id	sid	tid	token	lemma	pos
faba-66	1	1	1	1	NUM
faba-66	1	2	finance	finance	NOUN
faba-66	1	3	,	,	PUNCT
faba-66	1	4	accounting	accounting	NOUN
faba-66	1	5	and	and	CCONJ
faba-66	1	6	business	business	NOUN
faba-66	1	7	analysis	analysis	NOUN
faba-66	1	8	volume	volume	NOUN
faba-66	1	9	3	3	NUM
faba-66	1	10	issue	issue	NOUN
faba-66	1	11	1	1	NUM
faba-66	1	12	,	,	PUNCT
faba-66	1	13	2021	2021	NUM
faba-66	1	14	http://faba.bg	http://faba.bg	X
faba-66	1	15	the	the	DET
faba-66	1	16	bulgarian	bulgarian	ADJ
faba-66	1	17	flat	flat	ADJ
faba-66	1	18	tax	tax	NOUN
faba-66	1	19	is	be	AUX
faba-66	1	20	no	no	ADV
faba-66	1	21	longer	long	ADV
faba-66	1	22	what	what	PRON
faba-66	1	23	it	it	PRON
faba-66	1	24	was	be	AUX
faba-66	1	25	brussarski	brussarski	ADJ
faba-66	1	26	rumen	ruman	NOUN
faba-66	1	27	*	*	PUNCT
faba-66	1	28	department	department	PROPN
faba-66	1	29	of	of	ADP
faba-66	1	30	finance	finance	NOUN
faba-66	1	31	,	,	PUNCT
faba-66	1	32	university	university	NOUN
faba-66	1	33	of	of	ADP
faba-66	1	34	national	national	ADJ
faba-66	1	35	and	and	CCONJ
faba-66	1	36	world	world	NOUN
faba-66	1	37	economy	economy	NOUN
faba-66	1	38	,	,	PUNCT
faba-66	1	39	sofia	sofia	PROPN
faba-66	1	40	,	,	PUNCT
faba-66	1	41	bulgaria	bulgaria	PROPN
faba-66	1	42	info	info	NOUN
faba-66	1	43	articles	article	NOUN
faba-66	1	44	abstract	abstract	ADJ
faba-66	1	45	history	history	NOUN
faba-66	1	46	article	article	NOUN
faba-66	1	47	:	:	PUNCT
faba-66	1	48	submitted	submit	VERB
faba-66	1	49	23	23	NUM
faba-66	1	50	january	january	PROPN
faba-66	1	51	2021	2021	NUM
faba-66	1	52	revised	revise	VERB
faba-66	1	53	4	4	NUM
faba-66	1	54	march	march	NOUN
faba-66	1	55	2021	2021	NUM
faba-66	1	56	accepted	accept	VERB
faba-66	1	57	17	17	NUM
faba-66	1	58	april	april	PROPN
faba-66	1	59	2021	2021	NUM
faba-66	1	60	the	the	DET
faba-66	1	61	idea	idea	NOUN
faba-66	1	62	of	of	ADP
faba-66	1	63	a	a	DET
faba-66	1	64	flat	flat	ADJ
faba-66	1	65	tax	tax	NOUN
faba-66	1	66	dates	date	NOUN
faba-66	1	67	to	to	ADP
faba-66	1	68	the	the	DET
faba-66	1	69	middle	middle	NOUN
faba-66	1	70	of	of	ADP
faba-66	1	71	the	the	DET
faba-66	1	72	last	last	ADJ
faba-66	1	73	century	century	NOUN
faba-66	1	74	.	.	PUNCT
faba-66	2	1	at	at	ADP
faba-66	2	2	the	the	DET
faba-66	2	3	end	end	NOUN
faba-66	2	4	of	of	ADP
faba-66	2	5	the	the	DET
faba-66	2	6	20th	20th	NOUN
faba-66	2	7	and	and	CCONJ
faba-66	2	8	the	the	DET
faba-66	2	9	beginning	beginning	NOUN
faba-66	2	10	of	of	ADP
faba-66	2	11	the	the	DET
faba-66	2	12	21st	21st	ADJ
faba-66	2	13	century	century	NOUN
faba-66	2	14	it	it	PRON
faba-66	2	15	finds	find	VERB
faba-66	2	16	practical	practical	ADJ
faba-66	2	17	realization	realization	NOUN
faba-66	2	18	in	in	ADP
faba-66	2	19	many	many	ADJ
faba-66	2	20	countries	country	NOUN
faba-66	2	21	of	of	ADP
faba-66	2	22	central	central	ADJ
faba-66	2	23	and	and	CCONJ
faba-66	2	24	eastern	eastern	ADJ
faba-66	2	25	europe	europe	PROPN
faba-66	2	26	(	(	PUNCT
faba-66	2	27	including	include	VERB
faba-66	2	28	bulgaria	bulgaria	PROPN
faba-66	2	29	)	)	PUNCT
faba-66	2	30	.	.	PUNCT
faba-66	3	1	however	however	ADV
faba-66	3	2	,	,	PUNCT
faba-66	3	3	our	our	PRON
faba-66	3	4	tax	tax	NOUN
faba-66	3	5	is	be	AUX
faba-66	3	6	unique	unique	ADJ
faba-66	3	7	because	because	SCONJ
faba-66	3	8	it	it	PRON
faba-66	3	9	is	be	AUX
faba-66	3	10	proportional	proportional	ADJ
faba-66	3	11	.	.	PUNCT
faba-66	4	1	the	the	DET
faba-66	4	2	flat	flat	ADJ
faba-66	4	3	personal	personal	ADJ
faba-66	4	4	income	income	NOUN
faba-66	4	5	tax	tax	NOUN
faba-66	4	6	in	in	ADP
faba-66	4	7	other	other	ADJ
faba-66	4	8	countries	country	NOUN
faba-66	4	9	is	be	AUX
faba-66	4	10	progressive	progressive	ADJ
faba-66	4	11	.	.	PUNCT
faba-66	5	1	this	this	DET
faba-66	5	2	article	article	NOUN
faba-66	5	3	is	be	AUX
faba-66	5	4	dedicated	dedicate	VERB
faba-66	5	5	to	to	ADP
faba-66	5	6	the	the	DET
faba-66	5	7	application	application	NOUN
faba-66	5	8	of	of	ADP
faba-66	5	9	this	this	DET
faba-66	5	10	specific	specific	ADJ
faba-66	5	11	tax	tax	NOUN
faba-66	5	12	technique	technique	NOUN
faba-66	5	13	in	in	ADP
faba-66	5	14	europe	europe	PROPN
faba-66	5	15	and	and	CCONJ
faba-66	5	16	in	in	ADP
faba-66	5	17	our	our	PRON
faba-66	5	18	country	country	NOUN
faba-66	5	19	.	.	PUNCT
faba-66	6	1	the	the	DET
faba-66	6	2	article	article	NOUN
faba-66	6	3	is	be	AUX
faba-66	6	4	structured	structure	VERB
faba-66	6	5	in	in	ADP
faba-66	6	6	three	three	NUM
faba-66	6	7	parts	part	NOUN
faba-66	6	8	.	.	PUNCT
faba-66	7	1	part	part	NOUN
faba-66	7	2	one	one	NUM
faba-66	7	3	presents	present	VERB
faba-66	7	4	the	the	DET
faba-66	7	5	pioneering	pioneering	ADJ
faba-66	7	6	theoretical	theoretical	ADJ
faba-66	7	7	ideas	idea	NOUN
faba-66	7	8	for	for	ADP
faba-66	7	9	flattening	flatten	VERB
faba-66	7	10	the	the	DET
faba-66	7	11	multi	multi	ADJ
faba-66	7	12	-	-	ADJ
faba-66	7	13	rate	rate	ADJ
faba-66	7	14	structures	structure	NOUN
faba-66	7	15	of	of	ADP
faba-66	7	16	the	the	DET
faba-66	7	17	personal	personal	ADJ
faba-66	7	18	income	income	NOUN
faba-66	7	19	tax	tax	NOUN
faba-66	7	20	and	and	CCONJ
faba-66	7	21	the	the	DET
faba-66	7	22	practice	practice	NOUN
faba-66	7	23	of	of	ADP
faba-66	7	24	so	so	ADV
faba-66	7	25	-	-	PUNCT
faba-66	7	26	called	call	VERB
faba-66	7	27	flat	flat	ADJ
faba-66	7	28	tax	tax	NOUN
faba-66	7	29	in	in	ADP
faba-66	7	30	central	central	ADJ
faba-66	7	31	and	and	CCONJ
faba-66	7	32	eastern	eastern	ADJ
faba-66	7	33	europe	europe	PROPN
faba-66	7	34	(	(	PUNCT
faba-66	7	35	mainly	mainly	ADV
faba-66	7	36	in	in	ADP
faba-66	7	37	the	the	DET
faba-66	7	38	member	member	NOUN
faba-66	7	39	states	state	NOUN
faba-66	7	40	of	of	ADP
faba-66	7	41	the	the	DET
faba-66	7	42	european	european	PROPN
faba-66	7	43	union	union	PROPN
faba-66	7	44	)	)	PUNCT
faba-66	7	45	in	in	ADP
faba-66	7	46	recent	recent	ADJ
faba-66	7	47	decades	decade	NOUN
faba-66	7	48	.	.	PUNCT
faba-66	8	1	part	part	NOUN
faba-66	8	2	two	two	NUM
faba-66	8	3	examines	examine	VERB
faba-66	8	4	the	the	DET
faba-66	8	5	specific	specific	ADJ
faba-66	8	6	model	model	NOUN
faba-66	8	7	of	of	ADP
faba-66	8	8	flat	flat	ADJ
faba-66	8	9	personal	personal	ADJ
faba-66	8	10	income	income	NOUN
faba-66	8	11	tax	tax	NOUN
faba-66	8	12	in	in	ADP
faba-66	8	13	bulgaria	bulgaria	PROPN
faba-66	8	14	–	–	PUNCT
faba-66	8	15	proportional	proportional	ADJ
faba-66	8	16	taxation	taxation	NOUN
faba-66	8	17	of	of	ADP
faba-66	8	18	personal	personal	ADJ
faba-66	8	19	income	income	NOUN
faba-66	8	20	from	from	ADP
faba-66	8	21	01.01.2008	01.01.2008	PROPN
faba-66	8	22	.	.	PUNCT
faba-66	9	1	part	part	NOUN
faba-66	9	2	three	three	NUM
faba-66	9	3	examines	examine	VERB
faba-66	9	4	the	the	DET
faba-66	9	5	effect	effect	NOUN
faba-66	9	6	of	of	ADP
faba-66	9	7	the	the	DET
faba-66	9	8	introduction	introduction	NOUN
faba-66	9	9	of	of	ADP
faba-66	9	10	a	a	DET
faba-66	9	11	de	de	X
faba-66	9	12	facto	facto	X
faba-66	9	13	tax	tax	NOUN
faba-66	9	14	-	-	PUNCT
faba-66	9	15	free	free	ADJ
faba-66	9	16	threshold	threshold	NOUN
faba-66	9	17	for	for	ADP
faba-66	9	18	families	family	NOUN
faba-66	9	19	with	with	ADP
faba-66	9	20	minor	minor	ADJ
faba-66	9	21	children	child	NOUN
faba-66	9	22	in	in	ADP
faba-66	9	23	bulgaria	bulgaria	PROPN
faba-66	9	24	in	in	ADP
faba-66	9	25	2021	2021	NUM
faba-66	9	26	.	.	PUNCT
faba-66	10	1	keywords	keyword	NOUN
faba-66	10	2	:	:	PUNCT
faba-66	10	3	personal	personal	ADJ
faba-66	10	4	income	income	NOUN
faba-66	10	5	tax	tax	NOUN
faba-66	10	6	,	,	PUNCT
faba-66	10	7	flat	flat	ADJ
faba-66	10	8	tax	tax	NOUN
faba-66	10	9	*	*	NOUN
faba-66	10	10	address	address	NOUN
faba-66	10	11	correspondence	correspondence	NOUN
faba-66	10	12	:	:	PUNCT
faba-66	11	1	e	e	X
faba-66	11	2	-	-	NOUN
faba-66	11	3	mail	mail	NOUN
faba-66	11	4	:	:	PUNCT
faba-66	11	5	rbrusarski@unwe.bg	rbrusarski@unwe.bg	NOUN
faba-66	11	6	brussarski	brussarski	VERB
faba-66	11	7	rumen	ruman	NOUN
faba-66	11	8	/	/	SYM
faba-66	11	9	finance	finance	NOUN
faba-66	11	10	,	,	PUNCT
faba-66	11	11	accounting	accounting	NOUN
faba-66	11	12	and	and	CCONJ
faba-66	11	13	business	business	NOUN
faba-66	11	14	analysis	analysis	NOUN
faba-66	11	15	3	3	NUM
faba-66	11	16	(	(	PUNCT
faba-66	11	17	1	1	NUM
faba-66	11	18	)	)	PUNCT
faba-66	11	19	2021	2021	NUM
faba-66	11	20	2	2	NUM
faba-66	11	21	introduction	introduction	NOUN
faba-66	11	22	personal	personal	ADJ
faba-66	11	23	income	income	NOUN
faba-66	11	24	tax	tax	NOUN
faba-66	11	25	is	be	AUX
faba-66	11	26	a	a	DET
faba-66	11	27	key	key	ADJ
faba-66	11	28	fiscal	fiscal	ADJ
faba-66	11	29	instrument	instrument	NOUN
faba-66	11	30	and	and	CCONJ
faba-66	11	31	a	a	DET
faba-66	11	32	powerful	powerful	ADJ
faba-66	11	33	tool	tool	NOUN
faba-66	11	34	for	for	ADP
faba-66	11	35	socio	socio	NOUN
faba-66	11	36	-	-	PUNCT
faba-66	11	37	economic	economic	ADJ
faba-66	11	38	regulation	regulation	NOUN
faba-66	11	39	in	in	ADP
faba-66	11	40	the	the	DET
faba-66	11	41	developed	developed	ADJ
faba-66	11	42	world	world	NOUN
faba-66	11	43	.	.	PUNCT
faba-66	12	1	the	the	DET
faba-66	12	2	true	true	ADJ
faba-66	12	3	history	history	NOUN
faba-66	12	4	of	of	ADP
faba-66	12	5	the	the	DET
faba-66	12	6	tax	tax	NOUN
faba-66	12	7	began	begin	VERB
faba-66	12	8	in	in	ADP
faba-66	12	9	britain	britain	PROPN
faba-66	12	10	in	in	ADP
faba-66	12	11	1798	1798	NUM
faba-66	12	12	.	.	PUNCT
faba-66	13	1	to	to	PART
faba-66	13	2	finance	finance	VERB
faba-66	13	3	the	the	DET
faba-66	13	4	napoleonic	napoleonic	ADJ
faba-66	13	5	wars	war	NOUN
faba-66	13	6	,	,	PUNCT
faba-66	13	7	as	as	ADP
faba-66	13	8	a	a	DET
faba-66	13	9	temporary	temporary	ADJ
faba-66	13	10	measure	measure	NOUN
faba-66	13	11	,	,	PUNCT
faba-66	13	12	prime	prime	PROPN
faba-66	13	13	minister	minister	PROPN
faba-66	13	14	william	william	PROPN
faba-66	13	15	pitt	pitt	PROPN
faba-66	13	16	jr	jr	PROPN
faba-66	13	17	.	.	PROPN
faba-66	13	18	introduced	introduce	VERB
faba-66	13	19	a	a	DET
faba-66	13	20	progressive	progressive	ADJ
faba-66	13	21	personal	personal	ADJ
faba-66	13	22	income	income	NOUN
faba-66	13	23	tax	tax	NOUN
faba-66	13	24	which	which	PRON
faba-66	13	25	was	be	AUX
faba-66	13	26	put	put	VERB
faba-66	13	27	in	in	ADP
faba-66	13	28	force	force	NOUN
faba-66	13	29	in	in	ADP
faba-66	13	30	1799	1799	NUM
faba-66	13	31	.	.	PUNCT
faba-66	14	1	in	in	ADP
faba-66	14	2	1802	1802	NUM
faba-66	14	3	the	the	DET
faba-66	14	4	temporary	temporary	ADJ
faba-66	14	5	tax	tax	NOUN
faba-66	14	6	was	be	AUX
faba-66	14	7	abolished	abolish	VERB
faba-66	14	8	,	,	PUNCT
faba-66	14	9	however	however	ADV
faba-66	14	10	a	a	DET
faba-66	14	11	year	year	NOUN
faba-66	14	12	later	later	ADV
faba-66	14	13	it	it	PRON
faba-66	14	14	was	be	AUX
faba-66	14	15	reintroduced	reintroduce	VERB
faba-66	14	16	.	.	PUNCT
faba-66	15	1	in	in	ADP
faba-66	15	2	1816	1816	NUM
faba-66	15	3	the	the	DET
faba-66	15	4	tax	tax	NOUN
faba-66	15	5	was	be	AUX
faba-66	15	6	abolished	abolish	VERB
faba-66	15	7	for	for	ADP
faba-66	15	8	the	the	DET
faba-66	15	9	second	second	ADJ
faba-66	15	10	time	time	NOUN
faba-66	15	11	.	.	PUNCT
faba-66	16	1	finally	finally	ADV
faba-66	16	2	,	,	PUNCT
faba-66	16	3	in	in	ADP
faba-66	16	4	1842	1842	NUM
faba-66	16	5	prime	prime	NOUN
faba-66	16	6	minister	minister	PROPN
faba-66	16	7	sir	sir	PROPN
faba-66	16	8	robert	robert	PROPN
faba-66	16	9	peel	peel	PROPN
faba-66	16	10	introduced	introduce	VERB
faba-66	16	11	the	the	DET
faba-66	16	12	personal	personal	ADJ
faba-66	16	13	income	income	NOUN
faba-66	16	14	tax	tax	NOUN
faba-66	16	15	in	in	ADP
faba-66	16	16	the	the	DET
faba-66	16	17	united	united	ADJ
faba-66	16	18	kingdom	kingdom	NOUN
faba-66	16	19	for	for	ADP
faba-66	16	20	the	the	DET
faba-66	16	21	third	third	ADJ
faba-66	16	22	and	and	CCONJ
faba-66	16	23	final	final	ADJ
faba-66	16	24	time	time	NOUN
faba-66	16	25	.	.	PUNCT
faba-66	17	1	the	the	DET
faba-66	17	2	british	british	ADJ
faba-66	17	3	experiment	experiment	NOUN
faba-66	17	4	was	be	AUX
faba-66	17	5	swiftly	swiftly	ADV
faba-66	17	6	exported	export	VERB
faba-66	17	7	abroad	abroad	ADV
faba-66	17	8	and	and	CCONJ
faba-66	17	9	within	within	ADP
faba-66	17	10	a	a	DET
faba-66	17	11	century	century	NOUN
faba-66	17	12	the	the	DET
faba-66	17	13	personal	personal	ADJ
faba-66	17	14	income	income	NOUN
faba-66	17	15	tax	tax	NOUN
faba-66	17	16	"	"	PUNCT
faba-66	17	17	conquered	conquer	VERB
faba-66	17	18	"	"	PUNCT
faba-66	17	19	many	many	ADJ
faba-66	17	20	developed	develop	VERB
faba-66	17	21	countries	country	NOUN
faba-66	17	22	–	–	PUNCT
faba-66	17	23	prussia	prussia	NOUN
faba-66	17	24	in	in	ADP
faba-66	17	25	1891	1891	NUM
faba-66	17	26	,	,	PUNCT
faba-66	17	27	usa	usa	PROPN
faba-66	17	28	in	in	ADP
faba-66	17	29	1913	1913	NUM
faba-66	17	30	,	,	PUNCT
faba-66	17	31	france	france	PROPN
faba-66	17	32	in	in	ADP
faba-66	17	33	1914	1914	NUM
faba-66	17	34	and	and	CCONJ
faba-66	17	35	others	other	NOUN
faba-66	17	36	.	.	PUNCT
faba-66	18	1	in	in	ADP
faba-66	18	2	bulgaria	bulgaria	PROPN
faba-66	18	3	,	,	PUNCT
faba-66	18	4	the	the	DET
faba-66	18	5	personal	personal	ADJ
faba-66	18	6	income	income	NOUN
faba-66	18	7	tax	tax	NOUN
faba-66	18	8	was	be	AUX
faba-66	18	9	introduced	introduce	VERB
faba-66	18	10	by	by	ADP
faba-66	18	11	the	the	DET
faba-66	18	12	total	total	ADJ
faba-66	18	13	income	income	NOUN
faba-66	18	14	tax	tax	PROPN
faba-66	18	15	act	act	PROPN
faba-66	18	16	,	,	PUNCT
faba-66	18	17	adopted	adopt	VERB
faba-66	18	18	by	by	ADP
faba-66	18	19	the	the	DET
faba-66	18	20	19th	19th	ADJ
faba-66	18	21	ordinary	ordinary	ADJ
faba-66	18	22	national	national	ADJ
faba-66	18	23	assembly	assembly	NOUN
faba-66	18	24	on	on	ADP
faba-66	18	25	30.06.1920	30.06.1920	NUM
faba-66	18	26	(	(	PUNCT
faba-66	18	27	promulgated	promulgate	VERB
faba-66	18	28	,	,	PUNCT
faba-66	18	29	sg	sg	PROPN
faba-66	18	30	,	,	PUNCT
faba-66	18	31	no	no	INTJ
faba-66	18	32	.	.	NOUN
faba-66	18	33	88	88	NUM
faba-66	18	34	of	of	ADP
faba-66	18	35	22.07.1920	22.07.1920	NUM
faba-66	18	36	)	)	PUNCT
faba-66	18	37	.	.	PUNCT
faba-66	19	1	these	these	DET
faba-66	19	2	events	event	NOUN
faba-66	19	3	gave	give	VERB
faba-66	19	4	rise	rise	NOUN
faba-66	19	5	to	to	ADP
faba-66	19	6	johannes	johannes	PROPN
faba-66	19	7	popitz	popitz	PROPN
faba-66	19	8	(	(	PUNCT
faba-66	19	9	1884	1884	NUM
faba-66	19	10	-	-	SYM
faba-66	19	11	1945	1945	NUM
faba-66	19	12	)	)	PUNCT
faba-66	19	13	,	,	PUNCT
faba-66	19	14	professor	professor	NOUN
faba-66	19	15	of	of	ADP
faba-66	19	16	tax	tax	NOUN
faba-66	19	17	law	law	NOUN
faba-66	19	18	and	and	CCONJ
faba-66	19	19	finance	finance	NOUN
faba-66	19	20	minister	minister	NOUN
faba-66	19	21	of	of	ADP
faba-66	19	22	prussia	prussia	PROPN
faba-66	19	23	(	(	PUNCT
faba-66	19	24	1933	1933	NUM
faba-66	19	25	-	-	SYM
faba-66	19	26	1944	1944	NUM
faba-66	19	27	)	)	PUNCT
faba-66	19	28	,	,	PUNCT
faba-66	19	29	to	to	AUX
faba-66	19	30	"	"	PUNCT
faba-66	19	31	crown	crown	VERB
faba-66	19	32	"	"	PUNCT
faba-66	19	33	this	this	DET
faba-66	19	34	tax	tax	NOUN
faba-66	19	35	as	as	ADP
faba-66	19	36	the	the	DET
faba-66	19	37	queen	queen	NOUN
faba-66	19	38	of	of	ADP
faba-66	19	39	taxes	taxis	NOUN
faba-66	19	40	.	.	PUNCT
faba-66	20	1	the	the	DET
faba-66	20	2	genesis	genesis	NOUN
faba-66	20	3	and	and	CCONJ
faba-66	20	4	development	development	NOUN
faba-66	20	5	of	of	ADP
faba-66	20	6	the	the	DET
faba-66	20	7	personal	personal	ADJ
faba-66	20	8	income	income	NOUN
faba-66	20	9	tax	tax	NOUN
faba-66	20	10	has	have	VERB
faba-66	20	11	deep	deep	ADJ
faba-66	20	12	abstract	abstract	ADJ
faba-66	20	13	theoretical	theoretical	ADJ
faba-66	20	14	roots	root	NOUN
faba-66	20	15	.	.	PUNCT
faba-66	21	1	as	as	ADV
faba-66	21	2	early	early	ADV
faba-66	21	3	as	as	ADP
faba-66	21	4	the	the	DET
faba-66	21	5	middle	middle	NOUN
faba-66	21	6	of	of	ADP
faba-66	21	7	the	the	DET
faba-66	21	8	18th	18th	ADJ
faba-66	21	9	century	century	NOUN
faba-66	21	10	,	,	PUNCT
faba-66	21	11	the	the	DET
faba-66	21	12	father	father	NOUN
faba-66	21	13	of	of	ADP
faba-66	21	14	modern	modern	ADJ
faba-66	21	15	microeconomics	microeconomic	NOUN
faba-66	21	16	,	,	PUNCT
faba-66	21	17	adam	adam	PROPN
faba-66	21	18	smith	smith	PROPN
faba-66	21	19	,	,	PUNCT
faba-66	21	20	defined	define	VERB
faba-66	21	21	the	the	DET
faba-66	21	22	classic	classic	NOUN
faba-66	21	23	,	,	PUNCT
faba-66	21	24	pertinent	pertinent	ADJ
faba-66	21	25	to	to	ADP
faba-66	21	26	this	this	DET
faba-66	21	27	day	day	NOUN
faba-66	21	28	,	,	PUNCT
faba-66	21	29	principle	principle	NOUN
faba-66	21	30	of	of	ADP
faba-66	21	31	tax	tax	NOUN
faba-66	21	32	equity	equity	NOUN
faba-66	21	33	:	:	PUNCT
faba-66	21	34	“	"	PUNCT
faba-66	21	35	the	the	DET
faba-66	21	36	subjects	subject	NOUN
faba-66	21	37	of	of	ADP
faba-66	21	38	every	every	DET
faba-66	21	39	state	state	NOUN
faba-66	21	40	ought	ought	AUX
faba-66	21	41	to	to	PART
faba-66	21	42	contribute	contribute	VERB
faba-66	21	43	towards	towards	ADP
faba-66	21	44	the	the	DET
faba-66	21	45	support	support	NOUN
faba-66	21	46	of	of	ADP
faba-66	21	47	the	the	DET
faba-66	21	48	government	government	NOUN
faba-66	21	49	,	,	PUNCT
faba-66	21	50	as	as	ADV
faba-66	21	51	nearly	nearly	ADV
faba-66	21	52	as	as	ADP
faba-66	21	53	possible	possible	ADJ
faba-66	21	54	,	,	PUNCT
faba-66	21	55	in	in	ADP
faba-66	21	56	proportion	proportion	NOUN
faba-66	21	57	to	to	ADP
faba-66	21	58	their	their	PRON
faba-66	21	59	respective	respective	ADJ
faba-66	21	60	abilities	ability	NOUN
faba-66	21	61	;	;	PUNCT
faba-66	21	62	that	that	PRON
faba-66	21	63	is	be	AUX
faba-66	21	64	,	,	PUNCT
faba-66	21	65	in	in	ADP
faba-66	21	66	proportion	proportion	NOUN
faba-66	21	67	to	to	ADP
faba-66	21	68	the	the	DET
faba-66	21	69	revenue	revenue	NOUN
faba-66	21	70	which	which	PRON
faba-66	21	71	they	they	PRON
faba-66	21	72	respectively	respectively	ADV
faba-66	21	73	enjoy	enjoy	VERB
faba-66	21	74	under	under	ADP
faba-66	21	75	the	the	DET
faba-66	21	76	protection	protection	NOUN
faba-66	21	77	of	of	ADP
faba-66	21	78	the	the	DET
faba-66	21	79	state	state	NOUN
faba-66	21	80	.	.	PUNCT
faba-66	21	81	”1	”1	PUNCT
faba-66	22	1	today	today	NOUN
faba-66	22	2	,	,	PUNCT
faba-66	22	3	almost	almost	ADV
faba-66	22	4	all	all	PRON
faba-66	22	5	countries	country	NOUN
faba-66	22	6	in	in	ADP
faba-66	22	7	the	the	DET
faba-66	22	8	world	world	NOUN
faba-66	22	9	have	have	VERB
faba-66	22	10	an	an	DET
faba-66	22	11	income	income	NOUN
faba-66	22	12	tax	tax	NOUN
faba-66	22	13	in	in	ADP
faba-66	22	14	one	one	NUM
faba-66	22	15	form	form	NOUN
faba-66	22	16	or	or	CCONJ
faba-66	22	17	another	another	PRON
faba-66	22	18	.	.	PUNCT
faba-66	23	1	1	1	X
faba-66	23	2	.	.	X
faba-66	23	3	genesis	genesis	NOUN
faba-66	23	4	and	and	CCONJ
faba-66	23	5	development	development	NOUN
faba-66	23	6	of	of	ADP
faba-66	23	7	the	the	DET
faba-66	23	8	flat	flat	ADJ
faba-66	23	9	tax	tax	NOUN
faba-66	23	10	traditionally	traditionally	ADV
faba-66	23	11	,	,	PUNCT
faba-66	23	12	the	the	DET
faba-66	23	13	personal	personal	ADJ
faba-66	23	14	income	income	NOUN
faba-66	23	15	tax	tax	NOUN
faba-66	23	16	is	be	AUX
faba-66	23	17	progressive	progressive	ADJ
faba-66	23	18	–	–	PUNCT
faba-66	23	19	with	with	ADP
faba-66	23	20	the	the	DET
faba-66	23	21	increase	increase	NOUN
faba-66	23	22	of	of	ADP
faba-66	23	23	the	the	DET
faba-66	23	24	tax	tax	NOUN
faba-66	23	25	base	base	NOUN
faba-66	23	26	the	the	DET
faba-66	23	27	average	average	ADJ
faba-66	23	28	tax	tax	NOUN
faba-66	23	29	rate2	rate2	NOUN
faba-66	23	30	increases.3	increases.3	ADJ
faba-66	23	31	figure	figure	NOUN
faba-66	23	32	1	1	NUM
faba-66	23	33	.	.	PUNCT
faba-66	23	34	hypothetical	hypothetical	ADJ
faba-66	23	35	structure	structure	NOUN
faba-66	23	36	of	of	ADP
faba-66	23	37	marginal	marginal	ADJ
faba-66	23	38	tax	tax	NOUN
faba-66	23	39	rates	rate	NOUN
faba-66	23	40	(	(	PUNCT
faba-66	23	41	mtr	mtr	NOUN
faba-66	23	42	)	)	PUNCT
faba-66	23	43	the	the	DET
faba-66	23	44	classic	classic	ADJ
faba-66	23	45	technique	technique	NOUN
faba-66	23	46	for	for	ADP
faba-66	23	47	progressive	progressive	ADJ
faba-66	23	48	personal	personal	ADJ
faba-66	23	49	income	income	NOUN
faba-66	23	50	taxation	taxation	NOUN
faba-66	23	51	is	be	AUX
faba-66	23	52	the	the	DET
faba-66	23	53	so	so	ADV
faba-66	23	54	-	-	PUNCT
faba-66	23	55	called	call	VERB
faba-66	23	56	multi	multi	ADJ
faba-66	23	57	-	-	ADJ
faba-66	23	58	rate	rate	ADJ
faba-66	23	59	income	income	NOUN
faba-66	23	60	tax	tax	NOUN
faba-66	23	61	1	1	NUM
faba-66	23	62	smith	smith	PROPN
faba-66	23	63	,	,	PUNCT
faba-66	23	64	a.	a.	PROPN
faba-66	23	65	,	,	PUNCT
faba-66	23	66	an	an	DET
faba-66	23	67	inquire	inquire	NOUN
faba-66	23	68	into	into	ADP
faba-66	23	69	the	the	DET
faba-66	23	70	nature	nature	NOUN
faba-66	23	71	and	and	CCONJ
faba-66	23	72	causes	cause	NOUN
faba-66	23	73	of	of	ADP
faba-66	23	74	the	the	DET
faba-66	23	75	wealth	wealth	NOUN
faba-66	23	76	of	of	ADP
faba-66	23	77	nations	nation	NOUN
faba-66	23	78	,	,	PUNCT
faba-66	23	79	methuen	methuen	PROPN
faba-66	23	80	&	&	CCONJ
faba-66	23	81	co	co	PROPN
faba-66	23	82	,	,	PUNCT
faba-66	23	83	london	london	PROPN
faba-66	23	84	,	,	PUNCT
faba-66	23	85	1904	1904	NUM
faba-66	23	86	,	,	PUNCT
faba-66	24	1	vol	vol	NOUN
faba-66	24	2	.	.	PUNCT
faba-66	24	3	ii	ii	PROPN
faba-66	24	4	,	,	PUNCT
faba-66	24	5	book	book	NOUN
faba-66	24	6	v	v	NOUN
faba-66	24	7	,	,	PUNCT
faba-66	24	8	ch	ch	PROPN
faba-66	24	9	.	.	PROPN
faba-66	24	10	ii	ii	PROPN
faba-66	24	11	,	,	PUNCT
faba-66	24	12	part	part	PROPN
faba-66	24	13	ii	ii	PROPN
faba-66	24	14	,	,	PUNCT
faba-66	24	15	p.	p.	NOUN
faba-66	24	16	310	310	NUM
faba-66	24	17	.	.	NOUN
faba-66	24	18	2	2	NUM
faba-66	24	19	the	the	DET
faba-66	24	20	average	average	ADJ
faba-66	24	21	tax	tax	NOUN
faba-66	24	22	rate	rate	NOUN
faba-66	24	23	measures	measure	VERB
faba-66	24	24	the	the	DET
faba-66	24	25	share	share	NOUN
faba-66	24	26	(	(	PUNCT
faba-66	24	27	quota	quota	NOUN
faba-66	24	28	)	)	PUNCT
faba-66	24	29	of	of	ADP
faba-66	24	30	the	the	DET
faba-66	24	31	tax	tax	NOUN
faba-66	24	32	in	in	ADP
faba-66	24	33	the	the	DET
faba-66	24	34	tax	tax	NOUN
faba-66	24	35	base	base	NOUN
faba-66	24	36	:	:	PUNCT
faba-66	24	37	𝐴𝑇𝑅	𝐴𝑇𝑅	PROPN
faba-66	24	38	=	=	SYM
faba-66	24	39	𝑇	𝑇	PROPN
faba-66	24	40	𝐵	𝐵	PROPN
faba-66	24	41	∗	∗	VERB
faba-66	24	42	100	100	NUM
faba-66	24	43	definitions	definition	NOUN
faba-66	24	44	:	:	PUNCT
faba-66	24	45	atr	atr	PROPN
faba-66	24	46	is	be	AUX
faba-66	24	47	the	the	DET
faba-66	24	48	average	average	ADJ
faba-66	24	49	tax	tax	NOUN
faba-66	24	50	rate	rate	NOUN
faba-66	24	51	;	;	PUNCT
faba-66	24	52	t	t	X
faba-66	24	53	–	–	PUNCT
faba-66	24	54	the	the	DET
faba-66	24	55	tax	tax	NOUN
faba-66	24	56	;	;	PUNCT
faba-66	24	57	b	b	X
faba-66	24	58	–	–	PUNCT
faba-66	24	59	the	the	DET
faba-66	24	60	tax	tax	NOUN
faba-66	24	61	base	base	NOUN
faba-66	24	62	.	.	PUNCT
faba-66	25	1	3	3	NUM
faba-66	25	2	in	in	ADP
faba-66	25	3	the	the	DET
faba-66	25	4	event	event	NOUN
faba-66	25	5	the	the	DET
faba-66	25	6	average	average	ADJ
faba-66	25	7	tax	tax	NOUN
faba-66	25	8	rate	rate	NOUN
faba-66	25	9	does	do	AUX
faba-66	25	10	not	not	PART
faba-66	25	11	change	change	VERB
faba-66	25	12	when	when	SCONJ
faba-66	25	13	the	the	DET
faba-66	25	14	tax	tax	NOUN
faba-66	25	15	base	base	NOUN
faba-66	25	16	increases	increase	NOUN
faba-66	25	17	,	,	PUNCT
faba-66	25	18	i.e.	i.e.	X
faba-66	25	19	it	it	PRON
faba-66	25	20	remains	remain	VERB
faba-66	25	21	constant	constant	ADJ
faba-66	25	22	,	,	PUNCT
faba-66	25	23	the	the	DET
faba-66	25	24	taxation	taxation	NOUN
faba-66	25	25	is	be	AUX
faba-66	25	26	proportional	proportional	ADJ
faba-66	25	27	.	.	PUNCT
faba-66	26	1	if	if	SCONJ
faba-66	26	2	the	the	DET
faba-66	26	3	average	average	ADJ
faba-66	26	4	tax	tax	NOUN
faba-66	26	5	rate	rate	NOUN
faba-66	26	6	decreases	decrease	VERB
faba-66	26	7	with	with	ADP
faba-66	26	8	the	the	DET
faba-66	26	9	increase	increase	NOUN
faba-66	26	10	of	of	ADP
faba-66	26	11	the	the	DET
faba-66	26	12	tax	tax	NOUN
faba-66	26	13	base	base	NOUN
faba-66	26	14	,	,	PUNCT
faba-66	26	15	the	the	DET
faba-66	26	16	taxation	taxation	NOUN
faba-66	26	17	is	be	AUX
faba-66	26	18	regressive	regressive	ADJ
faba-66	26	19	.	.	PUNCT
faba-66	27	1	brussarski	brussarski	VERB
faba-66	27	2	rumen	ruman	NOUN
faba-66	27	3	/	/	SYM
faba-66	27	4	finance	finance	NOUN
faba-66	27	5	,	,	PUNCT
faba-66	27	6	accounting	accounting	NOUN
faba-66	27	7	and	and	CCONJ
faba-66	27	8	business	business	NOUN
faba-66	27	9	analysis	analysis	NOUN
faba-66	27	10	3	3	NUM
faba-66	27	11	(	(	PUNCT
faba-66	27	12	1	1	NUM
faba-66	27	13	)	)	PUNCT
faba-66	27	14	2021	2021	NUM
faba-66	27	15	3	3	NUM
faba-66	27	16	progression	progression	NOUN
faba-66	27	17	.	.	PUNCT
faba-66	28	1	wherein	wherein	SCONJ
faba-66	28	2	the	the	DET
faba-66	28	3	tax	tax	NOUN
faba-66	28	4	base	base	NOUN
faba-66	28	5	is	be	AUX
faba-66	28	6	divided	divide	VERB
faba-66	28	7	into	into	ADP
faba-66	28	8	several	several	ADJ
faba-66	28	9	tax	tax	NOUN
faba-66	28	10	brackets	bracket	NOUN
faba-66	28	11	and	and	CCONJ
faba-66	28	12	a	a	DET
faba-66	28	13	different	different	ADJ
faba-66	28	14	marginal	marginal	ADJ
faba-66	28	15	tax	tax	NOUN
faba-66	28	16	rate4	rate4	NOUN
faba-66	28	17	is	be	AUX
faba-66	28	18	applied	apply	VERB
faba-66	28	19	to	to	ADP
faba-66	28	20	each	each	DET
faba-66	28	21	bracket	bracket	NOUN
faba-66	28	22	.	.	PUNCT
faba-66	29	1	generally	generally	ADV
faba-66	29	2	,	,	PUNCT
faba-66	29	3	the	the	DET
faba-66	29	4	income	income	NOUN
faba-66	29	5	in	in	ADP
faba-66	29	6	each	each	DET
faba-66	29	7	subsequent	subsequent	ADJ
faba-66	29	8	tax	tax	NOUN
faba-66	29	9	bracket	bracket	NOUN
faba-66	29	10	is	be	AUX
faba-66	29	11	taxed	tax	VERB
faba-66	29	12	at	at	ADP
faba-66	29	13	a	a	DET
faba-66	29	14	higher	high	ADJ
faba-66	29	15	marginal	marginal	ADJ
faba-66	29	16	rate	rate	NOUN
faba-66	29	17	than	than	ADP
faba-66	29	18	in	in	ADP
faba-66	29	19	the	the	DET
faba-66	29	20	previous	previous	ADJ
faba-66	29	21	one	one	NUM
faba-66	29	22	.	.	PUNCT
faba-66	30	1	figure	figure	NOUN
faba-66	30	2	1	1	NUM
faba-66	30	3	presents	present	VERB
faba-66	30	4	a	a	DET
faba-66	30	5	hypothetical	hypothetical	ADJ
faba-66	30	6	multi	multi	ADJ
faba-66	30	7	-	-	ADJ
faba-66	30	8	rate	rate	ADJ
faba-66	30	9	progression	progression	NOUN
faba-66	30	10	of	of	ADP
faba-66	30	11	five	five	NUM
faba-66	30	12	tax	tax	NOUN
faba-66	30	13	brackets	bracket	NOUN
faba-66	30	14	(	(	PUNCT
faba-66	30	15	from	from	ADP
faba-66	30	16	0	0	NUM
faba-66	30	17	to	to	ADP
faba-66	30	18	y1	y1	PROPN
faba-66	30	19	,	,	PUNCT
faba-66	30	20	from	from	ADP
faba-66	30	21	/over/	/over/	ADP
faba-66	30	22	y1	y1	INTJ
faba-66	30	23	to	to	ADP
faba-66	30	24	y2	y2	PROPN
faba-66	30	25	,	,	PUNCT
faba-66	30	26	from	from	ADP
faba-66	30	27	/over/	/over/	ADP
faba-66	30	28	y2	y2	PROPN
faba-66	30	29	to	to	ADP
faba-66	30	30	y3	y3	VERB
faba-66	30	31	,	,	PUNCT
faba-66	30	32	etc	etc	X
faba-66	30	33	.	.	X
faba-66	30	34	)	)	PUNCT
faba-66	31	1	and	and	CCONJ
faba-66	31	2	the	the	DET
faba-66	31	3	five	five	NUM
faba-66	31	4	marginal	marginal	ADJ
faba-66	31	5	tax	tax	NOUN
faba-66	31	6	rates	rate	NOUN
faba-66	31	7	related	relate	VERB
faba-66	31	8	to	to	ADP
faba-66	31	9	them	they	PRON
faba-66	31	10	(	(	PUNCT
faba-66	31	11	from	from	ADP
faba-66	31	12	t0	t0	PROPN
faba-66	31	13	,	,	PUNCT
faba-66	31	14	t1	t1	NOUN
faba-66	31	15	,	,	PUNCT
faba-66	31	16	etc	etc	X
faba-66	31	17	.	.	X
faba-66	31	18	to	to	ADP
faba-66	31	19	t4	t4	PROPN
faba-66	31	20	)	)	PUNCT
faba-66	31	21	.	.	PUNCT
faba-66	32	1	in	in	ADP
faba-66	32	2	the	the	DET
faba-66	32	3	20th	20th	ADJ
faba-66	32	4	century	century	NOUN
faba-66	32	5	,	,	PUNCT
faba-66	32	6	multi	multi	ADJ
faba-66	32	7	-	-	ADJ
faba-66	32	8	rate	rate	ADJ
faba-66	32	9	structures	structure	NOUN
faba-66	32	10	with	with	ADP
faba-66	32	11	dozens	dozen	NOUN
faba-66	32	12	of	of	ADP
faba-66	32	13	tax	tax	NOUN
faba-66	32	14	brackets	bracket	NOUN
faba-66	32	15	and	and	CCONJ
faba-66	32	16	corresponding	correspond	VERB
faba-66	32	17	(	(	PUNCT
faba-66	32	18	rising	rise	VERB
faba-66	32	19	)	)	PUNCT
faba-66	32	20	marginal	marginal	ADJ
faba-66	32	21	tax	tax	NOUN
faba-66	32	22	rates	rate	NOUN
faba-66	32	23	became	become	VERB
faba-66	32	24	popular	popular	ADJ
faba-66	32	25	in	in	ADP
faba-66	32	26	the	the	DET
faba-66	32	27	developed	developed	ADJ
faba-66	32	28	world	world	NOUN
faba-66	32	29	.	.	PUNCT
faba-66	33	1	in	in	ADP
faba-66	33	2	the	the	DET
faba-66	33	3	united	united	PROPN
faba-66	33	4	states	states	PROPN
faba-66	33	5	of	of	ADP
faba-66	33	6	america	america	PROPN
faba-66	33	7	(	(	PUNCT
faba-66	33	8	usa	usa	PROPN
faba-66	33	9	)	)	PUNCT
faba-66	33	10	,	,	PUNCT
faba-66	33	11	for	for	ADP
faba-66	33	12	instance	instance	NOUN
faba-66	33	13	,	,	PUNCT
faba-66	33	14	in	in	ADP
faba-66	33	15	1953	1953	NUM
faba-66	33	16	the	the	DET
faba-66	33	17	personal	personal	ADJ
faba-66	33	18	income	income	NOUN
faba-66	33	19	tax	tax	NOUN
faba-66	33	20	rate	rate	NOUN
faba-66	33	21	for	for	ADP
faba-66	33	22	taxpayers	taxpayer	NOUN
faba-66	33	23	and	and	CCONJ
faba-66	33	24	spouses	spouse	NOUN
faba-66	33	25	who	who	PRON
faba-66	33	26	declared	declare	VERB
faba-66	33	27	their	their	PRON
faba-66	33	28	income	income	NOUN
faba-66	33	29	separately	separately	ADV
faba-66	33	30	included	include	VERB
faba-66	33	31	24	24	NUM
faba-66	33	32	tax	tax	NOUN
faba-66	33	33	brackets5	brackets5	NOUN
faba-66	33	34	with	with	ADP
faba-66	33	35	marginal	marginal	ADJ
faba-66	33	36	tax	tax	NOUN
faba-66	33	37	rates	rate	NOUN
faba-66	33	38	of	of	ADP
faba-66	33	39	22,2	22,2	NUM
faba-66	33	40	%	%	NOUN
faba-66	33	41	(	(	PUNCT
faba-66	33	42	for	for	ADP
faba-66	33	43	the	the	DET
faba-66	33	44	lowest	low	ADJ
faba-66	33	45	,	,	PUNCT
faba-66	33	46	first	first	ADJ
faba-66	33	47	tax	tax	NOUN
faba-66	33	48	bracket	bracket	NOUN
faba-66	33	49	)	)	PUNCT
faba-66	33	50	up	up	ADP
faba-66	33	51	to	to	PART
faba-66	33	52	92	92	NUM
faba-66	33	53	%	%	NOUN
faba-66	33	54	(	(	PUNCT
faba-66	33	55	for	for	ADP
faba-66	33	56	the	the	DET
faba-66	33	57	highest	high	ADJ
faba-66	33	58	,	,	PUNCT
faba-66	33	59	last	last	ADJ
faba-66	33	60	tax	tax	NOUN
faba-66	33	61	bracket	bracket	NOUN
faba-66	33	62	)	)	PUNCT
faba-66	33	63	–	–	PUNCT
faba-66	33	64	displayed	display	VERB
faba-66	33	65	on	on	ADP
faba-66	33	66	table	table	NOUN
faba-66	33	67	1	1	NUM
faba-66	33	68	.	.	PUNCT
faba-66	33	69	table	table	NOUN
faba-66	33	70	1	1	NUM
faba-66	33	71	.	.	PUNCT
faba-66	33	72	marginal	marginal	ADJ
faba-66	33	73	income	income	NOUN
faba-66	33	74	tax	tax	NOUN
faba-66	33	75	rates	rate	NOUN
faba-66	33	76	in	in	ADP
faba-66	33	77	the	the	DET
faba-66	33	78	usa	usa	PROPN
faba-66	33	79	for	for	ADP
faba-66	33	80	single	single	ADJ
faba-66	33	81	taxpayers	taxpayer	NOUN
faba-66	33	82	and	and	CCONJ
faba-66	33	83	married	married	ADJ
faba-66	33	84	couples	couple	NOUN
faba-66	33	85	,	,	PUNCT
faba-66	33	86	filing	file	VERB
faba-66	33	87	separately	separately	ADV
faba-66	33	88	for	for	ADP
faba-66	33	89	1953	1953	NUM
faba-66	33	90	tax	tax	NOUN
faba-66	33	91	brackets	bracket	NOUN
faba-66	33	92	(	(	PUNCT
faba-66	33	93	usd	usd	NOUN
faba-66	33	94	)	)	PUNCT
faba-66	33	95	marginal	marginal	ADJ
faba-66	33	96	tax	tax	NOUN
faba-66	33	97	rate	rate	NOUN
faba-66	33	98	(	(	PUNCT
faba-66	33	99	%	%	INTJ
faba-66	33	100	)	)	PUNCT
faba-66	33	101	over	over	ADV
faba-66	33	102	but	but	CCONJ
faba-66	33	103	not	not	PART
faba-66	33	104	over	over	ADV
faba-66	33	105	0	0	NUM
faba-66	33	106	2	2	NUM
faba-66	33	107	000	000	NUM
faba-66	33	108	22,2	22,2	NUM
faba-66	33	109	2	2	NUM
faba-66	33	110	000	000	NUM
faba-66	33	111	4	4	NUM
faba-66	33	112	000	000	NUM
faba-66	33	113	24,6	24,6	NUM
faba-66	33	114	4	4	NUM
faba-66	33	115	000	000	NUM
faba-66	33	116	6	6	NUM
faba-66	33	117	000	000	NUM
faba-66	33	118	29,0	29,0	NUM
faba-66	33	119	6	6	NUM
faba-66	33	120	000	000	NUM
faba-66	33	121	8	8	NUM
faba-66	33	122	000	000	NUM
faba-66	34	1	34,0	34,0	NUM
faba-66	34	2	8	8	NUM
faba-66	34	3	000	000	NUM
faba-66	34	4	10	10	NUM
faba-66	34	5	000	000	NUM
faba-66	35	1	38,0	38,0	NUM
faba-66	35	2	10	10	NUM
faba-66	35	3	000	000	NUM
faba-66	35	4	12	12	NUM
faba-66	35	5	000	000	NUM
faba-66	35	6	42,0	42,0	NOUN
faba-66	35	7	12	12	NUM
faba-66	35	8	000	000	NUM
faba-66	35	9	14	14	NUM
faba-66	35	10	000	000	NUM
faba-66	36	1	48,0	48,0	NUM
faba-66	36	2	14	14	NUM
faba-66	36	3	000	000	NUM
faba-66	36	4	16	16	NUM
faba-66	36	5	000	000	NUM
faba-66	37	1	53,0	53,0	NUM
faba-66	37	2	16	16	NUM
faba-66	37	3	000	000	NUM
faba-66	37	4	18	18	NUM
faba-66	37	5	000	000	NUM
faba-66	37	6	56,0	56,0	NUM
faba-66	37	7	18	18	NUM
faba-66	37	8	000	000	NUM
faba-66	37	9	20	20	NUM
faba-66	37	10	000	000	NUM
faba-66	38	1	59,0	59,0	NUM
faba-66	38	2	20	20	NUM
faba-66	38	3	000	000	NUM
faba-66	38	4	22	22	NUM
faba-66	38	5	000	000	NUM
faba-66	39	1	62,0	62,0	PROPN
faba-66	39	2	22	22	NUM
faba-66	39	3	000	000	NUM
faba-66	39	4	26	26	NUM
faba-66	39	5	000	000	NUM
faba-66	39	6	66,0	66,0	NUM
faba-66	39	7	26	26	NUM
faba-66	39	8	000	000	NUM
faba-66	39	9	32	32	NUM
faba-66	39	10	000	000	NUM
faba-66	40	1	67,0	67,0	NUM
faba-66	40	2	32	32	NUM
faba-66	40	3	000	000	NUM
faba-66	40	4	38	38	NUM
faba-66	40	5	000	000	NUM
faba-66	40	6	68,0	68,0	NUM
faba-66	40	7	38	38	NUM
faba-66	40	8	000	000	NUM
faba-66	40	9	44	44	NUM
faba-66	40	10	000	000	NUM
faba-66	40	11	72,0	72,0	NUM
faba-66	40	12	44	44	NUM
faba-66	40	13	000	000	NUM
faba-66	40	14	50	50	NUM
faba-66	40	15	000	000	NUM
faba-66	40	16	75,0	75,0	NUM
faba-66	40	17	50	50	NUM
faba-66	40	18	000	000	NUM
faba-66	40	19	60	60	NUM
faba-66	40	20	000	000	NUM
faba-66	40	21	77,0	77,0	NUM
faba-66	40	22	60	60	NUM
faba-66	40	23	000	000	NUM
faba-66	40	24	70	70	NUM
faba-66	40	25	000	000	NUM
faba-66	40	26	80,0	80,0	NUM
faba-66	40	27	70	70	NUM
faba-66	40	28	000	000	NUM
faba-66	40	29	80	80	NUM
faba-66	40	30	000	000	NUM
faba-66	40	31	83,0	83,0	NUM
faba-66	40	32	80	80	NUM
faba-66	40	33	000	000	NUM
faba-66	40	34	90	90	NUM
faba-66	40	35	000	000	NUM
faba-66	40	36	85,0	85,0	NUM
faba-66	40	37	90	90	NUM
faba-66	40	38	000	000	NUM
faba-66	40	39	100	100	NUM
faba-66	40	40	000	000	NUM
faba-66	40	41	88,0	88,0	NUM
faba-66	40	42	100	100	NUM
faba-66	40	43	000	000	NUM
faba-66	40	44	150	150	NUM
faba-66	40	45	000	000	NUM
faba-66	40	46	90,0	90,0	NUM
faba-66	40	47	150	150	NUM
faba-66	40	48	000	000	NUM
faba-66	40	49	200	200	NUM
faba-66	40	50	000	000	NUM
faba-66	41	1	91,0	91,0	NUM
faba-66	41	2	200	200	NUM
faba-66	41	3	000	000	NUM
faba-66	41	4	92,0	92,0	NUM
faba-66	41	5	source	source	NOUN
faba-66	41	6	:	:	PUNCT
faba-66	41	7	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	PROPN
faba-66	41	8	the	the	DET
faba-66	41	9	united	united	PROPN
faba-66	41	10	states	states	PROPN
faba-66	41	11	is	be	AUX
faba-66	41	12	no	no	DET
faba-66	41	13	exception	exception	NOUN
faba-66	41	14	.	.	PUNCT
faba-66	42	1	in	in	ADP
faba-66	42	2	the	the	DET
faba-66	42	3	mid-1960s	mid-1960	NOUN
faba-66	42	4	,	,	PUNCT
faba-66	42	5	the	the	DET
faba-66	42	6	famous	famous	ADJ
faba-66	42	7	british	british	ADJ
faba-66	42	8	musician	musician	NOUN
faba-66	42	9	george	george	PROPN
faba-66	42	10	harrison	harrison	PROPN
faba-66	42	11	wrote	write	VERB
faba-66	42	12	the	the	DET
faba-66	42	13	song	song	NOUN
faba-66	42	14	"	"	PUNCT
faba-66	42	15	taxman	taxman	NOUN
faba-66	42	16	"	"	PUNCT
faba-66	42	17	,	,	PUNCT
faba-66	42	18	included	include	VERB
faba-66	42	19	in	in	ADP
faba-66	42	20	the	the	DET
faba-66	42	21	album	album	NOUN
faba-66	42	22	"	"	PUNCT
faba-66	42	23	revolver	revolver	NOUN
faba-66	42	24	"	"	PUNCT
faba-66	42	25	(	(	PUNCT
faba-66	42	26	1966	1966	NUM
faba-66	42	27	)	)	PUNCT
faba-66	42	28	of	of	ADP
faba-66	42	29	the	the	DET
faba-66	42	30	legendary	legendary	ADJ
faba-66	42	31	band	band	NOUN
faba-66	42	32	the	the	DET
faba-66	42	33	beatles.6	beatles.6	PROPN
faba-66	42	34	the	the	DET
faba-66	42	35	first	first	ADJ
faba-66	42	36	verse	verse	NOUN
faba-66	42	37	of	of	ADP
faba-66	42	38	this	this	DET
faba-66	42	39	song	song	NOUN
faba-66	42	40	reads	read	VERB
faba-66	42	41	:	:	PUNCT
faba-66	42	42	„	„	PUNCT
faba-66	42	43	let	let	VERB
faba-66	42	44	me	i	PRON
faba-66	42	45	tell	tell	VERB
faba-66	42	46	you	you	PRON
faba-66	42	47	how	how	SCONJ
faba-66	42	48	it	it	PRON
faba-66	42	49	will	will	AUX
faba-66	42	50	be	be	AUX
faba-66	42	51	4	4	NUM
faba-66	42	52	the	the	DET
faba-66	42	53	marginal	marginal	ADJ
faba-66	42	54	tax	tax	NOUN
faba-66	42	55	rate	rate	NOUN
faba-66	42	56	measures	measure	VERB
faba-66	42	57	the	the	DET
faba-66	42	58	share	share	NOUN
faba-66	42	59	(	(	PUNCT
faba-66	42	60	quota	quota	NOUN
faba-66	42	61	)	)	PUNCT
faba-66	42	62	of	of	ADP
faba-66	42	63	the	the	DET
faba-66	42	64	tax	tax	NOUN
faba-66	42	65	in	in	ADP
faba-66	42	66	the	the	DET
faba-66	42	67	last	last	ADJ
faba-66	42	68	(	(	PUNCT
faba-66	42	69	marginal	marginal	ADJ
faba-66	42	70	)	)	PUNCT
faba-66	42	71	unit	unit	NOUN
faba-66	42	72	of	of	ADP
faba-66	42	73	the	the	DET
faba-66	42	74	tax	tax	NOUN
faba-66	42	75	base	base	NOUN
faba-66	42	76	:	:	PUNCT
faba-66	42	77	𝑀𝑇𝑅	𝑀𝑇𝑅	PROPN
faba-66	42	78	=	=	PUNCT
faba-66	42	79	∆𝑇	∆𝑇	PROPN
faba-66	42	80	∆𝐵	∆𝐵	PROPN
faba-66	42	81	∗	∗	NOUN
faba-66	42	82	100	100	NUM
faba-66	42	83	definitions	definition	NOUN
faba-66	42	84	:	:	PUNCT
faba-66	42	85	mtr	mtr	PROPN
faba-66	42	86	is	be	AUX
faba-66	42	87	the	the	DET
faba-66	42	88	marginal	marginal	ADJ
faba-66	42	89	tax	tax	NOUN
faba-66	42	90	rate	rate	NOUN
faba-66	42	91	;	;	PUNCT
faba-66	42	92	δt	δt	X
faba-66	42	93	–	–	PUNCT
faba-66	42	94	the	the	DET
faba-66	42	95	change	change	NOUN
faba-66	42	96	of	of	ADP
faba-66	42	97	the	the	DET
faba-66	42	98	tax	tax	NOUN
faba-66	42	99	;	;	PUNCT
faba-66	42	100	δb	δb	NOUN
faba-66	42	101	–	–	PUNCT
faba-66	42	102	the	the	DET
faba-66	42	103	change	change	NOUN
faba-66	42	104	in	in	ADP
faba-66	42	105	the	the	DET
faba-66	42	106	tax	tax	NOUN
faba-66	42	107	base	base	NOUN
faba-66	42	108	.	.	PUNCT
faba-66	43	1	5	5	NUM
faba-66	43	2	excluding	exclude	VERB
faba-66	43	3	the	the	DET
faba-66	43	4	tax	tax	NOUN
faba-66	43	5	-	-	PUNCT
faba-66	43	6	free	free	ADJ
faba-66	43	7	threshold	threshold	NOUN
faba-66	43	8	(	(	PUNCT
faba-66	43	9	the	the	DET
faba-66	43	10	so	so	ADV
faba-66	43	11	called	call	VERB
faba-66	43	12	zero	zero	NUM
faba-66	43	13	tax	tax	NOUN
faba-66	43	14	bracket	bracket	NOUN
faba-66	43	15	)	)	PUNCT
faba-66	43	16	.	.	PUNCT
faba-66	44	1	6	6	NUM
faba-66	44	2	the	the	DET
faba-66	44	3	idea	idea	NOUN
faba-66	44	4	for	for	ADP
faba-66	44	5	the	the	DET
faba-66	44	6	song	song	NOUN
faba-66	44	7	came	come	VERB
faba-66	44	8	to	to	ADP
faba-66	44	9	harrison	harrison	NOUN
faba-66	44	10	when	when	SCONJ
faba-66	44	11	he	he	PRON
faba-66	44	12	learned	learn	VERB
faba-66	44	13	that	that	SCONJ
faba-66	44	14	under	under	ADP
faba-66	44	15	the	the	DET
faba-66	44	16	current	current	ADJ
faba-66	44	17	tax	tax	NOUN
faba-66	44	18	system	system	NOUN
faba-66	44	19	in	in	ADP
faba-66	44	20	britain	britain	PROPN
faba-66	44	21	,	,	PUNCT
faba-66	44	22	a	a	DET
faba-66	44	23	large	large	ADJ
faba-66	44	24	part	part	NOUN
faba-66	44	25	of	of	ADP
faba-66	44	26	the	the	DET
faba-66	44	27	proceeds	proceed	NOUN
faba-66	44	28	goes	go	VERB
faba-66	44	29	to	to	PART
faba-66	44	30	pay	pay	VERB
faba-66	44	31	taxes	taxis	NOUN
faba-66	44	32	.	.	PUNCT
faba-66	45	1	brussarski	brussarski	VERB
faba-66	45	2	rumen	ruman	NOUN
faba-66	45	3	/	/	SYM
faba-66	45	4	finance	finance	NOUN
faba-66	45	5	,	,	PUNCT
faba-66	45	6	accounting	accounting	NOUN
faba-66	45	7	and	and	CCONJ
faba-66	45	8	business	business	NOUN
faba-66	45	9	analysis	analysis	NOUN
faba-66	45	10	3	3	NUM
faba-66	45	11	(	(	PUNCT
faba-66	45	12	1	1	NUM
faba-66	45	13	)	)	PUNCT
faba-66	45	14	2021	2021	NUM
faba-66	45	15	4	4	NUM
faba-66	45	16	there	there	PRON
faba-66	45	17	's	be	VERB
faba-66	45	18	one	one	NUM
faba-66	45	19	for	for	ADP
faba-66	45	20	you	you	PRON
faba-66	45	21	,	,	PUNCT
faba-66	45	22	nineteen	nineteen	NUM
faba-66	45	23	for	for	ADP
faba-66	45	24	me	i	PRON
faba-66	45	25	'cause	'cause	SCONJ
faba-66	45	26	i	i	PRON
faba-66	45	27	'm	be	AUX
faba-66	45	28	the	the	DET
faba-66	45	29	taxman	taxman	NOUN
faba-66	46	1	yeah	yeah	INTJ
faba-66	46	2	,	,	PUNCT
faba-66	47	1	i	i	PRON
faba-66	47	2	'm	be	AUX
faba-66	47	3	the	the	DET
faba-66	47	4	taxman	taxman	NOUN
faba-66	47	5	“	"	PUNCT
faba-66	47	6	until	until	ADP
faba-66	47	7	1971	1971	NUM
faba-66	47	8	,	,	PUNCT
faba-66	47	9	one	one	NUM
faba-66	47	10	british	british	ADJ
faba-66	47	11	pound	pound	NOUN
faba-66	47	12	sterling	sterling	NOUN
faba-66	47	13	was	be	AUX
faba-66	47	14	divided	divide	VERB
faba-66	47	15	into	into	ADP
faba-66	47	16	20	20	NUM
faba-66	47	17	shillings	shilling	NOUN
faba-66	47	18	(	(	PUNCT
faba-66	47	19	and	and	CCONJ
faba-66	47	20	one	one	NUM
faba-66	47	21	shilling	shilling	NOUN
faba-66	47	22	–	–	PUNCT
faba-66	47	23	into	into	ADP
faba-66	47	24	12	12	NUM
faba-66	47	25	pence	penny	NOUN
faba-66	47	26	)	)	PUNCT
faba-66	47	27	.	.	PUNCT
faba-66	48	1	hence	hence	ADV
faba-66	48	2	,	,	PUNCT
faba-66	48	3	(	(	PUNCT
faba-66	48	4	at	at	ADP
faba-66	48	5	the	the	DET
faba-66	48	6	highest	high	ADJ
faba-66	48	7	tax	tax	NOUN
faba-66	48	8	bracket	bracket	NOUN
faba-66	48	9	with	with	ADP
faba-66	48	10	a	a	DET
faba-66	48	11	marginal	marginal	ADJ
faba-66	48	12	rate	rate	NOUN
faba-66	48	13	of	of	ADP
faba-66	48	14	95	95	NUM
faba-66	48	15	%	%	NOUN
faba-66	48	16	at	at	ADP
faba-66	48	17	the	the	DET
faba-66	48	18	time	time	NOUN
faba-66	48	19	)	)	PUNCT
faba-66	48	20	20	20	NUM
faba-66	48	21	shillings	shilling	NOUN
faba-66	48	22	*	*	PUNCT
faba-66	48	23	0,95	0,95	PUNCT
faba-66	48	24	=	=	SYM
faba-66	48	25	19	19	NUM
faba-66	48	26	shillings	shilling	NOUN
faba-66	48	27	tax	tax	NOUN
faba-66	48	28	and	and	CCONJ
faba-66	48	29	one	one	NUM
faba-66	48	30	shilling	shilling	NOUN
faba-66	48	31	after	after	ADP
faba-66	48	32	-	-	PUNCT
faba-66	48	33	tax	tax	NOUN
faba-66	48	34	income	income	NOUN
faba-66	48	35	,	,	PUNCT
faba-66	48	36	respectively	respectively	ADV
faba-66	48	37	–	–	PUNCT
faba-66	48	38	see	see	VERB
faba-66	48	39	figure	figure	NOUN
faba-66	48	40	2	2	NUM
faba-66	48	41	.	.	PUNCT
faba-66	48	42	figure	figure	NOUN
faba-66	48	43	2	2	NUM
faba-66	48	44	.	.	X
faba-66	48	45	one	one	NUM
faba-66	48	46	for	for	ADP
faba-66	48	47	you	you	PRON
faba-66	48	48	,	,	PUNCT
faba-66	48	49	nineteen	nineteen	NUM
faba-66	48	50	for	for	ADP
faba-66	48	51	me	i	PRON
faba-66	48	52	in	in	ADP
faba-66	48	53	the	the	DET
faba-66	48	54	uk	uk	PROPN
faba-66	48	55	in	in	ADP
faba-66	48	56	this	this	DET
faba-66	48	57	environment	environment	NOUN
faba-66	48	58	,	,	PUNCT
faba-66	48	59	the	the	DET
faba-66	48	60	nobel	nobel	PROPN
faba-66	48	61	laureates	laureate	VERB
faba-66	48	62	in	in	ADP
faba-66	48	63	economics	economic	NOUN
faba-66	48	64	friedrich	friedrich	PROPN
faba-66	48	65	von	von	PROPN
faba-66	48	66	hayek7	hayek7	PROPN
faba-66	48	67	and	and	CCONJ
faba-66	48	68	milton	milton	PROPN
faba-66	48	69	friedman8	friedman8	PROPN
faba-66	48	70	developed	develop	VERB
faba-66	48	71	the	the	DET
faba-66	48	72	idea	idea	NOUN
faba-66	48	73	of	of	ADP
faba-66	48	74	flattening	flattening	NOUN
faba-66	48	75	(	(	PUNCT
faba-66	48	76	leveling	leveling	NOUN
faba-66	48	77	,	,	PUNCT
faba-66	48	78	rolling	rolling	NOUN
faba-66	48	79	)	)	PUNCT
faba-66	48	80	the	the	DET
faba-66	48	81	multi	multi	ADJ
faba-66	48	82	-	-	ADJ
faba-66	48	83	step	step	ADJ
faba-66	48	84	structure	structure	NOUN
faba-66	48	85	of	of	ADP
faba-66	48	86	marginal	marginal	ADJ
faba-66	48	87	tax	tax	NOUN
faba-66	48	88	rates	rate	NOUN
faba-66	48	89	increasing	increase	VERB
faba-66	48	90	with	with	ADP
faba-66	48	91	income	income	NOUN
faba-66	48	92	.	.	PUNCT
faba-66	49	1	their	their	PRON
faba-66	49	2	ideas	idea	NOUN
faba-66	49	3	are	be	AUX
faba-66	49	4	put	put	VERB
faba-66	49	5	to	to	PART
faba-66	49	6	practice	practice	VERB
faba-66	49	7	two	two	NUM
faba-66	49	8	to	to	PART
faba-66	49	9	three	three	NUM
faba-66	49	10	decades	decade	NOUN
faba-66	49	11	later	later	ADV
faba-66	49	12	and	and	CCONJ
faba-66	49	13	the	the	DET
faba-66	49	14	number	number	NOUN
faba-66	49	15	of	of	ADP
faba-66	49	16	tax	tax	NOUN
faba-66	49	17	brackets	bracket	NOUN
faba-66	49	18	and	and	CCONJ
faba-66	49	19	the	the	DET
faba-66	49	20	maximum	maximum	ADJ
faba-66	49	21	marginal	marginal	ADJ
faba-66	49	22	tax	tax	NOUN
faba-66	49	23	rates	rate	NOUN
faba-66	49	24	are	be	AUX
faba-66	49	25	fall	fall	NOUN
faba-66	49	26	sharply.9	sharply.9	PROPN
faba-66	49	27	in	in	ADP
faba-66	49	28	the	the	DET
faba-66	49	29	1980s	1980	NOUN
faba-66	49	30	,	,	PUNCT
faba-66	49	31	american	american	ADJ
faba-66	49	32	economists	economist	NOUN
faba-66	49	33	robert	robert	PROPN
faba-66	49	34	hall	hall	PROPN
faba-66	49	35	and	and	CCONJ
faba-66	49	36	alvin	alvin	PROPN
faba-66	49	37	rabushka	rabushka	PROPN
faba-66	49	38	developed	develop	VERB
faba-66	49	39	a	a	DET
faba-66	49	40	concept	concept	NOUN
faba-66	49	41	for	for	ADP
faba-66	49	42	an	an	DET
faba-66	49	43	"	"	PUNCT
faba-66	49	44	integrated	integrate	VERB
faba-66	49	45	flat	flat	ADJ
faba-66	49	46	tax	tax	NOUN
faba-66	49	47	"	"	PUNCT
faba-66	49	48	to	to	PART
faba-66	49	49	replace	replace	VERB
faba-66	49	50	personal	personal	ADJ
faba-66	49	51	income	income	NOUN
faba-66	49	52	tax	tax	NOUN
faba-66	49	53	and	and	CCONJ
faba-66	49	54	corporate	corporate	ADJ
faba-66	49	55	tax	tax	NOUN
faba-66	49	56	in	in	ADP
faba-66	49	57	the	the	DET
faba-66	49	58	united	united	PROPN
faba-66	49	59	states.10	states.10	VERB
faba-66	49	60	the	the	DET
faba-66	49	61	flat	flat	ADJ
faba-66	49	62	tax	tax	NOUN
faba-66	49	63	of	of	ADP
faba-66	49	64	hall	hall	NOUN
faba-66	49	65	and	and	CCONJ
faba-66	49	66	rabushka	rabushka	NOUN
faba-66	49	67	is	be	AUX
faba-66	49	68	a	a	DET
faba-66	49	69	system	system	NOUN
faba-66	49	70	of	of	ADP
faba-66	49	71	two	two	NUM
faba-66	49	72	taxes	taxis	NOUN
faba-66	49	73	–	–	PUNCT
faba-66	49	74	payroll	payroll	NOUN
faba-66	49	75	tax	tax	NOUN
faba-66	49	76	and	and	CCONJ
faba-66	49	77	business	business	NOUN
faba-66	49	78	tax	tax	NOUN
faba-66	49	79	.	.	PUNCT
faba-66	50	1	personal	personal	ADJ
faba-66	50	2	income	income	NOUN
faba-66	50	3	from	from	ADP
faba-66	50	4	salaries	salary	NOUN
faba-66	50	5	and	and	CCONJ
faba-66	50	6	other	other	ADJ
faba-66	50	7	sources	source	NOUN
faba-66	50	8	above	above	ADP
faba-66	50	9	a	a	DET
faba-66	50	10	certain	certain	ADJ
faba-66	50	11	non	non	ADJ
faba-66	50	12	-	-	ADJ
faba-66	50	13	taxable	taxable	ADJ
faba-66	50	14	minimum	minimum	NOUN
faba-66	50	15	is	be	AUX
faba-66	50	16	taxed	tax	VERB
faba-66	50	17	at	at	ADP
faba-66	50	18	a	a	DET
faba-66	50	19	single	single	ADJ
faba-66	50	20	(	(	PUNCT
faba-66	50	21	flat	flat	ADJ
faba-66	50	22	)	)	PUNCT
faba-66	50	23	rate	rate	NOUN
faba-66	50	24	–	–	PUNCT
faba-66	50	25	19	19	NUM
faba-66	50	26	%	%	NOUN
faba-66	50	27	.	.	PUNCT
faba-66	51	1	the	the	DET
faba-66	51	2	income	income	NOUN
faba-66	51	3	of	of	ADP
faba-66	51	4	the	the	DET
faba-66	51	5	companies	company	NOUN
faba-66	51	6	is	be	AUX
faba-66	51	7	reduced	reduce	VERB
faba-66	51	8	by	by	ADP
faba-66	51	9	the	the	DET
faba-66	51	10	investment	investment	NOUN
faba-66	51	11	costs	cost	NOUN
faba-66	51	12	and	and	CCONJ
faba-66	51	13	is	be	AUX
faba-66	51	14	taxed	tax	VERB
faba-66	51	15	with	with	ADP
faba-66	51	16	business	business	NOUN
faba-66	51	17	tax	tax	NOUN
faba-66	51	18	of	of	ADP
faba-66	51	19	19%.11	19%.11	NUM
faba-66	51	20	thus	thus	ADV
faba-66	51	21	,	,	PUNCT
faba-66	51	22	in	in	ADP
faba-66	51	23	essence	essence	NOUN
faba-66	51	24	,	,	PUNCT
faba-66	51	25	the	the	DET
faba-66	51	26	integrated	integrate	VERB
faba-66	51	27	flat	flat	ADJ
faba-66	51	28	tax	tax	NOUN
faba-66	51	29	proposed	propose	VERB
faba-66	51	30	by	by	ADP
faba-66	51	31	hall	hall	NOUN
faba-66	51	32	and	and	CCONJ
faba-66	51	33	rabushka	rabushka	NOUN
faba-66	51	34	is	be	AUX
faba-66	51	35	a	a	DET
faba-66	51	36	consumption	consumption	NOUN
faba-66	51	37	tax	tax	NOUN
faba-66	51	38	,	,	PUNCT
faba-66	51	39	not	not	PART
faba-66	51	40	an	an	DET
faba-66	51	41	income	income	NOUN
faba-66	51	42	tax	tax	NOUN
faba-66	51	43	.	.	PUNCT
faba-66	52	1	in	in	ADP
faba-66	52	2	macroeconomic	macroeconomic	ADJ
faba-66	52	3	terms	term	NOUN
faba-66	52	4	,	,	PUNCT
faba-66	52	5	when	when	SCONJ
faba-66	52	6	investments	investment	NOUN
faba-66	52	7	(	(	PUNCT
faba-66	52	8	savings	saving	NOUN
faba-66	52	9	)	)	PUNCT
faba-66	52	10	are	be	AUX
faba-66	52	11	deducted	deduct	VERB
faba-66	52	12	from	from	ADP
faba-66	52	13	income	income	NOUN
faba-66	52	14	,	,	PUNCT
faba-66	52	15	consumption	consumption	NOUN
faba-66	52	16	(	(	PUNCT
faba-66	52	17	income	income	NOUN
faba-66	52	18	that	that	PRON
faba-66	52	19	is	be	AUX
faba-66	52	20	consumed	consume	VERB
faba-66	52	21	)	)	PUNCT
faba-66	52	22	remains	remain	VERB
faba-66	52	23	.	.	PUNCT
faba-66	53	1	this	this	PRON
faba-66	53	2	is	be	AUX
faba-66	53	3	in	in	ADP
faba-66	53	4	effect	effect	NOUN
faba-66	53	5	the	the	DET
faba-66	53	6	basis	basis	NOUN
faba-66	53	7	of	of	ADP
faba-66	53	8	the	the	DET
faba-66	53	9	well	well	ADV
faba-66	53	10	-	-	PUNCT
faba-66	53	11	known	know	VERB
faba-66	53	12	and	and	CCONJ
faba-66	53	13	widely	widely	ADV
faba-66	53	14	used	use	VERB
faba-66	53	15	value	value	NOUN
faba-66	53	16	added	add	VERB
faba-66	53	17	tax	tax	NOUN
faba-66	53	18	(	(	PUNCT
faba-66	53	19	vat).12	vat).12	VERB
faba-66	53	20	the	the	DET
faba-66	53	21	original	original	ADJ
faba-66	53	22	idea	idea	NOUN
faba-66	53	23	of	of	ADP
faba-66	53	24	robert	robert	PROPN
faba-66	53	25	hall	hall	PROPN
faba-66	53	26	and	and	CCONJ
faba-66	53	27	alvin	alvin	PROPN
faba-66	53	28	rabushka	rabushka	PROPN
faba-66	53	29	failed	fail	VERB
faba-66	53	30	to	to	PART
faba-66	53	31	make	make	VERB
faba-66	53	32	its	its	PRON
faba-66	53	33	way	way	NOUN
faba-66	53	34	into	into	ADP
faba-66	53	35	practice	practice	NOUN
faba-66	53	36	.	.	PUNCT
faba-66	54	1	at	at	ADP
faba-66	54	2	the	the	DET
faba-66	54	3	end	end	NOUN
faba-66	54	4	of	of	ADP
faba-66	54	5	the	the	DET
faba-66	54	6	20th	20th	NOUN
faba-66	54	7	and	and	CCONJ
faba-66	54	8	the	the	DET
faba-66	54	9	beginning	beginning	NOUN
faba-66	54	10	of	of	ADP
faba-66	54	11	the	the	DET
faba-66	54	12	21st	21st	ADJ
faba-66	54	13	century	century	NOUN
faba-66	54	14	,	,	PUNCT
faba-66	54	15	the	the	DET
faba-66	54	16	theoretical	theoretical	ADJ
faba-66	54	17	concepts	concept	NOUN
faba-66	54	18	of	of	ADP
faba-66	54	19	a	a	DET
faba-66	54	20	flat	flat	ADJ
faba-66	54	21	tax	tax	NOUN
faba-66	54	22	found	find	VERB
faba-66	54	23	practical	practical	ADJ
faba-66	54	24	application	application	NOUN
faba-66	54	25	in	in	ADP
faba-66	54	26	central	central	ADJ
faba-66	54	27	and	and	CCONJ
faba-66	54	28	eastern	eastern	ADJ
faba-66	54	29	europe	europe	PROPN
faba-66	54	30	–	–	PUNCT
faba-66	54	31	first	first	ADV
faba-66	54	32	in	in	ADP
faba-66	54	33	estonia	estonia	PROPN
faba-66	54	34	(	(	PUNCT
faba-66	54	35	1994	1994	NUM
faba-66	54	36	)	)	PUNCT
faba-66	54	37	and	and	CCONJ
faba-66	54	38	then	then	ADV
faba-66	54	39	in	in	ADP
faba-66	54	40	many	many	ADJ
faba-66	54	41	other	other	ADJ
faba-66	54	42	former	former	ADJ
faba-66	54	43	socialist	socialist	ADJ
faba-66	54	44	countries	country	NOUN
faba-66	54	45	.	.	PUNCT
faba-66	55	1	in	in	ADP
faba-66	55	2	eight	eight	NUM
faba-66	55	3	years	year	NOUN
faba-66	55	4	,	,	PUNCT
faba-66	55	5	eight	eight	NUM
faba-66	55	6	(	(	PUNCT
faba-66	55	7	current	current	ADJ
faba-66	55	8	)	)	PUNCT
faba-66	55	9	european	european	PROPN
faba-66	55	10	union	union	PROPN
faba-66	55	11	(	(	PUNCT
faba-66	55	12	eu	eu	PROPN
faba-66	55	13	)	)	PUNCT
faba-66	55	14	member	member	NOUN
faba-66	55	15	states	state	NOUN
faba-66	55	16	have	have	AUX
faba-66	55	17	introduced	introduce	VERB
faba-66	55	18	a	a	DET
faba-66	55	19	flat	flat	ADJ
faba-66	55	20	personal	personal	ADJ
faba-66	55	21	income	income	NOUN
faba-66	55	22	tax	tax	NOUN
faba-66	55	23	(	(	PUNCT
faba-66	55	24	see	see	VERB
faba-66	55	25	table	table	NOUN
faba-66	55	26	2	2	NUM
faba-66	55	27	)	)	PUNCT
faba-66	55	28	.	.	PUNCT
faba-66	56	1	the	the	DET
faba-66	56	2	baltic	baltic	PROPN
faba-66	56	3	states	states	PROPN
faba-66	56	4	(	(	PUNCT
faba-66	56	5	estonia	estonia	PROPN
faba-66	56	6	,	,	PUNCT
faba-66	56	7	lithuania	lithuania	PROPN
faba-66	56	8	and	and	CCONJ
faba-66	56	9	latvia	latvia	PROPN
faba-66	56	10	)	)	PUNCT
faba-66	56	11	and	and	CCONJ
faba-66	56	12	romania	romania	PROPN
faba-66	56	13	did	do	VERB
faba-66	56	14	so	so	ADV
faba-66	56	15	before	before	ADP
faba-66	56	16	joining	join	VERB
faba-66	56	17	the	the	DET
faba-66	56	18	eu	eu	PROPN
faba-66	56	19	,	,	PUNCT
faba-66	56	20	slovakia	slovakia	PROPN
faba-66	56	21	in	in	ADP
faba-66	56	22	the	the	DET
faba-66	56	23	first	first	ADJ
faba-66	56	24	year	year	NOUN
faba-66	56	25	of	of	ADP
faba-66	56	26	its	its	PRON
faba-66	56	27	membership	membership	NOUN
faba-66	56	28	in	in	ADP
faba-66	56	29	the	the	DET
faba-66	56	30	union	union	NOUN
faba-66	56	31	,	,	PUNCT
faba-66	56	32	and	and	CCONJ
faba-66	56	33	the	the	DET
faba-66	56	34	remaining	remain	VERB
faba-66	56	35	three	three	NUM
faba-66	56	36	countries	country	NOUN
faba-66	56	37	(	(	PUNCT
faba-66	56	38	bulgaria	bulgaria	PROPN
faba-66	56	39	,	,	PUNCT
faba-66	56	40	the	the	DET
faba-66	56	41	czech	czech	PROPN
faba-66	56	42	republic	republic	NOUN
faba-66	56	43	and	and	CCONJ
faba-66	56	44	hungary	hungary	PROPN
faba-66	56	45	)	)	PUNCT
faba-66	56	46	after	after	ADP
faba-66	56	47	that.13	that.13	PROPN
faba-66	56	48	7	7	NUM
faba-66	56	49	hayek	hayek	NOUN
faba-66	56	50	,	,	PUNCT
faba-66	56	51	f.	f.	PROPN
faba-66	56	52	a.	a.	PROPN
faba-66	56	53	,	,	PUNCT
faba-66	56	54	progressive	progressive	ADJ
faba-66	56	55	taxation	taxation	NOUN
faba-66	56	56	reconsidered	reconsider	VERB
faba-66	56	57	,	,	PUNCT
faba-66	56	58	in	in	ADP
faba-66	56	59	:	:	PUNCT
faba-66	56	60	mary	mary	PROPN
faba-66	56	61	sennholz	sennholz	PROPN
faba-66	56	62	(	(	PUNCT
faba-66	56	63	ed	ed	NOUN
faba-66	56	64	.	.	PUNCT
faba-66	56	65	)	)	PUNCT
faba-66	57	1	on	on	ADP
faba-66	57	2	freedom	freedom	NOUN
faba-66	57	3	and	and	CCONJ
faba-66	57	4	free	free	ADJ
faba-66	57	5	enterprise	enterprise	NOUN
faba-66	57	6	–	–	PUNCT
faba-66	57	7	essays	essay	NOUN
faba-66	57	8	in	in	ADP
faba-66	57	9	honor	honor	NOUN
faba-66	57	10	of	of	ADP
faba-66	57	11	ludwig	ludwig	PROPN
faba-66	57	12	von	von	PROPN
faba-66	57	13	mises	mises	PROPN
faba-66	57	14	,	,	PUNCT
faba-66	57	15	1956	1956	NUM
faba-66	57	16	,	,	PUNCT
faba-66	57	17	pp	pp	ADJ
faba-66	57	18	.	.	PUNCT
faba-66	57	19	265	265	NUM
faba-66	57	20	–	–	PUNCT
faba-66	57	21	284	284	NUM
faba-66	57	22	.	.	NOUN
faba-66	57	23	8	8	NUM
faba-66	57	24	friedman	friedman	PROPN
faba-66	57	25	,	,	PUNCT
faba-66	57	26	m.	m.	NOUN
faba-66	57	27	,	,	PUNCT
faba-66	57	28	capitalism	capitalism	NOUN
faba-66	57	29	and	and	CCONJ
faba-66	57	30	freedom	freedom	NOUN
faba-66	57	31	,	,	PUNCT
faba-66	57	32	per	per	ADP
faba-66	57	33	.	.	PUNCT
faba-66	58	1	with	with	ADP
faba-66	58	2	english	english	PROPN
faba-66	58	3	,	,	PUNCT
faba-66	58	4	new	new	ADJ
faba-66	58	5	publishing	publishing	NOUN
faba-66	58	6	house	house	PROPN
faba-66	58	7	,	,	PUNCT
faba-66	58	8	moscow	moscow	PROPN
faba-66	58	9	,	,	PUNCT
faba-66	58	10	2006	2006	NUM
faba-66	58	11	,	,	PUNCT
faba-66	58	12	pp	pp	ADV
faba-66	58	13	.	.	PUNCT
faba-66	59	1	187	187	NUM
faba-66	59	2	–	–	SYM
faba-66	59	3	204	204	NUM
faba-66	59	4	.	.	NOUN
faba-66	59	5	9	9	NUM
faba-66	59	6	at	at	ADP
faba-66	59	7	present	present	ADJ
faba-66	59	8	(	(	PUNCT
faba-66	59	9	2021	2021	NUM
faba-66	59	10	)	)	PUNCT
faba-66	59	11	the	the	DET
faba-66	59	12	number	number	NOUN
faba-66	59	13	of	of	ADP
faba-66	59	14	tax	tax	NOUN
faba-66	59	15	brackets	bracket	NOUN
faba-66	59	16	in	in	ADP
faba-66	59	17	the	the	DET
faba-66	59	18	united	united	PROPN
faba-66	59	19	states	states	PROPN
faba-66	59	20	is	be	AUX
faba-66	59	21	7	7	NUM
faba-66	59	22	and	and	CCONJ
faba-66	59	23	the	the	DET
faba-66	59	24	maximum	maximum	ADJ
faba-66	59	25	marginal	marginal	ADJ
faba-66	59	26	tax	tax	NOUN
faba-66	59	27	rate	rate	NOUN
faba-66	59	28	is	be	AUX
faba-66	59	29	37	37	NUM
faba-66	59	30	%	%	NOUN
faba-66	59	31	.	.	PUNCT
faba-66	60	1	10	10	NUM
faba-66	60	2	hall	hall	PROPN
faba-66	60	3	,	,	PUNCT
faba-66	60	4	r.	r.	PROPN
faba-66	60	5	and	and	CCONJ
faba-66	60	6	a.	a.	NOUN
faba-66	60	7	rabushka	rabushka	PROPN
faba-66	60	8	,	,	PUNCT
faba-66	60	9	the	the	DET
faba-66	60	10	flat	flat	ADJ
faba-66	60	11	tax	tax	NOUN
faba-66	60	12	,	,	PUNCT
faba-66	60	13	hoover	hoover	ADJ
faba-66	60	14	institution	institution	NOUN
faba-66	60	15	press	press	NOUN
faba-66	60	16	,	,	PUNCT
faba-66	60	17	1985	1985	NUM
faba-66	60	18	.	.	PUNCT
faba-66	61	1	(	(	PUNCT
faba-66	61	2	the	the	DET
faba-66	61	3	monograph	monograph	NOUN
faba-66	61	4	is	be	AUX
faba-66	61	5	preceded	precede	VERB
faba-66	61	6	by	by	ADP
faba-66	61	7	two	two	NUM
faba-66	61	8	articles	article	NOUN
faba-66	61	9	in	in	ADP
faba-66	61	10	the	the	DET
faba-66	61	11	wall	wall	PROPN
faba-66	61	12	street	street	PROPN
faba-66	61	13	journal	journal	PROPN
faba-66	61	14	,	,	PUNCT
faba-66	61	15	as	as	SCONJ
faba-66	61	16	follows	follow	VERB
faba-66	61	17	:	:	PUNCT
faba-66	61	18	rabushka	rabushka	NOUN
faba-66	61	19	,	,	PUNCT
faba-66	61	20	a.	a.	NOUN
faba-66	61	21	,	,	PUNCT
faba-66	61	22	“	"	PUNCT
faba-66	61	23	the	the	DET
faba-66	61	24	attractions	attraction	NOUN
faba-66	61	25	of	of	ADP
faba-66	61	26	a	a	DET
faba-66	61	27	flat	flat	ADJ
faba-66	61	28	-	-	PUNCT
faba-66	61	29	rate	rate	NOUN
faba-66	61	30	tax	tax	NOUN
faba-66	61	31	system	system	NOUN
faba-66	61	32	”	"	PUNCT
faba-66	61	33	,	,	PUNCT
faba-66	61	34	25.03.1981	25.03.1981	NUM
faba-66	61	35	and	and	CCONJ
faba-66	61	36	hall	hall	PROPN
faba-66	61	37	,	,	PUNCT
faba-66	61	38	r.	r.	PROPN
faba-66	61	39	and	and	CCONJ
faba-66	61	40	a.	a.	NOUN
faba-66	61	41	rabushka	rabushka	PROPN
faba-66	61	42	,	,	PUNCT
faba-66	61	43	“	"	PUNCT
faba-66	61	44	a	a	DET
faba-66	61	45	proposal	proposal	NOUN
faba-66	61	46	to	to	PART
faba-66	61	47	simplify	simplify	VERB
faba-66	61	48	our	our	PRON
faba-66	61	49	tax	tax	NOUN
faba-66	61	50	system	system	NOUN
faba-66	61	51	”	"	PUNCT
faba-66	61	52	,	,	PUNCT
faba-66	61	53	10.12.1981	10.12.1981	NUM
faba-66	61	54	)	)	PUNCT
faba-66	61	55	.	.	PUNCT
faba-66	62	1	11	11	NUM
faba-66	62	2	the	the	DET
faba-66	62	3	cover	cover	NOUN
faba-66	62	4	of	of	ADP
faba-66	62	5	the	the	DET
faba-66	62	6	second	second	ADJ
faba-66	62	7	edition	edition	NOUN
faba-66	62	8	of	of	ADP
faba-66	62	9	hall	hall	NOUN
faba-66	62	10	and	and	CCONJ
faba-66	62	11	rabushka	rabushka	NOUN
faba-66	62	12	's	's	PART
faba-66	62	13	book	book	NOUN
faba-66	62	14	is	be	AUX
faba-66	62	15	decorated	decorate	VERB
faba-66	62	16	with	with	ADP
faba-66	62	17	a	a	DET
faba-66	62	18	collage	collage	NOUN
faba-66	62	19	of	of	ADP
faba-66	62	20	a	a	DET
faba-66	62	21	scary	scary	ADJ
faba-66	62	22	roller	roller	NOUN
faba-66	62	23	that	that	PRON
faba-66	62	24	crumples	crumple	VERB
faba-66	62	25	regulations	regulation	NOUN
faba-66	62	26	and	and	CCONJ
faba-66	62	27	guides	guide	NOUN
faba-66	62	28	for	for	ADP
faba-66	62	29	personal	personal	ADJ
faba-66	62	30	income	income	NOUN
faba-66	62	31	taxation	taxation	NOUN
faba-66	62	32	.	.	PUNCT
faba-66	63	1	12	12	NUM
faba-66	63	2	there	there	PRON
faba-66	63	3	is	be	VERB
faba-66	63	4	no	no	DET
faba-66	63	5	value	value	NOUN
faba-66	63	6	added	add	VERB
faba-66	63	7	tax	tax	NOUN
faba-66	63	8	in	in	ADP
faba-66	63	9	the	the	DET
faba-66	63	10	united	united	PROPN
faba-66	63	11	states	states	PROPN
faba-66	63	12	.	.	PUNCT
faba-66	64	1	13	13	NUM
faba-66	64	2	russia	russia	PROPN
faba-66	64	3	(	(	PUNCT
faba-66	64	4	2001	2001	NUM
faba-66	64	5	)	)	PUNCT
faba-66	64	6	,	,	PUNCT
faba-66	64	7	serbia	serbia	PROPN
faba-66	64	8	(	(	PUNCT
faba-66	64	9	2003	2003	NUM
faba-66	64	10	)	)	PUNCT
faba-66	64	11	,	,	PUNCT
faba-66	64	12	bosnia	bosnia	PROPN
faba-66	64	13	and	and	CCONJ
faba-66	64	14	herzegovina	herzegovina	PROPN
faba-66	64	15	(	(	PUNCT
faba-66	64	16	2004	2004	NUM
faba-66	64	17	)	)	PUNCT
faba-66	64	18	,	,	PUNCT
faba-66	64	19	ukraine	ukraine	NOUN
faba-66	64	20	(	(	PUNCT
faba-66	64	21	2004	2004	NUM
faba-66	64	22	)	)	PUNCT
faba-66	64	23	,	,	PUNCT
faba-66	64	24	georgia	georgia	PROPN
faba-66	64	25	(	(	PUNCT
faba-66	64	26	2005	2005	NUM
faba-66	64	27	)	)	PUNCT
faba-66	64	28	,	,	PUNCT
faba-66	64	29	albania	albania	PROPN
faba-66	64	30	(	(	PUNCT
faba-66	64	31	2007	2007	NUM
faba-66	64	32	)	)	PUNCT
faba-66	64	33	,	,	PUNCT
faba-66	64	34	macedonia	macedonia	NOUN
faba-66	64	35	(	(	PUNCT
faba-66	64	36	2007	2007	NUM
faba-66	64	37	)	)	PUNCT
faba-66	64	38	,	,	PUNCT
faba-66	64	39	montenegro	montenegro	PROPN
faba-66	64	40	(	(	PUNCT
faba-66	64	41	2007	2007	NUM
faba-66	64	42	)	)	PUNCT
faba-66	64	43	and	and	CCONJ
faba-66	64	44	other	other	ADJ
faba-66	64	45	countries	country	NOUN
faba-66	64	46	also	also	ADV
faba-66	64	47	introduced	introduce	VERB
faba-66	64	48	a	a	DET
faba-66	64	49	flat	flat	ADJ
faba-66	64	50	tax	tax	NOUN
faba-66	64	51	.	.	PUNCT
faba-66	65	1	1	1	NUM
faba-66	65	2	19	19	NUM
faba-66	65	3	for	for	ADP
faba-66	65	4	you	you	PRON
faba-66	65	5	for	for	ADP
faba-66	65	6	me	i	PRON
faba-66	65	7	brussarski	brussarski	VERB
faba-66	65	8	rumen	ruman	NOUN
faba-66	65	9	/	/	SYM
faba-66	65	10	finance	finance	NOUN
faba-66	65	11	,	,	PUNCT
faba-66	65	12	accounting	accounting	NOUN
faba-66	65	13	and	and	CCONJ
faba-66	65	14	business	business	NOUN
faba-66	65	15	analysis	analysis	NOUN
faba-66	65	16	3	3	NUM
faba-66	65	17	(	(	PUNCT
faba-66	65	18	1	1	NUM
faba-66	65	19	)	)	PUNCT
faba-66	65	20	2021	2021	NUM
faba-66	65	21	5	5	NUM
faba-66	65	22	table	table	NOUN
faba-66	65	23	2	2	NUM
faba-66	65	24	.	.	PUNCT
faba-66	66	1	introduction	introduction	NOUN
faba-66	66	2	of	of	ADP
faba-66	66	3	the	the	DET
faba-66	66	4	flat	flat	ADJ
faba-66	66	5	tax	tax	NOUN
faba-66	66	6	in	in	ADP
faba-66	66	7	the	the	DET
faba-66	66	8	eu	eu	PROPN
faba-66	66	9	country	country	PROPN
faba-66	66	10	year	year	NOUN
faba-66	66	11	of	of	ADP
faba-66	66	12	introduction	introduction	NOUN
faba-66	66	13	estonia	estonia	PROPN
faba-66	66	14	1994	1994	NUM
faba-66	66	15	lithuania	lithuania	PROPN
faba-66	66	16	1994	1994	NUM
faba-66	66	17	latvia	latvia	PROPN
faba-66	66	18	1995	1995	NUM
faba-66	66	19	slovakia	slovakia	PROPN
faba-66	66	20	2004	2004	NUM
faba-66	66	21	romania	romania	PROPN
faba-66	66	22	2005	2005	NUM
faba-66	66	23	bulgaria	bulgaria	PROPN
faba-66	66	24	2008	2008	NUM
faba-66	66	25	the	the	DET
faba-66	66	26	czech	czech	PROPN
faba-66	66	27	republic	republic	NOUN
faba-66	66	28	2008	2008	NUM
faba-66	66	29	hungary	hungary	PROPN
faba-66	66	30	2011	2011	NUM
faba-66	66	31	source	source	NOUN
faba-66	66	32	:	:	PUNCT
faba-66	66	33	author	author	NOUN
faba-66	66	34	's	's	PART
faba-66	66	35	own	own	ADJ
faba-66	66	36	research	research	NOUN
faba-66	66	37	.	.	PUNCT
faba-66	67	1	there	there	PRON
faba-66	67	2	are	be	VERB
faba-66	67	3	various	various	ADJ
faba-66	67	4	fiscal	fiscal	ADJ
faba-66	67	5	instruments	instrument	NOUN
faba-66	67	6	behind	behind	ADP
faba-66	67	7	the	the	DET
faba-66	67	8	"	"	PUNCT
faba-66	67	9	flat	flat	ADJ
faba-66	67	10	tax	tax	NOUN
faba-66	67	11	"	"	PUNCT
faba-66	67	12	label	label	NOUN
faba-66	67	13	.	.	PUNCT
faba-66	68	1	the	the	DET
faba-66	68	2	tax	tax	NOUN
faba-66	68	3	function	function	NOUN
faba-66	68	4	has	have	VERB
faba-66	68	5	the	the	DET
faba-66	68	6	following	follow	VERB
faba-66	68	7	general	general	ADJ
faba-66	68	8	form	form	NOUN
faba-66	68	9	:	:	PUNCT
faba-66	68	10	𝑇(𝑌	𝑇(𝑌	NUM
faba-66	68	11	)	)	PUNCT
faba-66	68	12	=	=	NOUN
faba-66	68	13	𝑚𝑎𝑥⁡[𝑡	𝑚𝑎𝑥⁡[𝑡	VERB
faba-66	68	14	∗	∗	NOUN
faba-66	68	15	(	(	PUNCT
faba-66	68	16	𝑌	𝑌	PROPN
faba-66	68	17	−	−	PROPN
faba-66	68	18	𝐴	𝐴	PROPN
faba-66	68	19	)	)	PUNCT
faba-66	68	20	,	,	PUNCT
faba-66	68	21	0	0	NUM
faba-66	68	22	]	]	X
faba-66	68	23	(	(	PUNCT
faba-66	68	24	1	1	X
faba-66	68	25	)	)	PUNCT
faba-66	68	26	definitions	definition	NOUN
faba-66	68	27	:	:	PUNCT
faba-66	68	28	t(y	t(y	X
faba-66	68	29	)	)	PUNCT
faba-66	68	30	is	be	AUX
faba-66	68	31	the	the	DET
faba-66	68	32	tax	tax	NOUN
faba-66	68	33	;	;	PUNCT
faba-66	68	34	t	t	X
faba-66	68	35	–	–	PUNCT
faba-66	68	36	the	the	DET
faba-66	68	37	flat	flat	ADJ
faba-66	68	38	marginal	marginal	ADJ
faba-66	68	39	tax	tax	NOUN
faba-66	68	40	rate	rate	NOUN
faba-66	68	41	(	(	PUNCT
faba-66	68	42	t	t	X
faba-66	68	43	>	>	X
faba-66	68	44	0	0	NUM
faba-66	68	45	)	)	PUNCT
faba-66	68	46	;	;	PUNCT
faba-66	68	47	y	y	X
faba-66	68	48	–	–	PUNCT
faba-66	68	49	the	the	DET
faba-66	68	50	tax	tax	NOUN
faba-66	68	51	base	base	NOUN
faba-66	68	52	;	;	PUNCT
faba-66	68	53	a	a	PRON
faba-66	68	54	–	–	PUNCT
faba-66	68	55	the	the	DET
faba-66	68	56	tax	tax	NOUN
faba-66	68	57	-	-	PUNCT
faba-66	68	58	free	free	ADJ
faba-66	68	59	threshold	threshold	NOUN
faba-66	68	60	(	(	PUNCT
faba-66	68	61	a	a	DET
faba-66	68	62	≥	≥	NOUN
faba-66	68	63	0	0	NUM
faba-66	68	64	)	)	PUNCT
faba-66	68	65	.	.	PUNCT
faba-66	69	1	seven	seven	NUM
faba-66	69	2	of	of	ADP
faba-66	69	3	the	the	DET
faba-66	69	4	aforementioned	aforementioned	ADJ
faba-66	69	5	eight	eight	NUM
faba-66	69	6	eu	eu	PROPN
faba-66	69	7	member	member	NOUN
faba-66	69	8	states	state	NOUN
faba-66	69	9	(	(	PUNCT
faba-66	69	10	all	all	PRON
faba-66	69	11	but	but	CCONJ
faba-66	69	12	bulgaria	bulgaria	PROPN
faba-66	69	13	)	)	PUNCT
faba-66	69	14	flattened	flatten	VERB
faba-66	69	15	the	the	DET
faba-66	69	16	structure	structure	NOUN
faba-66	69	17	of	of	ADP
faba-66	69	18	positive	positive	ADJ
faba-66	69	19	marginal	marginal	ADJ
faba-66	69	20	tax	tax	NOUN
faba-66	69	21	rates	rate	NOUN
faba-66	69	22	to	to	ADP
faba-66	69	23	a	a	DET
faba-66	69	24	single	single	ADJ
faba-66	69	25	rate	rate	NOUN
faba-66	69	26	and	and	CCONJ
faba-66	69	27	kept	keep	VERB
faba-66	69	28	,	,	PUNCT
faba-66	69	29	in	in	ADP
faba-66	69	30	one	one	NUM
faba-66	69	31	form	form	NOUN
faba-66	69	32	or	or	CCONJ
faba-66	69	33	another	another	PRON
faba-66	69	34	,	,	PUNCT
faba-66	69	35	the	the	DET
faba-66	69	36	tax	tax	NOUN
faba-66	69	37	-	-	PUNCT
faba-66	69	38	free	free	ADJ
faba-66	69	39	threshold	threshold	NOUN
faba-66	69	40	,	,	PUNCT
faba-66	69	41	i.e.	i.e.	X
faba-66	69	42	replaced	replace	VERB
faba-66	69	43	multi	multi	ADJ
faba-66	69	44	-	-	ADJ
faba-66	69	45	rate	rate	ADJ
faba-66	69	46	tax	tax	NOUN
faba-66	69	47	progression	progression	NOUN
faba-66	69	48	(	(	PUNCT
faba-66	69	49	two	two	NUM
faba-66	69	50	or	or	CCONJ
faba-66	69	51	more	more	ADJ
faba-66	69	52	tax	tax	NOUN
faba-66	69	53	brackets	bracket	NOUN
faba-66	69	54	,	,	PUNCT
faba-66	69	55	linked	link	VERB
faba-66	69	56	to	to	ADP
faba-66	69	57	positive	positive	ADJ
faba-66	69	58	marginal	marginal	ADJ
faba-66	69	59	rates	rate	NOUN
faba-66	69	60	)	)	PUNCT
faba-66	69	61	with	with	ADP
faba-66	69	62	singlerate	singlerate	ADJ
faba-66	69	63	progression	progression	NOUN
faba-66	69	64	(	(	PUNCT
faba-66	69	65	flat	flat	ADJ
faba-66	69	66	tax	tax	NOUN
faba-66	69	67	rate	rate	NOUN
faba-66	69	68	on	on	ADP
faba-66	69	69	income	income	NOUN
faba-66	69	70	above	above	ADP
faba-66	69	71	the	the	DET
faba-66	69	72	respective	respective	ADJ
faba-66	69	73	tax	tax	NOUN
faba-66	69	74	-	-	PUNCT
faba-66	69	75	free	free	ADJ
faba-66	69	76	threshold	threshold	NOUN
faba-66	69	77	)	)	PUNCT
faba-66	69	78	.	.	PUNCT
faba-66	70	1	when	when	SCONJ
faba-66	70	2	a	a	DET
faba-66	70	3	>	>	X
faba-66	70	4	0	0	NUM
faba-66	70	5	and	and	CCONJ
faba-66	70	6	y	y	PROPN
faba-66	70	7	≤	≤	PROPN
faba-66	70	8	a	a	PRON
faba-66	70	9	,	,	PUNCT
faba-66	70	10	the	the	DET
faba-66	70	11	tax	tax	NOUN
faba-66	70	12	t(y	t(y	PROPN
faba-66	70	13	)	)	PUNCT
faba-66	70	14	is	be	AUX
faba-66	70	15	bgn	bgn	NOUN
faba-66	70	16	0	0	NUM
faba-66	70	17	,	,	PUNCT
faba-66	70	18	and	and	CCONJ
faba-66	70	19	for	for	ADP
faba-66	70	20	a	a	DET
faba-66	70	21	>	>	X
faba-66	70	22	0	0	NUM
faba-66	70	23	and	and	CCONJ
faba-66	70	24	y	y	X
faba-66	70	25	>	>	X
faba-66	70	26	a	a	DET
faba-66	70	27	the	the	DET
faba-66	70	28	tax	tax	NOUN
faba-66	70	29	t	t	NOUN
faba-66	70	30	(	(	PUNCT
faba-66	70	31	y	y	NOUN
faba-66	70	32	)	)	PUNCT
faba-66	70	33	is	be	AUX
faba-66	70	34	a	a	DET
faba-66	70	35	product	product	NOUN
faba-66	70	36	of	of	ADP
faba-66	70	37	the	the	DET
faba-66	70	38	tax	tax	NOUN
faba-66	70	39	rate	rate	NOUN
faba-66	70	40	(	(	PUNCT
faba-66	70	41	t	t	PROPN
faba-66	70	42	)	)	PUNCT
faba-66	70	43	and	and	CCONJ
faba-66	70	44	the	the	DET
faba-66	70	45	excess	excess	NOUN
faba-66	70	46	of	of	ADP
faba-66	70	47	the	the	DET
faba-66	70	48	tax	tax	NOUN
faba-66	70	49	base	base	NOUN
faba-66	70	50	over	over	ADP
faba-66	70	51	the	the	DET
faba-66	70	52	tax	tax	NOUN
faba-66	70	53	-	-	PUNCT
faba-66	70	54	free	free	ADJ
faba-66	70	55	threshold	threshold	NOUN
faba-66	70	56	(	(	PUNCT
faba-66	70	57	y	y	PROPN
faba-66	70	58	–	–	PUNCT
faba-66	70	59	a	a	NOUN
faba-66	70	60	)	)	PUNCT
faba-66	70	61	–	–	PUNCT
faba-66	70	62	see	see	VERB
faba-66	70	63	equation	equation	NOUN
faba-66	70	64	(	(	PUNCT
faba-66	70	65	1	1	NUM
faba-66	70	66	)	)	PUNCT
faba-66	70	67	.	.	PUNCT
faba-66	71	1	the	the	DET
faba-66	71	2	result	result	NOUN
faba-66	71	3	is	be	AUX
faba-66	71	4	progressive	progressive	ADJ
faba-66	71	5	personal	personal	ADJ
faba-66	71	6	income	income	NOUN
faba-66	71	7	taxation	taxation	NOUN
faba-66	71	8	–	–	PUNCT
faba-66	71	9	with	with	ADP
faba-66	71	10	the	the	DET
faba-66	71	11	increase	increase	NOUN
faba-66	71	12	of	of	ADP
faba-66	71	13	the	the	DET
faba-66	71	14	tax	tax	NOUN
faba-66	71	15	base	base	NOUN
faba-66	71	16	(	(	PUNCT
faba-66	71	17	above	above	ADP
faba-66	71	18	the	the	DET
faba-66	71	19	tax	tax	NOUN
faba-66	71	20	-	-	PUNCT
faba-66	71	21	free	free	ADJ
faba-66	71	22	threshold	threshold	NOUN
faba-66	71	23	)	)	PUNCT
faba-66	71	24	the	the	DET
faba-66	71	25	average	average	ADJ
faba-66	71	26	tax	tax	NOUN
faba-66	71	27	rate	rate	NOUN
faba-66	71	28	increases	increase	NOUN
faba-66	71	29	.	.	PUNCT
faba-66	72	1	figure	figure	VERB
faba-66	72	2	3	3	NUM
faba-66	72	3	presents	present	VERB
faba-66	72	4	the	the	DET
faba-66	72	5	functions	function	NOUN
faba-66	72	6	of	of	ADP
faba-66	72	7	the	the	DET
faba-66	72	8	marginal	marginal	ADJ
faba-66	72	9	tax	tax	NOUN
faba-66	72	10	rate	rate	NOUN
faba-66	72	11	(	(	PUNCT
faba-66	72	12	mtr	mtr	NOUN
faba-66	72	13	)	)	PUNCT
faba-66	72	14	and	and	CCONJ
faba-66	72	15	the	the	DET
faba-66	72	16	average	average	ADJ
faba-66	72	17	tax	tax	NOUN
faba-66	72	18	rate	rate	NOUN
faba-66	72	19	(	(	PUNCT
faba-66	72	20	atr	atr	PROPN
faba-66	72	21	)	)	PUNCT
faba-66	72	22	of	of	ADP
faba-66	72	23	this	this	DET
faba-66	72	24	personal	personal	ADJ
faba-66	72	25	income	income	NOUN
faba-66	72	26	tax	tax	NOUN
faba-66	72	27	technique	technique	NOUN
faba-66	72	28	.	.	PUNCT
faba-66	73	1	tax	tax	NOUN
faba-66	73	2	rates	rate	NOUN
faba-66	73	3	(	(	PUNCT
faba-66	73	4	%	%	INTJ
faba-66	73	5	)	)	PUNCT
faba-66	73	6	t	t	PROPN
faba-66	73	7	mtr	mtr	PROPN
faba-66	73	8	atr	atr	PROPN
faba-66	73	9	0	0	NUM
faba-66	73	10	a	a	DET
faba-66	73	11	tax	tax	NOUN
faba-66	73	12	base	base	NOUN
faba-66	73	13	(	(	PUNCT
faba-66	73	14	bgn	bgn	NOUN
faba-66	73	15	)	)	PUNCT
faba-66	73	16	figure	figure	NOUN
faba-66	73	17	3	3	NUM
faba-66	73	18	.	.	NOUN
faba-66	73	19	marginal	marginal	ADJ
faba-66	73	20	and	and	CCONJ
faba-66	73	21	average	average	ADJ
faba-66	73	22	tax	tax	NOUN
faba-66	73	23	rates	rate	NOUN
faba-66	73	24	in	in	ADP
faba-66	73	25	estonia	estonia	PROPN
faba-66	73	26	,	,	PUNCT
faba-66	73	27	for	for	ADP
faba-66	73	28	instance	instance	NOUN
faba-66	73	29	,	,	PUNCT
faba-66	73	30	for	for	ADP
faba-66	73	31	incomes	income	NOUN
faba-66	73	32	up	up	ADP
faba-66	73	33	to	to	PART
faba-66	73	34	1	1	NUM
faba-66	73	35	200	200	NUM
faba-66	73	36	euro	euro	NOUN
faba-66	73	37	/	/	SYM
faba-66	73	38	mo	mo	PROPN
faba-66	73	39	.	.	PUNCT
faba-66	74	1	the	the	DET
faba-66	74	2	tax	tax	NOUN
faba-66	74	3	-	-	PUNCT
faba-66	74	4	free	free	ADJ
faba-66	74	5	threshold	threshold	NOUN
faba-66	74	6	in	in	ADP
faba-66	74	7	2018	2018	NUM
faba-66	74	8	is	be	AUX
faba-66	74	9	500	500	NUM
faba-66	74	10	euro	euro	NOUN
faba-66	74	11	/	/	SYM
faba-66	74	12	mo	mo	PROPN
faba-66	74	13	.	.	PROPN
faba-66	75	1	(	(	PUNCT
faba-66	75	2	the	the	DET
faba-66	75	3	minimum	minimum	ADJ
faba-66	75	4	monthly	monthly	ADJ
faba-66	75	5	salary	salary	NOUN
faba-66	75	6	in	in	ADP
faba-66	75	7	the	the	DET
faba-66	75	8	country	country	NOUN
faba-66	75	9	)	)	PUNCT
faba-66	75	10	.	.	PUNCT
faba-66	76	1	for	for	ADP
faba-66	76	2	incomes	income	NOUN
faba-66	76	3	between	between	ADP
faba-66	76	4	1	1	NUM
faba-66	76	5	200	200	NUM
faba-66	76	6	euro	euro	NOUN
faba-66	76	7	/	/	SYM
faba-66	76	8	mo	mo	PROPN
faba-66	76	9	.	.	PROPN
faba-66	76	10	and	and	CCONJ
faba-66	76	11	2	2	NUM
faba-66	76	12	100	100	NUM
faba-66	76	13	euro	euro	PROPN
faba-66	76	14	/	/	SYM
faba-66	76	15	mo	mo	PROPN
faba-66	76	16	.	.	PUNCT
faba-66	77	1	the	the	DET
faba-66	77	2	tax	tax	NOUN
faba-66	77	3	-	-	PUNCT
faba-66	77	4	free	free	ADJ
faba-66	77	5	threshold	threshold	NOUN
faba-66	77	6	is	be	AUX
faba-66	77	7	calculated	calculate	VERB
faba-66	77	8	according	accord	VERB
faba-66	77	9	to	to	ADP
faba-66	77	10	a	a	DET
faba-66	77	11	formula	formula	NOUN
faba-66	77	12	,	,	PUNCT
faba-66	77	13	and	and	CCONJ
faba-66	77	14	for	for	ADP
faba-66	77	15	incomes	income	NOUN
faba-66	77	16	of	of	ADP
faba-66	77	17	2	2	NUM
faba-66	77	18	100	100	NUM
faba-66	77	19	euro	euro	PROPN
faba-66	77	20	/	/	SYM
faba-66	77	21	mo	mo	PROPN
faba-66	77	22	.	.	PROPN
faba-66	78	1	and	and	CCONJ
faba-66	78	2	more	more	ADJ
faba-66	78	3	there	there	PRON
faba-66	78	4	is	be	VERB
faba-66	78	5	no	no	DET
faba-66	78	6	tax	tax	NOUN
faba-66	78	7	-	-	PUNCT
faba-66	78	8	free	free	ADJ
faba-66	78	9	threshold	threshold	NOUN
faba-66	78	10	(	(	PUNCT
faba-66	78	11	a	a	PRON
faba-66	78	12	=	=	NOUN
faba-66	78	13	0	0	NUM
faba-66	78	14	)	)	PUNCT
faba-66	78	15	.	.	PUNCT
faba-66	79	1	the	the	DET
faba-66	79	2	marginal	marginal	ADJ
faba-66	79	3	tax	tax	NOUN
faba-66	79	4	rate	rate	NOUN
faba-66	79	5	is	be	AUX
faba-66	79	6	20	20	NUM
faba-66	79	7	%	%	NOUN
faba-66	79	8	.	.	PUNCT
faba-66	80	1	thus	thus	ADV
faba-66	80	2	(	(	PUNCT
faba-66	80	3	in	in	ADP
faba-66	80	4	practice	practice	NOUN
faba-66	80	5	)	)	PUNCT
faba-66	80	6	the	the	DET
faba-66	80	7	brussarski	brussarski	ADJ
faba-66	80	8	rumen	ruman	NOUN
faba-66	80	9	/	/	SYM
faba-66	80	10	finance	finance	NOUN
faba-66	80	11	,	,	PUNCT
faba-66	80	12	accounting	accounting	NOUN
faba-66	80	13	and	and	CCONJ
faba-66	80	14	business	business	NOUN
faba-66	80	15	analysis	analysis	NOUN
faba-66	80	16	3	3	NUM
faba-66	80	17	(	(	PUNCT
faba-66	80	18	1	1	NUM
faba-66	80	19	)	)	PUNCT
faba-66	80	20	2021	2021	NUM
faba-66	80	21	6	6	NUM
faba-66	80	22	estonian	estonian	ADJ
faba-66	80	23	flat	flat	ADJ
faba-66	80	24	tax	tax	NOUN
faba-66	80	25	is	be	AUX
faba-66	80	26	progressively	progressively	ADV
faba-66	80	27	proportional	proportional	ADJ
faba-66	80	28	–	–	PUNCT
faba-66	80	29	between	between	ADP
faba-66	80	30	the	the	DET
faba-66	80	31	monthly	monthly	ADJ
faba-66	80	32	tax	tax	NOUN
faba-66	80	33	-	-	PUNCT
faba-66	80	34	free	free	ADJ
faba-66	80	35	threshold	threshold	NOUN
faba-66	80	36	and	and	CCONJ
faba-66	80	37	4,2	4,2	NUM
faba-66	80	38	times	time	NOUN
faba-66	80	39	the	the	DET
faba-66	80	40	minimum	minimum	ADJ
faba-66	80	41	monthly	monthly	ADJ
faba-66	80	42	salary	salary	NOUN
faba-66	80	43	the	the	DET
faba-66	80	44	tax	tax	NOUN
faba-66	80	45	is	be	AUX
faba-66	80	46	progressive	progressive	ADJ
faba-66	80	47	(	(	PUNCT
faba-66	80	48	atr	atr	PROPN
faba-66	80	49	increases)14	increases)14	PROPN
faba-66	80	50	,	,	PUNCT
faba-66	80	51	and	and	CCONJ
faba-66	80	52	then	then	ADV
faba-66	80	53	–	–	PUNCT
faba-66	80	54	proportional	proportional	ADJ
faba-66	80	55	(	(	PUNCT
faba-66	80	56	a	a	PRON
faba-66	80	57	=	=	SYM
faba-66	80	58	0	0	NUM
faba-66	80	59	and	and	CCONJ
faba-66	80	60	atr	atr	PROPN
faba-66	80	61	=	=	SYM
faba-66	80	62	t	t	PROPN
faba-66	80	63	=	=	SYM
faba-66	80	64	20	20	NUM
faba-66	80	65	%	%	NOUN
faba-66	80	66	=	=	NOUN
faba-66	80	67	const	const	NOUN
faba-66	80	68	.	.	PUNCT
faba-66	80	69	)	)	PUNCT
faba-66	80	70	.	.	PUNCT
faba-66	81	1	in	in	ADP
faba-66	81	2	2018	2018	NUM
faba-66	81	3	,	,	PUNCT
faba-66	81	4	the	the	DET
faba-66	81	5	individual	individual	ADJ
faba-66	81	6	tax	tax	NOUN
faba-66	81	7	-	-	PUNCT
faba-66	81	8	free	free	ADJ
faba-66	81	9	threshold	threshold	NOUN
faba-66	81	10	in	in	ADP
faba-66	81	11	romania	romania	PROPN
faba-66	81	12	is	be	AUX
faba-66	81	13	a	a	DET
faba-66	81	14	function	function	NOUN
faba-66	81	15	of	of	ADP
faba-66	81	16	taxable	taxable	ADJ
faba-66	81	17	income	income	NOUN
faba-66	81	18	(	(	PUNCT
faba-66	81	19	tax	tax	NOUN
faba-66	81	20	base	base	NOUN
faba-66	81	21	)	)	PUNCT
faba-66	81	22	and	and	CCONJ
faba-66	81	23	the	the	DET
faba-66	81	24	number	number	NOUN
faba-66	81	25	of	of	ADP
faba-66	81	26	family	family	NOUN
faba-66	81	27	(	(	PUNCT
faba-66	81	28	household	household	NOUN
faba-66	81	29	)	)	PUNCT
faba-66	81	30	members	member	NOUN
faba-66	81	31	supported	support	VERB
faba-66	81	32	by	by	ADP
faba-66	81	33	the	the	DET
faba-66	81	34	taxpayer	taxpayer	NOUN
faba-66	81	35	.	.	PUNCT
faba-66	82	1	for	for	ADP
faba-66	82	2	incomes	income	NOUN
faba-66	82	3	over	over	ADP
faba-66	82	4	3	3	NUM
faba-66	82	5	600	600	NUM
faba-66	82	6	lei	leu	NOUN
faba-66	82	7	/	/	SYM
faba-66	82	8	mo.15	mo.15	NOUN
faba-66	82	9	a	a	PRON
faba-66	83	1	=	=	NOUN
faba-66	84	1	0	0	NUM
faba-66	84	2	.	.	PUNCT
faba-66	85	1	the	the	DET
faba-66	85	2	marginal	marginal	ADJ
faba-66	85	3	tax	tax	NOUN
faba-66	85	4	rate	rate	NOUN
faba-66	85	5	is	be	AUX
faba-66	85	6	10	10	NUM
faba-66	85	7	%	%	NOUN
faba-66	85	8	.	.	PUNCT
faba-66	86	1	the	the	DET
faba-66	86	2	flat	flat	ADJ
faba-66	86	3	tax	tax	NOUN
faba-66	86	4	in	in	ADP
faba-66	86	5	romania	romania	PROPN
faba-66	86	6	is	be	AUX
faba-66	86	7	also	also	ADV
faba-66	86	8	progressively	progressively	ADV
faba-66	86	9	proportional	proportional	ADJ
faba-66	86	10	–	–	PUNCT
faba-66	86	11	between	between	ADP
faba-66	86	12	the	the	DET
faba-66	86	13	respective	respective	ADJ
faba-66	86	14	monthly	monthly	ADJ
faba-66	86	15	tax	tax	NOUN
faba-66	86	16	-	-	PUNCT
faba-66	86	17	free	free	ADJ
faba-66	86	18	threshold	threshold	NOUN
faba-66	86	19	and	and	CCONJ
faba-66	86	20	slightly	slightly	ADV
faba-66	86	21	below	below	ADP
faba-66	86	22	1,9	1,9	NUM
faba-66	86	23	times	time	NOUN
faba-66	86	24	the	the	DET
faba-66	86	25	minimum	minimum	ADJ
faba-66	86	26	monthly	monthly	ADJ
faba-66	86	27	salary	salary	NOUN
faba-66	86	28	,	,	PUNCT
faba-66	86	29	the	the	DET
faba-66	86	30	tax	tax	NOUN
faba-66	86	31	is	be	AUX
faba-66	86	32	progressive	progressive	ADJ
faba-66	86	33	(	(	PUNCT
faba-66	86	34	atr	atr	PROPN
faba-66	86	35	increases)16	increases)16	PROPN
faba-66	86	36	and	and	CCONJ
faba-66	86	37	then	then	ADV
faba-66	86	38	–	–	PUNCT
faba-66	86	39	proportional	proportional	ADJ
faba-66	86	40	(	(	PUNCT
faba-66	86	41	a	a	PRON
faba-66	86	42	=	=	SYM
faba-66	86	43	0	0	NUM
faba-66	86	44	and	and	CCONJ
faba-66	86	45	atr	atr	PROPN
faba-66	86	46	=	=	SYM
faba-66	86	47	t	t	PROPN
faba-66	86	48	=	=	SYM
faba-66	86	49	10	10	NUM
faba-66	86	50	%	%	NOUN
faba-66	86	51	=	=	SYM
faba-66	86	52	const	const	NOUN
faba-66	86	53	.	.	PUNCT
faba-66	86	54	)	)	PUNCT
faba-66	86	55	.	.	PUNCT
faba-66	87	1	in	in	ADP
faba-66	87	2	hungary	hungary	PROPN
faba-66	87	3	,	,	PUNCT
faba-66	87	4	the	the	DET
faba-66	87	5	tax	tax	NOUN
faba-66	87	6	-	-	PUNCT
faba-66	87	7	free	free	ADJ
faba-66	87	8	threshold	threshold	NOUN
faba-66	87	9	in	in	ADP
faba-66	87	10	2018	2018	NUM
faba-66	87	11	is	be	AUX
faba-66	87	12	the	the	DET
faba-66	87	13	product	product	NOUN
faba-66	87	14	of	of	ADP
faba-66	87	15	the	the	DET
faba-66	87	16	number	number	NOUN
faba-66	87	17	of	of	ADP
faba-66	87	18	children	child	NOUN
faba-66	87	19	in	in	ADP
faba-66	87	20	the	the	DET
faba-66	87	21	household	household	NOUN
faba-66	87	22	entitled	entitle	VERB
faba-66	87	23	to	to	ADP
faba-66	87	24	a	a	DET
faba-66	87	25	tax	tax	NOUN
faba-66	87	26	relief	relief	NOUN
faba-66	87	27	for	for	ADP
faba-66	87	28	children17	children17	NOUN
faba-66	87	29	and	and	CCONJ
faba-66	87	30	certain	certain	ADJ
faba-66	87	31	fixed	fixed	ADJ
faba-66	87	32	amounts	amount	NOUN
faba-66	87	33	for	for	ADP
faba-66	87	34	1	1	NUM
faba-66	87	35	,	,	PUNCT
faba-66	87	36	2	2	NUM
faba-66	87	37	,	,	PUNCT
faba-66	87	38	3	3	NUM
faba-66	87	39	or	or	CCONJ
faba-66	87	40	more	more	ADJ
faba-66	87	41	children	child	NOUN
faba-66	87	42	.	.	PUNCT
faba-66	88	1	for	for	ADP
faba-66	88	2	taxpayers	taxpayer	NOUN
faba-66	88	3	without	without	ADP
faba-66	88	4	children	child	NOUN
faba-66	88	5	entitled	entitle	VERB
faba-66	88	6	to	to	ADP
faba-66	88	7	a	a	DET
faba-66	88	8	tax	tax	NOUN
faba-66	88	9	relief	relief	NOUN
faba-66	88	10	a	a	DET
faba-66	88	11	=	=	NOUN
faba-66	88	12	0	0	NUM
faba-66	88	13	.	.	PUNCT
faba-66	89	1	the	the	DET
faba-66	89	2	marginal	marginal	ADJ
faba-66	89	3	tax	tax	NOUN
faba-66	89	4	rate	rate	NOUN
faba-66	89	5	is	be	AUX
faba-66	89	6	15	15	NUM
faba-66	89	7	%	%	NOUN
faba-66	89	8	.	.	PUNCT
faba-66	90	1	therefore	therefore	ADV
faba-66	90	2	,	,	PUNCT
faba-66	90	3	the	the	DET
faba-66	90	4	flat	flat	ADJ
faba-66	90	5	tax	tax	NOUN
faba-66	90	6	in	in	ADP
faba-66	90	7	hungary	hungary	PROPN
faba-66	90	8	is	be	AUX
faba-66	90	9	progressive	progressive	ADJ
faba-66	90	10	for	for	ADP
faba-66	90	11	taxpayers	taxpayer	NOUN
faba-66	90	12	with	with	ADP
faba-66	90	13	at	at	ADV
faba-66	90	14	least	least	ADV
faba-66	90	15	one	one	NUM
faba-66	90	16	child	child	NOUN
faba-66	90	17	entitled	entitle	VERB
faba-66	90	18	to	to	ADP
faba-66	90	19	a	a	DET
faba-66	90	20	tax	tax	NOUN
faba-66	90	21	relief	relief	NOUN
faba-66	90	22	(	(	PUNCT
faba-66	90	23	atr	atr	PROPN
faba-66	90	24	increases)18	increases)18	NOUN
faba-66	90	25	and	and	CCONJ
faba-66	90	26	proportional	proportional	ADJ
faba-66	90	27	for	for	ADP
faba-66	90	28	taxpayers	taxpayer	NOUN
faba-66	90	29	without	without	ADP
faba-66	90	30	children	child	NOUN
faba-66	90	31	entitled	entitle	VERB
faba-66	90	32	to	to	ADP
faba-66	90	33	a	a	DET
faba-66	90	34	tax	tax	NOUN
faba-66	90	35	relief	relief	NOUN
faba-66	90	36	(	(	PUNCT
faba-66	90	37	a	a	DET
faba-66	90	38	=	=	SYM
faba-66	90	39	0	0	NUM
faba-66	90	40	and	and	CCONJ
faba-66	90	41	atr	atr	PROPN
faba-66	90	42	=	=	SYM
faba-66	90	43	t	t	PROPN
faba-66	90	44	=	=	SYM
faba-66	90	45	15	15	NUM
faba-66	90	46	%	%	NOUN
faba-66	90	47	=	=	SYM
faba-66	90	48	const	const	NOUN
faba-66	90	49	.	.	PUNCT
faba-66	90	50	)	)	PUNCT
faba-66	90	51	.	.	PUNCT
faba-66	91	1	after	after	ADP
faba-66	91	2	initial	initial	ADJ
faba-66	91	3	enthusiasm	enthusiasm	NOUN
faba-66	91	4	,	,	PUNCT
faba-66	91	5	the	the	DET
faba-66	91	6	appeal	appeal	NOUN
faba-66	91	7	of	of	ADP
faba-66	91	8	the	the	DET
faba-66	91	9	flat	flat	ADJ
faba-66	91	10	income	income	NOUN
faba-66	91	11	tax	tax	NOUN
faba-66	91	12	in	in	ADP
faba-66	91	13	some	some	DET
faba-66	91	14	eu	eu	PROPN
faba-66	91	15	member	member	NOUN
faba-66	91	16	states	state	NOUN
faba-66	91	17	is	be	AUX
faba-66	91	18	weakening	weaken	VERB
faba-66	91	19	.	.	PUNCT
faba-66	92	1	seemingly	seemingly	ADV
faba-66	92	2	dissatisfied	dissatisfied	ADJ
faba-66	92	3	with	with	ADP
faba-66	92	4	the	the	DET
faba-66	92	5	results	result	NOUN
faba-66	92	6	of	of	ADP
faba-66	92	7	this	this	DET
faba-66	92	8	fiscal	fiscal	ADJ
faba-66	92	9	experiment	experiment	NOUN
faba-66	92	10	,	,	PUNCT
faba-66	92	11	the	the	DET
faba-66	92	12	czech	czech	PROPN
faba-66	92	13	republic	republic	NOUN
faba-66	92	14	(	(	PUNCT
faba-66	92	15	2013	2013	NUM
faba-66	92	16	)	)	PUNCT
faba-66	92	17	,	,	PUNCT
faba-66	92	18	slovakia	slovakia	PROPN
faba-66	92	19	(	(	PUNCT
faba-66	92	20	2013	2013	NUM
faba-66	92	21	)	)	PUNCT
faba-66	92	22	,	,	PUNCT
faba-66	92	23	latvia	latvia	PROPN
faba-66	92	24	(	(	PUNCT
faba-66	92	25	2018	2018	NUM
faba-66	92	26	)	)	PUNCT
faba-66	92	27	and	and	CCONJ
faba-66	92	28	lithuania	lithuania	PROPN
faba-66	92	29	(	(	PUNCT
faba-66	92	30	2019	2019	NUM
faba-66	92	31	)	)	PUNCT
faba-66	92	32	abandoned	abandon	VERB
faba-66	92	33	the	the	DET
faba-66	92	34	flat	flat	ADJ
faba-66	92	35	tax	tax	NOUN
faba-66	92	36	technique	technique	NOUN
faba-66	92	37	and	and	CCONJ
faba-66	92	38	returned	return	VERB
faba-66	92	39	to	to	ADP
faba-66	92	40	the	the	DET
faba-66	92	41	tried	try	VERB
faba-66	92	42	and	and	CCONJ
faba-66	92	43	tested	test	VERB
faba-66	92	44	multi	multi	ADJ
faba-66	92	45	-	-	ADJ
faba-66	92	46	rate	rate	ADJ
faba-66	92	47	progression	progression	NOUN
faba-66	92	48	.	.	PUNCT
faba-66	93	1	out	out	ADP
faba-66	93	2	of	of	ADP
faba-66	93	3	eight	eight	NUM
faba-66	93	4	"	"	PUNCT
faba-66	93	5	flat	flat	ADJ
faba-66	93	6	"	"	PUNCT
faba-66	93	7	eu	eu	PROPN
faba-66	93	8	member	member	NOUN
faba-66	93	9	states	state	NOUN
faba-66	93	10	,	,	PUNCT
faba-66	93	11	there	there	PRON
faba-66	93	12	are	be	VERB
faba-66	93	13	four	four	NUM
faba-66	93	14	left	left	ADJ
faba-66	93	15	–	–	PUNCT
faba-66	93	16	estonia	estonia	PROPN
faba-66	93	17	,	,	PUNCT
faba-66	93	18	romania	romania	PROPN
faba-66	93	19	,	,	PUNCT
faba-66	93	20	bulgaria	bulgaria	PROPN
faba-66	93	21	and	and	CCONJ
faba-66	93	22	hungary	hungary	PROPN
faba-66	93	23	.	.	PUNCT
faba-66	94	1	2	2	X
faba-66	94	2	.	.	X
faba-66	94	3	the	the	DET
faba-66	94	4	bulgarian	bulgarian	ADJ
faba-66	94	5	model	model	NOUN
faba-66	94	6	in	in	ADP
faba-66	94	7	200719	200719	NUM
faba-66	94	8	,	,	PUNCT
faba-66	94	9	personal	personal	ADJ
faba-66	94	10	income	income	NOUN
faba-66	94	11	tax	tax	NOUN
faba-66	94	12	in	in	ADP
faba-66	94	13	bulgaria	bulgaria	PROPN
faba-66	94	14	is	be	AUX
faba-66	94	15	progressive	progressive	ADJ
faba-66	94	16	–	–	PUNCT
faba-66	94	17	the	the	DET
faba-66	94	18	result	result	NOUN
faba-66	94	19	of	of	ADP
faba-66	94	20	the	the	DET
faba-66	94	21	implementation	implementation	NOUN
faba-66	94	22	of	of	ADP
faba-66	94	23	the	the	DET
faba-66	94	24	four	four	NUM
faba-66	94	25	-	-	PUNCT
faba-66	94	26	rate	rate	NOUN
faba-66	94	27	tax	tax	NOUN
faba-66	94	28	structure	structure	NOUN
faba-66	94	29	(	(	PUNCT
faba-66	94	30	including	include	VERB
faba-66	94	31	the	the	DET
faba-66	94	32	tax	tax	NOUN
faba-66	94	33	-	-	PUNCT
faba-66	94	34	free	free	ADJ
faba-66	94	35	threshold	threshold	NOUN
faba-66	94	36	)	)	PUNCT
faba-66	94	37	,	,	PUNCT
faba-66	94	38	presented	present	VERB
faba-66	94	39	in	in	ADP
faba-66	94	40	table	table	NOUN
faba-66	94	41	3	3	NUM
faba-66	94	42	.	.	PUNCT
faba-66	94	43	table	table	NOUN
faba-66	94	44	3	3	NUM
faba-66	94	45	.	.	PUNCT
faba-66	94	46	marginal	marginal	ADJ
faba-66	94	47	tax	tax	NOUN
faba-66	94	48	rates	rate	NOUN
faba-66	94	49	in	in	ADP
faba-66	94	50	bulgaria	bulgaria	PROPN
faba-66	94	51	(	(	PUNCT
faba-66	94	52	2007	2007	NUM
faba-66	94	53	)	)	PUNCT
faba-66	94	54	total	total	ADJ
faba-66	94	55	annual	annual	ADJ
faba-66	94	56	tax	tax	NOUN
faba-66	94	57	base	base	NOUN
faba-66	94	58	(	(	PUNCT
faba-66	94	59	bgn	bgn	NOUN
faba-66	94	60	)	)	PUNCT
faba-66	94	61	tax	tax	NOUN
faba-66	94	62	(	(	PUNCT
faba-66	94	63	bgn	bgn	NOUN
faba-66	94	64	)	)	PUNCT
faba-66	94	65	up	up	ADP
faba-66	94	66	to	to	PART
faba-66	94	67	2	2	NUM
faba-66	94	68	400	400	NUM
faba-66	94	69	0	0	NUM
faba-66	94	70	over	over	ADP
faba-66	94	71	2	2	NUM
faba-66	94	72	400	400	NUM
faba-66	94	73	but	but	CCONJ
faba-66	94	74	not	not	PART
faba-66	94	75	over	over	ADP
faba-66	94	76	3	3	NUM
faba-66	94	77	000	000	NUM
faba-66	94	78	20	20	NUM
faba-66	94	79	%	%	NOUN
faba-66	94	80	for	for	ADP
faba-66	94	81	the	the	DET
faba-66	94	82	excess	excess	NOUN
faba-66	94	83	over	over	ADP
faba-66	94	84	2	2	NUM
faba-66	94	85	400	400	NUM
faba-66	94	86	over	over	ADP
faba-66	94	87	3	3	NUM
faba-66	94	88	000	000	NUM
faba-66	94	89	but	but	CCONJ
faba-66	94	90	not	not	PART
faba-66	94	91	over	over	ADP
faba-66	94	92	7	7	NUM
faba-66	94	93	200	200	NUM
faba-66	94	94	120	120	NUM
faba-66	94	95	+	+	NUM
faba-66	94	96	22	22	NUM
faba-66	94	97	%	%	NOUN
faba-66	94	98	for	for	ADP
faba-66	94	99	the	the	DET
faba-66	94	100	excess	excess	NOUN
faba-66	94	101	over	over	ADP
faba-66	94	102	3	3	NUM
faba-66	94	103	000	000	NUM
faba-66	94	104	over	over	ADP
faba-66	94	105	7	7	NUM
faba-66	94	106	200	200	NUM
faba-66	94	107	1	1	NUM
faba-66	94	108	044	044	NUM
faba-66	94	109	+	+	CCONJ
faba-66	94	110	24	24	NUM
faba-66	94	111	%	%	NOUN
faba-66	94	112	for	for	ADP
faba-66	94	113	the	the	DET
faba-66	94	114	excess	excess	NOUN
faba-66	94	115	over	over	ADP
faba-66	94	116	7	7	NUM
faba-66	94	117	200	200	NUM
faba-66	94	118	source	source	NOUN
faba-66	94	119	:	:	PUNCT
faba-66	94	120	law	law	NOUN
faba-66	94	121	for	for	ADP
faba-66	94	122	the	the	DET
faba-66	94	123	taxes	taxis	NOUN
faba-66	94	124	on	on	ADP
faba-66	94	125	incomes	income	NOUN
faba-66	94	126	of	of	ADP
faba-66	94	127	natural	natural	ADJ
faba-66	94	128	persons20	persons20	NOUN
faba-66	94	129	(	(	PUNCT
faba-66	94	130	promulgated	promulgate	VERB
faba-66	94	131	,	,	PUNCT
faba-66	94	132	sg	sg	PROPN
faba-66	94	133	,	,	PUNCT
faba-66	94	134	no	no	INTJ
faba-66	94	135	.	.	NOUN
faba-66	94	136	95	95	NUM
faba-66	94	137	of	of	ADP
faba-66	94	138	24.11.2006	24.11.2006	NOUN
faba-66	94	139	,	,	PUNCT
faba-66	94	140	effective	effective	ADJ
faba-66	94	141	01.01.2007	01.01.2007	NOUN
faba-66	94	142	)	)	PUNCT
faba-66	94	143	.	.	PUNCT
faba-66	95	1	the	the	DET
faba-66	95	2	monthly	monthly	ADJ
faba-66	95	3	tax	tax	NOUN
faba-66	95	4	-	-	PUNCT
faba-66	95	5	free	free	ADJ
faba-66	95	6	threshold	threshold	NOUN
faba-66	95	7	(	(	PUNCT
faba-66	95	8	bgn	bgn	NOUN
faba-66	95	9	200	200	NUM
faba-66	95	10	=	=	SYM
faba-66	95	11	bgn	bgn	NOUN
faba-66	95	12	2	2	NUM
faba-66	95	13	400	400	NUM
faba-66	95	14	/	/	SYM
faba-66	95	15	12	12	NUM
faba-66	95	16	months	month	NOUN
faba-66	95	17	)	)	PUNCT
faba-66	95	18	is	be	AUX
faba-66	95	19	11	11	NUM
faba-66	95	20	%	%	NOUN
faba-66	95	21	higher	high	ADJ
faba-66	95	22	than	than	ADP
faba-66	95	23	the	the	DET
faba-66	95	24	minimum	minimum	ADJ
faba-66	95	25	monthly	monthly	ADJ
faba-66	95	26	salary	salary	NOUN
faba-66	95	27	in	in	ADP
faba-66	95	28	the	the	DET
faba-66	95	29	country	country	NOUN
faba-66	95	30	for	for	ADP
faba-66	95	31	2007	2007	NUM
faba-66	95	32	(	(	PUNCT
faba-66	95	33	bgn	bgn	NOUN
faba-66	95	34	180)21	180)21	NOUN
faba-66	95	35	and	and	CCONJ
faba-66	95	36	nearly	nearly	ADV
faba-66	95	37	32	32	NUM
faba-66	95	38	%	%	NOUN
faba-66	95	39	above	above	ADP
faba-66	95	40	the	the	DET
faba-66	95	41	poverty	poverty	NOUN
faba-66	95	42	line	line	NOUN
faba-66	95	43	(	(	PUNCT
faba-66	95	44	bgn	bgn	NOUN
faba-66	95	45	152	152	NUM
faba-66	95	46	/	/	SYM
faba-66	95	47	mo.)22	mo.)22	PROPN
faba-66	95	48	.	.	PUNCT
faba-66	96	1	the	the	DET
faba-66	96	2	positive	positive	ADJ
faba-66	96	3	marginal	marginal	ADJ
faba-66	96	4	tax	tax	NOUN
faba-66	96	5	rates	rate	NOUN
faba-66	96	6	increase	increase	VERB
faba-66	96	7	in	in	ADP
faba-66	96	8	increments	increment	NOUN
faba-66	96	9	of	of	ADP
faba-66	96	10	2	2	NUM
faba-66	96	11	percentage	percentage	NOUN
faba-66	96	12	points	point	NOUN
faba-66	96	13	(	(	PUNCT
faba-66	96	14	20	20	NUM
faba-66	96	15	%	%	NOUN
faba-66	96	16	,	,	PUNCT
faba-66	96	17	22	22	NUM
faba-66	96	18	%	%	NOUN
faba-66	96	19	and	and	CCONJ
faba-66	96	20	24	24	NUM
faba-66	96	21	%	%	NOUN
faba-66	96	22	)	)	PUNCT
faba-66	96	23	–	–	PUNCT
faba-66	96	24	see	see	VERB
faba-66	96	25	table	table	NOUN
faba-66	96	26	3	3	X
faba-66	96	27	.	.	PUNCT
faba-66	97	1	with	with	ADP
faba-66	97	2	a	a	DET
faba-66	97	3	change	change	NOUN
faba-66	97	4	in	in	ADP
faba-66	97	5	the	the	DET
faba-66	97	6	law	law	NOUN
faba-66	97	7	for	for	ADP
faba-66	97	8	the	the	DET
faba-66	97	9	taxes	taxis	NOUN
faba-66	97	10	on	on	ADP
faba-66	97	11	incomes	income	NOUN
faba-66	97	12	of	of	ADP
faba-66	97	13	natural	natural	ADJ
faba-66	97	14	persons	person	NOUN
faba-66	97	15	in	in	ADP
faba-66	97	16	december	december	PROPN
faba-66	97	17	2007	2007	NUM
faba-66	97	18	(	(	PUNCT
faba-66	97	19	as	as	ADP
faba-66	97	20	of	of	ADP
faba-66	97	21	01.01.2008	01.01.2008	NOUN
faba-66	97	22	)	)	PUNCT
faba-66	97	23	the	the	DET
faba-66	97	24	bulgarian	bulgarian	PROPN
faba-66	97	25	state23	state23	PROPN
faba-66	97	26	introduces	introduce	VERB
faba-66	97	27	a	a	DET
faba-66	97	28	flat	flat	ADJ
faba-66	97	29	personal	personal	ADJ
faba-66	97	30	income	income	NOUN
faba-66	97	31	tax	tax	NOUN
faba-66	97	32	of	of	ADP
faba-66	97	33	10	10	NUM
faba-66	97	34	%	%	NOUN
faba-66	97	35	,	,	PUNCT
faba-66	97	36	without	without	ADP
faba-66	97	37	tax	tax	NOUN
faba-66	97	38	-	-	PUNCT
faba-66	97	39	free	free	ADJ
faba-66	97	40	threshold24	threshold24	NOUN
faba-66	97	41	14	14	NUM
faba-66	97	42	0	0	NUM
faba-66	97	43	%	%	NOUN
faba-66	97	44	<	<	X
faba-66	97	45	atr	atr	X
faba-66	97	46	<	<	X
faba-66	97	47	20	20	NUM
faba-66	97	48	%	%	NOUN
faba-66	97	49	.	.	PUNCT
faba-66	98	1	15	15	NUM
faba-66	98	2	the	the	DET
faba-66	98	3	minimum	minimum	ADJ
faba-66	98	4	monthly	monthly	ADJ
faba-66	98	5	salary	salary	NOUN
faba-66	98	6	in	in	ADP
faba-66	98	7	the	the	DET
faba-66	98	8	country	country	NOUN
faba-66	98	9	for	for	ADP
faba-66	98	10	2018	2018	NUM
faba-66	98	11	is	be	AUX
faba-66	98	12	1	1	NUM
faba-66	98	13	900	900	NUM
faba-66	98	14	lei	leu	NOUN
faba-66	98	15	.	.	PUNCT
faba-66	99	1	16	16	NUM
faba-66	99	2	0	0	NUM
faba-66	99	3	%	%	NOUN
faba-66	99	4	<	<	X
faba-66	99	5	atr	atr	X
faba-66	99	6	<	<	X
faba-66	99	7	10	10	NUM
faba-66	99	8	%	%	NOUN
faba-66	99	9	.	.	PUNCT
faba-66	100	1	17	17	NUM
faba-66	100	2	the	the	DET
faba-66	100	3	right	right	NOUN
faba-66	100	4	to	to	ADP
faba-66	100	5	a	a	DET
faba-66	100	6	tax	tax	NOUN
faba-66	100	7	relief	relief	NOUN
faba-66	100	8	for	for	ADP
faba-66	100	9	children	child	NOUN
faba-66	100	10	is	be	AUX
faba-66	100	11	available	available	ADJ
faba-66	100	12	:	:	PUNCT
faba-66	100	13			NOUN
faba-66	100	14	after	after	ADP
faba-66	100	15	the	the	DET
faba-66	100	16	91st	91st	ADJ
faba-66	100	17	day	day	NOUN
faba-66	100	18	of	of	ADP
faba-66	100	19	pregnancy	pregnancy	NOUN
faba-66	100	20	;	;	PUNCT
faba-66	100	21			X
faba-66	100	22	when	when	SCONJ
faba-66	100	23	starting	start	VERB
faba-66	100	24	an	an	DET
faba-66	100	25	adoption	adoption	NOUN
faba-66	100	26	procedure	procedure	NOUN
faba-66	100	27	;	;	PUNCT
faba-66	100	28			NOUN
faba-66	100	29	for	for	ADP
faba-66	100	30	preschool	preschool	ADJ
faba-66	100	31	children	child	NOUN
faba-66	100	32	;	;	PUNCT
faba-66	100	33			NOUN
faba-66	100	34	for	for	ADP
faba-66	100	35	students	student	NOUN
faba-66	100	36	under	under	ADP
faba-66	100	37	the	the	DET
faba-66	100	38	age	age	NOUN
faba-66	100	39	of	of	ADP
faba-66	100	40	20	20	NUM
faba-66	100	41	(	(	PUNCT
faba-66	100	42	undergraduate	undergraduate	ADJ
faba-66	100	43	students	student	NOUN
faba-66	100	44	,	,	PUNCT
faba-66	100	45	full	full	ADJ
faba-66	100	46	-	-	PUNCT
faba-66	100	47	time	time	NOUN
faba-66	100	48	education	education	NOUN
faba-66	100	49	are	be	AUX
faba-66	100	50	not	not	PART
faba-66	100	51	entitled	entitle	VERB
faba-66	100	52	to	to	ADP
faba-66	100	53	a	a	DET
faba-66	100	54	tax	tax	NOUN
faba-66	100	55	relief	relief	NOUN
faba-66	100	56	,	,	PUNCT
faba-66	100	57	but	but	CCONJ
faba-66	100	58	are	be	AUX
faba-66	100	59	counted	count	VERB
faba-66	100	60	for	for	ADP
faba-66	100	61	children	child	NOUN
faba-66	100	62	in	in	ADP
faba-66	100	63	the	the	DET
faba-66	100	64	family	family	NOUN
faba-66	100	65	/household/	/household/	PUNCT
faba-66	100	66	for	for	ADP
faba-66	100	67	tax	tax	NOUN
faba-66	100	68	purposes	purpose	NOUN
faba-66	100	69	)	)	PUNCT
faba-66	100	70	.	.	PUNCT
faba-66	101	1	18	18	NUM
faba-66	101	2	0	0	NUM
faba-66	101	3	%	%	NOUN
faba-66	101	4	<	<	X
faba-66	101	5	atr	atr	X
faba-66	101	6	<	<	X
faba-66	101	7	15	15	NUM
faba-66	101	8	%	%	NOUN
faba-66	101	9	.	.	PUNCT
faba-66	102	1	19	19	NUM
faba-66	102	2	this	this	PRON
faba-66	102	3	is	be	AUX
faba-66	102	4	the	the	DET
faba-66	102	5	first	first	ADJ
faba-66	102	6	year	year	NOUN
faba-66	102	7	of	of	ADP
faba-66	102	8	our	our	PRON
faba-66	102	9	country	country	NOUN
faba-66	102	10	's	's	PART
faba-66	102	11	membership	membership	NOUN
faba-66	102	12	in	in	ADP
faba-66	102	13	the	the	DET
faba-66	102	14	eu	eu	PROPN
faba-66	102	15	.	.	PROPN
faba-66	102	16	20	20	NUM
faba-66	102	17	the	the	DET
faba-66	102	18	bulgarian	bulgarian	ADJ
faba-66	102	19	personal	personal	ADJ
faba-66	102	20	income	income	NOUN
faba-66	102	21	tax	tax	PROPN
faba-66	102	22	act	act	PROPN
faba-66	102	23	.	.	PUNCT
faba-66	103	1	21	21	NUM
faba-66	103	2	dcm	dcm	PROPN
faba-66	103	3	№	№	ADV
faba-66	103	4	324	324	NUM
faba-66	103	5	/	/	SYM
faba-66	103	6	06.12.2006	06.12.2006	NOUN
faba-66	103	7	.	.	PUNCT
faba-66	103	8	22	22	NUM
faba-66	103	9	dcm	dcm	PROPN
faba-66	103	10	№	№	ADV
faba-66	103	11	345	345	NUM
faba-66	103	12	/	/	SYM
faba-66	103	13	18.12.2006	18.12.2006	NUM
faba-66	103	14	.	.	NOUN
faba-66	103	15	23	23	NUM
faba-66	103	16	with	with	ADP
faba-66	103	17	a	a	DET
faba-66	103	18	government	government	NOUN
faba-66	103	19	dominated	dominate	VERB
faba-66	103	20	by	by	ADP
faba-66	103	21	the	the	DET
faba-66	103	22	bulgarian	bulgarian	ADJ
faba-66	103	23	socialist	socialist	ADJ
faba-66	103	24	party	party	NOUN
faba-66	103	25	.	.	PUNCT
faba-66	104	1	24	24	NUM
faba-66	104	2	§	§	PROPN
faba-66	104	3	35	35	NUM
faba-66	104	4	of	of	ADP
faba-66	104	5	the	the	DET
faba-66	104	6	law	law	NOUN
faba-66	104	7	for	for	ADP
faba-66	104	8	amendment	amendment	NOUN
faba-66	104	9	and	and	CCONJ
faba-66	104	10	supplement	supplement	NOUN
faba-66	104	11	of	of	ADP
faba-66	104	12	the	the	DET
faba-66	104	13	law	law	NOUN
faba-66	104	14	for	for	ADP
faba-66	104	15	the	the	DET
faba-66	104	16	taxes	taxis	NOUN
faba-66	104	17	on	on	ADP
faba-66	104	18	incomes	income	NOUN
faba-66	104	19	of	of	ADP
faba-66	104	20	natural	natural	ADJ
faba-66	104	21	persons	person	NOUN
faba-66	104	22	(	(	PUNCT
faba-66	104	23	promulgated	promulgate	VERB
faba-66	104	24	,	,	PUNCT
faba-66	104	25	sg	sg	PROPN
faba-66	104	26	,	,	PUNCT
faba-66	104	27	no	no	INTJ
faba-66	104	28	.	.	NOUN
faba-66	104	29	113	113	NUM
faba-66	104	30	of	of	ADP
faba-66	104	31	28.12.2007	28.12.2007	NUM
faba-66	104	32	)	)	PUNCT
faba-66	104	33	.	.	PUNCT
faba-66	105	1	brussarski	brussarski	VERB
faba-66	105	2	rumen	ruman	NOUN
faba-66	105	3	/	/	SYM
faba-66	105	4	finance	finance	NOUN
faba-66	105	5	,	,	PUNCT
faba-66	105	6	accounting	accounting	NOUN
faba-66	105	7	and	and	CCONJ
faba-66	105	8	business	business	NOUN
faba-66	105	9	analysis	analysis	NOUN
faba-66	105	10	3	3	NUM
faba-66	105	11	(	(	PUNCT
faba-66	105	12	1	1	NUM
faba-66	105	13	)	)	PUNCT
faba-66	105	14	2021	2021	NUM
faba-66	105	15	7	7	NUM
faba-66	105	16	(	(	PUNCT
faba-66	105	17	the	the	DET
faba-66	105	18	four	four	NUM
faba-66	105	19	-	-	PUNCT
faba-66	105	20	rate	rate	NOUN
faba-66	105	21	tax	tax	NOUN
faba-66	105	22	structure	structure	NOUN
faba-66	105	23	is	be	AUX
faba-66	105	24	replaced	replace	VERB
faba-66	105	25	by	by	ADP
faba-66	105	26	single	single	ADJ
faba-66	105	27	-	-	PUNCT
faba-66	105	28	rate	rate	NOUN
faba-66	105	29	structure	structure	NOUN
faba-66	105	30	,	,	PUNCT
faba-66	105	31	but	but	CCONJ
faba-66	105	32	without	without	ADP
faba-66	105	33	zero	zero	NUM
faba-66	105	34	tax	tax	NOUN
faba-66	105	35	bracket	bracket	NOUN
faba-66	105	36	!	!	PUNCT
faba-66	105	37	)	)	PUNCT
faba-66	105	38	.	.	PUNCT
faba-66	106	1	the	the	DET
faba-66	106	2	era	era	NOUN
faba-66	106	3	of	of	ADP
faba-66	106	4	proportional	proportional	ADJ
faba-66	106	5	taxation	taxation	NOUN
faba-66	106	6	of	of	ADP
faba-66	106	7	personal	personal	ADJ
faba-66	106	8	income	income	NOUN
faba-66	106	9	in	in	ADP
faba-66	106	10	bulgaria	bulgaria	PROPN
faba-66	106	11	begins	begin	VERB
faba-66	106	12	(	(	PUNCT
faba-66	106	13	a	a	DET
faba-66	106	14	=	=	SYM
faba-66	106	15	0	0	NUM
faba-66	106	16	and	and	CCONJ
faba-66	106	17	atr	atr	PROPN
faba-66	106	18	=	=	SYM
faba-66	106	19	mtr	mtr	PROPN
faba-66	106	20	=	=	SYM
faba-66	106	21	10	10	NUM
faba-66	106	22	%	%	NOUN
faba-66	106	23	=	=	SYM
faba-66	106	24	const	const	NOUN
faba-66	106	25	.	.	PUNCT
faba-66	107	1	for	for	ADP
faba-66	107	2	all	all	DET
faba-66	107	3	levels	level	NOUN
faba-66	107	4	of	of	ADP
faba-66	107	5	the	the	DET
faba-66	107	6	tax	tax	NOUN
faba-66	107	7	base	base	NOUN
faba-66	107	8	)	)	PUNCT
faba-66	107	9	–	–	PUNCT
faba-66	107	10	see	see	VERB
faba-66	107	11	figure	figure	NOUN
faba-66	107	12	4	4	NUM
faba-66	107	13	.	.	PUNCT
faba-66	107	14	tax	tax	NOUN
faba-66	107	15	rates	rate	NOUN
faba-66	107	16	(	(	PUNCT
faba-66	107	17	%	%	INTJ
faba-66	107	18	)	)	PUNCT
faba-66	107	19	10	10	NUM
faba-66	107	20	mtr	mtr	NOUN
faba-66	107	21	=	=	NOUN
faba-66	107	22	atr	atr	NOUN
faba-66	107	23	0	0	NUM
faba-66	107	24	tax	tax	NOUN
faba-66	107	25	base	base	NOUN
faba-66	107	26	(	(	PUNCT
faba-66	107	27	bgn	bgn	NOUN
faba-66	107	28	)	)	PUNCT
faba-66	107	29	figure	figure	NOUN
faba-66	107	30	4	4	NUM
faba-66	107	31	.	.	NOUN
faba-66	107	32	marginal	marginal	ADJ
faba-66	107	33	and	and	CCONJ
faba-66	107	34	average	average	ADJ
faba-66	107	35	tax	tax	NOUN
faba-66	107	36	rates	rate	NOUN
faba-66	107	37	in	in	ADP
faba-66	107	38	bulgaria	bulgaria	PROPN
faba-66	107	39	from	from	ADP
faba-66	107	40	01.01.200825	01.01.200825	PROPN
faba-66	107	41	the	the	DET
faba-66	107	42	tax	tax	NOUN
faba-66	107	43	-	-	PUNCT
faba-66	107	44	free	free	ADJ
faba-66	107	45	threshold	threshold	NOUN
faba-66	107	46	,	,	PUNCT
faba-66	107	47	knowns	known	NOUN
faba-66	107	48	as	as	ADP
faba-66	107	49	the	the	DET
faba-66	107	50	zero	zero	NUM
faba-66	107	51	tax	tax	NOUN
faba-66	107	52	bracket	bracket	NOUN
faba-66	107	53	,	,	PUNCT
faba-66	107	54	is	be	AUX
faba-66	107	55	a	a	DET
faba-66	107	56	key	key	ADJ
faba-66	107	57	element	element	NOUN
faba-66	107	58	in	in	ADP
faba-66	107	59	the	the	DET
faba-66	107	60	personal	personal	ADJ
faba-66	107	61	income	income	NOUN
faba-66	107	62	tax	tax	NOUN
faba-66	107	63	system	system	NOUN
faba-66	107	64	.	.	PUNCT
faba-66	108	1	both	both	PRON
faba-66	108	2	theoretically	theoretically	ADV
faba-66	108	3	and	and	CCONJ
faba-66	108	4	in	in	ADP
faba-66	108	5	practice	practice	NOUN
faba-66	108	6	,	,	PUNCT
faba-66	108	7	it	it	PRON
faba-66	108	8	is	be	AUX
faba-66	108	9	determined	determine	VERB
faba-66	108	10	by	by	ADP
faba-66	108	11	the	the	DET
faba-66	108	12	subsistence	subsistence	NOUN
faba-66	108	13	minimum26	minimum26	NOUN
faba-66	108	14	in	in	ADP
faba-66	108	15	the	the	DET
faba-66	108	16	respective	respective	ADJ
faba-66	108	17	economy	economy	NOUN
faba-66	108	18	.	.	PUNCT
faba-66	109	1	the	the	DET
faba-66	109	2	theory	theory	NOUN
faba-66	109	3	assumes	assume	VERB
faba-66	109	4	that	that	SCONJ
faba-66	109	5	"	"	PUNCT
faba-66	109	6	for	for	ADP
faba-66	109	7	a	a	DET
faba-66	109	8	level	level	NOUN
faba-66	109	9	of	of	ADP
faba-66	109	10	income	income	NOUN
faba-66	109	11	lower	low	ADJ
faba-66	109	12	than	than	ADP
faba-66	109	13	the	the	DET
faba-66	109	14	amount	amount	NOUN
faba-66	109	15	of	of	ADP
faba-66	109	16	existence	existence	NOUN
faba-66	109	17	,	,	PUNCT
faba-66	109	18	the	the	DET
faba-66	109	19	marginal	marginal	ADJ
faba-66	109	20	utility	utility	NOUN
faba-66	109	21	(	(	PUNCT
faba-66	109	22	of	of	ADP
faba-66	109	23	income	income	NOUN
faba-66	109	24	–	–	PUNCT
faba-66	109	25	r.b	r.b	NOUN
faba-66	109	26	.	.	PUNCT
faba-66	109	27	)	)	PUNCT
faba-66	109	28	tends	tend	VERB
faba-66	109	29	to	to	PART
faba-66	109	30	infinity	infinity	VERB
faba-66	109	31	.	.	PUNCT
faba-66	110	1	"27	"27	PROPN
faba-66	110	2	therefore	therefore	ADV
faba-66	110	3	,	,	PUNCT
faba-66	110	4	"	"	PUNCT
faba-66	110	5	the	the	DET
faba-66	110	6	recipient	recipient	NOUN
faba-66	110	7	of	of	ADP
faba-66	110	8	an	an	DET
faba-66	110	9	income	income	NOUN
faba-66	110	10	sufficient	sufficient	ADJ
faba-66	110	11	only	only	ADV
faba-66	110	12	for	for	ADP
faba-66	110	13	sustinance	sustinance	NOUN
faba-66	110	14	has	have	VERB
faba-66	110	15	a	a	DET
faba-66	110	16	tax	tax	NOUN
faba-66	110	17	capacity	capacity	NOUN
faba-66	110	18	(	(	PUNCT
faba-66	110	19	ability	ability	NOUN
faba-66	110	20	-	-	PUNCT
faba-66	110	21	to	to	ADP
faba-66	110	22	-	-	PUNCT
faba-66	110	23	pay	pay	VERB
faba-66	110	24	taxes	taxis	NOUN
faba-66	110	25	–	–	PUNCT
faba-66	110	26	r.b	r.b	NOUN
faba-66	110	27	.	.	PUNCT
faba-66	110	28	)	)	PUNCT
faba-66	110	29	equal	equal	ADJ
faba-66	110	30	to	to	ADP
faba-66	110	31	zero	zero	NUM
faba-66	110	32	;	;	PUNCT
faba-66	110	33	and	and	CCONJ
faba-66	110	34	any	any	DET
faba-66	110	35	encroachment	encroachment	NOUN
faba-66	110	36	on	on	ADP
faba-66	110	37	his	his	PRON
faba-66	110	38	income	income	NOUN
faba-66	110	39	will	will	AUX
faba-66	110	40	cost	cost	VERB
faba-66	110	41	him	he	PRON
faba-66	110	42	his	his	PRON
faba-66	110	43	life	life	NOUN
faba-66	110	44	.	.	PUNCT
faba-66	111	1	”28	”28	NOUN
faba-66	111	2	in	in	ADP
faba-66	111	3	other	other	ADJ
faba-66	111	4	words	word	NOUN
faba-66	111	5	,	,	PUNCT
faba-66	111	6	the	the	DET
faba-66	111	7	tax	tax	NOUN
faba-66	111	8	-	-	PUNCT
faba-66	111	9	free	free	ADJ
faba-66	111	10	threshold	threshold	NOUN
faba-66	111	11	is	be	AUX
faba-66	111	12	a	a	DET
faba-66	111	13	kind	kind	NOUN
faba-66	111	14	of	of	ADP
faba-66	111	15	zero	zero	NUM
faba-66	111	16	level	level	NOUN
faba-66	111	17	of	of	ADP
faba-66	111	18	the	the	DET
faba-66	111	19	tax	tax	NOUN
faba-66	111	20	capacity	capacity	NOUN
faba-66	111	21	of	of	ADP
faba-66	111	22	the	the	DET
faba-66	111	23	individual	individual	NOUN
faba-66	111	24	.	.	PUNCT
faba-66	112	1	this	this	PRON
faba-66	112	2	is	be	AUX
faba-66	112	3	the	the	DET
faba-66	112	4	most	most	ADV
faba-66	112	5	popular	popular	ADJ
faba-66	112	6	understanding	understanding	NOUN
faba-66	112	7	of	of	ADP
faba-66	112	8	the	the	DET
faba-66	112	9	tax	tax	NOUN
faba-66	112	10	-	-	PUNCT
faba-66	112	11	free	free	ADJ
faba-66	112	12	threshold	threshold	NOUN
faba-66	112	13	,	,	PUNCT
faba-66	112	14	and	and	CCONJ
faba-66	112	15	its	its	PRON
faba-66	112	16	principled	principled	ADJ
faba-66	112	17	logic	logic	NOUN
faba-66	112	18	is	be	AUX
faba-66	112	19	not	not	PART
faba-66	112	20	usually	usually	ADV
faba-66	112	21	questioned	question	VERB
faba-66	112	22	.	.	PUNCT
faba-66	113	1	moreover	moreover	ADV
faba-66	113	2	,	,	PUNCT
faba-66	113	3	it	it	PRON
faba-66	113	4	is	be	AUX
faba-66	113	5	an	an	DET
faba-66	113	6	essential	essential	ADJ
faba-66	113	7	component	component	NOUN
faba-66	113	8	of	of	ADP
faba-66	113	9	the	the	DET
faba-66	113	10	conceptual	conceptual	ADJ
faba-66	113	11	foundation	foundation	NOUN
faba-66	113	12	of	of	ADP
faba-66	113	13	modern	modern	ADJ
faba-66	113	14	tax	tax	NOUN
faba-66	113	15	policy	policy	NOUN
faba-66	113	16	.	.	PUNCT
faba-66	114	1	figure	figure	NOUN
faba-66	114	2	5	5	NUM
faba-66	114	3	presents	present	VERB
faba-66	114	4	the	the	DET
faba-66	114	5	functions	function	NOUN
faba-66	114	6	of	of	ADP
faba-66	114	7	the	the	DET
faba-66	114	8	average	average	ADJ
faba-66	114	9	rate	rate	NOUN
faba-66	114	10	for	for	ADP
faba-66	114	11	8	8	NUM
faba-66	114	12	selected	select	VERB
faba-66	114	13	levels	level	NOUN
faba-66	114	14	of	of	ADP
faba-66	114	15	the	the	DET
faba-66	114	16	total	total	ADJ
faba-66	114	17	annual	annual	ADJ
faba-66	114	18	tax	tax	NOUN
faba-66	114	19	base	base	NOUN
faba-66	114	20	of	of	ADP
faba-66	114	21	the	the	DET
faba-66	114	22	progressive	progressive	ADJ
faba-66	114	23	personal	personal	ADJ
faba-66	114	24	income	income	NOUN
faba-66	114	25	tax	tax	NOUN
faba-66	114	26	in	in	ADP
faba-66	114	27	bulgaria	bulgaria	PROPN
faba-66	114	28	in	in	ADP
faba-66	114	29	2007	2007	NUM
faba-66	114	30	and	and	CCONJ
faba-66	114	31	of	of	ADP
faba-66	114	32	the	the	DET
faba-66	114	33	proportional	proportional	ADJ
faba-66	114	34	personal	personal	ADJ
faba-66	114	35	income	income	NOUN
faba-66	114	36	tax	tax	NOUN
faba-66	114	37	,	,	PUNCT
faba-66	114	38	effective	effective	ADJ
faba-66	114	39	from	from	ADP
faba-66	114	40	01.01.2008	01.01.2008	NOUN
faba-66	114	41	.	.	PUNCT
faba-66	115	1	the	the	DET
faba-66	115	2	result	result	NOUN
faba-66	115	3	of	of	ADP
faba-66	115	4	the	the	DET
faba-66	115	5	introduction	introduction	NOUN
faba-66	115	6	of	of	ADP
faba-66	115	7	a	a	DET
faba-66	115	8	flat	flat	ADJ
faba-66	115	9	proportional	proportional	ADJ
faba-66	115	10	personal	personal	ADJ
faba-66	115	11	income	income	NOUN
faba-66	115	12	tax	tax	NOUN
faba-66	115	13	in	in	ADP
faba-66	115	14	bulgaria	bulgaria	PROPN
faba-66	115	15	is	be	AUX
faba-66	115	16	obvious	obvious	ADJ
faba-66	115	17	–	–	PUNCT
faba-66	115	18	people	people	NOUN
faba-66	115	19	with	with	ADP
faba-66	115	20	a	a	DET
faba-66	115	21	total	total	ADJ
faba-66	115	22	annual	annual	ADJ
faba-66	115	23	tax	tax	NOUN
faba-66	115	24	base	base	NOUN
faba-66	115	25	of	of	ADP
faba-66	115	26	up	up	ADP
faba-66	115	27	to	to	PART
faba-66	115	28	bgn	bgn	VERB
faba-66	115	29	4	4	NUM
faba-66	115	30	500	500	NUM
faba-66	115	31	lose	lose	NOUN
faba-66	115	32	,	,	PUNCT
faba-66	115	33	and	and	CCONJ
faba-66	115	34	those	those	PRON
faba-66	115	35	with	with	ADP
faba-66	115	36	a	a	DET
faba-66	115	37	total	total	ADJ
faba-66	115	38	annual	annual	ADJ
faba-66	115	39	tax	tax	NOUN
faba-66	115	40	base	base	NOUN
faba-66	115	41	of	of	ADP
faba-66	115	42	over	over	ADP
faba-66	115	43	bgn	bgn	NOUN
faba-66	115	44	4	4	NUM
faba-66	115	45	500	500	NUM
faba-66	115	46	win	win	NOUN
faba-66	115	47	(	(	PUNCT
faba-66	115	48	see	see	VERB
faba-66	115	49	figure	figure	NOUN
faba-66	115	50	5	5	NUM
faba-66	115	51	)	)	PUNCT
faba-66	115	52	.	.	PUNCT
faba-66	116	1	for	for	ADP
faba-66	116	2	example	example	NOUN
faba-66	116	3	,	,	PUNCT
faba-66	116	4	in	in	ADP
faba-66	116	5	2007	2007	NUM
faba-66	116	6	the	the	DET
faba-66	116	7	tax	tax	NOUN
faba-66	116	8	of	of	ADP
faba-66	116	9	a	a	DET
faba-66	116	10	person	person	NOUN
faba-66	116	11	with	with	ADP
faba-66	116	12	a	a	DET
faba-66	116	13	total	total	ADJ
faba-66	116	14	annual	annual	ADJ
faba-66	116	15	tax	tax	NOUN
faba-66	116	16	base	base	NOUN
faba-66	116	17	of	of	ADP
faba-66	116	18	bgn	bgn	NOUN
faba-66	116	19	2	2	NUM
faba-66	116	20	400	400	NUM
faba-66	116	21	was	be	AUX
faba-66	116	22	bgn	bgn	NOUN
faba-66	116	23	0	0	NUM
faba-66	116	24	(	(	PUNCT
faba-66	116	25	average	average	ADJ
faba-66	116	26	tax	tax	NOUN
faba-66	116	27	rate	rate	NOUN
faba-66	116	28	0	0	NUM
faba-66	116	29	%	%	NOUN
faba-66	116	30	)	)	PUNCT
faba-66	116	31	,	,	PUNCT
faba-66	116	32	and	and	CCONJ
faba-66	116	33	in	in	ADP
faba-66	116	34	2008	2008	NUM
faba-66	116	35	–	–	PUNCT
faba-66	116	36	bgn	bgn	NOUN
faba-66	116	37	24029	24029	NUM
faba-66	116	38	(	(	PUNCT
faba-66	116	39	average	average	ADJ
faba-66	116	40	tax	tax	NOUN
faba-66	116	41	rate	rate	NOUN
faba-66	116	42	10	10	NUM
faba-66	116	43	%	%	NOUN
faba-66	116	44	)	)	PUNCT
faba-66	116	45	.	.	PUNCT
faba-66	117	1	respectively	respectively	ADV
faba-66	117	2	,	,	PUNCT
faba-66	117	3	in	in	ADP
faba-66	117	4	2007	2007	NUM
faba-66	117	5	a	a	DET
faba-66	117	6	taxpayer	taxpayer	NOUN
faba-66	117	7	with	with	ADP
faba-66	117	8	a	a	DET
faba-66	117	9	total	total	ADJ
faba-66	117	10	annual	annual	ADJ
faba-66	117	11	tax	tax	NOUN
faba-66	117	12	base	base	NOUN
faba-66	117	13	of	of	ADP
faba-66	117	14	bgn	bgn	NOUN
faba-66	117	15	10	10	NUM
faba-66	117	16	000	000	NUM
faba-66	117	17	paid	pay	VERB
faba-66	117	18	bgn	bgn	NOUN
faba-66	117	19	1	1	NUM
faba-66	117	20	716	716	NUM
faba-66	117	21	(	(	PUNCT
faba-66	117	22	average	average	ADJ
faba-66	117	23	tax	tax	NOUN
faba-66	117	24	rate	rate	NOUN
faba-66	117	25	17,16	17,16	NUM
faba-66	117	26	%	%	NOUN
faba-66	117	27	)	)	PUNCT
faba-66	117	28	,	,	PUNCT
faba-66	117	29	and	and	CCONJ
faba-66	117	30	in	in	ADP
faba-66	117	31	2008	2008	NUM
faba-66	117	32	–	–	PUNCT
faba-66	117	33	a	a	DET
faba-66	117	34	mere	mere	ADJ
faba-66	117	35	bgn	bgn	NOUN
faba-66	117	36	1	1	NUM
faba-66	117	37	00030	00030	NUM
faba-66	117	38	(	(	PUNCT
faba-66	117	39	average	average	ADJ
faba-66	117	40	tax	tax	NOUN
faba-66	117	41	rate	rate	NOUN
faba-66	117	42	10	10	NUM
faba-66	117	43	%	%	NOUN
faba-66	117	44	)	)	PUNCT
faba-66	117	45	.	.	PUNCT
faba-66	118	1	25	25	NUM
faba-66	118	2	compare	compare	VERB
faba-66	118	3	with	with	ADP
faba-66	118	4	figure	figure	NOUN
faba-66	118	5	3	3	NUM
faba-66	118	6	.	.	NOUN
faba-66	118	7	26	26	NUM
faba-66	118	8	according	accord	VERB
faba-66	118	9	to	to	ADP
faba-66	118	10	§	§	PROPN
faba-66	118	11	1	1	NUM
faba-66	118	12	,	,	PUNCT
faba-66	118	13	item	item	NOUN
faba-66	118	14	1	1	NUM
faba-66	118	15	of	of	ADP
faba-66	118	16	the	the	DET
faba-66	118	17	additional	additional	ADJ
faba-66	118	18	provisions	provision	NOUN
faba-66	118	19	of	of	ADP
faba-66	118	20	the	the	DET
faba-66	118	21	social	social	ADJ
faba-66	118	22	assistance	assistance	NOUN
faba-66	118	23	act	act	NOUN
faba-66	118	24	(	(	PUNCT
faba-66	118	25	promulgated	promulgate	VERB
faba-66	118	26	,	,	PUNCT
faba-66	118	27	sg	sg	PROPN
faba-66	118	28	,	,	PUNCT
faba-66	118	29	no	no	INTJ
faba-66	118	30	.	.	NOUN
faba-66	118	31	56	56	NUM
faba-66	118	32	of	of	ADP
faba-66	118	33	19.05.1998	19.05.1998	NUM
faba-66	118	34	)	)	PUNCT
faba-66	118	35	“	"	PUNCT
faba-66	118	36	basic	basic	ADJ
faba-66	118	37	necessities	necessity	NOUN
faba-66	118	38	of	of	ADP
faba-66	118	39	life	life	NOUN
faba-66	118	40	”	"	PUNCT
faba-66	118	41	are	be	AUX
faba-66	118	42	sufficient	sufficient	ADJ
faba-66	118	43	food	food	NOUN
faba-66	118	44	,	,	PUNCT
faba-66	118	45	clothing	clothing	NOUN
faba-66	118	46	and	and	CCONJ
faba-66	118	47	housing	housing	NOUN
faba-66	118	48	,	,	PUNCT
faba-66	118	49	in	in	ADP
faba-66	118	50	accordance	accordance	NOUN
faba-66	118	51	with	with	ADP
faba-66	118	52	the	the	DET
faba-66	118	53	socio	socio	NOUN
faba-66	118	54	-	-	PUNCT
faba-66	118	55	economic	economic	ADJ
faba-66	118	56	development	development	NOUN
faba-66	118	57	of	of	ADP
faba-66	118	58	the	the	DET
faba-66	118	59	country	country	NOUN
faba-66	118	60	.	.	PUNCT
faba-66	118	61	"	"	PUNCT
faba-66	119	1	27	27	NUM
faba-66	119	2	fagan	fagan	NOUN
faba-66	119	3	,	,	PUNCT
faba-66	119	4	e.	e.	PROPN
faba-66	119	5	d.	d.	PROPN
faba-66	119	6	,	,	PUNCT
faba-66	119	7	recent	recent	ADJ
faba-66	119	8	and	and	CCONJ
faba-66	119	9	contemporary	contemporary	ADJ
faba-66	119	10	theories	theory	NOUN
faba-66	119	11	of	of	ADP
faba-66	119	12	progressive	progressive	ADJ
faba-66	119	13	taxation	taxation	NOUN
faba-66	119	14	,	,	PUNCT
faba-66	119	15	journal	journal	NOUN
faba-66	119	16	of	of	ADP
faba-66	119	17	political	political	ADJ
faba-66	119	18	economy	economy	NOUN
faba-66	119	19	,	,	PUNCT
faba-66	119	20	vol	vol	NOUN
faba-66	119	21	.	.	PROPN
faba-66	119	22	46	46	NUM
faba-66	119	23	,	,	PUNCT
faba-66	119	24	1938	1938	NUM
faba-66	119	25	,	,	PUNCT
faba-66	119	26	p.459	p.459	NOUN
faba-66	119	27	.	.	PUNCT
faba-66	120	1	28	28	NUM
faba-66	120	2	fagan	fagan	PROPN
faba-66	120	3	,	,	PUNCT
faba-66	120	4	e.	e.	PROPN
faba-66	120	5	d.	d.	PROPN
faba-66	120	6	,	,	PUNCT
faba-66	120	7	recent	recent	ADJ
faba-66	120	8	and	and	CCONJ
faba-66	120	9	contemporary	contemporary	ADJ
faba-66	120	10	theories	theory	NOUN
faba-66	120	11	of	of	ADP
faba-66	120	12	progressive	progressive	ADJ
faba-66	120	13	taxation	taxation	NOUN
faba-66	120	14	,	,	PUNCT
faba-66	120	15	journal	journal	NOUN
faba-66	120	16	of	of	ADP
faba-66	120	17	political	political	ADJ
faba-66	120	18	economy	economy	NOUN
faba-66	120	19	,	,	PUNCT
faba-66	120	20	vol	vol	NOUN
faba-66	120	21	.	.	PROPN
faba-66	120	22	46	46	NUM
faba-66	120	23	,	,	PUNCT
faba-66	120	24	1938	1938	NUM
faba-66	120	25	,	,	PUNCT
faba-66	120	26	p.	p.	NOUN
faba-66	120	27	460	460	NUM
faba-66	120	28	.	.	PUNCT
faba-66	120	29	29	29	NUM
faba-66	120	30	in	in	ADP
faba-66	120	31	2008	2008	NUM
faba-66	120	32	,	,	PUNCT
faba-66	120	33	the	the	DET
faba-66	120	34	minimum	minimum	ADJ
faba-66	120	35	monthly	monthly	ADJ
faba-66	120	36	salary	salary	NOUN
faba-66	120	37	for	for	ADP
faba-66	120	38	the	the	DET
faba-66	120	39	country	country	NOUN
faba-66	120	40	was	be	AUX
faba-66	120	41	bgn	bgn	NOUN
faba-66	120	42	220	220	NUM
faba-66	120	43	(	(	PUNCT
faba-66	120	44	dcm	dcm	PROPN
faba-66	120	45	№	№	ADV
faba-66	120	46	1	1	NUM
faba-66	120	47	/	/	SYM
faba-66	120	48	11.01.2008	11.01.2008	NOUN
faba-66	120	49	)	)	PUNCT
faba-66	120	50	,	,	PUNCT
faba-66	120	51	i.e.	i.e.	X
faba-66	120	52	bgn	bgn	NOUN
faba-66	120	53	2	2	NUM
faba-66	120	54	640	640	NUM
faba-66	120	55	/	/	SYM
faba-66	120	56	year	year	NOUN
faba-66	120	57	(=	(=	NOUN
faba-66	120	58	bgn	bgn	NOUN
faba-66	120	59	220	220	NUM
faba-66	120	60	*	*	SYM
faba-66	120	61	12	12	NUM
faba-66	120	62	months	month	NOUN
faba-66	120	63	)	)	PUNCT
faba-66	120	64	.	.	PUNCT
faba-66	121	1	30	30	NUM
faba-66	121	2	according	accord	VERB
faba-66	121	3	to	to	ADP
faba-66	121	4	nsi	nsi	PROPN
faba-66	121	5	data	data	PROPN
faba-66	121	6	,	,	PUNCT
faba-66	121	7	in	in	ADP
faba-66	121	8	2008	2008	NUM
faba-66	121	9	the	the	DET
faba-66	121	10	average	average	ADJ
faba-66	121	11	monthly	monthly	ADJ
faba-66	121	12	salary	salary	NOUN
faba-66	121	13	in	in	ADP
faba-66	121	14	the	the	DET
faba-66	121	15	country	country	NOUN
faba-66	121	16	was	be	AUX
faba-66	121	17	bgn	bgn	NOUN
faba-66	121	18	545	545	NUM
faba-66	121	19	,	,	PUNCT
faba-66	121	20	i.e.	i.e.	X
faba-66	121	21	bgn	bgn	NOUN
faba-66	121	22	6	6	NUM
faba-66	121	23	540	540	NUM
faba-66	121	24	/	/	SYM
faba-66	121	25	year	year	NOUN
faba-66	121	26	(=	(=	NOUN
faba-66	121	27	bgn	bgn	NOUN
faba-66	121	28	545	545	NUM
faba-66	121	29	*	*	NUM
faba-66	121	30	12	12	NUM
faba-66	121	31	months	month	NOUN
faba-66	121	32	)	)	PUNCT
faba-66	121	33	.	.	PUNCT
faba-66	122	1	brussarski	brussarski	VERB
faba-66	122	2	rumen	ruman	NOUN
faba-66	122	3	/	/	SYM
faba-66	122	4	finance	finance	NOUN
faba-66	122	5	,	,	PUNCT
faba-66	122	6	accounting	accounting	NOUN
faba-66	122	7	and	and	CCONJ
faba-66	122	8	business	business	NOUN
faba-66	122	9	analysis	analysis	NOUN
faba-66	122	10	3	3	NUM
faba-66	122	11	(	(	PUNCT
faba-66	122	12	1	1	NUM
faba-66	122	13	)	)	PUNCT
faba-66	122	14	2021	2021	NUM
faba-66	122	15	8	8	NUM
faba-66	122	16	figure	figure	NOUN
faba-66	122	17	5	5	NUM
faba-66	122	18	.	.	PUNCT
faba-66	122	19	аverage	аverage	NOUN
faba-66	122	20	tax	tax	NOUN
faba-66	122	21	rates	rate	NOUN
faba-66	122	22	in	in	ADP
faba-66	122	23	bulgaria	bulgaria	PROPN
faba-66	122	24	in	in	ADP
faba-66	122	25	2007	2007	NUM
faba-66	122	26	and	and	CCONJ
faba-66	122	27	from	from	ADP
faba-66	122	28	01.01.2008	01.01.2008	NOUN
faba-66	122	29	moreover	moreover	ADV
faba-66	122	30	,	,	PUNCT
faba-66	122	31	in	in	ADP
faba-66	122	32	relative	relative	ADJ
faba-66	122	33	terms	term	NOUN
faba-66	122	34	,	,	PUNCT
faba-66	122	35	the	the	DET
faba-66	122	36	poorest	poor	ADJ
faba-66	122	37	lose	lose	VERB
faba-66	122	38	the	the	DET
faba-66	122	39	most	most	ADJ
faba-66	122	40	,	,	PUNCT
faba-66	122	41	and	and	CCONJ
faba-66	122	42	the	the	DET
faba-66	122	43	richest	rich	ADJ
faba-66	122	44	gain	gain	VERB
faba-66	122	45	the	the	DET
faba-66	122	46	most	most	ADJ
faba-66	122	47	.	.	PUNCT
faba-66	123	1	the	the	DET
faba-66	123	2	average	average	ADJ
faba-66	123	3	rate	rate	NOUN
faba-66	123	4	of	of	ADP
faba-66	123	5	people	people	NOUN
faba-66	123	6	with	with	ADP
faba-66	123	7	a	a	DET
faba-66	123	8	total	total	ADJ
faba-66	123	9	annual	annual	ADJ
faba-66	123	10	tax	tax	NOUN
faba-66	123	11	base	base	NOUN
faba-66	123	12	of	of	ADP
faba-66	123	13	bgn	bgn	NOUN
faba-66	123	14	4	4	NUM
faba-66	123	15	500	500	NUM
faba-66	123	16	in	in	ADP
faba-66	123	17	2008	2008	NUM
faba-66	123	18	is	be	AUX
faba-66	123	19	exactly	exactly	ADV
faba-66	123	20	equal	equal	ADJ
faba-66	123	21	to	to	ADP
faba-66	123	22	their	their	PRON
faba-66	123	23	average	average	ADJ
faba-66	123	24	tax	tax	NOUN
faba-66	123	25	rate	rate	NOUN
faba-66	123	26	for	for	ADP
faba-66	123	27	2007	2007	NUM
faba-66	123	28	(=	(=	SYM
faba-66	123	29	10	10	NUM
faba-66	123	30	%	%	NOUN
faba-66	123	31	)	)	PUNCT
faba-66	123	32	–	–	PUNCT
faba-66	123	33	see	see	VERB
faba-66	123	34	table	table	NOUN
faba-66	123	35	4	4	NUM
faba-66	123	36	.	.	PUNCT
faba-66	124	1	with	with	ADP
faba-66	124	2	a	a	DET
faba-66	124	3	total	total	ADJ
faba-66	124	4	annual	annual	ADJ
faba-66	124	5	tax	tax	NOUN
faba-66	124	6	base	base	NOUN
faba-66	124	7	below	below	ADP
faba-66	124	8	bgn	bgn	NOUN
faba-66	124	9	4	4	NUM
faba-66	124	10	500	500	NUM
faba-66	124	11	,	,	PUNCT
faba-66	124	12	the	the	DET
faba-66	124	13	difference	difference	NOUN
faba-66	124	14	between	between	ADP
faba-66	124	15	the	the	DET
faba-66	124	16	average	average	ADJ
faba-66	124	17	tax	tax	NOUN
faba-66	124	18	rate	rate	NOUN
faba-66	124	19	in	in	ADP
faba-66	124	20	2008	2008	NUM
faba-66	124	21	and	and	CCONJ
faba-66	124	22	the	the	DET
faba-66	124	23	average	average	ADJ
faba-66	124	24	rate	rate	NOUN
faba-66	124	25	for	for	ADP
faba-66	124	26	2007	2007	NUM
faba-66	124	27	is	be	AUX
faba-66	124	28	a	a	DET
faba-66	124	29	positive	positive	ADJ
faba-66	124	30	value31	value31	NOUN
faba-66	124	31	,	,	PUNCT
faba-66	124	32	which	which	PRON
faba-66	124	33	increases	increase	VERB
faba-66	124	34	with	with	ADP
faba-66	124	35	the	the	DET
faba-66	124	36	decrease	decrease	NOUN
faba-66	124	37	of	of	ADP
faba-66	124	38	the	the	DET
faba-66	124	39	total	total	ADJ
faba-66	124	40	annual	annual	ADJ
faba-66	124	41	tax	tax	NOUN
faba-66	124	42	base	base	NOUN
faba-66	124	43	and	and	CCONJ
faba-66	124	44	reaches	reach	VERB
faba-66	124	45	its	its	PRON
faba-66	124	46	maximum	maximum	NOUN
faba-66	124	47	with	with	ADP
faba-66	124	48	a	a	DET
faba-66	124	49	total	total	ADJ
faba-66	124	50	annual	annual	ADJ
faba-66	124	51	tax	tax	NOUN
faba-66	124	52	base	base	NOUN
faba-66	124	53	≤	≤	NUM
faba-66	124	54	bgn	bgn	NOUN
faba-66	124	55	2	2	NUM
faba-66	124	56	400	400	NUM
faba-66	124	57	(	(	PUNCT
faba-66	124	58	10	10	NUM
faba-66	124	59	percentage	percentage	NOUN
faba-66	124	60	points	point	NOUN
faba-66	124	61	=	=	SYM
faba-66	124	62	10	10	NUM
faba-66	124	63	%	%	NOUN
faba-66	124	64	–	–	PUNCT
faba-66	124	65	0	0	NUM
faba-66	124	66	%	%	NOUN
faba-66	124	67	)	)	PUNCT
faba-66	124	68	–	–	PUNCT
faba-66	124	69	see	see	VERB
faba-66	124	70	the	the	DET
faba-66	124	71	last	last	ADJ
faba-66	124	72	column	column	NOUN
faba-66	124	73	of	of	ADP
faba-66	124	74	table	table	NOUN
faba-66	124	75	4	4	NUM
faba-66	124	76	.	.	PUNCT
faba-66	124	77	accordingly	accordingly	ADV
faba-66	124	78	,	,	PUNCT
faba-66	124	79	for	for	ADP
faba-66	124	80	a	a	DET
faba-66	124	81	total	total	ADJ
faba-66	124	82	annual	annual	ADJ
faba-66	124	83	tax	tax	NOUN
faba-66	124	84	base	base	NOUN
faba-66	124	85	above	above	ADP
faba-66	124	86	bgn	bgn	NOUN
faba-66	124	87	4	4	NUM
faba-66	124	88	500	500	NUM
faba-66	124	89	,	,	PUNCT
faba-66	124	90	the	the	DET
faba-66	124	91	difference	difference	NOUN
faba-66	124	92	between	between	ADP
faba-66	124	93	the	the	DET
faba-66	124	94	average	average	ADJ
faba-66	124	95	rate	rate	NOUN
faba-66	124	96	in	in	ADP
faba-66	124	97	2008	2008	NUM
faba-66	124	98	and	and	CCONJ
faba-66	124	99	the	the	DET
faba-66	124	100	average	average	ADJ
faba-66	124	101	tax	tax	NOUN
faba-66	124	102	rate	rate	NOUN
faba-66	124	103	for	for	ADP
faba-66	124	104	2007	2007	NUM
faba-66	124	105	is	be	AUX
faba-66	124	106	a	a	DET
faba-66	124	107	negative	negative	ADJ
faba-66	124	108	value32	value32	NOUN
faba-66	124	109	,	,	PUNCT
faba-66	124	110	the	the	DET
faba-66	124	111	absolute	absolute	ADJ
faba-66	124	112	value	value	NOUN
faba-66	124	113	of	of	ADP
faba-66	124	114	which	which	PRON
faba-66	124	115	increases	increase	VERB
faba-66	124	116	with	with	ADP
faba-66	124	117	the	the	DET
faba-66	124	118	increase	increase	NOUN
faba-66	124	119	of	of	ADP
faba-66	124	120	the	the	DET
faba-66	124	121	total	total	ADJ
faba-66	124	122	annual	annual	ADJ
faba-66	124	123	tax	tax	NOUN
faba-66	124	124	base	base	NOUN
faba-66	124	125	(	(	PUNCT
faba-66	124	126	see	see	VERB
faba-66	124	127	the	the	DET
faba-66	124	128	last	last	ADJ
faba-66	124	129	column	column	NOUN
faba-66	124	130	of	of	ADP
faba-66	124	131	table	table	NOUN
faba-66	124	132	4	4	NUM
faba-66	124	133	)	)	PUNCT
faba-66	124	134	and	and	CCONJ
faba-66	124	135	tends	tend	VERB
faba-66	124	136	to	to	ADP
faba-66	124	137	14	14	NUM
faba-66	124	138	percentage	percentage	NOUN
faba-66	124	139	points.33	points.33	NOUN
faba-66	124	140	for	for	ADP
faba-66	124	141	a	a	DET
faba-66	124	142	total	total	ADJ
faba-66	124	143	annual	annual	ADJ
faba-66	124	144	tax	tax	NOUN
faba-66	124	145	base	base	NOUN
faba-66	124	146	of	of	ADP
faba-66	124	147	bgn	bgn	NOUN
faba-66	124	148	15	15	NUM
faba-66	124	149	000	000	NUM
faba-66	124	150	,	,	PUNCT
faba-66	124	151	for	for	ADP
faba-66	124	152	instnce	instnce	NOUN
faba-66	124	153	,	,	PUNCT
faba-66	124	154	this	this	DET
faba-66	124	155	difference	difference	NOUN
faba-66	124	156	is	be	AUX
faba-66	124	157	–	–	PUNCT
faba-66	124	158	9,44	9,44	NUM
faba-66	124	159	percentage	percentage	NOUN
faba-66	124	160	points	point	NOUN
faba-66	124	161	.	.	PUNCT
faba-66	125	1	table	table	NOUN
faba-66	125	2	4	4	NUM
faba-66	125	3	.	.	PUNCT
faba-66	126	1	change	change	NOUN
faba-66	126	2	in	in	ADP
faba-66	126	3	average	average	ADJ
faba-66	126	4	tax	tax	NOUN
faba-66	126	5	rates	rate	NOUN
faba-66	126	6	total	total	VERB
faba-66	126	7	annual	annual	ADJ
faba-66	126	8	tax	tax	NOUN
faba-66	126	9	base	base	NOUN
faba-66	126	10	(	(	PUNCT
faba-66	126	11	bgn	bgn	NOUN
faba-66	126	12	)	)	PUNCT
faba-66	126	13	average	average	ADJ
faba-66	126	14	tax	tax	NOUN
faba-66	126	15	rates	rate	NOUN
faba-66	126	16	(	(	PUNCT
faba-66	126	17	%	%	INTJ
faba-66	126	18	)	)	PUNCT
faba-66	126	19	change	change	NOUN
faba-66	126	20	(	(	PUNCT
faba-66	126	21	p.p	p.p	PROPN
faba-66	126	22	.	.	PROPN
faba-66	126	23	)	)	PUNCT
faba-66	127	1	2007	2007	NUM
faba-66	127	2	2008	2008	NUM
faba-66	127	3	(	(	PUNCT
faba-66	127	4	1	1	NUM
faba-66	127	5	)	)	PUNCT
faba-66	127	6	(	(	PUNCT
faba-66	127	7	2	2	NUM
faba-66	127	8	)	)	PUNCT
faba-66	127	9	(	(	PUNCT
faba-66	127	10	3	3	X
faba-66	127	11	)	)	PUNCT
faba-66	127	12	(	(	PUNCT
faba-66	127	13	4	4	NUM
faba-66	127	14	)	)	PUNCT
faba-66	127	15	=	=	SYM
faba-66	127	16	(	(	PUNCT
faba-66	127	17	3	3	NUM
faba-66	127	18	)	)	PUNCT
faba-66	127	19	–	–	PUNCT
faba-66	127	20	(	(	PUNCT
faba-66	127	21	2	2	X
faba-66	127	22	)	)	PUNCT
faba-66	127	23	2	2	NUM
faba-66	127	24	000	000	NUM
faba-66	128	1	0,00	0,00	NOUN
faba-66	128	2	10,00	10,00	NOUN
faba-66	128	3	+10,00	+10,00	ADJ
faba-66	128	4	2	2	NUM
faba-66	128	5	400	400	NUM
faba-66	128	6	0,00	0,00	NOUN
faba-66	128	7	10,00	10,00	PUNCT
faba-66	128	8	+10,00	+10,00	ADJ
faba-66	128	9	3	3	NUM
faba-66	128	10	000	000	NUM
faba-66	128	11	4,00	4,00	NUM
faba-66	128	12	10,00	10,00	NOUN
faba-66	128	13	+6,00	+6,00	NOUN
faba-66	128	14	4	4	NUM
faba-66	128	15	000	000	NUM
faba-66	128	16	8,50	8,50	NUM
faba-66	128	17	10,00	10,00	NUM
faba-66	128	18	+1,50	+1,50	ADP
faba-66	128	19	4	4	NUM
faba-66	128	20	500	500	NUM
faba-66	128	21	10,00	10,00	NUM
faba-66	128	22	10,00	10,00	NOUN
faba-66	128	23	0,00	0,00	NUM
faba-66	128	24	5	5	NUM
faba-66	128	25	000	000	NUM
faba-66	128	26	11,20	11,20	NUM
faba-66	128	27	10,00	10,00	NUM
faba-66	128	28	–	–	PUNCT
faba-66	128	29	1,20	1,20	NUM
faba-66	128	30	7	7	NUM
faba-66	128	31	200	200	NUM
faba-66	128	32	14,50	14,50	NUM
faba-66	128	33	10,00	10,00	NUM
faba-66	128	34	–	–	PUNCT
faba-66	128	35	4,50	4,50	NUM
faba-66	128	36	10	10	NUM
faba-66	128	37	000	000	NUM
faba-66	128	38	17,16	17,16	NUM
faba-66	128	39	10,00	10,00	NUM
faba-66	128	40	–	–	PUNCT
faba-66	128	41	7,16	7,16	NUM
faba-66	128	42	15	15	NUM
faba-66	128	43	000	000	NUM
faba-66	128	44	19,44	19,44	NUM
faba-66	128	45	10,00	10,00	NUM
faba-66	128	46	–	–	PUNCT
faba-66	128	47	9,44	9,44	NUM
faba-66	128	48	source	source	NOUN
faba-66	128	49	:	:	PUNCT
faba-66	128	50	author	author	NOUN
faba-66	128	51	's	's	PART
faba-66	128	52	own	own	ADJ
faba-66	128	53	calculations	calculation	NOUN
faba-66	128	54	.	.	PUNCT
faba-66	129	1	31	31	NUM
faba-66	130	1	the	the	DET
faba-66	130	2	average	average	ADJ
faba-66	130	3	tax	tax	NOUN
faba-66	130	4	rate	rate	NOUN
faba-66	130	5	in	in	ADP
faba-66	130	6	2008	2008	NUM
faba-66	130	7	is	be	AUX
faba-66	130	8	higher	high	ADJ
faba-66	130	9	than	than	ADP
faba-66	130	10	the	the	DET
faba-66	130	11	average	average	ADJ
faba-66	130	12	tax	tax	NOUN
faba-66	130	13	rate	rate	NOUN
faba-66	130	14	in	in	ADP
faba-66	130	15	2007	2007	NUM
faba-66	130	16	.	.	PUNCT
faba-66	131	1	32	32	NUM
faba-66	132	1	the	the	DET
faba-66	132	2	average	average	ADJ
faba-66	132	3	tax	tax	NOUN
faba-66	132	4	rate	rate	NOUN
faba-66	132	5	in	in	ADP
faba-66	132	6	2008	2008	NUM
faba-66	132	7	is	be	AUX
faba-66	132	8	lower	low	ADJ
faba-66	132	9	than	than	ADP
faba-66	132	10	the	the	DET
faba-66	132	11	average	average	ADJ
faba-66	132	12	tax	tax	NOUN
faba-66	132	13	rate	rate	NOUN
faba-66	132	14	in	in	ADP
faba-66	132	15	2007	2007	NUM
faba-66	132	16	.	.	PUNCT
faba-66	133	1	33	33	NUM
faba-66	133	2	at	at	ADP
faba-66	133	3	very	very	ADV
faba-66	133	4	high	high	ADJ
faba-66	133	5	levels	level	NOUN
faba-66	133	6	of	of	ADP
faba-66	133	7	the	the	DET
faba-66	133	8	total	total	ADJ
faba-66	133	9	annual	annual	ADJ
faba-66	133	10	tax	tax	NOUN
faba-66	133	11	base	base	NOUN
faba-66	133	12	,	,	PUNCT
faba-66	133	13	the	the	DET
faba-66	133	14	average	average	ADJ
faba-66	133	15	tax	tax	NOUN
faba-66	133	16	rate	rate	NOUN
faba-66	133	17	approaches	approach	VERB
faba-66	133	18	the	the	DET
faba-66	133	19	maximum	maximum	ADJ
faba-66	133	20	marginal	marginal	ADJ
faba-66	133	21	tax	tax	NOUN
faba-66	133	22	rate	rate	NOUN
faba-66	133	23	(	(	PUNCT
faba-66	133	24	in	in	ADP
faba-66	133	25	this	this	DET
faba-66	133	26	case	case	NOUN
faba-66	133	27	24	24	NUM
faba-66	133	28	%	%	NOUN
faba-66	133	29	for	for	ADP
faba-66	133	30	2007	2007	NUM
faba-66	133	31	)	)	PUNCT
faba-66	133	32	.	.	PUNCT
faba-66	134	1	brussarski	brussarski	VERB
faba-66	134	2	rumen	ruman	NOUN
faba-66	134	3	/	/	SYM
faba-66	134	4	finance	finance	NOUN
faba-66	134	5	,	,	PUNCT
faba-66	134	6	accounting	accounting	NOUN
faba-66	134	7	and	and	CCONJ
faba-66	134	8	business	business	NOUN
faba-66	134	9	analysis	analysis	NOUN
faba-66	134	10	3	3	NUM
faba-66	134	11	(	(	PUNCT
faba-66	134	12	1	1	NUM
faba-66	134	13	)	)	PUNCT
faba-66	134	14	2021	2021	NUM
faba-66	134	15	9	9	NUM
faba-66	134	16	in	in	ADP
faba-66	134	17	brief	brief	ADJ
faba-66	134	18	,	,	PUNCT
faba-66	134	19	replacing	replace	VERB
faba-66	134	20	the	the	DET
faba-66	134	21	progressive	progressive	ADJ
faba-66	134	22	personal	personal	ADJ
faba-66	134	23	income	income	NOUN
faba-66	134	24	tax	tax	NOUN
faba-66	134	25	with	with	ADP
faba-66	134	26	a	a	DET
faba-66	134	27	proportional	proportional	ADJ
faba-66	134	28	one	one	NOUN
faba-66	134	29	makes	make	VERB
faba-66	134	30	the	the	DET
faba-66	134	31	poor	poor	ADJ
faba-66	134	32	even	even	ADV
faba-66	134	33	poorer	poor	ADJ
faba-66	134	34	and	and	CCONJ
faba-66	134	35	the	the	DET
faba-66	134	36	rich	rich	ADJ
faba-66	134	37	even	even	ADV
faba-66	134	38	richer	rich	ADJ
faba-66	134	39	!	!	PUNCT
faba-66	134	40	?	?	PUNCT
faba-66	135	1	3	3	X
faba-66	135	2	.	.	X
faba-66	135	3	renaissance	renaissance	NOUN
faba-66	135	4	of	of	ADP
faba-66	135	5	the	the	DET
faba-66	135	6	tax	tax	NOUN
faba-66	135	7	-	-	PUNCT
faba-66	135	8	free	free	ADJ
faba-66	135	9	threshold	threshold	NOUN
faba-66	135	10	in	in	ADP
faba-66	135	11	our	our	PRON
faba-66	135	12	country	country	NOUN
faba-66	135	13	in	in	ADP
faba-66	135	14	december	december	PROPN
faba-66	135	15	2020	2020	NUM
faba-66	135	16	,	,	PUNCT
faba-66	135	17	under	under	ADP
faba-66	135	18	the	the	DET
faba-66	135	19	conditions	condition	NOUN
faba-66	135	20	of	of	ADP
faba-66	135	21	the	the	DET
faba-66	135	22	covid-19	covid-19	PROPN
faba-66	135	23	pandemic	pandemic	NOUN
faba-66	135	24	,	,	PUNCT
faba-66	135	25	the	the	DET
faba-66	135	26	bulgarian	bulgarian	ADJ
faba-66	135	27	state	state	NOUN
faba-66	135	28	worked	work	VERB
faba-66	135	29	up	up	ADP
faba-66	135	30	courage	courage	NOUN
faba-66	135	31	and	and	CCONJ
faba-66	135	32	after	after	ADP
faba-66	135	33	13	13	NUM
faba-66	135	34	years	year	NOUN
faba-66	135	35	encroached	encroach	VERB
faba-66	135	36	on	on	ADP
faba-66	135	37	the	the	DET
faba-66	135	38	proportional	proportional	ADJ
faba-66	135	39	flat	flat	ADJ
faba-66	135	40	personal	personal	ADJ
faba-66	135	41	income	income	NOUN
faba-66	135	42	tax	tax	NOUN
faba-66	135	43	.	.	PUNCT
faba-66	136	1	the	the	DET
faba-66	136	2	tax	tax	NOUN
faba-66	136	3	relief	relief	NOUN
faba-66	136	4	for	for	ADP
faba-66	136	5	children	child	NOUN
faba-66	136	6	under	under	ADP
faba-66	136	7	the	the	DET
faba-66	136	8	law	law	NOUN
faba-66	136	9	for	for	ADP
faba-66	136	10	the	the	DET
faba-66	136	11	taxes	taxis	NOUN
faba-66	136	12	on	on	ADP
faba-66	136	13	incomes	income	NOUN
faba-66	136	14	of	of	ADP
faba-66	136	15	natural	natural	ADJ
faba-66	136	16	persons	person	NOUN
faba-66	136	17	has	have	AUX
faba-66	136	18	been	be	AUX
faba-66	136	19	drastically	drastically	ADV
faba-66	136	20	increased	increase	VERB
faba-66	136	21	and	and	CCONJ
faba-66	136	22	is	be	AUX
faba-66	136	23	becoming	become	VERB
faba-66	136	24	an	an	DET
faba-66	136	25	effective	effective	ADJ
faba-66	136	26	tax	tax	NOUN
faba-66	136	27	-	-	PUNCT
faba-66	136	28	free	free	ADJ
faba-66	136	29	threshold	threshold	NOUN
faba-66	136	30	for	for	ADP
faba-66	136	31	all	all	DET
faba-66	136	32	families	family	NOUN
faba-66	136	33	with	with	ADP
faba-66	136	34	minor	minor	ADJ
faba-66	136	35	children.34	children.34	NOUN
faba-66	136	36	in	in	ADP
faba-66	136	37	202135	202135	NUM
faba-66	136	38	,	,	PUNCT
faba-66	136	39	individuals	individual	NOUN
faba-66	136	40	in	in	ADP
faba-66	136	41	bulgaria	bulgaria	PROPN
faba-66	136	42	will	will	AUX
faba-66	136	43	deduct	deduct	VERB
faba-66	136	44	from	from	ADP
faba-66	136	45	their	their	PRON
faba-66	136	46	total	total	ADJ
faba-66	136	47	annual	annual	ADJ
faba-66	136	48	tax	tax	NOUN
faba-66	136	49	base	base	NOUN
faba-66	136	50	as	as	SCONJ
faba-66	136	51	follows	follow	VERB
faba-66	136	52	:	:	PUNCT
faba-66	136	53			PRON
faba-66	136	54	bgn	bgn	VERB
faba-66	136	55	4	4	NUM
faba-66	136	56	500	500	NUM
faba-66	136	57	for	for	ADP
faba-66	136	58	one	one	NUM
faba-66	136	59	minor	minor	ADJ
faba-66	136	60	child	child	NOUN
faba-66	136	61	;	;	PUNCT
faba-66	136	62			PRON
faba-66	136	63	bgn	bgn	NOUN
faba-66	136	64	9	9	NUM
faba-66	136	65	000	000	NUM
faba-66	136	66	for	for	ADP
faba-66	136	67	two	two	NUM
faba-66	136	68	minor	minor	ADJ
faba-66	136	69	children	child	NOUN
faba-66	136	70	;	;	PUNCT
faba-66	136	71			NOUN
faba-66	136	72	bgn	bgn	NOUN
faba-66	136	73	13	13	NUM
faba-66	136	74	500	500	NUM
faba-66	136	75	for	for	ADP
faba-66	136	76	three	three	NUM
faba-66	136	77	or	or	CCONJ
faba-66	136	78	more	more	ADJ
faba-66	136	79	minor	minor	ADJ
faba-66	136	80	children.36	children.36	VERB
faba-66	136	81	the	the	DET
faba-66	136	82	tax	tax	NOUN
faba-66	136	83	relief	relief	NOUN
faba-66	136	84	is	be	AUX
faba-66	136	85	used	use	VERB
faba-66	136	86	by	by	ADP
faba-66	136	87	one	one	NUM
faba-66	136	88	of	of	ADP
faba-66	136	89	the	the	DET
faba-66	136	90	parents	parent	NOUN
faba-66	136	91	up	up	ADP
faba-66	136	92	to	to	ADP
faba-66	136	93	the	the	DET
faba-66	136	94	amount	amount	NOUN
faba-66	136	95	of	of	ADP
faba-66	136	96	his	his	PRON
faba-66	136	97	total	total	ADJ
faba-66	136	98	annual	annual	ADJ
faba-66	136	99	tax	tax	NOUN
faba-66	136	100	base	base	NOUN
faba-66	136	101	.	.	PUNCT
faba-66	137	1	when	when	SCONJ
faba-66	137	2	the	the	DET
faba-66	137	3	amount	amount	NOUN
faba-66	137	4	of	of	ADP
faba-66	137	5	the	the	DET
faba-66	137	6	relief	relief	NOUN
faba-66	137	7	is	be	AUX
faba-66	137	8	higher	high	ADJ
faba-66	137	9	than	than	ADP
faba-66	137	10	the	the	DET
faba-66	137	11	total	total	ADJ
faba-66	137	12	annual	annual	ADJ
faba-66	137	13	tax	tax	NOUN
faba-66	137	14	base	base	NOUN
faba-66	137	15	of	of	ADP
faba-66	137	16	this	this	DET
faba-66	137	17	parent	parent	NOUN
faba-66	137	18	,	,	PUNCT
faba-66	137	19	the	the	DET
faba-66	137	20	difference	difference	NOUN
faba-66	137	21	can	can	AUX
faba-66	137	22	be	be	AUX
faba-66	137	23	used	use	VERB
faba-66	137	24	by	by	ADP
faba-66	137	25	the	the	DET
faba-66	137	26	other	other	ADJ
faba-66	137	27	parent.37	parent.37	NOUN
faba-66	137	28	table	table	NOUN
faba-66	137	29	5	5	NUM
faba-66	137	30	presents	present	VERB
faba-66	137	31	the	the	DET
faba-66	137	32	main	main	ADJ
faba-66	137	33	results	result	NOUN
faba-66	137	34	of	of	ADP
faba-66	137	35	taxation	taxation	NOUN
faba-66	137	36	at	at	ADP
faba-66	137	37	12	12	NUM
faba-66	137	38	selected	select	VERB
faba-66	137	39	levels	level	NOUN
faba-66	137	40	of	of	ADP
faba-66	137	41	the	the	DET
faba-66	137	42	sum	sum	NOUN
faba-66	137	43	of	of	ADP
faba-66	137	44	the	the	DET
faba-66	137	45	total	total	ADJ
faba-66	137	46	annual	annual	ADJ
faba-66	137	47	tax	tax	NOUN
faba-66	137	48	bases	basis	NOUN
faba-66	137	49	of	of	ADP
faba-66	137	50	parents	parent	NOUN
faba-66	137	51	for	for	ADP
faba-66	137	52	different	different	ADJ
faba-66	137	53	numbers	number	NOUN
faba-66	137	54	of	of	ADP
faba-66	137	55	minors	minor	NOUN
faba-66	137	56	.	.	PUNCT
faba-66	138	1	table	table	NOUN
faba-66	138	2	5	5	NUM
faba-66	138	3	.	.	PUNCT
faba-66	139	1	taxation	taxation	NOUN
faba-66	139	2	at	at	ADP
faba-66	139	3	12	12	NUM
faba-66	139	4	selected	select	VERB
faba-66	139	5	levels	level	NOUN
faba-66	139	6	of	of	ADP
faba-66	139	7	the	the	DET
faba-66	139	8	sum	sum	NOUN
faba-66	139	9	of	of	ADP
faba-66	139	10	the	the	DET
faba-66	139	11	total	total	ADJ
faba-66	139	12	annual	annual	ADJ
faba-66	139	13	tax	tax	NOUN
faba-66	139	14	bases	basis	NOUN
faba-66	139	15	of	of	ADP
faba-66	139	16	parents	parent	NOUN
faba-66	139	17	with	with	ADP
faba-66	139	18	different	different	ADJ
faba-66	139	19	number	number	NOUN
faba-66	139	20	of	of	ADP
faba-66	139	21	minor	minor	ADJ
faba-66	139	22	children	child	NOUN
faba-66	139	23	in	in	ADP
faba-66	139	24	2021	2021	NUM
faba-66	139	25	sum	sum	NOUN
faba-66	139	26	of	of	ADP
faba-66	139	27	the	the	DET
faba-66	139	28	total	total	ADJ
faba-66	139	29	annual	annual	ADJ
faba-66	139	30	tax	tax	NOUN
faba-66	139	31	bases	basis	NOUN
faba-66	139	32	of	of	ADP
faba-66	139	33	parents	parent	NOUN
faba-66	139	34	(	(	PUNCT
faba-66	139	35	bgn	bgn	NOUN
faba-66	139	36	)	)	PUNCT
faba-66	139	37	sum	sum	NOUN
faba-66	139	38	of	of	ADP
faba-66	139	39	the	the	DET
faba-66	139	40	total	total	ADJ
faba-66	139	41	annual	annual	ADJ
faba-66	139	42	tax	tax	NOUN
faba-66	139	43	bases	basis	NOUN
faba-66	139	44	of	of	ADP
faba-66	139	45	parents	parent	NOUN
faba-66	139	46	,	,	PUNCT
faba-66	139	47	reduced	reduce	VERB
faba-66	139	48	by	by	ADP
faba-66	139	49	the	the	DET
faba-66	139	50	tax	tax	NOUN
faba-66	139	51	relief	relief	NOUN
faba-66	139	52	for	for	ADP
faba-66	139	53	children38	children38	NOUN
faba-66	139	54	(	(	PUNCT
faba-66	139	55	bgn	bgn	NOUN
faba-66	139	56	)	)	PUNCT
faba-66	139	57	total	total	ADJ
faba-66	139	58	tax	tax	NOUN
faba-66	139	59	of	of	ADP
faba-66	139	60	parents	parent	NOUN
faba-66	139	61	under	under	ADP
faba-66	139	62	the	the	DET
faba-66	139	63	personal	personal	ADJ
faba-66	139	64	income	income	NOUN
faba-66	139	65	tax	tax	PROPN
faba-66	139	66	act	act	PROPN
faba-66	139	67	(	(	PUNCT
faba-66	139	68	bgn	bgn	NOUN
faba-66	139	69	)	)	PUNCT
faba-66	139	70	average	average	ADJ
faba-66	139	71	tax	tax	NOUN
faba-66	139	72	rate	rate	NOUN
faba-66	139	73	(	(	PUNCT
faba-66	139	74	%	%	INTJ
faba-66	139	75	)	)	PUNCT
faba-66	139	76	with	with	ADP
faba-66	139	77	1	1	NUM
faba-66	139	78	child	child	NOUN
faba-66	139	79	with	with	ADP
faba-66	139	80	2	2	NUM
faba-66	139	81	children	child	NOUN
faba-66	139	82	with	with	ADP
faba-66	139	83	3	3	NUM
faba-66	139	84	or	or	CCONJ
faba-66	139	85	more	more	ADJ
faba-66	139	86	children	child	NOUN
faba-66	139	87	with	with	ADP
faba-66	139	88	1	1	NUM
faba-66	139	89	child	child	NOUN
faba-66	139	90	with	with	ADP
faba-66	139	91	2	2	NUM
faba-66	139	92	children	child	NOUN
faba-66	139	93	with	with	ADP
faba-66	139	94	3	3	NUM
faba-66	139	95	or	or	CCONJ
faba-66	139	96	more	more	ADJ
faba-66	139	97	children	child	NOUN
faba-66	139	98	with	with	ADP
faba-66	139	99	1	1	NUM
faba-66	139	100	child	child	NOUN
faba-66	139	101	with	with	ADP
faba-66	139	102	2	2	NUM
faba-66	139	103	children	child	NOUN
faba-66	139	104	with	with	ADP
faba-66	139	105	3	3	NUM
faba-66	139	106	or	or	CCONJ
faba-66	139	107	more	more	ADJ
faba-66	139	108	children	child	NOUN
faba-66	139	109	(	(	PUNCT
faba-66	139	110	1	1	NUM
faba-66	139	111	)	)	PUNCT
faba-66	139	112	(	(	PUNCT
faba-66	139	113	2	2	X
faba-66	139	114	)	)	PUNCT
faba-66	139	115	=	=	NOUN
faba-66	139	116	(	(	PUNCT
faba-66	139	117	1	1	NUM
faba-66	139	118	)	)	PUNCT
faba-66	139	119	–	–	PUNCT
faba-66	139	120	4	4	NUM
faba-66	139	121	500	500	NUM
faba-66	139	122	lv	lv	PROPN
faba-66	139	123	.	.	PUNCT
faba-66	140	1	(	(	PUNCT
faba-66	140	2	3	3	X
faba-66	140	3	)	)	PUNCT
faba-66	140	4	=	=	SYM
faba-66	140	5	(	(	PUNCT
faba-66	140	6	1	1	NUM
faba-66	140	7	)	)	PUNCT
faba-66	140	8	–	–	PUNCT
faba-66	140	9	9	9	NUM
faba-66	140	10	000	000	NUM
faba-66	140	11	lv	lv	PROPN
faba-66	140	12	.	.	PUNCT
faba-66	140	13	(	(	PUNCT
faba-66	140	14	4	4	NUM
faba-66	140	15	)	)	PUNCT
faba-66	140	16	=	=	SYM
faba-66	140	17	(	(	PUNCT
faba-66	140	18	1	1	NUM
faba-66	140	19	)	)	PUNCT
faba-66	140	20	–	–	PUNCT
faba-66	140	21	13	13	NUM
faba-66	140	22	500	500	NUM
faba-66	140	23	lv	lv	PROPN
faba-66	140	24	.	.	PUNCT
faba-66	141	1	(	(	PUNCT
faba-66	141	2	5	5	NUM
faba-66	141	3	)	)	PUNCT
faba-66	141	4	=	=	NOUN
faba-66	141	5	(	(	PUNCT
faba-66	141	6	2	2	NUM
faba-66	141	7	)	)	PUNCT
faba-66	141	8	*	*	PUNCT
faba-66	141	9	10	10	NUM
faba-66	141	10	%	%	NOUN
faba-66	141	11	(	(	PUNCT
faba-66	141	12	6	6	NUM
faba-66	141	13	)	)	PUNCT
faba-66	141	14	=	=	SYM
faba-66	141	15	(	(	PUNCT
faba-66	141	16	3	3	X
faba-66	141	17	)	)	PUNCT
faba-66	141	18	*	*	PUNCT
faba-66	141	19	10	10	NUM
faba-66	141	20	%	%	NOUN
faba-66	141	21	(	(	PUNCT
faba-66	141	22	7	7	NUM
faba-66	141	23	)	)	PUNCT
faba-66	141	24	=	=	NOUN
faba-66	141	25	(	(	PUNCT
faba-66	141	26	4	4	NUM
faba-66	141	27	)	)	PUNCT
faba-66	141	28	*	*	PUNCT
faba-66	141	29	10	10	NUM
faba-66	141	30	%	%	NOUN
faba-66	141	31	(	(	PUNCT
faba-66	141	32	8)	8)	NUM
faba-66	141	33	=	=	SYM
faba-66	141	34	(	(	PUNCT
faba-66	141	35	5	5	NUM
faba-66	141	36	)	)	PUNCT
faba-66	141	37	/	/	SYM
faba-66	141	38	(	(	PUNCT
faba-66	141	39	1	1	NUM
faba-66	141	40	)	)	PUNCT
faba-66	141	41	(	(	PUNCT
faba-66	141	42	9	9	NUM
faba-66	141	43	)	)	PUNCT
faba-66	141	44	=	=	NOUN
faba-66	141	45	(	(	PUNCT
faba-66	141	46	6	6	NUM
faba-66	141	47	)	)	PUNCT
faba-66	141	48	/	/	SYM
faba-66	141	49	(	(	PUNCT
faba-66	141	50	1	1	NUM
faba-66	141	51	)	)	PUNCT
faba-66	141	52	(	(	PUNCT
faba-66	141	53	10	10	NUM
faba-66	141	54	)	)	PUNCT
faba-66	141	55	=	=	NOUN
faba-66	141	56	(	(	PUNCT
faba-66	141	57	7	7	NUM
faba-66	141	58	)	)	PUNCT
faba-66	141	59	/	/	SYM
faba-66	141	60	(	(	PUNCT
faba-66	141	61	1	1	NUM
faba-66	141	62	)	)	PUNCT
faba-66	141	63	3	3	NUM
faba-66	141	64	000	000	NUM
faba-66	141	65	0	0	NUM
faba-66	141	66	0	0	NUM
faba-66	141	67	0	0	NUM
faba-66	141	68	0	0	NUM
faba-66	141	69	0	0	NUM
faba-66	141	70	0	0	NUM
faba-66	142	1	0,00	0,00	NOUN
faba-66	142	2	0,00	0,00	X
faba-66	142	3	0,00	0,00	X
faba-66	142	4	4	4	NUM
faba-66	142	5	500	500	NUM
faba-66	142	6	0	0	NUM
faba-66	142	7	0	0	NUM
faba-66	142	8	0	0	NUM
faba-66	142	9	0	0	NUM
faba-66	142	10	0	0	NUM
faba-66	142	11	0	0	NUM
faba-66	143	1	0,00	0,00	NOUN
faba-66	143	2	0,00	0,00	X
faba-66	143	3	0,00	0,00	PROPN
faba-66	143	4	9	9	NUM
faba-66	143	5	000	000	NUM
faba-66	143	6	4	4	NUM
faba-66	143	7	500	500	NUM
faba-66	143	8	0	0	NUM
faba-66	143	9	0	0	NUM
faba-66	143	10	450	450	NUM
faba-66	143	11	0	0	NUM
faba-66	143	12	0	0	NUM
faba-66	144	1	5,00	5,00	ADJ
faba-66	144	2	0,00	0,00	X
faba-66	144	3	0,00	0,00	X
faba-66	144	4	13	13	NUM
faba-66	144	5	500	500	NUM
faba-66	144	6	9	9	NUM
faba-66	144	7	000	000	NUM
faba-66	144	8	4	4	NUM
faba-66	144	9	500	500	NUM
faba-66	144	10	0	0	NUM
faba-66	144	11	900	900	NUM
faba-66	144	12	450	450	NUM
faba-66	144	13	0	0	NUM
faba-66	144	14	6,67	6,67	NUM
faba-66	144	15	3,33	3,33	PROPN
faba-66	144	16	0,00	0,00	NUM
faba-66	144	17	20	20	NUM
faba-66	144	18	000	000	NUM
faba-66	144	19	15	15	NUM
faba-66	144	20	500	500	NUM
faba-66	144	21	11	11	NUM
faba-66	144	22	000	000	NUM
faba-66	144	23	6	6	NUM
faba-66	144	24	500	500	NUM
faba-66	144	25	1	1	NUM
faba-66	144	26	550	550	NUM
faba-66	144	27	1	1	NUM
faba-66	144	28	100	100	NUM
faba-66	144	29	650	650	NUM
faba-66	144	30	7,75	7,75	NOUN
faba-66	144	31	5,50	5,50	NUM
faba-66	144	32	3,25	3,25	NUM
faba-66	144	33	30	30	NUM
faba-66	144	34	000	000	NUM
faba-66	144	35	25	25	NUM
faba-66	144	36	500	500	NUM
faba-66	144	37	21	21	NUM
faba-66	144	38	000	000	NUM
faba-66	144	39	16	16	NUM
faba-66	144	40	500	500	NUM
faba-66	144	41	2	2	NUM
faba-66	144	42	550	550	NUM
faba-66	144	43	2	2	NUM
faba-66	144	44	100	100	NUM
faba-66	144	45	1	1	NUM
faba-66	144	46	650	650	NUM
faba-66	144	47	8,50	8,50	NUM
faba-66	144	48	7,00	7,00	NUM
faba-66	145	1	5,50	5,50	NUM
faba-66	145	2	50	50	NUM
faba-66	145	3	000	000	NUM
faba-66	145	4	45	45	NUM
faba-66	145	5	500	500	NUM
faba-66	145	6	41	41	NUM
faba-66	145	7	000	000	NUM
faba-66	145	8	36	36	NUM
faba-66	145	9	500	500	NUM
faba-66	145	10	4	4	NUM
faba-66	145	11	550	550	NUM
faba-66	145	12	4	4	NUM
faba-66	145	13	100	100	NUM
faba-66	145	14	3	3	NUM
faba-66	145	15	650	650	NUM
faba-66	145	16	9,10	9,10	NUM
faba-66	145	17	8,20	8,20	NUM
faba-66	145	18	7,30	7,30	NOUN
faba-66	145	19	100	100	NUM
faba-66	145	20	000	000	NUM
faba-66	145	21	95	95	NUM
faba-66	145	22	500	500	NUM
faba-66	145	23	91	91	NUM
faba-66	145	24	000	000	NUM
faba-66	145	25	86	86	NUM
faba-66	145	26	500	500	NUM
faba-66	145	27	9	9	NUM
faba-66	145	28	550	550	NUM
faba-66	145	29	9	9	NUM
faba-66	145	30	100	100	NUM
faba-66	145	31	8	8	NUM
faba-66	145	32	650	650	NUM
faba-66	145	33	9,55	9,55	NUM
faba-66	145	34	9,10	9,10	NUM
faba-66	145	35	8,65	8,65	NUM
faba-66	145	36	150	150	NUM
faba-66	145	37	000	000	NUM
faba-66	145	38	145	145	NUM
faba-66	145	39	500	500	NUM
faba-66	145	40	141	141	NUM
faba-66	145	41	000	000	NUM
faba-66	145	42	136	136	NUM
faba-66	145	43	500	500	NUM
faba-66	145	44	14	14	NUM
faba-66	145	45	550	550	NUM
faba-66	145	46	14	14	NUM
faba-66	145	47	100	100	NUM
faba-66	145	48	13	13	NUM
faba-66	145	49	650	650	NUM
faba-66	145	50	9,70	9,70	NUM
faba-66	145	51	9,40	9,40	NUM
faba-66	145	52	9,10	9,10	NUM
faba-66	145	53	240	240	NUM
faba-66	145	54	000	000	NUM
faba-66	145	55	235	235	NUM
faba-66	145	56	500	500	NUM
faba-66	145	57	231	231	NUM
faba-66	145	58	000	000	NUM
faba-66	145	59	226	226	NUM
faba-66	145	60	500	500	NUM
faba-66	145	61	23	23	NUM
faba-66	145	62	550	550	NUM
faba-66	145	63	23	23	NUM
faba-66	145	64	100	100	NUM
faba-66	145	65	22	22	NUM
faba-66	145	66	650	650	NUM
faba-66	145	67	9,81	9,81	NUM
faba-66	145	68	9,63	9,63	NUM
faba-66	145	69	9,44	9,44	NUM
faba-66	145	70	350	350	NUM
faba-66	145	71	000	000	NUM
faba-66	145	72	345	345	NUM
faba-66	145	73	500	500	NUM
faba-66	145	74	341	341	NUM
faba-66	145	75	000	000	NUM
faba-66	145	76	336	336	NUM
faba-66	145	77	500	500	NUM
faba-66	145	78	34	34	NUM
faba-66	145	79	550	550	NUM
faba-66	145	80	34	34	NUM
faba-66	145	81	100	100	NUM
faba-66	145	82	33	33	NUM
faba-66	145	83	650	650	NUM
faba-66	145	84	9,87	9,87	NUM
faba-66	145	85	9,74	9,74	NUM
faba-66	146	1	9,61	9,61	NUM
faba-66	146	2	500	500	NUM
faba-66	146	3	000	000	NUM
faba-66	146	4	495	495	NUM
faba-66	146	5	500	500	NUM
faba-66	146	6	491	491	NUM
faba-66	146	7	000	000	NUM
faba-66	146	8	486	486	NUM
faba-66	146	9	500	500	NUM
faba-66	146	10	49	49	NUM
faba-66	146	11	550	550	NUM
faba-66	146	12	49	49	NUM
faba-66	146	13	100	100	NUM
faba-66	146	14	48	48	NUM
faba-66	146	15	650	650	NUM
faba-66	146	16	9,91	9,91	NUM
faba-66	146	17	9,82	9,82	PROPN
faba-66	146	18	9,73	9,73	NUM
faba-66	146	19	source	source	NOUN
faba-66	146	20	:	:	PUNCT
faba-66	146	21	author	author	NOUN
faba-66	146	22	's	's	PART
faba-66	146	23	own	own	ADJ
faba-66	146	24	calculations	calculation	NOUN
faba-66	146	25	.	.	PUNCT
faba-66	147	1	in	in	ADP
faba-66	147	2	2021	2021	NUM
faba-66	147	3	,	,	PUNCT
faba-66	147	4	families	family	NOUN
faba-66	147	5	with	with	ADP
faba-66	147	6	a	a	DET
faba-66	147	7	total	total	ADJ
faba-66	147	8	annual	annual	ADJ
faba-66	147	9	tax	tax	NOUN
faba-66	147	10	base	base	NOUN
faba-66	147	11	of	of	ADP
faba-66	147	12	up	up	ADP
faba-66	147	13	to	to	PART
faba-66	147	14	bgn	bgn	VERB
faba-66	147	15	4	4	NUM
faba-66	147	16	500	500	NUM
faba-66	147	17	will	will	AUX
faba-66	147	18	not	not	PART
faba-66	147	19	pay	pay	VERB
faba-66	147	20	any	any	DET
faba-66	147	21	tax	tax	NOUN
faba-66	147	22	(	(	PUNCT
faba-66	147	23	regardless	regardless	ADV
faba-66	147	24	of	of	ADP
faba-66	147	25	the	the	DET
faba-66	147	26	number	number	NOUN
faba-66	147	27	of	of	ADP
faba-66	147	28	children	child	NOUN
faba-66	147	29	)	)	PUNCT
faba-66	147	30	–	–	PUNCT
faba-66	147	31	see	see	VERB
faba-66	147	32	table	table	NOUN
faba-66	147	33	5	5	NUM
faba-66	147	34	.	.	PUNCT
faba-66	147	35	for	for	ADP
faba-66	147	36	2020	2020	NUM
faba-66	147	37	,	,	PUNCT
faba-66	147	38	families	family	NOUN
faba-66	147	39	with	with	ADP
faba-66	147	40	a	a	DET
faba-66	147	41	total	total	ADJ
faba-66	147	42	annual	annual	ADJ
faba-66	147	43	tax	tax	NOUN
faba-66	147	44	base	base	NOUN
faba-66	147	45	of	of	ADP
faba-66	147	46	bgn	bgn	NOUN
faba-66	147	47	4	4	NUM
faba-66	147	48	500	500	NUM
faba-66	147	49	pay	pay	NOUN
faba-66	147	50	:	:	PUNCT
faba-66	147	51			PRON
faba-66	147	52	bgn	bgn	NOUN
faba-66	147	53	430	430	NUM
faba-66	147	54	for	for	ADP
faba-66	147	55	one	one	NUM
faba-66	147	56	child	child	NOUN
faba-66	147	57	(=	(=	X
faba-66	147	58	/4	/4	PROPN
faba-66	147	59	500	500	NUM
faba-66	147	60	–	–	PUNCT
faba-66	147	61	200/	200/	NUM
faba-66	147	62	*	*	SYM
faba-66	147	63	10	10	NUM
faba-66	147	64	%	%	NOUN
faba-66	147	65	)	)	PUNCT
faba-66	147	66	;	;	PUNCT
faba-66	147	67			PRON
faba-66	147	68	bgn	bgn	NOUN
faba-66	147	69	410	410	NUM
faba-66	147	70	for	for	ADP
faba-66	147	71	two	two	NUM
faba-66	147	72	children	child	NOUN
faba-66	147	73	(=	(=	ADP
faba-66	147	74	/4	/4	PROPN
faba-66	147	75	500	500	NUM
faba-66	147	76	–	–	PUNCT
faba-66	147	77	400/	400/	NOUN
faba-66	147	78	*	*	SYM
faba-66	147	79	10	10	NUM
faba-66	147	80	%	%	NOUN
faba-66	147	81	)	)	PUNCT
faba-66	147	82	;	;	PUNCT
faba-66	147	83			PRON
faba-66	147	84	bgn	bgn	NOUN
faba-66	147	85	390	390	NUM
faba-66	147	86	for	for	ADP
faba-66	147	87	three	three	NUM
faba-66	147	88	or	or	CCONJ
faba-66	147	89	more	more	ADJ
faba-66	147	90	children	child	NOUN
faba-66	147	91	(=	(=	ADV
faba-66	147	92	/4	/4	PROPN
faba-66	147	93	500	500	NUM
faba-66	147	94	–	–	PUNCT
faba-66	147	95	600/	600/	NUM
faba-66	147	96	*	*	SYM
faba-66	147	97	10	10	NUM
faba-66	147	98	%	%	NOUN
faba-66	147	99	)	)	PUNCT
faba-66	147	100	.	.	PUNCT
faba-66	148	1	provide	provide	VERB
faba-66	148	2	both	both	DET
faba-66	148	3	parents	parent	NOUN
faba-66	148	4	receive	receive	VERB
faba-66	148	5	a	a	DET
faba-66	148	6	minimum	minimum	ADJ
faba-66	148	7	wage	wage	NOUN
faba-66	148	8	,	,	PUNCT
faba-66	148	9	for	for	ADP
faba-66	148	10	instance	instance	NOUN
faba-66	148	11	,	,	PUNCT
faba-66	148	12	the	the	DET
faba-66	148	13	sum	sum	NOUN
faba-66	148	14	of	of	ADP
faba-66	148	15	the	the	DET
faba-66	148	16	total	total	ADJ
faba-66	148	17	annual	annual	ADJ
faba-66	148	18	tax	tax	NOUN
faba-66	148	19	bases	basis	NOUN
faba-66	148	20	34	34	NUM
faba-66	148	21	see	see	VERB
faba-66	148	22	:	:	PUNCT
faba-66	148	23	§	§	PROPN
faba-66	148	24	9	9	NUM
faba-66	148	25	of	of	ADP
faba-66	148	26	the	the	DET
faba-66	148	27	transitional	transitional	ADJ
faba-66	148	28	and	and	CCONJ
faba-66	148	29	final	final	ADJ
faba-66	148	30	provisions	provision	NOUN
faba-66	148	31	of	of	ADP
faba-66	148	32	the	the	DET
faba-66	148	33	law	law	NOUN
faba-66	148	34	for	for	ADP
faba-66	148	35	the	the	DET
faba-66	148	36	state	state	NOUN
faba-66	148	37	budget	budget	NOUN
faba-66	148	38	of	of	ADP
faba-66	148	39	the	the	DET
faba-66	148	40	republic	republic	NOUN
faba-66	148	41	of	of	ADP
faba-66	148	42	bulgaria	bulgaria	PROPN
faba-66	148	43	for	for	ADP
faba-66	148	44	2021	2021	NUM
faba-66	148	45	(	(	PUNCT
faba-66	148	46	promulgated	promulgate	VERB
faba-66	148	47	,	,	PUNCT
faba-66	148	48	sg	sg	PROPN
faba-66	148	49	,	,	PUNCT
faba-66	148	50	no	no	INTJ
faba-66	148	51	.	.	NOUN
faba-66	148	52	104	104	NUM
faba-66	148	53	of	of	ADP
faba-66	148	54	08.12.2020	08.12.2020	NOUN
faba-66	148	55	)	)	PUNCT
faba-66	148	56	.	.	PUNCT
faba-66	149	1	35	35	NUM
faba-66	149	2	the	the	DET
faba-66	149	3	increase	increase	NOUN
faba-66	149	4	in	in	ADP
faba-66	149	5	tax	tax	NOUN
faba-66	149	6	relief	relief	NOUN
faba-66	149	7	for	for	ADP
faba-66	149	8	children	child	NOUN
faba-66	149	9	is	be	AUX
faba-66	149	10	valid	valid	ADJ
faba-66	149	11	only	only	ADV
faba-66	149	12	for	for	ADP
faba-66	149	13	2021	2021	NUM
faba-66	149	14	.	.	PUNCT
faba-66	150	1	36	36	NUM
faba-66	150	2	for	for	ADP
faba-66	150	3	2020	2020	NUM
faba-66	151	1	,	,	PUNCT
faba-66	151	2	these	these	DET
faba-66	151	3	reliefs	relief	NOUN
faba-66	151	4	are	be	AUX
faba-66	151	5	bgn	bgn	NOUN
faba-66	151	6	200	200	NUM
faba-66	151	7	,	,	PUNCT
faba-66	151	8	bgn	bgn	NOUN
faba-66	151	9	400	400	NUM
faba-66	151	10	and	and	CCONJ
faba-66	151	11	bgn	bgn	NOUN
faba-66	151	12	600	600	NUM
faba-66	151	13	,	,	PUNCT
faba-66	151	14	respectively	respectively	ADV
faba-66	151	15	!	!	PUNCT
faba-66	151	16	?	?	PUNCT
faba-66	152	1	37	37	NUM
faba-66	152	2	this	this	PRON
faba-66	152	3	is	be	AUX
faba-66	152	4	essentially	essentially	ADV
faba-66	152	5	the	the	DET
faba-66	152	6	hungarian	hungarian	ADJ
faba-66	152	7	model	model	NOUN
faba-66	152	8	of	of	ADP
faba-66	152	9	a	a	DET
faba-66	152	10	flat	flat	ADJ
faba-66	152	11	personal	personal	ADJ
faba-66	152	12	income	income	NOUN
faba-66	152	13	tax	tax	NOUN
faba-66	152	14	(	(	PUNCT
faba-66	152	15	see	see	VERB
faba-66	152	16	part	part	NOUN
faba-66	152	17	1	1	NUM
faba-66	152	18	of	of	ADP
faba-66	152	19	the	the	DET
faba-66	152	20	article	article	NOUN
faba-66	152	21	)	)	PUNCT
faba-66	152	22	.	.	PUNCT
faba-66	153	1	38	38	NUM
faba-66	153	2	the	the	DET
faba-66	153	3	tax	tax	NOUN
faba-66	153	4	relief	relief	NOUN
faba-66	153	5	is	be	AUX
faba-66	153	6	used	use	VERB
faba-66	153	7	up	up	ADP
faba-66	153	8	to	to	ADP
faba-66	153	9	the	the	DET
faba-66	153	10	amount	amount	NOUN
faba-66	153	11	of	of	ADP
faba-66	153	12	the	the	DET
faba-66	153	13	total	total	ADJ
faba-66	153	14	annual	annual	ADJ
faba-66	153	15	tax	tax	NOUN
faba-66	153	16	bases	basis	NOUN
faba-66	153	17	of	of	ADP
faba-66	153	18	the	the	DET
faba-66	153	19	persons	person	NOUN
faba-66	153	20	.	.	PUNCT
faba-66	154	1	brussarski	brussarski	VERB
faba-66	154	2	rumen	ruman	NOUN
faba-66	154	3	/	/	SYM
faba-66	154	4	finance	finance	NOUN
faba-66	154	5	,	,	PUNCT
faba-66	154	6	accounting	accounting	NOUN
faba-66	154	7	and	and	CCONJ
faba-66	154	8	business	business	NOUN
faba-66	154	9	analysis	analysis	NOUN
faba-66	154	10	3	3	NUM
faba-66	154	11	(	(	PUNCT
faba-66	154	12	1	1	NUM
faba-66	154	13	)	)	PUNCT
faba-66	154	14	2021	2021	NUM
faba-66	154	15	10	10	NUM
faba-66	154	16	is	be	AUX
faba-66	154	17	approximately	approximately	ADV
faba-66	154	18	bgn	bgn	NOUN
faba-66	154	19	13	13	NUM
faba-66	154	20	500	500	NUM
faba-66	154	21	.	.	PUNCT
faba-66	155	1	in	in	ADP
faba-66	155	2	2021	2021	NUM
faba-66	155	3	,	,	PUNCT
faba-66	155	4	such	such	DET
faba-66	155	5	a	a	DET
faba-66	155	6	family	family	NOUN
faba-66	155	7	will	will	AUX
faba-66	155	8	pay	pay	VERB
faba-66	155	9	(	(	PUNCT
faba-66	155	10	see	see	VERB
faba-66	155	11	table	table	NOUN
faba-66	155	12	5	5	NUM
faba-66	155	13	):	):	PUNCT
faba-66	155	14			NOUN
faba-66	155	15	bgn	bgn	NOUN
faba-66	155	16	900	900	NUM
faba-66	155	17	for	for	ADP
faba-66	155	18	one	one	NUM
faba-66	155	19	child	child	NOUN
faba-66	155	20	(	(	PUNCT
faba-66	155	21	for	for	ADP
faba-66	155	22	bgn	bgn	NOUN
faba-66	155	23	13	13	NUM
faba-66	155	24	500	500	NUM
faba-66	155	25	in	in	ADP
faba-66	155	26	2020	2020	NUM
faba-66	155	27	the	the	DET
faba-66	155	28	tax	tax	NOUN
faba-66	155	29	is	be	AUX
faba-66	155	30	bgn	bgn	NOUN
faba-66	155	31	1	1	NUM
faba-66	155	32	330	330	NUM
faba-66	155	33	)	)	PUNCT
faba-66	155	34	;	;	PUNCT
faba-66	155	35			PRON
faba-66	155	36	bgn	bgn	NOUN
faba-66	155	37	450	450	NUM
faba-66	155	38	for	for	ADP
faba-66	155	39	two	two	NUM
faba-66	155	40	children	child	NOUN
faba-66	155	41	(	(	PUNCT
faba-66	155	42	for	for	ADP
faba-66	155	43	bgn	bgn	NOUN
faba-66	155	44	13	13	NUM
faba-66	155	45	500	500	NUM
faba-66	155	46	in	in	ADP
faba-66	155	47	2020	2020	NUM
faba-66	155	48	the	the	DET
faba-66	155	49	tax	tax	NOUN
faba-66	155	50	is	be	AUX
faba-66	155	51	bgn	bgn	NOUN
faba-66	155	52	1	1	NUM
faba-66	155	53	310	310	NUM
faba-66	155	54	)	)	PUNCT
faba-66	155	55	;	;	PUNCT
faba-66	155	56			NOUN
faba-66	155	57	bgn	bgn	NOUN
faba-66	155	58	0	0	NUM
faba-66	155	59	for	for	ADP
faba-66	155	60	three	three	NUM
faba-66	155	61	or	or	CCONJ
faba-66	155	62	more	more	ADJ
faba-66	155	63	children	child	NOUN
faba-66	155	64	(	(	PUNCT
faba-66	155	65	for	for	ADP
faba-66	155	66	bgn	bgn	NOUN
faba-66	155	67	13	13	NUM
faba-66	155	68	500	500	NUM
faba-66	155	69	in	in	ADP
faba-66	155	70	2020	2020	NUM
faba-66	155	71	the	the	DET
faba-66	155	72	tax	tax	NOUN
faba-66	155	73	is	be	AUX
faba-66	155	74	bgn	bgn	NOUN
faba-66	155	75	1	1	NUM
faba-66	155	76	290	290	NUM
faba-66	155	77	)	)	PUNCT
faba-66	155	78	.	.	PUNCT
faba-66	156	1	when	when	SCONJ
faba-66	156	2	the	the	DET
faba-66	156	3	sum	sum	NOUN
faba-66	156	4	of	of	ADP
faba-66	156	5	the	the	DET
faba-66	156	6	total	total	ADJ
faba-66	156	7	annual	annual	ADJ
faba-66	156	8	tax	tax	NOUN
faba-66	156	9	bases	basis	NOUN
faba-66	156	10	is	be	AUX
faba-66	156	11	bgn	bgn	NOUN
faba-66	156	12	30	30	NUM
faba-66	156	13	000	000	NUM
faba-66	156	14	(	(	PUNCT
faba-66	156	15	the	the	DET
faba-66	156	16	income	income	NOUN
faba-66	156	17	of	of	ADP
faba-66	156	18	each	each	DET
faba-66	156	19	parent	parent	NOUN
faba-66	156	20	is	be	AUX
faba-66	156	21	around	around	ADP
faba-66	156	22	the	the	DET
faba-66	156	23	level	level	NOUN
faba-66	156	24	of	of	ADP
faba-66	156	25	the	the	DET
faba-66	156	26	average	average	ADJ
faba-66	156	27	salary	salary	NOUN
faba-66	156	28	for	for	ADP
faba-66	156	29	the	the	DET
faba-66	156	30	country	country	NOUN
faba-66	156	31	)	)	PUNCT
faba-66	157	1	the	the	DET
faba-66	157	2	family	family	NOUN
faba-66	157	3	will	will	AUX
faba-66	157	4	pay	pay	VERB
faba-66	157	5	(	(	PUNCT
faba-66	157	6	see	see	VERB
faba-66	157	7	table	table	NOUN
faba-66	157	8	5	5	NUM
faba-66	157	9	):	):	PUNCT
faba-66	157	10			NOUN
faba-66	157	11	bgn	bgn	NOUN
faba-66	157	12	2	2	NUM
faba-66	157	13	550	550	NUM
faba-66	157	14	for	for	ADP
faba-66	157	15	one	one	NUM
faba-66	157	16	child	child	NOUN
faba-66	157	17	(	(	PUNCT
faba-66	157	18	for	for	ADP
faba-66	157	19	bgn	bgn	NOUN
faba-66	157	20	30	30	NUM
faba-66	157	21	000	000	NUM
faba-66	157	22	in	in	ADP
faba-66	157	23	2020	2020	NUM
faba-66	157	24	the	the	DET
faba-66	157	25	tax	tax	NOUN
faba-66	157	26	is	be	AUX
faba-66	157	27	bgn	bgn	NOUN
faba-66	157	28	2	2	NUM
faba-66	157	29	980	980	NUM
faba-66	157	30	)	)	PUNCT
faba-66	157	31	;	;	PUNCT
faba-66	157	32			PRON
faba-66	157	33	bgn	bgn	NOUN
faba-66	157	34	2	2	NUM
faba-66	157	35	100	100	NUM
faba-66	157	36	for	for	ADP
faba-66	157	37	two	two	NUM
faba-66	157	38	children	child	NOUN
faba-66	157	39	(	(	PUNCT
faba-66	157	40	for	for	ADP
faba-66	157	41	bgn	bgn	NOUN
faba-66	157	42	30	30	NUM
faba-66	157	43	000	000	NUM
faba-66	157	44	in	in	ADP
faba-66	157	45	2020	2020	NUM
faba-66	157	46	the	the	DET
faba-66	157	47	tax	tax	NOUN
faba-66	157	48	is	be	AUX
faba-66	157	49	bgn	bgn	NOUN
faba-66	157	50	2	2	NUM
faba-66	157	51	960	960	NUM
faba-66	157	52	)	)	PUNCT
faba-66	157	53	;	;	PUNCT
faba-66	157	54			PRON
faba-66	157	55	bgn	bgn	NOUN
faba-66	157	56	1	1	NUM
faba-66	157	57	650	650	NUM
faba-66	157	58	for	for	ADP
faba-66	157	59	three	three	NUM
faba-66	157	60	or	or	CCONJ
faba-66	157	61	more	more	ADJ
faba-66	157	62	children	child	NOUN
faba-66	157	63	(	(	PUNCT
faba-66	157	64	for	for	ADP
faba-66	157	65	bgn	bgn	NOUN
faba-66	157	66	30	30	NUM
faba-66	157	67	000	000	NUM
faba-66	157	68	in	in	ADP
faba-66	157	69	2020	2020	NUM
faba-66	157	70	the	the	DET
faba-66	157	71	tax	tax	NOUN
faba-66	157	72	is	be	AUX
faba-66	157	73	bgn	bgn	NOUN
faba-66	157	74	2	2	NUM
faba-66	157	75	940	940	NUM
faba-66	157	76	)	)	PUNCT
faba-66	157	77	.	.	PUNCT
faba-66	158	1	by	by	ADP
faba-66	158	2	design	design	NOUN
faba-66	158	3	,	,	PUNCT
faba-66	158	4	parents	parent	NOUN
faba-66	158	5	of	of	ADP
faba-66	158	6	minor	minor	ADJ
faba-66	158	7	children	child	NOUN
faba-66	158	8	with	with	ADP
faba-66	158	9	relatively	relatively	ADV
faba-66	158	10	low	low	ADJ
faba-66	158	11	incomes	income	NOUN
faba-66	158	12	will	will	AUX
faba-66	158	13	be	be	AUX
faba-66	158	14	significantly	significantly	ADV
faba-66	158	15	relieved	relieve	VERB
faba-66	158	16	.	.	PUNCT
faba-66	159	1	as	as	ADP
faba-66	159	2	income	income	NOUN
faba-66	159	3	increases	increase	NOUN
faba-66	159	4	,	,	PUNCT
faba-66	159	5	the	the	DET
faba-66	159	6	effect	effect	NOUN
faba-66	159	7	of	of	ADP
faba-66	159	8	new	new	ADJ
faba-66	159	9	tax	tax	NOUN
faba-66	159	10	reliefs	relief	NOUN
faba-66	159	11	for	for	ADP
faba-66	159	12	children	child	NOUN
faba-66	159	13	weakens	weaken	VERB
faba-66	159	14	.	.	PUNCT
faba-66	160	1	with	with	ADP
faba-66	160	2	a	a	DET
faba-66	160	3	total	total	ADJ
faba-66	160	4	annual	annual	ADJ
faba-66	160	5	tax	tax	NOUN
faba-66	160	6	base	base	NOUN
faba-66	160	7	over	over	ADP
faba-66	160	8	bgn	bgn	NOUN
faba-66	160	9	45	45	NUM
faba-66	160	10	000	000	NUM
faba-66	160	11	for	for	ADP
faba-66	160	12	families	family	NOUN
faba-66	160	13	with	with	ADP
faba-66	160	14	1	1	NUM
faba-66	160	15	child	child	NOUN
faba-66	160	16	,	,	PUNCT
faba-66	160	17	bgn	bgn	NOUN
faba-66	160	18	90	90	NUM
faba-66	160	19	000	000	NUM
faba-66	160	20	for	for	ADP
faba-66	160	21	families	family	NOUN
faba-66	160	22	with	with	ADP
faba-66	160	23	2	2	NUM
faba-66	160	24	children	child	NOUN
faba-66	160	25	and	and	CCONJ
faba-66	160	26	bgn	bgn	VERB
faba-66	160	27	135	135	NUM
faba-66	160	28	000	000	NUM
faba-66	160	29	for	for	ADP
faba-66	160	30	families	family	NOUN
faba-66	160	31	with	with	ADP
faba-66	160	32	3	3	NUM
faba-66	160	33	or	or	CCONJ
faba-66	160	34	more	more	ADJ
faba-66	160	35	children	child	NOUN
faba-66	160	36	,	,	PUNCT
faba-66	160	37	the	the	DET
faba-66	160	38	average	average	ADJ
faba-66	160	39	tax	tax	NOUN
faba-66	160	40	rate	rate	NOUN
faba-66	160	41	enters	enter	VERB
faba-66	160	42	the	the	DET
faba-66	160	43	bracket	bracket	NOUN
faba-66	160	44	between	between	ADP
faba-66	160	45	9	9	NUM
faba-66	160	46	%	%	NOUN
faba-66	160	47	and	and	CCONJ
faba-66	160	48	10	10	NUM
faba-66	160	49	%	%	NOUN
faba-66	160	50	.	.	PUNCT
faba-66	161	1	the	the	DET
faba-66	161	2	relative	relative	ADJ
faba-66	161	3	tax	tax	NOUN
faba-66	161	4	burden	burden	NOUN
faba-66	161	5	on	on	ADP
faba-66	161	6	parents	parent	NOUN
faba-66	161	7	of	of	ADP
faba-66	161	8	minor	minor	ADJ
faba-66	161	9	children	child	NOUN
faba-66	161	10	with	with	ADP
faba-66	161	11	hight	hight	ADJ
faba-66	161	12	incomes	income	NOUN
faba-66	161	13	is	be	AUX
faba-66	161	14	approaching	approach	VERB
faba-66	161	15	the	the	DET
faba-66	161	16	level	level	NOUN
faba-66	161	17	of	of	ADP
faba-66	161	18	the	the	DET
faba-66	161	19	proportional	proportional	ADJ
faba-66	161	20	flat	flat	ADJ
faba-66	161	21	tax	tax	NOUN
faba-66	161	22	of	of	ADP
faba-66	161	23	10	10	NUM
faba-66	161	24	%	%	NOUN
faba-66	161	25	for	for	ADP
faba-66	161	26	2020	2020	NUM
faba-66	161	27	.	.	PUNCT
faba-66	162	1	in	in	ADP
faba-66	162	2	summary	summary	NOUN
faba-66	162	3	,	,	PUNCT
faba-66	162	4	figure	figure	NOUN
faba-66	162	5	6	6	NUM
faba-66	162	6	shows	show	VERB
faba-66	162	7	the	the	DET
faba-66	162	8	functions	function	NOUN
faba-66	162	9	of	of	ADP
faba-66	162	10	the	the	DET
faba-66	162	11	average	average	ADJ
faba-66	162	12	tax	tax	NOUN
faba-66	162	13	rate	rate	NOUN
faba-66	162	14	of	of	ADP
faba-66	162	15	families	family	NOUN
faba-66	162	16	with	with	ADP
faba-66	162	17	different	different	ADJ
faba-66	162	18	number	number	NOUN
faba-66	162	19	of	of	ADP
faba-66	162	20	minor	minor	ADJ
faba-66	162	21	children	child	NOUN
faba-66	162	22	(	(	PUNCT
faba-66	162	23	and	and	CCONJ
faba-66	162	24	the	the	DET
faba-66	162	25	sum	sum	NOUN
faba-66	162	26	of	of	ADP
faba-66	162	27	the	the	DET
faba-66	162	28	total	total	ADJ
faba-66	162	29	annual	annual	ADJ
faba-66	162	30	tax	tax	NOUN
faba-66	162	31	bases	basis	NOUN
faba-66	162	32	up	up	ADP
faba-66	162	33	to	to	PART
faba-66	162	34	bgn	bgn	VERB
faba-66	162	35	200	200	NUM
faba-66	162	36	000	000	NUM
faba-66	162	37	)	)	PUNCT
faba-66	162	38	for	for	ADP
faba-66	162	39	2021	2021	NUM
faba-66	162	40	.	.	PUNCT
faba-66	163	1	figure	figure	VERB
faba-66	163	2	6	6	NUM
faba-66	163	3	.	.	PUNCT
faba-66	163	4	average	average	ADJ
faba-66	163	5	tax	tax	NOUN
faba-66	163	6	rates	rate	NOUN
faba-66	163	7	of	of	ADP
faba-66	163	8	families	family	NOUN
faba-66	163	9	with	with	ADP
faba-66	163	10	minor	minor	ADJ
faba-66	163	11	children	child	NOUN
faba-66	163	12	in	in	ADP
faba-66	163	13	2021	2021	NUM
faba-66	163	14	the	the	DET
faba-66	163	15	introduction	introduction	NOUN
faba-66	163	16	of	of	ADP
faba-66	163	17	a	a	DET
faba-66	163	18	tax	tax	NOUN
faba-66	163	19	-	-	PUNCT
faba-66	163	20	free	free	ADJ
faba-66	163	21	threshold	threshold	NOUN
faba-66	163	22	for	for	ADP
faba-66	163	23	parents	parent	NOUN
faba-66	163	24	of	of	ADP
faba-66	163	25	minor	minor	ADJ
faba-66	163	26	children	child	NOUN
faba-66	163	27	will	will	AUX
faba-66	163	28	affect	affect	VERB
faba-66	163	29	many	many	ADJ
faba-66	163	30	people	people	NOUN
faba-66	163	31	(	(	PUNCT
faba-66	163	32	over	over	ADP
faba-66	163	33	2,5	2,5	NUM
faba-66	163	34	million	million	NUM
faba-66	163	35	citizens	citizen	NOUN
faba-66	163	36	)	)	PUNCT
faba-66	163	37	.	.	PUNCT
faba-66	164	1	according	accord	VERB
faba-66	164	2	to	to	ADP
faba-66	164	3	the	the	DET
faba-66	164	4	national	national	ADJ
faba-66	164	5	statistical	statistical	PROPN
faba-66	164	6	institute	institute	PROPN
faba-66	164	7	(	(	PUNCT
faba-66	164	8	nsi	nsi	PROPN
faba-66	164	9	)	)	PUNCT
faba-66	164	10	,	,	PUNCT
faba-66	164	11	the	the	DET
faba-66	164	12	total	total	ADJ
faba-66	164	13	number	number	NOUN
faba-66	164	14	of	of	ADP
faba-66	164	15	families	family	NOUN
faba-66	164	16	in	in	ADP
faba-66	164	17	bulgaria	bulgaria	PROPN
faba-66	164	18	is	be	AUX
faba-66	164	19	2	2	NUM
faba-66	164	20	123	123	NUM
faba-66	164	21	224	224	NUM
faba-66	164	22	,	,	PUNCT
faba-66	164	23	including	include	VERB
faba-66	164	24	1	1	NUM
faba-66	164	25	309	309	NUM
faba-66	164	26	229	229	NUM
faba-66	164	27	families	family	NOUN
faba-66	164	28	with	with	ADP
faba-66	164	29	children	child	NOUN
faba-66	164	30	(	(	PUNCT
faba-66	164	31	62	62	NUM
faba-66	164	32	%	%	NOUN
faba-66	164	33	)	)	PUNCT
faba-66	164	34	.	.	PUNCT
faba-66	165	1	of	of	ADP
faba-66	165	2	these	these	PRON
faba-66	165	3	,	,	PUNCT
faba-66	165	4	755	755	NUM
faba-66	165	5	946	946	NUM
faba-66	165	6	are	be	AUX
faba-66	165	7	families	family	NOUN
faba-66	165	8	with	with	ADP
faba-66	165	9	minor	minor	ADJ
faba-66	165	10	children	child	NOUN
faba-66	165	11	(	(	PUNCT
faba-66	165	12	58	58	NUM
faba-66	165	13	%	%	NOUN
faba-66	165	14	)	)	PUNCT
faba-66	165	15	,	,	PUNCT
faba-66	165	16	including	include	VERB
faba-66	165	17	:	:	PUNCT
faba-66	165	18			NOUN
faba-66	165	19	478	478	NUM
faba-66	165	20	550	550	NUM
faba-66	165	21	families	family	NOUN
faba-66	165	22	with	with	ADP
faba-66	165	23	1	1	NUM
faba-66	165	24	child	child	NOUN
faba-66	165	25	(	(	PUNCT
faba-66	165	26	63	63	NUM
faba-66	165	27	%	%	NOUN
faba-66	165	28	)	)	PUNCT
faba-66	165	29	;	;	PUNCT
faba-66	165	30			NOUN
faba-66	165	31	239	239	NUM
faba-66	165	32	880	880	NUM
faba-66	165	33	families	family	NOUN
faba-66	165	34	with	with	ADP
faba-66	165	35	2	2	NUM
faba-66	165	36	children	child	NOUN
faba-66	165	37	(	(	PUNCT
faba-66	165	38	32	32	NUM
faba-66	165	39	%	%	NOUN
faba-66	165	40	)	)	PUNCT
faba-66	165	41	;	;	PUNCT
faba-66	165	42			NOUN
faba-66	165	43	37	37	NUM
faba-66	165	44	516	516	NUM
faba-66	165	45	families	family	NOUN
faba-66	165	46	with	with	ADP
faba-66	165	47	3	3	NUM
faba-66	165	48	or	or	CCONJ
faba-66	165	49	more	more	ADJ
faba-66	165	50	children	child	NOUN
faba-66	165	51	(	(	PUNCT
faba-66	165	52	5%).39	5%).39	PROPN
faba-66	165	53	a	a	DET
faba-66	165	54	final	final	ADJ
faba-66	165	55	point	point	NOUN
faba-66	165	56	,	,	PUNCT
faba-66	165	57	the	the	DET
faba-66	165	58	latest	late	ADJ
faba-66	165	59	change	change	NOUN
faba-66	165	60	in	in	ADP
faba-66	165	61	the	the	DET
faba-66	165	62	law	law	NOUN
faba-66	165	63	for	for	ADP
faba-66	165	64	the	the	DET
faba-66	165	65	taxes	taxis	NOUN
faba-66	165	66	on	on	ADP
faba-66	165	67	incomes	income	NOUN
faba-66	165	68	of	of	ADP
faba-66	165	69	natural	natural	ADJ
faba-66	165	70	persons	person	NOUN
faba-66	165	71	(	(	PUNCT
faba-66	165	72	promulgated	promulgate	VERB
faba-66	165	73	,	,	PUNCT
faba-66	165	74	sg	sg	PROPN
faba-66	165	75	,	,	PUNCT
faba-66	165	76	no	no	INTJ
faba-66	165	77	.	.	NOUN
faba-66	165	78	104	104	NUM
faba-66	165	79	of	of	ADP
faba-66	165	80	08.12.2020	08.12.2020	NOUN
faba-66	165	81	,	,	PUNCT
faba-66	165	82	effective	effective	ADJ
faba-66	165	83	from	from	ADP
faba-66	165	84	01.01.2021	01.01.2021	NUM
faba-66	165	85	)	)	PUNCT
faba-66	165	86	is	be	AUX
faba-66	165	87	significant	significant	ADJ
faba-66	165	88	.	.	PUNCT
faba-66	166	1	the	the	DET
faba-66	166	2	introduction	introduction	NOUN
faba-66	166	3	of	of	ADP
faba-66	166	4	a	a	DET
faba-66	166	5	de	de	X
faba-66	166	6	facto	facto	X
faba-66	166	7	tax	tax	NOUN
faba-66	166	8	-	-	PUNCT
faba-66	166	9	free	free	ADJ
faba-66	166	10	threshold	threshold	NOUN
faba-66	166	11	for	for	ADP
faba-66	166	12	parents	parent	NOUN
faba-66	166	13	of	of	ADP
faba-66	166	14	minors	minor	NOUN
faba-66	166	15	puts	put	VERB
faba-66	166	16	an	an	DET
faba-66	166	17	end	end	NOUN
faba-66	166	18	to	to	ADP
faba-66	166	19	the	the	DET
faba-66	166	20	hegemony	hegemony	NOUN
faba-66	166	21	of	of	ADP
faba-66	166	22	proportional	proportional	ADJ
faba-66	166	23	personal	personal	ADJ
faba-66	166	24	income	income	NOUN
faba-66	166	25	taxation	taxation	NOUN
faba-66	166	26	in	in	ADP
faba-66	166	27	bulgaria	bulgaria	PROPN
faba-66	166	28	over	over	ADP
faba-66	166	29	the	the	DET
faba-66	166	30	last	last	ADJ
faba-66	166	31	13	13	NUM
faba-66	166	32	years	year	NOUN
faba-66	166	33	.	.	PUNCT
faba-66	167	1	the	the	DET
faba-66	167	2	income	income	NOUN
faba-66	167	3	of	of	ADP
faba-66	167	4	families	family	NOUN
faba-66	167	5	with	with	ADP
faba-66	167	6	minor	minor	ADJ
faba-66	167	7	children	child	NOUN
faba-66	167	8	in	in	ADP
faba-66	167	9	2021	2021	NUM
faba-66	167	10	will	will	AUX
faba-66	167	11	be	be	AUX
faba-66	167	12	taxed	tax	VERB
faba-66	167	13	progressively	progressively	ADV
faba-66	167	14	(	(	PUNCT
faba-66	167	15	see	see	VERB
faba-66	167	16	figure	figure	NOUN
faba-66	167	17	6	6	NUM
faba-66	167	18	)	)	PUNCT
faba-66	167	19	.	.	PUNCT
faba-66	168	1	for	for	ADP
faba-66	168	2	other	other	ADJ
faba-66	168	3	taxpayers	taxpayer	NOUN
faba-66	168	4	,	,	PUNCT
faba-66	168	5	personal	personal	ADJ
faba-66	168	6	income	income	NOUN
faba-66	168	7	tax	tax	NOUN
faba-66	168	8	remains	remain	VERB
faba-66	168	9	proportional	proportional	ADJ
faba-66	168	10	–	–	PUNCT
faba-66	168	11	an	an	DET
faba-66	168	12	average	average	ADJ
faba-66	168	13	rate	rate	NOUN
faba-66	168	14	of	of	ADP
faba-66	168	15	10	10	NUM
faba-66	168	16	%	%	NOUN
faba-66	168	17	(	(	PUNCT
faba-66	168	18	equal	equal	ADJ
faba-66	168	19	to	to	ADP
faba-66	168	20	the	the	DET
faba-66	168	21	marginal	marginal	ADJ
faba-66	168	22	rate	rate	NOUN
faba-66	168	23	)	)	PUNCT
faba-66	168	24	for	for	ADP
faba-66	168	25	all	all	DET
faba-66	168	26	levels	level	NOUN
faba-66	168	27	of	of	ADP
faba-66	168	28	the	the	DET
faba-66	168	29	total	total	ADJ
faba-66	168	30	annual	annual	ADJ
faba-66	168	31	tax	tax	NOUN
faba-66	168	32	base	base	NOUN
faba-66	168	33	.	.	PUNCT
faba-66	169	1	39	39	NUM
faba-66	169	2	national	national	ADJ
faba-66	169	3	statistical	statistical	ADJ
faba-66	169	4	institute	institute	NOUN
faba-66	169	5	,	,	PUNCT
faba-66	169	6	census	census	NOUN
faba-66	169	7	of	of	ADP
faba-66	169	8	population	population	NOUN
faba-66	169	9	and	and	CCONJ
faba-66	169	10	housing	housing	NOUN
faba-66	169	11	in	in	ADP
faba-66	169	12	the	the	DET
faba-66	169	13	republic	republic	NOUN
faba-66	169	14	of	of	ADP
faba-66	169	15	bulgaria	bulgaria	PROPN
faba-66	169	16	2011	2011	NUM
faba-66	169	17	.	.	PUNCT
faba-66	170	1	brussarski	brussarski	VERB
faba-66	170	2	rumen	ruman	NOUN
faba-66	170	3	/	/	SYM
faba-66	170	4	finance	finance	NOUN
faba-66	170	5	,	,	PUNCT
faba-66	170	6	accounting	accounting	NOUN
faba-66	170	7	and	and	CCONJ
faba-66	170	8	business	business	NOUN
faba-66	170	9	analysis	analysis	NOUN
faba-66	170	10	3	3	NUM
faba-66	170	11	(	(	PUNCT
faba-66	170	12	1	1	NUM
faba-66	170	13	)	)	PUNCT
faba-66	170	14	2021	2021	NUM
faba-66	170	15	11	11	NUM
faba-66	170	16	conclusion	conclusion	NOUN
faba-66	170	17	based	base	VERB
faba-66	170	18	on	on	ADP
faba-66	170	19	theoretical	theoretical	ADJ
faba-66	170	20	ideas	idea	NOUN
faba-66	170	21	from	from	ADP
faba-66	170	22	the	the	DET
faba-66	170	23	recent	recent	ADJ
faba-66	170	24	past	past	NOUN
faba-66	170	25	,	,	PUNCT
faba-66	170	26	at	at	ADP
faba-66	170	27	the	the	DET
faba-66	170	28	end	end	NOUN
faba-66	170	29	of	of	ADP
faba-66	170	30	the	the	DET
faba-66	170	31	20th	20th	NOUN
faba-66	170	32	and	and	CCONJ
faba-66	170	33	the	the	DET
faba-66	170	34	beginning	beginning	NOUN
faba-66	170	35	of	of	ADP
faba-66	170	36	the	the	DET
faba-66	170	37	21st	21st	ADJ
faba-66	170	38	century	century	NOUN
faba-66	170	39	,	,	PUNCT
faba-66	170	40	many	many	ADJ
faba-66	170	41	countries	country	NOUN
faba-66	170	42	in	in	ADP
faba-66	170	43	central	central	ADJ
faba-66	170	44	and	and	CCONJ
faba-66	170	45	eastern	eastern	PROPN
faba-66	170	46	europe	europe	PROPN
faba-66	170	47	introduced	introduce	VERB
faba-66	170	48	a	a	DET
faba-66	170	49	flat	flat	ADJ
faba-66	170	50	progressive	progressive	ADJ
faba-66	170	51	personal	personal	ADJ
faba-66	170	52	income	income	NOUN
faba-66	170	53	tax	tax	NOUN
faba-66	170	54	(	(	PUNCT
faba-66	170	55	a	a	DET
faba-66	170	56	combination	combination	NOUN
faba-66	170	57	of	of	ADP
faba-66	170	58	a	a	DET
faba-66	170	59	tax	tax	NOUN
faba-66	170	60	-	-	PUNCT
faba-66	170	61	free	free	ADJ
faba-66	170	62	threshold	threshold	NOUN
faba-66	170	63	and	and	CCONJ
faba-66	170	64	a	a	DET
faba-66	170	65	flat	flat	ADJ
faba-66	170	66	marginal	marginal	ADJ
faba-66	170	67	tax	tax	NOUN
faba-66	170	68	rate	rate	NOUN
faba-66	170	69	)	)	PUNCT
faba-66	170	70	.	.	PUNCT
faba-66	171	1	out	out	ADP
faba-66	171	2	of	of	ADP
faba-66	171	3	a	a	DET
faba-66	171	4	total	total	NOUN
faba-66	171	5	of	of	ADP
faba-66	171	6	eight	eight	NUM
faba-66	171	7	eu	eu	PROPN
faba-66	171	8	member	member	NOUN
faba-66	171	9	states	state	NOUN
faba-66	171	10	that	that	PRON
faba-66	171	11	have	have	AUX
faba-66	171	12	used	use	VERB
faba-66	171	13	this	this	DET
faba-66	171	14	technique	technique	NOUN
faba-66	171	15	,	,	PUNCT
faba-66	171	16	four	four	NUM
faba-66	171	17	have	have	AUX
faba-66	171	18	already	already	ADV
faba-66	171	19	given	give	VERB
faba-66	171	20	up	up	ADP
faba-66	171	21	and	and	CCONJ
faba-66	171	22	resumed	resume	VERB
faba-66	171	23	multi	multi	ADJ
faba-66	171	24	-	-	ADJ
faba-66	171	25	rate	rate	ADJ
faba-66	171	26	progression	progression	NOUN
faba-66	171	27	.	.	PUNCT
faba-66	172	1	bulgaria	bulgaria	PROPN
faba-66	172	2	chooses	choose	VERB
faba-66	172	3	something	something	PRON
faba-66	172	4	else	else	ADV
faba-66	172	5	–	–	PUNCT
faba-66	172	6	a	a	DET
faba-66	172	7	flat	flat	ADJ
faba-66	172	8	proportional	proportional	ADJ
faba-66	172	9	income	income	NOUN
faba-66	172	10	tax	tax	NOUN
faba-66	172	11	of	of	ADP
faba-66	172	12	10	10	NUM
faba-66	172	13	%	%	NOUN
faba-66	172	14	(	(	PUNCT
faba-66	172	15	effective	effective	ADJ
faba-66	172	16	from	from	ADP
faba-66	172	17	01.01.2008	01.01.2008	NOUN
faba-66	172	18	)	)	PUNCT
faba-66	172	19	.	.	PUNCT
faba-66	173	1	the	the	DET
faba-66	173	2	relative	relative	ADJ
faba-66	173	3	tax	tax	NOUN
faba-66	173	4	burden	burden	NOUN
faba-66	173	5	of	of	ADP
faba-66	173	6	low	low	ADJ
faba-66	173	7	-	-	PUNCT
faba-66	173	8	income	income	NOUN
faba-66	173	9	people	people	NOUN
faba-66	173	10	is	be	AUX
faba-66	173	11	rising	rise	VERB
faba-66	173	12	and	and	CCONJ
faba-66	173	13	that	that	PRON
faba-66	173	14	of	of	ADP
faba-66	173	15	high	high	ADJ
faba-66	173	16	-	-	PUNCT
faba-66	173	17	income	income	NOUN
faba-66	173	18	people	people	NOUN
faba-66	173	19	is	be	AUX
faba-66	173	20	declining	decline	VERB
faba-66	173	21	.	.	PUNCT
faba-66	174	1	for	for	ADP
faba-66	174	2	thirteen	thirteen	NUM
faba-66	174	3	years	year	NOUN
faba-66	174	4	,	,	PUNCT
faba-66	174	5	proportional	proportional	ADJ
faba-66	174	6	taxation	taxation	NOUN
faba-66	174	7	in	in	ADP
faba-66	174	8	our	our	PRON
faba-66	174	9	country	country	NOUN
faba-66	174	10	has	have	AUX
faba-66	174	11	harmed	harm	VERB
faba-66	174	12	the	the	DET
faba-66	174	13	poor	poor	ADJ
faba-66	174	14	and	and	CCONJ
faba-66	174	15	benefited	benefit	VERB
faba-66	174	16	the	the	DET
faba-66	174	17	rich	rich	ADJ
faba-66	174	18	.	.	PUNCT
faba-66	175	1	in	in	ADP
faba-66	175	2	2021	2021	NUM
faba-66	175	3	,	,	PUNCT
faba-66	175	4	the	the	DET
faba-66	175	5	bulgarian	bulgarian	ADJ
faba-66	175	6	state	state	NOUN
faba-66	175	7	will	will	AUX
faba-66	175	8	restore	restore	VERB
faba-66	175	9	the	the	DET
faba-66	175	10	tax	tax	NOUN
faba-66	175	11	-	-	PUNCT
faba-66	175	12	free	free	ADJ
faba-66	175	13	threshold	threshold	NOUN
faba-66	175	14	for	for	ADP
faba-66	175	15	some	some	PRON
faba-66	175	16	of	of	ADP
faba-66	175	17	the	the	DET
faba-66	175	18	taxpayers	taxpayer	NOUN
faba-66	175	19	(	(	PUNCT
faba-66	175	20	parents	parent	NOUN
faba-66	175	21	of	of	ADP
faba-66	175	22	minor	minor	ADJ
faba-66	175	23	children	child	NOUN
faba-66	175	24	)	)	PUNCT
faba-66	175	25	by	by	ADP
faba-66	175	26	drastically	drastically	ADV
faba-66	175	27	increasing	increase	VERB
faba-66	175	28	the	the	DET
faba-66	175	29	tax	tax	NOUN
faba-66	175	30	relief	relief	NOUN
faba-66	175	31	for	for	ADP
faba-66	175	32	children	child	NOUN
faba-66	175	33	under	under	ADP
faba-66	175	34	the	the	DET
faba-66	175	35	law	law	NOUN
faba-66	175	36	for	for	ADP
faba-66	175	37	the	the	DET
faba-66	175	38	taxes	taxis	NOUN
faba-66	175	39	on	on	ADP
faba-66	175	40	incomes	income	NOUN
faba-66	175	41	of	of	ADP
faba-66	175	42	natural	natural	ADJ
faba-66	175	43	persons	person	NOUN
faba-66	175	44	.	.	PUNCT
faba-66	176	1	the	the	DET
faba-66	176	2	relative	relative	ADJ
faba-66	176	3	tax	tax	NOUN
faba-66	176	4	burden	burden	NOUN
faba-66	176	5	of	of	ADP
faba-66	176	6	all	all	DET
faba-66	176	7	families	family	NOUN
faba-66	176	8	with	with	ADP
faba-66	176	9	minor	minor	ADJ
faba-66	176	10	children	child	NOUN
faba-66	176	11	is	be	AUX
faba-66	176	12	decreasing	decrease	VERB
faba-66	176	13	.	.	PUNCT
faba-66	177	1	low	low	ADJ
faba-66	177	2	-	-	PUNCT
faba-66	177	3	income	income	NOUN
faba-66	177	4	parents	parent	NOUN
faba-66	177	5	benefit	benefit	VERB
faba-66	177	6	the	the	DET
faba-66	177	7	most	most	ADJ
faba-66	177	8	.	.	PUNCT
faba-66	178	1	as	as	ADP
faba-66	178	2	income	income	NOUN
faba-66	178	3	increases	increase	NOUN
faba-66	178	4	,	,	PUNCT
faba-66	178	5	the	the	DET
faba-66	178	6	effect	effect	NOUN
faba-66	178	7	of	of	ADP
faba-66	178	8	new	new	ADJ
faba-66	178	9	tax	tax	NOUN
faba-66	178	10	reliefs	relief	NOUN
faba-66	178	11	for	for	ADP
faba-66	178	12	children	child	NOUN
faba-66	178	13	weakens	weaken	VERB
faba-66	178	14	.	.	PUNCT
faba-66	179	1	proportional	proportional	ADJ
faba-66	179	2	taxation	taxation	NOUN
faba-66	179	3	of	of	ADP
faba-66	179	4	the	the	DET
faba-66	179	5	income	income	NOUN
faba-66	179	6	of	of	ADP
faba-66	179	7	parents	parent	NOUN
faba-66	179	8	of	of	ADP
faba-66	179	9	minor	minor	ADJ
faba-66	179	10	children	child	NOUN
faba-66	179	11	is	be	AUX
faba-66	179	12	replaced	replace	VERB
faba-66	179	13	by	by	ADP
faba-66	179	14	progressive	progressive	ADJ
faba-66	179	15	taxation	taxation	NOUN
faba-66	179	16	.	.	PUNCT
faba-66	180	1	this	this	DET
faba-66	180	2	change	change	NOUN
faba-66	180	3	in	in	ADP
faba-66	180	4	the	the	DET
faba-66	180	5	law	law	NOUN
faba-66	180	6	for	for	ADP
faba-66	180	7	the	the	DET
faba-66	180	8	taxes	taxis	NOUN
faba-66	180	9	on	on	ADP
faba-66	180	10	incomes	income	NOUN
faba-66	180	11	of	of	ADP
faba-66	180	12	natural	natural	ADJ
faba-66	180	13	persons	person	NOUN
faba-66	180	14	,	,	PUNCT
faba-66	180	15	at	at	ADP
faba-66	180	16	present	present	ADJ
faba-66	180	17	,	,	PUNCT
faba-66	180	18	is	be	AUX
faba-66	180	19	valid	valid	ADJ
faba-66	180	20	only	only	ADV
faba-66	180	21	for	for	ADP
faba-66	180	22	2021	2021	NUM
faba-66	180	23	.	.	PUNCT
faba-66	181	1	in	in	ADP
faba-66	181	2	our	our	PRON
faba-66	181	3	opinion	opinion	NOUN
faba-66	181	4	,	,	PUNCT
faba-66	181	5	however	however	ADV
faba-66	181	6	,	,	PUNCT
faba-66	181	7	the	the	DET
faba-66	181	8	twilight	twilight	NOUN
faba-66	181	9	of	of	ADP
faba-66	181	10	the	the	DET
faba-66	181	11	proportional	proportional	ADJ
faba-66	181	12	personal	personal	ADJ
faba-66	181	13	income	income	NOUN
faba-66	181	14	tax	tax	NOUN
faba-66	181	15	is	be	AUX
faba-66	181	16	near	near	ADJ
faba-66	181	17	.	.	PUNCT
faba-66	182	1	this	this	PRON
faba-66	182	2	is	be	AUX
faba-66	182	3	very	very	ADV
faba-66	182	4	good	good	ADJ
faba-66	182	5	news	news	NOUN
faba-66	182	6	for	for	ADP
faba-66	182	7	tax	tax	NOUN
faba-66	182	8	equity	equity	NOUN
faba-66	182	9	in	in	ADP
faba-66	182	10	bulgaria	bulgaria	PROPN
faba-66	182	11	!	!	PUNCT
faba-66	183	1	references	reference	NOUN
faba-66	183	2	fagan	fagan	PROPN
faba-66	183	3	,	,	PUNCT
faba-66	183	4	e.	e.	PROPN
faba-66	183	5	d.	d.	PROPN
faba-66	183	6	,	,	PUNCT
faba-66	183	7	recent	recent	ADJ
faba-66	183	8	and	and	CCONJ
faba-66	183	9	contemporary	contemporary	ADJ
faba-66	183	10	theories	theory	NOUN
faba-66	183	11	of	of	ADP
faba-66	183	12	progressive	progressive	ADJ
faba-66	183	13	taxation	taxation	NOUN
faba-66	183	14	,	,	PUNCT
faba-66	183	15	journal	journal	NOUN
faba-66	183	16	of	of	ADP
faba-66	183	17	political	political	ADJ
faba-66	183	18	economy	economy	NOUN
faba-66	183	19	,	,	PUNCT
faba-66	183	20	vol	vol	NOUN
faba-66	183	21	.	.	PROPN
faba-66	183	22	46	46	NUM
faba-66	183	23	,	,	PUNCT
faba-66	183	24	1938	1938	NUM
faba-66	183	25	.	.	PUNCT
faba-66	184	1	friedman	friedman	PROPN
faba-66	184	2	,	,	PUNCT
faba-66	184	3	m.	m.	NOUN
faba-66	184	4	,	,	PUNCT
faba-66	184	5	capitalism	capitalism	NOUN
faba-66	184	6	and	and	CCONJ
faba-66	184	7	freedom	freedom	NOUN
faba-66	184	8	,	,	PUNCT
faba-66	184	9	per	per	ADP
faba-66	184	10	.	.	PUNCT
faba-66	184	11	with	with	ADP
faba-66	184	12	english	english	PROPN
faba-66	184	13	.	.	PUNCT
faba-66	184	14	,	,	PUNCT
faba-66	184	15	new	new	ADJ
faba-66	184	16	publishing	publishing	PROPN
faba-66	184	17	house	house	PROPN
faba-66	184	18	,	,	PUNCT
faba-66	184	19	m.	m.	NOUN
faba-66	184	20	,	,	PUNCT
faba-66	184	21	2006	2006	NUM
faba-66	184	22	.	.	PUNCT
faba-66	185	1	hall	hall	PROPN
faba-66	185	2	,	,	PUNCT
faba-66	185	3	r.	r.	PROPN
faba-66	185	4	and	and	CCONJ
faba-66	185	5	a.	a.	NOUN
faba-66	185	6	rabushka	rabushka	PROPN
faba-66	185	7	,	,	PUNCT
faba-66	185	8	a	a	DET
faba-66	185	9	proposal	proposal	NOUN
faba-66	185	10	to	to	PART
faba-66	185	11	simplify	simplify	VERB
faba-66	185	12	our	our	PRON
faba-66	185	13	tax	tax	NOUN
faba-66	185	14	system	system	NOUN
faba-66	185	15	,	,	PUNCT
faba-66	185	16	the	the	DET
faba-66	185	17	wall	wall	PROPN
faba-66	185	18	street	street	PROPN
faba-66	185	19	journal	journal	PROPN
faba-66	185	20	,	,	PUNCT
faba-66	185	21	10.12.1981	10.12.1981	NUM
faba-66	185	22	.	.	PUNCT
faba-66	185	23	hall	hall	PROPN
faba-66	185	24	,	,	PUNCT
faba-66	185	25	r.	r.	PROPN
faba-66	185	26	and	and	CCONJ
faba-66	185	27	a.	a.	NOUN
faba-66	185	28	rabushka	rabushka	PROPN
faba-66	185	29	,	,	PUNCT
faba-66	185	30	the	the	DET
faba-66	185	31	flat	flat	ADJ
faba-66	185	32	tax	tax	NOUN
faba-66	185	33	,	,	PUNCT
faba-66	185	34	hoover	hoover	ADJ
faba-66	185	35	institution	institution	NOUN
faba-66	185	36	press	press	NOUN
faba-66	185	37	,	,	PUNCT
faba-66	185	38	1985	1985	NUM
faba-66	185	39	.	.	PUNCT
faba-66	186	1	hayek	hayek	PROPN
faba-66	186	2	,	,	PUNCT
faba-66	186	3	f.	f.	PROPN
faba-66	186	4	a.	a.	PROPN
faba-66	186	5	,	,	PUNCT
faba-66	186	6	progressive	progressive	ADJ
faba-66	186	7	taxation	taxation	NOUN
faba-66	186	8	reconsidered	reconsider	VERB
faba-66	186	9	,	,	PUNCT
faba-66	186	10	in	in	ADP
faba-66	186	11	:	:	PUNCT
faba-66	186	12	mary	mary	PROPN
faba-66	186	13	sennholz	sennholz	PROPN
faba-66	186	14	(	(	PUNCT
faba-66	186	15	ed	ed	NOUN
faba-66	186	16	.	.	PUNCT
faba-66	186	17	)	)	PUNCT
faba-66	186	18	,	,	PUNCT
faba-66	186	19	on	on	ADP
faba-66	186	20	freedom	freedom	NOUN
faba-66	186	21	and	and	CCONJ
faba-66	186	22	free	free	ADJ
faba-66	186	23	enterprise	enterprise	NOUN
faba-66	186	24	–	–	PUNCT
faba-66	186	25	essays	essay	NOUN
faba-66	186	26	in	in	ADP
faba-66	186	27	honor	honor	NOUN
faba-66	186	28	of	of	ADP
faba-66	186	29	ludwig	ludwig	PROPN
faba-66	186	30	von	von	PROPN
faba-66	186	31	mises	mises	PROPN
faba-66	186	32	,	,	PUNCT
faba-66	186	33	1956	1956	NUM
faba-66	186	34	.	.	PUNCT
faba-66	187	1	rabushka	rabushka	PROPN
faba-66	187	2	,	,	PUNCT
faba-66	187	3	a.	a.	NOUN
faba-66	187	4	,	,	PUNCT
faba-66	187	5	the	the	DET
faba-66	187	6	attractions	attraction	NOUN
faba-66	187	7	of	of	ADP
faba-66	187	8	a	a	DET
faba-66	187	9	flat	flat	ADJ
faba-66	187	10	-	-	PUNCT
faba-66	187	11	rate	rate	NOUN
faba-66	187	12	tax	tax	NOUN
faba-66	187	13	system	system	NOUN
faba-66	187	14	,	,	PUNCT
faba-66	187	15	the	the	DET
faba-66	187	16	wall	wall	PROPN
faba-66	187	17	street	street	PROPN
faba-66	187	18	journal	journal	PROPN
faba-66	187	19	,	,	PUNCT
faba-66	187	20	25.03.1981	25.03.1981	NUM
faba-66	187	21	.	.	PUNCT
faba-66	187	22	smith	smith	PROPN
faba-66	187	23	,	,	PUNCT
faba-66	187	24	a.	a.	PROPN
faba-66	187	25	,	,	PUNCT
faba-66	187	26	an	an	DET
faba-66	187	27	inquire	inquire	NOUN
faba-66	187	28	into	into	ADP
faba-66	187	29	the	the	DET
faba-66	187	30	nature	nature	NOUN
faba-66	187	31	and	and	CCONJ
faba-66	187	32	causes	cause	NOUN
faba-66	187	33	of	of	ADP
faba-66	187	34	the	the	DET
faba-66	187	35	wealth	wealth	NOUN
faba-66	187	36	of	of	ADP
faba-66	187	37	nations	nation	NOUN
faba-66	187	38	,	,	PUNCT
faba-66	187	39	methuen	methuen	PROPN
faba-66	187	40	&	&	CCONJ
faba-66	187	41	co	co	PROPN
faba-66	187	42	,	,	PUNCT
faba-66	187	43	london	london	PROPN
faba-66	187	44	,	,	PUNCT
faba-66	187	45	1904	1904	NUM
faba-66	187	46	.	.	PUNCT
faba-66	188	1	decree	decree	NOUN
faba-66	188	2	of	of	ADP
faba-66	188	3	the	the	DET
faba-66	188	4	council	council	NOUN
faba-66	188	5	of	of	ADP
faba-66	188	6	ministers	minister	NOUN
faba-66	188	7	№	№	ADV
faba-66	188	8	324	324	NUM
faba-66	188	9	/	/	SYM
faba-66	188	10	06.12.2006	06.12.2006	NOUN
faba-66	188	11	.	.	PUNCT
faba-66	188	12	decree	decree	NOUN
faba-66	188	13	of	of	ADP
faba-66	188	14	the	the	DET
faba-66	188	15	council	council	NOUN
faba-66	188	16	of	of	ADP
faba-66	188	17	ministers	minister	NOUN
faba-66	188	18	№	№	ADV
faba-66	188	19	345	345	NUM
faba-66	188	20	/	/	SYM
faba-66	188	21	18.12.2006	18.12.2006	NUM
faba-66	188	22	.	.	PUNCT
faba-66	188	23	decree	decree	NOUN
faba-66	188	24	of	of	ADP
faba-66	188	25	the	the	DET
faba-66	188	26	council	council	NOUN
faba-66	188	27	of	of	ADP
faba-66	188	28	ministers	minister	NOUN
faba-66	188	29	№	№	ADV
faba-66	188	30	1	1	NUM
faba-66	188	31	/	/	SYM
faba-66	188	32	11.01.2008	11.01.2008	NOUN
faba-66	188	33	.	.	PUNCT
faba-66	189	1	law	law	NOUN
faba-66	189	2	for	for	ADP
faba-66	189	3	amendment	amendment	NOUN
faba-66	189	4	and	and	CCONJ
faba-66	189	5	supplement	supplement	NOUN
faba-66	189	6	of	of	ADP
faba-66	189	7	the	the	DET
faba-66	189	8	law	law	NOUN
faba-66	189	9	for	for	ADP
faba-66	189	10	the	the	DET
faba-66	189	11	taxes	taxis	NOUN
faba-66	189	12	on	on	ADP
faba-66	189	13	incomes	income	NOUN
faba-66	189	14	of	of	ADP
faba-66	189	15	natural	natural	ADJ
faba-66	189	16	persons	person	NOUN
faba-66	189	17	(	(	PUNCT
faba-66	189	18	promulgated	promulgate	VERB
faba-66	189	19	,	,	PUNCT
faba-66	189	20	sg	sg	PROPN
faba-66	189	21	,	,	PUNCT
faba-66	189	22	no	no	INTJ
faba-66	189	23	.	.	NOUN
faba-66	189	24	113	113	NUM
faba-66	189	25	of	of	ADP
faba-66	189	26	28.12.2007	28.12.2007	NUM
faba-66	189	27	)	)	PUNCT
faba-66	189	28	.	.	PUNCT
faba-66	190	1	law	law	NOUN
faba-66	190	2	for	for	ADP
faba-66	190	3	the	the	DET
faba-66	190	4	state	state	NOUN
faba-66	190	5	budget	budget	NOUN
faba-66	190	6	of	of	ADP
faba-66	190	7	the	the	DET
faba-66	190	8	republic	republic	NOUN
faba-66	190	9	of	of	ADP
faba-66	190	10	bulgaria	bulgaria	PROPN
faba-66	190	11	for	for	ADP
faba-66	190	12	2021	2021	NUM
faba-66	190	13	(	(	PUNCT
faba-66	190	14	promulgated	promulgate	VERB
faba-66	190	15	,	,	PUNCT
faba-66	190	16	sg	sg	PROPN
faba-66	190	17	,	,	PUNCT
faba-66	190	18	no	no	INTJ
faba-66	190	19	.	.	NOUN
faba-66	190	20	104	104	NUM
faba-66	190	21	of	of	ADP
faba-66	190	22	08.12.2020	08.12.2020	NOUN
faba-66	190	23	)	)	PUNCT
faba-66	190	24	.	.	PUNCT
faba-66	191	1	law	law	NOUN
faba-66	191	2	for	for	ADP
faba-66	191	3	the	the	DET
faba-66	191	4	taxes	taxis	NOUN
faba-66	191	5	on	on	ADP
faba-66	191	6	incomes	income	NOUN
faba-66	191	7	of	of	ADP
faba-66	191	8	natural	natural	ADJ
faba-66	191	9	persons	person	NOUN
faba-66	191	10	(	(	PUNCT
faba-66	191	11	promulgated	promulgate	VERB
faba-66	191	12	,	,	PUNCT
faba-66	191	13	sg	sg	PROPN
faba-66	191	14	,	,	PUNCT
faba-66	191	15	no	no	INTJ
faba-66	191	16	.	.	NOUN
faba-66	191	17	95	95	NUM
faba-66	191	18	of	of	ADP
faba-66	191	19	24.11.2006	24.11.2006	NOUN
faba-66	191	20	,	,	PUNCT
faba-66	191	21	effective	effective	ADJ
faba-66	191	22	01.01.2007	01.01.2007	NOUN
faba-66	191	23	)	)	PUNCT
faba-66	191	24	.	.	PUNCT
faba-66	192	1	national	national	PROPN
faba-66	192	2	statistical	statistical	PROPN
faba-66	192	3	institute	institute	PROPN
faba-66	192	4	,	,	PUNCT
faba-66	192	5	census	census	NOUN
faba-66	192	6	of	of	ADP
faba-66	192	7	population	population	NOUN
faba-66	192	8	and	and	CCONJ
faba-66	192	9	housing	housing	NOUN
faba-66	192	10	in	in	ADP
faba-66	192	11	the	the	DET
faba-66	192	12	republic	republic	NOUN
faba-66	192	13	of	of	ADP
faba-66	192	14	bulgaria	bulgaria	PROPN
faba-66	192	15	2011	2011	NUM
faba-66	192	16	.	.	PUNCT
faba-66	193	1	social	social	ADJ
faba-66	193	2	assistance	assistance	NOUN
faba-66	193	3	act	act	NOUN
faba-66	193	4	(	(	PUNCT
faba-66	193	5	promulgated	promulgate	VERB
faba-66	193	6	,	,	PUNCT
faba-66	193	7	sg	sg	PROPN
faba-66	193	8	,	,	PUNCT
faba-66	193	9	no	no	INTJ
faba-66	193	10	.	.	PROPN
faba-66	194	1	56	56	NUM
faba-66	194	2	of	of	ADP
faba-66	194	3	19	19	NUM
faba-66	194	4	may	may	PROPN
faba-66	194	5	1998	1998	NUM
faba-66	194	6	)	)	PUNCT
faba-66	194	7	.	.	PUNCT
faba-66	195	1	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	PROPN