id	sid	tid	token	lemma	pos
fueconorg-328	1	1	plane	plane	NOUN
fueconorg-328	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-328	1	3	waves	wave	NOUN
fueconorg-328	1	4	in	in	ADP
fueconorg-328	1	5	infinite	infinite	ADJ
fueconorg-328	1	6	half	half	ADJ
fueconorg-328	1	7	-	-	PUNCT
fueconorg-328	1	8	space	space	NOUN
fueconorg-328	1	9	caused	cause	VERB
fueconorg-328	1	10	facta	facta	PROPN
fueconorg-328	1	11	universitatis	universitatis	PROPN
fueconorg-328	1	12	series	series	NOUN
fueconorg-328	1	13	:	:	PUNCT
fueconorg-328	1	14	economics	economic	NOUN
fueconorg-328	1	15	and	and	CCONJ
fueconorg-328	1	16	organization	organization	NOUN
fueconorg-328	1	17	vol	vol	NOUN
fueconorg-328	1	18	.	.	PROPN
fueconorg-328	2	1	11	11	NUM
fueconorg-328	2	2	,	,	PUNCT
fueconorg-328	2	3	no	no	DET
fueconorg-328	2	4	1	1	NUM
fueconorg-328	2	5	,	,	PUNCT
fueconorg-328	2	6	2014	2014	NUM
fueconorg-328	2	7	,	,	PUNCT
fueconorg-328	2	8	pp	pp	ADJ
fueconorg-328	2	9	.	.	PUNCT
fueconorg-328	3	1	61	61	NUM
fueconorg-328	3	2	74	74	NUM
fueconorg-328	3	3	review	review	NOUN
fueconorg-328	3	4	paper	paper	NOUN
fueconorg-328	3	5	property	property	NOUN
fueconorg-328	3	6	tax	tax	NOUN
fueconorg-328	3	7	burden	burden	NOUN
fueconorg-328	3	8	and	and	CCONJ
fueconorg-328	3	9	progressivity	progressivity	NOUN
fueconorg-328	3	10	in	in	ADP
fueconorg-328	3	11	the	the	DET
fueconorg-328	3	12	case	case	NOUN
fueconorg-328	3	13	of	of	ADP
fueconorg-328	3	14	serbia	serbia	PROPN
fueconorg-328	3	15			PROPN
fueconorg-328	3	16	udc	udc	NOUN
fueconorg-328	3	17	336.221(497.11	336.221(497.11	NUM
fueconorg-328	3	18	)	)	PUNCT
fueconorg-328	3	19	stevan	stevan	PROPN
fueconorg-328	3	20	luković	luković	NOUN
fueconorg-328	3	21	faculty	faculty	NOUN
fueconorg-328	3	22	of	of	ADP
fueconorg-328	3	23	economics	economic	NOUN
fueconorg-328	3	24	,	,	PUNCT
fueconorg-328	3	25	university	university	NOUN
fueconorg-328	3	26	of	of	ADP
fueconorg-328	3	27	kragujevac	kragujevac	PROPN
fueconorg-328	3	28	,	,	PUNCT
fueconorg-328	3	29	serbia	serbia	PROPN
fueconorg-328	3	30	abstract	abstract	NOUN
fueconorg-328	3	31	.	.	PUNCT
fueconorg-328	4	1	property	property	NOUN
fueconorg-328	4	2	taxation	taxation	NOUN
fueconorg-328	4	3	has	have	AUX
fueconorg-328	4	4	been	be	AUX
fueconorg-328	4	5	in	in	ADP
fueconorg-328	4	6	the	the	DET
fueconorg-328	4	7	focus	focus	NOUN
fueconorg-328	4	8	of	of	ADP
fueconorg-328	4	9	economic	economic	ADJ
fueconorg-328	4	10	considerations	consideration	NOUN
fueconorg-328	4	11	in	in	ADP
fueconorg-328	4	12	serbia	serbia	PROPN
fueconorg-328	4	13	only	only	ADV
fueconorg-328	4	14	in	in	ADP
fueconorg-328	4	15	the	the	DET
fueconorg-328	4	16	last	last	ADJ
fueconorg-328	4	17	few	few	ADJ
fueconorg-328	4	18	years	year	NOUN
fueconorg-328	4	19	.	.	PUNCT
fueconorg-328	5	1	in	in	ADP
fueconorg-328	5	2	the	the	DET
fueconorg-328	5	3	absence	absence	NOUN
fueconorg-328	5	4	of	of	ADP
fueconorg-328	5	5	the	the	DET
fueconorg-328	5	6	alternative	alternative	ADJ
fueconorg-328	5	7	revenue	revenue	NOUN
fueconorg-328	5	8	sources	source	NOUN
fueconorg-328	5	9	,	,	PUNCT
fueconorg-328	5	10	the	the	DET
fueconorg-328	5	11	property	property	NOUN
fueconorg-328	5	12	tax	tax	NOUN
fueconorg-328	5	13	is	be	AUX
fueconorg-328	5	14	designated	designate	VERB
fueconorg-328	5	15	by	by	ADP
fueconorg-328	5	16	the	the	DET
fueconorg-328	5	17	state	state	NOUN
fueconorg-328	5	18	authorities	authority	NOUN
fueconorg-328	5	19	in	in	ADP
fueconorg-328	5	20	serbia	serbia	PROPN
fueconorg-328	5	21	as	as	ADP
fueconorg-328	5	22	a	a	DET
fueconorg-328	5	23	potential	potential	ADJ
fueconorg-328	5	24	source	source	NOUN
fueconorg-328	5	25	of	of	ADP
fueconorg-328	5	26	additional	additional	ADJ
fueconorg-328	5	27	revenue	revenue	NOUN
fueconorg-328	5	28	.	.	PUNCT
fueconorg-328	6	1	legislative	legislative	ADJ
fueconorg-328	6	2	changes	change	NOUN
fueconorg-328	6	3	,	,	PUNCT
fueconorg-328	6	4	particularly	particularly	ADV
fueconorg-328	6	5	property	property	NOUN
fueconorg-328	6	6	taxes	taxis	NOUN
fueconorg-328	6	7	law	law	NOUN
fueconorg-328	6	8	amendments	amendment	NOUN
fueconorg-328	6	9	in	in	ADP
fueconorg-328	6	10	2010	2010	NUM
fueconorg-328	6	11	,	,	PUNCT
fueconorg-328	6	12	made	make	VERB
fueconorg-328	6	13	the	the	DET
fueconorg-328	6	14	formal	formal	ADJ
fueconorg-328	6	15	conditions	condition	NOUN
fueconorg-328	6	16	for	for	ADP
fueconorg-328	6	17	the	the	DET
fueconorg-328	6	18	increase	increase	NOUN
fueconorg-328	6	19	of	of	ADP
fueconorg-328	6	20	the	the	DET
fueconorg-328	6	21	property	property	NOUN
fueconorg-328	6	22	tax	tax	NOUN
fueconorg-328	6	23	burden	burden	NOUN
fueconorg-328	6	24	and	and	CCONJ
fueconorg-328	6	25	progressivity	progressivity	NOUN
fueconorg-328	6	26	.	.	PUNCT
fueconorg-328	7	1	as	as	ADP
fueconorg-328	7	2	the	the	DET
fueconorg-328	7	3	motive	motive	NOUN
fueconorg-328	7	4	for	for	ADP
fueconorg-328	7	5	increasing	increase	VERB
fueconorg-328	7	6	the	the	DET
fueconorg-328	7	7	property	property	NOUN
fueconorg-328	7	8	tax	tax	NOUN
fueconorg-328	7	9	burden	burden	NOUN
fueconorg-328	7	10	,	,	PUNCT
fueconorg-328	7	11	the	the	DET
fueconorg-328	7	12	government	government	NOUN
fueconorg-328	7	13	has	have	AUX
fueconorg-328	7	14	appointed	appoint	VERB
fueconorg-328	7	15	more	more	ADV
fueconorg-328	7	16	appropriate	appropriate	ADJ
fueconorg-328	7	17	property	property	NOUN
fueconorg-328	7	18	valuation	valuation	NOUN
fueconorg-328	7	19	,	,	PUNCT
fueconorg-328	7	20	while	while	SCONJ
fueconorg-328	7	21	for	for	ADP
fueconorg-328	7	22	increasing	increase	VERB
fueconorg-328	7	23	the	the	DET
fueconorg-328	7	24	tax	tax	NOUN
fueconorg-328	7	25	progressivity	progressivity	NOUN
fueconorg-328	7	26	achieving	achieve	VERB
fueconorg-328	7	27	greater	great	ADJ
fueconorg-328	7	28	vertical	vertical	ADJ
fueconorg-328	7	29	equity	equity	NOUN
fueconorg-328	7	30	argument	argument	NOUN
fueconorg-328	7	31	has	have	AUX
fueconorg-328	7	32	been	be	AUX
fueconorg-328	7	33	selected	select	VERB
fueconorg-328	7	34	,	,	PUNCT
fueconorg-328	7	35	along	along	ADP
fueconorg-328	7	36	with	with	ADP
fueconorg-328	7	37	higher	high	ADJ
fueconorg-328	7	38	tax	tax	NOUN
fueconorg-328	7	39	revenues	revenue	NOUN
fueconorg-328	7	40	that	that	PRON
fueconorg-328	7	41	remain	remain	VERB
fueconorg-328	7	42	available	available	ADJ
fueconorg-328	7	43	to	to	ADP
fueconorg-328	7	44	local	local	ADJ
fueconorg-328	7	45	authorities	authority	NOUN
fueconorg-328	7	46	.	.	PUNCT
fueconorg-328	8	1	this	this	DET
fueconorg-328	8	2	paper	paper	NOUN
fueconorg-328	8	3	considers	consider	VERB
fueconorg-328	8	4	whether	whether	SCONJ
fueconorg-328	8	5	there	there	PRON
fueconorg-328	8	6	has	have	AUX
fueconorg-328	8	7	been	be	AUX
fueconorg-328	8	8	an	an	DET
fueconorg-328	8	9	increase	increase	NOUN
fueconorg-328	8	10	in	in	ADP
fueconorg-328	8	11	the	the	DET
fueconorg-328	8	12	tax	tax	NOUN
fueconorg-328	8	13	burden	burden	NOUN
fueconorg-328	8	14	and	and	CCONJ
fueconorg-328	8	15	progressivity	progressivity	NOUN
fueconorg-328	8	16	of	of	ADP
fueconorg-328	8	17	the	the	DET
fueconorg-328	8	18	property	property	NOUN
fueconorg-328	8	19	tax	tax	NOUN
fueconorg-328	8	20	in	in	ADP
fueconorg-328	8	21	serbia	serbia	PROPN
fueconorg-328	8	22	,	,	PUNCT
fueconorg-328	8	23	via	via	ADP
fueconorg-328	8	24	the	the	DET
fueconorg-328	8	25	empirical	empirical	ADJ
fueconorg-328	8	26	measurement	measurement	NOUN
fueconorg-328	8	27	of	of	ADP
fueconorg-328	8	28	theoretically	theoretically	ADV
fueconorg-328	8	29	funded	fund	VERB
fueconorg-328	8	30	indicators	indicator	NOUN
fueconorg-328	8	31	.	.	PUNCT
fueconorg-328	9	1	the	the	DET
fueconorg-328	9	2	results	result	NOUN
fueconorg-328	9	3	show	show	VERB
fueconorg-328	9	4	that	that	SCONJ
fueconorg-328	9	5	,	,	PUNCT
fueconorg-328	9	6	in	in	ADP
fueconorg-328	9	7	general	general	ADJ
fueconorg-328	9	8	,	,	PUNCT
fueconorg-328	9	9	property	property	NOUN
fueconorg-328	9	10	tax	tax	NOUN
fueconorg-328	9	11	in	in	ADP
fueconorg-328	9	12	the	the	DET
fueconorg-328	9	13	future	future	NOUN
fueconorg-328	9	14	may	may	AUX
fueconorg-328	9	15	generate	generate	VERB
fueconorg-328	9	16	a	a	DET
fueconorg-328	9	17	greater	great	ADJ
fueconorg-328	9	18	burden	burden	NOUN
fueconorg-328	9	19	,	,	PUNCT
fueconorg-328	9	20	particularly	particularly	ADV
fueconorg-328	9	21	for	for	ADP
fueconorg-328	9	22	taxpayers	taxpayer	NOUN
fueconorg-328	9	23	who	who	PRON
fueconorg-328	9	24	own	own	VERB
fueconorg-328	9	25	valuable	valuable	ADJ
fueconorg-328	9	26	properties	property	NOUN
fueconorg-328	9	27	,	,	PUNCT
fueconorg-328	9	28	which	which	PRON
fueconorg-328	9	29	may	may	AUX
fueconorg-328	9	30	be	be	AUX
fueconorg-328	9	31	followed	follow	VERB
fueconorg-328	9	32	by	by	ADP
fueconorg-328	9	33	moderate	moderate	ADJ
fueconorg-328	9	34	increase	increase	NOUN
fueconorg-328	9	35	in	in	ADP
fueconorg-328	9	36	tax	tax	NOUN
fueconorg-328	9	37	progressivity	progressivity	NOUN
fueconorg-328	9	38	.	.	PUNCT
fueconorg-328	10	1	key	key	ADJ
fueconorg-328	10	2	words	word	NOUN
fueconorg-328	10	3	:	:	PUNCT
fueconorg-328	10	4	property	property	NOUN
fueconorg-328	10	5	taxation	taxation	NOUN
fueconorg-328	10	6	;	;	PUNCT
fueconorg-328	10	7	tax	tax	NOUN
fueconorg-328	10	8	burden	burden	NOUN
fueconorg-328	10	9	;	;	PUNCT
fueconorg-328	10	10	tax	tax	NOUN
fueconorg-328	10	11	progressivity	progressivity	NOUN
fueconorg-328	10	12	,	,	PUNCT
fueconorg-328	10	13	serbia	serbia	PROPN
fueconorg-328	10	14	.	.	PUNCT
fueconorg-328	11	1	introduction	introduction	NOUN
fueconorg-328	11	2	property	property	NOUN
fueconorg-328	11	3	taxation	taxation	NOUN
fueconorg-328	11	4	in	in	ADP
fueconorg-328	11	5	serbia	serbia	PROPN
fueconorg-328	11	6	is	be	AUX
fueconorg-328	11	7	passed	pass	VERB
fueconorg-328	11	8	to	to	ADP
fueconorg-328	11	9	the	the	DET
fueconorg-328	11	10	local	local	ADJ
fueconorg-328	11	11	government	government	NOUN
fueconorg-328	11	12	with	with	ADP
fueconorg-328	11	13	the	the	DET
fueconorg-328	11	14	adoption	adoption	NOUN
fueconorg-328	11	15	of	of	ADP
fueconorg-328	11	16	the	the	DET
fueconorg-328	11	17	local	local	ADJ
fueconorg-328	11	18	government	government	NOUN
fueconorg-328	11	19	finance	finance	NOUN
fueconorg-328	11	20	law	law	NOUN
fueconorg-328	11	21	in	in	ADP
fueconorg-328	11	22	2006	2006	NUM
fueconorg-328	11	23	.	.	PUNCT
fueconorg-328	12	1	the	the	DET
fueconorg-328	12	2	local	local	ADJ
fueconorg-328	12	3	authorities	authority	NOUN
fueconorg-328	12	4	are	be	AUX
fueconorg-328	12	5	responsible	responsible	ADJ
fueconorg-328	12	6	for	for	ADP
fueconorg-328	12	7	the	the	DET
fueconorg-328	12	8	assessment	assessment	NOUN
fueconorg-328	12	9	of	of	ADP
fueconorg-328	12	10	the	the	DET
fueconorg-328	12	11	tax	tax	NOUN
fueconorg-328	12	12	base	base	NOUN
fueconorg-328	12	13	,	,	PUNCT
fueconorg-328	12	14	tax	tax	NOUN
fueconorg-328	12	15	collection	collection	NOUN
fueconorg-328	12	16	and	and	CCONJ
fueconorg-328	12	17	establishing	establish	VERB
fueconorg-328	12	18	tax	tax	NOUN
fueconorg-328	12	19	rates	rate	NOUN
fueconorg-328	12	20	within	within	ADP
fueconorg-328	12	21	the	the	DET
fueconorg-328	12	22	limits	limit	NOUN
fueconorg-328	12	23	set	set	VERB
fueconorg-328	12	24	in	in	ADP
fueconorg-328	12	25	the	the	DET
fueconorg-328	12	26	state	state	NOUN
fueconorg-328	12	27	legislative	legislative	ADJ
fueconorg-328	12	28	provisions	provision	NOUN
fueconorg-328	12	29	.	.	PUNCT
fueconorg-328	13	1	this	this	DET
fueconorg-328	13	2	direction	direction	NOUN
fueconorg-328	13	3	of	of	ADP
fueconorg-328	13	4	local	local	ADJ
fueconorg-328	13	5	authorities	authority	NOUN
fueconorg-328	13	6	funding	funding	NOUN
fueconorg-328	13	7	is	be	AUX
fueconorg-328	13	8	also	also	ADV
fueconorg-328	13	9	supported	support	VERB
fueconorg-328	13	10	by	by	ADP
fueconorg-328	13	11	changes	change	NOUN
fueconorg-328	13	12	of	of	ADP
fueconorg-328	13	13	the	the	DET
fueconorg-328	13	14	property	property	NOUN
fueconorg-328	13	15	taxes	taxis	NOUN
fueconorg-328	13	16	law	law	NOUN
fueconorg-328	13	17	,	,	PUNCT
fueconorg-328	13	18	which	which	PRON
fueconorg-328	13	19	defines	define	VERB
fueconorg-328	13	20	the	the	DET
fueconorg-328	13	21	basic	basic	ADJ
fueconorg-328	13	22	elements	element	NOUN
fueconorg-328	13	23	of	of	ADP
fueconorg-328	13	24	the	the	DET
fueconorg-328	13	25	taxation	taxation	NOUN
fueconorg-328	13	26	object	object	NOUN
fueconorg-328	13	27	,	,	PUNCT
fueconorg-328	13	28	tax	tax	NOUN
fueconorg-328	13	29	base	base	NOUN
fueconorg-328	13	30	,	,	PUNCT
fueconorg-328	13	31	tax	tax	NOUN
fueconorg-328	13	32	rates	rate	NOUN
fueconorg-328	13	33	and	and	CCONJ
fueconorg-328	13	34	tax	tax	NOUN
fueconorg-328	13	35	credits	credit	NOUN
fueconorg-328	13	36	.	.	PUNCT
fueconorg-328	14	1	in	in	ADP
fueconorg-328	14	2	recent	recent	ADJ
fueconorg-328	14	3	years	year	NOUN
fueconorg-328	14	4	,	,	PUNCT
fueconorg-328	14	5	a	a	DET
fueconorg-328	14	6	large	large	ADJ
fueconorg-328	14	7	number	number	NOUN
fueconorg-328	14	8	of	of	ADP
fueconorg-328	14	9	studies	study	NOUN
fueconorg-328	14	10	have	have	AUX
fueconorg-328	14	11	considered	consider	VERB
fueconorg-328	14	12	property	property	NOUN
fueconorg-328	14	13	tax	tax	NOUN
fueconorg-328	14	14	as	as	ADP
fueconorg-328	14	15	one	one	NUM
fueconorg-328	14	16	of	of	ADP
fueconorg-328	14	17	the	the	DET
fueconorg-328	14	18	taxes	taxis	NOUN
fueconorg-328	14	19	that	that	PRON
fueconorg-328	14	20	could	could	AUX
fueconorg-328	14	21	increase	increase	VERB
fueconorg-328	14	22	tax	tax	NOUN
fueconorg-328	14	23	revenue	revenue	NOUN
fueconorg-328	14	24	,	,	PUNCT
fueconorg-328	14	25	while	while	SCONJ
fueconorg-328	14	26	simultaneously	simultaneously	ADV
fueconorg-328	14	27	achieving	achieve	VERB
fueconorg-328	14	28	a	a	DET
fueconorg-328	14	29	more	more	ADV
fueconorg-328	14	30	equitable	equitable	ADJ
fueconorg-328	14	31	income	income	NOUN
fueconorg-328	14	32	redistribution	redistribution	NOUN
fueconorg-328	14	33	.	.	PUNCT
fueconorg-328	15	1	the	the	DET
fueconorg-328	15	2	scope	scope	NOUN
fueconorg-328	15	3	of	of	ADP
fueconorg-328	15	4			PROPN
fueconorg-328	15	5	received	receive	VERB
fueconorg-328	15	6	february	february	PROPN
fueconorg-328	15	7	10	10	NUM
fueconorg-328	15	8	,	,	PUNCT
fueconorg-328	15	9	2014	2014	NUM
fueconorg-328	15	10	/	/	SYM
fueconorg-328	15	11	accepted	accept	VERB
fueconorg-328	15	12	march	march	PROPN
fueconorg-328	15	13	31	31	NUM
fueconorg-328	15	14	,	,	PUNCT
fueconorg-328	15	15	2014	2014	NUM
fueconorg-328	15	16	corresponding	correspond	VERB
fueconorg-328	15	17	author	author	NOUN
fueconorg-328	15	18	:	:	PUNCT
fueconorg-328	15	19	stevan	stevan	PROPN
fueconorg-328	15	20	luković	luković	NOUN
fueconorg-328	15	21	faculty	faculty	NOUN
fueconorg-328	15	22	of	of	ADP
fueconorg-328	15	23	economics	economic	NOUN
fueconorg-328	15	24	kragujevac	kragujevac	PROPN
fueconorg-328	15	25	ðure	ðure	PROPN
fueconorg-328	15	26	pucara	pucara	PROPN
fueconorg-328	15	27	starog	starog	PROPN
fueconorg-328	15	28	3	3	NUM
fueconorg-328	15	29	,	,	PUNCT
fueconorg-328	15	30	34000	34000	NUM
fueconorg-328	15	31	kragujevac	kragujevac	NOUN
fueconorg-328	15	32	,	,	PUNCT
fueconorg-328	15	33	serbia	serbia	PROPN
fueconorg-328	15	34	tel	tel	PROPN
fueconorg-328	15	35	:	:	PUNCT
fueconorg-328	15	36	+381	+381	PROPN
fueconorg-328	15	37	34	34	NUM
fueconorg-328	15	38	303	303	NUM
fueconorg-328	15	39	500	500	NUM
fueconorg-328	15	40	•	•	NUM
fueconorg-328	15	41	e	e	NOUN
fueconorg-328	15	42	-	-	NOUN
fueconorg-328	15	43	mail	mail	NOUN
fueconorg-328	15	44	:	:	PUNCT
fueconorg-328	15	45	slukovic@kg.ac.rs	slukovic@kg.ac.rs	PROPN
fueconorg-328	15	46	s.	s.	PROPN
fueconorg-328	15	47	luković	luković	PROPN
fueconorg-328	15	48	62	62	NUM
fueconorg-328	15	49	property	property	NOUN
fueconorg-328	15	50	tax	tax	NOUN
fueconorg-328	15	51	can	can	AUX
fueconorg-328	15	52	be	be	AUX
fueconorg-328	15	53	widened	widen	VERB
fueconorg-328	15	54	,	,	PUNCT
fueconorg-328	15	55	through	through	ADP
fueconorg-328	15	56	more	more	ADV
fueconorg-328	15	57	efficient	efficient	ADJ
fueconorg-328	15	58	defining	defining	NOUN
fueconorg-328	15	59	of	of	ADP
fueconorg-328	15	60	the	the	DET
fueconorg-328	15	61	taxpayer	taxpayer	NOUN
fueconorg-328	15	62	’s	’s	PART
fueconorg-328	15	63	responsibilites	responsibilite	NOUN
fueconorg-328	15	64	and	and	CCONJ
fueconorg-328	15	65	property	property	NOUN
fueconorg-328	15	66	tax	tax	NOUN
fueconorg-328	15	67	base	base	NOUN
fueconorg-328	15	68	.	.	PUNCT
fueconorg-328	16	1	this	this	PRON
fueconorg-328	16	2	is	be	AUX
fueconorg-328	16	3	the	the	DET
fueconorg-328	16	4	aspect	aspect	NOUN
fueconorg-328	16	5	of	of	ADP
fueconorg-328	16	6	the	the	DET
fueconorg-328	16	7	property	property	NOUN
fueconorg-328	16	8	tax	tax	NOUN
fueconorg-328	16	9	that	that	PRON
fueconorg-328	16	10	mostly	mostly	ADV
fueconorg-328	16	11	draws	draw	VERB
fueconorg-328	16	12	the	the	DET
fueconorg-328	16	13	attention	attention	NOUN
fueconorg-328	16	14	of	of	ADP
fueconorg-328	16	15	economic	economic	ADJ
fueconorg-328	16	16	experts	expert	NOUN
fueconorg-328	16	17	in	in	ADP
fueconorg-328	16	18	serbia	serbia	PROPN
fueconorg-328	16	19	.	.	PUNCT
fueconorg-328	17	1	however	however	ADV
fueconorg-328	17	2	,	,	PUNCT
fueconorg-328	17	3	recently	recently	ADV
fueconorg-328	17	4	the	the	DET
fueconorg-328	17	5	focus	focus	NOUN
fueconorg-328	17	6	of	of	ADP
fueconorg-328	17	7	considerations	consideration	NOUN
fueconorg-328	17	8	is	be	AUX
fueconorg-328	17	9	on	on	ADP
fueconorg-328	17	10	increasing	increase	VERB
fueconorg-328	17	11	the	the	DET
fueconorg-328	17	12	tax	tax	NOUN
fueconorg-328	17	13	burden	burden	NOUN
fueconorg-328	17	14	to	to	PART
fueconorg-328	17	15	be	be	AUX
fueconorg-328	17	16	borne	bear	VERB
fueconorg-328	17	17	by	by	ADP
fueconorg-328	17	18	taxpayers	taxpayer	NOUN
fueconorg-328	17	19	,	,	PUNCT
fueconorg-328	17	20	accompanied	accompany	VERB
fueconorg-328	17	21	by	by	ADP
fueconorg-328	17	22	increase	increase	NOUN
fueconorg-328	17	23	in	in	ADP
fueconorg-328	17	24	the	the	DET
fueconorg-328	17	25	tax	tax	NOUN
fueconorg-328	17	26	progressivity	progressivity	NOUN
fueconorg-328	17	27	.	.	PUNCT
fueconorg-328	18	1	as	as	SCONJ
fueconorg-328	18	2	the	the	DET
fueconorg-328	18	3	main	main	ADJ
fueconorg-328	18	4	impulse	impulse	NOUN
fueconorg-328	18	5	for	for	ADP
fueconorg-328	18	6	the	the	DET
fueconorg-328	18	7	tax	tax	NOUN
fueconorg-328	18	8	burden	burden	NOUN
fueconorg-328	18	9	increase	increase	NOUN
fueconorg-328	18	10	the	the	DET
fueconorg-328	18	11	government	government	NOUN
fueconorg-328	18	12	authorities	authority	NOUN
fueconorg-328	18	13	have	have	AUX
fueconorg-328	18	14	selected	select	VERB
fueconorg-328	18	15	more	more	ADV
fueconorg-328	18	16	adequate	adequate	ADJ
fueconorg-328	18	17	valuation	valuation	NOUN
fueconorg-328	18	18	of	of	ADP
fueconorg-328	18	19	the	the	DET
fueconorg-328	18	20	property	property	NOUN
fueconorg-328	18	21	,	,	PUNCT
fueconorg-328	18	22	while	while	SCONJ
fueconorg-328	18	23	as	as	SCONJ
fueconorg-328	18	24	the	the	DET
fueconorg-328	18	25	key	key	ADJ
fueconorg-328	18	26	motivation	motivation	NOUN
fueconorg-328	18	27	for	for	ADP
fueconorg-328	18	28	progressivity	progressivity	NOUN
fueconorg-328	18	29	increase	increase	VERB
fueconorg-328	18	30	greater	great	ADJ
fueconorg-328	18	31	vertical	vertical	ADJ
fueconorg-328	18	32	equity	equity	NOUN
fueconorg-328	18	33	is	be	AUX
fueconorg-328	18	34	pointed	point	VERB
fueconorg-328	18	35	out	out	ADP
fueconorg-328	18	36	.	.	PUNCT
fueconorg-328	19	1	regarding	regard	VERB
fueconorg-328	19	2	this	this	PRON
fueconorg-328	19	3	,	,	PUNCT
fueconorg-328	19	4	the	the	DET
fueconorg-328	19	5	amendments	amendment	NOUN
fueconorg-328	19	6	to	to	ADP
fueconorg-328	19	7	the	the	DET
fueconorg-328	19	8	property	property	NOUN
fueconorg-328	19	9	taxes	taxis	NOUN
fueconorg-328	19	10	law	law	NOUN
fueconorg-328	19	11	from	from	ADP
fueconorg-328	19	12	2010	2010	NUM
fueconorg-328	19	13	altered	alter	VERB
fueconorg-328	19	14	certain	certain	ADJ
fueconorg-328	19	15	elements	element	NOUN
fueconorg-328	19	16	of	of	ADP
fueconorg-328	19	17	the	the	DET
fueconorg-328	19	18	final	final	ADJ
fueconorg-328	19	19	tax	tax	NOUN
fueconorg-328	19	20	liability	liability	NOUN
fueconorg-328	19	21	calculation	calculation	NOUN
fueconorg-328	19	22	.	.	PUNCT
fueconorg-328	20	1	the	the	DET
fueconorg-328	20	2	main	main	ADJ
fueconorg-328	20	3	objective	objective	NOUN
fueconorg-328	20	4	of	of	ADP
fueconorg-328	20	5	this	this	DET
fueconorg-328	20	6	study	study	NOUN
fueconorg-328	20	7	is	be	AUX
fueconorg-328	20	8	to	to	PART
fueconorg-328	20	9	determine	determine	VERB
fueconorg-328	20	10	whether	whether	SCONJ
fueconorg-328	20	11	the	the	DET
fueconorg-328	20	12	legislative	legislative	ADJ
fueconorg-328	20	13	changes	change	NOUN
fueconorg-328	20	14	from	from	ADP
fueconorg-328	20	15	2010	2010	NUM
fueconorg-328	20	16	increased	increase	VERB
fueconorg-328	20	17	the	the	DET
fueconorg-328	20	18	burden	burden	NOUN
fueconorg-328	20	19	and/or	and/or	CCONJ
fueconorg-328	20	20	the	the	DET
fueconorg-328	20	21	progressivity	progressivity	NOUN
fueconorg-328	20	22	of	of	ADP
fueconorg-328	20	23	the	the	DET
fueconorg-328	20	24	taxation	taxation	NOUN
fueconorg-328	20	25	of	of	ADP
fueconorg-328	20	26	property	property	NOUN
fueconorg-328	20	27	owned	own	VERB
fueconorg-328	20	28	by	by	ADP
fueconorg-328	20	29	individuals	individual	NOUN
fueconorg-328	20	30	,	,	PUNCT
fueconorg-328	20	31	and	and	CCONJ
fueconorg-328	20	32	whether	whether	SCONJ
fueconorg-328	20	33	the	the	DET
fueconorg-328	20	34	increase	increase	NOUN
fueconorg-328	20	35	has	have	AUX
fueconorg-328	20	36	affected	affect	VERB
fueconorg-328	20	37	only	only	ADV
fueconorg-328	20	38	individuals	individual	NOUN
fueconorg-328	20	39	that	that	PRON
fueconorg-328	20	40	own	own	VERB
fueconorg-328	20	41	valuable	valuable	ADJ
fueconorg-328	20	42	properties	property	NOUN
fueconorg-328	20	43	or	or	CCONJ
fueconorg-328	20	44	if	if	SCONJ
fueconorg-328	20	45	it	it	PRON
fueconorg-328	20	46	has	have	AUX
fueconorg-328	20	47	affected	affect	VERB
fueconorg-328	20	48	the	the	DET
fueconorg-328	20	49	owners	owner	NOUN
fueconorg-328	20	50	of	of	ADP
fueconorg-328	20	51	the	the	DET
fueconorg-328	20	52	low	low	ADJ
fueconorg-328	20	53	value	value	NOUN
fueconorg-328	20	54	properties	property	NOUN
fueconorg-328	20	55	as	as	ADV
fueconorg-328	20	56	well	well	ADV
fueconorg-328	20	57	.	.	PUNCT
fueconorg-328	21	1	the	the	DET
fueconorg-328	21	2	hypothesis	hypothesis	NOUN
fueconorg-328	21	3	tested	test	VERB
fueconorg-328	21	4	in	in	ADP
fueconorg-328	21	5	this	this	DET
fueconorg-328	21	6	paper	paper	NOUN
fueconorg-328	21	7	is	be	AUX
fueconorg-328	21	8	that	that	SCONJ
fueconorg-328	21	9	,	,	PUNCT
fueconorg-328	21	10	after	after	ADP
fueconorg-328	21	11	the	the	DET
fueconorg-328	21	12	legislative	legislative	ADJ
fueconorg-328	21	13	changes	change	NOUN
fueconorg-328	21	14	from	from	ADP
fueconorg-328	21	15	2010	2010	NUM
fueconorg-328	21	16	,	,	PUNCT
fueconorg-328	21	17	an	an	DET
fueconorg-328	21	18	increase	increase	NOUN
fueconorg-328	21	19	in	in	ADP
fueconorg-328	21	20	the	the	DET
fueconorg-328	21	21	property	property	NOUN
fueconorg-328	21	22	tax	tax	NOUN
fueconorg-328	21	23	burden	burden	NOUN
fueconorg-328	21	24	has	have	AUX
fueconorg-328	21	25	occured	occur	VERB
fueconorg-328	21	26	,	,	PUNCT
fueconorg-328	21	27	as	as	ADV
fueconorg-328	21	28	well	well	ADV
fueconorg-328	21	29	as	as	ADP
fueconorg-328	21	30	an	an	DET
fueconorg-328	21	31	increase	increase	NOUN
fueconorg-328	21	32	in	in	ADP
fueconorg-328	21	33	the	the	DET
fueconorg-328	21	34	property	property	NOUN
fueconorg-328	21	35	tax	tax	NOUN
fueconorg-328	21	36	progressivity	progressivity	NOUN
fueconorg-328	21	37	.	.	PUNCT
fueconorg-328	22	1	to	to	PART
fueconorg-328	22	2	determine	determine	VERB
fueconorg-328	22	3	the	the	DET
fueconorg-328	22	4	characteristics	characteristic	NOUN
fueconorg-328	22	5	of	of	ADP
fueconorg-328	22	6	the	the	DET
fueconorg-328	22	7	property	property	NOUN
fueconorg-328	22	8	tax	tax	NOUN
fueconorg-328	22	9	burden	burden	NOUN
fueconorg-328	22	10	and	and	CCONJ
fueconorg-328	22	11	progressivity	progressivity	NOUN
fueconorg-328	22	12	,	,	PUNCT
fueconorg-328	22	13	the	the	DET
fueconorg-328	22	14	range	range	NOUN
fueconorg-328	22	15	of	of	ADP
fueconorg-328	22	16	real	real	ADJ
fueconorg-328	22	17	estate	estate	NOUN
fueconorg-328	22	18	values	value	NOUN
fueconorg-328	22	19	is	be	AUX
fueconorg-328	22	20	considered	consider	VERB
fueconorg-328	22	21	with	with	ADP
fueconorg-328	22	22	the	the	DET
fueconorg-328	22	23	introduction	introduction	NOUN
fueconorg-328	22	24	of	of	ADP
fueconorg-328	22	25	certain	certain	ADJ
fueconorg-328	22	26	assumptions	assumption	NOUN
fueconorg-328	22	27	about	about	ADP
fueconorg-328	22	28	real	real	ADJ
fueconorg-328	22	29	estate	estate	NOUN
fueconorg-328	22	30	and	and	CCONJ
fueconorg-328	22	31	taxpayer	taxpayer	NOUN
fueconorg-328	22	32	.	.	PUNCT
fueconorg-328	23	1	by	by	ADP
fueconorg-328	23	2	using	use	VERB
fueconorg-328	23	3	legally	legally	ADV
fueconorg-328	23	4	prescribed	prescribe	VERB
fueconorg-328	23	5	parameters	parameter	NOUN
fueconorg-328	23	6	for	for	ADP
fueconorg-328	23	7	tax	tax	NOUN
fueconorg-328	23	8	liability	liability	NOUN
fueconorg-328	23	9	calculation	calculation	NOUN
fueconorg-328	23	10	,	,	PUNCT
fueconorg-328	23	11	tax	tax	NOUN
fueconorg-328	23	12	is	be	AUX
fueconorg-328	23	13	levied	levy	VERB
fueconorg-328	23	14	to	to	PART
fueconorg-328	23	15	pay	pay	VERB
fueconorg-328	23	16	for	for	ADP
fueconorg-328	23	17	each	each	PRON
fueconorg-328	23	18	of	of	ADP
fueconorg-328	23	19	the	the	DET
fueconorg-328	23	20	real	real	ADJ
fueconorg-328	23	21	estate	estate	NOUN
fueconorg-328	23	22	values	value	NOUN
fueconorg-328	23	23	within	within	ADP
fueconorg-328	23	24	a	a	DET
fueconorg-328	23	25	defined	define	VERB
fueconorg-328	23	26	value	value	NOUN
fueconorg-328	23	27	range	range	NOUN
fueconorg-328	23	28	,	,	PUNCT
fueconorg-328	23	29	both	both	CCONJ
fueconorg-328	23	30	before	before	ADP
fueconorg-328	23	31	legislative	legislative	ADJ
fueconorg-328	23	32	changes	change	NOUN
fueconorg-328	23	33	in	in	ADP
fueconorg-328	23	34	2010	2010	NUM
fueconorg-328	23	35	and	and	CCONJ
fueconorg-328	23	36	after	after	ADP
fueconorg-328	23	37	the	the	DET
fueconorg-328	23	38	legislative	legislative	ADJ
fueconorg-328	23	39	changes	change	NOUN
fueconorg-328	23	40	in	in	ADP
fueconorg-328	23	41	2010	2010	NUM
fueconorg-328	23	42	.	.	PUNCT
fueconorg-328	24	1	afterward	afterward	ADV
fueconorg-328	24	2	,	,	PUNCT
fueconorg-328	24	3	we	we	PRON
fueconorg-328	24	4	introduce	introduce	VERB
fueconorg-328	24	5	five	five	NUM
fueconorg-328	24	6	fiscal	fiscal	ADJ
fueconorg-328	24	7	indicators	indicator	NOUN
fueconorg-328	24	8	,	,	PUNCT
fueconorg-328	24	9	of	of	ADP
fueconorg-328	24	10	which	which	PRON
fueconorg-328	24	11	the	the	DET
fueconorg-328	24	12	first	first	ADJ
fueconorg-328	24	13	three	three	NUM
fueconorg-328	24	14	measure	measure	NOUN
fueconorg-328	24	15	the	the	DET
fueconorg-328	24	16	tax	tax	NOUN
fueconorg-328	24	17	burden	burden	NOUN
fueconorg-328	24	18	,	,	PUNCT
fueconorg-328	24	19	and	and	CCONJ
fueconorg-328	24	20	the	the	DET
fueconorg-328	24	21	last	last	ADJ
fueconorg-328	24	22	two	two	NUM
fueconorg-328	24	23	measure	measure	NOUN
fueconorg-328	24	24	the	the	DET
fueconorg-328	24	25	tax	tax	NOUN
fueconorg-328	24	26	progressivity	progressivity	NOUN
fueconorg-328	24	27	.	.	PUNCT
fueconorg-328	25	1	comparing	compare	VERB
fueconorg-328	25	2	values	value	NOUN
fueconorg-328	25	3	before	before	ADP
fueconorg-328	25	4	and	and	CCONJ
fueconorg-328	25	5	after	after	ADP
fueconorg-328	25	6	the	the	DET
fueconorg-328	25	7	legislative	legislative	ADJ
fueconorg-328	25	8	changes	change	NOUN
fueconorg-328	25	9	,	,	PUNCT
fueconorg-328	25	10	conclusions	conclusion	NOUN
fueconorg-328	25	11	are	be	AUX
fueconorg-328	25	12	given	give	VERB
fueconorg-328	25	13	regarding	regard	VERB
fueconorg-328	25	14	changes	change	NOUN
fueconorg-328	25	15	in	in	ADP
fueconorg-328	25	16	the	the	DET
fueconorg-328	25	17	tax	tax	NOUN
fueconorg-328	25	18	burden	burden	NOUN
fueconorg-328	25	19	and	and	CCONJ
fueconorg-328	25	20	progressivity	progressivity	NOUN
fueconorg-328	25	21	.	.	PUNCT
fueconorg-328	26	1	the	the	DET
fueconorg-328	26	2	paper	paper	NOUN
fueconorg-328	26	3	is	be	AUX
fueconorg-328	26	4	arranged	arrange	VERB
fueconorg-328	26	5	as	as	SCONJ
fueconorg-328	26	6	follows	follow	VERB
fueconorg-328	26	7	.	.	PUNCT
fueconorg-328	27	1	after	after	ADP
fueconorg-328	27	2	the	the	DET
fueconorg-328	27	3	introduction	introduction	NOUN
fueconorg-328	27	4	,	,	PUNCT
fueconorg-328	27	5	the	the	DET
fueconorg-328	27	6	second	second	ADJ
fueconorg-328	27	7	section	section	NOUN
fueconorg-328	27	8	provides	provide	VERB
fueconorg-328	27	9	the	the	DET
fueconorg-328	27	10	review	review	NOUN
fueconorg-328	27	11	of	of	ADP
fueconorg-328	27	12	property	property	NOUN
fueconorg-328	27	13	taxes	taxis	NOUN
fueconorg-328	27	14	law	law	PROPN
fueconorg-328	27	15	amendment	amendment	PROPN
fueconorg-328	27	16	act	act	NOUN
fueconorg-328	27	17	in	in	ADP
fueconorg-328	27	18	2010	2010	NUM
fueconorg-328	27	19	,	,	PUNCT
fueconorg-328	27	20	which	which	PRON
fueconorg-328	27	21	has	have	AUX
fueconorg-328	27	22	introduced	introduce	VERB
fueconorg-328	27	23	significant	significant	ADJ
fueconorg-328	27	24	adjustments	adjustment	NOUN
fueconorg-328	27	25	in	in	ADP
fueconorg-328	27	26	all	all	DET
fueconorg-328	27	27	phases	phase	NOUN
fueconorg-328	27	28	of	of	ADP
fueconorg-328	27	29	tax	tax	NOUN
fueconorg-328	27	30	liability	liability	NOUN
fueconorg-328	27	31	calculation	calculation	NOUN
fueconorg-328	27	32	.	.	PUNCT
fueconorg-328	28	1	the	the	DET
fueconorg-328	28	2	third	third	ADJ
fueconorg-328	28	3	part	part	NOUN
fueconorg-328	28	4	of	of	ADP
fueconorg-328	28	5	the	the	DET
fueconorg-328	28	6	paper	paper	NOUN
fueconorg-328	28	7	refers	refer	VERB
fueconorg-328	28	8	to	to	ADP
fueconorg-328	28	9	the	the	DET
fueconorg-328	28	10	methodology	methodology	NOUN
fueconorg-328	28	11	of	of	ADP
fueconorg-328	28	12	measuring	measure	VERB
fueconorg-328	28	13	the	the	DET
fueconorg-328	28	14	tax	tax	NOUN
fueconorg-328	28	15	burden	burden	NOUN
fueconorg-328	28	16	and	and	CCONJ
fueconorg-328	28	17	progressivity	progressivity	NOUN
fueconorg-328	28	18	.	.	PUNCT
fueconorg-328	29	1	in	in	ADP
fueconorg-328	29	2	the	the	DET
fueconorg-328	29	3	fourth	fourth	ADJ
fueconorg-328	29	4	part	part	NOUN
fueconorg-328	29	5	,	,	PUNCT
fueconorg-328	29	6	the	the	DET
fueconorg-328	29	7	results	result	NOUN
fueconorg-328	29	8	of	of	ADP
fueconorg-328	29	9	the	the	DET
fueconorg-328	29	10	analysis	analysis	NOUN
fueconorg-328	29	11	are	be	AUX
fueconorg-328	29	12	given	give	VERB
fueconorg-328	29	13	.	.	PUNCT
fueconorg-328	30	1	the	the	DET
fueconorg-328	30	2	final	final	ADJ
fueconorg-328	30	3	part	part	NOUN
fueconorg-328	30	4	presents	present	VERB
fueconorg-328	30	5	the	the	DET
fueconorg-328	30	6	conclusions	conclusion	NOUN
fueconorg-328	30	7	.	.	PUNCT
fueconorg-328	31	1	1	1	X
fueconorg-328	31	2	.	.	X
fueconorg-328	31	3	property	property	NOUN
fueconorg-328	31	4	taxes	taxis	NOUN
fueconorg-328	31	5	law	law	PROPN
fueconorg-328	31	6	amendment	amendment	PROPN
fueconorg-328	31	7	act	act	NOUN
fueconorg-328	31	8	from	from	ADP
fueconorg-328	31	9	2010	2010	NUM
fueconorg-328	31	10	property	property	NOUN
fueconorg-328	31	11	taxation	taxation	NOUN
fueconorg-328	31	12	in	in	ADP
fueconorg-328	31	13	serbia	serbia	PROPN
fueconorg-328	31	14	is	be	AUX
fueconorg-328	31	15	regulated	regulate	VERB
fueconorg-328	31	16	by	by	ADP
fueconorg-328	31	17	property	property	NOUN
fueconorg-328	31	18	taxes	taxis	NOUN
fueconorg-328	31	19	law	law	NOUN
fueconorg-328	31	20	,	,	PUNCT
fueconorg-328	31	21	which	which	PRON
fueconorg-328	31	22	was	be	AUX
fueconorg-328	31	23	changed	change	VERB
fueconorg-328	31	24	in	in	ADP
fueconorg-328	31	25	several	several	ADJ
fueconorg-328	31	26	occasions	occasion	NOUN
fueconorg-328	31	27	after	after	ADP
fueconorg-328	31	28	the	the	DET
fueconorg-328	31	29	adoption	adoption	NOUN
fueconorg-328	31	30	in	in	ADP
fueconorg-328	31	31	2001	2001	NUM
fueconorg-328	31	32	.	.	PUNCT
fueconorg-328	32	1	over	over	ADP
fueconorg-328	32	2	a	a	DET
fueconorg-328	32	3	number	number	NOUN
fueconorg-328	32	4	of	of	ADP
fueconorg-328	32	5	years	year	NOUN
fueconorg-328	32	6	the	the	DET
fueconorg-328	32	7	property	property	NOUN
fueconorg-328	32	8	tax	tax	NOUN
fueconorg-328	32	9	has	have	AUX
fueconorg-328	32	10	been	be	AUX
fueconorg-328	32	11	criticized	criticize	VERB
fueconorg-328	32	12	,	,	PUNCT
fueconorg-328	32	13	especially	especially	ADV
fueconorg-328	32	14	in	in	ADP
fueconorg-328	32	15	terms	term	NOUN
fueconorg-328	32	16	of	of	ADP
fueconorg-328	32	17	complexity	complexity	NOUN
fueconorg-328	32	18	and	and	CCONJ
fueconorg-328	32	19	ambiguity	ambiguity	NOUN
fueconorg-328	32	20	in	in	ADP
fueconorg-328	32	21	the	the	DET
fueconorg-328	32	22	tax	tax	NOUN
fueconorg-328	32	23	base	base	NOUN
fueconorg-328	32	24	assessment	assessment	NOUN
fueconorg-328	32	25	.	.	PUNCT
fueconorg-328	33	1	all	all	DET
fueconorg-328	33	2	rights	right	NOUN
fueconorg-328	33	3	on	on	ADP
fueconorg-328	33	4	the	the	DET
fueconorg-328	33	5	property	property	NOUN
fueconorg-328	33	6	covered	cover	VERB
fueconorg-328	33	7	by	by	ADP
fueconorg-328	33	8	the	the	DET
fueconorg-328	33	9	property	property	NOUN
fueconorg-328	33	10	taxes	taxis	NOUN
fueconorg-328	33	11	law	law	NOUN
fueconorg-328	33	12	are	be	AUX
fueconorg-328	33	13	subject	subject	ADJ
fueconorg-328	33	14	to	to	ADP
fueconorg-328	33	15	taxation	taxation	NOUN
fueconorg-328	33	16	.	.	PUNCT
fueconorg-328	34	1	property	property	NOUN
fueconorg-328	34	2	tax	tax	NOUN
fueconorg-328	34	3	in	in	ADP
fueconorg-328	34	4	serbia	serbia	PROPN
fueconorg-328	34	5	is	be	AUX
fueconorg-328	34	6	local	local	ADJ
fueconorg-328	34	7	tax	tax	NOUN
fueconorg-328	34	8	defined	define	VERB
fueconorg-328	34	9	as	as	ADP
fueconorg-328	34	10	a	a	DET
fueconorg-328	34	11	source	source	NOUN
fueconorg-328	34	12	of	of	ADP
fueconorg-328	34	13	local	local	ADJ
fueconorg-328	34	14	governments	government	NOUN
fueconorg-328	34	15	revenue	revenue	NOUN
fueconorg-328	34	16	(	(	PUNCT
fueconorg-328	34	17	local	local	ADJ
fueconorg-328	34	18	government	government	NOUN
fueconorg-328	34	19	finance	finance	NOUN
fueconorg-328	34	20	law	law	NOUN
fueconorg-328	34	21	,	,	PUNCT
fueconorg-328	34	22	article	article	NOUN
fueconorg-328	34	23	6	6	NUM
fueconorg-328	34	24	)	)	PUNCT
fueconorg-328	34	25	.	.	PUNCT
fueconorg-328	35	1	however	however	ADV
fueconorg-328	35	2	,	,	PUNCT
fueconorg-328	35	3	the	the	DET
fueconorg-328	35	4	elements	element	NOUN
fueconorg-328	35	5	that	that	PRON
fueconorg-328	35	6	constitute	constitute	VERB
fueconorg-328	35	7	tax	tax	NOUN
fueconorg-328	35	8	base	base	NOUN
fueconorg-328	35	9	and	and	CCONJ
fueconorg-328	35	10	the	the	DET
fueconorg-328	35	11	maximum	maximum	ADJ
fueconorg-328	35	12	tax	tax	NOUN
fueconorg-328	35	13	rate	rate	NOUN
fueconorg-328	35	14	that	that	PRON
fueconorg-328	35	15	local	local	ADJ
fueconorg-328	35	16	governments	government	NOUN
fueconorg-328	35	17	may	may	AUX
fueconorg-328	35	18	apply	apply	VERB
fueconorg-328	35	19	are	be	AUX
fueconorg-328	35	20	determined	determine	VERB
fueconorg-328	35	21	by	by	ADP
fueconorg-328	35	22	the	the	DET
fueconorg-328	35	23	property	property	NOUN
fueconorg-328	35	24	taxes	taxis	NOUN
fueconorg-328	35	25	law	law	NOUN
fueconorg-328	35	26	,	,	PUNCT
fueconorg-328	35	27	while	while	SCONJ
fueconorg-328	35	28	the	the	DET
fueconorg-328	35	29	tax	tax	NOUN
fueconorg-328	35	30	rate	rate	NOUN
fueconorg-328	35	31	decision	decision	NOUN
fueconorg-328	35	32	is	be	AUX
fueconorg-328	35	33	made	make	VERB
fueconorg-328	35	34	by	by	ADP
fueconorg-328	35	35	the	the	DET
fueconorg-328	35	36	local	local	ADJ
fueconorg-328	35	37	government	government	NOUN
fueconorg-328	35	38	within	within	ADP
fueconorg-328	35	39	the	the	DET
fueconorg-328	35	40	limits	limit	NOUN
fueconorg-328	35	41	established	establish	VERB
fueconorg-328	35	42	by	by	ADP
fueconorg-328	35	43	the	the	DET
fueconorg-328	35	44	central	central	ADJ
fueconorg-328	35	45	government	government	NOUN
fueconorg-328	35	46	(	(	PUNCT
fueconorg-328	35	47	popović	popović	PROPN
fueconorg-328	35	48	,	,	PUNCT
fueconorg-328	35	49	d.	d.	PROPN
fueconorg-328	35	50	,	,	PUNCT
fueconorg-328	35	51	p.	p.	NOUN
fueconorg-328	35	52	353	353	NUM
fueconorg-328	35	53	)	)	PUNCT
fueconorg-328	35	54	.	.	PUNCT
fueconorg-328	36	1	amendments	amendment	NOUN
fueconorg-328	36	2	to	to	ADP
fueconorg-328	36	3	the	the	DET
fueconorg-328	36	4	property	property	NOUN
fueconorg-328	36	5	taxes	taxis	NOUN
fueconorg-328	36	6	law	law	NOUN
fueconorg-328	36	7	were	be	AUX
fueconorg-328	36	8	made	make	VERB
fueconorg-328	36	9	repeatedly	repeatedly	ADV
fueconorg-328	36	10	in	in	ADP
fueconorg-328	36	11	serbia	serbia	PROPN
fueconorg-328	36	12	,	,	PUNCT
fueconorg-328	36	13	but	but	CCONJ
fueconorg-328	36	14	in	in	ADP
fueconorg-328	36	15	this	this	DET
fueconorg-328	36	16	paper	paper	NOUN
fueconorg-328	36	17	we	we	PRON
fueconorg-328	36	18	focus	focus	VERB
fueconorg-328	36	19	on	on	ADP
fueconorg-328	36	20	the	the	DET
fueconorg-328	36	21	property	property	NOUN
fueconorg-328	36	22	taxes	taxis	NOUN
fueconorg-328	36	23	law	law	PROPN
fueconorg-328	36	24	amendment	amendment	PROPN
fueconorg-328	36	25	act	act	NOUN
fueconorg-328	36	26	from	from	ADP
fueconorg-328	36	27	2010	2010	NUM
fueconorg-328	36	28	.	.	PUNCT
fueconorg-328	37	1	this	this	DET
fueconorg-328	37	2	law	law	NOUN
fueconorg-328	37	3	amendment	amendment	NOUN
fueconorg-328	37	4	introduced	introduce	VERB
fueconorg-328	37	5	a	a	DET
fueconorg-328	37	6	number	number	NOUN
fueconorg-328	37	7	of	of	ADP
fueconorg-328	37	8	changes	change	NOUN
fueconorg-328	37	9	in	in	ADP
fueconorg-328	37	10	all	all	DET
fueconorg-328	37	11	phases	phase	NOUN
fueconorg-328	37	12	of	of	ADP
fueconorg-328	37	13	the	the	DET
fueconorg-328	37	14	tax	tax	NOUN
fueconorg-328	37	15	liability	liability	NOUN
fueconorg-328	37	16	calculation	calculation	NOUN
fueconorg-328	37	17	.	.	PUNCT
fueconorg-328	38	1	at	at	ADP
fueconorg-328	38	2	the	the	DET
fueconorg-328	38	3	real	real	ADJ
fueconorg-328	38	4	estate	estate	NOUN
fueconorg-328	38	5	value	value	NOUN
fueconorg-328	38	6	assessment	assessment	NOUN
fueconorg-328	38	7	phase	phase	NOUN
fueconorg-328	38	8	,	,	PUNCT
fueconorg-328	38	9	value	value	NOUN
fueconorg-328	38	10	of	of	ADP
fueconorg-328	38	11	real	real	ADJ
fueconorg-328	38	12	estate	estate	NOUN
fueconorg-328	38	13	is	be	AUX
fueconorg-328	38	14	accepted	accept	VERB
fueconorg-328	38	15	as	as	ADP
fueconorg-328	38	16	a	a	DET
fueconorg-328	38	17	tax	tax	NOUN
fueconorg-328	38	18	base	base	NOUN
fueconorg-328	38	19	.	.	PUNCT
fueconorg-328	39	1	the	the	DET
fueconorg-328	39	2	value	value	NOUN
fueconorg-328	39	3	is	be	AUX
fueconorg-328	39	4	calculated	calculate	VERB
fueconorg-328	39	5	by	by	ADP
fueconorg-328	39	6	applying	apply	VERB
fueconorg-328	39	7	the	the	DET
fueconorg-328	39	8	basic	basic	ADJ
fueconorg-328	39	9	and	and	CCONJ
fueconorg-328	39	10	corrective	corrective	ADJ
fueconorg-328	39	11	elements	element	NOUN
fueconorg-328	39	12	.	.	PUNCT
fueconorg-328	40	1	the	the	DET
fueconorg-328	40	2	basic	basic	ADJ
fueconorg-328	40	3	elements	element	NOUN
fueconorg-328	40	4	are	be	AUX
fueconorg-328	40	5	usable	usable	ADJ
fueconorg-328	40	6	area	area	NOUN
fueconorg-328	40	7	and	and	CCONJ
fueconorg-328	40	8	the	the	DET
fueconorg-328	40	9	administrative	administrative	ADJ
fueconorg-328	40	10	average	average	ADJ
fueconorg-328	40	11	price	price	NOUN
fueconorg-328	40	12	per	per	ADP
fueconorg-328	40	13	square	square	ADJ
fueconorg-328	40	14	meter	meter	NOUN
fueconorg-328	40	15	of	of	ADP
fueconorg-328	40	16	suitable	suitable	ADJ
fueconorg-328	40	17	real	real	ADJ
fueconorg-328	40	18	estate	estate	NOUN
fueconorg-328	40	19	in	in	ADP
fueconorg-328	40	20	property	property	NOUN
fueconorg-328	40	21	tax	tax	NOUN
fueconorg-328	40	22	burden	burden	NOUN
fueconorg-328	40	23	and	and	CCONJ
fueconorg-328	40	24	progressivity	progressivity	NOUN
fueconorg-328	40	25	in	in	ADP
fueconorg-328	40	26	the	the	DET
fueconorg-328	40	27	case	case	NOUN
fueconorg-328	40	28	of	of	ADP
fueconorg-328	40	29	serbia	serbia	PROPN
fueconorg-328	40	30			PUNCT
fueconorg-328	40	31	63	63	NUM
fueconorg-328	40	32	the	the	DET
fueconorg-328	40	33	territory	territory	NOUN
fueconorg-328	40	34	of	of	ADP
fueconorg-328	40	35	a	a	DET
fueconorg-328	40	36	municipality	municipality	NOUN
fueconorg-328	40	37	,	,	PUNCT
fueconorg-328	40	38	while	while	SCONJ
fueconorg-328	40	39	the	the	DET
fueconorg-328	40	40	corrective	corrective	ADJ
fueconorg-328	40	41	elements	element	NOUN
fueconorg-328	40	42	are	be	AUX
fueconorg-328	40	43	location	location	NOUN
fueconorg-328	40	44	and	and	CCONJ
fueconorg-328	40	45	the	the	DET
fueconorg-328	40	46	quality	quality	NOUN
fueconorg-328	40	47	of	of	ADP
fueconorg-328	40	48	real	real	ADJ
fueconorg-328	40	49	estate	estate	NOUN
fueconorg-328	40	50	(	(	PUNCT
fueconorg-328	40	51	property	property	NOUN
fueconorg-328	40	52	taxes	taxis	NOUN
fueconorg-328	40	53	law	law	NOUN
fueconorg-328	40	54	,	,	PUNCT
fueconorg-328	40	55	article	article	NOUN
fueconorg-328	40	56	6	6	NUM
fueconorg-328	40	57	)	)	PUNCT
fueconorg-328	40	58	.	.	PUNCT
fueconorg-328	41	1	finally	finally	ADV
fueconorg-328	41	2	,	,	PUNCT
fueconorg-328	41	3	the	the	DET
fueconorg-328	41	4	value	value	NOUN
fueconorg-328	41	5	calculated	calculate	VERB
fueconorg-328	41	6	in	in	ADP
fueconorg-328	41	7	this	this	DET
fueconorg-328	41	8	way	way	NOUN
fueconorg-328	41	9	is	be	AUX
fueconorg-328	41	10	modified	modify	VERB
fueconorg-328	41	11	by	by	ADP
fueconorg-328	41	12	the	the	DET
fueconorg-328	41	13	annual	annual	ADJ
fueconorg-328	41	14	depreciation	depreciation	NOUN
fueconorg-328	41	15	factor	factor	NOUN
fueconorg-328	41	16	.	.	PUNCT
fueconorg-328	42	1	the	the	DET
fueconorg-328	42	2	law	law	NOUN
fueconorg-328	42	3	amendment	amendment	NOUN
fueconorg-328	42	4	lowered	lower	VERB
fueconorg-328	42	5	the	the	DET
fueconorg-328	42	6	amount	amount	NOUN
fueconorg-328	42	7	of	of	ADP
fueconorg-328	42	8	annual	annual	ADJ
fueconorg-328	42	9	depreciation	depreciation	NOUN
fueconorg-328	42	10	from	from	ADP
fueconorg-328	42	11	1.5	1.5	NUM
fueconorg-328	42	12	%	%	NOUN
fueconorg-328	42	13	to	to	PART
fueconorg-328	42	14	0.8	0.8	NUM
fueconorg-328	42	15	%	%	NOUN
fueconorg-328	42	16	,	,	PUNCT
fueconorg-328	42	17	while	while	SCONJ
fueconorg-328	42	18	the	the	DET
fueconorg-328	42	19	maximum	maximum	ADJ
fueconorg-328	42	20	amount	amount	NOUN
fueconorg-328	42	21	of	of	ADP
fueconorg-328	42	22	depreciation	depreciation	NOUN
fueconorg-328	42	23	that	that	PRON
fueconorg-328	42	24	could	could	AUX
fueconorg-328	42	25	be	be	AUX
fueconorg-328	42	26	applied	apply	VERB
fueconorg-328	42	27	has	have	AUX
fueconorg-328	42	28	been	be	AUX
fueconorg-328	42	29	reduced	reduce	VERB
fueconorg-328	42	30	from	from	ADP
fueconorg-328	42	31	70	70	NUM
fueconorg-328	42	32	%	%	NOUN
fueconorg-328	42	33	to	to	ADP
fueconorg-328	42	34	40	40	NUM
fueconorg-328	42	35	%	%	NOUN
fueconorg-328	42	36	(	(	PUNCT
fueconorg-328	42	37	property	property	NOUN
fueconorg-328	42	38	taxes	taxis	NOUN
fueconorg-328	42	39	law	law	NOUN
fueconorg-328	42	40	,	,	PUNCT
fueconorg-328	42	41	article	article	NOUN
fueconorg-328	42	42	5	5	NUM
fueconorg-328	42	43	)	)	PUNCT
fueconorg-328	42	44	.	.	PUNCT
fueconorg-328	43	1	as	as	ADP
fueconorg-328	43	2	for	for	ADP
fueconorg-328	43	3	tax	tax	NOUN
fueconorg-328	43	4	rates	rate	NOUN
fueconorg-328	43	5	and	and	CCONJ
fueconorg-328	43	6	tax	tax	NOUN
fueconorg-328	43	7	brackets	bracket	NOUN
fueconorg-328	43	8	,	,	PUNCT
fueconorg-328	43	9	some	some	DET
fueconorg-328	43	10	changes	change	NOUN
fueconorg-328	43	11	have	have	AUX
fueconorg-328	43	12	also	also	ADV
fueconorg-328	43	13	been	be	AUX
fueconorg-328	43	14	made	make	VERB
fueconorg-328	43	15	.	.	PUNCT
fueconorg-328	44	1	before	before	ADP
fueconorg-328	44	2	the	the	DET
fueconorg-328	44	3	amendments	amendment	NOUN
fueconorg-328	44	4	,	,	PUNCT
fueconorg-328	44	5	the	the	DET
fueconorg-328	44	6	tax	tax	NOUN
fueconorg-328	44	7	structure	structure	NOUN
fueconorg-328	44	8	looked	look	VERB
fueconorg-328	44	9	as	as	SCONJ
fueconorg-328	44	10	follows	follow	VERB
fueconorg-328	44	11	:	:	PUNCT
fueconorg-328	44	12	tax	tax	NOUN
fueconorg-328	44	13	base	base	NOUN
fueconorg-328	44	14	tax	tax	NOUN
fueconorg-328	44	15	rates	rate	NOUN
fueconorg-328	44	16	1	1	NUM
fueconorg-328	44	17	up	up	ADP
fueconorg-328	44	18	to	to	PART
fueconorg-328	44	19	6,000,000	6,000,000	NUM
fueconorg-328	44	20	dinars	dinar	NOUN
fueconorg-328	44	21	up	up	ADP
fueconorg-328	44	22	to	to	PART
fueconorg-328	44	23	0.40	0.40	NUM
fueconorg-328	44	24	%	%	NOUN
fueconorg-328	44	25	2	2	NUM
fueconorg-328	44	26	6,000,001	6,000,001	NUM
fueconorg-328	44	27	–	–	PUNCT
fueconorg-328	44	28	15,000,000	15,000,000	NUM
fueconorg-328	44	29	dinars	dinar	NOUN
fueconorg-328	44	30	tax	tax	NOUN
fueconorg-328	44	31	(	(	PUNCT
fueconorg-328	44	32	1	1	NUM
fueconorg-328	44	33	)	)	PUNCT
fueconorg-328	45	1	+	+	X
fueconorg-328	45	2	up	up	ADV
fueconorg-328	45	3	to	to	PART
fueconorg-328	45	4	0.80	0.80	NUM
fueconorg-328	45	5	%	%	NOUN
fueconorg-328	45	6	on	on	ADP
fueconorg-328	45	7	the	the	DET
fueconorg-328	45	8	amount	amount	NOUN
fueconorg-328	45	9	above	above	ADP
fueconorg-328	45	10	6,000,000	6,000,000	NUM
fueconorg-328	45	11	dinars	dinar	NOUN
fueconorg-328	45	12	3	3	NUM
fueconorg-328	45	13	15,000,001	15,000,001	NUM
fueconorg-328	45	14	–	–	PUNCT
fueconorg-328	45	15	30,000,000	30,000,000	NUM
fueconorg-328	45	16	dinars	dinar	NOUN
fueconorg-328	45	17	tax	tax	NOUN
fueconorg-328	45	18	(	(	PUNCT
fueconorg-328	45	19	2	2	NUM
fueconorg-328	45	20	)	)	PUNCT
fueconorg-328	45	21	+	+	X
fueconorg-328	45	22	up	up	ADV
fueconorg-328	45	23	to	to	PART
fueconorg-328	45	24	1.50	1.50	NUM
fueconorg-328	45	25	%	%	NOUN
fueconorg-328	45	26	on	on	ADP
fueconorg-328	45	27	the	the	DET
fueconorg-328	45	28	amount	amount	NOUN
fueconorg-328	45	29	above	above	ADP
fueconorg-328	45	30	15,000,000	15,000,000	NUM
fueconorg-328	45	31	dinars	dinar	NOUN
fueconorg-328	45	32	4	4	NUM
fueconorg-328	45	33	above	above	ADP
fueconorg-328	45	34	30,000,000	30,000,000	NUM
fueconorg-328	45	35	dinars	dinar	NOUN
fueconorg-328	45	36	tax	tax	NOUN
fueconorg-328	45	37	(	(	PUNCT
fueconorg-328	45	38	3	3	NUM
fueconorg-328	45	39	)	)	PUNCT
fueconorg-328	45	40	+	+	X
fueconorg-328	45	41	up	up	ADV
fueconorg-328	45	42	to	to	PART
fueconorg-328	45	43	3	3	NUM
fueconorg-328	45	44	%	%	NOUN
fueconorg-328	45	45	on	on	ADP
fueconorg-328	45	46	the	the	DET
fueconorg-328	45	47	amount	amount	NOUN
fueconorg-328	45	48	above	above	ADP
fueconorg-328	45	49	30,000,000	30,000,000	NUM
fueconorg-328	45	50	dinars	dinar	NOUN
fueconorg-328	45	51	source	source	NOUN
fueconorg-328	45	52	:	:	PUNCT
fueconorg-328	45	53	property	property	NOUN
fueconorg-328	45	54	taxes	taxis	NOUN
fueconorg-328	45	55	law	law	NOUN
fueconorg-328	45	56	,	,	PUNCT
fueconorg-328	45	57	official	official	ADJ
fueconorg-328	45	58	gazette	gazette	NOUN
fueconorg-328	45	59	of	of	ADP
fueconorg-328	45	60	rs	rs	PROPN
fueconorg-328	45	61	,	,	PUNCT
fueconorg-328	45	62	no	no	INTJ
fueconorg-328	45	63	.	.	PUNCT
fueconorg-328	46	1	26/01	26/01	NUM
fueconorg-328	46	2	,	,	PUNCT
fueconorg-328	46	3	45/02	45/02	NUM
fueconorg-328	46	4	,	,	PUNCT
fueconorg-328	46	5	42/02	42/02	NUM
fueconorg-328	46	6	,	,	PUNCT
fueconorg-328	46	7	80/02	80/02	NUM
fueconorg-328	46	8	,	,	PUNCT
fueconorg-328	46	9	135/04	135/04	NUM
fueconorg-328	46	10	,	,	PUNCT
fueconorg-328	46	11	61/07	61/07	NUM
fueconorg-328	46	12	,	,	PUNCT
fueconorg-328	46	13	5/09	5/09	NUM
fueconorg-328	46	14	if	if	SCONJ
fueconorg-328	46	15	only	only	ADJ
fueconorg-328	46	16	marginal	marginal	ADJ
fueconorg-328	46	17	tax	tax	NOUN
fueconorg-328	46	18	rates	rate	NOUN
fueconorg-328	46	19	are	be	AUX
fueconorg-328	46	20	considered	consider	VERB
fueconorg-328	46	21	,	,	PUNCT
fueconorg-328	46	22	it	it	PRON
fueconorg-328	46	23	might	might	AUX
fueconorg-328	46	24	be	be	AUX
fueconorg-328	46	25	concluded	conclude	VERB
fueconorg-328	46	26	that	that	SCONJ
fueconorg-328	46	27	the	the	DET
fueconorg-328	46	28	property	property	NOUN
fueconorg-328	46	29	taxation	taxation	NOUN
fueconorg-328	46	30	in	in	ADP
fueconorg-328	46	31	serbia	serbia	PROPN
fueconorg-328	46	32	was	be	AUX
fueconorg-328	46	33	very	very	ADV
fueconorg-328	46	34	progressive	progressive	ADJ
fueconorg-328	46	35	because	because	SCONJ
fueconorg-328	46	36	the	the	DET
fueconorg-328	46	37	tax	tax	NOUN
fueconorg-328	46	38	rates	rate	NOUN
fueconorg-328	46	39	rise	rise	VERB
fueconorg-328	46	40	from	from	ADP
fueconorg-328	46	41	0.4	0.4	NUM
fueconorg-328	46	42	%	%	NOUN
fueconorg-328	46	43	up	up	ADP
fueconorg-328	46	44	to	to	PART
fueconorg-328	46	45	3	3	NUM
fueconorg-328	46	46	%	%	NOUN
fueconorg-328	46	47	.	.	PUNCT
fueconorg-328	47	1	however	however	ADV
fueconorg-328	47	2	,	,	PUNCT
fueconorg-328	47	3	it	it	PRON
fueconorg-328	47	4	should	should	AUX
fueconorg-328	47	5	be	be	AUX
fueconorg-328	47	6	noted	note	VERB
fueconorg-328	47	7	that	that	SCONJ
fueconorg-328	47	8	,	,	PUNCT
fueconorg-328	47	9	according	accord	VERB
fueconorg-328	47	10	to	to	ADP
fueconorg-328	47	11	the	the	DET
fueconorg-328	47	12	tax	tax	NOUN
fueconorg-328	47	13	administration	administration	NOUN
fueconorg-328	47	14	data	datum	NOUN
fueconorg-328	47	15	,	,	PUNCT
fueconorg-328	47	16	in	in	ADP
fueconorg-328	47	17	99.7	99.7	NUM
fueconorg-328	47	18	%	%	NOUN
fueconorg-328	47	19	of	of	ADP
fueconorg-328	47	20	tax	tax	NOUN
fueconorg-328	47	21	returns	return	NOUN
fueconorg-328	47	22	,	,	PUNCT
fueconorg-328	47	23	the	the	DET
fueconorg-328	47	24	tax	tax	NOUN
fueconorg-328	47	25	base	base	NOUN
fueconorg-328	47	26	calculated	calculate	VERB
fueconorg-328	47	27	for	for	ADP
fueconorg-328	47	28	real	real	ADJ
fueconorg-328	47	29	estates	estate	NOUN
fueconorg-328	47	30	owned	own	VERB
fueconorg-328	47	31	by	by	ADP
fueconorg-328	47	32	individuals	individual	NOUN
fueconorg-328	47	33	amounted	amount	VERB
fueconorg-328	47	34	to	to	ADP
fueconorg-328	47	35	less	less	ADJ
fueconorg-328	47	36	than	than	ADP
fueconorg-328	47	37	6	6	NUM
fueconorg-328	47	38	million	million	NUM
fueconorg-328	47	39	dinars	dinar	NOUN
fueconorg-328	47	40	in	in	ADP
fueconorg-328	47	41	2006	2006	NUM
fueconorg-328	47	42	,	,	PUNCT
fueconorg-328	47	43	i.e.	i.e.	X
fueconorg-328	47	44	,	,	PUNCT
fueconorg-328	47	45	taxed	tax	VERB
fueconorg-328	47	46	at	at	ADP
fueconorg-328	47	47	a	a	DET
fueconorg-328	47	48	rate	rate	NOUN
fueconorg-328	47	49	which	which	PRON
fueconorg-328	47	50	stood	stand	VERB
fueconorg-328	47	51	at	at	ADP
fueconorg-328	47	52	0.4	0.4	NUM
fueconorg-328	47	53	%	%	NOUN
fueconorg-328	47	54	or	or	CCONJ
fueconorg-328	47	55	below	below	ADP
fueconorg-328	47	56	that	that	DET
fueconorg-328	47	57	percent	percent	NOUN
fueconorg-328	47	58	.	.	PUNCT
fueconorg-328	48	1	however	however	ADV
fueconorg-328	48	2	,	,	PUNCT
fueconorg-328	48	3	this	this	DET
fueconorg-328	48	4	figure	figure	NOUN
fueconorg-328	48	5	was	be	AUX
fueconorg-328	48	6	significantly	significantly	ADV
fueconorg-328	48	7	reduced	reduce	VERB
fueconorg-328	48	8	in	in	ADP
fueconorg-328	48	9	2009	2009	NUM
fueconorg-328	48	10	,	,	PUNCT
fueconorg-328	48	11	especially	especially	ADV
fueconorg-328	48	12	in	in	ADP
fueconorg-328	48	13	larger	large	ADJ
fueconorg-328	48	14	towns	town	NOUN
fueconorg-328	48	15	where	where	SCONJ
fueconorg-328	48	16	the	the	DET
fueconorg-328	48	17	most	most	ADV
fueconorg-328	48	18	valuable	valuable	ADJ
fueconorg-328	48	19	properties	property	NOUN
fueconorg-328	48	20	owned	own	VERB
fueconorg-328	48	21	by	by	ADP
fueconorg-328	48	22	individuals	individual	NOUN
fueconorg-328	48	23	are	be	AUX
fueconorg-328	48	24	located	locate	VERB
fueconorg-328	48	25	,	,	PUNCT
fueconorg-328	48	26	primarily	primarily	ADV
fueconorg-328	48	27	because	because	SCONJ
fueconorg-328	48	28	local	local	ADJ
fueconorg-328	48	29	governments	government	NOUN
fueconorg-328	48	30	have	have	AUX
fueconorg-328	48	31	increased	increase	VERB
fueconorg-328	48	32	the	the	DET
fueconorg-328	48	33	average	average	ADJ
fueconorg-328	48	34	price	price	NOUN
fueconorg-328	48	35	per	per	ADP
fueconorg-328	48	36	square	square	ADJ
fueconorg-328	48	37	meter	meter	NOUN
fueconorg-328	48	38	of	of	ADP
fueconorg-328	48	39	real	real	ADJ
fueconorg-328	48	40	estate	estate	NOUN
fueconorg-328	48	41	by	by	ADP
fueconorg-328	48	42	10	10	NUM
fueconorg-328	48	43	%	%	NOUN
fueconorg-328	48	44	to	to	PART
fueconorg-328	48	45	30	30	NUM
fueconorg-328	48	46	%	%	NOUN
fueconorg-328	48	47	(	(	PUNCT
fueconorg-328	48	48	levitas	levitas	NOUN
fueconorg-328	48	49	,	,	PUNCT
fueconorg-328	48	50	t.	t.	PROPN
fueconorg-328	48	51	et	et	PROPN
fueconorg-328	48	52	al	al	PROPN
fueconorg-328	48	53	.	.	PROPN
fueconorg-328	48	54	,	,	PUNCT
fueconorg-328	48	55	2010	2010	NUM
fueconorg-328	48	56	,	,	PUNCT
fueconorg-328	48	57	p.	p.	NOUN
fueconorg-328	48	58	109	109	NUM
fueconorg-328	48	59	)	)	PUNCT
fueconorg-328	48	60	.	.	PUNCT
fueconorg-328	49	1	with	with	ADP
fueconorg-328	49	2	adequate	adequate	ADJ
fueconorg-328	49	3	real	real	ADJ
fueconorg-328	49	4	estate	estate	NOUN
fueconorg-328	49	5	valuation	valuation	NOUN
fueconorg-328	49	6	and	and	CCONJ
fueconorg-328	49	7	the	the	DET
fueconorg-328	49	8	gradual	gradual	ADJ
fueconorg-328	49	9	introduction	introduction	NOUN
fueconorg-328	49	10	of	of	ADP
fueconorg-328	49	11	market	market	NOUN
fueconorg-328	49	12	values	value	NOUN
fueconorg-328	49	13	as	as	ADP
fueconorg-328	49	14	a	a	DET
fueconorg-328	49	15	tax	tax	NOUN
fueconorg-328	49	16	base	base	NOUN
fueconorg-328	49	17	,	,	PUNCT
fueconorg-328	49	18	it	it	PRON
fueconorg-328	49	19	can	can	AUX
fueconorg-328	49	20	be	be	AUX
fueconorg-328	49	21	expected	expect	VERB
fueconorg-328	49	22	that	that	SCONJ
fueconorg-328	49	23	the	the	DET
fueconorg-328	49	24	number	number	NOUN
fueconorg-328	49	25	of	of	ADP
fueconorg-328	49	26	taxpayers	taxpayer	NOUN
fueconorg-328	49	27	in	in	ADP
fueconorg-328	49	28	the	the	DET
fueconorg-328	49	29	higher	high	ADJ
fueconorg-328	49	30	tax	tax	NOUN
fueconorg-328	49	31	brackets	bracket	NOUN
fueconorg-328	49	32	increases	increase	NOUN
fueconorg-328	49	33	.	.	PUNCT
fueconorg-328	50	1	after	after	ADP
fueconorg-328	50	2	the	the	DET
fueconorg-328	50	3	law	law	NOUN
fueconorg-328	50	4	amendment	amendment	NOUN
fueconorg-328	50	5	,	,	PUNCT
fueconorg-328	50	6	composition	composition	NOUN
fueconorg-328	50	7	of	of	ADP
fueconorg-328	50	8	tax	tax	NOUN
fueconorg-328	50	9	rates	rate	NOUN
fueconorg-328	50	10	and	and	CCONJ
fueconorg-328	50	11	tax	tax	NOUN
fueconorg-328	50	12	brackets	bracket	NOUN
fueconorg-328	50	13	looks	look	VERB
fueconorg-328	50	14	as	as	ADP
fueconorg-328	50	15	in	in	ADP
fueconorg-328	50	16	the	the	DET
fueconorg-328	50	17	table	table	NOUN
fueconorg-328	50	18	:	:	PUNCT
fueconorg-328	50	19	tax	tax	NOUN
fueconorg-328	50	20	base	base	NOUN
fueconorg-328	50	21	tax	tax	NOUN
fueconorg-328	50	22	rates	rate	NOUN
fueconorg-328	50	23	1	1	NUM
fueconorg-328	50	24	up	up	ADP
fueconorg-328	50	25	to	to	PART
fueconorg-328	50	26	10,000,000	10,000,000	NUM
fueconorg-328	50	27	dinars	dinar	NOUN
fueconorg-328	50	28	up	up	ADP
fueconorg-328	50	29	to	to	PART
fueconorg-328	50	30	0,40	0,40	NUM
fueconorg-328	50	31	%	%	NOUN
fueconorg-328	50	32	2	2	NUM
fueconorg-328	50	33	10,000,001	10,000,001	NUM
fueconorg-328	50	34	–	–	PUNCT
fueconorg-328	50	35	25,000,000	25,000,000	NUM
fueconorg-328	50	36	dinars	dinar	NOUN
fueconorg-328	50	37	tax	tax	NOUN
fueconorg-328	50	38	(	(	PUNCT
fueconorg-328	50	39	1	1	NUM
fueconorg-328	50	40	)	)	PUNCT
fueconorg-328	50	41	+	+	X
fueconorg-328	50	42	up	up	ADP
fueconorg-328	50	43	to	to	ADP
fueconorg-328	50	44	0,60	0,60	NUM
fueconorg-328	50	45	%	%	NOUN
fueconorg-328	50	46	on	on	ADP
fueconorg-328	50	47	the	the	DET
fueconorg-328	50	48	amount	amount	NOUN
fueconorg-328	50	49	above	above	ADP
fueconorg-328	50	50	10,000,000	10,000,000	NUM
fueconorg-328	50	51	dinars	dinar	NOUN
fueconorg-328	50	52	3	3	NUM
fueconorg-328	50	53	25,000,001	25,000,001	NUM
fueconorg-328	50	54	–	–	PUNCT
fueconorg-328	50	55	50,000,000	50,000,000	NUM
fueconorg-328	50	56	dinars	dinar	NOUN
fueconorg-328	50	57	tax	tax	NOUN
fueconorg-328	50	58	(	(	PUNCT
fueconorg-328	50	59	2	2	NUM
fueconorg-328	50	60	)	)	PUNCT
fueconorg-328	50	61	+	+	X
fueconorg-328	50	62	up	up	ADP
fueconorg-328	50	63	to	to	ADP
fueconorg-328	50	64	1,00	1,00	NUM
fueconorg-328	50	65	%	%	NOUN
fueconorg-328	50	66	on	on	ADP
fueconorg-328	50	67	the	the	DET
fueconorg-328	50	68	amount	amount	NOUN
fueconorg-328	50	69	above	above	ADP
fueconorg-328	50	70	25,000,000	25,000,000	NUM
fueconorg-328	50	71	dinars	dinar	NOUN
fueconorg-328	50	72	4	4	NUM
fueconorg-328	50	73	above	above	ADP
fueconorg-328	50	74	50,000,000	50,000,000	NUM
fueconorg-328	50	75	dinars	dinar	NOUN
fueconorg-328	50	76	tax	tax	NOUN
fueconorg-328	50	77	(	(	PUNCT
fueconorg-328	50	78	3	3	NUM
fueconorg-328	50	79	)	)	PUNCT
fueconorg-328	50	80	+	+	X
fueconorg-328	50	81	up	up	ADV
fueconorg-328	50	82	to	to	PART
fueconorg-328	50	83	2	2	NUM
fueconorg-328	50	84	%	%	NOUN
fueconorg-328	50	85	on	on	ADP
fueconorg-328	50	86	the	the	DET
fueconorg-328	50	87	amount	amount	NOUN
fueconorg-328	50	88	above	above	ADP
fueconorg-328	50	89	50,000,000	50,000,000	NUM
fueconorg-328	50	90	dinars	dinar	NOUN
fueconorg-328	50	91	source	source	NOUN
fueconorg-328	50	92	:	:	PUNCT
fueconorg-328	50	93	property	property	NOUN
fueconorg-328	50	94	taxes	taxis	NOUN
fueconorg-328	50	95	law	law	NOUN
fueconorg-328	50	96	,	,	PUNCT
fueconorg-328	50	97	official	official	ADJ
fueconorg-328	50	98	gazette	gazette	NOUN
fueconorg-328	50	99	of	of	ADP
fueconorg-328	50	100	rs	rs	PROPN
fueconorg-328	50	101	,	,	PUNCT
fueconorg-328	50	102	no	no	INTJ
fueconorg-328	50	103	.	.	PUNCT
fueconorg-328	51	1	26/01	26/01	NUM
fueconorg-328	51	2	,	,	PUNCT
fueconorg-328	51	3	45/02	45/02	NUM
fueconorg-328	51	4	,	,	PUNCT
fueconorg-328	51	5	42/02	42/02	NUM
fueconorg-328	51	6	,	,	PUNCT
fueconorg-328	51	7	80/02	80/02	NUM
fueconorg-328	51	8	,	,	PUNCT
fueconorg-328	51	9	135/04	135/04	NUM
fueconorg-328	51	10	,	,	PUNCT
fueconorg-328	51	11	61/07	61/07	NUM
fueconorg-328	51	12	,	,	PUNCT
fueconorg-328	51	13	5/09	5/09	NUM
fueconorg-328	51	14	,	,	PUNCT
fueconorg-328	51	15	101/10	101/10	NUM
fueconorg-328	51	16	if	if	SCONJ
fueconorg-328	51	17	only	only	ADV
fueconorg-328	51	18	changes	change	NOUN
fueconorg-328	51	19	in	in	ADP
fueconorg-328	51	20	the	the	DET
fueconorg-328	51	21	composition	composition	NOUN
fueconorg-328	51	22	of	of	ADP
fueconorg-328	51	23	tax	tax	NOUN
fueconorg-328	51	24	rates	rate	NOUN
fueconorg-328	51	25	and	and	CCONJ
fueconorg-328	51	26	brackets	bracket	NOUN
fueconorg-328	51	27	are	be	AUX
fueconorg-328	51	28	observed	observe	VERB
fueconorg-328	51	29	and	and	CCONJ
fueconorg-328	51	30	other	other	ADJ
fueconorg-328	51	31	changes	change	NOUN
fueconorg-328	51	32	are	be	AUX
fueconorg-328	51	33	neglected	neglect	VERB
fueconorg-328	51	34	,	,	PUNCT
fueconorg-328	51	35	a	a	DET
fueconorg-328	51	36	premature	premature	ADJ
fueconorg-328	51	37	conclusion	conclusion	NOUN
fueconorg-328	51	38	that	that	SCONJ
fueconorg-328	51	39	a	a	DET
fueconorg-328	51	40	mitigation	mitigation	NOUN
fueconorg-328	51	41	of	of	ADP
fueconorg-328	51	42	progressivity	progressivity	NOUN
fueconorg-328	51	43	occured	occur	VERB
fueconorg-328	51	44	could	could	AUX
fueconorg-328	51	45	be	be	AUX
fueconorg-328	51	46	derived	derive	VERB
fueconorg-328	51	47	.	.	PUNCT
fueconorg-328	52	1	in	in	ADP
fueconorg-328	52	2	the	the	DET
fueconorg-328	52	3	final	final	ADJ
fueconorg-328	52	4	phase	phase	NOUN
fueconorg-328	52	5	of	of	ADP
fueconorg-328	52	6	tax	tax	NOUN
fueconorg-328	52	7	liability	liability	NOUN
fueconorg-328	52	8	calculation	calculation	NOUN
fueconorg-328	52	9	,	,	PUNCT
fueconorg-328	52	10	the	the	DET
fueconorg-328	52	11	total	total	ADJ
fueconorg-328	52	12	amount	amount	NOUN
fueconorg-328	52	13	of	of	ADP
fueconorg-328	52	14	the	the	DET
fueconorg-328	52	15	tax	tax	NOUN
fueconorg-328	52	16	credit	credit	NOUN
fueconorg-328	52	17	has	have	AUX
fueconorg-328	52	18	been	be	AUX
fueconorg-328	52	19	reduced	reduce	VERB
fueconorg-328	52	20	.	.	PUNCT
fueconorg-328	53	1	the	the	DET
fueconorg-328	53	2	tax	tax	NOUN
fueconorg-328	53	3	credit	credit	NOUN
fueconorg-328	53	4	,	,	PUNCT
fueconorg-328	53	5	which	which	PRON
fueconorg-328	53	6	amounted	amount	VERB
fueconorg-328	53	7	40	40	NUM
fueconorg-328	53	8	%	%	NOUN
fueconorg-328	53	9	of	of	ADP
fueconorg-328	53	10	tax	tax	NOUN
fueconorg-328	53	11	liability	liability	NOUN
fueconorg-328	53	12	for	for	ADP
fueconorg-328	53	13	the	the	DET
fueconorg-328	53	14	sole	sole	ADJ
fueconorg-328	53	15	resident	resident	NOUN
fueconorg-328	53	16	taxpayer	taxpayer	NOUN
fueconorg-328	53	17	and	and	CCONJ
fueconorg-328	53	18	10	10	NUM
fueconorg-328	53	19	%	%	NOUN
fueconorg-328	53	20	for	for	ADP
fueconorg-328	53	21	each	each	DET
fueconorg-328	53	22	household	household	NOUN
fueconorg-328	53	23	member	member	NOUN
fueconorg-328	53	24	(	(	PUNCT
fueconorg-328	53	25	provided	provide	VERB
fueconorg-328	53	26	that	that	SCONJ
fueconorg-328	53	27	the	the	DET
fueconorg-328	53	28	total	total	ADJ
fueconorg-328	53	29	amount	amount	NOUN
fueconorg-328	53	30	of	of	ADP
fueconorg-328	53	31	the	the	DET
fueconorg-328	53	32	tax	tax	NOUN
fueconorg-328	53	33	s.	s.	PROPN
fueconorg-328	53	34	luković	luković	NOUN
fueconorg-328	53	35	64	64	NUM
fueconorg-328	53	36	credit	credit	NOUN
fueconorg-328	53	37	could	could	AUX
fueconorg-328	53	38	not	not	PART
fueconorg-328	53	39	exceed	exceed	VERB
fueconorg-328	53	40	70	70	NUM
fueconorg-328	53	41	%	%	NOUN
fueconorg-328	53	42	of	of	ADP
fueconorg-328	53	43	the	the	DET
fueconorg-328	53	44	tax	tax	NOUN
fueconorg-328	53	45	liability	liability	NOUN
fueconorg-328	53	46	)	)	PUNCT
fueconorg-328	53	47	is	be	AUX
fueconorg-328	53	48	corrected	correct	VERB
fueconorg-328	53	49	.	.	PUNCT
fueconorg-328	54	1	for	for	SCONJ
fueconorg-328	54	2	the	the	DET
fueconorg-328	54	3	sole	sole	ADJ
fueconorg-328	54	4	taxpayer	taxpayer	NOUN
fueconorg-328	54	5	,	,	PUNCT
fueconorg-328	54	6	providing	provide	VERB
fueconorg-328	54	7	the	the	DET
fueconorg-328	54	8	condition	condition	NOUN
fueconorg-328	54	9	of	of	ADP
fueconorg-328	54	10	residency	residency	NOUN
fueconorg-328	54	11	in	in	ADP
fueconorg-328	54	12	the	the	DET
fueconorg-328	54	13	taxable	taxable	ADJ
fueconorg-328	54	14	real	real	ADJ
fueconorg-328	54	15	estate	estate	NOUN
fueconorg-328	54	16	is	be	AUX
fueconorg-328	54	17	fulfilled	fulfil	VERB
fueconorg-328	54	18	,	,	PUNCT
fueconorg-328	54	19	the	the	DET
fueconorg-328	54	20	tax	tax	NOUN
fueconorg-328	54	21	credit	credit	NOUN
fueconorg-328	54	22	has	have	AUX
fueconorg-328	54	23	been	be	AUX
fueconorg-328	54	24	raised	raise	VERB
fueconorg-328	54	25	to	to	ADP
fueconorg-328	54	26	50	50	NUM
fueconorg-328	54	27	%	%	NOUN
fueconorg-328	54	28	of	of	ADP
fueconorg-328	54	29	the	the	DET
fueconorg-328	54	30	tax	tax	NOUN
fueconorg-328	54	31	liability	liability	NOUN
fueconorg-328	54	32	,	,	PUNCT
fueconorg-328	54	33	but	but	CCONJ
fueconorg-328	54	34	it	it	PRON
fueconorg-328	54	35	can	can	AUX
fueconorg-328	54	36	not	not	PART
fueconorg-328	54	37	exceed	exceed	VERB
fueconorg-328	54	38	the	the	DET
fueconorg-328	54	39	amount	amount	NOUN
fueconorg-328	54	40	of	of	ADP
fueconorg-328	54	41	20,000	20,000	NUM
fueconorg-328	54	42	dinars	dinar	NOUN
fueconorg-328	54	43	(	(	PUNCT
fueconorg-328	54	44	property	property	NOUN
fueconorg-328	54	45	taxes	taxis	NOUN
fueconorg-328	54	46	law	law	NOUN
fueconorg-328	54	47	,	,	PUNCT
fueconorg-328	54	48	article	article	NOUN
fueconorg-328	54	49	13	13	NUM
fueconorg-328	54	50	)	)	PUNCT
fueconorg-328	54	51	.	.	PUNCT
fueconorg-328	55	1	in	in	ADP
fueconorg-328	55	2	this	this	DET
fueconorg-328	55	3	way	way	NOUN
fueconorg-328	55	4	,	,	PUNCT
fueconorg-328	55	5	this	this	DET
fueconorg-328	55	6	tax	tax	NOUN
fueconorg-328	55	7	incentive	incentive	NOUN
fueconorg-328	55	8	can	can	AUX
fueconorg-328	55	9	be	be	AUX
fueconorg-328	55	10	fully	fully	ADV
fueconorg-328	55	11	utilized	utilize	VERB
fueconorg-328	55	12	only	only	ADV
fueconorg-328	55	13	for	for	ADP
fueconorg-328	55	14	taxpayers	taxpayer	NOUN
fueconorg-328	55	15	whose	whose	DET
fueconorg-328	55	16	tax	tax	NOUN
fueconorg-328	55	17	liability	liability	NOUN
fueconorg-328	55	18	before	before	ADP
fueconorg-328	55	19	the	the	DET
fueconorg-328	55	20	application	application	NOUN
fueconorg-328	55	21	of	of	ADP
fueconorg-328	55	22	the	the	DET
fueconorg-328	55	23	tax	tax	NOUN
fueconorg-328	55	24	credit	credit	NOUN
fueconorg-328	55	25	is	be	AUX
fueconorg-328	55	26	less	less	ADJ
fueconorg-328	55	27	than	than	ADP
fueconorg-328	55	28	or	or	CCONJ
fueconorg-328	55	29	equal	equal	ADJ
fueconorg-328	55	30	to	to	ADP
fueconorg-328	55	31	the	the	DET
fueconorg-328	55	32	amount	amount	NOUN
fueconorg-328	55	33	of	of	ADP
fueconorg-328	55	34	40,000	40,000	NUM
fueconorg-328	55	35	dinars	dinar	NOUN
fueconorg-328	55	36	,	,	PUNCT
fueconorg-328	55	37	which	which	PRON
fueconorg-328	55	38	significantly	significantly	ADV
fueconorg-328	55	39	increases	increase	VERB
fueconorg-328	55	40	the	the	DET
fueconorg-328	55	41	progressivity	progressivity	NOUN
fueconorg-328	55	42	of	of	ADP
fueconorg-328	55	43	the	the	DET
fueconorg-328	55	44	property	property	NOUN
fueconorg-328	55	45	tax	tax	NOUN
fueconorg-328	55	46	at	at	ADP
fueconorg-328	55	47	the	the	DET
fueconorg-328	55	48	higher	high	ADJ
fueconorg-328	55	49	tax	tax	NOUN
fueconorg-328	55	50	bases	basis	NOUN
fueconorg-328	55	51	.	.	PUNCT
fueconorg-328	56	1	2	2	X
fueconorg-328	56	2	.	.	X
fueconorg-328	56	3	the	the	DET
fueconorg-328	56	4	methodology	methodology	NOUN
fueconorg-328	56	5	of	of	ADP
fueconorg-328	56	6	measuring	measure	VERB
fueconorg-328	56	7	the	the	DET
fueconorg-328	56	8	property	property	NOUN
fueconorg-328	56	9	tax	tax	NOUN
fueconorg-328	56	10	burden	burden	NOUN
fueconorg-328	56	11	and	and	CCONJ
fueconorg-328	56	12	progressivity	progressivity	NOUN
fueconorg-328	56	13	measures	measure	NOUN
fueconorg-328	56	14	of	of	ADP
fueconorg-328	56	15	tax	tax	NOUN
fueconorg-328	56	16	burden	burden	NOUN
fueconorg-328	56	17	are	be	AUX
fueconorg-328	56	18	indicators	indicator	NOUN
fueconorg-328	56	19	of	of	ADP
fueconorg-328	56	20	how	how	SCONJ
fueconorg-328	56	21	well	well	ADV
fueconorg-328	56	22	tax	tax	NOUN
fueconorg-328	56	23	policy	policy	NOUN
fueconorg-328	56	24	meets	meet	VERB
fueconorg-328	56	25	one	one	NUM
fueconorg-328	56	26	of	of	ADP
fueconorg-328	56	27	its	its	PRON
fueconorg-328	56	28	primary	primary	ADJ
fueconorg-328	56	29	goals	goal	NOUN
fueconorg-328	56	30	,	,	PUNCT
fueconorg-328	56	31	equitably	equitably	ADV
fueconorg-328	56	32	raising	raise	VERB
fueconorg-328	56	33	the	the	DET
fueconorg-328	56	34	revenues	revenue	NOUN
fueconorg-328	56	35	needed	need	VERB
fueconorg-328	56	36	to	to	PART
fueconorg-328	56	37	run	run	VERB
fueconorg-328	56	38	government	government	NOUN
fueconorg-328	56	39	.	.	PUNCT
fueconorg-328	57	1	equity	equity	NOUN
fueconorg-328	57	2	has	have	VERB
fueconorg-328	57	3	two	two	NUM
fueconorg-328	57	4	aspects	aspect	NOUN
fueconorg-328	57	5	.	.	PUNCT
fueconorg-328	58	1	the	the	DET
fueconorg-328	58	2	first	first	ADJ
fueconorg-328	58	3	,	,	PUNCT
fueconorg-328	58	4	vertical	vertical	ADJ
fueconorg-328	58	5	equity	equity	NOUN
fueconorg-328	58	6	,	,	PUNCT
fueconorg-328	58	7	concerns	concern	VERB
fueconorg-328	58	8	the	the	DET
fueconorg-328	58	9	way	way	NOUN
fueconorg-328	58	10	taxes	taxis	NOUN
fueconorg-328	58	11	are	be	AUX
fueconorg-328	58	12	distributed	distribute	VERB
fueconorg-328	58	13	among	among	ADP
fueconorg-328	58	14	taxpayers	taxpayer	NOUN
fueconorg-328	58	15	with	with	ADP
fueconorg-328	58	16	different	different	ADJ
fueconorg-328	58	17	abilities	ability	NOUN
fueconorg-328	58	18	to	to	PART
fueconorg-328	58	19	pay	pay	VERB
fueconorg-328	58	20	.	.	PUNCT
fueconorg-328	59	1	the	the	DET
fueconorg-328	59	2	second	second	ADJ
fueconorg-328	59	3	,	,	PUNCT
fueconorg-328	59	4	horizontal	horizontal	ADJ
fueconorg-328	59	5	equity	equity	NOUN
fueconorg-328	59	6	,	,	PUNCT
fueconorg-328	59	7	concerns	concern	VERB
fueconorg-328	59	8	the	the	DET
fueconorg-328	59	9	way	way	NOUN
fueconorg-328	59	10	taxes	taxis	NOUN
fueconorg-328	59	11	are	be	AUX
fueconorg-328	59	12	distributed	distribute	VERB
fueconorg-328	59	13	among	among	ADP
fueconorg-328	59	14	taxpayers	taxpayer	NOUN
fueconorg-328	59	15	with	with	ADP
fueconorg-328	59	16	the	the	DET
fueconorg-328	59	17	same	same	ADJ
fueconorg-328	59	18	ability	ability	NOUN
fueconorg-328	59	19	to	to	PART
fueconorg-328	59	20	pay	pay	VERB
fueconorg-328	59	21	.	.	PUNCT
fueconorg-328	60	1	tax	tax	NOUN
fueconorg-328	60	2	burden	burden	NOUN
fueconorg-328	60	3	measures	measure	NOUN
fueconorg-328	60	4	thus	thus	ADV
fueconorg-328	60	5	answer	answer	VERB
fueconorg-328	60	6	broad	broad	ADJ
fueconorg-328	60	7	economic	economic	ADJ
fueconorg-328	60	8	and	and	CCONJ
fueconorg-328	60	9	social	social	ADJ
fueconorg-328	60	10	questions	question	NOUN
fueconorg-328	60	11	about	about	ADP
fueconorg-328	60	12	the	the	DET
fueconorg-328	60	13	effect	effect	NOUN
fueconorg-328	60	14	of	of	ADP
fueconorg-328	60	15	tax	tax	NOUN
fueconorg-328	60	16	policy	policy	NOUN
fueconorg-328	60	17	on	on	ADP
fueconorg-328	60	18	the	the	DET
fueconorg-328	60	19	distribution	distribution	NOUN
fueconorg-328	60	20	of	of	ADP
fueconorg-328	60	21	income	income	NOUN
fueconorg-328	60	22	and	and	CCONJ
fueconorg-328	60	23	wealth	wealth	NOUN
fueconorg-328	60	24	(	(	PUNCT
fueconorg-328	60	25	atrostic	atrostic	ADJ
fueconorg-328	60	26	,	,	PUNCT
fueconorg-328	60	27	b.k	b.k	PROPN
fueconorg-328	60	28	.	.	PROPN
fueconorg-328	60	29	and	and	CCONJ
fueconorg-328	60	30	nunns	nunns	PROPN
fueconorg-328	60	31	,	,	PUNCT
fueconorg-328	60	32	j.r	j.r	PROPN
fueconorg-328	60	33	.	.	PROPN
fueconorg-328	60	34	,	,	PUNCT
fueconorg-328	60	35	1991	1991	NUM
fueconorg-328	60	36	,	,	PUNCT
fueconorg-328	60	37	p.	p.	NOUN
fueconorg-328	60	38	343	343	NUM
fueconorg-328	60	39	)	)	PUNCT
fueconorg-328	60	40	.	.	PUNCT
fueconorg-328	61	1	over	over	ADP
fueconorg-328	61	2	time	time	NOUN
fueconorg-328	61	3	,	,	PUNCT
fueconorg-328	61	4	a	a	DET
fueconorg-328	61	5	number	number	NOUN
fueconorg-328	61	6	of	of	ADP
fueconorg-328	61	7	different	different	ADJ
fueconorg-328	61	8	indicators	indicator	NOUN
fueconorg-328	61	9	of	of	ADP
fueconorg-328	61	10	tax	tax	NOUN
fueconorg-328	61	11	burden	burden	NOUN
fueconorg-328	61	12	have	have	AUX
fueconorg-328	61	13	appeared	appear	VERB
fueconorg-328	61	14	,	,	PUNCT
fueconorg-328	61	15	which	which	PRON
fueconorg-328	61	16	can	can	AUX
fueconorg-328	61	17	be	be	AUX
fueconorg-328	61	18	classified	classify	VERB
fueconorg-328	61	19	into	into	ADP
fueconorg-328	61	20	four	four	NUM
fueconorg-328	61	21	broad	broad	ADJ
fueconorg-328	61	22	categories	category	NOUN
fueconorg-328	61	23	:	:	PUNCT
fueconorg-328	61	24	1	1	NUM
fueconorg-328	61	25	)	)	PUNCT
fueconorg-328	61	26	tax	tax	NOUN
fueconorg-328	61	27	rates	rate	NOUN
fueconorg-328	61	28	(	(	PUNCT
fueconorg-328	61	29	nominal	nominal	ADJ
fueconorg-328	61	30	,	,	PUNCT
fueconorg-328	61	31	statutory	statutory	ADJ
fueconorg-328	61	32	)	)	PUNCT
fueconorg-328	61	33	,	,	PUNCT
fueconorg-328	61	34	2	2	X
fueconorg-328	61	35	)	)	PUNCT
fueconorg-328	61	36	tax	tax	NOUN
fueconorg-328	61	37	/	/	SYM
fueconorg-328	61	38	gdp	gdp	NOUN
fueconorg-328	61	39	ratios	ratio	NOUN
fueconorg-328	61	40	,	,	PUNCT
fueconorg-328	61	41	3	3	X
fueconorg-328	61	42	)	)	PUNCT
fueconorg-328	61	43	implicit	implicit	ADJ
fueconorg-328	61	44	/	/	SYM
fueconorg-328	61	45	effective	effective	ADJ
fueconorg-328	61	46	tax	tax	NOUN
fueconorg-328	61	47	rates	rate	NOUN
fueconorg-328	61	48	on	on	ADP
fueconorg-328	61	49	consumption	consumption	NOUN
fueconorg-328	61	50	,	,	PUNCT
fueconorg-328	61	51	labour	labour	NOUN
fueconorg-328	61	52	or	or	CCONJ
fueconorg-328	61	53	capital	capital	NOUN
fueconorg-328	61	54	and	and	CCONJ
fueconorg-328	61	55	4	4	NUM
fueconorg-328	61	56	)	)	PUNCT
fueconorg-328	61	57	the	the	DET
fueconorg-328	61	58	effective	effective	ADJ
fueconorg-328	61	59	ex	ex	ADJ
fueconorg-328	61	60	-	-	ADJ
fueconorg-328	61	61	ante	ante	ADJ
fueconorg-328	61	62	tax	tax	NOUN
fueconorg-328	61	63	rates	rate	NOUN
fueconorg-328	61	64	(	(	PUNCT
fueconorg-328	61	65	wolff	wolff	NOUN
fueconorg-328	61	66	,	,	PUNCT
fueconorg-328	61	67	g.	g.	PROPN
fueconorg-328	61	68	,	,	PUNCT
fueconorg-328	61	69	2005	2005	NUM
fueconorg-328	61	70	,	,	PUNCT
fueconorg-328	61	71	p.	p.	NOUN
fueconorg-328	61	72	2	2	NUM
fueconorg-328	61	73	)	)	PUNCT
fueconorg-328	61	74	.	.	PUNCT
fueconorg-328	62	1	nominal	nominal	ADJ
fueconorg-328	62	2	rates	rate	NOUN
fueconorg-328	62	3	and	and	CCONJ
fueconorg-328	62	4	the	the	DET
fueconorg-328	62	5	tax	tax	NOUN
fueconorg-328	62	6	/	/	SYM
fueconorg-328	62	7	gdp	gdp	NOUN
fueconorg-328	62	8	ratios	ratio	NOUN
fueconorg-328	62	9	were	be	AUX
fueconorg-328	62	10	originally	originally	ADV
fueconorg-328	62	11	used	use	VERB
fueconorg-328	62	12	as	as	ADP
fueconorg-328	62	13	indicators	indicator	NOUN
fueconorg-328	62	14	of	of	ADP
fueconorg-328	62	15	tax	tax	NOUN
fueconorg-328	62	16	burden	burden	NOUN
fueconorg-328	62	17	,	,	PUNCT
fueconorg-328	62	18	mainly	mainly	ADV
fueconorg-328	62	19	because	because	SCONJ
fueconorg-328	62	20	of	of	ADP
fueconorg-328	62	21	the	the	DET
fueconorg-328	62	22	simplicity	simplicity	NOUN
fueconorg-328	62	23	and	and	CCONJ
fueconorg-328	62	24	accessibility	accessibility	NOUN
fueconorg-328	62	25	of	of	ADP
fueconorg-328	62	26	the	the	DET
fueconorg-328	62	27	necessary	necessary	ADJ
fueconorg-328	62	28	data	datum	NOUN
fueconorg-328	62	29	.	.	PUNCT
fueconorg-328	63	1	with	with	ADP
fueconorg-328	63	2	the	the	DET
fueconorg-328	63	3	growing	grow	VERB
fueconorg-328	63	4	complexity	complexity	NOUN
fueconorg-328	63	5	of	of	ADP
fueconorg-328	63	6	national	national	ADJ
fueconorg-328	63	7	tax	tax	NOUN
fueconorg-328	63	8	systems	system	NOUN
fueconorg-328	63	9	,	,	PUNCT
fueconorg-328	63	10	the	the	DET
fueconorg-328	63	11	methodology	methodology	NOUN
fueconorg-328	63	12	of	of	ADP
fueconorg-328	63	13	calculating	calculate	VERB
fueconorg-328	63	14	the	the	DET
fueconorg-328	63	15	tax	tax	NOUN
fueconorg-328	63	16	burden	burden	NOUN
fueconorg-328	63	17	has	have	AUX
fueconorg-328	63	18	become	become	VERB
fueconorg-328	63	19	more	more	ADV
fueconorg-328	63	20	complicated	complicated	ADJ
fueconorg-328	63	21	.	.	PUNCT
fueconorg-328	64	1	effective	effective	ADJ
fueconorg-328	64	2	tax	tax	NOUN
fueconorg-328	64	3	rates	rate	NOUN
fueconorg-328	64	4	eliminate	eliminate	VERB
fueconorg-328	64	5	some	some	PRON
fueconorg-328	64	6	of	of	ADP
fueconorg-328	64	7	the	the	DET
fueconorg-328	64	8	disadvantages	disadvantage	NOUN
fueconorg-328	64	9	of	of	ADP
fueconorg-328	64	10	using	use	VERB
fueconorg-328	64	11	nominal	nominal	ADJ
fueconorg-328	64	12	tax	tax	NOUN
fueconorg-328	64	13	rates	rate	NOUN
fueconorg-328	64	14	,	,	PUNCT
fueconorg-328	64	15	and	and	CCONJ
fueconorg-328	64	16	are	be	AUX
fueconorg-328	64	17	used	use	VERB
fueconorg-328	64	18	in	in	ADP
fueconorg-328	64	19	many	many	ADJ
fueconorg-328	64	20	papers	paper	NOUN
fueconorg-328	64	21	to	to	PART
fueconorg-328	64	22	measure	measure	VERB
fueconorg-328	64	23	the	the	DET
fueconorg-328	64	24	consumption	consumption	NOUN
fueconorg-328	64	25	,	,	PUNCT
fueconorg-328	64	26	capital	capital	NOUN
fueconorg-328	64	27	or	or	CCONJ
fueconorg-328	64	28	labour	labour	ADJ
fueconorg-328	64	29	tax	tax	NOUN
fueconorg-328	64	30	burden	burden	NOUN
fueconorg-328	64	31	.	.	PUNCT
fueconorg-328	65	1	in	in	ADP
fueconorg-328	65	2	the	the	DET
fueconorg-328	65	3	past	past	NOUN
fueconorg-328	65	4	,	,	PUNCT
fueconorg-328	65	5	most	most	ADJ
fueconorg-328	65	6	of	of	ADP
fueconorg-328	65	7	the	the	DET
fueconorg-328	65	8	papers	paper	NOUN
fueconorg-328	65	9	were	be	AUX
fueconorg-328	65	10	focused	focus	VERB
fueconorg-328	65	11	on	on	ADP
fueconorg-328	65	12	the	the	DET
fueconorg-328	65	13	profit	profit	NOUN
fueconorg-328	65	14	tax	tax	NOUN
fueconorg-328	65	15	burden	burden	NOUN
fueconorg-328	65	16	,	,	PUNCT
fueconorg-328	65	17	and	and	CCONJ
fueconorg-328	65	18	its	its	PRON
fueconorg-328	65	19	impact	impact	NOUN
fueconorg-328	65	20	on	on	ADP
fueconorg-328	65	21	the	the	DET
fueconorg-328	65	22	investment	investment	NOUN
fueconorg-328	65	23	process	process	NOUN
fueconorg-328	65	24	.	.	PUNCT
fueconorg-328	66	1	as	as	ADP
fueconorg-328	66	2	a	a	DET
fueconorg-328	66	3	reaction	reaction	NOUN
fueconorg-328	66	4	to	to	ADP
fueconorg-328	66	5	this	this	DET
fueconorg-328	66	6	trend	trend	NOUN
fueconorg-328	66	7	,	,	PUNCT
fueconorg-328	66	8	methodologies	methodology	NOUN
fueconorg-328	66	9	of	of	ADP
fueconorg-328	66	10	average	average	ADJ
fueconorg-328	66	11	effective	effective	ADJ
fueconorg-328	66	12	(	(	PUNCT
fueconorg-328	66	13	aetr	aetr	NOUN
fueconorg-328	66	14	)	)	PUNCT
fueconorg-328	66	15	and	and	CCONJ
fueconorg-328	66	16	marginal	marginal	ADJ
fueconorg-328	66	17	effective	effective	ADJ
fueconorg-328	66	18	(	(	PUNCT
fueconorg-328	66	19	metr	metr	NOUN
fueconorg-328	66	20	)	)	PUNCT
fueconorg-328	66	21	tax	tax	NOUN
fueconorg-328	66	22	rates	rate	NOUN
fueconorg-328	66	23	were	be	AUX
fueconorg-328	66	24	developed	develop	VERB
fueconorg-328	66	25	.	.	PUNCT
fueconorg-328	67	1	in	in	ADP
fueconorg-328	67	2	recent	recent	ADJ
fueconorg-328	67	3	years	year	NOUN
fueconorg-328	67	4	,	,	PUNCT
fueconorg-328	67	5	an	an	DET
fueconorg-328	67	6	emphasis	emphasis	NOUN
fueconorg-328	67	7	has	have	AUX
fueconorg-328	67	8	been	be	AUX
fueconorg-328	67	9	placed	place	VERB
fueconorg-328	67	10	on	on	ADP
fueconorg-328	67	11	the	the	DET
fueconorg-328	67	12	tax	tax	NOUN
fueconorg-328	67	13	burden	burden	NOUN
fueconorg-328	67	14	on	on	ADP
fueconorg-328	67	15	labour	labour	NOUN
fueconorg-328	67	16	as	as	ADP
fueconorg-328	67	17	a	a	DET
fueconorg-328	67	18	factor	factor	NOUN
fueconorg-328	67	19	of	of	ADP
fueconorg-328	67	20	production	production	NOUN
fueconorg-328	67	21	,	,	PUNCT
fueconorg-328	67	22	where	where	SCONJ
fueconorg-328	67	23	the	the	DET
fueconorg-328	67	24	effective	effective	ADJ
fueconorg-328	67	25	tax	tax	NOUN
fueconorg-328	67	26	rates	rate	NOUN
fueconorg-328	67	27	have	have	AUX
fueconorg-328	67	28	been	be	AUX
fueconorg-328	67	29	used	use	VERB
fueconorg-328	67	30	to	to	PART
fueconorg-328	67	31	show	show	VERB
fueconorg-328	67	32	the	the	DET
fueconorg-328	67	33	labour	labour	ADJ
fueconorg-328	67	34	tax	tax	NOUN
fueconorg-328	67	35	burden	burden	NOUN
fueconorg-328	67	36	at	at	ADP
fueconorg-328	67	37	different	different	ADJ
fueconorg-328	67	38	income	income	NOUN
fueconorg-328	67	39	levels	level	NOUN
fueconorg-328	67	40	for	for	ADP
fueconorg-328	67	41	the	the	DET
fueconorg-328	67	42	representative	representative	ADJ
fueconorg-328	67	43	individual	individual	NOUN
fueconorg-328	67	44	with	with	ADP
fueconorg-328	67	45	strictly	strictly	ADV
fueconorg-328	67	46	defined	define	VERB
fueconorg-328	67	47	characteristics	characteristic	NOUN
fueconorg-328	67	48	.	.	PUNCT
fueconorg-328	68	1	there	there	PRON
fueconorg-328	68	2	are	be	VERB
fueconorg-328	68	3	only	only	ADV
fueconorg-328	68	4	few	few	ADJ
fueconorg-328	68	5	papers	paper	NOUN
fueconorg-328	68	6	that	that	PRON
fueconorg-328	68	7	analytically	analytically	ADV
fueconorg-328	68	8	approach	approach	VERB
fueconorg-328	68	9	the	the	DET
fueconorg-328	68	10	problem	problem	NOUN
fueconorg-328	68	11	of	of	ADP
fueconorg-328	68	12	determining	determine	VERB
fueconorg-328	68	13	the	the	DET
fueconorg-328	68	14	property	property	NOUN
fueconorg-328	68	15	tax	tax	NOUN
fueconorg-328	68	16	burden	burden	NOUN
fueconorg-328	68	17	.	.	PUNCT
fueconorg-328	69	1	papers	paper	NOUN
fueconorg-328	69	2	dealing	deal	VERB
fueconorg-328	69	3	with	with	ADP
fueconorg-328	69	4	the	the	DET
fueconorg-328	69	5	property	property	NOUN
fueconorg-328	69	6	taxation	taxation	NOUN
fueconorg-328	69	7	mainly	mainly	ADV
fueconorg-328	69	8	studied	study	VERB
fueconorg-328	69	9	other	other	ADJ
fueconorg-328	69	10	aspects	aspect	NOUN
fueconorg-328	69	11	of	of	ADP
fueconorg-328	69	12	the	the	DET
fueconorg-328	69	13	property	property	NOUN
fueconorg-328	69	14	tax	tax	NOUN
fueconorg-328	69	15	,	,	PUNCT
fueconorg-328	69	16	while	while	SCONJ
fueconorg-328	69	17	the	the	DET
fueconorg-328	69	18	tax	tax	NOUN
fueconorg-328	69	19	burden	burden	NOUN
fueconorg-328	69	20	has	have	AUX
fueconorg-328	69	21	been	be	AUX
fueconorg-328	69	22	ignored	ignore	VERB
fueconorg-328	69	23	.	.	PUNCT
fueconorg-328	70	1	in	in	ADP
fueconorg-328	70	2	the	the	DET
fueconorg-328	70	3	united	united	PROPN
fueconorg-328	70	4	states	states	PROPN
fueconorg-328	70	5	,	,	PUNCT
fueconorg-328	70	6	the	the	DET
fueconorg-328	70	7	property	property	NOUN
fueconorg-328	70	8	tax	tax	NOUN
fueconorg-328	70	9	burden	burden	NOUN
fueconorg-328	70	10	has	have	AUX
fueconorg-328	70	11	always	always	ADV
fueconorg-328	70	12	attracted	attract	VERB
fueconorg-328	70	13	the	the	DET
fueconorg-328	70	14	attention	attention	NOUN
fueconorg-328	70	15	of	of	ADP
fueconorg-328	70	16	economists	economist	NOUN
fueconorg-328	70	17	,	,	PUNCT
fueconorg-328	70	18	since	since	SCONJ
fueconorg-328	70	19	it	it	PRON
fueconorg-328	70	20	is	be	AUX
fueconorg-328	70	21	the	the	DET
fueconorg-328	70	22	most	most	ADV
fueconorg-328	70	23	important	important	ADJ
fueconorg-328	70	24	revenue	revenue	NOUN
fueconorg-328	70	25	to	to	ADP
fueconorg-328	70	26	local	local	ADJ
fueconorg-328	70	27	authorities	authority	NOUN
fueconorg-328	70	28	and	and	CCONJ
fueconorg-328	70	29	the	the	DET
fueconorg-328	70	30	differences	difference	NOUN
fueconorg-328	70	31	in	in	ADP
fueconorg-328	70	32	the	the	DET
fueconorg-328	70	33	tax	tax	NOUN
fueconorg-328	70	34	burden	burden	NOUN
fueconorg-328	70	35	in	in	ADP
fueconorg-328	70	36	various	various	ADJ
fueconorg-328	70	37	states	state	NOUN
fueconorg-328	70	38	are	be	AUX
fueconorg-328	70	39	significant	significant	ADJ
fueconorg-328	70	40	.	.	PUNCT
fueconorg-328	71	1	the	the	DET
fueconorg-328	71	2	two	two	NUM
fueconorg-328	71	3	most	most	ADV
fueconorg-328	71	4	popular	popular	ADJ
fueconorg-328	71	5	indicators	indicator	NOUN
fueconorg-328	71	6	of	of	ADP
fueconorg-328	71	7	the	the	DET
fueconorg-328	71	8	property	property	NOUN
fueconorg-328	71	9	tax	tax	NOUN
fueconorg-328	71	10	burden	burden	NOUN
fueconorg-328	71	11	that	that	PRON
fueconorg-328	71	12	american	american	ADJ
fueconorg-328	71	13	economists	economist	NOUN
fueconorg-328	71	14	have	have	AUX
fueconorg-328	71	15	used	use	VERB
fueconorg-328	71	16	are	be	AUX
fueconorg-328	71	17	the	the	DET
fueconorg-328	71	18	property	property	NOUN
fueconorg-328	71	19	taxes	taxis	NOUN
fueconorg-328	71	20	per	per	ADP
fueconorg-328	71	21	capita	capita	NOUN
fueconorg-328	71	22	and	and	CCONJ
fueconorg-328	71	23	property	property	NOUN
fueconorg-328	71	24	taxes	taxis	NOUN
fueconorg-328	71	25	per	per	ADP
fueconorg-328	71	26	$	$	SYM
fueconorg-328	71	27	1,000	1,000	NUM
fueconorg-328	71	28	of	of	ADP
fueconorg-328	71	29	total	total	ADJ
fueconorg-328	71	30	income	income	NOUN
fueconorg-328	71	31	.	.	PUNCT
fueconorg-328	72	1	these	these	DET
fueconorg-328	72	2	indicators	indicator	NOUN
fueconorg-328	72	3	are	be	AUX
fueconorg-328	72	4	the	the	DET
fueconorg-328	72	5	perfect	perfect	ADJ
fueconorg-328	72	6	tools	tool	NOUN
fueconorg-328	72	7	for	for	ADP
fueconorg-328	72	8	comparative	comparative	ADJ
fueconorg-328	72	9	analysis	analysis	NOUN
fueconorg-328	72	10	because	because	SCONJ
fueconorg-328	72	11	they	they	PRON
fueconorg-328	72	12	can	can	AUX
fueconorg-328	72	13	show	show	VERB
fueconorg-328	72	14	the	the	DET
fueconorg-328	72	15	differences	difference	NOUN
fueconorg-328	72	16	in	in	ADP
fueconorg-328	72	17	the	the	DET
fueconorg-328	72	18	tax	tax	NOUN
fueconorg-328	72	19	burden	burden	NOUN
fueconorg-328	72	20	in	in	ADP
fueconorg-328	72	21	individual	individual	ADJ
fueconorg-328	72	22	states	state	NOUN
fueconorg-328	72	23	,	,	PUNCT
fueconorg-328	72	24	local	local	ADJ
fueconorg-328	72	25	communities	community	NOUN
fueconorg-328	72	26	and	and	CCONJ
fueconorg-328	72	27	cities	city	NOUN
fueconorg-328	72	28	.	.	PUNCT
fueconorg-328	73	1	in	in	ADP
fueconorg-328	73	2	addition	addition	NOUN
fueconorg-328	73	3	,	,	PUNCT
fueconorg-328	73	4	the	the	DET
fueconorg-328	73	5	effective	effective	ADJ
fueconorg-328	73	6	tax	tax	NOUN
fueconorg-328	73	7	rate	rate	NOUN
fueconorg-328	73	8	as	as	ADP
fueconorg-328	73	9	the	the	DET
fueconorg-328	73	10	ratio	ratio	NOUN
fueconorg-328	73	11	of	of	ADP
fueconorg-328	73	12	tax	tax	NOUN
fueconorg-328	73	13	paid	pay	VERB
fueconorg-328	73	14	and	and	CCONJ
fueconorg-328	73	15	the	the	DET
fueconorg-328	73	16	market	market	NOUN
fueconorg-328	73	17	value	value	NOUN
fueconorg-328	73	18	of	of	ADP
fueconorg-328	73	19	the	the	DET
fueconorg-328	73	20	real	real	ADJ
fueconorg-328	73	21	estate	estate	NOUN
fueconorg-328	73	22	is	be	AUX
fueconorg-328	73	23	also	also	ADV
fueconorg-328	73	24	a	a	DET
fueconorg-328	73	25	popular	popular	ADJ
fueconorg-328	73	26	measure	measure	NOUN
fueconorg-328	73	27	,	,	PUNCT
fueconorg-328	73	28	because	because	SCONJ
fueconorg-328	73	29	it	it	PRON
fueconorg-328	73	30	indicates	indicate	VERB
fueconorg-328	73	31	differences	difference	NOUN
fueconorg-328	73	32	in	in	ADP
fueconorg-328	73	33	the	the	DET
fueconorg-328	73	34	tax	tax	NOUN
fueconorg-328	73	35	burden	burden	NOUN
fueconorg-328	73	36	borne	bear	VERB
fueconorg-328	73	37	by	by	ADP
fueconorg-328	73	38	taxpayers	taxpayer	NOUN
fueconorg-328	73	39	in	in	ADP
fueconorg-328	73	40	different	different	ADJ
fueconorg-328	73	41	tax	tax	NOUN
fueconorg-328	73	42	jurisdictions	jurisdiction	NOUN
fueconorg-328	73	43	for	for	ADP
fueconorg-328	73	44	real	real	ADJ
fueconorg-328	73	45	estate	estate	NOUN
fueconorg-328	73	46	with	with	ADP
fueconorg-328	73	47	the	the	DET
fueconorg-328	73	48	same	same	ADJ
fueconorg-328	73	49	characteristics	characteristic	NOUN
fueconorg-328	73	50	.	.	PUNCT
fueconorg-328	74	1	a	a	DET
fueconorg-328	74	2	large	large	ADJ
fueconorg-328	74	3	number	number	NOUN
fueconorg-328	74	4	of	of	ADP
fueconorg-328	74	5	studies	study	NOUN
fueconorg-328	74	6	in	in	ADP
fueconorg-328	74	7	the	the	DET
fueconorg-328	74	8	united	united	PROPN
fueconorg-328	74	9	states	states	PROPN
fueconorg-328	74	10	use	use	VERB
fueconorg-328	74	11	just	just	ADV
fueconorg-328	74	12	these	these	DET
fueconorg-328	74	13	indicators	indicator	NOUN
fueconorg-328	74	14	of	of	ADP
fueconorg-328	74	15	the	the	DET
fueconorg-328	74	16	tax	tax	NOUN
fueconorg-328	74	17	burden	burden	NOUN
fueconorg-328	74	18	,	,	PUNCT
fueconorg-328	74	19	while	while	SCONJ
fueconorg-328	74	20	in	in	ADP
fueconorg-328	74	21	european	european	ADJ
fueconorg-328	74	22	countries	country	NOUN
fueconorg-328	74	23	,	,	PUNCT
fueconorg-328	74	24	there	there	PRON
fueconorg-328	74	25	is	be	VERB
fueconorg-328	74	26	hardly	hardly	ADV
fueconorg-328	74	27	any	any	DET
fueconorg-328	74	28	significant	significant	ADJ
fueconorg-328	74	29	research	research	NOUN
fueconorg-328	74	30	that	that	PRON
fueconorg-328	74	31	deals	deal	VERB
fueconorg-328	74	32	with	with	ADP
fueconorg-328	74	33	this	this	DET
fueconorg-328	74	34	aspect	aspect	NOUN
fueconorg-328	74	35	of	of	ADP
fueconorg-328	74	36	property	property	NOUN
fueconorg-328	74	37	tax	tax	NOUN
fueconorg-328	74	38	.	.	PUNCT
fueconorg-328	75	1	property	property	NOUN
fueconorg-328	75	2	tax	tax	NOUN
fueconorg-328	75	3	burden	burden	NOUN
fueconorg-328	75	4	and	and	CCONJ
fueconorg-328	75	5	progressivity	progressivity	NOUN
fueconorg-328	75	6	in	in	ADP
fueconorg-328	75	7	the	the	DET
fueconorg-328	75	8	case	case	NOUN
fueconorg-328	75	9	of	of	ADP
fueconorg-328	75	10	serbia	serbia	PROPN
fueconorg-328	75	11			PUNCT
fueconorg-328	75	12	65	65	NUM
fueconorg-328	75	13	as	as	ADV
fueconorg-328	75	14	far	far	ADV
fueconorg-328	75	15	as	as	SCONJ
fueconorg-328	75	16	progressivity	progressivity	NOUN
fueconorg-328	75	17	,	,	PUNCT
fueconorg-328	75	18	generally	generally	ADV
fueconorg-328	75	19	speaking	speak	VERB
fueconorg-328	75	20	,	,	PUNCT
fueconorg-328	75	21	tax	tax	NOUN
fueconorg-328	75	22	can	can	AUX
fueconorg-328	75	23	be	be	AUX
fueconorg-328	75	24	proportional	proportional	ADJ
fueconorg-328	75	25	,	,	PUNCT
fueconorg-328	75	26	progressive	progressive	ADJ
fueconorg-328	75	27	or	or	CCONJ
fueconorg-328	75	28	regressive	regressive	ADJ
fueconorg-328	75	29	.	.	PUNCT
fueconorg-328	76	1	the	the	DET
fueconorg-328	76	2	tax	tax	NOUN
fueconorg-328	76	3	is	be	AUX
fueconorg-328	76	4	considered	consider	VERB
fueconorg-328	76	5	progressive	progressive	ADJ
fueconorg-328	76	6	if	if	SCONJ
fueconorg-328	76	7	the	the	DET
fueconorg-328	76	8	average	average	ADJ
fueconorg-328	76	9	tax	tax	NOUN
fueconorg-328	76	10	rate	rate	NOUN
fueconorg-328	76	11	increases	increase	NOUN
fueconorg-328	76	12	with	with	ADP
fueconorg-328	76	13	income	income	NOUN
fueconorg-328	76	14	before	before	ADP
fueconorg-328	76	15	tax	tax	NOUN
fueconorg-328	76	16	,	,	PUNCT
fueconorg-328	76	17	that	that	ADV
fueconorg-328	76	18	is	is	ADV
fueconorg-328	76	19	,	,	PUNCT
fueconorg-328	76	20	if	if	SCONJ
fueconorg-328	76	21	the	the	DET
fueconorg-328	76	22	marginal	marginal	ADJ
fueconorg-328	76	23	tax	tax	NOUN
fueconorg-328	76	24	rate	rate	NOUN
fueconorg-328	76	25	is	be	AUX
fueconorg-328	76	26	higher	high	ADJ
fueconorg-328	76	27	than	than	ADP
fueconorg-328	76	28	average	average	ADJ
fueconorg-328	76	29	tax	tax	NOUN
fueconorg-328	76	30	rate	rate	NOUN
fueconorg-328	76	31	along	along	ADP
fueconorg-328	76	32	the	the	DET
fueconorg-328	76	33	entire	entire	ADJ
fueconorg-328	76	34	income	income	NOUN
fueconorg-328	76	35	scale	scale	NOUN
fueconorg-328	76	36	.	.	PUNCT
fueconorg-328	77	1	the	the	DET
fueconorg-328	77	2	rate	rate	NOUN
fueconorg-328	77	3	of	of	ADP
fueconorg-328	77	4	progressivity	progressivity	NOUN
fueconorg-328	77	5	is	be	AUX
fueconorg-328	77	6	a	a	DET
fueconorg-328	77	7	term	term	NOUN
fueconorg-328	77	8	often	often	ADV
fueconorg-328	77	9	used	use	VERB
fueconorg-328	77	10	by	by	ADP
fueconorg-328	77	11	economists	economist	NOUN
fueconorg-328	77	12	and	and	CCONJ
fueconorg-328	77	13	politicians	politician	NOUN
fueconorg-328	77	14	,	,	PUNCT
fueconorg-328	77	15	but	but	CCONJ
fueconorg-328	77	16	with	with	ADP
fueconorg-328	77	17	no	no	DET
fueconorg-328	77	18	clear	clear	ADJ
fueconorg-328	77	19	meaning	meaning	NOUN
fueconorg-328	77	20	(	(	PUNCT
fueconorg-328	77	21	jakobson	jakobson	NOUN
fueconorg-328	77	22	,	,	PUNCT
fueconorg-328	77	23	u.	u.	NOUN
fueconorg-328	77	24	,	,	PUNCT
fueconorg-328	77	25	1976	1976	NUM
fueconorg-328	77	26	,	,	PUNCT
fueconorg-328	77	27	p.	p.	NOUN
fueconorg-328	77	28	161	161	NUM
fueconorg-328	77	29	)	)	PUNCT
fueconorg-328	77	30	.	.	PUNCT
fueconorg-328	78	1	generally	generally	ADV
fueconorg-328	78	2	,	,	PUNCT
fueconorg-328	78	3	tax	tax	NOUN
fueconorg-328	78	4	theory	theory	NOUN
fueconorg-328	78	5	distinguishes	distinguish	VERB
fueconorg-328	78	6	local	local	ADJ
fueconorg-328	78	7	and	and	CCONJ
fueconorg-328	78	8	global	global	ADJ
fueconorg-328	78	9	progressivity	progressivity	NOUN
fueconorg-328	78	10	.	.	PUNCT
fueconorg-328	79	1	local	local	ADJ
fueconorg-328	79	2	(	(	PUNCT
fueconorg-328	79	3	point	point	NOUN
fueconorg-328	79	4	,	,	PUNCT
fueconorg-328	79	5	interval	interval	NOUN
fueconorg-328	79	6	)	)	PUNCT
fueconorg-328	79	7	progressivity	progressivity	NOUN
fueconorg-328	79	8	measures	measure	VERB
fueconorg-328	79	9	the	the	DET
fueconorg-328	79	10	change	change	NOUN
fueconorg-328	79	11	of	of	ADP
fueconorg-328	79	12	the	the	DET
fueconorg-328	79	13	average	average	ADJ
fueconorg-328	79	14	tax	tax	NOUN
fueconorg-328	79	15	rate	rate	NOUN
fueconorg-328	79	16	in	in	ADP
fueconorg-328	79	17	one	one	NUM
fueconorg-328	79	18	point	point	NOUN
fueconorg-328	79	19	or	or	CCONJ
fueconorg-328	79	20	between	between	ADP
fueconorg-328	79	21	two	two	NUM
fueconorg-328	79	22	selected	select	VERB
fueconorg-328	79	23	points	point	NOUN
fueconorg-328	79	24	in	in	ADP
fueconorg-328	79	25	the	the	DET
fueconorg-328	79	26	income	income	NOUN
fueconorg-328	79	27	scale	scale	NOUN
fueconorg-328	79	28	and	and	CCONJ
fueconorg-328	79	29	it	it	PRON
fueconorg-328	79	30	is	be	AUX
fueconorg-328	79	31	closely	closely	ADV
fueconorg-328	79	32	linked	link	VERB
fueconorg-328	79	33	to	to	ADP
fueconorg-328	79	34	effective	effective	ADJ
fueconorg-328	79	35	taxation	taxation	NOUN
fueconorg-328	79	36	.	.	PUNCT
fueconorg-328	80	1	the	the	DET
fueconorg-328	80	2	outcomes	outcome	NOUN
fueconorg-328	80	3	of	of	ADP
fueconorg-328	80	4	its	its	PRON
fueconorg-328	80	5	analysis	analysis	NOUN
fueconorg-328	80	6	can	can	AUX
fueconorg-328	80	7	help	help	VERB
fueconorg-328	80	8	to	to	PART
fueconorg-328	80	9	specify	specify	VERB
fueconorg-328	80	10	the	the	DET
fueconorg-328	80	11	income	income	NOUN
fueconorg-328	80	12	intervals	interval	NOUN
fueconorg-328	80	13	where	where	SCONJ
fueconorg-328	80	14	the	the	DET
fueconorg-328	80	15	tax	tax	NOUN
fueconorg-328	80	16	progressivity	progressivity	NOUN
fueconorg-328	80	17	is	be	AUX
fueconorg-328	80	18	the	the	DET
fueconorg-328	80	19	highest	high	ADJ
fueconorg-328	80	20	or	or	CCONJ
fueconorg-328	80	21	the	the	DET
fueconorg-328	80	22	lowest	low	ADJ
fueconorg-328	80	23	,	,	PUNCT
fueconorg-328	80	24	in	in	ADP
fueconorg-328	80	25	what	what	DET
fueconorg-328	80	26	income	income	NOUN
fueconorg-328	80	27	intervals	interval	NOUN
fueconorg-328	80	28	there	there	PRON
fueconorg-328	80	29	are	be	VERB
fueconorg-328	80	30	eventual	eventual	ADJ
fueconorg-328	80	31	turning	turning	NOUN
fueconorg-328	80	32	points	point	NOUN
fueconorg-328	80	33	in	in	ADP
fueconorg-328	80	34	tax	tax	NOUN
fueconorg-328	80	35	progressivity	progressivity	NOUN
fueconorg-328	80	36	,	,	PUNCT
fueconorg-328	80	37	i.e.	i.e.	X
fueconorg-328	80	38	when	when	SCONJ
fueconorg-328	80	39	tax	tax	NOUN
fueconorg-328	80	40	changes	change	NOUN
fueconorg-328	80	41	from	from	ADP
fueconorg-328	80	42	one	one	NUM
fueconorg-328	80	43	form	form	NOUN
fueconorg-328	80	44	of	of	ADP
fueconorg-328	80	45	progressivity	progressivity	NOUN
fueconorg-328	80	46	(	(	PUNCT
fueconorg-328	80	47	e.g.	e.g.	ADV
fueconorg-328	80	48	progressive	progressive	ADJ
fueconorg-328	80	49	)	)	PUNCT
fueconorg-328	80	50	to	to	ADP
fueconorg-328	80	51	the	the	DET
fueconorg-328	80	52	other	other	ADJ
fueconorg-328	80	53	form	form	NOUN
fueconorg-328	80	54	(	(	PUNCT
fueconorg-328	80	55	proportional	proportional	ADJ
fueconorg-328	80	56	or	or	CCONJ
fueconorg-328	80	57	regressive	regressive	ADJ
fueconorg-328	80	58	)	)	PUNCT
fueconorg-328	80	59	(	(	PUNCT
fueconorg-328	80	60	široky	široky	ADJ
fueconorg-328	80	61	,	,	PUNCT
fueconorg-328	80	62	j.	j.	PROPN
fueconorg-328	80	63	,	,	PUNCT
fueconorg-328	80	64	and	and	CCONJ
fueconorg-328	80	65	makova	makova	PROPN
fueconorg-328	80	66	,	,	PUNCT
fueconorg-328	80	67	k.	k.	PROPN
fueconorg-328	80	68	,	,	PUNCT
fueconorg-328	80	69	2007	2007	NUM
fueconorg-328	80	70	,	,	PUNCT
fueconorg-328	80	71	p.	p.	NOUN
fueconorg-328	80	72	4	4	NUM
fueconorg-328	80	73	)	)	PUNCT
fueconorg-328	80	74	.	.	PUNCT
fueconorg-328	81	1	while	while	SCONJ
fueconorg-328	81	2	local	local	ADJ
fueconorg-328	81	3	tax	tax	NOUN
fueconorg-328	81	4	progressivity	progressivity	NOUN
fueconorg-328	81	5	measures	measure	NOUN
fueconorg-328	81	6	progressivity	progressivity	NOUN
fueconorg-328	81	7	in	in	ADP
fueconorg-328	81	8	a	a	DET
fueconorg-328	81	9	certain	certain	ADJ
fueconorg-328	81	10	range	range	NOUN
fueconorg-328	81	11	of	of	ADP
fueconorg-328	81	12	taxpayer	taxpayer	NOUN
fueconorg-328	81	13	's	's	PART
fueconorg-328	81	14	income	income	NOUN
fueconorg-328	81	15	,	,	PUNCT
fueconorg-328	81	16	and	and	CCONJ
fueconorg-328	81	17	can	can	AUX
fueconorg-328	81	18	be	be	AUX
fueconorg-328	81	19	used	use	VERB
fueconorg-328	81	20	to	to	PART
fueconorg-328	81	21	determine	determine	VERB
fueconorg-328	81	22	the	the	DET
fueconorg-328	81	23	effects	effect	NOUN
fueconorg-328	81	24	of	of	ADP
fueconorg-328	81	25	partial	partial	ADJ
fueconorg-328	81	26	tax	tax	NOUN
fueconorg-328	81	27	legislation	legislation	NOUN
fueconorg-328	81	28	changes	change	VERB
fueconorg-328	81	29	to	to	ADP
fueconorg-328	81	30	the	the	DET
fueconorg-328	81	31	specific	specific	ADJ
fueconorg-328	81	32	group	group	NOUN
fueconorg-328	81	33	of	of	ADP
fueconorg-328	81	34	taxpayers	taxpayer	NOUN
fueconorg-328	81	35	,	,	PUNCT
fueconorg-328	81	36	the	the	DET
fueconorg-328	81	37	macroeconomic	macroeconomic	ADJ
fueconorg-328	81	38	analysis	analysis	NOUN
fueconorg-328	81	39	is	be	AUX
fueconorg-328	81	40	necessary	necessary	ADJ
fueconorg-328	81	41	to	to	PART
fueconorg-328	81	42	determine	determine	VERB
fueconorg-328	81	43	the	the	DET
fueconorg-328	81	44	index	index	NOUN
fueconorg-328	81	45	that	that	PRON
fueconorg-328	81	46	measures	measure	VERB
fueconorg-328	81	47	the	the	DET
fueconorg-328	81	48	progressivity	progressivity	NOUN
fueconorg-328	81	49	along	along	ADP
fueconorg-328	81	50	the	the	DET
fueconorg-328	81	51	entire	entire	ADJ
fueconorg-328	81	52	income	income	NOUN
fueconorg-328	81	53	range	range	NOUN
fueconorg-328	81	54	.	.	PUNCT
fueconorg-328	82	1	musgrave	musgrave	PROPN
fueconorg-328	82	2	and	and	CCONJ
fueconorg-328	82	3	thin	thin	ADJ
fueconorg-328	82	4	(	(	PUNCT
fueconorg-328	82	5	1948	1948	NUM
fueconorg-328	82	6	)	)	PUNCT
fueconorg-328	82	7	,	,	PUNCT
fueconorg-328	82	8	in	in	ADP
fueconorg-328	82	9	a	a	DET
fueconorg-328	82	10	very	very	ADV
fueconorg-328	82	11	influential	influential	ADJ
fueconorg-328	82	12	paper	paper	NOUN
fueconorg-328	82	13	“	"	PUNCT
fueconorg-328	82	14	income	income	NOUN
fueconorg-328	82	15	tax	tax	NOUN
fueconorg-328	82	16	progression	progression	NOUN
fueconorg-328	82	17	from	from	ADP
fueconorg-328	82	18	1929	1929	NUM
fueconorg-328	82	19	to	to	ADP
fueconorg-328	82	20	1948	1948	NUM
fueconorg-328	82	21	”	"	PUNCT
fueconorg-328	82	22	,	,	PUNCT
fueconorg-328	82	23	introduced	introduce	VERB
fueconorg-328	82	24	four	four	NUM
fueconorg-328	82	25	local	local	ADJ
fueconorg-328	82	26	progressivity	progressivity	NOUN
fueconorg-328	82	27	measures	measure	NOUN
fueconorg-328	82	28	:	:	PUNCT
fueconorg-328	82	29	1	1	NUM
fueconorg-328	82	30	)	)	PUNCT
fueconorg-328	82	31	progression	progression	NOUN
fueconorg-328	82	32	of	of	ADP
fueconorg-328	82	33	average	average	ADJ
fueconorg-328	82	34	tax	tax	NOUN
fueconorg-328	82	35	rate	rate	NOUN
fueconorg-328	82	36	;	;	PUNCT
fueconorg-328	82	37	2	2	X
fueconorg-328	82	38	)	)	PUNCT
fueconorg-328	82	39	progression	progression	NOUN
fueconorg-328	82	40	of	of	ADP
fueconorg-328	82	41	marginal	marginal	ADJ
fueconorg-328	82	42	tax	tax	NOUN
fueconorg-328	82	43	rate	rate	NOUN
fueconorg-328	82	44	;	;	PUNCT
fueconorg-328	82	45	3	3	X
fueconorg-328	82	46	)	)	PUNCT
fueconorg-328	82	47	progression	progression	NOUN
fueconorg-328	82	48	of	of	ADP
fueconorg-328	82	49	tax	tax	NOUN
fueconorg-328	82	50	liabilities	liability	NOUN
fueconorg-328	82	51	;	;	PUNCT
fueconorg-328	82	52	4	4	X
fueconorg-328	82	53	)	)	PUNCT
fueconorg-328	82	54	progression	progression	NOUN
fueconorg-328	82	55	of	of	ADP
fueconorg-328	82	56	residual	residual	ADJ
fueconorg-328	82	57	income	income	NOUN
fueconorg-328	82	58	.	.	PUNCT
fueconorg-328	83	1	also	also	ADV
fueconorg-328	83	2	,	,	PUNCT
fueconorg-328	83	3	in	in	ADP
fueconorg-328	83	4	order	order	NOUN
fueconorg-328	83	5	to	to	PART
fueconorg-328	83	6	arrive	arrive	VERB
fueconorg-328	83	7	at	at	ADP
fueconorg-328	83	8	a	a	DET
fueconorg-328	83	9	single	single	ADJ
fueconorg-328	83	10	measure	measure	NOUN
fueconorg-328	83	11	of	of	ADP
fueconorg-328	83	12	progression	progression	NOUN
fueconorg-328	83	13	,	,	PUNCT
fueconorg-328	83	14	musgrave	musgrave	PROPN
fueconorg-328	83	15	and	and	CCONJ
fueconorg-328	83	16	thin	thin	ADJ
fueconorg-328	83	17	(	(	PUNCT
fueconorg-328	83	18	i	i	NOUN
fueconorg-328	83	19	948	948	NUM
fueconorg-328	83	20	)	)	PUNCT
fueconorg-328	83	21	compared	compare	VERB
fueconorg-328	83	22	the	the	DET
fueconorg-328	83	23	inequality	inequality	NOUN
fueconorg-328	83	24	of	of	ADP
fueconorg-328	83	25	the	the	DET
fueconorg-328	83	26	before	before	NOUN
fueconorg-328	83	27	-	-	PUNCT
fueconorg-328	83	28	tax	tax	NOUN
fueconorg-328	83	29	and	and	CCONJ
fueconorg-328	83	30	after	after	ADP
fueconorg-328	83	31	-	-	PUNCT
fueconorg-328	83	32	tax	tax	NOUN
fueconorg-328	83	33	income	income	NOUN
fueconorg-328	83	34	distributions	distribution	NOUN
fueconorg-328	83	35	.	.	PUNCT
fueconorg-328	84	1	a	a	DET
fueconorg-328	84	2	progressive	progressive	ADJ
fueconorg-328	84	3	tax	tax	NOUN
fueconorg-328	84	4	system	system	NOUN
fueconorg-328	84	5	is	be	AUX
fueconorg-328	84	6	associated	associate	VERB
fueconorg-328	84	7	with	with	ADP
fueconorg-328	84	8	a	a	DET
fueconorg-328	84	9	decrease	decrease	NOUN
fueconorg-328	84	10	in	in	ADP
fueconorg-328	84	11	income	income	NOUN
fueconorg-328	84	12	inequality	inequality	NOUN
fueconorg-328	84	13	,	,	PUNCT
fueconorg-328	84	14	while	while	SCONJ
fueconorg-328	84	15	regressive	regressive	ADJ
fueconorg-328	84	16	tax	tax	NOUN
fueconorg-328	84	17	rates	rate	NOUN
fueconorg-328	84	18	will	will	AUX
fueconorg-328	84	19	be	be	AUX
fueconorg-328	84	20	reflected	reflect	VERB
fueconorg-328	84	21	by	by	ADP
fueconorg-328	84	22	an	an	DET
fueconorg-328	84	23	increase	increase	NOUN
fueconorg-328	84	24	in	in	ADP
fueconorg-328	84	25	income	income	NOUN
fueconorg-328	84	26	inequality	inequality	NOUN
fueconorg-328	84	27	(	(	PUNCT
fueconorg-328	84	28	kakwani	kakwani	PROPN
fueconorg-328	84	29	m.	m.	NOUN
fueconorg-328	84	30	,	,	PUNCT
fueconorg-328	84	31	1977	1977	NUM
fueconorg-328	84	32	,	,	PUNCT
fueconorg-328	84	33	p.	p.	NOUN
fueconorg-328	84	34	72	72	NUM
fueconorg-328	84	35	)	)	PUNCT
fueconorg-328	84	36	.	.	PUNCT
fueconorg-328	85	1	available	available	ADJ
fueconorg-328	85	2	literature	literature	NOUN
fueconorg-328	85	3	regarding	regard	VERB
fueconorg-328	85	4	the	the	DET
fueconorg-328	85	5	tax	tax	NOUN
fueconorg-328	85	6	progressivity	progressivity	NOUN
fueconorg-328	85	7	can	can	AUX
fueconorg-328	85	8	be	be	AUX
fueconorg-328	85	9	divided	divide	VERB
fueconorg-328	85	10	into	into	ADP
fueconorg-328	85	11	studies	study	NOUN
fueconorg-328	85	12	that	that	PRON
fueconorg-328	85	13	focus	focus	VERB
fueconorg-328	85	14	either	either	CCONJ
fueconorg-328	85	15	on	on	ADP
fueconorg-328	85	16	the	the	DET
fueconorg-328	85	17	local	local	ADJ
fueconorg-328	85	18	or	or	CCONJ
fueconorg-328	85	19	global	global	ADJ
fueconorg-328	85	20	measures	measure	NOUN
fueconorg-328	85	21	of	of	ADP
fueconorg-328	85	22	tax	tax	NOUN
fueconorg-328	85	23	progressivity	progressivity	NOUN
fueconorg-328	85	24	.	.	PUNCT
fueconorg-328	86	1	the	the	DET
fueconorg-328	86	2	largest	large	ADJ
fueconorg-328	86	3	number	number	NOUN
fueconorg-328	86	4	of	of	ADP
fueconorg-328	86	5	early	early	ADJ
fueconorg-328	86	6	researches	research	NOUN
fueconorg-328	86	7	has	have	AUX
fueconorg-328	86	8	focused	focus	VERB
fueconorg-328	86	9	on	on	ADP
fueconorg-328	86	10	two	two	NUM
fueconorg-328	86	11	of	of	ADP
fueconorg-328	86	12	the	the	DET
fueconorg-328	86	13	aforementioned	aforementioned	ADJ
fueconorg-328	86	14	four	four	NUM
fueconorg-328	86	15	indicators	indicator	NOUN
fueconorg-328	86	16	of	of	ADP
fueconorg-328	86	17	local	local	ADJ
fueconorg-328	86	18	progressivity	progressivity	NOUN
fueconorg-328	86	19	,	,	PUNCT
fueconorg-328	86	20	i.e.	i.e.	X
fueconorg-328	86	21	progressivity	progressivity	NOUN
fueconorg-328	86	22	of	of	ADP
fueconorg-328	86	23	the	the	DET
fueconorg-328	86	24	tax	tax	NOUN
fueconorg-328	86	25	liabilities	liability	NOUN
fueconorg-328	86	26	and	and	CCONJ
fueconorg-328	86	27	progressivity	progressivity	NOUN
fueconorg-328	86	28	of	of	ADP
fueconorg-328	86	29	residual	residual	ADJ
fueconorg-328	86	30	income	income	NOUN
fueconorg-328	86	31	.	.	PUNCT
fueconorg-328	87	1	the	the	DET
fueconorg-328	87	2	former	former	ADJ
fueconorg-328	87	3	measures	measure	NOUN
fueconorg-328	87	4	the	the	DET
fueconorg-328	87	5	elasticity	elasticity	NOUN
fueconorg-328	87	6	of	of	ADP
fueconorg-328	87	7	the	the	DET
fueconorg-328	87	8	tax	tax	NOUN
fueconorg-328	87	9	liability	liability	NOUN
fueconorg-328	87	10	compared	compare	VERB
fueconorg-328	87	11	to	to	PART
fueconorg-328	87	12	change	change	VERB
fueconorg-328	87	13	in	in	ADP
fueconorg-328	87	14	pretax	pretax	ADJ
fueconorg-328	87	15	income	income	NOUN
fueconorg-328	87	16	,	,	PUNCT
fueconorg-328	87	17	while	while	SCONJ
fueconorg-328	87	18	the	the	DET
fueconorg-328	87	19	latter	latter	ADJ
fueconorg-328	87	20	measures	measure	VERB
fueconorg-328	87	21	the	the	DET
fueconorg-328	87	22	elasticity	elasticity	NOUN
fueconorg-328	87	23	of	of	ADP
fueconorg-328	87	24	after	after	ADP
fueconorg-328	87	25	-	-	PUNCT
fueconorg-328	87	26	tax	tax	NOUN
fueconorg-328	87	27	income	income	NOUN
fueconorg-328	87	28	compared	compare	VERB
fueconorg-328	87	29	to	to	PART
fueconorg-328	87	30	change	change	VERB
fueconorg-328	87	31	in	in	ADP
fueconorg-328	87	32	pre	pre	ADJ
fueconorg-328	87	33	-	-	ADJ
fueconorg-328	87	34	tax	tax	ADJ
fueconorg-328	87	35	income	income	NOUN
fueconorg-328	87	36	(	(	PUNCT
fueconorg-328	87	37	at	at	ADP
fueconorg-328	87	38	a	a	DET
fueconorg-328	87	39	certain	certain	ADJ
fueconorg-328	87	40	point	point	NOUN
fueconorg-328	87	41	of	of	ADP
fueconorg-328	87	42	the	the	DET
fueconorg-328	87	43	income	income	NOUN
fueconorg-328	87	44	scale	scale	NOUN
fueconorg-328	87	45	)	)	PUNCT
fueconorg-328	87	46	.	.	PUNCT
fueconorg-328	88	1	very	very	ADV
fueconorg-328	88	2	few	few	ADJ
fueconorg-328	88	3	papers	paper	NOUN
fueconorg-328	88	4	deal	deal	VERB
fueconorg-328	88	5	with	with	ADP
fueconorg-328	88	6	the	the	DET
fueconorg-328	88	7	calculation	calculation	NOUN
fueconorg-328	88	8	of	of	ADP
fueconorg-328	88	9	property	property	NOUN
fueconorg-328	88	10	tax	tax	NOUN
fueconorg-328	88	11	progressivity	progressivity	NOUN
fueconorg-328	88	12	.	.	PUNCT
fueconorg-328	89	1	even	even	ADV
fueconorg-328	89	2	researches	research	NOUN
fueconorg-328	89	3	that	that	PRON
fueconorg-328	89	4	consider	consider	VERB
fueconorg-328	89	5	the	the	DET
fueconorg-328	89	6	progressivity	progressivity	NOUN
fueconorg-328	89	7	focus	focus	VERB
fueconorg-328	89	8	more	more	ADV
fueconorg-328	89	9	on	on	ADP
fueconorg-328	89	10	the	the	DET
fueconorg-328	89	11	aspect	aspect	NOUN
fueconorg-328	89	12	of	of	ADP
fueconorg-328	89	13	vertical	vertical	ADJ
fueconorg-328	89	14	in(equality	in(equality	NOUN
fueconorg-328	89	15	)	)	PUNCT
fueconorg-328	89	16	as	as	ADP
fueconorg-328	89	17	an	an	DET
fueconorg-328	89	18	element	element	NOUN
fueconorg-328	89	19	of	of	ADP
fueconorg-328	89	20	importance	importance	NOUN
fueconorg-328	89	21	.	.	PUNCT
fueconorg-328	90	1	a	a	DET
fueconorg-328	90	2	vertically	vertically	ADV
fueconorg-328	90	3	inequitable	inequitable	ADJ
fueconorg-328	90	4	tax	tax	NOUN
fueconorg-328	90	5	system	system	NOUN
fueconorg-328	90	6	can	can	AUX
fueconorg-328	90	7	be	be	AUX
fueconorg-328	90	8	classified	classify	VERB
fueconorg-328	90	9	as	as	ADP
fueconorg-328	90	10	“	"	PUNCT
fueconorg-328	90	11	regressive	regressive	ADJ
fueconorg-328	90	12	”	"	PUNCT
fueconorg-328	90	13	if	if	SCONJ
fueconorg-328	90	14	higher	high	ADJ
fueconorg-328	90	15	value	value	NOUN
fueconorg-328	90	16	properties	property	NOUN
fueconorg-328	90	17	are	be	AUX
fueconorg-328	90	18	taxed	tax	VERB
fueconorg-328	90	19	more	more	ADV
fueconorg-328	90	20	favorably	favorably	ADV
fueconorg-328	90	21	than	than	ADP
fueconorg-328	90	22	lower	low	ADJ
fueconorg-328	90	23	value	value	NOUN
fueconorg-328	90	24	properties	property	NOUN
fueconorg-328	90	25	and	and	CCONJ
fueconorg-328	90	26	“	"	PUNCT
fueconorg-328	90	27	progressive	progressive	ADJ
fueconorg-328	90	28	”	"	PUNCT
fueconorg-328	90	29	if	if	SCONJ
fueconorg-328	90	30	higher	high	ADJ
fueconorg-328	90	31	value	value	NOUN
fueconorg-328	90	32	properties	property	NOUN
fueconorg-328	90	33	are	be	AUX
fueconorg-328	90	34	taxed	tax	VERB
fueconorg-328	90	35	less	less	ADV
fueconorg-328	90	36	favorably	favorably	ADV
fueconorg-328	90	37	than	than	ADP
fueconorg-328	90	38	lower	low	ADJ
fueconorg-328	90	39	value	value	NOUN
fueconorg-328	90	40	properties	property	NOUN
fueconorg-328	90	41	(	(	PUNCT
fueconorg-328	90	42	allen	allen	PROPN
fueconorg-328	90	43	,	,	PUNCT
fueconorg-328	90	44	m.	m.	NOUN
fueconorg-328	90	45	,	,	PUNCT
fueconorg-328	90	46	and	and	CCONJ
fueconorg-328	90	47	dare	dare	VERB
fueconorg-328	90	48	,	,	PUNCT
fueconorg-328	90	49	w.	w.	PROPN
fueconorg-328	90	50	,	,	PUNCT
fueconorg-328	90	51	2009	2009	NUM
fueconorg-328	90	52	,	,	PUNCT
fueconorg-328	90	53	p.	p.	NOUN
fueconorg-328	90	54	82	82	NUM
fueconorg-328	90	55	)	)	PUNCT
fueconorg-328	90	56	.	.	PUNCT
fueconorg-328	91	1	on	on	ADP
fueconorg-328	91	2	the	the	DET
fueconorg-328	91	3	other	other	ADJ
fueconorg-328	91	4	hand	hand	NOUN
fueconorg-328	91	5	,	,	PUNCT
fueconorg-328	91	6	in	in	ADP
fueconorg-328	91	7	a	a	DET
fueconorg-328	91	8	number	number	NOUN
fueconorg-328	91	9	of	of	ADP
fueconorg-328	91	10	works	work	NOUN
fueconorg-328	91	11	,	,	PUNCT
fueconorg-328	91	12	global	global	ADJ
fueconorg-328	91	13	progressivity	progressivity	NOUN
fueconorg-328	91	14	of	of	ADP
fueconorg-328	91	15	national	national	ADJ
fueconorg-328	91	16	tax	tax	NOUN
fueconorg-328	91	17	systems	system	NOUN
fueconorg-328	91	18	is	be	AUX
fueconorg-328	91	19	measured	measure	VERB
fueconorg-328	91	20	with	with	ADP
fueconorg-328	91	21	the	the	DET
fueconorg-328	91	22	inclusion	inclusion	NOUN
fueconorg-328	91	23	of	of	ADP
fueconorg-328	91	24	property	property	NOUN
fueconorg-328	91	25	tax	tax	NOUN
fueconorg-328	91	26	in	in	ADP
fueconorg-328	91	27	the	the	DET
fueconorg-328	91	28	observed	observe	VERB
fueconorg-328	91	29	taxes	taxis	NOUN
fueconorg-328	91	30	,	,	PUNCT
fueconorg-328	91	31	so	so	ADV
fueconorg-328	91	32	global	global	ADJ
fueconorg-328	91	33	indices	index	NOUN
fueconorg-328	91	34	of	of	ADP
fueconorg-328	91	35	progressivity	progressivity	NOUN
fueconorg-328	91	36	of	of	ADP
fueconorg-328	91	37	different	different	ADJ
fueconorg-328	91	38	taxes	taxis	NOUN
fueconorg-328	91	39	are	be	AUX
fueconorg-328	91	40	calculated	calculate	VERB
fueconorg-328	91	41	(	(	PUNCT
fueconorg-328	91	42	suits	suit	NOUN
fueconorg-328	91	43	's	's	PART
fueconorg-328	91	44	index	index	NOUN
fueconorg-328	91	45	,	,	PUNCT
fueconorg-328	91	46	kakwani	kakwani	NOUN
fueconorg-328	91	47	index	index	NOUN
fueconorg-328	91	48	and	and	CCONJ
fueconorg-328	91	49	others	other	NOUN
fueconorg-328	91	50	)	)	PUNCT
fueconorg-328	91	51	.	.	PUNCT
fueconorg-328	92	1	these	these	DET
fueconorg-328	92	2	indices	index	NOUN
fueconorg-328	92	3	are	be	AUX
fueconorg-328	92	4	mainly	mainly	ADV
fueconorg-328	92	5	relying	rely	VERB
fueconorg-328	92	6	on	on	ADP
fueconorg-328	92	7	lorentz	lorentz	ADJ
fueconorg-328	92	8	distribution	distribution	NOUN
fueconorg-328	92	9	of	of	ADP
fueconorg-328	92	10	income	income	NOUN
fueconorg-328	92	11	and	and	CCONJ
fueconorg-328	92	12	the	the	DET
fueconorg-328	92	13	gini	gini	PROPN
fueconorg-328	92	14	coefficient	coefficient	NOUN
fueconorg-328	92	15	of	of	ADP
fueconorg-328	92	16	inequality	inequality	NOUN
fueconorg-328	92	17	as	as	ADP
fueconorg-328	92	18	tools	tool	NOUN
fueconorg-328	92	19	to	to	PART
fueconorg-328	92	20	measure	measure	VERB
fueconorg-328	92	21	progressivity	progressivity	NOUN
fueconorg-328	92	22	(	(	PUNCT
fueconorg-328	92	23	kakinaka	kakinaka	PROPN
fueconorg-328	92	24	,	,	PUNCT
fueconorg-328	92	25	m.	m.	NOUN
fueconorg-328	92	26	,	,	PUNCT
fueconorg-328	92	27	and	and	CCONJ
fueconorg-328	92	28	pereira	pereira	PROPN
fueconorg-328	92	29	,	,	PUNCT
fueconorg-328	92	30	m.	m.	NOUN
fueconorg-328	92	31	,	,	PUNCT
fueconorg-328	92	32	2006	2006	NUM
fueconorg-328	92	33	,	,	PUNCT
fueconorg-328	92	34	p.	p.	NOUN
fueconorg-328	92	35	1	1	NUM
fueconorg-328	92	36	)	)	PUNCT
fueconorg-328	92	37	.	.	PUNCT
fueconorg-328	93	1	to	to	PART
fueconorg-328	93	2	assess	assess	VERB
fueconorg-328	93	3	the	the	DET
fueconorg-328	93	4	effects	effect	NOUN
fueconorg-328	93	5	of	of	ADP
fueconorg-328	93	6	property	property	NOUN
fueconorg-328	93	7	taxation	taxation	NOUN
fueconorg-328	93	8	in	in	ADP
fueconorg-328	93	9	serbia	serbia	PROPN
fueconorg-328	93	10	,	,	PUNCT
fueconorg-328	93	11	a	a	DET
fueconorg-328	93	12	range	range	NOUN
fueconorg-328	93	13	of	of	ADP
fueconorg-328	93	14	real	real	ADJ
fueconorg-328	93	15	estate	estate	NOUN
fueconorg-328	93	16	value	value	NOUN
fueconorg-328	93	17	from	from	ADP
fueconorg-328	93	18	2.5	2.5	NUM
fueconorg-328	93	19	million	million	NUM
fueconorg-328	93	20	dinars	dinar	NOUN
fueconorg-328	93	21	to	to	ADP
fueconorg-328	93	22	50	50	NUM
fueconorg-328	93	23	million	million	NUM
fueconorg-328	93	24	dinars	dinar	NOUN
fueconorg-328	93	25	is	be	AUX
fueconorg-328	93	26	established	establish	VERB
fueconorg-328	93	27	,	,	PUNCT
fueconorg-328	93	28	with	with	ADP
fueconorg-328	93	29	a	a	DET
fueconorg-328	93	30	fixed	fix	VERB
fueconorg-328	93	31	increase	increase	NOUN
fueconorg-328	93	32	in	in	ADP
fueconorg-328	93	33	the	the	DET
fueconorg-328	93	34	value	value	NOUN
fueconorg-328	93	35	of	of	ADP
fueconorg-328	93	36	real	real	ADJ
fueconorg-328	93	37	estate	estate	NOUN
fueconorg-328	93	38	of	of	ADP
fueconorg-328	93	39	2.5	2.5	NUM
fueconorg-328	93	40	million	million	NUM
fueconorg-328	93	41	dinars	dinar	NOUN
fueconorg-328	93	42	,	,	PUNCT
fueconorg-328	93	43	which	which	PRON
fueconorg-328	93	44	gives	give	VERB
fueconorg-328	93	45	20	20	NUM
fueconorg-328	93	46	levels	level	NOUN
fueconorg-328	93	47	of	of	ADP
fueconorg-328	93	48	real	real	ADJ
fueconorg-328	93	49	estate	estate	NOUN
fueconorg-328	93	50	value	value	NOUN
fueconorg-328	93	51	.	.	PUNCT
fueconorg-328	94	1	in	in	ADP
fueconorg-328	94	2	order	order	NOUN
fueconorg-328	94	3	to	to	PART
fueconorg-328	94	4	determine	determine	VERB
fueconorg-328	94	5	the	the	DET
fueconorg-328	94	6	tax	tax	NOUN
fueconorg-328	94	7	liability	liability	NOUN
fueconorg-328	94	8	,	,	PUNCT
fueconorg-328	94	9	it	it	PRON
fueconorg-328	94	10	is	be	AUX
fueconorg-328	94	11	necessary	necessary	ADJ
fueconorg-328	94	12	to	to	PART
fueconorg-328	94	13	introduce	introduce	VERB
fueconorg-328	94	14	some	some	DET
fueconorg-328	94	15	assumptions	assumption	NOUN
fueconorg-328	94	16	:	:	PUNCT
fueconorg-328	94	17	s.	s.	PROPN
fueconorg-328	94	18	luković	luković	VERB
fueconorg-328	94	19	66	66	NUM
fueconorg-328	94	20	1	1	NUM
fueconorg-328	94	21	.	.	PUNCT
fueconorg-328	94	22	real	real	ADJ
fueconorg-328	94	23	estate	estate	NOUN
fueconorg-328	94	24	subject	subject	NOUN
fueconorg-328	94	25	to	to	ADP
fueconorg-328	94	26	taxation	taxation	NOUN
fueconorg-328	94	27	falls	fall	VERB
fueconorg-328	94	28	within	within	ADP
fueconorg-328	94	29	the	the	DET
fueconorg-328	94	30	category	category	NOUN
fueconorg-328	94	31	of	of	ADP
fueconorg-328	94	32	buildings	building	NOUN
fueconorg-328	94	33	and	and	CCONJ
fueconorg-328	94	34	is	be	AUX
fueconorg-328	94	35	located	locate	VERB
fueconorg-328	94	36	in	in	ADP
fueconorg-328	94	37	the	the	DET
fueconorg-328	94	38	municipality	municipality	NOUN
fueconorg-328	94	39	of	of	ADP
fueconorg-328	94	40	kragujevac	kragujevac	NOUN
fueconorg-328	94	41	;	;	PUNCT
fueconorg-328	94	42	2	2	X
fueconorg-328	94	43	.	.	X
fueconorg-328	94	44	age	age	NOUN
fueconorg-328	94	45	of	of	ADP
fueconorg-328	94	46	the	the	DET
fueconorg-328	94	47	building	building	NOUN
fueconorg-328	94	48	is	be	AUX
fueconorg-328	94	49	10	10	NUM
fueconorg-328	94	50	years	year	NOUN
fueconorg-328	94	51	;	;	PUNCT
fueconorg-328	94	52	3	3	X
fueconorg-328	94	53	.	.	X
fueconorg-328	94	54	location	location	NOUN
fueconorg-328	94	55	coefficient	coefficient	NOUN
fueconorg-328	94	56	is	be	AUX
fueconorg-328	94	57	0.6	0.6	NUM
fueconorg-328	94	58	(	(	PUNCT
fueconorg-328	94	59	the	the	DET
fueconorg-328	94	60	real	real	ADJ
fueconorg-328	94	61	estate	estate	NOUN
fueconorg-328	94	62	in	in	ADP
fueconorg-328	94	63	the	the	DET
fueconorg-328	94	64	suburban	suburban	ADJ
fueconorg-328	94	65	area	area	NOUN
fueconorg-328	94	66	)	)	PUNCT
fueconorg-328	94	67	;	;	PUNCT
fueconorg-328	94	68	4	4	X
fueconorg-328	94	69	.	.	X
fueconorg-328	94	70	quality	quality	NOUN
fueconorg-328	94	71	coefficient	coefficient	NOUN
fueconorg-328	94	72	of	of	ADP
fueconorg-328	94	73	property	property	NOUN
fueconorg-328	94	74	is	be	AUX
fueconorg-328	94	75	560/695	560/695	NUM
fueconorg-328	94	76	(	(	PUNCT
fueconorg-328	94	77	0.86	0.86	NUM
fueconorg-328	94	78	)	)	PUNCT
fueconorg-328	94	79	;	;	PUNCT
fueconorg-328	95	1	5	5	X
fueconorg-328	95	2	.	.	X
fueconorg-328	96	1	taxpayer	taxpayer	NOUN
fueconorg-328	96	2	is	be	AUX
fueconorg-328	96	3	an	an	DET
fueconorg-328	96	4	individual	individual	NOUN
fueconorg-328	96	5	who	who	PRON
fueconorg-328	96	6	resides	reside	VERB
fueconorg-328	96	7	in	in	ADP
fueconorg-328	96	8	the	the	DET
fueconorg-328	96	9	taxable	taxable	ADJ
fueconorg-328	96	10	property	property	NOUN
fueconorg-328	96	11	with	with	ADP
fueconorg-328	96	12	three	three	NUM
fueconorg-328	96	13	household	household	NOUN
fueconorg-328	96	14	members	member	NOUN
fueconorg-328	96	15	.	.	PUNCT
fueconorg-328	97	1	these	these	DET
fueconorg-328	97	2	assumptions	assumption	NOUN
fueconorg-328	97	3	allow	allow	VERB
fueconorg-328	97	4	us	we	PRON
fueconorg-328	97	5	to	to	PART
fueconorg-328	97	6	calculate	calculate	VERB
fueconorg-328	97	7	the	the	DET
fueconorg-328	97	8	tax	tax	NOUN
fueconorg-328	97	9	base	base	NOUN
fueconorg-328	97	10	,	,	PUNCT
fueconorg-328	97	11	on	on	ADP
fueconorg-328	97	12	which	which	PRON
fueconorg-328	97	13	the	the	DET
fueconorg-328	97	14	tax	tax	NOUN
fueconorg-328	97	15	rates	rate	NOUN
fueconorg-328	97	16	are	be	AUX
fueconorg-328	97	17	imposed	impose	VERB
fueconorg-328	97	18	in	in	ADP
fueconorg-328	97	19	the	the	DET
fueconorg-328	97	20	municipality	municipality	NOUN
fueconorg-328	97	21	of	of	ADP
fueconorg-328	97	22	kragujevac	kragujevac	NOUN
fueconorg-328	97	23	,	,	PUNCT
fueconorg-328	97	24	before	before	ADP
fueconorg-328	97	25	and	and	CCONJ
fueconorg-328	97	26	after	after	ADP
fueconorg-328	97	27	the	the	DET
fueconorg-328	97	28	property	property	NOUN
fueconorg-328	97	29	taxes	taxis	NOUN
fueconorg-328	97	30	law	law	NOUN
fueconorg-328	97	31	amendment	amendment	NOUN
fueconorg-328	97	32	from	from	ADP
fueconorg-328	97	33	2010	2010	NUM
fueconorg-328	97	34	(	(	PUNCT
fueconorg-328	97	35	table	table	NOUN
fueconorg-328	97	36	1	1	NUM
fueconorg-328	97	37	)	)	PUNCT
fueconorg-328	97	38	.	.	PUNCT
fueconorg-328	98	1	in	in	ADP
fueconorg-328	98	2	this	this	DET
fueconorg-328	98	3	way	way	NOUN
fueconorg-328	98	4	tax	tax	NOUN
fueconorg-328	98	5	liability	liability	NOUN
fueconorg-328	98	6	is	be	AUX
fueconorg-328	98	7	calculated	calculate	VERB
fueconorg-328	98	8	,	,	PUNCT
fueconorg-328	98	9	but	but	CCONJ
fueconorg-328	98	10	it	it	PRON
fueconorg-328	98	11	must	must	AUX
fueconorg-328	98	12	be	be	AUX
fueconorg-328	98	13	adjusted	adjust	VERB
fueconorg-328	98	14	by	by	ADP
fueconorg-328	98	15	applying	apply	VERB
fueconorg-328	98	16	the	the	DET
fueconorg-328	98	17	tax	tax	NOUN
fueconorg-328	98	18	credit	credit	NOUN
fueconorg-328	98	19	.	.	PUNCT
fueconorg-328	99	1	the	the	DET
fueconorg-328	99	2	remaining	remain	VERB
fueconorg-328	99	3	amount	amount	NOUN
fueconorg-328	99	4	represents	represent	VERB
fueconorg-328	99	5	the	the	DET
fueconorg-328	99	6	final	final	ADJ
fueconorg-328	99	7	tax	tax	NOUN
fueconorg-328	99	8	liability	liability	NOUN
fueconorg-328	99	9	.	.	PUNCT
fueconorg-328	100	1	as	as	SCONJ
fueconorg-328	100	2	it	it	PRON
fueconorg-328	100	3	can	can	AUX
fueconorg-328	100	4	be	be	AUX
fueconorg-328	100	5	seen	see	VERB
fueconorg-328	100	6	,	,	PUNCT
fueconorg-328	100	7	only	only	ADV
fueconorg-328	100	8	the	the	DET
fueconorg-328	100	9	taxation	taxation	NOUN
fueconorg-328	100	10	of	of	ADP
fueconorg-328	100	11	real	real	ADJ
fueconorg-328	100	12	estate	estate	NOUN
fueconorg-328	100	13	owned	own	VERB
fueconorg-328	100	14	by	by	ADP
fueconorg-328	100	15	individuals	individual	NOUN
fueconorg-328	100	16	is	be	AUX
fueconorg-328	100	17	considered	consider	VERB
fueconorg-328	100	18	,	,	PUNCT
fueconorg-328	100	19	while	while	SCONJ
fueconorg-328	100	20	taxation	taxation	NOUN
fueconorg-328	100	21	of	of	ADP
fueconorg-328	100	22	enterprises	enterprise	NOUN
fueconorg-328	100	23	is	be	AUX
fueconorg-328	100	24	not	not	PART
fueconorg-328	100	25	the	the	DET
fueconorg-328	100	26	subject	subject	NOUN
fueconorg-328	100	27	of	of	ADP
fueconorg-328	100	28	this	this	DET
fueconorg-328	100	29	paper	paper	NOUN
fueconorg-328	100	30	.	.	PUNCT
fueconorg-328	101	1	table	table	NOUN
fueconorg-328	101	2	1	1	NUM
fueconorg-328	101	3	property	property	NOUN
fueconorg-328	101	4	tax	tax	NOUN
fueconorg-328	101	5	structure	structure	NOUN
fueconorg-328	101	6	in	in	ADP
fueconorg-328	101	7	the	the	DET
fueconorg-328	101	8	municipality	municipality	NOUN
fueconorg-328	101	9	of	of	ADP
fueconorg-328	101	10	kragujevac	kragujevac	PROPN
fueconorg-328	101	11	(	(	PUNCT
fueconorg-328	101	12	before	before	ADP
fueconorg-328	101	13	and	and	CCONJ
fueconorg-328	101	14	after	after	ADP
fueconorg-328	101	15	the	the	DET
fueconorg-328	101	16	property	property	NOUN
fueconorg-328	101	17	taxes	taxis	NOUN
fueconorg-328	101	18	law	law	NOUN
fueconorg-328	101	19	amendment	amendment	NOUN
fueconorg-328	101	20	in	in	ADP
fueconorg-328	101	21	2010	2010	NUM
fueconorg-328	101	22	)	)	PUNCT
fueconorg-328	101	23	before	before	ADP
fueconorg-328	101	24	amendment	amendment	NOUN
fueconorg-328	101	25	after	after	SCONJ
fueconorg-328	101	26	amendment	amendment	NOUN
fueconorg-328	101	27	tax	tax	NOUN
fueconorg-328	101	28	base	base	NOUN
fueconorg-328	101	29	tax	tax	NOUN
fueconorg-328	101	30	rates	rate	NOUN
fueconorg-328	101	31	tax	tax	NOUN
fueconorg-328	101	32	base	base	NOUN
fueconorg-328	101	33	tax	tax	NOUN
fueconorg-328	101	34	rates	rate	NOUN
fueconorg-328	101	35	up	up	ADP
fueconorg-328	101	36	to	to	PART
fueconorg-328	101	37	6	6	NUM
fueconorg-328	101	38	milion	milion	NOUN
fueconorg-328	101	39	dinars	dinar	NOUN
fueconorg-328	101	40	0.30	0.30	NUM
fueconorg-328	101	41	%	%	NOUN
fueconorg-328	101	42	up	up	ADP
fueconorg-328	101	43	to	to	PART
fueconorg-328	101	44	10	10	NUM
fueconorg-328	101	45	milion	milion	NOUN
fueconorg-328	101	46	dinars	dinar	NOUN
fueconorg-328	101	47	0.20	0.20	NUM
fueconorg-328	101	48	%	%	NOUN
fueconorg-328	101	49	6	6	NUM
fueconorg-328	101	50			NOUN
fueconorg-328	101	51	15	15	NUM
fueconorg-328	101	52	milion	milion	NOUN
fueconorg-328	101	53	dinars	dinar	NOUN
fueconorg-328	101	54	18	18	NUM
fueconorg-328	101	55	thousand	thousand	NUM
fueconorg-328	101	56	dinars	dinar	NOUN
fueconorg-328	101	57	+	+	CCONJ
fueconorg-328	101	58	0.80	0.80	NUM
fueconorg-328	101	59	%	%	NOUN
fueconorg-328	101	60	on	on	ADP
fueconorg-328	101	61	the	the	DET
fueconorg-328	101	62	amount	amount	NOUN
fueconorg-328	101	63	above	above	ADP
fueconorg-328	101	64	6	6	NUM
fueconorg-328	101	65	mil	mil	NOUN
fueconorg-328	101	66	.	.	PUNCT
fueconorg-328	101	67	dinars	dinar	VERB
fueconorg-328	101	68	10	10	NUM
fueconorg-328	101	69			NOUN
fueconorg-328	101	70	25	25	NUM
fueconorg-328	101	71	milion	milion	NOUN
fueconorg-328	101	72	dinars	dinar	NOUN
fueconorg-328	101	73	20	20	NUM
fueconorg-328	101	74	thousand	thousand	NUM
fueconorg-328	101	75	dinars	dinar	NOUN
fueconorg-328	101	76	+	+	X
fueconorg-328	101	77	0.60	0.60	NUM
fueconorg-328	101	78	%	%	NOUN
fueconorg-328	101	79	on	on	ADP
fueconorg-328	101	80	the	the	DET
fueconorg-328	101	81	amount	amount	NOUN
fueconorg-328	101	82	above	above	ADP
fueconorg-328	101	83	10	10	NUM
fueconorg-328	101	84	mil	mil	NOUN
fueconorg-328	101	85	.	.	PUNCT
fueconorg-328	102	1	dinars	dinar	VERB
fueconorg-328	102	2	15	15	NUM
fueconorg-328	102	3			NOUN
fueconorg-328	102	4	30	30	NUM
fueconorg-328	102	5	milion	milion	NOUN
fueconorg-328	102	6	dinars	dinar	NOUN
fueconorg-328	102	7	90	90	NUM
fueconorg-328	102	8	thousand	thousand	NUM
fueconorg-328	102	9	dinars	dinar	NOUN
fueconorg-328	102	10	+	+	CCONJ
fueconorg-328	102	11	1.50	1.50	NUM
fueconorg-328	102	12	%	%	NOUN
fueconorg-328	102	13	on	on	ADP
fueconorg-328	102	14	the	the	DET
fueconorg-328	102	15	amount	amount	NOUN
fueconorg-328	102	16	above	above	ADP
fueconorg-328	102	17	15	15	NUM
fueconorg-328	102	18	mil	mil	NOUN
fueconorg-328	102	19	.	.	PUNCT
fueconorg-328	103	1	dinars	dinar	VERB
fueconorg-328	103	2	25	25	NUM
fueconorg-328	103	3			NOUN
fueconorg-328	103	4	50	50	NUM
fueconorg-328	103	5	milion	milion	NOUN
fueconorg-328	103	6	rsd	rsd	NOUN
fueconorg-328	103	7	110	110	NUM
fueconorg-328	103	8	thousand	thousand	NUM
fueconorg-328	103	9	dinars	dinar	NOUN
fueconorg-328	103	10	+	+	CCONJ
fueconorg-328	103	11	1	1	NUM
fueconorg-328	103	12	%	%	NOUN
fueconorg-328	103	13	on	on	ADP
fueconorg-328	103	14	the	the	DET
fueconorg-328	103	15	amount	amount	NOUN
fueconorg-328	103	16	above	above	ADP
fueconorg-328	103	17	25	25	NUM
fueconorg-328	103	18	mil	mil	NOUN
fueconorg-328	103	19	.	.	PUNCT
fueconorg-328	104	1	dinars	dinar	NOUN
fueconorg-328	104	2	above	above	ADP
fueconorg-328	104	3	30	30	NUM
fueconorg-328	104	4	milion	milion	NOUN
fueconorg-328	104	5	dinars	dinar	NOUN
fueconorg-328	104	6	315	315	NUM
fueconorg-328	104	7	thousand	thousand	NUM
fueconorg-328	104	8	dinars	dinar	NOUN
fueconorg-328	104	9	+	+	CCONJ
fueconorg-328	104	10	3	3	NUM
fueconorg-328	104	11	%	%	NOUN
fueconorg-328	104	12	on	on	ADP
fueconorg-328	104	13	the	the	DET
fueconorg-328	104	14	amount	amount	NOUN
fueconorg-328	104	15	above	above	ADP
fueconorg-328	104	16	30	30	NUM
fueconorg-328	104	17	mil	mil	NOUN
fueconorg-328	104	18	.	.	PUNCT
fueconorg-328	105	1	dinars	dinar	NOUN
fueconorg-328	105	2	above	above	ADP
fueconorg-328	105	3	50	50	NUM
fueconorg-328	105	4	milion	milion	NOUN
fueconorg-328	105	5	rsd	rsd	NOUN
fueconorg-328	105	6	360	360	NUM
fueconorg-328	105	7	thousand	thousand	NUM
fueconorg-328	105	8	dinars	dinar	NOUN
fueconorg-328	105	9	+	+	CCONJ
fueconorg-328	105	10	2	2	NUM
fueconorg-328	105	11	%	%	NOUN
fueconorg-328	105	12	on	on	ADP
fueconorg-328	105	13	the	the	DET
fueconorg-328	105	14	amount	amount	NOUN
fueconorg-328	105	15	above	above	ADP
fueconorg-328	105	16	50	50	NUM
fueconorg-328	105	17	mil	mil	NOUN
fueconorg-328	105	18	.	.	PUNCT
fueconorg-328	106	1	dinars	dinar	VERB
fueconorg-328	106	2	source	source	NOUN
fueconorg-328	106	3	:	:	PUNCT
fueconorg-328	106	4	property	property	NOUN
fueconorg-328	106	5	taxes	taxis	NOUN
fueconorg-328	106	6	law	law	NOUN
fueconorg-328	106	7	,	,	PUNCT
fueconorg-328	106	8	kragujevac	kragujevac	PROPN
fueconorg-328	106	9	local	local	ADJ
fueconorg-328	106	10	government	government	NOUN
fueconorg-328	106	11	decision	decision	NOUN
fueconorg-328	106	12	on	on	ADP
fueconorg-328	106	13	the	the	DET
fueconorg-328	106	14	property	property	NOUN
fueconorg-328	106	15	tax	tax	NOUN
fueconorg-328	106	16	rate	rate	NOUN
fueconorg-328	106	17	for	for	ADP
fueconorg-328	106	18	2009	2009	NUM
fueconorg-328	106	19	and	and	CCONJ
fueconorg-328	106	20	2010	2010	NUM
fueconorg-328	106	21	to	to	PART
fueconorg-328	106	22	analyze	analyze	VERB
fueconorg-328	106	23	the	the	DET
fueconorg-328	106	24	property	property	NOUN
fueconorg-328	106	25	tax	tax	NOUN
fueconorg-328	106	26	burden	burden	NOUN
fueconorg-328	106	27	and	and	CCONJ
fueconorg-328	106	28	progressivity	progressivity	NOUN
fueconorg-328	106	29	five	five	NUM
fueconorg-328	106	30	measures	measure	NOUN
fueconorg-328	106	31	are	be	AUX
fueconorg-328	106	32	used	use	VERB
fueconorg-328	106	33	:	:	PUNCT
fueconorg-328	106	34	1	1	X
fueconorg-328	106	35	)	)	PUNCT
fueconorg-328	106	36	the	the	DET
fueconorg-328	106	37	total	total	ADJ
fueconorg-328	106	38	amount	amount	NOUN
fueconorg-328	106	39	of	of	ADP
fueconorg-328	106	40	tax	tax	NOUN
fueconorg-328	106	41	liability	liability	NOUN
fueconorg-328	106	42	;	;	PUNCT
fueconorg-328	106	43	2	2	X
fueconorg-328	106	44	)	)	PUNCT
fueconorg-328	106	45	tax	tax	NOUN
fueconorg-328	106	46	rate	rate	NOUN
fueconorg-328	106	47	t1	t1	PROPN
fueconorg-328	106	48	,	,	PUNCT
fueconorg-328	106	49	calculated	calculate	VERB
fueconorg-328	106	50	as	as	ADP
fueconorg-328	106	51	a	a	DET
fueconorg-328	106	52	ratio	ratio	NOUN
fueconorg-328	106	53	of	of	ADP
fueconorg-328	106	54	the	the	DET
fueconorg-328	106	55	total	total	ADJ
fueconorg-328	106	56	tax	tax	NOUN
fueconorg-328	106	57	paid	pay	VERB
fueconorg-328	106	58	and	and	CCONJ
fueconorg-328	106	59	the	the	DET
fueconorg-328	106	60	tax	tax	NOUN
fueconorg-328	106	61	base	base	NOUN
fueconorg-328	106	62	;	;	PUNCT
fueconorg-328	106	63	3	3	X
fueconorg-328	106	64	)	)	PUNCT
fueconorg-328	106	65	tax	tax	NOUN
fueconorg-328	106	66	rate	rate	NOUN
fueconorg-328	106	67	t2	t2	PROPN
fueconorg-328	106	68	,	,	PUNCT
fueconorg-328	106	69	calculated	calculate	VERB
fueconorg-328	106	70	as	as	ADP
fueconorg-328	106	71	a	a	DET
fueconorg-328	106	72	ratio	ratio	NOUN
fueconorg-328	106	73	of	of	ADP
fueconorg-328	106	74	tax	tax	NOUN
fueconorg-328	106	75	before	before	ADP
fueconorg-328	106	76	the	the	DET
fueconorg-328	106	77	tax	tax	NOUN
fueconorg-328	106	78	credit	credit	NOUN
fueconorg-328	106	79	and	and	CCONJ
fueconorg-328	106	80	the	the	DET
fueconorg-328	106	81	property	property	NOUN
fueconorg-328	106	82	value	value	NOUN
fueconorg-328	106	83	;	;	PUNCT
fueconorg-328	106	84	4	4	X
fueconorg-328	106	85	)	)	PUNCT
fueconorg-328	106	86	local	local	ADJ
fueconorg-328	106	87	index	index	NOUN
fueconorg-328	106	88	of	of	ADP
fueconorg-328	106	89	progressivity	progressivity	NOUN
fueconorg-328	106	90	of	of	ADP
fueconorg-328	106	91	tax	tax	NOUN
fueconorg-328	106	92	liability	liability	NOUN
fueconorg-328	106	93	,	,	PUNCT
fueconorg-328	106	94	which	which	PRON
fueconorg-328	106	95	is	be	AUX
fueconorg-328	106	96	obtained	obtain	VERB
fueconorg-328	106	97	using	use	VERB
fueconorg-328	106	98	the	the	DET
fueconorg-328	106	99	formula	formula	NOUN
fueconorg-328	106	100	1	1	NUM
fueconorg-328	106	101	0	0	NUM
fueconorg-328	106	102	0	0	NUM
fueconorg-328	106	103	1	1	NUM
fueconorg-328	106	104	1	1	NUM
fueconorg-328	106	105	0	0	NUM
fueconorg-328	106	106	0	0	NUM
fueconorg-328	106	107	(	(	PUNCT
fueconorg-328	106	108	)	)	PUNCT
fueconorg-328	106	109	/	/	SYM
fueconorg-328	106	110	(	(	PUNCT
fueconorg-328	106	111	)	)	PUNCT
fueconorg-328	106	112	/	/	SYM
fueconorg-328	106	113	t	t	PROPN
fueconorg-328	107	1	t	t	PROPN
fueconorg-328	107	2	t	t	PROPN
fueconorg-328	107	3	v	v	INTJ
fueconorg-328	107	4	y	y	PROPN
fueconorg-328	107	5	y	y	PROPN
fueconorg-328	107	6	y	y	PROPN
fueconorg-328	107	7			PROPN
fueconorg-328	107	8			PROPN
fueconorg-328	107	9			PROPN
fueconorg-328	107	10	,	,	PUNCT
fueconorg-328	107	11	i.e.	i.e.	X
fueconorg-328	107	12	,	,	PUNCT
fueconorg-328	107	13	0	0	NUM
fueconorg-328	107	14	1	1	NUM
fueconorg-328	107	15	0	0	NUM
fueconorg-328	107	16	/	/	SYM
fueconorg-328	107	17	/	/	SYM
fueconorg-328	107	18	t	t	PROPN
fueconorg-328	107	19	t	t	PROPN
fueconorg-328	107	20	v	v	PROPN
fueconorg-328	107	21	y	y	PROPN
fueconorg-328	107	22	y	y	PROPN
fueconorg-328	107	23			NOUN
fueconorg-328	108	1			NUM
fueconorg-328	109	1			X
fueconorg-328	109	2	,	,	PUNCT
fueconorg-328	109	3	where	where	SCONJ
fueconorg-328	109	4	t	t	PROPN
fueconorg-328	109	5	is	be	AUX
fueconorg-328	109	6	the	the	DET
fueconorg-328	109	7	amount	amount	NOUN
fueconorg-328	109	8	of	of	ADP
fueconorg-328	109	9	tax	tax	NOUN
fueconorg-328	109	10	due	due	ADJ
fueconorg-328	109	11	,	,	PUNCT
fueconorg-328	109	12	and	and	CCONJ
fueconorg-328	109	13	y	y	PROPN
fueconorg-328	109	14	is	be	AUX
fueconorg-328	109	15	the	the	DET
fueconorg-328	109	16	value	value	NOUN
fueconorg-328	109	17	of	of	ADP
fueconorg-328	109	18	property	property	NOUN
fueconorg-328	109	19	on	on	ADP
fueconorg-328	109	20	which	which	PRON
fueconorg-328	109	21	the	the	DET
fueconorg-328	109	22	tax	tax	NOUN
fueconorg-328	109	23	is	be	AUX
fueconorg-328	109	24	levied	levy	VERB
fueconorg-328	109	25	.	.	PUNCT
fueconorg-328	110	1	5	5	X
fueconorg-328	110	2	)	)	PUNCT
fueconorg-328	110	3	local	local	ADJ
fueconorg-328	110	4	index	index	NOUN
fueconorg-328	110	5	of	of	ADP
fueconorg-328	110	6	residual	residual	ADJ
fueconorg-328	110	7	progressivity	progressivity	NOUN
fueconorg-328	110	8	,	,	PUNCT
fueconorg-328	110	9	obtained	obtain	VERB
fueconorg-328	110	10	using	use	VERB
fueconorg-328	110	11	the	the	DET
fueconorg-328	110	12	formula	formula	NOUN
fueconorg-328	110	13	2	2	NUM
fueconorg-328	110	14	/	/	SYM
fueconorg-328	110	15	/	/	SYM
fueconorg-328	110	16	x	x	PUNCT
fueconorg-328	110	17	y	y	NOUN
fueconorg-328	110	18	x	x	PUNCT
fueconorg-328	110	19	y	y	PROPN
fueconorg-328	110	20			PROPN
fueconorg-328	110	21			PUNCT
fueconorg-328	110	22			X
fueconorg-328	111	1			NOUN
fueconorg-328	111	2	,	,	PUNCT
fueconorg-328	111	3	where	where	SCONJ
fueconorg-328	111	4	x	x	PRON
fueconorg-328	111	5	is	be	AUX
fueconorg-328	111	6	the	the	DET
fueconorg-328	111	7	value	value	NOUN
fueconorg-328	111	8	of	of	ADP
fueconorg-328	111	9	the	the	DET
fueconorg-328	111	10	property	property	NOUN
fueconorg-328	111	11	after	after	ADP
fueconorg-328	111	12	tax	tax	NOUN
fueconorg-328	111	13	(	(	PUNCT
fueconorg-328	111	14	y	y	PROPN
fueconorg-328	111	15			PROPN
fueconorg-328	111	16	t	t	PROPN
fueconorg-328	111	17	)	)	PUNCT
fueconorg-328	111	18	,	,	PUNCT
fueconorg-328	111	19	t	t	PROPN
fueconorg-328	111	20	is	be	AUX
fueconorg-328	111	21	the	the	DET
fueconorg-328	111	22	amount	amount	NOUN
fueconorg-328	111	23	of	of	ADP
fueconorg-328	111	24	tax	tax	NOUN
fueconorg-328	111	25	and	and	CCONJ
fueconorg-328	111	26	y	y	PROPN
fueconorg-328	111	27	is	be	AUX
fueconorg-328	111	28	the	the	DET
fueconorg-328	111	29	pre	pre	ADJ
fueconorg-328	111	30	-	-	ADJ
fueconorg-328	111	31	tax	tax	ADJ
fueconorg-328	111	32	property	property	NOUN
fueconorg-328	111	33	value	value	NOUN
fueconorg-328	111	34	.	.	PUNCT
fueconorg-328	112	1	property	property	NOUN
fueconorg-328	112	2	tax	tax	NOUN
fueconorg-328	112	3	burden	burden	NOUN
fueconorg-328	112	4	and	and	CCONJ
fueconorg-328	112	5	progressivity	progressivity	NOUN
fueconorg-328	112	6	in	in	ADP
fueconorg-328	112	7	the	the	DET
fueconorg-328	112	8	case	case	NOUN
fueconorg-328	112	9	of	of	ADP
fueconorg-328	112	10	serbia	serbia	PROPN
fueconorg-328	112	11			VERB
fueconorg-328	112	12	67	67	NUM
fueconorg-328	112	13	the	the	DET
fueconorg-328	112	14	first	first	ADJ
fueconorg-328	112	15	three	three	NUM
fueconorg-328	112	16	indicators	indicator	NOUN
fueconorg-328	112	17	measure	measure	VERB
fueconorg-328	112	18	the	the	DET
fueconorg-328	112	19	burden	burden	NOUN
fueconorg-328	112	20	that	that	PRON
fueconorg-328	112	21	property	property	NOUN
fueconorg-328	112	22	tax	tax	NOUN
fueconorg-328	112	23	creates	create	VERB
fueconorg-328	112	24	for	for	ADP
fueconorg-328	112	25	property	property	NOUN
fueconorg-328	112	26	owners	owner	NOUN
fueconorg-328	112	27	.	.	PUNCT
fueconorg-328	113	1	while	while	SCONJ
fueconorg-328	113	2	the	the	DET
fueconorg-328	113	3	tax	tax	NOUN
fueconorg-328	113	4	burden	burden	NOUN
fueconorg-328	113	5	just	just	ADV
fueconorg-328	113	6	shows	show	VERB
fueconorg-328	113	7	what	what	PRON
fueconorg-328	113	8	part	part	NOUN
fueconorg-328	113	9	of	of	ADP
fueconorg-328	113	10	taxpayer	taxpayer	NOUN
fueconorg-328	113	11	’s	’s	PART
fueconorg-328	113	12	income	income	NOUN
fueconorg-328	113	13	is	be	AUX
fueconorg-328	113	14	transfered	transfer	VERB
fueconorg-328	113	15	in	in	ADP
fueconorg-328	113	16	the	the	DET
fueconorg-328	113	17	form	form	NOUN
fueconorg-328	113	18	of	of	ADP
fueconorg-328	113	19	taxes	taxis	NOUN
fueconorg-328	113	20	,	,	PUNCT
fueconorg-328	113	21	the	the	DET
fueconorg-328	113	22	extent	extent	NOUN
fueconorg-328	113	23	of	of	ADP
fueconorg-328	113	24	progressivity	progressivity	NOUN
fueconorg-328	113	25	shows	show	VERB
fueconorg-328	113	26	changes	change	NOUN
fueconorg-328	113	27	in	in	ADP
fueconorg-328	113	28	the	the	DET
fueconorg-328	113	29	tax	tax	NOUN
fueconorg-328	113	30	burden	burden	NOUN
fueconorg-328	113	31	of	of	ADP
fueconorg-328	113	32	taxpayers	taxpayer	NOUN
fueconorg-328	113	33	in	in	ADP
fueconorg-328	113	34	accordance	accordance	NOUN
fueconorg-328	113	35	with	with	ADP
fueconorg-328	113	36	income	income	NOUN
fueconorg-328	113	37	changes	change	NOUN
fueconorg-328	113	38	.	.	PUNCT
fueconorg-328	114	1	local	local	ADJ
fueconorg-328	114	2	measure	measure	NOUN
fueconorg-328	114	3	of	of	ADP
fueconorg-328	114	4	progressivity	progressivity	NOUN
fueconorg-328	114	5	of	of	ADP
fueconorg-328	114	6	the	the	DET
fueconorg-328	114	7	tax	tax	NOUN
fueconorg-328	114	8	liability	liability	NOUN
fueconorg-328	114	9	shows	show	VERB
fueconorg-328	114	10	that	that	SCONJ
fueconorg-328	114	11	,	,	PUNCT
fueconorg-328	114	12	if	if	SCONJ
fueconorg-328	114	13	its	its	PRON
fueconorg-328	114	14	value	value	NOUN
fueconorg-328	114	15	is	be	AUX
fueconorg-328	114	16	greater	great	ADJ
fueconorg-328	114	17	than	than	ADP
fueconorg-328	114	18	1	1	NUM
fueconorg-328	114	19	,	,	PUNCT
fueconorg-328	114	20	a	a	DET
fueconorg-328	114	21	progressive	progressive	ADJ
fueconorg-328	114	22	tax	tax	NOUN
fueconorg-328	114	23	is	be	AUX
fueconorg-328	114	24	in	in	ADP
fueconorg-328	114	25	place	place	NOUN
fueconorg-328	114	26	,	,	PUNCT
fueconorg-328	114	27	while	while	SCONJ
fueconorg-328	114	28	if	if	SCONJ
fueconorg-328	114	29	value	value	NOUN
fueconorg-328	114	30	is	be	AUX
fueconorg-328	114	31	smaller	small	ADJ
fueconorg-328	114	32	than	than	ADP
fueconorg-328	114	33	1	1	NUM
fueconorg-328	114	34	,	,	PUNCT
fueconorg-328	114	35	tax	tax	NOUN
fueconorg-328	114	36	is	be	AUX
fueconorg-328	114	37	considered	consider	VERB
fueconorg-328	114	38	to	to	PART
fueconorg-328	114	39	be	be	AUX
fueconorg-328	114	40	regressive	regressive	ADJ
fueconorg-328	114	41	.	.	PUNCT
fueconorg-328	115	1	its	its	PRON
fueconorg-328	115	2	value	value	NOUN
fueconorg-328	115	3	can	can	AUX
fueconorg-328	115	4	show	show	VERB
fueconorg-328	115	5	in	in	ADP
fueconorg-328	115	6	what	what	PRON
fueconorg-328	115	7	real	real	ADJ
fueconorg-328	115	8	estate	estate	NOUN
fueconorg-328	115	9	value	value	NOUN
fueconorg-328	115	10	range	range	VERB
fueconorg-328	115	11	an	an	DET
fueconorg-328	115	12	increase	increase	NOUN
fueconorg-328	115	13	in	in	ADP
fueconorg-328	115	14	the	the	DET
fueconorg-328	115	15	tax	tax	NOUN
fueconorg-328	115	16	progressivity	progressivity	NOUN
fueconorg-328	115	17	occurs	occur	VERB
fueconorg-328	115	18	.	.	PUNCT
fueconorg-328	116	1	also	also	ADV
fueconorg-328	116	2	,	,	PUNCT
fueconorg-328	116	3	if	if	SCONJ
fueconorg-328	116	4	the	the	DET
fueconorg-328	116	5	value	value	NOUN
fueconorg-328	116	6	of	of	ADP
fueconorg-328	116	7	the	the	DET
fueconorg-328	116	8	residual	residual	ADJ
fueconorg-328	116	9	progressivity	progressivity	NOUN
fueconorg-328	116	10	measure	measure	NOUN
fueconorg-328	116	11	is	be	AUX
fueconorg-328	116	12	smaller	small	ADJ
fueconorg-328	116	13	than	than	ADP
fueconorg-328	116	14	1	1	NUM
fueconorg-328	116	15	tax	tax	NOUN
fueconorg-328	116	16	is	be	AUX
fueconorg-328	116	17	considered	consider	VERB
fueconorg-328	116	18	progressive	progressive	ADJ
fueconorg-328	116	19	,	,	PUNCT
fueconorg-328	116	20	otherwise	otherwise	ADV
fueconorg-328	116	21	,	,	PUNCT
fueconorg-328	116	22	if	if	SCONJ
fueconorg-328	116	23	its	its	PRON
fueconorg-328	116	24	value	value	NOUN
fueconorg-328	116	25	is	be	AUX
fueconorg-328	116	26	greater	great	ADJ
fueconorg-328	116	27	than	than	ADP
fueconorg-328	116	28	1	1	NUM
fueconorg-328	116	29	,	,	PUNCT
fueconorg-328	116	30	tax	tax	NOUN
fueconorg-328	116	31	is	be	AUX
fueconorg-328	116	32	regressive	regressive	ADJ
fueconorg-328	116	33	.	.	PUNCT
fueconorg-328	117	1	the	the	DET
fueconorg-328	117	2	analysis	analysis	NOUN
fueconorg-328	117	3	is	be	AUX
fueconorg-328	117	4	carried	carry	VERB
fueconorg-328	117	5	out	out	ADP
fueconorg-328	117	6	with	with	ADP
fueconorg-328	117	7	respect	respect	NOUN
fueconorg-328	117	8	to	to	ADP
fueconorg-328	117	9	the	the	DET
fueconorg-328	117	10	previously	previously	ADV
fueconorg-328	117	11	defined	define	VERB
fueconorg-328	117	12	assumptions	assumption	NOUN
fueconorg-328	117	13	concerning	concern	VERB
fueconorg-328	117	14	the	the	DET
fueconorg-328	117	15	characteristics	characteristic	NOUN
fueconorg-328	117	16	of	of	ADP
fueconorg-328	117	17	taxpayer	taxpayer	NOUN
fueconorg-328	117	18	and	and	CCONJ
fueconorg-328	117	19	property	property	NOUN
fueconorg-328	117	20	.	.	PUNCT
fueconorg-328	118	1	respecting	respect	VERB
fueconorg-328	118	2	different	different	ADJ
fueconorg-328	118	3	sets	set	NOUN
fueconorg-328	118	4	of	of	ADP
fueconorg-328	118	5	assumptions	assumption	NOUN
fueconorg-328	118	6	,	,	PUNCT
fueconorg-328	118	7	we	we	PRON
fueconorg-328	118	8	could	could	AUX
fueconorg-328	118	9	get	get	VERB
fueconorg-328	118	10	quite	quite	ADV
fueconorg-328	118	11	different	different	ADJ
fueconorg-328	118	12	results	result	NOUN
fueconorg-328	118	13	.	.	PUNCT
fueconorg-328	119	1	also	also	ADV
fueconorg-328	119	2	,	,	PUNCT
fueconorg-328	119	3	local	local	ADJ
fueconorg-328	119	4	tax	tax	NOUN
fueconorg-328	119	5	progressivity	progressivity	NOUN
fueconorg-328	119	6	measures	measure	NOUN
fueconorg-328	119	7	are	be	AUX
fueconorg-328	119	8	used	use	VERB
fueconorg-328	119	9	,	,	PUNCT
fueconorg-328	119	10	which	which	PRON
fueconorg-328	119	11	do	do	AUX
fueconorg-328	119	12	not	not	PART
fueconorg-328	119	13	provide	provide	VERB
fueconorg-328	119	14	a	a	DET
fueconorg-328	119	15	comprehensive	comprehensive	ADJ
fueconorg-328	119	16	measure	measure	NOUN
fueconorg-328	119	17	of	of	ADP
fueconorg-328	119	18	tax	tax	NOUN
fueconorg-328	119	19	progressivity	progressivity	NOUN
fueconorg-328	119	20	.	.	PUNCT
fueconorg-328	120	1	calculating	calculate	VERB
fueconorg-328	120	2	a	a	DET
fueconorg-328	120	3	global	global	ADJ
fueconorg-328	120	4	index	index	NOUN
fueconorg-328	120	5	of	of	ADP
fueconorg-328	120	6	progressivity	progressivity	NOUN
fueconorg-328	120	7	,	,	PUNCT
fueconorg-328	120	8	which	which	PRON
fueconorg-328	120	9	requires	require	VERB
fueconorg-328	120	10	a	a	DET
fueconorg-328	120	11	large	large	ADJ
fueconorg-328	120	12	set	set	NOUN
fueconorg-328	120	13	of	of	ADP
fueconorg-328	120	14	specialized	specialized	ADJ
fueconorg-328	120	15	data	datum	NOUN
fueconorg-328	120	16	on	on	ADP
fueconorg-328	120	17	the	the	DET
fueconorg-328	120	18	income	income	NOUN
fueconorg-328	120	19	distribution	distribution	NOUN
fueconorg-328	120	20	and	and	CCONJ
fueconorg-328	120	21	the	the	DET
fueconorg-328	120	22	tax	tax	NOUN
fueconorg-328	120	23	burden	burden	NOUN
fueconorg-328	120	24	,	,	PUNCT
fueconorg-328	120	25	would	would	AUX
fueconorg-328	120	26	generate	generate	VERB
fueconorg-328	120	27	more	more	ADV
fueconorg-328	120	28	useful	useful	ADJ
fueconorg-328	120	29	information	information	NOUN
fueconorg-328	120	30	about	about	ADP
fueconorg-328	120	31	the	the	DET
fueconorg-328	120	32	nature	nature	NOUN
fueconorg-328	120	33	of	of	ADP
fueconorg-328	120	34	the	the	DET
fueconorg-328	120	35	property	property	NOUN
fueconorg-328	120	36	tax	tax	NOUN
fueconorg-328	120	37	progressivity	progressivity	NOUN
fueconorg-328	120	38	in	in	ADP
fueconorg-328	120	39	serbia	serbia	PROPN
fueconorg-328	120	40	.	.	PUNCT
fueconorg-328	121	1	3	3	X
fueconorg-328	121	2	.	.	X
fueconorg-328	121	3	the	the	DET
fueconorg-328	121	4	results	result	NOUN
fueconorg-328	121	5	after	after	ADP
fueconorg-328	121	6	identifying	identify	VERB
fueconorg-328	121	7	all	all	DET
fueconorg-328	121	8	important	important	ADJ
fueconorg-328	121	9	elements	element	NOUN
fueconorg-328	121	10	,	,	PUNCT
fueconorg-328	121	11	all	all	DET
fueconorg-328	121	12	the	the	PRON
fueconorg-328	121	13	above	above	ADJ
fueconorg-328	121	14	mentioned	mention	VERB
fueconorg-328	121	15	tax	tax	NOUN
fueconorg-328	121	16	indicators	indicator	NOUN
fueconorg-328	121	17	can	can	AUX
fueconorg-328	121	18	be	be	AUX
fueconorg-328	121	19	calculated	calculate	VERB
fueconorg-328	121	20	.	.	PUNCT
fueconorg-328	122	1	the	the	DET
fueconorg-328	122	2	values	value	NOUN
fueconorg-328	122	3	are	be	AUX
fueconorg-328	122	4	shown	show	VERB
fueconorg-328	122	5	in	in	ADP
fueconorg-328	122	6	table	table	NOUN
fueconorg-328	122	7	2	2	NUM
fueconorg-328	122	8	and	and	CCONJ
fueconorg-328	122	9	the	the	DET
fueconorg-328	122	10	graphs	graph	NOUN
fueconorg-328	122	11	that	that	PRON
fueconorg-328	122	12	follow	follow	VERB
fueconorg-328	122	13	.	.	PUNCT
fueconorg-328	123	1	table	table	NOUN
fueconorg-328	123	2	2	2	NUM
fueconorg-328	123	3	shows	show	VERB
fueconorg-328	123	4	the	the	DET
fueconorg-328	123	5	increase	increase	NOUN
fueconorg-328	123	6	in	in	ADP
fueconorg-328	123	7	tax	tax	NOUN
fueconorg-328	123	8	liability	liability	NOUN
fueconorg-328	123	9	that	that	PRON
fueconorg-328	123	10	occured	occur	VERB
fueconorg-328	123	11	after	after	ADP
fueconorg-328	123	12	legislative	legislative	ADJ
fueconorg-328	123	13	changes	change	NOUN
fueconorg-328	123	14	for	for	ADP
fueconorg-328	123	15	the	the	DET
fueconorg-328	123	16	real	real	ADJ
fueconorg-328	123	17	estate	estate	NOUN
fueconorg-328	123	18	value	value	NOUN
fueconorg-328	123	19	up	up	ADP
fueconorg-328	123	20	to	to	ADP
fueconorg-328	123	21	table	table	NOUN
fueconorg-328	123	22	2	2	NUM
fueconorg-328	123	23	property	property	NOUN
fueconorg-328	123	24	tax	tax	NOUN
fueconorg-328	123	25	burden	burden	NOUN
fueconorg-328	123	26	and	and	CCONJ
fueconorg-328	123	27	progressivity	progressivity	NOUN
fueconorg-328	123	28	,	,	PUNCT
fueconorg-328	123	29	before	before	ADP
fueconorg-328	123	30	and	and	CCONJ
fueconorg-328	123	31	after	after	ADP
fueconorg-328	123	32	the	the	DET
fueconorg-328	123	33	property	property	NOUN
fueconorg-328	123	34	taxes	taxis	NOUN
fueconorg-328	123	35	law	law	NOUN
fueconorg-328	123	36	amendment	amendment	NOUN
fueconorg-328	123	37	in	in	ADP
fueconorg-328	123	38	2010	2010	NUM
fueconorg-328	123	39	1	1	NUM
fueconorg-328	123	40	)	)	PUNCT
fueconorg-328	123	41	tax	tax	NOUN
fueconorg-328	123	42	liability	liability	NOUN
fueconorg-328	123	43	2	2	NUM
fueconorg-328	123	44	)	)	PUNCT
fueconorg-328	123	45	tax	tax	NOUN
fueconorg-328	123	46	rate	rate	NOUN
fueconorg-328	123	47	t1	t1	NOUN
fueconorg-328	123	48	3	3	NUM
fueconorg-328	123	49	)	)	PUNCT
fueconorg-328	123	50	tax	tax	NOUN
fueconorg-328	123	51	rate	rate	NOUN
fueconorg-328	123	52	t2	t2	PROPN
fueconorg-328	123	53	4	4	NUM
fueconorg-328	123	54	)	)	PUNCT
fueconorg-328	123	55	indicator	indicator	NOUN
fueconorg-328	123	56	υ1	υ1	PROPN
fueconorg-328	123	57	5	5	NUM
fueconorg-328	123	58	)	)	PUNCT
fueconorg-328	123	59	indicator	indicator	NOUN
fueconorg-328	123	60	υ2	υ2	NOUN
fueconorg-328	123	61	value	value	NOUN
fueconorg-328	123	62	before	before	ADV
fueconorg-328	123	63	after	after	ADP
fueconorg-328	123	64	before	before	ADV
fueconorg-328	123	65	after	after	ADV
fueconorg-328	123	66	before	before	ADV
fueconorg-328	123	67	after	after	ADV
fueconorg-328	123	68	before	before	ADV
fueconorg-328	123	69	after	after	ADP
fueconorg-328	123	70	before	before	ADV
fueconorg-328	123	71	after	after	ADP
fueconorg-328	123	72	2.5	2.5	NUM
fueconorg-328	123	73	mil	mil	NOUN
fueconorg-328	123	74	.	.	PUNCT
fueconorg-328	124	1	986,9	986,9	NOUN
fueconorg-328	125	1	1186,8	1186,8	NUM
fueconorg-328	125	2	0,090	0,090	NUM
fueconorg-328	125	3	0,100	0,100	NUM
fueconorg-328	125	4	0,132	0,132	NUM
fueconorg-328	125	5	0,095	0,095	NUM
fueconorg-328	125	6			PROPN
fueconorg-328	125	7			PROPN
fueconorg-328	125	8			PROPN
fueconorg-328	125	9			PROPN
fueconorg-328	125	10	5	5	NUM
fueconorg-328	125	11	mil	mil	NOUN
fueconorg-328	125	12	.	.	PUNCT
fueconorg-328	126	1	1973,7	1973,7	PROPN
fueconorg-328	126	2	2373,6	2373,6	PROPN
fueconorg-328	126	3	0,090	0,090	NUM
fueconorg-328	126	4	0,100	0,100	NUM
fueconorg-328	126	5	0,132	0,132	NUM
fueconorg-328	126	6	0,095	0,095	NUM
fueconorg-328	126	7	1	1	NUM
fueconorg-328	126	8	1	1	NUM
fueconorg-328	126	9	1,00000	1,00000	NUM
fueconorg-328	126	10	1,00000	1,00000	NUM
fueconorg-328	126	11	7.5	7.5	NUM
fueconorg-328	126	12	mil	mil	NOUN
fueconorg-328	126	13	.	.	PUNCT
fueconorg-328	127	1	2960,6	2960,6	NUM
fueconorg-328	127	2	3560,4	3560,4	NUM
fueconorg-328	127	3	0,090	0,090	NUM
fueconorg-328	127	4	0,100	0,100	NUM
fueconorg-328	127	5	0,132	0,132	NUM
fueconorg-328	127	6	0,095	0,095	NUM
fueconorg-328	127	7	1	1	NUM
fueconorg-328	127	8	1	1	NUM
fueconorg-328	127	9	1,00000	1,00000	NUM
fueconorg-328	127	10	1,00000	1,00000	NUM
fueconorg-328	127	11	10	10	NUM
fueconorg-328	127	12	mil	mil	NOUN
fueconorg-328	127	13	.	.	PUNCT
fueconorg-328	128	1	3947,4	3947,4	NUM
fueconorg-328	128	2	4747,2	4747,2	NUM
fueconorg-328	128	3	0,090	0,090	NUM
fueconorg-328	128	4	0,100	0,100	NUM
fueconorg-328	128	5	0,132	0,132	NUM
fueconorg-328	128	6	0,095	0,095	NUM
fueconorg-328	128	7	1	1	NUM
fueconorg-328	128	8	1	1	NUM
fueconorg-328	128	9	1,00000	1,00000	NUM
fueconorg-328	128	10	1,00000	1,00000	NUM
fueconorg-328	128	11	12.5	12.5	NUM
fueconorg-328	128	12	mil	mil	NOUN
fueconorg-328	128	13	.	.	PUNCT
fueconorg-328	129	1	4934,3	4934,3	NUM
fueconorg-328	129	2	5934,0	5934,0	NUM
fueconorg-328	129	3	0,090	0,090	NUM
fueconorg-328	129	4	0,100	0,100	NUM
fueconorg-328	129	5	0,132	0,132	NUM
fueconorg-328	129	6	0,095	0,095	NUM
fueconorg-328	129	7	1	1	NUM
fueconorg-328	129	8	1	1	NUM
fueconorg-328	129	9	1,00000	1,00000	NUM
fueconorg-328	129	10	1,00000	1,00000	NUM
fueconorg-328	129	11	15	15	NUM
fueconorg-328	129	12	mil	mil	NOUN
fueconorg-328	129	13	.	.	PUNCT
fueconorg-328	130	1	6789,6	6789,6	NUM
fueconorg-328	130	2	7120,8	7120,8	NUM
fueconorg-328	130	3	0,103	0,103	NUM
fueconorg-328	130	4	0,100	0,100	NUM
fueconorg-328	130	5	0,151	0,151	NUM
fueconorg-328	130	6	0,095	0,095	NUM
fueconorg-328	131	1	1,88	1,88	NUM
fueconorg-328	131	2	1	1	NUM
fueconorg-328	131	3	0,99971	0,99971	NOUN
fueconorg-328	131	4	1,00000	1,00000	NUM
fueconorg-328	131	5	17.5	17.5	NUM
fueconorg-328	131	6	mil	mil	NOUN
fueconorg-328	131	7	.	.	PUNCT
fueconorg-328	132	1	9421,2	9421,2	NUM
fueconorg-328	132	2	8307,6	8307,6	NUM
fueconorg-328	132	3	0,123	0,123	NUM
fueconorg-328	132	4	0,100	0,100	NUM
fueconorg-328	132	5	0,179	0,179	NUM
fueconorg-328	132	6	0,095	0,095	NUM
fueconorg-328	132	7	2,32	2,32	NUM
fueconorg-328	132	8	1	1	NUM
fueconorg-328	132	9	0,99949	0,99949	NUM
fueconorg-328	132	10	1,00000	1,00000	NUM
fueconorg-328	132	11	20	20	NUM
fueconorg-328	132	12	mil	mil	NOUN
fueconorg-328	132	13	.	.	PUNCT
fueconorg-328	133	1	12052,8	12052,8	NUM
fueconorg-328	133	2	9494,4	9494,4	NUM
fueconorg-328	133	3	0,137	0,137	NUM
fueconorg-328	133	4	0,100	0,100	NUM
fueconorg-328	133	5	0,201	0,201	NUM
fueconorg-328	133	6	0,095	0,095	NUM
fueconorg-328	133	7	1,95	1,95	NUM
fueconorg-328	133	8	1	1	NUM
fueconorg-328	133	9	0,99955	0,99955	NOUN
fueconorg-328	133	10	1,00000	1,00000	NUM
fueconorg-328	133	11	22.5	22.5	NUM
fueconorg-328	133	12	mil	mil	NOUN
fueconorg-328	133	13	.	.	PUNCT
fueconorg-328	134	1	14684,4	14684,4	PROPN
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fueconorg-328	134	3	0,149	0,149	NUM
fueconorg-328	134	4	0,113	0,113	NUM
fueconorg-328	134	5	0,218	0,218	NUM
fueconorg-328	134	6	0,107	0,107	NUM
fueconorg-328	135	1	1,75	1,75	NUM
fueconorg-328	135	2	2,15	2,15	NUM
fueconorg-328	135	3	0,99960	0,99960	X
fueconorg-328	135	4	0,99952	0,99952	NOUN
fueconorg-328	135	5	25	25	NUM
fueconorg-328	135	6	mil	mil	NOUN
fueconorg-328	135	7	.	.	PUNCT
fueconorg-328	136	1	17316,0	17316,0	NUM
fueconorg-328	136	2	15604,0	15604,0	NUM
fueconorg-328	136	3	0,158	0,158	NUM
fueconorg-328	136	4	0,131	0,131	NUM
fueconorg-328	136	5	0,231	0,231	NUM
fueconorg-328	136	6	0,125	0,125	NUM
fueconorg-328	136	7	1,61	1,61	NUM
fueconorg-328	137	1	2,66	2,66	ADP
fueconorg-328	137	2	0,99964	0,99964	NOUN
fueconorg-328	137	3	0,99920	0,99920	NOUN
fueconorg-328	137	4	27.5	27.5	NUM
fueconorg-328	137	5	mil	mil	NOUN
fueconorg-328	137	6	.	.	PUNCT
fueconorg-328	138	1	19947,6	19947,6	NUM
fueconorg-328	138	2	19164,4	19164,4	PROPN
fueconorg-328	138	3	0,165	0,165	NUM
fueconorg-328	138	4	0,147	0,147	NUM
fueconorg-328	138	5	0,242	0,242	NUM
fueconorg-328	138	6	0,139	0,139	NUM
fueconorg-328	138	7	1,52	1,52	NUM
fueconorg-328	138	8	2,28	2,28	NUM
fueconorg-328	138	9	0,99967	0,99967	NUM
fueconorg-328	138	10	0,99927	0,99927	NUM
fueconorg-328	138	11	30	30	NUM
fueconorg-328	138	12	mil	mil	NOUN
fueconorg-328	138	13	.	.	PUNCT
fueconorg-328	139	1	22579,2	22579,2	NUM
fueconorg-328	139	2	25449,6	25449,6	NUM
fueconorg-328	139	3	0,172	0,172	NUM
fueconorg-328	139	4	0,179	0,179	NUM
fueconorg-328	139	5	0,251	0,251	NUM
fueconorg-328	139	6	0,151	0,151	NUM
fueconorg-328	139	7	1,45	1,45	NOUN
fueconorg-328	139	8	3,61	3,61	NUM
fueconorg-328	140	1	0,99970	0,99970	X
fueconorg-328	140	2	0,99833	0,99833	PUNCT
fueconorg-328	140	3	32.5	32.5	NUM
fueconorg-328	140	4	mil	mil	NOUN
fueconorg-328	140	5	.	.	PUNCT
fueconorg-328	141	1	25210,8	25210,8	PROPN
fueconorg-328	142	1	32570,4	32570,4	PROPN
fueconorg-328	142	2	0,177	0,177	NUM
fueconorg-328	142	3	0,211	0,211	NUM
fueconorg-328	142	4	0,259	0,259	NUM
fueconorg-328	142	5	0,162	0,162	NUM
fueconorg-328	142	6	1,39	1,39	NUM
fueconorg-328	143	1	3,36	3,36	NUM
fueconorg-328	144	1	0,99972	0,99972	PROPN
fueconorg-328	144	2	0,99815	0,99815	NOUN
fueconorg-328	144	3	35	35	NUM
fueconorg-328	144	4	mil	mil	NOUN
fueconorg-328	144	5	.	.	PUNCT
fueconorg-328	145	1	28579,5	28579,5	NUM
fueconorg-328	145	2	39691,2	39691,2	NUM
fueconorg-328	145	3	0,186	0,186	NUM
fueconorg-328	145	4	0,239	0,239	NUM
fueconorg-328	145	5	0,272	0,272	NUM
fueconorg-328	145	6	0,171	0,171	NUM
fueconorg-328	145	7	1,74	1,74	NUM
fueconorg-328	146	1	2,84	2,84	NUM
fueconorg-328	146	2	0,99947	0,99947	NUM
fueconorg-328	146	3	0,99828	0,99828	NOUN
fueconorg-328	146	4	37.5	37.5	NUM
fueconorg-328	146	5	mil	mil	NOUN
fueconorg-328	146	6	.	.	PUNCT
fueconorg-328	147	1	33513,8	33513,8	NUM
fueconorg-328	147	2	46812,0	46812,0	NUM
fueconorg-328	147	3	0,204	0,204	NUM
fueconorg-328	147	4	0,263	0,263	NUM
fueconorg-328	147	5	0,298	0,298	NUM
fueconorg-328	147	6	0,178	0,178	NUM
fueconorg-328	147	7	2,42	2,42	NUM
fueconorg-328	147	8	2,51	2,51	NUM
fueconorg-328	147	9	0,99892	0,99892	NOUN
fueconorg-328	147	10	0,99840	0,99840	NOUN
fueconorg-328	148	1	40	40	NUM
fueconorg-328	148	2	mil	mil	NOUN
fueconorg-328	148	3	.	.	PUNCT
fueconorg-328	149	1	38448,0	38448,0	PROPN
fueconorg-328	150	1	53932,8	53932,8	NUM
fueconorg-328	150	2	0,219	0,219	NUM
fueconorg-328	150	3	0,284	0,284	NUM
fueconorg-328	150	4	0,320	0,320	NUM
fueconorg-328	150	5	0,185	0,185	NUM
fueconorg-328	150	6	2,21	2,21	NUM
fueconorg-328	150	7	2,28	2,28	NUM
fueconorg-328	150	8	0,99899	0,99899	PROPN
fueconorg-328	150	9	0,99850	0,99850	NOUN
fueconorg-328	150	10	42.5	42.5	NUM
fueconorg-328	150	11	mil	mil	NOUN
fueconorg-328	150	12	.	.	PUNCT
fueconorg-328	151	1	43382,3	43382,3	NUM
fueconorg-328	151	2	61053,6	61053,6	NUM
fueconorg-328	151	3	0,233	0,233	NUM
fueconorg-328	151	4	0,303	0,303	NUM
fueconorg-328	151	5	0,340	0,340	NUM
fueconorg-328	151	6	0,191	0,191	NUM
fueconorg-328	151	7	2,05	2,05	NUM
fueconorg-328	151	8	2,11	2,11	NOUN
fueconorg-328	151	9	0,99905	0,99905	ADJ
fueconorg-328	151	10	0,99859	0,99859	NOUN
fueconorg-328	151	11	45	45	NUM
fueconorg-328	151	12	mil	mil	NOUN
fueconorg-328	151	13	.	.	PUNCT
fueconorg-328	152	1	48316,5	48316,5	PRON
fueconorg-328	152	2	68174,4	68174,4	NUM
fueconorg-328	152	3	0,245	0,245	NUM
fueconorg-328	152	4	0,319	0,319	NUM
fueconorg-328	152	5	0,358	0,358	NUM
fueconorg-328	152	6	0,196	0,196	NUM
fueconorg-328	152	7	1,93	1,93	PRON
fueconorg-328	152	8	1,98	1,98	NUM
fueconorg-328	152	9	0,99910	0,99910	NOUN
fueconorg-328	152	10	0,99866	0,99866	PROPN
fueconorg-328	152	11	47.5	47.5	NUM
fueconorg-328	152	12	mil	mil	NOUN
fueconorg-328	152	13	.	.	PUNCT
fueconorg-328	153	1	53250,8	53250,8	NUM
fueconorg-328	153	2	75295,2	75295,2	NOUN
fueconorg-328	153	3	0,256	0,256	NUM
fueconorg-328	153	4	0,334	0,334	NUM
fueconorg-328	153	5	0,374	0,374	NUM
fueconorg-328	153	6	0,201	0,201	NUM
fueconorg-328	153	7	1,84	1,84	NUM
fueconorg-328	154	1	1,88	1,88	NUM
fueconorg-328	155	1	0,99915	0,99915	NOUN
fueconorg-328	155	2	0,99873	0,99873	VERB
fueconorg-328	155	3	50	50	NUM
fueconorg-328	155	4	mil	mil	NOUN
fueconorg-328	155	5	58185,0	58185,0	NUM
fueconorg-328	155	6	82416,0	82416,0	NUM
fueconorg-328	155	7	0,265	0,265	NUM
fueconorg-328	155	8	0,347	0,347	NUM
fueconorg-328	155	9	0,388	0,388	NUM
fueconorg-328	155	10	0,205	0,205	NUM
fueconorg-328	155	11	1,76	1,76	NUM
fueconorg-328	155	12	1,79	1,79	ADV
fueconorg-328	155	13	0,99919	0,99919	PROPN
fueconorg-328	155	14	0,99880	0,99880	ADJ
fueconorg-328	155	15	source	source	NOUN
fueconorg-328	155	16	:	:	PUNCT
fueconorg-328	155	17	author	author	NOUN
fueconorg-328	155	18	’s	’s	PART
fueconorg-328	155	19	calculations	calculation	NOUN
fueconorg-328	155	20	s.	s.	PROPN
fueconorg-328	155	21	luković	luković	VERB
fueconorg-328	155	22	68	68	NUM
fueconorg-328	155	23	15	15	NUM
fueconorg-328	155	24	million	million	NUM
fueconorg-328	155	25	dinars	dinar	NOUN
fueconorg-328	155	26	,	,	PUNCT
fueconorg-328	155	27	and	and	CCONJ
fueconorg-328	155	28	a	a	DET
fueconorg-328	155	29	decline	decline	NOUN
fueconorg-328	155	30	in	in	ADP
fueconorg-328	155	31	the	the	DET
fueconorg-328	155	32	range	range	NOUN
fueconorg-328	155	33	from	from	ADP
fueconorg-328	155	34	17.5	17.5	NUM
fueconorg-328	155	35	to	to	PART
fueconorg-328	155	36	27.5	27.5	NUM
fueconorg-328	155	37	million	million	NUM
fueconorg-328	155	38	dinars	dinar	NOUN
fueconorg-328	155	39	.	.	PUNCT
fueconorg-328	156	1	for	for	ADP
fueconorg-328	156	2	the	the	DET
fueconorg-328	156	3	higher	high	ADJ
fueconorg-328	156	4	values	value	NOUN
fueconorg-328	156	5	there	there	PRON
fueconorg-328	156	6	is	be	VERB
fueconorg-328	156	7	a	a	DET
fueconorg-328	156	8	continuous	continuous	ADJ
fueconorg-328	156	9	increase	increase	NOUN
fueconorg-328	156	10	in	in	ADP
fueconorg-328	156	11	the	the	DET
fueconorg-328	156	12	tax	tax	NOUN
fueconorg-328	156	13	liabiliy	liabiliy	ADJ
fueconorg-328	156	14	,	,	PUNCT
fueconorg-328	156	15	that	that	PRON
fueconorg-328	156	16	can	can	AUX
fueconorg-328	156	17	be	be	AUX
fueconorg-328	156	18	seen	see	VERB
fueconorg-328	156	19	in	in	ADP
fueconorg-328	156	20	the	the	DET
fueconorg-328	156	21	chart	chart	NOUN
fueconorg-328	156	22	1a	1a	NUM
fueconorg-328	156	23	.	.	PUNCT
fueconorg-328	157	1	this	this	DET
fueconorg-328	157	2	trend	trend	NOUN
fueconorg-328	157	3	can	can	AUX
fueconorg-328	157	4	be	be	AUX
fueconorg-328	157	5	confirmed	confirm	VERB
fueconorg-328	157	6	by	by	ADP
fueconorg-328	157	7	observing	observe	VERB
fueconorg-328	157	8	tax	tax	NOUN
fueconorg-328	157	9	rate	rate	NOUN
fueconorg-328	157	10	t1	t1	PROPN
fueconorg-328	157	11	,	,	PUNCT
fueconorg-328	157	12	which	which	PRON
fueconorg-328	157	13	keeps	keep	VERB
fueconorg-328	157	14	the	the	DET
fueconorg-328	157	15	pace	pace	NOUN
fueconorg-328	157	16	with	with	ADP
fueconorg-328	157	17	changes	change	NOUN
fueconorg-328	157	18	in	in	ADP
fueconorg-328	157	19	tax	tax	NOUN
fueconorg-328	157	20	liability	liability	NOUN
fueconorg-328	157	21	.	.	PUNCT
fueconorg-328	158	1	in	in	ADP
fueconorg-328	158	2	the	the	DET
fueconorg-328	158	3	graph	graph	NOUN
fueconorg-328	158	4	1b	1b	NUM
fueconorg-328	158	5	three	three	NUM
fueconorg-328	158	6	distinctive	distinctive	ADJ
fueconorg-328	158	7	zones	zone	NOUN
fueconorg-328	158	8	can	can	AUX
fueconorg-328	158	9	be	be	AUX
fueconorg-328	158	10	discerned	discern	VERB
fueconorg-328	158	11	.	.	PUNCT
fueconorg-328	159	1	in	in	ADP
fueconorg-328	159	2	the	the	DET
fueconorg-328	159	3	first	first	ADJ
fueconorg-328	159	4	zone	zone	NOUN
fueconorg-328	159	5	,	,	PUNCT
fueconorg-328	159	6	(	(	PUNCT
fueconorg-328	159	7	real	real	ADJ
fueconorg-328	159	8	estate	estate	NOUN
fueconorg-328	159	9	value	value	NOUN
fueconorg-328	159	10	ranging	range	VERB
fueconorg-328	159	11	from	from	ADP
fueconorg-328	159	12	2.5	2.5	NUM
fueconorg-328	159	13	to	to	PART
fueconorg-328	159	14	15	15	NUM
fueconorg-328	159	15	million	million	NUM
fueconorg-328	159	16	dinars	dinar	NOUN
fueconorg-328	159	17	)	)	PUNCT
fueconorg-328	159	18	tax	tax	NOUN
fueconorg-328	159	19	rates	rate	NOUN
fueconorg-328	159	20	before	before	ADP
fueconorg-328	159	21	and	and	CCONJ
fueconorg-328	159	22	after	after	ADP
fueconorg-328	159	23	property	property	NOUN
fueconorg-328	159	24	taxes	taxis	NOUN
fueconorg-328	159	25	law	law	NOUN
fueconorg-328	159	26	amendment	amendment	NOUN
fueconorg-328	159	27	are	be	AUX
fueconorg-328	159	28	approximately	approximately	ADV
fueconorg-328	159	29	equal	equal	ADJ
fueconorg-328	159	30	.	.	PUNCT
fueconorg-328	160	1	in	in	ADP
fueconorg-328	160	2	the	the	DET
fueconorg-328	160	3	second	second	ADJ
fueconorg-328	160	4	zone	zone	NOUN
fueconorg-328	160	5	,	,	PUNCT
fueconorg-328	160	6	ranging	range	VERB
fueconorg-328	160	7	from	from	ADP
fueconorg-328	160	8	17.5	17.5	NUM
fueconorg-328	160	9	to	to	PART
fueconorg-328	160	10	27.5	27.5	NUM
fueconorg-328	160	11	million	million	NUM
fueconorg-328	160	12	dinars	dinar	NOUN
fueconorg-328	160	13	,	,	PUNCT
fueconorg-328	160	14	tax	tax	NOUN
fueconorg-328	160	15	rate	rate	NOUN
fueconorg-328	160	16	before	before	ADV
fueconorg-328	160	17	is	be	AUX
fueconorg-328	160	18	higher	high	ADJ
fueconorg-328	160	19	than	than	ADP
fueconorg-328	160	20	the	the	DET
fueconorg-328	160	21	tax	tax	NOUN
fueconorg-328	160	22	rate	rate	NOUN
fueconorg-328	160	23	after	after	ADP
fueconorg-328	160	24	the	the	DET
fueconorg-328	160	25	law	law	NOUN
fueconorg-328	160	26	amendment	amendment	NOUN
fueconorg-328	160	27	.	.	PUNCT
fueconorg-328	161	1	only	only	ADV
fueconorg-328	161	2	in	in	ADP
fueconorg-328	161	3	the	the	DET
fueconorg-328	161	4	third	third	ADJ
fueconorg-328	161	5	zone	zone	NOUN
fueconorg-328	161	6	,	,	PUNCT
fueconorg-328	161	7	ranging	range	VERB
fueconorg-328	161	8	from	from	ADP
fueconorg-328	161	9	30	30	NUM
fueconorg-328	161	10	to	to	PART
fueconorg-328	161	11	50	50	NUM
fueconorg-328	161	12	mil	mil	NOUN
fueconorg-328	161	13	.	.	PUNCT
fueconorg-328	161	14	dinars	dinar	NOUN
fueconorg-328	161	15	,	,	PUNCT
fueconorg-328	161	16	tax	tax	NOUN
fueconorg-328	161	17	rate	rate	NOUN
fueconorg-328	161	18	after	after	SCONJ
fueconorg-328	161	19	the	the	DET
fueconorg-328	161	20	legislative	legislative	ADJ
fueconorg-328	161	21	changes	change	NOUN
fueconorg-328	161	22	becomes	become	VERB
fueconorg-328	161	23	greater	great	ADJ
fueconorg-328	161	24	than	than	ADP
fueconorg-328	161	25	the	the	DET
fueconorg-328	161	26	tax	tax	NOUN
fueconorg-328	161	27	rate	rate	NOUN
fueconorg-328	161	28	before	before	ADP
fueconorg-328	161	29	the	the	DET
fueconorg-328	161	30	changes	change	NOUN
fueconorg-328	161	31	,	,	PUNCT
fueconorg-328	161	32	and	and	CCONJ
fueconorg-328	161	33	the	the	DET
fueconorg-328	161	34	difference	difference	NOUN
fueconorg-328	161	35	rises	rise	VERB
fueconorg-328	161	36	with	with	ADP
fueconorg-328	161	37	the	the	DET
fueconorg-328	161	38	increase	increase	NOUN
fueconorg-328	161	39	in	in	ADP
fueconorg-328	161	40	real	real	ADJ
fueconorg-328	161	41	estate	estate	NOUN
fueconorg-328	161	42	value	value	NOUN
fueconorg-328	161	43	.	.	PUNCT
fueconorg-328	162	1	as	as	SCONJ
fueconorg-328	162	2	it	it	PRON
fueconorg-328	162	3	will	will	AUX
fueconorg-328	162	4	be	be	AUX
fueconorg-328	162	5	shown	show	VERB
fueconorg-328	162	6	later	later	ADV
fueconorg-328	162	7	,	,	PUNCT
fueconorg-328	162	8	the	the	DET
fueconorg-328	162	9	main	main	ADJ
fueconorg-328	162	10	factor	factor	NOUN
fueconorg-328	162	11	influencing	influence	VERB
fueconorg-328	162	12	this	this	DET
fueconorg-328	162	13	behaviour	behaviour	NOUN
fueconorg-328	162	14	of	of	ADP
fueconorg-328	162	15	tax	tax	NOUN
fueconorg-328	162	16	liability	liability	NOUN
fueconorg-328	162	17	and	and	CCONJ
fueconorg-328	162	18	indicator	indicator	NOUN
fueconorg-328	162	19	t1	t1	NOUN
fueconorg-328	162	20	is	be	AUX
fueconorg-328	162	21	tax	tax	NOUN
fueconorg-328	162	22	credit	credit	NOUN
fueconorg-328	162	23	.	.	PUNCT
fueconorg-328	163	1	a	a	DET
fueconorg-328	163	2	:	:	PUNCT
fueconorg-328	163	3	tax	tax	NOUN
fueconorg-328	163	4	liability	liability	NOUN
fueconorg-328	163	5	b	b	PROPN
fueconorg-328	163	6	:	:	PUNCT
fueconorg-328	163	7	tax	tax	NOUN
fueconorg-328	163	8	rate	rate	NOUN
fueconorg-328	163	9	t1	t1	NOUN
fueconorg-328	163	10	c	c	NOUN
fueconorg-328	163	11	:	:	PUNCT
fueconorg-328	163	12	tax	tax	NOUN
fueconorg-328	163	13	rate	rate	NOUN
fueconorg-328	163	14	t2	t2	PROPN
fueconorg-328	164	1	d	d	NOUN
fueconorg-328	164	2	:	:	PUNCT
fueconorg-328	164	3	indicator	indicator	PROPN
fueconorg-328	164	4	υ1	υ1	PROPN
fueconorg-328	164	5	e	e	PROPN
fueconorg-328	164	6	:	:	PUNCT
fueconorg-328	164	7	indicator	indicator	NOUN
fueconorg-328	164	8	υ2	υ2	PROPN
fueconorg-328	164	9	fig	fig	PROPN
fueconorg-328	164	10	.	.	PUNCT
fueconorg-328	165	1	1	1	NUM
fueconorg-328	165	2	the	the	DET
fueconorg-328	165	3	amount	amount	NOUN
fueconorg-328	165	4	of	of	ADP
fueconorg-328	165	5	tax	tax	NOUN
fueconorg-328	165	6	liability	liability	NOUN
fueconorg-328	165	7	,	,	PUNCT
fueconorg-328	165	8	tax	tax	NOUN
fueconorg-328	165	9	rate	rate	NOUN
fueconorg-328	165	10	t1	t1	NOUN
fueconorg-328	165	11	,	,	PUNCT
fueconorg-328	165	12	tax	tax	NOUN
fueconorg-328	165	13	rate	rate	NOUN
fueconorg-328	165	14	t2	t2	NOUN
fueconorg-328	165	15	and	and	CCONJ
fueconorg-328	165	16	indicators	indicator	NOUN
fueconorg-328	165	17	of	of	ADP
fueconorg-328	165	18	local	local	ADJ
fueconorg-328	165	19	progressivity	progressivity	NOUN
fueconorg-328	165	20	υ1	υ1	PROPN
fueconorg-328	165	21	and	and	CCONJ
fueconorg-328	165	22	υ2	υ2	NOUN
fueconorg-328	165	23	,	,	PUNCT
fueconorg-328	165	24	before	before	ADP
fueconorg-328	165	25	and	and	CCONJ
fueconorg-328	165	26	after	after	ADP
fueconorg-328	165	27	the	the	DET
fueconorg-328	165	28	legislative	legislative	ADJ
fueconorg-328	165	29	changes	change	VERB
fueconorg-328	165	30	0.0	0.0	NUM
fueconorg-328	165	31	10000.0	10000.0	NUM
fueconorg-328	165	32	20000.0	20000.0	NUM
fueconorg-328	165	33	30000.0	30000.0	NUM
fueconorg-328	165	34	40000.0	40000.0	NUM
fueconorg-328	165	35	50000.0	50000.0	NUM
fueconorg-328	165	36	60000.0	60000.0	NUM
fueconorg-328	165	37	70000.0	70000.0	NUM
fueconorg-328	165	38	80000.0	80000.0	NUM
fueconorg-328	165	39	90000.0	90000.0	NUM
fueconorg-328	165	40	2500000.0	2500000.0	NUM
fueconorg-328	165	41	7500000.0	7500000.0	NUM
fueconorg-328	165	42	12500000.0	12500000.0	NUM
fueconorg-328	165	43	17500000.0	17500000.0	NUM
fueconorg-328	165	44	22500000.0	22500000.0	NUM
fueconorg-328	165	45	27500000.0	27500000.0	NUM
fueconorg-328	165	46	32500000.0	32500000.0	NUM
fueconorg-328	165	47	37500000.0	37500000.0	NUM
fueconorg-328	165	48	42500000.0	42500000.0	NUM
fueconorg-328	165	49	47500000.0	47500000.0	NUM
fueconorg-328	165	50	before	before	ADP
fueconorg-328	165	51	changes	change	NOUN
fueconorg-328	165	52	after	after	ADP
fueconorg-328	165	53	changes	change	NOUN
fueconorg-328	165	54	0.000	0.000	NUM
fueconorg-328	165	55	0.050	0.050	NUM
fueconorg-328	165	56	0.100	0.100	NUM
fueconorg-328	165	57	0.150	0.150	NUM
fueconorg-328	165	58	0.200	0.200	NUM
fueconorg-328	165	59	0.250	0.250	NUM
fueconorg-328	165	60	0.300	0.300	NUM
fueconorg-328	165	61	0.350	0.350	NUM
fueconorg-328	165	62	0.400	0.400	NUM
fueconorg-328	165	63	25	25	NUM
fueconorg-328	165	64	00	00	NUM
fueconorg-328	165	65	00	00	NUM
fueconorg-328	165	66	0	0	NUM
fueconorg-328	165	67	.	.	NOUN
fueconorg-328	165	68	0	0	NUM
fueconorg-328	165	69	10	10	NUM
fueconorg-328	165	70	00	00	NUM
fueconorg-328	165	71	00	00	NUM
fueconorg-328	165	72	00	00	NUM
fueconorg-328	166	1	.0	.0	NUM
fueconorg-328	166	2	17	17	NUM
fueconorg-328	166	3	50	50	NUM
fueconorg-328	166	4	00	00	NUM
fueconorg-328	166	5	00	00	NUM
fueconorg-328	166	6	.0	.0	NUM
fueconorg-328	167	1	25	25	NUM
fueconorg-328	167	2	00	00	NUM
fueconorg-328	167	3	00	00	NUM
fueconorg-328	167	4	00	00	NUM
fueconorg-328	168	1	.0	.0	NUM
fueconorg-328	168	2	32	32	NUM
fueconorg-328	168	3	50	50	NUM
fueconorg-328	168	4	00	00	NUM
fueconorg-328	168	5	00	00	NUM
fueconorg-328	168	6	.0	.0	NUM
fueconorg-328	169	1	40	40	NUM
fueconorg-328	169	2	00	00	NUM
fueconorg-328	169	3	00	00	NUM
fueconorg-328	169	4	00	00	NUM
fueconorg-328	170	1	.0	.0	NUM
fueconorg-328	171	1	47	47	NUM
fueconorg-328	171	2	50	50	NUM
fueconorg-328	171	3	00	00	NUM
fueconorg-328	171	4	00	00	NUM
fueconorg-328	171	5	.0	.0	NUM
fueconorg-328	171	6	before	before	ADP
fueconorg-328	171	7	changes	change	NOUN
fueconorg-328	171	8	after	after	ADP
fueconorg-328	171	9	changes	change	NOUN
fueconorg-328	171	10	0.000	0.000	NUM
fueconorg-328	171	11	0.050	0.050	NUM
fueconorg-328	171	12	0.100	0.100	NUM
fueconorg-328	171	13	0.150	0.150	NUM
fueconorg-328	171	14	0.200	0.200	NUM
fueconorg-328	171	15	0.250	0.250	NUM
fueconorg-328	171	16	0.300	0.300	NUM
fueconorg-328	171	17	0.350	0.350	NUM
fueconorg-328	171	18	0.400	0.400	NUM
fueconorg-328	171	19	0.450	0.450	NUM
fueconorg-328	171	20	25	25	NUM
fueconorg-328	171	21	00	00	NUM
fueconorg-328	171	22	00	00	NUM
fueconorg-328	171	23	0	0	NUM
fueconorg-328	171	24	.	.	NOUN
fueconorg-328	171	25	0	0	NUM
fueconorg-328	172	1	10	10	NUM
fueconorg-328	172	2	00	00	NUM
fueconorg-328	172	3	00	00	NUM
fueconorg-328	172	4	00	00	NUM
fueconorg-328	173	1	.0	.0	NUM
fueconorg-328	173	2	17	17	NUM
fueconorg-328	173	3	50	50	NUM
fueconorg-328	173	4	00	00	NUM
fueconorg-328	173	5	00	00	NUM
fueconorg-328	173	6	.0	.0	NUM
fueconorg-328	174	1	25	25	NUM
fueconorg-328	174	2	00	00	NUM
fueconorg-328	174	3	00	00	NUM
fueconorg-328	174	4	00	00	NUM
fueconorg-328	175	1	.0	.0	NUM
fueconorg-328	175	2	32	32	NUM
fueconorg-328	175	3	50	50	NUM
fueconorg-328	175	4	00	00	NUM
fueconorg-328	175	5	00	00	NUM
fueconorg-328	175	6	.0	.0	NUM
fueconorg-328	176	1	40	40	NUM
fueconorg-328	176	2	00	00	NUM
fueconorg-328	176	3	00	00	NUM
fueconorg-328	176	4	00	00	NUM
fueconorg-328	177	1	.0	.0	NUM
fueconorg-328	178	1	47	47	NUM
fueconorg-328	178	2	50	50	NUM
fueconorg-328	178	3	00	00	NUM
fueconorg-328	178	4	00	00	NUM
fueconorg-328	178	5	.0	.0	NUM
fueconorg-328	178	6	before	before	ADP
fueconorg-328	178	7	changes	change	NOUN
fueconorg-328	178	8	after	after	ADP
fueconorg-328	178	9	changes	change	NOUN
fueconorg-328	178	10	0	0	NUM
fueconorg-328	178	11	0.5	0.5	NUM
fueconorg-328	178	12	1	1	NUM
fueconorg-328	178	13	1.5	1.5	NUM
fueconorg-328	178	14	2	2	NUM
fueconorg-328	178	15	2.5	2.5	NUM
fueconorg-328	178	16	3	3	NUM
fueconorg-328	178	17	3.5	3.5	NUM
fueconorg-328	178	18	4	4	NUM
fueconorg-328	178	19	25	25	NUM
fueconorg-328	178	20	00	00	NUM
fueconorg-328	178	21	00	00	NUM
fueconorg-328	178	22	0	0	NUM
fueconorg-328	178	23	.	.	NOUN
fueconorg-328	178	24	0	0	NUM
fueconorg-328	179	1	50	50	NUM
fueconorg-328	179	2	00	00	NUM
fueconorg-328	179	3	00	00	NUM
fueconorg-328	179	4	0	0	NUM
fueconorg-328	179	5	.	.	NOUN
fueconorg-328	179	6	0	0	NUM
fueconorg-328	180	1	75	75	NUM
fueconorg-328	180	2	00	00	NUM
fueconorg-328	180	3	00	00	NUM
fueconorg-328	180	4	0	0	NUM
fueconorg-328	180	5	.	.	NOUN
fueconorg-328	180	6	0	0	NUM
fueconorg-328	181	1	10	10	NUM
fueconorg-328	181	2	00	00	NUM
fueconorg-328	181	3	00	00	NUM
fueconorg-328	181	4	00	00	NUM
fueconorg-328	182	1	.0	.0	NUM
fueconorg-328	182	2	12	12	NUM
fueconorg-328	182	3	50	50	NUM
fueconorg-328	182	4	00	00	NUM
fueconorg-328	182	5	00	00	NUM
fueconorg-328	183	1	.0	.0	NUM
fueconorg-328	183	2	15	15	NUM
fueconorg-328	183	3	00	00	NUM
fueconorg-328	183	4	00	00	NUM
fueconorg-328	183	5	00	00	NUM
fueconorg-328	184	1	.0	.0	NUM
fueconorg-328	184	2	17	17	NUM
fueconorg-328	184	3	50	50	NUM
fueconorg-328	184	4	00	00	NUM
fueconorg-328	184	5	00	00	NUM
fueconorg-328	184	6	.0	.0	NUM
fueconorg-328	184	7	20	20	NUM
fueconorg-328	184	8	00	00	NUM
fueconorg-328	184	9	00	00	NUM
fueconorg-328	184	10	00	00	NUM
fueconorg-328	185	1	.0	.0	NUM
fueconorg-328	185	2	22	22	NUM
fueconorg-328	185	3	50	50	NUM
fueconorg-328	185	4	00	00	NUM
fueconorg-328	185	5	00	00	NUM
fueconorg-328	186	1	.0	.0	NUM
fueconorg-328	186	2	25	25	NUM
fueconorg-328	186	3	00	00	NUM
fueconorg-328	186	4	00	00	NUM
fueconorg-328	186	5	00	00	NUM
fueconorg-328	187	1	.0	.0	NUM
fueconorg-328	187	2	27	27	NUM
fueconorg-328	187	3	50	50	NUM
fueconorg-328	187	4	00	00	NUM
fueconorg-328	187	5	00	00	NUM
fueconorg-328	188	1	.0	.0	NUM
fueconorg-328	188	2	30	30	NUM
fueconorg-328	188	3	00	00	NUM
fueconorg-328	188	4	00	00	NUM
fueconorg-328	188	5	00	00	NUM
fueconorg-328	189	1	.0	.0	NUM
fueconorg-328	189	2	32	32	NUM
fueconorg-328	189	3	50	50	NUM
fueconorg-328	189	4	00	00	NUM
fueconorg-328	189	5	00	00	NUM
fueconorg-328	190	1	.0	.0	NUM
fueconorg-328	190	2	35	35	NUM
fueconorg-328	190	3	00	00	NUM
fueconorg-328	190	4	00	00	NUM
fueconorg-328	190	5	00	00	NUM
fueconorg-328	191	1	.0	.0	NUM
fueconorg-328	191	2	37	37	NUM
fueconorg-328	191	3	50	50	NUM
fueconorg-328	191	4	00	00	NUM
fueconorg-328	191	5	00	00	NUM
fueconorg-328	192	1	.0	.0	NUM
fueconorg-328	192	2	40	40	NUM
fueconorg-328	192	3	00	00	NUM
fueconorg-328	192	4	00	00	NUM
fueconorg-328	192	5	00	00	NUM
fueconorg-328	193	1	.0	.0	NUM
fueconorg-328	194	1	42	42	NUM
fueconorg-328	194	2	50	50	NUM
fueconorg-328	194	3	00	00	NUM
fueconorg-328	194	4	00	00	NUM
fueconorg-328	194	5	.0	.0	NUM
fueconorg-328	195	1	45	45	NUM
fueconorg-328	195	2	00	00	NUM
fueconorg-328	195	3	00	00	NUM
fueconorg-328	195	4	00	00	NUM
fueconorg-328	196	1	.0	.0	NUM
fueconorg-328	197	1	47	47	NUM
fueconorg-328	197	2	50	50	NUM
fueconorg-328	197	3	00	00	NUM
fueconorg-328	197	4	00	00	NUM
fueconorg-328	197	5	.0	.0	NUM
fueconorg-328	197	6	before	before	ADP
fueconorg-328	197	7	changes	change	NOUN
fueconorg-328	197	8	after	after	ADP
fueconorg-328	197	9	changes	change	NOUN
fueconorg-328	197	10	0.99700	0.99700	NUM
fueconorg-328	197	11	0.99750	0.99750	NUM
fueconorg-328	197	12	0.99800	0.99800	NUM
fueconorg-328	197	13	0.99850	0.99850	NUM
fueconorg-328	197	14	0.99900	0.99900	NUM
fueconorg-328	197	15	0.99950	0.99950	NUM
fueconorg-328	197	16	1.00000	1.00000	NUM
fueconorg-328	197	17	1.00050	1.00050	NUM
fueconorg-328	197	18	250000	250000	NUM
fueconorg-328	197	19	0.0	0.0	NUM
fueconorg-328	197	20	750000	750000	NUM
fueconorg-328	197	21	0.0	0.0	NUM
fueconorg-328	197	22	125000	125000	NUM
fueconorg-328	197	23	00.0	00.0	NUM
fueconorg-328	197	24	175000	175000	NUM
fueconorg-328	197	25	00.0	00.0	NUM
fueconorg-328	197	26	225000	225000	NUM
fueconorg-328	197	27	00.0	00.0	NUM
fueconorg-328	197	28	275000	275000	NUM
fueconorg-328	197	29	00.0	00.0	NUM
fueconorg-328	197	30	325000	325000	NUM
fueconorg-328	197	31	00.0	00.0	NUM
fueconorg-328	197	32	375000	375000	NUM
fueconorg-328	197	33	00.0	00.0	NUM
fueconorg-328	197	34	425000	425000	NUM
fueconorg-328	197	35	00.0	00.0	NUM
fueconorg-328	197	36	475000	475000	NUM
fueconorg-328	197	37	00.0	00.0	NUM
fueconorg-328	197	38	before	before	ADP
fueconorg-328	197	39	changes	change	NOUN
fueconorg-328	197	40	after	after	ADP
fueconorg-328	197	41	changes	change	NOUN
fueconorg-328	197	42	property	property	NOUN
fueconorg-328	197	43	tax	tax	NOUN
fueconorg-328	197	44	burden	burden	NOUN
fueconorg-328	197	45	and	and	CCONJ
fueconorg-328	197	46	progressivity	progressivity	NOUN
fueconorg-328	197	47	in	in	ADP
fueconorg-328	197	48	the	the	DET
fueconorg-328	197	49	case	case	NOUN
fueconorg-328	197	50	of	of	ADP
fueconorg-328	197	51	serbia	serbia	PROPN
fueconorg-328	197	52			PUNCT
fueconorg-328	197	53	69	69	NUM
fueconorg-328	197	54	unlike	unlike	ADP
fueconorg-328	197	55	t1	t1	PROPN
fueconorg-328	197	56	,	,	PUNCT
fueconorg-328	197	57	indicator	indicator	NOUN
fueconorg-328	197	58	t2	t2	NOUN
fueconorg-328	197	59	displays	display	VERB
fueconorg-328	197	60	continuous	continuous	ADJ
fueconorg-328	197	61	increase	increase	NOUN
fueconorg-328	197	62	compared	compare	VERB
fueconorg-328	197	63	to	to	ADP
fueconorg-328	197	64	the	the	DET
fueconorg-328	197	65	values	value	NOUN
fueconorg-328	197	66	after	after	ADP
fueconorg-328	197	67	the	the	DET
fueconorg-328	197	68	legislative	legislative	ADJ
fueconorg-328	197	69	changes	change	NOUN
fueconorg-328	197	70	.	.	PUNCT
fueconorg-328	198	1	this	this	PRON
fueconorg-328	198	2	can	can	AUX
fueconorg-328	198	3	be	be	AUX
fueconorg-328	198	4	explained	explain	VERB
fueconorg-328	198	5	by	by	ADP
fueconorg-328	198	6	the	the	DET
fueconorg-328	198	7	fact	fact	NOUN
fueconorg-328	198	8	that	that	SCONJ
fueconorg-328	198	9	t2	t2	NOUN
fueconorg-328	198	10	is	be	AUX
fueconorg-328	198	11	the	the	DET
fueconorg-328	198	12	ratio	ratio	NOUN
fueconorg-328	198	13	of	of	ADP
fueconorg-328	198	14	tax	tax	NOUN
fueconorg-328	198	15	liability	liability	NOUN
fueconorg-328	198	16	before	before	ADP
fueconorg-328	198	17	applying	apply	VERB
fueconorg-328	198	18	tax	tax	NOUN
fueconorg-328	198	19	credit	credit	NOUN
fueconorg-328	198	20	,	,	PUNCT
fueconorg-328	198	21	so	so	CCONJ
fueconorg-328	198	22	tax	tax	NOUN
fueconorg-328	198	23	credit	credit	NOUN
fueconorg-328	198	24	change	change	NOUN
fueconorg-328	198	25	does	do	AUX
fueconorg-328	198	26	not	not	PART
fueconorg-328	198	27	affect	affect	VERB
fueconorg-328	198	28	the	the	DET
fueconorg-328	198	29	t2	t2	NOUN
fueconorg-328	198	30	value	value	NOUN
fueconorg-328	198	31	(	(	PUNCT
fueconorg-328	198	32	figure	figure	NOUN
fueconorg-328	198	33	1c	1c	NOUN
fueconorg-328	198	34	)	)	PUNCT
fueconorg-328	198	35	.	.	PUNCT
fueconorg-328	199	1	local	local	ADJ
fueconorg-328	199	2	progressivity	progressivity	NOUN
fueconorg-328	199	3	of	of	ADP
fueconorg-328	199	4	the	the	DET
fueconorg-328	199	5	tax	tax	NOUN
fueconorg-328	199	6	liability	liability	NOUN
fueconorg-328	199	7	is	be	AUX
fueconorg-328	199	8	higher	high	ADJ
fueconorg-328	199	9	after	after	ADP
fueconorg-328	199	10	legislative	legislative	ADJ
fueconorg-328	199	11	changes	change	NOUN
fueconorg-328	199	12	in	in	ADP
fueconorg-328	199	13	the	the	DET
fueconorg-328	199	14	real	real	ADJ
fueconorg-328	199	15	estate	estate	NOUN
fueconorg-328	199	16	value	value	NOUN
fueconorg-328	199	17	range	range	NOUN
fueconorg-328	199	18	from	from	ADP
fueconorg-328	199	19	22.5	22.5	NUM
fueconorg-328	199	20	to	to	PART
fueconorg-328	199	21	50	50	NUM
fueconorg-328	199	22	million	million	NUM
fueconorg-328	199	23	dinars	dinar	NOUN
fueconorg-328	199	24	(	(	PUNCT
fueconorg-328	199	25	figure	figure	NOUN
fueconorg-328	199	26	1d	1d	NUM
fueconorg-328	199	27	)	)	PUNCT
fueconorg-328	199	28	.	.	PUNCT
fueconorg-328	200	1	however	however	ADV
fueconorg-328	200	2	,	,	PUNCT
fueconorg-328	200	3	this	this	DET
fueconorg-328	200	4	indicator	indicator	NOUN
fueconorg-328	200	5	shows	show	VERB
fueconorg-328	200	6	that	that	SCONJ
fueconorg-328	200	7	progressivity	progressivity	NOUN
fueconorg-328	200	8	rises	rise	VERB
fueconorg-328	200	9	for	for	ADP
fueconorg-328	200	10	the	the	DET
fueconorg-328	200	11	real	real	ADJ
fueconorg-328	200	12	estate	estate	NOUN
fueconorg-328	200	13	values	value	NOUN
fueconorg-328	200	14	ranging	range	VERB
fueconorg-328	200	15	from	from	ADP
fueconorg-328	200	16	22.5	22.5	NUM
fueconorg-328	200	17	to	to	PART
fueconorg-328	200	18	35	35	NUM
fueconorg-328	200	19	million	million	NUM
fueconorg-328	200	20	dinars	dinar	NOUN
fueconorg-328	200	21	,	,	PUNCT
fueconorg-328	200	22	while	while	SCONJ
fueconorg-328	200	23	the	the	DET
fueconorg-328	200	24	progressivity	progressivity	NOUN
fueconorg-328	200	25	before	before	ADV
fueconorg-328	200	26	and	and	CCONJ
fueconorg-328	200	27	after	after	ADP
fueconorg-328	200	28	tax	tax	NOUN
fueconorg-328	200	29	changes	change	NOUN
fueconorg-328	200	30	are	be	AUX
fueconorg-328	200	31	very	very	ADV
fueconorg-328	200	32	close	close	ADJ
fueconorg-328	200	33	for	for	ADP
fueconorg-328	200	34	values	value	NOUN
fueconorg-328	200	35	ranging	range	VERB
fueconorg-328	200	36	from	from	ADP
fueconorg-328	200	37	37.5	37.5	NUM
fueconorg-328	200	38	to	to	ADP
fueconorg-328	200	39	50	50	NUM
fueconorg-328	200	40	million	million	NUM
fueconorg-328	200	41	dinars	dinar	NOUN
fueconorg-328	200	42	.	.	PUNCT
fueconorg-328	201	1	this	this	DET
fueconorg-328	201	2	trend	trend	NOUN
fueconorg-328	201	3	is	be	AUX
fueconorg-328	201	4	confirmed	confirm	VERB
fueconorg-328	201	5	by	by	ADP
fueconorg-328	201	6	the	the	DET
fueconorg-328	201	7	indicator	indicator	NOUN
fueconorg-328	201	8	of	of	ADP
fueconorg-328	201	9	the	the	DET
fueconorg-328	201	10	residual	residual	ADJ
fueconorg-328	201	11	progressivity	progressivity	NOUN
fueconorg-328	201	12	(	(	PUNCT
fueconorg-328	201	13	figure	figure	NOUN
fueconorg-328	201	14	1e	1e	PROPN
fueconorg-328	201	15	)	)	PUNCT
fueconorg-328	201	16	,	,	PUNCT
fueconorg-328	201	17	whose	whose	DET
fueconorg-328	201	18	value	value	NOUN
fueconorg-328	201	19	after	after	ADP
fueconorg-328	201	20	legislative	legislative	ADJ
fueconorg-328	201	21	changes	change	NOUN
fueconorg-328	201	22	is	be	AUX
fueconorg-328	201	23	continuously	continuously	ADV
fueconorg-328	201	24	lower	low	ADJ
fueconorg-328	201	25	than	than	ADP
fueconorg-328	201	26	the	the	DET
fueconorg-328	201	27	value	value	NOUN
fueconorg-328	201	28	before	before	ADP
fueconorg-328	201	29	the	the	DET
fueconorg-328	201	30	legislative	legislative	ADJ
fueconorg-328	201	31	changes	change	NOUN
fueconorg-328	201	32	for	for	ADP
fueconorg-328	201	33	the	the	DET
fueconorg-328	201	34	real	real	ADJ
fueconorg-328	201	35	estate	estate	NOUN
fueconorg-328	201	36	values	value	NOUN
fueconorg-328	201	37	in	in	ADP
fueconorg-328	201	38	the	the	DET
fueconorg-328	201	39	22.550	22.550	NUM
fueconorg-328	201	40	million	million	NUM
fueconorg-328	201	41	dinars	dinar	NOUN
fueconorg-328	201	42	range	range	NOUN
fueconorg-328	201	43	.	.	PUNCT
fueconorg-328	202	1	having	having	AUX
fueconorg-328	202	2	established	establish	VERB
fueconorg-328	202	3	the	the	DET
fueconorg-328	202	4	above	above	ADJ
fueconorg-328	202	5	mentioned	mention	VERB
fueconorg-328	202	6	indicators	indicator	NOUN
fueconorg-328	202	7	,	,	PUNCT
fueconorg-328	202	8	the	the	DET
fueconorg-328	202	9	remainder	remainder	NOUN
fueconorg-328	202	10	of	of	ADP
fueconorg-328	202	11	the	the	DET
fueconorg-328	202	12	paper	paper	NOUN
fueconorg-328	202	13	deals	deal	NOUN
fueconorg-328	202	14	with	with	ADP
fueconorg-328	202	15	the	the	DET
fueconorg-328	202	16	question	question	NOUN
fueconorg-328	202	17	which	which	PRON
fueconorg-328	202	18	of	of	ADP
fueconorg-328	202	19	the	the	DET
fueconorg-328	202	20	taxation	taxation	NOUN
fueconorg-328	202	21	elements	element	NOUN
fueconorg-328	202	22	that	that	PRON
fueconorg-328	202	23	were	be	AUX
fueconorg-328	202	24	subject	subject	ADJ
fueconorg-328	202	25	to	to	ADP
fueconorg-328	202	26	legislative	legislative	ADJ
fueconorg-328	202	27	changes	change	NOUN
fueconorg-328	202	28	contribute	contribute	VERB
fueconorg-328	202	29	to	to	PART
fueconorg-328	202	30	increase	increase	VERB
fueconorg-328	202	31	in	in	ADP
fueconorg-328	202	32	the	the	DET
fueconorg-328	202	33	tax	tax	NOUN
fueconorg-328	202	34	burden	burden	NOUN
fueconorg-328	202	35	and/or	and/or	CCONJ
fueconorg-328	202	36	progressivity	progressivity	NOUN
fueconorg-328	202	37	,	,	PUNCT
fueconorg-328	202	38	and	and	CCONJ
fueconorg-328	202	39	which	which	PRON
fueconorg-328	202	40	are	be	AUX
fueconorg-328	202	41	acting	act	VERB
fueconorg-328	202	42	in	in	ADP
fueconorg-328	202	43	the	the	DET
fueconorg-328	202	44	opposite	opposite	ADJ
fueconorg-328	202	45	direction	direction	NOUN
fueconorg-328	202	46	.	.	PUNCT
fueconorg-328	203	1	the	the	DET
fueconorg-328	203	2	elements	element	NOUN
fueconorg-328	203	3	which	which	PRON
fueconorg-328	203	4	were	be	AUX
fueconorg-328	203	5	altered	alter	VERB
fueconorg-328	203	6	are	be	AUX
fueconorg-328	203	7	the	the	DET
fueconorg-328	203	8	amount	amount	NOUN
fueconorg-328	203	9	of	of	ADP
fueconorg-328	203	10	depreciation	depreciation	NOUN
fueconorg-328	203	11	,	,	PUNCT
fueconorg-328	203	12	tax	tax	NOUN
fueconorg-328	203	13	rates	rate	NOUN
fueconorg-328	203	14	,	,	PUNCT
fueconorg-328	203	15	tax	tax	NOUN
fueconorg-328	203	16	brackets	bracket	NOUN
fueconorg-328	203	17	and	and	CCONJ
fueconorg-328	203	18	the	the	DET
fueconorg-328	203	19	tax	tax	NOUN
fueconorg-328	203	20	credit	credit	NOUN
fueconorg-328	203	21	.	.	PUNCT
fueconorg-328	204	1	to	to	PART
fueconorg-328	204	2	determine	determine	VERB
fueconorg-328	204	3	which	which	DET
fueconorg-328	204	4	elements	element	NOUN
fueconorg-328	204	5	have	have	AUX
fueconorg-328	204	6	increased	increase	VERB
fueconorg-328	204	7	the	the	DET
fueconorg-328	204	8	tax	tax	NOUN
fueconorg-328	204	9	burden	burden	NOUN
fueconorg-328	204	10	and	and	CCONJ
fueconorg-328	204	11	progressivity	progressivity	NOUN
fueconorg-328	204	12	,	,	PUNCT
fueconorg-328	204	13	it	it	PRON
fueconorg-328	204	14	is	be	AUX
fueconorg-328	204	15	necessary	necessary	ADJ
fueconorg-328	204	16	to	to	PART
fueconorg-328	204	17	recalculate	recalculate	VERB
fueconorg-328	204	18	the	the	DET
fueconorg-328	204	19	previously	previously	ADV
fueconorg-328	204	20	observed	observe	VERB
fueconorg-328	204	21	indicators	indicator	NOUN
fueconorg-328	204	22	,	,	PUNCT
fueconorg-328	204	23	but	but	CCONJ
fueconorg-328	204	24	in	in	ADP
fueconorg-328	204	25	a	a	DET
fueconorg-328	204	26	way	way	NOUN
fueconorg-328	204	27	that	that	SCONJ
fueconorg-328	204	28	only	only	ADV
fueconorg-328	204	29	one	one	NUM
fueconorg-328	204	30	of	of	ADP
fueconorg-328	204	31	the	the	DET
fueconorg-328	204	32	elements	element	NOUN
fueconorg-328	204	33	changes	change	NOUN
fueconorg-328	204	34	,	,	PUNCT
fueconorg-328	204	35	while	while	SCONJ
fueconorg-328	204	36	keeping	keep	VERB
fueconorg-328	204	37	the	the	DET
fueconorg-328	204	38	other	other	ADJ
fueconorg-328	204	39	elements	element	NOUN
fueconorg-328	204	40	unchanged	unchanged	ADJ
fueconorg-328	204	41	(	(	PUNCT
fueconorg-328	204	42	ceteris	ceteris	NOUN
fueconorg-328	204	43	paribus	paribus	NOUN
fueconorg-328	204	44	)	)	PUNCT
fueconorg-328	204	45	.	.	PUNCT
fueconorg-328	205	1	in	in	ADP
fueconorg-328	205	2	this	this	DET
fueconorg-328	205	3	way	way	NOUN
fueconorg-328	205	4	,	,	PUNCT
fueconorg-328	205	5	only	only	ADV
fueconorg-328	205	6	the	the	DET
fueconorg-328	205	7	element	element	NOUN
fueconorg-328	205	8	that	that	PRON
fueconorg-328	205	9	is	be	AUX
fueconorg-328	205	10	modified	modify	VERB
fueconorg-328	205	11	affects	affect	VERB
fueconorg-328	205	12	the	the	DET
fueconorg-328	205	13	tax	tax	NOUN
fueconorg-328	205	14	burden	burden	NOUN
fueconorg-328	205	15	and	and	CCONJ
fueconorg-328	205	16	progressivity	progressivity	NOUN
fueconorg-328	205	17	,	,	PUNCT
fueconorg-328	205	18	so	so	CCONJ
fueconorg-328	205	19	the	the	DET
fueconorg-328	205	20	direction	direction	NOUN
fueconorg-328	205	21	of	of	ADP
fueconorg-328	205	22	its	its	PRON
fueconorg-328	205	23	isolated	isolated	ADJ
fueconorg-328	205	24	effect	effect	NOUN
fueconorg-328	205	25	can	can	AUX
fueconorg-328	205	26	be	be	AUX
fueconorg-328	205	27	observed	observe	VERB
fueconorg-328	205	28	.	.	PUNCT
fueconorg-328	206	1	this	this	DET
fueconorg-328	206	2	procedure	procedure	NOUN
fueconorg-328	206	3	is	be	AUX
fueconorg-328	206	4	implemented	implement	VERB
fueconorg-328	206	5	for	for	ADP
fueconorg-328	206	6	each	each	PRON
fueconorg-328	206	7	of	of	ADP
fueconorg-328	206	8	the	the	DET
fueconorg-328	206	9	elements	element	NOUN
fueconorg-328	206	10	.	.	PUNCT
fueconorg-328	207	1	3.1	3.1	NUM
fueconorg-328	207	2	.	.	PUNCT
fueconorg-328	208	1	the	the	DET
fueconorg-328	208	2	effects	effect	NOUN
fueconorg-328	208	3	of	of	ADP
fueconorg-328	208	4	tax	tax	NOUN
fueconorg-328	208	5	credit	credit	NOUN
fueconorg-328	208	6	change	change	NOUN
fueconorg-328	208	7	observing	observe	VERB
fueconorg-328	208	8	the	the	DET
fueconorg-328	208	9	isolated	isolated	ADJ
fueconorg-328	208	10	effect	effect	NOUN
fueconorg-328	208	11	of	of	ADP
fueconorg-328	208	12	change	change	NOUN
fueconorg-328	208	13	in	in	ADP
fueconorg-328	208	14	the	the	DET
fueconorg-328	208	15	tax	tax	NOUN
fueconorg-328	208	16	credit	credit	NOUN
fueconorg-328	208	17	,	,	PUNCT
fueconorg-328	208	18	we	we	PRON
fueconorg-328	208	19	can	can	AUX
fueconorg-328	208	20	notice	notice	VERB
fueconorg-328	208	21	that	that	SCONJ
fueconorg-328	208	22	it	it	PRON
fueconorg-328	208	23	is	be	AUX
fueconorg-328	208	24	a	a	DET
fueconorg-328	208	25	factor	factor	NOUN
fueconorg-328	208	26	that	that	PRON
fueconorg-328	208	27	dramatically	dramatically	ADV
fueconorg-328	208	28	increases	increase	VERB
fueconorg-328	208	29	the	the	DET
fueconorg-328	208	30	value	value	NOUN
fueconorg-328	208	31	of	of	ADP
fueconorg-328	208	32	the	the	DET
fueconorg-328	208	33	tax	tax	NOUN
fueconorg-328	208	34	rate	rate	NOUN
fueconorg-328	208	35	t1	t1	PROPN
fueconorg-328	208	36	,	,	PUNCT
fueconorg-328	208	37	especially	especially	ADV
fueconorg-328	208	38	at	at	ADP
fueconorg-328	208	39	higher	high	ADJ
fueconorg-328	208	40	real	real	ADJ
fueconorg-328	208	41	estate	estate	NOUN
fueconorg-328	208	42	values	value	NOUN
fueconorg-328	208	43	,	,	PUNCT
fueconorg-328	208	44	because	because	SCONJ
fueconorg-328	208	45	starting	start	VERB
fueconorg-328	208	46	from	from	ADP
fueconorg-328	208	47	real	real	ADJ
fueconorg-328	208	48	estate	estate	NOUN
fueconorg-328	208	49	value	value	NOUN
fueconorg-328	208	50	17.5	17.5	NUM
fueconorg-328	208	51	mil	mil	NOUN
fueconorg-328	208	52	.	.	PUNCT
fueconorg-328	209	1	dinars	dinar	NOUN
fueconorg-328	209	2	,	,	PUNCT
fueconorg-328	209	3	the	the	DET
fueconorg-328	209	4	tax	tax	NOUN
fueconorg-328	209	5	credit	credit	NOUN
fueconorg-328	209	6	"	"	PUNCT
fueconorg-328	209	7	freezes	freeze	NOUN
fueconorg-328	209	8	"	"	PUNCT
fueconorg-328	209	9	at	at	ADP
fueconorg-328	209	10	20,000	20,000	NUM
fueconorg-328	209	11	dinars	dinar	NOUN
fueconorg-328	209	12	,	,	PUNCT
fueconorg-328	209	13	and	and	CCONJ
fueconorg-328	209	14	just	just	ADV
fueconorg-328	209	15	after	after	ADP
fueconorg-328	209	16	this	this	DET
fueconorg-328	209	17	level	level	NOUN
fueconorg-328	209	18	there	there	PRON
fueconorg-328	209	19	is	be	VERB
fueconorg-328	209	20	a	a	DET
fueconorg-328	209	21	significant	significant	ADJ
fueconorg-328	209	22	increase	increase	NOUN
fueconorg-328	209	23	of	of	ADP
fueconorg-328	209	24	difference	difference	NOUN
fueconorg-328	209	25	between	between	ADP
fueconorg-328	209	26	the	the	DET
fueconorg-328	209	27	tax	tax	NOUN
fueconorg-328	209	28	rate	rate	NOUN
fueconorg-328	209	29	before	before	ADP
fueconorg-328	209	30	and	and	CCONJ
fueconorg-328	209	31	after	after	ADP
fueconorg-328	209	32	the	the	DET
fueconorg-328	209	33	legislative	legislative	ADJ
fueconorg-328	209	34	changes	change	NOUN
fueconorg-328	209	35	.	.	PUNCT
fueconorg-328	210	1	the	the	DET
fueconorg-328	210	2	tax	tax	NOUN
fueconorg-328	210	3	rate	rate	NOUN
fueconorg-328	210	4	t2	t2	NOUN
fueconorg-328	210	5	measures	measure	VERB
fueconorg-328	210	6	the	the	DET
fueconorg-328	210	7	ratio	ratio	NOUN
fueconorg-328	210	8	of	of	ADP
fueconorg-328	210	9	tax	tax	NOUN
fueconorg-328	210	10	liability	liability	NOUN
fueconorg-328	210	11	before	before	ADP
fueconorg-328	210	12	the	the	DET
fueconorg-328	210	13	tax	tax	NOUN
fueconorg-328	210	14	credit	credit	NOUN
fueconorg-328	210	15	and	and	CCONJ
fueconorg-328	210	16	the	the	DET
fueconorg-328	210	17	value	value	NOUN
fueconorg-328	210	18	of	of	ADP
fueconorg-328	210	19	the	the	DET
fueconorg-328	210	20	property	property	NOUN
fueconorg-328	210	21	,	,	PUNCT
fueconorg-328	210	22	and	and	CCONJ
fueconorg-328	210	23	since	since	SCONJ
fueconorg-328	210	24	it	it	PRON
fueconorg-328	210	25	is	be	AUX
fueconorg-328	210	26	not	not	PART
fueconorg-328	210	27	affected	affect	VERB
fueconorg-328	210	28	by	by	ADP
fueconorg-328	210	29	the	the	DET
fueconorg-328	210	30	value	value	NOUN
fueconorg-328	210	31	of	of	ADP
fueconorg-328	210	32	tax	tax	NOUN
fueconorg-328	210	33	credit	credit	NOUN
fueconorg-328	210	34	,	,	PUNCT
fueconorg-328	210	35	the	the	DET
fueconorg-328	210	36	tax	tax	NOUN
fueconorg-328	210	37	rate	rate	NOUN
fueconorg-328	210	38	before	before	ADP
fueconorg-328	210	39	and	and	CCONJ
fueconorg-328	210	40	after	after	SCONJ
fueconorg-328	210	41	the	the	DET
fueconorg-328	210	42	legislative	legislative	ADJ
fueconorg-328	210	43	changes	change	NOUN
fueconorg-328	210	44	remains	remain	VERB
fueconorg-328	210	45	the	the	DET
fueconorg-328	210	46	same	same	ADJ
fueconorg-328	210	47	.	.	PUNCT
fueconorg-328	211	1	we	we	PRON
fueconorg-328	211	2	conclude	conclude	VERB
fueconorg-328	211	3	that	that	SCONJ
fueconorg-328	211	4	the	the	DET
fueconorg-328	211	5	tax	tax	NOUN
fueconorg-328	211	6	credit	credit	NOUN
fueconorg-328	211	7	is	be	AUX
fueconorg-328	211	8	a	a	DET
fueconorg-328	211	9	factor	factor	NOUN
fueconorg-328	211	10	that	that	PRON
fueconorg-328	211	11	leads	lead	VERB
fueconorg-328	211	12	to	to	ADP
fueconorg-328	211	13	a	a	DET
fueconorg-328	211	14	significant	significant	ADJ
fueconorg-328	211	15	increase	increase	NOUN
fueconorg-328	211	16	in	in	ADP
fueconorg-328	211	17	the	the	DET
fueconorg-328	211	18	tax	tax	NOUN
fueconorg-328	211	19	burden	burden	NOUN
fueconorg-328	211	20	,	,	PUNCT
fueconorg-328	211	21	especially	especially	ADV
fueconorg-328	211	22	for	for	ADP
fueconorg-328	211	23	taxpayers	taxpayer	NOUN
fueconorg-328	211	24	with	with	ADP
fueconorg-328	211	25	valuable	valuable	ADJ
fueconorg-328	211	26	real	real	ADJ
fueconorg-328	211	27	estates	estate	NOUN
fueconorg-328	211	28	.	.	PUNCT
fueconorg-328	212	1	as	as	ADP
fueconorg-328	212	2	for	for	ADP
fueconorg-328	212	3	local	local	ADJ
fueconorg-328	212	4	progressivity	progressivity	NOUN
fueconorg-328	212	5	of	of	ADP
fueconorg-328	212	6	the	the	DET
fueconorg-328	212	7	tax	tax	NOUN
fueconorg-328	212	8	liability	liability	NOUN
fueconorg-328	212	9	,	,	PUNCT
fueconorg-328	212	10	for	for	ADP
fueconorg-328	212	11	the	the	DET
fueconorg-328	212	12	real	real	ADJ
fueconorg-328	212	13	estate	estate	NOUN
fueconorg-328	212	14	value	value	NOUN
fueconorg-328	212	15	up	up	ADP
fueconorg-328	212	16	to	to	PART
fueconorg-328	212	17	20.0	20.0	NUM
fueconorg-328	212	18	mil	mil	NOUN
fueconorg-328	212	19	.	.	PUNCT
fueconorg-328	213	1	dinars	dinar	NOUN
fueconorg-328	213	2	,	,	PUNCT
fueconorg-328	213	3	progressivity	progressivity	NOUN
fueconorg-328	213	4	before	before	ADV
fueconorg-328	213	5	and	and	CCONJ
fueconorg-328	213	6	after	after	ADP
fueconorg-328	213	7	legislative	legislative	ADJ
fueconorg-328	213	8	changes	change	NOUN
fueconorg-328	213	9	are	be	AUX
fueconorg-328	213	10	approximately	approximately	ADV
fueconorg-328	213	11	equal	equal	ADJ
fueconorg-328	213	12	.	.	PUNCT
fueconorg-328	214	1	for	for	ADP
fueconorg-328	214	2	higher	high	ADJ
fueconorg-328	214	3	real	real	ADJ
fueconorg-328	214	4	estate	estate	NOUN
fueconorg-328	214	5	values	value	NOUN
fueconorg-328	214	6	,	,	PUNCT
fueconorg-328	214	7	progressivity	progressivity	NOUN
fueconorg-328	214	8	after	after	SCONJ
fueconorg-328	214	9	the	the	DET
fueconorg-328	214	10	legislative	legislative	ADJ
fueconorg-328	214	11	changes	change	NOUN
fueconorg-328	214	12	is	be	AUX
fueconorg-328	214	13	constantly	constantly	ADV
fueconorg-328	214	14	higher	high	ADJ
fueconorg-328	214	15	than	than	ADP
fueconorg-328	214	16	the	the	DET
fueconorg-328	214	17	progressivity	progressivity	NOUN
fueconorg-328	214	18	before	before	ADP
fueconorg-328	214	19	the	the	DET
fueconorg-328	214	20	changes	change	NOUN
fueconorg-328	214	21	.	.	PUNCT
fueconorg-328	215	1	due	due	ADP
fueconorg-328	215	2	to	to	ADP
fueconorg-328	215	3	the	the	DET
fueconorg-328	215	4	occurrence	occurrence	NOUN
fueconorg-328	215	5	of	of	ADP
fueconorg-328	215	6	significant	significant	ADJ
fueconorg-328	215	7	differences	difference	NOUN
fueconorg-328	215	8	in	in	ADP
fueconorg-328	215	9	the	the	DET
fueconorg-328	215	10	amount	amount	NOUN
fueconorg-328	215	11	of	of	ADP
fueconorg-328	215	12	tax	tax	NOUN
fueconorg-328	215	13	credit	credit	NOUN
fueconorg-328	215	14	before	before	ADP
fueconorg-328	215	15	and	and	CCONJ
fueconorg-328	215	16	after	after	ADP
fueconorg-328	215	17	the	the	DET
fueconorg-328	215	18	legislative	legislative	ADJ
fueconorg-328	215	19	changes	change	NOUN
fueconorg-328	215	20	,	,	PUNCT
fueconorg-328	215	21	at	at	ADP
fueconorg-328	215	22	the	the	DET
fueconorg-328	215	23	level	level	NOUN
fueconorg-328	215	24	of	of	ADP
fueconorg-328	215	25	real	real	ADJ
fueconorg-328	215	26	estate	estate	NOUN
fueconorg-328	215	27	value	value	NOUN
fueconorg-328	215	28	of	of	ADP
fueconorg-328	215	29	22.5	22.5	NUM
fueconorg-328	215	30	million	million	NUM
fueconorg-328	215	31	dinars	dinar	NOUN
fueconorg-328	215	32	a	a	DET
fueconorg-328	215	33	swift	swift	ADJ
fueconorg-328	215	34	rise	rise	NOUN
fueconorg-328	215	35	of	of	ADP
fueconorg-328	215	36	υ1	υ1	PROPN
fueconorg-328	215	37	occurs	occur	VERB
fueconorg-328	215	38	,	,	PUNCT
fueconorg-328	215	39	which	which	PRON
fueconorg-328	215	40	at	at	ADP
fueconorg-328	215	41	that	that	DET
fueconorg-328	215	42	point	point	NOUN
fueconorg-328	215	43	reaches	reach	VERB
fueconorg-328	215	44	its	its	PRON
fueconorg-328	215	45	maximum	maximum	NOUN
fueconorg-328	215	46	.	.	PUNCT
fueconorg-328	216	1	indicator	indicator	NOUN
fueconorg-328	216	2	of	of	ADP
fueconorg-328	216	3	residual	residual	ADJ
fueconorg-328	216	4	progressivity	progressivity	NOUN
fueconorg-328	216	5	υ2	υ2	NOUN
fueconorg-328	216	6	tracks	track	VERB
fueconorg-328	216	7	changes	change	NOUN
fueconorg-328	216	8	of	of	ADP
fueconorg-328	216	9	the	the	DET
fueconorg-328	216	10	progressivity	progressivity	NOUN
fueconorg-328	216	11	of	of	ADP
fueconorg-328	216	12	tax	tax	NOUN
fueconorg-328	216	13	liability	liability	NOUN
fueconorg-328	216	14	,	,	PUNCT
fueconorg-328	216	15	because	because	SCONJ
fueconorg-328	216	16	its	its	PRON
fueconorg-328	216	17	values	value	NOUN
fueconorg-328	216	18	before	before	ADP
fueconorg-328	216	19	and	and	CCONJ
fueconorg-328	216	20	after	after	ADP
fueconorg-328	216	21	the	the	DET
fueconorg-328	216	22	legislative	legislative	ADJ
fueconorg-328	216	23	changes	change	VERB
fueconorg-328	216	24	up	up	ADP
fueconorg-328	216	25	to	to	ADP
fueconorg-328	216	26	the	the	DET
fueconorg-328	216	27	real	real	ADJ
fueconorg-328	216	28	estate	estate	NOUN
fueconorg-328	216	29	value	value	NOUN
fueconorg-328	216	30	of	of	ADP
fueconorg-328	216	31	17.5	17.5	NUM
fueconorg-328	216	32	million	million	NUM
fueconorg-328	216	33	rsd	rsd	NOUN
fueconorg-328	216	34	are	be	AUX
fueconorg-328	216	35	approximately	approximately	ADV
fueconorg-328	216	36	equal	equal	ADJ
fueconorg-328	216	37	,	,	PUNCT
fueconorg-328	216	38	but	but	CCONJ
fueconorg-328	216	39	after	after	ADP
fueconorg-328	216	40	that	that	DET
fueconorg-328	216	41	point	point	NOUN
fueconorg-328	216	42	a	a	DET
fueconorg-328	216	43	significant	significant	ADJ
fueconorg-328	216	44	difference	difference	NOUN
fueconorg-328	216	45	is	be	AUX
fueconorg-328	216	46	noticeable	noticeable	ADJ
fueconorg-328	216	47	.	.	PUNCT
fueconorg-328	217	1	for	for	ADP
fueconorg-328	217	2	easier	easy	ADJ
fueconorg-328	217	3	interpretation	interpretation	NOUN
fueconorg-328	217	4	,	,	PUNCT
fueconorg-328	217	5	the	the	DET
fueconorg-328	217	6	indicators	indicator	NOUN
fueconorg-328	217	7	are	be	AUX
fueconorg-328	217	8	graphically	graphically	ADV
fueconorg-328	217	9	shown	show	VERB
fueconorg-328	217	10	(	(	PUNCT
fueconorg-328	217	11	figure	figure	NOUN
fueconorg-328	217	12	2	2	NUM
fueconorg-328	217	13	)	)	PUNCT
fueconorg-328	217	14	,	,	PUNCT
fueconorg-328	217	15	where	where	SCONJ
fueconorg-328	217	16	we	we	PRON
fueconorg-328	217	17	can	can	AUX
fueconorg-328	217	18	see	see	VERB
fueconorg-328	217	19	all	all	DET
fueconorg-328	217	20	the	the	DET
fueconorg-328	217	21	above	above	ADJ
fueconorg-328	217	22	trends	trend	NOUN
fueconorg-328	217	23	.	.	PUNCT
fueconorg-328	218	1	s.	s.	PROPN
fueconorg-328	218	2	luković	luković	VERB
fueconorg-328	218	3	70	70	NUM
fueconorg-328	218	4	a	a	DET
fueconorg-328	218	5	:	:	PUNCT
fueconorg-328	218	6	t1	t1	NUM
fueconorg-328	218	7	b	b	NOUN
fueconorg-328	218	8	:	:	PUNCT
fueconorg-328	218	9	t2	t2	NOUN
fueconorg-328	218	10	c	c	NOUN
fueconorg-328	218	11	:	:	PUNCT
fueconorg-328	219	1	υ1	υ1	PROPN
fueconorg-328	219	2	d	d	NOUN
fueconorg-328	219	3	:	:	PUNCT
fueconorg-328	219	4	υ2	υ2	PROPN
fueconorg-328	219	5	fig	fig	NOUN
fueconorg-328	219	6	.	.	PUNCT
fueconorg-328	219	7	2	2	NUM
fueconorg-328	219	8	isolated	isolated	ADJ
fueconorg-328	219	9	effect	effect	NOUN
fueconorg-328	219	10	of	of	ADP
fueconorg-328	219	11	change	change	NOUN
fueconorg-328	219	12	in	in	ADP
fueconorg-328	219	13	tax	tax	NOUN
fueconorg-328	219	14	credit	credit	NOUN
fueconorg-328	219	15	tax	tax	NOUN
fueconorg-328	219	16	rates	rate	NOUN
fueconorg-328	219	17	t1	t1	VERB
fueconorg-328	219	18	,	,	PUNCT
fueconorg-328	219	19	t2	t2	NOUN
fueconorg-328	219	20	and	and	CCONJ
fueconorg-328	219	21	local	local	ADJ
fueconorg-328	219	22	indicators	indicator	NOUN
fueconorg-328	219	23	of	of	ADP
fueconorg-328	219	24	progressivity	progressivity	NOUN
fueconorg-328	219	25	υ1	υ1	PROPN
fueconorg-328	219	26	and	and	CCONJ
fueconorg-328	219	27	υ2	υ2	NOUN
fueconorg-328	219	28	3.2	3.2	NUM
fueconorg-328	219	29	.	.	PUNCT
fueconorg-328	220	1	the	the	DET
fueconorg-328	220	2	effects	effect	NOUN
fueconorg-328	220	3	of	of	ADP
fueconorg-328	220	4	tax	tax	NOUN
fueconorg-328	220	5	rates	rate	NOUN
fueconorg-328	220	6	and	and	CCONJ
fueconorg-328	220	7	tax	tax	NOUN
fueconorg-328	220	8	brackets	bracket	NOUN
fueconorg-328	220	9	changes	change	NOUN
fueconorg-328	220	10	regarding	regard	VERB
fueconorg-328	220	11	changes	change	NOUN
fueconorg-328	220	12	in	in	ADP
fueconorg-328	220	13	tax	tax	NOUN
fueconorg-328	220	14	rates	rate	NOUN
fueconorg-328	220	15	and	and	CCONJ
fueconorg-328	220	16	tax	tax	NOUN
fueconorg-328	220	17	brackets	bracket	NOUN
fueconorg-328	220	18	,	,	PUNCT
fueconorg-328	220	19	in	in	ADP
fueconorg-328	220	20	fig	fig	NOUN
fueconorg-328	220	21	.	.	PUNCT
fueconorg-328	221	1	3	3	NUM
fueconorg-328	221	2	a	a	DET
fueconorg-328	221	3	decrease	decrease	NOUN
fueconorg-328	221	4	in	in	ADP
fueconorg-328	221	5	the	the	DET
fueconorg-328	221	6	value	value	NOUN
fueconorg-328	221	7	of	of	ADP
fueconorg-328	221	8	tax	tax	NOUN
fueconorg-328	221	9	rates	rate	NOUN
fueconorg-328	221	10	t1	t1	VERB
fueconorg-328	221	11	and	and	CCONJ
fueconorg-328	221	12	t2	t2	NOUN
fueconorg-328	221	13	for	for	ADP
fueconorg-328	221	14	all	all	DET
fueconorg-328	221	15	real	real	ADJ
fueconorg-328	221	16	estate	estate	NOUN
fueconorg-328	221	17	values	value	NOUN
fueconorg-328	221	18	after	after	SCONJ
fueconorg-328	221	19	legislative	legislative	ADJ
fueconorg-328	221	20	changes	change	NOUN
fueconorg-328	221	21	is	be	AUX
fueconorg-328	221	22	apparent	apparent	ADJ
fueconorg-328	221	23	.	.	PUNCT
fueconorg-328	222	1	the	the	DET
fueconorg-328	222	2	tax	tax	NOUN
fueconorg-328	222	3	rate	rate	NOUN
fueconorg-328	222	4	t1	t1	PROPN
fueconorg-328	222	5	,	,	PUNCT
fueconorg-328	222	6	after	after	ADP
fueconorg-328	222	7	legislative	legislative	ADJ
fueconorg-328	222	8	changes	change	NOUN
fueconorg-328	222	9	,	,	PUNCT
fueconorg-328	222	10	remains	remain	VERB
fueconorg-328	222	11	continuously	continuously	ADV
fueconorg-328	222	12	lower	low	ADJ
fueconorg-328	222	13	than	than	ADP
fueconorg-328	222	14	the	the	DET
fueconorg-328	222	15	tax	tax	NOUN
fueconorg-328	222	16	rate	rate	NOUN
fueconorg-328	222	17	before	before	ADP
fueconorg-328	222	18	the	the	DET
fueconorg-328	222	19	changes	change	NOUN
fueconorg-328	222	20	.	.	PUNCT
fueconorg-328	223	1	with	with	ADP
fueconorg-328	223	2	the	the	DET
fueconorg-328	223	3	increase	increase	NOUN
fueconorg-328	223	4	in	in	ADP
fueconorg-328	223	5	real	real	ADJ
fueconorg-328	223	6	estate	estate	NOUN
fueconorg-328	223	7	value	value	NOUN
fueconorg-328	223	8	,	,	PUNCT
fueconorg-328	223	9	the	the	DET
fueconorg-328	223	10	difference	difference	NOUN
fueconorg-328	223	11	between	between	ADP
fueconorg-328	223	12	tax	tax	NOUN
fueconorg-328	223	13	rates	rate	NOUN
fueconorg-328	223	14	increases	increase	VERB
fueconorg-328	223	15	.	.	PUNCT
fueconorg-328	224	1	a	a	DET
fueconorg-328	224	2	similar	similar	ADJ
fueconorg-328	224	3	trend	trend	NOUN
fueconorg-328	224	4	can	can	AUX
fueconorg-328	224	5	be	be	AUX
fueconorg-328	224	6	observed	observe	VERB
fueconorg-328	224	7	for	for	ADP
fueconorg-328	224	8	the	the	DET
fueconorg-328	224	9	tax	tax	NOUN
fueconorg-328	224	10	rate	rate	NOUN
fueconorg-328	224	11	t2	t2	NOUN
fueconorg-328	224	12	.	.	PUNCT
fueconorg-328	225	1	looking	look	VERB
fueconorg-328	225	2	at	at	ADP
fueconorg-328	225	3	these	these	DET
fueconorg-328	225	4	two	two	NUM
fueconorg-328	225	5	indicators	indicator	NOUN
fueconorg-328	225	6	,	,	PUNCT
fueconorg-328	225	7	we	we	PRON
fueconorg-328	225	8	can	can	AUX
fueconorg-328	225	9	state	state	VERB
fueconorg-328	225	10	that	that	SCONJ
fueconorg-328	225	11	the	the	DET
fueconorg-328	225	12	isolated	isolated	ADJ
fueconorg-328	225	13	changes	change	NOUN
fueconorg-328	225	14	in	in	ADP
fueconorg-328	225	15	tax	tax	NOUN
fueconorg-328	225	16	rates	rate	NOUN
fueconorg-328	225	17	and	and	CCONJ
fueconorg-328	225	18	brackets	bracket	NOUN
fueconorg-328	225	19	caused	cause	VERB
fueconorg-328	225	20	the	the	DET
fueconorg-328	225	21	reduction	reduction	NOUN
fueconorg-328	225	22	of	of	ADP
fueconorg-328	225	23	the	the	DET
fueconorg-328	225	24	tax	tax	NOUN
fueconorg-328	225	25	burden	burden	NOUN
fueconorg-328	225	26	,	,	PUNCT
fueconorg-328	225	27	which	which	PRON
fueconorg-328	225	28	is	be	AUX
fueconorg-328	225	29	intensifying	intensify	VERB
fueconorg-328	225	30	as	as	ADP
fueconorg-328	225	31	the	the	DET
fueconorg-328	225	32	real	real	ADJ
fueconorg-328	225	33	estate	estate	NOUN
fueconorg-328	225	34	value	value	NOUN
fueconorg-328	225	35	rises	rise	NOUN
fueconorg-328	225	36	.	.	PUNCT
fueconorg-328	226	1	considering	consider	VERB
fueconorg-328	226	2	the	the	DET
fueconorg-328	226	3	progressivity	progressivity	NOUN
fueconorg-328	226	4	of	of	ADP
fueconorg-328	226	5	the	the	DET
fueconorg-328	226	6	tax	tax	NOUN
fueconorg-328	226	7	liability	liability	NOUN
fueconorg-328	226	8	,	,	PUNCT
fueconorg-328	226	9	there	there	PRON
fueconorg-328	226	10	is	be	VERB
fueconorg-328	226	11	no	no	DET
fueconorg-328	226	12	single	single	ADJ
fueconorg-328	226	13	trend	trend	NOUN
fueconorg-328	226	14	.	.	PUNCT
fueconorg-328	227	1	the	the	DET
fueconorg-328	227	2	reason	reason	NOUN
fueconorg-328	227	3	for	for	ADP
fueconorg-328	227	4	this	this	PRON
fueconorg-328	227	5	lies	lie	NOUN
fueconorg-328	227	6	in	in	ADP
fueconorg-328	227	7	the	the	DET
fueconorg-328	227	8	fact	fact	NOUN
fueconorg-328	227	9	that	that	SCONJ
fueconorg-328	227	10	the	the	DET
fueconorg-328	227	11	progressivity	progressivity	NOUN
fueconorg-328	227	12	of	of	ADP
fueconorg-328	227	13	the	the	DET
fueconorg-328	227	14	tax	tax	NOUN
fueconorg-328	227	15	liability	liability	NOUN
fueconorg-328	227	16	represents	represent	VERB
fueconorg-328	227	17	the	the	DET
fueconorg-328	227	18	ratio	ratio	NOUN
fueconorg-328	227	19	of	of	ADP
fueconorg-328	227	20	two	two	NUM
fueconorg-328	227	21	relative	relative	ADJ
fueconorg-328	227	22	values	value	NOUN
fueconorg-328	227	23	,	,	PUNCT
fueconorg-328	227	24	the	the	DET
fueconorg-328	227	25	relative	relative	ADJ
fueconorg-328	227	26	change	change	NOUN
fueconorg-328	227	27	of	of	ADP
fueconorg-328	227	28	tax	tax	NOUN
fueconorg-328	227	29	liability	liability	NOUN
fueconorg-328	227	30	and	and	CCONJ
fueconorg-328	227	31	the	the	DET
fueconorg-328	227	32	relative	relative	ADJ
fueconorg-328	227	33	change	change	NOUN
fueconorg-328	227	34	in	in	ADP
fueconorg-328	227	35	real	real	ADJ
fueconorg-328	227	36	estate	estate	NOUN
fueconorg-328	227	37	value	value	NOUN
fueconorg-328	227	38	.	.	PUNCT
fueconorg-328	228	1	given	give	VERB
fueconorg-328	228	2	that	that	SCONJ
fueconorg-328	228	3	the	the	DET
fueconorg-328	228	4	relative	relative	ADJ
fueconorg-328	228	5	change	change	NOUN
fueconorg-328	228	6	in	in	ADP
fueconorg-328	228	7	real	real	ADJ
fueconorg-328	228	8	estate	estate	NOUN
fueconorg-328	228	9	value	value	NOUN
fueconorg-328	228	10	is	be	AUX
fueconorg-328	228	11	fixed	fix	VERB
fueconorg-328	228	12	before	before	ADP
fueconorg-328	228	13	and	and	CCONJ
fueconorg-328	228	14	after	after	ADP
fueconorg-328	228	15	the	the	DET
fueconorg-328	228	16	legislative	legislative	ADJ
fueconorg-328	228	17	changes	change	NOUN
fueconorg-328	228	18	,	,	PUNCT
fueconorg-328	228	19	the	the	DET
fueconorg-328	228	20	difference	difference	NOUN
fueconorg-328	228	21	in	in	ADP
fueconorg-328	228	22	the	the	DET
fueconorg-328	228	23	value	value	NOUN
fueconorg-328	228	24	of	of	ADP
fueconorg-328	228	25	the	the	DET
fueconorg-328	228	26	indicator	indicator	NOUN
fueconorg-328	228	27	before	before	ADP
fueconorg-328	228	28	and	and	CCONJ
fueconorg-328	228	29	after	after	SCONJ
fueconorg-328	228	30	legislative	legislative	ADJ
fueconorg-328	228	31	changes	change	NOUN
fueconorg-328	228	32	is	be	AUX
fueconorg-328	228	33	only	only	ADV
fueconorg-328	228	34	affected	affect	VERB
fueconorg-328	228	35	by	by	ADP
fueconorg-328	228	36	the	the	DET
fueconorg-328	228	37	relative	relative	ADJ
fueconorg-328	228	38	change	change	NOUN
fueconorg-328	228	39	in	in	ADP
fueconorg-328	228	40	tax	tax	NOUN
fueconorg-328	228	41	liability	liability	NOUN
fueconorg-328	228	42	.	.	PUNCT
fueconorg-328	229	1	prior	prior	ADV
fueconorg-328	229	2	to	to	ADP
fueconorg-328	229	3	legislative	legislative	ADJ
fueconorg-328	229	4	changes	change	NOUN
fueconorg-328	229	5	,	,	PUNCT
fueconorg-328	229	6	indicator	indicator	NOUN
fueconorg-328	229	7	of	of	ADP
fueconorg-328	229	8	progressivity	progressivity	NOUN
fueconorg-328	229	9	of	of	ADP
fueconorg-328	229	10	the	the	DET
fueconorg-328	229	11	tax	tax	NOUN
fueconorg-328	229	12	liability	liability	NOUN
fueconorg-328	229	13	had	have	VERB
fueconorg-328	229	14	two	two	NUM
fueconorg-328	229	15	peaks	peak	NOUN
fueconorg-328	229	16	(	(	PUNCT
fueconorg-328	229	17	one	one	NUM
fueconorg-328	229	18	peak	peak	NOUN
fueconorg-328	229	19	for	for	ADP
fueconorg-328	229	20	the	the	DET
fueconorg-328	229	21	real	real	ADJ
fueconorg-328	229	22	0.000	0.000	NUM
fueconorg-328	229	23	0.100	0.100	NUM
fueconorg-328	229	24	0.200	0.200	NUM
fueconorg-328	229	25	0.300	0.300	NUM
fueconorg-328	229	26	0.400	0.400	NUM
fueconorg-328	229	27	0.500	0.500	NUM
fueconorg-328	229	28	0.600	0.600	NUM
fueconorg-328	229	29	0.700	0.700	NUM
fueconorg-328	229	30	0.800	0.800	NUM
fueconorg-328	229	31	0.900	0.900	NUM
fueconorg-328	229	32	25	25	NUM
fueconorg-328	229	33	00	00	NUM
fueconorg-328	229	34	00	00	NUM
fueconorg-328	229	35	0	0	NUM
fueconorg-328	229	36	.	.	NOUN
fueconorg-328	229	37	0	0	NUM
fueconorg-328	230	1	75	75	NUM
fueconorg-328	230	2	00	00	NUM
fueconorg-328	230	3	00	00	NUM
fueconorg-328	230	4	0	0	NUM
fueconorg-328	230	5	.	.	NOUN
fueconorg-328	230	6	0	0	NUM
fueconorg-328	231	1	12	12	NUM
fueconorg-328	231	2	50	50	NUM
fueconorg-328	231	3	00	00	NUM
fueconorg-328	231	4	00	00	NUM
fueconorg-328	232	1	.0	.0	NUM
fueconorg-328	232	2	17	17	NUM
fueconorg-328	232	3	50	50	NUM
fueconorg-328	232	4	00	00	NUM
fueconorg-328	232	5	00	00	NUM
fueconorg-328	233	1	.0	.0	NUM
fueconorg-328	233	2	22	22	NUM
fueconorg-328	233	3	50	50	NUM
fueconorg-328	233	4	00	00	NUM
fueconorg-328	233	5	00	00	NUM
fueconorg-328	234	1	.0	.0	NUM
fueconorg-328	234	2	27	27	NUM
fueconorg-328	234	3	50	50	NUM
fueconorg-328	234	4	00	00	NUM
fueconorg-328	234	5	00	00	NUM
fueconorg-328	235	1	.0	.0	NUM
fueconorg-328	235	2	32	32	NUM
fueconorg-328	235	3	50	50	NUM
fueconorg-328	235	4	00	00	NUM
fueconorg-328	235	5	00	00	NUM
fueconorg-328	236	1	.0	.0	NUM
fueconorg-328	236	2	37	37	NUM
fueconorg-328	236	3	50	50	NUM
fueconorg-328	236	4	00	00	NUM
fueconorg-328	236	5	00	00	NUM
fueconorg-328	237	1	.0	.0	NUM
fueconorg-328	238	1	42	42	NUM
fueconorg-328	238	2	50	50	NUM
fueconorg-328	238	3	00	00	NUM
fueconorg-328	238	4	00	00	NUM
fueconorg-328	239	1	.0	.0	NUM
fueconorg-328	240	1	47	47	NUM
fueconorg-328	240	2	50	50	NUM
fueconorg-328	240	3	00	00	NUM
fueconorg-328	240	4	00	00	NUM
fueconorg-328	240	5	.0	.0	NUM
fueconorg-328	240	6	before	before	ADP
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fueconorg-328	240	8	after	after	ADP
fueconorg-328	240	9	changes	change	NOUN
fueconorg-328	240	10	0.000	0.000	NUM
fueconorg-328	240	11	0.050	0.050	NUM
fueconorg-328	240	12	0.100	0.100	NUM
fueconorg-328	240	13	0.150	0.150	NUM
fueconorg-328	240	14	0.200	0.200	NUM
fueconorg-328	240	15	0.250	0.250	NUM
fueconorg-328	240	16	0.300	0.300	NUM
fueconorg-328	240	17	0.350	0.350	NUM
fueconorg-328	240	18	0.400	0.400	NUM
fueconorg-328	240	19	0.450	0.450	NUM
fueconorg-328	240	20	25	25	NUM
fueconorg-328	240	21	00	00	NUM
fueconorg-328	240	22	00	00	NUM
fueconorg-328	240	23	0	0	NUM
fueconorg-328	240	24	.	.	NOUN
fueconorg-328	240	25	0	0	NUM
fueconorg-328	241	1	75	75	NUM
fueconorg-328	241	2	00	00	NUM
fueconorg-328	241	3	00	00	NUM
fueconorg-328	241	4	0	0	NUM
fueconorg-328	241	5	.	.	NOUN
fueconorg-328	241	6	0	0	NUM
fueconorg-328	242	1	12	12	NUM
fueconorg-328	242	2	50	50	NUM
fueconorg-328	242	3	00	00	NUM
fueconorg-328	242	4	00	00	NUM
fueconorg-328	243	1	.0	.0	NUM
fueconorg-328	243	2	17	17	NUM
fueconorg-328	243	3	50	50	NUM
fueconorg-328	243	4	00	00	NUM
fueconorg-328	243	5	00	00	NUM
fueconorg-328	244	1	.0	.0	NUM
fueconorg-328	244	2	22	22	NUM
fueconorg-328	244	3	50	50	NUM
fueconorg-328	244	4	00	00	NUM
fueconorg-328	244	5	00	00	NUM
fueconorg-328	245	1	.0	.0	NUM
fueconorg-328	245	2	27	27	NUM
fueconorg-328	245	3	50	50	NUM
fueconorg-328	245	4	00	00	NUM
fueconorg-328	245	5	00	00	NUM
fueconorg-328	246	1	.0	.0	NUM
fueconorg-328	246	2	32	32	NUM
fueconorg-328	246	3	50	50	NUM
fueconorg-328	246	4	00	00	NUM
fueconorg-328	246	5	00	00	NUM
fueconorg-328	247	1	.0	.0	NUM
fueconorg-328	247	2	37	37	NUM
fueconorg-328	247	3	50	50	NUM
fueconorg-328	247	4	00	00	NUM
fueconorg-328	247	5	00	00	NUM
fueconorg-328	248	1	.0	.0	NUM
fueconorg-328	249	1	42	42	NUM
fueconorg-328	249	2	50	50	NUM
fueconorg-328	249	3	00	00	NUM
fueconorg-328	249	4	00	00	NUM
fueconorg-328	250	1	.0	.0	NUM
fueconorg-328	251	1	47	47	NUM
fueconorg-328	251	2	50	50	NUM
fueconorg-328	251	3	00	00	NUM
fueconorg-328	251	4	00	00	NUM
fueconorg-328	251	5	.0	.0	NUM
fueconorg-328	251	6	before	before	ADP
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fueconorg-328	251	8	after	after	ADP
fueconorg-328	251	9	changes	change	NOUN
fueconorg-328	251	10	0.00	0.00	NUM
fueconorg-328	251	11	0.50	0.50	NUM
fueconorg-328	251	12	1.00	1.00	NUM
fueconorg-328	251	13	1.50	1.50	NUM
fueconorg-328	251	14	2.00	2.00	NUM
fueconorg-328	251	15	2.50	2.50	NUM
fueconorg-328	251	16	3.00	3.00	NUM
fueconorg-328	251	17	3.50	3.50	NUM
fueconorg-328	251	18	4.00	4.00	NUM
fueconorg-328	251	19	25	25	NUM
fueconorg-328	251	20	00	00	NUM
fueconorg-328	251	21	00	00	NUM
fueconorg-328	251	22	0	0	NUM
fueconorg-328	251	23	.	.	NOUN
fueconorg-328	251	24	0	0	NUM
fueconorg-328	252	1	75	75	NUM
fueconorg-328	252	2	00	00	NUM
fueconorg-328	252	3	00	00	NUM
fueconorg-328	252	4	0	0	NUM
fueconorg-328	252	5	.	.	NOUN
fueconorg-328	252	6	0	0	NUM
fueconorg-328	253	1	12	12	NUM
fueconorg-328	253	2	50	50	NUM
fueconorg-328	253	3	00	00	NUM
fueconorg-328	253	4	00	00	NUM
fueconorg-328	254	1	.0	.0	NUM
fueconorg-328	254	2	17	17	NUM
fueconorg-328	254	3	50	50	NUM
fueconorg-328	254	4	00	00	NUM
fueconorg-328	254	5	00	00	NUM
fueconorg-328	255	1	.0	.0	NUM
fueconorg-328	255	2	22	22	NUM
fueconorg-328	255	3	50	50	NUM
fueconorg-328	255	4	00	00	NUM
fueconorg-328	255	5	00	00	NUM
fueconorg-328	256	1	.0	.0	NUM
fueconorg-328	256	2	27	27	NUM
fueconorg-328	256	3	50	50	NUM
fueconorg-328	256	4	00	00	NUM
fueconorg-328	256	5	00	00	NUM
fueconorg-328	257	1	.0	.0	NUM
fueconorg-328	257	2	32	32	NUM
fueconorg-328	257	3	50	50	NUM
fueconorg-328	257	4	00	00	NUM
fueconorg-328	257	5	00	00	NUM
fueconorg-328	258	1	.0	.0	NUM
fueconorg-328	258	2	37	37	NUM
fueconorg-328	258	3	50	50	NUM
fueconorg-328	258	4	00	00	NUM
fueconorg-328	258	5	00	00	NUM
fueconorg-328	259	1	.0	.0	NUM
fueconorg-328	260	1	42	42	NUM
fueconorg-328	260	2	50	50	NUM
fueconorg-328	260	3	00	00	NUM
fueconorg-328	260	4	00	00	NUM
fueconorg-328	261	1	.0	.0	NUM
fueconorg-328	262	1	47	47	NUM
fueconorg-328	262	2	50	50	NUM
fueconorg-328	262	3	00	00	NUM
fueconorg-328	262	4	00	00	NUM
fueconorg-328	262	5	.0	.0	NUM
fueconorg-328	262	6	before	before	ADP
fueconorg-328	262	7	changes	change	NOUN
fueconorg-328	262	8	after	after	ADP
fueconorg-328	262	9	changes	change	NOUN
fueconorg-328	262	10	0.993	0.993	NUM
fueconorg-328	262	11	0.994	0.994	NUM
fueconorg-328	262	12	0.995	0.995	NUM
fueconorg-328	262	13	0.996	0.996	NUM
fueconorg-328	262	14	0.997	0.997	NUM
fueconorg-328	262	15	0.998	0.998	NUM
fueconorg-328	262	16	0.999	0.999	NUM
fueconorg-328	262	17	1	1	NUM
fueconorg-328	262	18	1.001	1.001	NUM
fueconorg-328	262	19	25	25	NUM
fueconorg-328	262	20	00	00	NUM
fueconorg-328	262	21	00	00	NUM
fueconorg-328	262	22	0	0	NUM
fueconorg-328	262	23	.	.	NOUN
fueconorg-328	262	24	0	0	NUM
fueconorg-328	263	1	75	75	NUM
fueconorg-328	263	2	00	00	NUM
fueconorg-328	263	3	00	00	NUM
fueconorg-328	263	4	0	0	NUM
fueconorg-328	263	5	.	.	NOUN
fueconorg-328	263	6	0	0	NUM
fueconorg-328	264	1	12	12	NUM
fueconorg-328	264	2	50	50	NUM
fueconorg-328	264	3	00	00	NUM
fueconorg-328	264	4	00	00	NUM
fueconorg-328	265	1	.0	.0	NUM
fueconorg-328	265	2	17	17	NUM
fueconorg-328	265	3	50	50	NUM
fueconorg-328	265	4	00	00	NUM
fueconorg-328	265	5	00	00	NUM
fueconorg-328	266	1	.0	.0	NUM
fueconorg-328	266	2	22	22	NUM
fueconorg-328	266	3	50	50	NUM
fueconorg-328	266	4	00	00	NUM
fueconorg-328	266	5	00	00	NUM
fueconorg-328	267	1	.0	.0	NUM
fueconorg-328	267	2	27	27	NUM
fueconorg-328	267	3	50	50	NUM
fueconorg-328	267	4	00	00	NUM
fueconorg-328	267	5	00	00	NUM
fueconorg-328	268	1	.0	.0	NUM
fueconorg-328	268	2	32	32	NUM
fueconorg-328	268	3	50	50	NUM
fueconorg-328	268	4	00	00	NUM
fueconorg-328	268	5	00	00	NUM
fueconorg-328	269	1	.0	.0	NUM
fueconorg-328	269	2	37	37	NUM
fueconorg-328	269	3	50	50	NUM
fueconorg-328	269	4	00	00	NUM
fueconorg-328	269	5	00	00	NUM
fueconorg-328	270	1	.0	.0	NUM
fueconorg-328	271	1	42	42	NUM
fueconorg-328	271	2	50	50	NUM
fueconorg-328	271	3	00	00	NUM
fueconorg-328	271	4	00	00	NUM
fueconorg-328	272	1	.0	.0	NUM
fueconorg-328	273	1	47	47	NUM
fueconorg-328	273	2	50	50	NUM
fueconorg-328	273	3	00	00	NUM
fueconorg-328	273	4	00	00	NUM
fueconorg-328	273	5	.0	.0	NUM
fueconorg-328	273	6	before	before	ADP
fueconorg-328	273	7	changes	change	NOUN
fueconorg-328	273	8	after	after	ADP
fueconorg-328	273	9	changes	change	NOUN
fueconorg-328	273	10	property	property	NOUN
fueconorg-328	273	11	tax	tax	NOUN
fueconorg-328	273	12	burden	burden	NOUN
fueconorg-328	273	13	and	and	CCONJ
fueconorg-328	273	14	progressivity	progressivity	NOUN
fueconorg-328	273	15	in	in	ADP
fueconorg-328	273	16	the	the	DET
fueconorg-328	273	17	case	case	NOUN
fueconorg-328	273	18	of	of	ADP
fueconorg-328	273	19	serbia	serbia	PROPN
fueconorg-328	273	20			PUNCT
fueconorg-328	273	21	71	71	NUM
fueconorg-328	273	22	estate	estate	NOUN
fueconorg-328	273	23	value	value	NOUN
fueconorg-328	273	24	of	of	ADP
fueconorg-328	273	25	17.5	17.5	NUM
fueconorg-328	273	26	mil	mil	NOUN
fueconorg-328	273	27	.	.	PUNCT
fueconorg-328	274	1	dinars	dinar	NOUN
fueconorg-328	274	2	,	,	PUNCT
fueconorg-328	274	3	and	and	CCONJ
fueconorg-328	274	4	the	the	DET
fueconorg-328	274	5	other	other	ADJ
fueconorg-328	274	6	for	for	ADP
fueconorg-328	274	7	the	the	DET
fueconorg-328	274	8	real	real	ADJ
fueconorg-328	274	9	estate	estate	NOUN
fueconorg-328	274	10	value	value	NOUN
fueconorg-328	274	11	of	of	ADP
fueconorg-328	274	12	37.5	37.5	NUM
fueconorg-328	274	13	mil	mil	NOUN
fueconorg-328	274	14	.	.	PUNCT
fueconorg-328	275	1	dinars	dinar	NOUN
fueconorg-328	275	2	)	)	PUNCT
fueconorg-328	275	3	.	.	PUNCT
fueconorg-328	276	1	this	this	PRON
fueconorg-328	276	2	can	can	AUX
fueconorg-328	276	3	be	be	AUX
fueconorg-328	276	4	explained	explain	VERB
fueconorg-328	276	5	by	by	ADP
fueconorg-328	276	6	transitions	transition	NOUN
fueconorg-328	276	7	to	to	ADP
fueconorg-328	276	8	higher	high	ADJ
fueconorg-328	276	9	tax	tax	NOUN
fueconorg-328	276	10	brackets	bracket	NOUN
fueconorg-328	276	11	,	,	PUNCT
fueconorg-328	276	12	because	because	SCONJ
fueconorg-328	276	13	for	for	ADP
fueconorg-328	276	14	a	a	DET
fueconorg-328	276	15	given	give	VERB
fueconorg-328	276	16	range	range	NOUN
fueconorg-328	276	17	of	of	ADP
fueconorg-328	276	18	the	the	DET
fueconorg-328	276	19	tax	tax	NOUN
fueconorg-328	276	20	base	base	NOUN
fueconorg-328	276	21	,	,	PUNCT
fueconorg-328	276	22	before	before	SCONJ
fueconorg-328	276	23	the	the	DET
fueconorg-328	276	24	legislative	legislative	ADJ
fueconorg-328	276	25	changes	change	VERB
fueconorg-328	276	26	three	three	NUM
fueconorg-328	276	27	tax	tax	NOUN
fueconorg-328	276	28	brackets	bracket	NOUN
fueconorg-328	276	29	were	be	AUX
fueconorg-328	276	30	established	establish	VERB
fueconorg-328	276	31	,	,	PUNCT
fueconorg-328	276	32	and	and	CCONJ
fueconorg-328	276	33	the	the	DET
fueconorg-328	276	34	jump	jump	NOUN
fueconorg-328	276	35	in	in	ADP
fueconorg-328	276	36	the	the	DET
fueconorg-328	276	37	indicator	indicator	NOUN
fueconorg-328	276	38	value	value	NOUN
fueconorg-328	276	39	happens	happen	VERB
fueconorg-328	276	40	immediately	immediately	ADV
fueconorg-328	276	41	after	after	ADP
fueconorg-328	276	42	the	the	DET
fueconorg-328	276	43	point	point	NOUN
fueconorg-328	276	44	where	where	SCONJ
fueconorg-328	276	45	the	the	DET
fueconorg-328	276	46	marginal	marginal	ADJ
fueconorg-328	276	47	tax	tax	NOUN
fueconorg-328	276	48	rate	rate	NOUN
fueconorg-328	276	49	rises	rise	NOUN
fueconorg-328	276	50	.	.	PUNCT
fueconorg-328	277	1	in	in	ADP
fueconorg-328	277	2	the	the	DET
fueconorg-328	277	3	first	first	ADJ
fueconorg-328	277	4	case	case	NOUN
fueconorg-328	277	5	,	,	PUNCT
fueconorg-328	277	6	for	for	ADP
fueconorg-328	277	7	the	the	DET
fueconorg-328	277	8	real	real	ADJ
fueconorg-328	277	9	estate	estate	NOUN
fueconorg-328	277	10	value	value	NOUN
fueconorg-328	277	11	of	of	ADP
fueconorg-328	277	12	15	15	NUM
fueconorg-328	277	13	million	million	NUM
fueconorg-328	277	14	dinars	dinar	NOUN
fueconorg-328	277	15	the	the	DET
fueconorg-328	277	16	marginal	marginal	ADJ
fueconorg-328	277	17	tax	tax	NOUN
fueconorg-328	277	18	rates	rate	NOUN
fueconorg-328	277	19	rises	rise	VERB
fueconorg-328	277	20	from	from	ADP
fueconorg-328	277	21	0.3	0.3	NUM
fueconorg-328	277	22	%	%	NOUN
fueconorg-328	277	23	to	to	ADP
fueconorg-328	277	24	0.8	0.8	NUM
fueconorg-328	277	25	%	%	NOUN
fueconorg-328	277	26	,	,	PUNCT
fueconorg-328	277	27	and	and	CCONJ
fueconorg-328	277	28	in	in	ADP
fueconorg-328	277	29	that	that	DET
fueconorg-328	277	30	point	point	NOUN
fueconorg-328	277	31	progressivity	progressivity	NOUN
fueconorg-328	277	32	increases	increase	VERB
fueconorg-328	277	33	and	and	CCONJ
fueconorg-328	277	34	reaches	reach	VERB
fueconorg-328	277	35	the	the	DET
fueconorg-328	277	36	first	first	ADJ
fueconorg-328	277	37	peak	peak	NOUN
fueconorg-328	277	38	at	at	ADP
fueconorg-328	277	39	the	the	DET
fueconorg-328	277	40	next	next	ADJ
fueconorg-328	277	41	real	real	ADJ
fueconorg-328	277	42	estate	estate	NOUN
fueconorg-328	277	43	value	value	NOUN
fueconorg-328	277	44	.	.	PUNCT
fueconorg-328	278	1	in	in	ADP
fueconorg-328	278	2	the	the	DET
fueconorg-328	278	3	second	second	ADJ
fueconorg-328	278	4	case	case	NOUN
fueconorg-328	278	5	,	,	PUNCT
fueconorg-328	278	6	for	for	ADP
fueconorg-328	278	7	the	the	DET
fueconorg-328	278	8	real	real	ADJ
fueconorg-328	278	9	estate	estate	NOUN
fueconorg-328	278	10	value	value	NOUN
fueconorg-328	278	11	of	of	ADP
fueconorg-328	278	12	35	35	NUM
fueconorg-328	278	13	mil	mil	NOUN
fueconorg-328	278	14	.	.	PUNCT
fueconorg-328	278	15	dinars	dinar	NOUN
fueconorg-328	278	16	,	,	PUNCT
fueconorg-328	278	17	marginal	marginal	ADJ
fueconorg-328	278	18	tax	tax	NOUN
fueconorg-328	278	19	rates	rate	NOUN
fueconorg-328	278	20	rises	rise	VERB
fueconorg-328	278	21	from	from	ADP
fueconorg-328	278	22	0.8	0.8	NUM
fueconorg-328	278	23	%	%	NOUN
fueconorg-328	278	24	to	to	ADP
fueconorg-328	278	25	1.5	1.5	NUM
fueconorg-328	278	26	%	%	NOUN
fueconorg-328	278	27	,	,	PUNCT
fueconorg-328	278	28	and	and	CCONJ
fueconorg-328	278	29	in	in	ADP
fueconorg-328	278	30	that	that	DET
fueconorg-328	278	31	point	point	NOUN
fueconorg-328	278	32	progressivity	progressivity	NOUN
fueconorg-328	278	33	increases	increase	VERB
fueconorg-328	278	34	and	and	CCONJ
fueconorg-328	278	35	reaches	reach	VERB
fueconorg-328	278	36	the	the	DET
fueconorg-328	278	37	second	second	ADJ
fueconorg-328	278	38	peak	peak	NOUN
fueconorg-328	278	39	at	at	ADP
fueconorg-328	278	40	the	the	DET
fueconorg-328	278	41	next	next	ADJ
fueconorg-328	278	42	real	real	ADJ
fueconorg-328	278	43	estate	estate	NOUN
fueconorg-328	278	44	value	value	NOUN
fueconorg-328	278	45	.	.	PUNCT
fueconorg-328	279	1	on	on	ADP
fueconorg-328	279	2	the	the	DET
fueconorg-328	279	3	other	other	ADJ
fueconorg-328	279	4	hand	hand	NOUN
fueconorg-328	279	5	,	,	PUNCT
fueconorg-328	279	6	after	after	ADP
fueconorg-328	279	7	legislative	legislative	ADJ
fueconorg-328	279	8	changes	change	NOUN
fueconorg-328	279	9	,	,	PUNCT
fueconorg-328	279	10	tax	tax	NOUN
fueconorg-328	279	11	brackets	bracket	NOUN
fueconorg-328	279	12	are	be	AUX
fueconorg-328	279	13	set	set	VERB
fueconorg-328	279	14	in	in	ADP
fueconorg-328	279	15	a	a	DET
fueconorg-328	279	16	way	way	NOUN
fueconorg-328	279	17	that	that	PRON
fueconorg-328	279	18	only	only	ADV
fueconorg-328	279	19	one	one	NUM
fueconorg-328	279	20	transition	transition	NOUN
fueconorg-328	279	21	to	to	ADP
fueconorg-328	279	22	the	the	DET
fueconorg-328	279	23	next	next	ADJ
fueconorg-328	279	24	bracket	bracket	NOUN
fueconorg-328	279	25	exists	exist	VERB
fueconorg-328	279	26	,	,	PUNCT
fueconorg-328	279	27	at	at	ADP
fueconorg-328	279	28	the	the	DET
fueconorg-328	279	29	real	real	ADJ
fueconorg-328	279	30	estate	estate	NOUN
fueconorg-328	279	31	value	value	NOUN
fueconorg-328	279	32	of	of	ADP
fueconorg-328	279	33	25	25	NUM
fueconorg-328	279	34	mil	mil	NOUN
fueconorg-328	279	35	.	.	PUNCT
fueconorg-328	280	1	dinars	dinar	NOUN
fueconorg-328	280	2	,	,	PUNCT
fueconorg-328	280	3	where	where	SCONJ
fueconorg-328	280	4	progressivity	progressivity	NOUN
fueconorg-328	280	5	indicator	indicator	NOUN
fueconorg-328	280	6	reaches	reach	VERB
fueconorg-328	280	7	its	its	PRON
fueconorg-328	280	8	maximum	maximum	ADJ
fueconorg-328	280	9	(	(	PUNCT
fueconorg-328	280	10	fig	fig	NOUN
fueconorg-328	280	11	.	.	PUNCT
fueconorg-328	281	1	3c	3c	NUM
fueconorg-328	281	2	)	)	PUNCT
fueconorg-328	281	3	.	.	PUNCT
fueconorg-328	282	1	similar	similar	ADJ
fueconorg-328	282	2	jumps	jump	NOUN
fueconorg-328	282	3	can	can	AUX
fueconorg-328	282	4	be	be	AUX
fueconorg-328	282	5	observed	observe	VERB
fueconorg-328	282	6	with	with	ADP
fueconorg-328	282	7	indicator	indicator	NOUN
fueconorg-328	282	8	of	of	ADP
fueconorg-328	282	9	residual	residual	ADJ
fueconorg-328	282	10	progressivity	progressivity	NOUN
fueconorg-328	282	11	(	(	PUNCT
fueconorg-328	282	12	fig	fig	NOUN
fueconorg-328	282	13	.	.	PUNCT
fueconorg-328	283	1	3d	3d	NUM
fueconorg-328	283	2	)	)	PUNCT
fueconorg-328	283	3	,	,	PUNCT
fueconorg-328	283	4	which	which	PRON
fueconorg-328	283	5	also	also	ADV
fueconorg-328	283	6	reports	report	VERB
fueconorg-328	283	7	the	the	DET
fueconorg-328	283	8	existence	existence	NOUN
fueconorg-328	283	9	of	of	ADP
fueconorg-328	283	10	two	two	NUM
fueconorg-328	283	11	points	point	NOUN
fueconorg-328	283	12	at	at	ADP
fueconorg-328	283	13	which	which	PRON
fueconorg-328	283	14	a	a	DET
fueconorg-328	283	15	decline	decline	NOUN
fueconorg-328	283	16	in	in	ADP
fueconorg-328	283	17	indicator	indicator	NOUN
fueconorg-328	283	18	value	value	NOUN
fueconorg-328	283	19	happens	happen	VERB
fueconorg-328	283	20	before	before	ADP
fueconorg-328	283	21	legislative	legislative	ADJ
fueconorg-328	283	22	changes	change	NOUN
fueconorg-328	283	23	,	,	PUNCT
fueconorg-328	283	24	while	while	SCONJ
fueconorg-328	283	25	after	after	ADP
fueconorg-328	283	26	changes	change	NOUN
fueconorg-328	283	27	there	there	PRON
fueconorg-328	283	28	is	be	VERB
fueconorg-328	283	29	only	only	ADV
fueconorg-328	283	30	one	one	NUM
fueconorg-328	283	31	point	point	NOUN
fueconorg-328	283	32	where	where	SCONJ
fueconorg-328	283	33	a	a	DET
fueconorg-328	283	34	sharp	sharp	ADJ
fueconorg-328	283	35	decline	decline	NOUN
fueconorg-328	283	36	occurs	occur	VERB
fueconorg-328	283	37	.	.	PUNCT
fueconorg-328	284	1	a	a	DET
fueconorg-328	284	2	:	:	PUNCT
fueconorg-328	284	3	t1	t1	NUM
fueconorg-328	284	4	b	b	NOUN
fueconorg-328	284	5	:	:	PUNCT
fueconorg-328	284	6	t2	t2	NOUN
fueconorg-328	284	7	c	c	NOUN
fueconorg-328	284	8	:	:	PUNCT
fueconorg-328	284	9	υ1	υ1	PROPN
fueconorg-328	284	10	d	d	NOUN
fueconorg-328	284	11	:	:	PUNCT
fueconorg-328	284	12	υ2	υ2	PROPN
fueconorg-328	284	13	fig	fig	NOUN
fueconorg-328	284	14	.	.	PUNCT
fueconorg-328	285	1	3	3	NUM
fueconorg-328	285	2	isolated	isolated	ADJ
fueconorg-328	285	3	effect	effect	NOUN
fueconorg-328	285	4	of	of	ADP
fueconorg-328	285	5	changes	change	NOUN
fueconorg-328	285	6	in	in	ADP
fueconorg-328	285	7	the	the	DET
fueconorg-328	285	8	composition	composition	NOUN
fueconorg-328	285	9	of	of	ADP
fueconorg-328	285	10	tax	tax	NOUN
fueconorg-328	285	11	rates	rate	NOUN
fueconorg-328	285	12	and	and	CCONJ
fueconorg-328	285	13	tax	tax	NOUN
fueconorg-328	285	14	brackets	bracket	NOUN
fueconorg-328	285	15	tax	tax	NOUN
fueconorg-328	285	16	rates	rate	NOUN
fueconorg-328	285	17	t1	t1	VERB
fueconorg-328	285	18	,	,	PUNCT
fueconorg-328	285	19	t2	t2	NOUN
fueconorg-328	285	20	and	and	CCONJ
fueconorg-328	285	21	local	local	ADJ
fueconorg-328	285	22	indicators	indicator	NOUN
fueconorg-328	285	23	of	of	ADP
fueconorg-328	285	24	progressivity	progressivity	NOUN
fueconorg-328	285	25	υ1	υ1	PROPN
fueconorg-328	285	26	and	and	CCONJ
fueconorg-328	285	27	υ2	υ2	NOUN
fueconorg-328	285	28	based	base	VERB
fueconorg-328	285	29	on	on	ADP
fueconorg-328	285	30	all	all	DET
fueconorg-328	285	31	the	the	DET
fueconorg-328	285	32	foregoing	foregoing	NOUN
fueconorg-328	285	33	,	,	PUNCT
fueconorg-328	285	34	we	we	PRON
fueconorg-328	285	35	conclude	conclude	VERB
fueconorg-328	285	36	that	that	SCONJ
fueconorg-328	285	37	the	the	DET
fueconorg-328	285	38	isolated	isolated	ADJ
fueconorg-328	285	39	change	change	NOUN
fueconorg-328	285	40	in	in	ADP
fueconorg-328	285	41	the	the	DET
fueconorg-328	285	42	tax	tax	NOUN
fueconorg-328	285	43	structure	structure	NOUN
fueconorg-328	285	44	has	have	AUX
fueconorg-328	285	45	led	lead	VERB
fueconorg-328	285	46	to	to	ADP
fueconorg-328	285	47	a	a	DET
fueconorg-328	285	48	reduction	reduction	NOUN
fueconorg-328	285	49	in	in	ADP
fueconorg-328	285	50	the	the	DET
fueconorg-328	285	51	progressivity	progressivity	NOUN
fueconorg-328	285	52	of	of	ADP
fueconorg-328	285	53	taxation	taxation	NOUN
fueconorg-328	285	54	,	,	PUNCT
fueconorg-328	285	55	that	that	ADV
fueconorg-328	285	56	is	is	ADV
fueconorg-328	285	57	,	,	PUNCT
fueconorg-328	285	58	a	a	DET
fueconorg-328	285	59	new	new	ADJ
fueconorg-328	285	60	tax	tax	NOUN
fueconorg-328	285	61	structure	structure	NOUN
fueconorg-328	285	62	is	be	AUX
fueconorg-328	285	63	less	less	ADJ
fueconorg-328	285	64	0.000	0.000	NUM
fueconorg-328	285	65	0.050	0.050	NUM
fueconorg-328	285	66	0.100	0.100	NUM
fueconorg-328	285	67	0.150	0.150	NUM
fueconorg-328	285	68	0.200	0.200	NUM
fueconorg-328	285	69	0.250	0.250	NUM
fueconorg-328	285	70	0.300	0.300	NUM
fueconorg-328	285	71	25	25	NUM
fueconorg-328	285	72	00	00	NUM
fueconorg-328	285	73	00	00	NUM
fueconorg-328	285	74	0	0	NUM
fueconorg-328	285	75	.	.	NOUN
fueconorg-328	285	76	0	0	NUM
fueconorg-328	286	1	75	75	NUM
fueconorg-328	286	2	00	00	NUM
fueconorg-328	286	3	00	00	NUM
fueconorg-328	286	4	0	0	NUM
fueconorg-328	286	5	.	.	NOUN
fueconorg-328	286	6	0	0	NUM
fueconorg-328	287	1	12	12	NUM
fueconorg-328	287	2	50	50	NUM
fueconorg-328	287	3	00	00	NUM
fueconorg-328	287	4	00	00	NUM
fueconorg-328	288	1	.0	.0	NUM
fueconorg-328	288	2	17	17	NUM
fueconorg-328	288	3	50	50	NUM
fueconorg-328	288	4	00	00	NUM
fueconorg-328	288	5	00	00	NUM
fueconorg-328	289	1	.0	.0	NUM
fueconorg-328	289	2	22	22	NUM
fueconorg-328	289	3	50	50	NUM
fueconorg-328	289	4	00	00	NUM
fueconorg-328	289	5	00	00	NUM
fueconorg-328	290	1	.0	.0	NUM
fueconorg-328	290	2	27	27	NUM
fueconorg-328	290	3	50	50	NUM
fueconorg-328	290	4	00	00	NUM
fueconorg-328	290	5	00	00	NUM
fueconorg-328	291	1	.0	.0	NUM
fueconorg-328	291	2	32	32	NUM
fueconorg-328	291	3	50	50	NUM
fueconorg-328	291	4	00	00	NUM
fueconorg-328	291	5	00	00	NUM
fueconorg-328	292	1	.0	.0	NUM
fueconorg-328	292	2	37	37	NUM
fueconorg-328	292	3	50	50	NUM
fueconorg-328	292	4	00	00	NUM
fueconorg-328	292	5	00	00	NUM
fueconorg-328	293	1	.0	.0	NUM
fueconorg-328	294	1	42	42	NUM
fueconorg-328	294	2	50	50	NUM
fueconorg-328	294	3	00	00	NUM
fueconorg-328	294	4	00	00	NUM
fueconorg-328	295	1	.0	.0	NUM
fueconorg-328	296	1	47	47	NUM
fueconorg-328	296	2	50	50	NUM
fueconorg-328	296	3	00	00	NUM
fueconorg-328	296	4	00	00	NUM
fueconorg-328	296	5	.0	.0	NUM
fueconorg-328	296	6	before	before	ADP
fueconorg-328	296	7	changes	change	NOUN
fueconorg-328	296	8	after	after	ADP
fueconorg-328	296	9	changes	change	NOUN
fueconorg-328	296	10	0.000	0.000	NUM
fueconorg-328	296	11	0.050	0.050	NUM
fueconorg-328	296	12	0.100	0.100	NUM
fueconorg-328	296	13	0.150	0.150	NUM
fueconorg-328	296	14	0.200	0.200	NUM
fueconorg-328	296	15	0.250	0.250	NUM
fueconorg-328	296	16	0.300	0.300	NUM
fueconorg-328	296	17	0.350	0.350	NUM
fueconorg-328	296	18	0.400	0.400	NUM
fueconorg-328	296	19	0.450	0.450	NUM
fueconorg-328	296	20	25	25	NUM
fueconorg-328	296	21	00	00	NUM
fueconorg-328	296	22	00	00	NUM
fueconorg-328	296	23	0	0	NUM
fueconorg-328	296	24	.	.	NOUN
fueconorg-328	296	25	0	0	NUM
fueconorg-328	297	1	75	75	NUM
fueconorg-328	297	2	00	00	NUM
fueconorg-328	297	3	00	00	NUM
fueconorg-328	297	4	0	0	NUM
fueconorg-328	297	5	.	.	NOUN
fueconorg-328	297	6	0	0	NUM
fueconorg-328	298	1	12	12	NUM
fueconorg-328	298	2	50	50	NUM
fueconorg-328	298	3	00	00	NUM
fueconorg-328	298	4	00	00	NUM
fueconorg-328	299	1	.0	.0	NUM
fueconorg-328	299	2	17	17	NUM
fueconorg-328	299	3	50	50	NUM
fueconorg-328	299	4	00	00	NUM
fueconorg-328	299	5	00	00	NUM
fueconorg-328	300	1	.0	.0	NUM
fueconorg-328	300	2	22	22	NUM
fueconorg-328	300	3	50	50	NUM
fueconorg-328	300	4	00	00	NUM
fueconorg-328	300	5	00	00	NUM
fueconorg-328	301	1	.0	.0	NUM
fueconorg-328	301	2	27	27	NUM
fueconorg-328	301	3	50	50	NUM
fueconorg-328	301	4	00	00	NUM
fueconorg-328	301	5	00	00	NUM
fueconorg-328	302	1	.0	.0	NUM
fueconorg-328	302	2	32	32	NUM
fueconorg-328	302	3	50	50	NUM
fueconorg-328	302	4	00	00	NUM
fueconorg-328	302	5	00	00	NUM
fueconorg-328	303	1	.0	.0	NUM
fueconorg-328	303	2	37	37	NUM
fueconorg-328	303	3	50	50	NUM
fueconorg-328	303	4	00	00	NUM
fueconorg-328	303	5	00	00	NUM
fueconorg-328	304	1	.0	.0	NUM
fueconorg-328	305	1	42	42	NUM
fueconorg-328	305	2	50	50	NUM
fueconorg-328	305	3	00	00	NUM
fueconorg-328	305	4	00	00	NUM
fueconorg-328	306	1	.0	.0	NUM
fueconorg-328	307	1	47	47	NUM
fueconorg-328	307	2	50	50	NUM
fueconorg-328	307	3	00	00	NUM
fueconorg-328	307	4	00	00	NUM
fueconorg-328	307	5	.0	.0	NUM
fueconorg-328	307	6	before	before	ADP
fueconorg-328	307	7	changes	change	NOUN
fueconorg-328	307	8	after	after	ADP
fueconorg-328	307	9	changes	change	NOUN
fueconorg-328	307	10	0.00	0.00	NUM
fueconorg-328	307	11	0.50	0.50	NUM
fueconorg-328	307	12	1.00	1.00	NUM
fueconorg-328	307	13	1.50	1.50	NUM
fueconorg-328	307	14	2.00	2.00	NUM
fueconorg-328	307	15	2.50	2.50	NUM
fueconorg-328	307	16	3.00	3.00	NUM
fueconorg-328	307	17	3.50	3.50	NUM
fueconorg-328	307	18	50	50	NUM
fueconorg-328	307	19	00	00	NUM
fueconorg-328	307	20	00	00	NUM
fueconorg-328	307	21	0	0	NUM
fueconorg-328	307	22	.	.	NOUN
fueconorg-328	307	23	0	0	NUM
fueconorg-328	308	1	10	10	NUM
fueconorg-328	308	2	00	00	NUM
fueconorg-328	308	3	00	00	NUM
fueconorg-328	308	4	00	00	NUM
fueconorg-328	309	1	.0	.0	NUM
fueconorg-328	309	2	15	15	NUM
fueconorg-328	309	3	00	00	NUM
fueconorg-328	309	4	00	00	NUM
fueconorg-328	309	5	00	00	NUM
fueconorg-328	310	1	.0	.0	NUM
fueconorg-328	310	2	20	20	NUM
fueconorg-328	310	3	00	00	NUM
fueconorg-328	310	4	00	00	NUM
fueconorg-328	310	5	00	00	NUM
fueconorg-328	311	1	.0	.0	NUM
fueconorg-328	311	2	25	25	NUM
fueconorg-328	311	3	00	00	NUM
fueconorg-328	311	4	00	00	NUM
fueconorg-328	311	5	00	00	NUM
fueconorg-328	312	1	.0	.0	NUM
fueconorg-328	312	2	30	30	NUM
fueconorg-328	312	3	00	00	NUM
fueconorg-328	312	4	00	00	NUM
fueconorg-328	312	5	00	00	NUM
fueconorg-328	313	1	.0	.0	NUM
fueconorg-328	313	2	35	35	NUM
fueconorg-328	313	3	00	00	NUM
fueconorg-328	313	4	00	00	NUM
fueconorg-328	313	5	00	00	NUM
fueconorg-328	314	1	.0	.0	NUM
fueconorg-328	314	2	40	40	NUM
fueconorg-328	314	3	00	00	NUM
fueconorg-328	314	4	00	00	NUM
fueconorg-328	314	5	00	00	NUM
fueconorg-328	315	1	.0	.0	NUM
fueconorg-328	315	2	45	45	NUM
fueconorg-328	315	3	00	00	NUM
fueconorg-328	315	4	00	00	NUM
fueconorg-328	315	5	00	00	NUM
fueconorg-328	316	1	.0	.0	NUM
fueconorg-328	316	2	50	50	NUM
fueconorg-328	316	3	00	00	NUM
fueconorg-328	316	4	00	00	NUM
fueconorg-328	316	5	00	00	NUM
fueconorg-328	317	1	.0	.0	NUM
fueconorg-328	317	2	before	before	ADP
fueconorg-328	317	3	changes	change	NOUN
fueconorg-328	317	4	after	after	ADP
fueconorg-328	317	5	changes	change	NOUN
fueconorg-328	317	6	0.99820	0.99820	NUM
fueconorg-328	317	7	0.99840	0.99840	NUM
fueconorg-328	317	8	0.99860	0.99860	NUM
fueconorg-328	317	9	0.99880	0.99880	NUM
fueconorg-328	317	10	0.99900	0.99900	NUM
fueconorg-328	317	11	0.99920	0.99920	NUM
fueconorg-328	317	12	0.99940	0.99940	NUM
fueconorg-328	317	13	0.99960	0.99960	NUM
fueconorg-328	317	14	0.99980	0.99980	NUM
fueconorg-328	317	15	1.00000	1.00000	NUM
fueconorg-328	317	16	1.00020	1.00020	NUM
fueconorg-328	317	17	25	25	NUM
fueconorg-328	317	18	00	00	NUM
fueconorg-328	317	19	00	00	NUM
fueconorg-328	317	20	0	0	NUM
fueconorg-328	317	21	.	.	NOUN
fueconorg-328	317	22	0	0	NUM
fueconorg-328	318	1	75	75	NUM
fueconorg-328	318	2	00	00	NUM
fueconorg-328	318	3	00	00	NUM
fueconorg-328	318	4	0	0	NUM
fueconorg-328	318	5	.	.	NOUN
fueconorg-328	318	6	0	0	NUM
fueconorg-328	319	1	12	12	NUM
fueconorg-328	319	2	50	50	NUM
fueconorg-328	319	3	00	00	NUM
fueconorg-328	319	4	00	00	NUM
fueconorg-328	320	1	.0	.0	NUM
fueconorg-328	320	2	17	17	NUM
fueconorg-328	320	3	50	50	NUM
fueconorg-328	320	4	00	00	NUM
fueconorg-328	320	5	00	00	NUM
fueconorg-328	321	1	.0	.0	NUM
fueconorg-328	321	2	22	22	NUM
fueconorg-328	321	3	50	50	NUM
fueconorg-328	321	4	00	00	NUM
fueconorg-328	321	5	00	00	NUM
fueconorg-328	322	1	.0	.0	NUM
fueconorg-328	322	2	27	27	NUM
fueconorg-328	322	3	50	50	NUM
fueconorg-328	322	4	00	00	NUM
fueconorg-328	322	5	00	00	NUM
fueconorg-328	323	1	.0	.0	NUM
fueconorg-328	323	2	32	32	NUM
fueconorg-328	323	3	50	50	NUM
fueconorg-328	323	4	00	00	NUM
fueconorg-328	323	5	00	00	NUM
fueconorg-328	324	1	.0	.0	NUM
fueconorg-328	324	2	37	37	NUM
fueconorg-328	324	3	50	50	NUM
fueconorg-328	324	4	00	00	NUM
fueconorg-328	324	5	00	00	NUM
fueconorg-328	325	1	.0	.0	NUM
fueconorg-328	326	1	42	42	NUM
fueconorg-328	326	2	50	50	NUM
fueconorg-328	326	3	00	00	NUM
fueconorg-328	326	4	00	00	NUM
fueconorg-328	327	1	.0	.0	NUM
fueconorg-328	328	1	47	47	NUM
fueconorg-328	328	2	50	50	NUM
fueconorg-328	328	3	00	00	NUM
fueconorg-328	328	4	00	00	NUM
fueconorg-328	328	5	.0	.0	NUM
fueconorg-328	328	6	before	before	ADP
fueconorg-328	328	7	changes	change	NOUN
fueconorg-328	328	8	after	after	ADP
fueconorg-328	328	9	changes	change	NOUN
fueconorg-328	328	10	s.	s.	PROPN
fueconorg-328	328	11	luković	luković	VERB
fueconorg-328	328	12	72	72	NUM
fueconorg-328	328	13	progressive	progressive	NOUN
fueconorg-328	328	14	compared	compare	VERB
fueconorg-328	328	15	to	to	ADP
fueconorg-328	328	16	the	the	DET
fueconorg-328	328	17	previous	previous	ADJ
fueconorg-328	328	18	tax	tax	NOUN
fueconorg-328	328	19	structure	structure	NOUN
fueconorg-328	328	20	in	in	ADP
fueconorg-328	328	21	the	the	DET
fueconorg-328	328	22	range	range	NOUN
fueconorg-328	328	23	of	of	ADP
fueconorg-328	328	24	real	real	ADJ
fueconorg-328	328	25	estate	estate	NOUN
fueconorg-328	328	26	value	value	NOUN
fueconorg-328	328	27	from	from	ADP
fueconorg-328	328	28	2.5	2.5	NUM
fueconorg-328	328	29	to	to	PART
fueconorg-328	328	30	22.5	22.5	NUM
fueconorg-328	328	31	million	million	NUM
fueconorg-328	328	32	dinars	dinar	NOUN
fueconorg-328	328	33	.	.	PUNCT
fueconorg-328	328	34	,	,	PUNCT
fueconorg-328	328	35	but	but	CCONJ
fueconorg-328	328	36	,	,	PUNCT
fueconorg-328	328	37	for	for	ADP
fueconorg-328	328	38	a	a	DET
fueconorg-328	328	39	range	range	NOUN
fueconorg-328	328	40	of	of	ADP
fueconorg-328	328	41	values	value	NOUN
fueconorg-328	328	42	from	from	ADP
fueconorg-328	328	43	25	25	NUM
fueconorg-328	328	44	to	to	PART
fueconorg-328	328	45	35	35	NUM
fueconorg-328	328	46	million	million	NUM
fueconorg-328	328	47	dinars	dinar	NOUN
fueconorg-328	328	48	it	it	PRON
fueconorg-328	328	49	becomes	become	VERB
fueconorg-328	328	50	more	more	ADV
fueconorg-328	328	51	progressive	progressive	ADJ
fueconorg-328	328	52	.	.	PUNCT
fueconorg-328	329	1	finally	finally	ADV
fueconorg-328	329	2	,	,	PUNCT
fueconorg-328	329	3	for	for	ADP
fueconorg-328	329	4	the	the	DET
fueconorg-328	329	5	range	range	NOUN
fueconorg-328	329	6	of	of	ADP
fueconorg-328	329	7	values	value	NOUN
fueconorg-328	329	8	from	from	ADP
fueconorg-328	329	9	37.5	37.5	NUM
fueconorg-328	329	10	to	to	ADP
fueconorg-328	329	11	50	50	NUM
fueconorg-328	329	12	mil	mil	NOUN
fueconorg-328	329	13	.	.	PUNCT
fueconorg-328	330	1	dinars	dinar	NOUN
fueconorg-328	330	2	,	,	PUNCT
fueconorg-328	330	3	again	again	ADV
fueconorg-328	330	4	it	it	PRON
fueconorg-328	330	5	is	be	AUX
fueconorg-328	330	6	less	less	ADV
fueconorg-328	330	7	progressive	progressive	ADJ
fueconorg-328	330	8	compared	compare	VERB
fueconorg-328	330	9	to	to	ADP
fueconorg-328	330	10	the	the	DET
fueconorg-328	330	11	previous	previous	ADJ
fueconorg-328	330	12	tax	tax	NOUN
fueconorg-328	330	13	structure	structure	NOUN
fueconorg-328	330	14	.	.	PUNCT
fueconorg-328	331	1	3.3	3.3	NUM
fueconorg-328	331	2	.	.	PUNCT
fueconorg-328	332	1	the	the	DET
fueconorg-328	332	2	effects	effect	NOUN
fueconorg-328	332	3	of	of	ADP
fueconorg-328	332	4	depreciation	depreciation	NOUN
fueconorg-328	332	5	changes	change	NOUN
fueconorg-328	332	6	thanks	thank	NOUN
fueconorg-328	332	7	to	to	ADP
fueconorg-328	332	8	the	the	DET
fueconorg-328	332	9	reduction	reduction	NOUN
fueconorg-328	332	10	in	in	ADP
fueconorg-328	332	11	depreciation	depreciation	NOUN
fueconorg-328	332	12	percentage	percentage	NOUN
fueconorg-328	332	13	,	,	PUNCT
fueconorg-328	332	14	after	after	SCONJ
fueconorg-328	332	15	the	the	DET
fueconorg-328	332	16	legislative	legislative	ADJ
fueconorg-328	332	17	changes	change	VERB
fueconorg-328	332	18	the	the	DET
fueconorg-328	332	19	amount	amount	NOUN
fueconorg-328	332	20	of	of	ADP
fueconorg-328	332	21	tax	tax	NOUN
fueconorg-328	332	22	to	to	PART
fueconorg-328	332	23	pay	pay	VERB
fueconorg-328	332	24	is	be	AUX
fueconorg-328	332	25	higher	high	ADJ
fueconorg-328	332	26	for	for	ADP
fueconorg-328	332	27	all	all	DET
fueconorg-328	332	28	levels	level	NOUN
fueconorg-328	332	29	of	of	ADP
fueconorg-328	332	30	real	real	ADJ
fueconorg-328	332	31	estate	estate	NOUN
fueconorg-328	332	32	values	value	NOUN
fueconorg-328	332	33	.	.	PUNCT
fueconorg-328	333	1	the	the	DET
fueconorg-328	333	2	increase	increase	NOUN
fueconorg-328	333	3	in	in	ADP
fueconorg-328	333	4	the	the	DET
fueconorg-328	333	5	tax	tax	NOUN
fueconorg-328	333	6	burden	burden	NOUN
fueconorg-328	333	7	can	can	AUX
fueconorg-328	333	8	be	be	AUX
fueconorg-328	333	9	seen	see	VERB
fueconorg-328	333	10	both	both	CCONJ
fueconorg-328	333	11	in	in	ADP
fueconorg-328	333	12	the	the	DET
fueconorg-328	333	13	amount	amount	NOUN
fueconorg-328	333	14	of	of	ADP
fueconorg-328	333	15	tax	tax	NOUN
fueconorg-328	333	16	payments	payment	NOUN
fueconorg-328	333	17	,	,	PUNCT
fueconorg-328	333	18	as	as	ADV
fueconorg-328	333	19	well	well	ADV
fueconorg-328	333	20	as	as	ADP
fueconorg-328	333	21	with	with	ADP
fueconorg-328	333	22	indicators	indicator	NOUN
fueconorg-328	333	23	t1	t1	VERB
fueconorg-328	333	24	and	and	CCONJ
fueconorg-328	333	25	t2	t2	PROPN
fueconorg-328	333	26	,	,	PUNCT
fueconorg-328	333	27	which	which	PRON
fueconorg-328	333	28	are	be	AUX
fueconorg-328	333	29	higher	high	ADJ
fueconorg-328	333	30	after	after	ADP
fueconorg-328	333	31	legislative	legislative	ADJ
fueconorg-328	333	32	changes	change	NOUN
fueconorg-328	333	33	for	for	ADP
fueconorg-328	333	34	all	all	DET
fueconorg-328	333	35	levels	level	NOUN
fueconorg-328	333	36	of	of	ADP
fueconorg-328	333	37	real	real	ADJ
fueconorg-328	333	38	estate	estate	NOUN
fueconorg-328	333	39	value	value	NOUN
fueconorg-328	333	40	(	(	PUNCT
fueconorg-328	333	41	fig	fig	NOUN
fueconorg-328	333	42	.	.	PUNCT
fueconorg-328	333	43	4a	4a	NOUN
fueconorg-328	333	44	and	and	CCONJ
fueconorg-328	333	45	4b	4b	NUM
fueconorg-328	333	46	)	)	PUNCT
fueconorg-328	333	47	.	.	PUNCT
fueconorg-328	334	1	a	a	DET
fueconorg-328	334	2	:	:	PUNCT
fueconorg-328	334	3	t1	t1	NUM
fueconorg-328	334	4	b	b	NOUN
fueconorg-328	334	5	:	:	PUNCT
fueconorg-328	334	6	t2	t2	NOUN
fueconorg-328	334	7	c	c	NOUN
fueconorg-328	334	8	:	:	PUNCT
fueconorg-328	334	9	υ1	υ1	PROPN
fueconorg-328	334	10	d	d	NOUN
fueconorg-328	334	11	:	:	PUNCT
fueconorg-328	334	12	υ2	υ2	PROPN
fueconorg-328	334	13	fig	fig	NOUN
fueconorg-328	334	14	.	.	PUNCT
fueconorg-328	335	1	4	4	NUM
fueconorg-328	335	2	isolated	isolated	ADJ
fueconorg-328	335	3	effect	effect	NOUN
fueconorg-328	335	4	of	of	ADP
fueconorg-328	335	5	change	change	NOUN
fueconorg-328	335	6	in	in	ADP
fueconorg-328	335	7	depreciation	depreciation	NOUN
fueconorg-328	335	8	tax	tax	NOUN
fueconorg-328	335	9	rates	rate	NOUN
fueconorg-328	335	10	t1	t1	VERB
fueconorg-328	335	11	,	,	PUNCT
fueconorg-328	335	12	t2	t2	NOUN
fueconorg-328	335	13	and	and	CCONJ
fueconorg-328	335	14	local	local	ADJ
fueconorg-328	335	15	indicators	indicator	NOUN
fueconorg-328	335	16	of	of	ADP
fueconorg-328	335	17	progressivity	progressivity	NOUN
fueconorg-328	335	18	υ1	υ1	PROPN
fueconorg-328	335	19	and	and	CCONJ
fueconorg-328	335	20	υ2	υ2	NOUN
fueconorg-328	335	21	regarding	regard	VERB
fueconorg-328	335	22	isolated	isolated	ADJ
fueconorg-328	335	23	effect	effect	NOUN
fueconorg-328	335	24	of	of	ADP
fueconorg-328	335	25	the	the	DET
fueconorg-328	335	26	depreciation	depreciation	NOUN
fueconorg-328	335	27	reduction	reduction	NOUN
fueconorg-328	335	28	on	on	ADP
fueconorg-328	335	29	progressivity	progressivity	NOUN
fueconorg-328	335	30	,	,	PUNCT
fueconorg-328	335	31	it	it	PRON
fueconorg-328	335	32	is	be	AUX
fueconorg-328	335	33	a	a	DET
fueconorg-328	335	34	change	change	NOUN
fueconorg-328	335	35	that	that	PRON
fueconorg-328	335	36	affects	affect	VERB
fueconorg-328	335	37	all	all	DET
fueconorg-328	335	38	taxpayers	taxpayer	NOUN
fueconorg-328	335	39	across	across	ADP
fueconorg-328	335	40	the	the	DET
fueconorg-328	335	41	entire	entire	ADJ
fueconorg-328	335	42	range	range	NOUN
fueconorg-328	335	43	of	of	ADP
fueconorg-328	335	44	real	real	ADJ
fueconorg-328	335	45	estate	estate	NOUN
fueconorg-328	335	46	values	value	NOUN
fueconorg-328	335	47	in	in	ADP
fueconorg-328	335	48	the	the	DET
fueconorg-328	335	49	same	same	ADJ
fueconorg-328	335	50	way	way	NOUN
fueconorg-328	335	51	.	.	PUNCT
fueconorg-328	336	1	accordingly	accordingly	ADV
fueconorg-328	336	2	,	,	PUNCT
fueconorg-328	336	3	changes	change	NOUN
fueconorg-328	336	4	in	in	ADP
fueconorg-328	336	5	the	the	DET
fueconorg-328	336	6	progressivity	progressivity	NOUN
fueconorg-328	336	7	(	(	PUNCT
fueconorg-328	336	8	fig	fig	NOUN
fueconorg-328	336	9	.	.	PUNCT
fueconorg-328	337	1	4c	4c	NOUN
fueconorg-328	337	2	and	and	CCONJ
fueconorg-328	337	3	4d	4d	NUM
fueconorg-328	337	4	)	)	PUNCT
fueconorg-328	337	5	can	can	AUX
fueconorg-328	337	6	be	be	AUX
fueconorg-328	337	7	attributed	attribute	VERB
fueconorg-328	337	8	to	to	ADP
fueconorg-328	337	9	transitions	transition	NOUN
fueconorg-328	337	10	from	from	ADP
fueconorg-328	337	11	one	one	NUM
fueconorg-328	337	12	tax	tax	NOUN
fueconorg-328	337	13	bracket	bracket	NOUN
fueconorg-328	337	14	to	to	ADP
fueconorg-328	337	15	another	another	DET
fueconorg-328	337	16	tax	tax	NOUN
fueconorg-328	337	17	bracket	bracket	NOUN
fueconorg-328	337	18	,	,	PUNCT
fueconorg-328	337	19	but	but	CCONJ
fueconorg-328	337	20	not	not	PART
fueconorg-328	337	21	to	to	ADP
fueconorg-328	337	22	the	the	DET
fueconorg-328	337	23	reduction	reduction	NOUN
fueconorg-328	337	24	in	in	ADP
fueconorg-328	337	25	depreciation	depreciation	NOUN
fueconorg-328	337	26	rates	rate	NOUN
fueconorg-328	337	27	.	.	PUNCT
fueconorg-328	338	1	depreciation	depreciation	NOUN
fueconorg-328	338	2	decrease	decrease	NOUN
fueconorg-328	338	3	is	be	AUX
fueconorg-328	338	4	a	a	DET
fueconorg-328	338	5	change	change	NOUN
fueconorg-328	338	6	that	that	PRON
fueconorg-328	338	7	has	have	AUX
fueconorg-328	338	8	led	lead	VERB
fueconorg-328	338	9	to	to	ADP
fueconorg-328	338	10	the	the	DET
fueconorg-328	338	11	tax	tax	NOUN
fueconorg-328	338	12	burden	burden	NOUN
fueconorg-328	338	13	increase	increase	NOUN
fueconorg-328	338	14	,	,	PUNCT
fueconorg-328	338	15	but	but	CCONJ
fueconorg-328	338	16	does	do	AUX
fueconorg-328	338	17	not	not	PART
fueconorg-328	338	18	affect	affect	VERB
fueconorg-328	338	19	the	the	DET
fueconorg-328	338	20	progressivity	progressivity	NOUN
fueconorg-328	338	21	.	.	PUNCT
fueconorg-328	339	1	0.000	0.000	NUM
fueconorg-328	339	2	0.050	0.050	NUM
fueconorg-328	339	3	0.100	0.100	NUM
fueconorg-328	339	4	0.150	0.150	NUM
fueconorg-328	339	5	0.200	0.200	NUM
fueconorg-328	339	6	0.250	0.250	NUM
fueconorg-328	339	7	0.300	0.300	NUM
fueconorg-328	339	8	25	25	NUM
fueconorg-328	339	9	00	00	NUM
fueconorg-328	339	10	00	00	NUM
fueconorg-328	339	11	0	0	NUM
fueconorg-328	339	12	.	.	NOUN
fueconorg-328	339	13	0	0	NUM
fueconorg-328	340	1	75	75	NUM
fueconorg-328	340	2	00	00	NUM
fueconorg-328	340	3	00	00	NUM
fueconorg-328	340	4	0	0	NUM
fueconorg-328	340	5	.	.	NOUN
fueconorg-328	340	6	0	0	NUM
fueconorg-328	341	1	12	12	NUM
fueconorg-328	341	2	50	50	NUM
fueconorg-328	341	3	00	00	NUM
fueconorg-328	341	4	00	00	NUM
fueconorg-328	342	1	.0	.0	NUM
fueconorg-328	342	2	17	17	NUM
fueconorg-328	342	3	50	50	NUM
fueconorg-328	342	4	00	00	NUM
fueconorg-328	342	5	00	00	NUM
fueconorg-328	343	1	.0	.0	NUM
fueconorg-328	343	2	22	22	NUM
fueconorg-328	343	3	50	50	NUM
fueconorg-328	343	4	00	00	NUM
fueconorg-328	343	5	00	00	NUM
fueconorg-328	344	1	.0	.0	NUM
fueconorg-328	344	2	27	27	NUM
fueconorg-328	344	3	50	50	NUM
fueconorg-328	344	4	00	00	NUM
fueconorg-328	344	5	00	00	NUM
fueconorg-328	345	1	.0	.0	NUM
fueconorg-328	345	2	32	32	NUM
fueconorg-328	345	3	50	50	NUM
fueconorg-328	345	4	00	00	NUM
fueconorg-328	345	5	00	00	NUM
fueconorg-328	346	1	.0	.0	NUM
fueconorg-328	346	2	37	37	NUM
fueconorg-328	346	3	50	50	NUM
fueconorg-328	346	4	00	00	NUM
fueconorg-328	346	5	00	00	NUM
fueconorg-328	347	1	.0	.0	NUM
fueconorg-328	348	1	42	42	NUM
fueconorg-328	348	2	50	50	NUM
fueconorg-328	348	3	00	00	NUM
fueconorg-328	348	4	00	00	NUM
fueconorg-328	349	1	.0	.0	NUM
fueconorg-328	350	1	47	47	NUM
fueconorg-328	350	2	50	50	NUM
fueconorg-328	350	3	00	00	NUM
fueconorg-328	350	4	00	00	NUM
fueconorg-328	350	5	.0	.0	NUM
fueconorg-328	350	6	before	before	ADP
fueconorg-328	350	7	changes	change	NOUN
fueconorg-328	350	8	after	after	ADP
fueconorg-328	350	9	changes	change	NOUN
fueconorg-328	350	10	0.000	0.000	NUM
fueconorg-328	350	11	0.050	0.050	NUM
fueconorg-328	350	12	0.100	0.100	NUM
fueconorg-328	350	13	0.150	0.150	NUM
fueconorg-328	350	14	0.200	0.200	NUM
fueconorg-328	350	15	0.250	0.250	NUM
fueconorg-328	350	16	0.300	0.300	NUM
fueconorg-328	350	17	0.350	0.350	NUM
fueconorg-328	350	18	0.400	0.400	NUM
fueconorg-328	350	19	0.450	0.450	NUM
fueconorg-328	350	20	0.500	0.500	NUM
fueconorg-328	350	21	25	25	NUM
fueconorg-328	350	22	00	00	NUM
fueconorg-328	350	23	00	00	NUM
fueconorg-328	350	24	0	0	NUM
fueconorg-328	350	25	.	.	NOUN
fueconorg-328	350	26	0	0	NUM
fueconorg-328	351	1	75	75	NUM
fueconorg-328	351	2	00	00	NUM
fueconorg-328	351	3	00	00	NUM
fueconorg-328	351	4	0	0	NUM
fueconorg-328	351	5	.	.	NOUN
fueconorg-328	351	6	0	0	NUM
fueconorg-328	352	1	12	12	NUM
fueconorg-328	352	2	50	50	NUM
fueconorg-328	352	3	00	00	NUM
fueconorg-328	352	4	00	00	NUM
fueconorg-328	353	1	.0	.0	NUM
fueconorg-328	353	2	17	17	NUM
fueconorg-328	353	3	50	50	NUM
fueconorg-328	353	4	00	00	NUM
fueconorg-328	353	5	00	00	NUM
fueconorg-328	354	1	.0	.0	NUM
fueconorg-328	354	2	22	22	NUM
fueconorg-328	354	3	50	50	NUM
fueconorg-328	354	4	00	00	NUM
fueconorg-328	354	5	00	00	NUM
fueconorg-328	355	1	.0	.0	NUM
fueconorg-328	355	2	27	27	NUM
fueconorg-328	355	3	50	50	NUM
fueconorg-328	355	4	00	00	NUM
fueconorg-328	355	5	00	00	NUM
fueconorg-328	356	1	.0	.0	NUM
fueconorg-328	356	2	32	32	NUM
fueconorg-328	356	3	50	50	NUM
fueconorg-328	356	4	00	00	NUM
fueconorg-328	356	5	00	00	NUM
fueconorg-328	357	1	.0	.0	NUM
fueconorg-328	357	2	37	37	NUM
fueconorg-328	357	3	50	50	NUM
fueconorg-328	357	4	00	00	NUM
fueconorg-328	357	5	00	00	NUM
fueconorg-328	358	1	.0	.0	NUM
fueconorg-328	359	1	42	42	NUM
fueconorg-328	359	2	50	50	NUM
fueconorg-328	359	3	00	00	NUM
fueconorg-328	359	4	00	00	NUM
fueconorg-328	360	1	.0	.0	NUM
fueconorg-328	361	1	47	47	NUM
fueconorg-328	361	2	50	50	NUM
fueconorg-328	361	3	00	00	NUM
fueconorg-328	361	4	00	00	NUM
fueconorg-328	361	5	.0	.0	NUM
fueconorg-328	361	6	before	before	ADP
fueconorg-328	361	7	changes	change	NOUN
fueconorg-328	361	8	after	after	ADP
fueconorg-328	361	9	changes	change	NOUN
fueconorg-328	361	10	0.00	0.00	NUM
fueconorg-328	361	11	0.50	0.50	NUM
fueconorg-328	361	12	1.00	1.00	NUM
fueconorg-328	361	13	1.50	1.50	NUM
fueconorg-328	361	14	2.00	2.00	NUM
fueconorg-328	361	15	2.50	2.50	NUM
fueconorg-328	361	16	3.00	3.00	NUM
fueconorg-328	361	17	5	5	NUM
fueconorg-328	361	18	0	0	NUM
fueconorg-328	361	19	0	0	NUM
fueconorg-328	361	20	0	0	NUM
fueconorg-328	361	21	0	0	NUM
fueconorg-328	361	22	0	0	NUM
fueconorg-328	361	23	0	0	NUM
fueconorg-328	362	1	.0	.0	NUM
fueconorg-328	362	2	1	1	NUM
fueconorg-328	362	3	0	0	NUM
fueconorg-328	362	4	0	0	NUM
fueconorg-328	362	5	0	0	NUM
fueconorg-328	362	6	0	0	NUM
fueconorg-328	362	7	0	0	NUM
fueconorg-328	362	8	0	0	NUM
fueconorg-328	362	9	0	0	NUM
fueconorg-328	363	1	.0	.0	NUM
fueconorg-328	363	2	1	1	NUM
fueconorg-328	363	3	5	5	NUM
fueconorg-328	363	4	0	0	NUM
fueconorg-328	363	5	0	0	NUM
fueconorg-328	363	6	0	0	NUM
fueconorg-328	363	7	0	0	NUM
fueconorg-328	363	8	0	0	NUM
fueconorg-328	363	9	0	0	NUM
fueconorg-328	363	10	.0	.0	NUM
fueconorg-328	363	11	2	2	NUM
fueconorg-328	363	12	0	0	NUM
fueconorg-328	363	13	0	0	NUM
fueconorg-328	363	14	0	0	NUM
fueconorg-328	363	15	0	0	NUM
fueconorg-328	363	16	0	0	NUM
fueconorg-328	363	17	0	0	NUM
fueconorg-328	363	18	0	0	NUM
fueconorg-328	363	19	.0	.0	NUM
fueconorg-328	363	20	2	2	NUM
fueconorg-328	363	21	5	5	NUM
fueconorg-328	363	22	0	0	NUM
fueconorg-328	363	23	0	0	NUM
fueconorg-328	363	24	0	0	NUM
fueconorg-328	363	25	0	0	NUM
fueconorg-328	363	26	0	0	NUM
fueconorg-328	363	27	0	0	NUM
fueconorg-328	363	28	.0	.0	NUM
fueconorg-328	363	29	3	3	NUM
fueconorg-328	363	30	0	0	NUM
fueconorg-328	363	31	0	0	NUM
fueconorg-328	363	32	0	0	NUM
fueconorg-328	363	33	0	0	NUM
fueconorg-328	363	34	0	0	NUM
fueconorg-328	363	35	0	0	NUM
fueconorg-328	363	36	0	0	NUM
fueconorg-328	364	1	.0	.0	NUM
fueconorg-328	364	2	3	3	NUM
fueconorg-328	364	3	5	5	NUM
fueconorg-328	364	4	0	0	NUM
fueconorg-328	364	5	0	0	NUM
fueconorg-328	364	6	0	0	NUM
fueconorg-328	364	7	0	0	NUM
fueconorg-328	364	8	0	0	NUM
fueconorg-328	364	9	0	0	NUM
fueconorg-328	364	10	.0	.0	NUM
fueconorg-328	364	11	4	4	NUM
fueconorg-328	364	12	0	0	NUM
fueconorg-328	364	13	0	0	NUM
fueconorg-328	364	14	0	0	NUM
fueconorg-328	364	15	0	0	NUM
fueconorg-328	364	16	0	0	NUM
fueconorg-328	364	17	0	0	NUM
fueconorg-328	364	18	0	0	NUM
fueconorg-328	364	19	.0	.0	NUM
fueconorg-328	364	20	4	4	NUM
fueconorg-328	364	21	5	5	NUM
fueconorg-328	364	22	0	0	NUM
fueconorg-328	364	23	0	0	NUM
fueconorg-328	364	24	0	0	NUM
fueconorg-328	364	25	0	0	NUM
fueconorg-328	364	26	0	0	NUM
fueconorg-328	364	27	0	0	NUM
fueconorg-328	364	28	.0	.0	NUM
fueconorg-328	364	29	5	5	NUM
fueconorg-328	364	30	0	0	NUM
fueconorg-328	364	31	0	0	NUM
fueconorg-328	364	32	0	0	NUM
fueconorg-328	364	33	0	0	NUM
fueconorg-328	364	34	0	0	NUM
fueconorg-328	364	35	0	0	NUM
fueconorg-328	364	36	0	0	NUM
fueconorg-328	364	37	.0	.0	NUM
fueconorg-328	364	38	before	before	ADP
fueconorg-328	364	39	changes	change	NOUN
fueconorg-328	364	40	after	after	ADP
fueconorg-328	364	41	changes	change	NOUN
fueconorg-328	364	42	0.9982	0.9982	NUM
fueconorg-328	365	1	0.9984	0.9984	NUM
fueconorg-328	365	2	0.9986	0.9986	NUM
fueconorg-328	365	3	0.9988	0.9988	NUM
fueconorg-328	365	4	0.999	0.999	NUM
fueconorg-328	365	5	0.9992	0.9992	NUM
fueconorg-328	365	6	0.9994	0.9994	NUM
fueconorg-328	365	7	0.9996	0.9996	NUM
fueconorg-328	365	8	0.9998	0.9998	NUM
fueconorg-328	365	9	1	1	NUM
fueconorg-328	365	10	1.0002	1.0002	NUM
fueconorg-328	365	11	25	25	NUM
fueconorg-328	365	12	00	00	NUM
fueconorg-328	365	13	00	00	NUM
fueconorg-328	365	14	0	0	NUM
fueconorg-328	365	15	.	.	NOUN
fueconorg-328	365	16	0	0	NUM
fueconorg-328	366	1	75	75	NUM
fueconorg-328	366	2	00	00	NUM
fueconorg-328	366	3	00	00	NUM
fueconorg-328	366	4	0	0	NUM
fueconorg-328	366	5	.	.	NOUN
fueconorg-328	366	6	0	0	NUM
fueconorg-328	367	1	12	12	NUM
fueconorg-328	367	2	50	50	NUM
fueconorg-328	367	3	00	00	NUM
fueconorg-328	367	4	00	00	NUM
fueconorg-328	368	1	.0	.0	NUM
fueconorg-328	368	2	17	17	NUM
fueconorg-328	368	3	50	50	NUM
fueconorg-328	368	4	00	00	NUM
fueconorg-328	368	5	00	00	NUM
fueconorg-328	369	1	.0	.0	NUM
fueconorg-328	369	2	22	22	NUM
fueconorg-328	369	3	50	50	NUM
fueconorg-328	369	4	00	00	NUM
fueconorg-328	369	5	00	00	NUM
fueconorg-328	370	1	.0	.0	NUM
fueconorg-328	370	2	27	27	NUM
fueconorg-328	370	3	50	50	NUM
fueconorg-328	370	4	00	00	NUM
fueconorg-328	370	5	00	00	NUM
fueconorg-328	371	1	.0	.0	NUM
fueconorg-328	371	2	32	32	NUM
fueconorg-328	371	3	50	50	NUM
fueconorg-328	371	4	00	00	NUM
fueconorg-328	371	5	00	00	NUM
fueconorg-328	372	1	.0	.0	NUM
fueconorg-328	372	2	37	37	NUM
fueconorg-328	372	3	50	50	NUM
fueconorg-328	372	4	00	00	NUM
fueconorg-328	372	5	00	00	NUM
fueconorg-328	373	1	.0	.0	NUM
fueconorg-328	374	1	42	42	NUM
fueconorg-328	374	2	50	50	NUM
fueconorg-328	374	3	00	00	NUM
fueconorg-328	374	4	00	00	NUM
fueconorg-328	375	1	.0	.0	NUM
fueconorg-328	376	1	47	47	NUM
fueconorg-328	376	2	50	50	NUM
fueconorg-328	376	3	00	00	NUM
fueconorg-328	376	4	00	00	NUM
fueconorg-328	376	5	.0	.0	NUM
fueconorg-328	376	6	before	before	ADP
fueconorg-328	376	7	changes	change	NOUN
fueconorg-328	376	8	after	after	ADP
fueconorg-328	376	9	changes	change	NOUN
fueconorg-328	376	10	property	property	NOUN
fueconorg-328	376	11	tax	tax	NOUN
fueconorg-328	376	12	burden	burden	NOUN
fueconorg-328	376	13	and	and	CCONJ
fueconorg-328	376	14	progressivity	progressivity	NOUN
fueconorg-328	376	15	in	in	ADP
fueconorg-328	376	16	the	the	DET
fueconorg-328	376	17	case	case	NOUN
fueconorg-328	376	18	of	of	ADP
fueconorg-328	376	19	serbia	serbia	PROPN
fueconorg-328	376	20			VERB
fueconorg-328	376	21	73	73	NUM
fueconorg-328	376	22	final	final	ADJ
fueconorg-328	376	23	remarks	remark	NOUN
fueconorg-328	376	24	based	base	VERB
fueconorg-328	376	25	on	on	ADP
fueconorg-328	376	26	all	all	DET
fueconorg-328	376	27	the	the	DET
fueconorg-328	376	28	above	above	ADJ
fueconorg-328	376	29	,	,	PUNCT
fueconorg-328	376	30	we	we	PRON
fueconorg-328	376	31	can	can	AUX
fueconorg-328	376	32	see	see	VERB
fueconorg-328	376	33	that	that	SCONJ
fueconorg-328	376	34	the	the	DET
fueconorg-328	376	35	changes	change	NOUN
fueconorg-328	376	36	of	of	ADP
fueconorg-328	376	37	parameters	parameter	NOUN
fueconorg-328	376	38	in	in	ADP
fueconorg-328	376	39	tax	tax	NOUN
fueconorg-328	376	40	payment	payment	NOUN
fueconorg-328	376	41	calculation	calculation	NOUN
fueconorg-328	376	42	introduced	introduce	VERB
fueconorg-328	376	43	by	by	ADP
fueconorg-328	376	44	2010	2010	NUM
fueconorg-328	376	45	law	law	NOUN
fueconorg-328	376	46	amendment	amendment	NOUN
fueconorg-328	376	47	produced	produce	VERB
fueconorg-328	376	48	an	an	DET
fueconorg-328	376	49	increase	increase	NOUN
fueconorg-328	376	50	of	of	ADP
fueconorg-328	376	51	tax	tax	NOUN
fueconorg-328	376	52	burden	burden	NOUN
fueconorg-328	376	53	to	to	PART
fueconorg-328	376	54	be	be	AUX
fueconorg-328	376	55	borne	bear	VERB
fueconorg-328	376	56	by	by	ADP
fueconorg-328	376	57	taxpayers	taxpayer	NOUN
fueconorg-328	376	58	.	.	PUNCT
fueconorg-328	377	1	factors	factor	NOUN
fueconorg-328	377	2	that	that	PRON
fueconorg-328	377	3	have	have	AUX
fueconorg-328	377	4	led	lead	VERB
fueconorg-328	377	5	to	to	ADP
fueconorg-328	377	6	an	an	DET
fueconorg-328	377	7	increase	increase	NOUN
fueconorg-328	377	8	in	in	ADP
fueconorg-328	377	9	the	the	DET
fueconorg-328	377	10	tax	tax	NOUN
fueconorg-328	377	11	burden	burden	NOUN
fueconorg-328	377	12	are	be	AUX
fueconorg-328	377	13	reduction	reduction	NOUN
fueconorg-328	377	14	of	of	ADP
fueconorg-328	377	15	real	real	ADJ
fueconorg-328	377	16	estate	estate	NOUN
fueconorg-328	377	17	depreciation	depreciation	NOUN
fueconorg-328	377	18	,	,	PUNCT
fueconorg-328	377	19	to	to	ADP
fueconorg-328	377	20	a	a	DET
fueconorg-328	377	21	lesser	less	ADJ
fueconorg-328	377	22	extent	extent	NOUN
fueconorg-328	377	23	,	,	PUNCT
fueconorg-328	377	24	and	and	CCONJ
fueconorg-328	377	25	,	,	PUNCT
fueconorg-328	377	26	to	to	ADP
fueconorg-328	377	27	a	a	DET
fueconorg-328	377	28	much	much	ADV
fueconorg-328	377	29	greater	great	ADJ
fueconorg-328	377	30	extent	extent	NOUN
fueconorg-328	377	31	,	,	PUNCT
fueconorg-328	377	32	tax	tax	NOUN
fueconorg-328	377	33	credit	credit	NOUN
fueconorg-328	377	34	reduction	reduction	NOUN
fueconorg-328	377	35	,	,	PUNCT
fueconorg-328	377	36	especially	especially	ADV
fueconorg-328	377	37	at	at	ADP
fueconorg-328	377	38	higher	high	ADJ
fueconorg-328	377	39	levels	level	NOUN
fueconorg-328	377	40	of	of	ADP
fueconorg-328	377	41	real	real	ADJ
fueconorg-328	377	42	estate	estate	NOUN
fueconorg-328	377	43	value	value	NOUN
fueconorg-328	377	44	.	.	PUNCT
fueconorg-328	378	1	on	on	ADP
fueconorg-328	378	2	the	the	DET
fueconorg-328	378	3	other	other	ADJ
fueconorg-328	378	4	hand	hand	NOUN
fueconorg-328	378	5	,	,	PUNCT
fueconorg-328	378	6	isolated	isolated	ADJ
fueconorg-328	378	7	changes	change	NOUN
fueconorg-328	378	8	made	make	VERB
fueconorg-328	378	9	in	in	ADP
fueconorg-328	378	10	the	the	DET
fueconorg-328	378	11	composition	composition	NOUN
fueconorg-328	378	12	of	of	ADP
fueconorg-328	378	13	tax	tax	NOUN
fueconorg-328	378	14	brackets	bracket	NOUN
fueconorg-328	378	15	and	and	CCONJ
fueconorg-328	378	16	tax	tax	NOUN
fueconorg-328	378	17	rates	rate	NOUN
fueconorg-328	378	18	have	have	AUX
fueconorg-328	378	19	generated	generate	VERB
fueconorg-328	378	20	the	the	DET
fueconorg-328	378	21	reduction	reduction	NOUN
fueconorg-328	378	22	in	in	ADP
fueconorg-328	378	23	the	the	DET
fueconorg-328	378	24	tax	tax	NOUN
fueconorg-328	378	25	burden	burden	NOUN
fueconorg-328	378	26	at	at	ADP
fueconorg-328	378	27	all	all	DET
fueconorg-328	378	28	real	real	ADJ
fueconorg-328	378	29	estate	estate	NOUN
fueconorg-328	378	30	value	value	NOUN
fueconorg-328	378	31	levels	level	NOUN
fueconorg-328	378	32	,	,	PUNCT
fueconorg-328	378	33	but	but	CCONJ
fueconorg-328	378	34	this	this	DET
fueconorg-328	378	35	reduction	reduction	NOUN
fueconorg-328	378	36	is	be	AUX
fueconorg-328	378	37	not	not	PART
fueconorg-328	378	38	enough	enough	ADJ
fueconorg-328	378	39	to	to	PART
fueconorg-328	378	40	offset	offset	VERB
fueconorg-328	378	41	the	the	DET
fueconorg-328	378	42	impact	impact	NOUN
fueconorg-328	378	43	of	of	ADP
fueconorg-328	378	44	tax	tax	NOUN
fueconorg-328	378	45	credit	credit	NOUN
fueconorg-328	378	46	change	change	NOUN
fueconorg-328	378	47	.	.	PUNCT
fueconorg-328	379	1	in	in	ADP
fueconorg-328	379	2	the	the	DET
fueconorg-328	379	3	hypothetical	hypothetical	ADJ
fueconorg-328	379	4	example	example	NOUN
fueconorg-328	379	5	presented	present	VERB
fueconorg-328	379	6	here	here	ADV
fueconorg-328	379	7	,	,	PUNCT
fueconorg-328	379	8	tax	tax	NOUN
fueconorg-328	379	9	liability	liability	NOUN
fueconorg-328	379	10	becomes	become	VERB
fueconorg-328	379	11	constantly	constantly	ADV
fueconorg-328	379	12	higher	high	ADJ
fueconorg-328	379	13	after	after	ADP
fueconorg-328	379	14	legislative	legislative	ADJ
fueconorg-328	379	15	changes	change	NOUN
fueconorg-328	379	16	,	,	PUNCT
fueconorg-328	379	17	but	but	CCONJ
fueconorg-328	379	18	only	only	ADV
fueconorg-328	379	19	at	at	ADP
fueconorg-328	379	20	higher	high	ADJ
fueconorg-328	379	21	values	value	NOUN
fueconorg-328	379	22	that	that	PRON
fueconorg-328	379	23	exceed	exceed	VERB
fueconorg-328	379	24	30	30	NUM
fueconorg-328	379	25	million	million	NUM
fueconorg-328	379	26	dinars	dinar	NOUN
fueconorg-328	379	27	.	.	PUNCT
fueconorg-328	380	1	for	for	ADP
fueconorg-328	380	2	lower	low	ADJ
fueconorg-328	380	3	real	real	ADJ
fueconorg-328	380	4	estate	estate	NOUN
fueconorg-328	380	5	values	value	NOUN
fueconorg-328	380	6	,	,	PUNCT
fueconorg-328	380	7	the	the	DET
fueconorg-328	380	8	tax	tax	NOUN
fueconorg-328	380	9	liability	liability	NOUN
fueconorg-328	380	10	in	in	ADP
fueconorg-328	380	11	the	the	DET
fueconorg-328	380	12	real	real	ADJ
fueconorg-328	380	13	estate	estate	NOUN
fueconorg-328	380	14	value	value	NOUN
fueconorg-328	380	15	range	range	NOUN
fueconorg-328	380	16	from	from	ADP
fueconorg-328	380	17	2.5	2.5	NUM
fueconorg-328	380	18	to	to	PART
fueconorg-328	380	19	15	15	NUM
fueconorg-328	380	20	million	million	NUM
fueconorg-328	380	21	dinars	dinar	NOUN
fueconorg-328	380	22	becomes	become	VERB
fueconorg-328	380	23	higher	high	ADJ
fueconorg-328	380	24	after	after	ADP
fueconorg-328	380	25	legislative	legislative	ADJ
fueconorg-328	380	26	changes	change	NOUN
fueconorg-328	380	27	,	,	PUNCT
fueconorg-328	380	28	but	but	CCONJ
fueconorg-328	380	29	in	in	ADP
fueconorg-328	380	30	the	the	DET
fueconorg-328	380	31	range	range	NOUN
fueconorg-328	380	32	from	from	ADP
fueconorg-328	380	33	17.5	17.5	NUM
fueconorg-328	380	34	to	to	PART
fueconorg-328	380	35	27.5	27.5	NUM
fueconorg-328	380	36	mil	mil	NOUN
fueconorg-328	380	37	.	.	PUNCT
fueconorg-328	381	1	dinars	dinar	NOUN
fueconorg-328	381	2	it	it	PRON
fueconorg-328	381	3	becomes	become	VERB
fueconorg-328	381	4	lower	low	ADJ
fueconorg-328	381	5	.	.	PUNCT
fueconorg-328	382	1	in	in	ADP
fueconorg-328	382	2	this	this	DET
fueconorg-328	382	3	range	range	NOUN
fueconorg-328	382	4	the	the	DET
fueconorg-328	382	5	tax	tax	NOUN
fueconorg-328	382	6	rate	rate	NOUN
fueconorg-328	382	7	applied	apply	VERB
fueconorg-328	382	8	is	be	AUX
fueconorg-328	382	9	lower	low	ADJ
fueconorg-328	382	10	after	after	ADP
fueconorg-328	382	11	the	the	DET
fueconorg-328	382	12	law	law	NOUN
fueconorg-328	382	13	amendments	amendment	NOUN
fueconorg-328	382	14	,	,	PUNCT
fueconorg-328	382	15	but	but	CCONJ
fueconorg-328	382	16	the	the	DET
fueconorg-328	382	17	tax	tax	NOUN
fueconorg-328	382	18	credit	credit	NOUN
fueconorg-328	382	19	percent	percent	NOUN
fueconorg-328	382	20	also	also	ADV
fueconorg-328	382	21	becomes	become	VERB
fueconorg-328	382	22	lower	low	ADJ
fueconorg-328	382	23	along	along	ADP
fueconorg-328	382	24	with	with	ADP
fueconorg-328	382	25	the	the	DET
fueconorg-328	382	26	lower	low	ADJ
fueconorg-328	382	27	depreciation	depreciation	NOUN
fueconorg-328	382	28	rate	rate	NOUN
fueconorg-328	382	29	.	.	PUNCT
fueconorg-328	383	1	the	the	DET
fueconorg-328	383	2	combined	combine	VERB
fueconorg-328	383	3	impact	impact	NOUN
fueconorg-328	383	4	of	of	ADP
fueconorg-328	383	5	the	the	DET
fueconorg-328	383	6	tax	tax	NOUN
fueconorg-328	383	7	credit	credit	NOUN
fueconorg-328	383	8	and	and	CCONJ
fueconorg-328	383	9	depreciation	depreciation	NOUN
fueconorg-328	383	10	prevails	prevail	NOUN
fueconorg-328	383	11	so	so	SCONJ
fueconorg-328	383	12	tax	tax	NOUN
fueconorg-328	383	13	liability	liability	NOUN
fueconorg-328	383	14	increases	increase	NOUN
fueconorg-328	383	15	.	.	PUNCT
fueconorg-328	384	1	however	however	ADV
fueconorg-328	384	2	,	,	PUNCT
fueconorg-328	384	3	in	in	ADP
fueconorg-328	384	4	the	the	DET
fueconorg-328	384	5	range	range	NOUN
fueconorg-328	384	6	from	from	ADP
fueconorg-328	384	7	17.5	17.5	NUM
fueconorg-328	384	8	to	to	PART
fueconorg-328	384	9	27.5	27.5	NUM
fueconorg-328	384	10	million	million	NUM
fueconorg-328	384	11	dinars	dinar	NOUN
fueconorg-328	384	12	,	,	PUNCT
fueconorg-328	384	13	the	the	DET
fueconorg-328	384	14	tax	tax	NOUN
fueconorg-328	384	15	liability	liability	NOUN
fueconorg-328	384	16	after	after	SCONJ
fueconorg-328	384	17	the	the	DET
fueconorg-328	384	18	legislative	legislative	ADJ
fueconorg-328	384	19	changes	change	NOUN
fueconorg-328	384	20	is	be	AUX
fueconorg-328	384	21	lower	low	ADJ
fueconorg-328	384	22	,	,	PUNCT
fueconorg-328	384	23	suggesting	suggest	VERB
fueconorg-328	384	24	that	that	SCONJ
fueconorg-328	384	25	the	the	DET
fueconorg-328	384	26	combined	combine	VERB
fueconorg-328	384	27	impact	impact	NOUN
fueconorg-328	384	28	of	of	ADP
fueconorg-328	384	29	tax	tax	NOUN
fueconorg-328	384	30	rates	rate	NOUN
fueconorg-328	384	31	and	and	CCONJ
fueconorg-328	384	32	tax	tax	NOUN
fueconorg-328	384	33	brackets	bracket	NOUN
fueconorg-328	384	34	is	be	AUX
fueconorg-328	384	35	stronger	strong	ADJ
fueconorg-328	384	36	than	than	ADP
fueconorg-328	384	37	the	the	DET
fueconorg-328	384	38	combined	combine	VERB
fueconorg-328	384	39	impact	impact	NOUN
fueconorg-328	384	40	of	of	ADP
fueconorg-328	384	41	tax	tax	NOUN
fueconorg-328	384	42	credit	credit	NOUN
fueconorg-328	384	43	and	and	CCONJ
fueconorg-328	384	44	depreciation	depreciation	NOUN
fueconorg-328	384	45	.	.	PUNCT
fueconorg-328	385	1	for	for	ADP
fueconorg-328	385	2	the	the	DET
fueconorg-328	385	3	30	30	NUM
fueconorg-328	385	4	-	-	SYM
fueconorg-328	385	5	50	50	NUM
fueconorg-328	385	6	million	million	NUM
fueconorg-328	385	7	dinars	dinar	NOUN
fueconorg-328	385	8	range	range	NOUN
fueconorg-328	385	9	,	,	PUNCT
fueconorg-328	385	10	a	a	DET
fueconorg-328	385	11	significant	significant	ADJ
fueconorg-328	385	12	decrease	decrease	NOUN
fueconorg-328	385	13	of	of	ADP
fueconorg-328	385	14	tax	tax	NOUN
fueconorg-328	385	15	credit	credit	NOUN
fueconorg-328	385	16	occurs	occur	VERB
fueconorg-328	385	17	,	,	PUNCT
fueconorg-328	385	18	which	which	PRON
fueconorg-328	385	19	increases	increase	VERB
fueconorg-328	385	20	the	the	DET
fueconorg-328	385	21	amount	amount	NOUN
fueconorg-328	385	22	of	of	ADP
fueconorg-328	385	23	tax	tax	NOUN
fueconorg-328	385	24	liability	liability	NOUN
fueconorg-328	385	25	,	,	PUNCT
fueconorg-328	385	26	i.e.	i.e.	X
fueconorg-328	385	27	,	,	PUNCT
fueconorg-328	385	28	the	the	DET
fueconorg-328	385	29	impact	impact	NOUN
fueconorg-328	385	30	of	of	ADP
fueconorg-328	385	31	tax	tax	NOUN
fueconorg-328	385	32	credit	credit	NOUN
fueconorg-328	385	33	and	and	CCONJ
fueconorg-328	385	34	depreciation	depreciation	NOUN
fueconorg-328	385	35	prevails	prevail	NOUN
fueconorg-328	385	36	over	over	ADP
fueconorg-328	385	37	the	the	DET
fueconorg-328	385	38	influence	influence	NOUN
fueconorg-328	385	39	of	of	ADP
fueconorg-328	385	40	tax	tax	NOUN
fueconorg-328	385	41	rates	rate	NOUN
fueconorg-328	385	42	/	/	SYM
fueconorg-328	385	43	brackets	bracket	NOUN
fueconorg-328	385	44	changes	change	NOUN
fueconorg-328	385	45	.	.	PUNCT
fueconorg-328	386	1	values	value	NOUN
fueconorg-328	386	2	of	of	ADP
fueconorg-328	386	3	local	local	ADJ
fueconorg-328	386	4	tax	tax	NOUN
fueconorg-328	386	5	progressivity	progressivity	NOUN
fueconorg-328	386	6	indicators	indicator	NOUN
fueconorg-328	386	7	before	before	ADP
fueconorg-328	386	8	and	and	CCONJ
fueconorg-328	386	9	after	after	SCONJ
fueconorg-328	386	10	legislative	legislative	ADJ
fueconorg-328	386	11	changes	change	NOUN
fueconorg-328	386	12	inform	inform	VERB
fueconorg-328	386	13	us	we	PRON
fueconorg-328	386	14	that	that	SCONJ
fueconorg-328	386	15	an	an	DET
fueconorg-328	386	16	increase	increase	NOUN
fueconorg-328	386	17	in	in	ADP
fueconorg-328	386	18	tax	tax	NOUN
fueconorg-328	386	19	progressivity	progressivity	NOUN
fueconorg-328	386	20	occurred	occur	VERB
fueconorg-328	386	21	,	,	PUNCT
fueconorg-328	386	22	but	but	CCONJ
fueconorg-328	386	23	not	not	PART
fueconorg-328	386	24	along	along	ADP
fueconorg-328	386	25	the	the	DET
fueconorg-328	386	26	entire	entire	ADJ
fueconorg-328	386	27	scale	scale	NOUN
fueconorg-328	386	28	of	of	ADP
fueconorg-328	386	29	real	real	ADJ
fueconorg-328	386	30	estate	estate	NOUN
fueconorg-328	386	31	values	value	NOUN
fueconorg-328	386	32	.	.	PUNCT
fueconorg-328	387	1	for	for	ADP
fueconorg-328	387	2	a	a	DET
fueconorg-328	387	3	real	real	ADJ
fueconorg-328	387	4	estate	estate	NOUN
fueconorg-328	387	5	value	value	NOUN
fueconorg-328	387	6	range	range	NOUN
fueconorg-328	387	7	from	from	ADP
fueconorg-328	387	8	2.5	2.5	NUM
fueconorg-328	387	9	to	to	PART
fueconorg-328	387	10	10	10	NUM
fueconorg-328	387	11	million	million	NUM
fueconorg-328	387	12	dinars	dinar	NOUN
fueconorg-328	387	13	,	,	PUNCT
fueconorg-328	387	14	both	both	DET
fueconorg-328	387	15	progressivity	progressivity	NOUN
fueconorg-328	387	16	indicators	indicator	NOUN
fueconorg-328	387	17	have	have	VERB
fueconorg-328	387	18	a	a	DET
fueconorg-328	387	19	value	value	NOUN
fueconorg-328	387	20	of	of	ADP
fueconorg-328	387	21	1	1	NUM
fueconorg-328	387	22	,	,	PUNCT
fueconorg-328	387	23	which	which	PRON
fueconorg-328	387	24	means	mean	VERB
fueconorg-328	387	25	that	that	SCONJ
fueconorg-328	387	26	there	there	PRON
fueconorg-328	387	27	is	be	VERB
fueconorg-328	387	28	no	no	DET
fueconorg-328	387	29	progressivity	progressivity	NOUN
fueconorg-328	387	30	in	in	ADP
fueconorg-328	387	31	taxation	taxation	NOUN
fueconorg-328	387	32	(	(	PUNCT
fueconorg-328	387	33	this	this	PRON
fueconorg-328	387	34	is	be	AUX
fueconorg-328	387	35	a	a	DET
fueconorg-328	387	36	proportional	proportional	ADJ
fueconorg-328	387	37	tax	tax	NOUN
fueconorg-328	387	38	)	)	PUNCT
fueconorg-328	387	39	.	.	PUNCT
fueconorg-328	388	1	progressivity	progressivity	NOUN
fueconorg-328	388	2	is	be	AUX
fueconorg-328	388	3	more	more	ADV
fueconorg-328	388	4	pronounced	pronounced	ADJ
fueconorg-328	388	5	before	before	ADP
fueconorg-328	388	6	the	the	DET
fueconorg-328	388	7	legislative	legislative	ADJ
fueconorg-328	388	8	changes	change	NOUN
fueconorg-328	388	9	in	in	ADP
fueconorg-328	388	10	the	the	DET
fueconorg-328	388	11	12.5	12.5	NUM
fueconorg-328	388	12	-	-	SYM
fueconorg-328	388	13	17.5	17.5	NUM
fueconorg-328	388	14	million	million	NUM
fueconorg-328	388	15	dinars	dinar	NOUN
fueconorg-328	388	16	range	range	NOUN
fueconorg-328	388	17	,	,	PUNCT
fueconorg-328	388	18	while	while	SCONJ
fueconorg-328	388	19	at	at	ADP
fueconorg-328	388	20	higher	high	ADJ
fueconorg-328	388	21	values	value	NOUN
fueconorg-328	388	22	,	,	PUNCT
fueconorg-328	388	23	in	in	ADP
fueconorg-328	388	24	the	the	DET
fueconorg-328	388	25	20	20	NUM
fueconorg-328	388	26	-	-	SYM
fueconorg-328	388	27	50	50	NUM
fueconorg-328	388	28	million	million	NUM
fueconorg-328	388	29	dinars	dinar	NOUN
fueconorg-328	388	30	range	range	NOUN
fueconorg-328	388	31	,	,	PUNCT
fueconorg-328	388	32	property	property	NOUN
fueconorg-328	388	33	tax	tax	NOUN
fueconorg-328	388	34	progressivity	progressivity	NOUN
fueconorg-328	388	35	is	be	AUX
fueconorg-328	388	36	more	more	ADV
fueconorg-328	388	37	pronounced	pronounced	ADJ
fueconorg-328	388	38	after	after	ADP
fueconorg-328	388	39	the	the	DET
fueconorg-328	388	40	legislative	legislative	ADJ
fueconorg-328	388	41	changes	change	NOUN
fueconorg-328	388	42	.	.	PUNCT
fueconorg-328	389	1	using	use	VERB
fueconorg-328	389	2	more	more	ADV
fueconorg-328	389	3	detailed	detailed	ADJ
fueconorg-328	389	4	analysis	analysis	NOUN
fueconorg-328	389	5	,	,	PUNCT
fueconorg-328	389	6	we	we	PRON
fueconorg-328	389	7	have	have	AUX
fueconorg-328	389	8	found	find	VERB
fueconorg-328	389	9	that	that	SCONJ
fueconorg-328	389	10	the	the	DET
fueconorg-328	389	11	tax	tax	NOUN
fueconorg-328	389	12	credit	credit	NOUN
fueconorg-328	389	13	change	change	NOUN
fueconorg-328	389	14	led	lead	VERB
fueconorg-328	389	15	to	to	ADP
fueconorg-328	389	16	an	an	DET
fueconorg-328	389	17	increase	increase	NOUN
fueconorg-328	389	18	in	in	ADP
fueconorg-328	389	19	progressivity	progressivity	NOUN
fueconorg-328	389	20	at	at	ADP
fueconorg-328	389	21	higher	high	ADJ
fueconorg-328	389	22	real	real	ADJ
fueconorg-328	389	23	estate	estate	NOUN
fueconorg-328	389	24	values	value	NOUN
fueconorg-328	389	25	,	,	PUNCT
fueconorg-328	389	26	that	that	ADV
fueconorg-328	389	27	is	is	ADV
fueconorg-328	389	28	,	,	PUNCT
fueconorg-328	389	29	the	the	DET
fueconorg-328	389	30	effect	effect	NOUN
fueconorg-328	389	31	of	of	ADP
fueconorg-328	389	32	changes	change	NOUN
fueconorg-328	389	33	in	in	ADP
fueconorg-328	389	34	tax	tax	NOUN
fueconorg-328	389	35	credit	credit	NOUN
fueconorg-328	389	36	in	in	ADP
fueconorg-328	389	37	the	the	DET
fueconorg-328	389	38	direction	direction	NOUN
fueconorg-328	389	39	of	of	ADP
fueconorg-328	389	40	increasing	increase	VERB
fueconorg-328	389	41	progressivity	progressivity	NOUN
fueconorg-328	389	42	is	be	AUX
fueconorg-328	389	43	more	more	ADV
fueconorg-328	389	44	pronounced	pronounced	ADJ
fueconorg-328	389	45	than	than	ADP
fueconorg-328	389	46	the	the	DET
fueconorg-328	389	47	tax	tax	NOUN
fueconorg-328	389	48	rates	rate	NOUN
fueconorg-328	389	49	/	/	SYM
fueconorg-328	389	50	brackets	bracket	NOUN
fueconorg-328	389	51	change	change	NOUN
fueconorg-328	389	52	in	in	ADP
fueconorg-328	389	53	the	the	DET
fueconorg-328	389	54	direction	direction	NOUN
fueconorg-328	389	55	of	of	ADP
fueconorg-328	389	56	reducing	reduce	VERB
fueconorg-328	389	57	progressivity	progressivity	NOUN
fueconorg-328	389	58	.	.	PUNCT
fueconorg-328	390	1	on	on	ADP
fueconorg-328	390	2	the	the	DET
fueconorg-328	390	3	other	other	ADJ
fueconorg-328	390	4	hand	hand	NOUN
fueconorg-328	390	5	,	,	PUNCT
fueconorg-328	390	6	the	the	DET
fueconorg-328	390	7	impact	impact	NOUN
fueconorg-328	390	8	of	of	ADP
fueconorg-328	390	9	changes	change	NOUN
fueconorg-328	390	10	in	in	ADP
fueconorg-328	390	11	the	the	DET
fueconorg-328	390	12	composition	composition	NOUN
fueconorg-328	390	13	of	of	ADP
fueconorg-328	390	14	tax	tax	NOUN
fueconorg-328	390	15	rates	rate	NOUN
fueconorg-328	390	16	and	and	CCONJ
fueconorg-328	390	17	tax	tax	NOUN
fueconorg-328	390	18	brackets	bracket	NOUN
fueconorg-328	390	19	led	lead	VERB
fueconorg-328	390	20	to	to	ADP
fueconorg-328	390	21	reduction	reduction	NOUN
fueconorg-328	390	22	in	in	ADP
fueconorg-328	390	23	the	the	DET
fueconorg-328	390	24	progressivity	progressivity	NOUN
fueconorg-328	390	25	at	at	ADP
fueconorg-328	390	26	lower	low	ADJ
fueconorg-328	390	27	real	real	ADJ
fueconorg-328	390	28	estate	estate	NOUN
fueconorg-328	390	29	values	value	NOUN
fueconorg-328	390	30	.	.	PUNCT
fueconorg-328	391	1	state	state	NOUN
fueconorg-328	391	2	authorities	authority	NOUN
fueconorg-328	391	3	in	in	ADP
fueconorg-328	391	4	serbia	serbia	PROPN
fueconorg-328	391	5	are	be	AUX
fueconorg-328	391	6	oriented	orient	VERB
fueconorg-328	391	7	toward	toward	ADP
fueconorg-328	391	8	increasing	increase	VERB
fueconorg-328	391	9	property	property	NOUN
fueconorg-328	391	10	tax	tax	NOUN
fueconorg-328	391	11	revenue	revenue	NOUN
fueconorg-328	391	12	.	.	PUNCT
fueconorg-328	392	1	first	first	ADV
fueconorg-328	392	2	of	of	ADP
fueconorg-328	392	3	all	all	PRON
fueconorg-328	392	4	,	,	PUNCT
fueconorg-328	392	5	this	this	PRON
fueconorg-328	392	6	will	will	AUX
fueconorg-328	392	7	be	be	AUX
fueconorg-328	392	8	achieved	achieve	VERB
fueconorg-328	392	9	by	by	ADP
fueconorg-328	392	10	introducing	introduce	VERB
fueconorg-328	392	11	market	market	NOUN
fueconorg-328	392	12	values	value	NOUN
fueconorg-328	392	13	of	of	ADP
fueconorg-328	392	14	the	the	DET
fueconorg-328	392	15	real	real	ADJ
fueconorg-328	392	16	estate	estate	NOUN
fueconorg-328	392	17	as	as	ADP
fueconorg-328	392	18	tax	tax	NOUN
fueconorg-328	392	19	base	base	NOUN
fueconorg-328	392	20	.	.	PUNCT
fueconorg-328	393	1	currently	currently	ADV
fueconorg-328	393	2	,	,	PUNCT
fueconorg-328	393	3	due	due	ADP
fueconorg-328	393	4	to	to	ADP
fueconorg-328	393	5	the	the	DET
fueconorg-328	393	6	tax	tax	NOUN
fueconorg-328	393	7	base	base	NOUN
fueconorg-328	393	8	undervaluation	undervaluation	NOUN
fueconorg-328	393	9	,	,	PUNCT
fueconorg-328	393	10	the	the	DET
fueconorg-328	393	11	analysis	analysis	NOUN
fueconorg-328	393	12	conducted	conduct	VERB
fueconorg-328	393	13	in	in	ADP
fueconorg-328	393	14	this	this	DET
fueconorg-328	393	15	paper	paper	NOUN
fueconorg-328	393	16	has	have	VERB
fueconorg-328	393	17	a	a	DET
fueconorg-328	393	18	theoretical	theoretical	ADJ
fueconorg-328	393	19	character	character	NOUN
fueconorg-328	393	20	,	,	PUNCT
fueconorg-328	393	21	because	because	SCONJ
fueconorg-328	393	22	the	the	DET
fueconorg-328	393	23	share	share	NOUN
fueconorg-328	393	24	of	of	ADP
fueconorg-328	393	25	taxpayers	taxpayer	NOUN
fueconorg-328	393	26	in	in	ADP
fueconorg-328	393	27	the	the	DET
fueconorg-328	393	28	higher	high	ADJ
fueconorg-328	393	29	tax	tax	NOUN
fueconorg-328	393	30	brackets	bracket	NOUN
fueconorg-328	393	31	is	be	AUX
fueconorg-328	393	32	low	low	ADJ
fueconorg-328	393	33	.	.	PUNCT
fueconorg-328	394	1	also	also	ADV
fueconorg-328	394	2	,	,	PUNCT
fueconorg-328	394	3	the	the	DET
fueconorg-328	394	4	authorities	authority	NOUN
fueconorg-328	394	5	for	for	ADP
fueconorg-328	394	6	two	two	NUM
fueconorg-328	394	7	years	year	NOUN
fueconorg-328	394	8	in	in	ADP
fueconorg-328	394	9	a	a	DET
fueconorg-328	394	10	row	row	NOUN
fueconorg-328	394	11	limit	limit	NOUN
fueconorg-328	394	12	the	the	DET
fueconorg-328	394	13	full	full	ADJ
fueconorg-328	394	14	implementation	implementation	NOUN
fueconorg-328	394	15	of	of	ADP
fueconorg-328	394	16	the	the	DET
fueconorg-328	394	17	legal	legal	ADJ
fueconorg-328	394	18	provisions	provision	NOUN
fueconorg-328	394	19	through	through	ADP
fueconorg-328	394	20	prevention	prevention	NOUN
fueconorg-328	394	21	of	of	ADP
fueconorg-328	394	22	interannual	interannual	ADJ
fueconorg-328	394	23	rise	rise	NOUN
fueconorg-328	394	24	of	of	ADP
fueconorg-328	394	25	tax	tax	NOUN
fueconorg-328	394	26	liabilities	liability	NOUN
fueconorg-328	394	27	reported	report	VERB
fueconorg-328	394	28	in	in	ADP
fueconorg-328	394	29	the	the	DET
fueconorg-328	394	30	annual	annual	ADJ
fueconorg-328	394	31	tax	tax	NOUN
fueconorg-328	394	32	returns	return	NOUN
fueconorg-328	394	33	.	.	PUNCT
fueconorg-328	395	1	with	with	ADP
fueconorg-328	395	2	the	the	DET
fueconorg-328	395	3	introduction	introduction	NOUN
fueconorg-328	395	4	of	of	ADP
fueconorg-328	395	5	market	market	NOUN
fueconorg-328	395	6	-	-	PUNCT
fueconorg-328	395	7	valued	value	VERB
fueconorg-328	395	8	tax	tax	NOUN
fueconorg-328	395	9	base	base	NOUN
fueconorg-328	395	10	,	,	PUNCT
fueconorg-328	395	11	it	it	PRON
fueconorg-328	395	12	can	can	AUX
fueconorg-328	395	13	be	be	AUX
fueconorg-328	395	14	expected	expect	VERB
fueconorg-328	395	15	that	that	SCONJ
fueconorg-328	395	16	the	the	DET
fueconorg-328	395	17	degree	degree	NOUN
fueconorg-328	395	18	of	of	ADP
fueconorg-328	395	19	undervaluation	undervaluation	NOUN
fueconorg-328	395	20	of	of	ADP
fueconorg-328	395	21	the	the	DET
fueconorg-328	395	22	base	base	NOUN
fueconorg-328	395	23	will	will	AUX
fueconorg-328	395	24	be	be	AUX
fueconorg-328	395	25	significantly	significantly	ADV
fueconorg-328	395	26	reduced	reduce	VERB
fueconorg-328	395	27	.	.	PUNCT
fueconorg-328	396	1	in	in	ADP
fueconorg-328	396	2	this	this	DET
fueconorg-328	396	3	case	case	NOUN
fueconorg-328	396	4	,	,	PUNCT
fueconorg-328	396	5	the	the	DET
fueconorg-328	396	6	burden	burden	NOUN
fueconorg-328	396	7	of	of	ADP
fueconorg-328	396	8	paying	pay	VERB
fueconorg-328	396	9	taxes	taxis	NOUN
fueconorg-328	396	10	will	will	AUX
fueconorg-328	396	11	be	be	AUX
fueconorg-328	396	12	higher	high	ADJ
fueconorg-328	396	13	,	,	PUNCT
fueconorg-328	396	14	especially	especially	ADV
fueconorg-328	396	15	for	for	ADP
fueconorg-328	396	16	taxpayers	taxpayer	NOUN
fueconorg-328	396	17	who	who	PRON
fueconorg-328	396	18	own	own	VERB
fueconorg-328	396	19	valuable	valuable	ADJ
fueconorg-328	396	20	properties	property	NOUN
fueconorg-328	396	21	,	,	PUNCT
fueconorg-328	396	22	which	which	PRON
fueconorg-328	396	23	will	will	AUX
fueconorg-328	396	24	lead	lead	VERB
fueconorg-328	396	25	to	to	ADP
fueconorg-328	396	26	an	an	DET
fueconorg-328	396	27	increase	increase	NOUN
fueconorg-328	396	28	in	in	ADP
fueconorg-328	396	29	property	property	NOUN
fueconorg-328	396	30	tax	tax	NOUN
fueconorg-328	396	31	revenue	revenue	NOUN
fueconorg-328	396	32	.	.	PUNCT
fueconorg-328	397	1	as	as	ADV
fueconorg-328	397	2	far	far	ADV
fueconorg-328	397	3	as	as	ADP
fueconorg-328	397	4	progressivity	progressivity	NOUN
fueconorg-328	397	5	,	,	PUNCT
fueconorg-328	397	6	legislative	legislative	ADJ
fueconorg-328	397	7	changes	change	NOUN
fueconorg-328	397	8	have	have	AUX
fueconorg-328	397	9	resulted	result	VERB
fueconorg-328	397	10	in	in	ADP
fueconorg-328	397	11	greater	great	ADJ
fueconorg-328	397	12	tax	tax	NOUN
fueconorg-328	397	13	progressivity	progressivity	NOUN
fueconorg-328	397	14	for	for	ADP
fueconorg-328	397	15	valuable	valuable	ADJ
fueconorg-328	397	16	real	real	ADJ
fueconorg-328	397	17	estates	estate	NOUN
fueconorg-328	397	18	,	,	PUNCT
fueconorg-328	397	19	which	which	PRON
fueconorg-328	397	20	,	,	PUNCT
fueconorg-328	397	21	accompanied	accompany	VERB
fueconorg-328	397	22	by	by	ADP
fueconorg-328	397	23	an	an	DET
fueconorg-328	397	24	increase	increase	NOUN
fueconorg-328	397	25	in	in	ADP
fueconorg-328	397	26	average	average	ADJ
fueconorg-328	397	27	tax	tax	NOUN
fueconorg-328	397	28	rates	rate	NOUN
fueconorg-328	397	29	can	can	AUX
fueconorg-328	397	30	lead	lead	VERB
fueconorg-328	397	31	to	to	ADP
fueconorg-328	397	32	achieving	achieve	VERB
fueconorg-328	397	33	greater	great	ADJ
fueconorg-328	397	34	redistributive	redistributive	ADJ
fueconorg-328	397	35	effects	effect	NOUN
fueconorg-328	397	36	and	and	CCONJ
fueconorg-328	397	37	more	more	ADV
fueconorg-328	397	38	equitable	equitable	ADJ
fueconorg-328	397	39	income	income	NOUN
fueconorg-328	397	40	redistribution	redistribution	NOUN
fueconorg-328	397	41	.	.	PUNCT
fueconorg-328	398	1	however	however	ADV
fueconorg-328	398	2	,	,	PUNCT
fueconorg-328	398	3	given	give	VERB
fueconorg-328	398	4	the	the	DET
fueconorg-328	398	5	low	low	ADJ
fueconorg-328	398	6	property	property	NOUN
fueconorg-328	398	7	tax	tax	NOUN
fueconorg-328	398	8	revenue	revenue	NOUN
fueconorg-328	398	9	,	,	PUNCT
fueconorg-328	398	10	it	it	PRON
fueconorg-328	398	11	can	can	AUX
fueconorg-328	398	12	hardly	hardly	ADV
fueconorg-328	398	13	be	be	AUX
fueconorg-328	398	14	expected	expect	VERB
fueconorg-328	398	15	that	that	SCONJ
fueconorg-328	398	16	this	this	DET
fueconorg-328	398	17	effect	effect	NOUN
fueconorg-328	398	18	will	will	AUX
fueconorg-328	398	19	be	be	AUX
fueconorg-328	398	20	overly	overly	ADV
fueconorg-328	398	21	significant	significant	ADJ
fueconorg-328	398	22	.	.	PUNCT
fueconorg-328	399	1	s.	s.	PROPN
fueconorg-328	399	2	luković	luković	VERB
fueconorg-328	399	3	74	74	NUM
fueconorg-328	399	4	references	reference	NOUN
fueconorg-328	399	5	1	1	NUM
fueconorg-328	399	6	.	.	PUNCT
fueconorg-328	399	7	allen	allen	PROPN
fueconorg-328	399	8	m.	m.	PROPN
fueconorg-328	399	9	,	,	PUNCT
fueconorg-328	399	10	dare	dare	VERB
fueconorg-328	399	11	w.	w.	PROPN
fueconorg-328	399	12	,	,	PUNCT
fueconorg-328	399	13	(	(	PUNCT
fueconorg-328	399	14	2009	2009	NUM
fueconorg-328	399	15	)	)	PUNCT
fueconorg-328	399	16	,	,	PUNCT
fueconorg-328	399	17	changes	change	NOUN
fueconorg-328	399	18	in	in	ADP
fueconorg-328	399	19	property	property	NOUN
fueconorg-328	399	20	tax	tax	NOUN
fueconorg-328	399	21	progressiveness	progressiveness	NOUN
fueconorg-328	399	22	for	for	ADP
fueconorg-328	399	23	florida	florida	PROPN
fueconorg-328	399	24	homeowners	homeowner	NOUN
fueconorg-328	399	25	after	after	ADP
fueconorg-328	399	26	the	the	DET
fueconorg-328	399	27	"	"	PUNCT
fueconorg-328	399	28	save	save	VERB
fueconorg-328	399	29	our	our	PRON
fueconorg-328	399	30	homes	home	NOUN
fueconorg-328	399	31	amendment	amendment	NOUN
fueconorg-328	399	32	"	"	PUNCT
fueconorg-328	399	33	,	,	PUNCT
fueconorg-328	399	34	journal	journal	NOUN
fueconorg-328	399	35	of	of	ADP
fueconorg-328	399	36	real	real	ADJ
fueconorg-328	399	37	estate	estate	NOUN
fueconorg-328	399	38	reasearch	reasearch	NOUN
fueconorg-328	399	39	,	,	PUNCT
fueconorg-328	399	40	vol	vol	NOUN
fueconorg-328	399	41	.	.	PROPN
fueconorg-328	399	42	31	31	NUM
fueconorg-328	399	43	,	,	PUNCT
fueconorg-328	399	44	no	no	INTJ
fueconorg-328	399	45	.	.	NOUN
fueconorg-328	399	46	1	1	NUM
fueconorg-328	399	47	2	2	NUM
fueconorg-328	399	48	.	.	PUNCT
fueconorg-328	400	1	atrostic	atrostic	PROPN
fueconorg-328	400	2	b.k	b.k	PROPN
fueconorg-328	400	3	.	.	PROPN
fueconorg-328	400	4	,	,	PUNCT
fueconorg-328	400	5	nunns	nunns	PROPN
fueconorg-328	400	6	j.r	j.r	PROPN
fueconorg-328	400	7	.	.	PROPN
fueconorg-328	400	8	,	,	PUNCT
fueconorg-328	400	9	(	(	PUNCT
fueconorg-328	400	10	1991	1991	NUM
fueconorg-328	400	11	)	)	PUNCT
fueconorg-328	400	12	,	,	PUNCT
fueconorg-328	400	13	measuring	measure	VERB
fueconorg-328	400	14	tax	tax	NOUN
fueconorg-328	400	15	burden	burden	NOUN
fueconorg-328	400	16	:	:	PUNCT
fueconorg-328	400	17	a	a	DET
fueconorg-328	400	18	historical	historical	ADJ
fueconorg-328	400	19	perspective	perspective	NOUN
fueconorg-328	400	20	,	,	PUNCT
fueconorg-328	400	21	fifty	fifty	NUM
fueconorg-328	400	22	years	year	NOUN
fueconorg-328	400	23	of	of	ADP
fueconorg-328	400	24	economic	economic	ADJ
fueconorg-328	400	25	measurement	measurement	NOUN
fueconorg-328	400	26	the	the	DET
fueconorg-328	400	27	jubilee	jubilee	NOUN
fueconorg-328	400	28	of	of	ADP
fueconorg-328	400	29	the	the	DET
fueconorg-328	400	30	conference	conference	NOUN
fueconorg-328	400	31	on	on	ADP
fueconorg-328	400	32	research	research	NOUN
fueconorg-328	400	33	in	in	ADP
fueconorg-328	400	34	income	income	NOUN
fueconorg-328	400	35	and	and	CCONJ
fueconorg-328	400	36	wealth	wealth	NOUN
fueconorg-328	400	37	,	,	PUNCT
fueconorg-328	400	38	university	university	PROPN
fueconorg-328	400	39	of	of	ADP
fueconorg-328	400	40	chicago	chicago	PROPN
fueconorg-328	400	41	press	press	NOUN
fueconorg-328	400	42	,	,	PUNCT
fueconorg-328	400	43	pp	pp	ADJ
fueconorg-328	400	44	.	.	PUNCT
fueconorg-328	401	1	343	343	NUM
fueconorg-328	401	2	-	-	SYM
fueconorg-328	401	3	420	420	NUM
fueconorg-328	401	4	3	3	NUM
fueconorg-328	401	5	.	.	PUNCT
fueconorg-328	401	6	jakobson	jakobson	PROPN
fueconorg-328	401	7	u.	u.	PROPN
fueconorg-328	401	8	,	,	PUNCT
fueconorg-328	401	9	(	(	PUNCT
fueconorg-328	401	10	1976	1976	NUM
fueconorg-328	401	11	)	)	PUNCT
fueconorg-328	401	12	,	,	PUNCT
fueconorg-328	401	13	on	on	ADP
fueconorg-328	401	14	the	the	DET
fueconorg-328	401	15	measurement	measurement	NOUN
fueconorg-328	401	16	of	of	ADP
fueconorg-328	401	17	the	the	DET
fueconorg-328	401	18	degree	degree	NOUN
fueconorg-328	401	19	of	of	ADP
fueconorg-328	401	20	progression	progression	NOUN
fueconorg-328	401	21	,	,	PUNCT
fueconorg-328	401	22	journal	journal	NOUN
fueconorg-328	401	23	of	of	ADP
fueconorg-328	401	24	public	public	ADJ
fueconorg-328	401	25	economics	economic	NOUN
fueconorg-328	401	26	,	,	PUNCT
fueconorg-328	401	27	no	no	INTJ
fueconorg-328	401	28	.	.	NOUN
fueconorg-328	401	29	5	5	NUM
fueconorg-328	401	30	,	,	PUNCT
fueconorg-328	401	31	northholland	northholland	NOUN
fueconorg-328	401	32	publishing	publish	VERB
fueconorg-328	401	33	company	company	NOUN
fueconorg-328	401	34	pp	pp	X
fueconorg-328	401	35	.	.	PUNCT
fueconorg-328	402	1	161	161	NUM
fueconorg-328	402	2	-	-	SYM
fueconorg-328	402	3	168	168	NUM
fueconorg-328	402	4	4	4	NUM
fueconorg-328	402	5	.	.	PUNCT
fueconorg-328	402	6	kakinaka	kakinaka	PROPN
fueconorg-328	402	7	m.	m.	PROPN
fueconorg-328	402	8	,	,	PUNCT
fueconorg-328	402	9	pereira	pereira	PROPN
fueconorg-328	402	10	,	,	PUNCT
fueconorg-328	402	11	m.	m.	NOUN
fueconorg-328	402	12	,	,	PUNCT
fueconorg-328	402	13	(	(	PUNCT
fueconorg-328	402	14	2006	2006	NUM
fueconorg-328	402	15	)	)	PUNCT
fueconorg-328	402	16	,	,	PUNCT
fueconorg-328	402	17	a	a	DET
fueconorg-328	402	18	new	new	ADJ
fueconorg-328	402	19	measurement	measurement	NOUN
fueconorg-328	402	20	of	of	ADP
fueconorg-328	402	21	tax	tax	NOUN
fueconorg-328	402	22	progressivity	progressivity	NOUN
fueconorg-328	402	23	,	,	PUNCT
fueconorg-328	402	24	gsir	gsir	NOUN
fueconorg-328	402	25	working	work	VERB
fueconorg-328	402	26	paper	paper	NOUN
fueconorg-328	402	27	series	series	NOUN
fueconorg-328	402	28	,	,	PUNCT
fueconorg-328	402	29	economic	economic	ADJ
fueconorg-328	402	30	development	development	NOUN
fueconorg-328	402	31	and	and	CCONJ
fueconorg-328	402	32	policy	policy	NOUN
fueconorg-328	402	33	series	series	NOUN
fueconorg-328	402	34	,	,	PUNCT
fueconorg-328	402	35	edp	edp	NOUN
fueconorg-328	402	36	06	06	NUM
fueconorg-328	402	37	-	-	SYM
fueconorg-328	402	38	7	7	NUM
fueconorg-328	402	39	5	5	NUM
fueconorg-328	402	40	.	.	PUNCT
fueconorg-328	402	41	kakwani	kakwani	PROPN
fueconorg-328	402	42	m.	m.	PROPN
fueconorg-328	402	43	,	,	PUNCT
fueconorg-328	402	44	(	(	PUNCT
fueconorg-328	402	45	1977	1977	NUM
fueconorg-328	402	46	)	)	PUNCT
fueconorg-328	402	47	,	,	PUNCT
fueconorg-328	402	48	measurement	measurement	NOUN
fueconorg-328	402	49	of	of	ADP
fueconorg-328	402	50	tax	tax	NOUN
fueconorg-328	402	51	progressivity	progressivity	NOUN
fueconorg-328	402	52	:	:	PUNCT
fueconorg-328	402	53	an	an	DET
fueconorg-328	402	54	international	international	ADJ
fueconorg-328	402	55	comparison	comparison	NOUN
fueconorg-328	402	56	,	,	PUNCT
fueconorg-328	402	57	the	the	DET
fueconorg-328	402	58	economic	economic	ADJ
fueconorg-328	402	59	journal	journal	NOUN
fueconorg-328	402	60	,	,	PUNCT
fueconorg-328	402	61	vol	vol	NOUN
fueconorg-328	402	62	.	.	PROPN
fueconorg-328	402	63	87	87	NUM
fueconorg-328	402	64	,	,	PUNCT
fueconorg-328	402	65	no	no	INTJ
fueconorg-328	402	66	.	.	NOUN
fueconorg-328	402	67	345	345	NUM
fueconorg-328	402	68	,	,	PUNCT
fueconorg-328	402	69	pp	pp	ADJ
fueconorg-328	402	70	.	.	PUNCT
fueconorg-328	403	1	71	71	NUM
fueconorg-328	403	2	-	-	SYM
fueconorg-328	403	3	80	80	NUM
fueconorg-328	403	4	6	6	NUM
fueconorg-328	403	5	.	.	PUNCT
fueconorg-328	404	1	kragujevac	kragujevac	PROPN
fueconorg-328	404	2	local	local	ADJ
fueconorg-328	404	3	government	government	NOUN
fueconorg-328	404	4	decision	decision	NOUN
fueconorg-328	404	5	on	on	ADP
fueconorg-328	404	6	the	the	DET
fueconorg-328	404	7	property	property	NOUN
fueconorg-328	404	8	tax	tax	NOUN
fueconorg-328	404	9	rate	rate	NOUN
fueconorg-328	404	10	for	for	ADP
fueconorg-328	404	11	2009	2009	NUM
fueconorg-328	404	12	and	and	CCONJ
fueconorg-328	404	13	2010	2010	NUM
fueconorg-328	404	14	,	,	PUNCT
fueconorg-328	404	15	official	official	ADJ
fueconorg-328	404	16	gazette	gazette	NOUN
fueconorg-328	404	17	of	of	ADP
fueconorg-328	404	18	kragujevac	kragujevac	PROPN
fueconorg-328	404	19	,	,	PUNCT
fueconorg-328	404	20	no	no	INTJ
fueconorg-328	404	21	.	.	NOUN
fueconorg-328	405	1	31/10	31/10	NUM
fueconorg-328	405	2	and	and	CCONJ
fueconorg-328	405	3	14/11	14/11	NUM
fueconorg-328	405	4	7	7	NUM
fueconorg-328	405	5	.	.	PUNCT
fueconorg-328	406	1	levitas	levitas	PROPN
fueconorg-328	406	2	t.	t.	PROPN
fueconorg-328	406	3	,	,	PUNCT
fueconorg-328	406	4	vasiljević	vasiljević	PROPN
fueconorg-328	406	5	d.	d.	PROPN
fueconorg-328	406	6	,	,	PUNCT
fueconorg-328	406	7	bućić	bućić	VERB
fueconorg-328	406	8	a.	a.	NOUN
fueconorg-328	406	9	,	,	PUNCT
fueconorg-328	406	10	(	(	PUNCT
fueconorg-328	406	11	2010	2010	NUM
fueconorg-328	406	12	)	)	PUNCT
fueconorg-328	406	13	,	,	PUNCT
fueconorg-328	406	14	property	property	NOUN
fueconorg-328	406	15	tax	tax	NOUN
fueconorg-328	406	16	analysis	analysis	NOUN
fueconorg-328	406	17	of	of	ADP
fueconorg-328	406	18	the	the	DET
fueconorg-328	406	19	situation	situation	NOUN
fueconorg-328	406	20	and	and	CCONJ
fueconorg-328	406	21	prospects	prospect	NOUN
fueconorg-328	406	22	of	of	ADP
fueconorg-328	406	23	reform	reform	NOUN
fueconorg-328	406	24	,	,	PUNCT
fueconorg-328	406	25	tax	tax	NOUN
fueconorg-328	406	26	policy	policy	NOUN
fueconorg-328	406	27	in	in	ADP
fueconorg-328	406	28	serbia	serbia	PROPN
fueconorg-328	406	29	looking	look	VERB
fueconorg-328	406	30	ahead	ahead	ADV
fueconorg-328	406	31	,	,	PUNCT
fueconorg-328	406	32	sega	sega	PROPN
fueconorg-328	406	33	usaid	usaid	PROPN
fueconorg-328	406	34	project	project	PROPN
fueconorg-328	406	35	8	8	NUM
fueconorg-328	406	36	.	.	PUNCT
fueconorg-328	407	1	local	local	ADJ
fueconorg-328	407	2	government	government	NOUN
fueconorg-328	407	3	finance	finance	NOUN
fueconorg-328	407	4	law	law	NOUN
fueconorg-328	407	5	,	,	PUNCT
fueconorg-328	407	6	official	official	ADJ
fueconorg-328	407	7	gazette	gazette	NOUN
fueconorg-328	407	8	of	of	ADP
fueconorg-328	407	9	the	the	DET
fueconorg-328	407	10	republic	republic	NOUN
fueconorg-328	407	11	of	of	ADP
fueconorg-328	407	12	serbia	serbia	PROPN
fueconorg-328	407	13	,	,	PUNCT
fueconorg-328	407	14	no	no	INTJ
fueconorg-328	407	15	.	.	PUNCT
fueconorg-328	407	16	62/2006	62/2006	NUM
fueconorg-328	407	17	,	,	PUNCT
fueconorg-328	407	18	47/2011	47/2011	NUM
fueconorg-328	407	19	and	and	CCONJ
fueconorg-328	407	20	93/2012	93/2012	NUM
fueconorg-328	407	21	9	9	NUM
fueconorg-328	407	22	.	.	PUNCT
fueconorg-328	408	1	musgrave	musgrave	PROPN
fueconorg-328	408	2	r.	r.	PROPN
fueconorg-328	408	3	a	a	PROPN
fueconorg-328	408	4	,	,	PUNCT
fueconorg-328	408	5	thin	thin	ADJ
fueconorg-328	408	6	t.	t.	NOUN
fueconorg-328	408	7	,	,	PUNCT
fueconorg-328	408	8	(	(	PUNCT
fueconorg-328	408	9	1948	1948	NUM
fueconorg-328	408	10	)	)	PUNCT
fueconorg-328	408	11	,	,	PUNCT
fueconorg-328	408	12	income	income	NOUN
fueconorg-328	408	13	tax	tax	NOUN
fueconorg-328	408	14	progression	progression	NOUN
fueconorg-328	408	15	,	,	PUNCT
fueconorg-328	408	16	1929	1929	NUM
fueconorg-328	408	17	-	-	SYM
fueconorg-328	408	18	48	48	NUM
fueconorg-328	408	19	,	,	PUNCT
fueconorg-328	408	20	the	the	DET
fueconorg-328	408	21	journal	journal	NOUN
fueconorg-328	408	22	of	of	ADP
fueconorg-328	408	23	political	political	ADJ
fueconorg-328	408	24	economy	economy	NOUN
fueconorg-328	408	25	,	,	PUNCT
fueconorg-328	408	26	no	no	INTJ
fueconorg-328	408	27	.	.	NOUN
fueconorg-328	409	1	56	56	NUM
fueconorg-328	409	2	(	(	PUNCT
fueconorg-328	409	3	6	6	NUM
fueconorg-328	409	4	)	)	PUNCT
fueconorg-328	409	5	,	,	PUNCT
fueconorg-328	409	6	pp	pp	PROPN
fueconorg-328	409	7	.	.	PUNCT
fueconorg-328	410	1	498	498	NUM
fueconorg-328	410	2	-	-	SYM
fueconorg-328	410	3	514	514	NUM
fueconorg-328	410	4	10	10	NUM
fueconorg-328	410	5	.	.	PUNCT
fueconorg-328	411	1	popović	popović	PROPN
fueconorg-328	411	2	d.	d.	PROPN
fueconorg-328	411	3	,	,	PUNCT
fueconorg-328	411	4	(	(	PUNCT
fueconorg-328	411	5	2008	2008	NUM
fueconorg-328	411	6	)	)	PUNCT
fueconorg-328	411	7	,	,	PUNCT
fueconorg-328	411	8	tax	tax	NOUN
fueconorg-328	411	9	law	law	NOUN
fueconorg-328	411	10	,	,	PUNCT
fueconorg-328	411	11	faculty	faculty	NOUN
fueconorg-328	411	12	of	of	ADP
fueconorg-328	411	13	law	law	NOUN
fueconorg-328	411	14	,	,	PUNCT
fueconorg-328	411	15	university	university	PROPN
fueconorg-328	411	16	of	of	ADP
fueconorg-328	411	17	belgrade	belgrade	PROPN
fueconorg-328	411	18	11	11	NUM
fueconorg-328	411	19	.	.	PUNCT
fueconorg-328	412	1	property	property	NOUN
fueconorg-328	412	2	taxes	taxis	NOUN
fueconorg-328	412	3	law	law	NOUN
fueconorg-328	412	4	,	,	PUNCT
fueconorg-328	412	5	official	official	ADJ
fueconorg-328	412	6	gazette	gazette	NOUN
fueconorg-328	412	7	of	of	ADP
fueconorg-328	412	8	the	the	DET
fueconorg-328	412	9	republic	republic	NOUN
fueconorg-328	412	10	of	of	ADP
fueconorg-328	412	11	serbia	serbia	PROPN
fueconorg-328	412	12	,	,	PUNCT
fueconorg-328	412	13	no	no	INTJ
fueconorg-328	412	14	.	.	NOUN
fueconorg-328	412	15	26/	26/	NUM
fueconorg-328	412	16	01	01	NUM
fueconorg-328	412	17	,	,	PUNCT
fueconorg-328	412	18	45	45	NUM
fueconorg-328	412	19	/02	/02	SYM
fueconorg-328	412	20	,	,	PUNCT
fueconorg-328	412	21	80	80	NUM
fueconorg-328	412	22	/02	/02	SYM
fueconorg-328	412	23	,	,	PUNCT
fueconorg-328	412	24	135/	135/	NUM
fueconorg-328	412	25	04	04	NUM
fueconorg-328	412	26	,	,	PUNCT
fueconorg-328	412	27	61	61	NUM
fueconorg-328	412	28	/07	/07	NOUN
fueconorg-328	412	29	,	,	PUNCT
fueconorg-328	412	30	5/09	5/09	NUM
fueconorg-328	412	31	,	,	PUNCT
fueconorg-328	412	32	101/10	101/10	NUM
fueconorg-328	412	33	,	,	PUNCT
fueconorg-328	412	34	24/11	24/11	NUM
fueconorg-328	412	35	,	,	PUNCT
fueconorg-328	412	36	78/	78/	NUM
fueconorg-328	412	37	11	11	NUM
fueconorg-328	412	38	and	and	CCONJ
fueconorg-328	412	39	57/12	57/12	NUM
fueconorg-328	412	40	12	12	NUM
fueconorg-328	412	41	.	.	PUNCT
fueconorg-328	413	1	široky	široky	PROPN
fueconorg-328	413	2	j.	j.	PROPN
fueconorg-328	413	3	,	,	PUNCT
fueconorg-328	413	4	makova	makova	PROPN
fueconorg-328	413	5	k.	k.	PROPN
fueconorg-328	413	6	,	,	PUNCT
fueconorg-328	413	7	(	(	PUNCT
fueconorg-328	413	8	2007	2007	NUM
fueconorg-328	413	9	)	)	PUNCT
fueconorg-328	413	10	,	,	PUNCT
fueconorg-328	413	11	theoretical	theoretical	ADJ
fueconorg-328	413	12	approaches	approach	NOUN
fueconorg-328	413	13	to	to	ADP
fueconorg-328	413	14	measuring	measure	VERB
fueconorg-328	413	15	of	of	ADP
fueconorg-328	413	16	the	the	DET
fueconorg-328	413	17	tax	tax	NOUN
fueconorg-328	413	18	progressiveness	progressiveness	NOUN
fueconorg-328	413	19	,	,	PUNCT
fueconorg-328	413	20	labsi	labsi	ADJ
fueconorg-328	413	21	international	international	ADJ
fueconorg-328	413	22	conference	conference	NOUN
fueconorg-328	413	23	on	on	ADP
fueconorg-328	413	24	political	political	ADJ
fueconorg-328	413	25	economy	economy	NOUN
fueconorg-328	413	26	and	and	CCONJ
fueconorg-328	413	27	public	public	ADJ
fueconorg-328	413	28	choice	choice	NOUN
fueconorg-328	413	29	:	:	PUNCT
fueconorg-328	413	30	theory	theory	NOUN
fueconorg-328	413	31	and	and	CCONJ
fueconorg-328	413	32	experiments	experiment	NOUN
fueconorg-328	413	33	,	,	PUNCT
fueconorg-328	413	34	university	university	NOUN
fueconorg-328	413	35	of	of	ADP
fueconorg-328	413	36	siena	siena	PROPN
fueconorg-328	413	37	13	13	NUM
fueconorg-328	413	38	.	.	PUNCT
fueconorg-328	414	1	wolff	wolff	PROPN
fueconorg-328	414	2	g.	g.	PROPN
fueconorg-328	414	3	,	,	PUNCT
fueconorg-328	414	4	(	(	PUNCT
fueconorg-328	414	5	2005	2005	NUM
fueconorg-328	414	6	)	)	PUNCT
fueconorg-328	414	7	,	,	PUNCT
fueconorg-328	414	8	measuring	measure	VERB
fueconorg-328	414	9	tax	tax	NOUN
fueconorg-328	414	10	burden	burden	NOUN
fueconorg-328	414	11	in	in	ADP
fueconorg-328	414	12	europe	europe	PROPN
fueconorg-328	414	13	,	,	PUNCT
fueconorg-328	414	14	zei	zei	VERB
fueconorg-328	414	15	working	working	NOUN
fueconorg-328	414	16	paper	paper	NOUN
fueconorg-328	415	1	no	no	INTJ
fueconorg-328	415	2	.	.	PUNCT
fueconorg-328	416	1	09/2005	09/2005	PROPN
fueconorg-328	416	2	,	,	PUNCT
fueconorg-328	416	3	center	center	NOUN
fueconorg-328	416	4	for	for	ADP
fueconorg-328	416	5	european	european	ADJ
fueconorg-328	416	6	integration	integration	NOUN
fueconorg-328	416	7	studies	study	NOUN
fueconorg-328	416	8	,	,	PUNCT
fueconorg-328	416	9	rheinische	rheinische	PROPN
fueconorg-328	416	10	friedrich	friedrich	PROPN
fueconorg-328	416	11	wilhelms	wilhelms	PROPN
fueconorg-328	416	12	universität	universität	PROPN
fueconorg-328	416	13	bonn	bonn	X
fueconorg-328	416	14	.	.	PUNCT
fueconorg-328	417	1	poreski	poreski	PROPN
fueconorg-328	417	2	teret	teret	NOUN
fueconorg-328	418	1	i	i	PRON
fueconorg-328	418	2	progresivnost	progresivnost	VERB
fueconorg-328	418	3	poreza	poreza	ADV
fueconorg-328	418	4	na	na	AUX
fueconorg-328	418	5	imovinu	imovinu	PROPN
fueconorg-328	418	6	u	u	PROPN
fueconorg-328	418	7	srbiji	srbiji	PROPN
fueconorg-328	418	8	oporezivanje	oporezivanje	PROPN
fueconorg-328	418	9	imovine	imovine	VERB
fueconorg-328	418	10	u	u	PROPN
fueconorg-328	419	1	srbiji	srbiji	PROPN
fueconorg-328	419	2	je	je	PROPN
fueconorg-328	419	3	tek	tek	PROPN
fueconorg-328	419	4	u	u	PROPN
fueconorg-328	419	5	poslednjih	poslednjih	PROPN
fueconorg-328	419	6	nekoliko	nekoliko	PROPN
fueconorg-328	419	7	godina	godina	PROPN
fueconorg-328	419	8	u	u	PROPN
fueconorg-328	419	9	fokusu	fokusu	PROPN
fueconorg-328	419	10	javnofinansijskih	javnofinansijskih	PROPN
fueconorg-328	419	11	rasprava	rasprava	PROPN
fueconorg-328	419	12	.	.	PUNCT
fueconorg-328	420	1	u	u	PROPN
fueconorg-328	420	2	nedostatku	nedostatku	PROPN
fueconorg-328	420	3	drugih	drugih	PROPN
fueconorg-328	420	4	načina	načina	PROPN
fueconorg-328	420	5	za	za	PROPN
fueconorg-328	420	6	ubiranje	ubiranje	PROPN
fueconorg-328	420	7	nedostajućih	nedostajućih	PROPN
fueconorg-328	420	8	budžetskih	budžetskih	PROPN
fueconorg-328	420	9	sredstava	sredstava	PROPN
fueconorg-328	420	10	,	,	PUNCT
fueconorg-328	420	11	porez	porez	PROPN
fueconorg-328	420	12	na	na	ADP
fueconorg-328	420	13	imovinu	imovinu	PROPN
fueconorg-328	420	14	je	je	PROPN
fueconorg-328	420	15	poreski	poreski	PROPN
fueconorg-328	420	16	oblik	oblik	PROPN
fueconorg-328	420	17	koji	koji	PROPN
fueconorg-328	420	18	su	su	PROPN
fueconorg-328	420	19	državni	državni	PROPN
fueconorg-328	420	20	organi	organi	PROPN
fueconorg-328	420	21	u	u	PROPN
fueconorg-328	420	22	srbiji	srbiji	PROPN
fueconorg-328	420	23	odredili	odredili	PROPN
fueconorg-328	420	24	kao	kao	PROPN
fueconorg-328	420	25	potencijalan	potencijalan	PROPN
fueconorg-328	420	26	izvor	izvor	PROPN
fueconorg-328	420	27	dodatnih	dodatnih	PROPN
fueconorg-328	420	28	prihoda	prihoda	PROPN
fueconorg-328	420	29	.	.	PUNCT
fueconorg-328	421	1	zakonskim	zakonskim	PROPN
fueconorg-328	421	2	izmenama	izmenama	NOUN
fueconorg-328	421	3	,	,	PUNCT
fueconorg-328	421	4	a	a	DET
fueconorg-328	421	5	naročito	naročito	PROPN
fueconorg-328	421	6	izmenom	izmenom	PROPN
fueconorg-328	421	7	zakona	zakona	PROPN
fueconorg-328	421	8	o	o	PROPN
fueconorg-328	421	9	porezima	porezima	PROPN
fueconorg-328	421	10	na	na	INTJ
fueconorg-328	421	11	imovinu	imovinu	VERB
fueconorg-328	421	12	iz	iz	ADP
fueconorg-328	421	13	2010	2010	NUM
fueconorg-328	421	14	.	.	PUNCT
fueconorg-328	422	1	godine	godine	NOUN
fueconorg-328	422	2	,	,	PUNCT
fueconorg-328	422	3	stvoreni	stvoreni	ADJ
fueconorg-328	422	4	su	su	PROPN
fueconorg-328	422	5	formalni	formalni	PROPN
fueconorg-328	422	6	uslovi	uslovi	PROPN
fueconorg-328	422	7	za	za	PROPN
fueconorg-328	422	8	povećanje	povećanje	PROPN
fueconorg-328	422	9	poreskog	poreskog	AUX
fueconorg-328	422	10	opterećenja	opterećenja	ADJ
fueconorg-328	423	1	i	i	PRON
fueconorg-328	423	2	progresivnosti	progresivnosti	VERB
fueconorg-328	423	3	u	u	NOUN
fueconorg-328	423	4	oporezivanju	oporezivanju	PROPN
fueconorg-328	423	5	.	.	PUNCT
fueconorg-328	424	1	kao	kao	PROPN
fueconorg-328	424	2	osnovni	osnovni	PROPN
fueconorg-328	424	3	motiv	motiv	PROPN
fueconorg-328	424	4	za	za	PROPN
fueconorg-328	424	5	povećanje	povećanje	PROPN
fueconorg-328	424	6	izdašnosti	izdašnosti	PROPN
fueconorg-328	424	7	poreza	poreza	ADV
fueconorg-328	424	8	na	na	INTJ
fueconorg-328	424	9	imovinu	imovinu	PROPN
fueconorg-328	424	10	državni	državni	PROPN
fueconorg-328	424	11	organi	organi	PROPN
fueconorg-328	424	12	navode	navode	PROPN
fueconorg-328	424	13	adekvatnije	adekvatnije	PROPN
fueconorg-328	424	14	vrednovanje	vrednovanje	PROPN
fueconorg-328	424	15	imovine	imovine	PROPN
fueconorg-328	424	16	,	,	PUNCT
fueconorg-328	424	17	dok	dok	PROPN
fueconorg-328	424	18	se	se	PROPN
fueconorg-328	424	19	kao	kao	PROPN
fueconorg-328	424	20	osnovni	osnovni	PROPN
fueconorg-328	424	21	motiv	motiv	PROPN
fueconorg-328	424	22	za	za	PROPN
fueconorg-328	424	23	povećanje	povećanje	PROPN
fueconorg-328	424	24	progresivnosti	progresivnosti	PROPN
fueconorg-328	424	25	navodi	navodi	PROPN
fueconorg-328	424	26	postizanje	postizanje	PROPN
fueconorg-328	424	27	veće	veće	ADJ
fueconorg-328	424	28	vertikalne	vertikalne	NOUN
fueconorg-328	424	29	pravičnosti	pravičnosti	PROPN
fueconorg-328	424	30	,	,	PUNCT
fueconorg-328	424	31	uz	uz	PROPN
fueconorg-328	424	32	istovremeno	istovremeno	PROPN
fueconorg-328	424	33	povećanje	povećanje	PROPN
fueconorg-328	424	34	poreskih	poreskih	PROPN
fueconorg-328	424	35	prihoda	prihoda	PROPN
fueconorg-328	424	36	koji	koji	PROPN
fueconorg-328	424	37	ostaju	ostaju	PROPN
fueconorg-328	424	38	na	na	PART
fueconorg-328	424	39	raspolaganju	raspolaganju	VERB
fueconorg-328	424	40	lokalnim	lokalnim	PROPN
fueconorg-328	424	41	vlastima	vlastima	PROPN
fueconorg-328	424	42	.	.	PUNCT
fueconorg-328	425	1	u	u	PROPN
fueconorg-328	425	2	ovom	ovom	PROPN
fueconorg-328	425	3	radu	radu	VERB
fueconorg-328	425	4	utvrđuje	utvrđuje	PROPN
fueconorg-328	425	5	se	se	PROPN
fueconorg-328	425	6	da	da	PROPN
fueconorg-328	425	7	li	li	PROPN
fueconorg-328	425	8	je	je	PROPN
fueconorg-328	425	9	došlo	došlo	PROPN
fueconorg-328	425	10	do	do	AUX
fueconorg-328	425	11	povećanja	povećanja	PROPN
fueconorg-328	425	12	poreskog	poreskog	NOUN
fueconorg-328	425	13	opterećenja	opterećenja	NOUN
fueconorg-328	426	1	i	i	PRON
fueconorg-328	426	2	progresivnosti	progresivnosti	VERB
fueconorg-328	426	3	u	u	NOUN
fueconorg-328	426	4	oporezivanju	oporezivanju	PROPN
fueconorg-328	426	5	imovine	imovine	NOUN
fueconorg-328	426	6	u	u	PROPN
fueconorg-328	426	7	srbiji	srbiji	NOUN
fueconorg-328	426	8	,	,	PUNCT
fueconorg-328	426	9	empirijskim	empirijskim	PROPN
fueconorg-328	426	10	utvrđivanjem	utvrđivanjem	PROPN
fueconorg-328	426	11	vrednosti	vrednosti	PROPN
fueconorg-328	426	12	teorijski	teorijski	PROPN
fueconorg-328	426	13	definisanih	definisanih	PROPN
fueconorg-328	426	14	pokazatelja	pokazatelja	PROPN
fueconorg-328	426	15	.	.	PUNCT
fueconorg-328	427	1	rezultati	rezultati	PROPN
fueconorg-328	427	2	analize	analize	VERB
fueconorg-328	427	3	pokazuju	pokazuju	PROPN
fueconorg-328	427	4	da	da	PROPN
fueconorg-328	427	5	će	će	PROPN
fueconorg-328	427	6	,	,	PUNCT
fueconorg-328	427	7	generalno	generalno	NOUN
fueconorg-328	427	8	,	,	PUNCT
fueconorg-328	427	9	porez	porez	NOUN
fueconorg-328	427	10	na	na	NOUN
fueconorg-328	427	11	imovinu	imovinu	PROPN
fueconorg-328	427	12	u	u	PROPN
fueconorg-328	427	13	budućnosti	budućnosti	PROPN
fueconorg-328	427	14	stvoriti	stvoriti	ADP
fueconorg-328	427	15	veće	veće	PROPN
fueconorg-328	427	16	opterećenje	opterećenje	PROPN
fueconorg-328	427	17	,	,	PUNCT
fueconorg-328	427	18	i	i	PRON
fueconorg-328	427	19	to	to	ADP
fueconorg-328	427	20	naročito	naročito	PROPN
fueconorg-328	427	21	za	za	PROPN
fueconorg-328	427	22	poreske	poreske	PROPN
fueconorg-328	427	23	obveznike	obveznike	PROPN
fueconorg-328	427	24	koji	koji	PROPN
fueconorg-328	427	25	poseduju	poseduju	PROPN
fueconorg-328	427	26	vrednije	vrednije	NOUN
fueconorg-328	427	27	nepokretnosti	nepokretnosti	NOUN
fueconorg-328	427	28	,	,	PUNCT
fueconorg-328	427	29	što	što	PROPN
fueconorg-328	427	30	će	će	PROPN
fueconorg-328	427	31	biti	biti	PROPN
fueconorg-328	427	32	praćeno	praćeno	PROPN
fueconorg-328	427	33	skromnim	skromnim	PROPN
fueconorg-328	427	34	rastom	rastom	PROPN
fueconorg-328	427	35	progresivnosti	progresivnosti	PROPN
fueconorg-328	427	36	u	u	PROPN
fueconorg-328	427	37	oporezivanju	oporezivanju	PROPN
fueconorg-328	427	38	.	.	PUNCT
fueconorg-328	428	1	ključne	ključne	PROPN
fueconorg-328	428	2	reči	reči	NOUN
fueconorg-328	428	3	:	:	PUNCT
fueconorg-328	428	4	oporezivanje	oporezivanje	PROPN
fueconorg-328	428	5	imovine	imovine	NOUN
fueconorg-328	428	6	;	;	PUNCT
fueconorg-328	428	7	poreski	poreski	NOUN
fueconorg-328	428	8	teret	teret	NOUN
fueconorg-328	428	9	;	;	PUNCT
fueconorg-328	428	10	progresivnost	progresivnost	VERB
fueconorg-328	428	11	u	u	PROPN
fueconorg-328	428	12	oporezivanju	oporezivanju	PROPN
fueconorg-328	428	13	,	,	PUNCT
fueconorg-328	428	14	srbija	srbija	NOUN
fueconorg-328	428	15	.	.	PUNCT