id	sid	tid	token	lemma	pos
eistud-25693	1	1	97	97	NUM
eistud-25693	1	2	issn	issn	PROPN
eistud-25693	1	3	1822	1822	NUM
eistud-25693	1	4	–	–	PUNCT
eistud-25693	1	5	8402	8402	NUM
eistud-25693	1	6	european	european	ADJ
eistud-25693	1	7	integration	integration	NOUN
eistud-25693	1	8	studies	study	NOUN
eistud-25693	1	9	.	.	PUNCT
eistud-25693	2	1	2010	2010	NUM
eistud-25693	2	2	.	.	PUNCT
eistud-25693	3	1	no	no	DET
eistud-25693	3	2	4	4	NUM
eistud-25693	3	3	eu	eu	PROPN
eistud-25693	3	4	taxation	taxation	NOUN
eistud-25693	3	5	policy	policy	NOUN
eistud-25693	3	6	during	during	ADP
eistud-25693	3	7	financial	financial	ADJ
eistud-25693	3	8	crisis	crisis	NOUN
eistud-25693	3	9	algis	algis	ADP
eistud-25693	3	10	junevicius1	junevicius1	PROPN
eistud-25693	3	11	,	,	PUNCT
eistud-25693	3	12	kristina	kristina	PROPN
eistud-25693	3	13	justinaviciene2	justinaviciene2	PROPN
eistud-25693	3	14	kaunas	kaunas	PROPN
eistud-25693	3	15	university	university	PROPN
eistud-25693	3	16	of	of	ADP
eistud-25693	3	17	technology	technology	PROPN
eistud-25693	3	18	,	,	PUNCT
eistud-25693	3	19	institute	institute	NOUN
eistud-25693	3	20	of	of	ADP
eistud-25693	3	21	europe1	europe1	PROPN
eistud-25693	3	22	,	,	PUNCT
eistud-25693	3	23	lithuanian	lithuanian	PROPN
eistud-25693	3	24	academy	academy	NOUN
eistud-25693	3	25	of	of	ADP
eistud-25693	3	26	physical	physical	ADJ
eistud-25693	3	27	education2	education2	NOUN
eistud-25693	3	28	abstract	abstract	NOUN
eistud-25693	3	29	the	the	DET
eistud-25693	3	30	paper	paper	NOUN
eistud-25693	3	31	deals	deal	NOUN
eistud-25693	3	32	with	with	ADP
eistud-25693	3	33	the	the	DET
eistud-25693	3	34	problems	problem	NOUN
eistud-25693	3	35	of	of	ADP
eistud-25693	3	36	tax	tax	NOUN
eistud-25693	3	37	coordination	coordination	NOUN
eistud-25693	3	38	and	and	CCONJ
eistud-25693	3	39	perspectives	perspective	NOUN
eistud-25693	3	40	during	during	ADP
eistud-25693	3	41	and	and	CCONJ
eistud-25693	3	42	after	after	ADP
eistud-25693	3	43	financial	financial	ADJ
eistud-25693	3	44	crisis	crisis	NOUN
eistud-25693	3	45	.	.	PUNCT
eistud-25693	4	1	as	as	SCONJ
eistud-25693	4	2	we	we	PRON
eistud-25693	4	3	see	see	VERB
eistud-25693	4	4	the	the	DET
eistud-25693	4	5	2008	2008	NUM
eistud-25693	4	6	financial	financial	ADJ
eistud-25693	4	7	crisis	crisis	NOUN
eistud-25693	4	8	is	be	AUX
eistud-25693	4	9	the	the	DET
eistud-25693	4	10	worst	bad	ADJ
eistud-25693	4	11	economic	economic	ADJ
eistud-25693	4	12	crisis	crisis	NOUN
eistud-25693	4	13	.	.	PUNCT
eistud-25693	5	1	great	great	ADJ
eistud-25693	5	2	depression	depression	NOUN
eistud-25693	5	3	of	of	ADP
eistud-25693	5	4	1929	1929	NUM
eistud-25693	5	5	was	be	AUX
eistud-25693	5	6	financial	financial	ADJ
eistud-25693	5	7	crisis	crisis	NOUN
eistud-25693	5	8	which	which	PRON
eistud-25693	5	9	know	know	VERB
eistud-25693	5	10	all	all	DET
eistud-25693	5	11	world	world	NOUN
eistud-25693	5	12	financers	financer	NOUN
eistud-25693	5	13	and	and	CCONJ
eistud-25693	5	14	we	we	PRON
eistud-25693	5	15	can	can	AUX
eistud-25693	5	16	compare	compare	VERB
eistud-25693	5	17	these	these	DET
eistud-25693	5	18	days	day	NOUN
eistud-25693	5	19	financial	financial	ADJ
eistud-25693	5	20	crisis	crisis	NOUN
eistud-25693	5	21	with	with	ADP
eistud-25693	5	22	1929	1929	NUM
eistud-25693	5	23	financial	financial	ADJ
eistud-25693	5	24	crisis	crisis	NOUN
eistud-25693	5	25	.	.	PUNCT
eistud-25693	6	1	thr	thr	PROPN
eistud-25693	6	2	2008	2008	NUM
eistud-25693	6	3	financial	financial	ADJ
eistud-25693	6	4	crisis	crisis	NOUN
eistud-25693	6	5	has	have	AUX
eistud-25693	6	6	been	be	AUX
eistud-25693	6	7	characterised	characterise	VERB
eistud-25693	6	8	by	by	ADP
eistud-25693	6	9	a	a	DET
eistud-25693	6	10	rapid	rapid	ADJ
eistud-25693	6	11	credit	credit	NOUN
eistud-25693	6	12	expansion	expansion	NOUN
eistud-25693	6	13	,	,	PUNCT
eistud-25693	6	14	high	high	ADJ
eistud-25693	6	15	risk	risk	NOUN
eistud-25693	6	16	-	-	PUNCT
eistud-25693	6	17	taking	taking	NOUN
eistud-25693	6	18	and	and	CCONJ
eistud-25693	6	19	exacerbated	exacerbate	VERB
eistud-25693	6	20	financial	financial	ADJ
eistud-25693	6	21	leverage	leverage	NOUN
eistud-25693	6	22	and	and	CCONJ
eistud-25693	6	23	credit	credit	NOUN
eistud-25693	6	24	crunch	crunch	NOUN
eistud-25693	6	25	when	when	SCONJ
eistud-25693	6	26	the	the	DET
eistud-25693	6	27	bubble	bubble	NOUN
eistud-25693	6	28	burst	burst	NOUN
eistud-25693	6	29	.	.	PUNCT
eistud-25693	7	1	in	in	ADP
eistud-25693	7	2	particular	particular	ADJ
eistud-25693	7	3	,	,	PUNCT
eistud-25693	7	4	it	it	PRON
eistud-25693	7	5	reviews	review	VERB
eistud-25693	7	6	the	the	DET
eistud-25693	7	7	existing	exist	VERB
eistud-25693	7	8	evidence	evidence	NOUN
eistud-25693	7	9	on	on	ADP
eistud-25693	7	10	the	the	DET
eistud-25693	7	11	links	link	NOUN
eistud-25693	7	12	between	between	ADP
eistud-25693	7	13	taxes	taxis	NOUN
eistud-25693	7	14	and	and	CCONJ
eistud-25693	7	15	many	many	ADJ
eistud-25693	7	16	characteristics	characteristic	NOUN
eistud-25693	7	17	of	of	ADP
eistud-25693	7	18	the	the	DET
eistud-25693	7	19	crisis	crisis	NOUN
eistud-25693	7	20	.	.	PUNCT
eistud-25693	8	1	finally	finally	ADV
eistud-25693	8	2	,	,	PUNCT
eistud-25693	8	3	it	it	PRON
eistud-25693	8	4	examines	examine	VERB
eistud-25693	8	5	some	some	DET
eistud-25693	8	6	possible	possible	ADJ
eistud-25693	8	7	future	future	ADJ
eistud-25693	8	8	tax	tax	NOUN
eistud-25693	8	9	options	option	NOUN
eistud-25693	8	10	to	to	PART
eistud-25693	8	11	prevent	prevent	VERB
eistud-25693	8	12	such	such	ADJ
eistud-25693	8	13	crises	crisis	NOUN
eistud-25693	8	14	.	.	PUNCT
eistud-25693	9	1	this	this	DET
eistud-25693	9	2	financial	financial	ADJ
eistud-25693	9	3	and	and	CCONJ
eistud-25693	9	4	economic	economic	ADJ
eistud-25693	9	5	crisis	crisis	NOUN
eistud-25693	9	6	presents	present	VERB
eistud-25693	9	7	major	major	ADJ
eistud-25693	9	8	challenges	challenge	NOUN
eistud-25693	9	9	for	for	ADP
eistud-25693	9	10	tax	tax	NOUN
eistud-25693	9	11	administration	administration	NOUN
eistud-25693	9	12	.	.	PUNCT
eistud-25693	10	1	with	with	ADP
eistud-25693	10	2	the	the	DET
eistud-25693	10	3	economic	economic	ADJ
eistud-25693	10	4	downturn	downturn	NOUN
eistud-25693	10	5	,	,	PUNCT
eistud-25693	10	6	tax	tax	NOUN
eistud-25693	10	7	agencies	agency	NOUN
eistud-25693	10	8	are	be	AUX
eistud-25693	10	9	encountering	encounter	VERB
eistud-25693	10	10	growing	grow	VERB
eistud-25693	10	11	compliance	compliance	NOUN
eistud-25693	10	12	risks	risk	NOUN
eistud-25693	10	13	and	and	CCONJ
eistud-25693	10	14	greater	great	ADJ
eistud-25693	10	15	demands	demand	NOUN
eistud-25693	10	16	for	for	ADP
eistud-25693	10	17	taxpayer	taxpayer	NOUN
eistud-25693	10	18	support	support	NOUN
eistud-25693	10	19	in	in	ADP
eistud-25693	10	20	the	the	DET
eistud-25693	10	21	face	face	NOUN
eistud-25693	10	22	of	of	ADP
eistud-25693	10	23	prospective	prospective	ADJ
eistud-25693	10	24	budget	budget	NOUN
eistud-25693	10	25	cuts	cut	NOUN
eistud-25693	10	26	.	.	PUNCT
eistud-25693	11	1	this	this	DET
eistud-25693	11	2	paper	paper	NOUN
eistud-25693	11	3	examines	examine	VERB
eistud-25693	11	4	these	these	DET
eistud-25693	11	5	challenges	challenge	NOUN
eistud-25693	11	6	and	and	CCONJ
eistud-25693	11	7	sets	set	VERB
eistud-25693	11	8	out	out	ADP
eistud-25693	11	9	a	a	DET
eistud-25693	11	10	strategy	strategy	NOUN
eistud-25693	11	11	and	and	CCONJ
eistud-25693	11	12	measures	measure	NOUN
eistud-25693	11	13	for	for	ADP
eistud-25693	11	14	responding	respond	VERB
eistud-25693	11	15	to	to	ADP
eistud-25693	11	16	them	they	PRON
eistud-25693	11	17	.	.	PUNCT
eistud-25693	12	1	theoretical	theoretical	ADJ
eistud-25693	12	2	and	and	CCONJ
eistud-25693	12	3	empirical	empirical	ADJ
eistud-25693	12	4	studies	study	NOUN
eistud-25693	12	5	suggest	suggest	VERB
eistud-25693	12	6	that	that	SCONJ
eistud-25693	12	7	an	an	DET
eistud-25693	12	8	economic	economic	ADJ
eistud-25693	12	9	downturn	downturn	NOUN
eistud-25693	12	10	tends	tend	VERB
eistud-25693	12	11	to	to	PART
eistud-25693	12	12	worsen	worsen	VERB
eistud-25693	12	13	taxpayer	taxpayer	NOUN
eistud-25693	12	14	compliance	compliance	NOUN
eistud-25693	12	15	in	in	ADP
eistud-25693	12	16	important	important	ADJ
eistud-25693	12	17	aspects	aspect	NOUN
eistud-25693	12	18	.	.	PUNCT
eistud-25693	13	1	while	while	SCONJ
eistud-25693	13	2	a	a	DET
eistud-25693	13	3	drop	drop	NOUN
eistud-25693	13	4	in	in	ADP
eistud-25693	13	5	compliance	compliance	NOUN
eistud-25693	13	6	may	may	AUX
eistud-25693	13	7	have	have	VERB
eistud-25693	13	8	some	some	DET
eistud-25693	13	9	countercyclical	countercyclical	ADJ
eistud-25693	13	10	effects	effect	NOUN
eistud-25693	13	11	on	on	ADP
eistud-25693	13	12	the	the	DET
eistud-25693	13	13	economy	economy	NOUN
eistud-25693	13	14	,	,	PUNCT
eistud-25693	13	15	tolerating	tolerate	VERB
eistud-25693	13	16	noncompliance	noncompliance	NOUN
eistud-25693	13	17	is	be	AUX
eistud-25693	13	18	not	not	PART
eistud-25693	13	19	an	an	DET
eistud-25693	13	20	appropriate	appropriate	ADJ
eistud-25693	13	21	response	response	NOUN
eistud-25693	13	22	to	to	ADP
eistud-25693	13	23	the	the	DET
eistud-25693	13	24	crisis	crisis	NOUN
eistud-25693	13	25	because	because	SCONJ
eistud-25693	13	26	it	it	PRON
eistud-25693	13	27	is	be	AUX
eistud-25693	13	28	distortionary	distortionary	ADJ
eistud-25693	13	29	,	,	PUNCT
eistud-25693	13	30	inequitable	inequitable	ADJ
eistud-25693	13	31	,	,	PUNCT
eistud-25693	13	32	and	and	CCONJ
eistud-25693	13	33	,	,	PUNCT
eistud-25693	13	34	perhaps	perhaps	ADV
eistud-25693	13	35	most	most	ADV
eistud-25693	13	36	importantly	importantly	ADV
eistud-25693	13	37	,	,	PUNCT
eistud-25693	13	38	hampers	hamper	VERB
eistud-25693	13	39	the	the	DET
eistud-25693	13	40	rebuilding	rebuilding	NOUN
eistud-25693	13	41	of	of	ADP
eistud-25693	13	42	tax	tax	NOUN
eistud-25693	13	43	bases	basis	NOUN
eistud-25693	13	44	over	over	ADP
eistud-25693	13	45	the	the	DET
eistud-25693	13	46	medium	medium	ADJ
eistud-25693	13	47	-	-	PUNCT
eistud-25693	13	48	term	term	NOUN
eistud-25693	13	49	.	.	PUNCT
eistud-25693	14	1	the	the	DET
eistud-25693	14	2	crisis	crisis	NOUN
eistud-25693	14	3	therefore	therefore	ADV
eistud-25693	14	4	presents	present	VERB
eistud-25693	14	5	the	the	DET
eistud-25693	14	6	financial	financial	ADJ
eistud-25693	14	7	authorities	authority	NOUN
eistud-25693	14	8	–	–	PUNCT
eistud-25693	14	9	central	central	ADJ
eistud-25693	14	10	banks	bank	NOUN
eistud-25693	14	11	,	,	PUNCT
eistud-25693	14	12	regulators	regulator	NOUN
eistud-25693	14	13	and	and	CCONJ
eistud-25693	14	14	finance	finance	NOUN
eistud-25693	14	15	ministries	ministry	NOUN
eistud-25693	14	16	–	–	PUNCT
eistud-25693	14	17	with	with	ADP
eistud-25693	14	18	two	two	NUM
eistud-25693	14	19	challenges	challenge	NOUN
eistud-25693	14	20	:	:	PUNCT
eistud-25693	14	21	the	the	DET
eistud-25693	14	22	first	first	ADJ
eistud-25693	14	23	and	and	CCONJ
eistud-25693	14	24	most	most	ADV
eistud-25693	14	25	urgent	urgent	ADJ
eistud-25693	14	26	is	be	AUX
eistud-25693	14	27	to	to	PART
eistud-25693	14	28	design	design	VERB
eistud-25693	14	29	short	short	ADJ
eistud-25693	14	30	-	-	PUNCT
eistud-25693	14	31	term	term	NOUN
eistud-25693	14	32	policies	policy	NOUN
eistud-25693	14	33	so	so	SCONJ
eistud-25693	14	34	as	as	SCONJ
eistud-25693	14	35	to	to	PART
eistud-25693	14	36	at	at	ADV
eistud-25693	14	37	least	least	ADJ
eistud-25693	14	38	limit	limit	VERB
eistud-25693	14	39	the	the	DET
eistud-25693	14	40	adverse	adverse	ADJ
eistud-25693	14	41	impact	impact	NOUN
eistud-25693	14	42	of	of	ADP
eistud-25693	14	43	deleveraging	deleveraging	NOUN
eistud-25693	14	44	and	and	CCONJ
eistud-25693	14	45	deflation	deflation	NOUN
eistud-25693	14	46	on	on	ADP
eistud-25693	14	47	the	the	DET
eistud-25693	14	48	real	real	ADJ
eistud-25693	14	49	economy	economy	NOUN
eistud-25693	14	50	.	.	PUNCT
eistud-25693	15	1	we	we	PRON
eistud-25693	15	2	can	can	AUX
eistud-25693	15	3	not	not	PART
eistud-25693	15	4	make	make	VERB
eistud-25693	15	5	that	that	DET
eistud-25693	15	6	impact	impact	NOUN
eistud-25693	15	7	nil	nil	NOUN
eistud-25693	15	8	,	,	PUNCT
eistud-25693	15	9	but	but	CCONJ
eistud-25693	15	10	we	we	PRON
eistud-25693	15	11	do	do	AUX
eistud-25693	15	12	know	know	VERB
eistud-25693	15	13	how	how	SCONJ
eistud-25693	15	14	to	to	PART
eistud-25693	15	15	avoid	avoid	VERB
eistud-25693	15	16	the	the	DET
eistud-25693	15	17	policy	policy	NOUN
eistud-25693	15	18	mistakes	mistake	NOUN
eistud-25693	15	19	which	which	PRON
eistud-25693	15	20	turned	turn	VERB
eistud-25693	15	21	the	the	DET
eistud-25693	15	22	initial	initial	ADJ
eistud-25693	15	23	problems	problem	NOUN
eistud-25693	15	24	of	of	ADP
eistud-25693	15	25	1929	1929	NUM
eistud-25693	15	26	-	-	SYM
eistud-25693	15	27	30	30	NUM
eistud-25693	15	28	into	into	ADP
eistud-25693	15	29	the	the	DET
eistud-25693	15	30	great	great	ADJ
eistud-25693	15	31	depression	depression	NOUN
eistud-25693	15	32	.	.	PUNCT
eistud-25693	16	1	fiscal	fiscal	ADJ
eistud-25693	16	2	and	and	CCONJ
eistud-25693	16	3	monetary	monetary	ADJ
eistud-25693	16	4	policies	policy	NOUN
eistud-25693	16	5	need	need	VERB
eistud-25693	16	6	to	to	PART
eistud-25693	16	7	be	be	AUX
eistud-25693	16	8	carefully	carefully	ADV
eistud-25693	16	9	designed	design	VERB
eistud-25693	16	10	,	,	PUNCT
eistud-25693	16	11	and	and	CCONJ
eistud-25693	16	12	–	–	PUNCT
eistud-25693	16	13	as	as	SCONJ
eistud-25693	16	14	we	we	PRON
eistud-25693	16	15	approach	approach	VERB
eistud-25693	16	16	a	a	DET
eistud-25693	16	17	zero	zero	NUM
eistud-25693	16	18	interest	interest	NOUN
eistud-25693	16	19	rate	rate	NOUN
eistud-25693	16	20	and	and	CCONJ
eistud-25693	16	21	consider	consider	VERB
eistud-25693	16	22	quantitative	quantitative	ADJ
eistud-25693	16	23	easing	ease	VERB
eistud-25693	16	24	options	option	NOUN
eistud-25693	16	25	–	–	PUNCT
eistud-25693	16	26	need	need	VERB
eistud-25693	16	27	to	to	PART
eistud-25693	16	28	be	be	AUX
eistud-25693	16	29	increasingly	increasingly	ADV
eistud-25693	16	30	coordinated	coordinate	VERB
eistud-25693	16	31	.	.	PUNCT
eistud-25693	17	1	and	and	CCONJ
eistud-25693	17	2	there	there	PRON
eistud-25693	17	3	are	be	VERB
eistud-25693	17	4	a	a	DET
eistud-25693	17	5	wide	wide	ADJ
eistud-25693	17	6	range	range	NOUN
eistud-25693	17	7	of	of	ADP
eistud-25693	17	8	policies	policy	NOUN
eistud-25693	17	9	which	which	PRON
eistud-25693	17	10	can	can	AUX
eistud-25693	17	11	be	be	AUX
eistud-25693	17	12	taken	take	VERB
eistud-25693	17	13	to	to	PART
eistud-25693	17	14	free	free	VERB
eistud-25693	17	15	up	up	ADP
eistud-25693	17	16	financial	financial	ADJ
eistud-25693	17	17	markets	market	NOUN
eistud-25693	17	18	,	,	PUNCT
eistud-25693	17	19	funding	funding	NOUN
eistud-25693	17	20	guarantees	guarantee	NOUN
eistud-25693	17	21	,	,	PUNCT
eistud-25693	17	22	liquidity	liquidity	NOUN
eistud-25693	17	23	provision	provision	NOUN
eistud-25693	17	24	,	,	PUNCT
eistud-25693	17	25	tail	tail	NOUN
eistud-25693	17	26	risk	risk	NOUN
eistud-25693	17	27	insurance	insurance	NOUN
eistud-25693	17	28	,	,	PUNCT
eistud-25693	17	29	direct	direct	ADJ
eistud-25693	17	30	central	central	ADJ
eistud-25693	17	31	bank	bank	NOUN
eistud-25693	17	32	purchases	purchase	NOUN
eistud-25693	17	33	of	of	ADP
eistud-25693	17	34	assets	asset	NOUN
eistud-25693	17	35	,	,	PUNCT
eistud-25693	17	36	and	and	CCONJ
eistud-25693	17	37	regulatory	regulatory	ADJ
eistud-25693	17	38	approaches	approach	NOUN
eistud-25693	17	39	to	to	ADP
eistud-25693	17	40	capital	capital	NOUN
eistud-25693	17	41	regulation	regulation	NOUN
eistud-25693	17	42	which	which	PRON
eistud-25693	17	43	avoid	avoid	VERB
eistud-25693	17	44	unnecessary	unnecessary	ADJ
eistud-25693	17	45	pro	pro	ADJ
eistud-25693	17	46	cyclicality	cyclicality	NOUN
eistud-25693	17	47	in	in	ADP
eistud-25693	17	48	capital	capital	NOUN
eistud-25693	17	49	adequacy	adequacy	NOUN
eistud-25693	17	50	requirements	requirement	NOUN
eistud-25693	17	51	.	.	PUNCT
eistud-25693	18	1	the	the	DET
eistud-25693	18	2	measures	measure	NOUN
eistud-25693	18	3	announced	announce	VERB
eistud-25693	18	4	by	by	ADP
eistud-25693	18	5	the	the	DET
eistud-25693	18	6	chancellor	chancellor	PROPN
eistud-25693	18	7	of	of	ADP
eistud-25693	18	8	exchequer	exchequer	PROPN
eistud-25693	18	9	on	on	ADP
eistud-25693	18	10	monday	monday	PROPN
eistud-25693	18	11	were	be	AUX
eistud-25693	18	12	designed	design	VERB
eistud-25693	18	13	as	as	ADP
eistud-25693	18	14	an	an	DET
eistud-25693	18	15	integrated	integrated	ADJ
eistud-25693	18	16	package	package	NOUN
eistud-25693	18	17	,	,	PUNCT
eistud-25693	18	18	which	which	PRON
eistud-25693	18	19	will	will	AUX
eistud-25693	18	20	have	have	VERB
eistud-25693	18	21	a	a	DET
eistud-25693	18	22	significant	significant	ADJ
eistud-25693	18	23	impact	impact	NOUN
eistud-25693	18	24	.	.	PUNCT
eistud-25693	19	1	and	and	CCONJ
eistud-25693	19	2	if	if	SCONJ
eistud-25693	19	3	more	more	ADJ
eistud-25693	19	4	measures	measure	NOUN
eistud-25693	19	5	are	be	AUX
eistud-25693	19	6	acquired	acquire	VERB
eistud-25693	19	7	they	they	PRON
eistud-25693	19	8	can	can	AUX
eistud-25693	19	9	and	and	CCONJ
eistud-25693	19	10	will	will	AUX
eistud-25693	19	11	be	be	AUX
eistud-25693	19	12	taken	take	VERB
eistud-25693	19	13	.	.	PUNCT
eistud-25693	20	1	it	it	PRON
eistud-25693	20	2	is	be	AUX
eistud-25693	20	3	not	not	PART
eistud-25693	20	4	,	,	PUNCT
eistud-25693	20	5	however	however	ADV
eistud-25693	20	6	,	,	PUNCT
eistud-25693	20	7	on	on	ADP
eistud-25693	20	8	this	this	DET
eistud-25693	20	9	challenge	challenge	NOUN
eistud-25693	20	10	of	of	ADP
eistud-25693	20	11	short	short	ADJ
eistud-25693	20	12	-	-	PUNCT
eistud-25693	20	13	term	term	NOUN
eistud-25693	20	14	economic	economic	ADJ
eistud-25693	20	15	management	management	NOUN
eistud-25693	20	16	–	–	PUNCT
eistud-25693	20	17	where	where	SCONJ
eistud-25693	20	18	the	the	DET
eistud-25693	20	19	lead	lead	NOUN
eistud-25693	20	20	must	must	AUX
eistud-25693	20	21	be	be	AUX
eistud-25693	20	22	with	with	ADP
eistud-25693	20	23	the	the	DET
eistud-25693	20	24	fiscal	fiscal	ADJ
eistud-25693	20	25	and	and	CCONJ
eistud-25693	20	26	monetary	monetary	ADJ
eistud-25693	20	27	authorities	authority	NOUN
eistud-25693	20	28	.	.	PUNCT
eistud-25693	21	1	but	but	CCONJ
eistud-25693	21	2	instead	instead	ADV
eistud-25693	21	3	on	on	ADP
eistud-25693	21	4	the	the	DET
eistud-25693	21	5	second	second	ADJ
eistud-25693	21	6	challenge	challenge	NOUN
eistud-25693	21	7	:	:	PUNCT
eistud-25693	21	8	how	how	SCONJ
eistud-25693	21	9	to	to	PART
eistud-25693	21	10	design	design	VERB
eistud-25693	21	11	the	the	DET
eistud-25693	21	12	future	future	ADJ
eistud-25693	21	13	regulation	regulation	NOUN
eistud-25693	21	14	and	and	CCONJ
eistud-25693	21	15	supervision	supervision	NOUN
eistud-25693	21	16	of	of	ADP
eistud-25693	21	17	financial	financial	ADJ
eistud-25693	21	18	services	service	NOUN
eistud-25693	21	19	so	so	SCONJ
eistud-25693	21	20	that	that	SCONJ
eistud-25693	21	21	we	we	PRON
eistud-25693	21	22	significantly	significantly	ADV
eistud-25693	21	23	reduce	reduce	VERB
eistud-25693	21	24	the	the	DET
eistud-25693	21	25	probability	probability	NOUN
eistud-25693	21	26	and	and	CCONJ
eistud-25693	21	27	severity	severity	NOUN
eistud-25693	21	28	of	of	ADP
eistud-25693	21	29	future	future	ADJ
eistud-25693	21	30	financial	financial	ADJ
eistud-25693	21	31	crises	crisis	NOUN
eistud-25693	21	32	.	.	PUNCT
eistud-25693	22	1	financial	financial	ADJ
eistud-25693	22	2	sector	sector	NOUN
eistud-25693	22	3	innovation	innovation	NOUN
eistud-25693	22	4	.	.	PUNCT
eistud-25693	23	1	the	the	DET
eistud-25693	23	2	fundamental	fundamental	ADJ
eistud-25693	23	3	macro	macro	ADJ
eistud-25693	23	4	economic	economic	ADJ
eistud-25693	23	5	imbalances	imbalance	NOUN
eistud-25693	23	6	have	have	AUX
eistud-25693	23	7	thus	thus	ADV
eistud-25693	23	8	stimulated	stimulate	VERB
eistud-25693	23	9	demands	demand	NOUN
eistud-25693	23	10	which	which	PRON
eistud-25693	23	11	have	have	AUX
eistud-25693	23	12	been	be	AUX
eistud-25693	23	13	met	meet	VERB
eistud-25693	23	14	by	by	ADP
eistud-25693	23	15	a	a	DET
eistud-25693	23	16	wave	wave	NOUN
eistud-25693	23	17	of	of	ADP
eistud-25693	23	18	financial	financial	ADJ
eistud-25693	23	19	innovation	innovation	NOUN
eistud-25693	23	20	,	,	PUNCT
eistud-25693	23	21	focused	focus	VERB
eistud-25693	23	22	on	on	ADP
eistud-25693	23	23	the	the	DET
eistud-25693	23	24	origination	origination	NOUN
eistud-25693	23	25	,	,	PUNCT
eistud-25693	23	26	packaging	packaging	NOUN
eistud-25693	23	27	,	,	PUNCT
eistud-25693	23	28	trading	trading	NOUN
eistud-25693	23	29	and	and	CCONJ
eistud-25693	23	30	distribution	distribution	NOUN
eistud-25693	23	31	of	of	ADP
eistud-25693	23	32	securitised	securitise	VERB
eistud-25693	23	33	credit	credit	NOUN
eistud-25693	23	34	instruments	instrument	NOUN
eistud-25693	23	35	.	.	PUNCT
eistud-25693	24	1	simple	simple	ADJ
eistud-25693	24	2	forms	form	NOUN
eistud-25693	24	3	of	of	ADP
eistud-25693	24	4	securitised	securitise	VERB
eistud-25693	24	5	credit	credit	NOUN
eistud-25693	24	6	–	–	PUNCT
eistud-25693	24	7	corporate	corporate	ADJ
eistud-25693	24	8	bonds	bond	NOUN
eistud-25693	24	9	–	–	PUNCT
eistud-25693	24	10	have	have	AUX
eistud-25693	24	11	of	of	ADP
eistud-25693	24	12	course	course	NOUN
eistud-25693	24	13	existed	exist	VERB
eistud-25693	24	14	for	for	ADP
eistud-25693	24	15	almost	almost	ADV
eistud-25693	24	16	as	as	ADV
eistud-25693	24	17	long	long	ADV
eistud-25693	24	18	as	as	ADP
eistud-25693	24	19	modern	modern	ADJ
eistud-25693	24	20	banking	banking	NOUN
eistud-25693	24	21	.	.	PUNCT
eistud-25693	25	1	in	in	ADP
eistud-25693	25	2	the	the	DET
eistud-25693	25	3	us	us	PROPN
eistud-25693	25	4	,	,	PUNCT
eistud-25693	25	5	securitised	securitise	VERB
eistud-25693	25	6	credit	credit	NOUN
eistud-25693	25	7	has	have	AUX
eistud-25693	25	8	also	also	ADV
eistud-25693	25	9	played	play	VERB
eistud-25693	25	10	a	a	DET
eistud-25693	25	11	major	major	ADJ
eistud-25693	25	12	role	role	NOUN
eistud-25693	25	13	in	in	ADP
eistud-25693	25	14	mortgage	mortgage	NOUN
eistud-25693	25	15	lending	lending	NOUN
eistud-25693	25	16	since	since	SCONJ
eistud-25693	25	17	the	the	DET
eistud-25693	25	18	creation	creation	NOUN
eistud-25693	25	19	of	of	ADP
eistud-25693	25	20	fannie	fannie	PROPN
eistud-25693	25	21	mae	mae	PROPN
eistud-25693	25	22	in	in	ADP
eistud-25693	25	23	the	the	DET
eistud-25693	25	24	1930s	1930	NOUN
eistud-25693	25	25	;	;	PUNCT
eistud-25693	25	26	and	and	CCONJ
eistud-25693	25	27	securitisation	securitisation	NOUN
eistud-25693	25	28	had	have	AUX
eistud-25693	25	29	been	be	AUX
eistud-25693	25	30	playing	play	VERB
eistud-25693	25	31	a	a	DET
eistud-25693	25	32	steadily	steadily	ADV
eistud-25693	25	33	increasing	increase	VERB
eistud-25693	25	34	role	role	NOUN
eistud-25693	25	35	in	in	ADP
eistud-25693	25	36	the	the	DET
eistud-25693	25	37	global	global	ADJ
eistud-25693	25	38	financial	financial	ADJ
eistud-25693	25	39	system	system	NOUN
eistud-25693	25	40	and	and	CCONJ
eistud-25693	25	41	in	in	ADP
eistud-25693	25	42	particular	particular	ADJ
eistud-25693	25	43	in	in	ADP
eistud-25693	25	44	the	the	DET
eistud-25693	25	45	american	american	ADJ
eistud-25693	25	46	financial	financial	ADJ
eistud-25693	25	47	system	system	NOUN
eistud-25693	25	48	for	for	ADP
eistud-25693	25	49	a	a	DET
eistud-25693	25	50	decade	decade	NOUN
eistud-25693	25	51	and	and	CCONJ
eistud-25693	25	52	a	a	DET
eistud-25693	25	53	half	half	NOUN
eistud-25693	25	54	before	before	ADP
eistud-25693	25	55	the	the	DET
eistud-25693	25	56	mid-1990s	mid-1990	NOUN
eistud-25693	25	57	.	.	PUNCT
eistud-25693	26	1	but	but	CCONJ
eistud-25693	26	2	it	it	PRON
eistud-25693	26	3	was	be	AUX
eistud-25693	26	4	from	from	ADP
eistud-25693	26	5	the	the	DET
eistud-25693	26	6	mid-1990s	mid-1990	NOUN
eistud-25693	26	7	that	that	SCONJ
eistud-25693	26	8	the	the	DET
eistud-25693	26	9	system	system	NOUN
eistud-25693	26	10	entered	enter	VERB
eistud-25693	26	11	explosive	explosive	ADJ
eistud-25693	26	12	growth	growth	NOUN
eistud-25693	26	13	in	in	ADP
eistud-25693	26	14	both	both	DET
eistud-25693	26	15	scale	scale	NOUN
eistud-25693	26	16	and	and	CCONJ
eistud-25693	26	17	complexity	complexity	NOUN
eistud-25693	26	18	.	.	PUNCT
eistud-25693	27	1	keywords	keyword	NOUN
eistud-25693	27	2	:	:	PUNCT
eistud-25693	27	3	economics	economic	NOUN
eistud-25693	27	4	,	,	PUNCT
eistud-25693	27	5	economic	economic	ADJ
eistud-25693	27	6	policy	policy	NOUN
eistud-25693	27	7	,	,	PUNCT
eistud-25693	27	8	finances	finance	NOUN
eistud-25693	27	9	,	,	PUNCT
eistud-25693	27	10	financial	financial	ADJ
eistud-25693	27	11	crisis	crisis	NOUN
eistud-25693	27	12	,	,	PUNCT
eistud-25693	27	13	tax	tax	NOUN
eistud-25693	27	14	system	system	NOUN
eistud-25693	27	15	,	,	PUNCT
eistud-25693	27	16	taxation	taxation	NOUN
eistud-25693	27	17	,	,	PUNCT
eistud-25693	27	18	indirect	indirect	ADJ
eistud-25693	27	19	tax	tax	NOUN
eistud-25693	27	20	,	,	PUNCT
eistud-25693	27	21	direct	direct	ADJ
eistud-25693	27	22	tax	tax	NOUN
eistud-25693	27	23	,	,	PUNCT
eistud-25693	27	24	tax	tax	NOUN
eistud-25693	27	25	rate	rate	NOUN
eistud-25693	27	26	,	,	PUNCT
eistud-25693	27	27	vat	vat	NOUN
eistud-25693	27	28	.	.	PUNCT
eistud-25693	28	1	issn	issn	PROPN
eistud-25693	28	2	1822	1822	NUM
eistud-25693	28	3	-	-	SYM
eistud-25693	28	4	8402	8402	NUM
eistud-25693	28	5	european	european	ADJ
eistud-25693	28	6	integration	integration	NOUN
eistud-25693	28	7	studies	study	NOUN
eistud-25693	28	8	.	.	PUNCT
eistud-25693	29	1	2010	2010	NUM
eistud-25693	29	2	.	.	PUNCT
eistud-25693	30	1	no	no	DET
eistud-25693	30	2	4	4	NUM
eistud-25693	30	3	98	98	NUM
eistud-25693	30	4	introduction	introduction	NOUN
eistud-25693	30	5	the	the	DET
eistud-25693	30	6	financial	financial	ADJ
eistud-25693	30	7	crisis	crisis	NOUN
eistud-25693	30	8	is	be	AUX
eistud-25693	30	9	not	not	PART
eistud-25693	30	10	over	over	ADV
eistud-25693	30	11	.	.	PUNCT
eistud-25693	31	1	neither	neither	PRON
eistud-25693	31	2	tax	tax	NOUN
eistud-25693	31	3	rebates	rebate	NOUN
eistud-25693	31	4	nor	nor	CCONJ
eistud-25693	31	5	low	low	ADJ
eistud-25693	31	6	interest	interest	NOUN
eistud-25693	31	7	rates	rate	NOUN
eistud-25693	31	8	nor	nor	CCONJ
eistud-25693	31	9	higher	high	ADJ
eistud-25693	31	10	or	or	CCONJ
eistud-25693	31	11	lower	low	ADJ
eistud-25693	31	12	exchange	exchange	NOUN
eistud-25693	31	13	rates	rate	NOUN
eistud-25693	31	14	can	can	AUX
eistud-25693	31	15	do	do	VERB
eistud-25693	31	16	the	the	DET
eistud-25693	31	17	job	job	NOUN
eistud-25693	31	18	of	of	ADP
eistud-25693	31	19	reviving	revive	VERB
eistud-25693	31	20	an	an	DET
eistud-25693	31	21	economy	economy	NOUN
eistud-25693	31	22	that	that	PRON
eistud-25693	31	23	is	be	AUX
eistud-25693	31	24	burdened	burden	VERB
eistud-25693	31	25	by	by	ADP
eistud-25693	31	26	debt	debt	NOUN
eistud-25693	31	27	loads	load	NOUN
eistud-25693	31	28	that	that	PRON
eistud-25693	31	29	are	be	AUX
eistud-25693	31	30	too	too	ADV
eistud-25693	31	31	high	high	ADJ
eistud-25693	31	32	.	.	PUNCT
eistud-25693	32	1	on	on	ADP
eistud-25693	32	2	the	the	DET
eistud-25693	32	3	contrary	contrary	NOUN
eistud-25693	32	4	:	:	PUNCT
eistud-25693	32	5	the	the	DET
eistud-25693	32	6	policy	policy	NOUN
eistud-25693	32	7	measures	measure	NOUN
eistud-25693	32	8	that	that	PRON
eistud-25693	32	9	the	the	DET
eistud-25693	32	10	us	us	PROPN
eistud-25693	32	11	authorities	authority	NOUN
eistud-25693	32	12	have	have	AUX
eistud-25693	32	13	been	be	AUX
eistud-25693	32	14	applying	apply	VERB
eistud-25693	32	15	will	will	AUX
eistud-25693	32	16	prolong	prolong	VERB
eistud-25693	32	17	the	the	DET
eistud-25693	32	18	agony	agony	NOUN
eistud-25693	32	19	.	.	PUNCT
eistud-25693	33	1	be	be	AUX
eistud-25693	33	2	prepared	prepare	VERB
eistud-25693	33	3	for	for	ADP
eistud-25693	33	4	the	the	DET
eistud-25693	33	5	challenges	challenge	NOUN
eistud-25693	33	6	of	of	ADP
eistud-25693	33	7	extended	extended	ADJ
eistud-25693	33	8	financial	financial	ADJ
eistud-25693	33	9	turmoil	turmoil	NOUN
eistud-25693	33	10	and	and	CCONJ
eistud-25693	33	11	economic	economic	ADJ
eistud-25693	33	12	stagnation	stagnation	NOUN
eistud-25693	33	13	.	.	PUNCT
eistud-25693	34	1	economic	economic	ADJ
eistud-25693	34	2	policy	policy	NOUN
eistud-25693	34	3	as	as	SCONJ
eistud-25693	34	4	it	it	PRON
eistud-25693	34	5	is	be	AUX
eistud-25693	34	6	currently	currently	ADV
eistud-25693	34	7	practiced	practice	VERB
eistud-25693	34	8	is	be	AUX
eistud-25693	34	9	in	in	ADP
eistud-25693	34	10	a	a	DET
eistud-25693	34	11	fix	fix	NOUN
eistud-25693	34	12	:	:	PUNCT
eistud-25693	34	13	lower	low	ADJ
eistud-25693	34	14	interest	interest	NOUN
eistud-25693	34	15	rates	rate	NOUN
eistud-25693	34	16	may	may	AUX
eistud-25693	34	17	temporarily	temporarily	ADV
eistud-25693	34	18	help	help	VERB
eistud-25693	34	19	to	to	PART
eistud-25693	34	20	alleviate	alleviate	VERB
eistud-25693	34	21	the	the	DET
eistud-25693	34	22	financial	financial	ADJ
eistud-25693	34	23	crisis	crisis	NOUN
eistud-25693	34	24	,	,	PUNCT
eistud-25693	34	25	but	but	CCONJ
eistud-25693	34	26	they	they	PRON
eistud-25693	34	27	exacerbate	exacerbate	VERB
eistud-25693	34	28	the	the	DET
eistud-25693	34	29	fundamentals	fundamental	NOUN
eistud-25693	34	30	that	that	PRON
eistud-25693	34	31	are	be	AUX
eistud-25693	34	32	the	the	DET
eistud-25693	34	33	cause	cause	NOUN
eistud-25693	34	34	of	of	ADP
eistud-25693	34	35	the	the	DET
eistud-25693	34	36	financial	financial	ADJ
eistud-25693	34	37	crisis	crisis	NOUN
eistud-25693	34	38	.	.	PUNCT
eistud-25693	35	1	equally	equally	ADV
eistud-25693	35	2	,	,	PUNCT
eistud-25693	35	3	a	a	DET
eistud-25693	35	4	lower	low	ADJ
eistud-25693	35	5	dollar	dollar	NOUN
eistud-25693	35	6	would	would	AUX
eistud-25693	35	7	make	make	VERB
eistud-25693	35	8	imports	import	NOUN
eistud-25693	35	9	costlier	costly	ADJ
eistud-25693	35	10	for	for	ADP
eistud-25693	35	11	the	the	DET
eistud-25693	35	12	united	united	PROPN
eistud-25693	35	13	states	states	PROPN
eistud-25693	35	14	,	,	PUNCT
eistud-25693	35	15	while	while	SCONJ
eistud-25693	35	16	a	a	DET
eistud-25693	35	17	strong	strong	ADJ
eistud-25693	35	18	dollar	dollar	NOUN
eistud-25693	35	19	comes	come	VERB
eistud-25693	35	20	with	with	ADP
eistud-25693	35	21	lower	low	ADJ
eistud-25693	35	22	import	import	NOUN
eistud-25693	35	23	prices	price	NOUN
eistud-25693	35	24	.	.	PUNCT
eistud-25693	36	1	but	but	CCONJ
eistud-25693	36	2	while	while	SCONJ
eistud-25693	36	3	a	a	DET
eistud-25693	36	4	low	low	ADJ
eistud-25693	36	5	dollar	dollar	NOUN
eistud-25693	36	6	would	would	AUX
eistud-25693	36	7	help	help	VERB
eistud-25693	36	8	to	to	PART
eistud-25693	36	9	expand	expand	VERB
eistud-25693	36	10	exports	export	NOUN
eistud-25693	36	11	,	,	PUNCT
eistud-25693	36	12	a	a	DET
eistud-25693	36	13	strong	strong	ADJ
eistud-25693	36	14	dollar	dollar	NOUN
eistud-25693	36	15	impedes	impede	VERB
eistud-25693	36	16	export	export	NOUN
eistud-25693	36	17	growth	growth	NOUN
eistud-25693	36	18	.	.	PUNCT
eistud-25693	37	1	therefore	therefore	ADV
eistud-25693	37	2	,	,	PUNCT
eistud-25693	37	3	the	the	DET
eistud-25693	37	4	united	united	PROPN
eistud-25693	37	5	states	states	PROPN
eistud-25693	37	6	will	will	AUX
eistud-25693	37	7	have	have	VERB
eistud-25693	37	8	high	high	ADJ
eistud-25693	37	9	trade	trade	NOUN
eistud-25693	37	10	deficits	deficit	NOUN
eistud-25693	37	11	as	as	ADV
eistud-25693	37	12	long	long	ADV
eistud-25693	37	13	as	as	SCONJ
eistud-25693	37	14	the	the	DET
eistud-25693	37	15	economy	economy	NOUN
eistud-25693	37	16	does	do	AUX
eistud-25693	37	17	not	not	PART
eistud-25693	37	18	fall	fall	VERB
eistud-25693	37	19	deeper	deeply	ADV
eistud-25693	37	20	into	into	ADP
eistud-25693	37	21	recession	recession	NOUN
eistud-25693	37	22	.	.	PUNCT
eistud-25693	38	1	the	the	DET
eistud-25693	38	2	collapse	collapse	NOUN
eistud-25693	38	3	of	of	ADP
eistud-25693	38	4	a	a	DET
eistud-25693	38	5	global	global	ADJ
eistud-25693	38	6	housing	housing	NOUN
eistud-25693	38	7	bubble	bubble	NOUN
eistud-25693	38	8	,	,	PUNCT
eistud-25693	38	9	which	which	PRON
eistud-25693	38	10	peaked	peak	VERB
eistud-25693	38	11	in	in	ADP
eistud-25693	38	12	the	the	DET
eistud-25693	38	13	u.s	u.s	PROPN
eistud-25693	38	14	.	.	PROPN
eistud-25693	38	15	in	in	ADP
eistud-25693	38	16	2006	2006	NUM
eistud-25693	38	17	,	,	PUNCT
eistud-25693	38	18	caused	cause	VERB
eistud-25693	38	19	the	the	DET
eistud-25693	38	20	values	value	NOUN
eistud-25693	38	21	of	of	ADP
eistud-25693	38	22	securities	security	NOUN
eistud-25693	38	23	tied	tie	VERB
eistud-25693	38	24	to	to	ADP
eistud-25693	38	25	real	real	ADJ
eistud-25693	38	26	estate	estate	NOUN
eistud-25693	38	27	pricing	pricing	NOUN
eistud-25693	38	28	to	to	PART
eistud-25693	38	29	plummet	plummet	VERB
eistud-25693	38	30	thereafter	thereafter	ADV
eistud-25693	38	31	,	,	PUNCT
eistud-25693	38	32	damaging	damage	VERB
eistud-25693	38	33	financial	financial	ADJ
eistud-25693	38	34	institutions	institution	NOUN
eistud-25693	38	35	globally	globally	ADV
eistud-25693	38	36	.	.	PUNCT
eistud-25693	39	1	questions	question	NOUN
eistud-25693	39	2	regarding	regard	VERB
eistud-25693	39	3	bank	bank	NOUN
eistud-25693	39	4	solvency	solvency	NOUN
eistud-25693	39	5	,	,	PUNCT
eistud-25693	39	6	declines	decline	VERB
eistud-25693	39	7	in	in	ADP
eistud-25693	39	8	credit	credit	NOUN
eistud-25693	39	9	availability	availability	NOUN
eistud-25693	39	10	,	,	PUNCT
eistud-25693	39	11	and	and	CCONJ
eistud-25693	39	12	damaged	damage	VERB
eistud-25693	39	13	investor	investor	NOUN
eistud-25693	39	14	confidence	confidence	NOUN
eistud-25693	39	15	had	have	VERB
eistud-25693	39	16	an	an	DET
eistud-25693	39	17	impact	impact	NOUN
eistud-25693	39	18	on	on	ADP
eistud-25693	39	19	global	global	ADJ
eistud-25693	39	20	stock	stock	NOUN
eistud-25693	39	21	markets	market	NOUN
eistud-25693	39	22	,	,	PUNCT
eistud-25693	39	23	where	where	SCONJ
eistud-25693	39	24	securities	security	NOUN
eistud-25693	39	25	suffered	suffer	VERB
eistud-25693	39	26	large	large	ADJ
eistud-25693	39	27	losses	loss	NOUN
eistud-25693	39	28	during	during	ADP
eistud-25693	39	29	late	late	ADJ
eistud-25693	39	30	2008	2008	NUM
eistud-25693	39	31	and	and	CCONJ
eistud-25693	39	32	early	early	ADJ
eistud-25693	39	33	2009	2009	NUM
eistud-25693	39	34	.	.	PUNCT
eistud-25693	40	1	economies	economy	NOUN
eistud-25693	40	2	worldwide	worldwide	ADV
eistud-25693	40	3	slowed	slow	VERB
eistud-25693	40	4	during	during	ADP
eistud-25693	40	5	this	this	DET
eistud-25693	40	6	period	period	NOUN
eistud-25693	40	7	as	as	SCONJ
eistud-25693	40	8	credit	credit	NOUN
eistud-25693	40	9	tightened	tighten	VERB
eistud-25693	40	10	and	and	CCONJ
eistud-25693	40	11	international	international	ADJ
eistud-25693	40	12	trade	trade	NOUN
eistud-25693	40	13	declined	decline	VERB
eistud-25693	40	14	.	.	PUNCT
eistud-25693	41	1	critics	critic	NOUN
eistud-25693	41	2	argued	argue	VERB
eistud-25693	41	3	that	that	SCONJ
eistud-25693	41	4	credit	credit	NOUN
eistud-25693	41	5	rating	rating	NOUN
eistud-25693	41	6	agencies	agency	NOUN
eistud-25693	41	7	and	and	CCONJ
eistud-25693	41	8	investors	investor	NOUN
eistud-25693	41	9	failed	fail	VERB
eistud-25693	41	10	to	to	PART
eistud-25693	41	11	accurately	accurately	ADV
eistud-25693	41	12	price	price	VERB
eistud-25693	41	13	the	the	DET
eistud-25693	41	14	risk	risk	NOUN
eistud-25693	41	15	involved	involve	VERB
eistud-25693	41	16	with	with	ADP
eistud-25693	41	17	mortgage	mortgage	NOUN
eistud-25693	41	18	-	-	PUNCT
eistud-25693	41	19	related	relate	VERB
eistud-25693	41	20	financial	financial	ADJ
eistud-25693	41	21	products	product	NOUN
eistud-25693	41	22	,	,	PUNCT
eistud-25693	41	23	and	and	CCONJ
eistud-25693	41	24	that	that	SCONJ
eistud-25693	41	25	governments	government	NOUN
eistud-25693	41	26	did	do	AUX
eistud-25693	41	27	not	not	PART
eistud-25693	41	28	adjust	adjust	VERB
eistud-25693	41	29	their	their	PRON
eistud-25693	41	30	regulatory	regulatory	ADJ
eistud-25693	41	31	practices	practice	NOUN
eistud-25693	41	32	to	to	PART
eistud-25693	41	33	address	address	VERB
eistud-25693	41	34	21st	21st	ADJ
eistud-25693	41	35	century	century	NOUN
eistud-25693	41	36	financial	financial	ADJ
eistud-25693	41	37	markets	market	NOUN
eistud-25693	41	38	.	.	PUNCT
eistud-25693	42	1	governments	government	NOUN
eistud-25693	42	2	and	and	CCONJ
eistud-25693	42	3	central	central	ADJ
eistud-25693	42	4	banks	bank	NOUN
eistud-25693	42	5	responded	respond	VERB
eistud-25693	42	6	with	with	ADP
eistud-25693	42	7	unprecedented	unprecedented	ADJ
eistud-25693	42	8	fiscal	fiscal	ADJ
eistud-25693	42	9	stimulus	stimulus	NOUN
eistud-25693	42	10	,	,	PUNCT
eistud-25693	42	11	monetary	monetary	ADJ
eistud-25693	42	12	policy	policy	NOUN
eistud-25693	42	13	expansion	expansion	NOUN
eistud-25693	42	14	,	,	PUNCT
eistud-25693	42	15	and	and	CCONJ
eistud-25693	42	16	institutional	institutional	ADJ
eistud-25693	42	17	bailouts	bailout	NOUN
eistud-25693	42	18	.	.	PUNCT
eistud-25693	43	1	18	18	NUM
eistud-25693	43	2	a	a	DET
eistud-25693	43	3	european	european	ADJ
eistud-25693	43	4	package	package	NOUN
eistud-25693	43	5	of	of	ADP
eistud-25693	43	6	spending	spending	NOUN
eistud-25693	43	7	increases	increase	NOUN
eistud-25693	43	8	and	and	CCONJ
eistud-25693	43	9	tax	tax	NOUN
eistud-25693	43	10	cuts	cut	NOUN
eistud-25693	43	11	are	be	AUX
eistud-25693	43	12	worth	worth	ADJ
eistud-25693	43	13	€	€	SYM
eistud-25693	43	14	200bn	200bn	NOUN
eistud-25693	43	15	(	(	PUNCT
eistud-25693	43	16	£	£	SYM
eistud-25693	43	17	170bn	170bn	NOUN
eistud-25693	43	18	)	)	PUNCT
eistud-25693	43	19	,	,	PUNCT
eistud-25693	43	20	or	or	CCONJ
eistud-25693	43	21	1.5	1.5	NUM
eistud-25693	43	22	%	%	NOUN
eistud-25693	43	23	of	of	ADP
eistud-25693	43	24	the	the	DET
eistud-25693	43	25	european	european	PROPN
eistud-25693	43	26	union	union	PROPN
eistud-25693	43	27	’s	’s	PART
eistud-25693	43	28	gross	gross	ADJ
eistud-25693	43	29	domestic	domestic	ADJ
eistud-25693	43	30	product	product	NOUN
eistud-25693	43	31	.	.	PUNCT
eistud-25693	44	1	the	the	DET
eistud-25693	44	2	27	27	NUM
eistud-25693	44	3	countries	country	NOUN
eistud-25693	44	4	would	would	AUX
eistud-25693	44	5	provide	provide	VERB
eistud-25693	44	6	€	€	SYM
eistud-25693	44	7	170bn	170bn	NOUN
eistud-25693	44	8	of	of	ADP
eistud-25693	44	9	the	the	DET
eistud-25693	44	10	€	€	NOUN
eistud-25693	44	11	200bn	200bn	NOUN
eistud-25693	44	12	or	or	CCONJ
eistud-25693	44	13	1.2	1.2	NUM
eistud-25693	44	14	%	%	NOUN
eistud-25693	44	15	of	of	ADP
eistud-25693	44	16	european	european	PROPN
eistud-25693	44	17	gdp	gdp	PROPN
eistud-25693	44	18	while	while	SCONJ
eistud-25693	44	19	the	the	DET
eistud-25693	44	20	other	other	ADJ
eistud-25693	44	21	€	€	SYM
eistud-25693	44	22	30bn	30bn	NOUN
eistud-25693	44	23	would	would	AUX
eistud-25693	44	24	come	come	VERB
eistud-25693	44	25	from	from	ADP
eistud-25693	44	26	brussels	brussel	NOUN
eistud-25693	44	27	’	'	PUNCT
eistud-25693	44	28	coffers	coffer	NOUN
eistud-25693	44	29	in	in	ADP
eistud-25693	44	30	the	the	DET
eistud-25693	44	31	form	form	NOUN
eistud-25693	44	32	of	of	ADP
eistud-25693	44	33	eib	eib	NOUN
eistud-25693	44	34	loans	loan	NOUN
eistud-25693	44	35	,	,	PUNCT
eistud-25693	44	36	and	and	CCONJ
eistud-25693	44	37	accelerating	accelerate	VERB
eistud-25693	44	38	payments	payment	NOUN
eistud-25693	44	39	from	from	ADP
eistud-25693	44	40	the	the	DET
eistud-25693	44	41	cohesion	cohesion	NOUN
eistud-25693	44	42	and	and	CCONJ
eistud-25693	44	43	structural	structural	ADJ
eistud-25693	44	44	funds	fund	NOUN
eistud-25693	44	45	,	,	PUNCT
eistud-25693	44	46	which	which	PRON
eistud-25693	44	47	go	go	VERB
eistud-25693	44	48	mainly	mainly	ADV
eistud-25693	44	49	to	to	ADP
eistud-25693	44	50	the	the	DET
eistud-25693	44	51	new	new	ADJ
eistud-25693	44	52	members	member	NOUN
eistud-25693	44	53	in	in	ADP
eistud-25693	44	54	central	central	ADJ
eistud-25693	44	55	europe.2	europe.2	PROPN
eistud-25693	44	56	research	research	NOUN
eistud-25693	44	57	problem	problem	NOUN
eistud-25693	44	58	:	:	PUNCT
eistud-25693	44	59	taxation	taxation	NOUN
eistud-25693	44	60	policy	policy	NOUN
eistud-25693	44	61	during	during	ADP
eistud-25693	44	62	financial	financial	ADJ
eistud-25693	44	63	crisis	crisis	NOUN
eistud-25693	44	64	,	,	PUNCT
eistud-25693	44	65	what	what	DET
eistud-25693	44	66	ways	way	NOUN
eistud-25693	44	67	choose	choose	VERB
eistud-25693	44	68	countries	country	NOUN
eistud-25693	44	69	to	to	PART
eistud-25693	44	70	avoid	avoid	VERB
eistud-25693	44	71	financial	financial	ADJ
eistud-25693	44	72	problems	problem	NOUN
eistud-25693	44	73	.	.	PUNCT
eistud-25693	45	1	object	object	NOUN
eistud-25693	45	2	of	of	ADP
eistud-25693	45	3	this	this	DET
eistud-25693	45	4	article	article	NOUN
eistud-25693	45	5	–	–	PUNCT
eistud-25693	45	6	tax	tax	NOUN
eistud-25693	45	7	tendencies	tendency	NOUN
eistud-25693	45	8	and	and	CCONJ
eistud-25693	45	9	tax	tax	NOUN
eistud-25693	45	10	perspectives	perspective	NOUN
eistud-25693	45	11	in	in	ADP
eistud-25693	45	12	european	european	PROPN
eistud-25693	45	13	union	union	PROPN
eistud-25693	45	14	member	member	NOUN
eistud-25693	45	15	states	state	NOUN
eistud-25693	45	16	during	during	ADP
eistud-25693	45	17	finacial	finacial	ADJ
eistud-25693	45	18	crisis	crisis	NOUN
eistud-25693	45	19	.	.	PUNCT
eistud-25693	46	1	aim	aim	NOUN
eistud-25693	46	2	of	of	ADP
eistud-25693	46	3	this	this	DET
eistud-25693	46	4	article	article	NOUN
eistud-25693	46	5	–	–	PUNCT
eistud-25693	46	6	to	to	PART
eistud-25693	46	7	identify	identify	VERB
eistud-25693	46	8	tax	tax	NOUN
eistud-25693	46	9	tendencies	tendency	NOUN
eistud-25693	46	10	during	during	ADP
eistud-25693	46	11	financial	financial	ADJ
eistud-25693	46	12	crisis	crisis	NOUN
eistud-25693	46	13	.	.	PUNCT
eistud-25693	47	1	to	to	PART
eistud-25693	47	2	expose	expose	VERB
eistud-25693	47	3	the	the	DET
eistud-25693	47	4	necessity	necessity	NOUN
eistud-25693	47	5	to	to	PART
eistud-25693	47	6	find	find	VERB
eistud-25693	47	7	the	the	DET
eistud-25693	47	8	best	good	ADJ
eistud-25693	47	9	way	way	NOUN
eistud-25693	47	10	to	to	PART
eistud-25693	47	11	normalaize	normalaize	VERB
eistud-25693	47	12	finances	finance	NOUN
eistud-25693	47	13	during	during	ADP
eistud-25693	47	14	financial	financial	ADJ
eistud-25693	47	15	crisis	crisis	NOUN
eistud-25693	47	16	.	.	PUNCT
eistud-25693	48	1	tasks	task	NOUN
eistud-25693	48	2	of	of	ADP
eistud-25693	48	3	this	this	DET
eistud-25693	48	4	article	article	NOUN
eistud-25693	48	5	:	:	PUNCT
eistud-25693	48	6	to	to	PART
eistud-25693	48	7	analyze	analyze	VERB
eistud-25693	48	8	2008	2008	NUM
eistud-25693	48	9	financial	financial	ADJ
eistud-25693	48	10	crisis	crisis	NOUN
eistud-25693	48	11	problems;	problems;	NOUN
eistud-25693	48	12	to	to	PART
eistud-25693	48	13	present	present	VERB
eistud-25693	48	14	financial	financial	ADJ
eistud-25693	48	15	policy	policy	NOUN
eistud-25693	48	16	chalanges;	chalanges;	VERB
eistud-25693	48	17	to	to	PART
eistud-25693	48	18	uncover	uncover	VERB
eistud-25693	48	19	the	the	DET
eistud-25693	48	20	taxtion	taxtion	NOUN
eistud-25693	48	21	policy	policy	NOUN
eistud-25693	48	22	during	during	ADP
eistud-25693	48	23	financial	financial	ADJ
eistud-25693	48	24			PROPN
eistud-25693	48	25	crisis	crisis	NOUN
eistud-25693	48	26	.	.	PUNCT
eistud-25693	49	1	research	research	NOUN
eistud-25693	49	2	methods	method	NOUN
eistud-25693	49	3	:	:	PUNCT
eistud-25693	49	4	analysis	analysis	NOUN
eistud-25693	49	5	of	of	ADP
eistud-25693	49	6	primary	primary	ADJ
eistud-25693	49	7	,	,	PUNCT
eistud-25693	49	8	secondary	secondary	ADJ
eistud-25693	49	9	literature	literature	NOUN
eistud-25693	49	10	and	and	CCONJ
eistud-25693	49	11	statistical	statistical	ADJ
eistud-25693	49	12	data	datum	NOUN
eistud-25693	49	13	.	.	PUNCT
eistud-25693	50	1	financial	financial	ADJ
eistud-25693	50	2	crisis	crisis	NOUN
eistud-25693	50	3	of	of	ADP
eistud-25693	50	4	2008	2008	NUM
eistud-25693	50	5	the	the	DET
eistud-25693	50	6	financial	financial	ADJ
eistud-25693	50	7	crisis	crisis	NOUN
eistud-25693	50	8	that	that	PRON
eistud-25693	50	9	made	make	VERB
eistud-25693	50	10	crash	crash	NOUN
eistud-25693	50	11	of	of	ADP
eistud-25693	50	12	the	the	DET
eistud-25693	50	13	global	global	ADJ
eistud-25693	50	14	economy	economy	NOUN
eistud-25693	50	15	since	since	SCONJ
eistud-25693	50	16	the	the	DET
eistud-25693	50	17	summer	summer	NOUN
eistud-25693	50	18	of	of	ADP
eistud-25693	50	19	2007	2007	NUM
eistud-25693	50	20	was	be	AUX
eistud-25693	50	21	without	without	ADP
eistud-25693	50	22	precedent	precedent	NOUN
eistud-25693	50	23	in	in	ADP
eistud-25693	50	24	post	post	ADJ
eistud-25693	50	25	-	-	ADJ
eistud-25693	50	26	war	war	ADJ
eistud-25693	50	27	economic	economic	ADJ
eistud-25693	50	28	history	history	NOUN
eistud-25693	50	29	.	.	PUNCT
eistud-25693	51	1	its	its	PRON
eistud-25693	51	2	size	size	NOUN
eistud-25693	51	3	and	and	CCONJ
eistud-25693	51	4	made	make	VERB
eistud-25693	51	5	problems	problem	NOUN
eistud-25693	51	6	of	of	ADP
eistud-25693	51	7	this	this	DET
eistud-25693	51	8	economic	economic	ADJ
eistud-25693	51	9	crisis	crisis	NOUN
eistud-25693	51	10	are	be	AUX
eistud-25693	51	11	exceptional	exceptional	ADJ
eistud-25693	51	12	.	.	PUNCT
eistud-25693	52	1	the	the	DET
eistud-25693	52	2	crisis	crisis	NOUN
eistud-25693	52	3	grow	grow	VERB
eistud-25693	52	4	by	by	ADP
eistud-25693	52	5	long	long	ADJ
eistud-25693	52	6	period	period	NOUN
eistud-25693	52	7	of	of	ADP
eistud-25693	52	8	rapid	rapid	ADJ
eistud-25693	52	9	credit	credit	NOUN
eistud-25693	52	10	growth	growth	NOUN
eistud-25693	52	11	,	,	PUNCT
eistud-25693	52	12	low	low	ADJ
eistud-25693	52	13	risk	risk	NOUN
eistud-25693	52	14	premiums	premium	NOUN
eistud-25693	52	15	,	,	PUNCT
eistud-25693	52	16	abundant	abundant	ADJ
eistud-25693	52	17	availability	availability	NOUN
eistud-25693	52	18	of	of	ADP
eistud-25693	52	19	liquidity	liquidity	NOUN
eistud-25693	52	20	,	,	PUNCT
eistud-25693	52	21	strong	strong	ADJ
eistud-25693	52	22	leveraging	leverage	VERB
eistud-25693	52	23	,	,	PUNCT
eistud-25693	52	24	soaring	soar	VERB
eistud-25693	52	25	asset	asset	NOUN
eistud-25693	52	26	prices	price	NOUN
eistud-25693	52	27	and	and	CCONJ
eistud-25693	52	28	the	the	DET
eistud-25693	52	29	development	development	NOUN
eistud-25693	52	30	of	of	ADP
eistud-25693	52	31	bubbles	bubble	NOUN
eistud-25693	52	32	in	in	ADP
eistud-25693	52	33	the	the	DET
eistud-25693	52	34	real	real	ADJ
eistud-25693	52	35	estate	estate	NOUN
eistud-25693	52	36	sector	sector	NOUN
eistud-25693	52	37	.	.	PUNCT
eistud-25693	53	1	in	in	ADP
eistud-25693	53	2	its	its	PRON
eistud-25693	53	3	early	early	ADJ
eistud-25693	53	4	stages	stage	NOUN
eistud-25693	53	5	,	,	PUNCT
eistud-25693	53	6	the	the	DET
eistud-25693	53	7	crisis	crisis	NOUN
eistud-25693	53	8	made	make	VERB
eistud-25693	53	9	itself	itself	PRON
eistud-25693	53	10	as	as	ADP
eistud-25693	53	11	an	an	DET
eistud-25693	53	12	acute	acute	ADJ
eistud-25693	53	13	liquidity	liquidity	NOUN
eistud-25693	53	14	shortage	shortage	NOUN
eistud-25693	53	15	among	among	ADP
eistud-25693	53	16	financial	financial	ADJ
eistud-25693	53	17	institutions	institution	NOUN
eistud-25693	53	18	as	as	SCONJ
eistud-25693	53	19	they	they	PRON
eistud-25693	53	20	experienced	experience	VERB
eistud-25693	53	21	ever	ever	ADV
eistud-25693	53	22	stiffer	stiff	ADJ
eistud-25693	53	23	market	market	NOUN
eistud-25693	53	24	conditions	condition	NOUN
eistud-25693	53	25	for	for	ADP
eistud-25693	53	26	rolling	roll	VERB
eistud-25693	53	27	over	over	ADP
eistud-25693	53	28	their	their	PRON
eistud-25693	53	29	debt	debt	NOUN
eistud-25693	53	30	.	.	PUNCT
eistud-25693	54	1	in	in	ADP
eistud-25693	54	2	this	this	DET
eistud-25693	54	3	phase	phase	NOUN
eistud-25693	54	4	,	,	PUNCT
eistud-25693	54	5	concerns	concern	NOUN
eistud-25693	54	6	over	over	ADP
eistud-25693	54	7	the	the	DET
eistud-25693	54	8	solvency	solvency	NOUN
eistud-25693	54	9	of	of	ADP
eistud-25693	54	10	financial	financial	ADJ
eistud-25693	54	11	institutions	institution	NOUN
eistud-25693	54	12	were	be	AUX
eistud-25693	54	13	increasing	increase	VERB
eistud-25693	54	14	,	,	PUNCT
eistud-25693	54	15	but	but	CCONJ
eistud-25693	54	16	a	a	DET
eistud-25693	54	17	systemic	systemic	ADJ
eistud-25693	54	18	collapse	collapse	NOUN
eistud-25693	54	19	was	be	AUX
eistud-25693	54	20	deemed	deem	VERB
eistud-25693	54	21	unlikely	unlikely	ADJ
eistud-25693	54	22	.	.	PUNCT
eistud-25693	55	1	this	this	DET
eistud-25693	55	2	perception	perception	NOUN
eistud-25693	55	3	dramatically	dramatically	ADV
eistud-25693	55	4	changed	change	VERB
eistud-25693	55	5	when	when	SCONJ
eistud-25693	55	6	a	a	DET
eistud-25693	55	7	major	major	ADJ
eistud-25693	55	8	us	us	PROPN
eistud-25693	55	9	investment	investment	NOUN
eistud-25693	55	10	bank	bank	PROPN
eistud-25693	55	11	(	(	PUNCT
eistud-25693	55	12	lehman	lehman	PROPN
eistud-25693	55	13	brothers	brother	NOUN
eistud-25693	55	14	)	)	PUNCT
eistud-25693	55	15	defaulted	default	VERB
eistud-25693	55	16	in	in	ADP
eistud-25693	55	17	september	september	PROPN
eistud-25693	55	18	2008	2008	NUM
eistud-25693	55	19	.	.	PUNCT
eistud-25693	56	1	investitors	investitor	NOUN
eistud-25693	56	2	massively	massively	ADV
eistud-25693	56	3	liquidated	liquidate	VERB
eistud-25693	56	4	their	their	PRON
eistud-25693	56	5	positions	position	NOUN
eistud-25693	56	6	and	and	CCONJ
eistud-25693	56	7	stock	stock	NOUN
eistud-25693	56	8	markets	market	NOUN
eistud-25693	56	9	due	due	ADJ
eistud-25693	56	10	to	to	PART
eistud-25693	56	11	survive	survive	VERB
eistud-25693	56	12	during	during	ADP
eistud-25693	56	13	this	this	DET
eistud-25693	56	14	difficult	difficult	ADJ
eistud-25693	56	15	time	time	NOUN
eistud-25693	56	16	.	.	PUNCT
eistud-25693	57	1	the	the	DET
eistud-25693	57	2	cross	cross	ADJ
eistud-25693	57	3	-	-	ADJ
eistud-25693	57	4	border	border	ADJ
eistud-25693	57	5	transmission	transmission	NOUN
eistud-25693	57	6	was	be	AUX
eistud-25693	57	7	also	also	ADV
eistud-25693	57	8	extremely	extremely	ADV
eistud-25693	57	9	rapid	rapid	ADJ
eistud-25693	57	10	,	,	PUNCT
eistud-25693	57	11	due	due	ADP
eistud-25693	57	12	to	to	ADP
eistud-25693	57	13	the	the	DET
eistud-25693	57	14	tight	tight	ADJ
eistud-25693	57	15	connections	connection	NOUN
eistud-25693	57	16	within	within	ADP
eistud-25693	57	17	the	the	DET
eistud-25693	57	18	financial	financial	ADJ
eistud-25693	57	19	system	system	NOUN
eistud-25693	57	20	itself	itself	PRON
eistud-25693	57	21	and	and	CCONJ
eistud-25693	57	22	also	also	ADV
eistud-25693	57	23	the	the	DET
eistud-25693	57	24	strongly	strongly	ADV
eistud-25693	57	25	integrated	integrate	VERB
eistud-25693	57	26	supply	supply	NOUN
eistud-25693	57	27	chains	chain	NOUN
eistud-25693	57	28	in	in	ADP
eistud-25693	57	29	global	global	ADJ
eistud-25693	57	30	product	product	NOUN
eistud-25693	57	31	markets	market	NOUN
eistud-25693	57	32	.	.	PUNCT
eistud-25693	58	1	eu	eu	PROPN
eistud-25693	58	2	real	real	PROPN
eistud-25693	58	3	gdp	gdp	NOUN
eistud-25693	58	4	is	be	AUX
eistud-25693	58	5	projected	project	VERB
eistud-25693	58	6	to	to	PART
eistud-25693	58	7	shrink	shrink	VERB
eistud-25693	58	8	by	by	ADP
eistud-25693	58	9	some	some	DET
eistud-25693	58	10	4	4	NUM
eistud-25693	58	11	%	%	NOUN
eistud-25693	58	12	in	in	ADP
eistud-25693	58	13	2009	2009	NUM
eistud-25693	58	14	,	,	PUNCT
eistud-25693	58	15	the	the	DET
eistud-25693	58	16	sharpest	sharp	ADJ
eistud-25693	58	17	contraction	contraction	NOUN
eistud-25693	58	18	in	in	ADP
eistud-25693	58	19	its	its	PRON
eistud-25693	58	20	history	history	NOUN
eistud-25693	58	21	.	.	PUNCT
eistud-25693	59	1	and	and	CCONJ
eistud-25693	59	2	although	although	SCONJ
eistud-25693	59	3	signs	sign	NOUN
eistud-25693	59	4	of	of	ADP
eistud-25693	59	5	an	an	DET
eistud-25693	59	6	incipient	incipient	ADJ
eistud-25693	59	7	recovery	recovery	NOUN
eistud-25693	59	8	abound	abound	NOUN
eistud-25693	59	9	,	,	PUNCT
eistud-25693	59	10	this	this	PRON
eistud-25693	59	11	is	be	AUX
eistud-25693	59	12	expected	expect	VERB
eistud-25693	59	13	to	to	PART
eistud-25693	59	14	be	be	AUX
eistud-25693	59	15	rather	rather	ADV
eistud-25693	59	16	sluggish	sluggish	ADJ
eistud-25693	59	17	as	as	SCONJ
eistud-25693	59	18	demand	demand	NOUN
eistud-25693	59	19	will	will	AUX
eistud-25693	59	20	remain	remain	VERB
eistud-25693	59	21	depressed	depressed	ADJ
eistud-25693	59	22	due	due	ADP
eistud-25693	59	23	to	to	ADP
eistud-25693	59	24	deleveraging	deleverage	VERB
eistud-25693	59	25	across	across	ADP
eistud-25693	59	26	the	the	DET
eistud-25693	59	27	economy	economy	NOUN
eistud-25693	59	28	as	as	ADV
eistud-25693	59	29	well	well	ADV
eistud-25693	59	30	as	as	ADP
eistud-25693	59	31	painful	painful	ADJ
eistud-25693	59	32	adjustments	adjustment	NOUN
eistud-25693	59	33	in	in	ADP
eistud-25693	59	34	the	the	DET
eistud-25693	59	35	industrial	industrial	ADJ
eistud-25693	59	36	structure	structure	NOUN
eistud-25693	59	37	.	.	PUNCT
eistud-25693	60	1	unless	unless	SCONJ
eistud-25693	60	2	policies	policy	NOUN
eistud-25693	60	3	change	change	VERB
eistud-25693	60	4	considerably	considerably	ADV
eistud-25693	60	5	,	,	PUNCT
eistud-25693	60	6	potential	potential	ADJ
eistud-25693	60	7	output	output	NOUN
eistud-25693	60	8	growth	growth	NOUN
eistud-25693	60	9	will	will	AUX
eistud-25693	60	10	suffer	suffer	VERB
eistud-25693	60	11	,	,	PUNCT
eistud-25693	60	12	as	as	SCONJ
eistud-25693	60	13	parts	part	NOUN
eistud-25693	60	14	of	of	ADP
eistud-25693	60	15	the	the	DET
eistud-25693	60	16	capital	capital	NOUN
eistud-25693	60	17	stock	stock	NOUN
eistud-25693	60	18	are	be	AUX
eistud-25693	60	19	obsolete	obsolete	ADJ
eistud-25693	60	20	and	and	CCONJ
eistud-25693	60	21	increased	increase	VERB
eistud-25693	60	22	risk	risk	NOUN
eistud-25693	60	23	aversion	aversion	NOUN
eistud-25693	60	24	will	will	AUX
eistud-25693	60	25	weigh	weigh	VERB
eistud-25693	60	26	on	on	ADP
eistud-25693	60	27	capital	capital	NOUN
eistud-25693	60	28	formation	formation	NOUN
eistud-25693	60	29	and	and	CCONJ
eistud-25693	60	30	r&d	r&d	NOUN
eistud-25693	60	31	.	.	PUNCT
eistud-25693	61	1	comparison	comparison	NOUN
eistud-25693	61	2	with	with	ADP
eistud-25693	61	3	previous	previous	ADJ
eistud-25693	61	4	crises	crisis	NOUN
eistud-25693	61	5	and	and	CCONJ
eistud-25693	61	6	economic	economic	ADJ
eistud-25693	61	7	outlook	outlook	NOUN
eistud-25693	61	8	if	if	SCONJ
eistud-25693	61	9	we	we	PRON
eistud-25693	61	10	compare	compare	VERB
eistud-25693	61	11	the	the	DET
eistud-25693	61	12	2008	2008	NUM
eistud-25693	61	13	crisis	crisis	NOUN
eistud-25693	61	14	with	with	ADP
eistud-25693	61	15	some	some	DET
eistud-25693	61	16	previous	previous	ADJ
eistud-25693	61	17	stocks	stock	NOUN
eistud-25693	61	18	crashes	crash	VERB
eistud-25693	61	19	:	:	PUNCT
eistud-25693	61	20	the	the	DET
eistud-25693	61	21	1929	1929	NUM
eistud-25693	61	22	great	great	ADJ
eistud-25693	61	23	depression	depression	NOUN
eistud-25693	61	24	,	,	PUNCT
eistud-25693	61	25	the	the	DET
eistud-25693	61	26	1973	1973	NUM
eistud-25693	61	27	oil	oil	NOUN
eistud-25693	61	28	shock	shock	NOUN
eistud-25693	61	29	,	,	PUNCT
eistud-25693	61	30	the	the	DET
eistud-25693	61	31	1987	1987	NUM
eistud-25693	61	32	black	black	ADJ
eistud-25693	61	33	monday	monday	PROPN
eistud-25693	61	34	and	and	CCONJ
eistud-25693	61	35	the	the	DET
eistud-25693	61	36	2000	2000	NUM
eistud-25693	61	37	it	it	PRON
eistud-25693	61	38	bubble	bubble	VERB
eistud-25693	61	39	.	.	PUNCT
eistud-25693	62	1	it	it	PRON
eistud-25693	62	2	shows	show	VERB
eistud-25693	62	3	the	the	DET
eistud-25693	62	4	historically	historically	ADV
eistud-25693	62	5	extreme	extreme	ADJ
eistud-25693	62	6	severity	severity	NOUN
eistud-25693	62	7	of	of	ADP
eistud-25693	62	8	the	the	DET
eistud-25693	62	9	stock	stock	NOUN
eistud-25693	62	10	markets	market	NOUN
eistud-25693	62	11	’	'	PUNCT
eistud-25693	62	12	decline	decline	NOUN
eistud-25693	62	13	.	.	PUNCT
eistud-25693	63	1	interestingly	interestingly	ADV
eistud-25693	63	2	,	,	PUNCT
eistud-25693	63	3	the	the	DET
eistud-25693	63	4	2008	2008	NUM
eistud-25693	63	5	financial	financial	ADJ
eistud-25693	63	6	crisis	crisis	NOUN
eistud-25693	63	7	started	start	VERB
eistud-25693	63	8	on	on	ADP
eistud-25693	63	9	the	the	DET
eistud-25693	63	10	same	same	ADJ
eistud-25693	63	11	paths	path	NOUN
eistud-25693	63	12	as	as	ADP
eistud-25693	63	13	the	the	DET
eistud-25693	63	14	1973	1973	NUM
eistud-25693	63	15	oil	oil	NOUN
eistud-25693	63	16	shock	shock	NOUN
eistud-25693	63	17	before	before	ADP
eistud-25693	63	18	dropping	drop	VERB
eistud-25693	63	19	on	on	ADP
eistud-25693	63	20	the	the	DET
eistud-25693	63	21	same	same	ADJ
eistud-25693	63	22	paths	path	NOUN
eistud-25693	63	23	as	as	ADP
eistud-25693	63	24	the	the	DET
eistud-25693	63	25	1929	1929	NUM
eistud-25693	63	26	great	great	ADJ
eistud-25693	63	27	depression	depression	NOUN
eistud-25693	63	28	.	.	PUNCT
eistud-25693	64	1	two	two	NUM
eistud-25693	64	2	additional	additional	ADJ
eistud-25693	64	3	interesting	interesting	ADJ
eistud-25693	64	4	points	point	NOUN
eistud-25693	64	5	are	be	AUX
eistud-25693	64	6	worth	worth	ADJ
eistud-25693	64	7	mentioning	mention	VERB
eistud-25693	64	8	.	.	PUNCT
eistud-25693	65	1	first	first	ADV
eistud-25693	65	2	,	,	PUNCT
eistud-25693	65	3	the	the	DET
eistud-25693	65	4	comparison	comparison	NOUN
eistud-25693	65	5	reveals	reveal	VERB
eistud-25693	65	6	that	that	SCONJ
eistud-25693	65	7	the	the	DET
eistud-25693	65	8	stock	stock	NOUN
eistud-25693	65	9	decline	decline	NOUN
eistud-25693	65	10	can	can	AUX
eistud-25693	65	11	be	be	AUX
eistud-25693	65	12	long	long	ADJ
eistud-25693	65	13	.	.	PUNCT
eistud-25693	66	1	the	the	DET
eistud-25693	66	2	1973	1973	NUM
eistud-25693	66	3	,	,	PUNCT
eistud-25693	66	4	2000	2000	NUM
eistud-25693	66	5	and	and	CCONJ
eistud-25693	66	6	1929	1929	NUM
eistud-25693	66	7	stock	stock	NOUN
eistud-25693	66	8	declines	decline	NOUN
eistud-25693	66	9	last	last	ADJ
eistud-25693	66	10	626	626	NUM
eistud-25693	66	11	,	,	PUNCT
eistud-25693	66	12	913	913	NUM
eistud-25693	66	13	and	and	CCONJ
eistud-25693	66	14	1,025	1,025	NUM
eistud-25693	66	15	days	day	NOUN
eistud-25693	66	16	respectively	respectively	ADV
eistud-25693	66	17	.	.	PUNCT
eistud-25693	67	1	at	at	ADP
eistud-25693	67	2	the	the	DET
eistud-25693	67	3	time	time	NOUN
eistud-25693	67	4	of	of	ADP
eistud-25693	67	5	writing	writing	NOUN
eistud-25693	67	6	,	,	PUNCT
eistud-25693	67	7	the	the	DET
eistud-25693	67	8	2008	2008	NUM
eistud-25693	67	9	crisis	crisis	NOUN
eistud-25693	67	10	hit	hit	VERB
eistud-25693	67	11	its	its	PRON
eistud-25693	67	12	bottom	bottom	ADJ
eistud-25693	67	13	-	-	PUNCT
eistud-25693	67	14	low	low	NOUN
eistud-25693	67	15	point	point	NOUN
eistud-25693	67	16	after	after	ADP
eistud-25693	67	17	517	517	NUM
eistud-25693	67	18	days	day	NOUN
eistud-25693	67	19	.	.	PUNCT
eistud-25693	68	1	second	second	ADJ
eistud-25693	68	2	,	,	PUNCT
eistud-25693	68	3	the	the	DET
eistud-25693	68	4	return	return	NOUN
eistud-25693	68	5	to	to	ADP
eistud-25693	68	6	pre	pre	ADJ
eistud-25693	68	7	-	-	ADJ
eistud-25693	68	8	crisis	crisis	ADJ
eistud-25693	68	9	levels	level	NOUN
eistud-25693	68	10	takes	take	VERB
eistud-25693	68	11	very	very	ADV
eistud-25693	68	12	long	long	ADV
eistud-25693	68	13	.	.	PUNCT
eistud-25693	69	1	it	it	PRON
eistud-25693	69	2	took	take	VERB
eistud-25693	69	3	more	more	ADJ
eistud-25693	69	4	than	than	ADP
eistud-25693	69	5	7	7	NUM
eistud-25693	69	6	years	year	NOUN
eistud-25693	69	7	after	after	ADP
eistud-25693	69	8	the	the	DET
eistud-25693	69	9	issn	issn	PROPN
eistud-25693	69	10	1822	1822	NUM
eistud-25693	69	11	-	-	SYM
eistud-25693	69	12	8402	8402	NUM
eistud-25693	69	13	european	european	ADJ
eistud-25693	69	14	integration	integration	NOUN
eistud-25693	69	15	studies	study	NOUN
eistud-25693	69	16	.	.	PUNCT
eistud-25693	70	1	2010	2010	NUM
eistud-25693	70	2	.	.	PUNCT
eistud-25693	71	1	no	no	DET
eistud-25693	71	2	4	4	NUM
eistud-25693	71	3	99	99	NUM
eistud-25693	71	4	2000	2000	NUM
eistud-25693	71	5	it	it	PRON
eistud-25693	71	6	bubble	bubble	NOUN
eistud-25693	71	7	and	and	CCONJ
eistud-25693	71	8	7	7	NUM
eistud-25693	71	9	½	½	NOUN
eistud-25693	71	10	years	year	NOUN
eistud-25693	71	11	after	after	ADP
eistud-25693	71	12	the	the	DET
eistud-25693	71	13	1973	1973	NUM
eistud-25693	71	14	oil	oil	NOUN
eistud-25693	71	15	shock	shock	NOUN
eistud-25693	71	16	,	,	PUNCT
eistud-25693	71	17	while	while	SCONJ
eistud-25693	71	18	wwii	wwii	PROPN
eistud-25693	71	19	never	never	ADV
eistud-25693	71	20	allowed	allow	VERB
eistud-25693	71	21	stocks	stock	NOUN
eistud-25693	71	22	to	to	PART
eistud-25693	71	23	return	return	VERB
eistud-25693	71	24	to	to	ADP
eistud-25693	71	25	their	their	PRON
eistud-25693	71	26	pre1929	pre1929	NOUN
eistud-25693	71	27	levels	level	NOUN
eistud-25693	71	28	.	.	PUNCT
eistud-25693	72	1	however	however	ADV
eistud-25693	72	2	-	-	PUNCT
eistud-25693	72	3	,	,	PUNCT
eistud-25693	72	4	the	the	DET
eistud-25693	72	5	2008	2008	NUM
eistud-25693	72	6	crisis	crisis	NOUN
eistud-25693	72	7	has	have	VERB
eistud-25693	72	8	one	one	NUM
eistud-25693	72	9	of	of	ADP
eistud-25693	72	10	the	the	DET
eistud-25693	72	11	fastest	fast	ADJ
eistud-25693	72	12	recovery	recovery	NOUN
eistud-25693	72	13	rate	rate	NOUN
eistud-25693	72	14	to	to	ADP
eistud-25693	72	15	date	date	NOUN
eistud-25693	72	16	.	.	PUNCT
eistud-25693	73	1	the	the	DET
eistud-25693	73	2	policy	policy	NOUN
eistud-25693	73	3	response	response	NOUN
eistud-25693	73	4	one	one	NUM
eistud-25693	73	5	important	important	ADJ
eistud-25693	73	6	and	and	CCONJ
eistud-25693	73	7	welcomed	welcome	VERB
eistud-25693	73	8	difference	difference	NOUN
eistud-25693	73	9	with	with	ADP
eistud-25693	73	10	the	the	DET
eistud-25693	73	11	great	great	ADJ
eistud-25693	73	12	depression	depression	NOUN
eistud-25693	73	13	is	be	AUX
eistud-25693	73	14	that	that	SCONJ
eistud-25693	73	15	public	public	ADJ
eistud-25693	73	16	authorities	authority	NOUN
eistud-25693	73	17	have	have	AUX
eistud-25693	73	18	acted	act	VERB
eistud-25693	73	19	to	to	PART
eistud-25693	73	20	provide	provide	VERB
eistud-25693	73	21	a	a	DET
eistud-25693	73	22	policy	policy	NOUN
eistud-25693	73	23	response	response	NOUN
eistud-25693	73	24	to	to	ADP
eistud-25693	73	25	the	the	DET
eistud-25693	73	26	crisis	crisis	NOUN
eistud-25693	73	27	.	.	PUNCT
eistud-25693	74	1	central	central	ADJ
eistud-25693	74	2	banks	bank	NOUN
eistud-25693	74	3	have	have	AUX
eistud-25693	74	4	reacted	react	VERB
eistud-25693	74	5	in	in	ADP
eistud-25693	74	6	two	two	NUM
eistud-25693	74	7	ways	way	NOUN
eistud-25693	74	8	to	to	PART
eistud-25693	74	9	ease	ease	VERB
eistud-25693	74	10	monetary	monetary	ADJ
eistud-25693	74	11	conditions	condition	NOUN
eistud-25693	74	12	:	:	PUNCT
eistud-25693	74	13	injecting	inject	VERB
eistud-25693	74	14	liquidity	liquidity	NOUN
eistud-25693	74	15	in	in	ADP
eistud-25693	74	16	the	the	DET
eistud-25693	74	17	market	market	NOUN
eistud-25693	74	18	and	and	CCONJ
eistud-25693	74	19	lowering	lower	VERB
eistud-25693	74	20	interest	interest	NOUN
eistud-25693	74	21	rates	rate	NOUN
eistud-25693	74	22	.	.	PUNCT
eistud-25693	75	1	on	on	ADP
eistud-25693	75	2	9th-14th	9th-14th	NUM
eistud-25693	75	3	august	august	PROPN
eistud-25693	75	4	2007	2007	NUM
eistud-25693	75	5	,	,	PUNCT
eistud-25693	75	6	the	the	DET
eistud-25693	75	7	federal	federal	PROPN
eistud-25693	75	8	reserve	reserve	PROPN
eistud-25693	75	9	,	,	PUNCT
eistud-25693	75	10	the	the	DET
eistud-25693	75	11	ecb	ecb	NOUN
eistud-25693	75	12	and	and	CCONJ
eistud-25693	75	13	the	the	DET
eistud-25693	75	14	bank	bank	PROPN
eistud-25693	75	15	of	of	ADP
eistud-25693	75	16	japan	japan	PROPN
eistud-25693	75	17	coordinated	coordinate	VERB
eistud-25693	75	18	their	their	PRON
eistud-25693	75	19	efforts	effort	NOUN
eistud-25693	75	20	to	to	PART
eistud-25693	75	21	respectively	respectively	ADV
eistud-25693	75	22	inject	inject	VERB
eistud-25693	75	23	usd	usd	NOUN
eistud-25693	75	24	64	64	NUM
eistud-25693	75	25	bio	bio	NOUN
eistud-25693	75	26	,	,	PUNCT
eistud-25693	75	27	eur	eur	PROPN
eistud-25693	75	28	229	229	NUM
eistud-25693	75	29	bio	bio	NOUN
eistud-25693	75	30	,	,	PUNCT
eistud-25693	75	31	and	and	CCONJ
eistud-25693	75	32	jpy	jpy	PROPN
eistud-25693	75	33	1	1	NUM
eistud-25693	75	34	trillion	trillion	NUM
eistud-25693	75	35	to	to	PART
eistud-25693	75	36	provide	provide	VERB
eistud-25693	75	37	banks	bank	NOUN
eistud-25693	75	38	with	with	ADP
eistud-25693	75	39	liquidities	liquidity	NOUN
eistud-25693	75	40	.	.	PUNCT
eistud-25693	76	1	new	new	ADJ
eistud-25693	76	2	large	large	ADJ
eistud-25693	76	3	injections	injection	NOUN
eistud-25693	76	4	of	of	ADP
eistud-25693	76	5	liquidities	liquidity	NOUN
eistud-25693	76	6	occurred	occur	VERB
eistud-25693	76	7	ever	ever	ADV
eistud-25693	76	8	since	since	ADV
eistud-25693	76	9	.	.	PUNCT
eistud-25693	77	1	central	central	ADJ
eistud-25693	77	2	banks	bank	NOUN
eistud-25693	77	3	also	also	ADV
eistud-25693	77	4	rapidly	rapidly	ADV
eistud-25693	77	5	lowered	lower	VERB
eistud-25693	77	6	their	their	PRON
eistud-25693	77	7	interest	interest	NOUN
eistud-25693	77	8	rates	rate	NOUN
eistud-25693	77	9	.	.	PUNCT
eistud-25693	78	1	other	other	ADJ
eistud-25693	78	2	central	central	ADJ
eistud-25693	78	3	banks	bank	NOUN
eistud-25693	78	4	followed	follow	VERB
eistud-25693	78	5	suit	suit	NOUN
eistud-25693	78	6	and	and	CCONJ
eistud-25693	78	7	many	many	ADJ
eistud-25693	78	8	additionally	additionally	ADV
eistud-25693	78	9	engaged	engage	VERB
eistud-25693	78	10	in	in	ADP
eistud-25693	78	11	programmes	programme	NOUN
eistud-25693	78	12	to	to	PART
eistud-25693	78	13	offer	offer	VERB
eistud-25693	78	14	alternative	alternative	ADJ
eistud-25693	78	15	funding	funding	NOUN
eistud-25693	78	16	.	.	PUNCT
eistud-25693	79	1	in	in	ADP
eistud-25693	79	2	the	the	DET
eistud-25693	79	3	midst	midst	NOUN
eistud-25693	79	4	of	of	ADP
eistud-25693	79	5	the	the	DET
eistud-25693	79	6	crisis	crisis	NOUN
eistud-25693	79	7	,	,	PUNCT
eistud-25693	79	8	governments	government	NOUN
eistud-25693	79	9	were	be	AUX
eistud-25693	79	10	also	also	ADV
eistud-25693	79	11	forced	force	VERB
eistud-25693	79	12	to	to	PART
eistud-25693	79	13	rescue	rescue	VERB
eistud-25693	79	14	banks	bank	NOUN
eistud-25693	79	15	to	to	PART
eistud-25693	79	16	avoid	avoid	VERB
eistud-25693	79	17	a	a	DET
eistud-25693	79	18	collapse	collapse	NOUN
eistud-25693	79	19	of	of	ADP
eistud-25693	79	20	the	the	DET
eistud-25693	79	21	whole	whole	ADJ
eistud-25693	79	22	financial	financial	ADJ
eistud-25693	79	23	system	system	NOUN
eistud-25693	79	24	.	.	PUNCT
eistud-25693	80	1	for	for	ADP
eistud-25693	80	2	example	example	NOUN
eistud-25693	80	3	,	,	PUNCT
eistud-25693	80	4	member	member	NOUN
eistud-25693	80	5	states	state	NOUN
eistud-25693	80	6	of	of	ADP
eistud-25693	80	7	the	the	DET
eistud-25693	80	8	european	european	PROPN
eistud-25693	80	9	union	union	PROPN
eistud-25693	80	10	committed	commit	VERB
eistud-25693	80	11	(	(	PUNCT
eistud-25693	80	12	individually	individually	ADV
eistud-25693	80	13	)	)	PUNCT
eistud-25693	80	14	to	to	ADP
eistud-25693	80	15	recapitalisation	recapitalisation	NOUN
eistud-25693	80	16	of	of	ADP
eistud-25693	80	17	their	their	PRON
eistud-25693	80	18	financial	financial	ADJ
eistud-25693	80	19	institutions	institution	NOUN
eistud-25693	80	20	,	,	PUNCT
eistud-25693	80	21	guarantees	guarantee	NOUN
eistud-25693	80	22	on	on	ADP
eistud-25693	80	23	bank	bank	NOUN
eistud-25693	80	24	liabilities	liability	NOUN
eistud-25693	80	25	,	,	PUNCT
eistud-25693	80	26	relief	relief	NOUN
eistud-25693	80	27	of	of	ADP
eistud-25693	80	28	impaired	impaired	ADJ
eistud-25693	80	29	assets	asset	NOUN
eistud-25693	80	30	and	and	CCONJ
eistud-25693	80	31	liquidity	liquidity	NOUN
eistud-25693	80	32	and	and	CCONJ
eistud-25693	80	33	bank	bank	NOUN
eistud-25693	80	34	funding	funding	NOUN
eistud-25693	80	35	support	support	NOUN
eistud-25693	80	36	for	for	ADP
eistud-25693	80	37	a	a	DET
eistud-25693	80	38	total	total	NOUN
eistud-25693	80	39	representing	represent	VERB
eistud-25693	80	40	43.6	43.6	NUM
eistud-25693	80	41	%	%	NOUN
eistud-25693	80	42	of	of	ADP
eistud-25693	80	43	their	their	PRON
eistud-25693	80	44	combined	combine	VERB
eistud-25693	80	45	gdp	gdp	NOUN
eistud-25693	80	46	(	(	PUNCT
eistud-25693	80	47	european	european	PROPN
eistud-25693	80	48	commission	commission	PROPN
eistud-25693	80	49	,	,	PUNCT
eistud-25693	80	50	2009	2009	NUM
eistud-25693	80	51	)	)	PUNCT
eistud-25693	80	52	.	.	PUNCT
eistud-25693	81	1	the	the	DET
eistud-25693	81	2	third	third	ADJ
eistud-25693	81	3	part	part	NOUN
eistud-25693	81	4	of	of	ADP
eistud-25693	81	5	the	the	DET
eistud-25693	81	6	policy	policy	NOUN
eistud-25693	81	7	response	response	NOUN
eistud-25693	81	8	to	to	ADP
eistud-25693	81	9	the	the	DET
eistud-25693	81	10	crisis	crisis	NOUN
eistud-25693	81	11	is	be	AUX
eistud-25693	81	12	the	the	DET
eistud-25693	81	13	fiscal	fiscal	ADJ
eistud-25693	81	14	stimulus	stimulus	ADJ
eistud-25693	81	15	packages	package	NOUN
eistud-25693	81	16	.	.	PUNCT
eistud-25693	82	1	a	a	DET
eistud-25693	82	2	first	first	ADJ
eistud-25693	82	3	step	step	NOUN
eistud-25693	82	4	was	be	AUX
eistud-25693	82	5	the	the	DET
eistud-25693	82	6	economic	economic	ADJ
eistud-25693	82	7	stimulus	stimulus	ADJ
eistud-25693	82	8	act	act	NOUN
eistud-25693	82	9	of	of	ADP
eistud-25693	82	10	13th	13th	PROPN
eistud-25693	82	11	february	february	PROPN
eistud-25693	82	12	2008	2008	NUM
eistud-25693	82	13	which	which	PRON
eistud-25693	82	14	provided	provide	VERB
eistud-25693	82	15	u.s	u.s	PROPN
eistud-25693	82	16	.	.	PROPN
eistud-25693	82	17	taxpayers	taxpayer	NOUN
eistud-25693	82	18	with	with	ADP
eistud-25693	82	19	various	various	ADJ
eistud-25693	82	20	tax	tax	NOUN
eistud-25693	82	21	credits	credit	NOUN
eistud-25693	82	22	for	for	ADP
eistud-25693	82	23	a	a	DET
eistud-25693	82	24	total	total	NOUN
eistud-25693	82	25	of	of	ADP
eistud-25693	82	26	over	over	ADP
eistud-25693	82	27	usd	usd	NOUN
eistud-25693	82	28	150	150	NUM
eistud-25693	82	29	billion	billion	NUM
eistud-25693	82	30	.	.	PUNCT
eistud-25693	83	1	on	on	ADP
eistud-25693	83	2	26th	26th	PROPN
eistud-25693	83	3	november	november	PROPN
eistud-25693	83	4	2008	2008	NUM
eistud-25693	83	5	,	,	PUNCT
eistud-25693	83	6	the	the	DET
eistud-25693	83	7	european	european	PROPN
eistud-25693	83	8	commission	commission	PROPN
eistud-25693	83	9	unveiled	unveil	VERB
eistud-25693	83	10	the	the	DET
eistud-25693	83	11	european	european	ADJ
eistud-25693	83	12	economic	economic	ADJ
eistud-25693	83	13	recovery	recovery	NOUN
eistud-25693	83	14	plan	plan	NOUN
eistud-25693	83	15	for	for	ADP
eistud-25693	83	16	growths	growth	NOUN
eistud-25693	83	17	and	and	CCONJ
eistud-25693	83	18	jobs	job	NOUN
eistud-25693	83	19	(	(	PUNCT
eistud-25693	83	20	eerp	eerp	NOUN
eistud-25693	83	21	)	)	PUNCT
eistud-25693	83	22	,	,	PUNCT
eistud-25693	83	23	which	which	PRON
eistud-25693	83	24	includes	include	VERB
eistud-25693	83	25	a	a	DET
eistud-25693	83	26	mix	mix	NOUN
eistud-25693	83	27	of	of	ADP
eistud-25693	83	28	tax	tax	NOUN
eistud-25693	83	29	and	and	CCONJ
eistud-25693	83	30	expenditure	expenditure	NOUN
eistud-25693	83	31	measures	measure	NOUN
eistud-25693	83	32	to	to	PART
eistud-25693	83	33	support	support	VERB
eistud-25693	83	34	the	the	DET
eistud-25693	83	35	real	real	ADJ
eistud-25693	83	36	economy	economy	NOUN
eistud-25693	83	37	and	and	CCONJ
eistud-25693	83	38	to	to	PART
eistud-25693	83	39	boost	boost	VERB
eistud-25693	83	40	confidence	confidence	NOUN
eistud-25693	83	41	.	.	PUNCT
eistud-25693	84	1	the	the	DET
eistud-25693	84	2	plan	plan	NOUN
eistud-25693	84	3	proposes	propose	VERB
eistud-25693	84	4	a	a	DET
eistud-25693	84	5	eur	eur	ADJ
eistud-25693	84	6	200	200	NUM
eistud-25693	84	7	billion	billion	NUM
eistud-25693	84	8	(	(	PUNCT
eistud-25693	84	9	i.e.	i.e.	X
eistud-25693	84	10	1.5	1.5	NUM
eistud-25693	84	11	%	%	NOUN
eistud-25693	84	12	of	of	ADP
eistud-25693	84	13	eu	eu	PROPN
eistud-25693	84	14	gdp	gdp	PROPN
eistud-25693	84	15	)	)	PUNCT
eistud-25693	84	16	fiscal	fiscal	ADJ
eistud-25693	84	17	stimulus	stimulus	NOUN
eistud-25693	84	18	,	,	PUNCT
eistud-25693	84	19	shared	share	VERB
eistud-25693	84	20	between	between	ADP
eistud-25693	84	21	the	the	DET
eistud-25693	84	22	european	european	PROPN
eistud-25693	84	23	commission	commission	PROPN
eistud-25693	84	24	(	(	PUNCT
eistud-25693	84	25	eur	eur	PROPN
eistud-25693	84	26	30	30	NUM
eistud-25693	84	27	bio	bio	NOUN
eistud-25693	84	28	)	)	PUNCT
eistud-25693	84	29	and	and	CCONJ
eistud-25693	84	30	the	the	DET
eistud-25693	84	31	member	member	NOUN
eistud-25693	84	32	states	state	NOUN
eistud-25693	84	33	(	(	PUNCT
eistud-25693	84	34	eur	eur	PROPN
eistud-25693	84	35	170	170	NUM
eistud-25693	84	36	bio	bio	NOUN
eistud-25693	84	37	)	)	PUNCT
eistud-25693	84	38	,	,	PUNCT
eistud-25693	84	39	and	and	CCONJ
eistud-25693	84	40	is	be	AUX
eistud-25693	84	41	made	make	VERB
eistud-25693	84	42	out	out	ADP
eistud-25693	84	43	of	of	ADP
eistud-25693	84	44	a	a	DET
eistud-25693	84	45	set	set	NOUN
eistud-25693	84	46	of	of	ADP
eistud-25693	84	47	proposed	propose	VERB
eistud-25693	84	48	actions	action	NOUN
eistud-25693	84	49	from	from	ADP
eistud-25693	84	50	which	which	PRON
eistud-25693	84	51	individual	individual	ADJ
eistud-25693	84	52	member	member	NOUN
eistud-25693	84	53	states	state	NOUN
eistud-25693	84	54	can	can	AUX
eistud-25693	84	55	choose	choose	VERB
eistud-25693	84	56	.	.	PUNCT
eistud-25693	85	1	the	the	DET
eistud-25693	85	2	various	various	ADJ
eistud-25693	85	3	measures	measure	NOUN
eistud-25693	85	4	taken	take	VERB
eistud-25693	85	5	by	by	ADP
eistud-25693	85	6	the	the	DET
eistud-25693	85	7	member	member	NOUN
eistud-25693	85	8	states	state	NOUN
eistud-25693	85	9	in	in	ADP
eistud-25693	85	10	the	the	DET
eistud-25693	85	11	context	context	NOUN
eistud-25693	85	12	of	of	ADP
eistud-25693	85	13	the	the	DET
eistud-25693	85	14	eerp	eerp	NOUN
eistud-25693	85	15	have	have	AUX
eistud-25693	85	16	largely	largely	ADV
eistud-25693	85	17	been	be	AUX
eistud-25693	85	18	documented	document	VERB
eistud-25693	85	19	.	.	PUNCT
eistud-25693	86	1	the	the	DET
eistud-25693	86	2	total	total	ADJ
eistud-25693	86	3	fiscal	fiscal	ADJ
eistud-25693	86	4	impulse	impulse	ADJ
eistud-25693	86	5	amounts	amount	NOUN
eistud-25693	86	6	to	to	ADP
eistud-25693	86	7	about	about	ADP
eistud-25693	86	8	1.8	1.8	NUM
eistud-25693	86	9	%	%	NOUN
eistud-25693	86	10	of	of	ADP
eistud-25693	86	11	eu	eu	PROPN
eistud-25693	86	12	gdp	gdp	PROPN
eistud-25693	86	13	.	.	PUNCT
eistud-25693	87	1	it	it	PRON
eistud-25693	87	2	is	be	AUX
eistud-25693	87	3	however	however	ADV
eistud-25693	87	4	arduous	arduous	ADJ
eistud-25693	87	5	to	to	PART
eistud-25693	87	6	provide	provide	VERB
eistud-25693	87	7	an	an	DET
eistud-25693	87	8	exhaustive	exhaustive	ADJ
eistud-25693	87	9	lassification	lassification	NOUN
eistud-25693	87	10	of	of	ADP
eistud-25693	87	11	the	the	DET
eistud-25693	87	12	tax	tax	NOUN
eistud-25693	87	13	measures	measure	NOUN
eistud-25693	87	14	taken	take	VERB
eistud-25693	87	15	by	by	ADP
eistud-25693	87	16	eu	eu	PROPN
eistud-25693	87	17	member	member	PROPN
eistud-25693	87	18	states	state	NOUN
eistud-25693	87	19	to	to	PART
eistud-25693	87	20	fight	fight	VERB
eistud-25693	87	21	the	the	DET
eistud-25693	87	22	economic	economic	ADJ
eistud-25693	87	23	crisis	crisis	NOUN
eistud-25693	87	24	,	,	PUNCT
eistud-25693	87	25	not	not	PART
eistud-25693	87	26	the	the	DET
eistud-25693	87	27	least	least	ADJ
eistud-25693	87	28	because	because	SCONJ
eistud-25693	87	29	already	already	ADV
eistud-25693	87	30	decided	decide	VERB
eistud-25693	87	31	measures	measure	NOUN
eistud-25693	87	32	may	may	AUX
eistud-25693	87	33	have	have	AUX
eistud-25693	87	34	been	be	AUX
eistud-25693	87	35	relabelled	relabelle	VERB
eistud-25693	87	36	or	or	CCONJ
eistud-25693	87	37	modified	modify	VERB
eistud-25693	87	38	to	to	PART
eistud-25693	87	39	fit	fit	VERB
eistud-25693	87	40	into	into	ADP
eistud-25693	87	41	national	national	ADJ
eistud-25693	87	42	stimulus	stimulus	ADJ
eistud-25693	87	43	packages	package	NOUN
eistud-25693	87	44	.	.	PUNCT
eistud-25693	88	1	table	table	NOUN
eistud-25693	88	2	(	(	PUNCT
eistud-25693	88	3	1	1	X
eistud-25693	88	4	)	)	PUNCT
eistud-25693	88	5	provides	provide	VERB
eistud-25693	88	6	a	a	DET
eistud-25693	88	7	tentative	tentative	ADJ
eistud-25693	88	8	typology	typology	NOUN
eistud-25693	88	9	of	of	ADP
eistud-25693	88	10	tax	tax	NOUN
eistud-25693	88	11	measures	measure	NOUN
eistud-25693	88	12	that	that	PRON
eistud-25693	88	13	were	be	AUX
eistud-25693	88	14	taken	take	VERB
eistud-25693	88	15	in	in	ADP
eistud-25693	88	16	the	the	DET
eistud-25693	88	17	eu	eu	PROPN
eistud-25693	88	18	.	.	PROPN
eistud-25693	89	1	generally	generally	ADV
eistud-25693	89	2	,	,	PUNCT
eistud-25693	89	3	measures	measure	NOUN
eistud-25693	89	4	have	have	AUX
eistud-25693	89	5	consisted	consist	VERB
eistud-25693	89	6	in	in	ADP
eistud-25693	89	7	a	a	DET
eistud-25693	89	8	lowering	lowering	NOUN
eistud-25693	89	9	of	of	ADP
eistud-25693	89	10	existing	exist	VERB
eistud-25693	89	11	taxes	taxis	NOUN
eistud-25693	89	12	but	but	CCONJ
eistud-25693	89	13	the	the	DET
eistud-25693	89	14	budgetary	budgetary	ADJ
eistud-25693	89	15	position	position	NOUN
eistud-25693	89	16	of	of	ADP
eistud-25693	89	17	some	some	DET
eistud-25693	89	18	countries	country	NOUN
eistud-25693	89	19	such	such	ADJ
eistud-25693	89	20	as	as	ADP
eistud-25693	89	21	latvia	latvia	PROPN
eistud-25693	89	22	,	,	PUNCT
eistud-25693	89	23	lithuania	lithuania	PROPN
eistud-25693	89	24	or	or	CCONJ
eistud-25693	89	25	ireland	ireland	PROPN
eistud-25693	89	26	(	(	PUNCT
eistud-25693	89	27	among	among	ADP
eistud-25693	89	28	others	other	NOUN
eistud-25693	89	29	)	)	PUNCT
eistud-25693	89	30	has	have	AUX
eistud-25693	89	31	forced	force	VERB
eistud-25693	89	32	those	those	PRON
eistud-25693	89	33	to	to	PART
eistud-25693	89	34	increase	increase	VERB
eistud-25693	89	35	taxes	taxis	NOUN
eistud-25693	89	36	instead	instead	ADV
eistud-25693	89	37	.	.	PUNCT
eistud-25693	90	1	the	the	DET
eistud-25693	90	2	bulk	bulk	NOUN
eistud-25693	90	3	of	of	ADP
eistud-25693	90	4	the	the	DET
eistud-25693	90	5	measures	measure	NOUN
eistud-25693	90	6	have	have	AUX
eistud-25693	90	7	focused	focus	VERB
eistud-25693	90	8	on	on	ADP
eistud-25693	90	9	a	a	DET
eistud-25693	90	10	decrease	decrease	NOUN
eistud-25693	90	11	in	in	ADP
eistud-25693	90	12	labour	labour	ADJ
eistud-25693	90	13	taxes	taxis	NOUN
eistud-25693	90	14	,	,	PUNCT
eistud-25693	90	15	in	in	ADP
eistud-25693	90	16	particular	particular	ADJ
eistud-25693	90	17	by	by	ADP
eistud-25693	90	18	lowering	lower	VERB
eistud-25693	90	19	personal	personal	ADJ
eistud-25693	90	20	income	income	NOUN
eistud-25693	90	21	tax	tax	NOUN
eistud-25693	90	22	rates	rate	NOUN
eistud-25693	90	23	or	or	CCONJ
eistud-25693	90	24	increasing	increase	VERB
eistud-25693	90	25	tax	tax	NOUN
eistud-25693	90	26	brackets	bracket	NOUN
eistud-25693	90	27	.	.	PUNCT
eistud-25693	91	1	another	another	DET
eistud-25693	91	2	sizeable	sizeable	ADJ
eistud-25693	91	3	part	part	NOUN
eistud-25693	91	4	of	of	ADP
eistud-25693	91	5	tax	tax	NOUN
eistud-25693	91	6	measures	measure	NOUN
eistud-25693	91	7	has	have	AUX
eistud-25693	91	8	focused	focus	VERB
eistud-25693	91	9	on	on	ADP
eistud-25693	91	10	decreasing	decrease	VERB
eistud-25693	91	11	corporate	corporate	ADJ
eistud-25693	91	12	income	income	NOUN
eistud-25693	91	13	taxes	taxis	NOUN
eistud-25693	91	14	,	,	PUNCT
eistud-25693	91	15	alternatively	alternatively	ADV
eistud-25693	91	16	lowering	lower	VERB
eistud-25693	91	17	the	the	DET
eistud-25693	91	18	rate	rate	NOUN
eistud-25693	91	19	or	or	CCONJ
eistud-25693	91	20	the	the	DET
eistud-25693	91	21	base	base	NOUN
eistud-25693	91	22	.	.	PUNCT
eistud-25693	92	1	interestingly	interestingly	ADV
eistud-25693	92	2	,	,	PUNCT
eistud-25693	92	3	no	no	DET
eistud-25693	92	4	country	country	NOUN
eistud-25693	92	5	has	have	AUX
eistud-25693	92	6	acted	act	VERB
eistud-25693	92	7	to	to	PART
eistud-25693	92	8	cut	cut	VERB
eistud-25693	92	9	standard	standard	ADJ
eistud-25693	92	10	vat	vat	NOUN
eistud-25693	92	11	to	to	PART
eistud-25693	92	12	try	try	VERB
eistud-25693	92	13	to	to	PART
eistud-25693	92	14	boost	boost	VERB
eistud-25693	92	15	consumption	consumption	NOUN
eistud-25693	92	16	,	,	PUNCT
eistud-25693	92	17	the	the	DET
eistud-25693	92	18	uk	uk	PROPN
eistud-25693	92	19	being	be	AUX
eistud-25693	92	20	the	the	DET
eistud-25693	92	21	(	(	PUNCT
eistud-25693	92	22	temporary	temporary	ADJ
eistud-25693	92	23	)	)	PUNCT
eistud-25693	92	24	exception.18	exception.18	NOUN
eistud-25693	92	25	table	table	NOUN
eistud-25693	92	26	1	1	NUM
eistud-25693	92	27	.	.	PUNCT
eistud-25693	92	28	tax	tax	NOUN
eistud-25693	92	29	measures	measure	NOUN
eistud-25693	92	30	taken	take	VERB
eistud-25693	92	31	by	by	ADP
eistud-25693	92	32	eu-27	eu-27	PRON
eistud-25693	92	33	member	member	NOUN
eistud-25693	92	34	states	state	NOUN
eistud-25693	92	35	lowering	lower	VERB
eistud-25693	92	36	taxes	taxis	NOUN
eistud-25693	92	37	increasing	increase	VERB
eistud-25693	92	38	taxes	taxis	NOUN
eistud-25693	92	39	labour	labour	ADJ
eistud-25693	92	40	taxes	taxis	NOUN
eistud-25693	92	41	personal	personal	ADJ
eistud-25693	92	42	income	income	NOUN
eistud-25693	92	43	tax	tax	NOUN
eistud-25693	92	44	oe	oe	PROPN
eistud-25693	92	45	,	,	PUNCT
eistud-25693	92	46	dk	dk	PROPN
eistud-25693	92	47	,	,	PUNCT
eistud-25693	92	48	fi	fi	NOUN
eistud-25693	92	49	,	,	PUNCT
eistud-25693	92	50	fr	fr	PROPN
eistud-25693	92	51	,	,	PUNCT
eistud-25693	92	52	de	de	PROPN
eistud-25693	92	53	,	,	PUNCT
eistud-25693	92	54	hu	hu	PROPN
eistud-25693	92	55	,	,	PUNCT
eistud-25693	92	56	lv	lv	PROPN
eistud-25693	92	57	,	,	PUNCT
eistud-25693	92	58	lt	lt	PROPN
eistud-25693	92	59	,	,	PUNCT
eistud-25693	92	60	lu	lu	PROPN
eistud-25693	92	61	,	,	PUNCT
eistud-25693	92	62	mt	mt	PROPN
eistud-25693	92	63	,	,	PUNCT
eistud-25693	92	64	nl	nl	PROPN
eistud-25693	92	65	,	,	PUNCT
eistud-25693	92	66	pl	pl	PROPN
eistud-25693	92	67	,	,	PUNCT
eistud-25693	92	68	pt	pt	PROPN
eistud-25693	92	69	,	,	PUNCT
eistud-25693	92	70	si	si	X
eistud-25693	92	71	,	,	PUNCT
eistud-25693	92	72	sk	sk	PROPN
eistud-25693	92	73	,	,	PUNCT
eistud-25693	92	74	se	se	PROPN
eistud-25693	92	75	el	el	PROPN
eistud-25693	92	76	,	,	PUNCT
eistud-25693	92	77	ie	ie	X
eistud-25693	92	78	,	,	PUNCT
eistud-25693	92	79	uk	uk	PROPN
eistud-25693	92	80	ssc	ssc	PROPN
eistud-25693	92	81	employers	employer	NOUN
eistud-25693	92	82	cz	cz	VERB
eistud-25693	92	83	,	,	PUNCT
eistud-25693	92	84	fi	fi	NOUN
eistud-25693	92	85	,	,	PUNCT
eistud-25693	92	86	hu	hu	PROPN
eistud-25693	92	87	,	,	PUNCT
eistud-25693	92	88	nl	nl	PROPN
eistud-25693	92	89	,	,	PUNCT
eistud-25693	92	90	se	se	X
eistud-25693	92	91	ie	ie	X
eistud-25693	92	92	,	,	PUNCT
eistud-25693	92	93	ro	ro	PROPN
eistud-25693	92	94	,	,	PUNCT
eistud-25693	92	95	uk	uk	PROPN
eistud-25693	92	96	ssc	ssc	PROPN
eistud-25693	92	97	employees	employee	NOUN
eistud-25693	92	98	cz	cz	VERB
eistud-25693	92	99	,	,	PUNCT
eistud-25693	92	100	nl	nl	PROPN
eistud-25693	92	101	,	,	PUNCT
eistud-25693	92	102	se	se	ADV
eistud-25693	92	103	,	,	PUNCT
eistud-25693	92	104	sk	sk	PROPN
eistud-25693	92	105	lt	lt	PROPN
eistud-25693	92	106	,	,	PUNCT
eistud-25693	92	107	ro	ro	X
eistud-25693	92	108	,	,	PUNCT
eistud-25693	92	109	uk	uk	PROPN
eistud-25693	92	110	withholding	withhold	VERB
eistud-25693	92	111	taxes	taxis	NOUN
eistud-25693	92	112	be	be	VERB
eistud-25693	92	113	deductions	deduction	NOUN
eistud-25693	92	114	oe	oe	PROPN
eistud-25693	92	115	,	,	PUNCT
eistud-25693	92	116	bg	bg	PROPN
eistud-25693	92	117	,	,	PUNCT
eistud-25693	92	118	de	de	X
eistud-25693	92	119	,	,	PUNCT
eistud-25693	92	120	it	it	PRON
eistud-25693	92	121	,	,	PUNCT
eistud-25693	92	122	pt	pt	PROPN
eistud-25693	92	123	,	,	PUNCT
eistud-25693	92	124	sk	sk	NOUN
eistud-25693	92	125	,	,	PUNCT
eistud-25693	92	126	es	es	NOUN
eistud-25693	92	127	,	,	PUNCT
eistud-25693	92	128	se	se	X
eistud-25693	92	129	capital	capital	PROPN
eistud-25693	92	130	gains	gain	NOUN
eistud-25693	92	131	ro	ro	X
eistud-25693	92	132	ie	ie	X
eistud-25693	92	133	deferral	deferral	NOUN
eistud-25693	92	134	of	of	ADP
eistud-25693	92	135	reform	reform	NOUN
eistud-25693	92	136	cz	cz	NOUN
eistud-25693	92	137	,	,	PUNCT
eistud-25693	92	138	ee	ee	ADP
eistud-25693	92	139	corporate	corporate	ADJ
eistud-25693	92	140	income	income	NOUN
eistud-25693	92	141	tax	tax	NOUN
eistud-25693	92	142	cit	cit	PROPN
eistud-25693	92	143	rate	rate	PROPN
eistud-25693	92	144	el	el	PROPN
eistud-25693	92	145	,	,	PUNCT
eistud-25693	92	146	lu	lu	PROPN
eistud-25693	92	147	,	,	PUNCT
eistud-25693	92	148	pt	pt	PROPN
eistud-25693	92	149	,	,	PUNCT
eistud-25693	93	1	se	se	X
eistud-25693	93	2	it	it	PRON
eistud-25693	93	3	,	,	PUNCT
eistud-25693	93	4	lt	lt	PRON
eistud-25693	93	5	allowances	allowance	NOUN
eistud-25693	93	6	oe	oe	PROPN
eistud-25693	93	7	,	,	PUNCT
eistud-25693	93	8	bg	bg	PROPN
eistud-25693	93	9	,	,	PUNCT
eistud-25693	93	10	es	es	NOUN
eistud-25693	93	11	,	,	PUNCT
eistud-25693	93	12	it	it	PRON
eistud-25693	93	13	,	,	PUNCT
eistud-25693	93	14	nl	nl	PROPN
eistud-25693	93	15	,	,	PUNCT
eistud-25693	93	16	de	de	PROPN
eistud-25693	93	17	,	,	PUNCT
eistud-25693	93	18	fr	fr	PROPN
eistud-25693	93	19	,	,	PUNCT
eistud-25693	93	20	lt	lt	PROPN
eistud-25693	93	21	,	,	PUNCT
eistud-25693	93	22	pl	pl	PROPN
eistud-25693	93	23	,	,	PUNCT
eistud-25693	93	24	pt	pt	PROPN
eistud-25693	93	25	,	,	PUNCT
eistud-25693	93	26	si	si	X
eistud-25693	93	27	,	,	PUNCT
eistud-25693	93	28	sk	sk	ADJ
eistud-25693	93	29	value	value	NOUN
eistud-25693	93	30	-	-	PUNCT
eistud-25693	93	31	added	add	VERB
eistud-25693	93	32	tax	tax	NOUN
eistud-25693	93	33	standard	standard	ADJ
eistud-25693	93	34	rate	rate	NOUN
eistud-25693	93	35	uk	uk	PROPN
eistud-25693	93	36	hu	hu	PROPN
eistud-25693	93	37	,	,	PUNCT
eistud-25693	93	38	ie	ie	X
eistud-25693	93	39	,	,	PUNCT
eistud-25693	93	40	lv	lv	PROPN
eistud-25693	93	41	,	,	PUNCT
eistud-25693	93	42	lt	lt	DET
eistud-25693	93	43	reduced	reduce	VERB
eistud-25693	93	44	rates	rate	NOUN
eistud-25693	93	45	be	be	VERB
eistud-25693	93	46	,	,	PUNCT
eistud-25693	93	47	cy	cy	NOUN
eistud-25693	93	48	,	,	PUNCT
eistud-25693	93	49	cz	cz	NOUN
eistud-25693	93	50	,	,	PUNCT
eistud-25693	93	51	fi	fi	NOUN
eistud-25693	93	52	,	,	PUNCT
eistud-25693	93	53	fr	fr	PROPN
eistud-25693	93	54	,	,	PUNCT
eistud-25693	93	55	mt	mt	PROPN
eistud-25693	93	56	,	,	PUNCT
eistud-25693	93	57	ro	ro	PROPN
eistud-25693	93	58	hu	hu	PROPN
eistud-25693	93	59	,	,	PUNCT
eistud-25693	93	60	ee	ee	PROPN
eistud-25693	93	61	,	,	PUNCT
eistud-25693	93	62	ie	ie	X
eistud-25693	93	63	,	,	PUNCT
eistud-25693	93	64	lv	lv	PROPN
eistud-25693	93	65	,	,	PUNCT
eistud-25693	93	66	lt	lt	PRON
eistud-25693	93	67	property	property	NOUN
eistud-25693	93	68	and	and	CCONJ
eistud-25693	93	69	inheritance	inheritance	NOUN
eistud-25693	93	70	taxes	taxis	NOUN
eistud-25693	93	71	el	el	PROPN
eistud-25693	93	72	,	,	PUNCT
eistud-25693	93	73	es	es	ADP
eistud-25693	93	74	,	,	PUNCT
eistud-25693	93	75	it	it	PRON
eistud-25693	93	76	,	,	PUNCT
eistud-25693	93	77	lu	lu	PROPN
eistud-25693	93	78	,	,	PUNCT
eistud-25693	93	79	pt	pt	X
eistud-25693	93	80	environmental	environmental	ADJ
eistud-25693	93	81	taxes	taxis	NOUN
eistud-25693	93	82	de	de	X
eistud-25693	93	83	,	,	PUNCT
eistud-25693	93	84	nl	nl	PROPN
eistud-25693	93	85	,	,	PUNCT
eistud-25693	93	86	ro	ro	X
eistud-25693	93	87	fi	fi	NOUN
eistud-25693	93	88	,	,	PUNCT
eistud-25693	93	89	it	it	PRON
eistud-25693	93	90	,	,	PUNCT
eistud-25693	93	91	lv	lv	PROPN
eistud-25693	93	92	,	,	PUNCT
eistud-25693	93	93	lt	lt	PROPN
eistud-25693	93	94	,	,	PUNCT
eistud-25693	93	95	si	si	X
eistud-25693	93	96	,	,	PUNCT
eistud-25693	93	97	uk	uk	PROPN
eistud-25693	93	98	source	source	NOUN
eistud-25693	93	99	:	:	PUNCT
eistud-25693	93	100	adapted	adapt	VERB
eistud-25693	93	101	from	from	ADP
eistud-25693	93	102	european	european	PROPN
eistud-25693	93	103	commission	commission	PROPN
eistud-25693	93	104	(	(	PUNCT
eistud-25693	93	105	2009c	2009c	NUM
eistud-25693	93	106	)	)	PUNCT
eistud-25693	93	107	.	.	PUNCT
eistud-25693	94	1	financial	financial	ADJ
eistud-25693	94	2	policy	policy	NOUN
eistud-25693	94	3	chalanges	chalange	VERB
eistud-25693	94	4	the	the	DET
eistud-25693	94	5	current	current	ADJ
eistud-25693	94	6	crisis	crisis	NOUN
eistud-25693	94	7	has	have	AUX
eistud-25693	94	8	demonstrated	demonstrate	VERB
eistud-25693	94	9	the	the	DET
eistud-25693	94	10	importance	importance	NOUN
eistud-25693	94	11	of	of	ADP
eistud-25693	94	12	a	a	DET
eistud-25693	94	13	coordinated	coordinate	VERB
eistud-25693	94	14	framework	framework	NOUN
eistud-25693	94	15	for	for	ADP
eistud-25693	94	16	crisis	crisis	NOUN
eistud-25693	94	17	management	management	NOUN
eistud-25693	94	18	.	.	PUNCT
eistud-25693	95	1	it	it	PRON
eistud-25693	95	2	should	should	AUX
eistud-25693	95	3	contain	contain	VERB
eistud-25693	95	4	the	the	DET
eistud-25693	95	5	following	follow	VERB
eistud-25693	95	6	building	building	NOUN
eistud-25693	95	7	blocks	block	NOUN
eistud-25693	95	8	:	:	PUNCT
eistud-25693	95	9	crisis	crisis	NOUN
eistud-25693	95	10	prevention	prevention	NOUN
eistud-25693	95	11	•	•	ADP
eistud-25693	95	12	to	to	PART
eistud-25693	95	13	prevent	prevent	VERB
eistud-25693	95	14	a	a	DET
eistud-25693	95	15	repeat	repeat	NOUN
eistud-25693	95	16	in	in	ADP
eistud-25693	95	17	the	the	DET
eistud-25693	95	18	future	future	NOUN
eistud-25693	95	19	.	.	PUNCT
eistud-25693	96	1	this	this	PRON
eistud-25693	96	2	should	should	AUX
eistud-25693	96	3	be	be	AUX
eistud-25693	96	4	mapped	map	VERB
eistud-25693	96	5	onto	onto	ADP
eistud-25693	96	6	a	a	DET
eistud-25693	96	7	collective	collective	ADJ
eistud-25693	96	8	judgment	judgment	NOUN
eistud-25693	96	9	as	as	ADP
eistud-25693	96	10	to	to	ADP
eistud-25693	96	11	what	what	PRON
eistud-25693	96	12	the	the	DET
eistud-25693	96	13	principal	principal	ADJ
eistud-25693	96	14	causes	cause	VERB
eistud-25693	96	15	of	of	ADP
eistud-25693	96	16	the	the	DET
eistud-25693	96	17	crisis	crisis	NOUN
eistud-25693	96	18	were	be	AUX
eistud-25693	96	19	and	and	CCONJ
eistud-25693	96	20	how	how	SCONJ
eistud-25693	96	21	changes	change	NOUN
eistud-25693	96	22	in	in	ADP
eistud-25693	96	23	macroeconomic	macroeconomic	ADJ
eistud-25693	96	24	,	,	PUNCT
eistud-25693	96	25	regulatory	regulatory	ADJ
eistud-25693	96	26	and	and	CCONJ
eistud-25693	96	27	supervisory	supervisory	ADJ
eistud-25693	96	28	policy	policy	NOUN
eistud-25693	96	29	frameworks	framework	NOUN
eistud-25693	96	30	could	could	AUX
eistud-25693	96	31	help	help	VERB
eistud-25693	96	32	prevent	prevent	VERB
eistud-25693	96	33	their	their	PRON
eistud-25693	96	34	recurrence	recurrence	NOUN
eistud-25693	96	35	.	.	PUNCT
eistud-25693	97	1	policies	policy	NOUN
eistud-25693	97	2	to	to	PART
eistud-25693	97	3	boost	boost	VERB
eistud-25693	97	4	potential	potential	ADJ
eistud-25693	97	5	economic	economic	ADJ
eistud-25693	97	6	growth	growth	NOUN
eistud-25693	97	7	and	and	CCONJ
eistud-25693	97	8	competitiveness	competitiveness	NOUN
eistud-25693	97	9	could	could	AUX
eistud-25693	97	10	also	also	ADV
eistud-25693	97	11	bolster	bolster	VERB
eistud-25693	97	12	the	the	DET
eistud-25693	97	13	resilience	resilience	NOUN
eistud-25693	97	14	to	to	ADP
eistud-25693	97	15	future	future	ADJ
eistud-25693	97	16	crises	crisis	NOUN
eistud-25693	97	17	.	.	PUNCT
eistud-25693	98	1	crisis	crisis	NOUN
eistud-25693	98	2	control	control	NOUN
eistud-25693	98	3	and	and	CCONJ
eistud-25693	98	4	mitigation	mitigation	NOUN
eistud-25693	98	5	•	•	ADP
eistud-25693	98	6	to	to	PART
eistud-25693	98	7	minimise	minimise	VERB
eistud-25693	98	8	the	the	DET
eistud-25693	98	9	damage	damage	NOUN
eistud-25693	98	10	by	by	ADP
eistud-25693	98	11	preventing	prevent	VERB
eistud-25693	98	12	systemic	systemic	ADJ
eistud-25693	98	13	defaults	default	NOUN
eistud-25693	98	14	or	or	CCONJ
eistud-25693	98	15	by	by	ADP
eistud-25693	98	16	containing	contain	VERB
eistud-25693	98	17	the	the	DET
eistud-25693	98	18	output	output	NOUN
eistud-25693	98	19	loss	loss	NOUN
eistud-25693	98	20	and	and	CCONJ
eistud-25693	98	21	easing	ease	VERB
eistud-25693	98	22	the	the	DET
eistud-25693	98	23	social	social	ADJ
eistud-25693	98	24	hardship	hardship	NOUN
eistud-25693	98	25	stemming	stem	VERB
eistud-25693	98	26	from	from	ADP
eistud-25693	98	27	recession	recession	NOUN
eistud-25693	98	28	.	.	PUNCT
eistud-25693	99	1	its	its	PRON
eistud-25693	99	2	mainobjective	mainobjective	NOUN
eistud-25693	99	3	is	be	AUX
eistud-25693	99	4	thus	thus	ADV
eistud-25693	99	5	to	to	PART
eistud-25693	99	6	stabilise	stabilise	VERB
eistud-25693	99	7	issn	issn	PROPN
eistud-25693	99	8	1822	1822	NUM
eistud-25693	99	9	-	-	SYM
eistud-25693	99	10	8402	8402	NUM
eistud-25693	99	11	european	european	ADJ
eistud-25693	99	12	integration	integration	NOUN
eistud-25693	99	13	studies	study	NOUN
eistud-25693	99	14	.	.	PUNCT
eistud-25693	100	1	2010	2010	NUM
eistud-25693	100	2	.	.	PUNCT
eistud-25693	101	1	no	no	DET
eistud-25693	101	2	4	4	NUM
eistud-25693	101	3	100	100	NUM
eistud-25693	101	4	the	the	DET
eistud-25693	101	5	financial	financial	ADJ
eistud-25693	101	6	system	system	NOUN
eistud-25693	101	7	and	and	CCONJ
eistud-25693	101	8	the	the	DET
eistud-25693	101	9	real	real	ADJ
eistud-25693	101	10	economy	economy	NOUN
eistud-25693	101	11	in	in	ADP
eistud-25693	101	12	the	the	DET
eistud-25693	101	13	short	short	ADJ
eistud-25693	101	14	run	run	NOUN
eistud-25693	101	15	.	.	PUNCT
eistud-25693	102	1	it	it	PRON
eistud-25693	102	2	must	must	AUX
eistud-25693	102	3	be	be	AUX
eistud-25693	102	4	coordinated	coordinate	VERB
eistud-25693	102	5	across	across	ADP
eistud-25693	102	6	the	the	DET
eistud-25693	102	7	eu	eu	PROPN
eistud-25693	102	8	in	in	ADP
eistud-25693	102	9	order	order	NOUN
eistud-25693	102	10	to	to	PART
eistud-25693	102	11	strike	strike	VERB
eistud-25693	102	12	the	the	DET
eistud-25693	102	13	right	right	ADJ
eistud-25693	102	14	balance	balance	NOUN
eistud-25693	102	15	between	between	ADP
eistud-25693	102	16	national	national	ADJ
eistud-25693	102	17	preoccupations	preoccupation	NOUN
eistud-25693	102	18	and	and	CCONJ
eistud-25693	102	19	spillover	spillover	VERB
eistud-25693	102	20	effects	effect	NOUN
eistud-25693	102	21	affecting	affect	VERB
eistud-25693	102	22	other	other	ADJ
eistud-25693	102	23	member	member	NOUN
eistud-25693	102	24	states	state	NOUN
eistud-25693	102	25	.	.	PUNCT
eistud-25693	103	1	crisis	crisis	NOUN
eistud-25693	103	2	resolution	resolution	NOUN
eistud-25693	103	3	•	•	ADP
eistud-25693	103	4	to	to	PART
eistud-25693	103	5	bring	bring	VERB
eistud-25693	103	6	crises	crisis	NOUN
eistud-25693	103	7	to	to	ADP
eistud-25693	103	8	a	a	DET
eistud-25693	103	9	lasting	last	VERB
eistud-25693	103	10	close	close	NOUN
eistud-25693	103	11	,	,	PUNCT
eistud-25693	103	12	and	and	CCONJ
eistud-25693	103	13	at	at	ADP
eistud-25693	103	14	the	the	DET
eistud-25693	103	15	lowest	low	ADJ
eistud-25693	103	16	possible	possible	ADJ
eistud-25693	103	17	cost	cost	NOUN
eistud-25693	103	18	for	for	ADP
eistud-25693	103	19	the	the	DET
eistud-25693	103	20	taxpayer	taxpayer	NOUN
eistud-25693	103	21	while	while	SCONJ
eistud-25693	103	22	containing	contain	VERB
eistud-25693	103	23	systemic	systemic	ADJ
eistud-25693	103	24	risk	risk	NOUN
eistud-25693	103	25	and	and	CCONJ
eistud-25693	103	26	securing	secure	VERB
eistud-25693	103	27	consumer	consumer	NOUN
eistud-25693	103	28	protection	protection	NOUN
eistud-25693	103	29	.	.	PUNCT
eistud-25693	104	1	this	this	PRON
eistud-25693	104	2	requires	require	VERB
eistud-25693	104	3	reversing	reverse	VERB
eistud-25693	104	4	temporary	temporary	ADJ
eistud-25693	104	5	support	support	NOUN
eistud-25693	104	6	measures	measure	NOUN
eistud-25693	104	7	as	as	ADV
eistud-25693	104	8	well	well	ADJ
eistud-25693	104	9	action	action	NOUN
eistud-25693	104	10	to	to	PART
eistud-25693	104	11	restore	restore	VERB
eistud-25693	104	12	economies	economy	NOUN
eistud-25693	104	13	to	to	ADP
eistud-25693	104	14	sustainable	sustainable	ADJ
eistud-25693	104	15	growth	growth	NOUN
eistud-25693	104	16	and	and	CCONJ
eistud-25693	104	17	fiscal	fiscal	ADJ
eistud-25693	104	18	paths	path	NOUN
eistud-25693	104	19	.	.	PUNCT
eistud-25693	105	1	inter	inter	PROPN
eistud-25693	105	2	alia	alia	PROPN
eistud-25693	105	3	,	,	PUNCT
eistud-25693	105	4	this	this	PRON
eistud-25693	105	5	includes	include	VERB
eistud-25693	105	6	policies	policy	NOUN
eistud-25693	105	7	to	to	PART
eistud-25693	105	8	restore	restore	VERB
eistud-25693	105	9	banks	bank	NOUN
eistud-25693	105	10	’	'	PUNCT
eistud-25693	105	11	balance	balance	NOUN
eistud-25693	105	12	sheets	sheet	NOUN
eistud-25693	105	13	,	,	PUNCT
eistud-25693	105	14	the	the	DET
eistud-25693	105	15	restructuring	restructuring	NOUN
eistud-25693	105	16	of	of	ADP
eistud-25693	105	17	the	the	DET
eistud-25693	105	18	sector	sector	NOUN
eistud-25693	105	19	and	and	CCONJ
eistud-25693	105	20	an	an	DET
eistud-25693	105	21	orderly	orderly	ADJ
eistud-25693	105	22	policy	policy	NOUN
eistud-25693	105	23	‘	'	PUNCT
eistud-25693	105	24	exit	exit	NOUN
eistud-25693	105	25	’	'	PUNCT
eistud-25693	105	26	.	.	PUNCT
eistud-25693	106	1	an	an	DET
eistud-25693	106	2	orderly	orderly	ADJ
eistud-25693	106	3	exit	exit	NOUN
eistud-25693	106	4	strategy	strategy	NOUN
eistud-25693	106	5	from	from	ADP
eistud-25693	106	6	expansionary	expansionary	ADJ
eistud-25693	106	7	macroeconomic	macroeconomic	ADJ
eistud-25693	106	8	policies	policy	NOUN
eistud-25693	106	9	is	be	AUX
eistud-25693	106	10	also	also	ADV
eistud-25693	106	11	an	an	DET
eistud-25693	106	12	essential	essential	ADJ
eistud-25693	106	13	part	part	NOUN
eistud-25693	106	14	of	of	ADP
eistud-25693	106	15	crisis	crisis	NOUN
eistud-25693	106	16	resolution.12	resolution.12	NOUN
eistud-25693	106	17	tax	tax	NOUN
eistud-25693	106	18	policy	policy	NOUN
eistud-25693	106	19	during	during	ADP
eistud-25693	106	20	and	and	CCONJ
eistud-25693	106	21	after	after	ADP
eistud-25693	106	22	financial	financial	ADJ
eistud-25693	106	23	crisis	crisis	NOUN
eistud-25693	106	24	the	the	DET
eistud-25693	106	25	international	international	ADJ
eistud-25693	106	26	monetary	monetary	ADJ
eistud-25693	106	27	fund	fund	NOUN
eistud-25693	106	28	(	(	PUNCT
eistud-25693	106	29	imf	imf	PROPN
eistud-25693	106	30	)	)	PUNCT
eistud-25693	106	31	has	have	AUX
eistud-25693	106	32	argued	argue	VERB
eistud-25693	106	33	that	that	SCONJ
eistud-25693	106	34	the	the	DET
eistud-25693	106	35	global	global	ADJ
eistud-25693	106	36	financial	financial	ADJ
eistud-25693	106	37	crisis	crisis	NOUN
eistud-25693	106	38	was	be	AUX
eistud-25693	106	39	exacerbated	exacerbate	VERB
eistud-25693	106	40	(	(	PUNCT
eistud-25693	106	41	though	though	SCONJ
eistud-25693	106	42	not	not	PART
eistud-25693	106	43	caused	cause	VERB
eistud-25693	106	44	)	)	PUNCT
eistud-25693	106	45	by	by	ADP
eistud-25693	106	46	tax	tax	NOUN
eistud-25693	106	47	policies	policy	NOUN
eistud-25693	106	48	which	which	PRON
eistud-25693	106	49	fuelled	fuel	VERB
eistud-25693	106	50	the	the	DET
eistud-25693	106	51	credit	credit	NOUN
eistud-25693	106	52	boom	boom	NOUN
eistud-25693	106	53	that	that	PRON
eistud-25693	106	54	preceded	precede	VERB
eistud-25693	106	55	the	the	DET
eistud-25693	106	56	economic	economic	ADJ
eistud-25693	106	57	downturn	downturn	NOUN
eistud-25693	106	58	.	.	PUNCT
eistud-25693	107	1	the	the	DET
eistud-25693	107	2	imf	imf	PROPN
eistud-25693	107	3	proposes1	proposes1	PROPN
eistud-25693	107	4	that	that	SCONJ
eistud-25693	107	5	governments	government	NOUN
eistud-25693	107	6	should	should	AUX
eistud-25693	107	7	consider	consider	VERB
eistud-25693	107	8	changing	change	VERB
eistud-25693	107	9	the	the	DET
eistud-25693	107	10	rules	rule	NOUN
eistud-25693	107	11	that	that	PRON
eistud-25693	107	12	have	have	AUX
eistud-25693	107	13	encouraged	encourage	VERB
eistud-25693	107	14	companies	company	NOUN
eistud-25693	107	15	to	to	PART
eistud-25693	107	16	seek	seek	VERB
eistud-25693	107	17	finance	finance	NOUN
eistud-25693	107	18	using	use	VERB
eistud-25693	107	19	debt	debt	NOUN
eistud-25693	107	20	rather	rather	ADV
eistud-25693	107	21	than	than	ADP
eistud-25693	107	22	equity	equity	NOUN
eistud-25693	107	23	,	,	PUNCT
eistud-25693	107	24	and	and	CCONJ
eistud-25693	107	25	allowed	allow	VERB
eistud-25693	107	26	individuals	individual	NOUN
eistud-25693	107	27	to	to	PART
eistud-25693	107	28	take	take	VERB
eistud-25693	107	29	put	put	VERB
eistud-25693	107	30	larger	large	ADJ
eistud-25693	107	31	mortgages	mortgage	NOUN
eistud-25693	107	32	.	.	PUNCT
eistud-25693	108	1	many	many	ADJ
eistud-25693	108	2	tax	tax	NOUN
eistud-25693	108	3	regimes	regime	NOUN
eistud-25693	108	4	allow	allow	VERB
eistud-25693	108	5	companies	company	NOUN
eistud-25693	108	6	to	to	PART
eistud-25693	108	7	deduct	deduct	VERB
eistud-25693	108	8	interest	interest	NOUN
eistud-25693	108	9	payments	payment	NOUN
eistud-25693	108	10	against	against	ADP
eistud-25693	108	11	tax	tax	NOUN
eistud-25693	108	12	but	but	CCONJ
eistud-25693	108	13	not	not	PART
eistud-25693	108	14	against	against	ADP
eistud-25693	108	15	returns	return	NOUN
eistud-25693	108	16	on	on	ADP
eistud-25693	108	17	equity	equity	NOUN
eistud-25693	108	18	;	;	PUNCT
eistud-25693	108	19	this	this	PRON
eistud-25693	108	20	has	have	AUX
eistud-25693	108	21	resulted	result	VERB
eistud-25693	108	22	in	in	ADP
eistud-25693	108	23	an	an	DET
eistud-25693	108	24	increase	increase	NOUN
eistud-25693	108	25	both	both	ADV
eistud-25693	108	26	in	in	ADP
eistud-25693	108	27	leveraged	leveraged	ADJ
eistud-25693	108	28	buy	buy	NOUN
eistud-25693	108	29	-	-	PUNCT
eistud-25693	108	30	outs	out	NOUN
eistud-25693	108	31	by	by	ADP
eistud-25693	108	32	private	private	ADJ
eistud-25693	108	33	equity	equity	NOUN
eistud-25693	108	34	organisations	organisation	NOUN
eistud-25693	108	35	and	and	CCONJ
eistud-25693	108	36	in	in	ADP
eistud-25693	108	37	the	the	DET
eistud-25693	108	38	holding	holding	NOUN
eistud-25693	108	39	of	of	ADP
eistud-25693	108	40	debt	debt	NOUN
eistud-25693	108	41	rather	rather	ADV
eistud-25693	108	42	than	than	ADP
eistud-25693	108	43	equity	equity	NOUN
eistud-25693	108	44	by	by	ADP
eistud-25693	108	45	other	other	ADJ
eistud-25693	108	46	financial	financial	ADJ
eistud-25693	108	47	institutions	institution	NOUN
eistud-25693	108	48	.	.	PUNCT
eistud-25693	109	1	the	the	DET
eistud-25693	109	2	imf	imf	PROPN
eistud-25693	109	3	argues	argue	VERB
eistud-25693	109	4	that	that	SCONJ
eistud-25693	109	5	‘	'	PUNCT
eistud-25693	109	6	corporate	corporate	ADJ
eistud-25693	109	7	level	level	NOUN
eistud-25693	109	8	tax	tax	NOUN
eistud-25693	109	9	biases	bias	NOUN
eistud-25693	109	10	favouring	favour	VERB
eistud-25693	109	11	debt	debt	NOUN
eistud-25693	109	12	finance	finance	NOUN
eistud-25693	109	13	including	include	VERB
eistud-25693	109	14	in	in	ADP
eistud-25693	109	15	the	the	DET
eistud-25693	109	16	financial	financial	ADJ
eistud-25693	109	17	sector	sector	NOUN
eistud-25693	109	18	are	be	AUX
eistud-25693	109	19	pervasive	pervasive	ADJ
eistud-25693	109	20	,	,	PUNCT
eistud-25693	109	21	often	often	ADV
eistud-25693	109	22	large	large	ADJ
eistud-25693	109	23	and	and	CCONJ
eistud-25693	109	24	hard	hard	ADJ
eistud-25693	109	25	to	to	PART
eistud-25693	109	26	justify	justify	VERB
eistud-25693	109	27	given	give	VERB
eistud-25693	109	28	the	the	DET
eistud-25693	109	29	potential	potential	ADJ
eistud-25693	109	30	impact	impact	NOUN
eistud-25693	109	31	on	on	ADP
eistud-25693	109	32	financial	financial	ADJ
eistud-25693	109	33	stability	stability	NOUN
eistud-25693	109	34	.	.	PUNCT
eistud-25693	110	1	’10	’10	PROPN
eistud-25693	110	2	finally	finally	ADV
eistud-25693	110	3	,	,	PUNCT
eistud-25693	110	4	all	all	DET
eistud-25693	110	5	tax	tax	NOUN
eistud-25693	110	6	systems	system	NOUN
eistud-25693	110	7	should	should	AUX
eistud-25693	110	8	abide	abide	VERB
eistud-25693	110	9	by	by	ADP
eistud-25693	110	10	a	a	DET
eistud-25693	110	11	review	review	NOUN
eistud-25693	110	12	principle	principle	NOUN
eistud-25693	110	13	whereby	whereby	SCONJ
eistud-25693	110	14	tax	tax	NOUN
eistud-25693	110	15	legislation	legislation	NOUN
eistud-25693	110	16	is	be	AUX
eistud-25693	110	17	periodically	periodically	ADV
eistud-25693	110	18	overhauled	overhaul	VERB
eistud-25693	110	19	and	and	CCONJ
eistud-25693	110	20	consolidated	consolidate	VERB
eistud-25693	110	21	to	to	PART
eistud-25693	110	22	bring	bring	VERB
eistud-25693	110	23	it	it	PRON
eistud-25693	110	24	up	up	ADP
eistud-25693	110	25	to	to	ADP
eistud-25693	110	26	date	date	NOUN
eistud-25693	110	27	and	and	CCONJ
eistud-25693	110	28	make	make	VERB
eistud-25693	110	29	it	it	PRON
eistud-25693	110	30	easier	easy	ADJ
eistud-25693	110	31	to	to	PART
eistud-25693	110	32	follow	follow	VERB
eistud-25693	110	33	.	.	PUNCT
eistud-25693	111	1	outdated	outdated	ADJ
eistud-25693	111	2	laws	law	NOUN
eistud-25693	111	3	should	should	AUX
eistud-25693	111	4	be	be	AUX
eistud-25693	111	5	removed	remove	VERB
eistud-25693	111	6	.	.	PUNCT
eistud-25693	112	1	corporate	corporate	ADJ
eistud-25693	112	2	tax	tax	NOUN
eistud-25693	112	3	rates	rate	NOUN
eistud-25693	112	4	at	at	ADP
eistud-25693	112	5	eu	eu	PROPN
eistud-25693	112	6	business	business	NOUN
eistud-25693	112	7	is	be	AUX
eistud-25693	112	8	becoming	become	VERB
eistud-25693	112	9	increasingly	increasingly	ADV
eistud-25693	112	10	global	global	ADJ
eistud-25693	112	11	and	and	CCONJ
eistud-25693	112	12	companies	company	NOUN
eistud-25693	112	13	now	now	ADV
eistud-25693	112	14	do	do	VERB
eistud-25693	112	15	more	more	ADJ
eistud-25693	112	16	and	and	CCONJ
eistud-25693	112	17	more	more	ADJ
eistud-25693	112	18	business	business	NOUN
eistud-25693	112	19	across	across	ADP
eistud-25693	112	20	national	national	ADJ
eistud-25693	112	21	boundaries	boundary	NOUN
eistud-25693	112	22	.	.	PUNCT
eistud-25693	113	1	in	in	ADP
eistud-25693	113	2	response	response	NOUN
eistud-25693	113	3	to	to	ADP
eistud-25693	113	4	these	these	DET
eistud-25693	113	5	developments	development	NOUN
eistud-25693	113	6	,	,	PUNCT
eistud-25693	113	7	governments	government	NOUN
eistud-25693	113	8	around	around	ADP
eistud-25693	113	9	the	the	DET
eistud-25693	113	10	world	world	NOUN
eistud-25693	113	11	have	have	AUX
eistud-25693	113	12	lowered	lower	VERB
eistud-25693	113	13	corporate	corporate	ADJ
eistud-25693	113	14	tax	tax	NOUN
eistud-25693	113	15	rates	rate	NOUN
eistud-25693	113	16	in	in	ADP
eistud-25693	113	17	order	order	NOUN
eistud-25693	113	18	to	to	PART
eistud-25693	113	19	entice	entice	VERB
eistud-25693	113	20	businesses	business	NOUN
eistud-25693	113	21	to	to	PART
eistud-25693	113	22	locate	locate	VERB
eistud-25693	113	23	in	in	ADP
eistud-25693	113	24	their	their	PRON
eistud-25693	113	25	countries	country	NOUN
eistud-25693	113	26	.	.	PUNCT
eistud-25693	114	1	the	the	DET
eistud-25693	114	2	intellectual	intellectual	ADJ
eistud-25693	114	3	property	property	NOUN
eistud-25693	114	4	issue	issue	NOUN
eistud-25693	114	5	illustrates	illustrate	VERB
eistud-25693	114	6	the	the	DET
eistud-25693	114	7	fact	fact	NOUN
eistud-25693	114	8	that	that	SCONJ
eistud-25693	114	9	the	the	DET
eistud-25693	114	10	overall	overall	ADJ
eistud-25693	114	11	corporate	corporate	ADJ
eistud-25693	114	12	tax	tax	NOUN
eistud-25693	114	13	rate	rate	NOUN
eistud-25693	114	14	–	–	PUNCT
eistud-25693	114	15	so	so	ADV
eistud-25693	114	16	often	often	ADV
eistud-25693	114	17	referred	refer	VERB
eistud-25693	114	18	to	to	ADP
eistud-25693	114	19	by	by	ADP
eistud-25693	114	20	the	the	DET
eistud-25693	114	21	uk	uk	PROPN
eistud-25693	114	22	government	government	NOUN
eistud-25693	114	23	,	,	PUNCT
eistud-25693	114	24	which	which	PRON
eistud-25693	114	25	cut	cut	VERB
eistud-25693	114	26	it	it	PRON
eistud-25693	114	27	to	to	ADP
eistud-25693	114	28	30	30	NUM
eistud-25693	114	29	%	%	NOUN
eistud-25693	114	30	shortly	shortly	ADV
eistud-25693	114	31	after	after	ADP
eistud-25693	114	32	coming	come	VERB
eistud-25693	114	33	to	to	ADP
eistud-25693	114	34	power	power	NOUN
eistud-25693	114	35	in	in	ADP
eistud-25693	114	36	1997	1997	NUM
eistud-25693	114	37	–	–	PUNCT
eistud-25693	114	38	is	be	AUX
eistud-25693	114	39	only	only	ADV
eistud-25693	114	40	a	a	DET
eistud-25693	114	41	part	part	NOUN
eistud-25693	114	42	of	of	ADP
eistud-25693	114	43	the	the	DET
eistud-25693	114	44	overall	overall	ADJ
eistud-25693	114	45	cost	cost	NOUN
eistud-25693	114	46	of	of	ADP
eistud-25693	114	47	production	production	NOUN
eistud-25693	114	48	which	which	PRON
eistud-25693	114	49	the	the	DET
eistud-25693	114	50	tax	tax	NOUN
eistud-25693	114	51	charge	charge	NOUN
eistud-25693	114	52	comprises	comprise	NOUN
eistud-25693	114	53	.	.	PUNCT
eistud-25693	115	1	governments	government	NOUN
eistud-25693	115	2	around	around	ADP
eistud-25693	115	3	the	the	DET
eistud-25693	115	4	world	world	NOUN
eistud-25693	115	5	seem	seem	VERB
eistud-25693	115	6	to	to	PART
eistud-25693	115	7	have	have	AUX
eistud-25693	115	8	realised	realise	VERB
eistud-25693	115	9	it	it	PRON
eistud-25693	115	10	is	be	AUX
eistud-25693	115	11	a	a	DET
eistud-25693	115	12	symbolically	symbolically	ADV
eistud-25693	115	13	important	important	ADJ
eistud-25693	115	14	aspect	aspect	NOUN
eistud-25693	115	15	of	of	ADP
eistud-25693	115	16	the	the	DET
eistud-25693	115	17	initial	initial	ADJ
eistud-25693	115	18	impression	impression	NOUN
eistud-25693	115	19	an	an	DET
eistud-25693	115	20	investing	investing	NOUN
eistud-25693	115	21	entity	entity	NOUN
eistud-25693	115	22	has	have	VERB
eistud-25693	115	23	of	of	ADP
eistud-25693	115	24	a	a	DET
eistud-25693	115	25	location	location	NOUN
eistud-25693	115	26	,	,	PUNCT
eistud-25693	115	27	rather	rather	ADV
eistud-25693	115	28	as	as	SCONJ
eistud-25693	115	29	a	a	DET
eistud-25693	115	30	supermarket	supermarket	NOUN
eistud-25693	115	31	always	always	ADV
eistud-25693	115	32	displays	display	VERB
eistud-25693	115	33	its	its	PRON
eistud-25693	115	34	big	big	ADJ
eistud-25693	115	35	offers	offer	NOUN
eistud-25693	115	36	near	near	ADP
eistud-25693	115	37	the	the	DET
eistud-25693	115	38	entrance	entrance	NOUN
eistud-25693	115	39	.	.	PUNCT
eistud-25693	116	1	this	this	PRON
eistud-25693	116	2	has	have	AUX
eistud-25693	116	3	been	be	AUX
eistud-25693	116	4	borne	bear	VERB
eistud-25693	116	5	out	out	ADP
eistud-25693	116	6	by	by	ADP
eistud-25693	116	7	the	the	DET
eistud-25693	116	8	way	way	NOUN
eistud-25693	116	9	corporate	corporate	ADJ
eistud-25693	116	10	tax	tax	NOUN
eistud-25693	116	11	rates	rate	NOUN
eistud-25693	116	12	have	have	AUX
eistud-25693	116	13	changed	change	VERB
eistud-25693	116	14	over	over	ADP
eistud-25693	116	15	the	the	DET
eistud-25693	116	16	past	past	ADJ
eistud-25693	116	17	three	three	NUM
eistud-25693	116	18	decades	decade	NOUN
eistud-25693	116	19	;	;	PUNCT
eistud-25693	116	20	in	in	ADP
eistud-25693	116	21	the	the	DET
eistud-25693	116	22	1980s	1980	NOUN
eistud-25693	116	23	they	they	PRON
eistud-25693	116	24	were	be	AUX
eistud-25693	116	25	in	in	ADP
eistud-25693	116	26	the	the	DET
eistud-25693	116	27	50	50	NUM
eistud-25693	116	28	%	%	NOUN
eistud-25693	116	29	range	range	NOUN
eistud-25693	116	30	,	,	PUNCT
eistud-25693	116	31	by	by	ADP
eistud-25693	116	32	the	the	DET
eistud-25693	116	33	1990s	1990	NOUN
eistud-25693	116	34	rates	rate	NOUN
eistud-25693	116	35	in	in	ADP
eistud-25693	116	36	the	the	DET
eistud-25693	116	37	range	range	NOUN
eistud-25693	116	38	of	of	ADP
eistud-25693	116	39	30	30	NUM
eistud-25693	116	40	%	%	NOUN
eistud-25693	116	41	were	be	AUX
eistud-25693	116	42	the	the	DET
eistud-25693	116	43	norm	norm	NOUN
eistud-25693	116	44	,	,	PUNCT
eistud-25693	116	45	but	but	CCONJ
eistud-25693	116	46	since	since	SCONJ
eistud-25693	116	47	the	the	DET
eistud-25693	116	48	turn	turn	NOUN
eistud-25693	116	49	of	of	ADP
eistud-25693	116	50	the	the	DET
eistud-25693	116	51	millennium	millennium	NOUN
eistud-25693	116	52	such	such	ADJ
eistud-25693	116	53	rates	rate	NOUN
eistud-25693	116	54	are	be	AUX
eistud-25693	116	55	now	now	ADV
eistud-25693	116	56	considered	consider	VERB
eistud-25693	116	57	high	high	ADJ
eistud-25693	116	58	,	,	PUNCT
eistud-25693	116	59	which	which	PRON
eistud-25693	116	60	is	be	AUX
eistud-25693	116	61	why	why	SCONJ
eistud-25693	116	62	the	the	DET
eistud-25693	116	63	uk	uk	PROPN
eistud-25693	116	64	has	have	AUX
eistud-25693	116	65	steadily	steadily	ADV
eistud-25693	116	66	slipped	slip	VERB
eistud-25693	116	67	down	down	ADP
eistud-25693	116	68	the	the	DET
eistud-25693	116	69	corporate	corporate	ADJ
eistud-25693	116	70	tax	tax	NOUN
eistud-25693	116	71	league	league	NOUN
eistud-25693	116	72	table	table	NOUN
eistud-25693	116	73	,	,	PUNCT
eistud-25693	116	74	even	even	ADV
eistud-25693	116	75	with	with	ADP
eistud-25693	116	76	a	a	DET
eistud-25693	116	77	current	current	ADJ
eistud-25693	116	78	rate	rate	NOUN
eistud-25693	116	79	of	of	ADP
eistud-25693	116	80	28%.8	28%.8	PROPN
eistud-25693	116	81	the	the	DET
eistud-25693	116	82	symbolic	symbolic	ADJ
eistud-25693	116	83	power	power	NOUN
eistud-25693	116	84	of	of	ADP
eistud-25693	116	85	the	the	DET
eistud-25693	116	86	corporate	corporate	ADJ
eistud-25693	116	87	tax	tax	NOUN
eistud-25693	116	88	rate	rate	NOUN
eistud-25693	116	89	means	mean	VERB
eistud-25693	116	90	that	that	SCONJ
eistud-25693	116	91	governments	government	NOUN
eistud-25693	116	92	are	be	AUX
eistud-25693	116	93	still	still	ADV
eistud-25693	116	94	reluctant	reluctant	ADJ
eistud-25693	116	95	to	to	PART
eistud-25693	116	96	raise	raise	VERB
eistud-25693	116	97	it	it	PRON
eistud-25693	116	98	.	.	PUNCT
eistud-25693	117	1	the	the	DET
eistud-25693	117	2	irish	irish	ADJ
eistud-25693	117	3	government	government	NOUN
eistud-25693	117	4	’s	’s	PART
eistud-25693	117	5	‘	'	PUNCT
eistud-25693	117	6	austerity	austerity	NOUN
eistud-25693	117	7	budget	budget	NOUN
eistud-25693	117	8	’	'	PUNCT
eistud-25693	117	9	of	of	ADP
eistud-25693	117	10	april	april	PROPN
eistud-25693	117	11	2009	2009	NUM
eistud-25693	117	12	–	–	PUNCT
eistud-25693	117	13	in	in	ADP
eistud-25693	117	14	which	which	PRON
eistud-25693	117	15	personal	personal	ADJ
eistud-25693	117	16	taxation	taxation	NOUN
eistud-25693	117	17	was	be	AUX
eistud-25693	117	18	raised	raise	VERB
eistud-25693	117	19	in	in	ADP
eistud-25693	117	20	an	an	DET
eistud-25693	117	21	effort	effort	NOUN
eistud-25693	117	22	to	to	PART
eistud-25693	117	23	combat	combat	VERB
eistud-25693	117	24	the	the	DET
eistud-25693	117	25	deficits	deficit	NOUN
eistud-25693	117	26	caused	cause	VERB
eistud-25693	117	27	by	by	ADP
eistud-25693	117	28	the	the	DET
eistud-25693	117	29	property	property	NOUN
eistud-25693	117	30	crash	crash	NOUN
eistud-25693	117	31	and	and	CCONJ
eistud-25693	117	32	bank	bank	NOUN
eistud-25693	117	33	failures	failure	NOUN
eistud-25693	117	34	–	–	PUNCT
eistud-25693	117	35	left	leave	VERB
eistud-25693	117	36	corporate	corporate	ADJ
eistud-25693	117	37	rates	rate	NOUN
eistud-25693	117	38	alone	alone	ADV
eistud-25693	117	39	.	.	PUNCT
eistud-25693	118	1	in	in	ADP
eistud-25693	118	2	2008	2008	NUM
eistud-25693	118	3	,	,	PUNCT
eistud-25693	118	4	japan	japan	PROPN
eistud-25693	118	5	also	also	ADV
eistud-25693	118	6	preferred	prefer	VERB
eistud-25693	118	7	to	to	PART
eistud-25693	118	8	raise	raise	VERB
eistud-25693	118	9	vat	vat	NOUN
eistud-25693	118	10	through	through	ADP
eistud-25693	118	11	individuals	individual	NOUN
eistud-25693	118	12	.	.	PUNCT
eistud-25693	119	1	further	far	ADV
eistud-25693	119	2	,	,	PUNCT
eistud-25693	119	3	canada	canada	PROPN
eistud-25693	119	4	,	,	PUNCT
eistud-25693	119	5	germany	germany	PROPN
eistud-25693	119	6	,	,	PUNCT
eistud-25693	119	7	russia	russia	PROPN
eistud-25693	119	8	and	and	CCONJ
eistud-25693	119	9	singapore	singapore	PROPN
eistud-25693	119	10	have	have	AUX
eistud-25693	119	11	all	all	ADV
eistud-25693	119	12	cut	cut	VERB
eistud-25693	119	13	their	their	PRON
eistud-25693	119	14	corporate	corporate	ADJ
eistud-25693	119	15	rates	rate	NOUN
eistud-25693	119	16	.	.	PUNCT
eistud-25693	120	1	people	people	NOUN
eistud-25693	120	2	are	be	AUX
eistud-25693	120	3	regarded	regard	VERB
eistud-25693	120	4	as	as	ADP
eistud-25693	120	5	less	less	ADV
eistud-25693	120	6	mobile	mobile	ADJ
eistud-25693	120	7	than	than	ADP
eistud-25693	120	8	corporations	corporation	NOUN
eistud-25693	120	9	,	,	PUNCT
eistud-25693	120	10	and	and	CCONJ
eistud-25693	120	11	are	be	AUX
eistud-25693	120	12	therefore	therefore	ADV
eistud-25693	120	13	a	a	DET
eistud-25693	120	14	more	more	ADV
eistud-25693	120	15	tempting	tempting	ADJ
eistud-25693	120	16	tax	tax	NOUN
eistud-25693	120	17	target	target	NOUN
eistud-25693	120	18	.	.	PUNCT
eistud-25693	121	1	the	the	DET
eistud-25693	121	2	public	public	ADJ
eistud-25693	121	3	finances	finance	NOUN
eistud-25693	121	4	of	of	ADP
eistud-25693	121	5	countries	country	NOUN
eistud-25693	121	6	with	with	ADP
eistud-25693	121	7	important	important	ADJ
eistud-25693	121	8	financial	financial	ADJ
eistud-25693	121	9	centres	centre	NOUN
eistud-25693	121	10	and/or	and/or	CCONJ
eistud-25693	121	11	that	that	PRON
eistud-25693	121	12	have	have	AUX
eistud-25693	121	13	seen	see	VERB
eistud-25693	121	14	major	major	ADJ
eistud-25693	121	15	housing	housing	NOUN
eistud-25693	121	16	and	and	CCONJ
eistud-25693	121	17	construction	construction	NOUN
eistud-25693	121	18	booms	boom	NOUN
eistud-25693	121	19	have	have	AUX
eistud-25693	121	20	been	be	AUX
eistud-25693	121	21	particularly	particularly	ADV
eistud-25693	121	22	affected	affect	VERB
eistud-25693	121	23	.	.	PUNCT
eistud-25693	122	1	to	to	ADP
eistud-25693	122	2	some	some	DET
eistud-25693	122	3	extent	extent	NOUN
eistud-25693	122	4	this	this	PRON
eistud-25693	122	5	is	be	AUX
eistud-25693	122	6	deliberate	deliberate	ADJ
eistud-25693	122	7	,	,	PUNCT
eistud-25693	122	8	broadly	broadly	ADV
eistud-25693	122	9	in	in	ADP
eistud-25693	122	10	line	line	NOUN
eistud-25693	122	11	with	with	ADP
eistud-25693	122	12	the	the	DET
eistud-25693	122	13	distribution	distribution	NOUN
eistud-25693	122	14	of	of	ADP
eistud-25693	122	15	“	"	PUNCT
eistud-25693	122	16	fiscal	fiscal	ADJ
eistud-25693	122	17	space	space	NOUN
eistud-25693	122	18	”	"	PUNCT
eistud-25693	122	19	and	and	CCONJ
eistud-25693	122	20	serving	serve	VERB
eistud-25693	122	21	to	to	PART
eistud-25693	122	22	provide	provide	VERB
eistud-25693	122	23	short	short	ADJ
eistud-25693	122	24	-	-	PUNCT
eistud-25693	122	25	run	run	NOUN
eistud-25693	122	26	demand	demand	NOUN
eistud-25693	122	27	support	support	NOUN
eistud-25693	122	28	.	.	PUNCT
eistud-25693	123	1	but	but	CCONJ
eistud-25693	123	2	,	,	PUNCT
eistud-25693	123	3	as	as	SCONJ
eistud-25693	123	4	may	may	AUX
eistud-25693	123	5	be	be	AUX
eistud-25693	123	6	expected	expect	VERB
eistud-25693	123	7	,	,	PUNCT
eistud-25693	123	8	public	public	ADJ
eistud-25693	123	9	indebtedness	indebtedness	NOUN
eistud-25693	123	10	is	be	AUX
eistud-25693	123	11	increasing	increase	VERB
eistud-25693	123	12	too	too	ADV
eistud-25693	123	13	,	,	PUNCT
eistud-25693	123	14	and	and	CCONJ
eistud-25693	123	15	this	this	PRON
eistud-25693	123	16	will	will	AUX
eistud-25693	123	17	need	need	VERB
eistud-25693	123	18	to	to	PART
eistud-25693	123	19	be	be	AUX
eistud-25693	123	20	reversed	reverse	VERB
eistud-25693	123	21	when	when	SCONJ
eistud-25693	123	22	recovery	recovery	NOUN
eistud-25693	123	23	takes	take	VERB
eistud-25693	123	24	hold	hold	NOUN
eistud-25693	123	25	.	.	PUNCT
eistud-25693	124	1	as	as	SCONJ
eistud-25693	124	2	indicated	indicate	VERB
eistud-25693	124	3	by	by	ADP
eistud-25693	124	4	figure	figure	NOUN
eistud-25693	124	5	3	3	NUM
eistud-25693	124	6	,	,	PUNCT
eistud-25693	124	7	the	the	DET
eistud-25693	124	8	projected	project	VERB
eistud-25693	124	9	increase	increase	NOUN
eistud-25693	124	10	in	in	ADP
eistud-25693	124	11	public	public	ADJ
eistud-25693	124	12	debt	debt	NOUN
eistud-25693	124	13	–	–	PUNCT
eistud-25693	124	14	about	about	ADV
eistud-25693	124	15	20	20	NUM
eistud-25693	124	16	%	%	NOUN
eistud-25693	124	17	of	of	ADP
eistud-25693	124	18	gdp	gdp	NOUN
eistud-25693	124	19	to	to	PART
eistud-25693	124	20	end	end	VERB
eistud-25693	124	21	2010	2010	NUM
eistud-25693	124	22	–	–	PUNCT
eistud-25693	124	23	is	be	AUX
eistud-25693	124	24	typical	typical	ADJ
eistud-25693	124	25	for	for	ADP
eistud-25693	124	26	a	a	DET
eistud-25693	124	27	financial	financial	ADJ
eistud-25693	124	28	crisis	crisis	NOUN
eistud-25693	124	29	episode	episode	NOUN
eistud-25693	124	30	.	.	PUNCT
eistud-25693	125	1	however	however	ADV
eistud-25693	125	2	,	,	PUNCT
eistud-25693	125	3	the	the	DET
eistud-25693	125	4	jumping	jump	VERB
eistud-25693	125	5	-	-	PUNCT
eistud-25693	125	6	off	off	ADP
eistud-25693	125	7	point	point	NOUN
eistud-25693	125	8	is	be	AUX
eistud-25693	125	9	considerably	considerably	ADV
eistud-25693	125	10	higher	high	ADJ
eistud-25693	125	11	than	than	ADP
eistud-25693	125	12	in	in	ADP
eistud-25693	125	13	the	the	DET
eistud-25693	125	14	past	past	NOUN
eistud-25693	125	15	.	.	PUNCT
eistud-25693	126	1	source	source	NOUN
eistud-25693	126	2	:	:	PUNCT
eistud-25693	126	3	voxeu.org	voxeu.org	X
eistud-25693	126	4	(	(	PUNCT
eistud-25693	126	5	2009	2009	NUM
eistud-25693	126	6	)	)	PUNCT
eistud-25693	126	7	.	.	PUNCT
eistud-25693	127	1	figure	figure	NOUN
eistud-25693	127	2	1	1	NUM
eistud-25693	127	3	.	.	PUNCT
eistud-25693	128	1	the	the	DET
eistud-25693	128	2	fiscal	fiscal	ADJ
eistud-25693	128	3	position	position	NOUN
eistud-25693	128	4	relative	relative	ADJ
eistud-25693	128	5	to	to	ADP
eistud-25693	128	6	previous	previous	ADJ
eistud-25693	128	7	banking	banking	NOUN
eistud-25693	128	8	crises	crisis	NOUN
eistud-25693	128	9	a	a	DET
eistud-25693	128	10	recent	recent	ADJ
eistud-25693	128	11	imf	imf	PROPN
eistud-25693	128	12	paper	paper	NOUN
eistud-25693	128	13	stated	state	VERB
eistud-25693	128	14	,	,	PUNCT
eistud-25693	128	15	however	however	ADV
eistud-25693	128	16	,	,	PUNCT
eistud-25693	128	17	that	that	SCONJ
eistud-25693	128	18	‘	'	PUNCT
eistud-25693	128	19	we	we	PRON
eistud-25693	128	20	find	find	VERB
eistud-25693	128	21	evidence	evidence	NOUN
eistud-25693	128	22	that	that	PRON
eistud-25693	128	23	lower	low	ADJ
eistud-25693	128	24	corporate	corporate	ADJ
eistud-25693	128	25	income	income	NOUN
eistud-25693	128	26	tax	tax	NOUN
eistud-25693	128	27	rates	rate	NOUN
eistud-25693	128	28	and	and	CCONJ
eistud-25693	128	29	longer	long	ADJ
eistud-25693	128	30	“	"	PUNCT
eistud-25693	128	31	tax	tax	NOUN
eistud-25693	128	32	holidays	holiday	NOUN
eistud-25693	128	33	”	"	PUNCT
eistud-25693	128	34	are	be	AUX
eistud-25693	128	35	effective	effective	ADJ
eistud-25693	128	36	in	in	ADP
eistud-25693	128	37	attracting	attract	VERB
eistud-25693	128	38	foreign	foreign	ADJ
eistud-25693	128	39	direct	direct	ADJ
eistud-25693	128	40	investment	investment	NOUN
eistud-25693	128	41	(	(	PUNCT
eistud-25693	128	42	fdi	fdi	NOUN
eistud-25693	128	43	)	)	PUNCT
eistud-25693	128	44	,	,	PUNCT
eistud-25693	128	45	but	but	CCONJ
eistud-25693	128	46	not	not	PART
eistud-25693	128	47	in	in	ADP
eistud-25693	128	48	boosting	boost	VERB
eistud-25693	128	49	gross	gross	ADJ
eistud-25693	128	50	private	private	ADJ
eistud-25693	128	51	fixed	fix	VERB
eistud-25693	128	52	capital	capital	NOUN
eistud-25693	128	53	formation	formation	NOUN
eistud-25693	128	54	or	or	CCONJ
eistud-25693	128	55	growth	growth	NOUN
eistud-25693	128	56	.	.	PUNCT
eistud-25693	129	1	in	in	ADP
eistud-25693	129	2	other	other	ADJ
eistud-25693	129	3	words	word	NOUN
eistud-25693	129	4	,	,	PUNCT
eistud-25693	129	5	such	such	ADJ
eistud-25693	129	6	tax	tax	NOUN
eistud-25693	129	7	cuts	cut	NOUN
eistud-25693	129	8	generate	generate	VERB
eistud-25693	129	9	initial	initial	ADJ
eistud-25693	129	10	interest	interest	NOUN
eistud-25693	129	11	and	and	CCONJ
eistud-25693	129	12	investment	investment	NOUN
eistud-25693	129	13	but	but	CCONJ
eistud-25693	129	14	not	not	PART
eistud-25693	129	15	long	long	ADJ
eistud-25693	129	16	-	-	PUNCT
eistud-25693	129	17	term	term	NOUN
eistud-25693	129	18	commitment	commitment	NOUN
eistud-25693	129	19	.	.	PUNCT
eistud-25693	130	1	issn	issn	PROPN
eistud-25693	130	2	1822	1822	NUM
eistud-25693	130	3	-	-	SYM
eistud-25693	130	4	8402	8402	NUM
eistud-25693	130	5	european	european	ADJ
eistud-25693	130	6	integration	integration	NOUN
eistud-25693	130	7	studies	study	NOUN
eistud-25693	130	8	.	.	PUNCT
eistud-25693	131	1	2010	2010	NUM
eistud-25693	131	2	.	.	PUNCT
eistud-25693	132	1	no	no	DET
eistud-25693	132	2	4	4	NUM
eistud-25693	132	3	101	101	NUM
eistud-25693	132	4	conclusions	conclusion	NOUN
eistud-25693	132	5	eu	eu	PROPN
eistud-25693	132	6	member	member	PROPN
eistud-25693	132	7	states	state	NOUN
eistud-25693	132	8	participating	participate	VERB
eistud-25693	132	9	in	in	ADP
eistud-25693	132	10	emu	emu	PROPN
eistud-25693	132	11	have	have	AUX
eistud-25693	132	12	given	give	VERB
eistud-25693	132	13	up	up	ADP
eistud-25693	132	14	the	the	DET
eistud-25693	132	15	possibility	possibility	NOUN
eistud-25693	132	16	of	of	ADP
eistud-25693	132	17	an	an	DET
eistud-25693	132	18	independent	independent	ADJ
eistud-25693	132	19	monetary	monetary	ADJ
eistud-25693	132	20	policy	policy	NOUN
eistud-25693	132	21	.	.	PUNCT
eistud-25693	133	1	therefore	therefore	ADV
eistud-25693	133	2	,	,	PUNCT
eistud-25693	133	3	they	they	PRON
eistud-25693	133	4	have	have	VERB
eistud-25693	133	5	fewer	few	ADJ
eistud-25693	133	6	policy	policy	NOUN
eistud-25693	133	7	options	option	NOUN
eistud-25693	133	8	,	,	PUNCT
eistud-25693	133	9	so	so	SCONJ
eistud-25693	133	10	they	they	PRON
eistud-25693	133	11	might	might	AUX
eistud-25693	133	12	have	have	VERB
eistud-25693	133	13	incentives	incentive	NOUN
eistud-25693	133	14	to	to	PART
eistud-25693	133	15	use	use	VERB
eistud-25693	133	16	taxes	taxis	NOUN
eistud-25693	133	17	to	to	PART
eistud-25693	133	18	achieve	achieve	VERB
eistud-25693	133	19	competitive	competitive	ADJ
eistud-25693	133	20	advantages	advantage	NOUN
eistud-25693	133	21	,	,	PUNCT
eistud-25693	133	22	which	which	PRON
eistud-25693	133	23	may	may	AUX
eistud-25693	133	24	intensify	intensify	VERB
eistud-25693	133	25	tax	tax	NOUN
eistud-25693	133	26	competition	competition	NOUN
eistud-25693	133	27	.	.	PUNCT
eistud-25693	134	1	however	however	ADV
eistud-25693	134	2	,	,	PUNCT
eistud-25693	134	3	tax	tax	NOUN
eistud-25693	134	4	burdens	burden	NOUN
eistud-25693	134	5	in	in	ADP
eistud-25693	134	6	the	the	DET
eistud-25693	134	7	eu	eu	PROPN
eistud-25693	134	8	increased	increase	VERB
eistud-25693	134	9	on	on	ADP
eistud-25693	134	10	average	average	ADJ
eistud-25693	134	11	by	by	ADP
eistud-25693	134	12	almost	almost	ADV
eistud-25693	134	13	50	50	NUM
eistud-25693	134	14	%	%	NOUN
eistud-25693	134	15	in	in	ADP
eistud-25693	134	16	the	the	DET
eistud-25693	134	17	past	past	ADJ
eistud-25693	134	18	35	35	NUM
eistud-25693	134	19	years	year	NOUN
eistud-25693	134	20	,	,	PUNCT
eistud-25693	134	21	while	while	SCONJ
eistud-25693	134	22	they	they	PRON
eistud-25693	134	23	did	do	AUX
eistud-25693	134	24	not	not	PART
eistud-25693	134	25	converge	converge	VERB
eistud-25693	134	26	.	.	PUNCT
eistud-25693	135	1	since	since	SCONJ
eistud-25693	135	2	capital	capital	NOUN
eistud-25693	135	3	is	be	AUX
eistud-25693	135	4	much	much	ADV
eistud-25693	135	5	more	more	ADV
eistud-25693	135	6	mobile	mobile	ADJ
eistud-25693	135	7	than	than	ADP
eistud-25693	135	8	labor	labor	NOUN
eistud-25693	135	9	it	it	PRON
eistud-25693	135	10	can	can	AUX
eistud-25693	135	11	be	be	AUX
eistud-25693	135	12	expected	expect	VERB
eistud-25693	135	13	that	that	SCONJ
eistud-25693	135	14	the	the	DET
eistud-25693	135	15	tax	tax	NOUN
eistud-25693	135	16	burden	burden	NOUN
eistud-25693	135	17	has	have	AUX
eistud-25693	135	18	partly	partly	ADV
eistud-25693	135	19	shifted	shift	VERB
eistud-25693	135	20	from	from	ADP
eistud-25693	135	21	capital	capital	NOUN
eistud-25693	135	22	to	to	ADP
eistud-25693	135	23	labor	labor	NOUN
eistud-25693	135	24	.	.	PUNCT
eistud-25693	136	1	yet	yet	ADV
eistud-25693	136	2	,	,	PUNCT
eistud-25693	136	3	there	there	PRON
eistud-25693	136	4	is	be	VERB
eistud-25693	136	5	no	no	DET
eistud-25693	136	6	evidence	evidence	NOUN
eistud-25693	136	7	for	for	ADP
eistud-25693	136	8	a	a	DET
eistud-25693	136	9	“	"	PUNCT
eistud-25693	136	10	race	race	NOUN
eistud-25693	136	11	to	to	ADP
eistud-25693	136	12	the	the	DET
eistud-25693	136	13	bottom	bottom	NOUN
eistud-25693	136	14	”	"	PUNCT
eistud-25693	136	15	.	.	PUNCT
eistud-25693	137	1	countries	country	NOUN
eistud-25693	137	2	have	have	AUX
eistud-25693	137	3	implemented	implement	VERB
eistud-25693	137	4	strong	strong	ADJ
eistud-25693	137	5	policy	policy	NOUN
eistud-25693	137	6	responses	response	NOUN
eistud-25693	137	7	to	to	ADP
eistud-25693	137	8	the	the	DET
eistud-25693	137	9	crisis	crisis	NOUN
eistud-25693	137	10	.	.	PUNCT
eistud-25693	138	1	in	in	ADP
eistud-25693	138	2	particular	particular	ADJ
eistud-25693	138	3	,	,	PUNCT
eistud-25693	138	4	many	many	ADJ
eistud-25693	138	5	countries	country	NOUN
eistud-25693	138	6	have	have	AUX
eistud-25693	138	7	taken	take	VERB
eistud-25693	138	8	tax	tax	NOUN
eistud-25693	138	9	measures	measure	NOUN
eistud-25693	138	10	as	as	ADP
eistud-25693	138	11	part	part	NOUN
eistud-25693	138	12	of	of	ADP
eistud-25693	138	13	broader	broad	ADJ
eistud-25693	138	14	fiscal	fiscal	ADJ
eistud-25693	138	15	stimulus	stimulus	ADJ
eistud-25693	138	16	packages	package	NOUN
eistud-25693	138	17	.	.	PUNCT
eistud-25693	139	1	they	they	PRON
eistud-25693	139	2	have	have	AUX
eistud-25693	139	3	however	however	ADV
eistud-25693	139	4	come	come	VERB
eistud-25693	139	5	short	short	ADV
eistud-25693	139	6	of	of	ADP
eistud-25693	139	7	changing	change	VERB
eistud-25693	139	8	tax	tax	NOUN
eistud-25693	139	9	systems	system	NOUN
eistud-25693	139	10	.	.	PUNCT
eistud-25693	140	1	two	two	NUM
eistud-25693	140	2	issues	issue	NOUN
eistud-25693	140	3	have	have	AUX
eistud-25693	140	4	attracted	attract	VERB
eistud-25693	140	5	some	some	DET
eistud-25693	140	6	attention	attention	NOUN
eistud-25693	140	7	.	.	PUNCT
eistud-25693	141	1	the	the	DET
eistud-25693	141	2	idea	idea	NOUN
eistud-25693	141	3	of	of	ADP
eistud-25693	141	4	a	a	DET
eistud-25693	141	5	transaction	transaction	NOUN
eistud-25693	141	6	tax	tax	NOUN
eistud-25693	141	7	to	to	PART
eistud-25693	141	8	prevent	prevent	VERB
eistud-25693	141	9	speculative	speculative	ADJ
eistud-25693	141	10	bubbles	bubble	NOUN
eistud-25693	141	11	is	be	AUX
eistud-25693	141	12	not	not	PART
eistud-25693	141	13	recent	recent	ADJ
eistud-25693	141	14	.	.	PUNCT
eistud-25693	142	1	for	for	ADP
eistud-25693	142	2	its	its	PRON
eistud-25693	142	3	proponents	proponent	NOUN
eistud-25693	142	4	,	,	PUNCT
eistud-25693	142	5	such	such	ADJ
eistud-25693	142	6	tax	tax	NOUN
eistud-25693	142	7	would	would	AUX
eistud-25693	142	8	reduce	reduce	VERB
eistud-25693	142	9	volatility	volatility	NOUN
eistud-25693	142	10	and	and	CCONJ
eistud-25693	142	11	bring	bring	VERB
eistud-25693	142	12	additional	additional	ADJ
eistud-25693	142	13	tax	tax	NOUN
eistud-25693	142	14	revenues	revenue	NOUN
eistud-25693	142	15	.	.	PUNCT
eistud-25693	143	1	a	a	DET
eistud-25693	143	2	review	review	NOUN
eistud-25693	143	3	of	of	ADP
eistud-25693	143	4	the	the	DET
eistud-25693	143	5	existing	exist	VERB
eistud-25693	143	6	theoretical	theoretical	ADJ
eistud-25693	143	7	and	and	CCONJ
eistud-25693	143	8	empirical	empirical	ADJ
eistud-25693	143	9	literature	literature	NOUN
eistud-25693	143	10	shows	show	NOUN
eistud-25693	143	11	however	however	ADV
eistud-25693	143	12	mixed	mixed	ADJ
eistud-25693	143	13	results	result	NOUN
eistud-25693	143	14	and	and	CCONJ
eistud-25693	143	15	does	do	AUX
eistud-25693	143	16	not	not	PART
eistud-25693	143	17	exclude	exclude	VERB
eistud-25693	143	18	that	that	SCONJ
eistud-25693	143	19	such	such	DET
eistud-25693	143	20	a	a	DET
eistud-25693	143	21	tax	tax	NOUN
eistud-25693	143	22	would	would	AUX
eistud-25693	143	23	instead	instead	ADV
eistud-25693	143	24	increase	increase	VERB
eistud-25693	143	25	volatility	volatility	NOUN
eistud-25693	143	26	.	.	PUNCT
eistud-25693	144	1	a	a	DET
eistud-25693	144	2	promising	promising	ADJ
eistud-25693	144	3	avenue	avenue	NOUN
eistud-25693	144	4	is	be	AUX
eistud-25693	144	5	the	the	DET
eistud-25693	144	6	development	development	NOUN
eistud-25693	144	7	of	of	ADP
eistud-25693	144	8	tax	tax	NOUN
eistud-25693	144	9	systems	system	NOUN
eistud-25693	144	10	that	that	PRON
eistud-25693	144	11	are	be	AUX
eistud-25693	144	12	more	more	ADV
eistud-25693	144	13	neutral	neutral	ADJ
eistud-25693	144	14	with	with	ADP
eistud-25693	144	15	regards	regard	NOUN
eistud-25693	144	16	to	to	ADP
eistud-25693	144	17	the	the	DET
eistud-25693	144	18	source	source	NOUN
eistud-25693	144	19	of	of	ADP
eistud-25693	144	20	financing	financing	NOUN
eistud-25693	144	21	as	as	ADP
eistud-25693	144	22	existing	exist	VERB
eistud-25693	144	23	systems	system	NOUN
eistud-25693	144	24	render	render	VERB
eistud-25693	144	25	debt	debt	NOUN
eistud-25693	144	26	more	more	ADJ
eistud-25693	144	27	tax	tax	NOUN
eistud-25693	144	28	-	-	PUNCT
eistud-25693	144	29	attractive	attractive	ADJ
eistud-25693	144	30	,	,	PUNCT
eistud-25693	144	31	possibly	possibly	ADV
eistud-25693	144	32	leading	lead	VERB
eistud-25693	144	33	to	to	ADP
eistud-25693	144	34	too	too	ADV
eistud-25693	144	35	high	high	ADJ
eistud-25693	144	36	levels	level	NOUN
eistud-25693	144	37	of	of	ADP
eistud-25693	144	38	leverage	leverage	NOUN
eistud-25693	144	39	.	.	PUNCT
eistud-25693	145	1	eu	eu	PROPN
eistud-25693	145	2	decision	decision	NOUN
eistud-25693	145	3	-	-	PUNCT
eistud-25693	145	4	making	making	NOUN
eistud-25693	145	5	on	on	ADP
eistud-25693	145	6	taxation	taxation	NOUN
eistud-25693	145	7	still	still	ADV
eistud-25693	145	8	requires	require	VERB
eistud-25693	145	9	unanimity	unanimity	NOUN
eistud-25693	145	10	making	make	VERB
eistud-25693	145	11	progress	progress	NOUN
eistud-25693	145	12	in	in	ADP
eistud-25693	145	13	tax	tax	NOUN
eistud-25693	145	14	harmonization	harmonization	NOUN
eistud-25693	145	15	a	a	DET
eistud-25693	145	16	difficult	difficult	ADJ
eistud-25693	145	17	and	and	CCONJ
eistud-25693	145	18	cumbersome	cumbersome	ADJ
eistud-25693	145	19	process	process	NOUN
eistud-25693	145	20	.	.	PUNCT
eistud-25693	146	1	so	so	ADV
eistud-25693	146	2	far	far	ADV
eistud-25693	146	3	,	,	PUNCT
eistud-25693	146	4	the	the	DET
eistud-25693	146	5	achievements	achievement	NOUN
eistud-25693	146	6	with	with	ADP
eistud-25693	146	7	regard	regard	NOUN
eistud-25693	146	8	to	to	ADP
eistud-25693	146	9	tax	tax	NOUN
eistud-25693	146	10	harmonization	harmonization	NOUN
eistud-25693	146	11	in	in	ADP
eistud-25693	146	12	the	the	DET
eistud-25693	146	13	eu	eu	PROPN
eistud-25693	146	14	have	have	AUX
eistud-25693	146	15	been	be	AUX
eistud-25693	146	16	most	most	ADV
eistud-25693	146	17	pronounced	pronounce	VERB
eistud-25693	146	18	in	in	ADP
eistud-25693	146	19	the	the	DET
eistud-25693	146	20	field	field	NOUN
eistud-25693	146	21	of	of	ADP
eistud-25693	146	22	indirect	indirect	ADJ
eistud-25693	146	23	taxes	taxis	NOUN
eistud-25693	146	24	,	,	PUNCT
eistud-25693	146	25	in	in	ADP
eistud-25693	146	26	particular	particular	ADJ
eistud-25693	146	27	the	the	DET
eistud-25693	146	28	vat	vat	NOUN
eistud-25693	146	29	.	.	PUNCT
eistud-25693	147	1	minimum	minimum	ADJ
eistud-25693	147	2	rates	rate	NOUN
eistud-25693	147	3	have	have	AUX
eistud-25693	147	4	been	be	AUX
eistud-25693	147	5	set	set	VERB
eistud-25693	147	6	,	,	PUNCT
eistud-25693	147	7	but	but	CCONJ
eistud-25693	147	8	no	no	DET
eistud-25693	147	9	maximum	maximum	ADJ
eistud-25693	147	10	rates	rate	NOUN
eistud-25693	147	11	.	.	PUNCT
eistud-25693	148	1	as	as	ADP
eistud-25693	148	2	a	a	DET
eistud-25693	148	3	result	result	NOUN
eistud-25693	148	4	,	,	PUNCT
eistud-25693	148	5	vat	vat	NOUN
eistud-25693	148	6	rates	rate	NOUN
eistud-25693	148	7	differ	differ	VERB
eistud-25693	148	8	across	across	ADP
eistud-25693	148	9	eu	eu	PROPN
eistud-25693	148	10	member	member	NOUN
eistud-25693	148	11	states	state	NOUN
eistud-25693	148	12	.	.	PUNCT
eistud-25693	149	1	moreover	moreover	ADV
eistud-25693	149	2	,	,	PUNCT
eistud-25693	149	3	vat	vat	NOUN
eistud-25693	149	4	tax	tax	NOUN
eistud-25693	149	5	bases	basis	NOUN
eistud-25693	149	6	differ	differ	VERB
eistud-25693	149	7	between	between	ADP
eistud-25693	149	8	member	member	NOUN
eistud-25693	149	9	states	state	NOUN
eistud-25693	149	10	because	because	SCONJ
eistud-25693	149	11	of	of	ADP
eistud-25693	149	12	derogations	derogation	NOUN
eistud-25693	149	13	and	and	CCONJ
eistud-25693	149	14	exemptions	exemption	NOUN
eistud-25693	149	15	.	.	PUNCT
eistud-25693	150	1	less	less	ADJ
eistud-25693	150	2	progress	progress	NOUN
eistud-25693	150	3	has	have	AUX
eistud-25693	150	4	been	be	AUX
eistud-25693	150	5	achieved	achieve	VERB
eistud-25693	150	6	with	with	ADP
eistud-25693	150	7	regard	regard	NOUN
eistud-25693	150	8	to	to	ADP
eistud-25693	150	9	harmonization	harmonization	NOUN
eistud-25693	150	10	of	of	ADP
eistud-25693	150	11	excise	excise	NOUN
eistud-25693	150	12	taxes	taxis	NOUN
eistud-25693	150	13	.	.	PUNCT
eistud-25693	151	1	harmonization	harmonization	NOUN
eistud-25693	151	2	in	in	ADP
eistud-25693	151	3	this	this	DET
eistud-25693	151	4	field	field	NOUN
eistud-25693	151	5	has	have	AUX
eistud-25693	151	6	been	be	AUX
eistud-25693	151	7	very	very	ADV
eistud-25693	151	8	slow	slow	ADJ
eistud-25693	151	9	and	and	CCONJ
eistud-25693	151	10	often	often	ADV
eistud-25693	151	11	spontaneous	spontaneous	ADJ
eistud-25693	151	12	.	.	PUNCT
eistud-25693	152	1	governments	government	NOUN
eistud-25693	152	2	should	should	AUX
eistud-25693	152	3	address	address	VERB
eistud-25693	152	4	substantive	substantive	ADJ
eistud-25693	152	5	issues	issue	NOUN
eistud-25693	152	6	of	of	ADP
eistud-25693	152	7	tax	tax	NOUN
eistud-25693	152	8	law	law	NOUN
eistud-25693	152	9	that	that	PRON
eistud-25693	152	10	cause	cause	VERB
eistud-25693	152	11	distortions	distortion	NOUN
eistud-25693	152	12	,	,	PUNCT
eistud-25693	152	13	rather	rather	ADV
eistud-25693	152	14	than	than	ADP
eistud-25693	152	15	relying	rely	VERB
eistud-25693	152	16	on	on	ADP
eistud-25693	152	17	headline	headline	NOUN
eistud-25693	152	18	corporate	corporate	ADJ
eistud-25693	152	19	tax	tax	NOUN
eistud-25693	152	20	rates	rate	NOUN
eistud-25693	152	21	and	and	CCONJ
eistud-25693	152	22	‘	'	PUNCT
eistud-25693	152	23	holidays	holiday	NOUN
eistud-25693	152	24	’	'	PUNCT
eistud-25693	152	25	to	to	PART
eistud-25693	152	26	attract	attract	VERB
eistud-25693	152	27	fdi	fdi	NOUN
eistud-25693	152	28	.	.	PUNCT
eistud-25693	153	1	the	the	DET
eistud-25693	153	2	system	system	NOUN
eistud-25693	153	3	should	should	AUX
eistud-25693	153	4	be	be	AUX
eistud-25693	153	5	kept	keep	VERB
eistud-25693	153	6	as	as	ADV
eistud-25693	153	7	simple	simple	ADJ
eistud-25693	153	8	and	and	CCONJ
eistud-25693	153	9	homogeneous	homogeneous	ADJ
eistud-25693	153	10	as	as	ADP
eistud-25693	153	11	possible	possible	ADJ
eistud-25693	153	12	in	in	ADP
eistud-25693	153	13	order	order	NOUN
eistud-25693	153	14	to	to	PART
eistud-25693	153	15	provide	provide	VERB
eistud-25693	153	16	the	the	DET
eistud-25693	153	17	certainty	certainty	NOUN
eistud-25693	153	18	that	that	SCONJ
eistud-25693	153	19	business	business	NOUN
eistud-25693	153	20	needs	need	NOUN
eistud-25693	153	21	.	.	PUNCT
eistud-25693	154	1	references	reference	NOUN
eistud-25693	154	2	“	"	PUNCT
eistud-25693	154	3	economic	economic	ADJ
eistud-25693	154	4	crisis	crisis	NOUN
eistud-25693	154	5	in	in	ADP
eistud-25693	154	6	europe	europe	PROPN
eistud-25693	154	7	:	:	PUNCT
eistud-25693	154	8	causes	cause	NOUN
eistud-25693	154	9	,	,	PUNCT
eistud-25693	154	10	consequences	consequence	NOUN
eistud-25693	154	11	and	and	CCONJ
eistud-25693	154	12	responses	response	NOUN
eistud-25693	154	13	”	"	PUNCT
eistud-25693	154	14	p.	p.	NOUN
eistud-25693	154	15	108	108	NUM
eistud-25693	154	16	.	.	PUNCT
eistud-25693	155	1	european	european	PROPN
eistud-25693	155	2	commision	commision	PROPN
eistud-25693	155	3	,	,	PUNCT
eistud-25693	155	4	luxemburg	luxemburg	PROPN
eistud-25693	155	5	,	,	PUNCT
eistud-25693	155	6	2009	2009	NUM
eistud-25693	155	7	.	.	PUNCT
eistud-25693	156	1	oecd	oecd	PROPN
eistud-25693	156	2	,	,	PUNCT
eistud-25693	156	3	1998	1998	NUM
eistud-25693	156	4	,	,	PUNCT
eistud-25693	156	5	“	"	PUNCT
eistud-25693	156	6	harmful	harmful	ADJ
eistud-25693	156	7	tax	tax	NOUN
eistud-25693	156	8	competition	competition	NOUN
eistud-25693	156	9	–	–	PUNCT
eistud-25693	156	10	an	an	DET
eistud-25693	156	11	emerging	emerge	VERB
eistud-25693	156	12	global	global	ADJ
eistud-25693	156	13	issue	issue	NOUN
eistud-25693	156	14	”	"	PUNCT
eistud-25693	156	15	,	,	PUNCT
eistud-25693	156	16	oecd	oecd	PROPN
eistud-25693	156	17	.	.	PROPN
eistud-25693	156	18	european	european	PROPN
eistud-25693	156	19	union	union	PROPN
eistud-25693	156	20	law	law	PROPN
eistud-25693	156	21	.	.	PUNCT
eistud-25693	157	1	seminars	seminar	NOUN
eistud-25693	157	2	,	,	PUNCT
eistud-25693	157	3	legal	legal	ADJ
eistud-25693	157	4	information	information	NOUN
eistud-25693	157	5	center	center	NOUN
eistud-25693	157	6	,	,	PUNCT
eistud-25693	157	7	vilnius	vilnius	NOUN
eistud-25693	157	8	2006	2006	NUM
eistud-25693	157	9	the	the	DET
eistud-25693	157	10	role	role	NOUN
eistud-25693	157	11	of	of	ADP
eistud-25693	157	12	fiscal	fiscal	ADJ
eistud-25693	157	13	instruments	instrument	NOUN
eistud-25693	157	14	in	in	ADP
eistud-25693	157	15	environmental	environmental	ADJ
eistud-25693	157	16	policy	policy	NOUN
eistud-25693	157	17	http://ec.europa.eu/taxation_customs/resources/	http://ec.europa.eu/taxation_customs/resources/	NOUN
eistud-25693	157	18	documents	document	NOUN
eistud-25693	157	19	/	/	SYM
eistud-25693	157	20	taxation	taxation	NOUN
eistud-25693	157	21	/	/	SYM
eistud-25693	157	22	gen_info	gen_info	NOUN
eistud-25693	157	23	/	/	SYM
eistud-25693	157	24	economic_analysis/	economic_analysis/	NOUN
eistud-25693	157	25	tax_papers	tax_paper	NOUN
eistud-25693	157	26	/	/	SYM
eistud-25693	157	27	taxation_paper_19.pdf	taxation_paper_19.pdf	PROPN
eistud-25693	157	28	daniel	daniel	PROPN
eistud-25693	157	29	j.	j.	PROPN
eistud-25693	157	30	mitchel	mitchel	PROPN
eistud-25693	157	31	.	.	PUNCT
eistud-25693	158	1	the	the	DET
eistud-25693	158	2	global	global	ADJ
eistud-25693	158	3	tax	tax	NOUN
eistud-25693	158	4	police	police	NOUN
eistud-25693	158	5	:	:	PUNCT
eistud-25693	158	6	europe	europe	PROPN
eistud-25693	158	7	’s	’s	PART
eistud-25693	158	8	tax	tax	NOUN
eistud-25693	158	9	“	"	PUNCT
eistud-25693	158	10	harmonization	harmonization	NOUN
eistud-25693	158	11	”	"	PUNCT
eistud-25693	158	12	is	be	AUX
eistud-25693	158	13	a	a	DET
eistud-25693	158	14	smokescreen	smokescreen	NOUN
eistud-25693	158	15	to	to	PART
eistud-25693	158	16	raise	raise	VERB
eistud-25693	158	17	taxes	taxis	NOUN
eistud-25693	158	18	http://www.capmag.com/article.asp?id=1346	http://www.capmag.com/article.asp?id=1346	ADJ
eistud-25693	158	19	edward	edward	NOUN
eistud-25693	158	20	cartwright	cartwright	PROPN
eistud-25693	158	21	and	and	CCONJ
eistud-25693	158	22	myrna	myrna	PROPN
eistud-25693	158	23	wooders	wooder	NOUN
eistud-25693	158	24	,	,	PUNCT
eistud-25693	158	25	the	the	DET
eistud-25693	158	26	law	law	NOUN
eistud-25693	158	27	of	of	ADP
eistud-25693	158	28	demand	demand	NOUN
eistud-25693	158	29	in	in	ADP
eistud-25693	158	30	tiebout	tiebout	NOUN
eistud-25693	158	31	economies	economy	NOUN
eistud-25693	158	32	http://www.vanderbilt.edu/econ/wparchive/	http://www.vanderbilt.edu/econ/wparchive/	PROPN
eistud-25693	158	33	workpaper	workpaper	NOUN
eistud-25693	158	34	/	/	SYM
eistud-25693	158	35	vu05	vu05	PROPN
eistud-25693	158	36	-	-	PUNCT
eistud-25693	158	37	w27.pdf	w27.pdf	NOUN
eistud-25693	158	38	economic	economic	ADJ
eistud-25693	158	39	crisis	crisis	NOUN
eistud-25693	158	40	in	in	ADP
eistud-25693	158	41	europe	europe	PROPN
eistud-25693	158	42	:	:	PUNCT
eistud-25693	158	43	couse	couse	ADJ
eistud-25693	158	44	,	,	PUNCT
eistud-25693	158	45	consequences	consequence	NOUN
eistud-25693	158	46	and	and	CCONJ
eistud-25693	158	47	responces	responce	NOUN
eistud-25693	158	48	http://www.britannica.com/ebchecked/	http://www.britannica.com/ebchecked/	ADP
eistud-25693	158	49	topic/584578	topic/584578	PROPN
eistud-25693	158	50	/	/	SYM
eistud-25693	158	51	taxation/72010	taxation/72010	PROPN
eistud-25693	158	52	/	/	SYM
eistud-25693	158	53	principles	principle	NOUN
eistud-25693	158	54	-	-	PUNCT
eistud-25693	158	55	of	of	ADP
eistud-25693	158	56	-	-	PUNCT
eistud-25693	158	57	taxation	taxation	NOUN
eistud-25693	158	58	court	court	NOUN
eistud-25693	158	59	’s	’s	PART
eistud-25693	158	60	rulings	ruling	NOUN
eistud-25693	158	61	,	,	PUNCT
eistud-25693	158	62	general	general	ADJ
eistud-25693	158	63	eu	eu	PROPN
eistud-25693	158	64	taxation	taxation	NOUN
eistud-25693	158	65	principles	principle	NOUN
eistud-25693	158	66	in	in	ADP
eistud-25693	158	67	the	the	DET
eistud-25693	158	68	area	area	NOUN
eistud-25693	158	69	of	of	ADP
eistud-25693	158	70	direct	direct	ADJ
eistud-25693	158	71	taxation	taxation	NOUN
eistud-25693	158	72	.	.	PUNCT
eistud-25693	159	1	brussels	brussels	PROPN
eistud-25693	159	2	,	,	PUNCT
eistud-25693	159	3	7	7	NUM
eistud-25693	159	4	june	june	PROPN
eistud-25693	159	5	2006	2006	NUM
eistud-25693	159	6	dieter	dieter	NOUN
eistud-25693	159	7	kischel	kischel	PROPN
eistud-25693	159	8	,	,	PUNCT
eistud-25693	159	9	taxud	taxud	VERB
eistud-25693	159	10	e3	e3	NOUN
eistud-25693	159	11	http://www.abgsgov.tr/tarama/tarama_files/16/	http://www.abgsgov.tr/tarama/tarama_files/16/	PROPN
eistud-25693	159	12	sc16exp_court%20cases%20direct%20tax.pdf	sc16exp_court%20cases%20direct%20tax.pdf	PROPN
eistud-25693	159	13	comments	comment	NOUN
eistud-25693	159	14	on	on	ADP
eistud-25693	159	15	the	the	DET
eistud-25693	159	16	structure	structure	NOUN
eistud-25693	159	17	and	and	CCONJ
eistud-25693	159	18	rates	rate	NOUN
eistud-25693	159	19	of	of	ADP
eistud-25693	159	20	excise	excise	NOUN
eistud-25693	159	21	duty	duty	NOUN
eistud-25693	159	22	applied	apply	VERB
eistud-25693	159	23	on	on	ADP
eistud-25693	159	24	cigarettes	cigarette	NOUN
eistud-25693	159	25	and	and	CCONJ
eistud-25693	159	26	other	other	ADJ
eistud-25693	159	27	manufactured	manufacture	VERB
eistud-25693	159	28	tobacco	tobacco	NOUN
eistud-25693	159	29	.	.	PUNCT
eistud-25693	160	1	lithuanian	lithuanian	PROPN
eistud-25693	160	2	free	free	PROPN
eistud-25693	160	3	market	market	PROPN
eistud-25693	160	4	institute	institute	NOUN
eistud-25693	160	5	|	|	ADV
eistud-25693	160	6	05	05	NUM
eistud-25693	160	7	-	-	SYM
eistud-25693	160	8	31	31	NUM
eistud-25693	160	9	-	-	PUNCT
eistud-25693	160	10	2007	2007	NUM
eistud-25693	160	11	http://ec.europa.eu/taxation_customs/resources/	http://ec.europa.eu/taxation_customs/resources/	NOUN
eistud-25693	160	12	documents	document	NOUN
eistud-25693	160	13	/	/	SYM
eistud-25693	160	14	common	common	ADJ
eistud-25693	160	15	/	/	SYM
eistud-25693	160	16	consultations	consultation	NOUN
eistud-25693	160	17	/	/	SYM
eistud-25693	160	18	tax/	tax/	NOUN
eistud-25693	160	19	tobacco/39lit.pdf	tobacco/39lit.pdf	PROPN
eistud-25693	160	20	tax	tax	NOUN
eistud-25693	160	21	after	after	ADP
eistud-25693	160	22	financial	financial	ADJ
eistud-25693	160	23	crisis	crisis	NOUN
eistud-25693	160	24	http://www.accaglobal.com/pubs/about/	http://www.accaglobal.com/pubs/about/	PROPN
eistud-25693	160	25	public_affairs	public_affair	NOUN
eistud-25693	160	26	/	/	SYM
eistud-25693	160	27	unit	unit	NOUN
eistud-25693	160	28	/	/	SYM
eistud-25693	160	29	parliamentary_briefings/	parliamentary_briefings/	NOUN
eistud-25693	160	30	taxafterthefinancialcrisis.pdf	taxafterthefinancialcrisis.pdf	X
eistud-25693	160	31	taxation	taxation	NOUN
eistud-25693	160	32	and	and	CCONJ
eistud-25693	160	33	customs	customs	PROPN
eistud-25693	160	34	union	union	PROPN
eistud-25693	160	35	http://ec.europa.eu/taxation_customs/taxation/vat/	http://ec.europa.eu/taxation_customs/taxation/vat/	PROPN
eistud-25693	160	36	how_vat_works	how_vat_work	NOUN
eistud-25693	160	37	/	/	SYM
eistud-25693	160	38	rates	rate	NOUN
eistud-25693	160	39	/	/	SYM
eistud-25693	160	40	index_en.htm	index_en.htm	PROPN
eistud-25693	160	41	nerudova	nerudova	PROPN
eistud-25693	160	42	danuse	danuse	PROPN
eistud-25693	160	43	.	.	PUNCT
eistud-25693	161	1	department	department	NOUN
eistud-25693	161	2	of	of	ADP
eistud-25693	161	3	accounting	accounting	NOUN
eistud-25693	161	4	and	and	CCONJ
eistud-25693	161	5	taxation	taxation	NOUN
eistud-25693	161	6	,	,	PUNCT
eistud-25693	161	7	mendel	mendel	PROPN
eistud-25693	161	8	university	university	NOUN
eistud-25693	161	9	brno	brno	NOUN
eistud-25693	161	10	.	.	PUNCT
eistud-25693	162	1	http://mibes.teilar.gr/eooks/2008/nerudova%2090109.pdf	http://mibes.teilar.gr/eooks/2008/nerudova%2090109.pdf	PROPN
eistud-25693	162	2	lessons	lesson	NOUN
eistud-25693	162	3	for	for	ADP
eistud-25693	162	4	tax	tax	NOUN
eistud-25693	162	5	policy	policy	NOUN
eistud-25693	162	6	in	in	ADP
eistud-25693	162	7	the	the	DET
eistud-25693	162	8	great	great	ADJ
eistud-25693	162	9	recession	recession	NOUN
eistud-25693	162	10	http://www.bus.umich.edu/otpr/nta%20crisis%20	http://www.bus.umich.edu/otpr/nta%20crisis%20	PROPN
eistud-25693	162	11	talk%20050809.pdf	talk%20050809.pdf	PROPN
eistud-25693	162	12	tax	tax	NOUN
eistud-25693	162	13	competition	competition	NOUN
eistud-25693	162	14	versus	versus	ADP
eistud-25693	162	15	fiscal	fiscal	ADJ
eistud-25693	162	16	integration	integration	NOUN
eistud-25693	162	17	in	in	ADP
eistud-25693	162	18	europe	europe	PROPN
eistud-25693	162	19	:	:	PUNCT
eistud-25693	162	20	a	a	DET
eistud-25693	162	21	european	european	ADJ
eistud-25693	162	22	perspective	perspective	NOUN
eistud-25693	162	23	http://facta.junis.ni.ac.rs/eao/eao2004/eao2004-06	http://facta.junis.ni.ac.rs/eao/eao2004/eao2004-06	NOUN
eistud-25693	162	24	.	.	PUNCT
eistud-25693	163	1	pdf	pdf	VERB
eistud-25693	163	2	the	the	DET
eistud-25693	163	3	financial	financial	ADJ
eistud-25693	163	4	crisis	crisis	NOUN
eistud-25693	163	5	and	and	CCONJ
eistud-25693	163	6	taxation	taxation	NOUN
eistud-25693	163	7	policy	policy	NOUN
eistud-25693	163	8	http://ec.europa.eu/taxation_customs/resources/	http://ec.europa.eu/taxation_customs/resources/	VERB
eistud-25693	163	9	documents	document	NOUN
eistud-25693	163	10	/	/	SYM
eistud-25693	163	11	taxation	taxation	NOUN
eistud-25693	163	12	/	/	SYM
eistud-25693	163	13	gen_info	gen_info	NOUN
eistud-25693	163	14	/	/	SYM
eistud-25693	163	15	economic_analysis/	economic_analysis/	PROPN
eistud-25693	163	16	tax_papers	tax_paper	NOUN
eistud-25693	163	17	/	/	SYM
eistud-25693	163	18	taxation_paper_20_en.pdf	taxation_paper_20_en.pdf	PROPN
eistud-25693	163	19	issn	issn	PROPN
eistud-25693	163	20	1822	1822	NUM
eistud-25693	163	21	-	-	SYM
eistud-25693	163	22	8402	8402	NUM
eistud-25693	163	23	european	european	ADJ
eistud-25693	163	24	integration	integration	NOUN
eistud-25693	163	25	studies	study	NOUN
eistud-25693	163	26	.	.	PUNCT
eistud-25693	164	1	2010	2010	NUM
eistud-25693	164	2	.	.	PUNCT
eistud-25693	165	1	no	no	DET
eistud-25693	165	2	4	4	NUM
eistud-25693	165	3	102	102	NUM
eistud-25693	165	4	global	global	ADJ
eistud-25693	165	5	economic	economic	ADJ
eistud-25693	165	6	crisis	crisis	NOUN
eistud-25693	165	7	http://www.globalenvision.org/tags/globaleconomic-crisis?gclid=cpr5qtmqqaecfrkj3wods	http://www.globalenvision.org/tags/globaleconomic-crisis?gclid=cpr5qtmqqaecfrkj3wods	ADP
eistud-25693	165	8	rgeeq	rgeeq	ADP
eistud-25693	165	9	financial	financial	ADJ
eistud-25693	165	10	crisis	crisis	NOUN
eistud-25693	165	11	of	of	ADP
eistud-25693	165	12	2007	2007	NUM
eistud-25693	165	13	-	-	SYM
eistud-25693	165	14	2010	2010	NUM
eistud-25693	165	15	theory	theory	NOUN
eistud-25693	165	16	http://en.wikipedia.org/wiki/financial_crisis_of	http://en.wikipedia.org/wiki/financial_crisis_of	VERB
eistud-25693	165	17	_	_	SYM
eistud-25693	165	18	2007%e2%80%932010	2007%e2%80%932010	NUM
eistud-25693	165	19	global	global	ADJ
eistud-25693	165	20	financial	financial	ADJ
eistud-25693	165	21	crisis	crisis	NOUN
eistud-25693	165	22	http://www.globalissues.org/article/768/globalfinancial-crisis	http://www.globalissues.org/article/768/globalfinancial-crisis	PRON
eistud-25693	165	23	brussels	brussels	PROPN
eistud-25693	165	24	spending	spending	NOUN
eistud-25693	165	25	plan	plan	NOUN
eistud-25693	165	26	http://www.guardian.co.uk/business/2008/nov/27/	http://www.guardian.co.uk/business/2008/nov/27/	PUNCT
eistud-25693	165	27	europe	europe	PROPN
eistud-25693	165	28	-	-	PUNCT
eistud-25693	165	29	union	union	NOUN
eistud-25693	165	30	-	-	PUNCT
eistud-25693	165	31	spending	spend	VERB
eistud-25693	165	32	-	-	PUNCT
eistud-25693	165	33	recession	recession	NOUN
eistud-25693	165	34	-	-	PUNCT
eistud-25693	165	35	tax	tax	NOUN
eistud-25693	165	36	-	-	PUNCT
eistud-25693	165	37	recovery	recovery	NOUN
eistud-25693	165	38	us	us	PROPN
eistud-25693	165	39	tax	tax	NOUN
eistud-25693	165	40	payers	payer	NOUN
eistud-25693	165	41	risk	risk	VERB
eistud-25693	165	42	http://www.bloomberg.com/apps/news?pid=washin	http://www.bloomberg.com/apps/news?pid=washin	ADP
eistud-25693	165	43	gtonstory&sid	gtonstory&sid	PROPN
eistud-25693	165	44	=	=	NOUN
eistud-25693	165	45	agq2b3xegkok	agq2b3xegkok	PROPN
eistud-25693	165	46	the	the	DET
eistud-25693	165	47	article	article	NOUN
eistud-25693	165	48	has	have	AUX
eistud-25693	165	49	been	be	AUX
eistud-25693	165	50	reviewed	review	VERB
eistud-25693	165	51	.	.	PUNCT
eistud-25693	166	1	received	receive	VERB
eistud-25693	166	2	in	in	ADP
eistud-25693	166	3	april	april	PROPN
eistud-25693	166	4	,	,	PUNCT
eistud-25693	166	5	2010	2010	NUM
eistud-25693	166	6	;	;	PUNCT
eistud-25693	166	7	accepted	accept	VERB
eistud-25693	166	8	in	in	ADP
eistud-25693	166	9	may	may	PROPN
eistud-25693	166	10	,	,	PUNCT
eistud-25693	166	11	2010	2010	NUM
eistud-25693	166	12	.	.	PUNCT