id	sid	tid	token	lemma	pos
eistud-25724	1	1	69	69	NUM
eistud-25724	1	2	issn	issn	PROPN
eistud-25724	1	3	1822	1822	NUM
eistud-25724	1	4	–	–	PUNCT
eistud-25724	1	5	8402	8402	NUM
eistud-25724	1	6	european	european	ADJ
eistud-25724	1	7	integration	integration	NOUN
eistud-25724	1	8	studies	study	NOUN
eistud-25724	1	9	.	.	PUNCT
eistud-25724	1	10	2009	2009	NUM
eistud-25724	1	11	.	.	PUNCT
eistud-25724	2	1	no	no	DET
eistud-25724	2	2	3	3	NUM
eistud-25724	2	3	tax	tax	NOUN
eistud-25724	2	4	harmonization	harmonization	NOUN
eistud-25724	2	5	and	and	CCONJ
eistud-25724	2	6	tax	tax	NOUN
eistud-25724	2	7	competition	competition	NOUN
eistud-25724	2	8	in	in	ADP
eistud-25724	2	9	european	european	PROPN
eistud-25724	2	10	union	union	PROPN
eistud-25724	2	11	algis	algis	ADP
eistud-25724	2	12	junevičius	junevičius	PROPN
eistud-25724	2	13	barbora	barbora	PROPN
eistud-25724	2	14	šniukštaitė	šniukštaitė	PROPN
eistud-25724	2	15	kaunas	kaunas	PROPN
eistud-25724	2	16	university	university	PROPN
eistud-25724	2	17	of	of	ADP
eistud-25724	2	18	technology	technology	PROPN
eistud-25724	2	19	,	,	PUNCT
eistud-25724	2	20	institute	institute	PROPN
eistud-25724	2	21	of	of	ADP
eistud-25724	2	22	europe	europe	PROPN
eistud-25724	2	23	abstract	abstract	PROPN
eistud-25724	2	24	the	the	DET
eistud-25724	2	25	paper	paper	NOUN
eistud-25724	2	26	deals	deal	NOUN
eistud-25724	2	27	with	with	ADP
eistud-25724	2	28	the	the	DET
eistud-25724	2	29	problems	problem	NOUN
eistud-25724	2	30	of	of	ADP
eistud-25724	2	31	tax	tax	NOUN
eistud-25724	2	32	harmonization	harmonization	NOUN
eistud-25724	2	33	and	and	CCONJ
eistud-25724	2	34	competition	competition	NOUN
eistud-25724	2	35	in	in	ADP
eistud-25724	2	36	the	the	DET
eistud-25724	2	37	eropean	eropean	PROPN
eistud-25724	2	38	union	union	PROPN
eistud-25724	2	39	(	(	PUNCT
eistud-25724	2	40	eu	eu	PROPN
eistud-25724	2	41	)	)	PUNCT
eistud-25724	2	42	.	.	PUNCT
eistud-25724	3	1	it	it	PRON
eistud-25724	3	2	is	be	AUX
eistud-25724	3	3	discussed	discuss	VERB
eistud-25724	3	4	from	from	ADP
eistud-25724	3	5	the	the	DET
eistud-25724	3	6	tax	tax	NOUN
eistud-25724	3	7	theory	theory	NOUN
eistud-25724	3	8	point	point	NOUN
eistud-25724	3	9	of	of	ADP
eistud-25724	3	10	view	view	NOUN
eistud-25724	3	11	as	as	ADV
eistud-25724	3	12	well	well	ADV
eistud-25724	3	13	as	as	ADP
eistud-25724	3	14	from	from	ADP
eistud-25724	3	15	the	the	DET
eistud-25724	3	16	view	view	NOUN
eistud-25724	3	17	of	of	ADP
eistud-25724	3	18	the	the	DET
eistud-25724	3	19	tax	tax	NOUN
eistud-25724	3	20	practice	practice	NOUN
eistud-25724	3	21	.	.	PUNCT
eistud-25724	4	1	several	several	ADJ
eistud-25724	4	2	attitudes	attitude	NOUN
eistud-25724	4	3	to	to	ADP
eistud-25724	4	4	tax	tax	NOUN
eistud-25724	4	5	competition	competition	NOUN
eistud-25724	4	6	and	and	CCONJ
eistud-25724	4	7	tax	tax	NOUN
eistud-25724	4	8	harmonization	harmonization	NOUN
eistud-25724	4	9	are	be	AUX
eistud-25724	4	10	discussed	discuss	VERB
eistud-25724	4	11	,	,	PUNCT
eistud-25724	4	12	including	include	VERB
eistud-25724	4	13	the	the	DET
eistud-25724	4	14	tax	tax	NOUN
eistud-25724	4	15	competition	competition	NOUN
eistud-25724	4	16	theories	theory	NOUN
eistud-25724	4	17	.	.	PUNCT
eistud-25724	5	1	the	the	DET
eistud-25724	5	2	paper	paper	NOUN
eistud-25724	5	3	presents	present	VERB
eistud-25724	5	4	several	several	ADJ
eistud-25724	5	5	successes	success	NOUN
eistud-25724	5	6	which	which	PRON
eistud-25724	5	7	have	have	AUX
eistud-25724	5	8	been	be	AUX
eistud-25724	5	9	achieved	achieve	VERB
eistud-25724	5	10	in	in	ADP
eistud-25724	5	11	the	the	DET
eistud-25724	5	12	area	area	NOUN
eistud-25724	5	13	of	of	ADP
eistud-25724	5	14	direct	direct	ADJ
eistud-25724	5	15	tax	tax	NOUN
eistud-25724	5	16	harmonization	harmonization	NOUN
eistud-25724	5	17	and	and	CCONJ
eistud-25724	5	18	indirect	indirect	ADJ
eistud-25724	5	19	tax	tax	NOUN
eistud-25724	5	20	harmonization	harmonization	NOUN
eistud-25724	5	21	.	.	PUNCT
eistud-25724	6	1	harmonization	harmonization	NOUN
eistud-25724	6	2	failures	failure	NOUN
eistud-25724	6	3	are	be	AUX
eistud-25724	6	4	mentioned	mention	VERB
eistud-25724	6	5	and	and	CCONJ
eistud-25724	6	6	discussed	discuss	VERB
eistud-25724	6	7	as	as	ADV
eistud-25724	6	8	well	well	ADV
eistud-25724	6	9	for	for	SCONJ
eistud-25724	6	10	they	they	PRON
eistud-25724	6	11	are	be	AUX
eistud-25724	6	12	the	the	DET
eistud-25724	6	13	integral	integral	ADJ
eistud-25724	6	14	part	part	NOUN
eistud-25724	6	15	of	of	ADP
eistud-25724	6	16	the	the	DET
eistud-25724	6	17	harmonization	harmonization	NOUN
eistud-25724	6	18	process	process	NOUN
eistud-25724	6	19	in	in	ADP
eistud-25724	6	20	the	the	DET
eistud-25724	6	21	european	european	PROPN
eistud-25724	6	22	union	union	PROPN
eistud-25724	6	23	.	.	PUNCT
eistud-25724	7	1	on	on	ADP
eistud-25724	7	2	new	new	ADJ
eistud-25724	7	3	year	year	NOUN
eistud-25724	7	4	’s	’s	PART
eistud-25724	7	5	day	day	NOUN
eistud-25724	7	6	1993	1993	NUM
eistud-25724	7	7	a	a	DET
eistud-25724	7	8	period	period	NOUN
eistud-25724	7	9	of	of	ADP
eistud-25724	7	10	accelerated	accelerate	VERB
eistud-25724	7	11	european	european	ADJ
eistud-25724	7	12	integration	integration	NOUN
eistud-25724	7	13	has	have	AUX
eistud-25724	7	14	began	begin	VERB
eistud-25724	7	15	.	.	PUNCT
eistud-25724	8	1	the	the	DET
eistud-25724	8	2	physical	physical	ADJ
eistud-25724	8	3	border	border	NOUN
eistud-25724	8	4	controls	control	NOUN
eistud-25724	8	5	were	be	AUX
eistud-25724	8	6	eliminated	eliminate	VERB
eistud-25724	8	7	and	and	CCONJ
eistud-25724	8	8	the	the	DET
eistud-25724	8	9	last	last	ADJ
eistud-25724	8	10	political	political	ADJ
eistud-25724	8	11	obstacles	obstacle	NOUN
eistud-25724	8	12	to	to	ADP
eistud-25724	8	13	free	free	ADJ
eistud-25724	8	14	migration	migration	NOUN
eistud-25724	8	15	of	of	ADP
eistud-25724	8	16	capital	capital	NOUN
eistud-25724	8	17	and	and	CCONJ
eistud-25724	8	18	labor	labor	NOUN
eistud-25724	8	19	were	be	AUX
eistud-25724	8	20	removed	remove	VERB
eistud-25724	8	21	.	.	PUNCT
eistud-25724	9	1	the	the	DET
eistud-25724	9	2	liberalization	liberalization	NOUN
eistud-25724	9	3	was	be	AUX
eistud-25724	9	4	expected	expect	VERB
eistud-25724	9	5	to	to	PART
eistud-25724	9	6	improve	improve	VERB
eistud-25724	9	7	the	the	DET
eistud-25724	9	8	allocation	allocation	NOUN
eistud-25724	9	9	of	of	ADP
eistud-25724	9	10	resources	resource	NOUN
eistud-25724	9	11	significantly	significantly	ADV
eistud-25724	9	12	and	and	CCONJ
eistud-25724	9	13	to	to	PART
eistud-25724	9	14	boost	boost	VERB
eistud-25724	9	15	european	european	ADJ
eistud-25724	9	16	economy	economy	NOUN
eistud-25724	9	17	.	.	PUNCT
eistud-25724	10	1	the	the	DET
eistud-25724	10	2	removal	removal	NOUN
eistud-25724	10	3	of	of	ADP
eistud-25724	10	4	trade	trade	NOUN
eistud-25724	10	5	barriers	barrier	NOUN
eistud-25724	10	6	was	be	AUX
eistud-25724	10	7	not	not	PART
eistud-25724	10	8	free	free	ADJ
eistud-25724	10	9	from	from	ADP
eistud-25724	10	10	problems	problem	NOUN
eistud-25724	10	11	.	.	PUNCT
eistud-25724	11	1	it	it	PRON
eistud-25724	11	2	may	may	AUX
eistud-25724	11	3	exacerbate	exacerbate	VERB
eistud-25724	11	4	existing	exist	VERB
eistud-25724	11	5	distortions	distortion	NOUN
eistud-25724	11	6	resulting	result	VERB
eistud-25724	11	7	from	from	ADP
eistud-25724	11	8	non	non	ADJ
eistud-25724	11	9	-	-	ADJ
eistud-25724	11	10	harmonized	harmonized	ADJ
eistud-25724	11	11	tax	tax	NOUN
eistud-25724	11	12	systems	system	NOUN
eistud-25724	11	13	and	and	CCONJ
eistud-25724	11	14	even	even	ADV
eistud-25724	11	15	create	create	VERB
eistud-25724	11	16	new	new	ADJ
eistud-25724	11	17	distortions	distortion	NOUN
eistud-25724	11	18	.	.	PUNCT
eistud-25724	12	1	capital	capital	NOUN
eistud-25724	12	2	flight	flight	NOUN
eistud-25724	12	3	into	into	ADP
eistud-25724	12	4	low	low	ADJ
eistud-25724	12	5	tax	tax	NOUN
eistud-25724	12	6	countries	country	NOUN
eistud-25724	12	7	and	and	CCONJ
eistud-25724	12	8	changes	change	NOUN
eistud-25724	12	9	in	in	ADP
eistud-25724	12	10	patterns	pattern	NOUN
eistud-25724	12	11	of	of	ADP
eistud-25724	12	12	international	international	ADJ
eistud-25724	12	13	trade	trade	NOUN
eistud-25724	12	14	caused	cause	VERB
eistud-25724	12	15	by	by	ADP
eistud-25724	12	16	different	different	ADJ
eistud-25724	12	17	value	value	NOUN
eistud-25724	12	18	added	add	VERB
eistud-25724	12	19	tax	tax	NOUN
eistud-25724	12	20	(	(	PUNCT
eistud-25724	12	21	vat	vat	NOUN
eistud-25724	12	22	)	)	PUNCT
eistud-25724	12	23	rates	rate	NOUN
eistud-25724	12	24	are	be	AUX
eistud-25724	12	25	among	among	ADP
eistud-25724	12	26	the	the	DET
eistud-25724	12	27	consequences	consequence	NOUN
eistud-25724	12	28	that	that	PRON
eistud-25724	12	29	may	may	AUX
eistud-25724	12	30	occur	occur	VERB
eistud-25724	12	31	.	.	PUNCT
eistud-25724	13	1	to	to	PART
eistud-25724	13	2	avoid	avoid	VERB
eistud-25724	13	3	such	such	ADJ
eistud-25724	13	4	consequences	consequence	NOUN
eistud-25724	13	5	,	,	PUNCT
eistud-25724	13	6	fiscal	fiscal	ADJ
eistud-25724	13	7	harmonization	harmonization	NOUN
eistud-25724	13	8	must	must	AUX
eistud-25724	13	9	follow	follow	VERB
eistud-25724	13	10	the	the	DET
eistud-25724	13	11	fall	fall	NOUN
eistud-25724	13	12	of	of	ADP
eistud-25724	13	13	barriers	barrier	NOUN
eistud-25724	13	14	.	.	PUNCT
eistud-25724	14	1	it	it	PRON
eistud-25724	14	2	was	be	AUX
eistud-25724	14	3	preferable	preferable	ADJ
eistud-25724	14	4	to	to	PART
eistud-25724	14	5	allocate	allocate	VERB
eistud-25724	14	6	europe	europe	PROPN
eistud-25724	14	7	’s	’s	PART
eistud-25724	14	8	scarce	scarce	ADJ
eistud-25724	14	9	resources	resource	NOUN
eistud-25724	14	10	according	accord	VERB
eistud-25724	14	11	to	to	ADP
eistud-25724	14	12	the	the	DET
eistud-25724	14	13	principle	principle	NOUN
eistud-25724	14	14	of	of	ADP
eistud-25724	14	15	tax	tax	NOUN
eistud-25724	14	16	minimization	minimization	NOUN
eistud-25724	14	17	.	.	PUNCT
eistud-25724	15	1	tax	tax	NOUN
eistud-25724	15	2	harmonization	harmonization	NOUN
eistud-25724	15	3	does	do	AUX
eistud-25724	15	4	not	not	PART
eistud-25724	15	5	necessarily	necessarily	ADV
eistud-25724	15	6	require	require	VERB
eistud-25724	15	7	centrally	centrally	ADV
eistud-25724	15	8	coordinated	coordinate	VERB
eistud-25724	15	9	actions	action	NOUN
eistud-25724	15	10	by	by	ADP
eistud-25724	15	11	the	the	DET
eistud-25724	15	12	european	european	ADJ
eistud-25724	15	13	governments	government	NOUN
eistud-25724	15	14	.	.	PUNCT
eistud-25724	16	1	the	the	DET
eistud-25724	16	2	competition	competition	NOUN
eistud-25724	16	3	of	of	ADP
eistud-25724	16	4	tax	tax	NOUN
eistud-25724	16	5	systems	system	NOUN
eistud-25724	16	6	might	might	AUX
eistud-25724	16	7	also	also	ADV
eistud-25724	16	8	be	be	AUX
eistud-25724	16	9	via	via	ADP
eistud-25724	16	10	process	process	NOUN
eistud-25724	16	11	of	of	ADP
eistud-25724	16	12	iterative	iterative	NOUN
eistud-25724	16	13	adjustment	adjustment	NOUN
eistud-25724	16	14	,	,	PUNCT
eistud-25724	16	15	bring	bring	VERB
eistud-25724	16	16	about	about	ADP
eistud-25724	16	17	requires	require	VERB
eistud-25724	16	18	harmonization	harmonization	NOUN
eistud-25724	16	19	.	.	PUNCT
eistud-25724	17	1	the	the	DET
eistud-25724	17	2	european	european	PROPN
eistud-25724	17	3	union	union	PROPN
eistud-25724	17	4	(	(	PUNCT
eistud-25724	17	5	eu	eu	NOUN
eistud-25724	17	6	)	)	PUNCT
eistud-25724	17	7	also	also	ADV
eistud-25724	17	8	illustrates	illustrate	VERB
eistud-25724	17	9	the	the	DET
eistud-25724	17	10	role	role	NOUN
eistud-25724	17	11	of	of	ADP
eistud-25724	17	12	tax	tax	NOUN
eistud-25724	17	13	competition	competition	NOUN
eistud-25724	17	14	.	.	PUNCT
eistud-25724	18	1	the	the	DET
eistud-25724	18	2	barriers	barrier	NOUN
eistud-25724	18	3	to	to	ADP
eistud-25724	18	4	free	free	ADJ
eistud-25724	18	5	movement	movement	NOUN
eistud-25724	18	6	of	of	ADP
eistud-25724	18	7	capital	capital	NOUN
eistud-25724	18	8	and	and	CCONJ
eistud-25724	18	9	people	people	NOUN
eistud-25724	18	10	were	be	AUX
eistud-25724	18	11	reduced	reduce	VERB
eistud-25724	18	12	close	close	ADV
eistud-25724	18	13	to	to	ADP
eistud-25724	18	14	nonexistence	nonexistence	NOUN
eistud-25724	18	15	.	.	PUNCT
eistud-25724	19	1	some	some	DET
eistud-25724	19	2	countries	country	NOUN
eistud-25724	19	3	(	(	PUNCT
eistud-25724	19	4	e.g.	e.g.	ADV
eistud-25724	19	5	republic	republic	NOUN
eistud-25724	19	6	of	of	ADP
eistud-25724	19	7	ireland	ireland	PROPN
eistud-25724	19	8	)	)	PUNCT
eistud-25724	19	9	utilized	utilize	VERB
eistud-25724	19	10	their	their	PRON
eistud-25724	19	11	low	low	ADJ
eistud-25724	19	12	levels	level	NOUN
eistud-25724	19	13	of	of	ADP
eistud-25724	19	14	corporate	corporate	ADJ
eistud-25724	19	15	tax	tax	NOUN
eistud-25724	19	16	to	to	PART
eistud-25724	19	17	attract	attract	VERB
eistud-25724	19	18	large	large	ADJ
eistud-25724	19	19	amounts	amount	NOUN
eistud-25724	19	20	of	of	ADP
eistud-25724	19	21	foreign	foreign	ADJ
eistud-25724	19	22	investment	investment	NOUN
eistud-25724	19	23	while	while	SCONJ
eistud-25724	19	24	paying	pay	VERB
eistud-25724	19	25	for	for	ADP
eistud-25724	19	26	the	the	DET
eistud-25724	19	27	necessary	necessary	ADJ
eistud-25724	19	28	infrastructure	infrastructure	NOUN
eistud-25724	19	29	(	(	PUNCT
eistud-25724	19	30	roads	road	NOUN
eistud-25724	19	31	,	,	PUNCT
eistud-25724	19	32	telecommunication	telecommunication	NOUN
eistud-25724	19	33	)	)	PUNCT
eistud-25724	19	34	from	from	ADP
eistud-25724	19	35	eu	eu	PROPN
eistud-25724	19	36	funds	fund	NOUN
eistud-25724	19	37	.	.	PUNCT
eistud-25724	20	1	the	the	DET
eistud-25724	20	2	net	net	ADJ
eistud-25724	20	3	contributors	contributor	NOUN
eistud-25724	20	4	(	(	PUNCT
eistud-25724	20	5	like	like	ADP
eistud-25724	20	6	germany	germany	PROPN
eistud-25724	20	7	)	)	PUNCT
eistud-25724	20	8	strongly	strongly	ADV
eistud-25724	20	9	oppose	oppose	VERB
eistud-25724	20	10	the	the	DET
eistud-25724	20	11	idea	idea	NOUN
eistud-25724	20	12	of	of	ADP
eistud-25724	20	13	infrastructure	infrastructure	NOUN
eistud-25724	20	14	transfers	transfer	NOUN
eistud-25724	20	15	to	to	ADP
eistud-25724	20	16	low	low	ADJ
eistud-25724	20	17	tax	tax	NOUN
eistud-25724	20	18	countries	country	NOUN
eistud-25724	20	19	.	.	PUNCT
eistud-25724	21	1	net	net	ADJ
eistud-25724	21	2	contributors	contributor	NOUN
eistud-25724	21	3	have	have	AUX
eistud-25724	21	4	not	not	PART
eistud-25724	21	5	complained	complain	VERB
eistud-25724	21	6	,	,	PUNCT
eistud-25724	21	7	however	however	ADV
eistud-25724	21	8	,	,	PUNCT
eistud-25724	21	9	about	about	ADP
eistud-25724	21	10	recipient	recipient	NOUN
eistud-25724	21	11	nations	nation	NOUN
eistud-25724	21	12	such	such	ADJ
eistud-25724	21	13	as	as	ADP
eistud-25724	21	14	greece	greece	PROPN
eistud-25724	21	15	and	and	CCONJ
eistud-25724	21	16	portugal	portugal	PROPN
eistud-25724	21	17	,	,	PUNCT
eistud-25724	21	18	which	which	PRON
eistud-25724	21	19	have	have	AUX
eistud-25724	21	20	kept	keep	VERB
eistud-25724	21	21	taxes	taxis	NOUN
eistud-25724	21	22	high	high	ADJ
eistud-25724	21	23	and	and	CCONJ
eistud-25724	21	24	not	not	PART
eistud-25724	21	25	prospered	prosper	VERB
eistud-25724	21	26	.	.	PUNCT
eistud-25724	22	1	eu	eu	PROPN
eistud-25724	22	2	integration	integration	NOUN
eistud-25724	22	3	brings	bring	VERB
eistud-25724	22	4	continuing	continue	VERB
eistud-25724	22	5	pressure	pressure	NOUN
eistud-25724	22	6	for	for	ADP
eistud-25724	22	7	consumption	consumption	NOUN
eistud-25724	22	8	tax	tax	NOUN
eistud-25724	22	9	harmonization	harmonization	NOUN
eistud-25724	22	10	as	as	ADV
eistud-25724	22	11	well	well	ADV
eistud-25724	22	12	.	.	PUNCT
eistud-25724	23	1	eu	eu	PROPN
eistud-25724	23	2	member	member	PROPN
eistud-25724	23	3	nations	nation	NOUN
eistud-25724	23	4	must	must	AUX
eistud-25724	23	5	have	have	VERB
eistud-25724	23	6	a	a	DET
eistud-25724	23	7	value	value	NOUN
eistud-25724	23	8	-	-	PUNCT
eistud-25724	23	9	added	add	VERB
eistud-25724	23	10	tax	tax	NOUN
eistud-25724	23	11	(	(	PUNCT
eistud-25724	23	12	vat	vat	NOUN
eistud-25724	23	13	)	)	PUNCT
eistud-25724	23	14	of	of	ADP
eistud-25724	23	15	at	at	ADV
eistud-25724	23	16	least	least	ADV
eistud-25724	23	17	15	15	NUM
eistud-25724	23	18	percent	percent	NOUN
eistud-25724	23	19	(	(	PUNCT
eistud-25724	23	20	the	the	DET
eistud-25724	23	21	main	main	ADJ
eistud-25724	23	22	vat	vat	NOUN
eistud-25724	23	23	band	band	NOUN
eistud-25724	23	24	)	)	PUNCT
eistud-25724	23	25	and	and	CCONJ
eistud-25724	23	26	limits	limit	VERB
eistud-25724	23	27	the	the	DET
eistud-25724	23	28	set	set	NOUN
eistud-25724	23	29	of	of	ADP
eistud-25724	23	30	products	product	NOUN
eistud-25724	23	31	and	and	CCONJ
eistud-25724	23	32	services	service	NOUN
eistud-25724	23	33	that	that	PRON
eistud-25724	23	34	can	can	AUX
eistud-25724	23	35	be	be	AUX
eistud-25724	23	36	included	include	VERB
eistud-25724	23	37	in	in	ADP
eistud-25724	23	38	the	the	DET
eistud-25724	23	39	preferential	preferential	ADJ
eistud-25724	23	40	tax	tax	NOUN
eistud-25724	23	41	band	band	NOUN
eistud-25724	23	42	.	.	PUNCT
eistud-25724	24	1	still	still	ADV
eistud-25724	24	2	this	this	DET
eistud-25724	24	3	policy	policy	NOUN
eistud-25724	24	4	does	do	AUX
eistud-25724	24	5	not	not	PART
eistud-25724	24	6	stop	stop	VERB
eistud-25724	24	7	people	people	NOUN
eistud-25724	24	8	utilizing	utilize	VERB
eistud-25724	24	9	the	the	DET
eistud-25724	24	10	difference	difference	NOUN
eistud-25724	24	11	in	in	ADP
eistud-25724	24	12	vat	vat	NOUN
eistud-25724	24	13	levels	level	NOUN
eistud-25724	24	14	when	when	SCONJ
eistud-25724	24	15	purchasing	purchase	VERB
eistud-25724	24	16	certain	certain	ADJ
eistud-25724	24	17	goods	good	NOUN
eistud-25724	24	18	(	(	PUNCT
eistud-25724	24	19	e.g.	e.g.	ADV
eistud-25724	24	20	cars	car	NOUN
eistud-25724	24	21	)	)	PUNCT
eistud-25724	24	22	.	.	PUNCT
eistud-25724	25	1	the	the	DET
eistud-25724	25	2	contributing	contribute	VERB
eistud-25724	25	3	factor	factor	NOUN
eistud-25724	25	4	are	be	AUX
eistud-25724	25	5	the	the	DET
eistud-25724	25	6	single	single	ADJ
eistud-25724	25	7	currency	currency	NOUN
eistud-25724	25	8	(	(	PUNCT
eistud-25724	25	9	euro	euro	PROPN
eistud-25724	25	10	)	)	PUNCT
eistud-25724	25	11	,	,	PUNCT
eistud-25724	25	12	growth	growth	NOUN
eistud-25724	25	13	of	of	ADP
eistud-25724	25	14	e	e	NOUN
eistud-25724	25	15	-	-	NOUN
eistud-25724	25	16	commerce	commerce	NOUN
eistud-25724	25	17	and	and	CCONJ
eistud-25724	25	18	geographical	geographical	ADJ
eistud-25724	25	19	proximity.this	proximity.this	PRON
eistud-25724	25	20	article	article	NOUN
eistud-25724	25	21	aim	aim	VERB
eistud-25724	25	22	is	be	AUX
eistud-25724	25	23	to	to	PART
eistud-25724	25	24	identify	identify	VERB
eistud-25724	25	25	the	the	DET
eistud-25724	25	26	achievement	achievement	NOUN
eistud-25724	25	27	of	of	ADP
eistud-25724	25	28	tax	tax	NOUN
eistud-25724	25	29	harmonization	harmonization	NOUN
eistud-25724	25	30	process	process	NOUN
eistud-25724	25	31	and	and	CCONJ
eistud-25724	25	32	expose	expose	VERB
eistud-25724	25	33	the	the	DET
eistud-25724	25	34	definitions	definition	NOUN
eistud-25724	25	35	of	of	ADP
eistud-25724	25	36	tax	tax	NOUN
eistud-25724	25	37	harmonization	harmonization	NOUN
eistud-25724	25	38	and	and	CCONJ
eistud-25724	25	39	competition	competition	NOUN
eistud-25724	25	40	.	.	PUNCT
eistud-25724	26	1	keywords	keyword	NOUN
eistud-25724	26	2	:	:	PUNCT
eistud-25724	26	3	tax	tax	NOUN
eistud-25724	26	4	,	,	PUNCT
eistud-25724	26	5	tax	tax	NOUN
eistud-25724	26	6	system	system	NOUN
eistud-25724	26	7	,	,	PUNCT
eistud-25724	26	8	taxation	taxation	NOUN
eistud-25724	26	9	,	,	PUNCT
eistud-25724	26	10	competition	competition	NOUN
eistud-25724	26	11	,	,	PUNCT
eistud-25724	26	12	vat	vat	NOUN
eistud-25724	26	13	,	,	PUNCT
eistud-25724	26	14	indirect	indirect	ADJ
eistud-25724	26	15	tax	tax	NOUN
eistud-25724	26	16	,	,	PUNCT
eistud-25724	26	17	direct	direct	ADJ
eistud-25724	26	18	tax	tax	NOUN
eistud-25724	26	19	,	,	PUNCT
eistud-25724	26	20	tax	tax	NOUN
eistud-25724	26	21	rate	rate	NOUN
eistud-25724	26	22	,	,	PUNCT
eistud-25724	26	23	differences	difference	NOUN
eistud-25724	26	24	,	,	PUNCT
eistud-25724	26	25	harmonization	harmonization	NOUN
eistud-25724	26	26	,	,	PUNCT
eistud-25724	26	27	eu	eu	PROPN
eistud-25724	26	28	.	.	PROPN
eistud-25724	26	29	introduction	introduction	NOUN
eistud-25724	26	30	recent	recent	ADJ
eistud-25724	26	31	changes	change	NOUN
eistud-25724	26	32	in	in	ADP
eistud-25724	26	33	the	the	DET
eistud-25724	26	34	rhythm	rhythm	NOUN
eistud-25724	26	35	of	of	ADP
eistud-25724	26	36	european	european	ADJ
eistud-25724	26	37	integration	integration	NOUN
eistud-25724	26	38	and	and	CCONJ
eistud-25724	26	39	of	of	ADP
eistud-25724	26	40	globalization	globalization	NOUN
eistud-25724	26	41	have	have	AUX
eistud-25724	26	42	dramatically	dramatically	ADV
eistud-25724	26	43	reduced	reduce	VERB
eistud-25724	26	44	the	the	DET
eistud-25724	26	45	scope	scope	NOUN
eistud-25724	26	46	for	for	ADP
eistud-25724	26	47	independent	independent	ADJ
eistud-25724	26	48	fiscal	fiscal	ADJ
eistud-25724	26	49	policies	policy	NOUN
eistud-25724	26	50	.	.	PUNCT
eistud-25724	27	1	on	on	ADP
eistud-25724	27	2	the	the	DET
eistud-25724	27	3	one	one	NUM
eistud-25724	27	4	hand	hand	NOUN
eistud-25724	27	5	,	,	PUNCT
eistud-25724	27	6	the	the	DET
eistud-25724	27	7	efforts	effort	NOUN
eistud-25724	27	8	to	to	PART
eistud-25724	27	9	meet	meet	VERB
eistud-25724	27	10	the	the	DET
eistud-25724	27	11	maastricht	maastricht	PROPN
eistud-25724	27	12	criteria	criterion	NOUN
eistud-25724	27	13	and	and	CCONJ
eistud-25724	27	14	the	the	DET
eistud-25724	27	15	subsequent	subsequent	ADJ
eistud-25724	27	16	stability	stability	NOUN
eistud-25724	27	17	pact	pact	NOUN
eistud-25724	27	18	have	have	AUX
eistud-25724	27	19	limited	limit	VERB
eistud-25724	27	20	the	the	DET
eistud-25724	27	21	possibility	possibility	NOUN
eistud-25724	27	22	of	of	ADP
eistud-25724	27	23	reducing	reduce	VERB
eistud-25724	27	24	tax	tax	NOUN
eistud-25724	27	25	pressure	pressure	NOUN
eistud-25724	27	26	.	.	PUNCT
eistud-25724	28	1	on	on	ADP
eistud-25724	28	2	the	the	DET
eistud-25724	28	3	other	other	ADJ
eistud-25724	28	4	hand	hand	NOUN
eistud-25724	28	5	,	,	PUNCT
eistud-25724	28	6	the	the	DET
eistud-25724	28	7	liberalization	liberalization	NOUN
eistud-25724	28	8	of	of	ADP
eistud-25724	28	9	capital	capital	NOUN
eistud-25724	28	10	movements	movement	NOUN
eistud-25724	28	11	,	,	PUNCT
eistud-25724	28	12	inside	inside	ADP
eistud-25724	28	13	and	and	CCONJ
eistud-25724	28	14	outside	outside	ADP
eistud-25724	28	15	europe	europe	PROPN
eistud-25724	28	16	,	,	PUNCT
eistud-25724	28	17	has	have	AUX
eistud-25724	28	18	increased	increase	VERB
eistud-25724	28	19	the	the	DET
eistud-25724	28	20	elasticity	elasticity	NOUN
eistud-25724	28	21	of	of	ADP
eistud-25724	28	22	location	location	NOUN
eistud-25724	28	23	choices	choice	NOUN
eistud-25724	28	24	to	to	ADP
eistud-25724	28	25	tax	tax	NOUN
eistud-25724	28	26	rates	rate	NOUN
eistud-25724	28	27	.	.	PUNCT
eistud-25724	29	1	this	this	PRON
eistud-25724	29	2	is	be	AUX
eistud-25724	29	3	also	also	ADV
eistud-25724	29	4	the	the	DET
eistud-25724	29	5	case	case	NOUN
eistud-25724	29	6	for	for	ADP
eistud-25724	29	7	a	a	DET
eistud-25724	29	8	limited	limited	ADJ
eistud-25724	29	9	part	part	NOUN
eistud-25724	29	10	of	of	ADP
eistud-25724	29	11	the	the	DET
eistud-25724	29	12	labour	labour	ADJ
eistud-25724	29	13	force	force	NOUN
eistud-25724	29	14	,	,	PUNCT
eistud-25724	29	15	e.g.	e.g.	ADV
eistud-25724	29	16	qualified	qualified	ADJ
eistud-25724	29	17	labour	labour	NOUN
eistud-25724	29	18	.	.	PUNCT
eistud-25724	30	1	hence	hence	ADV
eistud-25724	30	2	,	,	PUNCT
eistud-25724	30	3	a	a	DET
eistud-25724	30	4	larger	large	ADJ
eistud-25724	30	5	share	share	NOUN
eistud-25724	30	6	of	of	ADP
eistud-25724	30	7	the	the	DET
eistud-25724	30	8	tax	tax	NOUN
eistud-25724	30	9	base	base	NOUN
eistud-25724	30	10	is	be	AUX
eistud-25724	30	11	being	be	AUX
eistud-25724	30	12	increasingly	increasingly	ADV
eistud-25724	30	13	elastic	elastic	ADJ
eistud-25724	30	14	to	to	ADP
eistud-25724	30	15	tax	tax	NOUN
eistud-25724	30	16	rates	rate	NOUN
eistud-25724	30	17	,	,	PUNCT
eistud-25724	30	18	while	while	SCONJ
eistud-25724	30	19	there	there	PRON
eistud-25724	30	20	is	be	VERB
eistud-25724	30	21	a	a	DET
eistud-25724	30	22	need	need	NOUN
eistud-25724	30	23	to	to	PART
eistud-25724	30	24	maintain	maintain	VERB
eistud-25724	30	25	or	or	CCONJ
eistud-25724	30	26	increase	increase	VERB
eistud-25724	30	27	the	the	DET
eistud-25724	30	28	tax	tax	NOUN
eistud-25724	30	29	burden	burden	NOUN
eistud-25724	30	30	.	.	PUNCT
eistud-25724	31	1	in	in	ADP
eistud-25724	31	2	such	such	DET
eistud-25724	31	3	a	a	DET
eistud-25724	31	4	context	context	NOUN
eistud-25724	31	5	,	,	PUNCT
eistud-25724	31	6	tax	tax	NOUN
eistud-25724	31	7	policies	policy	NOUN
eistud-25724	31	8	become	become	VERB
eistud-25724	31	9	more	more	ADV
eistud-25724	31	10	interdependent	interdependent	ADJ
eistud-25724	31	11	:	:	PUNCT
eistud-25724	31	12	increasing	increase	VERB
eistud-25724	31	13	or	or	CCONJ
eistud-25724	31	14	decreasing	decrease	VERB
eistud-25724	31	15	the	the	DET
eistud-25724	31	16	tax	tax	NOUN
eistud-25724	31	17	rate	rate	NOUN
eistud-25724	31	18	on	on	ADP
eistud-25724	31	19	the	the	DET
eistud-25724	31	20	mobile	mobile	ADJ
eistud-25724	31	21	part	part	NOUN
eistud-25724	31	22	of	of	ADP
eistud-25724	31	23	the	the	DET
eistud-25724	31	24	tax	tax	NOUN
eistud-25724	31	25	base	base	NOUN
eistud-25724	31	26	is	be	AUX
eistud-25724	31	27	the	the	DET
eistud-25724	31	28	source	source	NOUN
eistud-25724	31	29	of	of	ADP
eistud-25724	31	30	externalities	externality	NOUN
eistud-25724	31	31	between	between	ADP
eistud-25724	31	32	countries	country	NOUN
eistud-25724	31	33	or	or	CCONJ
eistud-25724	31	34	regions	region	NOUN
eistud-25724	31	35	,	,	PUNCT
eistud-25724	31	36	and	and	CCONJ
eistud-25724	31	37	the	the	DET
eistud-25724	31	38	source	source	NOUN
eistud-25724	31	39	of	of	ADP
eistud-25724	31	40	an	an	DET
eistud-25724	31	41	externality	externality	NOUN
eistud-25724	31	42	on	on	ADP
eistud-25724	31	43	the	the	DET
eistud-25724	31	44	less	less	ADV
eistud-25724	31	45	issn	issn	PROPN
eistud-25724	31	46	1822	1822	NUM
eistud-25724	31	47	-	-	SYM
eistud-25724	31	48	8402	8402	NUM
eistud-25724	31	49	european	european	ADJ
eistud-25724	31	50	integration	integration	NOUN
eistud-25724	31	51	studies	study	NOUN
eistud-25724	31	52	.	.	PUNCT
eistud-25724	32	1	2009	2009	NUM
eistud-25724	32	2	.	.	PUNCT
eistud-25724	33	1	no	no	DET
eistud-25724	33	2	3	3	NUM
eistud-25724	33	3	70	70	NUM
eistud-25724	33	4	mobile	mobile	ADJ
eistud-25724	33	5	tax	tax	NOUN
eistud-25724	33	6	bases	basis	NOUN
eistud-25724	33	7	(	(	PUNCT
eistud-25724	33	8	non	non	X
eistud-25724	33	9	qualified	qualified	ADJ
eistud-25724	33	10	labour	labour	NOUN
eistud-25724	33	11	,	,	PUNCT
eistud-25724	33	12	sticky	sticky	ADJ
eistud-25724	33	13	activities	activity	NOUN
eistud-25724	33	14	,	,	PUNCT
eistud-25724	33	15	and	and	CCONJ
eistud-25724	33	16	final	final	ADJ
eistud-25724	33	17	consumption	consumption	NOUN
eistud-25724	33	18	)	)	PUNCT
eistud-25724	33	19	.	.	PUNCT
eistud-25724	34	1	research	research	NOUN
eistud-25724	34	2	problem	problem	NOUN
eistud-25724	34	3	:	:	PUNCT
eistud-25724	34	4	tax	tax	NOUN
eistud-25724	34	5	differences	difference	NOUN
eistud-25724	34	6	between	between	ADP
eistud-25724	34	7	countries	country	NOUN
eistud-25724	34	8	may	may	AUX
eistud-25724	34	9	cause	cause	VERB
eistud-25724	34	10	locative	locative	ADJ
eistud-25724	34	11	distortions	distortion	NOUN
eistud-25724	34	12	in	in	ADP
eistud-25724	34	13	the	the	DET
eistud-25724	34	14	capital	capital	NOUN
eistud-25724	34	15	market	market	NOUN
eistud-25724	34	16	because	because	SCONJ
eistud-25724	34	17	capital	capital	NOUN
eistud-25724	34	18	will	will	AUX
eistud-25724	34	19	move	move	VERB
eistud-25724	34	20	to	to	ADP
eistud-25724	34	21	the	the	DET
eistud-25724	34	22	country	country	NOUN
eistud-25724	34	23	with	with	ADP
eistud-25724	34	24	the	the	DET
eistud-25724	34	25	lowest	low	ADJ
eistud-25724	34	26	effective	effective	ADJ
eistud-25724	34	27	tax	tax	NOUN
eistud-25724	34	28	rate	rate	NOUN
eistud-25724	34	29	rather	rather	ADV
eistud-25724	34	30	than	than	ADP
eistud-25724	34	31	the	the	DET
eistud-25724	34	32	most	most	ADV
eistud-25724	34	33	efficient	efficient	ADJ
eistud-25724	34	34	use	use	NOUN
eistud-25724	34	35	.	.	PUNCT
eistud-25724	35	1	in	in	ADP
eistud-25724	35	2	addition	addition	NOUN
eistud-25724	35	3	,	,	PUNCT
eistud-25724	35	4	differing	differ	VERB
eistud-25724	35	5	tax	tax	NOUN
eistud-25724	35	6	rates	rate	NOUN
eistud-25724	35	7	may	may	AUX
eistud-25724	35	8	lead	lead	VERB
eistud-25724	35	9	to	to	ADP
eistud-25724	35	10	trade	trade	NOUN
eistud-25724	35	11	diversion	diversion	NOUN
eistud-25724	35	12	,	,	PUNCT
eistud-25724	35	13	which	which	PRON
eistud-25724	35	14	in	in	ADP
eistud-25724	35	15	turn	turn	NOUN
eistud-25724	35	16	also	also	ADV
eistud-25724	35	17	may	may	AUX
eistud-25724	35	18	result	result	VERB
eistud-25724	35	19	in	in	ADP
eistud-25724	35	20	welfare	welfare	NOUN
eistud-25724	35	21	losses	loss	NOUN
eistud-25724	35	22	.	.	PUNCT
eistud-25724	36	1	object	object	NOUN
eistud-25724	36	2	of	of	ADP
eistud-25724	36	3	this	this	DET
eistud-25724	36	4	article	article	NOUN
eistud-25724	36	5	–	–	PUNCT
eistud-25724	36	6	tax	tax	NOUN
eistud-25724	36	7	harmonization	harmonization	NOUN
eistud-25724	36	8	and	and	CCONJ
eistud-25724	36	9	tax	tax	NOUN
eistud-25724	36	10	competition	competition	NOUN
eistud-25724	36	11	process	process	NOUN
eistud-25724	36	12	in	in	ADP
eistud-25724	36	13	european	european	PROPN
eistud-25724	36	14	union	union	PROPN
eistud-25724	36	15	members	member	NOUN
eistud-25724	36	16	.	.	PUNCT
eistud-25724	37	1	aim	aim	NOUN
eistud-25724	37	2	of	of	ADP
eistud-25724	37	3	this	this	DET
eistud-25724	37	4	article	article	NOUN
eistud-25724	37	5	–	–	PUNCT
eistud-25724	37	6	to	to	PART
eistud-25724	37	7	identify	identify	VERB
eistud-25724	37	8	the	the	DET
eistud-25724	37	9	achievement	achievement	NOUN
eistud-25724	37	10	of	of	ADP
eistud-25724	37	11	tax	tax	NOUN
eistud-25724	37	12	harmonization	harmonization	NOUN
eistud-25724	37	13	and	and	CCONJ
eistud-25724	37	14	tax	tax	NOUN
eistud-25724	37	15	competition	competition	NOUN
eistud-25724	37	16	process	process	NOUN
eistud-25724	37	17	and	and	CCONJ
eistud-25724	37	18	expose	expose	VERB
eistud-25724	37	19	the	the	DET
eistud-25724	37	20	necessity	necessity	NOUN
eistud-25724	37	21	to	to	PART
eistud-25724	37	22	find	find	VERB
eistud-25724	37	23	the	the	DET
eistud-25724	37	24	best	good	ADJ
eistud-25724	37	25	way	way	NOUN
eistud-25724	37	26	to	to	PART
eistud-25724	37	27	have	have	VERB
eistud-25724	37	28	clear	clear	ADJ
eistud-25724	37	29	business	business	NOUN
eistud-25724	37	30	competition	competition	NOUN
eistud-25724	37	31	in	in	ADP
eistud-25724	37	32	eu	eu	PROPN
eistud-25724	37	33	member	member	NOUN
eistud-25724	37	34	states	state	NOUN
eistud-25724	37	35	.	.	PUNCT
eistud-25724	38	1	tasks	task	NOUN
eistud-25724	38	2	of	of	ADP
eistud-25724	38	3	this	this	DET
eistud-25724	38	4	article	article	NOUN
eistud-25724	38	5	:	:	PUNCT
eistud-25724	38	6	to	to	PART
eistud-25724	38	7	expose	expose	VERB
eistud-25724	38	8	main	main	ADJ
eistud-25724	38	9	principles	principle	NOUN
eistud-25724	38	10	of	of	ADP
eistud-25724	38	11	taxation	taxation	NOUN
eistud-25724	38	12	in	in	ADP
eistud-25724	38	13	eu	eu	PROPN
eistud-25724	38	14			PROPN
eistud-25724	38	15	establishing	establish	VERB
eistud-25724	38	16	treaty	treaty	NOUN
eistud-25724	38	17	.	.	PUNCT
eistud-25724	39	1	to	to	PART
eistud-25724	39	2	present	present	VERB
eistud-25724	39	3	the	the	DET
eistud-25724	39	4	development	development	NOUN
eistud-25724	39	5	of	of	ADP
eistud-25724	39	6	harmonization	harmonization	NOUN
eistud-25724	39	7			NOUN
eistud-25724	39	8	process	process	NOUN
eistud-25724	39	9	in	in	ADP
eistud-25724	39	10	eu	eu	PROPN
eistud-25724	39	11	.	.	PUNCT
eistud-25724	39	12	to	to	PART
eistud-25724	39	13	uncover	uncover	VERB
eistud-25724	39	14	the	the	DET
eistud-25724	39	15	definition	definition	NOUN
eistud-25724	39	16	of	of	ADP
eistud-25724	39	17	tax	tax	NOUN
eistud-25724	39	18	competition.	competition.	NUM
eistud-25724	39	19	research	research	NOUN
eistud-25724	39	20	methods	method	NOUN
eistud-25724	39	21	:	:	PUNCT
eistud-25724	39	22	analysis	analysis	NOUN
eistud-25724	39	23	of	of	ADP
eistud-25724	39	24	primary	primary	ADJ
eistud-25724	39	25	,	,	PUNCT
eistud-25724	39	26	secondary	secondary	ADJ
eistud-25724	39	27	literature	literature	NOUN
eistud-25724	39	28	and	and	CCONJ
eistud-25724	39	29	statistical	statistical	ADJ
eistud-25724	39	30	data	datum	NOUN
eistud-25724	39	31	.	.	PUNCT
eistud-25724	40	1	taxation	taxation	NOUN
eistud-25724	40	2	principles	principle	NOUN
eistud-25724	40	3	in	in	ADP
eistud-25724	40	4	eu	eu	PROPN
eistud-25724	40	5	rome	rome	PROPN
eistud-25724	40	6	treaty	treaty	PROPN
eistud-25724	40	7	european	european	PROPN
eistud-25724	40	8	union	union	PROPN
eistud-25724	40	9	establishing	establish	VERB
eistud-25724	40	10	treaty	treaty	NOUN
eistud-25724	40	11	(	(	PUNCT
eistud-25724	40	12	further	further	ADJ
eistud-25724	40	13	treaty	treaty	NOUN
eistud-25724	40	14	)	)	PUNCT
eistud-25724	40	15	2nd	2nd	ADJ
eistud-25724	40	16	article	article	NOUN
eistud-25724	40	17	expounded	expound	VERB
eistud-25724	40	18	economical	economical	ADJ
eistud-25724	40	19	and	and	CCONJ
eistud-25724	40	20	social	social	ADJ
eistud-25724	40	21	format	format	NOUN
eistud-25724	40	22	union	union	NOUN
eistud-25724	40	23	objectives	objective	NOUN
eistud-25724	40	24	.	.	PUNCT
eistud-25724	41	1	this	this	DET
eistud-25724	41	2	treaty	treaty	NOUN
eistud-25724	41	3	is	be	AUX
eistud-25724	41	4	not	not	PART
eistud-25724	41	5	only	only	ADV
eistud-25724	41	6	economical	economical	ADJ
eistud-25724	41	7	there	there	PRON
eistud-25724	41	8	is	be	VERB
eistud-25724	41	9	also	also	ADV
eistud-25724	41	10	talking	talk	VERB
eistud-25724	41	11	about	about	ADP
eistud-25724	41	12	human	human	ADJ
eistud-25724	41	13	rights	right	NOUN
eistud-25724	41	14	,	,	PUNCT
eistud-25724	41	15	education	education	NOUN
eistud-25724	41	16	and	and	CCONJ
eistud-25724	41	17	etc	etc	X
eistud-25724	41	18	.	.	X
eistud-25724	41	19	,	,	PUNCT
eistud-25724	41	20	but	but	CCONJ
eistud-25724	41	21	the	the	DET
eistud-25724	41	22	most	most	ADV
eistud-25724	41	23	important	important	ADJ
eistud-25724	41	24	regulating	regulating	ADJ
eistud-25724	41	25	questions	question	NOUN
eistud-25724	41	26	is	be	AUX
eistud-25724	41	27	common	common	ADJ
eistud-25724	41	28	market	market	NOUN
eistud-25724	41	29	and	and	CCONJ
eistud-25724	41	30	economic	economic	ADJ
eistud-25724	41	31	and	and	CCONJ
eistud-25724	41	32	monetary	monetary	ADJ
eistud-25724	41	33	union	union	NOUN
eistud-25724	41	34	(	(	PUNCT
eistud-25724	41	35	emu	emu	PROPN
eistud-25724	41	36	)	)	PUNCT
eistud-25724	41	37	.	.	PUNCT
eistud-25724	42	1	union	union	NOUN
eistud-25724	42	2	goals	goal	NOUN
eistud-25724	42	3	are	be	AUX
eistud-25724	42	4	reaching	reach	VERB
eistud-25724	42	5	by	by	ADP
eistud-25724	42	6	inoculating	inoculate	VERB
eistud-25724	42	7	free	free	ADJ
eistud-25724	42	8	movement	movement	NOUN
eistud-25724	42	9	of	of	ADP
eistud-25724	42	10	goods	good	NOUN
eistud-25724	42	11	,	,	PUNCT
eistud-25724	42	12	persons	person	NOUN
eistud-25724	42	13	,	,	PUNCT
eistud-25724	42	14	services	service	NOUN
eistud-25724	42	15	and	and	CCONJ
eistud-25724	42	16	capital	capital	NOUN
eistud-25724	42	17	,	,	PUNCT
eistud-25724	42	18	composing	compose	VERB
eistud-25724	42	19	relevant	relevant	ADJ
eistud-25724	42	20	conditions	condition	NOUN
eistud-25724	42	21	of	of	ADP
eistud-25724	42	22	competition	competition	NOUN
eistud-25724	42	23	and	and	CCONJ
eistud-25724	42	24	coordinate	coordinate	VERB
eistud-25724	42	25	national	national	ADJ
eistud-25724	42	26	tax	tax	NOUN
eistud-25724	42	27	rules	rule	NOUN
eistud-25724	42	28	.	.	PUNCT
eistud-25724	43	1	union	union	NOUN
eistud-25724	43	2	members	member	NOUN
eistud-25724	43	3	’	'	PUNCT
eistud-25724	43	4	duty	duty	NOUN
eistud-25724	43	5	to	to	PART
eistud-25724	43	6	harmonize	harmonize	VERB
eistud-25724	43	7	direct	direct	ADJ
eistud-25724	43	8	taxes	taxis	NOUN
eistud-25724	43	9	is	be	AUX
eistud-25724	43	10	not	not	PART
eistud-25724	43	11	ratified	ratify	VERB
eistud-25724	43	12	in	in	ADP
eistud-25724	43	13	eu	eu	PROPN
eistud-25724	43	14	jurisprudence	jurisprudence	NOUN
eistud-25724	43	15	acts	act	VERB
eistud-25724	43	16	.	.	PUNCT
eistud-25724	44	1	there	there	PRON
eistud-25724	44	2	are	be	VERB
eistud-25724	44	3	different	different	ADJ
eistud-25724	44	4	taxation	taxation	NOUN
eistud-25724	44	5	obstacles	obstacle	NOUN
eistud-25724	44	6	,	,	PUNCT
eistud-25724	44	7	which	which	PRON
eistud-25724	44	8	can	can	AUX
eistud-25724	44	9	incommode	incommode	ADV
eistud-25724	44	10	construct	construct	VERB
eistud-25724	44	11	common	common	ADJ
eistud-25724	44	12	market	market	NOUN
eistud-25724	44	13	.	.	PUNCT
eistud-25724	45	1	various	various	ADJ
eistud-25724	45	2	countries	country	NOUN
eistud-25724	45	3	obtain	obtain	VERB
eistud-25724	45	4	departure	departure	NOUN
eistud-25724	45	5	taxes	taxis	NOUN
eistud-25724	45	6	which	which	PRON
eistud-25724	45	7	appear	appear	VERB
eistud-25724	45	8	as	as	ADP
eistud-25724	45	9	serious	serious	ADJ
eistud-25724	45	10	problem	problem	NOUN
eistud-25724	45	11	in	in	ADP
eistud-25724	45	12	nowadays	nowadays	ADV
eistud-25724	45	13	.	.	PUNCT
eistud-25724	46	1	quantified	quantify	VERB
eistud-25724	46	2	different	different	ADJ
eistud-25724	46	3	taxation	taxation	NOUN
eistud-25724	46	4	for	for	ADP
eistud-25724	46	5	local	local	ADJ
eistud-25724	46	6	or	or	CCONJ
eistud-25724	46	7	imported	import	VERB
eistud-25724	46	8	goods	good	NOUN
eistud-25724	46	9	and	and	CCONJ
eistud-25724	46	10	services	service	NOUN
eistud-25724	46	11	also	also	ADV
eistud-25724	46	12	large	large	ADJ
eistud-25724	46	13	differences	difference	NOUN
eistud-25724	46	14	of	of	ADP
eistud-25724	46	15	taxes	taxis	NOUN
eistud-25724	46	16	in	in	ADP
eistud-25724	46	17	other	other	ADJ
eistud-25724	46	18	members	member	NOUN
eistud-25724	46	19	,	,	PUNCT
eistud-25724	46	20	such	such	ADJ
eistud-25724	46	21	as	as	ADP
eistud-25724	46	22	double	double	ADJ
eistud-25724	46	23	taxation	taxation	NOUN
eistud-25724	46	24	,	,	PUNCT
eistud-25724	46	25	different	different	ADJ
eistud-25724	46	26	taxation	taxation	NOUN
eistud-25724	46	27	for	for	ADP
eistud-25724	46	28	residents	resident	NOUN
eistud-25724	46	29	and	and	CCONJ
eistud-25724	46	30	non	non	ADJ
eistud-25724	46	31	-	-	ADJ
eistud-25724	46	32	residents	residents	ADJ
eistud-25724	46	33	companies	company	NOUN
eistud-25724	46	34	.	.	PUNCT
eistud-25724	47	1	to	to	PART
eistud-25724	47	2	avoid	avoid	VERB
eistud-25724	47	3	these	these	DET
eistud-25724	47	4	problems	problem	NOUN
eistud-25724	47	5	we	we	PRON
eistud-25724	47	6	have	have	VERB
eistud-25724	47	7	to	to	PART
eistud-25724	47	8	identify	identify	VERB
eistud-25724	47	9	:	:	PUNCT
eistud-25724	47	10	differences	difference	NOUN
eistud-25724	47	11	of	of	ADP
eistud-25724	47	12	taxation	taxation	NOUN
eistud-25724	47	13	systems	system	NOUN
eistud-25724	47	14	distorting	distort	VERB
eistud-25724	47	15			VERB
eistud-25724	47	16	economical	economical	ADJ
eistud-25724	47	17	neutrality	neutrality	NOUN
eistud-25724	47	18	.	.	PUNCT
eistud-25724	48	1	tax	tax	NOUN
eistud-25724	48	2	harmonization	harmonization	NOUN
eistud-25724	48	3	or	or	CCONJ
eistud-25724	48	4	at	at	ADP
eistud-25724	48	5	least	least	ADJ
eistud-25724	48	6	coordinating	coordinate	VERB
eistud-25724	48	7	between	between	ADP
eistud-25724	48	8			PUNCT
eistud-25724	48	9	members	member	NOUN
eistud-25724	48	10	is	be	AUX
eistud-25724	48	11	required	require	VERB
eistud-25724	48	12	for	for	ADP
eistud-25724	48	13	performance	performance	NOUN
eistud-25724	48	14	of	of	ADP
eistud-25724	48	15	common	common	ADJ
eistud-25724	48	16	market	market	NOUN
eistud-25724	48	17	.	.	PUNCT
eistud-25724	49	1	union	union	NOUN
eistud-25724	49	2	treaty	treaty	NOUN
eistud-25724	49	3	forbid	forbid	VERB
eistud-25724	49	4	total	total	ADJ
eistud-25724	49	5	discrimination	discrimination	NOUN
eistud-25724	49	6	of	of	ADP
eistud-25724	49	7	other	other	ADJ
eistud-25724	49	8			PART
eistud-25724	49	9	citizens	citizen	NOUN
eistud-25724	49	10	or	or	CCONJ
eistud-25724	49	11	companies	company	NOUN
eistud-25724	49	12	does	do	AUX
eistud-25724	49	13	n’t	not	PART
eistud-25724	49	14	matter	matter	VERB
eistud-25724	49	15	is	be	AUX
eistud-25724	49	16	it	it	PRON
eistud-25724	49	17	open	open	ADJ
eistud-25724	49	18	or	or	CCONJ
eistud-25724	49	19	hidden.(90	hidden.(90	ADJ
eistud-25724	49	20	a.	a.	NOUN
eistud-25724	49	21	)	)	PUNCT
eistud-25724	49	22	e.g.	e.g.	ADV
eistud-25724	49	23	case	case	NOUN
eistud-25724	49	24	c-393/98	c-393/98	VERB
eistud-25724	49	25	the	the	DET
eistud-25724	49	26	general	general	ADJ
eistud-25724	49	27	harmonization	harmonization	NOUN
eistud-25724	49	28	provisions	provision	NOUN
eistud-25724	49	29	(	(	PUNCT
eistud-25724	49	30	articles	article	NOUN
eistud-25724	49	31	94	94	NUM
eistud-25724	49	32	and	and	CCONJ
eistud-25724	49	33	95	95	NUM
eistud-25724	49	34	of	of	ADP
eistud-25724	49	35	the	the	DET
eistud-25724	49	36	ec	ec	PROPN
eistud-25724	49	37	treaty	treaty	NOUN
eistud-25724	49	38	)	)	PUNCT
eistud-25724	49	39	form	form	VERB
eistud-25724	49	40	the	the	DET
eistud-25724	49	41	main	main	ADJ
eistud-25724	49	42	legal	legal	ADJ
eistud-25724	49	43	basis	basis	NOUN
eistud-25724	49	44	for	for	ADP
eistud-25724	49	45	harmonizing	harmonize	VERB
eistud-25724	49	46	taxes	taxis	NOUN
eistud-25724	49	47	.	.	PUNCT
eistud-25724	50	1	article	article	NOUN
eistud-25724	50	2	94	94	NUM
eistud-25724	50	3	pertains	pertain	VERB
eistud-25724	50	4	to	to	ADP
eistud-25724	50	5	“	"	PUNCT
eistud-25724	50	6	directives	directive	NOUN
eistud-25724	50	7	for	for	ADP
eistud-25724	50	8	the	the	DET
eistud-25724	50	9	approximation	approximation	NOUN
eistud-25724	50	10	of	of	ADP
eistud-25724	50	11	such	such	ADJ
eistud-25724	50	12	laws	law	NOUN
eistud-25724	50	13	,	,	PUNCT
eistud-25724	50	14	regulations	regulation	NOUN
eistud-25724	50	15	or	or	CCONJ
eistud-25724	50	16	administrative	administrative	ADJ
eistud-25724	50	17	provisions	provision	NOUN
eistud-25724	50	18	of	of	ADP
eistud-25724	50	19	the	the	DET
eistud-25724	50	20	member	member	NOUN
eistud-25724	50	21	states	state	NOUN
eistud-25724	50	22	as	as	SCONJ
eistud-25724	50	23	directly	directly	ADV
eistud-25724	50	24	affect	affect	VERB
eistud-25724	50	25	the	the	DET
eistud-25724	50	26	establishment	establishment	NOUN
eistud-25724	50	27	or	or	CCONJ
eistud-25724	50	28	functioning	functioning	NOUN
eistud-25724	50	29	of	of	ADP
eistud-25724	50	30	the	the	DET
eistud-25724	50	31	common	common	ADJ
eistud-25724	50	32	market	market	NOUN
eistud-25724	50	33	.	.	PUNCT
eistud-25724	50	34	”	"	PUNCT
eistud-25724	51	1	the	the	DET
eistud-25724	51	2	single	single	ADJ
eistud-25724	51	3	european	european	PROPN
eistud-25724	51	4	act	act	PROPN
eistud-25724	51	5	amending	amend	VERB
eistud-25724	51	6	the	the	DET
eistud-25724	51	7	ec	ec	PROPN
eistud-25724	51	8	treaty	treaty	NOUN
eistud-25724	51	9	introduced	introduce	VERB
eistud-25724	51	10	article	article	NOUN
eistud-25724	51	11	95	95	NUM
eistud-25724	51	12	stipulating	stipulate	VERB
eistud-25724	51	13	that	that	SCONJ
eistud-25724	51	14	the	the	DET
eistud-25724	51	15	council	council	NOUN
eistud-25724	51	16	will	will	AUX
eistud-25724	51	17	adopt	adopt	VERB
eistud-25724	51	18	the	the	DET
eistud-25724	51	19	measures	measure	NOUN
eistud-25724	51	20	for	for	ADP
eistud-25724	51	21	the	the	DET
eistud-25724	51	22	approximation	approximation	NOUN
eistud-25724	51	23	of	of	ADP
eistud-25724	51	24	the	the	DET
eistud-25724	51	25	provisions	provision	NOUN
eistud-25724	51	26	aiming	aim	VERB
eistud-25724	51	27	at	at	ADP
eistud-25724	51	28	the	the	DET
eistud-25724	51	29	establishment	establishment	NOUN
eistud-25724	51	30	and	and	CCONJ
eistud-25724	51	31	functioning	functioning	NOUN
eistud-25724	51	32	of	of	ADP
eistud-25724	51	33	the	the	DET
eistud-25724	51	34	internal	internal	ADJ
eistud-25724	51	35	market	market	NOUN
eistud-25724	51	36	.	.	PUNCT
eistud-25724	52	1	by	by	ADP
eistud-25724	52	2	way	way	NOUN
eistud-25724	52	3	of	of	ADP
eistud-25724	52	4	derogation	derogation	NOUN
eistud-25724	52	5	from	from	ADP
eistud-25724	52	6	article	article	NOUN
eistud-25724	52	7	94	94	NUM
eistud-25724	52	8	it	it	PRON
eistud-25724	52	9	allows	allow	VERB
eistud-25724	52	10	for	for	ADP
eistud-25724	52	11	qualified	qualified	ADJ
eistud-25724	52	12	majority	majority	NOUN
eistud-25724	52	13	decision	decision	NOUN
eistud-25724	52	14	-	-	PUNCT
eistud-25724	52	15	making	making	NOUN
eistud-25724	52	16	,	,	PUNCT
eistud-25724	52	17	but	but	CCONJ
eistud-25724	52	18	according	accord	VERB
eistud-25724	52	19	to	to	ADP
eistud-25724	52	20	paragraph	paragraph	NOUN
eistud-25724	52	21	2	2	NUM
eistud-25724	52	22	this	this	PRON
eistud-25724	52	23	does	do	AUX
eistud-25724	52	24	not	not	PART
eistud-25724	52	25	apply	apply	VERB
eistud-25724	52	26	to	to	ADP
eistud-25724	52	27	fiscal	fiscal	ADJ
eistud-25724	52	28	provisions	provision	NOUN
eistud-25724	52	29	.	.	PUNCT
eistud-25724	53	1	in	in	ADP
eistud-25724	53	2	addition	addition	NOUN
eistud-25724	53	3	,	,	PUNCT
eistud-25724	53	4	some	some	DET
eistud-25724	53	5	non	non	ADJ
eistud-25724	53	6	-	-	ADJ
eistud-25724	53	7	binding	binding	ADJ
eistud-25724	53	8	instruments	instrument	NOUN
eistud-25724	53	9	have	have	AUX
eistud-25724	53	10	been	be	AUX
eistud-25724	53	11	applied	apply	VERB
eistud-25724	53	12	.	.	PUNCT
eistud-25724	54	1	in	in	ADP
eistud-25724	54	2	this	this	DET
eistud-25724	54	3	case	case	NOUN
eistud-25724	54	4	we	we	PRON
eistud-25724	54	5	have	have	VERB
eistud-25724	54	6	these	these	DET
eistud-25724	54	7	general	general	ADJ
eistud-25724	54	8	documents	document	NOUN
eistud-25724	54	9	(	(	PUNCT
eistud-25724	54	10	written	write	VERB
eistud-25724	54	11	bellow	bellow	ADV
eistud-25724	54	12	)	)	PUNCT
eistud-25724	54	13	regulating	regulate	VERB
eistud-25724	54	14	tax	tax	NOUN
eistud-25724	54	15	coordination	coordination	NOUN
eistud-25724	54	16	.	.	PUNCT
eistud-25724	55	1	the	the	DET
eistud-25724	55	2	main	main	ADJ
eistud-25724	55	3	documents	document	NOUN
eistud-25724	55	4	regulating	regulate	VERB
eistud-25724	55	5	tax	tax	NOUN
eistud-25724	55	6	coordination	coordination	NOUN
eistud-25724	55	7	:	:	PUNCT
eistud-25724	55	8	council	council	NOUN
eistud-25724	55	9	directive	directive	NOUN
eistud-25724	55	10	2006/112	2006/112	NUM
eistud-25724	55	11	/	/	SYM
eistud-25724	55	12	ec	ec	NOUN
eistud-25724	55	13	–	–	PUNCT
eistud-25724	55	14	main	main	ADJ
eistud-25724	55	15	document	document	NOUN
eistud-25724	55	16	,	,	PUNCT
eistud-25724	55	17	regulating	regulate	VERB
eistud-25724	55	18	vat	vat	NOUN
eistud-25724	55	19	taxation	taxation	NOUN
eistud-25724	55	20	order	order	NOUN
eistud-25724	55	21	;	;	PUNCT
eistud-25724	55	22	6th	6th	ADJ
eistud-25724	55	23	council	council	NOUN
eistud-25724	55	24	directive	directive	NOUN
eistud-25724	55	25	77/388	77/388	NUM
eistud-25724	55	26	/	/	SYM
eistud-25724	55	27	eec	eec	ADV
eistud-25724	55	28	–	–	PUNCT
eistud-25724	55	29	by	by	ADP
eistud-25724	55	30	reason	reason	NOUN
eistud-25724	55	31	of	of	ADP
eistud-25724	55	32	state	state	NOUN
eistud-25724	55	33	members	member	NOUN
eistud-25724	55	34	turnover	turnover	NOUN
eistud-25724	55	35	taxes	taxis	NOUN
eistud-25724	55	36	coordination	coordination	NOUN
eistud-25724	55	37	;	;	PUNCT
eistud-25724	55	38	council	council	NOUN
eistud-25724	55	39	directive	directive	NOUN
eistud-25724	55	40	2006/79	2006/79	NUM
eistud-25724	55	41	/	/	SYM
eistud-25724	55	42	ec	ec	PROPN
eistud-25724	55	43			VERB
eistud-25724	55	44	regulating	regulate	VERB
eistud-25724	55	45	import	import	NOUN
eistud-25724	55	46	vat	vat	NOUN
eistud-25724	55	47	privilege	privilege	NOUN
eistud-25724	55	48	aiming	aim	VERB
eistud-25724	55	49	cases	case	NOUN
eistud-25724	55	50	and	and	CCONJ
eistud-25724	55	51	order	order	NOUN
eistud-25724	55	52	;	;	PUNCT
eistud-25724	55	53	council	council	NOUN
eistud-25724	55	54	directive	directive	PROPN
eistud-25724	55	55	83/181	83/181	NUM
eistud-25724	55	56	/	/	SYM
eistud-25724	55	57	eec	eec	PROPN
eistud-25724	55	58	–	–	PUNCT
eistud-25724	55	59	by	by	ADP
eistud-25724	55	60	reason	reason	NOUN
eistud-25724	55	61	of	of	ADP
eistud-25724	55	62	directive	directive	NOUN
eistud-25724	55	63	77/388	77/388	NUM
eistud-25724	55	64	/	/	SYM
eistud-25724	55	65	eec	eec	PROPN
eistud-25724	55	66	14	14	NUM
eistud-25724	55	67	article	article	NOUN
eistud-25724	55	68	1st	1st	ADJ
eistud-25724	55	69	part	part	NOUN
eistud-25724	55	70	aiming	aim	VERB
eistud-25724	55	71	to	to	PART
eistud-25724	55	72	dismiss	dismiss	VERB
eistud-25724	55	73	the	the	DET
eistud-25724	55	74	final	final	ADJ
eistud-25724	55	75	goods	good	NOUN
eistud-25724	55	76	import	import	NOUN
eistud-25724	55	77	from	from	ADP
eistud-25724	55	78	vat	vat	NOUN
eistud-25724	55	79	tax	tax	NOUN
eistud-25724	55	80	;	;	PUNCT
eistud-25724	55	81	8th	8th	ADJ
eistud-25724	55	82	council	council	NOUN
eistud-25724	55	83	directive	directive	NOUN
eistud-25724	55	84	79/1072	79/1072	NUM
eistud-25724	55	85	/	/	SYM
eistud-25724	55	86	eec	eec	PROPN
eistud-25724	55	87	and	and	CCONJ
eistud-25724	55	88	13th	13th	ADJ
eistud-25724	55	89			X
eistud-25724	55	90	council	council	NOUN
eistud-25724	55	91	directive	directive	NOUN
eistud-25724	55	92	86/560	86/560	NUM
eistud-25724	55	93	/	/	SYM
eistud-25724	55	94	eec	eec	PROPN
eistud-25724	55	95	–	–	PUNCT
eistud-25724	55	96	vat	vat	NOUN
eistud-25724	55	97	resumption	resumption	NOUN
eistud-25724	55	98	for	for	ADP
eistud-25724	55	99	persons	person	NOUN
eistud-25724	55	100	who	who	PRON
eistud-25724	55	101	are	be	AUX
eistud-25724	55	102	taxable	taxable	ADJ
eistud-25724	55	103	by	by	ADP
eistud-25724	55	104	foreign	foreign	ADJ
eistud-25724	55	105	countries	country	NOUN
eistud-25724	55	106	.	.	PUNCT
eistud-25724	56	1	council	council	NOUN
eistud-25724	56	2	directive	directive	NOUN
eistud-25724	56	3	92/12	92/12	PROPN
eistud-25724	56	4	/	/	SYM
eistud-25724	56	5	eec	eec	ADV
eistud-25724	56	6	–	–	PUNCT
eistud-25724	56	7	the	the	DET
eistud-25724	56	8	basic	basic	ADJ
eistud-25724	56	9	document	document	NOUN
eistud-25724	56	10	establishing	establish	VERB
eistud-25724	56	11	the	the	DET
eistud-25724	56	12	system	system	NOUN
eistud-25724	56	13	of	of	ADP
eistud-25724	56	14	excise	excise	NOUN
eistud-25724	56	15	duty	duty	NOUN
eistud-25724	56	16	taxation	taxation	NOUN
eistud-25724	56	17	.	.	PUNCT
eistud-25724	57	1	horizontal	horizontal	ADJ
eistud-25724	57	2	directive	directive	NOUN
eistud-25724	57	3	no	no	INTJ
eistud-25724	57	4	.	.	PUNCT
eistud-25724	58	1	92/12	92/12	NUM
eistud-25724	58	2	/	/	SYM
eistud-25724	58	3	eec	eec	PROPN
eistud-25724	58	4	is	be	AUX
eistud-25724	58	5	related	relate	VERB
eistud-25724	58	6	to	to	ADP
eistud-25724	58	7	mineral	mineral	NOUN
eistud-25724	58	8	oils	oil	NOUN
eistud-25724	58	9	,	,	PUNCT
eistud-25724	58	10	alcohol	alcohol	NOUN
eistud-25724	58	11	and	and	CCONJ
eistud-25724	58	12	alcoholic	alcoholic	ADJ
eistud-25724	58	13	beverages	beverage	NOUN
eistud-25724	58	14	and	and	CCONJ
eistud-25724	58	15	tobacco	tobacco	NOUN
eistud-25724	58	16	.	.	PUNCT
eistud-25724	59	1	directive	directive	NOUN
eistud-25724	59	2	further	far	ADV
eistud-25724	59	3	enables	enable	VERB
eistud-25724	59	4	individual	individual	ADJ
eistud-25724	59	5	member	member	NOUN
eistud-25724	59	6	states	state	NOUN
eistud-25724	59	7	to	to	PART
eistud-25724	59	8	impose	impose	VERB
eistud-25724	59	9	above	above	ADP
eistud-25724	59	10	the	the	DET
eistud-25724	59	11	scope	scope	NOUN
eistud-25724	59	12	of	of	ADP
eistud-25724	59	13	excise	excise	NOUN
eistud-25724	59	14	duties	duty	NOUN
eistud-25724	59	15	also	also	ADV
eistud-25724	59	16	other	other	ADJ
eistud-25724	59	17	indirect	indirect	ADJ
eistud-25724	59	18	taxes	taxis	NOUN
eistud-25724	59	19	(	(	PUNCT
eistud-25724	59	20	for	for	ADP
eistud-25724	59	21	example	example	NOUN
eistud-25724	59	22	from	from	ADP
eistud-25724	59	23	environmental	environmental	ADJ
eistud-25724	59	24	reasons	reason	NOUN
eistud-25724	59	25	)	)	PUNCT
eistud-25724	59	26	.	.	PUNCT
eistud-25724	60	1	application	application	NOUN
eistud-25724	60	2	of	of	ADP
eistud-25724	60	3	these	these	DET
eistud-25724	60	4	taxes	taxis	NOUN
eistud-25724	60	5	does	do	AUX
eistud-25724	60	6	not	not	PART
eistud-25724	60	7	have	have	VERB
eistud-25724	60	8	to	to	PART
eistud-25724	60	9	signify	signify	VERB
eistud-25724	60	10	any	any	DET
eistud-25724	60	11	formalities	formality	NOUN
eistud-25724	60	12	during	during	ADP
eistud-25724	60	13	cross	cross	ADJ
eistud-25724	60	14	-	-	ADJ
eistud-25724	60	15	border	border	ADJ
eistud-25724	60	16	trade	trade	NOUN
eistud-25724	60	17	between	between	ADP
eistud-25724	60	18	member	member	NOUN
eistud-25724	60	19	states	state	NOUN
eistud-25724	60	20	.	.	PUNCT
eistud-25724	61	1	directive	directive	NOUN
eistud-25724	61	2	,	,	PUNCT
eistud-25724	61	3	except	except	SCONJ
eistud-25724	61	4	the	the	DET
eistud-25724	61	5	object	object	NOUN
eistud-25724	61	6	of	of	ADP
eistud-25724	61	7	taxes	taxis	NOUN
eistud-25724	61	8	,	,	PUNCT
eistud-25724	61	9	also	also	ADV
eistud-25724	61	10	defines	define	VERB
eistud-25724	61	11	taxable	taxable	ADJ
eistud-25724	61	12	fulfillment	fulfillment	NOUN
eistud-25724	61	13	,	,	PUNCT
eistud-25724	61	14	production	production	NOUN
eistud-25724	61	15	,	,	PUNCT
eistud-25724	61	16	products	product	NOUN
eistud-25724	61	17	moving	move	VERB
eistud-25724	61	18	and	and	CCONJ
eistud-25724	61	19	tax	tax	NOUN
eistud-25724	61	20	payments	payment	NOUN
eistud-25724	61	21	.	.	PUNCT
eistud-25724	62	1	the	the	DET
eistud-25724	62	2	directive	directive	NOUN
eistud-25724	62	3	is	be	AUX
eistud-25724	62	4	regulating	regulate	VERB
eistud-25724	62	5	excise	excise	NOUN
eistud-25724	62	6	duties	duty	NOUN
eistud-25724	62	7	in	in	ADP
eistud-25724	62	8	general	general	ADJ
eistud-25724	62	9	and	and	CCONJ
eistud-25724	62	10	concrete	concrete	ADJ
eistud-25724	62	11	types	type	NOUN
eistud-25724	62	12	of	of	ADP
eistud-25724	62	13	excise	excise	NOUN
eistud-25724	62	14	duties	duty	NOUN
eistud-25724	62	15	are	be	AUX
eistud-25724	62	16	regulated	regulate	VERB
eistud-25724	62	17	by	by	ADP
eistud-25724	62	18	individual	individual	ADJ
eistud-25724	62	19	directives	directive	NOUN
eistud-25724	62	20	.	.	PUNCT
eistud-25724	63	1	ethyl	ethyl	PROPN
eistud-25724	63	2	alcohol	alcohol	PROPN
eistud-25724	63	3	and	and	CCONJ
eistud-25724	63	4	spirituous	spirituous	ADJ
eistud-25724	63	5	beverages	beverage	NOUN
eistud-25724	63	6	excise	excise	NOUN
eistud-25724	63	7	duty	duty	NOUN
eistud-25724	63	8	regulating	regulate	VERB
eistud-25724	63	9	documents	document	NOUN
eistud-25724	63	10	:	:	PUNCT
eistud-25724	63	11	council	council	NOUN
eistud-25724	63	12	directive	directive	NOUN
eistud-25724	63	13	92/83	92/83	NUM
eistud-25724	63	14	/	/	SYM
eistud-25724	63	15	eec	eec	PROPN
eistud-25724	63	16			VERB
eistud-25724	63	17	by	by	ADP
eistud-25724	63	18	reason	reason	NOUN
eistud-25724	63	19	of	of	ADP
eistud-25724	63	20	excise	excise	NOUN
eistud-25724	63	21	duty	duty	NOUN
eistud-25724	63	22	for	for	ADP
eistud-25724	63	23	alcohol	alcohol	NOUN
eistud-25724	63	24	and	and	CCONJ
eistud-25724	63	25	beverages	beverage	NOUN
eistud-25724	63	26	structure	structure	NOUN
eistud-25724	63	27	harmonization	harmonization	NOUN
eistud-25724	63	28	.	.	PUNCT
eistud-25724	64	1	council	council	NOUN
eistud-25724	64	2	directive	directive	NOUN
eistud-25724	64	3	92/84	92/84	NUM
eistud-25724	64	4	/	/	SYM
eistud-25724	64	5	eec	eec	ADV
eistud-25724	64	6	by	by	ADP
eistud-25724	64	7	reason	reason	NOUN
eistud-25724	64	8	of	of	ADP
eistud-25724	64	9	excise	excise	NOUN
eistud-25724	64	10	duty	duty	NOUN
eistud-25724	64	11	tariffs	tariff	NOUN
eistud-25724	64	12	for	for	ADP
eistud-25724	64	13	alcohol	alcohol	NOUN
eistud-25724	64	14	and	and	CCONJ
eistud-25724	64	15	beverages	beverage	NOUN
eistud-25724	64	16	unification	unification	NOUN
eistud-25724	64	17	;	;	PUNCT
eistud-25724	64	18	manufactured	manufacture	VERB
eistud-25724	64	19	tobacco	tobacco	NOUN
eistud-25724	64	20	:	:	PUNCT
eistud-25724	64	21	council	council	NOUN
eistud-25724	64	22	directive	directive	NOUN
eistud-25724	64	23	92/79	92/79	NUM
eistud-25724	64	24	/	/	SYM
eistud-25724	64	25	eec	eec	PROPN
eistud-25724	64	26	due	due	ADJ
eistud-25724	64	27			PROPN
eistud-25724	64	28	to	to	ADP
eistud-25724	64	29	taxes	taxis	NOUN
eistud-25724	64	30	for	for	ADP
eistud-25724	64	31	cigarettes	cigarette	NOUN
eistud-25724	64	32	harmonization	harmonization	NOUN
eistud-25724	64	33	.	.	PUNCT
eistud-25724	65	1	council	council	NOUN
eistud-25724	65	2	directive	directive	NOUN
eistud-25724	65	3	92/80	92/80	NUM
eistud-25724	65	4	/	/	SYM
eistud-25724	65	5	eec	eec	PROPN
eistud-25724	65	6			VERB
eistud-25724	65	7	by	by	ADP
eistud-25724	65	8	reason	reason	NOUN
eistud-25724	65	9	of	of	ADP
eistud-25724	65	10	taxes	taxis	NOUN
eistud-25724	65	11	to	to	ADP
eistud-25724	65	12	other	other	ADJ
eistud-25724	65	13	industrial	industrial	ADJ
eistud-25724	65	14	tobacco	tobacco	NOUN
eistud-25724	65	15	harmonization	harmonization	NOUN
eistud-25724	65	16	.	.	PUNCT
eistud-25724	66	1	energy	energy	NOUN
eistud-25724	66	2	products	product	NOUN
eistud-25724	66	3	and	and	CCONJ
eistud-25724	66	4	electric	electric	ADJ
eistud-25724	66	5	energy	energy	PROPN
eistud-25724	66	6	council	council	NOUN
eistud-25724	66	7	directive	directive	NOUN
eistud-25724	66	8	92/81	92/81	NUM
eistud-25724	66	9	/	/	SYM
eistud-25724	66	10	eec	eec	NOUN
eistud-25724	66	11	comprises	comprise	VERB
eistud-25724	66	12	unification	unification	NOUN
eistud-25724	66	13	issn	issn	PROPN
eistud-25724	66	14	1822	1822	NUM
eistud-25724	66	15	-	-	SYM
eistud-25724	66	16	8402	8402	NUM
eistud-25724	66	17	european	european	ADJ
eistud-25724	66	18	integration	integration	NOUN
eistud-25724	66	19	studies	study	NOUN
eistud-25724	66	20	.	.	PUNCT
eistud-25724	67	1	2009	2009	NUM
eistud-25724	67	2	.	.	PUNCT
eistud-25724	68	1	no	no	DET
eistud-25724	68	2	3	3	NUM
eistud-25724	68	3	71	71	NUM
eistud-25724	68	4	of	of	ADP
eistud-25724	68	5	basis	basis	NOUN
eistud-25724	68	6	for	for	ADP
eistud-25724	68	7	tax	tax	NOUN
eistud-25724	68	8	assessment	assessment	NOUN
eistud-25724	68	9	and	and	CCONJ
eistud-25724	68	10	adjustment	adjustment	NOUN
eistud-25724	68	11	of	of	ADP
eistud-25724	68	12	tax	tax	NOUN
eistud-25724	68	13	structure	structure	NOUN
eistud-25724	68	14	in	in	ADP
eistud-25724	68	15	relation	relation	NOUN
eistud-25724	68	16	to	to	ADP
eistud-25724	68	17	custom	custom	NOUN
eistud-25724	68	18	tariff	tariff	NOUN
eistud-25724	68	19	.	.	PUNCT
eistud-25724	69	1	this	this	DET
eistud-25724	69	2	directive	directive	NOUN
eistud-25724	69	3	defines	define	VERB
eistud-25724	69	4	individual	individual	ADJ
eistud-25724	69	5	types	type	NOUN
eistud-25724	69	6	of	of	ADP
eistud-25724	69	7	mineral	mineral	NOUN
eistud-25724	69	8	oils	oil	NOUN
eistud-25724	69	9	subjected	subject	VERB
eistud-25724	69	10	to	to	PART
eistud-25724	69	11	excise	excise	VERB
eistud-25724	69	12	duty	duty	NOUN
eistud-25724	69	13	.	.	PUNCT
eistud-25724	70	1	if	if	SCONJ
eistud-25724	70	2	the	the	DET
eistud-25724	70	3	mineral	mineral	NOUN
eistud-25724	70	4	oil	oil	NOUN
eistud-25724	70	5	serves	serve	VERB
eistud-25724	70	6	to	to	ADP
eistud-25724	70	7	consumption	consumption	NOUN
eistud-25724	70	8	,	,	PUNCT
eistud-25724	70	9	is	be	AUX
eistud-25724	70	10	sold	sell	VERB
eistud-25724	70	11	or	or	CCONJ
eistud-25724	70	12	serves	serve	VERB
eistud-25724	70	13	as	as	ADP
eistud-25724	70	14	fuel	fuel	NOUN
eistud-25724	70	15	,	,	PUNCT
eistud-25724	70	16	then	then	ADV
eistud-25724	70	17	it	it	PRON
eistud-25724	70	18	is	be	AUX
eistud-25724	70	19	the	the	DET
eistud-25724	70	20	object	object	NOUN
eistud-25724	70	21	of	of	ADP
eistud-25724	70	22	the	the	DET
eistud-25724	70	23	tax	tax	NOUN
eistud-25724	70	24	.	.	PUNCT
eistud-25724	71	1	directive	directive	NOUN
eistud-25724	71	2	stipulates	stipulate	VERB
eistud-25724	71	3	that	that	SCONJ
eistud-25724	71	4	also	also	ADV
eistud-25724	71	5	the	the	DET
eistud-25724	71	6	product	product	NOUN
eistud-25724	71	7	,	,	PUNCT
eistud-25724	71	8	which	which	PRON
eistud-25724	71	9	is	be	AUX
eistud-25724	71	10	not	not	PART
eistud-25724	71	11	directly	directly	ADV
eistud-25724	71	12	listed	list	VERB
eistud-25724	71	13	as	as	ADP
eistud-25724	71	14	a	a	DET
eistud-25724	71	15	mineral	mineral	NOUN
eistud-25724	71	16	oil	oil	NOUN
eistud-25724	71	17	,	,	PUNCT
eistud-25724	71	18	but	but	CCONJ
eistud-25724	71	19	is	be	AUX
eistud-25724	71	20	sold	sell	VERB
eistud-25724	71	21	or	or	CCONJ
eistud-25724	71	22	used	use	VERB
eistud-25724	71	23	production	production	NOUN
eistud-25724	71	24	of	of	ADP
eistud-25724	71	25	electric	electric	ADJ
eistud-25724	71	26	energy	energy	NOUN
eistud-25724	71	27	as	as	ADP
eistud-25724	71	28	a	a	DET
eistud-25724	71	29	fuel	fuel	NOUN
eistud-25724	71	30	is	be	AUX
eistud-25724	71	31	object	object	NOUN
eistud-25724	71	32	of	of	ADP
eistud-25724	71	33	the	the	DET
eistud-25724	71	34	tax	tax	NOUN
eistud-25724	71	35	.	.	PUNCT
eistud-25724	72	1	council	council	NOUN
eistud-25724	72	2	directive	directive	NOUN
eistud-25724	72	3	2003/96	2003/96	NUM
eistud-25724	72	4	/	/	SYM
eistud-25724	72	5	ec	ec	PROPN
eistud-25724	72	6			PROPN
eistud-25724	72	7	restructures	restructure	VERB
eistud-25724	72	8	taxation	taxation	NOUN
eistud-25724	72	9	of	of	ADP
eistud-25724	72	10	mineral	mineral	ADJ
eistud-25724	72	11	oils	oil	NOUN
eistud-25724	72	12	on	on	ADP
eistud-25724	72	13	the	the	DET
eistud-25724	72	14	energy	energy	NOUN
eistud-25724	72	15	products	product	NOUN
eistud-25724	72	16	and	and	CCONJ
eistud-25724	72	17	electric	electric	ADJ
eistud-25724	72	18	energy	energy	NOUN
eistud-25724	72	19	.	.	PUNCT
eistud-25724	73	1	it	it	PRON
eistud-25724	73	2	extends	extend	VERB
eistud-25724	73	3	taxation	taxation	NOUN
eistud-25724	73	4	of	of	ADP
eistud-25724	73	5	mineral	mineral	ADJ
eistud-25724	73	6	oils	oil	NOUN
eistud-25724	73	7	to	to	ADP
eistud-25724	73	8	coal	coal	NOUN
eistud-25724	73	9	,	,	PUNCT
eistud-25724	73	10	natural	natural	ADJ
eistud-25724	73	11	gas	gas	NOUN
eistud-25724	73	12	and	and	CCONJ
eistud-25724	73	13	electric	electric	ADJ
eistud-25724	73	14	energy	energy	NOUN
eistud-25724	73	15	.	.	PUNCT
eistud-25724	74	1	this	this	DET
eistud-25724	74	2	directive	directive	NOUN
eistud-25724	74	3	sets	set	VERB
eistud-25724	74	4	minimum	minimum	ADJ
eistud-25724	74	5	tax	tax	NOUN
eistud-25724	74	6	rates	rate	NOUN
eistud-25724	74	7	on	on	ADP
eistud-25724	74	8	energy	energy	NOUN
eistud-25724	74	9	products	product	NOUN
eistud-25724	74	10	in	in	ADP
eistud-25724	74	11	dependence	dependence	NOUN
eistud-25724	74	12	to	to	ADP
eistud-25724	74	13	purpose	purpose	NOUN
eistud-25724	74	14	of	of	ADP
eistud-25724	74	15	the	the	DET
eistud-25724	74	16	use	use	NOUN
eistud-25724	74	17	.	.	PUNCT
eistud-25724	75	1	it	it	PRON
eistud-25724	75	2	distinguishes	distinguish	VERB
eistud-25724	75	3	between	between	ADP
eistud-25724	75	4	energy	energy	NOUN
eistud-25724	75	5	products	product	NOUN
eistud-25724	75	6	serving	serve	VERB
eistud-25724	75	7	as	as	ADP
eistud-25724	75	8	fuel	fuel	NOUN
eistud-25724	75	9	or	or	CCONJ
eistud-25724	75	10	as	as	ADP
eistud-25724	75	11	a	a	DET
eistud-25724	75	12	mean	mean	NOUN
eistud-25724	75	13	for	for	ADP
eistud-25724	75	14	production	production	NOUN
eistud-25724	75	15	of	of	ADP
eistud-25724	75	16	electric	electric	ADJ
eistud-25724	75	17	energy	energy	NOUN
eistud-25724	75	18	.	.	PUNCT
eistud-25724	76	1	but	but	CCONJ
eistud-25724	76	2	whether	whether	SCONJ
eistud-25724	76	3	or	or	CCONJ
eistud-25724	76	4	not	not	PART
eistud-25724	76	5	secondary	secondary	ADJ
eistud-25724	76	6	eu	eu	PROPN
eistud-25724	76	7	legislation	legislation	NOUN
eistud-25724	76	8	such	such	ADJ
eistud-25724	76	9	as	as	ADP
eistud-25724	76	10	directives	directive	NOUN
eistud-25724	76	11	and	and	CCONJ
eistud-25724	76	12	regulations	regulation	NOUN
eistud-25724	76	13	exists	exist	VERB
eistud-25724	76	14	,	,	PUNCT
eistud-25724	76	15	member	member	NOUN
eistud-25724	76	16	states	state	NOUN
eistud-25724	76	17	’	’	PART
eistud-25724	76	18	tax	tax	NOUN
eistud-25724	76	19	systems	system	NOUN
eistud-25724	76	20	and	and	CCONJ
eistud-25724	76	21	tax	tax	NOUN
eistud-25724	76	22	treaties	treaty	NOUN
eistud-25724	76	23	must	must	AUX
eistud-25724	76	24	in	in	ADP
eistud-25724	76	25	any	any	DET
eistud-25724	76	26	event	event	NOUN
eistud-25724	76	27	respect	respect	VERB
eistud-25724	76	28	the	the	DET
eistud-25724	76	29	fundamental	fundamental	ADJ
eistud-25724	76	30	treaty	treaty	NOUN
eistud-25724	76	31	principles	principle	NOUN
eistud-25724	76	32	on	on	ADP
eistud-25724	76	33	the	the	DET
eistud-25724	76	34	free	free	ADJ
eistud-25724	76	35	movement	movement	NOUN
eistud-25724	76	36	of	of	ADP
eistud-25724	76	37	workers	worker	NOUN
eistud-25724	76	38	,	,	PUNCT
eistud-25724	76	39	services	service	NOUN
eistud-25724	76	40	and	and	CCONJ
eistud-25724	76	41	capital	capital	NOUN
eistud-25724	76	42	and	and	CCONJ
eistud-25724	76	43	the	the	DET
eistud-25724	76	44	freedom	freedom	NOUN
eistud-25724	76	45	of	of	ADP
eistud-25724	76	46	establishment	establishment	NOUN
eistud-25724	76	47	(	(	PUNCT
eistud-25724	76	48	articles	article	NOUN
eistud-25724	76	49	39	39	NUM
eistud-25724	76	50	,	,	PUNCT
eistud-25724	76	51	43	43	NUM
eistud-25724	76	52	,	,	PUNCT
eistud-25724	76	53	49	49	NUM
eistud-25724	76	54	and	and	CCONJ
eistud-25724	76	55	56	56	NUM
eistud-25724	76	56	of	of	ADP
eistud-25724	76	57	the	the	DET
eistud-25724	76	58	ec	ec	PROPN
eistud-25724	76	59	treaty	treaty	PROPN
eistud-25724	76	60	)	)	PUNCT
eistud-25724	76	61	and	and	CCONJ
eistud-25724	76	62	the	the	DET
eistud-25724	76	63	principle	principle	NOUN
eistud-25724	76	64	of	of	ADP
eistud-25724	76	65	non	non	NOUN
eistud-25724	76	66	-	-	NOUN
eistud-25724	76	67	discrimination	discrimination	NOUN
eistud-25724	76	68	.	.	PUNCT
eistud-25724	77	1	moreover	moreover	ADV
eistud-25724	77	2	,	,	PUNCT
eistud-25724	77	3	in	in	ADP
eistud-25724	77	4	more	more	ADJ
eistud-25724	77	5	general	general	ADJ
eistud-25724	77	6	terms	term	NOUN
eistud-25724	77	7	,	,	PUNCT
eistud-25724	77	8	article	article	NOUN
eistud-25724	77	9	18	18	NUM
eistud-25724	77	10	of	of	ADP
eistud-25724	77	11	the	the	DET
eistud-25724	77	12	treaty	treaty	NOUN
eistud-25724	77	13	provides	provide	VERB
eistud-25724	77	14	that	that	SCONJ
eistud-25724	77	15	every	every	DET
eistud-25724	77	16	citizen	citizen	NOUN
eistud-25724	77	17	of	of	ADP
eistud-25724	77	18	the	the	DET
eistud-25724	77	19	union	union	NOUN
eistud-25724	77	20	has	have	VERB
eistud-25724	77	21	the	the	DET
eistud-25724	77	22	right	right	NOUN
eistud-25724	77	23	to	to	PART
eistud-25724	77	24	move	move	VERB
eistud-25724	77	25	and	and	CCONJ
eistud-25724	77	26	reside	reside	VERB
eistud-25724	77	27	freely	freely	ADV
eistud-25724	77	28	within	within	ADP
eistud-25724	77	29	the	the	DET
eistud-25724	77	30	territory	territory	NOUN
eistud-25724	77	31	of	of	ADP
eistud-25724	77	32	the	the	DET
eistud-25724	77	33	member	member	NOUN
eistud-25724	77	34	states	state	NOUN
eistud-25724	77	35	.	.	PUNCT
eistud-25724	78	1	the	the	DET
eistud-25724	78	2	agreement	agreement	NOUN
eistud-25724	78	3	on	on	ADP
eistud-25724	78	4	the	the	DET
eistud-25724	78	5	european	european	PROPN
eistud-25724	78	6	economic	economic	ADJ
eistud-25724	78	7	area	area	NOUN
eistud-25724	78	8	extends	extend	VERB
eistud-25724	78	9	to	to	ADP
eistud-25724	78	10	individuals	individual	NOUN
eistud-25724	78	11	and	and	CCONJ
eistud-25724	78	12	enterprises	enterprise	NOUN
eistud-25724	78	13	of	of	ADP
eistud-25724	78	14	eea	eea	PROPN
eistud-25724	78	15	states	states	PROPN
eistud-25724	78	16	(	(	PUNCT
eistud-25724	78	17	iceland	iceland	PROPN
eistud-25724	78	18	,	,	PUNCT
eistud-25724	78	19	liechtenstein	liechtenstein	PROPN
eistud-25724	78	20	and	and	CCONJ
eistud-25724	78	21	norway	norway	PROPN
eistud-25724	78	22	)	)	PUNCT
eistud-25724	78	23	the	the	DET
eistud-25724	78	24	principles	principle	NOUN
eistud-25724	78	25	of	of	ADP
eistud-25724	78	26	free	free	ADJ
eistud-25724	78	27	movement	movement	NOUN
eistud-25724	78	28	of	of	ADP
eistud-25724	78	29	goods	good	NOUN
eistud-25724	78	30	,	,	PUNCT
eistud-25724	78	31	persons	person	NOUN
eistud-25724	78	32	,	,	PUNCT
eistud-25724	78	33	services	service	NOUN
eistud-25724	78	34	and	and	CCONJ
eistud-25724	78	35	capital	capital	NOUN
eistud-25724	78	36	,	,	PUNCT
eistud-25724	78	37	as	as	ADV
eistud-25724	78	38	well	well	ADV
eistud-25724	78	39	as	as	ADP
eistud-25724	78	40	of	of	ADP
eistud-25724	78	41	equal	equal	ADJ
eistud-25724	78	42	conditions	condition	NOUN
eistud-25724	78	43	of	of	ADP
eistud-25724	78	44	competition	competition	NOUN
eistud-25724	78	45	and	and	CCONJ
eistud-25724	78	46	nondiscrimination	nondiscrimination	NOUN
eistud-25724	78	47	.	.	PUNCT
eistud-25724	79	1	however	however	ADV
eistud-25724	79	2	,	,	PUNCT
eistud-25724	79	3	secondary	secondary	ADJ
eistud-25724	79	4	eu	eu	PROPN
eistud-25724	79	5	legislation	legislation	NOUN
eistud-25724	79	6	does	do	AUX
eistud-25724	79	7	not	not	PART
eistud-25724	79	8	apply	apply	VERB
eistud-25724	79	9	in	in	ADP
eistud-25724	79	10	these	these	DET
eistud-25724	79	11	eea	eea	PROPN
eistud-25724	79	12	states	state	NOUN
eistud-25724	79	13	.	.	PUNCT
eistud-25724	80	1	tax	tax	NOUN
eistud-25724	80	2	harmonization	harmonization	NOUN
eistud-25724	80	3	tax	tax	NOUN
eistud-25724	80	4	harmonization	harmonization	NOUN
eistud-25724	80	5	represents	represent	VERB
eistud-25724	80	6	the	the	DET
eistud-25724	80	7	process	process	NOUN
eistud-25724	80	8	of	of	ADP
eistud-25724	80	9	tax	tax	NOUN
eistud-25724	80	10	system	system	NOUN
eistud-25724	80	11	convergence	convergence	NOUN
eistud-25724	80	12	based	base	VERB
eistud-25724	80	13	on	on	ADP
eistud-25724	80	14	common	common	ADJ
eistud-25724	80	15	set	set	NOUN
eistud-25724	80	16	of	of	ADP
eistud-25724	80	17	rules	rule	NOUN
eistud-25724	80	18	.	.	PUNCT
eistud-25724	81	1	as	as	ADP
eistud-25724	81	2	quotes	quote	NOUN
eistud-25724	81	3	(	(	PUNCT
eistud-25724	81	4	kubatova	kubatova	PROPN
eistud-25724	81	5	,	,	PUNCT
eistud-25724	81	6	1998	1998	NUM
eistud-25724	81	7	)	)	PUNCT
eistud-25724	81	8	,	,	PUNCT
eistud-25724	81	9	there	there	PRON
eistud-25724	81	10	can	can	AUX
eistud-25724	81	11	be	be	AUX
eistud-25724	81	12	identified	identify	VERB
eistud-25724	81	13	three	three	NUM
eistud-25724	81	14	main	main	ADJ
eistud-25724	81	15	phases	phase	NOUN
eistud-25724	81	16	during	during	ADP
eistud-25724	81	17	the	the	DET
eistud-25724	81	18	harmonization	harmonization	NOUN
eistud-25724	81	19	process	process	NOUN
eistud-25724	81	20	(	(	PUNCT
eistud-25724	81	21	the	the	DET
eistud-25724	81	22	harmonization	harmonization	NOUN
eistud-25724	81	23	process	process	NOUN
eistud-25724	81	24	does	do	AUX
eistud-25724	81	25	not	not	PART
eistud-25724	81	26	necessarily	necessarily	ADV
eistud-25724	81	27	has	have	VERB
eistud-25724	81	28	to	to	PART
eistud-25724	81	29	undergone	undergone	VERB
eistud-25724	81	30	all	all	DET
eistud-25724	81	31	three	three	NUM
eistud-25724	81	32	stages	stage	NOUN
eistud-25724	81	33	–	–	PUNCT
eistud-25724	81	34	it	it	PRON
eistud-25724	81	35	can	can	AUX
eistud-25724	81	36	finished	finish	VERB
eistud-25724	81	37	by	by	ADP
eistud-25724	81	38	harmonization	harmonization	NOUN
eistud-25724	81	39	of	of	ADP
eistud-25724	81	40	tax	tax	NOUN
eistud-25724	81	41	bases	basis	NOUN
eistud-25724	81	42	,	,	PUNCT
eistud-25724	81	43	for	for	ADP
eistud-25724	81	44	example	example	NOUN
eistud-25724	81	45	)	)	PUNCT
eistud-25724	81	46	.	.	PUNCT
eistud-25724	82	1	firstly	firstly	ADV
eistud-25724	82	2	,	,	PUNCT
eistud-25724	82	3	the	the	DET
eistud-25724	82	4	tax	tax	NOUN
eistud-25724	82	5	which	which	PRON
eistud-25724	82	6	is	be	AUX
eistud-25724	82	7	going	go	VERB
eistud-25724	82	8	to	to	PART
eistud-25724	82	9	be	be	AUX
eistud-25724	82	10	harmonized	harmonize	VERB
eistud-25724	82	11	has	have	VERB
eistud-25724	82	12	to	to	PART
eistud-25724	82	13	be	be	AUX
eistud-25724	82	14	selected	select	VERB
eistud-25724	82	15	.	.	PUNCT
eistud-25724	83	1	secondly	secondly	ADV
eistud-25724	83	2	,	,	PUNCT
eistud-25724	83	3	the	the	DET
eistud-25724	83	4	harmonization	harmonization	NOUN
eistud-25724	83	5	of	of	ADP
eistud-25724	83	6	tax	tax	NOUN
eistud-25724	83	7	base	base	NOUN
eistud-25724	83	8	takes	take	VERB
eistud-25724	83	9	place	place	NOUN
eistud-25724	83	10	and	and	CCONJ
eistud-25724	83	11	for	for	ADP
eistud-25724	83	12	the	the	DET
eistud-25724	83	13	last	last	ADJ
eistud-25724	83	14	,	,	PUNCT
eistud-25724	83	15	the	the	DET
eistud-25724	83	16	tax	tax	NOUN
eistud-25724	83	17	rate	rate	NOUN
eistud-25724	83	18	is	be	AUX
eistud-25724	83	19	harmonized	harmonize	VERB
eistud-25724	83	20	.	.	PUNCT
eistud-25724	84	1	further	far	ADV
eistud-25724	84	2	,	,	PUNCT
eistud-25724	84	3	there	there	PRON
eistud-25724	84	4	can	can	AUX
eistud-25724	84	5	be	be	AUX
eistud-25724	84	6	defined	define	VERB
eistud-25724	84	7	certain	certain	ADJ
eistud-25724	84	8	levels	level	NOUN
eistud-25724	84	9	of	of	ADP
eistud-25724	84	10	tax	tax	NOUN
eistud-25724	84	11	harmonization	harmonization	NOUN
eistud-25724	84	12	:	:	PUNCT
eistud-25724	84	13	different	different	ADJ
eistud-25724	84	14	taxes	taxis	NOUN
eistud-25724	84	15	in	in	ADP
eistud-25724	84	16	all	all	DET
eistud-25724	84	17	states.	states.	NUM
eistud-25724	84	18	part	part	NOUN
eistud-25724	84	19	of	of	ADP
eistud-25724	84	20	the	the	DET
eistud-25724	84	21	taxes	taxis	NOUN
eistud-25724	84	22	are	be	AUX
eistud-25724	84	23	common	common	ADJ
eistud-25724	84	24	,	,	PUNCT
eistud-25724	84	25	some	some	PRON
eistud-25724	84	26	of	of	ADP
eistud-25724	84	27	the	the	DET
eistud-25724	84	28	taxes	taxis	NOUN
eistud-25724	84	29			VERB
eistud-25724	84	30	are	be	AUX
eistud-25724	84	31	national	national	ADJ
eistud-25724	84	32	–	–	PUNCT
eistud-25724	84	33	partial	partial	ADJ
eistud-25724	84	34	harmonization	harmonization	NOUN
eistud-25724	84	35	.	.	PUNCT
eistud-25724	85	1	same	same	ADJ
eistud-25724	85	2	taxes	taxis	NOUN
eistud-25724	85	3	in	in	ADP
eistud-25724	85	4	all	all	DET
eistud-25724	85	5	countries.	countries.	NOUN
eistud-25724	85	6	the	the	DET
eistud-25724	85	7	level	level	NOUN
eistud-25724	85	8	of	of	ADP
eistud-25724	85	9	tax	tax	NOUN
eistud-25724	85	10	harmonization	harmonization	NOUN
eistud-25724	85	11	,	,	PUNCT
eistud-25724	85	12	when	when	SCONJ
eistud-25724	85	13	there	there	PRON
eistud-25724	85	14	are	be	VERB
eistud-25724	85	15	different	different	ADJ
eistud-25724	85	16	taxes	taxis	NOUN
eistud-25724	85	17	in	in	ADP
eistud-25724	85	18	all	all	DET
eistud-25724	85	19	states	state	NOUN
eistud-25724	85	20	can	can	AUX
eistud-25724	85	21	be	be	AUX
eistud-25724	85	22	divided	divide	VERB
eistud-25724	85	23	further	far	ADV
eistud-25724	85	24	on	on	ADP
eistud-25724	85	25	the	the	DET
eistud-25724	85	26	situation	situation	NOUN
eistud-25724	85	27	,	,	PUNCT
eistud-25724	85	28	when	when	SCONJ
eistud-25724	85	29	there	there	PRON
eistud-25724	85	30	is	be	VERB
eistud-25724	85	31	no	no	DET
eistud-25724	85	32	tax	tax	NOUN
eistud-25724	85	33	harmonization	harmonization	NOUN
eistud-25724	85	34	(	(	PUNCT
eistud-25724	85	35	i.e.	i.e.	X
eistud-25724	85	36	there	there	PRON
eistud-25724	85	37	are	be	VERB
eistud-25724	85	38	no	no	DET
eistud-25724	85	39	double	double	ADJ
eistud-25724	85	40	taxation	taxation	NOUN
eistud-25724	85	41	conventions	convention	NOUN
eistud-25724	85	42	and	and	CCONJ
eistud-25724	85	43	no	no	DET
eistud-25724	85	44	cooperation	cooperation	NOUN
eistud-25724	85	45	on	on	ADP
eistud-25724	85	46	administrative	administrative	ADJ
eistud-25724	85	47	level	level	NOUN
eistud-25724	85	48	)	)	PUNCT
eistud-25724	85	49	and	and	CCONJ
eistud-25724	85	50	on	on	ADP
eistud-25724	85	51	the	the	DET
eistud-25724	85	52	situation	situation	NOUN
eistud-25724	85	53	,	,	PUNCT
eistud-25724	85	54	when	when	SCONJ
eistud-25724	85	55	there	there	PRON
eistud-25724	85	56	is	be	VERB
eistud-25724	85	57	slight	slight	ADJ
eistud-25724	85	58	harmonization	harmonization	NOUN
eistud-25724	85	59	(	(	PUNCT
eistud-25724	85	60	i.e.	i.e.	X
eistud-25724	85	61	there	there	PRON
eistud-25724	85	62	are	be	VERB
eistud-25724	85	63	double	double	ADJ
eistud-25724	85	64	taxation	taxation	NOUN
eistud-25724	85	65	conventions	convention	NOUN
eistud-25724	85	66	and	and	CCONJ
eistud-25724	85	67	the	the	DET
eistud-25724	85	68	cooperation	cooperation	NOUN
eistud-25724	85	69	on	on	ADP
eistud-25724	85	70	administrative	administrative	ADJ
eistud-25724	85	71	level	level	NOUN
eistud-25724	85	72	)	)	PUNCT
eistud-25724	85	73	.	.	PUNCT
eistud-25724	86	1	(	(	PUNCT
eistud-25724	86	2	nerudova	nerudova	NOUN
eistud-25724	86	3	,	,	PUNCT
eistud-25724	86	4	2008	2008	NUM
eistud-25724	86	5	)	)	PUNCT
eistud-25724	86	6	when	when	SCONJ
eistud-25724	86	7	there	there	PRON
eistud-25724	86	8	are	be	VERB
eistud-25724	86	9	applied	apply	VERB
eistud-25724	86	10	same	same	ADJ
eistud-25724	86	11	taxes	taxis	NOUN
eistud-25724	86	12	in	in	ADP
eistud-25724	86	13	all	all	DET
eistud-25724	86	14	countries	country	NOUN
eistud-25724	86	15	,	,	PUNCT
eistud-25724	86	16	the	the	DET
eistud-25724	86	17	following	follow	VERB
eistud-25724	86	18	situations	situation	NOUN
eistud-25724	86	19	can	can	AUX
eistud-25724	86	20	arise	arise	VERB
eistud-25724	86	21	:	:	PUNCT
eistud-25724	86	22	different	different	ADJ
eistud-25724	86	23	tax	tax	NOUN
eistud-25724	86	24	bases	basis	NOUN
eistud-25724	86	25	–	–	PUNCT
eistud-25724	86	26	nominal	nominal	ADJ
eistud-25724	86	27	armonization	armonization	PROPN
eistud-25724	86	28	harmonized	harmonized	ADJ
eistud-25724	86	29	tax	tax	NOUN
eistud-25724	86	30	bases	basis	NOUN
eistud-25724	86	31	–	–	PUNCT
eistud-25724	86	32	here	here	ADV
eistud-25724	86	33	can	can	AUX
eistud-25724	86	34	be	be	AUX
eistud-25724	86	35	identified	identify	VERB
eistud-25724	86	36			PUNCT
eistud-25724	86	37	another	another	DET
eistud-25724	86	38	two	two	NUM
eistud-25724	86	39	levels	level	NOUN
eistud-25724	86	40	:	:	PUNCT
eistud-25724	86	41	different	different	ADJ
eistud-25724	86	42	tax	tax	NOUN
eistud-25724	86	43	rates	rate	NOUN
eistud-25724	86	44	–	–	PUNCT
eistud-25724	86	45	harmonization	harmonization	NOUN
eistud-25724	86	46	of	of	ADP
eistud-25724	86	47	tax	tax	NOUN
eistud-25724	86	48	⇒	⇒	NOUN
eistud-25724	86	49	bases	basis	NOUN
eistud-25724	86	50	same	same	ADJ
eistud-25724	86	51	tax	tax	NOUN
eistud-25724	86	52	rates	rate	NOUN
eistud-25724	86	53	–	–	PUNCT
eistud-25724	86	54	total	total	ADJ
eistud-25724	86	55	tax	tax	NOUN
eistud-25724	86	56	harmonization	harmonization	NOUN
eistud-25724	86	57	.	.	PUNCT
eistud-25724	87	1	⇒	⇒	PROPN
eistud-25724	87	2	total	total	ADJ
eistud-25724	87	3	tax	tax	NOUN
eistud-25724	87	4	harmonization	harmonization	NOUN
eistud-25724	87	5	is	be	AUX
eistud-25724	87	6	defined	define	VERB
eistud-25724	87	7	by	by	ADP
eistud-25724	87	8	the	the	DET
eistud-25724	87	9	tax	tax	NOUN
eistud-25724	87	10	theory	theory	NOUN
eistud-25724	87	11	as	as	ADP
eistud-25724	87	12	the	the	DET
eistud-25724	87	13	result	result	NOUN
eistud-25724	87	14	of	of	ADP
eistud-25724	87	15	the	the	DET
eistud-25724	87	16	structural	structural	ADJ
eistud-25724	87	17	harmonization	harmonization	NOUN
eistud-25724	87	18	(	(	PUNCT
eistud-25724	87	19	i.e.	i.e.	X
eistud-25724	87	20	harmonization	harmonization	NOUN
eistud-25724	87	21	of	of	ADP
eistud-25724	87	22	the	the	DET
eistud-25724	87	23	structure	structure	NOUN
eistud-25724	87	24	of	of	ADP
eistud-25724	87	25	taxes	taxis	NOUN
eistud-25724	87	26	)	)	PUNCT
eistud-25724	87	27	and	and	CCONJ
eistud-25724	87	28	harmonization	harmonization	NOUN
eistud-25724	87	29	of	of	ADP
eistud-25724	87	30	the	the	DET
eistud-25724	87	31	tax	tax	NOUN
eistud-25724	87	32	rates	rate	NOUN
eistud-25724	87	33	.	.	PUNCT
eistud-25724	88	1	tax	tax	NOUN
eistud-25724	88	2	harmonization	harmonization	NOUN
eistud-25724	88	3	can	can	AUX
eistud-25724	88	4	also	also	ADV
eistud-25724	88	5	be	be	AUX
eistud-25724	88	6	understood	understand	VERB
eistud-25724	88	7	as	as	ADP
eistud-25724	88	8	the	the	DET
eistud-25724	88	9	process	process	NOUN
eistud-25724	88	10	(	(	PUNCT
eistud-25724	88	11	the	the	DET
eistud-25724	88	12	tools	tool	NOUN
eistud-25724	88	13	for	for	ADP
eistud-25724	88	14	reaching	reach	VERB
eistud-25724	88	15	the	the	DET
eistud-25724	88	16	selected	select	VERB
eistud-25724	88	17	aim	aim	NOUN
eistud-25724	88	18	)	)	PUNCT
eistud-25724	88	19	and	and	CCONJ
eistud-25724	88	20	the	the	DET
eistud-25724	88	21	result	result	NOUN
eistud-25724	88	22	(	(	PUNCT
eistud-25724	88	23	harmonization	harmonization	NOUN
eistud-25724	88	24	of	of	ADP
eistud-25724	88	25	tax	tax	NOUN
eistud-25724	88	26	legislation	legislation	NOUN
eistud-25724	88	27	itself	itself	PRON
eistud-25724	88	28	)	)	PUNCT
eistud-25724	88	29	together	together	ADV
eistud-25724	88	30	(	(	PUNCT
eistud-25724	88	31	nerudova	nerudova	NOUN
eistud-25724	88	32	,	,	PUNCT
eistud-25724	88	33	2005	2005	NUM
eistud-25724	88	34	)	)	PUNCT
eistud-25724	88	35	.	.	PUNCT
eistud-25724	89	1	ec	ec	PROPN
eistud-25724	89	2	treaty	treaty	NOUN
eistud-25724	89	3	in	in	ADP
eistud-25724	89	4	art	art	NOUN
eistud-25724	89	5	93	93	NUM
eistud-25724	89	6	and	and	CCONJ
eistud-25724	89	7	94	94	NUM
eistud-25724	89	8	considers	consider	NOUN
eistud-25724	89	9	as	as	ADP
eistud-25724	89	10	the	the	DET
eistud-25724	89	11	aim	aim	NOUN
eistud-25724	89	12	of	of	ADP
eistud-25724	89	13	the	the	DET
eistud-25724	89	14	harmonization	harmonization	NOUN
eistud-25724	89	15	process	process	NOUN
eistud-25724	89	16	the	the	DET
eistud-25724	89	17	establishment	establishment	NOUN
eistud-25724	89	18	and	and	CCONJ
eistud-25724	89	19	smooth	smooth	ADJ
eistud-25724	89	20	functioning	functioning	NOUN
eistud-25724	89	21	of	of	ADP
eistud-25724	89	22	the	the	DET
eistud-25724	89	23	internal	internal	ADJ
eistud-25724	89	24	market	market	NOUN
eistud-25724	89	25	.	.	PUNCT
eistud-25724	90	1	if	if	SCONJ
eistud-25724	90	2	considers	consider	VERB
eistud-25724	90	3	the	the	DET
eistud-25724	90	4	tax	tax	NOUN
eistud-25724	90	5	harmonization	harmonization	NOUN
eistud-25724	90	6	as	as	ADP
eistud-25724	90	7	the	the	DET
eistud-25724	90	8	tool	tool	NOUN
eistud-25724	90	9	for	for	ADP
eistud-25724	90	10	reaching	reach	VERB
eistud-25724	90	11	of	of	ADP
eistud-25724	90	12	smooth	smooth	ADJ
eistud-25724	90	13	functioning	functioning	NOUN
eistud-25724	90	14	of	of	ADP
eistud-25724	90	15	the	the	DET
eistud-25724	90	16	internal	internal	ADJ
eistud-25724	90	17	market	market	NOUN
eistud-25724	90	18	,	,	PUNCT
eistud-25724	90	19	then	then	ADV
eistud-25724	90	20	we	we	PRON
eistud-25724	90	21	can	can	AUX
eistud-25724	90	22	divide	divide	VERB
eistud-25724	90	23	tax	tax	NOUN
eistud-25724	90	24	harmonization	harmonization	NOUN
eistud-25724	90	25	further	far	ADV
eistud-25724	90	26	on	on	ADP
eistud-25724	90	27	positive	positive	ADJ
eistud-25724	90	28	and	and	CCONJ
eistud-25724	90	29	negative	negative	ADJ
eistud-25724	90	30	.	.	PUNCT
eistud-25724	91	1	positive	positive	ADJ
eistud-25724	91	2	tax	tax	NOUN
eistud-25724	91	3	harmonization	harmonization	NOUN
eistud-25724	91	4	represents	represent	VERB
eistud-25724	91	5	the	the	DET
eistud-25724	91	6	process	process	NOUN
eistud-25724	91	7	of	of	ADP
eistud-25724	91	8	the	the	DET
eistud-25724	91	9	convergence	convergence	NOUN
eistud-25724	91	10	of	of	ADP
eistud-25724	91	11	the	the	DET
eistud-25724	91	12	national	national	ADJ
eistud-25724	91	13	tax	tax	NOUN
eistud-25724	91	14	systems	system	NOUN
eistud-25724	91	15	of	of	ADP
eistud-25724	91	16	eu	eu	PROPN
eistud-25724	91	17	member	member	PROPN
eistud-25724	91	18	states	state	NOUN
eistud-25724	91	19	by	by	ADP
eistud-25724	91	20	the	the	DET
eistud-25724	91	21	implementation	implementation	NOUN
eistud-25724	91	22	of	of	ADP
eistud-25724	91	23	directives	directive	NOUN
eistud-25724	91	24	,	,	PUNCT
eistud-25724	91	25	regulation	regulation	NOUN
eistud-25724	91	26	and	and	CCONJ
eistud-25724	91	27	other	other	ADJ
eistud-25724	91	28	legislative	legislative	ADJ
eistud-25724	91	29	tools	tool	NOUN
eistud-25724	91	30	.	.	PUNCT
eistud-25724	92	1	the	the	DET
eistud-25724	92	2	result	result	NOUN
eistud-25724	92	3	of	of	ADP
eistud-25724	92	4	positive	positive	ADJ
eistud-25724	92	5	harmonization	harmonization	NOUN
eistud-25724	92	6	is	be	AUX
eistud-25724	92	7	the	the	DET
eistud-25724	92	8	same	same	ADJ
eistud-25724	92	9	rules	rule	NOUN
eistud-25724	92	10	in	in	ADP
eistud-25724	92	11	all	all	DET
eistud-25724	92	12	member	member	NOUN
eistud-25724	92	13	states	state	NOUN
eistud-25724	92	14	.	.	PUNCT
eistud-25724	93	1	on	on	ADP
eistud-25724	93	2	the	the	DET
eistud-25724	93	3	contrary	contrary	ADJ
eistud-25724	93	4	,	,	PUNCT
eistud-25724	93	5	negative	negative	ADJ
eistud-25724	93	6	harmonization	harmonization	NOUN
eistud-25724	93	7	is	be	AUX
eistud-25724	93	8	the	the	DET
eistud-25724	93	9	result	result	NOUN
eistud-25724	93	10	of	of	ADP
eistud-25724	93	11	the	the	DET
eistud-25724	93	12	activity	activity	NOUN
eistud-25724	93	13	of	of	ADP
eistud-25724	93	14	the	the	DET
eistud-25724	93	15	european	european	PROPN
eistud-25724	93	16	court	court	PROPN
eistud-25724	93	17	of	of	ADP
eistud-25724	93	18	justice	justice	PROPN
eistud-25724	93	19	(	(	PUNCT
eistud-25724	93	20	hereinafter	hereinafter	NOUN
eistud-25724	93	21	as	as	ADP
eistud-25724	93	22	ecj	ecj	PROPN
eistud-25724	93	23	)	)	PUNCT
eistud-25724	93	24	.	.	PUNCT
eistud-25724	94	1	negative	negative	ADJ
eistud-25724	94	2	tax	tax	NOUN
eistud-25724	94	3	harmonization	harmonization	NOUN
eistud-25724	94	4	can	can	AUX
eistud-25724	94	5	not	not	PART
eistud-25724	94	6	be	be	AUX
eistud-25724	94	7	considered	consider	VERB
eistud-25724	94	8	as	as	ADP
eistud-25724	94	9	the	the	DET
eistud-25724	94	10	harmonization	harmonization	NOUN
eistud-25724	94	11	in	in	ADP
eistud-25724	94	12	real	real	ADJ
eistud-25724	94	13	sense	sense	NOUN
eistud-25724	94	14	,	,	PUNCT
eistud-25724	94	15	for	for	SCONJ
eistud-25724	94	16	it	it	PRON
eistud-25724	94	17	does	do	AUX
eistud-25724	94	18	not	not	PART
eistud-25724	94	19	provide	provide	VERB
eistud-25724	94	20	the	the	DET
eistud-25724	94	21	set	set	NOUN
eistud-25724	94	22	of	of	ADP
eistud-25724	94	23	common	common	ADJ
eistud-25724	94	24	rules	rule	NOUN
eistud-25724	94	25	,	,	PUNCT
eistud-25724	94	26	binding	bind	VERB
eistud-25724	94	27	for	for	ADP
eistud-25724	94	28	all	all	DET
eistud-25724	94	29	eu	eu	PROPN
eistud-25724	94	30	member	member	NOUN
eistud-25724	94	31	states	state	NOUN
eistud-25724	94	32	.	.	PUNCT
eistud-25724	95	1	the	the	DET
eistud-25724	95	2	ecj	ecj	PROPN
eistud-25724	95	3	case	case	NOUN
eistud-25724	95	4	law	law	NOUN
eistud-25724	95	5	is	be	AUX
eistud-25724	95	6	binding	bind	VERB
eistud-25724	95	7	for	for	ADP
eistud-25724	95	8	the	the	DET
eistud-25724	95	9	parties	party	NOUN
eistud-25724	95	10	involved	involve	VERB
eistud-25724	95	11	in	in	ADP
eistud-25724	95	12	the	the	DET
eistud-25724	95	13	case	case	NOUN
eistud-25724	95	14	.	.	PUNCT
eistud-25724	96	1	ecj	ecj	PROPN
eistud-25724	96	2	case	case	NOUN
eistud-25724	96	3	law	law	NOUN
eistud-25724	96	4	does	do	AUX
eistud-25724	96	5	not	not	PART
eistud-25724	96	6	comprise	comprise	VERB
eistud-25724	96	7	the	the	DET
eistud-25724	96	8	means	mean	NOUN
eistud-25724	96	9	of	of	ADP
eistud-25724	96	10	remedies	remedy	NOUN
eistud-25724	96	11	.	.	PUNCT
eistud-25724	97	1	that	that	PRON
eistud-25724	97	2	is	be	AUX
eistud-25724	97	3	the	the	DET
eistud-25724	97	4	reason	reason	NOUN
eistud-25724	97	5	why	why	SCONJ
eistud-25724	97	6	the	the	DET
eistud-25724	97	7	result	result	NOUN
eistud-25724	97	8	of	of	ADP
eistud-25724	97	9	the	the	DET
eistud-25724	97	10	negative	negative	ADJ
eistud-25724	97	11	tax	tax	NOUN
eistud-25724	97	12	harmonization	harmonization	NOUN
eistud-25724	97	13	can	can	AUX
eistud-25724	97	14	not	not	PART
eistud-25724	97	15	be	be	AUX
eistud-25724	97	16	the	the	DET
eistud-25724	97	17	situation	situation	NOUN
eistud-25724	97	18	when	when	SCONJ
eistud-25724	97	19	there	there	PRON
eistud-25724	97	20	will	will	AUX
eistud-25724	97	21	be	be	AUX
eistud-25724	97	22	the	the	DET
eistud-25724	97	23	same	same	ADJ
eistud-25724	97	24	rules	rule	NOUN
eistud-25724	97	25	in	in	ADP
eistud-25724	97	26	all	all	DET
eistud-25724	97	27	eu	eu	PROPN
eistud-25724	97	28	member	member	NOUN
eistud-25724	97	29	states	state	NOUN
eistud-25724	97	30	.	.	PUNCT
eistud-25724	98	1	in	in	ADP
eistud-25724	98	2	respect	respect	NOUN
eistud-25724	98	3	to	to	ADP
eistud-25724	98	4	the	the	DET
eistud-25724	98	5	actual	actual	ADJ
eistud-25724	98	6	development	development	NOUN
eistud-25724	98	7	in	in	ADP
eistud-25724	98	8	the	the	DET
eistud-25724	98	9	area	area	NOUN
eistud-25724	98	10	of	of	ADP
eistud-25724	98	11	tax	tax	NOUN
eistud-25724	98	12	harmonization	harmonization	NOUN
eistud-25724	98	13	,	,	PUNCT
eistud-25724	98	14	the	the	DET
eistud-25724	98	15	harmonization	harmonization	NOUN
eistud-25724	98	16	can	can	AUX
eistud-25724	98	17	be	be	AUX
eistud-25724	98	18	further	far	ADV
eistud-25724	98	19	divided	divide	VERB
eistud-25724	98	20	on	on	ADP
eistud-25724	98	21	direct	direct	ADJ
eistud-25724	98	22	and	and	CCONJ
eistud-25724	98	23	indirect	indirect	ADJ
eistud-25724	98	24	.	.	PUNCT
eistud-25724	99	1	direct	direct	ADJ
eistud-25724	99	2	tax	tax	NOUN
eistud-25724	99	3	harmonization	harmonization	NOUN
eistud-25724	99	4	is	be	AUX
eistud-25724	99	5	understood	understand	VERB
eistud-25724	99	6	as	as	ADP
eistud-25724	99	7	the	the	DET
eistud-25724	99	8	classical	classical	ADJ
eistud-25724	99	9	harmonization	harmonization	NOUN
eistud-25724	99	10	process	process	NOUN
eistud-25724	99	11	,	,	PUNCT
eistud-25724	99	12	which	which	PRON
eistud-25724	99	13	tries	try	VERB
eistud-25724	99	14	to	to	PART
eistud-25724	99	15	harmonize	harmonize	VERB
eistud-25724	99	16	the	the	DET
eistud-25724	99	17	regulations	regulation	NOUN
eistud-25724	99	18	directly	directly	ADV
eistud-25724	99	19	by	by	ADP
eistud-25724	99	20	means	mean	NOUN
eistud-25724	99	21	of	of	ADP
eistud-25724	99	22	tax	tax	NOUN
eistud-25724	99	23	directives	directive	NOUN
eistud-25724	99	24	.	.	PUNCT
eistud-25724	100	1	on	on	ADP
eistud-25724	100	2	the	the	DET
eistud-25724	100	3	contrary	contrary	NOUN
eistud-25724	100	4	,	,	PUNCT
eistud-25724	100	5	indirect	indirect	ADJ
eistud-25724	100	6	tax	tax	NOUN
eistud-25724	100	7	harmonization	harmonization	NOUN
eistud-25724	100	8	is	be	AUX
eistud-25724	100	9	understood	understand	VERB
eistud-25724	100	10	as	as	ADP
eistud-25724	100	11	the	the	DET
eistud-25724	100	12	effort	effort	NOUN
eistud-25724	100	13	to	to	PART
eistud-25724	100	14	reach	reach	VERB
eistud-25724	100	15	the	the	DET
eistud-25724	100	16	harmonization	harmonization	NOUN
eistud-25724	100	17	of	of	ADP
eistud-25724	100	18	certain	certain	ADJ
eistud-25724	100	19	tax	tax	NOUN
eistud-25724	100	20	regulations	regulation	NOUN
eistud-25724	100	21	by	by	ADP
eistud-25724	100	22	means	mean	NOUN
eistud-25724	100	23	of	of	ADP
eistud-25724	100	24	harmonization	harmonization	NOUN
eistud-25724	100	25	of	of	ADP
eistud-25724	100	26	different	different	ADJ
eistud-25724	100	27	areas	area	NOUN
eistud-25724	100	28	of	of	ADP
eistud-25724	100	29	law	law	NOUN
eistud-25724	100	30	–	–	PUNCT
eistud-25724	100	31	for	for	ADP
eistud-25724	100	32	example	example	NOUN
eistud-25724	100	33	commercial	commercial	ADJ
eistud-25724	100	34	law	law	NOUN
eistud-25724	100	35	or	or	CCONJ
eistud-25724	100	36	company	company	NOUN
eistud-25724	100	37	law	law	NOUN
eistud-25724	100	38	.	.	PUNCT
eistud-25724	101	1	at	at	ADP
eistud-25724	101	2	present	present	ADJ
eistud-25724	101	3	,	,	PUNCT
eistud-25724	101	4	the	the	DET
eistud-25724	101	5	situation	situation	NOUN
eistud-25724	101	6	is	be	AUX
eistud-25724	101	7	clearly	clearly	ADV
eistud-25724	101	8	visible	visible	ADJ
eistud-25724	101	9	in	in	ADP
eistud-25724	101	10	the	the	DET
eistud-25724	101	11	area	area	NOUN
eistud-25724	101	12	of	of	ADP
eistud-25724	101	13	corporate	corporate	ADJ
eistud-25724	101	14	taxation	taxation	NOUN
eistud-25724	101	15	.	.	PUNCT
eistud-25724	102	1	issn	issn	PROPN
eistud-25724	102	2	1822	1822	NUM
eistud-25724	102	3	-	-	SYM
eistud-25724	102	4	8402	8402	NUM
eistud-25724	102	5	european	european	ADJ
eistud-25724	102	6	integration	integration	NOUN
eistud-25724	102	7	studies	study	NOUN
eistud-25724	102	8	.	.	PUNCT
eistud-25724	103	1	2009	2009	NUM
eistud-25724	103	2	.	.	PUNCT
eistud-25724	104	1	no	no	DET
eistud-25724	104	2	3	3	NUM
eistud-25724	104	3	72	72	NUM
eistud-25724	104	4	if	if	SCONJ
eistud-25724	104	5	we	we	PRON
eistud-25724	104	6	consider	consider	VERB
eistud-25724	104	7	the	the	DET
eistud-25724	104	8	definition	definition	NOUN
eistud-25724	104	9	of	of	ADP
eistud-25724	104	10	the	the	DET
eistud-25724	104	11	tax	tax	NOUN
eistud-25724	104	12	harmonization	harmonization	NOUN
eistud-25724	104	13	only	only	ADV
eistud-25724	104	14	as	as	SCONJ
eistud-25724	104	15	the	the	DET
eistud-25724	104	16	process	process	NOUN
eistud-25724	104	17	in	in	ADP
eistud-25724	104	18	the	the	DET
eistud-25724	104	19	eu	eu	PROPN
eistud-25724	104	20	,	,	PUNCT
eistud-25724	104	21	then	then	ADV
eistud-25724	104	22	the	the	DET
eistud-25724	104	23	tax	tax	NOUN
eistud-25724	104	24	harmonization	harmonization	NOUN
eistud-25724	104	25	can	can	AUX
eistud-25724	104	26	be	be	AUX
eistud-25724	104	27	understood	understand	VERB
eistud-25724	104	28	as	as	ADP
eistud-25724	104	29	the	the	DET
eistud-25724	104	30	mechanism	mechanism	NOUN
eistud-25724	104	31	,	,	PUNCT
eistud-25724	104	32	which	which	PRON
eistud-25724	104	33	enable	enable	VERB
eistud-25724	104	34	to	to	PART
eistud-25724	104	35	remove	remove	VERB
eistud-25724	104	36	tax	tax	NOUN
eistud-25724	104	37	regulations	regulation	NOUN
eistud-25724	104	38	which	which	PRON
eistud-25724	104	39	create	create	VERB
eistud-25724	104	40	obstacles	obstacle	NOUN
eistud-25724	104	41	to	to	PART
eistud-25724	104	42	smooth	smooth	VERB
eistud-25724	104	43	functioning	functioning	NOUN
eistud-25724	104	44	of	of	ADP
eistud-25724	104	45	the	the	DET
eistud-25724	104	46	internal	internal	ADJ
eistud-25724	104	47	market	market	NOUN
eistud-25724	104	48	or	or	CCONJ
eistud-25724	104	49	which	which	PRON
eistud-25724	104	50	distort	distort	VERB
eistud-25724	104	51	the	the	DET
eistud-25724	104	52	competition	competition	NOUN
eistud-25724	104	53	on	on	ADP
eistud-25724	104	54	the	the	DET
eistud-25724	104	55	internal	internal	ADJ
eistud-25724	104	56	market	market	NOUN
eistud-25724	104	57	.	.	PUNCT
eistud-25724	105	1	the	the	DET
eistud-25724	105	2	aim	aim	NOUN
eistud-25724	105	3	of	of	ADP
eistud-25724	105	4	the	the	DET
eistud-25724	105	5	tax	tax	NOUN
eistud-25724	105	6	harmonization	harmonization	NOUN
eistud-25724	105	7	in	in	ADP
eistud-25724	105	8	the	the	DET
eistud-25724	105	9	european	european	PROPN
eistud-25724	105	10	union	union	PROPN
eistud-25724	105	11	is	be	AUX
eistud-25724	105	12	not	not	PART
eistud-25724	105	13	to	to	PART
eistud-25724	105	14	reach	reach	VERB
eistud-25724	105	15	a	a	DET
eistud-25724	105	16	unified	unified	ADJ
eistud-25724	105	17	taxation	taxation	NOUN
eistud-25724	105	18	system	system	NOUN
eistud-25724	105	19	,	,	PUNCT
eistud-25724	105	20	but	but	CCONJ
eistud-25724	105	21	the	the	DET
eistud-25724	105	22	convergence	convergence	NOUN
eistud-25724	105	23	and	and	CCONJ
eistud-25724	105	24	the	the	DET
eistud-25724	105	25	pproximation	pproximation	NOUN
eistud-25724	105	26	of	of	ADP
eistud-25724	105	27	the	the	DET
eistud-25724	105	28	taxation	taxation	NOUN
eistud-25724	105	29	systems	system	NOUN
eistud-25724	105	30	.	.	PUNCT
eistud-25724	106	1	the	the	DET
eistud-25724	106	2	main	main	ADJ
eistud-25724	106	3	characteristics	characteristic	NOUN
eistud-25724	106	4	of	of	ADP
eistud-25724	106	5	the	the	DET
eistud-25724	106	6	value	value	NOUN
eistud-25724	106	7	added	add	VERB
eistud-25724	106	8	tax	tax	NOUN
eistud-25724	106	9	in	in	ADP
eistud-25724	106	10	the	the	DET
eistud-25724	106	11	european	european	PROPN
eistud-25724	106	12	union	union	PROPN
eistud-25724	106	13	are	be	AUX
eistud-25724	106	14	as	as	SCONJ
eistud-25724	106	15	follows	follow	VERB
eistud-25724	106	16	:	:	PUNCT
eistud-25724	106	17	−	−	PUNCT
eistud-25724	106	18	the	the	DET
eistud-25724	106	19	european	european	ADJ
eistud-25724	106	20	system	system	NOUN
eistud-25724	106	21	regarding	regard	VERB
eistud-25724	106	22	the	the	DET
eistud-25724	106	23	value	value	NOUN
eistud-25724	106	24	added	add	VERB
eistud-25724	106	25	tax	tax	NOUN
eistud-25724	106	26	has	have	AUX
eistud-25724	106	27	been	be	AUX
eistud-25724	106	28	established	establish	VERB
eistud-25724	106	29	and	and	CCONJ
eistud-25724	106	30	is	be	AUX
eistud-25724	106	31	amended	amend	VERB
eistud-25724	106	32	based	base	VERB
eistud-25724	106	33	on	on	ADP
eistud-25724	106	34	the	the	DET
eistud-25724	106	35	eu	eu	PROPN
eistud-25724	106	36	directives	directive	NOUN
eistud-25724	106	37	;	;	PUNCT
eistud-25724	106	38	−	−	NUM
eistud-25724	106	39	it	it	PRON
eistud-25724	106	40	had	have	AUX
eistud-25724	106	41	been	be	AUX
eistud-25724	106	42	planed	plane	VERB
eistud-25724	106	43	that	that	SCONJ
eistud-25724	106	44	until	until	ADP
eistud-25724	106	45	1970	1970	NUM
eistud-25724	106	46	all	all	DET
eistud-25724	106	47	the	the	DET
eistud-25724	106	48	states	state	NOUN
eistud-25724	106	49	members	member	NOUN
eistud-25724	106	50	at	at	ADP
eistud-25724	106	51	that	that	DET
eistud-25724	106	52	date	date	NOUN
eistud-25724	106	53	to	to	PART
eistud-25724	106	54	implement	implement	VERB
eistud-25724	106	55	the	the	DET
eistud-25724	106	56	value	value	NOUN
eistud-25724	106	57	added	add	VERB
eistud-25724	106	58	tax	tax	NOUN
eistud-25724	106	59	in	in	ADP
eistud-25724	106	60	their	their	PRON
eistud-25724	106	61	national	national	ADJ
eistud-25724	106	62	fiscal	fiscal	ADJ
eistud-25724	106	63	systems	system	NOUN
eistud-25724	106	64	;	;	PUNCT
eistud-25724	106	65	−	−	PUNCT
eistud-25724	106	66	it	it	PRON
eistud-25724	106	67	has	have	AUX
eistud-25724	106	68	been	be	AUX
eistud-25724	106	69	acted	act	VERB
eistud-25724	106	70	to	to	ADP
eistud-25724	106	71	the	the	DET
eistud-25724	106	72	standardization	standardization	NOUN
eistud-25724	106	73	of	of	ADP
eistud-25724	106	74	the	the	DET
eistud-25724	106	75	taxation	taxation	NOUN
eistud-25724	106	76	basis	basis	NOUN
eistud-25724	106	77	and	and	CCONJ
eistud-25724	106	78	levels	level	NOUN
eistud-25724	106	79	since	since	SCONJ
eistud-25724	106	80	1977	1977	NUM
eistud-25724	106	81	;	;	PUNCT
eistud-25724	106	82	−	−	PROPN
eistud-25724	106	83	some	some	DET
eistud-25724	106	84	member	member	NOUN
eistud-25724	106	85	states	state	NOUN
eistud-25724	106	86	have	have	AUX
eistud-25724	106	87	negotiated	negotiate	VERB
eistud-25724	106	88	to	to	PART
eistud-25724	106	89	obtain	obtain	VERB
eistud-25724	106	90	vat	vat	NOUN
eistud-25724	106	91	exemptions	exemption	NOUN
eistud-25724	106	92	or	or	CCONJ
eistud-25724	106	93	differential	differential	NOUN
eistud-25724	106	94	taxation	taxation	NOUN
eistud-25724	106	95	levels	level	NOUN
eistud-25724	106	96	for	for	ADP
eistud-25724	106	97	certain	certain	ADJ
eistud-25724	106	98	regions	region	NOUN
eistud-25724	106	99	or	or	CCONJ
eistud-25724	106	100	territories	territory	NOUN
eistud-25724	106	101	.	.	PUNCT
eistud-25724	107	1	−	−	X
eistud-25724	108	1	the	the	DET
eistud-25724	108	2	standard	standard	ADJ
eistud-25724	108	3	taxation	taxation	NOUN
eistud-25724	108	4	level	level	NOUN
eistud-25724	108	5	is	be	AUX
eistud-25724	108	6	established	establish	VERB
eistud-25724	108	7	to	to	ADP
eistud-25724	108	8	a	a	DET
eistud-25724	108	9	minimum	minimum	ADJ
eistud-25724	108	10	level	level	NOUN
eistud-25724	108	11	of	of	ADP
eistud-25724	108	12	15	15	NUM
eistud-25724	108	13	%	%	NOUN
eistud-25724	108	14	,	,	PUNCT
eistud-25724	108	15	the	the	DET
eistud-25724	108	16	member	member	NOUN
eistud-25724	108	17	states	state	VERB
eistud-25724	108	18	having	have	VERB
eistud-25724	108	19	the	the	DET
eistud-25724	108	20	possibility	possibility	NOUN
eistud-25724	108	21	to	to	PART
eistud-25724	108	22	increase	increase	VERB
eistud-25724	108	23	such	such	ADJ
eistud-25724	108	24	level	level	NOUN
eistud-25724	108	25	,	,	PUNCT
eistud-25724	108	26	but	but	CCONJ
eistud-25724	108	27	not	not	PART
eistud-25724	108	28	more	more	ADJ
eistud-25724	108	29	than	than	ADP
eistud-25724	108	30	10	10	NUM
eistud-25724	108	31	percent	percent	NOUN
eistud-25724	108	32	points	point	NOUN
eistud-25724	108	33	.	.	PUNCT
eistud-25724	109	1	−	−	PROPN
eistud-25724	109	2	reduced	reduce	VERB
eistud-25724	109	3	taxation	taxation	NOUN
eistud-25724	109	4	levels	level	NOUN
eistud-25724	109	5	,	,	PUNCT
eistud-25724	109	6	over	over	ADV
eistud-25724	109	7	-	-	PUNCT
eistud-25724	109	8	reduced	reduce	VERB
eistud-25724	109	9	levels	level	NOUN
eistud-25724	109	10	(	(	PUNCT
eistud-25724	109	11	below	below	ADP
eistud-25724	109	12	5	5	NUM
eistud-25724	109	13	%	%	NOUN
eistud-25724	109	14	)	)	PUNCT
eistud-25724	109	15	and	and	CCONJ
eistud-25724	109	16	zero	zero	NUM
eistud-25724	109	17	level	level	NOUN
eistud-25724	109	18	are	be	AUX
eistud-25724	109	19	admitted	admit	VERB
eistud-25724	109	20	for	for	ADP
eistud-25724	109	21	certain	certain	ADJ
eistud-25724	109	22	classes	class	NOUN
eistud-25724	109	23	of	of	ADP
eistud-25724	109	24	goods	good	NOUN
eistud-25724	109	25	and	and	CCONJ
eistud-25724	109	26	services	service	NOUN
eistud-25724	109	27	.	.	PUNCT
eistud-25724	110	1	the	the	DET
eistud-25724	110	2	case	case	NOUN
eistud-25724	110	3	of	of	ADP
eistud-25724	110	4	the	the	DET
eistud-25724	110	5	zero	zero	NUM
eistud-25724	110	6	level	level	NOUN
eistud-25724	110	7	is	be	AUX
eistud-25724	110	8	a	a	DET
eistud-25724	110	9	characteristic	characteristic	NOUN
eistud-25724	110	10	of	of	ADP
eistud-25724	110	11	the	the	DET
eistud-25724	110	12	6th	6th	ADJ
eistud-25724	110	13	directive	directive	NOUN
eistud-25724	110	14	,	,	PUNCT
eistud-25724	110	15	its	its	PRON
eistud-25724	110	16	goal	goal	NOUN
eistud-25724	110	17	being	be	AUX
eistud-25724	110	18	to	to	PART
eistud-25724	110	19	establish	establish	VERB
eistud-25724	110	20	a	a	DET
eistud-25724	110	21	minimal	minimal	ADJ
eistud-25724	110	22	taxation	taxation	NOUN
eistud-25724	110	23	level	level	NOUN
eistud-25724	110	24	,	,	PUNCT
eistud-25724	110	25	namely	namely	ADV
eistud-25724	110	26	5	5	NUM
eistud-25724	110	27	%	%	NOUN
eistud-25724	110	28	.	.	PUNCT
eistud-25724	111	1	however	however	ADV
eistud-25724	111	2	,	,	PUNCT
eistud-25724	111	3	in	in	ADP
eistud-25724	111	4	some	some	DET
eistud-25724	111	5	member	member	NOUN
eistud-25724	111	6	states	state	NOUN
eistud-25724	111	7	and	and	CCONJ
eistud-25724	111	8	,	,	PUNCT
eistud-25724	111	9	especially	especially	ADV
eistud-25724	111	10	in	in	ADP
eistud-25724	111	11	the	the	DET
eistud-25724	111	12	great	great	ADJ
eistud-25724	111	13	britain	britain	PROPN
eistud-25724	111	14	,	,	PUNCT
eistud-25724	111	15	there	there	PRON
eistud-25724	111	16	has	have	AUX
eistud-25724	111	17	been	be	AUX
eistud-25724	111	18	accepted	accept	VERB
eistud-25724	111	19	the	the	DET
eistud-25724	111	20	preservation	preservation	NOUN
eistud-25724	111	21	of	of	ADP
eistud-25724	111	22	the	the	DET
eistud-25724	111	23	zero	zero	NUM
eistud-25724	111	24	level	level	NOUN
eistud-25724	111	25	by	by	ADP
eistud-25724	111	26	means	mean	NOUN
eistud-25724	111	27	of	of	ADP
eistud-25724	111	28	waiver	waiver	NOUN
eistud-25724	111	29	,	,	PUNCT
eistud-25724	111	30	without	without	ADP
eistud-25724	111	31	the	the	DET
eistud-25724	111	32	possibility	possibility	NOUN
eistud-25724	111	33	to	to	PART
eistud-25724	111	34	widen	widen	VERB
eistud-25724	111	35	the	the	DET
eistud-25724	111	36	action	action	NOUN
eistud-25724	111	37	range	range	NOUN
eistud-25724	111	38	of	of	ADP
eistud-25724	111	39	such	such	ADJ
eistud-25724	111	40	level	level	NOUN
eistud-25724	111	41	to	to	ADP
eistud-25724	111	42	other	other	ADJ
eistud-25724	111	43	goods	good	NOUN
eistud-25724	111	44	and	and	CCONJ
eistud-25724	111	45	services	service	NOUN
eistud-25724	111	46	.	.	PUNCT
eistud-25724	112	1	(	(	PUNCT
eistud-25724	112	2	see	see	VERB
eistud-25724	112	3	table	table	NOUN
eistud-25724	112	4	1	1	NUM
eistud-25724	112	5	)	)	PUNCT
eistud-25724	112	6	table	table	NOUN
eistud-25724	112	7	1	1	NUM
eistud-25724	112	8	.	.	PUNCT
eistud-25724	112	9	vat	vat	NOUN
eistud-25724	112	10	tax	tax	NOUN
eistud-25724	112	11	rates	rate	NOUN
eistud-25724	112	12	in	in	ADP
eistud-25724	112	13	eu	eu	PROPN
eistud-25724	112	14	members	members	PROPN
eistud-25724	112	15	states	state	NOUN
eistud-25724	112	16	(	(	PUNCT
eistud-25724	112	17	source	source	NOUN
eistud-25724	112	18	:	:	PUNCT
eistud-25724	112	19	ek	ek	PROPN
eistud-25724	112	20	,	,	PUNCT
eistud-25724	112	21	2008	2008	NUM
eistud-25724	112	22	july	july	PROPN
eistud-25724	112	23	1st	1st	PROPN
eistud-25724	112	24	data	data	PROPN
eistud-25724	112	25	)	)	PUNCT
eistud-25724	112	26	country	country	NOUN
eistud-25724	112	27	standard	standard	ADJ
eistud-25724	112	28	drugs	drug	NOUN
eistud-25724	112	29	accommodation	accommodation	NOUN
eistud-25724	112	30	food	food	NOUN
eistud-25724	112	31	public	public	ADJ
eistud-25724	112	32	transport	transport	NOUN
eistud-25724	112	33	books	book	NOUN
eistud-25724	112	34	ireland	ireland	PROPN
eistud-25724	112	35	21	21	NUM
eistud-25724	112	36	0	0	NUM
eistud-25724	112	37	13,5	13,5	NUM
eistud-25724	112	38	0/4,8/13,5	0/4,8/13,5	NOUN
eistud-25724	112	39	0	0	NUM
eistud-25724	112	40	0	0	NUM
eistud-25724	112	41	austria	austria	NOUN
eistud-25724	112	42	20	20	NUM
eistud-25724	112	43	20	20	NUM
eistud-25724	112	44	10	10	NUM
eistud-25724	112	45	10	10	NUM
eistud-25724	112	46	10	10	NUM
eistud-25724	112	47	10	10	NUM
eistud-25724	112	48	bulgaria	bulgaria	NOUN
eistud-25724	112	49	20	20	NUM
eistud-25724	112	50	20	20	NUM
eistud-25724	112	51	7/20	7/20	NUM
eistud-25724	112	52	20	20	NUM
eistud-25724	112	53	20	20	NUM
eistud-25724	112	54	20	20	NUM
eistud-25724	112	55	denmark	denmark	NOUN
eistud-25724	112	56	25	25	NUM
eistud-25724	112	57	25	25	NUM
eistud-25724	112	58	25	25	NUM
eistud-25724	112	59	25	25	NUM
eistud-25724	112	60	0	0	NUM
eistud-25724	112	61	25	25	NUM
eistud-25724	112	62	estonia	estonia	PROPN
eistud-25724	112	63	18	18	NUM
eistud-25724	112	64	5	5	NUM
eistud-25724	112	65	5	5	NUM
eistud-25724	112	66	18	18	NUM
eistud-25724	112	67	18/0	18/0	NUM
eistud-25724	112	68	5	5	NUM
eistud-25724	112	69	spain	spain	NOUN
eistud-25724	112	70	16	16	NUM
eistud-25724	112	71	4/16	4/16	NUM
eistud-25724	112	72	7	7	NUM
eistud-25724	112	73	4/7	4/7	NUM
eistud-25724	112	74	7	7	NUM
eistud-25724	112	75	4/16	4/16	NUM
eistud-25724	112	76	great	great	ADJ
eistud-25724	112	77	britain	britain	PROPN
eistud-25724	112	78	17,5	17,5	NUM
eistud-25724	112	79	0/17,5	0/17,5	NUM
eistud-25724	113	1	17,5	17,5	NUM
eistud-25724	113	2	0/17,5	0/17,5	NUM
eistud-25724	113	3	0	0	NUM
eistud-25724	113	4	0	0	NUM
eistud-25724	114	1	latvia	latvia	PROPN
eistud-25724	114	2	18	18	NUM
eistud-25724	114	3	5	5	NUM
eistud-25724	114	4	5	5	NUM
eistud-25724	114	5	18/5	18/5	NUM
eistud-25724	114	6	5	5	NUM
eistud-25724	114	7	5	5	NUM
eistud-25724	114	8	poland	poland	NOUN
eistud-25724	114	9	22	22	NUM
eistud-25724	114	10	7	7	NUM
eistud-25724	114	11	7	7	NUM
eistud-25724	114	12	3/7/22	3/7/22	NUM
eistud-25724	114	13	7	7	NUM
eistud-25724	114	14	0/7/22	0/7/22	NUM
eistud-25724	114	15	lithuania	lithuania	PROPN
eistud-25724	114	16	19	19	NUM
eistud-25724	114	17	19	19	NUM
eistud-25724	114	18	19	19	NUM
eistud-25724	114	19	19	19	NUM
eistud-25724	114	20	19	19	NUM
eistud-25724	114	21	19	19	NUM
eistud-25724	114	22	luxembourg	luxembourg	PROPN
eistud-25724	114	23	15	15	NUM
eistud-25724	114	24	3/15	3/15	NUM
eistud-25724	114	25	3	3	NUM
eistud-25724	114	26	3	3	NUM
eistud-25724	114	27	0/3	0/3	NUM
eistud-25724	114	28	3	3	NUM
eistud-25724	114	29	netherlands	netherlands	PROPN
eistud-25724	114	30	19	19	NUM
eistud-25724	114	31	6/19	6/19	NUM
eistud-25724	114	32	6	6	NUM
eistud-25724	114	33	6	6	NUM
eistud-25724	114	34	0/6/19	0/6/19	NUM
eistud-25724	114	35	6	6	NUM
eistud-25724	114	36	france	france	NOUN
eistud-25724	114	37	19,6	19,6	NUM
eistud-25724	114	38	2,1/5,5/19,6	2,1/5,5/19,6	NUM
eistud-25724	114	39	5,5	5,5	NUM
eistud-25724	114	40	5,5/19,6	5,5/19,6	NUM
eistud-25724	114	41	5,5	5,5	NUM
eistud-25724	114	42	5,5/19,6	5,5/19,6	NUM
eistud-25724	114	43	slovakia	slovakia	NOUN
eistud-25724	114	44	19	19	NUM
eistud-25724	114	45	10	10	NUM
eistud-25724	114	46	19	19	NUM
eistud-25724	114	47	19	19	NUM
eistud-25724	114	48	0/19	0/19	NUM
eistud-25724	114	49	10	10	NUM
eistud-25724	114	50	slovenia	slovenia	NOUN
eistud-25724	114	51	20	20	NUM
eistud-25724	114	52	8/5	8/5	NUM
eistud-25724	114	53	8/5	8/5	NUM
eistud-25724	114	54	8/5	8/5	NUM
eistud-25724	114	55	8/5	8/5	NUM
eistud-25724	114	56	8/5	8/5	NUM
eistud-25724	114	57	finland	finland	NOUN
eistud-25724	114	58	22	22	NUM
eistud-25724	114	59	8	8	NUM
eistud-25724	114	60	8	8	NUM
eistud-25724	114	61	17	17	NUM
eistud-25724	114	62	8	8	NUM
eistud-25724	114	63	8	8	NUM
eistud-25724	114	64	sweden	sweden	NOUN
eistud-25724	114	65	25	25	NUM
eistud-25724	114	66	25	25	NUM
eistud-25724	114	67	12	12	NUM
eistud-25724	114	68	12/25	12/25	NUM
eistud-25724	114	69	6/0	6/0	NUM
eistud-25724	114	70	6	6	NUM
eistud-25724	114	71	germany	germany	PROPN
eistud-25724	114	72	19	19	NUM
eistud-25724	114	73	19	19	NUM
eistud-25724	114	74	19	19	NUM
eistud-25724	114	75	7/19	7/19	NUM
eistud-25724	114	76	7/19	7/19	NUM
eistud-25724	114	77	7	7	NUM
eistud-25724	114	78	portugal	portugal	PROPN
eistud-25724	114	79	20	20	NUM
eistud-25724	114	80	20	20	NUM
eistud-25724	114	81	12	12	NUM
eistud-25724	114	82	5	5	NUM
eistud-25724	114	83	20	20	NUM
eistud-25724	114	84	20	20	NUM
eistud-25724	114	85	italy	italy	PROPN
eistud-25724	114	86	20	20	NUM
eistud-25724	114	87	10	10	NUM
eistud-25724	114	88	20	20	NUM
eistud-25724	114	89	4	4	NUM
eistud-25724	114	90	20	20	NUM
eistud-25724	114	91	20	20	NUM
eistud-25724	114	92	greece	greece	NOUN
eistud-25724	114	93	19	19	NUM
eistud-25724	114	94	9	9	NUM
eistud-25724	114	95	19	19	NUM
eistud-25724	114	96	9	9	NUM
eistud-25724	114	97	9	9	NUM
eistud-25724	114	98	4,5	4,5	NUM
eistud-25724	114	99	romania	romania	NOUN
eistud-25724	114	100	19	19	NUM
eistud-25724	114	101	9	9	NUM
eistud-25724	114	102	9	9	NUM
eistud-25724	114	103	9	9	NUM
eistud-25724	114	104	19	19	NUM
eistud-25724	114	105	9	9	NUM
eistud-25724	114	106	belgium	belgium	NOUN
eistud-25724	114	107	19	19	NUM
eistud-25724	114	108	19	19	NUM
eistud-25724	114	109	19	19	NUM
eistud-25724	114	110	7	7	NUM
eistud-25724	114	111	19	19	NUM
eistud-25724	114	112	19	19	NUM
eistud-25724	114	113	malta	malta	PROPN
eistud-25724	114	114	18	18	NUM
eistud-25724	114	115	18	18	NUM
eistud-25724	114	116	18	18	NUM
eistud-25724	114	117	5	5	NUM
eistud-25724	114	118	18	18	NUM
eistud-25724	114	119	5	5	NUM
eistud-25724	114	120	cyprus	cyprus	PROPN
eistud-25724	114	121	15	15	NUM
eistud-25724	114	122	5	5	NUM
eistud-25724	114	123	8	8	NUM
eistud-25724	114	124	8	8	NUM
eistud-25724	114	125	15	15	NUM
eistud-25724	114	126	15	15	NUM
eistud-25724	114	127	check	check	NOUN
eistud-25724	114	128	republic	republic	NOUN
eistud-25724	114	129	19	19	NUM
eistud-25724	114	130	9	9	NUM
eistud-25724	114	131	19	19	NUM
eistud-25724	114	132	9	9	NUM
eistud-25724	114	133	19	19	NUM
eistud-25724	114	134	19	19	NUM
eistud-25724	114	135	hungary	hungary	NOUN
eistud-25724	114	136	20	20	NUM
eistud-25724	114	137	5	5	NUM
eistud-25724	114	138	20	20	NUM
eistud-25724	114	139	5/20	5/20	NUM
eistud-25724	114	140	20	20	NUM
eistud-25724	114	141	20	20	NUM
eistud-25724	114	142	the	the	DET
eistud-25724	114	143	perusal	perusal	NOUN
eistud-25724	114	144	of	of	ADP
eistud-25724	114	145	the	the	DET
eistud-25724	114	146	data	datum	NOUN
eistud-25724	114	147	presented	present	VERB
eistud-25724	114	148	above	above	ADP
eistud-25724	114	149	points	point	VERB
eistud-25724	114	150	out	out	ADP
eistud-25724	114	151	the	the	DET
eistud-25724	114	152	compliance	compliance	NOUN
eistud-25724	114	153	with	with	ADP
eistud-25724	114	154	the	the	DET
eistud-25724	114	155	requirements	requirement	NOUN
eistud-25724	114	156	stipulated	stipulate	VERB
eistud-25724	114	157	by	by	ADP
eistud-25724	114	158	eu	eu	PROPN
eistud-25724	114	159	regarding	regard	VERB
eistud-25724	114	160	the	the	DET
eistud-25724	114	161	minimal	minimal	ADJ
eistud-25724	114	162	and	and	CCONJ
eistud-25724	114	163	maximum	maximum	ADJ
eistud-25724	114	164	limits	limit	NOUN
eistud-25724	114	165	as	as	SCONJ
eistud-25724	114	166	regards	regard	VERB
eistud-25724	114	167	the	the	DET
eistud-25724	114	168	standard	standard	ADJ
eistud-25724	114	169	level	level	NOUN
eistud-25724	114	170	.	.	PUNCT
eistud-25724	115	1	it	it	PRON
eistud-25724	115	2	is	be	AUX
eistud-25724	115	3	obvious	obvious	ADJ
eistud-25724	115	4	that	that	SCONJ
eistud-25724	115	5	only	only	ADV
eistud-25724	115	6	cyprus	cyprus	PROPN
eistud-25724	115	7	and	and	CCONJ
eistud-25724	115	8	luxembourg	luxembourg	PROPN
eistud-25724	115	9	enforce	enforce	VERB
eistud-25724	115	10	the	the	DET
eistud-25724	115	11	standard	standard	ADJ
eistud-25724	115	12	vat	vat	NOUN
eistud-25724	115	13	level	level	NOUN
eistud-25724	115	14	according	accord	VERB
eistud-25724	115	15	to	to	ADP
eistud-25724	115	16	the	the	DET
eistud-25724	115	17	minimal	minimal	ADJ
eistud-25724	115	18	value	value	NOUN
eistud-25724	115	19	stipulated	stipulate	VERB
eistud-25724	115	20	by	by	ADP
eistud-25724	115	21	eu	eu	PROPN
eistud-25724	115	22	(	(	PUNCT
eistud-25724	115	23	15	15	NUM
eistud-25724	115	24	%	%	NOUN
eistud-25724	115	25	)	)	PUNCT
eistud-25724	115	26	,	,	PUNCT
eistud-25724	115	27	the	the	DET
eistud-25724	115	28	explanation	explanation	NOUN
eistud-25724	115	29	for	for	ADP
eistud-25724	115	30	such	such	ADJ
eistud-25724	115	31	practice	practice	NOUN
eistud-25724	115	32	being	be	AUX
eistud-25724	115	33	related	relate	VERB
eistud-25724	115	34	to	to	ADP
eistud-25724	115	35	the	the	DET
eistud-25724	115	36	classification	classification	NOUN
eistud-25724	115	37	of	of	ADP
eistud-25724	115	38	these	these	DET
eistud-25724	115	39	states	state	NOUN
eistud-25724	115	40	as	as	ADP
eistud-25724	115	41	being	be	AUX
eistud-25724	115	42	part	part	NOUN
eistud-25724	115	43	of	of	ADP
eistud-25724	115	44	the	the	DET
eistud-25724	115	45	area	area	NOUN
eistud-25724	115	46	of	of	ADP
eistud-25724	115	47	fiscal	fiscal	ADJ
eistud-25724	115	48	paradises	paradise	NOUN
eistud-25724	115	49	with	with	ADP
eistud-25724	115	50	low	low	ADJ
eistud-25724	115	51	taxation	taxation	NOUN
eistud-25724	115	52	.	.	PUNCT
eistud-25724	116	1	in	in	ADP
eistud-25724	116	2	germany	germany	PROPN
eistud-25724	116	3	,	,	PUNCT
eistud-25724	116	4	great	great	ADJ
eistud-25724	116	5	britain	britain	PROPN
eistud-25724	116	6	,	,	PUNCT
eistud-25724	116	7	spain	spain	PROPN
eistud-25724	116	8	,	,	PUNCT
eistud-25724	116	9	czech	czech	PROPN
eistud-25724	116	10	republic	republic	PROPN
eistud-25724	116	11	,	,	PUNCT
eistud-25724	116	12	estonia	estonia	PROPN
eistud-25724	116	13	,	,	PUNCT
eistud-25724	116	14	greece	greece	PROPN
eistud-25724	116	15	,	,	PUNCT
eistud-25724	116	16	lithuania	lithuania	PROPN
eistud-25724	116	17	,	,	PUNCT
eistud-25724	116	18	latvia	latvia	PROPN
eistud-25724	116	19	,	,	PUNCT
eistud-25724	116	20	malta	malta	PROPN
eistud-25724	116	21	,	,	PUNCT
eistud-25724	116	22	holland	holland	PROPN
eistud-25724	116	23	and	and	CCONJ
eistud-25724	116	24	slovakia	slovakia	PROPN
eistud-25724	116	25	,	,	PUNCT
eistud-25724	116	26	the	the	DET
eistud-25724	116	27	standard	standard	ADJ
eistud-25724	116	28	vat	vat	NOUN
eistud-25724	116	29	level	level	NOUN
eistud-25724	116	30	is	be	AUX
eistud-25724	116	31	below	below	ADP
eistud-25724	116	32	the	the	DET
eistud-25724	116	33	average	average	NOUN
eistud-25724	116	34	registered	register	VERB
eistud-25724	116	35	upon	upon	SCONJ
eistud-25724	116	36	eu	eu	PROPN
eistud-25724	116	37	level	level	NOUN
eistud-25724	116	38	while	while	SCONJ
eistud-25724	116	39	in	in	ADP
eistud-25724	116	40	austria	austria	PROPN
eistud-25724	116	41	,	,	PUNCT
eistud-25724	116	42	belgium	belgium	PROPN
eistud-25724	116	43	,	,	PUNCT
eistud-25724	116	44	issn	issn	PROPN
eistud-25724	116	45	1822	1822	NUM
eistud-25724	116	46	-	-	SYM
eistud-25724	116	47	8402	8402	NUM
eistud-25724	116	48	european	european	ADJ
eistud-25724	116	49	integration	integration	NOUN
eistud-25724	116	50	studies	study	NOUN
eistud-25724	116	51	.	.	PUNCT
eistud-25724	117	1	2009	2009	NUM
eistud-25724	117	2	.	.	PUNCT
eistud-25724	118	1	no	no	DET
eistud-25724	118	2	3	3	NUM
eistud-25724	118	3	73	73	NUM
eistud-25724	118	4	denmark	denmark	NOUN
eistud-25724	118	5	,	,	PUNCT
eistud-25724	118	6	finland	finland	PROPN
eistud-25724	118	7	,	,	PUNCT
eistud-25724	118	8	france	france	PROPN
eistud-25724	118	9	,	,	PUNCT
eistud-25724	118	10	ireland	ireland	PROPN
eistud-25724	118	11	,	,	PUNCT
eistud-25724	118	12	italy	italy	PROPN
eistud-25724	118	13	,	,	PUNCT
eistud-25724	118	14	portugal	portugal	PROPN
eistud-25724	118	15	,	,	PUNCT
eistud-25724	118	16	sweden	sweden	PROPN
eistud-25724	118	17	,	,	PUNCT
eistud-25724	118	18	poland	poland	PROPN
eistud-25724	118	19	,	,	PUNCT
eistud-25724	118	20	slovenia	slovenia	PROPN
eistud-25724	118	21	and	and	CCONJ
eistud-25724	118	22	hungary	hungary	PROPN
eistud-25724	118	23	,	,	PUNCT
eistud-25724	118	24	the	the	DET
eistud-25724	118	25	standard	standard	ADJ
eistud-25724	118	26	vat	vat	NOUN
eistud-25724	118	27	level	level	NOUN
eistud-25724	118	28	exceeds	exceed	VERB
eistud-25724	118	29	the	the	DET
eistud-25724	118	30	average	average	NOUN
eistud-25724	118	31	registered	register	VERB
eistud-25724	118	32	upon	upon	SCONJ
eistud-25724	118	33	eu	eu	PROPN
eistud-25724	118	34	level	level	NOUN
eistud-25724	118	35	.	.	PUNCT
eistud-25724	119	1	theoretical	theoretical	ADJ
eistud-25724	119	2	background	background	NOUN
eistud-25724	119	3	of	of	ADP
eistud-25724	119	4	tax	tax	NOUN
eistud-25724	119	5	competition	competition	NOUN
eistud-25724	119	6	on	on	ADP
eistud-25724	119	7	november	november	PROPN
eistud-25724	119	8	5th	5th	NOUN
eistud-25724	119	9	,	,	PUNCT
eistud-25724	119	10	1997	1997	NUM
eistud-25724	119	11	,	,	PUNCT
eistud-25724	119	12	in	in	ADP
eistud-25724	119	13	its	its	PRON
eistud-25724	119	14	report	report	NOUN
eistud-25724	119	15	:	:	PUNCT
eistud-25724	119	16	“	"	PUNCT
eistud-25724	119	17	measures	measure	NOUN
eistud-25724	119	18	to	to	PART
eistud-25724	119	19	fight	fight	VERB
eistud-25724	119	20	against	against	ADP
eistud-25724	119	21	tax	tax	NOUN
eistud-25724	119	22	competition	competition	NOUN
eistud-25724	119	23	in	in	ADP
eistud-25724	119	24	the	the	DET
eistud-25724	119	25	european	european	PROPN
eistud-25724	119	26	union	union	PROPN
eistud-25724	119	27	”	"	PUNCT
eistud-25724	119	28	(	(	PUNCT
eistud-25724	119	29	european	european	PROPN
eistud-25724	119	30	commission	commission	PROPN
eistud-25724	119	31	,	,	PUNCT
eistud-25724	119	32	bull	bull	NOUN
eistud-25724	119	33	.	.	PUNCT
eistud-25724	120	1	6	6	NUM
eistud-25724	120	2	-	-	SYM
eistud-25724	120	3	1997	1997	NUM
eistud-25724	120	4	)	)	PUNCT
eistud-25724	120	5	the	the	DET
eistud-25724	120	6	european	european	PROPN
eistud-25724	120	7	commission	commission	PROPN
eistud-25724	120	8	recommended	recommend	VERB
eistud-25724	120	9	a	a	DET
eistud-25724	120	10	coordinated	coordinated	ADJ
eistud-25724	120	11	action	action	NOUN
eistud-25724	120	12	against	against	ADP
eistud-25724	120	13	tax	tax	NOUN
eistud-25724	120	14	competition	competition	NOUN
eistud-25724	120	15	in	in	ADP
eistud-25724	120	16	europe	europe	PROPN
eistud-25724	120	17	,	,	PUNCT
eistud-25724	120	18	the	the	DET
eistud-25724	120	19	objective	objective	NOUN
eistud-25724	120	20	being	be	AUX
eistud-25724	120	21	to	to	PART
eistud-25724	120	22	reduce	reduce	VERB
eistud-25724	120	23	distortions	distortion	NOUN
eistud-25724	120	24	still	still	ADV
eistud-25724	120	25	existing	exist	VERB
eistud-25724	120	26	within	within	ADP
eistud-25724	120	27	the	the	DET
eistud-25724	120	28	single	single	ADJ
eistud-25724	120	29	market	market	NOUN
eistud-25724	120	30	,	,	PUNCT
eistud-25724	120	31	to	to	PART
eistud-25724	120	32	avoid	avoid	VERB
eistud-25724	120	33	losses	loss	NOUN
eistud-25724	120	34	on	on	ADP
eistud-25724	120	35	tax	tax	NOUN
eistud-25724	120	36	receipts	receipt	NOUN
eistud-25724	120	37	and	and	CCONJ
eistud-25724	120	38	to	to	PART
eistud-25724	120	39	establish	establish	VERB
eistud-25724	120	40	tax	tax	NOUN
eistud-25724	120	41	structures	structure	NOUN
eistud-25724	120	42	more	more	ADV
eistud-25724	120	43	in	in	ADP
eistud-25724	120	44	favor	favor	NOUN
eistud-25724	120	45	of	of	ADP
eistud-25724	120	46	employment	employment	NOUN
eistud-25724	120	47	.	.	PUNCT
eistud-25724	121	1	the	the	DET
eistud-25724	121	2	ecofin	ecofin	PROPN
eistud-25724	121	3	council	council	NOUN
eistud-25724	121	4	of	of	ADP
eistud-25724	121	5	december	december	PROPN
eistud-25724	121	6	1st	1st	NOUN
eistud-25724	121	7	,	,	PUNCT
eistud-25724	121	8	1997	1997	NUM
eistud-25724	121	9	gave	give	VERB
eistud-25724	121	10	its	its	PRON
eistud-25724	121	11	assent	assent	NOUN
eistud-25724	121	12	on	on	ADP
eistud-25724	121	13	the	the	DET
eistud-25724	121	14	resolution	resolution	NOUN
eistud-25724	121	15	relating	relate	VERB
eistud-25724	121	16	to	to	ADP
eistud-25724	121	17	a	a	DET
eistud-25724	121	18	code	code	NOUN
eistud-25724	121	19	of	of	ADP
eistud-25724	121	20	conduct	conduct	NOUN
eistud-25724	121	21	in	in	ADP
eistud-25724	121	22	the	the	DET
eistud-25724	121	23	field	field	NOUN
eistud-25724	121	24	of	of	ADP
eistud-25724	121	25	companies	company	NOUN
eistud-25724	121	26	taxation	taxation	NOUN
eistud-25724	121	27	,	,	PUNCT
eistud-25724	121	28	and	and	CCONJ
eistud-25724	121	29	approved	approve	VERB
eistud-25724	121	30	the	the	DET
eistud-25724	121	31	idea	idea	NOUN
eistud-25724	121	32	of	of	ADP
eistud-25724	121	33	tax	tax	NOUN
eistud-25724	121	34	harmonization	harmonization	NOUN
eistud-25724	121	35	on	on	ADP
eistud-25724	121	36	savings	saving	NOUN
eistud-25724	121	37	.	.	PUNCT
eistud-25724	122	1	in	in	ADP
eistud-25724	122	2	june	june	PROPN
eistud-25724	122	3	2000	2000	NUM
eistud-25724	122	4	the	the	DET
eistud-25724	122	5	european	european	PROPN
eistud-25724	122	6	council	council	PROPN
eistud-25724	122	7	finally	finally	ADV
eistud-25724	122	8	agreed	agree	VERB
eistud-25724	122	9	on	on	ADP
eistud-25724	122	10	a	a	DET
eistud-25724	122	11	compromise	compromise	NOUN
eistud-25724	122	12	on	on	ADP
eistud-25724	122	13	taxes	taxis	NOUN
eistud-25724	122	14	on	on	ADP
eistud-25724	122	15	savings	saving	NOUN
eistud-25724	122	16	.	.	PUNCT
eistud-25724	123	1	european	european	ADJ
eistud-25724	123	2	countries	country	NOUN
eistud-25724	123	3	will	will	AUX
eistud-25724	123	4	have	have	VERB
eistud-25724	123	5	to	to	PART
eistud-25724	123	6	inform	inform	VERB
eistud-25724	123	7	other	other	ADJ
eistud-25724	123	8	countries	country	NOUN
eistud-25724	123	9	about	about	ADP
eistud-25724	123	10	savings	saving	NOUN
eistud-25724	123	11	made	make	VERB
eistud-25724	123	12	by	by	ADP
eistud-25724	123	13	residents	resident	NOUN
eistud-25724	123	14	from	from	ADP
eistud-25724	123	15	other	other	ADJ
eistud-25724	123	16	member	member	NOUN
eistud-25724	123	17	states	state	NOUN
eistud-25724	123	18	.	.	PUNCT
eistud-25724	124	1	we	we	PRON
eistud-25724	124	2	should	should	AUX
eistud-25724	124	3	expose	expose	VERB
eistud-25724	124	4	theoretical	theoretical	ADJ
eistud-25724	124	5	background	background	NOUN
eistud-25724	124	6	of	of	ADP
eistud-25724	124	7	this	this	DET
eistud-25724	124	8	process	process	NOUN
eistud-25724	124	9	.	.	PUNCT
eistud-25724	125	1	tax	tax	NOUN
eistud-25724	125	2	competition	competition	NOUN
eistud-25724	125	3	exists	exist	VERB
eistud-25724	125	4	when	when	SCONJ
eistud-25724	125	5	governments	government	NOUN
eistud-25724	125	6	are	be	AUX
eistud-25724	125	7	encouraged	encourage	VERB
eistud-25724	125	8	to	to	PART
eistud-25724	125	9	lower	lower	VERB
eistud-25724	125	10	fiscal	fiscal	ADJ
eistud-25724	125	11	burdens	burden	NOUN
eistud-25724	125	12	to	to	PART
eistud-25724	125	13	either	either	CCONJ
eistud-25724	125	14	encourage	encourage	VERB
eistud-25724	125	15	the	the	DET
eistud-25724	125	16	inflow	inflow	NOUN
eistud-25724	125	17	of	of	ADP
eistud-25724	125	18	productive	productive	ADJ
eistud-25724	125	19	resources	resource	NOUN
eistud-25724	125	20	or	or	CCONJ
eistud-25724	125	21	discourage	discourage	VERB
eistud-25724	125	22	the	the	DET
eistud-25724	125	23	exodus	exodus	NOUN
eistud-25724	125	24	of	of	ADP
eistud-25724	125	25	those	those	DET
eistud-25724	125	26	resources	resource	NOUN
eistud-25724	125	27	.	.	PUNCT
eistud-25724	126	1	often	often	ADV
eistud-25724	126	2	,	,	PUNCT
eistud-25724	126	3	this	this	PRON
eistud-25724	126	4	means	mean	VERB
eistud-25724	126	5	a	a	DET
eistud-25724	126	6	governmental	governmental	ADJ
eistud-25724	126	7	strategy	strategy	NOUN
eistud-25724	126	8	of	of	ADP
eistud-25724	126	9	attracting	attract	VERB
eistud-25724	126	10	foreign	foreign	ADJ
eistud-25724	126	11	direct	direct	ADJ
eistud-25724	126	12	investment	investment	NOUN
eistud-25724	126	13	,	,	PUNCT
eistud-25724	126	14	foreign	foreign	ADJ
eistud-25724	126	15	indirect	indirect	ADJ
eistud-25724	126	16	investment	investment	NOUN
eistud-25724	126	17	(	(	PUNCT
eistud-25724	126	18	financial	financial	ADJ
eistud-25724	126	19	investment	investment	NOUN
eistud-25724	126	20	)	)	PUNCT
eistud-25724	126	21	,	,	PUNCT
eistud-25724	126	22	and	and	CCONJ
eistud-25724	126	23	high	high	ADJ
eistud-25724	126	24	value	value	NOUN
eistud-25724	126	25	human	human	ADJ
eistud-25724	126	26	resources	resource	NOUN
eistud-25724	126	27	by	by	ADP
eistud-25724	126	28	minimizing	minimize	VERB
eistud-25724	126	29	the	the	DET
eistud-25724	126	30	overall	overall	ADJ
eistud-25724	126	31	taxation	taxation	NOUN
eistud-25724	126	32	level	level	NOUN
eistud-25724	126	33	and/or	and/or	CCONJ
eistud-25724	126	34	special	special	ADJ
eistud-25724	126	35	tax	tax	NOUN
eistud-25724	126	36	preferences	preference	NOUN
eistud-25724	126	37	.	.	PUNCT
eistud-25724	127	1	although	although	SCONJ
eistud-25724	127	2	often	often	ADV
eistud-25724	127	3	presented	present	VERB
eistud-25724	127	4	as	as	ADP
eistud-25724	127	5	a	a	DET
eistud-25724	127	6	benefit	benefit	NOUN
eistud-25724	127	7	for	for	ADP
eistud-25724	127	8	capital	capital	NOUN
eistud-25724	127	9	,	,	PUNCT
eistud-25724	127	10	tax	tax	NOUN
eistud-25724	127	11	competition	competition	NOUN
eistud-25724	127	12	is	be	AUX
eistud-25724	127	13	generally	generally	ADV
eistud-25724	127	14	a	a	DET
eistud-25724	127	15	central	central	ADJ
eistud-25724	127	16	part	part	NOUN
eistud-25724	127	17	of	of	ADP
eistud-25724	127	18	a	a	DET
eistud-25724	127	19	government	government	NOUN
eistud-25724	127	20	policy	policy	NOUN
eistud-25724	127	21	for	for	ADP
eistud-25724	127	22	improving	improve	VERB
eistud-25724	127	23	the	the	DET
eistud-25724	127	24	lot	lot	NOUN
eistud-25724	127	25	of	of	ADP
eistud-25724	127	26	labour	labour	NOUN
eistud-25724	127	27	by	by	ADP
eistud-25724	127	28	creating	create	VERB
eistud-25724	127	29	well	well	ADV
eistud-25724	127	30	-	-	PUNCT
eistud-25724	127	31	paid	pay	VERB
eistud-25724	127	32	jobs	job	NOUN
eistud-25724	127	33	(	(	PUNCT
eistud-25724	127	34	often	often	ADV
eistud-25724	127	35	in	in	ADP
eistud-25724	127	36	countries	country	NOUN
eistud-25724	127	37	or	or	CCONJ
eistud-25724	127	38	regions	region	NOUN
eistud-25724	127	39	with	with	ADP
eistud-25724	127	40	very	very	ADV
eistud-25724	127	41	limited	limited	ADJ
eistud-25724	127	42	job	job	NOUN
eistud-25724	127	43	prospects	prospect	NOUN
eistud-25724	127	44	)	)	PUNCT
eistud-25724	127	45	.	.	PUNCT
eistud-25724	128	1	as	as	ADP
eistud-25724	128	2	quotes	quote	NOUN
eistud-25724	128	3	(	(	PUNCT
eistud-25724	128	4	nerudova	nerudova	NOUN
eistud-25724	128	5	,	,	PUNCT
eistud-25724	128	6	2008	2008	NUM
eistud-25724	128	7	)	)	PUNCT
eistud-25724	128	8	,	,	PUNCT
eistud-25724	128	9	competition	competition	NOUN
eistud-25724	128	10	is	be	AUX
eistud-25724	128	11	generally	generally	ADV
eistud-25724	128	12	considered	consider	VERB
eistud-25724	128	13	as	as	ADP
eistud-25724	128	14	the	the	DET
eistud-25724	128	15	factor	factor	NOUN
eistud-25724	128	16	,	,	PUNCT
eistud-25724	128	17	which	which	PRON
eistud-25724	128	18	increases	increase	VERB
eistud-25724	128	19	market	market	NOUN
eistud-25724	128	20	effectiveness	effectiveness	NOUN
eistud-25724	128	21	,	,	PUNCT
eistud-25724	128	22	for	for	SCONJ
eistud-25724	128	23	it	it	PRON
eistud-25724	128	24	enables	enable	VERB
eistud-25724	128	25	the	the	DET
eistud-25724	128	26	effective	effective	ADJ
eistud-25724	128	27	allocation	allocation	NOUN
eistud-25724	128	28	of	of	ADP
eistud-25724	128	29	the	the	DET
eistud-25724	128	30	sources	source	NOUN
eistud-25724	128	31	.	.	PUNCT
eistud-25724	129	1	the	the	DET
eistud-25724	129	2	same	same	ADJ
eistud-25724	129	3	is	be	AUX
eistud-25724	129	4	not	not	PART
eistud-25724	129	5	true	true	ADJ
eistud-25724	129	6	for	for	ADP
eistud-25724	129	7	tax	tax	NOUN
eistud-25724	129	8	competition	competition	NOUN
eistud-25724	129	9	.	.	PUNCT
eistud-25724	130	1	in	in	ADP
eistud-25724	130	2	case	case	NOUN
eistud-25724	130	3	of	of	ADP
eistud-25724	130	4	the	the	DET
eistud-25724	130	5	market	market	NOUN
eistud-25724	130	6	failure	failure	NOUN
eistud-25724	130	7	,	,	PUNCT
eistud-25724	130	8	the	the	DET
eistud-25724	130	9	competition	competition	NOUN
eistud-25724	130	10	is	be	AUX
eistud-25724	130	11	not	not	PART
eistud-25724	130	12	able	able	ADJ
eistud-25724	130	13	to	to	PART
eistud-25724	130	14	ensure	ensure	VERB
eistud-25724	130	15	effective	effective	ADJ
eistud-25724	130	16	source	source	NOUN
eistud-25724	130	17	allocation	allocation	NOUN
eistud-25724	130	18	.	.	PUNCT
eistud-25724	131	1	taxes	taxis	NOUN
eistud-25724	131	2	represent	represent	VERB
eistud-25724	131	3	the	the	DET
eistud-25724	131	4	market	market	NOUN
eistud-25724	131	5	failure	failure	NOUN
eistud-25724	131	6	,	,	PUNCT
eistud-25724	131	7	for	for	SCONJ
eistud-25724	131	8	the	the	DET
eistud-25724	131	9	taxpayer	taxpayer	NOUN
eistud-25724	131	10	does	do	AUX
eistud-25724	131	11	not	not	PART
eistud-25724	131	12	receive	receive	VERB
eistud-25724	131	13	any	any	DET
eistud-25724	131	14	equivalent	equivalent	NOUN
eistud-25724	131	15	for	for	ADP
eistud-25724	131	16	the	the	DET
eistud-25724	131	17	paid	pay	VERB
eistud-25724	131	18	tax	tax	NOUN
eistud-25724	131	19	and	and	CCONJ
eistud-25724	131	20	therefore	therefore	ADV
eistud-25724	131	21	it	it	PRON
eistud-25724	131	22	is	be	AUX
eistud-25724	131	23	not	not	PART
eistud-25724	131	24	interesting	interesting	ADJ
eistud-25724	131	25	for	for	SCONJ
eistud-25724	131	26	him	he	PRON
eistud-25724	131	27	to	to	PART
eistud-25724	131	28	pay	pay	VERB
eistud-25724	131	29	taxes	taxis	NOUN
eistud-25724	131	30	in	in	ADP
eistud-25724	131	31	jurisdiction	jurisdiction	NOUN
eistud-25724	131	32	,	,	PUNCT
eistud-25724	131	33	in	in	ADP
eistud-25724	131	34	which	which	PRON
eistud-25724	131	35	he	he	PRON
eistud-25724	131	36	uses	use	VERB
eistud-25724	131	37	the	the	DET
eistud-25724	131	38	public	public	ADJ
eistud-25724	131	39	services	service	NOUN
eistud-25724	131	40	.	.	PUNCT
eistud-25724	132	1	tax	tax	NOUN
eistud-25724	132	2	competition	competition	NOUN
eistud-25724	132	3	could	could	AUX
eistud-25724	132	4	lead	lead	VERB
eistud-25724	132	5	to	to	ADP
eistud-25724	132	6	the	the	DET
eistud-25724	132	7	restriction	restriction	NOUN
eistud-25724	132	8	of	of	ADP
eistud-25724	132	9	the	the	DET
eistud-25724	132	10	public	public	ADJ
eistud-25724	132	11	sector	sector	NOUN
eistud-25724	132	12	.	.	PUNCT
eistud-25724	133	1	in	in	ADP
eistud-25724	133	2	extreme	extreme	ADJ
eistud-25724	133	3	situation	situation	NOUN
eistud-25724	133	4	it	it	PRON
eistud-25724	133	5	could	could	AUX
eistud-25724	133	6	result	result	VERB
eistud-25724	133	7	in	in	ADP
eistud-25724	133	8	removing	remove	VERB
eistud-25724	133	9	of	of	ADP
eistud-25724	133	10	the	the	DET
eistud-25724	133	11	tax	tax	NOUN
eistud-25724	133	12	.	.	PUNCT
eistud-25724	134	1	according	accord	VERB
eistud-25724	134	2	cecchini	cecchini	NOUN
eistud-25724	134	3	,	,	PUNCT
eistud-25724	134	4	tax	tax	NOUN
eistud-25724	134	5	competition	competition	NOUN
eistud-25724	134	6	is	be	AUX
eistud-25724	134	7	harmful	harmful	ADJ
eistud-25724	134	8	,	,	PUNCT
eistud-25724	134	9	for	for	SCONJ
eistud-25724	134	10	it	it	PRON
eistud-25724	134	11	decreases	decrease	VERB
eistud-25724	134	12	the	the	DET
eistud-25724	134	13	tax	tax	NOUN
eistud-25724	134	14	bases	basis	NOUN
eistud-25724	134	15	of	of	ADP
eistud-25724	134	16	neighboring	neighboring	NOUN
eistud-25724	134	17	countries	country	NOUN
eistud-25724	134	18	and	and	CCONJ
eistud-25724	134	19	deforms	deform	VERB
eistud-25724	134	20	the	the	DET
eistud-25724	134	21	effective	effective	ADJ
eistud-25724	134	22	allocation	allocation	NOUN
eistud-25724	134	23	of	of	ADP
eistud-25724	134	24	capital	capital	NOUN
eistud-25724	134	25	and	and	CCONJ
eistud-25724	134	26	services	service	NOUN
eistud-25724	134	27	.	.	PUNCT
eistud-25724	135	1	the	the	DET
eistud-25724	135	2	decrease	decrease	NOUN
eistud-25724	135	3	of	of	ADP
eistud-25724	135	4	the	the	DET
eistud-25724	135	5	statutory	statutory	ADJ
eistud-25724	135	6	tax	tax	NOUN
eistud-25724	135	7	rates	rate	NOUN
eistud-25724	135	8	increases	increase	VERB
eistud-25724	135	9	the	the	DET
eistud-25724	135	10	competitiveness	competitiveness	NOUN
eistud-25724	135	11	of	of	ADP
eistud-25724	135	12	the	the	DET
eistud-25724	135	13	state	state	NOUN
eistud-25724	135	14	.	.	PUNCT
eistud-25724	136	1	the	the	DET
eistud-25724	136	2	result	result	NOUN
eistud-25724	136	3	is	be	AUX
eistud-25724	136	4	the	the	DET
eistud-25724	136	5	increased	increase	VERB
eistud-25724	136	6	inflow	inflow	NOUN
eistud-25724	136	7	of	of	ADP
eistud-25724	136	8	the	the	DET
eistud-25724	136	9	good	good	ADJ
eistud-25724	136	10	,	,	PUNCT
eistud-25724	136	11	services	service	NOUN
eistud-25724	136	12	,	,	PUNCT
eistud-25724	136	13	capital	capital	NOUN
eistud-25724	136	14	and	and	CCONJ
eistud-25724	136	15	qualified	qualified	ADJ
eistud-25724	136	16	labour	labour	ADJ
eistud-25724	136	17	force	force	NOUN
eistud-25724	136	18	into	into	ADP
eistud-25724	136	19	the	the	DET
eistud-25724	136	20	state	state	NOUN
eistud-25724	136	21	with	with	ADP
eistud-25724	136	22	low	low	ADJ
eistud-25724	136	23	statutory	statutory	ADJ
eistud-25724	136	24	tax	tax	NOUN
eistud-25724	136	25	rates	rate	NOUN
eistud-25724	136	26	.	.	PUNCT
eistud-25724	137	1	the	the	DET
eistud-25724	137	2	negative	negative	ADJ
eistud-25724	137	3	effect	effect	NOUN
eistud-25724	137	4	is	be	AUX
eistud-25724	137	5	represented	represent	VERB
eistud-25724	137	6	by	by	ADP
eistud-25724	137	7	the	the	DET
eistud-25724	137	8	decrease	decrease	NOUN
eistud-25724	137	9	of	of	ADP
eistud-25724	137	10	the	the	DET
eistud-25724	137	11	state	state	NOUN
eistud-25724	137	12	budget	budget	NOUN
eistud-25724	137	13	revenues	revenue	NOUN
eistud-25724	137	14	and	and	CCONJ
eistud-25724	137	15	implicitly	implicitly	ADV
eistud-25724	137	16	also	also	ADV
eistud-25724	137	17	by	by	ADP
eistud-25724	137	18	the	the	DET
eistud-25724	137	19	decrease	decrease	NOUN
eistud-25724	137	20	in	in	ADP
eistud-25724	137	21	the	the	DET
eistud-25724	137	22	economic	economic	ADJ
eistud-25724	137	23	growth	growth	NOUN
eistud-25724	137	24	of	of	ADP
eistud-25724	137	25	neighboring	neighboring	NOUN
eistud-25724	137	26	countries	country	NOUN
eistud-25724	137	27	.	.	PUNCT
eistud-25724	138	1	certain	certain	ADJ
eistud-25724	138	2	degree	degree	NOUN
eistud-25724	138	3	of	of	ADP
eistud-25724	138	4	tax	tax	NOUN
eistud-25724	138	5	harmonization	harmonization	NOUN
eistud-25724	138	6	,	,	PUNCT
eistud-25724	138	7	mainly	mainly	ADV
eistud-25724	138	8	in	in	ADP
eistud-25724	138	9	the	the	DET
eistud-25724	138	10	area	area	NOUN
eistud-25724	138	11	of	of	ADP
eistud-25724	138	12	corporate	corporate	ADJ
eistud-25724	138	13	taxation	taxation	NOUN
eistud-25724	138	14	,	,	PUNCT
eistud-25724	138	15	is	be	AUX
eistud-25724	138	16	needed	need	VERB
eistud-25724	138	17	,	,	PUNCT
eistud-25724	138	18	for	for	SCONJ
eistud-25724	138	19	the	the	DET
eistud-25724	138	20	present	present	ADJ
eistud-25724	138	21	situation	situation	NOUN
eistud-25724	138	22	does	do	AUX
eistud-25724	138	23	not	not	PART
eistud-25724	138	24	allow	allow	VERB
eistud-25724	138	25	eu	eu	PROPN
eistud-25724	138	26	companies	company	NOUN
eistud-25724	138	27	to	to	PART
eistud-25724	138	28	fully	fully	ADV
eistud-25724	138	29	use	use	VERB
eistud-25724	138	30	the	the	DET
eistud-25724	138	31	advantages	advantage	NOUN
eistud-25724	138	32	connected	connect	VERB
eistud-25724	138	33	and	and	CCONJ
eistud-25724	138	34	provided	provide	VERB
eistud-25724	138	35	by	by	ADP
eistud-25724	138	36	the	the	DET
eistud-25724	138	37	internal	internal	ADJ
eistud-25724	138	38	market	market	NOUN
eistud-25724	138	39	,	,	PUNCT
eistud-25724	138	40	as	as	ADP
eistud-25724	138	41	mentions	mention	NOUN
eistud-25724	138	42	(	(	PUNCT
eistud-25724	138	43	nerudova	nerudova	NOUN
eistud-25724	138	44	,	,	PUNCT
eistud-25724	138	45	2008	2008	NUM
eistud-25724	138	46	)	)	PUNCT
eistud-25724	138	47	.	.	PUNCT
eistud-25724	139	1	tax	tax	NOUN
eistud-25724	139	2	competition	competition	NOUN
eistud-25724	139	3	can	can	AUX
eistud-25724	139	4	lead	lead	VERB
eistud-25724	139	5	to	to	ADP
eistud-25724	139	6	the	the	DET
eistud-25724	139	7	inefficiency	inefficiency	NOUN
eistud-25724	139	8	in	in	ADP
eistud-25724	139	9	providing	provide	VERB
eistud-25724	139	10	public	public	ADJ
eistud-25724	139	11	services	service	NOUN
eistud-25724	139	12	.	.	PUNCT
eistud-25724	140	1	as	as	SCONJ
eistud-25724	140	2	further	further	ADJ
eistud-25724	140	3	mentions	mention	NOUN
eistud-25724	140	4	edward	edward	PROPN
eistud-25724	140	5	cartwright	cartwright	PROPN
eistud-25724	140	6	,	,	PUNCT
eistud-25724	140	7	the	the	DET
eistud-25724	140	8	inefficiency	inefficiency	NOUN
eistud-25724	140	9	can	can	AUX
eistud-25724	140	10	be	be	AUX
eistud-25724	140	11	found	find	VERB
eistud-25724	140	12	mainly	mainly	ADV
eistud-25724	140	13	in	in	ADP
eistud-25724	140	14	the	the	DET
eistud-25724	140	15	area	area	NOUN
eistud-25724	140	16	of	of	ADP
eistud-25724	140	17	the	the	DET
eistud-25724	140	18	size	size	NOUN
eistud-25724	140	19	of	of	ADP
eistud-25724	140	20	the	the	DET
eistud-25724	140	21	redistributive	redistributive	ADJ
eistud-25724	140	22	programs	program	NOUN
eistud-25724	140	23	.	.	PUNCT
eistud-25724	141	1	therefore	therefore	ADV
eistud-25724	141	2	the	the	DET
eistud-25724	141	3	tax	tax	NOUN
eistud-25724	141	4	competition	competition	NOUN
eistud-25724	141	5	is	be	AUX
eistud-25724	141	6	perceived	perceive	VERB
eistud-25724	141	7	as	as	ADP
eistud-25724	141	8	harmful	harmful	ADJ
eistud-25724	141	9	,	,	PUNCT
eistud-25724	141	10	mainly	mainly	ADV
eistud-25724	141	11	by	by	ADP
eistud-25724	141	12	the	the	DET
eistud-25724	141	13	groups	group	NOUN
eistud-25724	141	14	,	,	PUNCT
eistud-25724	141	15	which	which	PRON
eistud-25724	141	16	highlight	highlight	VERB
eistud-25724	141	17	the	the	DET
eistud-25724	141	18	task	task	NOUN
eistud-25724	141	19	of	of	ADP
eistud-25724	141	20	the	the	DET
eistud-25724	141	21	redistributive	redistributive	ADJ
eistud-25724	141	22	programs	program	NOUN
eistud-25724	141	23	.	.	PUNCT
eistud-25724	142	1	the	the	DET
eistud-25724	142	2	author	author	NOUN
eistud-25724	142	3	mentions	mention	VERB
eistud-25724	142	4	that	that	SCONJ
eistud-25724	142	5	also	also	ADV
eistud-25724	142	6	the	the	DET
eistud-25724	142	7	positive	positive	ADJ
eistud-25724	142	8	side	side	NOUN
eistud-25724	142	9	of	of	ADP
eistud-25724	142	10	the	the	DET
eistud-25724	142	11	tax	tax	NOUN
eistud-25724	142	12	competition	competition	NOUN
eistud-25724	142	13	can	can	AUX
eistud-25724	142	14	be	be	AUX
eistud-25724	142	15	found	find	VERB
eistud-25724	142	16	,	,	PUNCT
eistud-25724	142	17	for	for	SCONJ
eistud-25724	142	18	it	it	PRON
eistud-25724	142	19	prevents	prevent	VERB
eistud-25724	142	20	the	the	DET
eistud-25724	142	21	excessive	excessive	ADJ
eistud-25724	142	22	expansion	expansion	NOUN
eistud-25724	142	23	of	of	ADP
eistud-25724	142	24	the	the	DET
eistud-25724	142	25	public	public	ADJ
eistud-25724	142	26	sector	sector	NOUN
eistud-25724	142	27	.	.	PUNCT
eistud-25724	143	1	tax	tax	NOUN
eistud-25724	143	2	competition	competition	NOUN
eistud-25724	143	3	can	can	AUX
eistud-25724	143	4	not	not	PART
eistud-25724	143	5	be	be	AUX
eistud-25724	143	6	considered	consider	VERB
eistud-25724	143	7	as	as	ADP
eistud-25724	143	8	the	the	DET
eistud-25724	143	9	competition	competition	NOUN
eistud-25724	143	10	in	in	ADP
eistud-25724	143	11	real	real	ADJ
eistud-25724	143	12	sense	sense	NOUN
eistud-25724	143	13	.	.	PUNCT
eistud-25724	144	1	therefore	therefore	ADV
eistud-25724	144	2	it	it	PRON
eistud-25724	144	3	is	be	AUX
eistud-25724	144	4	not	not	PART
eistud-25724	144	5	possible	possible	ADJ
eistud-25724	144	6	to	to	PART
eistud-25724	144	7	search	search	VERB
eistud-25724	144	8	for	for	ADP
eistud-25724	144	9	the	the	DET
eistud-25724	144	10	parallels	parallel	NOUN
eistud-25724	144	11	between	between	ADP
eistud-25724	144	12	the	the	DET
eistud-25724	144	13	market	market	NOUN
eistud-25724	144	14	competition	competition	NOUN
eistud-25724	144	15	and	and	CCONJ
eistud-25724	144	16	tax	tax	NOUN
eistud-25724	144	17	competition	competition	NOUN
eistud-25724	144	18	.	.	PUNCT
eistud-25724	145	1	while	while	SCONJ
eistud-25724	145	2	in	in	ADP
eistud-25724	145	3	market	market	NOUN
eistud-25724	145	4	competition	competition	NOUN
eistud-25724	145	5	,	,	PUNCT
eistud-25724	145	6	the	the	DET
eistud-25724	145	7	law	law	NOUN
eistud-25724	145	8	of	of	ADP
eistud-25724	145	9	supply	supply	NOUN
eistud-25724	145	10	and	and	CCONJ
eistud-25724	145	11	demand	demand	NOUN
eistud-25724	145	12	dominates	dominate	VERB
eistud-25724	145	13	,	,	PUNCT
eistud-25724	145	14	the	the	DET
eistud-25724	145	15	tax	tax	NOUN
eistud-25724	145	16	competition	competition	NOUN
eistud-25724	145	17	is	be	AUX
eistud-25724	145	18	the	the	DET
eistud-25724	145	19	play	play	NOUN
eistud-25724	145	20	of	of	ADP
eistud-25724	145	21	political	political	ADJ
eistud-25724	145	22	and	and	CCONJ
eistud-25724	145	23	economic	economic	ADJ
eistud-25724	145	24	interests	interest	NOUN
eistud-25724	145	25	.	.	PUNCT
eistud-25724	146	1	the	the	DET
eistud-25724	146	2	looser	loose	ADJ
eistud-25724	146	3	in	in	ADP
eistud-25724	146	4	that	that	DET
eistud-25724	146	5	game	game	NOUN
eistud-25724	146	6	are	be	AUX
eistud-25724	146	7	immobile	immobile	ADJ
eistud-25724	146	8	factors	factor	NOUN
eistud-25724	146	9	(	(	PUNCT
eistud-25724	146	10	labour	labour	NOUN
eistud-25724	146	11	force	force	NOUN
eistud-25724	146	12	)	)	PUNCT
eistud-25724	146	13	and	and	CCONJ
eistud-25724	146	14	the	the	DET
eistud-25724	146	15	winners	winner	NOUN
eistud-25724	146	16	are	be	AUX
eistud-25724	146	17	the	the	DET
eistud-25724	146	18	owners	owner	NOUN
eistud-25724	146	19	of	of	ADP
eistud-25724	146	20	the	the	DET
eistud-25724	146	21	capital	capital	NOUN
eistud-25724	146	22	(	(	PUNCT
eistud-25724	146	23	mobile	mobile	ADJ
eistud-25724	146	24	factors	factor	NOUN
eistud-25724	146	25	)	)	PUNCT
eistud-25724	146	26	.	.	PUNCT
eistud-25724	147	1	when	when	SCONJ
eistud-25724	147	2	the	the	DET
eistud-25724	147	3	tax	tax	NOUN
eistud-25724	147	4	competition	competition	NOUN
eistud-25724	147	5	results	result	VERB
eistud-25724	147	6	in	in	ADP
eistud-25724	147	7	the	the	DET
eistud-25724	147	8	decrease	decrease	NOUN
eistud-25724	147	9	of	of	ADP
eistud-25724	147	10	the	the	DET
eistud-25724	147	11	yield	yield	NOUN
eistud-25724	147	12	from	from	ADP
eistud-25724	147	13	the	the	DET
eistud-25724	147	14	capital	capital	NOUN
eistud-25724	147	15	tax	tax	NOUN
eistud-25724	147	16	,	,	PUNCT
eistud-25724	147	17	the	the	DET
eistud-25724	147	18	decrease	decrease	NOUN
eistud-25724	147	19	is	be	AUX
eistud-25724	147	20	compensated	compensate	VERB
eistud-25724	147	21	very	very	ADV
eistud-25724	147	22	often	often	ADV
eistud-25724	147	23	by	by	ADP
eistud-25724	147	24	the	the	DET
eistud-25724	147	25	higher	high	ADJ
eistud-25724	147	26	taxation	taxation	NOUN
eistud-25724	147	27	of	of	ADP
eistud-25724	147	28	labour	labour	ADJ
eistud-25724	147	29	force	force	NOUN
eistud-25724	147	30	.	.	PUNCT
eistud-25724	148	1	at	at	ADP
eistud-25724	148	2	present	present	NOUN
eistud-25724	148	3	there	there	PRON
eistud-25724	148	4	is	be	VERB
eistud-25724	148	5	no	no	DET
eistud-25724	148	6	unified	unified	ADJ
eistud-25724	148	7	regulation	regulation	NOUN
eistud-25724	148	8	of	of	ADP
eistud-25724	148	9	the	the	DET
eistud-25724	148	10	corporate	corporate	ADJ
eistud-25724	148	11	or	or	CCONJ
eistud-25724	148	12	personal	personal	ADJ
eistud-25724	148	13	income	income	NOUN
eistud-25724	148	14	taxation	taxation	NOUN
eistud-25724	148	15	in	in	ADP
eistud-25724	148	16	the	the	DET
eistud-25724	148	17	european	european	PROPN
eistud-25724	148	18	union	union	PROPN
eistud-25724	148	19	.	.	PUNCT
eistud-25724	149	1	based	base	VERB
eistud-25724	149	2	on	on	ADP
eistud-25724	149	3	the	the	DET
eistud-25724	149	4	above	above	ADJ
eistud-25724	149	5	mentioned	mention	VERB
eistud-25724	149	6	,	,	PUNCT
eistud-25724	149	7	tax	tax	NOUN
eistud-25724	149	8	competition	competition	NOUN
eistud-25724	149	9	can	can	AUX
eistud-25724	149	10	be	be	AUX
eistud-25724	149	11	considered	consider	VERB
eistud-25724	149	12	as	as	ADP
eistud-25724	149	13	beneficial	beneficial	ADJ
eistud-25724	149	14	,	,	PUNCT
eistud-25724	149	15	for	for	SCONJ
eistud-25724	149	16	it	it	PRON
eistud-25724	149	17	creates	create	VERB
eistud-25724	149	18	the	the	DET
eistud-25724	149	19	pressure	pressure	NOUN
eistud-25724	149	20	on	on	ADP
eistud-25724	149	21	the	the	DET
eistud-25724	149	22	decrease	decrease	NOUN
eistud-25724	149	23	in	in	ADP
eistud-25724	149	24	the	the	DET
eistud-25724	149	25	budget	budget	NOUN
eistud-25724	149	26	expenditures	expenditure	NOUN
eistud-25724	149	27	.	.	PUNCT
eistud-25724	150	1	therefore	therefore	ADV
eistud-25724	150	2	it	it	PRON
eistud-25724	150	3	could	could	AUX
eistud-25724	150	4	help	help	VERB
eistud-25724	150	5	to	to	PART
eistud-25724	150	6	increase	increase	VERB
eistud-25724	150	7	the	the	DET
eistud-25724	150	8	competitiveness	competitiveness	NOUN
eistud-25724	150	9	of	of	ADP
eistud-25724	150	10	the	the	DET
eistud-25724	150	11	eu	eu	PROPN
eistud-25724	150	12	as	as	ADP
eistud-25724	150	13	a	a	DET
eistud-25724	150	14	whole	whole	NOUN
eistud-25724	150	15	.	.	PUNCT
eistud-25724	151	1	on	on	ADP
eistud-25724	151	2	the	the	DET
eistud-25724	151	3	other	other	ADJ
eistud-25724	151	4	hand	hand	NOUN
eistud-25724	151	5	,	,	PUNCT
eistud-25724	151	6	unlimited	unlimited	ADJ
eistud-25724	151	7	and	and	CCONJ
eistud-25724	151	8	uncontrolled	uncontrolled	ADJ
eistud-25724	151	9	tax	tax	NOUN
eistud-25724	151	10	competition	competition	NOUN
eistud-25724	151	11	in	in	ADP
eistud-25724	151	12	the	the	DET
eistud-25724	151	13	area	area	NOUN
eistud-25724	151	14	of	of	ADP
eistud-25724	151	15	the	the	DET
eistud-25724	151	16	mobile	mobile	ADJ
eistud-25724	151	17	factors	factor	NOUN
eistud-25724	151	18	can	can	AUX
eistud-25724	151	19	endanger	endanger	VERB
eistud-25724	151	20	the	the	DET
eistud-25724	151	21	budget	budget	NOUN
eistud-25724	151	22	revenues	revenue	NOUN
eistud-25724	151	23	of	of	ADP
eistud-25724	151	24	eu	eu	PROPN
eistud-25724	151	25	member	member	PROPN
eistud-25724	151	26	states	state	NOUN
eistud-25724	151	27	and	and	CCONJ
eistud-25724	151	28	to	to	PART
eistud-25724	151	29	endanger	endanger	VERB
eistud-25724	151	30	the	the	DET
eistud-25724	151	31	redistributive	redistributive	ADJ
eistud-25724	151	32	role	role	NOUN
eistud-25724	151	33	of	of	ADP
eistud-25724	151	34	public	public	ADJ
eistud-25724	151	35	finances	finance	NOUN
eistud-25724	151	36	.	.	PUNCT
eistud-25724	152	1	as	as	SCONJ
eistud-25724	152	2	quote	quote	INTJ
eistud-25724	152	3	daniel	daniel	PROPN
eistud-25724	152	4	j.	j.	PROPN
eistud-25724	152	5	mitchel	mitchel	PROPN
eistud-25724	152	6	let	let	VERB
eistud-25724	152	7	us	we	PRON
eistud-25724	152	8	expect	expect	VERB
eistud-25724	152	9	the	the	DET
eistud-25724	152	10	analogy	analogy	NOUN
eistud-25724	152	11	between	between	ADP
eistud-25724	152	12	the	the	DET
eistud-25724	152	13	tax	tax	NOUN
eistud-25724	152	14	competition	competition	NOUN
eistud-25724	152	15	and	and	CCONJ
eistud-25724	152	16	market	market	NOUN
eistud-25724	152	17	competition	competition	NOUN
eistud-25724	152	18	.	.	PUNCT
eistud-25724	153	1	if	if	SCONJ
eistud-25724	153	2	the	the	DET
eistud-25724	153	3	market	market	NOUN
eistud-25724	153	4	competition	competition	NOUN
eistud-25724	153	5	results	result	VERB
eistud-25724	153	6	in	in	ADP
eistud-25724	153	7	the	the	DET
eistud-25724	153	8	higher	high	ADJ
eistud-25724	153	9	effectiveness	effectiveness	NOUN
eistud-25724	153	10	and	and	CCONJ
eistud-25724	153	11	meets	meet	VERB
eistud-25724	153	12	the	the	DET
eistud-25724	153	13	demand	demand	NOUN
eistud-25724	153	14	,	,	PUNCT
eistud-25724	153	15	the	the	DET
eistud-25724	153	16	tax	tax	NOUN
eistud-25724	153	17	competition	competition	NOUN
eistud-25724	153	18	has	have	VERB
eistud-25724	153	19	to	to	PART
eistud-25724	153	20	result	result	VERB
eistud-25724	153	21	in	in	ADP
eistud-25724	153	22	higher	high	ADJ
eistud-25724	153	23	budget	budget	NOUN
eistud-25724	153	24	effectiveness	effectiveness	NOUN
eistud-25724	153	25	and	and	CCONJ
eistud-25724	153	26	in	in	ADP
eistud-25724	153	27	satisfaction	satisfaction	NOUN
eistud-25724	153	28	of	of	ADP
eistud-25724	153	29	the	the	DET
eistud-25724	153	30	voters	voter	NOUN
eistud-25724	153	31	.	.	PUNCT
eistud-25724	154	1	the	the	DET
eistud-25724	154	2	result	result	NOUN
eistud-25724	154	3	of	of	ADP
eistud-25724	154	4	the	the	DET
eistud-25724	154	5	tax	tax	NOUN
eistud-25724	154	6	competition	competition	NOUN
eistud-25724	154	7	in	in	ADP
eistud-25724	154	8	the	the	DET
eistud-25724	154	9	area	area	NOUN
eistud-25724	154	10	of	of	ADP
eistud-25724	154	11	corporate	corporate	ADJ
eistud-25724	154	12	taxation	taxation	NOUN
eistud-25724	154	13	in	in	ADP
eistud-25724	154	14	the	the	DET
eistud-25724	154	15	eu	eu	PROPN
eistud-25724	154	16	is	be	AUX
eistud-25724	154	17	the	the	DET
eistud-25724	154	18	situation	situation	NOUN
eistud-25724	154	19	,	,	PUNCT
eistud-25724	154	20	when	when	SCONJ
eistud-25724	154	21	the	the	DET
eistud-25724	154	22	tax	tax	NOUN
eistud-25724	154	23	rates	rate	NOUN
eistud-25724	154	24	in	in	ADP
eistud-25724	154	25	different	different	ADJ
eistud-25724	154	26	jurisdictions	jurisdiction	NOUN
eistud-25724	154	27	reflect	reflect	VERB
eistud-25724	154	28	mainly	mainly	ADV
eistud-25724	154	29	the	the	DET
eistud-25724	154	30	international	international	ADJ
eistud-25724	154	31	aspects	aspect	NOUN
eistud-25724	154	32	of	of	ADP
eistud-25724	154	33	taxation	taxation	NOUN
eistud-25724	154	34	and	and	CCONJ
eistud-25724	154	35	partly	partly	ADV
eistud-25724	154	36	also	also	ADV
eistud-25724	154	37	the	the	DET
eistud-25724	154	38	preferences	preference	NOUN
eistud-25724	154	39	of	of	ADP
eistud-25724	154	40	the	the	DET
eistud-25724	154	41	member	member	NOUN
eistud-25724	154	42	states	state	NOUN
eistud-25724	154	43	.	.	PUNCT
eistud-25724	155	1	the	the	DET
eistud-25724	155	2	tax	tax	NOUN
eistud-25724	155	3	competition	competition	NOUN
eistud-25724	155	4	itself	itself	PRON
eistud-25724	155	5	leads	lead	VERB
eistud-25724	155	6	to	to	ADP
eistud-25724	155	7	the	the	DET
eistud-25724	155	8	spontaneous	spontaneous	ADJ
eistud-25724	155	9	harmonization	harmonization	NOUN
eistud-25724	155	10	effect	effect	NOUN
eistud-25724	155	11	–	–	PUNCT
eistud-25724	155	12	i.e.	i.e.	X
eistud-25724	155	13	to	to	ADP
eistud-25724	155	14	the	the	DET
eistud-25724	155	15	spontaneous	spontaneous	ADJ
eistud-25724	155	16	convergence	convergence	NOUN
eistud-25724	155	17	of	of	ADP
eistud-25724	155	18	the	the	DET
eistud-25724	155	19	tax	tax	NOUN
eistud-25724	155	20	rates	rate	NOUN
eistud-25724	155	21	and	and	CCONJ
eistud-25724	155	22	therefore	therefore	ADV
eistud-25724	155	23	there	there	PRON
eistud-25724	155	24	is	be	VERB
eistud-25724	155	25	no	no	DET
eistud-25724	155	26	need	need	NOUN
eistud-25724	155	27	for	for	ADP
eistud-25724	155	28	artificial	artificial	ADJ
eistud-25724	155	29	harmonization	harmonization	NOUN
eistud-25724	155	30	.	.	PUNCT
eistud-25724	156	1	as	as	SCONJ
eistud-25724	156	2	quotes	quote	NOUN
eistud-25724	156	3	(	(	PUNCT
eistud-25724	156	4	nerudova	nerudova	NOUN
eistud-25724	156	5	,	,	PUNCT
eistud-25724	156	6	2008	2008	NUM
eistud-25724	156	7	)	)	PUNCT
eistud-25724	156	8	,	,	PUNCT
eistud-25724	156	9	the	the	DET
eistud-25724	156	10	declaration	declaration	NOUN
eistud-25724	156	11	that	that	SCONJ
eistud-25724	156	12	the	the	DET
eistud-25724	156	13	tax	tax	NOUN
eistud-25724	156	14	harmonization	harmonization	NOUN
eistud-25724	156	15	is	be	AUX
eistud-25724	156	16	needed	need	VERB
eistud-25724	156	17	due	due	ADP
eistud-25724	156	18	to	to	ADP
eistud-25724	156	19	the	the	DET
eistud-25724	156	20	internal	internal	ADJ
eistud-25724	156	21	market	market	NOUN
eistud-25724	156	22	or	or	CCONJ
eistud-25724	156	23	monetary	monetary	ADJ
eistud-25724	156	24	union	union	NOUN
eistud-25724	156	25	,	,	PUNCT
eistud-25724	156	26	is	be	AUX
eistud-25724	156	27	incorrect	incorrect	ADJ
eistud-25724	156	28	.	.	PUNCT
eistud-25724	157	1	the	the	DET
eistud-25724	157	2	above	above	ADV
eistud-25724	157	3	mentioned	mention	VERB
eistud-25724	157	4	supports	support	NOUN
eistud-25724	157	5	by	by	ADP
eistud-25724	157	6	the	the	DET
eistud-25724	157	7	example	example	NOUN
eistud-25724	157	8	of	of	ADP
eistud-25724	157	9	the	the	DET
eistud-25724	157	10	u.s.a	u.s.a	NOUN
eistud-25724	157	11	.	.	PROPN
eistud-25724	157	12	,	,	PUNCT
eistud-25724	157	13	where	where	SCONJ
eistud-25724	157	14	there	there	PRON
eistud-25724	157	15	are	be	VERB
eistud-25724	157	16	remarkable	remarkable	ADJ
eistud-25724	157	17	differences	difference	NOUN
eistud-25724	157	18	in	in	ADP
eistud-25724	157	19	taxation	taxation	NOUN
eistud-25724	157	20	,	,	PUNCT
eistud-25724	157	21	even	even	ADV
eistud-25724	157	22	though	though	SCONJ
eistud-25724	157	23	it	it	PRON
eistud-25724	157	24	is	be	AUX
eistud-25724	157	25	the	the	DET
eistud-25724	157	26	area	area	NOUN
eistud-25724	157	27	with	with	ADP
eistud-25724	157	28	higher	high	ADJ
eistud-25724	157	29	economic	economic	ADJ
eistud-25724	157	30	and	and	CCONJ
eistud-25724	157	31	political	political	ADJ
eistud-25724	157	32	integration	integration	NOUN
eistud-25724	157	33	than	than	ADP
eistud-25724	157	34	european	european	PROPN
eistud-25724	157	35	union	union	PROPN
eistud-25724	157	36	.	.	PUNCT
eistud-25724	158	1	the	the	DET
eistud-25724	158	2	fears	fear	NOUN
eistud-25724	158	3	from	from	ADP
eistud-25724	158	4	spillover	spillover	ADJ
eistud-25724	158	5	effects	effect	NOUN
eistud-25724	158	6	to	to	ADP
eistud-25724	158	7	the	the	DET
eistud-25724	158	8	issn	issn	PROPN
eistud-25724	158	9	1822	1822	NUM
eistud-25724	158	10	-	-	SYM
eistud-25724	158	11	8402	8402	NUM
eistud-25724	158	12	european	european	ADJ
eistud-25724	158	13	integration	integration	NOUN
eistud-25724	158	14	studies	study	NOUN
eistud-25724	158	15	.	.	PUNCT
eistud-25724	158	16	2009	2009	NUM
eistud-25724	158	17	.	.	PUNCT
eistud-25724	159	1	no	no	DET
eistud-25724	159	2	3	3	NUM
eistud-25724	159	3	74	74	NUM
eistud-25724	159	4	low	low	ADJ
eistud-25724	159	5	tax	tax	NOUN
eistud-25724	159	6	jurisdictions	jurisdiction	NOUN
eistud-25724	159	7	are	be	AUX
eistud-25724	159	8	according	accord	VERB
eistud-25724	159	9	to	to	ADP
eistud-25724	159	10	the	the	DET
eistud-25724	159	11	author	author	NOUN
eistud-25724	159	12	not	not	PART
eistud-25724	159	13	just	just	ADV
eistud-25724	159	14	.	.	PUNCT
eistud-25724	160	1	higher	high	ADJ
eistud-25724	160	2	tax	tax	NOUN
eistud-25724	160	3	jurisdiction	jurisdiction	NOUN
eistud-25724	160	4	in	in	ADP
eistud-25724	160	5	the	the	DET
eistud-25724	160	6	eu	eu	PROPN
eistud-25724	160	7	offer	offer	VERB
eistud-25724	160	8	qualified	qualified	ADJ
eistud-25724	160	9	labour	labour	ADJ
eistud-25724	160	10	force	force	NOUN
eistud-25724	160	11	and	and	CCONJ
eistud-25724	160	12	stable	stable	ADJ
eistud-25724	160	13	business	business	NOUN
eistud-25724	160	14	environment	environment	NOUN
eistud-25724	160	15	.	.	PUNCT
eistud-25724	161	1	on	on	ADP
eistud-25724	161	2	the	the	DET
eistud-25724	161	3	contrary	contrary	ADJ
eistud-25724	161	4	,	,	PUNCT
eistud-25724	161	5	low	low	ADJ
eistud-25724	161	6	tax	tax	NOUN
eistud-25724	161	7	jurisdictions	jurisdiction	NOUN
eistud-25724	161	8	try	try	VERB
eistud-25724	161	9	to	to	PART
eistud-25724	161	10	establish	establish	VERB
eistud-25724	161	11	on	on	ADP
eistud-25724	161	12	the	the	DET
eistud-25724	161	13	internal	internal	ADJ
eistud-25724	161	14	market	market	NOUN
eistud-25724	161	15	.	.	PUNCT
eistud-25724	162	1	the	the	DET
eistud-25724	162	2	author	author	NOUN
eistud-25724	162	3	adds	add	VERB
eistud-25724	162	4	,	,	PUNCT
eistud-25724	162	5	that	that	SCONJ
eistud-25724	162	6	in	in	ADP
eistud-25724	162	7	case	case	NOUN
eistud-25724	162	8	that	that	SCONJ
eistud-25724	162	9	the	the	DET
eistud-25724	162	10	process	process	NOUN
eistud-25724	162	11	would	would	AUX
eistud-25724	162	12	be	be	AUX
eistud-25724	162	13	stopped	stop	VERB
eistud-25724	162	14	by	by	ADP
eistud-25724	162	15	the	the	DET
eistud-25724	162	16	tax	tax	NOUN
eistud-25724	162	17	harmonization	harmonization	NOUN
eistud-25724	162	18	,	,	PUNCT
eistud-25724	162	19	the	the	DET
eistud-25724	162	20	european	european	PROPN
eistud-25724	162	21	union	union	PROPN
eistud-25724	162	22	would	would	AUX
eistud-25724	162	23	be	be	AUX
eistud-25724	162	24	less	less	ADV
eistud-25724	162	25	converged	converged	ADJ
eistud-25724	162	26	than	than	ADP
eistud-25724	162	27	ever	ever	ADV
eistud-25724	162	28	before	before	ADV
eistud-25724	162	29	.	.	PUNCT
eistud-25724	163	1	the	the	DET
eistud-25724	163	2	discussion	discussion	NOUN
eistud-25724	163	3	on	on	ADP
eistud-25724	163	4	the	the	DET
eistud-25724	163	5	harmfulness	harmfulness	NOUN
eistud-25724	163	6	of	of	ADP
eistud-25724	163	7	the	the	DET
eistud-25724	163	8	tax	tax	NOUN
eistud-25724	163	9	competition	competition	NOUN
eistud-25724	163	10	has	have	AUX
eistud-25724	163	11	led	lead	VERB
eistud-25724	163	12	to	to	ADP
eistud-25724	163	13	the	the	DET
eistud-25724	163	14	development	development	NOUN
eistud-25724	163	15	of	of	ADP
eistud-25724	163	16	certain	certain	ADJ
eistud-25724	163	17	models	model	NOUN
eistud-25724	163	18	,	,	PUNCT
eistud-25724	163	19	which	which	PRON
eistud-25724	163	20	has	have	AUX
eistud-25724	163	21	been	be	AUX
eistud-25724	163	22	verified	verify	VERB
eistud-25724	163	23	on	on	ADP
eistud-25724	163	24	the	the	DET
eistud-25724	163	25	empirical	empirical	ADJ
eistud-25724	163	26	data	datum	NOUN
eistud-25724	163	27	.	.	PUNCT
eistud-25724	164	1	in	in	ADP
eistud-25724	164	2	the	the	DET
eistud-25724	164	3	tax	tax	NOUN
eistud-25724	164	4	competition	competition	NOUN
eistud-25724	164	5	theory	theory	NOUN
eistud-25724	164	6	there	there	PRON
eistud-25724	164	7	can	can	AUX
eistud-25724	164	8	be	be	AUX
eistud-25724	164	9	found	find	VERB
eistud-25724	164	10	two	two	NUM
eistud-25724	164	11	basic	basic	ADJ
eistud-25724	164	12	strands	strand	NOUN
eistud-25724	164	13	.	.	PUNCT
eistud-25724	165	1	first	first	ADV
eistud-25724	165	2	of	of	ADP
eistud-25724	165	3	them	they	PRON
eistud-25724	165	4	highlights	highlight	VERB
eistud-25724	165	5	the	the	DET
eistud-25724	165	6	role	role	NOUN
eistud-25724	165	7	of	of	ADP
eistud-25724	165	8	“	"	PUNCT
eistud-25724	165	9	tax	tax	NOUN
eistud-25724	165	10	game	game	NOUN
eistud-25724	165	11	”	"	PUNCT
eistud-25724	165	12	and	and	CCONJ
eistud-25724	165	13	tries	try	VERB
eistud-25724	165	14	to	to	PART
eistud-25724	165	15	identify	identify	VERB
eistud-25724	165	16	tax	tax	NOUN
eistud-25724	165	17	reaction	reaction	NOUN
eistud-25724	165	18	functions	function	NOUN
eistud-25724	165	19	,	,	PUNCT
eistud-25724	165	20	which	which	PRON
eistud-25724	165	21	shows	show	VERB
eistud-25724	165	22	the	the	DET
eistud-25724	165	23	dependence	dependence	NOUN
eistud-25724	165	24	of	of	ADP
eistud-25724	165	25	the	the	DET
eistud-25724	165	26	state	state	NOUN
eistud-25724	165	27	on	on	ADP
eistud-25724	165	28	the	the	DET
eistud-25724	165	29	tax	tax	NOUN
eistud-25724	165	30	policies	policy	NOUN
eistud-25724	165	31	of	of	ADP
eistud-25724	165	32	its	its	PRON
eistud-25724	165	33	neighbours	neighbour	NOUN
eistud-25724	165	34	.	.	PUNCT
eistud-25724	166	1	most	most	ADJ
eistud-25724	166	2	of	of	ADP
eistud-25724	166	3	the	the	DET
eistud-25724	166	4	authors	author	NOUN
eistud-25724	166	5	in	in	ADP
eistud-25724	166	6	that	that	DET
eistud-25724	166	7	strand	strand	NOUN
eistud-25724	166	8	of	of	ADP
eistud-25724	166	9	literature	literature	NOUN
eistud-25724	166	10	have	have	AUX
eistud-25724	166	11	found	find	VERB
eistud-25724	166	12	out	out	ADP
eistud-25724	166	13	that	that	SCONJ
eistud-25724	166	14	the	the	DET
eistud-25724	166	15	governments	government	NOUN
eistud-25724	166	16	are	be	AUX
eistud-25724	166	17	adjusting	adjust	VERB
eistud-25724	166	18	the	the	DET
eistud-25724	166	19	tax	tax	NOUN
eistud-25724	166	20	rates	rate	NOUN
eistud-25724	166	21	in	in	ADP
eistud-25724	166	22	reaction	reaction	NOUN
eistud-25724	166	23	to	to	ADP
eistud-25724	166	24	the	the	DET
eistud-25724	166	25	changes	change	NOUN
eistud-25724	166	26	in	in	ADP
eistud-25724	166	27	the	the	DET
eistud-25724	166	28	tax	tax	NOUN
eistud-25724	166	29	rates	rate	NOUN
eistud-25724	166	30	of	of	ADP
eistud-25724	166	31	its	its	PRON
eistud-25724	166	32	neighbours	neighbour	NOUN
eistud-25724	166	33	,	,	PUNCT
eistud-25724	166	34	which	which	PRON
eistud-25724	166	35	support	support	VERB
eistud-25724	166	36	to	to	ADP
eistud-25724	166	37	the	the	DET
eistud-25724	166	38	standard	standard	ADJ
eistud-25724	166	39	tax	tax	NOUN
eistud-25724	166	40	competition	competition	NOUN
eistud-25724	166	41	theory	theory	NOUN
eistud-25724	166	42	.	.	PUNCT
eistud-25724	167	1	corporate	corporate	ADJ
eistud-25724	167	2	income	income	NOUN
eistud-25724	167	3	taxes	taxis	NOUN
eistud-25724	167	4	influence	influence	VERB
eistud-25724	167	5	the	the	DET
eistud-25724	167	6	corporations	corporation	NOUN
eistud-25724	167	7	in	in	ADP
eistud-25724	167	8	their	their	PRON
eistud-25724	167	9	decisions	decision	NOUN
eistud-25724	167	10	about	about	ADP
eistud-25724	167	11	investments	investment	NOUN
eistud-25724	167	12	placements	placement	NOUN
eistud-25724	167	13	.	.	PUNCT
eistud-25724	168	1	from	from	ADP
eistud-25724	168	2	that	that	DET
eistud-25724	168	3	reason	reason	NOUN
eistud-25724	168	4	the	the	DET
eistud-25724	168	5	tax	tax	NOUN
eistud-25724	168	6	policy	policy	NOUN
eistud-25724	168	7	of	of	ADP
eistud-25724	168	8	the	the	DET
eistud-25724	168	9	government	government	NOUN
eistud-25724	168	10	tries	try	VERB
eistud-25724	168	11	to	to	PART
eistud-25724	168	12	attract	attract	VERB
eistud-25724	168	13	the	the	DET
eistud-25724	168	14	tax	tax	NOUN
eistud-25724	168	15	bases	basis	NOUN
eistud-25724	168	16	in	in	ADP
eistud-25724	168	17	the	the	DET
eistud-25724	168	18	frame	frame	NOUN
eistud-25724	168	19	of	of	ADP
eistud-25724	168	20	tax	tax	NOUN
eistud-25724	168	21	competition	competition	NOUN
eistud-25724	168	22	and	and	CCONJ
eistud-25724	168	23	not	not	PART
eistud-25724	168	24	the	the	DET
eistud-25724	168	25	voters	voter	NOUN
eistud-25724	168	26	,	,	PUNCT
eistud-25724	168	27	for	for	SCONJ
eistud-25724	168	28	the	the	DET
eistud-25724	168	29	corporate	corporate	ADJ
eistud-25724	168	30	income	income	NOUN
eistud-25724	168	31	tax	tax	NOUN
eistud-25724	168	32	influences	influence	VERB
eistud-25724	168	33	them	they	PRON
eistud-25724	168	34	only	only	ADV
eistud-25724	168	35	marginally	marginally	ADV
eistud-25724	168	36	.	.	PUNCT
eistud-25724	169	1	edward	edward	PROPN
eistud-25724	169	2	cartwright	cartwright	PROPN
eistud-25724	169	3	and	and	CCONJ
eistud-25724	169	4	myrna	myrna	PROPN
eistud-25724	169	5	wooders	wooder	NOUN
eistud-25724	169	6	have	have	AUX
eistud-25724	169	7	dealt	deal	VERB
eistud-25724	169	8	in	in	ADP
eistud-25724	169	9	their	their	PRON
eistud-25724	169	10	research	research	NOUN
eistud-25724	169	11	with	with	ADP
eistud-25724	169	12	the	the	DET
eistud-25724	169	13	empirical	empirical	ADJ
eistud-25724	169	14	estimation	estimation	NOUN
eistud-25724	169	15	of	of	ADP
eistud-25724	169	16	tax	tax	NOUN
eistud-25724	169	17	reaction	reaction	NOUN
eistud-25724	169	18	functions	function	NOUN
eistud-25724	169	19	in	in	ADP
eistud-25724	169	20	case	case	NOUN
eistud-25724	169	21	of	of	ADP
eistud-25724	169	22	corporate	corporate	ADJ
eistud-25724	169	23	income	income	NOUN
eistud-25724	169	24	taxes	taxis	NOUN
eistud-25724	169	25	among	among	ADP
eistud-25724	169	26	oecd	oecd	PROPN
eistud-25724	169	27	countries	country	NOUN
eistud-25724	169	28	.	.	PUNCT
eistud-25724	170	1	they	they	PRON
eistud-25724	170	2	have	have	AUX
eistud-25724	170	3	proved	prove	VERB
eistud-25724	170	4	the	the	DET
eistud-25724	170	5	existence	existence	NOUN
eistud-25724	170	6	of	of	ADP
eistud-25724	170	7	positive	positive	ADJ
eistud-25724	170	8	correlation	correlation	NOUN
eistud-25724	170	9	coefficient	coefficient	NOUN
eistud-25724	170	10	in	in	ADP
eistud-25724	170	11	all	all	DET
eistud-25724	170	12	the	the	DET
eistud-25724	170	13	cases	case	NOUN
eistud-25724	170	14	–	–	PUNCT
eistud-25724	170	15	i.e.	i.e.	X
eistud-25724	170	16	the	the	DET
eistud-25724	170	17	decrease	decrease	NOUN
eistud-25724	170	18	in	in	ADP
eistud-25724	170	19	tax	tax	NOUN
eistud-25724	170	20	rate	rate	NOUN
eistud-25724	170	21	of	of	ADP
eistud-25724	170	22	neighbouring	neighbouring	ADJ
eistud-25724	170	23	country	country	NOUN
eistud-25724	170	24	was	be	AUX
eistud-25724	170	25	followed	follow	VERB
eistud-25724	170	26	by	by	ADP
eistud-25724	170	27	the	the	DET
eistud-25724	170	28	studied	studied	ADJ
eistud-25724	170	29	country	country	NOUN
eistud-25724	170	30	.	.	PUNCT
eistud-25724	171	1	(	(	PUNCT
eistud-25724	171	2	devereux	devereux	PROPN
eistud-25724	171	3	,	,	PUNCT
eistud-25724	171	4	lockwood	lockwood	PROPN
eistud-25724	171	5	and	and	CCONJ
eistud-25724	171	6	redoano	redoano	PROPN
eistud-25724	171	7	,	,	PUNCT
eistud-25724	171	8	2002	2002	NUM
eistud-25724	171	9	)	)	PUNCT
eistud-25724	171	10	quote	quote	INTJ
eistud-25724	171	11	that	that	SCONJ
eistud-25724	171	12	each	each	DET
eistud-25724	171	13	country	country	NOUN
eistud-25724	171	14	behaves	behave	VERB
eistud-25724	171	15	strategically	strategically	ADV
eistud-25724	171	16	in	in	ADP
eistud-25724	171	17	the	the	DET
eistud-25724	171	18	process	process	NOUN
eistud-25724	171	19	of	of	ADP
eistud-25724	171	20	setting	set	VERB
eistud-25724	171	21	up	up	ADP
eistud-25724	171	22	the	the	DET
eistud-25724	171	23	corporate	corporate	ADJ
eistud-25724	171	24	income	income	NOUN
eistud-25724	171	25	tax	tax	NOUN
eistud-25724	171	26	rates	rate	NOUN
eistud-25724	171	27	in	in	ADP
eistud-25724	171	28	respect	respect	NOUN
eistud-25724	171	29	to	to	ADP
eistud-25724	171	30	the	the	DET
eistud-25724	171	31	corporate	corporate	ADJ
eistud-25724	171	32	income	income	NOUN
eistud-25724	171	33	tax	tax	NOUN
eistud-25724	171	34	rates	rate	NOUN
eistud-25724	171	35	set	set	VERB
eistud-25724	171	36	in	in	ADP
eistud-25724	171	37	neighbouring	neighbouring	ADJ
eistud-25724	171	38	countries	country	NOUN
eistud-25724	171	39	.	.	PUNCT
eistud-25724	172	1	the	the	DET
eistud-25724	172	2	authors	author	NOUN
eistud-25724	172	3	point	point	VERB
eistud-25724	172	4	out	out	ADP
eistud-25724	172	5	another	another	DET
eistud-25724	172	6	very	very	ADV
eistud-25724	172	7	important	important	ADJ
eistud-25724	172	8	factor	factor	NOUN
eistud-25724	172	9	in	in	ADP
eistud-25724	172	10	the	the	DET
eistud-25724	172	11	tax	tax	NOUN
eistud-25724	172	12	competition	competition	NOUN
eistud-25724	172	13	–	–	PUNCT
eistud-25724	172	14	voters	voter	NOUN
eistud-25724	172	15	and	and	CCONJ
eistud-25724	172	16	politics	politic	NOUN
eistud-25724	172	17	.	.	PUNCT
eistud-25724	173	1	the	the	DET
eistud-25724	173	2	government	government	NOUN
eistud-25724	173	3	policy	policy	NOUN
eistud-25724	173	4	makers	maker	NOUN
eistud-25724	173	5	are	be	AUX
eistud-25724	173	6	following	follow	VERB
eistud-25724	173	7	the	the	DET
eistud-25724	173	8	tax	tax	NOUN
eistud-25724	173	9	rates	rate	NOUN
eistud-25724	173	10	of	of	ADP
eistud-25724	173	11	other	other	ADJ
eistud-25724	173	12	states	state	NOUN
eistud-25724	173	13	,	,	PUNCT
eistud-25724	173	14	for	for	ADP
eistud-25724	173	15	in	in	ADP
eistud-25724	173	16	case	case	NOUN
eistud-25724	173	17	that	that	SCONJ
eistud-25724	173	18	they	they	PRON
eistud-25724	173	19	would	would	AUX
eistud-25724	173	20	set	set	VERB
eistud-25724	173	21	higher	high	ADJ
eistud-25724	173	22	tax	tax	NOUN
eistud-25724	173	23	rates	rate	NOUN
eistud-25724	173	24	than	than	ADP
eistud-25724	173	25	neighbouring	neighbouring	ADJ
eistud-25724	173	26	countries	country	NOUN
eistud-25724	173	27	have	have	VERB
eistud-25724	173	28	the	the	DET
eistud-25724	173	29	government	government	NOUN
eistud-25724	173	30	need	need	VERB
eistud-25724	173	31	not	not	PART
eistud-25724	173	32	to	to	PART
eistud-25724	173	33	be	be	AUX
eistud-25724	173	34	voted	vote	VERB
eistud-25724	173	35	again	again	ADV
eistud-25724	173	36	in	in	ADP
eistud-25724	173	37	elections	election	NOUN
eistud-25724	173	38	.	.	PUNCT
eistud-25724	174	1	the	the	DET
eistud-25724	174	2	second	second	ADJ
eistud-25724	174	3	strand	strand	NOUN
eistud-25724	174	4	in	in	ADP
eistud-25724	174	5	literature	literature	NOUN
eistud-25724	174	6	which	which	PRON
eistud-25724	174	7	can	can	AUX
eistud-25724	174	8	be	be	AUX
eistud-25724	174	9	found	find	VERB
eistud-25724	174	10	in	in	ADP
eistud-25724	174	11	tax	tax	NOUN
eistud-25724	174	12	competition	competition	NOUN
eistud-25724	174	13	theory	theory	NOUN
eistud-25724	174	14	is	be	AUX
eistud-25724	174	15	the	the	DET
eistud-25724	174	16	influence	influence	NOUN
eistud-25724	174	17	of	of	ADP
eistud-25724	174	18	capital	capital	NOUN
eistud-25724	174	19	mobility	mobility	NOUN
eistud-25724	174	20	on	on	ADP
eistud-25724	174	21	the	the	DET
eistud-25724	174	22	level	level	NOUN
eistud-25724	174	23	and	and	CCONJ
eistud-25724	174	24	structure	structure	NOUN
eistud-25724	174	25	of	of	ADP
eistud-25724	174	26	the	the	DET
eistud-25724	174	27	tax	tax	NOUN
eistud-25724	174	28	rates	rate	NOUN
eistud-25724	174	29	.	.	PUNCT
eistud-25724	175	1	in	in	ADP
eistud-25724	175	2	that	that	DET
eistud-25724	175	3	area	area	NOUN
eistud-25724	175	4	the	the	DET
eistud-25724	175	5	authors	author	NOUN
eistud-25724	175	6	highlight	highlight	VERB
eistud-25724	175	7	the	the	DET
eistud-25724	175	8	negative	negative	ADJ
eistud-25724	175	9	impact	impact	NOUN
eistud-25724	175	10	of	of	ADP
eistud-25724	175	11	capital	capital	NOUN
eistud-25724	175	12	mobility	mobility	NOUN
eistud-25724	175	13	on	on	ADP
eistud-25724	175	14	the	the	DET
eistud-25724	175	15	capital	capital	NOUN
eistud-25724	175	16	tax	tax	NOUN
eistud-25724	175	17	rates	rate	NOUN
eistud-25724	175	18	and	and	CCONJ
eistud-25724	175	19	the	the	DET
eistud-25724	175	20	level	level	NOUN
eistud-25724	175	21	of	of	ADP
eistud-25724	175	22	public	public	ADJ
eistud-25724	175	23	expenditures	expenditure	NOUN
eistud-25724	175	24	.	.	PUNCT
eistud-25724	176	1	some	some	DET
eistud-25724	176	2	authors	author	NOUN
eistud-25724	176	3	as	as	ADP
eistud-25724	176	4	(	(	PUNCT
eistud-25724	176	5	garrett	garrett	PROPN
eistud-25724	176	6	and	and	CCONJ
eistud-25724	176	7	mitchell	mitchell	PROPN
eistud-25724	176	8	,	,	PUNCT
eistud-25724	176	9	2002	2002	NUM
eistud-25724	176	10	)	)	PUNCT
eistud-25724	176	11	fined	fine	VERB
eistud-25724	176	12	positive	positive	ADJ
eistud-25724	176	13	relation	relation	NOUN
eistud-25724	176	14	between	between	ADP
eistud-25724	176	15	capital	capital	NOUN
eistud-25724	176	16	mobility	mobility	NOUN
eistud-25724	176	17	and	and	CCONJ
eistud-25724	176	18	the	the	DET
eistud-25724	176	19	level	level	NOUN
eistud-25724	176	20	of	of	ADP
eistud-25724	176	21	capital	capital	NOUN
eistud-25724	176	22	tax	tax	NOUN
eistud-25724	176	23	rates	rate	NOUN
eistud-25724	176	24	and	and	CCONJ
eistud-25724	176	25	public	public	ADJ
eistud-25724	176	26	expenditures	expenditure	NOUN
eistud-25724	176	27	,	,	PUNCT
eistud-25724	176	28	which	which	PRON
eistud-25724	176	29	is	be	AUX
eistud-25724	176	30	in	in	ADP
eistud-25724	176	31	contradiction	contradiction	NOUN
eistud-25724	176	32	with	with	ADP
eistud-25724	176	33	the	the	DET
eistud-25724	176	34	“	"	PUNCT
eistud-25724	176	35	race	race	NOUN
eistud-25724	176	36	to	to	ADP
eistud-25724	176	37	the	the	DET
eistud-25724	176	38	bottom	bottom	ADJ
eistud-25724	176	39	”	"	PUNCT
eistud-25724	176	40	theory	theory	NOUN
eistud-25724	176	41	which	which	PRON
eistud-25724	176	42	was	be	AUX
eistud-25724	176	43	mentioned	mention	VERB
eistud-25724	176	44	above	above	ADV
eistud-25724	176	45	.	.	PUNCT
eistud-25724	177	1	the	the	DET
eistud-25724	177	2	compensation	compensation	NOUN
eistud-25724	177	3	theory	theory	NOUN
eistud-25724	177	4	serves	serve	VERB
eistud-25724	177	5	as	as	ADP
eistud-25724	177	6	the	the	DET
eistud-25724	177	7	basis	basis	NOUN
eistud-25724	177	8	for	for	ADP
eistud-25724	177	9	the	the	DET
eistud-25724	177	10	theoretical	theoretical	ADJ
eistud-25724	177	11	arguments	argument	NOUN
eistud-25724	177	12	of	of	ADP
eistud-25724	177	13	the	the	DET
eistud-25724	177	14	authors	author	NOUN
eistud-25724	177	15	finding	find	VERB
eistud-25724	177	16	the	the	DET
eistud-25724	177	17	positive	positive	ADJ
eistud-25724	177	18	relation	relation	NOUN
eistud-25724	177	19	between	between	ADP
eistud-25724	177	20	the	the	DET
eistud-25724	177	21	capital	capital	NOUN
eistud-25724	177	22	mobility	mobility	NOUN
eistud-25724	177	23	and	and	CCONJ
eistud-25724	177	24	the	the	DET
eistud-25724	177	25	level	level	NOUN
eistud-25724	177	26	of	of	ADP
eistud-25724	177	27	public	public	ADJ
eistud-25724	177	28	expenditures	expenditure	NOUN
eistud-25724	177	29	.	.	PUNCT
eistud-25724	178	1	the	the	DET
eistud-25724	178	2	compensation	compensation	NOUN
eistud-25724	178	3	theory	theory	NOUN
eistud-25724	178	4	is	be	AUX
eistud-25724	178	5	based	base	VERB
eistud-25724	178	6	on	on	ADP
eistud-25724	178	7	the	the	DET
eistud-25724	178	8	idea	idea	NOUN
eistud-25724	178	9	that	that	SCONJ
eistud-25724	178	10	economic	economic	ADJ
eistud-25724	178	11	integration	integration	NOUN
eistud-25724	178	12	(	(	PUNCT
eistud-25724	178	13	and	and	CCONJ
eistud-25724	178	14	connected	connected	ADJ
eistud-25724	178	15	increase	increase	NOUN
eistud-25724	178	16	in	in	ADP
eistud-25724	178	17	the	the	DET
eistud-25724	178	18	capital	capital	NOUN
eistud-25724	178	19	mobility	mobility	NOUN
eistud-25724	178	20	)	)	PUNCT
eistud-25724	178	21	causes	cause	VERB
eistud-25724	178	22	also	also	ADV
eistud-25724	178	23	secondary	secondary	ADJ
eistud-25724	178	24	effects	effect	NOUN
eistud-25724	178	25	as	as	ADP
eistud-25724	178	26	for	for	ADP
eistud-25724	178	27	example	example	NOUN
eistud-25724	178	28	recession	recession	NOUN
eistud-25724	178	29	in	in	ADP
eistud-25724	178	30	some	some	DET
eistud-25724	178	31	sectors	sector	NOUN
eistud-25724	178	32	of	of	ADP
eistud-25724	178	33	economy	economy	NOUN
eistud-25724	178	34	or	or	CCONJ
eistud-25724	178	35	higher	high	ADJ
eistud-25724	178	36	volatility	volatility	NOUN
eistud-25724	178	37	in	in	ADP
eistud-25724	178	38	consumers	consumer	NOUN
eistud-25724	178	39	incomes	income	NOUN
eistud-25724	178	40	,	,	PUNCT
eistud-25724	178	41	which	which	PRON
eistud-25724	178	42	leads	lead	VERB
eistud-25724	178	43	to	to	ADP
eistud-25724	178	44	the	the	DET
eistud-25724	178	45	higher	high	ADJ
eistud-25724	178	46	demand	demand	NOUN
eistud-25724	178	47	for	for	ADP
eistud-25724	178	48	the	the	DET
eistud-25724	178	49	public	public	ADJ
eistud-25724	178	50	expenditures	expenditure	NOUN
eistud-25724	178	51	,	,	PUNCT
eistud-25724	178	52	mainly	mainly	ADV
eistud-25724	178	53	in	in	ADP
eistud-25724	178	54	the	the	DET
eistud-25724	178	55	form	form	NOUN
eistud-25724	178	56	of	of	ADP
eistud-25724	178	57	social	social	ADJ
eistud-25724	178	58	programs	program	NOUN
eistud-25724	178	59	.	.	PUNCT
eistud-25724	179	1	the	the	DET
eistud-25724	179	2	defenders	defender	NOUN
eistud-25724	179	3	of	of	ADP
eistud-25724	179	4	compensations	compensation	NOUN
eistud-25724	179	5	theory	theory	NOUN
eistud-25724	179	6	suppose	suppose	VERB
eistud-25724	179	7	,	,	PUNCT
eistud-25724	179	8	that	that	SCONJ
eistud-25724	179	9	higher	high	ADJ
eistud-25724	179	10	tax	tax	NOUN
eistud-25724	179	11	burden	burden	NOUN
eistud-25724	179	12	on	on	ADP
eistud-25724	179	13	labour	labour	NOUN
eistud-25724	179	14	as	as	ADP
eistud-25724	179	15	a	a	DET
eistud-25724	179	16	result	result	NOUN
eistud-25724	179	17	of	of	ADP
eistud-25724	179	18	increase	increase	NOUN
eistud-25724	179	19	in	in	ADP
eistud-25724	179	20	the	the	DET
eistud-25724	179	21	capital	capital	NOUN
eistud-25724	179	22	mobility	mobility	NOUN
eistud-25724	179	23	should	should	AUX
eistud-25724	179	24	be	be	AUX
eistud-25724	179	25	compensated	compensate	VERB
eistud-25724	179	26	to	to	ADP
eistud-25724	179	27	the	the	DET
eistud-25724	179	28	tax	tax	NOUN
eistud-25724	179	29	payers	payer	NOUN
eistud-25724	179	30	in	in	ADP
eistud-25724	179	31	the	the	DET
eistud-25724	179	32	form	form	NOUN
eistud-25724	179	33	of	of	ADP
eistud-25724	179	34	special	special	ADJ
eistud-25724	179	35	social	social	ADJ
eistud-25724	179	36	programs	program	NOUN
eistud-25724	179	37	,	,	PUNCT
eistud-25724	179	38	which	which	PRON
eistud-25724	179	39	would	would	AUX
eistud-25724	179	40	be	be	AUX
eistud-25724	179	41	financed	finance	VERB
eistud-25724	179	42	from	from	ADP
eistud-25724	179	43	the	the	DET
eistud-25724	179	44	increased	increase	VERB
eistud-25724	179	45	tax	tax	NOUN
eistud-25724	179	46	revenues	revenue	NOUN
eistud-25724	179	47	from	from	ADP
eistud-25724	179	48	that	that	DET
eistud-25724	179	49	type	type	NOUN
eistud-25724	179	50	of	of	ADP
eistud-25724	179	51	tax	tax	NOUN
eistud-25724	179	52	.	.	PUNCT
eistud-25724	180	1	conclusions	conclusion	NOUN
eistud-25724	180	2	tax	tax	NOUN
eistud-25724	180	3	competition	competition	NOUN
eistud-25724	180	4	theory	theory	NOUN
eistud-25724	180	5	suggests	suggest	VERB
eistud-25724	180	6	that	that	SCONJ
eistud-25724	180	7	small	small	ADJ
eistud-25724	180	8	countries	country	NOUN
eistud-25724	180	9	set	set	VERB
eistud-25724	180	10	lower	low	ADJ
eistud-25724	180	11	tax	tax	NOUN
eistud-25724	180	12	rates	rate	NOUN
eistud-25724	180	13	than	than	ADP
eistud-25724	180	14	large	large	ADJ
eistud-25724	180	15	countries	country	NOUN
eistud-25724	180	16	.	.	PUNCT
eistud-25724	181	1	it	it	PRON
eistud-25724	181	2	appears	appear	VERB
eistud-25724	181	3	that	that	SCONJ
eistud-25724	181	4	the	the	DET
eistud-25724	181	5	five	five	NUM
eistud-25724	181	6	largest	large	ADJ
eistud-25724	181	7	eu	eu	PROPN
eistud-25724	181	8	members	member	NOUN
eistud-25724	181	9	have	have	VERB
eistud-25724	181	10	indeed	indeed	ADV
eistud-25724	181	11	an	an	DET
eistud-25724	181	12	effective	effective	ADJ
eistud-25724	181	13	tax	tax	NOUN
eistud-25724	181	14	rate	rate	NOUN
eistud-25724	181	15	that	that	PRON
eistud-25724	181	16	is	be	AUX
eistud-25724	181	17	on	on	ADP
eistud-25724	181	18	average	average	ADJ
eistud-25724	181	19	higher	high	ADJ
eistud-25724	181	20	than	than	ADP
eistud-25724	181	21	in	in	ADP
eistud-25724	181	22	the	the	DET
eistud-25724	181	23	smaller	small	ADJ
eistud-25724	181	24	member	member	NOUN
eistud-25724	181	25	states	state	NOUN
eistud-25724	181	26	.	.	PUNCT
eistud-25724	182	1	the	the	DET
eistud-25724	182	2	mean	mean	ADJ
eistud-25724	182	3	effective	effective	ADJ
eistud-25724	182	4	tax	tax	NOUN
eistud-25724	182	5	rate	rate	NOUN
eistud-25724	182	6	of	of	ADP
eistud-25724	182	7	small	small	ADJ
eistud-25724	182	8	eu	eu	PROPN
eistud-25724	182	9	countries	country	NOUN
eistud-25724	182	10	was	be	AUX
eistud-25724	182	11	24.6	24.6	NUM
eistud-25724	182	12	%	%	NOUN
eistud-25724	182	13	,	,	PUNCT
eistud-25724	182	14	whereas	whereas	SCONJ
eistud-25724	182	15	the	the	DET
eistud-25724	182	16	mean	mean	ADJ
eistud-25724	182	17	effective	effective	ADJ
eistud-25724	182	18	tax	tax	NOUN
eistud-25724	182	19	rate	rate	NOUN
eistud-25724	182	20	of	of	ADP
eistud-25724	182	21	large	large	ADJ
eistud-25724	182	22	eu	eu	PROPN
eistud-25724	182	23	member	member	NOUN
eistud-25724	182	24	states	state	NOUN
eistud-25724	182	25	was	be	AUX
eistud-25724	182	26	no	no	ADV
eistud-25724	182	27	less	less	ADJ
eistud-25724	182	28	than	than	ADP
eistud-25724	182	29	35.8	35.8	NUM
eistud-25724	182	30	%	%	NOUN
eistud-25724	182	31	.	.	PUNCT
eistud-25724	183	1	the	the	DET
eistud-25724	183	2	difference	difference	NOUN
eistud-25724	183	3	between	between	ADP
eistud-25724	183	4	small	small	ADJ
eistud-25724	183	5	and	and	CCONJ
eistud-25724	183	6	large	large	ADJ
eistud-25724	183	7	countries	country	NOUN
eistud-25724	183	8	declined	decline	VERB
eistud-25724	183	9	.	.	PUNCT
eistud-25724	184	1	eu	eu	PROPN
eistud-25724	184	2	member	member	PROPN
eistud-25724	184	3	states	state	NOUN
eistud-25724	184	4	participating	participate	VERB
eistud-25724	184	5	in	in	ADP
eistud-25724	184	6	emu	emu	PROPN
eistud-25724	184	7	have	have	AUX
eistud-25724	184	8	given	give	VERB
eistud-25724	184	9	up	up	ADP
eistud-25724	184	10	the	the	DET
eistud-25724	184	11	possibility	possibility	NOUN
eistud-25724	184	12	of	of	ADP
eistud-25724	184	13	an	an	DET
eistud-25724	184	14	independent	independent	ADJ
eistud-25724	184	15	monetary	monetary	ADJ
eistud-25724	184	16	policy	policy	NOUN
eistud-25724	184	17	.	.	PUNCT
eistud-25724	185	1	therefore	therefore	ADV
eistud-25724	185	2	,	,	PUNCT
eistud-25724	185	3	they	they	PRON
eistud-25724	185	4	have	have	VERB
eistud-25724	185	5	fewer	few	ADJ
eistud-25724	185	6	policy	policy	NOUN
eistud-25724	185	7	options	option	NOUN
eistud-25724	185	8	,	,	PUNCT
eistud-25724	185	9	so	so	SCONJ
eistud-25724	185	10	they	they	PRON
eistud-25724	185	11	might	might	AUX
eistud-25724	185	12	have	have	VERB
eistud-25724	185	13	incentives	incentive	NOUN
eistud-25724	185	14	to	to	PART
eistud-25724	185	15	use	use	VERB
eistud-25724	185	16	taxes	taxis	NOUN
eistud-25724	185	17	to	to	PART
eistud-25724	185	18	achieve	achieve	VERB
eistud-25724	185	19	competitive	competitive	ADJ
eistud-25724	185	20	advantages	advantage	NOUN
eistud-25724	185	21	,	,	PUNCT
eistud-25724	185	22	which	which	PRON
eistud-25724	185	23	may	may	AUX
eistud-25724	185	24	intensify	intensify	VERB
eistud-25724	185	25	tax	tax	NOUN
eistud-25724	185	26	competition	competition	NOUN
eistud-25724	185	27	.	.	PUNCT
eistud-25724	186	1	however	however	ADV
eistud-25724	186	2	,	,	PUNCT
eistud-25724	186	3	tax	tax	NOUN
eistud-25724	186	4	burdens	burden	NOUN
eistud-25724	186	5	in	in	ADP
eistud-25724	186	6	the	the	DET
eistud-25724	186	7	eu	eu	PROPN
eistud-25724	186	8	increased	increase	VERB
eistud-25724	186	9	on	on	ADP
eistud-25724	186	10	average	average	ADJ
eistud-25724	186	11	by	by	ADP
eistud-25724	186	12	almost	almost	ADV
eistud-25724	186	13	50	50	NUM
eistud-25724	186	14	%	%	NOUN
eistud-25724	186	15	in	in	ADP
eistud-25724	186	16	the	the	DET
eistud-25724	186	17	past	past	ADJ
eistud-25724	186	18	35	35	NUM
eistud-25724	186	19	years	year	NOUN
eistud-25724	186	20	,	,	PUNCT
eistud-25724	186	21	while	while	SCONJ
eistud-25724	186	22	they	they	PRON
eistud-25724	186	23	did	do	AUX
eistud-25724	186	24	not	not	PART
eistud-25724	186	25	converge	converge	VERB
eistud-25724	186	26	.	.	PUNCT
eistud-25724	187	1	since	since	SCONJ
eistud-25724	187	2	capital	capital	NOUN
eistud-25724	187	3	is	be	AUX
eistud-25724	187	4	much	much	ADV
eistud-25724	187	5	more	more	ADV
eistud-25724	187	6	mobile	mobile	ADJ
eistud-25724	187	7	than	than	ADP
eistud-25724	187	8	labor	labor	NOUN
eistud-25724	187	9	it	it	PRON
eistud-25724	187	10	can	can	AUX
eistud-25724	187	11	be	be	AUX
eistud-25724	187	12	expected	expect	VERB
eistud-25724	187	13	that	that	SCONJ
eistud-25724	187	14	the	the	DET
eistud-25724	187	15	tax	tax	NOUN
eistud-25724	187	16	burden	burden	NOUN
eistud-25724	187	17	has	have	AUX
eistud-25724	187	18	partly	partly	ADV
eistud-25724	187	19	shifted	shift	VERB
eistud-25724	187	20	from	from	ADP
eistud-25724	187	21	capital	capital	NOUN
eistud-25724	187	22	to	to	ADP
eistud-25724	187	23	labor	labor	NOUN
eistud-25724	187	24	.	.	PUNCT
eistud-25724	188	1	yet	yet	ADV
eistud-25724	188	2	,	,	PUNCT
eistud-25724	188	3	there	there	PRON
eistud-25724	188	4	is	be	VERB
eistud-25724	188	5	no	no	DET
eistud-25724	188	6	evidence	evidence	NOUN
eistud-25724	188	7	for	for	ADP
eistud-25724	188	8	a	a	DET
eistud-25724	188	9	“	"	PUNCT
eistud-25724	188	10	race	race	NOUN
eistud-25724	188	11	to	to	ADP
eistud-25724	188	12	the	the	DET
eistud-25724	188	13	bottom	bottom	NOUN
eistud-25724	188	14	”	"	PUNCT
eistud-25724	188	15	.	.	PUNCT
eistud-25724	189	1	there	there	PRON
eistud-25724	189	2	are	be	VERB
eistud-25724	189	3	two	two	NUM
eistud-25724	189	4	routes	route	NOUN
eistud-25724	189	5	to	to	ADP
eistud-25724	189	6	integration	integration	NOUN
eistud-25724	189	7	:	:	PUNCT
eistud-25724	189	8	through	through	ADP
eistud-25724	189	9	harmonization	harmonization	NOUN
eistud-25724	189	10	and	and	CCONJ
eistud-25724	189	11	through	through	ADP
eistud-25724	189	12	competition	competition	NOUN
eistud-25724	189	13	.	.	PUNCT
eistud-25724	190	1	in	in	ADP
eistud-25724	190	2	the	the	DET
eistud-25724	190	3	first	first	ADJ
eistud-25724	190	4	of	of	ADP
eistud-25724	190	5	these	these	DET
eistud-25724	190	6	approaches	approach	VERB
eistud-25724	190	7	the	the	DET
eistud-25724	190	8	creation	creation	NOUN
eistud-25724	190	9	of	of	ADP
eistud-25724	190	10	free	free	ADJ
eistud-25724	190	11	trade	trade	NOUN
eistud-25724	190	12	requires	require	VERB
eistud-25724	190	13	prior	prior	ADJ
eistud-25724	190	14	alignment	alignment	NOUN
eistud-25724	190	15	of	of	ADP
eistud-25724	190	16	the	the	DET
eistud-25724	190	17	policies	policy	NOUN
eistud-25724	190	18	and	and	CCONJ
eistud-25724	190	19	practices	practice	NOUN
eistud-25724	190	20	of	of	ADP
eistud-25724	190	21	the	the	DET
eistud-25724	190	22	states	state	NOUN
eistud-25724	190	23	involved	involve	VERB
eistud-25724	190	24	.	.	PUNCT
eistud-25724	191	1	under	under	ADP
eistud-25724	191	2	the	the	DET
eistud-25724	191	3	second	second	ADJ
eistud-25724	191	4	the	the	DET
eistud-25724	191	5	favored	favor	VERB
eistud-25724	191	6	mechanism	mechanism	NOUN
eistud-25724	191	7	is	be	AUX
eistud-25724	191	8	to	to	PART
eistud-25724	191	9	promote	promote	VERB
eistud-25724	191	10	integration	integration	NOUN
eistud-25724	191	11	as	as	ADV
eistud-25724	191	12	rapidly	rapidly	ADV
eistud-25724	191	13	as	as	ADP
eistud-25724	191	14	possible	possible	ADJ
eistud-25724	191	15	,	,	PUNCT
eistud-25724	191	16	and	and	CCONJ
eistud-25724	191	17	let	let	VERB
eistud-25724	191	18	the	the	DET
eistud-25724	191	19	consequences	consequence	NOUN
eistud-25724	191	20	for	for	ADP
eistud-25724	191	21	rules	rule	NOUN
eistud-25724	191	22	follow	follow	VERB
eistud-25724	191	23	from	from	ADP
eistud-25724	191	24	that	that	PRON
eistud-25724	191	25	.	.	PUNCT
eistud-25724	192	1	generally	generally	ADV
eistud-25724	192	2	,	,	PUNCT
eistud-25724	192	3	the	the	DET
eistud-25724	192	4	eu	eu	PROPN
eistud-25724	192	5	’s	’s	PART
eistud-25724	192	6	role	role	NOUN
eistud-25724	192	7	in	in	ADP
eistud-25724	192	8	taxation	taxation	NOUN
eistud-25724	192	9	has	have	AUX
eistud-25724	192	10	been	be	AUX
eistud-25724	192	11	relatively	relatively	ADV
eistud-25724	192	12	minor	minor	ADJ
eistud-25724	192	13	,	,	PUNCT
eistud-25724	192	14	so	so	ADV
eistud-25724	192	15	far	far	ADV
eistud-25724	192	16	.	.	PUNCT
eistud-25724	193	1	the	the	DET
eistud-25724	193	2	eu	eu	PROPN
eistud-25724	193	3	favors	favor	VERB
eistud-25724	193	4	tax	tax	NOUN
eistud-25724	193	5	harmonization	harmonization	NOUN
eistud-25724	193	6	,	,	PUNCT
eistud-25724	193	7	but	but	CCONJ
eistud-25724	193	8	it	it	PRON
eistud-25724	193	9	has	have	AUX
eistud-25724	193	10	mainly	mainly	ADV
eistud-25724	193	11	confined	confine	VERB
eistud-25724	193	12	itself	itself	PRON
eistud-25724	193	13	to	to	ADP
eistud-25724	193	14	harmonization	harmonization	NOUN
eistud-25724	193	15	of	of	ADP
eistud-25724	193	16	indirect	indirect	ADJ
eistud-25724	193	17	taxes	taxis	NOUN
eistud-25724	193	18	.	.	PUNCT
eistud-25724	194	1	insofar	insofar	ADV
eistud-25724	194	2	the	the	DET
eistud-25724	194	3	eu	eu	PROPN
eistud-25724	194	4	has	have	AUX
eistud-25724	194	5	been	be	AUX
eistud-25724	194	6	involved	involve	VERB
eistud-25724	194	7	in	in	ADP
eistud-25724	194	8	direct	direct	ADJ
eistud-25724	194	9	taxation	taxation	NOUN
eistud-25724	194	10	,	,	PUNCT
eistud-25724	194	11	it	it	PRON
eistud-25724	194	12	mainly	mainly	ADV
eistud-25724	194	13	pertains	pertain	VERB
eistud-25724	194	14	to	to	ADP
eistud-25724	194	15	corporate	corporate	ADJ
eistud-25724	194	16	taxes	taxis	NOUN
eistud-25724	194	17	eu	eu	NOUN
eistud-25724	194	18	decision	decision	NOUN
eistud-25724	194	19	-	-	PUNCT
eistud-25724	194	20	making	making	NOUN
eistud-25724	194	21	on	on	ADP
eistud-25724	194	22	taxation	taxation	NOUN
eistud-25724	194	23	still	still	ADV
eistud-25724	194	24	requires	require	VERB
eistud-25724	194	25	unanimity	unanimity	NOUN
eistud-25724	194	26	making	make	VERB
eistud-25724	194	27	progress	progress	NOUN
eistud-25724	194	28	in	in	ADP
eistud-25724	194	29	tax	tax	NOUN
eistud-25724	194	30	harmonization	harmonization	NOUN
eistud-25724	194	31	a	a	DET
eistud-25724	194	32	difficult	difficult	ADJ
eistud-25724	194	33	and	and	CCONJ
eistud-25724	194	34	cumbersome	cumbersome	ADJ
eistud-25724	194	35	process	process	NOUN
eistud-25724	194	36	.	.	PUNCT
eistud-25724	195	1	so	so	ADV
eistud-25724	195	2	far	far	ADV
eistud-25724	195	3	,	,	PUNCT
eistud-25724	195	4	the	the	DET
eistud-25724	195	5	achievements	achievement	NOUN
eistud-25724	195	6	with	with	ADP
eistud-25724	195	7	regard	regard	NOUN
eistud-25724	195	8	to	to	ADP
eistud-25724	195	9	tax	tax	NOUN
eistud-25724	195	10	harmonization	harmonization	NOUN
eistud-25724	195	11	in	in	ADP
eistud-25724	195	12	the	the	DET
eistud-25724	195	13	eu	eu	PROPN
eistud-25724	195	14	have	have	AUX
eistud-25724	195	15	been	be	AUX
eistud-25724	195	16	most	most	ADV
eistud-25724	195	17	pronounced	pronounce	VERB
eistud-25724	195	18	in	in	ADP
eistud-25724	195	19	the	the	DET
eistud-25724	195	20	field	field	NOUN
eistud-25724	195	21	of	of	ADP
eistud-25724	195	22	indirect	indirect	ADJ
eistud-25724	195	23	taxes	taxis	NOUN
eistud-25724	195	24	,	,	PUNCT
eistud-25724	195	25	in	in	ADP
eistud-25724	195	26	particular	particular	ADJ
eistud-25724	195	27	the	the	DET
eistud-25724	195	28	vat	vat	NOUN
eistud-25724	195	29	.	.	PUNCT
eistud-25724	196	1	minimum	minimum	ADJ
eistud-25724	196	2	rates	rate	NOUN
eistud-25724	196	3	have	have	AUX
eistud-25724	196	4	been	be	AUX
eistud-25724	196	5	set	set	VERB
eistud-25724	196	6	,	,	PUNCT
eistud-25724	196	7	but	but	CCONJ
eistud-25724	196	8	no	no	DET
eistud-25724	196	9	maximum	maximum	ADJ
eistud-25724	196	10	rates	rate	NOUN
eistud-25724	196	11	.	.	PUNCT
eistud-25724	197	1	as	as	ADP
eistud-25724	197	2	a	a	DET
eistud-25724	197	3	result	result	NOUN
eistud-25724	197	4	,	,	PUNCT
eistud-25724	197	5	vat	vat	NOUN
eistud-25724	197	6	rates	rate	NOUN
eistud-25724	197	7	differ	differ	VERB
eistud-25724	197	8	across	across	ADP
eistud-25724	197	9	eu	eu	PROPN
eistud-25724	197	10	member	member	NOUN
eistud-25724	197	11	states	state	NOUN
eistud-25724	197	12	.	.	PUNCT
eistud-25724	198	1	moreover	moreover	ADV
eistud-25724	198	2	,	,	PUNCT
eistud-25724	198	3	vat	vat	NOUN
eistud-25724	198	4	tax	tax	NOUN
eistud-25724	198	5	bases	basis	NOUN
eistud-25724	198	6	differ	differ	VERB
eistud-25724	198	7	between	between	ADP
eistud-25724	198	8	member	member	NOUN
eistud-25724	198	9	states	state	NOUN
eistud-25724	198	10	because	because	SCONJ
eistud-25724	198	11	of	of	ADP
eistud-25724	198	12	derogations	derogation	NOUN
eistud-25724	198	13	and	and	CCONJ
eistud-25724	198	14	exemptions	exemption	NOUN
eistud-25724	198	15	.	.	PUNCT
eistud-25724	199	1	less	less	ADJ
eistud-25724	199	2	progress	progress	NOUN
eistud-25724	199	3	has	have	AUX
eistud-25724	199	4	been	be	AUX
eistud-25724	199	5	achieved	achieve	VERB
eistud-25724	199	6	with	with	ADP
eistud-25724	199	7	regard	regard	NOUN
eistud-25724	199	8	to	to	ADP
eistud-25724	199	9	harmonization	harmonization	NOUN
eistud-25724	199	10	of	of	ADP
eistud-25724	199	11	excise	excise	NOUN
eistud-25724	199	12	taxes	taxis	NOUN
eistud-25724	199	13	.	.	PUNCT
eistud-25724	200	1	harmonization	harmonization	NOUN
eistud-25724	200	2	in	in	ADP
eistud-25724	200	3	this	this	DET
eistud-25724	200	4	field	field	NOUN
eistud-25724	200	5	has	have	AUX
eistud-25724	200	6	been	be	AUX
eistud-25724	200	7	very	very	ADV
eistud-25724	200	8	slow	slow	ADJ
eistud-25724	200	9	and	and	CCONJ
eistud-25724	200	10	often	often	ADV
eistud-25724	200	11	spontaneous	spontaneous	ADJ
eistud-25724	200	12	.	.	PUNCT
eistud-25724	201	1	issn	issn	PROPN
eistud-25724	201	2	1822	1822	NUM
eistud-25724	201	3	-	-	SYM
eistud-25724	201	4	8402	8402	NUM
eistud-25724	201	5	european	european	ADJ
eistud-25724	201	6	integration	integration	NOUN
eistud-25724	201	7	studies	study	NOUN
eistud-25724	201	8	.	.	PUNCT
eistud-25724	202	1	2009	2009	NUM
eistud-25724	202	2	.	.	PUNCT
eistud-25724	203	1	no	no	DET
eistud-25724	203	2	3	3	NUM
eistud-25724	203	3	75	75	NUM
eistud-25724	203	4	references	reference	NOUN
eistud-25724	203	5	cecchini	cecchini	NOUN
eistud-25724	203	6	paolo	paolo	PROPN
eistud-25724	203	7	,	,	PUNCT
eistud-25724	203	8	europa	europa	NOUN
eistud-25724	203	9	’	'	PUNCT
eistud-25724	203	10	92	92	NUM
eistud-25724	203	11	der	der	ADJ
eistud-25724	203	12	vorteil	vorteil	NOUN
eistud-25724	203	13	des	des	PROPN
eistud-25724	203	14	binnenmarktes	binnenmarkte	NOUN
eistud-25724	203	15	,	,	PUNCT
eistud-25724	203	16	(	(	PUNCT
eistud-25724	204	1	baden	baden	PROPN
eistud-25724	204	2	-	-	PUNCT
eistud-25724	204	3	baden	baden	PROPN
eistud-25724	204	4	)	)	PUNCT
eistud-25724	204	5	oecd	oecd	PROPN
eistud-25724	204	6	(	(	PUNCT
eistud-25724	204	7	organisation	organisation	NOUN
eistud-25724	204	8	for	for	ADP
eistud-25724	204	9	economic	economic	ADJ
eistud-25724	204	10	co	co	NOUN
eistud-25724	204	11	-	-	NOUN
eistud-25724	204	12	operation	operation	NOUN
eistud-25724	204	13	and	and	CCONJ
eistud-25724	204	14	development	development	NOUN
eistud-25724	204	15	)	)	PUNCT
eistud-25724	204	16	(	(	PUNCT
eistud-25724	204	17	1998	1998	NUM
eistud-25724	204	18	):	):	PUNCT
eistud-25724	204	19	harmful	harmful	ADJ
eistud-25724	204	20	tax	tax	NOUN
eistud-25724	204	21	competition	competition	NOUN
eistud-25724	204	22	.	.	PUNCT
eistud-25724	205	1	an	an	DET
eistud-25724	205	2	emerging	emerge	VERB
eistud-25724	205	3	global	global	ADJ
eistud-25724	205	4	issue	issue	NOUN
eistud-25724	205	5	,	,	PUNCT
eistud-25724	205	6	paris	paris	PROPN
eistud-25724	205	7	.	.	PUNCT
eistud-25724	206	1	oecd	oecd	PROPN
eistud-25724	206	2	,	,	PUNCT
eistud-25724	206	3	1998	1998	NUM
eistud-25724	206	4	,	,	PUNCT
eistud-25724	206	5	“	"	PUNCT
eistud-25724	206	6	harmful	harmful	ADJ
eistud-25724	206	7	tax	tax	NOUN
eistud-25724	206	8	competition	competition	NOUN
eistud-25724	206	9	–	–	PUNCT
eistud-25724	206	10	an	an	DET
eistud-25724	206	11	emerging	emerge	VERB
eistud-25724	206	12	global	global	ADJ
eistud-25724	206	13	issue	issue	NOUN
eistud-25724	206	14	”	"	PUNCT
eistud-25724	206	15	,	,	PUNCT
eistud-25724	206	16	oecd	oecd	PROPN
eistud-25724	206	17	.	.	PUNCT
eistud-25724	207	1	europe´s	europe´s	PROPN
eistud-25724	207	2	tax	tax	NOUN
eistud-25724	207	3	harmonization	harmonization	NOUN
eistud-25724	207	4	is	be	AUX
eistud-25724	207	5	a	a	DET
eistud-25724	207	6	smokerscreen	smokerscreen	NOUN
eistud-25724	207	7	to	to	PART
eistud-25724	207	8	raise	raise	VERB
eistud-25724	207	9	taxes	taxis	NOUN
eistud-25724	207	10	”	"	PUNCT
eistud-25724	207	11	,	,	PUNCT
eistud-25724	207	12	capitalism	capitalism	NOUN
eistud-25724	207	13	magazine	magazine	NOUN
eistud-25724	207	14	,	,	PUNCT
eistud-25724	207	15	p.	p.	NOUN
eistud-25724	207	16	1	1	NUM
eistud-25724	207	17	-	-	SYM
eistud-25724	207	18	5	5	NUM
eistud-25724	207	19	.	.	PUNCT
eistud-25724	207	20	european	european	PROPN
eistud-25724	207	21	union	union	PROPN
eistud-25724	207	22	law	law	PROPN
eistud-25724	207	23	.	.	PUNCT
eistud-25724	208	1	seminars	seminar	NOUN
eistud-25724	208	2	,	,	PUNCT
eistud-25724	208	3	legal	legal	ADJ
eistud-25724	208	4	information	information	NOUN
eistud-25724	208	5	center	center	NOUN
eistud-25724	208	6	,	,	PUNCT
eistud-25724	208	7	vilnius	vilnius	NUM
eistud-25724	208	8	2006	2006	NUM
eistud-25724	208	9	tax	tax	NOUN
eistud-25724	208	10	harmonization	harmonization	NOUN
eistud-25724	208	11	:	:	PUNCT
eistud-25724	208	12	the	the	DET
eistud-25724	208	13	case	case	NOUN
eistud-25724	208	14	of	of	ADP
eistud-25724	208	15	germany	germany	PROPN
eistud-25724	208	16	at	at	ADP
eistud-25724	208	17	the	the	DET
eistud-25724	208	18	beginning	beginning	NOUN
eistud-25724	208	19	of	of	ADP
eistud-25724	208	20	the	the	DET
eistud-25724	208	21	nineteenth	nineteenth	ADJ
eistud-25724	208	22	century	century	NOUN
eistud-25724	208	23	lessons	lesson	NOUN
eistud-25724	208	24	for	for	ADP
eistud-25724	208	25	the	the	DET
eistud-25724	208	26	twenty	twenty	NUM
eistud-25724	208	27	-	-	PUNCT
eistud-25724	208	28	first	first	ADJ
eistud-25724	208	29	century	century	NOUN
eistud-25724	208	30	?	?	PUNCT
eistud-25724	209	1	carsten	carsten	NOUN
eistud-25724	209	2	pallasuniversity	pallasuniversity	NOUN
eistud-25724	209	3	of	of	ADP
eistud-25724	209	4	hamburgmitchell	hamburgmitchell	NOUN
eistud-25724	209	5	,	,	PUNCT
eistud-25724	209	6	j.	j.	PROPN
eistud-25724	209	7	,	,	PUNCT
eistud-25724	209	8	2002	2002	NUM
eistud-25724	209	9	,	,	PUNCT
eistud-25724	209	10	“	"	PUNCT
eistud-25724	209	11	the	the	DET
eistud-25724	209	12	global	global	ADJ
eistud-25724	209	13	tax	tax	NOUN
eistud-25724	209	14	police	police	NOUN
eistud-25724	209	15	:	:	PUNCT
eistud-25724	209	16	review	review	NOUN
eistud-25724	209	17	of	of	ADP
eistud-25724	209	18	charles	charles	PROPN
eistud-25724	209	19	m.	m.	PROPN
eistud-25724	209	20	tiebout	tiebout	PROPN
eistud-25724	209	21	‘s	‘s	PROPN
eistud-25724	209	22	works	work	VERB
eistud-25724	209	23	in	in	ADP
eistud-25724	209	24	washington	washington	PROPN
eistud-25724	209	25	university	university	PROPN
eistud-25724	209	26	http://faculty.washington	http://faculty.washington	PROPN
eistud-25724	209	27	.	.	PUNCT
eistud-25724	210	1	edu	edu	PROPN
eistud-25724	210	2	/	/	SYM
eistud-25724	210	3	krumme	krumme	PROPN
eistud-25724	210	4	/	/	SYM
eistud-25724	210	5	vip	vip	PROPN
eistud-25724	210	6	/	/	SYM
eistud-25724	210	7	tiebout.html#model	tiebout.html#model	NOUN
eistud-25724	210	8	budacia	budacia	PROPN
eistud-25724	210	9	lucian	lucian	PROPN
eistud-25724	210	10	constantin	constantin	PROPN
eistud-25724	210	11	gabriel	gabriel	PROPN
eistud-25724	210	12	,	,	PUNCT
eistud-25724	210	13	the	the	DET
eistud-25724	210	14	regulating	regulate	VERB
eistud-25724	210	15	legislative	legislative	NOUN
eistud-25724	210	16	of	of	ADP
eistud-25724	210	17	romania	romania	PROPN
eistud-25724	210	18	http://steconomice	http://steconomice	PROPN
eistud-25724	210	19	.	.	PUNCT
eistud-25724	211	1	uoradea.ro/anale/volume/2008/v3-finances-banksaccountancy/188.pdf	uoradea.ro/anale/volume/2008/v3-finances-banksaccountancy/188.pdf	PROPN
eistud-25724	211	2	daniel	daniel	PROPN
eistud-25724	211	3	j.	j.	PROPN
eistud-25724	211	4	mitchel	mitchel	PROPN
eistud-25724	211	5	.	.	PUNCT
eistud-25724	212	1	the	the	DET
eistud-25724	212	2	global	global	ADJ
eistud-25724	212	3	tax	tax	NOUN
eistud-25724	212	4	police	police	NOUN
eistud-25724	212	5	:	:	PUNCT
eistud-25724	212	6	europe	europe	PROPN
eistud-25724	212	7	’s	’s	PART
eistud-25724	212	8	tax	tax	NOUN
eistud-25724	212	9	“	"	PUNCT
eistud-25724	212	10	harmonization	harmonization	NOUN
eistud-25724	212	11	”	"	PUNCT
eistud-25724	212	12	is	be	AUX
eistud-25724	212	13	a	a	DET
eistud-25724	212	14	smokescreen	smokescreen	NOUN
eistud-25724	212	15	to	to	PART
eistud-25724	212	16	raise	raise	VERB
eistud-25724	212	17	taxes	taxis	NOUN
eistud-25724	212	18	http://www.capmag.com/article.asp?id=1346	http://www.capmag.com/article.asp?id=1346	ADJ
eistud-25724	212	19	edward	edward	NOUN
eistud-25724	212	20	cartwright	cartwright	PROPN
eistud-25724	212	21	and	and	CCONJ
eistud-25724	212	22	myrna	myrna	PROPN
eistud-25724	212	23	wooders	wooder	NOUN
eistud-25724	212	24	,	,	PUNCT
eistud-25724	212	25	the	the	DET
eistud-25724	212	26	law	law	NOUN
eistud-25724	212	27	of	of	ADP
eistud-25724	212	28	demand	demand	NOUN
eistud-25724	212	29	in	in	ADP
eistud-25724	212	30	tiebout	tiebout	NOUN
eistud-25724	212	31	economies	economy	NOUN
eistud-25724	212	32	http://www.vanderbilt.edu/econ/wparchive/	http://www.vanderbilt.edu/econ/wparchive/	PROPN
eistud-25724	212	33	workpaper	workpaper	NOUN
eistud-25724	212	34	/	/	SYM
eistud-25724	212	35	vu05	vu05	PROPN
eistud-25724	212	36	-	-	PUNCT
eistud-25724	212	37	w27.pdf	w27.pdf	PROPN
eistud-25724	212	38	edward	edward	PROPN
eistud-25724	212	39	cartwright	cartwright	PROPN
eistud-25724	212	40	.	.	PUNCT
eistud-25724	213	1	law	law	NOUN
eistud-25724	213	2	of	of	ADP
eistud-25724	213	3	the	the	DET
eistud-25724	213	4	demand	demand	NOUN
eistud-25724	213	5	in	in	ADP
eistud-25724	213	6	tiebout	tiebout	NOUN
eistud-25724	213	7	economies	economy	NOUN
eistud-25724	213	8	http://www.vanderbilt.edu/econ/jpconley/	http://www.vanderbilt.edu/econ/jpconley/	VERB
eistud-25724	213	9	documents	document	NOUN
eistud-25724	213	10	/	/	SYM
eistud-25724	213	11	pe20	pe20	PROPN
eistud-25724	213	12	-	-	PUNCT
eistud-25724	213	13	law	law	NOUN
eistud-25724	213	14	-	-	PUNCT
eistud-25724	213	15	of	of	ADP
eistud-25724	213	16	-	-	PUNCT
eistud-25724	213	17	demand	demand	NOUN
eistud-25724	213	18	-	-	PUNCT
eistud-25724	213	19	tiebout.pdf	tiebout.pdf	NOUN
eistud-25724	213	20	encyclopedia	encyclopedia	NOUN
eistud-25724	213	21	brtitannica	brtitannica	NOUN
eistud-25724	213	22	:	:	PUNCT
eistud-25724	213	23	http://www.britannica.com/ebchecked/	http://www.britannica.com/ebchecked/	X
eistud-25724	213	24	topic/584578	topic/584578	PROPN
eistud-25724	213	25	/	/	SYM
eistud-25724	213	26	taxation/72010	taxation/72010	PROPN
eistud-25724	213	27	/	/	SYM
eistud-25724	213	28	principles	principle	NOUN
eistud-25724	213	29	-	-	PUNCT
eistud-25724	213	30	of	of	ADP
eistud-25724	213	31	-	-	PUNCT
eistud-25724	213	32	taxation	taxation	NOUN
eistud-25724	213	33	court	court	NOUN
eistud-25724	213	34	’s	’s	PART
eistud-25724	213	35	rulings	ruling	NOUN
eistud-25724	213	36	,	,	PUNCT
eistud-25724	213	37	general	general	ADJ
eistud-25724	213	38	eu	eu	PROPN
eistud-25724	213	39	taxation	taxation	NOUN
eistud-25724	213	40	principles	principle	NOUN
eistud-25724	213	41	in	in	ADP
eistud-25724	213	42	the	the	DET
eistud-25724	213	43	area	area	NOUN
eistud-25724	213	44	of	of	ADP
eistud-25724	213	45	direct	direct	ADJ
eistud-25724	213	46	taxation	taxation	NOUN
eistud-25724	213	47	.	.	PUNCT
eistud-25724	214	1	brussels	brussels	PROPN
eistud-25724	214	2	,	,	PUNCT
eistud-25724	214	3	7	7	NUM
eistud-25724	214	4	june	june	PROPN
eistud-25724	214	5	2006	2006	NUM
eistud-25724	214	6	dieter	dieter	NOUN
eistud-25724	214	7	kischel	kischel	PROPN
eistud-25724	214	8	,	,	PUNCT
eistud-25724	214	9	taxud	taxud	VERB
eistud-25724	214	10	e3	e3	NOUN
eistud-25724	214	11	http://www.abgs.gov.tr/tarama/tarama_files/16/	http://www.abgs.gov.tr/tarama/tarama_files/16/	X
eistud-25724	214	12	sc16exp_court%20cases%20direct%20tax.pdf	sc16exp_court%20cases%20direct%20tax.pdf	NOUN
eistud-25724	214	13	comments	comment	NOUN
eistud-25724	214	14	on	on	ADP
eistud-25724	214	15	the	the	DET
eistud-25724	214	16	structure	structure	NOUN
eistud-25724	214	17	and	and	CCONJ
eistud-25724	214	18	rates	rate	NOUN
eistud-25724	214	19	of	of	ADP
eistud-25724	214	20	excise	excise	NOUN
eistud-25724	214	21	duty	duty	NOUN
eistud-25724	214	22	applied	apply	VERB
eistud-25724	214	23	on	on	ADP
eistud-25724	214	24	cigarettes	cigarette	NOUN
eistud-25724	214	25	and	and	CCONJ
eistud-25724	214	26	other	other	ADJ
eistud-25724	214	27	manufactured	manufacture	VERB
eistud-25724	214	28	tobacco	tobacco	NOUN
eistud-25724	214	29	.	.	PUNCT
eistud-25724	215	1	lithuanian	lithuanian	PROPN
eistud-25724	215	2	free	free	PROPN
eistud-25724	215	3	market	market	PROPN
eistud-25724	215	4	institute	institute	NOUN
eistud-25724	215	5	|	|	ADV
eistud-25724	215	6	05	05	NUM
eistud-25724	215	7	-	-	SYM
eistud-25724	215	8	31	31	NUM
eistud-25724	215	9	-	-	SYM
eistud-25724	215	10	2007	2007	NUM
eistud-25724	215	11	http://ec.europa.eu/taxation_customs/	http://ec.europa.eu/taxation_customs/	NOUN
eistud-25724	215	12	resources	resource	NOUN
eistud-25724	215	13	/	/	SYM
eistud-25724	215	14	documents	document	NOUN
eistud-25724	215	15	/	/	SYM
eistud-25724	215	16	common	common	ADJ
eistud-25724	215	17	/	/	SYM
eistud-25724	215	18	consultations	consultation	NOUN
eistud-25724	215	19	/	/	SYM
eistud-25724	215	20	tax/	tax/	NOUN
eistud-25724	215	21	tobacco/39lit.pdf	tobacco/39lit.pdf	PROPN
eistud-25724	215	22	review	review	NOUN
eistud-25724	215	23	of	of	ADP
eistud-25724	215	24	european	european	ADJ
eistud-25724	215	25	tax	tax	NOUN
eistud-25724	215	26	harmonization	harmonization	NOUN
eistud-25724	215	27	:	:	PUNCT
eistud-25724	215	28	http://	http://	PROPN
eistud-25724	215	29	economic-research.bnpparibas.com/applis/www/	economic-research.bnpparibas.com/applis/www/	PROPN
eistud-25724	216	1	recheco.nsf/conjoncturenewbyeconomisten/bd1	recheco.nsf/conjoncturenewbyeconomisten/bd1	PROPN
eistud-25724	216	2	54e11c3e213e7c12567200034916d/$file	54e11c3e213e7c12567200034916d/$file	NUM
eistud-25724	216	3	/	/	SYM
eistud-25724	216	4	c9902	c9902	NOUN
eistud-25724	216	5	_	_	NOUN
eistud-25724	217	1	a2.pdf?openelement	a2.pdf?openelement	ADJ
eistud-25724	217	2	taxation	taxation	NOUN
eistud-25724	217	3	and	and	CCONJ
eistud-25724	217	4	customs	customs	PROPN
eistud-25724	217	5	union	union	NOUN
eistud-25724	217	6	http://ec.europa.eu/	http://ec.europa.eu/	PROPN
eistud-25724	217	7	taxation_customs	taxation_custom	NOUN
eistud-25724	217	8	/	/	SYM
eistud-25724	217	9	taxation	taxation	NOUN
eistud-25724	217	10	/	/	SYM
eistud-25724	217	11	vat	vat	NOUN
eistud-25724	217	12	/	/	SYM
eistud-25724	217	13	how_vat_works	how_vat_work	NOUN
eistud-25724	217	14	/	/	SYM
eistud-25724	217	15	rates/	rates/	NUM
eistud-25724	217	16	index_en.htm	index_en.htm	PROPN
eistud-25724	217	17	devereux	devereux	PROPN
eistud-25724	217	18	,	,	PUNCT
eistud-25724	217	19	lockwood	lockwood	PROPN
eistud-25724	217	20	and	and	CCONJ
eistud-25724	217	21	redoano	redoano	PROPN
eistud-25724	217	22	,	,	PUNCT
eistud-25724	217	23	2002	2002	NUM
eistud-25724	217	24	http://team	http://team	NOUN
eistud-25724	217	25	.	.	PUNCT
eistud-25724	218	1	univ-paris1.fr/teamperso/fontagne/gsie_sem/	univ-paris1.fr/teamperso/fontagne/gsie_sem/	PROPN
eistud-25724	218	2	chatelaisslides.pdf	chatelaisslides.pdf	X
eistud-25724	218	3	vat	vat	NOUN
eistud-25724	218	4	rates	rate	NOUN
eistud-25724	218	5	applied	apply	VERB
eistud-25724	218	6	in	in	ADP
eistud-25724	218	7	the	the	DET
eistud-25724	218	8	member	member	NOUN
eistud-25724	218	9	states	state	NOUN
eistud-25724	218	10	of	of	ADP
eistud-25724	218	11	the	the	DET
eistud-25724	218	12	european	european	PROPN
eistud-25724	218	13	community	community	NOUN
eistud-25724	218	14	http://ec.europa.eu/taxation_customs/resources/	http://ec.europa.eu/taxation_customs/resources/	VERB
eistud-25724	218	15	documents	document	NOUN
eistud-25724	218	16	/	/	SYM
eistud-25724	218	17	taxation	taxation	NOUN
eistud-25724	218	18	/	/	SYM
eistud-25724	218	19	vat	vat	NOUN
eistud-25724	218	20	/	/	SYM
eistud-25724	218	21	how_vat_works	how_vat_work	NOUN
eistud-25724	218	22	/	/	SYM
eistud-25724	218	23	rates	rate	NOUN
eistud-25724	218	24	/	/	SYM
eistud-25724	218	25	vat	vat	NOUN
eistud-25724	218	26	_	_	PUNCT
eistud-25724	218	27	rates_en.pdf	rates_en.pdf	PROPN
eistud-25724	218	28	nerudova	nerudova	PROPN
eistud-25724	218	29	danuse	danuse	PROPN
eistud-25724	218	30	.	.	PUNCT
eistud-25724	219	1	department	department	NOUN
eistud-25724	219	2	of	of	ADP
eistud-25724	219	3	accounting	accounting	NOUN
eistud-25724	219	4	and	and	CCONJ
eistud-25724	219	5	taxation	taxation	NOUN
eistud-25724	219	6	,	,	PUNCT
eistud-25724	219	7	mendel	mendel	PROPN
eistud-25724	219	8	university	university	NOUN
eistud-25724	219	9	brno	brno	NOUN
eistud-25724	219	10	.	.	PUNCT
eistud-25724	220	1	http://mibes.teilar.gr/e-books/2008/nerudova%20	http://mibes.teilar.gr/e-books/2008/nerudova%20	PROPN
eistud-25724	220	2	90-109.pdf	90-109.pdf	NUM
eistud-25724	220	3	tax	tax	NOUN
eistud-25724	220	4	competition	competition	NOUN
eistud-25724	220	5	versus	versus	ADP
eistud-25724	220	6	fiscal	fiscal	ADJ
eistud-25724	220	7	integration	integration	NOUN
eistud-25724	220	8	in	in	ADP
eistud-25724	220	9	europe	europe	PROPN
eistud-25724	220	10	:	:	PUNCT
eistud-25724	220	11	a	a	DET
eistud-25724	220	12	european	european	ADJ
eistud-25724	220	13	perspective	perspective	NOUN
eistud-25724	220	14	http://facta.junis.ni.ac.rs/eao/eao2004/eao2004-06	http://facta.junis.ni.ac.rs/eao/eao2004/eao2004-06	NOUN
eistud-25724	220	15	.	.	PUNCT
eistud-25724	221	1	pdf	pdf	VERB
eistud-25724	221	2	the	the	DET
eistud-25724	221	3	article	article	NOUN
eistud-25724	221	4	has	have	AUX
eistud-25724	221	5	been	be	AUX
eistud-25724	221	6	reviewed	review	VERB
eistud-25724	221	7	.	.	PUNCT
eistud-25724	222	1	received	receive	VERB
eistud-25724	222	2	in	in	ADP
eistud-25724	222	3	march	march	PROPN
eistud-25724	222	4	,	,	PUNCT
eistud-25724	222	5	2009	2009	NUM
eistud-25724	222	6	;	;	PUNCT
eistud-25724	222	7	accepted	accept	VERB
eistud-25724	222	8	in	in	ADP
eistud-25724	222	9	april	april	PROPN
eistud-25724	222	10	,	,	PUNCT
eistud-25724	222	11	2009	2009	NUM
eistud-25724	222	12	.	.	PUNCT