id	sid	tid	token	lemma	pos
ejge-5478	1	1	restructuring	restructure	VERB
ejge-5478	1	2	the	the	DET
ejge-5478	1	3	european	european	ADJ
ejge-5478	1	4	vat	vat	NOUN
ejge-5478	1	5	tax	tax	NOUN
ejge-5478	1	6	system	system	NOUN
ejge-5478	1	7	:	:	PUNCT
ejge-5478	1	8	advantages	advantage	NOUN
ejge-5478	1	9	and	and	CCONJ
ejge-5478	1	10	disadvantages	disadvantage	NOUN
ejge-5478	1	11	of	of	ADP
ejge-5478	1	12	the	the	DET
ejge-5478	1	13	adoption	adoption	NOUN
ejge-5478	1	14	of	of	ADP
ejge-5478	1	15	a	a	DET
ejge-5478	1	16	single	single	ADJ
ejge-5478	1	17	-	-	PUNCT
ejge-5478	1	18	rate	rate	NOUN
ejge-5478	1	19	model	model	NOUN
ejge-5478	1	20	a	a	DET
ejge-5478	1	21	study	study	NOUN
ejge-5478	1	22	based	base	VERB
ejge-5478	1	23	on	on	ADP
ejge-5478	1	24	the	the	DET
ejge-5478	1	25	portuguese	portuguese	ADJ
ejge-5478	1	26	case	case	NOUN
ejge-5478	1	27	vol.8	vol.8	PROPN
ejge-5478	1	28	•	•	NUM
ejge-5478	1	29	no.2	no.2	PROPN
ejge-5478	1	30	2019	2019	NUM
ejge-5478	1	31	issn	issn	PROPN
ejge-5478	1	32	:	:	PUNCT
ejge-5478	1	33	2254	2254	NUM
ejge-5478	1	34	-	-	SYM
ejge-5478	1	35	7088	7088	NUM
ejge-5478	1	36	european	european	ADJ
ejge-5478	1	37	journal	journal	NOUN
ejge-5478	1	38	of	of	ADP
ejge-5478	1	39	government	government	NOUN
ejge-5478	1	40	and	and	CCONJ
ejge-5478	1	41	economics	economic	NOUN
ejge-5478	1	42	8(2	8(2	NUM
ejge-5478	1	43	)	)	PUNCT
ejge-5478	1	44	,	,	PUNCT
ejge-5478	1	45	december	december	PROPN
ejge-5478	1	46	2019	2019	NUM
ejge-5478	1	47	.	.	PUNCT
ejge-5478	2	1	european	european	PROPN
ejge-5478	2	2	journal	journal	PROPN
ejge-5478	2	3	of	of	ADP
ejge-5478	2	4	government	government	NOUN
ejge-5478	2	5	and	and	CCONJ
ejge-5478	2	6	economics	economic	NOUN
ejge-5478	2	7	issn	issn	PROPN
ejge-5478	2	8	:	:	PUNCT
ejge-5478	2	9	2254	2254	NUM
ejge-5478	2	10	-	-	SYM
ejge-5478	2	11	7088	7088	NUM
ejge-5478	2	12	number	number	NOUN
ejge-5478	2	13	8	8	NUM
ejge-5478	2	14	,	,	PUNCT
ejge-5478	2	15	issue	issue	NOUN
ejge-5478	2	16	2	2	NUM
ejge-5478	2	17	,	,	PUNCT
ejge-5478	2	18	december	december	PROPN
ejge-5478	2	19	2019	2019	NUM
ejge-5478	2	20	doi	doi	NOUN
ejge-5478	2	21	:	:	PUNCT
ejge-5478	2	22	https://doi.org/10.17979/ejge.2018.8.2	https://doi.org/10.17979/ejge.2018.8.2	PROPN
ejge-5478	2	23	why	why	SCONJ
ejge-5478	2	24	regions	region	NOUN
ejge-5478	2	25	fail	fail	VERB
ejge-5478	2	26	(	(	PUNCT
ejge-5478	2	27	or	or	CCONJ
ejge-5478	2	28	succeed	succeed	VERB
ejge-5478	2	29	)	)	PUNCT
ejge-5478	2	30	.	.	PUNCT
ejge-5478	3	1	the	the	DET
ejge-5478	3	2	role	role	NOUN
ejge-5478	3	3	of	of	ADP
ejge-5478	3	4	government	government	NOUN
ejge-5478	3	5	institutions	institution	NOUN
ejge-5478	3	6	in	in	ADP
ejge-5478	3	7	the	the	DET
ejge-5478	3	8	long	long	ADV
ejge-5478	3	9	-	-	PUNCT
ejge-5478	3	10	run	run	VERB
ejge-5478	3	11	114	114	NUM
ejge-5478	3	12	-	-	SYM
ejge-5478	3	13	144	144	NUM
ejge-5478	3	14	doi	doi	NOUN
ejge-5478	3	15	:	:	PUNCT
ejge-5478	3	16	https://doi.org/10.17979/ejge.2019.8.2.4989	https://doi.org/10.17979/ejge.2019.8.2.4989	PROPN
ejge-5478	3	17	filippo	filippo	PROPN
ejge-5478	3	18	bonanno	bonanno	PROPN
ejge-5478	3	19	restructuring	restructure	VERB
ejge-5478	3	20	the	the	DET
ejge-5478	3	21	european	european	ADJ
ejge-5478	3	22	vat	vat	NOUN
ejge-5478	3	23	tax	tax	NOUN
ejge-5478	3	24	system	system	NOUN
ejge-5478	3	25	:	:	PUNCT
ejge-5478	3	26	advantages	advantage	NOUN
ejge-5478	3	27	and	and	CCONJ
ejge-5478	3	28	disadvantages	disadvantage	NOUN
ejge-5478	3	29	of	of	ADP
ejge-5478	3	30	the	the	DET
ejge-5478	3	31	adoption	adoption	NOUN
ejge-5478	3	32	of	of	ADP
ejge-5478	3	33	a	a	DET
ejge-5478	3	34	single	single	ADJ
ejge-5478	3	35	-	-	PUNCT
ejge-5478	3	36	rate	rate	NOUN
ejge-5478	3	37	model	model	NOUN
ejge-5478	3	38	a	a	DET
ejge-5478	3	39	study	study	NOUN
ejge-5478	3	40	based	base	VERB
ejge-5478	3	41	on	on	ADP
ejge-5478	3	42	the	the	DET
ejge-5478	3	43	portuguese	portuguese	ADJ
ejge-5478	3	44	case	case	NOUN
ejge-5478	3	45	145	145	NUM
ejge-5478	3	46	-	-	SYM
ejge-5478	3	47	160	160	NUM
ejge-5478	3	48	doi	doi	NOUN
ejge-5478	3	49	:	:	PUNCT
ejge-5478	3	50	https://10.17979	https://10.17979	NOUN
ejge-5478	3	51	/	/	SYM
ejge-5478	3	52	ejge.2019.8.2.5478	ejge.2019.8.2.5478	PROPN
ejge-5478	3	53	ricardo	ricardo	PROPN
ejge-5478	3	54	de	de	PROPN
ejge-5478	3	55	moraes	moraes	PROPN
ejge-5478	3	56	e	e	PROPN
ejge-5478	3	57	soares	soare	NOUN
ejge-5478	3	58	and	and	CCONJ
ejge-5478	3	59	joão	joão	PROPN
ejge-5478	3	60	ricardo	ricardo	PROPN
ejge-5478	3	61	catarino	catarino	PROPN
ejge-5478	3	62	fdi	fdi	PROPN
ejge-5478	3	63	in	in	ADP
ejge-5478	3	64	selected	select	VERB
ejge-5478	3	65	developing	develop	VERB
ejge-5478	3	66	countries	country	NOUN
ejge-5478	3	67	:	:	PUNCT
ejge-5478	3	68	evidence	evidence	NOUN
ejge-5478	3	69	from	from	ADP
ejge-5478	3	70	bundling	bundle	VERB
ejge-5478	3	71	and	and	CCONJ
ejge-5478	3	72	unbundling	unbundle	VERB
ejge-5478	3	73	governance	governance	NOUN
ejge-5478	3	74	161	161	NUM
ejge-5478	3	75	-	-	SYM
ejge-5478	3	76	188	188	NUM
ejge-5478	3	77	doi	doi	NOUN
ejge-5478	3	78	:	:	PUNCT
ejge-5478	3	79	https://doi.org/10.17979/ejge.2019.8.2.4970	https://doi.org/10.17979/ejge.2019.8.2.4970	PROPN
ejge-5478	3	80	simplice	simplice	NOUN
ejge-5478	3	81	asongu	asongu	VERB
ejge-5478	3	82	and	and	CCONJ
ejge-5478	3	83	,	,	PUNCT
ejge-5478	3	84	nicholas	nicholas	PROPN
ejge-5478	3	85	odhiambo	odhiambo	VERB
ejge-5478	3	86	the	the	DET
ejge-5478	3	87	relationship	relationship	NOUN
ejge-5478	3	88	between	between	ADP
ejge-5478	3	89	corporate	corporate	ADJ
ejge-5478	3	90	tax	tax	NOUN
ejge-5478	3	91	rate	rate	NOUN
ejge-5478	3	92	and	and	CCONJ
ejge-5478	3	93	economic	economic	ADJ
ejge-5478	3	94	growth	growth	NOUN
ejge-5478	3	95	during	during	ADP
ejge-5478	3	96	the	the	DET
ejge-5478	3	97	global	global	ADJ
ejge-5478	3	98	financial	financial	ADJ
ejge-5478	3	99	crisis	crisis	NOUN
ejge-5478	3	100	:	:	PUNCT
ejge-5478	4	1	evidence	evidence	NOUN
ejge-5478	4	2	from	from	ADP
ejge-5478	4	3	a	a	DET
ejge-5478	4	4	panel	panel	NOUN
ejge-5478	4	5	var	var	NOUN
ejge-5478	4	6	governanceand	governanceand	VERB
ejge-5478	4	7	domestic	domestic	ADJ
ejge-5478	4	8	investment	investment	NOUN
ejge-5478	4	9	in	in	ADP
ejge-5478	4	10	africa	africa	PROPN
ejge-5478	4	11	189	189	NUM
ejge-5478	4	12	-	-	SYM
ejge-5478	4	13	202	202	NUM
ejge-5478	4	14	doi	doi	NOUN
ejge-5478	4	15	:	:	PUNCT
ejge-5478	4	16	https://10.17979	https://10.17979	X
ejge-5478	4	17	/	/	SYM
ejge-5478	4	18	ejge.2019.8.2.5074	ejge.2019.8.2.5074	NOUN
ejge-5478	4	19	gamze	gamze	NOUN
ejge-5478	4	20	oz	oz	NOUN
ejge-5478	4	21	-	-	NOUN
ejge-5478	4	22	yalaman	yalaman	VERB
ejge-5478	4	23	the	the	DET
ejge-5478	4	24	impact	impact	NOUN
ejge-5478	4	25	of	of	ADP
ejge-5478	4	26	crd	crd	PROPN
ejge-5478	4	27	iv	iv	NUM
ejge-5478	4	28	on	on	ADP
ejge-5478	4	29	bank	bank	NOUN
ejge-5478	4	30	lending	lending	NOUN
ejge-5478	4	31	203	203	NUM
ejge-5478	4	32	-	-	SYM
ejge-5478	4	33	217	217	NUM
ejge-5478	4	34	doi	doi	NOUN
ejge-5478	4	35	:	:	PUNCT
ejge-5478	4	36	https://doi.org/10.17979/ejge.2019.8.2.4656	https://doi.org/10.17979/ejge.2019.8.2.4656	PRON
ejge-5478	4	37	matias	matias	PROPN
ejge-5478	4	38	huhtilainen	huhtilainen	PROPN
ejge-5478	4	39	https://doi.org/10.17979/ejge.2018.8.2	https://doi.org/10.17979/ejge.2018.8.2	PROPN
ejge-5478	4	40	https://doi.org/10.17979/ejge.2019.8.2.4989	https://doi.org/10.17979/ejge.2019.8.2.4989	PROPN
ejge-5478	4	41	https://10.0.70.59	https://10.0.70.59	X
ejge-5478	4	42	/	/	SYM
ejge-5478	4	43	ejge.2019.8.2.5478	ejge.2019.8.2.5478	VERB
ejge-5478	4	44	https://doi.org/10.17979/ejge.2019.8.2.4970	https://doi.org/10.17979/ejge.2019.8.2.4970	PROPN
ejge-5478	4	45	https://10.0.70.59	https://10.0.70.59	SYM
ejge-5478	4	46	/	/	SYM
ejge-5478	4	47	ejge.2019.8.2.5074	ejge.2019.8.2.5074	PROPN
ejge-5478	4	48	https://doi.org/10.17979/ejge.2019.8.2.4656	https://doi.org/10.17979/ejge.2019.8.2.4656	PROPN
ejge-5478	4	49	european	european	PROPN
ejge-5478	4	50	journal	journal	PROPN
ejge-5478	4	51	of	of	ADP
ejge-5478	4	52	government	government	NOUN
ejge-5478	4	53	and	and	CCONJ
ejge-5478	4	54	economics	economic	NOUN
ejge-5478	4	55	8(2	8(2	NUM
ejge-5478	4	56	)	)	PUNCT
ejge-5478	4	57	,	,	PUNCT
ejge-5478	4	58	december	december	PROPN
ejge-5478	4	59	2019	2019	NUM
ejge-5478	4	60	,	,	PUNCT
ejge-5478	4	61	145	145	NUM
ejge-5478	4	62	-	-	SYM
ejge-5478	4	63	160	160	NUM
ejge-5478	4	64	european	european	ADJ
ejge-5478	4	65	journal	journal	NOUN
ejge-5478	4	66	of	of	ADP
ejge-5478	4	67	government	government	NOUN
ejge-5478	4	68	and	and	CCONJ
ejge-5478	4	69	economics	economic	NOUN
ejge-5478	4	70	issn	issn	PROPN
ejge-5478	4	71	:	:	PUNCT
ejge-5478	4	72	2254	2254	NUM
ejge-5478	4	73	-	-	SYM
ejge-5478	4	74	7088	7088	NUM
ejge-5478	4	75	restructuring	restructure	VERB
ejge-5478	4	76	the	the	DET
ejge-5478	4	77	european	european	ADJ
ejge-5478	4	78	vat	vat	NOUN
ejge-5478	4	79	tax	tax	NOUN
ejge-5478	4	80	system	system	NOUN
ejge-5478	4	81	:	:	PUNCT
ejge-5478	4	82	advantages	advantage	NOUN
ejge-5478	4	83	and	and	CCONJ
ejge-5478	4	84	disadvantages	disadvantage	NOUN
ejge-5478	4	85	of	of	ADP
ejge-5478	4	86	the	the	DET
ejge-5478	4	87	adoption	adoption	NOUN
ejge-5478	4	88	of	of	ADP
ejge-5478	4	89	a	a	DET
ejge-5478	4	90	single	single	ADJ
ejge-5478	4	91	-	-	PUNCT
ejge-5478	4	92	rate	rate	NOUN
ejge-5478	4	93	model	model	NOUN
ejge-5478	4	94	a	a	DET
ejge-5478	4	95	study	study	NOUN
ejge-5478	4	96	based	base	VERB
ejge-5478	4	97	on	on	ADP
ejge-5478	4	98	the	the	DET
ejge-5478	4	99	portuguese	portuguese	ADJ
ejge-5478	4	100	case	case	NOUN
ejge-5478	4	101	ricardo	ricardo	PROPN
ejge-5478	4	102	de	de	PROPN
ejge-5478	4	103	moraes	moraes	PROPN
ejge-5478	4	104	e	e	PROPN
ejge-5478	4	105	soaresa	soaresa	PROPN
ejge-5478	4	106	*	*	PROPN
ejge-5478	4	107	joão	joão	PROPN
ejge-5478	4	108	ricardo	ricardo	PROPN
ejge-5478	4	109	catarinob	catarinob	VERB
ejge-5478	4	110	a	a	DET
ejge-5478	4	111	institute	institute	NOUN
ejge-5478	4	112	of	of	ADP
ejge-5478	4	113	social	social	ADJ
ejge-5478	4	114	and	and	CCONJ
ejge-5478	4	115	political	political	ADJ
ejge-5478	4	116	sciences	science	NOUN
ejge-5478	4	117	,	,	PUNCT
ejge-5478	4	118	university	university	NOUN
ejge-5478	4	119	of	of	ADP
ejge-5478	4	120	lisbon	lisbon	PROPN
ejge-5478	4	121	,	,	PUNCT
ejge-5478	4	122	portugal	portugal	PROPN
ejge-5478	4	123	b	b	PROPN
ejge-5478	4	124	institute	institute	PROPN
ejge-5478	4	125	of	of	ADP
ejge-5478	4	126	social	social	ADJ
ejge-5478	4	127	and	and	CCONJ
ejge-5478	4	128	political	political	ADJ
ejge-5478	4	129	sciences	science	NOUN
ejge-5478	4	130	,	,	PUNCT
ejge-5478	4	131	university	university	NOUN
ejge-5478	4	132	of	of	ADP
ejge-5478	4	133	lisbon	lisbon	PROPN
ejge-5478	4	134	,	,	PUNCT
ejge-5478	4	135	portugal	portugal	PROPN
ejge-5478	4	136	*	*	PUNCT
ejge-5478	4	137	corresponding	correspond	VERB
ejge-5478	4	138	author	author	NOUN
ejge-5478	4	139	at	at	ADP
ejge-5478	4	140	:	:	PUNCT
ejge-5478	4	141	rsoares@iscsp.ulisboa.pt	rsoares@iscsp.ulisboa.pt	NOUN
ejge-5478	4	142	article	article	NOUN
ejge-5478	4	143	history	history	NOUN
ejge-5478	4	144	.	.	PUNCT
ejge-5478	5	1	received	receive	VERB
ejge-5478	5	2	5	5	NUM
ejge-5478	5	3	july	july	PROPN
ejge-5478	5	4	2019	2019	NUM
ejge-5478	5	5	;	;	PUNCT
ejge-5478	5	6	first	first	ADJ
ejge-5478	5	7	revision	revision	NOUN
ejge-5478	5	8	required	require	VERB
ejge-5478	5	9	8	8	NUM
ejge-5478	5	10	october	october	NOUN
ejge-5478	5	11	2019	2019	NUM
ejge-5478	5	12	;	;	PUNCT
ejge-5478	5	13	accepted	accept	VERB
ejge-5478	5	14	30	30	NUM
ejge-5478	5	15	november	november	PROPN
ejge-5478	5	16	2019	2019	NUM
ejge-5478	5	17	.	.	PUNCT
ejge-5478	6	1	abstract	abstract	ADJ
ejge-5478	6	2	.	.	PUNCT
ejge-5478	7	1	the	the	DET
ejge-5478	7	2	common	common	ADJ
ejge-5478	7	3	vat	vat	NOUN
ejge-5478	7	4	system	system	NOUN
ejge-5478	7	5	adopted	adopt	VERB
ejge-5478	7	6	by	by	ADP
ejge-5478	7	7	eu	eu	PROPN
ejge-5478	7	8	member	member	PROPN
ejge-5478	7	9	states	states	PROPN
ejge-5478	7	10	comprises	comprise	VERB
ejge-5478	7	11	a	a	DET
ejge-5478	7	12	set	set	NOUN
ejge-5478	7	13	of	of	ADP
ejge-5478	7	14	various	various	ADJ
ejge-5478	7	15	rates	rate	NOUN
ejge-5478	7	16	,	,	PUNCT
ejge-5478	7	17	which	which	PRON
ejge-5478	7	18	differentiate	differentiate	VERB
ejge-5478	7	19	the	the	DET
ejge-5478	7	20	goods	good	NOUN
ejge-5478	7	21	and	and	CCONJ
ejge-5478	7	22	services	service	NOUN
ejge-5478	7	23	subject	subject	ADJ
ejge-5478	7	24	to	to	ADP
ejge-5478	7	25	this	this	DET
ejge-5478	7	26	tax	tax	NOUN
ejge-5478	7	27	.	.	PUNCT
ejge-5478	8	1	however	however	ADV
ejge-5478	8	2	,	,	PUNCT
ejge-5478	8	3	from	from	ADP
ejge-5478	8	4	a	a	DET
ejge-5478	8	5	technical	technical	ADJ
ejge-5478	8	6	and	and	CCONJ
ejge-5478	8	7	management	management	NOUN
ejge-5478	8	8	point	point	NOUN
ejge-5478	8	9	of	of	ADP
ejge-5478	8	10	view	view	NOUN
ejge-5478	8	11	,	,	PUNCT
ejge-5478	8	12	it	it	PRON
ejge-5478	8	13	would	would	AUX
ejge-5478	8	14	be	be	AUX
ejge-5478	8	15	preferable	preferable	ADJ
ejge-5478	8	16	to	to	PART
ejge-5478	8	17	adopt	adopt	VERB
ejge-5478	8	18	a	a	DET
ejge-5478	8	19	single	single	ADJ
ejge-5478	8	20	tax	tax	NOUN
ejge-5478	8	21	rate	rate	NOUN
ejge-5478	8	22	as	as	SCONJ
ejge-5478	8	23	it	it	PRON
ejge-5478	8	24	reduces	reduce	VERB
ejge-5478	8	25	distortions	distortion	NOUN
ejge-5478	8	26	and	and	CCONJ
ejge-5478	8	27	facilitates	facilitate	VERB
ejge-5478	8	28	tax	tax	NOUN
ejge-5478	8	29	compliance	compliance	NOUN
ejge-5478	8	30	and	and	CCONJ
ejge-5478	8	31	management	management	NOUN
ejge-5478	8	32	.	.	PUNCT
ejge-5478	9	1	this	this	DET
ejge-5478	9	2	research	research	NOUN
ejge-5478	9	3	seeks	seek	VERB
ejge-5478	9	4	to	to	PART
ejge-5478	9	5	analyse	analyse	VERB
ejge-5478	9	6	the	the	DET
ejge-5478	9	7	benefits	benefit	NOUN
ejge-5478	9	8	and	and	CCONJ
ejge-5478	9	9	disadvantages	disadvantage	NOUN
ejge-5478	9	10	of	of	ADP
ejge-5478	9	11	adopting	adopt	VERB
ejge-5478	9	12	a	a	DET
ejge-5478	9	13	single	single	ADJ
ejge-5478	9	14	vat	vat	NOUN
ejge-5478	9	15	as	as	ADP
ejge-5478	9	16	a	a	DET
ejge-5478	9	17	means	means	NOUN
ejge-5478	9	18	of	of	ADP
ejge-5478	9	19	simplifying	simplify	VERB
ejge-5478	9	20	the	the	DET
ejge-5478	9	21	european	european	ADJ
ejge-5478	9	22	vat	vat	NOUN
ejge-5478	9	23	model	model	NOUN
ejge-5478	9	24	.	.	PUNCT
ejge-5478	10	1	it	it	PRON
ejge-5478	10	2	takes	take	VERB
ejge-5478	10	3	portugal	portugal	PROPN
ejge-5478	10	4	as	as	ADP
ejge-5478	10	5	a	a	DET
ejge-5478	10	6	case	case	NOUN
ejge-5478	10	7	study	study	NOUN
ejge-5478	10	8	.	.	PUNCT
ejge-5478	11	1	the	the	DET
ejge-5478	11	2	main	main	ADJ
ejge-5478	11	3	objective	objective	NOUN
ejge-5478	11	4	of	of	ADP
ejge-5478	11	5	this	this	DET
ejge-5478	11	6	research	research	NOUN
ejge-5478	11	7	is	be	AUX
ejge-5478	11	8	to	to	PART
ejge-5478	11	9	contribute	contribute	VERB
ejge-5478	11	10	to	to	ADP
ejge-5478	11	11	the	the	DET
ejge-5478	11	12	academic	academic	ADJ
ejge-5478	11	13	debate	debate	NOUN
ejge-5478	11	14	around	around	ADP
ejge-5478	11	15	the	the	DET
ejge-5478	11	16	theme	theme	NOUN
ejge-5478	11	17	of	of	ADP
ejge-5478	11	18	the	the	DET
ejge-5478	11	19	single	single	ADJ
ejge-5478	11	20	rate	rate	NOUN
ejge-5478	11	21	of	of	ADP
ejge-5478	11	22	vat	vat	NOUN
ejge-5478	11	23	versus	versus	ADP
ejge-5478	11	24	differentiated	differentiated	ADJ
ejge-5478	11	25	rates	rate	NOUN
ejge-5478	11	26	,	,	PUNCT
ejge-5478	11	27	through	through	ADP
ejge-5478	11	28	the	the	DET
ejge-5478	11	29	achievement	achievement	NOUN
ejge-5478	11	30	of	of	ADP
ejge-5478	11	31	a	a	DET
ejge-5478	11	32	series	series	NOUN
ejge-5478	11	33	of	of	ADP
ejge-5478	11	34	analyses	analysis	NOUN
ejge-5478	11	35	and	and	CCONJ
ejge-5478	11	36	statistical	statistical	ADJ
ejge-5478	11	37	tests	test	NOUN
ejge-5478	11	38	to	to	ADP
ejge-5478	11	39	revenues	revenue	NOUN
ejge-5478	11	40	and	and	CCONJ
ejge-5478	11	41	percentages	percentage	NOUN
ejge-5478	11	42	of	of	ADP
ejge-5478	11	43	gdp	gdp	NOUN
ejge-5478	11	44	that	that	PRON
ejge-5478	11	45	they	they	PRON
ejge-5478	11	46	correspond	correspond	VERB
ejge-5478	11	47	,	,	PUNCT
ejge-5478	11	48	in	in	ADP
ejge-5478	11	49	the	the	DET
ejge-5478	11	50	three	three	NUM
ejge-5478	11	51	scenarios	scenario	NOUN
ejge-5478	11	52	considered	consider	VERB
ejge-5478	11	53	in	in	ADP
ejge-5478	11	54	the	the	DET
ejge-5478	11	55	study	study	NOUN
ejge-5478	11	56	:	:	PUNCT
ejge-5478	11	57	differentiated	differentiated	ADJ
ejge-5478	11	58	rates	rate	NOUN
ejge-5478	11	59	,	,	PUNCT
ejge-5478	11	60	single	single	ADJ
ejge-5478	11	61	rate	rate	NOUN
ejge-5478	11	62	of	of	ADP
ejge-5478	11	63	17	17	NUM
ejge-5478	11	64	%	%	NOUN
ejge-5478	11	65	and	and	CCONJ
ejge-5478	11	66	single	single	ADJ
ejge-5478	11	67	rate	rate	NOUN
ejge-5478	11	68	of	of	ADP
ejge-5478	11	69	21%.in	21%.in	NOUN
ejge-5478	11	70	the	the	DET
ejge-5478	11	71	empirical	empirical	ADJ
ejge-5478	11	72	part	part	NOUN
ejge-5478	11	73	,	,	PUNCT
ejge-5478	11	74	hypotheses	hypothesis	NOUN
ejge-5478	11	75	were	be	AUX
ejge-5478	11	76	developed	develop	VERB
ejge-5478	11	77	,	,	PUNCT
ejge-5478	11	78	the	the	DET
ejge-5478	11	79	effects	effect	NOUN
ejge-5478	11	80	on	on	ADP
ejge-5478	11	81	tax	tax	NOUN
ejge-5478	11	82	revenue	revenue	NOUN
ejge-5478	11	83	of	of	ADP
ejge-5478	11	84	a	a	DET
ejge-5478	11	85	differential	differential	ADJ
ejge-5478	11	86	collection	collection	NOUN
ejge-5478	11	87	system	system	NOUN
ejge-5478	11	88	were	be	AUX
ejge-5478	11	89	analyzed	analyze	VERB
ejge-5478	11	90	and	and	CCONJ
ejge-5478	11	91	compared	compare	VERB
ejge-5478	11	92	to	to	ADP
ejge-5478	11	93	a	a	DET
ejge-5478	11	94	possible	possible	ADJ
ejge-5478	11	95	single	single	ADJ
ejge-5478	11	96	rate	rate	NOUN
ejge-5478	11	97	regime	regime	NOUN
ejge-5478	11	98	on	on	ADP
ejge-5478	11	99	consumption	consumption	NOUN
ejge-5478	11	100	to	to	PART
ejge-5478	11	101	verify	verify	VERB
ejge-5478	11	102	which	which	DET
ejge-5478	11	103	one	one	PRON
ejge-5478	11	104	would	would	AUX
ejge-5478	11	105	be	be	AUX
ejge-5478	11	106	more	more	ADV
ejge-5478	11	107	efficient	efficient	ADJ
ejge-5478	11	108	.	.	PUNCT
ejge-5478	12	1	data	datum	NOUN
ejge-5478	12	2	comparison	comparison	NOUN
ejge-5478	12	3	permits	permit	VERB
ejge-5478	12	4	to	to	PART
ejge-5478	12	5	verify	verify	VERB
ejge-5478	12	6	that	that	SCONJ
ejge-5478	12	7	the	the	DET
ejge-5478	12	8	estimated	estimate	VERB
ejge-5478	12	9	revenue	revenue	NOUN
ejge-5478	12	10	of	of	ADP
ejge-5478	12	11	the	the	DET
ejge-5478	12	12	single	single	ADJ
ejge-5478	12	13	rate	rate	NOUN
ejge-5478	12	14	of	of	ADP
ejge-5478	12	15	vat	vat	NOUN
ejge-5478	12	16	is	be	AUX
ejge-5478	12	17	higher	high	ADJ
ejge-5478	12	18	than	than	ADP
ejge-5478	12	19	the	the	DET
ejge-5478	12	20	values	value	NOUN
ejge-5478	12	21	obtained	obtain	VERB
ejge-5478	12	22	by	by	ADP
ejge-5478	12	23	the	the	DET
ejge-5478	12	24	system	system	NOUN
ejge-5478	12	25	of	of	ADP
ejge-5478	12	26	differentiated	differentiated	ADJ
ejge-5478	12	27	rates	rate	NOUN
ejge-5478	12	28	,	,	PUNCT
ejge-5478	12	29	in	in	ADP
ejge-5478	12	30	any	any	PRON
ejge-5478	12	31	of	of	ADP
ejge-5478	12	32	the	the	DET
ejge-5478	12	33	proposed	propose	VERB
ejge-5478	12	34	models	model	NOUN
ejge-5478	12	35	(	(	PUNCT
ejge-5478	12	36	17	17	NUM
ejge-5478	12	37	%	%	NOUN
ejge-5478	12	38	or	or	CCONJ
ejge-5478	12	39	21	21	NUM
ejge-5478	12	40	%	%	NOUN
ejge-5478	12	41	)	)	PUNCT
ejge-5478	12	42	.	.	PUNCT
ejge-5478	13	1	the	the	DET
ejge-5478	13	2	results	result	NOUN
ejge-5478	13	3	of	of	ADP
ejge-5478	13	4	this	this	DET
ejge-5478	13	5	research	research	NOUN
ejge-5478	13	6	are	be	AUX
ejge-5478	13	7	valid	valid	ADJ
ejge-5478	13	8	for	for	ADP
ejge-5478	13	9	all	all	DET
ejge-5478	13	10	countries	country	NOUN
ejge-5478	13	11	that	that	PRON
ejge-5478	13	12	adopt	adopt	VERB
ejge-5478	13	13	vat	vat	NOUN
ejge-5478	13	14	or	or	CCONJ
ejge-5478	13	15	general	general	ADJ
ejge-5478	13	16	tax	tax	NOUN
ejge-5478	13	17	transactions	transaction	NOUN
ejge-5478	13	18	.	.	PUNCT
ejge-5478	14	1	keywords	keyword	NOUN
ejge-5478	14	2	.	.	PUNCT
ejge-5478	15	1	consumer	consumer	NOUN
ejge-5478	15	2	tax	tax	NOUN
ejge-5478	15	3	,	,	PUNCT
ejge-5478	15	4	fiscal	fiscal	ADJ
ejge-5478	15	5	policy	policy	NOUN
ejge-5478	15	6	,	,	PUNCT
ejge-5478	15	7	single	single	ADJ
ejge-5478	15	8	vat	vat	NOUN
ejge-5478	15	9	rate	rate	NOUN
ejge-5478	15	10	,	,	PUNCT
ejge-5478	15	11	value	value	NOUN
ejge-5478	15	12	-	-	PUNCT
ejge-5478	15	13	added	add	VERB
ejge-5478	15	14	tax	tax	NOUN
ejge-5478	15	15	,	,	PUNCT
ejge-5478	15	16	tax	tax	NOUN
ejge-5478	15	17	equity	equity	NOUN
ejge-5478	15	18	,	,	PUNCT
ejge-5478	15	19	tax	tax	NOUN
ejge-5478	15	20	system	system	NOUN
ejge-5478	15	21	.	.	PUNCT
ejge-5478	16	1	jel	jel	PROPN
ejge-5478	16	2	codes	code	NOUN
ejge-5478	16	3	.	.	PUNCT
ejge-5478	17	1	e62	e62	NOUN
ejge-5478	17	2	;	;	PUNCT
ejge-5478	17	3	h21	h21	NOUN
ejge-5478	17	4	;	;	PUNCT
ejge-5478	17	5	h25	h25	PROPN
ejge-5478	17	6	;	;	PUNCT
ejge-5478	17	7	h30	h30	PROPN
ejge-5478	17	8	;	;	PUNCT
ejge-5478	17	9	o23	o23	PROPN
ejge-5478	17	10	doi	doi	PROPN
ejge-5478	17	11	.	.	PUNCT
ejge-5478	18	1	https://10.17979	https://10.17979	AUX
ejge-5478	18	2	/	/	SYM
ejge-5478	18	3	ejge.2019.8.2.5478	ejge.2019.8.2.5478	ADJ
ejge-5478	18	4	1	1	NUM
ejge-5478	18	5	.	.	PUNCT
ejge-5478	18	6	introduction	introduction	NOUN
ejge-5478	18	7	not	not	PART
ejge-5478	18	8	only	only	ADV
ejge-5478	18	9	doctrine	doctrine	NOUN
ejge-5478	18	10	and	and	CCONJ
ejge-5478	18	11	tax	tax	NOUN
ejge-5478	18	12	authorities	authority	NOUN
ejge-5478	18	13	agree	agree	VERB
ejge-5478	18	14	on	on	ADP
ejge-5478	18	15	the	the	DET
ejge-5478	18	16	need	need	NOUN
ejge-5478	18	17	to	to	PART
ejge-5478	18	18	simplify	simplify	VERB
ejge-5478	18	19	tax	tax	NOUN
ejge-5478	18	20	systems	system	NOUN
ejge-5478	18	21	,	,	PUNCT
ejge-5478	18	22	at	at	ADP
ejge-5478	18	23	the	the	DET
ejge-5478	18	24	same	same	ADJ
ejge-5478	18	25	time	time	NOUN
ejge-5478	18	26	,	,	PUNCT
ejge-5478	18	27	increasing	increase	VERB
ejge-5478	18	28	revenues1	revenues1	NOUN
ejge-5478	18	29	.	.	PUNCT
ejge-5478	19	1	that	that	PRON
ejge-5478	19	2	represents	represent	VERB
ejge-5478	19	3	,	,	PUNCT
ejge-5478	19	4	besides	besides	ADV
ejge-5478	19	5	,	,	PUNCT
ejge-5478	19	6	a	a	DET
ejge-5478	19	7	form	form	NOUN
ejge-5478	19	8	to	to	PART
ejge-5478	19	9	develop	develop	VERB
ejge-5478	19	10	the	the	DET
ejge-5478	19	11	taxpayer	taxpayer	NOUN
ejge-5478	19	12	’s	’s	PART
ejge-5478	19	13	warranties	warranty	NOUN
ejge-5478	19	14	(	(	PUNCT
ejge-5478	19	15	catarino	catarino	NOUN
ejge-5478	19	16	,	,	PUNCT
ejge-5478	19	17	2009	2009	NUM
ejge-5478	19	18	)	)	PUNCT
ejge-5478	19	19	.	.	PUNCT
ejge-5478	20	1	one	one	NUM
ejge-5478	20	2	former	former	ADJ
ejge-5478	20	3	finance	finance	NOUN
ejge-5478	20	4	minister	minister	NOUN
ejge-5478	20	5	of	of	ADP
ejge-5478	20	6	portugal	portugal	PROPN
ejge-5478	20	7	has	have	AUX
ejge-5478	20	8	already	already	ADV
ejge-5478	20	9	admitted	admit	VERB
ejge-5478	20	10	:	:	PUNCT
ejge-5478	20	11	"	"	PUNCT
ejge-5478	20	12	the	the	DET
ejge-5478	20	13	tax	tax	NOUN
ejge-5478	20	14	structure	structure	NOUN
ejge-5478	20	15	needs	need	VERB
ejge-5478	20	16	to	to	PART
ejge-5478	20	17	be	be	AUX
ejge-5478	20	18	simplified	simplify	VERB
ejge-5478	20	19	.	.	PUNCT
ejge-5478	21	1	the	the	DET
ejge-5478	21	2	tax	tax	NOUN
ejge-5478	21	3	reform	reform	NOUN
ejge-5478	21	4	,	,	PUNCT
ejge-5478	21	5	which	which	PRON
ejge-5478	21	6	will	will	AUX
ejge-5478	21	7	begin	begin	VERB
ejge-5478	21	8	to	to	PART
ejge-5478	21	9	be	be	AUX
ejge-5478	21	10	debated	debate	VERB
ejge-5478	21	11	in	in	ADP
ejge-5478	21	12	2014	2014	NUM
ejge-5478	21	13	,	,	PUNCT
ejge-5478	21	14	should	should	AUX
ejge-5478	21	15	take	take	VERB
ejge-5478	21	16	place	place	NOUN
ejge-5478	21	17	in	in	ADP
ejge-5478	21	18	the	the	DET
ejge-5478	21	19	vat	vat	NOUN
ejge-5478	21	20	,	,	PUNCT
ejge-5478	21	21	the	the	DET
ejge-5478	21	22	largest	large	ADJ
ejge-5478	21	23	source	source	NOUN
ejge-5478	21	24	of	of	ADP
ejge-5478	21	25	current	current	ADJ
ejge-5478	21	26	revenue	revenue	NOUN
ejge-5478	21	27	:	:	PUNCT
ejge-5478	21	28	it	it	PRON
ejge-5478	21	29	gives	give	VERB
ejge-5478	21	30	more	more	ADJ
ejge-5478	21	31	than	than	ADP
ejge-5478	21	32	14	14	NUM
ejge-5478	21	33	billion	billion	NUM
ejge-5478	21	34	euros	euro	NOUN
ejge-5478	21	35	of	of	ADP
ejge-5478	21	36	annual	annual	ADJ
ejge-5478	21	37	revenue	revenue	NOUN
ejge-5478	21	38	"	"	PUNCT
ejge-5478	21	39	(	(	PUNCT
ejge-5478	21	40	ribeiro	ribeiro	PROPN
ejge-5478	21	41	,	,	PUNCT
ejge-5478	21	42	2012	2012	NUM
ejge-5478	21	43	)	)	PUNCT
ejge-5478	21	44	.	.	PUNCT
ejge-5478	22	1	as	as	ADP
ejge-5478	22	2	a	a	DET
ejge-5478	22	3	result	result	NOUN
ejge-5478	22	4	,	,	PUNCT
ejge-5478	22	5	portugal	portugal	PROPN
ejge-5478	22	6	has	have	AUX
ejge-5478	22	7	already	already	ADV
ejge-5478	22	8	reformed	reform	VERB
ejge-5478	22	9	income	income	NOUN
ejge-5478	22	10	1	1	NUM
ejge-5478	22	11	see	see	VERB
ejge-5478	22	12	the	the	DET
ejge-5478	22	13	study	study	NOUN
ejge-5478	22	14	on	on	ADP
ejge-5478	22	15	reduced	reduce	VERB
ejge-5478	22	16	vat	vat	NOUN
ejge-5478	22	17	rates	rate	NOUN
ejge-5478	22	18	applied	apply	VERB
ejge-5478	22	19	to	to	ADP
ejge-5478	22	20	goods	good	NOUN
ejge-5478	22	21	and	and	CCONJ
ejge-5478	22	22	services	service	NOUN
ejge-5478	22	23	in	in	ADP
ejge-5478	22	24	the	the	DET
ejge-5478	22	25	eu	eu	PROPN
ejge-5478	22	26	member	member	NOUN
ejge-5478	22	27	states	state	NOUN
ejge-5478	22	28	(	(	PUNCT
ejge-5478	22	29	organization	organization	NOUN
ejge-5478	22	30	for	for	ADP
ejge-5478	22	31	economic	economic	ADJ
ejge-5478	22	32	co	co	NOUN
ejge-5478	22	33	-	-	NOUN
ejge-5478	22	34	operation	operation	NOUN
ejge-5478	22	35	and	and	CCONJ
ejge-5478	22	36	development	development	NOUN
ejge-5478	22	37	(	(	PUNCT
ejge-5478	22	38	2009	2009	NUM
ejge-5478	22	39	)	)	PUNCT
ejge-5478	22	40	.	.	PUNCT
ejge-5478	23	1	economic	economic	ADJ
ejge-5478	23	2	perspectives	perspective	NOUN
ejge-5478	23	3	of	of	ADP
ejge-5478	23	4	latin	latin	PROPN
ejge-5478	23	5	america	america	PROPN
ejge-5478	23	6	2009	2009	NUM
ejge-5478	23	7	.	.	PUNCT
ejge-5478	24	1	paris	paris	PROPN
ejge-5478	24	2	:	:	PUNCT
ejge-5478	24	3	oecd	oecd	PROPN
ejge-5478	24	4	publishing	publishing	NOUN
ejge-5478	24	5	)	)	PUNCT
ejge-5478	24	6	.	.	PUNCT
ejge-5478	25	1	mailto:rsoares@iscsp.ulisboa.pt	mailto:rsoares@iscsp.ulisboa.pt	PROPN
ejge-5478	25	2	https://10.0.70.59	https://10.0.70.59	SYM
ejge-5478	25	3	/	/	SYM
ejge-5478	25	4	ejge.2019.8.2.5478	ejge.2019.8.2.5478	PROPN
ejge-5478	25	5	r.	r.	PROPN
ejge-5478	25	6	de	de	PROPN
ejge-5478	25	7	moraes	moraes	PROPN
ejge-5478	25	8	e	e	PROPN
ejge-5478	25	9	soares	soar	VERB
ejge-5478	25	10	et	et	PROPN
ejge-5478	25	11	al	al	PROPN
ejge-5478	25	12	.	.	PUNCT
ejge-5478	25	13	/	/	SYM
ejge-5478	25	14	european	european	PROPN
ejge-5478	25	15	journal	journal	PROPN
ejge-5478	25	16	of	of	ADP
ejge-5478	25	17	government	government	NOUN
ejge-5478	25	18	and	and	CCONJ
ejge-5478	25	19	economics	economic	NOUN
ejge-5478	25	20	8(2	8(2	NUM
ejge-5478	25	21	)	)	PUNCT
ejge-5478	25	22	,	,	PUNCT
ejge-5478	25	23	december	december	PROPN
ejge-5478	25	24	2019	2019	NUM
ejge-5478	25	25	,	,	PUNCT
ejge-5478	25	26	145	145	NUM
ejge-5478	25	27	-	-	SYM
ejge-5478	25	28	160	160	NUM
ejge-5478	25	29	146	146	NUM
ejge-5478	25	30	taxes	taxis	NOUN
ejge-5478	25	31	on	on	ADP
ejge-5478	25	32	legal	legal	ADJ
ejge-5478	25	33	entities	entity	NOUN
ejge-5478	25	34	,	,	PUNCT
ejge-5478	25	35	through	through	ADP
ejge-5478	25	36	law	law	NOUN
ejge-5478	25	37	no	no	NOUN
ejge-5478	25	38	.	.	PUNCT
ejge-5478	26	1	2/2014	2/2014	NUM
ejge-5478	26	2	of	of	ADP
ejge-5478	26	3	january	january	PROPN
ejge-5478	26	4	16	16	NUM
ejge-5478	26	5	(	(	PUNCT
ejge-5478	26	6	portugal	portugal	PROPN
ejge-5478	26	7	,	,	PUNCT
ejge-5478	26	8	2014a	2014a	NUM
ejge-5478	26	9	)	)	PUNCT
ejge-5478	26	10	,	,	PUNCT
ejge-5478	26	11	and	and	CCONJ
ejge-5478	26	12	on	on	ADP
ejge-5478	26	13	the	the	DET
ejge-5478	26	14	income	income	NOUN
ejge-5478	26	15	of	of	ADP
ejge-5478	26	16	individuals	individual	NOUN
ejge-5478	26	17	,	,	PUNCT
ejge-5478	26	18	through	through	ADP
ejge-5478	26	19	law	law	NOUN
ejge-5478	26	20	no	no	NOUN
ejge-5478	26	21	.	.	NOUN
ejge-5478	26	22	82	82	NUM
ejge-5478	26	23	-	-	PUNCT
ejge-5478	26	24	e/2014	e/2014	NOUN
ejge-5478	26	25	,	,	PUNCT
ejge-5478	26	26	of	of	ADP
ejge-5478	26	27	december	december	PROPN
ejge-5478	26	28	31	31	NUM
ejge-5478	26	29	(	(	PUNCT
ejge-5478	26	30	portugal	portugal	PROPN
ejge-5478	26	31	,	,	PUNCT
ejge-5478	26	32	2014b	2014b	NUM
ejge-5478	26	33	)	)	PUNCT
ejge-5478	26	34	,	,	PUNCT
ejge-5478	26	35	with	with	ADP
ejge-5478	26	36	evident	evident	ADJ
ejge-5478	26	37	gains	gain	NOUN
ejge-5478	26	38	of	of	ADP
ejge-5478	26	39	simplification	simplification	NOUN
ejge-5478	26	40	.	.	PUNCT
ejge-5478	27	1	the	the	DET
ejge-5478	27	2	changes	change	NOUN
ejge-5478	27	3	to	to	ADP
ejge-5478	27	4	vat	vat	NOUN
ejge-5478	27	5	,	,	PUNCT
ejge-5478	27	6	which	which	PRON
ejge-5478	27	7	is	be	AUX
ejge-5478	27	8	a	a	DET
ejge-5478	27	9	european	european	PROPN
ejge-5478	27	10	union	union	PROPN
ejge-5478	27	11	common	common	ADJ
ejge-5478	27	12	model	model	NOUN
ejge-5478	27	13	tax	tax	NOUN
ejge-5478	27	14	basically	basically	ADV
ejge-5478	27	15	had	have	VERB
ejge-5478	27	16	the	the	DET
ejge-5478	27	17	objective	objective	NOUN
ejge-5478	27	18	of	of	ADP
ejge-5478	27	19	tax	tax	NOUN
ejge-5478	27	20	neutrality	neutrality	NOUN
ejge-5478	27	21	,	,	PUNCT
ejge-5478	27	22	the	the	DET
ejge-5478	27	23	simplification	simplification	NOUN
ejge-5478	27	24	of	of	ADP
ejge-5478	27	25	accessory	accessory	ADJ
ejge-5478	27	26	operations	operation	NOUN
ejge-5478	27	27	as	as	ADV
ejge-5478	27	28	well	well	ADV
ejge-5478	27	29	as	as	ADP
ejge-5478	27	30	important	important	ADJ
ejge-5478	27	31	changes	change	NOUN
ejge-5478	27	32	at	at	ADP
ejge-5478	27	33	the	the	DET
ejge-5478	27	34	level	level	NOUN
ejge-5478	27	35	of	of	ADP
ejge-5478	27	36	the	the	DET
ejge-5478	27	37	location	location	NOUN
ejge-5478	27	38	of	of	ADP
ejge-5478	27	39	taxable	taxable	ADJ
ejge-5478	27	40	transactions	transaction	NOUN
ejge-5478	27	41	,	,	PUNCT
ejge-5478	27	42	largely	largely	ADV
ejge-5478	27	43	adopted	adopt	VERB
ejge-5478	27	44	in	in	ADP
ejge-5478	27	45	the	the	DET
ejge-5478	27	46	vat	vat	NOUN
ejge-5478	27	47	directive	directive	NOUN
ejge-5478	27	48	(	(	PUNCT
ejge-5478	27	49	european	european	PROPN
ejge-5478	27	50	union	union	PROPN
ejge-5478	27	51	,	,	PUNCT
ejge-5478	27	52	2006/112	2006/112	PROPN
ejge-5478	27	53	/	/	SYM
ejge-5478	27	54	ce	ce	PROPN
ejge-5478	27	55	directive	directive	NOUN
ejge-5478	27	56	,	,	PUNCT
ejge-5478	27	57	november	november	PROPN
ejge-5478	27	58	,	,	PUNCT
ejge-5478	27	59	28	28	NUM
ejge-5478	27	60	)	)	PUNCT
ejge-5478	27	61	.	.	PUNCT
ejge-5478	28	1	however	however	ADV
ejge-5478	28	2	,	,	PUNCT
ejge-5478	28	3	scarcely	scarcely	ADV
ejge-5478	28	4	anything	anything	PRON
ejge-5478	28	5	has	have	AUX
ejge-5478	28	6	been	be	AUX
ejge-5478	28	7	done	do	VERB
ejge-5478	28	8	the	the	DET
ejge-5478	28	9	past	past	ADJ
ejge-5478	28	10	years	year	NOUN
ejge-5478	28	11	,	,	PUNCT
ejge-5478	28	12	to	to	PART
ejge-5478	28	13	make	make	VERB
ejge-5478	28	14	the	the	DET
ejge-5478	28	15	tax	tax	NOUN
ejge-5478	28	16	simpler	simple	ADJ
ejge-5478	28	17	,	,	PUNCT
ejge-5478	28	18	less	less	ADV
ejge-5478	28	19	costly	costly	ADJ
ejge-5478	28	20	and	and	CCONJ
ejge-5478	28	21	more	more	ADV
ejge-5478	28	22	accessible	accessible	ADJ
ejge-5478	28	23	to	to	ADP
ejge-5478	28	24	taxpayers	taxpayer	NOUN
ejge-5478	28	25	.	.	PUNCT
ejge-5478	29	1	the	the	DET
ejge-5478	29	2	adoption	adoption	NOUN
ejge-5478	29	3	of	of	ADP
ejge-5478	29	4	a	a	DET
ejge-5478	29	5	single	single	ADJ
ejge-5478	29	6	rate	rate	NOUN
ejge-5478	29	7	to	to	PART
ejge-5478	29	8	tax	tax	VERB
ejge-5478	29	9	all	all	DET
ejge-5478	29	10	economic	economic	ADJ
ejge-5478	29	11	operations	operation	NOUN
ejge-5478	29	12	subject	subject	ADJ
ejge-5478	29	13	to	to	ADP
ejge-5478	29	14	vat	vat	NOUN
ejge-5478	29	15	would	would	AUX
ejge-5478	29	16	greatly	greatly	ADV
ejge-5478	29	17	simplify	simplify	VERB
ejge-5478	29	18	tax	tax	NOUN
ejge-5478	29	19	management	management	NOUN
ejge-5478	29	20	firstly	firstly	ADV
ejge-5478	29	21	by	by	ADP
ejge-5478	29	22	clarifying	clarify	VERB
ejge-5478	29	23	the	the	DET
ejge-5478	29	24	rates	rate	NOUN
ejge-5478	29	25	applicable	applicable	ADJ
ejge-5478	29	26	to	to	ADP
ejge-5478	29	27	all	all	DET
ejge-5478	29	28	transactions	transaction	NOUN
ejge-5478	29	29	subject	subject	ADJ
ejge-5478	29	30	to	to	ADP
ejge-5478	29	31	tax	tax	NOUN
ejge-5478	29	32	.	.	PUNCT
ejge-5478	30	1	to	to	ADP
ejge-5478	30	2	the	the	DET
ejge-5478	30	3	economist	economist	NOUN
ejge-5478	30	4	peter	peter	PROPN
ejge-5478	30	5	weiss	weiss	PROPN
ejge-5478	30	6	,	,	PUNCT
ejge-5478	30	7	"	"	PUNCT
ejge-5478	30	8	portugal	portugal	PROPN
ejge-5478	30	9	and	and	CCONJ
ejge-5478	30	10	other	other	ADJ
ejge-5478	30	11	countries	country	NOUN
ejge-5478	30	12	have	have	AUX
ejge-5478	30	13	exhausted	exhaust	VERB
ejge-5478	30	14	the	the	DET
ejge-5478	30	15	efficiency	efficiency	NOUN
ejge-5478	30	16	margin	margin	NOUN
ejge-5478	30	17	and	and	CCONJ
ejge-5478	30	18	must	must	AUX
ejge-5478	30	19	move	move	VERB
ejge-5478	30	20	towards	towards	ADP
ejge-5478	30	21	a	a	DET
ejge-5478	30	22	single	single	ADJ
ejge-5478	30	23	vat	vat	NOUN
ejge-5478	30	24	rate	rate	NOUN
ejge-5478	30	25	"	"	PUNCT
ejge-5478	30	26	(	(	PUNCT
ejge-5478	30	27	ribeiro	ribeiro	PROPN
ejge-5478	30	28	,	,	PUNCT
ejge-5478	30	29	2012	2012	NUM
ejge-5478	30	30	)	)	PUNCT
ejge-5478	30	31	.	.	PUNCT
ejge-5478	31	1	and	and	CCONJ
ejge-5478	31	2	,	,	PUNCT
ejge-5478	31	3	according	accord	VERB
ejge-5478	31	4	to	to	ADP
ejge-5478	31	5	imf	imf	PROPN
ejge-5478	31	6	economists	economist	NOUN
ejge-5478	31	7	ruud	ruud	PROPN
ejge-5478	31	8	mooji	mooji	PROPN
ejge-5478	31	9	and	and	CCONJ
ejge-5478	31	10	michael	michael	PROPN
ejge-5478	31	11	keen	keen	PROPN
ejge-5478	31	12	,	,	PUNCT
ejge-5478	31	13	"	"	PUNCT
ejge-5478	31	14	there	there	PRON
ejge-5478	31	15	is	be	VERB
ejge-5478	31	16	scope	scope	NOUN
ejge-5478	31	17	for	for	ADP
ejge-5478	31	18	more	more	ADV
ejge-5478	31	19	effective	effective	ADJ
ejge-5478	31	20	vat	vat	NOUN
ejge-5478	31	21	development	development	NOUN
ejge-5478	31	22	as	as	ADP
ejge-5478	31	23	a	a	DET
ejge-5478	31	24	tool	tool	NOUN
ejge-5478	31	25	for	for	ADP
ejge-5478	31	26	consolidation	consolidation	NOUN
ejge-5478	31	27	,	,	PUNCT
ejge-5478	31	28	especially	especially	ADV
ejge-5478	31	29	where	where	SCONJ
ejge-5478	31	30	[	[	X
ejge-5478	31	31	...	...	X
ejge-5478	31	32	]	]	X
ejge-5478	31	33	the	the	DET
ejge-5478	31	34	normal	normal	ADJ
ejge-5478	31	35	rate	rate	NOUN
ejge-5478	31	36	is	be	AUX
ejge-5478	31	37	already	already	ADV
ejge-5478	31	38	at	at	ADP
ejge-5478	31	39	such	such	DET
ejge-5478	31	40	a	a	DET
ejge-5478	31	41	high	high	ADJ
ejge-5478	31	42	level	level	NOUN
ejge-5478	31	43	that	that	SCONJ
ejge-5478	31	44	additional	additional	ADJ
ejge-5478	31	45	increases	increase	NOUN
ejge-5478	31	46	are	be	AUX
ejge-5478	31	47	problematic	problematic	ADJ
ejge-5478	31	48	"	"	PUNCT
ejge-5478	31	49	,	,	PUNCT
ejge-5478	31	50	therefore	therefore	ADV
ejge-5478	31	51	,	,	PUNCT
ejge-5478	31	52	there	there	PRON
ejge-5478	31	53	is	be	VERB
ejge-5478	31	54	a	a	DET
ejge-5478	31	55	"	"	PUNCT
ejge-5478	31	56	strong	strong	ADJ
ejge-5478	31	57	argument	argument	NOUN
ejge-5478	31	58	in	in	ADP
ejge-5478	31	59	the	the	DET
ejge-5478	31	60	advanced	advanced	ADJ
ejge-5478	31	61	economies	economy	NOUN
ejge-5478	31	62	for	for	ADP
ejge-5478	31	63	a	a	DET
ejge-5478	31	64	single	single	ADJ
ejge-5478	31	65	vat	vat	NOUN
ejge-5478	31	66	rate	rate	NOUN
ejge-5478	31	67	"	"	PUNCT
ejge-5478	31	68	(	(	PUNCT
ejge-5478	31	69	ribeiro	ribeiro	PROPN
ejge-5478	31	70	,	,	PUNCT
ejge-5478	31	71	2012	2012	NUM
ejge-5478	31	72	)	)	PUNCT
ejge-5478	31	73	.	.	PUNCT
ejge-5478	32	1	in	in	ADP
ejge-5478	32	2	the	the	DET
ejge-5478	32	3	green	green	ADJ
ejge-5478	32	4	book	book	NOUN
ejge-5478	32	5	about	about	ADP
ejge-5478	32	6	the	the	DET
ejge-5478	32	7	future	future	NOUN
ejge-5478	32	8	of	of	ADP
ejge-5478	32	9	vat	vat	NOUN
ejge-5478	32	10	,	,	PUNCT
ejge-5478	32	11	the	the	DET
ejge-5478	32	12	european	european	PROPN
ejge-5478	32	13	commission	commission	PROPN
ejge-5478	32	14	"	"	PUNCT
ejge-5478	32	15	questioned	question	VERB
ejge-5478	32	16	the	the	DET
ejge-5478	32	17	effectiveness	effectiveness	NOUN
ejge-5478	32	18	of	of	ADP
ejge-5478	32	19	this	this	DET
ejge-5478	32	20	recovery	recovery	NOUN
ejge-5478	32	21	method	method	NOUN
ejge-5478	32	22	"	"	PUNCT
ejge-5478	32	23	and	and	CCONJ
ejge-5478	32	24	"	"	PUNCT
ejge-5478	32	25	in	in	ADP
ejge-5478	32	26	2009	2009	NUM
ejge-5478	32	27	release	release	NOUN
ejge-5478	32	28	a	a	DET
ejge-5478	32	29	viability	viability	NOUN
ejge-5478	32	30	study	study	NOUN
ejge-5478	32	31	on	on	ADP
ejge-5478	32	32	way	way	NOUN
ejge-5478	32	33	to	to	PART
ejge-5478	32	34	improve	improve	VERB
ejge-5478	32	35	and	and	CCONJ
ejge-5478	32	36	simplify	simplify	VERB
ejge-5478	32	37	vat	vat	NOUN
ejge-5478	32	38	collection	collection	NOUN
ejge-5478	32	39	"	"	PUNCT
ejge-5478	32	40	(	(	PUNCT
ejge-5478	32	41	european	european	PROPN
ejge-5478	32	42	union	union	PROPN
ejge-5478	32	43	,	,	PUNCT
ejge-5478	32	44	2010	2010	NUM
ejge-5478	32	45	)	)	PUNCT
ejge-5478	32	46	.	.	PUNCT
ejge-5478	33	1	nevertheless	nevertheless	ADV
ejge-5478	33	2	,	,	PUNCT
ejge-5478	33	3	the	the	DET
ejge-5478	33	4	european	european	PROPN
ejge-5478	33	5	commission	commission	PROPN
ejge-5478	33	6	in	in	ADP
ejge-5478	33	7	2010	2010	NUM
ejge-5478	33	8	,	,	PUNCT
ejge-5478	33	9	makes	make	VERB
ejge-5478	33	10	clear	clear	ADJ
ejge-5478	33	11	that	that	SCONJ
ejge-5478	33	12	it	it	PRON
ejge-5478	33	13	wants	want	VERB
ejge-5478	33	14	to	to	PART
ejge-5478	33	15	make	make	VERB
ejge-5478	33	16	vat	vat	NOUN
ejge-5478	33	17	charging	charge	VERB
ejge-5478	33	18	more	more	ADV
ejge-5478	33	19	efficient	efficient	ADJ
ejge-5478	33	20	,	,	PUNCT
ejge-5478	33	21	to	to	PART
ejge-5478	33	22	increase	increase	VERB
ejge-5478	33	23	tax	tax	NOUN
ejge-5478	33	24	revenue	revenue	NOUN
ejge-5478	33	25	within	within	ADP
ejge-5478	33	26	the	the	DET
ejge-5478	33	27	common	common	ADJ
ejge-5478	33	28	market	market	NOUN
ejge-5478	33	29	,	,	PUNCT
ejge-5478	33	30	and	and	CCONJ
ejge-5478	33	31	at	at	ADP
ejge-5478	33	32	the	the	DET
ejge-5478	33	33	same	same	ADJ
ejge-5478	33	34	time	time	NOUN
ejge-5478	33	35	,	,	PUNCT
ejge-5478	33	36	to	to	PART
ejge-5478	33	37	design	design	VERB
ejge-5478	33	38	a	a	DET
ejge-5478	33	39	vat	vat	NOUN
ejge-5478	33	40	system	system	NOUN
ejge-5478	33	41	that	that	PRON
ejge-5478	33	42	is	be	AUX
ejge-5478	33	43	considerably	considerably	ADV
ejge-5478	33	44	simplest	simple	ADJ
ejge-5478	33	45	,	,	PUNCT
ejge-5478	33	46	to	to	PART
ejge-5478	33	47	reduce	reduce	VERB
ejge-5478	33	48	“	"	PUNCT
ejge-5478	33	49	operating	operate	VERB
ejge-5478	33	50	costs	cost	NOUN
ejge-5478	33	51	for	for	ADP
ejge-5478	33	52	taxpayers	taxpayer	NOUN
ejge-5478	33	53	and	and	CCONJ
ejge-5478	33	54	for	for	ADP
ejge-5478	33	55	tax	tax	NOUN
ejge-5478	33	56	administrations	administration	NOUN
ejge-5478	33	57	by	by	ADP
ejge-5478	33	58	increasing	increase	VERB
ejge-5478	33	59	net	net	ADJ
ejge-5478	33	60	income	income	NOUN
ejge-5478	33	61	"	"	PUNCT
ejge-5478	33	62	(	(	PUNCT
ejge-5478	33	63	european	european	PROPN
ejge-5478	33	64	union	union	PROPN
ejge-5478	33	65	,	,	PUNCT
ejge-5478	33	66	2010	2010	NUM
ejge-5478	33	67	)	)	PUNCT
ejge-5478	33	68	.	.	PUNCT
ejge-5478	34	1	the	the	DET
ejge-5478	34	2	main	main	ADJ
ejge-5478	34	3	objective	objective	NOUN
ejge-5478	34	4	of	of	ADP
ejge-5478	34	5	the	the	DET
ejge-5478	34	6	european	european	PROPN
ejge-5478	34	7	commission	commission	PROPN
ejge-5478	34	8	in	in	ADP
ejge-5478	34	9	the	the	DET
ejge-5478	34	10	area	area	NOUN
ejge-5478	34	11	of	of	ADP
ejge-5478	34	12	indirect	indirect	ADJ
ejge-5478	34	13	taxation	taxation	NOUN
ejge-5478	34	14	is	be	AUX
ejge-5478	34	15	to	to	PART
ejge-5478	34	16	implement	implement	VERB
ejge-5478	34	17	a	a	DET
ejge-5478	34	18	"	"	PUNCT
ejge-5478	34	19	vat	vat	NOUN
ejge-5478	34	20	system	system	NOUN
ejge-5478	34	21	with	with	ADP
ejge-5478	34	22	a	a	DET
ejge-5478	34	23	broad	broad	ADJ
ejge-5478	34	24	incidence	incidence	NOUN
ejge-5478	34	25	base	base	NOUN
ejge-5478	34	26	,	,	PUNCT
ejge-5478	34	27	preferably	preferably	ADV
ejge-5478	34	28	with	with	ADP
ejge-5478	34	29	a	a	DET
ejge-5478	34	30	single	single	ADJ
ejge-5478	34	31	rate	rate	NOUN
ejge-5478	34	32	"	"	PUNCT
ejge-5478	34	33	which	which	PRON
ejge-5478	34	34	may	may	AUX
ejge-5478	34	35	allow	allow	VERB
ejge-5478	34	36	"	"	PUNCT
ejge-5478	34	37	to	to	PART
ejge-5478	34	38	minimize	minimize	VERB
ejge-5478	34	39	costs	cost	NOUN
ejge-5478	34	40	"	"	PUNCT
ejge-5478	34	41	(	(	PUNCT
ejge-5478	34	42	european	european	PROPN
ejge-5478	34	43	union	union	PROPN
ejge-5478	34	44	,	,	PUNCT
ejge-5478	34	45	2010	2010	NUM
ejge-5478	34	46	)	)	PUNCT
ejge-5478	34	47	.	.	PUNCT
ejge-5478	35	1	and	and	CCONJ
ejge-5478	35	2	,	,	PUNCT
ejge-5478	35	3	of	of	ADP
ejge-5478	35	4	course	course	NOUN
ejge-5478	35	5	,	,	PUNCT
ejge-5478	35	6	increase	increase	VERB
ejge-5478	35	7	revenue	revenue	NOUN
ejge-5478	35	8	and	and	CCONJ
ejge-5478	35	9	respond	respond	VERB
ejge-5478	35	10	,	,	PUNCT
ejge-5478	35	11	this	this	DET
ejge-5478	35	12	way	way	NOUN
ejge-5478	35	13	,	,	PUNCT
ejge-5478	35	14	to	to	ADP
ejge-5478	35	15	the	the	DET
ejge-5478	35	16	challenge	challenge	NOUN
ejge-5478	35	17	of	of	ADP
ejge-5478	35	18	international	international	ADJ
ejge-5478	35	19	tax	tax	NOUN
ejge-5478	35	20	competitiveness	competitiveness	NOUN
ejge-5478	35	21	(	(	PUNCT
ejge-5478	35	22	catarino	catarino	NOUN
ejge-5478	35	23	,	,	PUNCT
ejge-5478	35	24	2015	2015	NUM
ejge-5478	35	25	)	)	PUNCT
ejge-5478	35	26	.	.	PUNCT
ejge-5478	36	1	with	with	ADP
ejge-5478	36	2	regard	regard	NOUN
ejge-5478	36	3	to	to	ADP
ejge-5478	36	4	portugal	portugal	PROPN
ejge-5478	36	5	,	,	PUNCT
ejge-5478	36	6	the	the	DET
ejge-5478	36	7	efficiency2	efficiency2	NOUN
ejge-5478	36	8	of	of	ADP
ejge-5478	36	9	charging	charge	VERB
ejge-5478	36	10	consumption	consumption	NOUN
ejge-5478	36	11	tax	tax	NOUN
ejge-5478	36	12	in	in	ADP
ejge-5478	36	13	2011	2011	NUM
ejge-5478	36	14	was	be	AUX
ejge-5478	36	15	only	only	ADV
ejge-5478	36	16	51	51	NUM
ejge-5478	36	17	%	%	NOUN
ejge-5478	36	18	(	(	PUNCT
ejge-5478	36	19	ribeiro	ribeiro	PROPN
ejge-5478	36	20	,	,	PUNCT
ejge-5478	36	21	2012	2012	NUM
ejge-5478	36	22	)	)	PUNCT
ejge-5478	36	23	.	.	PUNCT
ejge-5478	37	1	this	this	PRON
ejge-5478	37	2	can	can	AUX
ejge-5478	37	3	be	be	AUX
ejge-5478	37	4	justified	justify	VERB
ejge-5478	37	5	by	by	ADP
ejge-5478	37	6	the	the	DET
ejge-5478	37	7	inefficiency	inefficiency	NOUN
ejge-5478	37	8	of	of	ADP
ejge-5478	37	9	tax	tax	NOUN
ejge-5478	37	10	charging	charging	NOUN
ejge-5478	37	11	,	,	PUNCT
ejge-5478	37	12	mainly	mainly	ADV
ejge-5478	37	13	due	due	ADP
ejge-5478	37	14	to	to	ADP
ejge-5478	37	15	the	the	DET
ejge-5478	37	16	existence	existence	NOUN
ejge-5478	37	17	of	of	ADP
ejge-5478	37	18	a	a	DET
ejge-5478	37	19	strong	strong	ADJ
ejge-5478	37	20	presence	presence	NOUN
ejge-5478	37	21	of	of	ADP
ejge-5478	37	22	the	the	DET
ejge-5478	37	23	parallel	parallel	ADJ
ejge-5478	37	24	economy	economy	NOUN
ejge-5478	37	25	and	and	CCONJ
ejge-5478	37	26	marked	mark	VERB
ejge-5478	37	27	tax	tax	NOUN
ejge-5478	37	28	evasion	evasion	NOUN
ejge-5478	37	29	(	(	PUNCT
ejge-5478	37	30	portugal	portugal	PROPN
ejge-5478	37	31	,	,	PUNCT
ejge-5478	37	32	2011	2011	NUM
ejge-5478	37	33	)	)	PUNCT
ejge-5478	37	34	.	.	PUNCT
ejge-5478	38	1	however	however	ADV
ejge-5478	38	2	,	,	PUNCT
ejge-5478	38	3	in	in	ADP
ejge-5478	38	4	the	the	DET
ejge-5478	38	5	opinion	opinion	NOUN
ejge-5478	38	6	of	of	ADP
ejge-5478	38	7	the	the	DET
ejge-5478	38	8	european	european	PROPN
ejge-5478	38	9	commission	commission	PROPN
ejge-5478	38	10	,	,	PUNCT
ejge-5478	38	11	the	the	DET
ejge-5478	38	12	inefficiency	inefficiency	NOUN
ejge-5478	38	13	of	of	ADP
ejge-5478	38	14	charging	charge	VERB
ejge-5478	38	15	result	result	NOUN
ejge-5478	38	16	from	from	ADP
ejge-5478	38	17	the	the	DET
ejge-5478	38	18	absence	absence	NOUN
ejge-5478	38	19	of	of	ADP
ejge-5478	38	20	"	"	PUNCT
ejge-5478	38	21	modern	modern	ADJ
ejge-5478	38	22	technologies	technology	NOUN
ejge-5478	38	23	and/or	and/or	CCONJ
ejge-5478	38	24	financial	financial	ADJ
ejge-5478	38	25	intermediaries	intermediary	NOUN
ejge-5478	38	26	"	"	PUNCT
ejge-5478	38	27	(	(	PUNCT
ejge-5478	38	28	european	european	PROPN
ejge-5478	38	29	union	union	PROPN
ejge-5478	38	30	,	,	PUNCT
ejge-5478	38	31	2010	2010	NUM
ejge-5478	38	32	)	)	PUNCT
ejge-5478	38	33	with	with	ADP
ejge-5478	38	34	the	the	DET
ejge-5478	38	35	ability	ability	NOUN
ejge-5478	38	36	to	to	PART
ejge-5478	38	37	effectively	effectively	ADV
ejge-5478	38	38	charge	charge	VERB
ejge-5478	38	39	vat	vat	NOUN
ejge-5478	38	40	.	.	PUNCT
ejge-5478	39	1	as	as	ADP
ejge-5478	39	2	an	an	DET
ejge-5478	39	3	instrument	instrument	NOUN
ejge-5478	39	4	to	to	PART
ejge-5478	39	5	combat	combat	VERB
ejge-5478	39	6	the	the	DET
ejge-5478	39	7	parallel	parallel	ADJ
ejge-5478	39	8	economy	economy	NOUN
ejge-5478	39	9	and	and	CCONJ
ejge-5478	39	10	tax	tax	NOUN
ejge-5478	39	11	evasion	evasion	NOUN
ejge-5478	39	12	,	,	PUNCT
ejge-5478	39	13	the	the	DET
ejge-5478	39	14	portuguese	portuguese	ADJ
ejge-5478	39	15	government	government	NOUN
ejge-5478	39	16	,	,	PUNCT
ejge-5478	39	17	in	in	ADP
ejge-5478	39	18	the	the	DET
ejge-5478	39	19	year	year	NOUN
ejge-5478	39	20	2012	2012	NUM
ejge-5478	39	21	,	,	PUNCT
ejge-5478	39	22	conceived	conceive	VERB
ejge-5478	39	23	and	and	CCONJ
ejge-5478	39	24	implemented	implement	VERB
ejge-5478	39	25	a	a	DET
ejge-5478	39	26	series	series	NOUN
ejge-5478	39	27	of	of	ADP
ejge-5478	39	28	fiscal	fiscal	ADJ
ejge-5478	39	29	measures	measure	NOUN
ejge-5478	39	30	which	which	PRON
ejge-5478	39	31	aim	aim	VERB
ejge-5478	39	32	at	at	ADP
ejge-5478	39	33	promotion	promotion	NOUN
ejge-5478	39	34	of	of	ADP
ejge-5478	39	35	efficiency	efficiency	NOUN
ejge-5478	39	36	in	in	ADP
ejge-5478	39	37	tax	tax	NOUN
ejge-5478	39	38	revenue	revenue	NOUN
ejge-5478	39	39	collection	collection	NOUN
ejge-5478	39	40	.	.	PUNCT
ejge-5478	40	1	the	the	DET
ejge-5478	40	2	principle	principle	ADJ
ejge-5478	40	3	tax	tax	NOUN
ejge-5478	40	4	measures	measure	NOUN
ejge-5478	40	5	of	of	ADP
ejge-5478	40	6	the	the	DET
ejge-5478	40	7	strategic	strategic	ADJ
ejge-5478	40	8	plan	plan	NOUN
ejge-5478	40	9	to	to	PART
ejge-5478	40	10	combat	combat	VERB
ejge-5478	40	11	tax	tax	NOUN
ejge-5478	40	12	and	and	CCONJ
ejge-5478	40	13	customs	custom	NOUN
ejge-5478	40	14	evasion	evasion	NOUN
ejge-5478	40	15	and	and	CCONJ
ejge-5478	40	16	avoidance	avoidance	NOUN
ejge-5478	40	17	for	for	ADP
ejge-5478	40	18	the	the	DET
ejge-5478	40	19	3	3	NUM
ejge-5478	40	20	-	-	PUNCT
ejge-5478	40	21	year	year	NOUN
ejge-5478	40	22	period	period	NOUN
ejge-5478	40	23	2012	2012	NUM
ejge-5478	40	24	-	-	SYM
ejge-5478	40	25	2014	2014	NUM
ejge-5478	40	26	,	,	PUNCT
ejge-5478	40	27	were	be	AUX
ejge-5478	40	28	aimed	aim	VERB
ejge-5478	40	29	to	to	PART
ejge-5478	40	30	combat	combat	VERB
ejge-5478	40	31	tax	tax	NOUN
ejge-5478	40	32	evasion	evasion	NOUN
ejge-5478	40	33	,	,	PUNCT
ejge-5478	40	34	2	2	NUM
ejge-5478	40	35	the	the	DET
ejge-5478	40	36	efficiency	efficiency	NOUN
ejge-5478	40	37	of	of	ADP
ejge-5478	40	38	a	a	DET
ejge-5478	40	39	tax	tax	NOUN
ejge-5478	40	40	is	be	AUX
ejge-5478	40	41	the	the	DET
ejge-5478	40	42	relationship	relationship	NOUN
ejge-5478	40	43	that	that	PRON
ejge-5478	40	44	is	be	AUX
ejge-5478	40	45	established	establish	VERB
ejge-5478	40	46	between	between	ADP
ejge-5478	40	47	the	the	DET
ejge-5478	40	48	taxable	taxable	ADJ
ejge-5478	40	49	facts	fact	NOUN
ejge-5478	40	50	occurred	occur	VERB
ejge-5478	40	51	and	and	CCONJ
ejge-5478	40	52	those	those	PRON
ejge-5478	40	53	that	that	PRON
ejge-5478	40	54	a	a	DET
ejge-5478	40	55	given	give	VERB
ejge-5478	40	56	tax	tax	NOUN
ejge-5478	40	57	effectively	effectively	ADJ
ejge-5478	40	58	taxes	taxis	NOUN
ejge-5478	40	59	.	.	PUNCT
ejge-5478	41	1	the	the	PRON
ejge-5478	41	2	higher	high	ADJ
ejge-5478	41	3	this	this	DET
ejge-5478	41	4	ratio	ratio	NOUN
ejge-5478	41	5	is	be	AUX
ejge-5478	41	6	,	,	PUNCT
ejge-5478	41	7	the	the	PRON
ejge-5478	41	8	more	more	ADV
ejge-5478	41	9	the	the	DET
ejge-5478	41	10	tax	tax	NOUN
ejge-5478	41	11	is	be	AUX
ejge-5478	41	12	said	say	VERB
ejge-5478	41	13	to	to	PART
ejge-5478	41	14	be	be	AUX
ejge-5478	41	15	effective	effective	ADJ
ejge-5478	41	16	.	.	PUNCT
ejge-5478	42	1	we	we	PRON
ejge-5478	42	2	assume	assume	VERB
ejge-5478	42	3	,	,	PUNCT
ejge-5478	42	4	based	base	VERB
ejge-5478	42	5	on	on	ADP
ejge-5478	42	6	a.	a.	PROPN
ejge-5478	42	7	mitchell	mitchell	PROPN
ejge-5478	42	8	polinsky	polinsky	PROPN
ejge-5478	42	9	's	's	PART
ejge-5478	42	10	teaching	teaching	NOUN
ejge-5478	42	11	,	,	PUNCT
ejge-5478	42	12	that	that	SCONJ
ejge-5478	42	13	"	"	PUNCT
ejge-5478	42	14	efficiency	efficiency	NOUN
ejge-5478	42	15	"	"	PUNCT
ejge-5478	42	16	is	be	AUX
ejge-5478	42	17	the	the	DET
ejge-5478	42	18	"	"	PUNCT
ejge-5478	42	19	relationship	relationship	NOUN
ejge-5478	42	20	between	between	ADP
ejge-5478	42	21	the	the	DET
ejge-5478	42	22	benefits	benefit	NOUN
ejge-5478	42	23	and	and	CCONJ
ejge-5478	42	24	the	the	DET
ejge-5478	42	25	aggregate	aggregate	ADJ
ejge-5478	42	26	costs	cost	NOUN
ejge-5478	42	27	of	of	ADP
ejge-5478	42	28	a	a	DET
ejge-5478	42	29	situation	situation	NOUN
ejge-5478	42	30	.	.	PUNCT
ejge-5478	42	31	"	"	PUNCT
ejge-5478	43	1	r.	r.	PROPN
ejge-5478	43	2	de	de	PROPN
ejge-5478	43	3	moraes	moraes	PROPN
ejge-5478	43	4	e	e	PROPN
ejge-5478	43	5	soares	soar	VERB
ejge-5478	43	6	et	et	PROPN
ejge-5478	43	7	al	al	PROPN
ejge-5478	43	8	.	.	PUNCT
ejge-5478	43	9	/	/	SYM
ejge-5478	43	10	european	european	PROPN
ejge-5478	43	11	journal	journal	PROPN
ejge-5478	43	12	of	of	ADP
ejge-5478	43	13	government	government	NOUN
ejge-5478	43	14	and	and	CCONJ
ejge-5478	43	15	economics	economic	NOUN
ejge-5478	43	16	8(2	8(2	NUM
ejge-5478	43	17	)	)	PUNCT
ejge-5478	43	18	,	,	PUNCT
ejge-5478	43	19	december	december	PROPN
ejge-5478	43	20	2019	2019	NUM
ejge-5478	43	21	,	,	PUNCT
ejge-5478	43	22	145	145	NUM
ejge-5478	43	23	-	-	SYM
ejge-5478	43	24	160	160	NUM
ejge-5478	43	25	147	147	NUM
ejge-5478	43	26	fraud	fraud	NOUN
ejge-5478	43	27	and	and	CCONJ
ejge-5478	43	28	the	the	DET
ejge-5478	43	29	parallel	parallel	ADJ
ejge-5478	43	30	economy	economy	NOUN
ejge-5478	43	31	.	.	PUNCT
ejge-5478	44	1	the	the	DET
ejge-5478	44	2	government	government	NOUN
ejge-5478	44	3	wanted	want	VERB
ejge-5478	44	4	to	to	PART
ejge-5478	44	5	end	end	VERB
ejge-5478	44	6	tax	tax	NOUN
ejge-5478	44	7	evasion	evasion	NOUN
ejge-5478	44	8	and	and	CCONJ
ejge-5478	44	9	reinforce	reinforce	VERB
ejge-5478	44	10	sustainability	sustainability	NOUN
ejge-5478	44	11	of	of	ADP
ejge-5478	44	12	public	public	ADJ
ejge-5478	44	13	finances	finance	NOUN
ejge-5478	44	14	(	(	PUNCT
ejge-5478	44	15	catarino	catarino	NOUN
ejge-5478	44	16	et	et	PROPN
ejge-5478	44	17	al	al	PROPN
ejge-5478	44	18	.	.	PROPN
ejge-5478	44	19	,	,	PUNCT
ejge-5478	44	20	2013	2013	NUM
ejge-5478	44	21	)	)	PUNCT
ejge-5478	44	22	.	.	PUNCT
ejge-5478	45	1	thus	thus	ADV
ejge-5478	45	2	,	,	PUNCT
ejge-5478	45	3	a	a	DET
ejge-5478	45	4	plan	plan	NOUN
ejge-5478	45	5	was	be	AUX
ejge-5478	45	6	approved	approve	VERB
ejge-5478	45	7	for	for	ADP
ejge-5478	45	8	the	the	DET
ejge-5478	45	9	first	first	ADJ
ejge-5478	45	10	time	time	NOUN
ejge-5478	45	11	,	,	PUNCT
ejge-5478	45	12	reinforcing	reinforce	VERB
ejge-5478	45	13	operational	operational	ADJ
ejge-5478	45	14	means	mean	NOUN
ejge-5478	45	15	to	to	PART
ejge-5478	45	16	monitor	monitor	VERB
ejge-5478	45	17	taxpayers	taxpayer	NOUN
ejge-5478	45	18	'	'	PART
ejge-5478	45	19	compliance	compliance	NOUN
ejge-5478	45	20	with	with	ADP
ejge-5478	45	21	tax	tax	NOUN
ejge-5478	45	22	obligations	obligation	NOUN
ejge-5478	45	23	.	.	PUNCT
ejge-5478	46	1	regarding	regard	VERB
ejge-5478	46	2	vat	vat	NOUN
ejge-5478	46	3	,	,	PUNCT
ejge-5478	46	4	three	three	NUM
ejge-5478	46	5	major	major	ADJ
ejge-5478	46	6	measures	measure	NOUN
ejge-5478	46	7	have	have	AUX
ejge-5478	46	8	been	be	AUX
ejge-5478	46	9	taken	take	VERB
ejge-5478	46	10	:	:	PUNCT
ejge-5478	47	1	1	1	X
ejge-5478	47	2	.	.	PUNCT
ejge-5478	47	3	the	the	DET
ejge-5478	47	4	compulsory	compulsory	ADJ
ejge-5478	47	5	use	use	NOUN
ejge-5478	47	6	of	of	ADP
ejge-5478	47	7	billing	billing	NOUN
ejge-5478	47	8	programmes	programme	NOUN
ejge-5478	47	9	certified	certify	VERB
ejge-5478	47	10	by	by	ADP
ejge-5478	47	11	tax	tax	NOUN
ejge-5478	47	12	authority	authority	NOUN
ejge-5478	47	13	for	for	ADP
ejge-5478	47	14	all	all	DET
ejge-5478	47	15	economic	economic	ADJ
ejge-5478	47	16	operators	operator	NOUN
ejge-5478	47	17	.	.	PUNCT
ejge-5478	48	1	this	this	DET
ejge-5478	48	2	measure	measure	NOUN
ejge-5478	48	3	was	be	AUX
ejge-5478	48	4	intended	intend	VERB
ejge-5478	48	5	“	"	PUNCT
ejge-5478	48	6	to	to	PART
ejge-5478	48	7	ensure	ensure	VERB
ejge-5478	48	8	greater	great	ADJ
ejge-5478	48	9	transparency	transparency	NOUN
ejge-5478	48	10	when	when	SCONJ
ejge-5478	48	11	paying	pay	VERB
ejge-5478	48	12	for	for	ADP
ejge-5478	48	13	goods	good	NOUN
ejge-5478	48	14	and	and	CCONJ
ejge-5478	48	15	services	service	NOUN
ejge-5478	48	16	,	,	PUNCT
ejge-5478	48	17	particularly	particularly	ADV
ejge-5478	48	18	as	as	SCONJ
ejge-5478	48	19	regards	regard	VERB
ejge-5478	48	20	the	the	DET
ejge-5478	48	21	clearance	clearance	NOUN
ejge-5478	48	22	and	and	CCONJ
ejge-5478	48	23	settlement	settlement	NOUN
ejge-5478	48	24	of	of	ADP
ejge-5478	48	25	vat	vat	NOUN
ejge-5478	48	26	"	"	PUNCT
ejge-5478	48	27	(	(	PUNCT
ejge-5478	48	28	portugal	portugal	PROPN
ejge-5478	48	29	,	,	PUNCT
ejge-5478	48	30	2011	2011	NUM
ejge-5478	48	31	)	)	PUNCT
ejge-5478	48	32	.	.	PUNCT
ejge-5478	49	1	2	2	X
ejge-5478	49	2	.	.	X
ejge-5478	49	3	the	the	DET
ejge-5478	49	4	mandatory	mandatory	ADJ
ejge-5478	49	5	communication	communication	NOUN
ejge-5478	49	6	of	of	ADP
ejge-5478	49	7	the	the	DET
ejge-5478	49	8	invoicing	invoicing	NOUN
ejge-5478	49	9	to	to	ADP
ejge-5478	49	10	tax	tax	NOUN
ejge-5478	49	11	and	and	CCONJ
ejge-5478	49	12	customs	custom	NOUN
ejge-5478	49	13	authority	authority	NOUN
ejge-5478	49	14	.	.	PUNCT
ejge-5478	50	1	it	it	PRON
ejge-5478	50	2	was	be	AUX
ejge-5478	50	3	established	establish	VERB
ejge-5478	50	4	the	the	DET
ejge-5478	50	5	obligation	obligation	NOUN
ejge-5478	50	6	to	to	PART
ejge-5478	50	7	communicate	communicate	VERB
ejge-5478	50	8	by	by	ADP
ejge-5478	50	9	computerised	computerised	ADJ
ejge-5478	50	10	means	mean	NOUN
ejge-5478	50	11	in	in	ADP
ejge-5478	50	12	the	the	DET
ejge-5478	50	13	portal	portal	ADJ
ejge-5478	50	14	e	e	NOUN
ejge-5478	50	15	-	-	NOUN
ejge-5478	50	16	invoice	invoice	NOUN
ejge-5478	50	17	of	of	ADP
ejge-5478	50	18	all	all	DET
ejge-5478	50	19	invoices	invoice	NOUN
ejge-5478	50	20	issued	issue	VERB
ejge-5478	50	21	by	by	ADP
ejge-5478	50	22	the	the	DET
ejge-5478	50	23	economic	economic	ADJ
ejge-5478	50	24	agents	agent	NOUN
ejge-5478	50	25	.	.	PUNCT
ejge-5478	51	1	the	the	DET
ejge-5478	51	2	reported	report	VERB
ejge-5478	51	3	data	datum	NOUN
ejge-5478	51	4	are	be	AUX
ejge-5478	51	5	crossed	cross	VERB
ejge-5478	51	6	with	with	ADP
ejge-5478	51	7	the	the	DET
ejge-5478	51	8	vat	vat	NOUN
ejge-5478	51	9	declarations	declaration	NOUN
ejge-5478	51	10	issued	issue	VERB
ejge-5478	51	11	by	by	ADP
ejge-5478	51	12	the	the	DET
ejge-5478	51	13	companies	company	NOUN
ejge-5478	51	14	,	,	PUNCT
ejge-5478	51	15	in	in	ADP
ejge-5478	51	16	order	order	NOUN
ejge-5478	51	17	to	to	PART
ejge-5478	51	18	"	"	PUNCT
ejge-5478	51	19	detect	detect	VERB
ejge-5478	51	20	differences	difference	NOUN
ejge-5478	51	21	,	,	PUNCT
ejge-5478	51	22	situations	situation	NOUN
ejge-5478	51	23	of	of	ADP
ejge-5478	51	24	underinvoicing	underinvoicing	NOUN
ejge-5478	51	25	and	and	CCONJ
ejge-5478	51	26	parallel	parallel	ADJ
ejge-5478	51	27	economy	economy	NOUN
ejge-5478	51	28	"	"	PUNCT
ejge-5478	51	29	(	(	PUNCT
ejge-5478	51	30	portugal	portugal	PROPN
ejge-5478	51	31	,	,	PUNCT
ejge-5478	51	32	2013	2013	NUM
ejge-5478	51	33	)	)	PUNCT
ejge-5478	51	34	.	.	PUNCT
ejge-5478	52	1	3	3	X
ejge-5478	52	2	.	.	X
ejge-5478	52	3	the	the	DET
ejge-5478	52	4	mandatory	mandatory	ADJ
ejge-5478	52	5	communication	communication	NOUN
ejge-5478	52	6	by	by	ADP
ejge-5478	52	7	electronic	electronic	ADJ
ejge-5478	52	8	means	mean	NOUN
ejge-5478	52	9	of	of	ADP
ejge-5478	52	10	the	the	DET
ejge-5478	52	11	transport	transport	NOUN
ejge-5478	52	12	documents	document	NOUN
ejge-5478	52	13	issued	issue	VERB
ejge-5478	52	14	to	to	PART
ejge-5478	52	15	accompany	accompany	VERB
ejge-5478	52	16	the	the	DET
ejge-5478	52	17	goods	good	NOUN
ejge-5478	52	18	in	in	ADP
ejge-5478	52	19	circulation	circulation	NOUN
ejge-5478	52	20	before	before	ADP
ejge-5478	52	21	the	the	DET
ejge-5478	52	22	start	start	NOUN
ejge-5478	52	23	of	of	ADP
ejge-5478	52	24	the	the	DET
ejge-5478	52	25	transport	transport	NOUN
ejge-5478	52	26	operation	operation	NOUN
ejge-5478	52	27	.	.	PUNCT
ejge-5478	53	1	the	the	DET
ejge-5478	53	2	regime	regime	NOUN
ejge-5478	53	3	of	of	ADP
ejge-5478	53	4	goods	good	NOUN
ejge-5478	53	5	in	in	ADP
ejge-5478	53	6	circulation	circulation	NOUN
ejge-5478	53	7	has	have	AUX
ejge-5478	53	8	been	be	AUX
ejge-5478	53	9	amended	amend	VERB
ejge-5478	53	10	to	to	PART
ejge-5478	53	11	establish	establish	VERB
ejge-5478	53	12	new	new	ADJ
ejge-5478	53	13	rules	rule	NOUN
ejge-5478	53	14	to	to	PART
ejge-5478	53	15	ensure	ensure	VERB
ejge-5478	53	16	the	the	DET
ejge-5478	53	17	integrity	integrity	NOUN
ejge-5478	53	18	of	of	ADP
ejge-5478	53	19	transport	transport	NOUN
ejge-5478	53	20	documents	document	NOUN
ejge-5478	53	21	and	and	CCONJ
ejge-5478	53	22	ensure	ensure	VERB
ejge-5478	53	23	more	more	ADV
ejge-5478	53	24	effective	effective	ADJ
ejge-5478	53	25	control	control	NOUN
ejge-5478	53	26	of	of	ADP
ejge-5478	53	27	the	the	DET
ejge-5478	53	28	documents	document	NOUN
ejge-5478	53	29	by	by	ADP
ejge-5478	53	30	the	the	DET
ejge-5478	53	31	tax	tax	NOUN
ejge-5478	53	32	and	and	CCONJ
ejge-5478	53	33	customs	custom	NOUN
ejge-5478	53	34	authority	authority	NOUN
ejge-5478	53	35	,	,	PUNCT
ejge-5478	53	36	hindering	hinder	VERB
ejge-5478	53	37	subsequent	subsequent	ADJ
ejge-5478	53	38	adulteration	adulteration	NOUN
ejge-5478	53	39	or	or	CCONJ
ejge-5478	53	40	concealment	concealment	NOUN
ejge-5478	53	41	(	(	PUNCT
ejge-5478	53	42	catarino	catarino	NOUN
ejge-5478	53	43	et	et	PROPN
ejge-5478	53	44	al	al	PROPN
ejge-5478	53	45	.	.	PROPN
ejge-5478	53	46	,	,	PUNCT
ejge-5478	53	47	2015	2015	NUM
ejge-5478	53	48	;	;	PUNCT
ejge-5478	53	49	gomes	gome	NOUN
ejge-5478	53	50	et	et	PROPN
ejge-5478	53	51	al	al	PROPN
ejge-5478	53	52	.	.	PROPN
ejge-5478	53	53	,	,	PUNCT
ejge-5478	53	54	2013	2013	NUM
ejge-5478	53	55	)	)	PUNCT
ejge-5478	53	56	.	.	PUNCT
ejge-5478	54	1	the	the	DET
ejge-5478	54	2	documents	document	NOUN
ejge-5478	54	3	communicated	communicate	VERB
ejge-5478	54	4	can	can	AUX
ejge-5478	54	5	be	be	AUX
ejge-5478	54	6	consulted	consult	VERB
ejge-5478	54	7	through	through	ADP
ejge-5478	54	8	the	the	DET
ejge-5478	54	9	official	official	ADJ
ejge-5478	54	10	einvoice	einvoice	NOUN
ejge-5478	54	11	website	website	NOUN
ejge-5478	54	12	.	.	PUNCT
ejge-5478	55	1	however	however	ADV
ejge-5478	55	2	,	,	PUNCT
ejge-5478	55	3	despite	despite	SCONJ
ejge-5478	55	4	the	the	DET
ejge-5478	55	5	creation	creation	NOUN
ejge-5478	55	6	and	and	CCONJ
ejge-5478	55	7	implementation	implementation	NOUN
ejge-5478	55	8	of	of	ADP
ejge-5478	55	9	a	a	DET
ejge-5478	55	10	strategic	strategic	ADJ
ejge-5478	55	11	plan	plan	NOUN
ejge-5478	55	12	against	against	ADP
ejge-5478	55	13	the	the	DET
ejge-5478	55	14	parallel	parallel	ADJ
ejge-5478	55	15	economy	economy	NOUN
ejge-5478	55	16	and	and	CCONJ
ejge-5478	55	17	tax	tax	NOUN
ejge-5478	55	18	evasion	evasion	NOUN
ejge-5478	55	19	,	,	PUNCT
ejge-5478	55	20	no	no	DET
ejge-5478	55	21	vat	vat	NOUN
ejge-5478	55	22	fund	fund	NOUN
ejge-5478	55	23	reform	reform	NOUN
ejge-5478	55	24	has	have	AUX
ejge-5478	55	25	yet	yet	ADV
ejge-5478	55	26	been	be	AUX
ejge-5478	55	27	carried	carry	VERB
ejge-5478	55	28	out	out	ADP
ejge-5478	55	29	.	.	PUNCT
ejge-5478	56	1	the	the	DET
ejge-5478	56	2	aim	aim	NOUN
ejge-5478	56	3	of	of	ADP
ejge-5478	56	4	this	this	DET
ejge-5478	56	5	study	study	NOUN
ejge-5478	56	6	is	be	AUX
ejge-5478	56	7	to	to	PART
ejge-5478	56	8	observe	observe	VERB
ejge-5478	56	9	the	the	DET
ejge-5478	56	10	possible	possible	ADJ
ejge-5478	56	11	adoption	adoption	NOUN
ejge-5478	56	12	of	of	ADP
ejge-5478	56	13	a	a	DET
ejge-5478	56	14	single	single	ADJ
ejge-5478	56	15	vat	vat	NOUN
ejge-5478	56	16	rate	rate	NOUN
ejge-5478	56	17	by	by	ADP
ejge-5478	56	18	analysing	analyse	VERB
ejge-5478	56	19	statistical	statistical	ADJ
ejge-5478	56	20	data	datum	NOUN
ejge-5478	56	21	on	on	ADP
ejge-5478	56	22	the	the	DET
ejge-5478	56	23	evolution	evolution	NOUN
ejge-5478	56	24	of	of	ADP
ejge-5478	56	25	revenue	revenue	NOUN
ejge-5478	56	26	and	and	CCONJ
ejge-5478	56	27	the	the	DET
ejge-5478	56	28	advantages	advantage	NOUN
ejge-5478	56	29	/	/	SYM
ejge-5478	56	30	disadvantages	disadvantage	NOUN
ejge-5478	56	31	of	of	ADP
ejge-5478	56	32	such	such	DET
ejge-5478	56	33	a	a	DET
ejge-5478	56	34	solution	solution	NOUN
ejge-5478	56	35	.	.	PUNCT
ejge-5478	57	1	2	2	X
ejge-5478	57	2	.	.	X
ejge-5478	57	3	methodology	methodology	NOUN
ejge-5478	57	4	as	as	SCONJ
ejge-5478	57	5	mentioned	mention	VERB
ejge-5478	57	6	,	,	PUNCT
ejge-5478	57	7	the	the	DET
ejge-5478	57	8	european	european	PROPN
ejge-5478	57	9	commission	commission	PROPN
ejge-5478	57	10	argues	argue	VERB
ejge-5478	57	11	that	that	SCONJ
ejge-5478	57	12	the	the	DET
ejge-5478	57	13	single	single	ADJ
ejge-5478	57	14	vat	vat	NOUN
ejge-5478	57	15	rate	rate	NOUN
ejge-5478	57	16	is	be	AUX
ejge-5478	57	17	the	the	DET
ejge-5478	57	18	best	good	ADJ
ejge-5478	57	19	economic	economic	ADJ
ejge-5478	57	20	option	option	NOUN
ejge-5478	57	21	.	.	PUNCT
ejge-5478	58	1	however	however	ADV
ejge-5478	58	2	,	,	PUNCT
ejge-5478	58	3	for	for	ADP
ejge-5478	58	4	this	this	DET
ejge-5478	58	5	research	research	NOUN
ejge-5478	58	6	,	,	PUNCT
ejge-5478	58	7	it	it	PRON
ejge-5478	58	8	is	be	AUX
ejge-5478	58	9	important	important	ADJ
ejge-5478	58	10	to	to	PART
ejge-5478	58	11	verify	verify	VERB
ejge-5478	58	12	the	the	DET
ejge-5478	58	13	economic	economic	ADJ
ejge-5478	58	14	consequences	consequence	NOUN
ejge-5478	58	15	of	of	ADP
ejge-5478	58	16	the	the	DET
ejge-5478	58	17	application	application	NOUN
ejge-5478	58	18	of	of	ADP
ejge-5478	58	19	a	a	DET
ejge-5478	58	20	single	single	ADJ
ejge-5478	58	21	vat	vat	NOUN
ejge-5478	58	22	rate	rate	NOUN
ejge-5478	58	23	in	in	ADP
ejge-5478	58	24	public	public	ADJ
ejge-5478	58	25	revenue	revenue	NOUN
ejge-5478	58	26	.	.	PUNCT
ejge-5478	59	1	this	this	DET
ejge-5478	59	2	study	study	NOUN
ejge-5478	59	3	uses	use	VERB
ejge-5478	59	4	the	the	DET
ejge-5478	59	5	statistical	statistical	ADJ
ejge-5478	59	6	data	datum	NOUN
ejge-5478	59	7	provided	provide	VERB
ejge-5478	59	8	by	by	ADP
ejge-5478	59	9	the	the	DET
ejge-5478	59	10	tax	tax	NOUN
ejge-5478	59	11	and	and	CCONJ
ejge-5478	59	12	customs	custom	NOUN
ejge-5478	59	13	authority	authority	NOUN
ejge-5478	59	14	of	of	ADP
ejge-5478	59	15	portugal3	portugal3	NOUN
ejge-5478	59	16	.	.	PUNCT
ejge-5478	60	1	however	however	ADV
ejge-5478	60	2	,	,	PUNCT
ejge-5478	60	3	it	it	PRON
ejge-5478	60	4	should	should	AUX
ejge-5478	60	5	be	be	AUX
ejge-5478	60	6	noted	note	VERB
ejge-5478	60	7	that	that	SCONJ
ejge-5478	60	8	there	there	PRON
ejge-5478	60	9	is	be	VERB
ejge-5478	60	10	no	no	DET
ejge-5478	60	11	official	official	ADJ
ejge-5478	60	12	statistical	statistical	ADJ
ejge-5478	60	13	data	datum	NOUN
ejge-5478	60	14	that	that	PRON
ejge-5478	60	15	identifies	identify	VERB
ejge-5478	60	16	the	the	DET
ejge-5478	60	17	total	total	ADJ
ejge-5478	60	18	amounts	amount	NOUN
ejge-5478	60	19	of	of	ADP
ejge-5478	60	20	vat	vat	NOUN
ejge-5478	60	21	revenue	revenue	NOUN
ejge-5478	60	22	by	by	ADP
ejge-5478	60	23	rates	rate	NOUN
ejge-5478	60	24	,	,	PUNCT
ejge-5478	60	25	reduced	reduce	VERB
ejge-5478	60	26	,	,	PUNCT
ejge-5478	60	27	intermediate	intermediate	ADJ
ejge-5478	60	28	and	and	CCONJ
ejge-5478	60	29	normal	normal	ADJ
ejge-5478	60	30	in	in	ADP
ejge-5478	60	31	each	each	DET
ejge-5478	60	32	year	year	NOUN
ejge-5478	60	33	,	,	PUNCT
ejge-5478	60	34	being	be	AUX
ejge-5478	60	35	the	the	DET
ejge-5478	60	36	figures	figure	NOUN
ejge-5478	60	37	available	available	ADJ
ejge-5478	60	38	on	on	ADP
ejge-5478	60	39	the	the	DET
ejge-5478	60	40	website	website	NOUN
ejge-5478	60	41	of	of	ADP
ejge-5478	60	42	the	the	DET
ejge-5478	60	43	finance	finance	NOUN
ejge-5478	60	44	portal	portal	NOUN
ejge-5478	60	45	corresponding	correspond	VERB
ejge-5478	60	46	to	to	ADP
ejge-5478	60	47	amounts	amount	NOUN
ejge-5478	60	48	accumulated	accumulate	VERB
ejge-5478	60	49	.	.	PUNCT
ejge-5478	61	1	as	as	ADP
ejge-5478	61	2	a	a	DET
ejge-5478	61	3	consequence	consequence	NOUN
ejge-5478	61	4	,	,	PUNCT
ejge-5478	61	5	approximate	approximate	ADJ
ejge-5478	61	6	consumption	consumption	NOUN
ejge-5478	61	7	breakdowns	breakdown	NOUN
ejge-5478	61	8	of	of	ADP
ejge-5478	61	9	29	29	NUM
ejge-5478	61	10	%	%	NOUN
ejge-5478	61	11	,	,	PUNCT
ejge-5478	61	12	11	11	NUM
ejge-5478	61	13	%	%	NOUN
ejge-5478	61	14	and	and	CCONJ
ejge-5478	61	15	60	60	NUM
ejge-5478	61	16	%	%	NOUN
ejge-5478	61	17	,	,	PUNCT
ejge-5478	61	18	respectively	respectively	ADV
ejge-5478	61	19	,	,	PUNCT
ejge-5478	61	20	were	be	AUX
ejge-5478	61	21	applied	apply	VERB
ejge-5478	61	22	to	to	ADP
ejge-5478	61	23	the	the	DET
ejge-5478	61	24	calculation	calculation	NOUN
ejge-5478	61	25	(	(	PUNCT
ejge-5478	61	26	tomaz	tomaz	NOUN
ejge-5478	61	27	,	,	PUNCT
ejge-5478	61	28	2012	2012	NUM
ejge-5478	61	29	)	)	PUNCT
ejge-5478	61	30	.	.	PUNCT
ejge-5478	62	1	taking	take	VERB
ejge-5478	62	2	into	into	ADP
ejge-5478	62	3	consideration	consideration	NOUN
ejge-5478	62	4	the	the	DET
ejge-5478	62	5	mentioned	mention	VERB
ejge-5478	62	6	above	above	ADP
ejge-5478	62	7	percentage	percentage	NOUN
ejge-5478	62	8	values	value	NOUN
ejge-5478	62	9	,	,	PUNCT
ejge-5478	62	10	the	the	DET
ejge-5478	62	11	tax	tax	NOUN
ejge-5478	62	12	values	value	NOUN
ejge-5478	62	13	produced	produce	VERB
ejge-5478	62	14	for	for	ADP
ejge-5478	62	15	each	each	PRON
ejge-5478	62	16	of	of	ADP
ejge-5478	62	17	the	the	DET
ejge-5478	62	18	differentiated	differentiated	ADJ
ejge-5478	62	19	rates	rate	NOUN
ejge-5478	62	20	were	be	AUX
ejge-5478	62	21	calculated	calculate	VERB
ejge-5478	62	22	.	.	PUNCT
ejge-5478	63	1	subsequently	subsequently	ADV
ejge-5478	63	2	,	,	PUNCT
ejge-5478	63	3	these	these	PRON
ejge-5478	63	4	were	be	AUX
ejge-5478	63	5	compared	compare	VERB
ejge-5478	63	6	to	to	ADP
ejge-5478	63	7	the	the	DET
ejge-5478	63	8	estimated	estimate	VERB
ejge-5478	63	9	revenues	revenue	NOUN
ejge-5478	63	10	resulting	result	VERB
ejge-5478	63	11	from	from	ADP
ejge-5478	63	12	two	two	NUM
ejge-5478	63	13	single	single	ADJ
ejge-5478	63	14	rate	rate	NOUN
ejge-5478	63	15	scenarios	scenario	NOUN
ejge-5478	63	16	:	:	PUNCT
ejge-5478	63	17	17	17	NUM
ejge-5478	63	18	%	%	NOUN
ejge-5478	63	19	and	and	CCONJ
ejge-5478	63	20	21	21	NUM
ejge-5478	63	21	%	%	NOUN
ejge-5478	63	22	.	.	PUNCT
ejge-5478	64	1	for	for	ADP
ejge-5478	64	2	each	each	DET
ejge-5478	64	3	year	year	NOUN
ejge-5478	64	4	considered	consider	VERB
ejge-5478	64	5	,	,	PUNCT
ejge-5478	64	6	this	this	DET
ejge-5478	64	7	estimate	estimate	NOUN
ejge-5478	64	8	was	be	AUX
ejge-5478	64	9	obtained	obtain	VERB
ejge-5478	64	10	by	by	ADP
ejge-5478	64	11	means	mean	NOUN
ejge-5478	64	12	of	of	ADP
ejge-5478	64	13	the	the	DET
ejge-5478	64	14	following	follow	VERB
ejge-5478	64	15	expression	expression	NOUN
ejge-5478	64	16	:	:	PUNCT
ejge-5478	64	17	3	3	NUM
ejge-5478	64	18	available	available	ADJ
ejge-5478	64	19	at	at	ADP
ejge-5478	64	20	http://info.portaldasfinancas.gov.pt/pt/dgci/divulgacao/estatisticas/estatisticas_iva	http://info.portaldasfinancas.gov.pt/pt/dgci/divulgacao/estatisticas/estatisticas_iva	PROPN
ejge-5478	64	21	.	.	PUNCT
ejge-5478	65	1	r.	r.	PROPN
ejge-5478	65	2	de	de	PROPN
ejge-5478	65	3	moraes	moraes	PROPN
ejge-5478	65	4	e	e	PROPN
ejge-5478	65	5	soares	soar	VERB
ejge-5478	65	6	et	et	PROPN
ejge-5478	65	7	al	al	PROPN
ejge-5478	65	8	.	.	PUNCT
ejge-5478	65	9	/	/	SYM
ejge-5478	65	10	european	european	PROPN
ejge-5478	65	11	journal	journal	PROPN
ejge-5478	65	12	of	of	ADP
ejge-5478	65	13	government	government	NOUN
ejge-5478	65	14	and	and	CCONJ
ejge-5478	65	15	economics	economic	NOUN
ejge-5478	65	16	8(2	8(2	NUM
ejge-5478	65	17	)	)	PUNCT
ejge-5478	65	18	,	,	PUNCT
ejge-5478	65	19	december	december	PROPN
ejge-5478	65	20	2019	2019	NUM
ejge-5478	65	21	,	,	PUNCT
ejge-5478	65	22	145	145	NUM
ejge-5478	65	23	-	-	SYM
ejge-5478	65	24	160	160	NUM
ejge-5478	65	25	148	148	NUM
ejge-5478	65	26	𝑉𝑉𝑉𝑉𝑉𝑉	𝑉𝑉𝑉𝑉𝑉𝑉	VERB
ejge-5478	65	27	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆	PROPN
ejge-5478	65	28	𝑅𝑅𝑅𝑅𝑅𝑅𝑆𝑆	𝑅𝑅𝑅𝑅𝑅𝑅𝑆𝑆	PROPN
ejge-5478	65	29	=	=	PUNCT
ejge-5478	66	1	𝑐𝑐×𝑏𝑏𝑟𝑟	𝑐𝑐×𝑏𝑏𝑟𝑟	PROPN
ejge-5478	66	2	𝑅𝑅𝑟𝑟	𝑅𝑅𝑟𝑟	PROPN
ejge-5478	66	3	+	+	CCONJ
ejge-5478	66	4	𝑐𝑐×𝑏𝑏𝑖𝑖	𝑐𝑐×𝑏𝑏𝑖𝑖	VERB
ejge-5478	66	5	𝑅𝑅𝑖𝑖	𝑅𝑅𝑖𝑖	VERB
ejge-5478	66	6	+	+	CCONJ
ejge-5478	66	7	𝑐𝑐×𝑏𝑏𝑛𝑛	𝑐𝑐×𝑏𝑏𝑛𝑛	NOUN
ejge-5478	66	8	𝑅𝑅𝑛𝑛	𝑅𝑅𝑛𝑛	PROPN
ejge-5478	67	1	[	[	X
ejge-5478	67	2	1	1	X
ejge-5478	67	3	]	]	PUNCT
ejge-5478	67	4	where	where	SCONJ
ejge-5478	67	5	“	"	PUNCT
ejge-5478	67	6	c	c	NOUN
ejge-5478	67	7	”	"	PUNCT
ejge-5478	67	8	corresponds	correspond	NOUN
ejge-5478	67	9	to	to	ADP
ejge-5478	67	10	the	the	DET
ejge-5478	67	11	proposed	propose	VERB
ejge-5478	67	12	single	single	ADJ
ejge-5478	67	13	rate	rate	NOUN
ejge-5478	67	14	,	,	PUNCT
ejge-5478	67	15	br	br	PROPN
ejge-5478	67	16	,	,	PUNCT
ejge-5478	67	17	bi	bi	NOUN
ejge-5478	67	18	and	and	CCONJ
ejge-5478	67	19	bn	bn	INTJ
ejge-5478	67	20	correspond	correspond	VERB
ejge-5478	67	21	to	to	ADP
ejge-5478	67	22	the	the	DET
ejge-5478	67	23	total	total	ADJ
ejge-5478	67	24	revenues	revenue	NOUN
ejge-5478	67	25	from	from	ADP
ejge-5478	67	26	differentiated	differentiated	ADJ
ejge-5478	67	27	rates	rate	NOUN
ejge-5478	67	28	(	(	PUNCT
ejge-5478	67	29	reduced	reduce	VERB
ejge-5478	67	30	,	,	PUNCT
ejge-5478	67	31	intermediate	intermediate	ADJ
ejge-5478	67	32	and	and	CCONJ
ejge-5478	67	33	normal	normal	ADJ
ejge-5478	67	34	)	)	PUNCT
ejge-5478	67	35	,	,	PUNCT
ejge-5478	67	36	and	and	CCONJ
ejge-5478	67	37	ar	ar	NOUN
ejge-5478	67	38	,	,	PUNCT
ejge-5478	67	39	ai	ai	VERB
ejge-5478	67	40	and	and	CCONJ
ejge-5478	67	41	an	an	DET
ejge-5478	67	42	correspond	correspond	NOUN
ejge-5478	67	43	to	to	ADP
ejge-5478	67	44	the	the	DET
ejge-5478	67	45	differentiated	differentiated	ADJ
ejge-5478	67	46	rates	rate	NOUN
ejge-5478	67	47	of	of	ADP
ejge-5478	67	48	vat	vat	NOUN
ejge-5478	67	49	(	(	PUNCT
ejge-5478	67	50	reduced	reduce	VERB
ejge-5478	67	51	,	,	PUNCT
ejge-5478	67	52	intermediate	intermediate	ADJ
ejge-5478	67	53	and	and	CCONJ
ejge-5478	67	54	normal	normal	ADJ
ejge-5478	67	55	,	,	PUNCT
ejge-5478	67	56	also	also	ADV
ejge-5478	67	57	respectively	respectively	ADV
ejge-5478	67	58	)	)	PUNCT
ejge-5478	67	59	.	.	PUNCT
ejge-5478	68	1	the	the	DET
ejge-5478	68	2	main	main	ADJ
ejge-5478	68	3	objective	objective	NOUN
ejge-5478	68	4	of	of	ADP
ejge-5478	68	5	this	this	DET
ejge-5478	68	6	research	research	NOUN
ejge-5478	68	7	is	be	AUX
ejge-5478	68	8	to	to	PART
ejge-5478	68	9	contribute	contribute	VERB
ejge-5478	68	10	to	to	ADP
ejge-5478	68	11	the	the	DET
ejge-5478	68	12	academic	academic	ADJ
ejge-5478	68	13	debate	debate	NOUN
ejge-5478	68	14	around	around	ADP
ejge-5478	68	15	the	the	DET
ejge-5478	68	16	theme	theme	NOUN
ejge-5478	68	17	of	of	ADP
ejge-5478	68	18	the	the	DET
ejge-5478	68	19	single	single	ADJ
ejge-5478	68	20	rate	rate	NOUN
ejge-5478	68	21	of	of	ADP
ejge-5478	68	22	vat	vat	NOUN
ejge-5478	68	23	versus	versus	ADP
ejge-5478	68	24	differentiated	differentiated	ADJ
ejge-5478	68	25	rates	rate	NOUN
ejge-5478	68	26	,	,	PUNCT
ejge-5478	68	27	through	through	ADP
ejge-5478	68	28	the	the	DET
ejge-5478	68	29	achievement	achievement	NOUN
ejge-5478	68	30	of	of	ADP
ejge-5478	68	31	a	a	DET
ejge-5478	68	32	series	series	NOUN
ejge-5478	68	33	of	of	ADP
ejge-5478	68	34	analyses	analysis	NOUN
ejge-5478	68	35	and	and	CCONJ
ejge-5478	68	36	statistical	statistical	ADJ
ejge-5478	68	37	tests	test	NOUN
ejge-5478	68	38	to	to	ADP
ejge-5478	68	39	revenues	revenue	NOUN
ejge-5478	68	40	and	and	CCONJ
ejge-5478	68	41	percentages	percentage	NOUN
ejge-5478	68	42	of	of	ADP
ejge-5478	68	43	gdp	gdp	NOUN
ejge-5478	68	44	that	that	PRON
ejge-5478	68	45	they	they	PRON
ejge-5478	68	46	correspond	correspond	VERB
ejge-5478	68	47	,	,	PUNCT
ejge-5478	68	48	in	in	ADP
ejge-5478	68	49	the	the	DET
ejge-5478	68	50	three	three	NUM
ejge-5478	68	51	scenarios	scenario	NOUN
ejge-5478	68	52	considered	consider	VERB
ejge-5478	68	53	in	in	ADP
ejge-5478	68	54	the	the	DET
ejge-5478	68	55	study	study	NOUN
ejge-5478	68	56	:	:	PUNCT
ejge-5478	68	57	differentiated	differentiated	ADJ
ejge-5478	68	58	rates	rate	NOUN
ejge-5478	68	59	,	,	PUNCT
ejge-5478	68	60	single	single	ADJ
ejge-5478	68	61	rate	rate	NOUN
ejge-5478	68	62	of	of	ADP
ejge-5478	68	63	17	17	NUM
ejge-5478	68	64	%	%	NOUN
ejge-5478	68	65	and	and	CCONJ
ejge-5478	68	66	single	single	ADJ
ejge-5478	68	67	rate	rate	NOUN
ejge-5478	68	68	of	of	ADP
ejge-5478	68	69	21	21	NUM
ejge-5478	68	70	%	%	NOUN
ejge-5478	68	71	.	.	PUNCT
ejge-5478	69	1	data	datum	NOUN
ejge-5478	69	2	on	on	ADP
ejge-5478	69	3	18	18	NUM
ejge-5478	69	4	years	year	NOUN
ejge-5478	69	5	of	of	ADP
ejge-5478	69	6	revenue	revenue	NOUN
ejge-5478	69	7	and	and	CCONJ
ejge-5478	69	8	its	its	PRON
ejge-5478	69	9	share	share	NOUN
ejge-5478	69	10	of	of	ADP
ejge-5478	69	11	gdp	gdp	NOUN
ejge-5478	69	12	were	be	AUX
ejge-5478	69	13	used	use	VERB
ejge-5478	69	14	,	,	PUNCT
ejge-5478	69	15	corresponding	correspond	VERB
ejge-5478	69	16	to	to	ADP
ejge-5478	69	17	the	the	DET
ejge-5478	69	18	period	period	NOUN
ejge-5478	69	19	1996	1996	NUM
ejge-5478	69	20	to	to	ADP
ejge-5478	69	21	2013	2013	NUM
ejge-5478	69	22	,	,	PUNCT
ejge-5478	69	23	for	for	ADP
ejge-5478	69	24	each	each	PRON
ejge-5478	69	25	of	of	ADP
ejge-5478	69	26	the	the	DET
ejge-5478	69	27	three	three	NUM
ejge-5478	69	28	scenarios	scenario	NOUN
ejge-5478	69	29	considered	consider	VERB
ejge-5478	69	30	.	.	PUNCT
ejge-5478	70	1	in	in	ADP
ejge-5478	70	2	order	order	NOUN
ejge-5478	70	3	to	to	PART
ejge-5478	70	4	make	make	VERB
ejge-5478	70	5	a	a	DET
ejge-5478	70	6	comparison	comparison	NOUN
ejge-5478	70	7	between	between	ADP
ejge-5478	70	8	the	the	DET
ejge-5478	70	9	models	model	NOUN
ejge-5478	70	10	,	,	PUNCT
ejge-5478	70	11	the	the	DET
ejge-5478	70	12	values	value	NOUN
ejge-5478	70	13	of	of	ADP
ejge-5478	70	14	the	the	DET
ejge-5478	70	15	differentiated	differentiated	ADJ
ejge-5478	70	16	rates	rate	NOUN
ejge-5478	70	17	are	be	AUX
ejge-5478	70	18	insufficient	insufficient	ADJ
ejge-5478	70	19	since	since	SCONJ
ejge-5478	70	20	it	it	PRON
ejge-5478	70	21	is	be	AUX
ejge-5478	70	22	necessary	necessary	ADJ
ejge-5478	70	23	to	to	PART
ejge-5478	70	24	estimate	estimate	VERB
ejge-5478	70	25	the	the	DET
ejge-5478	70	26	possible	possible	ADJ
ejge-5478	70	27	revenue	revenue	NOUN
ejge-5478	70	28	values	value	NOUN
ejge-5478	70	29	that	that	PRON
ejge-5478	70	30	the	the	DET
ejge-5478	70	31	state	state	NOUN
ejge-5478	70	32	could	could	AUX
ejge-5478	70	33	have	have	AUX
ejge-5478	70	34	obtained	obtain	VERB
ejge-5478	70	35	had	have	AUX
ejge-5478	70	36	he	he	PRON
ejge-5478	70	37	chosen	choose	VERB
ejge-5478	70	38	for	for	ADP
ejge-5478	70	39	the	the	DET
ejge-5478	70	40	single	single	ADJ
ejge-5478	70	41	rate	rate	NOUN
ejge-5478	70	42	model	model	NOUN
ejge-5478	70	43	,	,	PUNCT
ejge-5478	70	44	and	and	CCONJ
ejge-5478	70	45	then	then	ADV
ejge-5478	70	46	,	,	PUNCT
ejge-5478	70	47	comparisons	comparison	NOUN
ejge-5478	70	48	between	between	ADP
ejge-5478	70	49	actual	actual	ADJ
ejge-5478	70	50	and	and	CCONJ
ejge-5478	70	51	estimated	estimated	ADJ
ejge-5478	70	52	values	value	NOUN
ejge-5478	70	53	were	be	AUX
ejge-5478	70	54	made	make	VERB
ejge-5478	70	55	.	.	PUNCT
ejge-5478	71	1	to	to	PART
ejge-5478	71	2	test	test	VERB
ejge-5478	71	3	the	the	DET
ejge-5478	71	4	presence	presence	NOUN
ejge-5478	71	5	,	,	PUNCT
ejge-5478	71	6	or	or	CCONJ
ejge-5478	71	7	not	not	PART
ejge-5478	71	8	,	,	PUNCT
ejge-5478	71	9	of	of	ADP
ejge-5478	71	10	equality	equality	NOUN
ejge-5478	71	11	of	of	ADP
ejge-5478	71	12	revenue	revenue	NOUN
ejge-5478	71	13	averages	average	NOUN
ejge-5478	71	14	and	and	CCONJ
ejge-5478	71	15	their	their	PRON
ejge-5478	71	16	respective	respective	ADJ
ejge-5478	71	17	percentages	percentage	NOUN
ejge-5478	71	18	of	of	ADP
ejge-5478	71	19	gdp	gdp	NOUN
ejge-5478	71	20	in	in	ADP
ejge-5478	71	21	the	the	DET
ejge-5478	71	22	three	three	NUM
ejge-5478	71	23	scenarios	scenario	NOUN
ejge-5478	71	24	under	under	ADP
ejge-5478	71	25	study	study	NOUN
ejge-5478	71	26	,	,	PUNCT
ejge-5478	71	27	the	the	DET
ejge-5478	71	28	anova	anova	PROPN
ejge-5478	71	29	test	test	PROPN
ejge-5478	71	30	(	(	PUNCT
ejge-5478	71	31	fisher	fisher	PROPN
ejge-5478	71	32	,	,	PUNCT
ejge-5478	71	33	1918	1918	NUM
ejge-5478	71	34	)	)	PUNCT
ejge-5478	71	35	was	be	AUX
ejge-5478	71	36	used	use	VERB
ejge-5478	71	37	.	.	PUNCT
ejge-5478	72	1	this	this	DET
ejge-5478	72	2	test	test	NOUN
ejge-5478	72	3	of	of	ADP
ejge-5478	72	4	variance	variance	NOUN
ejge-5478	72	5	analysis	analysis	NOUN
ejge-5478	72	6	was	be	AUX
ejge-5478	72	7	preceded	precede	VERB
ejge-5478	72	8	by	by	ADP
ejge-5478	72	9	the	the	DET
ejge-5478	72	10	validation	validation	NOUN
ejge-5478	72	11	of	of	ADP
ejge-5478	72	12	suppositions	supposition	NOUN
ejge-5478	72	13	required	require	VERB
ejge-5478	72	14	for	for	ADP
ejge-5478	72	15	its	its	PRON
ejge-5478	72	16	application	application	NOUN
ejge-5478	72	17	:	:	PUNCT
ejge-5478	72	18	normality	normality	NOUN
ejge-5478	72	19	and	and	CCONJ
ejge-5478	72	20	homoscedasticity	homoscedasticity	NOUN
ejge-5478	72	21	of	of	ADP
ejge-5478	72	22	revenue	revenue	NOUN
ejge-5478	72	23	distribution	distribution	NOUN
ejge-5478	72	24	and	and	CCONJ
ejge-5478	72	25	percentages	percentage	NOUN
ejge-5478	72	26	of	of	ADP
ejge-5478	72	27	gdp	gdp	NOUN
ejge-5478	72	28	in	in	ADP
ejge-5478	72	29	each	each	PRON
ejge-5478	72	30	of	of	ADP
ejge-5478	72	31	the	the	DET
ejge-5478	72	32	scenarios	scenario	NOUN
ejge-5478	72	33	,	,	PUNCT
ejge-5478	72	34	respectively	respectively	ADV
ejge-5478	72	35	,	,	PUNCT
ejge-5478	72	36	using	use	VERB
ejge-5478	72	37	the	the	DET
ejge-5478	72	38	shapiro	shapiro	PROPN
ejge-5478	72	39	-	-	PUNCT
ejge-5478	72	40	wilk	wilk	NOUN
ejge-5478	72	41	normality	normality	NOUN
ejge-5478	72	42	test	test	NOUN
ejge-5478	72	43	(	(	PUNCT
ejge-5478	72	44	1965	1965	NUM
ejge-5478	72	45	)	)	PUNCT
ejge-5478	72	46	and	and	CCONJ
ejge-5478	72	47	the	the	DET
ejge-5478	72	48	levene	levene	NOUN
ejge-5478	72	49	test	test	NOUN
ejge-5478	72	50	(	(	PUNCT
ejge-5478	72	51	1960	1960	NUM
ejge-5478	72	52	)	)	PUNCT
ejge-5478	72	53	.	.	PUNCT
ejge-5478	73	1	subsequently	subsequently	ADV
ejge-5478	73	2	,	,	PUNCT
ejge-5478	73	3	scheffé	scheffé	PROPN
ejge-5478	73	4	's	's	PART
ejge-5478	73	5	test	test	NOUN
ejge-5478	73	6	(	(	PUNCT
ejge-5478	73	7	1959	1959	NUM
ejge-5478	73	8	)	)	PUNCT
ejge-5478	73	9	was	be	AUX
ejge-5478	73	10	used	use	VERB
ejge-5478	73	11	to	to	PART
ejge-5478	73	12	determine	determine	VERB
ejge-5478	73	13	if	if	SCONJ
ejge-5478	73	14	the	the	DET
ejge-5478	73	15	average	average	ADJ
ejge-5478	73	16	levels	level	NOUN
ejge-5478	73	17	of	of	ADP
ejge-5478	73	18	revenue	revenue	NOUN
ejge-5478	73	19	and	and	CCONJ
ejge-5478	73	20	percentage	percentage	NOUN
ejge-5478	73	21	of	of	ADP
ejge-5478	73	22	gdp	gdp	NOUN
ejge-5478	73	23	of	of	ADP
ejge-5478	73	24	the	the	DET
ejge-5478	73	25	various	various	ADJ
ejge-5478	73	26	scenarios	scenario	NOUN
ejge-5478	73	27	which	which	PRON
ejge-5478	73	28	may	may	AUX
ejge-5478	73	29	or	or	CCONJ
ejge-5478	73	30	may	may	AUX
ejge-5478	73	31	not	not	PART
ejge-5478	73	32	be	be	AUX
ejge-5478	73	33	considered	consider	VERB
ejge-5478	73	34	all	all	ADV
ejge-5478	73	35	different	different	ADJ
ejge-5478	73	36	.	.	PUNCT
ejge-5478	74	1	the	the	DET
ejge-5478	74	2	significance	significance	NOUN
ejge-5478	74	3	level	level	NOUN
ejge-5478	74	4	used	use	VERB
ejge-5478	74	5	was	be	AUX
ejge-5478	74	6	,	,	PUNCT
ejge-5478	74	7	in	in	ADP
ejge-5478	74	8	all	all	DET
ejge-5478	74	9	statistical	statistical	ADJ
ejge-5478	74	10	tests	test	NOUN
ejge-5478	74	11	,	,	PUNCT
ejge-5478	74	12	0,05	0,05	PROPN
ejge-5478	74	13	(	(	PUNCT
ejge-5478	74	14	5,00	5,00	NUM
ejge-5478	74	15	%	%	NOUN
ejge-5478	74	16	)	)	PUNCT
ejge-5478	74	17	.	.	PUNCT
ejge-5478	75	1	3	3	X
ejge-5478	75	2	.	.	X
ejge-5478	75	3	results	result	NOUN
ejge-5478	75	4	based	base	VERB
ejge-5478	75	5	upon	upon	SCONJ
ejge-5478	75	6	the	the	DET
ejge-5478	75	7	data	datum	NOUN
ejge-5478	75	8	on	on	ADP
ejge-5478	75	9	vat	vat	NOUN
ejge-5478	75	10	revenue	revenue	NOUN
ejge-5478	75	11	and	and	CCONJ
ejge-5478	75	12	the	the	DET
ejge-5478	75	13	methodology	methodology	NOUN
ejge-5478	75	14	described	describe	VERB
ejge-5478	75	15	,	,	PUNCT
ejge-5478	75	16	it	it	PRON
ejge-5478	75	17	is	be	AUX
ejge-5478	75	18	possible	possible	ADJ
ejge-5478	75	19	to	to	PART
ejge-5478	75	20	find	find	VERB
ejge-5478	75	21	in	in	ADP
ejge-5478	75	22	table	table	NOUN
ejge-5478	75	23	1	1	NUM
ejge-5478	75	24	the	the	DET
ejge-5478	75	25	amounts	amount	NOUN
ejge-5478	75	26	of	of	ADP
ejge-5478	75	27	tax	tax	NOUN
ejge-5478	75	28	revenue	revenue	NOUN
ejge-5478	75	29	actually	actually	ADV
ejge-5478	75	30	collected	collect	VERB
ejge-5478	75	31	for	for	ADP
ejge-5478	75	32	each	each	PRON
ejge-5478	75	33	of	of	ADP
ejge-5478	75	34	the	the	DET
ejge-5478	75	35	differentiated	differentiated	ADJ
ejge-5478	75	36	rates	rate	NOUN
ejge-5478	75	37	,	,	PUNCT
ejge-5478	75	38	as	as	ADV
ejge-5478	75	39	well	well	ADV
ejge-5478	75	40	as	as	ADP
ejge-5478	75	41	estimated	estimate	VERB
ejge-5478	75	42	revenues	revenue	NOUN
ejge-5478	75	43	at	at	ADP
ejge-5478	75	44	a	a	DET
ejge-5478	75	45	single	single	ADJ
ejge-5478	75	46	rate	rate	NOUN
ejge-5478	75	47	of	of	ADP
ejge-5478	75	48	17	17	NUM
ejge-5478	75	49	%	%	NOUN
ejge-5478	75	50	and	and	CCONJ
ejge-5478	75	51	21	21	NUM
ejge-5478	75	52	%	%	NOUN
ejge-5478	75	53	,	,	PUNCT
ejge-5478	75	54	between	between	ADP
ejge-5478	75	55	the	the	DET
ejge-5478	75	56	years	year	NOUN
ejge-5478	75	57	2000	2000	NUM
ejge-5478	75	58	and	and	CCONJ
ejge-5478	75	59	2017	2017	NUM
ejge-5478	75	60	.	.	PUNCT
ejge-5478	76	1	data	datum	NOUN
ejge-5478	76	2	in	in	ADP
ejge-5478	76	3	table	table	NOUN
ejge-5478	76	4	1	1	NUM
ejge-5478	76	5	allows	allow	VERB
ejge-5478	76	6	concluding	conclude	VERB
ejge-5478	76	7	that	that	SCONJ
ejge-5478	76	8	there	there	PRON
ejge-5478	76	9	is	be	VERB
ejge-5478	76	10	growth	growth	NOUN
ejge-5478	76	11	in	in	ADP
ejge-5478	76	12	vat	vat	NOUN
ejge-5478	76	13	revenue	revenue	NOUN
ejge-5478	76	14	between	between	ADP
ejge-5478	76	15	the	the	DET
ejge-5478	76	16	years	year	NOUN
ejge-5478	76	17	2000	2000	NUM
ejge-5478	76	18	and	and	CCONJ
ejge-5478	76	19	2003	2003	NUM
ejge-5478	76	20	and	and	CCONJ
ejge-5478	76	21	between	between	ADP
ejge-5478	76	22	the	the	DET
ejge-5478	76	23	years	year	NOUN
ejge-5478	76	24	2004	2004	NUM
ejge-5478	76	25	and	and	CCONJ
ejge-5478	76	26	2008	2008	NUM
ejge-5478	76	27	.	.	PUNCT
ejge-5478	77	1	the	the	DET
ejge-5478	77	2	value	value	NOUN
ejge-5478	77	3	of	of	ADP
ejge-5478	77	4	the	the	DET
ejge-5478	77	5	tax	tax	NOUN
ejge-5478	77	6	collected	collect	VERB
ejge-5478	77	7	reduce	reduce	VERB
ejge-5478	77	8	in	in	ADP
ejge-5478	77	9	the	the	DET
ejge-5478	77	10	years	year	NOUN
ejge-5478	77	11	2004	2004	NUM
ejge-5478	77	12	and	and	CCONJ
ejge-5478	77	13	2009	2009	NUM
ejge-5478	77	14	,	,	PUNCT
ejge-5478	77	15	compared	compare	VERB
ejge-5478	77	16	to	to	ADP
ejge-5478	77	17	the	the	DET
ejge-5478	77	18	years	year	NOUN
ejge-5478	77	19	2003	2003	NUM
ejge-5478	77	20	and	and	CCONJ
ejge-5478	77	21	2008	2008	NUM
ejge-5478	77	22	,	,	PUNCT
ejge-5478	77	23	respectively	respectively	ADV
ejge-5478	77	24	.	.	PUNCT
ejge-5478	78	1	from	from	ADP
ejge-5478	78	2	that	that	DET
ejge-5478	78	3	moment	moment	NOUN
ejge-5478	78	4	on	on	ADP
ejge-5478	78	5	the	the	DET
ejge-5478	78	6	revenue	revenue	NOUN
ejge-5478	78	7	remained	remain	VERB
ejge-5478	78	8	,	,	PUNCT
ejge-5478	78	9	approximately	approximately	ADV
ejge-5478	78	10	,	,	PUNCT
ejge-5478	78	11	the	the	DET
ejge-5478	78	12	same	same	ADJ
ejge-5478	78	13	as	as	ADP
ejge-5478	78	14	in	in	ADP
ejge-5478	78	15	2008	2008	NUM
ejge-5478	78	16	.	.	PUNCT
ejge-5478	79	1	the	the	DET
ejge-5478	79	2	data	datum	NOUN
ejge-5478	79	3	show	show	VERB
ejge-5478	79	4	that	that	SCONJ
ejge-5478	79	5	the	the	DET
ejge-5478	79	6	peak	peak	NOUN
ejge-5478	79	7	in	in	ADP
ejge-5478	79	8	vat	vat	NOUN
ejge-5478	79	9	revenue	revenue	NOUN
ejge-5478	79	10	collection	collection	NOUN
ejge-5478	79	11	occurred	occur	VERB
ejge-5478	79	12	in	in	ADP
ejge-5478	79	13	2017	2017	NUM
ejge-5478	79	14	,	,	PUNCT
ejge-5478	79	15	reaching	reach	VERB
ejge-5478	79	16	a	a	DET
ejge-5478	79	17	total	total	ADJ
ejge-5478	79	18	value	value	NOUN
ejge-5478	79	19	of	of	ADP
ejge-5478	79	20	16.001,40	16.001,40	NUM
ejge-5478	79	21	m€.	m€.	PROPN
ejge-5478	79	22	however	however	ADV
ejge-5478	79	23	,	,	PUNCT
ejge-5478	79	24	the	the	DET
ejge-5478	79	25	maximum	maximum	ADJ
ejge-5478	79	26	amount	amount	NOUN
ejge-5478	79	27	of	of	ADP
ejge-5478	79	28	revenue	revenue	NOUN
ejge-5478	79	29	collected	collect	VERB
ejge-5478	79	30	as	as	ADP
ejge-5478	79	31	a	a	DET
ejge-5478	79	32	percentage	percentage	NOUN
ejge-5478	79	33	of	of	ADP
ejge-5478	79	34	gdp	gdp	NOUN
ejge-5478	79	35	took	take	VERB
ejge-5478	79	36	place	place	NOUN
ejge-5478	79	37	in	in	ADP
ejge-5478	79	38	2012	2012	NUM
ejge-5478	79	39	,	,	PUNCT
ejge-5478	79	40	in	in	ADP
ejge-5478	79	41	value	value	NOUN
ejge-5478	79	42	8,28	8,28	NUM
ejge-5478	79	43	%	%	NOUN
ejge-5478	79	44	.	.	PUNCT
ejge-5478	80	1	but	but	CCONJ
ejge-5478	80	2	,	,	PUNCT
ejge-5478	80	3	as	as	SCONJ
ejge-5478	80	4	mentioned	mention	VERB
ejge-5478	80	5	above	above	ADV
ejge-5478	80	6	,	,	PUNCT
ejge-5478	80	7	in	in	ADP
ejge-5478	80	8	order	order	NOUN
ejge-5478	80	9	to	to	PART
ejge-5478	80	10	make	make	VERB
ejge-5478	80	11	a	a	DET
ejge-5478	80	12	comparison	comparison	NOUN
ejge-5478	80	13	between	between	ADP
ejge-5478	80	14	the	the	DET
ejge-5478	80	15	models	model	NOUN
ejge-5478	80	16	,	,	PUNCT
ejge-5478	80	17	the	the	DET
ejge-5478	80	18	values	value	NOUN
ejge-5478	80	19	of	of	ADP
ejge-5478	80	20	the	the	DET
ejge-5478	80	21	differentiated	differentiated	ADJ
ejge-5478	80	22	rates	rate	NOUN
ejge-5478	80	23	are	be	AUX
ejge-5478	80	24	insufficient	insufficient	ADJ
ejge-5478	80	25	since	since	SCONJ
ejge-5478	80	26	it	it	PRON
ejge-5478	80	27	is	be	AUX
ejge-5478	80	28	necessary	necessary	ADJ
ejge-5478	80	29	to	to	PART
ejge-5478	80	30	estimate	estimate	VERB
ejge-5478	80	31	the	the	DET
ejge-5478	80	32	possible	possible	ADJ
ejge-5478	80	33	revenue	revenue	NOUN
ejge-5478	80	34	values	value	NOUN
ejge-5478	80	35	that	that	PRON
ejge-5478	80	36	the	the	DET
ejge-5478	80	37	state	state	NOUN
ejge-5478	80	38	could	could	AUX
ejge-5478	80	39	have	have	AUX
ejge-5478	80	40	obtained	obtain	VERB
ejge-5478	80	41	had	have	AUX
ejge-5478	80	42	he	he	PRON
ejge-5478	80	43	chosen	choose	VERB
ejge-5478	80	44	for	for	ADP
ejge-5478	80	45	the	the	DET
ejge-5478	80	46	single	single	ADJ
ejge-5478	80	47	rate	rate	NOUN
ejge-5478	80	48	r.	r.	PROPN
ejge-5478	80	49	de	de	PROPN
ejge-5478	80	50	moraes	moraes	PROPN
ejge-5478	80	51	e	e	PROPN
ejge-5478	80	52	soares	soar	VERB
ejge-5478	80	53	et	et	PROPN
ejge-5478	80	54	al	al	PROPN
ejge-5478	80	55	.	.	PUNCT
ejge-5478	80	56	/	/	SYM
ejge-5478	80	57	european	european	PROPN
ejge-5478	80	58	journal	journal	PROPN
ejge-5478	80	59	of	of	ADP
ejge-5478	80	60	government	government	NOUN
ejge-5478	80	61	and	and	CCONJ
ejge-5478	80	62	economics	economic	NOUN
ejge-5478	80	63	8(2	8(2	NUM
ejge-5478	80	64	)	)	PUNCT
ejge-5478	80	65	,	,	PUNCT
ejge-5478	80	66	december	december	PROPN
ejge-5478	80	67	2019	2019	NUM
ejge-5478	80	68	,	,	PUNCT
ejge-5478	80	69	145	145	NUM
ejge-5478	80	70	-	-	SYM
ejge-5478	80	71	160	160	NUM
ejge-5478	80	72	149	149	NUM
ejge-5478	80	73	model	model	NOUN
ejge-5478	80	74	,	,	PUNCT
ejge-5478	80	75	and	and	CCONJ
ejge-5478	80	76	then	then	ADV
ejge-5478	80	77	,	,	PUNCT
ejge-5478	80	78	comparisons	comparison	NOUN
ejge-5478	80	79	between	between	ADP
ejge-5478	80	80	actual	actual	ADJ
ejge-5478	80	81	and	and	CCONJ
ejge-5478	80	82	estimated	estimated	ADJ
ejge-5478	80	83	values	value	NOUN
ejge-5478	80	84	were	be	AUX
ejge-5478	80	85	made	make	VERB
ejge-5478	80	86	.	.	PUNCT
ejge-5478	81	1	in	in	ADP
ejge-5478	81	2	order	order	NOUN
ejge-5478	81	3	to	to	PART
ejge-5478	81	4	compare	compare	VERB
ejge-5478	81	5	the	the	DET
ejge-5478	81	6	calculated	calculated	ADJ
ejge-5478	81	7	values	value	NOUN
ejge-5478	81	8	and	and	CCONJ
ejge-5478	81	9	the	the	DET
ejge-5478	81	10	actual	actual	ADJ
ejge-5478	81	11	values	value	NOUN
ejge-5478	81	12	,	,	PUNCT
ejge-5478	81	13	the	the	DET
ejge-5478	81	14	vat	vat	NOUN
ejge-5478	81	15	revenue	revenue	NOUN
ejge-5478	81	16	was	be	AUX
ejge-5478	81	17	estimated	estimate	VERB
ejge-5478	81	18	based	base	VERB
ejge-5478	81	19	first	first	ADV
ejge-5478	81	20	on	on	ADP
ejge-5478	81	21	a	a	DET
ejge-5478	81	22	single	single	ADJ
ejge-5478	81	23	general	general	ADJ
ejge-5478	81	24	rate	rate	NOUN
ejge-5478	81	25	of	of	ADP
ejge-5478	81	26	17	17	NUM
ejge-5478	81	27	%	%	NOUN
ejge-5478	81	28	and	and	CCONJ
ejge-5478	81	29	later	later	ADV
ejge-5478	81	30	,	,	PUNCT
ejge-5478	81	31	a	a	DET
ejge-5478	81	32	single	single	ADJ
ejge-5478	81	33	rate	rate	NOUN
ejge-5478	81	34	of	of	ADP
ejge-5478	81	35	21	21	NUM
ejge-5478	81	36	%	%	NOUN
ejge-5478	81	37	.	.	PUNCT
ejge-5478	82	1	figure	figure	NOUN
ejge-5478	82	2	1	1	NUM
ejge-5478	82	3	allows	allow	VERB
ejge-5478	82	4	immediate	immediate	ADJ
ejge-5478	82	5	comparison	comparison	NOUN
ejge-5478	82	6	of	of	ADP
ejge-5478	82	7	the	the	DET
ejge-5478	82	8	estimated	estimate	VERB
ejge-5478	82	9	surplus	surplus	NOUN
ejge-5478	82	10	value	value	NOUN
ejge-5478	82	11	for	for	ADP
ejge-5478	82	12	single	single	ADJ
ejge-5478	82	13	rates	rate	NOUN
ejge-5478	82	14	of	of	ADP
ejge-5478	82	15	17	17	NUM
ejge-5478	82	16	%	%	NOUN
ejge-5478	82	17	and	and	CCONJ
ejge-5478	82	18	21	21	NUM
ejge-5478	82	19	%	%	NOUN
ejge-5478	82	20	,	,	PUNCT
ejge-5478	82	21	in	in	ADP
ejge-5478	82	22	light	light	NOUN
ejge-5478	82	23	of	of	ADP
ejge-5478	82	24	the	the	DET
ejge-5478	82	25	differentiated	differentiated	ADJ
ejge-5478	82	26	rates	rate	NOUN
ejge-5478	82	27	model	model	NOUN
ejge-5478	82	28	.	.	PUNCT
ejge-5478	83	1	as	as	SCONJ
ejge-5478	83	2	can	can	AUX
ejge-5478	83	3	be	be	AUX
ejge-5478	83	4	seen	see	VERB
ejge-5478	83	5	,	,	PUNCT
ejge-5478	83	6	the	the	DET
ejge-5478	83	7	annual	annual	ADJ
ejge-5478	83	8	values	value	NOUN
ejge-5478	83	9	of	of	ADP
ejge-5478	83	10	the	the	DET
ejge-5478	83	11	estimated	estimate	VERB
ejge-5478	83	12	revenue	revenue	NOUN
ejge-5478	83	13	,	,	PUNCT
ejge-5478	83	14	applying	apply	VERB
ejge-5478	83	15	single	single	ADJ
ejge-5478	83	16	rates	rate	NOUN
ejge-5478	83	17	of	of	ADP
ejge-5478	83	18	17	17	NUM
ejge-5478	83	19	%	%	NOUN
ejge-5478	83	20	and	and	CCONJ
ejge-5478	83	21	21	21	NUM
ejge-5478	83	22	%	%	NOUN
ejge-5478	83	23	,	,	PUNCT
ejge-5478	83	24	exceeded	exceed	VERB
ejge-5478	83	25	,	,	PUNCT
ejge-5478	83	26	in	in	ADP
ejge-5478	83	27	each	each	DET
ejge-5478	83	28	year	year	NOUN
ejge-5478	83	29	,	,	PUNCT
ejge-5478	83	30	the	the	DET
ejge-5478	83	31	values	value	NOUN
ejge-5478	83	32	of	of	ADP
ejge-5478	83	33	the	the	DET
ejge-5478	83	34	effective	effective	ADJ
ejge-5478	83	35	revenue	revenue	NOUN
ejge-5478	83	36	.	.	PUNCT
ejge-5478	84	1	therefore	therefore	ADV
ejge-5478	84	2	,	,	PUNCT
ejge-5478	84	3	it	it	PRON
ejge-5478	84	4	seems	seem	VERB
ejge-5478	84	5	to	to	PART
ejge-5478	84	6	be	be	AUX
ejge-5478	84	7	evidence	evidence	NOUN
ejge-5478	84	8	of	of	ADP
ejge-5478	84	9	a	a	DET
ejge-5478	84	10	greater	great	ADJ
ejge-5478	84	11	capacity	capacity	NOUN
ejge-5478	84	12	for	for	ADP
ejge-5478	84	13	revenue	revenue	NOUN
ejge-5478	84	14	collection	collection	NOUN
ejge-5478	84	15	,	,	PUNCT
ejge-5478	84	16	i.e.	i.e.	X
ejge-5478	84	17	,	,	PUNCT
ejge-5478	84	18	evidence	evidence	NOUN
ejge-5478	84	19	of	of	ADP
ejge-5478	84	20	potential4	potential4	PROPN
ejge-5478	84	21	revenue	revenue	NOUN
ejge-5478	84	22	that	that	PRON
ejge-5478	84	23	the	the	DET
ejge-5478	84	24	state	state	NOUN
ejge-5478	84	25	would	would	AUX
ejge-5478	84	26	have	have	AUX
ejge-5478	84	27	raised	raise	VERB
ejge-5478	84	28	if	if	SCONJ
ejge-5478	84	29	he	he	PRON
ejge-5478	84	30	had	have	AUX
ejge-5478	84	31	if	if	SCONJ
ejge-5478	84	32	already	already	ADV
ejge-5478	84	33	opted	opt	VERB
ejge-5478	84	34	for	for	ADP
ejge-5478	84	35	a	a	DET
ejge-5478	84	36	single	single	ADJ
ejge-5478	84	37	vat	vat	NOUN
ejge-5478	84	38	rate	rate	NOUN
ejge-5478	84	39	system	system	NOUN
ejge-5478	84	40	.	.	PUNCT
ejge-5478	85	1	figure	figure	NOUN
ejge-5478	85	2	1	1	NUM
ejge-5478	85	3	.	.	PUNCT
ejge-5478	85	4	effective	effective	ADJ
ejge-5478	85	5	vat	vat	NOUN
ejge-5478	85	6	revenue	revenue	NOUN
ejge-5478	85	7	with	with	ADP
ejge-5478	85	8	differentiated	differentiated	ADJ
ejge-5478	85	9	rates	rate	NOUN
ejge-5478	85	10	and	and	CCONJ
ejge-5478	85	11	estimated	estimate	VERB
ejge-5478	85	12	vat	vat	NOUN
ejge-5478	85	13	revenues	revenue	NOUN
ejge-5478	85	14	with	with	ADP
ejge-5478	85	15	a	a	DET
ejge-5478	85	16	single	single	ADJ
ejge-5478	85	17	rate	rate	NOUN
ejge-5478	85	18	of	of	ADP
ejge-5478	85	19	17	17	NUM
ejge-5478	85	20	%	%	NOUN
ejge-5478	85	21	and	and	CCONJ
ejge-5478	85	22	21	21	NUM
ejge-5478	85	23	%	%	NOUN
ejge-5478	85	24	(	(	PUNCT
ejge-5478	85	25	in	in	ADP
ejge-5478	85	26	m€	m€	NOUN
ejge-5478	85	27	)	)	PUNCT
ejge-5478	85	28	.	.	PUNCT
ejge-5478	86	1	source	source	NOUN
ejge-5478	86	2	:	:	PUNCT
ejge-5478	86	3	own	own	ADJ
ejge-5478	86	4	elaboration	elaboration	NOUN
ejge-5478	86	5	.	.	PUNCT
ejge-5478	87	1	by	by	ADP
ejge-5478	87	2	keeping	keep	VERB
ejge-5478	87	3	the	the	DET
ejge-5478	87	4	system	system	NOUN
ejge-5478	87	5	of	of	ADP
ejge-5478	87	6	differentiated	differentiated	ADJ
ejge-5478	87	7	rates	rate	NOUN
ejge-5478	87	8	in	in	ADP
ejge-5478	87	9	the	the	DET
ejge-5478	87	10	vat	vat	NOUN
ejge-5478	87	11	instead	instead	ADV
ejge-5478	87	12	of	of	ADP
ejge-5478	87	13	the	the	DET
ejge-5478	87	14	single	single	ADJ
ejge-5478	87	15	rate	rate	NOUN
ejge-5478	87	16	model	model	NOUN
ejge-5478	87	17	,	,	PUNCT
ejge-5478	87	18	the	the	DET
ejge-5478	87	19	opportunity	opportunity	NOUN
ejge-5478	87	20	cost	cost	NOUN
ejge-5478	87	21	associated	associate	VERB
ejge-5478	87	22	is	be	AUX
ejge-5478	87	23	the	the	DET
ejge-5478	87	24	loss	loss	NOUN
ejge-5478	87	25	of	of	ADP
ejge-5478	87	26	collection	collection	NOUN
ejge-5478	87	27	efficiency	efficiency	NOUN
ejge-5478	87	28	of	of	ADP
ejge-5478	87	29	tax	tax	NOUN
ejge-5478	87	30	revenue	revenue	NOUN
ejge-5478	87	31	.	.	PUNCT
ejge-5478	88	1	in	in	ADP
ejge-5478	88	2	this	this	DET
ejge-5478	88	3	case	case	NOUN
ejge-5478	88	4	,	,	PUNCT
ejge-5478	88	5	the	the	DET
ejge-5478	88	6	state	state	NOUN
ejge-5478	88	7	loses	lose	VERB
ejge-5478	88	8	net	net	ADJ
ejge-5478	88	9	value	value	NOUN
ejge-5478	88	10	of	of	ADP
ejge-5478	88	11	revenue	revenue	NOUN
ejge-5478	88	12	by	by	ADP
ejge-5478	88	13	the	the	DET
ejge-5478	88	14	option	option	NOUN
ejge-5478	88	15	of	of	ADP
ejge-5478	88	16	a	a	DET
ejge-5478	88	17	model	model	NOUN
ejge-5478	88	18	based	base	VERB
ejge-5478	88	19	on	on	ADP
ejge-5478	88	20	several	several	ADJ
ejge-5478	88	21	tax	tax	NOUN
ejge-5478	88	22	rates	rate	NOUN
ejge-5478	88	23	aiming	aim	VERB
ejge-5478	88	24	to	to	PART
ejge-5478	88	25	alleviate	alleviate	VERB
ejge-5478	88	26	tax	tax	NOUN
ejge-5478	88	27	burden	burden	NOUN
ejge-5478	88	28	on	on	ADP
ejge-5478	88	29	basic	basic	ADJ
ejge-5478	88	30	consumptions	consumption	NOUN
ejge-5478	88	31	(	(	PUNCT
ejge-5478	88	32	with	with	ADP
ejge-5478	88	33	a	a	DET
ejge-5478	88	34	lower	low	ADJ
ejge-5478	88	35	tax	tax	NOUN
ejge-5478	88	36	rate	rate	NOUN
ejge-5478	88	37	)	)	PUNCT
ejge-5478	88	38	,	,	PUNCT
ejge-5478	88	39	to	to	ADP
ejge-5478	88	40	the	the	DET
ejge-5478	88	41	detriment	detriment	NOUN
ejge-5478	88	42	of	of	ADP
ejge-5478	88	43	a	a	DET
ejge-5478	88	44	model	model	NOUN
ejge-5478	88	45	strictly	strictly	ADV
ejge-5478	88	46	based	base	VERB
ejge-5478	88	47	on	on	ADP
ejge-5478	88	48	the	the	DET
ejge-5478	88	49	tax	tax	NOUN
ejge-5478	88	50	revenue	revenue	NOUN
ejge-5478	88	51	.	.	PUNCT
ejge-5478	89	1	it	it	PRON
ejge-5478	89	2	should	should	AUX
ejge-5478	89	3	be	be	AUX
ejge-5478	89	4	noted	note	VERB
ejge-5478	89	5	that	that	SCONJ
ejge-5478	89	6	one	one	NUM
ejge-5478	89	7	of	of	ADP
ejge-5478	89	8	the	the	DET
ejge-5478	89	9	underlying	underlie	VERB
ejge-5478	89	10	assumptions	assumption	NOUN
ejge-5478	89	11	of	of	ADP
ejge-5478	89	12	this	this	DET
ejge-5478	89	13	study	study	NOUN
ejge-5478	89	14	is	be	AUX
ejge-5478	89	15	that	that	SCONJ
ejge-5478	89	16	single	single	ADJ
ejge-5478	89	17	rate	rate	NOUN
ejge-5478	89	18	models	model	NOUN
ejge-5478	89	19	of	of	ADP
ejge-5478	89	20	17	17	NUM
ejge-5478	89	21	%	%	NOUN
ejge-5478	89	22	and	and	CCONJ
ejge-5478	89	23	21	21	NUM
ejge-5478	89	24	%	%	NOUN
ejge-5478	89	25	can	can	AUX
ejge-5478	89	26	not	not	PART
ejge-5478	89	27	cause	cause	VERB
ejge-5478	89	28	revenue	revenue	NOUN
ejge-5478	89	29	losses	loss	NOUN
ejge-5478	89	30	for	for	ADP
ejge-5478	89	31	the	the	DET
ejge-5478	89	32	state	state	NOUN
ejge-5478	89	33	coffers	coffer	NOUN
ejge-5478	89	34	.	.	PUNCT
ejge-5478	90	1	these	these	DET
ejge-5478	90	2	models	model	NOUN
ejge-5478	90	3	should	should	AUX
ejge-5478	90	4	,	,	PUNCT
ejge-5478	90	5	at	at	ADP
ejge-5478	90	6	least	least	ADJ
ejge-5478	90	7	,	,	PUNCT
ejge-5478	90	8	ensure	ensure	VERB
ejge-5478	90	9	the	the	DET
ejge-5478	90	10	amount	amount	NOUN
ejge-5478	90	11	of	of	ADP
ejge-5478	90	12	revenue	revenue	NOUN
ejge-5478	90	13	that	that	PRON
ejge-5478	90	14	the	the	DET
ejge-5478	90	15	state	state	NOUN
ejge-5478	90	16	would	would	AUX
ejge-5478	90	17	collect	collect	VERB
ejge-5478	90	18	with	with	ADP
ejge-5478	90	19	the	the	DET
ejge-5478	90	20	application	application	NOUN
ejge-5478	90	21	of	of	ADP
ejge-5478	90	22	differentiated	differentiated	ADJ
ejge-5478	90	23	rates	rate	NOUN
ejge-5478	90	24	.	.	PUNCT
ejge-5478	91	1	the	the	DET
ejge-5478	91	2	implicit	implicit	ADJ
ejge-5478	91	3	idea	idea	NOUN
ejge-5478	91	4	is	be	AUX
ejge-5478	91	5	based	base	VERB
ejge-5478	91	6	on	on	ADP
ejge-5478	91	7	the	the	DET
ejge-5478	91	8	search	search	NOUN
ejge-5478	91	9	for	for	ADP
ejge-5478	91	10	simplification	simplification	NOUN
ejge-5478	91	11	of	of	ADP
ejge-5478	91	12	the	the	DET
ejge-5478	91	13	system	system	NOUN
ejge-5478	91	14	of	of	ADP
ejge-5478	91	15	taxation	taxation	NOUN
ejge-5478	91	16	on	on	ADP
ejge-5478	91	17	consumption	consumption	NOUN
ejge-5478	91	18	in	in	ADP
ejge-5478	91	19	the	the	DET
ejge-5478	91	20	european	european	PROPN
ejge-5478	91	21	union	union	PROPN
ejge-5478	91	22	and	and	CCONJ
ejge-5478	91	23	portugal	portugal	PROPN
ejge-5478	91	24	,	,	PUNCT
ejge-5478	91	25	without	without	ADP
ejge-5478	91	26	causing	cause	VERB
ejge-5478	91	27	revenue	revenue	NOUN
ejge-5478	91	28	losses	loss	NOUN
ejge-5478	91	29	to	to	ADP
ejge-5478	91	30	the	the	DET
ejge-5478	91	31	public	public	ADJ
ejge-5478	91	32	coffers	coffer	NOUN
ejge-5478	91	33	(	(	PUNCT
ejge-5478	91	34	oliveira	oliveira	PROPN
ejge-5478	91	35	,	,	PUNCT
ejge-5478	91	36	2010	2010	NUM
ejge-5478	91	37	)	)	PUNCT
ejge-5478	91	38	.	.	PUNCT
ejge-5478	92	1	4	4	NUM
ejge-5478	92	2	note	note	NOUN
ejge-5478	92	3	:	:	PUNCT
ejge-5478	92	4	potential	potential	ADJ
ejge-5478	92	5	revenues	revenue	NOUN
ejge-5478	92	6	are	be	AUX
ejge-5478	92	7	the	the	DET
ejge-5478	92	8	difference	difference	NOUN
ejge-5478	92	9	between	between	ADP
ejge-5478	92	10	the	the	DET
ejge-5478	92	11	estimated	estimate	VERB
ejge-5478	92	12	total	total	ADJ
ejge-5478	92	13	value	value	NOUN
ejge-5478	92	14	and	and	CCONJ
ejge-5478	92	15	current	current	ADJ
ejge-5478	92	16	revenues	revenue	NOUN
ejge-5478	92	17	.	.	PUNCT
ejge-5478	93	1	r.	r.	PROPN
ejge-5478	93	2	de	de	PROPN
ejge-5478	93	3	moraes	moraes	PROPN
ejge-5478	93	4	e	e	PROPN
ejge-5478	93	5	soares	soar	VERB
ejge-5478	93	6	et	et	PROPN
ejge-5478	93	7	al	al	PROPN
ejge-5478	93	8	.	.	PUNCT
ejge-5478	93	9	/	/	SYM
ejge-5478	93	10	european	european	PROPN
ejge-5478	93	11	journal	journal	PROPN
ejge-5478	93	12	of	of	ADP
ejge-5478	93	13	government	government	NOUN
ejge-5478	93	14	and	and	CCONJ
ejge-5478	93	15	economics	economic	NOUN
ejge-5478	93	16	8(2	8(2	NUM
ejge-5478	93	17	)	)	PUNCT
ejge-5478	93	18	,	,	PUNCT
ejge-5478	93	19	december	december	PROPN
ejge-5478	93	20	2019	2019	NUM
ejge-5478	93	21	,	,	PUNCT
ejge-5478	93	22	145	145	NUM
ejge-5478	93	23	-	-	SYM
ejge-5478	93	24	160	160	NUM
ejge-5478	93	25	150	150	NUM
ejge-5478	93	26	table	table	NOUN
ejge-5478	93	27	1	1	NUM
ejge-5478	93	28	.	.	PUNCT
ejge-5478	93	29	effective	effective	ADJ
ejge-5478	93	30	vat	vat	NOUN
ejge-5478	93	31	revenue	revenue	NOUN
ejge-5478	93	32	with	with	ADP
ejge-5478	93	33	differentiated	differentiated	ADJ
ejge-5478	93	34	rates	rate	NOUN
ejge-5478	93	35	and	and	CCONJ
ejge-5478	93	36	estimated	estimate	VERB
ejge-5478	93	37	vat	vat	NOUN
ejge-5478	93	38	revenues	revenue	NOUN
ejge-5478	93	39	with	with	ADP
ejge-5478	93	40	single	single	ADJ
ejge-5478	93	41	rates	rate	NOUN
ejge-5478	93	42	of	of	ADP
ejge-5478	93	43	17	17	NUM
ejge-5478	93	44	%	%	NOUN
ejge-5478	93	45	and	and	CCONJ
ejge-5478	93	46	21	21	NUM
ejge-5478	93	47	%	%	NOUN
ejge-5478	93	48	.	.	PUNCT
ejge-5478	94	1	effective	effective	ADJ
ejge-5478	94	2	revenue	revenue	NOUN
ejge-5478	94	3	with	with	ADP
ejge-5478	94	4	differentiated	differentiated	ADJ
ejge-5478	94	5	rates	rate	NOUN
ejge-5478	94	6	estimated	estimate	VERB
ejge-5478	94	7	revenue	revenue	NOUN
ejge-5478	94	8	with	with	ADP
ejge-5478	94	9	a	a	DET
ejge-5478	94	10	single	single	ADJ
ejge-5478	94	11	rate	rate	NOUN
ejge-5478	94	12	of	of	ADP
ejge-5478	94	13	17	17	NUM
ejge-5478	94	14	%	%	NOUN
ejge-5478	94	15	estimated	estimate	VERB
ejge-5478	94	16	revenue	revenue	NOUN
ejge-5478	94	17	with	with	ADP
ejge-5478	94	18	a	a	DET
ejge-5478	94	19	single	single	ADJ
ejge-5478	94	20	rate	rate	NOUN
ejge-5478	94	21	of	of	ADP
ejge-5478	94	22	21	21	NUM
ejge-5478	94	23	%	%	NOUN
ejge-5478	94	24	year	year	NOUN
ejge-5478	94	25	gdp	gdp	NOUN
ejge-5478	94	26	(	(	PUNCT
ejge-5478	94	27	m€	m€	NOUN
ejge-5478	94	28	)	)	PUNCT
ejge-5478	94	29	reduction	reduction	NOUN
ejge-5478	94	30	rate	rate	NOUN
ejge-5478	94	31	(	(	PUNCT
ejge-5478	94	32	29	29	NUM
ejge-5478	94	33	%	%	NOUN
ejge-5478	94	34	)	)	PUNCT
ejge-5478	94	35	(	(	PUNCT
ejge-5478	94	36	m€	m€	NOUN
ejge-5478	94	37	)	)	PUNCT
ejge-5478	94	38	intermediate	intermediate	ADJ
ejge-5478	94	39	rate	rate	NOUN
ejge-5478	94	40	(	(	PUNCT
ejge-5478	94	41	11	11	NUM
ejge-5478	94	42	%	%	NOUN
ejge-5478	94	43	)	)	PUNCT
ejge-5478	94	44	(	(	PUNCT
ejge-5478	94	45	m€	m€	NOUN
ejge-5478	94	46	)	)	PUNCT
ejge-5478	94	47	normal	normal	ADJ
ejge-5478	94	48	rate	rate	NOUN
ejge-5478	94	49	(	(	PUNCT
ejge-5478	94	50	60	60	NUM
ejge-5478	94	51	%	%	NOUN
ejge-5478	94	52	)	)	PUNCT
ejge-5478	94	53	(	(	PUNCT
ejge-5478	94	54	m€	m€	NOUN
ejge-5478	94	55	)	)	PUNCT
ejge-5478	94	56	vat	vat	NOUN
ejge-5478	94	57	revenue	revenue	NOUN
ejge-5478	94	58	(	(	PUNCT
ejge-5478	94	59	m€	m€	NOUN
ejge-5478	94	60	)	)	PUNCT
ejge-5478	94	61	%	%	NOUN
ejge-5478	94	62	do	do	AUX
ejge-5478	94	63	gdp	gdp	NOUN
ejge-5478	94	64	vat	vat	NOUN
ejge-5478	94	65	revenue	revenue	NOUN
ejge-5478	94	66	(	(	PUNCT
ejge-5478	94	67	m€	m€	NOUN
ejge-5478	94	68	)	)	PUNCT
ejge-5478	94	69	%	%	NOUN
ejge-5478	94	70	do	do	AUX
ejge-5478	94	71	gdp	gdp	NOUN
ejge-5478	94	72	vat	vat	NOUN
ejge-5478	94	73	revenue	revenue	NOUN
ejge-5478	94	74	(	(	PUNCT
ejge-5478	94	75	m€	m€	NOUN
ejge-5478	94	76	)	)	PUNCT
ejge-5478	94	77	%	%	NOUN
ejge-5478	94	78	do	do	AUX
ejge-5478	94	79	gdp	gdp	NOUN
ejge-5478	94	80	2000	2000	NUM
ejge-5478	94	81	128.466,30	128.466,30	PROPN
ejge-5478	94	82	2.515,10	2.515,10	NUM
ejge-5478	94	83	954,00	954,00	NOUN
ejge-5478	94	84	5.203,66	5.203,66	NUM
ejge-5478	94	85	8.672,77	8.672,77	NUM
ejge-5478	94	86	6,75	6,75	NUM
ejge-5478	94	87	15.106,52	15.106,52	NUM
ejge-5478	94	88	11,87	11,87	NUM
ejge-5478	94	89	18.661,00	18.661,00	NUM
ejge-5478	94	90	14,53	14,53	NUM
ejge-5478	94	91	2001	2001	NUM
ejge-5478	94	92	135.827,52	135.827,52	NUM
ejge-5478	94	93	2.600,14	2.600,14	NUM
ejge-5478	94	94	986,26	986,26	NOUN
ejge-5478	94	95	5.379,60	5.379,60	NUM
ejge-5478	94	96	8.965,99	8.965,99	NUM
ejge-5478	94	97	6,60	6,60	NUM
ejge-5478	94	98	15.050,99	15.050,99	NUM
ejge-5478	94	99	11,08	11,08	NUM
ejge-5478	94	100	18.592,40	18.592,40	NUM
ejge-5478	94	101	13,69	13,69	NUM
ejge-5478	94	102	2002	2002	NUM
ejge-5478	94	103	143.631,42	143.631,42	NUM
ejge-5478	94	104	2.887,40	2.887,40	NUM
ejge-5478	94	105	1.095,22	1.095,22	NUM
ejge-5478	94	106	5.973,93	5.973,93	NUM
ejge-5478	94	107	9.956,56	9.956,56	NUM
ejge-5478	94	108	6,93	6,93	NUM
ejge-5478	95	1	16.713,82	16.713,82	NUM
ejge-5478	95	2	11,64	11,64	NUM
ejge-5478	96	1	20.646,49	20.646,49	NUM
ejge-5478	96	2	14,37	14,37	NUM
ejge-5478	96	3	2003	2003	NUM
ejge-5478	96	4	146.158,28	146.158,28	NUM
ejge-5478	96	5	3.062,99	3.062,99	NUM
ejge-5478	96	6	1.161,82	1.161,82	NUM
ejge-5478	96	7	6.337,21	6.337,21	NUM
ejge-5478	96	8	10.562,02	10.562,02	NUM
ejge-5478	96	9	7,23	7,23	NUM
ejge-5478	96	10	17.730,20	17.730,20	NUM
ejge-5478	96	11	12,13	12,13	NUM
ejge-5478	96	12	21.902,01	21.902,01	NUM
ejge-5478	96	13	14,99	14,99	NUM
ejge-5478	96	14	2004	2004	NUM
ejge-5478	96	15	152.371,56	152.371,56	PROPN
ejge-5478	96	16	2.998,81	2.998,81	NUM
ejge-5478	97	1	1.137,48	1.137,48	NUM
ejge-5478	97	2	6.204,43	6.204,43	NUM
ejge-5478	97	3	10.340,72	10.340,72	NUM
ejge-5478	97	4	6,79	6,79	PROPN
ejge-5478	98	1	17.358,71	17.358,71	NUM
ejge-5478	98	2	11,39	11,39	NOUN
ejge-5478	98	3	21.443,12	21.443,12	NUM
ejge-5478	98	4	14,07	14,07	NUM
ejge-5478	98	5	2005	2005	NUM
ejge-5478	98	6	158.652,59	158.652,59	NUM
ejge-5478	98	7	3.384,76	3.384,76	NUM
ejge-5478	98	8	1.283,87	1.283,87	NUM
ejge-5478	98	9	7.002,94	7.002,94	NUM
ejge-5478	98	10	11.671,57	11.671,57	NUM
ejge-5478	98	11	7,36	7,36	NUM
ejge-5478	98	12	18.996,04	18.996,04	NUM
ejge-5478	98	13	11,97	11,97	NUM
ejge-5478	98	14	23.465,70	23.465,70	PROPN
ejge-5478	98	15	14,79	14,79	NUM
ejge-5478	98	16	2006	2006	NUM
ejge-5478	98	17	166.248,72	166.248,72	NOUN
ejge-5478	98	18	3.596,31	3.596,31	NUM
ejge-5478	98	19	1.364,12	1.364,12	NUM
ejge-5478	98	20	7.440,64	7.440,64	NUM
ejge-5478	98	21	12.401,07	12.401,07	NUM
ejge-5478	98	22	7,46	7,46	NOUN
ejge-5478	99	1	20.183,33	20.183,33	PROPN
ejge-5478	99	2	12,14	12,14	ADV
ejge-5478	99	3	24.932,35	24.932,35	NUM
ejge-5478	99	4	15,00	15,00	NUM
ejge-5478	99	5	2007	2007	NUM
ejge-5478	99	6	175.467,72	175.467,72	NUM
ejge-5478	99	7	3.826,96	3.826,96	NUM
ejge-5478	99	8	1.451,60	1.451,60	NUM
ejge-5478	99	9	7.917,84	7.917,84	NUM
ejge-5478	99	10	13.196,40	13.196,40	NUM
ejge-5478	99	11	7,52	7,52	NOUN
ejge-5478	99	12	21.477,77	21.477,77	NUM
ejge-5478	99	13	12,24	12,24	NUM
ejge-5478	99	14	26.531,36	26.531,36	NUM
ejge-5478	99	15	15,12	15,12	NUM
ejge-5478	99	16	2008	2008	NUM
ejge-5478	99	17	178.872,58	178.872,58	NUM
ejge-5478	99	18	3.893,98	3.893,98	NUM
ejge-5478	99	19	1.477,03	1.477,03	NUM
ejge-5478	99	20	8.056,50	8.056,50	NUM
ejge-5478	99	21	13.427,50	13.427,50	NUM
ejge-5478	99	22	7,51	7,51	NOUN
ejge-5478	99	23	22.179,99	22.179,99	NUM
ejge-5478	99	24	12,40	12,40	NUM
ejge-5478	99	25	27.398,81	27.398,81	NUM
ejge-5478	99	26	15,32	15,32	NUM
ejge-5478	99	27	2009	2009	NUM
ejge-5478	99	28	175.448,19	175.448,19	NOUN
ejge-5478	99	29	3.156,19	3.156,19	NUM
ejge-5478	99	30	1.197,17	1.197,17	NUM
ejge-5478	99	31	6.530,04	6.530,04	NUM
ejge-5478	99	32	10.883,40	10.883,40	NUM
ejge-5478	99	33	6,20	6,20	NUM
ejge-5478	99	34	17.977,56	17.977,56	NUM
ejge-5478	99	35	10,25	10,25	NOUN
ejge-5478	100	1	22.207,58	22.207,58	PROPN
ejge-5478	100	2	12,66	12,66	NUM
ejge-5478	100	3	2010	2010	NUM
ejge-5478	100	4	179.929,81	179.929,81	PROPN
ejge-5478	100	5	3.527,10	3.527,10	NUM
ejge-5478	100	6	1.337,86	1.337,86	NUM
ejge-5478	100	7	7.297,44	7.297,44	NUM
ejge-5478	100	8	12.162,40	12.162,40	NUM
ejge-5478	100	9	6,76	6,76	NUM
ejge-5478	100	10	17.945,78	17.945,78	NUM
ejge-5478	100	11	9,97	9,97	NUM
ejge-5478	100	12	22.168,31	22.168,31	NUM
ejge-5478	100	13	12,32	12,32	NUM
ejge-5478	100	14	2011	2011	NUM
ejge-5478	100	15	176.166,58	176.166,58	NUM
ejge-5478	100	16	4.128,06	4.128,06	NUM
ejge-5478	100	17	1.565,82	1.565,82	NUM
ejge-5478	100	18	8.540,82	8.540,82	NUM
ejge-5478	100	19	14.234,70	14.234,70	PROPN
ejge-5478	100	20	8,08	8,08	NUM
ejge-5478	100	21	20.056,57	20.056,57	PROPN
ejge-5478	100	22	11,39	11,39	NOUN
ejge-5478	100	23	24.775,76	24.775,76	PROPN
ejge-5478	100	24	14,06	14,06	NUM
ejge-5478	100	25	2012	2012	NUM
ejge-5478	100	26	168.397,97	168.397,97	NUM
ejge-5478	100	27	4.045,50	4.045,50	NUM
ejge-5478	100	28	1.534,50	1.534,50	NUM
ejge-5478	100	29	8.370,00	8.370,00	NUM
ejge-5478	100	30	13.950,01	13.950,01	NUM
ejge-5478	100	31	8,28	8,28	NUM
ejge-5478	101	1	19.655,43	19.655,43	NUM
ejge-5478	102	1	11,67	11,67	NUM
ejge-5478	102	2	24.280,24	24.280,24	NUM
ejge-5478	102	3	14,42	14,42	NUM
ejge-5478	102	4	2013	2013	NUM
ejge-5478	102	5	170.269,33	170.269,33	NUM
ejge-5478	102	6	3.842,24	3.842,24	NUM
ejge-5478	102	7	1.457,40	1.457,40	NUM
ejge-5478	102	8	7.946,46	7.946,46	NUM
ejge-5478	102	9	13.249,10	13.249,10	NUM
ejge-5478	102	10	7,78	7,78	NOUN
ejge-5478	103	1	18.667,86	18.667,86	NUM
ejge-5478	103	2	10,96	10,96	NUM
ejge-5478	103	3	23.060,30	23.060,30	NUM
ejge-5478	103	4	13,54	13,54	NUM
ejge-5478	103	5	2014	2014	NUM
ejge-5478	103	6	173.079,06	173.079,06	NUM
ejge-5478	103	7	4.006,09	4.006,09	NUM
ejge-5478	103	8	1.519,55	1.519,55	NUM
ejge-5478	103	9	8.288,46	8.288,46	NUM
ejge-5478	103	10	13.814,10	13.814,10	NUM
ejge-5478	103	11	7,98	7,98	NUM
ejge-5478	104	1	19.463,94	19.463,94	NUM
ejge-5478	104	2	11,25	11,25	PROPN
ejge-5478	104	3	24.043,70	24.043,70	PROPN
ejge-5478	104	4	13,89	13,89	PROPN
ejge-5478	104	5	2015	2015	NUM
ejge-5478	104	6	179.809,06	179.809,06	NUM
ejge-5478	104	7	4.304,85	4.304,85	NUM
ejge-5478	104	8	1.632,87	1.632,87	NUM
ejge-5478	104	9	8.906,58	8.906,58	NUM
ejge-5478	104	10	14.844,30	14.844,30	PROPN
ejge-5478	104	11	8,26	8,26	NUM
ejge-5478	104	12	20.915,49	20.915,49	PROPN
ejge-5478	104	13	11,63	11,63	PROPN
ejge-5478	104	14	25.836,78	25.836,78	PROPN
ejge-5478	104	15	14,37	14,37	NUM
ejge-5478	104	16	2016	2016	NUM
ejge-5478	104	17	186.480,45	186.480,45	NUM
ejge-5478	104	18	4.373,93	4.373,93	NUM
ejge-5478	104	19	1.659,08	1.659,08	NUM
ejge-5478	104	20	9.049,50	9.049,50	NUM
ejge-5478	104	21	15.082,50	15.082,50	NUM
ejge-5478	104	22	8,09	8,09	NUM
ejge-5478	104	23	21.251,11	21.251,11	PROPN
ejge-5478	104	24	11,40	11,40	NUM
ejge-5478	104	25	26.251,37	26.251,37	NUM
ejge-5478	104	26	14,08	14,08	NUM
ejge-5478	104	27	2017	2017	NUM
ejge-5478	104	28	194.613,47	194.613,47	NUM
ejge-5478	104	29	4.640,41	4.640,41	NUM
ejge-5478	104	30	1.760,15	1.760,15	NUM
ejge-5478	104	31	9.600,84	9.600,84	NUM
ejge-5478	104	32	16.001,40	16.001,40	NUM
ejge-5478	104	33	8,22	8,22	NUM
ejge-5478	104	34	22.545,83	22.545,83	NUM
ejge-5478	104	35	11,58	11,58	NUM
ejge-5478	104	36	27.850,73	27.850,73	NUM
ejge-5478	104	37	14,31	14,31	NUM
ejge-5478	104	38	accumulated	accumulate	VERB
ejge-5478	104	39	value	value	NOUN
ejge-5478	104	40	------223.416,51	------223.416,51	ADP
ejge-5478	104	41	--343.276,96	--343.276,96	ADJ
ejge-5478	104	42	--424.048,01	--424.048,01	NOUN
ejge-5478	104	43	--	--	PUNCT
ejge-5478	104	44	difference	difference	NOUN
ejge-5478	104	45	in	in	ADP
ejge-5478	104	46	the	the	DET
ejge-5478	104	47	revenue	revenue	NOUN
ejge-5478	104	48	:	:	PUNCT
ejge-5478	104	49	estimated	estimate	VERB
ejge-5478	104	50	at	at	ADP
ejge-5478	104	51	a	a	DET
ejge-5478	104	52	single	single	ADJ
ejge-5478	104	53	rate	rate	NOUN
ejge-5478	104	54	of	of	ADP
ejge-5478	104	55	17	17	NUM
ejge-5478	104	56	%	%	NOUN
ejge-5478	104	57	and	and	CCONJ
ejge-5478	104	58	effective	effective	ADJ
ejge-5478	104	59	at	at	ADP
ejge-5478	104	60	differentiated	differentiated	ADJ
ejge-5478	104	61	rates	rate	NOUN
ejge-5478	104	62	119.860,45	119.860,45	ADJ
ejge-5478	104	63	m€	m€	PROPN
ejge-5478	104	64	+53,65	+53,65	ADJ
ejge-5478	104	65	%	%	NOUN
ejge-5478	104	66	difference	difference	NOUN
ejge-5478	104	67	in	in	ADP
ejge-5478	104	68	the	the	DET
ejge-5478	104	69	revenue	revenue	NOUN
ejge-5478	104	70	:	:	PUNCT
ejge-5478	104	71	estimated	estimate	VERB
ejge-5478	104	72	at	at	ADP
ejge-5478	104	73	a	a	DET
ejge-5478	104	74	single	single	ADJ
ejge-5478	104	75	rate	rate	NOUN
ejge-5478	104	76	of	of	ADP
ejge-5478	104	77	21	21	NUM
ejge-5478	104	78	%	%	NOUN
ejge-5478	104	79	and	and	CCONJ
ejge-5478	104	80	effective	effective	ADJ
ejge-5478	104	81	at	at	ADP
ejge-5478	104	82	differentiated	differentiated	ADJ
ejge-5478	104	83	rates	rate	NOUN
ejge-5478	104	84	200.631,50	200.631,50	NUM
ejge-5478	104	85	m€	m€	NOUN
ejge-5478	104	86	+89,80	+89,80	NOUN
ejge-5478	104	87	%	%	NOUN
ejge-5478	104	88	difference	difference	NOUN
ejge-5478	104	89	in	in	ADP
ejge-5478	104	90	the	the	DET
ejge-5478	104	91	revenue	revenue	NOUN
ejge-5478	104	92	:	:	PUNCT
ejge-5478	104	93	estimated	estimate	VERB
ejge-5478	104	94	at	at	ADP
ejge-5478	104	95	a	a	DET
ejge-5478	104	96	single	single	ADJ
ejge-5478	104	97	rate	rate	NOUN
ejge-5478	104	98	of	of	ADP
ejge-5478	104	99	21	21	NUM
ejge-5478	104	100	%	%	NOUN
ejge-5478	104	101	and	and	CCONJ
ejge-5478	104	102	estimated	estimate	VERB
ejge-5478	104	103	at	at	ADP
ejge-5478	104	104	a	a	DET
ejge-5478	104	105	single	single	ADJ
ejge-5478	104	106	rate	rate	NOUN
ejge-5478	104	107	of	of	ADP
ejge-5478	104	108	17	17	NUM
ejge-5478	104	109	%	%	NOUN
ejge-5478	104	110	80.771,05	80.771,05	NUM
ejge-5478	104	111	m€	m€	NOUN
ejge-5478	104	112	+67,39	+67,39	ADJ
ejge-5478	104	113	%	%	NOUN
ejge-5478	104	114	source	source	NOUN
ejge-5478	104	115	:	:	PUNCT
ejge-5478	104	116	own	own	ADJ
ejge-5478	104	117	elaboration	elaboration	NOUN
ejge-5478	104	118	,	,	PUNCT
ejge-5478	104	119	based	base	VERB
ejge-5478	104	120	on	on	ADP
ejge-5478	104	121	statistics	statistic	NOUN
ejge-5478	104	122	from	from	ADP
ejge-5478	104	123	pordata	pordata	NOUN
ejge-5478	104	124	.	.	PUNCT
ejge-5478	105	1	european	european	ADJ
ejge-5478	105	2	journal	journal	PROPN
ejge-5478	105	3	of	of	ADP
ejge-5478	105	4	government	government	NOUN
ejge-5478	105	5	and	and	CCONJ
ejge-5478	105	6	economics	economic	NOUN
ejge-5478	105	7	8(2	8(2	NUM
ejge-5478	105	8	)	)	PUNCT
ejge-5478	105	9	,	,	PUNCT
ejge-5478	105	10	december	december	PROPN
ejge-5478	105	11	2019	2019	NUM
ejge-5478	105	12	,	,	PUNCT
ejge-5478	105	13	145	145	NUM
ejge-5478	105	14	-	-	SYM
ejge-5478	105	15	160	160	NUM
ejge-5478	105	16	in	in	ADP
ejge-5478	105	17	this	this	DET
ejge-5478	105	18	respect	respect	NOUN
ejge-5478	105	19	,	,	PUNCT
ejge-5478	105	20	it	it	PRON
ejge-5478	105	21	should	should	AUX
ejge-5478	105	22	be	be	AUX
ejge-5478	105	23	noted	note	VERB
ejge-5478	105	24	that	that	SCONJ
ejge-5478	105	25	the	the	DET
ejge-5478	105	26	management	management	NOUN
ejge-5478	105	27	of	of	ADP
ejge-5478	105	28	vat	vat	NOUN
ejge-5478	105	29	rates	rate	NOUN
ejge-5478	105	30	by	by	ADP
ejge-5478	105	31	the	the	DET
ejge-5478	105	32	state	state	NOUN
ejge-5478	105	33	always	always	ADV
ejge-5478	105	34	presupposes	presuppose	VERB
ejge-5478	105	35	a	a	DET
ejge-5478	105	36	planned	plan	VERB
ejge-5478	105	37	action	action	NOUN
ejge-5478	105	38	in	in	ADP
ejge-5478	105	39	order	order	NOUN
ejge-5478	105	40	to	to	PART
ejge-5478	105	41	prevent	prevent	VERB
ejge-5478	105	42	the	the	DET
ejge-5478	105	43	possible	possible	ADJ
ejge-5478	105	44	risks	risk	NOUN
ejge-5478	105	45	and	and	CCONJ
ejge-5478	105	46	deviations	deviation	NOUN
ejge-5478	105	47	that	that	PRON
ejge-5478	105	48	may	may	AUX
ejge-5478	105	49	affect	affect	VERB
ejge-5478	105	50	the	the	DET
ejge-5478	105	51	balance	balance	NOUN
ejge-5478	105	52	and	and	CCONJ
ejge-5478	105	53	consolidation	consolidation	NOUN
ejge-5478	105	54	of	of	ADP
ejge-5478	105	55	public	public	ADJ
ejge-5478	105	56	accounts	account	NOUN
ejge-5478	105	57	.	.	PUNCT
ejge-5478	106	1	the	the	DET
ejge-5478	106	2	fiscal	fiscal	ADJ
ejge-5478	106	3	planning	planning	NOUN
ejge-5478	106	4	of	of	ADP
ejge-5478	106	5	revenues	revenue	NOUN
ejge-5478	106	6	throughout	throughout	ADP
ejge-5478	106	7	the	the	DET
ejge-5478	106	8	year	year	NOUN
ejge-5478	106	9	is	be	AUX
ejge-5478	106	10	fundamental	fundamental	ADJ
ejge-5478	106	11	in	in	ADP
ejge-5478	106	12	the	the	DET
ejge-5478	106	13	formulation	formulation	NOUN
ejge-5478	106	14	and	and	CCONJ
ejge-5478	106	15	implementation	implementation	NOUN
ejge-5478	106	16	of	of	ADP
ejge-5478	106	17	fiscal	fiscal	ADJ
ejge-5478	106	18	policies	policy	NOUN
ejge-5478	106	19	.	.	PUNCT
ejge-5478	107	1	plan	plan	VERB
ejge-5478	107	2	previously	previously	ADV
ejge-5478	107	3	the	the	DET
ejge-5478	107	4	effects	effect	NOUN
ejge-5478	107	5	of	of	ADP
ejge-5478	107	6	the	the	DET
ejge-5478	107	7	application	application	NOUN
ejge-5478	107	8	of	of	ADP
ejge-5478	107	9	a	a	DET
ejge-5478	107	10	uniform	uniform	ADJ
ejge-5478	107	11	rate	rate	NOUN
ejge-5478	107	12	makes	make	VERB
ejge-5478	107	13	its	its	PRON
ejge-5478	107	14	execution	execution	NOUN
ejge-5478	107	15	more	more	ADV
ejge-5478	107	16	precise	precise	ADJ
ejge-5478	107	17	and	and	CCONJ
ejge-5478	107	18	simple	simple	ADJ
ejge-5478	107	19	for	for	ADP
ejge-5478	107	20	the	the	DET
ejge-5478	107	21	tax	tax	NOUN
ejge-5478	107	22	and	and	CCONJ
ejge-5478	107	23	customs	custom	NOUN
ejge-5478	107	24	authority	authority	NOUN
ejge-5478	107	25	,	,	PUNCT
ejge-5478	107	26	allowing	allow	VERB
ejge-5478	107	27	the	the	DET
ejge-5478	107	28	identification	identification	NOUN
ejge-5478	107	29	of	of	ADP
ejge-5478	107	30	the	the	DET
ejge-5478	107	31	resources	resource	NOUN
ejge-5478	107	32	necessary	necessary	ADJ
ejge-5478	107	33	for	for	ADP
ejge-5478	107	34	effective	effective	ADJ
ejge-5478	107	35	control	control	NOUN
ejge-5478	107	36	and	and	CCONJ
ejge-5478	107	37	evaluation	evaluation	NOUN
ejge-5478	107	38	of	of	ADP
ejge-5478	107	39	the	the	DET
ejge-5478	107	40	desired	desire	VERB
ejge-5478	107	41	results	result	NOUN
ejge-5478	107	42	(	(	PUNCT
ejge-5478	107	43	pereira	pereira	PROPN
ejge-5478	107	44	,	,	PUNCT
ejge-5478	107	45	2003	2003	NUM
ejge-5478	107	46	)	)	PUNCT
ejge-5478	107	47	.	.	PUNCT
ejge-5478	108	1	the	the	DET
ejge-5478	108	2	surplus	surplus	ADJ
ejge-5478	108	3	values	value	NOUN
ejge-5478	108	4	obtained	obtain	VERB
ejge-5478	108	5	through	through	ADP
ejge-5478	108	6	the	the	DET
ejge-5478	108	7	proposed	propose	VERB
ejge-5478	108	8	models	model	NOUN
ejge-5478	108	9	can	can	AUX
ejge-5478	108	10	be	be	AUX
ejge-5478	108	11	confirmed	confirm	VERB
ejge-5478	108	12	by	by	ADP
ejge-5478	108	13	checking	check	VERB
ejge-5478	108	14	the	the	DET
ejge-5478	108	15	variation	variation	NOUN
ejge-5478	108	16	of	of	ADP
ejge-5478	108	17	the	the	DET
ejge-5478	108	18	revenue	revenue	NOUN
ejge-5478	108	19	values	value	NOUN
ejge-5478	108	20	at	at	ADP
ejge-5478	108	21	the	the	DET
ejge-5478	108	22	bottom	bottom	NOUN
ejge-5478	108	23	of	of	ADP
ejge-5478	108	24	table	table	NOUN
ejge-5478	108	25	1	1	NUM
ejge-5478	108	26	.	.	PUNCT
ejge-5478	109	1	any	any	PRON
ejge-5478	109	2	of	of	ADP
ejge-5478	109	3	the	the	DET
ejge-5478	109	4	single	single	ADJ
ejge-5478	109	5	rate	rate	NOUN
ejge-5478	109	6	options	option	NOUN
ejge-5478	109	7	obtains	obtain	VERB
ejge-5478	109	8	higher	high	ADJ
ejge-5478	109	9	revenues	revenue	NOUN
ejge-5478	109	10	than	than	ADP
ejge-5478	109	11	the	the	DET
ejge-5478	109	12	system	system	NOUN
ejge-5478	109	13	of	of	ADP
ejge-5478	109	14	differentiated	differentiated	ADJ
ejge-5478	109	15	rates	rate	NOUN
ejge-5478	109	16	along	along	ADP
ejge-5478	109	17	the	the	DET
ejge-5478	109	18	18	18	NUM
ejge-5478	109	19	years	year	NOUN
ejge-5478	109	20	under	under	ADP
ejge-5478	109	21	analysis	analysis	NOUN
ejge-5478	109	22	:	:	PUNCT
ejge-5478	109	23	a	a	DET
ejge-5478	109	24	difference	difference	NOUN
ejge-5478	109	25	in	in	ADP
ejge-5478	109	26	order	order	NOUN
ejge-5478	109	27	of	of	ADP
ejge-5478	109	28	119.860,45	119.860,45	NUM
ejge-5478	109	29	m€	m€	PROPN
ejge-5478	109	30	(	(	PUNCT
ejge-5478	109	31	or	or	CCONJ
ejge-5478	109	32	+	+	NUM
ejge-5478	109	33	53,65	53,65	NUM
ejge-5478	109	34	%	%	NOUN
ejge-5478	109	35	)	)	PUNCT
ejge-5478	109	36	in	in	ADP
ejge-5478	109	37	the	the	DET
ejge-5478	109	38	single	single	ADJ
ejge-5478	109	39	rate	rate	NOUN
ejge-5478	109	40	model	model	NOUN
ejge-5478	109	41	with	with	ADP
ejge-5478	109	42	vat	vat	NOUN
ejge-5478	109	43	at	at	ADP
ejge-5478	109	44	17	17	NUM
ejge-5478	109	45	%	%	NOUN
ejge-5478	109	46	and	and	CCONJ
ejge-5478	109	47	a	a	DET
ejge-5478	109	48	difference	difference	NOUN
ejge-5478	109	49	in	in	ADP
ejge-5478	109	50	the	the	DET
ejge-5478	109	51	order	order	NOUN
ejge-5478	109	52	of	of	ADP
ejge-5478	109	53	200.631,50	200.631,50	NUM
ejge-5478	109	54	m€	m€	NOUN
ejge-5478	109	55	(	(	PUNCT
ejge-5478	109	56	or	or	CCONJ
ejge-5478	109	57	+	+	NUM
ejge-5478	109	58	89,80	89,80	NUM
ejge-5478	109	59	%	%	NOUN
ejge-5478	109	60	,	,	PUNCT
ejge-5478	109	61	almost	almost	ADV
ejge-5478	109	62	twice	twice	DET
ejge-5478	109	63	the	the	DET
ejge-5478	109	64	value	value	NOUN
ejge-5478	109	65	)	)	PUNCT
ejge-5478	109	66	in	in	ADP
ejge-5478	109	67	the	the	DET
ejge-5478	109	68	single	single	ADJ
ejge-5478	109	69	rate	rate	NOUN
ejge-5478	109	70	model	model	NOUN
ejge-5478	109	71	with	with	ADP
ejge-5478	109	72	vat	vat	NOUN
ejge-5478	109	73	at	at	ADP
ejge-5478	109	74	21	21	NUM
ejge-5478	109	75	%	%	NOUN
ejge-5478	109	76	.	.	PUNCT
ejge-5478	110	1	the	the	DET
ejge-5478	110	2	application	application	NOUN
ejge-5478	110	3	of	of	ADP
ejge-5478	110	4	a	a	DET
ejge-5478	110	5	single	single	ADJ
ejge-5478	110	6	rate	rate	NOUN
ejge-5478	110	7	of	of	ADP
ejge-5478	110	8	21	21	NUM
ejge-5478	110	9	%	%	NOUN
ejge-5478	110	10	allows	allow	VERB
ejge-5478	110	11	for	for	ADP
ejge-5478	110	12	a	a	DET
ejge-5478	110	13	67,39	67,39	ADJ
ejge-5478	110	14	%	%	NOUN
ejge-5478	110	15	increase	increase	NOUN
ejge-5478	110	16	in	in	ADP
ejge-5478	110	17	revenue	revenue	NOUN
ejge-5478	110	18	compared	compare	VERB
ejge-5478	110	19	to	to	ADP
ejge-5478	110	20	the	the	DET
ejge-5478	110	21	17	17	NUM
ejge-5478	110	22	%	%	NOUN
ejge-5478	110	23	rate	rate	NOUN
ejge-5478	110	24	,	,	PUNCT
ejge-5478	110	25	corresponding	correspond	VERB
ejge-5478	110	26	to	to	ADP
ejge-5478	110	27	a	a	DET
ejge-5478	110	28	total	total	ADJ
ejge-5478	110	29	value	value	NOUN
ejge-5478	110	30	of	of	ADP
ejge-5478	110	31	over	over	ADP
ejge-5478	110	32	80.771,05	80.771,05	NUM
ejge-5478	110	33	m€	m€	NOUN
ejge-5478	110	34	along	along	ADP
ejge-5478	110	35	the	the	DET
ejge-5478	110	36	18	18	NUM
ejge-5478	110	37	years	year	NOUN
ejge-5478	110	38	.	.	PUNCT
ejge-5478	111	1	the	the	DET
ejge-5478	111	2	question	question	NOUN
ejge-5478	111	3	,	,	PUNCT
ejge-5478	111	4	therefore	therefore	ADV
ejge-5478	111	5	,	,	PUNCT
ejge-5478	111	6	arises	arise	VERB
ejge-5478	111	7	as	as	ADP
ejge-5478	111	8	to	to	ADP
ejge-5478	111	9	whether	whether	SCONJ
ejge-5478	111	10	the	the	DET
ejge-5478	111	11	differences	difference	NOUN
ejge-5478	111	12	in	in	ADP
ejge-5478	111	13	revenue	revenue	NOUN
ejge-5478	111	14	and	and	CCONJ
ejge-5478	111	15	the	the	DET
ejge-5478	111	16	respective	respective	ADJ
ejge-5478	111	17	percentages	percentage	NOUN
ejge-5478	111	18	of	of	ADP
ejge-5478	111	19	gdp	gdp	NOUN
ejge-5478	111	20	for	for	ADP
ejge-5478	111	21	the	the	DET
ejge-5478	111	22	three	three	NUM
ejge-5478	111	23	scenarios	scenario	NOUN
ejge-5478	111	24	under	under	ADP
ejge-5478	111	25	study	study	NOUN
ejge-5478	111	26	are	be	AUX
ejge-5478	111	27	statistically	statistically	ADV
ejge-5478	111	28	significant	significant	ADJ
ejge-5478	111	29	or	or	CCONJ
ejge-5478	111	30	whether	whether	SCONJ
ejge-5478	111	31	they	they	PRON
ejge-5478	111	32	are	be	AUX
ejge-5478	111	33	purely	purely	ADV
ejge-5478	111	34	random	random	ADJ
ejge-5478	111	35	.	.	PUNCT
ejge-5478	112	1	to	to	PART
ejge-5478	112	2	do	do	VERB
ejge-5478	112	3	this	this	PRON
ejge-5478	112	4	,	,	PUNCT
ejge-5478	112	5	and	and	CCONJ
ejge-5478	112	6	checking	check	VERB
ejge-5478	112	7	the	the	DET
ejge-5478	112	8	applicability	applicability	NOUN
ejge-5478	112	9	,	,	PUNCT
ejge-5478	112	10	through	through	ADP
ejge-5478	112	11	the	the	DET
ejge-5478	112	12	assumptions	assumption	NOUN
ejge-5478	112	13	of	of	ADP
ejge-5478	112	14	normality	normality	NOUN
ejge-5478	112	15	and	and	CCONJ
ejge-5478	112	16	homoscedasticity	homoscedasticity	NOUN
ejge-5478	112	17	of	of	ADP
ejge-5478	112	18	each	each	PRON
ejge-5478	112	19	of	of	ADP
ejge-5478	112	20	the	the	DET
ejge-5478	112	21	data	data	NOUN
ejge-5478	112	22	sets	set	NOUN
ejge-5478	112	23	,	,	PUNCT
ejge-5478	112	24	we	we	PRON
ejge-5478	112	25	used	use	VERB
ejge-5478	112	26	the	the	DET
ejge-5478	112	27	anova	anova	PROPN
ejge-5478	112	28	test	test	PROPN
ejge-5478	112	29	(	(	PUNCT
ejge-5478	112	30	fisher	fisher	PROPN
ejge-5478	112	31	,	,	PUNCT
ejge-5478	112	32	1918)5	1918)5	NUM
ejge-5478	112	33	.	.	PUNCT
ejge-5478	112	34	table	table	NOUN
ejge-5478	112	35	2	2	NUM
ejge-5478	112	36	shows	show	VERB
ejge-5478	112	37	that	that	SCONJ
ejge-5478	112	38	for	for	ADP
ejge-5478	112	39	both	both	DET
ejge-5478	112	40	revenue	revenue	NOUN
ejge-5478	112	41	amounts	amount	NOUN
ejge-5478	112	42	and	and	CCONJ
ejge-5478	112	43	percentages	percentage	NOUN
ejge-5478	112	44	of	of	ADP
ejge-5478	112	45	gdp	gdp	NOUN
ejge-5478	112	46	,	,	PUNCT
ejge-5478	112	47	the	the	DET
ejge-5478	112	48	p	p	NOUN
ejge-5478	112	49	-	-	PUNCT
ejge-5478	112	50	value	value	NOUN
ejge-5478	112	51	observed	observe	VERB
ejge-5478	112	52	in	in	ADP
ejge-5478	112	53	the	the	DET
ejge-5478	112	54	anova	anova	PROPN
ejge-5478	112	55	test	test	PROPN
ejge-5478	112	56	(	(	PUNCT
ejge-5478	112	57	fisher	fisher	PROPN
ejge-5478	112	58	,	,	PUNCT
ejge-5478	112	59	1918	1918	NUM
ejge-5478	112	60	)	)	PUNCT
ejge-5478	112	61	was	be	AUX
ejge-5478	112	62	equal	equal	ADJ
ejge-5478	112	63	to	to	ADP
ejge-5478	112	64	0,000	0,000	NUM
ejge-5478	112	65	(	(	PUNCT
ejge-5478	112	66	less	less	ADJ
ejge-5478	112	67	than	than	ADP
ejge-5478	112	68	0,05	0,05	NUM
ejge-5478	112	69	)	)	PUNCT
ejge-5478	112	70	,	,	PUNCT
ejge-5478	112	71	implying	imply	VERB
ejge-5478	112	72	the	the	DET
ejge-5478	112	73	rejection	rejection	NOUN
ejge-5478	112	74	of	of	ADP
ejge-5478	112	75	the	the	DET
ejge-5478	112	76	null	null	ADJ
ejge-5478	112	77	hypotheses	hypothesis	NOUN
ejge-5478	112	78	and	and	CCONJ
ejge-5478	112	79	the	the	DET
ejge-5478	112	80	acceptance	acceptance	NOUN
ejge-5478	112	81	of	of	ADP
ejge-5478	112	82	the	the	DET
ejge-5478	112	83	alternative	alternative	ADJ
ejge-5478	112	84	hypotheses	hypothesis	NOUN
ejge-5478	112	85	according	accord	VERB
ejge-5478	112	86	to	to	ADP
ejge-5478	112	87	which	which	PRON
ejge-5478	112	88	the	the	DET
ejge-5478	112	89	average	average	ADJ
ejge-5478	112	90	values	value	NOUN
ejge-5478	112	91	of	of	ADP
ejge-5478	112	92	the	the	DET
ejge-5478	112	93	revenue	revenue	NOUN
ejge-5478	112	94	amounts	amount	NOUN
ejge-5478	112	95	and	and	CCONJ
ejge-5478	112	96	the	the	DET
ejge-5478	112	97	average	average	ADJ
ejge-5478	112	98	values	value	NOUN
ejge-5478	112	99	of	of	ADP
ejge-5478	112	100	the	the	DET
ejge-5478	112	101	percentages	percentage	NOUN
ejge-5478	112	102	of	of	ADP
ejge-5478	112	103	gdp	gdp	NOUN
ejge-5478	112	104	for	for	ADP
ejge-5478	112	105	the	the	DET
ejge-5478	112	106	three	three	NUM
ejge-5478	112	107	scenarios	scenario	NOUN
ejge-5478	112	108	considered	consider	VERB
ejge-5478	112	109	are	be	AUX
ejge-5478	112	110	not	not	PART
ejge-5478	112	111	all	all	DET
ejge-5478	112	112	the	the	DET
ejge-5478	112	113	same	same	ADJ
ejge-5478	112	114	.	.	PUNCT
ejge-5478	112	115	table	table	NOUN
ejge-5478	112	116	2	2	NUM
ejge-5478	112	117	.	.	PUNCT
ejge-5478	112	118	anova	anova	PROPN
ejge-5478	112	119	test	test	NOUN
ejge-5478	112	120	results	result	NOUN
ejge-5478	112	121	.	.	PUNCT
ejge-5478	113	1	sum	sum	NOUN
ejge-5478	113	2	of	of	ADP
ejge-5478	113	3	the	the	DET
ejge-5478	113	4	squares	square	NOUN
ejge-5478	113	5	degrees	degree	NOUN
ejge-5478	113	6	of	of	ADP
ejge-5478	113	7	freedom	freedom	NOUN
ejge-5478	113	8	average	average	ADJ
ejge-5478	113	9	squares	square	NOUN
ejge-5478	113	10	f	f	PROPN
ejge-5478	113	11	statistic	statistic	PROPN
ejge-5478	113	12	p	p	PROPN
ejge-5478	113	13	value	value	NOUN
ejge-5478	113	14	revenue	revenue	NOUN
ejge-5478	113	15	betweengroup	betweengroup	NOUN
ejge-5478	113	16	1132286800,39	1132286800,39	PROPN
ejge-5478	113	17	2	2	NUM
ejge-5478	113	18	566143400,19	566143400,19	NUM
ejge-5478	113	19	100,05	100,05	NUM
ejge-5478	113	20	0,000	0,000	NUM
ejge-5478	114	1	intra	intra	ADJ
ejge-5478	114	2	-	-	NOUN
ejge-5478	114	3	group	group	NOUN
ejge-5478	114	4	288601473,73	288601473,73	NUM
ejge-5478	114	5	51	51	NUM
ejge-5478	114	6	5658852,43	5658852,43	NUM
ejge-5478	114	7	----	----	PUNCT
ejge-5478	114	8	total	total	ADJ
ejge-5478	114	9	1420888274,12	1420888274,12	NUM
ejge-5478	114	10	53	53	NUM
ejge-5478	114	11	------	------	PUNCT
ejge-5478	114	12	%	%	INTJ
ejge-5478	114	13	gdp	gdp	PROPN
ejge-5478	114	14	betweengroup	betweengroup	PROPN
ejge-5478	114	15	417,12	417,12	NOUN
ejge-5478	114	16	2	2	NUM
ejge-5478	114	17	208,56	208,56	NUM
ejge-5478	114	18	428,70	428,70	NUM
ejge-5478	114	19	0,000	0,000	NUM
ejge-5478	114	20	intra	intra	ADJ
ejge-5478	114	21	-	-	NOUN
ejge-5478	114	22	group	group	NOUN
ejge-5478	114	23	24,81	24,81	NOUN
ejge-5478	114	24	51	51	NUM
ejge-5478	114	25	----	----	PUNCT
ejge-5478	115	1	total	total	ADJ
ejge-5478	115	2	441,93	441,93	NOUN
ejge-5478	115	3	53	53	NUM
ejge-5478	115	4	------	------	PUNCT
ejge-5478	115	5	source	source	NOUN
ejge-5478	115	6	:	:	PUNCT
ejge-5478	115	7	own	own	ADJ
ejge-5478	115	8	elaboration	elaboration	NOUN
ejge-5478	115	9	.	.	PUNCT
ejge-5478	116	1	5	5	NUM
ejge-5478	116	2	p	p	NOUN
ejge-5478	116	3	-	-	PUNCT
ejge-5478	116	4	value	value	NOUN
ejge-5478	116	5	of	of	ADP
ejge-5478	116	6	the	the	DET
ejge-5478	116	7	shapiro	shapiro	PROPN
ejge-5478	116	8	-	-	PUNCT
ejge-5478	116	9	wilk	wilk	NOUN
ejge-5478	116	10	normality	normality	NOUN
ejge-5478	116	11	tests	test	NOUN
ejge-5478	116	12	(	(	PUNCT
ejge-5478	116	13	shapiro	shapiro	NOUN
ejge-5478	116	14	and	and	CCONJ
ejge-5478	116	15	wilk	wilk	NOUN
ejge-5478	116	16	,	,	PUNCT
ejge-5478	116	17	1965	1965	NUM
ejge-5478	116	18	)	)	PUNCT
ejge-5478	116	19	greater	great	ADJ
ejge-5478	116	20	than	than	ADP
ejge-5478	116	21	0.05	0.05	NUM
ejge-5478	116	22	in	in	ADP
ejge-5478	116	23	all	all	DET
ejge-5478	116	24	data	datum	NOUN
ejge-5478	116	25	groups	group	NOUN
ejge-5478	116	26	,	,	PUNCT
ejge-5478	116	27	denoting	denote	VERB
ejge-5478	116	28	that	that	SCONJ
ejge-5478	116	29	each	each	DET
ejge-5478	116	30	data	data	NOUN
ejge-5478	116	31	group	group	NOUN
ejge-5478	116	32	follows	follow	VERB
ejge-5478	116	33	a	a	DET
ejge-5478	116	34	normal	normal	ADJ
ejge-5478	116	35	distribution	distribution	NOUN
ejge-5478	116	36	(	(	PUNCT
ejge-5478	116	37	p	p	NOUN
ejge-5478	116	38	-	-	PUNCT
ejge-5478	116	39	value	value	NOUN
ejge-5478	116	40	=	=	NOUN
ejge-5478	116	41	0.200	0.200	NUM
ejge-5478	116	42	in	in	ADP
ejge-5478	116	43	all	all	DET
ejge-5478	116	44	cases	case	NOUN
ejge-5478	116	45	)	)	PUNCT
ejge-5478	116	46	.	.	PUNCT
ejge-5478	117	1	p	p	X
ejge-5478	117	2	-	-	PUNCT
ejge-5478	117	3	value	value	NOUN
ejge-5478	117	4	of	of	ADP
ejge-5478	117	5	the	the	DET
ejge-5478	117	6	levene	levene	NOUN
ejge-5478	117	7	homoscedasticity	homoscedasticity	NOUN
ejge-5478	117	8	test	test	NOUN
ejge-5478	117	9	(	(	PUNCT
ejge-5478	117	10	levene	levene	NOUN
ejge-5478	117	11	,	,	PUNCT
ejge-5478	117	12	1960	1960	NUM
ejge-5478	117	13	)	)	PUNCT
ejge-5478	117	14	greater	great	ADJ
ejge-5478	117	15	than	than	ADP
ejge-5478	117	16	0.05	0.05	NUM
ejge-5478	117	17	in	in	ADP
ejge-5478	117	18	all	all	DET
ejge-5478	117	19	data	datum	NOUN
ejge-5478	117	20	groups	group	NOUN
ejge-5478	117	21	,	,	PUNCT
ejge-5478	117	22	denoting	denote	VERB
ejge-5478	117	23	that	that	SCONJ
ejge-5478	117	24	in	in	ADP
ejge-5478	117	25	each	each	DET
ejge-5478	117	26	data	datum	NOUN
ejge-5478	117	27	group	group	NOUN
ejge-5478	117	28	there	there	PRON
ejge-5478	117	29	is	be	VERB
ejge-5478	117	30	homogeneity	homogeneity	NOUN
ejge-5478	117	31	of	of	ADP
ejge-5478	117	32	the	the	DET
ejge-5478	117	33	variances	variance	NOUN
ejge-5478	117	34	(	(	PUNCT
ejge-5478	117	35	p	p	NOUN
ejge-5478	117	36	-	-	PUNCT
ejge-5478	117	37	value	value	NOUN
ejge-5478	117	38	=	=	NOUN
ejge-5478	117	39	0.230	0.230	NUM
ejge-5478	117	40	for	for	ADP
ejge-5478	117	41	data	datum	NOUN
ejge-5478	117	42	on	on	ADP
ejge-5478	117	43	vat	vat	NOUN
ejge-5478	117	44	and	and	CCONJ
ejge-5478	117	45	p	p	NOUN
ejge-5478	117	46	-	-	PUNCT
ejge-5478	117	47	value	value	NOUN
ejge-5478	117	48	=	=	NOUN
ejge-5478	117	49	0.651	0.651	NUM
ejge-5478	117	50	for	for	ADP
ejge-5478	117	51	data	datum	NOUN
ejge-5478	117	52	on	on	ADP
ejge-5478	117	53	the	the	DET
ejge-5478	117	54	percentage	percentage	NOUN
ejge-5478	117	55	of	of	ADP
ejge-5478	117	56	gdp	gdp	NOUN
ejge-5478	117	57	)	)	PUNCT
ejge-5478	117	58	.	.	PUNCT
ejge-5478	118	1	r.	r.	PROPN
ejge-5478	118	2	de	de	PROPN
ejge-5478	118	3	moraes	moraes	PROPN
ejge-5478	118	4	e	e	PROPN
ejge-5478	118	5	soares	soar	VERB
ejge-5478	118	6	et	et	PROPN
ejge-5478	118	7	al	al	PROPN
ejge-5478	118	8	.	.	PUNCT
ejge-5478	118	9	/	/	SYM
ejge-5478	118	10	european	european	PROPN
ejge-5478	118	11	journal	journal	PROPN
ejge-5478	118	12	of	of	ADP
ejge-5478	118	13	government	government	NOUN
ejge-5478	118	14	and	and	CCONJ
ejge-5478	118	15	economics	economic	NOUN
ejge-5478	118	16	8(2	8(2	NUM
ejge-5478	118	17	)	)	PUNCT
ejge-5478	118	18	,	,	PUNCT
ejge-5478	118	19	december	december	PROPN
ejge-5478	118	20	2019	2019	NUM
ejge-5478	118	21	,	,	PUNCT
ejge-5478	118	22	145	145	NUM
ejge-5478	118	23	-	-	SYM
ejge-5478	118	24	160	160	NUM
ejge-5478	118	25	152	152	NUM
ejge-5478	118	26	table	table	NOUN
ejge-5478	118	27	3	3	NUM
ejge-5478	118	28	.	.	PUNCT
ejge-5478	118	29	results	result	NOUN
ejge-5478	118	30	of	of	ADP
ejge-5478	118	31	the	the	DET
ejge-5478	118	32	scheffé	scheffé	ADJ
ejge-5478	118	33	test	test	NOUN
ejge-5478	118	34	.	.	PUNCT
ejge-5478	119	1	source	source	NOUN
ejge-5478	119	2	:	:	PUNCT
ejge-5478	119	3	own	own	ADJ
ejge-5478	119	4	elaboration	elaboration	NOUN
ejge-5478	119	5	.	.	PUNCT
ejge-5478	120	1	note	note	NOUN
ejge-5478	120	2	:	:	PUNCT
ejge-5478	120	3	the	the	DET
ejge-5478	120	4	size	size	NOUN
ejge-5478	120	5	of	of	ADP
ejge-5478	120	6	the	the	DET
ejge-5478	120	7	categories	category	NOUN
ejge-5478	120	8	is	be	AUX
ejge-5478	120	9	equal	equal	ADJ
ejge-5478	120	10	.	.	PUNCT
ejge-5478	121	1	the	the	DET
ejge-5478	121	2	harmonic	harmonic	ADJ
ejge-5478	121	3	mean	mean	NOUN
ejge-5478	121	4	of	of	ADP
ejge-5478	121	5	the	the	DET
ejge-5478	121	6	category	category	NOUN
ejge-5478	121	7	size	size	NOUN
ejge-5478	121	8	(	(	PUNCT
ejge-5478	121	9	18,000	18,000	NUM
ejge-5478	121	10	)	)	PUNCT
ejge-5478	121	11	is	be	AUX
ejge-5478	121	12	used	use	VERB
ejge-5478	121	13	.	.	PUNCT
ejge-5478	122	1	models	model	NOUN
ejge-5478	122	2	sample	sample	NOUN
ejge-5478	122	3	size	size	NOUN
ejge-5478	122	4	subgroup	subgroup	NOUN
ejge-5478	122	5	for	for	ADP
ejge-5478	122	6	alpha	alpha	NOUN
ejge-5478	122	7	=	=	SYM
ejge-5478	122	8	0,05	0,05	NOUN
ejge-5478	122	9	1	1	NUM
ejge-5478	122	10	2	2	NUM
ejge-5478	122	11	3	3	NUM
ejge-5478	122	12	revenue	revenue	NOUN
ejge-5478	122	13	differentiated	differentiate	VERB
ejge-5478	122	14	rates	rate	NOUN
ejge-5478	122	15	18	18	NUM
ejge-5478	122	16	70,521	70,521	NUM
ejge-5478	122	17	----	----	PUNCT
ejge-5478	122	18	single	single	ADJ
ejge-5478	122	19	rate	rate	NOUN
ejge-5478	122	20	of	of	ADP
ejge-5478	122	21	17	17	NUM
ejge-5478	122	22	%	%	NOUN
ejge-5478	122	23	18	18	NUM
ejge-5478	122	24	--197,591	--197,591	NOUN
ejge-5478	122	25	--	--	PUNCT
ejge-5478	122	26	single	single	ADJ
ejge-5478	122	27	rate	rate	NOUN
ejge-5478	122	28	of	of	ADP
ejge-5478	122	29	21	21	NUM
ejge-5478	122	30	%	%	NOUN
ejge-5478	122	31	18	18	NUM
ejge-5478	122	32	----32,024	----32,024	INTJ
ejge-5478	122	33	scheffé	scheffé	ADV
ejge-5478	122	34	critical	critical	ADJ
ejge-5478	122	35	point	point	NOUN
ejge-5478	122	36	--6,358	--6,358	VERB
ejge-5478	122	37	6,358	6,358	NUM
ejge-5478	122	38	6,358	6,358	NUM
ejge-5478	122	39	%	%	NOUN
ejge-5478	122	40	gdp	gdp	NOUN
ejge-5478	122	41	differentiated	differentiate	VERB
ejge-5478	122	42	rates	rate	NOUN
ejge-5478	122	43	18	18	NUM
ejge-5478	122	44	304,758	304,758	NUM
ejge-5478	122	45	----	----	PUNCT
ejge-5478	122	46	single	single	ADJ
ejge-5478	122	47	rate	rate	NOUN
ejge-5478	122	48	of	of	ADP
ejge-5478	122	49	17	17	NUM
ejge-5478	122	50	%	%	NOUN
ejge-5478	122	51	18	18	NUM
ejge-5478	122	52	--135,260	--135,260	NOUN
ejge-5478	122	53	--	--	PUNCT
ejge-5478	122	54	single	single	ADJ
ejge-5478	122	55	rate	rate	NOUN
ejge-5478	122	56	of	of	ADP
ejge-5478	122	57	21	21	NUM
ejge-5478	122	58	%	%	NOUN
ejge-5478	122	59	18	18	NUM
ejge-5478	122	60	----3728,112	----3728,112	NOUN
ejge-5478	122	61	scheffé	scheffé	ADV
ejge-5478	122	62	critical	critical	ADJ
ejge-5478	122	63	point	point	NOUN
ejge-5478	122	64	--6,358	--6,358	VERB
ejge-5478	122	65	6,358	6,358	NUM
ejge-5478	122	66	6,358	6,358	NUM
ejge-5478	122	67	the	the	DET
ejge-5478	122	68	subsequent	subsequent	ADJ
ejge-5478	122	69	application	application	NOUN
ejge-5478	122	70	of	of	ADP
ejge-5478	122	71	scheffé	scheffé	PROPN
ejge-5478	122	72	's	's	PART
ejge-5478	122	73	(	(	PUNCT
ejge-5478	122	74	1959	1959	NUM
ejge-5478	122	75	)	)	PUNCT
ejge-5478	122	76	test	test	NOUN
ejge-5478	122	77	allowed	allow	VERB
ejge-5478	122	78	us	we	PRON
ejge-5478	122	79	to	to	PART
ejge-5478	122	80	conclude	conclude	VERB
ejge-5478	122	81	statistically	statistically	ADV
ejge-5478	122	82	that	that	SCONJ
ejge-5478	122	83	not	not	PART
ejge-5478	122	84	only	only	ADV
ejge-5478	122	85	the	the	DET
ejge-5478	122	86	averages	average	NOUN
ejge-5478	122	87	of	of	ADP
ejge-5478	122	88	revenue	revenue	NOUN
ejge-5478	122	89	and	and	CCONJ
ejge-5478	122	90	the	the	DET
ejge-5478	122	91	percentage	percentage	NOUN
ejge-5478	122	92	of	of	ADP
ejge-5478	122	93	gdp	gdp	NOUN
ejge-5478	122	94	are	be	AUX
ejge-5478	122	95	not	not	PART
ejge-5478	122	96	all	all	DET
ejge-5478	122	97	the	the	DET
ejge-5478	122	98	same	same	ADJ
ejge-5478	122	99	,	,	PUNCT
ejge-5478	122	100	but	but	CCONJ
ejge-5478	122	101	are	be	AUX
ejge-5478	122	102	indeed	indeed	ADV
ejge-5478	122	103	all	all	ADV
ejge-5478	122	104	different	different	ADJ
ejge-5478	122	105	among	among	ADP
ejge-5478	122	106	the	the	DET
ejge-5478	122	107	three	three	NUM
ejge-5478	122	108	scenarios	scenario	NOUN
ejge-5478	122	109	investigated	investigate	VERB
ejge-5478	122	110	(	(	PUNCT
ejge-5478	122	111	table	table	NOUN
ejge-5478	122	112	3	3	NUM
ejge-5478	122	113	)	)	PUNCT
ejge-5478	122	114	.	.	PUNCT
ejge-5478	123	1	at	at	ADP
ejge-5478	123	2	the	the	DET
ejge-5478	123	3	revenue	revenue	NOUN
ejge-5478	123	4	level	level	NOUN
ejge-5478	123	5	,	,	PUNCT
ejge-5478	123	6	the	the	DET
ejge-5478	123	7	average	average	ADJ
ejge-5478	123	8	annual	annual	ADJ
ejge-5478	123	9	rate	rate	NOUN
ejge-5478	123	10	for	for	ADP
ejge-5478	123	11	the	the	DET
ejge-5478	123	12	differentiated	differentiate	VERB
ejge-5478	123	13	rate	rate	NOUN
ejge-5478	123	14	model	model	NOUN
ejge-5478	123	15	is	be	AUX
ejge-5478	123	16	around	around	ADP
ejge-5478	123	17	€	€	SYM
ejge-5478	123	18	12,412.03	12,412.03	NUM
ejge-5478	123	19	million	million	NUM
ejge-5478	123	20	,	,	PUNCT
ejge-5478	123	21	for	for	ADP
ejge-5478	123	22	the	the	DET
ejge-5478	123	23	single	single	ADJ
ejge-5478	123	24	rate	rate	NOUN
ejge-5478	123	25	model	model	NOUN
ejge-5478	123	26	of	of	ADP
ejge-5478	123	27	17	17	NUM
ejge-5478	123	28	%	%	NOUN
ejge-5478	123	29	is	be	AUX
ejge-5478	123	30	around	around	ADP
ejge-5478	123	31	€	€	SYM
ejge-5478	123	32	19	19	NUM
ejge-5478	123	33	070,94	070,94	NUM
ejge-5478	123	34	million	million	NUM
ejge-5478	123	35	and	and	CCONJ
ejge-5478	123	36	for	for	ADP
ejge-5478	123	37	the	the	DET
ejge-5478	123	38	rate	rate	NOUN
ejge-5478	123	39	model	model	NOUN
ejge-5478	123	40	of	of	ADP
ejge-5478	123	41	21	21	NUM
ejge-5478	123	42	%	%	NOUN
ejge-5478	123	43	is	be	AUX
ejge-5478	123	44	around	around	ADP
ejge-5478	123	45	€	€	SYM
ejge-5478	123	46	23	23	NUM
ejge-5478	123	47	558,22	558,22	NUM
ejge-5478	123	48	million	million	NUM
ejge-5478	123	49	euros	euro	NOUN
ejge-5478	123	50	.	.	PUNCT
ejge-5478	124	1	at	at	ADP
ejge-5478	124	2	the	the	DET
ejge-5478	124	3	level	level	NOUN
ejge-5478	124	4	of	of	ADP
ejge-5478	124	5	the	the	DET
ejge-5478	124	6	percentage	percentage	NOUN
ejge-5478	124	7	that	that	PRON
ejge-5478	124	8	this	this	DET
ejge-5478	124	9	revenue	revenue	NOUN
ejge-5478	124	10	represents	represent	VERB
ejge-5478	124	11	in	in	ADP
ejge-5478	124	12	the	the	DET
ejge-5478	124	13	gdp	gdp	NOUN
ejge-5478	124	14	of	of	ADP
ejge-5478	124	15	each	each	DET
ejge-5478	124	16	year	year	NOUN
ejge-5478	124	17	,	,	PUNCT
ejge-5478	124	18	the	the	DET
ejge-5478	124	19	annual	annual	ADJ
ejge-5478	124	20	average	average	NOUN
ejge-5478	124	21	for	for	ADP
ejge-5478	124	22	the	the	DET
ejge-5478	124	23	model	model	NOUN
ejge-5478	124	24	of	of	ADP
ejge-5478	124	25	differentiated	differentiated	ADJ
ejge-5478	124	26	rates	rate	NOUN
ejge-5478	124	27	the	the	DET
ejge-5478	124	28	average	average	NOUN
ejge-5478	124	29	is	be	AUX
ejge-5478	124	30	about	about	ADP
ejge-5478	124	31	7,43	7,43	NUM
ejge-5478	124	32	%	%	NOUN
ejge-5478	124	33	of	of	ADP
ejge-5478	124	34	gdp	gdp	NOUN
ejge-5478	124	35	,	,	PUNCT
ejge-5478	124	36	for	for	ADP
ejge-5478	124	37	the	the	DET
ejge-5478	124	38	single	single	ADJ
ejge-5478	124	39	rate	rate	NOUN
ejge-5478	124	40	model	model	NOUN
ejge-5478	124	41	of	of	ADP
ejge-5478	124	42	17	17	NUM
ejge-5478	124	43	%	%	NOUN
ejge-5478	124	44	is	be	AUX
ejge-5478	124	45	about	about	ADV
ejge-5478	124	46	11,40	11,40	NUM
ejge-5478	124	47	%	%	NOUN
ejge-5478	124	48	of	of	ADP
ejge-5478	124	49	gdp	gdp	NOUN
ejge-5478	124	50	and	and	CCONJ
ejge-5478	124	51	for	for	ADP
ejge-5478	124	52	the	the	DET
ejge-5478	124	53	single	single	ADJ
ejge-5478	124	54	rate	rate	NOUN
ejge-5478	124	55	model	model	NOUN
ejge-5478	124	56	of	of	ADP
ejge-5478	124	57	21	21	NUM
ejge-5478	124	58	%	%	NOUN
ejge-5478	124	59	is	be	AUX
ejge-5478	124	60	about	about	ADV
ejge-5478	124	61	14,20	14,20	NUM
ejge-5478	124	62	%	%	NOUN
ejge-5478	124	63	of	of	ADP
ejge-5478	124	64	gdp	gdp	NOUN
ejge-5478	124	65	.	.	PUNCT
ejge-5478	125	1	consequently	consequently	ADV
ejge-5478	125	2	,	,	PUNCT
ejge-5478	125	3	from	from	ADP
ejge-5478	125	4	the	the	DET
ejge-5478	125	5	comparison	comparison	NOUN
ejge-5478	125	6	of	of	ADP
ejge-5478	125	7	the	the	DET
ejge-5478	125	8	data	datum	NOUN
ejge-5478	125	9	,	,	PUNCT
ejge-5478	125	10	it	it	PRON
ejge-5478	125	11	appears	appear	VERB
ejge-5478	125	12	that	that	SCONJ
ejge-5478	125	13	the	the	DET
ejge-5478	125	14	estimated	estimate	VERB
ejge-5478	125	15	revenue	revenue	NOUN
ejge-5478	125	16	from	from	ADP
ejge-5478	125	17	the	the	DET
ejge-5478	125	18	single	single	ADJ
ejge-5478	125	19	rate	rate	NOUN
ejge-5478	125	20	of	of	ADP
ejge-5478	125	21	vat	vat	NOUN
ejge-5478	125	22	is	be	AUX
ejge-5478	125	23	higher	high	ADJ
ejge-5478	125	24	than	than	ADP
ejge-5478	125	25	the	the	DET
ejge-5478	125	26	values	value	NOUN
ejge-5478	125	27	obtained	obtain	VERB
ejge-5478	125	28	by	by	ADP
ejge-5478	125	29	the	the	DET
ejge-5478	125	30	differentiated	differentiated	ADJ
ejge-5478	125	31	rate	rate	NOUN
ejge-5478	125	32	system	system	NOUN
ejge-5478	125	33	,	,	PUNCT
ejge-5478	125	34	in	in	ADP
ejge-5478	125	35	any	any	PRON
ejge-5478	125	36	of	of	ADP
ejge-5478	125	37	the	the	DET
ejge-5478	125	38	proposed	propose	VERB
ejge-5478	125	39	models	model	NOUN
ejge-5478	125	40	(	(	PUNCT
ejge-5478	125	41	17	17	NUM
ejge-5478	125	42	%	%	NOUN
ejge-5478	125	43	or	or	CCONJ
ejge-5478	125	44	21	21	NUM
ejge-5478	125	45	%	%	NOUN
ejge-5478	125	46	)	)	PUNCT
ejge-5478	125	47	,	,	PUNCT
ejge-5478	125	48	in	in	ADP
ejge-5478	125	49	accordance	accordance	NOUN
ejge-5478	125	50	with	with	ADP
ejge-5478	125	51	suggested	suggest	VERB
ejge-5478	125	52	by	by	ADP
ejge-5478	125	53	the	the	DET
ejge-5478	125	54	doctrine	doctrine	NOUN
ejge-5478	125	55	.	.	PUNCT
ejge-5478	126	1	the	the	DET
ejge-5478	126	2	same	same	ADJ
ejge-5478	126	3	is	be	AUX
ejge-5478	126	4	to	to	PART
ejge-5478	126	5	say	say	VERB
ejge-5478	126	6	that	that	SCONJ
ejge-5478	126	7	both	both	DET
ejge-5478	126	8	rates	rate	NOUN
ejge-5478	126	9	are	be	AUX
ejge-5478	126	10	fiscally	fiscally	ADV
ejge-5478	126	11	practicable	practicable	ADJ
ejge-5478	126	12	.	.	PUNCT
ejge-5478	127	1	4	4	X
ejge-5478	127	2	.	.	X
ejge-5478	127	3	discussion	discussion	NOUN
ejge-5478	127	4	the	the	DET
ejge-5478	127	5	simplification	simplification	NOUN
ejge-5478	127	6	of	of	ADP
ejge-5478	127	7	portuguese	portuguese	ADJ
ejge-5478	127	8	vat	vat	NOUN
ejge-5478	127	9	system	system	NOUN
ejge-5478	127	10	would	would	AUX
ejge-5478	127	11	allow	allow	VERB
ejge-5478	127	12	greater	great	ADJ
ejge-5478	127	13	efficiency	efficiency	NOUN
ejge-5478	127	14	gains	gain	NOUN
ejge-5478	127	15	,	,	PUNCT
ejge-5478	127	16	higher	high	ADJ
ejge-5478	127	17	revenue	revenue	NOUN
ejge-5478	127	18	levels	level	NOUN
ejge-5478	127	19	,	,	PUNCT
ejge-5478	127	20	greater	great	ADJ
ejge-5478	127	21	simplification	simplification	NOUN
ejge-5478	127	22	of	of	ADP
ejge-5478	127	23	incidence	incidence	NOUN
ejge-5478	127	24	and	and	CCONJ
ejge-5478	127	25	collection	collection	NOUN
ejge-5478	127	26	rules	rule	NOUN
ejge-5478	127	27	,	,	PUNCT
ejge-5478	127	28	and	and	CCONJ
ejge-5478	127	29	avoiding	avoid	VERB
ejge-5478	127	30	fraud	fraud	NOUN
ejge-5478	127	31	resulting	result	VERB
ejge-5478	127	32	from	from	ADP
ejge-5478	127	33	the	the	DET
ejge-5478	127	34	differentiation	differentiation	NOUN
ejge-5478	127	35	of	of	ADP
ejge-5478	127	36	tax	tax	NOUN
ejge-5478	127	37	(	(	PUNCT
ejge-5478	127	38	rates	rate	NOUN
ejge-5478	127	39	)	)	PUNCT
ejge-5478	127	40	.	.	PUNCT
ejge-5478	128	1	the	the	DET
ejge-5478	128	2	same	same	ADJ
ejge-5478	128	3	seems	seem	VERB
ejge-5478	128	4	to	to	PART
ejge-5478	128	5	be	be	AUX
ejge-5478	128	6	possible	possible	ADJ
ejge-5478	128	7	as	as	SCONJ
ejge-5478	128	8	regards	regard	VERB
ejge-5478	128	9	the	the	DET
ejge-5478	128	10	common	common	ADJ
ejge-5478	128	11	vat	vat	NOUN
ejge-5478	128	12	model	model	NOUN
ejge-5478	128	13	in	in	ADP
ejge-5478	128	14	use	use	NOUN
ejge-5478	128	15	in	in	ADP
ejge-5478	128	16	the	the	DET
ejge-5478	128	17	eu	eu	PROPN
ejge-5478	128	18	.	.	PROPN
ejge-5478	128	19	to	to	ADP
ejge-5478	128	20	these	these	DET
ejge-5478	128	21	essential	essential	ADJ
ejge-5478	128	22	aspects	aspect	NOUN
ejge-5478	128	23	added	add	VERB
ejge-5478	128	24	the	the	DET
ejge-5478	128	25	idea	idea	NOUN
ejge-5478	128	26	that	that	SCONJ
ejge-5478	128	27	one	one	PRON
ejge-5478	128	28	must	must	AUX
ejge-5478	128	29	take	take	VERB
ejge-5478	128	30	into	into	ADP
ejge-5478	128	31	account	account	NOUN
ejge-5478	128	32	not	not	PART
ejge-5478	128	33	only	only	ADV
ejge-5478	128	34	what	what	PRON
ejge-5478	128	35	"	"	PUNCT
ejge-5478	128	36	is	be	AUX
ejge-5478	128	37	spent	spend	VERB
ejge-5478	128	38	on	on	ADP
ejge-5478	128	39	taxes	taxis	NOUN
ejge-5478	128	40	,	,	PUNCT
ejge-5478	128	41	should	should	AUX
ejge-5478	128	42	keep	keep	VERB
ejge-5478	128	43	in	in	ADP
ejge-5478	128	44	mind	mind	NOUN
ejge-5478	128	45	what	what	PRON
ejge-5478	128	46	is	be	AUX
ejge-5478	128	47	spent	spend	VERB
ejge-5478	128	48	,	,	PUNCT
ejge-5478	128	49	as	as	ADV
ejge-5478	128	50	well	well	ADV
ejge-5478	128	51	,	,	PUNCT
ejge-5478	128	52	to	to	PART
ejge-5478	128	53	pay	pay	VERB
ejge-5478	128	54	them	they	PRON
ejge-5478	128	55	"	"	PUNCT
ejge-5478	128	56	(	(	PUNCT
ejge-5478	128	57	nabais	nabais	PROPN
ejge-5478	128	58	,	,	PUNCT
ejge-5478	128	59	2010)6	2010)6	NUM
ejge-5478	128	60	.	.	PUNCT
ejge-5478	129	1	the	the	DET
ejge-5478	129	2	vat	vat	NOUN
ejge-5478	129	3	should	should	AUX
ejge-5478	129	4	generically	generically	ADV
ejge-5478	129	5	be	be	AUX
ejge-5478	129	6	efficient	efficient	ADJ
ejge-5478	129	7	but	but	CCONJ
ejge-5478	129	8	also	also	ADV
ejge-5478	129	9	the	the	DET
ejge-5478	129	10	least	least	ADV
ejge-5478	129	11	onerous	onerous	ADJ
ejge-5478	129	12	possible	possible	ADJ
ejge-5478	129	13	for	for	ADP
ejge-5478	129	14	companies	company	NOUN
ejge-5478	129	15	.	.	PUNCT
ejge-5478	130	1	this	this	DET
ejge-5478	130	2	point	point	NOUN
ejge-5478	130	3	of	of	ADP
ejge-5478	130	4	view	view	NOUN
ejge-5478	130	5	is	be	AUX
ejge-5478	130	6	supported	support	VERB
ejge-5478	130	7	by	by	ADP
ejge-5478	130	8	recent	recent	ADJ
ejge-5478	130	9	studies	study	NOUN
ejge-5478	130	10	,	,	PUNCT
ejge-5478	130	11	which	which	PRON
ejge-5478	130	12	advocate	advocate	VERB
ejge-5478	130	13	the	the	DET
ejge-5478	130	14	application	application	NOUN
ejge-5478	130	15	of	of	ADP
ejge-5478	130	16	a	a	DET
ejge-5478	130	17	single	single	ADJ
ejge-5478	130	18	rate	rate	NOUN
ejge-5478	130	19	would	would	AUX
ejge-5478	130	20	enable	enable	VERB
ejge-5478	130	21	to	to	PART
ejge-5478	130	22	produce	produce	VERB
ejge-5478	130	23	higher	high	ADJ
ejge-5478	130	24	income	income	NOUN
ejge-5478	130	25	levels	level	NOUN
ejge-5478	130	26	and	and	CCONJ
ejge-5478	130	27	reasonably	reasonably	ADV
ejge-5478	130	28	reduce	reduce	VERB
ejge-5478	130	29	the	the	DET
ejge-5478	130	30	management	management	NOUN
ejge-5478	130	31	fees	fee	NOUN
ejge-5478	130	32	by	by	ADP
ejge-5478	130	33	the	the	DET
ejge-5478	130	34	tax	tax	NOUN
ejge-5478	130	35	and	and	CCONJ
ejge-5478	130	36	customs	custom	NOUN
ejge-5478	130	37	authority	authority	NOUN
ejge-5478	130	38	,	,	PUNCT
ejge-5478	130	39	as	as	ADV
ejge-5478	130	40	well	well	ADV
ejge-5478	130	41	as	as	ADP
ejge-5478	130	42	business	business	NOUN
ejge-5478	130	43	costs7	costs7	NOUN
ejge-5478	130	44	.	.	PUNCT
ejge-5478	131	1	we	we	PRON
ejge-5478	131	2	could	could	AUX
ejge-5478	131	3	,	,	PUNCT
ejge-5478	131	4	therefore	therefore	ADV
ejge-5478	131	5	,	,	PUNCT
ejge-5478	131	6	say	say	VERB
ejge-5478	131	7	that	that	SCONJ
ejge-5478	131	8	vat	vat	NOUN
ejge-5478	131	9	6	6	NUM
ejge-5478	131	10	the	the	DET
ejge-5478	131	11	author	author	NOUN
ejge-5478	131	12	refers	refer	VERB
ejge-5478	131	13	:	:	PUNCT
ejge-5478	131	14	"	"	PUNCT
ejge-5478	131	15	above	above	ADP
ejge-5478	131	16	all	all	PRON
ejge-5478	131	17	,	,	PUNCT
ejge-5478	131	18	to	to	PART
ejge-5478	131	19	simplify	simplify	VERB
ejge-5478	131	20	the	the	DET
ejge-5478	131	21	companies	company	NOUN
ejge-5478	131	22	’	'	PUNCT
ejge-5478	131	23	taxation	taxation	NOUN
ejge-5478	131	24	,	,	PUNCT
ejge-5478	131	25	so	so	SCONJ
ejge-5478	131	26	that	that	SCONJ
ejge-5478	131	27	they	they	PRON
ejge-5478	131	28	pay	pay	VERB
ejge-5478	131	29	less	less	ADJ
ejge-5478	131	30	and	and	CCONJ
ejge-5478	131	31	in	in	ADP
ejge-5478	131	32	an	an	DET
ejge-5478	131	33	easier	easy	ADJ
ejge-5478	131	34	way	way	NOUN
ejge-5478	131	35	,	,	PUNCT
ejge-5478	131	36	therefore	therefore	ADV
ejge-5478	131	37	economic	economic	ADJ
ejge-5478	131	38	competition	competition	NOUN
ejge-5478	131	39	,	,	PUNCT
ejge-5478	131	40	which	which	PRON
ejge-5478	131	41	is	be	AUX
ejge-5478	131	42	developed	develop	VERB
ejge-5478	131	43	on	on	ADP
ejge-5478	131	44	a	a	DET
ejge-5478	131	45	global	global	ADJ
ejge-5478	131	46	scale	scale	NOUN
ejge-5478	131	47	,	,	PUNCT
ejge-5478	131	48	does	do	AUX
ejge-5478	131	49	not	not	PART
ejge-5478	131	50	tolerate	tolerate	VERB
ejge-5478	131	51	with	with	ADP
ejge-5478	131	52	ultracomplex	ultracomplex	ADJ
ejge-5478	131	53	systems	system	NOUN
ejge-5478	131	54	as	as	SCONJ
ejge-5478	131	55	they	they	PRON
ejge-5478	131	56	are	be	AUX
ejge-5478	131	57	today	today	NOUN
ejge-5478	131	58	.	.	PUNCT
ejge-5478	131	59	"	"	PUNCT
ejge-5478	132	1	7	7	NUM
ejge-5478	132	2	see	see	VERB
ejge-5478	132	3	,	,	PUNCT
ejge-5478	132	4	for	for	ADP
ejge-5478	132	5	example	example	NOUN
ejge-5478	132	6	:	:	PUNCT
ejge-5478	132	7	sweden	sweden	PROPN
ejge-5478	132	8	(	(	PUNCT
ejge-5478	132	9	2006	2006	NUM
ejge-5478	132	10	)	)	PUNCT
ejge-5478	132	11	.	.	PUNCT
ejge-5478	133	1	compliance	compliance	NOUN
ejge-5478	133	2	costs	cost	NOUN
ejge-5478	133	3	of	of	ADP
ejge-5478	133	4	value	value	NOUN
ejge-5478	133	5	added	add	VERB
ejge-5478	133	6	tax	tax	NOUN
ejge-5478	133	7	in	in	ADP
ejge-5478	133	8	sweden	sweden	PROPN
ejge-5478	133	9	report	report	PROPN
ejge-5478	133	10	2006	2006	NUM
ejge-5478	133	11	:	:	PUNCT
ejge-5478	133	12	3b	3b	NUM
ejge-5478	133	13	.	.	PUNCT
ejge-5478	134	1	r.	r.	PROPN
ejge-5478	134	2	de	de	PROPN
ejge-5478	134	3	moraes	moraes	PROPN
ejge-5478	134	4	e	e	PROPN
ejge-5478	134	5	soares	soar	VERB
ejge-5478	134	6	et	et	PROPN
ejge-5478	134	7	al	al	PROPN
ejge-5478	134	8	.	.	PUNCT
ejge-5478	134	9	/	/	SYM
ejge-5478	134	10	european	european	PROPN
ejge-5478	134	11	journal	journal	PROPN
ejge-5478	134	12	of	of	ADP
ejge-5478	134	13	government	government	NOUN
ejge-5478	134	14	and	and	CCONJ
ejge-5478	134	15	economics	economic	NOUN
ejge-5478	134	16	8(2	8(2	NUM
ejge-5478	134	17	)	)	PUNCT
ejge-5478	134	18	,	,	PUNCT
ejge-5478	134	19	december	december	PROPN
ejge-5478	134	20	2019	2019	NUM
ejge-5478	134	21	,	,	PUNCT
ejge-5478	134	22	145	145	NUM
ejge-5478	134	23	-	-	SYM
ejge-5478	134	24	160	160	NUM
ejge-5478	134	25	153	153	NUM
ejge-5478	134	26	simplification	simplification	NOUN
ejge-5478	134	27	brings	bring	VERB
ejge-5478	134	28	a	a	DET
ejge-5478	134	29	competitive	competitive	ADJ
ejge-5478	134	30	advantage	advantage	NOUN
ejge-5478	134	31	to	to	ADP
ejge-5478	134	32	the	the	DET
ejge-5478	134	33	tax	tax	NOUN
ejge-5478	134	34	,	,	PUNCT
ejge-5478	134	35	i.e.	i.e.	X
ejge-5478	134	36	,	,	PUNCT
ejge-5478	134	37	the	the	DET
ejge-5478	134	38	single	single	ADJ
ejge-5478	134	39	tax	tax	NOUN
ejge-5478	134	40	on	on	ADP
ejge-5478	134	41	the	the	DET
ejge-5478	134	42	goods	good	NOUN
ejge-5478	134	43	and	and	CCONJ
ejge-5478	134	44	services	service	NOUN
ejge-5478	134	45	provided	provide	VERB
ejge-5478	134	46	is	be	AUX
ejge-5478	134	47	neutral	neutral	ADJ
ejge-5478	134	48	,	,	PUNCT
ejge-5478	134	49	eliminating	eliminate	VERB
ejge-5478	134	50	distortions	distortion	NOUN
ejge-5478	134	51	in	in	ADP
ejge-5478	134	52	competition	competition	NOUN
ejge-5478	134	53	between	between	ADP
ejge-5478	134	54	equivalent	equivalent	ADJ
ejge-5478	134	55	goods	good	NOUN
ejge-5478	134	56	or	or	CCONJ
ejge-5478	134	57	services	service	NOUN
ejge-5478	134	58	neutrality	neutrality	NOUN
ejge-5478	134	59	is	be	AUX
ejge-5478	134	60	the	the	DET
ejge-5478	134	61	characteristic	characteristic	NOUN
ejge-5478	134	62	of	of	ADP
ejge-5478	134	63	tax	tax	NOUN
ejge-5478	134	64	whose	whose	DET
ejge-5478	134	65	operation	operation	NOUN
ejge-5478	134	66	does	do	AUX
ejge-5478	134	67	not	not	PART
ejge-5478	134	68	promote	promote	VERB
ejge-5478	134	69	changes	change	NOUN
ejge-5478	134	70	in	in	ADP
ejge-5478	134	71	the	the	DET
ejge-5478	134	72	behaviour	behaviour	NOUN
ejge-5478	134	73	of	of	ADP
ejge-5478	134	74	taxpayers	taxpayer	NOUN
ejge-5478	134	75	subject	subject	ADJ
ejge-5478	134	76	to	to	ADP
ejge-5478	134	77	it	it	PRON
ejge-5478	134	78	(	(	PUNCT
ejge-5478	134	79	basto	basto	PROPN
ejge-5478	134	80	,	,	PUNCT
ejge-5478	134	81	1991)8	1991)8	NUM
ejge-5478	134	82	.	.	PUNCT
ejge-5478	135	1	another	another	DET
ejge-5478	135	2	clear	clear	ADJ
ejge-5478	135	3	advantage	advantage	NOUN
ejge-5478	135	4	of	of	ADP
ejge-5478	135	5	the	the	DET
ejge-5478	135	6	single	single	ADJ
ejge-5478	135	7	rate	rate	NOUN
ejge-5478	135	8	in	in	ADP
ejge-5478	135	9	portugal	portugal	PROPN
ejge-5478	135	10	as	as	ADV
ejge-5478	135	11	well	well	ADV
ejge-5478	135	12	as	as	ADP
ejge-5478	135	13	in	in	ADP
ejge-5478	135	14	the	the	DET
ejge-5478	135	15	eu	eu	PROPN
ejge-5478	135	16	is	be	AUX
ejge-5478	135	17	to	to	PART
ejge-5478	135	18	reduce	reduce	VERB
ejge-5478	135	19	reducing	reduce	VERB
ejge-5478	135	20	management	management	NOUN
ejge-5478	135	21	and	and	CCONJ
ejge-5478	135	22	tax	tax	NOUN
ejge-5478	135	23	collection	collection	NOUN
ejge-5478	135	24	costs	cost	NOUN
ejge-5478	135	25	by	by	ADP
ejge-5478	135	26	the	the	DET
ejge-5478	135	27	easiest	easy	ADJ
ejge-5478	135	28	application	application	NOUN
ejge-5478	135	29	of	of	ADP
ejge-5478	135	30	the	the	DET
ejge-5478	135	31	(	(	PUNCT
ejge-5478	135	32	single	single	ADJ
ejge-5478	135	33	)	)	PUNCT
ejge-5478	135	34	rate	rate	NOUN
ejge-5478	135	35	to	to	ADP
ejge-5478	135	36	all	all	DET
ejge-5478	135	37	economic	economic	ADJ
ejge-5478	135	38	operations	operation	NOUN
ejge-5478	135	39	.	.	PUNCT
ejge-5478	136	1	with	with	ADP
ejge-5478	136	2	the	the	DET
ejge-5478	136	3	reduction	reduction	NOUN
ejge-5478	136	4	of	of	ADP
ejge-5478	136	5	management	management	NOUN
ejge-5478	136	6	and	and	CCONJ
ejge-5478	136	7	collection	collection	NOUN
ejge-5478	136	8	costs	cost	NOUN
ejge-5478	136	9	,	,	PUNCT
ejge-5478	136	10	the	the	DET
ejge-5478	136	11	tax	tax	NOUN
ejge-5478	136	12	and	and	CCONJ
ejge-5478	136	13	customs	custom	NOUN
ejge-5478	136	14	authority	authority	NOUN
ejge-5478	136	15	could	could	AUX
ejge-5478	136	16	reallocate	reallocate	VERB
ejge-5478	136	17	part	part	NOUN
ejge-5478	136	18	of	of	ADP
ejge-5478	136	19	its	its	PRON
ejge-5478	136	20	human	human	ADJ
ejge-5478	136	21	capital	capital	NOUN
ejge-5478	136	22	to	to	ADP
ejge-5478	136	23	other	other	ADJ
ejge-5478	136	24	more	more	ADJ
ejge-5478	136	25	deficit	deficit	NOUN
ejge-5478	136	26	areas	area	NOUN
ejge-5478	136	27	.	.	PUNCT
ejge-5478	137	1	simultaneously	simultaneously	ADV
ejge-5478	137	2	,	,	PUNCT
ejge-5478	137	3	companies	company	NOUN
ejge-5478	137	4	would	would	AUX
ejge-5478	137	5	no	no	ADV
ejge-5478	137	6	longer	long	ADV
ejge-5478	137	7	devote	devote	VERB
ejge-5478	137	8	about	about	ADV
ejge-5478	137	9	30	30	NUM
ejge-5478	137	10	per	per	ADP
ejge-5478	137	11	cent	cent	NOUN
ejge-5478	137	12	of	of	ADP
ejge-5478	137	13	their	their	PRON
ejge-5478	137	14	administrative	administrative	ADJ
ejge-5478	137	15	staff	staff	NOUN
ejge-5478	137	16	to	to	ADP
ejge-5478	137	17	fiscal	fiscal	ADJ
ejge-5478	137	18	requirements	requirement	NOUN
ejge-5478	137	19	(	(	PUNCT
ejge-5478	137	20	albuquerque	albuquerque	ADJ
ejge-5478	137	21	,	,	PUNCT
ejge-5478	137	22	1991	1991	NUM
ejge-5478	137	23	)	)	PUNCT
ejge-5478	137	24	.	.	PUNCT
ejge-5478	138	1	on	on	ADP
ejge-5478	138	2	the	the	DET
ejge-5478	138	3	other	other	ADJ
ejge-5478	138	4	hand	hand	NOUN
ejge-5478	138	5	,	,	PUNCT
ejge-5478	138	6	the	the	DET
ejge-5478	138	7	final	final	ADJ
ejge-5478	138	8	consumer	consumer	NOUN
ejge-5478	138	9	would	would	AUX
ejge-5478	138	10	also	also	ADV
ejge-5478	138	11	take	take	VERB
ejge-5478	138	12	advantage	advantage	NOUN
ejge-5478	138	13	of	of	ADP
ejge-5478	138	14	this	this	DET
ejge-5478	138	15	model	model	NOUN
ejge-5478	138	16	.	.	PUNCT
ejge-5478	139	1	the	the	DET
ejge-5478	139	2	first	first	ADJ
ejge-5478	139	3	advantage	advantage	NOUN
ejge-5478	139	4	,	,	PUNCT
ejge-5478	139	5	by	by	ADP
ejge-5478	139	6	reducing	reduce	VERB
ejge-5478	139	7	tax	tax	NOUN
ejge-5478	139	8	burden	burden	NOUN
ejge-5478	139	9	on	on	ADP
ejge-5478	139	10	the	the	DET
ejge-5478	139	11	final	final	ADJ
ejge-5478	139	12	price	price	NOUN
ejge-5478	139	13	of	of	ADP
ejge-5478	139	14	goods	good	NOUN
ejge-5478	139	15	and	and	CCONJ
ejge-5478	139	16	services	service	NOUN
ejge-5478	139	17	,	,	PUNCT
ejge-5478	139	18	would	would	AUX
ejge-5478	139	19	lead	lead	VERB
ejge-5478	139	20	to	to	ADP
ejge-5478	139	21	an	an	DET
ejge-5478	139	22	increase	increase	NOUN
ejge-5478	139	23	in	in	ADP
ejge-5478	139	24	demand	demand	NOUN
ejge-5478	139	25	without	without	ADP
ejge-5478	139	26	adversely	adversely	ADV
ejge-5478	139	27	affecting	affect	VERB
ejge-5478	139	28	public	public	ADJ
ejge-5478	139	29	revenue	revenue	NOUN
ejge-5478	139	30	.	.	PUNCT
ejge-5478	140	1	second	second	ADJ
ejge-5478	140	2	is	be	AUX
ejge-5478	140	3	due	due	ADJ
ejge-5478	140	4	to	to	ADP
ejge-5478	140	5	a	a	DET
ejge-5478	140	6	greater	great	ADJ
ejge-5478	140	7	consumption	consumption	NOUN
ejge-5478	140	8	-	-	PUNCT
ejge-5478	140	9	incentive	incentive	NOUN
ejge-5478	140	10	.	.	PUNCT
ejge-5478	141	1	with	with	ADP
ejge-5478	141	2	the	the	DET
ejge-5478	141	3	decrease	decrease	NOUN
ejge-5478	141	4	of	of	ADP
ejge-5478	141	5	administrative	administrative	ADJ
ejge-5478	141	6	burden	burden	NOUN
ejge-5478	141	7	and	and	CCONJ
ejge-5478	141	8	tax	tax	NOUN
ejge-5478	141	9	management	management	NOUN
ejge-5478	141	10	,	,	PUNCT
ejge-5478	141	11	the	the	DET
ejge-5478	141	12	government	government	NOUN
ejge-5478	141	13	can	can	AUX
ejge-5478	141	14	displace	displace	VERB
ejge-5478	141	15	financial	financial	ADJ
ejge-5478	141	16	resources	resource	NOUN
ejge-5478	141	17	for	for	ADP
ejge-5478	141	18	new	new	ADJ
ejge-5478	141	19	public	public	ADJ
ejge-5478	141	20	investments	investment	NOUN
ejge-5478	141	21	and	and	CCONJ
ejge-5478	141	22	enhance	enhance	VERB
ejge-5478	141	23	economic	economic	ADJ
ejge-5478	141	24	growth	growth	NOUN
ejge-5478	141	25	.	.	PUNCT
ejge-5478	142	1	the	the	DET
ejge-5478	142	2	persons	person	NOUN
ejge-5478	142	3	liable	liable	ADJ
ejge-5478	142	4	for	for	ADP
ejge-5478	142	5	vat	vat	NOUN
ejge-5478	142	6	they	they	PRON
ejge-5478	142	7	can	can	AUX
ejge-5478	142	8	allocate	allocate	VERB
ejge-5478	142	9	resources	resource	NOUN
ejge-5478	142	10	to	to	ADP
ejge-5478	142	11	new	new	ADJ
ejge-5478	142	12	investments	investment	NOUN
ejge-5478	142	13	,	,	PUNCT
ejge-5478	142	14	modernise	modernise	VERB
ejge-5478	142	15	their	their	PRON
ejge-5478	142	16	production	production	NOUN
ejge-5478	142	17	system	system	NOUN
ejge-5478	142	18	and	and	CCONJ
ejge-5478	142	19	expand	expand	VERB
ejge-5478	142	20	the	the	DET
ejge-5478	142	21	marketing	marketing	NOUN
ejge-5478	142	22	of	of	ADP
ejge-5478	142	23	its	its	PRON
ejge-5478	142	24	products	product	NOUN
ejge-5478	142	25	through	through	ADP
ejge-5478	142	26	resources	resource	NOUN
ejge-5478	142	27	spent	spend	VERB
ejge-5478	142	28	in	in	ADP
ejge-5478	142	29	fulfilment	fulfilment	NOUN
ejge-5478	142	30	of	of	ADP
ejge-5478	142	31	their	their	PRON
ejge-5478	142	32	tax	tax	NOUN
ejge-5478	142	33	obligations	obligation	NOUN
ejge-5478	142	34	.	.	PUNCT
ejge-5478	143	1	therefore	therefore	ADV
ejge-5478	143	2	,	,	PUNCT
ejge-5478	143	3	it	it	PRON
ejge-5478	143	4	becomes	become	VERB
ejge-5478	143	5	clear	clear	ADJ
ejge-5478	143	6	that	that	SCONJ
ejge-5478	143	7	there	there	PRON
ejge-5478	143	8	are	be	VERB
ejge-5478	143	9	many	many	ADJ
ejge-5478	143	10	associated	associated	ADJ
ejge-5478	143	11	advantages	advantage	NOUN
ejge-5478	143	12	to	to	ADP
ejge-5478	143	13	the	the	DET
ejge-5478	143	14	adoption	adoption	NOUN
ejge-5478	143	15	of	of	ADP
ejge-5478	143	16	a	a	DET
ejge-5478	143	17	single	single	ADJ
ejge-5478	143	18	vat	vat	NOUN
ejge-5478	143	19	rate	rate	NOUN
ejge-5478	143	20	for	for	ADP
ejge-5478	143	21	all	all	PRON
ejge-5478	143	22	involved	involve	VERB
ejge-5478	143	23	,	,	PUNCT
ejge-5478	143	24	with	with	ADP
ejge-5478	143	25	obvious	obvious	ADJ
ejge-5478	143	26	gains	gain	NOUN
ejge-5478	143	27	of	of	ADP
ejge-5478	143	28	an	an	DET
ejge-5478	143	29	economic	economic	ADJ
ejge-5478	143	30	nature	nature	NOUN
ejge-5478	143	31	(	(	PUNCT
ejge-5478	143	32	siqueira	siqueira	NOUN
ejge-5478	143	33	,	,	PUNCT
ejge-5478	143	34	2001	2001	NUM
ejge-5478	143	35	)	)	PUNCT
ejge-5478	143	36	.	.	PUNCT
ejge-5478	144	1	clotilde	clotilde	PROPN
ejge-5478	144	2	palma	palma	PROPN
ejge-5478	144	3	(	(	PUNCT
ejge-5478	144	4	2011	2011	NUM
ejge-5478	144	5	)	)	PUNCT
ejge-5478	144	6	of	of	ADP
ejge-5478	144	7	the	the	DET
ejge-5478	144	8	opinion	opinion	NOUN
ejge-5478	144	9	against	against	ADP
ejge-5478	144	10	a	a	DET
ejge-5478	144	11	possible	possible	ADJ
ejge-5478	144	12	application	application	NOUN
ejge-5478	144	13	of	of	ADP
ejge-5478	144	14	a	a	DET
ejge-5478	144	15	uniform	uniform	ADJ
ejge-5478	144	16	rate	rate	NOUN
ejge-5478	144	17	in	in	ADP
ejge-5478	144	18	portugal	portugal	PROPN
ejge-5478	144	19	with	with	ADP
ejge-5478	144	20	the	the	DET
ejge-5478	144	21	argument	argument	NOUN
ejge-5478	144	22	that	that	SCONJ
ejge-5478	144	23	"	"	PUNCT
ejge-5478	144	24	the	the	DET
ejge-5478	144	25	pernicious	pernicious	ADJ
ejge-5478	144	26	regressive	regressive	ADJ
ejge-5478	144	27	effects	effect	NOUN
ejge-5478	144	28	of	of	ADP
ejge-5478	144	29	the	the	DET
ejge-5478	144	30	tax	tax	NOUN
ejge-5478	144	31	,	,	PUNCT
ejge-5478	144	32	which	which	PRON
ejge-5478	144	33	weighs	weigh	VERB
ejge-5478	144	34	more	more	ADJ
ejge-5478	144	35	on	on	ADP
ejge-5478	144	36	classes	class	NOUN
ejge-5478	144	37	with	with	ADP
ejge-5478	144	38	the	the	DET
ejge-5478	144	39	lowest	low	ADJ
ejge-5478	144	40	incomes	income	NOUN
ejge-5478	144	41	,	,	PUNCT
ejge-5478	144	42	are	be	AUX
ejge-5478	144	43	well	well	ADV
ejge-5478	144	44	known	know	VERB
ejge-5478	144	45	"	"	PUNCT
ejge-5478	144	46	.	.	PUNCT
ejge-5478	145	1	the	the	DET
ejge-5478	145	2	weight	weight	NOUN
ejge-5478	145	3	of	of	ADP
ejge-5478	145	4	iva	iva	PROPN
ejge-5478	145	5	is	be	AUX
ejge-5478	145	6	higher	high	ADJ
ejge-5478	145	7	for	for	ADP
ejge-5478	145	8	low	low	ADJ
ejge-5478	145	9	-	-	PUNCT
ejge-5478	145	10	income	income	NOUN
ejge-5478	145	11	families	family	NOUN
ejge-5478	145	12	,	,	PUNCT
ejge-5478	145	13	as	as	SCONJ
ejge-5478	145	14	they	they	PRON
ejge-5478	145	15	can	can	AUX
ejge-5478	145	16	not	not	PART
ejge-5478	145	17	make	make	VERB
ejge-5478	145	18	replacement	replacement	NOUN
ejge-5478	145	19	consumptions	consumption	NOUN
ejge-5478	145	20	nor	nor	CCONJ
ejge-5478	145	21	decide	decide	VERB
ejge-5478	145	22	not	not	PART
ejge-5478	145	23	to	to	PART
ejge-5478	145	24	consume	consume	VERB
ejge-5478	145	25	as	as	SCONJ
ejge-5478	145	26	they	they	PRON
ejge-5478	145	27	mainly	mainly	ADV
ejge-5478	145	28	consume	consume	VERB
ejge-5478	145	29	essential	essential	ADJ
ejge-5478	145	30	goods	good	NOUN
ejge-5478	145	31	and	and	CCONJ
ejge-5478	145	32	services	service	NOUN
ejge-5478	145	33	.	.	PUNCT
ejge-5478	146	1	this	this	DET
ejge-5478	146	2	author	author	NOUN
ejge-5478	146	3	also	also	ADV
ejge-5478	146	4	expresses	express	VERB
ejge-5478	146	5	against	against	ADP
ejge-5478	146	6	the	the	DET
ejge-5478	146	7	"	"	PUNCT
ejge-5478	146	8	generalized	generalized	ADJ
ejge-5478	146	9	mechanism	mechanism	NOUN
ejge-5478	146	10	of	of	ADP
ejge-5478	146	11	reverse	reverse	ADJ
ejge-5478	146	12	charge	charge	NOUN
ejge-5478	146	13	,	,	PUNCT
ejge-5478	146	14	which	which	PRON
ejge-5478	146	15	would	would	AUX
ejge-5478	146	16	misrepresent	misrepresent	VERB
ejge-5478	146	17	the	the	DET
ejge-5478	146	18	characteristics	characteristic	NOUN
ejge-5478	146	19	of	of	ADP
ejge-5478	146	20	the	the	DET
ejge-5478	146	21	tax	tax	NOUN
ejge-5478	146	22	"	"	PUNCT
ejge-5478	146	23	(	(	PUNCT
ejge-5478	146	24	palma	palma	NOUN
ejge-5478	146	25	,	,	PUNCT
ejge-5478	146	26	2012	2012	NUM
ejge-5478	146	27	)	)	PUNCT
ejge-5478	146	28	.	.	PUNCT
ejge-5478	147	1	however	however	ADV
ejge-5478	147	2	,	,	PUNCT
ejge-5478	147	3	it	it	PRON
ejge-5478	147	4	also	also	ADV
ejge-5478	147	5	recognizes	recognize	VERB
ejge-5478	147	6	the	the	DET
ejge-5478	147	7	complexities	complexity	NOUN
ejge-5478	147	8	of	of	ADP
ejge-5478	147	9	multiplicity	multiplicity	NOUN
ejge-5478	147	10	of	of	ADP
ejge-5478	147	11	taxes	taxis	NOUN
ejge-5478	147	12	,	,	PUNCT
ejge-5478	147	13	by	by	ADP
ejge-5478	147	14	noting	note	VERB
ejge-5478	147	15	that	that	SCONJ
ejge-5478	147	16	differentiated	differentiated	ADJ
ejge-5478	147	17	rates	rate	NOUN
ejge-5478	147	18	originate	originate	VERB
ejge-5478	147	19	different	different	ADJ
ejge-5478	147	20	readings	reading	NOUN
ejge-5478	147	21	and	and	CCONJ
ejge-5478	147	22	that	that	SCONJ
ejge-5478	147	23	the	the	DET
ejge-5478	147	24	understanding	understanding	NOUN
ejge-5478	147	25	given	give	VERB
ejge-5478	147	26	“	"	PUNCT
ejge-5478	147	27	to	to	ADP
ejge-5478	147	28	certain	certain	ADJ
ejge-5478	147	29	concepts	concept	NOUN
ejge-5478	147	30	vary	vary	VERB
ejge-5478	147	31	the	the	DET
ejge-5478	147	32	scope	scope	NOUN
ejge-5478	147	33	of	of	ADP
ejge-5478	147	34	tax	tax	NOUN
ejge-5478	147	35	,	,	PUNCT
ejge-5478	147	36	causing	cause	VERB
ejge-5478	147	37	significant	significant	ADJ
ejge-5478	147	38	distortions	distortion	NOUN
ejge-5478	147	39	of	of	ADP
ejge-5478	147	40	competition	competition	NOUN
ejge-5478	147	41	,	,	PUNCT
ejge-5478	147	42	namely	namely	ADV
ejge-5478	147	43	in	in	ADP
ejge-5478	147	44	cross	cross	ADJ
ejge-5478	147	45	-	-	ADJ
ejge-5478	147	46	border	border	ADJ
ejge-5478	147	47	situations	situation	NOUN
ejge-5478	147	48	[	[	X
ejge-5478	147	49	...	...	PUNCT
ejge-5478	147	50	]	]	X
ejge-5478	147	51	at	at	ADP
ejge-5478	147	52	consumption	consumption	NOUN
ejge-5478	147	53	of	of	ADP
ejge-5478	147	54	food	food	NOUN
ejge-5478	147	55	and	and	CCONJ
ejge-5478	147	56	fuel	fuel	NOUN
ejge-5478	147	57	"	"	PUNCT
ejge-5478	147	58	(	(	PUNCT
ejge-5478	147	59	palma	palma	NOUN
ejge-5478	147	60	,	,	PUNCT
ejge-5478	147	61	2012	2012	NUM
ejge-5478	147	62	)	)	PUNCT
ejge-5478	147	63	.	.	PUNCT
ejge-5478	148	1	in	in	ADP
ejge-5478	148	2	strictly	strictly	ADV
ejge-5478	148	3	academic	academic	ADJ
ejge-5478	148	4	terms	term	NOUN
ejge-5478	148	5	,	,	PUNCT
ejge-5478	148	6	the	the	DET
ejge-5478	148	7	single	single	ADJ
ejge-5478	148	8	rate	rate	NOUN
ejge-5478	148	9	model	model	NOUN
ejge-5478	148	10	has	have	VERB
ejge-5478	148	11	some	some	DET
ejge-5478	148	12	disadvantages	disadvantage	NOUN
ejge-5478	148	13	.	.	PUNCT
ejge-5478	149	1	fernando	fernando	PROPN
ejge-5478	149	2	albino	albino	PROPN
ejge-5478	149	3	(	(	PUNCT
ejge-5478	149	4	1991	1991	NUM
ejge-5478	149	5	)	)	PUNCT
ejge-5478	149	6	mention	mention	VERB
ejge-5478	149	7	that	that	SCONJ
ejge-5478	149	8	"	"	PUNCT
ejge-5478	149	9	the	the	DET
ejge-5478	149	10	ideal	ideal	NOUN
ejge-5478	149	11	of	of	ADP
ejge-5478	149	12	a	a	DET
ejge-5478	149	13	single	single	ADJ
ejge-5478	149	14	tax	tax	NOUN
ejge-5478	149	15	is	be	AUX
ejge-5478	149	16	twofold	twofold	ADV
ejge-5478	149	17	[	[	X
ejge-5478	149	18	...	...	PUNCT
ejge-5478	149	19	]	]	PUNCT
ejge-5478	149	20	it	it	PRON
ejge-5478	149	21	represents	represent	VERB
ejge-5478	149	22	a	a	DET
ejge-5478	149	23	25	25	NUM
ejge-5478	149	24	years	year	NOUN
ejge-5478	149	25	setback	setback	NOUN
ejge-5478	149	26	,	,	PUNCT
ejge-5478	149	27	to	to	ADP
ejge-5478	149	28	the	the	DET
ejge-5478	149	29	times	time	NOUN
ejge-5478	149	30	of	of	ADP
ejge-5478	149	31	the	the	DET
ejge-5478	149	32	stamp	stamp	NOUN
ejge-5478	149	33	duty	duty	NOUN
ejge-5478	150	1	[	[	X
ejge-5478	150	2	...	...	PUNCT
ejge-5478	150	3	]	]	PUNCT
ejge-5478	150	4	the	the	DET
ejge-5478	150	5	opposition	opposition	NOUN
ejge-5478	150	6	to	to	ADP
ejge-5478	150	7	such	such	DET
ejge-5478	150	8	a	a	DET
ejge-5478	150	9	tax	tax	NOUN
ejge-5478	150	10	[	[	X
ejge-5478	150	11	...	...	PUNCT
ejge-5478	150	12	]	]	PUNCT
ejge-5478	150	13	was	be	AUX
ejge-5478	150	14	that	that	SCONJ
ejge-5478	150	15	he	he	PRON
ejge-5478	150	16	did	do	AUX
ejge-5478	150	17	not	not	PART
ejge-5478	150	18	know	know	VERB
ejge-5478	150	19	the	the	DET
ejge-5478	150	20	economic	economic	ADJ
ejge-5478	150	21	reality	reality	NOUN
ejge-5478	150	22	underlying	underlie	VERB
ejge-5478	150	23	the	the	DET
ejge-5478	150	24	transaction	transaction	NOUN
ejge-5478	150	25	”	"	PUNCT
ejge-5478	150	26	.	.	PUNCT
ejge-5478	151	1	this	this	DET
ejge-5478	151	2	author	author	NOUN
ejge-5478	151	3	raises	raise	VERB
ejge-5478	151	4	the	the	DET
ejge-5478	151	5	question	question	NOUN
ejge-5478	151	6	whether	whether	SCONJ
ejge-5478	151	7	the	the	DET
ejge-5478	151	8	application	application	NOUN
ejge-5478	151	9	of	of	ADP
ejge-5478	151	10	the	the	DET
ejge-5478	151	11	single	single	ADJ
ejge-5478	151	12	consumption	consumption	NOUN
ejge-5478	151	13	tax	tax	NOUN
ejge-5478	151	14	model	model	NOUN
ejge-5478	151	15	takes	take	VERB
ejge-5478	151	16	into	into	ADP
ejge-5478	151	17	account	account	NOUN
ejge-5478	151	18	the	the	DET
ejge-5478	151	19	economic	economic	ADJ
ejge-5478	151	20	reality	reality	NOUN
ejge-5478	151	21	of	of	ADP
ejge-5478	151	22	the	the	DET
ejge-5478	151	23	skatteverket	skatteverket	NOUN
ejge-5478	151	24	:	:	PUNCT
ejge-5478	151	25	national	national	PROPN
ejge-5478	151	26	tax	tax	PROPN
ejge-5478	151	27	board	board	PROPN
ejge-5478	151	28	.	.	PUNCT
ejge-5478	152	1	on	on	ADP
ejge-5478	152	2	the	the	DET
ejge-5478	152	3	other	other	ADJ
ejge-5478	152	4	hand	hand	NOUN
ejge-5478	152	5	,	,	PUNCT
ejge-5478	152	6	see	see	VERB
ejge-5478	152	7	the	the	DET
ejge-5478	152	8	study	study	NOUN
ejge-5478	152	9	carried	carry	VERB
ejge-5478	152	10	out	out	ADP
ejge-5478	152	11	by	by	ADP
ejge-5478	152	12	gastaldi	gastaldi	PROPN
ejge-5478	152	13	f	f	PROPN
ejge-5478	152	14	,	,	PUNCT
ejge-5478	152	15	liberati	liberati	NOUN
ejge-5478	152	16	p	p	NOUN
ejge-5478	152	17	,	,	PUNCT
ejge-5478	152	18	pisano	pisano	PROPN
ejge-5478	152	19	,	,	PUNCT
ejge-5478	152	20	e	e	NOUN
ejge-5478	152	21	,	,	PUNCT
ejge-5478	152	22	tedeschi	tedeschi	PROPN
ejge-5478	152	23	,	,	PUNCT
ejge-5478	152	24	s	s	PART
ejge-5478	152	25	(	(	PUNCT
ejge-5478	152	26	2017	2017	NUM
ejge-5478	152	27	)	)	PUNCT
ejge-5478	152	28	.	.	PUNCT
ejge-5478	153	1	regressivity	regressivity	NOUN
ejge-5478	153	2	reduction	reduction	NOUN
ejge-5478	153	3	of	of	ADP
ejge-5478	153	4	vat	vat	NOUN
ejge-5478	153	5	reform	reform	NOUN
ejge-5478	153	6	.	.	PUNCT
ejge-5478	154	1	international	international	ADJ
ejge-5478	154	2	journal	journal	PROPN
ejge-5478	154	3	of	of	ADP
ejge-5478	154	4	microsimulation	microsimulation	NOUN
ejge-5478	154	5	,	,	PUNCT
ejge-5478	154	6	10(1	10(1	NUM
ejge-5478	154	7	):	):	PUNCT
ejge-5478	154	8	29	29	NUM
ejge-5478	154	9	-	-	SYM
ejge-5478	154	10	72	72	NUM
ejge-5478	154	11	.	.	NOUN
ejge-5478	154	12	8	8	NUM
ejge-5478	154	13	as	as	SCONJ
ejge-5478	154	14	xavier	xavier	PROPN
ejge-5478	154	15	de	de	PROPN
ejge-5478	154	16	basto	basto	PROPN
ejge-5478	154	17	teaches	teach	VERB
ejge-5478	154	18	,	,	PUNCT
ejge-5478	154	19	“	"	PUNCT
ejge-5478	154	20	with	with	ADP
ejge-5478	154	21	vat	vat	NOUN
ejge-5478	154	22	,	,	PUNCT
ejge-5478	154	23	in	in	ADP
ejge-5478	154	24	fact	fact	NOUN
ejge-5478	154	25	,	,	PUNCT
ejge-5478	154	26	the	the	DET
ejge-5478	154	27	tax	tax	NOUN
ejge-5478	154	28	content	content	NOUN
ejge-5478	154	29	of	of	ADP
ejge-5478	154	30	goods	good	NOUN
ejge-5478	154	31	depends	depend	VERB
ejge-5478	154	32	neither	neither	CCONJ
ejge-5478	154	33	on	on	ADP
ejge-5478	154	34	the	the	DET
ejge-5478	154	35	extent	extent	NOUN
ejge-5478	154	36	of	of	ADP
ejge-5478	154	37	the	the	DET
ejge-5478	154	38	production	production	NOUN
ejge-5478	154	39	processes	process	NOUN
ejge-5478	154	40	in	in	ADP
ejge-5478	154	41	which	which	PRON
ejge-5478	154	42	they	they	PRON
ejge-5478	154	43	were	be	AUX
ejge-5478	154	44	obtained	obtain	VERB
ejge-5478	154	45	nor	nor	CCONJ
ejge-5478	154	46	on	on	ADP
ejge-5478	154	47	the	the	DET
ejge-5478	154	48	distribution	distribution	NOUN
ejge-5478	154	49	of	of	ADP
ejge-5478	154	50	value	value	NOUN
ejge-5478	154	51	added	add	VERB
ejge-5478	154	52	by	by	ADP
ejge-5478	154	53	the	the	DET
ejge-5478	154	54	different	different	ADJ
ejge-5478	154	55	operators	operator	NOUN
ejge-5478	154	56	.	.	PUNCT
ejge-5478	155	1	there	there	PRON
ejge-5478	155	2	is	be	VERB
ejge-5478	155	3	no	no	DET
ejge-5478	155	4	encouragement	encouragement	NOUN
ejge-5478	155	5	or	or	CCONJ
ejge-5478	155	6	discouragement	discouragement	NOUN
ejge-5478	155	7	of	of	ADP
ejge-5478	155	8	vertical	vertical	ADJ
ejge-5478	155	9	integration	integration	NOUN
ejge-5478	155	10	.	.	PUNCT
ejge-5478	155	11	”	"	PUNCT
ejge-5478	156	1	this	this	DET
ejge-5478	156	2	tax	tax	NOUN
ejge-5478	156	3	does	do	AUX
ejge-5478	156	4	not	not	PART
ejge-5478	156	5	produce	produce	VERB
ejge-5478	156	6	any	any	DET
ejge-5478	156	7	cumulative	cumulative	ADJ
ejge-5478	156	8	effect	effect	NOUN
ejge-5478	156	9	,	,	PUNCT
ejge-5478	156	10	but	but	CCONJ
ejge-5478	156	11	gives	give	VERB
ejge-5478	156	12	neutrality	neutrality	NOUN
ejge-5478	156	13	to	to	ADP
ejge-5478	156	14	the	the	DET
ejge-5478	156	15	different	different	ADJ
ejge-5478	156	16	transactions	transaction	NOUN
ejge-5478	156	17	occurring	occur	VERB
ejge-5478	156	18	in	in	ADP
ejge-5478	156	19	that	that	DET
ejge-5478	156	20	cycle	cycle	NOUN
ejge-5478	156	21	without	without	ADP
ejge-5478	156	22	being	be	AUX
ejge-5478	156	23	distorted	distort	VERB
ejge-5478	156	24	.	.	PUNCT
ejge-5478	157	1	r.	r.	PROPN
ejge-5478	157	2	de	de	PROPN
ejge-5478	157	3	moraes	moraes	PROPN
ejge-5478	157	4	e	e	PROPN
ejge-5478	157	5	soares	soar	VERB
ejge-5478	157	6	et	et	PROPN
ejge-5478	157	7	al	al	PROPN
ejge-5478	157	8	.	.	PUNCT
ejge-5478	157	9	/	/	SYM
ejge-5478	157	10	european	european	PROPN
ejge-5478	157	11	journal	journal	PROPN
ejge-5478	157	12	of	of	ADP
ejge-5478	157	13	government	government	NOUN
ejge-5478	157	14	and	and	CCONJ
ejge-5478	157	15	economics	economic	NOUN
ejge-5478	157	16	8(2	8(2	NUM
ejge-5478	157	17	)	)	PUNCT
ejge-5478	157	18	,	,	PUNCT
ejge-5478	157	19	december	december	PROPN
ejge-5478	157	20	2019	2019	NUM
ejge-5478	157	21	,	,	PUNCT
ejge-5478	157	22	145	145	NUM
ejge-5478	157	23	-	-	SYM
ejge-5478	157	24	160	160	NUM
ejge-5478	157	25	154	154	NUM
ejge-5478	157	26	transactions	transaction	NOUN
ejge-5478	157	27	carried	carry	VERB
ejge-5478	157	28	out	out	ADP
ejge-5478	157	29	by	by	ADP
ejge-5478	157	30	agents	agent	NOUN
ejge-5478	157	31	.	.	PUNCT
ejge-5478	158	1	it	it	PRON
ejge-5478	158	2	should	should	AUX
ejge-5478	158	3	be	be	AUX
ejge-5478	158	4	noted	note	VERB
ejge-5478	158	5	,	,	PUNCT
ejge-5478	158	6	however	however	ADV
ejge-5478	158	7	,	,	PUNCT
ejge-5478	158	8	that	that	SCONJ
ejge-5478	158	9	vat	vat	NOUN
ejge-5478	158	10	is	be	AUX
ejge-5478	158	11	not	not	PART
ejge-5478	158	12	a	a	DET
ejge-5478	158	13	personal	personal	ADJ
ejge-5478	158	14	tax	tax	NOUN
ejge-5478	158	15	such	such	ADJ
ejge-5478	158	16	as	as	ADP
ejge-5478	158	17	the	the	DET
ejge-5478	158	18	irs	irs	PROPN
ejge-5478	158	19	,	,	PUNCT
ejge-5478	158	20	but	but	CCONJ
ejge-5478	158	21	rather	rather	ADV
ejge-5478	158	22	a	a	DET
ejge-5478	158	23	real	real	ADJ
ejge-5478	158	24	tax	tax	NOUN
ejge-5478	158	25	that	that	PRON
ejge-5478	158	26	charges	charge	VERB
ejge-5478	158	27	the	the	DET
ejge-5478	158	28	whole	whole	ADJ
ejge-5478	158	29	demonstration	demonstration	NOUN
ejge-5478	158	30	of	of	ADP
ejge-5478	158	31	wealth	wealth	NOUN
ejge-5478	158	32	by	by	ADP
ejge-5478	158	33	consumption	consumption	NOUN
ejge-5478	158	34	,	,	PUNCT
ejge-5478	158	35	regardless	regardless	ADV
ejge-5478	158	36	of	of	ADP
ejge-5478	158	37	the	the	DET
ejge-5478	158	38	personal	personal	ADJ
ejge-5478	158	39	characteristics	characteristic	NOUN
ejge-5478	158	40	of	of	ADP
ejge-5478	158	41	those	those	PRON
ejge-5478	158	42	who	who	PRON
ejge-5478	158	43	support	support	VERB
ejge-5478	158	44	it	it	PRON
ejge-5478	158	45	.	.	PUNCT
ejge-5478	159	1	another	another	DET
ejge-5478	159	2	disadvantage	disadvantage	NOUN
ejge-5478	159	3	of	of	ADP
ejge-5478	159	4	the	the	DET
ejge-5478	159	5	single	single	ADJ
ejge-5478	159	6	rate	rate	NOUN
ejge-5478	159	7	model	model	NOUN
ejge-5478	159	8	is	be	AUX
ejge-5478	159	9	the	the	DET
ejge-5478	159	10	"	"	PUNCT
ejge-5478	159	11	constitutional	constitutional	ADJ
ejge-5478	159	12	status	status	NOUN
ejge-5478	159	13	"	"	PUNCT
ejge-5478	159	14	of	of	ADP
ejge-5478	159	15	the	the	DET
ejge-5478	159	16	tax	tax	NOUN
ejge-5478	159	17	(	(	PUNCT
ejge-5478	159	18	albuquerque	albuquerque	ADJ
ejge-5478	159	19	,	,	PUNCT
ejge-5478	159	20	2003	2003	NUM
ejge-5478	159	21	)	)	PUNCT
ejge-5478	159	22	.	.	PUNCT
ejge-5478	160	1	albuquerque	albuquerque	PROPN
ejge-5478	160	2	(	(	PUNCT
ejge-5478	160	3	2010	2010	NUM
ejge-5478	160	4	)	)	PUNCT
ejge-5478	160	5	points	point	VERB
ejge-5478	160	6	out	out	ADP
ejge-5478	160	7	that	that	SCONJ
ejge-5478	160	8	some	some	PRON
ejge-5478	160	9	are	be	AUX
ejge-5478	160	10	"	"	PUNCT
ejge-5478	160	11	against	against	ADP
ejge-5478	160	12	the	the	DET
ejge-5478	160	13	search	search	NOUN
ejge-5478	160	14	for	for	ADP
ejge-5478	160	15	solutions	solution	NOUN
ejge-5478	160	16	that	that	PRON
ejge-5478	160	17	walk	walk	VERB
ejge-5478	160	18	towards	towards	ADP
ejge-5478	160	19	perfecting	perfect	VERB
ejge-5478	160	20	the	the	DET
ejge-5478	160	21	tax	tax	NOUN
ejge-5478	160	22	system	system	NOUN
ejge-5478	160	23	"	"	PUNCT
ejge-5478	160	24	,	,	PUNCT
ejge-5478	160	25	there	there	PRON
ejge-5478	160	26	is	be	VERB
ejge-5478	160	27	a	a	DET
ejge-5478	160	28	clear	clear	ADJ
ejge-5478	160	29	preference	preference	NOUN
ejge-5478	160	30	to	to	PART
ejge-5478	160	31	keep	keep	VERB
ejge-5478	160	32	everything	everything	PRON
ejge-5478	160	33	as	as	SCONJ
ejge-5478	160	34	it	it	PRON
ejge-5478	160	35	is	be	AUX
ejge-5478	160	36	with	with	ADP
ejge-5478	160	37	the	the	DET
ejge-5478	160	38	fear	fear	NOUN
ejge-5478	160	39	of	of	ADP
ejge-5478	160	40	losing	lose	VERB
ejge-5478	160	41	revenue	revenue	NOUN
ejge-5478	160	42	or	or	CCONJ
ejge-5478	160	43	withdraw	withdraw	VERB
ejge-5478	160	44	the	the	DET
ejge-5478	160	45	reduced	reduce	VERB
ejge-5478	160	46	rate	rate	NOUN
ejge-5478	160	47	status	status	NOUN
ejge-5478	160	48	of	of	ADP
ejge-5478	160	49	certain	certain	ADJ
ejge-5478	160	50	goods	good	NOUN
ejge-5478	160	51	and	and	CCONJ
ejge-5478	160	52	services	service	NOUN
ejge-5478	160	53	.	.	PUNCT
ejge-5478	161	1	further	far	ADV
ejge-5478	161	2	then	then	ADV
ejge-5478	161	3	the	the	DET
ejge-5478	161	4	status	status	NOUN
ejge-5478	161	5	question	question	NOUN
ejge-5478	161	6	against	against	ADP
ejge-5478	161	7	tax	tax	NOUN
ejge-5478	161	8	there	there	PRON
ejge-5478	161	9	is	be	VERB
ejge-5478	161	10	another	another	DET
ejge-5478	161	11	disadvantage	disadvantage	NOUN
ejge-5478	161	12	linked	link	VERB
ejge-5478	161	13	with	with	ADP
ejge-5478	161	14	economic	economic	ADJ
ejge-5478	161	15	theory	theory	NOUN
ejge-5478	161	16	,	,	PUNCT
ejge-5478	161	17	which	which	PRON
ejge-5478	161	18	consists	consist	VERB
ejge-5478	161	19	in	in	ADP
ejge-5478	161	20	the	the	DET
ejge-5478	161	21	absence	absence	NOUN
ejge-5478	161	22	of	of	ADP
ejge-5478	161	23	stimulation	stimulation	NOUN
ejge-5478	161	24	to	to	ADP
ejge-5478	161	25	savings	saving	NOUN
ejge-5478	161	26	on	on	ADP
ejge-5478	161	27	the	the	DET
ejge-5478	161	28	part	part	NOUN
ejge-5478	161	29	of	of	ADP
ejge-5478	161	30	consumer	consumer	NOUN
ejge-5478	161	31	(	(	PUNCT
ejge-5478	161	32	braz	braz	PROPN
ejge-5478	161	33	e	e	PROPN
ejge-5478	161	34	cunha	cunha	NOUN
ejge-5478	161	35	,	,	PUNCT
ejge-5478	161	36	2009	2009	NUM
ejge-5478	161	37	)	)	PUNCT
ejge-5478	161	38	.	.	PUNCT
ejge-5478	162	1	the	the	DET
ejge-5478	162	2	reduction	reduction	NOUN
ejge-5478	162	3	of	of	ADP
ejge-5478	162	4	the	the	DET
ejge-5478	162	5	tax	tax	NOUN
ejge-5478	162	6	from	from	ADP
ejge-5478	162	7	23	23	NUM
ejge-5478	162	8	%	%	NOUN
ejge-5478	162	9	to	to	ADP
ejge-5478	162	10	a	a	DET
ejge-5478	162	11	lower	low	ADJ
ejge-5478	162	12	rate	rate	NOUN
ejge-5478	162	13	does	do	AUX
ejge-5478	162	14	not	not	PART
ejge-5478	162	15	lead	lead	VERB
ejge-5478	162	16	the	the	DET
ejge-5478	162	17	consumer	consumer	NOUN
ejge-5478	162	18	to	to	PART
ejge-5478	162	19	feel	feel	VERB
ejge-5478	162	20	the	the	DET
ejge-5478	162	21	need	need	NOUN
ejge-5478	162	22	to	to	PART
ejge-5478	162	23	save	save	VERB
ejge-5478	162	24	since	since	SCONJ
ejge-5478	162	25	in	in	ADP
ejge-5478	162	26	principle	principle	NOUN
ejge-5478	162	27	,	,	PUNCT
ejge-5478	162	28	will	will	AUX
ejge-5478	162	29	be	be	AUX
ejge-5478	162	30	able	able	ADJ
ejge-5478	162	31	to	to	PART
ejge-5478	162	32	consume	consume	VERB
ejge-5478	162	33	more	more	ADJ
ejge-5478	162	34	goods	good	NOUN
ejge-5478	162	35	,	,	PUNCT
ejge-5478	162	36	satisfying	satisfy	VERB
ejge-5478	162	37	other	other	ADJ
ejge-5478	162	38	needs	need	NOUN
ejge-5478	162	39	and	and	CCONJ
ejge-5478	162	40	desires	desire	NOUN
ejge-5478	162	41	.	.	PUNCT
ejge-5478	163	1	according	accord	VERB
ejge-5478	163	2	to	to	ADP
ejge-5478	163	3	conceição	conceição	PROPN
ejge-5478	163	4	nunes	nune	NOUN
ejge-5478	163	5	and	and	CCONJ
ejge-5478	163	6	pedro	pedro	PROPN
ejge-5478	163	7	nunes	nunes	PROPN
ejge-5478	163	8	(	(	PUNCT
ejge-5478	163	9	2007	2007	NUM
ejge-5478	163	10	)	)	PUNCT
ejge-5478	163	11	,	,	PUNCT
ejge-5478	163	12	which	which	PRON
ejge-5478	163	13	used	use	VERB
ejge-5478	163	14	the	the	DET
ejge-5478	163	15	example	example	NOUN
ejge-5478	163	16	of	of	ADP
ejge-5478	163	17	the	the	DET
ejge-5478	163	18	estonian	estonian	ADJ
ejge-5478	163	19	tax	tax	NOUN
ejge-5478	163	20	reform	reform	NOUN
ejge-5478	163	21	,	,	PUNCT
ejge-5478	163	22	the	the	DET
ejge-5478	163	23	impact	impact	NOUN
ejge-5478	163	24	assessment	assessment	NOUN
ejge-5478	163	25	of	of	ADP
ejge-5478	163	26	proportional	proportional	ADJ
ejge-5478	163	27	taxes	taxis	NOUN
ejge-5478	163	28	on	on	ADP
ejge-5478	163	29	tax	tax	NOUN
ejge-5478	163	30	revenues	revenue	NOUN
ejge-5478	163	31	(	(	PUNCT
ejge-5478	163	32	irs	irs	PROPN
ejge-5478	163	33	and	and	CCONJ
ejge-5478	163	34	vat	vat	NOUN
ejge-5478	163	35	)	)	PUNCT
ejge-5478	163	36	allows	allow	VERB
ejge-5478	163	37	us	we	PRON
ejge-5478	163	38	to	to	PART
ejge-5478	163	39	conclude	conclude	VERB
ejge-5478	163	40	that	that	SCONJ
ejge-5478	163	41	"	"	PUNCT
ejge-5478	163	42	the	the	DET
ejge-5478	163	43	reduction	reduction	NOUN
ejge-5478	163	44	of	of	ADP
ejge-5478	163	45	taxes	taxis	NOUN
ejge-5478	163	46	has	have	AUX
ejge-5478	163	47	generated	generate	VERB
ejge-5478	163	48	an	an	DET
ejge-5478	163	49	inflation	inflation	NOUN
ejge-5478	163	50	process	process	NOUN
ejge-5478	163	51	,	,	PUNCT
ejge-5478	163	52	encouraging	encourage	VERB
ejge-5478	163	53	consumption	consumption	NOUN
ejge-5478	163	54	in	in	ADP
ejge-5478	163	55	detriment	detriment	NOUN
ejge-5478	163	56	of	of	ADP
ejge-5478	163	57	investment	investment	NOUN
ejge-5478	163	58	"	"	PUNCT
ejge-5478	163	59	(	(	PUNCT
ejge-5478	163	60	castro	castro	PROPN
ejge-5478	163	61	et	et	PROPN
ejge-5478	163	62	al	al	PROPN
ejge-5478	163	63	.	.	PROPN
ejge-5478	163	64	,	,	PUNCT
ejge-5478	163	65	2011	2011	NUM
ejge-5478	163	66	)	)	PUNCT
ejge-5478	163	67	.	.	PUNCT
ejge-5478	164	1	apart	apart	ADV
ejge-5478	164	2	of	of	ADP
ejge-5478	164	3	the	the	DET
ejge-5478	164	4	disadvantages	disadvantage	NOUN
ejge-5478	164	5	of	of	ADP
ejge-5478	164	6	the	the	DET
ejge-5478	164	7	single	single	ADJ
ejge-5478	164	8	rate	rate	NOUN
ejge-5478	164	9	tax	tax	NOUN
ejge-5478	164	10	model	model	NOUN
ejge-5478	164	11	,	,	PUNCT
ejge-5478	164	12	we	we	PRON
ejge-5478	164	13	have	have	VERB
ejge-5478	164	14	the	the	DET
ejge-5478	164	15	disadvantages	disadvantage	NOUN
ejge-5478	164	16	pointed	point	VERB
ejge-5478	164	17	out	out	ADP
ejge-5478	164	18	by	by	ADP
ejge-5478	164	19	the	the	DET
ejge-5478	164	20	tax	tax	NOUN
ejge-5478	164	21	theory	theory	NOUN
ejge-5478	164	22	:	:	PUNCT
ejge-5478	164	23	if	if	SCONJ
ejge-5478	164	24	there	there	PRON
ejge-5478	164	25	is	be	VERB
ejge-5478	164	26	a	a	DET
ejge-5478	164	27	higher	high	ADJ
ejge-5478	164	28	revenue	revenue	NOUN
ejge-5478	164	29	collection	collection	NOUN
ejge-5478	164	30	efficiency	efficiency	NOUN
ejge-5478	164	31	,	,	PUNCT
ejge-5478	164	32	an	an	DET
ejge-5478	164	33	excess	excess	NOUN
ejge-5478	164	34	of	of	ADP
ejge-5478	164	35	human	human	ADJ
ejge-5478	164	36	capital	capital	NOUN
ejge-5478	164	37	can	can	AUX
ejge-5478	164	38	be	be	AUX
ejge-5478	164	39	generated	generate	VERB
ejge-5478	164	40	and	and	CCONJ
ejge-5478	164	41	allocated	allocate	VERB
ejge-5478	164	42	to	to	ADP
ejge-5478	164	43	the	the	DET
ejge-5478	164	44	management	management	NOUN
ejge-5478	164	45	of	of	ADP
ejge-5478	164	46	the	the	DET
ejge-5478	164	47	tax	tax	NOUN
ejge-5478	164	48	,	,	PUNCT
ejge-5478	164	49	which	which	PRON
ejge-5478	164	50	in	in	ADP
ejge-5478	164	51	turn	turn	NOUN
ejge-5478	164	52	may	may	AUX
ejge-5478	164	53	lead	lead	VERB
ejge-5478	164	54	to	to	ADP
ejge-5478	164	55	redundancies	redundancy	NOUN
ejge-5478	164	56	,	,	PUNCT
ejge-5478	164	57	either	either	CCONJ
ejge-5478	164	58	in	in	ADP
ejge-5478	164	59	the	the	DET
ejge-5478	164	60	tax	tax	NOUN
ejge-5478	164	61	and	and	CCONJ
ejge-5478	164	62	customs	custom	NOUN
ejge-5478	164	63	authority	authority	NOUN
ejge-5478	164	64	,	,	PUNCT
ejge-5478	164	65	or	or	CCONJ
ejge-5478	164	66	in	in	ADP
ejge-5478	164	67	taxable	taxable	ADJ
ejge-5478	164	68	persons	person	NOUN
ejge-5478	164	69	.	.	PUNCT
ejge-5478	165	1	however	however	ADV
ejge-5478	165	2	,	,	PUNCT
ejge-5478	165	3	the	the	DET
ejge-5478	165	4	major	major	ADJ
ejge-5478	165	5	drawback	drawback	NOUN
ejge-5478	165	6	pointed	point	VERB
ejge-5478	165	7	out	out	ADP
ejge-5478	165	8	to	to	ADP
ejge-5478	165	9	this	this	DET
ejge-5478	165	10	model	model	NOUN
ejge-5478	165	11	of	of	ADP
ejge-5478	165	12	indirect	indirect	ADJ
ejge-5478	165	13	taxation	taxation	NOUN
ejge-5478	165	14	on	on	ADP
ejge-5478	165	15	consumption	consumption	NOUN
ejge-5478	165	16	is	be	AUX
ejge-5478	165	17	related	relate	VERB
ejge-5478	165	18	to	to	ADP
ejge-5478	165	19	the	the	DET
ejge-5478	165	20	social	social	ADJ
ejge-5478	165	21	impact	impact	NOUN
ejge-5478	165	22	of	of	ADP
ejge-5478	165	23	the	the	DET
ejge-5478	165	24	measure	measure	NOUN
ejge-5478	165	25	.	.	PUNCT
ejge-5478	166	1	indeed	indeed	ADV
ejge-5478	166	2	,	,	PUNCT
ejge-5478	166	3	the	the	DET
ejge-5478	166	4	tax	tax	NOUN
ejge-5478	166	5	systems	system	NOUN
ejge-5478	166	6	have	have	AUX
ejge-5478	166	7	been	be	AUX
ejge-5478	166	8	called	call	VERB
ejge-5478	166	9	for	for	ADP
ejge-5478	166	10	redistributive	redistributive	ADJ
ejge-5478	166	11	role	role	NOUN
ejge-5478	166	12	,	,	PUNCT
ejge-5478	166	13	variable	variable	NOUN
ejge-5478	166	14	and	and	CCONJ
ejge-5478	166	15	often	often	ADV
ejge-5478	166	16	postponed	postpone	VERB
ejge-5478	166	17	role	role	NOUN
ejge-5478	166	18	,	,	PUNCT
ejge-5478	166	19	especially	especially	ADV
ejge-5478	166	20	in	in	ADP
ejge-5478	166	21	times	time	NOUN
ejge-5478	166	22	of	of	ADP
ejge-5478	166	23	financial	financial	ADJ
ejge-5478	166	24	crisis	crisis	NOUN
ejge-5478	166	25	.	.	PUNCT
ejge-5478	167	1	the	the	DET
ejge-5478	167	2	amendment	amendment	NOUN
ejge-5478	167	3	or	or	CCONJ
ejge-5478	167	4	repeal	repeal	NOUN
ejge-5478	167	5	of	of	ADP
ejge-5478	167	6	reduced	reduced	ADJ
ejge-5478	167	7	and	and	CCONJ
ejge-5478	167	8	intermediate	intermediate	ADJ
ejge-5478	167	9	vat	vat	NOUN
ejge-5478	167	10	rates	rate	NOUN
ejge-5478	167	11	leads	lead	VERB
ejge-5478	167	12	to	to	ADP
ejge-5478	167	13	greater	great	ADJ
ejge-5478	167	14	inequality	inequality	NOUN
ejge-5478	167	15	in	in	ADP
ejge-5478	167	16	the	the	DET
ejge-5478	167	17	burden	burden	NOUN
ejge-5478	167	18	of	of	ADP
ejge-5478	167	19	tax	tax	NOUN
ejge-5478	167	20	on	on	ADP
ejge-5478	167	21	lower	low	ADJ
ejge-5478	167	22	-	-	PUNCT
ejge-5478	167	23	income	income	NOUN
ejge-5478	167	24	classes	class	NOUN
ejge-5478	167	25	,	,	PUNCT
ejge-5478	167	26	as	as	SCONJ
ejge-5478	167	27	they	they	PRON
ejge-5478	167	28	spend	spend	VERB
ejge-5478	167	29	a	a	DET
ejge-5478	167	30	proportionately	proportionately	ADV
ejge-5478	167	31	larger	large	ADJ
ejge-5478	167	32	slice	slice	NOUN
ejge-5478	167	33	of	of	ADP
ejge-5478	167	34	their	their	PRON
ejge-5478	167	35	income	income	NOUN
ejge-5478	167	36	on	on	ADP
ejge-5478	167	37	essentials	essential	NOUN
ejge-5478	167	38	goods	good	NOUN
ejge-5478	167	39	.	.	PUNCT
ejge-5478	168	1	nevertheless	nevertheless	ADV
ejge-5478	168	2	,	,	PUNCT
ejge-5478	168	3	the	the	DET
ejge-5478	168	4	genesis	genesis	NOUN
ejge-5478	168	5	of	of	ADP
ejge-5478	168	6	the	the	DET
ejge-5478	168	7	single	single	ADJ
ejge-5478	168	8	rate	rate	NOUN
ejge-5478	168	9	of	of	ADP
ejge-5478	168	10	consumption	consumption	NOUN
ejge-5478	168	11	model	model	NOUN
ejge-5478	168	12	overlooks	overlook	VERB
ejge-5478	168	13	the	the	DET
ejge-5478	168	14	social	social	ADJ
ejge-5478	168	15	problems	problem	NOUN
ejge-5478	168	16	.	.	PUNCT
ejge-5478	169	1	vat	vat	NOUN
ejge-5478	169	2	is	be	AUX
ejge-5478	169	3	,	,	PUNCT
ejge-5478	169	4	in	in	ADP
ejge-5478	169	5	a	a	DET
ejge-5478	169	6	way	way	NOUN
ejge-5478	169	7	,	,	PUNCT
ejge-5478	169	8	unrelated	unrelated	ADJ
ejge-5478	169	9	to	to	ADP
ejge-5478	169	10	that	that	DET
ejge-5478	169	11	phenomenon	phenomenon	NOUN
ejge-5478	169	12	,	,	PUNCT
ejge-5478	169	13	because	because	SCONJ
ejge-5478	169	14	it	it	PRON
ejge-5478	169	15	taxes	tax	VERB
ejge-5478	169	16	the	the	DET
ejge-5478	169	17	manifestations	manifestation	NOUN
ejge-5478	169	18	of	of	ADP
ejge-5478	169	19	wealth	wealth	NOUN
ejge-5478	169	20	through	through	ADP
ejge-5478	169	21	the	the	DET
ejge-5478	169	22	consumption	consumption	NOUN
ejge-5478	169	23	,	,	PUNCT
ejge-5478	169	24	regardless	regardless	ADV
ejge-5478	169	25	of	of	ADP
ejge-5478	169	26	the	the	DET
ejge-5478	169	27	economic	economic	ADJ
ejge-5478	169	28	capacity	capacity	NOUN
ejge-5478	169	29	of	of	ADP
ejge-5478	169	30	the	the	DET
ejge-5478	169	31	consumer	consumer	NOUN
ejge-5478	169	32	.	.	PUNCT
ejge-5478	170	1	the	the	DET
ejge-5478	170	2	social	social	ADJ
ejge-5478	170	3	costs	cost	NOUN
ejge-5478	170	4	may	may	AUX
ejge-5478	170	5	be	be	AUX
ejge-5478	170	6	compensated	compensate	VERB
ejge-5478	170	7	with	with	ADP
ejge-5478	170	8	corrective	corrective	ADJ
ejge-5478	170	9	measures	measure	NOUN
ejge-5478	170	10	from	from	ADP
ejge-5478	170	11	the	the	DET
ejge-5478	170	12	regressive	regressive	ADJ
ejge-5478	170	13	effects	effect	NOUN
ejge-5478	170	14	of	of	ADP
ejge-5478	170	15	consumption	consumption	NOUN
ejge-5478	170	16	taxation	taxation	NOUN
ejge-5478	170	17	on	on	ADP
ejge-5478	170	18	the	the	DET
ejge-5478	170	19	irs	irs	PROPN
ejge-5478	170	20	.	.	PUNCT
ejge-5478	171	1	therefore	therefore	ADV
ejge-5478	171	2	,	,	PUNCT
ejge-5478	171	3	while	while	SCONJ
ejge-5478	171	4	these	these	DET
ejge-5478	171	5	income	income	NOUN
ejge-5478	171	6	inequalities	inequality	NOUN
ejge-5478	171	7	between	between	ADP
ejge-5478	171	8	individuals	individual	NOUN
ejge-5478	171	9	are	be	AUX
ejge-5478	171	10	understandable	understandable	ADJ
ejge-5478	171	11	,	,	PUNCT
ejge-5478	171	12	they	they	PRON
ejge-5478	171	13	must	must	AUX
ejge-5478	171	14	be	be	AUX
ejge-5478	171	15	addressed	address	VERB
ejge-5478	171	16	through	through	ADP
ejge-5478	171	17	social	social	ADJ
ejge-5478	171	18	policies	policy	NOUN
ejge-5478	171	19	or	or	CCONJ
ejge-5478	171	20	within	within	ADP
ejge-5478	171	21	the	the	DET
ejge-5478	171	22	scope	scope	NOUN
ejge-5478	171	23	of	of	ADP
ejge-5478	171	24	the	the	DET
ejge-5478	171	25	individual	individual	ADJ
ejge-5478	171	26	income	income	NOUN
ejge-5478	171	27	tax	tax	NOUN
ejge-5478	171	28	and	and	CCONJ
ejge-5478	171	29	not	not	PART
ejge-5478	171	30	necessarily	necessarily	ADV
ejge-5478	171	31	within	within	ADP
ejge-5478	171	32	the	the	DET
ejge-5478	171	33	scope	scope	NOUN
ejge-5478	171	34	of	of	ADP
ejge-5478	171	35	vat	vat	NOUN
ejge-5478	171	36	.	.	PUNCT
ejge-5478	172	1	the	the	DET
ejge-5478	172	2	economist	economist	PROPN
ejge-5478	172	3	arthur	arthur	PROPN
ejge-5478	172	4	laffer	laffer	PROPN
ejge-5478	172	5	conceived	conceive	VERB
ejge-5478	172	6	in	in	ADP
ejge-5478	172	7	1974	1974	NUM
ejge-5478	172	8	,	,	PUNCT
ejge-5478	172	9	a	a	DET
ejge-5478	172	10	curve	curve	NOUN
ejge-5478	172	11	to	to	PART
ejge-5478	172	12	explain	explain	VERB
ejge-5478	172	13	the	the	DET
ejge-5478	172	14	elasticity	elasticity	NOUN
ejge-5478	172	15	of	of	ADP
ejge-5478	172	16	tax	tax	NOUN
ejge-5478	172	17	revenue	revenue	NOUN
ejge-5478	172	18	,	,	PUNCT
ejge-5478	172	19	and	and	CCONJ
ejge-5478	172	20	how	how	SCONJ
ejge-5478	172	21	tax	tax	NOUN
ejge-5478	172	22	rates	rate	NOUN
ejge-5478	172	23	influence	influence	VERB
ejge-5478	172	24	the	the	DET
ejge-5478	172	25	amount	amount	NOUN
ejge-5478	172	26	of	of	ADP
ejge-5478	172	27	revenue	revenue	NOUN
ejge-5478	172	28	.	.	PUNCT
ejge-5478	173	1	according	accord	VERB
ejge-5478	173	2	to	to	ADP
ejge-5478	173	3	the	the	DET
ejge-5478	173	4	author	author	NOUN
ejge-5478	173	5	,	,	PUNCT
ejge-5478	173	6	when	when	SCONJ
ejge-5478	173	7	the	the	DET
ejge-5478	173	8	tax	tax	NOUN
ejge-5478	173	9	rate	rate	NOUN
ejge-5478	173	10	is	be	AUX
ejge-5478	173	11	too	too	ADV
ejge-5478	173	12	high	high	ADJ
ejge-5478	173	13	,	,	PUNCT
ejge-5478	173	14	a	a	DET
ejge-5478	173	15	decrease	decrease	NOUN
ejge-5478	173	16	in	in	ADP
ejge-5478	173	17	the	the	DET
ejge-5478	173	18	rate	rate	NOUN
ejge-5478	173	19	leads	lead	VERB
ejge-5478	173	20	to	to	ADP
ejge-5478	173	21	an	an	DET
ejge-5478	173	22	increase	increase	NOUN
ejge-5478	173	23	in	in	ADP
ejge-5478	173	24	tax	tax	NOUN
ejge-5478	173	25	collection	collection	NOUN
ejge-5478	173	26	.	.	PUNCT
ejge-5478	174	1	the	the	DET
ejge-5478	174	2	curve	curve	NOUN
ejge-5478	174	3	thereby	thereby	ADV
ejge-5478	174	4	demonstrated	demonstrate	VERB
ejge-5478	174	5	how	how	SCONJ
ejge-5478	174	6	tax	tax	NOUN
ejge-5478	174	7	revenue	revenue	NOUN
ejge-5478	174	8	values	value	NOUN
ejge-5478	174	9	progress	progress	VERB
ejge-5478	174	10	as	as	SCONJ
ejge-5478	174	11	the	the	DET
ejge-5478	174	12	state	state	NOUN
ejge-5478	174	13	raises	raise	VERB
ejge-5478	174	14	the	the	DET
ejge-5478	174	15	rate	rate	NOUN
ejge-5478	174	16	,	,	PUNCT
ejge-5478	174	17	independently	independently	ADV
ejge-5478	174	18	of	of	ADP
ejge-5478	174	19	the	the	DET
ejge-5478	174	20	type	type	NOUN
ejge-5478	174	21	of	of	ADP
ejge-5478	174	22	tax	tax	NOUN
ejge-5478	174	23	(	(	PUNCT
ejge-5478	174	24	carvalho	carvalho	NOUN
ejge-5478	174	25	,	,	PUNCT
ejge-5478	174	26	2005	2005	NUM
ejge-5478	174	27	)	)	PUNCT
ejge-5478	174	28	.	.	PUNCT
ejge-5478	175	1	according	accord	VERB
ejge-5478	175	2	to	to	ADP
ejge-5478	175	3	laffer	laffer	VERB
ejge-5478	175	4	,	,	PUNCT
ejge-5478	175	5	when	when	SCONJ
ejge-5478	175	6	the	the	DET
ejge-5478	175	7	tax	tax	NOUN
ejge-5478	175	8	onus	onus	NOUN
ejge-5478	175	9	is	be	AUX
ejge-5478	175	10	low	low	ADJ
ejge-5478	175	11	,	,	PUNCT
ejge-5478	175	12	the	the	DET
ejge-5478	175	13	ratio	ratio	NOUN
ejge-5478	175	14	between	between	ADP
ejge-5478	175	15	the	the	DET
ejge-5478	175	16	tax	tax	NOUN
ejge-5478	175	17	and	and	CCONJ
ejge-5478	175	18	the	the	DET
ejge-5478	175	19	tax	tax	NOUN
ejge-5478	175	20	revenue	revenue	NOUN
ejge-5478	175	21	is	be	AUX
ejge-5478	175	22	direct	direct	ADJ
ejge-5478	175	23	,	,	PUNCT
ejge-5478	175	24	i.e.	i.e.	X
ejge-5478	175	25	each	each	DET
ejge-5478	175	26	additional	additional	ADJ
ejge-5478	175	27	unit	unit	NOUN
ejge-5478	175	28	of	of	ADP
ejge-5478	175	29	percentage	percentage	NOUN
ejge-5478	175	30	increase	increase	NOUN
ejge-5478	175	31	in	in	ADP
ejge-5478	175	32	tax	tax	NOUN
ejge-5478	175	33	burden	burden	NOUN
ejge-5478	175	34	will	will	AUX
ejge-5478	175	35	provide	provide	VERB
ejge-5478	175	36	a	a	DET
ejge-5478	175	37	rise	rise	NOUN
ejge-5478	175	38	in	in	ADP
ejge-5478	175	39	total	total	ADJ
ejge-5478	175	40	tax	tax	NOUN
ejge-5478	175	41	revenue	revenue	NOUN
ejge-5478	175	42	.	.	PUNCT
ejge-5478	176	1	however	however	ADV
ejge-5478	176	2	,	,	PUNCT
ejge-5478	176	3	as	as	SCONJ
ejge-5478	176	4	successive	successive	ADJ
ejge-5478	176	5	increases	increase	NOUN
ejge-5478	176	6	r.	r.	PROPN
ejge-5478	176	7	de	de	PROPN
ejge-5478	176	8	moraes	moraes	PROPN
ejge-5478	176	9	e	e	PROPN
ejge-5478	176	10	soares	soar	VERB
ejge-5478	176	11	et	et	PROPN
ejge-5478	176	12	al	al	PROPN
ejge-5478	176	13	.	.	PUNCT
ejge-5478	176	14	/	/	SYM
ejge-5478	176	15	european	european	PROPN
ejge-5478	176	16	journal	journal	PROPN
ejge-5478	176	17	of	of	ADP
ejge-5478	176	18	government	government	NOUN
ejge-5478	176	19	and	and	CCONJ
ejge-5478	176	20	economics	economic	NOUN
ejge-5478	176	21	8(2	8(2	NUM
ejge-5478	176	22	)	)	PUNCT
ejge-5478	176	23	,	,	PUNCT
ejge-5478	176	24	december	december	PROPN
ejge-5478	176	25	2019	2019	NUM
ejge-5478	176	26	,	,	PUNCT
ejge-5478	176	27	145	145	NUM
ejge-5478	176	28	-	-	SYM
ejge-5478	176	29	160	160	NUM
ejge-5478	176	30	155	155	NUM
ejge-5478	176	31	in	in	ADP
ejge-5478	176	32	the	the	DET
ejge-5478	176	33	rate	rate	NOUN
ejge-5478	176	34	occur	occur	VERB
ejge-5478	176	35	,	,	PUNCT
ejge-5478	176	36	it	it	PRON
ejge-5478	176	37	will	will	AUX
ejge-5478	176	38	increasingly	increasingly	ADV
ejge-5478	176	39	approach	approach	VERB
ejge-5478	176	40	the	the	DET
ejge-5478	176	41	maximum	maximum	ADJ
ejge-5478	176	42	point	point	NOUN
ejge-5478	176	43	of	of	ADP
ejge-5478	176	44	tax	tax	NOUN
ejge-5478	176	45	collection	collection	NOUN
ejge-5478	176	46	and	and	CCONJ
ejge-5478	176	47	the	the	DET
ejge-5478	176	48	curve	curve	NOUN
ejge-5478	176	49	undergoes	undergoe	NOUN
ejge-5478	176	50	circumflexion	circumflexion	NOUN
ejge-5478	176	51	.	.	PUNCT
ejge-5478	177	1	if	if	SCONJ
ejge-5478	177	2	the	the	DET
ejge-5478	177	3	tax	tax	NOUN
ejge-5478	177	4	continues	continue	VERB
ejge-5478	177	5	to	to	PART
ejge-5478	177	6	rise	rise	VERB
ejge-5478	177	7	,	,	PUNCT
ejge-5478	177	8	there	there	PRON
ejge-5478	177	9	is	be	VERB
ejge-5478	177	10	a	a	DET
ejge-5478	177	11	reversal	reversal	NOUN
ejge-5478	177	12	in	in	ADP
ejge-5478	177	13	the	the	DET
ejge-5478	177	14	evolution	evolution	NOUN
ejge-5478	177	15	of	of	ADP
ejge-5478	177	16	revenue	revenue	NOUN
ejge-5478	177	17	for	for	ADP
ejge-5478	177	18	each	each	DET
ejge-5478	177	19	additional	additional	ADJ
ejge-5478	177	20	unit	unit	NOUN
ejge-5478	177	21	of	of	ADP
ejge-5478	177	22	rate	rate	NOUN
ejge-5478	177	23	increase	increase	NOUN
ejge-5478	177	24	.	.	PUNCT
ejge-5478	178	1	laffer	laffer	NOUN
ejge-5478	178	2	defends	defend	VERB
ejge-5478	178	3	that	that	SCONJ
ejge-5478	178	4	the	the	DET
ejge-5478	178	5	phenomenon	phenomenon	NOUN
ejge-5478	178	6	of	of	ADP
ejge-5478	178	7	curve	curve	NOUN
ejge-5478	178	8	inflexion	inflexion	NOUN
ejge-5478	178	9	has	have	AUX
ejge-5478	178	10	as	as	ADP
ejge-5478	178	11	cause	cause	VERB
ejge-5478	178	12	the	the	DET
ejge-5478	178	13	fact	fact	NOUN
ejge-5478	178	14	that	that	SCONJ
ejge-5478	178	15	high	high	ADJ
ejge-5478	178	16	tax	tax	NOUN
ejge-5478	178	17	rates	rate	NOUN
ejge-5478	178	18	result	result	VERB
ejge-5478	178	19	in	in	ADP
ejge-5478	178	20	tax	tax	NOUN
ejge-5478	178	21	evasion	evasion	NOUN
ejge-5478	178	22	behaviour	behaviour	NOUN
ejge-5478	178	23	and	and	CCONJ
ejge-5478	178	24	incentive	incentive	NOUN
ejge-5478	178	25	to	to	ADP
ejge-5478	178	26	parallel	parallel	ADJ
ejge-5478	178	27	economies	economy	NOUN
ejge-5478	178	28	,	,	PUNCT
ejge-5478	178	29	which	which	PRON
ejge-5478	178	30	causes	cause	VERB
ejge-5478	178	31	successive	successive	ADJ
ejge-5478	178	32	increments	increment	NOUN
ejge-5478	178	33	of	of	ADP
ejge-5478	178	34	discouragement	discouragement	NOUN
ejge-5478	178	35	in	in	ADP
ejge-5478	178	36	the	the	DET
ejge-5478	178	37	formal	formal	ADJ
ejge-5478	178	38	economy	economy	NOUN
ejge-5478	178	39	,	,	PUNCT
ejge-5478	178	40	decreasing	decrease	VERB
ejge-5478	178	41	in	in	ADP
ejge-5478	178	42	this	this	DET
ejge-5478	178	43	way	way	NOUN
ejge-5478	178	44	,	,	PUNCT
ejge-5478	178	45	the	the	DET
ejge-5478	178	46	base	base	NOUN
ejge-5478	178	47	of	of	ADP
ejge-5478	178	48	tax	tax	NOUN
ejge-5478	178	49	incidence	incidence	NOUN
ejge-5478	178	50	(	(	PUNCT
ejge-5478	178	51	lima	lima	NOUN
ejge-5478	178	52	et	et	PROPN
ejge-5478	178	53	al	al	PROPN
ejge-5478	178	54	.	.	PROPN
ejge-5478	178	55	,	,	PUNCT
ejge-5478	178	56	2006	2006	NUM
ejge-5478	178	57	)	)	PUNCT
ejge-5478	178	58	.	.	PUNCT
ejge-5478	179	1	for	for	ADP
ejge-5478	179	2	laffer	laffer	NOUN
ejge-5478	179	3	,	,	PUNCT
ejge-5478	179	4	the	the	DET
ejge-5478	179	5	main	main	ADJ
ejge-5478	179	6	objective	objective	NOUN
ejge-5478	179	7	of	of	ADP
ejge-5478	179	8	the	the	DET
ejge-5478	179	9	curve	curve	NOUN
ejge-5478	179	10	was	be	AUX
ejge-5478	179	11	to	to	PART
ejge-5478	179	12	incite	incite	VERB
ejge-5478	179	13	to	to	ADP
ejge-5478	179	14	a	a	DET
ejge-5478	179	15	"	"	PUNCT
ejge-5478	179	16	critical	critical	ADJ
ejge-5478	179	17	reflection	reflection	NOUN
ejge-5478	179	18	on	on	ADP
ejge-5478	179	19	distortions	distortion	NOUN
ejge-5478	179	20	and	and	CCONJ
ejge-5478	179	21	the	the	DET
ejge-5478	179	22	loss	loss	NOUN
ejge-5478	179	23	of	of	ADP
ejge-5478	179	24	incentives	incentive	NOUN
ejge-5478	179	25	that	that	SCONJ
ejge-5478	179	26	tax	tax	NOUN
ejge-5478	179	27	rates	rate	NOUN
ejge-5478	179	28	create	create	VERB
ejge-5478	179	29	in	in	ADP
ejge-5478	179	30	the	the	DET
ejge-5478	179	31	economy	economy	NOUN
ejge-5478	179	32	,	,	PUNCT
ejge-5478	179	33	and	and	CCONJ
ejge-5478	179	34	these	these	DET
ejge-5478	179	35	rates	rate	NOUN
ejge-5478	179	36	,	,	PUNCT
ejge-5478	179	37	as	as	SCONJ
ejge-5478	179	38	they	they	PRON
ejge-5478	179	39	are	be	AUX
ejge-5478	179	40	increased	increase	VERB
ejge-5478	179	41	,	,	PUNCT
ejge-5478	179	42	can	can	AUX
ejge-5478	179	43	reduce	reduce	VERB
ejge-5478	179	44	tax	tax	NOUN
ejge-5478	179	45	revenue	revenue	NOUN
ejge-5478	179	46	"	"	PUNCT
ejge-5478	179	47	(	(	PUNCT
ejge-5478	179	48	lima	lima	NOUN
ejge-5478	179	49	et	et	PROPN
ejge-5478	179	50	al	al	PROPN
ejge-5478	179	51	.	.	PROPN
ejge-5478	179	52	,	,	PUNCT
ejge-5478	179	53	2006	2006	NUM
ejge-5478	179	54	)	)	PUNCT
ejge-5478	179	55	the	the	DET
ejge-5478	179	56	curve	curve	NOUN
ejge-5478	179	57	has	have	AUX
ejge-5478	179	58	proved	prove	VERB
ejge-5478	179	59	the	the	DET
ejge-5478	179	60	existence	existence	NOUN
ejge-5478	179	61	of	of	ADP
ejge-5478	179	62	a	a	DET
ejge-5478	179	63	limit	limit	NOUN
ejge-5478	179	64	for	for	ADP
ejge-5478	179	65	the	the	DET
ejge-5478	179	66	collection	collection	NOUN
ejge-5478	179	67	of	of	ADP
ejge-5478	179	68	tax	tax	NOUN
ejge-5478	179	69	revenue	revenue	NOUN
ejge-5478	179	70	,	,	PUNCT
ejge-5478	179	71	also	also	ADV
ejge-5478	179	72	depict	depict	VERB
ejge-5478	179	73	,	,	PUNCT
ejge-5478	179	74	through	through	ADP
ejge-5478	179	75	a	a	DET
ejge-5478	179	76	simple	simple	ADJ
ejge-5478	179	77	design	design	NOUN
ejge-5478	179	78	chart	chart	NOUN
ejge-5478	179	79	,	,	PUNCT
ejge-5478	179	80	the	the	DET
ejge-5478	179	81	possible	possible	ADJ
ejge-5478	179	82	consequences	consequence	NOUN
ejge-5478	179	83	of	of	ADP
ejge-5478	179	84	fiscal	fiscal	ADJ
ejge-5478	179	85	policies	policy	NOUN
ejge-5478	179	86	on	on	ADP
ejge-5478	179	87	economic	economic	ADJ
ejge-5478	179	88	growth	growth	NOUN
ejge-5478	179	89	.	.	PUNCT
ejge-5478	180	1	the	the	DET
ejge-5478	180	2	high	high	ADJ
ejge-5478	180	3	levels	level	NOUN
ejge-5478	180	4	of	of	ADP
ejge-5478	180	5	tax	tax	NOUN
ejge-5478	180	6	on	on	ADP
ejge-5478	180	7	goods	good	NOUN
ejge-5478	180	8	and	and	CCONJ
ejge-5478	180	9	services	service	NOUN
ejge-5478	180	10	tend	tend	VERB
ejge-5478	180	11	to	to	PART
ejge-5478	180	12	discourage	discourage	VERB
ejge-5478	180	13	the	the	DET
ejge-5478	180	14	consumption	consumption	NOUN
ejge-5478	180	15	activity	activity	NOUN
ejge-5478	180	16	of	of	ADP
ejge-5478	180	17	economic	economic	ADJ
ejge-5478	180	18	agents	agent	NOUN
ejge-5478	180	19	,	,	PUNCT
ejge-5478	180	20	and	and	CCONJ
ejge-5478	180	21	the	the	DET
ejge-5478	180	22	impacts	impact	NOUN
ejge-5478	180	23	of	of	ADP
ejge-5478	180	24	changes	change	NOUN
ejge-5478	180	25	in	in	ADP
ejge-5478	180	26	rates	rate	NOUN
ejge-5478	180	27	on	on	ADP
ejge-5478	180	28	tax	tax	NOUN
ejge-5478	180	29	revenues	revenue	NOUN
ejge-5478	180	30	are	be	AUX
ejge-5478	180	31	strongly	strongly	ADV
ejge-5478	180	32	influenced	influence	VERB
ejge-5478	180	33	by	by	ADP
ejge-5478	180	34	the	the	DET
ejge-5478	180	35	effects	effect	NOUN
ejge-5478	180	36	of	of	ADP
ejge-5478	180	37	substitution	substitution	NOUN
ejge-5478	180	38	and	and	CCONJ
ejge-5478	180	39	income	income	NOUN
ejge-5478	180	40	,	,	PUNCT
ejge-5478	180	41	as	as	ADP
ejge-5478	180	42	a	a	DET
ejge-5478	180	43	result	result	NOUN
ejge-5478	180	44	in	in	ADP
ejge-5478	180	45	the	the	DET
ejge-5478	180	46	behavioural	behavioural	ADJ
ejge-5478	180	47	adaptation	adaptation	NOUN
ejge-5478	180	48	of	of	ADP
ejge-5478	180	49	the	the	DET
ejge-5478	180	50	subject	subject	NOUN
ejge-5478	180	51	to	to	ADP
ejge-5478	180	52	the	the	DET
ejge-5478	180	53	taxation	taxation	NOUN
ejge-5478	180	54	policies	policy	NOUN
ejge-5478	180	55	(	(	PUNCT
ejge-5478	180	56	nunes	nune	NOUN
ejge-5478	180	57	,	,	PUNCT
ejge-5478	180	58	2007	2007	NUM
ejge-5478	180	59	)	)	PUNCT
ejge-5478	180	60	.	.	PUNCT
ejge-5478	181	1	the	the	DET
ejge-5478	181	2	laffer	laffer	PROPN
ejge-5478	181	3	effect	effect	NOUN
ejge-5478	181	4	depends	depend	VERB
ejge-5478	181	5	on	on	ADP
ejge-5478	181	6	the	the	DET
ejge-5478	181	7	variation	variation	NOUN
ejge-5478	181	8	of	of	ADP
ejge-5478	181	9	the	the	DET
ejge-5478	181	10	taxable	taxable	ADJ
ejge-5478	181	11	income	income	NOUN
ejge-5478	181	12	declared	declare	VERB
ejge-5478	181	13	by	by	ADP
ejge-5478	181	14	the	the	DET
ejge-5478	181	15	taxpayers	taxpayer	NOUN
ejge-5478	181	16	and	and	CCONJ
ejge-5478	181	17	the	the	DET
ejge-5478	181	18	level	level	NOUN
ejge-5478	181	19	of	of	ADP
ejge-5478	181	20	the	the	DET
ejge-5478	181	21	tax	tax	NOUN
ejge-5478	181	22	rate	rate	NOUN
ejge-5478	181	23	,	,	PUNCT
ejge-5478	181	24	being	be	AUX
ejge-5478	181	25	that	that	SCONJ
ejge-5478	181	26	,	,	PUNCT
ejge-5478	181	27	as	as	ADP
ejge-5478	181	28	that	that	DET
ejge-5478	181	29	rate	rate	NOUN
ejge-5478	181	30	increases	increase	NOUN
ejge-5478	181	31	,	,	PUNCT
ejge-5478	181	32	individuals	individual	NOUN
ejge-5478	181	33	tend	tend	VERB
ejge-5478	181	34	to	to	PART
ejge-5478	181	35	substitute	substitute	VERB
ejge-5478	181	36	the	the	DET
ejge-5478	181	37	goods	good	NOUN
ejge-5478	181	38	and	and	CCONJ
ejge-5478	181	39	services	service	NOUN
ejge-5478	181	40	heavily	heavily	ADV
ejge-5478	181	41	taxed	tax	VERB
ejge-5478	181	42	with	with	ADP
ejge-5478	181	43	those	those	PRON
ejge-5478	181	44	which	which	DET
ejge-5478	181	45	taxation	taxation	NOUN
ejge-5478	181	46	is	be	AUX
ejge-5478	181	47	more	more	ADV
ejge-5478	181	48	favourable	favourable	ADJ
ejge-5478	181	49	(	(	PUNCT
ejge-5478	181	50	substitution	substitution	NOUN
ejge-5478	181	51	effect	effect	NOUN
ejge-5478	181	52	)	)	PUNCT
ejge-5478	181	53	.	.	PUNCT
ejge-5478	182	1	however	however	ADV
ejge-5478	182	2	,	,	PUNCT
ejge-5478	182	3	a	a	DET
ejge-5478	182	4	decrease	decrease	NOUN
ejge-5478	182	5	in	in	ADP
ejge-5478	182	6	disposable	disposable	ADJ
ejge-5478	182	7	income	income	NOUN
ejge-5478	182	8	will	will	AUX
ejge-5478	182	9	cause	cause	VERB
ejge-5478	182	10	an	an	DET
ejge-5478	182	11	increase	increase	NOUN
ejge-5478	182	12	in	in	ADP
ejge-5478	182	13	labour	labour	ADJ
ejge-5478	182	14	supply	supply	NOUN
ejge-5478	182	15	in	in	ADP
ejge-5478	182	16	the	the	DET
ejge-5478	182	17	subjects	subject	NOUN
ejge-5478	182	18	,	,	PUNCT
ejge-5478	182	19	in	in	ADP
ejge-5478	182	20	order	order	NOUN
ejge-5478	182	21	to	to	PART
ejge-5478	182	22	achieve	achieve	VERB
ejge-5478	182	23	their	their	PRON
ejge-5478	182	24	initial	initial	ADJ
ejge-5478	182	25	disposable	disposable	ADJ
ejge-5478	182	26	income	income	NOUN
ejge-5478	182	27	levels	level	NOUN
ejge-5478	182	28	(	(	PUNCT
ejge-5478	182	29	income	income	NOUN
ejge-5478	182	30	effect	effect	NOUN
ejge-5478	182	31	)	)	PUNCT
ejge-5478	182	32	.	.	PUNCT
ejge-5478	183	1	it	it	PRON
ejge-5478	183	2	should	should	AUX
ejge-5478	183	3	also	also	ADV
ejge-5478	183	4	take	take	VERB
ejge-5478	183	5	into	into	ADP
ejge-5478	183	6	consideration	consideration	NOUN
ejge-5478	183	7	that	that	SCONJ
ejge-5478	183	8	in	in	ADP
ejge-5478	183	9	laffer	laffer	NOUN
ejge-5478	183	10	's	's	PART
ejge-5478	183	11	effect	effect	NOUN
ejge-5478	183	12	the	the	DET
ejge-5478	183	13	impact	impact	NOUN
ejge-5478	183	14	of	of	ADP
ejge-5478	183	15	taxation	taxation	NOUN
ejge-5478	183	16	on	on	ADP
ejge-5478	183	17	consumer	consumer	NOUN
ejge-5478	183	18	choice	choice	NOUN
ejge-5478	183	19	is	be	AUX
ejge-5478	183	20	an	an	DET
ejge-5478	183	21	important	important	ADJ
ejge-5478	183	22	factor	factor	NOUN
ejge-5478	183	23	,	,	PUNCT
ejge-5478	183	24	because	because	SCONJ
ejge-5478	183	25	the	the	DET
ejge-5478	183	26	existence	existence	NOUN
ejge-5478	183	27	of	of	ADP
ejge-5478	183	28	worsening	worsen	VERB
ejge-5478	183	29	vat	vat	NOUN
ejge-5478	183	30	rates	rate	NOUN
ejge-5478	183	31	has	have	VERB
ejge-5478	183	32	direct	direct	ADJ
ejge-5478	183	33	consequences	consequence	NOUN
ejge-5478	183	34	not	not	PART
ejge-5478	183	35	only	only	ADV
ejge-5478	183	36	in	in	ADP
ejge-5478	183	37	the	the	DET
ejge-5478	183	38	short	short	ADJ
ejge-5478	183	39	term	term	NOUN
ejge-5478	183	40	but	but	CCONJ
ejge-5478	183	41	also	also	ADV
ejge-5478	183	42	in	in	ADP
ejge-5478	183	43	the	the	DET
ejge-5478	183	44	long	long	ADJ
ejge-5478	183	45	term	term	NOUN
ejge-5478	183	46	,	,	PUNCT
ejge-5478	183	47	mainly	mainly	ADV
ejge-5478	183	48	in	in	ADP
ejge-5478	183	49	the	the	DET
ejge-5478	183	50	reduction	reduction	NOUN
ejge-5478	183	51	of	of	ADP
ejge-5478	183	52	saving	saving	NOUN
ejge-5478	183	53	levels	level	NOUN
ejge-5478	183	54	.	.	PUNCT
ejge-5478	184	1	the	the	DET
ejge-5478	184	2	decline	decline	NOUN
ejge-5478	184	3	in	in	ADP
ejge-5478	184	4	savings	saving	NOUN
ejge-5478	184	5	will	will	AUX
ejge-5478	184	6	affect	affect	VERB
ejge-5478	184	7	the	the	DET
ejge-5478	184	8	available	available	ADJ
ejge-5478	184	9	income	income	NOUN
ejge-5478	184	10	of	of	ADP
ejge-5478	184	11	the	the	DET
ejge-5478	184	12	economy	economy	NOUN
ejge-5478	184	13	and	and	CCONJ
ejge-5478	184	14	,	,	PUNCT
ejge-5478	184	15	consequently	consequently	ADV
ejge-5478	184	16	,	,	PUNCT
ejge-5478	184	17	will	will	AUX
ejge-5478	184	18	have	have	VERB
ejge-5478	184	19	impacts	impact	NOUN
ejge-5478	184	20	on	on	ADP
ejge-5478	184	21	tax	tax	NOUN
ejge-5478	184	22	revenues	revenue	NOUN
ejge-5478	184	23	(	(	PUNCT
ejge-5478	184	24	nunes	nune	NOUN
ejge-5478	184	25	,	,	PUNCT
ejge-5478	184	26	2007	2007	NUM
ejge-5478	184	27	)	)	PUNCT
ejge-5478	184	28	.	.	PUNCT
ejge-5478	185	1	this	this	DET
ejge-5478	185	2	effect	effect	NOUN
ejge-5478	185	3	,	,	PUNCT
ejge-5478	185	4	however	however	ADV
ejge-5478	185	5	,	,	PUNCT
ejge-5478	185	6	is	be	AUX
ejge-5478	185	7	not	not	PART
ejge-5478	185	8	direct	direct	ADJ
ejge-5478	185	9	and	and	CCONJ
ejge-5478	185	10	immediate	immediate	ADJ
ejge-5478	185	11	,	,	PUNCT
ejge-5478	185	12	i.e.	i.e.	X
ejge-5478	185	13	it	it	PRON
ejge-5478	185	14	is	be	AUX
ejge-5478	185	15	not	not	PART
ejge-5478	185	16	enough	enough	ADJ
ejge-5478	185	17	to	to	PART
ejge-5478	185	18	reduce	reduce	VERB
ejge-5478	185	19	the	the	DET
ejge-5478	185	20	tax	tax	NOUN
ejge-5478	185	21	burden	burden	NOUN
ejge-5478	185	22	for	for	SCONJ
ejge-5478	185	23	revenue	revenue	NOUN
ejge-5478	185	24	to	to	PART
ejge-5478	185	25	increase	increase	VERB
ejge-5478	185	26	,	,	PUNCT
ejge-5478	185	27	and	and	CCONJ
ejge-5478	185	28	complementary	complementary	ADJ
ejge-5478	185	29	growth	growth	NOUN
ejge-5478	185	30	policies	policy	NOUN
ejge-5478	185	31	are	be	AUX
ejge-5478	185	32	also	also	ADV
ejge-5478	185	33	required	require	VERB
ejge-5478	185	34	,	,	PUNCT
ejge-5478	185	35	such	such	ADJ
ejge-5478	185	36	as	as	ADP
ejge-5478	185	37	stimulus	stimulus	NOUN
ejge-5478	185	38	to	to	ADP
ejge-5478	185	39	consumption	consumption	NOUN
ejge-5478	185	40	and	and	CCONJ
ejge-5478	185	41	labour	labour	NOUN
ejge-5478	185	42	.	.	PUNCT
ejge-5478	186	1	nevertheless	nevertheless	ADV
ejge-5478	186	2	,	,	PUNCT
ejge-5478	186	3	as	as	ADP
ejge-5478	186	4	a	a	DET
ejge-5478	186	5	study	study	NOUN
ejge-5478	186	6	tool	tool	NOUN
ejge-5478	186	7	and	and	CCONJ
ejge-5478	186	8	analysis	analysis	NOUN
ejge-5478	186	9	of	of	ADP
ejge-5478	186	10	the	the	DET
ejge-5478	186	11	evolution	evolution	NOUN
ejge-5478	186	12	of	of	ADP
ejge-5478	186	13	tax	tax	NOUN
ejge-5478	186	14	revenue	revenue	NOUN
ejge-5478	186	15	,	,	PUNCT
ejge-5478	186	16	the	the	DET
ejge-5478	186	17	laffer	laffer	NOUN
ejge-5478	186	18	curve	curve	NOUN
ejge-5478	186	19	is	be	AUX
ejge-5478	186	20	a	a	DET
ejge-5478	186	21	useful	useful	ADJ
ejge-5478	186	22	tool	tool	NOUN
ejge-5478	186	23	.	.	PUNCT
ejge-5478	187	1	as	as	SCONJ
ejge-5478	187	2	it	it	PRON
ejge-5478	187	3	is	be	AUX
ejge-5478	187	4	well	well	ADV
ejge-5478	187	5	known	know	VERB
ejge-5478	187	6	,	,	PUNCT
ejge-5478	187	7	the	the	DET
ejge-5478	187	8	laffer	laffer	NOUN
ejge-5478	187	9	curve	curve	NOUN
ejge-5478	187	10	presupposes	presuppose	VERB
ejge-5478	187	11	the	the	DET
ejge-5478	187	12	existence	existence	NOUN
ejge-5478	187	13	of	of	ADP
ejge-5478	187	14	an	an	DET
ejge-5478	187	15	inversion	inversion	NOUN
ejge-5478	187	16	point	point	NOUN
ejge-5478	187	17	,	,	PUNCT
ejge-5478	187	18	from	from	ADP
ejge-5478	187	19	which	which	PRON
ejge-5478	187	20	any	any	DET
ejge-5478	187	21	increase	increase	NOUN
ejge-5478	187	22	in	in	ADP
ejge-5478	187	23	the	the	DET
ejge-5478	187	24	tax	tax	NOUN
ejge-5478	187	25	rate	rate	NOUN
ejge-5478	187	26	by	by	ADP
ejge-5478	187	27	effect	effect	NOUN
ejge-5478	187	28	decrease	decrease	NOUN
ejge-5478	187	29	in	in	ADP
ejge-5478	187	30	revenue	revenue	NOUN
ejge-5478	187	31	:	:	PUNCT
ejge-5478	187	32	the	the	DET
ejge-5478	187	33	maximum	maximum	ADJ
ejge-5478	187	34	tax	tax	NOUN
ejge-5478	187	35	efficiency	efficiency	NOUN
ejge-5478	187	36	of	of	ADP
ejge-5478	187	37	the	the	DET
ejge-5478	187	38	tribute	tribute	NOUN
ejge-5478	187	39	.	.	PUNCT
ejge-5478	188	1	from	from	ADP
ejge-5478	188	2	this	this	DET
ejge-5478	188	3	point	point	NOUN
ejge-5478	188	4	,	,	PUNCT
ejge-5478	188	5	any	any	DET
ejge-5478	188	6	additional	additional	ADJ
ejge-5478	188	7	unit	unit	NOUN
ejge-5478	188	8	of	of	ADP
ejge-5478	188	9	rate	rate	NOUN
ejge-5478	188	10	increase	increase	NOUN
ejge-5478	188	11	causes	cause	VERB
ejge-5478	188	12	a	a	DET
ejge-5478	188	13	decrease	decrease	NOUN
ejge-5478	188	14	in	in	ADP
ejge-5478	188	15	total	total	ADJ
ejge-5478	188	16	revenue	revenue	NOUN
ejge-5478	188	17	.	.	PUNCT
ejge-5478	189	1	if	if	SCONJ
ejge-5478	189	2	the	the	DET
ejge-5478	189	3	marginal	marginal	ADJ
ejge-5478	189	4	rate	rate	NOUN
ejge-5478	189	5	is	be	AUX
ejge-5478	189	6	higher	high	ADJ
ejge-5478	189	7	than	than	ADP
ejge-5478	189	8	the	the	DET
ejge-5478	189	9	curve	curve	NOUN
ejge-5478	189	10	maximum	maximum	NOUN
ejge-5478	189	11	,	,	PUNCT
ejge-5478	189	12	there	there	PRON
ejge-5478	189	13	is	be	VERB
ejge-5478	189	14	inefficiency	inefficiency	NOUN
ejge-5478	189	15	in	in	ADP
ejge-5478	189	16	revenue	revenue	NOUN
ejge-5478	189	17	collection	collection	NOUN
ejge-5478	189	18	.	.	PUNCT
ejge-5478	190	1	the	the	DET
ejge-5478	190	2	way	way	NOUN
ejge-5478	190	3	to	to	PART
ejge-5478	190	4	turn	turn	VERB
ejge-5478	190	5	the	the	DET
ejge-5478	190	6	situation	situation	NOUN
ejge-5478	190	7	around	around	ADV
ejge-5478	190	8	,	,	PUNCT
ejge-5478	190	9	according	accord	VERB
ejge-5478	190	10	to	to	ADP
ejge-5478	190	11	laffer	laffer	NOUN
ejge-5478	190	12	,	,	PUNCT
ejge-5478	190	13	is	be	AUX
ejge-5478	190	14	to	to	PART
ejge-5478	190	15	reduce	reduce	VERB
ejge-5478	190	16	the	the	DET
ejge-5478	190	17	marginal	marginal	ADJ
ejge-5478	190	18	rate	rate	NOUN
ejge-5478	190	19	,	,	PUNCT
ejge-5478	190	20	in	in	ADP
ejge-5478	190	21	order	order	NOUN
ejge-5478	190	22	to	to	PART
ejge-5478	190	23	stimulate	stimulate	VERB
ejge-5478	190	24	labour	labour	NOUN
ejge-5478	190	25	supply	supply	NOUN
ejge-5478	190	26	and	and	CCONJ
ejge-5478	190	27	create	create	VERB
ejge-5478	190	28	an	an	DET
ejge-5478	190	29	increase	increase	NOUN
ejge-5478	190	30	in	in	ADP
ejge-5478	190	31	production	production	NOUN
ejge-5478	190	32	.	.	PUNCT
ejge-5478	191	1	on	on	ADP
ejge-5478	191	2	the	the	DET
ejge-5478	191	3	other	other	ADJ
ejge-5478	191	4	hand	hand	NOUN
ejge-5478	191	5	,	,	PUNCT
ejge-5478	191	6	if	if	SCONJ
ejge-5478	191	7	the	the	DET
ejge-5478	191	8	marginal	marginal	ADJ
ejge-5478	191	9	rate	rate	NOUN
ejge-5478	191	10	is	be	AUX
ejge-5478	191	11	inferior	inferior	ADJ
ejge-5478	191	12	to	to	ADP
ejge-5478	191	13	the	the	DET
ejge-5478	191	14	maximum	maximum	ADJ
ejge-5478	191	15	curve	curve	NOUN
ejge-5478	191	16	,	,	PUNCT
ejge-5478	191	17	there	there	PRON
ejge-5478	191	18	is	be	VERB
ejge-5478	191	19	also	also	ADV
ejge-5478	191	20	fiscal	fiscal	ADJ
ejge-5478	191	21	inefficiency	inefficiency	NOUN
ejge-5478	191	22	,	,	PUNCT
ejge-5478	191	23	in	in	ADP
ejge-5478	191	24	which	which	DET
ejge-5478	191	25	case	case	NOUN
ejge-5478	191	26	,	,	PUNCT
ejge-5478	191	27	can	can	AUX
ejge-5478	191	28	be	be	AUX
ejge-5478	191	29	enough	enough	ADJ
ejge-5478	191	30	to	to	PART
ejge-5478	191	31	increase	increase	VERB
ejge-5478	191	32	the	the	DET
ejge-5478	191	33	tax	tax	NOUN
ejge-5478	191	34	rate	rate	NOUN
ejge-5478	191	35	to	to	PART
ejge-5478	191	36	generate	generate	VERB
ejge-5478	191	37	an	an	DET
ejge-5478	191	38	increase	increase	NOUN
ejge-5478	191	39	in	in	ADP
ejge-5478	191	40	total	total	ADJ
ejge-5478	191	41	revenue	revenue	NOUN
ejge-5478	191	42	.	.	PUNCT
ejge-5478	192	1	it	it	PRON
ejge-5478	192	2	should	should	AUX
ejge-5478	192	3	be	be	AUX
ejge-5478	192	4	noted	note	VERB
ejge-5478	192	5	that	that	SCONJ
ejge-5478	192	6	for	for	ADP
ejge-5478	192	7	a	a	DET
ejge-5478	192	8	zero	zero	NUM
ejge-5478	192	9	rate	rate	NOUN
ejge-5478	192	10	the	the	DET
ejge-5478	192	11	state	state	NOUN
ejge-5478	192	12	obtains	obtain	VERB
ejge-5478	192	13	zero	zero	NUM
ejge-5478	192	14	revenue	revenue	NOUN
ejge-5478	192	15	,	,	PUNCT
ejge-5478	192	16	and	and	CCONJ
ejge-5478	192	17	at	at	ADP
ejge-5478	192	18	the	the	DET
ejge-5478	192	19	opposite	opposite	ADJ
ejge-5478	192	20	end	end	NOUN
ejge-5478	192	21	,	,	PUNCT
ejge-5478	192	22	where	where	SCONJ
ejge-5478	192	23	the	the	DET
ejge-5478	192	24	rate	rate	NOUN
ejge-5478	192	25	is	be	AUX
ejge-5478	192	26	100	100	NUM
ejge-5478	192	27	%	%	NOUN
ejge-5478	192	28	,	,	PUNCT
ejge-5478	192	29	revenue	revenue	NOUN
ejge-5478	192	30	is	be	AUX
ejge-5478	192	31	also	also	ADV
ejge-5478	192	32	zero	zero	NUM
ejge-5478	192	33	because	because	SCONJ
ejge-5478	192	34	individuals	individual	NOUN
ejge-5478	192	35	are	be	AUX
ejge-5478	192	36	not	not	PART
ejge-5478	192	37	willing	willing	ADJ
ejge-5478	192	38	to	to	PART
ejge-5478	192	39	purchase	purchase	VERB
ejge-5478	192	40	goods	good	NOUN
ejge-5478	192	41	or	or	CCONJ
ejge-5478	192	42	services	service	NOUN
ejge-5478	192	43	in	in	ADP
ejge-5478	192	44	which	which	PRON
ejge-5478	192	45	the	the	DET
ejge-5478	192	46	value	value	NOUN
ejge-5478	192	47	of	of	ADP
ejge-5478	192	48	vat	vat	NOUN
ejge-5478	192	49	is	be	AUX
ejge-5478	192	50	equal	equal	ADJ
ejge-5478	192	51	to	to	ADP
ejge-5478	192	52	the	the	DET
ejge-5478	192	53	price	price	NOUN
ejge-5478	192	54	.	.	PUNCT
ejge-5478	193	1	note	note	VERB
ejge-5478	193	2	that	that	SCONJ
ejge-5478	193	3	when	when	SCONJ
ejge-5478	193	4	r.	r.	PROPN
ejge-5478	193	5	de	de	PROPN
ejge-5478	193	6	moraes	moraes	PROPN
ejge-5478	193	7	e	e	PROPN
ejge-5478	193	8	soares	soar	VERB
ejge-5478	193	9	et	et	PROPN
ejge-5478	193	10	al	al	PROPN
ejge-5478	193	11	.	.	PUNCT
ejge-5478	193	12	/	/	SYM
ejge-5478	193	13	european	european	PROPN
ejge-5478	193	14	journal	journal	PROPN
ejge-5478	193	15	of	of	ADP
ejge-5478	193	16	government	government	NOUN
ejge-5478	193	17	and	and	CCONJ
ejge-5478	193	18	economics	economic	NOUN
ejge-5478	193	19	8(2	8(2	NUM
ejge-5478	193	20	)	)	PUNCT
ejge-5478	193	21	,	,	PUNCT
ejge-5478	193	22	december	december	PROPN
ejge-5478	193	23	2019	2019	NUM
ejge-5478	193	24	,	,	PUNCT
ejge-5478	193	25	145	145	NUM
ejge-5478	193	26	-	-	SYM
ejge-5478	193	27	160	160	NUM
ejge-5478	193	28	156	156	NUM
ejge-5478	193	29	rates	rate	NOUN
ejge-5478	193	30	are	be	AUX
ejge-5478	193	31	too	too	ADV
ejge-5478	193	32	high	high	ADJ
ejge-5478	193	33	,	,	PUNCT
ejge-5478	193	34	the	the	DET
ejge-5478	193	35	natural	natural	ADJ
ejge-5478	193	36	behaviour	behaviour	NOUN
ejge-5478	193	37	of	of	ADP
ejge-5478	193	38	individuals	individual	NOUN
ejge-5478	193	39	alters	alter	VERB
ejge-5478	193	40	in	in	ADP
ejge-5478	193	41	the	the	DET
ejge-5478	193	42	search	search	NOUN
ejge-5478	193	43	for	for	ADP
ejge-5478	193	44	informal	informal	ADJ
ejge-5478	193	45	markets	market	NOUN
ejge-5478	193	46	,	,	PUNCT
ejge-5478	193	47	since	since	SCONJ
ejge-5478	193	48	rates	rate	NOUN
ejge-5478	193	49	are	be	AUX
ejge-5478	193	50	the	the	DET
ejge-5478	193	51	discouraging	discouraging	ADJ
ejge-5478	193	52	element	element	NOUN
ejge-5478	193	53	of	of	ADP
ejge-5478	193	54	economic	economic	ADJ
ejge-5478	193	55	activity	activity	NOUN
ejge-5478	193	56	.	.	PUNCT
ejge-5478	194	1	therefore	therefore	ADV
ejge-5478	194	2	,	,	PUNCT
ejge-5478	194	3	beyond	beyond	ADP
ejge-5478	194	4	the	the	DET
ejge-5478	194	5	point	point	NOUN
ejge-5478	194	6	of	of	ADP
ejge-5478	194	7	fiscal	fiscal	ADJ
ejge-5478	194	8	efficiency	efficiency	NOUN
ejge-5478	194	9	,	,	PUNCT
ejge-5478	194	10	fiscal	fiscal	ADJ
ejge-5478	194	11	revenue	revenue	NOUN
ejge-5478	194	12	decreases	decrease	NOUN
ejge-5478	194	13	and	and	CCONJ
ejge-5478	194	14	,	,	PUNCT
ejge-5478	194	15	even	even	ADV
ejge-5478	194	16	if	if	SCONJ
ejge-5478	194	17	rates	rate	NOUN
ejge-5478	194	18	increase	increase	VERB
ejge-5478	194	19	,	,	PUNCT
ejge-5478	194	20	revenue	revenue	NOUN
ejge-5478	194	21	continues	continue	VERB
ejge-5478	194	22	to	to	PART
ejge-5478	194	23	decline	decline	VERB
ejge-5478	194	24	.	.	PUNCT
ejge-5478	195	1	at	at	ADP
ejge-5478	195	2	the	the	DET
ejge-5478	195	3	limit	limit	NOUN
ejge-5478	195	4	,	,	PUNCT
ejge-5478	195	5	when	when	SCONJ
ejge-5478	195	6	a	a	DET
ejge-5478	195	7	rate	rate	NOUN
ejge-5478	195	8	of	of	ADP
ejge-5478	195	9	100	100	NUM
ejge-5478	195	10	%	%	NOUN
ejge-5478	195	11	is	be	AUX
ejge-5478	195	12	applied	apply	VERB
ejge-5478	195	13	,	,	PUNCT
ejge-5478	195	14	economic	economic	ADJ
ejge-5478	195	15	activity	activity	NOUN
ejge-5478	195	16	ceases	cease	VERB
ejge-5478	195	17	to	to	PART
ejge-5478	195	18	generate	generate	VERB
ejge-5478	195	19	revenue	revenue	NOUN
ejge-5478	195	20	due	due	ADP
ejge-5478	195	21	to	to	ADP
ejge-5478	195	22	the	the	DET
ejge-5478	195	23	fact	fact	NOUN
ejge-5478	195	24	that	that	SCONJ
ejge-5478	195	25	producers	producer	NOUN
ejge-5478	195	26	are	be	AUX
ejge-5478	195	27	unable	unable	ADJ
ejge-5478	195	28	to	to	PART
ejge-5478	195	29	dispose	dispose	VERB
ejge-5478	195	30	of	of	ADP
ejge-5478	195	31	their	their	PRON
ejge-5478	195	32	goods	good	NOUN
ejge-5478	195	33	and	and	CCONJ
ejge-5478	195	34	services	service	NOUN
ejge-5478	195	35	since	since	SCONJ
ejge-5478	195	36	consumers	consumer	NOUN
ejge-5478	195	37	are	be	AUX
ejge-5478	195	38	no	no	ADV
ejge-5478	195	39	longer	long	ADV
ejge-5478	195	40	willing	willing	ADJ
ejge-5478	195	41	to	to	PART
ejge-5478	195	42	buy	buy	VERB
ejge-5478	195	43	those	those	DET
ejge-5478	195	44	goods	good	NOUN
ejge-5478	195	45	or	or	CCONJ
ejge-5478	195	46	services	service	NOUN
ejge-5478	195	47	,	,	PUNCT
ejge-5478	195	48	because	because	SCONJ
ejge-5478	195	49	they	they	PRON
ejge-5478	195	50	believe	believe	VERB
ejge-5478	195	51	the	the	DET
ejge-5478	195	52	final	final	ADJ
ejge-5478	195	53	price	price	NOUN
ejge-5478	195	54	of	of	ADP
ejge-5478	195	55	the	the	DET
ejge-5478	195	56	goods	good	NOUN
ejge-5478	195	57	too	too	ADV
ejge-5478	195	58	high	high	ADJ
ejge-5478	195	59	.	.	PUNCT
ejge-5478	196	1	in	in	ADP
ejge-5478	196	2	terms	term	NOUN
ejge-5478	196	3	of	of	ADP
ejge-5478	196	4	effectiveness	effectiveness	NOUN
ejge-5478	196	5	of	of	ADP
ejge-5478	196	6	the	the	DET
ejge-5478	196	7	proposed	propose	VERB
ejge-5478	196	8	models	model	NOUN
ejge-5478	196	9	,	,	PUNCT
ejge-5478	196	10	it	it	PRON
ejge-5478	196	11	is	be	AUX
ejge-5478	196	12	important	important	ADJ
ejge-5478	196	13	to	to	PART
ejge-5478	196	14	compare	compare	VERB
ejge-5478	196	15	their	their	PRON
ejge-5478	196	16	fiscal	fiscal	ADJ
ejge-5478	196	17	efficiency	efficiency	NOUN
ejge-5478	196	18	with	with	ADP
ejge-5478	196	19	the	the	DET
ejge-5478	196	20	tax	tax	NOUN
ejge-5478	196	21	efficiency	efficiency	NOUN
ejge-5478	196	22	of	of	ADP
ejge-5478	196	23	the	the	DET
ejge-5478	196	24	uniform	uniform	ADJ
ejge-5478	196	25	rate	rate	NOUN
ejge-5478	196	26	.	.	PUNCT
ejge-5478	197	1	figure	figure	NOUN
ejge-5478	197	2	2	2	NUM
ejge-5478	197	3	represents	represent	VERB
ejge-5478	197	4	the	the	DET
ejge-5478	197	5	annual	annual	ADJ
ejge-5478	197	6	vat	vat	NOUN
ejge-5478	197	7	revenue	revenue	NOUN
ejge-5478	197	8	values	value	NOUN
ejge-5478	197	9	of	of	ADP
ejge-5478	197	10	the	the	DET
ejge-5478	197	11	three	three	NUM
ejge-5478	197	12	models	model	NOUN
ejge-5478	197	13	.	.	PUNCT
ejge-5478	198	1	revenue	revenue	NOUN
ejge-5478	198	2	under	under	ADP
ejge-5478	198	3	the	the	DET
ejge-5478	198	4	differentiated	differentiate	VERB
ejge-5478	198	5	rate	rate	NOUN
ejge-5478	198	6	regime	regime	NOUN
ejge-5478	198	7	is	be	AUX
ejge-5478	198	8	real	real	ADJ
ejge-5478	198	9	and	and	CCONJ
ejge-5478	198	10	estimated	estimate	VERB
ejge-5478	198	11	for	for	ADP
ejge-5478	198	12	single	single	ADJ
ejge-5478	198	13	rate	rate	NOUN
ejge-5478	198	14	models	model	NOUN
ejge-5478	198	15	.	.	PUNCT
ejge-5478	199	1	the	the	DET
ejge-5478	199	2	laffer	laffer	PROPN
ejge-5478	199	3	curve	curve	NOUN
ejge-5478	199	4	constructed	construct	VERB
ejge-5478	199	5	from	from	ADP
ejge-5478	199	6	the	the	DET
ejge-5478	199	7	effective	effective	ADJ
ejge-5478	199	8	values	value	NOUN
ejge-5478	199	9	of	of	ADP
ejge-5478	199	10	vat	vat	NOUN
ejge-5478	199	11	revenue	revenue	NOUN
ejge-5478	199	12	in	in	ADP
ejge-5478	199	13	the	the	DET
ejge-5478	199	14	years	year	NOUN
ejge-5478	199	15	2000	2000	NUM
ejge-5478	199	16	to	to	ADP
ejge-5478	199	17	2017	2017	NUM
ejge-5478	199	18	shows	show	VERB
ejge-5478	199	19	its	its	PRON
ejge-5478	199	20	peak	peak	NOUN
ejge-5478	199	21	of	of	ADP
ejge-5478	199	22	maximum	maximum	ADJ
ejge-5478	199	23	efficiency	efficiency	NOUN
ejge-5478	199	24	in	in	ADP
ejge-5478	199	25	the	the	DET
ejge-5478	199	26	year	year	NOUN
ejge-5478	199	27	2017	2017	NUM
ejge-5478	199	28	.	.	PUNCT
ejge-5478	200	1	that	that	PRON
ejge-5478	200	2	is	be	AUX
ejge-5478	200	3	,	,	PUNCT
ejge-5478	200	4	the	the	DET
ejge-5478	200	5	year	year	NOUN
ejge-5478	200	6	2017	2017	NUM
ejge-5478	200	7	was	be	AUX
ejge-5478	200	8	the	the	DET
ejge-5478	200	9	year	year	NOUN
ejge-5478	200	10	in	in	ADP
ejge-5478	200	11	which	which	PRON
ejge-5478	200	12	the	the	DET
ejge-5478	200	13	current	current	ADJ
ejge-5478	200	14	model	model	NOUN
ejge-5478	200	15	was	be	AUX
ejge-5478	200	16	able	able	ADJ
ejge-5478	200	17	to	to	PART
ejge-5478	200	18	generate	generate	VERB
ejge-5478	200	19	a	a	DET
ejge-5478	200	20	greater	great	ADJ
ejge-5478	200	21	level	level	NOUN
ejge-5478	200	22	of	of	ADP
ejge-5478	200	23	tax	tax	NOUN
ejge-5478	200	24	revenue	revenue	NOUN
ejge-5478	200	25	.	.	PUNCT
ejge-5478	201	1	figure	figure	NOUN
ejge-5478	201	2	2	2	NUM
ejge-5478	201	3	reveals	reveal	VERB
ejge-5478	201	4	that	that	SCONJ
ejge-5478	201	5	2009	2009	NUM
ejge-5478	201	6	was	be	AUX
ejge-5478	201	7	the	the	DET
ejge-5478	201	8	worst	bad	ADJ
ejge-5478	201	9	year	year	NOUN
ejge-5478	201	10	for	for	ADP
ejge-5478	201	11	vat	vat	NOUN
ejge-5478	201	12	revenues	revenue	NOUN
ejge-5478	201	13	and	and	CCONJ
ejge-5478	201	14	that	that	SCONJ
ejge-5478	201	15	the	the	DET
ejge-5478	201	16	years	year	NOUN
ejge-5478	201	17	2012	2012	NUM
ejge-5478	201	18	and	and	CCONJ
ejge-5478	201	19	2013	2013	NUM
ejge-5478	201	20	are	be	AUX
ejge-5478	201	21	points	point	NOUN
ejge-5478	201	22	of	of	ADP
ejge-5478	201	23	fiscal	fiscal	ADJ
ejge-5478	201	24	inefficiency	inefficiency	NOUN
ejge-5478	201	25	because	because	SCONJ
ejge-5478	201	26	the	the	DET
ejge-5478	201	27	increase	increase	NOUN
ejge-5478	201	28	in	in	ADP
ejge-5478	201	29	the	the	DET
ejge-5478	201	30	tax	tax	NOUN
ejge-5478	201	31	rate	rate	NOUN
ejge-5478	201	32	generated	generate	VERB
ejge-5478	201	33	a	a	DET
ejge-5478	201	34	decrease	decrease	NOUN
ejge-5478	201	35	in	in	ADP
ejge-5478	201	36	total	total	ADJ
ejge-5478	201	37	revenue	revenue	NOUN
ejge-5478	201	38	.	.	PUNCT
ejge-5478	202	1	this	this	PRON
ejge-5478	202	2	means	mean	VERB
ejge-5478	202	3	that	that	SCONJ
ejge-5478	202	4	any	any	DET
ejge-5478	202	5	additional	additional	ADJ
ejge-5478	202	6	unit	unit	NOUN
ejge-5478	202	7	increase	increase	NOUN
ejge-5478	202	8	to	to	ADP
ejge-5478	202	9	the	the	DET
ejge-5478	202	10	tax	tax	NOUN
ejge-5478	202	11	rate	rate	NOUN
ejge-5478	202	12	will	will	AUX
ejge-5478	202	13	generate	generate	VERB
ejge-5478	202	14	revenue	revenue	NOUN
ejge-5478	202	15	losses	loss	NOUN
ejge-5478	202	16	for	for	ADP
ejge-5478	202	17	the	the	DET
ejge-5478	202	18	state	state	NOUN
ejge-5478	202	19	coffers	coffer	NOUN
ejge-5478	202	20	.	.	PUNCT
ejge-5478	203	1	figure	figure	NOUN
ejge-5478	203	2	2	2	NUM
ejge-5478	203	3	.	.	PUNCT
ejge-5478	203	4	laffer	laffer	NOUN
ejge-5478	203	5	curve	curve	NOUN
ejge-5478	203	6	for	for	ADP
ejge-5478	203	7	effective	effective	ADJ
ejge-5478	203	8	vat	vat	NOUN
ejge-5478	203	9	revenue	revenue	NOUN
ejge-5478	203	10	with	with	ADP
ejge-5478	203	11	differentiated	differentiated	ADJ
ejge-5478	203	12	rates	rate	NOUN
ejge-5478	203	13	and	and	CCONJ
ejge-5478	203	14	for	for	ADP
ejge-5478	203	15	estimated	estimate	VERB
ejge-5478	203	16	vat	vat	NOUN
ejge-5478	203	17	revenues	revenue	NOUN
ejge-5478	203	18	with	with	ADP
ejge-5478	203	19	single	single	ADJ
ejge-5478	203	20	rates	rate	NOUN
ejge-5478	203	21	of	of	ADP
ejge-5478	203	22	17	17	NUM
ejge-5478	203	23	%	%	NOUN
ejge-5478	203	24	and	and	CCONJ
ejge-5478	203	25	21	21	NUM
ejge-5478	203	26	%	%	NOUN
ejge-5478	203	27	(	(	PUNCT
ejge-5478	203	28	in	in	ADP
ejge-5478	203	29	m€	m€	NOUN
ejge-5478	203	30	)	)	PUNCT
ejge-5478	203	31	.	.	PUNCT
ejge-5478	204	1	source	source	NOUN
ejge-5478	204	2	:	:	PUNCT
ejge-5478	204	3	own	own	ADJ
ejge-5478	204	4	elaboration	elaboration	NOUN
ejge-5478	204	5	the	the	DET
ejge-5478	204	6	decrease	decrease	NOUN
ejge-5478	204	7	in	in	ADP
ejge-5478	204	8	revenue	revenue	NOUN
ejge-5478	204	9	by	by	ADP
ejge-5478	204	10	lowering	lower	VERB
ejge-5478	204	11	the	the	DET
ejge-5478	204	12	maximum	maximum	ADJ
ejge-5478	204	13	vat	vat	NOUN
ejge-5478	204	14	rate	rate	NOUN
ejge-5478	204	15	from	from	ADP
ejge-5478	204	16	21	21	NUM
ejge-5478	204	17	%	%	NOUN
ejge-5478	204	18	to	to	PART
ejge-5478	204	19	20	20	NUM
ejge-5478	204	20	%	%	NOUN
ejge-5478	204	21	in	in	ADP
ejge-5478	204	22	the	the	DET
ejge-5478	204	23	differentiated	differentiated	ADJ
ejge-5478	204	24	rate	rate	NOUN
ejge-5478	204	25	model	model	NOUN
ejge-5478	204	26	,	,	PUNCT
ejge-5478	204	27	in	in	ADP
ejge-5478	204	28	2009	2009	NUM
ejge-5478	204	29	,	,	PUNCT
ejge-5478	204	30	indicates	indicate	VERB
ejge-5478	204	31	that	that	SCONJ
ejge-5478	204	32	the	the	DET
ejge-5478	204	33	fiscal	fiscal	ADJ
ejge-5478	204	34	efficiency	efficiency	NOUN
ejge-5478	204	35	point	point	NOUN
ejge-5478	204	36	had	have	AUX
ejge-5478	204	37	not	not	PART
ejge-5478	204	38	yet	yet	ADV
ejge-5478	204	39	been	be	AUX
ejge-5478	204	40	reached	reach	VERB
ejge-5478	204	41	and	and	CCONJ
ejge-5478	204	42	the	the	DET
ejge-5478	204	43	reduction	reduction	NOUN
ejge-5478	204	44	was	be	AUX
ejge-5478	204	45	,	,	PUNCT
ejge-5478	204	46	in	in	ADP
ejge-5478	204	47	fact	fact	NOUN
ejge-5478	204	48	,	,	PUNCT
ejge-5478	204	49	counterproductive	counterproductive	ADJ
ejge-5478	204	50	to	to	ADP
ejge-5478	204	51	revenue	revenue	NOUN
ejge-5478	204	52	.	.	PUNCT
ejge-5478	205	1	in	in	ADP
ejge-5478	205	2	turn	turn	NOUN
ejge-5478	205	3	,	,	PUNCT
ejge-5478	205	4	the	the	DET
ejge-5478	205	5	laffer	laffer	NOUN
ejge-5478	205	6	curves	curve	VERB
ejge-5478	205	7	for	for	ADP
ejge-5478	205	8	estimated	estimate	VERB
ejge-5478	205	9	revenue	revenue	NOUN
ejge-5478	205	10	amounts	amount	NOUN
ejge-5478	205	11	at	at	ADP
ejge-5478	205	12	17	17	NUM
ejge-5478	205	13	%	%	NOUN
ejge-5478	205	14	and	and	CCONJ
ejge-5478	205	15	21	21	NUM
ejge-5478	205	16	%	%	NOUN
ejge-5478	205	17	suggest	suggest	VERB
ejge-5478	205	18	that	that	SCONJ
ejge-5478	205	19	the	the	DET
ejge-5478	205	20	peak	peak	NOUN
ejge-5478	205	21	of	of	ADP
ejge-5478	205	22	fiscal	fiscal	ADJ
ejge-5478	205	23	efficiency	efficiency	NOUN
ejge-5478	205	24	would	would	AUX
ejge-5478	205	25	be	be	AUX
ejge-5478	205	26	reached	reach	VERB
ejge-5478	205	27	in	in	ADP
ejge-5478	205	28	the	the	DET
ejge-5478	205	29	year	year	NOUN
ejge-5478	205	30	2008	2008	NUM
ejge-5478	205	31	.	.	PUNCT
ejge-5478	206	1	this	this	PRON
ejge-5478	206	2	means	mean	VERB
ejge-5478	206	3	that	that	SCONJ
ejge-5478	206	4	uniform	uniform	ADJ
ejge-5478	206	5	rates	rate	NOUN
ejge-5478	206	6	would	would	AUX
ejge-5478	206	7	have	have	AUX
ejge-5478	206	8	reached	reach	VERB
ejge-5478	206	9	their	their	PRON
ejge-5478	206	10	maximum	maximum	ADJ
ejge-5478	206	11	value	value	NOUN
ejge-5478	206	12	of	of	ADP
ejge-5478	206	13	revenue	revenue	NOUN
ejge-5478	206	14	three	three	NUM
ejge-5478	206	15	years	year	NOUN
ejge-5478	206	16	earlier	early	ADV
ejge-5478	206	17	than	than	ADP
ejge-5478	206	18	the	the	DET
ejge-5478	206	19	model	model	NOUN
ejge-5478	206	20	of	of	ADP
ejge-5478	206	21	differentiated	differentiated	ADJ
ejge-5478	206	22	rates	rate	NOUN
ejge-5478	206	23	.	.	PUNCT
ejge-5478	207	1	this	this	DET
ejge-5478	207	2	anticipation	anticipation	NOUN
ejge-5478	207	3	of	of	ADP
ejge-5478	207	4	three	three	NUM
ejge-5478	207	5	years	year	NOUN
ejge-5478	207	6	in	in	ADP
ejge-5478	207	7	achieving	achieve	VERB
ejge-5478	207	8	maximum	maximum	ADJ
ejge-5478	207	9	fiscal	fiscal	ADJ
ejge-5478	207	10	efficiency	efficiency	NOUN
ejge-5478	207	11	could	could	AUX
ejge-5478	207	12	have	have	AUX
ejge-5478	207	13	been	be	AUX
ejge-5478	207	14	decisive	decisive	ADJ
ejge-5478	207	15	for	for	ADP
ejge-5478	207	16	the	the	DET
ejge-5478	207	17	way	way	NOUN
ejge-5478	207	18	in	in	ADP
ejge-5478	207	19	which	which	PRON
ejge-5478	207	20	portugal	portugal	PROPN
ejge-5478	207	21	handled	handle	VERB
ejge-5478	207	22	the	the	DET
ejge-5478	207	23	economic	economic	ADJ
ejge-5478	207	24	and	and	CCONJ
ejge-5478	207	25	financial	financial	ADJ
ejge-5478	207	26	crisis	crisis	NOUN
ejge-5478	207	27	of	of	ADP
ejge-5478	207	28	recent	recent	ADJ
ejge-5478	207	29	years	year	NOUN
ejge-5478	207	30	.	.	PUNCT
ejge-5478	208	1	r.	r.	PROPN
ejge-5478	208	2	de	de	PROPN
ejge-5478	208	3	moraes	moraes	PROPN
ejge-5478	208	4	e	e	PROPN
ejge-5478	208	5	soares	soar	VERB
ejge-5478	208	6	et	et	PROPN
ejge-5478	208	7	al	al	PROPN
ejge-5478	208	8	.	.	PUNCT
ejge-5478	208	9	/	/	SYM
ejge-5478	208	10	european	european	PROPN
ejge-5478	208	11	journal	journal	PROPN
ejge-5478	208	12	of	of	ADP
ejge-5478	208	13	government	government	NOUN
ejge-5478	208	14	and	and	CCONJ
ejge-5478	208	15	economics	economic	NOUN
ejge-5478	208	16	8(2	8(2	NUM
ejge-5478	208	17	)	)	PUNCT
ejge-5478	208	18	,	,	PUNCT
ejge-5478	208	19	december	december	PROPN
ejge-5478	208	20	2019	2019	NUM
ejge-5478	208	21	,	,	PUNCT
ejge-5478	208	22	145	145	NUM
ejge-5478	208	23	-	-	SYM
ejge-5478	208	24	160	160	NUM
ejge-5478	208	25	157	157	NUM
ejge-5478	208	26	5	5	NUM
ejge-5478	208	27	.	.	PUNCT
ejge-5478	209	1	conclusions	conclusion	NOUN
ejge-5478	209	2	in	in	ADP
ejge-5478	209	3	the	the	DET
ejge-5478	209	4	empirical	empirical	ADJ
ejge-5478	209	5	part	part	NOUN
ejge-5478	209	6	of	of	ADP
ejge-5478	209	7	this	this	DET
ejge-5478	209	8	study	study	NOUN
ejge-5478	209	9	,	,	PUNCT
ejge-5478	209	10	we	we	PRON
ejge-5478	209	11	performed	perform	VERB
ejge-5478	209	12	tests	test	NOUN
ejge-5478	209	13	on	on	ADP
ejge-5478	209	14	the	the	DET
ejge-5478	209	15	general	general	ADJ
ejge-5478	209	16	tax	tax	NOUN
ejge-5478	209	17	model	model	NOUN
ejge-5478	209	18	on	on	ADP
ejge-5478	209	19	single	single	ADJ
ejge-5478	209	20	-	-	PUNCT
ejge-5478	209	21	rate	rate	NOUN
ejge-5478	209	22	consumption	consumption	NOUN
ejge-5478	209	23	,	,	PUNCT
ejge-5478	209	24	and	and	CCONJ
ejge-5478	209	25	simulated	simulated	ADJ
ejge-5478	209	26	hypotheses	hypothesis	NOUN
ejge-5478	209	27	were	be	AUX
ejge-5478	209	28	placed	place	VERB
ejge-5478	209	29	use	use	NOUN
ejge-5478	209	30	official	official	ADJ
ejge-5478	209	31	statistical	statistical	ADJ
ejge-5478	209	32	data	datum	NOUN
ejge-5478	209	33	,	,	PUNCT
ejge-5478	209	34	available	available	ADJ
ejge-5478	209	35	by	by	ADP
ejge-5478	209	36	the	the	DET
ejge-5478	209	37	tax	tax	NOUN
ejge-5478	209	38	and	and	CCONJ
ejge-5478	209	39	customs	custom	NOUN
ejge-5478	209	40	authority	authority	NOUN
ejge-5478	209	41	of	of	ADP
ejge-5478	209	42	portugal	portugal	PROPN
ejge-5478	209	43	,	,	PUNCT
ejge-5478	209	44	during	during	ADP
ejge-5478	209	45	the	the	DET
ejge-5478	209	46	analysed	analyse	VERB
ejge-5478	209	47	period	period	NOUN
ejge-5478	209	48	.	.	PUNCT
ejge-5478	210	1	the	the	DET
ejge-5478	210	2	importance	importance	NOUN
ejge-5478	210	3	of	of	ADP
ejge-5478	210	4	official	official	ADJ
ejge-5478	210	5	data	datum	NOUN
ejge-5478	210	6	for	for	ADP
ejge-5478	210	7	the	the	DET
ejge-5478	210	8	confirmation	confirmation	NOUN
ejge-5478	210	9	and/or	and/or	CCONJ
ejge-5478	210	10	refutation	refutation	NOUN
ejge-5478	210	11	of	of	ADP
ejge-5478	210	12	models	model	NOUN
ejge-5478	210	13	and	and	CCONJ
ejge-5478	210	14	hypotheses	hypothesis	NOUN
ejge-5478	210	15	have	have	AUX
ejge-5478	210	16	been	be	AUX
ejge-5478	210	17	demonstrated	demonstrate	VERB
ejge-5478	210	18	.	.	PUNCT
ejge-5478	211	1	the	the	DET
ejge-5478	211	2	proposal	proposal	NOUN
ejge-5478	211	3	to	to	PART
ejge-5478	211	4	adopt	adopt	VERB
ejge-5478	211	5	a	a	DET
ejge-5478	211	6	single	single	ADJ
ejge-5478	211	7	vat	vat	NOUN
ejge-5478	211	8	rate	rate	NOUN
ejge-5478	211	9	,	,	PUNCT
ejge-5478	211	10	with	with	ADP
ejge-5478	211	11	the	the	DET
ejge-5478	211	12	consequent	consequent	ADJ
ejge-5478	211	13	elimination	elimination	NOUN
ejge-5478	211	14	of	of	ADP
ejge-5478	211	15	reduced	reduced	ADJ
ejge-5478	211	16	and	and	CCONJ
ejge-5478	211	17	intermediate	intermediate	ADJ
ejge-5478	211	18	rates	rate	NOUN
ejge-5478	211	19	,	,	PUNCT
ejge-5478	211	20	constitutes	constitute	VERB
ejge-5478	211	21	an	an	DET
ejge-5478	211	22	important	important	ADJ
ejge-5478	211	23	transformation	transformation	NOUN
ejge-5478	211	24	of	of	ADP
ejge-5478	211	25	the	the	DET
ejge-5478	211	26	tax	tax	NOUN
ejge-5478	211	27	,	,	PUNCT
ejge-5478	211	28	generating	generate	VERB
ejge-5478	211	29	significant	significant	ADJ
ejge-5478	211	30	impacts	impact	NOUN
ejge-5478	211	31	on	on	ADP
ejge-5478	211	32	revenue	revenue	NOUN
ejge-5478	211	33	level	level	NOUN
ejge-5478	211	34	,	,	PUNCT
ejge-5478	211	35	consumption	consumption	NOUN
ejge-5478	211	36	and	and	CCONJ
ejge-5478	211	37	the	the	DET
ejge-5478	211	38	social	social	ADJ
ejge-5478	211	39	fabric	fabric	NOUN
ejge-5478	211	40	.	.	PUNCT
ejge-5478	212	1	this	this	DET
ejge-5478	212	2	hypothesis	hypothesis	NOUN
ejge-5478	212	3	is	be	AUX
ejge-5478	212	4	confirmed	confirm	VERB
ejge-5478	212	5	in	in	ADP
ejge-5478	212	6	several	several	ADJ
ejge-5478	212	7	scientific	scientific	ADJ
ejge-5478	212	8	studies	study	NOUN
ejge-5478	212	9	,	,	PUNCT
ejge-5478	212	10	referred	refer	VERB
ejge-5478	212	11	to	to	ADP
ejge-5478	212	12	in	in	ADP
ejge-5478	212	13	this	this	DET
ejge-5478	212	14	research	research	NOUN
ejge-5478	212	15	,	,	PUNCT
ejge-5478	212	16	as	as	ADP
ejge-5478	212	17	a	a	DET
ejge-5478	212	18	technically	technically	ADV
ejge-5478	212	19	possible	possible	ADJ
ejge-5478	212	20	solution	solution	NOUN
ejge-5478	212	21	,	,	PUNCT
ejge-5478	212	22	able	able	ADJ
ejge-5478	212	23	to	to	PART
ejge-5478	212	24	achieve	achieve	VERB
ejge-5478	212	25	further	further	ADJ
ejge-5478	212	26	efficiency	efficiency	NOUN
ejge-5478	212	27	gains	gain	NOUN
ejge-5478	212	28	in	in	ADP
ejge-5478	212	29	tax	tax	NOUN
ejge-5478	212	30	management	management	NOUN
ejge-5478	212	31	and	and	CCONJ
ejge-5478	212	32	from	from	ADP
ejge-5478	212	33	the	the	DET
ejge-5478	212	34	point	point	NOUN
ejge-5478	212	35	of	of	ADP
ejge-5478	212	36	view	view	NOUN
ejge-5478	212	37	of	of	ADP
ejge-5478	212	38	public	public	ADJ
ejge-5478	212	39	revenue	revenue	NOUN
ejge-5478	212	40	,	,	PUNCT
ejge-5478	212	41	necessary	necessary	ADJ
ejge-5478	212	42	for	for	ADP
ejge-5478	212	43	public	public	ADJ
ejge-5478	212	44	policy	policy	NOUN
ejge-5478	212	45	financing	financing	NOUN
ejge-5478	212	46	.	.	PUNCT
ejge-5478	213	1	some	some	DET
ejge-5478	213	2	other	other	ADJ
ejge-5478	213	3	studies	study	NOUN
ejge-5478	213	4	conclude	conclude	VERB
ejge-5478	213	5	in	in	ADP
ejge-5478	213	6	the	the	DET
ejge-5478	213	7	opposite	opposite	ADJ
ejge-5478	213	8	direction	direction	NOUN
ejge-5478	213	9	.	.	PUNCT
ejge-5478	214	1	thus	thus	ADV
ejge-5478	214	2	,	,	PUNCT
ejge-5478	214	3	the	the	DET
ejge-5478	214	4	following	follow	VERB
ejge-5478	214	5	conclusions	conclusion	NOUN
ejge-5478	214	6	are	be	AUX
ejge-5478	214	7	drawn	draw	VERB
ejge-5478	214	8	from	from	ADP
ejge-5478	214	9	the	the	DET
ejge-5478	214	10	research	research	NOUN
ejge-5478	214	11	:	:	PUNCT
ejge-5478	214	12	1	1	X
ejge-5478	214	13	.	.	X
ejge-5478	214	14	although	although	SCONJ
ejge-5478	214	15	studies	study	NOUN
ejge-5478	214	16	have	have	AUX
ejge-5478	214	17	pointed	point	VERB
ejge-5478	214	18	out	out	ADP
ejge-5478	214	19	that	that	SCONJ
ejge-5478	214	20	a	a	DET
ejge-5478	214	21	simpler	simple	ADJ
ejge-5478	214	22	vat	vat	NOUN
ejge-5478	214	23	model	model	NOUN
ejge-5478	214	24	would	would	AUX
ejge-5478	214	25	be	be	AUX
ejge-5478	214	26	more	more	ADV
ejge-5478	214	27	efficient	efficient	ADJ
ejge-5478	214	28	combating	combat	VERB
ejge-5478	214	29	fraud	fraud	NOUN
ejge-5478	214	30	,	,	PUNCT
ejge-5478	214	31	tax	tax	NOUN
ejge-5478	214	32	evasion	evasion	NOUN
ejge-5478	214	33	and	and	CCONJ
ejge-5478	214	34	the	the	DET
ejge-5478	214	35	parallel	parallel	ADJ
ejge-5478	214	36	economy	economy	NOUN
ejge-5478	214	37	,	,	PUNCT
ejge-5478	214	38	in	in	ADP
ejge-5478	214	39	practice	practice	NOUN
ejge-5478	214	40	no	no	DET
ejge-5478	214	41	fundamental	fundamental	ADJ
ejge-5478	214	42	reform	reform	NOUN
ejge-5478	214	43	was	be	AUX
ejge-5478	214	44	carried	carry	VERB
ejge-5478	214	45	out	out	ADP
ejge-5478	214	46	with	with	ADP
ejge-5478	214	47	a	a	DET
ejge-5478	214	48	view	view	NOUN
ejge-5478	214	49	to	to	ADP
ejge-5478	214	50	simplifying	simplify	VERB
ejge-5478	214	51	the	the	DET
ejge-5478	214	52	tax	tax	NOUN
ejge-5478	214	53	,	,	PUNCT
ejge-5478	214	54	in	in	ADP
ejge-5478	214	55	particular	particular	ADJ
ejge-5478	214	56	through	through	ADP
ejge-5478	214	57	single	single	ADJ
ejge-5478	214	58	rate	rate	NOUN
ejge-5478	214	59	adoption	adoption	NOUN
ejge-5478	214	60	.	.	PUNCT
ejge-5478	215	1	as	as	SCONJ
ejge-5478	215	2	this	this	DET
ejge-5478	215	3	system	system	NOUN
ejge-5478	215	4	leads	lead	VERB
ejge-5478	215	5	to	to	ADP
ejge-5478	215	6	higher	high	ADJ
ejge-5478	215	7	revenues	revenue	NOUN
ejge-5478	215	8	and	and	CCONJ
ejge-5478	215	9	it	it	PRON
ejge-5478	215	10	is	be	AUX
ejge-5478	215	11	simpler	simple	ADJ
ejge-5478	215	12	,	,	PUNCT
ejge-5478	215	13	the	the	DET
ejge-5478	215	14	obstacles	obstacle	NOUN
ejge-5478	215	15	to	to	ADP
ejge-5478	215	16	its	its	PRON
ejge-5478	215	17	implementation	implementation	NOUN
ejge-5478	215	18	seem	seem	VERB
ejge-5478	215	19	to	to	PART
ejge-5478	215	20	be	be	AUX
ejge-5478	215	21	social	social	ADJ
ejge-5478	215	22	and	and	CCONJ
ejge-5478	215	23	political	political	ADJ
ejge-5478	215	24	in	in	ADP
ejge-5478	215	25	nature	nature	NOUN
ejge-5478	215	26	.	.	PUNCT
ejge-5478	216	1	2	2	X
ejge-5478	216	2	.	.	X
ejge-5478	216	3	although	although	SCONJ
ejge-5478	216	4	all	all	DET
ejge-5478	216	5	the	the	DET
ejge-5478	216	6	member	member	NOUN
ejge-5478	216	7	states	state	NOUN
ejge-5478	216	8	of	of	ADP
ejge-5478	216	9	the	the	DET
ejge-5478	216	10	european	european	PROPN
ejge-5478	216	11	union	union	PROPN
ejge-5478	216	12	adopt	adopt	VERB
ejge-5478	216	13	multiple	multiple	ADJ
ejge-5478	216	14	vat	vat	NOUN
ejge-5478	216	15	rates	rate	NOUN
ejge-5478	216	16	,	,	PUNCT
ejge-5478	216	17	the	the	DET
ejge-5478	216	18	european	european	PROPN
ejge-5478	216	19	commission	commission	PROPN
ejge-5478	216	20	advocates	advocate	VERB
ejge-5478	216	21	the	the	DET
ejge-5478	216	22	application	application	NOUN
ejge-5478	216	23	of	of	ADP
ejge-5478	216	24	a	a	DET
ejge-5478	216	25	single	single	ADJ
ejge-5478	216	26	rate	rate	NOUN
ejge-5478	216	27	for	for	ADP
ejge-5478	216	28	an	an	DET
ejge-5478	216	29	economic	economic	ADJ
ejge-5478	216	30	(	(	PUNCT
ejge-5478	216	31	increase	increase	NOUN
ejge-5478	216	32	in	in	ADP
ejge-5478	216	33	revenue	revenue	NOUN
ejge-5478	216	34	)	)	PUNCT
ejge-5478	216	35	and	and	CCONJ
ejge-5478	216	36	an	an	DET
ejge-5478	216	37	administrative	administrative	ADJ
ejge-5478	216	38	reason	reason	NOUN
ejge-5478	216	39	(	(	PUNCT
ejge-5478	216	40	simplification	simplification	NOUN
ejge-5478	216	41	of	of	ADP
ejge-5478	216	42	incidence	incidence	NOUN
ejge-5478	216	43	of	of	ADP
ejge-5478	216	44	tax	tax	NOUN
ejge-5478	216	45	and	and	CCONJ
ejge-5478	216	46	its	its	PRON
ejge-5478	216	47	collection	collection	NOUN
ejge-5478	216	48	)	)	PUNCT
ejge-5478	216	49	,	,	PUNCT
ejge-5478	216	50	emphasising	emphasise	VERB
ejge-5478	216	51	that	that	SCONJ
ejge-5478	216	52	the	the	DET
ejge-5478	216	53	biggest	big	ADJ
ejge-5478	216	54	obstacle	obstacle	NOUN
ejge-5478	216	55	to	to	ADP
ejge-5478	216	56	the	the	DET
ejge-5478	216	57	application	application	NOUN
ejge-5478	216	58	of	of	ADP
ejge-5478	216	59	a	a	DET
ejge-5478	216	60	single	single	ADJ
ejge-5478	216	61	rate	rate	NOUN
ejge-5478	216	62	within	within	ADP
ejge-5478	216	63	the	the	DET
ejge-5478	216	64	common	common	ADJ
ejge-5478	216	65	market	market	NOUN
ejge-5478	216	66	is	be	AUX
ejge-5478	216	67	political	political	ADJ
ejge-5478	216	68	.	.	PUNCT
ejge-5478	217	1	this	this	DET
ejge-5478	217	2	problem	problem	NOUN
ejge-5478	217	3	also	also	ADV
ejge-5478	217	4	seems	seem	VERB
ejge-5478	217	5	to	to	PART
ejge-5478	217	6	affect	affect	VERB
ejge-5478	217	7	the	the	DET
ejge-5478	217	8	portuguese	portuguese	ADJ
ejge-5478	217	9	model	model	NOUN
ejge-5478	217	10	.	.	PUNCT
ejge-5478	218	1	3	3	X
ejge-5478	218	2	.	.	X
ejge-5478	218	3	the	the	DET
ejge-5478	218	4	adoption	adoption	NOUN
ejge-5478	218	5	of	of	ADP
ejge-5478	218	6	a	a	DET
ejge-5478	218	7	single	single	ADJ
ejge-5478	218	8	rate	rate	NOUN
ejge-5478	218	9	for	for	ADP
ejge-5478	218	10	vat	vat	NOUN
ejge-5478	218	11	is	be	AUX
ejge-5478	218	12	technically	technically	ADV
ejge-5478	218	13	feasible	feasible	ADJ
ejge-5478	218	14	and	and	CCONJ
ejge-5478	218	15	has	have	VERB
ejge-5478	218	16	considerable	considerable	ADJ
ejge-5478	218	17	financial	financial	ADJ
ejge-5478	218	18	and	and	CCONJ
ejge-5478	218	19	administrative	administrative	ADJ
ejge-5478	218	20	advantages	advantage	NOUN
ejge-5478	218	21	for	for	ADP
ejge-5478	218	22	all	all	DET
ejge-5478	218	23	agents	agent	NOUN
ejge-5478	218	24	involved	involve	VERB
ejge-5478	218	25	(	(	PUNCT
ejge-5478	218	26	state	state	NOUN
ejge-5478	218	27	and	and	CCONJ
ejge-5478	218	28	economic	economic	ADJ
ejge-5478	218	29	operators	operator	NOUN
ejge-5478	218	30	)	)	PUNCT
ejge-5478	218	31	.	.	PUNCT
ejge-5478	219	1	4	4	X
ejge-5478	219	2	.	.	X
ejge-5478	219	3	non	non	ADJ
ejge-5478	219	4	-	-	NOUN
ejge-5478	219	5	adoption	adoption	NOUN
ejge-5478	219	6	of	of	ADP
ejge-5478	219	7	the	the	DET
ejge-5478	219	8	single	single	ADJ
ejge-5478	219	9	rate	rate	NOUN
ejge-5478	219	10	model	model	NOUN
ejge-5478	219	11	generates	generate	VERB
ejge-5478	219	12	a	a	DET
ejge-5478	219	13	loss	loss	NOUN
ejge-5478	219	14	of	of	ADP
ejge-5478	219	15	tax	tax	NOUN
ejge-5478	219	16	revenue	revenue	NOUN
ejge-5478	219	17	.	.	PUNCT
ejge-5478	220	1	besides	besides	SCONJ
ejge-5478	220	2	the	the	DET
ejge-5478	220	3	economic	economic	ADJ
ejge-5478	220	4	advantages	advantage	NOUN
ejge-5478	220	5	resulting	result	VERB
ejge-5478	220	6	from	from	ADP
ejge-5478	220	7	this	this	DET
ejge-5478	220	8	model	model	NOUN
ejge-5478	220	9	,	,	PUNCT
ejge-5478	220	10	there	there	PRON
ejge-5478	220	11	are	be	VERB
ejge-5478	220	12	also	also	ADV
ejge-5478	220	13	advantages	advantage	NOUN
ejge-5478	220	14	related	relate	VERB
ejge-5478	220	15	to	to	ADP
ejge-5478	220	16	the	the	DET
ejge-5478	220	17	simplification	simplification	NOUN
ejge-5478	220	18	of	of	ADP
ejge-5478	220	19	the	the	DET
ejge-5478	220	20	tax	tax	NOUN
ejge-5478	220	21	system	system	NOUN
ejge-5478	220	22	in	in	ADP
ejge-5478	220	23	portugal	portugal	PROPN
ejge-5478	220	24	,	,	PUNCT
ejge-5478	220	25	as	as	ADV
ejge-5478	220	26	well	well	ADV
ejge-5478	220	27	as	as	ADP
ejge-5478	220	28	in	in	ADP
ejge-5478	220	29	the	the	DET
ejge-5478	220	30	eu	eu	PROPN
ejge-5478	220	31	.	.	PUNCT
ejge-5478	221	1	the	the	DET
ejge-5478	221	2	tests	test	NOUN
ejge-5478	221	3	to	to	ADP
ejge-5478	221	4	the	the	DET
ejge-5478	221	5	proposed	propose	VERB
ejge-5478	221	6	models	model	NOUN
ejge-5478	221	7	allowed	allow	VERB
ejge-5478	221	8	concluding	conclude	VERB
ejge-5478	221	9	statistically	statistically	ADV
ejge-5478	221	10	that	that	SCONJ
ejge-5478	221	11	these	these	PRON
ejge-5478	221	12	would	would	AUX
ejge-5478	221	13	provide	provide	VERB
ejge-5478	221	14	for	for	ADP
ejge-5478	221	15	higher	high	ADJ
ejge-5478	221	16	tax	tax	NOUN
ejge-5478	221	17	revenue	revenue	NOUN
ejge-5478	221	18	collection	collection	NOUN
ejge-5478	221	19	with	with	ADP
ejge-5478	221	20	greater	great	ADJ
ejge-5478	221	21	ease	ease	NOUN
ejge-5478	221	22	of	of	ADP
ejge-5478	221	23	administration	administration	NOUN
ejge-5478	221	24	and	and	CCONJ
ejge-5478	221	25	compliance	compliance	NOUN
ejge-5478	221	26	(	(	PUNCT
ejge-5478	221	27	gains	gain	NOUN
ejge-5478	221	28	of	of	ADP
ejge-5478	221	29	efficiency	efficiency	NOUN
ejge-5478	221	30	)	)	PUNCT
ejge-5478	221	31	.	.	PUNCT
ejge-5478	222	1	5	5	X
ejge-5478	222	2	.	.	X
ejge-5478	222	3	since	since	SCONJ
ejge-5478	222	4	the	the	DET
ejge-5478	222	5	single	single	ADJ
ejge-5478	222	6	rate	rate	NOUN
ejge-5478	222	7	system	system	NOUN
ejge-5478	222	8	can	can	AUX
ejge-5478	222	9	not	not	PART
ejge-5478	222	10	lead	lead	VERB
ejge-5478	222	11	to	to	ADP
ejge-5478	222	12	revenue	revenue	NOUN
ejge-5478	222	13	losses	loss	NOUN
ejge-5478	222	14	or	or	CCONJ
ejge-5478	222	15	,	,	PUNCT
ejge-5478	222	16	at	at	ADP
ejge-5478	222	17	least	least	ADJ
ejge-5478	222	18	,	,	PUNCT
ejge-5478	222	19	it	it	PRON
ejge-5478	222	20	should	should	AUX
ejge-5478	222	21	be	be	AUX
ejge-5478	222	22	able	able	ADJ
ejge-5478	222	23	to	to	PART
ejge-5478	222	24	maintain	maintain	VERB
ejge-5478	222	25	revenue	revenue	NOUN
ejge-5478	222	26	levels	level	NOUN
ejge-5478	222	27	,	,	PUNCT
ejge-5478	222	28	otherwise	otherwise	ADV
ejge-5478	222	29	it	it	PRON
ejge-5478	222	30	will	will	AUX
ejge-5478	222	31	not	not	PART
ejge-5478	222	32	be	be	AUX
ejge-5478	222	33	feasible	feasible	ADJ
ejge-5478	222	34	in	in	ADP
ejge-5478	222	35	the	the	DET
ejge-5478	222	36	light	light	NOUN
ejge-5478	222	37	of	of	ADP
ejge-5478	222	38	the	the	DET
ejge-5478	222	39	principles	principle	NOUN
ejge-5478	222	40	of	of	ADP
ejge-5478	222	41	prudence	prudence	NOUN
ejge-5478	222	42	and	and	CCONJ
ejge-5478	222	43	financial	financial	ADJ
ejge-5478	222	44	sustainability	sustainability	NOUN
ejge-5478	222	45	,	,	PUNCT
ejge-5478	222	46	which	which	PRON
ejge-5478	222	47	is	be	AUX
ejge-5478	222	48	essential	essential	ADJ
ejge-5478	222	49	for	for	ADP
ejge-5478	222	50	consolidation	consolidation	NOUN
ejge-5478	222	51	of	of	ADP
ejge-5478	222	52	public	public	ADJ
ejge-5478	222	53	accounts	account	NOUN
ejge-5478	222	54	,	,	PUNCT
ejge-5478	222	55	the	the	DET
ejge-5478	222	56	choice	choice	NOUN
ejge-5478	222	57	of	of	ADP
ejge-5478	222	58	21	21	NUM
ejge-5478	222	59	%	%	NOUN
ejge-5478	222	60	vat	vat	NOUN
ejge-5478	222	61	rate	rate	NOUN
ejge-5478	222	62	seems	seem	VERB
ejge-5478	222	63	to	to	PART
ejge-5478	222	64	be	be	AUX
ejge-5478	222	65	more	more	ADV
ejge-5478	222	66	appropriate	appropriate	ADJ
ejge-5478	222	67	(	(	PUNCT
ejge-5478	222	68	in	in	ADP
ejge-5478	222	69	line	line	NOUN
ejge-5478	222	70	with	with	ADP
ejge-5478	222	71	that	that	PRON
ejge-5478	222	72	advocated	advocate	VERB
ejge-5478	222	73	by	by	ADP
ejge-5478	222	74	catarino	catarino	NOUN
ejge-5478	222	75	and	and	CCONJ
ejge-5478	222	76	fonseca	fonseca	PROPN
ejge-5478	222	77	(	(	PUNCT
ejge-5478	222	78	2013	2013	NUM
ejge-5478	222	79	)	)	PUNCT
ejge-5478	222	80	)	)	PUNCT
ejge-5478	222	81	.	.	PUNCT
ejge-5478	223	1	6	6	X
ejge-5478	223	2	.	.	PUNCT
ejge-5478	224	1	the	the	DET
ejge-5478	224	2	data	datum	NOUN
ejge-5478	224	3	suggest	suggest	VERB
ejge-5478	224	4	that	that	SCONJ
ejge-5478	224	5	the	the	DET
ejge-5478	224	6	proposed	propose	VERB
ejge-5478	224	7	single	single	ADJ
ejge-5478	224	8	rate	rate	NOUN
ejge-5478	224	9	model	model	NOUN
ejge-5478	224	10	of	of	ADP
ejge-5478	224	11	21	21	NUM
ejge-5478	224	12	%	%	NOUN
ejge-5478	224	13	can	can	AUX
ejge-5478	224	14	generate	generate	VERB
ejge-5478	224	15	more	more	ADJ
ejge-5478	224	16	revenue	revenue	NOUN
ejge-5478	224	17	,	,	PUNCT
ejge-5478	224	18	about	about	ADP
ejge-5478	224	19	89,80	89,80	NOUN
ejge-5478	224	20	%	%	NOUN
ejge-5478	224	21	above	above	ADV
ejge-5478	224	22	that	that	PRON
ejge-5478	224	23	obtained	obtain	VERB
ejge-5478	224	24	with	with	ADP
ejge-5478	224	25	the	the	DET
ejge-5478	224	26	differentiated	differentiated	ADJ
ejge-5478	224	27	rates	rate	NOUN
ejge-5478	224	28	of	of	ADP
ejge-5478	224	29	vat	vat	NOUN
ejge-5478	224	30	adopted	adopt	VERB
ejge-5478	224	31	in	in	ADP
ejge-5478	224	32	portugal	portugal	PROPN
ejge-5478	224	33	.	.	PUNCT
ejge-5478	225	1	testing	test	VERB
ejge-5478	225	2	for	for	ADP
ejge-5478	225	3	a	a	DET
ejge-5478	225	4	single	single	ADJ
ejge-5478	225	5	rate	rate	NOUN
ejge-5478	225	6	model	model	NOUN
ejge-5478	225	7	of	of	ADP
ejge-5478	225	8	17	17	NUM
ejge-5478	225	9	%	%	NOUN
ejge-5478	225	10	shows	show	VERB
ejge-5478	225	11	that	that	SCONJ
ejge-5478	225	12	this	this	DET
ejge-5478	225	13	rate	rate	NOUN
ejge-5478	225	14	would	would	AUX
ejge-5478	225	15	be	be	AUX
ejge-5478	225	16	sufficient	sufficient	ADJ
ejge-5478	225	17	not	not	PART
ejge-5478	225	18	only	only	ADV
ejge-5478	225	19	to	to	PART
ejge-5478	225	20	guarantee	guarantee	VERB
ejge-5478	225	21	revenue	revenue	NOUN
ejge-5478	225	22	levels	level	NOUN
ejge-5478	225	23	but	but	CCONJ
ejge-5478	225	24	also	also	ADV
ejge-5478	225	25	to	to	PART
ejge-5478	225	26	increase	increase	VERB
ejge-5478	225	27	it	it	PRON
ejge-5478	225	28	by	by	ADP
ejge-5478	225	29	50	50	NUM
ejge-5478	225	30	%	%	NOUN
ejge-5478	225	31	to	to	PART
ejge-5478	225	32	60	60	NUM
ejge-5478	225	33	%	%	NOUN
ejge-5478	225	34	above	above	ADP
ejge-5478	225	35	the	the	DET
ejge-5478	225	36	differentiated	differentiated	ADJ
ejge-5478	225	37	rate	rate	NOUN
ejge-5478	225	38	system	system	NOUN
ejge-5478	225	39	.	.	PUNCT
ejge-5478	226	1	the	the	DET
ejge-5478	226	2	rate	rate	NOUN
ejge-5478	226	3	of	of	ADP
ejge-5478	226	4	21	21	NUM
ejge-5478	226	5	%	%	NOUN
ejge-5478	226	6	offers	offer	VERB
ejge-5478	226	7	higher	high	ADJ
ejge-5478	226	8	revenue	revenue	NOUN
ejge-5478	226	9	levels	level	NOUN
ejge-5478	226	10	,	,	PUNCT
ejge-5478	226	11	67,39	67,39	ADJ
ejge-5478	226	12	%	%	NOUN
ejge-5478	226	13	higher	high	ADJ
ejge-5478	226	14	than	than	ADP
ejge-5478	226	15	the	the	DET
ejge-5478	226	16	rate	rate	NOUN
ejge-5478	226	17	of	of	ADP
ejge-5478	226	18	17	17	NUM
ejge-5478	226	19	%	%	NOUN
ejge-5478	226	20	.	.	PUNCT
ejge-5478	227	1	r.	r.	PROPN
ejge-5478	227	2	de	de	PROPN
ejge-5478	227	3	moraes	moraes	PROPN
ejge-5478	227	4	e	e	PROPN
ejge-5478	227	5	soares	soar	VERB
ejge-5478	227	6	et	et	PROPN
ejge-5478	227	7	al	al	PROPN
ejge-5478	227	8	.	.	PUNCT
ejge-5478	227	9	/	/	SYM
ejge-5478	227	10	european	european	PROPN
ejge-5478	227	11	journal	journal	PROPN
ejge-5478	227	12	of	of	ADP
ejge-5478	227	13	government	government	NOUN
ejge-5478	227	14	and	and	CCONJ
ejge-5478	227	15	economics	economic	NOUN
ejge-5478	227	16	8(2	8(2	NUM
ejge-5478	227	17	)	)	PUNCT
ejge-5478	227	18	,	,	PUNCT
ejge-5478	227	19	december	december	PROPN
ejge-5478	227	20	2019	2019	NUM
ejge-5478	227	21	,	,	PUNCT
ejge-5478	227	22	145	145	NUM
ejge-5478	227	23	-	-	SYM
ejge-5478	227	24	160	160	NUM
ejge-5478	227	25	158	158	NUM
ejge-5478	227	26	considering	consider	VERB
ejge-5478	227	27	that	that	SCONJ
ejge-5478	227	28	portugal	portugal	PROPN
ejge-5478	227	29	faces	face	VERB
ejge-5478	227	30	excessive	excessive	ADJ
ejge-5478	227	31	levels	level	NOUN
ejge-5478	227	32	of	of	ADP
ejge-5478	227	33	public	public	ADJ
ejge-5478	227	34	debt	debt	NOUN
ejge-5478	227	35	,	,	PUNCT
ejge-5478	227	36	with	with	ADP
ejge-5478	227	37	an	an	DET
ejge-5478	227	38	increase	increase	NOUN
ejge-5478	227	39	in	in	ADP
ejge-5478	227	40	financing	financing	NOUN
ejge-5478	227	41	costs	cost	NOUN
ejge-5478	227	42	in	in	ADP
ejge-5478	227	43	the	the	DET
ejge-5478	227	44	financial	financial	ADJ
ejge-5478	227	45	markets	market	NOUN
ejge-5478	227	46	,	,	PUNCT
ejge-5478	227	47	it	it	PRON
ejge-5478	227	48	is	be	AUX
ejge-5478	227	49	necessary	necessary	ADJ
ejge-5478	227	50	to	to	PART
ejge-5478	227	51	achieve	achieve	VERB
ejge-5478	227	52	a	a	DET
ejge-5478	227	53	considerable	considerable	ADJ
ejge-5478	227	54	reduction	reduction	NOUN
ejge-5478	227	55	of	of	ADP
ejge-5478	227	56	the	the	DET
ejge-5478	227	57	debt	debt	NOUN
ejge-5478	227	58	burden	burden	NOUN
ejge-5478	227	59	in	in	ADP
ejge-5478	227	60	gdp	gdp	NOUN
ejge-5478	227	61	and	and	CCONJ
ejge-5478	227	62	create	create	VERB
ejge-5478	227	63	financial	financial	ADJ
ejge-5478	227	64	surpluses	surplus	NOUN
ejge-5478	227	65	to	to	PART
ejge-5478	227	66	handle	handle	VERB
ejge-5478	227	67	future	future	ADJ
ejge-5478	227	68	shocks	shock	NOUN
ejge-5478	227	69	(	(	PUNCT
ejge-5478	227	70	andrade	andrade	PROPN
ejge-5478	227	71	,	,	PUNCT
ejge-5478	227	72	2012	2012	NUM
ejge-5478	227	73	,	,	PUNCT
ejge-5478	227	74	p.	p.	NOUN
ejge-5478	227	75	138	138	NUM
ejge-5478	227	76	)	)	PUNCT
ejge-5478	227	77	.	.	PUNCT
ejge-5478	228	1	evidence	evidence	NOUN
ejge-5478	228	2	suggests	suggest	VERB
ejge-5478	228	3	that	that	SCONJ
ejge-5478	228	4	a	a	DET
ejge-5478	228	5	single	single	ADJ
ejge-5478	228	6	vat	vat	NOUN
ejge-5478	228	7	rate	rate	NOUN
ejge-5478	228	8	seems	seem	VERB
ejge-5478	228	9	to	to	PART
ejge-5478	228	10	be	be	AUX
ejge-5478	228	11	a	a	DET
ejge-5478	228	12	possible	possible	ADJ
ejge-5478	228	13	solution	solution	NOUN
ejge-5478	228	14	to	to	PART
ejge-5478	228	15	address	address	VERB
ejge-5478	228	16	these	these	DET
ejge-5478	228	17	needs	need	NOUN
ejge-5478	228	18	partly	partly	ADV
ejge-5478	228	19	.	.	PUNCT
ejge-5478	229	1	the	the	DET
ejge-5478	229	2	effective	effective	ADJ
ejge-5478	229	3	adoption	adoption	NOUN
ejge-5478	229	4	of	of	ADP
ejge-5478	229	5	a	a	DET
ejge-5478	229	6	model	model	NOUN
ejge-5478	229	7	endowed	endow	VERB
ejge-5478	229	8	with	with	ADP
ejge-5478	229	9	one	one	NUM
ejge-5478	229	10	of	of	ADP
ejge-5478	229	11	the	the	DET
ejge-5478	229	12	rates	rate	NOUN
ejge-5478	229	13	used	use	VERB
ejge-5478	229	14	in	in	ADP
ejge-5478	229	15	this	this	DET
ejge-5478	229	16	study	study	NOUN
ejge-5478	229	17	is	be	AUX
ejge-5478	229	18	,	,	PUNCT
ejge-5478	229	19	however	however	ADV
ejge-5478	229	20	,	,	PUNCT
ejge-5478	229	21	an	an	DET
ejge-5478	229	22	economic	economic	ADJ
ejge-5478	229	23	and	and	CCONJ
ejge-5478	229	24	fiscal	fiscal	ADJ
ejge-5478	229	25	policy	policy	NOUN
ejge-5478	229	26	issue	issue	NOUN
ejge-5478	229	27	,	,	PUNCT
ejge-5478	229	28	and	and	CCONJ
ejge-5478	229	29	it	it	PRON
ejge-5478	229	30	is	be	AUX
ejge-5478	229	31	up	up	ADP
ejge-5478	229	32	to	to	ADP
ejge-5478	229	33	the	the	DET
ejge-5478	229	34	government	government	NOUN
ejge-5478	229	35	to	to	PART
ejge-5478	229	36	choose	choose	VERB
ejge-5478	229	37	the	the	DET
ejge-5478	229	38	level	level	NOUN
ejge-5478	229	39	of	of	ADP
ejge-5478	229	40	tax	tax	NOUN
ejge-5478	229	41	rates	rate	NOUN
ejge-5478	229	42	that	that	PRON
ejge-5478	229	43	it	it	PRON
ejge-5478	229	44	considers	consider	VERB
ejge-5478	229	45	to	to	PART
ejge-5478	229	46	be	be	AUX
ejge-5478	229	47	the	the	DET
ejge-5478	229	48	most	most	ADV
ejge-5478	229	49	appropriate	appropriate	ADJ
ejge-5478	229	50	,	,	PUNCT
ejge-5478	229	51	with	with	ADP
ejge-5478	229	52	due	due	ADJ
ejge-5478	229	53	respect	respect	NOUN
ejge-5478	229	54	for	for	ADP
ejge-5478	229	55	the	the	DET
ejge-5478	229	56	principle	principle	NOUN
ejge-5478	229	57	of	of	ADP
ejge-5478	229	58	legality	legality	NOUN
ejge-5478	229	59	,	,	PUNCT
ejge-5478	229	60	fiscal	fiscal	ADJ
ejge-5478	229	61	transparency	transparency	NOUN
ejge-5478	229	62	,	,	PUNCT
ejge-5478	229	63	contributory	contributory	NOUN
ejge-5478	229	64	capacity	capacity	NOUN
ejge-5478	229	65	and	and	CCONJ
ejge-5478	229	66	relative	relative	ADJ
ejge-5478	229	67	equality	equality	NOUN
ejge-5478	229	68	(	(	PUNCT
ejge-5478	229	69	gomes	gome	NOUN
ejge-5478	229	70	,	,	PUNCT
ejge-5478	229	71	2008	2008	NUM
ejge-5478	229	72	)	)	PUNCT
ejge-5478	229	73	.	.	PUNCT
ejge-5478	230	1	if	if	SCONJ
ejge-5478	230	2	the	the	DET
ejge-5478	230	3	vat	vat	NOUN
ejge-5478	230	4	model	model	NOUN
ejge-5478	230	5	adopted	adopt	VERB
ejge-5478	230	6	in	in	ADP
ejge-5478	230	7	portugal	portugal	PROPN
ejge-5478	230	8	is	be	AUX
ejge-5478	230	9	simpler	simple	ADJ
ejge-5478	230	10	and	and	CCONJ
ejge-5478	230	11	clearer	clear	ADJ
ejge-5478	230	12	,	,	PUNCT
ejge-5478	230	13	compliance	compliance	NOUN
ejge-5478	230	14	and	and	CCONJ
ejge-5478	230	15	management	management	NOUN
ejge-5478	230	16	costs	cost	NOUN
ejge-5478	230	17	are	be	AUX
ejge-5478	230	18	lower	low	ADJ
ejge-5478	230	19	,	,	PUNCT
ejge-5478	230	20	when	when	SCONJ
ejge-5478	230	21	comparing	compare	VERB
ejge-5478	230	22	to	to	ADP
ejge-5478	230	23	any	any	DET
ejge-5478	230	24	other	other	ADJ
ejge-5478	230	25	eu	eu	PROPN
ejge-5478	230	26	country	country	NOUN
ejge-5478	230	27	applying	apply	VERB
ejge-5478	230	28	several	several	ADJ
ejge-5478	230	29	tax	tax	NOUN
ejge-5478	230	30	rates	rate	NOUN
ejge-5478	230	31	.	.	PUNCT
ejge-5478	231	1	thus	thus	ADV
ejge-5478	231	2	,	,	PUNCT
ejge-5478	231	3	the	the	DET
ejge-5478	231	4	possible	possible	ADJ
ejge-5478	231	5	application	application	NOUN
ejge-5478	231	6	of	of	ADP
ejge-5478	231	7	a	a	DET
ejge-5478	231	8	single	single	ADJ
ejge-5478	231	9	vat	vat	NOUN
ejge-5478	231	10	rate	rate	NOUN
ejge-5478	231	11	would	would	AUX
ejge-5478	231	12	simplify	simplify	VERB
ejge-5478	231	13	the	the	DET
ejge-5478	231	14	process	process	NOUN
ejge-5478	231	15	of	of	ADP
ejge-5478	231	16	applying	apply	VERB
ejge-5478	231	17	the	the	DET
ejge-5478	231	18	tax	tax	NOUN
ejge-5478	231	19	,	,	PUNCT
ejge-5478	231	20	settlement	settlement	NOUN
ejge-5478	231	21	and	and	CCONJ
ejge-5478	231	22	collection	collection	NOUN
ejge-5478	231	23	laws	law	NOUN
ejge-5478	231	24	(	(	PUNCT
ejge-5478	231	25	gomes	gome	NOUN
ejge-5478	231	26	,	,	PUNCT
ejge-5478	231	27	2008	2008	NUM
ejge-5478	231	28	)	)	PUNCT
ejge-5478	231	29	.	.	PUNCT
ejge-5478	232	1	the	the	DET
ejge-5478	232	2	choice	choice	NOUN
ejge-5478	232	3	of	of	ADP
ejge-5478	232	4	a	a	DET
ejge-5478	232	5	rate	rate	NOUN
ejge-5478	232	6	of	of	ADP
ejge-5478	232	7	21	21	NUM
ejge-5478	232	8	%	%	NOUN
ejge-5478	232	9	,	,	PUNCT
ejge-5478	232	10	17	17	NUM
ejge-5478	232	11	%	%	NOUN
ejge-5478	232	12	or	or	CCONJ
ejge-5478	232	13	another	another	DET
ejge-5478	232	14	rate	rate	NOUN
ejge-5478	232	15	should	should	AUX
ejge-5478	232	16	take	take	VERB
ejge-5478	232	17	into	into	ADP
ejge-5478	232	18	account	account	NOUN
ejge-5478	232	19	the	the	DET
ejge-5478	232	20	likely	likely	ADJ
ejge-5478	232	21	risks	risk	NOUN
ejge-5478	232	22	of	of	ADP
ejge-5478	232	23	deviations	deviation	NOUN
ejge-5478	232	24	in	in	ADP
ejge-5478	232	25	revenue	revenue	NOUN
ejge-5478	232	26	that	that	PRON
ejge-5478	232	27	may	may	AUX
ejge-5478	232	28	result	result	VERB
ejge-5478	232	29	from	from	ADP
ejge-5478	232	30	the	the	DET
ejge-5478	232	31	application	application	NOUN
ejge-5478	232	32	of	of	ADP
ejge-5478	232	33	the	the	DET
ejge-5478	232	34	proposed	propose	VERB
ejge-5478	232	35	model	model	NOUN
ejge-5478	232	36	.	.	PUNCT
ejge-5478	233	1	the	the	DET
ejge-5478	233	2	single	single	ADJ
ejge-5478	233	3	rate	rate	NOUN
ejge-5478	233	4	of	of	ADP
ejge-5478	233	5	vat	vat	NOUN
ejge-5478	233	6	can	can	AUX
ejge-5478	233	7	generate	generate	VERB
ejge-5478	233	8	negative	negative	ADJ
ejge-5478	233	9	social	social	ADJ
ejge-5478	233	10	effects	effect	NOUN
ejge-5478	233	11	not	not	PART
ejge-5478	233	12	insignificant	insignificant	ADJ
ejge-5478	233	13	,	,	PUNCT
ejge-5478	233	14	due	due	ADP
ejge-5478	233	15	to	to	ADP
ejge-5478	233	16	the	the	DET
ejge-5478	233	17	known	know	VERB
ejge-5478	233	18	propensity	propensity	NOUN
ejge-5478	233	19	for	for	ADP
ejge-5478	233	20	the	the	DET
ejge-5478	233	21	regressivity	regressivity	NOUN
ejge-5478	233	22	of	of	ADP
ejge-5478	233	23	the	the	DET
ejge-5478	233	24	tax	tax	NOUN
ejge-5478	233	25	with	with	ADP
ejge-5478	233	26	respect	respect	NOUN
ejge-5478	233	27	to	to	ADP
ejge-5478	233	28	the	the	DET
ejge-5478	233	29	taxpayers	taxpayer	NOUN
ejge-5478	233	30	of	of	ADP
ejge-5478	233	31	smaller	small	ADJ
ejge-5478	233	32	incomes	income	NOUN
ejge-5478	233	33	,	,	PUNCT
ejge-5478	233	34	since	since	SCONJ
ejge-5478	233	35	the	the	DET
ejge-5478	233	36	tax	tax	NOUN
ejge-5478	233	37	of	of	ADP
ejge-5478	233	38	the	the	DET
ejge-5478	233	39	consumption	consumption	NOUN
ejge-5478	233	40	is	be	AUX
ejge-5478	233	41	proportionally	proportionally	ADV
ejge-5478	233	42	heavier	heavy	ADJ
ejge-5478	233	43	for	for	ADP
ejge-5478	233	44	these	these	PRON
ejge-5478	233	45	.	.	PUNCT
ejge-5478	234	1	these	these	DET
ejge-5478	234	2	effects	effect	NOUN
ejge-5478	234	3	will	will	AUX
ejge-5478	234	4	have	have	VERB
ejge-5478	234	5	to	to	PART
ejge-5478	234	6	be	be	AUX
ejge-5478	234	7	studied	study	VERB
ejge-5478	234	8	in	in	ADP
ejge-5478	234	9	autonomous	autonomous	ADJ
ejge-5478	234	10	and	and	CCONJ
ejge-5478	234	11	future	future	ADJ
ejge-5478	234	12	research	research	NOUN
ejge-5478	234	13	work	work	NOUN
ejge-5478	234	14	.	.	PUNCT
ejge-5478	235	1	it	it	PRON
ejge-5478	235	2	is	be	AUX
ejge-5478	235	3	also	also	ADV
ejge-5478	235	4	suggested	suggest	VERB
ejge-5478	235	5	that	that	SCONJ
ejge-5478	235	6	similar	similar	ADJ
ejge-5478	235	7	studies	study	NOUN
ejge-5478	235	8	be	be	AUX
ejge-5478	235	9	replicated	replicate	VERB
ejge-5478	235	10	,	,	PUNCT
ejge-5478	235	11	for	for	ADP
ejge-5478	235	12	an	an	DET
ejge-5478	235	13	equivalent	equivalent	ADJ
ejge-5478	235	14	period	period	NOUN
ejge-5478	235	15	of	of	ADP
ejge-5478	235	16	time	time	NOUN
ejge-5478	235	17	,	,	PUNCT
ejge-5478	235	18	in	in	ADP
ejge-5478	235	19	european	european	ADJ
ejge-5478	235	20	countries	country	NOUN
ejge-5478	235	21	and	and	CCONJ
ejge-5478	235	22	in	in	ADP
ejge-5478	235	23	countries	country	NOUN
ejge-5478	235	24	with	with	ADP
ejge-5478	235	25	historical	historical	ADJ
ejge-5478	235	26	and	and	CCONJ
ejge-5478	235	27	cultural	cultural	ADJ
ejge-5478	235	28	proximity	proximity	NOUN
ejge-5478	235	29	to	to	ADP
ejge-5478	235	30	portugal	portugal	PROPN
ejge-5478	235	31	,	,	PUNCT
ejge-5478	235	32	as	as	SCONJ
ejge-5478	235	33	is	be	AUX
ejge-5478	235	34	the	the	DET
ejge-5478	235	35	case	case	NOUN
ejge-5478	235	36	in	in	ADP
ejge-5478	235	37	latin	latin	ADJ
ejge-5478	235	38	american	american	ADJ
ejge-5478	235	39	countries	country	NOUN
ejge-5478	235	40	.	.	PUNCT
ejge-5478	236	1	acknowledgement	acknowledgement	NOUN
ejge-5478	236	2	this	this	DET
ejge-5478	236	3	work	work	NOUN
ejge-5478	236	4	is	be	AUX
ejge-5478	236	5	financed	finance	VERB
ejge-5478	236	6	by	by	ADP
ejge-5478	236	7	national	national	ADJ
ejge-5478	236	8	funds	fund	NOUN
ejge-5478	236	9	through	through	ADP
ejge-5478	236	10	the	the	DET
ejge-5478	236	11	fct	fct	PROPN
ejge-5478	236	12	foundation	foundation	NOUN
ejge-5478	236	13	for	for	ADP
ejge-5478	236	14	science	science	NOUN
ejge-5478	236	15	and	and	CCONJ
ejge-5478	236	16	technology	technology	NOUN
ejge-5478	236	17	,	,	PUNCT
ejge-5478	236	18	i.p	i.p	PROPN
ejge-5478	236	19	.	.	PROPN
ejge-5478	236	20	,	,	PUNCT
ejge-5478	236	21	under	under	ADP
ejge-5478	236	22	project	project	NOUN
ejge-5478	236	23	uid	uid	ADJ
ejge-5478	236	24	/	/	SYM
ejge-5478	236	25	cpo	cpo	PROPN
ejge-5478	236	26	/	/	SYM
ejge-5478	236	27	00713/2019	00713/2019	NUM
ejge-5478	236	28	.	.	PUNCT
ejge-5478	237	1	references	reference	NOUN
ejge-5478	237	2	albino	albino	PROPN
ejge-5478	237	3	,	,	PUNCT
ejge-5478	237	4	f.	f.	PROPN
ejge-5478	237	5	(	(	PUNCT
ejge-5478	237	6	1991	1991	NUM
ejge-5478	237	7	)	)	PUNCT
ejge-5478	237	8	.	.	PUNCT
ejge-5478	238	1	imposto	imposto	PROPN
ejge-5478	238	2	único	único	PROPN
ejge-5478	238	3	.	.	PUNCT
ejge-5478	239	1	in	in	ADP
ejge-5478	239	2	albuquerque	albuquerque	NOUN
ejge-5478	239	3	,	,	PUNCT
ejge-5478	239	4	m.	m.	NOUN
ejge-5478	239	5	(	(	PUNCT
ejge-5478	239	6	eds	ed	NOUN
ejge-5478	239	7	.	.	PUNCT
ejge-5478	239	8	)	)	PUNCT
ejge-5478	239	9	,	,	PUNCT
ejge-5478	239	10	imposto	imposto	PROPN
ejge-5478	239	11	único	único	PROPN
ejge-5478	239	12	sobre	sobre	PROPN
ejge-5478	239	13	transações	transações	PROPN
ejge-5478	239	14	(	(	PUNCT
ejge-5478	239	15	prós	prós	NOUN
ejge-5478	239	16	e	e	NOUN
ejge-5478	239	17	contras	contras	PROPN
ejge-5478	239	18	)	)	PUNCT
ejge-5478	239	19	(	(	PUNCT
ejge-5478	239	20	pp	pp	ADJ
ejge-5478	239	21	.	.	PUNCT
ejge-5478	240	1	32	32	NUM
ejge-5478	240	2	-	-	SYM
ejge-5478	240	3	34	34	NUM
ejge-5478	240	4	)	)	PUNCT
ejge-5478	240	5	.	.	PUNCT
ejge-5478	241	1	são	são	PROPN
ejge-5478	241	2	paulo	paulo	PROPN
ejge-5478	241	3	:	:	PUNCT
ejge-5478	241	4	câmara	câmara	PROPN
ejge-5478	241	5	brasileira	brasileira	PROPN
ejge-5478	241	6	do	do	VERB
ejge-5478	241	7	livro	livro	PROPN
ejge-5478	241	8	.	.	PUNCT
ejge-5478	242	1	albuquerque	albuquerque	PROPN
ejge-5478	242	2	,	,	PUNCT
ejge-5478	242	3	m.	m.	NOUN
ejge-5478	242	4	(	(	PUNCT
ejge-5478	242	5	1991	1991	NUM
ejge-5478	242	6	)	)	PUNCT
ejge-5478	242	7	.	.	PUNCT
ejge-5478	243	1	por	por	PROPN
ejge-5478	243	2	uma	uma	PROPN
ejge-5478	243	3	revolução	revolução	PROPN
ejge-5478	243	4	tributária	tributária	PROPN
ejge-5478	243	5	.	.	PUNCT
ejge-5478	244	1	in	in	ADP
ejge-5478	244	2	albuquerque	albuquerque	NOUN
ejge-5478	244	3	,	,	PUNCT
ejge-5478	244	4	m.	m.	NOUN
ejge-5478	244	5	(	(	PUNCT
ejge-5478	244	6	eds	ed	NOUN
ejge-5478	244	7	.	.	PUNCT
ejge-5478	244	8	)	)	PUNCT
ejge-5478	244	9	,	,	PUNCT
ejge-5478	244	10	imposto	imposto	PROPN
ejge-5478	244	11	único	único	PROPN
ejge-5478	244	12	sobre	sobre	PROPN
ejge-5478	244	13	transações	transações	PROPN
ejge-5478	244	14	(	(	PUNCT
ejge-5478	244	15	prós	prós	NOUN
ejge-5478	244	16	e	e	NOUN
ejge-5478	244	17	contras	contras	PROPN
ejge-5478	244	18	)	)	PUNCT
ejge-5478	244	19	(	(	PUNCT
ejge-5478	244	20	pp	pp	X
ejge-5478	244	21	.	.	PUNCT
ejge-5478	245	1	18	18	NUM
ejge-5478	245	2	-	-	SYM
ejge-5478	245	3	19	19	NUM
ejge-5478	245	4	)	)	PUNCT
ejge-5478	245	5	.	.	PUNCT
ejge-5478	246	1	são	são	PROPN
ejge-5478	246	2	paulo	paulo	PROPN
ejge-5478	246	3	:	:	PUNCT
ejge-5478	246	4	câmara	câmara	PROPN
ejge-5478	246	5	brasileira	brasileira	PROPN
ejge-5478	246	6	do	do	VERB
ejge-5478	246	7	livro	livro	PROPN
ejge-5478	246	8	.	.	PUNCT
ejge-5478	247	1	albuquerque	albuquerque	PROPN
ejge-5478	247	2	,	,	PUNCT
ejge-5478	247	3	m.	m.	NOUN
ejge-5478	247	4	(	(	PUNCT
ejge-5478	247	5	2003	2003	NUM
ejge-5478	247	6	)	)	PUNCT
ejge-5478	247	7	.	.	PUNCT
ejge-5478	248	1	a	a	DET
ejge-5478	248	2	verdade	verdade	PROPN
ejge-5478	248	3	sobre	sobre	PROPN
ejge-5478	248	4	o	o	PROPN
ejge-5478	248	5	imposto	imposto	PROPN
ejge-5478	248	6	único	único	PROPN
ejge-5478	248	7	:	:	PUNCT
ejge-5478	248	8	eficiência	eficiência	NOUN
ejge-5478	248	9	,	,	PUNCT
ejge-5478	248	10	comodismo	comodismo	NOUN
ejge-5478	248	11	,	,	PUNCT
ejge-5478	248	12	sonegação	sonegação	NOUN
ejge-5478	248	13	,	,	PUNCT
ejge-5478	248	14	obsolescência	obsolescência	NOUN
ejge-5478	248	15	,	,	PUNCT
ejge-5478	248	16	interesses	interesse	NOUN
ejge-5478	248	17	corporativos	corporativos	PROPN
ejge-5478	248	18	,	,	PUNCT
ejge-5478	248	19	cumulatividade	cumulatividade	VERB
ejge-5478	248	20	,	,	PUNCT
ejge-5478	248	21	fatos	fatos	PROPN
ejge-5478	248	22	e	e	PROPN
ejge-5478	248	23	mitos	mitos	PROPN
ejge-5478	248	24	da	da	PROPN
ejge-5478	248	25	reforma	reforma	PROPN
ejge-5478	248	26	tributária	tributária	PROPN
ejge-5478	248	27	no	no	DET
ejge-5478	248	28	brasil	brasil	PROPN
ejge-5478	248	29	.	.	PUNCT
ejge-5478	249	1	brasil	brasil	PROPN
ejge-5478	249	2	:	:	PUNCT
ejge-5478	249	3	lcte	lcte	PROPN
ejge-5478	249	4	editora	editora	PROPN
ejge-5478	249	5	.	.	PUNCT
ejge-5478	250	1	albuquerque	albuquerque	PROPN
ejge-5478	250	2	,	,	PUNCT
ejge-5478	250	3	m.	m.	NOUN
ejge-5478	250	4	(	(	PUNCT
ejge-5478	250	5	2010	2010	NUM
ejge-5478	250	6	)	)	PUNCT
ejge-5478	250	7	.	.	PUNCT
ejge-5478	251	1	tributação	tributação	PROPN
ejge-5478	251	2	no	no	DET
ejge-5478	251	3	brasil	brasil	PROPN
ejge-5478	251	4	e	e	PROPN
ejge-5478	251	5	o	o	PROPN
ejge-5478	251	6	imposto	imposto	PROPN
ejge-5478	251	7	único	único	PROPN
ejge-5478	251	8	.	.	PUNCT
ejge-5478	252	1	são	são	PROPN
ejge-5478	252	2	paulo	paulo	PROPN
ejge-5478	252	3	:	:	PUNCT
ejge-5478	252	4	mcgraw	mcgraw	PROPN
ejge-5478	252	5	-	-	PUNCT
ejge-5478	252	6	hill	hill	PROPN
ejge-5478	252	7	.	.	PUNCT
ejge-5478	253	1	andrade	andrade	PROPN
ejge-5478	253	2	,	,	PUNCT
ejge-5478	253	3	f.	f.	PROPN
ejge-5478	253	4	(	(	PUNCT
ejge-5478	253	5	2012	2012	NUM
ejge-5478	253	6	)	)	PUNCT
ejge-5478	253	7	.	.	PUNCT
ejge-5478	254	1	a	a	DET
ejge-5478	254	2	limitação	limitação	ADJ
ejge-5478	254	3	constitucional	constitucional	NOUN
ejge-5478	254	4	do	do	AUX
ejge-5478	254	5	défice	défice	NOUN
ejge-5478	254	6	orçamental	orçamental	ADJ
ejge-5478	254	7	e	e	PROPN
ejge-5478	254	8	sua	sua	NOUN
ejge-5478	254	9	circunstância	circunstância	PROPN
ejge-5478	254	10	.	.	PUNCT
ejge-5478	255	1	studia	studia	PROPN
ejge-5478	255	2	juridica	juridica	PROPN
ejge-5478	255	3	107	107	PROPN
ejge-5478	255	4	,	,	PUNCT
ejge-5478	255	5	125	125	NUM
ejge-5478	255	6	-	-	SYM
ejge-5478	255	7	152	152	NUM
ejge-5478	255	8	.	.	PUNCT
ejge-5478	256	1	basto	basto	PROPN
ejge-5478	256	2	,	,	PUNCT
ejge-5478	256	3	j.	j.	PROPN
ejge-5478	256	4	g.	g.	PROPN
ejge-5478	256	5	x.	x.	PROPN
ejge-5478	256	6	(	(	PUNCT
ejge-5478	256	7	1991	1991	NUM
ejge-5478	256	8	)	)	PUNCT
ejge-5478	256	9	.	.	PUNCT
ejge-5478	257	1	a	a	DET
ejge-5478	257	2	tributação	tributação	NOUN
ejge-5478	257	3	do	do	VERB
ejge-5478	257	4	consumo	consumo	PROPN
ejge-5478	257	5	e	e	PROPN
ejge-5478	257	6	s	s	PROPN
ejge-5478	257	7	sua	sua	PROPN
ejge-5478	257	8	coordenação	coordenação	PROPN
ejge-5478	257	9	internacional	internacional	PROPN
ejge-5478	257	10	,	,	PUNCT
ejge-5478	257	11	centro	centro	PROPN
ejge-5478	257	12	de	de	X
ejge-5478	257	13	estudos	estudos	PROPN
ejge-5478	257	14	fiscais	fiscais	PROPN
ejge-5478	257	15	,	,	PUNCT
ejge-5478	257	16	.	.	PUNCT
ejge-5478	258	1	ministério	ministério	PROPN
ejge-5478	258	2	das	das	PROPN
ejge-5478	258	3	finanças	finanças	NOUN
ejge-5478	258	4	:	:	PUNCT
ejge-5478	258	5	lisboa	lisboa	PROPN
ejge-5478	258	6	.	.	PUNCT
ejge-5478	259	1	pp	pp	X
ejge-5478	259	2	.	.	PUNCT
ejge-5478	260	1	52	52	NUM
ejge-5478	260	2	-	-	SYM
ejge-5478	260	3	53	53	NUM
ejge-5478	260	4	.	.	PUNCT
ejge-5478	261	1	braz	braz	PROPN
ejge-5478	261	2	,	,	PUNCT
ejge-5478	261	3	c.	c.	PROPN
ejge-5478	261	4	,	,	PUNCT
ejge-5478	261	5	cunha	cunha	NOUN
ejge-5478	261	6	,	,	PUNCT
ejge-5478	261	7	j.	j.	PROPN
ejge-5478	261	8	c.	c.	PROPN
ejge-5478	261	9	(	(	PUNCT
ejge-5478	261	10	2009	2009	NUM
ejge-5478	261	11	)	)	PUNCT
ejge-5478	261	12	os	os	ADP
ejge-5478	261	13	efeitos	efeitos	NOUN
ejge-5478	261	14	redistributivos	redistributivo	NOUN
ejge-5478	261	15	do	do	AUX
ejge-5478	261	16	iva	iva	PROPN
ejge-5478	261	17	em	em	PROPN
ejge-5478	261	18	portugal	portugal	PROPN
ejge-5478	261	19	.	.	PROPN
ejge-5478	262	1	boletim	boletim	PROPN
ejge-5478	262	2	económico	económico	PROPN
ejge-5478	262	3	.	.	PUNCT
ejge-5478	263	1	banco	banco	PROPN
ejge-5478	263	2	de	de	PROPN
ejge-5478	263	3	portugal	portugal	PROPN
ejge-5478	263	4	.	.	PUNCT
ejge-5478	264	1	inverno	inverno	PROPN
ejge-5478	264	2	2009	2009	NUM
ejge-5478	264	3	.	.	PUNCT
ejge-5478	265	1	carvalho	carvalho	PROPN
ejge-5478	265	2	,	,	PUNCT
ejge-5478	265	3	r.	r.	PROPN
ejge-5478	265	4	(	(	PUNCT
ejge-5478	265	5	2005	2005	NUM
ejge-5478	265	6	)	)	PUNCT
ejge-5478	265	7	.	.	PUNCT
ejge-5478	266	1	compreender	compreender	PROPN
ejge-5478	266	2	áfrica	áfrica	PROPN
ejge-5478	266	3	:	:	PUNCT
ejge-5478	267	1	teorias	teorias	PROPN
ejge-5478	267	2	e	e	PROPN
ejge-5478	267	3	práticas	práticas	PROPN
ejge-5478	267	4	de	de	PROPN
ejge-5478	267	5	gestão	gestão	PROPN
ejge-5478	267	6	.	.	PUNCT
ejge-5478	268	1	brasil	brasil	PROPN
ejge-5478	268	2	:	:	PUNCT
ejge-5478	268	3	editora	editora	VERB
ejge-5478	268	4	fgv	fgv	NOUN
ejge-5478	268	5	.	.	PUNCT
ejge-5478	269	1	r.	r.	PROPN
ejge-5478	269	2	de	de	PROPN
ejge-5478	269	3	moraes	moraes	PROPN
ejge-5478	269	4	e	e	PROPN
ejge-5478	269	5	soares	soar	VERB
ejge-5478	269	6	et	et	PROPN
ejge-5478	269	7	al	al	PROPN
ejge-5478	269	8	.	.	PUNCT
ejge-5478	269	9	/	/	SYM
ejge-5478	269	10	european	european	PROPN
ejge-5478	269	11	journal	journal	PROPN
ejge-5478	269	12	of	of	ADP
ejge-5478	269	13	government	government	NOUN
ejge-5478	269	14	and	and	CCONJ
ejge-5478	269	15	economics	economic	NOUN
ejge-5478	269	16	8(2	8(2	NUM
ejge-5478	269	17	)	)	PUNCT
ejge-5478	269	18	,	,	PUNCT
ejge-5478	269	19	december	december	PROPN
ejge-5478	269	20	2019	2019	NUM
ejge-5478	269	21	,	,	PUNCT
ejge-5478	269	22	145	145	NUM
ejge-5478	269	23	-	-	SYM
ejge-5478	269	24	160	160	NUM
ejge-5478	269	25	159	159	NUM
ejge-5478	269	26	castro	castro	NOUN
ejge-5478	269	27	,	,	PUNCT
ejge-5478	269	28	c.	c.	PROPN
ejge-5478	269	29	,	,	PUNCT
ejge-5478	269	30	nunes	nune	NOUN
ejge-5478	269	31	,	,	PUNCT
ejge-5478	269	32	p.	p.	NOUN
ejge-5478	269	33	(	(	PUNCT
ejge-5478	269	34	2011	2011	NUM
ejge-5478	269	35	)	)	PUNCT
ejge-5478	269	36	.	.	PUNCT
ejge-5478	270	1	pedro	pedro	PROPN
ejge-5478	270	2	.	.	PUNCT
ejge-5478	271	1	o	o	PROPN
ejge-5478	271	2	impacto	impacto	PROPN
ejge-5478	271	3	da	da	PROPN
ejge-5478	271	4	introdução	introdução	PROPN
ejge-5478	271	5	de	de	PROPN
ejge-5478	271	6	impostos	impostos	PROPN
ejge-5478	271	7	proporcionais	proporcionais	PROPN
ejge-5478	271	8	nas	nas	PROPN
ejge-5478	271	9	receitas	receitas	PROPN
ejge-5478	271	10	fiscais	fiscais	PROPN
ejge-5478	271	11	e	e	PROPN
ejge-5478	271	12	performance	performance	NOUN
ejge-5478	271	13	económica	económica	PROPN
ejge-5478	271	14	:	:	PUNCT
ejge-5478	271	15	as	as	SCONJ
ejge-5478	271	16	experiências	experiências	PROPN
ejge-5478	271	17	de	de	X
ejge-5478	271	18	novos	novos	PROPN
ejge-5478	271	19	estados	estados	X
ejge-5478	271	20	membros	membros	PROPN
ejge-5478	271	21	da	da	PROPN
ejge-5478	271	22	ue27	ue27	PROPN
ejge-5478	271	23	.	.	PUNCT
ejge-5478	272	1	estado	estado	PROPN
ejge-5478	272	2	,	,	PUNCT
ejge-5478	272	3	gobierno	gobierno	PROPN
ejge-5478	272	4	,	,	PUNCT
ejge-5478	272	5	gestión	gestión	PROPN
ejge-5478	272	6	pública	pública	PROPN
ejge-5478	272	7	18	18	NUM
ejge-5478	272	8	,	,	PUNCT
ejge-5478	272	9	5	5	NUM
ejge-5478	272	10	-	-	SYM
ejge-5478	272	11	35	35	NUM
ejge-5478	272	12	.	.	PUNCT
ejge-5478	272	13	catarino	catarino	PROPN
ejge-5478	272	14	,	,	PUNCT
ejge-5478	272	15	j.	j.	PROPN
ejge-5478	272	16	(	(	PUNCT
ejge-5478	272	17	2009	2009	NUM
ejge-5478	272	18	)	)	PUNCT
ejge-5478	272	19	.	.	PUNCT
ejge-5478	273	1	para	para	PROPN
ejge-5478	273	2	uma	uma	PROPN
ejge-5478	273	3	teoria	teoria	PROPN
ejge-5478	273	4	política	política	PROPN
ejge-5478	273	5	do	do	VERB
ejge-5478	273	6	tributo	tributo	PROPN
ejge-5478	273	7	.	.	PUNCT
ejge-5478	274	1	cadernos	cadernos	PROPN
ejge-5478	274	2	de	de	PROPN
ejge-5478	274	3	ciência	ciência	X
ejge-5478	274	4	e	e	NOUN
ejge-5478	274	5	técnica	técnica	NOUN
ejge-5478	274	6	fiscal	fiscal	ADJ
ejge-5478	274	7	184	184	NUM
ejge-5478	274	8	.	.	PUNCT
ejge-5478	274	9	ministério	ministério	PROPN
ejge-5478	274	10	das	das	PROPN
ejge-5478	274	11	finanças	finanças	NOUN
ejge-5478	274	12	:	:	PUNCT
ejge-5478	275	1	lisboa	lisboa	PROPN
ejge-5478	275	2	.	.	PUNCT
ejge-5478	275	3	catarino	catarino	PROPN
ejge-5478	275	4	,	,	PUNCT
ejge-5478	275	5	j.	j.	PROPN
ejge-5478	275	6	(	(	PUNCT
ejge-5478	275	7	2019	2019	NUM
ejge-5478	275	8	)	)	PUNCT
ejge-5478	275	9	.	.	PUNCT
ejge-5478	276	1	finanças	finanças	PROPN
ejge-5478	276	2	públicas	públicas	PROPN
ejge-5478	276	3	e	e	PROPN
ejge-5478	276	4	direito	direito	PROPN
ejge-5478	276	5	financeiro	financeiro	PROPN
ejge-5478	276	6	(	(	PUNCT
ejge-5478	276	7	5th	5th	ADJ
ejge-5478	276	8	edition	edition	NOUN
ejge-5478	276	9	)	)	PUNCT
ejge-5478	276	10	.	.	PUNCT
ejge-5478	277	1	coimbra	coimbra	PROPN
ejge-5478	277	2	:	:	PUNCT
ejge-5478	277	3	almedina	almedina	PROPN
ejge-5478	277	4	.	.	PUNCT
ejge-5478	278	1	catarino	catarino	PROPN
ejge-5478	278	2	,	,	PUNCT
ejge-5478	278	3	j.	j.	PROPN
ejge-5478	278	4	,	,	PUNCT
ejge-5478	278	5	fonseca	fonseca	PROPN
ejge-5478	278	6	,	,	PUNCT
ejge-5478	278	7	j.	j.	PROPN
ejge-5478	278	8	(	(	PUNCT
ejge-5478	278	9	2013	2013	NUM
ejge-5478	278	10	)	)	PUNCT
ejge-5478	278	11	.	.	PUNCT
ejge-5478	279	1	sustentabilidade	sustentabilidade	PROPN
ejge-5478	279	2	financeira	financeira	PROPN
ejge-5478	279	3	e	e	PROPN
ejge-5478	279	4	orçamental	orçamental	NOUN
ejge-5478	279	5	em	em	PRON
ejge-5478	279	6	contexto	contexto	PROPN
ejge-5478	279	7	de	de	X
ejge-5478	279	8	crise	crise	PROPN
ejge-5478	279	9	global	global	PROPN
ejge-5478	279	10	numa	numa	PROPN
ejge-5478	279	11	europa	europa	PROPN
ejge-5478	279	12	de	de	PROPN
ejge-5478	279	13	moeda	moeda	PROPN
ejge-5478	279	14	única	única	PROPN
ejge-5478	279	15	.	.	PUNCT
ejge-5478	280	1	revista	revista	PROPN
ejge-5478	280	2	sequência	sequência	PROPN
ejge-5478	280	3	34(67	34(67	PROPN
ejge-5478	280	4	)	)	PUNCT
ejge-5478	280	5	,	,	PUNCT
ejge-5478	280	6	21	21	NUM
ejge-5478	280	7	-	-	SYM
ejge-5478	280	8	51	51	NUM
ejge-5478	280	9	.	.	PUNCT
ejge-5478	280	10	catarino	catarino	PROPN
ejge-5478	280	11	,	,	PUNCT
ejge-5478	280	12	j.	j.	PROPN
ejge-5478	280	13	,	,	PUNCT
ejge-5478	280	14	guimarães	guimarães	PROPN
ejge-5478	280	15	,	,	PUNCT
ejge-5478	280	16	v.	v.	PROPN
ejge-5478	280	17	(	(	PUNCT
ejge-5478	280	18	2015	2015	NUM
ejge-5478	280	19	)	)	PUNCT
ejge-5478	280	20	.	.	PUNCT
ejge-5478	281	1	lições	liçõe	VERB
ejge-5478	281	2	de	de	ADP
ejge-5478	281	3	fiscalidade	fiscalidade	NOUN
ejge-5478	281	4	,	,	PUNCT
ejge-5478	281	5	vol	vol	NOUN
ejge-5478	281	6	.	.	PROPN
ejge-5478	281	7	2	2	NUM
ejge-5478	281	8	,	,	PUNCT
ejge-5478	281	9	gestão	gestão	NOUN
ejge-5478	281	10	e	e	X
ejge-5478	281	11	planeamento	planeamento	VERB
ejge-5478	281	12	fiscal	fiscal	ADJ
ejge-5478	281	13	internacional	internacional	NOUN
ejge-5478	281	14	.	.	PUNCT
ejge-5478	282	1	coimbra	coimbra	PROPN
ejge-5478	282	2	:	:	PUNCT
ejge-5478	282	3	almedina	almedina	PROPN
ejge-5478	282	4	.	.	PUNCT
ejge-5478	283	1	european	european	PROPN
ejge-5478	283	2	commission	commission	PROPN
ejge-5478	283	3	taxation	taxation	PROPN
ejge-5478	283	4	&	&	CCONJ
ejge-5478	283	5	customs	customs	PROPN
ejge-5478	283	6	union	union	PROPN
ejge-5478	283	7	(	(	PUNCT
ejge-5478	283	8	2007	2007	NUM
ejge-5478	283	9	)	)	PUNCT
ejge-5478	283	10	.	.	PUNCT
ejge-5478	284	1	study	study	NOUN
ejge-5478	284	2	on	on	ADP
ejge-5478	284	3	reduced	reduce	VERB
ejge-5478	284	4	vat	vat	NOUN
ejge-5478	284	5	applied	apply	VERB
ejge-5478	284	6	to	to	ADP
ejge-5478	284	7	goods	good	NOUN
ejge-5478	284	8	and	and	CCONJ
ejge-5478	284	9	services	service	NOUN
ejge-5478	284	10	in	in	ADP
ejge-5478	284	11	the	the	DET
ejge-5478	284	12	member	member	NOUN
ejge-5478	284	13	states	state	NOUN
ejge-5478	284	14	of	of	ADP
ejge-5478	284	15	the	the	DET
ejge-5478	284	16	european	european	PROPN
ejge-5478	284	17	union	union	PROPN
ejge-5478	284	18	.	.	PUNCT
ejge-5478	285	1	danmark	danmark	PROPN
ejge-5478	285	2	:	:	PUNCT
ejge-5478	285	3	copenhagen	copenhagen	PROPN
ejge-5478	285	4	economics	economics	PROPN
ejge-5478	285	5	.	.	PUNCT
ejge-5478	286	1	european	european	PROPN
ejge-5478	286	2	union	union	PROPN
ejge-5478	286	3	.	.	PUNCT
ejge-5478	287	1	(	(	PUNCT
ejge-5478	287	2	2006	2006	NUM
ejge-5478	287	3	)	)	PUNCT
ejge-5478	287	4	.	.	PUNCT
ejge-5478	288	1	diretiva	diretiva	PROPN
ejge-5478	288	2	2006/112	2006/112	PROPN
ejge-5478	288	3	/	/	SYM
ejge-5478	288	4	ce	ce	PROPN
ejge-5478	288	5	do	do	AUX
ejge-5478	288	6	conselho	conselho	PROPN
ejge-5478	288	7	,	,	PUNCT
ejge-5478	288	8	de	de	PROPN
ejge-5478	288	9	28	28	NUM
ejge-5478	288	10	de	de	X
ejge-5478	288	11	novembro	novembro	PROPN
ejge-5478	288	12	de	de	X
ejge-5478	288	13	2006	2006	NUM
ejge-5478	288	14	,	,	PUNCT
ejge-5478	288	15	relativa	relativa	PROPN
ejge-5478	288	16	ao	ao	PROPN
ejge-5478	288	17	sistema	sistema	PROPN
ejge-5478	288	18	comum	comum	PROPN
ejge-5478	288	19	do	do	VERB
ejge-5478	288	20	imposto	imposto	PROPN
ejge-5478	288	21	sobre	sobre	PROPN
ejge-5478	288	22	o	o	PROPN
ejge-5478	288	23	valor	valor	PROPN
ejge-5478	288	24	acrescentado	acrescentado	PROPN
ejge-5478	288	25	.	.	PUNCT
ejge-5478	289	1	retrieved	retrieve	VERB
ejge-5478	289	2	from	from	ADP
ejge-5478	289	3	https://eur-lex.europa.eu/legal-content/pt/txt/?uri=celex%3a32006l0112	https://eur-lex.europa.eu/legal-content/pt/txt/?uri=celex%3a32006l0112	PROPN
ejge-5478	289	4	european	european	PROPN
ejge-5478	289	5	union	union	PROPN
ejge-5478	289	6	.	.	PUNCT
ejge-5478	290	1	(	(	PUNCT
ejge-5478	290	2	2010	2010	NUM
ejge-5478	290	3	)	)	PUNCT
ejge-5478	290	4	.	.	PUNCT
ejge-5478	291	1	livro	livro	PROPN
ejge-5478	291	2	verde	verde	PROPN
ejge-5478	291	3	sobre	sobre	PROPN
ejge-5478	291	4	o	o	PROPN
ejge-5478	291	5	futuro	futuro	PROPN
ejge-5478	291	6	do	do	AUX
ejge-5478	291	7	iva	iva	PROPN
ejge-5478	291	8	–	–	PUNCT
ejge-5478	291	9	rumo	rumo	PROPN
ejge-5478	291	10	a	a	DET
ejge-5478	291	11	um	um	INTJ
ejge-5478	291	12	sistema	sistema	X
ejge-5478	291	13	de	de	PROPN
ejge-5478	291	14	iva	iva	PROPN
ejge-5478	291	15	mais	mais	X
ejge-5478	291	16	simples	simples	PROPN
ejge-5478	291	17	,	,	PUNCT
ejge-5478	291	18	mais	mais	X
ejge-5478	291	19	sólido	sólido	PROPN
ejge-5478	291	20	e	e	PROPN
ejge-5478	291	21	eficaz	eficaz	X
ejge-5478	291	22	{	{	PUNCT
ejge-5478	291	23	sec(2010	sec(2010	NOUN
ejge-5478	291	24	)	)	PUNCT
ejge-5478	291	25	1455	1455	NUM
ejge-5478	291	26	final	final	ADJ
ejge-5478	291	27	}	}	PUNCT
ejge-5478	291	28	/	/	SYM
ejge-5478	291	29	com	com	NOUN
ejge-5478	291	30	(	(	PUNCT
ejge-5478	291	31	2010	2010	NUM
ejge-5478	291	32	)	)	PUNCT
ejge-5478	291	33	695	695	NUM
ejge-5478	291	34	final	final	ADJ
ejge-5478	291	35	.	.	PUNCT
ejge-5478	292	1	retrieved	retrieve	VERB
ejge-5478	292	2	from	from	ADP
ejge-5478	292	3	https://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=com:2010:0695:fin:pt:pdf	https://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=com:2010:0695:fin:pt:pdf	PROPN
ejge-5478	292	4	fisher	fisher	PROPN
ejge-5478	292	5	,	,	PUNCT
ejge-5478	292	6	r.	r.	PROPN
ejge-5478	292	7	(	(	PUNCT
ejge-5478	292	8	1918	1918	NUM
ejge-5478	292	9	)	)	PUNCT
ejge-5478	292	10	.	.	PUNCT
ejge-5478	293	1	the	the	DET
ejge-5478	293	2	correlation	correlation	NOUN
ejge-5478	293	3	between	between	ADP
ejge-5478	293	4	relatives	relative	NOUN
ejge-5478	293	5	on	on	ADP
ejge-5478	293	6	the	the	DET
ejge-5478	293	7	supposition	supposition	NOUN
ejge-5478	293	8	of	of	ADP
ejge-5478	293	9	mendelian	mendelian	ADJ
ejge-5478	293	10	inheritance	inheritance	NOUN
ejge-5478	293	11	.	.	PUNCT
ejge-5478	294	1	philosophical	philosophical	ADJ
ejge-5478	294	2	transactions	transaction	NOUN
ejge-5478	294	3	of	of	ADP
ejge-5478	294	4	the	the	DET
ejge-5478	294	5	royal	royal	ADJ
ejge-5478	294	6	society	society	NOUN
ejge-5478	294	7	of	of	ADP
ejge-5478	294	8	edinburgh	edinburgh	PROPN
ejge-5478	294	9	52(2	52(2	NUM
ejge-5478	294	10	)	)	PUNCT
ejge-5478	294	11	,	,	PUNCT
ejge-5478	294	12	399	399	NUM
ejge-5478	294	13	-	-	SYM
ejge-5478	294	14	433	433	NUM
ejge-5478	294	15	.	.	PUNCT
ejge-5478	295	1	doi	doi	NOUN
ejge-5478	295	2	:	:	PUNCT
ejge-5478	295	3	https://doi.org/10.1017/s0080456800012163	https://doi.org/10.1017/s0080456800012163	NUM
ejge-5478	295	4	gastaldi	gastaldi	PROPN
ejge-5478	295	5	,	,	PUNCT
ejge-5478	295	6	f.	f.	PROPN
ejge-5478	295	7	,	,	PUNCT
ejge-5478	295	8	liberati	liberati	PROPN
ejge-5478	295	9	,	,	PUNCT
ejge-5478	295	10	p.	p.	NOUN
ejge-5478	295	11	,	,	PUNCT
ejge-5478	295	12	pisanom	pisanom	PROPN
ejge-5478	295	13	,	,	PUNCT
ejge-5478	295	14	e.	e.	PROPN
ejge-5478	295	15	&	&	CCONJ
ejge-5478	295	16	tedeschi	tedeschi	PROPN
ejge-5478	295	17	,	,	PUNCT
ejge-5478	295	18	s.	s.	PROPN
ejge-5478	295	19	(	(	PUNCT
ejge-5478	295	20	2017	2017	NUM
ejge-5478	295	21	)	)	PUNCT
ejge-5478	295	22	.	.	PUNCT
ejge-5478	296	1	regressivity	regressivity	NOUN
ejge-5478	296	2	reduction	reduction	NOUN
ejge-5478	296	3	of	of	ADP
ejge-5478	296	4	vat	vat	NOUN
ejge-5478	296	5	reform	reform	NOUN
ejge-5478	296	6	.	.	PUNCT
ejge-5478	297	1	international	international	ADJ
ejge-5478	297	2	journal	journal	NOUN
ejge-5478	297	3	of	of	ADP
ejge-5478	297	4	microsimulation	microsimulation	NOUN
ejge-5478	297	5	10	10	NUM
ejge-5478	297	6	,	,	PUNCT
ejge-5478	297	7	29	29	NUM
ejge-5478	297	8	-	-	SYM
ejge-5478	297	9	72	72	NUM
ejge-5478	297	10	.	.	PUNCT
ejge-5478	298	1	gomes	gome	NOUN
ejge-5478	298	2	,	,	PUNCT
ejge-5478	298	3	j.	j.	PROPN
ejge-5478	298	4	(	(	PUNCT
ejge-5478	298	5	2008	2008	NUM
ejge-5478	298	6	)	)	PUNCT
ejge-5478	298	7	.	.	PUNCT
ejge-5478	299	1	a	a	DET
ejge-5478	299	2	simplicidade	simplicidade	NOUN
ejge-5478	299	3	e	e	PROPN
ejge-5478	299	4	a	a	DET
ejge-5478	299	5	instabilidade	instabilidade	NOUN
ejge-5478	299	6	no	no	DET
ejge-5478	299	7	sistema	sistema	NOUN
ejge-5478	299	8	fiscal	fiscal	ADJ
ejge-5478	299	9	português	português	NOUN
ejge-5478	299	10	–	–	PUNCT
ejge-5478	299	11	prioridade	prioridade	PROPN
ejge-5478	299	12	da	da	PROPN
ejge-5478	299	13	política	política	PROPN
ejge-5478	299	14	fiscal	fiscal	PROPN
ejge-5478	299	15	.	.	PUNCT
ejge-5478	300	1	revisores	revisore	NOUN
ejge-5478	300	2	e	e	PROPN
ejge-5478	300	3	auditores	auditore	NOUN
ejge-5478	300	4	40	40	NUM
ejge-5478	300	5	,	,	PUNCT
ejge-5478	300	6	55	55	NUM
ejge-5478	300	7	-	-	SYM
ejge-5478	300	8	62	62	NUM
ejge-5478	300	9	.	.	PUNCT
ejge-5478	301	1	gomes	gome	NOUN
ejge-5478	301	2	,	,	PUNCT
ejge-5478	301	3	j.	j.	PROPN
ejge-5478	301	4	&	&	CCONJ
ejge-5478	301	5	pires	pires	PROPN
ejge-5478	301	6	,	,	PUNCT
ejge-5478	301	7	j.	j.	PROPN
ejge-5478	301	8	(	(	PUNCT
ejge-5478	301	9	2013	2013	NUM
ejge-5478	301	10	)	)	PUNCT
ejge-5478	301	11	.	.	PUNCT
ejge-5478	302	1	novas	novas	PROPN
ejge-5478	302	2	regras	regras	PROPN
ejge-5478	302	3	aplicáveis	aplicáveis	PROPN
ejge-5478	302	4	aos	aos	PROPN
ejge-5478	302	5	bens	ben	VERB
ejge-5478	302	6	em	em	PRON
ejge-5478	302	7	circulação	circulação	PROPN
ejge-5478	302	8	.	.	PUNCT
ejge-5478	302	9	boletim	boletim	PROPN
ejge-5478	302	10	do	do	AUX
ejge-5478	302	11	contribuinte	contribuinte	NOUN
ejge-5478	302	12	,	,	PUNCT
ejge-5478	302	13	revista	revista	PROPN
ejge-5478	302	14	de	de	X
ejge-5478	302	15	informação	informação	ADJ
ejge-5478	302	16	fiscal	fiscal	ADJ
ejge-5478	302	17	81(10	81(10	NUM
ejge-5478	302	18	)	)	PUNCT
ejge-5478	302	19	,	,	PUNCT
ejge-5478	302	20	360	360	NUM
ejge-5478	302	21	-	-	SYM
ejge-5478	302	22	364	364	NUM
ejge-5478	302	23	.	.	PUNCT
ejge-5478	302	24	levene	levene	NOUN
ejge-5478	302	25	,	,	PUNCT
ejge-5478	302	26	h.	h.	PROPN
ejge-5478	302	27	(	(	PUNCT
ejge-5478	302	28	1960	1960	NUM
ejge-5478	302	29	)	)	PUNCT
ejge-5478	302	30	.	.	PUNCT
ejge-5478	303	1	robust	robust	ADJ
ejge-5478	303	2	tests	test	NOUN
ejge-5478	303	3	for	for	ADP
ejge-5478	303	4	equality	equality	NOUN
ejge-5478	303	5	of	of	ADP
ejge-5478	303	6	variances	variance	NOUN
ejge-5478	303	7	.	.	PUNCT
ejge-5478	304	1	in	in	ADP
ejge-5478	304	2	olkin	olkin	PROPN
ejge-5478	304	3	,	,	PUNCT
ejge-5478	304	4	i.	i.	NOUN
ejge-5478	304	5	,	,	PUNCT
ejge-5478	304	6	ghurye	ghurye	PROPN
ejge-5478	304	7	,	,	PUNCT
ejge-5478	304	8	s.	s.	PROPN
ejge-5478	304	9	,	,	PUNCT
ejge-5478	304	10	hoeffding	hoeffding	NOUN
ejge-5478	304	11	,	,	PUNCT
ejge-5478	304	12	w.	w.	PROPN
ejge-5478	304	13	,	,	PUNCT
ejge-5478	304	14	madow	madow	PROPN
ejge-5478	304	15	,	,	PUNCT
ejge-5478	304	16	w.	w.	PROPN
ejge-5478	304	17	,	,	PUNCT
ejge-5478	304	18	mann	mann	PROPN
ejge-5478	304	19	,	,	PUNCT
ejge-5478	304	20	h.	h.	PROPN
ejge-5478	304	21	(	(	PUNCT
ejge-5478	304	22	eds	eds	PROPN
ejge-5478	304	23	.	.	PUNCT
ejge-5478	304	24	)	)	PUNCT
ejge-5478	304	25	.	.	PUNCT
ejge-5478	305	1	contributions	contribution	NOUN
ejge-5478	305	2	to	to	ADP
ejge-5478	305	3	probability	probability	NOUN
ejge-5478	305	4	and	and	CCONJ
ejge-5478	305	5	statistics	statistic	NOUN
ejge-5478	305	6	:	:	PUNCT
ejge-5478	305	7	essays	essay	NOUN
ejge-5478	305	8	in	in	ADP
ejge-5478	305	9	honor	honor	NOUN
ejge-5478	305	10	of	of	ADP
ejge-5478	305	11	harold	harold	PROPN
ejge-5478	305	12	hotelling	hotelling	PROPN
ejge-5478	305	13	.	.	PUNCT
ejge-5478	306	1	stanford	stanford	PROPN
ejge-5478	306	2	:	:	PUNCT
ejge-5478	306	3	stanford	stanford	PROPN
ejge-5478	306	4	university	university	PROPN
ejge-5478	306	5	press	press	NOUN
ejge-5478	306	6	.	.	PUNCT
ejge-5478	307	1	lima	lima	PROPN
ejge-5478	307	2	,	,	PUNCT
ejge-5478	307	3	e.	e.	PROPN
ejge-5478	307	4	&	&	CCONJ
ejge-5478	307	5	rezende	rezende	PROPN
ejge-5478	307	6	,	,	PUNCT
ejge-5478	307	7	a.	a.	NOUN
ejge-5478	307	8	(	(	PUNCT
ejge-5478	307	9	2006	2006	NUM
ejge-5478	307	10	)	)	PUNCT
ejge-5478	307	11	.	.	PUNCT
ejge-5478	308	1	um	um	INTJ
ejge-5478	308	2	estudo	estudo	PROPN
ejge-5478	308	3	sobre	sobre	PROPN
ejge-5478	308	4	a	a	DET
ejge-5478	308	5	evolução	evolução	PROPN
ejge-5478	308	6	da	da	PROPN
ejge-5478	308	7	carga	carga	PROPN
ejge-5478	308	8	tributária	tributária	PROPN
ejge-5478	308	9	no	no	DET
ejge-5478	308	10	brasil	brasil	NOUN
ejge-5478	308	11	:	:	PUNCT
ejge-5478	308	12	uma	uma	PROPN
ejge-5478	308	13	análise	análise	PROPN
ejge-5478	308	14	a	a	DET
ejge-5478	308	15	partir	partir	PROPN
ejge-5478	308	16	da	da	PROPN
ejge-5478	308	17	curva	curva	PROPN
ejge-5478	308	18	de	de	X
ejge-5478	308	19	laffer	laffer	PROPN
ejge-5478	308	20	.	.	PUNCT
ejge-5478	309	1	encontro	encontro	PROPN
ejge-5478	309	2	de	de	PROPN
ejge-5478	309	3	administração	administração	PROPN
ejge-5478	309	4	pública	pública	PROPN
ejge-5478	309	5	e	e	PROPN
ejge-5478	309	6	governança	governança	PROPN
ejge-5478	309	7	,	,	PUNCT
ejge-5478	309	8	são	são	PROPN
ejge-5478	309	9	paulo	paulo	PROPN
ejge-5478	309	10	:	:	PUNCT
ejge-5478	309	11	anpad	anpad	PROPN
ejge-5478	309	12	.	.	PUNCT
ejge-5478	310	1	nabais	nabais	PROPN
ejge-5478	310	2	,	,	PUNCT
ejge-5478	310	3	j.	j.	PROPN
ejge-5478	310	4	(	(	PUNCT
ejge-5478	310	5	2010	2010	NUM
ejge-5478	310	6	)	)	PUNCT
ejge-5478	310	7	.	.	PUNCT
ejge-5478	311	1	reflexões	reflexões	PROPN
ejge-5478	311	2	sobre	sobre	PROPN
ejge-5478	311	3	quem	quem	PROPN
ejge-5478	311	4	paga	paga	PROPN
ejge-5478	311	5	a	a	DET
ejge-5478	311	6	conta	conta	NOUN
ejge-5478	311	7	do	do	AUX
ejge-5478	311	8	estado	estado	VERB
ejge-5478	311	9	social	social	ADJ
ejge-5478	311	10	.	.	PUNCT
ejge-5478	312	1	revista	revista	PROPN
ejge-5478	312	2	da	da	PROPN
ejge-5478	312	3	faculdade	faculdade	PROPN
ejge-5478	312	4	de	de	PROPN
ejge-5478	312	5	direito	direito	PROPN
ejge-5478	312	6	da	da	PROPN
ejge-5478	312	7	universidade	universidade	PROPN
ejge-5478	312	8	do	do	AUX
ejge-5478	312	9	porto	porto	PROPN
ejge-5478	312	10	7	7	NUM
ejge-5478	312	11	,	,	PUNCT
ejge-5478	312	12	51	51	NUM
ejge-5478	312	13	-	-	SYM
ejge-5478	312	14	83	83	NUM
ejge-5478	312	15	.	.	PUNCT
ejge-5478	313	1	nunes	nune	NOUN
ejge-5478	313	2	,	,	PUNCT
ejge-5478	313	3	m.	m.	NOUN
ejge-5478	313	4	(	(	PUNCT
ejge-5478	313	5	2007	2007	NUM
ejge-5478	313	6	)	)	PUNCT
ejge-5478	313	7	.	.	PUNCT
ejge-5478	314	1	experiências	experiências	PROPN
ejge-5478	314	2	supply	supply	NOUN
ejge-5478	314	3	-	-	PUNCT
ejge-5478	314	4	siders	sider	NOUN
ejge-5478	314	5	na	na	ADP
ejge-5478	314	6	ue15	ue15	PROPN
ejge-5478	314	7	:	:	PUNCT
ejge-5478	314	8	a	a	DET
ejge-5478	314	9	redução	redução	NOUN
ejge-5478	314	10	de	de	X
ejge-5478	314	11	impostos	impostos	PROPN
ejge-5478	314	12	como	como	PROPN
ejge-5478	314	13	política	política	PROPN
ejge-5478	314	14	de	de	PROPN
ejge-5478	314	15	melhoria	melhoria	PROPN
ejge-5478	314	16	da	da	PROPN
ejge-5478	314	17	posição	posição	PROPN
ejge-5478	314	18	orçamental	orçamental	PROPN
ejge-5478	314	19	intertemporal	intertemporal	PROPN
ejge-5478	314	20	.	.	PUNCT
ejge-5478	315	1	revista	revista	PROPN
ejge-5478	315	2	de	de	PROPN
ejge-5478	315	3	estudos	estudos	PROPN
ejge-5478	315	4	politécnicos	politécnicos	PROPN
ejge-5478	315	5	5(8	5(8	NUM
ejge-5478	315	6	)	)	PUNCT
ejge-5478	315	7	,	,	PUNCT
ejge-5478	315	8	113	113	NUM
ejge-5478	315	9	-	-	SYM
ejge-5478	315	10	138	138	NUM
ejge-5478	315	11	.	.	PUNCT
ejge-5478	315	12	organisation	organisation	NOUN
ejge-5478	315	13	for	for	ADP
ejge-5478	315	14	economic	economic	ADJ
ejge-5478	315	15	co	co	NOUN
ejge-5478	315	16	-	-	NOUN
ejge-5478	315	17	operation	operation	NOUN
ejge-5478	315	18	and	and	CCONJ
ejge-5478	315	19	development	development	NOUN
ejge-5478	315	20	.	.	PUNCT
ejge-5478	316	1	(	(	PUNCT
ejge-5478	316	2	2009	2009	NUM
ejge-5478	316	3	)	)	PUNCT
ejge-5478	316	4	.	.	PUNCT
ejge-5478	317	1	perspetivas	perspetivas	PROPN
ejge-5478	317	2	económicas	económicas	PROPN
ejge-5478	317	3	de	de	PROPN
ejge-5478	317	4	américa	américa	PROPN
ejge-5478	317	5	latina	latina	PROPN
ejge-5478	317	6	2009	2009	NUM
ejge-5478	317	7	.	.	PUNCT
ejge-5478	318	1	paris	paris	PROPN
ejge-5478	318	2	:	:	PUNCT
ejge-5478	318	3	oecd	oecd	PROPN
ejge-5478	318	4	publishing	publishing	PROPN
ejge-5478	318	5	.	.	PUNCT
ejge-5478	319	1	oliveira	oliveira	PROPN
ejge-5478	319	2	,	,	PUNCT
ejge-5478	319	3	a.	a.	NOUN
ejge-5478	319	4	(	(	PUNCT
ejge-5478	319	5	2010	2010	NUM
ejge-5478	319	6	)	)	PUNCT
ejge-5478	319	7	.	.	PUNCT
ejge-5478	320	1	iva	iva	PROPN
ejge-5478	320	2	–	–	PUNCT
ejge-5478	320	3	imposto	imposto	PROPN
ejge-5478	320	4	sobre	sobre	PROPN
ejge-5478	320	5	o	o	PROPN
ejge-5478	320	6	valor	valor	PROPN
ejge-5478	320	7	acrescentado	acrescentado	PROPN
ejge-5478	320	8	:	:	PUNCT
ejge-5478	320	9	um	um	INTJ
ejge-5478	320	10	imposto	imposto	ADJ
ejge-5478	320	11	neutro	neutro	PROPN
ejge-5478	320	12	.	.	PUNCT
ejge-5478	321	1	porto	porto	PROPN
ejge-5478	321	2	:	:	PUNCT
ejge-5478	321	3	universidade	universidade	PROPN
ejge-5478	321	4	do	do	AUX
ejge-5478	321	5	porto	porto	PROPN
ejge-5478	321	6	.	.	PUNCT
ejge-5478	322	1	palma	palma	PROPN
ejge-5478	322	2	,	,	PUNCT
ejge-5478	322	3	c.	c.	PROPN
ejge-5478	322	4	(	(	PUNCT
ejge-5478	322	5	2011	2011	NUM
ejge-5478	322	6	)	)	PUNCT
ejge-5478	322	7	.	.	PUNCT
ejge-5478	323	1	o	o	NOUN
ejge-5478	324	1	orçamento	orçamento	ADP
ejge-5478	324	2	do	do	AUX
ejge-5478	324	3	estado	estado	VERB
ejge-5478	324	4	para	para	PROPN
ejge-5478	324	5	2012	2012	NUM
ejge-5478	324	6	:	:	PUNCT
ejge-5478	324	7	a	a	DET
ejge-5478	324	8	proposta	proposta	ADJ
ejge-5478	324	9	de	de	X
ejge-5478	324	10	orçamento	orçamento	NOUN
ejge-5478	324	11	do	do	AUX
ejge-5478	324	12	estado	estado	VERB
ejge-5478	324	13	para	para	PROPN
ejge-5478	324	14	2012	2012	NUM
ejge-5478	324	15	e	e	NOUN
ejge-5478	324	16	as	as	ADP
ejge-5478	324	17	taxas	taxas	PROPN
ejge-5478	324	18	do	do	PROPN
ejge-5478	324	19	iva	iva	PROPN
ejge-5478	324	20	.	.	PUNCT
ejge-5478	325	1	revista	revista	PROPN
ejge-5478	325	2	de	de	PROPN
ejge-5478	325	3	finanças	finanças	PROPN
ejge-5478	325	4	públicas	públicas	PROPN
ejge-5478	325	5	e	e	X
ejge-5478	325	6	direito	direito	X
ejge-5478	325	7	fiscal	fiscal	ADJ
ejge-5478	325	8	4(3	4(3	NUM
ejge-5478	325	9	)	)	PUNCT
ejge-5478	325	10	,	,	PUNCT
ejge-5478	325	11	77	77	NUM
ejge-5478	325	12	-	-	SYM
ejge-5478	325	13	98	98	NUM
ejge-5478	325	14	.	.	PUNCT
ejge-5478	326	1	palma	palma	NOUN
ejge-5478	326	2	,	,	PUNCT
ejge-5478	326	3	c.	c.	PROPN
ejge-5478	326	4	(	(	PUNCT
ejge-5478	326	5	2012	2012	NUM
ejge-5478	326	6	)	)	PUNCT
ejge-5478	326	7	.	.	PUNCT
ejge-5478	327	1	a	a	DET
ejge-5478	327	2	recente	recente	NOUN
ejge-5478	327	3	comunicação	comunicação	PROPN
ejge-5478	327	4	da	da	PROPN
ejge-5478	327	5	comissão	comissão	PROPN
ejge-5478	327	6	sobre	sobre	PROPN
ejge-5478	327	7	o	o	PROPN
ejge-5478	327	8	futuro	futuro	PROPN
ejge-5478	327	9	do	do	PROPN
ejge-5478	327	10	iva	iva	PROPN
ejge-5478	327	11	.	.	PROPN
ejge-5478	327	12	revista	revista	PROPN
ejge-5478	327	13	toc	toc	PROPN
ejge-5478	327	14	12(144	12(144	PROPN
ejge-5478	327	15	)	)	PUNCT
ejge-5478	327	16	,	,	PUNCT
ejge-5478	327	17	48	48	NUM
ejge-5478	327	18	-	-	SYM
ejge-5478	327	19	55	55	NUM
ejge-5478	327	20	.	.	PUNCT
ejge-5478	328	1	pereira	pereira	PROPN
ejge-5478	328	2	,	,	PUNCT
ejge-5478	328	3	j.	j.	PROPN
ejge-5478	328	4	(	(	PUNCT
ejge-5478	328	5	2003	2003	NUM
ejge-5478	328	6	)	)	PUNCT
ejge-5478	328	7	.	.	PUNCT
ejge-5478	329	1	finanças	finanças	PROPN
ejge-5478	329	2	públicas	públicas	PROPN
ejge-5478	329	3	:	:	PUNCT
ejge-5478	329	4	a	a	DET
ejge-5478	329	5	política	política	PROPN
ejge-5478	329	6	orçamental	orçamental	NOUN
ejge-5478	329	7	no	no	DET
ejge-5478	329	8	brasil	brasil	PROPN
ejge-5478	329	9	.	.	PUNCT
ejge-5478	330	1	são	são	PROPN
ejge-5478	330	2	paulo	paulo	PROPN
ejge-5478	330	3	:	:	PUNCT
ejge-5478	330	4	atlas	atlas	PROPN
ejge-5478	330	5	.	.	PROPN
ejge-5478	330	6	ministério	ministério	PROPN
ejge-5478	330	7	das	das	PROPN
ejge-5478	330	8	finanças	finanças	PROPN
ejge-5478	330	9	de	de	PROPN
ejge-5478	330	10	portugal	portugal	PROPN
ejge-5478	330	11	.	.	PUNCT
ejge-5478	331	1	(	(	PUNCT
ejge-5478	331	2	2011	2011	NUM
ejge-5478	331	3	)	)	PUNCT
ejge-5478	331	4	.	.	PUNCT
ejge-5478	332	1	plano	plano	PROPN
ejge-5478	332	2	estratégico	estratégico	PROPN
ejge-5478	332	3	de	de	X
ejge-5478	332	4	combate	combate	X
ejge-5478	332	5	à	à	X
ejge-5478	332	6	fraude	fraude	NOUN
ejge-5478	332	7	e	e	PROPN
ejge-5478	332	8	evasão	evasão	NOUN
ejge-5478	332	9	fiscais	fiscais	ADV
ejge-5478	332	10	e	e	PROPN
ejge-5478	332	11	aduaneiras	aduaneira	NOUN
ejge-5478	332	12	,	,	PUNCT
ejge-5478	332	13	2012	2012	NUM
ejge-5478	332	14	-	-	SYM
ejge-5478	332	15	2014	2014	NUM
ejge-5478	332	16	.	.	PUNCT
ejge-5478	333	1	retrieved	retrieve	VERB
ejge-5478	333	2	from	from	ADP
ejge-5478	333	3	http://apit.pt/public/scaffold_documentos/pedcafeefea_2012-2014.pdf	http://apit.pt/public/scaffold_documentos/pedcafeefea_2012-2014.pdf	PROPN
ejge-5478	333	4	governo	governo	PROPN
ejge-5478	333	5	de	de	PROPN
ejge-5478	333	6	portugal	portugal	PROPN
ejge-5478	333	7	.	.	PUNCT
ejge-5478	334	1	(	(	PUNCT
ejge-5478	334	2	2013	2013	NUM
ejge-5478	334	3	)	)	PUNCT
ejge-5478	334	4	.	.	PUNCT
ejge-5478	335	1	relatório	relatório	PROPN
ejge-5478	335	2	do	do	VERB
ejge-5478	335	3	grupo	grupo	PROPN
ejge-5478	335	4	de	de	X
ejge-5478	335	5	trabalho	trabalho	PROPN
ejge-5478	335	6	interministerial	interministerial	PROPN
ejge-5478	335	7	sobre	sobre	PROPN
ejge-5478	335	8	a	a	DET
ejge-5478	335	9	avaliação	avaliação	PROPN
ejge-5478	335	10	da	da	PROPN
ejge-5478	335	11	situação	situação	PROPN
ejge-5478	335	12	económico	económico	PROPN
ejge-5478	335	13	-	-	PUNCT
ejge-5478	335	14	financeira	financeira	PROPN
ejge-5478	335	15	específica	específica	PROPN
ejge-5478	335	16	dos	do	VERB
ejge-5478	335	17	custos	custos	NOUN
ejge-5478	335	18	de	de	X
ejge-5478	335	19	contexto	contexto	NOUN
ejge-5478	335	20	dos	do	NOUN
ejge-5478	335	21	sectores	sectores	PROPN
ejge-5478	335	22	da	da	PROPN
ejge-5478	335	23	hotelaria	hotelaria	PROPN
ejge-5478	335	24	,	,	PUNCT
ejge-5478	335	25	restauração	restauração	NOUN
ejge-5478	335	26	e	e	PROPN
ejge-5478	335	27	similares	similares	PROPN
ejge-5478	335	28	.	.	PUNCT
ejge-5478	336	1	retrieved	retrieve	VERB
ejge-5478	336	2	from	from	ADP
ejge-5478	336	3	http://issuu.com/psdleiria/docs/relat__rio_situa____o_econ__mico-fi	http://issuu.com/psdleiria/docs/relat__rio_situa____o_econ__mico-fi	PROPN
ejge-5478	336	4	https://eur-lex.europa.eu/legal-content/pt/txt/?uri=celex%3a32006l0112	https://eur-lex.europa.eu/legal-content/pt/txt/?uri=celex%3a32006l0112	NOUN
ejge-5478	336	5	https://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=com:2010:0695:fin:pt:pdf	https://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=com:2010:0695:fin:pt:pdf	NOUN
ejge-5478	336	6	https://doi.org/10.1017/s0080456800012163	https://doi.org/10.1017/s0080456800012163	PROPN
ejge-5478	336	7	http://issuu.com/psdleiria/docs/relat__rio_situa____o_econ__mico-fi	http://issuu.com/psdleiria/docs/relat__rio_situa____o_econ__mico-fi	PROPN
ejge-5478	336	8	r.	r.	PROPN
ejge-5478	336	9	de	de	PROPN
ejge-5478	336	10	moraes	moraes	PROPN
ejge-5478	336	11	e	e	PROPN
ejge-5478	336	12	soares	soares	AUX
ejge-5478	336	13	et	et	PROPN
ejge-5478	336	14	al	al	PROPN
ejge-5478	336	15	.	.	PUNCT
ejge-5478	336	16	/	/	SYM
ejge-5478	336	17	european	european	PROPN
ejge-5478	336	18	journal	journal	PROPN
ejge-5478	336	19	of	of	ADP
ejge-5478	336	20	government	government	NOUN
ejge-5478	336	21	and	and	CCONJ
ejge-5478	336	22	economics	economic	NOUN
ejge-5478	336	23	8(2	8(2	NUM
ejge-5478	336	24	)	)	PUNCT
ejge-5478	336	25	,	,	PUNCT
ejge-5478	336	26	december	december	PROPN
ejge-5478	336	27	2019	2019	NUM
ejge-5478	336	28	,	,	PUNCT
ejge-5478	336	29	145	145	NUM
ejge-5478	336	30	-	-	SYM
ejge-5478	336	31	160	160	NUM
ejge-5478	336	32	160	160	NUM
ejge-5478	336	33	polinsky	polinsky	NOUN
ejge-5478	336	34	,	,	PUNCT
ejge-5478	336	35	a.	a.	PROPN
ejge-5478	336	36	mitchell	mitchell	PROPN
ejge-5478	336	37	,	,	PUNCT
ejge-5478	336	38	(	(	PUNCT
ejge-5478	336	39	1989	1989	NUM
ejge-5478	336	40	)	)	PUNCT
ejge-5478	336	41	an	an	DET
ejge-5478	336	42	introduction	introduction	NOUN
ejge-5478	336	43	to	to	ADP
ejge-5478	336	44	law	law	NOUN
ejge-5478	336	45	and	and	CCONJ
ejge-5478	336	46	economics	economic	NOUN
ejge-5478	336	47	.	.	PUNCT
ejge-5478	337	1	aspen	aspen	PROPN
ejge-5478	337	2	:	:	PUNCT
ejge-5478	337	3	aspen	aspen	PROPN
ejge-5478	337	4	law	law	PROPN
ejge-5478	337	5	&	&	CCONJ
ejge-5478	337	6	business	business	NOUN
ejge-5478	337	7	.	.	PUNCT
ejge-5478	338	1	portugal	portugal	PROPN
ejge-5478	338	2	.	.	PUNCT
ejge-5478	338	3	(	(	PUNCT
ejge-5478	338	4	2014a	2014a	NUM
ejge-5478	338	5	)	)	PUNCT
ejge-5478	338	6	.	.	PUNCT
ejge-5478	339	1	lei	lei	PROPN
ejge-5478	340	1	n.º	n.º	PROPN
ejge-5478	340	2	2/2014	2/2014	PROPN
ejge-5478	340	3	,	,	PUNCT
ejge-5478	340	4	de	de	PROPN
ejge-5478	340	5	16	16	NUM
ejge-5478	340	6	de	de	PROPN
ejge-5478	340	7	janeiro	janeiro	PROPN
ejge-5478	340	8	.	.	PUNCT
ejge-5478	341	1	retrieved	retrieve	VERB
ejge-5478	341	2	from	from	ADP
ejge-5478	341	3	https://dre.pt/pesquisa//search/571007/details/maximized	https://dre.pt/pesquisa//search/571007/details/maximized	PROPN
ejge-5478	341	4	portugal	portugal	PROPN
ejge-5478	341	5	.	.	PUNCT
ejge-5478	342	1	(	(	PUNCT
ejge-5478	342	2	2014b	2014b	NUM
ejge-5478	342	3	)	)	PUNCT
ejge-5478	342	4	.	.	PUNCT
ejge-5478	343	1	lei	lei	PROPN
ejge-5478	344	1	n.º	n.º	PROPN
ejge-5478	344	2	82	82	NUM
ejge-5478	344	3	-	-	PUNCT
ejge-5478	344	4	e/2014	e/2014	NOUN
ejge-5478	344	5	,	,	PUNCT
ejge-5478	344	6	de	de	X
ejge-5478	344	7	31	31	NUM
ejge-5478	344	8	de	de	X
ejge-5478	344	9	dezembro	dezembro	NOUN
ejge-5478	344	10	.	.	PUNCT
ejge-5478	345	1	retrieved	retrieve	VERB
ejge-5478	345	2	from	from	ADP
ejge-5478	345	3	https://dre.pt/home//dre/66022085/details/maximized?p_auth=hg07h3xg	https://dre.pt/home//dre/66022085/details/maximized?p_auth=hg07h3xg	PROPN
ejge-5478	345	4	ribeiro	ribeiro	PROPN
ejge-5478	345	5	,	,	PUNCT
ejge-5478	345	6	l.	l.	PROPN
ejge-5478	345	7	(	(	PUNCT
ejge-5478	345	8	2012	2012	NUM
ejge-5478	345	9	)	)	PUNCT
ejge-5478	345	10	.	.	PUNCT
ejge-5478	346	1	peritos	perito	NOUN
ejge-5478	346	2	do	do	VERB
ejge-5478	346	3	fmi	fmi	PROPN
ejge-5478	346	4	e	e	PROPN
ejge-5478	346	5	de	de	PROPN
ejge-5478	346	6	bruxelas	bruxelas	PROPN
ejge-5478	346	7	querem	querem	PROPN
ejge-5478	346	8	que	que	PROPN
ejge-5478	346	9	portugal	portugal	PROPN
ejge-5478	346	10	caminhe	caminhe	NOUN
ejge-5478	346	11	para	para	PROPN
ejge-5478	346	12	iva	iva	PROPN
ejge-5478	346	13	único	único	PROPN
ejge-5478	346	14	.	.	PUNCT
ejge-5478	347	1	retrieved	retrieve	VERB
ejge-5478	347	2	from	from	ADP
ejge-5478	347	3	http://www.clipquick.com/files/imprensa/2012/0414/0/1_1801432_c36f3ed054e26786605ce3d62abca4fc.pdf	http://www.clipquick.com/files/imprensa/2012/0414/0/1_1801432_c36f3ed054e26786605ce3d62abca4fc.pdf	PROPN
ejge-5478	347	4	scheffé	scheffé	NOUN
ejge-5478	347	5	,	,	PUNCT
ejge-5478	347	6	h.	h.	PROPN
ejge-5478	347	7	(	(	PUNCT
ejge-5478	347	8	1959	1959	NUM
ejge-5478	347	9	)	)	PUNCT
ejge-5478	347	10	.	.	PUNCT
ejge-5478	348	1	the	the	DET
ejge-5478	348	2	analysis	analysis	NOUN
ejge-5478	348	3	of	of	ADP
ejge-5478	348	4	variance	variance	NOUN
ejge-5478	348	5	.	.	PUNCT
ejge-5478	349	1	new	new	PROPN
ejge-5478	349	2	york	york	PROPN
ejge-5478	349	3	:	:	PUNCT
ejge-5478	349	4	wiley	wiley	PROPN
ejge-5478	349	5	.	.	PUNCT
ejge-5478	350	1	shapiro	shapiro	PROPN
ejge-5478	350	2	,	,	PUNCT
ejge-5478	350	3	s.	s.	PROPN
ejge-5478	350	4	,	,	PUNCT
ejge-5478	350	5	&	&	CCONJ
ejge-5478	350	6	wilk	wilk	PROPN
ejge-5478	350	7	,	,	PUNCT
ejge-5478	350	8	m.	m.	NOUN
ejge-5478	350	9	(	(	PUNCT
ejge-5478	350	10	1965	1965	NUM
ejge-5478	350	11	)	)	PUNCT
ejge-5478	350	12	.	.	PUNCT
ejge-5478	351	1	an	an	DET
ejge-5478	351	2	analysis	analysis	NOUN
ejge-5478	351	3	of	of	ADP
ejge-5478	351	4	variance	variance	NOUN
ejge-5478	351	5	test	test	NOUN
ejge-5478	351	6	for	for	ADP
ejge-5478	351	7	normality	normality	NOUN
ejge-5478	351	8	(	(	PUNCT
ejge-5478	351	9	complete	complete	ADJ
ejge-5478	351	10	samples	sample	NOUN
ejge-5478	351	11	)	)	PUNCT
ejge-5478	351	12	.	.	PUNCT
ejge-5478	352	1	biometrika	biometrika	NOUN
ejge-5478	352	2	52(3	52(3	PROPN
ejge-5478	352	3	-	-	PUNCT
ejge-5478	352	4	4	4	NUM
ejge-5478	352	5	)	)	PUNCT
ejge-5478	352	6	,	,	PUNCT
ejge-5478	352	7	591	591	NUM
ejge-5478	352	8	-	-	SYM
ejge-5478	352	9	611	611	NUM
ejge-5478	352	10	.	.	PUNCT
ejge-5478	353	1	doi	doi	NOUN
ejge-5478	353	2	:	:	PUNCT
ejge-5478	353	3	https://doi.org/10.1093/biomet/52.3-4.591	https://doi.org/10.1093/biomet/52.3-4.591	PROPN
ejge-5478	353	4	siqueira	siqueira	NOUN
ejge-5478	353	5	,	,	PUNCT
ejge-5478	353	6	r.	r.	PROPN
ejge-5478	353	7	(	(	PUNCT
ejge-5478	353	8	2001	2001	NUM
ejge-5478	353	9	)	)	PUNCT
ejge-5478	353	10	.	.	PUNCT
ejge-5478	354	1	iva	iva	PROPN
ejge-5478	354	2	uniforme	uniforme	PROPN
ejge-5478	354	3	com	com	PROPN
ejge-5478	354	4	renda	renda	PROPN
ejge-5478	354	5	básica	básica	PROPN
ejge-5478	354	6	:	:	PUNCT
ejge-5478	354	7	uma	uma	PROPN
ejge-5478	354	8	proposta	proposta	PROPN
ejge-5478	354	9	de	de	PROPN
ejge-5478	354	10	reforma	reforma	PROPN
ejge-5478	354	11	da	da	PROPN
ejge-5478	354	12	política	política	PROPN
ejge-5478	354	13	tributária	tributária	PROPN
ejge-5478	354	14	e	e	PROPN
ejge-5478	354	15	social	social	VERB
ejge-5478	354	16	no	no	DET
ejge-5478	354	17	brasil	brasil	PROPN
ejge-5478	354	18	.	.	PUNCT
ejge-5478	355	1	instituto	instituto	PROPN
ejge-5478	355	2	brasileiro	brasileiro	PROPN
ejge-5478	355	3	de	de	PROPN
ejge-5478	355	4	economia	economia	PROPN
ejge-5478	355	5	.	.	PUNCT
ejge-5478	356	1	retrieved	retrieve	VERB
ejge-5478	356	2	from	from	ADP
ejge-5478	356	3	http://www.anpec.org.br/encontro2001/artigos/200102109.pdf	http://www.anpec.org.br/encontro2001/artigos/200102109.pdf	NOUN
ejge-5478	356	4	sweden	sweden	PROPN
ejge-5478	356	5	.	.	PUNCT
ejge-5478	357	1	(	(	PUNCT
ejge-5478	357	2	2006	2006	NUM
ejge-5478	357	3	)	)	PUNCT
ejge-5478	357	4	.	.	PUNCT
ejge-5478	358	1	compliance	compliance	NOUN
ejge-5478	358	2	costs	cost	NOUN
ejge-5478	358	3	of	of	ADP
ejge-5478	358	4	value	value	NOUN
ejge-5478	358	5	-	-	PUNCT
ejge-5478	358	6	added	add	VERB
ejge-5478	358	7	tax	tax	NOUN
ejge-5478	358	8	in	in	ADP
ejge-5478	358	9	sweden	sweden	PROPN
ejge-5478	358	10	–	–	PUNCT
ejge-5478	358	11	report	report	NOUN
ejge-5478	358	12	2006:3b	2006:3b	PROPN
ejge-5478	358	13	.	.	PUNCT
ejge-5478	358	14	retrieved	retrieve	VERB
ejge-5478	358	15	from	from	ADP
ejge-5478	358	16	http://www.skatteverket.se/download/18.906b37c10bd295ff4880002550/rapport200603b	http://www.skatteverket.se/download/18.906b37c10bd295ff4880002550/rapport200603b	PROPN
ejge-5478	358	17	tomz	tomz	PROPN
ejge-5478	358	18	,	,	PUNCT
ejge-5478	358	19	j.	j.	PROPN
ejge-5478	358	20	j.	j.	PROPN
ejge-5478	358	21	a.	a.	PROPN
ejge-5478	358	22	(	(	PUNCT
ejge-5478	358	23	2012	2012	NUM
ejge-5478	358	24	)	)	PUNCT
ejge-5478	358	25	.	.	PUNCT
ejge-5478	359	1	uma	uma	PROPN
ejge-5478	359	2	taxa	taxa	PROPN
ejge-5478	359	3	única	única	PROPN
ejge-5478	359	4	para	para	PROPN
ejge-5478	360	1	o	o	PROPN
ejge-5478	360	2	iva	iva	PROPN
ejge-5478	360	3	em	em	PROPN
ejge-5478	360	4	portugal	portugal	PROPN
ejge-5478	360	5	.	.	PROPN
ejge-5478	361	1	revista	revista	PROPN
ejge-5478	361	2	de	de	PROPN
ejge-5478	361	3	finanças	finanças	PROPN
ejge-5478	361	4	públicas	públicas	PROPN
ejge-5478	361	5	e	e	X
ejge-5478	361	6	direito	direito	X
ejge-5478	361	7	fiscal	fiscal	ADJ
ejge-5478	361	8	3(2	3(2	NUM
ejge-5478	361	9	)	)	PUNCT
ejge-5478	361	10	,	,	PUNCT
ejge-5478	361	11	19	19	NUM
ejge-5478	361	12	-	-	SYM
ejge-5478	361	13	29	29	NUM
ejge-5478	361	14	.	.	PUNCT
ejge-5478	362	1	https://dre.pt/pesquisa/-/search/571007/details/maximized	https://dre.pt/pesquisa/-/search/571007/details/maximized	AUX
ejge-5478	362	2	https://dre.pt/pesquisa/-/search/571007/details/maximized	https://dre.pt/pesquisa/-/search/571007/details/maximize	VERB
ejge-5478	362	3	https://dre.pt/home/-/dre/66022085/details/maximized?p_auth=hg07h3xg	https://dre.pt/home/-/dre/66022085/details/maximized?p_auth=hg07h3xg	PROPN
ejge-5478	362	4	https://dre.pt/home/-/dre/66022085/details/maximized?p_auth=hg07h3xg	https://dre.pt/home/-/dre/66022085/details/maximized?p_auth=hg07h3xg	PROPN
ejge-5478	362	5	http://www.clipquick.com/files/imprensa/2012/04-14/0/1_1801432_c36f3ed054e26786605ce3d62abca4fc.pdf	http://www.clipquick.com/files/imprensa/2012/04-14/0/1_1801432_c36f3ed054e26786605ce3d62abca4fc.pdf	PROPN
ejge-5478	362	6	http://www.clipquick.com/files/imprensa/2012/04-14/0/1_1801432_c36f3ed054e26786605ce3d62abca4fc.pdf	http://www.clipquick.com/files/imprensa/2012/04-14/0/1_1801432_c36f3ed054e26786605ce3d62abca4fc.pdf	PROPN
ejge-5478	362	7	https://doi.org/10.1093/biomet/52.3-4.591	https://doi.org/10.1093/biomet/52.3-4.591	PROPN
ejge-5478	362	8	http://www.anpec.org.br/encontro2001/artigos/200102109.pdf	http://www.anpec.org.br/encontro2001/artigos/200102109.pdf	AUX
ejge-5478	362	9	http://www.skatteverket.se/download/18.906b37c10bd295ff4880002550/rapport200603b	http://www.skatteverket.se/download/18.906b37c10bd295ff4880002550/rapport200603b	PROPN
ejge-5478	362	10	ejge	ejge	VERB
ejge-5478	362	11	oficial	oficial	ADJ
ejge-5478	362	12	8	8	NUM
ejge-5478	362	13	-	-	SYM
ejge-5478	362	14	2	2	NUM
ejge-5478	362	15	contents-8	contents-8	NUM
ejge-5478	362	16	-	-	SYM
ejge-5478	362	17	2	2	NUM
ejge-5478	362	18	number	number	NOUN
ejge-5478	362	19	8	8	NUM
ejge-5478	362	20	,	,	PUNCT
ejge-5478	362	21	issue	issue	NOUN
ejge-5478	362	22	2	2	NUM
ejge-5478	362	23	,	,	PUNCT
ejge-5478	362	24	december	december	PROPN
ejge-5478	362	25	2019	2019	NUM
ejge-5478	362	26	8	8	NUM
ejge-5478	362	27	-	-	SYM
ejge-5478	362	28	2	2	NUM
ejge-5478	362	29	-	-	SYM
ejge-5478	362	30	2	2	NUM