id	sid	eid	entity	type
fsr-3715	1	1	1057-0810(92)90008-z	DATE
fsr-3715	1	2	2(2	CARDINAL
fsr-3715	1	3	157	CARDINAL
fsr-3715	1	4	0 1993	DATE
fsr-3715	1	5	jai press inc	ORG
fsr-3715	1	6	1057-0810	DATE
fsr-3715	2	1	phyllis schiller	PERSON
fsr-3715	2	2	myers virginia commonwealth university consumption-savings	ORG
fsr-3715	2	3	david altig	PERSON
fsr-3715	2	4	federal reserve bank	ORG
fsr-3715	2	5	cleveland	GPE
fsr-3715	2	6	steven j. davis	PERSON
fsr-3715	2	7	university of chicago	ORG
fsr-3715	3	1	two	CARDINAL
fsr-3715	6	1	american	NORP
fsr-3715	6	2	december 1992	DATE
fsr-3715	6	3	82(5	DATE
fsr-3715	6	4	1199-1220	CARDINAL
fsr-3715	7	1	american	NORP
fsr-3715	8	1	a. j. auerbach	PERSON
fsr-3715	8	2	l. j. kotlikoff	PERSON
fsr-3715	9	1	the united states	GPE
fsr-3715	10	1	u.s.	GPE
fsr-3715	11	1	the next several decades	DATE
fsr-3715	13	1	scandinavian journal of economics	ORG
fsr-3715	13	2	1992	DATE
fsr-3715	13	3	281	CARDINAL
fsr-3715	15	1	158 financialservicesreview,2(2	CARDINAL
fsr-3715	15	2	1993	DATE
fsr-3715	15	3	vito tanzi	PERSON
fsr-3715	15	4	howell h. zee	ORG
fsr-3715	15	5	washington	GPE
fsr-3715	15	6	dc	GPE
fsr-3715	17	1	journal of public economics	ORG
fsr-3715	17	2	february 1993	DATE
fsr-3715	17	3	253	CARDINAL
fsr-3715	18	1	north-holland publishing company	ORG
fsr-3715	19	1	luigi guiso	PERSON
fsr-3715	19	2	bank of italy	ORG
fsr-3715	19	3	rome	GPE
fsr-3715	19	4	italy	GPE
fsr-3715	19	5	jappelli	PERSON
fsr-3715	19	6	istituto universitario navale	ORG
fsr-3715	19	7	naples	GPE
fsr-3715	19	8	italy	GPE
fsr-3715	19	9	daniele terlizzese	PERSON
fsr-3715	19	10	bank of italy	ORG
fsr-3715	19	11	rome	GPE
fsr-3715	19	12	italy	GPE
fsr-3715	20	1	1989	DATE
fsr-3715	20	2	italian	NORP
fsr-3715	24	1	journal ofmonetary economics	ORG
fsr-3715	24	2	november 1992	DATE
fsr-3715	24	3	30(2	CARDINAL
fsr-3715	24	4	307-337	CARDINAL
fsr-3715	25	1	north-holland publishing company	ORG
fsr-3715	26	1	kai a. konrad	PERSON
fsr-3715	26	2	university of munich	ORG
fsr-3715	32	1	july 1992	DATE
fsr-3715	32	2	18(2	DATE
fsr-3715	32	3	215	CARDINAL
fsr-3715	33	1	north-holland publishing company	ORG
fsr-3715	34	1	w. a.	PERSON
fsr-3715	35	1	159	CARDINAL
fsr-3715	38	1	canadian journal of economics	ORG
fsr-3715	38	2	august 1992	DATE
fsr-3715	38	3	25(3	DATE
fsr-3715	38	4	743	CARDINAL
fsr-3715	40	1	h. elizabeth peters	PERSON
fsr-3715	40	2	university of colorado	ORG
fsr-3715	41	1	the united states	GPE
fsr-3715	43	1	only about 9% to 11%	PERCENT
fsr-3715	46	1	another three to five	CARDINAL
fsr-3715	47	1	august 1992,74(3	DATE
fsr-3715	47	2	456	CARDINAL
fsr-3715	48	1	north-holland	GPE
fsr-3715	49	1	donald cox	PERSON
fsr-3715	49	2	boston college	ORG
fsr-3715	49	3	jappelli	PERSON
fsr-3715	49	4	instituto di studi economici	ORG
fsr-3715	49	5	naples	GPE
fsr-3715	51	1	u.s.	GPE
fsr-3715	52	1	1983	DATE
fsr-3715	54	1	75 percent	PERCENT
fsr-3715	56	1	9 percent	PERCENT
fsr-3715	57	1	may 1993	DATE
fsr-3715	57	2	25(2	DATE
fsr-3715	57	3	197	CARDINAL
fsr-3715	59	1	160	CARDINAL
fsr-3715	59	2	2(2	CARDINAL
fsr-3715	59	3	1993	DATE
fsr-3715	59	4	betty c. daniel	PERSON
fsr-3715	59	5	state university of new york	ORG
fsr-3715	59	6	albany	GPE
fsr-3715	62	1	two	CARDINAL
fsr-3715	64	1	176	CARDINAL
fsr-3715	65	1	steven f. venti	PERSON
fsr-3715	65	2	david a.	PERSON
fsr-3715	65	3	harvard university	ORG
fsr-3715	65	4	cambridge	GPE
fsr-3715	71	1	journul of public economics	ORG
fsr-3715	71	2	april 199 1,44(3	DATE
fsr-3715	71	3	37	CARDINAL
fsr-3715	72	1	north-holland publishing company	ORG
fsr-3715	73	1	m. livingstone	PERSON
fsr-3715	73	2	london school of economics	ORG
fsr-3715	73	3	peter k. lunt	PERSON
fsr-3715	73	4	univer sity college london	ORG
fsr-3715	73	5	uk	GPE
fsr-3715	74	1	the united kingdom	GPE
fsr-3715	74	2	recent years	DATE
fsr-3715	76	1	three	CARDINAL
fsr-3715	78	1	161	CARDINAL
fsr-3715	81	1	journul ofeconomic psychology	ORG
fsr-3715	81	2	1992	DATE
fsr-3715	81	3	13	CARDINAL
fsr-3715	81	4	111	CARDINAL
fsr-3715	82	1	north-holland publishing company	ORG
fsr-3715	83	1	r. uppal	PERSON
fsr-3715	84	1	two	CARDINAL
fsr-3715	86	1	direc tion	PERSON
fsr-3715	88	1	april 1992,l	DATE
fsr-3715	89	1	126	CARDINAL
fsr-3715	91	1	p. r. masson	PERSON
fsr-3715	96	1	october 1987	DATE
fsr-3715	97	1	march 1992	DATE
fsr-3715	97	2	39(l	DATE
fsr-3715	97	3	101	CARDINAL
fsr-3715	99	1	162	CARDINAL
fsr-3715	99	2	1993	DATE
fsr-3715	99	3	moshirian	NORP
fsr-3715	99	4	the university of new south wales	ORG
fsr-3715	99	5	sydney	GPE
fsr-3715	99	6	australia	GPE
fsr-3715	101	1	the united nations	ORG
fsr-3715	103	1	journaz	PERSON
fsr-3715	103	2	february 1993	DATE
fsr-3715	103	3	17	CARDINAL
fsr-3715	103	4	1	CARDINAL
fsr-3715	103	5	7	CARDINAL
fsr-3715	104	1	north-	NORP
fsr-3715	104	2	clarence c. y. kwan	PERSON
fsr-3715	104	3	mcmaster university	ORG
fsr-3715	104	4	hamilton	PERSON
fsr-3715	104	5	canada	GPE
fsr-3715	106	1	markowitz	ORG
fsr-3715	106	2	1956	DATE
fsr-3715	106	3	1959,1987	DATE
fsr-3715	106	4	1965	DATE
fsr-3715	106	5	markowitz	ORG
fsr-3715	109	1	journul of economics and business	ORG
fsr-3715	109	2	february 1993	DATE
fsr-3715	109	3	45	CARDINAL
fsr-3715	109	4	1	CARDINAL
fsr-3715	109	5	91	CARDINAL
fsr-3715	110	1	the journal of economics	ORG
fsr-3715	110	2	busi ness	PERSON
fsr-3715	111	1	robert j. shiller	PERSON
fsr-3715	111	2	yale univer sity	ORG
fsr-3715	111	3	andrea e. beltratti	PERSON
fsr-3715	111	4	university of turin	ORG
fsr-3715	111	5	italy	GPE
fsr-3715	114	1	the last century	DATE
fsr-3715	114	2	163	CARDINAL
fsr-3715	115	1	annual	DATE
fsr-3715	115	2	the united states	GPE
fsr-3715	115	3	187	CARDINAL
fsr-3715	115	4	1-1989	DATE
fsr-3715	115	5	the united kingdom	GPE
fsr-3715	115	6	19 18-1989	DATE
fsr-3715	116	1	journal ofmonetary economics	ORG
fsr-3715	116	2	october 1992,30	DATE
fsr-3715	116	3	1	CARDINAL
fsr-3715	116	4	2546	CARDINAL
fsr-3715	117	1	north-holland	GPE
fsr-3715	118	1	dewan a. abdullah	PERSON
fsr-3715	118	2	steven c. hayworth	PERSON
fsr-3715	118	3	eastern michigan university	ORG
fsr-3715	119	1	granger causality	PERSON
fsr-3715	119	2	monthly	DATE
fsr-3715	120	1	granger	PERSON
fsr-3715	123	1	quarterly	DATE
fsr-3715	123	2	winter 1993	DATE
fsr-3715	123	3	32	DATE
fsr-3715	123	4	1	CARDINAL
fsr-3715	123	5	50-67	CARDINAL
fsr-3715	124	1	quarterly	DATE
fsr-3715	125	1	harold a. black	PERSON
fsr-3715	125	2	university of tennessee	ORG
fsr-3715	125	3	robert l. schweitzer	PERSON
fsr-3715	125	4	university of delaware	ORG
fsr-3715	126	1	treasury	ORG
fsr-3715	128	1	february 1993	DATE
fsr-3715	128	2	17(l	DATE
fsr-3715	128	3	19	CARDINAL
fsr-3715	129	1	north-holland publishing company	ORG
fsr-3715	130	1	ko wang	PERSON
fsr-3715	130	2	su han chan	PERSON
fsr-3715	130	3	california	GPE
fsr-3715	130	4	fullerton	GPE
fsr-3715	130	5	george w. gau	PERSON
fsr-3715	130	6	university of texas	ORG
fsr-3715	131	1	first	ORDINAL
fsr-3715	131	2	87	CARDINAL
fsr-3715	131	3	1971-1988	DATE
fsr-3715	133	1	first	ORDINAL
fsr-3715	133	2	190 trading days	DATE
fsr-3715	134	1	164	CARDINAL
fsr-3715	134	2	2(2	CARDINAL
fsr-3715	134	3	1993	DATE
fsr-3715	134	4	non-13(f	GPE
fsr-3715	135	1	journal of financial economics	ORG
fsr-3715	135	2	june 1992,31(3	DATE
fsr-3715	135	3	381	CARDINAL
fsr-3715	136	1	north-holland publishing company	ORG
fsr-3715	137	1	patric h.	PERSON
fsr-3715	137	2	shott	PERSON
fsr-3715	137	3	yunhi	PERSON
fsr-3715	137	4	ohio state university	ORG
fsr-3715	139	1	nately	GPE
fsr-3715	140	1	one	CARDINAL
fsr-3715	140	2	u.s.	GPE
fsr-3715	140	3	1986	DATE
fsr-3715	141	1	journal ofpublic economics	ORG
fsr-3715	141	2	august 1992,48(3	DATE
fsr-3715	141	3	293	CARDINAL
fsr-3715	142	1	north-holland publishing company	ORG
fsr-3715	143	1	the tax reform act of	LAW
fsr-3715	143	2	1986	DATE
fsr-3715	143	3	university of wisconsin-madison	ORG
fsr-3715	143	4	european	NORP
fsr-3715	143	5	luxembourg	GPE
fsr-3715	144	1	the tax reform act	LAW
fsr-3715	144	2	1986	DATE
fsr-3715	147	1	1988	DATE
fsr-3715	149	1	june 1991	DATE
fsr-3715	149	2	15(3	DATE
fsr-3715	149	3	501	CARDINAL
fsr-3715	150	1	north-holland publishing company	ORG
fsr-3715	150	2	jean dermine	PERSON
fsr-3715	150	3	damien neven	PERSON
fsr-3715	150	4	insead fontainebleau	PERSON
fsr-3715	150	5	france	GPE
fsr-3715	150	6	jacques f. thisse	PERSON
fsr-3715	150	7	belgium	GPE
fsr-3715	153	1	165	CARDINAL
fsr-3715	155	1	june 1991	DATE
fsr-3715	155	2	15(3): 485499	DATE
fsr-3715	156	1	north-holland publishing company	ORG
fsr-3715	157	1	philippe jot-ion	PERSON
fsr-3715	157	2	columbia university	ORG
fsr-3715	158	1	three	CARDINAL
fsr-3715	159	1	u.s.	GPE
fsr-3715	159	2	three	CARDINAL
fsr-3715	159	3	the period 1931 to 1987	DATE
fsr-3715	160	1	covari antes	ORG
fsr-3715	162	1	june 1991,1.5(3	DATE
fsr-3715	162	2	717	CARDINAL
fsr-3715	163	1	north-holland publishing company	ORG
fsr-3715	164	1	the tax reform act of	LAW
fsr-3715	164	2	1986	DATE
fsr-3715	164	3	douglas hearth	PERSON
fsr-3715	164	4	james n. rimbey	PERSON
fsr-3715	164	5	university of arkan sas	ORG
fsr-3715	165	1	the tax reform act of	LAW
fsr-3715	165	2	1986	DATE
fsr-3715	165	3	ine	ORG
fsr-3715	166	1	tra	ORG
fsr-3715	168	1	post-tra	EVENT
fsr-3715	169	1	the tax reform act of	LAW
fsr-3715	169	2	1986	DATE
fsr-3715	170	1	quarterly	DATE
fsr-3715	170	2	winter 1993	DATE
fsr-3715	170	3	68-81	CARDINAL
fsr-3715	171	1	quarterly	DATE
fsr-3715	173	1	c. a. e. goodhart	PERSON
fsr-3715	173	2	m. p. taylor	PERSON
fsr-3715	175	1	scottish journal	ORG
fsr-3715	175	2	166	CARDINAL
fsr-3715	175	3	2(2	CARDINAL
fsr-3715	175	4	1993	DATE
fsr-3715	175	5	1992,39	CARDINAL
fsr-3715	175	6	1	CARDINAL
fsr-3715	175	7	1-13	DATE
fsr-3715	176	1	the joumal ofeconomic literature.	ORG
fsr-3715	177	1	1974-1988	DATE
fsr-3715	177	2	darryl1 hendricks	PERSON
fsr-3715	177	3	jayendu patel	PERSON
fsr-3715	177	4	richard zeckhauser	PERSON
fsr-3715	177	5	harvard university	ORG
fsr-3715	178	1	one-year	DATE
fsr-3715	180	1	six to eight percent	PERCENT
fsr-3715	183	1	the journal offinance	ORG
fsr-3715	183	2	march 1993,48( 1	DATE
fsr-3715	183	3	93-130	CARDINAL
fsr-3715	185	1	michael m. megaard	PERSON
fsr-3715	185	2	annis,	ORG
fsr-3715	185	3	spokane	GPE
fsr-3715	185	4	wa	GPE
fsr-3715	185	5	susan l. megaard	PERSON
fsr-3715	185	6	eastern washington university	ORG
fsr-3715	186	1	section 1034	LAW
fsr-3715	186	2	section 121	LAW
fsr-3715	186	3	one	CARDINAL
fsr-3715	187	1	spring 1993,20(3	DATE
fsr-3715	187	2	269	CARDINAL
fsr-3715	189	1	cynthia e. bird	PERSON
fsr-3715	189	2	california state university	ORG
fsr-3715	189	3	san bernardino	GPE
fsr-3715	191	1	winter	DATE
fsr-3715	191	2	1993,20(2	CARDINAL
fsr-3715	191	3	135	CARDINAL
fsr-3715	193	1	167	CARDINAL
fsr-3715	193	2	j. allen seward	PERSON
fsr-3715	193	3	charles j. delaney	PERSON
fsr-3715	193	4	baylor university	ORG
fsr-3715	193	5	marc t. smith	PERSON
fsr-3715	193	6	university of florida	ORG
fsr-3715	197	1	spring 1992,7(2	DATE
fsr-3715	197	2	195	CARDINAL
fsr-3715	200	1	a. dunbar	PERSON
fsr-3715	200	2	s. nordhauser	PERSON
fsr-3715	202	1	1981	DATE
fsr-3715	204	1	three	CARDINAL
fsr-3715	204	2	1979-86	DATE
fsr-3715	204	3	1981	DATE
fsr-3715	205	1	198 1	DATE
fsr-3715	205	2	national tax journal	ORG
fsr-3715	205	3	2	CARDINAL
fsr-3715	205	4	december 1991,44(4	DATE
fsr-3715	205	5	519	CARDINAL
fsr-3715	206	1	the national tax journal.	ORG
fsr-3715	207	1	ben amoako-adu	PERSON
fsr-3715	207	2	wilfrid laurier university	ORG
fsr-3715	207	3	canada	GPE
fsr-3715	207	4	m. rashid	PERSON
fsr-3715	207	5	university of new brunswick	ORG
fsr-3715	207	6	canada	GPE
fsr-3715	207	7	m. stebbins	PERSON
fsr-3715	207	8	mount saint vincent university	ORG
fsr-3715	207	9	halifax	GPE
fsr-3715	207	10	canada	GPE
fsr-3715	208	1	canada	GPE
fsr-3715	208	2	500,000	MONEY
fsr-3715	208	3	100,000	MONEY
fsr-3715	208	4	two years later	DATE
fsr-3715	209	1	168	CARDINAL
fsr-3715	209	2	2(2	CARDINAL
fsr-3715	209	3	1993	DATE
fsr-3715	210	1	1985	DATE
fsr-3715	210	2	1987	DATE
fsr-3715	211	1	canada	GPE
fsr-3715	212	1	april 1992	DATE
fsr-3715	212	2	16(2	DATE
fsr-3715	212	3	275	CARDINAL
fsr-3715	213	1	north-holland publishing company	ORG