261	20	furthermore	furthermore	ADV
cjfa-37582	261	21	,	,	PUNCT
cjfa-37582	261	22	the	the	DET
cjfa-37582	261	23	experiment	experiment	NOUN
cjfa-37582	261	24	is	be	AUX
cjfa-37582	261	25	intended	intend	VERB
cjfa-37582	261	26	to	to	PART
cjfa-37582	261	27	determine	determine	VERB
cjfa-37582	261	28	whether	whether	SCONJ
cjfa-37582	261	29	participants	participant	NOUN
cjfa-37582	261	30	actually	actually	ADV
cjfa-37582	261	31	realize	realize	VERB
cjfa-37582	261	32	the	the	DET
cjfa-37582	261	33	advantage	advantage	NOUN
cjfa-37582	261	34	of	of	ADP
cjfa-37582	261	35	an	an	DET
cjfa-37582	261	36	immediate	immediate	ADJ
cjfa-37582	261	37	or	or	CCONJ
cjfa-37582	261	38	deferred	defer	VERB
cjfa-37582	261	39	taxation	taxation	NOUN
cjfa-37582	261	40	regime	regime	NOUN
cjfa-37582	261	41	compared	compare	VERB
cjfa-37582	261	42	to	to	ADP
cjfa-37582	261	43	an	an	DET
cjfa-37582	261	44	income	income	NOUN
cjfa-37582	261	45	tax9	tax9	NOUN
cjfa-37582	261	46	.	.	PUNCT
cjfa-37582	262	1	for	for	ADP
cjfa-37582	262	2	verification	verification	NOUN
cjfa-37582	262	3	,	,	PUNCT
cjfa-37582	262	4	the	the	DET
cjfa-37582	262	5	payout	payout	ADJ
cjfa-37582	262	6	structure	structure	NOUN
cjfa-37582	262	7	in	in	ADP
cjfa-37582	262	8	the	the	DET
cjfa-37582	262	9	treatment	treatment	NOUN
cjfa-37582	262	10	income	income	NOUN
cjfa-37582	262	11	tax	tax	NOUN
cjfa-37582	262	12	is	be	AUX
cjfa-37582	262	13	chosen	choose	VERB
cjfa-37582	262	14	in	in	ADP
cjfa-37582	262	15	such	such	DET
cjfa-37582	262	16	a	a	DET
cjfa-37582	262	17	way	way	NOUN
cjfa-37582	262	18	that	that	PRON
cjfa-37582	262	19	the	the	DET
cjfa-37582	262	20	gross	gross	ADJ
cjfa-37582	262	21	values	value	NOUN
cjfa-37582	262	22	correspond	correspond	VERB
cjfa-37582	262	23	to	to	ADP
cjfa-37582	262	24	those	those	PRON
cjfa-37582	262	25	in	in	ADP
cjfa-37582	262	26	the	the	DET
cjfa-37582	262	27	treatments	treatment	NOUN
cjfa-37582	262	28	deferred	defer	VERB
cjfa-37582	262	29	taxation	taxation	NOUN
cjfa-37582	262	30	and	and	CCONJ
cjfa-37582	262	31	immediate	immediate	ADJ
cjfa-37582	262	32	taxation	taxation	NOUN
cjfa-37582	262	33	.	.	PUNCT
cjfa-37582	263	1	consequently	consequently	ADV
cjfa-37582	263	2	,	,	PUNCT
cjfa-37582	263	3	gross	gross	ADJ
cjfa-37582	263	4	equivalence	equivalence	NOUN
cjfa-37582	263	5	applies	apply	VERB
cjfa-37582	263	6	,	,	PUNCT
cjfa-37582	263	7	i.e.	i.e.	X
cjfa-37582	263	8	:	:	PUNCT
cjfa-37582	263	9	1	1	NUM
cjfa-37582	263	10	nt	not	PART
cjfa-37582	263	11	it	it	PRON
cjfa-37582	263	12	dt	dt	INTJ
cjfa-37582	264	1	bt	bt	INTJ
cjfa-37582	264	2	zz	zz	PROPN
cjfa-37582	265	1	z	z	PROPN
cjfa-37582	265	2	z	z	PROPN
cjfa-37582	265	3	s	s	PART
cjfa-37582	266	1			NUM
cjfa-37582	266	2			NUM
cjfa-37582	266	3			PROPN
cjfa-37582	266	4			NOUN
cjfa-37582	266	5	(	(	PUNCT
cjfa-37582	266	6	7	7	NUM
cjfa-37582	266	7	)	)	PUNCT
cjfa-37582	266	8	if	if	SCONJ
cjfa-37582	266	9	the	the	DET
cjfa-37582	266	10	participant	participant	NOUN
cjfa-37582	266	11	decides	decide	VERB
cjfa-37582	266	12	to	to	PART
cjfa-37582	266	13	save	save	VERB
cjfa-37582	266	14	in	in	ADP
cjfa-37582	266	15	treatment	treatment	NOUN
cjfa-37582	266	16	income	income	NOUN
cjfa-37582	266	17	tax	tax	NOUN
cjfa-37582	266	18	,	,	PUNCT
cjfa-37582	266	19	he	he	PRON
cjfa-37582	266	20	will	will	AUX
cjfa-37582	266	21	receive	receive	VERB
cjfa-37582	266	22	a	a	DET
cjfa-37582	266	23	lower	low	ADJ
cjfa-37582	266	24	net	net	ADJ
cjfa-37582	266	25	payout	payout	NOUN
cjfa-37582	266	26	than	than	ADP
cjfa-37582	266	27	in	in	ADP
cjfa-37582	266	28	the	the	DET
cjfa-37582	266	29	remaining	remain	VERB
cjfa-37582	266	30	three	three	NUM
cjfa-37582	266	31	treatments	treatment	NOUN
cjfa-37582	266	32	,	,	PUNCT
cjfa-37582	266	33	in	in	ADP
cjfa-37582	266	34	which	which	PRON
cjfa-37582	266	35	the	the	DET
cjfa-37582	266	36	net	net	ADJ
cjfa-37582	266	37	payments	payment	NOUN
cjfa-37582	266	38	are	be	AUX
cjfa-37582	266	39	equivalent	equivalent	ADJ
cjfa-37582	266	40	.	.	PUNCT
cjfa-37582	267	1	under	under	ADP
cjfa-37582	267	2	the	the	DET
cjfa-37582	267	3	assumption	assumption	NOUN
cjfa-37582	267	4	0s	0s	NOUN
cjfa-37582	267	5	,	,	PUNCT
cjfa-37582	267	6	the	the	DET
cjfa-37582	267	7	following	follow	VERB
cjfa-37582	267	8	applies	applie	NOUN
cjfa-37582	267	9	:	:	PUNCT
cjfa-37582	267	10	(	(	PUNCT
cjfa-37582	267	11	1	1	X
cjfa-37582	267	12	)	)	PUNCT
cjfa-37582	267	13	(	(	PUNCT
cjfa-37582	267	14	1	1	X
cjfa-37582	267	15	)	)	PUNCT
cjfa-37582	267	16	(	(	PUNCT
cjfa-37582	267	17	1	1	X
cjfa-37582	267	18	)	)	PUNCT
cjfa-37582	267	19	(	(	PUNCT
cjfa-37582	267	20	1	1	X
cjfa-37582	267	21	)	)	PUNCT
cjfa-37582	267	22	(	(	PUNCT
cjfa-37582	267	23	1	1	X
cjfa-37582	267	24	)	)	SYM
cjfa-37582	267	25	1	1	NUM
cjfa-37582	267	26	nt	not	PART
cjfa-37582	267	27	it	it	PRON
cjfa-37582	268	1	it	it	PRON
cjfa-37582	269	1	nt	not	PART
cjfa-37582	269	2	nt	not	PART
cjfa-37582	269	3	bt	bt	VERB
cjfa-37582	269	4	dt	dt	X
cjfa-37582	269	5	s	s	X
cjfa-37582	269	6	s	s	X
cjfa-37582	269	7	s	s	X
cjfa-37582	269	8	zs	zs	INTJ
cjfa-37582	269	9	z	z	PROPN
cjfa-37582	269	10	s	s	PROPN
cjfa-37582	270	1	i	i	PRON
cjfa-37582	270	2	s	s	VERB
cjfa-37582	270	3	i	i	INTJ
cjfa-37582	270	4	z	z	VERB
cjfa-37582	271	1	i	i	PRON
cjfa-37582	271	2	s	s	VERB
cjfa-37582	271	3	s	s	NOUN
cjfa-37582	271	4	s	s	X
cjfa-37582	271	5	s	s	NOUN
cjfa-37582	271	6			ADJ
cjfa-37582	271	7			ADJ
cjfa-37582	271	8			NOUN
cjfa-37582	271	9			NUM
cjfa-37582	271	10			ADV
cjfa-37582	271	11			ADJ
cjfa-37582	271	12			ADJ
cjfa-37582	271	13			NOUN
cjfa-37582	271	14			NUM
cjfa-37582	271	15			ADV
cjfa-37582	271	16			PROPN
cjfa-37582	271	17			PROPN
cjfa-37582	271	18			ADV
cjfa-37582	271	19			PROPN
cjfa-37582	272	1			PROPN
cjfa-37582	272	2			PROPN
cjfa-37582	272	3			NOUN
cjfa-37582	272	4	(	(	PUNCT
cjfa-37582	272	5	8)	8)	NUM
cjfa-37582	272	6	table	table	NOUN
cjfa-37582	272	7	1	1	NUM
cjfa-37582	272	8	provides	provide	VERB
cjfa-37582	272	9	an	an	DET
cjfa-37582	272	10	overview	overview	NOUN
cjfa-37582	272	11	of	of	ADP
cjfa-37582	272	12	the	the	DET
cjfa-37582	272	13	four	four	NUM
cjfa-37582	272	14	treatments	treatment	NOUN
cjfa-37582	272	15	and	and	CCONJ
cjfa-37582	272	16	summarizes	summarize	VERB
cjfa-37582	272	17	the	the	DET
cjfa-37582	272	18	payout	payout	ADJ
cjfa-37582	272	19	structure	structure	NOUN
cjfa-37582	272	20	.	.	PUNCT
cjfa-37582	273	1	9	9	NUM
cjfa-37582	273	2	as	as	SCONJ
cjfa-37582	273	3	explained	explain	VERB
cjfa-37582	273	4	above	above	ADV
cjfa-37582	273	5	,	,	PUNCT
cjfa-37582	273	6	this	this	DET
cjfa-37582	273	7	advantage	advantage	NOUN
cjfa-37582	273	8	results	result	NOUN
cjfa-37582	273	9	because	because	SCONJ
cjfa-37582	273	10	the	the	DET
cjfa-37582	273	11	return	return	NOUN
cjfa-37582	273	12	on	on	ADP
cjfa-37582	273	13	investment	investment	NOUN
cjfa-37582	273	14	is	be	AUX
cjfa-37582	273	15	tax	tax	NOUN
cjfa-37582	273	16	-	-	PUNCT
cjfa-37582	273	17	free	free	ADJ
cjfa-37582	273	18	.	.	PUNCT
cjfa-37582	274	1	(	(	PUNCT
cjfa-37582	274	2	7	7	X
cjfa-37582	274	3	)	)	PUNCT
cjfa-37582	274	4	if	if	SCONJ
cjfa-37582	274	5	the	the	DET
cjfa-37582	274	6	participant	participant	NOUN
cjfa-37582	274	7	decides	decide	VERB
cjfa-37582	274	8	to	to	PART
cjfa-37582	274	9	save	save	VERB
cjfa-37582	274	10	in	in	ADP
cjfa-37582	274	11	treatment	treatment	NOUN
cjfa-37582	274	12	income	income	NOUN
cjfa-37582	274	13	tax	tax	NOUN
cjfa-37582	274	14	,	,	PUNCT
cjfa-37582	274	15	he	he	PRON
cjfa-37582	274	16	will	will	AUX
cjfa-37582	274	17	receive	receive	VERB
cjfa-37582	274	18	a	a	DET
cjfa-37582	274	19	lower	low	ADJ
cjfa-37582	274	20	net	net	ADJ
cjfa-37582	274	21	payout	payout	NOUN
cjfa-37582	274	22	than	than	ADP
cjfa-37582	274	23	in	in	ADP
cjfa-37582	274	24	the	the	DET
cjfa-37582	274	25	remaining	remain	VERB
cjfa-37582	274	26	three	three	NUM
cjfa-37582	274	27	treatments	treatment	NOUN
cjfa-37582	274	28	,	,	PUNCT
cjfa-37582	274	29	in	in	ADP
cjfa-37582	274	30	which	which	PRON
cjfa-37582	274	31	the	the	DET
cjfa-37582	274	32	net	net	ADJ
cjfa-37582	274	33	payments	payment	NOUN
cjfa-37582	274	34	are	be	AUX
cjfa-37582	274	35	equivalent	equivalent	ADJ
cjfa-37582	274	36	.	.	PUNCT
cjfa-37582	275	1	under	under	ADP
cjfa-37582	275	2	the	the	DET
cjfa-37582	275	3	assumption	assumption	NOUN
cjfa-37582	275	4	s	s	X
cjfa-37582	275	5	>	>	X
cjfa-37582	275	6	0	0	PROPN
cjfa-37582	275	7	,	,	PUNCT
cjfa-37582	275	8	the	the	DET
cjfa-37582	275	9	following	follow	VERB
cjfa-37582	275	10	applies	applie	NOUN
cjfa-37582	275	11	:	:	PUNCT
cjfa-37582	275	12	9	9	NUM
cjfa-37582	275	13	 	 	SPACE
cjfa-37582	275	14	as	as	SCONJ
cjfa-37582	275	15	explained	explain	VERB
cjfa-37582	275	16	above	above	ADV
cjfa-37582	275	17	,	,	PUNCT
cjfa-37582	275	18	this	this	DET
cjfa-37582	275	19	advantage	advantage	NOUN
cjfa-37582	275	20	results	result	NOUN
cjfa-37582	275	21	because	because	SCONJ
cjfa-37582	275	22	the	the	DET
cjfa-37582	275	23	return	return	NOUN
cjfa-37582	275	24	on	on	ADP
cjfa-37582	275	25	investment	investment	NOUN
cjfa-37582	275	26	is	be	AUX
cjfa-37582	275	27	tax	tax	NOUN
cjfa-37582	275	28	-	-	PUNCT
cjfa-37582	275	29	free	free	ADJ
cjfa-37582	275	30	.	.	PUNCT
cjfa-37582	276	1	the	the	DET
cjfa-37582	276	2	impact	impact	NOUN
cjfa-37582	276	3	of	of	ADP
cjfa-37582	276	4	taxes	taxis	NOUN
cjfa-37582	276	5	on	on	ADP
cjfa-37582	276	6	individual	individual	ADJ
cjfa-37582	276	7	long	long	ADJ
cjfa-37582	276	8	-	-	PUNCT
cjfa-37582	276	9	term	term	NOUN
cjfa-37582	276	10	savings	saving	NOUN
cjfa-37582	276	11	decision	decision	NOUN
cjfa-37582	276	12	167	167	NUM
cjfa-37582	276	13	aforementioned	aforementioned	ADJ
cjfa-37582	276	14	treatments	treatment	NOUN
cjfa-37582	276	15	because	because	SCONJ
cjfa-37582	276	16	the	the	DET
cjfa-37582	276	17	given	give	VERB
cjfa-37582	276	18	gross	gross	ADJ
cjfa-37582	276	19	yield	yield	NOUN
cjfa-37582	276	20	i	i	PRON
cjfa-37582	276	21	is	be	AUX
cjfa-37582	276	22	the	the	DET
cjfa-37582	276	23	same	same	ADJ
cjfa-37582	276	24	.	.	PUNCT
cjfa-37582	277	1	the	the	DET
cjfa-37582	277	2	following	follow	VERB
cjfa-37582	277	3	formula	formula	NOUN
cjfa-37582	277	4	represents	represent	VERB
cjfa-37582	277	5	this	this	DET
cjfa-37582	277	6	relationship	relationship	NOUN
cjfa-37582	277	7	,	,	PUNCT
cjfa-37582	277	8	where	where	SCONJ
cjfa-37582	277	9	(	(	PUNCT
cjfa-37582	277	10	)	)	PUNCT
cjfa-37582	277	11	s	s	AUX
cjfa-37582	277	12	g	g	NOUN
cjfa-37582	277	13	stands	stand	VERB
cjfa-37582	277	14	for	for	ADP
cjfa-37582	277	15	the	the	DET
cjfa-37582	277	16	net	net	ADJ
cjfa-37582	277	17	payment	payment	NOUN
cjfa-37582	277	18	resulting	result	VERB
cjfa-37582	277	19	in	in	ADP
cjfa-37582	277	20	the	the	DET
cjfa-37582	277	21	respective	respective	ADJ
cjfa-37582	277	22	treatment	treatment	NOUN
cjfa-37582	277	23	in	in	ADP
cjfa-37582	277	24	case	case	NOUN
cjfa-37582	277	25	of	of	ADP
cjfa-37582	277	26	saving	saving	NOUN
cjfa-37582	277	27	:	:	PUNCT
cjfa-37582	277	28	(	(	PUNCT
cjfa-37582	277	29	1	1	X
cjfa-37582	277	30	)	)	PUNCT
cjfa-37582	277	31	(	(	PUNCT
cjfa-37582	277	32	1	1	X
cjfa-37582	277	33	)	)	PUNCT
cjfa-37582	277	34	(	(	PUNCT
cjfa-37582	277	35	1	1	X
cjfa-37582	277	36	)	)	PUNCT
cjfa-37582	277	37	(	(	PUNCT
cjfa-37582	277	38	1	1	X
cjfa-37582	277	39	)	)	PUNCT
cjfa-37582	277	40	(	(	PUNCT
cjfa-37582	277	41	1	1	X
cjfa-37582	277	42	)	)	SYM
cjfa-37582	277	43	1	1	NUM
cjfa-37582	277	44	nt	not	PART
cjfa-37582	277	45	dt	dt	X
cjfa-37582	277	46	bt	bt	INTJ
cjfa-37582	277	47	dt	dt	X
cjfa-37582	277	48	nt	not	PART
cjfa-37582	277	49	ntzs	ntzs	PROPN
cjfa-37582	277	50	s	s	PART
cjfa-37582	277	51	z	z	NOUN
cjfa-37582	278	1	i	i	PRON
cjfa-37582	278	2	s	s	VERB
cjfa-37582	279	1	i	i	PRON
cjfa-37582	279	2	s	s	VERB
cjfa-37582	279	3	z	z	NOUN
cjfa-37582	280	1	i	i	PRON
cjfa-37582	280	2	s	s	VERB
cjfa-37582	280	3	s	s	VERB
cjfa-37582	281	1			PROPN
cjfa-37582	281	2			PROPN
cjfa-37582	281	3			PROPN
cjfa-37582	281	4			ADJ
cjfa-37582	281	5			PROPN
cjfa-37582	281	6			PROPN
cjfa-37582	281	7			PROPN
cjfa-37582	281	8			PROPN
cjfa-37582	281	9			ADJ
cjfa-37582	281	10			PROPN
cjfa-37582	281	11			PROPN
cjfa-37582	281	12			PROPN
cjfa-37582	281	13			PROPN
cjfa-37582	281	14			PUNCT
cjfa-37582	281	15			NUM
cjfa-37582	281	16			NOUN
cjfa-37582	281	17	(	(	PUNCT
cjfa-37582	281	18	6	6	NUM
cjfa-37582	281	19	)	)	PUNCT
cjfa-37582	281	20	furthermore	furthermore	ADV
cjfa-37582	281	21	,	,	PUNCT
cjfa-37582	281	22	the	the	DET
cjfa-37582	281	23	experiment	experiment	NOUN
cjfa-37582	281	24	is	be	AUX
cjfa-37582	281	25	intended	intend	VERB
cjfa-37582	281	26	to	to	PART
cjfa-37582	281	27	determine	determine	VERB
cjfa-37582	281	28	whether	whether	SCONJ
cjfa-37582	281	29	participants	participant	NOUN
cjfa-37582	281	30	actually	actually	ADV
cjfa-37582	281	31	realize	realize	VERB
cjfa-37582	281	32	the	the	DET
cjfa-37582	281	33	advantage	advantage	NOUN
cjfa-37582	281	34	of	of	ADP
cjfa-37582	281	35	an	an	DET
cjfa-37582	281	36	immediate	immediate	ADJ
cjfa-37582	281	37	or	or	CCONJ
cjfa-37582	281	38	deferred	defer	VERB
cjfa-37582	281	39	taxation	taxation	NOUN
cjfa-37582	281	40	regime	regime	NOUN
cjfa-37582	281	41	compared	compare	VERB
cjfa-37582	281	42	to	to	ADP
cjfa-37582	281	43	an	an	DET
cjfa-37582	281	44	income	income	NOUN
cjfa-37582	281	45	tax9	tax9	NOUN
cjfa-37582	281	46	.	.	PUNCT
cjfa-37582	282	1	for	for	ADP
cjfa-37582	282	2	verification	verification	NOUN
cjfa-37582	282	3	,	,	PUNCT
cjfa-37582	282	4	the	the	DET
cjfa-37582	282	5	payout	payout	ADJ
cjfa-37582	282	6	structure	structure	NOUN
cjfa-37582	282	7	in	in	ADP
cjfa-37582	282	8	the	the	DET
cjfa-37582	282	9	treatment	treatment	NOUN
cjfa-37582	282	10	income	income	NOUN
cjfa-37582	282	11	tax	tax	NOUN
cjfa-37582	282	12	is	be	AUX
cjfa-37582	282	13	chosen	choose	VERB
cjfa-37582	282	14	in	in	ADP
cjfa-37582	282	15	such	such	DET
cjfa-37582	282	16	a	a	DET
cjfa-37582	282	17	way	way	NOUN
cjfa-37582	282	18	that	that	PRON
cjfa-37582	282	19	the	the	DET
cjfa-37582	282	20	gross	gross	ADJ
cjfa-37582	282	21	values	value	NOUN
cjfa-37582	282	22	correspond	correspond	VERB
cjfa-37582	282	23	to	to	ADP
cjfa-37582	282	24	those	those	PRON
cjfa-37582	282	25	in	in	ADP
cjfa-37582	282	26	the	the	DET
cjfa-37582	282	27	treatments	treatment	NOUN
cjfa-37582	282	28	deferred	defer	VERB
cjfa-37582	282	29	taxation	taxation	NOUN
cjfa-37582	282	30	and	and	CCONJ
cjfa-37582	282	31	immediate	immediate	ADJ
cjfa-37582	282	32	taxation	taxation	NOUN
cjfa-37582	282	33	.	.	PUNCT
cjfa-37582	283	1	consequently	consequently	ADV
cjfa-37582	283	2	,	,	PUNCT
cjfa-37582	283	3	gross	gross	ADJ
cjfa-37582	283	4	equivalence	equivalence	NOUN
cjfa-37582	283	5	applies	apply	VERB
cjfa-37582	283	6	,	,	PUNCT
cjfa-37582	283	7	i.e.	i.e.	X
cjfa-37582	283	8	:	:	PUNCT
cjfa-37582	283	9	1	1	NUM
cjfa-37582	283	10	nt	not	PART
cjfa-37582	283	11	it	it	PRON
cjfa-37582	283	12	dt	dt	INTJ
cjfa-37582	284	1	bt	bt	INTJ
cjfa-37582	284	2	zz	zz	PROPN
cjfa-37582	285	1	z	z	PROPN
cjfa-37582	285	2	z	z	PROPN
cjfa-37582	285	3	s	s	PART
cjfa-37582	286	1			NUM
cjfa-37582	286	2			NUM
cjfa-37582	286	3			PROPN
cjfa-37582	286	4			NOUN
cjfa-37582	286	5	(	(	PUNCT
cjfa-37582	286	6	7	7	NUM
cjfa-37582	286	7	)	)	PUNCT
cjfa-37582	286	8	if	if	SCONJ
cjfa-37582	286	9	the	the	DET
cjfa-37582	286	10	participant	participant	NOUN
cjfa-37582	286	11	decides	decide	VERB
cjfa-37582	286	12	to	to	PART
cjfa-37582	286	13	save	save	VERB
cjfa-37582	286	14	in	in	ADP
cjfa-37582	286	15	treatment	treatment	NOUN
cjfa-37582	286	16	income	income	NOUN
cjfa-37582	286	17	tax	tax	NOUN
cjfa-37582	286	18	,	,	PUNCT
cjfa-37582	286	19	he	he	PRON
cjfa-37582	286	20	will	will	AUX
cjfa-37582	286	21	receive	receive	VERB
cjfa-37582	286	22	a	a	DET
cjfa-37582	286	23	lower	low	ADJ
cjfa-37582	286	24	net	net	ADJ
cjfa-37582	286	25	payout	payout	NOUN
cjfa-37582	286	26	than	than	ADP
cjfa-37582	286	27	in	in	ADP
cjfa-37582	286	28	the	the	DET
cjfa-37582	286	29	remaining	remain	VERB
cjfa-37582	286	30	three	three	NUM
cjfa-37582	286	31	treatments	treatment	NOUN
cjfa-37582	286	32	,	,	PUNCT
cjfa-37582	286	33	in	in	ADP
cjfa-37582	286	34	which	which	PRON
cjfa-37582	286	35	the	the	DET
cjfa-37582	286	36	net	net	ADJ
cjfa-37582	286	37	payments	payment	NOUN
cjfa-37582	286	38	are	be	AUX
cjfa-37582	286	39	equivalent	equivalent	ADJ
cjfa-37582	286	40	.	.	PUNCT
cjfa-37582	287	1	under	under	ADP
cjfa-37582	287	2	the	the	DET
cjfa-37582	287	3	assumption	assumption	NOUN
cjfa-37582	287	4	0s	0s	NOUN
cjfa-37582	287	5	,	,	PUNCT
cjfa-37582	287	6	the	the	DET
cjfa-37582	287	7	following	follow	VERB
cjfa-37582	287	8	applies	applie	NOUN
cjfa-37582	287	9	:	:	PUNCT
cjfa-37582	287	10	(	(	PUNCT
cjfa-37582	287	11	1	1	X
cjfa-37582	287	12	)	)	PUNCT
cjfa-37582	287	13	(	(	PUNCT
cjfa-37582	287	14	1	1	X
cjfa-37582	287	15	)	)	PUNCT
cjfa-37582	287	16	(	(	PUNCT
cjfa-37582	287	17	1	1	X
cjfa-37582	287	18	)	)	PUNCT
cjfa-37582	287	19	(	(	PUNCT
cjfa-37582	287	20	1	1	X
cjfa-37582	287	21	)	)	PUNCT
cjfa-37582	287	22	(	(	PUNCT
cjfa-37582	287	23	1	1	X
cjfa-37582	287	24	)	)	SYM
cjfa-37582	287	25	1	1	NUM
cjfa-37582	287	26	nt	not	PART
cjfa-37582	287	27	it	it	PRON
cjfa-37582	288	1	it	it	PRON
cjfa-37582	289	1	nt	not	PART
cjfa-37582	289	2	nt	not	PART
cjfa-37582	289	3	bt	bt	VERB
cjfa-37582	289	4	dt	dt	X
cjfa-37582	289	5	s	s	X
cjfa-37582	289	6	s	s	X
cjfa-37582	289	7	s	s	X
cjfa-37582	289	8	zs	zs	INTJ
cjfa-37582	289	9	z	z	PROPN
cjfa-37582	289	10	s	s	PROPN
cjfa-37582	290	1	i	i	PRON
cjfa-37582	290	2	s	s	VERB
cjfa-37582	290	3	i	i	INTJ
cjfa-37582	290	4	z	z	VERB
cjfa-37582	291	1	i	i	PRON
cjfa-37582	291	2	s	s	VERB
cjfa-37582	291	3	s	s	NOUN
cjfa-37582	291	4	s	s	X
cjfa-37582	291	5	s	s	NOUN
cjfa-37582	291	6			ADJ
cjfa-37582	291	7			ADJ
cjfa-37582	291	8			NOUN
cjfa-37582	291	9			NUM
cjfa-37582	291	10			ADV
cjfa-37582	291	11			ADJ
cjfa-37582	291	12			ADJ
cjfa-37582	291	13			NOUN
cjfa-37582	291	14			NUM
cjfa-37582	291	15			ADV
cjfa-37582	291	16			PROPN
cjfa-37582	291	17			PROPN
cjfa-37582	291	18			ADV
cjfa-37582	291	19			PROPN
cjfa-37582	292	1			PROPN
cjfa-37582	292	2			PROPN
cjfa-37582	292	3			NOUN
cjfa-37582	292	4	(	(	PUNCT
cjfa-37582	292	5	8)	8)	NUM
cjfa-37582	292	6	table	table	NOUN
cjfa-37582	292	7	1	1	NUM
cjfa-37582	292	8	provides	provide	VERB
cjfa-37582	292	9	an	an	DET
cjfa-37582	292	10	overview	overview	NOUN
cjfa-37582	292	11	of	of	ADP
cjfa-37582	292	12	the	the	DET
cjfa-37582	292	13	four	four	NUM
cjfa-37582	292	14	treatments	treatment	NOUN
cjfa-37582	292	15	and	and	CCONJ
cjfa-37582	292	16	summarizes	summarize	VERB
cjfa-37582	292	17	the	the	DET
cjfa-37582	292	18	payout	payout	ADJ
cjfa-37582	292	19	structure	structure	NOUN
cjfa-37582	292	20	.	.	PUNCT
cjfa-37582	293	1	9	9	NUM
cjfa-37582	293	2	as	as	SCONJ
cjfa-37582	293	3	explained	explain	VERB
cjfa-37582	293	4	above	above	ADV
cjfa-37582	293	5	,	,	PUNCT
cjfa-37582	293	6	this	this	DET
cjfa-37582	293	7	advantage	advantage	NOUN
cjfa-37582	293	8	results	result	NOUN
cjfa-37582	293	9	because	because	SCONJ
cjfa-37582	293	10	the	the	DET
cjfa-37582	293	11	return	return	NOUN
cjfa-37582	293	12	on	on	ADP
cjfa-37582	293	13	investment	investment	NOUN
cjfa-37582	293	14	is	be	AUX
cjfa-37582	293	15	tax	tax	NOUN
cjfa-37582	293	16	-	-	PUNCT
cjfa-37582	293	17	free	free	ADJ
cjfa-37582	293	18	.	.	PUNCT
cjfa-37582	294	1	(	(	PUNCT
cjfa-37582	294	2	8)	8)	NUM
cjfa-37582	294	3	table	table	NOUN
cjfa-37582	294	4	1	1	NUM
cjfa-37582	294	5	provides	provide	VERB
cjfa-37582	294	6	an	an	DET
cjfa-37582	294	7	overview	overview	NOUN
cjfa-37582	294	8	of	of	ADP
cjfa-37582	294	9	the	the	DET
cjfa-37582	294	10	four	four	NUM
cjfa-37582	294	11	treatments	treatment	NOUN
cjfa-37582	294	12	and	and	CCONJ
cjfa-37582	294	13	summarizes	summarize	VERB
cjfa-37582	294	14	the	the	DET
cjfa-37582	294	15	payout	payout	NOUN
cjfa-37582	294	16	structure	structure	NOUN
cjfa-37582	294	17	.	.	PUNCT
cjfa-37582	295	1	table	table	NOUN
cjfa-37582	295	2	1	1	NUM
cjfa-37582	295	3	.	.	PUNCT
cjfa-37582	296	1	characteristics	characteristic	NOUN
cjfa-37582	296	2	of	of	ADP
cjfa-37582	296	3	treatments	treatment	NOUN
cjfa-37582	296	4	and	and	CCONJ
cjfa-37582	296	5	payout	payout	NOUN
cjfa-37582	296	6	structure	structure	NOUN
cjfa-37582	296	7	treat	treat	NOUN
cjfa-37582	296	8	ment	ment	ADJ
cjfa-37582	296	9	type	type	NOUN
cjfa-37582	296	10	of	of	ADP
cjfa-37582	296	11	taxation	taxation	NOUN
cjfa-37582	296	12	payment	payment	NOUN
cjfa-37582	296	13	structure	structure	NOUN
cjfa-37582	296	14	immediate	immediate	ADJ
cjfa-37582	296	15	payout	payout	NOUN
cjfa-37582	296	16	saving	save	VERB
cjfa-37582	296	17	nt	not	PART
cjfa-37582	296	18	no	no	DET
cjfa-37582	296	19	tax	tax	NOUN
cjfa-37582	296	20	znt	znt	NOUN
cjfa-37582	296	21	snt	snt	PROPN
cjfa-37582	296	22	=	=	PROPN
cjfa-37582	296	23	znt	znt	PROPN
cjfa-37582	296	24	∙	∙	PROPN
cjfa-37582	296	25	(	(	PUNCT
cjfa-37582	296	26	1	1	X
cjfa-37582	296	27	+	+	NUM
cjfa-37582	296	28	i	i	NOUN
cjfa-37582	296	29	)	)	PUNCT
cjfa-37582	296	30	dt	dt	VERB
cjfa-37582	297	1	taxation	taxation	NOUN
cjfa-37582	297	2	of	of	ADP
cjfa-37582	297	3	immediate	immediate	ADJ
cjfa-37582	297	4	payout	payout	NOUN
cjfa-37582	297	5	at	at	ADP
cjfa-37582	297	6	tax	tax	NOUN
cjfa-37582	297	7	rate	rate	NOUN
cjfa-37582	297	8	s	s	PART
cjfa-37582	297	9	table	table	NOUN
cjfa-37582	297	10	1	1	NUM
cjfa-37582	297	11	.	.	PUNCT
cjfa-37582	298	1	characteristics	characteristic	NOUN
cjfa-37582	298	2	of	of	ADP
cjfa-37582	298	3	treatments	treatment	NOUN
cjfa-37582	298	4	and	and	CCONJ
cjfa-37582	298	5	payout	payout	ADJ
cjfa-37582	298	6	structure	structure	NOUN
cjfa-37582	298	7	treatment	treatment	NOUN
cjfa-37582	298	8	type	type	NOUN
cjfa-37582	298	9	of	of	ADP
cjfa-37582	298	10	taxation	taxation	NOUN
cjfa-37582	298	11	payment	payment	NOUN
cjfa-37582	298	12	structure	structure	NOUN
cjfa-37582	298	13	immediate	immediate	ADJ
cjfa-37582	298	14	payout	payout	NOUN
cjfa-37582	298	15	saving	save	VERB
cjfa-37582	298	16	nt	not	PART
cjfa-37582	298	17	no	no	DET
cjfa-37582	298	18	tax	tax	NOUN
cjfa-37582	298	19	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	298	20	�	�	PROPN
cjfa-37582	298	21	�	�	PROPN
cjfa-37582	298	22	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	298	23	�	�	PROPN
cjfa-37582	298	24	�	�	PROPN
cjfa-37582	298	25	=	=	SYM
cjfa-37582	298	26	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	298	27	�	�	PROPN
cjfa-37582	298	28	�	�	PROPN
cjfa-37582	298	29	∙	∙	PROPN
cjfa-37582	298	30	(	(	PUNCT
cjfa-37582	298	31	1	1	NUM
cjfa-37582	298	32	+	+	CCONJ
cjfa-37582	298	33	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	298	34	dt	dt	X
cjfa-37582	298	35	taxation	taxation	NOUN
cjfa-37582	298	36	of	of	ADP
cjfa-37582	298	37	immediate	immediate	ADJ
cjfa-37582	298	38	payout	payout	NOUN
cjfa-37582	298	39	at	at	ADP
cjfa-37582	298	40	tax	tax	NOUN
cjfa-37582	298	41	rate	rate	NOUN
cjfa-37582	298	42	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	298	43	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	298	44	�	�	NOUN
cjfa-37582	298	45	�	�	NOUN
cjfa-37582	298	46	=	=	SYM
cjfa-37582	298	47	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	298	48	�	�	PROPN
cjfa-37582	298	49	�	�	NOUN
cjfa-37582	298	50	1	1	NUM
cjfa-37582	298	51	−	−	PROPN
cjfa-37582	298	52	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	298	53	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	298	54	�	�	PROPN
cjfa-37582	298	55	�	�	PROPN
cjfa-37582	298	56	=	=	SYM
cjfa-37582	298	57	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	298	58	�	�	PROPN
cjfa-37582	298	59	�	�	PROPN
cjfa-37582	298	60	∙	∙	PROPN
cjfa-37582	298	61	(	(	PUNCT
cjfa-37582	298	62	1	1	NUM
cjfa-37582	298	63	+	+	NUM
cjfa-37582	298	64	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	298	65	∙	∙	NOUN
cjfa-37582	298	66	(	(	PUNCT
cjfa-37582	298	67	1	1	NUM
cjfa-37582	298	68	−	−	NOUN
cjfa-37582	298	69	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	298	70	=	=	SYM
cjfa-37582	298	71	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	298	72	�	�	NOUN
cjfa-37582	298	73	�	�	NOUN
cjfa-37582	298	74	1	1	NUM
cjfa-37582	298	75	−	−	NOUN
cjfa-37582	298	76	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	298	77	∙	∙	PROPN
cjfa-37582	298	78	(	(	PUNCT
cjfa-37582	298	79	1	1	NUM
cjfa-37582	298	80	+	+	NUM
cjfa-37582	298	81	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	298	82	∙	∙	NOUN
cjfa-37582	298	83	(	(	PUNCT
cjfa-37582	298	84	1	1	NUM
cjfa-37582	298	85	−	−	PROPN
cjfa-37582	298	86	𝑠𝑠𝑖	𝑠𝑠𝑖	PROPN
cjfa-37582	298	87	=	=	SYM
cjfa-37582	298	88	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	298	89	�	�	PROPN
cjfa-37582	298	90	�	�	PROPN
cjfa-37582	299	1	pa	pa	PROPN
cjfa-37582	299	2	yo	yo	PROPN
cjfa-37582	299	3	ut	ut	PROPN
cjfa-37582	299	4	a	a	DET
cjfa-37582	299	5	fte	fte	NOUN
cjfa-37582	299	6	r	r	NOUN
cjfa-37582	299	7	t	t	NOUN
cjfa-37582	299	8	ax	ax	NOUN
cjfa-37582	299	9	at	at	ADP
cjfa-37582	299	10	io	io	PROPN
cjfa-37582	299	11	n	n	X
cjfa-37582	299	12	is	be	AUX
cjfa-37582	299	13	eq	eq	PROPN
cjfa-37582	299	14	ui	ui	PROPN
cjfa-37582	299	15	va	va	PROPN
cjfa-37582	299	16	le	le	X
cjfa-37582	299	17	nt	not	PART
cjfa-37582	299	18	to	to	ADP
cjfa-37582	299	19	th	th	X
cjfa-37582	299	20	e	e	X
cjfa-37582	299	21	pa	pa	PROPN
cjfa-37582	299	22	yo	yo	PROPN
cjfa-37582	299	23	ut	ut	PROPN
cjfa-37582	299	24	in	in	ADP
cjfa-37582	299	25	tr	tr	PROPN
cjfa-37582	299	26	ea	ea	X
cjfa-37582	299	27	tm	tm	PROPN
cjfa-37582	299	28	en	en	PROPN
cjfa-37582	299	29	t	t	PROPN
cjfa-37582	299	30	n	n	PROPN
cjfa-37582	299	31	t	t	NOUN
cjfa-37582	299	32	investment	investment	NOUN
cjfa-37582	299	33	and	and	CCONJ
cjfa-37582	299	34	return	return	VERB
cjfa-37582	299	35	on	on	ADP
cjfa-37582	299	36	investment	investment	NOUN
cjfa-37582	299	37	are	be	AUX
cjfa-37582	299	38	tax	tax	NOUN
cjfa-37582	299	39	free	free	ADJ
cjfa-37582	299	40	taxation	taxation	NOUN
cjfa-37582	299	41	of	of	ADP
cjfa-37582	299	42	late	late	ADJ
cjfa-37582	299	43	payout	payout	NOUN
cjfa-37582	299	44	at	at	ADP
cjfa-37582	299	45	tax	tax	NOUN
cjfa-37582	299	46	rate	rate	NOUN
cjfa-37582	299	47	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	299	48	bt	bt	VERB
cjfa-37582	299	49	taxation	taxation	NOUN
cjfa-37582	299	50	of	of	ADP
cjfa-37582	299	51	immediate	immediate	ADJ
cjfa-37582	299	52	payout	payout	NOUN
cjfa-37582	299	53	at	at	ADP
cjfa-37582	299	54	tax	tax	NOUN
cjfa-37582	299	55	rate	rate	NOUN
cjfa-37582	299	56	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	299	57	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	299	58	�	�	NOUN
cjfa-37582	299	59	�	�	NOUN
cjfa-37582	299	60	=	=	SYM
cjfa-37582	299	61	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	299	62	�	�	PROPN
cjfa-37582	299	63	�	�	NOUN
cjfa-37582	299	64	1	1	NUM
cjfa-37582	299	65	−	−	PROPN
cjfa-37582	299	66	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	299	67	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	299	68	�	�	PROPN
cjfa-37582	299	69	�	�	PROPN
cjfa-37582	299	70	=	=	SYM
cjfa-37582	299	71	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	299	72	�	�	PROPN
cjfa-37582	299	73	�	�	PROPN
cjfa-37582	299	74	∙	∙	PROPN
cjfa-37582	299	75	(	(	PUNCT
cjfa-37582	299	76	1	1	NUM
cjfa-37582	299	77	−	−	NOUN
cjfa-37582	299	78	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	299	79	∙	∙	PROPN
cjfa-37582	299	80	(	(	PUNCT
cjfa-37582	299	81	1	1	NUM
cjfa-37582	299	82	+	+	CCONJ
cjfa-37582	299	83	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	299	84	=	=	SYM
cjfa-37582	299	85	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	299	86	�	�	NOUN
cjfa-37582	299	87	�	�	NOUN
cjfa-37582	299	88	1	1	NUM
cjfa-37582	299	89	−	−	NOUN
cjfa-37582	300	1	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	300	2	∙	∙	PROPN
cjfa-37582	300	3	(	(	PUNCT
cjfa-37582	300	4	1	1	NUM
cjfa-37582	300	5	−	−	NOUN
cjfa-37582	300	6	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	300	7	∙	∙	PROPN
cjfa-37582	300	8	(	(	PUNCT
cjfa-37582	300	9	1	1	NUM
cjfa-37582	300	10	+	+	CCONJ
cjfa-37582	300	11	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	300	12	=	=	SYM
cjfa-37582	300	13	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	300	14	�	�	PROPN
cjfa-37582	300	15	�	�	PROPN
cjfa-37582	300	16	pa	pa	PROPN
cjfa-37582	300	17	yo	yo	PROPN
cjfa-37582	300	18	ut	ut	PROPN
cjfa-37582	300	19	a	a	DET
cjfa-37582	300	20	fte	fte	NOUN
cjfa-37582	300	21	r	r	NOUN
cjfa-37582	300	22	t	t	NOUN
cjfa-37582	300	23	ax	ax	NOUN
cjfa-37582	300	24	at	at	ADP
cjfa-37582	300	25	io	io	PROPN
cjfa-37582	300	26	n	n	X
cjfa-37582	300	27	is	be	AUX
cjfa-37582	300	28	eq	eq	PROPN
cjfa-37582	300	29	ui	ui	PROPN
cjfa-37582	300	30	va	va	PROPN
cjfa-37582	300	31	le	le	X
cjfa-37582	300	32	nt	not	PART
cjfa-37582	300	33	to	to	ADP
cjfa-37582	300	34	th	th	X
cjfa-37582	300	35	e	e	X
cjfa-37582	300	36	pa	pa	PROPN
cjfa-37582	300	37	yo	yo	PROPN
cjfa-37582	300	38	ut	ut	PROPN
cjfa-37582	300	39	in	in	ADP
cjfa-37582	300	40	tr	tr	PROPN
cjfa-37582	300	41	ea	ea	X
cjfa-37582	300	42	tm	tm	PROPN
cjfa-37582	300	43	en	en	PROPN
cjfa-37582	300	44	t	t	PROPN
cjfa-37582	300	45	n	n	PROPN
cjfa-37582	300	46	t	t	NOUN
cjfa-37582	300	47	taxation	taxation	NOUN
cjfa-37582	300	48	of	of	ADP
cjfa-37582	300	49	invested	invest	VERB
cjfa-37582	300	50	amount	amount	NOUN
cjfa-37582	300	51	at	at	ADP
cjfa-37582	300	52	tax	tax	NOUN
cjfa-37582	300	53	rate	rate	NOUN
cjfa-37582	300	54	𝑠𝑠	𝑠𝑠	ADV
cjfa-37582	300	55	payout	payout	NOUN
cjfa-37582	300	56	and	and	CCONJ
cjfa-37582	300	57	yield	yield	NOUN
cjfa-37582	300	58	are	be	AUX
cjfa-37582	300	59	tax	tax	NOUN
cjfa-37582	300	60	free	free	ADJ
cjfa-37582	300	61	it	it	PRON
cjfa-37582	300	62	taxation	taxation	NOUN
cjfa-37582	300	63	of	of	ADP
cjfa-37582	300	64	immediate	immediate	ADJ
cjfa-37582	300	65	payout	payout	NOUN
cjfa-37582	300	66	at	at	ADP
cjfa-37582	300	67	tax	tax	NOUN
cjfa-37582	300	68	rate	rate	NOUN
cjfa-37582	300	69	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	300	70	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	300	71	�	�	NOUN
cjfa-37582	300	72	�	�	NOUN
cjfa-37582	300	73	=	=	SYM
cjfa-37582	300	74	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	300	75	�	�	PROPN
cjfa-37582	300	76	�	�	NOUN
cjfa-37582	300	77	1	1	NUM
cjfa-37582	300	78	−	−	PROPN
cjfa-37582	300	79	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	300	80	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	300	81	�	�	PROPN
cjfa-37582	300	82	�	�	PROPN
cjfa-37582	300	83	=	=	SYM
cjfa-37582	300	84	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	300	85	�	�	PROPN
cjfa-37582	300	86	�	�	PROPN
cjfa-37582	300	87	∙	∙	PROPN
cjfa-37582	300	88	(	(	PUNCT
cjfa-37582	300	89	1	1	NUM
cjfa-37582	300	90	−	−	NOUN
cjfa-37582	300	91	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	300	92	∙	∙	PROPN
cjfa-37582	300	93	(	(	PUNCT
cjfa-37582	300	94	1	1	NUM
cjfa-37582	300	95	+	+	CCONJ
cjfa-37582	300	96	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	300	97	�	�	NOUN
cjfa-37582	300	98	𝑖	𝑖	SYM
cjfa-37582	300	99	=	=	SYM
cjfa-37582	300	100	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	300	101	�	�	PROPN
cjfa-37582	300	102	�	�	NOUN
cjfa-37582	300	103	1	1	NUM
cjfa-37582	300	104	−	−	NOUN
cjfa-37582	300	105	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	300	106	∙	∙	PROPN
cjfa-37582	300	107	(	(	PUNCT
cjfa-37582	300	108	1	1	NUM
cjfa-37582	300	109	−	−	NOUN
cjfa-37582	300	110	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	300	111	∙	∙	PROPN
cjfa-37582	300	112	(	(	PUNCT
cjfa-37582	300	113	1	1	NUM
cjfa-37582	300	114	+	+	CCONJ
cjfa-37582	300	115	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	300	116	�	�	X
cjfa-37582	300	117	𝑖	𝑖	SYM
cjfa-37582	300	118	<	<	X
cjfa-37582	300	119	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	300	120	�	�	PROPN
cjfa-37582	300	121	�	�	PROPN
cjfa-37582	300	122	pa	pa	PROPN
cjfa-37582	300	123	yo	yo	PROPN
cjfa-37582	300	124	ut	ut	PROPN
cjfa-37582	300	125	b	b	PROPN
cjfa-37582	300	126	ef	ef	PROPN
cjfa-37582	300	127	or	or	CCONJ
cjfa-37582	300	128	e	e	X
cjfa-37582	300	129	ta	ta	X
cjfa-37582	300	130	xa	xa	PROPN
cjfa-37582	300	131	tio	tio	PROPN
cjfa-37582	300	132	n	n	PROPN
cjfa-37582	300	133	is	be	AUX
cjfa-37582	300	134	eq	eq	PROPN
cjfa-37582	300	135	ui	ui	PROPN
cjfa-37582	300	136	va	va	PROPN
cjfa-37582	300	137	le	le	X
cjfa-37582	300	138	nt	not	PART
cjfa-37582	300	139	to	to	ADP
cjfa-37582	300	140	th	th	X
cjfa-37582	300	141	e	e	X
cjfa-37582	300	142	pa	pa	PROPN
cjfa-37582	300	143	yo	yo	PROPN
cjfa-37582	300	144	ut	ut	PROPN
cjfa-37582	300	145	in	in	ADP
cjfa-37582	300	146	tr	tr	PROPN
cjfa-37582	300	147	ea	ea	X
cjfa-37582	300	148	tm	tm	PROPN
cjfa-37582	300	149	en	en	PROPN
cjfa-37582	300	150	t	t	PROPN
cjfa-37582	300	151	n	n	PROPN
cjfa-37582	300	152	t	t	NOUN
cjfa-37582	300	153	taxation	taxation	NOUN
cjfa-37582	300	154	of	of	ADP
cjfa-37582	300	155	invested	invest	VERB
cjfa-37582	300	156	amount	amount	NOUN
cjfa-37582	300	157	&	&	CCONJ
cjfa-37582	300	158	yield	yield	NOUN
cjfa-37582	300	159	at	at	ADP
cjfa-37582	300	160	tax	tax	NOUN
cjfa-37582	300	161	rate	rate	NOUN
cjfa-37582	300	162	𝑠𝑠	𝑠𝑠	DET
cjfa-37582	300	163	payout	payout	NOUN
cjfa-37582	300	164	is	be	AUX
cjfa-37582	300	165	tax	tax	NOUN
cjfa-37582	300	166	free	free	ADJ
cjfa-37582	300	167	source	source	NOUN
cjfa-37582	300	168	:	:	PUNCT
cjfa-37582	300	169	own	own	ADJ
cjfa-37582	300	170	representation	representation	NOUN
cjfa-37582	300	171	.	.	PUNCT
cjfa-37582	301	1	if	if	SCONJ
cjfa-37582	301	2	participants	participant	NOUN
cjfa-37582	301	3	in	in	ADP
cjfa-37582	301	4	the	the	DET
cjfa-37582	301	5	treatments	treatment	NOUN
cjfa-37582	301	6	deferred	defer	VERB
cjfa-37582	301	7	taxation	taxation	NOUN
cjfa-37582	301	8	and	and	CCONJ
cjfa-37582	301	9	immediate	immediate	ADJ
cjfa-37582	301	10	taxation	taxation	NOUN
cjfa-37582	301	11	integrate	integrate	VERB
cjfa-37582	301	12	the	the	DET
cjfa-37582	301	13	respective	respective	ADJ
cjfa-37582	301	14	tax	tax	NOUN
cjfa-37582	301	15	regulations	regulation	NOUN
cjfa-37582	301	16	correctly	correctly	ADV
cjfa-37582	301	17	in	in	ADP
cjfa-37582	301	18	their	their	PRON
cjfa-37582	301	19	decisions	decision	NOUN
cjfa-37582	301	20	,	,	PUNCT
cjfa-37582	301	21	they	they	PRON
cjfa-37582	301	22	should	should	AUX
cjfa-37582	301	23	reveal	reveal	VERB
cjfa-37582	301	24	the	the	DET
cjfa-37582	301	25	same	same	ADJ
cjfa-37582	301	26	preference	preference	NOUN
cjfa-37582	301	27	for	for	ADP
cjfa-37582	301	28	or	or	CCONJ
cjfa-37582	301	29	against	against	ADP
cjfa-37582	301	30	the	the	DET
cjfa-37582	301	31	formation	formation	NOUN
cjfa-37582	301	32	of	of	ADP
cjfa-37582	301	33	savings	saving	NOUN
cjfa-37582	301	34	as	as	ADP
cjfa-37582	301	35	participants	participant	NOUN
cjfa-37582	301	36	in	in	ADP
cjfa-37582	301	37	the	the	DET
cjfa-37582	301	38	treatment	treatment	NOUN
cjfa-37582	301	39	no	no	DET
cjfa-37582	301	40	tax	tax	NOUN
cjfa-37582	301	41	,	,	PUNCT
cjfa-37582	301	42	since	since	SCONJ
cjfa-37582	301	43	they	they	PRON
cjfa-37582	301	44	are	be	AUX
cjfa-37582	301	45	faced	face	VERB
cjfa-37582	301	46	with	with	ADP
cjfa-37582	301	47	identical	identical	ADJ
cjfa-37582	301	48	net	net	ADJ
cjfa-37582	301	49	payments	payment	NOUN
cjfa-37582	301	50	.	.	PUNCT
cjfa-37582	302	1	also	also	ADV
cjfa-37582	302	2	a	a	DET
cjfa-37582	302	3	bilateral	bilateral	ADJ
cjfa-37582	302	4	comparison	comparison	NOUN
cjfa-37582	302	5	of	of	ADP
cjfa-37582	302	6	the	the	DET
cjfa-37582	302	7	deferred	defer	VERB
cjfa-37582	302	8	taxation	taxation	NOUN
cjfa-37582	302	9	and	and	CCONJ
cjfa-37582	302	10	immediate	immediate	ADJ
cjfa-37582	302	11	taxation	taxation	NOUN
cjfa-37582	302	12	treatments	treatment	NOUN
cjfa-37582	302	13	should	should	AUX
cjfa-37582	302	14	not	not	PART
cjfa-37582	302	15	reveal	reveal	VERB
cjfa-37582	302	16	different	different	ADJ
cjfa-37582	302	17	savings	saving	NOUN
cjfa-37582	302	18	decisions	decision	NOUN
cjfa-37582	302	19	.	.	PUNCT
cjfa-37582	303	1	this	this	DET
cjfa-37582	303	2	results	result	VERB
cjfa-37582	303	3	in	in	ADP
cjfa-37582	303	4	the	the	DET
cjfa-37582	303	5	following	following	ADJ
cjfa-37582	303	6	hypotheses	hypothesis	NOUN
cjfa-37582	303	7	:	:	PUNCT
cjfa-37582	303	8	hypothesis	hypothesis	NOUN
cjfa-37582	303	9	1a	1a	NOUN
cjfa-37582	303	10	:	:	PUNCT
cjfa-37582	303	11	participants	participant	NOUN
cjfa-37582	303	12	in	in	ADP
cjfa-37582	303	13	treatments	treatment	NOUN
cjfa-37582	303	14	no	no	DET
cjfa-37582	303	15	tax	tax	NOUN
cjfa-37582	303	16	and	and	CCONJ
cjfa-37582	303	17	immediate	immediate	ADJ
cjfa-37582	303	18	taxation	taxation	NOUN
cjfa-37582	303	19	show	show	VERB
cjfa-37582	303	20	the	the	DET
cjfa-37582	303	21	same	same	ADJ
cjfa-37582	303	22	decision	decision	NOUN
cjfa-37582	303	23	pattern	pattern	NOUN
cjfa-37582	303	24	concerning	concern	VERB
cjfa-37582	303	25	the	the	DET
cjfa-37582	303	26	number	number	NOUN
cjfa-37582	303	27	of	of	ADP
cjfa-37582	303	28	decisions	decision	NOUN
cjfa-37582	303	29	in	in	ADP
cjfa-37582	303	30	favor	favor	NOUN
cjfa-37582	303	31	of	of	ADP
cjfa-37582	303	32	saving	saving	NOUN
cjfa-37582	303	33	.	.	PUNCT
cjfa-37582	304	1	table	table	NOUN
cjfa-37582	304	2	1	1	NUM
cjfa-37582	304	3	.	.	PUNCT
cjfa-37582	305	1	characteristics	characteristic	NOUN
cjfa-37582	305	2	of	of	ADP
cjfa-37582	305	3	treatments	treatment	NOUN
cjfa-37582	305	4	and	and	CCONJ
cjfa-37582	305	5	payout	payout	ADJ
cjfa-37582	305	6	structure	structure	NOUN
cjfa-37582	305	7	treatment	treatment	NOUN
cjfa-37582	305	8	type	type	NOUN
cjfa-37582	305	9	of	of	ADP
cjfa-37582	305	10	taxation	taxation	NOUN
cjfa-37582	305	11	payment	payment	NOUN
cjfa-37582	305	12	structure	structure	NOUN
cjfa-37582	305	13	immediate	immediate	ADJ
cjfa-37582	305	14	payout	payout	NOUN
cjfa-37582	305	15	saving	save	VERB
cjfa-37582	305	16	nt	not	PART
cjfa-37582	305	17	no	no	DET
cjfa-37582	305	18	tax	tax	NOUN
cjfa-37582	305	19	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	305	20	�	�	PROPN
cjfa-37582	305	21	�	�	PROPN
cjfa-37582	305	22	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	305	23	�	�	PROPN
cjfa-37582	305	24	�	�	PROPN
cjfa-37582	305	25	=	=	SYM
cjfa-37582	305	26	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	305	27	�	�	PROPN
cjfa-37582	305	28	�	�	PROPN
cjfa-37582	305	29	∙	∙	PROPN
cjfa-37582	305	30	(	(	PUNCT
cjfa-37582	305	31	1	1	NUM
cjfa-37582	305	32	+	+	CCONJ
cjfa-37582	305	33	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	305	34	dt	dt	X
cjfa-37582	305	35	taxation	taxation	NOUN
cjfa-37582	305	36	of	of	ADP
cjfa-37582	305	37	immediate	immediate	ADJ
cjfa-37582	305	38	payout	payout	NOUN
cjfa-37582	305	39	at	at	ADP
cjfa-37582	305	40	tax	tax	NOUN
cjfa-37582	305	41	rate	rate	NOUN
cjfa-37582	305	42	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	305	43	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	305	44	�	�	NOUN
cjfa-37582	305	45	�	�	NOUN
cjfa-37582	305	46	=	=	SYM
cjfa-37582	305	47	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	305	48	�	�	PROPN
cjfa-37582	305	49	�	�	NOUN
cjfa-37582	305	50	1	1	NUM
cjfa-37582	305	51	−	−	PROPN
cjfa-37582	305	52	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	305	53	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	305	54	�	�	PROPN
cjfa-37582	305	55	�	�	PROPN
cjfa-37582	305	56	=	=	SYM
cjfa-37582	305	57	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	305	58	�	�	PROPN
cjfa-37582	305	59	�	�	PROPN
cjfa-37582	305	60	∙	∙	PROPN
cjfa-37582	305	61	(	(	PUNCT
cjfa-37582	305	62	1	1	NUM
cjfa-37582	305	63	+	+	NUM
cjfa-37582	305	64	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	305	65	∙	∙	NOUN
cjfa-37582	305	66	(	(	PUNCT
cjfa-37582	305	67	1	1	NUM
cjfa-37582	305	68	−	−	NOUN
cjfa-37582	305	69	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	305	70	=	=	SYM
cjfa-37582	305	71	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	305	72	�	�	NOUN
cjfa-37582	305	73	�	�	NOUN
cjfa-37582	305	74	1	1	NUM
cjfa-37582	305	75	−	−	NOUN
cjfa-37582	305	76	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	305	77	∙	∙	PROPN
cjfa-37582	305	78	(	(	PUNCT
cjfa-37582	305	79	1	1	NUM
cjfa-37582	305	80	+	+	NUM
cjfa-37582	305	81	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	305	82	∙	∙	NOUN
cjfa-37582	305	83	(	(	PUNCT
cjfa-37582	305	84	1	1	NUM
cjfa-37582	305	85	−	−	PROPN
cjfa-37582	305	86	𝑠𝑠𝑖	𝑠𝑠𝑖	PROPN
cjfa-37582	305	87	=	=	SYM
cjfa-37582	305	88	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	305	89	�	�	PROPN
cjfa-37582	305	90	�	�	PROPN
cjfa-37582	306	1	pa	pa	PROPN
cjfa-37582	306	2	yo	yo	PROPN
cjfa-37582	306	3	ut	ut	PROPN
cjfa-37582	306	4	a	a	DET
cjfa-37582	306	5	fte	fte	NOUN
cjfa-37582	306	6	r	r	NOUN
cjfa-37582	306	7	t	t	NOUN
cjfa-37582	306	8	ax	ax	NOUN
cjfa-37582	306	9	at	at	ADP
cjfa-37582	306	10	io	io	PROPN
cjfa-37582	306	11	n	n	X
cjfa-37582	306	12	is	be	AUX
cjfa-37582	306	13	eq	eq	PROPN
cjfa-37582	306	14	ui	ui	PROPN
cjfa-37582	306	15	va	va	PROPN
cjfa-37582	306	16	le	le	X
cjfa-37582	306	17	nt	not	PART
cjfa-37582	306	18	to	to	ADP
cjfa-37582	306	19	th	th	X
cjfa-37582	306	20	e	e	X
cjfa-37582	306	21	pa	pa	PROPN
cjfa-37582	306	22	yo	yo	PROPN
cjfa-37582	306	23	ut	ut	PROPN
cjfa-37582	306	24	in	in	ADP
cjfa-37582	306	25	tr	tr	PROPN
cjfa-37582	306	26	ea	ea	X
cjfa-37582	306	27	tm	tm	PROPN
cjfa-37582	306	28	en	en	PROPN
cjfa-37582	306	29	t	t	PROPN
cjfa-37582	306	30	n	n	PROPN
cjfa-37582	306	31	t	t	NOUN
cjfa-37582	306	32	investment	investment	NOUN
cjfa-37582	306	33	and	and	CCONJ
cjfa-37582	306	34	return	return	VERB
cjfa-37582	306	35	on	on	ADP
cjfa-37582	306	36	investment	investment	NOUN
cjfa-37582	306	37	are	be	AUX
cjfa-37582	306	38	tax	tax	NOUN
cjfa-37582	306	39	free	free	ADJ
cjfa-37582	306	40	taxation	taxation	NOUN
cjfa-37582	306	41	of	of	ADP
cjfa-37582	306	42	late	late	ADJ
cjfa-37582	306	43	payout	payout	NOUN
cjfa-37582	306	44	at	at	ADP
cjfa-37582	306	45	tax	tax	NOUN
cjfa-37582	306	46	rate	rate	NOUN
cjfa-37582	306	47	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	306	48	bt	bt	VERB
cjfa-37582	306	49	taxation	taxation	NOUN
cjfa-37582	306	50	of	of	ADP
cjfa-37582	306	51	immediate	immediate	ADJ
cjfa-37582	306	52	payout	payout	NOUN
cjfa-37582	306	53	at	at	ADP
cjfa-37582	306	54	tax	tax	NOUN
cjfa-37582	306	55	rate	rate	NOUN
cjfa-37582	306	56	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	306	57	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	306	58	�	�	NOUN
cjfa-37582	306	59	�	�	NOUN
cjfa-37582	306	60	=	=	SYM
cjfa-37582	306	61	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	306	62	�	�	PROPN
cjfa-37582	306	63	�	�	NOUN
cjfa-37582	306	64	1	1	NUM
cjfa-37582	306	65	−	−	PROPN
cjfa-37582	306	66	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	306	67	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	306	68	�	�	PROPN
cjfa-37582	306	69	�	�	PROPN
cjfa-37582	306	70	=	=	SYM
cjfa-37582	306	71	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	306	72	�	�	PROPN
cjfa-37582	306	73	�	�	PROPN
cjfa-37582	306	74	∙	∙	PROPN
cjfa-37582	306	75	(	(	PUNCT
cjfa-37582	306	76	1	1	NUM
cjfa-37582	306	77	−	−	NOUN
cjfa-37582	306	78	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	306	79	∙	∙	PROPN
cjfa-37582	306	80	(	(	PUNCT
cjfa-37582	306	81	1	1	NUM
cjfa-37582	306	82	+	+	CCONJ
cjfa-37582	306	83	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	306	84	=	=	SYM
cjfa-37582	306	85	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	306	86	�	�	NOUN
cjfa-37582	306	87	�	�	NOUN
cjfa-37582	306	88	1	1	NUM
cjfa-37582	306	89	−	−	NOUN
cjfa-37582	307	1	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	307	2	∙	∙	PROPN
cjfa-37582	307	3	(	(	PUNCT
cjfa-37582	307	4	1	1	NUM
cjfa-37582	307	5	−	−	NOUN
cjfa-37582	307	6	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	307	7	∙	∙	PROPN
cjfa-37582	307	8	(	(	PUNCT
cjfa-37582	307	9	1	1	NUM
cjfa-37582	307	10	+	+	CCONJ
cjfa-37582	307	11	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	307	12	=	=	SYM
cjfa-37582	307	13	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	307	14	�	�	PROPN
cjfa-37582	307	15	�	�	PROPN
cjfa-37582	307	16	pa	pa	PROPN
cjfa-37582	307	17	yo	yo	PROPN
cjfa-37582	307	18	ut	ut	PROPN
cjfa-37582	307	19	a	a	DET
cjfa-37582	307	20	fte	fte	NOUN
cjfa-37582	307	21	r	r	NOUN
cjfa-37582	307	22	t	t	NOUN
cjfa-37582	307	23	ax	ax	NOUN
cjfa-37582	307	24	at	at	ADP
cjfa-37582	307	25	io	io	PROPN
cjfa-37582	307	26	n	n	X
cjfa-37582	307	27	is	be	AUX
cjfa-37582	307	28	eq	eq	PROPN
cjfa-37582	307	29	ui	ui	PROPN
cjfa-37582	307	30	va	va	PROPN
cjfa-37582	307	31	le	le	X
cjfa-37582	307	32	nt	not	PART
cjfa-37582	307	33	to	to	ADP
cjfa-37582	307	34	th	th	X
cjfa-37582	307	35	e	e	X
cjfa-37582	307	36	pa	pa	PROPN
cjfa-37582	307	37	yo	yo	PROPN
cjfa-37582	307	38	ut	ut	PROPN
cjfa-37582	307	39	in	in	ADP
cjfa-37582	307	40	tr	tr	PROPN
cjfa-37582	307	41	ea	ea	X
cjfa-37582	307	42	tm	tm	PROPN
cjfa-37582	307	43	en	en	PROPN
cjfa-37582	307	44	t	t	PROPN
cjfa-37582	307	45	n	n	PROPN
cjfa-37582	307	46	t	t	NOUN
cjfa-37582	307	47	taxation	taxation	NOUN
cjfa-37582	307	48	of	of	ADP
cjfa-37582	307	49	invested	invest	VERB
cjfa-37582	307	50	amount	amount	NOUN
cjfa-37582	307	51	at	at	ADP
cjfa-37582	307	52	tax	tax	NOUN
cjfa-37582	307	53	rate	rate	NOUN
cjfa-37582	307	54	𝑠𝑠	𝑠𝑠	ADV
cjfa-37582	307	55	payout	payout	NOUN
cjfa-37582	307	56	and	and	CCONJ
cjfa-37582	307	57	yield	yield	NOUN
cjfa-37582	307	58	are	be	AUX
cjfa-37582	307	59	tax	tax	NOUN
cjfa-37582	307	60	free	free	ADJ
cjfa-37582	307	61	it	it	PRON
cjfa-37582	307	62	taxation	taxation	NOUN
cjfa-37582	307	63	of	of	ADP
cjfa-37582	307	64	immediate	immediate	ADJ
cjfa-37582	307	65	payout	payout	NOUN
cjfa-37582	307	66	at	at	ADP
cjfa-37582	307	67	tax	tax	NOUN
cjfa-37582	307	68	rate	rate	NOUN
cjfa-37582	307	69	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	307	70	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	307	71	�	�	NOUN
cjfa-37582	307	72	�	�	NOUN
cjfa-37582	307	73	=	=	SYM
cjfa-37582	307	74	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	307	75	�	�	PROPN
cjfa-37582	307	76	�	�	NOUN
cjfa-37582	307	77	1	1	NUM
cjfa-37582	307	78	−	−	PROPN
cjfa-37582	307	79	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	307	80	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	307	81	�	�	PROPN
cjfa-37582	307	82	�	�	PROPN
cjfa-37582	307	83	=	=	SYM
cjfa-37582	307	84	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	307	85	�	�	PROPN
cjfa-37582	307	86	�	�	PROPN
cjfa-37582	307	87	∙	∙	PROPN
cjfa-37582	307	88	(	(	PUNCT
cjfa-37582	307	89	1	1	NUM
cjfa-37582	307	90	−	−	NOUN
cjfa-37582	307	91	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	307	92	∙	∙	PROPN
cjfa-37582	307	93	(	(	PUNCT
cjfa-37582	307	94	1	1	NUM
cjfa-37582	307	95	+	+	CCONJ
cjfa-37582	307	96	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	307	97	�	�	NOUN
cjfa-37582	307	98	𝑖	𝑖	SYM
cjfa-37582	307	99	=	=	SYM
cjfa-37582	307	100	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	307	101	�	�	PROPN
cjfa-37582	307	102	�	�	NOUN
cjfa-37582	307	103	1	1	NUM
cjfa-37582	307	104	−	−	NOUN
cjfa-37582	307	105	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	307	106	∙	∙	PROPN
cjfa-37582	307	107	(	(	PUNCT
cjfa-37582	307	108	1	1	NUM
cjfa-37582	307	109	−	−	NOUN
cjfa-37582	307	110	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	307	111	∙	∙	PROPN
cjfa-37582	307	112	(	(	PUNCT
cjfa-37582	307	113	1	1	NUM
cjfa-37582	307	114	+	+	CCONJ
cjfa-37582	307	115	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	307	116	�	�	X
cjfa-37582	307	117	𝑖	𝑖	SYM
cjfa-37582	307	118	<	<	X
cjfa-37582	307	119	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	307	120	�	�	PROPN
cjfa-37582	307	121	�	�	PROPN
cjfa-37582	307	122	pa	pa	PROPN
cjfa-37582	307	123	yo	yo	PROPN
cjfa-37582	307	124	ut	ut	PROPN
cjfa-37582	307	125	b	b	PROPN
cjfa-37582	307	126	ef	ef	PROPN
cjfa-37582	307	127	or	or	CCONJ
cjfa-37582	307	128	e	e	X
cjfa-37582	307	129	ta	ta	X
cjfa-37582	307	130	xa	xa	PROPN
cjfa-37582	307	131	tio	tio	PROPN
cjfa-37582	307	132	n	n	PROPN
cjfa-37582	307	133	is	be	AUX
cjfa-37582	307	134	eq	eq	PROPN
cjfa-37582	307	135	ui	ui	PROPN
cjfa-37582	307	136	va	va	PROPN
cjfa-37582	307	137	le	le	X
cjfa-37582	307	138	nt	not	PART
cjfa-37582	307	139	to	to	ADP
cjfa-37582	307	140	th	th	X
cjfa-37582	307	141	e	e	X
cjfa-37582	307	142	pa	pa	PROPN
cjfa-37582	307	143	yo	yo	PROPN
cjfa-37582	307	144	ut	ut	PROPN
cjfa-37582	307	145	in	in	ADP
cjfa-37582	307	146	tr	tr	PROPN
cjfa-37582	307	147	ea	ea	X
cjfa-37582	307	148	tm	tm	PROPN
cjfa-37582	307	149	en	en	PROPN
cjfa-37582	307	150	t	t	PROPN
cjfa-37582	307	151	n	n	PROPN
cjfa-37582	307	152	t	t	NOUN
cjfa-37582	307	153	taxation	taxation	NOUN
cjfa-37582	307	154	of	of	ADP
cjfa-37582	307	155	invested	invest	VERB
cjfa-37582	307	156	amount	amount	NOUN
cjfa-37582	307	157	&	&	CCONJ
cjfa-37582	307	158	yield	yield	NOUN
cjfa-37582	307	159	at	at	ADP
cjfa-37582	307	160	tax	tax	NOUN
cjfa-37582	307	161	rate	rate	NOUN
cjfa-37582	307	162	𝑠𝑠	𝑠𝑠	DET
cjfa-37582	307	163	payout	payout	NOUN
cjfa-37582	307	164	is	be	AUX
cjfa-37582	307	165	tax	tax	NOUN
cjfa-37582	307	166	free	free	ADJ
cjfa-37582	307	167	source	source	NOUN
cjfa-37582	307	168	:	:	PUNCT
cjfa-37582	307	169	own	own	ADJ
cjfa-37582	307	170	representation	representation	NOUN
cjfa-37582	307	171	.	.	PUNCT
cjfa-37582	308	1	if	if	SCONJ
cjfa-37582	308	2	participants	participant	NOUN
cjfa-37582	308	3	in	in	ADP
cjfa-37582	308	4	the	the	DET
cjfa-37582	308	5	treatments	treatment	NOUN
cjfa-37582	308	6	deferred	defer	VERB
cjfa-37582	308	7	taxation	taxation	NOUN
cjfa-37582	308	8	and	and	CCONJ
cjfa-37582	308	9	immediate	immediate	ADJ
cjfa-37582	308	10	taxation	taxation	NOUN
cjfa-37582	308	11	integrate	integrate	VERB
cjfa-37582	308	12	the	the	DET
cjfa-37582	308	13	respective	respective	ADJ
cjfa-37582	308	14	tax	tax	NOUN
cjfa-37582	308	15	regulations	regulation	NOUN
cjfa-37582	308	16	correctly	correctly	ADV
cjfa-37582	308	17	in	in	ADP
cjfa-37582	308	18	their	their	PRON
cjfa-37582	308	19	decisions	decision	NOUN
cjfa-37582	308	20	,	,	PUNCT
cjfa-37582	308	21	they	they	PRON
cjfa-37582	308	22	should	should	AUX
cjfa-37582	308	23	reveal	reveal	VERB
cjfa-37582	308	24	the	the	DET
cjfa-37582	308	25	same	same	ADJ
cjfa-37582	308	26	preference	preference	NOUN
cjfa-37582	308	27	for	for	ADP
cjfa-37582	308	28	or	or	CCONJ
cjfa-37582	308	29	against	against	ADP
cjfa-37582	308	30	the	the	DET
cjfa-37582	308	31	formation	formation	NOUN
cjfa-37582	308	32	of	of	ADP
cjfa-37582	308	33	savings	saving	NOUN
cjfa-37582	308	34	as	as	ADP
cjfa-37582	308	35	participants	participant	NOUN
cjfa-37582	308	36	in	in	ADP
cjfa-37582	308	37	the	the	DET
cjfa-37582	308	38	treatment	treatment	NOUN
cjfa-37582	308	39	no	no	DET
cjfa-37582	308	40	tax	tax	NOUN
cjfa-37582	308	41	,	,	PUNCT
cjfa-37582	308	42	since	since	SCONJ
cjfa-37582	308	43	they	they	PRON
cjfa-37582	308	44	are	be	AUX
cjfa-37582	308	45	faced	face	VERB
cjfa-37582	308	46	with	with	ADP
cjfa-37582	308	47	identical	identical	ADJ
cjfa-37582	308	48	net	net	ADJ
cjfa-37582	308	49	payments	payment	NOUN
cjfa-37582	308	50	.	.	PUNCT
cjfa-37582	309	1	also	also	ADV
cjfa-37582	309	2	a	a	DET
cjfa-37582	309	3	bilateral	bilateral	ADJ
cjfa-37582	309	4	comparison	comparison	NOUN
cjfa-37582	309	5	of	of	ADP
cjfa-37582	309	6	the	the	DET
cjfa-37582	309	7	deferred	defer	VERB
cjfa-37582	309	8	taxation	taxation	NOUN
cjfa-37582	309	9	and	and	CCONJ
cjfa-37582	309	10	immediate	immediate	ADJ
cjfa-37582	309	11	taxation	taxation	NOUN
cjfa-37582	309	12	treatments	treatment	NOUN
cjfa-37582	309	13	should	should	AUX
cjfa-37582	309	14	not	not	PART
cjfa-37582	309	15	reveal	reveal	VERB
cjfa-37582	309	16	different	different	ADJ
cjfa-37582	309	17	savings	saving	NOUN
cjfa-37582	309	18	decisions	decision	NOUN
cjfa-37582	309	19	.	.	PUNCT
cjfa-37582	310	1	this	this	DET
cjfa-37582	310	2	results	result	VERB
cjfa-37582	310	3	in	in	ADP
cjfa-37582	310	4	the	the	DET
cjfa-37582	310	5	following	following	ADJ
cjfa-37582	310	6	hypotheses	hypothesis	NOUN
cjfa-37582	310	7	:	:	PUNCT
cjfa-37582	310	8	hypothesis	hypothesis	NOUN
cjfa-37582	310	9	1a	1a	NOUN
cjfa-37582	310	10	:	:	PUNCT
cjfa-37582	310	11	participants	participant	NOUN
cjfa-37582	310	12	in	in	ADP
cjfa-37582	310	13	treatments	treatment	NOUN
cjfa-37582	310	14	no	no	DET
cjfa-37582	310	15	tax	tax	NOUN
cjfa-37582	310	16	and	and	CCONJ
cjfa-37582	310	17	immediate	immediate	ADJ
cjfa-37582	310	18	taxation	taxation	NOUN
cjfa-37582	310	19	show	show	VERB
cjfa-37582	310	20	the	the	DET
cjfa-37582	310	21	same	same	ADJ
cjfa-37582	310	22	decision	decision	NOUN
cjfa-37582	310	23	pattern	pattern	NOUN
cjfa-37582	310	24	concerning	concern	VERB
cjfa-37582	310	25	the	the	DET
cjfa-37582	310	26	number	number	NOUN
cjfa-37582	310	27	of	of	ADP
cjfa-37582	310	28	decisions	decision	NOUN
cjfa-37582	310	29	in	in	ADP
cjfa-37582	310	30	favor	favor	NOUN
cjfa-37582	310	31	of	of	ADP
cjfa-37582	310	32	saving	saving	NOUN
cjfa-37582	310	33	.	.	PUNCT
cjfa-37582	311	1	pa	pa	PROPN
cjfa-37582	311	2	yo	yo	PROPN
cjfa-37582	311	3	ut	ut	PROPN
cjfa-37582	311	4	a	a	DET
cjfa-37582	311	5	ft	ft	INTJ
cjfa-37582	311	6	er	er	INTJ
cjfa-37582	311	7	ta	ta	X
cjfa-37582	311	8	xa	xa	PROPN
cjfa-37582	311	9	tio	tio	PROPN
cjfa-37582	311	10	n	n	PROPN
cjfa-37582	311	11	is	be	AUX
cjfa-37582	311	12	e	e	NOUN
cjfa-37582	311	13	qu	qu	X
cjfa-37582	311	14	iv	iv	PROPN
cjfa-37582	311	15	al	al	PROPN
cjfa-37582	311	16	en	en	PROPN
cjfa-37582	311	17	t	t	PROPN
cjfa-37582	311	18	t	t	X
cjfa-37582	311	19	o	o	X
cjfa-37582	311	20	th	th	X
cjfa-37582	311	21	e	e	X
cjfa-37582	311	22	pa	pa	PROPN
cjfa-37582	311	23	yo	yo	PROPN
cjfa-37582	311	24	ut	ut	PROPN
cjfa-37582	311	25	in	in	ADP
cjfa-37582	311	26	tr	tr	PROPN
cjfa-37582	311	27	ea	ea	X
cjfa-37582	311	28	tm	tm	PROPN
cjfa-37582	311	29	en	en	PROPN
cjfa-37582	311	30	t	t	PROPN
cjfa-37582	311	31	n	n	PROPN
cjfa-37582	311	32	t	t	NOUN
cjfa-37582	311	33	investment	investment	NOUN
cjfa-37582	311	34	and	and	CCONJ
cjfa-37582	311	35	return	return	VERB
cjfa-37582	311	36	on	on	ADP
cjfa-37582	311	37	investment	investment	NOUN
cjfa-37582	311	38	are	be	AUX
cjfa-37582	311	39	tax	tax	NOUN
cjfa-37582	311	40	free	free	ADJ
cjfa-37582	311	41	taxation	taxation	NOUN
cjfa-37582	311	42	of	of	ADP
cjfa-37582	311	43	late	late	ADJ
cjfa-37582	311	44	payout	payout	NOUN
cjfa-37582	311	45	at	at	ADP
cjfa-37582	311	46	tax	tax	NOUN
cjfa-37582	311	47	rate	rate	NOUN
cjfa-37582	311	48	s	s	PART
cjfa-37582	311	49	bt	bt	NOUN
cjfa-37582	311	50	taxation	taxation	NOUN
cjfa-37582	311	51	of	of	ADP
cjfa-37582	311	52	immediate	immediate	ADJ
cjfa-37582	311	53	payout	payout	NOUN
cjfa-37582	311	54	at	at	ADP
cjfa-37582	311	55	tax	tax	NOUN
cjfa-37582	311	56	rate	rate	NOUN
cjfa-37582	311	57	s	s	PART
cjfa-37582	312	1	pa	pa	PROPN
cjfa-37582	312	2	yo	yo	PROPN
cjfa-37582	312	3	ut	ut	PROPN
cjfa-37582	312	4	a	a	DET
cjfa-37582	312	5	ft	ft	INTJ
cjfa-37582	312	6	er	er	INTJ
cjfa-37582	312	7	ta	ta	X
cjfa-37582	312	8	xa	xa	PROPN
cjfa-37582	312	9	tio	tio	PROPN
cjfa-37582	312	10	n	n	PROPN
cjfa-37582	312	11	is	be	AUX
cjfa-37582	312	12	e	e	NOUN
cjfa-37582	312	13	qu	qu	X
cjfa-37582	312	14	iv	iv	PROPN
cjfa-37582	312	15	al	al	PROPN
cjfa-37582	312	16	en	en	PROPN
cjfa-37582	312	17	t	t	PROPN
cjfa-37582	312	18	t	t	X
cjfa-37582	312	19	o	o	X
cjfa-37582	312	20	th	th	X
cjfa-37582	312	21	e	e	X
cjfa-37582	312	22	pa	pa	PROPN
cjfa-37582	312	23	yo	yo	PROPN
cjfa-37582	312	24	ut	ut	PROPN
cjfa-37582	312	25	in	in	ADP
cjfa-37582	312	26	tr	tr	PROPN
cjfa-37582	312	27	ea	ea	X
cjfa-37582	312	28	tm	tm	PROPN
cjfa-37582	312	29	en	en	PROPN
cjfa-37582	312	30	t	t	PROPN
cjfa-37582	312	31	n	n	PROPN
cjfa-37582	312	32	t	t	NOUN
cjfa-37582	312	33	taxation	taxation	NOUN
cjfa-37582	312	34	of	of	ADP
cjfa-37582	312	35	invested	invest	VERB
cjfa-37582	312	36	amount	amount	NOUN
cjfa-37582	312	37	at	at	ADP
cjfa-37582	312	38	tax	tax	NOUN
cjfa-37582	312	39	rate	rate	NOUN
cjfa-37582	312	40	s	s	PART
cjfa-37582	312	41	payout	payout	NOUN
cjfa-37582	312	42	and	and	CCONJ
cjfa-37582	312	43	yield	yield	NOUN
cjfa-37582	312	44	are	be	AUX
cjfa-37582	312	45	tax	tax	NOUN
cjfa-37582	312	46	free	free	ADJ
cjfa-37582	312	47	it	it	PRON
cjfa-37582	312	48	taxation	taxation	NOUN
cjfa-37582	312	49	of	of	ADP
cjfa-37582	312	50	immediate	immediate	ADJ
cjfa-37582	312	51	payout	payout	NOUN
cjfa-37582	312	52	at	at	ADP
cjfa-37582	312	53	tax	tax	NOUN
cjfa-37582	312	54	rate	rate	NOUN
cjfa-37582	312	55	s	s	PART
cjfa-37582	312	56	table	table	NOUN
cjfa-37582	312	57	1	1	NUM
cjfa-37582	312	58	.	.	PUNCT
cjfa-37582	312	59	characteristics	characteristic	NOUN
cjfa-37582	312	60	of	of	ADP
cjfa-37582	312	61	treatments	treatment	NOUN
cjfa-37582	312	62	and	and	CCONJ
cjfa-37582	312	63	payout	payout	ADJ
cjfa-37582	312	64	structure	structure	NOUN
cjfa-37582	312	65	treatment	treatment	NOUN
cjfa-37582	312	66	type	type	NOUN
cjfa-37582	312	67	of	of	ADP
cjfa-37582	312	68	taxation	taxation	NOUN
cjfa-37582	312	69	payment	payment	NOUN
cjfa-37582	312	70	structure	structure	NOUN
cjfa-37582	312	71	immediate	immediate	ADJ
cjfa-37582	312	72	payout	payout	NOUN
cjfa-37582	312	73	saving	save	VERB
cjfa-37582	312	74	nt	not	PART
cjfa-37582	312	75	no	no	DET
cjfa-37582	312	76	tax	tax	NOUN
cjfa-37582	312	77	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	312	78	�	�	PROPN
cjfa-37582	312	79	�	�	PROPN
cjfa-37582	312	80	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	312	81	�	�	PROPN
cjfa-37582	312	82	�	�	PROPN
cjfa-37582	312	83	=	=	SYM
cjfa-37582	312	84	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	312	85	�	�	PROPN
cjfa-37582	312	86	�	�	PROPN
cjfa-37582	312	87	∙	∙	PROPN
cjfa-37582	312	88	(	(	PUNCT
cjfa-37582	312	89	1	1	NUM
cjfa-37582	312	90	+	+	CCONJ
cjfa-37582	312	91	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	312	92	dt	dt	X
cjfa-37582	312	93	taxation	taxation	NOUN
cjfa-37582	312	94	of	of	ADP
cjfa-37582	312	95	immediate	immediate	ADJ
cjfa-37582	312	96	payout	payout	NOUN
cjfa-37582	312	97	at	at	ADP
cjfa-37582	312	98	tax	tax	NOUN
cjfa-37582	312	99	rate	rate	NOUN
cjfa-37582	312	100	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	312	101	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	312	102	�	�	NOUN
cjfa-37582	312	103	�	�	NOUN
cjfa-37582	312	104	=	=	SYM
cjfa-37582	312	105	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	312	106	�	�	PROPN
cjfa-37582	312	107	�	�	NOUN
cjfa-37582	312	108	1	1	NUM
cjfa-37582	312	109	−	−	PROPN
cjfa-37582	312	110	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	312	111	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	312	112	�	�	PROPN
cjfa-37582	312	113	�	�	PROPN
cjfa-37582	312	114	=	=	SYM
cjfa-37582	312	115	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	312	116	�	�	PROPN
cjfa-37582	312	117	�	�	PROPN
cjfa-37582	312	118	∙	∙	PROPN
cjfa-37582	312	119	(	(	PUNCT
cjfa-37582	312	120	1	1	NUM
cjfa-37582	312	121	+	+	NUM
cjfa-37582	312	122	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	313	1	∙	∙	NOUN
cjfa-37582	313	2	(	(	PUNCT
cjfa-37582	313	3	1	1	NUM
cjfa-37582	313	4	−	−	NOUN
cjfa-37582	313	5	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	313	6	=	=	SYM
cjfa-37582	313	7	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	8	�	�	NOUN
cjfa-37582	313	9	�	�	NOUN
cjfa-37582	313	10	1	1	NUM
cjfa-37582	313	11	−	−	NOUN
cjfa-37582	313	12	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	13	∙	∙	PROPN
cjfa-37582	313	14	(	(	PUNCT
cjfa-37582	313	15	1	1	NUM
cjfa-37582	313	16	+	+	NUM
cjfa-37582	313	17	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	313	18	∙	∙	NOUN
cjfa-37582	313	19	(	(	PUNCT
cjfa-37582	313	20	1	1	NUM
cjfa-37582	313	21	−	−	PROPN
cjfa-37582	313	22	𝑠𝑠𝑖	𝑠𝑠𝑖	PROPN
cjfa-37582	313	23	=	=	SYM
cjfa-37582	313	24	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	313	25	�	�	PROPN
cjfa-37582	313	26	�	�	PROPN
cjfa-37582	313	27	pa	pa	PROPN
cjfa-37582	313	28	yo	yo	PROPN
cjfa-37582	313	29	ut	ut	PROPN
cjfa-37582	313	30	a	a	DET
cjfa-37582	313	31	fte	fte	NOUN
cjfa-37582	313	32	r	r	NOUN
cjfa-37582	313	33	t	t	NOUN
cjfa-37582	313	34	ax	ax	NOUN
cjfa-37582	313	35	at	at	ADP
cjfa-37582	313	36	io	io	PROPN
cjfa-37582	313	37	n	n	X
cjfa-37582	313	38	is	be	AUX
cjfa-37582	313	39	eq	eq	PROPN
cjfa-37582	313	40	ui	ui	PROPN
cjfa-37582	313	41	va	va	PROPN
cjfa-37582	313	42	le	le	X
cjfa-37582	313	43	nt	not	PART
cjfa-37582	313	44	to	to	ADP
cjfa-37582	313	45	th	th	X
cjfa-37582	313	46	e	e	X
cjfa-37582	313	47	pa	pa	PROPN
cjfa-37582	313	48	yo	yo	PROPN
cjfa-37582	313	49	ut	ut	PROPN
cjfa-37582	313	50	in	in	ADP
cjfa-37582	313	51	tr	tr	PROPN
cjfa-37582	313	52	ea	ea	X
cjfa-37582	313	53	tm	tm	PROPN
cjfa-37582	313	54	en	en	PROPN
cjfa-37582	313	55	t	t	PROPN
cjfa-37582	313	56	n	n	PROPN
cjfa-37582	313	57	t	t	NOUN
cjfa-37582	313	58	investment	investment	NOUN
cjfa-37582	313	59	and	and	CCONJ
cjfa-37582	313	60	return	return	VERB
cjfa-37582	313	61	on	on	ADP
cjfa-37582	313	62	investment	investment	NOUN
cjfa-37582	313	63	are	be	AUX
cjfa-37582	313	64	tax	tax	NOUN
cjfa-37582	313	65	free	free	ADJ
cjfa-37582	313	66	taxation	taxation	NOUN
cjfa-37582	313	67	of	of	ADP
cjfa-37582	313	68	late	late	ADJ
cjfa-37582	313	69	payout	payout	NOUN
cjfa-37582	313	70	at	at	ADP
cjfa-37582	313	71	tax	tax	NOUN
cjfa-37582	313	72	rate	rate	NOUN
cjfa-37582	313	73	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	74	bt	bt	VERB
cjfa-37582	313	75	taxation	taxation	NOUN
cjfa-37582	313	76	of	of	ADP
cjfa-37582	313	77	immediate	immediate	ADJ
cjfa-37582	313	78	payout	payout	NOUN
cjfa-37582	313	79	at	at	ADP
cjfa-37582	313	80	tax	tax	NOUN
cjfa-37582	313	81	rate	rate	NOUN
cjfa-37582	313	82	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	83	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	84	�	�	NOUN
cjfa-37582	313	85	�	�	NOUN
cjfa-37582	313	86	=	=	SYM
cjfa-37582	313	87	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	88	�	�	PROPN
cjfa-37582	313	89	�	�	NOUN
cjfa-37582	313	90	1	1	NUM
cjfa-37582	313	91	−	−	PROPN
cjfa-37582	313	92	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	93	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	313	94	�	�	PROPN
cjfa-37582	313	95	�	�	PROPN
cjfa-37582	313	96	=	=	SYM
cjfa-37582	313	97	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	98	�	�	PROPN
cjfa-37582	313	99	�	�	PROPN
cjfa-37582	313	100	∙	∙	PROPN
cjfa-37582	313	101	(	(	PUNCT
cjfa-37582	313	102	1	1	NUM
cjfa-37582	313	103	−	−	NOUN
cjfa-37582	313	104	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	313	105	∙	∙	PROPN
cjfa-37582	313	106	(	(	PUNCT
cjfa-37582	313	107	1	1	NUM
cjfa-37582	313	108	+	+	CCONJ
cjfa-37582	313	109	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	313	110	=	=	SYM
cjfa-37582	313	111	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	112	�	�	NOUN
cjfa-37582	313	113	�	�	NOUN
cjfa-37582	313	114	1	1	NUM
cjfa-37582	313	115	−	−	NOUN
cjfa-37582	313	116	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	117	∙	∙	PROPN
cjfa-37582	313	118	(	(	PUNCT
cjfa-37582	313	119	1	1	NUM
cjfa-37582	313	120	−	−	NOUN
cjfa-37582	313	121	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	313	122	∙	∙	PROPN
cjfa-37582	313	123	(	(	PUNCT
cjfa-37582	313	124	1	1	NUM
cjfa-37582	313	125	+	+	CCONJ
cjfa-37582	313	126	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	313	127	=	=	SYM
cjfa-37582	313	128	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	313	129	�	�	PROPN
cjfa-37582	313	130	�	�	PROPN
cjfa-37582	313	131	pa	pa	PROPN
cjfa-37582	313	132	yo	yo	PROPN
cjfa-37582	313	133	ut	ut	PROPN
cjfa-37582	313	134	a	a	DET
cjfa-37582	313	135	fte	fte	NOUN
cjfa-37582	313	136	r	r	NOUN
cjfa-37582	313	137	t	t	NOUN
cjfa-37582	313	138	ax	ax	NOUN
cjfa-37582	313	139	at	at	ADP
cjfa-37582	313	140	io	io	PROPN
cjfa-37582	313	141	n	n	X
cjfa-37582	313	142	is	be	AUX
cjfa-37582	313	143	eq	eq	PROPN
cjfa-37582	313	144	ui	ui	PROPN
cjfa-37582	313	145	va	va	PROPN
cjfa-37582	313	146	le	le	X
cjfa-37582	313	147	nt	not	PART
cjfa-37582	313	148	to	to	ADP
cjfa-37582	313	149	th	th	X
cjfa-37582	313	150	e	e	X
cjfa-37582	313	151	pa	pa	PROPN
cjfa-37582	313	152	yo	yo	PROPN
cjfa-37582	313	153	ut	ut	PROPN
cjfa-37582	313	154	in	in	ADP
cjfa-37582	313	155	tr	tr	PROPN
cjfa-37582	313	156	ea	ea	X
cjfa-37582	313	157	tm	tm	PROPN
cjfa-37582	313	158	en	en	PROPN
cjfa-37582	313	159	t	t	PROPN
cjfa-37582	313	160	n	n	PROPN
cjfa-37582	313	161	t	t	NOUN
cjfa-37582	313	162	taxation	taxation	NOUN
cjfa-37582	313	163	of	of	ADP
cjfa-37582	313	164	invested	invest	VERB
cjfa-37582	313	165	amount	amount	NOUN
cjfa-37582	313	166	at	at	ADP
cjfa-37582	313	167	tax	tax	NOUN
cjfa-37582	313	168	rate	rate	NOUN
cjfa-37582	313	169	𝑠𝑠	𝑠𝑠	ADV
cjfa-37582	313	170	payout	payout	NOUN
cjfa-37582	313	171	and	and	CCONJ
cjfa-37582	313	172	yield	yield	NOUN
cjfa-37582	313	173	are	be	AUX
cjfa-37582	313	174	tax	tax	NOUN
cjfa-37582	313	175	free	free	ADJ
cjfa-37582	313	176	it	it	PRON
cjfa-37582	313	177	taxation	taxation	NOUN
cjfa-37582	313	178	of	of	ADP
cjfa-37582	313	179	immediate	immediate	ADJ
cjfa-37582	313	180	payout	payout	NOUN
cjfa-37582	313	181	at	at	ADP
cjfa-37582	313	182	tax	tax	NOUN
cjfa-37582	313	183	rate	rate	NOUN
cjfa-37582	313	184	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	185	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	186	�	�	NOUN
cjfa-37582	313	187	�	�	NOUN
cjfa-37582	313	188	=	=	SYM
cjfa-37582	313	189	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	190	�	�	PROPN
cjfa-37582	313	191	�	�	NOUN
cjfa-37582	313	192	1	1	NUM
cjfa-37582	313	193	−	−	PROPN
cjfa-37582	313	194	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	195	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	313	196	�	�	PROPN
cjfa-37582	313	197	�	�	PROPN
cjfa-37582	313	198	=	=	SYM
cjfa-37582	313	199	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	200	�	�	PROPN
cjfa-37582	313	201	�	�	PROPN
cjfa-37582	313	202	∙	∙	PROPN
cjfa-37582	313	203	(	(	PUNCT
cjfa-37582	313	204	1	1	NUM
cjfa-37582	313	205	−	−	NOUN
cjfa-37582	313	206	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	313	207	∙	∙	PROPN
cjfa-37582	313	208	(	(	PUNCT
cjfa-37582	313	209	1	1	NUM
cjfa-37582	313	210	+	+	CCONJ
cjfa-37582	313	211	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	313	212	�	�	NOUN
cjfa-37582	313	213	𝑖	𝑖	SYM
cjfa-37582	313	214	=	=	SYM
cjfa-37582	313	215	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	313	216	�	�	PROPN
cjfa-37582	313	217	�	�	NOUN
cjfa-37582	313	218	1	1	NUM
cjfa-37582	313	219	−	−	NOUN
cjfa-37582	313	220	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	313	221	∙	∙	PROPN
cjfa-37582	313	222	(	(	PUNCT
cjfa-37582	313	223	1	1	NUM
cjfa-37582	313	224	−	−	NOUN
cjfa-37582	313	225	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	313	226	∙	∙	PROPN
cjfa-37582	313	227	(	(	PUNCT
cjfa-37582	313	228	1	1	NUM
cjfa-37582	313	229	+	+	CCONJ
cjfa-37582	313	230	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	313	231	�	�	X
cjfa-37582	313	232	𝑖	𝑖	SYM
cjfa-37582	313	233	<	<	X
cjfa-37582	313	234	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	313	235	�	�	PROPN
cjfa-37582	313	236	�	�	PROPN
cjfa-37582	313	237	pa	pa	PROPN
cjfa-37582	313	238	yo	yo	PROPN
cjfa-37582	313	239	ut	ut	PROPN
cjfa-37582	313	240	b	b	PROPN
cjfa-37582	313	241	ef	ef	PROPN
cjfa-37582	313	242	or	or	CCONJ
cjfa-37582	313	243	e	e	X
cjfa-37582	313	244	ta	ta	X
cjfa-37582	313	245	xa	xa	PROPN
cjfa-37582	313	246	tio	tio	PROPN
cjfa-37582	313	247	n	n	PROPN
cjfa-37582	313	248	is	be	AUX
cjfa-37582	313	249	eq	eq	PROPN
cjfa-37582	313	250	ui	ui	PROPN
cjfa-37582	313	251	va	va	PROPN
cjfa-37582	313	252	le	le	X
cjfa-37582	313	253	nt	not	PART
cjfa-37582	313	254	to	to	ADP
cjfa-37582	313	255	th	th	X
cjfa-37582	313	256	e	e	X
cjfa-37582	313	257	pa	pa	PROPN
cjfa-37582	313	258	yo	yo	PROPN
cjfa-37582	313	259	ut	ut	PROPN
cjfa-37582	313	260	in	in	ADP
cjfa-37582	313	261	tr	tr	PROPN
cjfa-37582	313	262	ea	ea	X
cjfa-37582	313	263	tm	tm	PROPN
cjfa-37582	313	264	en	en	PROPN
cjfa-37582	313	265	t	t	PROPN
cjfa-37582	313	266	n	n	PROPN
cjfa-37582	313	267	t	t	NOUN
cjfa-37582	313	268	taxation	taxation	NOUN
cjfa-37582	313	269	of	of	ADP
cjfa-37582	313	270	invested	invest	VERB
cjfa-37582	313	271	amount	amount	NOUN
cjfa-37582	313	272	&	&	CCONJ
cjfa-37582	313	273	yield	yield	NOUN
cjfa-37582	313	274	at	at	ADP
cjfa-37582	313	275	tax	tax	NOUN
cjfa-37582	313	276	rate	rate	NOUN
cjfa-37582	313	277	𝑠𝑠	𝑠𝑠	DET
cjfa-37582	313	278	payout	payout	NOUN
cjfa-37582	313	279	is	be	AUX
cjfa-37582	313	280	tax	tax	NOUN
cjfa-37582	313	281	free	free	ADJ
cjfa-37582	313	282	source	source	NOUN
cjfa-37582	313	283	:	:	PUNCT
cjfa-37582	313	284	own	own	ADJ
cjfa-37582	313	285	representation	representation	NOUN
cjfa-37582	313	286	.	.	PUNCT
cjfa-37582	314	1	if	if	SCONJ
cjfa-37582	314	2	participants	participant	NOUN
cjfa-37582	314	3	in	in	ADP
cjfa-37582	314	4	the	the	DET
cjfa-37582	314	5	treatments	treatment	NOUN
cjfa-37582	314	6	deferred	defer	VERB
cjfa-37582	314	7	taxation	taxation	NOUN
cjfa-37582	314	8	and	and	CCONJ
cjfa-37582	314	9	immediate	immediate	ADJ
cjfa-37582	314	10	taxation	taxation	NOUN
cjfa-37582	314	11	integrate	integrate	VERB
cjfa-37582	314	12	the	the	DET
cjfa-37582	314	13	respective	respective	ADJ
cjfa-37582	314	14	tax	tax	NOUN
cjfa-37582	314	15	regulations	regulation	NOUN
cjfa-37582	314	16	correctly	correctly	ADV
cjfa-37582	314	17	in	in	ADP
cjfa-37582	314	18	their	their	PRON
cjfa-37582	314	19	decisions	decision	NOUN
cjfa-37582	314	20	,	,	PUNCT
cjfa-37582	314	21	they	they	PRON
cjfa-37582	314	22	should	should	AUX
cjfa-37582	314	23	reveal	reveal	VERB
cjfa-37582	314	24	the	the	DET
cjfa-37582	314	25	same	same	ADJ
cjfa-37582	314	26	preference	preference	NOUN
cjfa-37582	314	27	for	for	ADP
cjfa-37582	314	28	or	or	CCONJ
cjfa-37582	314	29	against	against	ADP
cjfa-37582	314	30	the	the	DET
cjfa-37582	314	31	formation	formation	NOUN
cjfa-37582	314	32	of	of	ADP
cjfa-37582	314	33	savings	saving	NOUN
cjfa-37582	314	34	as	as	ADP
cjfa-37582	314	35	participants	participant	NOUN
cjfa-37582	314	36	in	in	ADP
cjfa-37582	314	37	the	the	DET
cjfa-37582	314	38	treatment	treatment	NOUN
cjfa-37582	314	39	no	no	DET
cjfa-37582	314	40	tax	tax	NOUN
cjfa-37582	314	41	,	,	PUNCT
cjfa-37582	314	42	since	since	SCONJ
cjfa-37582	314	43	they	they	PRON
cjfa-37582	314	44	are	be	AUX
cjfa-37582	314	45	faced	face	VERB
cjfa-37582	314	46	with	with	ADP
cjfa-37582	314	47	identical	identical	ADJ
cjfa-37582	314	48	net	net	ADJ
cjfa-37582	314	49	payments	payment	NOUN
cjfa-37582	314	50	.	.	PUNCT
cjfa-37582	315	1	also	also	ADV
cjfa-37582	315	2	a	a	DET
cjfa-37582	315	3	bilateral	bilateral	ADJ
cjfa-37582	315	4	comparison	comparison	NOUN
cjfa-37582	315	5	of	of	ADP
cjfa-37582	315	6	the	the	DET
cjfa-37582	315	7	deferred	defer	VERB
cjfa-37582	315	8	taxation	taxation	NOUN
cjfa-37582	315	9	and	and	CCONJ
cjfa-37582	315	10	immediate	immediate	ADJ
cjfa-37582	315	11	taxation	taxation	NOUN
cjfa-37582	315	12	treatments	treatment	NOUN
cjfa-37582	315	13	should	should	AUX
cjfa-37582	315	14	not	not	PART
cjfa-37582	315	15	reveal	reveal	VERB
cjfa-37582	315	16	different	different	ADJ
cjfa-37582	315	17	savings	saving	NOUN
cjfa-37582	315	18	decisions	decision	NOUN
cjfa-37582	315	19	.	.	PUNCT
cjfa-37582	316	1	this	this	DET
cjfa-37582	316	2	results	result	VERB
cjfa-37582	316	3	in	in	ADP
cjfa-37582	316	4	the	the	DET
cjfa-37582	316	5	following	following	ADJ
cjfa-37582	316	6	hypotheses	hypothesis	NOUN
cjfa-37582	316	7	:	:	PUNCT
cjfa-37582	316	8	hypothesis	hypothesis	NOUN
cjfa-37582	316	9	1a	1a	NOUN
cjfa-37582	316	10	:	:	PUNCT
cjfa-37582	316	11	participants	participant	NOUN
cjfa-37582	316	12	in	in	ADP
cjfa-37582	316	13	treatments	treatment	NOUN
cjfa-37582	316	14	no	no	DET
cjfa-37582	316	15	tax	tax	NOUN
cjfa-37582	316	16	and	and	CCONJ
cjfa-37582	316	17	immediate	immediate	ADJ
cjfa-37582	316	18	taxation	taxation	NOUN
cjfa-37582	316	19	show	show	VERB
cjfa-37582	316	20	the	the	DET
cjfa-37582	316	21	same	same	ADJ
cjfa-37582	316	22	decision	decision	NOUN
cjfa-37582	316	23	pattern	pattern	NOUN
cjfa-37582	316	24	concerning	concern	VERB
cjfa-37582	316	25	the	the	DET
cjfa-37582	316	26	number	number	NOUN
cjfa-37582	316	27	of	of	ADP
cjfa-37582	316	28	decisions	decision	NOUN
cjfa-37582	316	29	in	in	ADP
cjfa-37582	316	30	favor	favor	NOUN
cjfa-37582	316	31	of	of	ADP
cjfa-37582	316	32	saving	saving	NOUN
cjfa-37582	316	33	.	.	PUNCT
cjfa-37582	317	1	table	table	NOUN
cjfa-37582	317	2	1	1	NUM
cjfa-37582	317	3	.	.	PUNCT
cjfa-37582	318	1	characteristics	characteristic	NOUN
cjfa-37582	318	2	of	of	ADP
cjfa-37582	318	3	treatments	treatment	NOUN
cjfa-37582	318	4	and	and	CCONJ
cjfa-37582	318	5	payout	payout	ADJ
cjfa-37582	318	6	structure	structure	NOUN
cjfa-37582	318	7	treatment	treatment	NOUN
cjfa-37582	318	8	type	type	NOUN
cjfa-37582	318	9	of	of	ADP
cjfa-37582	318	10	taxation	taxation	NOUN
cjfa-37582	318	11	payment	payment	NOUN
cjfa-37582	318	12	structure	structure	NOUN
cjfa-37582	318	13	immediate	immediate	ADJ
cjfa-37582	318	14	payout	payout	NOUN
cjfa-37582	318	15	saving	save	VERB
cjfa-37582	318	16	nt	not	PART
cjfa-37582	318	17	no	no	DET
cjfa-37582	318	18	tax	tax	NOUN
cjfa-37582	318	19	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	318	20	�	�	PROPN
cjfa-37582	318	21	�	�	PROPN
cjfa-37582	318	22	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	318	23	�	�	PROPN
cjfa-37582	318	24	�	�	PROPN
cjfa-37582	318	25	=	=	SYM
cjfa-37582	318	26	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	318	27	�	�	PROPN
cjfa-37582	318	28	�	�	PROPN
cjfa-37582	318	29	∙	∙	PROPN
cjfa-37582	318	30	(	(	PUNCT
cjfa-37582	318	31	1	1	NUM
cjfa-37582	318	32	+	+	CCONJ
cjfa-37582	318	33	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	318	34	dt	dt	X
cjfa-37582	318	35	taxation	taxation	NOUN
cjfa-37582	318	36	of	of	ADP
cjfa-37582	318	37	immediate	immediate	ADJ
cjfa-37582	318	38	payout	payout	NOUN
cjfa-37582	318	39	at	at	ADP
cjfa-37582	318	40	tax	tax	NOUN
cjfa-37582	318	41	rate	rate	NOUN
cjfa-37582	318	42	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	318	43	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	318	44	�	�	NOUN
cjfa-37582	318	45	�	�	NOUN
cjfa-37582	318	46	=	=	SYM
cjfa-37582	318	47	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	318	48	�	�	PROPN
cjfa-37582	318	49	�	�	NOUN
cjfa-37582	318	50	1	1	NUM
cjfa-37582	318	51	−	−	PROPN
cjfa-37582	318	52	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	318	53	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	318	54	�	�	PROPN
cjfa-37582	318	55	�	�	PROPN
cjfa-37582	318	56	=	=	SYM
cjfa-37582	318	57	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	318	58	�	�	PROPN
cjfa-37582	318	59	�	�	PROPN
cjfa-37582	318	60	∙	∙	PROPN
cjfa-37582	318	61	(	(	PUNCT
cjfa-37582	318	62	1	1	NUM
cjfa-37582	318	63	+	+	NUM
cjfa-37582	318	64	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	318	65	∙	∙	NOUN
cjfa-37582	318	66	(	(	PUNCT
cjfa-37582	318	67	1	1	NUM
cjfa-37582	318	68	−	−	NOUN
cjfa-37582	318	69	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	318	70	=	=	SYM
cjfa-37582	318	71	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	318	72	�	�	NOUN
cjfa-37582	318	73	�	�	NOUN
cjfa-37582	318	74	1	1	NUM
cjfa-37582	318	75	−	−	NOUN
cjfa-37582	318	76	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	318	77	∙	∙	PROPN
cjfa-37582	318	78	(	(	PUNCT
cjfa-37582	318	79	1	1	NUM
cjfa-37582	318	80	+	+	NUM
cjfa-37582	318	81	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	318	82	∙	∙	NOUN
cjfa-37582	318	83	(	(	PUNCT
cjfa-37582	318	84	1	1	NUM
cjfa-37582	318	85	−	−	PROPN
cjfa-37582	318	86	𝑠𝑠𝑖	𝑠𝑠𝑖	PROPN
cjfa-37582	318	87	=	=	SYM
cjfa-37582	318	88	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	318	89	�	�	PROPN
cjfa-37582	318	90	�	�	PROPN
cjfa-37582	319	1	pa	pa	PROPN
cjfa-37582	319	2	yo	yo	PROPN
cjfa-37582	319	3	ut	ut	PROPN
cjfa-37582	319	4	a	a	DET
cjfa-37582	319	5	fte	fte	NOUN
cjfa-37582	319	6	r	r	NOUN
cjfa-37582	319	7	t	t	NOUN
cjfa-37582	319	8	ax	ax	NOUN
cjfa-37582	319	9	at	at	ADP
cjfa-37582	319	10	io	io	PROPN
cjfa-37582	319	11	n	n	X
cjfa-37582	319	12	is	be	AUX
cjfa-37582	319	13	eq	eq	PROPN
cjfa-37582	319	14	ui	ui	PROPN
cjfa-37582	319	15	va	va	PROPN
cjfa-37582	319	16	le	le	X
cjfa-37582	319	17	nt	not	PART
cjfa-37582	319	18	to	to	ADP
cjfa-37582	319	19	th	th	X
cjfa-37582	319	20	e	e	X
cjfa-37582	319	21	pa	pa	PROPN
cjfa-37582	319	22	yo	yo	PROPN
cjfa-37582	319	23	ut	ut	PROPN
cjfa-37582	319	24	in	in	ADP
cjfa-37582	319	25	tr	tr	PROPN
cjfa-37582	319	26	ea	ea	X
cjfa-37582	319	27	tm	tm	PROPN
cjfa-37582	319	28	en	en	PROPN
cjfa-37582	319	29	t	t	PROPN
cjfa-37582	319	30	n	n	PROPN
cjfa-37582	319	31	t	t	NOUN
cjfa-37582	319	32	investment	investment	NOUN
cjfa-37582	319	33	and	and	CCONJ
cjfa-37582	319	34	return	return	VERB
cjfa-37582	319	35	on	on	ADP
cjfa-37582	319	36	investment	investment	NOUN
cjfa-37582	319	37	are	be	AUX
cjfa-37582	319	38	tax	tax	NOUN
cjfa-37582	319	39	free	free	ADJ
cjfa-37582	319	40	taxation	taxation	NOUN
cjfa-37582	319	41	of	of	ADP
cjfa-37582	319	42	late	late	ADJ
cjfa-37582	319	43	payout	payout	NOUN
cjfa-37582	319	44	at	at	ADP
cjfa-37582	319	45	tax	tax	NOUN
cjfa-37582	319	46	rate	rate	NOUN
cjfa-37582	319	47	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	319	48	bt	bt	VERB
cjfa-37582	319	49	taxation	taxation	NOUN
cjfa-37582	319	50	of	of	ADP
cjfa-37582	319	51	immediate	immediate	ADJ
cjfa-37582	319	52	payout	payout	NOUN
cjfa-37582	319	53	at	at	ADP
cjfa-37582	319	54	tax	tax	NOUN
cjfa-37582	319	55	rate	rate	NOUN
cjfa-37582	319	56	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	319	57	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	319	58	�	�	NOUN
cjfa-37582	319	59	�	�	NOUN
cjfa-37582	319	60	=	=	SYM
cjfa-37582	319	61	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	319	62	�	�	PROPN
cjfa-37582	319	63	�	�	NOUN
cjfa-37582	319	64	1	1	NUM
cjfa-37582	319	65	−	−	PROPN
cjfa-37582	319	66	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	319	67	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	319	68	�	�	PROPN
cjfa-37582	319	69	�	�	PROPN
cjfa-37582	319	70	=	=	SYM
cjfa-37582	319	71	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	319	72	�	�	PROPN
cjfa-37582	319	73	�	�	PROPN
cjfa-37582	319	74	∙	∙	PROPN
cjfa-37582	319	75	(	(	PUNCT
cjfa-37582	319	76	1	1	NUM
cjfa-37582	319	77	−	−	NOUN
cjfa-37582	319	78	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	319	79	∙	∙	PROPN
cjfa-37582	319	80	(	(	PUNCT
cjfa-37582	319	81	1	1	NUM
cjfa-37582	319	82	+	+	CCONJ
cjfa-37582	319	83	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	319	84	=	=	SYM
cjfa-37582	319	85	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	319	86	�	�	NOUN
cjfa-37582	319	87	�	�	NOUN
cjfa-37582	319	88	1	1	NUM
cjfa-37582	319	89	−	−	NOUN
cjfa-37582	320	1	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	320	2	∙	∙	PROPN
cjfa-37582	320	3	(	(	PUNCT
cjfa-37582	320	4	1	1	NUM
cjfa-37582	320	5	−	−	NOUN
cjfa-37582	320	6	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	320	7	∙	∙	PROPN
cjfa-37582	320	8	(	(	PUNCT
cjfa-37582	320	9	1	1	NUM
cjfa-37582	320	10	+	+	CCONJ
cjfa-37582	320	11	𝑖𝑖𝑖	𝑖𝑖𝑖	NOUN
cjfa-37582	320	12	=	=	SYM
cjfa-37582	320	13	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	320	14	�	�	PROPN
cjfa-37582	320	15	�	�	PROPN
cjfa-37582	320	16	pa	pa	PROPN
cjfa-37582	320	17	yo	yo	PROPN
cjfa-37582	320	18	ut	ut	PROPN
cjfa-37582	320	19	a	a	DET
cjfa-37582	320	20	fte	fte	NOUN
cjfa-37582	320	21	r	r	NOUN
cjfa-37582	320	22	t	t	NOUN
cjfa-37582	320	23	ax	ax	NOUN
cjfa-37582	320	24	at	at	ADP
cjfa-37582	320	25	io	io	PROPN
cjfa-37582	320	26	n	n	X
cjfa-37582	320	27	is	be	AUX
cjfa-37582	320	28	eq	eq	PROPN
cjfa-37582	320	29	ui	ui	PROPN
cjfa-37582	320	30	va	va	PROPN
cjfa-37582	320	31	le	le	X
cjfa-37582	320	32	nt	not	PART
cjfa-37582	320	33	to	to	ADP
cjfa-37582	320	34	th	th	X
cjfa-37582	320	35	e	e	X
cjfa-37582	320	36	pa	pa	PROPN
cjfa-37582	320	37	yo	yo	PROPN
cjfa-37582	320	38	ut	ut	PROPN
cjfa-37582	320	39	in	in	ADP
cjfa-37582	320	40	tr	tr	PROPN
cjfa-37582	320	41	ea	ea	X
cjfa-37582	320	42	tm	tm	PROPN
cjfa-37582	320	43	en	en	PROPN
cjfa-37582	320	44	t	t	PROPN
cjfa-37582	320	45	n	n	PROPN
cjfa-37582	320	46	t	t	NOUN
cjfa-37582	320	47	taxation	taxation	NOUN
cjfa-37582	320	48	of	of	ADP
cjfa-37582	320	49	invested	invest	VERB
cjfa-37582	320	50	amount	amount	NOUN
cjfa-37582	320	51	at	at	ADP
cjfa-37582	320	52	tax	tax	NOUN
cjfa-37582	320	53	rate	rate	NOUN
cjfa-37582	320	54	𝑠𝑠	𝑠𝑠	ADV
cjfa-37582	320	55	payout	payout	NOUN
cjfa-37582	320	56	and	and	CCONJ
cjfa-37582	320	57	yield	yield	NOUN
cjfa-37582	320	58	are	be	AUX
cjfa-37582	320	59	tax	tax	NOUN
cjfa-37582	320	60	free	free	ADJ
cjfa-37582	320	61	it	it	PRON
cjfa-37582	320	62	taxation	taxation	NOUN
cjfa-37582	320	63	of	of	ADP
cjfa-37582	320	64	immediate	immediate	ADJ
cjfa-37582	320	65	payout	payout	NOUN
cjfa-37582	320	66	at	at	ADP
cjfa-37582	320	67	tax	tax	NOUN
cjfa-37582	320	68	rate	rate	NOUN
cjfa-37582	320	69	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	320	70	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	320	71	�	�	NOUN
cjfa-37582	320	72	�	�	NOUN
cjfa-37582	320	73	=	=	SYM
cjfa-37582	320	74	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	320	75	�	�	PROPN
cjfa-37582	320	76	�	�	NOUN
cjfa-37582	320	77	1	1	NUM
cjfa-37582	320	78	−	−	PROPN
cjfa-37582	320	79	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	320	80	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	320	81	�	�	PROPN
cjfa-37582	320	82	�	�	PROPN
cjfa-37582	320	83	=	=	SYM
cjfa-37582	320	84	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	320	85	�	�	PROPN
cjfa-37582	320	86	�	�	PROPN
cjfa-37582	320	87	∙	∙	PROPN
cjfa-37582	320	88	(	(	PUNCT
cjfa-37582	320	89	1	1	NUM
cjfa-37582	320	90	−	−	NOUN
cjfa-37582	320	91	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	320	92	∙	∙	PROPN
cjfa-37582	320	93	(	(	PUNCT
cjfa-37582	320	94	1	1	NUM
cjfa-37582	320	95	+	+	CCONJ
cjfa-37582	320	96	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	320	97	�	�	NOUN
cjfa-37582	320	98	𝑖	𝑖	SYM
cjfa-37582	320	99	=	=	SYM
cjfa-37582	320	100	𝑍𝑍	𝑍𝑍	PROPN
cjfa-37582	320	101	�	�	PROPN
cjfa-37582	320	102	�	�	NOUN
cjfa-37582	320	103	1	1	NUM
cjfa-37582	320	104	−	−	NOUN
cjfa-37582	320	105	𝑠𝑠	𝑠𝑠	ADP
cjfa-37582	320	106	∙	∙	PROPN
cjfa-37582	320	107	(	(	PUNCT
cjfa-37582	320	108	1	1	NUM
cjfa-37582	320	109	−	−	NOUN
cjfa-37582	320	110	𝑠𝑠𝑖	𝑠𝑠𝑖	NOUN
cjfa-37582	320	111	∙	∙	PROPN
cjfa-37582	320	112	(	(	PUNCT
cjfa-37582	320	113	1	1	NUM
cjfa-37582	320	114	+	+	CCONJ
cjfa-37582	320	115	𝑖𝑖	𝑖𝑖	NOUN
cjfa-37582	320	116	�	�	X
cjfa-37582	320	117	𝑖	𝑖	SYM
cjfa-37582	320	118	<	<	X
cjfa-37582	320	119	𝑆𝑆	𝑆𝑆	PROPN
cjfa-37582	320	120	�	�	PROPN
cjfa-37582	320	121	�	�	PROPN
cjfa-37582	320	122	pa	pa	PROPN
cjfa-37582	320	123	yo	yo	PROPN
cjfa-37582	320	124	ut	ut	PROPN
cjfa-37582	320	125	b	b	PROPN
cjfa-37582	320	126	ef	ef	PROPN
cjfa-37582	320	127	or	or	CCONJ
cjfa-37582	320	128	e	e	X
cjfa-37582	320	129	ta	ta	X
cjfa-37582	320	130	xa	xa	PROPN
cjfa-37582	320	131	tio	tio	PROPN
cjfa-37582	320	132	n	n	PROPN
cjfa-37582	320	133	is	be	AUX
cjfa-37582	320	134	eq	eq	PROPN
cjfa-37582	320	135	ui	ui	PROPN
cjfa-37582	320	136	va	va	PROPN
cjfa-37582	320	137	le	le	X
cjfa-37582	320	138	nt	not	PART
cjfa-37582	320	139	to	to	ADP
cjfa-37582	320	140	th	th	X
cjfa-37582	320	141	e	e	X
cjfa-37582	320	142	pa	pa	PROPN
cjfa-37582	320	143	yo	yo	PROPN
cjfa-37582	320	144	ut	ut	PROPN
cjfa-37582	320	145	in	in	ADP
cjfa-37582	320	146	tr	tr	PROPN
cjfa-37582	320	147	ea	ea	X
cjfa-37582	320	148	tm	tm	PROPN
cjfa-37582	320	149	en	en	PROPN
cjfa-37582	320	150	t	t	PROPN
cjfa-37582	320	151	n	n	PROPN
cjfa-37582	320	152	t	t	NOUN
cjfa-37582	320	153	taxation	taxation	NOUN
cjfa-37582	320	154	of	of	ADP
cjfa-37582	320	155	invested	invest	VERB
cjfa-37582	320	156	amount	amount	NOUN
cjfa-37582	320	157	&	&	CCONJ
cjfa-37582	320	158	yield	yield	NOUN
cjfa-37582	320	159	at	at	ADP
cjfa-37582	320	160	tax	tax	NOUN
cjfa-37582	320	161	rate	rate	NOUN
cjfa-37582	320	162	𝑠𝑠	𝑠𝑠	DET
cjfa-37582	320	163	payout	payout	NOUN
cjfa-37582	320	164	is	be	AUX
cjfa-37582	320	165	tax	tax	NOUN
cjfa-37582	320	166	free	free	ADJ
cjfa-37582	320	167	source	source	NOUN
cjfa-37582	320	168	:	:	PUNCT
cjfa-37582	320	169	own	own	ADJ
cjfa-37582	320	170	representation	representation	NOUN
cjfa-37582	320	171	.	.	PUNCT
cjfa-37582	321	1	if	if	SCONJ
cjfa-37582	321	2	participants	participant	NOUN
cjfa-37582	321	3	in	in	ADP
cjfa-37582	321	4	the	the	DET
cjfa-37582	321	5	treatments	treatment	NOUN
cjfa-37582	321	6	deferred	defer	VERB
cjfa-37582	321	7	taxation	taxation	NOUN
cjfa-37582	321	8	and	and	CCONJ
cjfa-37582	321	9	immediate	immediate	ADJ
cjfa-37582	321	10	taxation	taxation	NOUN
cjfa-37582	321	11	integrate	integrate	VERB
cjfa-37582	321	12	the	the	DET
cjfa-37582	321	13	respective	respective	ADJ
cjfa-37582	321	14	tax	tax	NOUN
cjfa-37582	321	15	regulations	regulation	NOUN
cjfa-37582	321	16	correctly	correctly	ADV
cjfa-37582	321	17	in	in	ADP
cjfa-37582	321	18	their	their	PRON
cjfa-37582	321	19	decisions	decision	NOUN
cjfa-37582	321	20	,	,	PUNCT
cjfa-37582	321	21	they	they	PRON
cjfa-37582	321	22	should	should	AUX
cjfa-37582	321	23	reveal	reveal	VERB
cjfa-37582	321	24	the	the	DET
cjfa-37582	321	25	same	same	ADJ
cjfa-37582	321	26	preference	preference	NOUN
cjfa-37582	321	27	for	for	ADP
cjfa-37582	321	28	or	or	CCONJ
cjfa-37582	321	29	against	against	ADP
cjfa-37582	321	30	the	the	DET
cjfa-37582	321	31	formation	formation	NOUN
cjfa-37582	321	32	of	of	ADP
cjfa-37582	321	33	savings	saving	NOUN
cjfa-37582	321	34	as	as	ADP
cjfa-37582	321	35	participants	participant	NOUN
cjfa-37582	321	36	in	in	ADP
cjfa-37582	321	37	the	the	DET
cjfa-37582	321	38	treatment	treatment	NOUN
cjfa-37582	321	39	no	no	DET
cjfa-37582	321	40	tax	tax	NOUN
cjfa-37582	321	41	,	,	PUNCT
cjfa-37582	321	42	since	since	SCONJ
cjfa-37582	321	43	they	they	PRON
cjfa-37582	321	44	are	be	AUX
cjfa-37582	321	45	faced	face	VERB
cjfa-37582	321	46	with	with	ADP
cjfa-37582	321	47	identical	identical	ADJ
cjfa-37582	321	48	net	net	ADJ
cjfa-37582	321	49	payments	payment	NOUN
cjfa-37582	321	50	.	.	PUNCT
cjfa-37582	322	1	also	also	ADV
cjfa-37582	322	2	a	a	DET
cjfa-37582	322	3	bilateral	bilateral	ADJ
cjfa-37582	322	4	comparison	comparison	NOUN
cjfa-37582	322	5	of	of	ADP
cjfa-37582	322	6	the	the	DET
cjfa-37582	322	7	deferred	defer	VERB
cjfa-37582	322	8	taxation	taxation	NOUN
cjfa-37582	322	9	and	and	CCONJ
cjfa-37582	322	10	immediate	immediate	ADJ
cjfa-37582	322	11	taxation	taxation	NOUN
cjfa-37582	322	12	treatments	treatment	NOUN
cjfa-37582	322	13	should	should	AUX
cjfa-37582	322	14	not	not	PART
cjfa-37582	322	15	reveal	reveal	VERB
cjfa-37582	322	16	different	different	ADJ
cjfa-37582	322	17	savings	saving	NOUN
cjfa-37582	322	18	decisions	decision	NOUN
cjfa-37582	322	19	.	.	PUNCT
cjfa-37582	323	1	this	this	DET
cjfa-37582	323	2	results	result	VERB
cjfa-37582	323	3	in	in	ADP
cjfa-37582	323	4	the	the	DET
cjfa-37582	323	5	following	following	ADJ
cjfa-37582	323	6	hypotheses	hypothesis	NOUN
cjfa-37582	323	7	:	:	PUNCT
cjfa-37582	323	8	hypothesis	hypothesis	NOUN
cjfa-37582	323	9	1a	1a	NOUN
cjfa-37582	323	10	:	:	PUNCT
cjfa-37582	323	11	participants	participant	NOUN
cjfa-37582	323	12	in	in	ADP
cjfa-37582	323	13	treatments	treatment	NOUN
cjfa-37582	323	14	no	no	DET
cjfa-37582	323	15	tax	tax	NOUN
cjfa-37582	323	16	and	and	CCONJ
cjfa-37582	323	17	immediate	immediate	ADJ
cjfa-37582	323	18	taxation	taxation	NOUN
cjfa-37582	323	19	show	show	VERB
cjfa-37582	323	20	the	the	DET
cjfa-37582	323	21	same	same	ADJ
cjfa-37582	323	22	decision	decision	NOUN
cjfa-37582	323	23	pattern	pattern	NOUN
cjfa-37582	323	24	concerning	concern	VERB
cjfa-37582	323	25	the	the	DET
cjfa-37582	323	26	number	number	NOUN
cjfa-37582	323	27	of	of	ADP
cjfa-37582	323	28	decisions	decision	NOUN
cjfa-37582	323	29	in	in	ADP
cjfa-37582	323	30	favor	favor	NOUN
cjfa-37582	323	31	of	of	ADP
cjfa-37582	323	32	saving	saving	NOUN
cjfa-37582	323	33	.	.	PUNCT
cjfa-37582	324	1	pa	pa	PROPN
cjfa-37582	324	2	yo	yo	PROPN
cjfa-37582	324	3	ut	ut	PROPN
cjfa-37582	324	4	b	b	PROPN
cjfa-37582	324	5	ef	ef	PROPN
cjfa-37582	324	6	or	or	CCONJ
cjfa-37582	324	7	e	e	X
cjfa-37582	324	8	ta	ta	X
cjfa-37582	324	9	xa	xa	PROPN
cjfa-37582	324	10	tio	tio	PROPN
cjfa-37582	324	11	n	n	PROPN
cjfa-37582	324	12	is	be	AUX
cjfa-37582	324	13	e	e	NOUN
cjfa-37582	324	14	qu	qu	X
cjfa-37582	324	15	iv	iv	X
cjfa-37582	324	16	ale	ale	NOUN
cjfa-37582	324	17	nt	not	PART
cjfa-37582	324	18	to	to	ADP
cjfa-37582	324	19	th	th	NUM
cjfa-37582	324	20	e	e	X
cjfa-37582	324	21	pa	pa	PROPN
cjfa-37582	324	22	yo	yo	PROPN
cjfa-37582	324	23	ut	ut	PROPN
cjfa-37582	324	24	in	in	ADP
cjfa-37582	324	25	tr	tr	PROPN
cjfa-37582	324	26	ea	ea	X
cjfa-37582	324	27	tm	tm	PROPN
cjfa-37582	324	28	en	en	PROPN
cjfa-37582	324	29	t	t	PROPN
cjfa-37582	324	30	n	n	PROPN
cjfa-37582	324	31	t	t	NOUN
cjfa-37582	324	32	taxation	taxation	NOUN
cjfa-37582	324	33	of	of	ADP
cjfa-37582	324	34	invested	invest	VERB
cjfa-37582	324	35	amount	amount	NOUN
cjfa-37582	324	36	&	&	CCONJ
cjfa-37582	324	37	yield	yield	NOUN
cjfa-37582	324	38	at	at	ADP
cjfa-37582	324	39	tax	tax	NOUN
cjfa-37582	324	40	rate	rate	NOUN
cjfa-37582	324	41	s	s	PART
cjfa-37582	324	42	payout	payout	NOUN
cjfa-37582	324	43	is	be	AUX
cjfa-37582	324	44	tax	tax	NOUN
cjfa-37582	324	45	free	free	ADJ
cjfa-37582	324	46	s	s	PROPN
cjfa-37582	324	47	o	o	NOUN
cjfa-37582	324	48	u	u	NOUN
cjfa-37582	324	49	r	r	NOUN
cjfa-37582	324	50	c	c	NOUN
cjfa-37582	324	51	e	e	NOUN
cjfa-37582	324	52	:	:	PUNCT
cjfa-37582	324	53	own	own	ADJ
cjfa-37582	324	54	representation	representation	NOUN
cjfa-37582	324	55	.	.	PUNCT
cjfa-37582	325	1	if	if	SCONJ
cjfa-37582	325	2	participants	participant	NOUN
cjfa-37582	325	3	in	in	ADP
cjfa-37582	325	4	the	the	DET
cjfa-37582	325	5	treatments	treatment	NOUN
cjfa-37582	325	6	deferred	defer	VERB
cjfa-37582	325	7	taxation	taxation	NOUN
cjfa-37582	325	8	and	and	CCONJ
cjfa-37582	325	9	immediate	immediate	ADJ
cjfa-37582	325	10	taxation	taxation	NOUN
cjfa-37582	325	11	integrate	integrate	VERB
cjfa-37582	325	12	the	the	DET
cjfa-37582	325	13	respective	respective	ADJ
cjfa-37582	325	14	tax	tax	NOUN
cjfa-37582	325	15	regulations	regulation	NOUN
cjfa-37582	325	16	correctly	correctly	ADV
cjfa-37582	325	17	in	in	ADP
cjfa-37582	325	18	their	their	PRON
cjfa-37582	325	19	decisions	decision	NOUN
cjfa-37582	325	20	,	,	PUNCT
cjfa-37582	325	21	they	they	PRON
cjfa-37582	325	22	should	should	AUX
cjfa-37582	325	23	reveal	reveal	VERB
cjfa-37582	325	24	the	the	DET
cjfa-37582	325	25	same	same	ADJ
cjfa-37582	325	26	preference	preference	NOUN
cjfa-37582	325	27	for	for	ADP
cjfa-37582	325	28	or	or	CCONJ
cjfa-37582	325	29	against	against	ADP
cjfa-37582	325	30	the	the	DET
cjfa-37582	325	31	formation	formation	NOUN
cjfa-37582	325	32	of	of	ADP
cjfa-37582	325	33	savings	saving	NOUN
cjfa-37582	325	34	as	as	ADP
cjfa-37582	325	35	participants	participant	NOUN
cjfa-37582	325	36	in	in	ADP
cjfa-37582	325	37	the	the	DET
cjfa-37582	325	38	treatment	treatment	NOUN
cjfa-37582	325	39	no	no	DET
cjfa-37582	325	40	tax	tax	NOUN
cjfa-37582	325	41	,	,	PUNCT
cjfa-37582	325	42	since	since	SCONJ
cjfa-37582	325	43	they	they	PRON
cjfa-37582	325	44	are	be	AUX
cjfa-37582	325	45	faced	face	VERB
cjfa-37582	325	46	with	with	ADP
cjfa-37582	325	47	identical	identical	ADJ
cjfa-37582	325	48	net	net	ADJ
cjfa-37582	325	49	payments	payment	NOUN
cjfa-37582	325	50	.	.	PUNCT
cjfa-37582	326	1	also	also	ADV
cjfa-37582	326	2	a	a	DET
cjfa-37582	326	3	bilateral	bilateral	ADJ
cjfa-37582	326	4	comparison	comparison	NOUN
cjfa-37582	326	5	of	of	ADP
cjfa-37582	326	6	the	the	DET
cjfa-37582	326	7	deferred	defer	VERB
cjfa-37582	326	8	taxation	taxation	NOUN
cjfa-37582	326	9	and	and	CCONJ
cjfa-37582	326	10	immediate	immediate	ADJ
cjfa-37582	326	11	taxation	taxation	NOUN
cjfa-37582	326	12	treatments	treatment	NOUN
cjfa-37582	326	13	should	should	AUX
cjfa-37582	326	14	not	not	PART
cjfa-37582	326	15	reveal	reveal	VERB
cjfa-37582	326	16	different	different	ADJ
cjfa-37582	326	17	savings	saving	NOUN
cjfa-37582	326	18	decisions	decision	NOUN
cjfa-37582	326	19	.	.	PUNCT
cjfa-37582	327	1	this	this	DET
cjfa-37582	327	2	results	result	VERB
cjfa-37582	327	3	in	in	ADP
cjfa-37582	327	4	the	the	DET
cjfa-37582	327	5	following	following	ADJ
cjfa-37582	327	6	hypotheses	hypothesis	NOUN
cjfa-37582	327	7	:	:	PUNCT
cjfa-37582	327	8	dominik	dominik	PROPN
cjfa-37582	327	9	tschinkl	tschinkl	PROPN
cjfa-37582	327	10	,	,	PUNCT
cjfa-37582	327	11	nathalie	nathalie	PROPN
cjfa-37582	327	12	weikert	weikert	NOUN
cjfa-37582	327	13	,	,	PUNCT
cjfa-37582	327	14	dirk	dirk	PROPN
cjfa-37582	327	15	kiesewetter168	kiesewetter168	PROPN
cjfa-37582	327	16	hypothesis	hypothesis	NOUN
cjfa-37582	327	17	1a	1a	NOUN
cjfa-37582	327	18	:	:	PUNCT
cjfa-37582	327	19	participants	participant	NOUN
cjfa-37582	327	20	in	in	ADP
cjfa-37582	327	21	treatments	treatment	NOUN
cjfa-37582	327	22	no	no	DET
cjfa-37582	327	23	tax	tax	NOUN
cjfa-37582	327	24	and	and	CCONJ
cjfa-37582	327	25	immediate	immediate	ADJ
cjfa-37582	327	26	taxation	taxation	NOUN
cjfa-37582	327	27	show	show	VERB
cjfa-37582	327	28	the	the	DET
cjfa-37582	327	29	same	same	ADJ
cjfa-37582	327	30	decision	decision	NOUN
cjfa-37582	327	31	pattern	pattern	NOUN
cjfa-37582	327	32	concerning	concern	VERB
cjfa-37582	327	33	the	the	DET
cjfa-37582	327	34	number	number	NOUN
cjfa-37582	327	35	of	of	ADP
cjfa-37582	327	36	decisions	decision	NOUN
cjfa-37582	327	37	in	in	ADP
cjfa-37582	327	38	favor	favor	NOUN
cjfa-37582	327	39	of	of	ADP
cjfa-37582	327	40	saving	saving	NOUN
cjfa-37582	327	41	.	.	PUNCT
cjfa-37582	328	1	hypothesis	hypothesis	NOUN
cjfa-37582	328	2	1b	1b	NUM
cjfa-37582	328	3	:	:	PUNCT
cjfa-37582	328	4	participants	participant	NOUN
cjfa-37582	328	5	in	in	ADP
cjfa-37582	328	6	treatments	treatment	NOUN
cjfa-37582	328	7	no	no	DET
cjfa-37582	328	8	tax	tax	NOUN
cjfa-37582	328	9	and	and	CCONJ
cjfa-37582	328	10	deferred	defer	VERB
cjfa-37582	328	11	taxation	taxation	NOUN
cjfa-37582	328	12	show	show	VERB
cjfa-37582	328	13	the	the	DET
cjfa-37582	328	14	same	same	ADJ
cjfa-37582	328	15	decision	decision	NOUN
cjfa-37582	328	16	pattern	pattern	NOUN
cjfa-37582	328	17	concerning	concern	VERB
cjfa-37582	328	18	the	the	DET
cjfa-37582	328	19	number	number	NOUN
cjfa-37582	328	20	of	of	ADP
cjfa-37582	328	21	decisions	decision	NOUN
cjfa-37582	328	22	in	in	ADP
cjfa-37582	328	23	favor	favor	NOUN
cjfa-37582	328	24	of	of	ADP
cjfa-37582	328	25	saving	saving	NOUN
cjfa-37582	328	26	.	.	PUNCT
cjfa-37582	329	1	hypothesis	hypothesis	NOUN
cjfa-37582	329	2	2	2	NUM
cjfa-37582	329	3	:	:	PUNCT
cjfa-37582	329	4	participants	participant	NOUN
cjfa-37582	329	5	in	in	ADP
cjfa-37582	329	6	treatments	treatment	NOUN
cjfa-37582	329	7	deferred	defer	VERB
cjfa-37582	329	8	taxation	taxation	NOUN
cjfa-37582	329	9	and	and	CCONJ
cjfa-37582	329	10	immediate	immediate	ADJ
cjfa-37582	329	11	taxation	taxation	NOUN
cjfa-37582	329	12	show	show	VERB
cjfa-37582	329	13	the	the	DET
cjfa-37582	329	14	same	same	ADJ
cjfa-37582	329	15	decision	decision	NOUN
cjfa-37582	329	16	pattern	pattern	NOUN
cjfa-37582	329	17	concerning	concern	VERB
cjfa-37582	329	18	the	the	DET
cjfa-37582	329	19	number	number	NOUN
cjfa-37582	329	20	of	of	ADP
cjfa-37582	329	21	decisions	decision	NOUN
cjfa-37582	329	22	in	in	ADP
cjfa-37582	329	23	favor	favor	NOUN
cjfa-37582	329	24	of	of	ADP
cjfa-37582	329	25	saving	saving	NOUN
cjfa-37582	329	26	.	.	PUNCT
cjfa-37582	330	1	regarding	regard	VERB
cjfa-37582	330	2	an	an	DET
cjfa-37582	330	3	income	income	NOUN
cjfa-37582	330	4	tax	tax	NOUN
cjfa-37582	330	5	regime	regime	NOUN
cjfa-37582	330	6	,	,	PUNCT
cjfa-37582	330	7	the	the	DET
cjfa-37582	330	8	periodically	periodically	ADV
cjfa-37582	330	9	accruing	accrue	VERB
cjfa-37582	330	10	returns	return	NOUN
cjfa-37582	330	11	on	on	ADP
cjfa-37582	330	12	capital	capital	NOUN
cjfa-37582	330	13	are	be	AUX
cjfa-37582	330	14	taxable	taxable	ADJ
cjfa-37582	330	15	.	.	PUNCT
cjfa-37582	331	1	consequently	consequently	ADV
cjfa-37582	331	2	,	,	PUNCT
cjfa-37582	331	3	the	the	DET
cjfa-37582	331	4	participants	participant	NOUN
cjfa-37582	331	5	’	'	PUNCT
cjfa-37582	331	6	prefe	prefe	ADJ
cjfa-37582	331	7	rence	rence	NOUN
cjfa-37582	331	8	for	for	ADP
cjfa-37582	331	9	savings	saving	NOUN
cjfa-37582	331	10	formation	formation	NOUN
cjfa-37582	331	11	in	in	ADP
cjfa-37582	331	12	the	the	DET
cjfa-37582	331	13	income	income	NOUN
cjfa-37582	331	14	tax	tax	NOUN
cjfa-37582	331	15	treatment	treatment	NOUN
cjfa-37582	331	16	should	should	AUX
cjfa-37582	331	17	be	be	AUX
cjfa-37582	331	18	lower	low	ADJ
cjfa-37582	331	19	than	than	ADP
cjfa-37582	331	20	in	in	ADP
cjfa-37582	331	21	the	the	DET
cjfa-37582	331	22	other	other	ADJ
cjfa-37582	331	23	treatments	treatment	NOUN
cjfa-37582	331	24	:	:	PUNCT
cjfa-37582	331	25	hypothesis	hypothesis	NOUN
cjfa-37582	331	26	3	3	NUM
cjfa-37582	331	27	:	:	PUNCT
cjfa-37582	331	28	participants	participant	NOUN
cjfa-37582	331	29	in	in	ADP
cjfa-37582	331	30	the	the	DET
cjfa-37582	331	31	treatment	treatment	NOUN
cjfa-37582	331	32	income	income	NOUN
cjfa-37582	331	33	tax	tax	NOUN
cjfa-37582	331	34	decide	decide	VERB
cjfa-37582	331	35	less	less	ADV
cjfa-37582	331	36	often	often	ADV
cjfa-37582	331	37	in	in	ADP
cjfa-37582	331	38	favor	favor	NOUN
cjfa-37582	331	39	of	of	ADP
cjfa-37582	331	40	saving	save	VERB
cjfa-37582	331	41	than	than	ADP
cjfa-37582	331	42	those	those	PRON
cjfa-37582	331	43	in	in	ADP
cjfa-37582	331	44	the	the	DET
cjfa-37582	331	45	other	other	ADJ
cjfa-37582	331	46	treatments	treatment	NOUN
cjfa-37582	331	47	.	.	PUNCT
cjfa-37582	332	1	research	research	NOUN
cjfa-37582	332	2	methodology	methodology	NOUN
cjfa-37582	332	3	and	and	CCONJ
cjfa-37582	332	4	research	research	NOUN
cjfa-37582	332	5	process	process	NOUN
cjfa-37582	332	6	we	we	PRON
cjfa-37582	332	7	analyze	analyze	VERB
cjfa-37582	332	8	whether	whether	SCONJ
cjfa-37582	332	9	and	and	CCONJ
cjfa-37582	332	10	to	to	ADP
cjfa-37582	332	11	what	what	DET
cjfa-37582	332	12	extent	extent	NOUN
cjfa-37582	332	13	taxation	taxation	NOUN
cjfa-37582	332	14	influences	influence	VERB
cjfa-37582	332	15	savings	saving	NOUN
cjfa-37582	332	16	decisions	decision	NOUN
cjfa-37582	332	17	in	in	ADP
cjfa-37582	332	18	two	two	NUM
cjfa-37582	332	19	steps	step	NOUN
cjfa-37582	332	20	:	:	PUNCT
cjfa-37582	332	21	part	part	NOUN
cjfa-37582	332	22	1	1	NUM
cjfa-37582	332	23	of	of	ADP
cjfa-37582	332	24	the	the	DET
cjfa-37582	332	25	experiment	experiment	NOUN
cjfa-37582	332	26	is	be	AUX
cjfa-37582	332	27	based	base	VERB
cjfa-37582	332	28	on	on	ADP
cjfa-37582	332	29	the	the	DET
cjfa-37582	332	30	contribution	contribution	NOUN
cjfa-37582	332	31	of	of	ADP
cjfa-37582	332	32	harrison	harrison	PROPN
cjfa-37582	332	33	,	,	PUNCT
cjfa-37582	332	34	lau	lau	PROPN
cjfa-37582	332	35	and	and	CCONJ
cjfa-37582	332	36	williams	williams	PROPN
cjfa-37582	332	37	(	(	PUNCT
cjfa-37582	332	38	2002	2002	NUM
cjfa-37582	332	39	)	)	PUNCT
cjfa-37582	332	40	.	.	PUNCT
cjfa-37582	333	1	at	at	ADP
cjfa-37582	333	2	first	first	ADV
cjfa-37582	333	3	,	,	PUNCT
cjfa-37582	333	4	we	we	PRON
cjfa-37582	333	5	measure	measure	VERB
cjfa-37582	333	6	the	the	DET
cjfa-37582	333	7	time	time	NOUN
cjfa-37582	333	8	preferences	preference	NOUN
cjfa-37582	333	9	of	of	ADP
cjfa-37582	333	10	participants	participant	NOUN
cjfa-37582	333	11	,	,	PUNCT
cjfa-37582	333	12	since	since	SCONJ
cjfa-37582	333	13	these	these	DET
cjfa-37582	333	14	influence	influence	NOUN
cjfa-37582	333	15	their	their	PRON
cjfa-37582	333	16	savings	saving	NOUN
cjfa-37582	333	17	decisions	decision	NOUN
cjfa-37582	333	18	.	.	PUNCT
cjfa-37582	334	1	in	in	ADP
cjfa-37582	334	2	part	part	NOUN
cjfa-37582	334	3	2	2	NUM
cjfa-37582	334	4	each	each	DET
cjfa-37582	334	5	participant	participant	NOUN
cjfa-37582	334	6	is	be	AUX
cjfa-37582	334	7	randomly	randomly	ADV
cjfa-37582	334	8	assigned	assign	VERB
cjfa-37582	334	9	to	to	ADP
cjfa-37582	334	10	one	one	NUM
cjfa-37582	334	11	of	of	ADP
cjfa-37582	334	12	four	four	NUM
cjfa-37582	334	13	treatments	treatment	NOUN
cjfa-37582	334	14	,	,	PUNCT
cjfa-37582	334	15	which	which	PRON
cjfa-37582	334	16	represents	represent	VERB
cjfa-37582	334	17	a	a	DET
cjfa-37582	334	18	between	between	NOUN
cjfa-37582	334	19	-	-	PUNCT
cjfa-37582	334	20	subjects	subject	NOUN
cjfa-37582	334	21	design	design	NOUN
cjfa-37582	334	22	.	.	PUNCT
cjfa-37582	335	1	here	here	ADV
cjfa-37582	335	2	,	,	PUNCT
cjfa-37582	335	3	the	the	DET
cjfa-37582	335	4	participants	participant	NOUN
cjfa-37582	335	5	decide	decide	VERB
cjfa-37582	335	6	between	between	ADP
cjfa-37582	335	7	an	an	DET
cjfa-37582	335	8	early	early	ADJ
cjfa-37582	335	9	payout	payout	NOUN
cjfa-37582	335	10	,	,	PUNCT
cjfa-37582	335	11	which	which	PRON
cjfa-37582	335	12	represents	represent	VERB
cjfa-37582	335	13	immediate	immediate	ADJ
cjfa-37582	335	14	consumption	consumption	NOUN
cjfa-37582	335	15	,	,	PUNCT
cjfa-37582	335	16	and	and	CCONJ
cjfa-37582	335	17	a	a	DET
cjfa-37582	335	18	late	late	ADJ
cjfa-37582	335	19	payout	payout	NOUN
cjfa-37582	335	20	,	,	PUNCT
cjfa-37582	335	21	which	which	PRON
cjfa-37582	335	22	represents	represent	VERB
cjfa-37582	335	23	savings	saving	NOUN
cjfa-37582	335	24	.	.	PUNCT
cjfa-37582	336	1	this	this	DET
cjfa-37582	336	2	part	part	NOUN
cjfa-37582	336	3	also	also	ADV
cjfa-37582	336	4	determines	determine	VERB
cjfa-37582	336	5	the	the	DET
cjfa-37582	336	6	participants	participant	NOUN
cjfa-37582	336	7	’	'	PUNCT
cjfa-37582	336	8	remuneration	remuneration	NOUN
cjfa-37582	336	9	,	,	PUNCT
cjfa-37582	336	10	which	which	PRON
cjfa-37582	336	11	depends	depend	VERB
cjfa-37582	336	12	on	on	ADP
cjfa-37582	336	13	the	the	DET
cjfa-37582	336	14	decisions	decision	NOUN
cjfa-37582	336	15	made	make	VERB
cjfa-37582	336	16	during	during	ADP
cjfa-37582	336	17	the	the	DET
cjfa-37582	336	18	experiment	experiment	NOUN
cjfa-37582	336	19	(	(	PUNCT
cjfa-37582	336	20	and	and	CCONJ
cjfa-37582	336	21	on	on	ADP
cjfa-37582	336	22	chance	chance	NOUN
cjfa-37582	336	23	)	)	PUNCT
cjfa-37582	336	24	.	.	PUNCT
cjfa-37582	337	1	in	in	ADP
cjfa-37582	337	2	order	order	NOUN
cjfa-37582	337	3	to	to	PART
cjfa-37582	337	4	get	get	VERB
cjfa-37582	337	5	this	this	DET
cjfa-37582	337	6	additional	additional	ADJ
cjfa-37582	337	7	reward	reward	NOUN
cjfa-37582	337	8	,	,	PUNCT
cjfa-37582	337	9	the	the	DET
cjfa-37582	337	10	participants	participant	NOUN
cjfa-37582	337	11	have	have	VERB
cjfa-37582	337	12	to	to	PART
cjfa-37582	337	13	fulfill	fulfill	VERB
cjfa-37582	337	14	a	a	DET
cjfa-37582	337	15	task	task	NOUN
cjfa-37582	337	16	before	before	ADV
cjfa-37582	337	17	(	(	PUNCT
cjfa-37582	337	18	“	"	PUNCT
cjfa-37582	337	19	real	real	ADJ
cjfa-37582	337	20	effort	effort	NOUN
cjfa-37582	337	21	task	task	NOUN
cjfa-37582	337	22	”	"	PUNCT
cjfa-37582	337	23	)	)	PUNCT
cjfa-37582	337	24	.	.	PUNCT
cjfa-37582	338	1	this	this	PRON
cjfa-37582	338	2	ensures	ensure	VERB
cjfa-37582	338	3	that	that	SCONJ
cjfa-37582	338	4	the	the	DET
cjfa-37582	338	5	participants	participant	NOUN
cjfa-37582	338	6	have	have	VERB
cjfa-37582	338	7	to	to	PART
cjfa-37582	338	8	work	work	VERB
cjfa-37582	338	9	for	for	ADP
cjfa-37582	338	10	the	the	DET
cjfa-37582	338	11	additional	additional	ADJ
cjfa-37582	338	12	reward	reward	NOUN
cjfa-37582	338	13	and	and	CCONJ
cjfa-37582	338	14	do	do	AUX
cjfa-37582	338	15	not	not	PART
cjfa-37582	338	16	just	just	ADV
cjfa-37582	338	17	get	get	VERB
cjfa-37582	338	18	it	it	PRON
cjfa-37582	338	19	without	without	ADP
cjfa-37582	338	20	any	any	DET
cjfa-37582	338	21	effort	effort	NOUN
cjfa-37582	338	22	.	.	PUNCT
cjfa-37582	339	1	after	after	ADP
cjfa-37582	339	2	part	part	NOUN
cjfa-37582	339	3	2	2	NUM
cjfa-37582	339	4	of	of	ADP
cjfa-37582	339	5	the	the	DET
cjfa-37582	339	6	experiment	experiment	NOUN
cjfa-37582	339	7	,	,	PUNCT
cjfa-37582	339	8	participants	participant	NOUN
cjfa-37582	339	9	answer	answer	VERB
cjfa-37582	339	10	a	a	DET
cjfa-37582	339	11	questionnaire	questionnaire	NOUN
cjfa-37582	339	12	on	on	ADP
cjfa-37582	339	13	socio	socio	NOUN
cjfa-37582	339	14	-	-	ADJ
cjfa-37582	339	15	demographic	demographic	ADJ
cjfa-37582	339	16	and	and	CCONJ
cjfa-37582	339	17	economic	economic	ADJ
cjfa-37582	339	18	characteristics10	characteristics10	NOUN
cjfa-37582	339	19	.	.	PUNCT
cjfa-37582	340	1	10	10	NUM
cjfa-37582	340	2	 	 	SPACE
cjfa-37582	340	3	the	the	DET
cjfa-37582	340	4	socio	socio	NOUN
cjfa-37582	340	5	-	-	PUNCT
cjfa-37582	340	6	demographic	demographic	ADJ
cjfa-37582	340	7	and	and	CCONJ
cjfa-37582	340	8	economic	economic	ADJ
cjfa-37582	340	9	characteristics	characteristic	NOUN
cjfa-37582	340	10	were	be	AUX
cjfa-37582	340	11	included	include	VERB
cjfa-37582	340	12	in	in	ADP
cjfa-37582	340	13	several	several	ADJ
cjfa-37582	340	14	logistic	logistic	ADJ
cjfa-37582	340	15	regression	regression	NOUN
cjfa-37582	340	16	analysis	analysis	NOUN
cjfa-37582	340	17	,	,	PUNCT
cjfa-37582	340	18	which	which	PRON
cjfa-37582	340	19	are	be	AUX
cjfa-37582	340	20	available	available	ADJ
cjfa-37582	340	21	from	from	ADP
cjfa-37582	340	22	the	the	DET
cjfa-37582	340	23	authors	author	NOUN
cjfa-37582	340	24	upon	upon	SCONJ
cjfa-37582	340	25	request	request	NOUN
cjfa-37582	340	26	.	.	PUNCT
cjfa-37582	341	1	the	the	DET
cjfa-37582	341	2	impact	impact	NOUN
cjfa-37582	341	3	of	of	ADP
cjfa-37582	341	4	taxes	taxis	NOUN
cjfa-37582	341	5	on	on	ADP
cjfa-37582	341	6	individual	individual	ADJ
cjfa-37582	341	7	long	long	ADJ
cjfa-37582	341	8	-	-	PUNCT
cjfa-37582	341	9	term	term	NOUN
cjfa-37582	341	10	savings	saving	NOUN
cjfa-37582	341	11	decision	decision	NOUN
cjfa-37582	341	12	169	169	NUM
cjfa-37582	341	13	the	the	DET
cjfa-37582	341	14	experiment	experiment	NOUN
cjfa-37582	341	15	was	be	AUX
cjfa-37582	341	16	conducted	conduct	VERB
cjfa-37582	341	17	in	in	ADP
cjfa-37582	341	18	august	august	PROPN
cjfa-37582	341	19	2018	2018	NUM
cjfa-37582	341	20	at	at	ADP
cjfa-37582	341	21	the	the	DET
cjfa-37582	341	22	julius	julius	PROPN
cjfa-37582	341	23	-	-	PUNCT
cjfa-37582	341	24	maximiliansuniversity	maximiliansuniversity	NOUN
cjfa-37582	341	25	of	of	ADP
cjfa-37582	341	26	wuerzburg	wuerzburg	NOUN
cjfa-37582	341	27	with	with	ADP
cjfa-37582	341	28	a	a	DET
cjfa-37582	341	29	total	total	NOUN
cjfa-37582	341	30	of	of	ADP
cjfa-37582	341	31	80	80	NUM
cjfa-37582	341	32	students11	students11	NOUN
cjfa-37582	341	33	(	(	PUNCT
cjfa-37582	341	34	30	30	NUM
cjfa-37582	341	35	women	woman	NOUN
cjfa-37582	341	36	and	and	CCONJ
cjfa-37582	341	37	50	50	NUM
cjfa-37582	341	38	men	man	NOUN
cjfa-37582	341	39	)	)	PUNCT
cjfa-37582	341	40	in	in	ADP
cjfa-37582	341	41	seven	seven	NUM
cjfa-37582	341	42	sessions	session	NOUN
cjfa-37582	341	43	.	.	PUNCT
cjfa-37582	342	1	the	the	DET
cjfa-37582	342	2	instructions	instruction	NOUN
cjfa-37582	342	3	for	for	ADP
cjfa-37582	342	4	the	the	DET
cjfa-37582	342	5	experiment	experiment	NOUN
cjfa-37582	342	6	were	be	AUX
cjfa-37582	342	7	displayed	display	VERB
cjfa-37582	342	8	to	to	ADP
cjfa-37582	342	9	the	the	DET
cjfa-37582	342	10	participants	participant	NOUN
cjfa-37582	342	11	on	on	ADP
cjfa-37582	342	12	the	the	DET
cjfa-37582	342	13	computer	computer	NOUN
cjfa-37582	342	14	screen	screen	NOUN
cjfa-37582	342	15	and	and	CCONJ
cjfa-37582	342	16	additionally	additionally	ADV
cjfa-37582	342	17	provided	provide	VERB
cjfa-37582	342	18	in	in	ADP
cjfa-37582	342	19	paper	paper	NOUN
cjfa-37582	342	20	form	form	NOUN
cjfa-37582	342	21	.	.	PUNCT
cjfa-37582	343	1	apart	apart	ADV
cjfa-37582	343	2	from	from	ADP
cjfa-37582	343	3	a	a	DET
cjfa-37582	343	4	calculator	calculator	NOUN
cjfa-37582	343	5	,	,	PUNCT
cjfa-37582	343	6	the	the	DET
cjfa-37582	343	7	participants	participant	NOUN
cjfa-37582	343	8	were	be	AUX
cjfa-37582	343	9	not	not	PART
cjfa-37582	343	10	allowed	allow	VERB
cjfa-37582	343	11	to	to	PART
cjfa-37582	343	12	use	use	VERB
cjfa-37582	343	13	any	any	DET
cjfa-37582	343	14	other	other	ADJ
cjfa-37582	343	15	tools	tool	NOUN
cjfa-37582	343	16	.	.	PUNCT
cjfa-37582	344	1	the	the	DET
cjfa-37582	344	2	experiment	experiment	NOUN
cjfa-37582	344	3	was	be	AUX
cjfa-37582	344	4	created	create	VERB
cjfa-37582	344	5	with	with	ADP
cjfa-37582	344	6	the	the	DET
cjfa-37582	344	7	browser	browser	NOUN
cjfa-37582	344	8	-	-	PUNCT
cjfa-37582	344	9	based	base	VERB
cjfa-37582	344	10	application	application	NOUN
cjfa-37582	344	11	enterprise	enterprise	NOUN
cjfa-37582	344	12	feedback	feedback	NOUN
cjfa-37582	344	13	suite	suite	NOUN
cjfa-37582	344	14	(	(	PUNCT
cjfa-37582	344	15	efs	efs	PROPN
cjfa-37582	344	16	)	)	PUNCT
cjfa-37582	344	17	survey	survey	NOUN
cjfa-37582	344	18	.	.	PUNCT
cjfa-37582	345	1	on	on	ADP
cjfa-37582	345	2	average	average	ADJ
cjfa-37582	345	3	each	each	DET
cjfa-37582	345	4	session	session	NOUN
cjfa-37582	345	5	lasted	last	VERB
cjfa-37582	345	6	about	about	ADV
cjfa-37582	345	7	75	75	NUM
cjfa-37582	345	8	minutes12	minutes12	NOUN
cjfa-37582	345	9	.	.	PUNCT
cjfa-37582	346	1	at	at	ADP
cjfa-37582	346	2	the	the	DET
cjfa-37582	346	3	end	end	NOUN
cjfa-37582	346	4	of	of	ADP
cjfa-37582	346	5	a	a	DET
cjfa-37582	346	6	session	session	NOUN
cjfa-37582	346	7	,	,	PUNCT
cjfa-37582	346	8	each	each	DET
cjfa-37582	346	9	participant	participant	NOUN
cjfa-37582	346	10	received	receive	VERB
cjfa-37582	346	11	a	a	DET
cjfa-37582	346	12	show	show	NOUN
cjfa-37582	346	13	-	-	PUNCT
cjfa-37582	346	14	up	up	ADP
cjfa-37582	346	15	fee	fee	NOUN
cjfa-37582	346	16	of	of	ADP
cjfa-37582	346	17	five	five	NUM
cjfa-37582	346	18	euros	euro	NOUN
cjfa-37582	346	19	in	in	ADP
cjfa-37582	346	20	cash	cash	NOUN
cjfa-37582	346	21	.	.	PUNCT
cjfa-37582	347	1	in	in	ADP
cjfa-37582	347	2	addition	addition	NOUN
cjfa-37582	347	3	,	,	PUNCT
cjfa-37582	347	4	only	only	ADV
cjfa-37582	347	5	one	one	NUM
cjfa-37582	347	6	randomly	randomly	ADV
cjfa-37582	347	7	selected	select	VERB
cjfa-37582	347	8	decision	decision	NOUN
cjfa-37582	347	9	from	from	ADP
cjfa-37582	347	10	part	part	NOUN
cjfa-37582	347	11	2	2	NUM
cjfa-37582	347	12	of	of	ADP
cjfa-37582	347	13	the	the	DET
cjfa-37582	347	14	experiment	experiment	NOUN
cjfa-37582	347	15	determined	determine	VERB
cjfa-37582	347	16	the	the	DET
cjfa-37582	347	17	amount	amount	NOUN
cjfa-37582	347	18	of	of	ADP
cjfa-37582	347	19	the	the	DET
cjfa-37582	347	20	total	total	ADJ
cjfa-37582	347	21	payout	payout	NOUN
cjfa-37582	347	22	for	for	ADP
cjfa-37582	347	23	a	a	DET
cjfa-37582	347	24	participant	participant	NOUN
cjfa-37582	347	25	.	.	PUNCT
cjfa-37582	348	1	the	the	DET
cjfa-37582	348	2	mean	mean	NOUN
cjfa-37582	348	3	of	of	ADP
cjfa-37582	348	4	the	the	DET
cjfa-37582	348	5	additional	additional	ADJ
cjfa-37582	348	6	payout	payout	NOUN
cjfa-37582	348	7	over	over	ADP
cjfa-37582	348	8	the	the	DET
cjfa-37582	348	9	80	80	NUM
cjfa-37582	348	10	participants	participant	NOUN
cjfa-37582	348	11	was	be	AUX
cjfa-37582	348	12	14.89	14.89	NUM
cjfa-37582	348	13	euros13	euros13	NOUN
cjfa-37582	348	14	.	.	PUNCT
cjfa-37582	349	1	thus	thus	ADV
cjfa-37582	349	2	,	,	PUNCT
cjfa-37582	349	3	the	the	DET
cjfa-37582	349	4	mean	mean	ADJ
cjfa-37582	349	5	value	value	NOUN
cjfa-37582	349	6	of	of	ADP
cjfa-37582	349	7	the	the	DET
cjfa-37582	349	8	total	total	ADJ
cjfa-37582	349	9	payout	payout	NOUN
cjfa-37582	349	10	including	include	VERB
cjfa-37582	349	11	the	the	DET
cjfa-37582	349	12	participation	participation	NOUN
cjfa-37582	349	13	fee	fee	NOUN
cjfa-37582	349	14	was	be	AUX
cjfa-37582	349	15	19.89	19.89	NUM
cjfa-37582	349	16	euros	euro	NOUN
cjfa-37582	349	17	.	.	PUNCT
cjfa-37582	350	1	based	base	VERB
cjfa-37582	350	2	on	on	ADP
cjfa-37582	350	3	the	the	DET
cjfa-37582	350	4	average	average	ADJ
cjfa-37582	350	5	duration	duration	NOUN
cjfa-37582	350	6	of	of	ADP
cjfa-37582	350	7	a	a	DET
cjfa-37582	350	8	session	session	NOUN
cjfa-37582	350	9	of	of	ADP
cjfa-37582	350	10	approximately	approximately	ADV
cjfa-37582	350	11	75	75	NUM
cjfa-37582	350	12	minutes	minute	NOUN
cjfa-37582	350	13	,	,	PUNCT
cjfa-37582	350	14	this	this	PRON
cjfa-37582	350	15	results	result	VERB
cjfa-37582	350	16	in	in	ADP
cjfa-37582	350	17	an	an	DET
cjfa-37582	350	18	average	average	ADJ
cjfa-37582	350	19	hourly	hourly	ADJ
cjfa-37582	350	20	wage	wage	NOUN
cjfa-37582	350	21	of	of	ADP
cjfa-37582	350	22	approximately	approximately	ADV
cjfa-37582	350	23	15.80	15.80	NUM
cjfa-37582	350	24	euros	euro	NOUN
cjfa-37582	350	25	.	.	PUNCT
cjfa-37582	351	1	we	we	PRON
cjfa-37582	351	2	measure	measure	VERB
cjfa-37582	351	3	the	the	DET
cjfa-37582	351	4	participants	participant	NOUN
cjfa-37582	351	5	’	’	PART
cjfa-37582	351	6	time	time	NOUN
cjfa-37582	351	7	preferences	preference	NOUN
cjfa-37582	351	8	using	use	VERB
cjfa-37582	351	9	the	the	DET
cjfa-37582	351	10	binary	binary	ADJ
cjfa-37582	351	11	choice	choice	NOUN
cjfa-37582	351	12	method	method	NOUN
cjfa-37582	351	13	.	.	PUNCT
cjfa-37582	352	1	this	this	PRON
cjfa-37582	352	2	means	mean	VERB
cjfa-37582	352	3	that	that	SCONJ
cjfa-37582	352	4	the	the	DET
cjfa-37582	352	5	participants	participant	NOUN
cjfa-37582	352	6	are	be	AUX
cjfa-37582	352	7	confronted	confront	VERB
cjfa-37582	352	8	with	with	ADP
cjfa-37582	352	9	a	a	DET
cjfa-37582	352	10	series	series	NOUN
cjfa-37582	352	11	of	of	ADP
cjfa-37582	352	12	decisions	decision	NOUN
cjfa-37582	352	13	in	in	ADP
cjfa-37582	352	14	which	which	PRON
cjfa-37582	352	15	they	they	PRON
cjfa-37582	352	16	have	have	VERB
cjfa-37582	352	17	to	to	PART
cjfa-37582	352	18	choose	choose	VERB
cjfa-37582	352	19	between	between	ADP
cjfa-37582	352	20	an	an	DET
cjfa-37582	352	21	early	early	ADJ
cjfa-37582	352	22	payout	payout	NOUN
cjfa-37582	352	23	and	and	CCONJ
cjfa-37582	352	24	a	a	DET
cjfa-37582	352	25	late	late	ADJ
cjfa-37582	352	26	payout	payout	NOUN
cjfa-37582	352	27	.	.	PUNCT
cjfa-37582	353	1	the	the	DET
cjfa-37582	353	2	two	two	NUM
cjfa-37582	353	3	options	option	NOUN
cjfa-37582	353	4	are	be	AUX
cjfa-37582	353	5	mutually	mutually	ADV
cjfa-37582	353	6	exclusive14	exclusive14	ADJ
cjfa-37582	353	7	.	.	PUNCT
cjfa-37582	354	1	each	each	DET
cjfa-37582	354	2	participant	participant	NOUN
cjfa-37582	354	3	faces	face	VERB
cjfa-37582	354	4	a	a	DET
cjfa-37582	354	5	total	total	NOUN
cjfa-37582	354	6	of	of	ADP
cjfa-37582	354	7	60	60	NUM
cjfa-37582	354	8	decision	decision	NOUN
cjfa-37582	354	9	in	in	ADP
cjfa-37582	354	10	part	part	NOUN
cjfa-37582	354	11	1	1	NUM
cjfa-37582	354	12	of	of	ADP
cjfa-37582	354	13	the	the	DET
cjfa-37582	354	14	experiment	experiment	NOUN
cjfa-37582	354	15	,	,	PUNCT
cjfa-37582	354	16	divided	divide	VERB
cjfa-37582	354	17	into	into	ADP
cjfa-37582	354	18	three	three	NUM
cjfa-37582	354	19	parts	part	NOUN
cjfa-37582	354	20	with	with	ADP
cjfa-37582	354	21	20	20	NUM
cjfa-37582	354	22	decisions	decision	NOUN
cjfa-37582	354	23	each	each	PRON
cjfa-37582	354	24	.	.	PUNCT
cjfa-37582	355	1	in	in	ADP
cjfa-37582	355	2	each	each	PRON
cjfa-37582	355	3	of	of	ADP
cjfa-37582	355	4	these	these	DET
cjfa-37582	355	5	parts	part	NOUN
cjfa-37582	355	6	a	a	DET
cjfa-37582	355	7	different	different	ADJ
cjfa-37582	355	8	time	time	NOUN
cjfa-37582	355	9	horizon	horizon	NOUN
cjfa-37582	355	10	for	for	ADP
cjfa-37582	355	11	late	late	ADJ
cjfa-37582	355	12	payout	payout	NOUN
cjfa-37582	355	13	is	be	AUX
cjfa-37582	355	14	chosen	choose	VERB
cjfa-37582	355	15	.	.	PUNCT
cjfa-37582	356	1	while	while	SCONJ
cjfa-37582	356	2	the	the	DET
cjfa-37582	356	3	(	(	PUNCT
cjfa-37582	356	4	hypothetical	hypothetical	ADJ
cjfa-37582	356	5	)	)	PUNCT
cjfa-37582	356	6	early	early	ADJ
cjfa-37582	356	7	payout	payout	ADJ
cjfa-37582	356	8	11	11	NUM
cjfa-37582	356	9	 	 	SPACE
cjfa-37582	356	10	a	a	DET
cjfa-37582	356	11	common	common	ADJ
cjfa-37582	356	12	criticism	criticism	NOUN
cjfa-37582	356	13	of	of	ADP
cjfa-37582	356	14	experimental	experimental	ADJ
cjfa-37582	356	15	studies	study	NOUN
cjfa-37582	356	16	is	be	AUX
cjfa-37582	356	17	that	that	SCONJ
cjfa-37582	356	18	students	student	NOUN
cjfa-37582	356	19	are	be	AUX
cjfa-37582	356	20	not	not	PART
cjfa-37582	356	21	representative	representative	ADJ
cjfa-37582	356	22	of	of	ADP
cjfa-37582	356	23	the	the	DET
cjfa-37582	356	24	entire	entire	ADJ
cjfa-37582	356	25	population	population	NOUN
cjfa-37582	356	26	.	.	PUNCT
cjfa-37582	357	1	while	while	SCONJ
cjfa-37582	357	2	this	this	PRON
cjfa-37582	357	3	may	may	AUX
cjfa-37582	357	4	be	be	AUX
cjfa-37582	357	5	true	true	ADJ
cjfa-37582	357	6	in	in	ADP
cjfa-37582	357	7	principle	principle	ADJ
cjfa-37582	357	8	,	,	PUNCT
cjfa-37582	357	9	various	various	ADJ
cjfa-37582	357	10	studies	study	NOUN
cjfa-37582	357	11	show	show	VERB
cjfa-37582	357	12	that	that	SCONJ
cjfa-37582	357	13	students	student	NOUN
cjfa-37582	357	14	and	and	CCONJ
cjfa-37582	357	15	non	non	NOUN
cjfa-37582	357	16	-	-	NOUN
cjfa-37582	357	17	students	student	NOUN
cjfa-37582	357	18	,	,	PUNCT
cjfa-37582	357	19	on	on	ADP
cjfa-37582	357	20	the	the	DET
cjfa-37582	357	21	other	other	ADJ
cjfa-37582	357	22	hand	hand	NOUN
cjfa-37582	357	23	,	,	PUNCT
cjfa-37582	357	24	behave	behave	VERB
cjfa-37582	357	25	similarly	similarly	ADV
cjfa-37582	357	26	,	,	PUNCT
cjfa-37582	357	27	see	see	VERB
cjfa-37582	357	28	for	for	ADP
cjfa-37582	357	29	example	example	NOUN
cjfa-37582	357	30	alm	alm	PROPN
cjfa-37582	357	31	,	,	PUNCT
cjfa-37582	357	32	bloomquist	bloomquist	NOUN
cjfa-37582	357	33	and	and	CCONJ
cjfa-37582	357	34	mckee	mckee	PROPN
cjfa-37582	357	35	(	(	PUNCT
cjfa-37582	357	36	2015	2015	NUM
cjfa-37582	357	37	)	)	PUNCT
cjfa-37582	357	38	.	.	PUNCT
cjfa-37582	358	1	using	use	VERB
cjfa-37582	358	2	experiments	experiment	NOUN
cjfa-37582	358	3	on	on	ADP
cjfa-37582	358	4	tax	tax	NOUN
cjfa-37582	358	5	compliance	compliance	NOUN
cjfa-37582	358	6	,	,	PUNCT
cjfa-37582	358	7	they	they	PRON
cjfa-37582	358	8	show	show	VERB
cjfa-37582	358	9	that	that	SCONJ
cjfa-37582	358	10	students	student	NOUN
cjfa-37582	358	11	and	and	CCONJ
cjfa-37582	358	12	non	non	NOUN
cjfa-37582	358	13	-	-	NOUN
cjfa-37582	358	14	students	student	NOUN
cjfa-37582	358	15	exhibit	exhibit	VERB
cjfa-37582	358	16	almost	almost	ADV
cjfa-37582	358	17	identical	identical	ADJ
cjfa-37582	358	18	behavior	behavior	NOUN
cjfa-37582	358	19	.	.	PUNCT
cjfa-37582	359	1	12	12	NUM
cjfa-37582	359	2	 	 	SPACE
cjfa-37582	359	3	the	the	DET
cjfa-37582	359	4	number	number	NOUN
cjfa-37582	359	5	of	of	ADP
cjfa-37582	359	6	participants	participant	NOUN
cjfa-37582	359	7	in	in	ADP
cjfa-37582	359	8	the	the	DET
cjfa-37582	359	9	individual	individual	ADJ
cjfa-37582	359	10	sessions	session	NOUN
cjfa-37582	359	11	varied	varied	ADJ
cjfa-37582	359	12	between	between	ADP
cjfa-37582	359	13	five	five	NUM
cjfa-37582	359	14	and	and	CCONJ
cjfa-37582	359	15	21	21	NUM
cjfa-37582	359	16	.	.	PUNCT
cjfa-37582	360	1	sessions	session	NOUN
cjfa-37582	360	2	with	with	ADP
cjfa-37582	360	3	a	a	DET
cjfa-37582	360	4	larger	large	ADJ
cjfa-37582	360	5	number	number	NOUN
cjfa-37582	360	6	of	of	ADP
cjfa-37582	360	7	participants	participant	NOUN
cjfa-37582	360	8	lasted	last	VERB
cjfa-37582	360	9	longer	long	ADV
cjfa-37582	360	10	than	than	ADP
cjfa-37582	360	11	those	those	PRON
cjfa-37582	360	12	with	with	ADP
cjfa-37582	360	13	fewer	few	ADJ
cjfa-37582	360	14	participants	participant	NOUN
cjfa-37582	360	15	.	.	PUNCT
cjfa-37582	361	1	the	the	DET
cjfa-37582	361	2	shortest	short	ADJ
cjfa-37582	361	3	session	session	NOUN
cjfa-37582	361	4	with	with	ADP
cjfa-37582	361	5	only	only	ADV
cjfa-37582	361	6	five	five	NUM
cjfa-37582	361	7	participants	participant	NOUN
cjfa-37582	361	8	lasted	last	VERB
cjfa-37582	361	9	63	63	NUM
cjfa-37582	361	10	minutes	minute	NOUN
cjfa-37582	361	11	and	and	CCONJ
cjfa-37582	361	12	the	the	DET
cjfa-37582	361	13	longest	long	ADJ
cjfa-37582	361	14	session	session	NOUN
cjfa-37582	361	15	with	with	ADP
cjfa-37582	361	16	21	21	NUM
cjfa-37582	361	17	participants	participant	NOUN
cjfa-37582	361	18	lasted	last	VERB
cjfa-37582	361	19	95	95	NUM
cjfa-37582	361	20	minutes	minute	NOUN
cjfa-37582	361	21	.	.	PUNCT
cjfa-37582	362	1	the	the	DET
cjfa-37582	362	2	reason	reason	NOUN
cjfa-37582	362	3	for	for	ADP
cjfa-37582	362	4	these	these	DET
cjfa-37582	362	5	differences	difference	NOUN
cjfa-37582	362	6	is	be	AUX
cjfa-37582	362	7	mainly	mainly	ADV
cjfa-37582	362	8	due	due	ADJ
cjfa-37582	362	9	to	to	ADP
cjfa-37582	362	10	the	the	DET
cjfa-37582	362	11	fact	fact	NOUN
cjfa-37582	362	12	that	that	SCONJ
cjfa-37582	362	13	the	the	DET
cjfa-37582	362	14	participants	participant	NOUN
cjfa-37582	362	15	were	be	AUX
cjfa-37582	362	16	paid	pay	VERB
cjfa-37582	362	17	individually	individually	ADV
cjfa-37582	362	18	one	one	NUM
cjfa-37582	362	19	after	after	ADP
cjfa-37582	362	20	the	the	DET
cjfa-37582	362	21	other	other	ADJ
cjfa-37582	362	22	after	after	ADP
cjfa-37582	362	23	the	the	DET
cjfa-37582	362	24	experiment	experiment	NOUN
cjfa-37582	362	25	.	.	PUNCT
cjfa-37582	363	1	13	13	NUM
cjfa-37582	363	2	 	 	SPACE
cjfa-37582	363	3	minimum	minimum	NOUN
cjfa-37582	363	4	:	:	PUNCT
cjfa-37582	363	5	7.50	7.50	NUM
cjfa-37582	363	6	€	€	NOUN
cjfa-37582	363	7	,	,	PUNCT
cjfa-37582	363	8	maximum	maximum	ADJ
cjfa-37582	363	9	:	:	PUNCT
cjfa-37582	363	10	25.00	25.00	NUM
cjfa-37582	363	11	€	€	NOUN
cjfa-37582	363	12	,	,	PUNCT
cjfa-37582	363	13	median	median	NOUN
cjfa-37582	363	14	:	:	PUNCT
cjfa-37582	363	15	12.00	12.00	NUM
cjfa-37582	363	16	€	€	NUM
cjfa-37582	363	17	;	;	PUNCT
cjfa-37582	363	18	standard	standard	ADJ
cjfa-37582	363	19	deviation	deviation	NOUN
cjfa-37582	363	20	:	:	PUNCT
cjfa-37582	363	21	5.94	5.94	NUM
cjfa-37582	363	22	€	€	NUM
cjfa-37582	363	23	.	.	PUNCT
cjfa-37582	364	1	14	14	NUM
cjfa-37582	364	2	 	 	SPACE
cjfa-37582	364	3	the	the	DET
cjfa-37582	364	4	structure	structure	NOUN
cjfa-37582	364	5	of	of	ADP
cjfa-37582	364	6	this	this	DET
cjfa-37582	364	7	part	part	NOUN
cjfa-37582	364	8	is	be	AUX
cjfa-37582	364	9	based	base	VERB
cjfa-37582	364	10	on	on	ADP
cjfa-37582	364	11	the	the	DET
cjfa-37582	364	12	procedure	procedure	NOUN
cjfa-37582	364	13	in	in	ADP
cjfa-37582	364	14	harrison	harrison	PROPN
cjfa-37582	364	15	,	,	PUNCT
cjfa-37582	364	16	lau	lau	PROPN
cjfa-37582	364	17	and	and	CCONJ
cjfa-37582	364	18	williams	williams	PROPN
cjfa-37582	364	19	(	(	PUNCT
cjfa-37582	364	20	2002	2002	NUM
cjfa-37582	364	21	)	)	PUNCT
cjfa-37582	364	22	,	,	PUNCT
cjfa-37582	364	23	with	with	ADP
cjfa-37582	364	24	the	the	DET
cjfa-37582	364	25	difference	difference	NOUN
cjfa-37582	364	26	that	that	PRON
cjfa-37582	364	27	in	in	ADP
cjfa-37582	364	28	this	this	DET
cjfa-37582	364	29	part	part	NOUN
cjfa-37582	364	30	of	of	ADP
cjfa-37582	364	31	the	the	DET
cjfa-37582	364	32	experiment	experiment	NOUN
cjfa-37582	364	33	the	the	DET
cjfa-37582	364	34	participants	participant	NOUN
cjfa-37582	364	35	make	make	VERB
cjfa-37582	364	36	only	only	ADV
cjfa-37582	364	37	hypothetical	hypothetical	ADJ
cjfa-37582	364	38	decisions	decision	NOUN
cjfa-37582	364	39	.	.	PUNCT
cjfa-37582	365	1	consequently	consequently	ADV
cjfa-37582	365	2	,	,	PUNCT
cjfa-37582	365	3	they	they	PRON
cjfa-37582	365	4	do	do	AUX
cjfa-37582	365	5	not	not	PART
cjfa-37582	365	6	receive	receive	VERB
cjfa-37582	365	7	separate	separate	ADJ
cjfa-37582	365	8	remuneration	remuneration	NOUN
cjfa-37582	365	9	for	for	ADP
cjfa-37582	365	10	these	these	DET
cjfa-37582	365	11	decisions	decision	NOUN
cjfa-37582	365	12	.	.	PUNCT
cjfa-37582	366	1	dominik	dominik	PROPN
cjfa-37582	366	2	tschinkl	tschinkl	PROPN
cjfa-37582	366	3	,	,	PUNCT
cjfa-37582	366	4	nathalie	nathalie	PROPN
cjfa-37582	366	5	weikert	weikert	PROPN
cjfa-37582	366	6	,	,	PUNCT
cjfa-37582	366	7	dirk	dirk	PROPN
cjfa-37582	366	8	kiesewetter170	kiesewetter170	PROPN
cjfa-37582	366	9	always	always	ADV
cjfa-37582	366	10	takes	take	VERB
cjfa-37582	366	11	place	place	NOUN
cjfa-37582	366	12	one	one	NUM
cjfa-37582	366	13	month	month	NOUN
cjfa-37582	366	14	after	after	ADP
cjfa-37582	366	15	the	the	DET
cjfa-37582	366	16	experiment15	experiment15	NOUN
cjfa-37582	366	17	,	,	PUNCT
cjfa-37582	366	18	the	the	DET
cjfa-37582	366	19	(	(	PUNCT
cjfa-37582	366	20	hypothetical	hypothetical	ADJ
cjfa-37582	366	21	)	)	PUNCT
cjfa-37582	366	22	late	late	ADJ
cjfa-37582	366	23	payout	payout	NOUN
cjfa-37582	366	24	is	be	AUX
cjfa-37582	366	25	made	make	VERB
cjfa-37582	366	26	either	either	CCONJ
cjfa-37582	366	27	in	in	ADP
cjfa-37582	366	28	seven	seven	NUM
cjfa-37582	366	29	months	month	NOUN
cjfa-37582	366	30	(	(	PUNCT
cjfa-37582	366	31	corresponding	correspond	VERB
cjfa-37582	366	32	to	to	ADP
cjfa-37582	366	33	a	a	DET
cjfa-37582	366	34	six	six	NUM
cjfa-37582	366	35	-	-	PUNCT
cjfa-37582	366	36	month	month	NOUN
cjfa-37582	366	37	time	time	NOUN
cjfa-37582	366	38	horizon	horizon	NOUN
cjfa-37582	366	39	between	between	ADP
cjfa-37582	366	40	early	early	ADJ
cjfa-37582	366	41	and	and	CCONJ
cjfa-37582	366	42	late	late	ADJ
cjfa-37582	366	43	payout	payout	NOUN
cjfa-37582	366	44	)	)	PUNCT
cjfa-37582	366	45	,	,	PUNCT
cjfa-37582	366	46	in	in	ADP
cjfa-37582	366	47	13	13	NUM
cjfa-37582	366	48	months	month	NOUN
cjfa-37582	366	49	(	(	PUNCT
cjfa-37582	366	50	one	one	NUM
cjfa-37582	366	51	-	-	PUNCT
cjfa-37582	366	52	year	year	NOUN
cjfa-37582	366	53	time	time	NOUN
cjfa-37582	366	54	horizon	horizon	NOUN
cjfa-37582	366	55	)	)	PUNCT
cjfa-37582	366	56	or	or	CCONJ
cjfa-37582	366	57	in	in	ADP
cjfa-37582	366	58	25	25	NUM
cjfa-37582	366	59	months	month	NOUN
cjfa-37582	366	60	(	(	PUNCT
cjfa-37582	366	61	two	two	NUM
cjfa-37582	366	62	-	-	PUNCT
cjfa-37582	366	63	year	year	NOUN
cjfa-37582	366	64	time	time	NOUN
cjfa-37582	366	65	horizon	horizon	PROPN
cjfa-37582	366	66	)	)	PUNCT
cjfa-37582	366	67	.	.	PUNCT
cjfa-37582	367	1	for	for	ADP
cjfa-37582	367	2	each	each	PRON
cjfa-37582	367	3	of	of	ADP
cjfa-37582	367	4	these	these	DET
cjfa-37582	367	5	three	three	NUM
cjfa-37582	367	6	time	time	NOUN
cjfa-37582	367	7	horizons	horizon	NOUN
cjfa-37582	367	8	,	,	PUNCT
cjfa-37582	367	9	the	the	DET
cjfa-37582	367	10	participants	participant	NOUN
cjfa-37582	367	11	make	make	VERB
cjfa-37582	367	12	20	20	NUM
cjfa-37582	367	13	decisions	decision	NOUN
cjfa-37582	367	14	.	.	PUNCT
cjfa-37582	368	1	the	the	DET
cjfa-37582	368	2	early	early	ADJ
cjfa-37582	368	3	payout	payout	NOUN
cjfa-37582	368	4	is	be	AUX
cjfa-37582	368	5	always	always	ADV
cjfa-37582	368	6	3,000	3,000	NUM
cjfa-37582	368	7	euros	euro	NOUN
cjfa-37582	368	8	,	,	PUNCT
cjfa-37582	368	9	the	the	DET
cjfa-37582	368	10	late	late	ADJ
cjfa-37582	368	11	payout	payout	NOUN
cjfa-37582	368	12	is	be	AUX
cjfa-37582	368	13	always	always	ADV
cjfa-37582	368	14	higher	high	ADJ
cjfa-37582	368	15	than	than	ADP
cjfa-37582	368	16	3,000	3,000	NUM
cjfa-37582	368	17	euros	euro	NOUN
cjfa-37582	368	18	.	.	PUNCT
cjfa-37582	369	1	to	to	PART
cjfa-37582	369	2	determine	determine	VERB
cjfa-37582	369	3	the	the	DET
cjfa-37582	369	4	late	late	ADJ
cjfa-37582	369	5	disbursement	disbursement	NOUN
cjfa-37582	369	6	,	,	PUNCT
cjfa-37582	369	7	nominal	nominal	ADJ
cjfa-37582	369	8	yields	yield	NOUN
cjfa-37582	369	9	vary	vary	VERB
cjfa-37582	369	10	between	between	ADP
cjfa-37582	369	11	2.5	2.5	NUM
cjfa-37582	369	12	and	and	CCONJ
cjfa-37582	369	13	50	50	NUM
cjfa-37582	369	14	percent	percent	NOUN
cjfa-37582	369	15	p.a	p.a	PROPN
cjfa-37582	369	16	.	.	PROPN
cjfa-37582	369	17	,	,	PUNCT
cjfa-37582	369	18	resulting	result	VERB
cjfa-37582	369	19	in	in	ADP
cjfa-37582	369	20	an	an	DET
cjfa-37582	369	21	effective	effective	ADJ
cjfa-37582	369	22	interest	interest	NOUN
cjfa-37582	369	23	rate	rate	NOUN
cjfa-37582	369	24	between	between	ADP
cjfa-37582	369	25	2.52	2.52	NUM
cjfa-37582	369	26	and	and	CCONJ
cjfa-37582	369	27	60.18	60.18	NUM
cjfa-37582	369	28	percent16	percent16	NOUN
cjfa-37582	369	29	.	.	PUNCT
cjfa-37582	370	1	the	the	DET
cjfa-37582	370	2	assumed	assume	VERB
cjfa-37582	370	3	yields	yield	NOUN
cjfa-37582	370	4	are	be	AUX
cjfa-37582	370	5	the	the	DET
cjfa-37582	370	6	same	same	ADJ
cjfa-37582	370	7	for	for	ADP
cjfa-37582	370	8	the	the	DET
cjfa-37582	370	9	12and	12and	NOUN
cjfa-37582	370	10	24	24	NUM
cjfa-37582	370	11	-	-	PUNCT
cjfa-37582	370	12	month	month	NOUN
cjfa-37582	370	13	time	time	NOUN
cjfa-37582	370	14	horizon	horizon	NOUN
cjfa-37582	370	15	.	.	PUNCT
cjfa-37582	371	1	in	in	ADP
cjfa-37582	371	2	the	the	DET
cjfa-37582	371	3	experiment	experiment	NOUN
cjfa-37582	371	4	,	,	PUNCT
cjfa-37582	371	5	nominal	nominal	ADJ
cjfa-37582	371	6	and	and	CCONJ
cjfa-37582	371	7	effective	effective	ADJ
cjfa-37582	371	8	returns	return	NOUN
cjfa-37582	371	9	are	be	AUX
cjfa-37582	371	10	not	not	PART
cjfa-37582	371	11	given	give	VERB
cjfa-37582	371	12	.	.	PUNCT
cjfa-37582	372	1	using	use	VERB
cjfa-37582	372	2	the	the	DET
cjfa-37582	372	3	binary	binary	ADJ
cjfa-37582	372	4	choice	choice	NOUN
cjfa-37582	372	5	method	method	NOUN
cjfa-37582	372	6	,	,	PUNCT
cjfa-37582	372	7	it	it	PRON
cjfa-37582	372	8	is	be	AUX
cjfa-37582	372	9	not	not	PART
cjfa-37582	372	10	possible	possible	ADJ
cjfa-37582	372	11	to	to	PART
cjfa-37582	372	12	determine	determine	VERB
cjfa-37582	372	13	a	a	DET
cjfa-37582	372	14	specific	specific	ADJ
cjfa-37582	372	15	value	value	NOUN
cjfa-37582	372	16	for	for	ADP
cjfa-37582	372	17	the	the	DET
cjfa-37582	372	18	time	time	NOUN
cjfa-37582	372	19	preference	preference	NOUN
cjfa-37582	372	20	rate	rate	NOUN
cjfa-37582	372	21	,	,	PUNCT
cjfa-37582	372	22	but	but	CCONJ
cjfa-37582	372	23	only	only	ADV
cjfa-37582	372	24	an	an	DET
cjfa-37582	372	25	interval	interval	NOUN
cjfa-37582	372	26	.	.	PUNCT
cjfa-37582	373	1	after	after	ADP
cjfa-37582	373	2	measuring	measure	VERB
cjfa-37582	373	3	the	the	DET
cjfa-37582	373	4	time	time	NOUN
cjfa-37582	373	5	preferences	preference	NOUN
cjfa-37582	373	6	the	the	DET
cjfa-37582	373	7	participants	participant	NOUN
cjfa-37582	373	8	have	have	VERB
cjfa-37582	373	9	to	to	PART
cjfa-37582	373	10	complete	complete	VERB
cjfa-37582	373	11	a	a	DET
cjfa-37582	373	12	real	real	ADJ
cjfa-37582	373	13	effort	effort	NOUN
cjfa-37582	373	14	task	task	NOUN
cjfa-37582	373	15	by	by	ADP
cjfa-37582	373	16	digitizing	digitize	VERB
cjfa-37582	373	17	exam	exam	NOUN
cjfa-37582	373	18	results	result	NOUN
cjfa-37582	373	19	from	from	ADP
cjfa-37582	373	20	a	a	DET
cjfa-37582	373	21	handwritten	handwritten	ADJ
cjfa-37582	373	22	list	list	NOUN
cjfa-37582	373	23	.	.	PUNCT
cjfa-37582	374	1	the	the	DET
cjfa-37582	374	2	participants	participant	NOUN
cjfa-37582	374	3	do	do	AUX
cjfa-37582	374	4	not	not	PART
cjfa-37582	374	5	need	need	VERB
cjfa-37582	374	6	any	any	DET
cjfa-37582	374	7	special	special	ADJ
cjfa-37582	374	8	knowledge	knowledge	NOUN
cjfa-37582	374	9	for	for	ADP
cjfa-37582	374	10	this	this	PRON
cjfa-37582	374	11	,	,	PUNCT
cjfa-37582	374	12	but	but	CCONJ
cjfa-37582	374	13	it	it	PRON
cjfa-37582	374	14	requires	require	VERB
cjfa-37582	374	15	a	a	DET
cjfa-37582	374	16	certain	certain	ADJ
cjfa-37582	374	17	mental	mental	ADJ
cjfa-37582	374	18	and	and	CCONJ
cjfa-37582	374	19	real	real	ADJ
cjfa-37582	374	20	work	work	NOUN
cjfa-37582	374	21	effort	effort	NOUN
cjfa-37582	374	22	,	,	PUNCT
cjfa-37582	374	23	which	which	PRON
cjfa-37582	374	24	avoids	avoid	VERB
cjfa-37582	374	25	the	the	DET
cjfa-37582	374	26	“	"	PUNCT
cjfa-37582	374	27	house	house	NOUN
cjfa-37582	374	28	money	money	NOUN
cjfa-37582	374	29	effect”.17	effect”.17	ADP
cjfa-37582	374	30	the	the	DET
cjfa-37582	374	31	reward	reward	NOUN
cjfa-37582	374	32	that	that	PRON
cjfa-37582	374	33	the	the	DET
cjfa-37582	374	34	individual	individual	ADJ
cjfa-37582	374	35	participants	participant	NOUN
cjfa-37582	374	36	can	can	AUX
cjfa-37582	374	37	earn	earn	VERB
cjfa-37582	374	38	in	in	ADP
cjfa-37582	374	39	the	the	DET
cjfa-37582	374	40	further	further	ADJ
cjfa-37582	374	41	course	course	NOUN
cjfa-37582	374	42	of	of	ADP
cjfa-37582	374	43	the	the	DET
cjfa-37582	374	44	experiment	experiment	NOUN
cjfa-37582	374	45	does	do	AUX
cjfa-37582	374	46	not	not	PART
cjfa-37582	374	47	depend	depend	VERB
cjfa-37582	374	48	on	on	ADP
cjfa-37582	374	49	the	the	DET
cjfa-37582	374	50	results	result	NOUN
cjfa-37582	374	51	of	of	ADP
cjfa-37582	374	52	the	the	DET
cjfa-37582	374	53	real	real	ADJ
cjfa-37582	374	54	effort	effort	NOUN
cjfa-37582	374	55	task	task	NOUN
cjfa-37582	374	56	.	.	PUNCT
cjfa-37582	375	1	this	this	PRON
cjfa-37582	375	2	means	mean	VERB
cjfa-37582	375	3	that	that	SCONJ
cjfa-37582	375	4	all	all	DET
cjfa-37582	375	5	participants	participant	NOUN
cjfa-37582	375	6	have	have	VERB
cjfa-37582	375	7	the	the	DET
cjfa-37582	375	8	same	same	ADJ
cjfa-37582	375	9	initial	initial	ADJ
cjfa-37582	375	10	setup	setup	NOUN
cjfa-37582	375	11	for	for	ADP
cjfa-37582	375	12	the	the	DET
cjfa-37582	375	13	following	follow	VERB
cjfa-37582	375	14	decision	decision	NOUN
cjfa-37582	375	15	situations	situation	NOUN
cjfa-37582	375	16	.	.	PUNCT
cjfa-37582	376	1	in	in	ADP
cjfa-37582	376	2	the	the	DET
cjfa-37582	376	3	second	second	ADJ
cjfa-37582	376	4	part	part	NOUN
cjfa-37582	376	5	of	of	ADP
cjfa-37582	376	6	the	the	DET
cjfa-37582	376	7	experiment	experiment	NOUN
cjfa-37582	376	8	,	,	PUNCT
cjfa-37582	376	9	a	a	DET
cjfa-37582	376	10	classic	classic	ADJ
cjfa-37582	376	11	consumption	consumption	NOUN
cjfa-37582	376	12	-	-	PUNCT
cjfa-37582	376	13	savings	saving	NOUN
cjfa-37582	376	14	decision	decision	NOUN
cjfa-37582	376	15	of	of	ADP
cjfa-37582	376	16	an	an	DET
cjfa-37582	376	17	individual	individual	NOUN
cjfa-37582	376	18	is	be	AUX
cjfa-37582	376	19	simulated	simulate	VERB
cjfa-37582	376	20	.	.	PUNCT
cjfa-37582	377	1	the	the	DET
cjfa-37582	377	2	subjects	subject	NOUN
cjfa-37582	377	3	earn	earn	VERB
cjfa-37582	377	4	a	a	DET
cjfa-37582	377	5	certain	certain	ADJ
cjfa-37582	377	6	(	(	PUNCT
cjfa-37582	377	7	fixed	fixed	ADJ
cjfa-37582	377	8	)	)	PUNCT
cjfa-37582	377	9	amount	amount	NOUN
cjfa-37582	377	10	of	of	ADP
cjfa-37582	377	11	money	money	NOUN
cjfa-37582	377	12	through	through	ADP
cjfa-37582	377	13	the	the	DET
cjfa-37582	377	14	real	real	ADJ
cjfa-37582	377	15	effort	effort	NOUN
cjfa-37582	377	16	task	task	NOUN
cjfa-37582	377	17	described	describe	VERB
cjfa-37582	377	18	above	above	ADV
cjfa-37582	377	19	.	.	PUNCT
cjfa-37582	378	1	this	this	DET
cjfa-37582	378	2	amount	amount	NOUN
cjfa-37582	378	3	of	of	ADP
cjfa-37582	378	4	money	money	NOUN
cjfa-37582	378	5	15	15	NUM
cjfa-37582	378	6	 	 	SPACE
cjfa-37582	378	7	the	the	DET
cjfa-37582	378	8	time	time	NOUN
cjfa-37582	378	9	of	of	ADP
cjfa-37582	378	10	early	early	ADJ
cjfa-37582	378	11	payment	payment	NOUN
cjfa-37582	378	12	is	be	AUX
cjfa-37582	378	13	therefore	therefore	ADV
cjfa-37582	378	14	also	also	ADV
cjfa-37582	378	15	in	in	ADP
cjfa-37582	378	16	the	the	DET
cjfa-37582	378	17	future	future	NOUN
cjfa-37582	378	18	(	(	PUNCT
cjfa-37582	378	19	“	"	PUNCT
cjfa-37582	378	20	front	front	ADJ
cjfa-37582	378	21	end	end	NOUN
cjfa-37582	378	22	delay	delay	NOUN
cjfa-37582	378	23	”	"	PUNCT
cjfa-37582	378	24	)	)	PUNCT
cjfa-37582	378	25	.	.	PUNCT
cjfa-37582	379	1	this	this	PRON
cjfa-37582	379	2	prevents	prevent	VERB
cjfa-37582	379	3	participants	participant	NOUN
cjfa-37582	379	4	from	from	ADP
cjfa-37582	379	5	combining	combine	VERB
cjfa-37582	379	6	different	different	ADJ
cjfa-37582	379	7	transaction	transaction	NOUN
cjfa-37582	379	8	costs	cost	NOUN
cjfa-37582	379	9	with	with	ADP
cjfa-37582	379	10	the	the	DET
cjfa-37582	379	11	two	two	NUM
cjfa-37582	379	12	payment	payment	NOUN
cjfa-37582	379	13	alternatives	alternative	NOUN
cjfa-37582	379	14	.	.	PUNCT
cjfa-37582	380	1	thus	thus	ADV
cjfa-37582	380	2	,	,	PUNCT
cjfa-37582	380	3	participants	participant	NOUN
cjfa-37582	380	4	could	could	AUX
cjfa-37582	380	5	ascribe	ascribe	VERB
cjfa-37582	380	6	higher	high	ADJ
cjfa-37582	380	7	transaction	transaction	NOUN
cjfa-37582	380	8	costs	cost	NOUN
cjfa-37582	380	9	and	and	CCONJ
cjfa-37582	380	10	possibly	possibly	ADV
cjfa-37582	380	11	a	a	DET
cjfa-37582	380	12	higher	high	ADJ
cjfa-37582	380	13	risk	risk	NOUN
cjfa-37582	380	14	to	to	ADP
cjfa-37582	380	15	a	a	DET
cjfa-37582	380	16	future	future	ADJ
cjfa-37582	380	17	payment	payment	NOUN
cjfa-37582	380	18	than	than	ADP
cjfa-37582	380	19	to	to	ADP
cjfa-37582	380	20	an	an	DET
cjfa-37582	380	21	immediate	immediate	ADJ
cjfa-37582	380	22	payout	payout	NOUN
cjfa-37582	380	23	.	.	PUNCT
cjfa-37582	381	1	these	these	DET
cjfa-37582	381	2	effects	effect	NOUN
cjfa-37582	381	3	might	might	AUX
cjfa-37582	381	4	distort	distort	VERB
cjfa-37582	381	5	the	the	DET
cjfa-37582	381	6	time	time	NOUN
cjfa-37582	381	7	preference	preference	NOUN
cjfa-37582	381	8	rate	rate	NOUN
cjfa-37582	381	9	of	of	ADP
cjfa-37582	381	10	this	this	DET
cjfa-37582	381	11	participant	participant	NOUN
cjfa-37582	381	12	,	,	PUNCT
cjfa-37582	381	13	see	see	VERB
cjfa-37582	381	14	also	also	ADV
cjfa-37582	381	15	harrison	harrison	PROPN
cjfa-37582	381	16	et	et	PROPN
cjfa-37582	381	17	al	al	PROPN
cjfa-37582	381	18	.	.	PROPN
cjfa-37582	382	1	(	(	PUNCT
cjfa-37582	382	2	2002	2002	NUM
cjfa-37582	382	3	,	,	PUNCT
cjfa-37582	382	4	p.	p.	NOUN
cjfa-37582	382	5	1607	1607	NUM
cjfa-37582	382	6	)	)	PUNCT
cjfa-37582	382	7	.	.	PUNCT
cjfa-37582	383	1	16	16	NUM
cjfa-37582	383	2	 	 	SPACE
cjfa-37582	383	3	as	as	ADP
cjfa-37582	383	4	with	with	ADP
cjfa-37582	383	5	harrison	harrison	PROPN
cjfa-37582	383	6	et	et	PROPN
cjfa-37582	383	7	al	al	PROPN
cjfa-37582	383	8	.	.	PROPN
cjfa-37582	383	9	(	(	PUNCT
cjfa-37582	383	10	2002	2002	NUM
cjfa-37582	383	11	,	,	PUNCT
cjfa-37582	383	12	p.	p.	NOUN
cjfa-37582	383	13	1610	1610	NUM
cjfa-37582	383	14	)	)	PUNCT
cjfa-37582	384	1	we	we	PRON
cjfa-37582	384	2	assume	assume	VERB
cjfa-37582	384	3	quarterly	quarterly	ADJ
cjfa-37582	384	4	interest	interest	NOUN
cjfa-37582	384	5	payment	payment	NOUN
cjfa-37582	384	6	periods	period	NOUN
cjfa-37582	384	7	for	for	ADP
cjfa-37582	384	8	the	the	DET
cjfa-37582	384	9	relation	relation	NOUN
cjfa-37582	384	10	between	between	ADP
cjfa-37582	384	11	nominal	nominal	ADJ
cjfa-37582	384	12	and	and	CCONJ
cjfa-37582	384	13	effective	effective	ADJ
cjfa-37582	384	14	interest	interest	NOUN
cjfa-37582	384	15	rates	rate	NOUN
cjfa-37582	384	16	.	.	PUNCT
cjfa-37582	385	1	17	17	NUM
cjfa-37582	385	2	 	 	SPACE
cjfa-37582	385	3	the	the	DET
cjfa-37582	385	4	house	house	NOUN
cjfa-37582	385	5	money	money	NOUN
cjfa-37582	385	6	effect	effect	NOUN
cjfa-37582	385	7	is	be	AUX
cjfa-37582	385	8	usually	usually	ADV
cjfa-37582	385	9	found	find	VERB
cjfa-37582	385	10	in	in	ADP
cjfa-37582	385	11	investment	investment	NOUN
cjfa-37582	385	12	decisions	decision	NOUN
cjfa-37582	385	13	under	under	ADP
cjfa-37582	385	14	risk	risk	NOUN
cjfa-37582	385	15	.	.	PUNCT
cjfa-37582	386	1	however	however	ADV
cjfa-37582	386	2	,	,	PUNCT
cjfa-37582	386	3	it	it	PRON
cjfa-37582	386	4	is	be	AUX
cjfa-37582	386	5	also	also	ADV
cjfa-37582	386	6	conceivable	conceivable	ADJ
cjfa-37582	386	7	that	that	SCONJ
cjfa-37582	386	8	a	a	DET
cjfa-37582	386	9	similar	similar	ADJ
cjfa-37582	386	10	effect	effect	NOUN
cjfa-37582	386	11	occurs	occur	VERB
cjfa-37582	386	12	in	in	ADP
cjfa-37582	386	13	decisions	decision	NOUN
cjfa-37582	386	14	between	between	ADP
cjfa-37582	386	15	early	early	ADJ
cjfa-37582	386	16	and	and	CCONJ
cjfa-37582	386	17	late	late	ADJ
cjfa-37582	386	18	payouts	payout	NOUN
cjfa-37582	386	19	,	,	PUNCT
cjfa-37582	386	20	so	so	SCONJ
cjfa-37582	386	21	that	that	SCONJ
cjfa-37582	386	22	it	it	PRON
cjfa-37582	386	23	could	could	AUX
cjfa-37582	386	24	become	become	VERB
cjfa-37582	386	25	relevant	relevant	ADJ
cjfa-37582	386	26	for	for	ADP
cjfa-37582	386	27	the	the	DET
cjfa-37582	386	28	experiment	experiment	NOUN
cjfa-37582	386	29	.	.	PUNCT
cjfa-37582	387	1	for	for	ADP
cjfa-37582	387	2	example	example	NOUN
cjfa-37582	387	3	,	,	PUNCT
cjfa-37582	387	4	a	a	DET
cjfa-37582	387	5	participant	participant	NOUN
cjfa-37582	387	6	might	might	AUX
cjfa-37582	387	7	be	be	AUX
cjfa-37582	387	8	more	more	ADV
cjfa-37582	387	9	willing	willing	ADJ
cjfa-37582	387	10	to	to	PART
cjfa-37582	387	11	wait	wait	VERB
cjfa-37582	387	12	a	a	DET
cjfa-37582	387	13	longer	long	ADJ
cjfa-37582	387	14	time	time	NOUN
cjfa-37582	387	15	for	for	ADP
cjfa-37582	387	16	his	his	PRON
cjfa-37582	387	17	payout	payout	NOUN
cjfa-37582	387	18	if	if	SCONJ
cjfa-37582	387	19	he	he	PRON
cjfa-37582	387	20	considers	consider	VERB
cjfa-37582	387	21	this	this	DET
cjfa-37582	387	22	payout	payout	NOUN
cjfa-37582	387	23	to	to	PART
cjfa-37582	387	24	be	be	AUX
cjfa-37582	387	25	a	a	DET
cjfa-37582	387	26	“	"	PUNCT
cjfa-37582	387	27	gift	gift	NOUN
cjfa-37582	387	28	”	"	PUNCT
cjfa-37582	387	29	from	from	ADP
cjfa-37582	387	30	the	the	DET
cjfa-37582	387	31	outset	outset	NOUN
cjfa-37582	387	32	.	.	PUNCT
cjfa-37582	388	1	the	the	DET
cjfa-37582	388	2	results	result	NOUN
cjfa-37582	388	3	of	of	ADP
cjfa-37582	388	4	the	the	DET
cjfa-37582	388	5	literature	literature	NOUN
cjfa-37582	388	6	with	with	ADP
cjfa-37582	388	7	regard	regard	NOUN
cjfa-37582	388	8	to	to	ADP
cjfa-37582	388	9	the	the	DET
cjfa-37582	388	10	house	house	NOUN
cjfa-37582	388	11	money	money	NOUN
cjfa-37582	388	12	effect	effect	NOUN
cjfa-37582	388	13	are	be	AUX
cjfa-37582	388	14	presented	present	VERB
cjfa-37582	388	15	in	in	ADP
cjfa-37582	388	16	clark	clark	PROPN
cjfa-37582	388	17	(	(	PUNCT
cjfa-37582	388	18	2002	2002	NUM
cjfa-37582	388	19	)	)	PUNCT
cjfa-37582	388	20	and	and	CCONJ
cjfa-37582	388	21	weber	weber	PROPN
cjfa-37582	388	22	and	and	CCONJ
cjfa-37582	388	23	zuchel	zuchel	PROPN
cjfa-37582	388	24	(	(	PUNCT
cjfa-37582	388	25	2005	2005	NUM
cjfa-37582	388	26	)	)	PUNCT
cjfa-37582	388	27	for	for	ADP
cjfa-37582	388	28	instance	instance	NOUN
cjfa-37582	388	29	.	.	PUNCT
cjfa-37582	389	1	on	on	ADP
cjfa-37582	389	2	the	the	DET
cjfa-37582	389	3	house	house	NOUN
cjfa-37582	389	4	money	money	NOUN
cjfa-37582	389	5	effect	effect	NOUN
cjfa-37582	389	6	of	of	ADP
cjfa-37582	389	7	risky	risky	ADJ
cjfa-37582	389	8	investment	investment	NOUN
cjfa-37582	389	9	decisions	decision	NOUN
cjfa-37582	389	10	,	,	PUNCT
cjfa-37582	389	11	see	see	VERB
cjfa-37582	389	12	in	in	ADP
cjfa-37582	389	13	particular	particular	ADJ
cjfa-37582	389	14	thaler	thaler	NOUN
cjfa-37582	389	15	and	and	CCONJ
cjfa-37582	389	16	johnson	johnson	PROPN
cjfa-37582	389	17	(	(	PUNCT
cjfa-37582	389	18	1990	1990	NUM
cjfa-37582	389	19	,	,	PUNCT
cjfa-37582	389	20	p.	p.	NOUN
cjfa-37582	389	21	657	657	NUM
cjfa-37582	389	22	)	)	PUNCT
cjfa-37582	389	23	.	.	PUNCT
cjfa-37582	390	1	the	the	DET
cjfa-37582	390	2	impact	impact	NOUN
cjfa-37582	390	3	of	of	ADP
cjfa-37582	390	4	taxes	taxis	NOUN
cjfa-37582	390	5	on	on	ADP
cjfa-37582	390	6	individual	individual	ADJ
cjfa-37582	390	7	long	long	ADJ
cjfa-37582	390	8	-	-	PUNCT
cjfa-37582	390	9	term	term	NOUN
cjfa-37582	390	10	savings	saving	NOUN
cjfa-37582	390	11	decision	decision	NOUN
cjfa-37582	390	12	171	171	NUM
cjfa-37582	390	13	can	can	AUX
cjfa-37582	390	14	be	be	AUX
cjfa-37582	390	15	paid	pay	VERB
cjfa-37582	390	16	out	out	ADP
cjfa-37582	390	17	or	or	CCONJ
cjfa-37582	390	18	saved	save	VERB
cjfa-37582	390	19	instead	instead	ADV
cjfa-37582	390	20	.	.	PUNCT
cjfa-37582	391	1	if	if	SCONJ
cjfa-37582	391	2	the	the	DET
cjfa-37582	391	3	participant	participant	NOUN
cjfa-37582	391	4	decides	decide	VERB
cjfa-37582	391	5	to	to	PART
cjfa-37582	391	6	save	save	VERB
cjfa-37582	391	7	,	,	PUNCT
cjfa-37582	391	8	the	the	DET
cjfa-37582	391	9	saved	save	VERB
cjfa-37582	391	10	amount	amount	NOUN
cjfa-37582	391	11	will	will	AUX
cjfa-37582	391	12	yield	yield	VERB
cjfa-37582	391	13	interest	interest	NOUN
cjfa-37582	391	14	.	.	PUNCT
cjfa-37582	392	1	however	however	ADV
cjfa-37582	392	2	,	,	PUNCT
cjfa-37582	392	3	if	if	SCONJ
cjfa-37582	392	4	the	the	DET
cjfa-37582	392	5	amount	amount	NOUN
cjfa-37582	392	6	is	be	AUX
cjfa-37582	392	7	paid	pay	VERB
cjfa-37582	392	8	out	out	ADP
cjfa-37582	392	9	,	,	PUNCT
cjfa-37582	392	10	the	the	DET
cjfa-37582	392	11	individual	individual	NOUN
cjfa-37582	392	12	receives	receive	VERB
cjfa-37582	392	13	the	the	DET
cjfa-37582	392	14	saved	save	VERB
cjfa-37582	392	15	amount	amount	NOUN
cjfa-37582	392	16	at	at	ADP
cjfa-37582	392	17	face	face	NOUN
cjfa-37582	392	18	value	value	NOUN
cjfa-37582	392	19	.	.	PUNCT
cjfa-37582	393	1	in	in	ADP
cjfa-37582	393	2	reality	reality	NOUN
cjfa-37582	393	3	,	,	PUNCT
cjfa-37582	393	4	the	the	DET
cjfa-37582	393	5	decision	decision	NOUN
cjfa-37582	393	6	regarding	regard	VERB
cjfa-37582	393	7	savings	saving	NOUN
cjfa-37582	393	8	respectively	respectively	ADV
cjfa-37582	393	9	retirement	retirement	NOUN
cjfa-37582	393	10	provisions	provision	NOUN
cjfa-37582	393	11	usually	usually	ADV
cjfa-37582	393	12	covers	cover	VERB
cjfa-37582	393	13	several	several	ADJ
cjfa-37582	393	14	years	year	NOUN
cjfa-37582	393	15	or	or	CCONJ
cjfa-37582	393	16	decades	decade	NOUN
cjfa-37582	393	17	.	.	PUNCT
cjfa-37582	394	1	yet	yet	CCONJ
cjfa-37582	394	2	such	such	DET
cjfa-37582	394	3	a	a	DET
cjfa-37582	394	4	long	long	ADJ
cjfa-37582	394	5	time	time	NOUN
cjfa-37582	394	6	horizon	horizon	NOUN
cjfa-37582	394	7	can	can	AUX
cjfa-37582	394	8	hardly	hardly	ADV
cjfa-37582	394	9	be	be	AUX
cjfa-37582	394	10	depicted	depict	VERB
cjfa-37582	394	11	in	in	ADP
cjfa-37582	394	12	an	an	DET
cjfa-37582	394	13	experiment	experiment	NOUN
cjfa-37582	394	14	.	.	PUNCT
cjfa-37582	395	1	in	in	ADP
cjfa-37582	395	2	order	order	NOUN
cjfa-37582	395	3	to	to	PART
cjfa-37582	395	4	be	be	AUX
cjfa-37582	395	5	able	able	ADJ
cjfa-37582	395	6	to	to	PART
cjfa-37582	395	7	integrate	integrate	VERB
cjfa-37582	395	8	the	the	DET
cjfa-37582	395	9	time	time	NOUN
cjfa-37582	395	10	component	component	NOUN
cjfa-37582	395	11	of	of	ADP
cjfa-37582	395	12	a	a	DET
cjfa-37582	395	13	savings	saving	NOUN
cjfa-37582	395	14	decision	decision	NOUN
cjfa-37582	395	15	into	into	ADP
cjfa-37582	395	16	the	the	DET
cjfa-37582	395	17	experiment	experiment	NOUN
cjfa-37582	395	18	,	,	PUNCT
cjfa-37582	395	19	two	two	NUM
cjfa-37582	395	20	periods	period	NOUN
cjfa-37582	395	21	are	be	AUX
cjfa-37582	395	22	modelled	model	VERB
cjfa-37582	395	23	.	.	PUNCT
cjfa-37582	396	1	if	if	SCONJ
cjfa-37582	396	2	immediate	immediate	ADJ
cjfa-37582	396	3	payout	payout	NOUN
cjfa-37582	396	4	is	be	AUX
cjfa-37582	396	5	chosen	choose	VERB
cjfa-37582	396	6	,	,	PUNCT
cjfa-37582	396	7	payout	payout	NOUN
cjfa-37582	396	8	occurs	occur	VERB
cjfa-37582	396	9	at	at	ADP
cjfa-37582	396	10	an	an	DET
cjfa-37582	396	11	early	early	ADJ
cjfa-37582	396	12	point	point	NOUN
cjfa-37582	396	13	in	in	ADP
cjfa-37582	396	14	time	time	NOUN
cjfa-37582	396	15	but	but	CCONJ
cjfa-37582	396	16	not	not	PART
cjfa-37582	396	17	immediately	immediately	ADV
cjfa-37582	396	18	after	after	SCONJ
cjfa-37582	396	19	the	the	DET
cjfa-37582	396	20	experiment	experiment	NOUN
cjfa-37582	396	21	as	as	ADP
cjfa-37582	396	22	a	a	DET
cjfa-37582	396	23	front	front	ADJ
cjfa-37582	396	24	-	-	PUNCT
cjfa-37582	396	25	end	end	NOUN
cjfa-37582	396	26	delay	delay	NOUN
cjfa-37582	396	27	was	be	AUX
cjfa-37582	396	28	integrated	integrate	VERB
cjfa-37582	396	29	in	in	ADP
cjfa-37582	396	30	order	order	NOUN
cjfa-37582	396	31	to	to	PART
cjfa-37582	396	32	avoid	avoid	VERB
cjfa-37582	396	33	distortions	distortion	NOUN
cjfa-37582	396	34	.	.	PUNCT
cjfa-37582	397	1	in	in	ADP
cjfa-37582	397	2	contrast	contrast	NOUN
cjfa-37582	397	3	,	,	PUNCT
cjfa-37582	397	4	payout	payout	NOUN
cjfa-37582	397	5	occurs	occur	VERB
cjfa-37582	397	6	four	four	NUM
cjfa-37582	397	7	months	month	NOUN
cjfa-37582	397	8	after	after	SCONJ
cjfa-37582	397	9	the	the	DET
cjfa-37582	397	10	experiment	experiment	NOUN
cjfa-37582	397	11	took	take	VERB
cjfa-37582	397	12	place	place	NOUN
cjfa-37582	397	13	,	,	PUNCT
cjfa-37582	397	14	if	if	SCONJ
cjfa-37582	397	15	savings	saving	NOUN
cjfa-37582	397	16	are	be	AUX
cjfa-37582	397	17	chosen	choose	VERB
cjfa-37582	397	18	.	.	PUNCT
cjfa-37582	398	1	lump	lump	NOUN
cjfa-37582	398	2	-	-	PUNCT
cjfa-37582	398	3	sum	sum	NOUN
cjfa-37582	398	4	payments	payment	NOUN
cjfa-37582	398	5	are	be	AUX
cjfa-37582	398	6	made	make	VERB
cjfa-37582	398	7	both	both	PRON
cjfa-37582	398	8	for	for	ADP
cjfa-37582	398	9	immediate	immediate	ADJ
cjfa-37582	398	10	payout	payout	NOUN
cjfa-37582	398	11	and	and	CCONJ
cjfa-37582	398	12	for	for	ADP
cjfa-37582	398	13	savings	saving	NOUN
cjfa-37582	398	14	formation	formation	NOUN
cjfa-37582	398	15	.	.	PUNCT
cjfa-37582	399	1	in	in	ADP
cjfa-37582	399	2	the	the	DET
cjfa-37582	399	3	experiment	experiment	NOUN
cjfa-37582	399	4	,	,	PUNCT
cjfa-37582	399	5	the	the	DET
cjfa-37582	399	6	participants	participant	NOUN
cjfa-37582	399	7	each	each	PRON
cjfa-37582	399	8	make	make	VERB
cjfa-37582	399	9	20	20	NUM
cjfa-37582	399	10	independent	independent	ADJ
cjfa-37582	399	11	decisions	decision	NOUN
cjfa-37582	399	12	between	between	ADP
cjfa-37582	399	13	immediate	immediate	ADJ
cjfa-37582	399	14	payout	payout	NOUN
cjfa-37582	399	15	and	and	CCONJ
cjfa-37582	399	16	saving	saving	NOUN
cjfa-37582	399	17	.	.	PUNCT
cjfa-37582	400	1	the	the	DET
cjfa-37582	400	2	amount	amount	NOUN
cjfa-37582	400	3	of	of	ADP
cjfa-37582	400	4	the	the	DET
cjfa-37582	400	5	immediate	immediate	ADJ
cjfa-37582	400	6	payout	payout	NOUN
cjfa-37582	400	7	as	as	ADV
cjfa-37582	400	8	well	well	ADV
cjfa-37582	400	9	as	as	ADP
cjfa-37582	400	10	the	the	DET
cjfa-37582	400	11	safe	safe	ADJ
cjfa-37582	400	12	return	return	NOUN
cjfa-37582	400	13	on	on	ADP
cjfa-37582	400	14	savings	saving	NOUN
cjfa-37582	400	15	are	be	AUX
cjfa-37582	400	16	known	know	VERB
cjfa-37582	400	17	in	in	ADP
cjfa-37582	400	18	advance	advance	NOUN
cjfa-37582	400	19	in	in	ADP
cjfa-37582	400	20	each	each	DET
cjfa-37582	400	21	situation	situation	NOUN
cjfa-37582	400	22	.	.	PUNCT
cjfa-37582	401	1	the	the	DET
cjfa-37582	401	2	amount	amount	NOUN
cjfa-37582	401	3	of	of	ADP
cjfa-37582	401	4	payout	payout	NOUN
cjfa-37582	401	5	and	and	CCONJ
cjfa-37582	401	6	the	the	DET
cjfa-37582	401	7	rate	rate	NOUN
cjfa-37582	401	8	of	of	ADP
cjfa-37582	401	9	return	return	NOUN
cjfa-37582	401	10	vary	vary	VERB
cjfa-37582	401	11	in	in	ADP
cjfa-37582	401	12	each	each	DET
cjfa-37582	401	13	situation	situation	NOUN
cjfa-37582	401	14	.	.	PUNCT
cjfa-37582	402	1	depending	depend	VERB
cjfa-37582	402	2	on	on	ADP
cjfa-37582	402	3	the	the	DET
cjfa-37582	402	4	treatment	treatment	NOUN
cjfa-37582	402	5	,	,	PUNCT
cjfa-37582	402	6	information	information	NOUN
cjfa-37582	402	7	on	on	ADP
cjfa-37582	402	8	taxation	taxation	NOUN
cjfa-37582	402	9	is	be	AUX
cjfa-37582	402	10	given	give	VERB
cjfa-37582	402	11	.	.	PUNCT
cjfa-37582	403	1	the	the	DET
cjfa-37582	403	2	order	order	NOUN
cjfa-37582	403	3	of	of	ADP
cjfa-37582	403	4	the	the	DET
cjfa-37582	403	5	20	20	NUM
cjfa-37582	403	6	decisions	decision	NOUN
cjfa-37582	403	7	is	be	AUX
cjfa-37582	403	8	randomized	randomize	VERB
cjfa-37582	403	9	for	for	ADP
cjfa-37582	403	10	each	each	DET
cjfa-37582	403	11	participant	participant	NOUN
cjfa-37582	403	12	to	to	PART
cjfa-37582	403	13	avoid	avoid	VERB
cjfa-37582	403	14	order	order	NOUN
cjfa-37582	403	15	effects	effect	NOUN
cjfa-37582	403	16	.	.	PUNCT
cjfa-37582	404	1	the	the	DET
cjfa-37582	404	2	reward	reward	NOUN
cjfa-37582	404	3	for	for	ADP
cjfa-37582	404	4	each	each	DET
cjfa-37582	404	5	subject	subject	NOUN
cjfa-37582	404	6	depends	depend	VERB
cjfa-37582	404	7	on	on	ADP
cjfa-37582	404	8	his	his	PRON
cjfa-37582	404	9	decisions	decision	NOUN
cjfa-37582	404	10	during	during	ADP
cjfa-37582	404	11	part	part	NOUN
cjfa-37582	404	12	2	2	NUM
cjfa-37582	404	13	of	of	ADP
cjfa-37582	404	14	the	the	DET
cjfa-37582	404	15	experiment	experiment	NOUN
cjfa-37582	404	16	and	and	CCONJ
cjfa-37582	404	17	on	on	ADP
cjfa-37582	404	18	chance	chance	NOUN
cjfa-37582	404	19	.	.	PUNCT
cjfa-37582	405	1	on	on	ADP
cjfa-37582	405	2	the	the	DET
cjfa-37582	405	3	one	one	NUM
cjfa-37582	405	4	hand	hand	NOUN
cjfa-37582	405	5	,	,	PUNCT
cjfa-37582	405	6	the	the	DET
cjfa-37582	405	7	participants	participant	NOUN
cjfa-37582	405	8	are	be	AUX
cjfa-37582	405	9	randomly	randomly	ADV
cjfa-37582	405	10	assigned	assign	VERB
cjfa-37582	405	11	to	to	ADP
cjfa-37582	405	12	one	one	NUM
cjfa-37582	405	13	of	of	ADP
cjfa-37582	405	14	the	the	DET
cjfa-37582	405	15	four	four	NUM
cjfa-37582	405	16	treatments	treatment	NOUN
cjfa-37582	405	17	and	and	CCONJ
cjfa-37582	405	18	on	on	ADP
cjfa-37582	405	19	the	the	DET
cjfa-37582	405	20	other	other	ADJ
cjfa-37582	405	21	hand	hand	NOUN
cjfa-37582	405	22	,	,	PUNCT
cjfa-37582	405	23	only	only	ADV
cjfa-37582	405	24	one	one	NUM
cjfa-37582	405	25	of	of	ADP
cjfa-37582	405	26	the	the	DET
cjfa-37582	405	27	20	20	NUM
cjfa-37582	405	28	decisions	decision	NOUN
cjfa-37582	405	29	from	from	ADP
cjfa-37582	405	30	part	part	NOUN
cjfa-37582	405	31	2	2	NUM
cjfa-37582	405	32	determines	determine	VERB
cjfa-37582	405	33	the	the	DET
cjfa-37582	405	34	additional	additional	ADJ
cjfa-37582	405	35	reward	reward	NOUN
cjfa-37582	405	36	.	.	PUNCT
cjfa-37582	406	1	the	the	DET
cjfa-37582	406	2	decisive	decisive	ADJ
cjfa-37582	406	3	decision	decision	NOUN
cjfa-37582	406	4	situation	situation	NOUN
cjfa-37582	406	5	is	be	AUX
cjfa-37582	406	6	determined	determine	VERB
cjfa-37582	406	7	by	by	ADP
cjfa-37582	406	8	rolling	roll	VERB
cjfa-37582	406	9	a	a	DET
cjfa-37582	406	10	20	20	NUM
cjfa-37582	406	11	-	-	PUNCT
cjfa-37582	406	12	sided	sided	ADJ
cjfa-37582	406	13	dice	dice	NOUN
cjfa-37582	406	14	after	after	ADP
cjfa-37582	406	15	the	the	DET
cjfa-37582	406	16	experiment	experiment	NOUN
cjfa-37582	406	17	.	.	PUNCT
cjfa-37582	407	1	the	the	DET
cjfa-37582	407	2	number	number	NOUN
cjfa-37582	407	3	thrown	throw	VERB
cjfa-37582	407	4	then	then	ADV
cjfa-37582	407	5	represents	represent	VERB
cjfa-37582	407	6	the	the	DET
cjfa-37582	407	7	decision	decision	NOUN
cjfa-37582	407	8	situation	situation	NOUN
cjfa-37582	407	9	relevant	relevant	ADJ
cjfa-37582	407	10	for	for	ADP
cjfa-37582	407	11	the	the	DET
cjfa-37582	407	12	additional	additional	ADJ
cjfa-37582	407	13	payment	payment	NOUN
cjfa-37582	407	14	.	.	PUNCT
cjfa-37582	408	1	the	the	DET
cjfa-37582	408	2	way	way	NOUN
cjfa-37582	408	3	in	in	ADP
cjfa-37582	408	4	which	which	PRON
cjfa-37582	408	5	this	this	DET
cjfa-37582	408	6	additional	additional	ADJ
cjfa-37582	408	7	payment	payment	NOUN
cjfa-37582	408	8	is	be	AUX
cjfa-37582	408	9	made	make	VERB
cjfa-37582	408	10	is	be	AUX
cjfa-37582	408	11	of	of	ADP
cjfa-37582	408	12	particular	particular	ADJ
cjfa-37582	408	13	importance	importance	NOUN
cjfa-37582	408	14	in	in	ADP
cjfa-37582	408	15	the	the	DET
cjfa-37582	408	16	experiment	experiment	NOUN
cjfa-37582	408	17	,	,	PUNCT
cjfa-37582	408	18	since	since	SCONJ
cjfa-37582	408	19	the	the	DET
cjfa-37582	408	20	additional	additional	ADJ
cjfa-37582	408	21	payment	payment	NOUN
cjfa-37582	408	22	is	be	AUX
cjfa-37582	408	23	made	make	VERB
cjfa-37582	408	24	at	at	ADP
cjfa-37582	408	25	different	different	ADJ
cjfa-37582	408	26	times	time	NOUN
cjfa-37582	408	27	depending	depend	VERB
cjfa-37582	408	28	on	on	ADP
cjfa-37582	408	29	the	the	DET
cjfa-37582	408	30	decision	decision	NOUN
cjfa-37582	408	31	of	of	ADP
cjfa-37582	408	32	the	the	DET
cjfa-37582	408	33	participants	participant	NOUN
cjfa-37582	408	34	.	.	PUNCT
cjfa-37582	409	1	the	the	DET
cjfa-37582	409	2	participants	participant	NOUN
cjfa-37582	409	3	receive	receive	VERB
cjfa-37582	409	4	their	their	PRON
cjfa-37582	409	5	additional	additional	ADJ
cjfa-37582	409	6	payment	payment	NOUN
cjfa-37582	409	7	by	by	ADP
cjfa-37582	409	8	bank	bank	NOUN
cjfa-37582	409	9	transfer	transfer	NOUN
cjfa-37582	409	10	to	to	ADP
cjfa-37582	409	11	a	a	DET
cjfa-37582	409	12	german	german	ADJ
cjfa-37582	409	13	bank	bank	NOUN
cjfa-37582	409	14	account	account	NOUN
cjfa-37582	409	15	they	they	PRON
cjfa-37582	409	16	have	have	AUX
cjfa-37582	409	17	specified	specify	VERB
cjfa-37582	409	18	before	before	ADP
cjfa-37582	409	19	the	the	DET
cjfa-37582	409	20	experiment	experiment	NOUN
cjfa-37582	409	21	.	.	PUNCT
cjfa-37582	410	1	due	due	ADP
cjfa-37582	410	2	to	to	ADP
cjfa-37582	410	3	internal	internal	ADJ
cjfa-37582	410	4	procedures	procedure	NOUN
cjfa-37582	410	5	at	at	ADP
cjfa-37582	410	6	the	the	DET
cjfa-37582	410	7	university	university	NOUN
cjfa-37582	410	8	,	,	PUNCT
cjfa-37582	410	9	the	the	DET
cjfa-37582	410	10	early	early	ADJ
cjfa-37582	410	11	payment	payment	NOUN
cjfa-37582	410	12	can	can	AUX
cjfa-37582	410	13	not	not	PART
cjfa-37582	410	14	be	be	AUX
cjfa-37582	410	15	transferred	transfer	VERB
cjfa-37582	410	16	to	to	ADP
cjfa-37582	410	17	the	the	DET
cjfa-37582	410	18	participants	participant	NOUN
cjfa-37582	410	19	earlier	early	ADV
cjfa-37582	410	20	than	than	ADP
cjfa-37582	410	21	14	14	NUM
cjfa-37582	410	22	days	day	NOUN
cjfa-37582	410	23	after	after	ADP
cjfa-37582	410	24	the	the	DET
cjfa-37582	410	25	experiment	experiment	NOUN
cjfa-37582	410	26	.	.	PUNCT
cjfa-37582	411	1	in	in	ADP
cjfa-37582	411	2	the	the	DET
cjfa-37582	411	3	case	case	NOUN
cjfa-37582	411	4	of	of	ADP
cjfa-37582	411	5	savings	saving	NOUN
cjfa-37582	411	6	,	,	PUNCT
cjfa-37582	411	7	however	however	ADV
cjfa-37582	411	8	,	,	PUNCT
cjfa-37582	411	9	the	the	DET
cjfa-37582	411	10	transfer	transfer	NOUN
cjfa-37582	411	11	deadline	deadline	NOUN
cjfa-37582	411	12	is	be	AUX
cjfa-37582	411	13	exactly	exactly	ADV
cjfa-37582	411	14	four	four	NUM
cjfa-37582	411	15	months	month	NOUN
cjfa-37582	411	16	after	after	ADP
cjfa-37582	411	17	the	the	DET
cjfa-37582	411	18	experiment	experiment	NOUN
cjfa-37582	411	19	,	,	PUNCT
cjfa-37582	411	20	so	so	SCONJ
cjfa-37582	411	21	that	that	SCONJ
cjfa-37582	411	22	the	the	DET
cjfa-37582	411	23	difference	difference	NOUN
cjfa-37582	411	24	between	between	ADP
cjfa-37582	411	25	earlier	early	ADV
cjfa-37582	411	26	and	and	CCONJ
cjfa-37582	411	27	later	later	ADJ
cjfa-37582	411	28	payment	payment	NOUN
cjfa-37582	411	29	is	be	AUX
cjfa-37582	411	30	about	about	ADV
cjfa-37582	411	31	3.5	3.5	NUM
cjfa-37582	411	32	months	month	NOUN
cjfa-37582	411	33	.	.	PUNCT
cjfa-37582	412	1	for	for	ADP
cjfa-37582	412	2	the	the	DET
cjfa-37582	412	3	amounts	amount	NOUN
cjfa-37582	412	4	of	of	ADP
cjfa-37582	412	5	money	money	NOUN
cjfa-37582	412	6	selected	select	VERB
cjfa-37582	412	7	in	in	ADP
cjfa-37582	412	8	the	the	DET
cjfa-37582	412	9	experiment	experiment	NOUN
cjfa-37582	412	10	,	,	PUNCT
cjfa-37582	412	11	this	this	DET
cjfa-37582	412	12	period	period	NOUN
cjfa-37582	412	13	should	should	AUX
cjfa-37582	412	14	be	be	AUX
cjfa-37582	412	15	considered	consider	VERB
cjfa-37582	412	16	sufficiently	sufficiently	ADV
cjfa-37582	412	17	long	long	ADJ
cjfa-37582	412	18	to	to	PART
cjfa-37582	412	19	put	put	VERB
cjfa-37582	412	20	the	the	DET
cjfa-37582	412	21	participants	participant	NOUN
cjfa-37582	412	22	in	in	ADP
cjfa-37582	412	23	an	an	DET
cjfa-37582	412	24	actual	actual	ADJ
cjfa-37582	412	25	“	"	PUNCT
cjfa-37582	412	26	trade	trade	NOUN
cjfa-37582	412	27	-	-	PUNCT
cjfa-37582	412	28	off	off	ADP
cjfa-37582	412	29	situation	situation	NOUN
cjfa-37582	412	30	”	"	PUNCT
cjfa-37582	412	31	between	between	ADP
cjfa-37582	412	32	an	an	DET
cjfa-37582	412	33	early	early	ADJ
cjfa-37582	412	34	and	and	CCONJ
cjfa-37582	412	35	a	a	DET
cjfa-37582	412	36	late	late	ADJ
cjfa-37582	412	37	payout	payout	NOUN
cjfa-37582	412	38	.	.	PUNCT
cjfa-37582	413	1	dominik	dominik	PROPN
cjfa-37582	413	2	tschinkl	tschinkl	PROPN
cjfa-37582	413	3	,	,	PUNCT
cjfa-37582	413	4	nathalie	nathalie	PROPN
cjfa-37582	413	5	weikert	weikert	PROPN
cjfa-37582	413	6	,	,	PUNCT
cjfa-37582	413	7	dirk	dirk	PROPN
cjfa-37582	413	8	kiesewetter172	kiesewetter172	PROPN
cjfa-37582	413	9	findings	finding	VERB
cjfa-37582	413	10	in	in	ADP
cjfa-37582	413	11	the	the	DET
cjfa-37582	413	12	following	follow	VERB
cjfa-37582	413	13	section	section	NOUN
cjfa-37582	413	14	we	we	PRON
cjfa-37582	413	15	examine	examine	VERB
cjfa-37582	413	16	whether	whether	SCONJ
cjfa-37582	413	17	and	and	CCONJ
cjfa-37582	413	18	to	to	ADP
cjfa-37582	413	19	what	what	DET
cjfa-37582	413	20	extent	extent	NOUN
cjfa-37582	413	21	the	the	DET
cjfa-37582	413	22	different	different	ADJ
cjfa-37582	413	23	tax	tax	NOUN
cjfa-37582	413	24	regimes	regime	NOUN
cjfa-37582	413	25	influence	influence	VERB
cjfa-37582	413	26	the	the	DET
cjfa-37582	413	27	participants	participant	NOUN
cjfa-37582	413	28	’	'	PUNCT
cjfa-37582	413	29	decisions	decision	NOUN
cjfa-37582	413	30	for	for	ADP
cjfa-37582	413	31	or	or	CCONJ
cjfa-37582	413	32	against	against	ADP
cjfa-37582	413	33	savings	saving	NOUN
cjfa-37582	413	34	.	.	PUNCT
cjfa-37582	414	1	therefore	therefore	ADV
cjfa-37582	414	2	,	,	PUNCT
cjfa-37582	414	3	we	we	PRON
cjfa-37582	414	4	will	will	AUX
cjfa-37582	414	5	first	first	ADV
cjfa-37582	414	6	verify	verify	VERB
cjfa-37582	414	7	hypotheses	hypothesis	NOUN
cjfa-37582	414	8	1a	1a	NOUN
cjfa-37582	414	9	and	and	CCONJ
cjfa-37582	414	10	1b	1b	NUM
cjfa-37582	414	11	.	.	PUNCT
cjfa-37582	415	1	with	with	ADP
cjfa-37582	415	2	regard	regard	NOUN
cjfa-37582	415	3	to	to	ADP
cjfa-37582	415	4	descriptive	descriptive	ADJ
cjfa-37582	415	5	statistics	statistic	NOUN
cjfa-37582	415	6	,	,	PUNCT
cjfa-37582	415	7	the	the	DET
cjfa-37582	415	8	absolute	absolute	ADJ
cjfa-37582	415	9	number	number	NOUN
cjfa-37582	415	10	of	of	ADP
cjfa-37582	415	11	decisions	decision	NOUN
cjfa-37582	415	12	to	to	PART
cjfa-37582	415	13	save	save	VERB
cjfa-37582	415	14	is	be	AUX
cjfa-37582	415	15	determined	determine	VERB
cjfa-37582	415	16	for	for	ADP
cjfa-37582	415	17	each	each	DET
cjfa-37582	415	18	participant	participant	NOUN
cjfa-37582	415	19	,	,	PUNCT
cjfa-37582	415	20	which	which	PRON
cjfa-37582	415	21	can	can	AUX
cjfa-37582	415	22	be	be	AUX
cjfa-37582	415	23	a	a	DET
cjfa-37582	415	24	maximum	maximum	NOUN
cjfa-37582	415	25	of	of	ADP
cjfa-37582	415	26	20	20	NUM
cjfa-37582	415	27	.	.	PUNCT
cjfa-37582	416	1	we	we	PRON
cjfa-37582	416	2	compare	compare	VERB
cjfa-37582	416	3	the	the	DET
cjfa-37582	416	4	treatments	treatment	NOUN
cjfa-37582	416	5	to	to	PART
cjfa-37582	416	6	see	see	VERB
cjfa-37582	416	7	if	if	SCONJ
cjfa-37582	416	8	they	they	PRON
cjfa-37582	416	9	differ	differ	VERB
cjfa-37582	416	10	in	in	ADP
cjfa-37582	416	11	terms	term	NOUN
cjfa-37582	416	12	of	of	ADP
cjfa-37582	416	13	the	the	DET
cjfa-37582	416	14	absolute	absolute	ADJ
cjfa-37582	416	15	number	number	NOUN
cjfa-37582	416	16	of	of	ADP
cjfa-37582	416	17	savings	saving	NOUN
cjfa-37582	416	18	decisions	decision	NOUN
cjfa-37582	416	19	.	.	PUNCT
cjfa-37582	417	1	table	table	NOUN
cjfa-37582	417	2	2	2	NUM
cjfa-37582	417	3	presents	present	VERB
cjfa-37582	417	4	the	the	DET
cjfa-37582	417	5	relevant	relevant	ADJ
cjfa-37582	417	6	values	value	NOUN
cjfa-37582	417	7	.	.	PUNCT
cjfa-37582	418	1	table	table	NOUN
cjfa-37582	418	2	2	2	NUM
cjfa-37582	418	3	.	.	X
cjfa-37582	418	4	number	number	NOUN
cjfa-37582	418	5	of	of	ADP
cjfa-37582	418	6	decisions	decision	NOUN
cjfa-37582	418	7	for	for	ADP
cjfa-37582	418	8	late	late	ADJ
cjfa-37582	418	9	payout	payout	NOUN
cjfa-37582	418	10	treatment	treatment	NOUN
cjfa-37582	418	11	mean	mean	NOUN
cjfa-37582	418	12	median	median	ADJ
cjfa-37582	418	13	standard	standard	ADJ
cjfa-37582	418	14	deviation	deviation	NOUN
cjfa-37582	418	15	number	number	NOUN
cjfa-37582	418	16	of	of	ADP
cjfa-37582	418	17	participants	participant	NOUN
cjfa-37582	418	18	number	number	NOUN
cjfa-37582	418	19	of	of	ADP
cjfa-37582	418	20	observations	observation	NOUN
cjfa-37582	418	21	all	all	DET
cjfa-37582	418	22	12.50	12.50	NUM
cjfa-37582	418	23	12.5	12.5	NUM
cjfa-37582	418	24	5.28	5.28	NUM
cjfa-37582	418	25	80	80	NUM
cjfa-37582	418	26	1.600	1.600	NUM
cjfa-37582	418	27	nt	not	PART
cjfa-37582	418	28	13.89	13.89	NUM
cjfa-37582	418	29	14.5	14.5	NUM
cjfa-37582	418	30	5.64	5.64	NUM
cjfa-37582	418	31	18	18	NUM
cjfa-37582	419	1	360	360	NUM
cjfa-37582	419	2	it	it	PRON
cjfa-37582	419	3	12.05	12.05	NUM
cjfa-37582	419	4	12	12	NUM
cjfa-37582	419	5	5.90	5.90	NUM
cjfa-37582	419	6	22	22	NUM
cjfa-37582	419	7	440	440	NUM
cjfa-37582	419	8	bt	bt	PROPN
cjfa-37582	419	9	13.44	13.44	NUM
cjfa-37582	419	10	15	15	NUM
cjfa-37582	419	11	4.47	4.47	NUM
cjfa-37582	419	12	18	18	NUM
cjfa-37582	419	13	360	360	NUM
cjfa-37582	419	14	dt	dt	NUM
cjfa-37582	419	15	11.05	11.05	NUM
cjfa-37582	419	16	12	12	NUM
cjfa-37582	419	17	4.43	4.43	NUM
cjfa-37582	419	18	22	22	NUM
cjfa-37582	419	19	440	440	NUM
cjfa-37582	419	20	s	s	NOUN
cjfa-37582	419	21	o	o	NOUN
cjfa-37582	419	22	u	u	NOUN
cjfa-37582	419	23	r	r	NOUN
cjfa-37582	419	24	c	c	NOUN
cjfa-37582	419	25	e	e	NOUN
cjfa-37582	419	26	:	:	PUNCT
cjfa-37582	419	27	own	own	ADJ
cjfa-37582	419	28	data	datum	NOUN
cjfa-37582	419	29	.	.	PUNCT
cjfa-37582	420	1	the	the	DET
cjfa-37582	420	2	data	datum	NOUN
cjfa-37582	420	3	show	show	VERB
cjfa-37582	420	4	that	that	SCONJ
cjfa-37582	420	5	mean	mean	VERB
cjfa-37582	420	6	and	and	CCONJ
cjfa-37582	420	7	median	median	NOUN
cjfa-37582	420	8	in	in	ADP
cjfa-37582	420	9	the	the	DET
cjfa-37582	420	10	treatment	treatment	NOUN
cjfa-37582	420	11	no	no	DET
cjfa-37582	420	12	tax	tax	NOUN
cjfa-37582	420	13	only	only	ADV
cjfa-37582	420	14	slightly	slightly	ADV
cjfa-37582	420	15	deviate	deviate	VERB
cjfa-37582	420	16	from	from	ADP
cjfa-37582	420	17	the	the	DET
cjfa-37582	420	18	respective	respective	ADJ
cjfa-37582	420	19	values	value	NOUN
cjfa-37582	420	20	in	in	ADP
cjfa-37582	420	21	the	the	DET
cjfa-37582	420	22	treatment	treatment	NOUN
cjfa-37582	420	23	immediate	immediate	ADJ
cjfa-37582	420	24	taxation	taxation	NOUN
cjfa-37582	420	25	.	.	PUNCT
cjfa-37582	421	1	due	due	ADP
cjfa-37582	421	2	to	to	ADP
cjfa-37582	421	3	the	the	DET
cjfa-37582	421	4	net	net	ADJ
cjfa-37582	421	5	equivalence	equivalence	NOUN
cjfa-37582	421	6	of	of	ADP
cjfa-37582	421	7	the	the	DET
cjfa-37582	421	8	payments	payment	NOUN
cjfa-37582	421	9	and	and	CCONJ
cjfa-37582	421	10	the	the	DET
cjfa-37582	421	11	fact	fact	NOUN
cjfa-37582	421	12	that	that	SCONJ
cjfa-37582	421	13	the	the	DET
cjfa-37582	421	14	individual	individual	ADJ
cjfa-37582	421	15	discount	discount	NOUN
cjfa-37582	421	16	rates	rate	NOUN
cjfa-37582	421	17	of	of	ADP
cjfa-37582	421	18	the	the	DET
cjfa-37582	421	19	participants	participant	NOUN
cjfa-37582	421	20	do	do	AUX
cjfa-37582	421	21	not	not	PART
cjfa-37582	421	22	differ	differ	VERB
cjfa-37582	421	23	significantly	significantly	ADV
cjfa-37582	421	24	,	,	PUNCT
cjfa-37582	421	25	the	the	DET
cjfa-37582	421	26	amount	amount	NOUN
cjfa-37582	421	27	of	of	ADP
cjfa-37582	421	28	decisions	decision	NOUN
cjfa-37582	421	29	in	in	ADP
cjfa-37582	421	30	favor	favor	NOUN
cjfa-37582	421	31	of	of	ADP
cjfa-37582	421	32	late	late	ADJ
cjfa-37582	421	33	payout	payout	NOUN
cjfa-37582	421	34	should	should	AUX
cjfa-37582	421	35	be	be	AUX
cjfa-37582	421	36	the	the	DET
cjfa-37582	421	37	same	same	ADJ
cjfa-37582	421	38	in	in	ADP
cjfa-37582	421	39	these	these	DET
cjfa-37582	421	40	two	two	NUM
cjfa-37582	421	41	treatments	treatment	NOUN
cjfa-37582	421	42	.	.	PUNCT
cjfa-37582	422	1	descriptive	descriptive	ADJ
cjfa-37582	422	2	statistics	statistic	NOUN
cjfa-37582	422	3	suggest	suggest	VERB
cjfa-37582	422	4	that	that	SCONJ
cjfa-37582	422	5	this	this	PRON
cjfa-37582	422	6	is	be	AUX
cjfa-37582	422	7	the	the	DET
cjfa-37582	422	8	case	case	NOUN
cjfa-37582	422	9	,	,	PUNCT
cjfa-37582	422	10	which	which	PRON
cjfa-37582	422	11	is	be	AUX
cjfa-37582	422	12	why	why	SCONJ
cjfa-37582	422	13	hypothesis	hypothesis	NOUN
cjfa-37582	422	14	1a	1a	PROPN
cjfa-37582	422	15	seems	seem	VERB
cjfa-37582	422	16	to	to	PART
cjfa-37582	422	17	be	be	AUX
cjfa-37582	422	18	confirmed	confirm	VERB
cjfa-37582	422	19	.	.	PUNCT
cjfa-37582	423	1	on	on	ADP
cjfa-37582	423	2	the	the	DET
cjfa-37582	423	3	other	other	ADJ
cjfa-37582	423	4	hand	hand	NOUN
cjfa-37582	423	5	,	,	PUNCT
cjfa-37582	423	6	the	the	DET
cjfa-37582	423	7	results	result	NOUN
cjfa-37582	423	8	show	show	VERB
cjfa-37582	423	9	that	that	SCONJ
cjfa-37582	423	10	both	both	PRON
cjfa-37582	423	11	mean	mean	VERB
cjfa-37582	423	12	and	and	CCONJ
cjfa-37582	423	13	median	median	ADJ
cjfa-37582	423	14	in	in	ADP
cjfa-37582	423	15	the	the	DET
cjfa-37582	423	16	treatment	treatment	NOUN
cjfa-37582	423	17	deferred	defer	VERB
cjfa-37582	423	18	taxation	taxation	NOUN
cjfa-37582	423	19	are	be	AUX
cjfa-37582	423	20	lower	low	ADJ
cjfa-37582	423	21	than	than	ADP
cjfa-37582	423	22	in	in	ADP
cjfa-37582	423	23	the	the	DET
cjfa-37582	423	24	treatment	treatment	NOUN
cjfa-37582	423	25	no	no	DET
cjfa-37582	423	26	tax	tax	NOUN
cjfa-37582	423	27	.	.	PUNCT
cjfa-37582	424	1	since	since	SCONJ
cjfa-37582	424	2	net	net	ADJ
cjfa-37582	424	3	equivalence	equivalence	NOUN
cjfa-37582	424	4	applies	apply	VERB
cjfa-37582	424	5	here	here	ADV
cjfa-37582	424	6	as	as	ADV
cjfa-37582	424	7	well	well	ADV
cjfa-37582	424	8	and	and	CCONJ
cjfa-37582	424	9	no	no	DET
cjfa-37582	424	10	significantly	significantly	ADV
cjfa-37582	424	11	different	different	ADJ
cjfa-37582	424	12	discount	discount	NOUN
cjfa-37582	424	13	rates	rate	NOUN
cjfa-37582	424	14	of	of	ADP
cjfa-37582	424	15	the	the	DET
cjfa-37582	424	16	subjects	subject	NOUN
cjfa-37582	424	17	were	be	AUX
cjfa-37582	424	18	found	find	VERB
cjfa-37582	424	19	,	,	PUNCT
cjfa-37582	424	20	this	this	DET
cjfa-37582	424	21	result	result	NOUN
cjfa-37582	424	22	does	do	AUX
cjfa-37582	424	23	not	not	PART
cjfa-37582	424	24	meet	meet	VERB
cjfa-37582	424	25	expectations	expectation	NOUN
cjfa-37582	424	26	.	.	PUNCT
cjfa-37582	425	1	rather	rather	ADV
cjfa-37582	425	2	,	,	PUNCT
cjfa-37582	425	3	according	accord	VERB
cjfa-37582	425	4	to	to	ADP
cjfa-37582	425	5	hypothesis	hypothesis	NOUN
cjfa-37582	425	6	1b	1b	NUM
cjfa-37582	425	7	,	,	PUNCT
cjfa-37582	425	8	we	we	PRON
cjfa-37582	425	9	would	would	AUX
cjfa-37582	425	10	have	have	AUX
cjfa-37582	425	11	expected	expect	VERB
cjfa-37582	425	12	the	the	DET
cjfa-37582	425	13	decisions	decision	NOUN
cjfa-37582	425	14	in	in	ADP
cjfa-37582	425	15	favor	favor	NOUN
cjfa-37582	425	16	of	of	ADP
cjfa-37582	425	17	saving	save	VERB
cjfa-37582	425	18	to	to	PART
cjfa-37582	425	19	be	be	AUX
cjfa-37582	425	20	similarly	similarly	ADV
cjfa-37582	425	21	high	high	ADJ
cjfa-37582	425	22	in	in	ADP
cjfa-37582	425	23	both	both	DET
cjfa-37582	425	24	treatments	treatment	NOUN
cjfa-37582	425	25	.	.	PUNCT
cjfa-37582	426	1	based	base	VERB
cjfa-37582	426	2	on	on	ADP
cjfa-37582	426	3	descriptive	descriptive	ADJ
cjfa-37582	426	4	statistics	statistic	NOUN
cjfa-37582	426	5	,	,	PUNCT
cjfa-37582	426	6	hypothesis	hypothesis	NOUN
cjfa-37582	426	7	1b	1b	NUM
cjfa-37582	426	8	must	must	AUX
cjfa-37582	426	9	therefore	therefore	ADV
cjfa-37582	426	10	be	be	AUX
cjfa-37582	426	11	rejected	reject	VERB
cjfa-37582	426	12	.	.	PUNCT
cjfa-37582	427	1	the	the	DET
cjfa-37582	427	2	impact	impact	NOUN
cjfa-37582	427	3	of	of	ADP
cjfa-37582	427	4	taxes	taxis	NOUN
cjfa-37582	427	5	on	on	ADP
cjfa-37582	427	6	individual	individual	ADJ
cjfa-37582	427	7	long	long	ADJ
cjfa-37582	427	8	-	-	PUNCT
cjfa-37582	427	9	term	term	NOUN
cjfa-37582	427	10	savings	saving	NOUN
cjfa-37582	427	11	decision	decision	NOUN
cjfa-37582	427	12	173	173	NUM
cjfa-37582	427	13	we	we	PRON
cjfa-37582	427	14	verify	verify	VERB
cjfa-37582	427	15	these	these	DET
cjfa-37582	427	16	findings	finding	NOUN
cjfa-37582	427	17	by	by	ADP
cjfa-37582	427	18	mann	mann	PROPN
cjfa-37582	427	19	-	-	PUNCT
cjfa-37582	427	20	whitney	whitney	PROPN
cjfa-37582	427	21	u	u	NOUN
cjfa-37582	427	22	tests	test	NOUN
cjfa-37582	427	23	(	(	PUNCT
cjfa-37582	427	24	two	two	NUM
cjfa-37582	427	25	-	-	PUNCT
cjfa-37582	427	26	sided	sided	ADJ
cjfa-37582	427	27	)	)	PUNCT
cjfa-37582	427	28	for	for	ADP
cjfa-37582	427	29	independent	independent	ADJ
cjfa-37582	427	30	samples	sample	NOUN
cjfa-37582	427	31	.	.	PUNCT
cjfa-37582	428	1	the	the	DET
cjfa-37582	428	2	underlying	underlying	ADJ
cjfa-37582	428	3	null	null	ADJ
cjfa-37582	428	4	hypothesis	hypothesis	NOUN
cjfa-37582	428	5	in	in	ADP
cjfa-37582	428	6	each	each	DET
cjfa-37582	428	7	case	case	NOUN
cjfa-37582	428	8	is	be	AUX
cjfa-37582	428	9	:	:	PUNCT
cjfa-37582	428	10	when	when	SCONJ
cjfa-37582	428	11	comparing	compare	VERB
cjfa-37582	428	12	two	two	NUM
cjfa-37582	428	13	treatments	treatment	NOUN
cjfa-37582	428	14	,	,	PUNCT
cjfa-37582	428	15	the	the	DET
cjfa-37582	428	16	decisions	decision	NOUN
cjfa-37582	428	17	in	in	ADP
cjfa-37582	428	18	favor	favor	NOUN
cjfa-37582	428	19	of	of	ADP
cjfa-37582	428	20	saving	saving	NOUN
cjfa-37582	428	21	is	be	AUX
cjfa-37582	428	22	the	the	DET
cjfa-37582	428	23	same	same	ADJ
cjfa-37582	428	24	.	.	PUNCT
cjfa-37582	429	1	if	if	SCONJ
cjfa-37582	429	2	this	this	DET
cjfa-37582	429	3	null	null	ADJ
cjfa-37582	429	4	hypothesis	hypothesis	NOUN
cjfa-37582	429	5	is	be	AUX
cjfa-37582	429	6	rejected	reject	VERB
cjfa-37582	429	7	,	,	PUNCT
cjfa-37582	429	8	the	the	DET
cjfa-37582	429	9	participants	participant	NOUN
cjfa-37582	429	10	in	in	ADP
cjfa-37582	429	11	the	the	DET
cjfa-37582	429	12	compared	compare	VERB
cjfa-37582	429	13	treatments	treatment	NOUN
cjfa-37582	429	14	show	show	VERB
cjfa-37582	429	15	different	different	ADJ
cjfa-37582	429	16	decision	decision	NOUN
cjfa-37582	429	17	behavior	behavior	NOUN
cjfa-37582	429	18	.	.	PUNCT
cjfa-37582	430	1	the	the	DET
cjfa-37582	430	2	mann	mann	PROPN
cjfa-37582	430	3	-	-	PUNCT
cjfa-37582	430	4	whitney	whitney	PROPN
cjfa-37582	430	5	u	u	PROPN
cjfa-37582	430	6	test	test	NOUN
cjfa-37582	430	7	,	,	PUNCT
cjfa-37582	430	8	which	which	PRON
cjfa-37582	430	9	compares	compare	VERB
cjfa-37582	430	10	the	the	DET
cjfa-37582	430	11	no	no	DET
cjfa-37582	430	12	tax	tax	NOUN
cjfa-37582	430	13	and	and	CCONJ
cjfa-37582	430	14	immediate	immediate	ADJ
cjfa-37582	430	15	taxation	taxation	NOUN
cjfa-37582	430	16	treatments	treatment	NOUN
cjfa-37582	430	17	,	,	PUNCT
cjfa-37582	430	18	yields	yield	VERB
cjfa-37582	430	19	a	a	DET
cjfa-37582	430	20	p	p	NOUN
cjfa-37582	430	21	-	-	PUNCT
cjfa-37582	430	22	value	value	NOUN
cjfa-37582	430	23	of	of	ADP
cjfa-37582	430	24	p	p	NOUN
cjfa-37582	430	25	=	=	NOUN
cjfa-37582	430	26	0.6227	0.6227	NUM
cjfa-37582	430	27	.	.	PUNCT
cjfa-37582	431	1	the	the	DET
cjfa-37582	431	2	decision	decision	NOUN
cjfa-37582	431	3	behavior	behavior	NOUN
cjfa-37582	431	4	of	of	ADP
cjfa-37582	431	5	the	the	DET
cjfa-37582	431	6	participants	participant	NOUN
cjfa-37582	431	7	in	in	ADP
cjfa-37582	431	8	the	the	DET
cjfa-37582	431	9	no	no	DET
cjfa-37582	431	10	tax	tax	NOUN
cjfa-37582	431	11	and	and	CCONJ
cjfa-37582	431	12	immediate	immediate	ADJ
cjfa-37582	431	13	taxation	taxation	NOUN
cjfa-37582	431	14	treatments	treatment	NOUN
cjfa-37582	431	15	is	be	AUX
cjfa-37582	431	16	not	not	PART
cjfa-37582	431	17	significantly	significantly	ADV
cjfa-37582	431	18	different	different	ADJ
cjfa-37582	431	19	and	and	CCONJ
cjfa-37582	431	20	hypothesis	hypothesis	NOUN
cjfa-37582	431	21	1a	1a	PROPN
cjfa-37582	431	22	is	be	AUX
cjfa-37582	431	23	confirmed	confirm	VERB
cjfa-37582	431	24	.	.	PUNCT
cjfa-37582	432	1	comparing	compare	VERB
cjfa-37582	432	2	the	the	DET
cjfa-37582	432	3	treatments	treatment	NOUN
cjfa-37582	432	4	no	no	DET
cjfa-37582	432	5	tax	tax	NOUN
cjfa-37582	432	6	and	and	CCONJ
cjfa-37582	432	7	deferred	deferred	ADJ
cjfa-37582	432	8	taxation	taxation	NOUN
cjfa-37582	432	9	,	,	PUNCT
cjfa-37582	432	10	the	the	DET
cjfa-37582	432	11	p	p	NOUN
cjfa-37582	432	12	-	-	PUNCT
cjfa-37582	432	13	value	value	NOUN
cjfa-37582	432	14	is	be	AUX
cjfa-37582	432	15	p	p	NOUN
cjfa-37582	432	16	=	=	NOUN
cjfa-37582	432	17	0.0719	0.0719	NUM
cjfa-37582	432	18	.	.	PUNCT
cjfa-37582	433	1	thus	thus	ADV
cjfa-37582	433	2	,	,	PUNCT
cjfa-37582	433	3	there	there	PRON
cjfa-37582	433	4	is	be	VERB
cjfa-37582	433	5	a	a	DET
cjfa-37582	433	6	significant	significant	ADJ
cjfa-37582	433	7	difference	difference	NOUN
cjfa-37582	433	8	between	between	ADP
cjfa-37582	433	9	the	the	DET
cjfa-37582	433	10	treatments	treatment	NOUN
cjfa-37582	433	11	no	no	DET
cjfa-37582	433	12	tax	tax	NOUN
cjfa-37582	433	13	and	and	CCONJ
cjfa-37582	433	14	deferred	defer	VERB
cjfa-37582	433	15	taxation	taxation	NOUN
cjfa-37582	433	16	at	at	ADP
cjfa-37582	433	17	the	the	DET
cjfa-37582	433	18	10%-level	10%-level	PROPN
cjfa-37582	433	19	.	.	PUNCT
cjfa-37582	434	1	this	this	PRON
cjfa-37582	434	2	confirms	confirm	VERB
cjfa-37582	434	3	the	the	DET
cjfa-37582	434	4	perception	perception	NOUN
cjfa-37582	434	5	of	of	ADP
cjfa-37582	434	6	the	the	DET
cjfa-37582	434	7	descriptive	descriptive	ADJ
cjfa-37582	434	8	statistics	statistic	NOUN
cjfa-37582	434	9	.	.	PUNCT
cjfa-37582	435	1	participants	participant	NOUN
cjfa-37582	435	2	in	in	ADP
cjfa-37582	435	3	the	the	DET
cjfa-37582	435	4	treatment	treatment	NOUN
cjfa-37582	435	5	no	no	DET
cjfa-37582	435	6	tax	tax	NOUN
cjfa-37582	435	7	and	and	CCONJ
cjfa-37582	435	8	deferred	deferred	ADJ
cjfa-37582	435	9	taxation	taxation	NOUN
cjfa-37582	435	10	actually	actually	ADV
cjfa-37582	435	11	choose	choose	VERB
cjfa-37582	435	12	to	to	PART
cjfa-37582	435	13	save	save	VERB
cjfa-37582	435	14	less	less	ADV
cjfa-37582	435	15	often	often	ADV
cjfa-37582	435	16	,	,	PUNCT
cjfa-37582	435	17	although	although	SCONJ
cjfa-37582	435	18	the	the	DET
cjfa-37582	435	19	net	net	ADJ
cjfa-37582	435	20	payouts	payout	NOUN
cjfa-37582	435	21	are	be	AUX
cjfa-37582	435	22	the	the	DET
cjfa-37582	435	23	same	same	ADJ
cjfa-37582	435	24	and	and	CCONJ
cjfa-37582	435	25	the	the	DET
cjfa-37582	435	26	time	time	NOUN
cjfa-37582	435	27	preferences	preference	NOUN
cjfa-37582	435	28	of	of	ADP
cjfa-37582	435	29	the	the	DET
cjfa-37582	435	30	participants	participant	NOUN
cjfa-37582	435	31	in	in	ADP
cjfa-37582	435	32	these	these	DET
cjfa-37582	435	33	treatments	treatment	NOUN
cjfa-37582	435	34	are	be	AUX
cjfa-37582	435	35	not	not	PART
cjfa-37582	435	36	significantly	significantly	ADV
cjfa-37582	435	37	different	different	ADJ
cjfa-37582	435	38	.	.	PUNCT
cjfa-37582	436	1	accordingly	accordingly	ADV
cjfa-37582	436	2	,	,	PUNCT
cjfa-37582	436	3	the	the	DET
cjfa-37582	436	4	null	null	ADJ
cjfa-37582	436	5	hypothesis	hypothesis	NOUN
cjfa-37582	436	6	of	of	ADP
cjfa-37582	436	7	this	this	DET
cjfa-37582	436	8	mann	mann	PROPN
cjfa-37582	436	9	-	-	PUNCT
cjfa-37582	436	10	whitney	whitney	PROPN
cjfa-37582	436	11	u	u	PROPN
cjfa-37582	436	12	test	test	NOUN
cjfa-37582	436	13	is	be	AUX
cjfa-37582	436	14	rejected	reject	VERB
cjfa-37582	436	15	,	,	PUNCT
cjfa-37582	436	16	which	which	PRON
cjfa-37582	436	17	also	also	ADV
cjfa-37582	436	18	leads	lead	VERB
cjfa-37582	436	19	to	to	ADP
cjfa-37582	436	20	a	a	DET
cjfa-37582	436	21	rejection	rejection	NOUN
cjfa-37582	436	22	of	of	ADP
cjfa-37582	436	23	hypothesis	hypothesis	NOUN
cjfa-37582	436	24	1b	1b	NUM
cjfa-37582	436	25	.	.	PUNCT
cjfa-37582	437	1	analogous	analogous	ADJ
cjfa-37582	437	2	to	to	ADP
cjfa-37582	437	3	the	the	DET
cjfa-37582	437	4	test	test	NOUN
cjfa-37582	437	5	of	of	ADP
cjfa-37582	437	6	hypotheses	hypothesis	NOUN
cjfa-37582	437	7	1a	1a	NOUN
cjfa-37582	437	8	and	and	CCONJ
cjfa-37582	437	9	1b	1b	NUM
cjfa-37582	437	10	,	,	PUNCT
cjfa-37582	437	11	hypothesis	hypothesis	NOUN
cjfa-37582	437	12	2	2	NUM
cjfa-37582	437	13	is	be	AUX
cjfa-37582	437	14	verified	verify	VERB
cjfa-37582	437	15	.	.	PUNCT
cjfa-37582	438	1	table	table	NOUN
cjfa-37582	438	2	2	2	NUM
cjfa-37582	438	3	shows	show	VERB
cjfa-37582	438	4	that	that	SCONJ
cjfa-37582	438	5	both	both	DET
cjfa-37582	438	6	mean	mean	VERB
cjfa-37582	438	7	and	and	CCONJ
cjfa-37582	438	8	median	median	ADJ
cjfa-37582	438	9	in	in	ADP
cjfa-37582	438	10	the	the	DET
cjfa-37582	438	11	treatment	treatment	NOUN
cjfa-37582	438	12	deferred	defer	VERB
cjfa-37582	438	13	taxation	taxation	NOUN
cjfa-37582	438	14	are	be	AUX
cjfa-37582	438	15	lower	low	ADJ
cjfa-37582	438	16	.	.	PUNCT
cjfa-37582	439	1	a	a	DET
cjfa-37582	439	2	mann	mann	PROPN
cjfa-37582	439	3	-	-	PUNCT
cjfa-37582	439	4	whitney	whitney	PROPN
cjfa-37582	439	5	u	u	PROPN
cjfa-37582	439	6	test	test	NOUN
cjfa-37582	439	7	(	(	PUNCT
cjfa-37582	439	8	two	two	NUM
cjfa-37582	439	9	-	-	PUNCT
cjfa-37582	439	10	sided	sided	ADJ
cjfa-37582	439	11	)	)	PUNCT
cjfa-37582	439	12	reveals	reveal	VERB
cjfa-37582	439	13	the	the	DET
cjfa-37582	439	14	difference	difference	NOUN
cjfa-37582	439	15	as	as	ADV
cjfa-37582	439	16	significant	significant	ADJ
cjfa-37582	439	17	at	at	ADP
cjfa-37582	439	18	the	the	DET
cjfa-37582	439	19	10	10	NUM
cjfa-37582	439	20	%	%	NOUN
cjfa-37582	439	21	level	level	NOUN
cjfa-37582	439	22	(	(	PUNCT
cjfa-37582	439	23	p	p	X
cjfa-37582	439	24	=	=	NOUN
cjfa-37582	439	25	0.0881	0.0881	NUM
cjfa-37582	439	26	)	)	PUNCT
cjfa-37582	439	27	.	.	PUNCT
cjfa-37582	440	1	what	what	PRON
cjfa-37582	440	2	was	be	AUX
cjfa-37582	440	3	already	already	ADV
cjfa-37582	440	4	suspected	suspect	VERB
cjfa-37582	440	5	based	base	VERB
cjfa-37582	440	6	on	on	ADP
cjfa-37582	440	7	the	the	DET
cjfa-37582	440	8	findings	finding	NOUN
cjfa-37582	440	9	for	for	ADP
cjfa-37582	440	10	hypotheses	hypothesis	NOUN
cjfa-37582	440	11	1a	1a	NOUN
cjfa-37582	440	12	and	and	CCONJ
cjfa-37582	440	13	1b	1b	NUM
cjfa-37582	440	14	is	be	AUX
cjfa-37582	440	15	confirmed	confirm	VERB
cjfa-37582	440	16	for	for	ADP
cjfa-37582	440	17	the	the	DET
cjfa-37582	440	18	pairwise	pairwise	NOUN
cjfa-37582	440	19	comparison	comparison	NOUN
cjfa-37582	440	20	of	of	ADP
cjfa-37582	440	21	the	the	DET
cjfa-37582	440	22	treatments	treatment	NOUN
cjfa-37582	440	23	immediate	immediate	ADJ
cjfa-37582	440	24	taxation	taxation	NOUN
cjfa-37582	440	25	and	and	CCONJ
cjfa-37582	440	26	deferred	defer	VERB
cjfa-37582	440	27	taxation	taxation	NOUN
cjfa-37582	440	28	.	.	PUNCT
cjfa-37582	441	1	accordingly	accordingly	ADV
cjfa-37582	441	2	,	,	PUNCT
cjfa-37582	441	3	hypothesis	hypothesis	NOUN
cjfa-37582	441	4	2	2	NUM
cjfa-37582	441	5	must	must	AUX
cjfa-37582	441	6	be	be	AUX
cjfa-37582	441	7	rejected	reject	VERB
cjfa-37582	441	8	.	.	PUNCT
cjfa-37582	442	1	at	at	ADP
cjfa-37582	442	2	this	this	DET
cjfa-37582	442	3	point	point	NOUN
cjfa-37582	442	4	,	,	PUNCT
cjfa-37582	442	5	we	we	PRON
cjfa-37582	442	6	put	put	VERB
cjfa-37582	442	7	these	these	DET
cjfa-37582	442	8	findings	finding	NOUN
cjfa-37582	442	9	into	into	ADP
cjfa-37582	442	10	the	the	DET
cjfa-37582	442	11	context	context	NOUN
cjfa-37582	442	12	of	of	ADP
cjfa-37582	442	13	the	the	DET
cjfa-37582	442	14	experiment	experiment	NOUN
cjfa-37582	442	15	.	.	PUNCT
cjfa-37582	443	1	the	the	DET
cjfa-37582	443	2	results	result	NOUN
cjfa-37582	443	3	show	show	VERB
cjfa-37582	443	4	that	that	SCONJ
cjfa-37582	443	5	participants	participant	NOUN
cjfa-37582	443	6	are	be	AUX
cjfa-37582	443	7	less	less	ADV
cjfa-37582	443	8	likely	likely	ADJ
cjfa-37582	443	9	to	to	PART
cjfa-37582	443	10	opt	opt	VERB
cjfa-37582	443	11	for	for	ADP
cjfa-37582	443	12	saving	save	VERB
cjfa-37582	443	13	despite	despite	SCONJ
cjfa-37582	443	14	net	net	ADJ
cjfa-37582	443	15	-	-	PUNCT
cjfa-37582	443	16	equivalent	equivalent	ADJ
cjfa-37582	443	17	parameterization	parameterization	NOUN
cjfa-37582	443	18	and	and	CCONJ
cjfa-37582	443	19	similar	similar	ADJ
cjfa-37582	443	20	time	time	NOUN
cjfa-37582	443	21	preferences	preference	NOUN
cjfa-37582	443	22	in	in	ADP
cjfa-37582	443	23	the	the	DET
cjfa-37582	443	24	treatment	treatment	NOUN
cjfa-37582	443	25	deferred	defer	VERB
cjfa-37582	443	26	taxation	taxation	NOUN
cjfa-37582	443	27	.	.	PUNCT
cjfa-37582	444	1	this	this	PRON
cjfa-37582	444	2	suggests	suggest	VERB
cjfa-37582	444	3	that	that	SCONJ
cjfa-37582	444	4	the	the	DET
cjfa-37582	444	5	deferred	deferred	ADJ
cjfa-37582	444	6	taxation	taxation	NOUN
cjfa-37582	444	7	in	in	ADP
cjfa-37582	444	8	the	the	DET
cjfa-37582	444	9	experiment	experiment	NOUN
cjfa-37582	444	10	distorts	distort	VERB
cjfa-37582	444	11	the	the	DET
cjfa-37582	444	12	decisions	decision	NOUN
cjfa-37582	444	13	of	of	ADP
cjfa-37582	444	14	the	the	DET
cjfa-37582	444	15	participants	participant	NOUN
cjfa-37582	444	16	.	.	PUNCT
cjfa-37582	445	1	according	accord	VERB
cjfa-37582	445	2	to	to	ADP
cjfa-37582	445	3	the	the	DET
cjfa-37582	445	4	terminology	terminology	NOUN
cjfa-37582	445	5	used	use	VERB
cjfa-37582	445	6	in	in	ADP
cjfa-37582	445	7	fochmann	fochmann	PROPN
cjfa-37582	445	8	and	and	CCONJ
cjfa-37582	445	9	hemmerich	hemmerich	PROPN
cjfa-37582	445	10	(	(	PUNCT
cjfa-37582	445	11	2018	2018	NUM
cjfa-37582	445	12	)	)	PUNCT
cjfa-37582	445	13	,	,	PUNCT
cjfa-37582	445	14	there	there	PRON
cjfa-37582	445	15	is	be	VERB
cjfa-37582	445	16	a	a	DET
cjfa-37582	445	17	perception	perception	NOUN
cjfa-37582	445	18	effect	effect	NOUN
cjfa-37582	445	19	of	of	ADP
cjfa-37582	445	20	taxation	taxation	NOUN
cjfa-37582	445	21	.	.	PUNCT
cjfa-37582	446	1	the	the	DET
cjfa-37582	446	2	subjects	subject	NOUN
cjfa-37582	446	3	apparently	apparently	ADV
cjfa-37582	446	4	assume	assume	VERB
cjfa-37582	446	5	that	that	SCONJ
cjfa-37582	446	6	deferred	defer	VERB
cjfa-37582	446	7	taxation	taxation	NOUN
cjfa-37582	446	8	burdens	burden	NOUN
cjfa-37582	446	9	savings	saving	NOUN
cjfa-37582	446	10	more	more	ADJ
cjfa-37582	446	11	than	than	SCONJ
cjfa-37582	446	12	it	it	PRON
cjfa-37582	446	13	is	be	AUX
cjfa-37582	446	14	actually	actually	ADV
cjfa-37582	446	15	the	the	DET
cjfa-37582	446	16	case	case	NOUN
cjfa-37582	446	17	.	.	PUNCT
cjfa-37582	447	1	as	as	ADP
cjfa-37582	447	2	a	a	DET
cjfa-37582	447	3	result	result	NOUN
cjfa-37582	447	4	,	,	PUNCT
cjfa-37582	447	5	they	they	PRON
cjfa-37582	447	6	decide	decide	VERB
cjfa-37582	447	7	to	to	PART
cjfa-37582	447	8	save	save	VERB
cjfa-37582	447	9	less	less	ADV
cjfa-37582	447	10	often	often	ADV
cjfa-37582	447	11	,	,	PUNCT
cjfa-37582	447	12	i.e.	i.e.	X
cjfa-37582	447	13	the	the	DET
cjfa-37582	447	14	deferred	defer	VERB
cjfa-37582	447	15	taxation	taxation	NOUN
cjfa-37582	447	16	distorts	distort	VERB
cjfa-37582	447	17	the	the	DET
cjfa-37582	447	18	decisions	decision	NOUN
cjfa-37582	447	19	of	of	ADP
cjfa-37582	447	20	the	the	DET
cjfa-37582	447	21	participants	participant	NOUN
cjfa-37582	447	22	in	in	ADP
cjfa-37582	447	23	the	the	DET
cjfa-37582	447	24	experiment	experiment	NOUN
cjfa-37582	447	25	.	.	PUNCT
cjfa-37582	448	1	on	on	ADP
cjfa-37582	448	2	the	the	DET
cjfa-37582	448	3	other	other	ADJ
cjfa-37582	448	4	hand	hand	NOUN
cjfa-37582	448	5	,	,	PUNCT
cjfa-37582	448	6	there	there	PRON
cjfa-37582	448	7	are	be	VERB
cjfa-37582	448	8	no	no	DET
cjfa-37582	448	9	relevant	relevant	ADJ
cjfa-37582	448	10	differences	difference	NOUN
cjfa-37582	448	11	in	in	ADP
cjfa-37582	448	12	the	the	DET
cjfa-37582	448	13	decision	decision	NOUN
cjfa-37582	448	14	behavior	behavior	NOUN
cjfa-37582	448	15	between	between	ADP
cjfa-37582	448	16	the	the	DET
cjfa-37582	448	17	treatments	treatment	NOUN
cjfa-37582	448	18	no	no	DET
cjfa-37582	448	19	tax	tax	NOUN
cjfa-37582	448	20	and	and	CCONJ
cjfa-37582	448	21	immediate	immediate	ADJ
cjfa-37582	448	22	taxation	taxation	NOUN
cjfa-37582	448	23	.	.	PUNCT
cjfa-37582	449	1	the	the	DET
cjfa-37582	449	2	median	median	NOUN
cjfa-37582	449	3	for	for	ADP
cjfa-37582	449	4	the	the	DET
cjfa-37582	449	5	number	number	NOUN
cjfa-37582	449	6	of	of	ADP
cjfa-37582	449	7	decisions	decision	NOUN
cjfa-37582	449	8	for	for	ADP
cjfa-37582	449	9	late	late	ADJ
cjfa-37582	449	10	payout	payout	NOUN
cjfa-37582	449	11	is	be	AUX
cjfa-37582	449	12	even	even	ADV
cjfa-37582	449	13	slightly	slightly	ADV
cjfa-37582	449	14	higher	high	ADJ
cjfa-37582	449	15	in	in	ADP
cjfa-37582	449	16	the	the	DET
cjfa-37582	449	17	treatment	treatment	NOUN
cjfa-37582	449	18	immediate	immediate	ADJ
cjfa-37582	449	19	taxation	taxation	NOUN
cjfa-37582	449	20	than	than	ADP
cjfa-37582	449	21	in	in	ADP
cjfa-37582	449	22	the	the	DET
cjfa-37582	449	23	treatment	treatment	NOUN
cjfa-37582	449	24	no	no	DET
cjfa-37582	449	25	tax	tax	NOUN
cjfa-37582	449	26	.	.	PUNCT
cjfa-37582	450	1	however	however	ADV
cjfa-37582	450	2	,	,	PUNCT
cjfa-37582	450	3	the	the	DET
cjfa-37582	450	4	differences	difference	NOUN
cjfa-37582	450	5	between	between	ADP
cjfa-37582	450	6	these	these	DET
cjfa-37582	450	7	treatments	treatment	NOUN
cjfa-37582	450	8	are	be	AUX
cjfa-37582	450	9	not	not	PART
cjfa-37582	450	10	statistically	statistically	ADV
cjfa-37582	450	11	significant	significant	ADJ
cjfa-37582	450	12	.	.	PUNCT
cjfa-37582	451	1	thus	thus	ADV
cjfa-37582	451	2	,	,	PUNCT
cjfa-37582	451	3	this	this	DET
cjfa-37582	451	4	type	type	NOUN
cjfa-37582	451	5	of	of	ADP
cjfa-37582	451	6	taxation	taxation	NOUN
cjfa-37582	451	7	seems	seem	VERB
cjfa-37582	451	8	not	not	PART
cjfa-37582	451	9	to	to	PART
cjfa-37582	451	10	dominik	dominik	PROPN
cjfa-37582	451	11	tschinkl	tschinkl	PROPN
cjfa-37582	451	12	,	,	PUNCT
cjfa-37582	451	13	nathalie	nathalie	PROPN
cjfa-37582	451	14	weikert	weikert	PROPN
cjfa-37582	451	15	,	,	PUNCT
cjfa-37582	451	16	dirk	dirk	PROPN
cjfa-37582	451	17	kiesewetter174	kiesewetter174	PROPN
cjfa-37582	451	18	distort	distort	VERB
cjfa-37582	451	19	the	the	DET
cjfa-37582	451	20	savings	saving	NOUN
cjfa-37582	451	21	behavior	behavior	NOUN
cjfa-37582	451	22	.	.	PUNCT
cjfa-37582	452	1	hence	hence	ADV
cjfa-37582	452	2	,	,	PUNCT
cjfa-37582	452	3	there	there	PRON
cjfa-37582	452	4	is	be	VERB
cjfa-37582	452	5	no	no	DET
cjfa-37582	452	6	perception	perception	NOUN
cjfa-37582	452	7	effect	effect	NOUN
cjfa-37582	452	8	regarding	regard	VERB
cjfa-37582	452	9	immediate	immediate	ADJ
cjfa-37582	452	10	taxation	taxation	NOUN
cjfa-37582	452	11	.	.	PUNCT
cjfa-37582	453	1	in	in	ADP
cjfa-37582	453	2	the	the	DET
cjfa-37582	453	3	following	follow	VERB
cjfa-37582	453	4	section	section	NOUN
cjfa-37582	453	5	we	we	PRON
cjfa-37582	453	6	include	include	VERB
cjfa-37582	453	7	the	the	DET
cjfa-37582	453	8	treatment	treatment	NOUN
cjfa-37582	453	9	income	income	NOUN
cjfa-37582	453	10	tax	tax	NOUN
cjfa-37582	453	11	.	.	PUNCT
cjfa-37582	454	1	in	in	ADP
cjfa-37582	454	2	this	this	DET
cjfa-37582	454	3	treatment	treatment	NOUN
cjfa-37582	454	4	the	the	DET
cjfa-37582	454	5	payments	payment	NOUN
cjfa-37582	454	6	are	be	AUX
cjfa-37582	454	7	gross	gross	ADJ
cjfa-37582	454	8	equivalent	equivalent	ADJ
cjfa-37582	454	9	to	to	ADP
cjfa-37582	454	10	the	the	DET
cjfa-37582	454	11	treatment	treatment	NOUN
cjfa-37582	454	12	no	no	DET
cjfa-37582	454	13	tax	tax	NOUN
cjfa-37582	454	14	.	.	PUNCT
cjfa-37582	455	1	since	since	SCONJ
cjfa-37582	455	2	the	the	DET
cjfa-37582	455	3	return	return	NOUN
cjfa-37582	455	4	on	on	ADP
cjfa-37582	455	5	savings	saving	NOUN
cjfa-37582	455	6	is	be	AUX
cjfa-37582	455	7	also	also	ADV
cjfa-37582	455	8	subject	subject	ADJ
cjfa-37582	455	9	to	to	ADP
cjfa-37582	455	10	taxation	taxation	NOUN
cjfa-37582	455	11	,	,	PUNCT
cjfa-37582	455	12	however	however	ADV
cjfa-37582	455	13	,	,	PUNCT
cjfa-37582	455	14	there	there	PRON
cjfa-37582	455	15	are	be	VERB
cjfa-37582	455	16	lower	low	ADJ
cjfa-37582	455	17	net	net	ADJ
cjfa-37582	455	18	returns	return	NOUN
cjfa-37582	455	19	on	on	ADP
cjfa-37582	455	20	savings	saving	NOUN
cjfa-37582	455	21	and	and	CCONJ
cjfa-37582	455	22	correspondingly	correspondingly	ADV
cjfa-37582	455	23	lower	low	ADJ
cjfa-37582	455	24	net	net	ADJ
cjfa-37582	455	25	payments	payment	NOUN
cjfa-37582	455	26	.	.	PUNCT
cjfa-37582	456	1	descriptive	descriptive	ADJ
cjfa-37582	456	2	statistics	statistic	NOUN
cjfa-37582	456	3	(	(	PUNCT
cjfa-37582	456	4	see	see	VERB
cjfa-37582	456	5	table	table	NOUN
cjfa-37582	456	6	2	2	NUM
cjfa-37582	456	7	)	)	PUNCT
cjfa-37582	456	8	indicate	indicate	VERB
cjfa-37582	456	9	that	that	SCONJ
cjfa-37582	456	10	the	the	DET
cjfa-37582	456	11	median	median	NOUN
cjfa-37582	456	12	and	and	CCONJ
cjfa-37582	456	13	mean	mean	ADJ
cjfa-37582	456	14	value	value	NOUN
cjfa-37582	456	15	of	of	ADP
cjfa-37582	456	16	decisions	decision	NOUN
cjfa-37582	456	17	to	to	PART
cjfa-37582	456	18	save	save	VERB
cjfa-37582	456	19	are	be	AUX
cjfa-37582	456	20	lower	low	ADJ
cjfa-37582	456	21	than	than	ADP
cjfa-37582	456	22	in	in	ADP
cjfa-37582	456	23	the	the	DET
cjfa-37582	456	24	treatments	treatment	NOUN
cjfa-37582	456	25	no	no	DET
cjfa-37582	456	26	tax	tax	NOUN
cjfa-37582	456	27	and	and	CCONJ
cjfa-37582	456	28	immediate	immediate	ADJ
cjfa-37582	456	29	taxation	taxation	NOUN
cjfa-37582	456	30	.	.	PUNCT
cjfa-37582	457	1	however	however	ADV
cjfa-37582	457	2	,	,	PUNCT
cjfa-37582	457	3	this	this	PRON
cjfa-37582	457	4	does	do	AUX
cjfa-37582	457	5	not	not	PART
cjfa-37582	457	6	apply	apply	VERB
cjfa-37582	457	7	to	to	ADP
cjfa-37582	457	8	the	the	DET
cjfa-37582	457	9	treatment	treatment	NOUN
cjfa-37582	457	10	deferred	defer	VERB
cjfa-37582	457	11	taxation	taxation	NOUN
cjfa-37582	457	12	,	,	PUNCT
cjfa-37582	457	13	as	as	SCONJ
cjfa-37582	457	14	the	the	DET
cjfa-37582	457	15	participants	participant	NOUN
cjfa-37582	457	16	show	show	VERB
cjfa-37582	457	17	the	the	DET
cjfa-37582	457	18	lowest	low	ADJ
cjfa-37582	457	19	share	share	NOUN
cjfa-37582	457	20	of	of	ADP
cjfa-37582	457	21	saving	saving	NOUN
cjfa-37582	457	22	.	.	PUNCT
cjfa-37582	458	1	using	use	VERB
cjfa-37582	458	2	pairwise	pairwise	PROPN
cjfa-37582	458	3	mann	mann	PROPN
cjfa-37582	458	4	-	-	PUNCT
cjfa-37582	458	5	whitney	whitney	PROPN
cjfa-37582	458	6	u	u	NOUN
cjfa-37582	458	7	tests	test	NOUN
cjfa-37582	458	8	(	(	PUNCT
cjfa-37582	458	9	two	two	NUM
cjfa-37582	458	10	-	-	PUNCT
cjfa-37582	458	11	sided	sided	ADJ
cjfa-37582	458	12	)	)	PUNCT
cjfa-37582	458	13	,	,	PUNCT
cjfa-37582	458	14	we	we	PRON
cjfa-37582	458	15	examine	examine	VERB
cjfa-37582	458	16	whether	whether	SCONJ
cjfa-37582	458	17	these	these	DET
cjfa-37582	458	18	differences	difference	NOUN
cjfa-37582	458	19	are	be	AUX
cjfa-37582	458	20	statistically	statistically	ADV
cjfa-37582	458	21	significant	significant	ADJ
cjfa-37582	458	22	.	.	PUNCT
cjfa-37582	459	1	the	the	DET
cjfa-37582	459	2	p	p	NOUN
cjfa-37582	459	3	-	-	PUNCT
cjfa-37582	459	4	values	value	NOUN
cjfa-37582	459	5	are	be	AUX
cjfa-37582	459	6	shown	show	VERB
cjfa-37582	459	7	in	in	ADP
cjfa-37582	459	8	the	the	DET
cjfa-37582	459	9	following	follow	VERB
cjfa-37582	459	10	table	table	NOUN
cjfa-37582	459	11	3	3	NUM
cjfa-37582	459	12	.	.	PUNCT
cjfa-37582	459	13	table	table	NOUN
cjfa-37582	459	14	3	3	NUM
cjfa-37582	459	15	.	.	PUNCT
cjfa-37582	459	16	verification	verification	NOUN
cjfa-37582	459	17	of	of	ADP
cjfa-37582	459	18	hypothesis	hypothesis	NOUN
cjfa-37582	459	19	3	3	NUM
cjfa-37582	459	20	–	–	PUNCT
cjfa-37582	459	21	mann	mann	PROPN
cjfa-37582	459	22	-	-	PUNCT
cjfa-37582	459	23	whitney	whitney	PROPN
cjfa-37582	459	24	-	-	PUNCT
cjfa-37582	459	25	u	u	PROPN
cjfa-37582	459	26	test	test	NOUN
cjfa-37582	459	27	(	(	PUNCT
cjfa-37582	459	28	two	two	NUM
cjfa-37582	459	29	-	-	PUNCT
cjfa-37582	459	30	sided	sided	ADJ
cjfa-37582	459	31	)	)	PUNCT
cjfa-37582	460	1	nt	not	PART
cjfa-37582	460	2	bt	bt	VERB
cjfa-37582	461	1	dt	dt	VERB
cjfa-37582	461	2	it	it	PRON
cjfa-37582	461	3	0.3117	0.3117	NUM
cjfa-37582	461	4	0.5392	0.5392	NUM
cjfa-37582	462	1	0.6209	0.6209	NUM
cjfa-37582	462	2	s	s	NOUN
cjfa-37582	462	3	o	o	NOUN
cjfa-37582	462	4	u	u	NOUN
cjfa-37582	462	5	r	r	NOUN
cjfa-37582	462	6	c	c	NOUN
cjfa-37582	462	7	e	e	NOUN
cjfa-37582	462	8	:	:	PUNCT
cjfa-37582	462	9	own	own	ADJ
cjfa-37582	462	10	data	datum	NOUN
cjfa-37582	462	11	.	.	PUNCT
cjfa-37582	463	1	as	as	SCONJ
cjfa-37582	463	2	expected	expect	VERB
cjfa-37582	463	3	(	(	PUNCT
cjfa-37582	463	4	hypothesis	hypothesis	NOUN
cjfa-37582	463	5	3	3	NUM
cjfa-37582	463	6	)	)	PUNCT
cjfa-37582	463	7	,	,	PUNCT
cjfa-37582	463	8	descriptive	descriptive	ADJ
cjfa-37582	463	9	statistics	statistic	NOUN
cjfa-37582	463	10	suggest	suggest	VERB
cjfa-37582	463	11	that	that	SCONJ
cjfa-37582	463	12	participants	participant	NOUN
cjfa-37582	463	13	in	in	ADP
cjfa-37582	463	14	the	the	DET
cjfa-37582	463	15	income	income	NOUN
cjfa-37582	463	16	tax	tax	NOUN
cjfa-37582	463	17	treatment	treatment	NOUN
cjfa-37582	463	18	decide	decide	VERB
cjfa-37582	463	19	less	less	ADV
cjfa-37582	463	20	often	often	ADV
cjfa-37582	463	21	to	to	PART
cjfa-37582	463	22	save	save	VERB
cjfa-37582	463	23	than	than	ADP
cjfa-37582	463	24	those	those	PRON
cjfa-37582	463	25	in	in	ADP
cjfa-37582	463	26	the	the	DET
cjfa-37582	463	27	no	no	DET
cjfa-37582	463	28	tax	tax	NOUN
cjfa-37582	463	29	and	and	CCONJ
cjfa-37582	463	30	immediate	immediate	ADJ
cjfa-37582	463	31	taxation	taxation	NOUN
cjfa-37582	463	32	treatments	treatment	NOUN
cjfa-37582	463	33	.	.	PUNCT
cjfa-37582	464	1	however	however	ADV
cjfa-37582	464	2	,	,	PUNCT
cjfa-37582	464	3	the	the	DET
cjfa-37582	464	4	differences	difference	NOUN
cjfa-37582	464	5	are	be	AUX
cjfa-37582	464	6	not	not	PART
cjfa-37582	464	7	statistically	statistically	ADV
cjfa-37582	464	8	significant	significant	ADJ
cjfa-37582	464	9	.	.	PUNCT
cjfa-37582	465	1	when	when	SCONJ
cjfa-37582	465	2	comparing	compare	VERB
cjfa-37582	465	3	the	the	DET
cjfa-37582	465	4	treatments	treatment	NOUN
cjfa-37582	465	5	income	income	NOUN
cjfa-37582	465	6	tax	tax	NOUN
cjfa-37582	465	7	and	and	CCONJ
cjfa-37582	465	8	deferred	deferred	ADJ
cjfa-37582	465	9	taxation	taxation	NOUN
cjfa-37582	465	10	,	,	PUNCT
cjfa-37582	465	11	it	it	PRON
cjfa-37582	465	12	should	should	AUX
cjfa-37582	465	13	be	be	AUX
cjfa-37582	465	14	noted	note	VERB
cjfa-37582	465	15	that	that	SCONJ
cjfa-37582	465	16	the	the	DET
cjfa-37582	465	17	median	median	NOUN
cjfa-37582	465	18	and	and	CCONJ
cjfa-37582	465	19	mean	mean	VERB
cjfa-37582	465	20	in	in	ADP
cjfa-37582	465	21	the	the	DET
cjfa-37582	465	22	treatment	treatment	NOUN
cjfa-37582	465	23	deferred	defer	VERB
cjfa-37582	465	24	taxation	taxation	NOUN
cjfa-37582	465	25	are	be	AUX
cjfa-37582	465	26	even	even	ADV
cjfa-37582	465	27	lower	low	ADJ
cjfa-37582	465	28	,	,	PUNCT
cjfa-37582	465	29	although	although	SCONJ
cjfa-37582	465	30	the	the	DET
cjfa-37582	465	31	net	net	ADJ
cjfa-37582	465	32	returns	return	NOUN
cjfa-37582	465	33	are	be	AUX
cjfa-37582	465	34	higher	high	ADJ
cjfa-37582	465	35	compared	compare	VERB
cjfa-37582	465	36	to	to	ADP
cjfa-37582	465	37	the	the	DET
cjfa-37582	465	38	treatment	treatment	NOUN
cjfa-37582	465	39	income	income	NOUN
cjfa-37582	465	40	tax	tax	NOUN
cjfa-37582	465	41	.	.	PUNCT
cjfa-37582	466	1	a	a	DET
cjfa-37582	466	2	mann	mann	PROPN
cjfa-37582	466	3	-	-	PUNCT
cjfa-37582	466	4	whitney	whitney	PROPN
cjfa-37582	466	5	u	u	PROPN
cjfa-37582	466	6	test	test	NOUN
cjfa-37582	466	7	(	(	PUNCT
cjfa-37582	466	8	two	two	NUM
cjfa-37582	466	9	-	-	PUNCT
cjfa-37582	466	10	sided	sided	ADJ
cjfa-37582	466	11	)	)	PUNCT
cjfa-37582	466	12	also	also	ADV
cjfa-37582	466	13	reveals	reveal	VERB
cjfa-37582	466	14	that	that	SCONJ
cjfa-37582	466	15	this	this	DET
cjfa-37582	466	16	difference	difference	NOUN
cjfa-37582	466	17	is	be	AUX
cjfa-37582	466	18	not	not	PART
cjfa-37582	466	19	significant	significant	ADJ
cjfa-37582	466	20	.	.	PUNCT
cjfa-37582	467	1	consequently	consequently	ADV
cjfa-37582	467	2	,	,	PUNCT
cjfa-37582	467	3	participants	participant	NOUN
cjfa-37582	467	4	in	in	ADP
cjfa-37582	467	5	the	the	DET
cjfa-37582	467	6	income	income	NOUN
cjfa-37582	467	7	tax	tax	NOUN
cjfa-37582	467	8	treatment	treatment	NOUN
cjfa-37582	467	9	do	do	AUX
cjfa-37582	467	10	not	not	PART
cjfa-37582	467	11	choose	choose	VERB
cjfa-37582	467	12	to	to	PART
cjfa-37582	467	13	save	save	VERB
cjfa-37582	467	14	less	less	ADV
cjfa-37582	467	15	often	often	ADV
cjfa-37582	467	16	,	,	PUNCT
cjfa-37582	467	17	even	even	ADV
cjfa-37582	467	18	though	though	SCONJ
cjfa-37582	467	19	the	the	DET
cjfa-37582	467	20	net	net	ADJ
cjfa-37582	467	21	return	return	NOUN
cjfa-37582	467	22	on	on	ADP
cjfa-37582	467	23	saving	save	VERB
cjfa-37582	467	24	in	in	ADP
cjfa-37582	467	25	this	this	DET
cjfa-37582	467	26	treatment	treatment	NOUN
cjfa-37582	467	27	is	be	AUX
cjfa-37582	467	28	lower	low	ADJ
cjfa-37582	467	29	than	than	ADP
cjfa-37582	467	30	in	in	ADP
cjfa-37582	467	31	the	the	DET
cjfa-37582	467	32	other	other	ADJ
cjfa-37582	467	33	treatments	treatment	NOUN
cjfa-37582	467	34	.	.	PUNCT
cjfa-37582	468	1	instead	instead	ADV
cjfa-37582	468	2	,	,	PUNCT
cjfa-37582	468	3	subjects	subject	NOUN
cjfa-37582	468	4	decide	decide	VERB
cjfa-37582	468	5	even	even	ADV
cjfa-37582	468	6	more	more	ADV
cjfa-37582	468	7	often	often	ADV
cjfa-37582	468	8	to	to	PART
cjfa-37582	468	9	save	save	VERB
cjfa-37582	468	10	than	than	ADP
cjfa-37582	468	11	in	in	ADP
cjfa-37582	468	12	the	the	DET
cjfa-37582	468	13	treatment	treatment	NOUN
cjfa-37582	468	14	deferred	defer	VERB
cjfa-37582	468	15	taxation	taxation	NOUN
cjfa-37582	468	16	.	.	PUNCT
cjfa-37582	469	1	this	this	PRON
cjfa-37582	469	2	illustrates	illustrate	VERB
cjfa-37582	469	3	the	the	DET
cjfa-37582	469	4	perception	perception	NOUN
cjfa-37582	469	5	effect	effect	NOUN
cjfa-37582	469	6	of	of	ADP
cjfa-37582	469	7	the	the	DET
cjfa-37582	469	8	deferred	deferred	ADJ
cjfa-37582	469	9	taxation	taxation	NOUN
cjfa-37582	469	10	once	once	ADV
cjfa-37582	469	11	again	again	ADV
cjfa-37582	469	12	.	.	PUNCT
cjfa-37582	470	1	despite	despite	SCONJ
cjfa-37582	470	2	higher	high	ADJ
cjfa-37582	470	3	net	net	ADJ
cjfa-37582	470	4	yields	yield	NOUN
cjfa-37582	470	5	participants	participant	NOUN
cjfa-37582	470	6	save	save	VERB
cjfa-37582	470	7	less	less	ADV
cjfa-37582	470	8	often	often	ADV
cjfa-37582	470	9	than	than	ADP
cjfa-37582	470	10	in	in	ADP
cjfa-37582	470	11	the	the	DET
cjfa-37582	470	12	treatment	treatment	NOUN
cjfa-37582	470	13	income	income	NOUN
cjfa-37582	470	14	tax	tax	NOUN
cjfa-37582	470	15	.	.	PUNCT
cjfa-37582	471	1	this	this	PRON
cjfa-37582	471	2	may	may	AUX
cjfa-37582	471	3	be	be	AUX
cjfa-37582	471	4	due	due	ADJ
cjfa-37582	471	5	to	to	ADP
cjfa-37582	471	6	the	the	DET
cjfa-37582	471	7	fact	fact	NOUN
cjfa-37582	471	8	that	that	SCONJ
cjfa-37582	471	9	the	the	DET
cjfa-37582	471	10	differences	difference	NOUN
cjfa-37582	471	11	between	between	ADP
cjfa-37582	471	12	the	the	DET
cjfa-37582	471	13	possible	possible	ADJ
cjfa-37582	471	14	net	net	ADJ
cjfa-37582	471	15	payouts	payout	NOUN
cjfa-37582	471	16	were	be	AUX
cjfa-37582	471	17	not	not	PART
cjfa-37582	471	18	large	large	ADJ
cjfa-37582	471	19	enough	enough	ADV
cjfa-37582	471	20	as	as	SCONJ
cjfa-37582	471	21	the	the	DET
cjfa-37582	471	22	maximum	maximum	ADJ
cjfa-37582	471	23	difference	difference	NOUN
cjfa-37582	471	24	in	in	ADP
cjfa-37582	471	25	net	net	ADJ
cjfa-37582	471	26	yield	yield	NOUN
cjfa-37582	471	27	between	between	ADP
cjfa-37582	471	28	the	the	DET
cjfa-37582	471	29	three	three	NUM
cjfa-37582	471	30	net	net	ADJ
cjfa-37582	471	31	-	-	PUNCT
cjfa-37582	471	32	equivalent	equivalent	ADJ
cjfa-37582	471	33	treatments	treatment	NOUN
cjfa-37582	471	34	(	(	PUNCT
cjfa-37582	471	35	no	no	DET
cjfa-37582	471	36	tax	tax	NOUN
cjfa-37582	471	37	,	,	PUNCT
cjfa-37582	471	38	immediate	immediate	ADJ
cjfa-37582	471	39	taxation	taxation	NOUN
cjfa-37582	471	40	and	and	CCONJ
cjfa-37582	471	41	deferred	deferred	ADJ
cjfa-37582	471	42	taxation	taxation	NOUN
cjfa-37582	471	43	)	)	PUNCT
cjfa-37582	471	44	and	and	CCONJ
cjfa-37582	471	45	the	the	DET
cjfa-37582	471	46	income	income	NOUN
cjfa-37582	471	47	tax	tax	NOUN
cjfa-37582	471	48	treatment	treatment	NOUN
cjfa-37582	471	49	is	be	AUX
cjfa-37582	471	50	20	20	NUM
cjfa-37582	471	51	percentage	percentage	NOUN
cjfa-37582	471	52	points	point	NOUN
cjfa-37582	471	53	,	,	PUNCT
cjfa-37582	471	54	which	which	PRON
cjfa-37582	471	55	equals	equal	VERB
cjfa-37582	471	56	a	a	DET
cjfa-37582	471	57	difference	difference	NOUN
cjfa-37582	471	58	in	in	ADP
cjfa-37582	471	59	the	the	DET
cjfa-37582	471	60	the	the	DET
cjfa-37582	471	61	impact	impact	NOUN
cjfa-37582	471	62	of	of	ADP
cjfa-37582	471	63	taxes	taxis	NOUN
cjfa-37582	471	64	on	on	ADP
cjfa-37582	471	65	individual	individual	ADJ
cjfa-37582	471	66	long	long	ADJ
cjfa-37582	471	67	-	-	PUNCT
cjfa-37582	471	68	term	term	NOUN
cjfa-37582	471	69	savings	saving	NOUN
cjfa-37582	471	70	decision	decision	NOUN
cjfa-37582	471	71	175	175	NUM
cjfa-37582	471	72	net	net	ADJ
cjfa-37582	471	73	payout	payout	NOUN
cjfa-37582	471	74	of	of	ADP
cjfa-37582	471	75	30	30	NUM
cjfa-37582	471	76	cu18	cu18	PROPN
cjfa-37582	471	77	or	or	CCONJ
cjfa-37582	471	78	three	three	NUM
cjfa-37582	471	79	euros	euro	NOUN
cjfa-37582	471	80	.	.	PUNCT
cjfa-37582	472	1	differences	difference	NOUN
cjfa-37582	472	2	are	be	AUX
cjfa-37582	472	3	smaller	small	ADJ
cjfa-37582	472	4	in	in	ADP
cjfa-37582	472	5	the	the	DET
cjfa-37582	472	6	other	other	ADJ
cjfa-37582	472	7	decision	decision	NOUN
cjfa-37582	472	8	situations	situation	NOUN
cjfa-37582	472	9	.	.	PUNCT
cjfa-37582	473	1	therefore	therefore	ADV
cjfa-37582	473	2	,	,	PUNCT
cjfa-37582	473	3	it	it	PRON
cjfa-37582	473	4	is	be	AUX
cjfa-37582	473	5	possible	possible	ADJ
cjfa-37582	473	6	that	that	SCONJ
cjfa-37582	473	7	the	the	DET
cjfa-37582	473	8	participants	participant	NOUN
cjfa-37582	473	9	did	do	AUX
cjfa-37582	473	10	not	not	PART
cjfa-37582	473	11	attach	attach	VERB
cjfa-37582	473	12	great	great	ADJ
cjfa-37582	473	13	importance	importance	NOUN
cjfa-37582	473	14	to	to	ADP
cjfa-37582	473	15	the	the	DET
cjfa-37582	473	16	taxation	taxation	NOUN
cjfa-37582	473	17	of	of	ADP
cjfa-37582	473	18	the	the	DET
cjfa-37582	473	19	yield	yield	NOUN
cjfa-37582	473	20	,	,	PUNCT
cjfa-37582	473	21	or	or	CCONJ
cjfa-37582	473	22	rather	rather	ADV
cjfa-37582	473	23	ignored	ignore	VERB
cjfa-37582	473	24	it	it	PRON
cjfa-37582	473	25	.	.	PUNCT
cjfa-37582	474	1	as	as	SCONJ
cjfa-37582	474	2	shown	show	VERB
cjfa-37582	474	3	above	above	ADV
cjfa-37582	474	4	,	,	PUNCT
cjfa-37582	474	5	the	the	DET
cjfa-37582	474	6	immediate	immediate	ADJ
cjfa-37582	474	7	taxation	taxation	NOUN
cjfa-37582	474	8	does	do	AUX
cjfa-37582	474	9	not	not	PART
cjfa-37582	474	10	seem	seem	VERB
cjfa-37582	474	11	to	to	PART
cjfa-37582	474	12	distort	distort	VERB
cjfa-37582	474	13	the	the	DET
cjfa-37582	474	14	decisions	decision	NOUN
cjfa-37582	474	15	of	of	ADP
cjfa-37582	474	16	the	the	DET
cjfa-37582	474	17	participants	participant	NOUN
cjfa-37582	474	18	.	.	PUNCT
cjfa-37582	475	1	consequently	consequently	ADV
cjfa-37582	475	2	,	,	PUNCT
cjfa-37582	475	3	if	if	SCONJ
cjfa-37582	475	4	the	the	DET
cjfa-37582	475	5	yield	yield	NOUN
cjfa-37582	475	6	taxation	taxation	NOUN
cjfa-37582	475	7	were	be	AUX
cjfa-37582	475	8	not	not	PART
cjfa-37582	475	9	taken	take	VERB
cjfa-37582	475	10	into	into	ADP
cjfa-37582	475	11	account	account	NOUN
cjfa-37582	475	12	,	,	PUNCT
cjfa-37582	475	13	identical	identical	ADJ
cjfa-37582	475	14	decision	decision	NOUN
cjfa-37582	475	15	patterns	pattern	NOUN
cjfa-37582	475	16	would	would	AUX
cjfa-37582	475	17	be	be	AUX
cjfa-37582	475	18	expected	expect	VERB
cjfa-37582	475	19	in	in	ADP
cjfa-37582	475	20	the	the	DET
cjfa-37582	475	21	treatments	treatment	NOUN
cjfa-37582	475	22	no	no	DET
cjfa-37582	475	23	tax	tax	NOUN
cjfa-37582	475	24	and	and	CCONJ
cjfa-37582	475	25	income	income	NOUN
cjfa-37582	475	26	tax	tax	NOUN
cjfa-37582	475	27	.	.	PUNCT
cjfa-37582	476	1	the	the	DET
cjfa-37582	476	2	paired	pair	VERB
cjfa-37582	476	3	comparison	comparison	NOUN
cjfa-37582	476	4	using	use	VERB
cjfa-37582	476	5	a	a	DET
cjfa-37582	476	6	mann	mann	PROPN
cjfa-37582	476	7	-	-	PUNCT
cjfa-37582	476	8	whitney	whitney	PROPN
cjfa-37582	476	9	u	u	PROPN
cjfa-37582	476	10	test	test	NOUN
cjfa-37582	476	11	supports	support	VERB
cjfa-37582	476	12	this	this	DET
cjfa-37582	476	13	result	result	NOUN
cjfa-37582	476	14	,	,	PUNCT
cjfa-37582	476	15	as	as	SCONJ
cjfa-37582	476	16	a	a	DET
cjfa-37582	476	17	significant	significant	ADJ
cjfa-37582	476	18	difference	difference	NOUN
cjfa-37582	476	19	between	between	ADP
cjfa-37582	476	20	the	the	DET
cjfa-37582	476	21	treatments	treatment	NOUN
cjfa-37582	476	22	no	no	DET
cjfa-37582	476	23	tax	tax	NOUN
cjfa-37582	476	24	and	and	CCONJ
cjfa-37582	476	25	income	income	NOUN
cjfa-37582	476	26	tax	tax	NOUN
cjfa-37582	476	27	could	could	AUX
cjfa-37582	476	28	not	not	PART
cjfa-37582	476	29	be	be	AUX
cjfa-37582	476	30	proven	prove	VERB
cjfa-37582	476	31	.	.	PUNCT
cjfa-37582	477	1	similarly	similarly	ADV
cjfa-37582	477	2	,	,	PUNCT
cjfa-37582	477	3	the	the	DET
cjfa-37582	477	4	differences	difference	NOUN
cjfa-37582	477	5	between	between	ADP
cjfa-37582	477	6	the	the	DET
cjfa-37582	477	7	treatments	treatment	NOUN
cjfa-37582	477	8	no	no	DET
cjfa-37582	477	9	tax	tax	NOUN
cjfa-37582	477	10	and	and	CCONJ
cjfa-37582	477	11	immediate	immediate	ADJ
cjfa-37582	477	12	taxation	taxation	NOUN
cjfa-37582	477	13	are	be	AUX
cjfa-37582	477	14	not	not	PART
cjfa-37582	477	15	statistically	statistically	ADV
cjfa-37582	477	16	significant	significant	ADJ
cjfa-37582	477	17	.	.	PUNCT
cjfa-37582	478	1	nevertheless	nevertheless	ADV
cjfa-37582	478	2	,	,	PUNCT
cjfa-37582	478	3	since	since	SCONJ
cjfa-37582	478	4	descriptive	descriptive	ADJ
cjfa-37582	478	5	statistics	statistic	NOUN
cjfa-37582	478	6	show	show	VERB
cjfa-37582	478	7	a	a	DET
cjfa-37582	478	8	tendency	tendency	NOUN
cjfa-37582	478	9	towards	towards	ADP
cjfa-37582	478	10	a	a	DET
cjfa-37582	478	11	lower	low	ADJ
cjfa-37582	478	12	amount	amount	NOUN
cjfa-37582	478	13	of	of	ADP
cjfa-37582	478	14	decisions	decision	NOUN
cjfa-37582	478	15	in	in	ADP
cjfa-37582	478	16	favor	favor	NOUN
cjfa-37582	478	17	of	of	ADP
cjfa-37582	478	18	late	late	ADJ
cjfa-37582	478	19	payments	payment	NOUN
cjfa-37582	478	20	,	,	PUNCT
cjfa-37582	478	21	participants	participant	NOUN
cjfa-37582	478	22	apparently	apparently	ADV
cjfa-37582	478	23	did	do	AUX
cjfa-37582	478	24	not	not	PART
cjfa-37582	478	25	completely	completely	ADV
cjfa-37582	478	26	ignore	ignore	VERB
cjfa-37582	478	27	the	the	DET
cjfa-37582	478	28	taxation	taxation	NOUN
cjfa-37582	478	29	of	of	ADP
cjfa-37582	478	30	returns	return	NOUN
cjfa-37582	478	31	,	,	PUNCT
cjfa-37582	478	32	but	but	CCONJ
cjfa-37582	478	33	its	its	PRON
cjfa-37582	478	34	effect	effect	NOUN
cjfa-37582	478	35	was	be	AUX
cjfa-37582	478	36	at	at	ADP
cjfa-37582	478	37	least	least	ADJ
cjfa-37582	478	38	underestimated	underestimate	VERB
cjfa-37582	478	39	.	.	PUNCT
cjfa-37582	479	1	however	however	ADV
cjfa-37582	479	2	,	,	PUNCT
cjfa-37582	479	3	these	these	DET
cjfa-37582	479	4	observations	observation	NOUN
cjfa-37582	479	5	can	can	AUX
cjfa-37582	479	6	be	be	AUX
cjfa-37582	479	7	put	put	VERB
cjfa-37582	479	8	into	into	ADP
cjfa-37582	479	9	a	a	DET
cjfa-37582	479	10	different	different	ADJ
cjfa-37582	479	11	perspective	perspective	NOUN
cjfa-37582	479	12	.	.	PUNCT
cjfa-37582	480	1	while	while	SCONJ
cjfa-37582	480	2	in	in	ADP
cjfa-37582	480	3	one	one	NUM
cjfa-37582	480	4	half	half	NOUN
cjfa-37582	480	5	of	of	ADP
cjfa-37582	480	6	the	the	DET
cjfa-37582	480	7	decision	decision	NOUN
cjfa-37582	480	8	situations	situation	NOUN
cjfa-37582	480	9	in	in	ADP
cjfa-37582	480	10	the	the	DET
cjfa-37582	480	11	three	three	NUM
cjfa-37582	480	12	tax	tax	NOUN
cjfa-37582	480	13	treatments	treatment	NOUN
cjfa-37582	480	14	a	a	DET
cjfa-37582	480	15	low	low	ADJ
cjfa-37582	480	16	tax	tax	NOUN
cjfa-37582	480	17	rate	rate	NOUN
cjfa-37582	480	18	of	of	ADP
cjfa-37582	480	19	20	20	NUM
cjfa-37582	480	20	percent	percent	NOUN
cjfa-37582	480	21	was	be	AUX
cjfa-37582	480	22	set	set	VERB
cjfa-37582	480	23	,	,	PUNCT
cjfa-37582	480	24	a	a	DET
cjfa-37582	480	25	high	high	ADJ
cjfa-37582	480	26	tax	tax	NOUN
cjfa-37582	480	27	rate	rate	NOUN
cjfa-37582	480	28	(	(	PUNCT
cjfa-37582	480	29	40	40	NUM
cjfa-37582	480	30	percent	percent	NOUN
cjfa-37582	480	31	)	)	PUNCT
cjfa-37582	480	32	applied	apply	VERB
cjfa-37582	480	33	in	in	ADP
cjfa-37582	480	34	the	the	DET
cjfa-37582	480	35	other	other	ADJ
cjfa-37582	480	36	situations	situation	NOUN
cjfa-37582	480	37	.	.	PUNCT
cjfa-37582	481	1	in	in	ADP
cjfa-37582	481	2	the	the	DET
cjfa-37582	481	3	treatment	treatment	NOUN
cjfa-37582	481	4	income	income	NOUN
cjfa-37582	481	5	tax	tax	NOUN
cjfa-37582	481	6	,	,	PUNCT
cjfa-37582	481	7	the	the	DET
cjfa-37582	481	8	respective	respective	ADJ
cjfa-37582	481	9	tax	tax	NOUN
cjfa-37582	481	10	rate	rate	NOUN
cjfa-37582	481	11	applied	apply	VERB
cjfa-37582	481	12	to	to	ADP
cjfa-37582	481	13	both	both	DET
cjfa-37582	481	14	the	the	DET
cjfa-37582	481	15	payouts	payout	NOUN
cjfa-37582	481	16	and	and	CCONJ
cjfa-37582	481	17	the	the	DET
cjfa-37582	481	18	return	return	NOUN
cjfa-37582	481	19	on	on	ADP
cjfa-37582	481	20	savings	saving	NOUN
cjfa-37582	481	21	.	.	PUNCT
cjfa-37582	482	1	consequently	consequently	ADV
cjfa-37582	482	2	,	,	PUNCT
cjfa-37582	482	3	the	the	DET
cjfa-37582	482	4	differences	difference	NOUN
cjfa-37582	482	5	in	in	ADP
cjfa-37582	482	6	net	net	ADJ
cjfa-37582	482	7	yield	yield	NOUN
cjfa-37582	482	8	and	and	CCONJ
cjfa-37582	482	9	net	net	ADJ
cjfa-37582	482	10	payout	payout	NOUN
cjfa-37582	482	11	between	between	ADP
cjfa-37582	482	12	the	the	DET
cjfa-37582	482	13	income	income	NOUN
cjfa-37582	482	14	tax	tax	NOUN
cjfa-37582	482	15	treatment	treatment	NOUN
cjfa-37582	482	16	and	and	CCONJ
cjfa-37582	482	17	the	the	DET
cjfa-37582	482	18	other	other	ADJ
cjfa-37582	482	19	three	three	NUM
cjfa-37582	482	20	treatments	treatment	NOUN
cjfa-37582	482	21	are	be	AUX
cjfa-37582	482	22	greater	great	ADJ
cjfa-37582	482	23	in	in	ADP
cjfa-37582	482	24	situations	situation	NOUN
cjfa-37582	482	25	with	with	ADP
cjfa-37582	482	26	a	a	DET
cjfa-37582	482	27	high	high	ADJ
cjfa-37582	482	28	tax	tax	NOUN
cjfa-37582	482	29	rate	rate	NOUN
cjfa-37582	482	30	than	than	ADP
cjfa-37582	482	31	in	in	ADP
cjfa-37582	482	32	those	those	PRON
cjfa-37582	482	33	with	with	ADP
cjfa-37582	482	34	a	a	DET
cjfa-37582	482	35	low	low	ADJ
cjfa-37582	482	36	tax	tax	NOUN
cjfa-37582	482	37	rate	rate	NOUN
cjfa-37582	482	38	.	.	PUNCT
cjfa-37582	483	1	considering	consider	VERB
cjfa-37582	483	2	only	only	ADV
cjfa-37582	483	3	the	the	DET
cjfa-37582	483	4	situations	situation	NOUN
cjfa-37582	483	5	with	with	ADP
cjfa-37582	483	6	a	a	DET
cjfa-37582	483	7	high	high	ADJ
cjfa-37582	483	8	tax	tax	NOUN
cjfa-37582	483	9	rate	rate	NOUN
cjfa-37582	483	10	,	,	PUNCT
cjfa-37582	483	11	the	the	DET
cjfa-37582	483	12	mean	mean	NOUN
cjfa-37582	483	13	of	of	ADP
cjfa-37582	483	14	the	the	DET
cjfa-37582	483	15	absolute	absolute	ADJ
cjfa-37582	483	16	number	number	NOUN
cjfa-37582	483	17	of	of	ADP
cjfa-37582	483	18	decisions	decision	NOUN
cjfa-37582	483	19	to	to	PART
cjfa-37582	483	20	save	save	VERB
cjfa-37582	483	21	in	in	ADP
cjfa-37582	483	22	the	the	DET
cjfa-37582	483	23	income	income	NOUN
cjfa-37582	483	24	tax	tax	NOUN
cjfa-37582	483	25	treatment	treatment	NOUN
cjfa-37582	483	26	is	be	AUX
cjfa-37582	483	27	1.41	1.41	NUM
cjfa-37582	483	28	less	less	ADJ
cjfa-37582	483	29	than	than	ADP
cjfa-37582	483	30	in	in	ADP
cjfa-37582	483	31	the	the	DET
cjfa-37582	483	32	no	no	DET
cjfa-37582	483	33	tax	tax	NOUN
cjfa-37582	483	34	treatment	treatment	NOUN
cjfa-37582	483	35	and	and	CCONJ
cjfa-37582	483	36	the	the	DET
cjfa-37582	483	37	median	median	ADJ
cjfa-37582	483	38	difference	difference	NOUN
cjfa-37582	483	39	is	be	AUX
cjfa-37582	483	40	1.5	1.5	NUM
cjfa-37582	483	41	.	.	PUNCT
cjfa-37582	484	1	given	give	VERB
cjfa-37582	484	2	that	that	SCONJ
cjfa-37582	484	3	in	in	ADP
cjfa-37582	484	4	ten	ten	NUM
cjfa-37582	484	5	situations	situation	NOUN
cjfa-37582	484	6	the	the	DET
cjfa-37582	484	7	maximum	maximum	ADJ
cjfa-37582	484	8	number	number	NOUN
cjfa-37582	484	9	of	of	ADP
cjfa-37582	484	10	decisions	decision	NOUN
cjfa-37582	484	11	in	in	ADP
cjfa-37582	484	12	favor	favor	NOUN
cjfa-37582	484	13	of	of	ADP
cjfa-37582	484	14	a	a	DET
cjfa-37582	484	15	late	late	ADJ
cjfa-37582	484	16	payout	payout	NOUN
cjfa-37582	484	17	is	be	AUX
cjfa-37582	484	18	ten	ten	NUM
cjfa-37582	484	19	,	,	PUNCT
cjfa-37582	484	20	these	these	DET
cjfa-37582	484	21	differences	difference	NOUN
cjfa-37582	484	22	appear	appear	VERB
cjfa-37582	484	23	to	to	PART
cjfa-37582	484	24	be	be	AUX
cjfa-37582	484	25	significant	significant	ADJ
cjfa-37582	484	26	.	.	PUNCT
cjfa-37582	485	1	therefore	therefore	ADV
cjfa-37582	485	2	,	,	PUNCT
cjfa-37582	485	3	we	we	PRON
cjfa-37582	485	4	use	use	VERB
cjfa-37582	485	5	once	once	ADV
cjfa-37582	485	6	again	again	ADV
cjfa-37582	485	7	a	a	DET
cjfa-37582	485	8	mann	mann	PROPN
cjfa-37582	485	9	-	-	PUNCT
cjfa-37582	485	10	whitney	whitney	PROPN
cjfa-37582	485	11	u	u	PROPN
cjfa-37582	485	12	test	test	NOUN
cjfa-37582	485	13	(	(	PUNCT
cjfa-37582	485	14	two	two	NUM
cjfa-37582	485	15	-	-	PUNCT
cjfa-37582	485	16	sided	sided	ADJ
cjfa-37582	485	17	)	)	PUNCT
cjfa-37582	485	18	to	to	PART
cjfa-37582	485	19	statistically	statistically	ADV
cjfa-37582	485	20	verify	verify	VERB
cjfa-37582	485	21	the	the	DET
cjfa-37582	485	22	differences	difference	NOUN
cjfa-37582	485	23	.	.	PUNCT
cjfa-37582	486	1	regarding	regard	VERB
cjfa-37582	486	2	the	the	DET
cjfa-37582	486	3	decisions	decision	NOUN
cjfa-37582	486	4	with	with	ADP
cjfa-37582	486	5	a	a	DET
cjfa-37582	486	6	high	high	ADJ
cjfa-37582	486	7	tax	tax	NOUN
cjfa-37582	486	8	rate	rate	NOUN
cjfa-37582	486	9	,	,	PUNCT
cjfa-37582	486	10	there	there	PRON
cjfa-37582	486	11	is	be	VERB
cjfa-37582	486	12	a	a	DET
cjfa-37582	486	13	significant	significant	ADJ
cjfa-37582	486	14	difference	difference	NOUN
cjfa-37582	486	15	between	between	ADP
cjfa-37582	486	16	the	the	DET
cjfa-37582	486	17	treatments	treatment	NOUN
cjfa-37582	486	18	no	no	DET
cjfa-37582	486	19	tax	tax	NOUN
cjfa-37582	486	20	and	and	CCONJ
cjfa-37582	486	21	income	income	NOUN
cjfa-37582	486	22	tax.19	tax.19	NOUN
cjfa-37582	486	23	moreover	moreover	ADV
cjfa-37582	486	24	,	,	PUNCT
cjfa-37582	486	25	a	a	DET
cjfa-37582	486	26	comparison	comparison	NOUN
cjfa-37582	486	27	of	of	ADP
cjfa-37582	486	28	the	the	DET
cjfa-37582	486	29	treatment	treatment	NOUN
cjfa-37582	486	30	income	income	NOUN
cjfa-37582	486	31	tax	tax	NOUN
cjfa-37582	486	32	with	with	ADP
cjfa-37582	486	33	the	the	DET
cjfa-37582	486	34	other	other	ADJ
cjfa-37582	486	35	two	two	NUM
cjfa-37582	486	36	tax	tax	NOUN
cjfa-37582	486	37	treatments	treatment	NOUN
cjfa-37582	486	38	shows	show	VERB
cjfa-37582	486	39	that	that	SCONJ
cjfa-37582	486	40	there	there	PRON
cjfa-37582	486	41	is	be	VERB
cjfa-37582	486	42	a	a	DET
cjfa-37582	486	43	significant	significant	ADJ
cjfa-37582	486	44	difference	difference	NOUN
cjfa-37582	486	45	to	to	ADP
cjfa-37582	486	46	the	the	DET
cjfa-37582	486	47	18	18	NUM
cjfa-37582	486	48	 	 	SPACE
cjfa-37582	486	49	in	in	ADP
cjfa-37582	486	50	the	the	DET
cjfa-37582	486	51	experiment	experiment	NOUN
cjfa-37582	486	52	the	the	DET
cjfa-37582	486	53	payouts	payout	NOUN
cjfa-37582	486	54	were	be	AUX
cjfa-37582	486	55	given	give	VERB
cjfa-37582	486	56	in	in	ADP
cjfa-37582	486	57	currency	currency	NOUN
cjfa-37582	486	58	units	unit	NOUN
cjfa-37582	486	59	(	(	PUNCT
cjfa-37582	486	60	cu	cu	PROPN
cjfa-37582	486	61	)	)	PUNCT
cjfa-37582	486	62	.	.	PUNCT
cjfa-37582	487	1	thus	thus	ADV
cjfa-37582	487	2	,	,	PUNCT
cjfa-37582	487	3	the	the	DET
cjfa-37582	487	4	participants	participant	NOUN
cjfa-37582	487	5	were	be	AUX
cjfa-37582	487	6	confronted	confront	VERB
cjfa-37582	487	7	with	with	ADP
cjfa-37582	487	8	larger	large	ADJ
cjfa-37582	487	9	amounts	amount	NOUN
cjfa-37582	487	10	and	and	CCONJ
cjfa-37582	487	11	mostly	mostly	ADV
cjfa-37582	487	12	whole	whole	ADJ
cjfa-37582	487	13	numbers	number	NOUN
cjfa-37582	487	14	resulted	result	VERB
cjfa-37582	487	15	as	as	ADP
cjfa-37582	487	16	net	net	ADJ
cjfa-37582	487	17	values	value	NOUN
cjfa-37582	487	18	.	.	PUNCT
cjfa-37582	488	1	the	the	DET
cjfa-37582	488	2	participants	participant	NOUN
cjfa-37582	488	3	were	be	AUX
cjfa-37582	488	4	explicitly	explicitly	ADV
cjfa-37582	488	5	informed	inform	VERB
cjfa-37582	488	6	about	about	ADP
cjfa-37582	488	7	this	this	PRON
cjfa-37582	488	8	in	in	ADP
cjfa-37582	488	9	the	the	DET
cjfa-37582	488	10	instructions	instruction	NOUN
cjfa-37582	488	11	and	and	CCONJ
cjfa-37582	488	12	were	be	AUX
cjfa-37582	488	13	given	give	VERB
cjfa-37582	488	14	the	the	DET
cjfa-37582	488	15	conversion	conversion	NOUN
cjfa-37582	488	16	rate	rate	NOUN
cjfa-37582	488	17	of	of	ADP
cjfa-37582	488	18	1	1	NUM
cjfa-37582	488	19	cu	cu	NOUN
cjfa-37582	488	20	=	=	PUNCT
cjfa-37582	488	21	0.10	0.10	NUM
cjfa-37582	488	22	euro	euro	NOUN
cjfa-37582	488	23	.	.	PUNCT
cjfa-37582	489	1	19	19	NUM
cjfa-37582	489	2	 	 	SPACE
cjfa-37582	489	3	in	in	ADP
cjfa-37582	489	4	addition	addition	NOUN
cjfa-37582	489	5	,	,	PUNCT
cjfa-37582	489	6	a	a	DET
cjfa-37582	489	7	mann	mann	PROPN
cjfa-37582	489	8	-	-	PUNCT
cjfa-37582	489	9	whitney	whitney	PROPN
cjfa-37582	489	10	u	u	PROPN
cjfa-37582	489	11	test	test	NOUN
cjfa-37582	489	12	(	(	PUNCT
cjfa-37582	489	13	two	two	NUM
cjfa-37582	489	14	-	-	PUNCT
cjfa-37582	489	15	sided	sided	ADJ
cjfa-37582	489	16	)	)	PUNCT
cjfa-37582	489	17	was	be	AUX
cjfa-37582	489	18	conducted	conduct	VERB
cjfa-37582	489	19	for	for	ADP
cjfa-37582	489	20	the	the	DET
cjfa-37582	489	21	decision	decision	NOUN
cjfa-37582	489	22	situations	situation	NOUN
cjfa-37582	489	23	with	with	ADP
cjfa-37582	489	24	low	low	ADJ
cjfa-37582	489	25	tax	tax	NOUN
cjfa-37582	489	26	rate	rate	NOUN
cjfa-37582	489	27	.	.	PUNCT
cjfa-37582	490	1	the	the	DET
cjfa-37582	490	2	result	result	NOUN
cjfa-37582	490	3	is	be	AUX
cjfa-37582	490	4	a	a	DET
cjfa-37582	490	5	p	p	NOUN
cjfa-37582	490	6	-	-	PUNCT
cjfa-37582	490	7	value	value	NOUN
cjfa-37582	490	8	of	of	ADP
cjfa-37582	490	9	0.7629	0.7629	NUM
cjfa-37582	490	10	,	,	PUNCT
cjfa-37582	490	11	so	so	CCONJ
cjfa-37582	490	12	there	there	PRON
cjfa-37582	490	13	is	be	VERB
cjfa-37582	490	14	no	no	DET
cjfa-37582	490	15	significant	significant	ADJ
cjfa-37582	490	16	difference	difference	NOUN
cjfa-37582	490	17	.	.	PUNCT
cjfa-37582	491	1	this	this	PRON
cjfa-37582	491	2	was	be	AUX
cjfa-37582	491	3	to	to	PART
cjfa-37582	491	4	be	be	AUX
cjfa-37582	491	5	expected	expect	VERB
cjfa-37582	491	6	,	,	PUNCT
cjfa-37582	491	7	since	since	SCONJ
cjfa-37582	491	8	there	there	PRON
cjfa-37582	491	9	is	be	VERB
cjfa-37582	491	10	no	no	DET
cjfa-37582	491	11	significant	significant	ADJ
cjfa-37582	491	12	difference	difference	NOUN
cjfa-37582	491	13	for	for	ADP
cjfa-37582	491	14	all	all	DET
cjfa-37582	491	15	20	20	NUM
cjfa-37582	491	16	situations	situation	NOUN
cjfa-37582	491	17	,	,	PUNCT
cjfa-37582	491	18	whereas	whereas	SCONJ
cjfa-37582	491	19	for	for	ADP
cjfa-37582	491	20	the	the	DET
cjfa-37582	491	21	ten	ten	NUM
cjfa-37582	491	22	situations	situation	NOUN
cjfa-37582	491	23	with	with	ADP
cjfa-37582	491	24	a	a	DET
cjfa-37582	491	25	high	high	ADJ
cjfa-37582	491	26	tax	tax	NOUN
cjfa-37582	491	27	rate	rate	NOUN
cjfa-37582	491	28	there	there	PRON
cjfa-37582	491	29	is	be	VERB
cjfa-37582	491	30	.	.	PUNCT
cjfa-37582	492	1	dominik	dominik	PROPN
cjfa-37582	492	2	tschinkl	tschinkl	PROPN
cjfa-37582	492	3	,	,	PUNCT
cjfa-37582	492	4	nathalie	nathalie	PROPN
cjfa-37582	492	5	weikert	weikert	PROPN
cjfa-37582	492	6	,	,	PUNCT
cjfa-37582	492	7	dirk	dirk	PROPN
cjfa-37582	492	8	kiesewetter176	kiesewetter176	PROPN
cjfa-37582	492	9	treatment	treatment	NOUN
cjfa-37582	492	10	immediate	immediate	ADJ
cjfa-37582	492	11	taxation	taxation	NOUN
cjfa-37582	492	12	regarding	regard	VERB
cjfa-37582	492	13	the	the	DET
cjfa-37582	492	14	situations	situation	NOUN
cjfa-37582	492	15	with	with	ADP
cjfa-37582	492	16	a	a	DET
cjfa-37582	492	17	high	high	ADJ
cjfa-37582	492	18	tax	tax	NOUN
cjfa-37582	492	19	rate.20	rate.20	NOUN
cjfa-37582	492	20	however	however	ADV
cjfa-37582	492	21	,	,	PUNCT
cjfa-37582	492	22	there	there	PRON
cjfa-37582	492	23	are	be	VERB
cjfa-37582	492	24	no	no	DET
cjfa-37582	492	25	statistically	statistically	ADV
cjfa-37582	492	26	significant	significant	ADJ
cjfa-37582	492	27	differences	difference	NOUN
cjfa-37582	492	28	to	to	ADP
cjfa-37582	492	29	the	the	DET
cjfa-37582	492	30	treatment	treatment	NOUN
cjfa-37582	492	31	deferred	defer	VERB
cjfa-37582	492	32	taxation.21	taxation.21	NOUN
cjfa-37582	492	33	regarding	regard	VERB
cjfa-37582	492	34	only	only	ADV
cjfa-37582	492	35	the	the	DET
cjfa-37582	492	36	decision	decision	NOUN
cjfa-37582	492	37	situations	situation	NOUN
cjfa-37582	492	38	with	with	ADP
cjfa-37582	492	39	a	a	DET
cjfa-37582	492	40	high	high	ADJ
cjfa-37582	492	41	tax	tax	NOUN
cjfa-37582	492	42	rate	rate	NOUN
cjfa-37582	492	43	,	,	PUNCT
cjfa-37582	492	44	hypothesis	hypothesis	NOUN
cjfa-37582	492	45	3	3	NUM
cjfa-37582	492	46	is	be	AUX
cjfa-37582	492	47	largely	largely	ADV
cjfa-37582	492	48	confirmed	confirm	VERB
cjfa-37582	492	49	.	.	PUNCT
cjfa-37582	493	1	as	as	SCONJ
cjfa-37582	493	2	expected	expect	VERB
cjfa-37582	493	3	,	,	PUNCT
cjfa-37582	493	4	participants	participant	NOUN
cjfa-37582	493	5	in	in	ADP
cjfa-37582	493	6	the	the	DET
cjfa-37582	493	7	treatment	treatment	NOUN
cjfa-37582	493	8	income	income	NOUN
cjfa-37582	493	9	tax	tax	NOUN
cjfa-37582	493	10	decide	decide	VERB
cjfa-37582	493	11	less	less	ADV
cjfa-37582	493	12	frequently	frequently	ADV
cjfa-37582	493	13	for	for	ADP
cjfa-37582	493	14	saving	save	VERB
cjfa-37582	493	15	than	than	ADP
cjfa-37582	493	16	in	in	ADP
cjfa-37582	493	17	the	the	DET
cjfa-37582	493	18	remaining	remain	VERB
cjfa-37582	493	19	three	three	NUM
cjfa-37582	493	20	treatments	treatment	NOUN
cjfa-37582	493	21	.	.	PUNCT
cjfa-37582	494	1	since	since	SCONJ
cjfa-37582	494	2	the	the	DET
cjfa-37582	494	3	taxation	taxation	NOUN
cjfa-37582	494	4	of	of	ADP
cjfa-37582	494	5	the	the	DET
cjfa-37582	494	6	net	net	ADJ
cjfa-37582	494	7	return	return	NOUN
cjfa-37582	494	8	has	have	VERB
cjfa-37582	494	9	a	a	DET
cjfa-37582	494	10	stronger	strong	ADJ
cjfa-37582	494	11	effect	effect	NOUN
cjfa-37582	494	12	in	in	ADP
cjfa-37582	494	13	the	the	DET
cjfa-37582	494	14	treatment	treatment	NOUN
cjfa-37582	494	15	income	income	NOUN
cjfa-37582	494	16	tax	tax	NOUN
cjfa-37582	494	17	,	,	PUNCT
cjfa-37582	494	18	the	the	DET
cjfa-37582	494	19	net	net	ADJ
cjfa-37582	494	20	return	return	NOUN
cjfa-37582	494	21	and	and	CCONJ
cjfa-37582	494	22	net	net	ADJ
cjfa-37582	494	23	payment	payment	NOUN
cjfa-37582	494	24	deviate	deviate	VERB
cjfa-37582	494	25	more	more	ADV
cjfa-37582	494	26	strongly	strongly	ADV
cjfa-37582	494	27	.	.	PUNCT
cjfa-37582	495	1	this	this	PRON
cjfa-37582	495	2	seems	seem	VERB
cjfa-37582	495	3	to	to	PART
cjfa-37582	495	4	be	be	AUX
cjfa-37582	495	5	recognized	recognize	VERB
cjfa-37582	495	6	by	by	ADP
cjfa-37582	495	7	the	the	DET
cjfa-37582	495	8	participants	participant	NOUN
cjfa-37582	495	9	,	,	PUNCT
cjfa-37582	495	10	whereas	whereas	SCONJ
cjfa-37582	495	11	they	they	PRON
cjfa-37582	495	12	almost	almost	ADV
cjfa-37582	495	13	completely	completely	ADV
cjfa-37582	495	14	ignore	ignore	VERB
cjfa-37582	495	15	the	the	DET
cjfa-37582	495	16	taxation	taxation	NOUN
cjfa-37582	495	17	of	of	ADP
cjfa-37582	495	18	returns	return	NOUN
cjfa-37582	495	19	when	when	SCONJ
cjfa-37582	495	20	a	a	DET
cjfa-37582	495	21	low	low	ADJ
cjfa-37582	495	22	tax	tax	NOUN
cjfa-37582	495	23	rate	rate	NOUN
cjfa-37582	495	24	applies	apply	VERB
cjfa-37582	495	25	.	.	PUNCT
cjfa-37582	496	1	in	in	ADP
cjfa-37582	496	2	summary	summary	NOUN
cjfa-37582	496	3	,	,	PUNCT
cjfa-37582	496	4	descriptive	descriptive	ADJ
cjfa-37582	496	5	statistics	statistic	NOUN
cjfa-37582	496	6	and	and	CCONJ
cjfa-37582	496	7	non	non	ADJ
cjfa-37582	496	8	-	-	ADJ
cjfa-37582	496	9	parametric	parametric	ADJ
cjfa-37582	496	10	tests22	tests22	NOUN
cjfa-37582	496	11	show	show	VERB
cjfa-37582	496	12	that	that	SCONJ
cjfa-37582	496	13	the	the	DET
cjfa-37582	496	14	participants	participant	NOUN
cjfa-37582	496	15	■	■	PUNCT
cjfa-37582	496	16	largely	largely	ADV
cjfa-37582	496	17	assess	assess	VERB
cjfa-37582	496	18	the	the	DET
cjfa-37582	496	19	burden	burden	NOUN
cjfa-37582	496	20	of	of	ADP
cjfa-37582	496	21	an	an	DET
cjfa-37582	496	22	immediate	immediate	ADJ
cjfa-37582	496	23	taxation	taxation	NOUN
cjfa-37582	496	24	(	(	PUNCT
cjfa-37582	496	25	no	no	DET
cjfa-37582	496	26	perception	perception	NOUN
cjfa-37582	496	27	effect	effect	NOUN
cjfa-37582	496	28	of	of	ADP
cjfa-37582	496	29	taxation	taxation	NOUN
cjfa-37582	496	30	)	)	PUNCT
cjfa-37582	496	31	correctly	correctly	ADV
cjfa-37582	496	32	,	,	PUNCT
cjfa-37582	496	33	■	■	PUNCT
cjfa-37582	496	34	deferred	defer	VERB
cjfa-37582	496	35	taxation	taxation	NOUN
cjfa-37582	496	36	affects	affect	VERB
cjfa-37582	496	37	the	the	DET
cjfa-37582	496	38	savings	saving	NOUN
cjfa-37582	496	39	decision	decision	NOUN
cjfa-37582	496	40	negatively	negatively	ADV
cjfa-37582	496	41	(	(	PUNCT
cjfa-37582	496	42	negative	negative	ADJ
cjfa-37582	496	43	perception	perception	NOUN
cjfa-37582	496	44	effect	effect	NOUN
cjfa-37582	496	45	of	of	ADP
cjfa-37582	496	46	taxation	taxation	NOUN
cjfa-37582	496	47	)	)	PUNCT
cjfa-37582	496	48	and	and	CCONJ
cjfa-37582	496	49	■	■	PUNCT
cjfa-37582	496	50	partially	partially	ADV
cjfa-37582	496	51	ignore	ignore	VERB
cjfa-37582	496	52	or	or	CCONJ
cjfa-37582	496	53	underestimate	underestimate	VERB
cjfa-37582	496	54	the	the	DET
cjfa-37582	496	55	tax	tax	NOUN
cjfa-37582	496	56	on	on	ADP
cjfa-37582	496	57	returns	return	NOUN
cjfa-37582	496	58	in	in	ADP
cjfa-37582	496	59	the	the	DET
cjfa-37582	496	60	treatment	treatment	NOUN
cjfa-37582	496	61	income	income	NOUN
cjfa-37582	496	62	tax	tax	NOUN
cjfa-37582	496	63	but	but	CCONJ
cjfa-37582	496	64	pay	pay	VERB
cjfa-37582	496	65	attention	attention	NOUN
cjfa-37582	496	66	to	to	ADP
cjfa-37582	496	67	it	it	PRON
cjfa-37582	496	68	in	in	ADP
cjfa-37582	496	69	situations	situation	NOUN
cjfa-37582	496	70	with	with	ADP
cjfa-37582	496	71	high	high	ADJ
cjfa-37582	496	72	tax	tax	NOUN
cjfa-37582	496	73	rates	rate	NOUN
cjfa-37582	496	74	.	.	PUNCT
cjfa-37582	497	1	this	this	PRON
cjfa-37582	497	2	means	mean	VERB
cjfa-37582	497	3	that	that	SCONJ
cjfa-37582	497	4	based	base	VERB
cjfa-37582	497	5	on	on	ADP
cjfa-37582	497	6	descriptive	descriptive	ADJ
cjfa-37582	497	7	statistics	statistic	NOUN
cjfa-37582	497	8	and	and	CCONJ
cjfa-37582	497	9	non	non	ADJ
cjfa-37582	497	10	-	-	ADJ
cjfa-37582	497	11	parametric	parametric	ADJ
cjfa-37582	497	12	tests	test	NOUN
cjfa-37582	497	13	■	■	VERB
cjfa-37582	497	14	hypothesis	hypothesis	NOUN
cjfa-37582	497	15	1a	1a	X
cjfa-37582	497	16	can	can	AUX
cjfa-37582	497	17	be	be	AUX
cjfa-37582	497	18	accepted	accept	VERB
cjfa-37582	497	19	,	,	PUNCT
cjfa-37582	497	20	■	■	PUNCT
cjfa-37582	497	21	hypotheses	hypothese	VERB
cjfa-37582	497	22	1b	1b	NUM
cjfa-37582	497	23	and	and	CCONJ
cjfa-37582	497	24	2	2	NUM
cjfa-37582	497	25	are	be	AUX
cjfa-37582	497	26	rejected	reject	VERB
cjfa-37582	497	27	and	and	CCONJ
cjfa-37582	497	28	■	■	PUNCT
cjfa-37582	497	29	hypothesis	hypothesis	NOUN
cjfa-37582	497	30	3	3	NUM
cjfa-37582	497	31	is	be	AUX
cjfa-37582	497	32	rejected	reject	VERB
cjfa-37582	497	33	for	for	ADP
cjfa-37582	497	34	the	the	DET
cjfa-37582	497	35	entire	entire	ADJ
cjfa-37582	497	36	sample	sample	NOUN
cjfa-37582	497	37	but	but	CCONJ
cjfa-37582	497	38	is	be	AUX
cjfa-37582	497	39	accepted	accept	VERB
cjfa-37582	497	40	for	for	ADP
cjfa-37582	497	41	situations	situation	NOUN
cjfa-37582	497	42	with	with	ADP
cjfa-37582	497	43	high	high	ADJ
cjfa-37582	497	44	tax	tax	NOUN
cjfa-37582	497	45	rates	rate	NOUN
cjfa-37582	497	46	.	.	PUNCT
cjfa-37582	497	47	 	 	SPACE
cjfa-37582	498	1	conclusion	conclusion	NOUN
cjfa-37582	498	2	this	this	DET
cjfa-37582	498	3	paper	paper	NOUN
cjfa-37582	498	4	examines	examine	VERB
cjfa-37582	498	5	the	the	DET
cjfa-37582	498	6	impact	impact	NOUN
cjfa-37582	498	7	of	of	ADP
cjfa-37582	498	8	different	different	ADJ
cjfa-37582	498	9	tax	tax	NOUN
cjfa-37582	498	10	systems	system	NOUN
cjfa-37582	498	11	on	on	ADP
cjfa-37582	498	12	the	the	DET
cjfa-37582	498	13	consumptionsavings	consumptionsaving	NOUN
cjfa-37582	498	14	decision	decision	NOUN
cjfa-37582	498	15	of	of	ADP
cjfa-37582	498	16	individuals	individual	NOUN
cjfa-37582	498	17	.	.	PUNCT
cjfa-37582	499	1	due	due	ADP
cjfa-37582	499	2	to	to	ADP
cjfa-37582	499	3	the	the	DET
cjfa-37582	499	4	parametrization	parametrization	NOUN
cjfa-37582	499	5	,	,	PUNCT
cjfa-37582	499	6	the	the	DET
cjfa-37582	499	7	treatments	treatment	NOUN
cjfa-37582	499	8	no	no	DET
cjfa-37582	499	9	tax	tax	NOUN
cjfa-37582	499	10	,	,	PUNCT
cjfa-37582	499	11	immediate	immediate	ADJ
cjfa-37582	499	12	taxation	taxation	NOUN
cjfa-37582	499	13	and	and	CCONJ
cjfa-37582	499	14	deferred	defer	VERB
cjfa-37582	499	15	taxation	taxation	NOUN
cjfa-37582	499	16	lead	lead	NOUN
cjfa-37582	499	17	to	to	ADP
cjfa-37582	499	18	identical	identical	ADJ
cjfa-37582	499	19	net	net	ADJ
cjfa-37582	499	20	payments	payment	NOUN
cjfa-37582	499	21	despite	despite	SCONJ
cjfa-37582	499	22	different	different	ADJ
cjfa-37582	499	23	tax	tax	NOUN
cjfa-37582	499	24	regulations	regulation	NOUN
cjfa-37582	499	25	.	.	PUNCT
cjfa-37582	500	1	nevertheless	nevertheless	ADV
cjfa-37582	500	2	,	,	PUNCT
cjfa-37582	500	3	participants	participant	NOUN
cjfa-37582	500	4	reveal	reveal	VERB
cjfa-37582	500	5	the	the	DET
cjfa-37582	500	6	same	same	ADJ
cjfa-37582	500	7	decision	decision	NOUN
cjfa-37582	500	8	behavior	behavior	NOUN
cjfa-37582	500	9	only	only	ADV
cjfa-37582	500	10	with	with	ADP
cjfa-37582	500	11	respect	respect	NOUN
cjfa-37582	500	12	to	to	ADP
cjfa-37582	500	13	the	the	DET
cjfa-37582	500	14	treatments	treatment	NOUN
cjfa-37582	500	15	no	no	DET
cjfa-37582	500	16	tax	tax	NOUN
cjfa-37582	500	17	and	and	CCONJ
cjfa-37582	500	18	immediate	immediate	ADJ
cjfa-37582	500	19	20	20	NUM
cjfa-37582	500	20	 	 	SPACE
cjfa-37582	500	21	p	p	NOUN
cjfa-37582	500	22	-	-	PUNCT
cjfa-37582	500	23	value	value	NOUN
cjfa-37582	500	24	of	of	ADP
cjfa-37582	500	25	a	a	DET
cjfa-37582	500	26	mann	mann	PROPN
cjfa-37582	500	27	-	-	PUNCT
cjfa-37582	500	28	whitney	whitney	PROPN
cjfa-37582	500	29	u	u	PROPN
cjfa-37582	500	30	test	test	NOUN
cjfa-37582	500	31	(	(	PUNCT
cjfa-37582	500	32	two	two	NUM
cjfa-37582	500	33	-	-	PUNCT
cjfa-37582	500	34	sided	sided	ADJ
cjfa-37582	500	35	):	):	PUNCT
cjfa-37582	500	36	0.0736	0.0736	NUM
cjfa-37582	500	37	.	.	PUNCT
cjfa-37582	501	1	21	21	NUM
cjfa-37582	501	2	 	 	SPACE
cjfa-37582	501	3	p	p	NOUN
cjfa-37582	501	4	-	-	PUNCT
cjfa-37582	501	5	value	value	NOUN
cjfa-37582	501	6	of	of	ADP
cjfa-37582	501	7	a	a	DET
cjfa-37582	501	8	mann	mann	PROPN
cjfa-37582	501	9	-	-	PUNCT
cjfa-37582	501	10	whitney	whitney	PROPN
cjfa-37582	501	11	u	u	PROPN
cjfa-37582	501	12	test	test	NOUN
cjfa-37582	501	13	(	(	PUNCT
cjfa-37582	501	14	two	two	NUM
cjfa-37582	501	15	-	-	PUNCT
cjfa-37582	501	16	sided	sided	ADJ
cjfa-37582	501	17	):	):	PUNCT
cjfa-37582	501	18	0.2406	0.2406	NUM
cjfa-37582	501	19	.	.	PUNCT
cjfa-37582	502	1	22	22	NUM
cjfa-37582	502	2	 	 	SPACE
cjfa-37582	502	3	in	in	ADP
cjfa-37582	502	4	order	order	NOUN
cjfa-37582	502	5	to	to	PART
cjfa-37582	502	6	verify	verify	VERB
cjfa-37582	502	7	the	the	DET
cjfa-37582	502	8	previous	previous	ADJ
cjfa-37582	502	9	results	result	NOUN
cjfa-37582	502	10	,	,	PUNCT
cjfa-37582	502	11	we	we	PRON
cjfa-37582	502	12	performed	perform	VERB
cjfa-37582	502	13	several	several	ADJ
cjfa-37582	502	14	logistic	logistic	ADJ
cjfa-37582	502	15	regression	regression	NOUN
cjfa-37582	502	16	analyses	analysis	NOUN
cjfa-37582	502	17	in	in	ADP
cjfa-37582	502	18	addition	addition	NOUN
cjfa-37582	502	19	to	to	ADP
cjfa-37582	502	20	the	the	DET
cjfa-37582	502	21	non	non	ADJ
cjfa-37582	502	22	-	-	ADJ
cjfa-37582	502	23	parametric	parametric	ADJ
cjfa-37582	502	24	tests	test	NOUN
cjfa-37582	502	25	.	.	PUNCT
cjfa-37582	503	1	derived	derive	VERB
cjfa-37582	503	2	data	datum	NOUN
cjfa-37582	503	3	supporting	support	VERB
cjfa-37582	503	4	the	the	DET
cjfa-37582	503	5	previous	previous	ADJ
cjfa-37582	503	6	findings	finding	NOUN
cjfa-37582	503	7	are	be	AUX
cjfa-37582	503	8	available	available	ADJ
cjfa-37582	503	9	upon	upon	SCONJ
cjfa-37582	503	10	request	request	NOUN
cjfa-37582	503	11	from	from	ADP
cjfa-37582	503	12	the	the	DET
cjfa-37582	503	13	authors	author	NOUN
cjfa-37582	503	14	.	.	PUNCT
cjfa-37582	504	1	the	the	DET
cjfa-37582	504	2	impact	impact	NOUN
cjfa-37582	504	3	of	of	ADP
cjfa-37582	504	4	taxes	taxis	NOUN
cjfa-37582	504	5	on	on	ADP
cjfa-37582	504	6	individual	individual	ADJ
cjfa-37582	504	7	long	long	ADJ
cjfa-37582	504	8	-	-	PUNCT
cjfa-37582	504	9	term	term	NOUN
cjfa-37582	504	10	savings	saving	NOUN
cjfa-37582	504	11	decision	decision	NOUN
cjfa-37582	504	12	177	177	NUM
cjfa-37582	504	13	taxation	taxation	NOUN
cjfa-37582	504	14	.	.	PUNCT
cjfa-37582	505	1	regarding	regard	VERB
cjfa-37582	505	2	the	the	DET
cjfa-37582	505	3	treatment	treatment	NOUN
cjfa-37582	505	4	deferred	defer	VERB
cjfa-37582	505	5	taxation	taxation	NOUN
cjfa-37582	505	6	,	,	PUNCT
cjfa-37582	505	7	however	however	ADV
cjfa-37582	505	8	,	,	PUNCT
cjfa-37582	505	9	nonparametric	nonparametric	NOUN
cjfa-37582	505	10	tests	test	VERB
cjfa-37582	505	11	as	as	ADV
cjfa-37582	505	12	well	well	ADV
cjfa-37582	505	13	as	as	ADP
cjfa-37582	505	14	logistic	logistic	ADJ
cjfa-37582	505	15	regression	regression	NOUN
cjfa-37582	505	16	analysis	analysis	NOUN
cjfa-37582	505	17	show	show	VERB
cjfa-37582	505	18	that	that	SCONJ
cjfa-37582	505	19	participants	participant	NOUN
cjfa-37582	505	20	save	save	VERB
cjfa-37582	505	21	less	less	ADV
cjfa-37582	505	22	compared	compare	VERB
cjfa-37582	505	23	to	to	ADP
cjfa-37582	505	24	the	the	DET
cjfa-37582	505	25	other	other	ADJ
cjfa-37582	505	26	treatments	treatment	NOUN
cjfa-37582	505	27	.	.	PUNCT
cjfa-37582	506	1	since	since	SCONJ
cjfa-37582	506	2	participants	participant	NOUN
cjfa-37582	506	3	perceive	perceive	VERB
cjfa-37582	506	4	the	the	DET
cjfa-37582	506	5	impact	impact	NOUN
cjfa-37582	506	6	of	of	ADP
cjfa-37582	506	7	deferred	defer	VERB
cjfa-37582	506	8	taxation	taxation	NOUN
cjfa-37582	506	9	to	to	PART
cjfa-37582	506	10	be	be	AUX
cjfa-37582	506	11	more	more	ADV
cjfa-37582	506	12	negative	negative	ADJ
cjfa-37582	506	13	than	than	SCONJ
cjfa-37582	506	14	it	it	PRON
cjfa-37582	506	15	actually	actually	ADV
cjfa-37582	506	16	is	be	AUX
cjfa-37582	506	17	,	,	PUNCT
cjfa-37582	506	18	a	a	DET
cjfa-37582	506	19	negative	negative	ADJ
cjfa-37582	506	20	perception	perception	NOUN
cjfa-37582	506	21	effect	effect	NOUN
cjfa-37582	506	22	occurs	occur	VERB
cjfa-37582	506	23	.	.	PUNCT
cjfa-37582	507	1	this	this	DET
cjfa-37582	507	2	result	result	NOUN
cjfa-37582	507	3	also	also	ADV
cjfa-37582	507	4	has	have	VERB
cjfa-37582	507	5	political	political	ADJ
cjfa-37582	507	6	implications	implication	NOUN
cjfa-37582	507	7	,	,	PUNCT
cjfa-37582	507	8	since	since	SCONJ
cjfa-37582	507	9	many	many	ADJ
cjfa-37582	507	10	oecd	oecd	PROPN
cjfa-37582	507	11	countries	country	NOUN
cjfa-37582	507	12	promote	promote	VERB
cjfa-37582	507	13	savings	saving	NOUN
cjfa-37582	507	14	formation	formation	NOUN
cjfa-37582	507	15	and	and	CCONJ
cjfa-37582	507	16	old	old	ADJ
cjfa-37582	507	17	-	-	PUNCT
cjfa-37582	507	18	age	age	NOUN
cjfa-37582	507	19	provision	provision	NOUN
cjfa-37582	507	20	via	via	ADP
cjfa-37582	507	21	deferred	defer	VERB
cjfa-37582	507	22	taxation	taxation	NOUN
cjfa-37582	507	23	.	.	PUNCT
cjfa-37582	508	1	in	in	ADP
cjfa-37582	508	2	the	the	DET
cjfa-37582	508	3	experiment	experiment	NOUN
cjfa-37582	508	4	,	,	PUNCT
cjfa-37582	508	5	however	however	ADV
cjfa-37582	508	6	,	,	PUNCT
cjfa-37582	508	7	this	this	DET
cjfa-37582	508	8	type	type	NOUN
cjfa-37582	508	9	of	of	ADP
cjfa-37582	508	10	taxation	taxation	NOUN
cjfa-37582	508	11	results	result	NOUN
cjfa-37582	508	12	in	in	ADP
cjfa-37582	508	13	less	less	ADV
cjfa-37582	508	14	frequent	frequent	ADJ
cjfa-37582	508	15	savings	saving	NOUN
cjfa-37582	508	16	.	.	PUNCT
cjfa-37582	509	1	this	this	DET
cjfa-37582	509	2	result	result	NOUN
cjfa-37582	509	3	is	be	AUX
cjfa-37582	509	4	in	in	ADP
cjfa-37582	509	5	line	line	NOUN
cjfa-37582	509	6	with	with	ADP
cjfa-37582	509	7	the	the	DET
cjfa-37582	509	8	findings	finding	NOUN
cjfa-37582	509	9	from	from	ADP
cjfa-37582	509	10	blaufus	blaufus	NOUN
cjfa-37582	509	11	and	and	CCONJ
cjfa-37582	509	12	milde	milde	PROPN
cjfa-37582	509	13	(	(	PUNCT
cjfa-37582	509	14	2020	2020	NUM
cjfa-37582	509	15	)	)	PUNCT
cjfa-37582	509	16	,	,	PUNCT
cjfa-37582	509	17	who	who	PRON
cjfa-37582	509	18	show	show	VERB
cjfa-37582	509	19	that	that	SCONJ
cjfa-37582	509	20	deferred	defer	VERB
cjfa-37582	509	21	taxation	taxation	NOUN
cjfa-37582	509	22	distorts	distort	VERB
cjfa-37582	509	23	the	the	DET
cjfa-37582	509	24	savings	saving	NOUN
cjfa-37582	509	25	behavior	behavior	NOUN
cjfa-37582	509	26	,	,	PUNCT
cjfa-37582	509	27	whereas	whereas	SCONJ
cjfa-37582	509	28	immediate	immediate	ADJ
cjfa-37582	509	29	taxation	taxation	NOUN
cjfa-37582	509	30	does	do	VERB
cjfa-37582	509	31	not	not	PART
cjfa-37582	509	32	.	.	PUNCT
cjfa-37582	510	1	furthermore	furthermore	ADV
cjfa-37582	510	2	,	,	PUNCT
cjfa-37582	510	3	the	the	DET
cjfa-37582	510	4	results	result	NOUN
cjfa-37582	510	5	suggest	suggest	VERB
cjfa-37582	510	6	that	that	SCONJ
cjfa-37582	510	7	participants	participant	NOUN
cjfa-37582	510	8	only	only	ADV
cjfa-37582	510	9	partially	partially	ADV
cjfa-37582	510	10	comprehend	comprehend	VERB
cjfa-37582	510	11	the	the	DET
cjfa-37582	510	12	benefits	benefit	NOUN
cjfa-37582	510	13	of	of	ADP
cjfa-37582	510	14	deferred	deferred	ADJ
cjfa-37582	510	15	or	or	CCONJ
cjfa-37582	510	16	immediate	immediate	ADJ
cjfa-37582	510	17	taxation	taxation	NOUN
cjfa-37582	510	18	compared	compare	VERB
cjfa-37582	510	19	to	to	ADP
cjfa-37582	510	20	a	a	DET
cjfa-37582	510	21	classic	classic	ADJ
cjfa-37582	510	22	income	income	NOUN
cjfa-37582	510	23	tax	tax	NOUN
cjfa-37582	510	24	.	.	PUNCT
cjfa-37582	511	1	since	since	SCONJ
cjfa-37582	511	2	the	the	DET
cjfa-37582	511	3	periodic	periodic	ADJ
cjfa-37582	511	4	return	return	NOUN
cjfa-37582	511	5	is	be	AUX
cjfa-37582	511	6	taxable	taxable	ADJ
cjfa-37582	511	7	regarding	regard	VERB
cjfa-37582	511	8	the	the	DET
cjfa-37582	511	9	classic	classic	ADJ
cjfa-37582	511	10	income	income	NOUN
cjfa-37582	511	11	tax	tax	NOUN
cjfa-37582	511	12	,	,	PUNCT
cjfa-37582	511	13	participants	participant	NOUN
cjfa-37582	511	14	should	should	AUX
cjfa-37582	511	15	choose	choose	VERB
cjfa-37582	511	16	to	to	PART
cjfa-37582	511	17	save	save	VERB
cjfa-37582	511	18	less	less	ADV
cjfa-37582	511	19	often	often	ADV
cjfa-37582	511	20	than	than	ADP
cjfa-37582	511	21	in	in	ADP
cjfa-37582	511	22	the	the	DET
cjfa-37582	511	23	other	other	ADJ
cjfa-37582	511	24	treatments	treatment	NOUN
cjfa-37582	511	25	.	.	PUNCT
cjfa-37582	512	1	comparing	compare	VERB
cjfa-37582	512	2	immediate	immediate	ADJ
cjfa-37582	512	3	and	and	CCONJ
cjfa-37582	512	4	deferred	deferred	ADJ
cjfa-37582	512	5	taxation	taxation	NOUN
cjfa-37582	512	6	,	,	PUNCT
cjfa-37582	512	7	the	the	DET
cjfa-37582	512	8	findings	finding	NOUN
cjfa-37582	512	9	confirm	confirm	VERB
cjfa-37582	512	10	these	these	DET
cjfa-37582	512	11	expectations	expectation	NOUN
cjfa-37582	512	12	.	.	PUNCT
cjfa-37582	513	1	however	however	ADV
cjfa-37582	513	2	,	,	PUNCT
cjfa-37582	513	3	the	the	DET
cjfa-37582	513	4	results	result	NOUN
cjfa-37582	513	5	show	show	VERB
cjfa-37582	513	6	no	no	DET
cjfa-37582	513	7	difference	difference	NOUN
cjfa-37582	513	8	between	between	ADP
cjfa-37582	513	9	deferred	defer	VERB
cjfa-37582	513	10	taxation	taxation	NOUN
cjfa-37582	513	11	and	and	CCONJ
cjfa-37582	513	12	income	income	NOUN
cjfa-37582	513	13	taxation	taxation	NOUN
cjfa-37582	513	14	,	,	PUNCT
cjfa-37582	513	15	due	due	ADP
cjfa-37582	513	16	to	to	ADP
cjfa-37582	513	17	the	the	DET
cjfa-37582	513	18	misperception	misperception	NOUN
cjfa-37582	513	19	of	of	ADP
cjfa-37582	513	20	deferred	deferred	ADJ
cjfa-37582	513	21	taxation	taxation	NOUN
cjfa-37582	513	22	.	.	PUNCT
cjfa-37582	514	1	nevertheless	nevertheless	ADV
cjfa-37582	514	2	,	,	PUNCT
cjfa-37582	514	3	it	it	PRON
cjfa-37582	514	4	should	should	AUX
cjfa-37582	514	5	be	be	AUX
cjfa-37582	514	6	noted	note	VERB
cjfa-37582	514	7	that	that	SCONJ
cjfa-37582	514	8	the	the	DET
cjfa-37582	514	9	actual	actual	ADJ
cjfa-37582	514	10	legislation	legislation	NOUN
cjfa-37582	514	11	and	and	CCONJ
cjfa-37582	514	12	the	the	DET
cjfa-37582	514	13	trade	trade	NOUN
cjfa-37582	514	14	-	-	PUNCT
cjfa-37582	514	15	off	off	NOUN
cjfa-37582	514	16	between	between	ADP
cjfa-37582	514	17	immediate	immediate	ADJ
cjfa-37582	514	18	consumption	consumption	NOUN
cjfa-37582	514	19	and	and	CCONJ
cjfa-37582	514	20	savings	saving	NOUN
cjfa-37582	514	21	could	could	AUX
cjfa-37582	514	22	only	only	ADV
cjfa-37582	514	23	be	be	AUX
cjfa-37582	514	24	represented	represent	VERB
cjfa-37582	514	25	in	in	ADP
cjfa-37582	514	26	an	an	DET
cjfa-37582	514	27	abstract	abstract	ADJ
cjfa-37582	514	28	way	way	NOUN
cjfa-37582	514	29	.	.	PUNCT
cjfa-37582	515	1	in	in	ADP
cjfa-37582	515	2	particular	particular	ADJ
cjfa-37582	515	3	,	,	PUNCT
cjfa-37582	515	4	the	the	DET
cjfa-37582	515	5	assumption	assumption	NOUN
cjfa-37582	515	6	that	that	SCONJ
cjfa-37582	515	7	the	the	DET
cjfa-37582	515	8	tax	tax	NOUN
cjfa-37582	515	9	rate	rate	NOUN
cjfa-37582	515	10	is	be	AUX
cjfa-37582	515	11	the	the	DET
cjfa-37582	515	12	same	same	ADJ
cjfa-37582	515	13	for	for	ADP
cjfa-37582	515	14	immediate	immediate	ADJ
cjfa-37582	515	15	consumption	consumption	NOUN
cjfa-37582	515	16	and	and	CCONJ
cjfa-37582	515	17	savings	saving	NOUN
cjfa-37582	515	18	formation	formation	NOUN
cjfa-37582	515	19	will	will	AUX
cjfa-37582	515	20	rarely	rarely	ADV
cjfa-37582	515	21	be	be	AUX
cjfa-37582	515	22	fulfilled	fulfil	VERB
cjfa-37582	515	23	in	in	ADP
cjfa-37582	515	24	reality	reality	NOUN
cjfa-37582	515	25	.	.	PUNCT
cjfa-37582	516	1	generally	generally	ADV
cjfa-37582	516	2	,	,	PUNCT
cjfa-37582	516	3	the	the	DET
cjfa-37582	516	4	tax	tax	NOUN
cjfa-37582	516	5	rate	rate	NOUN
cjfa-37582	516	6	should	should	AUX
cjfa-37582	516	7	be	be	AUX
cjfa-37582	516	8	lower	low	ADJ
cjfa-37582	516	9	during	during	ADP
cjfa-37582	516	10	the	the	DET
cjfa-37582	516	11	payout	payout	ADJ
cjfa-37582	516	12	phase	phase	NOUN
cjfa-37582	516	13	,	,	PUNCT
cjfa-37582	516	14	which	which	PRON
cjfa-37582	516	15	makes	make	VERB
cjfa-37582	516	16	deferred	deferred	ADJ
cjfa-37582	516	17	taxation	taxation	NOUN
cjfa-37582	516	18	advantageous	advantageous	ADJ
cjfa-37582	516	19	compared	compare	VERB
cjfa-37582	516	20	to	to	ADP
cjfa-37582	516	21	immediate	immediate	ADJ
cjfa-37582	516	22	taxation	taxation	NOUN
cjfa-37582	516	23	.	.	PUNCT
cjfa-37582	517	1	moreover	moreover	ADV
cjfa-37582	517	2	,	,	PUNCT
cjfa-37582	517	3	the	the	DET
cjfa-37582	517	4	setup	setup	NOUN
cjfa-37582	517	5	of	of	ADP
cjfa-37582	517	6	the	the	DET
cjfa-37582	517	7	experiment	experiment	NOUN
cjfa-37582	517	8	was	be	AUX
cjfa-37582	517	9	kept	keep	VERB
cjfa-37582	517	10	simple	simple	ADJ
cjfa-37582	517	11	.	.	PUNCT
cjfa-37582	518	1	further	further	ADJ
cjfa-37582	518	2	studies	study	NOUN
cjfa-37582	518	3	could	could	AUX
cjfa-37582	518	4	choose	choose	VERB
cjfa-37582	518	5	a	a	DET
cjfa-37582	518	6	more	more	ADV
cjfa-37582	518	7	realistic	realistic	ADJ
cjfa-37582	518	8	setting	setting	NOUN
cjfa-37582	518	9	,	,	PUNCT
cjfa-37582	518	10	e.g.	e.g.	ADV
cjfa-37582	518	11	by	by	ADP
cjfa-37582	518	12	extending	extend	VERB
cjfa-37582	518	13	the	the	DET
cjfa-37582	518	14	time	time	NOUN
cjfa-37582	518	15	horizon	horizon	NOUN
cjfa-37582	518	16	between	between	ADP
cjfa-37582	518	17	earlier	early	ADJ
cjfa-37582	518	18	and	and	CCONJ
cjfa-37582	518	19	later	late	ADJ
cjfa-37582	518	20	payments	payment	NOUN
cjfa-37582	518	21	and	and	CCONJ
cjfa-37582	518	22	using	use	VERB
cjfa-37582	518	23	recurring	recur	VERB
cjfa-37582	518	24	payments	payment	NOUN
cjfa-37582	518	25	instead	instead	ADV
cjfa-37582	518	26	of	of	ADP
cjfa-37582	518	27	one	one	NUM
cjfa-37582	518	28	-	-	PUNCT
cjfa-37582	518	29	off	off	ADP
cjfa-37582	518	30	payments	payment	NOUN
cjfa-37582	518	31	.	.	PUNCT
cjfa-37582	519	1	if	if	SCONJ
cjfa-37582	519	2	such	such	ADJ
cjfa-37582	519	3	modifications	modification	NOUN
cjfa-37582	519	4	of	of	ADP
cjfa-37582	519	5	the	the	DET
cjfa-37582	519	6	present	present	ADJ
cjfa-37582	519	7	experiment	experiment	NOUN
cjfa-37582	519	8	are	be	AUX
cjfa-37582	519	9	possible	possible	ADJ
cjfa-37582	519	10	,	,	PUNCT
cjfa-37582	519	11	the	the	DET
cjfa-37582	519	12	framing	framing	NOUN
cjfa-37582	519	13	could	could	AUX
cjfa-37582	519	14	also	also	ADV
cjfa-37582	519	15	be	be	AUX
cjfa-37582	519	16	adjusted	adjust	VERB
cjfa-37582	519	17	accordingly	accordingly	ADV
cjfa-37582	519	18	.	.	PUNCT
cjfa-37582	520	1	thus	thus	ADV
cjfa-37582	520	2	,	,	PUNCT
cjfa-37582	520	3	the	the	DET
cjfa-37582	520	4	two	two	NUM
cjfa-37582	520	5	alternatives	alternative	NOUN
cjfa-37582	520	6	could	could	AUX
cjfa-37582	520	7	actually	actually	ADV
cjfa-37582	520	8	be	be	AUX
cjfa-37582	520	9	called	call	VERB
cjfa-37582	520	10	“	"	PUNCT
cjfa-37582	520	11	immediate	immediate	ADJ
cjfa-37582	520	12	consumption	consumption	NOUN
cjfa-37582	520	13	”	"	PUNCT
cjfa-37582	520	14	and	and	CCONJ
cjfa-37582	520	15	“	"	PUNCT
cjfa-37582	520	16	old	old	ADJ
cjfa-37582	520	17	-	-	PUNCT
cjfa-37582	520	18	age	age	NOUN
cjfa-37582	520	19	provision	provision	NOUN
cjfa-37582	520	20	”	"	PUNCT
cjfa-37582	520	21	.	.	PUNCT
cjfa-37582	521	1	regardless	regardless	ADV
cjfa-37582	521	2	of	of	ADP
cjfa-37582	521	3	these	these	DET
cjfa-37582	521	4	limitations	limitation	NOUN
cjfa-37582	521	5	,	,	PUNCT
cjfa-37582	521	6	we	we	PRON
cjfa-37582	521	7	believe	believe	VERB
cjfa-37582	521	8	that	that	SCONJ
cjfa-37582	521	9	the	the	DET
cjfa-37582	521	10	results	result	NOUN
cjfa-37582	521	11	of	of	ADP
cjfa-37582	521	12	this	this	DET
cjfa-37582	521	13	experiment	experiment	NOUN
cjfa-37582	521	14	are	be	AUX
cjfa-37582	521	15	relevant	relevant	ADJ
cjfa-37582	521	16	for	for	ADP
cjfa-37582	521	17	real	real	ADJ
cjfa-37582	521	18	life	life	NOUN
cjfa-37582	521	19	savings	saving	NOUN
cjfa-37582	521	20	decisions	decision	NOUN
cjfa-37582	521	21	.	.	PUNCT
cjfa-37582	522	1	like	like	ADP
cjfa-37582	522	2	blaufus	blaufus	NOUN
cjfa-37582	522	3	and	and	CCONJ
cjfa-37582	522	4	milde	milde	PROPN
cjfa-37582	522	5	(	(	PUNCT
cjfa-37582	522	6	2020	2020	NUM
cjfa-37582	522	7	)	)	PUNCT
cjfa-37582	522	8	,	,	PUNCT
cjfa-37582	522	9	we	we	PRON
cjfa-37582	522	10	show	show	VERB
cjfa-37582	522	11	that	that	SCONJ
cjfa-37582	522	12	deferred	defer	VERB
cjfa-37582	522	13	taxation	taxation	NOUN
cjfa-37582	522	14	can	can	AUX
cjfa-37582	522	15	have	have	VERB
cjfa-37582	522	16	a	a	DET
cjfa-37582	522	17	negative	negative	ADJ
cjfa-37582	522	18	and	and	CCONJ
cjfa-37582	522	19	distorting	distorting	ADJ
cjfa-37582	522	20	effect	effect	NOUN
cjfa-37582	522	21	on	on	ADP
cjfa-37582	522	22	savings	saving	NOUN
cjfa-37582	522	23	decisions	decision	NOUN
cjfa-37582	522	24	.	.	PUNCT
cjfa-37582	523	1	this	this	PRON
cjfa-37582	523	2	is	be	AUX
cjfa-37582	523	3	even	even	ADV
cjfa-37582	523	4	more	more	ADV
cjfa-37582	523	5	remarkable	remarkable	ADJ
cjfa-37582	523	6	because	because	SCONJ
cjfa-37582	523	7	the	the	DET
cjfa-37582	523	8	structure	structure	NOUN
cjfa-37582	523	9	of	of	ADP
cjfa-37582	523	10	the	the	DET
cjfa-37582	523	11	experiment	experiment	NOUN
cjfa-37582	523	12	and	and	CCONJ
cjfa-37582	523	13	the	the	DET
cjfa-37582	523	14	decisions	decision	NOUN
cjfa-37582	523	15	to	to	PART
cjfa-37582	523	16	be	be	AUX
cjfa-37582	523	17	made	make	VERB
cjfa-37582	523	18	by	by	ADP
cjfa-37582	523	19	the	the	DET
cjfa-37582	523	20	participants	participant	NOUN
cjfa-37582	523	21	differ	differ	VERB
cjfa-37582	523	22	significantly	significantly	ADV
cjfa-37582	523	23	from	from	ADP
cjfa-37582	523	24	those	those	PRON
cjfa-37582	523	25	in	in	ADP
cjfa-37582	523	26	blaufus	blaufus	NOUN
cjfa-37582	523	27	and	and	CCONJ
cjfa-37582	523	28	milde	milde	PROPN
cjfa-37582	523	29	(	(	PUNCT
cjfa-37582	523	30	2020	2020	NUM
cjfa-37582	523	31	)	)	PUNCT
cjfa-37582	523	32	.	.	PUNCT
cjfa-37582	524	1	whereas	whereas	SCONJ
cjfa-37582	524	2	these	these	DET
cjfa-37582	524	3	authors	author	NOUN
cjfa-37582	524	4	’	’	PART
cjfa-37582	524	5	experiment	experiment	NOUN
cjfa-37582	524	6	puts	put	VERB
cjfa-37582	524	7	the	the	DET
cjfa-37582	524	8	focus	focus	NOUN
cjfa-37582	524	9	on	on	ADP
cjfa-37582	524	10	the	the	DET
cjfa-37582	524	11	smoothing	smoothing	NOUN
cjfa-37582	524	12	of	of	ADP
cjfa-37582	524	13	consumption	consumption	NOUN
cjfa-37582	524	14	over	over	ADP
cjfa-37582	524	15	the	the	DET
cjfa-37582	524	16	life	life	NOUN
cjfa-37582	524	17	cycle	cycle	NOUN
cjfa-37582	524	18	through	through	ADP
cjfa-37582	524	19	saving	saving	NOUN
cjfa-37582	524	20	,	,	PUNCT
cjfa-37582	524	21	our	our	PRON
cjfa-37582	524	22	design	design	NOUN
cjfa-37582	524	23	makes	make	VERB
cjfa-37582	524	24	salient	salient	NOUN
cjfa-37582	524	25	the	the	DET
cjfa-37582	524	26	main	main	ADJ
cjfa-37582	524	27	effect	effect	NOUN
cjfa-37582	524	28	of	of	ADP
cjfa-37582	524	29	any	any	DET
cjfa-37582	524	30	risk	risk	NOUN
cjfa-37582	524	31	-	-	PUNCT
cjfa-37582	524	32	free	free	ADJ
cjfa-37582	524	33	investment	investment	NOUN
cjfa-37582	524	34	which	which	DET
cjfa-37582	524	35	dominik	dominik	PROPN
cjfa-37582	524	36	tschinkl	tschinkl	VERB
cjfa-37582	524	37	,	,	PUNCT
cjfa-37582	524	38	nathalie	nathalie	PROPN
cjfa-37582	524	39	weikert	weikert	PROPN
cjfa-37582	524	40	,	,	PUNCT
cjfa-37582	524	41	dirk	dirk	PROPN
cjfa-37582	524	42	kiesewetter178	kiesewetter178	PROPN
cjfa-37582	524	43	is	be	AUX
cjfa-37582	524	44	that	that	SCONJ
cjfa-37582	524	45	earning	earn	VERB
cjfa-37582	524	46	a	a	DET
cjfa-37582	524	47	return	return	NOUN
cjfa-37582	524	48	on	on	ADP
cjfa-37582	524	49	an	an	DET
cjfa-37582	524	50	investment	investment	NOUN
cjfa-37582	524	51	comes	come	VERB
cjfa-37582	524	52	at	at	ADP
cjfa-37582	524	53	the	the	DET
cjfa-37582	524	54	cost	cost	NOUN
cjfa-37582	524	55	of	of	ADP
cjfa-37582	524	56	postponing	postpone	VERB
cjfa-37582	524	57	consumption	consumption	NOUN
cjfa-37582	524	58	.	.	PUNCT
cjfa-37582	525	1	both	both	DET
cjfa-37582	525	2	experiments	experiment	NOUN
cjfa-37582	525	3	make	make	VERB
cjfa-37582	525	4	sure	sure	ADJ
cjfa-37582	525	5	that	that	SCONJ
cjfa-37582	525	6	a	a	DET
cjfa-37582	525	7	rational	rational	ADJ
cjfa-37582	525	8	participant	participant	NOUN
cjfa-37582	525	9	who	who	PRON
cjfa-37582	525	10	does	do	AUX
cjfa-37582	525	11	not	not	PART
cjfa-37582	525	12	care	care	VERB
cjfa-37582	525	13	about	about	ADP
cjfa-37582	525	14	the	the	DET
cjfa-37582	525	15	framing	framing	NOUN
cjfa-37582	525	16	but	but	CCONJ
cjfa-37582	525	17	tries	try	VERB
cjfa-37582	525	18	to	to	PART
cjfa-37582	525	19	maximize	maximize	VERB
cjfa-37582	525	20	her	her	PRON
cjfa-37582	525	21	earnings	earning	NOUN
cjfa-37582	525	22	from	from	ADP
cjfa-37582	525	23	participating	participate	VERB
cjfa-37582	525	24	acts	act	NOUN
cjfa-37582	525	25	exactly	exactly	ADV
cjfa-37582	525	26	as	as	SCONJ
cjfa-37582	525	27	if	if	SCONJ
cjfa-37582	525	28	she	she	PRON
cjfa-37582	525	29	were	be	AUX
cjfa-37582	525	30	in	in	ADP
cjfa-37582	525	31	a	a	DET
cjfa-37582	525	32	comparable	comparable	ADJ
cjfa-37582	525	33	real	real	ADJ
cjfa-37582	525	34	-	-	PUNCT
cjfa-37582	525	35	life	life	NOUN
cjfa-37582	525	36	situation	situation	NOUN
cjfa-37582	525	37	.	.	PUNCT
cjfa-37582	526	1	we	we	PRON
cjfa-37582	526	2	therefore	therefore	ADV
cjfa-37582	526	3	are	be	AUX
cjfa-37582	526	4	confident	confident	ADJ
cjfa-37582	526	5	that	that	SCONJ
cjfa-37582	526	6	the	the	DET
cjfa-37582	526	7	observed	observed	ADJ
cjfa-37582	526	8	tax	tax	NOUN
cjfa-37582	526	9	effects	effect	NOUN
cjfa-37582	526	10	play	play	VERB
cjfa-37582	526	11	a	a	DET
cjfa-37582	526	12	significant	significant	ADJ
cjfa-37582	526	13	role	role	NOUN
cjfa-37582	526	14	in	in	ADP
cjfa-37582	526	15	people	people	NOUN
cjfa-37582	526	16	’s	’s	PART
cjfa-37582	526	17	investment	investment	NOUN
cjfa-37582	526	18	and	and	CCONJ
cjfa-37582	526	19	retirement	retirement	NOUN
cjfa-37582	526	20	planning	planning	NOUN
cjfa-37582	526	21	.	.	PUNCT
cjfa-37582	527	1	deferred	deferred	ADJ
cjfa-37582	527	2	taxation	taxation	NOUN
cjfa-37582	527	3	seems	seem	VERB
cjfa-37582	527	4	to	to	PART
cjfa-37582	527	5	have	have	VERB
cjfa-37582	527	6	a	a	DET
cjfa-37582	527	7	negative	negative	ADJ
cjfa-37582	527	8	effect	effect	NOUN
cjfa-37582	527	9	on	on	ADP
cjfa-37582	527	10	the	the	DET
cjfa-37582	527	11	willingness	willingness	NOUN
cjfa-37582	527	12	to	to	PART
cjfa-37582	527	13	invest	invest	VERB
cjfa-37582	527	14	unless	unless	SCONJ
cjfa-37582	527	15	other	other	ADJ
cjfa-37582	527	16	effects	effect	NOUN
cjfa-37582	527	17	like	like	ADP
cjfa-37582	527	18	learning	learn	VERB
cjfa-37582	527	19	from	from	ADP
cjfa-37582	527	20	repetitive	repetitive	ADJ
cjfa-37582	527	21	actions	action	NOUN
cjfa-37582	527	22	or	or	CCONJ
cjfa-37582	527	23	from	from	ADP
cjfa-37582	527	24	periodic	periodic	ADJ
cjfa-37582	527	25	information	information	NOUN
cjfa-37582	527	26	on	on	ADP
cjfa-37582	527	27	future	future	ADJ
cjfa-37582	527	28	pay	pay	NOUN
cjfa-37582	527	29	-	-	PUNCT
cjfa-37582	527	30	offs	off	NOUN
cjfa-37582	527	31	moderate	moderate	VERB
cjfa-37582	527	32	this	this	DET
cjfa-37582	527	33	effect	effect	NOUN
cjfa-37582	527	34	.	.	PUNCT
cjfa-37582	527	35	 	 	SPACE
cjfa-37582	528	1	references	reference	NOUN
cjfa-37582	528	2	alm	alm	PROPN
cjfa-37582	528	3	,	,	PUNCT
cjfa-37582	528	4	j.	j.	PROPN
cjfa-37582	528	5	,	,	PUNCT
cjfa-37582	528	6	bloomquist	bloomquist	PROPN
cjfa-37582	528	7	,	,	PUNCT
cjfa-37582	528	8	k.	k.	PROPN
cjfa-37582	528	9	,	,	PUNCT
cjfa-37582	528	10	&	&	CCONJ
cjfa-37582	528	11	mckee	mckee	PROPN
cjfa-37582	528	12	,	,	PUNCT
cjfa-37582	528	13	m.	m.	NOUN
cjfa-37582	528	14	(	(	PUNCT
cjfa-37582	528	15	2015	2015	NUM
cjfa-37582	528	16	)	)	PUNCT
cjfa-37582	528	17	.	.	PUNCT
cjfa-37582	529	1	on	on	ADP
cjfa-37582	529	2	the	the	DET
cjfa-37582	529	3	external	external	ADJ
cjfa-37582	529	4	validity	validity	NOUN
cjfa-37582	529	5	of	of	ADP
cjfa-37582	529	6	laboratory	laboratory	NOUN
cjfa-37582	529	7	tax	tax	NOUN
cjfa-37582	529	8	compliance	compliance	NOUN
cjfa-37582	529	9	experiments	experiment	NOUN
cjfa-37582	529	10	.	.	PUNCT
cjfa-37582	530	1	economic	economic	ADJ
cjfa-37582	530	2	inquiry	inquiry	NOUN
cjfa-37582	530	3	,	,	PUNCT
cjfa-37582	530	4	53(2	53(2	NUM
cjfa-37582	530	5	)	)	PUNCT
cjfa-37582	530	6	,	,	PUNCT
cjfa-37582	530	7	1170	1170	NUM
cjfa-37582	530	8	-	-	SYM
cjfa-37582	530	9	1186	1186	NUM
cjfa-37582	530	10	.	.	PUNCT
cjfa-37582	531	1	http://dx.doi	http://dx.doi	NOUN
cjfa-37582	531	2	.	.	PUNCT
cjfa-37582	532	1	org/10.1111	org/10.1111	PROPN
cjfa-37582	532	2	/	/	SYM
cjfa-37582	532	3	ecin.12196	ecin.12196	PROPN
cjfa-37582	532	4	.	.	PUNCT
cjfa-37582	532	5	beshears	beshear	NOUN
cjfa-37582	532	6	,	,	PUNCT
cjfa-37582	532	7	j.	j.	PROPN
cjfa-37582	532	8	,	,	PUNCT
cjfa-37582	532	9	choi	choi	PROPN
cjfa-37582	532	10	,	,	PUNCT
cjfa-37582	532	11	j.	j.	PROPN
cjfa-37582	532	12	,	,	PUNCT
cjfa-37582	532	13	laibson	laibson	PROPN
cjfa-37582	532	14	,	,	PUNCT
cjfa-37582	532	15	d.	d.	PROPN
cjfa-37582	532	16	,	,	PUNCT
cjfa-37582	532	17	&	&	CCONJ
cjfa-37582	532	18	madrian	madrian	PROPN
cjfa-37582	532	19	,	,	PUNCT
cjfa-37582	532	20	b.	b.	PROPN
cjfa-37582	532	21	(	(	PUNCT
cjfa-37582	532	22	2017	2017	NUM
cjfa-37582	532	23	)	)	PUNCT
cjfa-37582	532	24	.	.	PUNCT
cjfa-37582	533	1	does	do	AUX
cjfa-37582	533	2	front	front	ADJ
cjfa-37582	533	3	-	-	PUNCT
cjfa-37582	533	4	loading	loading	NOUN
cjfa-37582	533	5	taxation	taxation	NOUN
cjfa-37582	533	6	increase	increase	NOUN
cjfa-37582	533	7	savings	saving	NOUN
cjfa-37582	533	8	?	?	PUNCT
cjfa-37582	534	1	evidence	evidence	NOUN
cjfa-37582	534	2	from	from	ADP
cjfa-37582	534	3	roth	roth	PROPN
cjfa-37582	534	4	401(k	401(k	PROPN
cjfa-37582	534	5	)	)	PUNCT
cjfa-37582	534	6	introductions	introduction	NOUN
cjfa-37582	534	7	.	.	PUNCT
cjfa-37582	535	1	journal	journal	PROPN
cjfa-37582	535	2	of	of	ADP
cjfa-37582	535	3	public	public	ADJ
cjfa-37582	535	4	economics	economic	NOUN
cjfa-37582	535	5	(	(	PUNCT
cjfa-37582	535	6	151	151	NUM
cjfa-37582	535	7	)	)	PUNCT
cjfa-37582	535	8	,	,	PUNCT
cjfa-37582	535	9	84	84	NUM
cjfa-37582	535	10	-	-	SYM
cjfa-37582	535	11	95	95	NUM
cjfa-37582	535	12	.	.	PUNCT
cjfa-37582	536	1	http://dx.doi.org/10.1016/j.jpubeco.2015.09.007	http://dx.doi.org/10.1016/j.jpubeco.2015.09.007	PROPN
cjfa-37582	536	2	.	.	PUNCT
cjfa-37582	537	1	blaufus	blaufus	PROPN
cjfa-37582	537	2	,	,	PUNCT
cjfa-37582	537	3	k.	k.	PROPN
cjfa-37582	537	4	,	,	PUNCT
cjfa-37582	537	5	&	&	CCONJ
cjfa-37582	537	6	milde	milde	PROPN
cjfa-37582	537	7	,	,	PUNCT
cjfa-37582	537	8	m.	m.	NOUN
cjfa-37582	537	9	(	(	PUNCT
cjfa-37582	537	10	2020	2020	NUM
cjfa-37582	537	11	)	)	PUNCT
cjfa-37582	537	12	.	.	PUNCT
cjfa-37582	538	1	tax	tax	NOUN
cjfa-37582	538	2	misperceptions	misperception	NOUN
cjfa-37582	538	3	and	and	CCONJ
cjfa-37582	538	4	the	the	DET
cjfa-37582	538	5	effect	effect	NOUN
cjfa-37582	538	6	of	of	ADP
cjfa-37582	538	7	informational	informational	ADJ
cjfa-37582	538	8	tax	tax	NOUN
cjfa-37582	538	9	nudges	nudge	NOUN
cjfa-37582	538	10	on	on	ADP
cjfa-37582	538	11	retirement	retirement	NOUN
cjfa-37582	538	12	savings	saving	NOUN
cjfa-37582	538	13	.	.	PUNCT
cjfa-37582	539	1	management	management	NOUN
cjfa-37582	539	2	science	science	NOUN
cjfa-37582	539	3	,	,	PUNCT
cjfa-37582	539	4	67(8	67(8	NOUN
cjfa-37582	539	5	)	)	PUNCT
cjfa-37582	539	6	,	,	PUNCT
cjfa-37582	539	7	4643	4643	NUM
cjfa-37582	539	8	-	-	SYM
cjfa-37582	539	9	5300	5300	NUM
cjfa-37582	539	10	.	.	PUNCT
cjfa-37582	540	1	http://	http://	PROPN
cjfa-37582	540	2	dx.doi.org/10.1287/mnsc.2020.3761	dx.doi.org/10.1287/mnsc.2020.3761	PROPN
cjfa-37582	540	3	.	.	PROPN
cjfa-37582	540	4	brown	brown	PROPN
cjfa-37582	540	5	,	,	PUNCT
cjfa-37582	540	6	d.	d.	PROPN
cjfa-37582	540	7	,	,	PUNCT
cjfa-37582	540	8	cederburg	cederburg	PROPN
cjfa-37582	540	9	,	,	PUNCT
cjfa-37582	540	10	s.	s.	PROPN
cjfa-37582	540	11	,	,	PUNCT
cjfa-37582	540	12	&	&	CCONJ
cjfa-37582	540	13	o’doherty	o’doherty	PROPN
cjfa-37582	540	14	,	,	PUNCT
cjfa-37582	540	15	m.	m.	NOUN
cjfa-37582	540	16	(	(	PUNCT
cjfa-37582	540	17	2017	2017	NUM
cjfa-37582	540	18	)	)	PUNCT
cjfa-37582	540	19	.	.	PUNCT
cjfa-37582	541	1	tax	tax	NOUN
cjfa-37582	541	2	uncertainty	uncertainty	NOUN
cjfa-37582	541	3	and	and	CCONJ
cjfa-37582	541	4	retirement	retirement	NOUN
cjfa-37582	541	5	savings	saving	NOUN
cjfa-37582	541	6	diversification	diversification	NOUN
cjfa-37582	541	7	.	.	PUNCT
cjfa-37582	542	1	journal	journal	NOUN
cjfa-37582	542	2	of	of	ADP
cjfa-37582	542	3	financial	financial	ADJ
cjfa-37582	542	4	economics	economic	NOUN
cjfa-37582	542	5	,	,	PUNCT
cjfa-37582	542	6	126(3	126(3	NUM
cjfa-37582	542	7	)	)	PUNCT
cjfa-37582	542	8	,	,	PUNCT
cjfa-37582	542	9	689	689	NUM
cjfa-37582	542	10	-	-	SYM
cjfa-37582	542	11	712	712	NUM
cjfa-37582	542	12	.	.	PUNCT
cjfa-37582	543	1	http://dx.doi	http://dx.doi	NOUN
cjfa-37582	543	2	.	.	PUNCT
cjfa-37582	544	1	org/10.1016	org/10.1016	PROPN
cjfa-37582	544	2	/	/	SYM
cjfa-37582	544	3	j.jfineco.2017.10.001	j.jfineco.2017.10.001	PROPN
cjfa-37582	544	4	.	.	PUNCT
cjfa-37582	544	5	chetty	chetty	PROPN
cjfa-37582	544	6	,	,	PUNCT
cjfa-37582	544	7	r.	r.	PROPN
cjfa-37582	544	8	(	(	PUNCT
cjfa-37582	544	9	2015	2015	NUM
cjfa-37582	544	10	)	)	PUNCT
cjfa-37582	544	11	.	.	PUNCT
cjfa-37582	545	1	behavioral	behavioral	ADJ
cjfa-37582	545	2	economics	economic	NOUN
cjfa-37582	545	3	and	and	CCONJ
cjfa-37582	545	4	public	public	ADJ
cjfa-37582	545	5	policy	policy	NOUN
cjfa-37582	545	6	:	:	PUNCT
cjfa-37582	545	7	a	a	DET
cjfa-37582	545	8	pragmatic	pragmatic	ADJ
cjfa-37582	545	9	perspective	perspective	NOUN
cjfa-37582	545	10	.	.	PUNCT
cjfa-37582	546	1	american	american	PROPN
cjfa-37582	546	2	economic	economic	PROPN
cjfa-37582	546	3	review	review	PROPN
cjfa-37582	546	4	,	,	PUNCT
cjfa-37582	546	5	105(5	105(5	NUM
cjfa-37582	546	6	)	)	PUNCT
cjfa-37582	546	7	,	,	PUNCT
cjfa-37582	546	8	1	1	NUM
cjfa-37582	546	9	-	-	SYM
cjfa-37582	546	10	33	33	NUM
cjfa-37582	546	11	.	.	PUNCT
cjfa-37582	547	1	http://dx.doi.org/10.1257/aer.p20151108	http://dx.doi.org/10.1257/aer.p20151108	NOUN
cjfa-37582	547	2	.	.	PUNCT
cjfa-37582	548	1	clark	clark	PROPN
cjfa-37582	548	2	,	,	PUNCT
cjfa-37582	548	3	j.	j.	PROPN
cjfa-37582	548	4	(	(	PUNCT
cjfa-37582	548	5	2002	2002	NUM
cjfa-37582	548	6	)	)	PUNCT
cjfa-37582	548	7	.	.	PUNCT
cjfa-37582	549	1	house	house	NOUN
cjfa-37582	549	2	money	money	NOUN
cjfa-37582	549	3	effects	effect	NOUN
cjfa-37582	549	4	in	in	ADP
cjfa-37582	549	5	public	public	ADJ
cjfa-37582	549	6	good	good	ADJ
cjfa-37582	549	7	experiments	experiment	NOUN
cjfa-37582	549	8	.	.	PUNCT
cjfa-37582	550	1	experimental	experimental	ADJ
cjfa-37582	550	2	economics	economic	NOUN
cjfa-37582	550	3	,	,	PUNCT
cjfa-37582	550	4	5(3	5(3	NUM
cjfa-37582	550	5	)	)	PUNCT
cjfa-37582	550	6	,	,	PUNCT
cjfa-37582	550	7	223	223	NUM
cjfa-37582	550	8	-	-	SYM
cjfa-37582	550	9	231	231	NUM
cjfa-37582	550	10	.	.	PUNCT
cjfa-37582	551	1	http://dx.doi.org/10.1023/a:1020832203804	http://dx.doi.org/10.1023/a:1020832203804	PROPN
cjfa-37582	551	2	.	.	PROPN
cjfa-37582	551	3	czerwonka	czerwonka	PROPN
cjfa-37582	551	4	,	,	PUNCT
cjfa-37582	551	5	m.	m.	NOUN
cjfa-37582	551	6	(	(	PUNCT
cjfa-37582	551	7	2015	2015	NUM
cjfa-37582	551	8	)	)	PUNCT
cjfa-37582	551	9	.	.	PUNCT
cjfa-37582	552	1	the	the	DET
cjfa-37582	552	2	exploration	exploration	NOUN
cjfa-37582	552	3	of	of	ADP
cjfa-37582	552	4	disposition	disposition	NOUN
cjfa-37582	552	5	effect	effect	NOUN
cjfa-37582	552	6	among	among	ADP
cjfa-37582	552	7	business	business	NOUN
cjfa-37582	552	8	undergraduates	undergraduate	NOUN
cjfa-37582	552	9	in	in	ADP
cjfa-37582	552	10	poland	poland	PROPN
cjfa-37582	552	11	.	.	PUNCT
cjfa-37582	553	1	copernican	copernican	PROPN
cjfa-37582	553	2	journal	journal	PROPN
cjfa-37582	553	3	of	of	ADP
cjfa-37582	553	4	finance	finance	PROPN
cjfa-37582	553	5	&	&	CCONJ
cjfa-37582	553	6	accounting	accounting	PROPN
cjfa-37582	553	7	,	,	PUNCT
cjfa-37582	553	8	4(2	4(2	NUM
cjfa-37582	553	9	)	)	PUNCT
cjfa-37582	553	10	,	,	PUNCT
cjfa-37582	553	11	79	79	NUM
cjfa-37582	553	12	-	-	SYM
cjfa-37582	553	13	89	89	NUM
cjfa-37582	553	14	.	.	PUNCT
cjfa-37582	554	1	http://	http://	PROPN
cjfa-37582	554	2	dx.doi.org/10.12775/cjfa.2015.017	dx.doi.org/10.12775/cjfa.2015.017	PROPN
cjfa-37582	554	3	.	.	PUNCT
cjfa-37582	555	1	domar	domar	PROPN
cjfa-37582	555	2	,	,	PUNCT
cjfa-37582	555	3	e.d	e.d	PROPN
cjfa-37582	555	4	.	.	PROPN
cjfa-37582	555	5	,	,	PUNCT
cjfa-37582	555	6	&	&	CCONJ
cjfa-37582	555	7	musgrave	musgrave	PROPN
cjfa-37582	555	8	,	,	PUNCT
cjfa-37582	555	9	r.a	r.a	PROPN
cjfa-37582	555	10	.	.	PROPN
cjfa-37582	555	11	(	(	PUNCT
cjfa-37582	555	12	1944	1944	NUM
cjfa-37582	555	13	)	)	PUNCT
cjfa-37582	555	14	.	.	PUNCT
cjfa-37582	556	1	proportional	proportional	ADJ
cjfa-37582	556	2	income	income	NOUN
cjfa-37582	556	3	taxation	taxation	NOUN
cjfa-37582	556	4	and	and	CCONJ
cjfa-37582	556	5	risk	risk	NOUN
cjfa-37582	556	6	-	-	PUNCT
cjfa-37582	556	7	taking	taking	NOUN
cjfa-37582	556	8	.	.	PUNCT
cjfa-37582	557	1	quarterly	quarterly	ADJ
cjfa-37582	557	2	journal	journal	NOUN
cjfa-37582	557	3	of	of	ADP
cjfa-37582	557	4	economics	economic	NOUN
cjfa-37582	557	5	,	,	PUNCT
cjfa-37582	557	6	58(3	58(3	NUM
cjfa-37582	557	7	)	)	PUNCT
cjfa-37582	557	8	,	,	PUNCT
cjfa-37582	557	9	388	388	NUM
cjfa-37582	557	10	-	-	SYM
cjfa-37582	557	11	422	422	NUM
cjfa-37582	557	12	.	.	PUNCT
cjfa-37582	558	1	http://dx.doi.org/10.2307/1882847	http://dx.doi.org/10.2307/1882847	PROPN
cjfa-37582	558	2	.	.	PUNCT
cjfa-37582	559	1	fochmann	fochmann	PROPN
cjfa-37582	559	2	,	,	PUNCT
cjfa-37582	559	3	m.	m.	NOUN
cjfa-37582	559	4	,	,	PUNCT
cjfa-37582	559	5	&	&	CCONJ
cjfa-37582	559	6	hemmerich	hemmerich	PROPN
cjfa-37582	559	7	,	,	PUNCT
cjfa-37582	559	8	k.	k.	PROPN
cjfa-37582	559	9	(	(	PUNCT
cjfa-37582	559	10	2018	2018	NUM
cjfa-37582	559	11	)	)	PUNCT
cjfa-37582	559	12	.	.	PUNCT
cjfa-37582	560	1	income	income	NOUN
cjfa-37582	560	2	taxes	taxis	NOUN
cjfa-37582	560	3	and	and	CCONJ
cjfa-37582	560	4	risky	risky	ADJ
cjfa-37582	560	5	investment	investment	NOUN
cjfa-37582	560	6	decisions	decision	NOUN
cjfa-37582	560	7	.	.	PUNCT
cjfa-37582	561	1	journal	journal	NOUN
cjfa-37582	561	2	of	of	ADP
cjfa-37582	561	3	institutional	institutional	ADJ
cjfa-37582	561	4	and	and	CCONJ
cjfa-37582	561	5	theoretical	theoretical	ADJ
cjfa-37582	561	6	economics	economic	NOUN
cjfa-37582	561	7	,	,	PUNCT
cjfa-37582	561	8	174(4	174(4	NUM
cjfa-37582	561	9	)	)	PUNCT
cjfa-37582	561	10	,	,	PUNCT
cjfa-37582	561	11	651	651	NUM
cjfa-37582	561	12	-	-	SYM
cjfa-37582	561	13	688	688	NUM
cjfa-37582	561	14	.	.	PUNCT
cjfa-37582	562	1	http://dx.doi	http://dx.doi	NOUN
cjfa-37582	562	2	.	.	PUNCT
cjfa-37582	563	1	org/10.1628	org/10.1628	NOUN
cjfa-37582	563	2	/	/	SYM
cjfa-37582	563	3	jite-2018	jite-2018	NOUN
cjfa-37582	563	4	-	-	PUNCT
cjfa-37582	563	5	0002	0002	NUM
cjfa-37582	563	6	.	.	PUNCT
cjfa-37582	564	1	fochmann	fochmann	PROPN
cjfa-37582	564	2	,	,	PUNCT
cjfa-37582	564	3	m.	m.	NOUN
cjfa-37582	564	4	,	,	PUNCT
cjfa-37582	564	5	hemmerich	hemmerich	PROPN
cjfa-37582	564	6	,	,	PUNCT
cjfa-37582	564	7	k.	k.	PROPN
cjfa-37582	564	8	,	,	PUNCT
cjfa-37582	564	9	&	&	CCONJ
cjfa-37582	564	10	kiesewetter	kiesewetter	PROPN
cjfa-37582	564	11	,	,	PUNCT
cjfa-37582	564	12	d.	d.	PROPN
cjfa-37582	564	13	(	(	PUNCT
cjfa-37582	564	14	2016	2016	NUM
cjfa-37582	564	15	)	)	PUNCT
cjfa-37582	564	16	.	.	PUNCT
cjfa-37582	565	1	intrinsic	intrinsic	ADJ
cjfa-37582	565	2	and	and	CCONJ
cjfa-37582	565	3	extrinsic	extrinsic	ADJ
cjfa-37582	565	4	effects	effect	NOUN
cjfa-37582	565	5	on	on	ADP
cjfa-37582	565	6	behavioral	behavioral	ADJ
cjfa-37582	565	7	tax	tax	NOUN
cjfa-37582	565	8	biases	bias	NOUN
cjfa-37582	565	9	in	in	ADP
cjfa-37582	565	10	risky	risky	ADJ
cjfa-37582	565	11	investment	investment	NOUN
cjfa-37582	565	12	decisions	decision	NOUN
cjfa-37582	565	13	.	.	PUNCT
cjfa-37582	566	1	journal	journal	NOUN
cjfa-37582	566	2	of	of	ADP
cjfa-37582	566	3	economic	economic	ADJ
cjfa-37582	566	4	psychology	psychology	NOUN
cjfa-37582	566	5	,	,	PUNCT
cjfa-37582	566	6	56	56	NUM
cjfa-37582	566	7	,	,	PUNCT
cjfa-37582	566	8	218	218	NUM
cjfa-37582	566	9	-	-	SYM
cjfa-37582	566	10	231	231	NUM
cjfa-37582	566	11	.	.	PUNCT
cjfa-37582	567	1	http://dx.doi.org/10.1016/j.joep.2016.07.003	http://dx.doi.org/10.1016/j.joep.2016.07.003	PROPN
cjfa-37582	567	2	.	.	PROPN
cjfa-37582	567	3	fochmann	fochmann	PROPN
cjfa-37582	567	4	,	,	PUNCT
cjfa-37582	567	5	m.	m.	NOUN
cjfa-37582	567	6	,	,	PUNCT
cjfa-37582	567	7	kiesewetter	kiesewetter	NOUN
cjfa-37582	567	8	,	,	PUNCT
cjfa-37582	567	9	d.	d.	PROPN
cjfa-37582	567	10	,	,	PUNCT
cjfa-37582	567	11	&	&	CCONJ
cjfa-37582	567	12	sadrieh	sadrieh	PROPN
cjfa-37582	567	13	,	,	PUNCT
cjfa-37582	567	14	a.	a.	NOUN
cjfa-37582	567	15	(	(	PUNCT
cjfa-37582	567	16	2012	2012	NUM
cjfa-37582	567	17	)	)	PUNCT
cjfa-37582	567	18	.	.	PUNCT
cjfa-37582	568	1	investment	investment	NOUN
cjfa-37582	568	2	behavior	behavior	NOUN
cjfa-37582	568	3	and	and	CCONJ
cjfa-37582	568	4	the	the	DET
cjfa-37582	568	5	biased	biased	ADJ
cjfa-37582	568	6	perception	perception	NOUN
cjfa-37582	568	7	of	of	ADP
cjfa-37582	568	8	limited	limited	ADJ
cjfa-37582	568	9	loss	loss	NOUN
cjfa-37582	568	10	deduction	deduction	NOUN
cjfa-37582	568	11	in	in	ADP
cjfa-37582	568	12	income	income	NOUN
cjfa-37582	568	13	taxation	taxation	NOUN
cjfa-37582	568	14	.	.	PUNCT
cjfa-37582	569	1	journal	journal	PROPN
cjfa-37582	569	2	of	of	ADP
cjfa-37582	569	3	eco	eco	PROPN
cjfa-37582	569	4	the	the	DET
cjfa-37582	569	5	impact	impact	NOUN
cjfa-37582	569	6	of	of	ADP
cjfa-37582	569	7	taxes	taxis	NOUN
cjfa-37582	569	8	on	on	ADP
cjfa-37582	569	9	individual	individual	ADJ
cjfa-37582	569	10	long	long	ADJ
cjfa-37582	569	11	-	-	PUNCT
cjfa-37582	569	12	term	term	NOUN
cjfa-37582	569	13	savings	saving	NOUN
cjfa-37582	569	14	decision	decision	NOUN
cjfa-37582	569	15	179	179	NUM
cjfa-37582	569	16	nomic	nomic	ADJ
cjfa-37582	569	17	behavior	behavior	NOUN
cjfa-37582	569	18	and	and	CCONJ
cjfa-37582	569	19	organization	organization	NOUN
cjfa-37582	569	20	,	,	PUNCT
cjfa-37582	569	21	81(1	81(1	NUM
cjfa-37582	569	22	)	)	PUNCT
cjfa-37582	569	23	,	,	PUNCT
cjfa-37582	569	24	230	230	NUM
cjfa-37582	569	25	-	-	SYM
cjfa-37582	569	26	242	242	NUM
cjfa-37582	569	27	.	.	PUNCT
cjfa-37582	570	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	PROPN
cjfa-37582	570	2	.	.	PUNCT
cjfa-37582	571	1	jebo.2011.10.014	jebo.2011.10.014	PROPN
cjfa-37582	571	2	.	.	PUNCT
cjfa-37582	572	1	harrison	harrison	PROPN
cjfa-37582	572	2	,	,	PUNCT
cjfa-37582	572	3	g.	g.	PROPN
cjfa-37582	572	4	,	,	PUNCT
cjfa-37582	572	5	lau	lau	PROPN
cjfa-37582	572	6	,	,	PUNCT
cjfa-37582	572	7	m.	m.	NOUN
cjfa-37582	572	8	,	,	PUNCT
cjfa-37582	572	9	&	&	CCONJ
cjfa-37582	572	10	williams	williams	PROPN
cjfa-37582	572	11	,	,	PUNCT
cjfa-37582	572	12	m.	m.	NOUN
cjfa-37582	572	13	(	(	PUNCT
cjfa-37582	572	14	2002	2002	NUM
cjfa-37582	572	15	)	)	PUNCT
cjfa-37582	572	16	.	.	PUNCT
cjfa-37582	573	1	estimating	estimate	VERB
cjfa-37582	573	2	individual	individual	ADJ
cjfa-37582	573	3	discount	discount	NOUN
cjfa-37582	573	4	rates	rate	NOUN
cjfa-37582	573	5	in	in	ADP
cjfa-37582	573	6	denmark	denmark	NOUN
cjfa-37582	573	7	:	:	PUNCT
cjfa-37582	573	8	a	a	DET
cjfa-37582	573	9	field	field	NOUN
cjfa-37582	573	10	experiment	experiment	NOUN
cjfa-37582	573	11	.	.	PUNCT
cjfa-37582	574	1	american	american	PROPN
cjfa-37582	574	2	economic	economic	PROPN
cjfa-37582	574	3	review	review	PROPN
cjfa-37582	574	4	,	,	PUNCT
cjfa-37582	574	5	92(5	92(5	NOUN
cjfa-37582	574	6	)	)	PUNCT
cjfa-37582	574	7	,	,	PUNCT
cjfa-37582	574	8	1606	1606	NUM
cjfa-37582	574	9	-	-	SYM
cjfa-37582	574	10	1617	1617	NUM
cjfa-37582	574	11	.	.	PUNCT
cjfa-37582	575	1	http://dx.doi.org/10.1257/000282802762024674	http://dx.doi.org/10.1257/000282802762024674	PROPN
cjfa-37582	575	2	.	.	PUNCT
cjfa-37582	575	3	hausman	hausman	PROPN
cjfa-37582	575	4	,	,	PUNCT
cjfa-37582	575	5	j.	j.	PROPN
cjfa-37582	575	6	(	(	PUNCT
cjfa-37582	575	7	1979	1979	NUM
cjfa-37582	575	8	)	)	PUNCT
cjfa-37582	575	9	.	.	PUNCT
cjfa-37582	576	1	individual	individual	ADJ
cjfa-37582	576	2	discount	discount	NOUN
cjfa-37582	576	3	rates	rate	NOUN
cjfa-37582	576	4	and	and	CCONJ
cjfa-37582	576	5	the	the	DET
cjfa-37582	576	6	purchase	purchase	NOUN
cjfa-37582	576	7	and	and	CCONJ
cjfa-37582	576	8	utilization	utilization	NOUN
cjfa-37582	576	9	of	of	ADP
cjfa-37582	576	10	energy	energy	NOUN
cjfa-37582	576	11	-	-	PUNCT
cjfa-37582	576	12	using	use	VERB
cjfa-37582	576	13	durables	durable	NOUN
cjfa-37582	576	14	.	.	PUNCT
cjfa-37582	577	1	the	the	DET
cjfa-37582	577	2	bell	bell	PROPN
cjfa-37582	577	3	journal	journal	PROPN
cjfa-37582	577	4	of	of	ADP
cjfa-37582	577	5	economics	economic	NOUN
cjfa-37582	577	6	,	,	PUNCT
cjfa-37582	577	7	10(1	10(1	NUM
cjfa-37582	577	8	)	)	PUNCT
cjfa-37582	577	9	,	,	PUNCT
cjfa-37582	577	10	33	33	NUM
cjfa-37582	577	11	-	-	SYM
cjfa-37582	577	12	54	54	NUM
cjfa-37582	577	13	.	.	PUNCT
cjfa-37582	578	1	https://doi	https://doi	PROPN
cjfa-37582	578	2	.	.	PUNCT
cjfa-37582	578	3	org/10.2307/3003318	org/10.2307/3003318	PROPN
cjfa-37582	578	4	.	.	PUNCT
cjfa-37582	579	1	landsberger	landsberger	PROPN
cjfa-37582	579	2	,	,	PUNCT
cjfa-37582	579	3	m.	m.	NOUN
cjfa-37582	579	4	(	(	PUNCT
cjfa-37582	579	5	1971	1971	NUM
cjfa-37582	579	6	)	)	PUNCT
cjfa-37582	579	7	.	.	PUNCT
cjfa-37582	580	1	consumer	consumer	NOUN
cjfa-37582	580	2	discount	discount	NOUN
cjfa-37582	580	3	rate	rate	NOUN
cjfa-37582	580	4	and	and	CCONJ
cjfa-37582	580	5	the	the	DET
cjfa-37582	580	6	horizon	horizon	NOUN
cjfa-37582	580	7	:	:	PUNCT
cjfa-37582	580	8	new	new	ADJ
cjfa-37582	580	9	evidence	evidence	NOUN
cjfa-37582	580	10	.	.	PUNCT
cjfa-37582	581	1	journal	journal	NOUN
cjfa-37582	581	2	of	of	ADP
cjfa-37582	581	3	political	political	ADJ
cjfa-37582	581	4	economy	economy	NOUN
cjfa-37582	581	5	,	,	PUNCT
cjfa-37582	581	6	6(6	6(6	ADJ
cjfa-37582	581	7	)	)	PUNCT
cjfa-37582	581	8	,	,	PUNCT
cjfa-37582	581	9	1346	1346	NUM
cjfa-37582	581	10	-	-	SYM
cjfa-37582	581	11	1359	1359	NUM
cjfa-37582	581	12	.	.	PUNCT
cjfa-37582	582	1	https://doi.org/10.1086/259840	https://doi.org/10.1086/259840	NOUN
cjfa-37582	582	2	.	.	PUNCT
cjfa-37582	583	1	meade	meade	PROPN
cjfa-37582	583	2	,	,	PUNCT
cjfa-37582	583	3	j.	j.	PROPN
cjfa-37582	583	4	(	(	PUNCT
cjfa-37582	583	5	1995	1995	NUM
cjfa-37582	583	6	)	)	PUNCT
cjfa-37582	583	7	.	.	PUNCT
cjfa-37582	584	1	the	the	DET
cjfa-37582	584	2	effects	effect	NOUN
cjfa-37582	584	3	of	of	ADP
cjfa-37582	584	4	income	income	NOUN
cjfa-37582	584	5	and	and	CCONJ
cjfa-37582	584	6	consumption	consumption	NOUN
cjfa-37582	584	7	tax	tax	NOUN
cjfa-37582	584	8	regimes	regime	NOUN
cjfa-37582	584	9	and	and	CCONJ
cjfa-37582	584	10	future	future	ADJ
cjfa-37582	584	11	tax	tax	NOUN
cjfa-37582	584	12	rate	rate	NOUN
cjfa-37582	584	13	uncertainty	uncertainty	NOUN
cjfa-37582	584	14	on	on	ADP
cjfa-37582	584	15	proportional	proportional	ADJ
cjfa-37582	584	16	savings	saving	NOUN
cjfa-37582	584	17	and	and	CCONJ
cjfa-37582	584	18	risk	risk	NOUN
cjfa-37582	584	19	-	-	PUNCT
cjfa-37582	584	20	taking	taking	NOUN
cjfa-37582	584	21	.	.	PUNCT
cjfa-37582	585	1	accounting	accounting	NOUN
cjfa-37582	585	2	review	review	PROPN
cjfa-37582	585	3	,	,	PUNCT
cjfa-37582	585	4	70(4	70(4	NUM
cjfa-37582	585	5	)	)	PUNCT
cjfa-37582	585	6	,	,	PUNCT
cjfa-37582	585	7	635	635	NUM
cjfa-37582	585	8	-	-	SYM
cjfa-37582	585	9	653	653	NUM
cjfa-37582	585	10	.	.	PUNCT
cjfa-37582	586	1	olson	olson	NOUN
cjfa-37582	586	2	,	,	PUNCT
cjfa-37582	586	3	m.	m.	NOUN
cjfa-37582	586	4	,	,	PUNCT
cjfa-37582	586	5	&	&	CCONJ
cjfa-37582	586	6	bailey	bailey	PROPN
cjfa-37582	586	7	,	,	PUNCT
cjfa-37582	586	8	m.	m.	NOUN
cjfa-37582	586	9	(	(	PUNCT
cjfa-37582	586	10	1981	1981	NUM
cjfa-37582	586	11	)	)	PUNCT
cjfa-37582	586	12	.	.	PUNCT
cjfa-37582	587	1	positive	positive	ADJ
cjfa-37582	587	2	time	time	NOUN
cjfa-37582	587	3	preference	preference	NOUN
cjfa-37582	587	4	.	.	PUNCT
cjfa-37582	588	1	journal	journal	NOUN
cjfa-37582	588	2	of	of	ADP
cjfa-37582	588	3	political	political	ADJ
cjfa-37582	588	4	economy	economy	NOUN
cjfa-37582	588	5	,	,	PUNCT
cjfa-37582	588	6	89(1	89(1	NOUN
cjfa-37582	588	7	)	)	PUNCT
cjfa-37582	588	8	,	,	PUNCT
cjfa-37582	588	9	1	1	NUM
cjfa-37582	588	10	-	-	SYM
cjfa-37582	588	11	25	25	NUM
cjfa-37582	588	12	.	.	PUNCT
cjfa-37582	589	1	https://doi.org/10.1086/260947	https://doi.org/10.1086/260947	PROPN
cjfa-37582	589	2	.	.	PUNCT
cjfa-37582	590	1	swenson	swenson	PROPN
cjfa-37582	590	2	,	,	PUNCT
cjfa-37582	590	3	c.	c.	PROPN
cjfa-37582	590	4	(	(	PUNCT
cjfa-37582	590	5	1989	1989	NUM
cjfa-37582	590	6	)	)	PUNCT
cjfa-37582	590	7	.	.	PUNCT
cjfa-37582	591	1	tax	tax	NOUN
cjfa-37582	591	2	regimes	regime	NOUN
cjfa-37582	591	3	and	and	CCONJ
cjfa-37582	591	4	the	the	DET
cjfa-37582	591	5	demand	demand	NOUN
cjfa-37582	591	6	for	for	ADP
cjfa-37582	591	7	risky	risky	ADJ
cjfa-37582	591	8	assets	asset	NOUN
cjfa-37582	591	9	:	:	PUNCT
cjfa-37582	591	10	some	some	DET
cjfa-37582	591	11	experimental	experimental	ADJ
cjfa-37582	591	12	market	market	NOUN
cjfa-37582	591	13	evidence	evidence	NOUN
cjfa-37582	591	14	.	.	PUNCT
cjfa-37582	592	1	journal	journal	NOUN
cjfa-37582	592	2	of	of	ADP
cjfa-37582	592	3	the	the	DET
cjfa-37582	592	4	american	american	PROPN
cjfa-37582	592	5	taxation	taxation	PROPN
cjfa-37582	592	6	association	association	PROPN
cjfa-37582	592	7	,	,	PUNCT
cjfa-37582	592	8	11(1	11(1	NUM
cjfa-37582	592	9	)	)	PUNCT
cjfa-37582	592	10	,	,	PUNCT
cjfa-37582	592	11	54	54	NUM
cjfa-37582	592	12	-	-	SYM
cjfa-37582	592	13	76	76	NUM
cjfa-37582	592	14	.	.	PUNCT
cjfa-37582	593	1	thaler	thaler	PROPN
cjfa-37582	593	2	,	,	PUNCT
cjfa-37582	593	3	r.	r.	PROPN
cjfa-37582	593	4	,	,	PUNCT
cjfa-37582	593	5	&	&	CCONJ
cjfa-37582	593	6	johnson	johnson	PROPN
cjfa-37582	593	7	,	,	PUNCT
cjfa-37582	593	8	e.	e.	PROPN
cjfa-37582	593	9	(	(	PUNCT
cjfa-37582	593	10	1990	1990	NUM
cjfa-37582	593	11	)	)	PUNCT
cjfa-37582	593	12	.	.	PUNCT
cjfa-37582	594	1	gambling	gamble	VERB
cjfa-37582	594	2	with	with	ADP
cjfa-37582	594	3	the	the	DET
cjfa-37582	594	4	house	house	NOUN
cjfa-37582	594	5	money	money	NOUN
cjfa-37582	594	6	effect	effect	NOUN
cjfa-37582	594	7	and	and	CCONJ
cjfa-37582	594	8	trying	try	VERB
cjfa-37582	594	9	to	to	PART
cjfa-37582	594	10	break	break	VERB
cjfa-37582	594	11	even	even	ADV
cjfa-37582	594	12	:	:	PUNCT
cjfa-37582	594	13	the	the	DET
cjfa-37582	594	14	effects	effect	NOUN
cjfa-37582	594	15	of	of	ADP
cjfa-37582	594	16	prior	prior	ADJ
cjfa-37582	594	17	outcomes	outcome	NOUN
cjfa-37582	594	18	on	on	ADP
cjfa-37582	594	19	risky	risky	ADJ
cjfa-37582	594	20	choice	choice	NOUN
cjfa-37582	594	21	.	.	PUNCT
cjfa-37582	595	1	management	management	NOUN
cjfa-37582	595	2	science	science	NOUN
cjfa-37582	595	3	,	,	PUNCT
cjfa-37582	595	4	36(6	36(6	NUM
cjfa-37582	595	5	)	)	PUNCT
cjfa-37582	595	6	,	,	PUNCT
cjfa-37582	595	7	643	643	NUM
cjfa-37582	595	8	-	-	SYM
cjfa-37582	595	9	660	660	NUM
cjfa-37582	595	10	.	.	PUNCT
cjfa-37582	596	1	http://dx.doi.org/10.1287/mnsc.36.6.643	http://dx.doi.org/10.1287/mnsc.36.6.643	PROPN
cjfa-37582	596	2	.	.	PUNCT
cjfa-37582	596	3	tobin	tobin	PROPN
cjfa-37582	596	4	,	,	PUNCT
cjfa-37582	596	5	j.	j.	PROPN
cjfa-37582	596	6	(	(	PUNCT
cjfa-37582	596	7	1958	1958	NUM
cjfa-37582	596	8	)	)	PUNCT
cjfa-37582	596	9	.	.	PUNCT
cjfa-37582	597	1	liquidity	liquidity	NOUN
cjfa-37582	597	2	preference	preference	NOUN
cjfa-37582	597	3	as	as	ADP
cjfa-37582	597	4	behavior	behavior	NOUN
cjfa-37582	597	5	towards	towards	ADP
cjfa-37582	597	6	risk	risk	NOUN
cjfa-37582	597	7	.	.	PUNCT
cjfa-37582	598	1	review	review	NOUN
cjfa-37582	598	2	of	of	ADP
cjfa-37582	598	3	economic	economic	ADJ
cjfa-37582	598	4	studies	study	NOUN
cjfa-37582	598	5	,	,	PUNCT
cjfa-37582	598	6	25(2	25(2	NUM
cjfa-37582	598	7	)	)	PUNCT
cjfa-37582	598	8	,	,	PUNCT
cjfa-37582	598	9	65	65	NUM
cjfa-37582	598	10	-	-	SYM
cjfa-37582	598	11	86	86	NUM
cjfa-37582	598	12	.	.	PUNCT
cjfa-37582	599	1	http://dx.doi.org/10.2307/2296205	http://dx.doi.org/10.2307/2296205	PROPN
cjfa-37582	599	2	.	.	PUNCT
cjfa-37582	600	1	weber	weber	PROPN
cjfa-37582	600	2	,	,	PUNCT
cjfa-37582	600	3	m.	m.	NOUN
cjfa-37582	600	4	,	,	PUNCT
cjfa-37582	600	5	&	&	CCONJ
cjfa-37582	600	6	zuchel	zuchel	PROPN
cjfa-37582	600	7	,	,	PUNCT
cjfa-37582	600	8	h.	h.	PROPN
cjfa-37582	600	9	(	(	PUNCT
cjfa-37582	600	10	2005	2005	NUM
cjfa-37582	600	11	)	)	PUNCT
cjfa-37582	600	12	.	.	PUNCT
cjfa-37582	601	1	how	how	SCONJ
cjfa-37582	601	2	do	do	AUX
cjfa-37582	601	3	prior	prior	ADV
cjfa-37582	601	4	outcomes	outcome	NOUN
cjfa-37582	601	5	affect	affect	VERB
cjfa-37582	601	6	risk	risk	NOUN
cjfa-37582	601	7	attitude	attitude	NOUN
cjfa-37582	601	8	?	?	PUNCT
cjfa-37582	602	1	decision	decision	NOUN
cjfa-37582	602	2	analyses	analysis	NOUN
cjfa-37582	602	3	,	,	PUNCT
cjfa-37582	602	4	2(1	2(1	NUM
cjfa-37582	602	5	)	)	PUNCT
cjfa-37582	602	6	,	,	PUNCT
cjfa-37582	602	7	30	30	NUM
cjfa-37582	602	8	-	-	SYM
cjfa-37582	602	9	43	43	NUM
cjfa-37582	602	10	.	.	PUNCT
cjfa-37582	603	1	http://dx.doi.org/10.1287/deca.1050.0034	http://dx.doi.org/10.1287/deca.1050.0034	NOUN
cjfa-37582	603	2	.	.	PUNCT