id	sid	tid	token	lemma	pos
easat-2270	1	1	edelweiss	edelweiss	PROPN
easat-2270	1	2	applied	apply	VERB
easat-2270	1	3	science	science	NOUN
easat-2270	1	4	and	and	CCONJ
easat-2270	1	5	technology	technology	NOUN
easat-2270	1	6	issn	issn	PROPN
easat-2270	1	7	:	:	PUNCT
easat-2270	1	8	2576	2576	NUM
easat-2270	1	9	-	-	SYM
easat-2270	1	10	8484	8484	NUM
easat-2270	1	11	vol	vol	NOUN
easat-2270	1	12	.	.	PROPN
easat-2270	1	13	8	8	NUM
easat-2270	1	14	,	,	PUNCT
easat-2270	1	15	no	no	INTJ
easat-2270	1	16	.	.	NOUN
easat-2270	1	17	6	6	NUM
easat-2270	1	18	,	,	PUNCT
easat-2270	1	19	1529	1529	NUM
easat-2270	1	20	-	-	SYM
easat-2270	1	21	1537	1537	NUM
easat-2270	1	22	2024	2024	NUM
easat-2270	1	23	publisher	publisher	NOUN
easat-2270	1	24	:	:	PUNCT
easat-2270	1	25	learning	learn	VERB
easat-2270	1	26	gate	gate	NOUN
easat-2270	1	27	doi	doi	PROPN
easat-2270	1	28	:	:	PUNCT
easat-2270	1	29	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	1	30	©	©	PROPN
easat-2270	1	31	2024	2024	NUM
easat-2270	1	32	by	by	ADP
easat-2270	1	33	the	the	DET
easat-2270	1	34	authors	author	NOUN
easat-2270	1	35	;	;	PUNCT
easat-2270	1	36	licensee	licensee	PROPN
easat-2270	1	37	learning	learning	NOUN
easat-2270	1	38	gate	gate	NOUN
easat-2270	1	39	©	©	PROPN
easat-2270	1	40	2024	2024	NUM
easat-2270	1	41	by	by	ADP
easat-2270	1	42	the	the	DET
easat-2270	1	43	authors	author	NOUN
easat-2270	1	44	;	;	PUNCT
easat-2270	1	45	licensee	licensee	PROPN
easat-2270	1	46	learning	learn	VERB
easat-2270	1	47	gate	gate	NOUN
easat-2270	1	48	*	*	PUNCT
easat-2270	1	49	correspondence	correspondence	NOUN
easat-2270	1	50	:	:	PUNCT
easat-2270	1	51	o.kopsidas@aegeancollege.gr	o.kopsidas@aegeancollege.gr	PUNCT
easat-2270	1	52	an	an	DET
easat-2270	1	53	examination	examination	NOUN
easat-2270	1	54	of	of	ADP
easat-2270	1	55	direct	direct	ADJ
easat-2270	1	56	and	and	CCONJ
easat-2270	1	57	indirect	indirect	ADJ
easat-2270	1	58	taxation	taxation	NOUN
easat-2270	1	59	in	in	ADP
easat-2270	1	60	oecd	oecd	PROPN
easat-2270	1	61	countries	country	NOUN
easat-2270	1	62	and	and	CCONJ
easat-2270	1	63	the	the	DET
easat-2270	1	64	case	case	NOUN
easat-2270	1	65	of	of	ADP
easat-2270	1	66	greece	greece	PROPN
easat-2270	1	67	odysseas	odysseas	PROPN
easat-2270	1	68	kopsidas1	kopsidas1	PROPN
easat-2270	1	69	*	*	PROPN
easat-2270	1	70	,	,	PUNCT
easat-2270	1	71	laura	laura	NOUN
easat-2270	1	72	maska2	maska2	PROPN
easat-2270	2	1	1,2school	1,2school	NUM
easat-2270	2	2	of	of	ADP
easat-2270	2	3	business	business	PROPN
easat-2270	2	4	administration	administration	PROPN
easat-2270	2	5	,	,	PUNCT
easat-2270	2	6	aegean	aegean	PROPN
easat-2270	2	7	college	college	NOUN
easat-2270	2	8	,	,	PUNCT
easat-2270	2	9	17	17	NUM
easat-2270	2	10	,	,	PUNCT
easat-2270	2	11	panepistimiou	panepistimiou	NOUN
easat-2270	2	12	st	st	PROPN
easat-2270	2	13	.	.	PROPN
easat-2270	2	14	,	,	PUNCT
easat-2270	2	15	gr-10564	gr-10564	PROPN
easat-2270	2	16	,	,	PUNCT
easat-2270	2	17	athens	athens	PROPN
easat-2270	2	18	,	,	PUNCT
easat-2270	2	19	grecce	grecce	NOUN
easat-2270	2	20	;	;	PUNCT
easat-2270	2	21	o.kopsidas@aegeancollege.gr	o.kopsidas@aegeancollege.gr	ADV
easat-2270	2	22	(	(	PUNCT
easat-2270	2	23	o.k	o.k	PROPN
easat-2270	2	24	.	.	PROPN
easat-2270	2	25	)	)	PUNCT
easat-2270	2	26	lmaska@aegeancollege.gr	lmaska@aegeancollege.gr	VERB
easat-2270	3	1	(	(	PUNCT
easat-2270	3	2	l.m	l.m	PROPN
easat-2270	3	3	.	.	PROPN
easat-2270	3	4	)	)	PUNCT
easat-2270	3	5	.	.	PUNCT
easat-2270	4	1	abstract	abstract	ADV
easat-2270	4	2	:	:	PUNCT
easat-2270	4	3	this	this	DET
easat-2270	4	4	paper	paper	NOUN
easat-2270	4	5	attempts	attempt	VERB
easat-2270	4	6	to	to	PART
easat-2270	4	7	analyze	analyze	VERB
easat-2270	4	8	and	and	CCONJ
easat-2270	4	9	interpret	interpret	VERB
easat-2270	4	10	the	the	DET
easat-2270	4	11	principles	principle	NOUN
easat-2270	4	12	of	of	ADP
easat-2270	4	13	direct	direct	ADJ
easat-2270	4	14	and	and	CCONJ
easat-2270	4	15	indirect	indirect	ADJ
easat-2270	4	16	taxation	taxation	NOUN
easat-2270	4	17	.	.	PUNCT
easat-2270	5	1	initially	initially	ADV
easat-2270	5	2	,	,	PUNCT
easat-2270	5	3	a	a	DET
easat-2270	5	4	theoretical	theoretical	ADJ
easat-2270	5	5	approach	approach	NOUN
easat-2270	5	6	to	to	ADP
easat-2270	5	7	the	the	DET
easat-2270	5	8	general	general	ADJ
easat-2270	5	9	concepts	concept	NOUN
easat-2270	5	10	and	and	CCONJ
easat-2270	5	11	principles	principle	NOUN
easat-2270	5	12	governing	govern	VERB
easat-2270	5	13	tax	tax	NOUN
easat-2270	5	14	law	law	NOUN
easat-2270	5	15	is	be	AUX
easat-2270	5	16	presented	present	VERB
easat-2270	5	17	.	.	PUNCT
easat-2270	6	1	it	it	PRON
easat-2270	6	2	is	be	AUX
easat-2270	6	3	followed	follow	VERB
easat-2270	6	4	by	by	ADP
easat-2270	6	5	a	a	DET
easat-2270	6	6	presentation	presentation	NOUN
easat-2270	6	7	of	of	ADP
easat-2270	6	8	the	the	DET
easat-2270	6	9	greek	greek	ADJ
easat-2270	6	10	tax	tax	NOUN
easat-2270	6	11	and	and	CCONJ
easat-2270	6	12	financial	financial	ADJ
easat-2270	6	13	system	system	NOUN
easat-2270	6	14	.	.	PUNCT
easat-2270	7	1	the	the	DET
easat-2270	7	2	key	key	ADJ
easat-2270	7	3	points	point	NOUN
easat-2270	7	4	demonstrating	demonstrate	VERB
easat-2270	7	5	the	the	DET
easat-2270	7	6	harmonization	harmonization	NOUN
easat-2270	7	7	of	of	ADP
easat-2270	7	8	tax	tax	NOUN
easat-2270	7	9	legislation	legislation	NOUN
easat-2270	7	10	,	,	PUNCT
easat-2270	7	11	in	in	ADP
easat-2270	7	12	accordance	accordance	NOUN
easat-2270	7	13	with	with	ADP
easat-2270	7	14	the	the	DET
easat-2270	7	15	oecd	oecd	PROPN
easat-2270	7	16	(	(	PUNCT
easat-2270	7	17	organization	organization	NOUN
easat-2270	7	18	for	for	ADP
easat-2270	7	19	economic	economic	ADJ
easat-2270	7	20	cooperation	cooperation	NOUN
easat-2270	7	21	and	and	CCONJ
easat-2270	7	22	development	development	NOUN
easat-2270	7	23	)	)	PUNCT
easat-2270	7	24	guidelines	guideline	NOUN
easat-2270	7	25	so	so	ADV
easat-2270	7	26	far	far	ADV
easat-2270	7	27	are	be	AUX
easat-2270	7	28	highlighted	highlight	VERB
easat-2270	7	29	.	.	PUNCT
easat-2270	8	1	any	any	DET
easat-2270	8	2	future	future	ADJ
easat-2270	8	3	reform	reform	NOUN
easat-2270	8	4	of	of	ADP
easat-2270	8	5	the	the	DET
easat-2270	8	6	greek	greek	ADJ
easat-2270	8	7	national	national	ADJ
easat-2270	8	8	tax	tax	NOUN
easat-2270	8	9	system	system	NOUN
easat-2270	8	10	should	should	AUX
easat-2270	8	11	incorporate	incorporate	VERB
easat-2270	8	12	the	the	DET
easat-2270	8	13	fundamental	fundamental	ADJ
easat-2270	8	14	principles	principle	NOUN
easat-2270	8	15	of	of	ADP
easat-2270	8	16	national	national	ADJ
easat-2270	8	17	tax	tax	NOUN
easat-2270	8	18	policy	policy	NOUN
easat-2270	8	19	.	.	PUNCT
easat-2270	9	1	additionally	additionally	ADV
easat-2270	9	2	,	,	PUNCT
easat-2270	9	3	it	it	PRON
easat-2270	9	4	must	must	AUX
easat-2270	9	5	be	be	AUX
easat-2270	9	6	in	in	ADP
easat-2270	9	7	line	line	NOUN
easat-2270	9	8	with	with	ADP
easat-2270	9	9	oecd	oecd	PROPN
easat-2270	9	10	principles	principle	NOUN
easat-2270	9	11	and	and	CCONJ
easat-2270	9	12	guidelines	guideline	NOUN
easat-2270	9	13	.	.	PUNCT
easat-2270	10	1	the	the	DET
easat-2270	10	2	further	further	ADJ
easat-2270	10	3	implementation	implementation	NOUN
easat-2270	10	4	of	of	ADP
easat-2270	10	5	the	the	DET
easat-2270	10	6	organization	organization	NOUN
easat-2270	10	7	's	's	PART
easat-2270	10	8	recommendations	recommendation	NOUN
easat-2270	10	9	will	will	AUX
easat-2270	10	10	shift	shift	VERB
easat-2270	10	11	the	the	DET
easat-2270	10	12	balance	balance	NOUN
easat-2270	10	13	between	between	ADP
easat-2270	10	14	direct	direct	ADJ
easat-2270	10	15	and	and	CCONJ
easat-2270	10	16	indirect	indirect	ADJ
easat-2270	10	17	taxation	taxation	NOUN
easat-2270	10	18	,	,	PUNCT
easat-2270	10	19	leading	lead	VERB
easat-2270	10	20	to	to	ADP
easat-2270	10	21	strengthening	strengthen	VERB
easat-2270	10	22	the	the	DET
easat-2270	10	23	first	first	ADJ
easat-2270	10	24	and	and	CCONJ
easat-2270	10	25	reducing	reduce	VERB
easat-2270	10	26	the	the	DET
easat-2270	10	27	second	second	NOUN
easat-2270	10	28	.	.	PUNCT
easat-2270	11	1	over	over	ADP
easat-2270	11	2	the	the	DET
easat-2270	11	3	last	last	ADJ
easat-2270	11	4	decades	decade	NOUN
easat-2270	11	5	,	,	PUNCT
easat-2270	11	6	the	the	DET
easat-2270	11	7	ratio	ratio	NOUN
easat-2270	11	8	of	of	ADP
easat-2270	11	9	direct	direct	ADJ
easat-2270	11	10	to	to	ADP
easat-2270	11	11	indirect	indirect	ADJ
easat-2270	11	12	taxes	taxis	NOUN
easat-2270	11	13	has	have	AUX
easat-2270	11	14	been	be	AUX
easat-2270	11	15	on	on	ADP
easat-2270	11	16	the	the	DET
easat-2270	11	17	increase	increase	NOUN
easat-2270	11	18	,	,	PUNCT
easat-2270	11	19	particularly	particularly	ADV
easat-2270	11	20	in	in	ADP
easat-2270	11	21	developed	develop	VERB
easat-2270	11	22	countries	country	NOUN
easat-2270	11	23	.	.	PUNCT
easat-2270	12	1	the	the	DET
easat-2270	12	2	main	main	ADJ
easat-2270	12	3	reason	reason	NOUN
easat-2270	12	4	is	be	AUX
easat-2270	12	5	that	that	SCONJ
easat-2270	12	6	direct	direct	ADJ
easat-2270	12	7	taxation	taxation	NOUN
easat-2270	12	8	is	be	AUX
easat-2270	12	9	socially	socially	ADV
easat-2270	12	10	just	just	ADV
easat-2270	12	11	and	and	CCONJ
easat-2270	12	12	effective	effective	ADJ
easat-2270	12	13	.	.	PUNCT
easat-2270	13	1	direct	direct	ADJ
easat-2270	13	2	taxation	taxation	NOUN
easat-2270	13	3	is	be	AUX
easat-2270	13	4	attributed	attribute	VERB
easat-2270	13	5	by	by	ADP
easat-2270	13	6	the	the	DET
easat-2270	13	7	liable	liable	ADJ
easat-2270	13	8	person	person	NOUN
easat-2270	13	9	,	,	PUNCT
easat-2270	13	10	while	while	SCONJ
easat-2270	13	11	indirect	indirect	ADJ
easat-2270	13	12	taxation	taxation	NOUN
easat-2270	13	13	is	be	AUX
easat-2270	13	14	transferred	transfer	VERB
easat-2270	13	15	according	accord	VERB
easat-2270	13	16	to	to	ADP
easat-2270	13	17	the	the	DET
easat-2270	13	18	ability	ability	NOUN
easat-2270	13	19	of	of	ADP
easat-2270	13	20	each	each	DET
easat-2270	13	21	person	person	NOUN
easat-2270	13	22	to	to	PART
easat-2270	13	23	react	react	VERB
easat-2270	13	24	to	to	ADP
easat-2270	13	25	the	the	DET
easat-2270	13	26	relevant	relevant	ADJ
easat-2270	13	27	market	market	NOUN
easat-2270	13	28	.	.	PUNCT
easat-2270	14	1	the	the	DET
easat-2270	14	2	oecd	oecd	PROPN
easat-2270	14	3	supports	support	VERB
easat-2270	14	4	,	,	PUNCT
easat-2270	14	5	for	for	ADP
easat-2270	14	6	member	member	NOUN
easat-2270	14	7	countries	country	NOUN
easat-2270	14	8	,	,	PUNCT
easat-2270	14	9	the	the	DET
easat-2270	14	10	strengthening	strengthening	NOUN
easat-2270	14	11	of	of	ADP
easat-2270	14	12	direct	direct	ADJ
easat-2270	14	13	taxation	taxation	NOUN
easat-2270	14	14	,	,	PUNCT
easat-2270	14	15	which	which	PRON
easat-2270	14	16	takes	take	VERB
easat-2270	14	17	into	into	ADP
easat-2270	14	18	account	account	NOUN
easat-2270	14	19	income	income	NOUN
easat-2270	14	20	and	and	CCONJ
easat-2270	14	21	other	other	ADJ
easat-2270	14	22	social	social	ADJ
easat-2270	14	23	criteria	criterion	NOUN
easat-2270	14	24	and	and	CCONJ
easat-2270	14	25	satisfies	satisfy	VERB
easat-2270	14	26	both	both	CCONJ
easat-2270	14	27	the	the	DET
easat-2270	14	28	criterion	criterion	NOUN
easat-2270	14	29	of	of	ADP
easat-2270	14	30	efficiency	efficiency	NOUN
easat-2270	14	31	and	and	CCONJ
easat-2270	14	32	the	the	DET
easat-2270	14	33	criterion	criterion	NOUN
easat-2270	14	34	of	of	ADP
easat-2270	14	35	fair	fair	ADJ
easat-2270	14	36	distribution	distribution	NOUN
easat-2270	14	37	of	of	ADP
easat-2270	14	38	economic	economic	ADJ
easat-2270	14	39	burdens	burden	NOUN
easat-2270	14	40	.	.	PUNCT
easat-2270	15	1	on	on	ADP
easat-2270	15	2	the	the	DET
easat-2270	15	3	contrary	contrary	NOUN
easat-2270	15	4	,	,	PUNCT
easat-2270	15	5	indirect	indirect	ADJ
easat-2270	15	6	taxation	taxation	NOUN
easat-2270	15	7	is	be	AUX
easat-2270	15	8	reduced	reduce	VERB
easat-2270	15	9	to	to	ADP
easat-2270	15	10	inversely	inversely	ADV
easat-2270	15	11	progressive	progressive	ADJ
easat-2270	15	12	taxation	taxation	NOUN
easat-2270	15	13	in	in	ADP
easat-2270	15	14	terms	term	NOUN
easat-2270	15	15	of	of	ADP
easat-2270	15	16	the	the	DET
easat-2270	15	17	income	income	NOUN
easat-2270	15	18	of	of	ADP
easat-2270	15	19	consumers	consumer	NOUN
easat-2270	15	20	and	and	CCONJ
easat-2270	15	21	is	be	AUX
easat-2270	15	22	not	not	PART
easat-2270	15	23	consistent	consistent	ADJ
easat-2270	15	24	with	with	ADP
easat-2270	15	25	the	the	DET
easat-2270	15	26	oecd	oecd	PROPN
easat-2270	15	27	principles	principle	NOUN
easat-2270	15	28	of	of	ADP
easat-2270	15	29	socially	socially	ADV
easat-2270	15	30	just	just	ADV
easat-2270	15	31	and	and	CCONJ
easat-2270	15	32	effective	effective	ADJ
easat-2270	15	33	taxation	taxation	NOUN
easat-2270	15	34	in	in	ADP
easat-2270	15	35	economically	economically	ADV
easat-2270	15	36	developed	develop	VERB
easat-2270	15	37	countries	country	NOUN
easat-2270	15	38	.	.	PUNCT
easat-2270	16	1	the	the	DET
easat-2270	16	2	taxation	taxation	NOUN
easat-2270	16	3	of	of	ADP
easat-2270	16	4	the	the	DET
easat-2270	16	5	citizens	citizen	NOUN
easat-2270	16	6	in	in	ADP
easat-2270	16	7	general	general	ADJ
easat-2270	16	8	follows	follow	VERB
easat-2270	16	9	the	the	DET
easat-2270	16	10	principle	principle	NOUN
easat-2270	16	11	of	of	ADP
easat-2270	16	12	the	the	DET
easat-2270	16	13	citizens	citizen	NOUN
easat-2270	16	14	contributing	contribute	VERB
easat-2270	16	15	to	to	ADP
easat-2270	16	16	the	the	DET
easat-2270	16	17	public	public	ADJ
easat-2270	16	18	burdens	burden	NOUN
easat-2270	16	19	according	accord	VERB
easat-2270	16	20	to	to	ADP
easat-2270	16	21	their	their	PRON
easat-2270	16	22	powers	power	NOUN
easat-2270	16	23	,	,	PUNCT
easat-2270	16	24	for	for	SCONJ
easat-2270	16	25	there	there	PRON
easat-2270	16	26	is	be	VERB
easat-2270	16	27	nothing	nothing	PRON
easat-2270	16	28	more	more	ADV
easat-2270	16	29	unjust	unjust	ADJ
easat-2270	16	30	than	than	SCONJ
easat-2270	16	31	to	to	PART
easat-2270	16	32	treat	treat	VERB
easat-2270	16	33	unequal	unequal	ADJ
easat-2270	16	34	men	man	NOUN
easat-2270	16	35	as	as	ADP
easat-2270	16	36	equals	equal	NOUN
easat-2270	16	37	.	.	PUNCT
easat-2270	17	1	from	from	ADP
easat-2270	17	2	this	this	DET
easat-2270	17	3	proportional	proportional	ADJ
easat-2270	17	4	treatment	treatment	NOUN
easat-2270	17	5	of	of	ADP
easat-2270	17	6	the	the	DET
easat-2270	17	7	taxing	tax	VERB
easat-2270	17	8	units	unit	NOUN
easat-2270	17	9	,	,	PUNCT
easat-2270	17	10	the	the	DET
easat-2270	17	11	constitutional	constitutional	ADJ
easat-2270	17	12	principle	principle	NOUN
easat-2270	17	13	of	of	ADP
easat-2270	17	14	equality	equality	NOUN
easat-2270	17	15	is	be	AUX
easat-2270	17	16	also	also	ADV
easat-2270	17	17	satisfied	satisfied	ADJ
easat-2270	17	18	by	by	ADP
easat-2270	17	19	reflection	reflection	NOUN
easat-2270	17	20	.	.	PUNCT
easat-2270	18	1	keywords	keyword	NOUN
easat-2270	18	2	:	:	PUNCT
easat-2270	18	3	balance	balance	NOUN
easat-2270	18	4	,	,	PUNCT
easat-2270	18	5	direct	direct	ADJ
easat-2270	18	6	,	,	PUNCT
easat-2270	18	7	indirect	indirect	ADJ
easat-2270	18	8	,	,	PUNCT
easat-2270	18	9	oecd	oecd	PROPN
easat-2270	18	10	,	,	PUNCT
easat-2270	18	11	tax	tax	NOUN
easat-2270	18	12	policy	policy	NOUN
easat-2270	18	13	,	,	PUNCT
easat-2270	18	14	tax	tax	NOUN
easat-2270	18	15	,	,	PUNCT
easat-2270	18	16	taxation	taxation	NOUN
easat-2270	18	17	.	.	PUNCT
easat-2270	19	1	1	1	X
easat-2270	19	2	.	.	X
easat-2270	19	3	introduction	introduction	NOUN
easat-2270	19	4	taxation	taxation	NOUN
easat-2270	19	5	is	be	AUX
easat-2270	19	6	a	a	DET
easat-2270	19	7	primary	primary	ADJ
easat-2270	19	8	tool	tool	NOUN
easat-2270	19	9	used	use	VERB
easat-2270	19	10	by	by	ADP
easat-2270	19	11	governments	government	NOUN
easat-2270	19	12	to	to	PART
easat-2270	19	13	generate	generate	VERB
easat-2270	19	14	revenue	revenue	NOUN
easat-2270	19	15	,	,	PUNCT
easat-2270	19	16	redistribute	redistribute	VERB
easat-2270	19	17	income	income	NOUN
easat-2270	19	18	,	,	PUNCT
easat-2270	19	19	and	and	CCONJ
easat-2270	19	20	influence	influence	VERB
easat-2270	19	21	economic	economic	ADJ
easat-2270	19	22	behavior	behavior	NOUN
easat-2270	19	23	.	.	PUNCT
easat-2270	20	1	taxes	taxis	NOUN
easat-2270	20	2	are	be	AUX
easat-2270	20	3	broadly	broadly	ADV
easat-2270	20	4	categorized	categorize	VERB
easat-2270	20	5	into	into	ADP
easat-2270	20	6	direct	direct	ADJ
easat-2270	20	7	and	and	CCONJ
easat-2270	20	8	indirect	indirect	ADJ
easat-2270	20	9	taxes	taxis	NOUN
easat-2270	20	10	,	,	PUNCT
easat-2270	20	11	each	each	PRON
easat-2270	20	12	with	with	ADP
easat-2270	20	13	distinct	distinct	ADJ
easat-2270	20	14	characteristics	characteristic	NOUN
easat-2270	20	15	,	,	PUNCT
easat-2270	20	16	effects	effect	NOUN
easat-2270	20	17	,	,	PUNCT
easat-2270	20	18	and	and	CCONJ
easat-2270	20	19	implications	implication	NOUN
easat-2270	20	20	for	for	ADP
easat-2270	20	21	economic	economic	ADJ
easat-2270	20	22	efficiency	efficiency	NOUN
easat-2270	20	23	and	and	CCONJ
easat-2270	20	24	equity	equity	NOUN
easat-2270	20	25	.	.	PUNCT
easat-2270	21	1	direct	direct	ADJ
easat-2270	21	2	taxes	taxis	NOUN
easat-2270	21	3	:	:	PUNCT
easat-2270	21	4	these	these	PRON
easat-2270	21	5	are	be	AUX
easat-2270	21	6	levied	levy	VERB
easat-2270	21	7	directly	directly	ADV
easat-2270	21	8	on	on	ADP
easat-2270	21	9	individuals	individual	NOUN
easat-2270	21	10	or	or	CCONJ
easat-2270	21	11	organizations	organization	NOUN
easat-2270	21	12	.	.	PUNCT
easat-2270	22	1	they	they	PRON
easat-2270	22	2	include	include	VERB
easat-2270	22	3	income	income	NOUN
easat-2270	22	4	taxes	taxis	NOUN
easat-2270	22	5	(	(	PUNCT
easat-2270	22	6	personal	personal	ADJ
easat-2270	22	7	and	and	CCONJ
easat-2270	22	8	corporate	corporate	ADJ
easat-2270	22	9	)	)	PUNCT
easat-2270	22	10	,	,	PUNCT
easat-2270	22	11	property	property	NOUN
easat-2270	22	12	taxes	taxis	NOUN
easat-2270	22	13	,	,	PUNCT
easat-2270	22	14	and	and	CCONJ
easat-2270	22	15	estate	estate	NOUN
easat-2270	22	16	taxes	taxis	NOUN
easat-2270	22	17	.	.	PUNCT
easat-2270	23	1	direct	direct	ADJ
easat-2270	23	2	taxes	taxis	NOUN
easat-2270	23	3	are	be	AUX
easat-2270	23	4	typically	typically	ADV
easat-2270	23	5	based	base	VERB
easat-2270	23	6	on	on	ADP
easat-2270	23	7	the	the	DET
easat-2270	23	8	taxpayer	taxpayer	NOUN
easat-2270	23	9	’s	’s	PART
easat-2270	23	10	ability	ability	NOUN
easat-2270	23	11	to	to	PART
easat-2270	23	12	pay	pay	VERB
easat-2270	23	13	,	,	PUNCT
easat-2270	23	14	making	make	VERB
easat-2270	23	15	them	they	PRON
easat-2270	23	16	potentially	potentially	ADV
easat-2270	23	17	more	more	ADV
easat-2270	23	18	progressive	progressive	ADJ
easat-2270	23	19	.	.	PUNCT
easat-2270	24	1	indirect	indirect	ADJ
easat-2270	24	2	taxes	taxis	NOUN
easat-2270	24	3	:	:	PUNCT
easat-2270	24	4	these	these	PRON
easat-2270	24	5	are	be	AUX
easat-2270	24	6	levied	levy	VERB
easat-2270	24	7	on	on	ADP
easat-2270	24	8	goods	good	NOUN
easat-2270	24	9	and	and	CCONJ
easat-2270	24	10	services	service	NOUN
easat-2270	24	11	rather	rather	ADV
easat-2270	24	12	than	than	ADP
easat-2270	24	13	on	on	ADP
easat-2270	24	14	income	income	NOUN
easat-2270	24	15	or	or	CCONJ
easat-2270	24	16	wealth	wealth	NOUN
easat-2270	24	17	.	.	PUNCT
easat-2270	25	1	common	common	ADJ
easat-2270	25	2	examples	example	NOUN
easat-2270	25	3	include	include	VERB
easat-2270	25	4	value	value	NOUN
easat-2270	25	5	-	-	PUNCT
easat-2270	25	6	added	add	VERB
easat-2270	25	7	tax	tax	NOUN
easat-2270	25	8	(	(	PUNCT
easat-2270	25	9	vat	vat	NOUN
easat-2270	25	10	)	)	PUNCT
easat-2270	25	11	,	,	PUNCT
easat-2270	25	12	sales	sale	NOUN
easat-2270	25	13	tax	tax	NOUN
easat-2270	25	14	,	,	PUNCT
easat-2270	25	15	and	and	CCONJ
easat-2270	25	16	excise	excise	NOUN
easat-2270	25	17	duties	duty	NOUN
easat-2270	25	18	.	.	PUNCT
easat-2270	26	1	indirect	indirect	ADJ
easat-2270	26	2	taxes	taxis	NOUN
easat-2270	26	3	are	be	AUX
easat-2270	26	4	often	often	ADV
easat-2270	26	5	regressive	regressive	ADJ
easat-2270	26	6	,	,	PUNCT
easat-2270	26	7	impacting	impact	VERB
easat-2270	26	8	lower	low	ADJ
easat-2270	26	9	-	-	PUNCT
easat-2270	26	10	income	income	NOUN
easat-2270	26	11	individuals	individual	NOUN
easat-2270	26	12	more	more	ADV
easat-2270	26	13	heavily	heavily	ADV
easat-2270	26	14	as	as	SCONJ
easat-2270	26	15	they	they	PRON
easat-2270	26	16	spend	spend	VERB
easat-2270	26	17	a	a	DET
easat-2270	26	18	higher	high	ADJ
easat-2270	26	19	proportion	proportion	NOUN
easat-2270	26	20	of	of	ADP
easat-2270	26	21	their	their	PRON
easat-2270	26	22	income	income	NOUN
easat-2270	26	23	on	on	ADP
easat-2270	26	24	taxed	tax	VERB
easat-2270	26	25	goods	good	NOUN
easat-2270	26	26	and	and	CCONJ
easat-2270	26	27	services	service	NOUN
easat-2270	26	28	.	.	PUNCT
easat-2270	27	1	efficiency	efficiency	NOUN
easat-2270	27	2	and	and	CCONJ
easat-2270	27	3	equity	equity	NOUN
easat-2270	27	4	:	:	PUNCT
easat-2270	27	5	musgrave	musgrave	PROPN
easat-2270	27	6	and	and	CCONJ
easat-2270	27	7	musgrave	musgrave	PROPN
easat-2270	27	8	(	(	PUNCT
easat-2270	27	9	1989	1989	NUM
easat-2270	27	10	)	)	PUNCT
easat-2270	27	11	argue	argue	VERB
easat-2270	27	12	that	that	SCONJ
easat-2270	27	13	direct	direct	ADJ
easat-2270	27	14	taxes	taxis	NOUN
easat-2270	27	15	are	be	AUX
easat-2270	27	16	generally	generally	ADV
easat-2270	27	17	more	more	ADV
easat-2270	27	18	progressive	progressive	ADJ
easat-2270	27	19	and	and	CCONJ
easat-2270	27	20	can	can	AUX
easat-2270	27	21	be	be	AUX
easat-2270	27	22	designed	design	VERB
easat-2270	27	23	to	to	PART
easat-2270	27	24	align	align	VERB
easat-2270	27	25	with	with	ADP
easat-2270	27	26	the	the	DET
easat-2270	27	27	principle	principle	NOUN
easat-2270	27	28	of	of	ADP
easat-2270	27	29	ability	ability	NOUN
easat-2270	27	30	to	to	PART
easat-2270	27	31	pay	pay	VERB
easat-2270	27	32	,	,	PUNCT
easat-2270	27	33	whereas	whereas	SCONJ
easat-2270	27	34	indirect	indirect	ADJ
easat-2270	27	35	taxes	taxis	NOUN
easat-2270	27	36	,	,	PUNCT
easat-2270	27	37	being	be	AUX
easat-2270	27	38	consumption	consumption	NOUN
easat-2270	27	39	-	-	PUNCT
easat-2270	27	40	based	base	VERB
easat-2270	27	41	,	,	PUNCT
easat-2270	27	42	are	be	AUX
easat-2270	27	43	less	less	ADV
easat-2270	27	44	aligned	aligned	ADJ
easat-2270	27	45	with	with	ADP
easat-2270	27	46	this	this	DET
easat-2270	27	47	principle	principle	NOUN
easat-2270	27	48	and	and	CCONJ
easat-2270	27	49	can	can	AUX
easat-2270	27	50	be	be	AUX
easat-2270	27	51	regressive	regressive	ADJ
easat-2270	27	52	.	.	PUNCT
easat-2270	28	1	slemrod	slemrod	NOUN
easat-2270	28	2	(	(	PUNCT
easat-2270	28	3	1990	1990	NUM
easat-2270	28	4	)	)	PUNCT
easat-2270	28	5	1530	1530	NUM
easat-2270	28	6	edelweiss	edelweiss	PROPN
easat-2270	28	7	applied	apply	VERB
easat-2270	28	8	science	science	NOUN
easat-2270	28	9	and	and	CCONJ
easat-2270	28	10	technology	technology	NOUN
easat-2270	28	11	issn	issn	PROPN
easat-2270	28	12	:	:	PUNCT
easat-2270	28	13	2576	2576	NUM
easat-2270	28	14	-	-	SYM
easat-2270	28	15	8484	8484	NUM
easat-2270	28	16	vol	vol	NOUN
easat-2270	28	17	.	.	PROPN
easat-2270	28	18	8	8	NUM
easat-2270	28	19	,	,	PUNCT
easat-2270	28	20	no	no	INTJ
easat-2270	28	21	.	.	NOUN
easat-2270	28	22	6	6	NUM
easat-2270	28	23	:	:	SYM
easat-2270	28	24	1529	1529	NUM
easat-2270	28	25	-	-	SYM
easat-2270	28	26	1537	1537	NUM
easat-2270	28	27	,	,	PUNCT
easat-2270	28	28	2024	2024	NUM
easat-2270	28	29	doi	doi	NOUN
easat-2270	28	30	:	:	PUNCT
easat-2270	28	31	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	28	32	©	©	PROPN
easat-2270	28	33	2024	2024	NUM
easat-2270	28	34	by	by	ADP
easat-2270	28	35	the	the	DET
easat-2270	28	36	authors	author	NOUN
easat-2270	28	37	;	;	PUNCT
easat-2270	28	38	licensee	licensee	PROPN
easat-2270	28	39	learning	learning	PROPN
easat-2270	28	40	gate	gate	NOUN
easat-2270	28	41	discusses	discuss	VERB
easat-2270	28	42	the	the	DET
easat-2270	28	43	trade	trade	NOUN
easat-2270	28	44	-	-	PUNCT
easat-2270	28	45	offs	off	NOUN
easat-2270	28	46	between	between	ADP
easat-2270	28	47	direct	direct	ADJ
easat-2270	28	48	and	and	CCONJ
easat-2270	28	49	indirect	indirect	ADJ
easat-2270	28	50	taxes	taxis	NOUN
easat-2270	28	51	,	,	PUNCT
easat-2270	28	52	highlighting	highlight	VERB
easat-2270	28	53	that	that	SCONJ
easat-2270	28	54	while	while	SCONJ
easat-2270	28	55	direct	direct	ADJ
easat-2270	28	56	taxes	taxis	NOUN
easat-2270	28	57	can	can	AUX
easat-2270	28	58	be	be	AUX
easat-2270	28	59	more	more	ADV
easat-2270	28	60	equitable	equitable	ADJ
easat-2270	28	61	,	,	PUNCT
easat-2270	28	62	they	they	PRON
easat-2270	28	63	often	often	ADV
easat-2270	28	64	involve	involve	VERB
easat-2270	28	65	higher	high	ADJ
easat-2270	28	66	administrative	administrative	ADJ
easat-2270	28	67	costs	cost	NOUN
easat-2270	28	68	and	and	CCONJ
easat-2270	28	69	economic	economic	ADJ
easat-2270	28	70	distortions	distortion	NOUN
easat-2270	28	71	.	.	PUNCT
easat-2270	29	1	indirect	indirect	ADJ
easat-2270	29	2	taxes	taxis	NOUN
easat-2270	29	3	,	,	PUNCT
easat-2270	29	4	on	on	ADP
easat-2270	29	5	the	the	DET
easat-2270	29	6	other	other	ADJ
easat-2270	29	7	hand	hand	NOUN
easat-2270	29	8	,	,	PUNCT
easat-2270	29	9	are	be	AUX
easat-2270	29	10	generally	generally	ADV
easat-2270	29	11	easier	easy	ADJ
easat-2270	29	12	to	to	PART
easat-2270	29	13	administer	administer	VERB
easat-2270	29	14	and	and	CCONJ
easat-2270	29	15	can	can	AUX
easat-2270	29	16	be	be	AUX
easat-2270	29	17	less	less	ADV
easat-2270	29	18	distortive	distortive	ADJ
easat-2270	29	19	but	but	CCONJ
easat-2270	29	20	may	may	AUX
easat-2270	29	21	lead	lead	VERB
easat-2270	29	22	to	to	ADP
easat-2270	29	23	regressive	regressive	ADJ
easat-2270	29	24	impacts	impact	NOUN
easat-2270	29	25	.	.	PUNCT
easat-2270	30	1	the	the	DET
easat-2270	30	2	rule	rule	NOUN
easat-2270	30	3	of	of	ADP
easat-2270	30	4	legality	legality	NOUN
easat-2270	30	5	of	of	ADP
easat-2270	30	6	the	the	DET
easat-2270	30	7	tax	tax	NOUN
easat-2270	30	8	is	be	AUX
easat-2270	30	9	established	establish	VERB
easat-2270	30	10	by	by	ADP
easat-2270	30	11	the	the	DET
easat-2270	30	12	constitution	constitution	NOUN
easat-2270	30	13	and	and	CCONJ
easat-2270	30	14	specifically	specifically	ADV
easat-2270	30	15	by	by	ADP
easat-2270	30	16	article	article	NOUN
easat-2270	30	17	78	78	NUM
easat-2270	30	18	paragraph	paragraph	NOUN
easat-2270	30	19	1	1	NUM
easat-2270	30	20	.	.	PUNCT
easat-2270	31	1	"	"	PUNCT
easat-2270	31	2	no	no	DET
easat-2270	31	3	tax	tax	NOUN
easat-2270	31	4	is	be	AUX
easat-2270	31	5	imposed	impose	VERB
easat-2270	31	6	,	,	PUNCT
easat-2270	31	7	nor	nor	CCONJ
easat-2270	31	8	collected	collect	VERB
easat-2270	31	9	without	without	ADP
easat-2270	31	10	a	a	DET
easat-2270	31	11	formal	formal	ADJ
easat-2270	31	12	law	law	NOUN
easat-2270	31	13	that	that	PRON
easat-2270	31	14	determines	determine	VERB
easat-2270	31	15	the	the	DET
easat-2270	31	16	subject	subject	NOUN
easat-2270	31	17	of	of	ADP
easat-2270	31	18	taxation	taxation	NOUN
easat-2270	31	19	and	and	CCONJ
easat-2270	31	20	the	the	DET
easat-2270	31	21	income	income	NOUN
easat-2270	31	22	,	,	PUNCT
easat-2270	31	23	the	the	DET
easat-2270	31	24	type	type	NOUN
easat-2270	31	25	of	of	ADP
easat-2270	31	26	property	property	NOUN
easat-2270	31	27	,	,	PUNCT
easat-2270	31	28	the	the	DET
easat-2270	31	29	expenses	expense	NOUN
easat-2270	31	30	and	and	CCONJ
easat-2270	31	31	the	the	DET
easat-2270	31	32	transactions	transaction	NOUN
easat-2270	31	33	or	or	CCONJ
easat-2270	31	34	their	their	PRON
easat-2270	31	35	categories	category	NOUN
easat-2270	31	36	,	,	PUNCT
easat-2270	31	37	to	to	PART
easat-2270	31	38	which	which	PRON
easat-2270	31	39	the	the	DET
easat-2270	31	40	tax	tax	NOUN
easat-2270	31	41	refers	refer	VERB
easat-2270	31	42	'	'	PART
easat-2270	31	43	.	.	PUNCT
easat-2270	32	1	this	this	PRON
easat-2270	32	2	means	mean	VERB
easat-2270	32	3	that	that	SCONJ
easat-2270	32	4	for	for	SCONJ
easat-2270	32	5	a	a	DET
easat-2270	32	6	tax	tax	NOUN
easat-2270	32	7	to	to	PART
easat-2270	32	8	be	be	AUX
easat-2270	32	9	levied	levy	VERB
easat-2270	32	10	and	and	CCONJ
easat-2270	32	11	then	then	ADV
easat-2270	32	12	collected	collect	VERB
easat-2270	32	13	,	,	PUNCT
easat-2270	32	14	it	it	PRON
easat-2270	32	15	must	must	AUX
easat-2270	32	16	be	be	AUX
easat-2270	32	17	provided	provide	VERB
easat-2270	32	18	for	for	ADP
easat-2270	32	19	by	by	ADP
easat-2270	32	20	law	law	NOUN
easat-2270	32	21	.	.	PUNCT
easat-2270	33	1	the	the	DET
easat-2270	33	2	law	law	NOUN
easat-2270	33	3	must	must	AUX
easat-2270	33	4	be	be	AUX
easat-2270	33	5	formal	formal	ADJ
easat-2270	33	6	,	,	PUNCT
easat-2270	33	7	i.e.	i.e.	X
easat-2270	33	8	,	,	PUNCT
easat-2270	33	9	passed	pass	VERB
easat-2270	33	10	by	by	ADP
easat-2270	33	11	the	the	DET
easat-2270	33	12	parliament	parliament	NOUN
easat-2270	33	13	and	and	CCONJ
easat-2270	33	14	not	not	PART
easat-2270	33	15	a	a	DET
easat-2270	33	16	rule	rule	NOUN
easat-2270	33	17	of	of	ADP
easat-2270	33	18	law	law	NOUN
easat-2270	33	19	,	,	PUNCT
easat-2270	33	20	by	by	ADP
easat-2270	33	21	legislative	legislative	ADJ
easat-2270	33	22	authorization	authorization	NOUN
easat-2270	33	23	(	(	PUNCT
easat-2270	33	24	michailidis	michailidi	NOUN
easat-2270	33	25	,	,	PUNCT
easat-2270	33	26	2006	2006	NUM
easat-2270	33	27	)	)	PUNCT
easat-2270	33	28	.	.	PUNCT
easat-2270	34	1	optimal	optimal	ADJ
easat-2270	34	2	taxation	taxation	NOUN
easat-2270	34	3	theory	theory	NOUN
easat-2270	34	4	:	:	PUNCT
easat-2270	34	5	diamond	diamond	NOUN
easat-2270	34	6	and	and	CCONJ
easat-2270	34	7	saez	saez	PROPN
easat-2270	34	8	(	(	PUNCT
easat-2270	34	9	2011	2011	NUM
easat-2270	34	10	)	)	PUNCT
easat-2270	34	11	explore	explore	VERB
easat-2270	34	12	optimal	optimal	ADJ
easat-2270	34	13	taxation	taxation	NOUN
easat-2270	34	14	theory	theory	NOUN
easat-2270	34	15	,	,	PUNCT
easat-2270	34	16	emphasizing	emphasize	VERB
easat-2270	34	17	that	that	SCONJ
easat-2270	34	18	a	a	DET
easat-2270	34	19	combination	combination	NOUN
easat-2270	34	20	of	of	ADP
easat-2270	34	21	direct	direct	ADJ
easat-2270	34	22	and	and	CCONJ
easat-2270	34	23	indirect	indirect	ADJ
easat-2270	34	24	taxes	taxis	NOUN
easat-2270	34	25	can	can	AUX
easat-2270	34	26	achieve	achieve	VERB
easat-2270	34	27	a	a	DET
easat-2270	34	28	balance	balance	NOUN
easat-2270	34	29	between	between	ADP
easat-2270	34	30	efficiency	efficiency	NOUN
easat-2270	34	31	and	and	CCONJ
easat-2270	34	32	equity	equity	NOUN
easat-2270	34	33	.	.	PUNCT
easat-2270	35	1	their	their	PRON
easat-2270	35	2	model	model	NOUN
easat-2270	35	3	suggests	suggest	VERB
easat-2270	35	4	that	that	SCONJ
easat-2270	35	5	direct	direct	ADJ
easat-2270	35	6	taxes	taxis	NOUN
easat-2270	35	7	on	on	ADP
easat-2270	35	8	high	high	ADJ
easat-2270	35	9	incomes	income	NOUN
easat-2270	35	10	can	can	AUX
easat-2270	35	11	be	be	AUX
easat-2270	35	12	progressive	progressive	ADJ
easat-2270	35	13	,	,	PUNCT
easat-2270	35	14	while	while	SCONJ
easat-2270	35	15	indirect	indirect	ADJ
easat-2270	35	16	taxes	taxis	NOUN
easat-2270	35	17	can	can	AUX
easat-2270	35	18	be	be	AUX
easat-2270	35	19	used	use	VERB
easat-2270	35	20	to	to	PART
easat-2270	35	21	broaden	broaden	VERB
easat-2270	35	22	the	the	DET
easat-2270	35	23	tax	tax	NOUN
easat-2270	35	24	base	base	NOUN
easat-2270	35	25	and	and	CCONJ
easat-2270	35	26	reduce	reduce	VERB
easat-2270	35	27	economic	economic	ADJ
easat-2270	35	28	distortions	distortion	NOUN
easat-2270	35	29	.	.	PUNCT
easat-2270	36	1	behavioral	behavioral	ADJ
easat-2270	36	2	responses	response	NOUN
easat-2270	36	3	:	:	PUNCT
easat-2270	36	4	chetty	chetty	ADJ
easat-2270	36	5	,	,	PUNCT
easat-2270	36	6	friedman	friedman	PROPN
easat-2270	36	7	and	and	CCONJ
easat-2270	36	8	saez	saez	PROPN
easat-2270	36	9	(	(	PUNCT
easat-2270	36	10	2013	2013	NUM
easat-2270	36	11	)	)	PUNCT
easat-2270	36	12	examine	examine	VERB
easat-2270	36	13	how	how	SCONJ
easat-2270	36	14	individuals	individual	NOUN
easat-2270	36	15	'	'	PART
easat-2270	36	16	behavioral	behavioral	ADJ
easat-2270	36	17	responses	response	NOUN
easat-2270	36	18	to	to	ADP
easat-2270	36	19	taxation	taxation	NOUN
easat-2270	36	20	can	can	AUX
easat-2270	36	21	affect	affect	VERB
easat-2270	36	22	the	the	DET
easat-2270	36	23	efficiency	efficiency	NOUN
easat-2270	36	24	of	of	ADP
easat-2270	36	25	both	both	CCONJ
easat-2270	36	26	direct	direct	ADJ
easat-2270	36	27	and	and	CCONJ
easat-2270	36	28	indirect	indirect	ADJ
easat-2270	36	29	taxes	taxis	NOUN
easat-2270	36	30	.	.	PUNCT
easat-2270	37	1	they	they	PRON
easat-2270	37	2	find	find	VERB
easat-2270	37	3	that	that	SCONJ
easat-2270	37	4	tax	tax	NOUN
easat-2270	37	5	avoidance	avoidance	NOUN
easat-2270	37	6	and	and	CCONJ
easat-2270	37	7	evasion	evasion	NOUN
easat-2270	37	8	behaviors	behavior	NOUN
easat-2270	37	9	are	be	AUX
easat-2270	37	10	significant	significant	ADJ
easat-2270	37	11	in	in	ADP
easat-2270	37	12	the	the	DET
easat-2270	37	13	context	context	NOUN
easat-2270	37	14	of	of	ADP
easat-2270	37	15	direct	direct	ADJ
easat-2270	37	16	taxes	taxis	NOUN
easat-2270	37	17	,	,	PUNCT
easat-2270	37	18	while	while	SCONJ
easat-2270	37	19	indirect	indirect	ADJ
easat-2270	37	20	taxes	taxis	NOUN
easat-2270	37	21	can	can	AUX
easat-2270	37	22	influence	influence	VERB
easat-2270	37	23	consumption	consumption	NOUN
easat-2270	37	24	patterns	pattern	NOUN
easat-2270	37	25	and	and	CCONJ
easat-2270	37	26	savings	saving	NOUN
easat-2270	37	27	behavior	behavior	NOUN
easat-2270	37	28	.	.	PUNCT
easat-2270	38	1	revenue	revenue	NOUN
easat-2270	38	2	generation	generation	NOUN
easat-2270	38	3	and	and	CCONJ
easat-2270	38	4	economic	economic	ADJ
easat-2270	38	5	impact	impact	NOUN
easat-2270	38	6	:	:	PUNCT
easat-2270	38	7	oecd	oecd	PROPN
easat-2270	38	8	(	(	PUNCT
easat-2270	38	9	2020	2020	NUM
easat-2270	38	10	)	)	PUNCT
easat-2270	38	11	reports	report	VERB
easat-2270	38	12	that	that	SCONJ
easat-2270	38	13	in	in	ADP
easat-2270	38	14	many	many	ADJ
easat-2270	38	15	oecd	oecd	NOUN
easat-2270	38	16	countries	country	NOUN
easat-2270	38	17	,	,	PUNCT
easat-2270	38	18	indirect	indirect	ADJ
easat-2270	38	19	taxes	taxis	NOUN
easat-2270	38	20	are	be	AUX
easat-2270	38	21	a	a	DET
easat-2270	38	22	significant	significant	ADJ
easat-2270	38	23	source	source	NOUN
easat-2270	38	24	of	of	ADP
easat-2270	38	25	revenue	revenue	NOUN
easat-2270	38	26	,	,	PUNCT
easat-2270	38	27	with	with	ADP
easat-2270	38	28	vat	vat	NOUN
easat-2270	38	29	being	be	AUX
easat-2270	38	30	a	a	DET
easat-2270	38	31	major	major	ADJ
easat-2270	38	32	component	component	NOUN
easat-2270	38	33	.	.	PUNCT
easat-2270	39	1	the	the	DET
easat-2270	39	2	shift	shift	NOUN
easat-2270	39	3	towards	towards	ADP
easat-2270	39	4	indirect	indirect	ADJ
easat-2270	39	5	taxation	taxation	NOUN
easat-2270	39	6	is	be	AUX
easat-2270	39	7	often	often	ADV
easat-2270	39	8	driven	drive	VERB
easat-2270	39	9	by	by	ADP
easat-2270	39	10	the	the	DET
easat-2270	39	11	need	need	NOUN
easat-2270	39	12	for	for	ADP
easat-2270	39	13	stable	stable	ADJ
easat-2270	39	14	revenue	revenue	NOUN
easat-2270	39	15	streams	stream	NOUN
easat-2270	39	16	and	and	CCONJ
easat-2270	39	17	the	the	DET
easat-2270	39	18	administrative	administrative	ADJ
easat-2270	39	19	simplicity	simplicity	NOUN
easat-2270	39	20	of	of	ADP
easat-2270	39	21	vat	vat	NOUN
easat-2270	39	22	systems	system	NOUN
easat-2270	39	23	.	.	PUNCT
easat-2270	40	1	myles	myles	PROPN
easat-2270	40	2	(	(	PUNCT
easat-2270	40	3	2009	2009	NUM
easat-2270	40	4	)	)	PUNCT
easat-2270	40	5	notes	note	VERB
easat-2270	40	6	that	that	SCONJ
easat-2270	40	7	while	while	SCONJ
easat-2270	40	8	indirect	indirect	ADJ
easat-2270	40	9	taxes	taxis	NOUN
easat-2270	40	10	are	be	AUX
easat-2270	40	11	less	less	ADV
easat-2270	40	12	distortive	distortive	ADJ
easat-2270	40	13	compared	compare	VERB
easat-2270	40	14	to	to	ADP
easat-2270	40	15	direct	direct	ADJ
easat-2270	40	16	taxes	taxis	NOUN
easat-2270	40	17	,	,	PUNCT
easat-2270	40	18	they	they	PRON
easat-2270	40	19	can	can	AUX
easat-2270	40	20	lead	lead	VERB
easat-2270	40	21	to	to	ADP
easat-2270	40	22	higher	high	ADJ
easat-2270	40	23	costs	cost	NOUN
easat-2270	40	24	of	of	ADP
easat-2270	40	25	living	living	NOUN
easat-2270	40	26	and	and	CCONJ
easat-2270	40	27	disproportionately	disproportionately	ADV
easat-2270	40	28	affect	affect	VERB
easat-2270	40	29	lower	low	ADJ
easat-2270	40	30	-	-	PUNCT
easat-2270	40	31	income	income	NOUN
easat-2270	40	32	households	household	NOUN
easat-2270	40	33	,	,	PUNCT
easat-2270	40	34	necessitating	necessitate	VERB
easat-2270	40	35	compensatory	compensatory	ADJ
easat-2270	40	36	measures	measure	NOUN
easat-2270	40	37	such	such	ADJ
easat-2270	40	38	as	as	ADP
easat-2270	40	39	targeted	target	VERB
easat-2270	40	40	subsidies	subsidy	NOUN
easat-2270	40	41	or	or	CCONJ
easat-2270	40	42	social	social	ADJ
easat-2270	40	43	welfare	welfare	NOUN
easat-2270	40	44	programs	program	NOUN
easat-2270	40	45	.	.	PUNCT
easat-2270	41	1	tax	tax	NOUN
easat-2270	41	2	compliance	compliance	NOUN
easat-2270	41	3	and	and	CCONJ
easat-2270	41	4	administration	administration	NOUN
easat-2270	41	5	:	:	PUNCT
easat-2270	41	6	slemrod	slemrod	NOUN
easat-2270	41	7	and	and	CCONJ
easat-2270	41	8	bakija	bakija	NOUN
easat-2270	41	9	(	(	PUNCT
easat-2270	41	10	2008	2008	NUM
easat-2270	41	11	)	)	PUNCT
easat-2270	41	12	explore	explore	VERB
easat-2270	41	13	issues	issue	NOUN
easat-2270	41	14	related	relate	VERB
easat-2270	41	15	to	to	ADP
easat-2270	41	16	tax	tax	NOUN
easat-2270	41	17	compliance	compliance	NOUN
easat-2270	41	18	,	,	PUNCT
easat-2270	41	19	particularly	particularly	ADV
easat-2270	41	20	in	in	ADP
easat-2270	41	21	the	the	DET
easat-2270	41	22	context	context	NOUN
easat-2270	41	23	of	of	ADP
easat-2270	41	24	direct	direct	ADJ
easat-2270	41	25	taxes	taxis	NOUN
easat-2270	41	26	.	.	PUNCT
easat-2270	42	1	they	they	PRON
easat-2270	42	2	find	find	VERB
easat-2270	42	3	that	that	SCONJ
easat-2270	42	4	tax	tax	NOUN
easat-2270	42	5	compliance	compliance	NOUN
easat-2270	42	6	is	be	AUX
easat-2270	42	7	often	often	ADV
easat-2270	42	8	influenced	influence	VERB
easat-2270	42	9	by	by	ADP
easat-2270	42	10	the	the	DET
easat-2270	42	11	complexity	complexity	NOUN
easat-2270	42	12	of	of	ADP
easat-2270	42	13	the	the	DET
easat-2270	42	14	tax	tax	NOUN
easat-2270	42	15	system	system	NOUN
easat-2270	42	16	and	and	CCONJ
easat-2270	42	17	the	the	DET
easat-2270	42	18	perceived	perceive	VERB
easat-2270	42	19	fairness	fairness	NOUN
easat-2270	42	20	of	of	ADP
easat-2270	42	21	tax	tax	NOUN
easat-2270	42	22	policies	policy	NOUN
easat-2270	42	23	.	.	PUNCT
easat-2270	43	1	keen	keen	ADJ
easat-2270	43	2	and	and	CCONJ
easat-2270	43	3	mintz	mintz	PROPN
easat-2270	43	4	(	(	PUNCT
easat-2270	43	5	2004	2004	NUM
easat-2270	43	6	)	)	PUNCT
easat-2270	43	7	discuss	discuss	VERB
easat-2270	43	8	the	the	DET
easat-2270	43	9	advantages	advantage	NOUN
easat-2270	43	10	of	of	ADP
easat-2270	43	11	indirect	indirect	ADJ
easat-2270	43	12	taxes	taxis	NOUN
easat-2270	43	13	in	in	ADP
easat-2270	43	14	terms	term	NOUN
easat-2270	43	15	of	of	ADP
easat-2270	43	16	easier	easy	ADJ
easat-2270	43	17	administration	administration	NOUN
easat-2270	43	18	and	and	CCONJ
easat-2270	43	19	enforcement	enforcement	NOUN
easat-2270	43	20	,	,	PUNCT
easat-2270	43	21	compared	compare	VERB
easat-2270	43	22	to	to	ADP
easat-2270	43	23	the	the	DET
easat-2270	43	24	often	often	ADV
easat-2270	43	25	complex	complex	ADJ
easat-2270	43	26	and	and	CCONJ
easat-2270	43	27	evasive	evasive	ADJ
easat-2270	43	28	nature	nature	NOUN
easat-2270	43	29	of	of	ADP
easat-2270	43	30	direct	direct	ADJ
easat-2270	43	31	tax	tax	NOUN
easat-2270	43	32	systems	system	NOUN
easat-2270	43	33	.	.	PUNCT
easat-2270	44	1	regressivity	regressivity	NOUN
easat-2270	44	2	and	and	CCONJ
easat-2270	44	3	equity	equity	NOUN
easat-2270	44	4	concerns	concern	NOUN
easat-2270	44	5	:	:	PUNCT
easat-2270	44	6	deaton	deaton	PROPN
easat-2270	44	7	and	and	CCONJ
easat-2270	44	8	muellbauer	muellbauer	PROPN
easat-2270	44	9	(	(	PUNCT
easat-2270	44	10	1980	1980	NUM
easat-2270	44	11	)	)	PUNCT
easat-2270	44	12	analyze	analyze	VERB
easat-2270	44	13	the	the	DET
easat-2270	44	14	regressive	regressive	ADJ
easat-2270	44	15	nature	nature	NOUN
easat-2270	44	16	of	of	ADP
easat-2270	44	17	indirect	indirect	ADJ
easat-2270	44	18	taxes	taxis	NOUN
easat-2270	44	19	,	,	PUNCT
easat-2270	44	20	particularly	particularly	ADV
easat-2270	44	21	vat	vat	NOUN
easat-2270	44	22	,	,	PUNCT
easat-2270	44	23	and	and	CCONJ
easat-2270	44	24	argue	argue	VERB
easat-2270	44	25	that	that	SCONJ
easat-2270	44	26	lower	low	ADJ
easat-2270	44	27	-	-	PUNCT
easat-2270	44	28	income	income	NOUN
easat-2270	44	29	households	household	NOUN
easat-2270	44	30	spend	spend	VERB
easat-2270	44	31	a	a	DET
easat-2270	44	32	larger	large	ADJ
easat-2270	44	33	proportion	proportion	NOUN
easat-2270	44	34	of	of	ADP
easat-2270	44	35	their	their	PRON
easat-2270	44	36	income	income	NOUN
easat-2270	44	37	on	on	ADP
easat-2270	44	38	taxed	tax	VERB
easat-2270	44	39	goods	good	NOUN
easat-2270	44	40	,	,	PUNCT
easat-2270	44	41	making	make	VERB
easat-2270	44	42	them	they	PRON
easat-2270	44	43	more	more	ADV
easat-2270	44	44	adversely	adversely	ADV
easat-2270	44	45	affected	affect	VERB
easat-2270	44	46	by	by	ADP
easat-2270	44	47	these	these	DET
easat-2270	44	48	taxes	taxis	NOUN
easat-2270	44	49	.	.	PUNCT
easat-2270	45	1	piketty	piketty	PROPN
easat-2270	45	2	and	and	CCONJ
easat-2270	45	3	saez	saez	PROPN
easat-2270	45	4	(	(	PUNCT
easat-2270	45	5	2013	2013	NUM
easat-2270	45	6	)	)	PUNCT
easat-2270	45	7	provide	provide	VERB
easat-2270	45	8	empirical	empirical	ADJ
easat-2270	45	9	evidence	evidence	NOUN
easat-2270	45	10	on	on	ADP
easat-2270	45	11	income	income	NOUN
easat-2270	45	12	inequality	inequality	NOUN
easat-2270	45	13	and	and	CCONJ
easat-2270	45	14	the	the	DET
easat-2270	45	15	role	role	NOUN
easat-2270	45	16	of	of	ADP
easat-2270	45	17	progressive	progressive	ADJ
easat-2270	45	18	direct	direct	ADJ
easat-2270	45	19	taxation	taxation	NOUN
easat-2270	45	20	in	in	ADP
easat-2270	45	21	mitigating	mitigate	VERB
easat-2270	45	22	income	income	NOUN
easat-2270	45	23	disparities	disparity	NOUN
easat-2270	45	24	.	.	PUNCT
easat-2270	46	1	they	they	PRON
easat-2270	46	2	argue	argue	VERB
easat-2270	46	3	that	that	SCONJ
easat-2270	46	4	progressive	progressive	ADJ
easat-2270	46	5	income	income	NOUN
easat-2270	46	6	taxes	taxis	NOUN
easat-2270	46	7	are	be	AUX
easat-2270	46	8	crucial	crucial	ADJ
easat-2270	46	9	for	for	ADP
easat-2270	46	10	addressing	address	VERB
easat-2270	46	11	inequality	inequality	NOUN
easat-2270	46	12	,	,	PUNCT
easat-2270	46	13	whereas	whereas	SCONJ
easat-2270	46	14	indirect	indirect	ADJ
easat-2270	46	15	taxes	taxis	NOUN
easat-2270	46	16	often	often	ADV
easat-2270	46	17	exacerbate	exacerbate	VERB
easat-2270	46	18	it	it	PRON
easat-2270	46	19	.	.	PUNCT
easat-2270	47	1	the	the	DET
easat-2270	47	2	constitution	constitution	NOUN
easat-2270	47	3	includes	include	VERB
easat-2270	47	4	a	a	DET
easat-2270	47	5	special	special	ADJ
easat-2270	47	6	provision	provision	NOUN
easat-2270	47	7	(	(	PUNCT
easat-2270	47	8	article	article	NOUN
easat-2270	47	9	78	78	NUM
easat-2270	47	10	par	par	NOUN
easat-2270	47	11	.	.	PUNCT
easat-2270	48	1	4	4	NUM
easat-2270	48	2	)	)	PUNCT
easat-2270	48	3	,	,	PUNCT
easat-2270	48	4	in	in	ADP
easat-2270	48	5	which	which	PRON
easat-2270	48	6	the	the	DET
easat-2270	48	7	subject	subject	NOUN
easat-2270	48	8	of	of	ADP
easat-2270	48	9	taxation	taxation	NOUN
easat-2270	48	10	,	,	PUNCT
easat-2270	48	11	the	the	DET
easat-2270	48	12	tax	tax	NOUN
easat-2270	48	13	rate	rate	NOUN
easat-2270	48	14	,	,	PUNCT
easat-2270	48	15	the	the	DET
easat-2270	48	16	tax	tax	NOUN
easat-2270	48	17	certification	certification	NOUN
easat-2270	48	18	procedure	procedure	NOUN
easat-2270	48	19	and	and	CCONJ
easat-2270	48	20	the	the	DET
easat-2270	48	21	exemptions	exemption	NOUN
easat-2270	48	22	or	or	CCONJ
easat-2270	48	23	exemptions	exemption	NOUN
easat-2270	48	24	from	from	ADP
easat-2270	48	25	taxation	taxation	NOUN
easat-2270	48	26	can	can	AUX
easat-2270	48	27	not	not	PART
easat-2270	48	28	be	be	AUX
easat-2270	48	29	objects	object	NOUN
easat-2270	48	30	of	of	ADP
easat-2270	48	31	legislative	legislative	ADJ
easat-2270	48	32	authorization	authorization	NOUN
easat-2270	48	33	(	(	PUNCT
easat-2270	48	34	barbas	barbas	PROPN
easat-2270	48	35	,	,	PUNCT
easat-2270	48	36	finokaliotis	finokaliotis	NOUN
easat-2270	48	37	,	,	PUNCT
easat-2270	48	38	2011	2011	NUM
easat-2270	48	39	)	)	PUNCT
easat-2270	48	40	.	.	PUNCT
easat-2270	49	1	therefore	therefore	ADV
easat-2270	49	2	,	,	PUNCT
easat-2270	49	3	as	as	ADV
easat-2270	49	4	long	long	ADV
easat-2270	49	5	as	as	SCONJ
easat-2270	49	6	it	it	PRON
easat-2270	49	7	concerns	concern	VERB
easat-2270	49	8	these	these	DET
easat-2270	49	9	basic	basic	ADJ
easat-2270	49	10	,	,	PUNCT
easat-2270	49	11	explicitly	explicitly	ADV
easat-2270	49	12	defined	define	VERB
easat-2270	49	13	,	,	PUNCT
easat-2270	49	14	tax	tax	NOUN
easat-2270	49	15	issues	issue	NOUN
easat-2270	49	16	,	,	PUNCT
easat-2270	49	17	a	a	DET
easat-2270	49	18	formal	formal	ADJ
easat-2270	49	19	law	law	NOUN
easat-2270	49	20	is	be	AUX
easat-2270	49	21	definitely	definitely	ADV
easat-2270	49	22	required	require	VERB
easat-2270	49	23	,	,	PUNCT
easat-2270	49	24	while	while	SCONJ
easat-2270	49	25	for	for	ADP
easat-2270	49	26	other	other	ADJ
easat-2270	49	27	secondary	secondary	ADJ
easat-2270	49	28	tax	tax	NOUN
easat-2270	49	29	issues	issue	NOUN
easat-2270	49	30	it	it	PRON
easat-2270	49	31	is	be	AUX
easat-2270	49	32	not	not	PART
easat-2270	49	33	prohibited	prohibit	VERB
easat-2270	49	34	,	,	PUNCT
easat-2270	49	35	as	as	SCONJ
easat-2270	49	36	their	their	PRON
easat-2270	49	37	regulation	regulation	NOUN
easat-2270	49	38	is	be	AUX
easat-2270	49	39	done	do	VERB
easat-2270	49	40	by	by	ADP
easat-2270	49	41	a	a	DET
easat-2270	49	42	regulatory	regulatory	ADJ
easat-2270	49	43	decree	decree	NOUN
easat-2270	49	44	issued	issue	VERB
easat-2270	49	45	by	by	ADP
easat-2270	49	46	legislative	legislative	ADJ
easat-2270	49	47	authorization	authorization	NOUN
easat-2270	49	48	(	(	PUNCT
easat-2270	49	49	michailidis	michailidi	NOUN
easat-2270	49	50	,	,	PUNCT
easat-2270	49	51	2006	2006	NUM
easat-2270	49	52	)	)	PUNCT
easat-2270	49	53	.	.	PUNCT
easat-2270	50	1	the	the	DET
easat-2270	50	2	rule	rule	NOUN
easat-2270	50	3	of	of	ADP
easat-2270	50	4	universality	universality	NOUN
easat-2270	50	5	of	of	ADP
easat-2270	50	6	tax	tax	NOUN
easat-2270	50	7	means	mean	VERB
easat-2270	50	8	that	that	SCONJ
easat-2270	50	9	everyone	everyone	PRON
easat-2270	50	10	is	be	AUX
easat-2270	50	11	subject	subject	ADJ
easat-2270	50	12	to	to	ADP
easat-2270	50	13	tax	tax	NOUN
easat-2270	50	14	.	.	PUNCT
easat-2270	51	1	this	this	DET
easat-2270	51	2	rule	rule	NOUN
easat-2270	51	3	can	can	AUX
easat-2270	51	4	be	be	AUX
easat-2270	51	5	considered	consider	VERB
easat-2270	51	6	as	as	ADP
easat-2270	51	7	an	an	DET
easat-2270	51	8	extension	extension	NOUN
easat-2270	51	9	of	of	ADP
easat-2270	51	10	the	the	DET
easat-2270	51	11	rule	rule	NOUN
easat-2270	51	12	of	of	ADP
easat-2270	51	13	tax	tax	NOUN
easat-2270	51	14	equality	equality	NOUN
easat-2270	51	15	,	,	PUNCT
easat-2270	51	16	because	because	SCONJ
easat-2270	51	17	if	if	SCONJ
easat-2270	51	18	it	it	PRON
easat-2270	51	19	is	be	AUX
easat-2270	51	20	assumed	assume	VERB
easat-2270	51	21	that	that	SCONJ
easat-2270	51	22	a	a	DET
easat-2270	51	23	tax	tax	NOUN
easat-2270	51	24	is	be	AUX
easat-2270	51	25	imposed	impose	VERB
easat-2270	51	26	on	on	ADP
easat-2270	51	27	certain	certain	ADJ
easat-2270	51	28	persons	person	NOUN
easat-2270	51	29	,	,	PUNCT
easat-2270	51	30	while	while	SCONJ
easat-2270	51	31	others	other	NOUN
easat-2270	51	32	who	who	PRON
easat-2270	51	33	are	be	AUX
easat-2270	51	34	in	in	ADP
easat-2270	51	35	similar	similar	ADJ
easat-2270	51	36	circumstances	circumstance	NOUN
easat-2270	51	37	are	be	AUX
easat-2270	51	38	excluded	exclude	VERB
easat-2270	51	39	,	,	PUNCT
easat-2270	51	40	then	then	ADV
easat-2270	51	41	the	the	DET
easat-2270	51	42	tax	tax	NOUN
easat-2270	51	43	is	be	AUX
easat-2270	51	44	not	not	PART
easat-2270	51	45	universal	universal	ADJ
easat-2270	51	46	and	and	CCONJ
easat-2270	51	47	therefore	therefore	ADV
easat-2270	51	48	not	not	PART
easat-2270	51	49	equal	equal	ADJ
easat-2270	51	50	either	either	PRON
easat-2270	51	51	(	(	PUNCT
easat-2270	51	52	michailidis	michailidi	NOUN
easat-2270	51	53	,	,	PUNCT
easat-2270	51	54	2006	2006	NUM
easat-2270	51	55	)	)	PUNCT
easat-2270	51	56	.	.	PUNCT
easat-2270	52	1	the	the	DET
easat-2270	52	2	taxation	taxation	NOUN
easat-2270	52	3	systems	system	NOUN
easat-2270	52	4	of	of	ADP
easat-2270	52	5	oecd	oecd	PROPN
easat-2270	52	6	countries	country	NOUN
easat-2270	52	7	generally	generally	ADV
easat-2270	52	8	consist	consist	VERB
easat-2270	52	9	of	of	ADP
easat-2270	52	10	a	a	DET
easat-2270	52	11	mix	mix	NOUN
easat-2270	52	12	of	of	ADP
easat-2270	52	13	direct	direct	ADJ
easat-2270	52	14	and	and	CCONJ
easat-2270	52	15	indirect	indirect	ADJ
easat-2270	52	16	taxes	taxis	NOUN
easat-2270	52	17	,	,	PUNCT
easat-2270	52	18	which	which	PRON
easat-2270	52	19	play	play	VERB
easat-2270	52	20	crucial	crucial	ADJ
easat-2270	52	21	roles	role	NOUN
easat-2270	52	22	in	in	ADP
easat-2270	52	23	shaping	shape	VERB
easat-2270	52	24	economic	economic	ADJ
easat-2270	52	25	outcomes	outcome	NOUN
easat-2270	52	26	,	,	PUNCT
easat-2270	52	27	redistributing	redistribute	VERB
easat-2270	52	28	income	income	NOUN
easat-2270	52	29	,	,	PUNCT
easat-2270	52	30	and	and	CCONJ
easat-2270	52	31	funding	fund	VERB
easat-2270	52	32	public	public	ADJ
easat-2270	52	33	services	service	NOUN
easat-2270	52	34	.	.	PUNCT
easat-2270	53	1	direct	direct	ADJ
easat-2270	53	2	taxes	taxis	NOUN
easat-2270	53	3	,	,	PUNCT
easat-2270	53	4	such	such	ADJ
easat-2270	53	5	as	as	ADP
easat-2270	53	6	personal	personal	ADJ
easat-2270	53	7	income	income	NOUN
easat-2270	53	8	tax	tax	NOUN
easat-2270	53	9	and	and	CCONJ
easat-2270	53	10	corporate	corporate	ADJ
easat-2270	53	11	income	income	NOUN
easat-2270	53	12	tax	tax	NOUN
easat-2270	53	13	,	,	PUNCT
easat-2270	53	14	are	be	AUX
easat-2270	53	15	levied	levy	VERB
easat-2270	53	16	directly	directly	ADV
easat-2270	53	17	on	on	ADP
easat-2270	53	18	income	income	NOUN
easat-2270	53	19	,	,	PUNCT
easat-2270	53	20	profits	profit	NOUN
easat-2270	53	21	,	,	PUNCT
easat-2270	53	22	and	and	CCONJ
easat-2270	53	23	wealth	wealth	NOUN
easat-2270	53	24	.	.	PUNCT
easat-2270	54	1	in	in	ADP
easat-2270	54	2	contrast	contrast	NOUN
easat-2270	54	3	,	,	PUNCT
easat-2270	54	4	indirect	indirect	ADJ
easat-2270	54	5	taxes	taxis	NOUN
easat-2270	54	6	,	,	PUNCT
easat-2270	54	7	such	such	ADJ
easat-2270	54	8	as	as	ADP
easat-2270	54	9	value	value	NOUN
easat-2270	54	10	-	-	PUNCT
easat-2270	54	11	added	add	VERB
easat-2270	54	12	tax	tax	NOUN
easat-2270	54	13	(	(	PUNCT
easat-2270	54	14	vat	vat	NOUN
easat-2270	54	15	)	)	PUNCT
easat-2270	54	16	and	and	CCONJ
easat-2270	54	17	excise	excise	NOUN
easat-2270	54	18	duties	duty	NOUN
easat-2270	54	19	,	,	PUNCT
easat-2270	54	20	are	be	AUX
easat-2270	54	21	imposed	impose	VERB
easat-2270	54	22	on	on	ADP
easat-2270	54	23	goods	good	NOUN
easat-2270	54	24	and	and	CCONJ
easat-2270	54	25	services	service	NOUN
easat-2270	54	26	and	and	CCONJ
easat-2270	54	27	are	be	AUX
easat-2270	54	28	typically	typically	ADV
easat-2270	54	29	passed	pass	VERB
easat-2270	54	30	on	on	ADP
easat-2270	54	31	to	to	ADP
easat-2270	54	32	consumers	consumer	NOUN
easat-2270	54	33	in	in	ADP
easat-2270	54	34	the	the	DET
easat-2270	54	35	form	form	NOUN
easat-2270	54	36	of	of	ADP
easat-2270	54	37	higher	high	ADJ
easat-2270	54	38	prices	price	NOUN
easat-2270	54	39	.	.	PUNCT
easat-2270	55	1	1531	1531	NUM
easat-2270	55	2	edelweiss	edelweiss	PROPN
easat-2270	55	3	applied	apply	VERB
easat-2270	55	4	science	science	NOUN
easat-2270	55	5	and	and	CCONJ
easat-2270	55	6	technology	technology	NOUN
easat-2270	55	7	issn	issn	PROPN
easat-2270	55	8	:	:	PUNCT
easat-2270	55	9	2576	2576	NUM
easat-2270	55	10	-	-	SYM
easat-2270	55	11	8484	8484	NUM
easat-2270	55	12	vol	vol	NOUN
easat-2270	55	13	.	.	PROPN
easat-2270	55	14	8	8	NUM
easat-2270	55	15	,	,	PUNCT
easat-2270	55	16	no	no	INTJ
easat-2270	55	17	.	.	NOUN
easat-2270	55	18	6	6	NUM
easat-2270	55	19	:	:	SYM
easat-2270	55	20	1529	1529	NUM
easat-2270	55	21	-	-	SYM
easat-2270	55	22	1537	1537	NUM
easat-2270	55	23	,	,	PUNCT
easat-2270	55	24	2024	2024	NUM
easat-2270	55	25	doi	doi	NOUN
easat-2270	55	26	:	:	PUNCT
easat-2270	55	27	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	55	28	©	©	PROPN
easat-2270	55	29	2024	2024	NUM
easat-2270	55	30	by	by	ADP
easat-2270	55	31	the	the	DET
easat-2270	55	32	authors	author	NOUN
easat-2270	55	33	;	;	PUNCT
easat-2270	55	34	licensee	licensee	PROPN
easat-2270	55	35	learning	learning	NOUN
easat-2270	55	36	gate	gate	NOUN
easat-2270	55	37	oecd	oecd	PROPN
easat-2270	55	38	taxation	taxation	NOUN
easat-2270	55	39	frameworks	framework	NOUN
easat-2270	55	40	:	:	PUNCT
easat-2270	55	41	studies	study	NOUN
easat-2270	55	42	such	such	ADJ
easat-2270	55	43	as	as	ADP
easat-2270	55	44	those	those	PRON
easat-2270	55	45	by	by	ADP
easat-2270	55	46	the	the	DET
easat-2270	55	47	oecd	oecd	PROPN
easat-2270	55	48	(	(	PUNCT
easat-2270	55	49	2020	2020	NUM
easat-2270	55	50	)	)	PUNCT
easat-2270	55	51	provide	provide	VERB
easat-2270	55	52	detailed	detailed	ADJ
easat-2270	55	53	insights	insight	NOUN
easat-2270	55	54	into	into	ADP
easat-2270	55	55	how	how	SCONJ
easat-2270	55	56	oecd	oecd	PROPN
easat-2270	55	57	countries	country	NOUN
easat-2270	55	58	structure	structure	VERB
easat-2270	55	59	their	their	PRON
easat-2270	55	60	tax	tax	NOUN
easat-2270	55	61	systems	system	NOUN
easat-2270	55	62	,	,	PUNCT
easat-2270	55	63	showing	show	VERB
easat-2270	55	64	a	a	DET
easat-2270	55	65	diverse	diverse	ADJ
easat-2270	55	66	range	range	NOUN
easat-2270	55	67	of	of	ADP
easat-2270	55	68	approaches	approach	NOUN
easat-2270	55	69	depending	depend	VERB
easat-2270	55	70	on	on	ADP
easat-2270	55	71	the	the	DET
easat-2270	55	72	economic	economic	ADJ
easat-2270	55	73	,	,	PUNCT
easat-2270	55	74	social	social	ADJ
easat-2270	55	75	,	,	PUNCT
easat-2270	55	76	and	and	CCONJ
easat-2270	55	77	political	political	ADJ
easat-2270	55	78	context	context	NOUN
easat-2270	55	79	of	of	ADP
easat-2270	55	80	each	each	DET
easat-2270	55	81	country	country	NOUN
easat-2270	55	82	.	.	PUNCT
easat-2270	56	1	the	the	DET
easat-2270	56	2	oecd	oecd	PROPN
easat-2270	56	3	’s	’s	PART
easat-2270	56	4	revenue	revenue	NOUN
easat-2270	56	5	statistics	statistic	NOUN
easat-2270	56	6	report	report	VERB
easat-2270	56	7	highlights	highlight	VERB
easat-2270	56	8	that	that	SCONJ
easat-2270	56	9	in	in	ADP
easat-2270	56	10	most	most	ADJ
easat-2270	56	11	oecd	oecd	NOUN
easat-2270	56	12	countries	country	NOUN
easat-2270	56	13	,	,	PUNCT
easat-2270	56	14	indirect	indirect	ADJ
easat-2270	56	15	taxes	taxis	NOUN
easat-2270	56	16	like	like	ADP
easat-2270	56	17	vat	vat	NOUN
easat-2270	56	18	are	be	AUX
easat-2270	56	19	a	a	DET
easat-2270	56	20	significant	significant	ADJ
easat-2270	56	21	source	source	NOUN
easat-2270	56	22	of	of	ADP
easat-2270	56	23	revenue	revenue	NOUN
easat-2270	56	24	,	,	PUNCT
easat-2270	56	25	often	often	ADV
easat-2270	56	26	exceeding	exceed	VERB
easat-2270	56	27	revenue	revenue	NOUN
easat-2270	56	28	from	from	ADP
easat-2270	56	29	direct	direct	ADJ
easat-2270	56	30	taxes	taxis	NOUN
easat-2270	56	31	.	.	PUNCT
easat-2270	57	1	this	this	PRON
easat-2270	57	2	is	be	AUX
easat-2270	57	3	particularly	particularly	ADV
easat-2270	57	4	evident	evident	ADJ
easat-2270	57	5	in	in	ADP
easat-2270	57	6	european	european	ADJ
easat-2270	57	7	countries	country	NOUN
easat-2270	57	8	where	where	SCONJ
easat-2270	57	9	vat	vat	NOUN
easat-2270	57	10	rates	rate	NOUN
easat-2270	57	11	are	be	AUX
easat-2270	57	12	among	among	ADP
easat-2270	57	13	the	the	DET
easat-2270	57	14	highest	high	ADJ
easat-2270	57	15	globally	globally	ADV
easat-2270	57	16	.	.	PUNCT
easat-2270	58	1	2	2	X
easat-2270	58	2	.	.	X
easat-2270	58	3	tax	tax	NOUN
easat-2270	58	4	systems	system	NOUN
easat-2270	58	5	tax	tax	NOUN
easat-2270	58	6	systems	system	NOUN
easat-2270	58	7	are	be	AUX
easat-2270	58	8	called	call	VERB
easat-2270	58	9	the	the	DET
easat-2270	58	10	set	set	NOUN
easat-2270	58	11	of	of	ADP
easat-2270	58	12	principles	principle	NOUN
easat-2270	58	13	on	on	ADP
easat-2270	58	14	the	the	DET
easat-2270	58	15	basis	basis	NOUN
easat-2270	58	16	of	of	ADP
easat-2270	58	17	which	which	PRON
easat-2270	58	18	the	the	DET
easat-2270	58	19	tax	tax	NOUN
easat-2270	58	20	is	be	AUX
easat-2270	58	21	determined	determine	VERB
easat-2270	58	22	or	or	CCONJ
easat-2270	58	23	,	,	PUNCT
easat-2270	58	24	in	in	ADP
easat-2270	58	25	another	another	DET
easat-2270	58	26	sense	sense	NOUN
easat-2270	58	27	,	,	PUNCT
easat-2270	58	28	a	a	DET
easat-2270	58	29	terminological	terminological	ADJ
easat-2270	58	30	system	system	NOUN
easat-2270	58	31	is	be	AUX
easat-2270	58	32	:	:	PUNCT
easat-2270	58	33	the	the	DET
easat-2270	58	34	set	set	NOUN
easat-2270	58	35	of	of	ADP
easat-2270	58	36	taxes	taxis	NOUN
easat-2270	58	37	that	that	PRON
easat-2270	58	38	have	have	AUX
easat-2270	58	39	been	be	AUX
easat-2270	58	40	selected	select	VERB
easat-2270	58	41	appropriately	appropriately	ADV
easat-2270	58	42	and	and	CCONJ
easat-2270	58	43	are	be	AUX
easat-2270	58	44	applied	apply	VERB
easat-2270	58	45	at	at	ADP
easat-2270	58	46	a	a	DET
easat-2270	58	47	given	give	VERB
easat-2270	58	48	time	time	NOUN
easat-2270	58	49	within	within	ADP
easat-2270	58	50	a	a	DET
easat-2270	58	51	certain	certain	ADJ
easat-2270	58	52	country	country	NOUN
easat-2270	58	53	.	.	PUNCT
easat-2270	59	1	in	in	ADP
easat-2270	59	2	other	other	ADJ
easat-2270	59	3	words	word	NOUN
easat-2270	59	4	,	,	PUNCT
easat-2270	59	5	it	it	PRON
easat-2270	59	6	is	be	AUX
easat-2270	59	7	not	not	PART
easat-2270	59	8	enough	enough	ADJ
easat-2270	59	9	to	to	PART
easat-2270	59	10	talk	talk	VERB
easat-2270	59	11	about	about	ADP
easat-2270	59	12	a	a	DET
easat-2270	59	13	tax	tax	NOUN
easat-2270	59	14	system	system	NOUN
easat-2270	59	15	,	,	PUNCT
easat-2270	59	16	so	so	SCONJ
easat-2270	59	17	that	that	SCONJ
easat-2270	59	18	we	we	PRON
easat-2270	59	19	simply	simply	ADV
easat-2270	59	20	have	have	VERB
easat-2270	59	21	a	a	DET
easat-2270	59	22	sum	sum	NOUN
easat-2270	59	23	of	of	ADP
easat-2270	59	24	various	various	ADJ
easat-2270	59	25	ones	one	NOUN
easat-2270	59	26	constructed	construct	VERB
easat-2270	59	27	in	in	ADP
easat-2270	59	28	such	such	DET
easat-2270	59	29	a	a	DET
easat-2270	59	30	way	way	NOUN
easat-2270	59	31	that	that	PRON
easat-2270	59	32	they	they	PRON
easat-2270	59	33	more	more	ADV
easat-2270	59	34	fully	fully	ADV
easat-2270	59	35	serve	serve	VERB
easat-2270	59	36	the	the	DET
easat-2270	59	37	intended	intend	VERB
easat-2270	59	38	purposes	purpose	NOUN
easat-2270	59	39	.	.	PUNCT
easat-2270	60	1	in	in	ADP
easat-2270	60	2	another	another	DET
easat-2270	60	3	sense	sense	NOUN
easat-2270	60	4	,	,	PUNCT
easat-2270	60	5	a	a	DET
easat-2270	60	6	tax	tax	NOUN
easat-2270	60	7	system	system	NOUN
easat-2270	60	8	is	be	AUX
easat-2270	60	9	the	the	DET
easat-2270	60	10	complex	complex	NOUN
easat-2270	60	11	of	of	ADP
easat-2270	60	12	individual	individual	ADJ
easat-2270	60	13	taxes	taxis	NOUN
easat-2270	60	14	,	,	PUNCT
easat-2270	60	15	through	through	ADP
easat-2270	60	16	which	which	PRON
easat-2270	60	17	the	the	DET
easat-2270	60	18	state	state	NOUN
easat-2270	60	19	draws	draw	VERB
easat-2270	60	20	from	from	ADP
easat-2270	60	21	the	the	DET
easat-2270	60	22	single	single	ADJ
easat-2270	60	23	tax	tax	NOUN
easat-2270	60	24	source	source	NOUN
easat-2270	60	25	the	the	DET
easat-2270	60	26	revenue	revenue	NOUN
easat-2270	60	27	and	and	CCONJ
easat-2270	60	28	which	which	PRON
easat-2270	60	29	have	have	AUX
easat-2270	60	30	been	be	AUX
easat-2270	60	31	selected	select	VERB
easat-2270	60	32	and	and	CCONJ
easat-2270	60	33	constructed	construct	VERB
easat-2270	60	34	in	in	ADP
easat-2270	60	35	such	such	DET
easat-2270	60	36	a	a	DET
easat-2270	60	37	way	way	NOUN
easat-2270	60	38	as	as	SCONJ
easat-2270	60	39	to	to	PART
easat-2270	60	40	complement	complement	VERB
easat-2270	60	41	each	each	DET
easat-2270	60	42	other	other	ADJ
easat-2270	60	43	from	from	ADP
easat-2270	60	44	the	the	DET
easat-2270	60	45	point	point	NOUN
easat-2270	60	46	of	of	ADP
easat-2270	60	47	view	view	NOUN
easat-2270	60	48	of	of	ADP
easat-2270	60	49	its	its	PRON
easat-2270	60	50	various	various	ADJ
easat-2270	60	51	purposes	purpose	NOUN
easat-2270	60	52	tax	tax	NOUN
easat-2270	60	53	for	for	ADP
easat-2270	60	54	the	the	DET
easat-2270	60	55	fullest	full	ADJ
easat-2270	60	56	possible	possible	ADJ
easat-2270	60	57	service	service	NOUN
easat-2270	60	58	of	of	ADP
easat-2270	60	59	these	these	DET
easat-2270	60	60	purposes	purpose	NOUN
easat-2270	60	61	(	(	PUNCT
easat-2270	60	62	michailidis	michailidi	NOUN
easat-2270	60	63	,	,	PUNCT
easat-2270	60	64	2006	2006	NUM
easat-2270	60	65	)	)	PUNCT
easat-2270	60	66	.	.	PUNCT
easat-2270	61	1	the	the	DET
easat-2270	61	2	tax	tax	NOUN
easat-2270	61	3	systems	system	NOUN
easat-2270	61	4	of	of	ADP
easat-2270	61	5	the	the	DET
easat-2270	61	6	various	various	ADJ
easat-2270	61	7	countries	country	NOUN
easat-2270	61	8	,	,	PUNCT
easat-2270	61	9	as	as	ADV
easat-2270	61	10	well	well	ADV
easat-2270	61	11	as	as	ADP
easat-2270	61	12	of	of	ADP
easat-2270	61	13	greece	greece	PROPN
easat-2270	61	14	,	,	PUNCT
easat-2270	61	15	usually	usually	ADV
easat-2270	61	16	consist	consist	VERB
easat-2270	61	17	of	of	ADP
easat-2270	61	18	income	income	NOUN
easat-2270	61	19	taxes	taxis	NOUN
easat-2270	61	20	,	,	PUNCT
easat-2270	61	21	property	property	NOUN
easat-2270	61	22	taxes	taxis	NOUN
easat-2270	61	23	,	,	PUNCT
easat-2270	61	24	transaction	transaction	NOUN
easat-2270	61	25	taxes	taxis	NOUN
easat-2270	61	26	,	,	PUNCT
easat-2270	61	27	consumption	consumption	NOUN
easat-2270	61	28	taxes	taxis	NOUN
easat-2270	61	29	on	on	ADP
easat-2270	61	30	domestic	domestic	ADJ
easat-2270	61	31	products	product	NOUN
easat-2270	61	32	,	,	PUNCT
easat-2270	61	33	customs	custom	NOUN
easat-2270	61	34	import	import	NOUN
easat-2270	61	35	duties	duty	NOUN
easat-2270	61	36	,	,	PUNCT
easat-2270	61	37	etc	etc	X
easat-2270	61	38	.	.	X
easat-2270	61	39	(	(	PUNCT
easat-2270	61	40	barbas	barbas	PROPN
easat-2270	61	41	and	and	CCONJ
easat-2270	61	42	finokaliotis	finokaliotis	PROPN
easat-2270	61	43	,	,	PUNCT
easat-2270	61	44	2011	2011	NUM
easat-2270	61	45	)	)	PUNCT
easat-2270	61	46	.	.	PUNCT
easat-2270	62	1	during	during	ADP
easat-2270	62	2	the	the	DET
easat-2270	62	3	18th	18th	ADJ
easat-2270	62	4	century	century	NOUN
easat-2270	62	5	,	,	PUNCT
easat-2270	62	6	the	the	DET
easat-2270	62	7	idea	idea	NOUN
easat-2270	62	8	of	of	ADP
easat-2270	62	9	a	a	DET
easat-2270	62	10	single	single	ADJ
easat-2270	62	11	tax	tax	NOUN
easat-2270	62	12	was	be	AUX
easat-2270	62	13	advocated	advocate	VERB
easat-2270	62	14	,	,	PUNCT
easat-2270	62	15	but	but	CCONJ
easat-2270	62	16	it	it	PRON
easat-2270	62	17	could	could	AUX
easat-2270	62	18	not	not	PART
easat-2270	62	19	be	be	AUX
easat-2270	62	20	put	put	VERB
easat-2270	62	21	into	into	ADP
easat-2270	62	22	practice	practice	NOUN
easat-2270	62	23	.	.	PUNCT
easat-2270	63	1	so	so	ADV
easat-2270	63	2	,	,	PUNCT
easat-2270	63	3	the	the	DET
easat-2270	63	4	physiocrats	physiocrat	NOUN
easat-2270	63	5	proposed	propose	VERB
easat-2270	63	6	the	the	DET
easat-2270	63	7	introduction	introduction	NOUN
easat-2270	63	8	of	of	ADP
easat-2270	63	9	the	the	DET
easat-2270	63	10	uniform	uniform	ADJ
easat-2270	63	11	tax	tax	NOUN
easat-2270	63	12	on	on	ADP
easat-2270	63	13	land	land	NOUN
easat-2270	63	14	income	income	NOUN
easat-2270	63	15	.	.	PUNCT
easat-2270	64	1	a	a	DET
easat-2270	64	2	flat	flat	ADJ
easat-2270	64	3	tax	tax	NOUN
easat-2270	64	4	on	on	ADP
easat-2270	64	5	capital	capital	NOUN
easat-2270	64	6	was	be	AUX
easat-2270	64	7	later	later	ADV
easat-2270	64	8	proposed	propose	VERB
easat-2270	64	9	by	by	ADP
easat-2270	64	10	other	other	ADJ
easat-2270	64	11	publicists	publicist	NOUN
easat-2270	64	12	.	.	PUNCT
easat-2270	65	1	also	also	ADV
easat-2270	65	2	,	,	PUNCT
easat-2270	65	3	recently	recently	ADV
easat-2270	65	4	in	in	ADP
easat-2270	65	5	france	france	PROPN
easat-2270	65	6	a	a	DET
easat-2270	65	7	single	single	ADJ
easat-2270	65	8	energy	energy	NOUN
easat-2270	65	9	tax	tax	NOUN
easat-2270	65	10	was	be	AUX
easat-2270	65	11	proposed	propose	VERB
easat-2270	65	12	,	,	PUNCT
easat-2270	65	13	which	which	PRON
easat-2270	65	14	would	would	AUX
easat-2270	65	15	replace	replace	VERB
easat-2270	65	16	other	other	ADJ
easat-2270	65	17	taxes	taxis	NOUN
easat-2270	65	18	(	(	PUNCT
easat-2270	65	19	barbas	barbas	PROPN
easat-2270	65	20	and	and	CCONJ
easat-2270	65	21	finokaliotis	finokaliotis	PROPN
easat-2270	65	22	,	,	PUNCT
easat-2270	65	23	2011	2011	NUM
easat-2270	65	24	)	)	PUNCT
easat-2270	65	25	.	.	PUNCT
easat-2270	66	1	other	other	ADJ
easat-2270	66	2	writers	writer	NOUN
easat-2270	66	3	and	and	CCONJ
easat-2270	66	4	publicists	publicist	NOUN
easat-2270	66	5	have	have	AUX
easat-2270	66	6	occasionally	occasionally	ADV
easat-2270	66	7	advocated	advocate	VERB
easat-2270	66	8	the	the	DET
easat-2270	66	9	introduction	introduction	NOUN
easat-2270	66	10	of	of	ADP
easat-2270	66	11	a	a	DET
easat-2270	66	12	flat	flat	ADJ
easat-2270	66	13	income	income	NOUN
easat-2270	66	14	tax	tax	NOUN
easat-2270	66	15	or	or	CCONJ
easat-2270	66	16	a	a	DET
easat-2270	66	17	general	general	ADJ
easat-2270	66	18	consumption	consumption	NOUN
easat-2270	66	19	tax	tax	NOUN
easat-2270	66	20	or	or	CCONJ
easat-2270	66	21	a	a	DET
easat-2270	66	22	general	general	ADJ
easat-2270	66	23	tax	tax	NOUN
easat-2270	66	24	on	on	ADP
easat-2270	66	25	only	only	ADV
easat-2270	66	26	consumed	consume	VERB
easat-2270	66	27	income	income	NOUN
easat-2270	66	28	and	and	CCONJ
easat-2270	66	29	not	not	PART
easat-2270	66	30	on	on	ADP
easat-2270	66	31	saved	save	VERB
easat-2270	66	32	income	income	NOUN
easat-2270	66	33	.	.	PUNCT
easat-2270	67	1	in	in	ADP
easat-2270	67	2	greece	greece	PROPN
easat-2270	67	3	,	,	PUNCT
easat-2270	67	4	as	as	SCONJ
easat-2270	67	5	is	be	AUX
easat-2270	67	6	known	know	VERB
easat-2270	67	7	,	,	PUNCT
easat-2270	67	8	there	there	PRON
easat-2270	67	9	is	be	VERB
easat-2270	67	10	a	a	DET
easat-2270	67	11	single	single	ADJ
easat-2270	67	12	income	income	NOUN
easat-2270	67	13	tax	tax	NOUN
easat-2270	67	14	(	(	PUNCT
easat-2270	67	15	natural	natural	ADJ
easat-2270	67	16	persons	person	NOUN
easat-2270	67	17	on	on	ADP
easat-2270	67	18	the	the	DET
easat-2270	67	19	one	one	NUM
easat-2270	67	20	hand	hand	NOUN
easat-2270	67	21	and	and	CCONJ
easat-2270	67	22	legal	legal	ADJ
easat-2270	67	23	persons	person	NOUN
easat-2270	67	24	on	on	ADP
easat-2270	67	25	the	the	DET
easat-2270	67	26	other	other	ADJ
easat-2270	67	27	)	)	PUNCT
easat-2270	67	28	.	.	PUNCT
easat-2270	68	1	however	however	ADV
easat-2270	68	2	,	,	PUNCT
easat-2270	68	3	this	this	DET
easat-2270	68	4	single	single	ADJ
easat-2270	68	5	tax	tax	NOUN
easat-2270	68	6	does	do	AUX
easat-2270	68	7	not	not	PART
easat-2270	68	8	have	have	VERB
easat-2270	68	9	the	the	DET
easat-2270	68	10	meaning	meaning	NOUN
easat-2270	68	11	of	of	ADP
easat-2270	68	12	the	the	DET
easat-2270	68	13	single	single	ADJ
easat-2270	68	14	tax	tax	NOUN
easat-2270	68	15	under	under	ADP
easat-2270	68	16	consideration	consideration	NOUN
easat-2270	68	17	,	,	PUNCT
easat-2270	68	18	because	because	SCONJ
easat-2270	68	19	there	there	PRON
easat-2270	68	20	are	be	VERB
easat-2270	68	21	other	other	ADJ
easat-2270	68	22	taxes	taxis	NOUN
easat-2270	68	23	in	in	ADP
easat-2270	68	24	the	the	DET
easat-2270	68	25	greek	greek	ADJ
easat-2270	68	26	tax	tax	NOUN
easat-2270	68	27	system	system	NOUN
easat-2270	68	28	(	(	PUNCT
easat-2270	68	29	barbas	barbas	PROPN
easat-2270	68	30	and	and	CCONJ
easat-2270	68	31	finokaliotis	finokaliotis	PROPN
easat-2270	68	32	,	,	PUNCT
easat-2270	68	33	2011	2011	NUM
easat-2270	68	34	)	)	PUNCT
easat-2270	68	35	.	.	PUNCT
easat-2270	69	1	despite	despite	SCONJ
easat-2270	69	2	the	the	DET
easat-2270	69	3	fact	fact	NOUN
easat-2270	69	4	that	that	SCONJ
easat-2270	69	5	the	the	DET
easat-2270	69	6	idea	idea	NOUN
easat-2270	69	7	of	of	ADP
easat-2270	69	8	a	a	DET
easat-2270	69	9	single	single	ADJ
easat-2270	69	10	(	(	PUNCT
easat-2270	69	11	one	one	NUM
easat-2270	69	12	)	)	PUNCT
easat-2270	69	13	tax	tax	NOUN
easat-2270	69	14	is	be	AUX
easat-2270	69	15	very	very	ADV
easat-2270	69	16	attractive	attractive	ADJ
easat-2270	69	17	because	because	SCONJ
easat-2270	69	18	the	the	DET
easat-2270	69	19	tax	tax	NOUN
easat-2270	69	20	legislation	legislation	NOUN
easat-2270	69	21	will	will	AUX
easat-2270	69	22	be	be	AUX
easat-2270	69	23	simpler	simple	ADJ
easat-2270	69	24	,	,	PUNCT
easat-2270	69	25	the	the	DET
easat-2270	69	26	revenue	revenue	NOUN
easat-2270	69	27	of	of	ADP
easat-2270	69	28	certification	certification	NOUN
easat-2270	69	29	and	and	CCONJ
easat-2270	69	30	collection	collection	NOUN
easat-2270	69	31	of	of	ADP
easat-2270	69	32	the	the	DET
easat-2270	69	33	one	one	NUM
easat-2270	69	34	tax	tax	NOUN
easat-2270	69	35	will	will	AUX
easat-2270	69	36	be	be	AUX
easat-2270	69	37	smaller	small	ADJ
easat-2270	69	38	,	,	PUNCT
easat-2270	69	39	the	the	DET
easat-2270	69	40	inconvenience	inconvenience	NOUN
easat-2270	69	41	to	to	ADP
easat-2270	69	42	taxpayers	taxpayer	NOUN
easat-2270	69	43	will	will	AUX
easat-2270	69	44	be	be	AUX
easat-2270	69	45	less	less	ADJ
easat-2270	69	46	,	,	PUNCT
easat-2270	69	47	etc	etc	X
easat-2270	69	48	.	.	X
easat-2270	70	1	however	however	ADV
easat-2270	70	2	,	,	PUNCT
easat-2270	70	3	to	to	PART
easat-2270	70	4	be	be	AUX
easat-2270	70	5	efficient	efficient	ADJ
easat-2270	70	6	in	in	ADP
easat-2270	70	7	revenue	revenue	NOUN
easat-2270	70	8	this	this	DET
easat-2270	70	9	one	one	NUM
easat-2270	70	10	tax	tax	NOUN
easat-2270	70	11	would	would	AUX
easat-2270	70	12	have	have	VERB
easat-2270	70	13	to	to	PART
easat-2270	70	14	have	have	VERB
easat-2270	70	15	a	a	DET
easat-2270	70	16	very	very	ADV
easat-2270	70	17	high	high	ADJ
easat-2270	70	18	rate	rate	NOUN
easat-2270	70	19	and	and	CCONJ
easat-2270	70	20	would	would	AUX
easat-2270	70	21	therefore	therefore	ADV
easat-2270	70	22	be	be	AUX
easat-2270	70	23	unaffordable	unaffordable	ADJ
easat-2270	70	24	.	.	PUNCT
easat-2270	71	1	this	this	PRON
easat-2270	71	2	is	be	AUX
easat-2270	71	3	why	why	SCONJ
easat-2270	71	4	the	the	DET
easat-2270	71	5	various	various	ADJ
easat-2270	71	6	states	state	NOUN
easat-2270	71	7	apply	apply	VERB
easat-2270	71	8	more	more	ADJ
easat-2270	71	9	than	than	ADP
easat-2270	71	10	one	one	NUM
easat-2270	71	11	tax	tax	NOUN
easat-2270	71	12	,	,	PUNCT
easat-2270	71	13	i.e.	i.e.	X
easat-2270	71	14	they	they	PRON
easat-2270	71	15	apply	apply	VERB
easat-2270	71	16	a	a	DET
easat-2270	71	17	multiple	multiple	ADJ
easat-2270	71	18	taxation	taxation	NOUN
easat-2270	71	19	system	system	NOUN
easat-2270	71	20	.	.	PUNCT
easat-2270	72	1	in	in	ADP
easat-2270	72	2	this	this	DET
easat-2270	72	3	case	case	NOUN
easat-2270	72	4	,	,	PUNCT
easat-2270	72	5	the	the	DET
easat-2270	72	6	taxes	taxis	NOUN
easat-2270	72	7	must	must	AUX
easat-2270	72	8	have	have	AUX
easat-2270	72	9	been	be	AUX
easat-2270	72	10	well	well	ADV
easat-2270	72	11	chosen	choose	VERB
easat-2270	72	12	,	,	PUNCT
easat-2270	72	13	so	so	SCONJ
easat-2270	72	14	that	that	SCONJ
easat-2270	72	15	they	they	PRON
easat-2270	72	16	form	form	VERB
easat-2270	72	17	a	a	DET
easat-2270	72	18	harmonious	harmonious	ADJ
easat-2270	72	19	whole	whole	NOUN
easat-2270	72	20	,	,	PUNCT
easat-2270	72	21	and	and	CCONJ
easat-2270	72	22	according	accord	VERB
easat-2270	72	23	to	to	ADP
easat-2270	72	24	a	a	DET
easat-2270	72	25	sound	sound	ADJ
easat-2270	72	26	tax	tax	NOUN
easat-2270	72	27	principle	principle	NOUN
easat-2270	72	28	,	,	PUNCT
easat-2270	72	29	there	there	PRON
easat-2270	72	30	should	should	AUX
easat-2270	72	31	not	not	PART
easat-2270	72	32	be	be	AUX
easat-2270	72	33	a	a	DET
easat-2270	72	34	large	large	ADJ
easat-2270	72	35	number	number	NOUN
easat-2270	72	36	of	of	ADP
easat-2270	72	37	taxes	taxis	NOUN
easat-2270	72	38	,	,	PUNCT
easat-2270	72	39	but	but	CCONJ
easat-2270	72	40	few	few	ADJ
easat-2270	72	41	and	and	CCONJ
easat-2270	72	42	efficient	efficient	ADJ
easat-2270	72	43	ones	one	NOUN
easat-2270	72	44	,	,	PUNCT
easat-2270	72	45	so	so	SCONJ
easat-2270	72	46	that	that	SCONJ
easat-2270	72	47	the	the	DET
easat-2270	72	48	saving	saving	NOUN
easat-2270	72	49	is	be	AUX
easat-2270	72	50	also	also	ADV
easat-2270	72	51	served	serve	VERB
easat-2270	72	52	by	by	ADP
easat-2270	72	53	the	the	DET
easat-2270	72	54	tax	tax	NOUN
easat-2270	72	55	utilization	utilization	NOUN
easat-2270	72	56	of	of	ADP
easat-2270	72	57	every	every	DET
easat-2270	72	58	element	element	NOUN
easat-2270	72	59	of	of	ADP
easat-2270	72	60	tax	tax	NOUN
easat-2270	72	61	capacity	capacity	NOUN
easat-2270	72	62	and	and	CCONJ
easat-2270	72	63	the	the	DET
easat-2270	72	64	inconvenience	inconvenience	NOUN
easat-2270	72	65	to	to	ADP
easat-2270	72	66	taxpayers	taxpayer	NOUN
easat-2270	72	67	to	to	PART
easat-2270	72	68	be	be	AUX
easat-2270	72	69	as	as	ADV
easat-2270	72	70	little	little	ADJ
easat-2270	72	71	as	as	ADP
easat-2270	72	72	possible	possible	ADJ
easat-2270	72	73	.	.	PUNCT
easat-2270	73	1	but	but	CCONJ
easat-2270	73	2	economic	economic	ADJ
easat-2270	73	3	policy	policy	NOUN
easat-2270	73	4	goals	goal	NOUN
easat-2270	73	5	are	be	AUX
easat-2270	73	6	also	also	ADV
easat-2270	73	7	served	serve	VERB
easat-2270	73	8	through	through	ADP
easat-2270	73	9	multiple	multiple	ADJ
easat-2270	73	10	taxation	taxation	NOUN
easat-2270	73	11	(	(	PUNCT
easat-2270	73	12	barbas	barbas	PROPN
easat-2270	73	13	and	and	CCONJ
easat-2270	73	14	finokaliotis	finokaliotis	PROPN
easat-2270	73	15	,	,	PUNCT
easat-2270	73	16	2011	2011	NUM
easat-2270	73	17	)	)	PUNCT
easat-2270	73	18	.	.	PUNCT
easat-2270	74	1	all	all	DET
easat-2270	74	2	taxes	taxis	NOUN
easat-2270	74	3	,	,	PUNCT
easat-2270	74	4	even	even	ADV
easat-2270	74	5	those	those	PRON
easat-2270	74	6	that	that	PRON
easat-2270	74	7	cause	cause	VERB
easat-2270	74	8	a	a	DET
easat-2270	74	9	decrease	decrease	NOUN
easat-2270	74	10	in	in	ADP
easat-2270	74	11	private	private	ADJ
easat-2270	74	12	property	property	NOUN
easat-2270	74	13	,	,	PUNCT
easat-2270	74	14	are	be	AUX
easat-2270	74	15	paid	pay	VERB
easat-2270	74	16	from	from	ADP
easat-2270	74	17	the	the	DET
easat-2270	74	18	net	net	ADJ
easat-2270	74	19	domestic	domestic	ADJ
easat-2270	74	20	product	product	NOUN
easat-2270	74	21	,	,	PUNCT
easat-2270	74	22	that	that	ADV
easat-2270	74	23	is	is	ADV
easat-2270	74	24	,	,	PUNCT
easat-2270	74	25	with	with	ADP
easat-2270	74	26	all	all	DET
easat-2270	74	27	taxes	taxis	NOUN
easat-2270	74	28	,	,	PUNCT
easat-2270	74	29	the	the	DET
easat-2270	74	30	state	state	NOUN
easat-2270	74	31	and	and	CCONJ
easat-2270	74	32	other	other	ADJ
easat-2270	74	33	public	public	ADJ
easat-2270	74	34	financial	financial	ADJ
easat-2270	74	35	institutions	institution	NOUN
easat-2270	74	36	participate	participate	VERB
easat-2270	74	37	in	in	ADP
easat-2270	74	38	the	the	DET
easat-2270	74	39	distribution	distribution	NOUN
easat-2270	74	40	of	of	ADP
easat-2270	74	41	the	the	DET
easat-2270	74	42	net	net	ADJ
easat-2270	74	43	domestic	domestic	ADJ
easat-2270	74	44	product	product	NOUN
easat-2270	74	45	,	,	PUNCT
easat-2270	74	46	as	as	SCONJ
easat-2270	74	47	they	they	PRON
easat-2270	74	48	receive	receive	VERB
easat-2270	74	49	a	a	DET
easat-2270	74	50	share	share	NOUN
easat-2270	74	51	of	of	ADP
easat-2270	74	52	the	the	DET
easat-2270	74	53	total	total	ADJ
easat-2270	74	54	goods	good	NOUN
easat-2270	74	55	and	and	CCONJ
easat-2270	74	56	services	service	NOUN
easat-2270	74	57	produced	produce	VERB
easat-2270	74	58	.	.	PUNCT
easat-2270	75	1	multiple	multiple	ADJ
easat-2270	75	2	taxation	taxation	NOUN
easat-2270	75	3	is	be	AUX
easat-2270	75	4	the	the	DET
easat-2270	75	5	means	mean	NOUN
easat-2270	75	6	by	by	ADP
easat-2270	75	7	which	which	PRON
easat-2270	75	8	the	the	DET
easat-2270	75	9	reconciliation	reconciliation	NOUN
easat-2270	75	10	of	of	ADP
easat-2270	75	11	the	the	DET
easat-2270	75	12	conflicting	conflict	VERB
easat-2270	75	13	purposes	purpose	NOUN
easat-2270	75	14	of	of	ADP
easat-2270	75	15	the	the	DET
easat-2270	75	16	tax	tax	NOUN
easat-2270	75	17	is	be	AUX
easat-2270	75	18	achieved	achieve	VERB
easat-2270	75	19	and	and	CCONJ
easat-2270	75	20	the	the	DET
easat-2270	75	21	better	well	ADJ
easat-2270	75	22	service	service	NOUN
easat-2270	75	23	of	of	ADP
easat-2270	75	24	each	each	PRON
easat-2270	75	25	of	of	ADP
easat-2270	75	26	these	these	DET
easat-2270	75	27	purposes	purpose	NOUN
easat-2270	75	28	.	.	PUNCT
easat-2270	76	1	multiple	multiple	ADJ
easat-2270	76	2	taxation	taxation	NOUN
easat-2270	76	3	achieves	achieve	VERB
easat-2270	76	4	,	,	PUNCT
easat-2270	76	5	among	among	ADP
easat-2270	76	6	other	other	ADJ
easat-2270	76	7	things	thing	NOUN
easat-2270	76	8	,	,	PUNCT
easat-2270	76	9	the	the	DET
easat-2270	76	10	distribution	distribution	NOUN
easat-2270	76	11	of	of	ADP
easat-2270	76	12	tax	tax	NOUN
easat-2270	76	13	burdens	burden	NOUN
easat-2270	76	14	in	in	ADP
easat-2270	76	15	a	a	DET
easat-2270	76	16	way	way	NOUN
easat-2270	76	17	that	that	PRON
easat-2270	76	18	responds	respond	VERB
easat-2270	76	19	to	to	ADP
easat-2270	76	20	the	the	DET
easat-2270	76	21	principle	principle	NOUN
easat-2270	76	22	of	of	ADP
easat-2270	76	23	measurement	measurement	NOUN
easat-2270	76	24	.	.	PUNCT
easat-2270	77	1	this	this	PRON
easat-2270	77	2	happens	happen	VERB
easat-2270	77	3	to	to	ADP
easat-2270	77	4	a	a	DET
easat-2270	77	5	limited	limited	ADJ
easat-2270	77	6	extent	extent	NOUN
easat-2270	77	7	for	for	ADP
easat-2270	77	8	the	the	DET
easat-2270	77	9	reason	reason	NOUN
easat-2270	77	10	that	that	SCONJ
easat-2270	77	11	under	under	ADP
easat-2270	77	12	the	the	DET
easat-2270	77	13	system	system	NOUN
easat-2270	77	14	of	of	ADP
easat-2270	77	15	multiple	multiple	ADJ
easat-2270	77	16	taxation	taxation	NOUN
easat-2270	77	17	it	it	PRON
easat-2270	77	18	becomes	become	VERB
easat-2270	77	19	technically	technically	ADV
easat-2270	77	20	possible	possible	ADJ
easat-2270	77	21	to	to	PART
easat-2270	77	22	tax	tax	VERB
easat-2270	77	23	small	small	ADJ
easat-2270	77	24	and	and	CCONJ
easat-2270	77	25	large	large	ADJ
easat-2270	77	26	income	income	NOUN
easat-2270	77	27	earners	earner	NOUN
easat-2270	77	28	and	and	CCONJ
easat-2270	77	29	even	even	ADV
easat-2270	77	30	to	to	PART
easat-2270	77	31	tax	tax	VERB
easat-2270	77	32	not	not	PART
easat-2270	77	33	only	only	ADV
easat-2270	77	34	income	income	NOUN
easat-2270	77	35	earners	earner	NOUN
easat-2270	77	36	,	,	PUNCT
easat-2270	77	37	but	but	CCONJ
easat-2270	77	38	also	also	ADV
easat-2270	77	39	property	property	NOUN
easat-2270	77	40	owners	owner	NOUN
easat-2270	77	41	in	in	ADP
easat-2270	77	42	general	general	ADJ
easat-2270	77	43	to	to	PART
easat-2270	77	44	take	take	VERB
easat-2270	77	45	into	into	ADP
easat-2270	77	46	account	account	NOUN
easat-2270	77	47	the	the	DET
easat-2270	77	48	tax	tax	NOUN
easat-2270	77	49	capacity	capacity	NOUN
easat-2270	77	50	of	of	ADP
easat-2270	77	51	the	the	DET
easat-2270	77	52	each	each	PRON
easat-2270	77	53	and	and	CCONJ
easat-2270	77	54	its	its	PRON
easat-2270	77	55	size	size	NOUN
easat-2270	77	56	.	.	PUNCT
easat-2270	78	1	while	while	SCONJ
easat-2270	78	2	under	under	ADP
easat-2270	78	3	the	the	DET
easat-2270	78	4	single	single	ADJ
easat-2270	78	5	tax	tax	NOUN
easat-2270	78	6	system	system	NOUN
easat-2270	78	7	some	some	DET
easat-2270	78	8	income	income	NOUN
easat-2270	78	9	classes	class	NOUN
easat-2270	78	10	would	would	AUX
easat-2270	78	11	completely	completely	ADV
easat-2270	78	12	avoid	avoid	VERB
easat-2270	78	13	taxation	taxation	NOUN
easat-2270	78	14	and	and	CCONJ
easat-2270	78	15	others	other	NOUN
easat-2270	78	16	would	would	AUX
easat-2270	78	17	suffer	suffer	VERB
easat-2270	78	18	a	a	DET
easat-2270	78	19	small	small	ADJ
easat-2270	78	20	tax	tax	NOUN
easat-2270	78	21	burden	burden	NOUN
easat-2270	78	22	disproportionate	disproportionate	ADJ
easat-2270	78	23	to	to	ADP
easat-2270	78	24	their	their	PRON
easat-2270	78	25	tax	tax	NOUN
easat-2270	78	26	capacity	capacity	NOUN
easat-2270	78	27	(	(	PUNCT
easat-2270	78	28	barbas	barbas	PROPN
easat-2270	78	29	,	,	PUNCT
easat-2270	78	30	finokaliotis	finokaliotis	NOUN
easat-2270	78	31	,	,	PUNCT
easat-2270	78	32	2011	2011	NUM
easat-2270	78	33	)	)	PUNCT
easat-2270	78	34	.	.	PUNCT
easat-2270	79	1	the	the	DET
easat-2270	79	2	balance	balance	NOUN
easat-2270	79	3	between	between	ADP
easat-2270	79	4	direct	direct	ADJ
easat-2270	79	5	and	and	CCONJ
easat-2270	79	6	indirect	indirect	ADJ
easat-2270	79	7	taxes	taxis	NOUN
easat-2270	79	8	has	have	AUX
easat-2270	79	9	been	be	AUX
easat-2270	79	10	a	a	DET
easat-2270	79	11	subject	subject	NOUN
easat-2270	79	12	of	of	ADP
easat-2270	79	13	considerable	considerable	ADJ
easat-2270	79	14	academic	academic	ADJ
easat-2270	79	15	debate	debate	NOUN
easat-2270	79	16	.	.	PUNCT
easat-2270	80	1	proponents	proponent	NOUN
easat-2270	80	2	of	of	ADP
easat-2270	80	3	direct	direct	ADJ
easat-2270	80	4	taxation	taxation	NOUN
easat-2270	80	5	argue	argue	VERB
easat-2270	80	6	that	that	SCONJ
easat-2270	80	7	it	it	PRON
easat-2270	80	8	is	be	AUX
easat-2270	80	9	more	more	ADV
easat-2270	80	10	progressive	progressive	ADJ
easat-2270	80	11	,	,	PUNCT
easat-2270	80	12	as	as	SCONJ
easat-2270	80	13	it	it	PRON
easat-2270	80	14	can	can	AUX
easat-2270	80	15	be	be	AUX
easat-2270	80	16	designed	design	VERB
easat-2270	80	17	to	to	PART
easat-2270	80	18	tax	tax	VERB
easat-2270	80	19	higher	high	ADJ
easat-2270	80	20	incomes	income	NOUN
easat-2270	80	21	at	at	ADP
easat-2270	80	22	higher	high	ADJ
easat-2270	80	23	rates	rate	NOUN
easat-2270	80	24	,	,	PUNCT
easat-2270	80	25	thereby	thereby	ADV
easat-2270	80	26	reducing	reduce	VERB
easat-2270	80	27	income	income	NOUN
easat-2270	80	28	inequality	inequality	NOUN
easat-2270	80	29	(	(	PUNCT
easat-2270	80	30	musgrave	musgrave	PROPN
easat-2270	80	31	&	&	CCONJ
easat-2270	80	32	musgrave	musgrave	PROPN
easat-2270	80	33	,	,	PUNCT
easat-2270	80	34	1989	1989	NUM
easat-2270	80	35	)	)	PUNCT
easat-2270	80	36	.	.	PUNCT
easat-2270	81	1	however	however	ADV
easat-2270	81	2	,	,	PUNCT
easat-2270	81	3	1532	1532	NUM
easat-2270	81	4	edelweiss	edelweiss	PROPN
easat-2270	81	5	applied	apply	VERB
easat-2270	81	6	science	science	NOUN
easat-2270	81	7	and	and	CCONJ
easat-2270	81	8	technology	technology	NOUN
easat-2270	81	9	issn	issn	PROPN
easat-2270	81	10	:	:	PUNCT
easat-2270	81	11	2576	2576	NUM
easat-2270	81	12	-	-	SYM
easat-2270	81	13	8484	8484	NUM
easat-2270	81	14	vol	vol	NOUN
easat-2270	81	15	.	.	PROPN
easat-2270	81	16	8	8	NUM
easat-2270	81	17	,	,	PUNCT
easat-2270	81	18	no	no	INTJ
easat-2270	81	19	.	.	NOUN
easat-2270	81	20	6	6	NUM
easat-2270	81	21	:	:	SYM
easat-2270	81	22	1529	1529	NUM
easat-2270	81	23	-	-	SYM
easat-2270	81	24	1537	1537	NUM
easat-2270	81	25	,	,	PUNCT
easat-2270	81	26	2024	2024	NUM
easat-2270	81	27	doi	doi	NOUN
easat-2270	81	28	:	:	PUNCT
easat-2270	81	29	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	81	30	©	©	PROPN
easat-2270	81	31	2024	2024	NUM
easat-2270	81	32	by	by	ADP
easat-2270	81	33	the	the	DET
easat-2270	81	34	authors	author	NOUN
easat-2270	81	35	;	;	PUNCT
easat-2270	81	36	licensee	licensee	PROPN
easat-2270	81	37	learning	learn	VERB
easat-2270	81	38	gate	gate	VERB
easat-2270	81	39	direct	direct	ADJ
easat-2270	81	40	taxes	taxis	NOUN
easat-2270	81	41	,	,	PUNCT
easat-2270	81	42	particularly	particularly	ADV
easat-2270	81	43	corporate	corporate	ADJ
easat-2270	81	44	and	and	CCONJ
easat-2270	81	45	personal	personal	ADJ
easat-2270	81	46	income	income	NOUN
easat-2270	81	47	taxes	taxis	NOUN
easat-2270	81	48	,	,	PUNCT
easat-2270	81	49	can	can	AUX
easat-2270	81	50	also	also	ADV
easat-2270	81	51	have	have	VERB
easat-2270	81	52	distortive	distortive	ADJ
easat-2270	81	53	effects	effect	NOUN
easat-2270	81	54	on	on	ADP
easat-2270	81	55	labor	labor	NOUN
easat-2270	81	56	supply	supply	NOUN
easat-2270	81	57	,	,	PUNCT
easat-2270	81	58	investment	investment	NOUN
easat-2270	81	59	decisions	decision	NOUN
easat-2270	81	60	,	,	PUNCT
easat-2270	81	61	and	and	CCONJ
easat-2270	81	62	economic	economic	ADJ
easat-2270	81	63	growth	growth	NOUN
easat-2270	81	64	(	(	PUNCT
easat-2270	81	65	myles	myle	NOUN
easat-2270	81	66	,	,	PUNCT
easat-2270	81	67	2009	2009	NUM
easat-2270	81	68	)	)	PUNCT
easat-2270	81	69	.	.	PUNCT
easat-2270	82	1	indirect	indirect	ADJ
easat-2270	82	2	taxes	taxis	NOUN
easat-2270	82	3	and	and	CCONJ
easat-2270	82	4	consumption	consumption	NOUN
easat-2270	82	5	:	:	PUNCT
easat-2270	82	6	on	on	ADP
easat-2270	82	7	the	the	DET
easat-2270	82	8	other	other	ADJ
easat-2270	82	9	hand	hand	NOUN
easat-2270	82	10	,	,	PUNCT
easat-2270	82	11	indirect	indirect	ADJ
easat-2270	82	12	taxes	taxis	NOUN
easat-2270	82	13	are	be	AUX
easat-2270	82	14	often	often	ADV
easat-2270	82	15	considered	consider	VERB
easat-2270	82	16	less	less	ADV
easat-2270	82	17	distortive	distortive	ADJ
easat-2270	82	18	to	to	ADP
easat-2270	82	19	economic	economic	ADJ
easat-2270	82	20	behavior	behavior	NOUN
easat-2270	82	21	.	.	PUNCT
easat-2270	83	1	according	accord	VERB
easat-2270	83	2	to	to	ADP
easat-2270	83	3	slemrod	slemrod	NOUN
easat-2270	83	4	(	(	PUNCT
easat-2270	83	5	1990	1990	NUM
easat-2270	83	6	)	)	PUNCT
easat-2270	83	7	,	,	PUNCT
easat-2270	83	8	indirect	indirect	ADJ
easat-2270	83	9	taxes	taxis	NOUN
easat-2270	83	10	like	like	ADP
easat-2270	83	11	vat	vat	NOUN
easat-2270	83	12	are	be	AUX
easat-2270	83	13	more	more	ADV
easat-2270	83	14	efficient	efficient	ADJ
easat-2270	83	15	in	in	ADP
easat-2270	83	16	terms	term	NOUN
easat-2270	83	17	of	of	ADP
easat-2270	83	18	administration	administration	NOUN
easat-2270	83	19	and	and	CCONJ
easat-2270	83	20	collection	collection	NOUN
easat-2270	83	21	and	and	CCONJ
easat-2270	83	22	can	can	AUX
easat-2270	83	23	encourage	encourage	VERB
easat-2270	83	24	savings	saving	NOUN
easat-2270	83	25	and	and	CCONJ
easat-2270	83	26	investment	investment	NOUN
easat-2270	83	27	by	by	ADP
easat-2270	83	28	taxing	tax	VERB
easat-2270	83	29	consumption	consumption	NOUN
easat-2270	83	30	rather	rather	ADV
easat-2270	83	31	than	than	ADP
easat-2270	83	32	income	income	NOUN
easat-2270	83	33	.	.	PUNCT
easat-2270	84	1	however	however	ADV
easat-2270	84	2	,	,	PUNCT
easat-2270	84	3	the	the	DET
easat-2270	84	4	regressive	regressive	ADJ
easat-2270	84	5	nature	nature	NOUN
easat-2270	84	6	of	of	ADP
easat-2270	84	7	indirect	indirect	ADJ
easat-2270	84	8	taxes	taxis	NOUN
easat-2270	84	9	,	,	PUNCT
easat-2270	84	10	which	which	PRON
easat-2270	84	11	tend	tend	VERB
easat-2270	84	12	to	to	PART
easat-2270	84	13	disproportionately	disproportionately	ADV
easat-2270	84	14	affect	affect	VERB
easat-2270	84	15	lower	low	ADJ
easat-2270	84	16	-	-	PUNCT
easat-2270	84	17	income	income	NOUN
easat-2270	84	18	households	household	NOUN
easat-2270	84	19	,	,	PUNCT
easat-2270	84	20	raises	raise	VERB
easat-2270	84	21	concerns	concern	NOUN
easat-2270	84	22	about	about	ADP
easat-2270	84	23	equity	equity	NOUN
easat-2270	84	24	.	.	PUNCT
easat-2270	85	1	the	the	DET
easat-2270	85	2	oecd	oecd	PROPN
easat-2270	85	3	perspective	perspective	NOUN
easat-2270	85	4	:	:	PUNCT
easat-2270	85	5	oecd	oecd	PROPN
easat-2270	85	6	analyses	analysis	NOUN
easat-2270	85	7	have	have	AUX
easat-2270	85	8	shown	show	VERB
easat-2270	85	9	that	that	SCONJ
easat-2270	85	10	countries	country	NOUN
easat-2270	85	11	with	with	ADP
easat-2270	85	12	higher	high	ADJ
easat-2270	85	13	reliance	reliance	NOUN
easat-2270	85	14	on	on	ADP
easat-2270	85	15	indirect	indirect	ADJ
easat-2270	85	16	taxes	taxis	NOUN
easat-2270	85	17	often	often	ADV
easat-2270	85	18	implement	implement	VERB
easat-2270	85	19	compensatory	compensatory	ADJ
easat-2270	85	20	measures	measure	NOUN
easat-2270	85	21	,	,	PUNCT
easat-2270	85	22	such	such	ADJ
easat-2270	85	23	as	as	ADP
easat-2270	85	24	targeted	target	VERB
easat-2270	85	25	welfare	welfare	NOUN
easat-2270	85	26	programs	program	NOUN
easat-2270	85	27	,	,	PUNCT
easat-2270	85	28	to	to	PART
easat-2270	85	29	mitigate	mitigate	VERB
easat-2270	85	30	the	the	DET
easat-2270	85	31	regressive	regressive	ADJ
easat-2270	85	32	effects	effect	NOUN
easat-2270	85	33	.	.	PUNCT
easat-2270	86	1	for	for	ADP
easat-2270	86	2	example	example	NOUN
easat-2270	86	3	,	,	PUNCT
easat-2270	86	4	in	in	ADP
easat-2270	86	5	the	the	DET
easat-2270	86	6	nordic	nordic	ADJ
easat-2270	86	7	countries	country	NOUN
easat-2270	86	8	,	,	PUNCT
easat-2270	86	9	high	high	ADJ
easat-2270	86	10	vat	vat	NOUN
easat-2270	86	11	rates	rate	NOUN
easat-2270	86	12	are	be	AUX
easat-2270	86	13	offset	offset	VERB
easat-2270	86	14	by	by	ADP
easat-2270	86	15	extensive	extensive	ADJ
easat-2270	86	16	social	social	ADJ
easat-2270	86	17	welfare	welfare	NOUN
easat-2270	86	18	programs	program	NOUN
easat-2270	86	19	that	that	PRON
easat-2270	86	20	reduce	reduce	VERB
easat-2270	86	21	overall	overall	ADJ
easat-2270	86	22	inequality	inequality	NOUN
easat-2270	86	23	(	(	PUNCT
easat-2270	86	24	oecd	oecd	PROPN
easat-2270	86	25	,	,	PUNCT
easat-2270	86	26	2018	2018	NUM
easat-2270	86	27	)	)	PUNCT
easat-2270	86	28	.	.	PUNCT
easat-2270	87	1	3	3	X
easat-2270	87	2	.	.	X
easat-2270	87	3	the	the	DET
easat-2270	87	4	advantages	advantage	NOUN
easat-2270	87	5	of	of	ADP
easat-2270	87	6	multiple	multiple	ADJ
easat-2270	87	7	taxation	taxation	NOUN
easat-2270	87	8	as	as	ADV
easat-2270	87	9	far	far	ADV
easat-2270	87	10	as	as	SCONJ
easat-2270	87	11	the	the	DET
easat-2270	87	12	saving	saving	NOUN
easat-2270	87	13	function	function	NOUN
easat-2270	87	14	of	of	ADP
easat-2270	87	15	taxes	taxis	NOUN
easat-2270	87	16	is	be	AUX
easat-2270	87	17	concerned	concern	VERB
easat-2270	87	18	,	,	PUNCT
easat-2270	87	19	this	this	PRON
easat-2270	87	20	is	be	AUX
easat-2270	87	21	served	serve	VERB
easat-2270	87	22	more	more	ADV
easat-2270	87	23	fully	fully	ADV
easat-2270	87	24	through	through	ADP
easat-2270	87	25	multiple	multiple	ADJ
easat-2270	87	26	taxation	taxation	NOUN
easat-2270	87	27	.	.	PUNCT
easat-2270	88	1	the	the	DET
easat-2270	88	2	reasons	reason	NOUN
easat-2270	88	3	that	that	PRON
easat-2270	88	4	support	support	VERB
easat-2270	88	5	this	this	PRON
easat-2270	88	6	is	be	AUX
easat-2270	88	7	that	that	SCONJ
easat-2270	88	8	:	:	PUNCT
easat-2270	88	9	through	through	ADP
easat-2270	88	10	multiple	multiple	ADJ
easat-2270	88	11	taxation	taxation	NOUN
easat-2270	88	12	,	,	PUNCT
easat-2270	88	13	the	the	DET
easat-2270	88	14	tax	tax	NOUN
easat-2270	88	15	utilization	utilization	NOUN
easat-2270	88	16	of	of	ADP
easat-2270	88	17	all	all	DET
easat-2270	88	18	elements	element	NOUN
easat-2270	88	19	of	of	ADP
easat-2270	88	20	tax	tax	NOUN
easat-2270	88	21	-	-	PUNCT
easat-2270	88	22	paying	pay	VERB
easat-2270	88	23	capacity	capacity	NOUN
easat-2270	88	24	becomes	become	VERB
easat-2270	88	25	possible	possible	ADJ
easat-2270	88	26	and	and	CCONJ
easat-2270	88	27	the	the	DET
easat-2270	88	28	tax	tax	NOUN
easat-2270	88	29	burden	burden	NOUN
easat-2270	88	30	on	on	ADP
easat-2270	88	31	everyone	everyone	PRON
easat-2270	88	32	who	who	PRON
easat-2270	88	33	has	have	VERB
easat-2270	88	34	:	:	PUNCT
easat-2270	88	35	tax	tax	NOUN
easat-2270	88	36	-	-	PUNCT
easat-2270	88	37	paying	pay	VERB
easat-2270	88	38	capacity	capacity	NOUN
easat-2270	88	39	.	.	PUNCT
easat-2270	89	1	if	if	SCONJ
easat-2270	89	2	e.g.	e.g.	ADV
easat-2270	89	3	,	,	PUNCT
easat-2270	89	4	there	there	PRON
easat-2270	89	5	were	be	VERB
easat-2270	89	6	no	no	DET
easat-2270	89	7	consumption	consumption	NOUN
easat-2270	89	8	taxes	taxis	NOUN
easat-2270	89	9	and	and	CCONJ
easat-2270	89	10	transaction	transaction	NOUN
easat-2270	89	11	taxes	taxis	NOUN
easat-2270	89	12	in	in	ADP
easat-2270	89	13	greece	greece	PROPN
easat-2270	89	14	but	but	CCONJ
easat-2270	89	15	there	there	PRON
easat-2270	89	16	was	be	VERB
easat-2270	89	17	income	income	NOUN
easat-2270	89	18	tax	tax	NOUN
easat-2270	89	19	as	as	ADP
easat-2270	89	20	a	a	DET
easat-2270	89	21	single	single	ADJ
easat-2270	89	22	tax	tax	NOUN
easat-2270	89	23	only	only	ADV
easat-2270	89	24	a	a	DET
easat-2270	89	25	small	small	ADJ
easat-2270	89	26	percentage	percentage	NOUN
easat-2270	89	27	of	of	ADP
easat-2270	89	28	the	the	DET
easat-2270	89	29	national	national	ADJ
easat-2270	89	30	income	income	NOUN
easat-2270	89	31	would	would	AUX
easat-2270	89	32	be	be	AUX
easat-2270	89	33	subject	subject	ADJ
easat-2270	89	34	to	to	ADP
easat-2270	89	35	taxation	taxation	NOUN
easat-2270	89	36	because	because	SCONJ
easat-2270	89	37	this	this	PRON
easat-2270	89	38	is	be	AUX
easat-2270	89	39	subject	subject	ADJ
easat-2270	89	40	to	to	ADP
easat-2270	89	41	income	income	NOUN
easat-2270	89	42	tax	tax	NOUN
easat-2270	89	43	.	.	PUNCT
easat-2270	90	1	also	also	ADV
easat-2270	90	2	,	,	PUNCT
easat-2270	90	3	multiple	multiple	ADJ
easat-2270	90	4	taxation	taxation	NOUN
easat-2270	90	5	serves	serve	VERB
easat-2270	90	6	the	the	DET
easat-2270	90	7	purpose	purpose	NOUN
easat-2270	90	8	of	of	ADP
easat-2270	90	9	tax	tax	NOUN
easat-2270	90	10	savings	saving	NOUN
easat-2270	90	11	and	and	CCONJ
easat-2270	90	12	for	for	ADP
easat-2270	90	13	the	the	DET
easat-2270	90	14	reason	reason	NOUN
easat-2270	90	15	that	that	PRON
easat-2270	90	16	through	through	ADP
easat-2270	90	17	it	it	PRON
easat-2270	90	18	tax	tax	NOUN
easat-2270	90	19	evasion	evasion	NOUN
easat-2270	90	20	in	in	ADP
easat-2270	90	21	one	one	NUM
easat-2270	90	22	tax	tax	NOUN
easat-2270	90	23	(	(	PUNCT
easat-2270	90	24	e.g.	e.g.	ADV
easat-2270	90	25	,	,	PUNCT
easat-2270	90	26	income	income	NOUN
easat-2270	90	27	tax	tax	NOUN
easat-2270	90	28	)	)	PUNCT
easat-2270	90	29	is	be	AUX
easat-2270	90	30	neutralized	neutralize	VERB
easat-2270	90	31	with	with	ADP
easat-2270	90	32	the	the	DET
easat-2270	90	33	simultaneous	simultaneous	ADJ
easat-2270	90	34	submission	submission	NOUN
easat-2270	90	35	of	of	ADP
easat-2270	90	36	the	the	DET
easat-2270	90	37	taxpayer	taxpayer	NOUN
easat-2270	90	38	to	to	ADP
easat-2270	90	39	other	other	ADJ
easat-2270	90	40	taxes	taxis	NOUN
easat-2270	90	41	(	(	PUNCT
easat-2270	90	42	consumption	consumption	NOUN
easat-2270	90	43	,	,	PUNCT
easat-2270	90	44	luxury	luxury	NOUN
easat-2270	90	45	,	,	PUNCT
easat-2270	90	46	transactions	transaction	NOUN
easat-2270	90	47	,	,	PUNCT
easat-2270	90	48	etc	etc	X
easat-2270	90	49	.	.	X
easat-2270	90	50	a.	a.	NOUN
easat-2270	90	51	)	)	PUNCT
easat-2270	90	52	or	or	CCONJ
easat-2270	90	53	tax	tax	NOUN
easat-2270	90	54	evasion	evasion	NOUN
easat-2270	90	55	in	in	ADP
easat-2270	90	56	one	one	NUM
easat-2270	90	57	tax	tax	NOUN
easat-2270	90	58	with	with	ADP
easat-2270	90	59	the	the	DET
easat-2270	90	60	parallel	parallel	ADJ
easat-2270	90	61	operation	operation	NOUN
easat-2270	90	62	of	of	ADP
easat-2270	90	63	another	another	DET
easat-2270	90	64	tax	tax	NOUN
easat-2270	90	65	(	(	PUNCT
easat-2270	90	66	e.g.	e.g.	ADV
easat-2270	90	67	,	,	PUNCT
easat-2270	90	68	income	income	NOUN
easat-2270	90	69	tax	tax	NOUN
easat-2270	90	70	wealth	wealth	NOUN
easat-2270	90	71	tax	tax	NOUN
easat-2270	90	72	)	)	PUNCT
easat-2270	90	73	is	be	AUX
easat-2270	90	74	still	still	ADV
easat-2270	90	75	controlled	control	VERB
easat-2270	90	76	.	.	PUNCT
easat-2270	91	1	as	as	ADV
easat-2270	91	2	far	far	ADV
easat-2270	91	3	as	as	SCONJ
easat-2270	91	4	the	the	DET
easat-2270	91	5	socio	socio	NOUN
easat-2270	91	6	-	-	PUNCT
easat-2270	91	7	economic	economic	ADJ
easat-2270	91	8	function	function	NOUN
easat-2270	91	9	of	of	ADP
easat-2270	91	10	the	the	DET
easat-2270	91	11	tax	tax	NOUN
easat-2270	91	12	is	be	AUX
easat-2270	91	13	concerned	concern	VERB
easat-2270	91	14	,	,	PUNCT
easat-2270	91	15	it	it	PRON
easat-2270	91	16	is	be	AUX
easat-2270	91	17	served	serve	VERB
easat-2270	91	18	because	because	SCONJ
easat-2270	91	19	:	:	PUNCT
easat-2270	91	20	it	it	PRON
easat-2270	91	21	makes	make	VERB
easat-2270	91	22	it	it	PRON
easat-2270	91	23	technically	technically	ADV
easat-2270	91	24	possible	possible	ADJ
easat-2270	91	25	to	to	PART
easat-2270	91	26	serve	serve	VERB
easat-2270	91	27	more	more	ADJ
easat-2270	91	28	individual	individual	ADJ
easat-2270	91	29	purposes	purpose	NOUN
easat-2270	91	30	of	of	ADP
easat-2270	91	31	economic	economic	ADJ
easat-2270	91	32	policy	policy	NOUN
easat-2270	91	33	and	and	CCONJ
easat-2270	91	34	it	it	PRON
easat-2270	91	35	makes	make	VERB
easat-2270	91	36	it	it	PRON
easat-2270	91	37	possible	possible	ADJ
easat-2270	91	38	to	to	PART
easat-2270	91	39	serve	serve	VERB
easat-2270	91	40	a	a	DET
easat-2270	91	41	given	give	VERB
easat-2270	91	42	purpose	purpose	NOUN
easat-2270	91	43	more	more	ADV
easat-2270	91	44	fully	fully	ADV
easat-2270	91	45	(	(	PUNCT
easat-2270	91	46	barbas	barbas	PROPN
easat-2270	91	47	,	,	PUNCT
easat-2270	91	48	finokaliotis	finokaliotis	NOUN
easat-2270	91	49	,	,	PUNCT
easat-2270	91	50	2011	2011	NUM
easat-2270	91	51	)	)	PUNCT
easat-2270	91	52	.	.	PUNCT
easat-2270	92	1	but	but	CCONJ
easat-2270	92	2	as	as	ADV
easat-2270	92	3	far	far	ADV
easat-2270	92	4	as	as	SCONJ
easat-2270	92	5	the	the	DET
easat-2270	92	6	socio	socio	NOUN
easat-2270	92	7	-	-	PUNCT
easat-2270	92	8	political	political	ADJ
easat-2270	92	9	function	function	NOUN
easat-2270	92	10	of	of	ADP
easat-2270	92	11	multiple	multiple	ADJ
easat-2270	92	12	taxation	taxation	NOUN
easat-2270	92	13	is	be	AUX
easat-2270	92	14	concerned	concern	VERB
easat-2270	92	15	:	:	PUNCT
easat-2270	92	16	that	that	PRON
easat-2270	92	17	is	is	ADV
easat-2270	92	18	,	,	PUNCT
easat-2270	92	19	the	the	DET
easat-2270	92	20	purpose	purpose	NOUN
easat-2270	92	21	of	of	ADP
easat-2270	92	22	combating	combat	VERB
easat-2270	92	23	income	income	NOUN
easat-2270	92	24	inequality	inequality	NOUN
easat-2270	92	25	is	be	AUX
easat-2270	92	26	more	more	ADV
easat-2270	92	27	fully	fully	ADV
easat-2270	92	28	served	serve	VERB
easat-2270	92	29	when	when	SCONJ
easat-2270	92	30	more	more	ADJ
easat-2270	92	31	taxes	taxis	NOUN
easat-2270	92	32	operate	operate	VERB
easat-2270	92	33	than	than	ADP
easat-2270	92	34	when	when	SCONJ
easat-2270	92	35	there	there	PRON
easat-2270	92	36	is	be	VERB
easat-2270	92	37	a	a	DET
easat-2270	92	38	single	single	ADJ
easat-2270	92	39	tax	tax	NOUN
easat-2270	92	40	,	,	PUNCT
easat-2270	92	41	e.g.	e.g.	ADV
easat-2270	92	42	the	the	DET
easat-2270	92	43	income	income	NOUN
easat-2270	92	44	tax	tax	NOUN
easat-2270	92	45	,	,	PUNCT
easat-2270	92	46	because	because	SCONJ
easat-2270	92	47	with	with	ADP
easat-2270	92	48	the	the	DET
easat-2270	92	49	coexistence	coexistence	NOUN
easat-2270	92	50	of	of	ADP
easat-2270	92	51	more	more	ADJ
easat-2270	92	52	taxes	taxis	NOUN
easat-2270	92	53	,	,	PUNCT
easat-2270	92	54	you	you	PRON
easat-2270	92	55	combat	combat	VERB
easat-2270	92	56	income	income	NOUN
easat-2270	92	57	inequality	inequality	NOUN
easat-2270	92	58	repressively	repressively	ADV
easat-2270	92	59	and	and	CCONJ
easat-2270	92	60	proactively	proactively	ADV
easat-2270	92	61	,	,	PUNCT
easat-2270	92	62	with	with	ADP
easat-2270	92	63	multiple	multiple	ADJ
easat-2270	92	64	taxation	taxation	NOUN
easat-2270	92	65	,	,	PUNCT
easat-2270	92	66	the	the	DET
easat-2270	92	67	subjective	subjective	ADJ
easat-2270	92	68	tax	tax	NOUN
easat-2270	92	69	burden	burden	NOUN
easat-2270	92	70	is	be	AUX
easat-2270	92	71	reduced	reduce	VERB
easat-2270	92	72	because	because	SCONJ
easat-2270	92	73	:	:	PUNCT
easat-2270	92	74	taxpayers	taxpayer	NOUN
easat-2270	92	75	are	be	AUX
easat-2270	92	76	served	serve	VERB
easat-2270	92	77	because	because	SCONJ
easat-2270	92	78	the	the	DET
easat-2270	92	79	subjective	subjective	ADJ
easat-2270	92	80	burden	burden	NOUN
easat-2270	92	81	from	from	ADP
easat-2270	92	82	taxation	taxation	NOUN
easat-2270	92	83	is	be	AUX
easat-2270	92	84	lower	low	ADJ
easat-2270	92	85	when	when	SCONJ
easat-2270	92	86	the	the	DET
easat-2270	92	87	number	number	NOUN
easat-2270	92	88	of	of	ADP
easat-2270	92	89	taxes	taxis	NOUN
easat-2270	92	90	is	be	AUX
easat-2270	92	91	greater	great	ADJ
easat-2270	92	92	and	and	CCONJ
easat-2270	92	93	because	because	SCONJ
easat-2270	92	94	it	it	PRON
easat-2270	92	95	becomes	become	VERB
easat-2270	92	96	financially	financially	ADV
easat-2270	92	97	easier	easy	ADJ
easat-2270	92	98	to	to	PART
easat-2270	92	99	fulfill	fulfill	VERB
easat-2270	92	100	tax	tax	NOUN
easat-2270	92	101	obligations	obligation	NOUN
easat-2270	92	102	(	(	PUNCT
easat-2270	92	103	barbas	barbas	PROPN
easat-2270	92	104	and	and	CCONJ
easat-2270	92	105	finokaliotis	finokaliotis	PROPN
easat-2270	92	106	,	,	PUNCT
easat-2270	92	107	2011	2011	NUM
easat-2270	92	108	)	)	PUNCT
easat-2270	92	109	.	.	PUNCT
easat-2270	93	1	4	4	X
easat-2270	93	2	.	.	X
easat-2270	93	3	the	the	DET
easat-2270	93	4	intention	intention	NOUN
easat-2270	93	5	of	of	ADP
easat-2270	93	6	the	the	DET
easat-2270	93	7	tax	tax	NOUN
easat-2270	93	8	legislator	legislator	NOUN
easat-2270	93	9	one	one	NUM
easat-2270	93	10	of	of	ADP
easat-2270	93	11	the	the	DET
easat-2270	93	12	criteria	criterion	NOUN
easat-2270	93	13	classifies	classify	VERB
easat-2270	93	14	taxes	taxis	NOUN
easat-2270	93	15	into	into	ADP
easat-2270	93	16	direct	direct	ADJ
easat-2270	93	17	and	and	CCONJ
easat-2270	93	18	indirect	indirect	ADJ
easat-2270	93	19	.	.	PUNCT
easat-2270	94	1	the	the	DET
easat-2270	94	2	distinction	distinction	NOUN
easat-2270	94	3	between	between	ADP
easat-2270	94	4	direct	direct	ADJ
easat-2270	94	5	and	and	CCONJ
easat-2270	94	6	indirect	indirect	ADJ
easat-2270	94	7	taxes	taxis	NOUN
easat-2270	94	8	has	have	AUX
easat-2270	94	9	prevailed	prevail	VERB
easat-2270	94	10	in	in	ADP
easat-2270	94	11	both	both	DET
easat-2270	94	12	theory	theory	NOUN
easat-2270	94	13	and	and	CCONJ
easat-2270	94	14	practice	practice	NOUN
easat-2270	94	15	for	for	ADP
easat-2270	94	16	a	a	DET
easat-2270	94	17	long	long	ADJ
easat-2270	94	18	time	time	NOUN
easat-2270	94	19	.	.	PUNCT
easat-2270	95	1	however	however	ADV
easat-2270	95	2	,	,	PUNCT
easat-2270	95	3	the	the	DET
easat-2270	95	4	distinction	distinction	NOUN
easat-2270	95	5	is	be	AUX
easat-2270	95	6	not	not	PART
easat-2270	95	7	always	always	ADV
easat-2270	95	8	easy	easy	ADJ
easat-2270	95	9	.	.	PUNCT
easat-2270	96	1	the	the	DET
easat-2270	96	2	problem	problem	NOUN
easat-2270	96	3	of	of	ADP
easat-2270	96	4	discrimination	discrimination	NOUN
easat-2270	96	5	exists	exist	VERB
easat-2270	96	6	especially	especially	ADV
easat-2270	96	7	if	if	SCONJ
easat-2270	96	8	we	we	PRON
easat-2270	96	9	adopt	adopt	VERB
easat-2270	96	10	as	as	ADP
easat-2270	96	11	a	a	DET
easat-2270	96	12	criterion	criterion	NOUN
easat-2270	96	13	of	of	ADP
easat-2270	96	14	the	the	DET
easat-2270	96	15	above	above	ADJ
easat-2270	96	16	discrimination	discrimination	NOUN
easat-2270	96	17	the	the	DET
easat-2270	96	18	possibility	possibility	NOUN
easat-2270	96	19	or	or	CCONJ
easat-2270	96	20	not	not	PART
easat-2270	96	21	of	of	ADP
easat-2270	96	22	the	the	DET
easat-2270	96	23	taxpayer	taxpayer	NOUN
easat-2270	96	24	,	,	PUNCT
easat-2270	96	25	as	as	SCONJ
easat-2270	96	26	he	he	PRON
easat-2270	96	27	transfers	transfer	VERB
easat-2270	96	28	to	to	ADP
easat-2270	96	29	other	other	ADJ
easat-2270	96	30	individuals	individual	NOUN
easat-2270	96	31	with	with	ADP
easat-2270	96	32	whom	whom	PRON
easat-2270	96	33	he	he	PRON
easat-2270	96	34	transacts	transact	VERB
easat-2270	96	35	,	,	PUNCT
easat-2270	96	36	the	the	DET
easat-2270	96	37	tax	tax	NOUN
easat-2270	96	38	burden	burden	NOUN
easat-2270	96	39	for	for	ADP
easat-2270	96	40	which	which	PRON
easat-2270	96	41	he	he	PRON
easat-2270	96	42	is	be	AUX
easat-2270	96	43	liable	liable	ADJ
easat-2270	96	44	.	.	PUNCT
easat-2270	97	1	based	base	VERB
easat-2270	97	2	on	on	ADP
easat-2270	97	3	this	this	DET
easat-2270	97	4	criterion	criterion	NOUN
easat-2270	97	5	,	,	PUNCT
easat-2270	97	6	direct	direct	ADJ
easat-2270	97	7	taxes	taxis	NOUN
easat-2270	97	8	are	be	AUX
easat-2270	97	9	considered	consider	VERB
easat-2270	97	10	to	to	PART
easat-2270	97	11	be	be	AUX
easat-2270	97	12	those	those	DET
easat-2270	97	13	taxes	taxis	NOUN
easat-2270	97	14	which	which	PRON
easat-2270	97	15	the	the	DET
easat-2270	97	16	debtor	debtor	NOUN
easat-2270	97	17	can	can	AUX
easat-2270	97	18	not	not	PART
easat-2270	97	19	shift	shift	VERB
easat-2270	97	20	,	,	PUNCT
easat-2270	97	21	such	such	ADJ
easat-2270	97	22	as	as	ADP
easat-2270	97	23	personal	personal	ADJ
easat-2270	97	24	income	income	NOUN
easat-2270	97	25	taxes	taxis	NOUN
easat-2270	97	26	that	that	PRON
easat-2270	97	27	are	be	AUX
easat-2270	97	28	withheld	withhold	VERB
easat-2270	97	29	from	from	ADP
easat-2270	97	30	his	his	PRON
easat-2270	97	31	wages	wage	NOUN
easat-2270	97	32	.	.	PUNCT
easat-2270	98	1	on	on	ADP
easat-2270	98	2	the	the	DET
easat-2270	98	3	contrary	contrary	ADJ
easat-2270	98	4	,	,	PUNCT
easat-2270	98	5	indirect	indirect	ADJ
easat-2270	98	6	taxes	taxis	NOUN
easat-2270	98	7	,	,	PUNCT
easat-2270	98	8	based	base	VERB
easat-2270	98	9	on	on	ADP
easat-2270	98	10	the	the	DET
easat-2270	98	11	above	above	ADJ
easat-2270	98	12	criterion	criterion	NOUN
easat-2270	98	13	,	,	PUNCT
easat-2270	98	14	are	be	AUX
easat-2270	98	15	characterized	characterize	VERB
easat-2270	98	16	the	the	DET
easat-2270	98	17	taxes	taxis	NOUN
easat-2270	98	18	which	which	PRON
easat-2270	98	19	the	the	DET
easat-2270	98	20	debtor	debtor	NOUN
easat-2270	98	21	has	have	VERB
easat-2270	98	22	the	the	DET
easat-2270	98	23	possibility	possibility	NOUN
easat-2270	98	24	to	to	PART
easat-2270	98	25	pass	pass	VERB
easat-2270	98	26	on	on	ADP
easat-2270	98	27	part	part	NOUN
easat-2270	98	28	or	or	CCONJ
easat-2270	98	29	the	the	DET
easat-2270	98	30	whole	whole	ADJ
easat-2270	98	31	amount	amount	NOUN
easat-2270	98	32	to	to	ADP
easat-2270	98	33	other	other	ADJ
easat-2270	98	34	individuals	individual	NOUN
easat-2270	98	35	.	.	PUNCT
easat-2270	99	1	an	an	DET
easat-2270	99	2	example	example	NOUN
easat-2270	99	3	is	be	AUX
easat-2270	99	4	the	the	DET
easat-2270	99	5	imposition	imposition	NOUN
easat-2270	99	6	of	of	ADP
easat-2270	99	7	a	a	DET
easat-2270	99	8	tax	tax	NOUN
easat-2270	99	9	on	on	ADP
easat-2270	99	10	cigarettes	cigarette	NOUN
easat-2270	99	11	where	where	SCONJ
easat-2270	99	12	the	the	DET
easat-2270	99	13	tobacco	tobacco	NOUN
easat-2270	99	14	manufacturer	manufacturer	NOUN
easat-2270	99	15	can	can	AUX
easat-2270	99	16	transfer	transfer	VERB
easat-2270	99	17	to	to	ADP
easat-2270	99	18	the	the	DET
easat-2270	99	19	consumer	consumer	NOUN
easat-2270	99	20	an	an	DET
easat-2270	99	21	equal	equal	ADJ
easat-2270	99	22	increase	increase	NOUN
easat-2270	99	23	in	in	ADP
easat-2270	99	24	the	the	DET
easat-2270	99	25	price	price	NOUN
easat-2270	99	26	of	of	ADP
easat-2270	99	27	cigarettes	cigarette	NOUN
easat-2270	99	28	.	.	PUNCT
easat-2270	100	1	however	however	ADV
easat-2270	100	2	,	,	PUNCT
easat-2270	100	3	the	the	DET
easat-2270	100	4	above	above	ADJ
easat-2270	100	5	criterion	criterion	NOUN
easat-2270	100	6	is	be	AUX
easat-2270	100	7	not	not	PART
easat-2270	100	8	absolutely	absolutely	ADV
easat-2270	100	9	stable	stable	ADJ
easat-2270	100	10	.	.	PUNCT
easat-2270	101	1	the	the	DET
easat-2270	101	2	reason	reason	NOUN
easat-2270	101	3	is	be	AUX
easat-2270	101	4	that	that	SCONJ
easat-2270	101	5	under	under	ADP
easat-2270	101	6	certain	certain	ADJ
easat-2270	101	7	conditions	condition	NOUN
easat-2270	101	8	it	it	PRON
easat-2270	101	9	is	be	AUX
easat-2270	101	10	possible	possible	ADJ
easat-2270	101	11	to	to	PART
easat-2270	101	12	transfer	transfer	VERB
easat-2270	101	13	the	the	DET
easat-2270	101	14	considered	consider	VERB
easat-2270	101	15	as	as	ADP
easat-2270	101	16	direct	direct	ADJ
easat-2270	101	17	taxes	taxis	NOUN
easat-2270	101	18	,	,	PUNCT
easat-2270	101	19	while	while	SCONJ
easat-2270	101	20	the	the	DET
easat-2270	101	21	transfer	transfer	NOUN
easat-2270	101	22	of	of	ADP
easat-2270	101	23	the	the	DET
easat-2270	101	24	considered	consider	VERB
easat-2270	101	25	as	as	ADP
easat-2270	101	26	indirect	indirect	ADJ
easat-2270	101	27	taxes	taxis	NOUN
easat-2270	101	28	is	be	AUX
easat-2270	101	29	not	not	PART
easat-2270	101	30	possible	possible	ADJ
easat-2270	101	31	(	(	PUNCT
easat-2270	101	32	barbas	barbas	PROPN
easat-2270	101	33	and	and	CCONJ
easat-2270	101	34	finokaliotis	finokaliotis	PROPN
easat-2270	101	35	,	,	PUNCT
easat-2270	101	36	2011	2011	NUM
easat-2270	101	37	)	)	PUNCT
easat-2270	101	38	.	.	PUNCT
easat-2270	102	1	the	the	DET
easat-2270	102	2	oecd	oecd	PROPN
easat-2270	102	3	argues	argue	VERB
easat-2270	102	4	that	that	SCONJ
easat-2270	102	5	in	in	ADP
easat-2270	102	6	terms	term	NOUN
easat-2270	102	7	of	of	ADP
easat-2270	102	8	stabilization	stabilization	NOUN
easat-2270	102	9	,	,	PUNCT
easat-2270	102	10	indirect	indirect	ADJ
easat-2270	102	11	taxes	taxis	NOUN
easat-2270	102	12	borne	bear	VERB
easat-2270	102	13	by	by	ADP
easat-2270	102	14	households	household	NOUN
easat-2270	102	15	raise	raise	VERB
easat-2270	102	16	the	the	DET
easat-2270	102	17	prices	price	NOUN
easat-2270	102	18	of	of	ADP
easat-2270	102	19	the	the	DET
easat-2270	102	20	products	product	NOUN
easat-2270	102	21	on	on	ADP
easat-2270	102	22	which	which	PRON
easat-2270	102	23	they	they	PRON
easat-2270	102	24	are	be	AUX
easat-2270	102	25	levied	levy	VERB
easat-2270	102	26	and	and	CCONJ
easat-2270	102	27	reduce	reduce	VERB
easat-2270	102	28	real	real	ADJ
easat-2270	102	29	income	income	NOUN
easat-2270	102	30	.	.	PUNCT
easat-2270	103	1	a	a	DET
easat-2270	103	2	decrease	decrease	NOUN
easat-2270	103	3	in	in	ADP
easat-2270	103	4	real	real	ADJ
easat-2270	103	5	income	income	NOUN
easat-2270	103	6	causes	cause	VERB
easat-2270	103	7	a	a	DET
easat-2270	103	8	decrease	decrease	NOUN
easat-2270	103	9	in	in	ADP
easat-2270	103	10	consumption	consumption	NOUN
easat-2270	103	11	and	and	CCONJ
easat-2270	103	12	therefore	therefore	ADV
easat-2270	103	13	in	in	ADP
easat-2270	103	14	aggregate	aggregate	ADJ
easat-2270	103	15	demand	demand	NOUN
easat-2270	103	16	.	.	PUNCT
easat-2270	104	1	the	the	DET
easat-2270	104	2	magnitude	magnitude	NOUN
easat-2270	104	3	of	of	ADP
easat-2270	104	4	the	the	DET
easat-2270	104	5	effects	effect	NOUN
easat-2270	104	6	of	of	ADP
easat-2270	104	7	indirect	indirect	ADJ
easat-2270	104	8	taxes	taxis	NOUN
easat-2270	104	9	depends	depend	VERB
easat-2270	104	10	on	on	ADP
easat-2270	104	11	whether	whether	SCONJ
easat-2270	104	12	consumers	consumer	NOUN
easat-2270	104	13	perceive	perceive	VERB
easat-2270	104	14	that	that	SCONJ
easat-2270	104	15	the	the	DET
easat-2270	104	16	imposition	imposition	NOUN
easat-2270	104	17	of	of	ADP
easat-2270	104	18	the	the	DET
easat-2270	104	19	tax	tax	NOUN
easat-2270	104	20	reduces	reduce	VERB
easat-2270	104	21	real	real	ADJ
easat-2270	104	22	income	income	NOUN
easat-2270	104	23	.	.	PUNCT
easat-2270	105	1	from	from	ADP
easat-2270	105	2	the	the	DET
easat-2270	105	3	point	point	NOUN
easat-2270	105	4	of	of	ADP
easat-2270	105	5	view	view	NOUN
easat-2270	105	6	of	of	ADP
easat-2270	105	7	fair	fair	ADJ
easat-2270	105	8	distribution	distribution	NOUN
easat-2270	105	9	of	of	ADP
easat-2270	105	10	income	income	NOUN
easat-2270	105	11	,	,	PUNCT
easat-2270	105	12	a	a	DET
easat-2270	105	13	fairer	fair	ADJ
easat-2270	105	14	distribution	distribution	NOUN
easat-2270	105	15	of	of	ADP
easat-2270	105	16	income	income	NOUN
easat-2270	105	17	exists	exist	VERB
easat-2270	105	18	when	when	SCONJ
easat-2270	105	19	the	the	DET
easat-2270	105	20	tax1533	tax1533	PROPN
easat-2270	105	21	edelweiss	edelweiss	PROPN
easat-2270	105	22	applied	apply	VERB
easat-2270	105	23	science	science	NOUN
easat-2270	105	24	and	and	CCONJ
easat-2270	105	25	technology	technology	NOUN
easat-2270	105	26	issn	issn	PROPN
easat-2270	105	27	:	:	PUNCT
easat-2270	105	28	2576	2576	NUM
easat-2270	105	29	-	-	SYM
easat-2270	105	30	8484	8484	NUM
easat-2270	105	31	vol	vol	NOUN
easat-2270	105	32	.	.	PROPN
easat-2270	105	33	8	8	NUM
easat-2270	105	34	,	,	PUNCT
easat-2270	105	35	no	no	INTJ
easat-2270	105	36	.	.	NOUN
easat-2270	105	37	6	6	NUM
easat-2270	105	38	:	:	SYM
easat-2270	105	39	1529	1529	NUM
easat-2270	105	40	-	-	SYM
easat-2270	105	41	1537	1537	NUM
easat-2270	105	42	,	,	PUNCT
easat-2270	105	43	2024	2024	NUM
easat-2270	105	44	doi	doi	NOUN
easat-2270	105	45	:	:	PUNCT
easat-2270	105	46	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	105	47	©	©	PROPN
easat-2270	105	48	2024	2024	NUM
easat-2270	105	49	by	by	ADP
easat-2270	105	50	the	the	DET
easat-2270	105	51	authors	author	NOUN
easat-2270	105	52	;	;	PUNCT
easat-2270	105	53	licensee	licensee	PROPN
easat-2270	105	54	learning	learning	NOUN
easat-2270	105	55	gate	gate	NOUN
easat-2270	105	56	imposed	impose	VERB
easat-2270	105	57	limits	limit	NOUN
easat-2270	105	58	income	income	NOUN
easat-2270	105	59	differences	difference	NOUN
easat-2270	105	60	and	and	CCONJ
easat-2270	105	61	sets	set	VERB
easat-2270	105	62	higher	high	ADJ
easat-2270	105	63	taxation	taxation	NOUN
easat-2270	105	64	on	on	ADP
easat-2270	105	65	the	the	DET
easat-2270	105	66	highest	high	ADJ
easat-2270	105	67	incomes	income	NOUN
easat-2270	105	68	while	while	SCONJ
easat-2270	105	69	at	at	ADP
easat-2270	105	70	the	the	DET
easat-2270	105	71	same	same	ADJ
easat-2270	105	72	time	time	NOUN
easat-2270	105	73	taking	take	VERB
easat-2270	105	74	into	into	ADP
easat-2270	105	75	account	account	NOUN
easat-2270	105	76	the	the	DET
easat-2270	105	77	personal	personal	ADJ
easat-2270	105	78	circumstances	circumstance	NOUN
easat-2270	105	79	(	(	PUNCT
easat-2270	105	80	wealth	wealth	NOUN
easat-2270	105	81	,	,	PUNCT
easat-2270	105	82	marital	marital	ADJ
easat-2270	105	83	status	status	NOUN
easat-2270	105	84	,	,	PUNCT
easat-2270	105	85	etc	etc	X
easat-2270	105	86	.	.	X
easat-2270	105	87	)	)	PUNCT
easat-2270	105	88	of	of	ADP
easat-2270	105	89	the	the	DET
easat-2270	105	90	taxpayers	taxpayer	NOUN
easat-2270	105	91	.	.	PUNCT
easat-2270	106	1	while	while	SCONJ
easat-2270	106	2	direct	direct	ADJ
easat-2270	106	3	taxes	taxis	NOUN
easat-2270	106	4	meet	meet	VERB
easat-2270	106	5	both	both	PRON
easat-2270	106	6	of	of	ADP
easat-2270	106	7	the	the	DET
easat-2270	106	8	above	above	ADJ
easat-2270	106	9	conditions	condition	NOUN
easat-2270	106	10	,	,	PUNCT
easat-2270	106	11	indirect	indirect	ADJ
easat-2270	106	12	taxes	taxis	NOUN
easat-2270	106	13	do	do	VERB
easat-2270	106	14	not	not	PART
easat-2270	106	15	.	.	PUNCT
easat-2270	107	1	therefore	therefore	ADV
easat-2270	107	2	,	,	PUNCT
easat-2270	107	3	direct	direct	ADJ
easat-2270	107	4	taxes	taxis	NOUN
easat-2270	107	5	provided	provide	VERB
easat-2270	107	6	that	that	SCONJ
easat-2270	107	7	the	the	DET
easat-2270	107	8	tax	tax	NOUN
easat-2270	107	9	services	service	NOUN
easat-2270	107	10	have	have	VERB
easat-2270	107	11	the	the	DET
easat-2270	107	12	required	require	VERB
easat-2270	107	13	organization	organization	NOUN
easat-2270	107	14	and	and	CCONJ
easat-2270	107	15	the	the	DET
easat-2270	107	16	means	mean	NOUN
easat-2270	107	17	of	of	ADP
easat-2270	107	18	certifying	certify	VERB
easat-2270	107	19	and	and	CCONJ
easat-2270	107	20	collecting	collect	VERB
easat-2270	107	21	the	the	DET
easat-2270	107	22	income	income	NOUN
easat-2270	107	23	tax	tax	NOUN
easat-2270	107	24	from	from	ADP
easat-2270	107	25	the	the	DET
easat-2270	107	26	debtors	debtor	NOUN
easat-2270	107	27	are	be	AUX
easat-2270	107	28	an	an	DET
easat-2270	107	29	effective	effective	ADJ
easat-2270	107	30	means	mean	NOUN
easat-2270	107	31	of	of	ADP
easat-2270	107	32	redistributing	redistribute	VERB
easat-2270	107	33	the	the	DET
easat-2270	107	34	income	income	NOUN
easat-2270	107	35	and	and	CCONJ
easat-2270	107	36	achieving	achieve	VERB
easat-2270	107	37	a	a	DET
easat-2270	107	38	socially	socially	ADV
easat-2270	107	39	fairer	fair	ADJ
easat-2270	107	40	tax	tax	NOUN
easat-2270	107	41	system	system	NOUN
easat-2270	107	42	.	.	PUNCT
easat-2270	108	1	the	the	DET
easat-2270	108	2	taxation	taxation	NOUN
easat-2270	108	3	of	of	ADP
easat-2270	108	4	property	property	NOUN
easat-2270	108	5	,	,	PUNCT
easat-2270	108	6	in	in	ADP
easat-2270	108	7	addition	addition	NOUN
easat-2270	108	8	to	to	ADP
easat-2270	108	9	the	the	DET
easat-2270	108	10	taxation	taxation	NOUN
easat-2270	108	11	of	of	ADP
easat-2270	108	12	the	the	DET
easat-2270	108	13	income	income	NOUN
easat-2270	108	14	derived	derive	VERB
easat-2270	108	15	from	from	ADP
easat-2270	108	16	it	it	PRON
easat-2270	108	17	,	,	PUNCT
easat-2270	108	18	is	be	AUX
easat-2270	108	19	imposed	impose	VERB
easat-2270	108	20	for	for	ADP
easat-2270	108	21	many	many	ADJ
easat-2270	108	22	reasons	reason	NOUN
easat-2270	108	23	.	.	PUNCT
easat-2270	109	1	the	the	DET
easat-2270	109	2	arguments	argument	NOUN
easat-2270	109	3	commonly	commonly	ADV
easat-2270	109	4	advanced	advance	VERB
easat-2270	109	5	in	in	ADP
easat-2270	109	6	favor	favor	NOUN
easat-2270	109	7	of	of	ADP
easat-2270	109	8	separate	separate	ADJ
easat-2270	109	9	property	property	NOUN
easat-2270	109	10	taxation	taxation	NOUN
easat-2270	109	11	can	can	AUX
easat-2270	109	12	be	be	AUX
easat-2270	109	13	classified	classify	VERB
easat-2270	109	14	into	into	ADP
easat-2270	109	15	five	five	NUM
easat-2270	109	16	main	main	ADJ
easat-2270	109	17	categories	category	NOUN
easat-2270	109	18	:	:	PUNCT
easat-2270	109	19	reasons	reason	NOUN
easat-2270	109	20	of	of	ADP
easat-2270	109	21	social	social	ADJ
easat-2270	109	22	justice	justice	NOUN
easat-2270	109	23	,	,	PUNCT
easat-2270	109	24	favorable	favorable	ADJ
easat-2270	109	25	economic	economic	ADJ
easat-2270	109	26	effects	effect	NOUN
easat-2270	109	27	,	,	PUNCT
easat-2270	109	28	increased	increase	VERB
easat-2270	109	29	tax	tax	NOUN
easat-2270	109	30	revenue	revenue	NOUN
easat-2270	109	31	,	,	PUNCT
easat-2270	109	32	tax	tax	NOUN
easat-2270	109	33	advantages	advantage	NOUN
easat-2270	109	34	,	,	PUNCT
easat-2270	109	35	the	the	DET
easat-2270	109	36	retributive	retributive	ADJ
easat-2270	109	37	nature	nature	NOUN
easat-2270	109	38	of	of	ADP
easat-2270	109	39	property	property	NOUN
easat-2270	109	40	taxes	taxis	NOUN
easat-2270	109	41	.	.	PUNCT
easat-2270	110	1	reasons	reason	NOUN
easat-2270	110	2	of	of	ADP
easat-2270	110	3	social	social	ADJ
easat-2270	110	4	justice	justice	NOUN
easat-2270	110	5	:	:	PUNCT
easat-2270	110	6	separate	separate	ADJ
easat-2270	110	7	taxation	taxation	NOUN
easat-2270	110	8	of	of	ADP
easat-2270	110	9	property	property	NOUN
easat-2270	110	10	is	be	AUX
easat-2270	110	11	imposed	impose	VERB
easat-2270	110	12	for	for	ADP
easat-2270	110	13	reasons	reason	NOUN
easat-2270	110	14	of	of	ADP
easat-2270	110	15	social	social	ADJ
easat-2270	110	16	justice	justice	NOUN
easat-2270	110	17	,	,	PUNCT
easat-2270	110	18	because	because	SCONJ
easat-2270	110	19	it	it	PRON
easat-2270	110	20	promotes	promote	VERB
easat-2270	110	21	both	both	CCONJ
easat-2270	110	22	the	the	DET
easat-2270	110	23	principle	principle	NOUN
easat-2270	110	24	of	of	ADP
easat-2270	110	25	horizontal	horizontal	ADJ
easat-2270	110	26	and	and	CCONJ
easat-2270	110	27	vertical	vertical	ADJ
easat-2270	110	28	tax	tax	NOUN
easat-2270	110	29	equality	equality	NOUN
easat-2270	110	30	,	,	PUNCT
easat-2270	110	31	which	which	PRON
easat-2270	110	32	can	can	AUX
easat-2270	110	33	not	not	PART
easat-2270	110	34	be	be	AUX
easat-2270	110	35	done	do	VERB
easat-2270	110	36	by	by	ADP
easat-2270	110	37	income	income	NOUN
easat-2270	110	38	taxation	taxation	NOUN
easat-2270	110	39	alone	alone	ADV
easat-2270	110	40	even	even	ADV
easat-2270	110	41	if	if	SCONJ
easat-2270	110	42	we	we	PRON
easat-2270	110	43	impose	impose	VERB
easat-2270	110	44	higher	high	ADJ
easat-2270	110	45	tax	tax	NOUN
easat-2270	110	46	rates	rate	NOUN
easat-2270	110	47	on	on	ADP
easat-2270	110	48	income	income	NOUN
easat-2270	110	49	from	from	ADP
easat-2270	110	50	property	property	NOUN
easat-2270	110	51	.	.	PUNCT
easat-2270	111	1	in	in	ADP
easat-2270	111	2	particular	particular	ADJ
easat-2270	111	3	,	,	PUNCT
easat-2270	111	4	it	it	PRON
easat-2270	111	5	is	be	AUX
easat-2270	111	6	argued	argue	VERB
easat-2270	111	7	that	that	SCONJ
easat-2270	111	8	property	property	NOUN
easat-2270	111	9	taxes	taxis	NOUN
easat-2270	111	10	do	do	AUX
easat-2270	111	11	not	not	PART
easat-2270	111	12	meet	meet	VERB
easat-2270	111	13	the	the	DET
easat-2270	111	14	principles	principle	NOUN
easat-2270	111	15	of	of	ADP
easat-2270	111	16	either	either	CCONJ
easat-2270	111	17	vertical	vertical	ADJ
easat-2270	111	18	or	or	CCONJ
easat-2270	111	19	horizontal	horizontal	ADJ
easat-2270	111	20	tax	tax	NOUN
easat-2270	111	21	equality	equality	NOUN
easat-2270	111	22	.	.	PUNCT
easat-2270	112	1	the	the	DET
easat-2270	112	2	reasons	reason	NOUN
easat-2270	112	3	put	put	VERB
easat-2270	112	4	forward	forward	ADV
easat-2270	112	5	mainly	mainly	ADV
easat-2270	112	6	by	by	ADP
easat-2270	112	7	the	the	DET
easat-2270	112	8	oecd	oecd	PROPN
easat-2270	112	9	are	be	AUX
easat-2270	112	10	the	the	DET
easat-2270	112	11	following	following	NOUN
easat-2270	112	12	:	:	PUNCT
easat-2270	112	13	it	it	PRON
easat-2270	112	14	is	be	AUX
easat-2270	112	15	difficult	difficult	ADJ
easat-2270	112	16	to	to	PART
easat-2270	112	17	calculate	calculate	VERB
easat-2270	112	18	the	the	DET
easat-2270	112	19	additional	additional	ADJ
easat-2270	112	20	non	non	ADJ
easat-2270	112	21	-	-	ADJ
easat-2270	112	22	monetary	monetary	ADJ
easat-2270	112	23	benefits	benefit	NOUN
easat-2270	112	24	to	to	ADP
easat-2270	112	25	the	the	DET
easat-2270	112	26	property	property	NOUN
easat-2270	112	27	owner	owner	NOUN
easat-2270	112	28	in	in	ADP
easat-2270	112	29	the	the	DET
easat-2270	112	30	form	form	NOUN
easat-2270	112	31	of	of	ADP
easat-2270	112	32	independence	independence	NOUN
easat-2270	112	33	,	,	PUNCT
easat-2270	112	34	security	security	NOUN
easat-2270	112	35	and	and	CCONJ
easat-2270	112	36	opportunities	opportunity	NOUN
easat-2270	112	37	for	for	ADP
easat-2270	112	38	profitable	profitable	ADJ
easat-2270	112	39	investments	investment	NOUN
easat-2270	112	40	that	that	PRON
easat-2270	112	41	property	property	NOUN
easat-2270	112	42	ownership	ownership	NOUN
easat-2270	112	43	affords	afford	VERB
easat-2270	112	44	him	he	PRON
easat-2270	112	45	and	and	CCONJ
easat-2270	112	46	to	to	PART
easat-2270	112	47	impose	impose	VERB
easat-2270	112	48	a	a	DET
easat-2270	112	49	proportionate	proportionate	ADJ
easat-2270	112	50	taxation	taxation	NOUN
easat-2270	112	51	that	that	PRON
easat-2270	112	52	satisfies	satisfy	VERB
easat-2270	112	53	the	the	DET
easat-2270	112	54	principles	principle	NOUN
easat-2270	112	55	of	of	ADP
easat-2270	112	56	horizontality	horizontality	NOUN
easat-2270	112	57	and	and	CCONJ
easat-2270	112	58	vertical	vertical	ADJ
easat-2270	112	59	equality	equality	NOUN
easat-2270	112	60	.	.	PUNCT
easat-2270	113	1	the	the	DET
easat-2270	113	2	various	various	ADJ
easat-2270	113	3	exemptions	exemption	NOUN
easat-2270	113	4	and	and	CCONJ
easat-2270	113	5	exclusions	exclusion	NOUN
easat-2270	113	6	of	of	ADP
easat-2270	113	7	assets	asset	NOUN
easat-2270	113	8	,	,	PUNCT
easat-2270	113	9	usually	usually	ADV
easat-2270	113	10	recognized	recognize	VERB
easat-2270	113	11	mainly	mainly	ADV
easat-2270	113	12	for	for	ADP
easat-2270	113	13	tax	tax	NOUN
easat-2270	113	14	technical	technical	ADJ
easat-2270	113	15	reasons	reason	NOUN
easat-2270	113	16	,	,	PUNCT
easat-2270	113	17	definitely	definitely	ADV
easat-2270	113	18	hinder	hinder	VERB
easat-2270	113	19	the	the	DET
easat-2270	113	20	realization	realization	NOUN
easat-2270	113	21	of	of	ADP
easat-2270	113	22	tax	tax	NOUN
easat-2270	113	23	equality	equality	NOUN
easat-2270	113	24	.	.	PUNCT
easat-2270	114	1	the	the	DET
easat-2270	114	2	asset	asset	NOUN
easat-2270	114	3	valuation	valuation	NOUN
easat-2270	114	4	system	system	NOUN
easat-2270	114	5	has	have	VERB
easat-2270	114	6	many	many	ADJ
easat-2270	114	7	flaws	flaw	NOUN
easat-2270	114	8	and	and	CCONJ
easat-2270	114	9	does	do	AUX
easat-2270	114	10	not	not	PART
easat-2270	114	11	allow	allow	VERB
easat-2270	114	12	an	an	DET
easat-2270	114	13	accurate	accurate	ADJ
easat-2270	114	14	calculation	calculation	NOUN
easat-2270	114	15	of	of	ADP
easat-2270	114	16	the	the	DET
easat-2270	114	17	property	property	NOUN
easat-2270	114	18	's	's	PART
easat-2270	114	19	value	value	NOUN
easat-2270	114	20	.	.	PUNCT
easat-2270	115	1	problems	problem	NOUN
easat-2270	115	2	arise	arise	VERB
easat-2270	115	3	when	when	SCONJ
easat-2270	115	4	taxpayers	taxpayer	NOUN
easat-2270	115	5	'	'	PART
easat-2270	115	6	wealth	wealth	NOUN
easat-2270	115	7	changes	change	VERB
easat-2270	115	8	differently	differently	ADV
easat-2270	115	9	during	during	ADP
easat-2270	115	10	their	their	PRON
easat-2270	115	11	lifetime	lifetime	NOUN
easat-2270	115	12	,	,	PUNCT
easat-2270	115	13	as	as	SCONJ
easat-2270	115	14	is	be	AUX
easat-2270	115	15	often	often	ADV
easat-2270	115	16	the	the	DET
easat-2270	115	17	case	case	NOUN
easat-2270	115	18	.	.	PUNCT
easat-2270	116	1	thus	thus	ADV
easat-2270	116	2	,	,	PUNCT
easat-2270	116	3	if	if	SCONJ
easat-2270	116	4	two	two	NUM
easat-2270	116	5	people	people	NOUN
easat-2270	116	6	have	have	AUX
easat-2270	116	7	on	on	ADP
easat-2270	116	8	average	average	ADJ
easat-2270	116	9	the	the	DET
easat-2270	116	10	same	same	ADJ
easat-2270	116	11	wealth	wealth	NOUN
easat-2270	116	12	over	over	ADP
easat-2270	116	13	their	their	PRON
easat-2270	116	14	lifetimes	lifetime	NOUN
easat-2270	116	15	,	,	PUNCT
easat-2270	116	16	but	but	CCONJ
easat-2270	116	17	over	over	ADP
easat-2270	116	18	time	time	NOUN
easat-2270	116	19	the	the	DET
easat-2270	116	20	variation	variation	NOUN
easat-2270	116	21	in	in	ADP
easat-2270	116	22	one	one	NUM
easat-2270	116	23	's	's	PART
easat-2270	116	24	wealth	wealth	NOUN
easat-2270	116	25	is	be	AUX
easat-2270	116	26	greater	great	ADJ
easat-2270	116	27	than	than	ADP
easat-2270	116	28	the	the	DET
easat-2270	116	29	variation	variation	NOUN
easat-2270	116	30	in	in	ADP
easat-2270	116	31	the	the	DET
easat-2270	116	32	other	other	ADJ
easat-2270	116	33	's	's	PART
easat-2270	116	34	wealth	wealth	NOUN
easat-2270	116	35	,	,	PUNCT
easat-2270	116	36	the	the	DET
easat-2270	116	37	first	first	ADJ
easat-2270	116	38	person	person	NOUN
easat-2270	116	39	will	will	AUX
easat-2270	116	40	pay	pay	VERB
easat-2270	116	41	more	more	ADJ
easat-2270	116	42	tax	tax	NOUN
easat-2270	116	43	than	than	ADP
easat-2270	116	44	the	the	DET
easat-2270	116	45	second	second	NOUN
easat-2270	116	46	.	.	PUNCT
easat-2270	117	1	however	however	ADV
easat-2270	117	2	,	,	PUNCT
easat-2270	117	3	we	we	PRON
easat-2270	117	4	must	must	AUX
easat-2270	117	5	note	note	VERB
easat-2270	117	6	that	that	SCONJ
easat-2270	117	7	the	the	DET
easat-2270	117	8	arguments	argument	NOUN
easat-2270	117	9	presented	present	VERB
easat-2270	117	10	,	,	PUNCT
easat-2270	117	11	although	although	SCONJ
easat-2270	117	12	correct	correct	ADJ
easat-2270	117	13	,	,	PUNCT
easat-2270	117	14	can	can	AUX
easat-2270	117	15	not	not	PART
easat-2270	117	16	compensate	compensate	VERB
easat-2270	117	17	for	for	ADP
easat-2270	117	18	the	the	DET
easat-2270	117	19	advantages	advantage	NOUN
easat-2270	117	20	of	of	ADP
easat-2270	117	21	property	property	NOUN
easat-2270	117	22	taxes	taxis	NOUN
easat-2270	117	23	in	in	ADP
easat-2270	117	24	terms	term	NOUN
easat-2270	117	25	of	of	ADP
easat-2270	117	26	social	social	ADJ
easat-2270	117	27	justice	justice	NOUN
easat-2270	117	28	(	(	PUNCT
easat-2270	117	29	finokaliotis	finokaliotis	PROPN
easat-2270	117	30	,	,	PUNCT
easat-2270	117	31	2014	2014	NUM
easat-2270	117	32	)	)	PUNCT
easat-2270	117	33	.	.	PUNCT
easat-2270	118	1	greece	greece	PROPN
easat-2270	118	2	’s	’s	PART
easat-2270	118	3	tax	tax	NOUN
easat-2270	118	4	system	system	NOUN
easat-2270	118	5	has	have	AUX
easat-2270	118	6	undergone	undergo	VERB
easat-2270	118	7	significant	significant	ADJ
easat-2270	118	8	changes	change	NOUN
easat-2270	118	9	,	,	PUNCT
easat-2270	118	10	particularly	particularly	ADV
easat-2270	118	11	in	in	ADP
easat-2270	118	12	the	the	DET
easat-2270	118	13	aftermath	aftermath	NOUN
easat-2270	118	14	of	of	ADP
easat-2270	118	15	the	the	DET
easat-2270	118	16	financial	financial	ADJ
easat-2270	118	17	crisis	crisis	NOUN
easat-2270	118	18	that	that	PRON
easat-2270	118	19	began	begin	VERB
easat-2270	118	20	in	in	ADP
easat-2270	118	21	2009	2009	NUM
easat-2270	118	22	.	.	PUNCT
easat-2270	119	1	the	the	DET
easat-2270	119	2	crisis	crisis	NOUN
easat-2270	119	3	highlighted	highlight	VERB
easat-2270	119	4	the	the	DET
easat-2270	119	5	weaknesses	weakness	NOUN
easat-2270	119	6	in	in	ADP
easat-2270	119	7	greece	greece	PROPN
easat-2270	119	8	’s	’s	PART
easat-2270	119	9	tax	tax	NOUN
easat-2270	119	10	structure	structure	NOUN
easat-2270	119	11	,	,	PUNCT
easat-2270	119	12	including	include	VERB
easat-2270	119	13	tax	tax	NOUN
easat-2270	119	14	evasion	evasion	NOUN
easat-2270	119	15	,	,	PUNCT
easat-2270	119	16	a	a	DET
easat-2270	119	17	narrow	narrow	ADJ
easat-2270	119	18	tax	tax	NOUN
easat-2270	119	19	base	base	NOUN
easat-2270	119	20	,	,	PUNCT
easat-2270	119	21	and	and	CCONJ
easat-2270	119	22	inefficiencies	inefficiency	NOUN
easat-2270	119	23	in	in	ADP
easat-2270	119	24	tax	tax	NOUN
easat-2270	119	25	administration	administration	NOUN
easat-2270	119	26	(	(	PUNCT
easat-2270	119	27	matsaganis	matsaganis	PROPN
easat-2270	119	28	&	&	CCONJ
easat-2270	119	29	leventi	leventi	PROPN
easat-2270	119	30	,	,	PUNCT
easat-2270	119	31	2014	2014	NUM
easat-2270	119	32	)	)	PUNCT
easat-2270	119	33	.	.	PUNCT
easat-2270	120	1	direct	direct	ADJ
easat-2270	120	2	taxes	taxis	NOUN
easat-2270	120	3	in	in	ADP
easat-2270	120	4	greece	greece	PROPN
easat-2270	120	5	:	:	PUNCT
easat-2270	120	6	before	before	ADP
easat-2270	120	7	the	the	DET
easat-2270	120	8	crisis	crisis	NOUN
easat-2270	120	9	,	,	PUNCT
easat-2270	120	10	greece	greece	PROPN
easat-2270	120	11	relied	rely	VERB
easat-2270	120	12	heavily	heavily	ADV
easat-2270	120	13	on	on	ADP
easat-2270	120	14	direct	direct	ADJ
easat-2270	120	15	taxes	taxis	NOUN
easat-2270	120	16	,	,	PUNCT
easat-2270	120	17	particularly	particularly	ADV
easat-2270	120	18	on	on	ADP
easat-2270	120	19	labor	labor	NOUN
easat-2270	120	20	and	and	CCONJ
easat-2270	120	21	corporate	corporate	ADJ
easat-2270	120	22	income	income	NOUN
easat-2270	120	23	.	.	PUNCT
easat-2270	121	1	however	however	ADV
easat-2270	121	2	,	,	PUNCT
easat-2270	121	3	these	these	DET
easat-2270	121	4	taxes	taxis	NOUN
easat-2270	121	5	were	be	AUX
easat-2270	121	6	often	often	ADV
easat-2270	121	7	characterized	characterize	VERB
easat-2270	121	8	by	by	ADP
easat-2270	121	9	high	high	ADJ
easat-2270	121	10	rates	rate	NOUN
easat-2270	121	11	but	but	CCONJ
easat-2270	121	12	low	low	ADJ
easat-2270	121	13	compliance	compliance	NOUN
easat-2270	121	14	,	,	PUNCT
easat-2270	121	15	leading	lead	VERB
easat-2270	121	16	to	to	ADP
easat-2270	121	17	substantial	substantial	ADJ
easat-2270	121	18	revenue	revenue	NOUN
easat-2270	121	19	shortfalls	shortfall	NOUN
easat-2270	121	20	.	.	PUNCT
easat-2270	122	1	the	the	DET
easat-2270	122	2	imf	imf	PROPN
easat-2270	122	3	(	(	PUNCT
easat-2270	122	4	2017	2017	NUM
easat-2270	122	5	)	)	PUNCT
easat-2270	122	6	pointed	point	VERB
easat-2270	122	7	out	out	ADP
easat-2270	122	8	that	that	SCONJ
easat-2270	122	9	greece	greece	PROPN
easat-2270	122	10	’s	’s	PART
easat-2270	122	11	complex	complex	ADJ
easat-2270	122	12	and	and	CCONJ
easat-2270	122	13	fragmented	fragmented	ADJ
easat-2270	122	14	tax	tax	NOUN
easat-2270	122	15	code	code	NOUN
easat-2270	122	16	,	,	PUNCT
easat-2270	122	17	combined	combine	VERB
easat-2270	122	18	with	with	ADP
easat-2270	122	19	widespread	widespread	ADJ
easat-2270	122	20	tax	tax	NOUN
easat-2270	122	21	evasion	evasion	NOUN
easat-2270	122	22	,	,	PUNCT
easat-2270	122	23	severely	severely	ADV
easat-2270	122	24	undermined	undermine	VERB
easat-2270	122	25	the	the	DET
easat-2270	122	26	effectiveness	effectiveness	NOUN
easat-2270	122	27	of	of	ADP
easat-2270	122	28	direct	direct	ADJ
easat-2270	122	29	taxes	taxis	NOUN
easat-2270	122	30	.	.	PUNCT
easat-2270	123	1	indirect	indirect	ADJ
easat-2270	123	2	taxes	taxis	NOUN
easat-2270	123	3	and	and	CCONJ
easat-2270	123	4	austerity	austerity	NOUN
easat-2270	123	5	:	:	PUNCT
easat-2270	123	6	in	in	ADP
easat-2270	123	7	response	response	NOUN
easat-2270	123	8	to	to	ADP
easat-2270	123	9	the	the	DET
easat-2270	123	10	crisis	crisis	NOUN
easat-2270	123	11	,	,	PUNCT
easat-2270	123	12	and	and	CCONJ
easat-2270	123	13	under	under	ADP
easat-2270	123	14	the	the	DET
easat-2270	123	15	guidance	guidance	NOUN
easat-2270	123	16	of	of	ADP
easat-2270	123	17	international	international	ADJ
easat-2270	123	18	creditors	creditor	NOUN
easat-2270	123	19	,	,	PUNCT
easat-2270	123	20	greece	greece	PROPN
easat-2270	123	21	increased	increase	VERB
easat-2270	123	22	its	its	PRON
easat-2270	123	23	reliance	reliance	NOUN
easat-2270	123	24	on	on	ADP
easat-2270	123	25	indirect	indirect	ADJ
easat-2270	123	26	taxes	taxis	NOUN
easat-2270	123	27	,	,	PUNCT
easat-2270	123	28	particularly	particularly	ADV
easat-2270	123	29	vat	vat	NOUN
easat-2270	123	30	.	.	PUNCT
easat-2270	124	1	vat	vat	NOUN
easat-2270	124	2	rates	rate	NOUN
easat-2270	124	3	were	be	AUX
easat-2270	124	4	raised	raise	VERB
easat-2270	124	5	several	several	ADJ
easat-2270	124	6	times	time	NOUN
easat-2270	124	7	,	,	PUNCT
easat-2270	124	8	with	with	ADP
easat-2270	124	9	the	the	DET
easat-2270	124	10	standard	standard	ADJ
easat-2270	124	11	rate	rate	NOUN
easat-2270	124	12	reaching	reach	VERB
easat-2270	124	13	24	24	NUM
easat-2270	124	14	%	%	NOUN
easat-2270	124	15	in	in	ADP
easat-2270	124	16	2016	2016	NUM
easat-2270	124	17	,	,	PUNCT
easat-2270	124	18	one	one	NUM
easat-2270	124	19	of	of	ADP
easat-2270	124	20	the	the	DET
easat-2270	124	21	highest	high	ADJ
easat-2270	124	22	in	in	ADP
easat-2270	124	23	the	the	DET
easat-2270	124	24	eu	eu	PROPN
easat-2270	124	25	(	(	PUNCT
easat-2270	124	26	european	european	PROPN
easat-2270	124	27	commission	commission	PROPN
easat-2270	124	28	,	,	PUNCT
easat-2270	124	29	2019	2019	NUM
easat-2270	124	30	)	)	PUNCT
easat-2270	124	31	.	.	PUNCT
easat-2270	125	1	these	these	DET
easat-2270	125	2	increases	increase	NOUN
easat-2270	125	3	were	be	AUX
easat-2270	125	4	part	part	NOUN
easat-2270	125	5	of	of	ADP
easat-2270	125	6	broader	broad	ADJ
easat-2270	125	7	austerity	austerity	NOUN
easat-2270	125	8	measures	measure	NOUN
easat-2270	125	9	aimed	aim	VERB
easat-2270	125	10	at	at	ADP
easat-2270	125	11	restoring	restore	VERB
easat-2270	125	12	fiscal	fiscal	ADJ
easat-2270	125	13	balance	balance	NOUN
easat-2270	125	14	.	.	PUNCT
easat-2270	126	1	while	while	SCONJ
easat-2270	126	2	these	these	DET
easat-2270	126	3	measures	measure	NOUN
easat-2270	126	4	helped	help	VERB
easat-2270	126	5	to	to	PART
easat-2270	126	6	stabilize	stabilize	VERB
easat-2270	126	7	government	government	NOUN
easat-2270	126	8	finances	finance	NOUN
easat-2270	126	9	,	,	PUNCT
easat-2270	126	10	they	they	PRON
easat-2270	126	11	also	also	ADV
easat-2270	126	12	had	have	VERB
easat-2270	126	13	contractionary	contractionary	ADJ
easat-2270	126	14	effects	effect	NOUN
easat-2270	126	15	on	on	ADP
easat-2270	126	16	the	the	DET
easat-2270	126	17	economy	economy	NOUN
easat-2270	126	18	,	,	PUNCT
easat-2270	126	19	exacerbating	exacerbate	VERB
easat-2270	126	20	the	the	DET
easat-2270	126	21	recession	recession	NOUN
easat-2270	126	22	and	and	CCONJ
easat-2270	126	23	increasing	increase	VERB
easat-2270	126	24	poverty	poverty	NOUN
easat-2270	126	25	levels	level	NOUN
easat-2270	126	26	(	(	PUNCT
easat-2270	126	27	koutsogeorgopoulou	koutsogeorgopoulou	PROPN
easat-2270	126	28	et	et	PROPN
easat-2270	126	29	al	al	PROPN
easat-2270	126	30	.	.	PROPN
easat-2270	126	31	,	,	PUNCT
easat-2270	126	32	2013	2013	NUM
easat-2270	126	33	)	)	PUNCT
easat-2270	126	34	.	.	PUNCT
easat-2270	127	1	5	5	X
easat-2270	127	2	.	.	PUNCT
easat-2270	128	1	the	the	DET
easat-2270	128	2	objectives	objective	NOUN
easat-2270	128	3	of	of	ADP
easat-2270	128	4	tax	tax	NOUN
easat-2270	128	5	policy	policy	NOUN
easat-2270	128	6	–	–	PUNCT
easat-2270	128	7	harmonization	harmonization	NOUN
easat-2270	128	8	with	with	ADP
easat-2270	128	9	oecd	oecd	PROPN
easat-2270	128	10	guidelines	guidelines	PROPN
easat-2270	128	11	public	public	ADJ
easat-2270	128	12	administration	administration	NOUN
easat-2270	128	13	agencies	agency	NOUN
easat-2270	128	14	take	take	VERB
easat-2270	128	15	steps	step	NOUN
easat-2270	128	16	to	to	PART
easat-2270	128	17	intervene	intervene	VERB
easat-2270	128	18	in	in	ADP
easat-2270	128	19	markets	market	NOUN
easat-2270	128	20	and	and	CCONJ
easat-2270	128	21	assist	assist	VERB
easat-2270	128	22	the	the	DET
easat-2270	128	23	price	price	NOUN
easat-2270	128	24	mechanism	mechanism	NOUN
easat-2270	128	25	to	to	PART
easat-2270	128	26	achieve	achieve	VERB
easat-2270	128	27	society	society	NOUN
easat-2270	128	28	's	's	PART
easat-2270	128	29	goals	goal	NOUN
easat-2270	128	30	.	.	PUNCT
easat-2270	129	1	thus	thus	ADV
easat-2270	129	2	,	,	PUNCT
easat-2270	129	3	the	the	DET
easat-2270	129	4	public	public	ADJ
easat-2270	129	5	administration	administration	NOUN
easat-2270	129	6	agencies	agency	NOUN
easat-2270	129	7	,	,	PUNCT
easat-2270	129	8	after	after	ADP
easat-2270	129	9	having	having	AUX
easat-2270	129	10	complied	comply	VERB
easat-2270	129	11	with	with	ADP
easat-2270	129	12	the	the	DET
easat-2270	129	13	oecd	oecd	PROPN
easat-2270	129	14	guidelines	guideline	NOUN
easat-2270	129	15	,	,	PUNCT
easat-2270	129	16	seek	seek	VERB
easat-2270	129	17	:	:	PUNCT
easat-2270	129	18	the	the	DET
easat-2270	129	19	adequacy	adequacy	NOUN
easat-2270	129	20	of	of	ADP
easat-2270	129	21	tax	tax	NOUN
easat-2270	129	22	revenues	revenue	NOUN
easat-2270	129	23	,	,	PUNCT
easat-2270	129	24	the	the	DET
easat-2270	129	25	stabilization	stabilization	NOUN
easat-2270	129	26	of	of	ADP
easat-2270	129	27	the	the	DET
easat-2270	129	28	economy	economy	NOUN
easat-2270	129	29	at	at	ADP
easat-2270	129	30	the	the	DET
easat-2270	129	31	level	level	NOUN
easat-2270	129	32	of	of	ADP
easat-2270	129	33	full	full	ADJ
easat-2270	129	34	employment	employment	NOUN
easat-2270	129	35	,	,	PUNCT
easat-2270	129	36	the	the	DET
easat-2270	129	37	improvement	improvement	NOUN
easat-2270	129	38	of	of	ADP
easat-2270	129	39	the	the	DET
easat-2270	129	40	distribution	distribution	NOUN
easat-2270	129	41	of	of	ADP
easat-2270	129	42	productive	productive	ADJ
easat-2270	129	43	resources	resource	NOUN
easat-2270	129	44	,	,	PUNCT
easat-2270	129	45	the	the	DET
easat-2270	129	46	limitation	limitation	NOUN
easat-2270	129	47	of	of	ADP
easat-2270	129	48	inequalities	inequality	NOUN
easat-2270	129	49	in	in	ADP
easat-2270	129	50	the	the	DET
easat-2270	129	51	distribution	distribution	NOUN
easat-2270	129	52	of	of	ADP
easat-2270	129	53	income	income	NOUN
easat-2270	129	54	,	,	PUNCT
easat-2270	129	55	the	the	DET
easat-2270	129	56	acceleration	acceleration	NOUN
easat-2270	129	57	the	the	DET
easat-2270	129	58	rate	rate	NOUN
easat-2270	129	59	of	of	ADP
easat-2270	129	60	economic	economic	ADJ
easat-2270	129	61	growth	growth	NOUN
easat-2270	129	62	.	.	PUNCT
easat-2270	130	1	one	one	NUM
easat-2270	130	2	of	of	ADP
easat-2270	130	3	the	the	DET
easat-2270	130	4	means	mean	NOUN
easat-2270	130	5	of	of	ADP
easat-2270	130	6	action	action	NOUN
easat-2270	130	7	for	for	ADP
easat-2270	130	8	the	the	DET
easat-2270	130	9	realization	realization	NOUN
easat-2270	130	10	of	of	ADP
easat-2270	130	11	the	the	DET
easat-2270	130	12	above	above	ADJ
easat-2270	130	13	general	general	ADJ
easat-2270	130	14	objectives	objective	NOUN
easat-2270	130	15	is	be	AUX
easat-2270	130	16	the	the	DET
easat-2270	130	17	budgetary	budgetary	ADJ
easat-2270	130	18	means	mean	NOUN
easat-2270	130	19	which	which	PRON
easat-2270	130	20	includes	include	VERB
easat-2270	130	21	all	all	DET
easat-2270	130	22	the	the	DET
easat-2270	130	23	means	mean	NOUN
easat-2270	130	24	related	relate	VERB
easat-2270	130	25	to	to	ADP
easat-2270	130	26	the	the	DET
easat-2270	130	27	expenses	expense	NOUN
easat-2270	130	28	and	and	CCONJ
easat-2270	130	29	revenues	revenue	NOUN
easat-2270	130	30	of	of	ADP
easat-2270	130	31	the	the	DET
easat-2270	130	32	public	public	ADJ
easat-2270	130	33	administration	administration	NOUN
easat-2270	130	34	bodies	body	NOUN
easat-2270	130	35	.	.	PUNCT
easat-2270	131	1	more	more	ADV
easat-2270	131	2	specifically	specifically	ADV
easat-2270	131	3	,	,	PUNCT
easat-2270	131	4	these	these	DET
easat-2270	131	5	goals	goal	NOUN
easat-2270	131	6	1534	1534	NUM
easat-2270	131	7	edelweiss	edelweiss	PROPN
easat-2270	131	8	applied	apply	VERB
easat-2270	131	9	science	science	NOUN
easat-2270	131	10	and	and	CCONJ
easat-2270	131	11	technology	technology	NOUN
easat-2270	131	12	issn	issn	PROPN
easat-2270	131	13	:	:	PUNCT
easat-2270	131	14	2576	2576	NUM
easat-2270	131	15	-	-	SYM
easat-2270	131	16	8484	8484	NUM
easat-2270	131	17	vol	vol	NOUN
easat-2270	131	18	.	.	PROPN
easat-2270	131	19	8	8	NUM
easat-2270	131	20	,	,	PUNCT
easat-2270	131	21	no	no	INTJ
easat-2270	131	22	.	.	NOUN
easat-2270	132	1	6	6	NUM
easat-2270	132	2	:	:	SYM
easat-2270	132	3	1529	1529	NUM
easat-2270	132	4	-	-	SYM
easat-2270	132	5	1537	1537	NUM
easat-2270	132	6	,	,	PUNCT
easat-2270	132	7	2024	2024	NUM
easat-2270	132	8	doi	doi	NOUN
easat-2270	132	9	:	:	PUNCT
easat-2270	132	10	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	132	11	©	©	PROPN
easat-2270	132	12	2024	2024	NUM
easat-2270	132	13	by	by	ADP
easat-2270	132	14	the	the	DET
easat-2270	132	15	authors	author	NOUN
easat-2270	132	16	;	;	PUNCT
easat-2270	132	17	licensee	licensee	PROPN
easat-2270	132	18	learning	learning	NOUN
easat-2270	132	19	gate	gate	NOUN
easat-2270	132	20	are	be	AUX
easat-2270	132	21	pursued	pursue	VERB
easat-2270	132	22	with	with	ADP
easat-2270	132	23	the	the	DET
easat-2270	132	24	appropriate	appropriate	ADJ
easat-2270	132	25	structure	structure	NOUN
easat-2270	132	26	of	of	ADP
easat-2270	132	27	taxes	taxis	NOUN
easat-2270	132	28	,	,	PUNCT
easat-2270	132	29	both	both	CCONJ
easat-2270	132	30	with	with	ADP
easat-2270	132	31	the	the	DET
easat-2270	132	32	coexistence	coexistence	NOUN
easat-2270	132	33	of	of	ADP
easat-2270	132	34	many	many	ADJ
easat-2270	132	35	types	type	NOUN
easat-2270	132	36	of	of	ADP
easat-2270	132	37	taxes	taxis	NOUN
easat-2270	132	38	and	and	CCONJ
easat-2270	132	39	with	with	ADP
easat-2270	132	40	changes	change	NOUN
easat-2270	132	41	in	in	ADP
easat-2270	132	42	the	the	DET
easat-2270	132	43	amounts	amount	NOUN
easat-2270	132	44	of	of	ADP
easat-2270	132	45	taxes	taxis	NOUN
easat-2270	132	46	,	,	PUNCT
easat-2270	132	47	that	that	ADV
easat-2270	132	48	is	is	ADV
easat-2270	132	49	,	,	PUNCT
easat-2270	132	50	with	with	ADP
easat-2270	132	51	the	the	DET
easat-2270	132	52	exercise	exercise	NOUN
easat-2270	132	53	of	of	ADP
easat-2270	132	54	tax	tax	NOUN
easat-2270	132	55	policy	policy	NOUN
easat-2270	132	56	.	.	PUNCT
easat-2270	133	1	therefore	therefore	ADV
easat-2270	133	2	,	,	PUNCT
easat-2270	133	3	the	the	DET
easat-2270	133	4	objectives	objective	NOUN
easat-2270	133	5	of	of	ADP
easat-2270	133	6	the	the	DET
easat-2270	133	7	tax	tax	NOUN
easat-2270	133	8	policy	policy	NOUN
easat-2270	133	9	will	will	AUX
easat-2270	133	10	be	be	AUX
easat-2270	133	11	as	as	SCONJ
easat-2270	133	12	mentioned	mention	VERB
easat-2270	133	13	in	in	ADP
easat-2270	133	14	the	the	DET
easat-2270	133	15	beginning	beginning	NOUN
easat-2270	133	16	.	.	PUNCT
easat-2270	134	1	according	accord	VERB
easat-2270	134	2	to	to	ADP
easat-2270	134	3	the	the	DET
easat-2270	134	4	oecd	oecd	PROPN
easat-2270	134	5	,	,	PUNCT
easat-2270	134	6	the	the	DET
easat-2270	134	7	criterion	criterion	NOUN
easat-2270	134	8	of	of	ADP
easat-2270	134	9	tax	tax	NOUN
easat-2270	134	10	revenue	revenue	NOUN
easat-2270	134	11	adequacy	adequacy	NOUN
easat-2270	134	12	means	mean	VERB
easat-2270	134	13	that	that	SCONJ
easat-2270	134	14	,	,	PUNCT
easat-2270	134	15	between	between	ADP
easat-2270	134	16	two	two	NUM
easat-2270	134	17	or	or	CCONJ
easat-2270	134	18	more	more	ADJ
easat-2270	134	19	taxes	taxis	NOUN
easat-2270	134	20	that	that	PRON
easat-2270	134	21	have	have	VERB
easat-2270	134	22	the	the	DET
easat-2270	134	23	same	same	ADJ
easat-2270	134	24	effects	effect	NOUN
easat-2270	134	25	in	in	ADP
easat-2270	134	26	every	every	DET
easat-2270	134	27	other	other	ADJ
easat-2270	134	28	respect	respect	NOUN
easat-2270	134	29	,	,	PUNCT
easat-2270	134	30	the	the	DET
easat-2270	134	31	tax	tax	NOUN
easat-2270	134	32	that	that	PRON
easat-2270	134	33	generates	generate	VERB
easat-2270	134	34	the	the	DET
easat-2270	134	35	most	most	ADJ
easat-2270	134	36	revenue	revenue	NOUN
easat-2270	134	37	must	must	AUX
easat-2270	134	38	be	be	AUX
easat-2270	134	39	chosen	choose	VERB
easat-2270	134	40	.	.	PUNCT
easat-2270	135	1	even	even	ADV
easat-2270	135	2	if	if	SCONJ
easat-2270	135	3	a	a	DET
easat-2270	135	4	tax	tax	NOUN
easat-2270	135	5	achieves	achieve	VERB
easat-2270	135	6	an	an	DET
easat-2270	135	7	excellent	excellent	ADJ
easat-2270	135	8	distribution	distribution	NOUN
easat-2270	135	9	of	of	ADP
easat-2270	135	10	the	the	DET
easat-2270	135	11	means	mean	NOUN
easat-2270	135	12	of	of	ADP
easat-2270	135	13	production	production	NOUN
easat-2270	135	14	and	and	CCONJ
easat-2270	135	15	a	a	DET
easat-2270	135	16	fair	fair	ADJ
easat-2270	135	17	distribution	distribution	NOUN
easat-2270	135	18	of	of	ADP
easat-2270	135	19	tax	tax	NOUN
easat-2270	135	20	burdens	burden	NOUN
easat-2270	135	21	,	,	PUNCT
easat-2270	135	22	this	this	DET
easat-2270	135	23	tax	tax	NOUN
easat-2270	135	24	generally	generally	ADV
easat-2270	135	25	has	have	VERB
easat-2270	135	26	no	no	DET
easat-2270	135	27	reason	reason	NOUN
easat-2270	135	28	to	to	PART
easat-2270	135	29	exist	exist	VERB
easat-2270	135	30	if	if	SCONJ
easat-2270	135	31	it	it	PRON
easat-2270	135	32	does	do	AUX
easat-2270	135	33	not	not	PART
easat-2270	135	34	generate	generate	VERB
easat-2270	135	35	revenue	revenue	NOUN
easat-2270	135	36	at	at	ADP
easat-2270	135	37	least	least	ADJ
easat-2270	135	38	equal	equal	ADJ
easat-2270	135	39	to	to	ADP
easat-2270	135	40	the	the	DET
easat-2270	135	41	cost	cost	NOUN
easat-2270	135	42	of	of	ADP
easat-2270	135	43	its	its	PRON
easat-2270	135	44	administration	administration	NOUN
easat-2270	135	45	.	.	PUNCT
easat-2270	136	1	the	the	DET
easat-2270	136	2	above	above	PROPN
easat-2270	136	3	also	also	ADV
easat-2270	136	4	applies	apply	VERB
easat-2270	136	5	to	to	ADP
easat-2270	136	6	the	the	DET
easat-2270	136	7	tax	tax	NOUN
easat-2270	136	8	system	system	NOUN
easat-2270	136	9	as	as	ADP
easat-2270	136	10	a	a	DET
easat-2270	136	11	whole	whole	NOUN
easat-2270	136	12	,	,	PUNCT
easat-2270	136	13	i.e.	i.e.	X
easat-2270	136	14	,	,	PUNCT
easat-2270	136	15	from	from	ADP
easat-2270	136	16	two	two	NUM
easat-2270	136	17	or	or	CCONJ
easat-2270	136	18	more	more	ADJ
easat-2270	136	19	tax	tax	NOUN
easat-2270	136	20	systems	system	NOUN
easat-2270	136	21	,	,	PUNCT
easat-2270	136	22	which	which	PRON
easat-2270	136	23	exert	exert	VERB
easat-2270	136	24	the	the	DET
easat-2270	136	25	same	same	ADJ
easat-2270	136	26	side	side	NOUN
easat-2270	136	27	effects	effect	NOUN
easat-2270	136	28	on	on	ADP
easat-2270	136	29	the	the	DET
easat-2270	136	30	economy	economy	NOUN
easat-2270	136	31	;	;	PUNCT
easat-2270	136	32	the	the	DET
easat-2270	136	33	one	one	NOUN
easat-2270	136	34	that	that	PRON
easat-2270	136	35	generates	generate	VERB
easat-2270	136	36	the	the	DET
easat-2270	136	37	most	most	ADJ
easat-2270	136	38	revenue	revenue	NOUN
easat-2270	136	39	is	be	AUX
easat-2270	136	40	preferred	prefer	VERB
easat-2270	136	41	.	.	PUNCT
easat-2270	137	1	the	the	DET
easat-2270	137	2	application	application	NOUN
easat-2270	137	3	of	of	ADP
easat-2270	137	4	the	the	DET
easat-2270	137	5	criterion	criterion	NOUN
easat-2270	137	6	of	of	ADP
easat-2270	137	7	the	the	DET
easat-2270	137	8	adequacy	adequacy	NOUN
easat-2270	137	9	of	of	ADP
easat-2270	137	10	tax	tax	NOUN
easat-2270	137	11	revenue	revenue	NOUN
easat-2270	137	12	would	would	AUX
easat-2270	137	13	not	not	PART
easat-2270	137	14	present	present	VERB
easat-2270	137	15	difficulties	difficulty	NOUN
easat-2270	137	16	if	if	SCONJ
easat-2270	137	17	it	it	PRON
easat-2270	137	18	were	be	AUX
easat-2270	137	19	possible	possible	ADJ
easat-2270	137	20	to	to	PART
easat-2270	137	21	design	design	VERB
easat-2270	137	22	tax	tax	NOUN
easat-2270	137	23	systems	system	NOUN
easat-2270	137	24	equivalent	equivalent	ADJ
easat-2270	137	25	in	in	ADP
easat-2270	137	26	all	all	DET
easat-2270	137	27	respects	respect	NOUN
easat-2270	137	28	except	except	SCONJ
easat-2270	137	29	that	that	PRON
easat-2270	137	30	of	of	ADP
easat-2270	137	31	revenue	revenue	NOUN
easat-2270	137	32	.	.	PUNCT
easat-2270	138	1	in	in	ADP
easat-2270	138	2	reality	reality	NOUN
easat-2270	138	3	,	,	PUNCT
easat-2270	138	4	however	however	ADV
easat-2270	138	5	,	,	PUNCT
easat-2270	138	6	there	there	PRON
easat-2270	138	7	are	be	VERB
easat-2270	138	8	a	a	DET
easat-2270	138	9	large	large	ADJ
easat-2270	138	10	number	number	NOUN
easat-2270	138	11	of	of	ADP
easat-2270	138	12	taxes	taxis	NOUN
easat-2270	138	13	,	,	PUNCT
easat-2270	138	14	each	each	PRON
easat-2270	138	15	of	of	ADP
easat-2270	138	16	which	which	PRON
easat-2270	138	17	affects	affect	VERB
easat-2270	138	18	the	the	DET
easat-2270	138	19	various	various	ADJ
easat-2270	138	20	manifestations	manifestation	NOUN
easat-2270	138	21	of	of	ADP
easat-2270	138	22	economic	economic	ADJ
easat-2270	138	23	life	life	NOUN
easat-2270	138	24	in	in	ADP
easat-2270	138	25	different	different	ADJ
easat-2270	138	26	ways	way	NOUN
easat-2270	138	27	,	,	PUNCT
easat-2270	138	28	and	and	CCONJ
easat-2270	138	29	some	some	PRON
easat-2270	138	30	of	of	ADP
easat-2270	138	31	the	the	DET
easat-2270	138	32	effects	effect	NOUN
easat-2270	138	33	of	of	ADP
easat-2270	138	34	taxes	taxis	NOUN
easat-2270	138	35	can	can	AUX
easat-2270	138	36	not	not	PART
easat-2270	138	37	even	even	ADV
easat-2270	138	38	be	be	AUX
easat-2270	138	39	quantified	quantify	VERB
easat-2270	138	40	,	,	PUNCT
easat-2270	138	41	such	such	ADJ
easat-2270	138	42	as	as	ADP
easat-2270	138	43	e.g.	e.g.	ADV
easat-2270	138	44	,	,	PUNCT
easat-2270	138	45	their	their	PRON
easat-2270	138	46	effect	effect	NOUN
easat-2270	138	47	on	on	ADP
easat-2270	138	48	the	the	DET
easat-2270	138	49	level	level	NOUN
easat-2270	138	50	of	of	ADP
easat-2270	138	51	(	(	PUNCT
easat-2270	138	52	individual	individual	ADJ
easat-2270	138	53	or	or	CCONJ
easat-2270	138	54	social	social	ADJ
easat-2270	138	55	)	)	PUNCT
easat-2270	138	56	well	well	ADV
easat-2270	138	57	-	-	PUNCT
easat-2270	138	58	being	being	NOUN
easat-2270	138	59	.	.	PUNCT
easat-2270	139	1	the	the	DET
easat-2270	139	2	problem	problem	NOUN
easat-2270	139	3	of	of	ADP
easat-2270	139	4	the	the	DET
easat-2270	139	5	tax	tax	NOUN
easat-2270	139	6	legislator	legislator	NOUN
easat-2270	139	7	is	be	AUX
easat-2270	139	8	therefore	therefore	ADV
easat-2270	139	9	not	not	PART
easat-2270	139	10	what	what	PRON
easat-2270	139	11	to	to	PART
easat-2270	139	12	choose	choose	VERB
easat-2270	139	13	between	between	ADP
easat-2270	139	14	tax	tax	NOUN
easat-2270	139	15	systems	system	NOUN
easat-2270	139	16	equivalent	equivalent	ADJ
easat-2270	139	17	in	in	ADP
easat-2270	139	18	every	every	DET
easat-2270	139	19	respect	respect	NOUN
easat-2270	139	20	except	except	SCONJ
easat-2270	139	21	that	that	PRON
easat-2270	139	22	of	of	ADP
easat-2270	139	23	efficiency	efficiency	NOUN
easat-2270	139	24	after	after	ADV
easat-2270	139	25	all	all	ADV
easat-2270	139	26	,	,	PUNCT
easat-2270	139	27	it	it	PRON
easat-2270	139	28	is	be	AUX
easat-2270	139	29	practically	practically	ADV
easat-2270	139	30	impossible	impossible	ADJ
easat-2270	139	31	to	to	PART
easat-2270	139	32	design	design	VERB
easat-2270	139	33	such	such	ADJ
easat-2270	139	34	systems	system	NOUN
easat-2270	139	35	,	,	PUNCT
easat-2270	139	36	but	but	CCONJ
easat-2270	139	37	what	what	PRON
easat-2270	139	38	to	to	PART
easat-2270	139	39	choose	choose	VERB
easat-2270	139	40	between	between	ADP
easat-2270	139	41	tax	tax	NOUN
easat-2270	139	42	systems	system	NOUN
easat-2270	139	43	which	which	PRON
easat-2270	139	44	yield	yield	VERB
easat-2270	139	45	different	different	ADJ
easat-2270	139	46	revenues	revenue	NOUN
easat-2270	139	47	and	and	CCONJ
easat-2270	139	48	affect	affect	VERB
easat-2270	139	49	differently	differently	ADV
easat-2270	139	50	the	the	DET
easat-2270	139	51	individual	individual	ADJ
easat-2270	139	52	objectives	objective	NOUN
easat-2270	139	53	of	of	ADP
easat-2270	139	54	fiscal	fiscal	ADJ
easat-2270	139	55	policy	policy	NOUN
easat-2270	139	56	(	(	PUNCT
easat-2270	139	57	barbas	barbas	PROPN
easat-2270	139	58	,	,	PUNCT
easat-2270	139	59	2011	2011	NUM
easat-2270	139	60	)	)	PUNCT
easat-2270	139	61	.	.	PUNCT
easat-2270	140	1	the	the	DET
easat-2270	140	2	conditions	condition	NOUN
easat-2270	140	3	that	that	PRON
easat-2270	140	4	a	a	DET
easat-2270	140	5	country	country	NOUN
easat-2270	140	6	's	's	PART
easat-2270	140	7	tax	tax	NOUN
easat-2270	140	8	system	system	NOUN
easat-2270	140	9	must	must	AUX
easat-2270	140	10	meet	meet	VERB
easat-2270	140	11	in	in	ADP
easat-2270	140	12	order	order	NOUN
easat-2270	140	13	to	to	PART
easat-2270	140	14	ensure	ensure	VERB
easat-2270	140	15	sufficient	sufficient	ADJ
easat-2270	140	16	tax	tax	NOUN
easat-2270	140	17	revenue	revenue	NOUN
easat-2270	140	18	are	be	AUX
easat-2270	140	19	the	the	DET
easat-2270	140	20	following	follow	VERB
easat-2270	140	21	:	:	PUNCT
easat-2270	140	22	(	(	PUNCT
easat-2270	140	23	a	a	X
easat-2270	140	24	)	)	PUNCT
easat-2270	140	25	the	the	DET
easat-2270	140	26	adaptation	adaptation	NOUN
easat-2270	140	27	of	of	ADP
easat-2270	140	28	the	the	DET
easat-2270	140	29	tax	tax	NOUN
easat-2270	140	30	system	system	NOUN
easat-2270	140	31	to	to	ADP
easat-2270	140	32	the	the	DET
easat-2270	140	33	prevailing	prevail	VERB
easat-2270	140	34	socio	socio	NOUN
easat-2270	140	35	-	-	PUNCT
easat-2270	140	36	economic	economic	ADJ
easat-2270	140	37	conditions	condition	NOUN
easat-2270	140	38	:	:	PUNCT
easat-2270	140	39	the	the	DET
easat-2270	140	40	tax	tax	NOUN
easat-2270	140	41	authorities	authority	NOUN
easat-2270	140	42	when	when	SCONJ
easat-2270	140	43	formulating	formulate	VERB
easat-2270	140	44	the	the	DET
easat-2270	140	45	tax	tax	NOUN
easat-2270	140	46	system	system	NOUN
easat-2270	140	47	must	must	AUX
easat-2270	140	48	take	take	VERB
easat-2270	140	49	into	into	ADP
easat-2270	140	50	account	account	NOUN
easat-2270	140	51	the	the	DET
easat-2270	140	52	economic	economic	ADJ
easat-2270	140	53	and	and	CCONJ
easat-2270	140	54	social	social	ADJ
easat-2270	140	55	conditions	condition	NOUN
easat-2270	140	56	prevailing	prevail	VERB
easat-2270	140	57	in	in	ADP
easat-2270	140	58	the	the	DET
easat-2270	140	59	country	country	NOUN
easat-2270	140	60	.	.	PUNCT
easat-2270	141	1	by	by	ADP
easat-2270	141	2	economic	economic	ADJ
easat-2270	141	3	conditions	condition	NOUN
easat-2270	141	4	we	we	PRON
easat-2270	141	5	mean	mean	VERB
easat-2270	141	6	the	the	DET
easat-2270	141	7	amount	amount	NOUN
easat-2270	141	8	of	of	ADP
easat-2270	141	9	national	national	ADJ
easat-2270	141	10	income	income	NOUN
easat-2270	141	11	in	in	ADP
easat-2270	141	12	relation	relation	NOUN
easat-2270	141	13	to	to	ADP
easat-2270	141	14	the	the	DET
easat-2270	141	15	population	population	NOUN
easat-2270	141	16	,	,	PUNCT
easat-2270	141	17	the	the	DET
easat-2270	141	18	way	way	NOUN
easat-2270	141	19	it	it	PRON
easat-2270	141	20	is	be	AUX
easat-2270	141	21	distributed	distribute	VERB
easat-2270	141	22	,	,	PUNCT
easat-2270	141	23	the	the	DET
easat-2270	141	24	degree	degree	NOUN
easat-2270	141	25	of	of	ADP
easat-2270	141	26	economic	economic	ADJ
easat-2270	141	27	development	development	NOUN
easat-2270	141	28	,	,	PUNCT
easat-2270	141	29	the	the	DET
easat-2270	141	30	organization	organization	NOUN
easat-2270	141	31	of	of	ADP
easat-2270	141	32	the	the	DET
easat-2270	141	33	economy	economy	NOUN
easat-2270	141	34	,	,	PUNCT
easat-2270	141	35	etc	etc	X
easat-2270	141	36	.	.	X
easat-2270	142	1	(	(	PUNCT
easat-2270	142	2	b	b	X
easat-2270	142	3	)	)	PUNCT
easat-2270	142	4	the	the	DET
easat-2270	142	5	rational	rational	ADJ
easat-2270	142	6	structure	structure	NOUN
easat-2270	142	7	of	of	ADP
easat-2270	142	8	the	the	DET
easat-2270	142	9	tax	tax	NOUN
easat-2270	142	10	system	system	NOUN
easat-2270	142	11	:	:	PUNCT
easat-2270	142	12	the	the	DET
easat-2270	142	13	tax	tax	NOUN
easat-2270	142	14	legislator	legislator	NOUN
easat-2270	142	15	must	must	AUX
easat-2270	142	16	exclude	exclude	VERB
easat-2270	142	17	those	those	DET
easat-2270	142	18	taxes	taxis	NOUN
easat-2270	142	19	,	,	PUNCT
easat-2270	142	20	which	which	PRON
easat-2270	142	21	make	make	VERB
easat-2270	142	22	it	it	PRON
easat-2270	142	23	difficult	difficult	ADJ
easat-2270	142	24	to	to	PART
easat-2270	142	25	apply	apply	VERB
easat-2270	142	26	the	the	DET
easat-2270	142	27	principle	principle	NOUN
easat-2270	142	28	of	of	ADP
easat-2270	142	29	adequacy	adequacy	NOUN
easat-2270	142	30	,	,	PUNCT
easat-2270	142	31	and	and	CCONJ
easat-2270	142	32	instead	instead	ADV
easat-2270	142	33	enrich	enrich	VERB
easat-2270	142	34	the	the	DET
easat-2270	142	35	tax	tax	NOUN
easat-2270	142	36	system	system	NOUN
easat-2270	142	37	with	with	ADP
easat-2270	142	38	taxes	taxis	NOUN
easat-2270	142	39	,	,	PUNCT
easat-2270	142	40	which	which	PRON
easat-2270	142	41	facilitate	facilitate	VERB
easat-2270	142	42	the	the	DET
easat-2270	142	43	application	application	NOUN
easat-2270	142	44	of	of	ADP
easat-2270	142	45	this	this	DET
easat-2270	142	46	principle	principle	NOUN
easat-2270	142	47	.	.	PUNCT
easat-2270	143	1	in	in	ADP
easat-2270	143	2	the	the	DET
easat-2270	143	3	category	category	NOUN
easat-2270	143	4	of	of	ADP
easat-2270	143	5	taxes	taxis	NOUN
easat-2270	143	6	that	that	PRON
easat-2270	143	7	make	make	VERB
easat-2270	143	8	it	it	PRON
easat-2270	143	9	difficult	difficult	ADJ
easat-2270	143	10	to	to	PART
easat-2270	143	11	apply	apply	VERB
easat-2270	143	12	the	the	DET
easat-2270	143	13	principle	principle	NOUN
easat-2270	143	14	of	of	ADP
easat-2270	143	15	adequacy	adequacy	NOUN
easat-2270	143	16	,	,	PUNCT
easat-2270	143	17	belong	belong	VERB
easat-2270	143	18	the	the	DET
easat-2270	143	19	taxes	taxis	NOUN
easat-2270	143	20	that	that	PRON
easat-2270	143	21	generate	generate	VERB
easat-2270	143	22	revenue	revenue	NOUN
easat-2270	143	23	at	at	ADP
easat-2270	143	24	the	the	DET
easat-2270	143	25	expense	expense	NOUN
easat-2270	143	26	of	of	ADP
easat-2270	143	27	revenue	revenue	NOUN
easat-2270	143	28	from	from	ADP
easat-2270	143	29	other	other	ADJ
easat-2270	143	30	taxes	taxis	NOUN
easat-2270	143	31	.	.	PUNCT
easat-2270	144	1	of	of	ADP
easat-2270	144	2	course	course	ADV
easat-2270	144	3	,	,	PUNCT
easat-2270	144	4	all	all	DET
easat-2270	144	5	taxes	taxis	NOUN
easat-2270	144	6	are	be	AUX
easat-2270	144	7	in	in	ADP
easat-2270	144	8	principle	principle	ADJ
easat-2270	144	9	competitive	competitive	ADJ
easat-2270	144	10	,	,	PUNCT
easat-2270	144	11	in	in	ADP
easat-2270	144	12	the	the	DET
easat-2270	144	13	sense	sense	NOUN
easat-2270	144	14	that	that	SCONJ
easat-2270	144	15	they	they	PRON
easat-2270	144	16	derive	derive	VERB
easat-2270	144	17	the	the	DET
easat-2270	144	18	national	national	ADJ
easat-2270	144	19	product	product	NOUN
easat-2270	144	20	from	from	ADP
easat-2270	144	21	the	the	DET
easat-2270	144	22	same	same	ADJ
easat-2270	144	23	source	source	NOUN
easat-2270	144	24	,	,	PUNCT
easat-2270	144	25	therefore	therefore	ADV
easat-2270	144	26	with	with	ADP
easat-2270	144	27	given	give	VERB
easat-2270	144	28	tax	tax	NOUN
easat-2270	144	29	rates	rate	NOUN
easat-2270	144	30	,	,	PUNCT
easat-2270	144	31	each	each	DET
easat-2270	144	32	tax	tax	NOUN
easat-2270	144	33	weakens	weaken	VERB
easat-2270	144	34	the	the	DET
easat-2270	144	35	efficiency	efficiency	NOUN
easat-2270	144	36	of	of	ADP
easat-2270	144	37	the	the	DET
easat-2270	144	38	others	other	NOUN
easat-2270	144	39	,	,	PUNCT
easat-2270	144	40	e.g.	e.g.	ADV
easat-2270	144	41	the	the	DET
easat-2270	144	42	personal	personal	ADJ
easat-2270	144	43	income	income	NOUN
easat-2270	144	44	tax	tax	NOUN
easat-2270	144	45	reduces	reduce	VERB
easat-2270	144	46	the	the	DET
easat-2270	144	47	disposable	disposable	ADJ
easat-2270	144	48	income	income	NOUN
easat-2270	144	49	of	of	ADP
easat-2270	144	50	households	household	NOUN
easat-2270	144	51	,	,	PUNCT
easat-2270	144	52	which	which	PRON
easat-2270	144	53	are	be	AUX
easat-2270	144	54	thus	thus	ADV
easat-2270	144	55	forced	force	VERB
easat-2270	144	56	,	,	PUNCT
easat-2270	144	57	given	give	VERB
easat-2270	144	58	the	the	DET
easat-2270	144	59	marginal	marginal	ADJ
easat-2270	144	60	propensity	propensity	NOUN
easat-2270	144	61	to	to	PART
easat-2270	144	62	consume	consume	VERB
easat-2270	144	63	,	,	PUNCT
easat-2270	144	64	to	to	PART
easat-2270	144	65	limit	limit	VERB
easat-2270	144	66	their	their	PRON
easat-2270	144	67	consumption	consumption	NOUN
easat-2270	144	68	expenditure	expenditure	NOUN
easat-2270	144	69	.	.	PUNCT
easat-2270	145	1	the	the	DET
easat-2270	145	2	result	result	NOUN
easat-2270	145	3	is	be	AUX
easat-2270	145	4	that	that	SCONJ
easat-2270	145	5	consumption	consumption	NOUN
easat-2270	145	6	taxes	taxis	NOUN
easat-2270	145	7	yield	yield	VERB
easat-2270	145	8	less	less	ADJ
easat-2270	145	9	revenue	revenue	NOUN
easat-2270	145	10	for	for	ADP
easat-2270	145	11	the	the	DET
easat-2270	145	12	public	public	ADJ
easat-2270	145	13	treasury	treasury	NOUN
easat-2270	145	14	.	.	PUNCT
easat-2270	146	1	when	when	SCONJ
easat-2270	146	2	comparing	compare	VERB
easat-2270	146	3	greece	greece	PROPN
easat-2270	146	4	to	to	ADP
easat-2270	146	5	other	other	ADJ
easat-2270	146	6	oecd	oecd	PROPN
easat-2270	146	7	countries	country	NOUN
easat-2270	146	8	,	,	PUNCT
easat-2270	146	9	several	several	ADJ
easat-2270	146	10	key	key	ADJ
easat-2270	146	11	differences	difference	NOUN
easat-2270	146	12	emerge	emerge	VERB
easat-2270	146	13	.	.	PUNCT
easat-2270	147	1	greece	greece	PROPN
easat-2270	147	2	’s	’s	PART
easat-2270	147	3	pre	pre	ADJ
easat-2270	147	4	-	-	ADJ
easat-2270	147	5	crisis	crisis	ADJ
easat-2270	147	6	tax	tax	NOUN
easat-2270	147	7	system	system	NOUN
easat-2270	147	8	was	be	AUX
easat-2270	147	9	less	less	ADV
easat-2270	147	10	effective	effective	ADJ
easat-2270	147	11	at	at	ADP
easat-2270	147	12	generating	generate	VERB
easat-2270	147	13	revenue	revenue	NOUN
easat-2270	147	14	compared	compare	VERB
easat-2270	147	15	to	to	ADP
easat-2270	147	16	the	the	DET
easat-2270	147	17	oecd	oecd	PROPN
easat-2270	147	18	average	average	NOUN
easat-2270	147	19	,	,	PUNCT
easat-2270	147	20	largely	largely	ADV
easat-2270	147	21	due	due	ADJ
easat-2270	147	22	to	to	ADP
easat-2270	147	23	high	high	ADJ
easat-2270	147	24	levels	level	NOUN
easat-2270	147	25	of	of	ADP
easat-2270	147	26	tax	tax	NOUN
easat-2270	147	27	evasion	evasion	NOUN
easat-2270	147	28	and	and	CCONJ
easat-2270	147	29	avoidance	avoidance	NOUN
easat-2270	147	30	.	.	PUNCT
easat-2270	148	1	according	accord	VERB
easat-2270	148	2	to	to	ADP
easat-2270	148	3	a	a	DET
easat-2270	148	4	study	study	NOUN
easat-2270	148	5	by	by	ADP
easat-2270	148	6	artavanis	artavanis	PROPN
easat-2270	148	7	,	,	PUNCT
easat-2270	148	8	morse	morse	NOUN
easat-2270	148	9	,	,	PUNCT
easat-2270	148	10	and	and	CCONJ
easat-2270	148	11	tsoutsoura	tsoutsoura	NOUN
easat-2270	148	12	(	(	PUNCT
easat-2270	148	13	2016	2016	NUM
easat-2270	148	14	)	)	PUNCT
easat-2270	148	15	,	,	PUNCT
easat-2270	148	16	tax	tax	NOUN
easat-2270	148	17	evasion	evasion	NOUN
easat-2270	148	18	in	in	ADP
easat-2270	148	19	greece	greece	PROPN
easat-2270	148	20	was	be	AUX
easat-2270	148	21	estimated	estimate	VERB
easat-2270	148	22	to	to	PART
easat-2270	148	23	cost	cost	VERB
easat-2270	148	24	the	the	DET
easat-2270	148	25	government	government	NOUN
easat-2270	148	26	approximately	approximately	ADV
easat-2270	148	27	27	27	NUM
easat-2270	148	28	%	%	NOUN
easat-2270	148	29	of	of	ADP
easat-2270	148	30	total	total	ADJ
easat-2270	148	31	tax	tax	NOUN
easat-2270	148	32	revenue	revenue	NOUN
easat-2270	148	33	.	.	PUNCT
easat-2270	149	1	indirect	indirect	ADJ
easat-2270	149	2	taxation	taxation	NOUN
easat-2270	149	3	as	as	ADP
easat-2270	149	4	a	a	DET
easat-2270	149	5	revenue	revenue	NOUN
easat-2270	149	6	tool	tool	NOUN
easat-2270	149	7	:	:	PUNCT
easat-2270	149	8	post	post	ADJ
easat-2270	149	9	-	-	NOUN
easat-2270	149	10	crisis	crisis	NOUN
easat-2270	149	11	,	,	PUNCT
easat-2270	149	12	greece	greece	PROPN
easat-2270	149	13	’s	’s	PART
easat-2270	149	14	shift	shift	NOUN
easat-2270	149	15	towards	towards	ADP
easat-2270	149	16	greater	great	ADJ
easat-2270	149	17	reliance	reliance	NOUN
easat-2270	149	18	on	on	ADP
easat-2270	149	19	indirect	indirect	ADJ
easat-2270	149	20	taxes	taxis	NOUN
easat-2270	149	21	is	be	AUX
easat-2270	149	22	more	more	ADJ
easat-2270	149	23	in	in	ADP
easat-2270	149	24	line	line	NOUN
easat-2270	149	25	with	with	ADP
easat-2270	149	26	the	the	DET
easat-2270	149	27	broader	broad	ADJ
easat-2270	149	28	oecd	oecd	NOUN
easat-2270	149	29	trend	trend	NOUN
easat-2270	149	30	.	.	PUNCT
easat-2270	150	1	however	however	ADV
easat-2270	150	2	,	,	PUNCT
easat-2270	150	3	the	the	DET
easat-2270	150	4	social	social	ADJ
easat-2270	150	5	and	and	CCONJ
easat-2270	150	6	economic	economic	ADJ
easat-2270	150	7	impacts	impact	NOUN
easat-2270	150	8	of	of	ADP
easat-2270	150	9	this	this	DET
easat-2270	150	10	shift	shift	NOUN
easat-2270	150	11	have	have	AUX
easat-2270	150	12	been	be	AUX
easat-2270	150	13	more	more	ADV
easat-2270	150	14	pronounced	pronounce	VERB
easat-2270	150	15	in	in	ADP
easat-2270	150	16	greece	greece	PROPN
easat-2270	150	17	due	due	ADP
easat-2270	150	18	to	to	ADP
easat-2270	150	19	the	the	DET
easat-2270	150	20	already	already	ADV
easat-2270	150	21	strained	strained	ADJ
easat-2270	150	22	economic	economic	ADJ
easat-2270	150	23	conditions	condition	NOUN
easat-2270	150	24	and	and	CCONJ
easat-2270	150	25	the	the	DET
easat-2270	150	26	limited	limited	ADJ
easat-2270	150	27	effectiveness	effectiveness	NOUN
easat-2270	150	28	of	of	ADP
easat-2270	150	29	social	social	ADJ
easat-2270	150	30	safety	safety	NOUN
easat-2270	150	31	nets	net	NOUN
easat-2270	150	32	compared	compare	VERB
easat-2270	150	33	to	to	ADP
easat-2270	150	34	other	other	ADJ
easat-2270	150	35	oecd	oecd	PROPN
easat-2270	150	36	countries	country	NOUN
easat-2270	150	37	(	(	PUNCT
easat-2270	150	38	oecd	oecd	PROPN
easat-2270	150	39	,	,	PUNCT
easat-2270	150	40	2020	2020	NUM
easat-2270	150	41	)	)	PUNCT
easat-2270	150	42	.	.	PUNCT
easat-2270	151	1	equity	equity	NOUN
easat-2270	151	2	and	and	CCONJ
easat-2270	151	3	efficiency	efficiency	NOUN
easat-2270	151	4	:	:	PUNCT
easat-2270	151	5	the	the	DET
easat-2270	151	6	literature	literature	NOUN
easat-2270	151	7	suggests	suggest	VERB
easat-2270	151	8	that	that	SCONJ
easat-2270	151	9	while	while	SCONJ
easat-2270	151	10	indirect	indirect	ADJ
easat-2270	151	11	taxes	taxis	NOUN
easat-2270	151	12	are	be	AUX
easat-2270	151	13	generally	generally	ADV
easat-2270	151	14	efficient	efficient	ADJ
easat-2270	151	15	and	and	CCONJ
easat-2270	151	16	less	less	ADV
easat-2270	151	17	distortive	distortive	ADJ
easat-2270	151	18	,	,	PUNCT
easat-2270	151	19	their	their	PRON
easat-2270	151	20	impact	impact	NOUN
easat-2270	151	21	on	on	ADP
easat-2270	151	22	equity	equity	NOUN
easat-2270	151	23	is	be	AUX
easat-2270	151	24	a	a	DET
easat-2270	151	25	significant	significant	ADJ
easat-2270	151	26	concern	concern	NOUN
easat-2270	151	27	,	,	PUNCT
easat-2270	151	28	particularly	particularly	ADV
easat-2270	151	29	in	in	ADP
easat-2270	151	30	countries	country	NOUN
easat-2270	151	31	like	like	ADP
easat-2270	151	32	greece	greece	PROPN
easat-2270	151	33	where	where	SCONJ
easat-2270	151	34	income	income	NOUN
easat-2270	151	35	inequality	inequality	NOUN
easat-2270	151	36	has	have	AUX
easat-2270	151	37	increased	increase	VERB
easat-2270	151	38	post	post	ADJ
easat-2270	151	39	-	-	NOUN
easat-2270	151	40	crisis	crisis	NOUN
easat-2270	151	41	.	.	PUNCT
easat-2270	152	1	studies	study	NOUN
easat-2270	152	2	by	by	ADP
easat-2270	152	3	the	the	DET
easat-2270	152	4	world	world	PROPN
easat-2270	152	5	bank	bank	PROPN
easat-2270	152	6	(	(	PUNCT
easat-2270	152	7	2018	2018	NUM
easat-2270	152	8	)	)	PUNCT
easat-2270	152	9	indicate	indicate	VERB
easat-2270	152	10	that	that	SCONJ
easat-2270	152	11	to	to	PART
easat-2270	152	12	address	address	VERB
easat-2270	152	13	this	this	DET
easat-2270	152	14	issue	issue	NOUN
easat-2270	152	15	,	,	PUNCT
easat-2270	152	16	greece	greece	PROPN
easat-2270	152	17	needs	need	VERB
easat-2270	152	18	to	to	PART
easat-2270	152	19	enhance	enhance	VERB
easat-2270	152	20	the	the	DET
easat-2270	152	21	progressivity	progressivity	NOUN
easat-2270	152	22	of	of	ADP
easat-2270	152	23	its	its	PRON
easat-2270	152	24	direct	direct	ADJ
easat-2270	152	25	tax	tax	NOUN
easat-2270	152	26	system	system	NOUN
easat-2270	152	27	while	while	SCONJ
easat-2270	152	28	improving	improve	VERB
easat-2270	152	29	tax	tax	NOUN
easat-2270	152	30	compliance	compliance	NOUN
easat-2270	152	31	and	and	CCONJ
easat-2270	152	32	administration	administration	NOUN
easat-2270	152	33	.	.	PUNCT
easat-2270	153	1	6	6	NUM
easat-2270	153	2	.	.	X
easat-2270	153	3	discussion	discussion	NOUN
easat-2270	153	4	government	government	NOUN
easat-2270	153	5	agencies	agency	NOUN
easat-2270	153	6	can	can	AUX
easat-2270	153	7	use	use	VERB
easat-2270	153	8	taxes	taxis	NOUN
easat-2270	153	9	to	to	PART
easat-2270	153	10	intervene	intervene	VERB
easat-2270	153	11	and	and	CCONJ
easat-2270	153	12	correct	correct	ADJ
easat-2270	153	13	deviations	deviation	NOUN
easat-2270	153	14	from	from	ADP
easat-2270	153	15	full	full	ADJ
easat-2270	153	16	employment	employment	NOUN
easat-2270	153	17	,	,	PUNCT
easat-2270	153	18	i.e.	i.e.	X
easat-2270	153	19	a	a	DET
easat-2270	153	20	situation	situation	NOUN
easat-2270	153	21	of	of	ADP
easat-2270	153	22	recession	recession	NOUN
easat-2270	153	23	or	or	CCONJ
easat-2270	153	24	inflation	inflation	NOUN
easat-2270	153	25	.	.	PUNCT
easat-2270	154	1	the	the	DET
easat-2270	154	2	oecd	oecd	PROPN
easat-2270	154	3	guideline	guideline	NOUN
easat-2270	154	4	suggests	suggest	VERB
easat-2270	154	5	that	that	SCONJ
easat-2270	154	6	if	if	SCONJ
easat-2270	154	7	we	we	PRON
easat-2270	154	8	assume	assume	VERB
easat-2270	154	9	that	that	SCONJ
easat-2270	154	10	there	there	PRON
easat-2270	154	11	is	be	VERB
easat-2270	154	12	underemployment	underemployment	ADJ
easat-2270	154	13	of	of	ADP
easat-2270	154	14	the	the	DET
easat-2270	154	15	labor	labor	NOUN
easat-2270	154	16	force	force	NOUN
easat-2270	154	17	in	in	ADP
easat-2270	154	18	the	the	DET
easat-2270	154	19	economy	economy	NOUN
easat-2270	154	20	which	which	PRON
easat-2270	154	21	is	be	AUX
easat-2270	154	22	due	due	ADJ
easat-2270	154	23	to	to	ADP
easat-2270	154	24	the	the	DET
easat-2270	154	25	economy	economy	NOUN
easat-2270	154	26	's	's	PART
easat-2270	154	27	aggregate	aggregate	ADJ
easat-2270	154	28	demand	demand	NOUN
easat-2270	154	29	1535	1535	NUM
easat-2270	154	30	edelweiss	edelweiss	PROPN
easat-2270	154	31	applied	apply	VERB
easat-2270	154	32	science	science	NOUN
easat-2270	154	33	and	and	CCONJ
easat-2270	154	34	technology	technology	NOUN
easat-2270	154	35	issn	issn	PROPN
easat-2270	154	36	:	:	PUNCT
easat-2270	154	37	2576	2576	NUM
easat-2270	154	38	-	-	SYM
easat-2270	154	39	8484	8484	NUM
easat-2270	154	40	vol	vol	NOUN
easat-2270	154	41	.	.	PROPN
easat-2270	154	42	8	8	NUM
easat-2270	154	43	,	,	PUNCT
easat-2270	154	44	no	no	INTJ
easat-2270	154	45	.	.	NOUN
easat-2270	154	46	6	6	NUM
easat-2270	154	47	:	:	SYM
easat-2270	154	48	1529	1529	NUM
easat-2270	154	49	-	-	SYM
easat-2270	154	50	1537	1537	NUM
easat-2270	154	51	,	,	PUNCT
easat-2270	154	52	2024	2024	NUM
easat-2270	154	53	doi	doi	NOUN
easat-2270	154	54	:	:	PUNCT
easat-2270	154	55	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	154	56	©	©	PROPN
easat-2270	154	57	2024	2024	NUM
easat-2270	154	58	by	by	ADP
easat-2270	154	59	the	the	DET
easat-2270	154	60	authors	author	NOUN
easat-2270	154	61	;	;	PUNCT
easat-2270	154	62	licensee	licensee	PROPN
easat-2270	154	63	learning	learn	VERB
easat-2270	154	64	gate	gate	NOUN
easat-2270	154	65	being	be	AUX
easat-2270	154	66	less	less	ADJ
easat-2270	154	67	than	than	ADP
easat-2270	154	68	the	the	DET
easat-2270	154	69	aggregate	aggregate	ADJ
easat-2270	154	70	supply	supply	NOUN
easat-2270	154	71	at	at	ADP
easat-2270	154	72	full	full	ADJ
easat-2270	154	73	employment	employment	NOUN
easat-2270	154	74	then	then	ADV
easat-2270	154	75	aggregate	aggregate	ADJ
easat-2270	154	76	demand	demand	NOUN
easat-2270	154	77	should	should	AUX
easat-2270	154	78	increase	increase	VERB
easat-2270	154	79	,	,	PUNCT
easat-2270	154	80	tax	tax	NOUN
easat-2270	154	81	policy	policy	NOUN
easat-2270	154	82	should	should	AUX
easat-2270	154	83	then	then	ADV
easat-2270	154	84	to	to	PART
easat-2270	154	85	reduce	reduce	VERB
easat-2270	154	86	taxes	taxis	NOUN
easat-2270	154	87	so	so	SCONJ
easat-2270	154	88	as	as	SCONJ
easat-2270	154	89	to	to	PART
easat-2270	154	90	increase	increase	VERB
easat-2270	154	91	the	the	DET
easat-2270	154	92	purchasing	purchasing	NOUN
easat-2270	154	93	power	power	NOUN
easat-2270	154	94	of	of	ADP
easat-2270	154	95	households	household	NOUN
easat-2270	154	96	and	and	CCONJ
easat-2270	154	97	businesses	business	NOUN
easat-2270	154	98	so	so	SCONJ
easat-2270	154	99	that	that	SCONJ
easat-2270	154	100	they	they	PRON
easat-2270	154	101	have	have	VERB
easat-2270	154	102	an	an	DET
easat-2270	154	103	increase	increase	NOUN
easat-2270	154	104	in	in	ADP
easat-2270	154	105	demand	demand	NOUN
easat-2270	154	106	(	(	PUNCT
easat-2270	154	107	consumption	consumption	NOUN
easat-2270	154	108	)	)	PUNCT
easat-2270	154	109	,	,	PUNCT
easat-2270	154	110	production	production	NOUN
easat-2270	154	111	and	and	CCONJ
easat-2270	154	112	incomes	income	NOUN
easat-2270	154	113	.	.	PUNCT
easat-2270	155	1	here	here	ADV
easat-2270	155	2	,	,	PUNCT
easat-2270	155	3	of	of	ADP
easat-2270	155	4	course	course	NOUN
easat-2270	155	5	,	,	PUNCT
easat-2270	155	6	the	the	DET
easat-2270	155	7	competent	competent	ADJ
easat-2270	155	8	authorities	authority	NOUN
easat-2270	155	9	should	should	AUX
easat-2270	155	10	decide	decide	VERB
easat-2270	155	11	which	which	DET
easat-2270	155	12	taxes	taxis	NOUN
easat-2270	155	13	to	to	PART
easat-2270	155	14	use	use	VERB
easat-2270	155	15	direct	direct	ADJ
easat-2270	155	16	or	or	CCONJ
easat-2270	155	17	indirect	indirect	ADJ
easat-2270	155	18	depending	depend	VERB
easat-2270	155	19	on	on	ADP
easat-2270	155	20	their	their	PRON
easat-2270	155	21	advantages	advantage	NOUN
easat-2270	155	22	and	and	CCONJ
easat-2270	155	23	disadvantages	disadvantage	NOUN
easat-2270	155	24	(	(	PUNCT
easat-2270	155	25	see	see	VERB
easat-2270	155	26	disadvantages	disadvantage	VERB
easat-2270	155	27	advantages	advantage	NOUN
easat-2270	155	28	of	of	ADP
easat-2270	155	29	direct	direct	ADJ
easat-2270	155	30	indirect	indirect	ADJ
easat-2270	155	31	taxes	taxis	NOUN
easat-2270	155	32	)	)	PUNCT
easat-2270	155	33	(	(	PUNCT
easat-2270	155	34	oecd	oecd	PROPN
easat-2270	155	35	)	)	PUNCT
easat-2270	155	36	.	.	PUNCT
easat-2270	156	1	conversely	conversely	ADV
easat-2270	156	2	if	if	SCONJ
easat-2270	156	3	the	the	DET
easat-2270	156	4	economy	economy	NOUN
easat-2270	156	5	is	be	AUX
easat-2270	156	6	experiencing	experience	VERB
easat-2270	156	7	inflationary	inflationary	ADJ
easat-2270	156	8	pressures	pressure	NOUN
easat-2270	156	9	because	because	SCONJ
easat-2270	156	10	aggregate	aggregate	ADJ
easat-2270	156	11	demand	demand	NOUN
easat-2270	156	12	is	be	AUX
easat-2270	156	13	greater	great	ADJ
easat-2270	156	14	than	than	SCONJ
easat-2270	156	15	full	full	ADJ
easat-2270	156	16	employment	employment	NOUN
easat-2270	156	17	output	output	NOUN
easat-2270	156	18	the	the	DET
easat-2270	156	19	fiscal	fiscal	ADJ
easat-2270	156	20	policy	policy	NOUN
easat-2270	156	21	of	of	ADP
easat-2270	156	22	taxes	taxis	NOUN
easat-2270	156	23	.	.	PUNCT
easat-2270	157	1	the	the	DET
easat-2270	157	2	degree	degree	NOUN
easat-2270	157	3	of	of	ADP
easat-2270	157	4	impact	impact	NOUN
easat-2270	157	5	on	on	ADP
easat-2270	157	6	demand	demand	NOUN
easat-2270	157	7	depends	depend	VERB
easat-2270	157	8	on	on	ADP
easat-2270	157	9	the	the	DET
easat-2270	157	10	category	category	NOUN
easat-2270	157	11	of	of	ADP
easat-2270	157	12	entities	entity	NOUN
easat-2270	157	13	charged	charge	VERB
easat-2270	157	14	by	by	ADP
easat-2270	157	15	each	each	DET
easat-2270	157	16	tax	tax	NOUN
easat-2270	157	17	and	and	CCONJ
easat-2270	157	18	on	on	ADP
easat-2270	157	19	the	the	DET
easat-2270	157	20	form	form	NOUN
easat-2270	157	21	of	of	ADP
easat-2270	157	22	the	the	DET
easat-2270	157	23	tax	tax	NOUN
easat-2270	157	24	.	.	PUNCT
easat-2270	158	1	thus	thus	ADV
easat-2270	158	2	,	,	PUNCT
easat-2270	158	3	if	if	SCONJ
easat-2270	158	4	taxes	taxis	NOUN
easat-2270	158	5	are	be	AUX
easat-2270	158	6	imposed	impose	VERB
easat-2270	158	7	on	on	ADP
easat-2270	158	8	households	household	NOUN
easat-2270	158	9	,	,	PUNCT
easat-2270	158	10	they	they	PRON
easat-2270	158	11	exert	exert	VERB
easat-2270	158	12	different	different	ADJ
easat-2270	158	13	effects	effect	NOUN
easat-2270	158	14	than	than	ADP
easat-2270	158	15	taxes	taxis	NOUN
easat-2270	158	16	imposed	impose	VERB
easat-2270	158	17	on	on	ADP
easat-2270	158	18	businesses	business	NOUN
easat-2270	158	19	because	because	SCONJ
easat-2270	158	20	the	the	DET
easat-2270	158	21	former	former	ADJ
easat-2270	158	22	affect	affect	VERB
easat-2270	158	23	consumption	consumption	NOUN
easat-2270	158	24	while	while	SCONJ
easat-2270	158	25	the	the	DET
easat-2270	158	26	latter	latter	ADJ
easat-2270	158	27	affect	affect	VERB
easat-2270	158	28	investment	investment	NOUN
easat-2270	158	29	.	.	PUNCT
easat-2270	159	1	also	also	ADV
easat-2270	159	2	,	,	PUNCT
easat-2270	159	3	the	the	DET
easat-2270	159	4	effects	effect	NOUN
easat-2270	159	5	on	on	ADP
easat-2270	159	6	active	active	ADJ
easat-2270	159	7	demand	demand	NOUN
easat-2270	159	8	differ	differ	VERB
easat-2270	159	9	between	between	ADP
easat-2270	159	10	the	the	DET
easat-2270	159	11	various	various	ADJ
easat-2270	159	12	tax	tax	NOUN
easat-2270	159	13	categories	category	NOUN
easat-2270	159	14	(	(	PUNCT
easat-2270	159	15	income	income	NOUN
easat-2270	159	16	taxes	taxis	NOUN
easat-2270	159	17	direct	direct	ADJ
easat-2270	159	18	,	,	PUNCT
easat-2270	159	19	expenditure	expenditure	NOUN
easat-2270	159	20	taxes	taxis	NOUN
easat-2270	159	21	indirect	indirect	ADJ
easat-2270	159	22	)	)	PUNCT
easat-2270	159	23	(	(	PUNCT
easat-2270	159	24	barbas	barbas	PROPN
easat-2270	159	25	and	and	CCONJ
easat-2270	159	26	finokaliotis	finokaliotis	PROPN
easat-2270	159	27	,	,	PUNCT
easat-2270	159	28	2011	2011	NUM
easat-2270	159	29	)	)	PUNCT
easat-2270	159	30	.	.	PUNCT
easat-2270	160	1	the	the	DET
easat-2270	160	2	literature	literature	NOUN
easat-2270	160	3	provides	provide	VERB
easat-2270	160	4	several	several	ADJ
easat-2270	160	5	policy	policy	NOUN
easat-2270	160	6	recommendations	recommendation	NOUN
easat-2270	160	7	for	for	ADP
easat-2270	160	8	greece	greece	PROPN
easat-2270	160	9	and	and	CCONJ
easat-2270	160	10	other	other	ADJ
easat-2270	160	11	oecd	oecd	PROPN
easat-2270	160	12	countries	country	NOUN
easat-2270	160	13	.	.	PUNCT
easat-2270	161	1	for	for	ADP
easat-2270	161	2	greece	greece	PROPN
easat-2270	161	3	,	,	PUNCT
easat-2270	161	4	improving	improve	VERB
easat-2270	161	5	tax	tax	NOUN
easat-2270	161	6	compliance	compliance	NOUN
easat-2270	161	7	and	and	CCONJ
easat-2270	161	8	broadening	broaden	VERB
easat-2270	161	9	the	the	DET
easat-2270	161	10	tax	tax	NOUN
easat-2270	161	11	base	base	NOUN
easat-2270	161	12	remain	remain	VERB
easat-2270	161	13	critical	critical	ADJ
easat-2270	161	14	challenges	challenge	NOUN
easat-2270	161	15	.	.	PUNCT
easat-2270	162	1	the	the	DET
easat-2270	162	2	imf	imf	PROPN
easat-2270	162	3	(	(	PUNCT
easat-2270	162	4	2019	2019	NUM
easat-2270	162	5	)	)	PUNCT
easat-2270	162	6	suggests	suggest	VERB
easat-2270	162	7	that	that	SCONJ
easat-2270	162	8	greece	greece	PROPN
easat-2270	162	9	should	should	AUX
easat-2270	162	10	focus	focus	VERB
easat-2270	162	11	on	on	ADP
easat-2270	162	12	simplifying	simplify	VERB
easat-2270	162	13	its	its	PRON
easat-2270	162	14	tax	tax	NOUN
easat-2270	162	15	code	code	NOUN
easat-2270	162	16	,	,	PUNCT
easat-2270	162	17	strengthening	strengthen	VERB
easat-2270	162	18	tax	tax	NOUN
easat-2270	162	19	administration	administration	NOUN
easat-2270	162	20	,	,	PUNCT
easat-2270	162	21	and	and	CCONJ
easat-2270	162	22	enhancing	enhance	VERB
easat-2270	162	23	the	the	DET
easat-2270	162	24	progressivity	progressivity	NOUN
easat-2270	162	25	of	of	ADP
easat-2270	162	26	its	its	PRON
easat-2270	162	27	direct	direct	ADJ
easat-2270	162	28	taxes	taxis	NOUN
easat-2270	162	29	to	to	PART
easat-2270	162	30	reduce	reduce	VERB
easat-2270	162	31	inequality	inequality	NOUN
easat-2270	162	32	and	and	CCONJ
easat-2270	162	33	improve	improve	VERB
easat-2270	162	34	revenue	revenue	NOUN
easat-2270	162	35	collection	collection	NOUN
easat-2270	162	36	.	.	PUNCT
easat-2270	163	1	diversifying	diversify	VERB
easat-2270	163	2	revenue	revenue	NOUN
easat-2270	163	3	sources	source	NOUN
easat-2270	163	4	:	:	PUNCT
easat-2270	163	5	for	for	ADP
easat-2270	163	6	oecd	oecd	PROPN
easat-2270	163	7	countries	country	NOUN
easat-2270	163	8	in	in	ADP
easat-2270	163	9	general	general	ADJ
easat-2270	163	10	,	,	PUNCT
easat-2270	163	11	the	the	DET
easat-2270	163	12	balance	balance	NOUN
easat-2270	163	13	between	between	ADP
easat-2270	163	14	direct	direct	ADJ
easat-2270	163	15	and	and	CCONJ
easat-2270	163	16	indirect	indirect	ADJ
easat-2270	163	17	taxes	taxis	NOUN
easat-2270	163	18	should	should	AUX
easat-2270	163	19	be	be	AUX
easat-2270	163	20	carefully	carefully	ADV
easat-2270	163	21	managed	manage	VERB
easat-2270	163	22	to	to	PART
easat-2270	163	23	ensure	ensure	VERB
easat-2270	163	24	both	both	DET
easat-2270	163	25	efficiency	efficiency	NOUN
easat-2270	163	26	and	and	CCONJ
easat-2270	163	27	equity	equity	NOUN
easat-2270	163	28	.	.	PUNCT
easat-2270	164	1	the	the	DET
easat-2270	164	2	oecd	oecd	PROPN
easat-2270	164	3	(	(	PUNCT
easat-2270	164	4	2020	2020	NUM
easat-2270	164	5	)	)	PUNCT
easat-2270	164	6	recommends	recommend	VERB
easat-2270	164	7	that	that	SCONJ
easat-2270	164	8	countries	country	NOUN
easat-2270	164	9	explore	explore	VERB
easat-2270	164	10	innovative	innovative	ADJ
easat-2270	164	11	taxation	taxation	NOUN
easat-2270	164	12	approaches	approach	NOUN
easat-2270	164	13	,	,	PUNCT
easat-2270	164	14	such	such	ADJ
easat-2270	164	15	as	as	ADP
easat-2270	164	16	environmental	environmental	ADJ
easat-2270	164	17	taxes	taxis	NOUN
easat-2270	164	18	,	,	PUNCT
easat-2270	164	19	which	which	PRON
easat-2270	164	20	can	can	AUX
easat-2270	164	21	provide	provide	VERB
easat-2270	164	22	revenue	revenue	NOUN
easat-2270	164	23	while	while	SCONJ
easat-2270	164	24	also	also	ADV
easat-2270	164	25	addressing	address	VERB
easat-2270	164	26	broader	broad	ADJ
easat-2270	164	27	policy	policy	NOUN
easat-2270	164	28	goals	goal	NOUN
easat-2270	164	29	.	.	PUNCT
easat-2270	165	1	post	post	ADJ
easat-2270	165	2	-	-	ADJ
easat-2270	165	3	crisis	crisis	NOUN
easat-2270	165	4	adjustments	adjustment	NOUN
easat-2270	165	5	:	:	PUNCT
easat-2270	165	6	as	as	SCONJ
easat-2270	165	7	greece	greece	PROPN
easat-2270	165	8	continues	continue	VERB
easat-2270	165	9	to	to	PART
easat-2270	165	10	recover	recover	VERB
easat-2270	165	11	from	from	ADP
easat-2270	165	12	the	the	DET
easat-2270	165	13	economic	economic	ADJ
easat-2270	165	14	crisis	crisis	NOUN
easat-2270	165	15	,	,	PUNCT
easat-2270	165	16	future	future	ADJ
easat-2270	165	17	adjustments	adjustment	NOUN
easat-2270	165	18	to	to	ADP
easat-2270	165	19	the	the	DET
easat-2270	165	20	tax	tax	NOUN
easat-2270	165	21	system	system	NOUN
easat-2270	165	22	should	should	AUX
easat-2270	165	23	aim	aim	VERB
easat-2270	165	24	to	to	PART
easat-2270	165	25	reduce	reduce	VERB
easat-2270	165	26	the	the	DET
easat-2270	165	27	burden	burden	NOUN
easat-2270	165	28	on	on	ADP
easat-2270	165	29	lower	low	ADJ
easat-2270	165	30	-	-	PUNCT
easat-2270	165	31	income	income	NOUN
easat-2270	165	32	households	household	NOUN
easat-2270	165	33	,	,	PUNCT
easat-2270	165	34	possibly	possibly	ADV
easat-2270	165	35	by	by	ADP
easat-2270	165	36	introducing	introduce	VERB
easat-2270	165	37	more	more	ADV
easat-2270	165	38	targeted	target	VERB
easat-2270	165	39	tax	tax	NOUN
easat-2270	165	40	credits	credit	NOUN
easat-2270	165	41	or	or	CCONJ
easat-2270	165	42	reducing	reduce	VERB
easat-2270	165	43	vat	vat	NOUN
easat-2270	165	44	on	on	ADP
easat-2270	165	45	essential	essential	ADJ
easat-2270	165	46	goods	good	NOUN
easat-2270	165	47	.	.	PUNCT
easat-2270	166	1	7	7	X
easat-2270	166	2	.	.	X
easat-2270	166	3	conclusion	conclusion	NOUN
easat-2270	166	4	public	public	ADJ
easat-2270	166	5	administration	administration	NOUN
easat-2270	166	6	agencies	agency	NOUN
easat-2270	166	7	intervene	intervene	VERB
easat-2270	166	8	in	in	ADP
easat-2270	166	9	many	many	ADJ
easat-2270	166	10	ways	way	NOUN
easat-2270	166	11	to	to	PART
easat-2270	166	12	achieve	achieve	VERB
easat-2270	166	13	the	the	DET
easat-2270	166	14	efficient	efficient	ADJ
easat-2270	166	15	allocation	allocation	NOUN
easat-2270	166	16	of	of	ADP
easat-2270	166	17	resources	resource	NOUN
easat-2270	166	18	.	.	PUNCT
easat-2270	167	1	this	this	PRON
easat-2270	167	2	means	mean	VERB
easat-2270	167	3	that	that	SCONJ
easat-2270	167	4	the	the	DET
easat-2270	167	5	means	mean	NOUN
easat-2270	167	6	of	of	ADP
easat-2270	167	7	production	production	NOUN
easat-2270	167	8	must	must	AUX
easat-2270	167	9	be	be	AUX
easat-2270	167	10	allocated	allocate	VERB
easat-2270	167	11	in	in	ADP
easat-2270	167	12	such	such	DET
easat-2270	167	13	a	a	DET
easat-2270	167	14	way	way	NOUN
easat-2270	167	15	as	as	SCONJ
easat-2270	167	16	to	to	PART
easat-2270	167	17	produce	produce	VERB
easat-2270	167	18	those	those	DET
easat-2270	167	19	goods	good	NOUN
easat-2270	167	20	and	and	CCONJ
easat-2270	167	21	in	in	ADP
easat-2270	167	22	those	those	DET
easat-2270	167	23	quantities	quantity	NOUN
easat-2270	167	24	that	that	PRON
easat-2270	167	25	society	society	NOUN
easat-2270	167	26	as	as	ADP
easat-2270	167	27	a	a	DET
easat-2270	167	28	whole	whole	ADJ
easat-2270	167	29	desire	desire	NOUN
easat-2270	167	30	.	.	PUNCT
easat-2270	168	1	in	in	ADP
easat-2270	168	2	free	free	ADJ
easat-2270	168	3	economies	economy	NOUN
easat-2270	168	4	,	,	PUNCT
easat-2270	168	5	this	this	PRON
easat-2270	168	6	is	be	AUX
easat-2270	168	7	achieved	achieve	VERB
easat-2270	168	8	through	through	ADP
easat-2270	168	9	the	the	DET
easat-2270	168	10	price	price	NOUN
easat-2270	168	11	mechanism	mechanism	NOUN
easat-2270	168	12	,	,	PUNCT
easat-2270	168	13	but	but	CCONJ
easat-2270	168	14	this	this	PRON
easat-2270	168	15	is	be	AUX
easat-2270	168	16	not	not	PART
easat-2270	168	17	always	always	ADV
easat-2270	168	18	achieved	achieve	VERB
easat-2270	168	19	.	.	PUNCT
easat-2270	169	1	a	a	DET
easat-2270	169	2	key	key	ADJ
easat-2270	169	3	finding	finding	NOUN
easat-2270	169	4	of	of	ADP
easat-2270	169	5	the	the	DET
easat-2270	169	6	oecd	oecd	PROPN
easat-2270	169	7	is	be	AUX
easat-2270	169	8	that	that	SCONJ
easat-2270	169	9	taxes	taxis	NOUN
easat-2270	169	10	should	should	AUX
easat-2270	169	11	be	be	AUX
easat-2270	169	12	used	use	VERB
easat-2270	169	13	not	not	PART
easat-2270	169	14	only	only	ADV
easat-2270	169	15	to	to	PART
easat-2270	169	16	secure	secure	VERB
easat-2270	169	17	revenue	revenue	NOUN
easat-2270	169	18	to	to	PART
easat-2270	169	19	finance	finance	VERB
easat-2270	169	20	expenditure	expenditure	NOUN
easat-2270	169	21	but	but	CCONJ
easat-2270	169	22	also	also	ADV
easat-2270	169	23	as	as	ADP
easat-2270	169	24	a	a	DET
easat-2270	169	25	means	means	NOUN
easat-2270	169	26	of	of	ADP
easat-2270	169	27	mitigating	mitigate	VERB
easat-2270	169	28	economic	economic	ADJ
easat-2270	169	29	inequalities	inequality	NOUN
easat-2270	169	30	created	create	VERB
easat-2270	169	31	in	in	ADP
easat-2270	169	32	the	the	DET
easat-2270	169	33	distribution	distribution	NOUN
easat-2270	169	34	of	of	ADP
easat-2270	169	35	national	national	ADJ
easat-2270	169	36	income	income	NOUN
easat-2270	169	37	and	and	CCONJ
easat-2270	169	38	wealth	wealth	NOUN
easat-2270	169	39	among	among	ADP
easat-2270	169	40	citizens	citizen	NOUN
easat-2270	169	41	.	.	PUNCT
easat-2270	170	1	a	a	DET
easat-2270	170	2	more	more	ADV
easat-2270	170	3	effective	effective	ADJ
easat-2270	170	4	tax	tax	NOUN
easat-2270	170	5	to	to	PART
easat-2270	170	6	mitigate	mitigate	VERB
easat-2270	170	7	inequalities	inequality	NOUN
easat-2270	170	8	in	in	ADP
easat-2270	170	9	the	the	DET
easat-2270	170	10	distribution	distribution	NOUN
easat-2270	170	11	of	of	ADP
easat-2270	170	12	income	income	NOUN
easat-2270	170	13	is	be	AUX
easat-2270	170	14	considered	consider	VERB
easat-2270	170	15	the	the	DET
easat-2270	170	16	progressive	progressive	ADJ
easat-2270	170	17	income	income	NOUN
easat-2270	170	18	tax	tax	NOUN
easat-2270	170	19	and	and	CCONJ
easat-2270	170	20	has	have	AUX
easat-2270	170	21	been	be	AUX
easat-2270	170	22	implemented	implement	VERB
easat-2270	170	23	in	in	ADP
easat-2270	170	24	all	all	DET
easat-2270	170	25	countries	country	NOUN
easat-2270	170	26	of	of	ADP
easat-2270	170	27	the	the	DET
easat-2270	170	28	western	western	ADJ
easat-2270	170	29	world	world	NOUN
easat-2270	170	30	.	.	PUNCT
easat-2270	171	1	effective	effective	ADJ
easat-2270	171	2	taxes	taxis	NOUN
easat-2270	171	3	for	for	ADP
easat-2270	171	4	mitigating	mitigate	VERB
easat-2270	171	5	inequalities	inequality	NOUN
easat-2270	171	6	in	in	ADP
easat-2270	171	7	the	the	DET
easat-2270	171	8	distribution	distribution	NOUN
easat-2270	171	9	of	of	ADP
easat-2270	171	10	income	income	NOUN
easat-2270	171	11	and	and	CCONJ
easat-2270	171	12	wealth	wealth	NOUN
easat-2270	171	13	are	be	AUX
easat-2270	171	14	secondarily	secondarily	ADV
easat-2270	171	15	considered	consider	VERB
easat-2270	171	16	property	property	NOUN
easat-2270	171	17	taxes	taxis	NOUN
easat-2270	171	18	.	.	PUNCT
easat-2270	172	1	the	the	DET
easat-2270	172	2	tax	tax	NOUN
easat-2270	172	3	rates	rate	NOUN
easat-2270	172	4	of	of	ADP
easat-2270	172	5	this	this	DET
easat-2270	172	6	tax	tax	NOUN
easat-2270	172	7	are	be	AUX
easat-2270	172	8	progressive	progressive	ADJ
easat-2270	172	9	,	,	PUNCT
easat-2270	172	10	while	while	SCONJ
easat-2270	172	11	inheritance	inheritance	NOUN
easat-2270	172	12	taxes	taxis	NOUN
easat-2270	172	13	have	have	VERB
easat-2270	172	14	high	high	ADJ
easat-2270	172	15	tax	tax	NOUN
easat-2270	172	16	rates	rate	NOUN
easat-2270	172	17	to	to	PART
easat-2270	172	18	prevent	prevent	VERB
easat-2270	172	19	unlimited	unlimited	ADJ
easat-2270	172	20	accumulation	accumulation	NOUN
easat-2270	172	21	of	of	ADP
easat-2270	172	22	wealth	wealth	NOUN
easat-2270	172	23	(	(	PUNCT
easat-2270	172	24	barbas	barbas	PROPN
easat-2270	172	25	,	,	PUNCT
easat-2270	172	26	2011	2011	NUM
easat-2270	172	27	)	)	PUNCT
easat-2270	172	28	.	.	PUNCT
easat-2270	173	1	taxes	taxis	NOUN
easat-2270	173	2	are	be	AUX
easat-2270	173	3	considered	consider	VERB
easat-2270	173	4	as	as	ADP
easat-2270	173	5	an	an	DET
easat-2270	173	6	effective	effective	ADJ
easat-2270	173	7	means	mean	NOUN
easat-2270	173	8	to	to	PART
easat-2270	173	9	ensure	ensure	VERB
easat-2270	173	10	two	two	NUM
easat-2270	173	11	basic	basic	ADJ
easat-2270	173	12	conditions	condition	NOUN
easat-2270	173	13	of	of	ADP
easat-2270	173	14	economic	economic	ADJ
easat-2270	173	15	development	development	NOUN
easat-2270	173	16	,	,	PUNCT
easat-2270	173	17	i.e.	i.e.	X
easat-2270	173	18	,	,	PUNCT
easat-2270	173	19	the	the	DET
easat-2270	173	20	upward	upward	ADJ
easat-2270	173	21	trend	trend	NOUN
easat-2270	173	22	of	of	ADP
easat-2270	173	23	the	the	DET
easat-2270	173	24	national	national	ADJ
easat-2270	173	25	product	product	NOUN
easat-2270	173	26	over	over	ADP
easat-2270	173	27	time	time	NOUN
easat-2270	173	28	:	:	PUNCT
easat-2270	173	29	(	(	PUNCT
easat-2270	173	30	a	a	X
easat-2270	173	31	)	)	PUNCT
easat-2270	173	32	the	the	DET
easat-2270	173	33	creation	creation	NOUN
easat-2270	173	34	of	of	ADP
easat-2270	173	35	savings	saving	NOUN
easat-2270	173	36	also	also	ADV
easat-2270	173	37	by	by	ADP
easat-2270	173	38	the	the	DET
easat-2270	173	39	private	private	ADJ
easat-2270	173	40	sector	sector	NOUN
easat-2270	173	41	,	,	PUNCT
easat-2270	173	42	(	(	PUNCT
easat-2270	173	43	b	b	X
easat-2270	173	44	)	)	PUNCT
easat-2270	173	45	the	the	DET
easat-2270	173	46	promotion	promotion	NOUN
easat-2270	173	47	of	of	ADP
easat-2270	173	48	investments	investment	NOUN
easat-2270	173	49	and	and	CCONJ
easat-2270	173	50	especially	especially	ADV
easat-2270	173	51	those	those	PRON
easat-2270	173	52	that	that	PRON
easat-2270	173	53	contribute	contribute	VERB
easat-2270	173	54	to	to	ADP
easat-2270	173	55	increasing	increase	VERB
easat-2270	173	56	the	the	DET
easat-2270	173	57	productive	productive	ADJ
easat-2270	173	58	base	base	NOUN
easat-2270	173	59	of	of	ADP
easat-2270	173	60	the	the	DET
easat-2270	173	61	economy	economy	NOUN
easat-2270	173	62	.	.	PUNCT
easat-2270	174	1	it	it	PRON
easat-2270	174	2	was	be	AUX
easat-2270	174	3	mentioned	mention	VERB
easat-2270	174	4	above	above	ADP
easat-2270	174	5	that	that	SCONJ
easat-2270	174	6	taxes	taxis	NOUN
easat-2270	174	7	are	be	AUX
easat-2270	174	8	unilateral	unilateral	ADJ
easat-2270	174	9	benefits	benefit	NOUN
easat-2270	174	10	from	from	ADP
easat-2270	174	11	private	private	ADJ
easat-2270	174	12	entities	entity	NOUN
easat-2270	174	13	to	to	ADP
easat-2270	174	14	the	the	DET
easat-2270	174	15	public	public	NOUN
easat-2270	174	16	,	,	PUNCT
easat-2270	174	17	because	because	SCONJ
easat-2270	174	18	they	they	PRON
easat-2270	174	19	are	be	AUX
easat-2270	174	20	not	not	PART
easat-2270	174	21	compensated	compensate	VERB
easat-2270	174	22	by	by	ADP
easat-2270	174	23	a	a	DET
easat-2270	174	24	special	special	ADJ
easat-2270	174	25	compensation	compensation	NOUN
easat-2270	174	26	from	from	ADP
easat-2270	174	27	the	the	DET
easat-2270	174	28	public	public	NOUN
easat-2270	174	29	to	to	ADP
easat-2270	174	30	private	private	ADJ
easat-2270	174	31	entities	entity	NOUN
easat-2270	174	32	proportional	proportional	ADJ
easat-2270	174	33	to	to	ADP
easat-2270	174	34	the	the	DET
easat-2270	174	35	amount	amount	NOUN
easat-2270	174	36	of	of	ADP
easat-2270	174	37	each	each	DET
easat-2270	174	38	benefit	benefit	NOUN
easat-2270	174	39	.	.	PUNCT
easat-2270	175	1	because	because	SCONJ
easat-2270	175	2	of	of	ADP
easat-2270	175	3	this	this	DET
easat-2270	175	4	unilateralism	unilateralism	NOUN
easat-2270	175	5	,	,	PUNCT
easat-2270	175	6	taxes	taxis	NOUN
easat-2270	175	7	impose	impose	VERB
easat-2270	175	8	a	a	DET
easat-2270	175	9	burden	burden	NOUN
easat-2270	175	10	on	on	ADP
easat-2270	175	11	private	private	ADJ
easat-2270	175	12	entities	entity	NOUN
easat-2270	175	13	known	know	VERB
easat-2270	175	14	as	as	ADP
easat-2270	175	15	the	the	DET
easat-2270	175	16	tax	tax	NOUN
easat-2270	175	17	burden	burden	NOUN
easat-2270	175	18	.	.	PUNCT
easat-2270	176	1	this	this	DET
easat-2270	176	2	tax	tax	NOUN
easat-2270	176	3	burden	burden	NOUN
easat-2270	176	4	is	be	AUX
easat-2270	176	5	nothing	nothing	PRON
easat-2270	176	6	more	more	ADJ
easat-2270	176	7	than	than	SCONJ
easat-2270	176	8	the	the	DET
easat-2270	176	9	cost	cost	NOUN
easat-2270	176	10	of	of	ADP
easat-2270	176	11	providing	provide	VERB
easat-2270	176	12	frees	free	VERB
easat-2270	176	13	public	public	ADJ
easat-2270	176	14	goods	good	NOUN
easat-2270	176	15	and	and	CCONJ
easat-2270	176	16	financing	finance	VERB
easat-2270	176	17	the	the	DET
easat-2270	176	18	other	other	ADJ
easat-2270	176	19	activities	activity	NOUN
easat-2270	176	20	of	of	ADP
easat-2270	176	21	public	public	ADJ
easat-2270	176	22	bodies	body	NOUN
easat-2270	176	23	.	.	PUNCT
easat-2270	177	1	a	a	DET
easat-2270	177	2	key	key	ADJ
easat-2270	177	3	problem	problem	NOUN
easat-2270	177	4	that	that	PRON
easat-2270	177	5	concerns	concern	VERB
easat-2270	177	6	the	the	DET
easat-2270	177	7	branch	branch	NOUN
easat-2270	177	8	of	of	ADP
easat-2270	177	9	public	public	ADJ
easat-2270	177	10	finance	finance	NOUN
easat-2270	177	11	is	be	AUX
easat-2270	177	12	finding	find	VERB
easat-2270	177	13	a	a	DET
easat-2270	177	14	way	way	NOUN
easat-2270	177	15	to	to	PART
easat-2270	177	16	fairly	fairly	ADV
easat-2270	177	17	distribute	distribute	VERB
easat-2270	177	18	the	the	DET
easat-2270	177	19	tax	tax	NOUN
easat-2270	177	20	burden	burden	NOUN
easat-2270	177	21	among	among	ADP
easat-2270	177	22	citizens	citizen	NOUN
easat-2270	177	23	.	.	PUNCT
easat-2270	178	1	two	two	NUM
easat-2270	178	2	main	main	ADJ
easat-2270	178	3	issues	issue	NOUN
easat-2270	178	4	arise	arise	VERB
easat-2270	178	5	here	here	ADV
easat-2270	178	6	.	.	PUNCT
easat-2270	179	1	the	the	DET
easat-2270	179	2	first	first	ADJ
easat-2270	179	3	refers	refer	VERB
easat-2270	179	4	to	to	ADP
easat-2270	179	5	the	the	DET
easat-2270	179	6	(	(	PUNCT
easat-2270	179	7	definition	definition	NOUN
easat-2270	179	8	)	)	PUNCT
easat-2270	179	9	of	of	ADP
easat-2270	179	10	the	the	DET
easat-2270	179	11	fair	fair	ADJ
easat-2270	179	12	distribution	distribution	NOUN
easat-2270	179	13	of	of	ADP
easat-2270	179	14	the	the	DET
easat-2270	179	15	tax	tax	NOUN
easat-2270	179	16	burden	burden	NOUN
easat-2270	179	17	while	while	SCONJ
easat-2270	179	18	the	the	DET
easat-2270	179	19	second	second	ADJ
easat-2270	179	20	refers	refer	VERB
easat-2270	179	21	to	to	ADP
easat-2270	179	22	finding	find	VERB
easat-2270	179	23	appropriate	appropriate	ADJ
easat-2270	179	24	criteria	criterion	NOUN
easat-2270	179	25	on	on	ADP
easat-2270	179	26	the	the	DET
easat-2270	179	27	basis	basis	NOUN
easat-2270	179	28	of	of	ADP
easat-2270	179	29	which	which	PRON
easat-2270	179	30	taxes	taxis	NOUN
easat-2270	179	31	should	should	AUX
easat-2270	179	32	be	be	AUX
easat-2270	179	33	levied	levy	VERB
easat-2270	179	34	,	,	PUNCT
easat-2270	179	35	so	so	SCONJ
easat-2270	179	36	that	that	SCONJ
easat-2270	179	37	the	the	DET
easat-2270	179	38	distribution	distribution	NOUN
easat-2270	179	39	of	of	ADP
easat-2270	179	40	the	the	DET
easat-2270	179	41	tax	tax	NOUN
easat-2270	179	42	burden	burden	NOUN
easat-2270	179	43	is	be	AUX
easat-2270	179	44	fair	fair	ADJ
easat-2270	179	45	.	.	PUNCT
easat-2270	180	1	the	the	DET
easat-2270	180	2	total	total	ADJ
easat-2270	180	3	tax	tax	NOUN
easat-2270	180	4	burden	burden	NOUN
easat-2270	180	5	,	,	PUNCT
easat-2270	180	6	measured	measure	VERB
easat-2270	180	7	based	base	VERB
easat-2270	180	8	on	on	ADP
easat-2270	180	9	the	the	DET
easat-2270	180	10	ratio	ratio	NOUN
easat-2270	180	11	of	of	ADP
easat-2270	180	12	total	total	ADJ
easat-2270	180	13	tax	tax	NOUN
easat-2270	180	14	revenue	revenue	NOUN
easat-2270	180	15	to	to	ADP
easat-2270	180	16	the	the	DET
easat-2270	180	17	gross	gross	ADJ
easat-2270	180	18	domestic	domestic	ADJ
easat-2270	180	19	product	product	NOUN
easat-2270	180	20	,	,	PUNCT
easat-2270	180	21	is	be	AUX
easat-2270	180	22	currently	currently	ADV
easat-2270	180	23	quite	quite	ADV
easat-2270	180	24	large	large	ADJ
easat-2270	180	25	both	both	PRON
easat-2270	180	26	in	in	ADP
easat-2270	180	27	our	our	PRON
easat-2270	180	28	country	country	NOUN
easat-2270	180	29	and	and	CCONJ
easat-2270	180	30	in	in	ADP
easat-2270	180	31	most	most	ADJ
easat-2270	180	32	countries	country	NOUN
easat-2270	180	33	of	of	ADP
easat-2270	180	34	the	the	DET
easat-2270	180	35	world	world	NOUN
easat-2270	180	36	.	.	PUNCT
easat-2270	181	1	the	the	DET
easat-2270	181	2	total	total	ADJ
easat-2270	181	3	tax	tax	NOUN
easat-2270	181	4	revenues	revenue	NOUN
easat-2270	181	5	in	in	ADP
easat-2270	181	6	our	our	PRON
easat-2270	181	7	country	country	NOUN
easat-2270	181	8	currently	currently	ADV
easat-2270	181	9	1536	1536	NUM
easat-2270	181	10	edelweiss	edelweiss	PROPN
easat-2270	181	11	applied	apply	VERB
easat-2270	181	12	science	science	NOUN
easat-2270	181	13	and	and	CCONJ
easat-2270	181	14	technology	technology	NOUN
easat-2270	181	15	issn	issn	PROPN
easat-2270	181	16	:	:	PUNCT
easat-2270	181	17	2576	2576	NUM
easat-2270	181	18	-	-	SYM
easat-2270	181	19	8484	8484	NUM
easat-2270	181	20	vol	vol	NOUN
easat-2270	181	21	.	.	PROPN
easat-2270	181	22	8	8	NUM
easat-2270	181	23	,	,	PUNCT
easat-2270	181	24	no	no	INTJ
easat-2270	181	25	.	.	NOUN
easat-2270	181	26	6	6	NUM
easat-2270	181	27	:	:	SYM
easat-2270	181	28	1529	1529	NUM
easat-2270	181	29	-	-	SYM
easat-2270	181	30	1537	1537	NUM
easat-2270	181	31	,	,	PUNCT
easat-2270	181	32	2024	2024	NUM
easat-2270	181	33	doi	doi	NOUN
easat-2270	181	34	:	:	PUNCT
easat-2270	181	35	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	181	36	©	©	PROPN
easat-2270	181	37	2024	2024	NUM
easat-2270	181	38	by	by	ADP
easat-2270	181	39	the	the	DET
easat-2270	181	40	authors	author	NOUN
easat-2270	181	41	;	;	PUNCT
easat-2270	181	42	licensee	licensee	PROPN
easat-2270	181	43	learning	learn	VERB
easat-2270	181	44	gate	gate	NOUN
easat-2270	181	45	amount	amount	NOUN
easat-2270	181	46	to	to	ADP
easat-2270	181	47	33	33	NUM
easat-2270	181	48	%	%	NOUN
easat-2270	181	49	of	of	ADP
easat-2270	181	50	the	the	DET
easat-2270	181	51	gdp	gdp	NOUN
easat-2270	181	52	,	,	PUNCT
easat-2270	181	53	a	a	DET
easat-2270	181	54	rate	rate	NOUN
easat-2270	181	55	that	that	PRON
easat-2270	181	56	is	be	AUX
easat-2270	181	57	10	10	NUM
easat-2270	181	58	percentage	percentage	NOUN
easat-2270	181	59	points	point	NOUN
easat-2270	181	60	lower	low	ADJ
easat-2270	181	61	than	than	ADP
easat-2270	181	62	the	the	DET
easat-2270	181	63	community	community	NOUN
easat-2270	181	64	average	average	NOUN
easat-2270	181	65	.	.	PUNCT
easat-2270	182	1	however	however	ADV
easat-2270	182	2	,	,	PUNCT
easat-2270	182	3	the	the	DET
easat-2270	182	4	tax	tax	NOUN
easat-2270	182	5	burden	burden	NOUN
easat-2270	182	6	increased	increase	VERB
easat-2270	182	7	by	by	ADP
easat-2270	182	8	84	84	NUM
easat-2270	182	9	%	%	NOUN
easat-2270	182	10	in	in	ADP
easat-2270	182	11	the	the	DET
easat-2270	182	12	last	last	ADJ
easat-2270	182	13	twenty	twenty	NUM
easat-2270	182	14	-	-	PUNCT
easat-2270	182	15	five	five	NUM
easat-2270	182	16	years	year	NOUN
easat-2270	182	17	,	,	PUNCT
easat-2270	182	18	a	a	DET
easat-2270	182	19	rate	rate	NOUN
easat-2270	182	20	more	more	ADV
easat-2270	182	21	than	than	ADP
easat-2270	182	22	double	double	DET
easat-2270	182	23	the	the	DET
easat-2270	182	24	corresponding	corresponding	ADJ
easat-2270	182	25	rate	rate	NOUN
easat-2270	182	26	of	of	ADP
easat-2270	182	27	increase	increase	NOUN
easat-2270	182	28	in	in	ADP
easat-2270	182	29	the	the	DET
easat-2270	182	30	tax	tax	NOUN
easat-2270	182	31	burden	burden	NOUN
easat-2270	182	32	for	for	ADP
easat-2270	182	33	the	the	DET
easat-2270	182	34	entire	entire	ADJ
easat-2270	182	35	european	european	ADJ
easat-2270	182	36	union	union	NOUN
easat-2270	182	37	as	as	ADP
easat-2270	182	38	a	a	DET
easat-2270	182	39	whole	whole	NOUN
easat-2270	182	40	.	.	PUNCT
easat-2270	183	1	this	this	DET
easat-2270	183	2	rate	rate	NOUN
easat-2270	183	3	of	of	ADP
easat-2270	183	4	increase	increase	NOUN
easat-2270	183	5	in	in	ADP
easat-2270	183	6	the	the	DET
easat-2270	183	7	tax	tax	NOUN
easat-2270	183	8	burden	burden	NOUN
easat-2270	183	9	in	in	ADP
easat-2270	183	10	greece	greece	PROPN
easat-2270	183	11	is	be	AUX
easat-2270	183	12	greater	great	ADJ
easat-2270	183	13	than	than	ADP
easat-2270	183	14	the	the	DET
easat-2270	183	15	corresponding	correspond	VERB
easat-2270	183	16	rate	rate	NOUN
easat-2270	183	17	in	in	ADP
easat-2270	183	18	all	all	DET
easat-2270	183	19	other	other	ADJ
easat-2270	183	20	countries	country	NOUN
easat-2270	183	21	of	of	ADP
easat-2270	183	22	the	the	DET
easat-2270	183	23	union	union	NOUN
easat-2270	183	24	with	with	ADP
easat-2270	183	25	the	the	DET
easat-2270	183	26	exception	exception	NOUN
easat-2270	183	27	of	of	ADP
easat-2270	183	28	spain	spain	PROPN
easat-2270	183	29	and	and	CCONJ
easat-2270	183	30	portugal	portugal	PROPN
easat-2270	183	31	(	(	PUNCT
easat-2270	183	32	oecd	oecd	PROPN
easat-2270	183	33	)	)	PUNCT
easat-2270	183	34	.	.	PUNCT
easat-2270	184	1	direct	direct	ADJ
easat-2270	184	2	taxation	taxation	NOUN
easat-2270	184	3	is	be	AUX
easat-2270	184	4	attributed	attribute	VERB
easat-2270	184	5	by	by	ADP
easat-2270	184	6	the	the	DET
easat-2270	184	7	liable	liable	ADJ
easat-2270	184	8	person	person	NOUN
easat-2270	184	9	,	,	PUNCT
easat-2270	184	10	while	while	SCONJ
easat-2270	184	11	indirect	indirect	ADJ
easat-2270	184	12	taxation	taxation	NOUN
easat-2270	184	13	is	be	AUX
easat-2270	184	14	transferred	transfer	VERB
easat-2270	184	15	according	accord	VERB
easat-2270	184	16	to	to	ADP
easat-2270	184	17	the	the	DET
easat-2270	184	18	ability	ability	NOUN
easat-2270	184	19	of	of	ADP
easat-2270	184	20	each	each	DET
easat-2270	184	21	person	person	NOUN
easat-2270	184	22	to	to	PART
easat-2270	184	23	react	react	VERB
easat-2270	184	24	to	to	ADP
easat-2270	184	25	the	the	DET
easat-2270	184	26	relevant	relevant	ADJ
easat-2270	184	27	market	market	NOUN
easat-2270	184	28	.	.	PUNCT
easat-2270	185	1	the	the	DET
easat-2270	185	2	oecd	oecd	PROPN
easat-2270	185	3	supports	support	VERB
easat-2270	185	4	,	,	PUNCT
easat-2270	185	5	for	for	ADP
easat-2270	185	6	member	member	NOUN
easat-2270	185	7	countries	country	NOUN
easat-2270	185	8	,	,	PUNCT
easat-2270	185	9	the	the	DET
easat-2270	185	10	strengthening	strengthening	NOUN
easat-2270	185	11	of	of	ADP
easat-2270	185	12	direct	direct	ADJ
easat-2270	185	13	taxation	taxation	NOUN
easat-2270	185	14	,	,	PUNCT
easat-2270	185	15	which	which	PRON
easat-2270	185	16	takes	take	VERB
easat-2270	185	17	into	into	ADP
easat-2270	185	18	account	account	NOUN
easat-2270	185	19	income	income	NOUN
easat-2270	185	20	and	and	CCONJ
easat-2270	185	21	other	other	ADJ
easat-2270	185	22	social	social	ADJ
easat-2270	185	23	criteria	criterion	NOUN
easat-2270	185	24	and	and	CCONJ
easat-2270	185	25	satisfies	satisfy	VERB
easat-2270	185	26	both	both	CCONJ
easat-2270	185	27	the	the	DET
easat-2270	185	28	criterion	criterion	NOUN
easat-2270	185	29	of	of	ADP
easat-2270	185	30	efficiency	efficiency	NOUN
easat-2270	185	31	and	and	CCONJ
easat-2270	185	32	the	the	DET
easat-2270	185	33	criterion	criterion	NOUN
easat-2270	185	34	of	of	ADP
easat-2270	185	35	fair	fair	ADJ
easat-2270	185	36	distribution	distribution	NOUN
easat-2270	185	37	of	of	ADP
easat-2270	185	38	economic	economic	ADJ
easat-2270	185	39	burdens	burden	NOUN
easat-2270	185	40	.	.	PUNCT
easat-2270	186	1	on	on	ADP
easat-2270	186	2	the	the	DET
easat-2270	186	3	contrary	contrary	NOUN
easat-2270	186	4	,	,	PUNCT
easat-2270	186	5	indirect	indirect	ADJ
easat-2270	186	6	taxation	taxation	NOUN
easat-2270	186	7	is	be	AUX
easat-2270	186	8	reduced	reduce	VERB
easat-2270	186	9	to	to	ADP
easat-2270	186	10	inversely	inversely	ADV
easat-2270	186	11	progressive	progressive	ADJ
easat-2270	186	12	taxation	taxation	NOUN
easat-2270	186	13	in	in	ADP
easat-2270	186	14	terms	term	NOUN
easat-2270	186	15	of	of	ADP
easat-2270	186	16	the	the	DET
easat-2270	186	17	income	income	NOUN
easat-2270	186	18	of	of	ADP
easat-2270	186	19	consumers	consumer	NOUN
easat-2270	186	20	and	and	CCONJ
easat-2270	186	21	is	be	AUX
easat-2270	186	22	not	not	PART
easat-2270	186	23	consistent	consistent	ADJ
easat-2270	186	24	with	with	ADP
easat-2270	186	25	the	the	DET
easat-2270	186	26	oecd	oecd	PROPN
easat-2270	186	27	principles	principle	NOUN
easat-2270	186	28	of	of	ADP
easat-2270	186	29	socially	socially	ADV
easat-2270	186	30	just	just	ADV
easat-2270	186	31	and	and	CCONJ
easat-2270	186	32	effective	effective	ADJ
easat-2270	186	33	taxation	taxation	NOUN
easat-2270	186	34	in	in	ADP
easat-2270	186	35	economically	economically	ADV
easat-2270	186	36	developed	develop	VERB
easat-2270	186	37	countries	country	NOUN
easat-2270	186	38	.	.	PUNCT
easat-2270	187	1	the	the	DET
easat-2270	187	2	taxation	taxation	NOUN
easat-2270	187	3	of	of	ADP
easat-2270	187	4	the	the	DET
easat-2270	187	5	citizens	citizen	NOUN
easat-2270	187	6	in	in	ADP
easat-2270	187	7	general	general	ADJ
easat-2270	187	8	follows	follow	VERB
easat-2270	187	9	the	the	DET
easat-2270	187	10	principle	principle	NOUN
easat-2270	187	11	of	of	ADP
easat-2270	187	12	the	the	DET
easat-2270	187	13	citizens	citizen	NOUN
easat-2270	187	14	contributing	contribute	VERB
easat-2270	187	15	to	to	ADP
easat-2270	187	16	the	the	DET
easat-2270	187	17	public	public	ADJ
easat-2270	187	18	burdens	burden	NOUN
easat-2270	187	19	according	accord	VERB
easat-2270	187	20	to	to	ADP
easat-2270	187	21	their	their	PRON
easat-2270	187	22	powers	power	NOUN
easat-2270	187	23	,	,	PUNCT
easat-2270	187	24	for	for	SCONJ
easat-2270	187	25	there	there	PRON
easat-2270	187	26	is	be	VERB
easat-2270	187	27	nothing	nothing	PRON
easat-2270	187	28	more	more	ADV
easat-2270	187	29	unjust	unjust	ADJ
easat-2270	187	30	than	than	SCONJ
easat-2270	187	31	to	to	PART
easat-2270	187	32	treat	treat	VERB
easat-2270	187	33	unequal	unequal	ADJ
easat-2270	187	34	men	man	NOUN
easat-2270	187	35	as	as	ADP
easat-2270	187	36	equals	equal	NOUN
easat-2270	187	37	.	.	PUNCT
easat-2270	188	1	from	from	ADP
easat-2270	188	2	this	this	DET
easat-2270	188	3	proportional	proportional	ADJ
easat-2270	188	4	treatment	treatment	NOUN
easat-2270	188	5	of	of	ADP
easat-2270	188	6	the	the	DET
easat-2270	188	7	taxing	tax	VERB
easat-2270	188	8	units	unit	NOUN
easat-2270	188	9	,	,	PUNCT
easat-2270	188	10	the	the	DET
easat-2270	188	11	constitutional	constitutional	ADJ
easat-2270	188	12	principle	principle	NOUN
easat-2270	188	13	of	of	ADP
easat-2270	188	14	equality	equality	NOUN
easat-2270	188	15	is	be	AUX
easat-2270	188	16	also	also	ADV
easat-2270	188	17	satisfied	satisfied	ADJ
easat-2270	188	18	by	by	ADP
easat-2270	188	19	reflection	reflection	NOUN
easat-2270	188	20	.	.	PUNCT
easat-2270	189	1	the	the	DET
easat-2270	189	2	examination	examination	NOUN
easat-2270	189	3	of	of	ADP
easat-2270	189	4	direct	direct	ADJ
easat-2270	189	5	and	and	CCONJ
easat-2270	189	6	indirect	indirect	ADJ
easat-2270	189	7	taxation	taxation	NOUN
easat-2270	189	8	in	in	ADP
easat-2270	189	9	oecd	oecd	PROPN
easat-2270	189	10	countries	country	NOUN
easat-2270	189	11	,	,	PUNCT
easat-2270	189	12	with	with	ADP
easat-2270	189	13	a	a	DET
easat-2270	189	14	focus	focus	NOUN
easat-2270	189	15	on	on	ADP
easat-2270	189	16	greece	greece	PROPN
easat-2270	189	17	,	,	PUNCT
easat-2270	189	18	highlights	highlight	VERB
easat-2270	189	19	the	the	DET
easat-2270	189	20	complex	complex	ADJ
easat-2270	189	21	interplay	interplay	NOUN
easat-2270	189	22	between	between	ADP
easat-2270	189	23	tax	tax	NOUN
easat-2270	189	24	policy	policy	NOUN
easat-2270	189	25	,	,	PUNCT
easat-2270	189	26	economic	economic	ADJ
easat-2270	189	27	efficiency	efficiency	NOUN
easat-2270	189	28	,	,	PUNCT
easat-2270	189	29	and	and	CCONJ
easat-2270	189	30	social	social	ADJ
easat-2270	189	31	equity	equity	NOUN
easat-2270	189	32	.	.	PUNCT
easat-2270	190	1	while	while	SCONJ
easat-2270	190	2	indirect	indirect	ADJ
easat-2270	190	3	taxes	taxis	NOUN
easat-2270	190	4	provide	provide	VERB
easat-2270	190	5	reliable	reliable	ADJ
easat-2270	190	6	revenue	revenue	NOUN
easat-2270	190	7	stream	stream	NOUN
easat-2270	190	8	,	,	PUNCT
easat-2270	190	9	especially	especially	ADV
easat-2270	190	10	in	in	ADP
easat-2270	190	11	times	time	NOUN
easat-2270	190	12	of	of	ADP
easat-2270	190	13	fiscal	fiscal	ADJ
easat-2270	190	14	austerity	austerity	NOUN
easat-2270	190	15	,	,	PUNCT
easat-2270	190	16	their	their	PRON
easat-2270	190	17	regressive	regressive	ADJ
easat-2270	190	18	nature	nature	NOUN
easat-2270	190	19	necessitates	necessitate	VERB
easat-2270	190	20	careful	careful	ADJ
easat-2270	190	21	consideration	consideration	NOUN
easat-2270	190	22	of	of	ADP
easat-2270	190	23	their	their	PRON
easat-2270	190	24	impact	impact	NOUN
easat-2270	190	25	on	on	ADP
easat-2270	190	26	different	different	ADJ
easat-2270	190	27	income	income	NOUN
easat-2270	190	28	groups	group	NOUN
easat-2270	190	29	.	.	PUNCT
easat-2270	191	1	greece	greece	PROPN
easat-2270	191	2	's	's	PART
easat-2270	191	3	experience	experience	NOUN
easat-2270	191	4	underscores	underscore	VERB
easat-2270	191	5	the	the	DET
easat-2270	191	6	importance	importance	NOUN
easat-2270	191	7	of	of	ADP
easat-2270	191	8	tax	tax	NOUN
easat-2270	191	9	system	system	NOUN
easat-2270	191	10	reforms	reform	NOUN
easat-2270	191	11	that	that	PRON
easat-2270	191	12	enhance	enhance	VERB
easat-2270	191	13	compliance	compliance	NOUN
easat-2270	191	14	,	,	PUNCT
easat-2270	191	15	broaden	broaden	VERB
easat-2270	191	16	the	the	DET
easat-2270	191	17	tax	tax	NOUN
easat-2270	191	18	base	base	NOUN
easat-2270	191	19	,	,	PUNCT
easat-2270	191	20	and	and	CCONJ
easat-2270	191	21	improve	improve	VERB
easat-2270	191	22	the	the	DET
easat-2270	191	23	overall	overall	ADJ
easat-2270	191	24	progressivity	progressivity	NOUN
easat-2270	191	25	of	of	ADP
easat-2270	191	26	the	the	DET
easat-2270	191	27	tax	tax	NOUN
easat-2270	191	28	system	system	NOUN
easat-2270	191	29	to	to	PART
easat-2270	191	30	support	support	VERB
easat-2270	191	31	long	long	ADJ
easat-2270	191	32	-	-	PUNCT
easat-2270	191	33	term	term	NOUN
easat-2270	191	34	economic	economic	ADJ
easat-2270	191	35	recovery	recovery	NOUN
easat-2270	191	36	and	and	CCONJ
easat-2270	191	37	social	social	ADJ
easat-2270	191	38	equity	equity	NOUN
easat-2270	191	39	.	.	PUNCT
easat-2270	192	1	copyright	copyright	NOUN
easat-2270	192	2	:	:	PUNCT
easat-2270	192	3	©	©	PROPN
easat-2270	192	4	2024	2024	NUM
easat-2270	192	5	by	by	ADP
easat-2270	192	6	the	the	DET
easat-2270	192	7	authors	author	NOUN
easat-2270	192	8	.	.	PUNCT
easat-2270	193	1	this	this	DET
easat-2270	193	2	article	article	NOUN
easat-2270	193	3	is	be	AUX
easat-2270	193	4	an	an	DET
easat-2270	193	5	open	open	ADJ
easat-2270	193	6	access	access	NOUN
easat-2270	193	7	article	article	NOUN
easat-2270	193	8	distributed	distribute	VERB
easat-2270	193	9	under	under	ADP
easat-2270	193	10	the	the	DET
easat-2270	193	11	terms	term	NOUN
easat-2270	193	12	and	and	CCONJ
easat-2270	193	13	conditions	condition	NOUN
easat-2270	193	14	of	of	ADP
easat-2270	193	15	the	the	DET
easat-2270	193	16	creative	creative	ADJ
easat-2270	193	17	commons	common	NOUN
easat-2270	193	18	attribution	attribution	NOUN
easat-2270	193	19	(	(	PUNCT
easat-2270	193	20	cc	cc	NOUN
easat-2270	193	21	by	by	ADP
easat-2270	193	22	)	)	PUNCT
easat-2270	193	23	license	license	NOUN
easat-2270	193	24	(	(	PUNCT
easat-2270	193	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2270	193	26	)	)	PUNCT
easat-2270	193	27	.	.	PUNCT
easat-2270	194	1	references	reference	NOUN
easat-2270	194	2	[	[	X
easat-2270	194	3	1	1	NUM
easat-2270	194	4	]	]	PUNCT
easat-2270	194	5	michaelidis	michaelidi	NOUN
easat-2270	194	6	,	,	PUNCT
easat-2270	194	7	g.	g.	PROPN
easat-2270	194	8	(	(	PUNCT
easat-2270	194	9	2006	2006	NUM
easat-2270	194	10	)	)	PUNCT
easat-2270	194	11	'	'	PART
easat-2270	194	12	harmonization	harmonization	NOUN
easat-2270	194	13	of	of	ADP
easat-2270	194	14	corporate	corporate	ADJ
easat-2270	194	15	income	income	NOUN
easat-2270	194	16	taxation	taxation	NOUN
easat-2270	194	17	in	in	ADP
easat-2270	194	18	the	the	DET
easat-2270	194	19	eu	eu	PROPN
easat-2270	194	20	'	'	PROPN
easat-2270	194	21	,	,	PUNCT
easat-2270	194	22	law	law	NOUN
easat-2270	194	23	library	library	NOUN
easat-2270	194	24	ed	ed	NOUN
easat-2270	194	25	.	.	PUNCT
easat-2270	195	1	[	[	X
easat-2270	195	2	2	2	NUM
easat-2270	195	3	]	]	SYM
easat-2270	195	4	barbas	barbas	PROPN
easat-2270	195	5	,	,	PUNCT
easat-2270	195	6	n.	n.	PROPN
easat-2270	195	7	(	(	PUNCT
easat-2270	195	8	2014	2014	NUM
easat-2270	195	9	)	)	PUNCT
easat-2270	195	10	'	'	PUNCT
easat-2270	195	11	elements	element	NOUN
easat-2270	195	12	of	of	ADP
easat-2270	195	13	fiscal	fiscal	ADJ
easat-2270	195	14	law	law	NOUN
easat-2270	195	15	'	'	PUNCT
easat-2270	195	16	,	,	PUNCT
easat-2270	195	17	published	publish	VERB
easat-2270	195	18	by	by	ADP
easat-2270	195	19	sakkoula	sakkoula	NOUN
easat-2270	195	20	,	,	PUNCT
easat-2270	195	21	3rd	3rd	ADJ
easat-2270	195	22	edition	edition	NOUN
easat-2270	195	23	[	[	X
easat-2270	195	24	3	3	NUM
easat-2270	195	25	]	]	X
easat-2270	195	26	barbas	barbas	PROPN
easat-2270	195	27	,	,	PUNCT
easat-2270	195	28	n.	n.	PROPN
easat-2270	195	29	(	(	PUNCT
easat-2270	195	30	2011	2011	NUM
easat-2270	195	31	)	)	PUNCT
easat-2270	195	32	'	'	PUNCT
easat-2270	195	33	income	income	NOUN
easat-2270	195	34	taxation	taxation	NOUN
easat-2270	195	35	'	'	PUNCT
easat-2270	195	36	,	,	PUNCT
easat-2270	195	37	sakkoula	sakkoula	VERB
easat-2270	195	38	ed	ed	NOUN
easat-2270	195	39	.	.	PROPN
easat-2270	195	40	,	,	PUNCT
easat-2270	195	41	athens	athens	PROPN
easat-2270	195	42	thessaloniki	thessaloniki	PROPN
easat-2270	196	1	[	[	X
easat-2270	196	2	4	4	NUM
easat-2270	196	3	]	]	SYM
easat-2270	196	4	barbas	barbas	X
easat-2270	196	5	,	,	PUNCT
easat-2270	196	6	n.	n.	NOUN
easat-2270	196	7	,	,	PUNCT
easat-2270	196	8	finokaliotis	finokaliotis	PROPN
easat-2270	196	9	,	,	PUNCT
easat-2270	196	10	k.	k.	PROPN
easat-2270	196	11	(	(	PUNCT
easat-2270	196	12	2011	2011	NUM
easat-2270	196	13	)	)	PUNCT
easat-2270	196	14	'	'	PUNCT
easat-2270	196	15	public	public	ADJ
easat-2270	196	16	finances	finance	NOUN
easat-2270	196	17	taxes	tax	VERB
easat-2270	196	18	public	public	ADJ
easat-2270	196	19	loans	loan	NOUN
easat-2270	196	20	public	public	ADJ
easat-2270	196	21	expenditures	expenditure	NOUN
easat-2270	196	22	'	'	PART
easat-2270	196	23	,	,	PUNCT
easat-2270	196	24	published	publish	VERB
easat-2270	196	25	by	by	ADP
easat-2270	196	26	sakkoula	sakkoula	NOUN
easat-2270	196	27	athens	athens	PROPN
easat-2270	196	28	thessaloniki	thessaloniki	PROPN
easat-2270	196	29	,	,	PUNCT
easat-2270	196	30	3rd	3rd	ADJ
easat-2270	196	31	edition	edition	NOUN
easat-2270	196	32	[	[	X
easat-2270	196	33	5	5	NUM
easat-2270	196	34	]	]	X
easat-2270	196	35	finokaliotis	finokaliotis	PROPN
easat-2270	196	36	,	,	PUNCT
easat-2270	196	37	k.	k.	PROPN
easat-2270	196	38	(	(	PUNCT
easat-2270	196	39	2014	2014	NUM
easat-2270	196	40	)	)	PUNCT
easat-2270	196	41	'	'	PUNCT
easat-2270	196	42	tax	tax	NOUN
easat-2270	196	43	law	law	NOUN
easat-2270	196	44	'	'	PUNCT
easat-2270	196	45	,	,	PUNCT
easat-2270	196	46	sakkoula	sakkoula	NOUN
easat-2270	196	47	,	,	PUNCT
easat-2270	196	48	ed	ed	NOUN
easat-2270	196	49	.	.	PUNCT
easat-2270	197	1	[	[	X
easat-2270	197	2	6	6	NUM
easat-2270	197	3	]	]	X
easat-2270	197	4	fortsakis	fortsakis	PROPN
easat-2270	197	5	,	,	PUNCT
easat-2270	197	6	th	th	X
easat-2270	197	7	.	.	PUNCT
easat-2270	197	8	,	,	PUNCT
easat-2270	197	9	savvaidou	savvaidou	NOUN
easat-2270	197	10	,	,	PUNCT
easat-2270	197	11	k.	k.	PROPN
easat-2270	197	12	(	(	PUNCT
easat-2270	197	13	2013	2013	NUM
easat-2270	197	14	)	)	PUNCT
easat-2270	197	15	'	'	PUNCT
easat-2270	197	16	tax	tax	NOUN
easat-2270	197	17	law	law	NOUN
easat-2270	197	18	'	'	PUNCT
easat-2270	197	19	,	,	PUNCT
easat-2270	197	20	published	publish	VERB
easat-2270	197	21	by	by	ADP
easat-2270	197	22	law	law	NOUN
easat-2270	197	23	library	library	NOUN
easat-2270	197	24	[	[	X
easat-2270	197	25	7	7	NUM
easat-2270	197	26	]	]	PUNCT
easat-2270	197	27	country	country	NOUN
easat-2270	197	28	groups	group	NOUN
easat-2270	197	29	.	.	PUNCT
easat-2270	198	1	high	high	ADJ
easat-2270	198	2	-	-	PUNCT
easat-2270	198	3	income	income	NOUN
easat-2270	198	4	oecd	oecd	PROPN
easat-2270	198	5	members	member	NOUN
easat-2270	198	6	.	.	PUNCT
easat-2270	199	1	the	the	DET
easat-2270	199	2	world	world	PROPN
easat-2270	199	3	bank	bank	PROPN
easat-2270	199	4	.	.	PUNCT
easat-2270	199	5	retrieved	retrieve	VERB
easat-2270	199	6	2016	2016	NUM
easat-2270	199	7	-	-	SYM
easat-2270	199	8	07	07	NUM
easat-2270	199	9	-	-	PUNCT
easat-2270	199	10	18	18	NUM
easat-2270	199	11	.	.	PUNCT
easat-2270	200	1	[	[	X
easat-2270	200	2	8	8	NUM
easat-2270	200	3	]	]	X
easat-2270	200	4	chile	chile	NOUN
easat-2270	200	5	invited	invite	VERB
easat-2270	200	6	to	to	PART
easat-2270	200	7	become	become	VERB
easat-2270	200	8	a	a	DET
easat-2270	200	9	member	member	NOUN
easat-2270	200	10	of	of	ADP
easat-2270	200	11	the	the	DET
easat-2270	200	12	oecd	oecd	PROPN
easat-2270	201	1	[	[	X
easat-2270	201	2	9	9	NUM
easat-2270	201	3	]	]	PUNCT
easat-2270	201	4	artavanis	artavanis	NOUN
easat-2270	201	5	,	,	PUNCT
easat-2270	201	6	n.	n.	NOUN
easat-2270	201	7	,	,	PUNCT
easat-2270	201	8	morse	morse	PROPN
easat-2270	201	9	,	,	PUNCT
easat-2270	201	10	a.	a.	NOUN
easat-2270	201	11	,	,	PUNCT
easat-2270	201	12	&	&	CCONJ
easat-2270	201	13	tsoutsoura	tsoutsoura	NOUN
easat-2270	201	14	,	,	PUNCT
easat-2270	201	15	m.	m.	NOUN
easat-2270	201	16	(	(	PUNCT
easat-2270	201	17	2016	2016	NUM
easat-2270	201	18	)	)	PUNCT
easat-2270	201	19	.	.	PUNCT
easat-2270	202	1	measuring	measure	VERB
easat-2270	202	2	income	income	NOUN
easat-2270	202	3	tax	tax	NOUN
easat-2270	202	4	evasion	evasion	NOUN
easat-2270	202	5	using	use	VERB
easat-2270	202	6	bank	bank	NOUN
easat-2270	202	7	credit	credit	NOUN
easat-2270	202	8	:	:	PUNCT
easat-2270	202	9	evidence	evidence	NOUN
easat-2270	202	10	from	from	ADP
easat-2270	202	11	greece	greece	PROPN
easat-2270	202	12	.	.	PUNCT
easat-2270	203	1	the	the	DET
easat-2270	203	2	quarterly	quarterly	ADJ
easat-2270	203	3	journal	journal	NOUN
easat-2270	203	4	of	of	ADP
easat-2270	203	5	economics	economic	NOUN
easat-2270	203	6	,	,	PUNCT
easat-2270	203	7	131(2	131(2	NUM
easat-2270	203	8	)	)	PUNCT
easat-2270	203	9	,	,	PUNCT
easat-2270	203	10	739	739	NUM
easat-2270	203	11	-	-	SYM
easat-2270	203	12	798	798	NUM
easat-2270	203	13	.	.	PUNCT
easat-2270	204	1	[	[	X
easat-2270	204	2	10	10	NUM
easat-2270	204	3	]	]	X
easat-2270	204	4	european	european	PROPN
easat-2270	204	5	commission	commission	PROPN
easat-2270	204	6	.	.	PUNCT
easat-2270	205	1	(	(	PUNCT
easat-2270	205	2	2019	2019	NUM
easat-2270	205	3	)	)	PUNCT
easat-2270	205	4	.	.	PUNCT
easat-2270	206	1	vat	vat	NOUN
easat-2270	206	2	rates	rate	NOUN
easat-2270	206	3	applied	apply	VERB
easat-2270	206	4	in	in	ADP
easat-2270	206	5	the	the	DET
easat-2270	206	6	member	member	NOUN
easat-2270	206	7	states	state	NOUN
easat-2270	206	8	of	of	ADP
easat-2270	206	9	the	the	DET
easat-2270	206	10	european	european	PROPN
easat-2270	206	11	union	union	PROPN
easat-2270	206	12	.	.	PUNCT
easat-2270	207	1	brussels	brussels	PROPN
easat-2270	207	2	:	:	PUNCT
easat-2270	207	3	european	european	PROPN
easat-2270	207	4	commission	commission	PROPN
easat-2270	207	5	.	.	PUNCT
easat-2270	208	1	[	[	X
easat-2270	208	2	11	11	NUM
easat-2270	208	3	]	]	X
easat-2270	208	4	imf	imf	PROPN
easat-2270	208	5	.	.	PUNCT
easat-2270	208	6	(	(	PUNCT
easat-2270	208	7	2017	2017	NUM
easat-2270	208	8	)	)	PUNCT
easat-2270	208	9	.	.	PUNCT
easat-2270	209	1	greece	greece	PROPN
easat-2270	209	2	:	:	PUNCT
easat-2270	209	3	fiscal	fiscal	ADJ
easat-2270	209	4	policies	policy	NOUN
easat-2270	209	5	to	to	PART
easat-2270	209	6	restore	restore	VERB
easat-2270	209	7	growth	growth	NOUN
easat-2270	209	8	and	and	CCONJ
easat-2270	209	9	sustainability	sustainability	NOUN
easat-2270	209	10	.	.	PUNCT
easat-2270	210	1	washington	washington	PROPN
easat-2270	210	2	,	,	PUNCT
easat-2270	210	3	dc	dc	PROPN
easat-2270	210	4	:	:	PUNCT
easat-2270	210	5	international	international	ADJ
easat-2270	210	6	monetary	monetary	ADJ
easat-2270	210	7	fund	fund	NOUN
easat-2270	210	8	.	.	PUNCT
easat-2270	211	1	[	[	X
easat-2270	211	2	12	12	NUM
easat-2270	211	3	]	]	X
easat-2270	211	4	imf	imf	PROPN
easat-2270	211	5	.	.	PUNCT
easat-2270	211	6	(	(	PUNCT
easat-2270	211	7	2019	2019	NUM
easat-2270	211	8	)	)	PUNCT
easat-2270	211	9	.	.	PUNCT
easat-2270	212	1	greece	greece	PROPN
easat-2270	212	2	:	:	PUNCT
easat-2270	212	3	seventh	seventh	ADJ
easat-2270	212	4	post	post	ADJ
easat-2270	212	5	-	-	ADJ
easat-2270	212	6	program	program	ADJ
easat-2270	212	7	monitoring	monitoring	NOUN
easat-2270	212	8	discussions	discussion	NOUN
easat-2270	212	9	.	.	PUNCT
easat-2270	213	1	washington	washington	PROPN
easat-2270	213	2	,	,	PUNCT
easat-2270	213	3	dc	dc	PROPN
easat-2270	213	4	:	:	PUNCT
easat-2270	213	5	international	international	ADJ
easat-2270	213	6	monetary	monetary	ADJ
easat-2270	213	7	fund	fund	NOUN
easat-2270	213	8	.	.	PUNCT
easat-2270	214	1	[	[	X
easat-2270	214	2	13	13	NUM
easat-2270	214	3	]	]	X
easat-2270	214	4	koutsogeorgopoulou	koutsogeorgopoulou	PROPN
easat-2270	214	5	,	,	PUNCT
easat-2270	214	6	v.	v.	ADV
easat-2270	214	7	,	,	PUNCT
easat-2270	214	8	matsaganis	matsaganis	PROPN
easat-2270	214	9	,	,	PUNCT
easat-2270	214	10	m.	m.	NOUN
easat-2270	214	11	,	,	PUNCT
easat-2270	214	12	leventi	leventi	PROPN
easat-2270	214	13	,	,	PUNCT
easat-2270	214	14	c.	c.	PROPN
easat-2270	214	15	,	,	PUNCT
easat-2270	214	16	&	&	CCONJ
easat-2270	214	17	tinios	tinio	NOUN
easat-2270	214	18	,	,	PUNCT
easat-2270	214	19	p.	p.	NOUN
easat-2270	214	20	(	(	PUNCT
easat-2270	214	21	2013	2013	NUM
easat-2270	214	22	)	)	PUNCT
easat-2270	214	23	.	.	PUNCT
easat-2270	215	1	fairly	fairly	ADV
easat-2270	215	2	sharing	share	VERB
easat-2270	215	3	the	the	DET
easat-2270	215	4	social	social	ADJ
easat-2270	215	5	impact	impact	NOUN
easat-2270	215	6	of	of	ADP
easat-2270	215	7	the	the	DET
easat-2270	215	8	crisis	crisis	NOUN
easat-2270	215	9	in	in	ADP
easat-2270	215	10	greece	greece	PROPN
easat-2270	215	11	.	.	PUNCT
easat-2270	216	1	oecd	oecd	PROPN
easat-2270	216	2	economics	economics	PROPN
easat-2270	216	3	department	department	PROPN
easat-2270	216	4	working	working	NOUN
easat-2270	216	5	papers	paper	NOUN
easat-2270	216	6	,	,	PUNCT
easat-2270	216	7	no	no	INTJ
easat-2270	216	8	.	.	NOUN
easat-2270	216	9	1106	1106	NUM
easat-2270	216	10	,	,	PUNCT
easat-2270	216	11	oecd	oecd	PROPN
easat-2270	216	12	publishing	publishing	NOUN
easat-2270	216	13	.	.	PUNCT
easat-2270	217	1	[	[	X
easat-2270	217	2	14	14	NUM
easat-2270	217	3	]	]	PUNCT
easat-2270	217	4	matsaganis	matsaganis	PROPN
easat-2270	217	5	,	,	PUNCT
easat-2270	217	6	m.	m.	NOUN
easat-2270	217	7	,	,	PUNCT
easat-2270	217	8	&	&	CCONJ
easat-2270	217	9	leventi	leventi	PROPN
easat-2270	217	10	,	,	PUNCT
easat-2270	217	11	c.	c.	PROPN
easat-2270	217	12	(	(	PUNCT
easat-2270	217	13	2014	2014	NUM
easat-2270	217	14	)	)	PUNCT
easat-2270	217	15	.	.	PUNCT
easat-2270	218	1	the	the	DET
easat-2270	218	2	distributional	distributional	ADJ
easat-2270	218	3	impact	impact	NOUN
easat-2270	218	4	of	of	ADP
easat-2270	218	5	austerity	austerity	NOUN
easat-2270	218	6	and	and	CCONJ
easat-2270	218	7	the	the	DET
easat-2270	218	8	recession	recession	NOUN
easat-2270	218	9	in	in	ADP
easat-2270	218	10	southern	southern	ADJ
easat-2270	218	11	europe	europe	PROPN
easat-2270	218	12	.	.	PUNCT
easat-2270	219	1	south	south	ADJ
easat-2270	219	2	european	european	PROPN
easat-2270	219	3	society	society	PROPN
easat-2270	219	4	and	and	CCONJ
easat-2270	219	5	politics	politic	NOUN
easat-2270	219	6	,	,	PUNCT
easat-2270	219	7	19(3	19(3	NUM
easat-2270	219	8	)	)	PUNCT
easat-2270	219	9	,	,	PUNCT
easat-2270	219	10	393	393	NUM
easat-2270	219	11	-	-	SYM
easat-2270	219	12	412	412	NUM
easat-2270	219	13	.	.	PUNCT
easat-2270	220	1	[	[	X
easat-2270	220	2	15	15	NUM
easat-2270	220	3	]	]	X
easat-2270	220	4	musgrave	musgrave	PROPN
easat-2270	220	5	,	,	PUNCT
easat-2270	220	6	r.	r.	PROPN
easat-2270	220	7	a.	a.	PROPN
easat-2270	220	8	,	,	PUNCT
easat-2270	220	9	&	&	CCONJ
easat-2270	220	10	musgrave	musgrave	PROPN
easat-2270	220	11	,	,	PUNCT
easat-2270	220	12	p.	p.	PROPN
easat-2270	220	13	b.	b.	PROPN
easat-2270	220	14	(	(	PUNCT
easat-2270	220	15	1989	1989	NUM
easat-2270	220	16	)	)	PUNCT
easat-2270	220	17	.	.	PUNCT
easat-2270	221	1	public	public	ADJ
easat-2270	221	2	finance	finance	NOUN
easat-2270	221	3	in	in	ADP
easat-2270	221	4	theory	theory	NOUN
easat-2270	221	5	and	and	CCONJ
easat-2270	221	6	practice	practice	NOUN
easat-2270	221	7	(	(	PUNCT
easat-2270	221	8	5th	5th	ADJ
easat-2270	221	9	ed	ed	NOUN
easat-2270	221	10	.	.	PUNCT
easat-2270	221	11	)	)	PUNCT
easat-2270	221	12	.	.	PUNCT
easat-2270	222	1	mcgraw	mcgraw	PROPN
easat-2270	222	2	-	-	PUNCT
easat-2270	222	3	hill	hill	NOUN
easat-2270	222	4	.	.	PUNCT
easat-2270	223	1	[	[	X
easat-2270	223	2	16	16	NUM
easat-2270	223	3	]	]	PUNCT
easat-2270	223	4	myles	myle	NOUN
easat-2270	223	5	,	,	PUNCT
easat-2270	223	6	g.	g.	PROPN
easat-2270	223	7	d.	d.	PROPN
easat-2270	223	8	(	(	PUNCT
easat-2270	223	9	2009	2009	NUM
easat-2270	223	10	)	)	PUNCT
easat-2270	223	11	.	.	PUNCT
easat-2270	224	1	economic	economic	ADJ
easat-2270	224	2	growth	growth	NOUN
easat-2270	224	3	and	and	CCONJ
easat-2270	224	4	the	the	DET
easat-2270	224	5	role	role	NOUN
easat-2270	224	6	of	of	ADP
easat-2270	224	7	taxation	taxation	NOUN
easat-2270	224	8	—	—	PUNCT
easat-2270	224	9	theory	theory	NOUN
easat-2270	224	10	.	.	PUNCT
easat-2270	225	1	oecd	oecd	PROPN
easat-2270	225	2	economics	economics	PROPN
easat-2270	225	3	department	department	PROPN
easat-2270	225	4	working	working	NOUN
easat-2270	225	5	papers	paper	NOUN
easat-2270	225	6	,	,	PUNCT
easat-2270	225	7	no	no	INTJ
easat-2270	225	8	.	.	NOUN
easat-2270	225	9	713	713	NUM
easat-2270	225	10	,	,	PUNCT
easat-2270	225	11	oecd	oecd	PROPN
easat-2270	225	12	publishing	publishing	NOUN
easat-2270	225	13	.	.	PUNCT
easat-2270	226	1	[	[	X
easat-2270	226	2	17	17	NUM
easat-2270	226	3	]	]	X
easat-2270	226	4	oecd	oecd	PROPN
easat-2270	226	5	.	.	PUNCT
easat-2270	226	6	(	(	PUNCT
easat-2270	226	7	2018	2018	NUM
easat-2270	226	8	)	)	PUNCT
easat-2270	226	9	.	.	PUNCT
easat-2270	227	1	taxing	tax	VERB
easat-2270	227	2	wages	wage	NOUN
easat-2270	227	3	2018	2018	NUM
easat-2270	227	4	.	.	PUNCT
easat-2270	228	1	paris	paris	PROPN
easat-2270	228	2	:	:	PUNCT
easat-2270	228	3	oecd	oecd	PROPN
easat-2270	228	4	publishing	publishing	NOUN
easat-2270	228	5	.	.	PUNCT
easat-2270	229	1	[	[	X
easat-2270	229	2	18	18	NUM
easat-2270	229	3	]	]	X
easat-2270	229	4	oecd	oecd	PROPN
easat-2270	229	5	.	.	PUNCT
easat-2270	229	6	(	(	PUNCT
easat-2270	229	7	2020	2020	NUM
easat-2270	229	8	)	)	PUNCT
easat-2270	229	9	.	.	PUNCT
easat-2270	230	1	revenue	revenue	NOUN
easat-2270	230	2	statistics	statistic	NOUN
easat-2270	230	3	2020	2020	NUM
easat-2270	230	4	.	.	PUNCT
easat-2270	231	1	paris	paris	PROPN
easat-2270	231	2	:	:	PUNCT
easat-2270	231	3	oecd	oecd	PROPN
easat-2270	231	4	publishing	publishing	NOUN
easat-2270	231	5	.	.	PUNCT
easat-2270	232	1	[	[	X
easat-2270	232	2	19	19	NUM
easat-2270	232	3	]	]	PUNCT
easat-2270	232	4	slemrod	slemrod	NOUN
easat-2270	232	5	,	,	PUNCT
easat-2270	232	6	j.	j.	PROPN
easat-2270	232	7	(	(	PUNCT
easat-2270	232	8	1990	1990	NUM
easat-2270	232	9	)	)	PUNCT
easat-2270	232	10	.	.	PUNCT
easat-2270	233	1	optimal	optimal	ADJ
easat-2270	233	2	taxation	taxation	NOUN
easat-2270	233	3	and	and	CCONJ
easat-2270	233	4	optimal	optimal	ADJ
easat-2270	233	5	tax	tax	NOUN
easat-2270	233	6	systems	system	NOUN
easat-2270	233	7	.	.	PUNCT
easat-2270	234	1	journal	journal	NOUN
easat-2270	234	2	of	of	ADP
easat-2270	234	3	economic	economic	ADJ
easat-2270	234	4	perspectives	perspective	NOUN
easat-2270	234	5	,	,	PUNCT
easat-2270	234	6	4(1	4(1	NOUN
easat-2270	234	7	)	)	PUNCT
easat-2270	234	8	,	,	PUNCT
easat-2270	234	9	157	157	NUM
easat-2270	234	10	-	-	SYM
easat-2270	234	11	178	178	NUM
easat-2270	234	12	.	.	PUNCT
easat-2270	235	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2270	235	2	1537	1537	NUM
easat-2270	235	3	edelweiss	edelweiss	PROPN
easat-2270	235	4	applied	apply	VERB
easat-2270	235	5	science	science	NOUN
easat-2270	235	6	and	and	CCONJ
easat-2270	235	7	technology	technology	NOUN
easat-2270	235	8	issn	issn	PROPN
easat-2270	235	9	:	:	PUNCT
easat-2270	235	10	2576	2576	NUM
easat-2270	235	11	-	-	SYM
easat-2270	235	12	8484	8484	NUM
easat-2270	235	13	vol	vol	NOUN
easat-2270	235	14	.	.	PROPN
easat-2270	235	15	8	8	NUM
easat-2270	235	16	,	,	PUNCT
easat-2270	235	17	no	no	INTJ
easat-2270	235	18	.	.	NOUN
easat-2270	235	19	6	6	NUM
easat-2270	235	20	:	:	SYM
easat-2270	235	21	1529	1529	NUM
easat-2270	235	22	-	-	SYM
easat-2270	235	23	1537	1537	NUM
easat-2270	235	24	,	,	PUNCT
easat-2270	235	25	2024	2024	NUM
easat-2270	235	26	doi	doi	NOUN
easat-2270	235	27	:	:	PUNCT
easat-2270	235	28	10.55214/25768484.v8i6.2270	10.55214/25768484.v8i6.2270	NUM
easat-2270	235	29	©	©	PROPN
easat-2270	235	30	2024	2024	NUM
easat-2270	235	31	by	by	ADP
easat-2270	235	32	the	the	DET
easat-2270	235	33	authors	author	NOUN
easat-2270	235	34	;	;	PUNCT
easat-2270	235	35	licensee	licensee	PROPN
easat-2270	235	36	learning	learning	NOUN
easat-2270	235	37	gate	gate	NOUN
easat-2270	236	1	[	[	X
easat-2270	236	2	20	20	NUM
easat-2270	236	3	]	]	PUNCT
easat-2270	236	4	world	world	PROPN
easat-2270	236	5	bank	bank	PROPN
easat-2270	236	6	.	.	PUNCT
easat-2270	237	1	(	(	PUNCT
easat-2270	237	2	2018	2018	NUM
easat-2270	237	3	)	)	PUNCT
easat-2270	237	4	.	.	PUNCT
easat-2270	238	1	greece	greece	PROPN
easat-2270	238	2	:	:	PUNCT
easat-2270	238	3	systematic	systematic	ADJ
easat-2270	238	4	country	country	NOUN
easat-2270	238	5	diagnostic	diagnostic	ADJ
easat-2270	238	6	.	.	PUNCT
easat-2270	239	1	washington	washington	PROPN
easat-2270	239	2	,	,	PUNCT
easat-2270	239	3	dc	dc	PROPN
easat-2270	239	4	:	:	PUNCT
easat-2270	239	5	world	world	PROPN
easat-2270	239	6	bank	bank	PROPN
easat-2270	239	7	.	.	PUNCT
easat-2270	240	1	[	[	X
easat-2270	240	2	21	21	NUM
easat-2270	240	3	]	]	X
easat-2270	240	4	bird	bird	NOUN
easat-2270	240	5	,	,	PUNCT
easat-2270	240	6	r.	r.	PROPN
easat-2270	240	7	m.	m.	PROPN
easat-2270	240	8	,	,	PUNCT
easat-2270	240	9	&	&	CCONJ
easat-2270	240	10	zolt	zolt	PROPN
easat-2270	240	11	,	,	PUNCT
easat-2270	240	12	e.	e.	PROPN
easat-2270	240	13	m.	m.	PROPN
easat-2270	240	14	(	(	PUNCT
easat-2270	240	15	2005	2005	NUM
easat-2270	240	16	)	)	PUNCT
easat-2270	240	17	.	.	PUNCT
easat-2270	241	1	redistribution	redistribution	NOUN
easat-2270	241	2	via	via	ADP
easat-2270	241	3	taxation	taxation	NOUN
easat-2270	241	4	:	:	PUNCT
easat-2270	241	5	the	the	DET
easat-2270	241	6	limited	limited	ADJ
easat-2270	241	7	role	role	NOUN
easat-2270	241	8	of	of	ADP
easat-2270	241	9	the	the	DET
easat-2270	241	10	personal	personal	ADJ
easat-2270	241	11	income	income	NOUN
easat-2270	241	12	tax	tax	NOUN
easat-2270	241	13	in	in	ADP
easat-2270	241	14	developing	develop	VERB
easat-2270	241	15	countries	country	NOUN
easat-2270	241	16	.	.	PUNCT
easat-2270	242	1	university	university	NOUN
easat-2270	242	2	of	of	ADP
easat-2270	242	3	toronto	toronto	PROPN
easat-2270	242	4	law	law	PROPN
easat-2270	242	5	journal	journal	PROPN
easat-2270	242	6	,	,	PUNCT
easat-2270	242	7	55(2	55(2	NUM
easat-2270	242	8	)	)	PUNCT
easat-2270	242	9	,	,	PUNCT
easat-2270	242	10	127	127	NUM
easat-2270	242	11	-	-	SYM
easat-2270	242	12	152	152	NUM
easat-2270	242	13	.	.	PUNCT
easat-2270	243	1	[	[	X
easat-2270	243	2	22	22	NUM
easat-2270	243	3	]	]	X
easat-2270	243	4	bradford	bradford	NOUN
easat-2270	243	5	,	,	PUNCT
easat-2270	243	6	d.	d.	PROPN
easat-2270	243	7	f.	f.	PROPN
easat-2270	243	8	(	(	PUNCT
easat-2270	243	9	1986	1986	NUM
easat-2270	243	10	)	)	PUNCT
easat-2270	243	11	.	.	PUNCT
easat-2270	244	1	the	the	DET
easat-2270	244	2	case	case	NOUN
easat-2270	244	3	for	for	ADP
easat-2270	244	4	a	a	DET
easat-2270	244	5	consumption	consumption	NOUN
easat-2270	244	6	tax	tax	NOUN
easat-2270	244	7	.	.	PUNCT
easat-2270	245	1	national	national	ADJ
easat-2270	245	2	tax	tax	PROPN
easat-2270	245	3	journal	journal	PROPN
easat-2270	245	4	,	,	PUNCT
easat-2270	245	5	39(3	39(3	NUM
easat-2270	245	6	)	)	PUNCT
easat-2270	245	7	,	,	PUNCT
easat-2270	245	8	329	329	NUM
easat-2270	245	9	-	-	SYM
easat-2270	245	10	339	339	NUM
easat-2270	245	11	.	.	PUNCT
easat-2270	246	1	[	[	X
easat-2270	246	2	23	23	NUM
easat-2270	246	3	]	]	PUNCT
easat-2270	246	4	chetty	chetty	PROPN
easat-2270	246	5	,	,	PUNCT
easat-2270	246	6	r.	r.	PROPN
easat-2270	246	7	,	,	PUNCT
easat-2270	246	8	friedman	friedman	PROPN
easat-2270	246	9	,	,	PUNCT
easat-2270	246	10	j.	j.	PROPN
easat-2270	246	11	n.	n.	PROPN
easat-2270	246	12	,	,	PUNCT
easat-2270	246	13	&	&	CCONJ
easat-2270	246	14	saez	saez	PROPN
easat-2270	246	15	,	,	PUNCT
easat-2270	246	16	e.	e.	PROPN
easat-2270	246	17	(	(	PUNCT
easat-2270	246	18	2013	2013	NUM
easat-2270	246	19	)	)	PUNCT
easat-2270	246	20	.	.	PUNCT
easat-2270	247	1	adjustment	adjustment	NOUN
easat-2270	247	2	costs	cost	NOUN
easat-2270	247	3	,	,	PUNCT
easat-2270	247	4	firm	firm	ADJ
easat-2270	247	5	responses	response	NOUN
easat-2270	247	6	,	,	PUNCT
easat-2270	247	7	and	and	CCONJ
easat-2270	247	8	micro	micro	PROPN
easat-2270	247	9	vs.	vs.	X
easat-2270	247	10	macro	macro	ADJ
easat-2270	247	11	tax	tax	NOUN
easat-2270	247	12	elasticities	elasticity	NOUN
easat-2270	247	13	:	:	PUNCT
easat-2270	247	14	a	a	DET
easat-2270	247	15	study	study	NOUN
easat-2270	247	16	of	of	ADP
easat-2270	247	17	the	the	DET
easat-2270	247	18	taxable	taxable	ADJ
easat-2270	247	19	income	income	NOUN
easat-2270	247	20	response	response	NOUN
easat-2270	247	21	to	to	ADP
easat-2270	247	22	the	the	DET
easat-2270	247	23	2013	2013	NUM
easat-2270	247	24	tax	tax	NOUN
easat-2270	247	25	hike	hike	NOUN
easat-2270	247	26	.	.	PUNCT
easat-2270	248	1	american	american	ADJ
easat-2270	248	2	economic	economic	PROPN
easat-2270	248	3	journal	journal	PROPN
easat-2270	248	4	:	:	PUNCT
easat-2270	248	5	economic	economic	ADJ
easat-2270	248	6	policy	policy	NOUN
easat-2270	248	7	,	,	PUNCT
easat-2270	248	8	5(1	5(1	NUM
easat-2270	248	9	)	)	PUNCT
easat-2270	248	10	,	,	PUNCT
easat-2270	248	11	1	1	NUM
easat-2270	248	12	-	-	SYM
easat-2270	248	13	30	30	NUM
easat-2270	248	14	.	.	PUNCT
easat-2270	249	1	[	[	X
easat-2270	249	2	24	24	NUM
easat-2270	249	3	]	]	X
easat-2270	249	4	deaton	deaton	PROPN
easat-2270	249	5	,	,	PUNCT
easat-2270	249	6	a.	a.	PROPN
easat-2270	249	7	,	,	PUNCT
easat-2270	249	8	&	&	CCONJ
easat-2270	249	9	muellbauer	muellbauer	PROPN
easat-2270	249	10	,	,	PUNCT
easat-2270	249	11	j.	j.	PROPN
easat-2270	249	12	(	(	PUNCT
easat-2270	249	13	1980	1980	NUM
easat-2270	249	14	)	)	PUNCT
easat-2270	249	15	.	.	PUNCT
easat-2270	250	1	an	an	DET
easat-2270	250	2	almost	almost	ADV
easat-2270	250	3	ideal	ideal	ADJ
easat-2270	250	4	demand	demand	NOUN
easat-2270	250	5	system	system	NOUN
easat-2270	250	6	.	.	PUNCT
easat-2270	251	1	american	american	PROPN
easat-2270	251	2	economic	economic	PROPN
easat-2270	251	3	review	review	PROPN
easat-2270	251	4	,	,	PUNCT
easat-2270	251	5	70(3	70(3	NOUN
easat-2270	251	6	)	)	PUNCT
easat-2270	251	7	,	,	PUNCT
easat-2270	251	8	312	312	NUM
easat-2270	251	9	-	-	SYM
easat-2270	251	10	326	326	NUM
easat-2270	251	11	.	.	PUNCT
easat-2270	252	1	[	[	X
easat-2270	252	2	25	25	NUM
easat-2270	252	3	]	]	PUNCT
easat-2270	252	4	diamond	diamond	NOUN
easat-2270	252	5	,	,	PUNCT
easat-2270	252	6	p.	p.	NOUN
easat-2270	252	7	a.	a.	NOUN
easat-2270	252	8	,	,	PUNCT
easat-2270	252	9	&	&	CCONJ
easat-2270	252	10	saez	saez	PROPN
easat-2270	252	11	,	,	PUNCT
easat-2270	252	12	e.	e.	PROPN
easat-2270	252	13	(	(	PUNCT
easat-2270	252	14	2011	2011	NUM
easat-2270	252	15	)	)	PUNCT
easat-2270	252	16	.	.	PUNCT
easat-2270	253	1	the	the	DET
easat-2270	253	2	case	case	NOUN
easat-2270	253	3	for	for	ADP
easat-2270	253	4	a	a	DET
easat-2270	253	5	progressive	progressive	ADJ
easat-2270	253	6	tax	tax	NOUN
easat-2270	253	7	:	:	PUNCT
easat-2270	253	8	from	from	ADP
easat-2270	253	9	basic	basic	ADJ
easat-2270	253	10	research	research	NOUN
easat-2270	253	11	to	to	ADP
easat-2270	253	12	policy	policy	NOUN
easat-2270	253	13	recommendations	recommendation	NOUN
easat-2270	253	14	.	.	PUNCT
easat-2270	254	1	journal	journal	NOUN
easat-2270	254	2	of	of	ADP
easat-2270	254	3	economic	economic	ADJ
easat-2270	254	4	perspectives	perspective	NOUN
easat-2270	254	5	,	,	PUNCT
easat-2270	254	6	25(4	25(4	NOUN
easat-2270	254	7	)	)	PUNCT
easat-2270	254	8	,	,	PUNCT
easat-2270	254	9	165	165	NUM
easat-2270	254	10	-	-	SYM
easat-2270	254	11	190	190	NUM
easat-2270	254	12	.	.	PUNCT
easat-2270	255	1	[	[	X
easat-2270	255	2	26	26	NUM
easat-2270	255	3	]	]	X
easat-2270	255	4	keen	keen	ADJ
easat-2270	255	5	,	,	PUNCT
easat-2270	255	6	m.	m.	NOUN
easat-2270	255	7	(	(	PUNCT
easat-2270	255	8	2013	2013	NUM
easat-2270	255	9	)	)	PUNCT
easat-2270	255	10	.	.	PUNCT
easat-2270	256	1	the	the	DET
easat-2270	256	2	anatomy	anatomy	NOUN
easat-2270	256	3	of	of	ADP
easat-2270	256	4	the	the	DET
easat-2270	256	5	vat	vat	NOUN
easat-2270	256	6	.	.	PUNCT
easat-2270	257	1	the	the	DET
easat-2270	257	2	economic	economic	ADJ
easat-2270	257	3	journal	journal	NOUN
easat-2270	257	4	,	,	PUNCT
easat-2270	257	5	123(573	123(573	NUM
easat-2270	257	6	)	)	PUNCT
easat-2270	257	7	,	,	PUNCT
easat-2270	257	8	387	387	NUM
easat-2270	257	9	-	-	SYM
easat-2270	257	10	407	407	NUM
easat-2270	257	11	.	.	PUNCT
easat-2270	258	1	[	[	X
easat-2270	258	2	27	27	NUM
easat-2270	258	3	]	]	X
easat-2270	258	4	keen	keen	ADJ
easat-2270	258	5	,	,	PUNCT
easat-2270	258	6	m.	m.	NOUN
easat-2270	258	7	,	,	PUNCT
easat-2270	258	8	&	&	CCONJ
easat-2270	258	9	mintz	mintz	PROPN
easat-2270	258	10	,	,	PUNCT
easat-2270	258	11	j.	j.	PROPN
easat-2270	258	12	(	(	PUNCT
easat-2270	258	13	2004	2004	NUM
easat-2270	258	14	)	)	PUNCT
easat-2270	258	15	.	.	PUNCT
easat-2270	259	1	the	the	DET
easat-2270	259	2	optimal	optimal	ADJ
easat-2270	259	3	threshold	threshold	NOUN
easat-2270	259	4	for	for	ADP
easat-2270	259	5	vat	vat	NOUN
easat-2270	259	6	.	.	PUNCT
easat-2270	260	1	international	international	ADJ
easat-2270	260	2	tax	tax	NOUN
easat-2270	260	3	and	and	CCONJ
easat-2270	260	4	public	public	ADJ
easat-2270	260	5	finance	finance	NOUN
easat-2270	260	6	,	,	PUNCT
easat-2270	260	7	11(5	11(5	NUM
easat-2270	260	8	)	)	PUNCT
easat-2270	260	9	,	,	PUNCT
easat-2270	260	10	591	591	NUM
easat-2270	260	11	-	-	SYM
easat-2270	260	12	605	605	NUM
easat-2270	260	13	.	.	PUNCT
easat-2270	261	1	[	[	X
easat-2270	261	2	28	28	NUM
easat-2270	261	3	]	]	X
easat-2270	261	4	koutsogeorgopoulou	koutsogeorgopoulou	PROPN
easat-2270	261	5	,	,	PUNCT
easat-2270	261	6	v.	v.	ADV
easat-2270	261	7	,	,	PUNCT
easat-2270	261	8	matsaganis	matsaganis	PROPN
easat-2270	261	9	,	,	PUNCT
easat-2270	261	10	m.	m.	NOUN
easat-2270	261	11	,	,	PUNCT
easat-2270	261	12	leventi	leventi	PROPN
easat-2270	261	13	,	,	PUNCT
easat-2270	261	14	c.	c.	PROPN
easat-2270	261	15	,	,	PUNCT
easat-2270	261	16	&	&	CCONJ
easat-2270	261	17	tinios	tinio	NOUN
easat-2270	261	18	,	,	PUNCT
easat-2270	261	19	p.	p.	NOUN
easat-2270	261	20	(	(	PUNCT
easat-2270	261	21	2013	2013	NUM
easat-2270	261	22	)	)	PUNCT
easat-2270	261	23	.	.	PUNCT
easat-2270	262	1	fairly	fairly	ADV
easat-2270	262	2	sharing	share	VERB
easat-2270	262	3	the	the	DET
easat-2270	262	4	social	social	ADJ
easat-2270	262	5	impact	impact	NOUN
easat-2270	262	6	of	of	ADP
easat-2270	262	7	the	the	DET
easat-2270	262	8	crisis	crisis	NOUN
easat-2270	262	9	in	in	ADP
easat-2270	262	10	greece	greece	PROPN
easat-2270	262	11	.	.	PUNCT
easat-2270	263	1	oecd	oecd	PROPN
easat-2270	263	2	economics	economics	PROPN
easat-2270	263	3	department	department	PROPN
easat-2270	263	4	working	working	NOUN
easat-2270	263	5	papers	paper	NOUN
easat-2270	263	6	,	,	PUNCT
easat-2270	263	7	no	no	INTJ
easat-2270	263	8	.	.	NOUN
easat-2270	263	9	1106	1106	NUM
easat-2270	263	10	,	,	PUNCT
easat-2270	263	11	oecd	oecd	PROPN
easat-2270	263	12	publishing	publishing	NOUN
easat-2270	263	13	.	.	PUNCT
easat-2270	264	1	[	[	X
easat-2270	264	2	29	29	NUM
easat-2270	264	3	]	]	PUNCT
easat-2270	264	4	matsaganis	matsaganis	PROPN
easat-2270	264	5	,	,	PUNCT
easat-2270	264	6	m.	m.	NOUN
easat-2270	264	7	,	,	PUNCT
easat-2270	264	8	&	&	CCONJ
easat-2270	264	9	leventi	leventi	PROPN
easat-2270	264	10	,	,	PUNCT
easat-2270	264	11	c.	c.	PROPN
easat-2270	264	12	(	(	PUNCT
easat-2270	264	13	2014	2014	NUM
easat-2270	264	14	)	)	PUNCT
easat-2270	264	15	.	.	PUNCT
easat-2270	265	1	the	the	DET
easat-2270	265	2	distributional	distributional	ADJ
easat-2270	265	3	impact	impact	NOUN
easat-2270	265	4	of	of	ADP
easat-2270	265	5	austerity	austerity	NOUN
easat-2270	265	6	and	and	CCONJ
easat-2270	265	7	the	the	DET
easat-2270	265	8	recession	recession	NOUN
easat-2270	265	9	in	in	ADP
easat-2270	265	10	southern	southern	ADJ
easat-2270	265	11	europe	europe	PROPN
easat-2270	265	12	.	.	PUNCT
easat-2270	266	1	south	south	ADJ
easat-2270	266	2	european	european	PROPN
easat-2270	266	3	society	society	PROPN
easat-2270	266	4	and	and	CCONJ
easat-2270	266	5	politics	politic	NOUN
easat-2270	266	6	,	,	PUNCT
easat-2270	266	7	19(3	19(3	NUM
easat-2270	266	8	)	)	PUNCT
easat-2270	266	9	,	,	PUNCT
easat-2270	266	10	393	393	NUM
easat-2270	266	11	-	-	SYM
easat-2270	266	12	412	412	NUM
easat-2270	266	13	.	.	PUNCT
easat-2270	267	1	[	[	X
easat-2270	267	2	30	30	NUM
easat-2270	267	3	]	]	X
easat-2270	267	4	myles	myle	NOUN
easat-2270	267	5	,	,	PUNCT
easat-2270	267	6	g.	g.	PROPN
easat-2270	267	7	d.	d.	PROPN
easat-2270	267	8	(	(	PUNCT
easat-2270	267	9	2009	2009	NUM
easat-2270	267	10	)	)	PUNCT
easat-2270	267	11	.	.	PUNCT
easat-2270	268	1	economic	economic	ADJ
easat-2270	268	2	growth	growth	NOUN
easat-2270	268	3	and	and	CCONJ
easat-2270	268	4	the	the	DET
easat-2270	268	5	role	role	NOUN
easat-2270	268	6	of	of	ADP
easat-2270	268	7	taxation	taxation	NOUN
easat-2270	268	8	—	—	PUNCT
easat-2270	268	9	theory	theory	NOUN
easat-2270	268	10	.	.	PUNCT
easat-2270	269	1	oecd	oecd	PROPN
easat-2270	269	2	economics	economics	PROPN
easat-2270	269	3	department	department	PROPN
easat-2270	269	4	working	working	NOUN
easat-2270	269	5	papers	paper	NOUN
easat-2270	269	6	,	,	PUNCT
easat-2270	269	7	no	no	INTJ
easat-2270	269	8	.	.	NOUN
easat-2270	269	9	713	713	NUM
easat-2270	269	10	,	,	PUNCT
easat-2270	269	11	oecd	oecd	PROPN
easat-2270	269	12	publishing	publishing	NOUN
easat-2270	269	13	.	.	PUNCT
easat-2270	270	1	[	[	X
easat-2270	270	2	31	31	NUM
easat-2270	270	3	]	]	X
easat-2270	270	4	oecd	oecd	PROPN
easat-2270	270	5	.	.	PUNCT
easat-2270	270	6	(	(	PUNCT
easat-2270	270	7	2018	2018	NUM
easat-2270	270	8	)	)	PUNCT
easat-2270	270	9	.	.	PUNCT
easat-2270	271	1	taxing	tax	VERB
easat-2270	271	2	wages	wage	NOUN
easat-2270	271	3	2018	2018	NUM
easat-2270	271	4	.	.	PUNCT
easat-2270	272	1	paris	paris	PROPN
easat-2270	272	2	:	:	PUNCT
easat-2270	272	3	oecd	oecd	PROPN
easat-2270	272	4	publishing	publishing	NOUN
easat-2270	272	5	.	.	PUNCT
easat-2270	273	1	[	[	X
easat-2270	273	2	32	32	NUM
easat-2270	273	3	]	]	X
easat-2270	273	4	oecd	oecd	PROPN
easat-2270	273	5	.	.	PUNCT
easat-2270	273	6	(	(	PUNCT
easat-2270	273	7	2020	2020	NUM
easat-2270	273	8	)	)	PUNCT
easat-2270	273	9	.	.	PUNCT
easat-2270	274	1	revenue	revenue	NOUN
easat-2270	274	2	statistics	statistic	NOUN
easat-2270	274	3	2020	2020	NUM
easat-2270	274	4	.	.	PUNCT
easat-2270	275	1	paris	paris	PROPN
easat-2270	275	2	:	:	PUNCT
easat-2270	275	3	oecd	oecd	PROPN
easat-2270	275	4	publishing	publishing	NOUN
easat-2270	275	5	.	.	PUNCT
easat-2270	276	1	[	[	X
easat-2270	276	2	33	33	NUM
easat-2270	276	3	]	]	PUNCT
easat-2270	276	4	piketty	piketty	PROPN
easat-2270	276	5	,	,	PUNCT
easat-2270	276	6	t.	t.	PROPN
easat-2270	276	7	,	,	PUNCT
easat-2270	276	8	&	&	CCONJ
easat-2270	276	9	saez	saez	PROPN
easat-2270	276	10	,	,	PUNCT
easat-2270	276	11	e.	e.	PROPN
easat-2270	276	12	(	(	PUNCT
easat-2270	276	13	2013	2013	NUM
easat-2270	276	14	)	)	PUNCT
easat-2270	276	15	.	.	PUNCT
easat-2270	277	1	optimal	optimal	ADJ
easat-2270	277	2	labor	labor	NOUN
easat-2270	277	3	income	income	NOUN
easat-2270	277	4	taxation	taxation	NOUN
easat-2270	277	5	.	.	PUNCT
easat-2270	278	1	handbook	handbook	NOUN
easat-2270	278	2	of	of	ADP
easat-2270	278	3	public	public	ADJ
easat-2270	278	4	economics	economic	NOUN
easat-2270	278	5	,	,	PUNCT
easat-2270	278	6	volume	volume	NOUN
easat-2270	278	7	5	5	NUM
easat-2270	278	8	.	.	PUNCT
easat-2270	279	1	[	[	X
easat-2270	279	2	34	34	NUM
easat-2270	279	3	]	]	PUNCT
easat-2270	279	4	slemrod	slemrod	NOUN
easat-2270	279	5	,	,	PUNCT
easat-2270	279	6	j.	j.	PROPN
easat-2270	279	7	(	(	PUNCT
easat-2270	279	8	1990	1990	NUM
easat-2270	279	9	)	)	PUNCT
easat-2270	279	10	.	.	PUNCT
easat-2270	280	1	optimal	optimal	ADJ
easat-2270	280	2	taxation	taxation	NOUN
easat-2270	280	3	and	and	CCONJ
easat-2270	280	4	optimal	optimal	ADJ
easat-2270	280	5	tax	tax	NOUN
easat-2270	280	6	systems	system	NOUN
easat-2270	280	7	.	.	PUNCT
easat-2270	281	1	journal	journal	NOUN
easat-2270	281	2	of	of	ADP
easat-2270	281	3	economic	economic	ADJ
easat-2270	281	4	perspectives	perspective	NOUN
easat-2270	281	5	,	,	PUNCT
easat-2270	281	6	4(1	4(1	NOUN
easat-2270	281	7	)	)	PUNCT
easat-2270	281	8	,	,	PUNCT
easat-2270	281	9	157	157	NUM
easat-2270	281	10	-	-	SYM
easat-2270	281	11	178	178	NUM
easat-2270	281	12	.	.	PUNCT
easat-2270	282	1	[	[	X
easat-2270	282	2	35	35	NUM
easat-2270	282	3	]	]	PUNCT
easat-2270	282	4	slemrod	slemrod	NOUN
easat-2270	282	5	,	,	PUNCT
easat-2270	282	6	j.	j.	PROPN
easat-2270	282	7	,	,	PUNCT
easat-2270	282	8	&	&	CCONJ
easat-2270	282	9	bakija	bakija	PROPN
easat-2270	282	10	,	,	PUNCT
easat-2270	282	11	j.	j.	PROPN
easat-2270	282	12	(	(	PUNCT
easat-2270	282	13	2008	2008	NUM
easat-2270	282	14	)	)	PUNCT
easat-2270	282	15	.	.	PUNCT
easat-2270	283	1	taxing	tax	VERB
easat-2270	283	2	ourselves	ourselves	PRON
easat-2270	283	3	:	:	PUNCT
easat-2270	283	4	a	a	DET
easat-2270	283	5	citizen	citizen	NOUN
easat-2270	283	6	's	's	PART
easat-2270	283	7	guide	guide	NOUN
easat-2270	283	8	to	to	ADP
easat-2270	283	9	the	the	DET
easat-2270	283	10	debate	debate	NOUN
easat-2270	283	11	over	over	ADP
easat-2270	283	12	taxes	taxis	NOUN
easat-2270	283	13	.	.	PUNCT
easat-2270	284	1	mit	mit	NOUN
easat-2270	284	2	press	press	NOUN
easat-2270	284	3	.	.	PUNCT
easat-2270	285	1	[	[	X
easat-2270	285	2	36	36	NUM
easat-2270	285	3	]	]	PUNCT
easat-2270	285	4	world	world	PROPN
easat-2270	285	5	bank	bank	PROPN
easat-2270	285	6	.	.	PUNCT
easat-2270	286	1	(	(	PUNCT
easat-2270	286	2	2018	2018	NUM
easat-2270	286	3	)	)	PUNCT
easat-2270	286	4	.	.	PUNCT
easat-2270	287	1	greece	greece	PROPN
easat-2270	287	2	:	:	PUNCT
easat-2270	287	3	systematic	systematic	ADJ
easat-2270	287	4	country	country	NOUN
easat-2270	287	5	diagnostic	diagnostic	ADJ
easat-2270	287	6	.	.	PUNCT
easat-2270	288	1	washington	washington	PROPN
easat-2270	288	2	,	,	PUNCT
easat-2270	288	3	dc	dc	PROPN
easat-2270	288	4	:	:	PUNCT
easat-2270	288	5	world	world	PROPN
easat-2270	288	6	bank	bank	PROPN
easat-2270	288	7	.	.	PUNCT
easat-2270	289	1	[	[	X
easat-2270	289	2	37	37	NUM
easat-2270	289	3	]	]	PUNCT
easat-2270	289	4	zodrow	zodrow	NOUN
easat-2270	289	5	,	,	PUNCT
easat-2270	289	6	g.	g.	PROPN
easat-2270	289	7	r.	r.	PROPN
easat-2270	289	8	(	(	PUNCT
easat-2270	289	9	2007	2007	NUM
easat-2270	289	10	)	)	PUNCT
easat-2270	289	11	.	.	PUNCT
easat-2270	290	1	the	the	DET
easat-2270	290	2	economics	economic	NOUN
easat-2270	290	3	of	of	ADP
easat-2270	290	4	tax	tax	NOUN
easat-2270	290	5	policy	policy	NOUN
easat-2270	290	6	.	.	PUNCT
easat-2270	291	1	national	national	ADJ
easat-2270	291	2	tax	tax	PROPN
easat-2270	291	3	journal	journal	PROPN
easat-2270	291	4	,	,	PUNCT
easat-2270	291	5	60(3	60(3	NOUN
easat-2270	291	6	)	)	PUNCT
easat-2270	291	7	,	,	PUNCT
easat-2270	291	8	517	517	NUM
easat-2270	291	9	-	-	SYM
easat-2270	291	10	545	545	NUM
easat-2270	291	11	.	.	PUNCT