id	sid	tid	token	lemma	pos
faba-69	1	1	31	31	NUM
faba-69	1	2	finance	finance	NOUN
faba-69	1	3	,	,	PUNCT
faba-69	1	4	accounting	accounting	NOUN
faba-69	1	5	and	and	CCONJ
faba-69	1	6	business	business	NOUN
faba-69	1	7	analysis	analysis	NOUN
faba-69	1	8	volume	volume	NOUN
faba-69	1	9	3	3	NUM
faba-69	1	10	issue	issue	NOUN
faba-69	1	11	1	1	NUM
faba-69	1	12	,	,	PUNCT
faba-69	1	13	2021	2021	NUM
faba-69	1	14	http://faba.bg	http://faba.bg	X
faba-69	1	15	the	the	DET
faba-69	1	16	impact	impact	NOUN
faba-69	1	17	of	of	ADP
faba-69	1	18	tax	tax	NOUN
faba-69	1	19	burden	burden	NOUN
faba-69	1	20	and	and	CCONJ
faba-69	1	21	tax	tax	NOUN
faba-69	1	22	structure	structure	NOUN
faba-69	1	23	on	on	ADP
faba-69	1	24	the	the	DET
faba-69	1	25	economic	economic	ADJ
faba-69	1	26	growth	growth	NOUN
faba-69	1	27	of	of	ADP
faba-69	1	28	the	the	DET
faba-69	1	29	balkan	balkan	PROPN
faba-69	1	30	region	region	NOUN
faba-69	1	31	angelov	angelov	PROPN
faba-69	1	32	angel1	angel1	PROPN
faba-69	1	33	,	,	PUNCT
faba-69	1	34	nikolova	nikolova	PROPN
faba-69	1	35	velichka2	velichka2	PROPN
faba-69	1	36	department	department	PROPN
faba-69	1	37	of	of	ADP
faba-69	1	38	finance	finance	NOUN
faba-69	1	39	,	,	PUNCT
faba-69	1	40	university	university	NOUN
faba-69	1	41	of	of	ADP
faba-69	1	42	national	national	ADJ
faba-69	1	43	and	and	CCONJ
faba-69	1	44	world	world	NOUN
faba-69	1	45	economy	economy	NOUN
faba-69	1	46	,	,	PUNCT
faba-69	1	47	sofia	sofia	PROPN
faba-69	1	48	,	,	PUNCT
faba-69	1	49	bulgaria1	bulgaria1	PROPN
faba-69	1	50	department	department	PROPN
faba-69	1	51	of	of	ADP
faba-69	1	52	economics	economic	NOUN
faba-69	1	53	,	,	PUNCT
faba-69	1	54	university	university	NOUN
faba-69	1	55	of	of	ADP
faba-69	1	56	national	national	ADJ
faba-69	1	57	and	and	CCONJ
faba-69	1	58	world	world	NOUN
faba-69	1	59	economy	economy	NOUN
faba-69	1	60	,	,	PUNCT
faba-69	1	61	sofia	sofia	PROPN
faba-69	1	62	,	,	PUNCT
faba-69	1	63	bulgaria	bulgaria	PROPN
faba-69	1	64	2	2	NUM
faba-69	1	65	info	info	NOUN
faba-69	1	66	articles	article	NOUN
faba-69	1	67	abstract	abstract	ADJ
faba-69	1	68	history	history	NOUN
faba-69	1	69	article	article	NOUN
faba-69	1	70	:	:	PUNCT
faba-69	1	71	submitted	submit	VERB
faba-69	1	72	12	12	NUM
faba-69	1	73	january	january	NOUN
faba-69	1	74	2021	2021	NUM
faba-69	1	75	revised	revise	VERB
faba-69	1	76	4	4	NUM
faba-69	1	77	march	march	NOUN
faba-69	1	78	2021	2021	NUM
faba-69	1	79	accepted	accept	VERB
faba-69	1	80	20	20	NUM
faba-69	1	81	april	april	PROPN
faba-69	1	82	2021	2021	NUM
faba-69	1	83	purpose	purpose	NOUN
faba-69	1	84	:	:	PUNCT
faba-69	1	85	the	the	DET
faba-69	1	86	present	present	ADJ
faba-69	1	87	study	study	NOUN
faba-69	1	88	is	be	AUX
faba-69	1	89	aimed	aim	VERB
faba-69	1	90	at	at	ADP
faba-69	1	91	the	the	DET
faba-69	1	92	analysis	analysis	NOUN
faba-69	1	93	of	of	ADP
faba-69	1	94	the	the	DET
faba-69	1	95	extent	extent	NOUN
faba-69	1	96	to	to	PART
faba-69	1	97	which	which	PRON
faba-69	1	98	the	the	DET
faba-69	1	99	collected	collect	VERB
faba-69	1	100	taxes	taxis	NOUN
faba-69	1	101	and	and	CCONJ
faba-69	1	102	the	the	DET
faba-69	1	103	structure	structure	NOUN
faba-69	1	104	thereof	thereof	ADV
faba-69	1	105	have	have	VERB
faba-69	1	106	an	an	DET
faba-69	1	107	impact	impact	NOUN
faba-69	1	108	on	on	ADP
faba-69	1	109	the	the	DET
faba-69	1	110	economic	economic	ADJ
faba-69	1	111	growth	growth	NOUN
faba-69	1	112	of	of	ADP
faba-69	1	113	the	the	DET
faba-69	1	114	balkan	balkan	PROPN
faba-69	1	115	region	region	NOUN
faba-69	1	116	.	.	PUNCT
faba-69	2	1	design	design	NOUN
faba-69	2	2	/	/	SYM
faba-69	2	3	methodology	methodology	NOUN
faba-69	2	4	/	/	SYM
faba-69	2	5	approach	approach	NOUN
faba-69	2	6	:	:	PUNCT
faba-69	2	7	linear	linear	ADJ
faba-69	2	8	regression	regression	NOUN
faba-69	2	9	models	model	NOUN
faba-69	2	10	have	have	AUX
faba-69	2	11	been	be	AUX
faba-69	2	12	developed	develop	VERB
faba-69	2	13	and	and	CCONJ
faba-69	2	14	applied	apply	VERB
faba-69	2	15	.	.	PUNCT
faba-69	3	1	data	datum	NOUN
faba-69	3	2	for	for	ADP
faba-69	3	3	the	the	DET
faba-69	3	4	period	period	NOUN
faba-69	3	5	2005	2005	NUM
faba-69	3	6	-	-	SYM
faba-69	3	7	2018	2018	NUM
faba-69	3	8	have	have	AUX
faba-69	3	9	been	be	AUX
faba-69	3	10	used	use	VERB
faba-69	3	11	from	from	ADP
faba-69	3	12	the	the	DET
faba-69	3	13	annual	annual	ADJ
faba-69	3	14	reports	report	NOUN
faba-69	3	15	on	on	ADP
faba-69	3	16	the	the	DET
faba-69	3	17	execution	execution	NOUN
faba-69	3	18	of	of	ADP
faba-69	3	19	the	the	DET
faba-69	3	20	consolidated	consolidated	ADJ
faba-69	3	21	budget	budget	NOUN
faba-69	3	22	,	,	PUNCT
faba-69	3	23	published	publish	VERB
faba-69	3	24	by	by	ADP
faba-69	3	25	the	the	DET
faba-69	3	26	ministries	ministry	NOUN
faba-69	3	27	of	of	ADP
faba-69	3	28	finance	finance	NOUN
faba-69	3	29	of	of	ADP
faba-69	3	30	the	the	DET
faba-69	3	31	balkan	balkan	ADJ
faba-69	3	32	countries	country	NOUN
faba-69	3	33	and	and	CCONJ
faba-69	3	34	macroeconomic	macroeconomic	ADJ
faba-69	3	35	data	datum	NOUN
faba-69	3	36	from	from	ADP
faba-69	3	37	their	their	PRON
faba-69	3	38	central	central	ADJ
faba-69	3	39	banks	bank	NOUN
faba-69	3	40	and	and	CCONJ
faba-69	3	41	national	national	ADJ
faba-69	3	42	statistical	statistical	ADJ
faba-69	3	43	institutions	institution	NOUN
faba-69	3	44	.	.	PUNCT
faba-69	4	1	the	the	DET
faba-69	4	2	estimation	estimation	NOUN
faba-69	4	3	is	be	AUX
faba-69	4	4	made	make	VERB
faba-69	4	5	using	use	VERB
faba-69	4	6	the	the	DET
faba-69	4	7	ordinary	ordinary	ADJ
faba-69	4	8	least	least	ADJ
faba-69	4	9	squares	square	NOUN
faba-69	4	10	(	(	PUNCT
faba-69	4	11	ols	ol	NOUN
faba-69	4	12	)	)	PUNCT
faba-69	4	13	method	method	NOUN
faba-69	4	14	.	.	PUNCT
faba-69	5	1	findings	finding	NOUN
faba-69	5	2	:	:	PUNCT
faba-69	5	3	the	the	DET
faba-69	5	4	results	result	NOUN
faba-69	5	5	of	of	ADP
faba-69	5	6	the	the	DET
faba-69	5	7	applied	apply	VERB
faba-69	5	8	models	model	NOUN
faba-69	5	9	show	show	VERB
faba-69	5	10	that	that	SCONJ
faba-69	5	11	the	the	DET
faba-69	5	12	increase	increase	NOUN
faba-69	5	13	of	of	ADP
faba-69	5	14	the	the	DET
faba-69	5	15	tax	tax	NOUN
faba-69	5	16	burden	burden	NOUN
faba-69	5	17	during	during	ADP
faba-69	5	18	the	the	DET
faba-69	5	19	period	period	NOUN
faba-69	5	20	under	under	ADP
faba-69	5	21	review	review	NOUN
faba-69	5	22	and	and	CCONJ
faba-69	5	23	the	the	DET
faba-69	5	24	restructuring	restructuring	NOUN
faba-69	5	25	of	of	ADP
faba-69	5	26	the	the	DET
faba-69	5	27	tax	tax	NOUN
faba-69	5	28	systems	system	NOUN
faba-69	5	29	have	have	VERB
faba-69	5	30	a	a	DET
faba-69	5	31	restraining	restraining	NOUN
faba-69	5	32	effect	effect	NOUN
faba-69	5	33	in	in	ADP
faba-69	5	34	the	the	DET
faba-69	5	35	search	search	NOUN
faba-69	5	36	for	for	ADP
faba-69	5	37	higher	high	ADJ
faba-69	5	38	economic	economic	ADJ
faba-69	5	39	growth	growth	NOUN
faba-69	5	40	.	.	PUNCT
faba-69	6	1	the	the	DET
faba-69	6	2	countries	country	NOUN
faba-69	6	3	in	in	ADP
faba-69	6	4	the	the	DET
faba-69	6	5	balkan	balkan	ADJ
faba-69	6	6	region	region	NOUN
faba-69	6	7	where	where	SCONJ
faba-69	6	8	the	the	DET
faba-69	6	9	tax	tax	NOUN
faba-69	6	10	burden	burden	NOUN
faba-69	6	11	is	be	AUX
faba-69	6	12	lower	low	ADJ
faba-69	6	13	,	,	PUNCT
faba-69	6	14	as	as	ADV
faba-69	6	15	well	well	ADV
faba-69	6	16	as	as	ADP
faba-69	6	17	the	the	DET
faba-69	6	18	countries	country	NOUN
faba-69	6	19	where	where	SCONJ
faba-69	6	20	indirect	indirect	ADJ
faba-69	6	21	taxes	taxis	NOUN
faba-69	6	22	occupy	occupy	VERB
faba-69	6	23	a	a	DET
faba-69	6	24	larger	large	ADJ
faba-69	6	25	relative	relative	ADJ
faba-69	6	26	share	share	NOUN
faba-69	6	27	,	,	PUNCT
faba-69	6	28	show	show	VERB
faba-69	6	29	better	well	ADJ
faba-69	6	30	economic	economic	ADJ
faba-69	6	31	results	result	NOUN
faba-69	6	32	.	.	PUNCT
faba-69	7	1	practical	practical	ADJ
faba-69	7	2	implications	implication	NOUN
faba-69	7	3	:	:	PUNCT
faba-69	7	4	the	the	DET
faba-69	7	5	present	present	ADJ
faba-69	7	6	study	study	NOUN
faba-69	7	7	provides	provide	VERB
faba-69	7	8	a	a	DET
faba-69	7	9	good	good	ADJ
faba-69	7	10	starting	starting	NOUN
faba-69	7	11	point	point	NOUN
faba-69	7	12	for	for	ADP
faba-69	7	13	the	the	DET
faba-69	7	14	conduct	conduct	NOUN
faba-69	7	15	of	of	ADP
faba-69	7	16	fiscal	fiscal	ADJ
faba-69	7	17	policy	policy	NOUN
faba-69	7	18	by	by	ADP
faba-69	7	19	the	the	DET
faba-69	7	20	ruling	rule	VERB
faba-69	7	21	governments	government	NOUN
faba-69	7	22	in	in	ADP
faba-69	7	23	the	the	DET
faba-69	7	24	countries	country	NOUN
faba-69	7	25	of	of	ADP
faba-69	7	26	the	the	DET
faba-69	7	27	balkan	balkan	PROPN
faba-69	7	28	region	region	NOUN
faba-69	7	29	.	.	PUNCT
faba-69	8	1	the	the	DET
faba-69	8	2	guidelines	guideline	NOUN
faba-69	8	3	are	be	AUX
faba-69	8	4	on	on	ADP
faba-69	8	5	how	how	SCONJ
faba-69	8	6	these	these	DET
faba-69	8	7	governments	government	NOUN
faba-69	8	8	manage	manage	VERB
faba-69	8	9	the	the	DET
faba-69	8	10	tax	tax	NOUN
faba-69	8	11	burden	burden	NOUN
faba-69	8	12	on	on	ADP
faba-69	8	13	the	the	DET
faba-69	8	14	economic	economic	ADJ
faba-69	8	15	agents	agent	NOUN
faba-69	8	16	and	and	CCONJ
faba-69	8	17	what	what	PRON
faba-69	8	18	the	the	DET
faba-69	8	19	appropriate	appropriate	ADJ
faba-69	8	20	structure	structure	NOUN
faba-69	8	21	of	of	ADP
faba-69	8	22	applicable	applicable	ADJ
faba-69	8	23	taxes	taxis	NOUN
faba-69	8	24	would	would	AUX
faba-69	8	25	be	be	AUX
faba-69	8	26	to	to	PART
faba-69	8	27	achieve	achieve	VERB
faba-69	8	28	sustainable	sustainable	ADJ
faba-69	8	29	economic	economic	ADJ
faba-69	8	30	development	development	NOUN
faba-69	8	31	.	.	PUNCT
faba-69	9	1	originality	originality	NOUN
faba-69	9	2	/	/	SYM
faba-69	9	3	value	value	NOUN
faba-69	9	4	:	:	PUNCT
faba-69	9	5	the	the	DET
faba-69	9	6	study	study	NOUN
faba-69	9	7	contributes	contribute	VERB
faba-69	9	8	to	to	ADP
faba-69	9	9	the	the	DET
faba-69	9	10	scientific	scientific	ADJ
faba-69	9	11	literature	literature	NOUN
faba-69	9	12	by	by	ADP
faba-69	9	13	conducting	conduct	VERB
faba-69	9	14	an	an	DET
faba-69	9	15	extensive	extensive	ADJ
faba-69	9	16	analysis	analysis	NOUN
faba-69	9	17	of	of	ADP
faba-69	9	18	some	some	PRON
faba-69	9	19	of	of	ADP
faba-69	9	20	the	the	DET
faba-69	9	21	already	already	ADV
faba-69	9	22	studied	study	VERB
faba-69	9	23	relationships	relationship	NOUN
faba-69	9	24	between	between	ADP
faba-69	9	25	taxation	taxation	NOUN
faba-69	9	26	and	and	CCONJ
faba-69	9	27	economic	economic	ADJ
faba-69	9	28	growth	growth	NOUN
faba-69	9	29	,	,	PUNCT
faba-69	9	30	on	on	ADP
faba-69	9	31	the	the	DET
faba-69	9	32	one	one	NUM
faba-69	9	33	hand	hand	NOUN
faba-69	9	34	,	,	PUNCT
faba-69	9	35	and	and	CCONJ
faba-69	9	36	examines	examine	VERB
faba-69	9	37	the	the	DET
faba-69	9	38	extent	extent	NOUN
faba-69	9	39	to	to	PART
faba-69	9	40	which	which	PRON
faba-69	9	41	opinions	opinion	NOUN
faba-69	9	42	already	already	ADV
faba-69	9	43	expressed	express	VERB
faba-69	9	44	are	be	AUX
faba-69	9	45	applicable	applicable	ADJ
faba-69	9	46	to	to	ADP
faba-69	9	47	balkan	balkan	PROPN
faba-69	9	48	countries‟	countries‟	PROPN
faba-69	9	49	policy	policy	NOUN
faba-69	9	50	,	,	PUNCT
faba-69	9	51	on	on	ADP
faba-69	9	52	the	the	DET
faba-69	9	53	other	other	ADJ
faba-69	9	54	hand	hand	NOUN
faba-69	9	55	.	.	PUNCT
faba-69	10	1	the	the	DET
faba-69	10	2	study	study	NOUN
faba-69	10	3	also	also	ADV
faba-69	10	4	identifies	identify	VERB
faba-69	10	5	the	the	DET
faba-69	10	6	reason	reason	NOUN
faba-69	10	7	for	for	ADP
faba-69	10	8	some	some	PRON
faba-69	10	9	of	of	ADP
faba-69	10	10	the	the	DET
faba-69	10	11	dynamic	dynamic	ADJ
faba-69	10	12	processes	process	NOUN
faba-69	10	13	in	in	ADP
faba-69	10	14	the	the	DET
faba-69	10	15	balkan	balkan	ADJ
faba-69	10	16	economies	economy	NOUN
faba-69	10	17	in	in	ADP
faba-69	10	18	the	the	DET
faba-69	10	19	period	period	NOUN
faba-69	10	20	2005	2005	NUM
faba-69	10	21	-	-	SYM
faba-69	10	22	2018	2018	NUM
faba-69	10	23	.	.	PUNCT
faba-69	11	1	keywords	keyword	NOUN
faba-69	11	2	:	:	PUNCT
faba-69	11	3	tax	tax	NOUN
faba-69	11	4	burden	burden	NOUN
faba-69	11	5	,	,	PUNCT
faba-69	11	6	tax	tax	NOUN
faba-69	11	7	structure	structure	NOUN
faba-69	11	8	,	,	PUNCT
faba-69	11	9	balkan	balkan	ADJ
faba-69	11	10	countries	country	NOUN
faba-69	11	11	,	,	PUNCT
faba-69	11	12	economic	economic	ADJ
faba-69	11	13	growth	growth	NOUN
faba-69	11	14	.	.	PUNCT
faba-69	12	1	*	*	PUNCT
faba-69	12	2	address	address	NOUN
faba-69	12	3	correspondence	correspondence	NOUN
faba-69	12	4	:	:	PUNCT
faba-69	13	1	e	e	X
faba-69	13	2	-	-	NOUN
faba-69	13	3	mail	mail	NOUN
faba-69	13	4	:	:	PUNCT
faba-69	13	5	angelov@unwe.bg1	angelov@unwe.bg1	NOUN
faba-69	13	6	vnikolova@unwe.bg2	vnikolova@unwe.bg2	ADJ
faba-69	13	7	angelov	angelov	NOUN
faba-69	13	8	angel	angel	NOUN
faba-69	13	9	et	et	PROPN
faba-69	13	10	al	al	PROPN
faba-69	13	11	.	.	PUNCT
faba-69	13	12	/	/	SYM
faba-69	13	13	finance	finance	NOUN
faba-69	13	14	,	,	PUNCT
faba-69	13	15	accounting	accounting	NOUN
faba-69	13	16	and	and	CCONJ
faba-69	13	17	business	business	NOUN
faba-69	13	18	analysis	analysis	NOUN
faba-69	13	19	3	3	NUM
faba-69	13	20	(	(	PUNCT
faba-69	13	21	1	1	NUM
faba-69	13	22	)	)	PUNCT
faba-69	13	23	2021	2021	NUM
faba-69	13	24	32	32	NUM
faba-69	13	25	introduction	introduction	NOUN
faba-69	13	26	tax	tax	NOUN
faba-69	13	27	systems	system	NOUN
faba-69	13	28	management	management	NOUN
faba-69	13	29	is	be	AUX
faba-69	13	30	of	of	ADP
faba-69	13	31	particular	particular	ADJ
faba-69	13	32	importance	importance	NOUN
faba-69	13	33	in	in	ADP
faba-69	13	34	conducting	conduct	VERB
faba-69	13	35	fiscal	fiscal	ADJ
faba-69	13	36	policy	policy	NOUN
faba-69	13	37	in	in	ADP
faba-69	13	38	modern	modern	ADJ
faba-69	13	39	societies	society	NOUN
faba-69	13	40	.	.	PUNCT
faba-69	14	1	changes	change	NOUN
faba-69	14	2	in	in	ADP
faba-69	14	3	tax	tax	NOUN
faba-69	14	4	systems	system	NOUN
faba-69	14	5	can	can	AUX
faba-69	14	6	stimulate	stimulate	VERB
faba-69	14	7	the	the	DET
faba-69	14	8	economic	economic	ADJ
faba-69	14	9	agents	agent	NOUN
faba-69	14	10	and	and	CCONJ
faba-69	14	11	their	their	PRON
faba-69	14	12	activity	activity	NOUN
faba-69	14	13	and	and	CCONJ
faba-69	14	14	contribute	contribute	VERB
faba-69	14	15	to	to	ADP
faba-69	14	16	better	well	ADJ
faba-69	14	17	economic	economic	ADJ
faba-69	14	18	performance	performance	NOUN
faba-69	14	19	,	,	PUNCT
faba-69	14	20	respectively	respectively	ADV
faba-69	14	21	.	.	PUNCT
faba-69	15	1	on	on	ADP
faba-69	15	2	the	the	DET
faba-69	15	3	other	other	ADJ
faba-69	15	4	hand	hand	NOUN
faba-69	15	5	,	,	PUNCT
faba-69	15	6	these	these	DET
faba-69	15	7	changes	change	NOUN
faba-69	15	8	can	can	AUX
faba-69	15	9	lead	lead	VERB
faba-69	15	10	to	to	ADP
faba-69	15	11	the	the	DET
faba-69	15	12	cessation	cessation	NOUN
faba-69	15	13	of	of	ADP
faba-69	15	14	production	production	NOUN
faba-69	15	15	activities	activity	NOUN
faba-69	15	16	that	that	PRON
faba-69	15	17	are	be	AUX
faba-69	15	18	specific	specific	ADJ
faba-69	15	19	for	for	ADP
faba-69	15	20	an	an	DET
faba-69	15	21	area	area	NOUN
faba-69	15	22	or	or	CCONJ
faba-69	15	23	region	region	NOUN
faba-69	15	24	,	,	PUNCT
faba-69	15	25	to	to	PART
faba-69	15	26	discourage	discourage	VERB
faba-69	15	27	foreign	foreign	ADJ
faba-69	15	28	investors	investor	NOUN
faba-69	15	29	and	and	CCONJ
faba-69	15	30	the	the	DET
faba-69	15	31	persons	person	NOUN
faba-69	15	32	employed	employ	VERB
faba-69	15	33	in	in	ADP
faba-69	15	34	private	private	ADJ
faba-69	15	35	sector	sector	NOUN
faba-69	15	36	as	as	ADV
faba-69	15	37	well	well	ADV
faba-69	15	38	as	as	ADP
faba-69	15	39	to	to	PART
faba-69	15	40	stimulate	stimulate	VERB
faba-69	15	41	the	the	DET
faba-69	15	42	spreading	spreading	NOUN
faba-69	15	43	of	of	ADP
faba-69	15	44	shadow	shadow	NOUN
faba-69	15	45	economy	economy	NOUN
faba-69	15	46	.	.	PUNCT
faba-69	16	1	the	the	DET
faba-69	16	2	object	object	NOUN
faba-69	16	3	of	of	ADP
faba-69	16	4	this	this	DET
faba-69	16	5	study	study	NOUN
faba-69	16	6	is	be	AUX
faba-69	16	7	the	the	DET
faba-69	16	8	tax	tax	NOUN
faba-69	16	9	structure	structure	NOUN
faba-69	16	10	in	in	ADP
faba-69	16	11	the	the	DET
faba-69	16	12	countries	country	NOUN
faba-69	16	13	from	from	ADP
faba-69	16	14	the	the	DET
faba-69	16	15	balkan	balkan	PROPN
faba-69	16	16	region	region	NOUN
faba-69	16	17	.	.	PUNCT
faba-69	17	1	the	the	DET
faba-69	17	2	subject	subject	NOUN
faba-69	17	3	of	of	ADP
faba-69	17	4	the	the	DET
faba-69	17	5	study	study	NOUN
faba-69	17	6	is	be	AUX
faba-69	17	7	the	the	DET
faba-69	17	8	influence	influence	NOUN
faba-69	17	9	of	of	ADP
faba-69	17	10	the	the	DET
faba-69	17	11	tax	tax	NOUN
faba-69	17	12	burden	burden	NOUN
faba-69	17	13	and	and	CCONJ
faba-69	17	14	the	the	DET
faba-69	17	15	tax	tax	NOUN
faba-69	17	16	structure	structure	NOUN
faba-69	17	17	on	on	ADP
faba-69	17	18	the	the	DET
faba-69	17	19	economic	economic	ADJ
faba-69	17	20	growth	growth	NOUN
faba-69	17	21	of	of	ADP
faba-69	17	22	the	the	DET
faba-69	17	23	balkan	balkan	ADJ
faba-69	17	24	region	region	NOUN
faba-69	17	25	.	.	PUNCT
faba-69	18	1	the	the	DET
faba-69	18	2	aim	aim	NOUN
faba-69	18	3	of	of	ADP
faba-69	18	4	the	the	DET
faba-69	18	5	study	study	NOUN
faba-69	18	6	is	be	AUX
faba-69	18	7	to	to	PART
faba-69	18	8	examine	examine	VERB
faba-69	18	9	the	the	DET
faba-69	18	10	extent	extent	NOUN
faba-69	18	11	to	to	PART
faba-69	18	12	which	which	PRON
faba-69	18	13	the	the	DET
faba-69	18	14	tax	tax	NOUN
faba-69	18	15	burden	burden	NOUN
faba-69	18	16	,	,	PUNCT
faba-69	18	17	on	on	ADP
faba-69	18	18	the	the	DET
faba-69	18	19	one	one	NUM
faba-69	18	20	hand	hand	NOUN
faba-69	18	21	,	,	PUNCT
faba-69	18	22	and	and	CCONJ
faba-69	18	23	the	the	DET
faba-69	18	24	structure	structure	NOUN
faba-69	18	25	of	of	ADP
faba-69	18	26	taxation	taxation	NOUN
faba-69	18	27	,	,	PUNCT
faba-69	18	28	on	on	ADP
faba-69	18	29	the	the	DET
faba-69	18	30	other	other	ADJ
faba-69	18	31	hand	hand	NOUN
faba-69	18	32	,	,	PUNCT
faba-69	18	33	have	have	VERB
faba-69	18	34	an	an	DET
faba-69	18	35	impact	impact	NOUN
faba-69	18	36	on	on	ADP
faba-69	18	37	the	the	DET
faba-69	18	38	opportunities	opportunity	NOUN
faba-69	18	39	for	for	ADP
faba-69	18	40	achieving	achieve	VERB
faba-69	18	41	economic	economic	ADJ
faba-69	18	42	growth	growth	NOUN
faba-69	18	43	in	in	ADP
faba-69	18	44	the	the	DET
faba-69	18	45	period	period	NOUN
faba-69	18	46	2005	2005	NUM
faba-69	18	47	-	-	SYM
faba-69	18	48	2018	2018	NUM
faba-69	18	49	within	within	ADP
faba-69	18	50	the	the	DET
faba-69	18	51	balkan	balkan	ADJ
faba-69	18	52	region	region	NOUN
faba-69	18	53	.	.	PUNCT
faba-69	19	1	the	the	DET
faba-69	19	2	study	study	NOUN
faba-69	19	3	is	be	AUX
faba-69	19	4	structured	structure	VERB
faba-69	19	5	in	in	ADP
faba-69	19	6	several	several	ADJ
faba-69	19	7	sections	section	NOUN
faba-69	19	8	.	.	PUNCT
faba-69	20	1	the	the	DET
faba-69	20	2	first	first	ADJ
faba-69	20	3	section	section	NOUN
faba-69	20	4	reviews	review	VERB
faba-69	20	5	the	the	DET
faba-69	20	6	literature	literature	NOUN
faba-69	20	7	available	available	ADJ
faba-69	20	8	so	so	ADV
faba-69	20	9	far	far	ADV
faba-69	20	10	,	,	PUNCT
faba-69	20	11	which	which	PRON
faba-69	20	12	analyzes	analyze	VERB
faba-69	20	13	the	the	DET
faba-69	20	14	impact	impact	NOUN
faba-69	20	15	of	of	ADP
faba-69	20	16	taxes	taxis	NOUN
faba-69	20	17	on	on	ADP
faba-69	20	18	economic	economic	ADJ
faba-69	20	19	growth	growth	NOUN
faba-69	20	20	,	,	PUNCT
faba-69	20	21	changes	change	NOUN
faba-69	20	22	in	in	ADP
faba-69	20	23	the	the	DET
faba-69	20	24	tax	tax	NOUN
faba-69	20	25	burden	burden	NOUN
faba-69	20	26	and	and	CCONJ
faba-69	20	27	the	the	DET
faba-69	20	28	channels	channel	NOUN
faba-69	20	29	of	of	ADP
faba-69	20	30	influence	influence	NOUN
faba-69	20	31	of	of	ADP
faba-69	20	32	the	the	DET
faba-69	20	33	main	main	ADJ
faba-69	20	34	types	type	NOUN
faba-69	20	35	of	of	ADP
faba-69	20	36	taxes	taxis	NOUN
faba-69	20	37	.	.	PUNCT
faba-69	21	1	the	the	DET
faba-69	21	2	second	second	ADJ
faba-69	21	3	section	section	NOUN
faba-69	21	4	presents	present	VERB
faba-69	21	5	a	a	DET
faba-69	21	6	descriptive	descriptive	ADJ
faba-69	21	7	analysis	analysis	NOUN
faba-69	21	8	of	of	ADP
faba-69	21	9	the	the	DET
faba-69	21	10	tax	tax	NOUN
faba-69	21	11	burden	burden	NOUN
faba-69	21	12	,	,	PUNCT
faba-69	21	13	tax	tax	NOUN
faba-69	21	14	structure	structure	NOUN
faba-69	21	15	and	and	CCONJ
faba-69	21	16	economic	economic	ADJ
faba-69	21	17	growth	growth	NOUN
faba-69	21	18	of	of	ADP
faba-69	21	19	the	the	DET
faba-69	21	20	countries	country	NOUN
faba-69	21	21	in	in	ADP
faba-69	21	22	the	the	DET
faba-69	21	23	balkan	balkan	ADJ
faba-69	21	24	region	region	NOUN
faba-69	21	25	.	.	PUNCT
faba-69	22	1	the	the	DET
faba-69	22	2	third	third	ADJ
faba-69	22	3	section	section	NOUN
faba-69	22	4	describes	describe	VERB
faba-69	22	5	the	the	DET
faba-69	22	6	methodological	methodological	ADJ
faba-69	22	7	framework	framework	NOUN
faba-69	22	8	of	of	ADP
faba-69	22	9	the	the	DET
faba-69	22	10	analysis	analysis	NOUN
faba-69	22	11	,	,	PUNCT
faba-69	22	12	while	while	SCONJ
faba-69	22	13	the	the	DET
faba-69	22	14	fourth	fourth	ADJ
faba-69	22	15	and	and	CCONJ
faba-69	22	16	fifth	fifth	ADJ
faba-69	22	17	sections	section	NOUN
faba-69	22	18	present	present	VERB
faba-69	22	19	and	and	CCONJ
faba-69	22	20	analyze	analyze	VERB
faba-69	22	21	the	the	DET
faba-69	22	22	results	result	NOUN
faba-69	22	23	obtained	obtain	VERB
faba-69	22	24	.	.	PUNCT
faba-69	23	1	literature	literature	PROPN
faba-69	23	2	review	review	VERB
faba-69	23	3	the	the	DET
faba-69	23	4	modern	modern	ADJ
faba-69	23	5	theoretical	theoretical	ADJ
faba-69	23	6	and	and	CCONJ
faba-69	23	7	empirical	empirical	ADJ
faba-69	23	8	scientific	scientific	ADJ
faba-69	23	9	studies	study	NOUN
faba-69	23	10	do	do	AUX
faba-69	23	11	not	not	PART
faba-69	23	12	provide	provide	VERB
faba-69	23	13	an	an	DET
faba-69	23	14	unanimous	unanimous	ADJ
faba-69	23	15	answer	answer	NOUN
faba-69	23	16	to	to	ADP
faba-69	23	17	the	the	DET
faba-69	23	18	question	question	NOUN
faba-69	23	19	of	of	ADP
faba-69	23	20	the	the	DET
faba-69	23	21	effects	effect	NOUN
faba-69	23	22	of	of	ADP
faba-69	23	23	taxation	taxation	NOUN
faba-69	23	24	on	on	ADP
faba-69	23	25	economic	economic	ADJ
faba-69	23	26	growth	growth	NOUN
faba-69	23	27	.	.	PUNCT
faba-69	24	1	most	most	ADJ
faba-69	24	2	authors	author	NOUN
faba-69	24	3	,	,	PUNCT
faba-69	24	4	including	include	VERB
faba-69	24	5	marsden	marsden	PROPN
faba-69	24	6	(	(	PUNCT
faba-69	24	7	1984	1984	NUM
faba-69	24	8	)	)	PUNCT
faba-69	24	9	,	,	PUNCT
faba-69	24	10	king	king	NOUN
faba-69	24	11	and	and	CCONJ
faba-69	24	12	rebelo	rebelo	NOUN
faba-69	24	13	(	(	PUNCT
faba-69	24	14	1990	1990	NUM
faba-69	24	15	)	)	PUNCT
faba-69	24	16	,	,	PUNCT
faba-69	24	17	plosser	plosser	NOUN
faba-69	24	18	(	(	PUNCT
faba-69	24	19	1992	1992	NUM
faba-69	24	20	)	)	PUNCT
faba-69	24	21	,	,	PUNCT
faba-69	24	22	engen	engen	PROPN
faba-69	24	23	and	and	CCONJ
faba-69	24	24	skinner	skinner	PROPN
faba-69	24	25	(	(	PUNCT
faba-69	24	26	1992	1992	NUM
faba-69	24	27	)	)	PUNCT
faba-69	24	28	,	,	PUNCT
faba-69	24	29	bassanini	bassanini	PROPN
faba-69	24	30	et	et	PROPN
faba-69	24	31	al	al	PROPN
faba-69	24	32	.	.	PROPN
faba-69	24	33	(	(	PUNCT
faba-69	24	34	2001	2001	NUM
faba-69	24	35	)	)	PUNCT
faba-69	24	36	,	,	PUNCT
faba-69	24	37	lee	lee	PROPN
faba-69	24	38	and	and	CCONJ
faba-69	24	39	gordon	gordon	PROPN
faba-69	24	40	(	(	PUNCT
faba-69	24	41	2005	2005	NUM
faba-69	24	42	)	)	PUNCT
faba-69	24	43	and	and	CCONJ
faba-69	24	44	ilzetzki	ilzetzki	ADJ
faba-69	24	45	(	(	PUNCT
faba-69	24	46	2011	2011	NUM
faba-69	24	47	)	)	PUNCT
faba-69	24	48	,	,	PUNCT
faba-69	24	49	argue	argue	VERB
faba-69	24	50	that	that	SCONJ
faba-69	24	51	taxes	taxis	NOUN
faba-69	24	52	have	have	VERB
faba-69	24	53	a	a	DET
faba-69	24	54	predominantly	predominantly	ADV
faba-69	24	55	negative	negative	ADJ
faba-69	24	56	impact	impact	NOUN
faba-69	24	57	on	on	ADP
faba-69	24	58	the	the	DET
faba-69	24	59	attempts	attempt	NOUN
faba-69	24	60	to	to	PART
faba-69	24	61	achieve	achieve	VERB
faba-69	24	62	economic	economic	ADJ
faba-69	24	63	growth	growth	NOUN
faba-69	24	64	.	.	PUNCT
faba-69	25	1	most	most	ADV
faba-69	25	2	often	often	ADV
faba-69	25	3	,	,	PUNCT
faba-69	25	4	such	such	DET
faba-69	25	5	a	a	DET
faba-69	25	6	conclusion	conclusion	NOUN
faba-69	25	7	is	be	AUX
faba-69	25	8	reached	reach	VERB
faba-69	25	9	when	when	SCONJ
faba-69	25	10	assessing	assess	VERB
faba-69	25	11	the	the	DET
faba-69	25	12	direct	direct	ADJ
faba-69	25	13	effect	effect	NOUN
faba-69	25	14	of	of	ADP
faba-69	25	15	taxation	taxation	NOUN
faba-69	25	16	on	on	ADP
faba-69	25	17	economic	economic	ADJ
faba-69	25	18	performance	performance	NOUN
faba-69	25	19	.	.	PUNCT
faba-69	26	1	other	other	ADJ
faba-69	26	2	authors	author	NOUN
faba-69	26	3	,	,	PUNCT
faba-69	26	4	such	such	ADJ
faba-69	26	5	as	as	ADP
faba-69	26	6	scully	scully	NOUN
faba-69	26	7	(	(	PUNCT
faba-69	26	8	1998	1998	NUM
faba-69	26	9	)	)	PUNCT
faba-69	26	10	and	and	CCONJ
faba-69	26	11	terzi	terzi	NOUN
faba-69	26	12	et	et	PROPN
faba-69	26	13	al	al	PROPN
faba-69	26	14	.	.	PROPN
faba-69	26	15	(	(	PUNCT
faba-69	26	16	2017	2017	NUM
faba-69	26	17	)	)	PUNCT
faba-69	26	18	aim	aim	VERB
faba-69	26	19	to	to	PART
faba-69	26	20	determine	determine	VERB
faba-69	26	21	the	the	DET
faba-69	26	22	optimal	optimal	ADJ
faba-69	26	23	level	level	NOUN
faba-69	26	24	of	of	ADP
faba-69	26	25	taxation	taxation	NOUN
faba-69	26	26	that	that	PRON
faba-69	26	27	would	would	AUX
faba-69	26	28	promote	promote	VERB
faba-69	26	29	a	a	DET
faba-69	26	30	higher	high	ADJ
faba-69	26	31	rate	rate	NOUN
faba-69	26	32	of	of	ADP
faba-69	26	33	economic	economic	ADJ
faba-69	26	34	growth	growth	NOUN
faba-69	26	35	.	.	PUNCT
faba-69	27	1	the	the	DET
faba-69	27	2	effects	effect	NOUN
faba-69	27	3	of	of	ADP
faba-69	27	4	the	the	DET
faba-69	27	5	conducted	conduct	VERB
faba-69	27	6	tax	tax	NOUN
faba-69	27	7	policy	policy	NOUN
faba-69	27	8	are	be	AUX
faba-69	27	9	sought	seek	VERB
faba-69	27	10	in	in	ADP
faba-69	27	11	the	the	DET
faba-69	27	12	following	following	ADJ
faba-69	27	13	directions	direction	NOUN
faba-69	27	14	:	:	PUNCT
faba-69	27	15	the	the	DET
faba-69	27	16	influence	influence	NOUN
faba-69	27	17	of	of	ADP
faba-69	27	18	the	the	DET
faba-69	27	19	tax	tax	NOUN
faba-69	27	20	burden	burden	NOUN
faba-69	27	21	and	and	CCONJ
faba-69	27	22	the	the	DET
faba-69	27	23	influence	influence	NOUN
faba-69	27	24	of	of	ADP
faba-69	27	25	the	the	DET
faba-69	27	26	tax	tax	NOUN
faba-69	27	27	structure	structure	NOUN
faba-69	27	28	.	.	PUNCT
faba-69	28	1	the	the	DET
faba-69	28	2	tax	tax	NOUN
faba-69	28	3	burden	burden	NOUN
faba-69	28	4	on	on	ADP
faba-69	28	5	society	society	NOUN
faba-69	28	6	can	can	AUX
faba-69	28	7	be	be	AUX
faba-69	28	8	measured	measure	VERB
faba-69	28	9	by	by	ADP
faba-69	28	10	tax	tax	NOUN
faba-69	28	11	rates	rate	NOUN
faba-69	28	12	and	and	CCONJ
faba-69	28	13	tax	tax	NOUN
faba-69	28	14	revenue	revenue	NOUN
faba-69	28	15	to	to	ADP
faba-69	28	16	gdp	gdp	NOUN
faba-69	28	17	ratio	ratio	NOUN
faba-69	28	18	.	.	PUNCT
faba-69	29	1	in	in	ADP
faba-69	29	2	this	this	DET
faba-69	29	3	regard	regard	NOUN
faba-69	29	4	,	,	PUNCT
faba-69	29	5	the	the	DET
faba-69	29	6	applicable	applicable	ADJ
faba-69	29	7	tax	tax	NOUN
faba-69	29	8	rates	rate	NOUN
faba-69	29	9	affects	affect	VERB
faba-69	29	10	the	the	DET
faba-69	29	11	behavior	behavior	NOUN
faba-69	29	12	of	of	ADP
faba-69	29	13	taxpayers	taxpayer	NOUN
faba-69	29	14	,	,	PUNCT
faba-69	29	15	and	and	CCONJ
faba-69	29	16	are	be	AUX
faba-69	29	17	considered	consider	VERB
faba-69	29	18	as	as	ADP
faba-69	29	19	a	a	DET
faba-69	29	20	fiscal	fiscal	ADJ
faba-69	29	21	instrument	instrument	NOUN
faba-69	29	22	for	for	ADP
faba-69	29	23	macroeconomic	macroeconomic	ADJ
faba-69	29	24	and	and	CCONJ
faba-69	29	25	microeconomic	microeconomic	ADJ
faba-69	29	26	impact	impact	NOUN
faba-69	29	27	,	,	PUNCT
faba-69	29	28	respectively	respectively	ADV
faba-69	29	29	.	.	PUNCT
faba-69	30	1	when	when	SCONJ
faba-69	30	2	a	a	DET
faba-69	30	3	government	government	NOUN
faba-69	30	4	needs	need	VERB
faba-69	30	5	additional	additional	ADJ
faba-69	30	6	funds	fund	NOUN
faba-69	30	7	to	to	PART
faba-69	30	8	finance	finance	VERB
faba-69	30	9	its	its	PRON
faba-69	30	10	expenditures	expenditure	NOUN
faba-69	30	11	,	,	PUNCT
faba-69	30	12	it	it	PRON
faba-69	30	13	can	can	AUX
faba-69	30	14	look	look	VERB
faba-69	30	15	for	for	ADP
faba-69	30	16	an	an	DET
faba-69	30	17	option	option	NOUN
faba-69	30	18	to	to	PART
faba-69	30	19	generate	generate	VERB
faba-69	30	20	them	they	PRON
faba-69	30	21	by	by	ADP
faba-69	30	22	increasing	increase	VERB
faba-69	30	23	the	the	DET
faba-69	30	24	marginal	marginal	ADJ
faba-69	30	25	tax	tax	NOUN
faba-69	30	26	rate	rate	NOUN
faba-69	30	27	,	,	PUNCT
faba-69	30	28	but	but	CCONJ
faba-69	30	29	the	the	DET
faba-69	30	30	higher	high	ADJ
faba-69	30	31	tax	tax	NOUN
faba-69	30	32	burden	burden	NOUN
faba-69	30	33	may	may	AUX
faba-69	30	34	shrink	shrink	VERB
faba-69	30	35	economic	economic	ADJ
faba-69	30	36	activity	activity	NOUN
faba-69	30	37	and	and	CCONJ
faba-69	30	38	this	this	PRON
faba-69	30	39	,	,	PUNCT
faba-69	30	40	in	in	ADP
faba-69	30	41	turn	turn	NOUN
faba-69	30	42	,	,	PUNCT
faba-69	30	43	may	may	AUX
faba-69	30	44	not	not	PART
faba-69	30	45	lead	lead	VERB
faba-69	30	46	to	to	ADP
faba-69	30	47	the	the	DET
faba-69	30	48	collection	collection	NOUN
faba-69	30	49	of	of	ADP
faba-69	30	50	projected	project	VERB
faba-69	30	51	budgetary	budgetary	ADJ
faba-69	30	52	resources	resource	NOUN
faba-69	30	53	.	.	PUNCT
faba-69	31	1	marsden	marsden	PROPN
faba-69	31	2	(	(	PUNCT
faba-69	31	3	1984	1984	NUM
faba-69	31	4	)	)	PUNCT
faba-69	31	5	focuses	focus	VERB
faba-69	31	6	on	on	ADP
faba-69	31	7	the	the	DET
faba-69	31	8	impact	impact	NOUN
faba-69	31	9	of	of	ADP
faba-69	31	10	taxation	taxation	NOUN
faba-69	31	11	on	on	ADP
faba-69	31	12	economic	economic	ADJ
faba-69	31	13	growth	growth	NOUN
faba-69	31	14	,	,	PUNCT
faba-69	31	15	taking	take	VERB
faba-69	31	16	into	into	ADP
faba-69	31	17	account	account	NOUN
faba-69	31	18	the	the	DET
faba-69	31	19	level	level	NOUN
faba-69	31	20	of	of	ADP
faba-69	31	21	development	development	NOUN
faba-69	31	22	of	of	ADP
faba-69	31	23	countries	country	NOUN
faba-69	31	24	and	and	CCONJ
faba-69	31	25	concludes	conclude	VERB
faba-69	31	26	that	that	SCONJ
faba-69	31	27	in	in	ADP
faba-69	31	28	countries	country	NOUN
faba-69	31	29	with	with	ADP
faba-69	31	30	significantly	significantly	ADV
faba-69	31	31	lower	low	ADJ
faba-69	31	32	incomes	income	NOUN
faba-69	31	33	the	the	DET
faba-69	31	34	impact	impact	NOUN
faba-69	31	35	of	of	ADP
faba-69	31	36	the	the	DET
faba-69	31	37	tax	tax	NOUN
faba-69	31	38	system	system	NOUN
faba-69	31	39	on	on	ADP
faba-69	31	40	the	the	DET
faba-69	31	41	opportunities	opportunity	NOUN
faba-69	31	42	for	for	ADP
faba-69	31	43	achieving	achieve	VERB
faba-69	31	44	economic	economic	ADJ
faba-69	31	45	growth	growth	NOUN
faba-69	31	46	is	be	AUX
faba-69	31	47	almost	almost	ADV
faba-69	31	48	twice	twice	ADV
faba-69	31	49	as	as	ADV
faba-69	31	50	negative	negative	ADJ
faba-69	31	51	.	.	PUNCT
faba-69	32	1	in	in	ADP
faba-69	32	2	addition	addition	NOUN
faba-69	32	3	,	,	PUNCT
faba-69	32	4	ilzetzki	ilzetzki	X
faba-69	32	5	(	(	PUNCT
faba-69	32	6	2011	2011	NUM
faba-69	32	7	)	)	PUNCT
faba-69	32	8	applies	apply	VERB
faba-69	32	9	various	various	ADJ
faba-69	32	10	econometric	econometric	ADJ
faba-69	32	11	techniques	technique	NOUN
faba-69	32	12	and	and	CCONJ
faba-69	32	13	examines	examine	VERB
faba-69	32	14	the	the	DET
faba-69	32	15	burden	burden	NOUN
faba-69	32	16	of	of	ADP
faba-69	32	17	personal	personal	ADJ
faba-69	32	18	income	income	NOUN
faba-69	32	19	tax	tax	NOUN
faba-69	32	20	in	in	ADP
faba-69	32	21	28	28	NUM
faba-69	32	22	countries	country	NOUN
faba-69	32	23	.	.	PUNCT
faba-69	33	1	the	the	DET
faba-69	33	2	reached	reach	VERB
faba-69	33	3	conclusions	conclusion	NOUN
faba-69	33	4	show	show	VERB
faba-69	33	5	that	that	SCONJ
faba-69	33	6	for	for	ADP
faba-69	33	7	developing	develop	VERB
faba-69	33	8	countries	country	NOUN
faba-69	33	9	reduction	reduction	NOUN
faba-69	33	10	of	of	ADP
faba-69	33	11	the	the	DET
faba-69	33	12	average	average	ADJ
faba-69	33	13	marginal	marginal	ADJ
faba-69	33	14	tax	tax	NOUN
faba-69	33	15	rate	rate	NOUN
faba-69	33	16	by	by	ADP
faba-69	33	17	1	1	NUM
faba-69	33	18	p.p	p.p	PROPN
faba-69	33	19	.	.	PROPN
faba-69	33	20	will	will	AUX
faba-69	33	21	lead	lead	VERB
faba-69	33	22	to	to	ADP
faba-69	33	23	an	an	DET
faba-69	33	24	increase	increase	NOUN
faba-69	33	25	in	in	ADP
faba-69	33	26	gdp	gdp	NOUN
faba-69	33	27	between	between	ADP
faba-69	33	28	1.5	1.5	NUM
faba-69	33	29	and	and	CCONJ
faba-69	33	30	2.5	2.5	NUM
faba-69	33	31	times	time	NOUN
faba-69	33	32	higher	high	ADJ
faba-69	33	33	compared	compare	VERB
faba-69	33	34	to	to	ADP
faba-69	33	35	the	the	DET
faba-69	33	36	effect	effect	NOUN
faba-69	33	37	for	for	ADP
faba-69	33	38	the	the	DET
faba-69	33	39	general	general	ADJ
faba-69	33	40	sample	sample	NOUN
faba-69	33	41	.	.	PUNCT
faba-69	34	1	lee	lee	PROPN
faba-69	34	2	and	and	CCONJ
faba-69	34	3	gordon	gordon	PROPN
faba-69	34	4	(	(	PUNCT
faba-69	34	5	2005	2005	NUM
faba-69	34	6	)	)	PUNCT
faba-69	34	7	empirically	empirically	ADV
faba-69	34	8	test	test	VERB
faba-69	34	9	the	the	DET
faba-69	34	10	relationship	relationship	NOUN
faba-69	34	11	between	between	ADP
faba-69	34	12	the	the	DET
faba-69	34	13	growth	growth	NOUN
faba-69	34	14	rate	rate	NOUN
faba-69	34	15	of	of	ADP
faba-69	34	16	gdp	gdp	NOUN
faba-69	34	17	per	per	ADP
faba-69	34	18	capita	capita	X
faba-69	34	19	and	and	CCONJ
faba-69	34	20	tax	tax	NOUN
faba-69	34	21	structure	structure	NOUN
faba-69	34	22	for	for	ADP
faba-69	34	23	70	70	NUM
faba-69	34	24	countries	country	NOUN
faba-69	34	25	,	,	PUNCT
faba-69	34	26	emphasizing	emphasize	VERB
faba-69	34	27	on	on	ADP
faba-69	34	28	the	the	DET
faba-69	34	29	change	change	NOUN
faba-69	34	30	in	in	ADP
faba-69	34	31	the	the	DET
faba-69	34	32	corporate	corporate	ADJ
faba-69	34	33	tax	tax	NOUN
faba-69	34	34	rate	rate	NOUN
faba-69	34	35	for	for	ADP
faba-69	34	36	the	the	DET
faba-69	34	37	period	period	NOUN
faba-69	34	38	19701997	19701997	NUM
faba-69	34	39	.	.	PUNCT
faba-69	35	1	the	the	DET
faba-69	35	2	main	main	ADJ
faba-69	35	3	conclusions	conclusion	NOUN
faba-69	35	4	show	show	VERB
faba-69	35	5	that	that	SCONJ
faba-69	35	6	there	there	PRON
faba-69	35	7	is	be	VERB
faba-69	35	8	an	an	DET
faba-69	35	9	inverse	inverse	NOUN
faba-69	35	10	relationship	relationship	NOUN
faba-69	35	11	,	,	PUNCT
faba-69	35	12	i.e.	i.e.	X
faba-69	35	13	if	if	SCONJ
faba-69	35	14	the	the	DET
faba-69	35	15	government	government	NOUN
faba-69	35	16	reduces	reduce	VERB
faba-69	35	17	the	the	DET
faba-69	35	18	tax	tax	NOUN
faba-69	35	19	burden	burden	NOUN
faba-69	35	20	by	by	ADP
faba-69	35	21	10	10	NUM
faba-69	35	22	p.p	p.p	PROPN
faba-69	35	23	.	.	PROPN
faba-69	35	24	,	,	PUNCT
faba-69	35	25	the	the	DET
faba-69	35	26	growth	growth	NOUN
faba-69	35	27	rate	rate	NOUN
faba-69	35	28	of	of	ADP
faba-69	35	29	gdp	gdp	NOUN
faba-69	35	30	per	per	ADP
faba-69	35	31	capita	capita	NOUN
faba-69	35	32	on	on	ADP
faba-69	35	33	an	an	DET
faba-69	35	34	annual	annual	ADJ
faba-69	35	35	basis	basis	NOUN
faba-69	35	36	will	will	AUX
faba-69	35	37	increase	increase	VERB
faba-69	35	38	in	in	ADP
faba-69	35	39	the	the	DET
faba-69	35	40	range	range	NOUN
faba-69	35	41	of	of	ADP
faba-69	35	42	0.6	0.6	NUM
faba-69	35	43	p.p	p.p	PROPN
faba-69	35	44	.	.	PROPN
faba-69	35	45	to	to	ADP
faba-69	35	46	1.8	1.8	NUM
faba-69	35	47	p.p	p.p	PROPN
faba-69	35	48	.	.	PROPN
faba-69	35	49	king	king	NOUN
faba-69	35	50	and	and	CCONJ
faba-69	35	51	rebelo	rebelo	NOUN
faba-69	35	52	(	(	PUNCT
faba-69	35	53	1990	1990	NUM
faba-69	35	54	)	)	PUNCT
faba-69	35	55	came	come	VERB
faba-69	35	56	to	to	ADP
faba-69	35	57	a	a	DET
faba-69	35	58	similar	similar	ADJ
faba-69	35	59	conclusion	conclusion	NOUN
faba-69	35	60	by	by	ADP
faba-69	35	61	applying	apply	VERB
faba-69	35	62	the	the	DET
faba-69	35	63	basic	basic	ADJ
faba-69	35	64	neoclassical	neoclassical	ADJ
faba-69	35	65	model	model	NOUN
faba-69	35	66	and	and	CCONJ
faba-69	35	67	additional	additional	ADJ
faba-69	35	68	endogenous	endogenous	ADJ
faba-69	35	69	growth	growth	NOUN
faba-69	35	70	models	model	NOUN
faba-69	35	71	.	.	PUNCT
faba-69	36	1	on	on	ADP
faba-69	36	2	the	the	DET
faba-69	36	3	other	other	ADJ
faba-69	36	4	hand	hand	NOUN
faba-69	36	5	,	,	PUNCT
faba-69	36	6	in	in	ADP
faba-69	36	7	the	the	DET
faba-69	36	8	contemporary	contemporary	ADJ
faba-69	36	9	scientific	scientific	ADJ
faba-69	36	10	literature	literature	NOUN
faba-69	36	11	it	it	PRON
faba-69	36	12	is	be	AUX
faba-69	36	13	also	also	ADV
faba-69	36	14	investigated	investigate	VERB
faba-69	36	15	the	the	DET
faba-69	36	16	indirect	indirect	ADJ
faba-69	36	17	effect	effect	NOUN
faba-69	36	18	of	of	ADP
faba-69	36	19	taxation	taxation	NOUN
faba-69	36	20	.	.	PUNCT
faba-69	37	1	for	for	ADP
faba-69	37	2	instance	instance	NOUN
faba-69	37	3	,	,	PUNCT
faba-69	37	4	nantob	nantob	NOUN
faba-69	37	5	(	(	PUNCT
faba-69	37	6	2014	2014	NUM
faba-69	37	7	)	)	PUNCT
faba-69	37	8	highlights	highlight	NOUN
faba-69	37	9	that	that	PRON
faba-69	37	10	the	the	DET
faba-69	37	11	revenue	revenue	NOUN
faba-69	37	12	collected	collect	VERB
faba-69	37	13	from	from	ADP
faba-69	37	14	applicable	applicable	ADJ
faba-69	37	15	taxes	taxis	NOUN
faba-69	37	16	can	can	AUX
faba-69	37	17	be	be	AUX
faba-69	37	18	channeled	channel	VERB
faba-69	37	19	as	as	ADP
faba-69	37	20	a	a	DET
faba-69	37	21	public	public	ADJ
faba-69	37	22	resource	resource	NOUN
faba-69	37	23	in	in	ADP
faba-69	37	24	productive	productive	ADJ
faba-69	37	25	areas	area	NOUN
faba-69	37	26	and	and	CCONJ
faba-69	37	27	thus	thus	ADV
faba-69	37	28	eliminate	eliminate	VERB
faba-69	37	29	the	the	DET
faba-69	37	30	initial	initial	ADJ
faba-69	37	31	negative	negative	ADJ
faba-69	37	32	effects	effect	NOUN
faba-69	37	33	of	of	ADP
faba-69	37	34	taxation	taxation	NOUN
faba-69	37	35	,	,	PUNCT
faba-69	37	36	and	and	CCONJ
faba-69	37	37	why	why	SCONJ
faba-69	37	38	not	not	PART
faba-69	37	39	contribute	contribute	VERB
faba-69	37	40	to	to	ADP
faba-69	37	41	greater	great	ADJ
faba-69	37	42	economic	economic	ADJ
faba-69	37	43	growth	growth	NOUN
faba-69	37	44	.	.	PUNCT
faba-69	38	1	engen	engen	PROPN
faba-69	38	2	and	and	CCONJ
faba-69	38	3	skinner	skinner	PROPN
faba-69	38	4	(	(	PUNCT
faba-69	38	5	2011	2011	NUM
faba-69	38	6	)	)	PUNCT
faba-69	38	7	investigate	investigate	VERB
faba-69	38	8	the	the	DET
faba-69	38	9	relationship	relationship	NOUN
faba-69	38	10	between	between	ADP
faba-69	38	11	fiscal	fiscal	ADJ
faba-69	38	12	policy	policy	NOUN
faba-69	38	13	and	and	CCONJ
faba-69	38	14	the	the	DET
faba-69	38	15	growth	growth	NOUN
faba-69	38	16	rate	rate	NOUN
faba-69	38	17	of	of	ADP
faba-69	38	18	the	the	DET
faba-69	38	19	economy	economy	NOUN
faba-69	38	20	for	for	ADP
faba-69	38	21	107	107	NUM
faba-69	38	22	developing	develop	VERB
faba-69	38	23	and	and	CCONJ
faba-69	38	24	developed	developed	ADJ
faba-69	38	25	countries	country	NOUN
faba-69	38	26	in	in	ADP
faba-69	38	27	the	the	DET
faba-69	38	28	period	period	NOUN
faba-69	38	29	from	from	ADP
faba-69	38	30	1970	1970	NUM
faba-69	38	31	to	to	ADP
faba-69	38	32	1985	1985	NUM
faba-69	38	33	.	.	PUNCT
faba-69	39	1	in	in	ADP
faba-69	39	2	their	their	PRON
faba-69	39	3	study	study	NOUN
faba-69	39	4	it	it	PRON
faba-69	39	5	is	be	AUX
faba-69	39	6	established	establish	VERB
faba-69	39	7	that	that	SCONJ
faba-69	39	8	an	an	DET
faba-69	39	9	increase	increase	NOUN
faba-69	39	10	in	in	ADP
faba-69	39	11	the	the	DET
faba-69	39	12	tax	tax	NOUN
faba-69	39	13	burden	burden	NOUN
faba-69	39	14	by	by	ADP
faba-69	39	15	10	10	NUM
faba-69	39	16	p.p	p.p	PROPN
faba-69	39	17	.	.	PROPN
faba-69	39	18	would	would	AUX
faba-69	39	19	lead	lead	VERB
faba-69	39	20	to	to	ADP
faba-69	39	21	a	a	DET
faba-69	39	22	decrease	decrease	NOUN
faba-69	39	23	in	in	ADP
faba-69	39	24	the	the	DET
faba-69	39	25	rate	rate	NOUN
faba-69	39	26	of	of	ADP
faba-69	39	27	economic	economic	ADJ
faba-69	39	28	growth	growth	NOUN
faba-69	39	29	by	by	ADP
faba-69	39	30	3.2	3.2	NUM
faba-69	39	31	p.p	p.p	PROPN
faba-69	39	32	.	.	PROPN
faba-69	39	33	per	per	ADP
faba-69	39	34	annum	annum	X
faba-69	39	35	in	in	ADP
faba-69	39	36	the	the	DET
faba-69	39	37	medium	medium	ADJ
faba-69	39	38	term	term	NOUN
faba-69	39	39	,	,	PUNCT
faba-69	39	40	while	while	SCONJ
faba-69	39	41	in	in	ADP
faba-69	39	42	the	the	DET
faba-69	39	43	long	long	ADJ
faba-69	39	44	term	term	NOUN
faba-69	39	45	a	a	DET
faba-69	39	46	balanced	balanced	ADJ
faba-69	39	47	budget	budget	NOUN
faba-69	39	48	increase	increase	NOUN
faba-69	39	49	in	in	ADP
faba-69	39	50	taxes	taxis	NOUN
faba-69	39	51	and	and	CCONJ
faba-69	39	52	public	public	ADJ
faba-69	39	53	expenditure	expenditure	NOUN
faba-69	39	54	by	by	ADP
faba-69	39	55	10	10	NUM
faba-69	39	56	p.p	p.p	PROPN
faba-69	39	57	.	.	PROPN
faba-69	39	58	would	would	AUX
faba-69	39	59	lead	lead	VERB
faba-69	39	60	to	to	ADP
faba-69	39	61	a	a	DET
faba-69	39	62	decrease	decrease	NOUN
faba-69	39	63	in	in	ADP
faba-69	39	64	growth	growth	NOUN
faba-69	39	65	by	by	ADP
faba-69	39	66	1.4	1.4	NUM
faba-69	39	67	p.p	p.p	PROPN
faba-69	39	68	.	.	PROPN
faba-69	39	69	per	per	ADP
faba-69	39	70	annum	annum	X
faba-69	39	71	.	.	PUNCT
faba-69	40	1	bassanini	bassanini	PROPN
faba-69	40	2	et	et	PROPN
faba-69	40	3	al	al	PROPN
faba-69	40	4	.	.	PROPN
faba-69	41	1	(	(	PUNCT
faba-69	41	2	2001	2001	NUM
faba-69	41	3	)	)	PUNCT
faba-69	41	4	found	find	VERB
faba-69	41	5	a	a	DET
faba-69	41	6	direct	direct	ADJ
faba-69	41	7	negative	negative	ADJ
faba-69	41	8	effect	effect	NOUN
faba-69	41	9	of	of	ADP
faba-69	41	10	the	the	DET
faba-69	41	11	tax	tax	NOUN
faba-69	41	12	burden	burden	NOUN
faba-69	41	13	on	on	ADP
faba-69	41	14	gdp	gdp	NOUN
faba-69	41	15	per	per	ADP
faba-69	41	16	capita	capita	NOUN
faba-69	41	17	for	for	ADP
faba-69	41	18	countries	country	NOUN
faba-69	41	19	of	of	ADP
faba-69	41	20	the	the	DET
faba-69	41	21	organization	organization	NOUN
faba-69	41	22	for	for	ADP
faba-69	41	23	economic	economic	ADJ
faba-69	41	24	co	co	NOUN
faba-69	41	25	-	-	NOUN
faba-69	41	26	operation	operation	NOUN
faba-69	41	27	and	and	CCONJ
faba-69	41	28	development	development	NOUN
faba-69	41	29	(	(	PUNCT
faba-69	41	30	oecd	oecd	PROPN
faba-69	41	31	)	)	PUNCT
faba-69	41	32	.	.	PUNCT
faba-69	42	1	their	their	PRON
faba-69	42	2	empirical	empirical	ADJ
faba-69	42	3	results	result	NOUN
faba-69	42	4	show	show	VERB
faba-69	42	5	that	that	SCONJ
faba-69	42	6	growth	growth	NOUN
faba-69	42	7	of	of	ADP
faba-69	42	8	the	the	DET
faba-69	42	9	tax	tax	NOUN
faba-69	42	10	burden	burden	NOUN
faba-69	42	11	by	by	ADP
faba-69	42	12	1	1	NUM
faba-69	42	13	p.p	p.p	PROPN
faba-69	42	14	.	.	PROPN
faba-69	42	15	would	would	AUX
faba-69	42	16	lead	lead	VERB
faba-69	42	17	to	to	ADP
faba-69	42	18	a	a	DET
faba-69	42	19	twofold	twofold	NOUN
faba-69	42	20	decrease	decrease	NOUN
faba-69	42	21	in	in	ADP
faba-69	42	22	gdp	gdp	NOUN
faba-69	42	23	per	per	ADP
faba-69	42	24	capita	capita	NOUN
faba-69	42	25	,	,	PUNCT
faba-69	42	26	taking	take	VERB
faba-69	42	27	into	into	ADP
faba-69	42	28	account	account	NOUN
faba-69	42	29	the	the	DET
faba-69	42	30	indirect	indirect	ADJ
faba-69	42	31	effect	effect	NOUN
faba-69	42	32	through	through	ADP
faba-69	42	33	changes	change	NOUN
faba-69	42	34	in	in	ADP
faba-69	42	35	investment	investment	NOUN
faba-69	42	36	activity	activity	NOUN
faba-69	42	37	.	.	PUNCT
faba-69	43	1	kotlán	kotlán	NOUN
faba-69	43	2	and	and	CCONJ
faba-69	43	3	machová	machová	X
faba-69	43	4	(	(	PUNCT
faba-69	43	5	2013	2013	NUM
faba-69	43	6	)	)	PUNCT
faba-69	43	7	also	also	ADV
faba-69	43	8	examine	examine	VERB
faba-69	43	9	the	the	DET
faba-69	43	10	impact	impact	NOUN
faba-69	43	11	of	of	ADP
faba-69	43	12	the	the	DET
faba-69	43	13	taxation	taxation	NOUN
faba-69	43	14	on	on	ADP
faba-69	43	15	economic	economic	ADJ
faba-69	43	16	angelov	angelov	NOUN
faba-69	43	17	angel	angel	NOUN
faba-69	43	18	et	et	PROPN
faba-69	43	19	al	al	PROPN
faba-69	43	20	.	.	PUNCT
faba-69	43	21	/	/	SYM
faba-69	43	22	finance	finance	NOUN
faba-69	43	23	,	,	PUNCT
faba-69	43	24	accounting	accounting	NOUN
faba-69	43	25	and	and	CCONJ
faba-69	43	26	business	business	NOUN
faba-69	43	27	analysis	analysis	NOUN
faba-69	43	28	3	3	NUM
faba-69	43	29	(	(	PUNCT
faba-69	43	30	1	1	NUM
faba-69	43	31	)	)	PUNCT
faba-69	43	32	2021	2021	NUM
faba-69	43	33	33	33	NUM
faba-69	43	34	growth	growth	NOUN
faba-69	43	35	for	for	ADP
faba-69	43	36	34	34	NUM
faba-69	43	37	oecd	oecd	PROPN
faba-69	43	38	countries	country	NOUN
faba-69	43	39	in	in	ADP
faba-69	43	40	the	the	DET
faba-69	43	41	period	period	NOUN
faba-69	43	42	2000	2000	NUM
faba-69	43	43	-	-	SYM
faba-69	43	44	2010	2010	NUM
faba-69	43	45	and	and	CCONJ
faba-69	43	46	confirm	confirm	VERB
faba-69	43	47	the	the	DET
faba-69	43	48	negative	negative	ADJ
faba-69	43	49	impact	impact	NOUN
faba-69	43	50	of	of	ADP
faba-69	43	51	overall	overall	ADJ
faba-69	43	52	tax	tax	NOUN
faba-69	43	53	burden	burden	NOUN
faba-69	43	54	on	on	ADP
faba-69	43	55	growth	growth	NOUN
faba-69	43	56	.	.	PUNCT
faba-69	44	1	sachsida	sachsida	PROPN
faba-69	44	2	and	and	CCONJ
faba-69	44	3	memdonca	memdonca	PROPN
faba-69	44	4	(	(	PUNCT
faba-69	44	5	2016	2016	NUM
faba-69	44	6	)	)	PUNCT
faba-69	44	7	use	use	VERB
faba-69	44	8	quarterly	quarterly	ADJ
faba-69	44	9	data	datum	NOUN
faba-69	44	10	from	from	ADP
faba-69	44	11	2002q1	2002q1	PROPN
faba-69	44	12	to	to	ADP
faba-69	44	13	2015q2	2015q2	PROPN
faba-69	44	14	for	for	ADP
faba-69	44	15	the	the	DET
faba-69	44	16	brazilian	brazilian	ADJ
faba-69	44	17	economy	economy	NOUN
faba-69	44	18	and	and	CCONJ
faba-69	44	19	conclude	conclude	VERB
faba-69	44	20	that	that	SCONJ
faba-69	44	21	an	an	DET
faba-69	44	22	increase	increase	NOUN
faba-69	44	23	in	in	ADP
faba-69	44	24	the	the	DET
faba-69	44	25	total	total	ADJ
faba-69	44	26	tax	tax	NOUN
faba-69	44	27	burden	burden	NOUN
faba-69	44	28	of	of	ADP
faba-69	44	29	1	1	NUM
faba-69	44	30	%	%	NOUN
faba-69	44	31	will	will	AUX
faba-69	44	32	lead	lead	VERB
faba-69	44	33	to	to	ADP
faba-69	44	34	a	a	DET
faba-69	44	35	decrease	decrease	NOUN
faba-69	44	36	in	in	ADP
faba-69	44	37	gdp	gdp	NOUN
faba-69	44	38	per	per	ADP
faba-69	44	39	capita	capita	NOUN
faba-69	44	40	of	of	ADP
faba-69	44	41	0.3	0.3	NUM
faba-69	44	42	%	%	NOUN
faba-69	44	43	.	.	PUNCT
faba-69	45	1	the	the	DET
faba-69	45	2	study	study	NOUN
faba-69	45	3	also	also	ADV
faba-69	45	4	analyzes	analyze	VERB
faba-69	45	5	the	the	DET
faba-69	45	6	structure	structure	NOUN
faba-69	45	7	of	of	ADP
faba-69	45	8	taxation	taxation	NOUN
faba-69	45	9	and	and	CCONJ
faba-69	45	10	its	its	PRON
faba-69	45	11	impact	impact	NOUN
faba-69	45	12	on	on	ADP
faba-69	45	13	some	some	DET
faba-69	45	14	macroeconomic	macroeconomic	ADJ
faba-69	45	15	variables	variable	NOUN
faba-69	45	16	(	(	PUNCT
faba-69	45	17	labor	labor	NOUN
faba-69	45	18	force	force	NOUN
faba-69	45	19	participation	participation	NOUN
faba-69	45	20	rate	rate	NOUN
faba-69	45	21	,	,	PUNCT
faba-69	45	22	private	private	ADJ
faba-69	45	23	investment	investment	NOUN
faba-69	45	24	,	,	PUNCT
faba-69	45	25	total	total	ADJ
faba-69	45	26	productivity	productivity	NOUN
faba-69	45	27	factor	factor	NOUN
faba-69	45	28	)	)	PUNCT
faba-69	45	29	,	,	PUNCT
faba-69	45	30	i.e.	i.e.	X
faba-69	45	31	the	the	DET
faba-69	45	32	aim	aim	NOUN
faba-69	45	33	is	be	AUX
faba-69	45	34	to	to	PART
faba-69	45	35	show	show	VERB
faba-69	45	36	the	the	DET
faba-69	45	37	transmission	transmission	NOUN
faba-69	45	38	(	(	PUNCT
faba-69	45	39	indirect	indirect	ADJ
faba-69	45	40	)	)	PUNCT
faba-69	45	41	tax	tax	NOUN
faba-69	45	42	effects	effect	NOUN
faba-69	45	43	on	on	ADP
faba-69	45	44	the	the	DET
faba-69	45	45	development	development	NOUN
faba-69	45	46	of	of	ADP
faba-69	45	47	the	the	DET
faba-69	45	48	economy	economy	NOUN
faba-69	45	49	.	.	PUNCT
faba-69	46	1	nowadays	nowadays	ADV
faba-69	46	2	,	,	PUNCT
faba-69	46	3	in	in	ADP
faba-69	46	4	order	order	NOUN
faba-69	46	5	to	to	PART
faba-69	46	6	achieve	achieve	VERB
faba-69	46	7	competition	competition	NOUN
faba-69	46	8	between	between	ADP
faba-69	46	9	countries	country	NOUN
faba-69	46	10	,	,	PUNCT
faba-69	46	11	measures	measure	NOUN
faba-69	46	12	to	to	PART
faba-69	46	13	reform	reform	VERB
faba-69	46	14	tax	tax	NOUN
faba-69	46	15	systems	system	NOUN
faba-69	46	16	as	as	ADP
faba-69	46	17	an	an	DET
faba-69	46	18	essential	essential	ADJ
faba-69	46	19	part	part	NOUN
faba-69	46	20	of	of	ADP
faba-69	46	21	their	their	PRON
faba-69	46	22	fiscal	fiscal	ADJ
faba-69	46	23	policy	policy	NOUN
faba-69	46	24	is	be	AUX
faba-69	46	25	often	often	ADV
faba-69	46	26	used	use	VERB
faba-69	46	27	by	by	ADP
faba-69	46	28	governments	government	NOUN
faba-69	46	29	.	.	PUNCT
faba-69	47	1	the	the	DET
faba-69	47	2	proponents	proponent	NOUN
faba-69	47	3	of	of	ADP
faba-69	47	4	supply	supply	NOUN
faba-69	47	5	-	-	PUNCT
faba-69	47	6	side	side	NOUN
faba-69	47	7	economics	economic	NOUN
faba-69	47	8	advocate	advocate	VERB
faba-69	47	9	the	the	DET
faba-69	47	10	idea	idea	NOUN
faba-69	47	11	that	that	SCONJ
faba-69	47	12	the	the	DET
faba-69	47	13	lower	low	ADJ
faba-69	47	14	levels	level	NOUN
faba-69	47	15	of	of	ADP
faba-69	47	16	tax	tax	NOUN
faba-69	47	17	burden	burden	NOUN
faba-69	47	18	can	can	AUX
faba-69	47	19	be	be	AUX
faba-69	47	20	used	use	VERB
faba-69	47	21	in	in	ADP
faba-69	47	22	order	order	NOUN
faba-69	47	23	to	to	PART
faba-69	47	24	attract	attract	VERB
faba-69	47	25	more	more	ADJ
faba-69	47	26	investors	investor	NOUN
faba-69	47	27	.	.	PUNCT
faba-69	48	1	marsden	marsden	PROPN
faba-69	48	2	(	(	PUNCT
faba-69	48	3	1984	1984	NUM
faba-69	48	4	)	)	PUNCT
faba-69	48	5	notes	note	VERB
faba-69	48	6	that	that	SCONJ
faba-69	48	7	reducing	reduce	VERB
faba-69	48	8	the	the	DET
faba-69	48	9	tax	tax	NOUN
faba-69	48	10	burden	burden	NOUN
faba-69	48	11	may	may	AUX
faba-69	48	12	result	result	VERB
faba-69	48	13	in	in	ADP
faba-69	48	14	stimulating	stimulate	VERB
faba-69	48	15	economic	economic	ADJ
faba-69	48	16	activity	activity	NOUN
faba-69	48	17	,	,	PUNCT
faba-69	48	18	which	which	PRON
faba-69	48	19	in	in	ADP
faba-69	48	20	turn	turn	NOUN
faba-69	48	21	could	could	AUX
faba-69	48	22	provide	provide	VERB
faba-69	48	23	additional	additional	ADJ
faba-69	48	24	budget	budget	NOUN
faba-69	48	25	revenues	revenue	NOUN
faba-69	48	26	.	.	PUNCT
faba-69	49	1	however	however	ADV
faba-69	49	2	,	,	PUNCT
faba-69	49	3	in	in	ADP
faba-69	49	4	economic	economic	ADJ
faba-69	49	5	theory	theory	NOUN
faba-69	49	6	there	there	PRON
faba-69	49	7	is	be	VERB
faba-69	49	8	another	another	DET
faba-69	49	9	concept	concept	NOUN
faba-69	49	10	,	,	PUNCT
faba-69	49	11	that	that	PRON
faba-69	49	12	is	be	AUX
faba-69	49	13	laid	lay	VERB
faba-69	49	14	down	down	ADP
faba-69	49	15	as	as	ADP
faba-69	49	16	the	the	DET
faba-69	49	17	basis	basis	NOUN
faba-69	49	18	in	in	ADP
faba-69	49	19	the	the	DET
faba-69	49	20	keynesian	keynesian	ADJ
faba-69	49	21	doctrine	doctrine	NOUN
faba-69	49	22	and	and	CCONJ
faba-69	49	23	according	accord	VERB
faba-69	49	24	to	to	ADP
faba-69	49	25	it	it	PRON
faba-69	49	26	the	the	DET
faba-69	49	27	government	government	NOUN
faba-69	49	28	has	have	VERB
faba-69	49	29	a	a	DET
faba-69	49	30	significant	significant	ADJ
faba-69	49	31	role	role	NOUN
faba-69	49	32	in	in	ADP
faba-69	49	33	managing	manage	VERB
faba-69	49	34	the	the	DET
faba-69	49	35	economy	economy	NOUN
faba-69	49	36	of	of	ADP
faba-69	49	37	a	a	DET
faba-69	49	38	country	country	NOUN
faba-69	49	39	.	.	PUNCT
faba-69	50	1	it	it	PRON
faba-69	50	2	should	should	AUX
faba-69	50	3	be	be	AUX
faba-69	50	4	noted	note	VERB
faba-69	50	5	that	that	SCONJ
faba-69	50	6	when	when	SCONJ
faba-69	50	7	budget	budget	NOUN
faba-69	50	8	revenues	revenue	NOUN
faba-69	50	9	are	be	AUX
faba-69	50	10	insufficient	insufficient	ADJ
faba-69	50	11	,	,	PUNCT
faba-69	50	12	this	this	PRON
faba-69	50	13	may	may	AUX
faba-69	50	14	affect	affect	VERB
faba-69	50	15	the	the	DET
faba-69	50	16	financing	financing	NOUN
faba-69	50	17	of	of	ADP
faba-69	50	18	public	public	ADJ
faba-69	50	19	activities	activity	NOUN
faba-69	50	20	that	that	PRON
faba-69	50	21	are	be	AUX
faba-69	50	22	important	important	ADJ
faba-69	50	23	for	for	ADP
faba-69	50	24	the	the	DET
faba-69	50	25	development	development	NOUN
faba-69	50	26	of	of	ADP
faba-69	50	27	modern	modern	ADJ
faba-69	50	28	society	society	NOUN
faba-69	50	29	,	,	PUNCT
faba-69	50	30	such	such	ADJ
faba-69	50	31	as	as	ADP
faba-69	50	32	public	public	ADJ
faba-69	50	33	infrastructure	infrastructure	NOUN
faba-69	50	34	,	,	PUNCT
faba-69	50	35	socio	socio	NOUN
faba-69	50	36	-	-	PUNCT
faba-69	50	37	economic	economic	ADJ
faba-69	50	38	activities	activity	NOUN
faba-69	50	39	,	,	PUNCT
faba-69	50	40	education	education	NOUN
faba-69	50	41	,	,	PUNCT
faba-69	50	42	defense	defense	NOUN
faba-69	50	43	and	and	CCONJ
faba-69	50	44	security	security	NOUN
faba-69	50	45	and	and	CCONJ
faba-69	50	46	health	health	NOUN
faba-69	50	47	.	.	PUNCT
faba-69	51	1	this	this	PRON
faba-69	51	2	can	can	AUX
faba-69	51	3	negatively	negatively	ADV
faba-69	51	4	reflect	reflect	VERB
faba-69	51	5	on	on	ADP
faba-69	51	6	fiscal	fiscal	ADJ
faba-69	51	7	sustainability	sustainability	NOUN
faba-69	51	8	and	and	CCONJ
faba-69	51	9	economic	economic	ADJ
faba-69	51	10	growth	growth	NOUN
faba-69	51	11	,	,	PUNCT
faba-69	51	12	both	both	CCONJ
faba-69	51	13	in	in	ADP
faba-69	51	14	the	the	DET
faba-69	51	15	short	short	ADJ
faba-69	51	16	and	and	CCONJ
faba-69	51	17	long	long	ADJ
faba-69	51	18	term	term	NOUN
faba-69	51	19	.	.	PUNCT
faba-69	52	1	on	on	ADP
faba-69	52	2	the	the	DET
faba-69	52	3	other	other	ADJ
faba-69	52	4	hand	hand	NOUN
faba-69	52	5	,	,	PUNCT
faba-69	52	6	evans	evans	PROPN
faba-69	52	7	et	et	PROPN
faba-69	52	8	al	al	PROPN
faba-69	52	9	.	.	PROPN
faba-69	53	1	(	(	PUNCT
faba-69	53	2	2018	2018	NUM
faba-69	53	3	)	)	PUNCT
faba-69	53	4	emphasize	emphasize	VERB
faba-69	53	5	that	that	SCONJ
faba-69	53	6	the	the	DET
faba-69	53	7	large	large	ADJ
faba-69	53	8	revenues	revenue	NOUN
faba-69	53	9	in	in	ADP
faba-69	53	10	the	the	DET
faba-69	53	11	state	state	NOUN
faba-69	53	12	budgets	budget	NOUN
faba-69	53	13	,	,	PUNCT
faba-69	53	14	or	or	CCONJ
faba-69	53	15	higher	high	ADJ
faba-69	53	16	public	public	ADJ
faba-69	53	17	expenditures	expenditure	NOUN
faba-69	53	18	,	,	PUNCT
faba-69	53	19	respectively	respectively	ADV
faba-69	53	20	,	,	PUNCT
faba-69	53	21	may	may	AUX
faba-69	53	22	not	not	PART
faba-69	53	23	always	always	ADV
faba-69	53	24	lead	lead	VERB
faba-69	53	25	to	to	ADP
faba-69	53	26	improved	improve	VERB
faba-69	53	27	economic	economic	ADJ
faba-69	53	28	development	development	NOUN
faba-69	53	29	.	.	PUNCT
faba-69	54	1	what	what	PRON
faba-69	54	2	is	be	AUX
faba-69	54	3	important	important	ADJ
faba-69	54	4	is	be	AUX
faba-69	54	5	how	how	SCONJ
faba-69	54	6	efficiently	efficiently	ADV
faba-69	54	7	the	the	DET
faba-69	54	8	budget	budget	NOUN
faba-69	54	9	resource	resource	NOUN
faba-69	54	10	will	will	AUX
faba-69	54	11	be	be	AUX
faba-69	54	12	used	use	VERB
faba-69	54	13	,	,	PUNCT
faba-69	54	14	i.e.	i.e.	X
faba-69	54	15	whether	whether	SCONJ
faba-69	54	16	it	it	PRON
faba-69	54	17	will	will	AUX
faba-69	54	18	be	be	AUX
faba-69	54	19	invested	invest	VERB
faba-69	54	20	in	in	ADP
faba-69	54	21	more	more	ADJ
faba-69	54	22	productive	productive	ADJ
faba-69	54	23	capital	capital	NOUN
faba-69	54	24	expenditures	expenditure	NOUN
faba-69	54	25	,	,	PUNCT
faba-69	54	26	or	or	CCONJ
faba-69	54	27	will	will	AUX
faba-69	54	28	be	be	AUX
faba-69	54	29	focused	focus	VERB
faba-69	54	30	on	on	ADP
faba-69	54	31	covering	cover	VERB
faba-69	54	32	current	current	ADJ
faba-69	54	33	expenditures	expenditure	NOUN
faba-69	54	34	.	.	PUNCT
faba-69	55	1	the	the	DET
faba-69	55	2	topic	topic	NOUN
faba-69	55	3	of	of	ADP
faba-69	55	4	the	the	DET
faba-69	55	5	tax	tax	NOUN
faba-69	55	6	structure	structure	NOUN
faba-69	55	7	and	and	CCONJ
faba-69	55	8	its	its	PRON
faba-69	55	9	impact	impact	NOUN
faba-69	55	10	on	on	ADP
faba-69	55	11	opportunities	opportunity	NOUN
faba-69	55	12	for	for	ADP
faba-69	55	13	achieving	achieve	VERB
faba-69	55	14	economic	economic	ADJ
faba-69	55	15	growth	growth	NOUN
faba-69	55	16	is	be	AUX
faba-69	55	17	debated	debate	VERB
faba-69	55	18	in	in	ADP
faba-69	55	19	many	many	ADJ
faba-69	55	20	scientific	scientific	ADJ
faba-69	55	21	studies	study	NOUN
faba-69	55	22	(	(	PUNCT
faba-69	55	23	tanzi	tanzi	PROPN
faba-69	55	24	1996	1996	NUM
faba-69	55	25	;	;	PUNCT
faba-69	55	26	lee	lee	PROPN
faba-69	55	27	and	and	CCONJ
faba-69	55	28	gordon	gordon	PROPN
faba-69	55	29	2005	2005	NUM
faba-69	55	30	;	;	PUNCT
faba-69	55	31	johansson	johansson	PROPN
faba-69	55	32	et	et	PROPN
faba-69	55	33	al	al	PROPN
faba-69	55	34	.	.	PROPN
faba-69	55	35	2008	2008	NUM
faba-69	55	36	;	;	PUNCT
faba-69	55	37	xing	xing	PROPN
faba-69	55	38	2011	2011	NUM
faba-69	55	39	;	;	PUNCT
faba-69	55	40	mcnabb	mcnabb	PROPN
faba-69	55	41	and	and	CCONJ
faba-69	55	42	lemay	lemay	PROPN
faba-69	55	43	-	-	PUNCT
faba-69	55	44	boucher	boucher	PROPN
faba-69	55	45	2014	2014	NUM
faba-69	55	46	;	;	PUNCT
faba-69	55	47	stoilova	stoilova	X
faba-69	55	48	2017	2017	NUM
faba-69	55	49	;	;	PUNCT
faba-69	55	50	gashi	gashi	PROPN
faba-69	55	51	et	et	PROPN
faba-69	55	52	al	al	PROPN
faba-69	55	53	.	.	PROPN
faba-69	55	54	2018	2018	NUM
faba-69	55	55	,	,	PUNCT
faba-69	55	56	neog	neog	NOUN
faba-69	55	57	and	and	CCONJ
faba-69	55	58	gaur	gaur	NOUN
faba-69	55	59	2020	2020	NUM
faba-69	55	60	)	)	PUNCT
faba-69	55	61	.	.	PUNCT
faba-69	56	1	although	although	SCONJ
faba-69	56	2	,	,	PUNCT
faba-69	56	3	there	there	PRON
faba-69	56	4	is	be	VERB
faba-69	56	5	no	no	DET
faba-69	56	6	consensus	consensus	NOUN
faba-69	56	7	which	which	PRON
faba-69	56	8	is	be	AUX
faba-69	56	9	the	the	DET
faba-69	56	10	most	most	ADV
faba-69	56	11	optimal	optimal	ADJ
faba-69	56	12	tax	tax	NOUN
faba-69	56	13	structure	structure	NOUN
faba-69	56	14	that	that	PRON
faba-69	56	15	can	can	AUX
faba-69	56	16	be	be	AUX
faba-69	56	17	applied	apply	VERB
faba-69	56	18	.	.	PUNCT
faba-69	57	1	in	in	ADP
faba-69	57	2	some	some	DET
faba-69	57	3	countries	country	NOUN
faba-69	57	4	especially	especially	ADV
faba-69	57	5	from	from	ADP
faba-69	57	6	northern	northern	ADJ
faba-69	57	7	and	and	CCONJ
faba-69	57	8	western	western	ADJ
faba-69	57	9	europe	europe	PROPN
faba-69	57	10	(	(	PUNCT
faba-69	57	11	e.g.	e.g.	ADV
faba-69	57	12	belgium	belgium	PROPN
faba-69	57	13	,	,	PUNCT
faba-69	57	14	germany	germany	PROPN
faba-69	57	15	,	,	PUNCT
faba-69	57	16	sweden	sweden	PROPN
faba-69	57	17	,	,	PUNCT
faba-69	57	18	denmark	denmark	PROPN
faba-69	57	19	,	,	PUNCT
faba-69	57	20	the	the	DET
faba-69	57	21	netherlands	netherlands	PROPN
faba-69	57	22	,	,	PUNCT
faba-69	57	23	ireland	ireland	PROPN
faba-69	57	24	)	)	PUNCT
faba-69	57	25	,	,	PUNCT
faba-69	57	26	east	east	PROPN
faba-69	57	27	asia	asia	PROPN
faba-69	57	28	(	(	PUNCT
faba-69	57	29	e.g.	e.g.	ADV
faba-69	57	30	the	the	DET
faba-69	57	31	republic	republic	NOUN
faba-69	57	32	of	of	ADP
faba-69	57	33	korea	korea	PROPN
faba-69	57	34	,	,	PUNCT
faba-69	57	35	china	china	PROPN
faba-69	57	36	)	)	PUNCT
faba-69	57	37	and	and	CCONJ
faba-69	57	38	northern	northern	PROPN
faba-69	57	39	america	america	PROPN
faba-69	57	40	(	(	PUNCT
faba-69	57	41	e.g.	e.g.	ADV
faba-69	57	42	usa	usa	PROPN
faba-69	57	43	and	and	CCONJ
faba-69	57	44	canada	canada	PROPN
faba-69	57	45	)	)	PUNCT
faba-69	57	46	,	,	PUNCT
faba-69	57	47	the	the	DET
faba-69	57	48	emphasis	emphasis	NOUN
faba-69	57	49	is	be	AUX
faba-69	57	50	on	on	ADP
faba-69	57	51	labor	labor	NOUN
faba-69	57	52	and	and	CCONJ
faba-69	57	53	capital	capital	NOUN
faba-69	57	54	taxation	taxation	NOUN
faba-69	57	55	.	.	PUNCT
faba-69	58	1	in	in	ADP
faba-69	58	2	another	another	DET
faba-69	58	3	group	group	NOUN
faba-69	58	4	of	of	ADP
faba-69	58	5	countries	country	NOUN
faba-69	58	6	mostly	mostly	ADV
faba-69	58	7	from	from	ADP
faba-69	58	8	southeastern	southeastern	ADJ
faba-69	58	9	europe	europe	PROPN
faba-69	58	10	(	(	PUNCT
faba-69	58	11	e.g.	e.g.	ADV
faba-69	58	12	croatia	croatia	PROPN
faba-69	58	13	,	,	PUNCT
faba-69	58	14	bulgaria	bulgaria	PROPN
faba-69	58	15	,	,	PUNCT
faba-69	58	16	lithuania	lithuania	PROPN
faba-69	58	17	,	,	PUNCT
faba-69	58	18	hungary	hungary	PROPN
faba-69	58	19	)	)	PUNCT
faba-69	58	20	the	the	DET
faba-69	58	21	use	use	NOUN
faba-69	58	22	of	of	ADP
faba-69	58	23	indirect	indirect	ADJ
faba-69	58	24	taxes	taxis	NOUN
faba-69	58	25	is	be	AUX
faba-69	58	26	preferred	prefer	VERB
faba-69	58	27	.	.	PUNCT
faba-69	59	1	the	the	DET
faba-69	59	2	scientific	scientific	ADJ
faba-69	59	3	literature	literature	NOUN
faba-69	59	4	brings	bring	VERB
faba-69	59	5	to	to	ADP
faba-69	59	6	the	the	DET
faba-69	59	7	fore	fore	NOUN
faba-69	59	8	the	the	DET
faba-69	59	9	debate	debate	NOUN
faba-69	59	10	about	about	ADP
faba-69	59	11	the	the	DET
faba-69	59	12	effect	effect	NOUN
faba-69	59	13	of	of	ADP
faba-69	59	14	income	income	NOUN
faba-69	59	15	taxes	taxis	NOUN
faba-69	59	16	in	in	ADP
faba-69	59	17	view	view	NOUN
faba-69	59	18	of	of	ADP
faba-69	59	19	their	their	PRON
faba-69	59	20	connection	connection	NOUN
faba-69	59	21	with	with	ADP
faba-69	59	22	the	the	DET
faba-69	59	23	factors	factor	NOUN
faba-69	59	24	of	of	ADP
faba-69	59	25	production	production	NOUN
faba-69	59	26	such	such	ADJ
faba-69	59	27	as	as	ADP
faba-69	59	28	labor	labor	NOUN
faba-69	59	29	and	and	CCONJ
faba-69	59	30	capital	capital	NOUN
faba-69	59	31	.	.	PUNCT
faba-69	60	1	a	a	DET
faba-69	60	2	large	large	ADJ
faba-69	60	3	part	part	NOUN
faba-69	60	4	of	of	ADP
faba-69	60	5	researchers	researcher	NOUN
faba-69	60	6	(	(	PUNCT
faba-69	60	7	skinner	skinner	PROPN
faba-69	60	8	1987	1987	NUM
faba-69	60	9	;	;	PUNCT
faba-69	60	10	arnold	arnold	PROPN
faba-69	60	11	2008	2008	NUM
faba-69	60	12	;	;	PUNCT
faba-69	60	13	acosta	acosta	PROPN
faba-69	60	14	-	-	PUNCT
faba-69	60	15	ormaechea	ormaechea	PROPN
faba-69	60	16	and	and	CCONJ
faba-69	60	17	yoo	yoo	PROPN
faba-69	60	18	2012	2012	NUM
faba-69	60	19	;	;	PUNCT
faba-69	60	20	masca	masca	NOUN
faba-69	60	21	et	et	PROPN
faba-69	60	22	al	al	PROPN
faba-69	60	23	.	.	PROPN
faba-69	60	24	2015	2015	NUM
faba-69	60	25	)	)	PUNCT
faba-69	60	26	conclude	conclude	VERB
faba-69	60	27	that	that	SCONJ
faba-69	60	28	the	the	DET
faba-69	60	29	impact	impact	NOUN
faba-69	60	30	of	of	ADP
faba-69	60	31	income	income	NOUN
faba-69	60	32	taxes	taxis	NOUN
faba-69	60	33	is	be	AUX
faba-69	60	34	more	more	ADV
faba-69	60	35	negative	negative	ADJ
faba-69	60	36	on	on	ADP
faba-69	60	37	economic	economic	ADJ
faba-69	60	38	growth	growth	NOUN
faba-69	60	39	than	than	ADP
faba-69	60	40	the	the	DET
faba-69	60	41	impact	impact	NOUN
faba-69	60	42	of	of	ADP
faba-69	60	43	taxes	taxis	NOUN
faba-69	60	44	on	on	ADP
faba-69	60	45	consumption	consumption	NOUN
faba-69	60	46	.	.	PUNCT
faba-69	61	1	romeroavila	romeroavila	NOUN
faba-69	61	2	and	and	CCONJ
faba-69	61	3	strauch	strauch	NOUN
faba-69	61	4	(	(	PUNCT
faba-69	61	5	2008	2008	NUM
faba-69	61	6	)	)	PUNCT
faba-69	61	7	indicate	indicate	VERB
faba-69	61	8	that	that	SCONJ
faba-69	61	9	this	this	PRON
faba-69	61	10	is	be	AUX
faba-69	61	11	one	one	NUM
faba-69	61	12	of	of	ADP
faba-69	61	13	the	the	DET
faba-69	61	14	reasons	reason	NOUN
faba-69	61	15	for	for	ADP
faba-69	61	16	fiscal	fiscal	ADJ
faba-69	61	17	reforms	reform	NOUN
faba-69	61	18	in	in	ADP
faba-69	61	19	most	most	ADJ
faba-69	61	20	european	european	ADJ
faba-69	61	21	countries	country	NOUN
faba-69	61	22	observed	observe	VERB
faba-69	61	23	in	in	ADP
faba-69	61	24	the	the	DET
faba-69	61	25	80s	80	NOUN
faba-69	61	26	and	and	CCONJ
faba-69	61	27	90s	90	NOUN
faba-69	61	28	of	of	ADP
faba-69	61	29	the	the	DET
faba-69	61	30	twentieth	twentieth	ADJ
faba-69	61	31	century	century	NOUN
faba-69	61	32	associated	associate	VERB
faba-69	61	33	with	with	ADP
faba-69	61	34	the	the	DET
faba-69	61	35	change	change	NOUN
faba-69	61	36	in	in	ADP
faba-69	61	37	the	the	DET
faba-69	61	38	tax	tax	NOUN
faba-69	61	39	structure	structure	NOUN
faba-69	61	40	and	and	CCONJ
faba-69	61	41	the	the	DET
faba-69	61	42	transfer	transfer	NOUN
faba-69	61	43	of	of	ADP
faba-69	61	44	burden	burden	NOUN
faba-69	61	45	from	from	ADP
faba-69	61	46	income	income	NOUN
faba-69	61	47	taxes	taxis	NOUN
faba-69	61	48	to	to	PART
faba-69	61	49	consumption	consumption	NOUN
faba-69	61	50	taxes	taxis	NOUN
faba-69	61	51	.	.	PUNCT
faba-69	62	1	benos	benos	PROPN
faba-69	62	2	(	(	PUNCT
faba-69	62	3	2009	2009	NUM
faba-69	62	4	)	)	PUNCT
faba-69	62	5	advocates	advocate	VERB
faba-69	62	6	the	the	DET
faba-69	62	7	idea	idea	NOUN
faba-69	62	8	of	of	ADP
faba-69	62	9	the	the	DET
faba-69	62	10	endogenous	endogenous	ADJ
faba-69	62	11	growth	growth	NOUN
faba-69	62	12	theory	theory	NOUN
faba-69	62	13	related	relate	VERB
faba-69	62	14	to	to	ADP
faba-69	62	15	the	the	DET
faba-69	62	16	fact	fact	NOUN
faba-69	62	17	that	that	SCONJ
faba-69	62	18	the	the	DET
faba-69	62	19	income	income	NOUN
faba-69	62	20	taxes	taxis	NOUN
faba-69	62	21	distort	distort	VERB
faba-69	62	22	the	the	DET
faba-69	62	23	behavior	behavior	NOUN
faba-69	62	24	of	of	ADP
faba-69	62	25	economic	economic	ADJ
faba-69	62	26	agents	agent	NOUN
faba-69	62	27	.	.	PUNCT
faba-69	63	1	the	the	DET
faba-69	63	2	personal	personal	ADJ
faba-69	63	3	income	income	NOUN
faba-69	63	4	tax	tax	NOUN
faba-69	63	5	and	and	CCONJ
faba-69	63	6	social	social	ADJ
faba-69	63	7	security	security	NOUN
faba-69	63	8	contributions	contribution	NOUN
faba-69	63	9	can	can	AUX
faba-69	63	10	impact	impact	VERB
faba-69	63	11	on	on	ADP
faba-69	63	12	the	the	DET
faba-69	63	13	workleisure	workleisure	NOUN
faba-69	63	14	choice	choice	NOUN
faba-69	63	15	,	,	PUNCT
faba-69	63	16	i.e.	i.e.	X
faba-69	63	17	on	on	ADP
faba-69	63	18	incentives	incentive	NOUN
faba-69	63	19	to	to	PART
faba-69	63	20	supply	supply	VERB
faba-69	63	21	labor	labor	NOUN
faba-69	63	22	.	.	PUNCT
faba-69	64	1	on	on	ADP
faba-69	64	2	the	the	DET
faba-69	64	3	other	other	ADJ
faba-69	64	4	hand	hand	NOUN
faba-69	64	5	,	,	PUNCT
faba-69	64	6	bujang	bujang	PROPN
faba-69	64	7	et	et	PROPN
faba-69	64	8	al	al	PROPN
faba-69	64	9	.	.	PROPN
faba-69	65	1	(	(	PUNCT
faba-69	65	2	2013	2013	NUM
faba-69	65	3	)	)	PUNCT
faba-69	65	4	mention	mention	VERB
faba-69	65	5	that	that	SCONJ
faba-69	65	6	the	the	DET
faba-69	65	7	corporate	corporate	ADJ
faba-69	65	8	income	income	NOUN
faba-69	65	9	tax	tax	NOUN
faba-69	65	10	has	have	VERB
faba-69	65	11	a	a	DET
faba-69	65	12	large	large	ADJ
faba-69	65	13	impact	impact	NOUN
faba-69	65	14	on	on	ADP
faba-69	65	15	the	the	DET
faba-69	65	16	market	market	NOUN
faba-69	65	17	-	-	PUNCT
faba-69	65	18	positioned	position	VERB
faba-69	65	19	entities	entity	NOUN
faba-69	65	20	,	,	PUNCT
faba-69	65	21	as	as	ADV
faba-69	65	22	well	well	ADV
faba-69	65	23	as	as	ADP
faba-69	65	24	on	on	ADP
faba-69	65	25	aggregate	aggregate	ADJ
faba-69	65	26	supply	supply	NOUN
faba-69	65	27	.	.	PUNCT
faba-69	66	1	according	accord	VERB
faba-69	66	2	to	to	ADP
faba-69	66	3	tanzi	tanzi	PROPN
faba-69	66	4	and	and	CCONJ
faba-69	66	5	zee	zee	PROPN
faba-69	66	6	(	(	PUNCT
faba-69	66	7	1996	1996	NUM
faba-69	66	8	)	)	PUNCT
faba-69	66	9	and	and	CCONJ
faba-69	66	10	skinner	skinner	NOUN
faba-69	66	11	(	(	PUNCT
faba-69	66	12	1987	1987	NUM
faba-69	66	13	)	)	PUNCT
faba-69	66	14	,	,	PUNCT
faba-69	66	15	corporate	corporate	ADJ
faba-69	66	16	tax	tax	NOUN
faba-69	66	17	can	can	AUX
faba-69	66	18	influence	influence	VERB
faba-69	66	19	the	the	DET
faba-69	66	20	decision	decision	NOUN
faba-69	66	21	to	to	PART
faba-69	66	22	develop	develop	VERB
faba-69	66	23	entrepreneurial	entrepreneurial	ADJ
faba-69	66	24	,	,	PUNCT
faba-69	66	25	investment	investment	NOUN
faba-69	66	26	and	and	CCONJ
faba-69	66	27	innovation	innovation	NOUN
faba-69	66	28	activity	activity	NOUN
faba-69	66	29	.	.	PUNCT
faba-69	67	1	arnold	arnold	PROPN
faba-69	67	2	et	et	PROPN
faba-69	67	3	al	al	PROPN
faba-69	67	4	.	.	PROPN
faba-69	67	5	(	(	PUNCT
faba-69	67	6	2011	2011	NUM
faba-69	67	7	)	)	PUNCT
faba-69	67	8	and	and	CCONJ
faba-69	67	9	dackehag	dackehag	PROPN
faba-69	67	10	and	and	CCONJ
faba-69	67	11	hansson	hansson	PROPN
faba-69	67	12	(	(	PUNCT
faba-69	67	13	2012	2012	NUM
faba-69	67	14	)	)	PUNCT
faba-69	67	15	complete	complete	ADJ
faba-69	67	16	that	that	SCONJ
faba-69	67	17	the	the	DET
faba-69	67	18	effects	effect	NOUN
faba-69	67	19	of	of	ADP
faba-69	67	20	taxation	taxation	NOUN
faba-69	67	21	with	with	ADP
faba-69	67	22	corporate	corporate	ADJ
faba-69	67	23	income	income	NOUN
faba-69	67	24	tax	tax	NOUN
faba-69	67	25	are	be	AUX
faba-69	67	26	particularly	particularly	ADV
faba-69	67	27	negative	negative	ADJ
faba-69	67	28	in	in	ADP
faba-69	67	29	conditions	condition	NOUN
faba-69	67	30	of	of	ADP
faba-69	67	31	economic	economic	ADJ
faba-69	67	32	downturn	downturn	NOUN
faba-69	67	33	.	.	PUNCT
faba-69	68	1	marsden	marsden	PROPN
faba-69	68	2	(	(	PUNCT
faba-69	68	3	1984	1984	NUM
faba-69	68	4	)	)	PUNCT
faba-69	68	5	deduces	deduce	VERB
faba-69	68	6	that	that	DET
faba-69	68	7	increase	increase	NOUN
faba-69	68	8	in	in	ADP
faba-69	68	9	the	the	DET
faba-69	68	10	tax	tax	NOUN
faba-69	68	11	revenue	revenue	NOUN
faba-69	68	12	to	to	ADP
faba-69	68	13	gdp	gdp	NOUN
faba-69	68	14	ratio	ratio	NOUN
faba-69	68	15	would	would	AUX
faba-69	68	16	lead	lead	VERB
faba-69	68	17	to	to	ADP
faba-69	68	18	a	a	DET
faba-69	68	19	decrease	decrease	NOUN
faba-69	68	20	in	in	ADP
faba-69	68	21	the	the	DET
faba-69	68	22	growth	growth	NOUN
faba-69	68	23	rate	rate	NOUN
faba-69	68	24	of	of	ADP
faba-69	68	25	investment	investment	NOUN
faba-69	68	26	,	,	PUNCT
faba-69	68	27	but	but	CCONJ
faba-69	68	28	equivalent	equivalent	ADJ
faba-69	68	29	increase	increase	NOUN
faba-69	68	30	in	in	ADP
faba-69	68	31	the	the	DET
faba-69	68	32	corporate	corporate	ADJ
faba-69	68	33	income	income	NOUN
faba-69	68	34	tax	tax	NOUN
faba-69	68	35	burden	burden	NOUN
faba-69	68	36	would	would	AUX
faba-69	68	37	lead	lead	VERB
faba-69	68	38	to	to	ADP
faba-69	68	39	three	three	NUM
faba-69	68	40	times	time	NOUN
faba-69	68	41	more	more	ADV
faba-69	68	42	negative	negative	ADJ
faba-69	68	43	effect	effect	NOUN
faba-69	68	44	on	on	ADP
faba-69	68	45	the	the	DET
faba-69	68	46	investments	investment	NOUN
faba-69	68	47	.	.	PUNCT
faba-69	69	1	leibfritz	leibfritz	NOUN
faba-69	69	2	et	et	PROPN
faba-69	69	3	al	al	PROPN
faba-69	69	4	.	.	PROPN
faba-69	70	1	(	(	PUNCT
faba-69	70	2	1997	1997	NUM
faba-69	70	3	)	)	PUNCT
faba-69	70	4	use	use	VERB
faba-69	70	5	simulation	simulation	NOUN
faba-69	70	6	model	model	NOUN
faba-69	70	7	to	to	PART
faba-69	70	8	determine	determine	VERB
faba-69	70	9	the	the	DET
faba-69	70	10	effect	effect	NOUN
faba-69	70	11	of	of	ADP
faba-69	70	12	the	the	DET
faba-69	70	13	change	change	NOUN
faba-69	70	14	in	in	ADP
faba-69	70	15	the	the	DET
faba-69	70	16	tax	tax	NOUN
faba-69	70	17	burden	burden	NOUN
faba-69	70	18	or	or	CCONJ
faba-69	70	19	change	change	NOUN
faba-69	70	20	in	in	ADP
faba-69	70	21	the	the	DET
faba-69	70	22	tax	tax	NOUN
faba-69	70	23	structure	structure	NOUN
faba-69	70	24	on	on	ADP
faba-69	70	25	the	the	DET
faba-69	70	26	macroeconomic	macroeconomic	ADJ
faba-69	70	27	development	development	NOUN
faba-69	70	28	in	in	ADP
faba-69	70	29	eu	eu	PROPN
faba-69	70	30	member	member	NOUN
faba-69	70	31	states	state	NOUN
faba-69	70	32	,	,	PUNCT
faba-69	70	33	the	the	DET
faba-69	70	34	usa	usa	PROPN
faba-69	70	35	and	and	CCONJ
faba-69	70	36	japan	japan	PROPN
faba-69	70	37	.	.	PUNCT
faba-69	71	1	from	from	ADP
faba-69	71	2	the	the	DET
faba-69	71	3	conducted	conduct	VERB
faba-69	71	4	simulation	simulation	NOUN
faba-69	71	5	one	one	PRON
faba-69	71	6	can	can	AUX
faba-69	71	7	draw	draw	VERB
faba-69	71	8	conclusions	conclusion	NOUN
faba-69	71	9	that	that	SCONJ
faba-69	71	10	the	the	DET
faba-69	71	11	corporate	corporate	ADJ
faba-69	71	12	income	income	NOUN
faba-69	71	13	tax	tax	NOUN
faba-69	71	14	,	,	PUNCT
faba-69	71	15	personal	personal	ADJ
faba-69	71	16	income	income	NOUN
faba-69	71	17	tax	tax	NOUN
faba-69	71	18	and	and	CCONJ
faba-69	71	19	consumption	consumption	NOUN
faba-69	71	20	tax	tax	NOUN
faba-69	71	21	have	have	AUX
faba-69	71	22	a	a	DET
faba-69	71	23	negative	negative	ADJ
faba-69	71	24	impact	impact	NOUN
faba-69	71	25	on	on	ADP
faba-69	71	26	gdp	gdp	NOUN
faba-69	71	27	both	both	CCONJ
faba-69	71	28	in	in	ADP
faba-69	71	29	the	the	DET
faba-69	71	30	eu	eu	PROPN
faba-69	71	31	and	and	CCONJ
faba-69	71	32	the	the	DET
faba-69	71	33	usa	usa	PROPN
faba-69	71	34	and	and	CCONJ
faba-69	71	35	japan	japan	PROPN
faba-69	71	36	.	.	PUNCT
faba-69	72	1	the	the	DET
faba-69	72	2	corporate	corporate	ADJ
faba-69	72	3	income	income	NOUN
faba-69	72	4	tax	tax	NOUN
faba-69	72	5	has	have	VERB
faba-69	72	6	the	the	DET
faba-69	72	7	strongest	strong	ADJ
faba-69	72	8	negative	negative	ADJ
faba-69	72	9	effect	effect	NOUN
faba-69	72	10	on	on	ADP
faba-69	72	11	the	the	DET
faba-69	72	12	value	value	NOUN
faba-69	72	13	of	of	ADP
faba-69	72	14	gdp	gdp	NOUN
faba-69	72	15	as	as	ADP
faba-69	72	16	a	a	DET
faba-69	72	17	tax	tax	NOUN
faba-69	72	18	cut	cut	NOUN
faba-69	72	19	will	will	AUX
faba-69	72	20	lead	lead	VERB
faba-69	72	21	to	to	ADP
faba-69	72	22	gdp	gdp	NOUN
faba-69	72	23	growth	growth	NOUN
faba-69	72	24	with	with	ADP
faba-69	72	25	2.85	2.85	NUM
faba-69	72	26	%	%	NOUN
faba-69	72	27	in	in	ADP
faba-69	72	28	japan	japan	PROPN
faba-69	72	29	,	,	PUNCT
faba-69	72	30	3.09	3.09	NUM
faba-69	72	31	%	%	NOUN
faba-69	72	32	in	in	ADP
faba-69	72	33	the	the	DET
faba-69	72	34	eu	eu	PROPN
faba-69	72	35	and	and	CCONJ
faba-69	72	36	5.28	5.28	NUM
faba-69	72	37	%	%	NOUN
faba-69	72	38	in	in	ADP
faba-69	72	39	the	the	DET
faba-69	72	40	usa	usa	PROPN
faba-69	72	41	.	.	PUNCT
faba-69	73	1	this	this	PRON
faba-69	73	2	once	once	ADV
faba-69	73	3	again	again	ADV
faba-69	73	4	shows	show	VERB
faba-69	73	5	that	that	SCONJ
faba-69	73	6	income	income	NOUN
faba-69	73	7	taxes	taxis	NOUN
faba-69	73	8	are	be	AUX
faba-69	73	9	detrimental	detrimental	ADJ
faba-69	73	10	to	to	ADP
faba-69	73	11	the	the	DET
faba-69	73	12	fiscal	fiscal	ADJ
faba-69	73	13	ability	ability	NOUN
faba-69	73	14	to	to	PART
faba-69	73	15	contribute	contribute	VERB
faba-69	73	16	to	to	ADP
faba-69	73	17	economic	economic	ADJ
faba-69	73	18	growth	growth	NOUN
faba-69	73	19	through	through	ADP
faba-69	73	20	a	a	DET
faba-69	73	21	direct	direct	ADJ
faba-69	73	22	assessment	assessment	NOUN
faba-69	73	23	of	of	ADP
faba-69	73	24	the	the	DET
faba-69	73	25	impact	impact	NOUN
faba-69	73	26	of	of	ADP
faba-69	73	27	taxation	taxation	NOUN
faba-69	73	28	.	.	PUNCT
faba-69	74	1	proponents	proponent	NOUN
faba-69	74	2	of	of	ADP
faba-69	74	3	endogenous	endogenous	ADJ
faba-69	74	4	growth	growth	NOUN
faba-69	74	5	theory	theory	NOUN
faba-69	74	6	emphasize	emphasize	VERB
faba-69	74	7	that	that	SCONJ
faba-69	74	8	the	the	DET
faba-69	74	9	indirect	indirect	ADJ
faba-69	74	10	taxes	taxis	NOUN
faba-69	74	11	do	do	AUX
faba-69	74	12	not	not	PART
faba-69	74	13	affect	affect	VERB
faba-69	74	14	the	the	DET
faba-69	74	15	incentives	incentive	NOUN
faba-69	74	16	for	for	ADP
faba-69	74	17	work	work	NOUN
faba-69	74	18	and	and	CCONJ
faba-69	74	19	investment	investment	NOUN
faba-69	74	20	activity	activity	NOUN
faba-69	74	21	and	and	CCONJ
faba-69	74	22	define	define	VERB
faba-69	74	23	them	they	PRON
faba-69	74	24	as	as	ADP
faba-69	74	25	non	non	ADJ
faba-69	74	26	-	-	ADJ
faba-69	74	27	distorting	distorting	ADJ
faba-69	74	28	taxes	taxis	NOUN
faba-69	74	29	(	(	PUNCT
faba-69	74	30	kneller	kneller	NOUN
faba-69	74	31	et	et	PROPN
faba-69	74	32	al	al	PROPN
faba-69	74	33	.	.	PROPN
faba-69	74	34	1999	1999	NUM
faba-69	74	35	)	)	PUNCT
faba-69	74	36	.	.	PUNCT
faba-69	75	1	however	however	ADV
faba-69	75	2	,	,	PUNCT
faba-69	75	3	indirect	indirect	ADJ
faba-69	75	4	taxes	taxis	NOUN
faba-69	75	5	and	and	CCONJ
faba-69	75	6	especially	especially	ADV
faba-69	75	7	vat	vat	NOUN
faba-69	75	8	have	have	AUX
faba-69	75	9	often	often	ADV
faba-69	75	10	been	be	AUX
faba-69	75	11	criticized	criticize	VERB
faba-69	75	12	for	for	ADP
faba-69	75	13	increasing	increase	VERB
faba-69	75	14	income	income	NOUN
faba-69	75	15	inequality	inequality	NOUN
faba-69	75	16	.	.	PUNCT
faba-69	76	1	the	the	DET
faba-69	76	2	reason	reason	NOUN
faba-69	76	3	is	be	AUX
faba-69	76	4	that	that	SCONJ
faba-69	76	5	these	these	DET
faba-69	76	6	taxes	taxis	NOUN
faba-69	76	7	are	be	AUX
faba-69	76	8	regressive	regressive	ADJ
faba-69	76	9	in	in	ADP
faba-69	76	10	nature	nature	NOUN
faba-69	76	11	on	on	ADP
faba-69	76	12	the	the	DET
faba-69	76	13	income	income	NOUN
faba-69	76	14	of	of	ADP
faba-69	76	15	the	the	DET
faba-69	76	16	population	population	NOUN
faba-69	76	17	.	.	PUNCT
faba-69	77	1	in	in	ADP
faba-69	77	2	case	case	NOUN
faba-69	77	3	the	the	DET
faba-69	77	4	government	government	NOUN
faba-69	77	5	increases	increase	VERB
faba-69	77	6	the	the	DET
faba-69	77	7	tax	tax	NOUN
faba-69	77	8	burden	burden	NOUN
faba-69	77	9	,	,	PUNCT
faba-69	77	10	this	this	PRON
faba-69	77	11	may	may	AUX
faba-69	77	12	lead	lead	VERB
faba-69	77	13	to	to	ADP
faba-69	77	14	an	an	DET
faba-69	77	15	increase	increase	NOUN
faba-69	77	16	in	in	ADP
faba-69	77	17	the	the	DET
faba-69	77	18	prices	price	NOUN
faba-69	77	19	of	of	ADP
faba-69	77	20	taxable	taxable	ADJ
faba-69	77	21	consumer	consumer	NOUN
faba-69	77	22	goods	good	NOUN
faba-69	77	23	and	and	CCONJ
faba-69	77	24	services	service	NOUN
faba-69	77	25	,	,	PUNCT
faba-69	77	26	and	and	CCONJ
faba-69	77	27	to	to	PART
faba-69	77	28	shrinkage	shrinkage	VERB
faba-69	77	29	of	of	ADP
faba-69	77	30	consumption	consumption	NOUN
faba-69	77	31	and	and	CCONJ
faba-69	77	32	the	the	DET
faba-69	77	33	value	value	NOUN
faba-69	77	34	of	of	ADP
faba-69	77	35	gdp	gdp	NOUN
faba-69	77	36	,	,	PUNCT
faba-69	77	37	respectively	respectively	ADV
faba-69	77	38	.	.	PUNCT
faba-69	78	1	according	accord	VERB
faba-69	78	2	to	to	ADP
faba-69	78	3	the	the	DET
faba-69	78	4	macroeconomic	macroeconomic	ADJ
faba-69	78	5	statistics	statistic	NOUN
faba-69	78	6	of	of	ADP
faba-69	78	7	the	the	DET
faba-69	78	8	world	world	PROPN
faba-69	78	9	bank	bank	PROPN
faba-69	78	10	(	(	PUNCT
faba-69	78	11	2019	2019	NUM
faba-69	78	12	)	)	PUNCT
faba-69	78	13	,	,	PUNCT
faba-69	78	14	consumer	consumer	NOUN
faba-69	78	15	expenditure	expenditure	NOUN
faba-69	78	16	of	of	ADP
faba-69	78	17	households	household	NOUN
faba-69	78	18	and	and	CCONJ
faba-69	78	19	non	non	ADJ
faba-69	78	20	-	-	ADJ
faba-69	78	21	profit	profit	ADJ
faba-69	78	22	angelov	angelov	NOUN
faba-69	78	23	angel	angel	NOUN
faba-69	78	24	et	et	PROPN
faba-69	78	25	al	al	PROPN
faba-69	78	26	.	.	PUNCT
faba-69	78	27	/	/	SYM
faba-69	78	28	finance	finance	NOUN
faba-69	78	29	,	,	PUNCT
faba-69	78	30	accounting	accounting	NOUN
faba-69	78	31	and	and	CCONJ
faba-69	78	32	business	business	NOUN
faba-69	78	33	analysis	analysis	NOUN
faba-69	78	34	3	3	NUM
faba-69	78	35	(	(	PUNCT
faba-69	78	36	1	1	NUM
faba-69	78	37	)	)	PUNCT
faba-69	78	38	2021	2021	NUM
faba-69	78	39	34	34	NUM
faba-69	78	40	institutions	institution	NOUN
faba-69	78	41	serving	serve	VERB
faba-69	78	42	households	household	NOUN
faba-69	78	43	consist	consist	VERB
faba-69	78	44	57.8	57.8	NUM
faba-69	78	45	%	%	NOUN
faba-69	78	46	of	of	ADP
faba-69	78	47	the	the	DET
faba-69	78	48	value	value	NOUN
faba-69	78	49	of	of	ADP
faba-69	78	50	the	the	DET
faba-69	78	51	gdp	gdp	NOUN
faba-69	78	52	worldwide	worldwide	ADV
faba-69	78	53	.	.	PUNCT
faba-69	79	1	within	within	ADP
faba-69	79	2	the	the	DET
faba-69	79	3	eu	eu	PROPN
faba-69	79	4	member	member	NOUN
faba-69	79	5	states	state	NOUN
faba-69	79	6	this	this	DET
faba-69	79	7	percentage	percentage	NOUN
faba-69	79	8	is	be	AUX
faba-69	79	9	slightly	slightly	ADV
faba-69	79	10	lower	low	ADJ
faba-69	79	11	(	(	PUNCT
faba-69	79	12	around	around	ADV
faba-69	79	13	53.8	53.8	NUM
faba-69	79	14	%	%	NOUN
faba-69	79	15	)	)	PUNCT
faba-69	79	16	,	,	PUNCT
faba-69	79	17	and	and	CCONJ
faba-69	79	18	in	in	ADP
faba-69	79	19	the	the	DET
faba-69	79	20	euro	euro	PROPN
faba-69	79	21	area	area	NOUN
faba-69	79	22	member	member	NOUN
faba-69	79	23	states	state	VERB
faba-69	79	24	54.1	54.1	NUM
faba-69	79	25	%	%	NOUN
faba-69	79	26	.	.	PUNCT
faba-69	80	1	for	for	ADP
faba-69	80	2	most	most	ADJ
faba-69	80	3	eastern	eastern	ADJ
faba-69	80	4	european	european	ADJ
faba-69	80	5	countries	country	NOUN
faba-69	80	6	,	,	PUNCT
faba-69	80	7	consumer	consumer	NOUN
faba-69	80	8	expenditure	expenditure	NOUN
faba-69	80	9	is	be	AUX
faba-69	80	10	formed	form	VERB
faba-69	80	11	as	as	ADP
faba-69	80	12	the	the	DET
faba-69	80	13	main	main	ADJ
faba-69	80	14	determinant	determinant	NOUN
faba-69	80	15	in	in	ADP
faba-69	80	16	the	the	DET
faba-69	80	17	structure	structure	NOUN
faba-69	80	18	of	of	ADP
faba-69	80	19	gdp	gdp	NOUN
faba-69	80	20	(	(	PUNCT
faba-69	80	21	over	over	ADP
faba-69	80	22	70	70	NUM
faba-69	80	23	%	%	NOUN
faba-69	80	24	or	or	CCONJ
faba-69	80	25	80	80	NUM
faba-69	80	26	%	%	NOUN
faba-69	80	27	)	)	PUNCT
faba-69	80	28	,	,	PUNCT
faba-69	80	29	the	the	DET
faba-69	80	30	indirect	indirect	ADJ
faba-69	80	31	taxes	taxis	NOUN
faba-69	80	32	are	be	AUX
faba-69	80	33	essential	essential	ADJ
faba-69	80	34	source	source	NOUN
faba-69	80	35	of	of	ADP
faba-69	80	36	revenue	revenue	NOUN
faba-69	80	37	in	in	ADP
faba-69	80	38	the	the	DET
faba-69	80	39	state	state	NOUN
faba-69	80	40	budget	budget	NOUN
faba-69	80	41	of	of	ADP
faba-69	80	42	these	these	DET
faba-69	80	43	countries	country	NOUN
faba-69	80	44	,	,	PUNCT
faba-69	80	45	respectively	respectively	ADV
faba-69	80	46	.	.	PUNCT
faba-69	81	1	fernandez	fernandez	PROPN
faba-69	81	2	et	et	PROPN
faba-69	81	3	al	al	PROPN
faba-69	81	4	.	.	PROPN
faba-69	82	1	(	(	PUNCT
faba-69	82	2	2018	2018	NUM
faba-69	82	3	)	)	PUNCT
faba-69	82	4	study	study	VERB
faba-69	82	5	the	the	DET
faba-69	82	6	effects	effect	NOUN
faba-69	82	7	of	of	ADP
faba-69	82	8	simulation	simulation	NOUN
faba-69	82	9	changes	change	NOUN
faba-69	82	10	in	in	ADP
faba-69	82	11	the	the	DET
faba-69	82	12	tax	tax	NOUN
faba-69	82	13	system	system	NOUN
faba-69	82	14	in	in	ADP
faba-69	82	15	france	france	PROPN
faba-69	82	16	.	.	PUNCT
faba-69	83	1	the	the	DET
faba-69	83	2	aim	aim	NOUN
faba-69	83	3	is	be	AUX
faba-69	83	4	to	to	PART
faba-69	83	5	monitor	monitor	VERB
faba-69	83	6	how	how	SCONJ
faba-69	83	7	the	the	DET
faba-69	83	8	replacement	replacement	NOUN
faba-69	83	9	of	of	ADP
faba-69	83	10	direct	direct	ADJ
faba-69	83	11	with	with	ADP
faba-69	83	12	indirect	indirect	ADJ
faba-69	83	13	taxes	taxis	NOUN
faba-69	83	14	would	would	AUX
faba-69	83	15	affect	affect	VERB
faba-69	83	16	various	various	ADJ
faba-69	83	17	macroeconomic	macroeconomic	ADJ
faba-69	83	18	indicators	indicator	NOUN
faba-69	83	19	,	,	PUNCT
faba-69	83	20	including	include	VERB
faba-69	83	21	consumption	consumption	NOUN
faba-69	83	22	levels	level	NOUN
faba-69	83	23	,	,	PUNCT
faba-69	83	24	investment	investment	NOUN
faba-69	83	25	activity	activity	NOUN
faba-69	83	26	,	,	PUNCT
faba-69	83	27	real	real	ADJ
faba-69	83	28	wages	wage	NOUN
faba-69	83	29	,	,	PUNCT
faba-69	83	30	employment	employment	NOUN
faba-69	83	31	,	,	PUNCT
faba-69	83	32	price	price	NOUN
faba-69	83	33	competition	competition	NOUN
faba-69	83	34	and	and	CCONJ
faba-69	83	35	other	other	ADJ
faba-69	83	36	fiscal	fiscal	ADJ
faba-69	83	37	indicators	indicator	NOUN
faba-69	83	38	.	.	PUNCT
faba-69	84	1	the	the	DET
faba-69	84	2	main	main	ADJ
faba-69	84	3	directions	direction	NOUN
faba-69	84	4	of	of	ADP
faba-69	84	5	the	the	DET
faba-69	84	6	simulation	simulation	NOUN
faba-69	84	7	are	be	AUX
faba-69	84	8	related	relate	VERB
faba-69	84	9	to	to	ADP
faba-69	84	10	the	the	DET
faba-69	84	11	equivalent	equivalent	ADJ
faba-69	84	12	replacement	replacement	NOUN
faba-69	84	13	of	of	ADP
faba-69	84	14	social	social	ADJ
faba-69	84	15	security	security	NOUN
faba-69	84	16	contributions	contribution	NOUN
faba-69	84	17	with	with	ADP
faba-69	84	18	vat	vat	NOUN
faba-69	84	19	(	(	PUNCT
faba-69	84	20	equal	equal	ADJ
faba-69	84	21	to	to	ADP
faba-69	84	22	0.4	0.4	NUM
faba-69	84	23	%	%	NOUN
faba-69	84	24	of	of	ADP
faba-69	84	25	gdp	gdp	NOUN
faba-69	84	26	)	)	PUNCT
faba-69	84	27	,	,	PUNCT
faba-69	84	28	on	on	ADP
faba-69	84	29	the	the	DET
faba-69	84	30	one	one	NUM
faba-69	84	31	hand	hand	NOUN
faba-69	84	32	,	,	PUNCT
faba-69	84	33	and	and	CCONJ
faba-69	84	34	a	a	DET
faba-69	84	35	similar	similar	ADJ
faba-69	84	36	replacement	replacement	NOUN
faba-69	84	37	between	between	ADP
faba-69	84	38	a	a	DET
faba-69	84	39	reduction	reduction	NOUN
faba-69	84	40	in	in	ADP
faba-69	84	41	corporate	corporate	ADJ
faba-69	84	42	tax	tax	NOUN
faba-69	84	43	and	and	CCONJ
faba-69	84	44	an	an	DET
faba-69	84	45	increase	increase	NOUN
faba-69	84	46	in	in	ADP
faba-69	84	47	the	the	DET
faba-69	84	48	vat	vat	NOUN
faba-69	84	49	rate	rate	NOUN
faba-69	84	50	,	,	PUNCT
faba-69	84	51	on	on	ADP
faba-69	84	52	other	other	ADJ
faba-69	84	53	hand	hand	NOUN
faba-69	84	54	.	.	PUNCT
faba-69	85	1	the	the	DET
faba-69	85	2	mixed	mixed	ADJ
faba-69	85	3	effects	effect	NOUN
faba-69	85	4	are	be	AUX
faba-69	85	5	also	also	ADV
faba-69	85	6	traced	trace	VERB
faba-69	85	7	.	.	PUNCT
faba-69	86	1	the	the	DET
faba-69	86	2	final	final	ADJ
faba-69	86	3	conclusion	conclusion	NOUN
faba-69	86	4	reached	reach	VERB
faba-69	86	5	by	by	ADP
faba-69	86	6	fernandez	fernandez	PROPN
faba-69	86	7	et	et	PROPN
faba-69	86	8	al	al	PROPN
faba-69	86	9	.	.	PROPN
faba-69	87	1	(	(	PUNCT
faba-69	87	2	2018	2018	NUM
faba-69	87	3	)	)	PUNCT
faba-69	87	4	is	be	AUX
faba-69	87	5	that	that	SCONJ
faba-69	87	6	such	such	ADJ
faba-69	87	7	changes	change	NOUN
faba-69	87	8	in	in	ADP
faba-69	87	9	the	the	DET
faba-69	87	10	tax	tax	NOUN
faba-69	87	11	system	system	NOUN
faba-69	87	12	have	have	VERB
faba-69	87	13	a	a	DET
faba-69	87	14	net	net	ADJ
faba-69	87	15	positive	positive	ADJ
faba-69	87	16	effect	effect	NOUN
faba-69	87	17	on	on	ADP
faba-69	87	18	the	the	DET
faba-69	87	19	french	french	ADJ
faba-69	87	20	economy	economy	NOUN
faba-69	87	21	.	.	PUNCT
faba-69	88	1	stoilova	stoilova	PROPN
faba-69	88	2	(	(	PUNCT
faba-69	88	3	2017	2017	NUM
faba-69	88	4	)	)	PUNCT
faba-69	88	5	uses	use	VERB
faba-69	88	6	regression	regression	NOUN
faba-69	88	7	models	model	NOUN
faba-69	88	8	in	in	ADP
faba-69	88	9	order	order	NOUN
faba-69	88	10	to	to	PART
faba-69	88	11	investigate	investigate	VERB
faba-69	88	12	the	the	DET
faba-69	88	13	impact	impact	NOUN
faba-69	88	14	of	of	ADP
faba-69	88	15	fiscal	fiscal	ADJ
faba-69	88	16	policy	policy	NOUN
faba-69	88	17	on	on	ADP
faba-69	88	18	economic	economic	ADJ
faba-69	88	19	growth	growth	NOUN
faba-69	88	20	in	in	ADP
faba-69	88	21	the	the	DET
faba-69	88	22	eu-28	eu-28	ADJ
faba-69	88	23	member	member	NOUN
faba-69	88	24	states	state	NOUN
faba-69	88	25	in	in	ADP
faba-69	88	26	the	the	DET
faba-69	88	27	period	period	NOUN
faba-69	88	28	1996	1996	NUM
faba-69	88	29	-	-	SYM
faba-69	88	30	2013	2013	NUM
faba-69	88	31	.	.	PUNCT
faba-69	89	1	the	the	DET
faba-69	89	2	obtained	obtain	VERB
faba-69	89	3	results	result	NOUN
faba-69	89	4	show	show	VERB
faba-69	89	5	that	that	SCONJ
faba-69	89	6	indirect	indirect	ADJ
faba-69	89	7	taxes	taxis	NOUN
faba-69	89	8	on	on	ADP
faba-69	89	9	production	production	NOUN
faba-69	89	10	and	and	CCONJ
faba-69	89	11	imports	import	NOUN
faba-69	89	12	have	have	VERB
faba-69	89	13	a	a	DET
faba-69	89	14	rather	rather	ADV
faba-69	89	15	positive	positive	ADJ
faba-69	89	16	impact	impact	NOUN
faba-69	89	17	on	on	ADP
faba-69	89	18	the	the	DET
faba-69	89	19	growth	growth	NOUN
faba-69	89	20	of	of	ADP
faba-69	89	21	economies	economy	NOUN
faba-69	89	22	,	,	PUNCT
faba-69	89	23	but	but	CCONJ
faba-69	89	24	this	this	PRON
faba-69	89	25	is	be	AUX
faba-69	89	26	not	not	PART
faba-69	89	27	the	the	DET
faba-69	89	28	case	case	NOUN
faba-69	89	29	with	with	ADP
faba-69	89	30	the	the	DET
faba-69	89	31	impact	impact	NOUN
faba-69	89	32	of	of	ADP
faba-69	89	33	vat	vat	NOUN
faba-69	89	34	.	.	PUNCT
faba-69	90	1	ilaboya	ilaboya	NOUN
faba-69	90	2	and	and	CCONJ
faba-69	90	3	mgbame	mgbame	NOUN
faba-69	90	4	(	(	PUNCT
faba-69	90	5	2012	2012	NUM
faba-69	90	6	)	)	PUNCT
faba-69	90	7	and	and	CCONJ
faba-69	90	8	szarowská	szarowská	NOUN
faba-69	90	9	(	(	PUNCT
faba-69	90	10	2013	2013	NUM
faba-69	90	11	)	)	PUNCT
faba-69	90	12	reach	reach	VERB
faba-69	90	13	to	to	ADP
faba-69	90	14	a	a	DET
faba-69	90	15	similar	similar	ADJ
faba-69	90	16	conclusions	conclusion	NOUN
faba-69	90	17	.	.	PUNCT
faba-69	91	1	in	in	ADP
faba-69	91	2	particular	particular	ADJ
faba-69	91	3	,	,	PUNCT
faba-69	91	4	szarowská	szarowská	PROPN
faba-69	91	5	(	(	PUNCT
faba-69	91	6	2013	2013	NUM
faba-69	91	7	)	)	PUNCT
faba-69	91	8	uses	use	VERB
faba-69	91	9	a	a	DET
faba-69	91	10	panel	panel	NOUN
faba-69	91	11	regression	regression	NOUN
faba-69	91	12	for	for	ADP
faba-69	91	13	eu-24	eu-24	PRON
faba-69	91	14	member	member	NOUN
faba-69	91	15	states	state	NOUN
faba-69	91	16	in	in	ADP
faba-69	91	17	the	the	DET
faba-69	91	18	period	period	NOUN
faba-69	91	19	1995	1995	NUM
faba-69	91	20	-	-	SYM
faba-69	91	21	2010	2010	NUM
faba-69	91	22	and	and	CCONJ
faba-69	91	23	establishes	establish	VERB
faba-69	91	24	the	the	DET
faba-69	91	25	positive	positive	ADJ
faba-69	91	26	impact	impact	NOUN
faba-69	91	27	of	of	ADP
faba-69	91	28	consumption	consumption	NOUN
faba-69	91	29	taxes	taxis	NOUN
faba-69	91	30	on	on	ADP
faba-69	91	31	gdp	gdp	NOUN
faba-69	91	32	growth	growth	NOUN
faba-69	91	33	,	,	PUNCT
faba-69	91	34	as	as	ADV
faba-69	91	35	well	well	ADV
faba-69	91	36	as	as	ADP
faba-69	91	37	also	also	ADV
faba-69	91	38	proves	prove	VERB
faba-69	91	39	a	a	DET
faba-69	91	40	negative	negative	ADJ
faba-69	91	41	impact	impact	NOUN
faba-69	91	42	of	of	ADP
faba-69	91	43	labour	labour	ADJ
faba-69	91	44	taxes	taxis	NOUN
faba-69	91	45	on	on	ADP
faba-69	91	46	gdp	gdp	NOUN
faba-69	91	47	growth	growth	NOUN
faba-69	91	48	.	.	PUNCT
faba-69	92	1	in	in	ADP
faba-69	92	2	turn	turn	NOUN
faba-69	92	3	,	,	PUNCT
faba-69	92	4	ilaboya	ilaboya	NOUN
faba-69	92	5	and	and	CCONJ
faba-69	92	6	mgbame	mgbame	PROPN
faba-69	92	7	(	(	PUNCT
faba-69	92	8	2012	2012	NUM
faba-69	92	9	)	)	PUNCT
faba-69	92	10	use	use	VERB
faba-69	92	11	engle	engle	NOUN
faba-69	92	12	-	-	PUNCT
faba-69	92	13	granger	granger	PROPN
faba-69	92	14	two	two	NUM
faba-69	92	15	-	-	PUNCT
faba-69	92	16	step	step	NOUN
faba-69	92	17	test	test	NOUN
faba-69	92	18	for	for	ADP
faba-69	92	19	cointegration	cointegration	NOUN
faba-69	92	20	and	and	CCONJ
faba-69	92	21	additional	additional	ADJ
faba-69	92	22	error	error	NOUN
faba-69	92	23	correction	correction	NOUN
faba-69	92	24	model	model	NOUN
faba-69	92	25	based	base	VERB
faba-69	92	26	on	on	ADP
faba-69	92	27	annual	annual	ADJ
faba-69	92	28	data	datum	NOUN
faba-69	92	29	from	from	ADP
faba-69	92	30	1980	1980	NUM
faba-69	92	31	to	to	ADP
faba-69	92	32	2011	2011	NUM
faba-69	92	33	in	in	ADP
faba-69	92	34	nigeria	nigeria	PROPN
faba-69	92	35	and	and	CCONJ
faba-69	92	36	establish	establish	VERB
faba-69	92	37	that	that	SCONJ
faba-69	92	38	the	the	DET
faba-69	92	39	custom	custom	NOUN
faba-69	92	40	and	and	CCONJ
faba-69	92	41	excise	excise	NOUN
faba-69	92	42	duties	duty	NOUN
faba-69	92	43	have	have	VERB
faba-69	92	44	a	a	DET
faba-69	92	45	positive	positive	ADJ
faba-69	92	46	effect	effect	NOUN
faba-69	92	47	on	on	ADP
faba-69	92	48	growth	growth	NOUN
faba-69	92	49	rate	rate	NOUN
faba-69	92	50	while	while	SCONJ
faba-69	92	51	the	the	DET
faba-69	92	52	effect	effect	NOUN
faba-69	92	53	of	of	ADP
faba-69	92	54	taxation	taxation	NOUN
faba-69	92	55	with	with	ADP
faba-69	92	56	vat	vat	NOUN
faba-69	92	57	is	be	AUX
faba-69	92	58	negative	negative	ADJ
faba-69	92	59	,	,	PUNCT
faba-69	92	60	but	but	CCONJ
faba-69	92	61	statistically	statistically	ADV
faba-69	92	62	insignificant	insignificant	ADJ
faba-69	92	63	.	.	PUNCT
faba-69	93	1	similarly	similarly	ADV
faba-69	93	2	,	,	PUNCT
faba-69	93	3	korkmaz	korkmaz	PROPN
faba-69	93	4	et	et	PROPN
faba-69	93	5	al	al	PROPN
faba-69	93	6	.	.	PROPN
faba-69	94	1	(	(	PUNCT
faba-69	94	2	2019	2019	NUM
faba-69	94	3	)	)	PUNCT
faba-69	94	4	use	use	VERB
faba-69	94	5	the	the	DET
faba-69	94	6	autoregressive	autoregressive	ADJ
faba-69	94	7	distributed	distribute	VERB
faba-69	94	8	lag	lag	NOUN
faba-69	94	9	approach	approach	NOUN
faba-69	94	10	and	and	CCONJ
faba-69	94	11	study	study	VERB
faba-69	94	12	the	the	DET
faba-69	94	13	impact	impact	NOUN
faba-69	94	14	of	of	ADP
faba-69	94	15	direct	direct	ADJ
faba-69	94	16	and	and	CCONJ
faba-69	94	17	indirect	indirect	ADJ
faba-69	94	18	taxes	taxis	NOUN
faba-69	94	19	on	on	ADP
faba-69	94	20	the	the	DET
faba-69	94	21	turkish	turkish	ADJ
faba-69	94	22	economy	economy	NOUN
faba-69	94	23	for	for	ADP
faba-69	94	24	the	the	DET
faba-69	94	25	period	period	NOUN
faba-69	94	26	2006	2006	NUM
faba-69	94	27	-	-	SYM
faba-69	94	28	2018	2018	NUM
faba-69	94	29	.	.	PUNCT
faba-69	95	1	their	their	PRON
faba-69	95	2	findings	finding	NOUN
faba-69	95	3	show	show	VERB
faba-69	95	4	that	that	SCONJ
faba-69	95	5	the	the	DET
faba-69	95	6	direct	direct	ADJ
faba-69	95	7	taxes	taxis	NOUN
faba-69	95	8	have	have	VERB
faba-69	95	9	a	a	DET
faba-69	95	10	negative	negative	ADJ
faba-69	95	11	impact	impact	NOUN
faba-69	95	12	on	on	ADP
faba-69	95	13	economic	economic	ADJ
faba-69	95	14	growth	growth	NOUN
faba-69	95	15	,	,	PUNCT
faba-69	95	16	while	while	SCONJ
faba-69	95	17	indirect	indirect	ADJ
faba-69	95	18	taxes	taxis	NOUN
faba-69	95	19	have	have	VERB
faba-69	95	20	a	a	DET
faba-69	95	21	stronger	strong	ADJ
faba-69	95	22	and	and	CCONJ
faba-69	95	23	positive	positive	ADJ
faba-69	95	24	impact	impact	NOUN
faba-69	95	25	on	on	ADP
faba-69	95	26	the	the	DET
faba-69	95	27	gdp	gdp	NOUN
faba-69	95	28	of	of	ADP
faba-69	95	29	turkey	turkey	PROPN
faba-69	95	30	.	.	PUNCT
faba-69	96	1	al	al	PROPN
faba-69	96	2	quraan	quraan	PROPN
faba-69	96	3	(	(	PUNCT
faba-69	96	4	2020	2020	NUM
faba-69	96	5	)	)	PUNCT
faba-69	96	6	tests	test	VERB
faba-69	96	7	the	the	DET
faba-69	96	8	influence	influence	NOUN
faba-69	96	9	of	of	ADP
faba-69	96	10	general	general	ADJ
faba-69	96	11	sales	sale	NOUN
faba-69	96	12	tax	tax	NOUN
faba-69	96	13	on	on	ADP
faba-69	96	14	economic	economic	ADJ
faba-69	96	15	growth	growth	NOUN
faba-69	96	16	in	in	ADP
faba-69	96	17	jordan	jordan	PROPN
faba-69	96	18	and	and	CCONJ
faba-69	96	19	proves	prove	VERB
faba-69	96	20	that	that	SCONJ
faba-69	96	21	there	there	PRON
faba-69	96	22	is	be	VERB
faba-69	96	23	a	a	DET
faba-69	96	24	positive	positive	ADJ
faba-69	96	25	effect	effect	NOUN
faba-69	96	26	in	in	ADP
faba-69	96	27	short	short	ADJ
faba-69	96	28	term	term	NOUN
faba-69	96	29	and	and	CCONJ
faba-69	96	30	negative	negative	ADJ
faba-69	96	31	effect	effect	NOUN
faba-69	96	32	in	in	ADP
faba-69	96	33	long	long	ADJ
faba-69	96	34	term	term	NOUN
faba-69	96	35	.	.	PUNCT
faba-69	97	1	johansson	johansson	PROPN
faba-69	97	2	et	et	PROPN
faba-69	97	3	al	al	PROPN
faba-69	97	4	.	.	PROPN
faba-69	97	5	(	(	PUNCT
faba-69	97	6	2008	2008	NUM
faba-69	97	7	)	)	PUNCT
faba-69	97	8	emphasize	emphasize	VERB
faba-69	97	9	that	that	SCONJ
faba-69	97	10	if	if	SCONJ
faba-69	97	11	the	the	DET
faba-69	97	12	total	total	ADJ
faba-69	97	13	tax	tax	NOUN
faba-69	97	14	burden	burden	NOUN
faba-69	97	15	is	be	AUX
faba-69	97	16	unchanged	unchanged	ADJ
faba-69	97	17	,	,	PUNCT
faba-69	97	18	but	but	CCONJ
faba-69	97	19	the	the	DET
faba-69	97	20	share	share	NOUN
faba-69	97	21	of	of	ADP
faba-69	97	22	revenues	revenue	NOUN
faba-69	97	23	from	from	ADP
faba-69	97	24	indirect	indirect	ADJ
faba-69	97	25	taxes	taxis	NOUN
faba-69	97	26	is	be	AUX
faba-69	97	27	increased	increase	VERB
faba-69	97	28	,	,	PUNCT
faba-69	97	29	this	this	PRON
faba-69	97	30	would	would	AUX
faba-69	97	31	lead	lead	VERB
faba-69	97	32	to	to	ADP
faba-69	97	33	a	a	DET
faba-69	97	34	higher	high	ADJ
faba-69	97	35	value	value	NOUN
faba-69	97	36	of	of	ADP
faba-69	97	37	the	the	DET
faba-69	97	38	gdp	gdp	NOUN
faba-69	97	39	per	per	ADP
faba-69	97	40	capita	capita	NOUN
faba-69	97	41	.	.	PUNCT
faba-69	98	1	tax	tax	NOUN
faba-69	98	2	burden	burden	NOUN
faba-69	98	3	,	,	PUNCT
faba-69	98	4	structure	structure	NOUN
faba-69	98	5	of	of	ADP
faba-69	98	6	taxation	taxation	NOUN
faba-69	98	7	and	and	CCONJ
faba-69	98	8	economic	economic	ADJ
faba-69	98	9	growth	growth	NOUN
faba-69	98	10	of	of	ADP
faba-69	98	11	the	the	DET
faba-69	98	12	balkan	balkan	PROPN
faba-69	98	13	region	region	NOUN
faba-69	98	14	the	the	DET
faba-69	98	15	present	present	ADJ
faba-69	98	16	study	study	NOUN
faba-69	98	17	focuses	focus	VERB
faba-69	98	18	on	on	ADP
faba-69	98	19	the	the	DET
faba-69	98	20	impact	impact	NOUN
faba-69	98	21	of	of	ADP
faba-69	98	22	the	the	DET
faba-69	98	23	tax	tax	NOUN
faba-69	98	24	burden	burden	NOUN
faba-69	98	25	on	on	ADP
faba-69	98	26	economic	economic	ADJ
faba-69	98	27	development	development	NOUN
faba-69	98	28	and	and	CCONJ
faba-69	98	29	especially	especially	ADV
faba-69	98	30	on	on	ADP
faba-69	98	31	the	the	DET
faba-69	98	32	possibility	possibility	NOUN
faba-69	98	33	of	of	ADP
faba-69	98	34	achieving	achieve	VERB
faba-69	98	35	economic	economic	ADJ
faba-69	98	36	growth	growth	NOUN
faba-69	98	37	,	,	PUNCT
faba-69	98	38	on	on	ADP
faba-69	98	39	the	the	DET
faba-69	98	40	one	one	NUM
faba-69	98	41	hand	hand	NOUN
faba-69	98	42	,	,	PUNCT
faba-69	98	43	and	and	CCONJ
faba-69	98	44	on	on	ADP
faba-69	98	45	determining	determine	VERB
faba-69	98	46	the	the	DET
faba-69	98	47	extent	extent	NOUN
faba-69	98	48	to	to	PART
faba-69	98	49	which	which	PRON
faba-69	98	50	the	the	DET
faba-69	98	51	structure	structure	NOUN
faba-69	98	52	of	of	ADP
faba-69	98	53	taxation	taxation	NOUN
faba-69	98	54	with	with	ADP
faba-69	98	55	different	different	ADJ
faba-69	98	56	types	type	NOUN
faba-69	98	57	of	of	ADP
faba-69	98	58	taxes	taxis	NOUN
faba-69	98	59	affects	affect	VERB
faba-69	98	60	the	the	DET
faba-69	98	61	potential	potential	NOUN
faba-69	98	62	for	for	ADP
faba-69	98	63	economic	economic	ADJ
faba-69	98	64	development	development	NOUN
faba-69	98	65	,	,	PUNCT
faba-69	98	66	on	on	ADP
faba-69	98	67	the	the	DET
faba-69	98	68	other	other	ADJ
faba-69	98	69	hand	hand	NOUN
faba-69	98	70	.	.	PUNCT
faba-69	99	1	the	the	DET
faba-69	99	2	study	study	NOUN
faba-69	99	3	is	be	AUX
faba-69	99	4	based	base	VERB
faba-69	99	5	on	on	ADP
faba-69	99	6	an	an	DET
faba-69	99	7	analysis	analysis	NOUN
faba-69	99	8	of	of	ADP
faba-69	99	9	the	the	DET
faba-69	99	10	relationship	relationship	NOUN
faba-69	99	11	between	between	ADP
faba-69	99	12	these	these	DET
faba-69	99	13	variables	variable	NOUN
faba-69	99	14	within	within	ADP
faba-69	99	15	the	the	DET
faba-69	99	16	balkan	balkan	ADJ
faba-69	99	17	region	region	NOUN
faba-69	99	18	(	(	PUNCT
faba-69	99	19	balkan-13	balkan-13	PROPN
faba-69	99	20	)	)	PUNCT
faba-69	99	21	.	.	PUNCT
faba-69	100	1	the	the	DET
faba-69	100	2	scope	scope	NOUN
faba-69	100	3	of	of	ADP
faba-69	100	4	the	the	DET
faba-69	100	5	analysis	analysis	NOUN
faba-69	100	6	includes	include	VERB
faba-69	100	7	13	13	NUM
faba-69	100	8	countries	country	NOUN
faba-69	100	9	,	,	PUNCT
faba-69	100	10	12	12	NUM
faba-69	100	11	of	of	ADP
faba-69	100	12	them	they	PRON
faba-69	100	13	(	(	PUNCT
faba-69	100	14	bulgaria	bulgaria	PROPN
faba-69	100	15	,	,	PUNCT
faba-69	100	16	romania	romania	PROPN
faba-69	100	17	,	,	PUNCT
faba-69	100	18	greece	greece	PROPN
faba-69	100	19	,	,	PUNCT
faba-69	100	20	turkey	turkey	PROPN
faba-69	100	21	,	,	PUNCT
faba-69	100	22	serbia	serbia	PROPN
faba-69	100	23	,	,	PUNCT
faba-69	100	24	north	north	NOUN
faba-69	100	25	macedonia	macedonia	PROPN
faba-69	100	26	,	,	PUNCT
faba-69	100	27	bosnia	bosnia	PROPN
faba-69	100	28	and	and	CCONJ
faba-69	100	29	herzegovina	herzegovina	PROPN
faba-69	100	30	,	,	PUNCT
faba-69	100	31	albania	albania	PROPN
faba-69	100	32	,	,	PUNCT
faba-69	100	33	kosovo	kosovo	PROPN
faba-69	100	34	,	,	PUNCT
faba-69	100	35	croatia	croatia	PROPN
faba-69	100	36	,	,	PUNCT
faba-69	100	37	slovenia	slovenia	PROPN
faba-69	100	38	and	and	CCONJ
faba-69	100	39	montenegro	montenegro	PROPN
faba-69	100	40	)	)	PUNCT
faba-69	100	41	are	be	AUX
faba-69	100	42	included	include	VERB
faba-69	100	43	because	because	SCONJ
faba-69	100	44	of	of	ADP
faba-69	100	45	their	their	PRON
faba-69	100	46	geographical	geographical	ADJ
faba-69	100	47	positions	position	NOUN
faba-69	100	48	,	,	PUNCT
faba-69	100	49	and	and	CCONJ
faba-69	100	50	the	the	DET
faba-69	100	51	thirteenth	thirteenth	ADJ
faba-69	100	52	(	(	PUNCT
faba-69	100	53	cyprus	cyprus	PROPN
faba-69	100	54	)	)	PUNCT
faba-69	100	55	,	,	PUNCT
faba-69	100	56	as	as	ADP
faba-69	100	57	highly	highly	ADV
faba-69	100	58	dependent	dependent	ADJ
faba-69	100	59	and	and	CCONJ
faba-69	100	60	bound	bind	VERB
faba-69	100	61	territorially	territorially	ADV
faba-69	100	62	,	,	PUNCT
faba-69	100	63	administratively	administratively	ADV
faba-69	100	64	and	and	CCONJ
faba-69	100	65	economically	economically	ADV
faba-69	100	66	with	with	ADP
faba-69	100	67	other	other	ADJ
faba-69	100	68	countries	country	NOUN
faba-69	100	69	in	in	ADP
faba-69	100	70	the	the	DET
faba-69	100	71	region	region	NOUN
faba-69	100	72	.	.	PUNCT
faba-69	101	1	we	we	PRON
faba-69	101	2	calculate	calculate	VERB
faba-69	101	3	the	the	DET
faba-69	101	4	overall	overall	ADJ
faba-69	101	5	tax	tax	NOUN
faba-69	101	6	burden	burden	NOUN
faba-69	101	7	within	within	ADP
faba-69	101	8	the	the	DET
faba-69	101	9	balkan	balkan	ADJ
faba-69	101	10	region	region	NOUN
faba-69	101	11	using	use	VERB
faba-69	101	12	data	datum	NOUN
faba-69	101	13	based	base	VERB
faba-69	101	14	on	on	ADP
faba-69	101	15	the	the	DET
faba-69	101	16	execution	execution	NOUN
faba-69	101	17	of	of	ADP
faba-69	101	18	the	the	DET
faba-69	101	19	state	state	NOUN
faba-69	101	20	budgets	budget	NOUN
faba-69	101	21	of	of	ADP
faba-69	101	22	the	the	DET
faba-69	101	23	countries	country	NOUN
faba-69	101	24	for	for	ADP
faba-69	101	25	the	the	DET
faba-69	101	26	period	period	NOUN
faba-69	101	27	2005	2005	NUM
faba-69	101	28	-	-	SYM
faba-69	101	29	2018	2018	NUM
faba-69	101	30	.	.	PUNCT
faba-69	102	1	for	for	ADP
faba-69	102	2	measuring	measure	VERB
faba-69	102	3	the	the	DET
faba-69	102	4	overall	overall	ADJ
faba-69	102	5	tax	tax	NOUN
faba-69	102	6	burden	burden	NOUN
faba-69	102	7	,	,	PUNCT
faba-69	102	8	total	total	ADJ
faba-69	102	9	tax	tax	NOUN
faba-69	102	10	revenue	revenue	NOUN
faba-69	102	11	to	to	ADP
faba-69	102	12	gdp	gdp	NOUN
faba-69	102	13	ratio	ratio	NOUN
faba-69	102	14	is	be	AUX
faba-69	102	15	used	use	VERB
faba-69	102	16	.	.	PUNCT
faba-69	103	1	while	while	SCONJ
faba-69	103	2	in	in	ADP
faba-69	103	3	2005	2005	NUM
faba-69	103	4	the	the	DET
faba-69	103	5	tax	tax	NOUN
faba-69	103	6	revenue	revenue	NOUN
faba-69	103	7	in	in	ADP
faba-69	103	8	the	the	DET
faba-69	103	9	countries	country	NOUN
faba-69	103	10	of	of	ADP
faba-69	103	11	the	the	DET
faba-69	103	12	balkan	balkan	PROPN
faba-69	103	13	region	region	NOUN
faba-69	103	14	is	be	AUX
faba-69	103	15	equal	equal	ADJ
faba-69	103	16	to	to	ADP
faba-69	103	17	about	about	ADP
faba-69	103	18	28.03	28.03	NUM
faba-69	103	19	%	%	NOUN
faba-69	103	20	of	of	ADP
faba-69	103	21	gdp	gdp	NOUN
faba-69	103	22	,	,	PUNCT
faba-69	103	23	in	in	ADP
faba-69	103	24	2018	2018	NUM
faba-69	103	25	it	it	PRON
faba-69	103	26	reached	reach	VERB
faba-69	103	27	30.03	30.03	NUM
faba-69	103	28	%	%	NOUN
faba-69	103	29	of	of	ADP
faba-69	103	30	gdp	gdp	NOUN
faba-69	103	31	,	,	PUNCT
faba-69	103	32	i.e.	i.e.	X
faba-69	103	33	there	there	PRON
faba-69	103	34	is	be	VERB
faba-69	103	35	a	a	DET
faba-69	103	36	gradual	gradual	ADJ
faba-69	103	37	increase	increase	NOUN
faba-69	103	38	in	in	ADP
faba-69	103	39	the	the	DET
faba-69	103	40	tax	tax	NOUN
faba-69	103	41	burden	burden	NOUN
faba-69	103	42	.	.	PUNCT
faba-69	104	1	countries	country	NOUN
faba-69	104	2	with	with	ADP
faba-69	104	3	high	high	ADJ
faba-69	104	4	tax	tax	NOUN
faba-69	104	5	burdens	burden	NOUN
faba-69	104	6	include	include	VERB
faba-69	104	7	slovenia	slovenia	PROPN
faba-69	104	8	,	,	PUNCT
faba-69	104	9	montenegro	montenegro	PROPN
faba-69	104	10	,	,	PUNCT
faba-69	104	11	bosnia	bosnia	PROPN
faba-69	104	12	and	and	CCONJ
faba-69	104	13	herzegovina	herzegovina	PROPN
faba-69	104	14	,	,	PUNCT
faba-69	104	15	greece	greece	PROPN
faba-69	104	16	,	,	PUNCT
faba-69	104	17	croatia	croatia	PROPN
faba-69	104	18	,	,	PUNCT
faba-69	104	19	serbia	serbia	PROPN
faba-69	104	20	and	and	CCONJ
faba-69	104	21	cyprus	cyprus	PROPN
faba-69	104	22	.	.	PUNCT
faba-69	105	1	each	each	PRON
faba-69	105	2	of	of	ADP
faba-69	105	3	these	these	DET
faba-69	105	4	countries	country	NOUN
faba-69	105	5	has	have	VERB
faba-69	105	6	an	an	DET
faba-69	105	7	average	average	ADJ
faba-69	105	8	tax	tax	NOUN
faba-69	105	9	revenue	revenue	NOUN
faba-69	105	10	to	to	ADP
faba-69	105	11	gdp	gdp	NOUN
faba-69	105	12	ratio	ratio	NOUN
faba-69	105	13	of	of	ADP
faba-69	105	14	over	over	ADP
faba-69	105	15	32	32	NUM
faba-69	105	16	%	%	NOUN
faba-69	105	17	for	for	ADP
faba-69	105	18	the	the	DET
faba-69	105	19	period	period	NOUN
faba-69	105	20	2005	2005	NUM
faba-69	105	21	-	-	SYM
faba-69	105	22	2018	2018	NUM
faba-69	105	23	.	.	PUNCT
faba-69	106	1	at	at	ADP
faba-69	106	2	the	the	DET
faba-69	106	3	same	same	ADJ
faba-69	106	4	time	time	NOUN
faba-69	106	5	,	,	PUNCT
faba-69	106	6	the	the	DET
faba-69	106	7	tax	tax	NOUN
faba-69	106	8	burden	burden	NOUN
faba-69	106	9	in	in	ADP
faba-69	106	10	kosovo	kosovo	PROPN
faba-69	106	11	is	be	AUX
faba-69	106	12	between	between	ADP
faba-69	106	13	18.45	18.45	NUM
faba-69	106	14	%	%	NOUN
faba-69	106	15	(	(	PUNCT
faba-69	106	16	2005	2005	NUM
faba-69	106	17	)	)	PUNCT
faba-69	106	18	and	and	CCONJ
faba-69	106	19	23.25	23.25	NUM
faba-69	106	20	%	%	NOUN
faba-69	106	21	(	(	PUNCT
faba-69	106	22	2018	2018	NUM
faba-69	106	23	)	)	PUNCT
faba-69	106	24	and	and	CCONJ
faba-69	106	25	an	an	DET
faba-69	106	26	average	average	NOUN
faba-69	106	27	of	of	ADP
faba-69	106	28	about	about	ADP
faba-69	106	29	21.25	21.25	NUM
faba-69	106	30	%	%	NOUN
faba-69	106	31	for	for	ADP
faba-69	106	32	the	the	DET
faba-69	106	33	analyzed	analyze	VERB
faba-69	106	34	period	period	NOUN
faba-69	106	35	.	.	PUNCT
faba-69	107	1	albania	albania	PROPN
faba-69	107	2	also	also	ADV
faba-69	107	3	has	have	VERB
faba-69	107	4	a	a	DET
faba-69	107	5	relatively	relatively	ADV
faba-69	107	6	low	low	ADJ
faba-69	107	7	tax	tax	NOUN
faba-69	107	8	burden	burden	NOUN
faba-69	107	9	(	(	PUNCT
faba-69	107	10	23	23	NUM
faba-69	107	11	-	-	SYM
faba-69	107	12	24	24	NUM
faba-69	107	13	%	%	NOUN
faba-69	107	14	)	)	PUNCT
faba-69	107	15	.	.	PUNCT
faba-69	108	1	for	for	ADP
faba-69	108	2	the	the	DET
faba-69	108	3	other	other	ADJ
faba-69	108	4	countries	country	NOUN
faba-69	108	5	(	(	PUNCT
faba-69	108	6	turkey	turkey	PROPN
faba-69	108	7	,	,	PUNCT
faba-69	108	8	romania	romania	PROPN
faba-69	108	9	,	,	PUNCT
faba-69	108	10	north	north	NOUN
faba-69	108	11	macedonia	macedonia	PROPN
faba-69	108	12	and	and	CCONJ
faba-69	108	13	bulgaria	bulgaria	PROPN
faba-69	108	14	)	)	PUNCT
faba-69	108	15	the	the	DET
faba-69	108	16	tax	tax	NOUN
faba-69	108	17	burden	burden	NOUN
faba-69	108	18	is	be	AUX
faba-69	108	19	between	between	ADP
faba-69	108	20	25	25	NUM
faba-69	108	21	%	%	NOUN
faba-69	108	22	and	and	CCONJ
faba-69	108	23	28	28	NUM
faba-69	108	24	%	%	NOUN
faba-69	108	25	.	.	PUNCT
faba-69	109	1	for	for	ADP
faba-69	109	2	the	the	DET
faba-69	109	3	period	period	NOUN
faba-69	109	4	under	under	ADP
faba-69	109	5	review	review	NOUN
faba-69	109	6	,	,	PUNCT
faba-69	109	7	the	the	DET
faba-69	109	8	largest	large	ADJ
faba-69	109	9	increase	increase	NOUN
faba-69	109	10	in	in	ADP
faba-69	109	11	the	the	DET
faba-69	109	12	tax	tax	NOUN
faba-69	109	13	revenue	revenue	NOUN
faba-69	109	14	to	to	ADP
faba-69	109	15	gdp	gdp	NOUN
faba-69	109	16	ratio	ratio	NOUN
faba-69	109	17	is	be	AUX
faba-69	109	18	observed	observe	VERB
faba-69	109	19	in	in	ADP
faba-69	109	20	greece	greece	PROPN
faba-69	109	21	(	(	PUNCT
faba-69	109	22	+8	+8	PROPN
faba-69	109	23	p.p	p.p	PROPN
faba-69	109	24	.	.	PUNCT
faba-69	109	25	)	)	PUNCT
faba-69	109	26	and	and	CCONJ
faba-69	109	27	kosovo	kosovo	PROPN
faba-69	109	28	(	(	PUNCT
faba-69	109	29	+4.8	+4.8	PROPN
faba-69	109	30	p.p	p.p	PROPN
faba-69	109	31	.	.	PROPN
faba-69	109	32	)	)	PUNCT
faba-69	109	33	,	,	PUNCT
faba-69	109	34	while	while	SCONJ
faba-69	109	35	slovenia	slovenia	PROPN
faba-69	109	36	(	(	PUNCT
faba-69	109	37	-1.7	-1.7	PROPN
faba-69	109	38	p.p	p.p	PROPN
faba-69	109	39	.	.	PROPN
faba-69	109	40	)	)	PUNCT
faba-69	109	41	and	and	CCONJ
faba-69	109	42	romania	romania	PROPN
faba-69	109	43	(	(	PUNCT
faba-69	109	44	-1	-1	PROPN
faba-69	109	45	p.p	p.p	INTJ
faba-69	109	46	.	.	PUNCT
faba-69	109	47	)	)	PUNCT
faba-69	109	48	register	register	VERB
faba-69	109	49	the	the	DET
faba-69	109	50	largest	large	ADJ
faba-69	109	51	decrease	decrease	NOUN
faba-69	109	52	in	in	ADP
faba-69	109	53	the	the	DET
faba-69	109	54	indicator	indicator	NOUN
faba-69	109	55	.	.	PUNCT
faba-69	110	1	in	in	ADP
faba-69	110	2	structural	structural	ADJ
faba-69	110	3	terms	term	NOUN
faba-69	110	4	,	,	PUNCT
faba-69	110	5	revenues	revenue	NOUN
faba-69	110	6	from	from	ADP
faba-69	110	7	direct	direct	ADJ
faba-69	110	8	taxes	taxis	NOUN
faba-69	110	9	dominate	dominate	VERB
faba-69	110	10	.	.	PUNCT
faba-69	111	1	the	the	DET
faba-69	111	2	group	group	NOUN
faba-69	111	3	of	of	ADP
faba-69	111	4	direct	direct	ADJ
faba-69	111	5	taxes	taxis	NOUN
faba-69	111	6	for	for	ADP
faba-69	111	7	the	the	DET
faba-69	111	8	analysis	analysis	NOUN
faba-69	111	9	includes	include	VERB
faba-69	111	10	personal	personal	ADJ
faba-69	111	11	income	income	NOUN
faba-69	111	12	tax	tax	NOUN
faba-69	111	13	,	,	PUNCT
faba-69	111	14	corporate	corporate	ADJ
faba-69	111	15	income	income	NOUN
faba-69	111	16	tax	tax	NOUN
faba-69	111	17	and	and	CCONJ
faba-69	111	18	revenues	revenue	NOUN
faba-69	111	19	from	from	ADP
faba-69	111	20	social	social	ADJ
faba-69	111	21	security	security	NOUN
faba-69	111	22	contributions	contribution	NOUN
faba-69	111	23	.	.	PUNCT
faba-69	112	1	while	while	SCONJ
faba-69	112	2	the	the	DET
faba-69	112	3	share	share	NOUN
faba-69	112	4	of	of	ADP
faba-69	112	5	these	these	DET
faba-69	112	6	taxes	taxis	NOUN
faba-69	112	7	in	in	ADP
faba-69	112	8	total	total	ADJ
faba-69	112	9	tax	tax	NOUN
faba-69	112	10	revenue	revenue	NOUN
faba-69	112	11	in	in	ADP
faba-69	112	12	2005	2005	NUM
faba-69	112	13	is	be	AUX
faba-69	112	14	50.5	50.5	NUM
faba-69	112	15	%	%	NOUN
faba-69	112	16	(	(	PUNCT
faba-69	112	17	14.17	14.17	NUM
faba-69	112	18	%	%	NOUN
faba-69	112	19	of	of	ADP
faba-69	112	20	gdp	gdp	NOUN
faba-69	112	21	)	)	PUNCT
faba-69	112	22	,	,	PUNCT
faba-69	112	23	in	in	ADP
faba-69	112	24	2018	2018	NUM
faba-69	112	25	it	it	PRON
faba-69	112	26	reaches	reach	VERB
faba-69	112	27	55	55	NUM
faba-69	112	28	%	%	NOUN
faba-69	112	29	(	(	PUNCT
faba-69	112	30	16.52	16.52	NUM
faba-69	112	31	%	%	NOUN
faba-69	112	32	of	of	ADP
faba-69	112	33	gdp	gdp	NOUN
faba-69	112	34	)	)	PUNCT
faba-69	112	35	.	.	PUNCT
faba-69	113	1	the	the	DET
faba-69	113	2	group	group	NOUN
faba-69	113	3	of	of	ADP
faba-69	113	4	indirect	indirect	ADJ
faba-69	113	5	taxes	taxis	NOUN
faba-69	113	6	is	be	AUX
faba-69	113	7	formed	form	VERB
faba-69	113	8	by	by	ADP
faba-69	113	9	the	the	DET
faba-69	113	10	revenues	revenue	NOUN
faba-69	113	11	from	from	ADP
faba-69	113	12	vat	vat	NOUN
faba-69	113	13	,	,	PUNCT
faba-69	113	14	excises	excise	NOUN
faba-69	113	15	and	and	CCONJ
faba-69	113	16	customs	custom	NOUN
faba-69	113	17	duties	duty	NOUN
faba-69	113	18	and	and	CCONJ
faba-69	113	19	marks	mark	VERB
faba-69	113	20	a	a	DET
faba-69	113	21	decline	decline	NOUN
faba-69	113	22	in	in	ADP
faba-69	113	23	the	the	DET
faba-69	113	24	general	general	ADJ
faba-69	113	25	structure	structure	NOUN
faba-69	113	26	of	of	ADP
faba-69	113	27	tax	tax	NOUN
faba-69	113	28	revenues	revenue	NOUN
faba-69	113	29	.	.	PUNCT
faba-69	114	1	while	while	SCONJ
faba-69	114	2	in	in	ADP
faba-69	114	3	2005	2005	NUM
faba-69	114	4	their	their	PRON
faba-69	114	5	share	share	NOUN
faba-69	114	6	reaches	reach	VERB
faba-69	114	7	41.83	41.83	NUM
faba-69	114	8	%	%	NOUN
faba-69	114	9	of	of	ADP
faba-69	114	10	tax	tax	NOUN
faba-69	114	11	revenues	revenue	NOUN
faba-69	114	12	(	(	PUNCT
faba-69	114	13	11.72	11.72	NUM
faba-69	114	14	%	%	NOUN
faba-69	114	15	of	of	ADP
faba-69	114	16	gdp	gdp	NOUN
faba-69	114	17	)	)	PUNCT
faba-69	114	18	,	,	PUNCT
faba-69	114	19	in	in	ADP
faba-69	114	20	2018	2018	NUM
faba-69	114	21	it	it	PRON
faba-69	114	22	is	be	AUX
faba-69	114	23	36.79	36.79	NUM
faba-69	114	24	%	%	NOUN
faba-69	114	25	(	(	PUNCT
faba-69	114	26	11.05	11.05	NUM
faba-69	114	27	%	%	NOUN
faba-69	114	28	of	of	ADP
faba-69	114	29	gdp	gdp	NOUN
faba-69	114	30	)	)	PUNCT
faba-69	114	31	.	.	PUNCT
faba-69	115	1	there	there	PRON
faba-69	115	2	is	be	VERB
faba-69	115	3	also	also	ADV
faba-69	115	4	a	a	DET
faba-69	115	5	third	third	ADJ
faba-69	115	6	angelov	angelov	NOUN
faba-69	115	7	angel	angel	NOUN
faba-69	115	8	et	et	PROPN
faba-69	115	9	al	al	PROPN
faba-69	115	10	.	.	PUNCT
faba-69	115	11	/	/	SYM
faba-69	115	12	finance	finance	NOUN
faba-69	115	13	,	,	PUNCT
faba-69	115	14	accounting	accounting	NOUN
faba-69	115	15	and	and	CCONJ
faba-69	115	16	business	business	NOUN
faba-69	115	17	analysis	analysis	NOUN
faba-69	115	18	3	3	NUM
faba-69	115	19	(	(	PUNCT
faba-69	115	20	1	1	NUM
faba-69	115	21	)	)	PUNCT
faba-69	115	22	2021	2021	NUM
faba-69	115	23	35	35	NUM
faba-69	115	24	group	group	NOUN
faba-69	115	25	,	,	PUNCT
faba-69	115	26	which	which	PRON
faba-69	115	27	includes	include	VERB
faba-69	115	28	all	all	DET
faba-69	115	29	other	other	ADJ
faba-69	115	30	tax	tax	NOUN
faba-69	115	31	revenues	revenue	NOUN
faba-69	115	32	,	,	PUNCT
faba-69	115	33	the	the	DET
faba-69	115	34	share	share	NOUN
faba-69	115	35	of	of	ADP
faba-69	115	36	which	which	PRON
faba-69	115	37	fluctuates	fluctuate	VERB
faba-69	115	38	within	within	ADP
faba-69	115	39	the	the	DET
faba-69	115	40	range	range	NOUN
faba-69	115	41	of	of	ADP
faba-69	115	42	7.61	7.61	NUM
faba-69	115	43	%	%	NOUN
faba-69	115	44	in	in	ADP
faba-69	115	45	2005	2005	NUM
faba-69	115	46	to	to	ADP
faba-69	115	47	8.21	8.21	NUM
faba-69	115	48	%	%	NOUN
faba-69	115	49	in	in	ADP
faba-69	115	50	2018	2018	NUM
faba-69	115	51	.	.	PUNCT
faba-69	116	1	this	this	DET
faba-69	116	2	group	group	NOUN
faba-69	116	3	is	be	AUX
faba-69	116	4	not	not	PART
faba-69	116	5	reflected	reflect	VERB
faba-69	116	6	in	in	ADP
faba-69	116	7	the	the	DET
faba-69	116	8	models	model	NOUN
faba-69	116	9	developed	develop	VERB
faba-69	116	10	below	below	ADV
faba-69	116	11	,	,	PUNCT
faba-69	116	12	given	give	VERB
faba-69	116	13	that	that	SCONJ
faba-69	116	14	it	it	PRON
faba-69	116	15	is	be	AUX
faba-69	116	16	composed	compose	VERB
faba-69	116	17	of	of	ADP
faba-69	116	18	a	a	DET
faba-69	116	19	wide	wide	ADJ
faba-69	116	20	variety	variety	NOUN
faba-69	116	21	of	of	ADP
faba-69	116	22	applicable	applicable	ADJ
faba-69	116	23	taxes	taxis	NOUN
faba-69	116	24	with	with	ADP
faba-69	116	25	a	a	DET
faba-69	116	26	small	small	ADJ
faba-69	116	27	relative	relative	ADJ
faba-69	116	28	share	share	NOUN
faba-69	116	29	.	.	PUNCT
faba-69	117	1	therefore	therefore	ADV
faba-69	117	2	,	,	PUNCT
faba-69	117	3	the	the	DET
faba-69	117	4	countries	country	NOUN
faba-69	117	5	of	of	ADP
faba-69	117	6	the	the	DET
faba-69	117	7	balkan	balkan	PROPN
faba-69	117	8	region	region	NOUN
faba-69	117	9	rely	rely	VERB
faba-69	117	10	mainly	mainly	ADV
faba-69	117	11	on	on	ADP
faba-69	117	12	revenues	revenue	NOUN
faba-69	117	13	from	from	ADP
faba-69	117	14	direct	direct	ADJ
faba-69	117	15	taxes	taxis	NOUN
faba-69	117	16	,	,	PUNCT
faba-69	117	17	and	and	CCONJ
faba-69	117	18	it	it	PRON
faba-69	117	19	should	should	AUX
faba-69	117	20	be	be	AUX
faba-69	117	21	emphasized	emphasize	VERB
faba-69	117	22	that	that	SCONJ
faba-69	117	23	about	about	ADV
faba-69	117	24	60	60	NUM
faba-69	117	25	%	%	NOUN
faba-69	117	26	of	of	ADP
faba-69	117	27	revenues	revenue	NOUN
faba-69	117	28	from	from	ADP
faba-69	117	29	direct	direct	ADJ
faba-69	117	30	taxes	taxis	NOUN
faba-69	117	31	are	be	AUX
faba-69	117	32	due	due	ADJ
faba-69	117	33	to	to	ADP
faba-69	117	34	the	the	DET
faba-69	117	35	funds	fund	NOUN
faba-69	117	36	raised	raise	VERB
faba-69	117	37	from	from	ADP
faba-69	117	38	social	social	ADJ
faba-69	117	39	security	security	NOUN
faba-69	117	40	contributions	contribution	NOUN
faba-69	117	41	.	.	PUNCT
faba-69	118	1	the	the	DET
faba-69	118	2	analysis	analysis	NOUN
faba-69	118	3	made	make	VERB
faba-69	118	4	so	so	ADV
faba-69	118	5	far	far	ADV
faba-69	118	6	can	can	AUX
faba-69	118	7	be	be	AUX
faba-69	118	8	supplemented	supplement	VERB
faba-69	118	9	by	by	ADP
faba-69	118	10	considering	consider	VERB
faba-69	118	11	the	the	DET
faba-69	118	12	structure	structure	NOUN
faba-69	118	13	of	of	ADP
faba-69	118	14	tax	tax	NOUN
faba-69	118	15	revenues	revenue	NOUN
faba-69	118	16	in	in	ADP
faba-69	118	17	the	the	DET
faba-69	118	18	formed	form	VERB
faba-69	118	19	groups	group	NOUN
faba-69	118	20	of	of	ADP
faba-69	118	21	taxes	taxis	NOUN
faba-69	118	22	above	above	ADV
faba-69	118	23	(	(	PUNCT
faba-69	118	24	with	with	ADP
faba-69	118	25	emphasis	emphasis	NOUN
faba-69	118	26	on	on	ADP
faba-69	118	27	the	the	DET
faba-69	118	28	first	first	ADJ
faba-69	118	29	two	two	NUM
faba-69	118	30	groups	group	NOUN
faba-69	118	31	)	)	PUNCT
faba-69	118	32	by	by	ADP
faba-69	118	33	individual	individual	ADJ
faba-69	118	34	countries	country	NOUN
faba-69	118	35	within	within	ADP
faba-69	118	36	the	the	DET
faba-69	118	37	balkan	balkan	ADJ
faba-69	118	38	region	region	NOUN
faba-69	118	39	.	.	PUNCT
faba-69	119	1	the	the	DET
faba-69	119	2	data	datum	NOUN
faba-69	119	3	show	show	VERB
faba-69	119	4	that	that	SCONJ
faba-69	119	5	in	in	ADP
faba-69	119	6	some	some	DET
faba-69	119	7	countries	country	NOUN
faba-69	119	8	direct	direct	ADJ
faba-69	119	9	taxes	taxis	NOUN
faba-69	119	10	have	have	VERB
faba-69	119	11	a	a	DET
faba-69	119	12	predominant	predominant	ADJ
faba-69	119	13	importance	importance	NOUN
faba-69	119	14	throughout	throughout	ADP
faba-69	119	15	the	the	DET
faba-69	119	16	period	period	NOUN
faba-69	119	17	under	under	ADP
faba-69	119	18	review	review	NOUN
faba-69	119	19	(	(	PUNCT
faba-69	119	20	slovenia	slovenia	PROPN
faba-69	119	21	,	,	PUNCT
faba-69	119	22	cyprus	cyprus	PROPN
faba-69	119	23	,	,	PUNCT
faba-69	119	24	greece	greece	PROPN
faba-69	119	25	,	,	PUNCT
faba-69	119	26	romania	romania	PROPN
faba-69	119	27	and	and	CCONJ
faba-69	119	28	turkey	turkey	PROPN
faba-69	119	29	)	)	PUNCT
faba-69	119	30	,	,	PUNCT
faba-69	119	31	while	while	SCONJ
faba-69	119	32	in	in	ADP
faba-69	119	33	other	other	ADJ
faba-69	119	34	countries	country	NOUN
faba-69	119	35	indirect	indirect	ADJ
faba-69	119	36	taxes	taxis	NOUN
faba-69	119	37	are	be	AUX
faba-69	119	38	predominant	predominant	ADJ
faba-69	119	39	(	(	PUNCT
faba-69	119	40	kosovo	kosovo	PROPN
faba-69	119	41	,	,	PUNCT
faba-69	119	42	montenegro	montenegro	PROPN
faba-69	119	43	,	,	PUNCT
faba-69	119	44	albania	albania	PROPN
faba-69	119	45	and	and	CCONJ
faba-69	119	46	bulgaria	bulgaria	PROPN
faba-69	119	47	)	)	PUNCT
faba-69	119	48	.	.	PUNCT
faba-69	120	1	in	in	ADP
faba-69	120	2	the	the	DET
faba-69	120	3	third	third	ADJ
faba-69	120	4	group	group	NOUN
faba-69	120	5	of	of	ADP
faba-69	120	6	countries	country	NOUN
faba-69	120	7	one	one	PRON
faba-69	120	8	can	can	AUX
faba-69	120	9	distinguish	distinguish	VERB
faba-69	120	10	those	those	PRON
faba-69	120	11	in	in	ADP
faba-69	120	12	which	which	PRON
faba-69	120	13	there	there	PRON
faba-69	120	14	is	be	VERB
faba-69	120	15	a	a	DET
faba-69	120	16	change	change	NOUN
faba-69	120	17	in	in	ADP
faba-69	120	18	the	the	DET
faba-69	120	19	structure	structure	NOUN
faba-69	120	20	of	of	ADP
faba-69	120	21	tax	tax	NOUN
faba-69	120	22	revenues	revenue	NOUN
faba-69	120	23	(	(	PUNCT
faba-69	120	24	bosnia	bosnia	PROPN
faba-69	120	25	and	and	CCONJ
faba-69	120	26	herzegovina	herzegovina	PROPN
faba-69	120	27	,	,	PUNCT
faba-69	120	28	serbia	serbia	PROPN
faba-69	120	29	,	,	PUNCT
faba-69	120	30	north	north	NOUN
faba-69	120	31	macedonia	macedonia	PROPN
faba-69	120	32	and	and	CCONJ
faba-69	120	33	croatia	croatia	PROPN
faba-69	120	34	)	)	PUNCT
faba-69	120	35	.	.	PUNCT
faba-69	121	1	the	the	DET
faba-69	121	2	most	most	ADV
faba-69	121	3	significant	significant	ADJ
faba-69	121	4	representatives	representative	NOUN
faba-69	121	5	of	of	ADP
faba-69	121	6	the	the	DET
faba-69	121	7	three	three	NUM
faba-69	121	8	groups	group	NOUN
faba-69	121	9	are	be	AUX
faba-69	121	10	:	:	PUNCT
faba-69	121	11	kosovo	kosovo	PROPN
faba-69	121	12	,	,	PUNCT
faba-69	121	13	where	where	SCONJ
faba-69	121	14	the	the	DET
faba-69	121	15	share	share	NOUN
faba-69	121	16	of	of	ADP
faba-69	121	17	indirect	indirect	ADJ
faba-69	121	18	tax	tax	NOUN
faba-69	121	19	revenues	revenue	NOUN
faba-69	121	20	is	be	AUX
faba-69	121	21	over	over	ADP
faba-69	121	22	85	85	NUM
faba-69	121	23	%	%	NOUN
faba-69	121	24	of	of	ADP
faba-69	121	25	total	total	ADJ
faba-69	121	26	tax	tax	NOUN
faba-69	121	27	revenues	revenue	NOUN
faba-69	121	28	,	,	PUNCT
faba-69	121	29	slovenia	slovenia	PROPN
faba-69	121	30	,	,	PUNCT
faba-69	121	31	where	where	SCONJ
faba-69	121	32	the	the	DET
faba-69	121	33	share	share	NOUN
faba-69	121	34	of	of	ADP
faba-69	121	35	direct	direct	ADJ
faba-69	121	36	tax	tax	NOUN
faba-69	121	37	revenues	revenue	NOUN
faba-69	121	38	is	be	AUX
faba-69	121	39	over	over	ADP
faba-69	121	40	60	60	NUM
faba-69	121	41	%	%	NOUN
faba-69	121	42	of	of	ADP
faba-69	121	43	total	total	ADJ
faba-69	121	44	tax	tax	NOUN
faba-69	121	45	revenues	revenue	NOUN
faba-69	121	46	,	,	PUNCT
faba-69	121	47	and	and	CCONJ
faba-69	121	48	bosnia	bosnia	PROPN
faba-69	121	49	and	and	CCONJ
faba-69	121	50	herzegovina	herzegovina	PROPN
faba-69	121	51	,	,	PUNCT
faba-69	121	52	where	where	SCONJ
faba-69	121	53	with	with	ADP
faba-69	121	54	a	a	DET
faba-69	121	55	significantly	significantly	ADV
faba-69	121	56	higher	high	ADJ
faba-69	121	57	share	share	NOUN
faba-69	121	58	of	of	ADP
faba-69	121	59	indirect	indirect	ADJ
faba-69	121	60	taxes	taxis	NOUN
faba-69	121	61	in	in	ADP
faba-69	121	62	2005	2005	NUM
faba-69	121	63	(	(	PUNCT
faba-69	121	64	53	53	NUM
faba-69	121	65	%	%	NOUN
faba-69	121	66	↔	↔	PROPN
faba-69	121	67	42	42	NUM
faba-69	121	68	%	%	NOUN
faba-69	121	69	)	)	PUNCT
faba-69	121	70	,	,	PUNCT
faba-69	121	71	in	in	ADP
faba-69	121	72	2018	2018	NUM
faba-69	121	73	there	there	PRON
faba-69	121	74	is	be	VERB
faba-69	121	75	a	a	DET
faba-69	121	76	reverse	reverse	ADJ
faba-69	121	77	trend	trend	NOUN
faba-69	121	78	(	(	PUNCT
faba-69	121	79	43	43	NUM
faba-69	121	80	%	%	NOUN
faba-69	121	81	↔	↔	PROPN
faba-69	121	82	49	49	NUM
faba-69	121	83	%	%	NOUN
faba-69	121	84	)	)	PUNCT
faba-69	121	85	.	.	PUNCT
faba-69	122	1	it	it	PRON
faba-69	122	2	is	be	AUX
faba-69	122	3	also	also	ADV
faba-69	122	4	worth	worth	ADJ
faba-69	122	5	noting	note	VERB
faba-69	122	6	the	the	DET
faba-69	122	7	dynamics	dynamic	NOUN
faba-69	122	8	observed	observe	VERB
faba-69	122	9	in	in	ADP
faba-69	122	10	turkey	turkey	PROPN
faba-69	122	11	,	,	PUNCT
faba-69	122	12	where	where	SCONJ
faba-69	122	13	in	in	ADP
faba-69	122	14	2005	2005	NUM
faba-69	122	15	the	the	DET
faba-69	122	16	share	share	NOUN
faba-69	122	17	of	of	ADP
faba-69	122	18	direct	direct	ADJ
faba-69	122	19	and	and	CCONJ
faba-69	122	20	indirect	indirect	ADJ
faba-69	122	21	taxes	taxis	NOUN
faba-69	122	22	is	be	AUX
faba-69	122	23	almost	almost	ADV
faba-69	122	24	the	the	DET
faba-69	122	25	same	same	ADJ
faba-69	122	26	,	,	PUNCT
faba-69	122	27	while	while	SCONJ
faba-69	122	28	in	in	ADP
faba-69	122	29	2018	2018	NUM
faba-69	122	30	the	the	DET
faba-69	122	31	difference	difference	NOUN
faba-69	122	32	is	be	AUX
faba-69	122	33	quite	quite	ADV
faba-69	122	34	large	large	ADJ
faba-69	122	35	in	in	ADP
faba-69	122	36	favor	favor	NOUN
faba-69	122	37	of	of	ADP
faba-69	122	38	direct	direct	ADJ
faba-69	122	39	taxes	taxis	NOUN
faba-69	122	40	(	(	PUNCT
faba-69	122	41	56	56	NUM
faba-69	122	42	%	%	NOUN
faba-69	122	43	↔	↔	PROPN
faba-69	122	44	33	33	NUM
faba-69	122	45	%	%	NOUN
faba-69	122	46	)	)	PUNCT
faba-69	122	47	.	.	PUNCT
faba-69	123	1	the	the	DET
faba-69	123	2	economic	economic	ADJ
faba-69	123	3	development	development	NOUN
faba-69	123	4	of	of	ADP
faba-69	123	5	the	the	DET
faba-69	123	6	countries	country	NOUN
faba-69	123	7	of	of	ADP
faba-69	123	8	the	the	DET
faba-69	123	9	balkan	balkan	PROPN
faba-69	123	10	region	region	NOUN
faba-69	123	11	is	be	AUX
faba-69	123	12	relatively	relatively	ADV
faba-69	123	13	stable	stable	ADJ
faba-69	123	14	over	over	ADP
faba-69	123	15	time	time	NOUN
faba-69	123	16	.	.	PUNCT
faba-69	124	1	with	with	ADP
faba-69	124	2	slight	slight	ADJ
faba-69	124	3	exceptions	exception	NOUN
faba-69	124	4	in	in	ADP
faba-69	124	5	2009	2009	NUM
faba-69	124	6	,	,	PUNCT
faba-69	124	7	2014	2014	NUM
faba-69	124	8	and	and	CCONJ
faba-69	124	9	2018	2018	NUM
faba-69	124	10	,	,	PUNCT
faba-69	124	11	in	in	ADP
faba-69	124	12	the	the	DET
faba-69	124	13	rest	rest	NOUN
faba-69	124	14	of	of	ADP
faba-69	124	15	the	the	DET
faba-69	124	16	years	year	NOUN
faba-69	124	17	there	there	PRON
faba-69	124	18	is	be	VERB
faba-69	124	19	an	an	DET
faba-69	124	20	increase	increase	NOUN
faba-69	124	21	in	in	ADP
faba-69	124	22	the	the	DET
faba-69	124	23	value	value	NOUN
faba-69	124	24	of	of	ADP
faba-69	124	25	total	total	ADJ
faba-69	124	26	gdp	gdp	NOUN
faba-69	124	27	.	.	PUNCT
faba-69	125	1	in	in	ADP
faba-69	125	2	2005	2005	NUM
faba-69	125	3	the	the	DET
faba-69	125	4	value	value	NOUN
faba-69	125	5	of	of	ADP
faba-69	125	6	total	total	ADJ
faba-69	125	7	gdp	gdp	NOUN
faba-69	125	8	in	in	ADP
faba-69	125	9	the	the	DET
faba-69	125	10	balkans	balkans	PROPN
faba-69	125	11	increases	increase	VERB
faba-69	125	12	by	by	ADP
faba-69	125	13	about	about	ADV
faba-69	125	14	15.7	15.7	NUM
faba-69	125	15	%	%	NOUN
faba-69	125	16	compared	compare	VERB
faba-69	125	17	to	to	ADP
faba-69	125	18	a	a	DET
faba-69	125	19	year	year	NOUN
faba-69	125	20	earlier	early	ADV
faba-69	125	21	.	.	PUNCT
faba-69	126	1	until	until	ADP
faba-69	126	2	2008	2008	NUM
faba-69	126	3	,	,	PUNCT
faba-69	126	4	there	there	PRON
faba-69	126	5	is	be	VERB
faba-69	126	6	a	a	DET
faba-69	126	7	double	double	ADJ
faba-69	126	8	-	-	PUNCT
faba-69	126	9	digit	digit	NOUN
faba-69	126	10	annual	annual	ADJ
faba-69	126	11	increase	increase	NOUN
faba-69	126	12	in	in	ADP
faba-69	126	13	gdp	gdp	NOUN
faba-69	126	14	(	(	PUNCT
faba-69	126	15	in	in	ADP
faba-69	126	16	the	the	DET
faba-69	126	17	range	range	NOUN
faba-69	126	18	of	of	ADP
faba-69	126	19	10	10	NUM
faba-69	126	20	-	-	SYM
faba-69	126	21	15	15	NUM
faba-69	126	22	%	%	NOUN
faba-69	126	23	)	)	PUNCT
faba-69	126	24	,	,	PUNCT
faba-69	126	25	and	and	CCONJ
faba-69	126	26	only	only	ADV
faba-69	126	27	in	in	ADP
faba-69	126	28	2008	2008	NUM
faba-69	126	29	it	it	PRON
faba-69	126	30	is	be	AUX
faba-69	126	31	about	about	ADV
faba-69	126	32	7.46	7.46	NUM
faba-69	126	33	%	%	NOUN
faba-69	126	34	.	.	PUNCT
faba-69	127	1	in	in	ADP
faba-69	127	2	2009	2009	NUM
faba-69	127	3	,	,	PUNCT
faba-69	127	4	given	give	VERB
faba-69	127	5	the	the	DET
faba-69	127	6	onset	onset	NOUN
faba-69	127	7	of	of	ADP
faba-69	127	8	the	the	DET
faba-69	127	9	global	global	ADJ
faba-69	127	10	economic	economic	ADJ
faba-69	127	11	crisis	crisis	NOUN
faba-69	127	12	,	,	PUNCT
faba-69	127	13	the	the	DET
faba-69	127	14	value	value	NOUN
faba-69	127	15	of	of	ADP
faba-69	127	16	gdp	gdp	NOUN
faba-69	127	17	decreases	decrease	NOUN
faba-69	127	18	by	by	ADP
faba-69	127	19	8.37	8.37	NUM
faba-69	127	20	%	%	NOUN
faba-69	127	21	.	.	PUNCT
faba-69	128	1	after	after	ADP
faba-69	128	2	2010	2010	NUM
faba-69	128	3	the	the	DET
faba-69	128	4	economy	economy	NOUN
faba-69	128	5	of	of	ADP
faba-69	128	6	the	the	DET
faba-69	128	7	balkans	balkans	PROPN
faba-69	128	8	has	have	AUX
faba-69	128	9	been	be	AUX
faba-69	128	10	growing	grow	VERB
faba-69	128	11	,	,	PUNCT
faba-69	128	12	albeit	albeit	SCONJ
faba-69	128	13	at	at	ADP
faba-69	128	14	a	a	DET
faba-69	128	15	much	much	ADV
faba-69	128	16	slower	slow	ADJ
faba-69	128	17	pace	pace	NOUN
faba-69	128	18	(	(	PUNCT
faba-69	128	19	ranging	range	VERB
faba-69	128	20	from	from	ADP
faba-69	128	21	1	1	NUM
faba-69	128	22	-	-	SYM
faba-69	128	23	2	2	NUM
faba-69	128	24	%	%	NOUN
faba-69	128	25	to	to	PART
faba-69	128	26	5	5	NUM
faba-69	128	27	-	-	SYM
faba-69	128	28	6	6	NUM
faba-69	128	29	%	%	NOUN
faba-69	128	30	)	)	PUNCT
faba-69	128	31	.	.	PUNCT
faba-69	129	1	in	in	ADP
faba-69	129	2	2018	2018	NUM
faba-69	129	3	there	there	PRON
faba-69	129	4	is	be	VERB
faba-69	129	5	an	an	DET
faba-69	129	6	economic	economic	ADJ
faba-69	129	7	downturn	downturn	NOUN
faba-69	129	8	of	of	ADP
faba-69	129	9	4.61	4.61	NUM
faba-69	129	10	%	%	NOUN
faba-69	129	11	.	.	PUNCT
faba-69	130	1	regarding	regard	VERB
faba-69	130	2	the	the	DET
faba-69	130	3	growth	growth	NOUN
faba-69	130	4	of	of	ADP
faba-69	130	5	the	the	DET
faba-69	130	6	economies	economy	NOUN
faba-69	130	7	of	of	ADP
faba-69	130	8	the	the	DET
faba-69	130	9	balkan	balkan	ADJ
faba-69	130	10	countries	country	NOUN
faba-69	130	11	,	,	PUNCT
faba-69	130	12	generated	generate	VERB
faba-69	130	13	in	in	ADP
faba-69	130	14	time	time	NOUN
faba-69	130	15	,	,	PUNCT
faba-69	130	16	it	it	PRON
faba-69	130	17	is	be	AUX
faba-69	130	18	also	also	ADV
faba-69	130	19	possible	possible	ADJ
faba-69	130	20	to	to	PART
faba-69	130	21	group	group	VERB
faba-69	130	22	the	the	DET
faba-69	130	23	countries	country	NOUN
faba-69	130	24	into	into	ADP
faba-69	130	25	three	three	NUM
faba-69	130	26	larger	large	ADJ
faba-69	130	27	groups	group	NOUN
faba-69	130	28	.	.	PUNCT
faba-69	131	1	the	the	DET
faba-69	131	2	first	first	ADJ
faba-69	131	3	group	group	NOUN
faba-69	131	4	includes	include	VERB
faba-69	131	5	countries	country	NOUN
faba-69	131	6	that	that	PRON
faba-69	131	7	show	show	VERB
faba-69	131	8	higher	high	ADJ
faba-69	131	9	average	average	ADJ
faba-69	131	10	gdp	gdp	NOUN
faba-69	131	11	growth	growth	NOUN
faba-69	131	12	rates	rate	NOUN
faba-69	131	13	(	(	PUNCT
faba-69	131	14	over	over	ADP
faba-69	131	15	6	6	NUM
faba-69	131	16	%	%	NOUN
faba-69	131	17	on	on	ADP
faba-69	131	18	average	average	NOUN
faba-69	131	19	for	for	ADP
faba-69	131	20	the	the	DET
faba-69	131	21	period	period	NOUN
faba-69	131	22	2005	2005	NUM
faba-69	131	23	-	-	SYM
faba-69	131	24	2018	2018	NUM
faba-69	131	25	)	)	PUNCT
faba-69	131	26	,	,	PUNCT
faba-69	131	27	including	include	VERB
faba-69	131	28	romania	romania	PROPN
faba-69	131	29	,	,	PUNCT
faba-69	131	30	montenegro	montenegro	PROPN
faba-69	131	31	,	,	PUNCT
faba-69	131	32	bulgaria	bulgaria	PROPN
faba-69	131	33	,	,	PUNCT
faba-69	131	34	north	north	NOUN
faba-69	131	35	macedonia	macedonia	PROPN
faba-69	131	36	,	,	PUNCT
faba-69	131	37	and	and	CCONJ
faba-69	131	38	albania	albania	PROPN
faba-69	131	39	.	.	PUNCT
faba-69	132	1	the	the	DET
faba-69	132	2	second	second	ADJ
faba-69	132	3	group	group	NOUN
faba-69	132	4	is	be	AUX
faba-69	132	5	formed	form	VERB
faba-69	132	6	by	by	ADP
faba-69	132	7	turkey	turkey	PROPN
faba-69	132	8	,	,	PUNCT
faba-69	132	9	serbia	serbia	PROPN
faba-69	132	10	,	,	PUNCT
faba-69	132	11	bosnia	bosnia	PROPN
faba-69	132	12	and	and	CCONJ
faba-69	132	13	herzegovina	herzegovina	PROPN
faba-69	132	14	,	,	PUNCT
faba-69	132	15	where	where	SCONJ
faba-69	132	16	the	the	DET
faba-69	132	17	growth	growth	NOUN
faba-69	132	18	rate	rate	NOUN
faba-69	132	19	is	be	AUX
faba-69	132	20	between	between	ADP
faba-69	132	21	5	5	NUM
faba-69	132	22	%	%	NOUN
faba-69	132	23	and	and	CCONJ
faba-69	132	24	6	6	NUM
faba-69	132	25	%	%	NOUN
faba-69	132	26	,	,	PUNCT
faba-69	132	27	while	while	SCONJ
faba-69	132	28	the	the	DET
faba-69	132	29	third	third	ADJ
faba-69	132	30	group	group	NOUN
faba-69	132	31	includes	include	VERB
faba-69	132	32	greece	greece	PROPN
faba-69	132	33	,	,	PUNCT
faba-69	132	34	cyprus	cyprus	PROPN
faba-69	132	35	,	,	PUNCT
faba-69	132	36	slovenia	slovenia	PROPN
faba-69	132	37	and	and	CCONJ
faba-69	132	38	croatia	croatia	PROPN
faba-69	132	39	,	,	PUNCT
faba-69	132	40	where	where	SCONJ
faba-69	132	41	the	the	DET
faba-69	132	42	average	average	ADJ
faba-69	132	43	economic	economic	ADJ
faba-69	132	44	growth	growth	NOUN
faba-69	132	45	rate	rate	NOUN
faba-69	132	46	is	be	AUX
faba-69	132	47	below	below	ADP
faba-69	132	48	3.7	3.7	NUM
faba-69	132	49	%	%	NOUN
faba-69	132	50	,	,	PUNCT
faba-69	132	51	and	and	CCONJ
faba-69	132	52	in	in	ADP
faba-69	132	53	greece	greece	PROPN
faba-69	132	54	we	we	PRON
faba-69	132	55	can	can	AUX
faba-69	132	56	even	even	ADV
faba-69	132	57	talk	talk	VERB
faba-69	132	58	more	more	ADV
faba-69	132	59	as	as	ADP
faba-69	132	60	an	an	DET
faba-69	132	61	economic	economic	ADJ
faba-69	132	62	downturn	downturn	NOUN
faba-69	132	63	than	than	ADP
faba-69	132	64	as	as	ADP
faba-69	132	65	an	an	DET
faba-69	132	66	economic	economic	ADJ
faba-69	132	67	growth	growth	NOUN
faba-69	132	68	.	.	PUNCT
faba-69	133	1	methods	method	NOUN
faba-69	133	2	the	the	DET
faba-69	133	3	methodological	methodological	ADJ
faba-69	133	4	framework	framework	NOUN
faba-69	133	5	of	of	ADP
faba-69	133	6	the	the	DET
faba-69	133	7	analysis	analysis	NOUN
faba-69	133	8	is	be	AUX
faba-69	133	9	based	base	VERB
faba-69	133	10	on	on	ADP
faba-69	133	11	the	the	DET
faba-69	133	12	development	development	NOUN
faba-69	133	13	of	of	ADP
faba-69	133	14	regression	regression	NOUN
faba-69	133	15	models	model	NOUN
faba-69	133	16	in	in	ADP
faba-69	133	17	which	which	PRON
faba-69	133	18	the	the	DET
faba-69	133	19	dependent	dependent	ADJ
faba-69	133	20	variable	variable	NOUN
faba-69	133	21	is	be	AUX
faba-69	133	22	the	the	DET
faba-69	133	23	rate	rate	NOUN
faba-69	133	24	of	of	ADP
faba-69	133	25	economic	economic	ADJ
faba-69	133	26	growth	growth	NOUN
faba-69	133	27	within	within	ADP
faba-69	133	28	the	the	DET
faba-69	133	29	balkan	balkan	ADJ
faba-69	133	30	region	region	NOUN
faba-69	133	31	(	(	PUNCT
faba-69	133	32	bregr	bregr	NOUN
faba-69	133	33	)	)	PUNCT
faba-69	133	34	.	.	PUNCT
faba-69	134	1	for	for	ADP
faba-69	134	2	the	the	DET
faba-69	134	3	purposes	purpose	NOUN
faba-69	134	4	of	of	ADP
faba-69	134	5	the	the	DET
faba-69	134	6	analysis	analysis	NOUN
faba-69	134	7	an	an	DET
faba-69	134	8	aggregate	aggregate	ADJ
faba-69	134	9	value	value	NOUN
faba-69	134	10	of	of	ADP
faba-69	134	11	the	the	DET
faba-69	134	12	annual	annual	ADJ
faba-69	134	13	gdp	gdp	NOUN
faba-69	134	14	is	be	AUX
faba-69	134	15	calculated	calculate	VERB
faba-69	134	16	from	from	ADP
faba-69	134	17	the	the	DET
faba-69	134	18	gdp	gdp	NOUN
faba-69	134	19	values	value	NOUN
faba-69	134	20	of	of	ADP
faba-69	134	21	all	all	DET
faba-69	134	22	13	13	NUM
faba-69	134	23	countries	country	NOUN
faba-69	134	24	,	,	PUNCT
faba-69	134	25	after	after	ADP
faba-69	134	26	which	which	PRON
faba-69	134	27	the	the	DET
faba-69	134	28	growth	growth	NOUN
faba-69	134	29	of	of	ADP
faba-69	134	30	the	the	DET
faba-69	134	31	balkan	balkan	ADJ
faba-69	134	32	economy	economy	NOUN
faba-69	134	33	is	be	AUX
faba-69	134	34	calculated	calculate	VERB
faba-69	134	35	through	through	ADP
faba-69	134	36	a	a	DET
faba-69	134	37	chain	chain	NOUN
faba-69	134	38	-	-	PUNCT
faba-69	134	39	linked	link	VERB
faba-69	134	40	growth	growth	NOUN
faba-69	134	41	rate	rate	NOUN
faba-69	134	42	on	on	ADP
faba-69	134	43	an	an	DET
faba-69	134	44	annual	annual	ADJ
faba-69	134	45	basis	basis	NOUN
faba-69	134	46	for	for	ADP
faba-69	134	47	the	the	DET
faba-69	134	48	period	period	NOUN
faba-69	134	49	2005	2005	NUM
faba-69	134	50	-	-	SYM
faba-69	134	51	2018	2018	NUM
faba-69	134	52	.	.	PUNCT
faba-69	135	1	∑	∑	ADP
faba-69	135	2	∑	∑	PUNCT
faba-69	135	3	∑	∑	PROPN
faba-69	135	4	(	(	PUNCT
faba-69	135	5	1	1	NUM
faba-69	135	6	)	)	PUNCT
faba-69	135	7	where	where	SCONJ
faba-69	135	8	:	:	PUNCT
faba-69	135	9	bregr	bregr	ADJ
faba-69	135	10	economic	economic	ADJ
faba-69	135	11	growth	growth	NOUN
faba-69	135	12	rate	rate	NOUN
faba-69	135	13	gdp	gdp	NOUN
faba-69	135	14	gross	gross	ADJ
faba-69	135	15	domestic	domestic	ADJ
faba-69	135	16	product	product	NOUN
faba-69	135	17	i	i	NOUN
faba-69	135	18	=	=	NOUN
faba-69	135	19	1	1	NUM
faba-69	135	20	…	…	SYM
faba-69	135	21	13	13	NUM
faba-69	135	22	t	t	NOUN
faba-69	135	23	=	=	SYM
faba-69	135	24	2005	2005	NUM
faba-69	135	25	…	…	SYM
faba-69	135	26	2018	2018	NUM
faba-69	135	27	two	two	NUM
faba-69	135	28	linear	linear	ADJ
faba-69	135	29	regression	regression	NOUN
faba-69	135	30	models	model	NOUN
faba-69	135	31	have	have	AUX
faba-69	135	32	been	be	AUX
faba-69	135	33	developed	develop	VERB
faba-69	135	34	,	,	PUNCT
faba-69	135	35	the	the	DET
faba-69	135	36	first	first	ADJ
faba-69	135	37	of	of	ADP
faba-69	135	38	which	which	PRON
faba-69	135	39	aiming	aim	VERB
faba-69	135	40	to	to	PART
faba-69	135	41	show	show	VERB
faba-69	135	42	the	the	DET
faba-69	135	43	impact	impact	NOUN
faba-69	135	44	of	of	ADP
faba-69	135	45	the	the	DET
faba-69	135	46	overall	overall	ADJ
faba-69	135	47	tax	tax	NOUN
faba-69	135	48	burden	burden	NOUN
faba-69	135	49	on	on	ADP
faba-69	135	50	economic	economic	ADJ
faba-69	135	51	growth	growth	NOUN
faba-69	135	52	and	and	CCONJ
faba-69	135	53	the	the	DET
faba-69	135	54	second	second	ADJ
faba-69	135	55	one	one	NUM
faba-69	135	56	the	the	DET
faba-69	135	57	impact	impact	NOUN
faba-69	135	58	of	of	ADP
faba-69	135	59	the	the	DET
faba-69	135	60	tax	tax	NOUN
faba-69	135	61	structure	structure	NOUN
faba-69	135	62	represented	represent	VERB
faba-69	135	63	by	by	ADP
faba-69	135	64	direct	direct	ADJ
faba-69	135	65	and	and	CCONJ
faba-69	135	66	indirect	indirect	ADJ
faba-69	135	67	taxes	taxis	NOUN
faba-69	135	68	on	on	ADP
faba-69	135	69	economic	economic	ADJ
faba-69	135	70	growth	growth	NOUN
faba-69	135	71	.	.	PUNCT
faba-69	136	1	in	in	ADP
faba-69	136	2	the	the	DET
faba-69	136	3	models	model	NOUN
faba-69	136	4	public	public	ADJ
faba-69	136	5	expenditure	expenditure	NOUN
faba-69	136	6	is	be	AUX
faba-69	136	7	added	add	VERB
faba-69	136	8	as	as	ADP
faba-69	136	9	a	a	DET
faba-69	136	10	percentage	percentage	NOUN
faba-69	136	11	of	of	ADP
faba-69	136	12	gdp	gdp	NOUN
faba-69	136	13	as	as	ADP
faba-69	136	14	a	a	DET
faba-69	136	15	factor	factor	NOUN
faba-69	136	16	(	(	PUNCT
faba-69	136	17	control	control	NOUN
faba-69	136	18	)	)	PUNCT
faba-69	136	19	variable	variable	NOUN
faba-69	136	20	,	,	PUNCT
faba-69	136	21	because	because	SCONJ
faba-69	136	22	,	,	PUNCT
faba-69	136	23	as	as	SCONJ
faba-69	136	24	specified	specify	VERB
faba-69	136	25	above	above	ADV
faba-69	136	26	in	in	ADP
faba-69	136	27	the	the	DET
faba-69	136	28	theoretical	theoretical	ADJ
faba-69	136	29	part	part	NOUN
faba-69	136	30	,	,	PUNCT
faba-69	136	31	expenditures	expenditure	NOUN
faba-69	136	32	also	also	ADV
faba-69	136	33	have	have	VERB
faba-69	136	34	an	an	DET
faba-69	136	35	impact	impact	NOUN
faba-69	136	36	on	on	ADP
faba-69	136	37	economic	economic	ADJ
faba-69	136	38	growth	growth	NOUN
faba-69	136	39	,	,	PUNCT
faba-69	136	40	which	which	PRON
faba-69	136	41	makes	make	VERB
faba-69	136	42	it	it	PRON
faba-69	136	43	possible	possible	ADJ
faba-69	136	44	to	to	PART
faba-69	136	45	estimate	estimate	VERB
faba-69	136	46	both	both	CCONJ
faba-69	136	47	the	the	DET
faba-69	136	48	direct	direct	ADJ
faba-69	136	49	and	and	CCONJ
faba-69	136	50	indirect	indirect	ADJ
faba-69	136	51	effect	effect	NOUN
faba-69	136	52	of	of	ADP
faba-69	136	53	taxation	taxation	NOUN
faba-69	136	54	.	.	PUNCT
faba-69	137	1	model	model	NOUN
faba-69	137	2	1	1	NUM
faba-69	137	3	:	:	PUNCT
faba-69	137	4	(	(	PUNCT
faba-69	137	5	2	2	X
faba-69	137	6	)	)	PUNCT
faba-69	138	1	where	where	SCONJ
faba-69	138	2	:	:	PUNCT
faba-69	138	3	bregr	bregr	ADJ
faba-69	138	4	economic	economic	ADJ
faba-69	138	5	growth	growth	NOUN
faba-69	138	6	rate	rate	NOUN
faba-69	138	7	brtaxburden	brtaxburden	NOUN
faba-69	138	8	–	–	PUNCT
faba-69	138	9	overall	overall	ADJ
faba-69	138	10	tax	tax	NOUN
faba-69	138	11	burden	burden	NOUN
faba-69	138	12	(	(	PUNCT
faba-69	138	13	measured	measure	VERB
faba-69	138	14	by	by	ADP
faba-69	138	15	the	the	DET
faba-69	138	16	ratio	ratio	NOUN
faba-69	138	17	of	of	ADP
faba-69	138	18	total	total	ADJ
faba-69	138	19	tax	tax	NOUN
faba-69	138	20	revenue	revenue	NOUN
faba-69	138	21	to	to	ADP
faba-69	138	22	gdp	gdp	NOUN
faba-69	138	23	,	,	PUNCT
faba-69	138	24	%	%	INTJ
faba-69	138	25	)	)	PUNCT
faba-69	138	26	angelov	angelov	NOUN
faba-69	138	27	angel	angel	NOUN
faba-69	138	28	et	et	PROPN
faba-69	138	29	al	al	PROPN
faba-69	138	30	.	.	PUNCT
faba-69	138	31	/	/	SYM
faba-69	138	32	finance	finance	NOUN
faba-69	138	33	,	,	PUNCT
faba-69	138	34	accounting	accounting	NOUN
faba-69	138	35	and	and	CCONJ
faba-69	138	36	business	business	NOUN
faba-69	138	37	analysis	analysis	NOUN
faba-69	138	38	3	3	NUM
faba-69	138	39	(	(	PUNCT
faba-69	138	40	1	1	NUM
faba-69	138	41	)	)	PUNCT
faba-69	138	42	2021	2021	NUM
faba-69	138	43	36	36	NUM
faba-69	138	44	brpubexp	brpubexp	NOUN
faba-69	138	45	public	public	ADJ
faba-69	138	46	expenditure	expenditure	NOUN
faba-69	138	47	to	to	ADP
faba-69	138	48	gdp	gdp	NOUN
faba-69	138	49	ratio	ratio	NOUN
faba-69	138	50	(	(	PUNCT
faba-69	138	51	%	%	INTJ
faba-69	138	52	)	)	PUNCT
faba-69	138	53	ε	ε	PROPN
faba-69	138	54	residual	residual	ADJ
faba-69	138	55	component	component	NOUN
faba-69	138	56	t	t	NOUN
faba-69	138	57	=	=	SYM
faba-69	138	58	2005	2005	NUM
faba-69	138	59	…	…	SYM
faba-69	138	60	2018	2018	NUM
faba-69	138	61	in	in	ADP
faba-69	138	62	the	the	DET
faba-69	138	63	second	second	ADJ
faba-69	138	64	model	model	NOUN
faba-69	138	65	,	,	PUNCT
faba-69	138	66	as	as	SCONJ
faba-69	138	67	independent	independent	ADJ
faba-69	138	68	variables	variable	NOUN
faba-69	138	69	are	be	AUX
faba-69	138	70	set	set	VERB
faba-69	138	71	the	the	DET
faba-69	138	72	tax	tax	NOUN
faba-69	138	73	burden	burden	NOUN
faba-69	138	74	of	of	ADP
faba-69	138	75	indirect	indirect	ADJ
faba-69	138	76	taxes	taxis	NOUN
faba-69	138	77	and	and	CCONJ
faba-69	138	78	the	the	DET
faba-69	138	79	tax	tax	NOUN
faba-69	138	80	burden	burden	NOUN
faba-69	138	81	of	of	ADP
faba-69	138	82	direct	direct	ADJ
faba-69	138	83	taxes	taxis	NOUN
faba-69	138	84	,	,	PUNCT
faba-69	138	85	calculated	calculate	VERB
faba-69	138	86	as	as	ADP
faba-69	138	87	ratios	ratio	NOUN
faba-69	138	88	of	of	ADP
faba-69	138	89	the	the	DET
faba-69	138	90	respective	respective	ADJ
faba-69	138	91	type	type	NOUN
faba-69	138	92	of	of	ADP
faba-69	138	93	taxes	taxis	NOUN
faba-69	138	94	and	and	CCONJ
faba-69	138	95	the	the	DET
faba-69	138	96	value	value	NOUN
faba-69	138	97	of	of	ADP
faba-69	138	98	gdp	gdp	NOUN
faba-69	138	99	for	for	ADP
faba-69	138	100	the	the	DET
faba-69	138	101	respective	respective	ADJ
faba-69	138	102	year	year	NOUN
faba-69	138	103	.	.	PUNCT
faba-69	139	1	∑	∑	PUNCT
faba-69	139	2	∑	∑	PUNCT
faba-69	139	3	(	(	PUNCT
faba-69	139	4	3	3	NUM
faba-69	139	5	)	)	PUNCT
faba-69	139	6	where	where	SCONJ
faba-69	139	7	:	:	PUNCT
faba-69	139	8	brindtax	brindtax	VERB
faba-69	139	9	tax	tax	NOUN
faba-69	139	10	burden	burden	NOUN
faba-69	139	11	of	of	ADP
faba-69	139	12	indirect	indirect	ADJ
faba-69	139	13	taxes	taxis	NOUN
faba-69	139	14	vat	vat	NOUN
faba-69	139	15	–	–	PUNCT
faba-69	139	16	budget	budget	NOUN
faba-69	139	17	revenue	revenue	NOUN
faba-69	139	18	collected	collect	VERB
faba-69	139	19	from	from	ADP
faba-69	139	20	value	value	NOUN
faba-69	139	21	added	add	VERB
faba-69	139	22	tax	tax	NOUN
faba-69	139	23	duttax	duttax	NOUN
faba-69	139	24	–	–	PUNCT
faba-69	139	25	budget	budget	NOUN
faba-69	139	26	revenue	revenue	NOUN
faba-69	139	27	collected	collect	VERB
faba-69	139	28	from	from	ADP
faba-69	139	29	custom	custom	NOUN
faba-69	139	30	duties	duty	NOUN
faba-69	139	31	exctax	exctax	NOUN
faba-69	139	32	–	–	PUNCT
faba-69	139	33	budget	budget	NOUN
faba-69	139	34	revenue	revenue	NOUN
faba-69	139	35	collected	collect	VERB
faba-69	139	36	from	from	ADP
faba-69	139	37	excises	excise	NOUN
faba-69	139	38	gdp	gdp	NOUN
faba-69	139	39	–	–	PUNCT
faba-69	139	40	gross	gross	ADJ
faba-69	139	41	domestic	domestic	ADJ
faba-69	139	42	product	product	NOUN
faba-69	139	43	i	i	NOUN
faba-69	139	44	=	=	NOUN
faba-69	139	45	1	1	NUM
faba-69	139	46	…	…	SYM
faba-69	139	47	13	13	NUM
faba-69	139	48	t	t	NOUN
faba-69	139	49	=	=	SYM
faba-69	139	50	2005	2005	NUM
faba-69	139	51	…	…	SYM
faba-69	139	52	2018	2018	NUM
faba-69	139	53	∑	∑	PUNCT
faba-69	139	54	∑	∑	PUNCT
faba-69	139	55	(	(	PUNCT
faba-69	139	56	4	4	NUM
faba-69	139	57	)	)	PUNCT
faba-69	139	58	where	where	SCONJ
faba-69	139	59	:	:	PUNCT
faba-69	139	60	brdirtax	brdirtax	NOUN
faba-69	139	61	tax	tax	NOUN
faba-69	139	62	burden	burden	NOUN
faba-69	139	63	of	of	ADP
faba-69	139	64	direct	direct	ADJ
faba-69	139	65	taxes	taxis	NOUN
faba-69	139	66	pit	pit	NOUN
faba-69	139	67	–	–	PUNCT
faba-69	139	68	budget	budget	NOUN
faba-69	139	69	revenue	revenue	NOUN
faba-69	139	70	collected	collect	VERB
faba-69	139	71	from	from	ADP
faba-69	139	72	personal	personal	ADJ
faba-69	139	73	income	income	NOUN
faba-69	139	74	tax	tax	NOUN
faba-69	139	75	cit	cit	PROPN
faba-69	139	76	–	–	PUNCT
faba-69	139	77	budget	budget	NOUN
faba-69	139	78	revenue	revenue	NOUN
faba-69	139	79	collected	collect	VERB
faba-69	139	80	from	from	ADP
faba-69	139	81	corporate	corporate	ADJ
faba-69	139	82	income	income	NOUN
faba-69	139	83	tax	tax	NOUN
faba-69	139	84	ssc	ssc	NOUN
faba-69	139	85	–	–	PUNCT
faba-69	139	86	budget	budget	NOUN
faba-69	139	87	revenue	revenue	NOUN
faba-69	139	88	collected	collect	VERB
faba-69	139	89	from	from	ADP
faba-69	139	90	social	social	ADJ
faba-69	139	91	security	security	NOUN
faba-69	139	92	contributions	contribution	NOUN
faba-69	139	93	gdp	gdp	NOUN
faba-69	139	94	–	–	PUNCT
faba-69	139	95	gross	gross	ADJ
faba-69	139	96	domestic	domestic	ADJ
faba-69	139	97	product	product	NOUN
faba-69	139	98	i	i	NOUN
faba-69	139	99	=	=	NOUN
faba-69	139	100	1	1	NUM
faba-69	139	101	…	…	SYM
faba-69	139	102	13	13	NUM
faba-69	139	103	t	t	NOUN
faba-69	139	104	=	=	SYM
faba-69	139	105	2005	2005	NUM
faba-69	139	106	…	…	SYM
faba-69	139	107	2018	2018	NUM
faba-69	139	108	in	in	ADP
faba-69	139	109	this	this	DET
faba-69	139	110	way	way	NOUN
faba-69	139	111	the	the	DET
faba-69	139	112	extent	extent	NOUN
faba-69	139	113	to	to	PART
faba-69	139	114	which	which	PRON
faba-69	139	115	the	the	DET
faba-69	139	116	tax	tax	NOUN
faba-69	139	117	structure	structure	NOUN
faba-69	139	118	influences	influence	VERB
faba-69	139	119	the	the	DET
faba-69	139	120	growth	growth	NOUN
faba-69	139	121	of	of	ADP
faba-69	139	122	the	the	DET
faba-69	139	123	economy	economy	NOUN
faba-69	139	124	is	be	AUX
faba-69	139	125	examined	examine	VERB
faba-69	139	126	.	.	PUNCT
faba-69	140	1	a	a	DET
faba-69	140	2	linear	linear	ADJ
faba-69	140	3	regression	regression	NOUN
faba-69	140	4	model	model	NOUN
faba-69	140	5	is	be	AUX
faba-69	140	6	used	use	VERB
faba-69	140	7	,	,	PUNCT
faba-69	140	8	having	have	VERB
faba-69	140	9	the	the	DET
faba-69	140	10	following	follow	VERB
faba-69	140	11	form	form	NOUN
faba-69	140	12	:	:	PUNCT
faba-69	140	13	model	model	NOUN
faba-69	140	14	2	2	NUM
faba-69	140	15	:	:	PUNCT
faba-69	140	16	(	(	PUNCT
faba-69	140	17	5	5	NUM
faba-69	140	18	)	)	PUNCT
faba-69	141	1	where	where	SCONJ
faba-69	141	2	:	:	PUNCT
faba-69	141	3	bregr	bregr	ADJ
faba-69	141	4	economic	economic	ADJ
faba-69	141	5	growth	growth	NOUN
faba-69	141	6	rate	rate	NOUN
faba-69	141	7	brindtax	brindtax	NOUN
faba-69	141	8	tax	tax	NOUN
faba-69	141	9	burden	burden	NOUN
faba-69	141	10	of	of	ADP
faba-69	141	11	indirect	indirect	ADJ
faba-69	141	12	taxes	taxis	NOUN
faba-69	141	13	brdirtax	brdirtax	VERB
faba-69	141	14	tax	tax	NOUN
faba-69	141	15	burden	burden	NOUN
faba-69	141	16	of	of	ADP
faba-69	141	17	direct	direct	ADJ
faba-69	141	18	taxes	taxis	NOUN
faba-69	141	19	brpubexp	brpubexp	VERB
faba-69	141	20	public	public	ADJ
faba-69	141	21	expenditure	expenditure	NOUN
faba-69	141	22	to	to	ADP
faba-69	141	23	gdp	gdp	NOUN
faba-69	141	24	ratio	ratio	NOUN
faba-69	141	25	(	(	PUNCT
faba-69	141	26	%	%	INTJ
faba-69	141	27	)	)	PUNCT
faba-69	141	28	ε	ε	PROPN
faba-69	141	29	residual	residual	ADJ
faba-69	141	30	component	component	NOUN
faba-69	141	31	t	t	NOUN
faba-69	141	32	=	=	SYM
faba-69	141	33	2005	2005	NUM
faba-69	141	34	…	…	SYM
faba-69	141	35	2018	2018	NUM
faba-69	141	36	the	the	DET
faba-69	141	37	estimation	estimation	NOUN
faba-69	141	38	is	be	AUX
faba-69	141	39	made	make	VERB
faba-69	141	40	using	use	VERB
faba-69	141	41	the	the	DET
faba-69	141	42	ordinary	ordinary	ADJ
faba-69	141	43	least	least	ADJ
faba-69	141	44	squares	square	NOUN
faba-69	141	45	method	method	NOUN
faba-69	141	46	(	(	PUNCT
faba-69	141	47	ols	ols	PROPN
faba-69	141	48	)	)	PUNCT
faba-69	141	49	.	.	PUNCT
faba-69	142	1	table	table	NOUN
faba-69	142	2	1	1	NUM
faba-69	142	3	below	below	ADP
faba-69	142	4	presents	present	VERB
faba-69	142	5	descriptive	descriptive	ADJ
faba-69	142	6	statistics	statistic	NOUN
faba-69	142	7	of	of	ADP
faba-69	142	8	the	the	DET
faba-69	142	9	variables	variable	NOUN
faba-69	142	10	used	use	VERB
faba-69	142	11	in	in	ADP
faba-69	142	12	the	the	DET
faba-69	142	13	subsequent	subsequent	ADJ
faba-69	142	14	analysis	analysis	NOUN
faba-69	142	15	.	.	PUNCT
faba-69	143	1	the	the	DET
faba-69	143	2	data	datum	NOUN
faba-69	143	3	are	be	AUX
faba-69	143	4	aggregated	aggregate	VERB
faba-69	143	5	for	for	ADP
faba-69	143	6	the	the	DET
faba-69	143	7	whole	whole	ADJ
faba-69	143	8	balkan	balkan	ADJ
faba-69	143	9	region	region	NOUN
faba-69	143	10	(	(	PUNCT
faba-69	143	11	balkan-13	balkan-13	PROPN
faba-69	143	12	)	)	PUNCT
faba-69	143	13	.	.	PUNCT
faba-69	144	1	the	the	DET
faba-69	144	2	data	datum	NOUN
faba-69	144	3	set	set	VERB
faba-69	144	4	used	use	VERB
faba-69	144	5	in	in	ADP
faba-69	144	6	the	the	DET
faba-69	144	7	analysis	analysis	NOUN
faba-69	144	8	is	be	AUX
faba-69	144	9	obtained	obtain	VERB
faba-69	144	10	from	from	ADP
faba-69	144	11	the	the	DET
faba-69	144	12	annual	annual	ADJ
faba-69	144	13	reports	report	NOUN
faba-69	144	14	on	on	ADP
faba-69	144	15	the	the	DET
faba-69	144	16	execution	execution	NOUN
faba-69	144	17	of	of	ADP
faba-69	144	18	the	the	DET
faba-69	144	19	consolidated	consolidated	ADJ
faba-69	144	20	budget	budget	NOUN
faba-69	144	21	,	,	PUNCT
faba-69	144	22	published	publish	VERB
faba-69	144	23	by	by	ADP
faba-69	144	24	the	the	DET
faba-69	144	25	ministries	ministry	NOUN
faba-69	144	26	of	of	ADP
faba-69	144	27	finance	finance	NOUN
faba-69	144	28	of	of	ADP
faba-69	144	29	the	the	DET
faba-69	144	30	balkan	balkan	ADJ
faba-69	144	31	countries	country	NOUN
faba-69	144	32	and	and	CCONJ
faba-69	144	33	macroeconomic	macroeconomic	ADJ
faba-69	144	34	data	datum	NOUN
faba-69	144	35	from	from	ADP
faba-69	144	36	their	their	PRON
faba-69	144	37	central	central	ADJ
faba-69	144	38	banks	bank	NOUN
faba-69	144	39	and	and	CCONJ
faba-69	144	40	national	national	ADJ
faba-69	144	41	statistical	statistical	ADJ
faba-69	144	42	institutions	institution	NOUN
faba-69	144	43	for	for	ADP
faba-69	144	44	the	the	DET
faba-69	144	45	period	period	NOUN
faba-69	144	46	20052018	20052018	NUM
faba-69	144	47	.	.	PUNCT
faba-69	145	1	we	we	PRON
faba-69	145	2	also	also	ADV
faba-69	145	3	use	use	VERB
faba-69	145	4	the	the	DET
faba-69	145	5	international	international	ADJ
faba-69	145	6	monetary	monetary	ADJ
faba-69	145	7	fund	fund	NOUN
faba-69	145	8	's	's	PART
faba-69	145	9	macroeconomic	macroeconomic	ADJ
faba-69	145	10	statistics	statistic	NOUN
faba-69	145	11	(	(	PUNCT
faba-69	145	12	2020	2020	NUM
faba-69	145	13	)	)	PUNCT
faba-69	145	14	and	and	CCONJ
faba-69	145	15	eurostat	eurostat	PROPN
faba-69	145	16	(	(	PUNCT
faba-69	145	17	2020	2020	NUM
faba-69	145	18	)	)	PUNCT
faba-69	145	19	as	as	ADP
faba-69	145	20	a	a	DET
faba-69	145	21	source	source	NOUN
faba-69	145	22	of	of	ADP
faba-69	145	23	data	datum	NOUN
faba-69	145	24	.	.	PUNCT
faba-69	145	25	table	table	NOUN
faba-69	145	26	1	1	NUM
faba-69	145	27	.	.	PUNCT
faba-69	145	28	descriptive	descriptive	ADJ
faba-69	145	29	statistics	statistic	NOUN
faba-69	145	30	of	of	ADP
faba-69	145	31	the	the	DET
faba-69	145	32	variables	variable	NOUN
faba-69	145	33	used	use	VERB
faba-69	145	34	for	for	ADP
faba-69	145	35	the	the	DET
faba-69	145	36	balkan	balkan	ADJ
faba-69	145	37	region	region	NOUN
faba-69	145	38	for	for	ADP
faba-69	145	39	the	the	DET
faba-69	145	40	period	period	NOUN
faba-69	145	41	2005	2005	NUM
faba-69	145	42	-	-	SYM
faba-69	145	43	2018	2018	NUM
faba-69	145	44	variable	variable	ADJ
faba-69	145	45	mean	mean	NOUN
faba-69	145	46	median	median	PROPN
faba-69	145	47	min	min	PROPN
faba-69	145	48	max	max	PROPN
faba-69	145	49	standard	standard	PROPN
faba-69	145	50	deviation	deviation	NOUN
faba-69	145	51	coefficients	coefficient	NOUN
faba-69	145	52	of	of	ADP
faba-69	145	53	variation	variation	NOUN
faba-69	145	54	skewness	skewness	NOUN
faba-69	145	55	kurtosis	kurtosis	NOUN
faba-69	145	56	bregr	bregr	NOUN
faba-69	145	57	0,046	0,046	NUM
faba-69	145	58	0,044	0,044	NUM
faba-69	146	1	-0,084	-0,084	NUM
faba-69	147	1	0,157	0,157	NUM
faba-69	147	2	0,068	0,068	NUM
faba-69	147	3	1,486	1,486	NUM
faba-69	147	4	-0,156	-0,156	PROPN
faba-69	147	5	-0,662	-0,662	PROPN
faba-69	147	6	brindtax	brindtax	NOUN
faba-69	147	7	0,115	0,115	NUM
faba-69	147	8	0,115	0,115	NUM
faba-69	147	9	0,108	0,108	NUM
faba-69	147	10	0,119	0,119	NUM
faba-69	147	11	0,003	0,003	NUM
faba-69	147	12	0,027	0,027	NUM
faba-69	147	13	-0,847	-0,847	NOUN
faba-69	147	14	0,056	0,056	NUM
faba-69	147	15	brdirtax	brdirtax	NOUN
faba-69	147	16	0,178	0,178	NUM
faba-69	147	17	0,180	0,180	NUM
faba-69	147	18	0,163	0,163	NUM
faba-69	147	19	0,190	0,190	NUM
faba-69	147	20	0,008	0,008	NUM
faba-69	147	21	0,047	0,047	NUM
faba-69	147	22	-0,363	-0,363	NOUN
faba-69	147	23	-0,977	-0,977	PUNCT
faba-69	147	24	brpubexp	brpubexp	NOUN
faba-69	147	25	0,391	0,391	NUM
faba-69	147	26	0,386	0,386	NUM
faba-69	147	27	0,370	0,370	NUM
faba-69	147	28	0,432	0,432	NUM
faba-69	147	29	0,018	0,018	NUM
faba-69	147	30	0,046	0,046	NUM
faba-69	147	31	0,852	0,852	NUM
faba-69	147	32	0,008	0,008	NUM
faba-69	148	1	brtaxburden	brtaxburden	NOUN
faba-69	149	1	0,292	0,292	NUM
faba-69	149	2	0,296	0,296	NUM
faba-69	149	3	0,280	0,280	NUM
faba-69	149	4	0,303	0,303	NUM
faba-69	149	5	0,008	0,008	NUM
faba-69	149	6	0,027	0,027	NUM
faba-69	149	7	-0,363	-0,363	INTJ
faba-69	149	8	-1,540	-1,540	PROPN
faba-69	149	9	source	source	NOUN
faba-69	149	10	:	:	PUNCT
faba-69	149	11	authors	author	NOUN
faba-69	149	12	'	'	PART
faba-69	149	13	own	own	ADJ
faba-69	149	14	calculations	calculation	NOUN
faba-69	149	15	angelov	angelov	NOUN
faba-69	149	16	angel	angel	NOUN
faba-69	149	17	et	et	PROPN
faba-69	149	18	al	al	PROPN
faba-69	149	19	.	.	PUNCT
faba-69	149	20	/	/	SYM
faba-69	149	21	finance	finance	NOUN
faba-69	149	22	,	,	PUNCT
faba-69	149	23	accounting	accounting	NOUN
faba-69	149	24	and	and	CCONJ
faba-69	149	25	business	business	NOUN
faba-69	149	26	analysis	analysis	NOUN
faba-69	149	27	3	3	NUM
faba-69	149	28	(	(	PUNCT
faba-69	149	29	1	1	NUM
faba-69	149	30	)	)	PUNCT
faba-69	149	31	2021	2021	NUM
faba-69	149	32	37	37	NUM
faba-69	149	33	results	result	NOUN
faba-69	149	34	and	and	CCONJ
faba-69	149	35	discussion	discussion	VERB
faba-69	149	36	the	the	DET
faba-69	149	37	results	result	NOUN
faba-69	149	38	of	of	ADP
faba-69	149	39	the	the	DET
faba-69	149	40	constructed	construct	VERB
faba-69	149	41	regression	regression	NOUN
faba-69	149	42	models	model	NOUN
faba-69	149	43	are	be	AUX
faba-69	149	44	presented	present	VERB
faba-69	149	45	in	in	ADP
faba-69	149	46	table	table	NOUN
faba-69	149	47	2	2	NUM
faba-69	149	48	below	below	ADV
faba-69	149	49	.	.	PUNCT
faba-69	150	1	the	the	DET
faba-69	150	2	applied	apply	VERB
faba-69	150	3	models	model	NOUN
faba-69	150	4	in	in	ADP
faba-69	150	5	table	table	NOUN
faba-69	150	6	2	2	NUM
faba-69	150	7	are	be	AUX
faba-69	150	8	adequate	adequate	ADJ
faba-69	150	9	,	,	PUNCT
faba-69	150	10	which	which	PRON
faba-69	150	11	is	be	AUX
faba-69	150	12	certified	certify	VERB
faba-69	150	13	by	by	ADP
faba-69	150	14	the	the	DET
faba-69	150	15	value	value	NOUN
faba-69	150	16	of	of	ADP
faba-69	150	17	the	the	DET
faba-69	150	18	significance	significance	NOUN
faba-69	150	19	level	level	NOUN
faba-69	150	20	(	(	PUNCT
faba-69	150	21	significance	significance	NOUN
faba-69	150	22	f	f	PROPN
faba-69	150	23	)	)	PUNCT
faba-69	150	24	,	,	PUNCT
faba-69	150	25	as	as	ADP
faba-69	150	26	in	in	ADP
faba-69	150	27	model	model	NOUN
faba-69	150	28	1	1	NUM
faba-69	150	29	the	the	DET
faba-69	150	30	adequacy	adequacy	NOUN
faba-69	150	31	is	be	AUX
faba-69	150	32	proved	prove	VERB
faba-69	150	33	at	at	ADP
faba-69	150	34	a	a	DET
faba-69	150	35	significance	significance	NOUN
faba-69	150	36	level	level	NOUN
faba-69	150	37	of	of	ADP
faba-69	150	38	5	5	NUM
faba-69	150	39	%	%	NOUN
faba-69	150	40	,	,	PUNCT
faba-69	150	41	and	and	CCONJ
faba-69	150	42	in	in	ADP
faba-69	150	43	model	model	NOUN
faba-69	150	44	2	2	NUM
faba-69	150	45	at	at	ADP
faba-69	150	46	a	a	DET
faba-69	150	47	significance	significance	NOUN
faba-69	150	48	level	level	NOUN
faba-69	150	49	of	of	ADP
faba-69	150	50	1	1	NUM
faba-69	150	51	%	%	NOUN
faba-69	150	52	.	.	PUNCT
faba-69	151	1	adequacy	adequacy	NOUN
faba-69	151	2	is	be	AUX
faba-69	151	3	assessed	assess	VERB
faba-69	151	4	by	by	ADP
faba-69	151	5	applying	apply	VERB
faba-69	151	6	fisher	fisher	PROPN
faba-69	151	7	's	's	PART
faba-69	151	8	f	f	NOUN
faba-69	151	9	-	-	PUNCT
faba-69	151	10	test	test	NOUN
faba-69	151	11	.	.	PUNCT
faba-69	152	1	the	the	DET
faba-69	152	2	coefficient	coefficient	NOUN
faba-69	152	3	of	of	ADP
faba-69	152	4	determination	determination	NOUN
faba-69	152	5	(	(	PUNCT
faba-69	152	6	r	r	NOUN
faba-69	152	7	square	square	NOUN
faba-69	152	8	)	)	PUNCT
faba-69	152	9	shows	show	VERB
faba-69	152	10	that	that	SCONJ
faba-69	152	11	nearly	nearly	ADV
faba-69	152	12	42	42	NUM
faba-69	152	13	%	%	NOUN
faba-69	152	14	of	of	ADP
faba-69	152	15	the	the	DET
faba-69	152	16	variation	variation	NOUN
faba-69	152	17	in	in	ADP
faba-69	152	18	economic	economic	ADJ
faba-69	152	19	growth	growth	NOUN
faba-69	152	20	can	can	AUX
faba-69	152	21	be	be	AUX
faba-69	152	22	linked	link	VERB
faba-69	152	23	to	to	ADP
faba-69	152	24	the	the	DET
faba-69	152	25	joint	joint	ADJ
faba-69	152	26	action	action	NOUN
faba-69	152	27	of	of	ADP
faba-69	152	28	taxation	taxation	NOUN
faba-69	152	29	and	and	CCONJ
faba-69	152	30	public	public	ADJ
faba-69	152	31	expenditure	expenditure	NOUN
faba-69	152	32	in	in	ADP
faba-69	152	33	the	the	DET
faba-69	152	34	balkan	balkan	ADJ
faba-69	152	35	region	region	NOUN
faba-69	152	36	.	.	PUNCT
faba-69	153	1	in	in	ADP
faba-69	153	2	addition	addition	NOUN
faba-69	153	3	,	,	PUNCT
faba-69	153	4	about	about	ADV
faba-69	153	5	80	80	NUM
faba-69	153	6	%	%	NOUN
faba-69	153	7	of	of	ADP
faba-69	153	8	the	the	DET
faba-69	153	9	variation	variation	NOUN
faba-69	153	10	in	in	ADP
faba-69	153	11	economic	economic	ADJ
faba-69	153	12	growth	growth	NOUN
faba-69	153	13	is	be	AUX
faba-69	153	14	explained	explain	VERB
faba-69	153	15	by	by	ADP
faba-69	153	16	changes	change	NOUN
faba-69	153	17	in	in	ADP
faba-69	153	18	the	the	DET
faba-69	153	19	tax	tax	NOUN
faba-69	153	20	structure	structure	NOUN
faba-69	153	21	and	and	CCONJ
faba-69	153	22	the	the	DET
faba-69	153	23	impact	impact	NOUN
faba-69	153	24	of	of	ADP
faba-69	153	25	public	public	ADJ
faba-69	153	26	expenditure	expenditure	NOUN
faba-69	153	27	.	.	PUNCT
faba-69	154	1	it	it	PRON
faba-69	154	2	is	be	AUX
faba-69	154	3	generally	generally	ADV
faba-69	154	4	accepted	accept	VERB
faba-69	154	5	that	that	SCONJ
faba-69	154	6	the	the	DET
faba-69	154	7	adjusted	adjusted	ADJ
faba-69	154	8	coefficient	coefficient	NOUN
faba-69	154	9	of	of	ADP
faba-69	154	10	determination	determination	NOUN
faba-69	154	11	(	(	PUNCT
faba-69	154	12	adjusted	adjust	VERB
faba-69	154	13	r	r	NOUN
faba-69	154	14	square	square	NOUN
faba-69	154	15	)	)	PUNCT
faba-69	154	16	is	be	AUX
faba-69	154	17	a	a	DET
faba-69	154	18	more	more	ADV
faba-69	154	19	accurate	accurate	ADJ
faba-69	154	20	measure	measure	NOUN
faba-69	154	21	,	,	PUNCT
faba-69	154	22	in	in	ADP
faba-69	154	23	this	this	DET
faba-69	154	24	case	case	NOUN
faba-69	154	25	its	its	PRON
faba-69	154	26	value	value	NOUN
faba-69	154	27	is	be	AUX
faba-69	154	28	0.32	0.32	NUM
faba-69	154	29	in	in	ADP
faba-69	154	30	model	model	NOUN
faba-69	154	31	1	1	NUM
faba-69	154	32	and	and	CCONJ
faba-69	154	33	0.74	0.74	NUM
faba-69	154	34	in	in	ADP
faba-69	154	35	model	model	NOUN
faba-69	154	36	2	2	NUM
faba-69	154	37	(	(	PUNCT
faba-69	154	38	or	or	CCONJ
faba-69	154	39	32	32	NUM
faba-69	154	40	%	%	NOUN
faba-69	154	41	and	and	CCONJ
faba-69	154	42	74	74	NUM
faba-69	154	43	%	%	NOUN
faba-69	154	44	explanatory	explanatory	ADJ
faba-69	154	45	variation	variation	NOUN
faba-69	154	46	in	in	ADP
faba-69	154	47	the	the	DET
faba-69	154	48	dependent	dependent	ADJ
faba-69	154	49	variable	variable	NOUN
faba-69	154	50	)	)	PUNCT
faba-69	154	51	.	.	PUNCT
faba-69	155	1	table	table	NOUN
faba-69	155	2	2	2	NUM
faba-69	155	3	.	.	PUNCT
faba-69	155	4	ordinary	ordinary	ADJ
faba-69	155	5	least	least	ADJ
faba-69	155	6	squares	square	NOUN
faba-69	155	7	(	(	PUNCT
faba-69	155	8	ols	ol	NOUN
faba-69	155	9	)	)	PUNCT
faba-69	155	10	regression	regression	NOUN
faba-69	155	11	results	result	VERB
faba-69	155	12	dependent	dependent	ADJ
faba-69	155	13	variable	variable	NOUN
faba-69	155	14	:	:	PUNCT
faba-69	155	15	bregr	bregr	PROPN
faba-69	155	16	independent	independent	ADJ
faba-69	155	17	variables	variable	NOUN
faba-69	155	18	model	model	VERB
faba-69	155	19	1	1	NUM
faba-69	155	20	model	model	NOUN
faba-69	155	21	2	2	NUM
faba-69	155	22	coefficients	coefficient	NOUN
faba-69	155	23	standard	standard	ADJ
faba-69	155	24	error	error	NOUN
faba-69	155	25	p	p	NOUN
faba-69	155	26	-	-	PUNCT
faba-69	155	27	value	value	NOUN
faba-69	155	28	coefficients	coefficient	NOUN
faba-69	155	29	standard	standard	ADJ
faba-69	155	30	error	error	NOUN
faba-69	155	31	p	p	NOUN
faba-69	155	32	-	-	PUNCT
faba-69	155	33	value	value	NOUN
faba-69	155	34	intercept	intercept	NOUN
faba-69	155	35	1.890513	1.890513	NUM
faba-69	155	36	0.665232	0.665232	NUM
faba-69	155	37	0.016028	0.016028	NUM
faba-69	155	38	*	*	PUNCT
faba-69	155	39	*	*	PUNCT
faba-69	155	40	0.178164	0.178164	NUM
faba-69	155	41	0.572342	0.572342	NUM
faba-69	155	42	0.761973	0.761973	NUM
faba-69	155	43	brtaxburden	brtaxburden	NOUN
faba-69	155	44	-4.098822	-4.098822	NOUN
faba-69	155	45	1.963301	1.963301	NUM
faba-69	155	46	0.060880	0.060880	NUM
faba-69	155	47	*	*	PUNCT
faba-69	155	48	brpubexp	brpubexp	NOUN
faba-69	155	49	-1.654239	-1.654239	NOUN
faba-69	156	1	0.874493	0.874493	NUM
faba-69	156	2	0.085144	0.085144	NUM
faba-69	156	3	*	*	PUNCT
faba-69	156	4	-1.009903	-1.009903	NOUN
faba-69	156	5	0.562550	0.562550	PRON
faba-69	156	6	0.102849	0.102849	NUM
faba-69	156	7	brindtax	brindtax	NOUN
faba-69	156	8	9.383967	9.383967	NUM
faba-69	156	9	3.355414	3.355414	NUM
faba-69	156	10	0.018902	0.018902	NUM
faba-69	156	11	*	*	PUNCT
faba-69	156	12	*	*	PUNCT
faba-69	156	13	brdirtax	brdirtax	NOUN
faba-69	156	14	-4.583147	-4.583147	NOUN
faba-69	156	15	1.221478	1.221478	NUM
faba-69	156	16	0.003771	0.003771	NUM
faba-69	156	17	*	*	PUNCT
faba-69	156	18	*	*	PUNCT
faba-69	156	19	*	*	PUNCT
faba-69	156	20	regression	regression	NOUN
faba-69	156	21	statistics	statistic	NOUN
faba-69	156	22	multiple	multiple	ADJ
faba-69	156	23	r	r	NOUN
faba-69	156	24	0.649275	0.649275	NUM
faba-69	156	25	0.893158	0.893158	NUM
faba-69	156	26	r	r	NOUN
faba-69	156	27	square	square	NOUN
faba-69	156	28	0.421557	0.421557	NUM
faba-69	156	29	0.797731	0.797731	NUM
faba-69	156	30	adjusted	adjusted	ADJ
faba-69	156	31	r	r	NOUN
faba-69	156	32	square	square	NOUN
faba-69	156	33	0.316386	0.316386	NUM
faba-69	156	34	0.737050	0.737050	NUM
faba-69	156	35	standard	standard	ADJ
faba-69	156	36	error	error	NOUN
faba-69	156	37	0.056376	0.056376	NUM
faba-69	156	38	0.034964	0.034964	NUM
faba-69	156	39	observations	observation	NOUN
faba-69	156	40	14	14	NUM
faba-69	156	41	14	14	NUM
faba-69	156	42	anova	anova	PROPN
faba-69	156	43	df	df	PROPN
faba-69	156	44	ss	ss	PROPN
faba-69	156	45	ms	ms	PROPN
faba-69	156	46	df	df	PROPN
faba-69	156	47	ss	ss	PROPN
faba-69	156	48	ms	ms	PROPN
faba-69	156	49	regression	regression	NOUN
faba-69	156	50	2	2	NUM
faba-69	156	51	0.025479	0.025479	NUM
faba-69	156	52	0.012739	0.012739	NUM
faba-69	156	53	3	3	NUM
faba-69	156	54	0.048245	0.048245	NUM
faba-69	156	55	0.016082	0.016082	NUM
faba-69	156	56	residual	residual	ADJ
faba-69	156	57	11	11	NUM
faba-69	156	58	0.034961	0.034961	NUM
faba-69	156	59	0.003178	0.003178	NUM
faba-69	156	60	10	10	NUM
faba-69	156	61	0.012194	0.012194	NUM
faba-69	156	62	0.001219	0.001219	NUM
faba-69	156	63	total	total	ADJ
faba-69	156	64	13	13	NUM
faba-69	156	65	0.060440	0.060440	NUM
faba-69	156	66	13	13	NUM
faba-69	157	1	0.060440	0.060440	NUM
faba-69	157	2	fem	fem	NOUN
faba-69	157	3	4.008290	4.008290	NUM
faba-69	157	4	13.146381	13.146381	NUM
faba-69	157	5	significance	significance	NOUN
faba-69	157	6	f	f	PROPN
faba-69	157	7	0.049253	0.049253	NUM
faba-69	157	8	0.000836	0.000836	NUM
faba-69	157	9	note	note	NOUN
faba-69	157	10	:	:	PUNCT
faba-69	157	11	*	*	PUNCT
faba-69	157	12	*	*	PUNCT
faba-69	157	13	*	*	PUNCT
faba-69	157	14	indicate	indicate	VERB
faba-69	157	15	significance	significance	NOUN
faba-69	157	16	at	at	ADP
faba-69	157	17	1	1	NUM
faba-69	157	18	%	%	NOUN
faba-69	157	19	level	level	NOUN
faba-69	157	20	,	,	PUNCT
faba-69	157	21	*	*	PUNCT
faba-69	157	22	*	*	PUNCT
faba-69	157	23	indicate	indicate	VERB
faba-69	157	24	significance	significance	NOUN
faba-69	157	25	at	at	ADP
faba-69	157	26	5	5	NUM
faba-69	157	27	%	%	NOUN
faba-69	157	28	level	level	NOUN
faba-69	157	29	,	,	PUNCT
faba-69	157	30	*	*	PUNCT
faba-69	157	31	indicate	indicate	VERB
faba-69	157	32	significance	significance	NOUN
faba-69	157	33	at	at	ADP
faba-69	157	34	10	10	NUM
faba-69	157	35	%	%	NOUN
faba-69	157	36	level	level	NOUN
faba-69	157	37	.	.	PUNCT
faba-69	158	1	source	source	NOUN
faba-69	158	2	:	:	PUNCT
faba-69	158	3	authors	author	NOUN
faba-69	158	4	'	'	PART
faba-69	158	5	own	own	ADJ
faba-69	158	6	calculations	calculation	NOUN
faba-69	158	7	.	.	PUNCT
faba-69	159	1	on	on	ADP
faba-69	159	2	the	the	DET
faba-69	159	3	other	other	ADJ
faba-69	159	4	hand	hand	NOUN
faba-69	159	5	,	,	PUNCT
faba-69	159	6	the	the	DET
faba-69	159	7	correlation	correlation	NOUN
faba-69	159	8	coefficient	coefficient	NOUN
faba-69	159	9	(	(	PUNCT
faba-69	159	10	multiple	multiple	ADJ
faba-69	159	11	r	r	NOUN
faba-69	159	12	)	)	PUNCT
faba-69	159	13	between	between	ADP
faba-69	159	14	the	the	DET
faba-69	159	15	independents	independent	NOUN
faba-69	159	16	and	and	CCONJ
faba-69	159	17	the	the	DET
faba-69	159	18	dependent	dependent	ADJ
faba-69	159	19	variable	variable	NOUN
faba-69	159	20	is	be	AUX
faba-69	159	21	also	also	ADV
faba-69	159	22	quite	quite	ADV
faba-69	159	23	high	high	ADJ
faba-69	159	24	(	(	PUNCT
faba-69	159	25	0.89	0.89	NUM
faba-69	159	26	)	)	PUNCT
faba-69	159	27	in	in	ADP
faba-69	159	28	model	model	NOUN
faba-69	159	29	2	2	NUM
faba-69	159	30	,	,	PUNCT
faba-69	159	31	which	which	PRON
faba-69	159	32	indicates	indicate	VERB
faba-69	159	33	a	a	DET
faba-69	159	34	strong	strong	ADJ
faba-69	159	35	relationship	relationship	NOUN
faba-69	159	36	between	between	ADP
faba-69	159	37	the	the	DET
faba-69	159	38	tax	tax	NOUN
faba-69	159	39	structure	structure	NOUN
faba-69	159	40	and	and	CCONJ
faba-69	159	41	public	public	ADJ
faba-69	159	42	expenditure	expenditure	NOUN
faba-69	159	43	,	,	PUNCT
faba-69	159	44	on	on	ADP
faba-69	159	45	the	the	DET
faba-69	159	46	one	one	NUM
faba-69	159	47	hand	hand	NOUN
faba-69	159	48	,	,	PUNCT
faba-69	159	49	and	and	CCONJ
faba-69	159	50	economic	economic	ADJ
faba-69	159	51	growth	growth	NOUN
faba-69	159	52	,	,	PUNCT
faba-69	159	53	on	on	ADP
faba-69	159	54	the	the	DET
faba-69	159	55	other	other	ADJ
faba-69	159	56	hand	hand	NOUN
faba-69	159	57	,	,	PUNCT
faba-69	159	58	while	while	SCONJ
faba-69	159	59	in	in	ADP
faba-69	159	60	model	model	NOUN
faba-69	159	61	1	1	NUM
faba-69	159	62	the	the	DET
faba-69	159	63	relationship	relationship	NOUN
faba-69	159	64	is	be	AUX
faba-69	159	65	significant	significant	ADJ
faba-69	159	66	(	(	PUNCT
faba-69	159	67	the	the	DET
faba-69	159	68	correlation	correlation	NOUN
faba-69	159	69	coefficient	coefficient	NOUN
faba-69	159	70	is	be	AUX
faba-69	159	71	0.64	0.64	NUM
faba-69	159	72	)	)	PUNCT
faba-69	159	73	.	.	PUNCT
faba-69	160	1	model	model	NOUN
faba-69	160	2	1	1	NUM
faba-69	160	3	:	:	PUNCT
faba-69	160	4	model	model	NOUN
faba-69	160	5	2	2	NUM
faba-69	160	6	:	:	PUNCT
faba-69	160	7	0.178164	0.178164	NUM
faba-69	160	8	the	the	DET
faba-69	160	9	data	datum	NOUN
faba-69	160	10	in	in	ADP
faba-69	160	11	table	table	NOUN
faba-69	160	12	2	2	NUM
faba-69	160	13	help	help	NOUN
faba-69	160	14	to	to	PART
faba-69	160	15	assess	assess	VERB
faba-69	160	16	the	the	DET
faba-69	160	17	statistical	statistical	ADJ
faba-69	160	18	significance	significance	NOUN
faba-69	160	19	of	of	ADP
faba-69	160	20	the	the	DET
faba-69	160	21	model	model	NOUN
faba-69	160	22	parameters	parameter	NOUN
faba-69	160	23	and	and	CCONJ
faba-69	160	24	their	their	PRON
faba-69	160	25	influence	influence	NOUN
faba-69	160	26	on	on	ADP
faba-69	160	27	the	the	DET
faba-69	160	28	dependent	dependent	ADJ
faba-69	160	29	variable	variable	NOUN
faba-69	160	30	,	,	PUNCT
faba-69	160	31	and	and	CCONJ
faba-69	160	32	for	for	ADP
faba-69	160	33	this	this	DET
faba-69	160	34	purpose	purpose	NOUN
faba-69	160	35	two	two	NUM
faba-69	160	36	hypotheses	hypothesis	NOUN
faba-69	160	37	are	be	AUX
faba-69	160	38	defined	define	VERB
faba-69	160	39	.	.	PUNCT
faba-69	161	1	the	the	DET
faba-69	161	2	results	result	NOUN
faba-69	161	3	are	be	AUX
faba-69	161	4	derived	derive	VERB
faba-69	161	5	based	base	VERB
faba-69	161	6	on	on	ADP
faba-69	161	7	the	the	DET
faba-69	161	8	level	level	NOUN
faba-69	161	9	of	of	ADP
faba-69	161	10	significance	significance	NOUN
faba-69	161	11	(	(	PUNCT
faba-69	161	12	p	p	NOUN
faba-69	161	13	-	-	PUNCT
faba-69	161	14	value	value	NOUN
faba-69	161	15	)	)	PUNCT
faba-69	161	16	.	.	PUNCT
faba-69	162	1	the	the	DET
faba-69	162	2	data	datum	NOUN
faba-69	162	3	from	from	ADP
faba-69	162	4	model	model	NOUN
faba-69	162	5	1	1	NUM
faba-69	162	6	show	show	VERB
faba-69	162	7	that	that	SCONJ
faba-69	162	8	the	the	DET
faba-69	162	9	increase	increase	NOUN
faba-69	162	10	in	in	ADP
faba-69	162	11	the	the	DET
faba-69	162	12	tax	tax	NOUN
faba-69	162	13	burden	burden	NOUN
faba-69	162	14	has	have	VERB
faba-69	162	15	a	a	DET
faba-69	162	16	rather	rather	ADV
faba-69	162	17	negative	negative	ADJ
faba-69	162	18	impact	impact	NOUN
faba-69	162	19	(	(	PUNCT
faba-69	162	20	β1	β1	VERB
faba-69	162	21	<	<	X
faba-69	162	22	0	0	NUM
faba-69	162	23	)	)	PUNCT
faba-69	162	24	on	on	ADP
faba-69	162	25	the	the	DET
faba-69	162	26	opportunities	opportunity	NOUN
faba-69	162	27	for	for	ADP
faba-69	162	28	achieving	achieve	VERB
faba-69	162	29	economic	economic	ADJ
faba-69	162	30	growth	growth	NOUN
faba-69	162	31	,	,	PUNCT
faba-69	162	32	while	while	SCONJ
faba-69	162	33	in	in	ADP
faba-69	162	34	terms	term	NOUN
faba-69	162	35	of	of	ADP
faba-69	162	36	the	the	DET
faba-69	162	37	tax	tax	NOUN
faba-69	162	38	structure	structure	NOUN
faba-69	162	39	there	there	PRON
faba-69	162	40	are	be	VERB
faba-69	162	41	divergent	divergent	ADJ
faba-69	162	42	effects	effect	NOUN
faba-69	162	43	in	in	ADP
faba-69	162	44	model	model	NOUN
faba-69	162	45	2	2	NUM
faba-69	162	46	.	.	PUNCT
faba-69	163	1	the	the	DET
faba-69	163	2	net	net	ADJ
faba-69	163	3	impact	impact	NOUN
faba-69	163	4	of	of	ADP
faba-69	163	5	indirect	indirect	ADJ
faba-69	163	6	taxes	taxis	NOUN
faba-69	163	7	on	on	ADP
faba-69	163	8	economic	economic	ADJ
faba-69	163	9	growth	growth	NOUN
faba-69	163	10	in	in	ADP
faba-69	163	11	the	the	DET
faba-69	163	12	balkans	balkans	PROPN
faba-69	163	13	for	for	ADP
faba-69	163	14	the	the	DET
faba-69	163	15	period	period	NOUN
faba-69	163	16	2005	2005	NUM
faba-69	163	17	-	-	SYM
faba-69	163	18	2018	2018	NUM
faba-69	163	19	is	be	AUX
faba-69	163	20	positive	positive	ADJ
faba-69	163	21	(	(	PUNCT
faba-69	163	22	μ1	μ1	PROPN
faba-69	163	23	>	>	X
faba-69	163	24	0	0	NUM
faba-69	163	25	)	)	PUNCT
faba-69	163	26	.	.	PUNCT
faba-69	164	1	this	this	PRON
faba-69	164	2	confirms	confirm	VERB
faba-69	164	3	the	the	DET
faba-69	164	4	statements	statement	NOUN
faba-69	164	5	set	set	VERB
faba-69	164	6	out	out	ADP
faba-69	164	7	in	in	ADP
faba-69	164	8	the	the	DET
faba-69	164	9	theoretical	theoretical	ADJ
faba-69	164	10	part	part	NOUN
faba-69	164	11	above	above	ADV
faba-69	164	12	.	.	PUNCT
faba-69	165	1	this	this	PRON
faba-69	165	2	is	be	AUX
faba-69	165	3	not	not	PART
faba-69	165	4	the	the	DET
faba-69	165	5	case	case	NOUN
faba-69	165	6	with	with	ADP
faba-69	165	7	the	the	DET
faba-69	165	8	impact	impact	NOUN
faba-69	165	9	of	of	ADP
faba-69	165	10	direct	direct	ADJ
faba-69	165	11	taxes	taxis	NOUN
faba-69	165	12	,	,	PUNCT
faba-69	165	13	which	which	PRON
faba-69	165	14	lead	lead	VERB
faba-69	165	15	to	to	ADP
faba-69	165	16	a	a	DET
faba-69	165	17	slowdown	slowdown	NOUN
faba-69	165	18	in	in	ADP
faba-69	165	19	economic	economic	ADJ
faba-69	165	20	growth	growth	NOUN
faba-69	165	21	,	,	PUNCT
faba-69	165	22	i.e.	i.e.	X
faba-69	165	23	their	their	PRON
faba-69	165	24	influence	influence	NOUN
faba-69	165	25	is	be	AUX
faba-69	165	26	negative	negative	ADJ
faba-69	165	27	(	(	PUNCT
faba-69	165	28	μ2	μ2	NOUN
faba-69	165	29	<	<	X
faba-69	165	30	0	0	NUM
faba-69	165	31	)	)	PUNCT
faba-69	165	32	.	.	PUNCT
faba-69	166	1	the	the	DET
faba-69	166	2	increase	increase	NOUN
faba-69	166	3	of	of	ADP
faba-69	166	4	overall	overall	ADJ
faba-69	166	5	tax	tax	NOUN
faba-69	166	6	burden	burden	NOUN
faba-69	166	7	and	and	CCONJ
faba-69	166	8	raise	raise	VERB
faba-69	166	9	the	the	DET
faba-69	166	10	share	share	NOUN
faba-69	166	11	of	of	ADP
faba-69	166	12	the	the	DET
faba-69	166	13	income	income	NOUN
faba-69	166	14	taxes	taxis	NOUN
faba-69	166	15	can	can	AUX
faba-69	166	16	be	be	AUX
faba-69	166	17	regarded	regard	VERB
faba-69	166	18	as	as	ADP
faba-69	166	19	one	one	NUM
faba-69	166	20	of	of	ADP
faba-69	166	21	the	the	DET
faba-69	166	22	reasons	reason	NOUN
faba-69	166	23	for	for	ADP
faba-69	166	24	the	the	DET
faba-69	166	25	lower	low	ADJ
faba-69	166	26	growth	growth	NOUN
faba-69	166	27	.	.	PUNCT
faba-69	167	1	the	the	DET
faba-69	167	2	results	result	NOUN
faba-69	167	3	explain	explain	VERB
faba-69	167	4	to	to	ADP
faba-69	167	5	a	a	DET
faba-69	167	6	great	great	ADJ
faba-69	167	7	extent	extent	NOUN
faba-69	167	8	the	the	DET
faba-69	167	9	lower	low	ADJ
faba-69	167	10	average	average	ADJ
faba-69	167	11	growth	growth	NOUN
faba-69	167	12	rates	rate	NOUN
faba-69	167	13	of	of	ADP
faba-69	167	14	the	the	DET
faba-69	167	15	economies	economy	NOUN
faba-69	167	16	of	of	ADP
faba-69	167	17	some	some	PRON
faba-69	167	18	of	of	ADP
faba-69	167	19	the	the	DET
faba-69	167	20	countries	country	NOUN
faba-69	167	21	angelov	angelov	VERB
faba-69	167	22	angel	angel	NOUN
faba-69	167	23	et	et	PROPN
faba-69	167	24	al	al	PROPN
faba-69	167	25	.	.	PUNCT
faba-69	167	26	/	/	SYM
faba-69	167	27	finance	finance	NOUN
faba-69	167	28	,	,	PUNCT
faba-69	167	29	accounting	accounting	NOUN
faba-69	167	30	and	and	CCONJ
faba-69	167	31	business	business	NOUN
faba-69	167	32	analysis	analysis	NOUN
faba-69	167	33	3	3	NUM
faba-69	167	34	(	(	PUNCT
faba-69	167	35	1	1	NUM
faba-69	167	36	)	)	PUNCT
faba-69	167	37	2021	2021	NUM
faba-69	167	38	38	38	NUM
faba-69	167	39	in	in	ADP
faba-69	167	40	the	the	DET
faba-69	167	41	balkan	balkan	PROPN
faba-69	167	42	region	region	NOUN
faba-69	167	43	,	,	PUNCT
faba-69	167	44	such	such	ADJ
faba-69	167	45	as	as	ADP
faba-69	167	46	greece	greece	PROPN
faba-69	167	47	,	,	PUNCT
faba-69	167	48	croatia	croatia	PROPN
faba-69	167	49	,	,	PUNCT
faba-69	167	50	slovenia	slovenia	PROPN
faba-69	167	51	and	and	CCONJ
faba-69	167	52	cyprus	cyprus	PROPN
faba-69	167	53	.	.	PUNCT
faba-69	168	1	at	at	ADP
faba-69	168	2	the	the	DET
faba-69	168	3	same	same	ADJ
faba-69	168	4	time	time	NOUN
faba-69	168	5	,	,	PUNCT
faba-69	168	6	the	the	DET
faba-69	168	7	lower	low	ADJ
faba-69	168	8	tax	tax	NOUN
faba-69	168	9	burden	burden	NOUN
faba-69	168	10	in	in	ADP
faba-69	168	11	kosovo	kosovo	PROPN
faba-69	168	12	,	,	PUNCT
faba-69	168	13	north	north	NOUN
faba-69	168	14	macedonia	macedonia	PROPN
faba-69	168	15	and	and	CCONJ
faba-69	168	16	bulgaria	bulgaria	PROPN
faba-69	168	17	and	and	CCONJ
faba-69	168	18	the	the	DET
faba-69	168	19	larger	large	ADJ
faba-69	168	20	share	share	NOUN
faba-69	168	21	of	of	ADP
faba-69	168	22	indirect	indirect	ADJ
faba-69	168	23	taxes	taxis	NOUN
faba-69	168	24	(	(	PUNCT
faba-69	168	25	although	although	SCONJ
faba-69	168	26	in	in	ADP
faba-69	168	27	north	north	NOUN
faba-69	168	28	macedonia	macedonia	PROPN
faba-69	168	29	there	there	PRON
faba-69	168	30	is	be	VERB
faba-69	168	31	a	a	DET
faba-69	168	32	significant	significant	ADJ
faba-69	168	33	change	change	NOUN
faba-69	168	34	in	in	ADP
faba-69	168	35	the	the	DET
faba-69	168	36	tax	tax	NOUN
faba-69	168	37	structure	structure	NOUN
faba-69	168	38	)	)	PUNCT
faba-69	168	39	contribute	contribute	VERB
faba-69	168	40	to	to	ADP
faba-69	168	41	higher	high	ADJ
faba-69	168	42	economic	economic	ADJ
faba-69	168	43	growth	growth	NOUN
faba-69	168	44	in	in	ADP
faba-69	168	45	these	these	DET
faba-69	168	46	countries	country	NOUN
faba-69	168	47	.	.	PUNCT
faba-69	169	1	gashi	gashi	PROPN
faba-69	169	2	et	et	PROPN
faba-69	169	3	al	al	PROPN
faba-69	169	4	.	.	PROPN
faba-69	170	1	(	(	PUNCT
faba-69	170	2	2018	2018	NUM
faba-69	170	3	)	)	PUNCT
faba-69	170	4	confirm	confirm	VERB
faba-69	170	5	a	a	DET
faba-69	170	6	similar	similar	ADJ
faba-69	170	7	thesis	thesis	NOUN
faba-69	170	8	,	,	PUNCT
faba-69	170	9	finding	find	VERB
faba-69	170	10	a	a	DET
faba-69	170	11	positive	positive	ADJ
faba-69	170	12	impact	impact	NOUN
faba-69	170	13	of	of	ADP
faba-69	170	14	vat	vat	NOUN
faba-69	170	15	on	on	ADP
faba-69	170	16	kosovo	kosovo	PROPN
faba-69	170	17	's	's	PART
faba-69	170	18	economic	economic	ADJ
faba-69	170	19	growth	growth	NOUN
faba-69	170	20	.	.	PUNCT
faba-69	171	1	the	the	DET
faba-69	171	2	higher	high	ADJ
faba-69	171	3	share	share	NOUN
faba-69	171	4	of	of	ADP
faba-69	171	5	indirect	indirect	ADJ
faba-69	171	6	(	(	PUNCT
faba-69	171	7	consumption	consumption	NOUN
faba-69	171	8	)	)	PUNCT
faba-69	171	9	taxes	taxis	NOUN
faba-69	171	10	contribute	contribute	VERB
faba-69	171	11	to	to	ADP
faba-69	171	12	higher	high	ADJ
faba-69	171	13	growth	growth	NOUN
faba-69	171	14	and	and	CCONJ
faba-69	171	15	the	the	DET
faba-69	171	16	economy	economy	NOUN
faba-69	171	17	of	of	ADP
faba-69	171	18	montenegro	montenegro	PROPN
faba-69	171	19	,	,	PUNCT
faba-69	171	20	although	although	SCONJ
faba-69	171	21	the	the	DET
faba-69	171	22	overall	overall	ADJ
faba-69	171	23	tax	tax	NOUN
faba-69	171	24	burden	burden	NOUN
faba-69	171	25	is	be	AUX
faba-69	171	26	one	one	NUM
faba-69	171	27	of	of	ADP
faba-69	171	28	the	the	DET
faba-69	171	29	highest	high	ADJ
faba-69	171	30	in	in	ADP
faba-69	171	31	the	the	DET
faba-69	171	32	balkans	balkans	PROPN
faba-69	171	33	.	.	PUNCT
faba-69	172	1	romania	romania	PROPN
faba-69	172	2	is	be	AUX
faba-69	172	3	the	the	DET
faba-69	172	4	balkan	balkan	ADJ
faba-69	172	5	country	country	NOUN
faba-69	172	6	with	with	ADP
faba-69	172	7	the	the	DET
faba-69	172	8	highest	high	ADJ
faba-69	172	9	average	average	ADJ
faba-69	172	10	economic	economic	ADJ
faba-69	172	11	growth	growth	NOUN
faba-69	172	12	rate	rate	NOUN
faba-69	172	13	,	,	PUNCT
faba-69	172	14	which	which	PRON
faba-69	172	15	may	may	AUX
faba-69	172	16	be	be	AUX
faba-69	172	17	due	due	ADJ
faba-69	172	18	to	to	ADP
faba-69	172	19	the	the	DET
faba-69	172	20	relatively	relatively	ADV
faba-69	172	21	low	low	ADJ
faba-69	172	22	overall	overall	ADJ
faba-69	172	23	tax	tax	NOUN
faba-69	172	24	burden	burden	NOUN
faba-69	172	25	and	and	CCONJ
faba-69	172	26	its	its	PRON
faba-69	172	27	downward	downward	ADJ
faba-69	172	28	trend	trend	NOUN
faba-69	172	29	.	.	PUNCT
faba-69	173	1	however	however	ADV
faba-69	173	2	,	,	PUNCT
faba-69	173	3	the	the	DET
faba-69	173	4	share	share	NOUN
faba-69	173	5	of	of	ADP
faba-69	173	6	direct	direct	ADJ
faba-69	173	7	(	(	PUNCT
faba-69	173	8	income	income	NOUN
faba-69	173	9	)	)	PUNCT
faba-69	173	10	taxes	taxis	NOUN
faba-69	173	11	in	in	ADP
faba-69	173	12	romania	romania	PROPN
faba-69	173	13	is	be	AUX
faba-69	173	14	growing	grow	VERB
faba-69	173	15	significantly	significantly	ADV
faba-69	173	16	,	,	PUNCT
faba-69	173	17	which	which	PRON
faba-69	173	18	could	could	AUX
faba-69	173	19	create	create	VERB
faba-69	173	20	serious	serious	ADJ
faba-69	173	21	problems	problem	NOUN
faba-69	173	22	in	in	ADP
faba-69	173	23	economic	economic	ADJ
faba-69	173	24	development	development	NOUN
faba-69	173	25	in	in	ADP
faba-69	173	26	the	the	DET
faba-69	173	27	future	future	NOUN
faba-69	173	28	.	.	PUNCT
faba-69	174	1	bosnia	bosnia	PROPN
faba-69	174	2	and	and	CCONJ
faba-69	174	3	herzegovina	herzegovina	PROPN
faba-69	174	4	,	,	PUNCT
faba-69	174	5	serbia	serbia	PROPN
faba-69	174	6	,	,	PUNCT
faba-69	174	7	turkey	turkey	PROPN
faba-69	174	8	and	and	CCONJ
faba-69	174	9	albania	albania	PROPN
faba-69	174	10	are	be	AUX
faba-69	174	11	experiencing	experience	VERB
faba-69	174	12	similar	similar	ADJ
faba-69	174	13	economic	economic	ADJ
faba-69	174	14	growth	growth	NOUN
faba-69	174	15	rates	rate	NOUN
faba-69	174	16	.	.	PUNCT
faba-69	175	1	all	all	DET
faba-69	175	2	these	these	DET
faba-69	175	3	countries	country	NOUN
faba-69	175	4	report	report	VERB
faba-69	175	5	an	an	DET
faba-69	175	6	increase	increase	NOUN
faba-69	175	7	in	in	ADP
faba-69	175	8	the	the	DET
faba-69	175	9	share	share	NOUN
faba-69	175	10	of	of	ADP
faba-69	175	11	direct	direct	ADJ
faba-69	175	12	taxes	taxis	NOUN
faba-69	175	13	and	and	CCONJ
faba-69	175	14	,	,	PUNCT
faba-69	175	15	in	in	ADP
faba-69	175	16	some	some	PRON
faba-69	175	17	of	of	ADP
faba-69	175	18	them	they	PRON
faba-69	175	19	the	the	DET
faba-69	175	20	tax	tax	NOUN
faba-69	175	21	burden	burden	NOUN
faba-69	175	22	also	also	ADV
faba-69	175	23	increases	increase	VERB
faba-69	175	24	.	.	PUNCT
faba-69	176	1	however	however	ADV
faba-69	176	2	,	,	PUNCT
faba-69	176	3	with	with	ADP
faba-69	176	4	the	the	DET
faba-69	176	5	exception	exception	NOUN
faba-69	176	6	of	of	ADP
faba-69	176	7	turkey	turkey	NOUN
faba-69	176	8	,	,	PUNCT
faba-69	176	9	in	in	ADP
faba-69	176	10	the	the	DET
faba-69	176	11	other	other	ADJ
faba-69	176	12	countries	country	NOUN
faba-69	176	13	the	the	DET
faba-69	176	14	share	share	NOUN
faba-69	176	15	of	of	ADP
faba-69	176	16	indirect	indirect	ADJ
faba-69	176	17	taxes	taxis	NOUN
faba-69	176	18	is	be	AUX
faba-69	176	19	higher	high	ADJ
faba-69	176	20	or	or	CCONJ
faba-69	176	21	close	close	ADJ
faba-69	176	22	to	to	ADP
faba-69	176	23	that	that	PRON
faba-69	176	24	of	of	ADP
faba-69	176	25	direct	direct	ADJ
faba-69	176	26	taxes	taxis	NOUN
faba-69	176	27	.	.	PUNCT
faba-69	177	1	in	in	ADP
faba-69	177	2	turkey	turkey	NOUN
faba-69	177	3	,	,	PUNCT
faba-69	177	4	there	there	PRON
faba-69	177	5	is	be	VERB
faba-69	177	6	a	a	DET
faba-69	177	7	significant	significant	ADJ
faba-69	177	8	difference	difference	NOUN
faba-69	177	9	and	and	CCONJ
faba-69	177	10	predominance	predominance	NOUN
faba-69	177	11	of	of	ADP
faba-69	177	12	direct	direct	ADJ
faba-69	177	13	taxes	taxis	NOUN
faba-69	177	14	.	.	PUNCT
faba-69	178	1	although	although	SCONJ
faba-69	178	2	the	the	DET
faba-69	178	3	overall	overall	ADJ
faba-69	178	4	tax	tax	NOUN
faba-69	178	5	burden	burden	NOUN
faba-69	178	6	in	in	ADP
faba-69	178	7	turkish	turkish	ADJ
faba-69	178	8	economy	economy	NOUN
faba-69	178	9	increases	increase	NOUN
faba-69	178	10	,	,	PUNCT
faba-69	178	11	the	the	DET
faba-69	178	12	tax	tax	NOUN
faba-69	178	13	revenue	revenue	NOUN
faba-69	178	14	to	to	ADP
faba-69	178	15	gdp	gdp	NOUN
faba-69	178	16	ratio	ratio	NOUN
faba-69	178	17	remains	remain	VERB
faba-69	178	18	low	low	ADJ
faba-69	178	19	.	.	PUNCT
faba-69	179	1	the	the	DET
faba-69	179	2	data	datum	NOUN
faba-69	179	3	in	in	ADP
faba-69	179	4	table	table	NOUN
faba-69	179	5	2	2	NUM
faba-69	179	6	also	also	ADV
faba-69	179	7	show	show	VERB
faba-69	179	8	some	some	DET
faba-69	179	9	negative	negative	ADJ
faba-69	179	10	response	response	NOUN
faba-69	179	11	to	to	ADP
faba-69	179	12	growth	growth	NOUN
faba-69	179	13	from	from	ADP
faba-69	179	14	changes	change	NOUN
faba-69	179	15	in	in	ADP
faba-69	179	16	public	public	ADJ
faba-69	179	17	expenditure	expenditure	NOUN
faba-69	179	18	,	,	PUNCT
faba-69	179	19	as	as	ADV
faba-69	179	20	far	far	ADV
faba-69	179	21	as	as	SCONJ
faba-69	179	22	model	model	NOUN
faba-69	179	23	1	1	NUM
faba-69	179	24	can	can	AUX
faba-69	179	25	be	be	AUX
faba-69	179	26	interpreted	interpret	VERB
faba-69	179	27	with	with	ADP
faba-69	179	28	an	an	DET
faba-69	179	29	allowable	allowable	ADJ
faba-69	179	30	significance	significance	NOUN
faba-69	179	31	level	level	NOUN
faba-69	179	32	of	of	ADP
faba-69	179	33	up	up	ADP
faba-69	179	34	to	to	PART
faba-69	179	35	10	10	NUM
faba-69	179	36	%	%	NOUN
faba-69	179	37	.	.	PUNCT
faba-69	180	1	this	this	PRON
faba-69	180	2	confirms	confirm	VERB
faba-69	180	3	the	the	DET
faba-69	180	4	thesis	thesis	NOUN
faba-69	180	5	of	of	ADP
faba-69	180	6	evans	evans	PROPN
faba-69	180	7	et	et	PROPN
faba-69	180	8	al	al	PROPN
faba-69	180	9	.	.	PROPN
faba-69	181	1	(	(	PUNCT
faba-69	181	2	2018	2018	NUM
faba-69	181	3	)	)	PUNCT
faba-69	181	4	that	that	SCONJ
faba-69	181	5	not	not	PART
faba-69	181	6	always	always	ADV
faba-69	181	7	the	the	DET
faba-69	181	8	higher	high	ADJ
faba-69	181	9	tax	tax	NOUN
faba-69	181	10	burden	burden	NOUN
faba-69	181	11	on	on	ADP
faba-69	181	12	economic	economic	ADJ
faba-69	181	13	agents	agent	NOUN
faba-69	181	14	,	,	PUNCT
faba-69	181	15	which	which	PRON
faba-69	181	16	provides	provide	VERB
faba-69	181	17	a	a	DET
faba-69	181	18	greater	great	ADJ
faba-69	181	19	budgetary	budgetary	ADJ
faba-69	181	20	resource	resource	NOUN
faba-69	181	21	,	,	PUNCT
faba-69	181	22	can	can	AUX
faba-69	181	23	serve	serve	VERB
faba-69	181	24	as	as	ADP
faba-69	181	25	a	a	DET
faba-69	181	26	sufficient	sufficient	ADJ
faba-69	181	27	argument	argument	NOUN
faba-69	181	28	in	in	ADP
faba-69	181	29	search	search	NOUN
faba-69	181	30	of	of	ADP
faba-69	181	31	higher	high	ADJ
faba-69	181	32	economic	economic	ADJ
faba-69	181	33	growth	growth	NOUN
faba-69	181	34	.	.	PUNCT
faba-69	182	1	nenkova	nenkova	PROPN
faba-69	182	2	and	and	CCONJ
faba-69	182	3	mihaylova	mihaylova	PROPN
faba-69	182	4	-	-	PUNCT
faba-69	182	5	borisova	borisova	NOUN
faba-69	182	6	(	(	PUNCT
faba-69	182	7	2020	2020	NUM
faba-69	182	8	)	)	PUNCT
faba-69	182	9	conclude	conclude	VERB
faba-69	182	10	that	that	SCONJ
faba-69	182	11	after	after	ADP
faba-69	182	12	the	the	DET
faba-69	182	13	global	global	ADJ
faba-69	182	14	economic	economic	ADJ
faba-69	182	15	crisis	crisis	NOUN
faba-69	182	16	,	,	PUNCT
faba-69	182	17	the	the	DET
faba-69	182	18	efficiency	efficiency	NOUN
faba-69	182	19	of	of	ADP
faba-69	182	20	public	public	ADJ
faba-69	182	21	expenditure	expenditure	NOUN
faba-69	182	22	in	in	ADP
faba-69	182	23	the	the	DET
faba-69	182	24	balkans	balkans	PROPN
faba-69	182	25	tends	tend	VERB
faba-69	182	26	to	to	PART
faba-69	182	27	decrease	decrease	VERB
faba-69	182	28	,	,	PUNCT
faba-69	182	29	which	which	PRON
faba-69	182	30	also	also	ADV
faba-69	182	31	supports	support	VERB
faba-69	182	32	the	the	DET
faba-69	182	33	thesis	thesis	NOUN
faba-69	182	34	of	of	ADP
faba-69	182	35	irrational	irrational	ADJ
faba-69	182	36	spending	spending	NOUN
faba-69	182	37	of	of	ADP
faba-69	182	38	part	part	NOUN
faba-69	182	39	of	of	ADP
faba-69	182	40	the	the	DET
faba-69	182	41	tax	tax	NOUN
faba-69	182	42	revenues	revenue	NOUN
faba-69	182	43	over	over	ADP
faba-69	182	44	time	time	NOUN
faba-69	182	45	.	.	PUNCT
faba-69	183	1	the	the	DET
faba-69	183	2	developed	develop	VERB
faba-69	183	3	and	and	CCONJ
faba-69	183	4	estimated	estimate	VERB
faba-69	183	5	regression	regression	NOUN
faba-69	183	6	models	model	NOUN
faba-69	183	7	are	be	AUX
faba-69	183	8	subjected	subject	VERB
faba-69	183	9	to	to	ADP
faba-69	183	10	an	an	DET
faba-69	183	11	additional	additional	ADJ
faba-69	183	12	diagnostics	diagnostic	NOUN
faba-69	183	13	,	,	PUNCT
faba-69	183	14	which	which	PRON
faba-69	183	15	confirmed	confirm	VERB
faba-69	183	16	results	result	NOUN
faba-69	183	17	obtained	obtain	VERB
faba-69	183	18	(	(	PUNCT
faba-69	183	19	table	table	NOUN
faba-69	183	20	3	3	NUM
faba-69	183	21	)	)	PUNCT
faba-69	183	22	.	.	PUNCT
faba-69	184	1	hypotheses	hypothesis	NOUN
faba-69	184	2	are	be	AUX
faba-69	184	3	defined	define	VERB
faba-69	184	4	and	and	CCONJ
faba-69	184	5	tests	test	NOUN
faba-69	184	6	were	be	AUX
faba-69	184	7	conducted	conduct	VERB
faba-69	184	8	for	for	ADP
faba-69	184	9	normal	normal	ADJ
faba-69	184	10	distribution	distribution	NOUN
faba-69	184	11	and	and	CCONJ
faba-69	184	12	homoskedasticity	homoskedasticity	NOUN
faba-69	184	13	of	of	ADP
faba-69	184	14	the	the	DET
faba-69	184	15	residuals	residual	NOUN
faba-69	184	16	,	,	PUNCT
faba-69	184	17	absence	absence	NOUN
faba-69	184	18	of	of	ADP
faba-69	184	19	multicollinearity	multicollinearity	NOUN
faba-69	184	20	and	and	CCONJ
faba-69	184	21	autocorrelation	autocorrelation	NOUN
faba-69	184	22	.	.	PUNCT
faba-69	185	1	table	table	NOUN
faba-69	185	2	3	3	NUM
faba-69	185	3	.	.	X
faba-69	185	4	regression	regression	NOUN
faba-69	185	5	diagnostics	diagnostic	NOUN
faba-69	185	6	and	and	CCONJ
faba-69	185	7	specification	specification	NOUN
faba-69	185	8	tests	test	NOUN
faba-69	185	9	model	model	VERB
faba-69	185	10	1	1	NUM
faba-69	185	11	model	model	NOUN
faba-69	185	12	2	2	NUM
faba-69	185	13	breusch	breusch	ADV
faba-69	185	14	-	-	PUNCT
faba-69	185	15	pagan	pagan	ADJ
faba-69	185	16	test	test	NOUN
faba-69	185	17	for	for	ADP
faba-69	185	18	heteroskedasticity	heteroskedasticity	NOUN
faba-69	185	19	н0	н0	NOUN
faba-69	185	20	:	:	PUNCT
faba-69	185	21	heteroskedasticity	heteroskedasticity	NOUN
faba-69	185	22	not	not	PART
faba-69	185	23	present	present	ADJ
faba-69	185	24	h1	h1	NOUN
faba-69	185	25	:	:	PUNCT
faba-69	185	26	heteroskedasticity	heteroskedasticity	NOUN
faba-69	185	27	is	be	AUX
faba-69	185	28	present	present	ADJ
faba-69	185	29	н0	н0	NOUN
faba-69	185	30	:	:	PUNCT
faba-69	185	31	heteroskedasticity	heteroskedasticity	NOUN
faba-69	185	32	not	not	PART
faba-69	185	33	present	present	ADJ
faba-69	185	34	h1	h1	NOUN
faba-69	185	35	:	:	PUNCT
faba-69	185	36	heteroskedasticity	heteroskedasticity	NOUN
faba-69	185	37	is	be	AUX
faba-69	185	38	present	present	ADJ
faba-69	185	39	test	test	NOUN
faba-69	185	40	statistics	statistic	NOUN
faba-69	185	41	:	:	PUNCT
faba-69	185	42	lm	lm	PROPN
faba-69	185	43	=	=	SYM
faba-69	185	44	4.04986	4.04986	NUM
faba-69	185	45	test	test	NOUN
faba-69	185	46	statistics	statistic	NOUN
faba-69	185	47	:	:	PUNCT
faba-69	186	1	lm	lm	X
faba-69	186	2	=	=	VERB
faba-69	186	3	2.71093	2.71093	NUM
faba-69	186	4	p	p	NOUN
faba-69	186	5	-	-	PUNCT
faba-69	186	6	value	value	NOUN
faba-69	186	7	=	=	NOUN
faba-69	186	8	0.132003	0.132003	NUM
faba-69	186	9	p	p	ADJ
faba-69	186	10	-	-	PUNCT
faba-69	186	11	value	value	NOUN
faba-69	186	12	=	=	NOUN
faba-69	186	13	0.438372	0.438372	NUM
faba-69	186	14	test	test	NOUN
faba-69	186	15	for	for	ADP
faba-69	186	16	normality	normality	NOUN
faba-69	186	17	of	of	ADP
faba-69	186	18	residual	residual	ADJ
faba-69	186	19	(	(	PUNCT
faba-69	186	20	chi	chi	ADJ
faba-69	186	21	-	-	PUNCT
faba-69	186	22	square	square	ADJ
faba-69	186	23	)	)	PUNCT
faba-69	186	24	н0	н0	NOUN
faba-69	186	25	:	:	PUNCT
faba-69	186	26	error	error	NOUN
faba-69	186	27	is	be	AUX
faba-69	186	28	normally	normally	ADV
faba-69	186	29	distributed	distribute	VERB
faba-69	186	30	н1	н1	NOUN
faba-69	186	31	:	:	PUNCT
faba-69	186	32	error	error	NOUN
faba-69	186	33	is	be	AUX
faba-69	186	34	normally	normally	ADV
faba-69	186	35	distributed	distribute	VERB
faba-69	186	36	н0	н0	NOUN
faba-69	186	37	:	:	PUNCT
faba-69	186	38	error	error	NOUN
faba-69	186	39	is	be	AUX
faba-69	186	40	normally	normally	ADV
faba-69	186	41	distributed	distribute	VERB
faba-69	186	42	н1	н1	NOUN
faba-69	186	43	:	:	PUNCT
faba-69	186	44	error	error	NOUN
faba-69	186	45	is	be	AUX
faba-69	186	46	normally	normally	ADV
faba-69	186	47	distributed	distribute	VERB
faba-69	186	48	test	test	NOUN
faba-69	186	49	statistics	statistic	NOUN
faba-69	186	50	:	:	PUNCT
faba-69	186	51	chi	chi	ADJ
faba-69	186	52	–	–	PUNCT
faba-69	186	53	square(2	square(2	NOUN
faba-69	186	54	)	)	PUNCT
faba-69	187	1	=	=	PUNCT
faba-69	187	2	0.546067	0.546067	NUM
faba-69	187	3	test	test	NOUN
faba-69	187	4	statistics	statistic	NOUN
faba-69	187	5	:	:	PUNCT
faba-69	187	6	chi	chi	ADJ
faba-69	187	7	–	–	PUNCT
faba-69	187	8	square(2	square(2	NOUN
faba-69	187	9	)	)	PUNCT
faba-69	187	10	=	=	PUNCT
faba-69	188	1	0.440011	0.440011	NUM
faba-69	188	2	p	p	ADJ
faba-69	188	3	-	-	PUNCT
faba-69	188	4	value	value	NOUN
faba-69	188	5	=	=	NOUN
faba-69	188	6	0.761067	0.761067	NUM
faba-69	188	7	p	p	NOUN
faba-69	188	8	-	-	PUNCT
faba-69	188	9	value	value	NOUN
faba-69	188	10	=	=	NOUN
faba-69	188	11	0.802514	0.802514	NUM
faba-69	188	12	breush	breush	ADJ
faba-69	188	13	-	-	PUNCT
faba-69	188	14	godfrey	godfrey	NOUN
faba-69	188	15	test	test	NOUN
faba-69	188	16	for	for	ADP
faba-69	188	17	autocorrelation	autocorrelation	NOUN
faba-69	188	18	lagrange	lagrange	NOUN
faba-69	188	19	multiplier	multiplier	ADV
faba-69	188	20	(	(	PUNCT
faba-69	188	21	lm	lm	INTJ
faba-69	188	22	)	)	PUNCT
faba-69	188	23	н0	н0	NOUN
faba-69	188	24	:	:	PUNCT
faba-69	188	25	no	no	DET
faba-69	188	26	autocorrelation	autocorrelation	NOUN
faba-69	188	27	h1	h1	NOUN
faba-69	188	28	:	:	PUNCT
faba-69	188	29	there	there	PRON
faba-69	188	30	is	be	VERB
faba-69	188	31	autocorrelation	autocorrelation	NOUN
faba-69	188	32	н0	н0	NOUN
faba-69	188	33	:	:	PUNCT
faba-69	188	34	no	no	DET
faba-69	188	35	autocorrelation	autocorrelation	NOUN
faba-69	188	36	h1	h1	NOUN
faba-69	188	37	:	:	PUNCT
faba-69	188	38	there	there	PRON
faba-69	188	39	is	be	VERB
faba-69	188	40	autocorrelation	autocorrelation	NOUN
faba-69	188	41	test	test	NOUN
faba-69	188	42	statistics	statistic	NOUN
faba-69	188	43	:	:	PUNCT
faba-69	188	44	lmf	lmf	PROPN
faba-69	188	45	=	=	SYM
faba-69	188	46	0.450705	0.450705	NUM
faba-69	188	47	test	test	NOUN
faba-69	188	48	statistics	statistic	NOUN
faba-69	188	49	:	:	PUNCT
faba-69	188	50	lmf	lmf	PROPN
faba-69	188	51	=	=	PROPN
faba-69	188	52	5.03417	5.03417	NUM
faba-69	188	53	p	p	ADJ
faba-69	188	54	-	-	PUNCT
faba-69	188	55	value	value	NOUN
faba-69	188	56	=	=	NOUN
faba-69	188	57	0.517207	0.517207	NUM
faba-69	188	58	p	p	NOUN
faba-69	188	59	-	-	PUNCT
faba-69	188	60	value	value	NOUN
faba-69	188	61	=	=	NOUN
faba-69	188	62	0.0515313	0.0515313	NUM
faba-69	188	63	variance	variance	NOUN
faba-69	188	64	inflation	inflation	NOUN
faba-69	188	65	factor	factor	NOUN
faba-69	188	66	(	(	PUNCT
faba-69	188	67	vif	vif	NOUN
faba-69	188	68	)	)	PUNCT
faba-69	188	69	minimum	minimum	ADJ
faba-69	188	70	possible	possible	ADJ
faba-69	188	71	value	value	NOUN
faba-69	188	72	=	=	SYM
faba-69	188	73	1.0	1.0	NUM
faba-69	188	74	minimum	minimum	ADJ
faba-69	188	75	possible	possible	ADJ
faba-69	188	76	value	value	NOUN
faba-69	188	77	=	=	SYM
faba-69	188	78	1.0	1.0	NUM
faba-69	188	79	values	value	NOUN
faba-69	188	80	>	>	X
faba-69	188	81	10.0	10.0	NUM
faba-69	188	82	may	may	AUX
faba-69	188	83	indicate	indicate	VERB
faba-69	188	84	a	a	DET
faba-69	188	85	collinearity	collinearity	NOUN
faba-69	188	86	problem	problem	NOUN
faba-69	188	87	values	value	NOUN
faba-69	188	88	>	>	X
faba-69	188	89	10.0	10.0	NUM
faba-69	188	90	may	may	AUX
faba-69	188	91	indicate	indicate	VERB
faba-69	188	92	a	a	DET
faba-69	188	93	collinearity	collinearity	NOUN
faba-69	188	94	problem	problem	NOUN
faba-69	188	95	brpubexp	brpubexp	NOUN
faba-69	188	96	1.000	1.000	NUM
faba-69	188	97	brtaxburden	brtaxburden	NOUN
faba-69	188	98	1.000	1.000	NUM
faba-69	188	99	brindtax	brindtax	NOUN
faba-69	188	100	1.162	1.162	NUM
faba-69	188	101	brdirtax	brdirtax	NOUN
faba-69	188	102	1.095	1.095	NUM
faba-69	188	103	brpubexp	brpubexp	NOUN
faba-69	188	104	1.076	1.076	NUM
faba-69	188	105	source	source	NOUN
faba-69	188	106	:	:	PUNCT
faba-69	188	107	authors	author	NOUN
faba-69	188	108	'	'	PART
faba-69	188	109	own	own	ADJ
faba-69	188	110	calculations	calculation	NOUN
faba-69	188	111	the	the	DET
faba-69	188	112	data	datum	NOUN
faba-69	188	113	in	in	ADP
faba-69	188	114	table	table	NOUN
faba-69	188	115	3	3	NUM
faba-69	188	116	confirm	confirm	VERB
faba-69	188	117	the	the	DET
faba-69	188	118	adequacy	adequacy	NOUN
faba-69	188	119	of	of	ADP
faba-69	188	120	both	both	DET
faba-69	188	121	models	model	NOUN
faba-69	188	122	.	.	PUNCT
faba-69	189	1	conclusion	conclusion	NOUN
faba-69	189	2	despite	despite	SCONJ
faba-69	189	3	the	the	DET
faba-69	189	4	relatively	relatively	ADV
faba-69	189	5	sustainable	sustainable	ADJ
faba-69	189	6	economic	economic	ADJ
faba-69	189	7	development	development	NOUN
faba-69	189	8	in	in	ADP
faba-69	189	9	the	the	DET
faba-69	189	10	period	period	NOUN
faba-69	189	11	2005	2005	NUM
faba-69	189	12	-	-	SYM
faba-69	189	13	2018	2018	NUM
faba-69	189	14	the	the	DET
faba-69	189	15	balkan	balkan	ADJ
faba-69	189	16	countries	country	NOUN
faba-69	189	17	mark	mark	VERB
faba-69	189	18	gradual	gradual	ADJ
faba-69	189	19	increase	increase	NOUN
faba-69	189	20	in	in	ADP
faba-69	189	21	the	the	DET
faba-69	189	22	tax	tax	NOUN
faba-69	189	23	burden	burden	NOUN
faba-69	189	24	,	,	PUNCT
faba-69	189	25	and	and	CCONJ
faba-69	189	26	it	it	PRON
faba-69	189	27	becomes	become	VERB
faba-69	189	28	clear	clear	ADJ
faba-69	189	29	from	from	ADP
faba-69	189	30	the	the	DET
faba-69	189	31	applied	apply	VERB
faba-69	189	32	tests	test	NOUN
faba-69	189	33	that	that	SCONJ
faba-69	189	34	there	there	PRON
faba-69	189	35	is	be	VERB
faba-69	189	36	a	a	DET
faba-69	189	37	restraining	restraining	NOUN
faba-69	189	38	effect	effect	NOUN
faba-69	189	39	on	on	ADP
faba-69	189	40	the	the	DET
faba-69	189	41	opportunities	opportunity	NOUN
faba-69	189	42	for	for	ADP
faba-69	189	43	achieving	achieve	VERB
faba-69	189	44	economic	economic	ADJ
faba-69	189	45	growth	growth	NOUN
faba-69	189	46	.	.	PUNCT
faba-69	190	1	at	at	ADP
faba-69	190	2	the	the	DET
faba-69	190	3	same	same	ADJ
faba-69	190	4	time	time	NOUN
faba-69	190	5	,	,	PUNCT
faba-69	190	6	there	there	PRON
faba-69	190	7	is	be	VERB
faba-69	190	8	a	a	DET
faba-69	190	9	change	change	NOUN
faba-69	190	10	in	in	ADP
faba-69	190	11	the	the	DET
faba-69	190	12	structure	structure	NOUN
faba-69	190	13	of	of	ADP
faba-69	190	14	applicable	applicable	ADJ
faba-69	190	15	taxes	taxis	NOUN
faba-69	190	16	.	.	PUNCT
faba-69	191	1	most	most	ADJ
faba-69	191	2	of	of	ADP
faba-69	191	3	the	the	DET
faba-69	191	4	countries	country	NOUN
faba-69	191	5	in	in	ADP
faba-69	191	6	which	which	PRON
faba-69	191	7	direct	direct	ADJ
faba-69	191	8	taxes	taxis	NOUN
faba-69	191	9	(	(	PUNCT
faba-69	191	10	personal	personal	ADJ
faba-69	191	11	income	income	NOUN
faba-69	191	12	angelov	angelov	NOUN
faba-69	191	13	angel	angel	NOUN
faba-69	191	14	et	et	PROPN
faba-69	191	15	al	al	PROPN
faba-69	191	16	.	.	PUNCT
faba-69	191	17	/	/	SYM
faba-69	191	18	finance	finance	NOUN
faba-69	191	19	,	,	PUNCT
faba-69	191	20	accounting	accounting	NOUN
faba-69	191	21	and	and	CCONJ
faba-69	191	22	business	business	NOUN
faba-69	191	23	analysis	analysis	NOUN
faba-69	191	24	3	3	NUM
faba-69	191	25	(	(	PUNCT
faba-69	191	26	1	1	NUM
faba-69	191	27	)	)	PUNCT
faba-69	191	28	2021	2021	NUM
faba-69	191	29	39	39	NUM
faba-69	191	30	tax	tax	NOUN
faba-69	191	31	,	,	PUNCT
faba-69	191	32	corporate	corporate	ADJ
faba-69	191	33	income	income	NOUN
faba-69	191	34	tax	tax	NOUN
faba-69	191	35	and	and	CCONJ
faba-69	191	36	social	social	ADJ
faba-69	191	37	security	security	NOUN
faba-69	191	38	contributions	contribution	NOUN
faba-69	191	39	)	)	PUNCT
faba-69	191	40	have	have	VERB
faba-69	191	41	a	a	DET
faba-69	191	42	larger	large	ADJ
faba-69	191	43	share	share	NOUN
faba-69	191	44	in	in	ADP
faba-69	191	45	the	the	DET
faba-69	191	46	tax	tax	NOUN
faba-69	191	47	structure	structure	NOUN
faba-69	191	48	,	,	PUNCT
faba-69	191	49	continue	continue	VERB
faba-69	191	50	to	to	PART
faba-69	191	51	maintain	maintain	VERB
faba-69	191	52	this	this	DET
faba-69	191	53	trend	trend	NOUN
faba-69	191	54	even	even	ADV
faba-69	191	55	when	when	SCONJ
faba-69	191	56	a	a	DET
faba-69	191	57	larger	large	ADJ
faba-69	191	58	increase	increase	NOUN
faba-69	191	59	in	in	ADP
faba-69	191	60	their	their	PRON
faba-69	191	61	share	share	NOUN
faba-69	191	62	is	be	AUX
faba-69	191	63	observed	observe	VERB
faba-69	191	64	.	.	PUNCT
faba-69	192	1	in	in	ADP
faba-69	192	2	the	the	DET
faba-69	192	3	other	other	ADJ
faba-69	192	4	countries	country	NOUN
faba-69	192	5	from	from	ADP
faba-69	192	6	balkan	balkan	ADJ
faba-69	192	7	region	region	NOUN
faba-69	192	8	,	,	PUNCT
faba-69	192	9	where	where	SCONJ
faba-69	192	10	the	the	DET
faba-69	192	11	main	main	ADJ
faba-69	192	12	indirect	indirect	ADJ
faba-69	192	13	taxes	taxis	NOUN
faba-69	192	14	(	(	PUNCT
faba-69	192	15	vat	vat	NOUN
faba-69	192	16	,	,	PUNCT
faba-69	192	17	custom	custom	NOUN
faba-69	192	18	duties	duty	NOUN
faba-69	192	19	,	,	PUNCT
faba-69	192	20	excises	excise	NOUN
faba-69	192	21	)	)	PUNCT
faba-69	192	22	have	have	VERB
faba-69	192	23	a	a	DET
faba-69	192	24	higher	high	ADJ
faba-69	192	25	relative	relative	ADJ
faba-69	192	26	share	share	NOUN
faba-69	192	27	in	in	ADP
faba-69	192	28	the	the	DET
faba-69	192	29	tax	tax	NOUN
faba-69	192	30	structure	structure	NOUN
faba-69	192	31	,	,	PUNCT
faba-69	192	32	they	they	PRON
faba-69	192	33	begin	begin	VERB
faba-69	192	34	to	to	PART
faba-69	192	35	restructure	restructure	VERB
faba-69	192	36	their	their	PRON
faba-69	192	37	tax	tax	NOUN
faba-69	192	38	systems	system	NOUN
faba-69	192	39	over	over	ADP
faba-69	192	40	time	time	NOUN
faba-69	192	41	,	,	PUNCT
faba-69	192	42	reducing	reduce	VERB
faba-69	192	43	the	the	DET
faba-69	192	44	share	share	NOUN
faba-69	192	45	of	of	ADP
faba-69	192	46	indirect	indirect	ADJ
faba-69	192	47	taxes	taxis	NOUN
faba-69	192	48	and	and	CCONJ
faba-69	192	49	increasing	increase	VERB
faba-69	192	50	the	the	DET
faba-69	192	51	share	share	NOUN
faba-69	192	52	of	of	ADP
faba-69	192	53	direct	direct	ADJ
faba-69	192	54	taxes	taxis	NOUN
faba-69	192	55	.	.	PUNCT
faba-69	193	1	the	the	DET
faba-69	193	2	available	available	ADJ
faba-69	193	3	data	datum	NOUN
faba-69	193	4	allow	allow	VERB
faba-69	193	5	us	we	PRON
faba-69	193	6	to	to	PART
faba-69	193	7	identify	identify	VERB
faba-69	193	8	cases	case	NOUN
faba-69	193	9	of	of	ADP
faba-69	193	10	significant	significant	ADJ
faba-69	193	11	changes	change	NOUN
faba-69	193	12	in	in	ADP
faba-69	193	13	the	the	DET
faba-69	193	14	applicable	applicable	ADJ
faba-69	193	15	tax	tax	NOUN
faba-69	193	16	structures	structure	NOUN
faba-69	193	17	in	in	ADP
faba-69	193	18	the	the	DET
faba-69	193	19	balkans	balkan	NOUN
faba-69	193	20	.	.	PUNCT
faba-69	194	1	although	although	SCONJ
faba-69	194	2	some	some	DET
faba-69	194	3	countries	country	NOUN
faba-69	194	4	in	in	ADP
faba-69	194	5	the	the	DET
faba-69	194	6	region	region	NOUN
faba-69	194	7	have	have	VERB
faba-69	194	8	low	low	ADJ
faba-69	194	9	personal	personal	ADJ
faba-69	194	10	income	income	NOUN
faba-69	194	11	tax	tax	NOUN
faba-69	194	12	rates	rate	NOUN
faba-69	194	13	,	,	PUNCT
faba-69	194	14	social	social	ADJ
faba-69	194	15	security	security	NOUN
faba-69	194	16	contributions	contribution	NOUN
faba-69	194	17	are	be	AUX
faba-69	194	18	the	the	DET
faba-69	194	19	reason	reason	NOUN
faba-69	194	20	for	for	ADP
faba-69	194	21	the	the	DET
faba-69	194	22	significant	significant	ADJ
faba-69	194	23	burden	burden	NOUN
faba-69	194	24	on	on	ADP
faba-69	194	25	labor	labor	NOUN
faba-69	194	26	as	as	ADP
faba-69	194	27	a	a	DET
faba-69	194	28	factor	factor	NOUN
faba-69	194	29	of	of	ADP
faba-69	194	30	production	production	NOUN
faba-69	194	31	.	.	PUNCT
faba-69	195	1	such	such	DET
faba-69	195	2	a	a	DET
faba-69	195	3	decision	decision	NOUN
faba-69	195	4	of	of	ADP
faba-69	195	5	the	the	DET
faba-69	195	6	governments	government	NOUN
faba-69	195	7	do	do	AUX
faba-69	195	8	not	not	PART
faba-69	195	9	enable	enable	VERB
faba-69	195	10	to	to	PART
faba-69	195	11	achieve	achieve	VERB
faba-69	195	12	desired	desire	VERB
faba-69	195	13	economic	economic	ADJ
faba-69	195	14	growth	growth	NOUN
faba-69	195	15	,	,	PUNCT
faba-69	195	16	necessitating	necessitate	VERB
faba-69	195	17	future	future	ADJ
faba-69	195	18	changes	change	NOUN
faba-69	195	19	in	in	ADP
faba-69	195	20	the	the	DET
faba-69	195	21	structure	structure	NOUN
faba-69	195	22	of	of	ADP
faba-69	195	23	taxation	taxation	NOUN
faba-69	195	24	.	.	PUNCT
faba-69	196	1	references	reference	NOUN
faba-69	196	2	acosta	acosta	PROPN
faba-69	196	3	-	-	PUNCT
faba-69	196	4	ormaechea	ormaechea	PROPN
faba-69	196	5	,	,	PUNCT
faba-69	196	6	s.	s.	PROPN
faba-69	196	7	,	,	PUNCT
faba-69	196	8	and	and	CCONJ
faba-69	196	9	j.	j.	PROPN
faba-69	196	10	yoo	yoo	PROPN
faba-69	196	11	.	.	PROPN
faba-69	196	12	2012	2012	NUM
faba-69	196	13	.	.	PUNCT
faba-69	197	1	tax	tax	NOUN
faba-69	197	2	composition	composition	NOUN
faba-69	197	3	and	and	CCONJ
faba-69	197	4	growth	growth	NOUN
faba-69	197	5	:	:	PUNCT
faba-69	197	6	a	a	DET
faba-69	197	7	broad	broad	ADJ
faba-69	197	8	cross	cross	NOUN
faba-69	197	9	country	country	NOUN
faba-69	197	10	perspective	perspective	NOUN
faba-69	197	11	.	.	PUNCT
faba-69	198	1	working	work	VERB
faba-69	198	2	paper	paper	NOUN
faba-69	198	3	no	no	INTJ
faba-69	198	4	.	.	PUNCT
faba-69	199	1	12/257	12/257	NUM
faba-69	199	2	,	,	PUNCT
faba-69	199	3	international	international	ADJ
faba-69	199	4	monetary	monetary	ADJ
faba-69	199	5	fund	fund	PROPN
faba-69	199	6	,	,	PUNCT
faba-69	199	7	washington	washington	PROPN
faba-69	199	8	.	.	PUNCT
faba-69	200	1	al	al	PROPN
faba-69	200	2	quraan	quraan	PROPN
faba-69	200	3	,	,	PUNCT
faba-69	200	4	q.	q.	PROPN
faba-69	200	5	r.	r.	PROPN
faba-69	200	6	2020	2020	NUM
faba-69	200	7	.	.	PUNCT
faba-69	201	1	general	general	ADJ
faba-69	201	2	sales	sale	NOUN
faba-69	201	3	tax	tax	NOUN
faba-69	201	4	and	and	CCONJ
faba-69	201	5	economic	economic	ADJ
faba-69	201	6	growth	growth	NOUN
faba-69	201	7	in	in	ADP
faba-69	201	8	small	small	ADJ
faba-69	201	9	open	open	ADJ
faba-69	201	10	developing	develop	VERB
faba-69	201	11	countries	country	NOUN
faba-69	201	12	:	:	PUNCT
faba-69	201	13	evidence	evidence	NOUN
faba-69	201	14	from	from	ADP
faba-69	201	15	jordan	jordan	PROPN
faba-69	201	16	.	.	PUNCT
faba-69	202	1	montenegrin	montenegrin	PROPN
faba-69	202	2	journal	journal	PROPN
faba-69	202	3	of	of	ADP
faba-69	202	4	economics	economics	PROPN
faba-69	202	5	16	16	NUM
faba-69	202	6	(	(	PUNCT
faba-69	202	7	3	3	NUM
faba-69	202	8	):	):	PUNCT
faba-69	202	9	7	7	NUM
faba-69	202	10	-	-	SYM
faba-69	202	11	15	15	NUM
faba-69	202	12	.	.	PUNCT
faba-69	203	1	arnold	arnold	PROPN
faba-69	203	2	,	,	PUNCT
faba-69	203	3	j.	j.	PROPN
faba-69	203	4	2008	2008	NUM
faba-69	203	5	.	.	PUNCT
faba-69	204	1	do	do	AUX
faba-69	204	2	tax	tax	NOUN
faba-69	204	3	structures	structure	NOUN
faba-69	204	4	affect	affect	VERB
faba-69	204	5	aggregate	aggregate	ADJ
faba-69	204	6	economic	economic	ADJ
faba-69	204	7	growth	growth	NOUN
faba-69	204	8	?	?	PUNCT
faba-69	205	1	empirical	empirical	ADJ
faba-69	205	2	evidence	evidence	NOUN
faba-69	205	3	from	from	ADP
faba-69	205	4	a	a	DET
faba-69	205	5	panel	panel	NOUN
faba-69	205	6	of	of	ADP
faba-69	205	7	oecd	oecd	PROPN
faba-69	205	8	countries	country	NOUN
faba-69	205	9	.	.	PUNCT
faba-69	206	1	economics	economic	NOUN
faba-69	206	2	department	department	PROPN
faba-69	206	3	working	working	PROPN
faba-69	206	4	papers	paper	NOUN
faba-69	206	5	no	no	INTJ
faba-69	206	6	.	.	PROPN
faba-69	206	7	643	643	NUM
faba-69	206	8	,	,	PUNCT
faba-69	206	9	organisation	organisation	NOUN
faba-69	206	10	for	for	ADP
faba-69	206	11	economic	economic	ADJ
faba-69	206	12	cooperation	cooperation	NOUN
faba-69	206	13	and	and	CCONJ
faba-69	206	14	development	development	NOUN
faba-69	206	15	,	,	PUNCT
faba-69	206	16	paris	paris	PROPN
faba-69	206	17	.	.	PUNCT
faba-69	207	1	arnold	arnold	PROPN
faba-69	207	2	,	,	PUNCT
faba-69	207	3	j.	j.	PROPN
faba-69	207	4	,	,	PUNCT
faba-69	207	5	b.	b.	PROPN
faba-69	207	6	brys	brys	PROPN
faba-69	207	7	,	,	PUNCT
faba-69	207	8	c.	c.	PROPN
faba-69	207	9	heady	heady	PROPN
faba-69	207	10	,	,	PUNCT
faba-69	207	11	a.	a.	NOUN
faba-69	207	12	johansson	johansson	PROPN
faba-69	207	13	,	,	PUNCT
faba-69	207	14	c.	c.	PROPN
faba-69	207	15	schwellnus	schwellnus	PROPN
faba-69	207	16	,	,	PUNCT
faba-69	207	17	and	and	CCONJ
faba-69	207	18	l.	l.	PROPN
faba-69	207	19	vartia	vartia	PROPN
faba-69	207	20	.	.	PUNCT
faba-69	208	1	2011	2011	NUM
faba-69	208	2	.	.	PUNCT
faba-69	209	1	tax	tax	NOUN
faba-69	209	2	policy	policy	NOUN
faba-69	209	3	for	for	ADP
faba-69	209	4	economic	economic	ADJ
faba-69	209	5	recovery	recovery	NOUN
faba-69	209	6	and	and	CCONJ
faba-69	209	7	growth	growth	NOUN
faba-69	209	8	.	.	PUNCT
faba-69	210	1	the	the	DET
faba-69	210	2	economic	economic	ADJ
faba-69	210	3	journal	journal	NOUN
faba-69	210	4	121	121	NUM
faba-69	210	5	(	(	PUNCT
faba-69	210	6	500	500	NUM
faba-69	210	7	):	):	PUNCT
faba-69	210	8	f59	f59	ADV
faba-69	210	9	–	–	PUNCT
faba-69	210	10	f80	f80	PROPN
faba-69	210	11	.	.	PUNCT
faba-69	210	12	bassanini	bassanini	PROPN
faba-69	210	13	,	,	PUNCT
faba-69	210	14	a.	a.	PROPN
faba-69	210	15	,	,	PUNCT
faba-69	210	16	s.	s.	PROPN
faba-69	210	17	scarpetta	scarpetta	PROPN
faba-69	210	18	,	,	PUNCT
faba-69	210	19	and	and	CCONJ
faba-69	210	20	p.	p.	PROPN
faba-69	210	21	hemmings	hemmings	PROPN
faba-69	210	22	.	.	PUNCT
faba-69	211	1	2001	2001	NUM
faba-69	211	2	.	.	PUNCT
faba-69	212	1	economic	economic	ADJ
faba-69	212	2	growth	growth	NOUN
faba-69	212	3	:	:	PUNCT
faba-69	212	4	the	the	DET
faba-69	212	5	role	role	NOUN
faba-69	212	6	of	of	ADP
faba-69	212	7	policies	policy	NOUN
faba-69	212	8	and	and	CCONJ
faba-69	212	9	institutions	institution	NOUN
faba-69	212	10	.	.	PUNCT
faba-69	213	1	panel	panel	NOUN
faba-69	213	2	data	datum	NOUN
faba-69	213	3	evidence	evidence	NOUN
faba-69	213	4	from	from	ADP
faba-69	213	5	oecd	oecd	PROPN
faba-69	213	6	countries	country	NOUN
faba-69	213	7	.	.	PUNCT
faba-69	214	1	economics	economic	NOUN
faba-69	214	2	department	department	PROPN
faba-69	214	3	working	working	PROPN
faba-69	214	4	papers	paper	NOUN
faba-69	214	5	no	no	INTJ
faba-69	214	6	.	.	NOUN
faba-69	214	7	283	283	NUM
faba-69	214	8	,	,	PUNCT
faba-69	214	9	organisation	organisation	NOUN
faba-69	214	10	for	for	ADP
faba-69	214	11	economic	economic	ADJ
faba-69	214	12	co	co	NOUN
faba-69	214	13	-	-	NOUN
faba-69	214	14	operation	operation	NOUN
faba-69	214	15	and	and	CCONJ
faba-69	214	16	development	development	NOUN
faba-69	214	17	,	,	PUNCT
faba-69	214	18	paris	paris	PROPN
faba-69	214	19	.	.	PUNCT
faba-69	215	1	bujang	bujang	PROPN
faba-69	215	2	,	,	PUNCT
faba-69	215	3	i.	i.	PROPN
faba-69	215	4	,	,	PUNCT
faba-69	215	5	t.	t.	PROPN
faba-69	215	6	hakim	hakim	PROPN
faba-69	215	7	,	,	PUNCT
faba-69	215	8	and	and	CCONJ
faba-69	215	9	i.	i.	PROPN
faba-69	215	10	ahmad	ahmad	PROPN
faba-69	215	11	.	.	PUNCT
faba-69	216	1	2013	2013	NUM
faba-69	216	2	.	.	PUNCT
faba-69	217	1	tax	tax	NOUN
faba-69	217	2	structure	structure	NOUN
faba-69	217	3	and	and	CCONJ
faba-69	217	4	economic	economic	ADJ
faba-69	217	5	indicators	indicator	NOUN
faba-69	217	6	in	in	ADP
faba-69	217	7	developing	develop	VERB
faba-69	217	8	and	and	CCONJ
faba-69	217	9	high	high	ADJ
faba-69	217	10	-	-	PUNCT
faba-69	217	11	income	income	NOUN
faba-69	217	12	oecd	oecd	PROPN
faba-69	217	13	countries	country	NOUN
faba-69	217	14	panel	panel	NOUN
faba-69	217	15	cointegration	cointegration	NOUN
faba-69	217	16	analysis	analysis	NOUN
faba-69	217	17	.	.	PUNCT
faba-69	218	1	procedia	procedia	NOUN
faba-69	218	2	economics	economic	NOUN
faba-69	218	3	and	and	CCONJ
faba-69	218	4	finance	finance	NOUN
faba-69	218	5	7	7	NUM
faba-69	218	6	:	:	SYM
faba-69	218	7	64	64	NUM
faba-69	218	8	–	–	SYM
faba-69	218	9	173	173	NUM
faba-69	218	10	.	.	PUNCT
faba-69	219	1	benos	benos	PROPN
faba-69	219	2	,	,	PUNCT
faba-69	219	3	n.	n.	PROPN
faba-69	219	4	2009	2009	NUM
faba-69	219	5	.	.	PUNCT
faba-69	220	1	fiscal	fiscal	ADJ
faba-69	220	2	policy	policy	NOUN
faba-69	220	3	and	and	CCONJ
faba-69	220	4	economic	economic	ADJ
faba-69	220	5	growth	growth	NOUN
faba-69	220	6	:	:	PUNCT
faba-69	220	7	empirical	empirical	ADJ
faba-69	220	8	evidence	evidence	NOUN
faba-69	220	9	from	from	ADP
faba-69	220	10	eu	eu	PROPN
faba-69	220	11	countries	country	NOUN
faba-69	220	12	.	.	PUNCT
faba-69	221	1	munich	munich	PROPN
faba-69	221	2	personal	personal	PROPN
faba-69	221	3	repec	repec	PROPN
faba-69	221	4	archive	archive	NOUN
faba-69	221	5	paper	paper	NOUN
faba-69	221	6	no	no	NOUN
faba-69	221	7	.	.	PROPN
faba-69	221	8	19174	19174	NUM
faba-69	221	9	,	,	PUNCT
faba-69	221	10	university	university	NOUN
faba-69	221	11	library	library	NOUN
faba-69	221	12	of	of	ADP
faba-69	221	13	munich	munich	PROPN
faba-69	221	14	,	,	PUNCT
faba-69	221	15	munich	munich	PROPN
faba-69	221	16	.	.	PUNCT
faba-69	222	1	dackehag	dackehag	PROPN
faba-69	222	2	,	,	PUNCT
faba-69	222	3	m.	m.	NOUN
faba-69	222	4	,	,	PUNCT
faba-69	222	5	and	and	CCONJ
faba-69	222	6	å	å	PROPN
faba-69	222	7	.	.	PUNCT
faba-69	223	1	hansson	hansson	PROPN
faba-69	223	2	.	.	PUNCT
faba-69	224	1	2012	2012	NUM
faba-69	224	2	.	.	PUNCT
faba-69	225	1	taxation	taxation	NOUN
faba-69	225	2	of	of	ADP
faba-69	225	3	income	income	NOUN
faba-69	225	4	and	and	CCONJ
faba-69	225	5	economic	economic	ADJ
faba-69	225	6	growth	growth	NOUN
faba-69	225	7	:	:	PUNCT
faba-69	225	8	an	an	DET
faba-69	225	9	empirical	empirical	ADJ
faba-69	225	10	analysis	analysis	NOUN
faba-69	225	11	of	of	ADP
faba-69	225	12	25	25	NUM
faba-69	225	13	rich	rich	ADJ
faba-69	225	14	oecd	oecd	PROPN
faba-69	225	15	countries	country	NOUN
faba-69	225	16	.	.	PUNCT
faba-69	226	1	working	work	VERB
faba-69	226	2	paper	paper	NOUN
faba-69	226	3	2012:6	2012:6	NOUN
faba-69	226	4	,	,	PUNCT
faba-69	226	5	lund	lund	PROPN
faba-69	226	6	university	university	PROPN
faba-69	226	7	,	,	PUNCT
faba-69	226	8	lund	lund	PROPN
faba-69	226	9	.	.	PUNCT
faba-69	227	1	engen	engen	PROPN
faba-69	227	2	,	,	PUNCT
faba-69	227	3	e.	e.	PROPN
faba-69	227	4	,	,	PUNCT
faba-69	227	5	and	and	CCONJ
faba-69	227	6	j.	j.	PROPN
faba-69	227	7	skinner	skinner	PROPN
faba-69	227	8	.	.	PROPN
faba-69	227	9	1992	1992	NUM
faba-69	227	10	.	.	PUNCT
faba-69	228	1	fiscal	fiscal	ADJ
faba-69	228	2	policy	policy	NOUN
faba-69	228	3	and	and	CCONJ
faba-69	228	4	economic	economic	ADJ
faba-69	228	5	growth	growth	NOUN
faba-69	228	6	.	.	PUNCT
faba-69	229	1	working	working	NOUN
faba-69	229	2	paper	paper	PROPN
faba-69	229	3	no	no	NOUN
faba-69	229	4	.	.	PUNCT
faba-69	230	1	4223	4223	NUM
faba-69	230	2	,	,	PUNCT
faba-69	230	3	national	national	ADJ
faba-69	230	4	bureau	bureau	NOUN
faba-69	230	5	of	of	ADP
faba-69	230	6	economic	economic	ADJ
faba-69	230	7	research	research	NOUN
faba-69	230	8	,	,	PUNCT
faba-69	230	9	cambridge	cambridge	PROPN
faba-69	230	10	.	.	PUNCT
faba-69	231	1	eurostat	eurostat	PROPN
faba-69	231	2	.	.	PUNCT
faba-69	232	1	2020	2020	NUM
faba-69	232	2	.	.	PUNCT
faba-69	233	1	government	government	NOUN
faba-69	233	2	finance	finance	NOUN
faba-69	233	3	statistics	statistic	NOUN
faba-69	233	4	–	–	PUNCT
faba-69	233	5	summary	summary	NOUN
faba-69	233	6	tables	table	NOUN
faba-69	233	7	–	–	PUNCT
faba-69	233	8	volume	volume	NOUN
faba-69	233	9	1/2020	1/2020	NUM
faba-69	233	10	.	.	PUNCT
faba-69	233	11	available	available	ADJ
faba-69	233	12	at	at	ADP
faba-69	233	13	:	:	PUNCT
faba-69	233	14	https://ec.europa.eu/eurostat/web/products-statistical-books/-/ks-ek-20-001	https://ec.europa.eu/eurostat/web/products-statistical-books/-/ks-ek-20-001	X
faba-69	233	15	(	(	PUNCT
faba-69	233	16	accessed	access	VERB
faba-69	233	17	14	14	NUM
faba-69	233	18	february	february	NOUN
faba-69	233	19	2021	2021	NUM
faba-69	233	20	)	)	PUNCT
faba-69	233	21	.	.	PUNCT
faba-69	234	1	evans	evans	PROPN
faba-69	234	2	,	,	PUNCT
faba-69	234	3	o.	o.	PROPN
faba-69	234	4	,	,	PUNCT
faba-69	234	5	s.	s.	PROPN
faba-69	234	6	adeniji	adeniji	PROPN
faba-69	234	7	,	,	PUNCT
faba-69	234	8	i.	i.	PROPN
faba-69	234	9	nwaogwugwu	nwaogwugwu	PROPN
faba-69	234	10	,	,	PUNCT
faba-69	234	11	i.	i.	PROPN
faba-69	234	12	kelikume	kelikume	PROPN
faba-69	234	13	,	,	PUNCT
faba-69	234	14	o.	o.	PROPN
faba-69	234	15	dakare	dakare	PROPN
faba-69	234	16	,	,	PUNCT
faba-69	234	17	and	and	CCONJ
faba-69	234	18	o.	o.	PROPN
faba-69	234	19	oke	oke	NOUN
faba-69	234	20	.	.	PROPN
faba-69	234	21	2018	2018	NUM
faba-69	234	22	.	.	PUNCT
faba-69	235	1	the	the	DET
faba-69	235	2	relative	relative	ADJ
faba-69	235	3	effect	effect	NOUN
faba-69	235	4	of	of	ADP
faba-69	235	5	monetary	monetary	ADJ
faba-69	235	6	and	and	CCONJ
faba-69	235	7	fiscal	fiscal	ADJ
faba-69	235	8	policy	policy	NOUN
faba-69	235	9	on	on	ADP
faba-69	235	10	economic	economic	ADJ
faba-69	235	11	development	development	NOUN
faba-69	235	12	in	in	ADP
faba-69	235	13	africa	africa	PROPN
faba-69	235	14	:	:	PUNCT
faba-69	235	15	a	a	DET
faba-69	235	16	gmm	gmm	NOUN
faba-69	235	17	approach	approach	NOUN
faba-69	235	18	to	to	ADP
faba-69	235	19	the	the	DET
faba-69	235	20	st	st	PROPN
faba-69	235	21	.	.	PROPN
faba-69	235	22	louis	louis	PROPN
faba-69	235	23	equation	equation	NOUN
faba-69	235	24	.	.	PUNCT
faba-69	236	1	bizecons	bizecon	NOUN
faba-69	236	2	quarterly	quarterly	ADJ
faba-69	236	3	2	2	NUM
faba-69	236	4	:	:	SYM
faba-69	236	5	3	3	NUM
faba-69	236	6	-	-	SYM
faba-69	236	7	23	23	NUM
faba-69	236	8	.	.	PUNCT
faba-69	237	1	fernandez	fernandez	PROPN
faba-69	237	2	,	,	PUNCT
faba-69	237	3	f.	f.	PROPN
faba-69	237	4	,	,	PUNCT
faba-69	237	5	m.	m.	NOUN
faba-69	237	6	perelle	perelle	NOUN
faba-69	237	7	,	,	PUNCT
faba-69	237	8	and	and	CCONJ
faba-69	237	9	r.	r.	PROPN
faba-69	237	10	priftis	priftis	PROPN
faba-69	237	11	.	.	PUNCT
faba-69	238	1	2018	2018	NUM
faba-69	238	2	.	.	PUNCT
faba-69	239	1	the	the	DET
faba-69	239	2	economic	economic	ADJ
faba-69	239	3	effects	effect	NOUN
faba-69	239	4	of	of	ADP
faba-69	239	5	a	a	DET
faba-69	239	6	tax	tax	NOUN
faba-69	239	7	shift	shift	NOUN
faba-69	239	8	from	from	ADP
faba-69	239	9	direct	direct	ADJ
faba-69	239	10	to	to	ADP
faba-69	239	11	indirect	indirect	ADJ
faba-69	239	12	taxation	taxation	NOUN
faba-69	239	13	in	in	ADP
faba-69	239	14	france	france	PROPN
faba-69	239	15	.	.	PUNCT
faba-69	240	1	european	european	ADJ
faba-69	240	2	economy	economy	NOUN
faba-69	240	3	discussion	discussion	NOUN
faba-69	240	4	papers	paper	NOUN
faba-69	240	5	077	077	NUM
faba-69	240	6	,	,	PUNCT
faba-69	240	7	directorate	directorate	NOUN
faba-69	240	8	-	-	PUNCT
faba-69	240	9	general	general	ADJ
faba-69	240	10	for	for	ADP
faba-69	240	11	economic	economic	ADJ
faba-69	240	12	and	and	CCONJ
faba-69	240	13	financial	financial	ADJ
faba-69	240	14	affairs	affair	NOUN
faba-69	240	15	of	of	ADP
faba-69	240	16	the	the	DET
faba-69	240	17	european	european	PROPN
faba-69	240	18	commission	commission	PROPN
faba-69	240	19	,	,	PUNCT
faba-69	240	20	luxembourg	luxembourg	PROPN
faba-69	240	21	.	.	PUNCT
faba-69	241	1	gashi	gashi	PROPN
faba-69	241	2	,	,	PUNCT
faba-69	241	3	b.	b.	PROPN
faba-69	241	4	,	,	PUNCT
faba-69	241	5	g.	g.	PROPN
faba-69	241	6	asllani	asllani	PROPN
faba-69	241	7	and	and	CCONJ
faba-69	241	8	l.	l.	PROPN
faba-69	241	9	boqolli	boqolli	PROPN
faba-69	241	10	.	.	PUNCT
faba-69	242	1	2018	2018	NUM
faba-69	242	2	.	.	PUNCT
faba-69	243	1	the	the	DET
faba-69	243	2	effect	effect	NOUN
faba-69	243	3	of	of	ADP
faba-69	243	4	tax	tax	NOUN
faba-69	243	5	structure	structure	NOUN
faba-69	243	6	in	in	ADP
faba-69	243	7	economic	economic	ADJ
faba-69	243	8	growth	growth	NOUN
faba-69	243	9	.	.	PUNCT
faba-69	244	1	international	international	ADJ
faba-69	244	2	journal	journal	PROPN
faba-69	244	3	of	of	ADP
faba-69	244	4	economics	economics	PROPN
faba-69	244	5	and	and	CCONJ
faba-69	244	6	business	business	NOUN
faba-69	244	7	administration	administration	NOUN
faba-69	244	8	6	6	NUM
faba-69	244	9	(	(	PUNCT
faba-69	244	10	2	2	NUM
faba-69	244	11	):	):	PUNCT
faba-69	244	12	56	56	NUM
faba-69	244	13	-	-	SYM
faba-69	244	14	67	67	NUM
faba-69	244	15	.	.	PUNCT
faba-69	245	1	ilaboya	ilaboya	PROPN
faba-69	245	2	,	,	PUNCT
faba-69	245	3	o.	o.	PROPN
faba-69	245	4	j.	j.	PROPN
faba-69	245	5	,	,	PUNCT
faba-69	245	6	and	and	CCONJ
faba-69	245	7	c.o	c.o	PROPN
faba-69	245	8	.	.	PROPN
faba-69	245	9	mgbame	mgbame	PROPN
faba-69	245	10	.	.	PUNCT
faba-69	246	1	2012	2012	NUM
faba-69	246	2	.	.	PUNCT
faba-69	247	1	indirect	indirect	ADJ
faba-69	247	2	tax	tax	NOUN
faba-69	247	3	and	and	CCONJ
faba-69	247	4	economic	economic	ADJ
faba-69	247	5	growth	growth	NOUN
faba-69	247	6	.	.	PUNCT
faba-69	248	1	research	research	NOUN
faba-69	248	2	journal	journal	PROPN
faba-69	248	3	of	of	ADP
faba-69	248	4	finance	finance	NOUN
faba-69	248	5	and	and	CCONJ
faba-69	248	6	accounting	account	VERB
faba-69	248	7	3	3	NUM
faba-69	248	8	(	(	PUNCT
faba-69	248	9	11	11	NUM
faba-69	248	10	):	):	PUNCT
faba-69	248	11	70	70	NUM
faba-69	248	12	-	-	SYM
faba-69	248	13	82	82	NUM
faba-69	248	14	.	.	PUNCT
faba-69	249	1	ilzetzki	ilzetzki	PROPN
faba-69	249	2	,	,	PUNCT
faba-69	249	3	e.	e.	PROPN
faba-69	249	4	2011	2011	NUM
faba-69	249	5	.	.	PUNCT
faba-69	250	1	fiscal	fiscal	ADJ
faba-69	250	2	policy	policy	NOUN
faba-69	250	3	and	and	CCONJ
faba-69	250	4	debt	debt	NOUN
faba-69	250	5	dynamics	dynamic	NOUN
faba-69	250	6	in	in	ADP
faba-69	250	7	developing	develop	VERB
faba-69	250	8	countries	country	NOUN
faba-69	250	9	.	.	PUNCT
faba-69	251	1	policy	policy	NOUN
faba-69	251	2	research	research	NOUN
faba-69	251	3	working	working	NOUN
faba-69	251	4	paper	paper	NOUN
faba-69	251	5	no	no	INTJ
faba-69	251	6	.	.	PROPN
faba-69	251	7	5666	5666	NUM
faba-69	251	8	,	,	PUNCT
faba-69	251	9	the	the	DET
faba-69	251	10	world	world	PROPN
faba-69	251	11	bank	bank	PROPN
faba-69	251	12	,	,	PUNCT
faba-69	251	13	washington	washington	PROPN
faba-69	251	14	.	.	PUNCT
faba-69	252	1	international	international	ADJ
faba-69	252	2	monetary	monetary	ADJ
faba-69	252	3	fund	fund	NOUN
faba-69	252	4	.	.	PUNCT
faba-69	253	1	2020	2020	NUM
faba-69	253	2	.	.	PUNCT
faba-69	254	1	world	world	PROPN
faba-69	254	2	economic	economic	ADJ
faba-69	254	3	outlook	outlook	NOUN
faba-69	254	4	(	(	PUNCT
faba-69	254	5	october	october	PROPN
faba-69	254	6	2020	2020	NUM
faba-69	254	7	)	)	PUNCT
faba-69	254	8	.	.	PUNCT
faba-69	255	1	available	available	ADJ
faba-69	255	2	at	at	ADP
faba-69	255	3	:	:	PUNCT
faba-69	255	4	https://www.imf.org/external/datamapper/datasets/weo	https://www.imf.org/external/datamapper/datasets/weo	X
faba-69	255	5	(	(	PUNCT
faba-69	255	6	accessed	access	VERB
faba-69	255	7	14	14	NUM
faba-69	255	8	february	february	NOUN
faba-69	255	9	2021	2021	NUM
faba-69	255	10	)	)	PUNCT
faba-69	255	11	.	.	PUNCT
faba-69	256	1	johansson	johansson	PROPN
faba-69	256	2	,	,	PUNCT
faba-69	256	3	å	å	PROPN
faba-69	256	4	.	.	PROPN
faba-69	256	5	,	,	PUNCT
faba-69	256	6	c.	c.	PROPN
faba-69	256	7	heady	heady	PROPN
faba-69	256	8	,	,	PUNCT
faba-69	256	9	j.	j.	PROPN
faba-69	256	10	arnold	arnold	PROPN
faba-69	256	11	,	,	PUNCT
faba-69	256	12	b.	b.	PROPN
faba-69	256	13	brys	brys	PROPN
faba-69	256	14	,	,	PUNCT
faba-69	256	15	and	and	CCONJ
faba-69	256	16	l.	l.	PROPN
faba-69	256	17	vartia	vartia	PROPN
faba-69	256	18	.	.	PUNCT
faba-69	257	1	2008	2008	NUM
faba-69	257	2	.	.	PUNCT
faba-69	258	1	tax	tax	NOUN
faba-69	258	2	and	and	CCONJ
faba-69	258	3	economic	economic	ADJ
faba-69	258	4	growth	growth	NOUN
faba-69	258	5	.	.	PUNCT
faba-69	259	1	economics	economic	NOUN
faba-69	259	2	department	department	PROPN
faba-69	259	3	working	working	PROPN
faba-69	259	4	papers	paper	NOUN
faba-69	259	5	no	no	INTJ
faba-69	259	6	.	.	NOUN
faba-69	259	7	620	620	NUM
faba-69	259	8	,	,	PUNCT
faba-69	259	9	organisation	organisation	NOUN
faba-69	259	10	for	for	ADP
faba-69	259	11	economic	economic	ADJ
faba-69	259	12	co	co	NOUN
faba-69	259	13	-	-	NOUN
faba-69	259	14	operation	operation	NOUN
faba-69	259	15	and	and	CCONJ
faba-69	259	16	development	development	NOUN
faba-69	259	17	,	,	PUNCT
faba-69	259	18	paris	paris	PROPN
faba-69	259	19	.	.	PUNCT
faba-69	260	1	king	king	PROPN
faba-69	260	2	,	,	PUNCT
faba-69	260	3	r.	r.	PROPN
faba-69	260	4	g.	g.	PROPN
faba-69	260	5	,	,	PUNCT
faba-69	260	6	and	and	CCONJ
faba-69	260	7	s.	s.	PROPN
faba-69	260	8	rebelo	rebelo	PROPN
faba-69	260	9	.	.	PUNCT
faba-69	261	1	1990	1990	NUM
faba-69	261	2	.	.	PUNCT
faba-69	262	1	public	public	ADJ
faba-69	262	2	policy	policy	NOUN
faba-69	262	3	and	and	CCONJ
faba-69	262	4	economic	economic	ADJ
faba-69	262	5	growth	growth	NOUN
faba-69	262	6	:	:	PUNCT
faba-69	262	7	developing	develop	VERB
faba-69	262	8	neoclassical	neoclassical	ADJ
faba-69	262	9	implications	implication	NOUN
faba-69	262	10	.	.	PUNCT
faba-69	263	1	working	work	VERB
faba-69	263	2	paper	paper	NOUN
faba-69	263	3	no	no	NOUN
faba-69	263	4	.	.	PROPN
faba-69	263	5	3338	3338	NUM
faba-69	263	6	,	,	PUNCT
faba-69	263	7	national	national	ADJ
faba-69	263	8	bureau	bureau	NOUN
faba-69	263	9	of	of	ADP
faba-69	263	10	economic	economic	ADJ
faba-69	263	11	research	research	NOUN
faba-69	263	12	,	,	PUNCT
faba-69	264	1	cambridge	cambridge	PROPN
faba-69	264	2	.	.	PROPN
faba-69	264	3	kneller	kneller	PROPN
faba-69	264	4	,	,	PUNCT
faba-69	264	5	r.	r.	PROPN
faba-69	264	6	,	,	PUNCT
faba-69	264	7	m.	m.	PROPN
faba-69	264	8	f.	f.	PROPN
faba-69	264	9	bleaney	bleaney	PROPN
faba-69	264	10	,	,	PUNCT
faba-69	264	11	and	and	CCONJ
faba-69	264	12	n.	n.	PROPN
faba-69	264	13	gemmell	gemmell	PROPN
faba-69	264	14	.	.	PUNCT
faba-69	265	1	1999	1999	NUM
faba-69	265	2	.	.	PUNCT
faba-69	266	1	fiscal	fiscal	ADJ
faba-69	266	2	policy	policy	NOUN
faba-69	266	3	and	and	CCONJ
faba-69	266	4	growth	growth	NOUN
faba-69	266	5	:	:	PUNCT
faba-69	266	6	evidence	evidence	NOUN
faba-69	266	7	from	from	ADP
faba-69	266	8	oecd	oecd	PROPN
faba-69	266	9	countries	country	NOUN
faba-69	266	10	.	.	PUNCT
faba-69	267	1	journal	journal	NOUN
faba-69	267	2	of	of	ADP
faba-69	267	3	public	public	ADJ
faba-69	267	4	economics	economic	NOUN
faba-69	267	5	74	74	NUM
faba-69	267	6	(	(	PUNCT
faba-69	267	7	2	2	NUM
faba-69	267	8	):	):	PUNCT
faba-69	267	9	171	171	NUM
faba-69	267	10	-	-	SYM
faba-69	267	11	190	190	NUM
faba-69	267	12	.	.	PUNCT
faba-69	268	1	korkmaz	korkmaz	PROPN
faba-69	268	2	,	,	PUNCT
faba-69	268	3	s.	s.	PROPN
faba-69	268	4	,	,	PUNCT
faba-69	268	5	m.	m.	NOUN
faba-69	268	6	yilgor	yilgor	NOUN
faba-69	268	7	,	,	PUNCT
faba-69	268	8	and	and	CCONJ
faba-69	268	9	f.	f.	PROPN
faba-69	268	10	aksoy	aksoy	PROPN
faba-69	268	11	.	.	PROPN
faba-69	269	1	2019	2019	NUM
faba-69	269	2	.	.	PUNCT
faba-69	270	1	the	the	DET
faba-69	270	2	impact	impact	NOUN
faba-69	270	3	of	of	ADP
faba-69	270	4	direct	direct	ADJ
faba-69	270	5	and	and	CCONJ
faba-69	270	6	indirect	indirect	ADJ
faba-69	270	7	taxes	taxis	NOUN
faba-69	270	8	on	on	ADP
faba-69	270	9	the	the	DET
faba-69	270	10	growth	growth	NOUN
faba-69	270	11	of	of	ADP
faba-69	270	12	the	the	DET
faba-69	270	13	turkish	turkish	ADJ
faba-69	270	14	economy	economy	NOUN
faba-69	270	15	.	.	PUNCT
faba-69	271	1	public	public	ADJ
faba-69	271	2	sector	sector	NOUN
faba-69	271	3	economics	economic	NOUN
faba-69	271	4	43	43	NUM
faba-69	271	5	(	(	PUNCT
faba-69	271	6	3	3	NUM
faba-69	271	7	):	):	PUNCT
faba-69	271	8	311	311	NUM
faba-69	271	9	-	-	SYM
faba-69	271	10	323	323	NUM
faba-69	271	11	.	.	PUNCT
faba-69	272	1	https://ec.europa.eu/eurostat/web/products-statistical-books/-/ks-ek-20-001	https://ec.europa.eu/eurostat/web/products-statistical-books/-/ks-ek-20-001	NOUN
faba-69	272	2	https://www.imf.org/external/datamapper/datasets/weo	https://www.imf.org/external/datamapper/datasets/weo	X
faba-69	272	3	angelov	angelov	PROPN
faba-69	272	4	angel	angel	NOUN
faba-69	272	5	et	et	PROPN
faba-69	272	6	al	al	PROPN
faba-69	272	7	.	.	PUNCT
faba-69	272	8	/	/	SYM
faba-69	272	9	finance	finance	NOUN
faba-69	272	10	,	,	PUNCT
faba-69	272	11	accounting	accounting	NOUN
faba-69	272	12	and	and	CCONJ
faba-69	272	13	business	business	NOUN
faba-69	272	14	analysis	analysis	NOUN
faba-69	272	15	3	3	NUM
faba-69	272	16	(	(	PUNCT
faba-69	272	17	1	1	NUM
faba-69	272	18	)	)	PUNCT
faba-69	272	19	2021	2021	NUM
faba-69	272	20	40	40	NUM
faba-69	272	21	kotlán	kotlán	NOUN
faba-69	272	22	,	,	PUNCT
faba-69	272	23	i.	i.	NOUN
faba-69	272	24	,	,	PUNCT
faba-69	272	25	and	and	CCONJ
faba-69	272	26	z.	z.	PROPN
faba-69	272	27	machová	machová	PROPN
faba-69	272	28	.	.	PUNCT
faba-69	273	1	2013	2013	NUM
faba-69	273	2	.	.	PUNCT
faba-69	274	1	the	the	DET
faba-69	274	2	impact	impact	NOUN
faba-69	274	3	of	of	ADP
faba-69	274	4	the	the	DET
faba-69	274	5	tax	tax	NOUN
faba-69	274	6	burden	burden	NOUN
faba-69	274	7	on	on	ADP
faba-69	274	8	the	the	DET
faba-69	274	9	living	live	VERB
faba-69	274	10	standard	standard	NOUN
faba-69	274	11	in	in	ADP
faba-69	274	12	oecd	oecd	PROPN
faba-69	274	13	countries	country	NOUN
faba-69	274	14	.	.	PUNCT
faba-69	275	1	ekonomický	ekonomický	PROPN
faba-69	275	2	časopis	časopis	PROPN
faba-69	275	3	61	61	NUM
faba-69	275	4	(	(	PUNCT
faba-69	275	5	9	9	NUM
faba-69	275	6	):	):	PUNCT
faba-69	275	7	951–962	951–962	NUM
faba-69	275	8	.	.	PUNCT
faba-69	276	1	lee	lee	PROPN
faba-69	276	2	,	,	PUNCT
faba-69	276	3	y.	y.	PROPN
faba-69	276	4	,	,	PUNCT
faba-69	276	5	and	and	CCONJ
faba-69	276	6	r.	r.	PROPN
faba-69	276	7	gordon	gordon	PROPN
faba-69	276	8	.	.	PUNCT
faba-69	277	1	2005	2005	NUM
faba-69	277	2	.	.	PUNCT
faba-69	278	1	tax	tax	NOUN
faba-69	278	2	structure	structure	NOUN
faba-69	278	3	and	and	CCONJ
faba-69	278	4	economic	economic	ADJ
faba-69	278	5	growth	growth	NOUN
faba-69	278	6	.	.	PUNCT
faba-69	279	1	journal	journal	NOUN
faba-69	279	2	of	of	ADP
faba-69	279	3	public	public	ADJ
faba-69	279	4	economics	economic	NOUN
faba-69	279	5	89	89	NUM
faba-69	279	6	(	(	PUNCT
faba-69	279	7	5	5	NUM
faba-69	279	8	-	-	SYM
faba-69	279	9	6	6	NUM
faba-69	279	10	):	):	PUNCT
faba-69	279	11	1027–1043	1027–1043	NUM
faba-69	279	12	.	.	PUNCT
faba-69	280	1	leibfritz	leibfritz	PROPN
faba-69	280	2	,	,	PUNCT
faba-69	280	3	w.	w.	PROPN
faba-69	280	4	,	,	PUNCT
faba-69	280	5	j.	j.	PROPN
faba-69	280	6	thornton	thornton	PROPN
faba-69	280	7	,	,	PUNCT
faba-69	280	8	and	and	CCONJ
faba-69	280	9	a.	a.	NOUN
faba-69	280	10	bibbee	bibbee	PROPN
faba-69	280	11	.	.	PUNCT
faba-69	281	1	1997	1997	NUM
faba-69	281	2	.	.	PUNCT
faba-69	282	1	taxation	taxation	NOUN
faba-69	282	2	and	and	CCONJ
faba-69	282	3	economic	economic	ADJ
faba-69	282	4	performance	performance	NOUN
faba-69	282	5	.	.	PUNCT
faba-69	283	1	economics	economic	NOUN
faba-69	283	2	department	department	PROPN
faba-69	283	3	working	working	PROPN
faba-69	283	4	papers	paper	NOUN
faba-69	283	5	no	no	INTJ
faba-69	283	6	.	.	NOUN
faba-69	283	7	176	176	NUM
faba-69	283	8	,	,	PUNCT
faba-69	283	9	organisation	organisation	NOUN
faba-69	283	10	for	for	ADP
faba-69	283	11	economic	economic	ADJ
faba-69	283	12	co	co	NOUN
faba-69	283	13	-	-	NOUN
faba-69	283	14	operation	operation	NOUN
faba-69	283	15	and	and	CCONJ
faba-69	283	16	development	development	NOUN
faba-69	283	17	,	,	PUNCT
faba-69	283	18	paris	paris	PROPN
faba-69	283	19	.	.	PUNCT
faba-69	284	1	marsden	marsden	PROPN
faba-69	284	2	,	,	PUNCT
faba-69	284	3	k.	k.	PROPN
faba-69	284	4	1984	1984	NUM
faba-69	284	5	.	.	PUNCT
faba-69	285	1	links	link	NOUN
faba-69	285	2	between	between	ADP
faba-69	285	3	taxes	taxis	NOUN
faba-69	285	4	and	and	CCONJ
faba-69	285	5	economic	economic	ADJ
faba-69	285	6	growth	growth	NOUN
faba-69	285	7	some	some	DET
faba-69	285	8	empirical	empirical	ADJ
faba-69	285	9	evidence	evidence	NOUN
faba-69	285	10	.	.	PUNCT
faba-69	286	1	staff	staff	NOUN
faba-69	286	2	working	work	VERB
faba-69	286	3	papers	paper	NOUN
faba-69	286	4	no	no	INTJ
faba-69	286	5	.	.	PROPN
faba-69	286	6	605	605	NUM
faba-69	286	7	,	,	PUNCT
faba-69	286	8	the	the	DET
faba-69	286	9	world	world	PROPN
faba-69	286	10	bank	bank	PROPN
faba-69	286	11	,	,	PUNCT
faba-69	286	12	washington	washington	PROPN
faba-69	286	13	.	.	PUNCT
faba-69	287	1	masca	masca	PROPN
faba-69	287	2	,	,	PUNCT
faba-69	287	3	s.	s.	PROPN
faba-69	287	4	,	,	PUNCT
faba-69	287	5	i.	i.	PROPN
faba-69	287	6	cuceu	cuceu	PROPN
faba-69	287	7	,	,	PUNCT
faba-69	287	8	and	and	CCONJ
faba-69	287	9	v.	v.	ADP
faba-69	287	10	vaidean	vaidean	NOUN
faba-69	287	11	.	.	PUNCT
faba-69	288	1	2015	2015	NUM
faba-69	288	2	.	.	PUNCT
faba-69	289	1	the	the	DET
faba-69	289	2	fiscal	fiscal	ADJ
faba-69	289	3	policy	policy	NOUN
faba-69	289	4	as	as	ADP
faba-69	289	5	growth	growth	NOUN
faba-69	289	6	engine	engine	NOUN
faba-69	289	7	in	in	ADP
faba-69	289	8	eu	eu	PROPN
faba-69	289	9	countries	country	NOUN
faba-69	289	10	.	.	PUNCT
faba-69	290	1	procedia	procedia	ADJ
faba-69	290	2	economics	economic	NOUN
faba-69	290	3	and	and	CCONJ
faba-69	290	4	finance	finance	NOUN
faba-69	290	5	32	32	NUM
faba-69	290	6	:	:	SYM
faba-69	290	7	1628–1637	1628–1637	NUM
faba-69	290	8	.	.	PUNCT
faba-69	291	1	mcnabb	mcnabb	PROPN
faba-69	291	2	,	,	PUNCT
faba-69	291	3	k.	k.	PROPN
faba-69	291	4	,	,	PUNCT
faba-69	291	5	and	and	CCONJ
faba-69	291	6	p.	p.	PROPN
faba-69	291	7	lemay	lemay	PROPN
faba-69	291	8	-	-	PUNCT
faba-69	291	9	bucher	bucher	PROPN
faba-69	291	10	.	.	PUNCT
faba-69	292	1	2014	2014	NUM
faba-69	292	2	.	.	PUNCT
faba-69	293	1	tax	tax	NOUN
faba-69	293	2	structures	structure	NOUN
faba-69	293	3	,	,	PUNCT
faba-69	293	4	economic	economic	ADJ
faba-69	293	5	growth	growth	NOUN
faba-69	293	6	and	and	CCONJ
faba-69	293	7	development	development	NOUN
faba-69	293	8	.	.	PUNCT
faba-69	294	1	working	work	VERB
faba-69	294	2	paper	paper	PROPN
faba-69	294	3	22	22	NUM
faba-69	294	4	,	,	PUNCT
faba-69	294	5	the	the	DET
faba-69	294	6	international	international	ADJ
faba-69	294	7	centre	centre	NOUN
faba-69	294	8	for	for	ADP
faba-69	294	9	tax	tax	NOUN
faba-69	294	10	and	and	CCONJ
faba-69	294	11	development	development	NOUN
faba-69	294	12	,	,	PUNCT
faba-69	294	13	brighton	brighton	PROPN
faba-69	294	14	.	.	PUNCT
faba-69	295	1	nantob	nantob	PROPN
faba-69	295	2	,	,	PUNCT
faba-69	295	3	n.	n.	PROPN
faba-69	295	4	2014	2014	NUM
faba-69	295	5	.	.	PUNCT
faba-69	296	1	taxation	taxation	NOUN
faba-69	296	2	and	and	CCONJ
faba-69	296	3	economic	economic	ADJ
faba-69	296	4	growth	growth	NOUN
faba-69	296	5	:	:	PUNCT
faba-69	296	6	an	an	DET
faba-69	296	7	empirical	empirical	ADJ
faba-69	296	8	analysis	analysis	NOUN
faba-69	296	9	on	on	ADP
faba-69	296	10	dynamic	dynamic	ADJ
faba-69	296	11	panel	panel	NOUN
faba-69	296	12	data	datum	NOUN
faba-69	296	13	of	of	ADP
faba-69	296	14	waemu	waemu	PROPN
faba-69	296	15	countries	country	NOUN
faba-69	296	16	.	.	PUNCT
faba-69	297	1	munich	munich	PROPN
faba-69	297	2	personal	personal	PROPN
faba-69	297	3	repec	repec	PROPN
faba-69	297	4	archive	archive	NOUN
faba-69	297	5	paper	paper	NOUN
faba-69	297	6	no	no	NOUN
faba-69	297	7	.	.	PROPN
faba-69	297	8	61370	61370	NUM
faba-69	297	9	,	,	PUNCT
faba-69	297	10	university	university	NOUN
faba-69	297	11	library	library	NOUN
faba-69	297	12	of	of	ADP
faba-69	297	13	munich	munich	PROPN
faba-69	297	14	,	,	PUNCT
faba-69	297	15	munich	munich	PROPN
faba-69	297	16	.	.	PUNCT
faba-69	297	17	nenkova	nenkova	PROPN
faba-69	297	18	,	,	PUNCT
faba-69	297	19	p.	p.	NOUN
faba-69	297	20	,	,	PUNCT
faba-69	297	21	and	and	CCONJ
faba-69	297	22	g.	g.	PROPN
faba-69	297	23	mihaylova	mihaylova	PROPN
faba-69	297	24	-	-	PUNCT
faba-69	297	25	borisova	borisova	NOUN
faba-69	297	26	.	.	PUNCT
faba-69	298	1	2020	2020	NUM
faba-69	298	2	.	.	PUNCT
faba-69	299	1	„	„	PUNCT
faba-69	299	2	government	government	NOUN
faba-69	299	3	expenditure	expenditure	NOUN
faba-69	299	4	efficiency	efficiency	NOUN
faba-69	299	5	and	and	CCONJ
faba-69	299	6	macroeconomic	macroeconomic	ADJ
faba-69	299	7	performance	performance	NOUN
faba-69	299	8	of	of	ADP
faba-69	299	9	balkan	balkan	ADJ
faba-69	299	10	countries	country	NOUN
faba-69	299	11	:	:	PUNCT
faba-69	299	12	dea	dea	PROPN
faba-69	299	13	approach‟.	approach‟.	NOUN
faba-69	299	14	in	in	ADP
faba-69	299	15	economic	economic	ADJ
faba-69	299	16	and	and	CCONJ
faba-69	299	17	social	social	ADJ
faba-69	299	18	development	development	NOUN
faba-69	299	19	(	(	PUNCT
faba-69	299	20	book	book	NOUN
faba-69	299	21	of	of	ADP
faba-69	299	22	proceedings	proceeding	NOUN
faba-69	299	23	)	)	PUNCT
faba-69	299	24	,	,	PUNCT
faba-69	299	25	63rd	63rd	ADJ
faba-69	299	26	international	international	ADJ
faba-69	299	27	scientific	scientific	ADJ
faba-69	299	28	conference	conference	NOUN
faba-69	299	29	on	on	ADP
faba-69	299	30	economic	economic	ADJ
faba-69	299	31	and	and	CCONJ
faba-69	299	32	social	social	ADJ
faba-69	299	33	development	development	NOUN
faba-69	299	34	–	–	PUNCT
faba-69	299	35	"	"	PUNCT
faba-69	299	36	building	build	VERB
faba-69	299	37	resilient	resilient	ADJ
faba-69	299	38	society	society	NOUN
faba-69	299	39	"	"	PUNCT
faba-69	299	40	,	,	PUNCT
faba-69	299	41	zagreb	zagreb	PROPN
faba-69	299	42	,	,	PUNCT
faba-69	299	43	11	11	NUM
faba-69	299	44	-	-	SYM
faba-69	299	45	12	12	NUM
faba-69	299	46	december	december	NOUN
faba-69	299	47	,	,	PUNCT
faba-69	299	48	pp	pp	PROPN
faba-69	299	49	.	.	PUNCT
faba-69	299	50	439	439	NUM
faba-69	299	51	-	-	SYM
faba-69	299	52	448	448	NUM
faba-69	299	53	.	.	PUNCT
faba-69	300	1	neog	neog	NOUN
faba-69	300	2	,	,	PUNCT
faba-69	300	3	y.	y.	NOUN
faba-69	300	4	,	,	PUNCT
faba-69	300	5	and	and	CCONJ
faba-69	300	6	a.	a.	NOUN
faba-69	300	7	k.	k.	PROPN
faba-69	300	8	gaur	gaur	PROPN
faba-69	300	9	.	.	PUNCT
faba-69	301	1	2020	2020	NUM
faba-69	301	2	.	.	PUNCT
faba-69	302	1	tax	tax	NOUN
faba-69	302	2	structure	structure	NOUN
faba-69	302	3	and	and	CCONJ
faba-69	302	4	economic	economic	ADJ
faba-69	302	5	growth	growth	NOUN
faba-69	302	6	:	:	PUNCT
faba-69	302	7	a	a	DET
faba-69	302	8	study	study	NOUN
faba-69	302	9	of	of	ADP
faba-69	302	10	selected	select	VERB
faba-69	302	11	indian	indian	ADJ
faba-69	302	12	states	state	NOUN
faba-69	302	13	.	.	PUNCT
faba-69	303	1	journal	journal	NOUN
faba-69	303	2	of	of	ADP
faba-69	303	3	economic	economic	ADJ
faba-69	303	4	structures	structure	NOUN
faba-69	303	5	9	9	NUM
faba-69	303	6	(	(	PUNCT
faba-69	303	7	38	38	NUM
faba-69	303	8	):	):	PUNCT
faba-69	303	9	1	1	NUM
faba-69	303	10	-	-	SYM
faba-69	303	11	15	15	NUM
faba-69	303	12	.	.	PUNCT
faba-69	304	1	plosser	plosser	PROPN
faba-69	304	2	,	,	PUNCT
faba-69	304	3	c.	c.	PROPN
faba-69	304	4	1992	1992	NUM
faba-69	304	5	.	.	PUNCT
faba-69	305	1	„	„	PUNCT
faba-69	305	2	the	the	DET
faba-69	305	3	search	search	NOUN
faba-69	305	4	for	for	ADP
faba-69	305	5	growth‟.	growth‟.	NOUN
faba-69	305	6	in	in	ADP
faba-69	305	7	policies	policy	NOUN
faba-69	305	8	for	for	ADP
faba-69	305	9	long	long	ADV
faba-69	305	10	-	-	PUNCT
faba-69	305	11	run	run	VERB
faba-69	305	12	economic	economic	ADJ
faba-69	305	13	growth	growth	NOUN
faba-69	305	14	.	.	PUNCT
faba-69	306	1	a	a	DET
faba-69	306	2	symposium	symposium	NOUN
faba-69	306	3	sponsored	sponsor	VERB
faba-69	306	4	by	by	ADP
faba-69	306	5	the	the	DET
faba-69	306	6	federal	federal	PROPN
faba-69	306	7	reserve	reserve	PROPN
faba-69	306	8	bank	bank	PROPN
faba-69	306	9	of	of	ADP
faba-69	306	10	kansas	kansas	PROPN
faba-69	306	11	city	city	PROPN
faba-69	306	12	.	.	PUNCT
faba-69	307	1	jackson	jackson	PROPN
faba-69	307	2	hole	hole	PROPN
faba-69	307	3	,	,	PUNCT
faba-69	307	4	wyoming	wyoming	NOUN
faba-69	307	5	,	,	PUNCT
faba-69	307	6	27	27	NUM
faba-69	307	7	-	-	SYM
faba-69	307	8	29	29	NUM
faba-69	307	9	august	august	PROPN
faba-69	307	10	,	,	PUNCT
faba-69	307	11	pp	pp	ADJ
faba-69	307	12	.	.	PUNCT
faba-69	308	1	57	57	NUM
faba-69	308	2	-	-	SYM
faba-69	308	3	86	86	NUM
faba-69	308	4	.	.	PUNCT
faba-69	309	1	romero	romero	PROPN
faba-69	309	2	-	-	PUNCT
faba-69	309	3	avila	avila	PROPN
faba-69	309	4	,	,	PUNCT
faba-69	309	5	d.	d.	PROPN
faba-69	309	6	,	,	PUNCT
faba-69	309	7	and	and	CCONJ
faba-69	309	8	r.	r.	PROPN
faba-69	309	9	strauch	strauch	PROPN
faba-69	309	10	.	.	PUNCT
faba-69	310	1	2008	2008	NUM
faba-69	310	2	.	.	PUNCT
faba-69	311	1	public	public	ADJ
faba-69	311	2	finances	finance	NOUN
faba-69	311	3	and	and	CCONJ
faba-69	311	4	long	long	ADJ
faba-69	311	5	-	-	PUNCT
faba-69	311	6	term	term	NOUN
faba-69	311	7	growth	growth	NOUN
faba-69	311	8	in	in	ADP
faba-69	311	9	europe	europe	PROPN
faba-69	311	10	:	:	PUNCT
faba-69	311	11	evidence	evidence	NOUN
faba-69	311	12	from	from	ADP
faba-69	311	13	a	a	DET
faba-69	311	14	panel	panel	NOUN
faba-69	311	15	data	datum	NOUN
faba-69	311	16	analysis	analysis	NOUN
faba-69	311	17	.	.	PUNCT
faba-69	312	1	european	european	ADJ
faba-69	312	2	journal	journal	PROPN
faba-69	312	3	of	of	ADP
faba-69	312	4	political	political	ADJ
faba-69	312	5	economy	economy	NOUN
faba-69	312	6	24	24	NUM
faba-69	312	7	(	(	PUNCT
faba-69	312	8	1	1	NUM
faba-69	312	9	):	):	PUNCT
faba-69	312	10	172	172	NUM
faba-69	312	11	-	-	SYM
faba-69	312	12	191	191	NUM
faba-69	312	13	.	.	PUNCT
faba-69	313	1	sachsida	sachsida	PROPN
faba-69	313	2	,	,	PUNCT
faba-69	313	3	a.	a.	NOUN
faba-69	313	4	,	,	PUNCT
faba-69	313	5	and	and	CCONJ
faba-69	313	6	m.	m.	PROPN
faba-69	313	7	j.	j.	PROPN
faba-69	313	8	c.	c.	PROPN
faba-69	313	9	mendonca	mendonca	PROPN
faba-69	313	10	.	.	PUNCT
faba-69	314	1	2016	2016	NUM
faba-69	314	2	.	.	PUNCT
faba-69	315	1	tax	tax	NOUN
faba-69	315	2	and	and	CCONJ
faba-69	315	3	growth	growth	NOUN
faba-69	315	4	in	in	ADP
faba-69	315	5	a	a	DET
faba-69	315	6	developing	develop	VERB
faba-69	315	7	country	country	NOUN
faba-69	315	8	:	:	PUNCT
faba-69	315	9	the	the	DET
faba-69	315	10	case	case	NOUN
faba-69	315	11	of	of	ADP
faba-69	315	12	brazil	brazil	PROPN
faba-69	315	13	.	.	PUNCT
faba-69	316	1	discussion	discussion	NOUN
faba-69	316	2	paper	paper	PROPN
faba-69	316	3	2011	2011	NUM
faba-69	316	4	,	,	PUNCT
faba-69	316	5	institute	institute	NOUN
faba-69	316	6	for	for	ADP
faba-69	316	7	applied	apply	VERB
faba-69	316	8	economic	economic	ADJ
faba-69	316	9	research	research	NOUN
faba-69	316	10	,	,	PUNCT
faba-69	316	11	brasília	brasília	PROPN
faba-69	316	12	:	:	PUNCT
faba-69	316	13	rio	rio	PROPN
faba-69	316	14	de	de	PROPN
faba-69	316	15	janeiro	janeiro	PROPN
faba-69	316	16	.	.	PUNCT
faba-69	317	1	scully	scully	PROPN
faba-69	317	2	,	,	PUNCT
faba-69	317	3	g.	g.	PROPN
faba-69	317	4	w.	w.	PROPN
faba-69	317	5	1998	1998	NUM
faba-69	317	6	.	.	PUNCT
faba-69	318	1	measuring	measure	VERB
faba-69	318	2	the	the	DET
faba-69	318	3	burden	burden	NOUN
faba-69	318	4	of	of	ADP
faba-69	318	5	high	high	ADJ
faba-69	318	6	taxes	taxis	NOUN
faba-69	318	7	.	.	PUNCT
faba-69	319	1	policy	policy	NOUN
faba-69	319	2	report	report	NOUN
faba-69	319	3	no	no	INTJ
faba-69	319	4	.	.	PROPN
faba-69	319	5	215	215	NUM
faba-69	319	6	,	,	PUNCT
faba-69	319	7	national	national	ADJ
faba-69	319	8	center	center	NOUN
faba-69	319	9	for	for	ADP
faba-69	319	10	policy	policy	NOUN
faba-69	319	11	analysis	analysis	NOUN
faba-69	319	12	,	,	PUNCT
faba-69	319	13	dallas	dallas	PROPN
faba-69	319	14	.	.	PUNCT
faba-69	319	15	skinner	skinner	PROPN
faba-69	319	16	,	,	PUNCT
faba-69	319	17	j.	j.	PROPN
faba-69	319	18	1987	1987	NUM
faba-69	319	19	.	.	PUNCT
faba-69	320	1	taxation	taxation	NOUN
faba-69	320	2	and	and	CCONJ
faba-69	320	3	output	output	NOUN
faba-69	320	4	growth	growth	NOUN
faba-69	320	5	:	:	PUNCT
faba-69	320	6	evidence	evidence	NOUN
faba-69	320	7	from	from	ADP
faba-69	320	8	african	african	ADJ
faba-69	320	9	countries	country	NOUN
faba-69	320	10	.	.	PUNCT
faba-69	321	1	working	work	VERB
faba-69	321	2	paper	paper	PROPN
faba-69	321	3	no	no	NOUN
faba-69	321	4	.	.	PROPN
faba-69	321	5	2335	2335	NUM
faba-69	321	6	,	,	PUNCT
faba-69	321	7	national	national	ADJ
faba-69	321	8	bureau	bureau	NOUN
faba-69	321	9	of	of	ADP
faba-69	321	10	economic	economic	ADJ
faba-69	321	11	research	research	NOUN
faba-69	321	12	,	,	PUNCT
faba-69	321	13	cambridge	cambridge	PROPN
faba-69	321	14	.	.	PUNCT
faba-69	321	15	stoilova	stoilova	PROPN
faba-69	321	16	,	,	PUNCT
faba-69	321	17	d.	d.	PROPN
faba-69	321	18	2017	2017	NUM
faba-69	321	19	.	.	PUNCT
faba-69	322	1	tax	tax	NOUN
faba-69	322	2	structure	structure	NOUN
faba-69	322	3	and	and	CCONJ
faba-69	322	4	economic	economic	ADJ
faba-69	322	5	growth	growth	NOUN
faba-69	322	6	:	:	PUNCT
faba-69	322	7	evidence	evidence	NOUN
faba-69	322	8	from	from	ADP
faba-69	322	9	the	the	DET
faba-69	322	10	european	european	PROPN
faba-69	322	11	union	union	PROPN
faba-69	322	12	.	.	PUNCT
faba-69	323	1	contaduría	contaduría	VERB
faba-69	323	2	y	y	PROPN
faba-69	323	3	administración	administración	PROPN
faba-69	323	4	62	62	NUM
faba-69	323	5	(	(	PUNCT
faba-69	323	6	3	3	NUM
faba-69	323	7	):	):	PUNCT
faba-69	323	8	1041	1041	NUM
faba-69	323	9	-	-	SYM
faba-69	323	10	1057	1057	NUM
faba-69	323	11	.	.	PUNCT
faba-69	324	1	szarowská	szarowská	PROPN
faba-69	324	2	,	,	PUNCT
faba-69	324	3	i.	i.	NOUN
faba-69	324	4	2013	2013	NUM
faba-69	324	5	.	.	PUNCT
faba-69	325	1	„	„	PUNCT
faba-69	325	2	effects	effect	NOUN
faba-69	325	3	of	of	ADP
faba-69	325	4	taxation	taxation	NOUN
faba-69	325	5	by	by	ADP
faba-69	325	6	economic	economic	ADJ
faba-69	325	7	functions	function	NOUN
faba-69	325	8	on	on	ADP
faba-69	325	9	economic	economic	ADJ
faba-69	325	10	growth	growth	NOUN
faba-69	325	11	in	in	ADP
faba-69	325	12	the	the	DET
faba-69	325	13	european	european	PROPN
faba-69	325	14	union‟.	union‟.	PROPN
faba-69	325	15	in	in	ADP
faba-69	325	16	proceedings	proceeding	NOUN
faba-69	325	17	of	of	ADP
faba-69	325	18	the	the	DET
faba-69	325	19	6th	6th	ADJ
faba-69	325	20	international	international	ADJ
faba-69	325	21	scientific	scientific	ADJ
faba-69	325	22	conference	conference	NOUN
faba-69	325	23	:	:	PUNCT
faba-69	325	24	finance	finance	NOUN
faba-69	325	25	and	and	CCONJ
faba-69	325	26	the	the	DET
faba-69	325	27	performance	performance	NOUN
faba-69	325	28	of	of	ADP
faba-69	325	29	firms	firm	NOUN
faba-69	325	30	in	in	ADP
faba-69	325	31	science	science	NOUN
faba-69	325	32	,	,	PUNCT
faba-69	325	33	education	education	NOUN
faba-69	325	34	and	and	CCONJ
faba-69	325	35	practice	practice	NOUN
faba-69	325	36	.	.	PUNCT
faba-69	326	1	tomas	tomas	PROPN
faba-69	326	2	bata	bata	PROPN
faba-69	326	3	university	university	PROPN
faba-69	326	4	,	,	PUNCT
faba-69	326	5	zlin	zlin	PROPN
faba-69	326	6	,	,	PUNCT
faba-69	326	7	pp	pp	ADJ
faba-69	326	8	.	.	PUNCT
faba-69	327	1	746	746	NUM
faba-69	327	2	-	-	SYM
faba-69	327	3	758	758	NUM
faba-69	327	4	.	.	PUNCT
faba-69	328	1	tanzi	tanzi	PROPN
faba-69	328	2	,	,	PUNCT
faba-69	328	3	t.	t.	PROPN
faba-69	328	4	,	,	PUNCT
faba-69	328	5	and	and	CCONJ
faba-69	328	6	h.	h.	PROPN
faba-69	328	7	zee	zee	PROPN
faba-69	328	8	.	.	PUNCT
faba-69	328	9	1996	1996	NUM
faba-69	328	10	.	.	PUNCT
faba-69	329	1	fiscal	fiscal	ADJ
faba-69	329	2	policy	policy	NOUN
faba-69	329	3	and	and	CCONJ
faba-69	329	4	long	long	ADV
faba-69	329	5	-	-	PUNCT
faba-69	329	6	run	run	NOUN
faba-69	329	7	growth	growth	NOUN
faba-69	329	8	.	.	PUNCT
faba-69	330	1	working	work	VERB
faba-69	330	2	paper	paper	NOUN
faba-69	330	3	no	no	INTJ
faba-69	330	4	.	.	PUNCT
faba-69	331	1	96/119	96/119	NUM
faba-69	331	2	,	,	PUNCT
faba-69	331	3	international	international	ADJ
faba-69	331	4	monetary	monetary	ADJ
faba-69	331	5	fund	fund	PROPN
faba-69	331	6	,	,	PUNCT
faba-69	331	7	washington	washington	PROPN
faba-69	331	8	.	.	PUNCT
faba-69	332	1	terzi	terzi	PROPN
faba-69	332	2	,	,	PUNCT
faba-69	332	3	c.	c.	PROPN
faba-69	332	4	,	,	PUNCT
faba-69	332	5	a.	a.	NOUN
faba-69	332	6	ammari	ammari	PROPN
faba-69	332	7	,	,	PUNCT
faba-69	332	8	a.	a.	NOUN
faba-69	332	9	bouchrika	bouchrika	PROPN
faba-69	332	10	,	,	PUNCT
faba-69	332	11	and	and	CCONJ
faba-69	332	12	k.	k.	PROPN
faba-69	332	13	mhadhbi	mhadhbi	PROPN
faba-69	332	14	.	.	PUNCT
faba-69	333	1	2017	2017	NUM
faba-69	333	2	.	.	PUNCT
faba-69	334	1	optimal	optimal	ADJ
faba-69	334	2	taxation	taxation	NOUN
faba-69	334	3	and	and	CCONJ
faba-69	334	4	economic	economic	ADJ
faba-69	334	5	growth	growth	NOUN
faba-69	334	6	in	in	ADP
faba-69	334	7	tunisia	tunisia	NOUN
faba-69	334	8	:	:	PUNCT
faba-69	334	9	short	short	ADJ
faba-69	334	10	and	and	CCONJ
faba-69	334	11	long	long	ADJ
faba-69	334	12	run	run	NOUN
faba-69	334	13	cointegration	cointegration	NOUN
faba-69	334	14	analysis	analysis	NOUN
faba-69	334	15	.	.	PUNCT
faba-69	335	1	available	available	ADJ
faba-69	335	2	at	at	ADP
faba-69	335	3	:	:	PUNCT
faba-69	335	4	https://hal.archivesouvertes.fr/hal-01541131/document	https://hal.archivesouvertes.fr/hal-01541131/document	PROPN
faba-69	335	5	(	(	PUNCT
faba-69	335	6	accessed	access	VERB
faba-69	335	7	14	14	NUM
faba-69	335	8	february	february	NOUN
faba-69	335	9	2021	2021	NUM
faba-69	335	10	)	)	PUNCT
faba-69	335	11	.	.	PUNCT
faba-69	336	1	world	world	PROPN
faba-69	336	2	bank	bank	PROPN
faba-69	336	3	,	,	PUNCT
faba-69	336	4	world	world	NOUN
faba-69	336	5	development	development	NOUN
faba-69	336	6	indicators	indicator	NOUN
faba-69	336	7	.	.	PUNCT
faba-69	337	1	2019	2019	NUM
faba-69	337	2	.	.	PUNCT
faba-69	337	3	households	household	NOUN
faba-69	337	4	and	and	CCONJ
faba-69	337	5	npishs	npishs	ADJ
faba-69	337	6	final	final	ADJ
faba-69	337	7	consumption	consumption	NOUN
faba-69	337	8	expenditure	expenditure	NOUN
faba-69	337	9	(	(	PUNCT
faba-69	337	10	%	%	NOUN
faba-69	337	11	of	of	ADP
faba-69	337	12	gdp	gdp	NOUN
faba-69	337	13	)	)	PUNCT
faba-69	337	14	.	.	PUNCT
faba-69	338	1	available	available	ADJ
faba-69	338	2	at	at	ADP
faba-69	338	3	:	:	PUNCT
faba-69	338	4	https://data.worldbank.org/indicator/ne.con.prvt.zs	https://data.worldbank.org/indicator/ne.con.prvt.zs	PRON
faba-69	338	5	(	(	PUNCT
faba-69	338	6	accessed	access	VERB
faba-69	338	7	14	14	NUM
faba-69	338	8	february	february	NOUN
faba-69	338	9	2021	2021	NUM
faba-69	338	10	)	)	PUNCT
faba-69	338	11	.	.	PUNCT
faba-69	339	1	xing	xing	PROPN
faba-69	339	2	,	,	PUNCT
faba-69	339	3	j.	j.	PROPN
faba-69	339	4	2011	2011	NUM
faba-69	339	5	.	.	PUNCT
faba-69	340	1	does	do	AUX
faba-69	340	2	tax	tax	NOUN
faba-69	340	3	structure	structure	NOUN
faba-69	340	4	affect	affect	VERB
faba-69	340	5	economic	economic	ADJ
faba-69	340	6	growth	growth	NOUN
faba-69	340	7	?	?	PUNCT
faba-69	341	1	empirical	empirical	ADJ
faba-69	341	2	evidence	evidence	NOUN
faba-69	341	3	from	from	ADP
faba-69	341	4	oecd	oecd	PROPN
faba-69	341	5	countries	country	NOUN
faba-69	341	6	.	.	PUNCT
faba-69	342	1	working	work	VERB
faba-69	342	2	paper	paper	PROPN
faba-69	342	3	11/20	11/20	NUM
faba-69	342	4	,	,	PUNCT
faba-69	342	5	oxford	oxford	PROPN
faba-69	342	6	university	university	PROPN
faba-69	342	7	centre	centre	NOUN
faba-69	342	8	for	for	ADP
faba-69	342	9	business	business	NOUN
faba-69	342	10	taxation	taxation	NOUN
faba-69	342	11	,	,	PUNCT
faba-69	342	12	oxford	oxford	PROPN
faba-69	342	13	.	.	PUNCT
faba-69	343	1	note	note	NOUN
faba-69	343	2	*	*	PUNCT
faba-69	343	3	this	this	DET
faba-69	343	4	article	article	NOUN
faba-69	343	5	contains	contain	VERB
faba-69	343	6	results	result	NOUN
faba-69	343	7	of	of	ADP
faba-69	343	8	a	a	DET
faba-69	343	9	scientific	scientific	ADJ
faba-69	343	10	project	project	NOUN
faba-69	343	11	:	:	PUNCT
faba-69	343	12	“	"	PUNCT
faba-69	343	13	problems	problem	NOUN
faba-69	343	14	and	and	CCONJ
faba-69	343	15	challenges	challenge	NOUN
faba-69	343	16	of	of	ADP
faba-69	343	17	fiscal	fiscal	ADJ
faba-69	343	18	policy	policy	NOUN
faba-69	343	19	in	in	ADP
faba-69	343	20	the	the	DET
faba-69	343	21	balkan	balkan	PROPN
faba-69	343	22	region	region	NOUN
faba-69	343	23	countries	country	NOUN
faba-69	343	24	”	"	PUNCT
faba-69	343	25	,	,	PUNCT
faba-69	343	26	carried	carry	VERB
faba-69	343	27	under	under	ADP
faba-69	343	28	contract	contract	NOUN
faba-69	343	29	nid	nid	PROPN
faba-69	343	30	ni-4/2020	ni-4/2020	ADP
faba-69	343	31	at	at	ADP
faba-69	343	32	university	university	NOUN
faba-69	343	33	of	of	ADP
faba-69	343	34	national	national	ADJ
faba-69	343	35	and	and	CCONJ
faba-69	343	36	world	world	NOUN
faba-69	343	37	economy	economy	NOUN
faba-69	343	38	,	,	PUNCT
faba-69	343	39	sofia	sofia	PROPN
faba-69	343	40	,	,	PUNCT
faba-69	343	41	bulgaria	bulgaria	PROPN
faba-69	343	42	.	.	PUNCT
faba-69	344	1	https://hal.archives-ouvertes.fr/hal-01541131/document	https://hal.archives-ouvertes.fr/hal-01541131/document	PROPN
faba-69	344	2	https://hal.archives-ouvertes.fr/hal-01541131/document	https://hal.archives-ouvertes.fr/hal-01541131/document	PROPN
faba-69	344	3	https://data.worldbank.org/indicator/ne.con.prvt.zs	https://data.worldbank.org/indicator/ne.con.prvt.zs	NUM