id	sid	tid	token	lemma	pos
ejge-4290	1	1	microsoft	microsoft	PROPN
ejge-4290	1	2	word	word	PROPN
ejge-4290	1	3	ejge_02_02_043_corr2.doc	ejge_02_02_043_corr2.doc	PROPN
ejge-4290	1	4	european	european	PROPN
ejge-4290	1	5	journal	journal	PROPN
ejge-4290	1	6	of	of	ADP
ejge-4290	1	7	government	government	NOUN
ejge-4290	1	8	and	and	CCONJ
ejge-4290	1	9	economics	economic	NOUN
ejge-4290	1	10	volume	volume	NOUN
ejge-4290	1	11	2	2	NUM
ejge-4290	1	12	,	,	PUNCT
ejge-4290	1	13	number	number	NOUN
ejge-4290	1	14	2	2	NUM
ejge-4290	1	15	(	(	PUNCT
ejge-4290	1	16	december	december	PROPN
ejge-4290	1	17	2013	2013	NUM
ejge-4290	1	18	)	)	PUNCT
ejge-4290	1	19	issn	issn	PROPN
ejge-4290	1	20	:	:	PUNCT
ejge-4290	1	21	2254	2254	NUM
ejge-4290	1	22	-	-	SYM
ejge-4290	1	23	7088	7088	NUM
ejge-4290	1	24	100	100	NUM
ejge-4290	1	25	the	the	DET
ejge-4290	1	26	optimal	optimal	ADJ
ejge-4290	1	27	top	top	ADJ
ejge-4290	1	28	marginal	marginal	ADJ
ejge-4290	1	29	tax	tax	NOUN
ejge-4290	1	30	rate	rate	NOUN
ejge-4290	1	31	:	:	PUNCT
ejge-4290	1	32	application	application	NOUN
ejge-4290	1	33	to	to	ADP
ejge-4290	1	34	hungary	hungary	PROPN
ejge-4290	1	35	áron	áron	PROPN
ejge-4290	1	36	kiss	kiss	PROPN
ejge-4290	1	37	,	,	PUNCT
ejge-4290	1	38	magyar	magyar	PROPN
ejge-4290	1	39	nemzeti	nemzeti	PROPN
ejge-4290	1	40	bank	bank	PROPN
ejge-4290	1	41	(	(	PUNCT
ejge-4290	1	42	central	central	ADJ
ejge-4290	1	43	bank	bank	PROPN
ejge-4290	1	44	of	of	ADP
ejge-4290	1	45	hungary	hungary	PROPN
ejge-4290	1	46	)	)	PUNCT
ejge-4290	1	47	,	,	PUNCT
ejge-4290	1	48	hungary	hungary	PROPN
ejge-4290	1	49	abstract	abstract	VERB
ejge-4290	1	50	the	the	DET
ejge-4290	1	51	paper	paper	NOUN
ejge-4290	1	52	applies	apply	VERB
ejge-4290	1	53	recent	recent	ADJ
ejge-4290	1	54	developments	development	NOUN
ejge-4290	1	55	in	in	ADP
ejge-4290	1	56	the	the	DET
ejge-4290	1	57	theory	theory	NOUN
ejge-4290	1	58	of	of	ADP
ejge-4290	1	59	optimal	optimal	ADJ
ejge-4290	1	60	income	income	NOUN
ejge-4290	1	61	taxation	taxation	NOUN
ejge-4290	1	62	to	to	ADP
ejge-4290	1	63	the	the	DET
ejge-4290	1	64	hungarian	hungarian	ADJ
ejge-4290	1	65	personal	personal	ADJ
ejge-4290	1	66	income	income	NOUN
ejge-4290	1	67	tax	tax	NOUN
ejge-4290	1	68	system	system	NOUN
ejge-4290	1	69	.	.	PUNCT
ejge-4290	2	1	the	the	DET
ejge-4290	2	2	main	main	ADJ
ejge-4290	2	3	conclusion	conclusion	NOUN
ejge-4290	2	4	is	be	AUX
ejge-4290	2	5	that	that	SCONJ
ejge-4290	2	6	the	the	DET
ejge-4290	2	7	optimal	optimal	ADJ
ejge-4290	2	8	top	top	ADJ
ejge-4290	2	9	marginal	marginal	ADJ
ejge-4290	2	10	tax	tax	NOUN
ejge-4290	2	11	rate	rate	NOUN
ejge-4290	2	12	in	in	ADP
ejge-4290	2	13	hungary	hungary	PROPN
ejge-4290	2	14	is	be	AUX
ejge-4290	2	15	likely	likely	ADJ
ejge-4290	2	16	to	to	PART
ejge-4290	2	17	be	be	AUX
ejge-4290	2	18	higher	high	ADJ
ejge-4290	2	19	,	,	PUNCT
ejge-4290	2	20	perhaps	perhaps	ADV
ejge-4290	2	21	substantially	substantially	ADV
ejge-4290	2	22	,	,	PUNCT
ejge-4290	2	23	than	than	ADP
ejge-4290	2	24	the	the	DET
ejge-4290	2	25	actual	actual	ADJ
ejge-4290	2	26	rate	rate	NOUN
ejge-4290	2	27	.	.	PUNCT
ejge-4290	3	1	it	it	PRON
ejge-4290	3	2	is	be	AUX
ejge-4290	3	3	discussed	discuss	VERB
ejge-4290	3	4	how	how	SCONJ
ejge-4290	3	5	this	this	DET
ejge-4290	3	6	result	result	NOUN
ejge-4290	3	7	depends	depend	VERB
ejge-4290	3	8	on	on	ADP
ejge-4290	3	9	the	the	DET
ejge-4290	3	10	parameters	parameter	NOUN
ejge-4290	3	11	describing	describe	VERB
ejge-4290	3	12	labour	labour	NOUN
ejge-4290	3	13	-	-	PUNCT
ejge-4290	3	14	supply	supply	NOUN
ejge-4290	3	15	behaviour	behaviour	NOUN
ejge-4290	3	16	,	,	PUNCT
ejge-4290	3	17	the	the	DET
ejge-4290	3	18	income	income	NOUN
ejge-4290	3	19	distribution	distribution	NOUN
ejge-4290	3	20	,	,	PUNCT
ejge-4290	3	21	and	and	CCONJ
ejge-4290	3	22	the	the	DET
ejge-4290	3	23	redistributive	redistributive	ADJ
ejge-4290	3	24	preferences	preference	NOUN
ejge-4290	3	25	of	of	ADP
ejge-4290	3	26	society	society	NOUN
ejge-4290	3	27	.	.	PUNCT
ejge-4290	4	1	jel	jel	PROPN
ejge-4290	4	2	classification	classification	PROPN
ejge-4290	4	3	h21	h21	NOUN
ejge-4290	4	4	;	;	PUNCT
ejge-4290	4	5	h24	h24	NOUN
ejge-4290	4	6	keywords	keyword	VERB
ejge-4290	4	7	optimal	optimal	ADJ
ejge-4290	4	8	income	income	NOUN
ejge-4290	4	9	taxation	taxation	NOUN
ejge-4290	4	10	;	;	PUNCT
ejge-4290	4	11	top	top	ADJ
ejge-4290	4	12	income	income	NOUN
ejge-4290	4	13	tax	tax	NOUN
ejge-4290	4	14	rate	rate	NOUN
ejge-4290	4	15	;	;	PUNCT
ejge-4290	4	16	hungary	hungary	PROPN
ejge-4290	4	17	;	;	PUNCT
ejge-4290	4	18	emerging	emerge	VERB
ejge-4290	4	19	markets	market	NOUN
ejge-4290	4	20	acknowledgements	acknowledgement	NOUN
ejge-4290	4	21	this	this	DET
ejge-4290	4	22	research	research	NOUN
ejge-4290	4	23	had	have	AUX
ejge-4290	4	24	been	be	AUX
ejge-4290	4	25	conducted	conduct	VERB
ejge-4290	4	26	before	before	SCONJ
ejge-4290	4	27	the	the	DET
ejge-4290	4	28	author	author	NOUN
ejge-4290	4	29	started	start	VERB
ejge-4290	4	30	to	to	PART
ejge-4290	4	31	work	work	VERB
ejge-4290	4	32	at	at	ADP
ejge-4290	4	33	the	the	DET
ejge-4290	4	34	european	european	PROPN
ejge-4290	4	35	commission	commission	PROPN
ejge-4290	4	36	.	.	PUNCT
ejge-4290	5	1	views	view	NOUN
ejge-4290	5	2	and	and	CCONJ
ejge-4290	5	3	opinions	opinion	NOUN
ejge-4290	5	4	expressed	express	VERB
ejge-4290	5	5	in	in	ADP
ejge-4290	5	6	this	this	DET
ejge-4290	5	7	paper	paper	NOUN
ejge-4290	5	8	are	be	AUX
ejge-4290	5	9	those	those	PRON
ejge-4290	5	10	of	of	ADP
ejge-4290	5	11	the	the	DET
ejge-4290	5	12	author	author	NOUN
ejge-4290	5	13	and	and	CCONJ
ejge-4290	5	14	do	do	AUX
ejge-4290	5	15	not	not	PART
ejge-4290	5	16	necessarily	necessarily	ADV
ejge-4290	5	17	represent	represent	VERB
ejge-4290	5	18	those	those	PRON
ejge-4290	5	19	of	of	ADP
ejge-4290	5	20	his	his	PRON
ejge-4290	5	21	past	past	ADJ
ejge-4290	5	22	or	or	CCONJ
ejge-4290	5	23	present	present	ADJ
ejge-4290	5	24	institutions	institution	NOUN
ejge-4290	5	25	.	.	PUNCT
ejge-4290	6	1	the	the	DET
ejge-4290	6	2	author	author	NOUN
ejge-4290	6	3	would	would	AUX
ejge-4290	6	4	like	like	VERB
ejge-4290	6	5	to	to	PART
ejge-4290	6	6	thank	thank	VERB
ejge-4290	6	7	péter	péter	NOUN
ejge-4290	6	8	benczúr	benczúr	NOUN
ejge-4290	6	9	,	,	PUNCT
ejge-4290	6	10	iván	iván	PROPN
ejge-4290	6	11	csaba	csaba	PROPN
ejge-4290	6	12	,	,	PUNCT
ejge-4290	6	13	gábor	gábor	NOUN
ejge-4290	6	14	kátay	kátay	NOUN
ejge-4290	6	15	,	,	PUNCT
ejge-4290	6	16	seminar	seminar	NOUN
ejge-4290	6	17	participants	participant	NOUN
ejge-4290	6	18	at	at	ADP
ejge-4290	6	19	the	the	DET
ejge-4290	6	20	central	central	ADJ
ejge-4290	6	21	bank	bank	PROPN
ejge-4290	6	22	of	of	ADP
ejge-4290	6	23	hungary	hungary	PROPN
ejge-4290	6	24	,	,	PUNCT
ejge-4290	6	25	participants	participant	NOUN
ejge-4290	6	26	of	of	ADP
ejge-4290	6	27	the	the	DET
ejge-4290	6	28	'	'	PUNCT
ejge-4290	6	29	symposium	symposium	NOUN
ejge-4290	6	30	on	on	ADP
ejge-4290	6	31	taxes	taxis	NOUN
ejge-4290	6	32	,	,	PUNCT
ejge-4290	6	33	transfers	transfer	NOUN
ejge-4290	6	34	and	and	CCONJ
ejge-4290	6	35	the	the	DET
ejge-4290	6	36	labour	labour	NOUN
ejge-4290	6	37	market	market	NOUN
ejge-4290	6	38	'	'	PUNCT
ejge-4290	6	39	organised	organise	VERB
ejge-4290	6	40	by	by	ADP
ejge-4290	6	41	mta	mta	PROPN
ejge-4290	6	42	-	-	PUNCT
ejge-4290	6	43	krtkkti	krtkkti	PROPN
ejge-4290	6	44	and	and	CCONJ
ejge-4290	6	45	mnb	mnb	VERB
ejge-4290	6	46	in	in	ADP
ejge-4290	6	47	june	june	PROPN
ejge-4290	6	48	2012	2012	NUM
ejge-4290	6	49	and	and	CCONJ
ejge-4290	6	50	the	the	DET
ejge-4290	6	51	mta	mta	PROPN
ejge-4290	6	52	-	-	PUNCT
ejge-4290	6	53	krtk	krtk	PROPN
ejge-4290	6	54	-	-	PUNCT
ejge-4290	6	55	kti	kti	PROPN
ejge-4290	6	56	conference	conference	NOUN
ejge-4290	6	57	on	on	ADP
ejge-4290	6	58	'	'	PUNCT
ejge-4290	6	59	wages	wage	NOUN
ejge-4290	6	60	,	,	PUNCT
ejge-4290	6	61	taxes	taxis	NOUN
ejge-4290	6	62	and	and	CCONJ
ejge-4290	6	63	transfers	transfer	NOUN
ejge-4290	6	64	'	'	PART
ejge-4290	6	65	,	,	PUNCT
ejge-4290	6	66	held	hold	VERB
ejge-4290	6	67	in	in	ADP
ejge-4290	6	68	szirák	szirák	PROPN
ejge-4290	6	69	,	,	PUNCT
ejge-4290	6	70	november	november	PROPN
ejge-4290	6	71	2012	2012	NUM
ejge-4290	6	72	,	,	PUNCT
ejge-4290	6	73	as	as	ADV
ejge-4290	6	74	well	well	ADV
ejge-4290	6	75	as	as	ADP
ejge-4290	6	76	two	two	NUM
ejge-4290	6	77	anonymous	anonymous	ADJ
ejge-4290	6	78	referees	referee	NOUN
ejge-4290	6	79	and	and	CCONJ
ejge-4290	6	80	the	the	DET
ejge-4290	6	81	editor	editor	NOUN
ejge-4290	6	82	for	for	ADP
ejge-4290	6	83	useful	useful	ADJ
ejge-4290	6	84	comments	comment	NOUN
ejge-4290	6	85	and	and	CCONJ
ejge-4290	6	86	suggestions	suggestion	NOUN
ejge-4290	6	87	.	.	PUNCT
ejge-4290	7	1	any	any	DET
ejge-4290	7	2	remaining	remain	VERB
ejge-4290	7	3	error	error	NOUN
ejge-4290	7	4	or	or	CCONJ
ejge-4290	7	5	omission	omission	NOUN
ejge-4290	7	6	is	be	AUX
ejge-4290	7	7	the	the	DET
ejge-4290	7	8	responsibility	responsibility	NOUN
ejge-4290	7	9	of	of	ADP
ejge-4290	7	10	the	the	DET
ejge-4290	7	11	author	author	NOUN
ejge-4290	7	12	.	.	PUNCT
ejge-4290	8	1	current	current	ADJ
ejge-4290	8	2	affiliation	affiliation	NOUN
ejge-4290	8	3	:	:	PUNCT
ejge-4290	8	4	european	european	PROPN
ejge-4290	8	5	commission	commission	PROPN
ejge-4290	8	6	,	,	PUNCT
ejge-4290	8	7	dg	dg	PROPN
ejge-4290	8	8	ecfin	ecfin	NOUN
ejge-4290	8	9	.	.	PUNCT
ejge-4290	9	1	kiss	kiss	VERB
ejge-4290	9	2	●	●	PUNCT
ejge-4290	9	3	the	the	DET
ejge-4290	9	4	optimal	optimal	ADJ
ejge-4290	9	5	top	top	ADJ
ejge-4290	9	6	marginal	marginal	ADJ
ejge-4290	9	7	tax	tax	NOUN
ejge-4290	9	8	rate	rate	NOUN
ejge-4290	9	9	101	101	NUM
ejge-4290	9	10	introduction	introduction	NOUN
ejge-4290	9	11	there	there	PRON
ejge-4290	9	12	was	be	VERB
ejge-4290	9	13	hardly	hardly	ADV
ejge-4290	9	14	a	a	DET
ejge-4290	9	15	year	year	NOUN
ejge-4290	9	16	in	in	ADP
ejge-4290	9	17	the	the	DET
ejge-4290	9	18	last	last	ADJ
ejge-4290	9	19	decade	decade	NOUN
ejge-4290	9	20	that	that	SCONJ
ejge-4290	9	21	the	the	DET
ejge-4290	9	22	hungarian	hungarian	ADJ
ejge-4290	9	23	personal	personal	ADJ
ejge-4290	9	24	income	income	NOUN
ejge-4290	9	25	tax	tax	NOUN
ejge-4290	9	26	(	(	PUNCT
ejge-4290	9	27	pit	pit	NOUN
ejge-4290	9	28	)	)	PUNCT
ejge-4290	9	29	remained	remain	VERB
ejge-4290	9	30	unchanged	unchanged	ADJ
ejge-4290	9	31	.	.	PUNCT
ejge-4290	10	1	the	the	DET
ejge-4290	10	2	last	last	ADJ
ejge-4290	10	3	three	three	NUM
ejge-4290	10	4	years	year	NOUN
ejge-4290	10	5	saw	see	VERB
ejge-4290	10	6	radical	radical	ADJ
ejge-4290	10	7	changes	change	NOUN
ejge-4290	10	8	,	,	PUNCT
ejge-4290	10	9	including	include	VERB
ejge-4290	10	10	the	the	DET
ejge-4290	10	11	introduction	introduction	NOUN
ejge-4290	10	12	in	in	ADP
ejge-4290	10	13	2011	2011	NUM
ejge-4290	10	14	of	of	ADP
ejge-4290	10	15	a	a	DET
ejge-4290	10	16	flat	flat	ADJ
ejge-4290	10	17	tax	tax	NOUN
ejge-4290	10	18	rate	rate	NOUN
ejge-4290	10	19	.	.	PUNCT
ejge-4290	11	1	the	the	DET
ejge-4290	11	2	current	current	ADJ
ejge-4290	11	3	wave	wave	NOUN
ejge-4290	11	4	of	of	ADP
ejge-4290	11	5	reforms	reform	NOUN
ejge-4290	11	6	is	be	AUX
ejge-4290	11	7	expected	expect	VERB
ejge-4290	11	8	to	to	PART
ejge-4290	11	9	be	be	AUX
ejge-4290	11	10	complete	complete	ADJ
ejge-4290	11	11	in	in	ADP
ejge-4290	11	12	2013	2013	NUM
ejge-4290	11	13	when	when	SCONJ
ejge-4290	11	14	the	the	DET
ejge-4290	11	15	single	single	ADJ
ejge-4290	11	16	pit	pit	NOUN
ejge-4290	11	17	rate	rate	NOUN
ejge-4290	11	18	is	be	AUX
ejge-4290	11	19	16	16	NUM
ejge-4290	11	20	percent	percent	NOUN
ejge-4290	11	21	.	.	PUNCT
ejge-4290	12	1	the	the	DET
ejge-4290	12	2	reforms	reform	NOUN
ejge-4290	12	3	benefited	benefit	VERB
ejge-4290	12	4	different	different	ADJ
ejge-4290	12	5	groups	group	NOUN
ejge-4290	12	6	in	in	ADP
ejge-4290	12	7	different	different	ADJ
ejge-4290	12	8	years	year	NOUN
ejge-4290	12	9	but	but	CCONJ
ejge-4290	12	10	altogether	altogether	ADV
ejge-4290	12	11	they	they	PRON
ejge-4290	12	12	brought	bring	VERB
ejge-4290	12	13	a	a	DET
ejge-4290	12	14	radical	radical	ADJ
ejge-4290	12	15	cut	cut	NOUN
ejge-4290	12	16	in	in	ADP
ejge-4290	12	17	the	the	DET
ejge-4290	12	18	marginal	marginal	ADJ
ejge-4290	12	19	(	(	PUNCT
ejge-4290	12	20	and	and	CCONJ
ejge-4290	12	21	average	average	ADJ
ejge-4290	12	22	)	)	PUNCT
ejge-4290	12	23	tax	tax	NOUN
ejge-4290	12	24	rates	rate	NOUN
ejge-4290	12	25	of	of	ADP
ejge-4290	12	26	high	high	ADJ
ejge-4290	12	27	-	-	PUNCT
ejge-4290	12	28	income	income	NOUN
ejge-4290	12	29	earners	earner	NOUN
ejge-4290	12	30	.	.	PUNCT
ejge-4290	13	1	at	at	ADP
ejge-4290	13	2	the	the	DET
ejge-4290	13	3	same	same	ADJ
ejge-4290	13	4	time	time	NOUN
ejge-4290	13	5	,	,	PUNCT
ejge-4290	13	6	the	the	DET
ejge-4290	13	7	elimination	elimination	NOUN
ejge-4290	13	8	of	of	ADP
ejge-4290	13	9	the	the	DET
ejge-4290	13	10	employee	employee	NOUN
ejge-4290	13	11	tax	tax	NOUN
ejge-4290	13	12	credit	credit	NOUN
ejge-4290	13	13	(	(	PUNCT
ejge-4290	13	14	adójóváírás	adójóváírás	ADJ
ejge-4290	13	15	)	)	PUNCT
ejge-4290	13	16	in	in	ADP
ejge-4290	13	17	2012	2012	NUM
ejge-4290	13	18	brought	bring	VERB
ejge-4290	13	19	an	an	DET
ejge-4290	13	20	increase	increase	NOUN
ejge-4290	13	21	in	in	ADP
ejge-4290	13	22	the	the	DET
ejge-4290	13	23	average	average	ADJ
ejge-4290	13	24	tax	tax	NOUN
ejge-4290	13	25	rate	rate	NOUN
ejge-4290	13	26	of	of	ADP
ejge-4290	13	27	low	low	ADJ
ejge-4290	13	28	and	and	CCONJ
ejge-4290	13	29	middle	middle	ADJ
ejge-4290	13	30	income	income	NOUN
ejge-4290	13	31	earners	earner	NOUN
ejge-4290	13	32	without	without	ADP
ejge-4290	13	33	children	child	NOUN
ejge-4290	13	34	.	.	PUNCT
ejge-4290	14	1	amid	amid	ADP
ejge-4290	14	2	such	such	ADJ
ejge-4290	14	3	frequent	frequent	ADJ
ejge-4290	14	4	and	and	CCONJ
ejge-4290	14	5	radical	radical	ADJ
ejge-4290	14	6	changes	change	NOUN
ejge-4290	14	7	it	it	PRON
ejge-4290	14	8	is	be	AUX
ejge-4290	14	9	important	important	ADJ
ejge-4290	14	10	to	to	PART
ejge-4290	14	11	ask	ask	VERB
ejge-4290	14	12	what	what	PRON
ejge-4290	14	13	,	,	PUNCT
ejge-4290	14	14	if	if	SCONJ
ejge-4290	14	15	anything	anything	PRON
ejge-4290	14	16	,	,	PUNCT
ejge-4290	14	17	economic	economic	ADJ
ejge-4290	14	18	theory	theory	NOUN
ejge-4290	14	19	can	can	AUX
ejge-4290	14	20	say	say	VERB
ejge-4290	14	21	about	about	ADP
ejge-4290	14	22	the	the	DET
ejge-4290	14	23	desired	desire	VERB
ejge-4290	14	24	characteristics	characteristic	NOUN
ejge-4290	14	25	of	of	ADP
ejge-4290	14	26	the	the	DET
ejge-4290	14	27	income	income	NOUN
ejge-4290	14	28	tax	tax	NOUN
ejge-4290	14	29	system	system	NOUN
ejge-4290	14	30	.	.	PUNCT
ejge-4290	15	1	this	this	DET
ejge-4290	15	2	paper	paper	NOUN
ejge-4290	15	3	builds	build	VERB
ejge-4290	15	4	on	on	ADP
ejge-4290	15	5	recent	recent	ADJ
ejge-4290	15	6	developments	development	NOUN
ejge-4290	15	7	of	of	ADP
ejge-4290	15	8	the	the	DET
ejge-4290	15	9	theory	theory	NOUN
ejge-4290	15	10	of	of	ADP
ejge-4290	15	11	optimal	optimal	ADJ
ejge-4290	15	12	income	income	NOUN
ejge-4290	15	13	taxation	taxation	NOUN
ejge-4290	15	14	and	and	CCONJ
ejge-4290	15	15	applies	apply	VERB
ejge-4290	15	16	one	one	NUM
ejge-4290	15	17	of	of	ADP
ejge-4290	15	18	its	its	PRON
ejge-4290	15	19	main	main	ADJ
ejge-4290	15	20	results	result	NOUN
ejge-4290	15	21	to	to	ADP
ejge-4290	15	22	the	the	DET
ejge-4290	15	23	hungarian	hungarian	ADJ
ejge-4290	15	24	tax	tax	NOUN
ejge-4290	15	25	system.1	system.1	VERB
ejge-4290	15	26	the	the	DET
ejge-4290	15	27	foundational	foundational	ADJ
ejge-4290	15	28	work	work	NOUN
ejge-4290	15	29	of	of	ADP
ejge-4290	15	30	the	the	DET
ejge-4290	15	31	theory	theory	NOUN
ejge-4290	15	32	of	of	ADP
ejge-4290	15	33	optimal	optimal	ADJ
ejge-4290	15	34	income	income	NOUN
ejge-4290	15	35	taxation	taxation	NOUN
ejge-4290	15	36	is	be	AUX
ejge-4290	15	37	by	by	ADP
ejge-4290	15	38	mirrlees	mirrlee	NOUN
ejge-4290	15	39	(	(	PUNCT
ejge-4290	15	40	1971	1971	NUM
ejge-4290	15	41	)	)	PUNCT
ejge-4290	15	42	.	.	PUNCT
ejge-4290	16	1	at	at	ADP
ejge-4290	16	2	the	the	DET
ejge-4290	16	3	core	core	NOUN
ejge-4290	16	4	of	of	ADP
ejge-4290	16	5	the	the	DET
ejge-4290	16	6	theory	theory	NOUN
ejge-4290	16	7	is	be	AUX
ejge-4290	16	8	the	the	DET
ejge-4290	16	9	insight	insight	NOUN
ejge-4290	16	10	that	that	SCONJ
ejge-4290	16	11	while	while	SCONJ
ejge-4290	16	12	society	society	NOUN
ejge-4290	16	13	(	(	PUNCT
ejge-4290	16	14	or	or	CCONJ
ejge-4290	16	15	a	a	DET
ejge-4290	16	16	government	government	NOUN
ejge-4290	16	17	making	make	VERB
ejge-4290	16	18	policy	policy	NOUN
ejge-4290	16	19	to	to	PART
ejge-4290	16	20	implement	implement	VERB
ejge-4290	16	21	the	the	DET
ejge-4290	16	22	preferences	preference	NOUN
ejge-4290	16	23	of	of	ADP
ejge-4290	16	24	society2	society2	NOUN
ejge-4290	16	25	)	)	PUNCT
ejge-4290	16	26	would	would	AUX
ejge-4290	16	27	like	like	VERB
ejge-4290	16	28	to	to	PART
ejge-4290	16	29	redistribute	redistribute	VERB
ejge-4290	16	30	income	income	NOUN
ejge-4290	16	31	from	from	ADP
ejge-4290	16	32	high	high	ADJ
ejge-4290	16	33	earners	earner	NOUN
ejge-4290	16	34	to	to	ADP
ejge-4290	16	35	low	low	ADJ
ejge-4290	16	36	earners	earner	NOUN
ejge-4290	16	37	,	,	PUNCT
ejge-4290	16	38	redistribution	redistribution	NOUN
ejge-4290	16	39	dampens	dampen	VERB
ejge-4290	16	40	the	the	DET
ejge-4290	16	41	work	work	NOUN
ejge-4290	16	42	incentives	incentive	NOUN
ejge-4290	16	43	of	of	ADP
ejge-4290	16	44	both	both	CCONJ
ejge-4290	16	45	high	high	ADJ
ejge-4290	16	46	and	and	CCONJ
ejge-4290	16	47	low	low	ADJ
ejge-4290	16	48	earners	earner	NOUN
ejge-4290	16	49	.	.	PUNCT
ejge-4290	17	1	the	the	DET
ejge-4290	17	2	optimal	optimal	ADJ
ejge-4290	17	3	tax	tax	NOUN
ejge-4290	17	4	policy	policy	NOUN
ejge-4290	17	5	thus	thus	ADV
ejge-4290	17	6	reflects	reflect	VERB
ejge-4290	17	7	a	a	DET
ejge-4290	17	8	balance	balance	NOUN
ejge-4290	17	9	between	between	ADP
ejge-4290	17	10	redistribution	redistribution	NOUN
ejge-4290	17	11	and	and	CCONJ
ejge-4290	17	12	incentives	incentive	NOUN
ejge-4290	17	13	or	or	CCONJ
ejge-4290	17	14	,	,	PUNCT
ejge-4290	17	15	in	in	ADP
ejge-4290	17	16	other	other	ADJ
ejge-4290	17	17	words	word	NOUN
ejge-4290	17	18	,	,	PUNCT
ejge-4290	17	19	between	between	ADP
ejge-4290	17	20	the	the	DET
ejge-4290	17	21	principles	principle	NOUN
ejge-4290	17	22	of	of	ADP
ejge-4290	17	23	‘	'	PUNCT
ejge-4290	17	24	equity	equity	NOUN
ejge-4290	17	25	’	'	PUNCT
ejge-4290	17	26	and	and	CCONJ
ejge-4290	17	27	‘	'	PUNCT
ejge-4290	17	28	efficiency	efficiency	NOUN
ejge-4290	17	29	’	'	PUNCT
ejge-4290	17	30	.	.	PUNCT
ejge-4290	18	1	while	while	SCONJ
ejge-4290	18	2	mirrlees	mirrlee	NOUN
ejge-4290	18	3	’	'	PUNCT
ejge-4290	18	4	work	work	NOUN
ejge-4290	18	5	was	be	AUX
ejge-4290	18	6	very	very	ADV
ejge-4290	18	7	influential	influential	ADJ
ejge-4290	18	8	in	in	ADP
ejge-4290	18	9	economic	economic	ADJ
ejge-4290	18	10	theory	theory	NOUN
ejge-4290	18	11	,	,	PUNCT
ejge-4290	18	12	results	result	NOUN
ejge-4290	18	13	derived	derive	VERB
ejge-4290	18	14	from	from	ADP
ejge-4290	18	15	optimal	optimal	ADJ
ejge-4290	18	16	income	income	NOUN
ejge-4290	18	17	tax	tax	NOUN
ejge-4290	18	18	theory	theory	NOUN
ejge-4290	18	19	were	be	AUX
ejge-4290	18	20	not	not	PART
ejge-4290	18	21	seen	see	VERB
ejge-4290	18	22	as	as	ADP
ejge-4290	18	23	being	be	AUX
ejge-4290	18	24	of	of	ADP
ejge-4290	18	25	much	much	ADJ
ejge-4290	18	26	practical	practical	ADJ
ejge-4290	18	27	guidance	guidance	NOUN
ejge-4290	18	28	to	to	ADP
ejge-4290	18	29	tax	tax	NOUN
ejge-4290	18	30	policy	policy	NOUN
ejge-4290	18	31	.	.	PUNCT
ejge-4290	19	1	this	this	PRON
ejge-4290	19	2	changed	change	VERB
ejge-4290	19	3	with	with	ADP
ejge-4290	19	4	the	the	DET
ejge-4290	19	5	work	work	NOUN
ejge-4290	19	6	of	of	ADP
ejge-4290	19	7	saez	saez	PROPN
ejge-4290	19	8	(	(	PUNCT
ejge-4290	19	9	2001	2001	NUM
ejge-4290	19	10	)	)	PUNCT
ejge-4290	19	11	.	.	PUNCT
ejge-4290	20	1	saez	saez	PROPN
ejge-4290	20	2	,	,	PUNCT
ejge-4290	20	3	building	build	VERB
ejge-4290	20	4	on	on	ADP
ejge-4290	20	5	work	work	NOUN
ejge-4290	20	6	by	by	ADP
ejge-4290	20	7	diamond	diamond	NOUN
ejge-4290	20	8	(	(	PUNCT
ejge-4290	20	9	1998	1998	NUM
ejge-4290	20	10	)	)	PUNCT
ejge-4290	20	11	,	,	PUNCT
ejge-4290	20	12	was	be	AUX
ejge-4290	20	13	able	able	ADJ
ejge-4290	20	14	to	to	PART
ejge-4290	20	15	express	express	VERB
ejge-4290	20	16	the	the	DET
ejge-4290	20	17	results	result	NOUN
ejge-4290	20	18	of	of	ADP
ejge-4290	20	19	the	the	DET
ejge-4290	20	20	theory	theory	NOUN
ejge-4290	20	21	as	as	ADP
ejge-4290	20	22	functions	function	NOUN
ejge-4290	20	23	of	of	ADP
ejge-4290	20	24	estimable	estimable	ADJ
ejge-4290	20	25	parameters	parameter	NOUN
ejge-4290	20	26	.	.	PUNCT
ejge-4290	21	1	the	the	DET
ejge-4290	21	2	relevant	relevant	ADJ
ejge-4290	21	3	parameters	parameter	NOUN
ejge-4290	21	4	include	include	VERB
ejge-4290	21	5	those	those	PRON
ejge-4290	21	6	that	that	PRON
ejge-4290	21	7	describe	describe	VERB
ejge-4290	21	8	the	the	DET
ejge-4290	21	9	shape	shape	NOUN
ejge-4290	21	10	of	of	ADP
ejge-4290	21	11	the	the	DET
ejge-4290	21	12	income	income	NOUN
ejge-4290	21	13	distribution	distribution	NOUN
ejge-4290	21	14	and	and	CCONJ
ejge-4290	21	15	those	those	PRON
ejge-4290	21	16	that	that	PRON
ejge-4290	21	17	describe	describe	VERB
ejge-4290	21	18	how	how	SCONJ
ejge-4290	21	19	sensitively	sensitively	ADV
ejge-4290	21	20	people	people	NOUN
ejge-4290	21	21	’s	’s	PART
ejge-4290	21	22	earnings	earning	NOUN
ejge-4290	21	23	react	react	NOUN
ejge-4290	21	24	to	to	ADP
ejge-4290	21	25	changes	change	NOUN
ejge-4290	21	26	in	in	ADP
ejge-4290	21	27	the	the	DET
ejge-4290	21	28	tax	tax	NOUN
ejge-4290	21	29	rates	rate	NOUN
ejge-4290	21	30	.	.	PUNCT
ejge-4290	22	1	even	even	ADV
ejge-4290	22	2	after	after	ADP
ejge-4290	22	3	these	these	DET
ejge-4290	22	4	developments	development	NOUN
ejge-4290	22	5	it	it	PRON
ejge-4290	22	6	should	should	AUX
ejge-4290	22	7	not	not	PART
ejge-4290	22	8	be	be	AUX
ejge-4290	22	9	expected	expect	VERB
ejge-4290	22	10	that	that	SCONJ
ejge-4290	22	11	the	the	DET
ejge-4290	22	12	theory	theory	NOUN
ejge-4290	22	13	gives	give	VERB
ejge-4290	22	14	unequivocal	unequivocal	ADJ
ejge-4290	22	15	answers	answer	NOUN
ejge-4290	22	16	to	to	ADP
ejge-4290	22	17	all	all	DET
ejge-4290	22	18	tax	tax	NOUN
ejge-4290	22	19	policy	policy	NOUN
ejge-4290	22	20	questions	question	NOUN
ejge-4290	22	21	.	.	PUNCT
ejge-4290	23	1	one	one	NUM
ejge-4290	23	2	reason	reason	NOUN
ejge-4290	23	3	is	be	AUX
ejge-4290	23	4	that	that	SCONJ
ejge-4290	23	5	the	the	DET
ejge-4290	23	6	optimal	optimal	ADJ
ejge-4290	23	7	income	income	NOUN
ejge-4290	23	8	tax	tax	NOUN
ejge-4290	23	9	schedule	schedule	NOUN
ejge-4290	23	10	depends	depend	VERB
ejge-4290	23	11	on	on	ADP
ejge-4290	23	12	the	the	DET
ejge-4290	23	13	revenue	revenue	NOUN
ejge-4290	23	14	to	to	PART
ejge-4290	23	15	be	be	AUX
ejge-4290	23	16	achieved	achieve	VERB
ejge-4290	23	17	,	,	PUNCT
ejge-4290	23	18	which	which	PRON
ejge-4290	23	19	in	in	ADP
ejge-4290	23	20	turn	turn	NOUN
ejge-4290	23	21	depends	depend	VERB
ejge-4290	23	22	on	on	ADP
ejge-4290	23	23	the	the	DET
ejge-4290	23	24	desired	desire	VERB
ejge-4290	23	25	level	level	NOUN
ejge-4290	23	26	of	of	ADP
ejge-4290	23	27	government	government	NOUN
ejge-4290	23	28	expenditures	expenditure	NOUN
ejge-4290	23	29	and	and	CCONJ
ejge-4290	23	30	on	on	ADP
ejge-4290	23	31	how	how	SCONJ
ejge-4290	23	32	distortionary	distortionary	ADJ
ejge-4290	23	33	alternative	alternative	ADJ
ejge-4290	23	34	taxes	taxis	NOUN
ejge-4290	23	35	are	be	AUX
ejge-4290	23	36	relative	relative	ADJ
ejge-4290	23	37	to	to	ADP
ejge-4290	23	38	the	the	DET
ejge-4290	23	39	pit	pit	NOUN
ejge-4290	23	40	.	.	PUNCT
ejge-4290	24	1	the	the	DET
ejge-4290	24	2	other	other	ADJ
ejge-4290	24	3	important	important	ADJ
ejge-4290	24	4	reason	reason	NOUN
ejge-4290	24	5	is	be	AUX
ejge-4290	24	6	that	that	SCONJ
ejge-4290	24	7	the	the	DET
ejge-4290	24	8	optimal	optimal	ADJ
ejge-4290	24	9	tax	tax	NOUN
ejge-4290	24	10	system	system	NOUN
ejge-4290	24	11	depends	depend	VERB
ejge-4290	24	12	on	on	ADP
ejge-4290	24	13	the	the	DET
ejge-4290	24	14	strength	strength	NOUN
ejge-4290	24	15	of	of	ADP
ejge-4290	24	16	the	the	DET
ejge-4290	24	17	redistributive	redistributive	ADJ
ejge-4290	24	18	preferences	preference	NOUN
ejge-4290	24	19	of	of	ADP
ejge-4290	24	20	society	society	NOUN
ejge-4290	24	21	.	.	PUNCT
ejge-4290	25	1	an	an	DET
ejge-4290	25	2	applied	apply	VERB
ejge-4290	25	3	optimal	optimal	ADJ
ejge-4290	25	4	taxation	taxation	NOUN
ejge-4290	25	5	model	model	NOUN
ejge-4290	25	6	needs	need	VERB
ejge-4290	25	7	those	those	DET
ejge-4290	25	8	preferences	preference	NOUN
ejge-4290	25	9	as	as	ADP
ejge-4290	25	10	inputs	input	NOUN
ejge-4290	25	11	to	to	PART
ejge-4290	25	12	derive	derive	VERB
ejge-4290	25	13	optimal	optimal	ADJ
ejge-4290	25	14	tax	tax	NOUN
ejge-4290	25	15	rates	rate	NOUN
ejge-4290	25	16	.	.	PUNCT
ejge-4290	26	1	the	the	DET
ejge-4290	26	2	theory	theory	NOUN
ejge-4290	26	3	of	of	ADP
ejge-4290	26	4	optimal	optimal	ADJ
ejge-4290	26	5	income	income	NOUN
ejge-4290	26	6	taxation	taxation	NOUN
ejge-4290	26	7	can	can	AUX
ejge-4290	26	8	provide	provide	VERB
ejge-4290	26	9	useful	useful	ADJ
ejge-4290	26	10	qualitative	qualitative	ADJ
ejge-4290	26	11	guidance	guidance	NOUN
ejge-4290	26	12	for	for	ADP
ejge-4290	26	13	tax	tax	NOUN
ejge-4290	26	14	policy	policy	NOUN
ejge-4290	26	15	because	because	SCONJ
ejge-4290	26	16	some	some	PRON
ejge-4290	26	17	of	of	ADP
ejge-4290	26	18	its	its	PRON
ejge-4290	26	19	results	result	NOUN
ejge-4290	26	20	do	do	AUX
ejge-4290	26	21	not	not	PART
ejge-4290	26	22	depend	depend	VERB
ejge-4290	26	23	on	on	ADP
ejge-4290	26	24	these	these	DET
ejge-4290	26	25	important	important	ADJ
ejge-4290	26	26	(	(	PUNCT
ejge-4290	26	27	but	but	CCONJ
ejge-4290	26	28	uncertain	uncertain	ADJ
ejge-4290	26	29	)	)	PUNCT
ejge-4290	26	30	factors	factor	NOUN
ejge-4290	26	31	.	.	PUNCT
ejge-4290	27	1	it	it	PRON
ejge-4290	27	2	is	be	AUX
ejge-4290	27	3	even	even	ADV
ejge-4290	27	4	possible	possible	ADJ
ejge-4290	27	5	,	,	PUNCT
ejge-4290	27	6	under	under	ADP
ejge-4290	27	7	relatively	relatively	ADV
ejge-4290	27	8	unrestrictive	unrestrictive	ADJ
ejge-4290	27	9	assumptions	assumption	NOUN
ejge-4290	27	10	,	,	PUNCT
ejge-4290	27	11	to	to	PART
ejge-4290	27	12	derive	derive	VERB
ejge-4290	27	13	even	even	ADV
ejge-4290	27	14	quantitative	quantitative	ADJ
ejge-4290	27	15	guidance	guidance	NOUN
ejge-4290	27	16	with	with	ADP
ejge-4290	27	17	respect	respect	NOUN
ejge-4290	27	18	to	to	ADP
ejge-4290	27	19	the	the	DET
ejge-4290	27	20	top	top	ADJ
ejge-4290	27	21	marginal	marginal	ADJ
ejge-4290	27	22	tax	tax	NOUN
ejge-4290	27	23	rate	rate	NOUN
ejge-4290	27	24	.	.	PUNCT
ejge-4290	28	1	this	this	DET
ejge-4290	28	2	paper	paper	NOUN
ejge-4290	28	3	follows	follow	VERB
ejge-4290	28	4	two	two	NUM
ejge-4290	28	5	recent	recent	ADJ
ejge-4290	28	6	studies	study	NOUN
ejge-4290	28	7	that	that	PRON
ejge-4290	28	8	provide	provide	VERB
ejge-4290	28	9	examples	example	NOUN
ejge-4290	28	10	of	of	ADP
ejge-4290	28	11	how	how	SCONJ
ejge-4290	28	12	to	to	PART
ejge-4290	28	13	use	use	VERB
ejge-4290	28	14	the	the	DET
ejge-4290	28	15	theory	theory	NOUN
ejge-4290	28	16	of	of	ADP
ejge-4290	28	17	optimal	optimal	ADJ
ejge-4290	28	18	taxation	taxation	NOUN
ejge-4290	28	19	to	to	PART
ejge-4290	28	20	derive	derive	VERB
ejge-4290	28	21	recommendations	recommendation	NOUN
ejge-4290	28	22	for	for	ADP
ejge-4290	28	23	tax	tax	NOUN
ejge-4290	28	24	policy	policy	NOUN
ejge-4290	28	25	.	.	PUNCT
ejge-4290	29	1	the	the	DET
ejge-4290	29	2	first	first	ADJ
ejge-4290	29	3	of	of	ADP
ejge-4290	29	4	these	these	DET
ejge-4290	29	5	studies	study	NOUN
ejge-4290	29	6	,	,	PUNCT
ejge-4290	29	7	by	by	ADP
ejge-4290	29	8	brewer	brewer	NOUN
ejge-4290	29	9	et	et	PROPN
ejge-4290	29	10	al	al	PROPN
ejge-4290	29	11	.	.	PROPN
ejge-4290	29	12	(	(	PUNCT
ejge-4290	29	13	2010	2010	NUM
ejge-4290	29	14	)	)	PUNCT
ejge-4290	29	15	was	be	AUX
ejge-4290	29	16	prepared	prepare	VERB
ejge-4290	29	17	in	in	ADP
ejge-4290	29	18	the	the	DET
ejge-4290	29	19	framework	framework	NOUN
ejge-4290	29	20	of	of	ADP
ejge-4290	29	21	the	the	DET
ejge-4290	29	22	mirrlees	mirrlee	NOUN
ejge-4290	29	23	review	review	PROPN
ejge-4290	29	24	,	,	PUNCT
ejge-4290	29	25	a	a	DET
ejge-4290	29	26	detailed	detailed	ADJ
ejge-4290	29	27	review	review	NOUN
ejge-4290	29	28	of	of	ADP
ejge-4290	29	29	the	the	DET
ejge-4290	29	30	uk	uk	PROPN
ejge-4290	29	31	tax	tax	NOUN
ejge-4290	29	32	system	system	NOUN
ejge-4290	29	33	by	by	ADP
ejge-4290	29	34	an	an	DET
ejge-4290	29	35	international	international	ADJ
ejge-4290	29	36	group	group	NOUN
ejge-4290	29	37	of	of	ADP
ejge-4290	29	38	researchers	researcher	NOUN
ejge-4290	29	39	coordinated	coordinate	VERB
ejge-4290	29	40	by	by	ADP
ejge-4290	29	41	the	the	DET
ejge-4290	29	42	institute	institute	NOUN
ejge-4290	29	43	for	for	ADP
ejge-4290	29	44	fiscal	fiscal	ADJ
ejge-4290	29	45	studies	study	NOUN
ejge-4290	29	46	.	.	PUNCT
ejge-4290	30	1	the	the	DET
ejge-4290	30	2	second	second	ADJ
ejge-4290	30	3	study	study	NOUN
ejge-4290	30	4	,	,	PUNCT
ejge-4290	30	5	by	by	ADP
ejge-4290	30	6	1	1	NUM
ejge-4290	30	7	an	an	DET
ejge-4290	30	8	earlier	early	ADJ
ejge-4290	30	9	version	version	NOUN
ejge-4290	30	10	of	of	ADP
ejge-4290	30	11	the	the	DET
ejge-4290	30	12	paper	paper	NOUN
ejge-4290	30	13	appeared	appear	VERB
ejge-4290	30	14	as	as	ADP
ejge-4290	30	15	a	a	DET
ejge-4290	30	16	discussion	discussion	NOUN
ejge-4290	30	17	paper	paper	NOUN
ejge-4290	30	18	(	(	PUNCT
ejge-4290	30	19	kiss	kiss	VERB
ejge-4290	30	20	2013	2013	NUM
ejge-4290	30	21	)	)	PUNCT
ejge-4290	30	22	.	.	PUNCT
ejge-4290	31	1	that	that	DET
ejge-4290	31	2	version	version	NOUN
ejge-4290	31	3	had	have	VERB
ejge-4290	31	4	a	a	DET
ejge-4290	31	5	somewhat	somewhat	ADV
ejge-4290	31	6	broader	broad	ADJ
ejge-4290	31	7	focus	focus	NOUN
ejge-4290	31	8	,	,	PUNCT
ejge-4290	31	9	also	also	ADV
ejge-4290	31	10	surveying	survey	VERB
ejge-4290	31	11	theoretical	theoretical	ADJ
ejge-4290	31	12	results	result	NOUN
ejge-4290	31	13	about	about	ADP
ejge-4290	31	14	the	the	DET
ejge-4290	31	15	optimal	optimal	ADJ
ejge-4290	31	16	lower	low	ADJ
ejge-4290	31	17	tax	tax	NOUN
ejge-4290	31	18	rates	rate	NOUN
ejge-4290	31	19	.	.	PUNCT
ejge-4290	32	1	some	some	DET
ejge-4290	32	2	results	result	NOUN
ejge-4290	32	3	of	of	ADP
ejge-4290	32	4	the	the	DET
ejge-4290	32	5	analysis	analysis	NOUN
ejge-4290	32	6	have	have	AUX
ejge-4290	32	7	been	be	AUX
ejge-4290	32	8	discussed	discuss	VERB
ejge-4290	32	9	in	in	ADP
ejge-4290	32	10	the	the	DET
ejge-4290	32	11	survey	survey	NOUN
ejge-4290	32	12	article	article	NOUN
ejge-4290	32	13	of	of	ADP
ejge-4290	32	14	benczúr	benczúr	PROPN
ejge-4290	32	15	,	,	PUNCT
ejge-4290	32	16	kiss	kiss	VERB
ejge-4290	32	17	and	and	CCONJ
ejge-4290	32	18	mosberger	mosberger	NOUN
ejge-4290	32	19	(	(	PUNCT
ejge-4290	32	20	2013	2013	NUM
ejge-4290	32	21	)	)	PUNCT
ejge-4290	32	22	.	.	PUNCT
ejge-4290	33	1	2	2	NUM
ejge-4290	33	2	in	in	ADP
ejge-4290	33	3	the	the	DET
ejge-4290	33	4	paper	paper	NOUN
ejge-4290	33	5	‘	'	PUNCT
ejge-4290	33	6	society	society	NOUN
ejge-4290	33	7	’	'	PUNCT
ejge-4290	33	8	and	and	CCONJ
ejge-4290	33	9	‘	'	PUNCT
ejge-4290	33	10	government	government	NOUN
ejge-4290	33	11	’	'	PUNCT
ejge-4290	33	12	is	be	AUX
ejge-4290	33	13	used	use	VERB
ejge-4290	33	14	interchangeably	interchangeably	ADV
ejge-4290	33	15	.	.	PUNCT
ejge-4290	34	1	the	the	DET
ejge-4290	34	2	analysis	analysis	NOUN
ejge-4290	34	3	abstracts	abstract	VERB
ejge-4290	34	4	from	from	ADP
ejge-4290	34	5	the	the	DET
ejge-4290	34	6	mechanisms	mechanism	NOUN
ejge-4290	34	7	of	of	ADP
ejge-4290	34	8	policy	policy	NOUN
ejge-4290	34	9	formation	formation	NOUN
ejge-4290	34	10	and	and	CCONJ
ejge-4290	34	11	the	the	DET
ejge-4290	34	12	political	political	ADJ
ejge-4290	34	13	process	process	NOUN
ejge-4290	34	14	and	and	CCONJ
ejge-4290	34	15	adopts	adopt	VERB
ejge-4290	34	16	the	the	DET
ejge-4290	34	17	approach	approach	NOUN
ejge-4290	34	18	of	of	ADP
ejge-4290	34	19	classical	classical	ADJ
ejge-4290	34	20	public	public	ADJ
ejge-4290	34	21	economics	economic	NOUN
ejge-4290	34	22	in	in	ADP
ejge-4290	34	23	which	which	PRON
ejge-4290	34	24	society	society	NOUN
ejge-4290	34	25	(	(	PUNCT
ejge-4290	34	26	or	or	CCONJ
ejge-4290	34	27	the	the	DET
ejge-4290	34	28	government	government	NOUN
ejge-4290	34	29	)	)	PUNCT
ejge-4290	34	30	is	be	AUX
ejge-4290	34	31	searching	search	VERB
ejge-4290	34	32	for	for	ADP
ejge-4290	34	33	the	the	DET
ejge-4290	34	34	best	good	ADJ
ejge-4290	34	35	solution	solution	NOUN
ejge-4290	34	36	for	for	ADP
ejge-4290	34	37	a	a	DET
ejge-4290	34	38	given	give	VERB
ejge-4290	34	39	problem	problem	NOUN
ejge-4290	34	40	.	.	PUNCT
ejge-4290	35	1	clearly	clearly	ADV
ejge-4290	35	2	,	,	PUNCT
ejge-4290	35	3	the	the	DET
ejge-4290	35	4	political	political	ADJ
ejge-4290	35	5	economy	economy	NOUN
ejge-4290	35	6	aspect	aspect	NOUN
ejge-4290	35	7	is	be	AUX
ejge-4290	35	8	important	important	ADJ
ejge-4290	35	9	in	in	ADP
ejge-4290	35	10	the	the	DET
ejge-4290	35	11	real	real	ADJ
ejge-4290	35	12	world	world	NOUN
ejge-4290	35	13	but	but	CCONJ
ejge-4290	35	14	it	it	PRON
ejge-4290	35	15	is	be	AUX
ejge-4290	35	16	not	not	PART
ejge-4290	35	17	in	in	ADP
ejge-4290	35	18	the	the	DET
ejge-4290	35	19	focus	focus	NOUN
ejge-4290	35	20	of	of	ADP
ejge-4290	35	21	this	this	DET
ejge-4290	35	22	paper	paper	NOUN
ejge-4290	35	23	.	.	PUNCT
ejge-4290	36	1	european	european	PROPN
ejge-4290	36	2	journal	journal	PROPN
ejge-4290	36	3	of	of	ADP
ejge-4290	36	4	government	government	NOUN
ejge-4290	36	5	and	and	CCONJ
ejge-4290	36	6	economics	economic	NOUN
ejge-4290	36	7	2(2	2(2	NUM
ejge-4290	36	8	)	)	PUNCT
ejge-4290	36	9	102	102	NUM
ejge-4290	36	10	diamond	diamond	NOUN
ejge-4290	36	11	and	and	CCONJ
ejge-4290	36	12	saez	saez	PROPN
ejge-4290	36	13	(	(	PUNCT
ejge-4290	36	14	2011	2011	NUM
ejge-4290	36	15	)	)	PUNCT
ejge-4290	36	16	,	,	PUNCT
ejge-4290	36	17	describes	describe	VERB
ejge-4290	36	18	three	three	NUM
ejge-4290	36	19	broad	broad	ADJ
ejge-4290	36	20	principles	principle	NOUN
ejge-4290	36	21	that	that	PRON
ejge-4290	36	22	can	can	AUX
ejge-4290	36	23	be	be	AUX
ejge-4290	36	24	derived	derive	VERB
ejge-4290	36	25	from	from	ADP
ejge-4290	36	26	the	the	DET
ejge-4290	36	27	theory	theory	NOUN
ejge-4290	36	28	and	and	CCONJ
ejge-4290	36	29	discusses	discuss	VERB
ejge-4290	36	30	them	they	PRON
ejge-4290	36	31	in	in	ADP
ejge-4290	36	32	the	the	DET
ejge-4290	36	33	context	context	NOUN
ejge-4290	36	34	of	of	ADP
ejge-4290	36	35	current	current	ADJ
ejge-4290	36	36	us	us	PROPN
ejge-4290	36	37	tax	tax	NOUN
ejge-4290	36	38	policy.3	policy.3	NOUN
ejge-4290	37	1	this	this	DET
ejge-4290	37	2	paper	paper	NOUN
ejge-4290	37	3	applies	apply	VERB
ejge-4290	37	4	one	one	NUM
ejge-4290	37	5	result	result	NOUN
ejge-4290	37	6	of	of	ADP
ejge-4290	37	7	the	the	DET
ejge-4290	37	8	literature	literature	NOUN
ejge-4290	37	9	to	to	ADP
ejge-4290	37	10	the	the	DET
ejge-4290	37	11	hungarian	hungarian	ADJ
ejge-4290	37	12	context	context	NOUN
ejge-4290	37	13	,	,	PUNCT
ejge-4290	37	14	suggesting	suggest	VERB
ejge-4290	37	15	that	that	SCONJ
ejge-4290	37	16	high	high	ADJ
ejge-4290	37	17	marginal	marginal	ADJ
ejge-4290	37	18	tax	tax	NOUN
ejge-4290	37	19	rates	rate	NOUN
ejge-4290	37	20	for	for	ADP
ejge-4290	37	21	top	top	ADJ
ejge-4290	37	22	earners	earner	NOUN
ejge-4290	37	23	can	can	AUX
ejge-4290	37	24	be	be	AUX
ejge-4290	37	25	optimal	optimal	ADJ
ejge-4290	37	26	.	.	PUNCT
ejge-4290	38	1	the	the	DET
ejge-4290	38	2	result	result	NOUN
ejge-4290	38	3	is	be	AUX
ejge-4290	38	4	based	base	VERB
ejge-4290	38	5	on	on	ADP
ejge-4290	38	6	the	the	DET
ejge-4290	38	7	observation	observation	NOUN
ejge-4290	38	8	,	,	PUNCT
ejge-4290	38	9	made	make	VERB
ejge-4290	38	10	by	by	ADP
ejge-4290	38	11	saez	saez	PROPN
ejge-4290	38	12	(	(	PUNCT
ejge-4290	38	13	2001	2001	NUM
ejge-4290	38	14	)	)	PUNCT
ejge-4290	38	15	,	,	PUNCT
ejge-4290	38	16	that	that	SCONJ
ejge-4290	38	17	the	the	DET
ejge-4290	38	18	optimal	optimal	ADJ
ejge-4290	38	19	top	top	ADJ
ejge-4290	38	20	marginal	marginal	ADJ
ejge-4290	38	21	tax	tax	NOUN
ejge-4290	38	22	rate	rate	NOUN
ejge-4290	38	23	can	can	AUX
ejge-4290	38	24	be	be	AUX
ejge-4290	38	25	expressed	express	VERB
ejge-4290	38	26	,	,	PUNCT
ejge-4290	38	27	under	under	ADP
ejge-4290	38	28	general	general	ADJ
ejge-4290	38	29	assumptions	assumption	NOUN
ejge-4290	38	30	,	,	PUNCT
ejge-4290	38	31	by	by	ADP
ejge-4290	38	32	just	just	ADV
ejge-4290	38	33	three	three	NUM
ejge-4290	38	34	parameters	parameter	NOUN
ejge-4290	38	35	:	:	PUNCT
ejge-4290	38	36	a	a	DET
ejge-4290	38	37	parameter	parameter	NOUN
ejge-4290	38	38	describing	describe	VERB
ejge-4290	38	39	the	the	DET
ejge-4290	38	40	shape	shape	NOUN
ejge-4290	38	41	of	of	ADP
ejge-4290	38	42	the	the	DET
ejge-4290	38	43	top	top	NOUN
ejge-4290	38	44	of	of	ADP
ejge-4290	38	45	the	the	DET
ejge-4290	38	46	income	income	NOUN
ejge-4290	38	47	distribution	distribution	NOUN
ejge-4290	38	48	,	,	PUNCT
ejge-4290	38	49	a	a	DET
ejge-4290	38	50	behavioural	behavioural	ADJ
ejge-4290	38	51	elasticity	elasticity	NOUN
ejge-4290	38	52	expressing	express	VERB
ejge-4290	38	53	how	how	SCONJ
ejge-4290	38	54	sensitively	sensitively	ADV
ejge-4290	38	55	high	high	ADJ
ejge-4290	38	56	-	-	PUNCT
ejge-4290	38	57	income	income	NOUN
ejge-4290	38	58	taxpayers	taxpayer	NOUN
ejge-4290	38	59	react	react	VERB
ejge-4290	38	60	to	to	ADP
ejge-4290	38	61	changes	change	NOUN
ejge-4290	38	62	in	in	ADP
ejge-4290	38	63	the	the	DET
ejge-4290	38	64	marginal	marginal	ADJ
ejge-4290	38	65	tax	tax	NOUN
ejge-4290	38	66	rate	rate	NOUN
ejge-4290	38	67	and	and	CCONJ
ejge-4290	38	68	,	,	PUNCT
ejge-4290	38	69	finally	finally	ADV
ejge-4290	38	70	,	,	PUNCT
ejge-4290	38	71	a	a	DET
ejge-4290	38	72	parameter	parameter	NOUN
ejge-4290	38	73	that	that	PRON
ejge-4290	38	74	expresses	express	VERB
ejge-4290	38	75	the	the	DET
ejge-4290	38	76	social	social	ADJ
ejge-4290	38	77	value	value	NOUN
ejge-4290	38	78	of	of	ADP
ejge-4290	38	79	an	an	DET
ejge-4290	38	80	additional	additional	ADJ
ejge-4290	38	81	dollar	dollar	NOUN
ejge-4290	38	82	kept	keep	VERB
ejge-4290	38	83	by	by	ADP
ejge-4290	38	84	a	a	DET
ejge-4290	38	85	top	top	ADJ
ejge-4290	38	86	earner	earner	NOUN
ejge-4290	38	87	,	,	PUNCT
ejge-4290	38	88	expressed	express	VERB
ejge-4290	38	89	in	in	ADP
ejge-4290	38	90	terms	term	NOUN
ejge-4290	38	91	of	of	ADP
ejge-4290	38	92	public	public	ADJ
ejge-4290	38	93	funds	fund	NOUN
ejge-4290	38	94	.	.	PUNCT
ejge-4290	39	1	the	the	DET
ejge-4290	39	2	first	first	ADJ
ejge-4290	39	3	two	two	NUM
ejge-4290	39	4	of	of	ADP
ejge-4290	39	5	these	these	DET
ejge-4290	39	6	parameters	parameter	NOUN
ejge-4290	39	7	can	can	AUX
ejge-4290	39	8	be	be	AUX
ejge-4290	39	9	estimated	estimate	VERB
ejge-4290	39	10	,	,	PUNCT
ejge-4290	39	11	while	while	SCONJ
ejge-4290	39	12	the	the	DET
ejge-4290	39	13	third	third	ADJ
ejge-4290	39	14	parameter	parameter	NOUN
ejge-4290	39	15	is	be	AUX
ejge-4290	39	16	the	the	DET
ejge-4290	39	17	function	function	NOUN
ejge-4290	39	18	of	of	ADP
ejge-4290	39	19	the	the	DET
ejge-4290	39	20	preferences	preference	NOUN
ejge-4290	39	21	of	of	ADP
ejge-4290	39	22	society	society	NOUN
ejge-4290	39	23	.	.	PUNCT
ejge-4290	40	1	brewer	brewer	NOUN
ejge-4290	40	2	et	et	PROPN
ejge-4290	40	3	al	al	PROPN
ejge-4290	40	4	.	.	PROPN
ejge-4290	40	5	(	(	PUNCT
ejge-4290	40	6	2010	2010	NUM
ejge-4290	40	7	)	)	PUNCT
ejge-4290	40	8	and	and	CCONJ
ejge-4290	40	9	diamond	diamond	NOUN
ejge-4290	40	10	and	and	CCONJ
ejge-4290	40	11	saez	saez	PROPN
ejge-4290	40	12	(	(	PUNCT
ejge-4290	40	13	2011	2011	NUM
ejge-4290	40	14	)	)	PUNCT
ejge-4290	40	15	argue	argue	VERB
ejge-4290	40	16	that	that	SCONJ
ejge-4290	40	17	the	the	DET
ejge-4290	40	18	social	social	ADJ
ejge-4290	40	19	marginal	marginal	ADJ
ejge-4290	40	20	value	value	NOUN
ejge-4290	40	21	of	of	ADP
ejge-4290	40	22	an	an	DET
ejge-4290	40	23	additional	additional	ADJ
ejge-4290	40	24	dollar	dollar	NOUN
ejge-4290	40	25	kept	keep	VERB
ejge-4290	40	26	by	by	ADP
ejge-4290	40	27	a	a	DET
ejge-4290	40	28	top	top	ADJ
ejge-4290	40	29	earner	earner	NOUN
ejge-4290	40	30	(	(	PUNCT
ejge-4290	40	31	an	an	DET
ejge-4290	40	32	individual	individual	NOUN
ejge-4290	40	33	belonging	belong	VERB
ejge-4290	40	34	to	to	ADP
ejge-4290	40	35	the	the	DET
ejge-4290	40	36	top	top	ADJ
ejge-4290	40	37	1	1	NUM
ejge-4290	40	38	percent	percent	NOUN
ejge-4290	40	39	of	of	ADP
ejge-4290	40	40	earners	earner	NOUN
ejge-4290	40	41	in	in	ADP
ejge-4290	40	42	their	their	PRON
ejge-4290	40	43	definition	definition	NOUN
ejge-4290	40	44	)	)	PUNCT
ejge-4290	40	45	is	be	AUX
ejge-4290	40	46	close	close	ADJ
ejge-4290	40	47	to	to	ADP
ejge-4290	40	48	zero	zero	NUM
ejge-4290	40	49	.	.	PUNCT
ejge-4290	41	1	this	this	PRON
ejge-4290	41	2	can	can	AUX
ejge-4290	41	3	be	be	AUX
ejge-4290	41	4	valid	valid	ADJ
ejge-4290	41	5	on	on	ADP
ejge-4290	41	6	a	a	DET
ejge-4290	41	7	utilitarian	utilitarian	ADJ
ejge-4290	41	8	basis	basis	NOUN
ejge-4290	41	9	(	(	PUNCT
ejge-4290	41	10	where	where	SCONJ
ejge-4290	41	11	the	the	DET
ejge-4290	41	12	welfare	welfare	NOUN
ejge-4290	41	13	of	of	ADP
ejge-4290	41	14	every	every	DET
ejge-4290	41	15	citizen	citizen	NOUN
ejge-4290	41	16	is	be	AUX
ejge-4290	41	17	equally	equally	ADV
ejge-4290	41	18	important	important	ADJ
ejge-4290	41	19	to	to	ADP
ejge-4290	41	20	the	the	DET
ejge-4290	41	21	government	government	NOUN
ejge-4290	41	22	)	)	PUNCT
ejge-4290	41	23	if	if	SCONJ
ejge-4290	41	24	an	an	DET
ejge-4290	41	25	extra	extra	ADJ
ejge-4290	41	26	dollar	dollar	NOUN
ejge-4290	41	27	of	of	ADP
ejge-4290	41	28	income	income	NOUN
ejge-4290	41	29	adds	add	VERB
ejge-4290	41	30	to	to	ADP
ejge-4290	41	31	the	the	DET
ejge-4290	41	32	welfare	welfare	NOUN
ejge-4290	41	33	of	of	ADP
ejge-4290	41	34	a	a	DET
ejge-4290	41	35	high	high	ADJ
ejge-4290	41	36	earner	earner	NOUN
ejge-4290	41	37	much	much	ADV
ejge-4290	41	38	less	less	ADJ
ejge-4290	41	39	than	than	ADP
ejge-4290	41	40	to	to	ADP
ejge-4290	41	41	the	the	DET
ejge-4290	41	42	welfare	welfare	NOUN
ejge-4290	41	43	of	of	ADP
ejge-4290	41	44	a	a	DET
ejge-4290	41	45	low	low	ADJ
ejge-4290	41	46	earner	earner	NOUN
ejge-4290	41	47	(	(	PUNCT
ejge-4290	41	48	or	or	CCONJ
ejge-4290	41	49	,	,	PUNCT
ejge-4290	41	50	more	more	ADV
ejge-4290	41	51	precisely	precisely	ADV
ejge-4290	41	52	,	,	PUNCT
ejge-4290	41	53	if	if	SCONJ
ejge-4290	41	54	the	the	DET
ejge-4290	41	55	marginal	marginal	ADJ
ejge-4290	41	56	utility	utility	NOUN
ejge-4290	41	57	of	of	ADP
ejge-4290	41	58	consumption	consumption	NOUN
ejge-4290	41	59	declines	decline	VERB
ejge-4290	41	60	to	to	ADP
ejge-4290	41	61	zero	zero	NUM
ejge-4290	41	62	at	at	ADP
ejge-4290	41	63	very	very	ADV
ejge-4290	41	64	high	high	ADJ
ejge-4290	41	65	incomes	income	NOUN
ejge-4290	41	66	)	)	PUNCT
ejge-4290	41	67	.	.	PUNCT
ejge-4290	42	1	in	in	ADP
ejge-4290	42	2	this	this	DET
ejge-4290	42	3	case	case	NOUN
ejge-4290	42	4	,	,	PUNCT
ejge-4290	42	5	the	the	DET
ejge-4290	42	6	optimal	optimal	ADJ
ejge-4290	42	7	top	top	ADJ
ejge-4290	42	8	marginal	marginal	ADJ
ejge-4290	42	9	tax	tax	NOUN
ejge-4290	42	10	rate	rate	NOUN
ejge-4290	42	11	is	be	AUX
ejge-4290	42	12	equal	equal	ADJ
ejge-4290	42	13	to	to	ADP
ejge-4290	42	14	the	the	DET
ejge-4290	42	15	top	top	ADJ
ejge-4290	42	16	rate	rate	NOUN
ejge-4290	42	17	that	that	PRON
ejge-4290	42	18	maximises	maximise	VERB
ejge-4290	42	19	government	government	NOUN
ejge-4290	42	20	revenue	revenue	NOUN
ejge-4290	42	21	.	.	PUNCT
ejge-4290	43	1	the	the	DET
ejge-4290	43	2	utilitarian	utilitarian	ADJ
ejge-4290	43	3	interpretation	interpretation	NOUN
ejge-4290	43	4	is	be	AUX
ejge-4290	43	5	appealing	appeal	VERB
ejge-4290	43	6	because	because	SCONJ
ejge-4290	43	7	then	then	ADV
ejge-4290	43	8	the	the	DET
ejge-4290	43	9	question	question	NOUN
ejge-4290	43	10	of	of	ADP
ejge-4290	43	11	optimality	optimality	NOUN
ejge-4290	43	12	is	be	AUX
ejge-4290	43	13	viewed	view	VERB
ejge-4290	43	14	from	from	ADP
ejge-4290	43	15	the	the	DET
ejge-4290	43	16	hypothetical	hypothetical	ADJ
ejge-4290	43	17	perspective	perspective	NOUN
ejge-4290	43	18	of	of	ADP
ejge-4290	43	19	a	a	DET
ejge-4290	43	20	not	not	PART
ejge-4290	43	21	-	-	PUNCT
ejge-4290	43	22	yet	yet	ADV
ejge-4290	43	23	-	-	PUNCT
ejge-4290	43	24	born	bear	VERB
ejge-4290	43	25	individual	individual	NOUN
ejge-4290	43	26	,	,	PUNCT
ejge-4290	43	27	‘	'	PUNCT
ejge-4290	43	28	from	from	ADP
ejge-4290	43	29	behind	behind	ADP
ejge-4290	43	30	the	the	DET
ejge-4290	43	31	veil	veil	NOUN
ejge-4290	43	32	of	of	ADP
ejge-4290	43	33	ignorance	ignorance	NOUN
ejge-4290	43	34	’	'	PUNCT
ejge-4290	43	35	,	,	PUNCT
ejge-4290	43	36	who	who	PRON
ejge-4290	43	37	expects	expect	VERB
ejge-4290	43	38	her	she	PRON
ejge-4290	43	39	earning	earn	VERB
ejge-4290	43	40	capacity	capacity	NOUN
ejge-4290	43	41	to	to	PART
ejge-4290	43	42	be	be	AUX
ejge-4290	43	43	a	a	DET
ejge-4290	43	44	random	random	ADJ
ejge-4290	43	45	draw	draw	NOUN
ejge-4290	43	46	from	from	ADP
ejge-4290	43	47	the	the	DET
ejge-4290	43	48	empirical	empirical	ADJ
ejge-4290	43	49	income	income	NOUN
ejge-4290	43	50	distribution	distribution	NOUN
ejge-4290	43	51	.	.	PUNCT
ejge-4290	44	1	this	this	DET
ejge-4290	44	2	individual	individual	NOUN
ejge-4290	44	3	prefers	prefer	VERB
ejge-4290	44	4	a	a	DET
ejge-4290	44	5	tax	tax	NOUN
ejge-4290	44	6	system	system	NOUN
ejge-4290	44	7	that	that	PRON
ejge-4290	44	8	maximises	maximise	VERB
ejge-4290	44	9	her	she	PRON
ejge-4290	44	10	expected	expect	VERB
ejge-4290	44	11	utility	utility	NOUN
ejge-4290	44	12	over	over	ADP
ejge-4290	44	13	the	the	DET
ejge-4290	44	14	possible	possible	ADJ
ejge-4290	44	15	levels	level	NOUN
ejge-4290	44	16	of	of	ADP
ejge-4290	44	17	earning	earn	VERB
ejge-4290	44	18	capacity	capacity	NOUN
ejge-4290	44	19	she	she	PRON
ejge-4290	44	20	could	could	AUX
ejge-4290	44	21	be	be	AUX
ejge-4290	44	22	assigned	assign	VERB
ejge-4290	44	23	in	in	ADP
ejge-4290	44	24	the	the	DET
ejge-4290	44	25	‘	'	PUNCT
ejge-4290	44	26	birth	birth	NOUN
ejge-4290	44	27	-	-	PUNCT
ejge-4290	44	28	lottery	lottery	NOUN
ejge-4290	44	29	’	'	PUNCT
ejge-4290	44	30	.	.	PUNCT
ejge-4290	45	1	the	the	DET
ejge-4290	45	2	present	present	ADJ
ejge-4290	45	3	paper	paper	NOUN
ejge-4290	45	4	derives	derive	VERB
ejge-4290	45	5	the	the	DET
ejge-4290	45	6	formula	formula	NOUN
ejge-4290	45	7	for	for	ADP
ejge-4290	45	8	the	the	DET
ejge-4290	45	9	optimal	optimal	ADJ
ejge-4290	45	10	top	top	ADJ
ejge-4290	45	11	marginal	marginal	ADJ
ejge-4290	45	12	tax	tax	NOUN
ejge-4290	45	13	rate	rate	NOUN
ejge-4290	45	14	and	and	CCONJ
ejge-4290	45	15	evaluates	evaluate	VERB
ejge-4290	45	16	it	it	PRON
ejge-4290	45	17	for	for	ADP
ejge-4290	45	18	hungary	hungary	PROPN
ejge-4290	45	19	for	for	ADP
ejge-4290	45	20	alternative	alternative	ADJ
ejge-4290	45	21	values	value	NOUN
ejge-4290	45	22	of	of	ADP
ejge-4290	45	23	the	the	DET
ejge-4290	45	24	social	social	ADJ
ejge-4290	45	25	-	-	PUNCT
ejge-4290	45	26	marginal	marginal	ADJ
ejge-4290	45	27	-	-	PUNCT
ejge-4290	45	28	value	value	NOUN
ejge-4290	45	29	parameter	parameter	NOUN
ejge-4290	45	30	(	(	PUNCT
ejge-4290	45	31	zero	zero	NUM
ejge-4290	45	32	as	as	ADV
ejge-4290	45	33	well	well	ADV
ejge-4290	45	34	as	as	ADP
ejge-4290	45	35	non	non	ADJ
ejge-4290	45	36	-	-	ADJ
ejge-4290	45	37	zero	zero	NUM
ejge-4290	45	38	)	)	PUNCT
ejge-4290	45	39	.	.	PUNCT
ejge-4290	46	1	the	the	DET
ejge-4290	46	2	calculations	calculation	NOUN
ejge-4290	46	3	suggest	suggest	VERB
ejge-4290	46	4	that	that	SCONJ
ejge-4290	46	5	the	the	DET
ejge-4290	46	6	revenuemaximising	revenuemaximise	VERB
ejge-4290	46	7	top	top	ADJ
ejge-4290	46	8	marginal	marginal	ADJ
ejge-4290	46	9	tax	tax	NOUN
ejge-4290	46	10	rate	rate	NOUN
ejge-4290	46	11	is	be	AUX
ejge-4290	46	12	higher	high	ADJ
ejge-4290	46	13	than	than	ADP
ejge-4290	46	14	the	the	DET
ejge-4290	46	15	current	current	ADJ
ejge-4290	46	16	top	top	ADJ
ejge-4290	46	17	marginal	marginal	ADJ
ejge-4290	46	18	tax	tax	NOUN
ejge-4290	46	19	rate	rate	NOUN
ejge-4290	46	20	:	:	PUNCT
ejge-4290	46	21	the	the	DET
ejge-4290	46	22	revenue	revenue	NOUN
ejge-4290	46	23	-	-	PUNCT
ejge-4290	46	24	maximising	maximise	VERB
ejge-4290	46	25	top	top	ADJ
ejge-4290	46	26	marginal	marginal	ADJ
ejge-4290	46	27	pit	pit	NOUN
ejge-4290	46	28	rate	rate	NOUN
ejge-4290	46	29	is	be	AUX
ejge-4290	46	30	estimated	estimate	VERB
ejge-4290	46	31	to	to	PART
ejge-4290	46	32	be	be	AUX
ejge-4290	46	33	about	about	ADV
ejge-4290	46	34	30	30	NUM
ejge-4290	46	35	percent	percent	NOUN
ejge-4290	46	36	(	(	PUNCT
ejge-4290	46	37	or	or	CCONJ
ejge-4290	46	38	about	about	ADV
ejge-4290	46	39	40	40	NUM
ejge-4290	46	40	percent	percent	NOUN
ejge-4290	46	41	if	if	SCONJ
ejge-4290	46	42	pension	pension	NOUN
ejge-4290	46	43	contributions	contribution	NOUN
ejge-4290	46	44	were	be	AUX
ejge-4290	46	45	capped	cap	VERB
ejge-4290	46	46	)	)	PUNCT
ejge-4290	46	47	.	.	PUNCT
ejge-4290	47	1	it	it	PRON
ejge-4290	47	2	is	be	AUX
ejge-4290	47	3	discussed	discuss	VERB
ejge-4290	47	4	how	how	SCONJ
ejge-4290	47	5	the	the	DET
ejge-4290	47	6	optimal	optimal	ADJ
ejge-4290	47	7	top	top	ADJ
ejge-4290	47	8	marginal	marginal	ADJ
ejge-4290	47	9	tax	tax	NOUN
ejge-4290	47	10	rate	rate	NOUN
ejge-4290	47	11	may	may	AUX
ejge-4290	47	12	depend	depend	VERB
ejge-4290	47	13	on	on	ADP
ejge-4290	47	14	the	the	DET
ejge-4290	47	15	definition	definition	NOUN
ejge-4290	47	16	of	of	ADP
ejge-4290	47	17	top	top	ADJ
ejge-4290	47	18	incomes	income	NOUN
ejge-4290	47	19	and	and	CCONJ
ejge-4290	47	20	on	on	ADP
ejge-4290	47	21	the	the	DET
ejge-4290	47	22	social	social	ADJ
ejge-4290	47	23	-	-	PUNCT
ejge-4290	47	24	marginal	marginal	ADJ
ejge-4290	47	25	-	-	PUNCT
ejge-4290	47	26	value	value	NOUN
ejge-4290	47	27	parameter	parameter	NOUN
ejge-4290	47	28	.	.	PUNCT
ejge-4290	48	1	the	the	DET
ejge-4290	48	2	optimal	optimal	ADJ
ejge-4290	48	3	top	top	ADJ
ejge-4290	48	4	marginal	marginal	ADJ
ejge-4290	48	5	tax	tax	NOUN
ejge-4290	48	6	rate	rate	NOUN
ejge-4290	48	7	is	be	AUX
ejge-4290	48	8	shown	show	VERB
ejge-4290	48	9	to	to	PART
ejge-4290	48	10	be	be	AUX
ejge-4290	48	11	lower	low	ADJ
ejge-4290	48	12	,	,	PUNCT
ejge-4290	48	13	although	although	SCONJ
ejge-4290	48	14	not	not	PART
ejge-4290	48	15	dramatically	dramatically	ADV
ejge-4290	48	16	,	,	PUNCT
ejge-4290	48	17	than	than	ADP
ejge-4290	48	18	the	the	DET
ejge-4290	48	19	revenue	revenue	NOUN
ejge-4290	48	20	-	-	PUNCT
ejge-4290	48	21	maximising	maximise	VERB
ejge-4290	48	22	rate	rate	NOUN
ejge-4290	48	23	if	if	SCONJ
ejge-4290	48	24	plausible	plausible	ADJ
ejge-4290	48	25	non	non	ADJ
ejge-4290	48	26	-	-	ADJ
ejge-4290	48	27	zero	zero	ADJ
ejge-4290	48	28	values	value	NOUN
ejge-4290	48	29	are	be	AUX
ejge-4290	48	30	chosen	choose	VERB
ejge-4290	48	31	for	for	ADP
ejge-4290	48	32	the	the	DET
ejge-4290	48	33	parameter	parameter	NOUN
ejge-4290	48	34	expressing	express	VERB
ejge-4290	48	35	the	the	DET
ejge-4290	48	36	social	social	ADJ
ejge-4290	48	37	marginal	marginal	ADJ
ejge-4290	48	38	value	value	NOUN
ejge-4290	48	39	of	of	ADP
ejge-4290	48	40	a	a	DET
ejge-4290	48	41	dollar	dollar	NOUN
ejge-4290	48	42	kept	keep	VERB
ejge-4290	48	43	by	by	ADP
ejge-4290	48	44	a	a	DET
ejge-4290	48	45	top	top	ADJ
ejge-4290	48	46	earner	earner	NOUN
ejge-4290	48	47	.	.	PUNCT
ejge-4290	49	1	fiscal	fiscal	ADJ
ejge-4290	49	2	effects	effect	NOUN
ejge-4290	49	3	of	of	ADP
ejge-4290	49	4	hypothetical	hypothetical	ADJ
ejge-4290	49	5	tax	tax	NOUN
ejge-4290	49	6	reforms	reform	NOUN
ejge-4290	49	7	that	that	PRON
ejge-4290	49	8	are	be	AUX
ejge-4290	49	9	consistent	consistent	ADJ
ejge-4290	49	10	with	with	ADP
ejge-4290	49	11	these	these	DET
ejge-4290	49	12	results	result	NOUN
ejge-4290	49	13	are	be	AUX
ejge-4290	49	14	simulated	simulate	VERB
ejge-4290	49	15	.	.	PUNCT
ejge-4290	50	1	the	the	DET
ejge-4290	50	2	rest	rest	NOUN
ejge-4290	50	3	of	of	ADP
ejge-4290	50	4	the	the	DET
ejge-4290	50	5	paper	paper	NOUN
ejge-4290	50	6	is	be	AUX
ejge-4290	50	7	organised	organise	VERB
ejge-4290	50	8	as	as	SCONJ
ejge-4290	50	9	follows	follow	VERB
ejge-4290	50	10	.	.	PUNCT
ejge-4290	51	1	the	the	DET
ejge-4290	51	2	next	next	ADJ
ejge-4290	51	3	section	section	NOUN
ejge-4290	51	4	derives	derive	VERB
ejge-4290	51	5	the	the	DET
ejge-4290	51	6	theoretical	theoretical	ADJ
ejge-4290	51	7	formulae	formulae	NOUN
ejge-4290	51	8	for	for	ADP
ejge-4290	51	9	the	the	DET
ejge-4290	51	10	revenue	revenue	NOUN
ejge-4290	51	11	-	-	PUNCT
ejge-4290	51	12	maximising	maximise	VERB
ejge-4290	51	13	and	and	CCONJ
ejge-4290	51	14	optimal	optimal	ADJ
ejge-4290	51	15	top	top	ADJ
ejge-4290	51	16	marginal	marginal	ADJ
ejge-4290	51	17	tax	tax	NOUN
ejge-4290	51	18	rates	rate	NOUN
ejge-4290	51	19	.	.	PUNCT
ejge-4290	52	1	section	section	NOUN
ejge-4290	52	2	3	3	NUM
ejge-4290	52	3	evaluates	evaluate	VERB
ejge-4290	52	4	the	the	DET
ejge-4290	52	5	theoretical	theoretical	ADJ
ejge-4290	52	6	benchmarks	benchmark	NOUN
ejge-4290	52	7	in	in	ADP
ejge-4290	52	8	the	the	DET
ejge-4290	52	9	hungarian	hungarian	ADJ
ejge-4290	52	10	case	case	NOUN
ejge-4290	52	11	.	.	PUNCT
ejge-4290	53	1	section	section	NOUN
ejge-4290	53	2	4	4	NUM
ejge-4290	53	3	compares	compare	VERB
ejge-4290	53	4	these	these	DET
ejge-4290	53	5	benchmarks	benchmark	NOUN
ejge-4290	53	6	to	to	ADP
ejge-4290	53	7	recent	recent	ADJ
ejge-4290	53	8	actual	actual	ADJ
ejge-4290	53	9	top	top	ADJ
ejge-4290	53	10	marginal	marginal	ADJ
ejge-4290	53	11	tax	tax	NOUN
ejge-4290	53	12	rates	rate	NOUN
ejge-4290	53	13	in	in	ADP
ejge-4290	53	14	hungary	hungary	PROPN
ejge-4290	53	15	,	,	PUNCT
ejge-4290	53	16	derives	derive	VERB
ejge-4290	53	17	conclusions	conclusion	NOUN
ejge-4290	53	18	for	for	ADP
ejge-4290	53	19	policy	policy	NOUN
ejge-4290	53	20	,	,	PUNCT
ejge-4290	53	21	and	and	CCONJ
ejge-4290	53	22	surveys	survey	NOUN
ejge-4290	53	23	alternative	alternative	ADJ
ejge-4290	53	24	considerations	consideration	NOUN
ejge-4290	53	25	not	not	PART
ejge-4290	53	26	taken	take	VERB
ejge-4290	53	27	into	into	ADP
ejge-4290	53	28	account	account	NOUN
ejge-4290	53	29	in	in	ADP
ejge-4290	53	30	the	the	DET
ejge-4290	53	31	baseline	baseline	NOUN
ejge-4290	53	32	analysis	analysis	NOUN
ejge-4290	53	33	.	.	PUNCT
ejge-4290	54	1	section	section	NOUN
ejge-4290	54	2	5	5	NUM
ejge-4290	54	3	concludes	conclude	VERB
ejge-4290	54	4	.	.	PUNCT
ejge-4290	55	1	the	the	DET
ejge-4290	55	2	optimal	optimal	ADJ
ejge-4290	55	3	top	top	ADJ
ejge-4290	55	4	marginal	marginal	ADJ
ejge-4290	55	5	tax	tax	NOUN
ejge-4290	55	6	rate	rate	NOUN
ejge-4290	55	7	:	:	PUNCT
ejge-4290	55	8	theory	theory	NOUN
ejge-4290	55	9	the	the	DET
ejge-4290	55	10	surprising	surprising	ADJ
ejge-4290	55	11	result	result	NOUN
ejge-4290	55	12	that	that	SCONJ
ejge-4290	55	13	optimal	optimal	ADJ
ejge-4290	55	14	tax	tax	NOUN
ejge-4290	55	15	theory	theory	NOUN
ejge-4290	55	16	can	can	AUX
ejge-4290	55	17	be	be	AUX
ejge-4290	55	18	used	use	VERB
ejge-4290	55	19	to	to	PART
ejge-4290	55	20	give	give	VERB
ejge-4290	55	21	quantitative	quantitative	ADJ
ejge-4290	55	22	guidance	guidance	NOUN
ejge-4290	55	23	about	about	ADP
ejge-4290	55	24	the	the	DET
ejge-4290	55	25	top	top	ADJ
ejge-4290	55	26	marginal	marginal	ADJ
ejge-4290	55	27	tax	tax	NOUN
ejge-4290	55	28	rate	rate	NOUN
ejge-4290	55	29	was	be	AUX
ejge-4290	55	30	first	first	ADV
ejge-4290	55	31	derived	derive	VERB
ejge-4290	55	32	by	by	ADP
ejge-4290	55	33	saez	saez	PROPN
ejge-4290	55	34	(	(	PUNCT
ejge-4290	55	35	2001	2001	NUM
ejge-4290	55	36	)	)	PUNCT
ejge-4290	55	37	.	.	PUNCT
ejge-4290	56	1	the	the	DET
ejge-4290	56	2	methodology	methodology	NOUN
ejge-4290	56	3	has	have	AUX
ejge-4290	56	4	since	since	ADV
ejge-4290	56	5	been	be	AUX
ejge-4290	56	6	used	use	VERB
ejge-4290	56	7	to	to	PART
ejge-4290	56	8	analyse	analyse	VERB
ejge-4290	56	9	whether	whether	SCONJ
ejge-4290	56	10	actual	actual	ADJ
ejge-4290	56	11	top	top	ADJ
ejge-4290	56	12	marginal	marginal	ADJ
ejge-4290	56	13	tax	tax	NOUN
ejge-4290	56	14	rates	rate	NOUN
ejge-4290	56	15	in	in	ADP
ejge-4290	56	16	the	the	DET
ejge-4290	56	17	us	us	PROPN
ejge-4290	56	18	(	(	PUNCT
ejge-4290	56	19	diamond	diamond	PROPN
ejge-4290	56	20	and	and	CCONJ
ejge-4290	56	21	saez	saez	PROPN
ejge-4290	56	22	,	,	PUNCT
ejge-4290	56	23	2011	2011	NUM
ejge-4290	56	24	)	)	PUNCT
ejge-4290	56	25	and	and	CCONJ
ejge-4290	56	26	the	the	DET
ejge-4290	56	27	uk	uk	PROPN
ejge-4290	56	28	(	(	PUNCT
ejge-4290	56	29	brewer	brewer	PROPN
ejge-4290	56	30	et	et	PROPN
ejge-4290	56	31	al	al	PROPN
ejge-4290	56	32	.	.	PROPN
ejge-4290	56	33	,	,	PUNCT
ejge-4290	56	34	2010	2010	NUM
ejge-4290	56	35	)	)	PUNCT
ejge-4290	56	36	are	be	AUX
ejge-4290	56	37	in	in	ADP
ejge-4290	56	38	line	line	NOUN
ejge-4290	56	39	3	3	NUM
ejge-4290	56	40	in	in	ADP
ejge-4290	56	41	recent	recent	ADJ
ejge-4290	56	42	papers	paper	NOUN
ejge-4290	56	43	,	,	PUNCT
ejge-4290	56	44	similar	similar	ADJ
ejge-4290	56	45	approaches	approach	NOUN
ejge-4290	56	46	have	have	AUX
ejge-4290	56	47	been	be	AUX
ejge-4290	56	48	applied	apply	VERB
ejge-4290	56	49	to	to	ADP
ejge-4290	56	50	germany	germany	PROPN
ejge-4290	56	51	by	by	ADP
ejge-4290	56	52	bach	bach	PROPN
ejge-4290	56	53	et	et	PROPN
ejge-4290	56	54	al	al	PROPN
ejge-4290	56	55	.	.	PROPN
ejge-4290	57	1	(	(	PUNCT
ejge-4290	57	2	2012	2012	NUM
ejge-4290	57	3	)	)	PUNCT
ejge-4290	57	4	and	and	CCONJ
ejge-4290	57	5	finland	finland	PROPN
ejge-4290	57	6	by	by	ADP
ejge-4290	57	7	riihelä	riihelä	PROPN
ejge-4290	57	8	et	et	PROPN
ejge-4290	57	9	al	al	PROPN
ejge-4290	57	10	.	.	PROPN
ejge-4290	58	1	(	(	PUNCT
ejge-4290	58	2	2013	2013	NUM
ejge-4290	58	3	)	)	PUNCT
ejge-4290	58	4	.	.	PUNCT
ejge-4290	59	1	kiss	kiss	VERB
ejge-4290	59	2	●	●	PUNCT
ejge-4290	59	3	the	the	DET
ejge-4290	59	4	optimal	optimal	ADJ
ejge-4290	59	5	top	top	ADJ
ejge-4290	59	6	marginal	marginal	ADJ
ejge-4290	59	7	tax	tax	NOUN
ejge-4290	59	8	rate	rate	NOUN
ejge-4290	59	9	103	103	NUM
ejge-4290	59	10	with	with	ADP
ejge-4290	59	11	the	the	DET
ejge-4290	59	12	optimal	optimal	ADJ
ejge-4290	59	13	tax	tax	NOUN
ejge-4290	59	14	rates	rate	NOUN
ejge-4290	59	15	derived	derive	VERB
ejge-4290	59	16	from	from	ADP
ejge-4290	59	17	theory	theory	NOUN
ejge-4290	59	18	.	.	PUNCT
ejge-4290	60	1	this	this	DET
ejge-4290	60	2	section	section	NOUN
ejge-4290	60	3	follows	follow	VERB
ejge-4290	60	4	these	these	DET
ejge-4290	60	5	studies	study	NOUN
ejge-4290	60	6	to	to	PART
ejge-4290	60	7	derive	derive	VERB
ejge-4290	60	8	the	the	DET
ejge-4290	60	9	simple	simple	ADJ
ejge-4290	60	10	formula	formula	NOUN
ejge-4290	60	11	for	for	ADP
ejge-4290	60	12	the	the	DET
ejge-4290	60	13	optimal	optimal	ADJ
ejge-4290	60	14	top	top	ADJ
ejge-4290	60	15	marginal	marginal	ADJ
ejge-4290	60	16	tax	tax	NOUN
ejge-4290	60	17	rate	rate	NOUN
ejge-4290	60	18	,	,	PUNCT
ejge-4290	60	19	evaluates	evaluate	VERB
ejge-4290	60	20	the	the	DET
ejge-4290	60	21	formula	formula	NOUN
ejge-4290	60	22	for	for	ADP
ejge-4290	60	23	the	the	DET
ejge-4290	60	24	hungarian	hungarian	ADJ
ejge-4290	60	25	tax	tax	NOUN
ejge-4290	60	26	system	system	NOUN
ejge-4290	60	27	,	,	PUNCT
ejge-4290	60	28	and	and	CCONJ
ejge-4290	60	29	compares	compare	VERB
ejge-4290	60	30	the	the	DET
ejge-4290	60	31	resulting	result	VERB
ejge-4290	60	32	tax	tax	NOUN
ejge-4290	60	33	rate	rate	NOUN
ejge-4290	60	34	with	with	ADP
ejge-4290	60	35	actual	actual	ADJ
ejge-4290	60	36	top	top	ADJ
ejge-4290	60	37	marginal	marginal	ADJ
ejge-4290	60	38	tax	tax	NOUN
ejge-4290	60	39	rates	rate	NOUN
ejge-4290	60	40	of	of	ADP
ejge-4290	60	41	recent	recent	ADJ
ejge-4290	60	42	years	year	NOUN
ejge-4290	60	43	.	.	PUNCT
ejge-4290	61	1	the	the	DET
ejge-4290	61	2	presentation	presentation	NOUN
ejge-4290	61	3	of	of	ADP
ejge-4290	61	4	the	the	DET
ejge-4290	61	5	theoretical	theoretical	ADJ
ejge-4290	61	6	background	background	NOUN
ejge-4290	61	7	follows	follow	VERB
ejge-4290	61	8	brewer	brewer	PROPN
ejge-4290	61	9	et	et	PROPN
ejge-4290	61	10	al	al	PROPN
ejge-4290	61	11	.	.	PROPN
ejge-4290	62	1	(	(	PUNCT
ejge-4290	62	2	2010	2010	NUM
ejge-4290	62	3	)	)	PUNCT
ejge-4290	62	4	.	.	PUNCT
ejge-4290	63	1	before	before	ADP
ejge-4290	63	2	setting	set	VERB
ejge-4290	63	3	out	out	ADP
ejge-4290	63	4	to	to	PART
ejge-4290	63	5	derive	derive	VERB
ejge-4290	63	6	the	the	DET
ejge-4290	63	7	formula	formula	NOUN
ejge-4290	63	8	for	for	ADP
ejge-4290	63	9	the	the	DET
ejge-4290	63	10	optimal	optimal	ADJ
ejge-4290	63	11	top	top	ADJ
ejge-4290	63	12	marginal	marginal	ADJ
ejge-4290	63	13	tax	tax	NOUN
ejge-4290	63	14	rate	rate	NOUN
ejge-4290	63	15	,	,	PUNCT
ejge-4290	63	16	it	it	PRON
ejge-4290	63	17	should	should	AUX
ejge-4290	63	18	be	be	AUX
ejge-4290	63	19	clarified	clarify	VERB
ejge-4290	63	20	what	what	PRON
ejge-4290	63	21	is	be	AUX
ejge-4290	63	22	meant	mean	VERB
ejge-4290	63	23	by	by	ADP
ejge-4290	63	24	‘	'	PUNCT
ejge-4290	63	25	top	top	ADJ
ejge-4290	63	26	’	'	PUNCT
ejge-4290	63	27	incomes	income	NOUN
ejge-4290	63	28	.	.	PUNCT
ejge-4290	64	1	diamond	diamond	NOUN
ejge-4290	64	2	and	and	CCONJ
ejge-4290	64	3	saez	saez	PROPN
ejge-4290	64	4	(	(	PUNCT
ejge-4290	64	5	2011	2011	NUM
ejge-4290	64	6	)	)	PUNCT
ejge-4290	64	7	defines	define	VERB
ejge-4290	64	8	top	top	ADJ
ejge-4290	64	9	incomes	income	NOUN
ejge-4290	64	10	as	as	ADP
ejge-4290	64	11	the	the	DET
ejge-4290	64	12	top	top	ADJ
ejge-4290	64	13	1	1	NUM
ejge-4290	64	14	percent	percent	NOUN
ejge-4290	64	15	of	of	ADP
ejge-4290	64	16	the	the	DET
ejge-4290	64	17	income	income	NOUN
ejge-4290	64	18	distribution	distribution	NOUN
ejge-4290	64	19	.	.	PUNCT
ejge-4290	65	1	in	in	ADP
ejge-4290	65	2	this	this	DET
ejge-4290	65	3	paper	paper	NOUN
ejge-4290	65	4	it	it	PRON
ejge-4290	65	5	is	be	AUX
ejge-4290	65	6	be	be	AUX
ejge-4290	65	7	explored	explore	VERB
ejge-4290	65	8	how	how	SCONJ
ejge-4290	65	9	conclusions	conclusion	NOUN
ejge-4290	65	10	depend	depend	VERB
ejge-4290	65	11	on	on	ADP
ejge-4290	65	12	whether	whether	SCONJ
ejge-4290	65	13	top	top	ADJ
ejge-4290	65	14	incomes	income	NOUN
ejge-4290	65	15	are	be	AUX
ejge-4290	65	16	defined	define	VERB
ejge-4290	65	17	as	as	ADP
ejge-4290	65	18	the	the	DET
ejge-4290	65	19	top	top	ADJ
ejge-4290	65	20	1	1	NUM
ejge-4290	65	21	percent	percent	NOUN
ejge-4290	65	22	(	(	PUNCT
ejge-4290	65	23	starting	start	VERB
ejge-4290	65	24	at	at	ADP
ejge-4290	65	25	annual	annual	ADJ
ejge-4290	65	26	income	income	NOUN
ejge-4290	65	27	level	level	NOUN
ejge-4290	65	28	of	of	ADP
ejge-4290	65	29	huf	huf	PROPN
ejge-4290	65	30	10.6	10.6	NUM
ejge-4290	65	31	million	million	NUM
ejge-4290	65	32	in	in	ADP
ejge-4290	65	33	hungary	hungary	PROPN
ejge-4290	65	34	in	in	ADP
ejge-4290	65	35	2008	2008	NUM
ejge-4290	65	36	,	,	PUNCT
ejge-4290	65	37	or	or	CCONJ
ejge-4290	65	38	about	about	ADP
ejge-4290	65	39	eur	eur	PROPN
ejge-4290	65	40	35,000);4	35,000);4	NUM
ejge-4290	65	41	or	or	CCONJ
ejge-4290	65	42	the	the	DET
ejge-4290	65	43	top	top	ADJ
ejge-4290	65	44	5	5	NUM
ejge-4290	65	45	percent	percent	NOUN
ejge-4290	65	46	(	(	PUNCT
ejge-4290	65	47	starting	start	VERB
ejge-4290	65	48	at	at	ADP
ejge-4290	65	49	huf	huf	PROPN
ejge-4290	65	50	5.3	5.3	NUM
ejge-4290	65	51	million	million	NUM
ejge-4290	65	52	,	,	PUNCT
ejge-4290	65	53	or	or	CCONJ
ejge-4290	65	54	about	about	ADP
ejge-4290	65	55	eur	eur	NOUN
ejge-4290	65	56	18,000	18,000	NUM
ejge-4290	65	57	)	)	PUNCT
ejge-4290	65	58	;	;	PUNCT
ejge-4290	65	59	or	or	CCONJ
ejge-4290	65	60	the	the	DET
ejge-4290	65	61	top	top	ADJ
ejge-4290	65	62	10	10	NUM
ejge-4290	65	63	percent	percent	NOUN
ejge-4290	65	64	(	(	PUNCT
ejge-4290	65	65	starting	start	VERB
ejge-4290	65	66	at	at	ADP
ejge-4290	65	67	about	about	ADP
ejge-4290	65	68	huf	huf	PROPN
ejge-4290	65	69	3.8	3.8	NUM
ejge-4290	65	70	million	million	NUM
ejge-4290	65	71	,	,	PUNCT
ejge-4290	65	72	or	or	CCONJ
ejge-4290	65	73	about	about	ADP
ejge-4290	65	74	eur	eur	NOUN
ejge-4290	65	75	13,000	13,000	NUM
ejge-4290	65	76	)	)	PUNCT
ejge-4290	65	77	.	.	PUNCT
ejge-4290	66	1	consider	consider	VERB
ejge-4290	66	2	an	an	DET
ejge-4290	66	3	economy	economy	NOUN
ejge-4290	66	4	where	where	SCONJ
ejge-4290	66	5	individuals	individual	NOUN
ejge-4290	66	6	have	have	VERB
ejge-4290	66	7	different	different	ADJ
ejge-4290	66	8	earning	earning	NOUN
ejge-4290	66	9	capacities	capacity	NOUN
ejge-4290	66	10	.	.	PUNCT
ejge-4290	67	1	individual	individual	NOUN
ejge-4290	67	2	i	i	PRON
ejge-4290	67	3	earns	earn	VERB
ejge-4290	67	4	a	a	DET
ejge-4290	67	5	gross	gross	ADJ
ejge-4290	67	6	income	income	NOUN
ejge-4290	67	7	zi	zi	NOUN
ejge-4290	67	8	.	.	PUNCT
ejge-4290	68	1	of	of	ADP
ejge-4290	68	2	this	this	DET
ejge-4290	68	3	gross	gross	ADJ
ejge-4290	68	4	income	income	NOUN
ejge-4290	68	5	the	the	DET
ejge-4290	68	6	individual	individual	NOUN
ejge-4290	68	7	pays	pay	VERB
ejge-4290	68	8	t(zi	t(zi	NOUN
ejge-4290	68	9	)	)	PUNCT
ejge-4290	68	10	in	in	ADP
ejge-4290	68	11	taxes	taxis	NOUN
ejge-4290	68	12	and	and	CCONJ
ejge-4290	68	13	consumes	consume	VERB
ejge-4290	68	14	the	the	DET
ejge-4290	68	15	rest	rest	NOUN
ejge-4290	68	16	,	,	PUNCT
ejge-4290	68	17	ci	ci	PROPN
ejge-4290	68	18	=	=	PROPN
ejge-4290	68	19	zi	zi	PROPN
ejge-4290	68	20	–	–	PUNCT
ejge-4290	68	21	t(zi	t(zi	PROPN
ejge-4290	68	22	)	)	PUNCT
ejge-4290	68	23	.	.	PUNCT
ejge-4290	69	1	individuals	individual	NOUN
ejge-4290	69	2	value	value	VERB
ejge-4290	69	3	consumption	consumption	NOUN
ejge-4290	69	4	and	and	CCONJ
ejge-4290	69	5	leisure	leisure	NOUN
ejge-4290	69	6	and	and	CCONJ
ejge-4290	69	7	can	can	AUX
ejge-4290	69	8	adjust	adjust	VERB
ejge-4290	69	9	their	their	PRON
ejge-4290	69	10	hours	hour	NOUN
ejge-4290	69	11	worked	work	VERB
ejge-4290	69	12	(	(	PUNCT
ejge-4290	69	13	or	or	CCONJ
ejge-4290	69	14	,	,	PUNCT
ejge-4290	69	15	more	more	ADV
ejge-4290	69	16	generally	generally	ADV
ejge-4290	69	17	,	,	PUNCT
ejge-4290	69	18	any	any	DET
ejge-4290	69	19	aspect	aspect	NOUN
ejge-4290	69	20	of	of	ADP
ejge-4290	69	21	their	their	PRON
ejge-4290	69	22	labour	labour	NOUN
ejge-4290	69	23	effort	effort	NOUN
ejge-4290	69	24	)	)	PUNCT
ejge-4290	69	25	as	as	ADP
ejge-4290	69	26	a	a	DET
ejge-4290	69	27	response	response	NOUN
ejge-4290	69	28	to	to	ADP
ejge-4290	69	29	the	the	DET
ejge-4290	69	30	rate	rate	NOUN
ejge-4290	69	31	of	of	ADP
ejge-4290	69	32	exchange	exchange	NOUN
ejge-4290	69	33	between	between	ADP
ejge-4290	69	34	the	the	DET
ejge-4290	69	35	two	two	NUM
ejge-4290	69	36	.	.	PUNCT
ejge-4290	70	1	how	how	SCONJ
ejge-4290	70	2	much	much	ADJ
ejge-4290	70	3	the	the	DET
ejge-4290	70	4	individual	individual	NOUN
ejge-4290	70	5	can	can	AUX
ejge-4290	70	6	consume	consume	VERB
ejge-4290	70	7	in	in	ADP
ejge-4290	70	8	exchange	exchange	NOUN
ejge-4290	70	9	for	for	ADP
ejge-4290	70	10	an	an	DET
ejge-4290	70	11	additional	additional	ADJ
ejge-4290	70	12	hour	hour	NOUN
ejge-4290	70	13	worked	work	VERB
ejge-4290	70	14	depends	depend	VERB
ejge-4290	70	15	on	on	ADP
ejge-4290	70	16	the	the	DET
ejge-4290	70	17	marginal	marginal	ADJ
ejge-4290	70	18	tax	tax	NOUN
ejge-4290	70	19	rate	rate	NOUN
ejge-4290	70	20	τ(z	τ(z	NOUN
ejge-4290	70	21	)	)	PUNCT
ejge-4290	70	22	=	=	SYM
ejge-4290	70	23	t’(z	t’(z	PROPN
ejge-4290	70	24	)	)	PUNCT
ejge-4290	70	25	.	.	PUNCT
ejge-4290	71	1	the	the	DET
ejge-4290	71	2	government	government	NOUN
ejge-4290	71	3	sets	set	VERB
ejge-4290	71	4	tax	tax	NOUN
ejge-4290	71	5	rates	rate	NOUN
ejge-4290	71	6	and	and	CCONJ
ejge-4290	71	7	transfers	transfer	NOUN
ejge-4290	71	8	in	in	ADP
ejge-4290	71	9	a	a	DET
ejge-4290	71	10	way	way	NOUN
ejge-4290	71	11	as	as	SCONJ
ejge-4290	71	12	to	to	PART
ejge-4290	71	13	maximise	maximise	VERB
ejge-4290	71	14	social	social	ADJ
ejge-4290	71	15	welfare	welfare	NOUN
ejge-4290	71	16	while	while	SCONJ
ejge-4290	71	17	reaching	reach	VERB
ejge-4290	71	18	an	an	DET
ejge-4290	71	19	exogenously	exogenously	ADV
ejge-4290	71	20	given	give	VERB
ejge-4290	71	21	level	level	NOUN
ejge-4290	71	22	of	of	ADP
ejge-4290	71	23	net	net	ADJ
ejge-4290	71	24	revenue	revenue	NOUN
ejge-4290	71	25	required	require	VERB
ejge-4290	71	26	for	for	ADP
ejge-4290	71	27	the	the	DET
ejge-4290	71	28	provision	provision	NOUN
ejge-4290	71	29	of	of	ADP
ejge-4290	71	30	public	public	ADJ
ejge-4290	71	31	goods	good	NOUN
ejge-4290	71	32	.	.	PUNCT
ejge-4290	72	1	(	(	PUNCT
ejge-4290	72	2	as	as	ADP
ejge-4290	72	3	a	a	DET
ejge-4290	72	4	simplification	simplification	NOUN
ejge-4290	72	5	it	it	PRON
ejge-4290	72	6	is	be	AUX
ejge-4290	72	7	often	often	ADV
ejge-4290	72	8	assumed	assume	VERB
ejge-4290	72	9	that	that	SCONJ
ejge-4290	72	10	the	the	DET
ejge-4290	72	11	sum	sum	NOUN
ejge-4290	72	12	of	of	ADP
ejge-4290	72	13	tax	tax	NOUN
ejge-4290	72	14	revenue	revenue	NOUN
ejge-4290	72	15	has	have	VERB
ejge-4290	72	16	to	to	PART
ejge-4290	72	17	be	be	AUX
ejge-4290	72	18	equal	equal	ADJ
ejge-4290	72	19	to	to	ADP
ejge-4290	72	20	the	the	DET
ejge-4290	72	21	sum	sum	NOUN
ejge-4290	72	22	of	of	ADP
ejge-4290	72	23	transfers	transfer	NOUN
ejge-4290	72	24	paid	pay	VERB
ejge-4290	72	25	,	,	PUNCT
ejge-4290	72	26	that	that	ADV
ejge-4290	72	27	is	is	ADV
ejge-4290	72	28	,	,	PUNCT
ejge-4290	72	29	the	the	DET
ejge-4290	72	30	exogenous	exogenous	ADJ
ejge-4290	72	31	level	level	NOUN
ejge-4290	72	32	of	of	ADP
ejge-4290	72	33	other	other	ADJ
ejge-4290	72	34	public	public	ADJ
ejge-4290	72	35	spending	spending	NOUN
ejge-4290	72	36	is	be	AUX
ejge-4290	72	37	zero	zero	NUM
ejge-4290	72	38	.	.	PUNCT
ejge-4290	72	39	)	)	PUNCT
ejge-4290	73	1	the	the	DET
ejge-4290	73	2	marginal	marginal	ADJ
ejge-4290	73	3	weight	weight	NOUN
ejge-4290	73	4	of	of	ADP
ejge-4290	73	5	an	an	DET
ejge-4290	73	6	individual	individual	NOUN
ejge-4290	73	7	in	in	ADP
ejge-4290	73	8	the	the	DET
ejge-4290	73	9	social	social	ADJ
ejge-4290	73	10	welfare	welfare	NOUN
ejge-4290	73	11	function	function	NOUN
ejge-4290	73	12	is	be	AUX
ejge-4290	73	13	g(z	g(z	ADJ
ejge-4290	73	14	):	):	PUNCT
ejge-4290	73	15	this	this	PRON
ejge-4290	73	16	expresses	express	VERB
ejge-4290	73	17	the	the	DET
ejge-4290	73	18	value	value	NOUN
ejge-4290	73	19	society	society	NOUN
ejge-4290	73	20	attaches	attach	VERB
ejge-4290	73	21	to	to	ADP
ejge-4290	73	22	an	an	DET
ejge-4290	73	23	additional	additional	ADJ
ejge-4290	73	24	dollar	dollar	NOUN
ejge-4290	73	25	consumed	consume	VERB
ejge-4290	73	26	by	by	ADP
ejge-4290	73	27	an	an	DET
ejge-4290	73	28	individual	individual	NOUN
ejge-4290	73	29	with	with	ADP
ejge-4290	73	30	gross	gross	ADJ
ejge-4290	73	31	income	income	NOUN
ejge-4290	73	32	z	z	PROPN
ejge-4290	73	33	,	,	PUNCT
ejge-4290	73	34	expressed	express	VERB
ejge-4290	73	35	in	in	ADP
ejge-4290	73	36	terms	term	NOUN
ejge-4290	73	37	of	of	ADP
ejge-4290	73	38	public	public	ADJ
ejge-4290	73	39	funds	fund	NOUN
ejge-4290	73	40	.	.	PUNCT
ejge-4290	74	1	if	if	SCONJ
ejge-4290	74	2	the	the	DET
ejge-4290	74	3	state	state	NOUN
ejge-4290	74	4	has	have	VERB
ejge-4290	74	5	redistributive	redistributive	ADJ
ejge-4290	74	6	preferences	preference	NOUN
ejge-4290	74	7	,	,	PUNCT
ejge-4290	74	8	then	then	ADV
ejge-4290	74	9	g	g	PROPN
ejge-4290	74	10	>	>	X
ejge-4290	74	11	1	1	NUM
ejge-4290	74	12	for	for	ADP
ejge-4290	74	13	low	low	ADJ
ejge-4290	74	14	earners	earner	NOUN
ejge-4290	74	15	(	(	PUNCT
ejge-4290	74	16	a	a	DET
ejge-4290	74	17	one	one	NUM
ejge-4290	74	18	-	-	PUNCT
ejge-4290	74	19	dollar	dollar	NOUN
ejge-4290	74	20	increase	increase	NOUN
ejge-4290	74	21	in	in	ADP
ejge-4290	74	22	their	their	PRON
ejge-4290	74	23	consumption	consumption	NOUN
ejge-4290	74	24	is	be	AUX
ejge-4290	74	25	worth	worth	ADJ
ejge-4290	74	26	more	more	ADJ
ejge-4290	74	27	than	than	ADP
ejge-4290	74	28	one	one	NUM
ejge-4290	74	29	dollar	dollar	NOUN
ejge-4290	74	30	for	for	ADP
ejge-4290	74	31	the	the	DET
ejge-4290	74	32	government	government	NOUN
ejge-4290	74	33	)	)	PUNCT
ejge-4290	74	34	while	while	SCONJ
ejge-4290	74	35	g	g	PROPN
ejge-4290	74	36	<	<	X
ejge-4290	74	37	1	1	NUM
ejge-4290	74	38	for	for	ADP
ejge-4290	74	39	high	high	ADJ
ejge-4290	74	40	earners	earner	NOUN
ejge-4290	74	41	(	(	PUNCT
ejge-4290	74	42	a	a	DET
ejge-4290	74	43	one	one	NUM
ejge-4290	74	44	-	-	PUNCT
ejge-4290	74	45	dollar	dollar	NOUN
ejge-4290	74	46	increase	increase	NOUN
ejge-4290	74	47	in	in	ADP
ejge-4290	74	48	their	their	PRON
ejge-4290	74	49	consumption	consumption	NOUN
ejge-4290	74	50	is	be	AUX
ejge-4290	74	51	worth	worth	ADJ
ejge-4290	74	52	less	less	ADJ
ejge-4290	74	53	than	than	ADP
ejge-4290	74	54	a	a	DET
ejge-4290	74	55	dollar	dollar	NOUN
ejge-4290	74	56	for	for	ADP
ejge-4290	74	57	the	the	DET
ejge-4290	74	58	government	government	NOUN
ejge-4290	74	59	)	)	PUNCT
ejge-4290	74	60	.	.	PUNCT
ejge-4290	75	1	the	the	DET
ejge-4290	75	2	trade	trade	NOUN
ejge-4290	75	3	off	off	ADP
ejge-4290	75	4	facing	face	VERB
ejge-4290	75	5	the	the	DET
ejge-4290	75	6	government	government	NOUN
ejge-4290	75	7	is	be	AUX
ejge-4290	75	8	this	this	PRON
ejge-4290	75	9	:	:	PUNCT
ejge-4290	75	10	it	it	PRON
ejge-4290	75	11	values	value	VERB
ejge-4290	75	12	redistribution	redistribution	NOUN
ejge-4290	75	13	but	but	CCONJ
ejge-4290	75	14	redistribution	redistribution	NOUN
ejge-4290	75	15	dampens	dampen	VERB
ejge-4290	75	16	individuals	individual	NOUN
ejge-4290	75	17	’	'	PUNCT
ejge-4290	75	18	incentives	incentive	NOUN
ejge-4290	75	19	to	to	PART
ejge-4290	75	20	work	work	VERB
ejge-4290	75	21	.	.	PUNCT
ejge-4290	76	1	if	if	SCONJ
ejge-4290	76	2	individuals	individual	NOUN
ejge-4290	76	3	work	work	VERB
ejge-4290	76	4	less	less	ADV
ejge-4290	76	5	because	because	SCONJ
ejge-4290	76	6	of	of	ADP
ejge-4290	76	7	the	the	DET
ejge-4290	76	8	tax	tax	NOUN
ejge-4290	76	9	system	system	NOUN
ejge-4290	76	10	,	,	PUNCT
ejge-4290	76	11	revenues	revenue	NOUN
ejge-4290	76	12	decrease	decrease	NOUN
ejge-4290	76	13	and	and	CCONJ
ejge-4290	76	14	less	less	ADJ
ejge-4290	76	15	redistribution	redistribution	NOUN
ejge-4290	76	16	can	can	AUX
ejge-4290	76	17	be	be	AUX
ejge-4290	76	18	achieved	achieve	VERB
ejge-4290	76	19	.	.	PUNCT
ejge-4290	77	1	this	this	DET
ejge-4290	77	2	trade	trade	NOUN
ejge-4290	77	3	off	off	ADP
ejge-4290	77	4	between	between	ADP
ejge-4290	77	5	equity	equity	NOUN
ejge-4290	77	6	and	and	CCONJ
ejge-4290	77	7	efficiency	efficiency	NOUN
ejge-4290	77	8	is	be	AUX
ejge-4290	77	9	at	at	ADP
ejge-4290	77	10	the	the	DET
ejge-4290	77	11	centre	centre	NOUN
ejge-4290	77	12	of	of	ADP
ejge-4290	77	13	the	the	DET
ejge-4290	77	14	theory	theory	NOUN
ejge-4290	77	15	of	of	ADP
ejge-4290	77	16	optimal	optimal	ADJ
ejge-4290	77	17	income	income	NOUN
ejge-4290	77	18	taxation	taxation	NOUN
ejge-4290	77	19	.	.	PUNCT
ejge-4290	78	1	to	to	PART
ejge-4290	78	2	see	see	VERB
ejge-4290	78	3	this	this	DET
ejge-4290	78	4	trade	trade	NOUN
ejge-4290	78	5	off	off	ADP
ejge-4290	78	6	in	in	ADP
ejge-4290	78	7	specific	specific	ADJ
ejge-4290	78	8	,	,	PUNCT
ejge-4290	78	9	consider	consider	VERB
ejge-4290	78	10	an	an	DET
ejge-4290	78	11	increase	increase	NOUN
ejge-4290	78	12	dτ	dτ	NOUN
ejge-4290	78	13	in	in	ADP
ejge-4290	78	14	the	the	DET
ejge-4290	78	15	marginal	marginal	ADJ
ejge-4290	78	16	tax	tax	NOUN
ejge-4290	78	17	rate	rate	NOUN
ejge-4290	78	18	facing	face	VERB
ejge-4290	78	19	top	top	ADJ
ejge-4290	78	20	income	income	NOUN
ejge-4290	78	21	earners	earner	NOUN
ejge-4290	78	22	,	,	PUNCT
ejge-4290	78	23	i.e.	i.e.	X
ejge-4290	78	24	,	,	PUNCT
ejge-4290	78	25	the	the	DET
ejge-4290	78	26	n	n	PRON
ejge-4290	78	27	individuals	individual	NOUN
ejge-4290	78	28	earning	earn	VERB
ejge-4290	78	29	an	an	DET
ejge-4290	78	30	income	income	NOUN
ejge-4290	78	31	higher	high	ADJ
ejge-4290	78	32	than	than	ADP
ejge-4290	78	33	ż	ż	PROPN
ejge-4290	78	34	.	.	PUNCT
ejge-4290	79	1	this	this	PRON
ejge-4290	79	2	will	will	AUX
ejge-4290	79	3	affect	affect	VERB
ejge-4290	79	4	social	social	ADJ
ejge-4290	79	5	welfare	welfare	NOUN
ejge-4290	79	6	in	in	ADP
ejge-4290	79	7	three	three	NUM
ejge-4290	79	8	ways	way	NOUN
ejge-4290	79	9	:	:	PUNCT
ejge-4290	79	10	(	(	PUNCT
ejge-4290	79	11	1	1	X
ejge-4290	79	12	)	)	PUNCT
ejge-4290	79	13	tax	tax	NOUN
ejge-4290	79	14	revenue	revenue	NOUN
ejge-4290	79	15	increases	increase	NOUN
ejge-4290	79	16	mechanically	mechanically	ADV
ejge-4290	79	17	and	and	CCONJ
ejge-4290	79	18	that	that	PRON
ejge-4290	79	19	is	be	AUX
ejge-4290	79	20	a	a	DET
ejge-4290	79	21	social	social	ADJ
ejge-4290	79	22	gain	gain	NOUN
ejge-4290	79	23	;	;	PUNCT
ejge-4290	79	24	(	(	PUNCT
ejge-4290	79	25	2	2	X
ejge-4290	79	26	)	)	PUNCT
ejge-4290	79	27	the	the	DET
ejge-4290	79	28	increased	increase	VERB
ejge-4290	79	29	tax	tax	NOUN
ejge-4290	79	30	burden	burden	NOUN
ejge-4290	79	31	makes	make	VERB
ejge-4290	79	32	those	those	PRON
ejge-4290	79	33	affected	affect	VERB
ejge-4290	79	34	worse	worse	ADV
ejge-4290	79	35	off	off	ADP
ejge-4290	79	36	and	and	CCONJ
ejge-4290	79	37	that	that	PRON
ejge-4290	79	38	is	be	AUX
ejge-4290	79	39	a	a	DET
ejge-4290	79	40	social	social	ADJ
ejge-4290	79	41	loss	loss	NOUN
ejge-4290	79	42	;	;	PUNCT
ejge-4290	79	43	(	(	PUNCT
ejge-4290	79	44	3	3	X
ejge-4290	79	45	)	)	PUNCT
ejge-4290	79	46	those	those	PRON
ejge-4290	79	47	affected	affect	VERB
ejge-4290	79	48	will	will	AUX
ejge-4290	79	49	reduce	reduce	VERB
ejge-4290	79	50	their	their	PRON
ejge-4290	79	51	work	work	NOUN
ejge-4290	79	52	effort	effort	NOUN
ejge-4290	79	53	and	and	CCONJ
ejge-4290	79	54	with	with	ADP
ejge-4290	79	55	that	that	PRON
ejge-4290	79	56	their	their	PRON
ejge-4290	79	57	taxes	taxis	NOUN
ejge-4290	79	58	payable	payable	ADJ
ejge-4290	79	59	and	and	CCONJ
ejge-4290	79	60	that	that	PRON
ejge-4290	79	61	is	be	AUX
ejge-4290	79	62	again	again	ADV
ejge-4290	79	63	a	a	DET
ejge-4290	79	64	social	social	ADJ
ejge-4290	79	65	loss	loss	NOUN
ejge-4290	79	66	.	.	PUNCT
ejge-4290	80	1	the	the	DET
ejge-4290	80	2	first	first	ADJ
ejge-4290	80	3	effect	effect	NOUN
ejge-4290	80	4	is	be	AUX
ejge-4290	80	5	thus	thus	ADV
ejge-4290	80	6	the	the	DET
ejge-4290	80	7	mechanical	mechanical	ADJ
ejge-4290	80	8	effect	effect	NOUN
ejge-4290	80	9	on	on	ADP
ejge-4290	80	10	tax	tax	NOUN
ejge-4290	80	11	revenue	revenue	NOUN
ejge-4290	80	12	:	:	PUNCT
ejge-4290	80	13	all	all	DET
ejge-4290	80	14	individuals	individual	NOUN
ejge-4290	80	15	earning	earn	VERB
ejge-4290	80	16	more	more	ADJ
ejge-4290	80	17	than	than	SCONJ
ejge-4290	80	18	ż	ż	PROPN
ejge-4290	80	19	will	will	AUX
ejge-4290	80	20	pay	pay	VERB
ejge-4290	80	21	more	more	ADJ
ejge-4290	80	22	taxes	taxis	NOUN
ejge-4290	80	23	than	than	ADP
ejge-4290	80	24	before	before	ADV
ejge-4290	80	25	.	.	PUNCT
ejge-4290	81	1	in	in	ADP
ejge-4290	81	2	the	the	DET
ejge-4290	81	3	present	present	ADJ
ejge-4290	81	4	example	example	NOUN
ejge-4290	81	5	there	there	PRON
ejge-4290	81	6	are	be	VERB
ejge-4290	81	7	n	n	PRON
ejge-4290	81	8	taxpayers	taxpayer	NOUN
ejge-4290	81	9	earning	earn	VERB
ejge-4290	81	10	more	more	ADJ
ejge-4290	81	11	than	than	ADP
ejge-4290	81	12	ż	ż	PROPN
ejge-4290	81	13	.	.	PUNCT
ejge-4290	82	1	let	let	VERB
ejge-4290	82	2	their	their	PRON
ejge-4290	82	3	average	average	ADJ
ejge-4290	82	4	gross	gross	ADJ
ejge-4290	82	5	income	income	NOUN
ejge-4290	82	6	be	be	AUX
ejge-4290	82	7	zm	zm	PROPN
ejge-4290	82	8	.	.	PUNCT
ejge-4290	83	1	the	the	DET
ejge-4290	83	2	tax	tax	NOUN
ejge-4290	83	3	increase	increase	NOUN
ejge-4290	83	4	affects	affect	VERB
ejge-4290	83	5	their	their	PRON
ejge-4290	83	6	income	income	NOUN
ejge-4290	83	7	above	above	ADP
ejge-4290	83	8	the	the	DET
ejge-4290	83	9	threshold	threshold	NOUN
ejge-4290	83	10	ż	ż	PROPN
ejge-4290	83	11	.	.	PUNCT
ejge-4290	84	1	thus	thus	ADV
ejge-4290	84	2	,	,	PUNCT
ejge-4290	84	3	the	the	DET
ejge-4290	84	4	mechanical	mechanical	ADJ
ejge-4290	84	5	effect	effect	NOUN
ejge-4290	84	6	on	on	ADP
ejge-4290	84	7	tax	tax	NOUN
ejge-4290	84	8	revenue	revenue	NOUN
ejge-4290	84	9	is	be	AUX
ejge-4290	84	10	:	:	PUNCT
ejge-4290	84	11	dm	dm	PROPN
ejge-4290	84	12	=	=	SYM
ejge-4290	84	13	n[zm	n[zm	PROPN
ejge-4290	84	14	–	–	PUNCT
ejge-4290	84	15	ż]dτ	ż]dτ	PROPN
ejge-4290	84	16	>	>	X
ejge-4290	84	17	0	0	NUM
ejge-4290	84	18	.	.	NOUN
ejge-4290	84	19	4	4	NUM
ejge-4290	84	20	a	a	DET
ejge-4290	84	21	conversion	conversion	NOUN
ejge-4290	84	22	rate	rate	NOUN
ejge-4290	84	23	of	of	ADP
ejge-4290	84	24	1	1	NUM
ejge-4290	84	25	eur	eur	NOUN
ejge-4290	84	26	=	=	SYM
ejge-4290	84	27	300	300	NUM
ejge-4290	84	28	huf	huf	NOUN
ejge-4290	84	29	is	be	AUX
ejge-4290	84	30	used	use	VERB
ejge-4290	84	31	throughout	throughout	ADP
ejge-4290	84	32	the	the	DET
ejge-4290	84	33	paper	paper	NOUN
ejge-4290	84	34	.	.	PUNCT
ejge-4290	85	1	this	this	DET
ejge-4290	85	2	rate	rate	NOUN
ejge-4290	85	3	prevailed	prevail	VERB
ejge-4290	85	4	during	during	ADP
ejge-4290	85	5	most	most	ADJ
ejge-4290	85	6	of	of	ADP
ejge-4290	85	7	2012	2012	NUM
ejge-4290	85	8	and	and	CCONJ
ejge-4290	85	9	2013	2013	NUM
ejge-4290	85	10	.	.	PUNCT
ejge-4290	86	1	the	the	DET
ejge-4290	86	2	rate	rate	NOUN
ejge-4290	86	3	was	be	AUX
ejge-4290	86	4	about	about	ADV
ejge-4290	86	5	270	270	NUM
ejge-4290	86	6	to	to	PART
ejge-4290	86	7	280	280	NUM
ejge-4290	86	8	from	from	ADP
ejge-4290	86	9	2008	2008	NUM
ejge-4290	86	10	to	to	ADP
ejge-4290	86	11	2011	2011	NUM
ejge-4290	86	12	,	,	PUNCT
ejge-4290	86	13	and	and	CCONJ
ejge-4290	86	14	about	about	ADV
ejge-4290	86	15	250	250	NUM
ejge-4290	86	16	in	in	ADP
ejge-4290	86	17	the	the	DET
ejge-4290	86	18	years	year	NOUN
ejge-4290	86	19	before	before	ADP
ejge-4290	86	20	2008	2008	NUM
ejge-4290	86	21	.	.	PUNCT
ejge-4290	87	1	european	european	PROPN
ejge-4290	87	2	journal	journal	PROPN
ejge-4290	87	3	of	of	ADP
ejge-4290	87	4	government	government	NOUN
ejge-4290	87	5	and	and	CCONJ
ejge-4290	87	6	economics	economic	NOUN
ejge-4290	87	7	2(2	2(2	NUM
ejge-4290	87	8	)	)	PUNCT
ejge-4290	88	1	104	104	NUM
ejge-4290	88	2	note	note	VERB
ejge-4290	88	3	that	that	SCONJ
ejge-4290	88	4	this	this	DET
ejge-4290	88	5	effect	effect	NOUN
ejge-4290	88	6	is	be	AUX
ejge-4290	88	7	defined	define	VERB
ejge-4290	88	8	as	as	ADP
ejge-4290	88	9	the	the	DET
ejge-4290	88	10	change	change	NOUN
ejge-4290	88	11	in	in	ADP
ejge-4290	88	12	tax	tax	NOUN
ejge-4290	88	13	revenue	revenue	NOUN
ejge-4290	88	14	before	before	SCONJ
ejge-4290	88	15	any	any	DET
ejge-4290	88	16	behavioural	behavioural	ADJ
ejge-4290	88	17	change	change	NOUN
ejge-4290	88	18	occurs	occur	VERB
ejge-4290	88	19	on	on	ADP
ejge-4290	88	20	the	the	DET
ejge-4290	88	21	part	part	NOUN
ejge-4290	88	22	of	of	ADP
ejge-4290	88	23	the	the	DET
ejge-4290	88	24	individuals	individual	NOUN
ejge-4290	88	25	affected	affect	VERB
ejge-4290	88	26	.	.	PUNCT
ejge-4290	89	1	the	the	DET
ejge-4290	89	2	second	second	ADJ
ejge-4290	89	3	effect	effect	NOUN
ejge-4290	89	4	is	be	AUX
ejge-4290	89	5	the	the	DET
ejge-4290	89	6	direct	direct	ADJ
ejge-4290	89	7	welfare	welfare	NOUN
ejge-4290	89	8	loss	loss	NOUN
ejge-4290	89	9	of	of	ADP
ejge-4290	89	10	those	those	PRON
ejge-4290	89	11	who	who	PRON
ejge-4290	89	12	have	have	VERB
ejge-4290	89	13	to	to	PART
ejge-4290	89	14	pay	pay	VERB
ejge-4290	89	15	more	more	ADJ
ejge-4290	89	16	taxes	taxis	NOUN
ejge-4290	89	17	.	.	PUNCT
ejge-4290	90	1	in	in	ADP
ejge-4290	90	2	the	the	DET
ejge-4290	90	3	present	present	ADJ
ejge-4290	90	4	example	example	NOUN
ejge-4290	90	5	the	the	DET
ejge-4290	90	6	welfare	welfare	NOUN
ejge-4290	90	7	effect	effect	NOUN
ejge-4290	90	8	is	be	AUX
ejge-4290	90	9	given	give	VERB
ejge-4290	90	10	by	by	ADP
ejge-4290	90	11	:	:	PUNCT
ejge-4290	90	12	dw	dw	PROPN
ejge-4290	90	13	=	=	PUNCT
ejge-4290	90	14	–	–	PUNCT
ejge-4290	90	15	g·n[zm	g·n[zm	PROPN
ejge-4290	90	16	–	–	PUNCT
ejge-4290	90	17	ż]dτ	ż]dτ	NOUN
ejge-4290	90	18	<	<	X
ejge-4290	90	19	0	0	PROPN
ejge-4290	90	20	.	.	PUNCT
ejge-4290	90	21	where	where	SCONJ
ejge-4290	90	22	g	g	PROPN
ejge-4290	90	23	is	be	AUX
ejge-4290	90	24	the	the	DET
ejge-4290	90	25	average	average	ADJ
ejge-4290	90	26	social	social	ADJ
ejge-4290	90	27	marginal	marginal	ADJ
ejge-4290	90	28	value	value	NOUN
ejge-4290	90	29	of	of	ADP
ejge-4290	90	30	consumption	consumption	NOUN
ejge-4290	90	31	of	of	ADP
ejge-4290	90	32	individuals	individual	NOUN
ejge-4290	90	33	earning	earn	VERB
ejge-4290	90	34	more	more	ADJ
ejge-4290	90	35	than	than	ADP
ejge-4290	90	36	ż	ż	PROPN
ejge-4290	90	37	.	.	PUNCT
ejge-4290	91	1	the	the	DET
ejge-4290	91	2	last	last	ADJ
ejge-4290	91	3	is	be	AUX
ejge-4290	91	4	the	the	DET
ejge-4290	91	5	behavioural	behavioural	ADJ
ejge-4290	91	6	effect	effect	NOUN
ejge-4290	91	7	:	:	PUNCT
ejge-4290	91	8	the	the	DET
ejge-4290	91	9	increase	increase	NOUN
ejge-4290	91	10	of	of	ADP
ejge-4290	91	11	the	the	DET
ejge-4290	91	12	marginal	marginal	ADJ
ejge-4290	91	13	tax	tax	NOUN
ejge-4290	91	14	rate	rate	NOUN
ejge-4290	91	15	induces	induce	VERB
ejge-4290	91	16	high	high	ADJ
ejge-4290	91	17	earners	earner	NOUN
ejge-4290	91	18	to	to	PART
ejge-4290	91	19	decrease	decrease	VERB
ejge-4290	91	20	their	their	PRON
ejge-4290	91	21	work	work	NOUN
ejge-4290	91	22	effort	effort	NOUN
ejge-4290	91	23	which	which	PRON
ejge-4290	91	24	results	result	VERB
ejge-4290	91	25	in	in	ADP
ejge-4290	91	26	a	a	DET
ejge-4290	91	27	fall	fall	NOUN
ejge-4290	91	28	in	in	ADP
ejge-4290	91	29	tax	tax	NOUN
ejge-4290	91	30	revenues	revenue	NOUN
ejge-4290	91	31	.	.	PUNCT
ejge-4290	92	1	the	the	DET
ejge-4290	92	2	decrease	decrease	NOUN
ejge-4290	92	3	in	in	ADP
ejge-4290	92	4	tax	tax	NOUN
ejge-4290	92	5	revenues	revenue	NOUN
ejge-4290	92	6	is	be	AUX
ejge-4290	92	7	db	db	PROPN
ejge-4290	92	8	=	=	PUNCT
ejge-4290	92	9	dz·τ·n	dz·τ·n	PROPN
ejge-4290	92	10	where	where	SCONJ
ejge-4290	92	11	dz	dz	PROPN
ejge-4290	92	12	is	be	AUX
ejge-4290	92	13	the	the	DET
ejge-4290	92	14	average	average	ADJ
ejge-4290	92	15	change	change	NOUN
ejge-4290	92	16	of	of	ADP
ejge-4290	92	17	income	income	NOUN
ejge-4290	92	18	for	for	ADP
ejge-4290	92	19	individuals	individual	NOUN
ejge-4290	92	20	affected	affect	VERB
ejge-4290	92	21	by	by	ADP
ejge-4290	92	22	the	the	DET
ejge-4290	92	23	tax	tax	NOUN
ejge-4290	92	24	increase	increase	NOUN
ejge-4290	92	25	.	.	PUNCT
ejge-4290	93	1	the	the	DET
ejge-4290	93	2	empirical	empirical	ADJ
ejge-4290	93	3	studies	study	NOUN
ejge-4290	93	4	estimating	estimate	VERB
ejge-4290	93	5	behavioural	behavioural	ADJ
ejge-4290	93	6	responses	response	NOUN
ejge-4290	93	7	to	to	ADP
ejge-4290	93	8	tax	tax	NOUN
ejge-4290	93	9	changes	change	NOUN
ejge-4290	93	10	estimate	estimate	VERB
ejge-4290	93	11	a	a	DET
ejge-4290	93	12	parameter	parameter	NOUN
ejge-4290	93	13	given	give	VERB
ejge-4290	93	14	by	by	ADP
ejge-4290	93	15	the	the	DET
ejge-4290	93	16	following	follow	VERB
ejge-4290	93	17	expression	expression	NOUN
ejge-4290	93	18	:	:	PUNCT
ejge-4290	93	19	e	e	X
ejge-4290	93	20	=	=	SYM
ejge-4290	93	21	(	(	PUNCT
ejge-4290	93	22	dz	dz	PROPN
ejge-4290	93	23	/	/	SYM
ejge-4290	93	24	z	z	NOUN
ejge-4290	93	25	)	)	PUNCT
ejge-4290	93	26	·	·	PUNCT
ejge-4290	94	1	[	[	X
ejge-4290	94	2	(	(	PUNCT
ejge-4290	94	3	1	1	NUM
ejge-4290	94	4	–	–	PUNCT
ejge-4290	94	5	τ)/d(1	τ)/d(1	PROPN
ejge-4290	94	6	–	–	PUNCT
ejge-4290	94	7	τ	τ	X
ejge-4290	94	8	)	)	PUNCT
ejge-4290	94	9	]	]	PUNCT
ejge-4290	94	10	.	.	PUNCT
ejge-4290	95	1	as	as	SCONJ
ejge-4290	95	2	can	can	AUX
ejge-4290	95	3	be	be	AUX
ejge-4290	95	4	seen	see	VERB
ejge-4290	95	5	from	from	ADP
ejge-4290	95	6	this	this	DET
ejge-4290	95	7	expression	expression	NOUN
ejge-4290	95	8	,	,	PUNCT
ejge-4290	95	9	parameter	parameter	NOUN
ejge-4290	95	10	e	e	PROPN
ejge-4290	95	11	is	be	AUX
ejge-4290	95	12	an	an	DET
ejge-4290	95	13	elasticity	elasticity	NOUN
ejge-4290	95	14	:	:	PUNCT
ejge-4290	95	15	it	it	PRON
ejge-4290	95	16	measures	measure	VERB
ejge-4290	95	17	the	the	DET
ejge-4290	95	18	percentage	percentage	NOUN
ejge-4290	95	19	change	change	NOUN
ejge-4290	95	20	of	of	ADP
ejge-4290	95	21	reported	report	VERB
ejge-4290	95	22	income	income	NOUN
ejge-4290	95	23	as	as	ADP
ejge-4290	95	24	a	a	DET
ejge-4290	95	25	response	response	NOUN
ejge-4290	95	26	to	to	ADP
ejge-4290	95	27	a	a	DET
ejge-4290	95	28	1	1	NUM
ejge-4290	95	29	percent	percent	NOUN
ejge-4290	95	30	change	change	NOUN
ejge-4290	95	31	of	of	ADP
ejge-4290	95	32	the	the	DET
ejge-4290	95	33	marginal	marginal	ADJ
ejge-4290	95	34	net	net	NOUN
ejge-4290	95	35	-	-	PUNCT
ejge-4290	95	36	of	of	ADP
ejge-4290	95	37	-	-	PUNCT
ejge-4290	95	38	tax	tax	NOUN
ejge-4290	95	39	rate	rate	NOUN
ejge-4290	95	40	(	(	PUNCT
ejge-4290	95	41	1	1	NUM
ejge-4290	95	42	–	–	PUNCT
ejge-4290	95	43	τ	τ	PROPN
ejge-4290	95	44	)	)	PUNCT
ejge-4290	95	45	,	,	PUNCT
ejge-4290	95	46	which	which	PRON
ejge-4290	95	47	is	be	AUX
ejge-4290	95	48	the	the	DET
ejge-4290	95	49	share	share	NOUN
ejge-4290	95	50	of	of	ADP
ejge-4290	95	51	the	the	DET
ejge-4290	95	52	last	last	ADJ
ejge-4290	95	53	unit	unit	NOUN
ejge-4290	95	54	of	of	ADP
ejge-4290	95	55	gross	gross	ADJ
ejge-4290	95	56	income	income	NOUN
ejge-4290	95	57	that	that	PRON
ejge-4290	95	58	the	the	DET
ejge-4290	95	59	individual	individual	NOUN
ejge-4290	95	60	can	can	AUX
ejge-4290	95	61	take	take	VERB
ejge-4290	95	62	home	home	ADV
ejge-4290	95	63	as	as	ADP
ejge-4290	95	64	net	net	ADJ
ejge-4290	95	65	income	income	NOUN
ejge-4290	95	66	.	.	PUNCT
ejge-4290	96	1	expressing	express	VERB
ejge-4290	96	2	dz	dz	NOUN
ejge-4290	96	3	from	from	ADP
ejge-4290	96	4	this	this	DET
ejge-4290	96	5	formula	formula	NOUN
ejge-4290	96	6	and	and	CCONJ
ejge-4290	96	7	substituting	substitute	VERB
ejge-4290	96	8	into	into	ADP
ejge-4290	96	9	the	the	DET
ejge-4290	96	10	definition	definition	NOUN
ejge-4290	96	11	of	of	ADP
ejge-4290	96	12	db	db	PROPN
ejge-4290	96	13	,	,	PUNCT
ejge-4290	96	14	we	we	PRON
ejge-4290	96	15	get	get	VERB
ejge-4290	96	16	db	db	NOUN
ejge-4290	96	17	=	=	PUNCT
ejge-4290	96	18	–	–	PUNCT
ejge-4290	96	19	n	n	NOUN
ejge-4290	96	20	·	·	PUNCT
ejge-4290	96	21	e	e	X
ejge-4290	96	22	·	·	PUNCT
ejge-4290	96	23	zm	zm	PROPN
ejge-4290	96	24	·	·	PUNCT
ejge-4290	96	25	dτ	dτ	PROPN
ejge-4290	96	26	·	·	PUNCT
ejge-4290	96	27	τ/(1	τ/(1	NUM
ejge-4290	96	28	–	–	PUNCT
ejge-4290	96	29	τ	τ	X
ejge-4290	96	30	)	)	PUNCT
ejge-4290	96	31	<	<	X
ejge-4290	96	32	0	0	X
ejge-4290	96	33	.	.	PUNCT
ejge-4290	97	1	at	at	ADP
ejge-4290	97	2	the	the	DET
ejge-4290	97	3	optimal	optimal	ADJ
ejge-4290	97	4	marginal	marginal	ADJ
ejge-4290	97	5	tax	tax	NOUN
ejge-4290	97	6	rate	rate	NOUN
ejge-4290	97	7	τ	τ	PROPN
ejge-4290	97	8	*	*	PUNCT
ejge-4290	97	9	the	the	DET
ejge-4290	97	10	sum	sum	NOUN
ejge-4290	97	11	of	of	ADP
ejge-4290	97	12	these	these	DET
ejge-4290	97	13	effects	effect	NOUN
ejge-4290	97	14	must	must	AUX
ejge-4290	97	15	be	be	AUX
ejge-4290	97	16	equal	equal	ADJ
ejge-4290	97	17	to	to	ADP
ejge-4290	97	18	zero	zero	NUM
ejge-4290	97	19	.	.	PUNCT
ejge-4290	98	1	if	if	SCONJ
ejge-4290	98	2	the	the	DET
ejge-4290	98	3	welfare	welfare	NOUN
ejge-4290	98	4	effect	effect	NOUN
ejge-4290	98	5	of	of	ADP
ejge-4290	98	6	a	a	DET
ejge-4290	98	7	small	small	ADJ
ejge-4290	98	8	tax	tax	NOUN
ejge-4290	98	9	increase	increase	NOUN
ejge-4290	98	10	were	be	AUX
ejge-4290	98	11	positive	positive	ADJ
ejge-4290	98	12	(	(	PUNCT
ejge-4290	98	13	negative	negative	ADJ
ejge-4290	98	14	)	)	PUNCT
ejge-4290	98	15	,	,	PUNCT
ejge-4290	98	16	the	the	DET
ejge-4290	98	17	government	government	NOUN
ejge-4290	98	18	would	would	AUX
ejge-4290	98	19	want	want	VERB
ejge-4290	98	20	to	to	PART
ejge-4290	98	21	increase	increase	VERB
ejge-4290	98	22	(	(	PUNCT
ejge-4290	98	23	cut	cut	VERB
ejge-4290	98	24	)	)	PUNCT
ejge-4290	98	25	the	the	DET
ejge-4290	98	26	tax	tax	NOUN
ejge-4290	98	27	rate	rate	NOUN
ejge-4290	98	28	further	far	ADV
ejge-4290	98	29	;	;	PUNCT
ejge-4290	98	30	thus	thus	ADV
ejge-4290	98	31	the	the	DET
ejge-4290	98	32	initial	initial	ADJ
ejge-4290	98	33	tax	tax	NOUN
ejge-4290	98	34	rate	rate	NOUN
ejge-4290	98	35	could	could	AUX
ejge-4290	98	36	not	not	PART
ejge-4290	98	37	have	have	AUX
ejge-4290	98	38	been	be	AUX
ejge-4290	98	39	optimal	optimal	ADJ
ejge-4290	98	40	.	.	PUNCT
ejge-4290	99	1	from	from	ADP
ejge-4290	99	2	this	this	DET
ejge-4290	99	3	argument	argument	NOUN
ejge-4290	99	4	it	it	PRON
ejge-4290	99	5	follows	follow	VERB
ejge-4290	99	6	that	that	SCONJ
ejge-4290	99	7	the	the	DET
ejge-4290	99	8	equation	equation	NOUN
ejge-4290	99	9	dm	dm	NUM
ejge-4290	99	10	+	+	NUM
ejge-4290	99	11	dw	dw	PROPN
ejge-4290	99	12	+	+	NOUN
ejge-4290	99	13	db	db	PROPN
ejge-4290	99	14	=	=	SYM
ejge-4290	99	15	0	0	NUM
ejge-4290	99	16	implicitly	implicitly	ADV
ejge-4290	99	17	determines	determine	VERB
ejge-4290	99	18	the	the	DET
ejge-4290	99	19	optimal	optimal	ADJ
ejge-4290	99	20	top	top	ADJ
ejge-4290	99	21	tax	tax	NOUN
ejge-4290	99	22	rate	rate	NOUN
ejge-4290	99	23	.	.	PUNCT
ejge-4290	100	1	introducing	introduce	VERB
ejge-4290	100	2	the	the	DET
ejge-4290	100	3	parameter	parameter	NOUN
ejge-4290	100	4	a	a	DET
ejge-4290	100	5	=	=	X
ejge-4290	100	6	zm/(zm	zm/(zm	PROPN
ejge-4290	100	7	–	–	PUNCT
ejge-4290	100	8	ż	ż	PROPN
ejge-4290	100	9	)	)	PUNCT
ejge-4290	100	10	we	we	PRON
ejge-4290	100	11	can	can	AUX
ejge-4290	100	12	solve	solve	VERB
ejge-4290	100	13	the	the	DET
ejge-4290	100	14	equation	equation	NOUN
ejge-4290	100	15	to	to	PART
ejge-4290	100	16	reach	reach	VERB
ejge-4290	100	17	a	a	DET
ejge-4290	100	18	simple	simple	ADJ
ejge-4290	100	19	formula	formula	NOUN
ejge-4290	100	20	:	:	PUNCT
ejge-4290	100	21	τ	τ	X
ejge-4290	100	22	*	*	PUNCT
ejge-4290	100	23	=	=	SYM
ejge-4290	100	24	(	(	PUNCT
ejge-4290	100	25	1	1	NUM
ejge-4290	100	26	–	–	PUNCT
ejge-4290	100	27	g)/(1	g)/(1	NUM
ejge-4290	100	28	–	–	PUNCT
ejge-4290	100	29	g	g	PROPN
ejge-4290	100	30	+	+	X
ejge-4290	100	31	e·a	e·a	NOUN
ejge-4290	100	32	)	)	PUNCT
ejge-4290	100	33	.	.	PUNCT
ejge-4290	101	1	the	the	DET
ejge-4290	101	2	optimal	optimal	ADJ
ejge-4290	101	3	top	top	ADJ
ejge-4290	101	4	marginal	marginal	ADJ
ejge-4290	101	5	tax	tax	NOUN
ejge-4290	101	6	rate	rate	NOUN
ejge-4290	101	7	thus	thus	ADV
ejge-4290	101	8	depends	depend	VERB
ejge-4290	101	9	on	on	ADP
ejge-4290	101	10	three	three	NUM
ejge-4290	101	11	parameters	parameter	NOUN
ejge-4290	101	12	,	,	PUNCT
ejge-4290	101	13	two	two	NUM
ejge-4290	101	14	of	of	ADP
ejge-4290	101	15	which	which	PRON
ejge-4290	101	16	can	can	AUX
ejge-4290	101	17	be	be	AUX
ejge-4290	101	18	estimated	estimate	VERB
ejge-4290	101	19	:	:	PUNCT
ejge-4290	101	20	parameter	parameter	NOUN
ejge-4290	101	21	e	e	PROPN
ejge-4290	101	22	is	be	AUX
ejge-4290	101	23	the	the	DET
ejge-4290	101	24	elasticity	elasticity	NOUN
ejge-4290	101	25	of	of	ADP
ejge-4290	101	26	taxable	taxable	ADJ
ejge-4290	101	27	income	income	NOUN
ejge-4290	101	28	with	with	ADP
ejge-4290	101	29	respect	respect	NOUN
ejge-4290	101	30	to	to	ADP
ejge-4290	101	31	the	the	DET
ejge-4290	101	32	net	net	NOUN
ejge-4290	101	33	-	-	PUNCT
ejge-4290	101	34	of	of	ADP
ejge-4290	101	35	-	-	PUNCT
ejge-4290	101	36	tax	tax	NOUN
ejge-4290	101	37	rate	rate	NOUN
ejge-4290	101	38	,	,	PUNCT
ejge-4290	101	39	while	while	SCONJ
ejge-4290	101	40	parameter	parameter	PROPN
ejge-4290	101	41	a	a	PRON
ejge-4290	101	42	characterises	characterise	VERB
ejge-4290	101	43	the	the	DET
ejge-4290	101	44	shape	shape	NOUN
ejge-4290	101	45	of	of	ADP
ejge-4290	101	46	the	the	DET
ejge-4290	101	47	income	income	NOUN
ejge-4290	101	48	distribution	distribution	NOUN
ejge-4290	101	49	.	.	PUNCT
ejge-4290	102	1	since	since	SCONJ
ejge-4290	102	2	the	the	DET
ejge-4290	102	3	third	third	ADJ
ejge-4290	102	4	parameter	parameter	NOUN
ejge-4290	102	5	g	g	PROPN
ejge-4290	102	6	is	be	AUX
ejge-4290	102	7	a	a	DET
ejge-4290	102	8	function	function	NOUN
ejge-4290	102	9	of	of	ADP
ejge-4290	102	10	society	society	NOUN
ejge-4290	102	11	’s	’s	PART
ejge-4290	102	12	preferences	preference	NOUN
ejge-4290	102	13	,	,	PUNCT
ejge-4290	102	14	it	it	PRON
ejge-4290	102	15	is	be	AUX
ejge-4290	102	16	less	less	ADV
ejge-4290	102	17	straightforward	straightforward	ADJ
ejge-4290	102	18	to	to	PART
ejge-4290	102	19	assess	assess	VERB
ejge-4290	102	20	its	its	PRON
ejge-4290	102	21	plausible	plausible	ADJ
ejge-4290	102	22	values	value	NOUN
ejge-4290	102	23	.	.	PUNCT
ejge-4290	103	1	an	an	DET
ejge-4290	103	2	upper	upper	ADJ
ejge-4290	103	3	bound	bind	VERB
ejge-4290	103	4	to	to	ADP
ejge-4290	103	5	the	the	DET
ejge-4290	103	6	top	top	ADJ
ejge-4290	103	7	marginal	marginal	ADJ
ejge-4290	103	8	tax	tax	NOUN
ejge-4290	103	9	rate	rate	NOUN
ejge-4290	103	10	can	can	AUX
ejge-4290	103	11	be	be	AUX
ejge-4290	103	12	obtained	obtain	VERB
ejge-4290	103	13	by	by	ADP
ejge-4290	103	14	considering	consider	VERB
ejge-4290	103	15	the	the	DET
ejge-4290	103	16	case	case	NOUN
ejge-4290	103	17	when	when	SCONJ
ejge-4290	103	18	g	g	PROPN
ejge-4290	103	19	=	=	NOUN
ejge-4290	103	20	0	0	PROPN
ejge-4290	103	21	.	.	PUNCT
ejge-4290	104	1	in	in	ADP
ejge-4290	104	2	this	this	DET
ejge-4290	104	3	case	case	NOUN
ejge-4290	104	4	the	the	DET
ejge-4290	104	5	value	value	NOUN
ejge-4290	104	6	society	society	NOUN
ejge-4290	104	7	attaches	attach	VERB
ejge-4290	104	8	to	to	ADP
ejge-4290	104	9	an	an	DET
ejge-4290	104	10	additional	additional	ADJ
ejge-4290	104	11	dollar	dollar	NOUN
ejge-4290	104	12	kept	keep	VERB
ejge-4290	104	13	by	by	ADP
ejge-4290	104	14	a	a	DET
ejge-4290	104	15	top	top	ADJ
ejge-4290	104	16	earner	earner	NOUN
ejge-4290	104	17	is	be	AUX
ejge-4290	104	18	negligible	negligible	ADJ
ejge-4290	104	19	compared	compare	VERB
ejge-4290	104	20	to	to	ADP
ejge-4290	104	21	the	the	DET
ejge-4290	104	22	value	value	NOUN
ejge-4290	104	23	society	society	NOUN
ejge-4290	104	24	attaches	attach	VERB
ejge-4290	104	25	to	to	ADP
ejge-4290	104	26	an	an	DET
ejge-4290	104	27	additional	additional	ADJ
ejge-4290	104	28	dollar	dollar	NOUN
ejge-4290	104	29	kept	keep	VERB
ejge-4290	104	30	by	by	ADP
ejge-4290	104	31	the	the	DET
ejge-4290	104	32	average	average	ADJ
ejge-4290	104	33	earner	earner	NOUN
ejge-4290	104	34	(	(	PUNCT
ejge-4290	104	35	or	or	CCONJ
ejge-4290	104	36	to	to	ADP
ejge-4290	104	37	an	an	DET
ejge-4290	104	38	additional	additional	ADJ
ejge-4290	104	39	dollar	dollar	NOUN
ejge-4290	104	40	of	of	ADP
ejge-4290	104	41	government	government	NOUN
ejge-4290	104	42	revenue	revenue	NOUN
ejge-4290	104	43	)	)	PUNCT
ejge-4290	104	44	.	.	PUNCT
ejge-4290	105	1	then	then	ADV
ejge-4290	105	2	,	,	PUNCT
ejge-4290	105	3	the	the	DET
ejge-4290	105	4	only	only	ADJ
ejge-4290	105	5	force	force	NOUN
ejge-4290	105	6	keeping	keep	VERB
ejge-4290	105	7	the	the	DET
ejge-4290	105	8	marginal	marginal	ADJ
ejge-4290	105	9	tax	tax	NOUN
ejge-4290	105	10	rate	rate	NOUN
ejge-4290	105	11	of	of	ADP
ejge-4290	105	12	top	top	ADJ
ejge-4290	105	13	earners	earner	NOUN
ejge-4290	105	14	from	from	ADP
ejge-4290	105	15	rising	rise	VERB
ejge-4290	105	16	is	be	AUX
ejge-4290	105	17	the	the	DET
ejge-4290	105	18	behavioural	behavioural	ADJ
ejge-4290	105	19	effect	effect	NOUN
ejge-4290	105	20	.	.	PUNCT
ejge-4290	106	1	in	in	ADP
ejge-4290	106	2	this	this	DET
ejge-4290	106	3	case	case	NOUN
ejge-4290	106	4	the	the	DET
ejge-4290	106	5	optimal	optimal	ADJ
ejge-4290	106	6	top	top	ADJ
ejge-4290	106	7	marginal	marginal	ADJ
ejge-4290	106	8	rate	rate	NOUN
ejge-4290	106	9	is	be	AUX
ejge-4290	106	10	equal	equal	ADJ
ejge-4290	106	11	to	to	ADP
ejge-4290	106	12	the	the	DET
ejge-4290	106	13	revenue	revenue	NOUN
ejge-4290	106	14	-	-	PUNCT
ejge-4290	106	15	maximising	maximise	VERB
ejge-4290	106	16	rate	rate	NOUN
ejge-4290	106	17	,	,	PUNCT
ejge-4290	106	18	with	with	ADP
ejge-4290	106	19	the	the	DET
ejge-4290	106	20	formula	formula	NOUN
ejge-4290	106	21	simplifying	simplify	VERB
ejge-4290	106	22	to	to	ADP
ejge-4290	106	23	:	:	PUNCT
ejge-4290	106	24	τ	τ	PROPN
ejge-4290	106	25	*	*	PUNCT
ejge-4290	106	26	=	=	SYM
ejge-4290	106	27	1/(1	1/(1	PROPN
ejge-4290	106	28	+	+	PUNCT
ejge-4290	106	29	e·a	e·a	NOUN
ejge-4290	106	30	)	)	PUNCT
ejge-4290	106	31	.	.	PUNCT
ejge-4290	107	1	brewer	brewer	PROPN
ejge-4290	107	2	et	et	PROPN
ejge-4290	107	3	al	al	PROPN
ejge-4290	107	4	.	.	PROPN
ejge-4290	107	5	(	(	PUNCT
ejge-4290	107	6	2010	2010	NUM
ejge-4290	107	7	)	)	PUNCT
ejge-4290	107	8	and	and	CCONJ
ejge-4290	107	9	diamond	diamond	NOUN
ejge-4290	107	10	and	and	CCONJ
ejge-4290	107	11	saez	saez	PROPN
ejge-4290	107	12	(	(	PUNCT
ejge-4290	107	13	2011	2011	NUM
ejge-4290	107	14	)	)	PUNCT
ejge-4290	107	15	argue	argue	VERB
ejge-4290	107	16	that	that	SCONJ
ejge-4290	107	17	g	g	PROPN
ejge-4290	107	18	=	=	SYM
ejge-4290	107	19	0	0	NUM
ejge-4290	107	20	is	be	AUX
ejge-4290	107	21	plausible	plausible	ADJ
ejge-4290	107	22	for	for	ADP
ejge-4290	107	23	top	top	ADJ
ejge-4290	107	24	earners	earner	NOUN
ejge-4290	107	25	(	(	PUNCT
ejge-4290	107	26	the	the	DET
ejge-4290	107	27	top	top	ADJ
ejge-4290	107	28	1	1	NUM
ejge-4290	107	29	percent	percent	NOUN
ejge-4290	107	30	of	of	ADP
ejge-4290	107	31	the	the	DET
ejge-4290	107	32	income	income	NOUN
ejge-4290	107	33	distribution	distribution	NOUN
ejge-4290	107	34	in	in	ADP
ejge-4290	107	35	their	their	PRON
ejge-4290	107	36	definition	definition	NOUN
ejge-4290	107	37	)	)	PUNCT
ejge-4290	107	38	.	.	PUNCT
ejge-4290	108	1	for	for	ADP
ejge-4290	108	2	most	most	ADJ
ejge-4290	108	3	social	social	ADJ
ejge-4290	108	4	welfare	welfare	NOUN
ejge-4290	108	5	functions	function	NOUN
ejge-4290	108	6	with	with	ADP
ejge-4290	108	7	redistributive	redistributive	ADJ
ejge-4290	108	8	preferences	preference	NOUN
ejge-4290	108	9	it	it	PRON
ejge-4290	108	10	will	will	AUX
ejge-4290	108	11	be	be	AUX
ejge-4290	108	12	the	the	DET
ejge-4290	108	13	case	case	NOUN
ejge-4290	108	14	that	that	SCONJ
ejge-4290	108	15	g	g	PROPN
ejge-4290	108	16	decreases	decrease	VERB
ejge-4290	108	17	with	with	ADP
ejge-4290	108	18	income	income	NOUN
ejge-4290	108	19	,	,	PUNCT
ejge-4290	108	20	and	and	CCONJ
ejge-4290	108	21	the	the	DET
ejge-4290	108	22	zero	zero	NUM
ejge-4290	108	23	-	-	PUNCT
ejge-4290	108	24	marginal	marginal	ADJ
ejge-4290	108	25	-	-	PUNCT
ejge-4290	108	26	weight	weight	NOUN
ejge-4290	108	27	result	result	NOUN
ejge-4290	108	28	will	will	AUX
ejge-4290	108	29	hold	hold	VERB
ejge-4290	108	30	asymptotically	asymptotically	ADV
ejge-4290	108	31	for	for	ADP
ejge-4290	108	32	social	social	ADJ
ejge-4290	108	33	welfare	welfare	NOUN
ejge-4290	108	34	functions	function	NOUN
ejge-4290	108	35	that	that	PRON
ejge-4290	108	36	satisfy	satisfy	VERB
ejge-4290	108	37	the	the	DET
ejge-4290	108	38	property	property	NOUN
ejge-4290	108	39	lim	lim	PROPN
ejge-4290	108	40	g(z	g(z	PROPN
ejge-4290	108	41	)	)	PUNCT
ejge-4290	109	1	=	=	SYM
ejge-4290	109	2	0	0	PUNCT
ejge-4290	110	1	as	as	SCONJ
ejge-4290	110	2	z	z	PROPN
ejge-4290	110	3	goes	go	VERB
ejge-4290	110	4	to	to	ADP
ejge-4290	110	5	infinity	infinity	NOUN
ejge-4290	110	6	.	.	PUNCT
ejge-4290	111	1	this	this	PRON
ejge-4290	111	2	is	be	AUX
ejge-4290	111	3	the	the	DET
ejge-4290	111	4	case	case	NOUN
ejge-4290	111	5	,	,	PUNCT
ejge-4290	111	6	for	for	ADP
ejge-4290	111	7	example	example	NOUN
ejge-4290	111	8	,	,	PUNCT
ejge-4290	111	9	in	in	ADP
ejge-4290	111	10	a	a	DET
ejge-4290	111	11	utilitarian	utilitarian	ADJ
ejge-4290	111	12	framework	framework	NOUN
ejge-4290	111	13	(	(	PUNCT
ejge-4290	111	14	where	where	SCONJ
ejge-4290	111	15	the	the	DET
ejge-4290	111	16	welfare	welfare	NOUN
ejge-4290	111	17	of	of	ADP
ejge-4290	111	18	every	every	DET
ejge-4290	111	19	individual	individual	NOUN
ejge-4290	111	20	is	be	AUX
ejge-4290	111	21	equally	equally	ADV
ejge-4290	111	22	important	important	ADJ
ejge-4290	111	23	for	for	ADP
ejge-4290	111	24	the	the	DET
ejge-4290	111	25	government	government	NOUN
ejge-4290	111	26	)	)	PUNCT
ejge-4290	111	27	where	where	SCONJ
ejge-4290	111	28	the	the	DET
ejge-4290	111	29	marginal	marginal	ADJ
ejge-4290	111	30	utility	utility	NOUN
ejge-4290	111	31	from	from	ADP
ejge-4290	111	32	consumption	consumption	NOUN
ejge-4290	111	33	declines	decline	NOUN
ejge-4290	111	34	to	to	ADP
ejge-4290	111	35	zero	zero	NUM
ejge-4290	111	36	.	.	PUNCT
ejge-4290	112	1	in	in	ADP
ejge-4290	112	2	all	all	DET
ejge-4290	112	3	these	these	DET
ejge-4290	112	4	cases	case	NOUN
ejge-4290	112	5	it	it	PRON
ejge-4290	112	6	will	will	AUX
ejge-4290	112	7	be	be	AUX
ejge-4290	112	8	true	true	ADJ
ejge-4290	112	9	that	that	SCONJ
ejge-4290	112	10	the	the	PRON
ejge-4290	112	11	narrower	narrow	ADJ
ejge-4290	112	12	the	the	DET
ejge-4290	112	13	top	top	ADJ
ejge-4290	112	14	income	income	NOUN
ejge-4290	112	15	bracket	bracket	NOUN
ejge-4290	112	16	is	be	AUX
ejge-4290	112	17	defined	define	VERB
ejge-4290	112	18	,	,	PUNCT
ejge-4290	112	19	the	the	PRON
ejge-4290	112	20	higher	high	ADJ
ejge-4290	112	21	the	the	DET
ejge-4290	112	22	optimal	optimal	ADJ
ejge-4290	112	23	top	top	NOUN
ejge-4290	112	24	kiss	kiss	VERB
ejge-4290	112	25	●	●	PUNCT
ejge-4290	112	26	the	the	DET
ejge-4290	112	27	optimal	optimal	ADJ
ejge-4290	112	28	top	top	ADJ
ejge-4290	112	29	marginal	marginal	ADJ
ejge-4290	112	30	tax	tax	NOUN
ejge-4290	112	31	rate	rate	NOUN
ejge-4290	112	32	105	105	NUM
ejge-4290	112	33	marginal	marginal	ADJ
ejge-4290	112	34	tax	tax	NOUN
ejge-4290	112	35	rate	rate	NOUN
ejge-4290	112	36	is	be	AUX
ejge-4290	112	37	and	and	CCONJ
ejge-4290	112	38	the	the	PRON
ejge-4290	112	39	closer	close	ADJ
ejge-4290	112	40	it	it	PRON
ejge-4290	112	41	is	be	AUX
ejge-4290	112	42	going	go	VERB
ejge-4290	112	43	to	to	PART
ejge-4290	112	44	be	be	AUX
ejge-4290	112	45	to	to	ADP
ejge-4290	112	46	the	the	DET
ejge-4290	112	47	revenue	revenue	NOUN
ejge-4290	112	48	-	-	PUNCT
ejge-4290	112	49	maximising	maximise	VERB
ejge-4290	112	50	tax	tax	NOUN
ejge-4290	112	51	rate	rate	NOUN
ejge-4290	112	52	.	.	PUNCT
ejge-4290	113	1	but	but	CCONJ
ejge-4290	113	2	parameter	parameter	NOUN
ejge-4290	113	3	g	g	PROPN
ejge-4290	113	4	does	do	AUX
ejge-4290	113	5	not	not	PART
ejge-4290	113	6	have	have	VERB
ejge-4290	113	7	to	to	PART
ejge-4290	113	8	converge	converge	VERB
ejge-4290	113	9	to	to	ADP
ejge-4290	113	10	zero	zero	NUM
ejge-4290	113	11	for	for	ADP
ejge-4290	113	12	the	the	DET
ejge-4290	113	13	revenue	revenue	NOUN
ejge-4290	113	14	-	-	PUNCT
ejge-4290	113	15	maximising	maximise	VERB
ejge-4290	113	16	tax	tax	NOUN
ejge-4290	113	17	rate	rate	NOUN
ejge-4290	113	18	to	to	PART
ejge-4290	113	19	be	be	AUX
ejge-4290	113	20	approximately	approximately	ADV
ejge-4290	113	21	optimal	optimal	ADJ
ejge-4290	113	22	.	.	PUNCT
ejge-4290	114	1	note	note	VERB
ejge-4290	114	2	that	that	SCONJ
ejge-4290	114	3	g	g	PROPN
ejge-4290	114	4	enters	enter	VERB
ejge-4290	114	5	(	(	PUNCT
ejge-4290	114	6	with	with	ADP
ejge-4290	114	7	the	the	DET
ejge-4290	114	8	same	same	ADJ
ejge-4290	114	9	sign	sign	NOUN
ejge-4290	114	10	)	)	PUNCT
ejge-4290	114	11	both	both	CCONJ
ejge-4290	114	12	the	the	DET
ejge-4290	114	13	numerator	numerator	NOUN
ejge-4290	114	14	and	and	CCONJ
ejge-4290	114	15	the	the	DET
ejge-4290	114	16	denominator	denominator	NOUN
ejge-4290	114	17	of	of	ADP
ejge-4290	114	18	the	the	DET
ejge-4290	114	19	general	general	ADJ
ejge-4290	114	20	formula	formula	NOUN
ejge-4290	114	21	.	.	PUNCT
ejge-4290	115	1	this	this	PRON
ejge-4290	115	2	means	mean	VERB
ejge-4290	115	3	that	that	SCONJ
ejge-4290	115	4	the	the	DET
ejge-4290	115	5	effect	effect	NOUN
ejge-4290	115	6	of	of	ADP
ejge-4290	115	7	g	g	NOUN
ejge-4290	115	8	will	will	AUX
ejge-4290	115	9	be	be	AUX
ejge-4290	115	10	of	of	ADP
ejge-4290	115	11	second	second	ADJ
ejge-4290	115	12	order	order	NOUN
ejge-4290	115	13	as	as	ADV
ejge-4290	115	14	long	long	ADV
ejge-4290	115	15	as	as	SCONJ
ejge-4290	115	16	g	g	PROPN
ejge-4290	115	17	is	be	AUX
ejge-4290	115	18	not	not	PART
ejge-4290	115	19	too	too	ADV
ejge-4290	115	20	large	large	ADJ
ejge-4290	115	21	.	.	PUNCT
ejge-4290	116	1	a	a	DET
ejge-4290	116	2	sensitivity	sensitivity	NOUN
ejge-4290	116	3	analysis	analysis	NOUN
ejge-4290	116	4	to	to	ADP
ejge-4290	116	5	the	the	DET
ejge-4290	116	6	value	value	NOUN
ejge-4290	116	7	of	of	ADP
ejge-4290	116	8	g	g	PROPN
ejge-4290	116	9	is	be	AUX
ejge-4290	116	10	presented	present	VERB
ejge-4290	116	11	in	in	ADP
ejge-4290	116	12	the	the	DET
ejge-4290	116	13	next	next	ADJ
ejge-4290	116	14	subsection	subsection	NOUN
ejge-4290	116	15	.	.	PUNCT
ejge-4290	117	1	evaluating	evaluate	VERB
ejge-4290	117	2	the	the	DET
ejge-4290	117	3	theoretical	theoretical	ADJ
ejge-4290	117	4	benchmarks	benchmark	NOUN
ejge-4290	117	5	for	for	ADP
ejge-4290	117	6	hungary	hungary	PROPN
ejge-4290	117	7	the	the	DET
ejge-4290	117	8	revenue	revenue	NOUN
ejge-4290	117	9	-	-	PUNCT
ejge-4290	117	10	maximising	maximise	VERB
ejge-4290	117	11	top	top	ADJ
ejge-4290	117	12	marginal	marginal	ADJ
ejge-4290	117	13	tax	tax	NOUN
ejge-4290	117	14	rate	rate	NOUN
ejge-4290	117	15	in	in	ADP
ejge-4290	117	16	hungary	hungary	PROPN
ejge-4290	117	17	the	the	DET
ejge-4290	117	18	previous	previous	ADJ
ejge-4290	117	19	subsection	subsection	NOUN
ejge-4290	117	20	established	establish	VERB
ejge-4290	117	21	that	that	SCONJ
ejge-4290	117	22	the	the	DET
ejge-4290	117	23	revenue	revenue	NOUN
ejge-4290	117	24	-	-	PUNCT
ejge-4290	117	25	maximising	maximise	VERB
ejge-4290	117	26	top	top	ADJ
ejge-4290	117	27	marginal	marginal	ADJ
ejge-4290	117	28	tax	tax	NOUN
ejge-4290	117	29	rate	rate	NOUN
ejge-4290	117	30	depends	depend	VERB
ejge-4290	117	31	on	on	ADP
ejge-4290	117	32	only	only	ADV
ejge-4290	117	33	two	two	NUM
ejge-4290	117	34	parameters	parameter	NOUN
ejge-4290	117	35	:	:	PUNCT
ejge-4290	117	36	parameter	parameter	NOUN
ejge-4290	117	37	a	a	DET
ejge-4290	117	38	describing	describe	VERB
ejge-4290	117	39	how	how	SCONJ
ejge-4290	117	40	thin	thin	ADJ
ejge-4290	117	41	the	the	DET
ejge-4290	117	42	income	income	NOUN
ejge-4290	117	43	distribution	distribution	NOUN
ejge-4290	117	44	is	be	AUX
ejge-4290	117	45	at	at	ADP
ejge-4290	117	46	the	the	DET
ejge-4290	117	47	top	top	NOUN
ejge-4290	117	48	and	and	CCONJ
ejge-4290	117	49	parameter	parameter	NOUN
ejge-4290	117	50	e	e	PROPN
ejge-4290	117	51	describing	describe	VERB
ejge-4290	117	52	how	how	SCONJ
ejge-4290	117	53	sensitively	sensitively	ADV
ejge-4290	117	54	top	top	ADJ
ejge-4290	117	55	earners	earner	NOUN
ejge-4290	117	56	react	react	VERB
ejge-4290	117	57	to	to	ADP
ejge-4290	117	58	changes	change	NOUN
ejge-4290	117	59	in	in	ADP
ejge-4290	117	60	the	the	DET
ejge-4290	117	61	marginal	marginal	ADJ
ejge-4290	117	62	tax	tax	NOUN
ejge-4290	117	63	rate	rate	NOUN
ejge-4290	117	64	.	.	PUNCT
ejge-4290	118	1	in	in	ADP
ejge-4290	118	2	this	this	DET
ejge-4290	118	3	subsection	subsection	NOUN
ejge-4290	118	4	,	,	PUNCT
ejge-4290	118	5	estimates	estimate	NOUN
ejge-4290	118	6	for	for	ADP
ejge-4290	118	7	parameters	parameter	NOUN
ejge-4290	118	8	a	a	PRON
ejge-4290	118	9	and	and	CCONJ
ejge-4290	118	10	e	e	NOUN
ejge-4290	118	11	are	be	AUX
ejge-4290	118	12	presented	present	VERB
ejge-4290	118	13	.	.	PUNCT
ejge-4290	119	1	with	with	ADP
ejge-4290	119	2	these	these	DET
ejge-4290	119	3	parameters	parameter	NOUN
ejge-4290	119	4	it	it	PRON
ejge-4290	119	5	is	be	AUX
ejge-4290	119	6	possible	possible	ADJ
ejge-4290	119	7	to	to	PART
ejge-4290	119	8	calculate	calculate	VERB
ejge-4290	119	9	the	the	DET
ejge-4290	119	10	revenue	revenue	NOUN
ejge-4290	119	11	-	-	PUNCT
ejge-4290	119	12	maximising	maximise	VERB
ejge-4290	119	13	top	top	ADJ
ejge-4290	119	14	marginal	marginal	ADJ
ejge-4290	119	15	tax	tax	NOUN
ejge-4290	119	16	rate	rate	NOUN
ejge-4290	119	17	.	.	PUNCT
ejge-4290	120	1	as	as	SCONJ
ejge-4290	120	2	seen	see	VERB
ejge-4290	120	3	above	above	ADV
ejge-4290	120	4	,	,	PUNCT
ejge-4290	120	5	the	the	DET
ejge-4290	120	6	revenuemaximising	revenuemaximise	VERB
ejge-4290	120	7	top	top	ADJ
ejge-4290	120	8	marginal	marginal	ADJ
ejge-4290	120	9	tax	tax	NOUN
ejge-4290	120	10	rate	rate	NOUN
ejge-4290	120	11	is	be	AUX
ejge-4290	120	12	optimal	optimal	ADJ
ejge-4290	120	13	when	when	SCONJ
ejge-4290	120	14	the	the	DET
ejge-4290	120	15	value	value	NOUN
ejge-4290	120	16	of	of	ADP
ejge-4290	120	17	parameter	parameter	NOUN
ejge-4290	120	18	g	g	PROPN
ejge-4290	120	19	is	be	AUX
ejge-4290	120	20	zero	zero	NUM
ejge-4290	120	21	.	.	PUNCT
ejge-4290	121	1	the	the	DET
ejge-4290	121	2	next	next	ADJ
ejge-4290	121	3	subsection	subsection	NOUN
ejge-4290	121	4	contains	contain	VERB
ejge-4290	121	5	the	the	DET
ejge-4290	121	6	more	more	ADV
ejge-4290	121	7	general	general	ADJ
ejge-4290	121	8	case	case	NOUN
ejge-4290	121	9	,	,	PUNCT
ejge-4290	121	10	calculating	calculate	VERB
ejge-4290	121	11	the	the	DET
ejge-4290	121	12	value	value	NOUN
ejge-4290	121	13	of	of	ADP
ejge-4290	121	14	the	the	DET
ejge-4290	121	15	optimal	optimal	ADJ
ejge-4290	121	16	top	top	ADJ
ejge-4290	121	17	marginal	marginal	ADJ
ejge-4290	121	18	tax	tax	NOUN
ejge-4290	121	19	rate	rate	NOUN
ejge-4290	121	20	as	as	ADP
ejge-4290	121	21	a	a	DET
ejge-4290	121	22	function	function	NOUN
ejge-4290	121	23	of	of	ADP
ejge-4290	121	24	parameter	parameter	NOUN
ejge-4290	121	25	g.	g.	PROPN
ejge-4290	122	1	the	the	DET
ejge-4290	122	2	income	income	NOUN
ejge-4290	122	3	-	-	PUNCT
ejge-4290	122	4	distribution	distribution	NOUN
ejge-4290	122	5	parameter	parameter	NOUN
ejge-4290	122	6	first	first	ADV
ejge-4290	123	1	,	,	PUNCT
ejge-4290	123	2	the	the	DET
ejge-4290	123	3	empirical	empirical	ADJ
ejge-4290	123	4	value	value	NOUN
ejge-4290	123	5	of	of	ADP
ejge-4290	123	6	parameter	parameter	NOUN
ejge-4290	123	7	a	a	PRON
ejge-4290	123	8	is	be	AUX
ejge-4290	123	9	estimated	estimate	VERB
ejge-4290	123	10	for	for	ADP
ejge-4290	123	11	hungary	hungary	PROPN
ejge-4290	123	12	.	.	PUNCT
ejge-4290	124	1	recall	recall	VERB
ejge-4290	124	2	that	that	DET
ejge-4290	124	3	parameter	parameter	NOUN
ejge-4290	124	4	a	a	PRON
ejge-4290	124	5	is	be	AUX
ejge-4290	124	6	defined	define	VERB
ejge-4290	124	7	as	as	ADP
ejge-4290	124	8	a	a	DET
ejge-4290	124	9	=	=	SYM
ejge-4290	124	10	zm/(zm	zm/(zm	ADJ
ejge-4290	124	11	–	–	PUNCT
ejge-4290	124	12	ż	ż	PROPN
ejge-4290	124	13	)	)	PUNCT
ejge-4290	124	14	,	,	PUNCT
ejge-4290	124	15	that	that	ADV
ejge-4290	124	16	is	is	ADV
ejge-4290	124	17	,	,	PUNCT
ejge-4290	124	18	for	for	ADP
ejge-4290	124	19	any	any	DET
ejge-4290	124	20	income	income	NOUN
ejge-4290	124	21	limit	limit	NOUN
ejge-4290	124	22	ż	ż	PROPN
ejge-4290	124	23	,	,	PUNCT
ejge-4290	124	24	a	a	PRON
ejge-4290	124	25	is	be	AUX
ejge-4290	124	26	equal	equal	ADJ
ejge-4290	124	27	to	to	ADP
ejge-4290	124	28	the	the	DET
ejge-4290	124	29	average	average	ADJ
ejge-4290	124	30	income	income	NOUN
ejge-4290	124	31	of	of	ADP
ejge-4290	124	32	individuals	individual	NOUN
ejge-4290	124	33	above	above	ADP
ejge-4290	124	34	the	the	DET
ejge-4290	124	35	income	income	NOUN
ejge-4290	124	36	limit	limit	NOUN
ejge-4290	124	37	divided	divide	VERB
ejge-4290	124	38	by	by	ADP
ejge-4290	124	39	the	the	DET
ejge-4290	124	40	difference	difference	NOUN
ejge-4290	124	41	of	of	ADP
ejge-4290	124	42	that	that	DET
ejge-4290	124	43	average	average	ADJ
ejge-4290	124	44	income	income	NOUN
ejge-4290	124	45	and	and	CCONJ
ejge-4290	124	46	the	the	DET
ejge-4290	124	47	income	income	NOUN
ejge-4290	124	48	limit	limit	NOUN
ejge-4290	124	49	.	.	PUNCT
ejge-4290	125	1	a	a	DET
ejge-4290	125	2	ten	ten	NUM
ejge-4290	125	3	-	-	PUNCT
ejge-4290	125	4	percent	percent	NOUN
ejge-4290	125	5	sample	sample	NOUN
ejge-4290	125	6	of	of	ADP
ejge-4290	125	7	the	the	DET
ejge-4290	125	8	2008	2008	NUM
ejge-4290	125	9	pit	pit	NOUN
ejge-4290	125	10	returns	return	NOUN
ejge-4290	125	11	is	be	AUX
ejge-4290	125	12	used	use	VERB
ejge-4290	125	13	for	for	ADP
ejge-4290	125	14	this	this	DET
ejge-4290	125	15	exercise	exercise	NOUN
ejge-4290	125	16	,	,	PUNCT
ejge-4290	125	17	compiled	compile	VERB
ejge-4290	125	18	by	by	ADP
ejge-4290	125	19	the	the	DET
ejge-4290	125	20	hungarian	hungarian	ADJ
ejge-4290	125	21	tax	tax	NOUN
ejge-4290	125	22	authority	authority	NOUN
ejge-4290	125	23	(	(	PUNCT
ejge-4290	125	24	the	the	DET
ejge-4290	125	25	population	population	NOUN
ejge-4290	125	26	excludes	exclude	VERB
ejge-4290	125	27	the	the	DET
ejge-4290	125	28	full	full	ADJ
ejge-4290	125	29	-	-	PUNCT
ejge-4290	125	30	time	time	NOUN
ejge-4290	125	31	self	self	NOUN
ejge-4290	125	32	-	-	PUNCT
ejge-4290	125	33	employed	employ	VERB
ejge-4290	125	34	)	)	PUNCT
ejge-4290	125	35	.	.	PUNCT
ejge-4290	126	1	figure	figure	NOUN
ejge-4290	126	2	1	1	NUM
ejge-4290	126	3	shows	show	VERB
ejge-4290	126	4	the	the	DET
ejge-4290	126	5	value	value	NOUN
ejge-4290	126	6	of	of	ADP
ejge-4290	126	7	a	a	PRON
ejge-4290	126	8	for	for	ADP
ejge-4290	126	9	annual	annual	ADJ
ejge-4290	126	10	gross	gross	ADJ
ejge-4290	126	11	income	income	NOUN
ejge-4290	126	12	levels	level	NOUN
ejge-4290	126	13	between	between	ADP
ejge-4290	126	14	huf	huf	PROPN
ejge-4290	126	15	0.1	0.1	NUM
ejge-4290	126	16	million	million	NUM
ejge-4290	126	17	(	(	PUNCT
ejge-4290	126	18	about	about	ADP
ejge-4290	126	19	eur	eur	PROPN
ejge-4290	126	20	330	330	NUM
ejge-4290	126	21	)	)	PUNCT
ejge-4290	126	22	and	and	CCONJ
ejge-4290	126	23	huf	huf	PROPN
ejge-4290	126	24	40	40	NUM
ejge-4290	126	25	million	million	NUM
ejge-4290	126	26	(	(	PUNCT
ejge-4290	126	27	about	about	ADP
ejge-4290	126	28	eur	eur	NOUN
ejge-4290	126	29	130,000	130,000	NUM
ejge-4290	126	30	)	)	PUNCT
ejge-4290	126	31	.	.	PUNCT
ejge-4290	127	1	for	for	ADP
ejge-4290	127	2	easier	easy	ADJ
ejge-4290	127	3	interpretation	interpretation	NOUN
ejge-4290	127	4	of	of	ADP
ejge-4290	127	5	the	the	DET
ejge-4290	127	6	figure	figure	NOUN
ejge-4290	127	7	it	it	PRON
ejge-4290	127	8	can	can	AUX
ejge-4290	127	9	be	be	AUX
ejge-4290	127	10	noted	note	VERB
ejge-4290	127	11	that	that	SCONJ
ejge-4290	127	12	the	the	DET
ejge-4290	127	13	average	average	ADJ
ejge-4290	127	14	annual	annual	ADJ
ejge-4290	127	15	gross	gross	ADJ
ejge-4290	127	16	income	income	NOUN
ejge-4290	127	17	in	in	ADP
ejge-4290	127	18	2008	2008	NUM
ejge-4290	127	19	was	be	AUX
ejge-4290	127	20	about	about	ADP
ejge-4290	127	21	huf	huf	PROPN
ejge-4290	127	22	1.9	1.9	NUM
ejge-4290	127	23	million	million	NUM
ejge-4290	127	24	(	(	PUNCT
ejge-4290	127	25	about	about	ADP
ejge-4290	127	26	eur	eur	NOUN
ejge-4290	127	27	6,300	6,300	NUM
ejge-4290	127	28	)	)	PUNCT
ejge-4290	127	29	while	while	SCONJ
ejge-4290	127	30	an	an	DET
ejge-4290	127	31	individual	individual	NOUN
ejge-4290	127	32	belonged	belong	VERB
ejge-4290	127	33	to	to	ADP
ejge-4290	127	34	the	the	DET
ejge-4290	127	35	top	top	ADJ
ejge-4290	127	36	1	1	NUM
ejge-4290	127	37	percent	percent	NOUN
ejge-4290	127	38	of	of	ADP
ejge-4290	127	39	tax	tax	NOUN
ejge-4290	127	40	filers	filer	NOUN
ejge-4290	127	41	with	with	ADP
ejge-4290	127	42	an	an	DET
ejge-4290	127	43	annual	annual	ADJ
ejge-4290	127	44	gross	gross	ADJ
ejge-4290	127	45	income	income	NOUN
ejge-4290	127	46	of	of	ADP
ejge-4290	127	47	about	about	ADP
ejge-4290	127	48	huf	huf	PROPN
ejge-4290	127	49	10.6	10.6	NUM
ejge-4290	127	50	million	million	NUM
ejge-4290	127	51	(	(	PUNCT
ejge-4290	127	52	equivalent	equivalent	ADJ
ejge-4290	127	53	to	to	ADP
ejge-4290	127	54	about	about	ADV
ejge-4290	127	55	eur	eur	PROPN
ejge-4290	127	56	35,000	35,000	NUM
ejge-4290	127	57	)	)	PUNCT
ejge-4290	127	58	.	.	PUNCT
ejge-4290	128	1	european	european	PROPN
ejge-4290	128	2	journal	journal	PROPN
ejge-4290	128	3	of	of	ADP
ejge-4290	128	4	government	government	NOUN
ejge-4290	128	5	and	and	CCONJ
ejge-4290	128	6	economics	economic	NOUN
ejge-4290	128	7	2(2	2(2	NUM
ejge-4290	128	8	)	)	PUNCT
ejge-4290	128	9	106	106	NUM
ejge-4290	128	10	figure	figure	NOUN
ejge-4290	128	11	1	1	NUM
ejge-4290	128	12	.	.	PUNCT
ejge-4290	129	1	the	the	DET
ejge-4290	129	2	value	value	NOUN
ejge-4290	129	3	of	of	ADP
ejge-4290	129	4	parameter	parameter	NOUN
ejge-4290	129	5	a	a	PRON
ejge-4290	129	6	as	as	ADP
ejge-4290	129	7	a	a	DET
ejge-4290	129	8	function	function	NOUN
ejge-4290	129	9	of	of	ADP
ejge-4290	129	10	the	the	DET
ejge-4290	129	11	income	income	NOUN
ejge-4290	129	12	limit	limit	NOUN
ejge-4290	129	13	chosen	choose	VERB
ejge-4290	129	14	note	note	NOUN
ejge-4290	129	15	:	:	PUNCT
ejge-4290	129	16	author	author	NOUN
ejge-4290	129	17	’s	’s	PART
ejge-4290	129	18	calculation	calculation	NOUN
ejge-4290	129	19	based	base	VERB
ejge-4290	129	20	on	on	ADP
ejge-4290	129	21	2008	2008	NUM
ejge-4290	129	22	tax	tax	NOUN
ejge-4290	129	23	return	return	NOUN
ejge-4290	129	24	data	datum	NOUN
ejge-4290	129	25	provided	provide	VERB
ejge-4290	129	26	by	by	ADP
ejge-4290	129	27	the	the	DET
ejge-4290	129	28	hungarian	hungarian	ADJ
ejge-4290	129	29	tax	tax	NOUN
ejge-4290	129	30	authority	authority	NOUN
ejge-4290	129	31	.	.	PUNCT
ejge-4290	130	1	figure	figure	NOUN
ejge-4290	130	2	1	1	NUM
ejge-4290	130	3	shows	show	VERB
ejge-4290	130	4	that	that	SCONJ
ejge-4290	130	5	the	the	DET
ejge-4290	130	6	value	value	NOUN
ejge-4290	130	7	of	of	ADP
ejge-4290	130	8	parameter	parameter	NOUN
ejge-4290	130	9	a	a	PRON
ejge-4290	130	10	is	be	AUX
ejge-4290	130	11	very	very	ADV
ejge-4290	130	12	stable	stable	ADJ
ejge-4290	130	13	for	for	ADP
ejge-4290	130	14	income	income	NOUN
ejge-4290	130	15	limits	limit	NOUN
ejge-4290	130	16	above	above	ADP
ejge-4290	130	17	huf	huf	PROPN
ejge-4290	130	18	5	5	NUM
ejge-4290	130	19	million	million	NUM
ejge-4290	130	20	(	(	PUNCT
ejge-4290	130	21	about	about	ADP
ejge-4290	130	22	eur	eur	NOUN
ejge-4290	130	23	17,000	17,000	NUM
ejge-4290	130	24	)	)	PUNCT
ejge-4290	130	25	.	.	PUNCT
ejge-4290	131	1	it	it	PRON
ejge-4290	131	2	is	be	AUX
ejge-4290	131	3	around	around	ADP
ejge-4290	131	4	2.35	2.35	NUM
ejge-4290	131	5	for	for	ADP
ejge-4290	131	6	incomes	income	NOUN
ejge-4290	131	7	between	between	ADP
ejge-4290	131	8	huf	huf	PROPN
ejge-4290	131	9	6	6	NUM
ejge-4290	131	10	and	and	CCONJ
ejge-4290	131	11	23	23	NUM
ejge-4290	131	12	million	million	NUM
ejge-4290	131	13	and	and	CCONJ
ejge-4290	131	14	is	be	AUX
ejge-4290	131	15	very	very	ADV
ejge-4290	131	16	close	close	ADJ
ejge-4290	131	17	to	to	ADP
ejge-4290	131	18	2.5	2.5	NUM
ejge-4290	131	19	for	for	ADP
ejge-4290	131	20	income	income	NOUN
ejge-4290	131	21	levels	level	NOUN
ejge-4290	131	22	above	above	ADP
ejge-4290	131	23	that	that	PRON
ejge-4290	131	24	.	.	PUNCT
ejge-4290	132	1	(	(	PUNCT
ejge-4290	132	2	note	note	VERB
ejge-4290	132	3	that	that	SCONJ
ejge-4290	132	4	individuals	individual	NOUN
ejge-4290	132	5	above	above	ADP
ejge-4290	132	6	income	income	NOUN
ejge-4290	132	7	of	of	ADP
ejge-4290	132	8	huf	huf	PROPN
ejge-4290	132	9	5	5	NUM
ejge-4290	132	10	million	million	NUM
ejge-4290	132	11	represent	represent	VERB
ejge-4290	132	12	about	about	ADP
ejge-4290	132	13	the	the	DET
ejge-4290	132	14	top	top	ADJ
ejge-4290	132	15	5	5	NUM
ejge-4290	132	16	percent	percent	NOUN
ejge-4290	132	17	of	of	ADP
ejge-4290	132	18	the	the	DET
ejge-4290	132	19	income	income	NOUN
ejge-4290	132	20	distribution	distribution	NOUN
ejge-4290	132	21	,	,	PUNCT
ejge-4290	132	22	while	while	SCONJ
ejge-4290	132	23	the	the	DET
ejge-4290	132	24	top	top	ADJ
ejge-4290	132	25	1	1	NUM
ejge-4290	132	26	percent	percent	NOUN
ejge-4290	132	27	starts	start	VERB
ejge-4290	132	28	at	at	ADP
ejge-4290	132	29	about	about	ADP
ejge-4290	132	30	huf	huf	PROPN
ejge-4290	132	31	10.6	10.6	NUM
ejge-4290	132	32	million	million	NUM
ejge-4290	132	33	.	.	PUNCT
ejge-4290	132	34	)	)	PUNCT
ejge-4290	133	1	that	that	SCONJ
ejge-4290	133	2	this	this	DET
ejge-4290	133	3	parameter	parameter	NOUN
ejge-4290	133	4	is	be	AUX
ejge-4290	133	5	stable	stable	ADJ
ejge-4290	133	6	for	for	ADP
ejge-4290	133	7	the	the	DET
ejge-4290	133	8	upper	upper	ADJ
ejge-4290	133	9	part	part	NOUN
ejge-4290	133	10	of	of	ADP
ejge-4290	133	11	the	the	DET
ejge-4290	133	12	income	income	NOUN
ejge-4290	133	13	distribution	distribution	NOUN
ejge-4290	133	14	is	be	AUX
ejge-4290	133	15	a	a	DET
ejge-4290	133	16	general	general	ADJ
ejge-4290	133	17	result	result	NOUN
ejge-4290	133	18	first	first	ADV
ejge-4290	133	19	noted	note	VERB
ejge-4290	133	20	by	by	ADP
ejge-4290	133	21	the	the	DET
ejge-4290	133	22	italian	italian	ADJ
ejge-4290	133	23	economist	economist	NOUN
ejge-4290	133	24	and	and	CCONJ
ejge-4290	133	25	statistician	statistician	ADJ
ejge-4290	133	26	vilfredo	vilfredo	VERB
ejge-4290	133	27	pareto	pareto	VERB
ejge-4290	133	28	and	and	CCONJ
ejge-4290	133	29	confirmed	confirm	VERB
ejge-4290	133	30	for	for	ADP
ejge-4290	133	31	many	many	ADJ
ejge-4290	133	32	countries	country	NOUN
ejge-4290	133	33	and	and	CCONJ
ejge-4290	133	34	time	time	NOUN
ejge-4290	133	35	periods	period	NOUN
ejge-4290	133	36	ever	ever	ADV
ejge-4290	133	37	since	since	ADV
ejge-4290	133	38	.	.	PUNCT
ejge-4290	134	1	in	in	ADP
ejge-4290	134	2	more	more	ADV
ejge-4290	134	3	intuitive	intuitive	ADJ
ejge-4290	134	4	terms	term	NOUN
ejge-4290	134	5	it	it	PRON
ejge-4290	134	6	is	be	AUX
ejge-4290	134	7	equivalent	equivalent	ADJ
ejge-4290	134	8	with	with	ADP
ejge-4290	134	9	the	the	DET
ejge-4290	134	10	statement	statement	NOUN
ejge-4290	134	11	that	that	SCONJ
ejge-4290	134	12	the	the	DET
ejge-4290	134	13	average	average	ADJ
ejge-4290	134	14	income	income	NOUN
ejge-4290	134	15	of	of	ADP
ejge-4290	134	16	individuals	individual	NOUN
ejge-4290	134	17	earning	earn	VERB
ejge-4290	134	18	an	an	DET
ejge-4290	134	19	income	income	NOUN
ejge-4290	134	20	higher	high	ADJ
ejge-4290	134	21	than	than	ADP
ejge-4290	134	22	ż	ż	PROPN
ejge-4290	134	23	is	be	AUX
ejge-4290	134	24	a	a	DET
ejge-4290	134	25	constant	constant	ADJ
ejge-4290	134	26	multiple	multiple	NOUN
ejge-4290	134	27	of	of	ADP
ejge-4290	134	28	ż	ż	PROPN
ejge-4290	134	29	.	.	PUNCT
ejge-4290	135	1	in	in	ADP
ejge-4290	135	2	the	the	DET
ejge-4290	135	3	hungarian	hungarian	ADJ
ejge-4290	135	4	tax	tax	NOUN
ejge-4290	135	5	data	datum	NOUN
ejge-4290	135	6	the	the	DET
ejge-4290	135	7	average	average	ADJ
ejge-4290	135	8	income	income	NOUN
ejge-4290	135	9	of	of	ADP
ejge-4290	135	10	individuals	individual	NOUN
ejge-4290	135	11	earning	earn	VERB
ejge-4290	135	12	more	more	ADJ
ejge-4290	135	13	than	than	SCONJ
ejge-4290	135	14	ż	ż	PROPN
ejge-4290	135	15	is	be	AUX
ejge-4290	135	16	about	about	ADV
ejge-4290	135	17	1.7	1.7	NUM
ejge-4290	135	18	·	·	PUNCT
ejge-4290	135	19	ż	ż	PROPN
ejge-4290	135	20	.	.	PROPN
ejge-4290	135	21	based	base	VERB
ejge-4290	135	22	on	on	ADP
ejge-4290	135	23	figure	figure	NOUN
ejge-4290	135	24	1	1	NUM
ejge-4290	135	25	,	,	PUNCT
ejge-4290	135	26	a	a	DET
ejge-4290	135	27	central	central	ADJ
ejge-4290	135	28	estimate	estimate	NOUN
ejge-4290	135	29	of	of	ADP
ejge-4290	135	30	a	a	DET
ejge-4290	135	31	=	=	SYM
ejge-4290	135	32	2.5	2.5	NUM
ejge-4290	135	33	is	be	AUX
ejge-4290	135	34	adopted	adopt	VERB
ejge-4290	135	35	but	but	CCONJ
ejge-4290	135	36	the	the	DET
ejge-4290	135	37	optimal	optimal	ADJ
ejge-4290	135	38	tax	tax	NOUN
ejge-4290	135	39	rate	rate	NOUN
ejge-4290	135	40	formula	formula	NOUN
ejge-4290	135	41	is	be	AUX
ejge-4290	135	42	also	also	ADV
ejge-4290	135	43	evaluated	evaluate	VERB
ejge-4290	135	44	for	for	ADP
ejge-4290	135	45	somewhat	somewhat	ADV
ejge-4290	135	46	lower	low	ADJ
ejge-4290	135	47	and	and	CCONJ
ejge-4290	135	48	higher	high	ADJ
ejge-4290	135	49	values	value	NOUN
ejge-4290	135	50	of	of	ADP
ejge-4290	135	51	parameter	parameter	NOUN
ejge-4290	135	52	a	a	PRON
ejge-4290	135	53	(	(	PUNCT
ejge-4290	135	54	also	also	ADV
ejge-4290	135	55	called	call	VERB
ejge-4290	135	56	the	the	DET
ejge-4290	135	57	pareto	pareto	ADJ
ejge-4290	135	58	parameter	parameter	NOUN
ejge-4290	135	59	)	)	PUNCT
ejge-4290	135	60	.	.	PUNCT
ejge-4290	136	1	the	the	DET
ejge-4290	136	2	taxable	taxable	ADJ
ejge-4290	136	3	-	-	PUNCT
ejge-4290	136	4	income	income	NOUN
ejge-4290	136	5	elasticity	elasticity	NOUN
ejge-4290	136	6	the	the	DET
ejge-4290	136	7	second	second	ADJ
ejge-4290	136	8	parameter	parameter	NOUN
ejge-4290	136	9	needed	need	VERB
ejge-4290	136	10	to	to	PART
ejge-4290	136	11	calculate	calculate	VERB
ejge-4290	136	12	the	the	DET
ejge-4290	136	13	optimal	optimal	ADJ
ejge-4290	136	14	top	top	ADJ
ejge-4290	136	15	marginal	marginal	ADJ
ejge-4290	136	16	tax	tax	NOUN
ejge-4290	136	17	rate	rate	NOUN
ejge-4290	136	18	is	be	AUX
ejge-4290	136	19	e	e	NOUN
ejge-4290	136	20	,	,	PUNCT
ejge-4290	136	21	the	the	DET
ejge-4290	136	22	elasticity	elasticity	NOUN
ejge-4290	136	23	of	of	ADP
ejge-4290	136	24	taxable	taxable	ADJ
ejge-4290	136	25	income	income	NOUN
ejge-4290	136	26	with	with	ADP
ejge-4290	136	27	respect	respect	NOUN
ejge-4290	136	28	to	to	ADP
ejge-4290	136	29	the	the	DET
ejge-4290	136	30	marginal	marginal	ADJ
ejge-4290	136	31	rate	rate	NOUN
ejge-4290	136	32	,	,	PUNCT
ejge-4290	136	33	net	net	NOUN
ejge-4290	136	34	-	-	PUNCT
ejge-4290	136	35	of	of	ADP
ejge-4290	136	36	-	-	PUNCT
ejge-4290	136	37	tax	tax	NOUN
ejge-4290	136	38	.	.	PUNCT
ejge-4290	137	1	this	this	DET
ejge-4290	137	2	parameter	parameter	NOUN
ejge-4290	137	3	first	first	ADV
ejge-4290	137	4	came	come	VERB
ejge-4290	137	5	into	into	ADP
ejge-4290	137	6	the	the	DET
ejge-4290	137	7	focus	focus	NOUN
ejge-4290	137	8	of	of	ADP
ejge-4290	137	9	economic	economic	ADJ
ejge-4290	137	10	research	research	NOUN
ejge-4290	137	11	with	with	ADP
ejge-4290	137	12	the	the	DET
ejge-4290	137	13	estimations	estimation	NOUN
ejge-4290	137	14	of	of	ADP
ejge-4290	137	15	feldstein	feldstein	NOUN
ejge-4290	137	16	(	(	PUNCT
ejge-4290	137	17	1995	1995	NUM
ejge-4290	137	18	)	)	PUNCT
ejge-4290	137	19	.	.	PUNCT
ejge-4290	138	1	before	before	ADP
ejge-4290	138	2	his	his	PRON
ejge-4290	138	3	work	work	NOUN
ejge-4290	138	4	,	,	PUNCT
ejge-4290	138	5	labour	labour	NOUN
ejge-4290	138	6	economists	economist	NOUN
ejge-4290	138	7	estimated	estimate	VERB
ejge-4290	138	8	the	the	DET
ejge-4290	138	9	effect	effect	NOUN
ejge-4290	138	10	of	of	ADP
ejge-4290	138	11	tax	tax	NOUN
ejge-4290	138	12	changes	change	NOUN
ejge-4290	138	13	on	on	ADP
ejge-4290	138	14	hours	hour	NOUN
ejge-4290	138	15	worked	work	VERB
ejge-4290	138	16	and	and	CCONJ
ejge-4290	138	17	found	find	VERB
ejge-4290	138	18	low	low	ADJ
ejge-4290	138	19	elasticities	elasticity	NOUN
ejge-4290	138	20	.	.	PUNCT
ejge-4290	139	1	it	it	PRON
ejge-4290	139	2	is	be	AUX
ejge-4290	139	3	since	since	SCONJ
ejge-4290	139	4	feldstein	feldstein	NOUN
ejge-4290	139	5	’s	’s	PART
ejge-4290	139	6	work	work	NOUN
ejge-4290	139	7	that	that	PRON
ejge-4290	139	8	economists	economist	NOUN
ejge-4290	139	9	estimate	estimate	VERB
ejge-4290	139	10	the	the	DET
ejge-4290	139	11	effects	effect	NOUN
ejge-4290	139	12	of	of	ADP
ejge-4290	139	13	tax	tax	NOUN
ejge-4290	139	14	changes	change	NOUN
ejge-4290	139	15	on	on	ADP
ejge-4290	139	16	reported	report	VERB
ejge-4290	139	17	taxable	taxable	ADJ
ejge-4290	139	18	income	income	NOUN
ejge-4290	139	19	.	.	PUNCT
ejge-4290	140	1	clearly	clearly	ADV
ejge-4290	140	2	,	,	PUNCT
ejge-4290	140	3	this	this	DET
ejge-4290	140	4	measure	measure	NOUN
ejge-4290	140	5	encompasses	encompass	VERB
ejge-4290	140	6	more	more	ADJ
ejge-4290	140	7	than	than	ADP
ejge-4290	140	8	the	the	DET
ejge-4290	140	9	change	change	NOUN
ejge-4290	140	10	in	in	ADP
ejge-4290	140	11	hours	hour	NOUN
ejge-4290	140	12	worked	work	VERB
ejge-4290	140	13	:	:	PUNCT
ejge-4290	140	14	it	it	PRON
ejge-4290	140	15	can	can	AUX
ejge-4290	140	16	reflect	reflect	VERB
ejge-4290	140	17	changes	change	NOUN
ejge-4290	140	18	in	in	ADP
ejge-4290	140	19	work	work	NOUN
ejge-4290	140	20	intensity	intensity	NOUN
ejge-4290	140	21	,	,	PUNCT
ejge-4290	140	22	change	change	NOUN
ejge-4290	140	23	of	of	ADP
ejge-4290	140	24	jobs	job	NOUN
ejge-4290	140	25	,	,	PUNCT
ejge-4290	140	26	moonlighting	moonlighting	NOUN
ejge-4290	140	27	,	,	PUNCT
ejge-4290	140	28	but	but	CCONJ
ejge-4290	140	29	also	also	ADV
ejge-4290	140	30	tax	tax	NOUN
ejge-4290	140	31	avoidance	avoidance	NOUN
ejge-4290	140	32	and	and	CCONJ
ejge-4290	140	33	evasion	evasion	NOUN
ejge-4290	140	34	.	.	PUNCT
ejge-4290	141	1	this	this	DET
ejge-4290	141	2	list	list	NOUN
ejge-4290	141	3	of	of	ADP
ejge-4290	141	4	possible	possible	ADJ
ejge-4290	141	5	factors	factor	NOUN
ejge-4290	141	6	behind	behind	ADP
ejge-4290	141	7	the	the	DET
ejge-4290	141	8	elasticity	elasticity	NOUN
ejge-4290	141	9	makes	make	VERB
ejge-4290	141	10	clear	clear	ADJ
ejge-4290	141	11	that	that	SCONJ
ejge-4290	141	12	it	it	PRON
ejge-4290	141	13	does	do	AUX
ejge-4290	141	14	not	not	PART
ejge-4290	141	15	necessarily	necessarily	ADV
ejge-4290	141	16	reflect	reflect	VERB
ejge-4290	141	17	changes	change	NOUN
ejge-4290	141	18	of	of	ADP
ejge-4290	141	19	real	real	ADJ
ejge-4290	141	20	economic	economic	ADJ
ejge-4290	141	21	activity	activity	NOUN
ejge-4290	141	22	.	.	PUNCT
ejge-4290	142	1	nevertheless	nevertheless	ADV
ejge-4290	142	2	,	,	PUNCT
ejge-4290	142	3	it	it	PRON
ejge-4290	142	4	is	be	AUX
ejge-4290	142	5	the	the	DET
ejge-4290	142	6	welfare	welfare	NOUN
ejge-4290	142	7	-	-	PUNCT
ejge-4290	142	8	relevant	relevant	ADJ
ejge-4290	142	9	measure	measure	NOUN
ejge-4290	142	10	of	of	ADP
ejge-4290	142	11	the	the	DET
ejge-4290	142	12	behavioural	behavioural	ADJ
ejge-4290	142	13	effect	effect	NOUN
ejge-4290	142	14	.	.	PUNCT
ejge-4290	143	1	this	this	PRON
ejge-4290	143	2	is	be	AUX
ejge-4290	143	3	because	because	SCONJ
ejge-4290	143	4	,	,	PUNCT
ejge-4290	143	5	unless	unless	SCONJ
ejge-4290	143	6	there	there	PRON
ejge-4290	143	7	are	be	VERB
ejge-4290	143	8	significant	significant	ADJ
ejge-4290	143	9	externalities	externality	NOUN
ejge-4290	143	10	between	between	ADP
ejge-4290	143	11	various	various	ADJ
ejge-4290	143	12	tax	tax	NOUN
ejge-4290	143	13	bases	basis	NOUN
ejge-4290	143	14	,	,	PUNCT
ejge-4290	143	15	the	the	DET
ejge-4290	143	16	elasticity	elasticity	NOUN
ejge-4290	143	17	is	be	AUX
ejge-4290	143	18	a	a	DET
ejge-4290	143	19	direct	direct	ADJ
ejge-4290	143	20	measure	measure	NOUN
ejge-4290	143	21	of	of	ADP
ejge-4290	143	22	how	how	SCONJ
ejge-4290	143	23	government	government	NOUN
ejge-4290	143	24	revenue	revenue	NOUN
ejge-4290	143	25	changes	change	NOUN
ejge-4290	143	26	in	in	ADP
ejge-4290	143	27	response	response	NOUN
ejge-4290	143	28	to	to	ADP
ejge-4290	143	29	a	a	DET
ejge-4290	143	30	change	change	NOUN
ejge-4290	143	31	in	in	ADP
ejge-4290	143	32	the	the	DET
ejge-4290	143	33	tax	tax	NOUN
ejge-4290	143	34	rate	rate	NOUN
ejge-4290	143	35	.	.	PUNCT
ejge-4290	144	1	kiss	kiss	VERB
ejge-4290	144	2	●	●	PUNCT
ejge-4290	144	3	the	the	DET
ejge-4290	144	4	optimal	optimal	ADJ
ejge-4290	144	5	top	top	ADJ
ejge-4290	144	6	marginal	marginal	ADJ
ejge-4290	144	7	tax	tax	NOUN
ejge-4290	144	8	rate	rate	NOUN
ejge-4290	144	9	107	107	NUM
ejge-4290	144	10	since	since	SCONJ
ejge-4290	144	11	the	the	DET
ejge-4290	144	12	work	work	NOUN
ejge-4290	144	13	of	of	ADP
ejge-4290	144	14	feldstein	feldstein	NOUN
ejge-4290	144	15	(	(	PUNCT
ejge-4290	144	16	1995	1995	NUM
ejge-4290	144	17	)	)	PUNCT
ejge-4290	144	18	panel	panel	NOUN
ejge-4290	144	19	data	datum	NOUN
ejge-4290	144	20	with	with	ADP
ejge-4290	144	21	more	more	ADJ
ejge-4290	144	22	years	year	NOUN
ejge-4290	144	23	and	and	CCONJ
ejge-4290	144	24	individual	individual	ADJ
ejge-4290	144	25	observations	observation	NOUN
ejge-4290	144	26	became	become	VERB
ejge-4290	144	27	available	available	ADJ
ejge-4290	144	28	which	which	PRON
ejge-4290	144	29	allowed	allow	VERB
ejge-4290	144	30	more	more	ADV
ejge-4290	144	31	robust	robust	ADJ
ejge-4290	144	32	statistical	statistical	ADJ
ejge-4290	144	33	methods	method	NOUN
ejge-4290	144	34	to	to	PART
ejge-4290	144	35	be	be	AUX
ejge-4290	144	36	applied	apply	VERB
ejge-4290	144	37	.	.	PUNCT
ejge-4290	145	1	the	the	DET
ejge-4290	145	2	elasticity	elasticity	NOUN
ejge-4290	145	3	of	of	ADP
ejge-4290	145	4	e	e	NOUN
ejge-4290	145	5	=	=	PROPN
ejge-4290	145	6	0.4	0.4	NUM
ejge-4290	145	7	estimated	estimate	VERB
ejge-4290	145	8	by	by	ADP
ejge-4290	145	9	gruber	gruber	PROPN
ejge-4290	145	10	and	and	CCONJ
ejge-4290	145	11	saez	saez	PROPN
ejge-4290	145	12	(	(	PUNCT
ejge-4290	145	13	2002	2002	NUM
ejge-4290	145	14	)	)	PUNCT
ejge-4290	145	15	is	be	AUX
ejge-4290	145	16	considered	consider	VERB
ejge-4290	145	17	as	as	ADP
ejge-4290	145	18	representative	representative	NOUN
ejge-4290	145	19	of	of	ADP
ejge-4290	145	20	the	the	DET
ejge-4290	145	21	newer	new	ADJ
ejge-4290	145	22	literature	literature	NOUN
ejge-4290	145	23	for	for	ADP
ejge-4290	145	24	the	the	DET
ejge-4290	145	25	us	us	PROPN
ejge-4290	145	26	(	(	PUNCT
ejge-4290	145	27	see	see	VERB
ejge-4290	145	28	also	also	ADV
ejge-4290	145	29	recent	recent	ADJ
ejge-4290	145	30	surveys	survey	NOUN
ejge-4290	145	31	of	of	ADP
ejge-4290	145	32	the	the	DET
ejge-4290	145	33	literature	literature	NOUN
ejge-4290	145	34	by	by	ADP
ejge-4290	145	35	giertz	giertz	PROPN
ejge-4290	145	36	[	[	X
ejge-4290	145	37	2004	2004	NUM
ejge-4290	145	38	]	]	PUNCT
ejge-4290	145	39	and	and	CCONJ
ejge-4290	145	40	saez	saez	PROPN
ejge-4290	145	41	et	et	PROPN
ejge-4290	145	42	al	al	PROPN
ejge-4290	145	43	.	.	PUNCT
ejge-4290	146	1	[	[	X
ejge-4290	146	2	2012	2012	NUM
ejge-4290	146	3	]	]	PUNCT
ejge-4290	146	4	)	)	PUNCT
ejge-4290	146	5	.	.	PUNCT
ejge-4290	147	1	there	there	PRON
ejge-4290	147	2	are	be	VERB
ejge-4290	147	3	two	two	NUM
ejge-4290	147	4	studies	study	NOUN
ejge-4290	147	5	that	that	PRON
ejge-4290	147	6	estimated	estimate	VERB
ejge-4290	147	7	the	the	DET
ejge-4290	147	8	taxable	taxable	ADJ
ejge-4290	147	9	income	income	NOUN
ejge-4290	147	10	elasticity	elasticity	NOUN
ejge-4290	147	11	for	for	ADP
ejge-4290	147	12	hungary	hungary	NOUN
ejge-4290	147	13	.	.	PUNCT
ejge-4290	148	1	in	in	ADP
ejge-4290	148	2	the	the	DET
ejge-4290	148	3	first	first	ADJ
ejge-4290	148	4	such	such	ADJ
ejge-4290	148	5	study	study	NOUN
ejge-4290	148	6	,	,	PUNCT
ejge-4290	148	7	bakos	bakos	PROPN
ejge-4290	148	8	et	et	PROPN
ejge-4290	148	9	al	al	PROPN
ejge-4290	148	10	.	.	PUNCT
ejge-4290	148	11	(	(	PUNCT
ejge-4290	148	12	2008	2008	NUM
ejge-4290	148	13	,	,	PUNCT
ejge-4290	148	14	henceforth	henceforth	ADV
ejge-4290	148	15	bbb	bbb	PROPN
ejge-4290	148	16	)	)	PUNCT
ejge-4290	148	17	,	,	PUNCT
ejge-4290	148	18	used	use	VERB
ejge-4290	148	19	the	the	DET
ejge-4290	148	20	elimination	elimination	NOUN
ejge-4290	148	21	of	of	ADP
ejge-4290	148	22	the	the	DET
ejge-4290	148	23	middle	middle	ADJ
ejge-4290	148	24	tax	tax	NOUN
ejge-4290	148	25	bracket	bracket	NOUN
ejge-4290	148	26	in	in	ADP
ejge-4290	148	27	2005	2005	NUM
ejge-4290	148	28	as	as	SCONJ
ejge-4290	148	29	the	the	DET
ejge-4290	148	30	policy	policy	NOUN
ejge-4290	148	31	experiment	experiment	NOUN
ejge-4290	148	32	to	to	PART
ejge-4290	148	33	identify	identify	VERB
ejge-4290	148	34	the	the	DET
ejge-4290	148	35	elasticity	elasticity	NOUN
ejge-4290	148	36	.	.	PUNCT
ejge-4290	149	1	since	since	SCONJ
ejge-4290	149	2	most	most	ADJ
ejge-4290	149	3	of	of	ADP
ejge-4290	149	4	the	the	DET
ejge-4290	149	5	tax	tax	NOUN
ejge-4290	149	6	changes	change	NOUN
ejge-4290	149	7	in	in	ADP
ejge-4290	149	8	their	their	PRON
ejge-4290	149	9	data	datum	NOUN
ejge-4290	149	10	affected	affect	VERB
ejge-4290	149	11	middle	middle	ADJ
ejge-4290	149	12	-	-	PUNCT
ejge-4290	149	13	income	income	NOUN
ejge-4290	149	14	earners	earner	NOUN
ejge-4290	149	15	,	,	PUNCT
ejge-4290	149	16	most	most	ADJ
ejge-4290	149	17	results	result	NOUN
ejge-4290	149	18	of	of	ADP
ejge-4290	149	19	bbb	bbb	PROPN
ejge-4290	149	20	reflect	reflect	VERB
ejge-4290	149	21	the	the	DET
ejge-4290	149	22	taxable	taxable	ADJ
ejge-4290	149	23	-	-	PUNCT
ejge-4290	149	24	income	income	NOUN
ejge-4290	149	25	elasticity	elasticity	NOUN
ejge-4290	149	26	of	of	ADP
ejge-4290	149	27	middle	middle	ADJ
ejge-4290	149	28	-	-	PUNCT
ejge-4290	149	29	income	income	NOUN
ejge-4290	149	30	individuals	individual	NOUN
ejge-4290	149	31	.	.	PUNCT
ejge-4290	150	1	updated	update	VERB
ejge-4290	150	2	and	and	CCONJ
ejge-4290	150	3	re	re	VERB
ejge-4290	150	4	-	-	VERB
ejge-4290	150	5	estimated	estimate	VERB
ejge-4290	150	6	results	result	NOUN
ejge-4290	150	7	of	of	ADP
ejge-4290	150	8	bbb	bbb	PROPN
ejge-4290	150	9	have	have	AUX
ejge-4290	150	10	been	be	AUX
ejge-4290	150	11	surveyed	survey	VERB
ejge-4290	150	12	,	,	PUNCT
ejge-4290	150	13	for	for	ADP
ejge-4290	150	14	a	a	DET
ejge-4290	150	15	non	non	ADJ
ejge-4290	150	16	-	-	ADJ
ejge-4290	150	17	technical	technical	ADJ
ejge-4290	150	18	audience	audience	NOUN
ejge-4290	150	19	,	,	PUNCT
ejge-4290	150	20	by	by	ADP
ejge-4290	150	21	benczúr	benczúr	PROPN
ejge-4290	150	22	et	et	PROPN
ejge-4290	150	23	al	al	PROPN
ejge-4290	150	24	.	.	PROPN
ejge-4290	151	1	(	(	PUNCT
ejge-4290	151	2	2013	2013	NUM
ejge-4290	151	3	)	)	PUNCT
ejge-4290	151	4	.	.	PUNCT
ejge-4290	152	1	the	the	DET
ejge-4290	152	2	re	re	NOUN
ejge-4290	152	3	-	-	NOUN
ejge-4290	152	4	estimation	estimation	NOUN
ejge-4290	152	5	resulted	result	VERB
ejge-4290	152	6	,	,	PUNCT
ejge-4290	152	7	in	in	ADP
ejge-4290	152	8	general	general	ADJ
ejge-4290	152	9	,	,	PUNCT
ejge-4290	152	10	in	in	ADP
ejge-4290	152	11	lower	low	ADJ
ejge-4290	152	12	estimated	estimate	VERB
ejge-4290	152	13	elasticities	elasticity	NOUN
ejge-4290	152	14	.	.	PUNCT
ejge-4290	153	1	one	one	NUM
ejge-4290	153	2	income	income	NOUN
ejge-4290	153	3	range	range	NOUN
ejge-4290	153	4	in	in	ADP
ejge-4290	153	5	which	which	PRON
ejge-4290	153	6	the	the	DET
ejge-4290	153	7	results	result	NOUN
ejge-4290	153	8	were	be	AUX
ejge-4290	153	9	robust	robust	ADJ
ejge-4290	153	10	to	to	ADP
ejge-4290	153	11	the	the	DET
ejge-4290	153	12	reestimation	reestimation	NOUN
ejge-4290	153	13	is	be	AUX
ejge-4290	153	14	the	the	DET
ejge-4290	153	15	range	range	NOUN
ejge-4290	153	16	between	between	ADP
ejge-4290	153	17	huf	huf	PROPN
ejge-4290	153	18	1.5	1.5	NUM
ejge-4290	153	19	to	to	PART
ejge-4290	153	20	1.95	1.95	NUM
ejge-4290	153	21	million	million	NUM
ejge-4290	153	22	(	(	PUNCT
ejge-4290	153	23	about	about	ADP
ejge-4290	153	24	eur	eur	NOUN
ejge-4290	153	25	5,000	5,000	NUM
ejge-4290	153	26	to	to	ADP
ejge-4290	153	27	6,500	6,500	NUM
ejge-4290	153	28	at	at	ADP
ejge-4290	153	29	2013	2013	NUM
ejge-4290	153	30	conversion	conversion	NOUN
ejge-4290	153	31	rates	rate	NOUN
ejge-4290	153	32	,	,	PUNCT
ejge-4290	153	33	which	which	PRON
ejge-4290	153	34	was	be	AUX
ejge-4290	153	35	slightly	slightly	ADV
ejge-4290	153	36	above	above	ADP
ejge-4290	153	37	the	the	DET
ejge-4290	153	38	average	average	ADJ
ejge-4290	153	39	wage	wage	NOUN
ejge-4290	153	40	in	in	ADP
ejge-4290	153	41	2004	2004	NUM
ejge-4290	153	42	;	;	PUNCT
ejge-4290	153	43	see	see	VERB
ejge-4290	153	44	benczúr	benczúr	PROPN
ejge-4290	153	45	et	et	PROPN
ejge-4290	153	46	al	al	PROPN
ejge-4290	153	47	.	.	PROPN
ejge-4290	153	48	,	,	PUNCT
ejge-4290	153	49	2013	2013	NUM
ejge-4290	153	50	,	,	PUNCT
ejge-4290	153	51	table	table	NOUN
ejge-4290	153	52	2.4	2.4	NUM
ejge-4290	153	53	)	)	PUNCT
ejge-4290	153	54	.	.	PUNCT
ejge-4290	154	1	in	in	ADP
ejge-4290	154	2	this	this	DET
ejge-4290	154	3	income	income	NOUN
ejge-4290	154	4	range	range	NOUN
ejge-4290	154	5	bbb	bbb	PROPN
ejge-4290	154	6	find	find	VERB
ejge-4290	154	7	an	an	DET
ejge-4290	154	8	elasticity	elasticity	NOUN
ejge-4290	154	9	of	of	ADP
ejge-4290	154	10	about	about	ADP
ejge-4290	154	11	e	e	NOUN
ejge-4290	154	12	=	=	NOUN
ejge-4290	154	13	0.12	0.12	NUM
ejge-4290	154	14	,	,	PUNCT
ejge-4290	154	15	together	together	ADV
ejge-4290	154	16	with	with	ADP
ejge-4290	154	17	a	a	DET
ejge-4290	154	18	significant	significant	ADJ
ejge-4290	154	19	,	,	PUNCT
ejge-4290	154	20	although	although	SCONJ
ejge-4290	154	21	moderate	moderate	ADJ
ejge-4290	154	22	income	income	NOUN
ejge-4290	154	23	effect	effect	NOUN
ejge-4290	154	24	.	.	PUNCT
ejge-4290	155	1	(	(	PUNCT
ejge-4290	155	2	how	how	SCONJ
ejge-4290	155	3	optimal	optimal	ADJ
ejge-4290	155	4	tax	tax	NOUN
ejge-4290	155	5	rates	rate	NOUN
ejge-4290	155	6	depend	depend	VERB
ejge-4290	155	7	on	on	ADP
ejge-4290	155	8	the	the	DET
ejge-4290	155	9	income	income	NOUN
ejge-4290	155	10	effect	effect	NOUN
ejge-4290	155	11	is	be	AUX
ejge-4290	155	12	discussed	discuss	VERB
ejge-4290	155	13	in	in	ADP
ejge-4290	155	14	subsection	subsection	NOUN
ejge-4290	155	15	2.4	2.4	NUM
ejge-4290	155	16	.	.	PUNCT
ejge-4290	155	17	)	)	PUNCT
ejge-4290	156	1	the	the	DET
ejge-4290	156	2	second	second	ADJ
ejge-4290	156	3	study	study	NOUN
ejge-4290	156	4	of	of	ADP
ejge-4290	156	5	the	the	DET
ejge-4290	156	6	taxable	taxable	ADJ
ejge-4290	156	7	-	-	PUNCT
ejge-4290	156	8	income	income	NOUN
ejge-4290	156	9	elasticity	elasticity	NOUN
ejge-4290	156	10	for	for	ADP
ejge-4290	156	11	hungary	hungary	PROPN
ejge-4290	156	12	was	be	AUX
ejge-4290	156	13	conducted	conduct	VERB
ejge-4290	156	14	by	by	ADP
ejge-4290	156	15	kiss	kiss	NOUN
ejge-4290	156	16	and	and	CCONJ
ejge-4290	156	17	mosberger	mosberger	NOUN
ejge-4290	156	18	(	(	PUNCT
ejge-4290	156	19	2011	2011	NUM
ejge-4290	156	20	)	)	PUNCT
ejge-4290	156	21	.	.	PUNCT
ejge-4290	157	1	they	they	PRON
ejge-4290	157	2	use	use	VERB
ejge-4290	157	3	the	the	DET
ejge-4290	157	4	introduction	introduction	NOUN
ejge-4290	157	5	of	of	ADP
ejge-4290	157	6	an	an	DET
ejge-4290	157	7	extraordinary	extraordinary	ADJ
ejge-4290	157	8	tax	tax	NOUN
ejge-4290	157	9	on	on	ADP
ejge-4290	157	10	high	high	ADJ
ejge-4290	157	11	-	-	PUNCT
ejge-4290	157	12	income	income	NOUN
ejge-4290	157	13	individuals	individual	NOUN
ejge-4290	157	14	in	in	ADP
ejge-4290	157	15	2007	2007	NUM
ejge-4290	157	16	as	as	ADP
ejge-4290	157	17	their	their	PRON
ejge-4290	157	18	policy	policy	NOUN
ejge-4290	157	19	episode	episode	NOUN
ejge-4290	157	20	,	,	PUNCT
ejge-4290	157	21	thus	thus	ADV
ejge-4290	157	22	they	they	PRON
ejge-4290	157	23	focus	focus	VERB
ejge-4290	157	24	on	on	ADP
ejge-4290	157	25	the	the	DET
ejge-4290	157	26	group	group	NOUN
ejge-4290	157	27	of	of	ADP
ejge-4290	157	28	individuals	individual	NOUN
ejge-4290	157	29	most	most	ADV
ejge-4290	157	30	relevant	relevant	ADJ
ejge-4290	157	31	for	for	ADP
ejge-4290	157	32	the	the	DET
ejge-4290	157	33	present	present	ADJ
ejge-4290	157	34	purposes	purpose	NOUN
ejge-4290	157	35	(	(	PUNCT
ejge-4290	157	36	their	their	PRON
ejge-4290	157	37	main	main	ADJ
ejge-4290	157	38	specification	specification	NOUN
ejge-4290	157	39	includes	include	VERB
ejge-4290	157	40	individuals	individual	NOUN
ejge-4290	157	41	earning	earn	VERB
ejge-4290	157	42	huf	huf	PROPN
ejge-4290	157	43	5	5	NUM
ejge-4290	157	44	to	to	PART
ejge-4290	157	45	8	8	NUM
ejge-4290	157	46	million	million	NUM
ejge-4290	157	47	in	in	ADP
ejge-4290	157	48	2005	2005	NUM
ejge-4290	157	49	or	or	CCONJ
ejge-4290	157	50	about	about	ADP
ejge-4290	157	51	eur	eur	NOUN
ejge-4290	157	52	17	17	NUM
ejge-4290	157	53	to	to	PART
ejge-4290	157	54	27	27	NUM
ejge-4290	157	55	thousand	thousand	NUM
ejge-4290	157	56	at	at	ADP
ejge-4290	157	57	2013	2013	NUM
ejge-4290	157	58	conversion	conversion	NOUN
ejge-4290	157	59	rates	rate	NOUN
ejge-4290	157	60	)	)	PUNCT
ejge-4290	157	61	.	.	PUNCT
ejge-4290	158	1	the	the	DET
ejge-4290	158	2	main	main	ADJ
ejge-4290	158	3	estimates	estimate	NOUN
ejge-4290	158	4	for	for	ADP
ejge-4290	158	5	the	the	DET
ejge-4290	158	6	elasticity	elasticity	NOUN
ejge-4290	158	7	fall	fall	NOUN
ejge-4290	158	8	between	between	ADP
ejge-4290	158	9	0.15	0.15	NUM
ejge-4290	158	10	and	and	CCONJ
ejge-4290	158	11	0.2	0.2	NUM
ejge-4290	158	12	.	.	PUNCT
ejge-4290	159	1	the	the	DET
ejge-4290	159	2	present	present	ADJ
ejge-4290	159	3	calculation	calculation	NOUN
ejge-4290	159	4	of	of	ADP
ejge-4290	159	5	the	the	DET
ejge-4290	159	6	optimal	optimal	ADJ
ejge-4290	159	7	top	top	ADJ
ejge-4290	159	8	marginal	marginal	ADJ
ejge-4290	159	9	tax	tax	NOUN
ejge-4290	159	10	rate	rate	NOUN
ejge-4290	159	11	uses	use	VERB
ejge-4290	159	12	this	this	DET
ejge-4290	159	13	estimate	estimate	NOUN
ejge-4290	159	14	(	(	PUNCT
ejge-4290	159	15	e	e	NOUN
ejge-4290	159	16	=	=	NOUN
ejge-4290	159	17	0.2	0.2	NUM
ejge-4290	159	18	)	)	PUNCT
ejge-4290	159	19	as	as	ADP
ejge-4290	159	20	a	a	DET
ejge-4290	159	21	benchmark	benchmark	NOUN
ejge-4290	159	22	but	but	CCONJ
ejge-4290	159	23	the	the	DET
ejge-4290	159	24	formula	formula	NOUN
ejge-4290	159	25	is	be	AUX
ejge-4290	159	26	evaluated	evaluate	VERB
ejge-4290	159	27	at	at	ADP
ejge-4290	159	28	somewhat	somewhat	ADV
ejge-4290	159	29	lower	low	ADJ
ejge-4290	159	30	and	and	CCONJ
ejge-4290	159	31	higher	high	ADJ
ejge-4290	159	32	values	value	NOUN
ejge-4290	159	33	as	as	ADV
ejge-4290	159	34	well	well	ADV
ejge-4290	159	35	.	.	PUNCT
ejge-4290	160	1	the	the	DET
ejge-4290	160	2	income	income	NOUN
ejge-4290	160	3	effect	effect	NOUN
ejge-4290	160	4	estimated	estimate	VERB
ejge-4290	160	5	by	by	ADP
ejge-4290	160	6	kiss	kiss	NOUN
ejge-4290	160	7	and	and	CCONJ
ejge-4290	160	8	mosberger	mosberger	NOUN
ejge-4290	160	9	(	(	PUNCT
ejge-4290	160	10	2011	2011	NUM
ejge-4290	160	11	)	)	PUNCT
ejge-4290	160	12	is	be	AUX
ejge-4290	160	13	relatively	relatively	ADV
ejge-4290	160	14	large	large	ADJ
ejge-4290	160	15	in	in	ADP
ejge-4290	160	16	magnitude	magnitude	NOUN
ejge-4290	160	17	,	,	PUNCT
ejge-4290	160	18	but	but	CCONJ
ejge-4290	160	19	not	not	PART
ejge-4290	160	20	statistically	statistically	ADV
ejge-4290	160	21	significant	significant	ADJ
ejge-4290	160	22	in	in	ADP
ejge-4290	160	23	the	the	DET
ejge-4290	160	24	main	main	ADJ
ejge-4290	160	25	specification	specification	NOUN
ejge-4290	160	26	.	.	PUNCT
ejge-4290	161	1	this	this	DET
ejge-4290	161	2	central	central	ADJ
ejge-4290	161	3	estimate	estimate	NOUN
ejge-4290	161	4	is	be	AUX
ejge-4290	161	5	in	in	ADP
ejge-4290	161	6	line	line	NOUN
ejge-4290	161	7	with	with	ADP
ejge-4290	161	8	most	most	ADJ
ejge-4290	161	9	estimates	estimate	NOUN
ejge-4290	161	10	for	for	ADP
ejge-4290	161	11	countries	country	NOUN
ejge-4290	161	12	outside	outside	ADP
ejge-4290	161	13	the	the	DET
ejge-4290	161	14	us.5	us.5	PROPN
ejge-4290	161	15	some	some	DET
ejge-4290	161	16	observers	observer	NOUN
ejge-4290	161	17	attributed	attribute	VERB
ejge-4290	161	18	the	the	DET
ejge-4290	161	19	higher	high	ADJ
ejge-4290	161	20	estimated	estimate	VERB
ejge-4290	161	21	us	we	PRON
ejge-4290	161	22	elasticities	elasticity	NOUN
ejge-4290	161	23	at	at	ADP
ejge-4290	161	24	least	least	ADJ
ejge-4290	161	25	partly	partly	ADV
ejge-4290	161	26	to	to	ADP
ejge-4290	161	27	tax	tax	NOUN
ejge-4290	161	28	optimisation	optimisation	NOUN
ejge-4290	161	29	strategies	strategy	NOUN
ejge-4290	161	30	(	(	PUNCT
ejge-4290	161	31	timing	timing	NOUN
ejge-4290	161	32	and	and	CCONJ
ejge-4290	161	33	form	form	NOUN
ejge-4290	161	34	of	of	ADP
ejge-4290	161	35	compensation	compensation	NOUN
ejge-4290	161	36	,	,	PUNCT
ejge-4290	161	37	among	among	ADP
ejge-4290	161	38	others	other	NOUN
ejge-4290	161	39	)	)	PUNCT
ejge-4290	161	40	that	that	PRON
ejge-4290	161	41	are	be	AUX
ejge-4290	161	42	available	available	ADJ
ejge-4290	161	43	to	to	ADP
ejge-4290	161	44	executives	executive	NOUN
ejge-4290	161	45	in	in	ADP
ejge-4290	161	46	the	the	DET
ejge-4290	161	47	us	us	PROPN
ejge-4290	161	48	(	(	PUNCT
ejge-4290	161	49	goolsbee	goolsbee	PROPN
ejge-4290	161	50	2000	2000	NUM
ejge-4290	161	51	)	)	PUNCT
ejge-4290	161	52	.	.	PUNCT
ejge-4290	162	1	this	this	DET
ejge-4290	162	2	consideration	consideration	NOUN
ejge-4290	162	3	shows	show	VERB
ejge-4290	162	4	that	that	SCONJ
ejge-4290	162	5	the	the	DET
ejge-4290	162	6	elasticity	elasticity	NOUN
ejge-4290	162	7	of	of	ADP
ejge-4290	162	8	taxable	taxable	ADJ
ejge-4290	162	9	income	income	NOUN
ejge-4290	162	10	is	be	AUX
ejge-4290	162	11	not	not	PART
ejge-4290	162	12	an	an	DET
ejge-4290	162	13	immutable	immutable	ADJ
ejge-4290	162	14	parameter	parameter	NOUN
ejge-4290	162	15	but	but	CCONJ
ejge-4290	162	16	can	can	AUX
ejge-4290	162	17	be	be	AUX
ejge-4290	162	18	influenced	influence	VERB
ejge-4290	162	19	by	by	ADP
ejge-4290	162	20	tax	tax	NOUN
ejge-4290	162	21	policy	policy	NOUN
ejge-4290	162	22	.	.	PUNCT
ejge-4290	163	1	the	the	DET
ejge-4290	163	2	revenue	revenue	NOUN
ejge-4290	163	3	-	-	PUNCT
ejge-4290	163	4	maximising	maximise	VERB
ejge-4290	163	5	top	top	ADJ
ejge-4290	163	6	marginal	marginal	ADJ
ejge-4290	163	7	tax	tax	NOUN
ejge-4290	163	8	rate	rate	NOUN
ejge-4290	163	9	based	base	VERB
ejge-4290	163	10	on	on	ADP
ejge-4290	163	11	these	these	DET
ejge-4290	163	12	parameter	parameter	NOUN
ejge-4290	163	13	values	value	NOUN
ejge-4290	163	14	one	one	PRON
ejge-4290	163	15	can	can	AUX
ejge-4290	163	16	evaluate	evaluate	VERB
ejge-4290	163	17	the	the	DET
ejge-4290	163	18	formula	formula	NOUN
ejge-4290	163	19	for	for	ADP
ejge-4290	163	20	the	the	DET
ejge-4290	163	21	revenuemaximising	revenuemaximise	VERB
ejge-4290	163	22	top	top	ADJ
ejge-4290	163	23	marginal	marginal	ADJ
ejge-4290	163	24	tax	tax	NOUN
ejge-4290	163	25	rate	rate	NOUN
ejge-4290	163	26	.	.	PUNCT
ejge-4290	164	1	table	table	NOUN
ejge-4290	164	2	1	1	NUM
ejge-4290	164	3	shows	show	VERB
ejge-4290	164	4	the	the	DET
ejge-4290	164	5	value	value	NOUN
ejge-4290	164	6	of	of	ADP
ejge-4290	164	7	the	the	DET
ejge-4290	164	8	tax	tax	NOUN
ejge-4290	164	9	rate	rate	NOUN
ejge-4290	164	10	as	as	ADP
ejge-4290	164	11	a	a	DET
ejge-4290	164	12	function	function	NOUN
ejge-4290	164	13	of	of	ADP
ejge-4290	164	14	parameters	parameter	NOUN
ejge-4290	164	15	a	a	PRON
ejge-4290	164	16	and	and	CCONJ
ejge-4290	164	17	e	e	NOUN
ejge-4290	164	18	,	,	PUNCT
ejge-4290	164	19	with	with	ADP
ejge-4290	164	20	g	g	PROPN
ejge-4290	164	21	=	=	SYM
ejge-4290	164	22	0	0	PROPN
ejge-4290	164	23	.	.	PUNCT
ejge-4290	165	1	the	the	DET
ejge-4290	165	2	table	table	NOUN
ejge-4290	165	3	shows	show	VERB
ejge-4290	165	4	that	that	SCONJ
ejge-4290	165	5	the	the	DET
ejge-4290	165	6	revenuemaximising	revenuemaximise	VERB
ejge-4290	165	7	top	top	ADJ
ejge-4290	165	8	marginal	marginal	ADJ
ejge-4290	165	9	tax	tax	NOUN
ejge-4290	165	10	rate	rate	NOUN
ejge-4290	165	11	of	of	ADP
ejge-4290	165	12	high	high	ADJ
ejge-4290	165	13	earners	earner	NOUN
ejge-4290	165	14	is	be	AUX
ejge-4290	165	15	67	67	NUM
ejge-4290	165	16	percent	percent	NOUN
ejge-4290	165	17	at	at	ADP
ejge-4290	165	18	the	the	DET
ejge-4290	165	19	central	central	ADJ
ejge-4290	165	20	parameter	parameter	NOUN
ejge-4290	165	21	estimates	estimate	NOUN
ejge-4290	165	22	(	(	PUNCT
ejge-4290	165	23	a	a	DET
ejge-4290	165	24	=	=	SYM
ejge-4290	165	25	2.5	2.5	NUM
ejge-4290	165	26	and	and	CCONJ
ejge-4290	165	27	e	e	NOUN
ejge-4290	165	28	=	=	NOUN
ejge-4290	165	29	0.2	0.2	NUM
ejge-4290	165	30	)	)	PUNCT
ejge-4290	165	31	.	.	PUNCT
ejge-4290	166	1	of	of	ADP
ejge-4290	166	2	course	course	NOUN
ejge-4290	166	3	,	,	PUNCT
ejge-4290	166	4	this	this	DET
ejge-4290	166	5	tax	tax	NOUN
ejge-4290	166	6	rate	rate	NOUN
ejge-4290	166	7	can	can	AUX
ejge-4290	166	8	not	not	PART
ejge-4290	166	9	be	be	AUX
ejge-4290	166	10	directly	directly	ADV
ejge-4290	166	11	compared	compare	VERB
ejge-4290	166	12	to	to	ADP
ejge-4290	166	13	the	the	DET
ejge-4290	166	14	actual	actual	ADJ
ejge-4290	166	15	pit	pit	NOUN
ejge-4290	166	16	rates	rate	NOUN
ejge-4290	166	17	,	,	PUNCT
ejge-4290	166	18	since	since	SCONJ
ejge-4290	166	19	taxpayers	taxpayer	NOUN
ejge-4290	166	20	also	also	ADV
ejge-4290	166	21	pay	pay	VERB
ejge-4290	166	22	social	social	ADJ
ejge-4290	166	23	security	security	NOUN
ejge-4290	166	24	contributions	contribution	NOUN
ejge-4290	166	25	(	(	PUNCT
ejge-4290	166	26	ssc	ssc	NOUN
ejge-4290	166	27	)	)	PUNCT
ejge-4290	166	28	and	and	CCONJ
ejge-4290	166	29	consumption	consumption	NOUN
ejge-4290	166	30	taxes	taxis	NOUN
ejge-4290	166	31	.	.	PUNCT
ejge-4290	167	1	comparable	comparable	ADJ
ejge-4290	167	2	actual	actual	ADJ
ejge-4290	167	3	top	top	ADJ
ejge-4290	167	4	marginal	marginal	ADJ
ejge-4290	167	5	tax	tax	NOUN
ejge-4290	167	6	rates	rate	NOUN
ejge-4290	167	7	for	for	ADP
ejge-4290	167	8	the	the	DET
ejge-4290	167	9	last	last	ADJ
ejge-4290	167	10	few	few	ADJ
ejge-4290	167	11	years	year	NOUN
ejge-4290	167	12	in	in	ADP
ejge-4290	167	13	hungary	hungary	PROPN
ejge-4290	167	14	are	be	AUX
ejge-4290	167	15	calculated	calculate	VERB
ejge-4290	167	16	in	in	ADP
ejge-4290	167	17	the	the	DET
ejge-4290	167	18	next	next	ADJ
ejge-4290	167	19	subsection	subsection	NOUN
ejge-4290	167	20	.	.	PUNCT
ejge-4290	168	1	5	5	NUM
ejge-4290	168	2	for	for	ADP
ejge-4290	168	3	references	reference	NOUN
ejge-4290	168	4	to	to	ADP
ejge-4290	168	5	elasticity	elasticity	NOUN
ejge-4290	168	6	estimates	estimate	NOUN
ejge-4290	168	7	in	in	ADP
ejge-4290	168	8	other	other	ADJ
ejge-4290	168	9	countries	country	NOUN
ejge-4290	168	10	,	,	PUNCT
ejge-4290	168	11	see	see	VERB
ejge-4290	168	12	benczúr	benczúr	PROPN
ejge-4290	168	13	et	et	PROPN
ejge-4290	168	14	al	al	PROPN
ejge-4290	168	15	.	.	PROPN
ejge-4290	169	1	(	(	PUNCT
ejge-4290	169	2	2013	2013	NUM
ejge-4290	169	3	)	)	PUNCT
ejge-4290	169	4	.	.	PUNCT
ejge-4290	170	1	european	european	PROPN
ejge-4290	170	2	journal	journal	PROPN
ejge-4290	170	3	of	of	ADP
ejge-4290	170	4	government	government	NOUN
ejge-4290	170	5	and	and	CCONJ
ejge-4290	170	6	economics	economic	NOUN
ejge-4290	170	7	2(2	2(2	NUM
ejge-4290	170	8	)	)	PUNCT
ejge-4290	170	9	108	108	NUM
ejge-4290	170	10	table	table	NOUN
ejge-4290	170	11	1	1	NUM
ejge-4290	170	12	:	:	PUNCT
ejge-4290	170	13	the	the	DET
ejge-4290	170	14	revenue	revenue	NOUN
ejge-4290	170	15	-	-	PUNCT
ejge-4290	170	16	maximising	maximise	VERB
ejge-4290	170	17	top	top	ADJ
ejge-4290	170	18	marginal	marginal	ADJ
ejge-4290	170	19	tax	tax	NOUN
ejge-4290	170	20	rate	rate	NOUN
ejge-4290	170	21	as	as	ADP
ejge-4290	170	22	a	a	DET
ejge-4290	170	23	function	function	NOUN
ejge-4290	170	24	of	of	ADP
ejge-4290	170	25	a	a	DET
ejge-4290	170	26	and	and	CCONJ
ejge-4290	170	27	e	e	NOUN
ejge-4290	170	28	values	value	NOUN
ejge-4290	170	29	of	of	ADP
ejge-4290	170	30	a	a	DET
ejge-4290	170	31	values	value	NOUN
ejge-4290	170	32	of	of	ADP
ejge-4290	170	33	e	e	PROPN
ejge-4290	170	34	0.1	0.1	NUM
ejge-4290	170	35	0.2	0.2	NUM
ejge-4290	170	36	0.3	0.3	NUM
ejge-4290	170	37	0.4	0.4	NUM
ejge-4290	170	38	2	2	NUM
ejge-4290	170	39	83	83	NUM
ejge-4290	170	40	%	%	NOUN
ejge-4290	170	41	71	71	NUM
ejge-4290	170	42	%	%	NOUN
ejge-4290	170	43	63	63	NUM
ejge-4290	170	44	%	%	NOUN
ejge-4290	170	45	56	56	NUM
ejge-4290	170	46	%	%	NOUN
ejge-4290	170	47	2.5	2.5	NUM
ejge-4290	170	48	80	80	NUM
ejge-4290	170	49	%	%	NOUN
ejge-4290	170	50	67	67	NUM
ejge-4290	170	51	%	%	NOUN
ejge-4290	170	52	57	57	NUM
ejge-4290	170	53	%	%	NOUN
ejge-4290	170	54	50	50	NUM
ejge-4290	170	55	%	%	NOUN
ejge-4290	170	56	3	3	NUM
ejge-4290	170	57	77	77	NUM
ejge-4290	170	58	%	%	NOUN
ejge-4290	170	59	63	63	NUM
ejge-4290	170	60	%	%	NOUN
ejge-4290	170	61	53	53	NUM
ejge-4290	170	62	%	%	NOUN
ejge-4290	170	63	45	45	NUM
ejge-4290	170	64	%	%	NOUN
ejge-4290	170	65	note	note	NOUN
ejge-4290	170	66	:	:	PUNCT
ejge-4290	170	67	author	author	NOUN
ejge-4290	170	68	’s	’s	PART
ejge-4290	170	69	calculations	calculation	NOUN
ejge-4290	170	70	.	.	PUNCT
ejge-4290	171	1	table	table	NOUN
ejge-4290	171	2	1	1	NUM
ejge-4290	171	3	also	also	ADV
ejge-4290	171	4	shows	show	VERB
ejge-4290	171	5	how	how	SCONJ
ejge-4290	171	6	,	,	PUNCT
ejge-4290	171	7	within	within	ADP
ejge-4290	171	8	the	the	DET
ejge-4290	171	9	plausible	plausible	ADJ
ejge-4290	171	10	range	range	NOUN
ejge-4290	171	11	of	of	ADP
ejge-4290	171	12	parameter	parameter	NOUN
ejge-4290	171	13	estimates	estimate	NOUN
ejge-4290	171	14	,	,	PUNCT
ejge-4290	171	15	the	the	DET
ejge-4290	171	16	revenue	revenue	NOUN
ejge-4290	171	17	-	-	PUNCT
ejge-4290	171	18	maximising	maximise	VERB
ejge-4290	171	19	top	top	ADJ
ejge-4290	171	20	marginal	marginal	ADJ
ejge-4290	171	21	tax	tax	NOUN
ejge-4290	171	22	rate	rate	NOUN
ejge-4290	171	23	depends	depend	VERB
ejge-4290	171	24	on	on	ADP
ejge-4290	171	25	the	the	DET
ejge-4290	171	26	parameters	parameter	NOUN
ejge-4290	171	27	.	.	PUNCT
ejge-4290	172	1	if	if	SCONJ
ejge-4290	172	2	the	the	DET
ejge-4290	172	3	taxable	taxable	ADJ
ejge-4290	172	4	-	-	PUNCT
ejge-4290	172	5	income	income	NOUN
ejge-4290	172	6	elasticity	elasticity	NOUN
ejge-4290	172	7	were	be	AUX
ejge-4290	172	8	0.1	0.1	NUM
ejge-4290	172	9	or	or	CCONJ
ejge-4290	172	10	0.3	0.3	NUM
ejge-4290	172	11	rather	rather	ADV
ejge-4290	172	12	than	than	ADP
ejge-4290	172	13	0.2	0.2	NUM
ejge-4290	172	14	,	,	PUNCT
ejge-4290	172	15	this	this	PRON
ejge-4290	172	16	would	would	AUX
ejge-4290	172	17	change	change	VERB
ejge-4290	172	18	the	the	DET
ejge-4290	172	19	optimal	optimal	ADJ
ejge-4290	172	20	top	top	ADJ
ejge-4290	172	21	marginal	marginal	ADJ
ejge-4290	172	22	tax	tax	NOUN
ejge-4290	172	23	rate	rate	NOUN
ejge-4290	172	24	by	by	ADP
ejge-4290	172	25	about	about	ADV
ejge-4290	172	26	10	10	NUM
ejge-4290	172	27	percentage	percentage	NOUN
ejge-4290	172	28	points	point	NOUN
ejge-4290	172	29	.	.	PUNCT
ejge-4290	173	1	at	at	ADP
ejge-4290	173	2	the	the	DET
ejge-4290	173	3	same	same	ADJ
ejge-4290	173	4	time	time	NOUN
ejge-4290	173	5	,	,	PUNCT
ejge-4290	173	6	if	if	SCONJ
ejge-4290	173	7	the	the	DET
ejge-4290	173	8	value	value	NOUN
ejge-4290	173	9	of	of	ADP
ejge-4290	173	10	the	the	DET
ejge-4290	173	11	pareto	pareto	ADJ
ejge-4290	173	12	parameter	parameter	NOUN
ejge-4290	173	13	were	be	AUX
ejge-4290	173	14	equal	equal	ADJ
ejge-4290	173	15	to	to	ADP
ejge-4290	173	16	2	2	NUM
ejge-4290	173	17	or	or	CCONJ
ejge-4290	173	18	3	3	NUM
ejge-4290	173	19	instead	instead	ADV
ejge-4290	173	20	of	of	ADP
ejge-4290	173	21	2.5	2.5	NUM
ejge-4290	173	22	,	,	PUNCT
ejge-4290	173	23	this	this	PRON
ejge-4290	173	24	would	would	AUX
ejge-4290	173	25	change	change	VERB
ejge-4290	173	26	the	the	DET
ejge-4290	173	27	optimal	optimal	ADJ
ejge-4290	173	28	top	top	ADJ
ejge-4290	173	29	marginal	marginal	ADJ
ejge-4290	173	30	tax	tax	NOUN
ejge-4290	173	31	rate	rate	NOUN
ejge-4290	173	32	by	by	ADP
ejge-4290	173	33	4	4	NUM
ejge-4290	173	34	percentage	percentage	NOUN
ejge-4290	173	35	points	point	NOUN
ejge-4290	173	36	.	.	PUNCT
ejge-4290	174	1	the	the	DET
ejge-4290	174	2	intuition	intuition	NOUN
ejge-4290	174	3	behind	behind	ADP
ejge-4290	174	4	the	the	DET
ejge-4290	174	5	effect	effect	NOUN
ejge-4290	174	6	of	of	ADP
ejge-4290	174	7	this	this	DET
ejge-4290	174	8	parameter	parameter	NOUN
ejge-4290	174	9	is	be	AUX
ejge-4290	174	10	the	the	DET
ejge-4290	174	11	following	following	NOUN
ejge-4290	174	12	.	.	PUNCT
ejge-4290	175	1	a	a	DET
ejge-4290	175	2	smaller	small	ADJ
ejge-4290	175	3	a	a	PRON
ejge-4290	175	4	implies	imply	VERB
ejge-4290	175	5	a	a	DET
ejge-4290	175	6	fatter	fat	ADJ
ejge-4290	175	7	tail	tail	NOUN
ejge-4290	175	8	of	of	ADP
ejge-4290	175	9	the	the	DET
ejge-4290	175	10	income	income	NOUN
ejge-4290	175	11	distribution	distribution	NOUN
ejge-4290	175	12	,	,	PUNCT
ejge-4290	175	13	which	which	PRON
ejge-4290	175	14	in	in	ADP
ejge-4290	175	15	turn	turn	NOUN
ejge-4290	175	16	implies	imply	VERB
ejge-4290	175	17	that	that	SCONJ
ejge-4290	175	18	the	the	DET
ejge-4290	175	19	behavioural	behavioural	ADJ
ejge-4290	175	20	effect	effect	NOUN
ejge-4290	175	21	will	will	AUX
ejge-4290	175	22	be	be	AUX
ejge-4290	175	23	more	more	ADV
ejge-4290	175	24	significant	significant	ADJ
ejge-4290	175	25	relative	relative	ADJ
ejge-4290	175	26	to	to	ADP
ejge-4290	175	27	the	the	DET
ejge-4290	175	28	behavioural	behavioural	ADJ
ejge-4290	175	29	effect	effect	NOUN
ejge-4290	175	30	(	(	PUNCT
ejge-4290	175	31	the	the	DET
ejge-4290	175	32	revenue	revenue	NOUN
ejge-4290	175	33	effect	effect	NOUN
ejge-4290	175	34	is	be	AUX
ejge-4290	175	35	proportional	proportional	ADJ
ejge-4290	175	36	to	to	ADP
ejge-4290	175	37	zm	zm	PROPN
ejge-4290	175	38	–	–	PUNCT
ejge-4290	175	39	ż	ż	PROPN
ejge-4290	175	40	,	,	PUNCT
ejge-4290	175	41	while	while	SCONJ
ejge-4290	175	42	the	the	DET
ejge-4290	175	43	behavioural	behavioural	ADJ
ejge-4290	175	44	effect	effect	NOUN
ejge-4290	175	45	is	be	AUX
ejge-4290	175	46	proportional	proportional	ADJ
ejge-4290	175	47	to	to	ADP
ejge-4290	175	48	zm	zm	PROPN
ejge-4290	175	49	)	)	PUNCT
ejge-4290	175	50	.	.	PUNCT
ejge-4290	176	1	the	the	DET
ejge-4290	176	2	optimal	optimal	ADJ
ejge-4290	176	3	top	top	ADJ
ejge-4290	176	4	marginal	marginal	ADJ
ejge-4290	176	5	tax	tax	NOUN
ejge-4290	176	6	rate	rate	NOUN
ejge-4290	176	7	but	but	CCONJ
ejge-4290	176	8	how	how	SCONJ
ejge-4290	176	9	sensitive	sensitive	ADJ
ejge-4290	176	10	is	be	AUX
ejge-4290	176	11	the	the	DET
ejge-4290	176	12	optimal	optimal	ADJ
ejge-4290	176	13	top	top	ADJ
ejge-4290	176	14	marginal	marginal	ADJ
ejge-4290	176	15	tax	tax	NOUN
ejge-4290	176	16	rate	rate	NOUN
ejge-4290	176	17	to	to	ADP
ejge-4290	176	18	the	the	DET
ejge-4290	176	19	value	value	NOUN
ejge-4290	176	20	of	of	ADP
ejge-4290	176	21	parameter	parameter	NOUN
ejge-4290	176	22	g	g	PROPN
ejge-4290	176	23	?	?	PUNCT
ejge-4290	177	1	to	to	PART
ejge-4290	177	2	be	be	AUX
ejge-4290	177	3	able	able	ADJ
ejge-4290	177	4	to	to	PART
ejge-4290	177	5	answer	answer	VERB
ejge-4290	177	6	this	this	DET
ejge-4290	177	7	question	question	NOUN
ejge-4290	177	8	,	,	PUNCT
ejge-4290	177	9	first	first	ADV
ejge-4290	177	10	let	let	VERB
ejge-4290	177	11	us	we	PRON
ejge-4290	177	12	take	take	VERB
ejge-4290	177	13	a	a	DET
ejge-4290	177	14	simple	simple	ADJ
ejge-4290	177	15	theoretical	theoretical	ADJ
ejge-4290	177	16	benchmark	benchmark	NOUN
ejge-4290	177	17	for	for	ADP
ejge-4290	177	18	guidance	guidance	NOUN
ejge-4290	177	19	as	as	ADP
ejge-4290	177	20	to	to	ADP
ejge-4290	177	21	what	what	PRON
ejge-4290	177	22	are	be	AUX
ejge-4290	177	23	sensible	sensible	ADJ
ejge-4290	177	24	values	value	NOUN
ejge-4290	177	25	of	of	ADP
ejge-4290	177	26	g.	g.	PROPN
ejge-4290	177	27	a	a	DET
ejge-4290	177	28	popular	popular	ADJ
ejge-4290	177	29	benchmark	benchmark	NOUN
ejge-4290	177	30	,	,	PUNCT
ejge-4290	177	31	and	and	CCONJ
ejge-4290	177	32	one	one	NUM
ejge-4290	177	33	that	that	PRON
ejge-4290	177	34	is	be	AUX
ejge-4290	177	35	also	also	ADV
ejge-4290	177	36	used	use	VERB
ejge-4290	177	37	by	by	ADP
ejge-4290	177	38	diamond	diamond	NOUN
ejge-4290	177	39	and	and	CCONJ
ejge-4290	177	40	saez	saez	PROPN
ejge-4290	177	41	(	(	PUNCT
ejge-4290	177	42	2011	2011	NUM
ejge-4290	177	43	)	)	PUNCT
ejge-4290	177	44	,	,	PUNCT
ejge-4290	177	45	supposes	suppose	VERB
ejge-4290	177	46	that	that	SCONJ
ejge-4290	177	47	the	the	DET
ejge-4290	177	48	social	social	ADJ
ejge-4290	177	49	marginal	marginal	ADJ
ejge-4290	177	50	value	value	NOUN
ejge-4290	177	51	of	of	ADP
ejge-4290	177	52	consumption	consumption	NOUN
ejge-4290	177	53	is	be	AUX
ejge-4290	177	54	inversely	inversely	ADV
ejge-4290	177	55	proportional	proportional	ADJ
ejge-4290	177	56	to	to	ADP
ejge-4290	177	57	income	income	NOUN
ejge-4290	177	58	,	,	PUNCT
ejge-4290	177	59	i.e.	i.e.	X
ejge-4290	177	60	,	,	PUNCT
ejge-4290	177	61	g(z	g(z	ADJ
ejge-4290	177	62	)	)	PUNCT
ejge-4290	177	63	=	=	SYM
ejge-4290	177	64	1	1	NUM
ejge-4290	177	65	/	/	SYM
ejge-4290	177	66	z.	z.	NOUN
ejge-4290	177	67	such	such	DET
ejge-4290	177	68	a	a	DET
ejge-4290	177	69	social	social	ADJ
ejge-4290	177	70	marginal	marginal	ADJ
ejge-4290	177	71	welfare	welfare	NOUN
ejge-4290	177	72	function	function	NOUN
ejge-4290	177	73	could	could	AUX
ejge-4290	177	74	be	be	AUX
ejge-4290	177	75	a	a	DET
ejge-4290	177	76	result	result	NOUN
ejge-4290	177	77	of	of	ADP
ejge-4290	177	78	social	social	ADJ
ejge-4290	177	79	preferences	preference	NOUN
ejge-4290	177	80	that	that	PRON
ejge-4290	177	81	favour	favour	VERB
ejge-4290	177	82	redistribution	redistribution	NOUN
ejge-4290	177	83	per	per	ADP
ejge-4290	177	84	se	se	X
ejge-4290	177	85	,	,	PUNCT
ejge-4290	177	86	or	or	CCONJ
ejge-4290	177	87	it	it	PRON
ejge-4290	177	88	could	could	AUX
ejge-4290	177	89	be	be	AUX
ejge-4290	177	90	a	a	DET
ejge-4290	177	91	result	result	NOUN
ejge-4290	177	92	of	of	ADP
ejge-4290	177	93	utilitarian	utilitarian	ADJ
ejge-4290	177	94	preferences	preference	NOUN
ejge-4290	177	95	if	if	SCONJ
ejge-4290	177	96	the	the	DET
ejge-4290	177	97	welfare	welfare	NOUN
ejge-4290	177	98	of	of	ADP
ejge-4290	177	99	the	the	DET
ejge-4290	177	100	individual	individual	NOUN
ejge-4290	177	101	is	be	AUX
ejge-4290	177	102	a	a	DET
ejge-4290	177	103	logarithmic	logarithmic	ADJ
ejge-4290	177	104	function	function	NOUN
ejge-4290	177	105	of	of	ADP
ejge-4290	177	106	income	income	NOUN
ejge-4290	177	107	.	.	PUNCT
ejge-4290	178	1	in	in	ADP
ejge-4290	178	2	the	the	DET
ejge-4290	178	3	utilitarian	utilitarian	ADJ
ejge-4290	178	4	framework	framework	NOUN
ejge-4290	178	5	the	the	DET
ejge-4290	178	6	social	social	ADJ
ejge-4290	178	7	marginal	marginal	ADJ
ejge-4290	178	8	welfare	welfare	NOUN
ejge-4290	178	9	weight	weight	NOUN
ejge-4290	178	10	of	of	ADP
ejge-4290	178	11	highincome	highincome	ADJ
ejge-4290	178	12	individuals	individual	NOUN
ejge-4290	178	13	is	be	AUX
ejge-4290	178	14	low	low	ADJ
ejge-4290	178	15	not	not	PART
ejge-4290	178	16	because	because	SCONJ
ejge-4290	178	17	their	their	PRON
ejge-4290	178	18	welfare	welfare	NOUN
ejge-4290	178	19	is	be	AUX
ejge-4290	178	20	less	less	ADV
ejge-4290	178	21	important	important	ADJ
ejge-4290	178	22	to	to	ADP
ejge-4290	178	23	the	the	DET
ejge-4290	178	24	government	government	NOUN
ejge-4290	178	25	(	(	PUNCT
ejge-4290	178	26	or	or	CCONJ
ejge-4290	178	27	to	to	ADP
ejge-4290	178	28	society	society	NOUN
ejge-4290	178	29	)	)	PUNCT
ejge-4290	178	30	but	but	CCONJ
ejge-4290	178	31	because	because	SCONJ
ejge-4290	178	32	an	an	DET
ejge-4290	178	33	additional	additional	ADJ
ejge-4290	178	34	dollar	dollar	NOUN
ejge-4290	178	35	is	be	AUX
ejge-4290	178	36	worth	worth	ADJ
ejge-4290	178	37	less	less	ADJ
ejge-4290	178	38	for	for	ADP
ejge-4290	178	39	them	they	PRON
ejge-4290	178	40	than	than	ADP
ejge-4290	178	41	for	for	ADP
ejge-4290	178	42	lower	low	ADJ
ejge-4290	178	43	-	-	PUNCT
ejge-4290	178	44	income	income	NOUN
ejge-4290	178	45	individuals	individual	NOUN
ejge-4290	178	46	.	.	PUNCT
ejge-4290	179	1	tax	tax	NOUN
ejge-4290	179	2	return	return	NOUN
ejge-4290	179	3	data	datum	NOUN
ejge-4290	179	4	from	from	ADP
ejge-4290	179	5	2008	2008	NUM
ejge-4290	179	6	are	be	AUX
ejge-4290	179	7	used	use	VERB
ejge-4290	179	8	to	to	PART
ejge-4290	179	9	calculate	calculate	VERB
ejge-4290	179	10	the	the	DET
ejge-4290	179	11	average	average	ADJ
ejge-4290	179	12	income	income	NOUN
ejge-4290	179	13	of	of	ADP
ejge-4290	179	14	the	the	DET
ejge-4290	179	15	top	top	ADJ
ejge-4290	179	16	1	1	NUM
ejge-4290	179	17	percent	percent	NOUN
ejge-4290	179	18	,	,	PUNCT
ejge-4290	179	19	the	the	DET
ejge-4290	179	20	top	top	ADJ
ejge-4290	179	21	5	5	NUM
ejge-4290	179	22	percent	percent	NOUN
ejge-4290	179	23	,	,	PUNCT
ejge-4290	179	24	and	and	CCONJ
ejge-4290	179	25	the	the	DET
ejge-4290	179	26	top	top	ADJ
ejge-4290	179	27	10	10	NUM
ejge-4290	179	28	percent	percent	NOUN
ejge-4290	179	29	of	of	ADP
ejge-4290	179	30	the	the	DET
ejge-4290	179	31	income	income	NOUN
ejge-4290	179	32	distribution	distribution	NOUN
ejge-4290	179	33	before	before	ADP
ejge-4290	179	34	calculating	calculate	VERB
ejge-4290	179	35	the	the	DET
ejge-4290	179	36	value	value	NOUN
ejge-4290	179	37	of	of	ADP
ejge-4290	179	38	parameter	parameter	NOUN
ejge-4290	179	39	g	g	PROPN
ejge-4290	179	40	for	for	ADP
ejge-4290	179	41	these	these	DET
ejge-4290	179	42	groups	group	NOUN
ejge-4290	179	43	according	accord	VERB
ejge-4290	179	44	to	to	ADP
ejge-4290	179	45	the	the	DET
ejge-4290	179	46	formula	formula	NOUN
ejge-4290	179	47	g(z	g(z	NOUN
ejge-4290	179	48	)	)	PUNCT
ejge-4290	180	1	=	=	SYM
ejge-4290	180	2	1	1	NUM
ejge-4290	180	3	/	/	SYM
ejge-4290	180	4	z.	z.	PROPN
ejge-4290	180	5	table	table	NOUN
ejge-4290	180	6	2	2	NUM
ejge-4290	180	7	shows	show	VERB
ejge-4290	180	8	the	the	DET
ejge-4290	180	9	results	result	NOUN
ejge-4290	180	10	of	of	ADP
ejge-4290	180	11	this	this	DET
ejge-4290	180	12	exercise	exercise	NOUN
ejge-4290	180	13	.	.	PUNCT
ejge-4290	181	1	table	table	NOUN
ejge-4290	181	2	2	2	NUM
ejge-4290	181	3	:	:	PUNCT
ejge-4290	181	4	average	average	ADJ
ejge-4290	181	5	income	income	NOUN
ejge-4290	181	6	of	of	ADP
ejge-4290	181	7	top	top	ADJ
ejge-4290	181	8	earners	earner	NOUN
ejge-4290	181	9	and	and	CCONJ
ejge-4290	181	10	calculated	calculate	VERB
ejge-4290	181	11	values	value	NOUN
ejge-4290	181	12	of	of	ADP
ejge-4290	181	13	parameter	parameter	PROPN
ejge-4290	181	14	g.	g.	PROPN
ejge-4290	181	15	income	income	PROPN
ejge-4290	181	16	range	range	PROPN
ejge-4290	181	17	income	income	NOUN
ejge-4290	181	18	limit	limit	NOUN
ejge-4290	181	19	(	(	PUNCT
ejge-4290	181	20	huf	huf	NOUN
ejge-4290	181	21	million	million	NUM
ejge-4290	181	22	)	)	PUNCT
ejge-4290	181	23	average	average	ADJ
ejge-4290	181	24	income	income	NOUN
ejge-4290	181	25	(	(	PUNCT
ejge-4290	181	26	huf	huf	PROPN
ejge-4290	181	27	million	million	NUM
ejge-4290	181	28	)	)	PUNCT
ejge-4290	181	29	value	value	NOUN
ejge-4290	181	30	of	of	ADP
ejge-4290	181	31	g	g	PROPN
ejge-4290	181	32	in	in	ADP
ejge-4290	181	33	example	example	NOUN
ejge-4290	181	34	top	top	ADJ
ejge-4290	181	35	1	1	NUM
ejge-4290	181	36	%	%	NOUN
ejge-4290	181	37	10.6	10.6	NUM
ejge-4290	181	38	18.3	18.3	NUM
ejge-4290	181	39	0.11	0.11	NUM
ejge-4290	181	40	top	top	ADJ
ejge-4290	181	41	5	5	NUM
ejge-4290	181	42	%	%	NOUN
ejge-4290	181	43	5.3	5.3	NUM
ejge-4290	181	44	9.3	9.3	NUM
ejge-4290	181	45	0.21	0.21	NUM
ejge-4290	181	46	top	top	ADJ
ejge-4290	181	47	10	10	NUM
ejge-4290	181	48	%	%	NOUN
ejge-4290	181	49	3.8	3.8	NUM
ejge-4290	181	50	6.8	6.8	NUM
ejge-4290	181	51	0.28	0.28	NUM
ejge-4290	181	52	note	note	NOUN
ejge-4290	181	53	:	:	PUNCT
ejge-4290	181	54	author	author	NOUN
ejge-4290	181	55	’s	’s	PART
ejge-4290	181	56	calculations	calculation	NOUN
ejge-4290	181	57	.	.	PUNCT
ejge-4290	182	1	in	in	ADP
ejge-4290	182	2	the	the	DET
ejge-4290	182	3	last	last	ADJ
ejge-4290	182	4	column	column	NOUN
ejge-4290	182	5	,	,	PUNCT
ejge-4290	182	6	g	g	PROPN
ejge-4290	182	7	is	be	AUX
ejge-4290	182	8	calculated	calculate	VERB
ejge-4290	182	9	as	as	ADP
ejge-4290	182	10	the	the	DET
ejge-4290	182	11	inverse	inverse	NOUN
ejge-4290	182	12	of	of	ADP
ejge-4290	182	13	the	the	DET
ejge-4290	182	14	ratio	ratio	NOUN
ejge-4290	182	15	of	of	ADP
ejge-4290	182	16	the	the	DET
ejge-4290	182	17	average	average	ADJ
ejge-4290	182	18	income	income	NOUN
ejge-4290	182	19	of	of	ADP
ejge-4290	182	20	the	the	DET
ejge-4290	182	21	respective	respective	ADJ
ejge-4290	182	22	top	top	ADJ
ejge-4290	182	23	income	income	NOUN
ejge-4290	182	24	group	group	NOUN
ejge-4290	182	25	to	to	ADP
ejge-4290	182	26	the	the	DET
ejge-4290	182	27	overall	overall	ADJ
ejge-4290	182	28	average	average	ADJ
ejge-4290	182	29	income	income	NOUN
ejge-4290	182	30	(	(	PUNCT
ejge-4290	182	31	huf	huf	PROPN
ejge-4290	182	32	1.91	1.91	NUM
ejge-4290	182	33	million	million	NUM
ejge-4290	182	34	)	)	PUNCT
ejge-4290	182	35	in	in	ADP
ejge-4290	182	36	2008	2008	NUM
ejge-4290	182	37	.	.	PUNCT
ejge-4290	183	1	table	table	NOUN
ejge-4290	183	2	2	2	NUM
ejge-4290	183	3	shows	show	VERB
ejge-4290	183	4	that	that	SCONJ
ejge-4290	183	5	in	in	ADP
ejge-4290	183	6	2008	2008	NUM
ejge-4290	183	7	an	an	DET
ejge-4290	183	8	individual	individual	NOUN
ejge-4290	183	9	belonged	belong	VERB
ejge-4290	183	10	to	to	ADP
ejge-4290	183	11	the	the	DET
ejge-4290	183	12	top	top	ADJ
ejge-4290	183	13	1	1	NUM
ejge-4290	183	14	percent	percent	NOUN
ejge-4290	183	15	of	of	ADP
ejge-4290	183	16	tax	tax	NOUN
ejge-4290	183	17	filers	filer	NOUN
ejge-4290	183	18	if	if	SCONJ
ejge-4290	183	19	her	her	PRON
ejge-4290	183	20	income	income	NOUN
ejge-4290	183	21	exceeded	exceed	VERB
ejge-4290	183	22	huf	huf	PROPN
ejge-4290	183	23	10.6	10.6	NUM
ejge-4290	183	24	million	million	NUM
ejge-4290	183	25	(	(	PUNCT
ejge-4290	183	26	about	about	ADP
ejge-4290	183	27	eur	eur	NOUN
ejge-4290	183	28	35,000	35,000	NUM
ejge-4290	183	29	)	)	PUNCT
ejge-4290	183	30	.	.	PUNCT
ejge-4290	184	1	the	the	DET
ejge-4290	184	2	average	average	ADJ
ejge-4290	184	3	income	income	NOUN
ejge-4290	184	4	of	of	ADP
ejge-4290	184	5	the	the	DET
ejge-4290	184	6	top	top	ADJ
ejge-4290	184	7	1	1	NUM
ejge-4290	184	8	percent	percent	NOUN
ejge-4290	184	9	was	be	AUX
ejge-4290	184	10	about	about	ADP
ejge-4290	184	11	huf	huf	PROPN
ejge-4290	184	12	18.3	18.3	NUM
ejge-4290	184	13	million	million	NUM
ejge-4290	184	14	(	(	PUNCT
ejge-4290	184	15	about	about	ADV
ejge-4290	184	16	eur	eur	NOUN
ejge-4290	184	17	61,000	61,000	NUM
ejge-4290	184	18	)	)	PUNCT
ejge-4290	184	19	.	.	PUNCT
ejge-4290	185	1	in	in	ADP
ejge-4290	185	2	the	the	DET
ejge-4290	185	3	same	same	ADJ
ejge-4290	185	4	year	year	NOUN
ejge-4290	185	5	the	the	DET
ejge-4290	185	6	average	average	ADJ
ejge-4290	185	7	gross	gross	ADJ
ejge-4290	185	8	annual	annual	ADJ
ejge-4290	185	9	income	income	NOUN
ejge-4290	185	10	was	be	AUX
ejge-4290	185	11	about	about	ADP
ejge-4290	185	12	huf	huf	PROPN
ejge-4290	185	13	1.9	1.9	NUM
ejge-4290	185	14	million	million	NUM
ejge-4290	185	15	(	(	PUNCT
ejge-4290	185	16	about	about	ADP
ejge-4290	185	17	eur	eur	NOUN
ejge-4290	185	18	6,300	6,300	NUM
ejge-4290	185	19	)	)	PUNCT
ejge-4290	185	20	.	.	PUNCT
ejge-4290	186	1	if	if	SCONJ
ejge-4290	186	2	the	the	DET
ejge-4290	186	3	average	average	ADJ
ejge-4290	186	4	social	social	ADJ
ejge-4290	186	5	marginal	marginal	ADJ
ejge-4290	186	6	value	value	NOUN
ejge-4290	186	7	of	of	ADP
ejge-4290	186	8	income	income	NOUN
ejge-4290	186	9	is	be	AUX
ejge-4290	186	10	inversely	inversely	ADV
ejge-4290	186	11	proportional	proportional	ADJ
ejge-4290	186	12	to	to	PART
ejge-4290	186	13	kiss	kiss	VERB
ejge-4290	186	14	●	●	PUNCT
ejge-4290	186	15	the	the	DET
ejge-4290	186	16	optimal	optimal	ADJ
ejge-4290	186	17	top	top	ADJ
ejge-4290	186	18	marginal	marginal	ADJ
ejge-4290	186	19	tax	tax	NOUN
ejge-4290	186	20	rate	rate	NOUN
ejge-4290	186	21	109	109	NUM
ejge-4290	186	22	income	income	NOUN
ejge-4290	186	23	and	and	CCONJ
ejge-4290	186	24	the	the	DET
ejge-4290	186	25	value	value	NOUN
ejge-4290	186	26	of	of	ADP
ejge-4290	186	27	g	g	PROPN
ejge-4290	186	28	is	be	AUX
ejge-4290	186	29	about	about	ADV
ejge-4290	186	30	1	1	NUM
ejge-4290	186	31	for	for	ADP
ejge-4290	186	32	the	the	DET
ejge-4290	186	33	average	average	ADJ
ejge-4290	186	34	earner	earner	NOUN
ejge-4290	186	35	then	then	ADV
ejge-4290	186	36	the	the	DET
ejge-4290	186	37	value	value	NOUN
ejge-4290	186	38	of	of	ADP
ejge-4290	186	39	g	g	PROPN
ejge-4290	186	40	is	be	AUX
ejge-4290	186	41	about	about	ADV
ejge-4290	186	42	0.1	0.1	NUM
ejge-4290	186	43	for	for	ADP
ejge-4290	186	44	the	the	DET
ejge-4290	186	45	top	top	ADJ
ejge-4290	186	46	1	1	NUM
ejge-4290	186	47	percent	percent	NOUN
ejge-4290	186	48	.	.	PUNCT
ejge-4290	187	1	similarly	similarly	ADV
ejge-4290	187	2	,	,	PUNCT
ejge-4290	187	3	the	the	DET
ejge-4290	187	4	lower	low	ADJ
ejge-4290	187	5	limit	limit	NOUN
ejge-4290	187	6	of	of	ADP
ejge-4290	187	7	the	the	DET
ejge-4290	187	8	top	top	ADJ
ejge-4290	187	9	5	5	NUM
ejge-4290	187	10	percent	percent	NOUN
ejge-4290	187	11	was	be	AUX
ejge-4290	187	12	,	,	PUNCT
ejge-4290	187	13	in	in	ADP
ejge-4290	187	14	2008	2008	NUM
ejge-4290	187	15	,	,	PUNCT
ejge-4290	187	16	at	at	ADP
ejge-4290	187	17	about	about	ADP
ejge-4290	187	18	huf	huf	PROPN
ejge-4290	187	19	5.3	5.3	NUM
ejge-4290	187	20	million	million	NUM
ejge-4290	187	21	(	(	PUNCT
ejge-4290	187	22	about	about	ADP
ejge-4290	187	23	eur	eur	NOUN
ejge-4290	187	24	18,000	18,000	NUM
ejge-4290	187	25	)	)	PUNCT
ejge-4290	187	26	while	while	SCONJ
ejge-4290	187	27	the	the	DET
ejge-4290	187	28	calculated	calculated	ADJ
ejge-4290	187	29	g	g	NOUN
ejge-4290	187	30	is	be	AUX
ejge-4290	187	31	about	about	ADV
ejge-4290	187	32	0.2	0.2	NUM
ejge-4290	187	33	.	.	PUNCT
ejge-4290	188	1	the	the	DET
ejge-4290	188	2	lower	low	ADJ
ejge-4290	188	3	limit	limit	NOUN
ejge-4290	188	4	of	of	ADP
ejge-4290	188	5	the	the	DET
ejge-4290	188	6	top	top	ADJ
ejge-4290	188	7	10	10	NUM
ejge-4290	188	8	percent	percent	NOUN
ejge-4290	188	9	was	be	AUX
ejge-4290	188	10	,	,	PUNCT
ejge-4290	188	11	in	in	ADP
ejge-4290	188	12	the	the	DET
ejge-4290	188	13	same	same	ADJ
ejge-4290	188	14	year	year	NOUN
ejge-4290	188	15	,	,	PUNCT
ejge-4290	188	16	at	at	ADP
ejge-4290	188	17	about	about	ADP
ejge-4290	188	18	3.8	3.8	NUM
ejge-4290	188	19	million	million	NUM
ejge-4290	188	20	(	(	PUNCT
ejge-4290	188	21	about	about	ADV
ejge-4290	188	22	eur	eur	NOUN
ejge-4290	188	23	15,000	15,000	NUM
ejge-4290	188	24	)	)	PUNCT
ejge-4290	188	25	while	while	SCONJ
ejge-4290	188	26	the	the	DET
ejge-4290	188	27	calculated	calculated	ADJ
ejge-4290	188	28	g	g	NOUN
ejge-4290	188	29	is	be	AUX
ejge-4290	188	30	about	about	ADV
ejge-4290	188	31	0.3	0.3	NUM
ejge-4290	188	32	.	.	PUNCT
ejge-4290	189	1	using	use	VERB
ejge-4290	189	2	these	these	DET
ejge-4290	189	3	simple	simple	ADJ
ejge-4290	189	4	calculations	calculation	NOUN
ejge-4290	189	5	as	as	SCONJ
ejge-4290	189	6	orientation	orientation	NOUN
ejge-4290	189	7	the	the	DET
ejge-4290	189	8	optimal	optimal	ADJ
ejge-4290	189	9	top	top	ADJ
ejge-4290	189	10	marginal	marginal	ADJ
ejge-4290	189	11	tax	tax	NOUN
ejge-4290	189	12	rate	rate	NOUN
ejge-4290	189	13	can	can	AUX
ejge-4290	189	14	be	be	AUX
ejge-4290	189	15	calculated	calculate	VERB
ejge-4290	189	16	as	as	ADP
ejge-4290	189	17	a	a	DET
ejge-4290	189	18	function	function	NOUN
ejge-4290	189	19	of	of	ADP
ejge-4290	189	20	parameter	parameter	PROPN
ejge-4290	189	21	g.	g.	PROPN
ejge-4290	189	22	table	table	PROPN
ejge-4290	189	23	3	3	NUM
ejge-4290	189	24	shows	show	VERB
ejge-4290	189	25	the	the	DET
ejge-4290	189	26	results	result	NOUN
ejge-4290	189	27	of	of	ADP
ejge-4290	189	28	such	such	DET
ejge-4290	189	29	an	an	DET
ejge-4290	189	30	exercise	exercise	NOUN
ejge-4290	189	31	,	,	PUNCT
ejge-4290	189	32	with	with	ADP
ejge-4290	189	33	the	the	DET
ejge-4290	189	34	value	value	NOUN
ejge-4290	189	35	of	of	ADP
ejge-4290	189	36	parameter	parameter	NOUN
ejge-4290	189	37	a	a	DET
ejge-4290	189	38	held	hold	VERB
ejge-4290	189	39	fixed	fix	VERB
ejge-4290	189	40	at	at	ADP
ejge-4290	189	41	the	the	DET
ejge-4290	189	42	central	central	ADJ
ejge-4290	189	43	estimate	estimate	NOUN
ejge-4290	189	44	of	of	ADP
ejge-4290	189	45	2.5	2.5	NUM
ejge-4290	189	46	.	.	PUNCT
ejge-4290	190	1	table	table	NOUN
ejge-4290	190	2	3	3	NUM
ejge-4290	190	3	:	:	PUNCT
ejge-4290	190	4	the	the	DET
ejge-4290	190	5	optimal	optimal	ADJ
ejge-4290	190	6	top	top	ADJ
ejge-4290	190	7	marginal	marginal	ADJ
ejge-4290	190	8	tax	tax	NOUN
ejge-4290	190	9	rate	rate	NOUN
ejge-4290	190	10	as	as	ADP
ejge-4290	190	11	a	a	DET
ejge-4290	190	12	function	function	NOUN
ejge-4290	190	13	of	of	ADP
ejge-4290	190	14	g	g	PROPN
ejge-4290	190	15	and	and	CCONJ
ejge-4290	190	16	e	e	NOUN
ejge-4290	190	17	,	,	PUNCT
ejge-4290	190	18	with	with	ADP
ejge-4290	190	19	a	a	DET
ejge-4290	190	20	=	=	SYM
ejge-4290	190	21	2.5	2.5	NUM
ejge-4290	190	22	values	value	NOUN
ejge-4290	190	23	of	of	ADP
ejge-4290	190	24	g	g	NOUN
ejge-4290	190	25	values	value	NOUN
ejge-4290	190	26	of	of	ADP
ejge-4290	190	27	e	e	PROPN
ejge-4290	190	28	0.1	0.1	NUM
ejge-4290	190	29	0.2	0.2	NUM
ejge-4290	190	30	0.3	0.3	NUM
ejge-4290	190	31	0.4	0.4	NUM
ejge-4290	190	32	0	0	NUM
ejge-4290	190	33	80	80	NUM
ejge-4290	190	34	%	%	NOUN
ejge-4290	190	35	67	67	NUM
ejge-4290	190	36	%	%	NOUN
ejge-4290	190	37	57	57	NUM
ejge-4290	190	38	%	%	NOUN
ejge-4290	190	39	50	50	NUM
ejge-4290	190	40	%	%	NOUN
ejge-4290	190	41	0.1	0.1	NUM
ejge-4290	190	42	78	78	NUM
ejge-4290	190	43	%	%	NOUN
ejge-4290	190	44	64	64	NUM
ejge-4290	190	45	%	%	NOUN
ejge-4290	190	46	55	55	NUM
ejge-4290	190	47	%	%	NOUN
ejge-4290	190	48	47	47	NUM
ejge-4290	190	49	%	%	NOUN
ejge-4290	190	50	0.2	0.2	NUM
ejge-4290	190	51	76	76	NUM
ejge-4290	190	52	%	%	NOUN
ejge-4290	190	53	62	62	NUM
ejge-4290	190	54	%	%	NOUN
ejge-4290	190	55	52	52	NUM
ejge-4290	190	56	%	%	NOUN
ejge-4290	190	57	44	44	NUM
ejge-4290	190	58	%	%	NOUN
ejge-4290	190	59	0.3	0.3	NUM
ejge-4290	190	60	74	74	NUM
ejge-4290	190	61	%	%	NOUN
ejge-4290	190	62	58	58	NUM
ejge-4290	190	63	%	%	NOUN
ejge-4290	190	64	48	48	NUM
ejge-4290	190	65	%	%	NOUN
ejge-4290	190	66	41	41	NUM
ejge-4290	190	67	%	%	NOUN
ejge-4290	190	68	0.4	0.4	NUM
ejge-4290	190	69	71	71	NUM
ejge-4290	190	70	%	%	NOUN
ejge-4290	190	71	55	55	NUM
ejge-4290	190	72	%	%	NOUN
ejge-4290	190	73	44	44	NUM
ejge-4290	190	74	%	%	NOUN
ejge-4290	190	75	38	38	NUM
ejge-4290	190	76	%	%	NOUN
ejge-4290	190	77	note	note	NOUN
ejge-4290	190	78	:	:	PUNCT
ejge-4290	190	79	author	author	NOUN
ejge-4290	190	80	’s	’s	PART
ejge-4290	190	81	calculations	calculation	NOUN
ejge-4290	190	82	.	.	PUNCT
ejge-4290	191	1	table	table	NOUN
ejge-4290	191	2	3	3	NUM
ejge-4290	191	3	shows	show	VERB
ejge-4290	191	4	that	that	SCONJ
ejge-4290	191	5	small	small	ADJ
ejge-4290	191	6	changes	change	NOUN
ejge-4290	191	7	of	of	ADP
ejge-4290	191	8	g	g	NOUN
ejge-4290	191	9	have	have	VERB
ejge-4290	191	10	little	little	ADJ
ejge-4290	191	11	effect	effect	NOUN
ejge-4290	191	12	on	on	ADP
ejge-4290	191	13	the	the	DET
ejge-4290	191	14	optimal	optimal	ADJ
ejge-4290	191	15	top	top	ADJ
ejge-4290	191	16	rate	rate	NOUN
ejge-4290	191	17	.	.	PUNCT
ejge-4290	192	1	to	to	PART
ejge-4290	192	2	take	take	VERB
ejge-4290	192	3	an	an	DET
ejge-4290	192	4	example	example	NOUN
ejge-4290	192	5	,	,	PUNCT
ejge-4290	192	6	choosing	choose	VERB
ejge-4290	192	7	g	g	NOUN
ejge-4290	192	8	=	=	NOUN
ejge-4290	192	9	0.1	0.1	NUM
ejge-4290	192	10	instead	instead	ADV
ejge-4290	192	11	of	of	ADP
ejge-4290	192	12	zero	zero	NUM
ejge-4290	192	13	affects	affect	VERB
ejge-4290	192	14	the	the	DET
ejge-4290	192	15	optimal	optimal	ADJ
ejge-4290	192	16	top	top	ADJ
ejge-4290	192	17	marginal	marginal	ADJ
ejge-4290	192	18	tax	tax	NOUN
ejge-4290	192	19	rate	rate	NOUN
ejge-4290	192	20	very	very	ADV
ejge-4290	192	21	little	little	ADV
ejge-4290	192	22	:	:	PUNCT
ejge-4290	192	23	for	for	SCONJ
ejge-4290	192	24	the	the	DET
ejge-4290	192	25	central	central	ADJ
ejge-4290	192	26	parameter	parameter	NOUN
ejge-4290	192	27	values	value	VERB
ejge-4290	192	28	a	a	DET
ejge-4290	192	29	=	=	SYM
ejge-4290	192	30	2.5	2.5	NUM
ejge-4290	192	31	and	and	CCONJ
ejge-4290	192	32	e	e	NOUN
ejge-4290	192	33	=	=	NOUN
ejge-4290	192	34	0.2	0.2	NUM
ejge-4290	192	35	the	the	DET
ejge-4290	192	36	optimal	optimal	ADJ
ejge-4290	192	37	top	top	ADJ
ejge-4290	192	38	marginal	marginal	ADJ
ejge-4290	192	39	tax	tax	NOUN
ejge-4290	192	40	rate	rate	NOUN
ejge-4290	192	41	becomes	become	VERB
ejge-4290	192	42	64	64	NUM
ejge-4290	192	43	percent	percent	NOUN
ejge-4290	192	44	instead	instead	ADV
ejge-4290	192	45	of	of	ADP
ejge-4290	192	46	67	67	NUM
ejge-4290	192	47	percent	percent	NOUN
ejge-4290	192	48	.	.	PUNCT
ejge-4290	193	1	as	as	SCONJ
ejge-4290	193	2	it	it	PRON
ejge-4290	193	3	was	be	AUX
ejge-4290	193	4	shown	show	VERB
ejge-4290	193	5	above	above	ADP
ejge-4290	193	6	,	,	PUNCT
ejge-4290	193	7	if	if	SCONJ
ejge-4290	193	8	g	g	PROPN
ejge-4290	193	9	is	be	AUX
ejge-4290	193	10	inversely	inversely	ADV
ejge-4290	193	11	proportional	proportional	ADJ
ejge-4290	193	12	to	to	ADP
ejge-4290	193	13	income	income	NOUN
ejge-4290	193	14	,	,	PUNCT
ejge-4290	193	15	then	then	ADV
ejge-4290	193	16	the	the	DET
ejge-4290	193	17	value	value	NOUN
ejge-4290	193	18	of	of	ADP
ejge-4290	193	19	g	g	NOUN
ejge-4290	193	20	should	should	AUX
ejge-4290	193	21	be	be	AUX
ejge-4290	193	22	about	about	ADP
ejge-4290	193	23	0.1	0.1	NUM
ejge-4290	193	24	for	for	ADP
ejge-4290	193	25	the	the	DET
ejge-4290	193	26	top	top	ADJ
ejge-4290	193	27	1	1	NUM
ejge-4290	193	28	percent	percent	NOUN
ejge-4290	193	29	in	in	ADP
ejge-4290	193	30	hungary	hungary	PROPN
ejge-4290	193	31	.	.	PUNCT
ejge-4290	194	1	thus	thus	ADV
ejge-4290	194	2	this	this	DET
ejge-4290	194	3	result	result	NOUN
ejge-4290	194	4	means	mean	VERB
ejge-4290	194	5	that	that	SCONJ
ejge-4290	194	6	it	it	PRON
ejge-4290	194	7	matters	matter	VERB
ejge-4290	194	8	little	little	ADJ
ejge-4290	194	9	whether	whether	SCONJ
ejge-4290	194	10	,	,	PUNCT
ejge-4290	194	11	for	for	ADP
ejge-4290	194	12	the	the	DET
ejge-4290	194	13	top	top	ADJ
ejge-4290	194	14	1	1	NUM
ejge-4290	194	15	percent	percent	NOUN
ejge-4290	194	16	of	of	ADP
ejge-4290	194	17	earners	earner	NOUN
ejge-4290	194	18	,	,	PUNCT
ejge-4290	194	19	we	we	PRON
ejge-4290	194	20	set	set	VERB
ejge-4290	194	21	g	g	PROPN
ejge-4290	194	22	=	=	SYM
ejge-4290	194	23	0	0	NUM
ejge-4290	194	24	or	or	CCONJ
ejge-4290	194	25	use	use	VERB
ejge-4290	194	26	g(z	g(z	ADJ
ejge-4290	194	27	)	)	PUNCT
ejge-4290	194	28	=	=	SYM
ejge-4290	194	29	1	1	NUM
ejge-4290	194	30	/	/	SYM
ejge-4290	194	31	z	z	NOUN
ejge-4290	194	32	as	as	ADP
ejge-4290	194	33	a	a	DET
ejge-4290	194	34	reasonable	reasonable	ADJ
ejge-4290	194	35	approximation	approximation	NOUN
ejge-4290	194	36	.	.	PUNCT
ejge-4290	195	1	it	it	PRON
ejge-4290	195	2	follows	follow	VERB
ejge-4290	195	3	from	from	ADP
ejge-4290	195	4	the	the	DET
ejge-4290	195	5	calculations	calculation	NOUN
ejge-4290	195	6	of	of	ADP
ejge-4290	195	7	table	table	NOUN
ejge-4290	195	8	3	3	NUM
ejge-4290	195	9	that	that	PRON
ejge-4290	195	10	the	the	PRON
ejge-4290	195	11	broader	broad	ADJ
ejge-4290	195	12	the	the	DET
ejge-4290	195	13	top	top	ADJ
ejge-4290	195	14	income	income	NOUN
ejge-4290	195	15	bracket	bracket	NOUN
ejge-4290	195	16	is	be	AUX
ejge-4290	195	17	defined	define	VERB
ejge-4290	195	18	,	,	PUNCT
ejge-4290	195	19	the	the	PRON
ejge-4290	195	20	lower	low	ADJ
ejge-4290	195	21	the	the	DET
ejge-4290	195	22	optimal	optimal	ADJ
ejge-4290	195	23	top	top	ADJ
ejge-4290	195	24	rate	rate	NOUN
ejge-4290	195	25	will	will	AUX
ejge-4290	195	26	be	be	AUX
ejge-4290	195	27	.	.	PUNCT
ejge-4290	196	1	in	in	ADP
ejge-4290	196	2	the	the	DET
ejge-4290	196	3	numerical	numerical	ADJ
ejge-4290	196	4	example	example	NOUN
ejge-4290	196	5	above	above	ADP
ejge-4290	196	6	the	the	DET
ejge-4290	196	7	marginal	marginal	ADJ
ejge-4290	196	8	welfare	welfare	NOUN
ejge-4290	196	9	weight	weight	NOUN
ejge-4290	196	10	of	of	ADP
ejge-4290	196	11	the	the	DET
ejge-4290	196	12	top	top	ADJ
ejge-4290	196	13	income	income	NOUN
ejge-4290	196	14	group	group	NOUN
ejge-4290	196	15	was	be	AUX
ejge-4290	196	16	calculated	calculate	VERB
ejge-4290	196	17	to	to	PART
ejge-4290	196	18	be	be	AUX
ejge-4290	196	19	about	about	ADP
ejge-4290	196	20	0.1	0.1	NUM
ejge-4290	196	21	for	for	ADP
ejge-4290	196	22	the	the	DET
ejge-4290	196	23	top	top	ADJ
ejge-4290	196	24	1	1	NUM
ejge-4290	196	25	percent	percent	NOUN
ejge-4290	196	26	,	,	PUNCT
ejge-4290	196	27	about	about	ADV
ejge-4290	196	28	0.2	0.2	NUM
ejge-4290	196	29	for	for	ADP
ejge-4290	196	30	the	the	DET
ejge-4290	196	31	top	top	ADJ
ejge-4290	196	32	5	5	NUM
ejge-4290	196	33	percent	percent	NOUN
ejge-4290	196	34	,	,	PUNCT
ejge-4290	196	35	and	and	CCONJ
ejge-4290	196	36	about	about	ADP
ejge-4290	196	37	0.3	0.3	NUM
ejge-4290	196	38	for	for	ADP
ejge-4290	196	39	the	the	DET
ejge-4290	196	40	top	top	ADJ
ejge-4290	196	41	10	10	NUM
ejge-4290	196	42	percent	percent	NOUN
ejge-4290	196	43	.	.	PUNCT
ejge-4290	197	1	in	in	ADP
ejge-4290	197	2	this	this	DET
ejge-4290	197	3	example	example	NOUN
ejge-4290	197	4	the	the	DET
ejge-4290	197	5	optimal	optimal	ADJ
ejge-4290	197	6	top	top	ADJ
ejge-4290	197	7	marginal	marginal	ADJ
ejge-4290	197	8	tax	tax	NOUN
ejge-4290	197	9	rate	rate	NOUN
ejge-4290	197	10	is	be	AUX
ejge-4290	197	11	approximately	approximately	ADV
ejge-4290	197	12	64	64	NUM
ejge-4290	197	13	percent	percent	NOUN
ejge-4290	197	14	if	if	SCONJ
ejge-4290	197	15	it	it	PRON
ejge-4290	197	16	affects	affect	VERB
ejge-4290	197	17	only	only	ADV
ejge-4290	197	18	the	the	DET
ejge-4290	197	19	top	top	ADJ
ejge-4290	197	20	1	1	NUM
ejge-4290	197	21	percent	percent	NOUN
ejge-4290	197	22	(	(	PUNCT
ejge-4290	197	23	applying	apply	VERB
ejge-4290	197	24	to	to	ADP
ejge-4290	197	25	income	income	NOUN
ejge-4290	197	26	above	above	ADP
ejge-4290	197	27	huf	huf	PROPN
ejge-4290	197	28	10.6	10.6	NUM
ejge-4290	197	29	million	million	NUM
ejge-4290	197	30	at	at	ADP
ejge-4290	197	31	2008	2008	NUM
ejge-4290	197	32	prices	price	NOUN
ejge-4290	197	33	)	)	PUNCT
ejge-4290	197	34	but	but	CCONJ
ejge-4290	197	35	it	it	PRON
ejge-4290	197	36	is	be	AUX
ejge-4290	197	37	only	only	ADV
ejge-4290	197	38	58	58	NUM
ejge-4290	197	39	percent	percent	NOUN
ejge-4290	197	40	if	if	SCONJ
ejge-4290	197	41	it	it	PRON
ejge-4290	197	42	affects	affect	VERB
ejge-4290	197	43	the	the	DET
ejge-4290	197	44	top	top	ADJ
ejge-4290	197	45	10	10	NUM
ejge-4290	197	46	percent	percent	NOUN
ejge-4290	197	47	(	(	PUNCT
ejge-4290	197	48	applying	apply	VERB
ejge-4290	197	49	to	to	ADP
ejge-4290	197	50	income	income	NOUN
ejge-4290	197	51	above	above	ADP
ejge-4290	197	52	huf	huf	PROPN
ejge-4290	197	53	3.8	3.8	NUM
ejge-4290	197	54	million	million	NUM
ejge-4290	197	55	at	at	ADP
ejge-4290	197	56	2008	2008	NUM
ejge-4290	197	57	prices	price	NOUN
ejge-4290	197	58	)	)	PUNCT
ejge-4290	197	59	.	.	PUNCT
ejge-4290	198	1	comparing	compare	VERB
ejge-4290	198	2	the	the	DET
ejge-4290	198	3	theoretical	theoretical	ADJ
ejge-4290	198	4	benchmarks	benchmark	NOUN
ejge-4290	198	5	to	to	ADP
ejge-4290	198	6	actual	actual	ADJ
ejge-4290	198	7	tax	tax	NOUN
ejge-4290	198	8	rates	rate	NOUN
ejge-4290	198	9	the	the	DET
ejge-4290	198	10	actual	actual	ADJ
ejge-4290	198	11	top	top	ADJ
ejge-4290	198	12	marginal	marginal	ADJ
ejge-4290	198	13	rate	rate	NOUN
ejge-4290	198	14	in	in	ADP
ejge-4290	198	15	hungary	hungary	PROPN
ejge-4290	198	16	,	,	PUNCT
ejge-4290	198	17	2005—2013	2005—2013	NUM
ejge-4290	198	18	the	the	DET
ejge-4290	198	19	actual	actual	ADJ
ejge-4290	198	20	tax	tax	NOUN
ejge-4290	198	21	rate	rate	NOUN
ejge-4290	198	22	that	that	PRON
ejge-4290	198	23	can	can	AUX
ejge-4290	198	24	be	be	AUX
ejge-4290	198	25	compared	compare	VERB
ejge-4290	198	26	to	to	ADP
ejge-4290	198	27	the	the	DET
ejge-4290	198	28	theoretical	theoretical	ADJ
ejge-4290	198	29	benchmark	benchmark	NOUN
ejge-4290	198	30	is	be	AUX
ejge-4290	198	31	not	not	PART
ejge-4290	198	32	simply	simply	ADV
ejge-4290	198	33	the	the	DET
ejge-4290	198	34	top	top	ADJ
ejge-4290	198	35	pit	pit	NOUN
ejge-4290	198	36	rate	rate	NOUN
ejge-4290	198	37	.	.	PUNCT
ejge-4290	199	1	if	if	SCONJ
ejge-4290	199	2	there	there	PRON
ejge-4290	199	3	is	be	VERB
ejge-4290	199	4	a	a	DET
ejge-4290	199	5	weak	weak	ADJ
ejge-4290	199	6	link	link	NOUN
ejge-4290	199	7	between	between	ADP
ejge-4290	199	8	social	social	ADJ
ejge-4290	199	9	security	security	NOUN
ejge-4290	199	10	contributions	contribution	NOUN
ejge-4290	199	11	(	(	PUNCT
ejge-4290	199	12	ssc	ssc	NOUN
ejge-4290	199	13	)	)	PUNCT
ejge-4290	199	14	and	and	CCONJ
ejge-4290	199	15	future	future	ADJ
ejge-4290	199	16	benefits	benefit	NOUN
ejge-4290	199	17	received	receive	VERB
ejge-4290	199	18	,	,	PUNCT
ejge-4290	199	19	then	then	ADV
ejge-4290	199	20	ssc	ssc	PROPN
ejge-4290	199	21	can	can	AUX
ejge-4290	199	22	be	be	AUX
ejge-4290	199	23	assumed	assume	VERB
ejge-4290	199	24	to	to	PART
ejge-4290	199	25	have	have	VERB
ejge-4290	199	26	the	the	DET
ejge-4290	199	27	same	same	ADJ
ejge-4290	199	28	disincentive	disincentive	ADJ
ejge-4290	199	29	effect	effect	NOUN
ejge-4290	199	30	as	as	ADP
ejge-4290	199	31	the	the	DET
ejge-4290	199	32	pit	pit	NOUN
ejge-4290	199	33	.	.	PUNCT
ejge-4290	200	1	ideally	ideally	ADV
ejge-4290	200	2	,	,	PUNCT
ejge-4290	200	3	the	the	DET
ejge-4290	200	4	tax	tax	NOUN
ejge-4290	200	5	rate	rate	NOUN
ejge-4290	200	6	corresponding	correspond	VERB
ejge-4290	200	7	to	to	ADP
ejge-4290	200	8	the	the	DET
ejge-4290	200	9	theoretical	theoretical	ADJ
ejge-4290	200	10	benchmark	benchmark	NOUN
ejge-4290	200	11	answers	answer	VERB
ejge-4290	200	12	the	the	DET
ejge-4290	200	13	following	follow	VERB
ejge-4290	200	14	question	question	NOUN
ejge-4290	200	15	:	:	PUNCT
ejge-4290	200	16	by	by	ADP
ejge-4290	200	17	how	how	SCONJ
ejge-4290	200	18	much	much	ADJ
ejge-4290	200	19	can	can	AUX
ejge-4290	200	20	an	an	DET
ejge-4290	200	21	individual	individual	ADJ
ejge-4290	200	22	increase	increase	VERB
ejge-4290	200	23	her	her	PRON
ejge-4290	200	24	consumption	consumption	NOUN
ejge-4290	200	25	if	if	SCONJ
ejge-4290	200	26	her	her	PRON
ejge-4290	200	27	total	total	ADJ
ejge-4290	200	28	labour	labour	NOUN
ejge-4290	200	29	cost	cost	NOUN
ejge-4290	200	30	is	be	AUX
ejge-4290	200	31	increased	increase	VERB
ejge-4290	200	32	by	by	ADP
ejge-4290	200	33	one	one	NUM
ejge-4290	200	34	unit	unit	NOUN
ejge-4290	200	35	?	?	PUNCT
ejge-4290	201	1	thus	thus	ADV
ejge-4290	201	2	,	,	PUNCT
ejge-4290	201	3	consumption	consumption	NOUN
ejge-4290	201	4	taxes	taxis	NOUN
ejge-4290	201	5	must	must	AUX
ejge-4290	201	6	also	also	ADV
ejge-4290	201	7	be	be	AUX
ejge-4290	201	8	taken	take	VERB
ejge-4290	201	9	into	into	ADP
ejge-4290	201	10	account	account	NOUN
ejge-4290	201	11	.	.	PUNCT
ejge-4290	202	1	based	base	VERB
ejge-4290	202	2	on	on	ADP
ejge-4290	202	3	these	these	DET
ejge-4290	202	4	considerations	consideration	NOUN
ejge-4290	202	5	,	,	PUNCT
ejge-4290	202	6	the	the	DET
ejge-4290	202	7	effective	effective	ADJ
ejge-4290	202	8	marginal	marginal	ADJ
ejge-4290	202	9	tax	tax	NOUN
ejge-4290	202	10	rate	rate	NOUN
ejge-4290	202	11	of	of	ADP
ejge-4290	202	12	top	top	ADJ
ejge-4290	202	13	earners	earner	NOUN
ejge-4290	202	14	for	for	ADP
ejge-4290	202	15	hungary	hungary	PROPN
ejge-4290	202	16	is	be	AUX
ejge-4290	202	17	evaluated	evaluate	VERB
ejge-4290	202	18	for	for	ADP
ejge-4290	202	19	recent	recent	ADJ
ejge-4290	202	20	years	year	NOUN
ejge-4290	202	21	according	accord	VERB
ejge-4290	202	22	to	to	ADP
ejge-4290	202	23	the	the	DET
ejge-4290	202	24	following	follow	VERB
ejge-4290	202	25	formula	formula	NOUN
ejge-4290	202	26	:	:	PUNCT
ejge-4290	202	27	τtop	τtop	VERB
ejge-4290	202	28	=	=	SYM
ejge-4290	202	29	1	1	NUM
ejge-4290	202	30	–	–	PUNCT
ejge-4290	202	31	(	(	PUNCT
ejge-4290	202	32	1	1	NUM
ejge-4290	202	33	–	–	PUNCT
ejge-4290	202	34	τcons	τcon	NOUN
ejge-4290	202	35	)	)	PUNCT
ejge-4290	202	36	·	·	PUNCT
ejge-4290	203	1	[	[	X
ejge-4290	203	2	(	(	PUNCT
ejge-4290	203	3	1	1	NUM
ejge-4290	203	4	–	–	PUNCT
ejge-4290	203	5	τpit	τpit	NOUN
ejge-4290	203	6	–	–	PUNCT
ejge-4290	203	7	τee)/(1	τee)/(1	PROPN
ejge-4290	203	8	+	+	CCONJ
ejge-4290	203	9	τer	τer	PROPN
ejge-4290	203	10	)	)	PUNCT
ejge-4290	203	11	]	]	PUNCT
ejge-4290	203	12	.	.	PUNCT
ejge-4290	204	1	european	european	PROPN
ejge-4290	204	2	journal	journal	PROPN
ejge-4290	204	3	of	of	ADP
ejge-4290	204	4	government	government	NOUN
ejge-4290	204	5	and	and	CCONJ
ejge-4290	204	6	economics	economic	NOUN
ejge-4290	204	7	2(2	2(2	NUM
ejge-4290	204	8	)	)	PUNCT
ejge-4290	204	9	110	110	NUM
ejge-4290	204	10	here	here	ADV
ejge-4290	204	11	,	,	PUNCT
ejge-4290	204	12	τpit	τpit	PROPN
ejge-4290	204	13	is	be	AUX
ejge-4290	204	14	the	the	DET
ejge-4290	204	15	top	top	ADJ
ejge-4290	204	16	pit	pit	NOUN
ejge-4290	204	17	rate	rate	NOUN
ejge-4290	204	18	,	,	PUNCT
ejge-4290	204	19	τee	τee	PROPN
ejge-4290	204	20	is	be	AUX
ejge-4290	204	21	the	the	DET
ejge-4290	204	22	rate	rate	NOUN
ejge-4290	204	23	of	of	ADP
ejge-4290	204	24	employee	employee	NOUN
ejge-4290	204	25	contributions	contribution	NOUN
ejge-4290	204	26	,	,	PUNCT
ejge-4290	204	27	τer	τer	PROPN
ejge-4290	204	28	is	be	AUX
ejge-4290	204	29	the	the	DET
ejge-4290	204	30	rate	rate	NOUN
ejge-4290	204	31	of	of	ADP
ejge-4290	204	32	employer	employer	NOUN
ejge-4290	204	33	contributions	contribution	NOUN
ejge-4290	204	34	and	and	CCONJ
ejge-4290	204	35	τcons	τcon	NOUN
ejge-4290	204	36	is	be	AUX
ejge-4290	204	37	the	the	DET
ejge-4290	204	38	effective	effective	ADJ
ejge-4290	204	39	tax	tax	NOUN
ejge-4290	204	40	rate	rate	NOUN
ejge-4290	204	41	on	on	ADP
ejge-4290	204	42	consumption	consumption	NOUN
ejge-4290	204	43	.	.	PUNCT
ejge-4290	205	1	(	(	PUNCT
ejge-4290	205	2	the	the	DET
ejge-4290	205	3	last	last	ADJ
ejge-4290	205	4	term	term	NOUN
ejge-4290	205	5	of	of	ADP
ejge-4290	205	6	the	the	DET
ejge-4290	205	7	r.h.s	r.h.s	NOUN
ejge-4290	205	8	.	.	PUNCT
ejge-4290	206	1	expression	expression	NOUN
ejge-4290	206	2	shows	show	VERB
ejge-4290	206	3	the	the	DET
ejge-4290	206	4	ratio	ratio	NOUN
ejge-4290	206	5	of	of	ADP
ejge-4290	206	6	net	net	ADJ
ejge-4290	206	7	wage	wage	NOUN
ejge-4290	206	8	to	to	PART
ejge-4290	206	9	total	total	ADJ
ejge-4290	206	10	wage	wage	NOUN
ejge-4290	206	11	cost	cost	NOUN
ejge-4290	206	12	.	.	PUNCT
ejge-4290	206	13	)	)	PUNCT
ejge-4290	207	1	two	two	NUM
ejge-4290	207	2	issues	issue	NOUN
ejge-4290	207	3	regarding	regard	VERB
ejge-4290	207	4	the	the	DET
ejge-4290	207	5	tax	tax	NOUN
ejge-4290	207	6	rates	rate	NOUN
ejge-4290	207	7	merit	merit	NOUN
ejge-4290	207	8	further	far	ADV
ejge-4290	207	9	discussion.6	discussion.6	VERB
ejge-4290	207	10	the	the	DET
ejge-4290	207	11	first	first	ADJ
ejge-4290	207	12	issue	issue	NOUN
ejge-4290	207	13	is	be	AUX
ejge-4290	207	14	related	relate	VERB
ejge-4290	207	15	to	to	ADP
ejge-4290	207	16	the	the	DET
ejge-4290	207	17	employee	employee	NOUN
ejge-4290	207	18	contributions	contribution	NOUN
ejge-4290	207	19	.	.	PUNCT
ejge-4290	208	1	the	the	DET
ejge-4290	208	2	actual	actual	ADJ
ejge-4290	208	3	top	top	ADJ
ejge-4290	208	4	marginal	marginal	ADJ
ejge-4290	208	5	tax	tax	NOUN
ejge-4290	208	6	rate	rate	NOUN
ejge-4290	208	7	is	be	AUX
ejge-4290	208	8	calculated	calculate	VERB
ejge-4290	208	9	here	here	ADV
ejge-4290	208	10	for	for	ADP
ejge-4290	208	11	a	a	DET
ejge-4290	208	12	hypothetical	hypothetical	ADJ
ejge-4290	208	13	person	person	NOUN
ejge-4290	208	14	with	with	ADP
ejge-4290	208	15	income	income	NOUN
ejge-4290	208	16	above	above	ADP
ejge-4290	208	17	the	the	DET
ejge-4290	208	18	pension	pension	NOUN
ejge-4290	208	19	contribution	contribution	NOUN
ejge-4290	208	20	ceiling	ceiling	NOUN
ejge-4290	208	21	.	.	PUNCT
ejge-4290	209	1	until	until	ADP
ejge-4290	209	2	2013	2013	NUM
ejge-4290	209	3	,	,	PUNCT
ejge-4290	209	4	individuals	individual	NOUN
ejge-4290	209	5	with	with	ADP
ejge-4290	209	6	income	income	NOUN
ejge-4290	209	7	above	above	ADP
ejge-4290	209	8	the	the	DET
ejge-4290	209	9	ceiling	ceiling	NOUN
ejge-4290	209	10	did	do	AUX
ejge-4290	209	11	not	not	PART
ejge-4290	209	12	have	have	VERB
ejge-4290	209	13	to	to	PART
ejge-4290	209	14	pay	pay	VERB
ejge-4290	209	15	the	the	DET
ejge-4290	209	16	employee	employee	NOUN
ejge-4290	209	17	pension	pension	NOUN
ejge-4290	209	18	contribution	contribution	NOUN
ejge-4290	209	19	,	,	PUNCT
ejge-4290	209	20	which	which	PRON
ejge-4290	209	21	reduced	reduce	VERB
ejge-4290	209	22	their	their	PRON
ejge-4290	209	23	marginal	marginal	ADJ
ejge-4290	209	24	effective	effective	ADJ
ejge-4290	209	25	tax	tax	NOUN
ejge-4290	209	26	rate	rate	NOUN
ejge-4290	209	27	by	by	ADP
ejge-4290	209	28	about	about	ADV
ejge-4290	209	29	10	10	NUM
ejge-4290	209	30	percent	percent	NOUN
ejge-4290	209	31	.	.	PUNCT
ejge-4290	210	1	the	the	DET
ejge-4290	210	2	ceiling	ceiling	NOUN
ejge-4290	210	3	has	have	AUX
ejge-4290	210	4	in	in	ADP
ejge-4290	210	5	recent	recent	ADJ
ejge-4290	210	6	years	year	NOUN
ejge-4290	210	7	been	be	AUX
ejge-4290	210	8	between	between	ADP
ejge-4290	210	9	the	the	DET
ejge-4290	210	10	95th	95th	NOUN
ejge-4290	210	11	and	and	CCONJ
ejge-4290	210	12	the	the	DET
ejge-4290	210	13	99th	99th	ADJ
ejge-4290	210	14	percentile	percentile	NOUN
ejge-4290	210	15	of	of	ADP
ejge-4290	210	16	the	the	DET
ejge-4290	210	17	income	income	NOUN
ejge-4290	210	18	distribution	distribution	NOUN
ejge-4290	210	19	,	,	PUNCT
ejge-4290	210	20	which	which	PRON
ejge-4290	210	21	means	mean	VERB
ejge-4290	210	22	that	that	SCONJ
ejge-4290	210	23	individuals	individual	NOUN
ejge-4290	210	24	at	at	ADP
ejge-4290	210	25	the	the	DET
ejge-4290	210	26	99th	99th	ADJ
ejge-4290	210	27	percentile	percentile	NOUN
ejge-4290	210	28	faced	face	VERB
ejge-4290	210	29	a	a	DET
ejge-4290	210	30	lower	low	ADJ
ejge-4290	210	31	marginal	marginal	ADJ
ejge-4290	210	32	tax	tax	NOUN
ejge-4290	210	33	rate	rate	NOUN
ejge-4290	210	34	than	than	ADP
ejge-4290	210	35	individuals	individual	NOUN
ejge-4290	210	36	at	at	ADP
ejge-4290	210	37	the	the	DET
ejge-4290	210	38	95th	95th	ADJ
ejge-4290	210	39	percentile	percentile	NOUN
ejge-4290	210	40	.	.	PUNCT
ejge-4290	211	1	in	in	ADP
ejge-4290	211	2	2013	2013	NUM
ejge-4290	211	3	the	the	DET
ejge-4290	211	4	pension	pension	NOUN
ejge-4290	211	5	contribution	contribution	NOUN
ejge-4290	211	6	ceiling	ceiling	NOUN
ejge-4290	211	7	was	be	AUX
ejge-4290	211	8	abolished	abolish	VERB
ejge-4290	211	9	.	.	PUNCT
ejge-4290	212	1	for	for	ADP
ejge-4290	212	2	our	our	PRON
ejge-4290	212	3	purposes	purpose	NOUN
ejge-4290	212	4	it	it	PRON
ejge-4290	212	5	complicates	complicate	VERB
ejge-4290	212	6	matters	matter	NOUN
ejge-4290	212	7	somewhat	somewhat	ADV
ejge-4290	212	8	that	that	SCONJ
ejge-4290	212	9	the	the	DET
ejge-4290	212	10	abolition	abolition	NOUN
ejge-4290	212	11	of	of	ADP
ejge-4290	212	12	the	the	DET
ejge-4290	212	13	contribution	contribution	NOUN
ejge-4290	212	14	ceiling	ceiling	NOUN
ejge-4290	212	15	will	will	AUX
ejge-4290	212	16	mean	mean	VERB
ejge-4290	212	17	higher	high	ADJ
ejge-4290	212	18	future	future	ADJ
ejge-4290	212	19	pension	pension	NOUN
ejge-4290	212	20	benefits	benefit	NOUN
ejge-4290	212	21	for	for	ADP
ejge-4290	212	22	current	current	ADJ
ejge-4290	212	23	high	high	ADJ
ejge-4290	212	24	-	-	PUNCT
ejge-4290	212	25	income	income	NOUN
ejge-4290	212	26	individuals	individual	NOUN
ejge-4290	212	27	.	.	PUNCT
ejge-4290	213	1	if	if	SCONJ
ejge-4290	213	2	the	the	DET
ejge-4290	213	3	relationship	relationship	NOUN
ejge-4290	213	4	between	between	ADP
ejge-4290	213	5	additional	additional	ADJ
ejge-4290	213	6	contributions	contribution	NOUN
ejge-4290	213	7	and	and	CCONJ
ejge-4290	213	8	additional	additional	ADJ
ejge-4290	213	9	future	future	ADJ
ejge-4290	213	10	benefits	benefit	NOUN
ejge-4290	213	11	is	be	AUX
ejge-4290	213	12	close	close	ADJ
ejge-4290	213	13	,	,	PUNCT
ejge-4290	213	14	this	this	DET
ejge-4290	213	15	measure	measure	NOUN
ejge-4290	213	16	should	should	AUX
ejge-4290	213	17	n’t	not	PART
ejge-4290	213	18	be	be	AUX
ejge-4290	213	19	seen	see	VERB
ejge-4290	213	20	as	as	ADP
ejge-4290	213	21	a	a	DET
ejge-4290	213	22	tax	tax	NOUN
ejge-4290	213	23	increase	increase	NOUN
ejge-4290	213	24	at	at	ADV
ejge-4290	213	25	all	all	ADV
ejge-4290	213	26	.	.	PUNCT
ejge-4290	214	1	the	the	DET
ejge-4290	214	2	issue	issue	NOUN
ejge-4290	214	3	of	of	ADP
ejge-4290	214	4	the	the	DET
ejge-4290	214	5	relationship	relationship	NOUN
ejge-4290	214	6	between	between	ADP
ejge-4290	214	7	contributions	contribution	NOUN
ejge-4290	214	8	and	and	CCONJ
ejge-4290	214	9	benefits	benefit	NOUN
ejge-4290	214	10	is	be	AUX
ejge-4290	214	11	discussed	discuss	VERB
ejge-4290	214	12	in	in	ADP
ejge-4290	214	13	subsection	subsection	NOUN
ejge-4290	214	14	4.3	4.3	NUM
ejge-4290	214	15	.	.	PUNCT
ejge-4290	215	1	the	the	DET
ejge-4290	215	2	second	second	ADJ
ejge-4290	215	3	issue	issue	NOUN
ejge-4290	215	4	is	be	AUX
ejge-4290	215	5	the	the	DET
ejge-4290	215	6	effective	effective	ADJ
ejge-4290	215	7	consumption	consumption	NOUN
ejge-4290	215	8	tax	tax	NOUN
ejge-4290	215	9	rate	rate	NOUN
ejge-4290	215	10	.	.	PUNCT
ejge-4290	216	1	ideally	ideally	ADV
ejge-4290	216	2	,	,	PUNCT
ejge-4290	216	3	we	we	PRON
ejge-4290	216	4	should	should	AUX
ejge-4290	216	5	be	be	AUX
ejge-4290	216	6	able	able	ADJ
ejge-4290	216	7	to	to	PART
ejge-4290	216	8	measure	measure	VERB
ejge-4290	216	9	the	the	DET
ejge-4290	216	10	tax	tax	NOUN
ejge-4290	216	11	share	share	NOUN
ejge-4290	216	12	of	of	ADP
ejge-4290	216	13	the	the	DET
ejge-4290	216	14	consumption	consumption	NOUN
ejge-4290	216	15	basket	basket	NOUN
ejge-4290	216	16	of	of	ADP
ejge-4290	216	17	high	high	ADJ
ejge-4290	216	18	-	-	PUNCT
ejge-4290	216	19	earning	earn	VERB
ejge-4290	216	20	households	household	NOUN
ejge-4290	216	21	.	.	PUNCT
ejge-4290	217	1	this	this	PRON
ejge-4290	217	2	is	be	AUX
ejge-4290	217	3	not	not	PART
ejge-4290	217	4	the	the	DET
ejge-4290	217	5	case	case	NOUN
ejge-4290	217	6	in	in	ADP
ejge-4290	217	7	practice	practice	NOUN
ejge-4290	217	8	,	,	PUNCT
ejge-4290	217	9	however	however	ADV
ejge-4290	217	10	.	.	PUNCT
ejge-4290	218	1	thus	thus	ADV
ejge-4290	218	2	an	an	DET
ejge-4290	218	3	approximation	approximation	NOUN
ejge-4290	218	4	of	of	ADP
ejge-4290	218	5	the	the	DET
ejge-4290	218	6	effective	effective	ADJ
ejge-4290	218	7	rate	rate	NOUN
ejge-4290	218	8	of	of	ADP
ejge-4290	218	9	consumption	consumption	NOUN
ejge-4290	218	10	taxes	taxis	NOUN
ejge-4290	218	11	has	have	VERB
ejge-4290	218	12	to	to	PART
ejge-4290	218	13	be	be	AUX
ejge-4290	218	14	used	use	VERB
ejge-4290	218	15	.	.	PUNCT
ejge-4290	219	1	similarly	similarly	ADV
ejge-4290	219	2	to	to	PART
ejge-4290	219	3	brewer	brewer	VERB
ejge-4290	219	4	et	et	PROPN
ejge-4290	219	5	al	al	PROPN
ejge-4290	219	6	.	.	PUNCT
ejge-4290	220	1	(	(	PUNCT
ejge-4290	220	2	2010	2010	NUM
ejge-4290	220	3	,	,	PUNCT
ejge-4290	220	4	see	see	VERB
ejge-4290	220	5	online	online	ADJ
ejge-4290	220	6	appendix	appendix	NOUN
ejge-4290	220	7	,	,	PUNCT
ejge-4290	220	8	p.	p.	NOUN
ejge-4290	220	9	3	3	NUM
ejge-4290	220	10	)	)	PUNCT
ejge-4290	220	11	,	,	PUNCT
ejge-4290	220	12	the	the	DET
ejge-4290	220	13	effective	effective	ADJ
ejge-4290	220	14	consumption	consumption	NOUN
ejge-4290	220	15	tax	tax	NOUN
ejge-4290	220	16	rate	rate	NOUN
ejge-4290	220	17	is	be	AUX
ejge-4290	220	18	calculated	calculate	VERB
ejge-4290	220	19	here	here	ADV
ejge-4290	220	20	as	as	ADP
ejge-4290	220	21	government	government	NOUN
ejge-4290	220	22	revenue	revenue	NOUN
ejge-4290	220	23	from	from	ADP
ejge-4290	220	24	consumption	consumption	NOUN
ejge-4290	220	25	taxes	taxis	NOUN
ejge-4290	220	26	divided	divide	VERB
ejge-4290	220	27	by	by	ADP
ejge-4290	220	28	total	total	ADJ
ejge-4290	220	29	consumption	consumption	NOUN
ejge-4290	220	30	from	from	ADP
ejge-4290	220	31	the	the	DET
ejge-4290	220	32	national	national	ADJ
ejge-4290	220	33	accounts	account	NOUN
ejge-4290	220	34	.	.	PUNCT
ejge-4290	221	1	consumption	consumption	NOUN
ejge-4290	221	2	taxes	taxis	NOUN
ejge-4290	221	3	include	include	VERB
ejge-4290	221	4	excise	excise	NOUN
ejge-4290	221	5	duties	duty	NOUN
ejge-4290	221	6	on	on	ADP
ejge-4290	221	7	tobacco	tobacco	NOUN
ejge-4290	221	8	,	,	PUNCT
ejge-4290	221	9	alcohol	alcohol	NOUN
ejge-4290	221	10	products	product	NOUN
ejge-4290	221	11	and	and	CCONJ
ejge-4290	221	12	gasoline	gasoline	NOUN
ejge-4290	221	13	,	,	PUNCT
ejge-4290	221	14	and	and	CCONJ
ejge-4290	221	15	further	far	ADV
ejge-4290	221	16	smaller	small	ADJ
ejge-4290	221	17	items	item	NOUN
ejge-4290	221	18	,	,	PUNCT
ejge-4290	221	19	besides	besides	SCONJ
ejge-4290	221	20	vat	vat	NOUN
ejge-4290	221	21	.	.	PUNCT
ejge-4290	222	1	table	table	NOUN
ejge-4290	222	2	a1	a1	NOUN
ejge-4290	222	3	of	of	ADP
ejge-4290	222	4	the	the	DET
ejge-4290	222	5	appendix	appendix	ADJ
ejge-4290	222	6	shows	show	NOUN
ejge-4290	222	7	,	,	PUNCT
ejge-4290	222	8	for	for	ADP
ejge-4290	222	9	selected	select	VERB
ejge-4290	222	10	years	year	NOUN
ejge-4290	222	11	,	,	PUNCT
ejge-4290	222	12	the	the	DET
ejge-4290	222	13	tax	tax	NOUN
ejge-4290	222	14	rates	rate	NOUN
ejge-4290	222	15	taken	take	VERB
ejge-4290	222	16	into	into	ADP
ejge-4290	222	17	account	account	NOUN
ejge-4290	222	18	in	in	ADP
ejge-4290	222	19	the	the	DET
ejge-4290	222	20	calculation	calculation	NOUN
ejge-4290	222	21	.	.	PUNCT
ejge-4290	223	1	the	the	DET
ejge-4290	223	2	table	table	NOUN
ejge-4290	223	3	shows	show	VERB
ejge-4290	223	4	that	that	SCONJ
ejge-4290	223	5	the	the	DET
ejge-4290	223	6	effective	effective	ADJ
ejge-4290	223	7	consumption	consumption	NOUN
ejge-4290	223	8	tax	tax	NOUN
ejge-4290	223	9	rate	rate	NOUN
ejge-4290	223	10	is	be	AUX
ejge-4290	223	11	between	between	ADP
ejge-4290	223	12	about	about	ADV
ejge-4290	223	13	15	15	NUM
ejge-4290	223	14	to	to	PART
ejge-4290	223	15	16	16	NUM
ejge-4290	223	16	percent	percent	NOUN
ejge-4290	223	17	in	in	ADP
ejge-4290	223	18	the	the	DET
ejge-4290	223	19	period	period	NOUN
ejge-4290	223	20	2005	2005	NUM
ejge-4290	223	21	to	to	ADP
ejge-4290	223	22	2010	2010	NUM
ejge-4290	223	23	(	(	PUNCT
ejge-4290	223	24	for	for	ADP
ejge-4290	223	25	the	the	DET
ejge-4290	223	26	years	year	NOUN
ejge-4290	223	27	after	after	ADP
ejge-4290	223	28	that	that	SCONJ
ejge-4290	223	29	the	the	DET
ejge-4290	223	30	2010	2010	NUM
ejge-4290	223	31	value	value	NOUN
ejge-4290	223	32	was	be	AUX
ejge-4290	223	33	used	use	VERB
ejge-4290	223	34	for	for	ADP
ejge-4290	223	35	lack	lack	NOUN
ejge-4290	223	36	of	of	ADP
ejge-4290	223	37	data	datum	NOUN
ejge-4290	223	38	)	)	PUNCT
ejge-4290	223	39	.	.	PUNCT
ejge-4290	224	1	alternative	alternative	ADJ
ejge-4290	224	2	methods	method	NOUN
ejge-4290	224	3	to	to	PART
ejge-4290	224	4	calculate	calculate	VERB
ejge-4290	224	5	the	the	DET
ejge-4290	224	6	effective	effective	ADJ
ejge-4290	224	7	consumption	consumption	NOUN
ejge-4290	224	8	tax	tax	NOUN
ejge-4290	224	9	rate	rate	NOUN
ejge-4290	224	10	would	would	AUX
ejge-4290	224	11	most	most	ADV
ejge-4290	224	12	likely	likely	ADJ
ejge-4290	224	13	result	result	VERB
ejge-4290	224	14	in	in	ADP
ejge-4290	224	15	similar	similar	ADJ
ejge-4290	224	16	values	value	NOUN
ejge-4290	224	17	.	.	PUNCT
ejge-4290	225	1	the	the	DET
ejge-4290	225	2	actual	actual	ADJ
ejge-4290	225	3	top	top	ADJ
ejge-4290	225	4	marginal	marginal	ADJ
ejge-4290	225	5	tax	tax	NOUN
ejge-4290	225	6	rates	rate	NOUN
ejge-4290	225	7	that	that	PRON
ejge-4290	225	8	result	result	VERB
ejge-4290	225	9	from	from	ADP
ejge-4290	225	10	these	these	DET
ejge-4290	225	11	calculations	calculation	NOUN
ejge-4290	225	12	are	be	AUX
ejge-4290	225	13	shown	show	VERB
ejge-4290	225	14	in	in	ADP
ejge-4290	225	15	figure	figure	NOUN
ejge-4290	225	16	2	2	NUM
ejge-4290	225	17	,	,	PUNCT
ejge-4290	225	18	along	along	ADP
ejge-4290	225	19	with	with	ADP
ejge-4290	225	20	the	the	DET
ejge-4290	225	21	optimal	optimal	ADJ
ejge-4290	225	22	top	top	ADJ
ejge-4290	225	23	marginal	marginal	ADJ
ejge-4290	225	24	tax	tax	NOUN
ejge-4290	225	25	rate	rate	NOUN
ejge-4290	225	26	at	at	ADP
ejge-4290	225	27	different	different	ADJ
ejge-4290	225	28	values	value	NOUN
ejge-4290	225	29	of	of	ADP
ejge-4290	225	30	g.	g.	PROPN
ejge-4290	225	31	until	until	ADP
ejge-4290	225	32	2013	2013	NUM
ejge-4290	225	33	the	the	DET
ejge-4290	225	34	actual	actual	ADJ
ejge-4290	225	35	top	top	ADJ
ejge-4290	225	36	marginal	marginal	ADJ
ejge-4290	225	37	tax	tax	NOUN
ejge-4290	225	38	rate	rate	NOUN
ejge-4290	225	39	is	be	AUX
ejge-4290	225	40	depicted	depict	VERB
ejge-4290	225	41	both	both	CCONJ
ejge-4290	225	42	below	below	ADP
ejge-4290	225	43	and	and	CCONJ
ejge-4290	225	44	above	above	ADP
ejge-4290	225	45	the	the	DET
ejge-4290	225	46	pension	pension	NOUN
ejge-4290	225	47	contribution	contribution	NOUN
ejge-4290	225	48	ceiling	ceiling	NOUN
ejge-4290	225	49	.	.	PUNCT
ejge-4290	226	1	in	in	ADP
ejge-4290	226	2	2013	2013	NUM
ejge-4290	226	3	the	the	DET
ejge-4290	226	4	difference	difference	NOUN
ejge-4290	226	5	ceases	cease	VERB
ejge-4290	226	6	to	to	PART
ejge-4290	226	7	exist	exist	VERB
ejge-4290	226	8	due	due	ADP
ejge-4290	226	9	to	to	ADP
ejge-4290	226	10	the	the	DET
ejge-4290	226	11	abolition	abolition	NOUN
ejge-4290	226	12	of	of	ADP
ejge-4290	226	13	the	the	DET
ejge-4290	226	14	ceiling	ceiling	NOUN
ejge-4290	226	15	.	.	PUNCT
ejge-4290	227	1	6	6	NUM
ejge-4290	227	2	additionally	additionally	ADV
ejge-4290	227	3	,	,	PUNCT
ejge-4290	227	4	it	it	PRON
ejge-4290	227	5	should	should	AUX
ejge-4290	227	6	be	be	AUX
ejge-4290	227	7	noted	note	VERB
ejge-4290	227	8	that	that	SCONJ
ejge-4290	227	9	this	this	DET
ejge-4290	227	10	approach	approach	NOUN
ejge-4290	227	11	abstracts	abstract	VERB
ejge-4290	227	12	from	from	ADP
ejge-4290	227	13	general	general	ADJ
ejge-4290	227	14	-	-	PUNCT
ejge-4290	227	15	equilibrium	equilibrium	NOUN
ejge-4290	227	16	effects	effect	NOUN
ejge-4290	227	17	and	and	CCONJ
ejge-4290	227	18	assumes	assume	VERB
ejge-4290	227	19	that	that	SCONJ
ejge-4290	227	20	labour	labour	NOUN
ejge-4290	227	21	bears	bear	VERB
ejge-4290	227	22	the	the	DET
ejge-4290	227	23	burden	burden	NOUN
ejge-4290	227	24	of	of	ADP
ejge-4290	227	25	all	all	DET
ejge-4290	227	26	labour	labour	NOUN
ejge-4290	227	27	taxation	taxation	NOUN
ejge-4290	227	28	.	.	PUNCT
ejge-4290	228	1	kiss	kiss	VERB
ejge-4290	228	2	●	●	PUNCT
ejge-4290	228	3	the	the	DET
ejge-4290	228	4	optimal	optimal	ADJ
ejge-4290	228	5	top	top	ADJ
ejge-4290	228	6	marginal	marginal	ADJ
ejge-4290	228	7	tax	tax	NOUN
ejge-4290	228	8	rate	rate	NOUN
ejge-4290	228	9	111	111	NUM
ejge-4290	228	10	figure	figure	NOUN
ejge-4290	228	11	2	2	NUM
ejge-4290	228	12	.	.	PUNCT
ejge-4290	228	13	actual	actual	ADJ
ejge-4290	228	14	effective	effective	ADJ
ejge-4290	228	15	top	top	ADJ
ejge-4290	228	16	tax	tax	NOUN
ejge-4290	228	17	rates	rate	NOUN
ejge-4290	228	18	in	in	ADP
ejge-4290	228	19	hungary	hungary	PROPN
ejge-4290	228	20	,	,	PUNCT
ejge-4290	228	21	2005	2005	NUM
ejge-4290	228	22	-	-	SYM
ejge-4290	228	23	2013	2013	NUM
ejge-4290	228	24	note	note	NOUN
ejge-4290	228	25	:	:	PUNCT
ejge-4290	228	26	calculations	calculation	NOUN
ejge-4290	228	27	of	of	ADP
ejge-4290	228	28	the	the	DET
ejge-4290	228	29	author	author	NOUN
ejge-4290	228	30	based	base	VERB
ejge-4290	228	31	on	on	ADP
ejge-4290	228	32	statutory	statutory	ADJ
ejge-4290	228	33	tax	tax	NOUN
ejge-4290	228	34	rates	rate	NOUN
ejge-4290	228	35	,	,	PUNCT
ejge-4290	228	36	budget	budget	NOUN
ejge-4290	228	37	reports	report	NOUN
ejge-4290	228	38	and	and	CCONJ
ejge-4290	228	39	the	the	DET
ejge-4290	228	40	national	national	ADJ
ejge-4290	228	41	accounts	account	NOUN
ejge-4290	228	42	.	.	PUNCT
ejge-4290	229	1	the	the	DET
ejge-4290	229	2	effective	effective	ADJ
ejge-4290	229	3	consumption	consumption	NOUN
ejge-4290	229	4	tax	tax	NOUN
ejge-4290	229	5	rate	rate	NOUN
ejge-4290	229	6	for	for	ADP
ejge-4290	229	7	the	the	DET
ejge-4290	229	8	years	year	NOUN
ejge-4290	229	9	2011	2011	NUM
ejge-4290	229	10	to	to	ADP
ejge-4290	229	11	2013	2013	NUM
ejge-4290	229	12	is	be	AUX
ejge-4290	229	13	,	,	PUNCT
ejge-4290	229	14	for	for	ADP
ejge-4290	229	15	lack	lack	NOUN
ejge-4290	229	16	of	of	ADP
ejge-4290	229	17	data	datum	NOUN
ejge-4290	229	18	,	,	PUNCT
ejge-4290	229	19	taken	take	VERB
ejge-4290	229	20	to	to	PART
ejge-4290	229	21	be	be	AUX
ejge-4290	229	22	equal	equal	ADJ
ejge-4290	229	23	to	to	ADP
ejge-4290	229	24	its	its	PRON
ejge-4290	229	25	2010	2010	NUM
ejge-4290	229	26	value	value	NOUN
ejge-4290	229	27	.	.	PUNCT
ejge-4290	230	1	it	it	PRON
ejge-4290	230	2	is	be	AUX
ejge-4290	230	3	apparent	apparent	ADJ
ejge-4290	230	4	from	from	ADP
ejge-4290	230	5	figure	figure	NOUN
ejge-4290	230	6	2	2	NUM
ejge-4290	230	7	that	that	SCONJ
ejge-4290	230	8	the	the	DET
ejge-4290	230	9	gradual	gradual	ADJ
ejge-4290	230	10	introduction	introduction	NOUN
ejge-4290	230	11	of	of	ADP
ejge-4290	230	12	a	a	DET
ejge-4290	230	13	flat	flat	ADJ
ejge-4290	230	14	tax	tax	NOUN
ejge-4290	230	15	of	of	ADP
ejge-4290	230	16	16	16	NUM
ejge-4290	230	17	percent	percent	NOUN
ejge-4290	230	18	between	between	ADP
ejge-4290	230	19	2011	2011	NUM
ejge-4290	230	20	and	and	CCONJ
ejge-4290	230	21	2013	2013	NUM
ejge-4290	230	22	has	have	AUX
ejge-4290	230	23	cut	cut	VERB
ejge-4290	230	24	the	the	DET
ejge-4290	230	25	top	top	ADJ
ejge-4290	230	26	marginal	marginal	ADJ
ejge-4290	230	27	tax	tax	NOUN
ejge-4290	230	28	rate	rate	NOUN
ejge-4290	230	29	significantly	significantly	ADV
ejge-4290	230	30	:	:	PUNCT
ejge-4290	230	31	from	from	ADP
ejge-4290	230	32	about	about	ADV
ejge-4290	230	33	65	65	NUM
ejge-4290	230	34	percent	percent	NOUN
ejge-4290	230	35	(	(	PUNCT
ejge-4290	230	36	above	above	ADP
ejge-4290	230	37	the	the	DET
ejge-4290	230	38	pension	pension	NOUN
ejge-4290	230	39	contribution	contribution	NOUN
ejge-4290	230	40	ceiling	ceiling	NOUN
ejge-4290	230	41	)	)	PUNCT
ejge-4290	230	42	and	and	CCONJ
ejge-4290	230	43	about	about	ADV
ejge-4290	230	44	72	72	NUM
ejge-4290	230	45	percent	percent	NOUN
ejge-4290	230	46	(	(	PUNCT
ejge-4290	230	47	below	below	ADP
ejge-4290	230	48	the	the	DET
ejge-4290	230	49	ceiling	ceiling	NOUN
ejge-4290	230	50	)	)	PUNCT
ejge-4290	230	51	to	to	ADP
ejge-4290	230	52	about	about	ADV
ejge-4290	230	53	56.6	56.6	NUM
ejge-4290	230	54	percent	percent	NOUN
ejge-4290	230	55	in	in	ADP
ejge-4290	230	56	2013	2013	NUM
ejge-4290	230	57	(	(	PUNCT
ejge-4290	230	58	see	see	VERB
ejge-4290	230	59	also	also	ADV
ejge-4290	230	60	table	table	NOUN
ejge-4290	230	61	a1	a1	NOUN
ejge-4290	230	62	of	of	ADP
ejge-4290	230	63	the	the	DET
ejge-4290	230	64	appendix	appendix	NOUN
ejge-4290	230	65	for	for	ADP
ejge-4290	230	66	the	the	DET
ejge-4290	230	67	exact	exact	ADJ
ejge-4290	230	68	figures).7	figures).7	NUM
ejge-4290	230	69	policy	policy	NOUN
ejge-4290	230	70	conclusions	conclusion	NOUN
ejge-4290	230	71	and	and	CCONJ
ejge-4290	230	72	simulations	simulation	NOUN
ejge-4290	230	73	figure	figure	VERB
ejge-4290	230	74	2	2	NUM
ejge-4290	230	75	suggests	suggest	VERB
ejge-4290	230	76	two	two	NUM
ejge-4290	230	77	conclusions	conclusion	NOUN
ejge-4290	230	78	about	about	ADP
ejge-4290	230	79	top	top	ADJ
ejge-4290	230	80	tax	tax	NOUN
ejge-4290	230	81	rates	rate	NOUN
ejge-4290	230	82	in	in	ADP
ejge-4290	230	83	recent	recent	ADJ
ejge-4290	230	84	years	year	NOUN
ejge-4290	230	85	.	.	PUNCT
ejge-4290	231	1	first	first	ADV
ejge-4290	231	2	,	,	PUNCT
ejge-4290	231	3	for	for	ADP
ejge-4290	231	4	individuals	individual	NOUN
ejge-4290	231	5	with	with	ADP
ejge-4290	231	6	income	income	NOUN
ejge-4290	231	7	above	above	ADP
ejge-4290	231	8	the	the	DET
ejge-4290	231	9	pension	pension	NOUN
ejge-4290	231	10	contribution	contribution	NOUN
ejge-4290	231	11	ceiling	ceiling	NOUN
ejge-4290	231	12	,	,	PUNCT
ejge-4290	231	13	the	the	DET
ejge-4290	231	14	marginal	marginal	ADJ
ejge-4290	231	15	tax	tax	NOUN
ejge-4290	231	16	rate	rate	NOUN
ejge-4290	231	17	before	before	ADP
ejge-4290	231	18	2010	2010	NUM
ejge-4290	231	19	was	be	AUX
ejge-4290	231	20	around	around	ADP
ejge-4290	231	21	the	the	DET
ejge-4290	231	22	revenue	revenue	NOUN
ejge-4290	231	23	-	-	PUNCT
ejge-4290	231	24	maximising	maximise	VERB
ejge-4290	231	25	tax	tax	NOUN
ejge-4290	231	26	rate	rate	NOUN
ejge-4290	231	27	,	,	PUNCT
ejge-4290	231	28	while	while	SCONJ
ejge-4290	231	29	the	the	DET
ejge-4290	231	30	2011	2011	NUM
ejge-4290	231	31	tax	tax	NOUN
ejge-4290	231	32	cut	cut	NOUN
ejge-4290	231	33	resulted	result	VERB
ejge-4290	231	34	in	in	ADP
ejge-4290	231	35	marginal	marginal	ADJ
ejge-4290	231	36	tax	tax	NOUN
ejge-4290	231	37	rates	rate	NOUN
ejge-4290	231	38	that	that	PRON
ejge-4290	231	39	were	be	AUX
ejge-4290	231	40	much	much	ADV
ejge-4290	231	41	lower	low	ADJ
ejge-4290	231	42	.	.	PUNCT
ejge-4290	232	1	second	second	ADJ
ejge-4290	232	2	,	,	PUNCT
ejge-4290	232	3	individuals	individual	NOUN
ejge-4290	232	4	just	just	ADV
ejge-4290	232	5	below	below	ADP
ejge-4290	232	6	the	the	DET
ejge-4290	232	7	pension	pension	NOUN
ejge-4290	232	8	contribution	contribution	NOUN
ejge-4290	232	9	ceiling	ceiling	NOUN
ejge-4290	232	10	faced	face	VERB
ejge-4290	232	11	marginal	marginal	ADJ
ejge-4290	232	12	tax	tax	NOUN
ejge-4290	232	13	rates	rate	NOUN
ejge-4290	232	14	in	in	ADP
ejge-4290	232	15	the	the	DET
ejge-4290	232	16	period	period	NOUN
ejge-4290	232	17	2005	2005	NUM
ejge-4290	232	18	to	to	ADP
ejge-4290	232	19	2010	2010	NUM
ejge-4290	232	20	that	that	PRON
ejge-4290	232	21	were	be	AUX
ejge-4290	232	22	above	above	ADP
ejge-4290	232	23	the	the	DET
ejge-4290	232	24	revenue	revenue	NOUN
ejge-4290	232	25	-	-	PUNCT
ejge-4290	232	26	maximising	maximise	VERB
ejge-4290	232	27	top	top	ADJ
ejge-4290	232	28	marginal	marginal	ADJ
ejge-4290	232	29	tax	tax	NOUN
ejge-4290	232	30	rate	rate	NOUN
ejge-4290	232	31	.	.	PUNCT
ejge-4290	233	1	the	the	DET
ejge-4290	233	2	first	first	ADJ
ejge-4290	233	3	conclusion	conclusion	NOUN
ejge-4290	233	4	means	mean	VERB
ejge-4290	233	5	that	that	SCONJ
ejge-4290	233	6	,	,	PUNCT
ejge-4290	233	7	if	if	SCONJ
ejge-4290	233	8	the	the	DET
ejge-4290	233	9	marginal	marginal	ADJ
ejge-4290	233	10	social	social	ADJ
ejge-4290	233	11	weight	weight	NOUN
ejge-4290	233	12	of	of	ADP
ejge-4290	233	13	the	the	DET
ejge-4290	233	14	highest	high	ADJ
ejge-4290	233	15	earners	earner	NOUN
ejge-4290	233	16	is	be	AUX
ejge-4290	233	17	close	close	ADJ
ejge-4290	233	18	to	to	ADP
ejge-4290	233	19	zero	zero	NUM
ejge-4290	233	20	,	,	PUNCT
ejge-4290	233	21	the	the	DET
ejge-4290	233	22	tax	tax	NOUN
ejge-4290	233	23	revenue	revenue	NOUN
ejge-4290	233	24	foregone	foregone	NOUN
ejge-4290	233	25	by	by	ADP
ejge-4290	233	26	the	the	DET
ejge-4290	233	27	post-2010	post-2010	ADJ
ejge-4290	233	28	tax	tax	NOUN
ejge-4290	233	29	cuts	cut	NOUN
ejge-4290	233	30	for	for	ADP
ejge-4290	233	31	top	top	ADJ
ejge-4290	233	32	earners	earner	NOUN
ejge-4290	233	33	can	can	AUX
ejge-4290	233	34	not	not	PART
ejge-4290	233	35	be	be	AUX
ejge-4290	233	36	justified	justify	VERB
ejge-4290	233	37	by	by	ADP
ejge-4290	233	38	the	the	DET
ejge-4290	233	39	behavioural	behavioural	ADJ
ejge-4290	233	40	effect	effect	NOUN
ejge-4290	233	41	:	:	PUNCT
ejge-4290	233	42	the	the	DET
ejge-4290	233	43	estimated	estimate	VERB
ejge-4290	233	44	taxable	taxable	ADJ
ejge-4290	233	45	income	income	NOUN
ejge-4290	233	46	elasticity	elasticity	NOUN
ejge-4290	233	47	is	be	AUX
ejge-4290	233	48	not	not	PART
ejge-4290	233	49	large	large	ADJ
ejge-4290	233	50	enough	enough	ADV
ejge-4290	233	51	to	to	PART
ejge-4290	233	52	motivate	motivate	VERB
ejge-4290	233	53	a	a	DET
ejge-4290	233	54	pit	pit	NOUN
ejge-4290	233	55	rate	rate	NOUN
ejge-4290	233	56	of	of	ADP
ejge-4290	233	57	16	16	NUM
ejge-4290	233	58	percent	percent	NOUN
ejge-4290	233	59	.	.	PUNCT
ejge-4290	234	1	the	the	DET
ejge-4290	234	2	calculated	calculate	VERB
ejge-4290	234	3	optimal	optimal	ADJ
ejge-4290	234	4	top	top	ADJ
ejge-4290	234	5	marginal	marginal	ADJ
ejge-4290	234	6	tax	tax	NOUN
ejge-4290	234	7	rate	rate	NOUN
ejge-4290	234	8	is	be	AUX
ejge-4290	234	9	consistent	consistent	ADJ
ejge-4290	234	10	,	,	PUNCT
ejge-4290	234	11	after	after	ADP
ejge-4290	234	12	the	the	DET
ejge-4290	234	13	abolition	abolition	NOUN
ejge-4290	234	14	of	of	ADP
ejge-4290	234	15	the	the	DET
ejge-4290	234	16	pensioncontribution	pensioncontribution	NOUN
ejge-4290	234	17	ceiling	ceiling	NOUN
ejge-4290	234	18	,	,	PUNCT
ejge-4290	234	19	with	with	ADP
ejge-4290	234	20	a	a	DET
ejge-4290	234	21	top	top	ADJ
ejge-4290	234	22	pit	pit	NOUN
ejge-4290	234	23	rate	rate	NOUN
ejge-4290	234	24	between	between	ADP
ejge-4290	234	25	24	24	NUM
ejge-4290	234	26	percent	percent	NOUN
ejge-4290	234	27	(	(	PUNCT
ejge-4290	234	28	about	about	ADP
ejge-4290	234	29	optimal	optimal	ADJ
ejge-4290	234	30	under	under	ADP
ejge-4290	234	31	g	g	NOUN
ejge-4290	234	32	=	=	NOUN
ejge-4290	234	33	0.2	0.2	NUM
ejge-4290	234	34	)	)	PUNCT
ejge-4290	234	35	and	and	CCONJ
ejge-4290	234	36	31	31	NUM
ejge-4290	234	37	percent	percent	NOUN
ejge-4290	234	38	(	(	PUNCT
ejge-4290	234	39	about	about	ADP
ejge-4290	234	40	optimal	optimal	ADJ
ejge-4290	234	41	under	under	ADP
ejge-4290	234	42	g	g	NOUN
ejge-4290	234	43	=	=	SYM
ejge-4290	234	44	0	0	NUM
ejge-4290	234	45	)	)	PUNCT
ejge-4290	234	46	.	.	PUNCT
ejge-4290	235	1	if	if	SCONJ
ejge-4290	235	2	the	the	DET
ejge-4290	235	3	pension	pension	NOUN
ejge-4290	235	4	contribution	contribution	NOUN
ejge-4290	235	5	ceiling	ceiling	NOUN
ejge-4290	235	6	had	have	AUX
ejge-4290	235	7	not	not	PART
ejge-4290	235	8	been	be	AUX
ejge-4290	235	9	abolished	abolish	VERB
ejge-4290	235	10	,	,	PUNCT
ejge-4290	235	11	the	the	DET
ejge-4290	235	12	calculated	calculate	VERB
ejge-4290	235	13	optimal	optimal	ADJ
ejge-4290	235	14	top	top	ADJ
ejge-4290	235	15	marginal	marginal	ADJ
ejge-4290	235	16	tax	tax	NOUN
ejge-4290	235	17	rate	rate	NOUN
ejge-4290	235	18	would	would	AUX
ejge-4290	235	19	be	be	AUX
ejge-4290	235	20	consistent	consistent	ADJ
ejge-4290	235	21	with	with	ADP
ejge-4290	235	22	a	a	DET
ejge-4290	235	23	top	top	ADJ
ejge-4290	235	24	pit	pit	NOUN
ejge-4290	235	25	rate	rate	NOUN
ejge-4290	235	26	between	between	ADP
ejge-4290	235	27	34	34	NUM
ejge-4290	235	28	percent	percent	NOUN
ejge-4290	235	29	(	(	PUNCT
ejge-4290	235	30	about	about	ADP
ejge-4290	235	31	optimal	optimal	ADJ
ejge-4290	235	32	under	under	ADP
ejge-4290	235	33	g	g	NOUN
ejge-4290	235	34	=	=	NOUN
ejge-4290	235	35	0.2	0.2	NUM
ejge-4290	235	36	)	)	PUNCT
ejge-4290	235	37	and	and	CCONJ
ejge-4290	235	38	41	41	NUM
ejge-4290	235	39	percent	percent	NOUN
ejge-4290	235	40	(	(	PUNCT
ejge-4290	235	41	about	about	ADP
ejge-4290	235	42	optimal	optimal	ADJ
ejge-4290	235	43	under	under	ADP
ejge-4290	235	44	g	g	NOUN
ejge-4290	235	45	=	=	SYM
ejge-4290	235	46	0	0	NUM
ejge-4290	235	47	)	)	PUNCT
ejge-4290	235	48	.	.	PUNCT
ejge-4290	236	1	for	for	SCONJ
ejge-4290	236	2	the	the	DET
ejge-4290	236	3	top	top	ADJ
ejge-4290	236	4	pit	pit	NOUN
ejge-4290	236	5	rate	rate	NOUN
ejge-4290	236	6	of	of	ADP
ejge-4290	236	7	16	16	NUM
ejge-4290	236	8	percent	percent	NOUN
ejge-4290	236	9	to	to	PART
ejge-4290	236	10	be	be	AUX
ejge-4290	236	11	optimal	optimal	ADJ
ejge-4290	236	12	,	,	PUNCT
ejge-4290	236	13	g	g	PROPN
ejge-4290	236	14	has	have	VERB
ejge-4290	236	15	to	to	PART
ejge-4290	236	16	be	be	AUX
ejge-4290	236	17	around	around	ADV
ejge-4290	236	18	0.35	0.35	NUM
ejge-4290	236	19	if	if	SCONJ
ejge-4290	236	20	the	the	DET
ejge-4290	236	21	taxable	taxable	ADJ
ejge-4290	236	22	income	income	NOUN
ejge-4290	236	23	elasticity	elasticity	NOUN
ejge-4290	236	24	is	be	AUX
ejge-4290	236	25	0.2	0.2	NUM
ejge-4290	236	26	.	.	PUNCT
ejge-4290	237	1	alternatively	alternatively	ADV
ejge-4290	237	2	,	,	PUNCT
ejge-4290	237	3	if	if	SCONJ
ejge-4290	237	4	g	g	PROPN
ejge-4290	237	5	=	=	SYM
ejge-4290	237	6	0	0	PROPN
ejge-4290	237	7	,	,	PUNCT
ejge-4290	237	8	a	a	DET
ejge-4290	237	9	top	top	ADJ
ejge-4290	237	10	pit	pit	NOUN
ejge-4290	237	11	rate	rate	NOUN
ejge-4290	237	12	of	of	ADP
ejge-4290	237	13	16	16	NUM
ejge-4290	237	14	percent	percent	NOUN
ejge-4290	237	15	is	be	AUX
ejge-4290	237	16	optimal	optimal	ADJ
ejge-4290	237	17	if	if	SCONJ
ejge-4290	237	18	the	the	DET
ejge-4290	237	19	elasticity	elasticity	NOUN
ejge-4290	237	20	parameter	parameter	NOUN
ejge-4290	237	21	e	e	NOUN
ejge-4290	237	22	=	=	NOUN
ejge-4290	237	23	0.3	0.3	NUM
ejge-4290	237	24	,	,	PUNCT
ejge-4290	237	25	much	much	ADV
ejge-4290	237	26	higher	high	ADJ
ejge-4290	237	27	than	than	ADP
ejge-4290	237	28	our	our	PRON
ejge-4290	237	29	central	central	ADJ
ejge-4290	237	30	estimate	estimate	NOUN
ejge-4290	237	31	7	7	NUM
ejge-4290	237	32	because	because	SCONJ
ejge-4290	237	33	of	of	ADP
ejge-4290	237	34	the	the	DET
ejge-4290	237	35	lack	lack	NOUN
ejge-4290	237	36	of	of	ADP
ejge-4290	237	37	contemporaneous	contemporaneous	ADJ
ejge-4290	237	38	data	datum	NOUN
ejge-4290	237	39	,	,	PUNCT
ejge-4290	237	40	the	the	DET
ejge-4290	237	41	calculations	calculation	NOUN
ejge-4290	237	42	of	of	ADP
ejge-4290	237	43	figure	figure	NOUN
ejge-4290	237	44	2	2	NUM
ejge-4290	237	45	do	do	AUX
ejge-4290	237	46	not	not	PART
ejge-4290	237	47	take	take	VERB
ejge-4290	237	48	into	into	ADP
ejge-4290	237	49	account	account	NOUN
ejge-4290	237	50	minor	minor	ADJ
ejge-4290	237	51	increases	increase	NOUN
ejge-4290	237	52	in	in	ADP
ejge-4290	237	53	consumption	consumption	NOUN
ejge-4290	237	54	taxes	taxis	NOUN
ejge-4290	237	55	that	that	PRON
ejge-4290	237	56	came	come	VERB
ejge-4290	237	57	into	into	ADP
ejge-4290	237	58	effect	effect	NOUN
ejge-4290	237	59	in	in	ADP
ejge-4290	237	60	2011	2011	NUM
ejge-4290	237	61	and	and	CCONJ
ejge-4290	237	62	2012	2012	NUM
ejge-4290	237	63	(	(	PUNCT
ejge-4290	237	64	the	the	DET
ejge-4290	237	65	most	most	ADV
ejge-4290	237	66	significant	significant	ADJ
ejge-4290	237	67	among	among	ADP
ejge-4290	237	68	these	these	PRON
ejge-4290	237	69	is	be	AUX
ejge-4290	237	70	the	the	DET
ejge-4290	237	71	increase	increase	NOUN
ejge-4290	237	72	from	from	ADP
ejge-4290	237	73	25	25	NUM
ejge-4290	237	74	%	%	NOUN
ejge-4290	237	75	to	to	PART
ejge-4290	237	76	27	27	NUM
ejge-4290	237	77	%	%	NOUN
ejge-4290	237	78	of	of	ADP
ejge-4290	237	79	the	the	DET
ejge-4290	237	80	base	base	NOUN
ejge-4290	237	81	vat	vat	NOUN
ejge-4290	237	82	rate	rate	NOUN
ejge-4290	237	83	in	in	ADP
ejge-4290	237	84	2012	2012	NUM
ejge-4290	237	85	)	)	PUNCT
ejge-4290	237	86	.	.	PUNCT
ejge-4290	238	1	these	these	PRON
ejge-4290	238	2	would	would	AUX
ejge-4290	238	3	probably	probably	ADV
ejge-4290	238	4	not	not	PART
ejge-4290	238	5	add	add	VERB
ejge-4290	238	6	more	more	ADJ
ejge-4290	238	7	than	than	ADP
ejge-4290	238	8	1	1	NUM
ejge-4290	238	9	or	or	CCONJ
ejge-4290	238	10	2	2	NUM
ejge-4290	238	11	percentage	percentage	NOUN
ejge-4290	238	12	points	point	NOUN
ejge-4290	238	13	to	to	ADP
ejge-4290	238	14	the	the	DET
ejge-4290	238	15	top	top	ADJ
ejge-4290	238	16	marginal	marginal	ADJ
ejge-4290	238	17	rate	rate	NOUN
ejge-4290	238	18	,	,	PUNCT
ejge-4290	238	19	however	however	ADV
ejge-4290	238	20	.	.	PUNCT
ejge-4290	239	1	thus	thus	ADV
ejge-4290	239	2	they	they	PRON
ejge-4290	239	3	would	would	AUX
ejge-4290	239	4	not	not	PART
ejge-4290	239	5	affect	affect	VERB
ejge-4290	239	6	the	the	DET
ejge-4290	239	7	results	result	NOUN
ejge-4290	239	8	qualitatively	qualitatively	ADV
ejge-4290	239	9	.	.	PUNCT
ejge-4290	240	1	european	european	PROPN
ejge-4290	240	2	journal	journal	PROPN
ejge-4290	240	3	of	of	ADP
ejge-4290	240	4	government	government	NOUN
ejge-4290	240	5	and	and	CCONJ
ejge-4290	240	6	economics	economic	NOUN
ejge-4290	240	7	2(2	2(2	NUM
ejge-4290	240	8	)	)	PUNCT
ejge-4290	240	9	112	112	NUM
ejge-4290	240	10	(	(	PUNCT
ejge-4290	240	11	this	this	DET
ejge-4290	240	12	pit	pit	NOUN
ejge-4290	240	13	rate	rate	NOUN
ejge-4290	240	14	corresponds	correspond	VERB
ejge-4290	240	15	to	to	ADP
ejge-4290	240	16	an	an	DET
ejge-4290	240	17	effective	effective	ADJ
ejge-4290	240	18	top	top	ADJ
ejge-4290	240	19	marginal	marginal	ADJ
ejge-4290	240	20	rate	rate	NOUN
ejge-4290	240	21	of	of	ADP
ejge-4290	240	22	57	57	NUM
ejge-4290	240	23	percent	percent	NOUN
ejge-4290	240	24	in	in	ADP
ejge-4290	240	25	table	table	NOUN
ejge-4290	240	26	3	3	NUM
ejge-4290	240	27	,	,	PUNCT
ejge-4290	240	28	row	row	NOUN
ejge-4290	240	29	1	1	NUM
ejge-4290	240	30	)	)	PUNCT
ejge-4290	240	31	.	.	PUNCT
ejge-4290	241	1	the	the	DET
ejge-4290	241	2	second	second	ADJ
ejge-4290	241	3	conclusion	conclusion	NOUN
ejge-4290	241	4	(	(	PUNCT
ejge-4290	241	5	that	that	SCONJ
ejge-4290	241	6	individuals	individual	NOUN
ejge-4290	241	7	with	with	ADP
ejge-4290	241	8	income	income	NOUN
ejge-4290	241	9	just	just	ADV
ejge-4290	241	10	below	below	ADP
ejge-4290	241	11	the	the	DET
ejge-4290	241	12	pension	pension	NOUN
ejge-4290	241	13	contribution	contribution	NOUN
ejge-4290	241	14	ceiling	ceiling	NOUN
ejge-4290	241	15	faced	face	VERB
ejge-4290	241	16	a	a	DET
ejge-4290	241	17	marginal	marginal	ADJ
ejge-4290	241	18	tax	tax	NOUN
ejge-4290	241	19	rate	rate	NOUN
ejge-4290	241	20	above	above	ADP
ejge-4290	241	21	the	the	DET
ejge-4290	241	22	revenue	revenue	NOUN
ejge-4290	241	23	-	-	PUNCT
ejge-4290	241	24	maximising	maximise	VERB
ejge-4290	241	25	top	top	ADJ
ejge-4290	241	26	marginal	marginal	ADJ
ejge-4290	241	27	tax	tax	NOUN
ejge-4290	241	28	rate	rate	NOUN
ejge-4290	241	29	)	)	PUNCT
ejge-4290	241	30	shows	show	VERB
ejge-4290	241	31	that	that	SCONJ
ejge-4290	241	32	,	,	PUNCT
ejge-4290	241	33	at	at	ADP
ejge-4290	241	34	this	this	DET
ejge-4290	241	35	point	point	NOUN
ejge-4290	241	36	of	of	ADP
ejge-4290	241	37	the	the	DET
ejge-4290	241	38	analysis	analysis	NOUN
ejge-4290	241	39	,	,	PUNCT
ejge-4290	241	40	the	the	DET
ejge-4290	241	41	definition	definition	NOUN
ejge-4290	241	42	of	of	ADP
ejge-4290	241	43	the	the	DET
ejge-4290	241	44	‘	'	PUNCT
ejge-4290	241	45	top	top	ADJ
ejge-4290	241	46	income	income	NOUN
ejge-4290	241	47	range	range	NOUN
ejge-4290	241	48	’	'	PUNCT
ejge-4290	241	49	becomes	become	VERB
ejge-4290	241	50	important	important	ADJ
ejge-4290	241	51	.	.	PUNCT
ejge-4290	242	1	even	even	ADV
ejge-4290	242	2	though	though	SCONJ
ejge-4290	242	3	the	the	DET
ejge-4290	242	4	theoretical	theoretical	ADJ
ejge-4290	242	5	analysis	analysis	NOUN
ejge-4290	242	6	suggests	suggest	VERB
ejge-4290	242	7	that	that	SCONJ
ejge-4290	242	8	at	at	ADP
ejge-4290	242	9	high	high	ADJ
ejge-4290	242	10	incomes	income	NOUN
ejge-4290	242	11	the	the	DET
ejge-4290	242	12	marginal	marginal	ADJ
ejge-4290	242	13	tax	tax	NOUN
ejge-4290	242	14	rate	rate	NOUN
ejge-4290	242	15	should	should	AUX
ejge-4290	242	16	be	be	AUX
ejge-4290	242	17	increasing	increase	VERB
ejge-4290	242	18	,	,	PUNCT
ejge-4290	242	19	individuals	individual	NOUN
ejge-4290	242	20	below	below	ADP
ejge-4290	242	21	the	the	DET
ejge-4290	242	22	pension	pension	NOUN
ejge-4290	242	23	contribution	contribution	NOUN
ejge-4290	242	24	ceiling	ceiling	NOUN
ejge-4290	242	25	were	be	AUX
ejge-4290	242	26	facing	face	VERB
ejge-4290	242	27	a	a	DET
ejge-4290	242	28	higher	high	ADJ
ejge-4290	242	29	marginal	marginal	ADJ
ejge-4290	242	30	tax	tax	NOUN
ejge-4290	242	31	rate	rate	NOUN
ejge-4290	242	32	than	than	ADP
ejge-4290	242	33	those	those	PRON
ejge-4290	242	34	above	above	ADP
ejge-4290	242	35	the	the	DET
ejge-4290	242	36	ceiling	ceiling	NOUN
ejge-4290	242	37	in	in	ADP
ejge-4290	242	38	recent	recent	ADJ
ejge-4290	242	39	years	year	NOUN
ejge-4290	242	40	(	(	PUNCT
ejge-4290	242	41	the	the	DET
ejge-4290	242	42	marginal	marginal	ADJ
ejge-4290	242	43	tax	tax	NOUN
ejge-4290	242	44	rate	rate	NOUN
ejge-4290	242	45	schedules	schedule	NOUN
ejge-4290	242	46	for	for	ADP
ejge-4290	242	47	incomes	income	NOUN
ejge-4290	242	48	above	above	ADP
ejge-4290	242	49	huf	huf	PROPN
ejge-4290	242	50	3	3	NUM
ejge-4290	242	51	million	million	NUM
ejge-4290	242	52	[	[	X
ejge-4290	242	53	or	or	CCONJ
ejge-4290	242	54	about	about	ADP
ejge-4290	242	55	eur	eur	NOUN
ejge-4290	242	56	10,000	10,000	NUM
ejge-4290	242	57	]	]	PUNCT
ejge-4290	242	58	for	for	ADP
ejge-4290	242	59	selected	select	VERB
ejge-4290	242	60	years	year	NOUN
ejge-4290	242	61	between	between	ADP
ejge-4290	242	62	2005	2005	NUM
ejge-4290	242	63	and	and	CCONJ
ejge-4290	242	64	2013	2013	NUM
ejge-4290	242	65	are	be	AUX
ejge-4290	242	66	shown	show	VERB
ejge-4290	242	67	in	in	ADP
ejge-4290	242	68	figure	figure	NOUN
ejge-4290	242	69	a1	a1	NOUN
ejge-4290	242	70	of	of	ADP
ejge-4290	242	71	the	the	DET
ejge-4290	242	72	appendix	appendix	NOUN
ejge-4290	242	73	)	)	PUNCT
ejge-4290	242	74	.	.	PUNCT
ejge-4290	243	1	very	very	ADV
ejge-4290	243	2	high	high	ADJ
ejge-4290	243	3	marginal	marginal	ADJ
ejge-4290	243	4	tax	tax	NOUN
ejge-4290	243	5	rates	rate	NOUN
ejge-4290	243	6	are	be	AUX
ejge-4290	243	7	justifiable	justifiable	ADJ
ejge-4290	243	8	at	at	ADP
ejge-4290	243	9	income	income	NOUN
ejge-4290	243	10	levels	level	NOUN
ejge-4290	243	11	where	where	SCONJ
ejge-4290	243	12	the	the	DET
ejge-4290	243	13	taxable	taxable	ADJ
ejge-4290	243	14	-	-	PUNCT
ejge-4290	243	15	income	income	NOUN
ejge-4290	243	16	elasticity	elasticity	NOUN
ejge-4290	243	17	is	be	AUX
ejge-4290	243	18	thought	think	VERB
ejge-4290	243	19	to	to	PART
ejge-4290	243	20	be	be	AUX
ejge-4290	243	21	close	close	ADJ
ejge-4290	243	22	to	to	ADP
ejge-4290	243	23	zero	zero	NUM
ejge-4290	243	24	(	(	PUNCT
ejge-4290	243	25	as	as	SCONJ
ejge-4290	243	26	it	it	PRON
ejge-4290	243	27	might	might	AUX
ejge-4290	243	28	be	be	AUX
ejge-4290	243	29	the	the	DET
ejge-4290	243	30	case	case	NOUN
ejge-4290	243	31	around	around	ADP
ejge-4290	243	32	the	the	DET
ejge-4290	243	33	average	average	ADJ
ejge-4290	243	34	wage	wage	NOUN
ejge-4290	243	35	)	)	PUNCT
ejge-4290	243	36	,	,	PUNCT
ejge-4290	243	37	but	but	CCONJ
ejge-4290	243	38	this	this	PRON
ejge-4290	243	39	is	be	AUX
ejge-4290	243	40	not	not	PART
ejge-4290	243	41	the	the	DET
ejge-4290	243	42	case	case	NOUN
ejge-4290	243	43	,	,	PUNCT
ejge-4290	243	44	according	accord	VERB
ejge-4290	243	45	to	to	ADP
ejge-4290	243	46	the	the	DET
ejge-4290	243	47	estimations	estimation	NOUN
ejge-4290	243	48	of	of	ADP
ejge-4290	243	49	kiss	kiss	NOUN
ejge-4290	243	50	and	and	CCONJ
ejge-4290	243	51	mosberger	mosberger	NOUN
ejge-4290	243	52	(	(	PUNCT
ejge-4290	243	53	2011	2011	NUM
ejge-4290	243	54	)	)	PUNCT
ejge-4290	243	55	,	,	PUNCT
ejge-4290	243	56	in	in	ADP
ejge-4290	243	57	the	the	DET
ejge-4290	243	58	income	income	NOUN
ejge-4290	243	59	range	range	NOUN
ejge-4290	243	60	just	just	ADV
ejge-4290	243	61	below	below	ADP
ejge-4290	243	62	the	the	DET
ejge-4290	243	63	pension	pension	NOUN
ejge-4290	243	64	contribution	contribution	NOUN
ejge-4290	243	65	ceiling	ceiling	NOUN
ejge-4290	243	66	.	.	PUNCT
ejge-4290	244	1	in	in	ADP
ejge-4290	244	2	the	the	DET
ejge-4290	244	3	following	following	NOUN
ejge-4290	244	4	,	,	PUNCT
ejge-4290	244	5	two	two	NUM
ejge-4290	244	6	policy	policy	NOUN
ejge-4290	244	7	simulations	simulation	NOUN
ejge-4290	244	8	are	be	AUX
ejge-4290	244	9	presented	present	VERB
ejge-4290	244	10	to	to	PART
ejge-4290	244	11	show	show	VERB
ejge-4290	244	12	examples	example	NOUN
ejge-4290	244	13	of	of	ADP
ejge-4290	244	14	tax	tax	NOUN
ejge-4290	244	15	policy	policy	NOUN
ejge-4290	244	16	measures	measure	NOUN
ejge-4290	244	17	that	that	PRON
ejge-4290	244	18	are	be	AUX
ejge-4290	244	19	consistent	consistent	ADJ
ejge-4290	244	20	with	with	ADP
ejge-4290	244	21	the	the	DET
ejge-4290	244	22	theoretical	theoretical	ADJ
ejge-4290	244	23	results	result	NOUN
ejge-4290	244	24	of	of	ADP
ejge-4290	244	25	this	this	DET
ejge-4290	244	26	paper	paper	NOUN
ejge-4290	244	27	.	.	PUNCT
ejge-4290	245	1	the	the	DET
ejge-4290	245	2	examples	example	NOUN
ejge-4290	245	3	were	be	AUX
ejge-4290	245	4	chosen	choose	VERB
ejge-4290	245	5	to	to	PART
ejge-4290	245	6	be	be	AUX
ejge-4290	245	7	as	as	ADV
ejge-4290	245	8	simple	simple	ADJ
ejge-4290	245	9	as	as	ADP
ejge-4290	245	10	possible	possible	ADJ
ejge-4290	245	11	and	and	CCONJ
ejge-4290	245	12	clearly	clearly	ADV
ejge-4290	245	13	they	they	PRON
ejge-4290	245	14	are	be	AUX
ejge-4290	245	15	not	not	PART
ejge-4290	245	16	the	the	DET
ejge-4290	245	17	only	only	ADJ
ejge-4290	245	18	conceivable	conceivable	ADJ
ejge-4290	245	19	policy	policy	NOUN
ejge-4290	245	20	measures	measure	NOUN
ejge-4290	245	21	that	that	PRON
ejge-4290	245	22	are	be	AUX
ejge-4290	245	23	consistent	consistent	ADJ
ejge-4290	245	24	with	with	ADP
ejge-4290	245	25	the	the	DET
ejge-4290	245	26	theoretical	theoretical	ADJ
ejge-4290	245	27	results	result	NOUN
ejge-4290	245	28	.	.	PUNCT
ejge-4290	246	1	thus	thus	ADV
ejge-4290	246	2	it	it	PRON
ejge-4290	246	3	is	be	AUX
ejge-4290	246	4	not	not	PART
ejge-4290	246	5	implied	imply	VERB
ejge-4290	246	6	here	here	ADV
ejge-4290	246	7	that	that	SCONJ
ejge-4290	246	8	these	these	DET
ejge-4290	246	9	examples	example	NOUN
ejge-4290	246	10	constitute	constitute	VERB
ejge-4290	246	11	‘	'	PUNCT
ejge-4290	246	12	the	the	DET
ejge-4290	246	13	optimum	optimum	NOUN
ejge-4290	246	14	’	'	PUNCT
ejge-4290	246	15	.	.	PUNCT
ejge-4290	247	1	it	it	PRON
ejge-4290	247	2	is	be	AUX
ejge-4290	247	3	also	also	ADV
ejge-4290	247	4	not	not	PART
ejge-4290	247	5	attempted	attempt	VERB
ejge-4290	247	6	here	here	ADV
ejge-4290	247	7	to	to	PART
ejge-4290	247	8	design	design	VERB
ejge-4290	247	9	a	a	DET
ejge-4290	247	10	whole	whole	ADJ
ejge-4290	247	11	new	new	ADJ
ejge-4290	247	12	pit	pit	NOUN
ejge-4290	247	13	system	system	NOUN
ejge-4290	247	14	:	:	PUNCT
ejge-4290	247	15	the	the	DET
ejge-4290	247	16	example	example	NOUN
ejge-4290	247	17	measures	measure	NOUN
ejge-4290	247	18	affect	affect	VERB
ejge-4290	247	19	only	only	ADV
ejge-4290	247	20	the	the	DET
ejge-4290	247	21	top	top	ADJ
ejge-4290	247	22	part	part	NOUN
ejge-4290	247	23	of	of	ADP
ejge-4290	247	24	the	the	DET
ejge-4290	247	25	income	income	NOUN
ejge-4290	247	26	distribution	distribution	NOUN
ejge-4290	247	27	.	.	PUNCT
ejge-4290	248	1	the	the	DET
ejge-4290	248	2	simulations	simulation	NOUN
ejge-4290	248	3	were	be	AUX
ejge-4290	248	4	conducted	conduct	VERB
ejge-4290	248	5	in	in	ADP
ejge-4290	248	6	the	the	DET
ejge-4290	248	7	microsimulation	microsimulation	NOUN
ejge-4290	248	8	model	model	NOUN
ejge-4290	248	9	described	describe	VERB
ejge-4290	248	10	by	by	ADP
ejge-4290	248	11	benczúr	benczúr	PROPN
ejge-4290	248	12	et	et	PROPN
ejge-4290	248	13	al	al	PROPN
ejge-4290	248	14	.	.	PROPN
ejge-4290	249	1	(	(	PUNCT
ejge-4290	249	2	2011	2011	NUM
ejge-4290	249	3	,	,	PUNCT
ejge-4290	249	4	2012	2012	NUM
ejge-4290	249	5	)	)	PUNCT
ejge-4290	249	6	.	.	PUNCT
ejge-4290	250	1	the	the	DET
ejge-4290	250	2	model	model	NOUN
ejge-4290	250	3	takes	take	VERB
ejge-4290	250	4	into	into	ADP
ejge-4290	250	5	account	account	NOUN
ejge-4290	250	6	the	the	DET
ejge-4290	250	7	behavioural	behavioural	ADJ
ejge-4290	250	8	responses	response	NOUN
ejge-4290	250	9	to	to	ADP
ejge-4290	250	10	taxation	taxation	NOUN
ejge-4290	250	11	by	by	ADP
ejge-4290	250	12	incorporating	incorporate	VERB
ejge-4290	250	13	the	the	DET
ejge-4290	250	14	taxable	taxable	ADJ
ejge-4290	250	15	-	-	PUNCT
ejge-4290	250	16	income	income	NOUN
ejge-4290	250	17	elasticity	elasticity	NOUN
ejge-4290	250	18	of	of	ADP
ejge-4290	250	19	0.2	0.2	NUM
ejge-4290	250	20	estimated	estimate	VERB
ejge-4290	250	21	by	by	ADP
ejge-4290	250	22	kiss	kiss	NOUN
ejge-4290	250	23	and	and	CCONJ
ejge-4290	250	24	mosberger	mosberger	NOUN
ejge-4290	250	25	(	(	PUNCT
ejge-4290	250	26	2011	2011	NUM
ejge-4290	250	27	)	)	PUNCT
ejge-4290	250	28	,	,	PUNCT
ejge-4290	250	29	and	and	CCONJ
ejge-4290	250	30	it	it	PRON
ejge-4290	250	31	also	also	ADV
ejge-4290	250	32	takes	take	VERB
ejge-4290	250	33	into	into	ADP
ejge-4290	250	34	account	account	NOUN
ejge-4290	250	35	generalequilibrium	generalequilibrium	NOUN
ejge-4290	250	36	effects	effect	NOUN
ejge-4290	250	37	through	through	ADP
ejge-4290	250	38	a	a	DET
ejge-4290	250	39	simple	simple	ADJ
ejge-4290	250	40	neo	neo	ADJ
ejge-4290	250	41	-	-	ADJ
ejge-4290	250	42	classical	classical	ADJ
ejge-4290	250	43	macroeconomic	macroeconomic	ADJ
ejge-4290	250	44	model	model	NOUN
ejge-4290	250	45	.	.	PUNCT
ejge-4290	251	1	this	this	PRON
ejge-4290	251	2	means	mean	VERB
ejge-4290	251	3	that	that	SCONJ
ejge-4290	251	4	if	if	SCONJ
ejge-4290	251	5	individuals	individual	NOUN
ejge-4290	251	6	change	change	VERB
ejge-4290	251	7	their	their	PRON
ejge-4290	251	8	labour	labour	NOUN
ejge-4290	251	9	supply	supply	NOUN
ejge-4290	251	10	as	as	ADP
ejge-4290	251	11	a	a	DET
ejge-4290	251	12	response	response	NOUN
ejge-4290	251	13	to	to	ADP
ejge-4290	251	14	changes	change	NOUN
ejge-4290	251	15	in	in	ADP
ejge-4290	251	16	the	the	DET
ejge-4290	251	17	tax	tax	NOUN
ejge-4290	251	18	system	system	NOUN
ejge-4290	251	19	,	,	PUNCT
ejge-4290	251	20	the	the	DET
ejge-4290	251	21	general	general	ADJ
ejge-4290	251	22	-	-	PUNCT
ejge-4290	251	23	equilibrium	equilibrium	NOUN
ejge-4290	251	24	model	model	NOUN
ejge-4290	251	25	calculates	calculate	VERB
ejge-4290	251	26	how	how	SCONJ
ejge-4290	251	27	this	this	PRON
ejge-4290	251	28	affects	affect	VERB
ejge-4290	251	29	wages	wage	NOUN
ejge-4290	251	30	and	and	CCONJ
ejge-4290	251	31	the	the	DET
ejge-4290	251	32	stock	stock	NOUN
ejge-4290	251	33	of	of	ADP
ejge-4290	251	34	capital	capital	NOUN
ejge-4290	251	35	.	.	PUNCT
ejge-4290	252	1	while	while	SCONJ
ejge-4290	252	2	the	the	DET
ejge-4290	252	3	labour	labour	NOUN
ejge-4290	252	4	-	-	PUNCT
ejge-4290	252	5	supply	supply	NOUN
ejge-4290	252	6	response	response	NOUN
ejge-4290	252	7	of	of	ADP
ejge-4290	252	8	the	the	DET
ejge-4290	252	9	individuals	individual	NOUN
ejge-4290	252	10	is	be	AUX
ejge-4290	252	11	thought	think	VERB
ejge-4290	252	12	to	to	PART
ejge-4290	252	13	occur	occur	VERB
ejge-4290	252	14	relatively	relatively	ADV
ejge-4290	252	15	quickly	quickly	ADV
ejge-4290	252	16	,	,	PUNCT
ejge-4290	252	17	the	the	DET
ejge-4290	252	18	dynamic	dynamic	ADJ
ejge-4290	252	19	macroeconomic	macroeconomic	ADJ
ejge-4290	252	20	effects	effect	NOUN
ejge-4290	252	21	are	be	AUX
ejge-4290	252	22	longrun	longrun	ADJ
ejge-4290	252	23	effects	effect	NOUN
ejge-4290	252	24	since	since	SCONJ
ejge-4290	252	25	the	the	DET
ejge-4290	252	26	adjustment	adjustment	NOUN
ejge-4290	252	27	of	of	ADP
ejge-4290	252	28	the	the	DET
ejge-4290	252	29	capital	capital	NOUN
ejge-4290	252	30	stock	stock	NOUN
ejge-4290	252	31	takes	take	VERB
ejge-4290	252	32	time	time	NOUN
ejge-4290	252	33	.	.	PUNCT
ejge-4290	253	1	generally	generally	ADV
ejge-4290	253	2	,	,	PUNCT
ejge-4290	253	3	full	full	ADJ
ejge-4290	253	4	longrun	longrun	ADJ
ejge-4290	253	5	macroeconomic	macroeconomic	ADJ
ejge-4290	253	6	adjustment	adjustment	NOUN
ejge-4290	253	7	takes	take	VERB
ejge-4290	253	8	place	place	NOUN
ejge-4290	253	9	within	within	ADP
ejge-4290	253	10	a	a	DET
ejge-4290	253	11	decade	decade	NOUN
ejge-4290	253	12	.	.	PUNCT
ejge-4290	254	1	table	table	NOUN
ejge-4290	254	2	4	4	NUM
ejge-4290	254	3	summarises	summarise	VERB
ejge-4290	254	4	the	the	DET
ejge-4290	254	5	results	result	NOUN
ejge-4290	254	6	of	of	ADP
ejge-4290	254	7	the	the	DET
ejge-4290	254	8	simulations	simulation	NOUN
ejge-4290	254	9	.	.	PUNCT
ejge-4290	255	1	for	for	ADP
ejge-4290	255	2	each	each	DET
ejge-4290	255	3	simulation	simulation	NOUN
ejge-4290	255	4	,	,	PUNCT
ejge-4290	255	5	a	a	DET
ejge-4290	255	6	‘	'	PUNCT
ejge-4290	255	7	static	static	ADJ
ejge-4290	255	8	fiscal	fiscal	ADJ
ejge-4290	255	9	effect	effect	NOUN
ejge-4290	255	10	’	'	PUNCT
ejge-4290	255	11	is	be	AUX
ejge-4290	255	12	shown	show	VERB
ejge-4290	255	13	first	first	ADV
ejge-4290	255	14	:	:	PUNCT
ejge-4290	255	15	this	this	PRON
ejge-4290	255	16	says	say	VERB
ejge-4290	255	17	by	by	ADP
ejge-4290	255	18	how	how	SCONJ
ejge-4290	255	19	much	much	ADJ
ejge-4290	255	20	government	government	NOUN
ejge-4290	255	21	revenue	revenue	NOUN
ejge-4290	255	22	would	would	AUX
ejge-4290	255	23	increase	increase	VERB
ejge-4290	255	24	from	from	ADP
ejge-4290	255	25	the	the	DET
ejge-4290	255	26	pit	pit	NOUN
ejge-4290	255	27	and	and	CCONJ
ejge-4290	255	28	ssc	ssc	NOUN
ejge-4290	255	29	if	if	SCONJ
ejge-4290	255	30	the	the	DET
ejge-4290	255	31	given	give	VERB
ejge-4290	255	32	measure	measure	NOUN
ejge-4290	255	33	were	be	AUX
ejge-4290	255	34	adopted	adopt	VERB
ejge-4290	255	35	,	,	PUNCT
ejge-4290	255	36	absent	absent	ADJ
ejge-4290	255	37	behavioural	behavioural	ADJ
ejge-4290	255	38	change	change	NOUN
ejge-4290	255	39	.	.	PUNCT
ejge-4290	256	1	the	the	DET
ejge-4290	256	2	‘	'	PUNCT
ejge-4290	256	3	dynamic	dynamic	ADJ
ejge-4290	256	4	fiscal	fiscal	ADJ
ejge-4290	256	5	effect	effect	NOUN
ejge-4290	256	6	,	,	PUNCT
ejge-4290	256	7	’	'	PUNCT
ejge-4290	256	8	in	in	ADP
ejge-4290	256	9	turn	turn	NOUN
ejge-4290	256	10	,	,	PUNCT
ejge-4290	256	11	takes	take	VERB
ejge-4290	256	12	into	into	ADP
ejge-4290	256	13	account	account	NOUN
ejge-4290	256	14	both	both	CCONJ
ejge-4290	256	15	the	the	DET
ejge-4290	256	16	behavioural	behavioural	ADJ
ejge-4290	256	17	response	response	NOUN
ejge-4290	256	18	to	to	ADP
ejge-4290	256	19	the	the	DET
ejge-4290	256	20	tax	tax	NOUN
ejge-4290	256	21	change	change	NOUN
ejge-4290	256	22	by	by	ADP
ejge-4290	256	23	the	the	DET
ejge-4290	256	24	taxpayers	taxpayer	NOUN
ejge-4290	256	25	and	and	CCONJ
ejge-4290	256	26	the	the	DET
ejge-4290	256	27	long	long	ADV
ejge-4290	256	28	-	-	PUNCT
ejge-4290	256	29	run	run	VERB
ejge-4290	256	30	macroeconomic	macroeconomic	ADJ
ejge-4290	256	31	adjustments	adjustment	NOUN
ejge-4290	256	32	.	.	PUNCT
ejge-4290	257	1	additionally	additionally	ADV
ejge-4290	257	2	,	,	PUNCT
ejge-4290	257	3	the	the	DET
ejge-4290	257	4	ratio	ratio	NOUN
ejge-4290	257	5	of	of	ADP
ejge-4290	257	6	the	the	DET
ejge-4290	257	7	dynamic	dynamic	ADJ
ejge-4290	257	8	and	and	CCONJ
ejge-4290	257	9	static	static	ADJ
ejge-4290	257	10	effects	effect	NOUN
ejge-4290	257	11	is	be	AUX
ejge-4290	257	12	displayed	display	VERB
ejge-4290	257	13	.	.	PUNCT
ejge-4290	258	1	the	the	DET
ejge-4290	258	2	two	two	NUM
ejge-4290	258	3	simple	simple	ADJ
ejge-4290	258	4	measures	measure	NOUN
ejge-4290	258	5	analysed	analyse	VERB
ejge-4290	258	6	are	be	AUX
ejge-4290	258	7	:	:	PUNCT
ejge-4290	258	8	(	(	PUNCT
ejge-4290	258	9	1	1	X
ejge-4290	258	10	)	)	PUNCT
ejge-4290	258	11	the	the	DET
ejge-4290	258	12	introduction	introduction	NOUN
ejge-4290	258	13	of	of	ADP
ejge-4290	258	14	a	a	DET
ejge-4290	258	15	pit	pit	NOUN
ejge-4290	258	16	rate	rate	NOUN
ejge-4290	258	17	of	of	ADP
ejge-4290	258	18	31	31	NUM
ejge-4290	258	19	percent	percent	NOUN
ejge-4290	258	20	above	above	ADP
ejge-4290	258	21	huf	huf	PROPN
ejge-4290	258	22	10	10	NUM
ejge-4290	258	23	million	million	NUM
ejge-4290	258	24	(	(	PUNCT
ejge-4290	258	25	about	about	ADP
ejge-4290	258	26	eur	eur	NOUN
ejge-4290	258	27	33,000	33,000	NUM
ejge-4290	258	28	or	or	CCONJ
ejge-4290	258	29	roughly	roughly	ADV
ejge-4290	258	30	1	1	NUM
ejge-4290	258	31	percent	percent	NOUN
ejge-4290	258	32	of	of	ADP
ejge-4290	258	33	taxpayers	taxpayer	NOUN
ejge-4290	258	34	)	)	PUNCT
ejge-4290	258	35	;	;	PUNCT
ejge-4290	258	36	(	(	PUNCT
ejge-4290	258	37	2	2	X
ejge-4290	258	38	)	)	PUNCT
ejge-4290	258	39	the	the	DET
ejge-4290	258	40	introduction	introduction	NOUN
ejge-4290	258	41	of	of	ADP
ejge-4290	258	42	a	a	DET
ejge-4290	258	43	pit	pit	NOUN
ejge-4290	258	44	rate	rate	NOUN
ejge-4290	258	45	of	of	ADP
ejge-4290	258	46	24	24	NUM
ejge-4290	258	47	percent	percent	NOUN
ejge-4290	258	48	above	above	ADP
ejge-4290	258	49	huf	huf	PROPN
ejge-4290	258	50	5	5	NUM
ejge-4290	258	51	million	million	NUM
ejge-4290	258	52	(	(	PUNCT
ejge-4290	258	53	about	about	ADP
ejge-4290	258	54	eur	eur	NOUN
ejge-4290	258	55	17,000	17,000	NUM
ejge-4290	258	56	or	or	CCONJ
ejge-4290	258	57	roughly	roughly	ADV
ejge-4290	258	58	5	5	NUM
ejge-4290	258	59	percent	percent	NOUN
ejge-4290	258	60	of	of	ADP
ejge-4290	258	61	taxpayers	taxpayer	NOUN
ejge-4290	258	62	)	)	PUNCT
ejge-4290	258	63	.	.	PUNCT
ejge-4290	259	1	all	all	DET
ejge-4290	259	2	tax	tax	NOUN
ejge-4290	259	3	policy	policy	NOUN
ejge-4290	259	4	measures	measure	NOUN
ejge-4290	259	5	are	be	AUX
ejge-4290	259	6	compared	compare	VERB
ejge-4290	259	7	to	to	ADP
ejge-4290	259	8	a	a	DET
ejge-4290	259	9	baseline	baseline	NOUN
ejge-4290	259	10	of	of	ADP
ejge-4290	259	11	a	a	DET
ejge-4290	259	12	flat	flat	ADJ
ejge-4290	259	13	pit	pit	NOUN
ejge-4290	259	14	of	of	ADP
ejge-4290	259	15	16	16	NUM
ejge-4290	259	16	percent	percent	NOUN
ejge-4290	259	17	,	,	PUNCT
ejge-4290	259	18	as	as	ADP
ejge-4290	259	19	effective	effective	ADJ
ejge-4290	259	20	in	in	ADP
ejge-4290	259	21	2013	2013	NUM
ejge-4290	259	22	,	,	PUNCT
ejge-4290	259	23	after	after	ADP
ejge-4290	259	24	the	the	DET
ejge-4290	259	25	abolition	abolition	NOUN
ejge-4290	259	26	of	of	ADP
ejge-4290	259	27	the	the	DET
ejge-4290	259	28	pension	pension	NOUN
ejge-4290	259	29	contribution	contribution	NOUN
ejge-4290	259	30	ceiling	ceiling	NOUN
ejge-4290	259	31	.	.	PUNCT
ejge-4290	260	1	kiss	kiss	VERB
ejge-4290	260	2	●	●	PUNCT
ejge-4290	260	3	the	the	DET
ejge-4290	260	4	optimal	optimal	ADJ
ejge-4290	260	5	top	top	ADJ
ejge-4290	260	6	marginal	marginal	ADJ
ejge-4290	260	7	tax	tax	NOUN
ejge-4290	260	8	rate	rate	NOUN
ejge-4290	260	9	113	113	NUM
ejge-4290	260	10	table	table	NOUN
ejge-4290	260	11	4	4	NUM
ejge-4290	260	12	:	:	PUNCT
ejge-4290	260	13	hypothetical	hypothetical	ADJ
ejge-4290	260	14	tax	tax	NOUN
ejge-4290	260	15	policy	policy	NOUN
ejge-4290	260	16	scenarios	scenario	NOUN
ejge-4290	260	17	static	static	VERB
ejge-4290	260	18	fiscal	fiscal	ADJ
ejge-4290	260	19	effect	effect	NOUN
ejge-4290	260	20	(	(	PUNCT
ejge-4290	260	21	huf	huf	NOUN
ejge-4290	260	22	billion	billion	NUM
ejge-4290	260	23	)	)	PUNCT
ejge-4290	260	24	dynamic	dynamic	ADJ
ejge-4290	260	25	fiscal	fiscal	ADJ
ejge-4290	260	26	effect	effect	NOUN
ejge-4290	260	27	(	(	PUNCT
ejge-4290	260	28	huf	huf	NOUN
ejge-4290	260	29	billion	billion	NUM
ejge-4290	260	30	)	)	PUNCT
ejge-4290	260	31	ratio	ratio	NOUN
ejge-4290	260	32	of	of	ADP
ejge-4290	260	33	dynamic	dynamic	ADJ
ejge-4290	260	34	to	to	ADP
ejge-4290	260	35	static	static	NOUN
ejge-4290	260	36	(	(	PUNCT
ejge-4290	260	37	1	1	NUM
ejge-4290	260	38	)	)	PUNCT
ejge-4290	260	39	pit	pit	NOUN
ejge-4290	260	40	rate	rate	NOUN
ejge-4290	260	41	of	of	ADP
ejge-4290	260	42	31	31	NUM
ejge-4290	260	43	%	%	NOUN
ejge-4290	260	44	above	above	ADP
ejge-4290	260	45	huf	huf	PROPN
ejge-4290	260	46	10	10	NUM
ejge-4290	260	47	million	million	NUM
ejge-4290	260	48	51	51	NUM
ejge-4290	260	49	23	23	NUM
ejge-4290	260	50	45	45	NUM
ejge-4290	260	51	%	%	NOUN
ejge-4290	260	52	(	(	PUNCT
ejge-4290	260	53	2	2	NUM
ejge-4290	260	54	)	)	PUNCT
ejge-4290	260	55	pit	pit	NOUN
ejge-4290	260	56	rate	rate	NOUN
ejge-4290	260	57	of	of	ADP
ejge-4290	260	58	24	24	NUM
ejge-4290	260	59	%	%	NOUN
ejge-4290	260	60	above	above	ADP
ejge-4290	260	61	huf	huf	PROPN
ejge-4290	260	62	5	5	NUM
ejge-4290	260	63	million	million	NUM
ejge-4290	260	64	72	72	NUM
ejge-4290	260	65	39	39	NUM
ejge-4290	260	66	54	54	NUM
ejge-4290	260	67	%	%	NOUN
ejge-4290	260	68	note	note	NOUN
ejge-4290	260	69	:	:	PUNCT
ejge-4290	260	70	the	the	DET
ejge-4290	260	71	2013	2013	NUM
ejge-4290	260	72	tax	tax	NOUN
ejge-4290	260	73	system	system	NOUN
ejge-4290	260	74	was	be	AUX
ejge-4290	260	75	used	use	VERB
ejge-4290	260	76	as	as	ADP
ejge-4290	260	77	benchmark	benchmark	NOUN
ejge-4290	260	78	.	.	PUNCT
ejge-4290	261	1	revenue	revenue	NOUN
ejge-4290	261	2	is	be	AUX
ejge-4290	261	3	estimated	estimate	VERB
ejge-4290	261	4	at	at	ADP
ejge-4290	261	5	2013	2013	NUM
ejge-4290	261	6	prices	price	NOUN
ejge-4290	261	7	.	.	PUNCT
ejge-4290	262	1	fiscal	fiscal	ADJ
ejge-4290	262	2	estimates	estimate	NOUN
ejge-4290	262	3	include	include	VERB
ejge-4290	262	4	effects	effect	NOUN
ejge-4290	262	5	on	on	ADP
ejge-4290	262	6	the	the	DET
ejge-4290	262	7	pit	pit	NOUN
ejge-4290	262	8	and	and	CCONJ
ejge-4290	262	9	ssc	ssc	NOUN
ejge-4290	262	10	.	.	PUNCT
ejge-4290	263	1	the	the	DET
ejge-4290	263	2	dynamic	dynamic	ADJ
ejge-4290	263	3	simulations	simulation	NOUN
ejge-4290	263	4	are	be	AUX
ejge-4290	263	5	based	base	VERB
ejge-4290	263	6	on	on	ADP
ejge-4290	263	7	the	the	DET
ejge-4290	263	8	central	central	ADJ
ejge-4290	263	9	taxable	taxable	ADJ
ejge-4290	263	10	-	-	PUNCT
ejge-4290	263	11	income	income	NOUN
ejge-4290	263	12	-	-	PUNCT
ejge-4290	263	13	elasticity	elasticity	NOUN
ejge-4290	263	14	estimates	estimate	NOUN
ejge-4290	263	15	by	by	ADP
ejge-4290	263	16	kiss	kiss	NOUN
ejge-4290	263	17	and	and	CCONJ
ejge-4290	263	18	mosberger	mosberger	NOUN
ejge-4290	263	19	(	(	PUNCT
ejge-4290	263	20	2011	2011	NUM
ejge-4290	263	21	)	)	PUNCT
ejge-4290	263	22	.	.	PUNCT
ejge-4290	264	1	table	table	NOUN
ejge-4290	264	2	4	4	NUM
ejge-4290	264	3	shows	show	VERB
ejge-4290	264	4	that	that	SCONJ
ejge-4290	264	5	the	the	DET
ejge-4290	264	6	introduction	introduction	NOUN
ejge-4290	264	7	of	of	ADP
ejge-4290	264	8	a	a	DET
ejge-4290	264	9	31	31	NUM
ejge-4290	264	10	percent	percent	NOUN
ejge-4290	264	11	tax	tax	NOUN
ejge-4290	264	12	bracket	bracket	NOUN
ejge-4290	264	13	for	for	ADP
ejge-4290	264	14	the	the	DET
ejge-4290	264	15	top	top	ADJ
ejge-4290	264	16	1	1	NUM
ejge-4290	264	17	percent	percent	NOUN
ejge-4290	264	18	would	would	AUX
ejge-4290	264	19	increase	increase	VERB
ejge-4290	264	20	government	government	NOUN
ejge-4290	264	21	revenue	revenue	NOUN
ejge-4290	264	22	by	by	ADP
ejge-4290	264	23	about	about	ADP
ejge-4290	264	24	huf	huf	PROPN
ejge-4290	264	25	51	51	NUM
ejge-4290	264	26	billion	billion	NUM
ejge-4290	264	27	under	under	ADP
ejge-4290	264	28	no	no	DET
ejge-4290	264	29	behavioural	behavioural	ADJ
ejge-4290	264	30	change	change	NOUN
ejge-4290	264	31	,	,	PUNCT
ejge-4290	264	32	and	and	CCONJ
ejge-4290	264	33	by	by	ADP
ejge-4290	264	34	about	about	ADP
ejge-4290	264	35	huf	huf	PROPN
ejge-4290	264	36	23	23	NUM
ejge-4290	264	37	billion	billion	NUM
ejge-4290	264	38	after	after	ADP
ejge-4290	264	39	behavioural	behavioural	ADJ
ejge-4290	264	40	effects	effect	NOUN
ejge-4290	264	41	and	and	CCONJ
ejge-4290	264	42	macroeconomic	macroeconomic	ADJ
ejge-4290	264	43	feedback	feedback	NOUN
ejge-4290	264	44	effects	effect	NOUN
ejge-4290	264	45	are	be	AUX
ejge-4290	264	46	taken	take	VERB
ejge-4290	264	47	into	into	ADP
ejge-4290	264	48	account	account	NOUN
ejge-4290	264	49	.	.	PUNCT
ejge-4290	265	1	the	the	DET
ejge-4290	265	2	effects	effect	NOUN
ejge-4290	265	3	of	of	ADP
ejge-4290	265	4	a	a	DET
ejge-4290	265	5	lower	low	ADJ
ejge-4290	265	6	top	top	ADJ
ejge-4290	265	7	rate	rate	NOUN
ejge-4290	265	8	levied	levy	VERB
ejge-4290	265	9	on	on	ADP
ejge-4290	265	10	a	a	DET
ejge-4290	265	11	broader	broad	ADJ
ejge-4290	265	12	base	base	NOUN
ejge-4290	265	13	(	(	PUNCT
ejge-4290	265	14	24	24	NUM
ejge-4290	265	15	percent	percent	NOUN
ejge-4290	265	16	on	on	ADP
ejge-4290	265	17	income	income	NOUN
ejge-4290	265	18	exceeding	exceed	VERB
ejge-4290	265	19	huf	huf	PROPN
ejge-4290	265	20	5	5	NUM
ejge-4290	265	21	million	million	NUM
ejge-4290	265	22	)	)	PUNCT
ejge-4290	265	23	are	be	AUX
ejge-4290	265	24	larger	large	ADJ
ejge-4290	265	25	by	by	ADP
ejge-4290	265	26	about	about	ADV
ejge-4290	265	27	one	one	NUM
ejge-4290	265	28	-	-	PUNCT
ejge-4290	265	29	half	half	NOUN
ejge-4290	265	30	.	.	PUNCT
ejge-4290	266	1	while	while	SCONJ
ejge-4290	266	2	the	the	DET
ejge-4290	266	3	modelling	modelling	NOUN
ejge-4290	266	4	strategy	strategy	NOUN
ejge-4290	266	5	of	of	ADP
ejge-4290	266	6	the	the	DET
ejge-4290	266	7	microsimulation	microsimulation	NOUN
ejge-4290	266	8	model	model	NOUN
ejge-4290	266	9	does	do	AUX
ejge-4290	266	10	not	not	PART
ejge-4290	266	11	conform	conform	VERB
ejge-4290	266	12	fully	fully	ADV
ejge-4290	266	13	to	to	ADP
ejge-4290	266	14	the	the	DET
ejge-4290	266	15	assumptions	assumption	NOUN
ejge-4290	266	16	made	make	VERB
ejge-4290	266	17	in	in	ADP
ejge-4290	266	18	the	the	DET
ejge-4290	266	19	approach	approach	NOUN
ejge-4290	266	20	followed	follow	VERB
ejge-4290	266	21	in	in	ADP
ejge-4290	266	22	this	this	DET
ejge-4290	266	23	paper	paper	NOUN
ejge-4290	266	24	,	,	PUNCT
ejge-4290	266	25	the	the	DET
ejge-4290	266	26	simulations	simulation	NOUN
ejge-4290	266	27	seem	seem	VERB
ejge-4290	266	28	to	to	PART
ejge-4290	266	29	confirm	confirm	VERB
ejge-4290	266	30	that	that	SCONJ
ejge-4290	266	31	the	the	PRON
ejge-4290	266	32	higher	high	ADJ
ejge-4290	266	33	the	the	DET
ejge-4290	266	34	top	top	ADJ
ejge-4290	266	35	marginal	marginal	ADJ
ejge-4290	266	36	tax	tax	NOUN
ejge-4290	266	37	rate	rate	NOUN
ejge-4290	266	38	is	be	AUX
ejge-4290	266	39	increased	increase	VERB
ejge-4290	266	40	,	,	PUNCT
ejge-4290	266	41	the	the	PRON
ejge-4290	266	42	higher	high	ADJ
ejge-4290	266	43	the	the	DET
ejge-4290	266	44	behavioural	behavioural	ADJ
ejge-4290	266	45	effect	effect	NOUN
ejge-4290	266	46	(	(	PUNCT
ejge-4290	266	47	and	and	CCONJ
ejge-4290	266	48	with	with	ADP
ejge-4290	266	49	that	that	PRON
ejge-4290	266	50	the	the	DET
ejge-4290	266	51	income	income	NOUN
ejge-4290	266	52	lost	lose	VERB
ejge-4290	266	53	)	)	PUNCT
ejge-4290	266	54	as	as	ADP
ejge-4290	266	55	a	a	DET
ejge-4290	266	56	proportion	proportion	NOUN
ejge-4290	266	57	of	of	ADP
ejge-4290	266	58	the	the	DET
ejge-4290	266	59	static	static	ADJ
ejge-4290	266	60	effect	effect	NOUN
ejge-4290	266	61	.	.	PUNCT
ejge-4290	267	1	this	this	PRON
ejge-4290	267	2	illustrates	illustrate	VERB
ejge-4290	267	3	the	the	DET
ejge-4290	267	4	conflict	conflict	NOUN
ejge-4290	267	5	between	between	ADP
ejge-4290	267	6	equity	equity	NOUN
ejge-4290	267	7	and	and	CCONJ
ejge-4290	267	8	efficiency	efficiency	NOUN
ejge-4290	267	9	that	that	PRON
ejge-4290	267	10	is	be	AUX
ejge-4290	267	11	in	in	ADP
ejge-4290	267	12	the	the	DET
ejge-4290	267	13	core	core	NOUN
ejge-4290	267	14	of	of	ADP
ejge-4290	267	15	the	the	DET
ejge-4290	267	16	optimal	optimal	ADJ
ejge-4290	267	17	taxation	taxation	NOUN
ejge-4290	267	18	problem	problem	NOUN
ejge-4290	267	19	.	.	PUNCT
ejge-4290	268	1	alternative	alternative	ADJ
ejge-4290	268	2	considerations	consideration	NOUN
ejge-4290	268	3	this	this	DET
ejge-4290	268	4	subsection	subsection	NOUN
ejge-4290	268	5	looks	look	VERB
ejge-4290	268	6	at	at	ADP
ejge-4290	268	7	some	some	DET
ejge-4290	268	8	considerations	consideration	NOUN
ejge-4290	268	9	that	that	PRON
ejge-4290	268	10	might	might	AUX
ejge-4290	268	11	qualify	qualify	VERB
ejge-4290	268	12	or	or	CCONJ
ejge-4290	268	13	modify	modify	VERB
ejge-4290	268	14	the	the	DET
ejge-4290	268	15	conclusions	conclusion	NOUN
ejge-4290	268	16	based	base	VERB
ejge-4290	268	17	on	on	ADP
ejge-4290	268	18	the	the	DET
ejge-4290	268	19	benchmark	benchmark	NOUN
ejge-4290	268	20	results	result	NOUN
ejge-4290	268	21	.	.	PUNCT
ejge-4290	269	1	the	the	DET
ejge-4290	269	2	shape	shape	NOUN
ejge-4290	269	3	of	of	ADP
ejge-4290	269	4	the	the	DET
ejge-4290	269	5	income	income	NOUN
ejge-4290	269	6	distribution	distribution	NOUN
ejge-4290	269	7	the	the	DET
ejge-4290	269	8	optimal	optimal	ADJ
ejge-4290	269	9	top	top	ADJ
ejge-4290	269	10	marginal	marginal	ADJ
ejge-4290	269	11	rates	rate	NOUN
ejge-4290	269	12	depend	depend	VERB
ejge-4290	269	13	on	on	ADP
ejge-4290	269	14	the	the	DET
ejge-4290	269	15	shape	shape	NOUN
ejge-4290	269	16	of	of	ADP
ejge-4290	269	17	the	the	DET
ejge-4290	269	18	income	income	NOUN
ejge-4290	269	19	distribution	distribution	NOUN
ejge-4290	269	20	.	.	PUNCT
ejge-4290	270	1	mankiw	mankiw	NOUN
ejge-4290	270	2	et	et	PROPN
ejge-4290	270	3	al	al	PROPN
ejge-4290	270	4	.	.	PROPN
ejge-4290	271	1	(	(	PUNCT
ejge-4290	271	2	2009	2009	NUM
ejge-4290	271	3	)	)	PUNCT
ejge-4290	271	4	find	find	VERB
ejge-4290	271	5	that	that	SCONJ
ejge-4290	271	6	while	while	SCONJ
ejge-4290	271	7	the	the	DET
ejge-4290	271	8	optimal	optimal	ADJ
ejge-4290	271	9	marginal	marginal	ADJ
ejge-4290	271	10	tax	tax	NOUN
ejge-4290	271	11	rate	rate	NOUN
ejge-4290	271	12	at	at	ADP
ejge-4290	271	13	$	$	SYM
ejge-4290	271	14	150,000	150,000	NUM
ejge-4290	271	15	is	be	AUX
ejge-4290	271	16	between	between	ADP
ejge-4290	271	17	60	60	NUM
ejge-4290	271	18	and	and	CCONJ
ejge-4290	271	19	70	70	NUM
ejge-4290	271	20	percent	percent	NOUN
ejge-4290	271	21	if	if	SCONJ
ejge-4290	271	22	a	a	DET
ejge-4290	271	23	pareto	pareto	ADJ
ejge-4290	271	24	distribution	distribution	NOUN
ejge-4290	271	25	is	be	AUX
ejge-4290	271	26	assumed	assume	VERB
ejge-4290	271	27	,	,	PUNCT
ejge-4290	271	28	it	it	PRON
ejge-4290	271	29	is	be	AUX
ejge-4290	271	30	only	only	ADV
ejge-4290	271	31	about	about	ADV
ejge-4290	271	32	40	40	NUM
ejge-4290	271	33	percent	percent	NOUN
ejge-4290	271	34	with	with	ADP
ejge-4290	271	35	a	a	DET
ejge-4290	271	36	lognormal	lognormal	ADJ
ejge-4290	271	37	distribution	distribution	NOUN
ejge-4290	271	38	.	.	PUNCT
ejge-4290	272	1	diamond	diamond	NOUN
ejge-4290	272	2	and	and	CCONJ
ejge-4290	272	3	saez	saez	PROPN
ejge-4290	272	4	(	(	PUNCT
ejge-4290	272	5	2011	2011	NUM
ejge-4290	272	6	)	)	PUNCT
ejge-4290	272	7	,	,	PUNCT
ejge-4290	272	8	in	in	ADP
ejge-4290	272	9	contrast	contrast	NOUN
ejge-4290	272	10	,	,	PUNCT
ejge-4290	272	11	give	give	VERB
ejge-4290	272	12	detailed	detailed	ADJ
ejge-4290	272	13	arguments	argument	NOUN
ejge-4290	272	14	about	about	ADP
ejge-4290	272	15	why	why	SCONJ
ejge-4290	272	16	calculations	calculation	NOUN
ejge-4290	272	17	should	should	AUX
ejge-4290	272	18	be	be	AUX
ejge-4290	272	19	based	base	VERB
ejge-4290	272	20	on	on	ADP
ejge-4290	272	21	a	a	DET
ejge-4290	272	22	pareto	pareto	ADJ
ejge-4290	272	23	distribution	distribution	NOUN
ejge-4290	272	24	.	.	PUNCT
ejge-4290	273	1	the	the	DET
ejge-4290	273	2	argument	argument	NOUN
ejge-4290	273	3	empirically	empirically	ADV
ejge-4290	273	4	turns	turn	VERB
ejge-4290	273	5	on	on	ADP
ejge-4290	273	6	the	the	DET
ejge-4290	273	7	constancy	constancy	NOUN
ejge-4290	273	8	of	of	ADP
ejge-4290	273	9	parameter	parameter	PROPN
ejge-4290	273	10	a.	a.	NOUN
ejge-4290	273	11	in	in	ADP
ejge-4290	273	12	the	the	DET
ejge-4290	273	13	case	case	NOUN
ejge-4290	273	14	of	of	ADP
ejge-4290	273	15	our	our	PRON
ejge-4290	273	16	data	datum	NOUN
ejge-4290	273	17	it	it	PRON
ejge-4290	273	18	can	can	AUX
ejge-4290	273	19	be	be	AUX
ejge-4290	273	20	confirmed	confirm	VERB
ejge-4290	273	21	that	that	SCONJ
ejge-4290	273	22	the	the	DET
ejge-4290	273	23	empirical	empirical	ADJ
ejge-4290	273	24	value	value	NOUN
ejge-4290	273	25	of	of	ADP
ejge-4290	273	26	this	this	DET
ejge-4290	273	27	parameter	parameter	NOUN
ejge-4290	273	28	remains	remain	VERB
ejge-4290	273	29	very	very	ADV
ejge-4290	273	30	stable	stable	ADJ
ejge-4290	273	31	even	even	ADV
ejge-4290	273	32	at	at	ADP
ejge-4290	273	33	the	the	DET
ejge-4290	273	34	highest	high	ADJ
ejge-4290	273	35	income	income	NOUN
ejge-4290	273	36	levels	level	NOUN
ejge-4290	273	37	where	where	SCONJ
ejge-4290	273	38	only	only	ADV
ejge-4290	273	39	dozens	dozen	NOUN
ejge-4290	273	40	of	of	ADP
ejge-4290	273	41	individuals	individual	NOUN
ejge-4290	273	42	are	be	AUX
ejge-4290	273	43	observed	observe	VERB
ejge-4290	273	44	in	in	ADP
ejge-4290	273	45	the	the	DET
ejge-4290	273	46	10	10	NUM
ejge-4290	273	47	percent	percent	NOUN
ejge-4290	273	48	sample	sample	NOUN
ejge-4290	273	49	of	of	ADP
ejge-4290	273	50	hungarian	hungarian	ADJ
ejge-4290	273	51	taxpayers	taxpayer	NOUN
ejge-4290	273	52	.	.	PUNCT
ejge-4290	274	1	this	this	PRON
ejge-4290	274	2	is	be	AUX
ejge-4290	274	3	a	a	DET
ejge-4290	274	4	strong	strong	ADJ
ejge-4290	274	5	empirical	empirical	ADJ
ejge-4290	274	6	argument	argument	NOUN
ejge-4290	274	7	for	for	ADP
ejge-4290	274	8	the	the	DET
ejge-4290	274	9	pareto	pareto	ADJ
ejge-4290	274	10	distribution	distribution	NOUN
ejge-4290	274	11	.	.	PUNCT
ejge-4290	275	1	alternative	alternative	ADJ
ejge-4290	275	2	welfare	welfare	NOUN
ejge-4290	275	3	paradigms	paradigm	VERB
ejge-4290	275	4	this	this	DET
ejge-4290	275	5	paper	paper	NOUN
ejge-4290	275	6	has	have	AUX
ejge-4290	275	7	reviewed	review	VERB
ejge-4290	275	8	arguments	argument	NOUN
ejge-4290	275	9	for	for	ADP
ejge-4290	275	10	the	the	DET
ejge-4290	275	11	plausibility	plausibility	NOUN
ejge-4290	275	12	of	of	ADP
ejge-4290	275	13	a	a	DET
ejge-4290	275	14	utilitarian	utilitarian	ADJ
ejge-4290	275	15	approach	approach	NOUN
ejge-4290	275	16	which	which	PRON
ejge-4290	275	17	implies	imply	VERB
ejge-4290	275	18	that	that	SCONJ
ejge-4290	275	19	the	the	DET
ejge-4290	275	20	social	social	ADJ
ejge-4290	275	21	marginal	marginal	ADJ
ejge-4290	275	22	weight	weight	NOUN
ejge-4290	275	23	of	of	ADP
ejge-4290	275	24	high	high	ADJ
ejge-4290	275	25	earners	earner	NOUN
ejge-4290	275	26	is	be	AUX
ejge-4290	275	27	close	close	ADJ
ejge-4290	275	28	to	to	ADP
ejge-4290	275	29	zero	zero	NUM
ejge-4290	275	30	if	if	SCONJ
ejge-4290	275	31	the	the	DET
ejge-4290	275	32	marginal	marginal	ADJ
ejge-4290	275	33	utility	utility	NOUN
ejge-4290	275	34	of	of	ADP
ejge-4290	275	35	consumption	consumption	NOUN
ejge-4290	275	36	approaches	approach	VERB
ejge-4290	275	37	zero	zero	NUM
ejge-4290	275	38	at	at	ADP
ejge-4290	275	39	very	very	ADV
ejge-4290	275	40	high	high	ADJ
ejge-4290	275	41	consumption	consumption	NOUN
ejge-4290	275	42	levels	level	NOUN
ejge-4290	275	43	.	.	PUNCT
ejge-4290	276	1	alternatives	alternative	NOUN
ejge-4290	276	2	to	to	ADP
ejge-4290	276	3	this	this	DET
ejge-4290	276	4	approach	approach	NOUN
ejge-4290	276	5	exist	exist	VERB
ejge-4290	276	6	.	.	PUNCT
ejge-4290	277	1	a	a	DET
ejge-4290	277	2	‘	'	PUNCT
ejge-4290	277	3	rawlsian	rawlsian	ADJ
ejge-4290	277	4	’	'	PUNCT
ejge-4290	277	5	approach	approach	NOUN
ejge-4290	277	6	would	would	AUX
ejge-4290	277	7	perhaps	perhaps	ADV
ejge-4290	277	8	assign	assign	VERB
ejge-4290	277	9	a	a	DET
ejge-4290	277	10	positive	positive	ADJ
ejge-4290	277	11	social	social	ADJ
ejge-4290	277	12	marginal	marginal	ADJ
ejge-4290	277	13	welfare	welfare	NOUN
ejge-4290	277	14	weight	weight	NOUN
ejge-4290	277	15	to	to	ADP
ejge-4290	277	16	a	a	DET
ejge-4290	277	17	group	group	NOUN
ejge-4290	277	18	of	of	ADP
ejge-4290	277	19	low	low	ADV
ejge-4290	277	20	-	-	PUNCT
ejge-4290	277	21	earning	earn	VERB
ejge-4290	277	22	(	(	PUNCT
ejge-4290	277	23	or	or	CCONJ
ejge-4290	277	24	low	low	ADJ
ejge-4290	277	25	-	-	PUNCT
ejge-4290	277	26	welfare	welfare	NOUN
ejge-4290	277	27	)	)	PUNCT
ejge-4290	277	28	individuals	individual	NOUN
ejge-4290	277	29	and	and	CCONJ
ejge-4290	277	30	a	a	DET
ejge-4290	277	31	zero	zero	NUM
ejge-4290	277	32	weight	weight	NOUN
ejge-4290	277	33	to	to	ADP
ejge-4290	277	34	the	the	DET
ejge-4290	277	35	rest	rest	NOUN
ejge-4290	277	36	of	of	ADP
ejge-4290	277	37	society	society	NOUN
ejge-4290	277	38	.	.	PUNCT
ejge-4290	278	1	alternatively	alternatively	ADV
ejge-4290	278	2	,	,	PUNCT
ejge-4290	278	3	the	the	DET
ejge-4290	278	4	approach	approach	NOUN
ejge-4290	278	5	dubbed	dub	VERB
ejge-4290	278	6	‘	'	PUNCT
ejge-4290	278	7	charitable	charitable	ADJ
ejge-4290	278	8	conservatism	conservatism	NOUN
ejge-4290	278	9	’	'	PUNCT
ejge-4290	278	10	by	by	ADP
ejge-4290	278	11	atkinson	atkinson	PROPN
ejge-4290	278	12	(	(	PUNCT
ejge-4290	278	13	1990	1990	NUM
ejge-4290	278	14	)	)	PUNCT
ejge-4290	278	15	values	value	VERB
ejge-4290	278	16	the	the	DET
ejge-4290	278	17	reduction	reduction	NOUN
ejge-4290	278	18	of	of	ADP
ejge-4290	278	19	poverty	poverty	NOUN
ejge-4290	278	20	,	,	PUNCT
ejge-4290	278	21	but	but	CCONJ
ejge-4290	278	22	does	do	AUX
ejge-4290	278	23	not	not	PART
ejge-4290	278	24	value	value	VERB
ejge-4290	278	25	redistribution	redistribution	NOUN
ejge-4290	278	26	above	above	ADP
ejge-4290	278	27	the	the	DET
ejge-4290	278	28	poverty	poverty	NOUN
ejge-4290	278	29	line.8	line.8	NOUN
ejge-4290	278	30	this	this	DET
ejge-4290	278	31	approach	approach	NOUN
ejge-4290	278	32	is	be	AUX
ejge-4290	278	33	consistent	consistent	ADJ
ejge-4290	278	34	with	with	ADP
ejge-4290	278	35	assigning	assign	VERB
ejge-4290	278	36	a	a	DET
ejge-4290	278	37	weight	weight	NOUN
ejge-4290	278	38	greater	great	ADJ
ejge-4290	278	39	than	than	ADP
ejge-4290	278	40	1	1	NUM
ejge-4290	278	41	to	to	ADP
ejge-4290	278	42	‘	'	PUNCT
ejge-4290	278	43	the	the	DET
ejge-4290	278	44	poor	poor	ADJ
ejge-4290	278	45	’	'	PUNCT
ejge-4290	278	46	and	and	CCONJ
ejge-4290	278	47	a	a	DET
ejge-4290	278	48	positive	positive	ADJ
ejge-4290	278	49	weight	weight	NOUN
ejge-4290	278	50	smaller	small	ADJ
ejge-4290	278	51	than	than	ADP
ejge-4290	278	52	1	1	NUM
ejge-4290	278	53	to	to	ADP
ejge-4290	278	54	the	the	DET
ejge-4290	278	55	rest	rest	NOUN
ejge-4290	278	56	of	of	ADP
ejge-4290	278	57	society	society	NOUN
ejge-4290	278	58	.	.	PUNCT
ejge-4290	279	1	the	the	DET
ejge-4290	279	2	result	result	NOUN
ejge-4290	279	3	that	that	SCONJ
ejge-4290	279	4	the	the	DET
ejge-4290	279	5	current	current	ADJ
ejge-4290	279	6	top	top	ADJ
ejge-4290	279	7	marginal	marginal	ADJ
ejge-4290	279	8	rate	rate	NOUN
ejge-4290	279	9	in	in	ADP
ejge-4290	279	10	8	8	NUM
ejge-4290	279	11	riihelä	riihelä	NOUN
ejge-4290	279	12	et	et	PROPN
ejge-4290	279	13	al	al	PROPN
ejge-4290	279	14	.	.	PROPN
ejge-4290	279	15	(	(	PUNCT
ejge-4290	279	16	2013	2013	NUM
ejge-4290	279	17	)	)	PUNCT
ejge-4290	279	18	show	show	VERB
ejge-4290	279	19	example	example	NOUN
ejge-4290	279	20	calculations	calculation	NOUN
ejge-4290	279	21	for	for	ADP
ejge-4290	279	22	this	this	DET
ejge-4290	279	23	type	type	NOUN
ejge-4290	279	24	of	of	ADP
ejge-4290	279	25	social	social	ADJ
ejge-4290	279	26	welfare	welfare	NOUN
ejge-4290	279	27	function	function	NOUN
ejge-4290	279	28	besides	besides	SCONJ
ejge-4290	279	29	the	the	DET
ejge-4290	279	30	approach	approach	NOUN
ejge-4290	279	31	used	use	VERB
ejge-4290	279	32	in	in	ADP
ejge-4290	279	33	this	this	DET
ejge-4290	279	34	paper	paper	NOUN
ejge-4290	279	35	.	.	PUNCT
ejge-4290	280	1	european	european	PROPN
ejge-4290	280	2	journal	journal	PROPN
ejge-4290	280	3	of	of	ADP
ejge-4290	280	4	government	government	NOUN
ejge-4290	280	5	and	and	CCONJ
ejge-4290	280	6	economics	economic	NOUN
ejge-4290	280	7	2(2	2(2	NUM
ejge-4290	280	8	)	)	PUNCT
ejge-4290	280	9	114	114	NUM
ejge-4290	280	10	hungary	hungary	NOUN
ejge-4290	280	11	is	be	AUX
ejge-4290	280	12	consistent	consistent	ADJ
ejge-4290	280	13	with	with	ADP
ejge-4290	280	14	a	a	DET
ejge-4290	280	15	social	social	ADJ
ejge-4290	280	16	marginal	marginal	ADJ
ejge-4290	280	17	weight	weight	NOUN
ejge-4290	280	18	of	of	ADP
ejge-4290	280	19	0.35	0.35	NUM
ejge-4290	280	20	for	for	ADP
ejge-4290	280	21	top	top	ADJ
ejge-4290	280	22	earners	earner	NOUN
ejge-4290	280	23	could	could	AUX
ejge-4290	280	24	potentially	potentially	ADV
ejge-4290	280	25	be	be	AUX
ejge-4290	280	26	interpreted	interpret	VERB
ejge-4290	280	27	in	in	ADP
ejge-4290	280	28	this	this	DET
ejge-4290	280	29	light	light	NOUN
ejge-4290	280	30	.	.	PUNCT
ejge-4290	281	1	how	how	SCONJ
ejge-4290	281	2	would	would	AUX
ejge-4290	281	3	the	the	DET
ejge-4290	281	4	income	income	NOUN
ejge-4290	281	5	effect	effect	NOUN
ejge-4290	281	6	change	change	VERB
ejge-4290	281	7	the	the	DET
ejge-4290	281	8	results	result	NOUN
ejge-4290	281	9	?	?	PUNCT
ejge-4290	282	1	throughout	throughout	ADP
ejge-4290	282	2	the	the	DET
ejge-4290	282	3	analysis	analysis	NOUN
ejge-4290	282	4	it	it	PRON
ejge-4290	282	5	was	be	AUX
ejge-4290	282	6	assumed	assume	VERB
ejge-4290	282	7	that	that	SCONJ
ejge-4290	282	8	the	the	DET
ejge-4290	282	9	marginal	marginal	ADJ
ejge-4290	282	10	tax	tax	NOUN
ejge-4290	282	11	rate	rate	NOUN
ejge-4290	282	12	is	be	AUX
ejge-4290	282	13	the	the	DET
ejge-4290	282	14	only	only	ADJ
ejge-4290	282	15	aspect	aspect	NOUN
ejge-4290	282	16	of	of	ADP
ejge-4290	282	17	the	the	DET
ejge-4290	282	18	tax	tax	NOUN
ejge-4290	282	19	system	system	NOUN
ejge-4290	282	20	that	that	PRON
ejge-4290	282	21	affects	affect	VERB
ejge-4290	282	22	the	the	DET
ejge-4290	282	23	behaviour	behaviour	NOUN
ejge-4290	282	24	of	of	ADP
ejge-4290	282	25	high	high	ADJ
ejge-4290	282	26	-	-	PUNCT
ejge-4290	282	27	income	income	NOUN
ejge-4290	282	28	earners	earner	NOUN
ejge-4290	282	29	.	.	PUNCT
ejge-4290	283	1	it	it	PRON
ejge-4290	283	2	is	be	AUX
ejge-4290	283	3	possible	possible	ADJ
ejge-4290	283	4	,	,	PUNCT
ejge-4290	283	5	however	however	ADV
ejge-4290	283	6	,	,	PUNCT
ejge-4290	283	7	that	that	SCONJ
ejge-4290	283	8	their	their	PRON
ejge-4290	283	9	behaviour	behaviour	NOUN
ejge-4290	283	10	is	be	AUX
ejge-4290	283	11	affected	affect	VERB
ejge-4290	283	12	by	by	ADP
ejge-4290	283	13	the	the	DET
ejge-4290	283	14	so	so	ADV
ejge-4290	283	15	-	-	PUNCT
ejge-4290	283	16	called	call	VERB
ejge-4290	283	17	income	income	NOUN
ejge-4290	283	18	effect	effect	NOUN
ejge-4290	283	19	,	,	PUNCT
ejge-4290	283	20	too	too	ADV
ejge-4290	283	21	.	.	PUNCT
ejge-4290	284	1	the	the	DET
ejge-4290	284	2	income	income	NOUN
ejge-4290	284	3	effect	effect	NOUN
ejge-4290	284	4	is	be	AUX
ejge-4290	284	5	operative	operative	ADJ
ejge-4290	284	6	when	when	SCONJ
ejge-4290	284	7	an	an	DET
ejge-4290	284	8	individual	individual	NOUN
ejge-4290	284	9	decreases	decrease	VERB
ejge-4290	284	10	her	her	PRON
ejge-4290	284	11	work	work	NOUN
ejge-4290	284	12	effort	effort	NOUN
ejge-4290	284	13	after	after	ADP
ejge-4290	284	14	receiving	receive	VERB
ejge-4290	284	15	a	a	DET
ejge-4290	284	16	transfer	transfer	NOUN
ejge-4290	284	17	that	that	PRON
ejge-4290	284	18	does	do	AUX
ejge-4290	284	19	not	not	PART
ejge-4290	284	20	affect	affect	VERB
ejge-4290	284	21	her	her	PRON
ejge-4290	284	22	marginal	marginal	ADJ
ejge-4290	284	23	incentives	incentive	NOUN
ejge-4290	284	24	.	.	PUNCT
ejge-4290	285	1	if	if	SCONJ
ejge-4290	285	2	such	such	DET
ejge-4290	285	3	an	an	DET
ejge-4290	285	4	effect	effect	NOUN
ejge-4290	285	5	were	be	AUX
ejge-4290	285	6	indeed	indeed	ADV
ejge-4290	285	7	operative	operative	ADJ
ejge-4290	285	8	,	,	PUNCT
ejge-4290	285	9	then	then	ADV
ejge-4290	285	10	the	the	DET
ejge-4290	285	11	gain	gain	NOUN
ejge-4290	285	12	from	from	ADP
ejge-4290	285	13	the	the	DET
ejge-4290	285	14	behavioural	behavioural	ADJ
ejge-4290	285	15	effect	effect	NOUN
ejge-4290	285	16	would	would	AUX
ejge-4290	285	17	be	be	AUX
ejge-4290	285	18	dampened	dampen	VERB
ejge-4290	285	19	in	in	ADP
ejge-4290	285	20	response	response	NOUN
ejge-4290	285	21	to	to	ADP
ejge-4290	285	22	a	a	DET
ejge-4290	285	23	cut	cut	NOUN
ejge-4290	285	24	in	in	ADP
ejge-4290	285	25	the	the	DET
ejge-4290	285	26	top	top	ADJ
ejge-4290	285	27	marginal	marginal	ADJ
ejge-4290	285	28	tax	tax	NOUN
ejge-4290	285	29	rate	rate	NOUN
ejge-4290	285	30	.	.	PUNCT
ejge-4290	286	1	to	to	PART
ejge-4290	286	2	see	see	VERB
ejge-4290	286	3	this	this	PRON
ejge-4290	286	4	,	,	PUNCT
ejge-4290	286	5	suppose	suppose	VERB
ejge-4290	286	6	that	that	SCONJ
ejge-4290	286	7	the	the	DET
ejge-4290	286	8	marginal	marginal	ADJ
ejge-4290	286	9	tax	tax	NOUN
ejge-4290	286	10	rate	rate	NOUN
ejge-4290	286	11	is	be	AUX
ejge-4290	286	12	cut	cut	VERB
ejge-4290	286	13	by	by	ADP
ejge-4290	286	14	∆τ	∆τ	NOUN
ejge-4290	286	15	for	for	ADP
ejge-4290	286	16	those	those	PRON
ejge-4290	286	17	with	with	ADP
ejge-4290	286	18	an	an	DET
ejge-4290	286	19	income	income	NOUN
ejge-4290	286	20	above	above	ADP
ejge-4290	286	21	ż	ż	PROPN
ejge-4290	286	22	.	.	PUNCT
ejge-4290	287	1	this	this	DET
ejge-4290	287	2	tax	tax	NOUN
ejge-4290	287	3	change	change	NOUN
ejge-4290	287	4	would	would	AUX
ejge-4290	287	5	affect	affect	VERB
ejge-4290	287	6	an	an	DET
ejge-4290	287	7	individual	individual	NOUN
ejge-4290	287	8	with	with	ADP
ejge-4290	287	9	income	income	NOUN
ejge-4290	287	10	z	z	NOUN
ejge-4290	287	11	’	'	PUNCT
ejge-4290	287	12	>	>	X
ejge-4290	287	13	ż	ż	PROPN
ejge-4290	287	14	in	in	ADP
ejge-4290	287	15	two	two	NUM
ejge-4290	287	16	separate	separate	ADJ
ejge-4290	287	17	ways	way	NOUN
ejge-4290	287	18	.	.	PUNCT
ejge-4290	288	1	first	first	ADV
ejge-4290	288	2	,	,	PUNCT
ejge-4290	288	3	the	the	DET
ejge-4290	288	4	cut	cut	NOUN
ejge-4290	288	5	in	in	ADP
ejge-4290	288	6	the	the	DET
ejge-4290	288	7	marginal	marginal	ADJ
ejge-4290	288	8	tax	tax	NOUN
ejge-4290	288	9	rate	rate	NOUN
ejge-4290	288	10	would	would	AUX
ejge-4290	288	11	have	have	VERB
ejge-4290	288	12	a	a	DET
ejge-4290	288	13	positive	positive	ADJ
ejge-4290	288	14	incentive	incentive	NOUN
ejge-4290	288	15	effect	effect	NOUN
ejge-4290	288	16	.	.	PUNCT
ejge-4290	289	1	but	but	CCONJ
ejge-4290	289	2	also	also	ADV
ejge-4290	289	3	,	,	PUNCT
ejge-4290	289	4	the	the	DET
ejge-4290	289	5	individual	individual	NOUN
ejge-4290	289	6	would	would	AUX
ejge-4290	289	7	experience	experience	VERB
ejge-4290	289	8	a	a	DET
ejge-4290	289	9	‘	'	PUNCT
ejge-4290	289	10	quasi	quasi	ADJ
ejge-4290	289	11	lump	lump	NOUN
ejge-4290	289	12	-	-	PUNCT
ejge-4290	289	13	sum	sum	NOUN
ejge-4290	289	14	’	'	PUNCT
ejge-4290	289	15	increase	increase	NOUN
ejge-4290	289	16	in	in	ADP
ejge-4290	289	17	her	her	PRON
ejge-4290	289	18	income	income	NOUN
ejge-4290	289	19	of	of	ADP
ejge-4290	289	20	the	the	DET
ejge-4290	289	21	magnitude	magnitude	NOUN
ejge-4290	289	22	∆τ	∆τ	NOUN
ejge-4290	289	23	·	·	PUNCT
ejge-4290	289	24	(	(	PUNCT
ejge-4290	289	25	z	z	NOUN
ejge-4290	289	26	’	'	PUNCT
ejge-4290	289	27	–	–	PUNCT
ejge-4290	289	28	ż	ż	PROPN
ejge-4290	289	29	)	)	PUNCT
ejge-4290	289	30	.	.	PUNCT
ejge-4290	290	1	if	if	SCONJ
ejge-4290	290	2	the	the	DET
ejge-4290	290	3	income	income	NOUN
ejge-4290	290	4	effect	effect	NOUN
ejge-4290	290	5	is	be	AUX
ejge-4290	290	6	operative	operative	ADJ
ejge-4290	290	7	,	,	PUNCT
ejge-4290	290	8	this	this	PRON
ejge-4290	290	9	is	be	AUX
ejge-4290	290	10	a	a	DET
ejge-4290	290	11	disincentive	disincentive	ADJ
ejge-4290	290	12	to	to	PART
ejge-4290	290	13	work	work	VERB
ejge-4290	290	14	.	.	PUNCT
ejge-4290	291	1	since	since	SCONJ
ejge-4290	291	2	the	the	DET
ejge-4290	291	3	optimal	optimal	ADJ
ejge-4290	291	4	tax	tax	NOUN
ejge-4290	291	5	rate	rate	NOUN
ejge-4290	291	6	is	be	AUX
ejge-4290	291	7	calculated	calculate	VERB
ejge-4290	291	8	as	as	ADP
ejge-4290	291	9	a	a	DET
ejge-4290	291	10	function	function	NOUN
ejge-4290	291	11	of	of	ADP
ejge-4290	291	12	the	the	DET
ejge-4290	291	13	behavioural	behavioural	ADJ
ejge-4290	291	14	effect	effect	NOUN
ejge-4290	291	15	(	(	PUNCT
ejge-4290	291	16	the	the	PRON
ejge-4290	291	17	greater	great	ADJ
ejge-4290	291	18	the	the	DET
ejge-4290	291	19	behavioural	behavioural	ADJ
ejge-4290	291	20	effect	effect	NOUN
ejge-4290	291	21	,	,	PUNCT
ejge-4290	291	22	the	the	PRON
ejge-4290	291	23	lower	low	ADJ
ejge-4290	291	24	the	the	DET
ejge-4290	291	25	optimal	optimal	ADJ
ejge-4290	291	26	tax	tax	NOUN
ejge-4290	291	27	rate	rate	NOUN
ejge-4290	291	28	)	)	PUNCT
ejge-4290	291	29	,	,	PUNCT
ejge-4290	291	30	the	the	DET
ejge-4290	291	31	presence	presence	NOUN
ejge-4290	291	32	of	of	ADP
ejge-4290	291	33	the	the	DET
ejge-4290	291	34	income	income	NOUN
ejge-4290	291	35	effect	effect	NOUN
ejge-4290	291	36	,	,	PUNCT
ejge-4290	291	37	by	by	ADP
ejge-4290	291	38	dampening	dampen	VERB
ejge-4290	291	39	the	the	DET
ejge-4290	291	40	behavioural	behavioural	ADJ
ejge-4290	291	41	effect	effect	NOUN
ejge-4290	291	42	,	,	PUNCT
ejge-4290	291	43	increases	increase	VERB
ejge-4290	291	44	the	the	DET
ejge-4290	291	45	optimal	optimal	ADJ
ejge-4290	291	46	top	top	ADJ
ejge-4290	291	47	marginal	marginal	ADJ
ejge-4290	291	48	tax	tax	NOUN
ejge-4290	291	49	rate	rate	NOUN
ejge-4290	291	50	.	.	PUNCT
ejge-4290	292	1	most	most	ADJ
ejge-4290	292	2	studies	study	NOUN
ejge-4290	292	3	that	that	PRON
ejge-4290	292	4	estimate	estimate	VERB
ejge-4290	292	5	the	the	DET
ejge-4290	292	6	taxpayer	taxpayer	NOUN
ejge-4290	292	7	response	response	NOUN
ejge-4290	292	8	to	to	ADP
ejge-4290	292	9	tax	tax	NOUN
ejge-4290	292	10	changes	change	NOUN
ejge-4290	292	11	have	have	AUX
ejge-4290	292	12	not	not	PART
ejge-4290	292	13	found	find	VERB
ejge-4290	292	14	a	a	DET
ejge-4290	292	15	significant	significant	ADJ
ejge-4290	292	16	income	income	NOUN
ejge-4290	292	17	effect	effect	NOUN
ejge-4290	292	18	.	.	PUNCT
ejge-4290	293	1	the	the	DET
ejge-4290	293	2	study	study	NOUN
ejge-4290	293	3	by	by	ADP
ejge-4290	293	4	bakos	bakos	PROPN
ejge-4290	293	5	et	et	PROPN
ejge-4290	293	6	al	al	PROPN
ejge-4290	293	7	.	.	PUNCT
ejge-4290	293	8	(	(	PUNCT
ejge-4290	293	9	2008	2008	NUM
ejge-4290	293	10	)	)	PUNCT
ejge-4290	293	11	,	,	PUNCT
ejge-4290	293	12	is	be	AUX
ejge-4290	293	13	an	an	DET
ejge-4290	293	14	exception	exception	NOUN
ejge-4290	293	15	both	both	PRON
ejge-4290	293	16	regarding	regard	VERB
ejge-4290	293	17	its	its	PRON
ejge-4290	293	18	original	original	ADJ
ejge-4290	293	19	results	result	NOUN
ejge-4290	293	20	and	and	CCONJ
ejge-4290	293	21	as	as	ADP
ejge-4290	293	22	re	re	VERB
ejge-4290	293	23	-	-	VERB
ejge-4290	293	24	estimated	estimate	VERB
ejge-4290	293	25	(	(	PUNCT
ejge-4290	293	26	the	the	DET
ejge-4290	293	27	re	re	ADJ
ejge-4290	293	28	-	-	VERB
ejge-4290	293	29	estimated	estimate	VERB
ejge-4290	293	30	bbb	bbb	PROPN
ejge-4290	293	31	results	result	NOUN
ejge-4290	293	32	are	be	AUX
ejge-4290	293	33	surveyed	survey	VERB
ejge-4290	293	34	by	by	ADP
ejge-4290	293	35	benczúr	benczúr	PROPN
ejge-4290	293	36	et	et	PROPN
ejge-4290	293	37	al	al	PROPN
ejge-4290	293	38	.	.	PUNCT
ejge-4290	294	1	[	[	X
ejge-4290	294	2	2013	2013	NUM
ejge-4290	294	3	]	]	PUNCT
ejge-4290	294	4	)	)	PUNCT
ejge-4290	294	5	.	.	PUNCT
ejge-4290	295	1	kiss	kiss	NOUN
ejge-4290	295	2	and	and	CCONJ
ejge-4290	295	3	mosberger	mosberger	NOUN
ejge-4290	295	4	(	(	PUNCT
ejge-4290	295	5	2011	2011	NUM
ejge-4290	295	6	)	)	PUNCT
ejge-4290	295	7	also	also	ADV
ejge-4290	295	8	found	find	VERB
ejge-4290	295	9	a	a	DET
ejge-4290	295	10	sizeable	sizeable	ADJ
ejge-4290	295	11	income	income	NOUN
ejge-4290	295	12	effect	effect	NOUN
ejge-4290	295	13	which	which	PRON
ejge-4290	295	14	,	,	PUNCT
ejge-4290	295	15	however	however	ADV
ejge-4290	295	16	,	,	PUNCT
ejge-4290	295	17	was	be	AUX
ejge-4290	295	18	not	not	PART
ejge-4290	295	19	precisely	precisely	ADV
ejge-4290	295	20	estimated	estimate	VERB
ejge-4290	295	21	.	.	PUNCT
ejge-4290	296	1	in	in	ADP
ejge-4290	296	2	a	a	DET
ejge-4290	296	3	robustness	robustness	NOUN
ejge-4290	296	4	analysis	analysis	NOUN
ejge-4290	296	5	of	of	ADP
ejge-4290	296	6	microsimulation	microsimulation	NOUN
ejge-4290	296	7	results	result	NOUN
ejge-4290	296	8	,	,	PUNCT
ejge-4290	296	9	benczúr	benczúr	PROPN
ejge-4290	296	10	et	et	PROPN
ejge-4290	296	11	al	al	PROPN
ejge-4290	296	12	.	.	PROPN
ejge-4290	296	13	(	(	PUNCT
ejge-4290	296	14	2012	2012	NUM
ejge-4290	296	15	,	,	PUNCT
ejge-4290	296	16	table	table	NOUN
ejge-4290	296	17	8)	8)	NUM
ejge-4290	296	18	report	report	NOUN
ejge-4290	296	19	that	that	SCONJ
ejge-4290	296	20	the	the	DET
ejge-4290	296	21	point	point	NOUN
ejge-4290	296	22	estimate	estimate	NOUN
ejge-4290	296	23	of	of	ADP
ejge-4290	296	24	the	the	DET
ejge-4290	296	25	income	income	NOUN
ejge-4290	296	26	effect	effect	NOUN
ejge-4290	296	27	found	find	VERB
ejge-4290	296	28	by	by	ADP
ejge-4290	296	29	kiss	kiss	NOUN
ejge-4290	296	30	and	and	CCONJ
ejge-4290	296	31	mosberger	mosberger	NOUN
ejge-4290	296	32	wipes	wipe	VERB
ejge-4290	296	33	out	out	ADP
ejge-4290	296	34	most	most	ADJ
ejge-4290	296	35	of	of	ADP
ejge-4290	296	36	the	the	DET
ejge-4290	296	37	estimated	estimate	VERB
ejge-4290	296	38	behavioural	behavioural	ADJ
ejge-4290	296	39	effect	effect	NOUN
ejge-4290	296	40	of	of	ADP
ejge-4290	296	41	the	the	DET
ejge-4290	296	42	tax	tax	NOUN
ejge-4290	296	43	changes	change	NOUN
ejge-4290	296	44	between	between	ADP
ejge-4290	296	45	2010	2010	NUM
ejge-4290	296	46	and	and	CCONJ
ejge-4290	296	47	2013	2013	NUM
ejge-4290	296	48	.	.	PUNCT
ejge-4290	297	1	if	if	SCONJ
ejge-4290	297	2	an	an	DET
ejge-4290	297	3	income	income	NOUN
ejge-4290	297	4	effect	effect	NOUN
ejge-4290	297	5	of	of	ADP
ejge-4290	297	6	such	such	ADJ
ejge-4290	297	7	magnitude	magnitude	NOUN
ejge-4290	297	8	were	be	AUX
ejge-4290	297	9	established	establish	VERB
ejge-4290	297	10	,	,	PUNCT
ejge-4290	297	11	this	this	PRON
ejge-4290	297	12	would	would	AUX
ejge-4290	297	13	imply	imply	VERB
ejge-4290	297	14	much	much	ADV
ejge-4290	297	15	higher	high	ADJ
ejge-4290	297	16	optimal	optimal	ADJ
ejge-4290	297	17	tax	tax	NOUN
ejge-4290	297	18	rates	rate	NOUN
ejge-4290	297	19	than	than	ADP
ejge-4290	297	20	the	the	DET
ejge-4290	297	21	benchmark	benchmark	NOUN
ejge-4290	297	22	results	result	NOUN
ejge-4290	297	23	in	in	ADP
ejge-4290	297	24	this	this	DET
ejge-4290	297	25	paper	paper	NOUN
ejge-4290	297	26	.	.	PUNCT
ejge-4290	298	1	these	these	DET
ejge-4290	298	2	considerations	consideration	NOUN
ejge-4290	298	3	show	show	VERB
ejge-4290	298	4	that	that	SCONJ
ejge-4290	298	5	while	while	SCONJ
ejge-4290	298	6	the	the	DET
ejge-4290	298	7	income	income	NOUN
ejge-4290	298	8	effect	effect	NOUN
ejge-4290	298	9	is	be	AUX
ejge-4290	298	10	potentially	potentially	ADV
ejge-4290	298	11	important	important	ADJ
ejge-4290	298	12	,	,	PUNCT
ejge-4290	298	13	its	its	PRON
ejge-4290	298	14	magnitude	magnitude	NOUN
ejge-4290	298	15	can	can	AUX
ejge-4290	298	16	not	not	PART
ejge-4290	298	17	be	be	AUX
ejge-4290	298	18	precisely	precisely	ADV
ejge-4290	298	19	assessed	assess	VERB
ejge-4290	298	20	based	base	VERB
ejge-4290	298	21	on	on	ADP
ejge-4290	298	22	the	the	DET
ejge-4290	298	23	available	available	ADJ
ejge-4290	298	24	information	information	NOUN
ejge-4290	298	25	.	.	PUNCT
ejge-4290	299	1	for	for	ADP
ejge-4290	299	2	this	this	DET
ejge-4290	299	3	reason	reason	NOUN
ejge-4290	299	4	,	,	PUNCT
ejge-4290	299	5	among	among	ADP
ejge-4290	299	6	others	other	NOUN
ejge-4290	299	7	,	,	PUNCT
ejge-4290	299	8	the	the	DET
ejge-4290	299	9	measurable	measurable	ADJ
ejge-4290	299	10	effects	effect	NOUN
ejge-4290	299	11	of	of	ADP
ejge-4290	299	12	the	the	DET
ejge-4290	299	13	large	large	ADJ
ejge-4290	299	14	recent	recent	ADJ
ejge-4290	299	15	tax	tax	NOUN
ejge-4290	299	16	reforms	reform	NOUN
ejge-4290	299	17	will	will	AUX
ejge-4290	299	18	be	be	AUX
ejge-4290	299	19	of	of	ADP
ejge-4290	299	20	great	great	ADJ
ejge-4290	299	21	importance	importance	NOUN
ejge-4290	299	22	.	.	PUNCT
ejge-4290	300	1	if	if	SCONJ
ejge-4290	300	2	the	the	DET
ejge-4290	300	3	behavioural	behavioural	ADJ
ejge-4290	300	4	effect	effect	NOUN
ejge-4290	300	5	appears	appear	VERB
ejge-4290	300	6	to	to	PART
ejge-4290	300	7	be	be	AUX
ejge-4290	300	8	large	large	ADJ
ejge-4290	300	9	(	(	PUNCT
ejge-4290	300	10	or	or	CCONJ
ejge-4290	300	11	small	small	ADJ
ejge-4290	300	12	)	)	PUNCT
ejge-4290	300	13	based	base	VERB
ejge-4290	300	14	on	on	ADP
ejge-4290	300	15	incoming	incoming	ADJ
ejge-4290	300	16	data	datum	NOUN
ejge-4290	300	17	in	in	ADP
ejge-4290	300	18	2014	2014	NUM
ejge-4290	300	19	,	,	PUNCT
ejge-4290	300	20	this	this	PRON
ejge-4290	300	21	may	may	AUX
ejge-4290	300	22	give	give	VERB
ejge-4290	300	23	some	some	DET
ejge-4290	300	24	guidance	guidance	NOUN
ejge-4290	300	25	as	as	ADP
ejge-4290	300	26	to	to	AUX
ejge-4290	300	27	which	which	DET
ejge-4290	300	28	end	end	NOUN
ejge-4290	300	29	of	of	ADP
ejge-4290	300	30	the	the	DET
ejge-4290	300	31	results	result	NOUN
ejge-4290	300	32	presented	present	VERB
ejge-4290	300	33	in	in	ADP
ejge-4290	300	34	this	this	DET
ejge-4290	300	35	paper	paper	NOUN
ejge-4290	300	36	may	may	AUX
ejge-4290	300	37	be	be	AUX
ejge-4290	300	38	more	more	ADV
ejge-4290	300	39	relevant	relevant	ADJ
ejge-4290	300	40	.	.	PUNCT
ejge-4290	301	1	actuarial	actuarial	ADJ
ejge-4290	301	2	considerations	consideration	NOUN
ejge-4290	301	3	the	the	DET
ejge-4290	301	4	baseline	baseline	NOUN
ejge-4290	301	5	results	result	NOUN
ejge-4290	301	6	have	have	AUX
ejge-4290	301	7	been	be	AUX
ejge-4290	301	8	derived	derive	VERB
ejge-4290	301	9	under	under	ADP
ejge-4290	301	10	the	the	DET
ejge-4290	301	11	assumption	assumption	NOUN
ejge-4290	301	12	that	that	SCONJ
ejge-4290	301	13	ssc	ssc	NOUN
ejge-4290	301	14	have	have	AUX
ejge-4290	301	15	the	the	DET
ejge-4290	301	16	same	same	ADJ
ejge-4290	301	17	effects	effect	NOUN
ejge-4290	301	18	as	as	ADP
ejge-4290	301	19	taxes	taxis	NOUN
ejge-4290	301	20	.	.	PUNCT
ejge-4290	302	1	(	(	PUNCT
ejge-4290	302	2	this	this	PRON
ejge-4290	302	3	is	be	AUX
ejge-4290	302	4	the	the	DET
ejge-4290	302	5	approach	approach	NOUN
ejge-4290	302	6	taken	take	VERB
ejge-4290	302	7	by	by	ADP
ejge-4290	302	8	brewer	brewer	NOUN
ejge-4290	302	9	et	et	PROPN
ejge-4290	302	10	al	al	PROPN
ejge-4290	302	11	.	.	PUNCT
ejge-4290	303	1	[	[	X
ejge-4290	303	2	2010	2010	NUM
ejge-4290	303	3	]	]	PUNCT
ejge-4290	303	4	and	and	CCONJ
ejge-4290	303	5	diamond	diamond	NOUN
ejge-4290	303	6	and	and	CCONJ
ejge-4290	303	7	saez	saez	PROPN
ejge-4290	304	1	[	[	X
ejge-4290	304	2	2011	2011	NUM
ejge-4290	304	3	]	]	PUNCT
ejge-4290	304	4	.	.	PUNCT
ejge-4290	304	5	)	)	PUNCT
ejge-4290	305	1	this	this	DET
ejge-4290	305	2	assumption	assumption	NOUN
ejge-4290	305	3	is	be	AUX
ejge-4290	305	4	easy	easy	ADJ
ejge-4290	305	5	to	to	PART
ejge-4290	305	6	justify	justify	VERB
ejge-4290	305	7	if	if	SCONJ
ejge-4290	305	8	the	the	DET
ejge-4290	305	9	link	link	NOUN
ejge-4290	305	10	between	between	ADP
ejge-4290	305	11	present	present	ADJ
ejge-4290	305	12	contributions	contribution	NOUN
ejge-4290	305	13	and	and	CCONJ
ejge-4290	305	14	future	future	ADJ
ejge-4290	305	15	benefits	benefit	NOUN
ejge-4290	305	16	is	be	AUX
ejge-4290	305	17	weak	weak	ADJ
ejge-4290	305	18	,	,	PUNCT
ejge-4290	305	19	but	but	CCONJ
ejge-4290	305	20	not	not	PART
ejge-4290	305	21	if	if	SCONJ
ejge-4290	305	22	they	they	PRON
ejge-4290	305	23	are	be	AUX
ejge-4290	305	24	strong	strong	ADJ
ejge-4290	305	25	.	.	PUNCT
ejge-4290	306	1	arguably	arguably	ADV
ejge-4290	306	2	,	,	PUNCT
ejge-4290	306	3	the	the	DET
ejge-4290	306	4	relationship	relationship	NOUN
ejge-4290	306	5	is	be	AUX
ejge-4290	306	6	weak	weak	ADJ
ejge-4290	306	7	in	in	ADP
ejge-4290	306	8	the	the	DET
ejge-4290	306	9	case	case	NOUN
ejge-4290	306	10	of	of	ADP
ejge-4290	306	11	healthcare	healthcare	NOUN
ejge-4290	306	12	benefits	benefit	NOUN
ejge-4290	306	13	but	but	CCONJ
ejge-4290	306	14	stronger	strong	ADJ
ejge-4290	306	15	in	in	ADP
ejge-4290	306	16	the	the	DET
ejge-4290	306	17	case	case	NOUN
ejge-4290	306	18	of	of	ADP
ejge-4290	306	19	pension	pension	NOUN
ejge-4290	306	20	benefits	benefit	NOUN
ejge-4290	306	21	.	.	PUNCT
ejge-4290	307	1	if	if	SCONJ
ejge-4290	307	2	individuals	individual	NOUN
ejge-4290	307	3	view	view	VERB
ejge-4290	307	4	part	part	NOUN
ejge-4290	307	5	of	of	ADP
ejge-4290	307	6	their	their	PRON
ejge-4290	307	7	ssc	ssc	NOUN
ejge-4290	307	8	as	as	ADP
ejge-4290	307	9	savings	saving	NOUN
ejge-4290	307	10	which	which	PRON
ejge-4290	307	11	they	they	PRON
ejge-4290	307	12	receive	receive	VERB
ejge-4290	307	13	back	back	ADV
ejge-4290	307	14	in	in	ADP
ejge-4290	307	15	old	old	ADJ
ejge-4290	307	16	age	age	NOUN
ejge-4290	307	17	(	(	PUNCT
ejge-4290	307	18	at	at	ADP
ejge-4290	307	19	least	least	ADJ
ejge-4290	307	20	in	in	ADP
ejge-4290	307	21	expectation	expectation	NOUN
ejge-4290	307	22	)	)	PUNCT
ejge-4290	307	23	,	,	PUNCT
ejge-4290	307	24	then	then	ADV
ejge-4290	307	25	these	these	DET
ejge-4290	307	26	contributions	contribution	NOUN
ejge-4290	307	27	may	may	AUX
ejge-4290	307	28	not	not	PART
ejge-4290	307	29	have	have	VERB
ejge-4290	307	30	the	the	DET
ejge-4290	307	31	same	same	ADJ
ejge-4290	307	32	distortionary	distortionary	ADJ
ejge-4290	307	33	effect	effect	NOUN
ejge-4290	307	34	on	on	ADP
ejge-4290	307	35	their	their	PRON
ejge-4290	307	36	working	work	VERB
ejge-4290	307	37	decisions	decision	NOUN
ejge-4290	307	38	than	than	ADP
ejge-4290	307	39	taxes	taxis	NOUN
ejge-4290	307	40	have	have	VERB
ejge-4290	307	41	.	.	PUNCT
ejge-4290	308	1	in	in	ADP
ejge-4290	308	2	this	this	DET
ejge-4290	308	3	case	case	NOUN
ejge-4290	308	4	actual	actual	ADJ
ejge-4290	308	5	marginal	marginal	ADJ
ejge-4290	308	6	tax	tax	NOUN
ejge-4290	308	7	rates	rate	NOUN
ejge-4290	308	8	should	should	AUX
ejge-4290	308	9	be	be	AUX
ejge-4290	308	10	calculated	calculate	VERB
ejge-4290	308	11	with	with	ADP
ejge-4290	308	12	the	the	DET
ejge-4290	308	13	exclusion	exclusion	NOUN
ejge-4290	308	14	of	of	ADP
ejge-4290	308	15	one	one	NUM
ejge-4290	308	16	part	part	NOUN
ejge-4290	308	17	of	of	ADP
ejge-4290	308	18	contributions	contribution	NOUN
ejge-4290	308	19	,	,	PUNCT
ejge-4290	308	20	and	and	CCONJ
ejge-4290	308	21	the	the	DET
ejge-4290	308	22	optimal	optimal	ADJ
ejge-4290	308	23	pit	pit	NOUN
ejge-4290	308	24	rates	rate	NOUN
ejge-4290	308	25	will	will	AUX
ejge-4290	308	26	be	be	AUX
ejge-4290	308	27	higher	high	ADJ
ejge-4290	308	28	.	.	PUNCT
ejge-4290	309	1	in	in	ADP
ejge-4290	309	2	the	the	DET
ejge-4290	309	3	case	case	NOUN
ejge-4290	309	4	of	of	ADP
ejge-4290	309	5	hungary	hungary	PROPN
ejge-4290	309	6	,	,	PUNCT
ejge-4290	309	7	it	it	PRON
ejge-4290	309	8	is	be	AUX
ejge-4290	309	9	not	not	PART
ejge-4290	309	10	clear	clear	ADJ
ejge-4290	309	11	that	that	SCONJ
ejge-4290	309	12	the	the	DET
ejge-4290	309	13	abolition	abolition	NOUN
ejge-4290	309	14	of	of	ADP
ejge-4290	309	15	the	the	DET
ejge-4290	309	16	pension	pension	NOUN
ejge-4290	309	17	contribution	contribution	NOUN
ejge-4290	309	18	ceiling	ceiling	NOUN
ejge-4290	309	19	in	in	ADP
ejge-4290	309	20	2013	2013	NUM
ejge-4290	309	21	has	have	VERB
ejge-4290	309	22	the	the	DET
ejge-4290	309	23	same	same	ADJ
ejge-4290	309	24	effect	effect	NOUN
ejge-4290	309	25	as	as	ADP
ejge-4290	309	26	increasing	increase	VERB
ejge-4290	309	27	the	the	DET
ejge-4290	309	28	top	top	ADJ
ejge-4290	309	29	marginal	marginal	ADJ
ejge-4290	309	30	pit	pit	NOUN
ejge-4290	309	31	rate	rate	NOUN
ejge-4290	309	32	would	would	AUX
ejge-4290	309	33	have	have	VERB
ejge-4290	309	34	.	.	PUNCT
ejge-4290	310	1	high	high	ADJ
ejge-4290	310	2	-	-	PUNCT
ejge-4290	310	3	income	income	NOUN
ejge-4290	310	4	individuals	individual	NOUN
ejge-4290	310	5	previously	previously	ADV
ejge-4290	310	6	above	above	ADP
ejge-4290	310	7	the	the	DET
ejge-4290	310	8	pension	pension	NOUN
ejge-4290	310	9	contribution	contribution	NOUN
ejge-4290	310	10	ceiling	ceiling	NOUN
ejge-4290	310	11	now	now	ADV
ejge-4290	310	12	have	have	VERB
ejge-4290	310	13	to	to	PART
ejge-4290	310	14	pay	pay	VERB
ejge-4290	310	15	employee	employee	NOUN
ejge-4290	310	16	pension	pension	NOUN
ejge-4290	310	17	contributions	contribution	NOUN
ejge-4290	310	18	,	,	PUNCT
ejge-4290	310	19	but	but	CCONJ
ejge-4290	310	20	their	their	PRON
ejge-4290	310	21	promised	promise	VERB
ejge-4290	310	22	pension	pension	NOUN
ejge-4290	310	23	benefits	benefit	NOUN
ejge-4290	310	24	also	also	ADV
ejge-4290	310	25	increase	increase	VERB
ejge-4290	310	26	.	.	PUNCT
ejge-4290	311	1	in	in	ADP
ejge-4290	311	2	this	this	DET
ejge-4290	311	3	case	case	NOUN
ejge-4290	311	4	,	,	PUNCT
ejge-4290	311	5	the	the	DET
ejge-4290	311	6	relationship	relationship	NOUN
ejge-4290	311	7	between	between	ADP
ejge-4290	311	8	additional	additional	ADJ
ejge-4290	311	9	kiss	kiss	NOUN
ejge-4290	311	10	●	●	PUNCT
ejge-4290	311	11	the	the	DET
ejge-4290	311	12	optimal	optimal	ADJ
ejge-4290	311	13	top	top	ADJ
ejge-4290	311	14	marginal	marginal	ADJ
ejge-4290	311	15	tax	tax	NOUN
ejge-4290	311	16	rate	rate	NOUN
ejge-4290	311	17	115	115	NUM
ejge-4290	311	18	contributions	contribution	NOUN
ejge-4290	311	19	and	and	CCONJ
ejge-4290	311	20	additional	additional	ADJ
ejge-4290	311	21	benefits	benefit	NOUN
ejge-4290	311	22	may	may	AUX
ejge-4290	311	23	be	be	AUX
ejge-4290	311	24	quite	quite	ADV
ejge-4290	311	25	salient	salient	ADJ
ejge-4290	311	26	and	and	CCONJ
ejge-4290	311	27	hard	hard	ADJ
ejge-4290	311	28	to	to	PART
ejge-4290	311	29	undo	undo	VERB
ejge-4290	311	30	by	by	ADP
ejge-4290	311	31	future	future	ADJ
ejge-4290	311	32	policy	policy	NOUN
ejge-4290	311	33	-	-	PUNCT
ejge-4290	311	34	makers	maker	NOUN
ejge-4290	311	35	.	.	PUNCT
ejge-4290	312	1	for	for	ADP
ejge-4290	312	2	this	this	DET
ejge-4290	312	3	reason	reason	NOUN
ejge-4290	312	4	,	,	PUNCT
ejge-4290	312	5	an	an	DET
ejge-4290	312	6	example	example	NOUN
ejge-4290	312	7	has	have	AUX
ejge-4290	312	8	been	be	AUX
ejge-4290	312	9	calculated	calculate	VERB
ejge-4290	312	10	in	in	ADP
ejge-4290	312	11	which	which	PRON
ejge-4290	312	12	the	the	DET
ejge-4290	312	13	marginal	marginal	ADJ
ejge-4290	312	14	link	link	NOUN
ejge-4290	312	15	between	between	ADP
ejge-4290	312	16	pension	pension	NOUN
ejge-4290	312	17	contributions	contribution	NOUN
ejge-4290	312	18	and	and	CCONJ
ejge-4290	312	19	benefits	benefit	NOUN
ejge-4290	312	20	is	be	AUX
ejge-4290	312	21	perceived	perceive	VERB
ejge-4290	312	22	by	by	ADP
ejge-4290	312	23	taxpayers	taxpayer	NOUN
ejge-4290	312	24	to	to	PART
ejge-4290	312	25	be	be	AUX
ejge-4290	312	26	50	50	NUM
ejge-4290	312	27	percent	percent	NOUN
ejge-4290	312	28	.	.	PUNCT
ejge-4290	313	1	this	this	PRON
ejge-4290	313	2	is	be	AUX
ejge-4290	313	3	the	the	DET
ejge-4290	313	4	middle	middle	ADJ
ejge-4290	313	5	way	way	NOUN
ejge-4290	313	6	between	between	ADP
ejge-4290	313	7	two	two	NUM
ejge-4290	313	8	extreme	extreme	ADJ
ejge-4290	313	9	theoretical	theoretical	ADJ
ejge-4290	313	10	cases	case	NOUN
ejge-4290	313	11	.	.	PUNCT
ejge-4290	314	1	in	in	ADP
ejge-4290	314	2	the	the	DET
ejge-4290	314	3	first	first	ADJ
ejge-4290	314	4	theoretical	theoretical	ADJ
ejge-4290	314	5	extreme	extreme	NOUN
ejge-4290	314	6	,	,	PUNCT
ejge-4290	314	7	a	a	DET
ejge-4290	314	8	fixed	fix	VERB
ejge-4290	314	9	-	-	PUNCT
ejge-4290	314	10	sum	sum	NOUN
ejge-4290	314	11	basic	basic	ADJ
ejge-4290	314	12	pension	pension	NOUN
ejge-4290	314	13	is	be	AUX
ejge-4290	314	14	financed	finance	VERB
ejge-4290	314	15	from	from	ADP
ejge-4290	314	16	income	income	NOUN
ejge-4290	314	17	-	-	PUNCT
ejge-4290	314	18	dependent	dependent	ADJ
ejge-4290	314	19	tax	tax	NOUN
ejge-4290	314	20	revenue	revenue	NOUN
ejge-4290	314	21	:	:	PUNCT
ejge-4290	314	22	here	here	ADV
ejge-4290	314	23	the	the	DET
ejge-4290	314	24	marginal	marginal	ADJ
ejge-4290	314	25	link	link	NOUN
ejge-4290	314	26	between	between	ADP
ejge-4290	314	27	‘	'	PUNCT
ejge-4290	314	28	contributions	contribution	NOUN
ejge-4290	314	29	’	'	PUNCT
ejge-4290	314	30	and	and	CCONJ
ejge-4290	314	31	benefits	benefit	NOUN
ejge-4290	314	32	is	be	AUX
ejge-4290	314	33	zero	zero	NUM
ejge-4290	314	34	.	.	PUNCT
ejge-4290	315	1	in	in	ADP
ejge-4290	315	2	the	the	DET
ejge-4290	315	3	other	other	ADJ
ejge-4290	315	4	theoretical	theoretical	ADJ
ejge-4290	315	5	extreme	extreme	NOUN
ejge-4290	315	6	,	,	PUNCT
ejge-4290	315	7	pension	pension	NOUN
ejge-4290	315	8	contributions	contribution	NOUN
ejge-4290	315	9	are	be	AUX
ejge-4290	315	10	paid	pay	VERB
ejge-4290	315	11	to	to	ADP
ejge-4290	315	12	actual	actual	ADJ
ejge-4290	315	13	private	private	ADJ
ejge-4290	315	14	accounts	account	NOUN
ejge-4290	315	15	which	which	PRON
ejge-4290	315	16	form	form	VERB
ejge-4290	315	17	the	the	DET
ejge-4290	315	18	basis	basis	NOUN
ejge-4290	315	19	of	of	ADP
ejge-4290	315	20	the	the	DET
ejge-4290	315	21	future	future	ADJ
ejge-4290	315	22	pension	pension	NOUN
ejge-4290	315	23	benefit	benefit	NOUN
ejge-4290	315	24	annuity	annuity	NOUN
ejge-4290	315	25	.	.	PUNCT
ejge-4290	316	1	in	in	ADP
ejge-4290	316	2	this	this	DET
ejge-4290	316	3	case	case	NOUN
ejge-4290	316	4	,	,	PUNCT
ejge-4290	316	5	the	the	DET
ejge-4290	316	6	marginal	marginal	ADJ
ejge-4290	316	7	link	link	NOUN
ejge-4290	316	8	between	between	ADP
ejge-4290	316	9	contributions	contribution	NOUN
ejge-4290	316	10	and	and	CCONJ
ejge-4290	316	11	benefits	benefit	NOUN
ejge-4290	316	12	is	be	AUX
ejge-4290	316	13	100	100	NUM
ejge-4290	316	14	percent	percent	NOUN
ejge-4290	316	15	.	.	PUNCT
ejge-4290	317	1	the	the	DET
ejge-4290	317	2	reality	reality	NOUN
ejge-4290	317	3	of	of	ADP
ejge-4290	317	4	the	the	DET
ejge-4290	317	5	hungarian	hungarian	ADJ
ejge-4290	317	6	paygo	paygo	NOUN
ejge-4290	317	7	pension	pension	NOUN
ejge-4290	317	8	system	system	NOUN
ejge-4290	317	9	is	be	AUX
ejge-4290	317	10	arguably	arguably	ADV
ejge-4290	317	11	somewhere	somewhere	ADV
ejge-4290	317	12	in	in	ADP
ejge-4290	317	13	-	-	PUNCT
ejge-4290	317	14	between	between	NOUN
ejge-4290	317	15	.	.	PUNCT
ejge-4290	318	1	figure	figure	NOUN
ejge-4290	318	2	3	3	NUM
ejge-4290	318	3	shows	show	VERB
ejge-4290	318	4	the	the	DET
ejge-4290	318	5	actual	actual	ADJ
ejge-4290	318	6	top	top	ADJ
ejge-4290	318	7	marginal	marginal	ADJ
ejge-4290	318	8	tax	tax	NOUN
ejge-4290	318	9	rates	rate	NOUN
ejge-4290	318	10	in	in	ADP
ejge-4290	318	11	recent	recent	ADJ
ejge-4290	318	12	years	year	NOUN
ejge-4290	318	13	under	under	ADP
ejge-4290	318	14	the	the	DET
ejge-4290	318	15	assumption	assumption	NOUN
ejge-4290	318	16	that	that	SCONJ
ejge-4290	318	17	taxpayers	taxpayer	NOUN
ejge-4290	318	18	can	can	AUX
ejge-4290	318	19	consider	consider	VERB
ejge-4290	318	20	half	half	NOUN
ejge-4290	318	21	of	of	ADP
ejge-4290	318	22	their	their	PRON
ejge-4290	318	23	pension	pension	NOUN
ejge-4290	318	24	contributions	contribution	NOUN
ejge-4290	318	25	as	as	ADP
ejge-4290	318	26	‘	'	PUNCT
ejge-4290	318	27	their	their	PRON
ejge-4290	318	28	own	own	ADJ
ejge-4290	318	29	money	money	NOUN
ejge-4290	318	30	’	'	PUNCT
ejge-4290	318	31	(	(	PUNCT
ejge-4290	318	32	while	while	SCONJ
ejge-4290	318	33	another	another	DET
ejge-4290	318	34	part	part	NOUN
ejge-4290	318	35	of	of	ADP
ejge-4290	318	36	their	their	PRON
ejge-4290	318	37	future	future	ADJ
ejge-4290	318	38	pension	pension	NOUN
ejge-4290	318	39	benefits	benefit	NOUN
ejge-4290	318	40	are	be	AUX
ejge-4290	318	41	assumed	assume	VERB
ejge-4290	318	42	to	to	PART
ejge-4290	318	43	be	be	AUX
ejge-4290	318	44	lump	lump	NOUN
ejge-4290	318	45	-	-	PUNCT
ejge-4290	318	46	sum	sum	NOUN
ejge-4290	318	47	)	)	PUNCT
ejge-4290	318	48	.	.	PUNCT
ejge-4290	319	1	figure	figure	VERB
ejge-4290	319	2	3	3	NUM
ejge-4290	319	3	.	.	PUNCT
ejge-4290	319	4	actual	actual	ADJ
ejge-4290	319	5	effective	effective	ADJ
ejge-4290	319	6	top	top	ADJ
ejge-4290	319	7	tax	tax	NOUN
ejge-4290	319	8	rates	rate	NOUN
ejge-4290	319	9	in	in	ADP
ejge-4290	319	10	hungary	hungary	PROPN
ejge-4290	319	11	under	under	ADP
ejge-4290	319	12	the	the	DET
ejge-4290	319	13	assumption	assumption	NOUN
ejge-4290	319	14	that	that	SCONJ
ejge-4290	319	15	the	the	DET
ejge-4290	319	16	marginal	marginal	ADJ
ejge-4290	319	17	link	link	NOUN
ejge-4290	319	18	between	between	ADP
ejge-4290	319	19	pension	pension	NOUN
ejge-4290	319	20	contributions	contribution	NOUN
ejge-4290	319	21	and	and	CCONJ
ejge-4290	319	22	future	future	ADJ
ejge-4290	319	23	benefits	benefit	NOUN
ejge-4290	319	24	is	be	AUX
ejge-4290	319	25	50	50	NUM
ejge-4290	319	26	percent	percent	NOUN
ejge-4290	319	27	note	note	NOUN
ejge-4290	319	28	:	:	PUNCT
ejge-4290	320	1	see	see	VERB
ejge-4290	320	2	notes	note	NOUN
ejge-4290	320	3	to	to	PART
ejge-4290	320	4	figure	figure	VERB
ejge-4290	320	5	2	2	NUM
ejge-4290	320	6	.	.	PUNCT
ejge-4290	321	1	while	while	SCONJ
ejge-4290	321	2	the	the	DET
ejge-4290	321	3	example	example	NOUN
ejge-4290	321	4	is	be	AUX
ejge-4290	321	5	necessarily	necessarily	ADV
ejge-4290	321	6	somewhat	somewhat	ADV
ejge-4290	321	7	arbitrary	arbitrary	ADJ
ejge-4290	321	8	,	,	PUNCT
ejge-4290	321	9	figure	figure	NOUN
ejge-4290	321	10	3	3	NUM
ejge-4290	321	11	shows	show	VERB
ejge-4290	321	12	that	that	SCONJ
ejge-4290	321	13	actual	actual	ADJ
ejge-4290	321	14	top	top	ADJ
ejge-4290	321	15	marginal	marginal	ADJ
ejge-4290	321	16	tax	tax	NOUN
ejge-4290	321	17	rates	rate	NOUN
ejge-4290	321	18	depend	depend	VERB
ejge-4290	321	19	greatly	greatly	ADV
ejge-4290	321	20	about	about	ADP
ejge-4290	321	21	the	the	DET
ejge-4290	321	22	perceived	perceive	VERB
ejge-4290	321	23	status	status	NOUN
ejge-4290	321	24	of	of	ADP
ejge-4290	321	25	ssc	ssc	PROPN
ejge-4290	321	26	.	.	PUNCT
ejge-4290	322	1	in	in	ADP
ejge-4290	322	2	this	this	DET
ejge-4290	322	3	example	example	NOUN
ejge-4290	322	4	,	,	PUNCT
ejge-4290	322	5	if	if	SCONJ
ejge-4290	322	6	only	only	ADV
ejge-4290	322	7	half	half	NOUN
ejge-4290	322	8	of	of	ADP
ejge-4290	322	9	pension	pension	NOUN
ejge-4290	322	10	contributions	contribution	NOUN
ejge-4290	322	11	are	be	AUX
ejge-4290	322	12	perceived	perceive	VERB
ejge-4290	322	13	as	as	ADP
ejge-4290	322	14	a	a	DET
ejge-4290	322	15	tax	tax	NOUN
ejge-4290	322	16	,	,	PUNCT
ejge-4290	322	17	the	the	DET
ejge-4290	322	18	main	main	ADJ
ejge-4290	322	19	conclusions	conclusion	NOUN
ejge-4290	322	20	of	of	ADP
ejge-4290	322	21	this	this	DET
ejge-4290	322	22	analysis	analysis	NOUN
ejge-4290	322	23	are	be	AUX
ejge-4290	322	24	changed	change	VERB
ejge-4290	322	25	significantly	significantly	ADV
ejge-4290	322	26	.	.	PUNCT
ejge-4290	323	1	first	first	ADV
ejge-4290	323	2	,	,	PUNCT
ejge-4290	323	3	in	in	ADP
ejge-4290	323	4	this	this	DET
ejge-4290	323	5	case	case	NOUN
ejge-4290	323	6	top	top	ADJ
ejge-4290	323	7	tax	tax	NOUN
ejge-4290	323	8	rates	rate	NOUN
ejge-4290	323	9	in	in	ADP
ejge-4290	323	10	hungary	hungary	PROPN
ejge-4290	323	11	have	have	AUX
ejge-4290	323	12	never	never	ADV
ejge-4290	323	13	reached	reach	VERB
ejge-4290	323	14	the	the	DET
ejge-4290	323	15	revenue	revenue	NOUN
ejge-4290	323	16	-	-	PUNCT
ejge-4290	323	17	maximising	maximise	VERB
ejge-4290	323	18	tax	tax	NOUN
ejge-4290	323	19	rate	rate	NOUN
ejge-4290	323	20	.	.	PUNCT
ejge-4290	324	1	second	second	ADJ
ejge-4290	324	2	,	,	PUNCT
ejge-4290	324	3	the	the	DET
ejge-4290	324	4	top	top	ADJ
ejge-4290	324	5	marginal	marginal	ADJ
ejge-4290	324	6	tax	tax	NOUN
ejge-4290	324	7	rate	rate	NOUN
ejge-4290	324	8	in	in	ADP
ejge-4290	324	9	2013	2013	NUM
ejge-4290	324	10	is	be	AUX
ejge-4290	324	11	below	below	ADP
ejge-4290	324	12	50	50	NUM
ejge-4290	324	13	percent	percent	NOUN
ejge-4290	324	14	,	,	PUNCT
ejge-4290	324	15	even	even	ADV
ejge-4290	324	16	further	far	ADV
ejge-4290	324	17	from	from	ADP
ejge-4290	324	18	theoretical	theoretical	ADJ
ejge-4290	324	19	benchmarks	benchmark	NOUN
ejge-4290	324	20	than	than	ADP
ejge-4290	324	21	under	under	ADP
ejge-4290	324	22	the	the	DET
ejge-4290	324	23	baseline	baseline	NOUN
ejge-4290	324	24	assumptions	assumption	NOUN
ejge-4290	324	25	.	.	PUNCT
ejge-4290	325	1	tax	tax	NOUN
ejge-4290	325	2	evasion	evasion	NOUN
ejge-4290	325	3	,	,	PUNCT
ejge-4290	325	4	tax	tax	NOUN
ejge-4290	325	5	avoidance	avoidance	NOUN
ejge-4290	325	6	,	,	PUNCT
ejge-4290	325	7	long	long	ADJ
ejge-4290	325	8	-	-	PUNCT
ejge-4290	325	9	term	term	NOUN
ejge-4290	325	10	elasticities	elasticity	NOUN
ejge-4290	325	11	and	and	CCONJ
ejge-4290	325	12	international	international	ADJ
ejge-4290	325	13	tax	tax	NOUN
ejge-4290	325	14	competition	competition	NOUN
ejge-4290	325	15	the	the	DET
ejge-4290	325	16	logic	logic	NOUN
ejge-4290	325	17	of	of	ADP
ejge-4290	325	18	the	the	DET
ejge-4290	325	19	results	result	NOUN
ejge-4290	325	20	presented	present	VERB
ejge-4290	325	21	in	in	ADP
ejge-4290	325	22	this	this	DET
ejge-4290	325	23	paper	paper	NOUN
ejge-4290	325	24	can	can	AUX
ejge-4290	325	25	accommodate	accommodate	VERB
ejge-4290	325	26	considerations	consideration	NOUN
ejge-4290	325	27	related	relate	VERB
ejge-4290	325	28	to	to	ADP
ejge-4290	325	29	tax	tax	NOUN
ejge-4290	325	30	evasion	evasion	NOUN
ejge-4290	325	31	,	,	PUNCT
ejge-4290	325	32	tax	tax	NOUN
ejge-4290	325	33	avoidance	avoidance	NOUN
ejge-4290	325	34	,	,	PUNCT
ejge-4290	325	35	long	long	ADJ
ejge-4290	325	36	-	-	PUNCT
ejge-4290	325	37	term	term	NOUN
ejge-4290	325	38	effects	effect	NOUN
ejge-4290	325	39	of	of	ADP
ejge-4290	325	40	taxes	taxis	NOUN
ejge-4290	325	41	on	on	ADP
ejge-4290	325	42	labour	labour	ADJ
ejge-4290	325	43	supply	supply	NOUN
ejge-4290	325	44	,	,	PUNCT
ejge-4290	325	45	or	or	CCONJ
ejge-4290	325	46	international	international	ADJ
ejge-4290	325	47	tax	tax	NOUN
ejge-4290	325	48	competition	competition	NOUN
ejge-4290	325	49	.	.	PUNCT
ejge-4290	326	1	tax	tax	NOUN
ejge-4290	326	2	evasion	evasion	NOUN
ejge-4290	326	3	.	.	PUNCT
ejge-4290	327	1	if	if	SCONJ
ejge-4290	327	2	high	high	ADJ
ejge-4290	327	3	earners	earner	NOUN
ejge-4290	327	4	hide	hide	VERB
ejge-4290	327	5	some	some	PRON
ejge-4290	327	6	of	of	ADP
ejge-4290	327	7	their	their	PRON
ejge-4290	327	8	income	income	NOUN
ejge-4290	327	9	as	as	ADP
ejge-4290	327	10	a	a	DET
ejge-4290	327	11	response	response	NOUN
ejge-4290	327	12	to	to	ADP
ejge-4290	327	13	a	a	DET
ejge-4290	327	14	tax	tax	NOUN
ejge-4290	327	15	increase	increase	NOUN
ejge-4290	327	16	,	,	PUNCT
ejge-4290	327	17	this	this	PRON
ejge-4290	327	18	will	will	AUX
ejge-4290	327	19	appear	appear	VERB
ejge-4290	327	20	to	to	ADP
ejge-4290	327	21	the	the	DET
ejge-4290	327	22	state	state	NOUN
ejge-4290	327	23	as	as	ADP
ejge-4290	327	24	response	response	NOUN
ejge-4290	327	25	at	at	ADP
ejge-4290	327	26	the	the	DET
ejge-4290	327	27	intensive	intensive	ADJ
ejge-4290	327	28	margin	margin	NOUN
ejge-4290	327	29	and	and	CCONJ
ejge-4290	327	30	will	will	AUX
ejge-4290	327	31	be	be	AUX
ejge-4290	327	32	taken	take	VERB
ejge-4290	327	33	into	into	ADP
ejge-4290	327	34	account	account	NOUN
ejge-4290	327	35	just	just	ADV
ejge-4290	327	36	like	like	ADP
ejge-4290	327	37	a	a	DET
ejge-4290	327	38	real	real	ADJ
ejge-4290	327	39	economic	economic	ADJ
ejge-4290	327	40	response	response	NOUN
ejge-4290	327	41	.	.	PUNCT
ejge-4290	328	1	tax	tax	NOUN
ejge-4290	328	2	avoidance	avoidance	NOUN
ejge-4290	328	3	.	.	PUNCT
ejge-4290	329	1	if	if	SCONJ
ejge-4290	329	2	taxpayers	taxpayer	NOUN
ejge-4290	329	3	‘	'	PUNCT
ejge-4290	329	4	relabel	relabel	NOUN
ejge-4290	329	5	’	'	PUNCT
ejge-4290	329	6	some	some	PRON
ejge-4290	329	7	of	of	ADP
ejge-4290	329	8	their	their	PRON
ejge-4290	329	9	income	income	NOUN
ejge-4290	329	10	after	after	ADP
ejge-4290	329	11	a	a	DET
ejge-4290	329	12	tax	tax	NOUN
ejge-4290	329	13	change	change	NOUN
ejge-4290	329	14	,	,	PUNCT
ejge-4290	329	15	then	then	ADV
ejge-4290	329	16	this	this	PRON
ejge-4290	329	17	means	mean	VERB
ejge-4290	329	18	that	that	SCONJ
ejge-4290	329	19	the	the	DET
ejge-4290	329	20	loss	loss	NOUN
ejge-4290	329	21	in	in	ADP
ejge-4290	329	22	one	one	NUM
ejge-4290	329	23	tax	tax	NOUN
ejge-4290	329	24	revenue	revenue	NOUN
ejge-4290	329	25	will	will	AUX
ejge-4290	329	26	be	be	AUX
ejge-4290	329	27	partly	partly	ADV
ejge-4290	329	28	made	make	VERB
ejge-4290	329	29	up	up	ADP
ejge-4290	329	30	by	by	ADP
ejge-4290	329	31	another	another	DET
ejge-4290	329	32	tax	tax	NOUN
ejge-4290	329	33	revenue	revenue	NOUN
ejge-4290	329	34	.	.	PUNCT
ejge-4290	330	1	this	this	PRON
ejge-4290	330	2	means	mean	VERB
ejge-4290	330	3	that	that	SCONJ
ejge-4290	330	4	the	the	DET
ejge-4290	330	5	total	total	ADJ
ejge-4290	330	6	tax	tax	NOUN
ejge-4290	330	7	elasticity	elasticity	NOUN
ejge-4290	330	8	might	might	AUX
ejge-4290	330	9	be	be	AUX
ejge-4290	330	10	lower	low	ADJ
ejge-4290	330	11	than	than	ADP
ejge-4290	330	12	the	the	DET
ejge-4290	330	13	european	european	PROPN
ejge-4290	330	14	journal	journal	PROPN
ejge-4290	330	15	of	of	ADP
ejge-4290	330	16	government	government	NOUN
ejge-4290	330	17	and	and	CCONJ
ejge-4290	330	18	economics	economic	NOUN
ejge-4290	330	19	2(2	2(2	NUM
ejge-4290	330	20	)	)	PUNCT
ejge-4290	330	21	116	116	NUM
ejge-4290	330	22	elasticity	elasticity	NOUN
ejge-4290	330	23	measured	measure	VERB
ejge-4290	330	24	by	by	ADP
ejge-4290	330	25	estimations	estimation	NOUN
ejge-4290	330	26	that	that	PRON
ejge-4290	330	27	focus	focus	VERB
ejge-4290	330	28	on	on	ADP
ejge-4290	330	29	a	a	DET
ejge-4290	330	30	single	single	ADJ
ejge-4290	330	31	source	source	NOUN
ejge-4290	330	32	of	of	ADP
ejge-4290	330	33	revenue	revenue	NOUN
ejge-4290	330	34	.	.	PUNCT
ejge-4290	331	1	in	in	ADP
ejge-4290	331	2	hungary	hungary	PROPN
ejge-4290	331	3	there	there	PRON
ejge-4290	331	4	is	be	VERB
ejge-4290	331	5	no	no	DET
ejge-4290	331	6	strong	strong	ADJ
ejge-4290	331	7	evidence	evidence	NOUN
ejge-4290	331	8	for	for	ADP
ejge-4290	331	9	such	such	ADJ
ejge-4290	331	10	cross	cross	ADJ
ejge-4290	331	11	-	-	ADJ
ejge-4290	331	12	tax	tax	ADJ
ejge-4290	331	13	effects	effect	NOUN
ejge-4290	331	14	although	although	SCONJ
ejge-4290	331	15	they	they	PRON
ejge-4290	331	16	may	may	AUX
ejge-4290	331	17	exist	exist	VERB
ejge-4290	331	18	.	.	PUNCT
ejge-4290	332	1	long	long	ADJ
ejge-4290	332	2	-	-	PUNCT
ejge-4290	332	3	term	term	NOUN
ejge-4290	332	4	elasticities	elasticity	NOUN
ejge-4290	332	5	.	.	PUNCT
ejge-4290	333	1	possibly	possibly	ADV
ejge-4290	333	2	,	,	PUNCT
ejge-4290	333	3	some	some	DET
ejge-4290	333	4	types	type	NOUN
ejge-4290	333	5	of	of	ADP
ejge-4290	333	6	adjustment	adjustment	NOUN
ejge-4290	333	7	by	by	ADP
ejge-4290	333	8	taxpayers	taxpayer	NOUN
ejge-4290	333	9	take	take	VERB
ejge-4290	333	10	time	time	NOUN
ejge-4290	333	11	.	.	PUNCT
ejge-4290	334	1	lower	low	ADJ
ejge-4290	334	2	top	top	ADJ
ejge-4290	334	3	marginal	marginal	ADJ
ejge-4290	334	4	tax	tax	NOUN
ejge-4290	334	5	rates	rate	NOUN
ejge-4290	334	6	may	may	AUX
ejge-4290	334	7	imply	imply	VERB
ejge-4290	334	8	different	different	ADJ
ejge-4290	334	9	career	career	NOUN
ejge-4290	334	10	decisions	decision	NOUN
ejge-4290	334	11	by	by	ADP
ejge-4290	334	12	some	some	DET
ejge-4290	334	13	individuals	individual	NOUN
ejge-4290	334	14	or	or	CCONJ
ejge-4290	334	15	even	even	ADV
ejge-4290	334	16	different	different	ADJ
ejge-4290	334	17	educational	educational	ADJ
ejge-4290	334	18	decisions	decision	NOUN
ejge-4290	334	19	.	.	PUNCT
ejge-4290	335	1	there	there	PRON
ejge-4290	335	2	is	be	VERB
ejge-4290	335	3	no	no	DET
ejge-4290	335	4	strong	strong	ADJ
ejge-4290	335	5	evidence	evidence	NOUN
ejge-4290	335	6	about	about	ADP
ejge-4290	335	7	these	these	DET
ejge-4290	335	8	effects	effect	NOUN
ejge-4290	335	9	either	either	CCONJ
ejge-4290	335	10	way	way	NOUN
ejge-4290	335	11	,	,	PUNCT
ejge-4290	335	12	but	but	CCONJ
ejge-4290	335	13	they	they	PRON
ejge-4290	335	14	could	could	AUX
ejge-4290	335	15	lead	lead	VERB
ejge-4290	335	16	one	one	NUM
ejge-4290	335	17	to	to	PART
ejge-4290	335	18	assume	assume	VERB
ejge-4290	335	19	that	that	SCONJ
ejge-4290	335	20	long	long	ADJ
ejge-4290	335	21	-	-	PUNCT
ejge-4290	335	22	term	term	NOUN
ejge-4290	335	23	elasticities	elasticity	NOUN
ejge-4290	335	24	are	be	AUX
ejge-4290	335	25	greater	great	ADJ
ejge-4290	335	26	than	than	ADP
ejge-4290	335	27	short	short	ADJ
ejge-4290	335	28	-	-	PUNCT
ejge-4290	335	29	term	term	NOUN
ejge-4290	335	30	ones	one	NOUN
ejge-4290	335	31	researchers	researcher	NOUN
ejge-4290	335	32	have	have	AUX
ejge-4290	335	33	estimated	estimate	VERB
ejge-4290	335	34	so	so	ADV
ejge-4290	335	35	far	far	ADV
ejge-4290	335	36	.	.	PUNCT
ejge-4290	336	1	international	international	ADJ
ejge-4290	336	2	tax	tax	NOUN
ejge-4290	336	3	competition	competition	NOUN
ejge-4290	336	4	.	.	PUNCT
ejge-4290	337	1	if	if	SCONJ
ejge-4290	337	2	low	low	ADJ
ejge-4290	337	3	taxes	taxis	NOUN
ejge-4290	337	4	attract	attract	VERB
ejge-4290	337	5	the	the	DET
ejge-4290	337	6	business	business	NOUN
ejge-4290	337	7	of	of	ADP
ejge-4290	337	8	some	some	DET
ejge-4290	337	9	high	high	ADJ
ejge-4290	337	10	-	-	PUNCT
ejge-4290	337	11	addedvalue	addedvalue	NOUN
ejge-4290	337	12	activity	activity	NOUN
ejge-4290	337	13	(	(	PUNCT
ejge-4290	337	14	e.g.	e.g.	ADV
ejge-4290	337	15	,	,	PUNCT
ejge-4290	337	16	finance	finance	NOUN
ejge-4290	337	17	)	)	PUNCT
ejge-4290	337	18	,	,	PUNCT
ejge-4290	337	19	this	this	PRON
ejge-4290	337	20	will	will	AUX
ejge-4290	337	21	appear	appear	VERB
ejge-4290	337	22	to	to	ADP
ejge-4290	337	23	the	the	DET
ejge-4290	337	24	government	government	NOUN
ejge-4290	337	25	as	as	ADP
ejge-4290	337	26	a	a	DET
ejge-4290	337	27	response	response	NOUN
ejge-4290	337	28	of	of	ADP
ejge-4290	337	29	the	the	DET
ejge-4290	337	30	tax	tax	NOUN
ejge-4290	337	31	base	base	NOUN
ejge-4290	337	32	to	to	ADP
ejge-4290	337	33	changes	change	NOUN
ejge-4290	337	34	in	in	ADP
ejge-4290	337	35	the	the	DET
ejge-4290	337	36	tax	tax	NOUN
ejge-4290	337	37	rate	rate	NOUN
ejge-4290	337	38	.	.	PUNCT
ejge-4290	338	1	in	in	ADP
ejge-4290	338	2	theoretical	theoretical	ADJ
ejge-4290	338	3	terms	term	NOUN
ejge-4290	338	4	this	this	PRON
ejge-4290	338	5	should	should	AUX
ejge-4290	338	6	be	be	AUX
ejge-4290	338	7	considered	consider	VERB
ejge-4290	338	8	as	as	ADP
ejge-4290	338	9	adjustment	adjustment	NOUN
ejge-4290	338	10	at	at	ADP
ejge-4290	338	11	the	the	DET
ejge-4290	338	12	extensive	extensive	ADJ
ejge-4290	338	13	margin	margin	NOUN
ejge-4290	338	14	.	.	PUNCT
ejge-4290	339	1	strong	strong	ADJ
ejge-4290	339	2	international	international	ADJ
ejge-4290	339	3	competition	competition	NOUN
ejge-4290	339	4	effects	effect	NOUN
ejge-4290	339	5	would	would	AUX
ejge-4290	339	6	imply	imply	VERB
ejge-4290	339	7	an	an	DET
ejge-4290	339	8	increase	increase	NOUN
ejge-4290	339	9	in	in	ADP
ejge-4290	339	10	the	the	DET
ejge-4290	339	11	relevant	relevant	ADJ
ejge-4290	339	12	elasticity	elasticity	NOUN
ejge-4290	339	13	to	to	PART
ejge-4290	339	14	be	be	AUX
ejge-4290	339	15	taken	take	VERB
ejge-4290	339	16	into	into	ADP
ejge-4290	339	17	account	account	NOUN
ejge-4290	339	18	in	in	ADP
ejge-4290	339	19	the	the	DET
ejge-4290	339	20	analysis	analysis	NOUN
ejge-4290	339	21	.	.	PUNCT
ejge-4290	340	1	for	for	ADP
ejge-4290	340	2	hungary	hungary	PROPN
ejge-4290	340	3	(	(	PUNCT
ejge-4290	340	4	or	or	CCONJ
ejge-4290	340	5	even	even	ADV
ejge-4290	340	6	internationally	internationally	ADV
ejge-4290	340	7	)	)	PUNCT
ejge-4290	340	8	evidence	evidence	NOUN
ejge-4290	340	9	for	for	ADP
ejge-4290	340	10	this	this	DET
ejge-4290	340	11	kind	kind	NOUN
ejge-4290	340	12	of	of	ADP
ejge-4290	340	13	tax	tax	NOUN
ejge-4290	340	14	competition	competition	NOUN
ejge-4290	340	15	is	be	AUX
ejge-4290	340	16	scarce	scarce	ADJ
ejge-4290	340	17	(	(	PUNCT
ejge-4290	340	18	but	but	CCONJ
ejge-4290	340	19	see	see	VERB
ejge-4290	340	20	,	,	PUNCT
ejge-4290	340	21	e.g.	e.g.	ADV
ejge-4290	340	22	,	,	PUNCT
ejge-4290	340	23	recent	recent	ADJ
ejge-4290	340	24	examples	example	NOUN
ejge-4290	340	25	in	in	ADP
ejge-4290	340	26	somewhat	somewhat	ADV
ejge-4290	340	27	special	special	ADJ
ejge-4290	340	28	contexts	contexts	NOUN
ejge-4290	340	29	by	by	ADP
ejge-4290	340	30	kleven	kleven	PROPN
ejge-4290	340	31	et	et	PROPN
ejge-4290	340	32	al	al	PROPN
ejge-4290	340	33	.	.	PUNCT
ejge-4290	341	1	[	[	X
ejge-4290	341	2	2010	2010	NUM
ejge-4290	341	3	and	and	CCONJ
ejge-4290	341	4	2013	2013	NUM
ejge-4290	341	5	]	]	PUNCT
ejge-4290	341	6	)	)	PUNCT
ejge-4290	341	7	.	.	PUNCT
ejge-4290	342	1	conclusion	conclusion	VERB
ejge-4290	342	2	the	the	DET
ejge-4290	342	3	theory	theory	NOUN
ejge-4290	342	4	of	of	ADP
ejge-4290	342	5	optimal	optimal	ADJ
ejge-4290	342	6	income	income	NOUN
ejge-4290	342	7	taxation	taxation	NOUN
ejge-4290	342	8	was	be	AUX
ejge-4290	342	9	long	long	ADV
ejge-4290	342	10	considered	consider	VERB
ejge-4290	342	11	an	an	DET
ejge-4290	342	12	esoteric	esoteric	ADJ
ejge-4290	342	13	field	field	NOUN
ejge-4290	342	14	with	with	ADP
ejge-4290	342	15	little	little	ADJ
ejge-4290	342	16	to	to	PART
ejge-4290	342	17	say	say	VERB
ejge-4290	342	18	about	about	ADP
ejge-4290	342	19	actual	actual	ADJ
ejge-4290	342	20	tax	tax	NOUN
ejge-4290	342	21	policy	policy	NOUN
ejge-4290	342	22	.	.	PUNCT
ejge-4290	343	1	this	this	DET
ejge-4290	343	2	view	view	NOUN
ejge-4290	343	3	changed	change	VERB
ejge-4290	343	4	with	with	ADP
ejge-4290	343	5	the	the	DET
ejge-4290	343	6	developments	development	NOUN
ejge-4290	343	7	of	of	ADP
ejge-4290	343	8	the	the	DET
ejge-4290	343	9	last	last	ADJ
ejge-4290	343	10	15	15	NUM
ejge-4290	343	11	years	year	NOUN
ejge-4290	343	12	.	.	PUNCT
ejge-4290	344	1	although	although	SCONJ
ejge-4290	344	2	it	it	PRON
ejge-4290	344	3	is	be	AUX
ejge-4290	344	4	not	not	PART
ejge-4290	344	5	to	to	PART
ejge-4290	344	6	be	be	AUX
ejge-4290	344	7	expected	expect	VERB
ejge-4290	344	8	that	that	SCONJ
ejge-4290	344	9	the	the	DET
ejge-4290	344	10	theory	theory	NOUN
ejge-4290	344	11	enables	enable	VERB
ejge-4290	344	12	us	we	PRON
ejge-4290	344	13	to	to	PART
ejge-4290	344	14	derive	derive	VERB
ejge-4290	344	15	‘	'	PUNCT
ejge-4290	344	16	the	the	DET
ejge-4290	344	17	optimal	optimal	ADJ
ejge-4290	344	18	tax	tax	NOUN
ejge-4290	344	19	system	system	NOUN
ejge-4290	344	20	’	'	PUNCT
ejge-4290	344	21	,	,	PUNCT
ejge-4290	344	22	we	we	PRON
ejge-4290	344	23	can	can	AUX
ejge-4290	344	24	arrive	arrive	VERB
ejge-4290	344	25	at	at	ADP
ejge-4290	344	26	some	some	DET
ejge-4290	344	27	robust	robust	ADJ
ejge-4290	344	28	qualitative	qualitative	ADJ
ejge-4290	344	29	results	result	NOUN
ejge-4290	344	30	and	and	CCONJ
ejge-4290	344	31	in	in	ADP
ejge-4290	344	32	some	some	DET
ejge-4290	344	33	cases	case	NOUN
ejge-4290	344	34	even	even	ADV
ejge-4290	344	35	quantitative	quantitative	ADJ
ejge-4290	344	36	guidance	guidance	NOUN
ejge-4290	344	37	for	for	ADP
ejge-4290	344	38	tax	tax	NOUN
ejge-4290	344	39	policy	policy	NOUN
ejge-4290	344	40	.	.	PUNCT
ejge-4290	345	1	this	this	DET
ejge-4290	345	2	paper	paper	NOUN
ejge-4290	345	3	applies	apply	VERB
ejge-4290	345	4	one	one	NUM
ejge-4290	345	5	recent	recent	ADJ
ejge-4290	345	6	result	result	NOUN
ejge-4290	345	7	of	of	ADP
ejge-4290	345	8	the	the	DET
ejge-4290	345	9	optimal	optimal	ADJ
ejge-4290	345	10	theory	theory	NOUN
ejge-4290	345	11	of	of	ADP
ejge-4290	345	12	income	income	NOUN
ejge-4290	345	13	taxation	taxation	NOUN
ejge-4290	345	14	to	to	ADP
ejge-4290	345	15	the	the	DET
ejge-4290	345	16	hungarian	hungarian	ADJ
ejge-4290	345	17	case	case	NOUN
ejge-4290	345	18	:	:	PUNCT
ejge-4290	345	19	it	it	PRON
ejge-4290	345	20	suggests	suggest	VERB
ejge-4290	345	21	that	that	SCONJ
ejge-4290	345	22	the	the	DET
ejge-4290	345	23	optimal	optimal	ADJ
ejge-4290	345	24	top	top	ADJ
ejge-4290	345	25	marginal	marginal	ADJ
ejge-4290	345	26	tax	tax	NOUN
ejge-4290	345	27	rate	rate	NOUN
ejge-4290	345	28	is	be	AUX
ejge-4290	345	29	likely	likely	ADJ
ejge-4290	345	30	to	to	PART
ejge-4290	345	31	be	be	AUX
ejge-4290	345	32	higher	high	ADJ
ejge-4290	345	33	than	than	ADP
ejge-4290	345	34	the	the	DET
ejge-4290	345	35	current	current	ADJ
ejge-4290	345	36	actual	actual	ADJ
ejge-4290	345	37	rate	rate	NOUN
ejge-4290	345	38	.	.	PUNCT
ejge-4290	346	1	the	the	DET
ejge-4290	346	2	theory	theory	NOUN
ejge-4290	346	3	requires	require	VERB
ejge-4290	346	4	surprisingly	surprisingly	ADV
ejge-4290	346	5	few	few	ADJ
ejge-4290	346	6	assumptions	assumption	NOUN
ejge-4290	346	7	,	,	PUNCT
ejge-4290	346	8	and	and	CCONJ
ejge-4290	346	9	only	only	ADV
ejge-4290	346	10	two	two	NUM
ejge-4290	346	11	estimable	estimable	ADJ
ejge-4290	346	12	parameters	parameter	NOUN
ejge-4290	346	13	,	,	PUNCT
ejge-4290	346	14	to	to	PART
ejge-4290	346	15	derive	derive	VERB
ejge-4290	346	16	a	a	DET
ejge-4290	346	17	value	value	NOUN
ejge-4290	346	18	for	for	ADP
ejge-4290	346	19	the	the	DET
ejge-4290	346	20	revenue	revenue	NOUN
ejge-4290	346	21	-	-	PUNCT
ejge-4290	346	22	maximising	maximise	VERB
ejge-4290	346	23	top	top	ADJ
ejge-4290	346	24	marginal	marginal	ADJ
ejge-4290	346	25	tax	tax	NOUN
ejge-4290	346	26	rate	rate	NOUN
ejge-4290	346	27	.	.	PUNCT
ejge-4290	347	1	this	this	DET
ejge-4290	347	2	tax	tax	NOUN
ejge-4290	347	3	rate	rate	NOUN
ejge-4290	347	4	is	be	AUX
ejge-4290	347	5	optimal	optimal	ADJ
ejge-4290	347	6	if	if	SCONJ
ejge-4290	347	7	the	the	DET
ejge-4290	347	8	value	value	NOUN
ejge-4290	347	9	society	society	NOUN
ejge-4290	347	10	attaches	attach	VERB
ejge-4290	347	11	to	to	ADP
ejge-4290	347	12	an	an	DET
ejge-4290	347	13	additional	additional	ADJ
ejge-4290	347	14	dollar	dollar	NOUN
ejge-4290	347	15	kept	keep	VERB
ejge-4290	347	16	by	by	ADP
ejge-4290	347	17	a	a	DET
ejge-4290	347	18	top	top	ADJ
ejge-4290	347	19	earner	earner	NOUN
ejge-4290	347	20	is	be	AUX
ejge-4290	347	21	negligible	negligible	ADJ
ejge-4290	347	22	.	.	PUNCT
ejge-4290	348	1	if	if	SCONJ
ejge-4290	348	2	this	this	DET
ejge-4290	348	3	‘	'	PUNCT
ejge-4290	348	4	social	social	ADJ
ejge-4290	348	5	marginal	marginal	ADJ
ejge-4290	348	6	value	value	NOUN
ejge-4290	348	7	of	of	ADP
ejge-4290	348	8	income	income	NOUN
ejge-4290	348	9	’	'	PUNCT
ejge-4290	348	10	for	for	ADP
ejge-4290	348	11	high	high	ADJ
ejge-4290	348	12	earners	earner	NOUN
ejge-4290	348	13	(	(	PUNCT
ejge-4290	348	14	parameter	parameter	NOUN
ejge-4290	348	15	g	g	NOUN
ejge-4290	348	16	)	)	PUNCT
ejge-4290	348	17	is	be	AUX
ejge-4290	348	18	not	not	PART
ejge-4290	348	19	negligible	negligible	ADJ
ejge-4290	348	20	,	,	PUNCT
ejge-4290	348	21	it	it	PRON
ejge-4290	348	22	can	can	AUX
ejge-4290	348	23	be	be	AUX
ejge-4290	348	24	considered	consider	VERB
ejge-4290	348	25	as	as	ADP
ejge-4290	348	26	a	a	DET
ejge-4290	348	27	parameter	parameter	NOUN
ejge-4290	348	28	while	while	SCONJ
ejge-4290	348	29	the	the	DET
ejge-4290	348	30	optimal	optimal	ADJ
ejge-4290	348	31	top	top	ADJ
ejge-4290	348	32	marginal	marginal	ADJ
ejge-4290	348	33	tax	tax	NOUN
ejge-4290	348	34	rates	rate	NOUN
ejge-4290	348	35	can	can	AUX
ejge-4290	348	36	be	be	AUX
ejge-4290	348	37	calculated	calculate	VERB
ejge-4290	348	38	as	as	ADP
ejge-4290	348	39	a	a	DET
ejge-4290	348	40	function	function	NOUN
ejge-4290	348	41	of	of	ADP
ejge-4290	348	42	this	this	DET
ejge-4290	348	43	parameter	parameter	NOUN
ejge-4290	348	44	.	.	PUNCT
ejge-4290	349	1	according	accord	VERB
ejge-4290	349	2	to	to	ADP
ejge-4290	349	3	simulations	simulation	NOUN
ejge-4290	349	4	in	in	ADP
ejge-4290	349	5	this	this	DET
ejge-4290	349	6	paper	paper	NOUN
ejge-4290	349	7	,	,	PUNCT
ejge-4290	349	8	the	the	DET
ejge-4290	349	9	revenue	revenue	NOUN
ejge-4290	349	10	-	-	PUNCT
ejge-4290	349	11	maximising	maximise	VERB
ejge-4290	349	12	top	top	ADJ
ejge-4290	349	13	marginal	marginal	ADJ
ejge-4290	349	14	tax	tax	NOUN
ejge-4290	349	15	rate	rate	NOUN
ejge-4290	349	16	is	be	AUX
ejge-4290	349	17	about	about	ADV
ejge-4290	349	18	67	67	NUM
ejge-4290	349	19	percent	percent	NOUN
ejge-4290	349	20	in	in	ADP
ejge-4290	349	21	hungary	hungary	PROPN
ejge-4290	349	22	(	(	PUNCT
ejge-4290	349	23	including	include	VERB
ejge-4290	349	24	ssc	ssc	NOUN
ejge-4290	349	25	and	and	CCONJ
ejge-4290	349	26	consumption	consumption	NOUN
ejge-4290	349	27	taxes	taxis	NOUN
ejge-4290	349	28	)	)	PUNCT
ejge-4290	349	29	,	,	PUNCT
ejge-4290	349	30	consistent	consistent	ADJ
ejge-4290	349	31	with	with	ADP
ejge-4290	349	32	a	a	DET
ejge-4290	349	33	pit	pit	NOUN
ejge-4290	349	34	of	of	ADP
ejge-4290	349	35	about	about	ADV
ejge-4290	349	36	30	30	NUM
ejge-4290	349	37	percent	percent	NOUN
ejge-4290	349	38	(	(	PUNCT
ejge-4290	349	39	or	or	CCONJ
ejge-4290	349	40	40	40	NUM
ejge-4290	349	41	percent	percent	NOUN
ejge-4290	349	42	if	if	SCONJ
ejge-4290	349	43	pension	pension	NOUN
ejge-4290	349	44	contributions	contribution	NOUN
ejge-4290	349	45	were	be	AUX
ejge-4290	349	46	capped	cap	VERB
ejge-4290	349	47	)	)	PUNCT
ejge-4290	349	48	.	.	PUNCT
ejge-4290	350	1	the	the	DET
ejge-4290	350	2	actual	actual	ADJ
ejge-4290	350	3	top	top	ADJ
ejge-4290	350	4	marginal	marginal	ADJ
ejge-4290	350	5	pit	pit	NOUN
ejge-4290	350	6	rate	rate	NOUN
ejge-4290	350	7	is	be	AUX
ejge-4290	350	8	16	16	NUM
ejge-4290	350	9	percent	percent	NOUN
ejge-4290	350	10	in	in	ADP
ejge-4290	350	11	2013	2013	NUM
ejge-4290	350	12	.	.	PUNCT
ejge-4290	351	1	the	the	DET
ejge-4290	351	2	actual	actual	ADJ
ejge-4290	351	3	rate	rate	NOUN
ejge-4290	351	4	is	be	AUX
ejge-4290	351	5	lower	low	ADJ
ejge-4290	351	6	than	than	ADP
ejge-4290	351	7	the	the	DET
ejge-4290	351	8	optimal	optimal	ADJ
ejge-4290	351	9	top	top	ADJ
ejge-4290	351	10	marginal	marginal	ADJ
ejge-4290	351	11	tax	tax	NOUN
ejge-4290	351	12	rate	rate	NOUN
ejge-4290	351	13	under	under	ADP
ejge-4290	351	14	plausible	plausible	ADJ
ejge-4290	351	15	values	value	NOUN
ejge-4290	351	16	of	of	ADP
ejge-4290	351	17	parameter	parameter	NOUN
ejge-4290	351	18	g.	g.	PROPN
ejge-4290	352	1	a	a	DET
ejge-4290	352	2	number	number	NOUN
ejge-4290	352	3	of	of	ADP
ejge-4290	352	4	factors	factor	NOUN
ejge-4290	352	5	are	be	AUX
ejge-4290	352	6	discussed	discuss	VERB
ejge-4290	352	7	that	that	PRON
ejge-4290	352	8	could	could	AUX
ejge-4290	352	9	qualify	qualify	VERB
ejge-4290	352	10	or	or	CCONJ
ejge-4290	352	11	modify	modify	VERB
ejge-4290	352	12	the	the	DET
ejge-4290	352	13	baseline	baseline	NOUN
ejge-4290	352	14	results	result	NOUN
ejge-4290	352	15	.	.	PUNCT
ejge-4290	353	1	notably	notably	ADV
ejge-4290	353	2	,	,	PUNCT
ejge-4290	353	3	the	the	DET
ejge-4290	353	4	optimal	optimal	ADJ
ejge-4290	353	5	top	top	ADJ
ejge-4290	353	6	pit	pit	NOUN
ejge-4290	353	7	rate	rate	NOUN
ejge-4290	353	8	is	be	AUX
ejge-4290	353	9	higher	high	ADJ
ejge-4290	353	10	than	than	ADP
ejge-4290	353	11	in	in	ADP
ejge-4290	353	12	the	the	DET
ejge-4290	353	13	baseline	baseline	NOUN
ejge-4290	353	14	results	result	NOUN
ejge-4290	353	15	if	if	SCONJ
ejge-4290	353	16	the	the	DET
ejge-4290	353	17	income	income	NOUN
ejge-4290	353	18	effect	effect	NOUN
ejge-4290	353	19	is	be	AUX
ejge-4290	353	20	significant	significant	ADJ
ejge-4290	353	21	or	or	CCONJ
ejge-4290	353	22	if	if	SCONJ
ejge-4290	353	23	pension	pension	NOUN
ejge-4290	353	24	contributions	contribution	NOUN
ejge-4290	353	25	have	have	VERB
ejge-4290	353	26	a	a	DET
ejge-4290	353	27	strong	strong	ADJ
ejge-4290	353	28	link	link	NOUN
ejge-4290	353	29	to	to	ADP
ejge-4290	353	30	future	future	ADJ
ejge-4290	353	31	pension	pension	NOUN
ejge-4290	353	32	benefits	benefit	NOUN
ejge-4290	353	33	.	.	PUNCT
ejge-4290	354	1	in	in	ADP
ejge-4290	354	2	contrast	contrast	NOUN
ejge-4290	354	3	,	,	PUNCT
ejge-4290	354	4	the	the	DET
ejge-4290	354	5	optimal	optimal	ADJ
ejge-4290	354	6	top	top	ADJ
ejge-4290	354	7	pit	pit	NOUN
ejge-4290	354	8	rate	rate	NOUN
ejge-4290	354	9	is	be	AUX
ejge-4290	354	10	lower	low	ADJ
ejge-4290	354	11	than	than	ADP
ejge-4290	354	12	in	in	ADP
ejge-4290	354	13	the	the	DET
ejge-4290	354	14	baseline	baseline	NOUN
ejge-4290	354	15	results	result	NOUN
ejge-4290	354	16	if	if	SCONJ
ejge-4290	354	17	the	the	DET
ejge-4290	354	18	long	long	ADV
ejge-4290	354	19	-	-	PUNCT
ejge-4290	354	20	run	run	NOUN
ejge-4290	354	21	elasticity	elasticity	NOUN
ejge-4290	354	22	of	of	ADP
ejge-4290	354	23	taxable	taxable	ADJ
ejge-4290	354	24	income	income	NOUN
ejge-4290	354	25	is	be	AUX
ejge-4290	354	26	greater	great	ADJ
ejge-4290	354	27	than	than	ADP
ejge-4290	354	28	the	the	DET
ejge-4290	354	29	short	short	ADJ
ejge-4290	354	30	-	-	PUNCT
ejge-4290	354	31	run	run	NOUN
ejge-4290	354	32	elasticity	elasticity	NOUN
ejge-4290	354	33	about	about	ADP
ejge-4290	354	34	which	which	DET
ejge-4290	354	35	evidence	evidence	NOUN
ejge-4290	354	36	is	be	AUX
ejge-4290	354	37	available	available	ADJ
ejge-4290	354	38	,	,	PUNCT
ejge-4290	354	39	or	or	CCONJ
ejge-4290	354	40	if	if	SCONJ
ejge-4290	354	41	international	international	ADJ
ejge-4290	354	42	competition	competition	NOUN
ejge-4290	354	43	for	for	ADP
ejge-4290	354	44	talent	talent	NOUN
ejge-4290	354	45	is	be	AUX
ejge-4290	354	46	a	a	DET
ejge-4290	354	47	binding	bind	VERB
ejge-4290	354	48	constraint	constraint	NOUN
ejge-4290	354	49	for	for	ADP
ejge-4290	354	50	the	the	DET
ejge-4290	354	51	social	social	ADJ
ejge-4290	354	52	planner	planner	NOUN
ejge-4290	354	53	.	.	PUNCT
ejge-4290	355	1	references	reference	NOUN
ejge-4290	355	2	atkinson	atkinson	PROPN
ejge-4290	355	3	.	.	PUNCT
ejge-4290	356	1	anthony	anthony	PROPN
ejge-4290	356	2	b.	b.	PROPN
ejge-4290	356	3	(	(	PUNCT
ejge-4290	356	4	1990	1990	NUM
ejge-4290	356	5	)	)	PUNCT
ejge-4290	356	6	‘	'	PUNCT
ejge-4290	356	7	public	public	ADJ
ejge-4290	356	8	economics	economic	NOUN
ejge-4290	356	9	and	and	CCONJ
ejge-4290	356	10	the	the	DET
ejge-4290	356	11	economic	economic	ADJ
ejge-4290	356	12	public	public	NOUN
ejge-4290	356	13	’	'	PUNCT
ejge-4290	356	14	,	,	PUNCT
ejge-4290	356	15	european	european	PROPN
ejge-4290	356	16	economic	economic	ADJ
ejge-4290	356	17	review	review	NOUN
ejge-4290	356	18	34	34	NUM
ejge-4290	356	19	(	(	PUNCT
ejge-4290	356	20	7	7	NUM
ejge-4290	356	21	):	):	PUNCT
ejge-4290	356	22	225	225	NUM
ejge-4290	356	23	-	-	SYM
ejge-4290	356	24	248	248	NUM
ejge-4290	356	25	.	.	PUNCT
ejge-4290	357	1	bach	bach	PROPN
ejge-4290	357	2	,	,	PUNCT
ejge-4290	357	3	stefan	stefan	PROPN
ejge-4290	357	4	;	;	PUNCT
ejge-4290	357	5	corneo	corneo	NOUN
ejge-4290	357	6	,	,	PUNCT
ejge-4290	357	7	giacomo	giacomo	NOUN
ejge-4290	357	8	and	and	CCONJ
ejge-4290	357	9	viktor	viktor	NOUN
ejge-4290	357	10	steiner	steiner	NOUN
ejge-4290	357	11	(	(	PUNCT
ejge-4290	357	12	2012	2012	NUM
ejge-4290	357	13	)	)	PUNCT
ejge-4290	357	14	‘	'	PUNCT
ejge-4290	357	15	optimal	optimal	ADJ
ejge-4290	357	16	top	top	ADJ
ejge-4290	357	17	marginal	marginal	ADJ
ejge-4290	357	18	tax	tax	NOUN
ejge-4290	357	19	rates	rate	NOUN
ejge-4290	357	20	under	under	ADP
ejge-4290	357	21	income	income	NOUN
ejge-4290	357	22	splitting	splitting	NOUN
ejge-4290	357	23	for	for	ADP
ejge-4290	357	24	couples	couple	NOUN
ejge-4290	357	25	’	'	PUNCT
ejge-4290	357	26	,	,	PUNCT
ejge-4290	357	27	european	european	PROPN
ejge-4290	357	28	economic	economic	ADJ
ejge-4290	357	29	review	review	NOUN
ejge-4290	357	30	56(6	56(6	NUM
ejge-4290	357	31	):	):	PUNCT
ejge-4290	357	32	10551069	10551069	NUM
ejge-4290	357	33	.	.	PUNCT
ejge-4290	357	34	kiss	kiss	VERB
ejge-4290	357	35	●	●	PUNCT
ejge-4290	357	36	the	the	DET
ejge-4290	357	37	optimal	optimal	ADJ
ejge-4290	357	38	top	top	ADJ
ejge-4290	357	39	marginal	marginal	ADJ
ejge-4290	357	40	tax	tax	NOUN
ejge-4290	357	41	rate	rate	NOUN
ejge-4290	357	42	117	117	NUM
ejge-4290	357	43	bakos	bakos	NOUN
ejge-4290	357	44	,	,	PUNCT
ejge-4290	357	45	péter	péter	NOUN
ejge-4290	357	46	;	;	PUNCT
ejge-4290	357	47	benczúr	benczúr	NOUN
ejge-4290	357	48	,	,	PUNCT
ejge-4290	357	49	péter	péter	NOUN
ejge-4290	357	50	and	and	CCONJ
ejge-4290	357	51	dóra	dóra	ADJ
ejge-4290	357	52	benedek	benedek	NOUN
ejge-4290	357	53	(	(	PUNCT
ejge-4290	357	54	2008	2008	NUM
ejge-4290	357	55	)	)	PUNCT
ejge-4290	357	56	‘	'	PUNCT
ejge-4290	357	57	the	the	DET
ejge-4290	357	58	elasticity	elasticity	NOUN
ejge-4290	357	59	of	of	ADP
ejge-4290	357	60	taxable	taxable	ADJ
ejge-4290	357	61	income	income	NOUN
ejge-4290	357	62	:	:	PUNCT
ejge-4290	357	63	estimates	estimate	NOUN
ejge-4290	357	64	and	and	CCONJ
ejge-4290	357	65	flat	flat	ADJ
ejge-4290	357	66	tax	tax	NOUN
ejge-4290	357	67	predictions	prediction	NOUN
ejge-4290	357	68	using	use	VERB
ejge-4290	357	69	the	the	DET
ejge-4290	357	70	hungarian	hungarian	ADJ
ejge-4290	357	71	tax	tax	NOUN
ejge-4290	357	72	changes	change	NOUN
ejge-4290	357	73	in	in	ADP
ejge-4290	357	74	2005	2005	NUM
ejge-4290	357	75	’	'	PUNCT
ejge-4290	357	76	,	,	PUNCT
ejge-4290	357	77	mnb	mnb	VERB
ejge-4290	357	78	working	working	NOUN
ejge-4290	357	79	paper	paper	NOUN
ejge-4290	357	80	2008	2008	NUM
ejge-4290	358	1	no.7	no.7	PROPN
ejge-4290	358	2	.	.	PROPN
ejge-4290	358	3	benczúr	benczúr	PROPN
ejge-4290	358	4	,	,	PUNCT
ejge-4290	358	5	péter	péter	NOUN
ejge-4290	358	6	;	;	PUNCT
ejge-4290	358	7	kátay	kátay	NOUN
ejge-4290	358	8	,	,	PUNCT
ejge-4290	358	9	gábor	gábor	NOUN
ejge-4290	358	10	;	;	PUNCT
ejge-4290	358	11	kiss	kiss	PROPN
ejge-4290	358	12	,	,	PUNCT
ejge-4290	358	13	áron	áron	NOUN
ejge-4290	358	14	;	;	PUNCT
ejge-4290	358	15	reizer	reizer	NOUN
ejge-4290	358	16	,	,	PUNCT
ejge-4290	358	17	balázs	balázs	NOUN
ejge-4290	358	18	and	and	CCONJ
ejge-4290	358	19	szoboszlai	szoboszlai	PROPN
ejge-4290	358	20	mihály	mihály	PROPN
ejge-4290	358	21	(	(	PUNCT
ejge-4290	358	22	2011	2011	NUM
ejge-4290	358	23	)	)	PUNCT
ejge-4290	358	24	‘	'	PUNCT
ejge-4290	358	25	analysis	analysis	NOUN
ejge-4290	358	26	of	of	ADP
ejge-4290	358	27	changes	change	NOUN
ejge-4290	358	28	in	in	ADP
ejge-4290	358	29	the	the	DET
ejge-4290	358	30	tax	tax	NOUN
ejge-4290	358	31	and	and	CCONJ
ejge-4290	358	32	transfer	transfer	NOUN
ejge-4290	358	33	system	system	NOUN
ejge-4290	358	34	with	with	ADP
ejge-4290	358	35	a	a	DET
ejge-4290	358	36	behavioral	behavioral	ADJ
ejge-4290	358	37	microsimulation	microsimulation	NOUN
ejge-4290	358	38	model	model	NOUN
ejge-4290	358	39	’	'	PUNCT
ejge-4290	358	40	,	,	PUNCT
ejge-4290	358	41	mnb	mnb	VERB
ejge-4290	358	42	bulletin	bulletin	NOUN
ejge-4290	358	43	,	,	PUNCT
ejge-4290	358	44	october	october	PROPN
ejge-4290	358	45	2011	2011	NUM
ejge-4290	358	46	.	.	PUNCT
ejge-4290	359	1	benczúr	benczúr	NOUN
ejge-4290	359	2	,	,	PUNCT
ejge-4290	359	3	péter	péter	NOUN
ejge-4290	359	4	;	;	PUNCT
ejge-4290	359	5	kátay	kátay	NOUN
ejge-4290	359	6	,	,	PUNCT
ejge-4290	359	7	gábor	gábor	NOUN
ejge-4290	359	8	and	and	CCONJ
ejge-4290	359	9	áron	áron	NOUN
ejge-4290	359	10	kiss	kiss	NOUN
ejge-4290	359	11	(	(	PUNCT
ejge-4290	359	12	2012	2012	NUM
ejge-4290	359	13	)	)	PUNCT
ejge-4290	359	14	‘	'	PUNCT
ejge-4290	359	15	assessing	assess	VERB
ejge-4290	359	16	changes	change	NOUN
ejge-4290	359	17	of	of	ADP
ejge-4290	359	18	the	the	DET
ejge-4290	359	19	hungarian	hungarian	ADJ
ejge-4290	359	20	tax	tax	NOUN
ejge-4290	359	21	and	and	CCONJ
ejge-4290	359	22	transfer	transfer	NOUN
ejge-4290	359	23	system	system	NOUN
ejge-4290	359	24	:	:	PUNCT
ejge-4290	359	25	a	a	DET
ejge-4290	359	26	general	general	ADJ
ejge-4290	359	27	equilibrium	equilibrium	NOUN
ejge-4290	359	28	microsimulation	microsimulation	NOUN
ejge-4290	359	29	approach	approach	NOUN
ejge-4290	359	30	’	'	PUNCT
ejge-4290	359	31	,	,	PUNCT
ejge-4290	359	32	mnb	mnb	VERB
ejge-4290	359	33	working	work	VERB
ejge-4290	359	34	paper	paper	NOUN
ejge-4290	360	1	2012	2012	NUM
ejge-4290	360	2	no.7	no.7	PROPN
ejge-4290	360	3	.	.	PUNCT
ejge-4290	360	4	benczúr	benczúr	PROPN
ejge-4290	360	5	,	,	PUNCT
ejge-4290	360	6	péter	péter	NOUN
ejge-4290	360	7	;	;	PUNCT
ejge-4290	360	8	kiss	kiss	NOUN
ejge-4290	360	9	,	,	PUNCT
ejge-4290	360	10	áron	áron	NOUN
ejge-4290	360	11	and	and	CCONJ
ejge-4290	360	12	pálma	pálma	ADJ
ejge-4290	360	13	mosberger	mosberger	NOUN
ejge-4290	360	14	(	(	PUNCT
ejge-4290	360	15	2013	2013	NUM
ejge-4290	360	16	)	)	PUNCT
ejge-4290	360	17	‘	'	PUNCT
ejge-4290	360	18	the	the	DET
ejge-4290	360	19	elasticity	elasticity	NOUN
ejge-4290	360	20	of	of	ADP
ejge-4290	360	21	taxable	taxable	ADJ
ejge-4290	360	22	income	income	NOUN
ejge-4290	360	23	’	'	PUNCT
ejge-4290	360	24	,	,	PUNCT
ejge-4290	360	25	in	in	ADP
ejge-4290	360	26	k.	k.	PROPN
ejge-4290	360	27	fazekas	fazekas	PROPN
ejge-4290	360	28	,	,	PUNCT
ejge-4290	360	29	p.	p.	NOUN
ejge-4290	360	30	benczúr	benczúr	NOUN
ejge-4290	360	31	,	,	PUNCT
ejge-4290	360	32	and	and	CCONJ
ejge-4290	360	33	á	á	X
ejge-4290	360	34	.	.	PUNCT
ejge-4290	361	1	telegdy	telegdy	PROPN
ejge-4290	361	2	(	(	PUNCT
ejge-4290	361	3	eds	eds	PROPN
ejge-4290	361	4	)	)	PUNCT
ejge-4290	361	5	the	the	DET
ejge-4290	361	6	hungarian	hungarian	ADJ
ejge-4290	361	7	labour	labour	NOUN
ejge-4290	361	8	market	market	NOUN
ejge-4290	361	9	2013	2013	NUM
ejge-4290	361	10	,	,	PUNCT
ejge-4290	361	11	budapest	budapest	PROPN
ejge-4290	361	12	:	:	PUNCT
ejge-4290	361	13	hungarian	hungarian	ADJ
ejge-4290	361	14	academy	academy	NOUN
ejge-4290	361	15	of	of	ADP
ejge-4290	361	16	science	science	PROPN
ejge-4290	361	17	.	.	PUNCT
ejge-4290	362	1	brewer	brewer	PROPN
ejge-4290	362	2	,	,	PUNCT
ejge-4290	362	3	mike	mike	PROPN
ejge-4290	362	4	;	;	PUNCT
ejge-4290	362	5	saez	saez	PROPN
ejge-4290	362	6	,	,	PUNCT
ejge-4290	362	7	emmanuel	emmanuel	PROPN
ejge-4290	362	8	and	and	CCONJ
ejge-4290	362	9	andrew	andrew	PROPN
ejge-4290	362	10	shephard	shephard	PROPN
ejge-4290	362	11	(	(	PUNCT
ejge-4290	362	12	2010	2010	NUM
ejge-4290	362	13	)	)	PUNCT
ejge-4290	362	14	‘	'	PUNCT
ejge-4290	362	15	means	mean	NOUN
ejge-4290	362	16	-	-	PUNCT
ejge-4290	362	17	testing	testing	NOUN
ejge-4290	362	18	and	and	CCONJ
ejge-4290	362	19	tax	tax	NOUN
ejge-4290	362	20	rates	rate	NOUN
ejge-4290	362	21	on	on	ADP
ejge-4290	362	22	earnings	earning	NOUN
ejge-4290	362	23	’	'	PUNCT
ejge-4290	362	24	,	,	PUNCT
ejge-4290	362	25	in	in	ADP
ejge-4290	362	26	j.	j.	PROPN
ejge-4290	362	27	mirrlees	mirrlees	PROPN
ejge-4290	362	28	,	,	PUNCT
ejge-4290	362	29	s.	s.	PROPN
ejge-4290	362	30	adam	adam	PROPN
ejge-4290	362	31	,	,	PUNCT
ejge-4290	362	32	t.	t.	PROPN
ejge-4290	362	33	besley	besley	NOUN
ejge-4290	362	34	,	,	PUNCT
ejge-4290	362	35	r.	r.	PROPN
ejge-4290	362	36	blundell	blundell	PROPN
ejge-4290	362	37	,	,	PUNCT
ejge-4290	362	38	s.	s.	PROPN
ejge-4290	362	39	bond	bond	PROPN
ejge-4290	362	40	,	,	PUNCT
ejge-4290	362	41	r.	r.	PROPN
ejge-4290	362	42	chote	chote	PROPN
ejge-4290	362	43	,	,	PUNCT
ejge-4290	362	44	m.	m.	NOUN
ejge-4290	362	45	gammie	gammie	PROPN
ejge-4290	362	46	,	,	PUNCT
ejge-4290	362	47	p.	p.	PROPN
ejge-4290	362	48	johnson	johnson	PROPN
ejge-4290	362	49	,	,	PUNCT
ejge-4290	362	50	g.	g.	PROPN
ejge-4290	362	51	myles	myles	PROPN
ejge-4290	362	52	and	and	CCONJ
ejge-4290	362	53	j.	j.	PROPN
ejge-4290	362	54	poterba	poterba	PROPN
ejge-4290	362	55	(	(	PUNCT
ejge-4290	362	56	eds	ed	NOUN
ejge-4290	362	57	)	)	PUNCT
ejge-4290	362	58	dimensions	dimension	NOUN
ejge-4290	362	59	of	of	ADP
ejge-4290	362	60	tax	tax	NOUN
ejge-4290	362	61	design	design	NOUN
ejge-4290	362	62	:	:	PUNCT
ejge-4290	362	63	the	the	DET
ejge-4290	362	64	mirrlees	mirrlee	NOUN
ejge-4290	362	65	review	review	VERB
ejge-4290	362	66	,	,	PUNCT
ejge-4290	362	67	oxford	oxford	PROPN
ejge-4290	362	68	university	university	PROPN
ejge-4290	362	69	press	press	NOUN
ejge-4290	362	70	,	,	PUNCT
ejge-4290	362	71	pp	pp	ADJ
ejge-4290	362	72	.	.	PUNCT
ejge-4290	363	1	90	90	NUM
ejge-4290	363	2	-	-	SYM
ejge-4290	363	3	173	173	NUM
ejge-4290	363	4	.	.	PUNCT
ejge-4290	363	5	diamond	diamond	NOUN
ejge-4290	363	6	,	,	PUNCT
ejge-4290	363	7	peter	peter	PROPN
ejge-4290	363	8	(	(	PUNCT
ejge-4290	363	9	1998	1998	NUM
ejge-4290	363	10	)	)	PUNCT
ejge-4290	363	11	‘	'	PUNCT
ejge-4290	363	12	optimal	optimal	ADJ
ejge-4290	363	13	income	income	NOUN
ejge-4290	363	14	taxation	taxation	NOUN
ejge-4290	363	15	:	:	PUNCT
ejge-4290	363	16	an	an	DET
ejge-4290	363	17	example	example	NOUN
ejge-4290	363	18	with	with	ADP
ejge-4290	363	19	a	a	DET
ejge-4290	363	20	u	u	NOUN
ejge-4290	363	21	-	-	ADJ
ejge-4290	363	22	shaped	shape	VERB
ejge-4290	363	23	pattern	pattern	NOUN
ejge-4290	363	24	of	of	ADP
ejge-4290	363	25	optimal	optimal	ADJ
ejge-4290	363	26	marginal	marginal	ADJ
ejge-4290	363	27	tax	tax	NOUN
ejge-4290	363	28	rates	rate	NOUN
ejge-4290	363	29	’	'	PUNCT
ejge-4290	363	30	,	,	PUNCT
ejge-4290	363	31	american	american	PROPN
ejge-4290	363	32	economic	economic	PROPN
ejge-4290	363	33	review	review	PROPN
ejge-4290	363	34	61(1	61(1	NOUN
ejge-4290	363	35	):	):	PUNCT
ejge-4290	363	36	8	8	NUM
ejge-4290	363	37	-	-	SYM
ejge-4290	363	38	27	27	NUM
ejge-4290	363	39	.	.	PUNCT
ejge-4290	364	1	diamond	diamond	NOUN
ejge-4290	364	2	,	,	PUNCT
ejge-4290	364	3	peter	peter	PROPN
ejge-4290	364	4	and	and	CCONJ
ejge-4290	364	5	emmanuel	emmanuel	PROPN
ejge-4290	364	6	saez	saez	PROPN
ejge-4290	364	7	(	(	PUNCT
ejge-4290	364	8	2011	2011	NUM
ejge-4290	364	9	)	)	PUNCT
ejge-4290	364	10	‘	'	PUNCT
ejge-4290	364	11	the	the	DET
ejge-4290	364	12	case	case	NOUN
ejge-4290	364	13	for	for	ADP
ejge-4290	364	14	a	a	DET
ejge-4290	364	15	progressive	progressive	ADJ
ejge-4290	364	16	tax	tax	NOUN
ejge-4290	364	17	:	:	PUNCT
ejge-4290	364	18	from	from	ADP
ejge-4290	364	19	basic	basic	ADJ
ejge-4290	364	20	research	research	NOUN
ejge-4290	364	21	to	to	ADP
ejge-4290	364	22	policy	policy	NOUN
ejge-4290	364	23	recommendations	recommendation	NOUN
ejge-4290	364	24	’	'	PUNCT
ejge-4290	364	25	,	,	PUNCT
ejge-4290	364	26	journal	journal	NOUN
ejge-4290	364	27	of	of	ADP
ejge-4290	364	28	economic	economic	ADJ
ejge-4290	364	29	perspectives	perspective	NOUN
ejge-4290	364	30	25(4	25(4	NOUN
ejge-4290	364	31	):	):	PUNCT
ejge-4290	364	32	165	165	NUM
ejge-4290	364	33	-	-	SYM
ejge-4290	364	34	190	190	NUM
ejge-4290	364	35	.	.	PUNCT
ejge-4290	365	1	feldstein	feldstein	PROPN
ejge-4290	365	2	,	,	PUNCT
ejge-4290	365	3	martin	martin	PROPN
ejge-4290	365	4	(	(	PUNCT
ejge-4290	365	5	1995	1995	NUM
ejge-4290	365	6	)	)	PUNCT
ejge-4290	365	7	‘	'	PUNCT
ejge-4290	365	8	the	the	DET
ejge-4290	365	9	effect	effect	NOUN
ejge-4290	365	10	of	of	ADP
ejge-4290	365	11	marginal	marginal	ADJ
ejge-4290	365	12	tax	tax	NOUN
ejge-4290	365	13	rates	rate	NOUN
ejge-4290	365	14	on	on	ADP
ejge-4290	365	15	taxable	taxable	ADJ
ejge-4290	365	16	income	income	NOUN
ejge-4290	365	17	:	:	PUNCT
ejge-4290	365	18	a	a	DET
ejge-4290	365	19	panel	panel	NOUN
ejge-4290	365	20	study	study	NOUN
ejge-4290	365	21	of	of	ADP
ejge-4290	365	22	the	the	DET
ejge-4290	365	23	1986	1986	NUM
ejge-4290	365	24	tax	tax	NOUN
ejge-4290	365	25	reform	reform	NOUN
ejge-4290	365	26	act	act	PROPN
ejge-4290	365	27	’	'	PUNCT
ejge-4290	365	28	,	,	PUNCT
ejge-4290	365	29	journal	journal	NOUN
ejge-4290	365	30	of	of	ADP
ejge-4290	365	31	political	political	ADJ
ejge-4290	365	32	economy	economy	NOUN
ejge-4290	365	33	103(3	103(3	NUM
ejge-4290	365	34	):	):	PUNCT
ejge-4290	365	35	551	551	NUM
ejge-4290	365	36	-	-	SYM
ejge-4290	365	37	572	572	NUM
ejge-4290	365	38	.	.	PUNCT
ejge-4290	366	1	giertz	giertz	PROPN
ejge-4290	366	2	,	,	PUNCT
ejge-4290	366	3	seth	seth	PROPN
ejge-4290	366	4	h.	h.	PROPN
ejge-4290	366	5	(	(	PUNCT
ejge-4290	366	6	2004	2004	NUM
ejge-4290	366	7	)	)	PUNCT
ejge-4290	366	8	‘	'	PUNCT
ejge-4290	366	9	recent	recent	ADJ
ejge-4290	366	10	literature	literature	NOUN
ejge-4290	366	11	on	on	ADP
ejge-4290	366	12	taxable	taxable	ADJ
ejge-4290	366	13	-	-	PUNCT
ejge-4290	366	14	income	income	NOUN
ejge-4290	366	15	elasticities	elasticity	NOUN
ejge-4290	366	16	’	'	PUNCT
ejge-4290	366	17	,	,	PUNCT
ejge-4290	366	18	technical	technical	ADJ
ejge-4290	366	19	paper	paper	NOUN
ejge-4290	366	20	series	series	NOUN
ejge-4290	366	21	,	,	PUNCT
ejge-4290	366	22	congressional	congressional	ADJ
ejge-4290	366	23	budget	budget	NOUN
ejge-4290	366	24	office	office	NOUN
ejge-4290	366	25	,	,	PUNCT
ejge-4290	366	26	washington	washington	PROPN
ejge-4290	366	27	d.c	d.c	PROPN
ejge-4290	366	28	.	.	PROPN
ejge-4290	366	29	goolsbee	goolsbee	PROPN
ejge-4290	366	30	,	,	PUNCT
ejge-4290	366	31	austan	austan	PROPN
ejge-4290	366	32	(	(	PUNCT
ejge-4290	366	33	2000	2000	NUM
ejge-4290	366	34	)	)	PUNCT
ejge-4290	367	1	‘	'	PUNCT
ejge-4290	367	2	what	what	PRON
ejge-4290	367	3	happens	happen	VERB
ejge-4290	367	4	when	when	SCONJ
ejge-4290	367	5	you	you	PRON
ejge-4290	367	6	tax	tax	VERB
ejge-4290	367	7	the	the	DET
ejge-4290	367	8	rich	rich	ADJ
ejge-4290	367	9	?	?	PUNCT
ejge-4290	368	1	evidence	evidence	NOUN
ejge-4290	368	2	from	from	ADP
ejge-4290	368	3	executive	executive	ADJ
ejge-4290	368	4	compensation	compensation	NOUN
ejge-4290	368	5	’	'	PUNCT
ejge-4290	368	6	,	,	PUNCT
ejge-4290	368	7	journal	journal	NOUN
ejge-4290	368	8	of	of	ADP
ejge-4290	368	9	political	political	ADJ
ejge-4290	368	10	economy	economy	NOUN
ejge-4290	368	11	208(2	208(2	NUM
ejge-4290	368	12	):	):	PUNCT
ejge-4290	368	13	352	352	NUM
ejge-4290	368	14	-	-	SYM
ejge-4290	368	15	378	378	NUM
ejge-4290	368	16	.	.	PUNCT
ejge-4290	369	1	gruber	gruber	PROPN
ejge-4290	369	2	,	,	PUNCT
ejge-4290	369	3	jonathan	jonathan	PROPN
ejge-4290	369	4	and	and	CCONJ
ejge-4290	369	5	emmanuel	emmanuel	PROPN
ejge-4290	369	6	saez	saez	PROPN
ejge-4290	369	7	(	(	PUNCT
ejge-4290	369	8	2002	2002	NUM
ejge-4290	369	9	)	)	PUNCT
ejge-4290	369	10	‘	'	PUNCT
ejge-4290	369	11	the	the	DET
ejge-4290	369	12	elasticity	elasticity	NOUN
ejge-4290	369	13	of	of	ADP
ejge-4290	369	14	taxable	taxable	ADJ
ejge-4290	369	15	income	income	NOUN
ejge-4290	369	16	:	:	PUNCT
ejge-4290	369	17	evidence	evidence	NOUN
ejge-4290	369	18	and	and	CCONJ
ejge-4290	369	19	implications	implication	NOUN
ejge-4290	369	20	’	'	PUNCT
ejge-4290	369	21	,	,	PUNCT
ejge-4290	369	22	journal	journal	NOUN
ejge-4290	369	23	of	of	ADP
ejge-4290	369	24	public	public	ADJ
ejge-4290	369	25	economics	economic	NOUN
ejge-4290	369	26	84	84	NUM
ejge-4290	369	27	:	:	PUNCT
ejge-4290	369	28	1	1	NUM
ejge-4290	369	29	-	-	SYM
ejge-4290	369	30	32	32	NUM
ejge-4290	369	31	.	.	PUNCT
ejge-4290	370	1	kiss	kiss	PROPN
ejge-4290	370	2	,	,	PUNCT
ejge-4290	370	3	áron	áron	NOUN
ejge-4290	370	4	(	(	PUNCT
ejge-4290	370	5	2013	2013	NUM
ejge-4290	370	6	)	)	PUNCT
ejge-4290	370	7	‘	'	PUNCT
ejge-4290	370	8	developments	development	NOUN
ejge-4290	370	9	in	in	ADP
ejge-4290	370	10	the	the	DET
ejge-4290	370	11	theory	theory	NOUN
ejge-4290	370	12	of	of	ADP
ejge-4290	370	13	optimal	optimal	ADJ
ejge-4290	370	14	income	income	NOUN
ejge-4290	370	15	taxation	taxation	NOUN
ejge-4290	370	16	with	with	ADP
ejge-4290	370	17	applications	application	NOUN
ejge-4290	370	18	to	to	ADP
ejge-4290	370	19	the	the	DET
ejge-4290	370	20	hungarian	hungarian	ADJ
ejge-4290	370	21	tax	tax	NOUN
ejge-4290	370	22	system	system	NOUN
ejge-4290	370	23	’	'	PUNCT
ejge-4290	370	24	,	,	PUNCT
ejge-4290	370	25	discussion	discussion	NOUN
ejge-4290	370	26	papers	paper	NOUN
ejge-4290	370	27	of	of	ADP
ejge-4290	370	28	the	the	DET
ejge-4290	370	29	institute	institute	PROPN
ejge-4290	370	30	of	of	ADP
ejge-4290	370	31	economics	economic	NOUN
ejge-4290	370	32	,	,	PUNCT
ejge-4290	370	33	centre	centre	NOUN
ejge-4290	370	34	for	for	ADP
ejge-4290	370	35	economic	economic	ADJ
ejge-4290	370	36	and	and	CCONJ
ejge-4290	370	37	regional	regional	ADJ
ejge-4290	370	38	studies	study	NOUN
ejge-4290	370	39	,	,	PUNCT
ejge-4290	370	40	hungarian	hungarian	ADJ
ejge-4290	370	41	academy	academy	PROPN
ejge-4290	370	42	of	of	ADP
ejge-4290	370	43	sciences	sciences	PROPN
ejge-4290	370	44	,	,	PUNCT
ejge-4290	370	45	budapest	budapest	PROPN
ejge-4290	370	46	.	.	PUNCT
ejge-4290	371	1	kiss	kiss	PROPN
ejge-4290	371	2	,	,	PUNCT
ejge-4290	371	3	áron	áron	NOUN
ejge-4290	371	4	and	and	CCONJ
ejge-4290	371	5	pálma	pálma	ADJ
ejge-4290	371	6	mosberger	mosberger	NOUN
ejge-4290	371	7	(	(	PUNCT
ejge-4290	371	8	2011	2011	NUM
ejge-4290	371	9	)	)	PUNCT
ejge-4290	371	10	‘	'	PUNCT
ejge-4290	371	11	the	the	DET
ejge-4290	371	12	elasticity	elasticity	NOUN
ejge-4290	371	13	of	of	ADP
ejge-4290	371	14	taxable	taxable	ADJ
ejge-4290	371	15	income	income	NOUN
ejge-4290	371	16	of	of	ADP
ejge-4290	371	17	high	high	ADJ
ejge-4290	371	18	earners	earner	NOUN
ejge-4290	371	19	:	:	PUNCT
ejge-4290	371	20	evidence	evidence	NOUN
ejge-4290	371	21	from	from	ADP
ejge-4290	371	22	hungary	hungary	PROPN
ejge-4290	371	23	’	'	PUNCT
ejge-4290	371	24	,	,	PUNCT
ejge-4290	371	25	mnb	mnb	VERB
ejge-4290	371	26	working	working	NOUN
ejge-4290	371	27	paper	paper	NOUN
ejge-4290	371	28	2011	2011	NUM
ejge-4290	371	29	no	no	NOUN
ejge-4290	371	30	.	.	PROPN
ejge-4290	371	31	11	11	NUM
ejge-4290	371	32	.	.	PUNCT
ejge-4290	372	1	kleven	kleven	VERB
ejge-4290	372	2	,	,	PUNCT
ejge-4290	372	3	henrik	henrik	PROPN
ejge-4290	372	4	j.	j.	PROPN
ejge-4290	372	5	;	;	PUNCT
ejge-4290	372	6	landais	landais	PROPN
ejge-4290	372	7	,	,	PUNCT
ejge-4290	372	8	camille	camille	PROPN
ejge-4290	372	9	and	and	CCONJ
ejge-4290	372	10	emanuel	emanuel	PROPN
ejge-4290	372	11	saez	saez	PROPN
ejge-4290	372	12	(	(	PUNCT
ejge-4290	372	13	2010	2010	NUM
ejge-4290	372	14	)	)	PUNCT
ejge-4290	372	15	‘	'	PUNCT
ejge-4290	372	16	taxation	taxation	NOUN
ejge-4290	372	17	and	and	CCONJ
ejge-4290	372	18	international	international	ADJ
ejge-4290	372	19	migration	migration	NOUN
ejge-4290	372	20	of	of	ADP
ejge-4290	372	21	superstars	superstar	NOUN
ejge-4290	372	22	:	:	PUNCT
ejge-4290	372	23	evidence	evidence	NOUN
ejge-4290	372	24	from	from	ADP
ejge-4290	372	25	the	the	DET
ejge-4290	372	26	european	european	PROPN
ejge-4290	372	27	football	football	NOUN
ejge-4290	372	28	market	market	NOUN
ejge-4290	372	29	’	'	PUNCT
ejge-4290	372	30	,	,	PUNCT
ejge-4290	372	31	nber	nber	PROPN
ejge-4290	372	32	working	working	PROPN
ejge-4290	372	33	paper	paper	PROPN
ejge-4290	372	34	no	no	INTJ
ejge-4290	372	35	.	.	PROPN
ejge-4290	372	36	16545	16545	NUM
ejge-4290	372	37	.	.	PUNCT
ejge-4290	373	1	kleven	kleven	VERB
ejge-4290	373	2	,	,	PUNCT
ejge-4290	373	3	henrik	henrik	PROPN
ejge-4290	373	4	j.	j.	PROPN
ejge-4290	373	5	;	;	PUNCT
ejge-4290	373	6	landais	landais	PROPN
ejge-4290	373	7	,	,	PUNCT
ejge-4290	373	8	camille	camille	PROPN
ejge-4290	373	9	;	;	PUNCT
ejge-4290	373	10	saez	saez	PROPN
ejge-4290	373	11	,	,	PUNCT
ejge-4290	373	12	emanuel	emanuel	PROPN
ejge-4290	373	13	and	and	CCONJ
ejge-4290	373	14	esben	esben	PROPN
ejge-4290	373	15	a.	a.	PROPN
ejge-4290	373	16	schultz	schultz	PROPN
ejge-4290	373	17	(	(	PUNCT
ejge-4290	373	18	2013	2013	NUM
ejge-4290	373	19	)	)	PUNCT
ejge-4290	373	20	‘	'	PUNCT
ejge-4290	373	21	taxation	taxation	NOUN
ejge-4290	373	22	and	and	CCONJ
ejge-4290	373	23	international	international	ADJ
ejge-4290	373	24	migration	migration	NOUN
ejge-4290	373	25	of	of	ADP
ejge-4290	373	26	top	top	ADJ
ejge-4290	373	27	earners	earner	NOUN
ejge-4290	373	28	:	:	PUNCT
ejge-4290	373	29	evidence	evidence	NOUN
ejge-4290	373	30	from	from	ADP
ejge-4290	373	31	the	the	DET
ejge-4290	373	32	foreigner	foreigner	NOUN
ejge-4290	373	33	tax	tax	NOUN
ejge-4290	373	34	scheme	scheme	NOUN
ejge-4290	373	35	in	in	ADP
ejge-4290	373	36	denmark	denmark	NOUN
ejge-4290	373	37	’	'	PUNCT
ejge-4290	373	38	,	,	PUNCT
ejge-4290	373	39	nber	nber	PROPN
ejge-4290	373	40	working	working	PROPN
ejge-4290	373	41	paper	paper	PROPN
ejge-4290	373	42	no	no	INTJ
ejge-4290	373	43	.	.	PROPN
ejge-4290	373	44	18885	18885	NUM
ejge-4290	373	45	.	.	PUNCT
ejge-4290	374	1	mankiw	mankiw	PROPN
ejge-4290	374	2	,	,	PUNCT
ejge-4290	374	3	n.	n.	PROPN
ejge-4290	374	4	gregory	gregory	PROPN
ejge-4290	374	5	;	;	PUNCT
ejge-4290	374	6	weinzierl	weinzierl	PROPN
ejge-4290	374	7	,	,	PUNCT
ejge-4290	374	8	matthew	matthew	PROPN
ejge-4290	374	9	c.	c.	PROPN
ejge-4290	374	10	and	and	CCONJ
ejge-4290	374	11	danny	danny	PROPN
ejge-4290	374	12	yagan	yagan	PROPN
ejge-4290	374	13	(	(	PUNCT
ejge-4290	374	14	2009	2009	NUM
ejge-4290	374	15	)	)	PUNCT
ejge-4290	374	16	‘	'	PUNCT
ejge-4290	374	17	optimal	optimal	ADJ
ejge-4290	374	18	taxation	taxation	NOUN
ejge-4290	374	19	in	in	ADP
ejge-4290	374	20	theory	theory	NOUN
ejge-4290	374	21	and	and	CCONJ
ejge-4290	374	22	practice	practice	NOUN
ejge-4290	374	23	’	'	PUNCT
ejge-4290	374	24	,	,	PUNCT
ejge-4290	374	25	journal	journal	NOUN
ejge-4290	374	26	of	of	ADP
ejge-4290	374	27	economic	economic	ADJ
ejge-4290	374	28	perspectives	perspective	NOUN
ejge-4290	374	29	23(4	23(4	NUM
ejge-4290	374	30	):	):	PUNCT
ejge-4290	374	31	147	147	NUM
ejge-4290	374	32	-	-	SYM
ejge-4290	374	33	74	74	NUM
ejge-4290	374	34	.	.	PUNCT
ejge-4290	375	1	mirrlees	mirrlee	NOUN
ejge-4290	375	2	,	,	PUNCT
ejge-4290	375	3	james	james	PROPN
ejge-4290	375	4	a.	a.	PROPN
ejge-4290	375	5	(	(	PUNCT
ejge-4290	375	6	1971	1971	NUM
ejge-4290	375	7	)	)	PUNCT
ejge-4290	375	8	‘	'	PUNCT
ejge-4290	375	9	an	an	DET
ejge-4290	375	10	exploration	exploration	NOUN
ejge-4290	375	11	in	in	ADP
ejge-4290	375	12	the	the	DET
ejge-4290	375	13	theory	theory	NOUN
ejge-4290	375	14	of	of	ADP
ejge-4290	375	15	optimal	optimal	ADJ
ejge-4290	375	16	income	income	NOUN
ejge-4290	375	17	taxation	taxation	NOUN
ejge-4290	375	18	’	'	PUNCT
ejge-4290	375	19	,	,	PUNCT
ejge-4290	375	20	review	review	NOUN
ejge-4290	375	21	of	of	ADP
ejge-4290	375	22	economic	economic	ADJ
ejge-4290	375	23	studies	study	NOUN
ejge-4290	375	24	38(2	38(2	NUM
ejge-4290	375	25	):	):	PUNCT
ejge-4290	375	26	175	175	NUM
ejge-4290	375	27	-	-	SYM
ejge-4290	375	28	208	208	NUM
ejge-4290	375	29	.	.	PUNCT
ejge-4290	376	1	riihelä	riihelä	VERB
ejge-4290	376	2	,	,	PUNCT
ejge-4290	376	3	marja	marja	PROPN
ejge-4290	376	4	;	;	PUNCT
ejge-4290	376	5	sullström	sullström	ADV
ejge-4290	376	6	,	,	PUNCT
ejge-4290	376	7	risto	risto	NOUN
ejge-4290	376	8	and	and	CCONJ
ejge-4290	376	9	matti	matti	PROPN
ejge-4290	376	10	tuomala	tuomala	PROPN
ejge-4290	376	11	(	(	PUNCT
ejge-4290	376	12	2013	2013	NUM
ejge-4290	376	13	)	)	PUNCT
ejge-4290	376	14	‘	'	PUNCT
ejge-4290	376	15	top	top	ADJ
ejge-4290	376	16	incomes	income	NOUN
ejge-4290	376	17	and	and	CCONJ
ejge-4290	376	18	top	top	ADJ
ejge-4290	376	19	tax	tax	NOUN
ejge-4290	376	20	rates	rate	NOUN
ejge-4290	376	21	:	:	PUNCT
ejge-4290	376	22	implications	implication	NOUN
ejge-4290	376	23	for	for	ADP
ejge-4290	376	24	optimal	optimal	ADJ
ejge-4290	376	25	taxation	taxation	NOUN
ejge-4290	376	26	of	of	ADP
ejge-4290	376	27	top	top	ADJ
ejge-4290	376	28	incomes	income	NOUN
ejge-4290	376	29	in	in	ADP
ejge-4290	376	30	finland	finland	PROPN
ejge-4290	376	31	’	'	PUNCT
ejge-4290	376	32	,	,	PUNCT
ejge-4290	376	33	tampere	tampere	PROPN
ejge-4290	376	34	economic	economic	ADJ
ejge-4290	376	35	working	working	PROPN
ejge-4290	376	36	paper	paper	PROPN
ejge-4290	376	37	series	series	PROPN
ejge-4290	376	38	no	no	PROPN
ejge-4290	376	39	.	.	PROPN
ejge-4290	376	40	88	88	NUM
ejge-4290	376	41	.	.	PUNCT
ejge-4290	377	1	european	european	PROPN
ejge-4290	377	2	journal	journal	PROPN
ejge-4290	377	3	of	of	ADP
ejge-4290	377	4	government	government	NOUN
ejge-4290	377	5	and	and	CCONJ
ejge-4290	377	6	economics	economic	NOUN
ejge-4290	377	7	2(2	2(2	NUM
ejge-4290	377	8	)	)	PUNCT
ejge-4290	377	9	118	118	NUM
ejge-4290	377	10	saez	saez	PROPN
ejge-4290	377	11	,	,	PUNCT
ejge-4290	377	12	emmanuel	emmanuel	PROPN
ejge-4290	377	13	(	(	PUNCT
ejge-4290	377	14	2001	2001	NUM
ejge-4290	377	15	)	)	PUNCT
ejge-4290	377	16	‘	'	PUNCT
ejge-4290	377	17	using	use	VERB
ejge-4290	377	18	elasticities	elasticity	NOUN
ejge-4290	377	19	to	to	PART
ejge-4290	377	20	derive	derive	VERB
ejge-4290	377	21	optimal	optimal	ADJ
ejge-4290	377	22	income	income	NOUN
ejge-4290	377	23	tax	tax	NOUN
ejge-4290	377	24	rates	rate	NOUN
ejge-4290	377	25	’	'	PUNCT
ejge-4290	377	26	,	,	PUNCT
ejge-4290	377	27	review	review	NOUN
ejge-4290	377	28	of	of	ADP
ejge-4290	377	29	economic	economic	ADJ
ejge-4290	377	30	studies	study	NOUN
ejge-4290	377	31	68(1	68(1	NOUN
ejge-4290	377	32	):	):	PUNCT
ejge-4290	377	33	205	205	NUM
ejge-4290	377	34	-	-	SYM
ejge-4290	377	35	229	229	NUM
ejge-4290	377	36	.	.	PUNCT
ejge-4290	378	1	saez	saez	PROPN
ejge-4290	378	2	,	,	PUNCT
ejge-4290	378	3	emmanuel	emmanuel	PROPN
ejge-4290	378	4	;	;	PUNCT
ejge-4290	378	5	slemrod	slemrod	PROPN
ejge-4290	378	6	,	,	PUNCT
ejge-4290	378	7	joel	joel	PROPN
ejge-4290	378	8	b.	b.	PROPN
ejge-4290	378	9	and	and	CCONJ
ejge-4290	378	10	seth	seth	PROPN
ejge-4290	378	11	h.	h.	PROPN
ejge-4290	378	12	giertz	giertz	PROPN
ejge-4290	378	13	(	(	PUNCT
ejge-4290	378	14	2012	2012	NUM
ejge-4290	378	15	)	)	PUNCT
ejge-4290	378	16	‘	'	PUNCT
ejge-4290	378	17	the	the	DET
ejge-4290	378	18	elasticity	elasticity	NOUN
ejge-4290	378	19	of	of	ADP
ejge-4290	378	20	taxable	taxable	ADJ
ejge-4290	378	21	income	income	NOUN
ejge-4290	378	22	with	with	ADP
ejge-4290	378	23	respect	respect	NOUN
ejge-4290	378	24	to	to	ADP
ejge-4290	378	25	marginal	marginal	ADJ
ejge-4290	378	26	tax	tax	NOUN
ejge-4290	378	27	rates	rate	NOUN
ejge-4290	378	28	:	:	PUNCT
ejge-4290	378	29	a	a	DET
ejge-4290	378	30	critical	critical	ADJ
ejge-4290	378	31	review	review	NOUN
ejge-4290	378	32	’	'	PUNCT
ejge-4290	378	33	,	,	PUNCT
ejge-4290	378	34	journal	journal	NOUN
ejge-4290	378	35	of	of	ADP
ejge-4290	378	36	economic	economic	PROPN
ejge-4290	378	37	literature	literature	PROPN
ejge-4290	378	38	50(1	50(1	NUM
ejge-4290	378	39	):	):	PUNCT
ejge-4290	378	40	3	3	NUM
ejge-4290	378	41	-	-	SYM
ejge-4290	378	42	50	50	NUM
ejge-4290	378	43	.	.	PUNCT
ejge-4290	379	1	appendix	appendix	ADJ
ejge-4290	379	2	table	table	NOUN
ejge-4290	379	3	a1	a1	NOUN
ejge-4290	379	4	.	.	PUNCT
ejge-4290	380	1	actual	actual	ADJ
ejge-4290	380	2	top	top	ADJ
ejge-4290	380	3	tax	tax	NOUN
ejge-4290	380	4	rates	rate	NOUN
ejge-4290	380	5	in	in	ADP
ejge-4290	380	6	hungary	hungary	PROPN
ejge-4290	380	7	,	,	PUNCT
ejge-4290	380	8	2005	2005	NUM
ejge-4290	380	9	-	-	SYM
ejge-4290	380	10	2013	2013	NUM
ejge-4290	380	11	2013	2013	NUM
ejge-4290	380	12	*	*	SYM
ejge-4290	380	13	2012	2012	NUM
ejge-4290	380	14	*	*	SYM
ejge-4290	380	15	2011	2011	NUM
ejge-4290	380	16	*	*	SYM
ejge-4290	380	17	2010	2010	NUM
ejge-4290	380	18	2008	2008	NUM
ejge-4290	380	19	2005	2005	NUM
ejge-4290	380	20	top	top	ADJ
ejge-4290	380	21	pit	pit	NOUN
ejge-4290	380	22	rate	rate	NOUN
ejge-4290	380	23	16.0	16.0	NUM
ejge-4290	380	24	%	%	NOUN
ejge-4290	380	25	20.3	20.3	NUM
ejge-4290	380	26	%	%	NOUN
ejge-4290	380	27	20.3	20.3	NUM
ejge-4290	380	28	%	%	NOUN
ejge-4290	380	29	40.6	40.6	NUM
ejge-4290	380	30	%	%	NOUN
ejge-4290	380	31	40.0	40.0	NUM
ejge-4290	380	32	%	%	NOUN
ejge-4290	380	33	36.0	36.0	NUM
ejge-4290	380	34	%	%	NOUN
ejge-4290	380	35	employee	employee	NOUN
ejge-4290	380	36	pension	pension	NOUN
ejge-4290	380	37	contributions	contribution	NOUN
ejge-4290	380	38	10.0	10.0	NUM
ejge-4290	380	39	%	%	NOUN
ejge-4290	380	40	10.0	10.0	NUM
ejge-4290	380	41	%	%	NOUN
ejge-4290	380	42	10.0	10.0	NUM
ejge-4290	380	43	%	%	NOUN
ejge-4290	380	44	9.5	9.5	NUM
ejge-4290	380	45	%	%	NOUN
ejge-4290	380	46	9.5	9.5	NUM
ejge-4290	380	47	%	%	NOUN
ejge-4290	380	48	8.5	8.5	NUM
ejge-4290	380	49	%	%	NOUN
ejge-4290	380	50	employee	employee	NOUN
ejge-4290	380	51	health	health	NOUN
ejge-4290	380	52	contributions	contribution	NOUN
ejge-4290	380	53	8.5	8.5	NUM
ejge-4290	380	54	%	%	NOUN
ejge-4290	380	55	8.5	8.5	NUM
ejge-4290	380	56	%	%	NOUN
ejge-4290	380	57	7.5	7.5	NUM
ejge-4290	380	58	%	%	NOUN
ejge-4290	380	59	7.5	7.5	NUM
ejge-4290	380	60	%	%	NOUN
ejge-4290	380	61	6.0	6.0	NUM
ejge-4290	380	62	%	%	NOUN
ejge-4290	380	63	4.0	4.0	NUM
ejge-4290	380	64	%	%	NOUN
ejge-4290	380	65	employer	employer	NOUN
ejge-4290	380	66	contributions	contribution	NOUN
ejge-4290	380	67	27.0	27.0	NUM
ejge-4290	380	68	%	%	NOUN
ejge-4290	380	69	27.0	27.0	NUM
ejge-4290	380	70	%	%	NOUN
ejge-4290	380	71	27.0	27.0	NUM
ejge-4290	380	72	%	%	NOUN
ejge-4290	380	73	27.0	27.0	NUM
ejge-4290	380	74	%	%	NOUN
ejge-4290	380	75	32.0	32.0	NUM
ejge-4290	380	76	%	%	NOUN
ejge-4290	380	77	32.0	32.0	NUM
ejge-4290	380	78	%	%	NOUN
ejge-4290	380	79	effective	effective	ADJ
ejge-4290	380	80	consumption	consumption	NOUN
ejge-4290	380	81	tax	tax	NOUN
ejge-4290	380	82	ratea	ratea	NOUN
ejge-4290	380	83	15.9	15.9	NUM
ejge-4290	380	84	%	%	NOUN
ejge-4290	380	85	15.9	15.9	NUM
ejge-4290	380	86	%	%	NOUN
ejge-4290	380	87	15.9	15.9	NUM
ejge-4290	380	88	%	%	NOUN
ejge-4290	380	89	15.9	15.9	NUM
ejge-4290	380	90	%	%	NOUN
ejge-4290	380	91	15.1	15.1	NUM
ejge-4290	380	92	%	%	NOUN
ejge-4290	380	93	14.8	14.8	NUM
ejge-4290	380	94	%	%	NOUN
ejge-4290	380	95	actual	actual	ADJ
ejge-4290	380	96	top	top	ADJ
ejge-4290	380	97	tax	tax	NOUN
ejge-4290	380	98	rate	rate	NOUN
ejge-4290	380	99	(	(	PUNCT
ejge-4290	380	100	above	above	ADP
ejge-4290	380	101	pension	pension	NOUN
ejge-4290	380	102	contrib	contrib	PROPN
ejge-4290	380	103	.	.	PROPN
ejge-4290	380	104	ceiling)b	ceiling)b	PROPN
ejge-4290	381	1	56.6	56.6	NUM
ejge-4290	381	2	%	%	NOUN
ejge-4290	381	3	52.9	52.9	NUM
ejge-4290	381	4	%	%	NOUN
ejge-4290	381	5	52.2	52.2	NUM
ejge-4290	381	6	%	%	NOUN
ejge-4290	381	7	65.7	65.7	NUM
ejge-4290	381	8	%	%	NOUN
ejge-4290	381	9	65.3	65.3	NUM
ejge-4290	381	10	%	%	NOUN
ejge-4290	381	11	61.3	61.3	NUM
ejge-4290	381	12	%	%	NOUN
ejge-4290	381	13	actual	actual	ADJ
ejge-4290	381	14	top	top	ADJ
ejge-4290	381	15	tax	tax	NOUN
ejge-4290	381	16	rate	rate	NOUN
ejge-4290	381	17	(	(	PUNCT
ejge-4290	381	18	below	below	ADP
ejge-4290	381	19	pension	pension	NOUN
ejge-4290	381	20	contrib	contrib	PROPN
ejge-4290	381	21	.	.	PROPN
ejge-4290	381	22	ceiling	ceiling	PROPN
ejge-4290	381	23	)	)	PUNCT
ejge-4290	381	24	56.6	56.6	NUM
ejge-4290	381	25	%	%	NOUN
ejge-4290	381	26	59.5	59.5	NUM
ejge-4290	381	27	%	%	NOUN
ejge-4290	381	28	58.8	58.8	NUM
ejge-4290	381	29	%	%	NOUN
ejge-4290	381	30	72.0	72.0	NUM
ejge-4290	381	31	%	%	NOUN
ejge-4290	381	32	68.8	68.8	NUM
ejge-4290	381	33	%	%	NOUN
ejge-4290	381	34	66.8	66.8	NUM
ejge-4290	381	35	%	%	NOUN
ejge-4290	381	36	theoretical	theoretical	ADJ
ejge-4290	381	37	optimal	optimal	ADJ
ejge-4290	381	38	top	top	ADJ
ejge-4290	381	39	tax	tax	NOUN
ejge-4290	381	40	rate	rate	NOUN
ejge-4290	381	41	(	(	PUNCT
ejge-4290	381	42	g	g	NOUN
ejge-4290	381	43	=	=	SYM
ejge-4290	381	44	0	0	NUM
ejge-4290	381	45	)	)	PUNCT
ejge-4290	381	46	66.7	66.7	NUM
ejge-4290	381	47	%	%	NOUN
ejge-4290	381	48	66.7	66.7	NUM
ejge-4290	381	49	%	%	NOUN
ejge-4290	381	50	66.7	66.7	NUM
ejge-4290	381	51	%	%	NOUN
ejge-4290	381	52	66.7	66.7	NUM
ejge-4290	381	53	%	%	NOUN
ejge-4290	381	54	66.7	66.7	NUM
ejge-4290	381	55	%	%	NOUN
ejge-4290	381	56	66.7	66.7	NUM
ejge-4290	381	57	%	%	NOUN
ejge-4290	381	58	a	a	DET
ejge-4290	381	59	the	the	DET
ejge-4290	381	60	effective	effective	ADJ
ejge-4290	381	61	tax	tax	NOUN
ejge-4290	381	62	rate	rate	NOUN
ejge-4290	381	63	on	on	ADP
ejge-4290	381	64	consumption	consumption	NOUN
ejge-4290	381	65	was	be	AUX
ejge-4290	381	66	calculated	calculate	VERB
ejge-4290	381	67	as	as	ADP
ejge-4290	381	68	tax	tax	NOUN
ejge-4290	381	69	revenue	revenue	NOUN
ejge-4290	381	70	from	from	ADP
ejge-4290	381	71	consumption	consumption	NOUN
ejge-4290	381	72	taxes	taxis	NOUN
ejge-4290	381	73	(	(	PUNCT
ejge-4290	381	74	vat	vat	NOUN
ejge-4290	381	75	,	,	PUNCT
ejge-4290	381	76	excise	excise	NOUN
ejge-4290	381	77	taxes	taxis	NOUN
ejge-4290	381	78	and	and	CCONJ
ejge-4290	381	79	other	other	ADJ
ejge-4290	381	80	,	,	PUNCT
ejge-4290	381	81	minor	minor	ADJ
ejge-4290	381	82	taxes	taxis	NOUN
ejge-4290	381	83	)	)	PUNCT
ejge-4290	381	84	divided	divide	VERB
ejge-4290	381	85	by	by	ADP
ejge-4290	381	86	total	total	ADJ
ejge-4290	381	87	household	household	NOUN
ejge-4290	381	88	consumption	consumption	NOUN
ejge-4290	381	89	.	.	PUNCT
ejge-4290	382	1	for	for	ADP
ejge-4290	382	2	the	the	DET
ejge-4290	382	3	years	year	NOUN
ejge-4290	382	4	2011	2011	NUM
ejge-4290	382	5	to	to	ADP
ejge-4290	382	6	2013	2013	NUM
ejge-4290	382	7	the	the	DET
ejge-4290	382	8	empirical	empirical	ADJ
ejge-4290	382	9	effective	effective	ADJ
ejge-4290	382	10	consumption	consumption	NOUN
ejge-4290	382	11	tax	tax	NOUN
ejge-4290	382	12	was	be	AUX
ejge-4290	382	13	not	not	PART
ejge-4290	382	14	known	know	VERB
ejge-4290	382	15	at	at	ADP
ejge-4290	382	16	the	the	DET
ejge-4290	382	17	time	time	NOUN
ejge-4290	382	18	of	of	ADP
ejge-4290	382	19	writing	writing	NOUN
ejge-4290	382	20	.	.	PUNCT
ejge-4290	383	1	thus	thus	ADV
ejge-4290	383	2	for	for	ADP
ejge-4290	383	3	these	these	DET
ejge-4290	383	4	years	year	NOUN
ejge-4290	383	5	the	the	DET
ejge-4290	383	6	value	value	NOUN
ejge-4290	383	7	for	for	ADP
ejge-4290	383	8	2010	2010	NUM
ejge-4290	383	9	was	be	AUX
ejge-4290	383	10	used	use	VERB
ejge-4290	383	11	.	.	PUNCT
ejge-4290	384	1	b	b	X
ejge-4290	384	2	until	until	ADP
ejge-4290	384	3	2013	2013	NUM
ejge-4290	384	4	,	,	PUNCT
ejge-4290	384	5	high	high	ADJ
ejge-4290	384	6	-	-	PUNCT
ejge-4290	384	7	income	income	NOUN
ejge-4290	384	8	individuals	individual	NOUN
ejge-4290	384	9	did	do	AUX
ejge-4290	384	10	not	not	PART
ejge-4290	384	11	pay	pay	VERB
ejge-4290	384	12	employee	employee	NOUN
ejge-4290	384	13	pension	pension	NOUN
ejge-4290	384	14	contributions	contribution	NOUN
ejge-4290	384	15	on	on	ADP
ejge-4290	384	16	income	income	NOUN
ejge-4290	384	17	exceeding	exceed	VERB
ejge-4290	384	18	the	the	DET
ejge-4290	384	19	pension	pension	NOUN
ejge-4290	384	20	contribution	contribution	NOUN
ejge-4290	384	21	ceiling	ceiling	NOUN
ejge-4290	384	22	(	(	PUNCT
ejge-4290	384	23	employer	employer	NOUN
ejge-4290	384	24	contributions	contribution	NOUN
ejge-4290	384	25	have	have	AUX
ejge-4290	384	26	not	not	PART
ejge-4290	384	27	been	be	AUX
ejge-4290	384	28	capped	cap	VERB
ejge-4290	384	29	)	)	PUNCT
ejge-4290	384	30	.	.	PUNCT
ejge-4290	385	1	thus	thus	ADV
ejge-4290	385	2	here	here	ADV
ejge-4290	385	3	only	only	ADV
ejge-4290	385	4	the	the	DET
ejge-4290	385	5	health	health	NOUN
ejge-4290	385	6	-	-	PUNCT
ejge-4290	385	7	care	care	NOUN
ejge-4290	385	8	contributions	contribution	NOUN
ejge-4290	385	9	were	be	AUX
ejge-4290	385	10	accounted	account	VERB
ejge-4290	385	11	on	on	ADP
ejge-4290	385	12	the	the	DET
ejge-4290	385	13	employee	employee	NOUN
ejge-4290	385	14	side	side	NOUN
ejge-4290	385	15	until	until	ADP
ejge-4290	385	16	2013	2013	NUM
ejge-4290	385	17	.	.	PUNCT
ejge-4290	386	1	the	the	DET
ejge-4290	386	2	employee	employee	NOUN
ejge-4290	386	3	pension	pension	NOUN
ejge-4290	386	4	contribution	contribution	NOUN
ejge-4290	386	5	ceiling	ceiling	NOUN
ejge-4290	386	6	was	be	AUX
ejge-4290	386	7	abolished	abolish	VERB
ejge-4290	386	8	effective	effective	ADJ
ejge-4290	386	9	2013	2013	NUM
ejge-4290	386	10	.	.	PUNCT
ejge-4290	387	1	figure	figure	NOUN
ejge-4290	387	2	a1	a1	PROPN
ejge-4290	387	3	.	.	PUNCT
ejge-4290	388	1	marginal	marginal	ADJ
ejge-4290	388	2	effective	effective	ADJ
ejge-4290	388	3	tax	tax	NOUN
ejge-4290	388	4	rates	rate	NOUN
ejge-4290	388	5	(	(	PUNCT
ejge-4290	388	6	metr	metr	PROPN
ejge-4290	388	7	)	)	PUNCT
ejge-4290	388	8	at	at	ADP
ejge-4290	388	9	high	high	ADJ
ejge-4290	388	10	incomes	income	NOUN
ejge-4290	388	11	in	in	ADP
ejge-4290	388	12	hungary	hungary	PROPN
ejge-4290	388	13	,	,	PUNCT
ejge-4290	388	14	2005	2005	NUM
ejge-4290	388	15	—	—	PUNCT
ejge-4290	388	16	2013	2013	NUM
ejge-4290	388	17	note	note	NOUN
ejge-4290	388	18	:	:	PUNCT
ejge-4290	388	19	marginal	marginal	ADJ
ejge-4290	388	20	effective	effective	ADJ
ejge-4290	388	21	tax	tax	NOUN
ejge-4290	388	22	rates	rate	NOUN
ejge-4290	388	23	in	in	ADP
ejge-4290	388	24	this	this	DET
ejge-4290	388	25	figure	figure	NOUN
ejge-4290	388	26	are	be	AUX
ejge-4290	388	27	consistent	consistent	ADJ
ejge-4290	388	28	with	with	ADP
ejge-4290	388	29	the	the	DET
ejge-4290	388	30	calculations	calculation	NOUN
ejge-4290	388	31	of	of	ADP
ejge-4290	388	32	the	the	DET
ejge-4290	388	33	rest	rest	NOUN
ejge-4290	388	34	of	of	ADP
ejge-4290	388	35	the	the	DET
ejge-4290	388	36	paper	paper	NOUN
ejge-4290	388	37	:	:	PUNCT
ejge-4290	388	38	they	they	PRON
ejge-4290	388	39	take	take	VERB
ejge-4290	388	40	into	into	ADP
ejge-4290	388	41	account	account	NOUN
ejge-4290	388	42	social	social	ADJ
ejge-4290	388	43	security	security	NOUN
ejge-4290	388	44	contributions	contribution	NOUN
ejge-4290	388	45	as	as	ADV
ejge-4290	388	46	well	well	ADV
ejge-4290	388	47	as	as	ADP
ejge-4290	388	48	the	the	DET
ejge-4290	388	49	effective	effective	ADJ
ejge-4290	388	50	consumption	consumption	NOUN
ejge-4290	388	51	tax	tax	NOUN
ejge-4290	388	52	rate	rate	NOUN
ejge-4290	388	53	.	.	PUNCT