id	sid	eid	entity	type
ftr-371	1	1	microsoft	ORG
ftr-371	1	2	first	ORDINAL
ftr-371	1	3	5	CARDINAL
ftr-371	1	4	pages-new.doc	ORG
ftr-371	1	5	florida	GPE
ftr-371	1	6	9 2009	CARDINAL
ftr-371	1	7	5 469	CARDINAL
ftr-371	1	8	jane g. gravelle∗ i.	PERSON
ftr-371	1	9	471 ii	QUANTITY
ftr-371	2	1	483	CARDINAL
ftr-371	2	2	487 a.	PERSON
ftr-371	3	1	488 b.	PERSON
ftr-371	3	2	491	CARDINAL
ftr-371	4	1	492 d. revisions	QUANTITY
ftr-371	4	2	u.s.	GPE
ftr-371	4	3	494	CARDINAL
ftr-371	4	4	496 ∗ jane g. gravelle	PERSON
ftr-371	4	5	crs	ORG
ftr-371	7	1	two years	DATE
ftr-371	7	2	the senate budget committee	ORG
ftr-371	8	1	b.a.	GPE
ftr-371	8	2	the university of georgia	ORG
ftr-371	8	3	ph.d	NORP
ftr-371	9	1	george washington university	ORG
ftr-371	9	2	the national tax association	ORG
ftr-371	9	3	nta	ORG
ftr-371	9	4	2007	DATE
ftr-371	10	1	congress	ORG
ftr-371	11	1	470	CARDINAL
ftr-371	11	2	florida	GPE
ftr-371	11	3	9:5	CARDINAL
ftr-371	11	4	the united states	GPE
ftr-371	11	5	1918	DATE
ftr-371	12	1	1962	DATE
ftr-371	15	1	four	CARDINAL
ftr-371	16	1	two	CARDINAL
ftr-371	17	1	first	ORDINAL
ftr-371	19	1	general.2	GPE
ftr-371	19	2	u.s.	GPE
ftr-371	19	3	the united states	GPE
ftr-371	20	1	1	CARDINAL
ftr-371	20	2	william p. mcclure	PERSON
ftr-371	20	3	herman b. bouma	PERSON
ftr-371	20	4	1909 to 1989	DATE
ftr-371	20	5	jun. 19, 1989	DATE
ftr-371	20	6	13701390	DATE
ftr-371	21	1	2	CARDINAL
ftr-371	22	1	arnold c. harberger	PERSON
ftr-371	22	2	70	CARDINAL
ftr-371	22	3	jun. 1962	DATE
ftr-371	22	4	215-240	CARDINAL
ftr-371	23	1	3	CARDINAL
ftr-371	23	2	jane g.	PERSON
ftr-371	23	3	kent a. smetters	PERSON
ftr-371	23	4	2006	DATE
ftr-371	24	1	6	CARDINAL
ftr-371	24	2	1	CARDINAL
ftr-371	24	3	1-42	CARDINAL
ftr-371	25	1	2009	DATE
ftr-371	25	2	471	CARDINAL
ftr-371	25	3	second	ORDINAL
ftr-371	30	1	two	CARDINAL
ftr-371	33	1	two	CARDINAL
ftr-371	35	1	first	ORDINAL
ftr-371	38	1	i.	PERSON
ftr-371	38	2	two	CARDINAL
ftr-371	42	1	4	CARDINAL
ftr-371	43	1	larry langdon	PERSON
ftr-371	43	2	irs	ORG
ftr-371	43	3	pbs	ORG
ftr-371	43	4	feb. 19, 2003	DATE
ftr-371	44	1	bush	PERSON
ftr-371	45	1	australia	GPE
ftr-371	45	2	austria	GPE
ftr-371	45	3	belgium	GPE
ftr-371	45	4	canada	GPE
ftr-371	45	5	denmark	GPE
ftr-371	45	6	finland	GPE
ftr-371	45	7	france	GPE
ftr-371	45	8	germany	GPE
ftr-371	45	9	greece	GPE
ftr-371	45	10	hungary	GPE
ftr-371	45	11	iceland	GPE
ftr-371	45	12	italy	GPE
ftr-371	45	13	luxembourg	GPE
ftr-371	45	14	netherlands	GPE
ftr-371	45	15	norway	GPE
ftr-371	45	16	portugal	GPE
ftr-371	45	17	slovak republic	GPE
ftr-371	45	18	spain	GPE
ftr-371	45	19	sweden	GPE
ftr-371	45	20	switzerland	GPE
ftr-371	45	21	turkey	GPE
ftr-371	46	1	czech	NORP
ftr-371	46	2	iceland	GPE
ftr-371	46	3	japan	GPE
ftr-371	46	4	korea	GPE
ftr-371	46	5	mexico	GPE
ftr-371	46	6	new zealand	GPE
ftr-371	46	7	poland	GPE
ftr-371	46	8	the united kingdom	GPE
ftr-371	46	9	472	CARDINAL
ftr-371	46	10	florida	GPE
ftr-371	47	1	9:5	CARDINAL
ftr-371	47	2	u.s.	GPE
ftr-371	48	1	the united states	GPE
ftr-371	48	2	u.s.	GPE
ftr-371	49	1	u.s.	GPE
ftr-371	49	2	u.s.	GPE
ftr-371	49	3	u.s.	GPE
ftr-371	50	1	u.s.	GPE
ftr-371	51	1	u.s.	GPE
ftr-371	52	1	u.s.	GPE
ftr-371	53	1	u.s.	GPE
ftr-371	54	1	at least 10%	PERCENT
ftr-371	54	2	at least 50%	PERCENT
ftr-371	54	3	10%	PERCENT
ftr-371	54	4	u.s.	GPE
ftr-371	55	1	u.s.	GPE
ftr-371	56	1	the united states	GPE
ftr-371	56	2	u.s.	GPE
ftr-371	56	3	first	ORDINAL
ftr-371	57	1	the united states	GPE
ftr-371	57	2	first	ORDINAL
ftr-371	58	1	the united states	GPE
ftr-371	59	1	america	GPE
ftr-371	59	2	washington	GPE
ftr-371	59	3	nov. 2005	DATE
ftr-371	59	4	243	CARDINAL
ftr-371	60	1	6	CARDINAL
ftr-371	60	2	u.s.	GPE
ftr-371	60	3	jcx-55-08,	ORG
ftr-371	60	4	june 25, 2008	DATE
ftr-371	61	1	7	CARDINAL
ftr-371	61	2	irs	ORG
ftr-371	61	3	2004	DATE
ftr-371	61	4	$362 billion	MONEY
ftr-371	61	5	$97 billion	MONEY
ftr-371	62	1	irs	ORG
ftr-371	62	2	96282,00.html	CARDINAL
ftr-371	63	1	8	CARDINAL
ftr-371	63	2	u.s.	GPE
ftr-371	65	1	2009	DATE
ftr-371	65	2	473	CARDINAL
ftr-371	65	3	u.s.	GPE
ftr-371	65	4	u.s.	GPE
ftr-371	66	1	u.s.	GPE
ftr-371	66	2	u.s.	GPE
ftr-371	66	3	the u.s. treasury	ORG
ftr-371	67	1	u.s.	GPE
ftr-371	70	1	u.s.	GPE
ftr-371	70	2	one	CARDINAL
ftr-371	70	3	u.s.	GPE
ftr-371	70	4	u.s.	GPE
ftr-371	72	1	two	CARDINAL
ftr-371	72	2	one	CARDINAL
ftr-371	73	1	about half	CARDINAL
ftr-371	75	1	u.s.	GPE
ftr-371	75	2	1932 to 1976	DATE
ftr-371	75	3	two	CARDINAL
ftr-371	75	4	mcclure	ORG
ftr-371	75	5	bouma.10	ORG
ftr-371	80	1	one	CARDINAL
ftr-371	81	1	9	CARDINAL
ftr-371	81	2	harry grubert	PERSON
ftr-371	81	3	james a. baker ii	PERSON
ftr-371	82	1	27-28, 2006	DATE
ftr-371	83	1	10	CARDINAL
ftr-371	84	1	william p. mcclure	PERSON
ftr-371	84	2	herman b. bouma	PERSON
ftr-371	84	3	1909 to 1989	DATE
ftr-371	84	4	jun. 19, 1989	DATE
ftr-371	84	5	13701390	DATE
ftr-371	86	1	474	CARDINAL
ftr-371	86	2	florida	GPE
ftr-371	86	3	9:5	CARDINAL
ftr-371	86	4	2006	DATE
ftr-371	86	5	2009.11	CARDINAL
ftr-371	86	6	the united states	GPE
ftr-371	87	1	u.s.	GPE
ftr-371	87	2	u.s.	GPE
ftr-371	89	1	u.s.	GPE
ftr-371	90	1	1995	DATE
ftr-371	90	2	mutti	ORG
ftr-371	90	3	u.s.	GPE
ftr-371	90	4	only about 3%	PERCENT
ftr-371	90	5	bea	ORG
ftr-371	90	6	gao	PERSON
ftr-371	90	7	2008	DATE
ftr-371	90	8	4%	PERCENT
ftr-371	90	9	form.12 ii	PERSON
ftr-371	98	1	11	CARDINAL
ftr-371	99	1	david r. sicular	PERSON
ftr-371	99	2	apr. 23, 2007	DATE
ftr-371	100	1	349	CARDINAL
ftr-371	101	1	the end of 2008	DATE
ftr-371	101	2	an additional year	DATE
ftr-371	101	3	2008	DATE
ftr-371	101	4	110-343	CARDINAL
ftr-371	102	1	12	CARDINAL
ftr-371	103	1	harry grubert	PERSON
ftr-371	103	2	john mutti	PERSON
ftr-371	103	3	2 (nov. 1995	DATE
ftr-371	103	4	439	CARDINAL
ftr-371	104	1	u.s.	GPE
ftr-371	104	2	aug. 2008	DATE
ftr-371	105	1	13	CARDINAL
ftr-371	108	1	2009	DATE
ftr-371	108	2	475	CARDINAL
ftr-371	111	1	first	ORDINAL
ftr-371	114	1	one	CARDINAL
ftr-371	115	1	one	CARDINAL
ftr-371	120	1	10%	PERCENT
ftr-371	120	2	one	CARDINAL
ftr-371	120	3	50%	PERCENT
ftr-371	120	4	25%	PERCENT
ftr-371	120	5	first	ORDINAL
ftr-371	120	6	10%	PERCENT
ftr-371	120	7	5%	PERCENT
ftr-371	121	1	second	ORDINAL
ftr-371	121	2	7.5%	PERCENT
ftr-371	127	1	u.s.	GPE
ftr-371	127	2	u.s.	GPE
ftr-371	128	1	u.s.	GPE
ftr-371	128	2	476	CARDINAL
ftr-371	129	1	florida	GPE
ftr-371	130	1	9:5	CARDINAL
ftr-371	132	1	u.s.	GPE
ftr-371	138	1	the united states	GPE
ftr-371	138	2	u.s.	GPE
ftr-371	139	1	system.16 14	DATE
ftr-371	141	1	zero	CARDINAL
ftr-371	143	1	15	CARDINAL
ftr-371	143	2	1/(1+e	CARDINAL
ftr-371	145	1	close to zero	CARDINAL
ftr-371	145	2	100%	PERCENT
ftr-371	146	1	16	CARDINAL
ftr-371	148	1	zero	CARDINAL
ftr-371	149	1	2009	DATE
ftr-371	149	2	477	CARDINAL
ftr-371	151	1	third	ORDINAL
ftr-371	151	2	0%	PERCENT
ftr-371	151	3	5%	PERCENT
ftr-371	151	4	50%	PERCENT
ftr-371	151	5	7.5%	PERCENT
ftr-371	151	6	25%	PERCENT
ftr-371	151	7	10%	PERCENT
ftr-371	151	8	0%	PERCENT
ftr-371	152	1	50%	PERCENT
ftr-371	152	2	0%	PERCENT
ftr-371	152	3	25%	PERCENT
ftr-371	157	1	today	DATE
ftr-371	158	1	today	DATE
ftr-371	158	2	three	CARDINAL
ftr-371	158	3	first	ORDINAL
ftr-371	159	1	second	ORDINAL
ftr-371	162	1	roger h. gordon	PERSON
ftr-371	162	2	1985	DATE
ftr-371	162	3	quarterly	DATE
ftr-371	162	4	100	CARDINAL
ftr-371	162	5	feb. 1985	DATE
ftr-371	162	6	1	CARDINAL
ftr-371	164	1	17	CARDINAL
ftr-371	166	1	washington	GPE
ftr-371	166	2	nov. 2005	DATE
ftr-371	167	1	18	CARDINAL
ftr-371	167	2	edward d. kleinbard	PERSON
ftr-371	167	3	feb. 5, 2007	DATE
ftr-371	168	1	547-564	CARDINAL
ftr-371	169	1	478	CARDINAL
ftr-371	169	2	florida	GPE
ftr-371	169	3	9:5	CARDINAL
ftr-371	170	1	paul mcdaniel.19	PERSON
ftr-371	170	2	one	CARDINAL
ftr-371	170	3	u.s.	GPE
ftr-371	171	1	25%	PERCENT
ftr-371	171	2	the 50%	PERCENT
ftr-371	172	1	25%	PERCENT
ftr-371	172	2	0%	PERCENT
ftr-371	177	1	0%	PERCENT
ftr-371	177	2	25%	PERCENT
ftr-371	182	1	u.s.	GPE
ftr-371	183	1	desai	PERSON
ftr-371	183	2	harvard and economics	ORG
ftr-371	183	3	the university of michigan.22	ORG
ftr-371	183	4	19	CARDINAL
ftr-371	184	1	paul r. mcdaniel	PERSON
ftr-371	184	2	u.s.	GPE
ftr-371	185	1	florida	GPE
ftr-371	185	2	8	CARDINAL
ftr-371	185	3	3, 2007	DATE
ftr-371	186	1	20	CARDINAL
ftr-371	189	1	alan j. auerbach	PERSON
ftr-371	189	2	laurence j. kotlikoff	PERSON
ftr-371	189	3	new york	GPE
ftr-371	189	4	cambridge university press	ORG
ftr-371	189	5	1987	DATE
ftr-371	190	1	21	CARDINAL
ftr-371	191	1	donald j. rousslang	PERSON
ftr-371	191	2	national tax journal	ORG
ftr-371	191	3	53	DATE
ftr-371	191	4	sep. 2000	DATE
ftr-371	191	5	589-600	CARDINAL
ftr-371	192	1	22	CARDINAL
ftr-371	193	1	mihir desai	PERSON
ftr-371	193	2	james hines	PERSON
ftr-371	193	3	2009	DATE
ftr-371	193	4	479	CARDINAL
ftr-371	193	5	michael devereux,23	PERSON
ftr-371	193	6	british	NORP
ftr-371	195	1	first	ORDINAL
ftr-371	195	2	early 1960s	DATE
ftr-371	195	3	u.s.	GPE
ftr-371	195	4	u.s.	GPE
ftr-371	195	5	u.s.	GPE
ftr-371	196	1	1976	DATE
ftr-371	196	2	only 4%	PERCENT
ftr-371	196	3	2007	DATE
ftr-371	196	4	61%	PERCENT
ftr-371	197	1	mid1980s	GPE
ftr-371	197	2	u.s.	GPE
ftr-371	197	3	less than 1%,27	CARDINAL
ftr-371	197	4	u.s.	GPE
ftr-371	197	5	u.s.	GPE
ftr-371	198	1	three	CARDINAL
ftr-371	199	1	first	ORDINAL
ftr-371	199	2	one	CARDINAL
ftr-371	200	1	second	ORDINAL
ftr-371	201	1	third	ORDINAL
ftr-371	201	2	56	CARDINAL
ftr-371	201	3	sep. 2003	DATE
ftr-371	201	4	487-502	CARDINAL
ftr-371	202	1	23	CARDINAL
ftr-371	203	1	michael p. devereux	PERSON
ftr-371	203	2	jun. 11, 1990	DATE
ftr-371	204	1	24	CARDINAL
ftr-371	205	1	daniel j. frisch	PERSON
ftr-371	205	2	apr. 30, 1990	DATE
ftr-371	206	1	581-591	CARDINAL
ftr-371	207	1	25	CARDINAL
ftr-371	207	2	590	CARDINAL
ftr-371	208	1	devereux	ORG
ftr-371	209	1	26	CARDINAL
ftr-371	210	1	first	ORDINAL
ftr-371	210	2	peggy musgrave	PERSON
ftr-371	211	1	united states	GPE
ftr-371	211	2	cambridge ma	PERSON
ftr-371	211	3	harvard law school	ORG
ftr-371	211	4	1969	DATE
ftr-371	212	1	108	CARDINAL
ftr-371	213	1	27	CARDINAL
ftr-371	213	2	jane g. gravelle	PERSON
ftr-371	213	3	rl34115	GPE
ftr-371	213	4	congress	ORG
ftr-371	213	5	washington	GPE
ftr-371	213	6	d.c. 2008	GPE
ftr-371	214	1	480	CARDINAL
ftr-371	214	2	florida	GPE
ftr-371	215	1	9:5	CARDINAL
ftr-371	217	1	first	ORDINAL
ftr-371	219	1	two	CARDINAL
ftr-371	221	1	two	CARDINAL
ftr-371	221	2	12%	PERCENT
ftr-371	221	3	6%	PERCENT
ftr-371	221	4	at least 7.5%	PERCENT
ftr-371	221	5	10%	PERCENT
ftr-371	228	1	first	ORDINAL
ftr-371	228	2	28	CARDINAL
ftr-371	230	1	29	CARDINAL
ftr-371	231	1	oecd	ORG
ftr-371	231	2	oecd	ORG
ftr-371	231	3	17, 2007	DATE
ftr-371	232	1	0.75	CARDINAL
ftr-371	232	2	only about half	CARDINAL
ftr-371	234	1	2009	DATE
ftr-371	234	2	481	CARDINAL
ftr-371	236	1	second	ORDINAL
ftr-371	237	1	second	ORDINAL
ftr-371	243	1	the end of 2007	DATE
ftr-371	243	2	$60.8 trillion	MONEY
ftr-371	243	3	u.s.	GPE
ftr-371	243	4	$19.9 trillion	MONEY
ftr-371	243	5	about a third	CARDINAL
ftr-371	243	6	u.s.	GPE
ftr-371	243	7	bea	ORG
ftr-371	243	8	less than 10%	PERCENT
ftr-371	243	9	u.s.	GPE
ftr-371	243	10	$5.2 trillion	MONEY
ftr-371	243	11	u.s.	GPE
ftr-371	243	12	u.s.	GPE
ftr-371	243	13	2.8	MONEY
ftr-371	243	14	u.s.	GPE
ftr-371	243	15	23%	PERCENT
ftr-371	243	16	two thirds	CARDINAL
ftr-371	243	17	$15.4 trillion	MONEY
ftr-371	243	18	about three	CARDINAL
ftr-371	244	1	u.s.	GPE
ftr-371	244	2	$12.6 trillion	MONEY
ftr-371	244	3	almost six	CARDINAL
ftr-371	246	1	two-thirds	CARDINAL
ftr-371	247	1	the end of 2005	DATE
ftr-371	247	2	two	CARDINAL
ftr-371	247	3	u.k.	GPE
ftr-371	248	1	16%	PERCENT
ftr-371	248	2	japan	GPE
ftr-371	248	3	15%	PERCENT
ftr-371	249	1	u.k.	GPE
ftr-371	249	2	30%	PERCENT
ftr-371	249	3	u.s.	GPE
ftr-371	249	4	39%	PERCENT
ftr-371	249	5	japan	GPE
ftr-371	249	6	41%	PERCENT
ftr-371	250	1	two	CARDINAL
ftr-371	250	2	7% and 6%	PERCENT
ftr-371	250	3	35%.33	CARDINAL
ftr-371	250	4	two	CARDINAL
ftr-371	250	5	30	CARDINAL
ftr-371	253	1	31	CARDINAL
ftr-371	255	1	32	CARDINAL
ftr-371	256	1	$5.2 trillion	MONEY
ftr-371	256	2	u.s.	GPE
ftr-371	256	3	$19.9 trillion	MONEY
ftr-371	256	4	$2.4 trillion	MONEY
ftr-371	256	5	$5.2 trillion	MONEY
ftr-371	257	1	33	CARDINAL
ftr-371	257	2	nov. 2005	DATE
ftr-371	257	3	u.s.	GPE
ftr-371	257	4	treasury	ORG
ftr-371	257	5	u.s.	GPE
ftr-371	258	1	482	CARDINAL
ftr-371	258	2	florida	GPE
ftr-371	258	3	9:5	CARDINAL
ftr-371	258	4	bermuda	PERSON
ftr-371	258	5	5%	PERCENT
ftr-371	258	6	the cayman islands	GPE
ftr-371	258	7	3%	PERCENT
ftr-371	259	1	the department of treasury	ORG
ftr-371	259	2	bermuda	ORG
ftr-371	259	3	u.s.	GPE
ftr-371	259	4	u.s.	GPE
ftr-371	261	1	investors=	ORG
ftr-371	269	1	34	CARDINAL
ftr-371	269	2	u.s.	GPE
ftr-371	269	3	treasury	ORG
ftr-371	269	4	u.s.	GPE
ftr-371	270	1	35	CARDINAL
ftr-371	270	2	desai	PERSON
ftr-371	270	3	dhammika dharmapala	PERSON
ftr-371	270	4	oct. 2007	DATE
ftr-371	270	5	between 0.8 and 2.1	CARDINAL
ftr-371	270	6	one	CARDINAL
ftr-371	271	1	1.6	CARDINAL
ftr-371	271	2	2003	DATE
ftr-371	272	1	roger gordon	PERSON
ftr-371	272	2	joosung jun	PERSON
ftr-371	272	3	alberto giovanni	PERSON
ftr-371	272	4	r. glenn hubbard	PERSON
ftr-371	272	5	joel slemrod	PERSON
ftr-371	272	6	chicago	GPE
ftr-371	272	7	university of chicago press	ORG
ftr-371	272	8	1993	DATE
ftr-371	273	1	2009	DATE
ftr-371	273	2	483	CARDINAL
ftr-371	278	1	second	ORDINAL
ftr-371	285	1	2007	DATE
ftr-371	285	2	study.37	PRODUCT
ftr-371	287	1	2006	DATE
ftr-371	287	2	36	CARDINAL
ftr-371	287	3	two	CARDINAL
ftr-371	289	1	37	CARDINAL
ftr-371	290	1	u.s.	GPE
ftr-371	290	2	treasury	ORG
ftr-371	290	3	u.s.	GPE
ftr-371	290	4	nov. 2007	DATE
ftr-371	291	1	484	CARDINAL
ftr-371	291	2	florida	GPE
ftr-371	291	3	9:5	CARDINAL
ftr-371	291	4	u.s.	GPE
ftr-371	291	5	two	CARDINAL
ftr-371	291	6	one	CARDINAL
ftr-371	296	1	one	CARDINAL
ftr-371	296	2	two	CARDINAL
ftr-371	297	1	u.s.	GPE
ftr-371	297	2	u.s.	GPE
ftr-371	298	1	u.s.	GPE
ftr-371	299	1	2004	DATE
ftr-371	302	1	grubert	PERSON
ftr-371	302	2	ireland	GPE
ftr-371	302	3	three	CARDINAL
ftr-371	302	4	mean.40 gao	PERSON
ftr-371	302	5	bermuda	ORG
ftr-371	302	6	ireland	GPE
ftr-371	302	7	uk	GPE
ftr-371	302	8	caribbean	LOC
ftr-371	302	9	38	DATE
ftr-371	303	1	david r. sicular	PERSON
ftr-371	303	2	apr. 23, 2007	DATE
ftr-371	304	1	349	CARDINAL
ftr-371	305	1	39	CARDINAL
ftr-371	306	1	oecd	ORG
ftr-371	306	2	oecd	ORG
ftr-371	306	3	nov. 17, 2007	DATE
ftr-371	306	4	chapter 5.	LAW
ftr-371	307	1	harry grubert	PERSON
ftr-371	307	2	rosanne altshuler	PERSON
ftr-371	307	3	john w. diamond	PERSON
ftr-371	307	4	george zodrow	PERSON
ftr-371	307	5	cambridge	GPE
ftr-371	307	6	mit press	ORG
ftr-371	307	7	2008	DATE
ftr-371	308	1	2009	DATE
ftr-371	308	2	485	CARDINAL
ftr-371	308	3	singapore	GPE
ftr-371	308	4	switzerland	GPE
ftr-371	308	5	u.s.	GPE
ftr-371	308	6	martin sullivan	PERSON
ftr-371	308	7	many years	DATE
ftr-371	309	1	2004	DATE
ftr-371	309	2	1998	DATE
ftr-371	309	3	8.4%	PERCENT
ftr-371	309	4	u.s.	GPE
ftr-371	309	5	23.8%	PERCENT
ftr-371	309	6	ireland	GPE
ftr-371	309	7	17.9%	PERCENT
ftr-371	309	8	switzerland	GPE
ftr-371	309	9	16.6%	PERCENT
ftr-371	309	10	the cayman islands	GPE
ftr-371	309	11	three	CARDINAL
ftr-371	309	12	ten	CARDINAL
ftr-371	309	13	five	CARDINAL
ftr-371	309	14	2004	DATE
ftr-371	309	15	netherlands	GPE
ftr-371	309	16	bermuda	GPE
ftr-371	309	17	ireland	GPE
ftr-371	309	18	switzerland	GPE
ftr-371	309	19	china	GPE
ftr-371	309	20	12%	PERCENT
ftr-371	309	21	five	CARDINAL
ftr-371	309	22	canada	GPE
ftr-371	309	23	japan	GPE
ftr-371	309	24	mexico	GPE
ftr-371	309	25	australia	GPE
ftr-371	309	26	the united kingdom	GPE
ftr-371	309	27	23%.44	CARDINAL
ftr-371	309	28	the cayman islands	GPE
ftr-371	309	29	literature.47	ORG
ftr-371	310	1	about $6 billion	MONEY
ftr-371	310	2	year,48	GPE
ftr-371	311	1	altshuler	ORG
ftr-371	311	2	grubert	PERSON
ftr-371	311	3	2002	DATE
ftr-371	311	4	28%	PERCENT
ftr-371	312	1	that year	DATE
ftr-371	312	2	about $11	MONEY
ftr-371	312	3	that year	DATE
ftr-371	312	4	41	CARDINAL
ftr-371	313	1	u.s.	GPE
ftr-371	313	2	aug. 2008	DATE
ftr-371	314	1	42	DATE
ftr-371	315	1	martin sullivan	PERSON
ftr-371	315	2	u.s.	GPE
ftr-371	315	3	hundreds of billions	MONEY
ftr-371	315	4	24, 2004	DATE
ftr-371	315	5	960	CARDINAL
ftr-371	316	1	43	CARDINAL
ftr-371	317	1	martin sullivan	PERSON
ftr-371	318	1	sept. 14, 2004	DATE
ftr-371	319	1	1190-1200	CARDINAL
ftr-371	319	2	irs	ORG
ftr-371	319	3	oct. 11, 2004	DATE
ftr-371	320	1	151	CARDINAL
ftr-371	322	1	martin sullivan	PERSON
ftr-371	322	2	august 25, 2008	DATE
ftr-371	323	1	724	CARDINAL
ftr-371	324	1	45	CARDINAL
ftr-371	324	2	jane g. gravelle	PERSON
ftr-371	324	3	crs	ORG
ftr-371	324	4	rl34115	GPE
ftr-371	324	5	washington	GPE
ftr-371	324	6	d.c.	GPE
ftr-371	324	7	congress	ORG
ftr-371	324	8	2008	DATE
ftr-371	325	1	46	DATE
ftr-371	326	1	james r. hines	PERSON
ftr-371	326	2	jr.	PERSON
ftr-371	326	3	national tax journal	ORG
ftr-371	327	1	52	DATE
ftr-371	327	2	jun. 1999	DATE
ftr-371	327	3	305	CARDINAL
ftr-371	328	1	47	CARDINAL
ftr-371	329	1	u.s.	GPE
ftr-371	329	2	jcx-55-08	ORG
ftr-371	329	3	jun. 25, 2008 48	DATE
ftr-371	330	1	2007-2011	DATE
ftr-371	330	2	sep.	GPE
ftr-371	330	3	24, 2007	DATE
ftr-371	330	4	24	CARDINAL
ftr-371	330	5	49	DATE
ftr-371	331	1	harry grubert	PERSON
ftr-371	331	2	rosanne altshuler	PERSON
ftr-371	332	1	john w. diamond	PERSON
ftr-371	332	2	george r. zodrow	PERSON
ftr-371	332	3	cambridge	GPE
ftr-371	332	4	mit press	ORG
ftr-371	332	5	2008	DATE
ftr-371	333	1	486	CARDINAL
ftr-371	333	2	florida	GPE
ftr-371	333	3	9:5	CARDINAL
ftr-371	333	4	around $13 billion	MONEY
ftr-371	333	5	2004	DATE
ftr-371	333	6	$26 billion	MONEY
ftr-371	333	7	2007	DATE
ftr-371	334	1	martin sullivan	PERSON
ftr-371	334	2	$75 billion	MONEY
ftr-371	334	3	abroad.50	DATE
ftr-371	334	4	u.s.	GPE
ftr-371	334	5	$26 billion	MONEY
ftr-371	334	6	2004	DATE
ftr-371	337	1	sullivan	PERSON
ftr-371	337	2	between $10 billion and $20 billion	MONEY
ftr-371	338	1	altshuler	PERSON
ftr-371	338	2	grubert	PERSON
ftr-371	338	3	sullivan	PERSON
ftr-371	338	4	$7 billion	MONEY
ftr-371	338	5	between 1997 and 2002	DATE
ftr-371	338	6	the united states	GPE
ftr-371	339	1	sullivan	PERSON
ftr-371	339	2	$17 billion dollar	MONEY
ftr-371	339	3	christian	NORP
ftr-371	339	4	schultz	PERSON
ftr-371	339	5	$87 billion	MONEY
ftr-371	339	6	2001	DATE
ftr-371	339	7	35%	PERCENT
ftr-371	339	8	about $30	MONEY
ftr-371	339	9	billion.53 pak	ORG
ftr-371	339	10	$53 billion	MONEY
ftr-371	339	11	2001.54	CARDINAL
ftr-371	339	12	over $60 billion	MONEY
ftr-371	339	13	2004	DATE
ftr-371	339	14	35%	PERCENT
ftr-371	339	15	an estimated $180 billion	MONEY
ftr-371	340	1	50	CARDINAL
ftr-371	341	1	u.s.	GPE
ftr-371	341	2	treasury	ORG
ftr-371	341	3	$10 billion	MONEY
ftr-371	341	4	sept. 27, 2004	DATE
ftr-371	342	1	1477-1481	CARDINAL
ftr-371	343	1	51	CARDINAL
ftr-371	344	1	rosanne altshuler	PERSON
ftr-371	344	2	harry grubert	PERSON
ftr-371	344	3	feb. 2006	DATE
ftr-371	344	4	459474	DATE
ftr-371	345	1	52	DATE
ftr-371	346	1	martin sullivan	PERSON
ftr-371	346	2	u.s.	GPE
ftr-371	346	3	the united states	GPE
ftr-371	346	4	mar. 10, 2008	DATE
ftr-371	346	5	1078-1082	DATE
ftr-371	347	1	53	CARDINAL
ftr-371	348	1	charles w. christian	PERSON
ftr-371	348	2	thomas d. schultz	PERSON
ftr-371	348	3	irs	ORG
ftr-371	348	4	2005	DATE
ftr-371	350	1	54	CARDINAL
ftr-371	351	1	simon j. pak	PERSON
ftr-371	351	2	john s. zdanowicz	PERSON
ftr-371	351	3	u.s.	GPE
ftr-371	351	4	2001	DATE
ftr-371	351	5	u.s.	GPE
ftr-371	352	1	oct. 31, 2002	DATE
ftr-371	353	1	55	CARDINAL
ftr-371	354	1	u.s.	GPE
ftr-371	354	2	mar. 2008	DATE
ftr-371	356	1	2009	DATE
ftr-371	356	2	487	CARDINAL
ftr-371	356	3	regressions.56	PERSON
ftr-371	356	4	u.s.	GPE
ftr-371	358	1	the united states	GPE
ftr-371	359	1	u.s.	GPE
ftr-371	362	1	oecd	ORG
ftr-371	362	2	the european union	ORG
ftr-371	362	3	oecd	ORG
ftr-371	362	4	u.s.	GPE
ftr-371	362	5	2001	DATE
ftr-371	362	6	the european union	ORG
ftr-371	362	7	the united states.59	GPE
ftr-371	366	1	56	CARDINAL
ftr-371	368	1	57	CARDINAL
ftr-371	369	1	sep. 2005	DATE
ftr-371	370	1	39	CARDINAL
ftr-371	371	1	58	CARDINAL
ftr-371	372	1	martin a. sullivan	PERSON
ftr-371	372	2	jul. 30, 2007	DATE
ftr-371	373	1	327-337	CARDINAL
ftr-371	374	1	59	CARDINAL
ftr-371	375	1	488	CARDINAL
ftr-371	375	2	florida	GPE
ftr-371	375	3	9:5	CARDINAL
ftr-371	375	4	2004	DATE
ftr-371	376	1	four	CARDINAL
ftr-371	377	1	first	ORDINAL
ftr-371	378	1	second	ORDINAL
ftr-371	379	1	third	ORDINAL
ftr-371	382	1	a.	PERSON
ftr-371	385	1	one	CARDINAL
ftr-371	385	2	2006	DATE
ftr-371	386	1	the united states	GPE
ftr-371	387	1	60	CARDINAL
ftr-371	389	1	one	CARDINAL
ftr-371	392	1	jane g. gravelle	PERSON
ftr-371	392	2	rl33545	GPE
ftr-371	392	3	washington	GPE
ftr-371	392	4	d.c.	GPE
ftr-371	392	5	congress	ORG
ftr-371	392	6	2007	DATE
ftr-371	393	1	2009	DATE
ftr-371	393	2	489	CARDINAL
ftr-371	394	1	one	CARDINAL
ftr-371	394	2	canadian	NORP
ftr-371	395	1	canadian	NORP
ftr-371	396	1	avi-yonah,61	PERSON
ftr-371	397	1	charles mclure	PERSON
ftr-371	397	2	european	NORP
ftr-371	397	3	union.62	NORP
ftr-371	397	4	the u.s. treasury	ORG
ftr-371	397	5	$50 billion	MONEY
ftr-371	397	6	the united states	GPE
ftr-371	398	1	u.s.	GPE
ftr-371	401	1	ireland	GPE
ftr-371	401	2	singapore	GPE
ftr-371	404	1	the european union	ORG
ftr-371	406	1	u.s.	GPE
ftr-371	407	1	harry grubert	PERSON
ftr-371	407	2	61	CARDINAL
ftr-371	408	1	kimberly a. clausing	PERSON
ftr-371	408	2	reuven s. avi-yonah	PERSON
ftr-371	408	3	hamilton	PERSON
ftr-371	408	4	2007-2008	DATE
ftr-371	408	5	jun. 2007	GPE
ftr-371	409	1	62	DATE
ftr-371	410	1	charles e. mclure	PERSON
ftr-371	410	2	european	NORP
ftr-371	411	1	james m. poterba	PERSON
ftr-371	411	2	2008	DATE
ftr-371	412	1	490	CARDINAL
ftr-371	412	2	florida	GPE
ftr-371	412	3	9:5	CARDINAL
ftr-371	414	1	u.s.	GPE
ftr-371	414	2	clinton	PERSON
ftr-371	414	3	one	CARDINAL
ftr-371	414	4	three	CARDINAL
ftr-371	414	5	2000	CARDINAL
ftr-371	416	1	treasury	ORG
ftr-371	418	1	levin	PERSON
ftr-371	419	1	dorgan	PERSON
ftr-371	419	2	levin	PERSON
ftr-371	419	3	s. 396	PERSON
ftr-371	419	4	100th	ORDINAL
ftr-371	419	5	u.s.	GPE
ftr-371	420	1	2007	DATE
ftr-371	420	2	rangel	PERSON
ftr-371	420	3	h.r.3970	GPE
ftr-371	421	1	$106 billion	MONEY
ftr-371	421	2	ten years	DATE
ftr-371	422	1	u.s.	GPE
ftr-371	424	1	63	CARDINAL
ftr-371	425	1	harry grubert	PERSON
ftr-371	425	2	cesif0	ORG
ftr-371	425	3	dec. 2004	DATE
ftr-371	426	1	64	DATE
ftr-371	427	1	u.s. treasury department	ORG
ftr-371	427	2	u.s.	GPE
ftr-371	427	3	dec. 2000	DATE
ftr-371	428	1	65	DATE
ftr-371	429	1	jane g. gravelle	PERSON
ftr-371	429	2	2007	DATE
ftr-371	429	3	rl34249	GPE
ftr-371	429	4	washington	GPE
ftr-371	429	5	d.c.	GPE
ftr-371	429	6	congress	ORG
ftr-371	429	7	2007	DATE
ftr-371	430	1	2009	DATE
ftr-371	430	2	491	CARDINAL
ftr-371	430	3	2005	DATE
ftr-371	430	4	harry grubert	PERSON
ftr-371	430	5	10	MONEY
ftr-371	431	1	rangel	PERSON
ftr-371	436	1	66	CARDINAL
ftr-371	437	1	harry grubert	PERSON
ftr-371	437	2	john mutti	PERSON
ftr-371	437	3	washington	GPE
ftr-371	437	4	d.c	GPE
ftr-371	437	5	aei press	ORG
ftr-371	437	6	2001	DATE
ftr-371	438	1	harry grubert	PERSON
ftr-371	438	2	rosanne altshuler	PERSON
ftr-371	438	3	acorporate	PERSON
ftr-371	439	1	john w. diamond	PERSON
ftr-371	439	2	george r. zodrow	PERSON
ftr-371	439	3	cambridge	GPE
ftr-371	439	4	mit press	ORG
ftr-371	439	5	2008	DATE
ftr-371	440	1	67	CARDINAL
ftr-371	441	1	2005	DATE
ftr-371	441	2	washington	GPE
ftr-371	441	3	dc	GPE
ftr-371	441	4	u.s.	GPE
ftr-371	441	5	jan. 27, 2005	DATE
ftr-371	441	6	u.s.	GPE
ftr-371	441	7	jcx-55-08	ORG
ftr-371	441	8	jun. 26, 2008	DATE
ftr-371	442	1	68	CARDINAL
ftr-371	443	1	harry grubert	PERSON
ftr-371	443	2	national tax journal	ORG
ftr-371	443	3	54	DATE
ftr-371	443	4	dec. 2001	DATE
ftr-371	443	5	811	CARDINAL
ftr-371	443	6	69	CARDINAL
ftr-371	444	1	joann m. weiner	PERSON
ftr-371	444	2	nov. 26, 2007	DATE
ftr-371	444	3	853-854	CARDINAL
ftr-371	444	4	the national tax association meetings	ORG
ftr-371	444	5	nov. 2007	DATE
ftr-371	444	6	melissa redmiles	PERSON
ftr-371	444	7	irs	ORG
ftr-371	444	8	roy clemmons	PERSON
ftr-371	444	9	michael r. kinney	PERSON
ftr-371	444	10	aug. 25, 2007	DATE
ftr-371	445	1	759-768	CARDINAL
ftr-371	446	1	492	CARDINAL
ftr-371	446	2	florida	GPE
ftr-371	446	3	9:5	CARDINAL
ftr-371	448	1	first	ORDINAL
ftr-371	448	2	1995	DATE
ftr-371	448	3	1997	DATE
ftr-371	450	1	one	CARDINAL
ftr-371	452	1	2006	DATE
ftr-371	454	1	the united states	GPE
ftr-371	456	1	u.s.	GPE
ftr-371	456	2	grubert	PERSON
ftr-371	456	3	70	CARDINAL
ftr-371	457	1	u.s.	GPE
ftr-371	457	2	jcx-55-08	ORG
ftr-371	457	3	jun. 26, 2008	DATE
ftr-371	457	4	edward kleinbard	PERSON
ftr-371	457	5	feb. 5, 2007	DATE
ftr-371	458	1	547-564	CARDINAL
ftr-371	458	2	j. clifton fleming, jr.	PERSON
ftr-371	458	3	robert j. peroni	PERSON
ftr-371	458	4	u.s.	GPE
ftr-371	458	5	dec. 19, 2005	DATE
ftr-371	458	6	1557-1577	CARDINAL
ftr-371	459	1	71	CARDINAL
ftr-371	459	2	j. clifton fleming, jr.	PERSON
ftr-371	459	3	robert j. peroni	PERSON
ftr-371	459	4	stephen e. shay	PERSON
ftr-371	459	5	feb. 7, 2000	DATE
ftr-371	459	6	harry grubert	PERSON
ftr-371	459	7	rosanne altshuler	PERSON
ftr-371	460	1	john w. diamond	PERSON
ftr-371	460	2	george r. zodrow	PERSON
ftr-371	460	3	cambridge	GPE
ftr-371	460	4	mit press	ORG
ftr-371	460	5	2008	DATE
ftr-371	460	6	2009	DATE
ftr-371	460	7	493	CARDINAL
ftr-371	460	8	2002	DATE
ftr-371	460	9	28%	PERCENT
ftr-371	460	10	that year	DATE
ftr-371	460	11	about $11 billion.72	MONEY
ftr-371	460	12	that year	DATE
ftr-371	460	13	around $13 billion	MONEY
ftr-371	460	14	2004	DATE
ftr-371	460	15	$26 billion	MONEY
ftr-371	460	16	2007	DATE
ftr-371	461	1	the united states	GPE
ftr-371	462	1	u.s.	GPE
ftr-371	463	1	grubert	PERSON
ftr-371	463	2	about 30%	PERCENT
ftr-371	463	3	28%	PERCENT
ftr-371	463	4	only 18%	PERCENT
ftr-371	466	1	the united states	GPE
ftr-371	468	1	one	CARDINAL
ftr-371	472	1	one	CARDINAL
ftr-371	472	2	the united states	GPE
ftr-371	473	1	2003	DATE
ftr-371	473	2	the united states	GPE
ftr-371	474	1	u.s.	GPE
ftr-371	474	2	jcx-55-08	ORG
ftr-371	474	3	jun. 26, 2008	DATE
ftr-371	474	4	72	DATE
ftr-371	475	1	harry grubert	PERSON
ftr-371	475	2	rosanne altshuler	PERSON
ftr-371	476	1	john w. diamond	PERSON
ftr-371	476	2	george r. zodrow	PERSON
ftr-371	476	3	cambridge	GPE
ftr-371	476	4	mit press	ORG
ftr-371	476	5	2008	DATE
ftr-371	477	1	494	CARDINAL
ftr-371	477	2	florida	GPE
ftr-371	477	3	9:5	CARDINAL
ftr-371	477	4	d.	NORP
ftr-371	477	5	u.s.	GPE
ftr-371	477	6	u.s.	GPE
ftr-371	479	1	u.s.	GPE
ftr-371	481	1	2003	DATE
ftr-371	481	2	15%	PERCENT
ftr-371	481	3	15%	PERCENT
ftr-371	481	4	5%	PERCENT
ftr-371	482	1	5%	PERCENT
ftr-371	482	2	zero	CARDINAL
ftr-371	483	1	20% to 15%	PERCENT
ftr-371	484	1	35%	PERCENT
ftr-371	484	2	31%	PERCENT
ftr-371	485	1	another two to three	CARDINAL
ftr-371	487	1	u.s.	GPE
ftr-371	488	1	treasury	ORG
ftr-371	488	2	27%	PERCENT
ftr-371	488	3	3790	CARDINAL
ftr-371	488	4	rangel	PERSON
ftr-371	488	5	30.5%	PERCENT
ftr-371	489	1	one	CARDINAL
ftr-371	489	2	73	CARDINAL
ftr-371	490	1	jane g. gravelle	PERSON
ftr-371	490	2	crs	ORG
ftr-371	490	3	rl34115	GPE
ftr-371	490	4	washington	GPE
ftr-371	490	5	d.c.	GPE
ftr-371	490	6	congress	ORG
ftr-371	490	7	2008	DATE
ftr-371	491	1	74	DATE
ftr-371	491	2	jane g. gravelle	PERSON
ftr-371	491	3	thomas l. hungerford	PERSON
ftr-371	491	4	congress	ORG
ftr-371	491	5	rl34229	PRODUCT
ftr-371	491	6	congress	ORG
ftr-371	491	7	washington	GPE
ftr-371	491	8	d.c. 2008	GPE
ftr-371	492	1	half	CARDINAL
ftr-371	494	1	2009	DATE
ftr-371	494	2	495	CARDINAL
ftr-371	496	1	the united states	GPE
ftr-371	497	1	july of 2007	DATE
ftr-371	497	2	21%	PERCENT
ftr-371	497	3	1980	DATE
ftr-371	497	4	50%	PERCENT
ftr-371	497	5	2004	DATE
ftr-371	498	1	17% to 14%	PERCENT
ftr-371	498	2	3% to 21%	PERCENT
ftr-371	498	3	3% to 15%	PERCENT
ftr-371	499	1	subchapter	PERSON
ftr-371	499	2	10	CARDINAL
ftr-371	499	3	35	CARDINAL
ftr-371	499	4	1982	DATE
ftr-371	499	5	75 in 1996	DATE
ftr-371	499	6	100	CARDINAL
ftr-371	499	7	2004	DATE
ftr-371	500	1	1990	DATE
ftr-371	500	2	1997	DATE
ftr-371	501	1	treasury	ORG
ftr-371	501	2	u.s.	GPE
ftr-371	506	1	united states department	ORG
ftr-371	506	2	treasury	ORG
ftr-371	506	3	treasury	ORG
ftr-371	506	4	jul. 30, 2007	DATE
ftr-371	507	1	76	CARDINAL
ftr-371	508	1	edward kleinbard	PERSON
ftr-371	508	2	2007-09	DATE
ftr-371	508	3	washington	GPE
ftr-371	508	4	d.c.	GPE
ftr-371	508	5	the brookings institution	ORG
ftr-371	508	6	2007	DATE
ftr-371	512	1	alvin c	PERSON
ftr-371	512	2	warren	PERSON
ftr-371	512	3	first	ORDINAL
ftr-371	512	4	feb. 25, 2008	DATE
ftr-371	513	1	921-939	CARDINAL
ftr-371	514	1	mar. 3, 2008	DATE
ftr-371	514	2	1043-1048	CARDINAL
ftr-371	515	1	warren	PERSON
ftr-371	515	2	496	CARDINAL
ftr-371	515	3	florida	GPE
ftr-371	515	4	9:5	CARDINAL
ftr-371	518	1	u.s.	GPE
ftr-371	522	1	mar. 17, 2008	DATE
ftr-371	523	1	1254-1255	CARDINAL
ftr-371	524	1	mar. 31, 2008	DATE
ftr-371	525	1	1417-1419	CARDINAL