id	sid	tid	token	lemma	pos
ftr-1583	1	1	621	621	NUM
ftr-1583	1	2	florida	florida	PROPN
ftr-1583	1	3	tax	tax	NOUN
ftr-1583	1	4	review	review	NOUN
ftr-1583	1	5	volume	volume	NOUN
ftr-1583	1	6	22	22	NUM
ftr-1583	1	7	2019	2019	NUM
ftr-1583	1	8	number	number	NOUN
ftr-1583	1	9	3	3	NUM
ftr-1583	1	10	introduction	introduction	NOUN
ftr-1583	1	11	:	:	PUNCT
ftr-1583	1	12	a	a	DET
ftr-1583	1	13	tribute	tribute	NOUN
ftr-1583	1	14	to	to	ADP
ftr-1583	1	15	michael	michael	PROPN
ftr-1583	1	16	k.	k.	PROPN
ftr-1583	1	17	friel	friel	PROPN
ftr-1583	1	18	by	by	ADP
ftr-1583	1	19	yariv	yariv	PROPN
ftr-1583	1	20	brauner	brauner	NOUN
ftr-1583	1	21	it	it	PRON
ftr-1583	1	22	is	be	AUX
ftr-1583	1	23	a	a	DET
ftr-1583	1	24	great	great	ADJ
ftr-1583	1	25	honor	honor	NOUN
ftr-1583	1	26	for	for	SCONJ
ftr-1583	1	27	me	i	PRON
ftr-1583	1	28	to	to	PART
ftr-1583	1	29	edit	edit	VERB
ftr-1583	1	30	this	this	DET
ftr-1583	1	31	issue	issue	NOUN
ftr-1583	1	32	of	of	ADP
ftr-1583	1	33	the	the	DET
ftr-1583	1	34	florida	florida	PROPN
ftr-1583	1	35	tax	tax	NOUN
ftr-1583	1	36	review	review	NOUN
ftr-1583	1	37	in	in	ADP
ftr-1583	1	38	honor	honor	NOUN
ftr-1583	1	39	of	of	ADP
ftr-1583	1	40	not	not	PART
ftr-1583	1	41	only	only	ADV
ftr-1583	1	42	one	one	NUM
ftr-1583	1	43	of	of	ADP
ftr-1583	1	44	the	the	DET
ftr-1583	1	45	greatest	great	ADJ
ftr-1583	1	46	educators	educator	NOUN
ftr-1583	1	47	i	i	PRON
ftr-1583	1	48	have	have	AUX
ftr-1583	1	49	known	know	VERB
ftr-1583	1	50	but	but	CCONJ
ftr-1583	1	51	also	also	ADV
ftr-1583	1	52	the	the	DET
ftr-1583	1	53	best	good	ADJ
ftr-1583	1	54	human	human	ADJ
ftr-1583	1	55	being	being	NOUN
ftr-1583	1	56	i	i	PRON
ftr-1583	1	57	have	have	AUX
ftr-1583	1	58	known	know	VERB
ftr-1583	1	59	.	.	PUNCT
ftr-1583	2	1	i	i	PRON
ftr-1583	2	2	could	could	AUX
ftr-1583	2	3	never	never	ADV
ftr-1583	2	4	reciprocate	reciprocate	VERB
ftr-1583	2	5	all	all	DET
ftr-1583	2	6	that	that	PRON
ftr-1583	2	7	mike	mike	PROPN
ftr-1583	2	8	friel	friel	PROPN
ftr-1583	2	9	has	have	AUX
ftr-1583	2	10	done	do	VERB
ftr-1583	2	11	for	for	ADP
ftr-1583	2	12	me	i	PRON
ftr-1583	2	13	and	and	CCONJ
ftr-1583	2	14	my	my	PRON
ftr-1583	2	15	career	career	NOUN
ftr-1583	2	16	,	,	PUNCT
ftr-1583	2	17	and	and	CCONJ
ftr-1583	2	18	i	i	PRON
ftr-1583	2	19	am	be	AUX
ftr-1583	2	20	sure	sure	ADJ
ftr-1583	2	21	that	that	SCONJ
ftr-1583	2	22	his	his	PRON
ftr-1583	2	23	many	many	ADJ
ftr-1583	2	24	students	student	NOUN
ftr-1583	2	25	and	and	CCONJ
ftr-1583	2	26	friends	friend	NOUN
ftr-1583	2	27	share	share	VERB
ftr-1583	2	28	this	this	DET
ftr-1583	2	29	sentiment	sentiment	NOUN
ftr-1583	2	30	.	.	PUNCT
ftr-1583	3	1	i	i	PRON
ftr-1583	3	2	apologize	apologize	VERB
ftr-1583	3	3	in	in	ADP
ftr-1583	3	4	advance	advance	NOUN
ftr-1583	3	5	for	for	ADP
ftr-1583	3	6	my	my	PRON
ftr-1583	3	7	shortage	shortage	NOUN
ftr-1583	3	8	in	in	ADP
ftr-1583	3	9	words	word	NOUN
ftr-1583	3	10	,	,	PUNCT
ftr-1583	3	11	yet	yet	CCONJ
ftr-1583	3	12	i	i	PRON
ftr-1583	3	13	know	know	VERB
ftr-1583	3	14	that	that	SCONJ
ftr-1583	3	15	mike	mike	PROPN
ftr-1583	3	16	will	will	AUX
ftr-1583	3	17	always	always	ADV
ftr-1583	3	18	appreciate	appreciate	VERB
ftr-1583	3	19	academic	academic	ADJ
ftr-1583	3	20	contributions	contribution	NOUN
ftr-1583	3	21	such	such	ADJ
ftr-1583	3	22	as	as	ADP
ftr-1583	3	23	those	those	PRON
ftr-1583	3	24	included	include	VERB
ftr-1583	3	25	in	in	ADP
ftr-1583	3	26	this	this	DET
ftr-1583	3	27	issue	issue	NOUN
ftr-1583	3	28	by	by	ADP
ftr-1583	3	29	his	his	PRON
ftr-1583	3	30	students	student	NOUN
ftr-1583	3	31	and	and	CCONJ
ftr-1583	3	32	friends	friend	NOUN
ftr-1583	3	33	,	,	PUNCT
ftr-1583	3	34	all	all	PRON
ftr-1583	3	35	of	of	ADP
ftr-1583	3	36	which	which	PRON
ftr-1583	3	37	are	be	AUX
ftr-1583	3	38	original	original	ADJ
ftr-1583	3	39	and	and	CCONJ
ftr-1583	3	40	discuss	discuss	VERB
ftr-1583	3	41	cuttingedge	cuttingedge	NOUN
ftr-1583	3	42	issues	issue	NOUN
ftr-1583	3	43	related	relate	VERB
ftr-1583	3	44	to	to	ADP
ftr-1583	3	45	tax	tax	NOUN
ftr-1583	3	46	policy	policy	NOUN
ftr-1583	3	47	that	that	PRON
ftr-1583	3	48	the	the	DET
ftr-1583	3	49	world	world	NOUN
ftr-1583	3	50	faces	face	VERB
ftr-1583	3	51	at	at	ADP
ftr-1583	3	52	present	present	ADJ
ftr-1583	3	53	.	.	PUNCT
ftr-1583	4	1	i	i	PRON
ftr-1583	4	2	am	be	AUX
ftr-1583	4	3	quite	quite	ADV
ftr-1583	4	4	sure	sure	ADJ
ftr-1583	4	5	mike	mike	PROPN
ftr-1583	4	6	will	will	AUX
ftr-1583	4	7	prefer	prefer	VERB
ftr-1583	4	8	this	this	PRON
ftr-1583	4	9	over	over	ADP
ftr-1583	4	10	lengthy	lengthy	ADJ
ftr-1583	4	11	praises	praise	NOUN
ftr-1583	4	12	,	,	PUNCT
ftr-1583	4	13	which	which	PRON
ftr-1583	4	14	he	he	PRON
ftr-1583	4	15	greatly	greatly	ADV
ftr-1583	4	16	deserves	deserve	VERB
ftr-1583	4	17	.	.	PUNCT
ftr-1583	5	1	this	this	DET
ftr-1583	5	2	issue	issue	NOUN
ftr-1583	5	3	includes	include	VERB
ftr-1583	5	4	three	three	NUM
ftr-1583	5	5	parts	part	NOUN
ftr-1583	5	6	.	.	PUNCT
ftr-1583	6	1	all	all	DET
ftr-1583	6	2	three	three	NUM
ftr-1583	6	3	include	include	VERB
ftr-1583	6	4	works	work	NOUN
ftr-1583	6	5	exposing	expose	VERB
ftr-1583	6	6	different	different	ADJ
ftr-1583	6	7	perspectives	perspective	NOUN
ftr-1583	6	8	on	on	ADP
ftr-1583	6	9	the	the	DET
ftr-1583	6	10	universal	universal	ADJ
ftr-1583	6	11	struggle	struggle	NOUN
ftr-1583	6	12	of	of	ADP
ftr-1583	6	13	nation	nation	NOUN
ftr-1583	6	14	states	state	NOUN
ftr-1583	6	15	with	with	ADP
ftr-1583	6	16	the	the	DET
ftr-1583	6	17	economic	economic	ADJ
ftr-1583	6	18	and	and	CCONJ
ftr-1583	6	19	market	market	NOUN
ftr-1583	6	20	realities	reality	NOUN
ftr-1583	6	21	of	of	ADP
ftr-1583	6	22	the	the	DET
ftr-1583	6	23	twentyfirst	twentyfirst	ADJ
ftr-1583	6	24	century	century	NOUN
ftr-1583	6	25	when	when	SCONJ
ftr-1583	6	26	they	they	PRON
ftr-1583	6	27	come	come	VERB
ftr-1583	6	28	to	to	PART
ftr-1583	6	29	form	form	VERB
ftr-1583	6	30	their	their	PRON
ftr-1583	6	31	tax	tax	NOUN
ftr-1583	6	32	policies	policy	NOUN
ftr-1583	6	33	.	.	PUNCT
ftr-1583	7	1	the	the	DET
ftr-1583	7	2	first	first	ADJ
ftr-1583	7	3	part	part	NOUN
ftr-1583	7	4	focuses	focus	VERB
ftr-1583	7	5	on	on	ADP
ftr-1583	7	6	the	the	DET
ftr-1583	7	7	united	united	PROPN
ftr-1583	7	8	states	states	PROPN
ftr-1583	7	9	,	,	PUNCT
ftr-1583	7	10	whose	whose	DET
ftr-1583	7	11	international	international	ADJ
ftr-1583	7	12	tax	tax	NOUN
ftr-1583	7	13	regime	regime	NOUN
ftr-1583	7	14	was	be	AUX
ftr-1583	7	15	dramatically	dramatically	ADV
ftr-1583	7	16	reformed	reform	VERB
ftr-1583	7	17	in	in	ADP
ftr-1583	7	18	2017	2017	NUM
ftr-1583	7	19	with	with	ADP
ftr-1583	7	20	an	an	DET
ftr-1583	7	21	unprecedented	unprecedented	ADJ
ftr-1583	7	22	lack	lack	NOUN
ftr-1583	7	23	of	of	ADP
ftr-1583	7	24	guidance	guidance	NOUN
ftr-1583	7	25	.	.	PUNCT
ftr-1583	8	1	the	the	DET
ftr-1583	8	2	2017	2017	NUM
ftr-1583	8	3	tax	tax	NOUN
ftr-1583	8	4	cut	cut	NOUN
ftr-1583	8	5	and	and	CCONJ
ftr-1583	8	6	jobs	job	NOUN
ftr-1583	8	7	act	act	NOUN
ftr-1583	8	8	(	(	PUNCT
ftr-1583	8	9	tcja	tcja	NOUN
ftr-1583	8	10	)	)	PUNCT
ftr-1583	8	11	introduced	introduce	VERB
ftr-1583	8	12	a	a	DET
ftr-1583	8	13	potpourri	potpourri	NOUN
ftr-1583	8	14	of	of	ADP
ftr-1583	8	15	reforms	reform	NOUN
ftr-1583	8	16	that	that	PRON
ftr-1583	8	17	struggle	struggle	VERB
ftr-1583	8	18	to	to	PART
ftr-1583	8	19	reflect	reflect	VERB
ftr-1583	8	20	a	a	DET
ftr-1583	8	21	single	single	ADJ
ftr-1583	8	22	coherent	coherent	ADJ
ftr-1583	8	23	set	set	NOUN
ftr-1583	8	24	of	of	ADP
ftr-1583	8	25	policy	policy	NOUN
ftr-1583	8	26	goals	goal	NOUN
ftr-1583	8	27	.	.	PUNCT
ftr-1583	9	1	some	some	PRON
ftr-1583	9	2	of	of	ADP
ftr-1583	9	3	the	the	DET
ftr-1583	9	4	changes	change	NOUN
ftr-1583	9	5	represented	represent	VERB
ftr-1583	9	6	dramatic	dramatic	ADJ
ftr-1583	9	7	policy	policy	NOUN
ftr-1583	9	8	volteface	volteface	NOUN
ftr-1583	9	9	,	,	PUNCT
ftr-1583	9	10	while	while	SCONJ
ftr-1583	9	11	others	other	NOUN
ftr-1583	9	12	implemented	implement	VERB
ftr-1583	9	13	long	long	ADV
ftr-1583	9	14	acknowledged	acknowledge	VERB
ftr-1583	9	15	contingency	contingency	NOUN
ftr-1583	9	16	plans	plan	NOUN
ftr-1583	9	17	that	that	PRON
ftr-1583	9	18	had	have	AUX
ftr-1583	9	19	been	be	AUX
ftr-1583	9	20	discussed	discuss	VERB
ftr-1583	9	21	and	and	CCONJ
ftr-1583	9	22	analyzed	analyze	VERB
ftr-1583	9	23	before	before	ADV
ftr-1583	9	24	.	.	PUNCT
ftr-1583	10	1	some	some	PRON
ftr-1583	10	2	seem	seem	VERB
ftr-1583	10	3	to	to	PART
ftr-1583	10	4	reflect	reflect	VERB
ftr-1583	10	5	international	international	ADJ
ftr-1583	10	6	developments	development	NOUN
ftr-1583	10	7	,	,	PUNCT
ftr-1583	10	8	conforming	conform	VERB
ftr-1583	10	9	to	to	ADP
ftr-1583	10	10	what	what	PRON
ftr-1583	10	11	may	may	AUX
ftr-1583	10	12	be	be	AUX
ftr-1583	10	13	the	the	DET
ftr-1583	10	14	new	new	ADJ
ftr-1583	10	15	international	international	ADJ
ftr-1583	10	16	consensus	consensus	NOUN
ftr-1583	10	17	,	,	PUNCT
ftr-1583	10	18	while	while	SCONJ
ftr-1583	10	19	others	other	NOUN
ftr-1583	10	20	clearly	clearly	ADV
ftr-1583	10	21	go	go	VERB
ftr-1583	10	22	against	against	ADP
ftr-1583	10	23	such	such	ADJ
ftr-1583	10	24	trends	trend	NOUN
ftr-1583	10	25	.	.	PUNCT
ftr-1583	11	1	the	the	DET
ftr-1583	11	2	first	first	ADJ
ftr-1583	11	3	article	article	NOUN
ftr-1583	11	4	,	,	PUNCT
ftr-1583	11	5	by	by	ADP
ftr-1583	11	6	christine	christine	PROPN
ftr-1583	11	7	ann	ann	PROPN
ftr-1583	11	8	davis	davis	PROPN
ftr-1583	11	9	,	,	PUNCT
ftr-1583	11	10	is	be	AUX
ftr-1583	11	11	a	a	DET
ftr-1583	11	12	good	good	ADJ
ftr-1583	11	13	example	example	NOUN
ftr-1583	11	14	of	of	ADP
ftr-1583	11	15	the	the	DET
ftr-1583	11	16	conflict	conflict	NOUN
ftr-1583	11	17	between	between	ADP
ftr-1583	11	18	the	the	DET
ftr-1583	11	19	desire	desire	NOUN
ftr-1583	11	20	to	to	PART
ftr-1583	11	21	collect	collect	VERB
ftr-1583	11	22	revenue	revenue	NOUN
ftr-1583	11	23	and	and	CCONJ
ftr-1583	11	24	address	address	VERB
ftr-1583	11	25	other	other	ADJ
ftr-1583	11	26	economic	economic	ADJ
ftr-1583	11	27	policy	policy	NOUN
ftr-1583	11	28	considerations	consideration	NOUN
ftr-1583	11	29	with	with	ADP
ftr-1583	11	30	the	the	DET
ftr-1583	11	31	desire	desire	NOUN
ftr-1583	11	32	to	to	PART
ftr-1583	11	33	ensure	ensure	VERB
ftr-1583	11	34	the	the	DET
ftr-1583	11	35	global	global	ADJ
ftr-1583	11	36	competitiveness	competitiveness	NOUN
ftr-1583	11	37	of	of	ADP
ftr-1583	11	38	u.s	u.s	PROPN
ftr-1583	11	39	.	.	PROPN
ftr-1583	11	40	multinational	multinational	ADJ
ftr-1583	11	41	enterprises	enterprise	NOUN
ftr-1583	11	42	.	.	PUNCT
ftr-1583	12	1	davis	davis	PROPN
ftr-1583	12	2	demonstrates	demonstrate	VERB
ftr-1583	12	3	the	the	DET
ftr-1583	12	4	622	622	NUM
ftr-1583	12	5	florida	florida	PROPN
ftr-1583	12	6	tax	tax	NOUN
ftr-1583	12	7	review	review	NOUN
ftr-1583	12	8	[	[	X
ftr-1583	12	9	vol	vol	NOUN
ftr-1583	12	10	22:3	22:3	NUM
ftr-1583	12	11	gap	gap	NOUN
ftr-1583	12	12	between	between	ADP
ftr-1583	12	13	the	the	DET
ftr-1583	12	14	declared	declare	VERB
ftr-1583	12	15	purpose	purpose	NOUN
ftr-1583	12	16	of	of	ADP
ftr-1583	12	17	the	the	DET
ftr-1583	12	18	gilti	gilti	NOUN
ftr-1583	12	19	rules	rule	NOUN
ftr-1583	12	20	introduced	introduce	VERB
ftr-1583	12	21	by	by	ADP
ftr-1583	12	22	the	the	DET
ftr-1583	12	23	reform	reform	NOUN
ftr-1583	12	24	and	and	CCONJ
ftr-1583	12	25	their	their	PRON
ftr-1583	12	26	actual	actual	ADJ
ftr-1583	12	27	impact	impact	NOUN
ftr-1583	12	28	,	,	PUNCT
ftr-1583	12	29	proposing	propose	VERB
ftr-1583	12	30	an	an	DET
ftr-1583	12	31	alternative	alternative	ADJ
ftr-1583	12	32	rule	rule	NOUN
ftr-1583	12	33	that	that	PRON
ftr-1583	12	34	would	would	AUX
ftr-1583	12	35	better	well	ADV
ftr-1583	12	36	balance	balance	VERB
ftr-1583	12	37	the	the	DET
ftr-1583	12	38	conflicting	conflict	VERB
ftr-1583	12	39	interests	interest	NOUN
ftr-1583	12	40	of	of	ADP
ftr-1583	12	41	the	the	DET
ftr-1583	12	42	united	united	PROPN
ftr-1583	12	43	states	states	PROPN
ftr-1583	12	44	.	.	PUNCT
ftr-1583	13	1	the	the	DET
ftr-1583	13	2	second	second	ADJ
ftr-1583	13	3	work	work	NOUN
ftr-1583	13	4	,	,	PUNCT
ftr-1583	13	5	an	an	DET
ftr-1583	13	6	essay	essay	NOUN
ftr-1583	13	7	by	by	ADP
ftr-1583	13	8	melanie	melanie	PROPN
ftr-1583	13	9	mccoskey	mccoskey	PROPN
ftr-1583	13	10	&	&	CCONJ
ftr-1583	13	11	doron	doron	PROPN
ftr-1583	13	12	narotzki	narotzki	VERB
ftr-1583	13	13	,	,	PUNCT
ftr-1583	13	14	demonstrates	demonstrate	VERB
ftr-1583	13	15	the	the	DET
ftr-1583	13	16	undesirable	undesirable	ADJ
ftr-1583	13	17	impact	impact	NOUN
ftr-1583	13	18	of	of	ADP
ftr-1583	13	19	the	the	DET
ftr-1583	13	20	tax	tax	NOUN
ftr-1583	13	21	reform	reform	NOUN
ftr-1583	13	22	on	on	ADP
ftr-1583	13	23	higher	high	ADJ
ftr-1583	13	24	education	education	NOUN
ftr-1583	13	25	in	in	ADP
ftr-1583	13	26	the	the	DET
ftr-1583	13	27	united	united	PROPN
ftr-1583	13	28	states	states	PROPN
ftr-1583	13	29	,	,	PUNCT
ftr-1583	13	30	contrary	contrary	ADV
ftr-1583	13	31	to	to	ADP
ftr-1583	13	32	the	the	DET
ftr-1583	13	33	reform	reform	NOUN
ftr-1583	13	34	’s	’s	PART
ftr-1583	13	35	declared	declare	VERB
ftr-1583	13	36	purpose	purpose	NOUN
ftr-1583	13	37	.	.	PUNCT
ftr-1583	14	1	the	the	DET
ftr-1583	14	2	third	third	ADJ
ftr-1583	14	3	work	work	NOUN
ftr-1583	14	4	,	,	PUNCT
ftr-1583	14	5	an	an	DET
ftr-1583	14	6	essay	essay	NOUN
ftr-1583	14	7	by	by	ADP
ftr-1583	14	8	shay	shay	PROPN
ftr-1583	14	9	menuchin	menuchin	PROPN
ftr-1583	14	10	,	,	PUNCT
ftr-1583	14	11	addresses	address	VERB
ftr-1583	14	12	a	a	DET
ftr-1583	14	13	more	more	ADV
ftr-1583	14	14	general	general	ADJ
ftr-1583	14	15	challenge	challenge	NOUN
ftr-1583	14	16	that	that	PRON
ftr-1583	14	17	our	our	PRON
ftr-1583	14	18	tax	tax	NOUN
ftr-1583	14	19	system	system	NOUN
ftr-1583	14	20	faces	face	VERB
ftr-1583	14	21	in	in	ADP
ftr-1583	14	22	the	the	DET
ftr-1583	14	23	twentyfirst	twentyfirst	ADJ
ftr-1583	14	24	century	century	NOUN
ftr-1583	14	25	:	:	PUNCT
ftr-1583	14	26	the	the	DET
ftr-1583	14	27	abundance	abundance	NOUN
ftr-1583	14	28	of	of	ADP
ftr-1583	14	29	data	datum	NOUN
ftr-1583	14	30	and	and	CCONJ
ftr-1583	14	31	our	our	PRON
ftr-1583	14	32	need	need	NOUN
ftr-1583	14	33	and	and	CCONJ
ftr-1583	14	34	ability	ability	NOUN
ftr-1583	14	35	to	to	PART
ftr-1583	14	36	utilize	utilize	VERB
ftr-1583	14	37	such	such	ADJ
ftr-1583	14	38	data	datum	NOUN
ftr-1583	14	39	in	in	ADP
ftr-1583	14	40	the	the	DET
ftr-1583	14	41	practice	practice	NOUN
ftr-1583	14	42	of	of	ADP
ftr-1583	14	43	tax	tax	NOUN
ftr-1583	14	44	law	law	NOUN
ftr-1583	14	45	.	.	PUNCT
ftr-1583	15	1	the	the	DET
ftr-1583	15	2	second	second	ADJ
ftr-1583	15	3	part	part	NOUN
ftr-1583	15	4	includes	include	VERB
ftr-1583	15	5	four	four	NUM
ftr-1583	15	6	works	work	NOUN
ftr-1583	15	7	that	that	PRON
ftr-1583	15	8	address	address	VERB
ftr-1583	15	9	some	some	PRON
ftr-1583	15	10	of	of	ADP
ftr-1583	15	11	the	the	DET
ftr-1583	15	12	hottest	hot	ADJ
ftr-1583	15	13	topics	topic	NOUN
ftr-1583	15	14	that	that	PRON
ftr-1583	15	15	the	the	DET
ftr-1583	15	16	international	international	ADJ
ftr-1583	15	17	tax	tax	NOUN
ftr-1583	15	18	regime	regime	NOUN
ftr-1583	15	19	(	(	PUNCT
ftr-1583	15	20	beyond	beyond	ADP
ftr-1583	15	21	the	the	DET
ftr-1583	15	22	united	united	PROPN
ftr-1583	15	23	states	states	PROPN
ftr-1583	15	24	)	)	PUNCT
ftr-1583	15	25	faces	face	VERB
ftr-1583	15	26	today	today	NOUN
ftr-1583	15	27	.	.	PUNCT
ftr-1583	16	1	the	the	DET
ftr-1583	16	2	fourth	fourth	ADJ
ftr-1583	16	3	work	work	NOUN
ftr-1583	16	4	,	,	PUNCT
ftr-1583	16	5	an	an	DET
ftr-1583	16	6	essay	essay	NOUN
ftr-1583	16	7	by	by	ADP
ftr-1583	16	8	debora	debora	PROPN
ftr-1583	16	9	de	de	PROPN
ftr-1583	16	10	souza	souza	PROPN
ftr-1583	16	11	correa	correa	PROPN
ftr-1583	16	12	talutto	talutto	PROPN
ftr-1583	16	13	,	,	PUNCT
ftr-1583	16	14	examines	examine	VERB
ftr-1583	16	15	the	the	DET
ftr-1583	16	16	ascent	ascent	NOUN
ftr-1583	16	17	of	of	ADP
ftr-1583	16	18	profit	profit	NOUN
ftr-1583	16	19	splits	split	VERB
ftr-1583	16	20	in	in	ADP
ftr-1583	16	21	the	the	DET
ftr-1583	16	22	world	world	NOUN
ftr-1583	16	23	of	of	ADP
ftr-1583	16	24	transfer	transfer	NOUN
ftr-1583	16	25	pricing	pricing	NOUN
ftr-1583	16	26	,	,	PUNCT
ftr-1583	16	27	arguing	argue	VERB
ftr-1583	16	28	that	that	SCONJ
ftr-1583	16	29	modern	modern	ADJ
ftr-1583	16	30	interpretation	interpretation	NOUN
ftr-1583	16	31	of	of	ADP
ftr-1583	16	32	the	the	DET
ftr-1583	16	33	current	current	ADJ
ftr-1583	16	34	norms	norm	NOUN
ftr-1583	16	35	of	of	ADP
ftr-1583	16	36	international	international	ADJ
ftr-1583	16	37	taxation	taxation	NOUN
ftr-1583	16	38	could	could	AUX
ftr-1583	16	39	provide	provide	VERB
ftr-1583	16	40	a	a	DET
ftr-1583	16	41	workable	workable	ADJ
ftr-1583	16	42	framework	framework	NOUN
ftr-1583	16	43	for	for	ADP
ftr-1583	16	44	the	the	DET
ftr-1583	16	45	application	application	NOUN
ftr-1583	16	46	of	of	ADP
ftr-1583	16	47	these	these	DET
ftr-1583	16	48	rules	rule	NOUN
ftr-1583	16	49	even	even	ADV
ftr-1583	16	50	in	in	ADP
ftr-1583	16	51	the	the	DET
ftr-1583	16	52	changing	change	VERB
ftr-1583	16	53	circumstances	circumstance	NOUN
ftr-1583	16	54	of	of	ADP
ftr-1583	16	55	the	the	DET
ftr-1583	16	56	twentyfirst	twentyfirst	ADJ
ftr-1583	16	57	century	century	NOUN
ftr-1583	16	58	.	.	PUNCT
ftr-1583	17	1	the	the	DET
ftr-1583	17	2	fifth	fifth	ADJ
ftr-1583	17	3	work	work	NOUN
ftr-1583	17	4	,	,	PUNCT
ftr-1583	17	5	an	an	DET
ftr-1583	17	6	article	article	NOUN
ftr-1583	17	7	by	by	ADP
ftr-1583	17	8	aitor	aitor	PROPN
ftr-1583	17	9	navarro	navarro	PROPN
ftr-1583	17	10	,	,	PUNCT
ftr-1583	17	11	similarly	similarly	ADV
ftr-1583	17	12	discusses	discuss	VERB
ftr-1583	17	13	a	a	DET
ftr-1583	17	14	contemporary	contemporary	ADJ
ftr-1583	17	15	challenge	challenge	NOUN
ftr-1583	17	16	to	to	ADP
ftr-1583	17	17	the	the	DET
ftr-1583	17	18	transfer	transfer	NOUN
ftr-1583	17	19	pricing	pricing	NOUN
ftr-1583	17	20	rules	rule	NOUN
ftr-1583	17	21	and	and	CCONJ
ftr-1583	17	22	responds	respond	VERB
ftr-1583	17	23	to	to	ADP
ftr-1583	17	24	it	it	PRON
ftr-1583	17	25	with	with	ADP
ftr-1583	17	26	a	a	DET
ftr-1583	17	27	constructive	constructive	ADJ
ftr-1583	17	28	proposal	proposal	NOUN
ftr-1583	17	29	for	for	ADP
ftr-1583	17	30	reform	reform	NOUN
ftr-1583	17	31	that	that	PRON
ftr-1583	17	32	permits	permit	VERB
ftr-1583	17	33	the	the	DET
ftr-1583	17	34	continuity	continuity	NOUN
ftr-1583	17	35	of	of	ADP
ftr-1583	17	36	the	the	DET
ftr-1583	17	37	regime	regime	NOUN
ftr-1583	17	38	based	base	VERB
ftr-1583	17	39	on	on	ADP
ftr-1583	17	40	its	its	PRON
ftr-1583	17	41	core	core	NOUN
ftr-1583	17	42	arm	arm	NOUN
ftr-1583	17	43	’s	’s	PART
ftr-1583	17	44	length	length	NOUN
ftr-1583	17	45	standard	standard	NOUN
ftr-1583	17	46	.	.	PUNCT
ftr-1583	18	1	the	the	DET
ftr-1583	18	2	proposal	proposal	NOUN
ftr-1583	18	3	is	be	AUX
ftr-1583	18	4	to	to	PART
ftr-1583	18	5	introduce	introduce	VERB
ftr-1583	18	6	simplification	simplification	NOUN
ftr-1583	18	7	of	of	ADP
ftr-1583	18	8	the	the	DET
ftr-1583	18	9	transfer	transfer	NOUN
ftr-1583	18	10	pricing	pricing	NOUN
ftr-1583	18	11	rules	rule	NOUN
ftr-1583	18	12	through	through	ADP
ftr-1583	18	13	the	the	DET
ftr-1583	18	14	enactment	enactment	NOUN
ftr-1583	18	15	of	of	ADP
ftr-1583	18	16	rebuttable	rebuttable	ADJ
ftr-1583	18	17	presumptions	presumption	NOUN
ftr-1583	18	18	based	base	VERB
ftr-1583	18	19	on	on	ADP
ftr-1583	18	20	predetermined	predetermine	VERB
ftr-1583	18	21	margins	margin	NOUN
ftr-1583	18	22	or	or	CCONJ
ftr-1583	18	23	methods	method	NOUN
ftr-1583	18	24	in	in	ADP
ftr-1583	18	25	a	a	DET
ftr-1583	18	26	manner	manner	NOUN
ftr-1583	18	27	that	that	PRON
ftr-1583	18	28	would	would	AUX
ftr-1583	18	29	be	be	AUX
ftr-1583	18	30	arm	arm	NOUN
ftr-1583	18	31	’s	’s	PART
ftr-1583	18	32	length	length	NOUN
ftr-1583	18	33	compliant	compliant	NOUN
ftr-1583	18	34	.	.	PUNCT
ftr-1583	19	1	the	the	DET
ftr-1583	19	2	sixth	sixth	ADJ
ftr-1583	19	3	work	work	NOUN
ftr-1583	19	4	,	,	PUNCT
ftr-1583	19	5	an	an	DET
ftr-1583	19	6	article	article	NOUN
ftr-1583	19	7	by	by	ADP
ftr-1583	19	8	monica	monica	PROPN
ftr-1583	19	9	victor	victor	PROPN
ftr-1583	19	10	,	,	PUNCT
ftr-1583	19	11	more	more	ADV
ftr-1583	19	12	critically	critically	ADV
ftr-1583	19	13	challenges	challenge	VERB
ftr-1583	19	14	the	the	DET
ftr-1583	19	15	current	current	ADJ
ftr-1583	19	16	oecdled	oecdle	VERB
ftr-1583	19	17	international	international	ADJ
ftr-1583	19	18	tax	tax	NOUN
ftr-1583	19	19	regime	regime	NOUN
ftr-1583	19	20	and	and	CCONJ
ftr-1583	19	21	contrasts	contrast	VERB
ftr-1583	19	22	its	its	PRON
ftr-1583	19	23	architecture	architecture	NOUN
ftr-1583	19	24	with	with	ADP
ftr-1583	19	25	that	that	PRON
ftr-1583	19	26	of	of	ADP
ftr-1583	19	27	the	the	DET
ftr-1583	19	28	trade	trade	NOUN
ftr-1583	19	29	regime	regime	NOUN
ftr-1583	19	30	embedded	embed	VERB
ftr-1583	19	31	in	in	ADP
ftr-1583	19	32	the	the	DET
ftr-1583	19	33	wto	wto	PROPN
ftr-1583	19	34	agreements	agreement	NOUN
ftr-1583	19	35	,	,	PUNCT
ftr-1583	19	36	pointing	point	VERB
ftr-1583	19	37	to	to	ADP
ftr-1583	19	38	the	the	DET
ftr-1583	19	39	fragility	fragility	NOUN
ftr-1583	19	40	of	of	ADP
ftr-1583	19	41	the	the	DET
ftr-1583	19	42	informal	informal	ADJ
ftr-1583	19	43	international	international	ADJ
ftr-1583	19	44	tax	tax	NOUN
ftr-1583	19	45	regime	regime	NOUN
ftr-1583	19	46	.	.	PUNCT
ftr-1583	20	1	such	such	ADJ
ftr-1583	20	2	fragility	fragility	NOUN
ftr-1583	20	3	is	be	AUX
ftr-1583	20	4	demonstrated	demonstrate	VERB
ftr-1583	20	5	by	by	ADP
ftr-1583	20	6	the	the	DET
ftr-1583	20	7	recent	recent	ADJ
ftr-1583	20	8	argentinapanama	argentinapanama	NOUN
ftr-1583	20	9	wto	wto	PROPN
ftr-1583	20	10	case	case	NOUN
ftr-1583	20	11	,	,	PUNCT
ftr-1583	20	12	which	which	PRON
ftr-1583	20	13	exposed	expose	VERB
ftr-1583	20	14	the	the	DET
ftr-1583	20	15	weakness	weakness	NOUN
ftr-1583	20	16	of	of	ADP
ftr-1583	20	17	the	the	DET
ftr-1583	20	18	oecd	oecd	PROPN
ftr-1583	20	19	’s	’s	PART
ftr-1583	20	20	harmful	harmful	ADJ
ftr-1583	20	21	tax	tax	NOUN
ftr-1583	20	22	competition	competition	NOUN
ftr-1583	20	23	initiative	initiative	NOUN
ftr-1583	20	24	and	and	CCONJ
ftr-1583	20	25	its	its	PRON
ftr-1583	20	26	inability	inability	NOUN
ftr-1583	20	27	to	to	PART
ftr-1583	20	28	ensure	ensure	VERB
ftr-1583	20	29	efficient	efficient	ADJ
ftr-1583	20	30	tax	tax	NOUN
ftr-1583	20	31	competition	competition	NOUN
ftr-1583	20	32	on	on	ADP
ftr-1583	20	33	the	the	DET
ftr-1583	20	34	one	one	NUM
ftr-1583	20	35	hand	hand	NOUN
ftr-1583	20	36	and	and	CCONJ
ftr-1583	20	37	general	general	ADJ
ftr-1583	20	38	fairness	fairness	NOUN
ftr-1583	20	39	on	on	ADP
ftr-1583	20	40	the	the	DET
ftr-1583	20	41	other	other	ADJ
ftr-1583	20	42	.	.	PUNCT
ftr-1583	21	1	the	the	DET
ftr-1583	21	2	seventh	seventh	ADJ
ftr-1583	21	3	work	work	NOUN
ftr-1583	21	4	,	,	PUNCT
ftr-1583	21	5	an	an	DET
ftr-1583	21	6	essay	essay	NOUN
ftr-1583	21	7	by	by	ADP
ftr-1583	21	8	bertil	bertil	PROPN
ftr-1583	21	9	wiman	wiman	PROPN
ftr-1583	21	10	,	,	PUNCT
ftr-1583	21	11	provides	provide	VERB
ftr-1583	21	12	a	a	DET
ftr-1583	21	13	very	very	ADV
ftr-1583	21	14	contemporary	contemporary	ADJ
ftr-1583	21	15	example	example	NOUN
ftr-1583	21	16	for	for	ADP
ftr-1583	21	17	a	a	DET
ftr-1583	21	18	new	new	ADJ
ftr-1583	21	19	challenge	challenge	NOUN
ftr-1583	21	20	that	that	PRON
ftr-1583	21	21	the	the	DET
ftr-1583	21	22	international	international	ADJ
ftr-1583	21	23	tax	tax	NOUN
ftr-1583	21	24	regime	regime	NOUN
ftr-1583	21	25	faces	face	VERB
ftr-1583	21	26	,	,	PUNCT
ftr-1583	21	27	and	and	CCONJ
ftr-1583	21	28	that	that	SCONJ
ftr-1583	21	29	in	in	ADP
ftr-1583	21	30	its	its	PRON
ftr-1583	21	31	most	most	ADV
ftr-1583	21	32	homogeneous	homogeneous	ADJ
ftr-1583	21	33	“	"	PUNCT
ftr-1583	21	34	corner	corner	NOUN
ftr-1583	21	35	”	"	PUNCT
ftr-1583	21	36	—	—	PUNCT
ftr-1583	21	37	the	the	DET
ftr-1583	21	38	european	european	PROPN
ftr-1583	21	39	union	union	PROPN
ftr-1583	21	40	.	.	PUNCT
ftr-1583	22	1	professor	professor	PROPN
ftr-1583	22	2	wiman	wiman	PROPN
ftr-1583	22	3	examines	examine	VERB
ftr-1583	22	4	the	the	DET
ftr-1583	22	5	impact	impact	NOUN
ftr-1583	22	6	of	of	ADP
ftr-1583	22	7	the	the	DET
ftr-1583	22	8	socalled	socalled	ADJ
ftr-1583	22	9	brexit	brexit	NOUN
ftr-1583	22	10	on	on	ADP
ftr-1583	22	11	the	the	DET
ftr-1583	22	12	direct	direct	ADJ
ftr-1583	22	13	tax	tax	NOUN
ftr-1583	22	14	rules	rule	NOUN
ftr-1583	22	15	in	in	ADP
ftr-1583	22	16	europe	europe	PROPN
ftr-1583	22	17	generally	generally	ADV
ftr-1583	22	18	and	and	CCONJ
ftr-1583	22	19	sweden	sweden	VERB
ftr-1583	22	20	particularly	particularly	ADV
ftr-1583	22	21	,	,	PUNCT
ftr-1583	22	22	providing	provide	VERB
ftr-1583	22	23	a	a	DET
ftr-1583	22	24	concrete	concrete	ADJ
ftr-1583	22	25	example	example	NOUN
ftr-1583	22	26	of	of	ADP
ftr-1583	22	27	one	one	NUM
ftr-1583	22	28	narrative	narrative	NOUN
ftr-1583	22	29	of	of	ADP
ftr-1583	22	30	the	the	DET
ftr-1583	22	31	fragile	fragile	ADJ
ftr-1583	22	32	state	state	NOUN
ftr-1583	22	33	of	of	ADP
ftr-1583	22	34	the	the	DET
ftr-1583	22	35	international	international	ADJ
ftr-1583	22	36	tax	tax	NOUN
ftr-1583	22	37	regime	regime	NOUN
ftr-1583	22	38	in	in	ADP
ftr-1583	22	39	the	the	DET
ftr-1583	22	40	beginning	beginning	NOUN
ftr-1583	22	41	of	of	ADP
ftr-1583	22	42	the	the	DET
ftr-1583	22	43	twentyfirst	twentyfirst	ADJ
ftr-1583	22	44	century	century	NOUN
ftr-1583	22	45	.	.	PUNCT
ftr-1583	23	1	the	the	DET
ftr-1583	23	2	third	third	ADJ
ftr-1583	23	3	part	part	NOUN
ftr-1583	23	4	of	of	ADP
ftr-1583	23	5	this	this	DET
ftr-1583	23	6	issue	issue	NOUN
ftr-1583	23	7	is	be	AUX
ftr-1583	23	8	dedicated	dedicate	VERB
ftr-1583	23	9	to	to	ADP
ftr-1583	23	10	latin	latin	PROPN
ftr-1583	23	11	america	america	PROPN
ftr-1583	23	12	and	and	CCONJ
ftr-1583	23	13	its	its	PRON
ftr-1583	23	14	struggle	struggle	NOUN
ftr-1583	23	15	to	to	PART
ftr-1583	23	16	operate	operate	VERB
ftr-1583	23	17	in	in	ADP
ftr-1583	23	18	an	an	DET
ftr-1583	23	19	international	international	ADJ
ftr-1583	23	20	regime	regime	NOUN
ftr-1583	23	21	that	that	PRON
ftr-1583	23	22	increasingly	increasingly	ADV
ftr-1583	23	23	distances	distance	VERB
ftr-1583	23	24	itself	itself	PRON
ftr-1583	23	25	from	from	ADP
ftr-1583	23	26	the	the	DET
ftr-1583	23	27	traditional	traditional	ADJ
ftr-1583	23	28	values	value	NOUN
ftr-1583	23	29	held	hold	VERB
ftr-1583	23	30	by	by	ADP
ftr-1583	23	31	policymakers	policymaker	NOUN
ftr-1583	23	32	in	in	ADP
ftr-1583	23	33	the	the	DET
ftr-1583	23	34	2019	2019	NUM
ftr-1583	23	35	]	]	PUNCT
ftr-1583	23	36	introduction	introduction	NOUN
ftr-1583	23	37	:	:	PUNCT
ftr-1583	23	38	a	a	DET
ftr-1583	23	39	tribute	tribute	NOUN
ftr-1583	23	40	to	to	ADP
ftr-1583	23	41	michael	michael	PROPN
ftr-1583	23	42	k.	k.	PROPN
ftr-1583	23	43	friel	friel	PROPN
ftr-1583	23	44	623	623	NUM
ftr-1583	23	45	region	region	NOUN
ftr-1583	23	46	.	.	PUNCT
ftr-1583	24	1	the	the	DET
ftr-1583	24	2	eighth	eighth	ADJ
ftr-1583	24	3	work	work	NOUN
ftr-1583	24	4	,	,	PUNCT
ftr-1583	24	5	and	and	CCONJ
ftr-1583	24	6	essay	essay	VERB
ftr-1583	24	7	by	by	ADP
ftr-1583	24	8	myself	myself	PRON
ftr-1583	24	9	,	,	PUNCT
ftr-1583	24	10	exposes	expose	VERB
ftr-1583	24	11	the	the	DET
ftr-1583	24	12	long	long	ADJ
ftr-1583	24	13	held	hold	VERB
ftr-1583	24	14	opposition	opposition	NOUN
ftr-1583	24	15	of	of	ADP
ftr-1583	24	16	latin	latin	ADJ
ftr-1583	24	17	american	american	ADJ
ftr-1583	24	18	states	state	NOUN
ftr-1583	24	19	to	to	ADP
ftr-1583	24	20	international	international	ADJ
ftr-1583	24	21	tax	tax	NOUN
ftr-1583	24	22	arbitration	arbitration	NOUN
ftr-1583	24	23	,	,	PUNCT
ftr-1583	24	24	tracing	trace	VERB
ftr-1583	24	25	it	it	PRON
ftr-1583	24	26	to	to	ADP
ftr-1583	24	27	the	the	DET
ftr-1583	24	28	more	more	ADV
ftr-1583	24	29	general	general	ADJ
ftr-1583	24	30	“	"	PUNCT
ftr-1583	24	31	calvo	calvo	NOUN
ftr-1583	24	32	doctrine	doctrine	NOUN
ftr-1583	24	33	”	"	PUNCT
ftr-1583	24	34	that	that	PRON
ftr-1583	24	35	opposed	oppose	VERB
ftr-1583	24	36	any	any	DET
ftr-1583	24	37	form	form	NOUN
ftr-1583	24	38	of	of	ADP
ftr-1583	24	39	foreign	foreign	ADJ
ftr-1583	24	40	intervention	intervention	NOUN
ftr-1583	24	41	,	,	PUNCT
ftr-1583	24	42	and	and	CCONJ
ftr-1583	24	43	demonstrates	demonstrate	VERB
ftr-1583	24	44	that	that	SCONJ
ftr-1583	24	45	such	such	DET
ftr-1583	24	46	a	a	DET
ftr-1583	24	47	position	position	NOUN
ftr-1583	24	48	may	may	AUX
ftr-1583	24	49	not	not	PART
ftr-1583	24	50	be	be	AUX
ftr-1583	24	51	in	in	ADP
ftr-1583	24	52	the	the	DET
ftr-1583	24	53	best	good	ADJ
ftr-1583	24	54	interests	interest	NOUN
ftr-1583	24	55	of	of	ADP
ftr-1583	24	56	latin	latin	PROPN
ftr-1583	24	57	america	america	PROPN
ftr-1583	24	58	at	at	ADP
ftr-1583	24	59	the	the	DET
ftr-1583	24	60	present	present	NOUN
ftr-1583	24	61	.	.	PUNCT
ftr-1583	25	1	the	the	DET
ftr-1583	25	2	ninth	ninth	ADJ
ftr-1583	25	3	work	work	NOUN
ftr-1583	25	4	,	,	PUNCT
ftr-1583	25	5	an	an	DET
ftr-1583	25	6	essay	essay	NOUN
ftr-1583	25	7	by	by	ADP
ftr-1583	25	8	luís	luís	PROPN
ftr-1583	25	9	eduardo	eduardo	PROPN
ftr-1583	25	10	schoueri	schoueri	PROPN
ftr-1583	25	11	and	and	CCONJ
ftr-1583	25	12	gustavo	gustavo	PROPN
ftr-1583	25	13	lian	lian	PROPN
ftr-1583	25	14	haddad	haddad	PROPN
ftr-1583	25	15	,	,	PUNCT
ftr-1583	25	16	discusses	discuss	VERB
ftr-1583	25	17	the	the	DET
ftr-1583	25	18	potential	potential	NOUN
ftr-1583	25	19	for	for	ADP
ftr-1583	25	20	a	a	DET
ftr-1583	25	21	tax	tax	NOUN
ftr-1583	25	22	treaty	treaty	NOUN
ftr-1583	25	23	between	between	ADP
ftr-1583	25	24	the	the	DET
ftr-1583	25	25	united	united	PROPN
ftr-1583	25	26	states	states	PROPN
ftr-1583	25	27	and	and	CCONJ
ftr-1583	25	28	brazil	brazil	PROPN
ftr-1583	25	29	,	,	PUNCT
ftr-1583	25	30	perhaps	perhaps	ADV
ftr-1583	25	31	the	the	DET
ftr-1583	25	32	most	most	ADV
ftr-1583	25	33	important	important	ADJ
ftr-1583	25	34	trade	trade	NOUN
ftr-1583	25	35	relationship	relationship	NOUN
ftr-1583	25	36	in	in	ADP
ftr-1583	25	37	the	the	DET
ftr-1583	25	38	world	world	NOUN
ftr-1583	25	39	not	not	PART
ftr-1583	25	40	covered	cover	VERB
ftr-1583	25	41	by	by	ADP
ftr-1583	25	42	a	a	DET
ftr-1583	25	43	tax	tax	NOUN
ftr-1583	25	44	treaty	treaty	NOUN
ftr-1583	25	45	and	and	CCONJ
ftr-1583	25	46	certainly	certainly	ADV
ftr-1583	25	47	the	the	DET
ftr-1583	25	48	most	most	ADV
ftr-1583	25	49	important	important	ADJ
ftr-1583	25	50	for	for	ADP
ftr-1583	25	51	these	these	DET
ftr-1583	25	52	two	two	NUM
ftr-1583	25	53	states	state	NOUN
ftr-1583	25	54	.	.	PUNCT
ftr-1583	26	1	their	their	PRON
ftr-1583	26	2	analysis	analysis	NOUN
ftr-1583	26	3	and	and	CCONJ
ftr-1583	26	4	the	the	DET
ftr-1583	26	5	history	history	NOUN
ftr-1583	26	6	of	of	ADP
ftr-1583	26	7	the	the	DET
ftr-1583	26	8	conflict	conflict	NOUN
ftr-1583	26	9	among	among	ADP
ftr-1583	26	10	these	these	DET
ftr-1583	26	11	two	two	NUM
ftr-1583	26	12	states	state	NOUN
ftr-1583	26	13	demonstrates	demonstrate	VERB
ftr-1583	26	14	the	the	DET
ftr-1583	26	15	policy	policy	NOUN
ftr-1583	26	16	distance	distance	NOUN
ftr-1583	26	17	between	between	ADP
ftr-1583	26	18	them	they	PRON
ftr-1583	26	19	(	(	PUNCT
ftr-1583	26	20	as	as	ADP
ftr-1583	26	21	a	a	DET
ftr-1583	26	22	representative	representative	NOUN
ftr-1583	26	23	of	of	ADP
ftr-1583	26	24	the	the	DET
ftr-1583	26	25	so	so	ADV
ftr-1583	26	26	called	call	VERB
ftr-1583	26	27	first	first	ADJ
ftr-1583	26	28	and	and	CCONJ
ftr-1583	26	29	third	third	ADJ
ftr-1583	26	30	worlds	world	NOUN
ftr-1583	26	31	)	)	PUNCT
ftr-1583	26	32	that	that	PRON
ftr-1583	26	33	still	still	ADV
ftr-1583	26	34	leaves	leave	VERB
ftr-1583	26	35	the	the	DET
ftr-1583	26	36	international	international	ADJ
ftr-1583	26	37	tax	tax	NOUN
ftr-1583	26	38	regime	regime	NOUN
ftr-1583	26	39	incomprehensive	incomprehensive	ADJ
ftr-1583	26	40	and	and	CCONJ
ftr-1583	26	41	fragile	fragile	ADJ
ftr-1583	26	42	.	.	PUNCT
ftr-1583	27	1	the	the	DET
ftr-1583	27	2	tenth	tenth	ADJ
ftr-1583	27	3	work	work	NOUN
ftr-1583	27	4	,	,	PUNCT
ftr-1583	27	5	an	an	DET
ftr-1583	27	6	article	article	NOUN
ftr-1583	27	7	by	by	ADP
ftr-1583	27	8	axel	axel	PROPN
ftr-1583	27	9	a.	a.	PROPN
ftr-1583	27	10	verstraeten	verstraeten	PROPN
ftr-1583	27	11	,	,	PUNCT
ftr-1583	27	12	examines	examine	VERB
ftr-1583	27	13	international	international	ADJ
ftr-1583	27	14	tax	tax	NOUN
ftr-1583	27	15	policy	policy	NOUN
ftr-1583	27	16	making	making	NOUN
ftr-1583	27	17	in	in	ADP
ftr-1583	27	18	argentina	argentina	PROPN
ftr-1583	27	19	,	,	PUNCT
ftr-1583	27	20	another	another	DET
ftr-1583	27	21	large	large	ADJ
ftr-1583	27	22	latin	latin	ADJ
ftr-1583	27	23	american	american	ADJ
ftr-1583	27	24	economy	economy	NOUN
ftr-1583	27	25	,	,	PUNCT
ftr-1583	27	26	and	and	CCONJ
ftr-1583	27	27	its	its	PRON
ftr-1583	27	28	struggle	struggle	NOUN
ftr-1583	27	29	to	to	PART
ftr-1583	27	30	adapt	adapt	VERB
ftr-1583	27	31	its	its	PRON
ftr-1583	27	32	laws	law	NOUN
ftr-1583	27	33	to	to	ADP
ftr-1583	27	34	the	the	DET
ftr-1583	27	35	international	international	ADJ
ftr-1583	27	36	standards	standard	NOUN
ftr-1583	27	37	promoted	promote	VERB
ftr-1583	27	38	by	by	ADP
ftr-1583	27	39	the	the	DET
ftr-1583	27	40	oecd	oecd	PROPN
ftr-1583	27	41	and	and	CCONJ
ftr-1583	27	42	the	the	DET
ftr-1583	27	43	dominant	dominant	ADJ
ftr-1583	27	44	western	western	ADJ
ftr-1583	27	45	states	state	NOUN
ftr-1583	27	46	.	.	PUNCT
ftr-1583	28	1	the	the	DET
ftr-1583	28	2	eleventh	eleventh	ADJ
ftr-1583	28	3	work	work	NOUN
ftr-1583	28	4	,	,	PUNCT
ftr-1583	28	5	an	an	DET
ftr-1583	28	6	essay	essay	NOUN
ftr-1583	28	7	by	by	ADP
ftr-1583	28	8	hugo	hugo	PROPN
ftr-1583	28	9	hurtado	hurtado	PROPN
ftr-1583	28	10	and	and	CCONJ
ftr-1583	28	11	jaime	jaime	PROPN
ftr-1583	28	12	del	del	PROPN
ftr-1583	28	13	valle	valle	PROPN
ftr-1583	28	14	,	,	PUNCT
ftr-1583	28	15	tells	tell	VERB
ftr-1583	28	16	the	the	DET
ftr-1583	28	17	story	story	NOUN
ftr-1583	28	18	of	of	ADP
ftr-1583	28	19	chile	chile	PROPN
ftr-1583	28	20	,	,	PUNCT
ftr-1583	28	21	a	a	DET
ftr-1583	28	22	smaller	small	ADJ
ftr-1583	28	23	state	state	NOUN
ftr-1583	28	24	but	but	CCONJ
ftr-1583	28	25	perhaps	perhaps	ADV
ftr-1583	28	26	the	the	DET
ftr-1583	28	27	most	most	ADJ
ftr-1583	28	28	“	"	PUNCT
ftr-1583	28	29	western	western	ADJ
ftr-1583	28	30	”	"	PUNCT
ftr-1583	28	31	among	among	ADP
ftr-1583	28	32	latin	latin	ADJ
ftr-1583	28	33	american	american	ADJ
ftr-1583	28	34	states	state	NOUN
ftr-1583	28	35	,	,	PUNCT
ftr-1583	28	36	establishing	establish	VERB
ftr-1583	28	37	tax	tax	NOUN
ftr-1583	28	38	policies	policy	NOUN
ftr-1583	28	39	in	in	ADP
ftr-1583	28	40	support	support	NOUN
ftr-1583	28	41	of	of	ADP
ftr-1583	28	42	its	its	PRON
ftr-1583	28	43	quest	quest	NOUN
ftr-1583	28	44	to	to	PART
ftr-1583	28	45	become	become	VERB
ftr-1583	28	46	the	the	DET
ftr-1583	28	47	region	region	NOUN
ftr-1583	28	48	’s	’s	PART
ftr-1583	28	49	investment	investment	NOUN
ftr-1583	28	50	hub	hub	NOUN
ftr-1583	28	51	.	.	PUNCT
ftr-1583	29	1	the	the	DET
ftr-1583	29	2	twelfth	twelfth	ADJ
ftr-1583	29	3	work	work	NOUN
ftr-1583	29	4	,	,	PUNCT
ftr-1583	29	5	an	an	DET
ftr-1583	29	6	essay	essay	NOUN
ftr-1583	29	7	by	by	ADP
ftr-1583	29	8	alvaro	alvaro	PROPN
ftr-1583	29	9	villegas	villegas	PROPN
ftr-1583	29	10	aldazosa	aldazosa	PROPN
ftr-1583	29	11	,	,	PUNCT
ftr-1583	29	12	provides	provide	VERB
ftr-1583	29	13	an	an	DET
ftr-1583	29	14	historical	historical	ADJ
ftr-1583	29	15	perspective	perspective	NOUN
ftr-1583	29	16	of	of	ADP
ftr-1583	29	17	a	a	DET
ftr-1583	29	18	less	less	ADV
ftr-1583	29	19	developed	develop	VERB
ftr-1583	29	20	country	country	NOUN
ftr-1583	29	21	,	,	PUNCT
ftr-1583	29	22	telling	tell	VERB
ftr-1583	29	23	the	the	DET
ftr-1583	29	24	story	story	NOUN
ftr-1583	29	25	of	of	ADP
ftr-1583	29	26	the	the	DET
ftr-1583	29	27	taxation	taxation	NOUN
ftr-1583	29	28	of	of	ADP
ftr-1583	29	29	natural	natural	ADJ
ftr-1583	29	30	resources	resource	NOUN
ftr-1583	29	31	in	in	ADP
ftr-1583	29	32	bolivia	bolivia	PROPN
ftr-1583	29	33	.	.	PUNCT
ftr-1583	30	1	the	the	DET
ftr-1583	30	2	thirteenth	thirteenth	ADJ
ftr-1583	30	3	essay	essay	NOUN
ftr-1583	30	4	,	,	PUNCT
ftr-1583	30	5	by	by	ADP
ftr-1583	30	6	andrés	andrés	PROPN
ftr-1583	30	7	báez	báez	PROPN
ftr-1583	30	8	moreno	moreno	PROPN
ftr-1583	30	9	,	,	PUNCT
ftr-1583	30	10	discusses	discuss	VERB
ftr-1583	30	11	the	the	DET
ftr-1583	30	12	growing	grow	VERB
ftr-1583	30	13	provision	provision	NOUN
ftr-1583	30	14	of	of	ADP
ftr-1583	30	15	cross	cross	ADJ
ftr-1583	30	16	-	-	ADJ
ftr-1583	30	17	border	border	ADJ
ftr-1583	30	18	services	service	NOUN
ftr-1583	30	19	,	,	PUNCT
ftr-1583	30	20	the	the	DET
ftr-1583	30	21	taxation	taxation	NOUN
ftr-1583	30	22	of	of	ADP
ftr-1583	30	23	which	which	PRON
ftr-1583	30	24	has	have	AUX
ftr-1583	30	25	proven	prove	VERB
ftr-1583	30	26	tricky	tricky	ADJ
ftr-1583	30	27	for	for	ADP
ftr-1583	30	28	the	the	DET
ftr-1583	30	29	international	international	ADJ
ftr-1583	30	30	tax	tax	NOUN
ftr-1583	30	31	regime	regime	NOUN
ftr-1583	30	32	,	,	PUNCT
ftr-1583	30	33	a	a	DET
ftr-1583	30	34	regime	regime	NOUN
ftr-1583	30	35	based	base	VERB
ftr-1583	30	36	on	on	ADP
ftr-1583	30	37	the	the	DET
ftr-1583	30	38	old	old	ADJ
ftr-1583	30	39	economy	economy	NOUN
ftr-1583	30	40	.	.	PUNCT
ftr-1583	31	1	professor	professor	PROPN
ftr-1583	31	2	báez	báez	PROPN
ftr-1583	31	3	moreno	moreno	PROPN
ftr-1583	31	4	analyzes	analyze	VERB
ftr-1583	31	5	the	the	DET
ftr-1583	31	6	experience	experience	NOUN
ftr-1583	31	7	of	of	ADP
ftr-1583	31	8	two	two	NUM
ftr-1583	31	9	major	major	ADJ
ftr-1583	31	10	latin	latin	ADJ
ftr-1583	31	11	american	american	ADJ
ftr-1583	31	12	states	state	NOUN
ftr-1583	31	13	attempting	attempt	VERB
ftr-1583	31	14	to	to	PART
ftr-1583	31	15	tax	tax	VERB
ftr-1583	31	16	such	such	ADJ
ftr-1583	31	17	services	service	NOUN
ftr-1583	31	18	,	,	PUNCT
ftr-1583	31	19	demonstrating	demonstrate	VERB
ftr-1583	31	20	the	the	DET
ftr-1583	31	21	incongruity	incongruity	NOUN
ftr-1583	31	22	of	of	ADP
ftr-1583	31	23	the	the	DET
ftr-1583	31	24	current	current	ADJ
ftr-1583	31	25	rules	rule	NOUN
ftr-1583	31	26	with	with	ADP
ftr-1583	31	27	the	the	DET
ftr-1583	31	28	economic	economic	ADJ
ftr-1583	31	29	reality	reality	NOUN
ftr-1583	31	30	they	they	PRON
ftr-1583	31	31	should	should	AUX
ftr-1583	31	32	be	be	AUX
ftr-1583	31	33	able	able	ADJ
ftr-1583	31	34	to	to	PART
ftr-1583	31	35	regulate	regulate	VERB
ftr-1583	31	36	.	.	PUNCT
ftr-1583	32	1	and	and	CCONJ
ftr-1583	32	2	,	,	PUNCT
ftr-1583	32	3	finally	finally	ADV
ftr-1583	32	4	,	,	PUNCT
ftr-1583	32	5	the	the	DET
ftr-1583	32	6	fourteenth	fourteenth	ADJ
ftr-1583	32	7	work	work	NOUN
ftr-1583	32	8	,	,	PUNCT
ftr-1583	32	9	an	an	DET
ftr-1583	32	10	essay	essay	NOUN
ftr-1583	32	11	by	by	ADP
ftr-1583	32	12	andres	andres	PROPN
ftr-1583	32	13	bazó	bazó	PROPN
ftr-1583	32	14	,	,	PUNCT
ftr-1583	32	15	tackles	tackle	VERB
ftr-1583	32	16	the	the	DET
ftr-1583	32	17	conflict	conflict	NOUN
ftr-1583	32	18	between	between	ADP
ftr-1583	32	19	the	the	DET
ftr-1583	32	20	trend	trend	NOUN
ftr-1583	32	21	to	to	PART
ftr-1583	32	22	intensify	intensify	VERB
ftr-1583	32	23	the	the	DET
ftr-1583	32	24	exchange	exchange	NOUN
ftr-1583	32	25	of	of	ADP
ftr-1583	32	26	taxpayer	taxpayer	NOUN
ftr-1583	32	27	information	information	NOUN
ftr-1583	32	28	in	in	ADP
ftr-1583	32	29	the	the	DET
ftr-1583	32	30	modern	modern	ADJ
ftr-1583	32	31	tax	tax	NOUN
ftr-1583	32	32	world	world	NOUN
ftr-1583	32	33	and	and	CCONJ
ftr-1583	32	34	the	the	DET
ftr-1583	32	35	realization	realization	NOUN
ftr-1583	32	36	that	that	SCONJ
ftr-1583	32	37	such	such	DET
ftr-1583	32	38	a	a	DET
ftr-1583	32	39	trend	trend	NOUN
ftr-1583	32	40	may	may	AUX
ftr-1583	32	41	be	be	AUX
ftr-1583	32	42	harmful	harmful	ADJ
ftr-1583	32	43	to	to	ADP
ftr-1583	32	44	taxpayers	taxpayer	NOUN
ftr-1583	32	45	’	’	PART
ftr-1583	32	46	rights	right	NOUN
ftr-1583	32	47	.	.	PUNCT
ftr-1583	33	1	this	this	DET
ftr-1583	33	2	conflict	conflict	NOUN
ftr-1583	33	3	enjoys	enjoy	VERB
ftr-1583	33	4	much	much	ADJ
ftr-1583	33	5	recent	recent	ADJ
ftr-1583	33	6	attention	attention	NOUN
ftr-1583	33	7	in	in	ADP
ftr-1583	33	8	tax	tax	NOUN
ftr-1583	33	9	scholarship	scholarship	NOUN
ftr-1583	33	10	,	,	PUNCT
ftr-1583	33	11	and	and	CCONJ
ftr-1583	33	12	this	this	DET
ftr-1583	33	13	essay	essay	NOUN
ftr-1583	33	14	is	be	AUX
ftr-1583	33	15	the	the	DET
ftr-1583	33	16	first	first	ADJ
ftr-1583	33	17	to	to	PART
ftr-1583	33	18	provide	provide	VERB
ftr-1583	33	19	a	a	DET
ftr-1583	33	20	comparative	comparative	ADJ
ftr-1583	33	21	study	study	NOUN
ftr-1583	33	22	of	of	ADP
ftr-1583	33	23	the	the	DET
ftr-1583	33	24	issue	issue	NOUN
ftr-1583	33	25	from	from	ADP
ftr-1583	33	26	an	an	DET
ftr-1583	33	27	american	american	ADJ
ftr-1583	33	28	(	(	PUNCT
ftr-1583	33	29	north	north	NOUN
ftr-1583	33	30	and	and	CCONJ
ftr-1583	33	31	south	south	ADJ
ftr-1583	33	32	)	)	PUNCT
ftr-1583	33	33	perspective	perspective	NOUN
ftr-1583	33	34	.	.	PUNCT
ftr-1583	34	1	the	the	DET
ftr-1583	34	2	commitment	commitment	NOUN
ftr-1583	34	3	of	of	ADP
ftr-1583	34	4	the	the	DET
ftr-1583	34	5	university	university	PROPN
ftr-1583	34	6	of	of	ADP
ftr-1583	34	7	florida	florida	PROPN
ftr-1583	34	8	’s	’s	PART
ftr-1583	34	9	graduate	graduate	PROPN
ftr-1583	34	10	tax	tax	NOUN
ftr-1583	34	11	program	program	NOUN
ftr-1583	34	12	,	,	PUNCT
ftr-1583	34	13	led	lead	VERB
ftr-1583	34	14	by	by	ADP
ftr-1583	34	15	professor	professor	NOUN
ftr-1583	34	16	friel	friel	PROPN
ftr-1583	34	17	for	for	ADP
ftr-1583	34	18	over	over	ADP
ftr-1583	34	19	twenty	twenty	NUM
ftr-1583	34	20	years	year	NOUN
ftr-1583	34	21	,	,	PUNCT
ftr-1583	34	22	to	to	ADP
ftr-1583	34	23	the	the	DET
ftr-1583	34	24	study	study	NOUN
ftr-1583	34	25	of	of	ADP
ftr-1583	34	26	tax	tax	NOUN
ftr-1583	34	27	law	law	NOUN
ftr-1583	34	28	and	and	CCONJ
ftr-1583	34	29	policy	policy	NOUN
ftr-1583	34	30	in	in	ADP
ftr-1583	34	31	the	the	DET
ftr-1583	34	32	americas	america	NOUN
ftr-1583	34	33	,	,	PUNCT
ftr-1583	34	34	and	and	CCONJ
ftr-1583	34	35	to	to	ADP
ftr-1583	34	36	the	the	DET
ftr-1583	34	37	education	education	NOUN
ftr-1583	34	38	of	of	ADP
ftr-1583	34	39	students	student	NOUN
ftr-1583	34	40	from	from	ADP
ftr-1583	34	41	latin	latin	PROPN
ftr-1583	34	42	america	america	PROPN
ftr-1583	34	43	has	have	AUX
ftr-1583	34	44	been	be	AUX
ftr-1583	34	45	longstanding	longstanding	ADJ
ftr-1583	34	46	and	and	CCONJ
ftr-1583	34	47	wellknown	wellknown	ADJ
ftr-1583	34	48	.	.	PUNCT
ftr-1583	35	1	it	it	PRON
ftr-1583	35	2	is	be	AUX
ftr-1583	35	3	also	also	ADV
ftr-1583	35	4	unique	unique	ADJ
ftr-1583	35	5	.	.	PUNCT
ftr-1583	36	1	the	the	DET
ftr-1583	36	2	compilation	compilation	NOUN
ftr-1583	36	3	of	of	ADP
ftr-1583	36	4	this	this	DET
ftr-1583	36	5	issue	issue	NOUN
ftr-1583	36	6	,	,	PUNCT
ftr-1583	36	7	supported	support	VERB
ftr-1583	36	8	by	by	ADP
ftr-1583	36	9	the	the	DET
ftr-1583	36	10	iberoamerican	iberoamerican	PROPN
ftr-1583	36	11	624	624	NUM
ftr-1583	36	12	florida	florida	PROPN
ftr-1583	36	13	tax	tax	NOUN
ftr-1583	36	14	review	review	NOUN
ftr-1583	36	15	[	[	X
ftr-1583	36	16	vol	vol	NOUN
ftr-1583	36	17	22:3	22:3	NUM
ftr-1583	36	18	observatory	observatory	NOUN
ftr-1583	36	19	for	for	ADP
ftr-1583	36	20	international	international	ADJ
ftr-1583	36	21	taxation	taxation	NOUN
ftr-1583	36	22	(	(	PUNCT
ftr-1583	36	23	oiti	oiti	NOUN
ftr-1583	36	24	)	)	PUNCT
ftr-1583	36	25	,	,	PUNCT
ftr-1583	36	26	which	which	PRON
ftr-1583	36	27	includes	include	VERB
ftr-1583	36	28	the	the	DET
ftr-1583	36	29	university	university	NOUN
ftr-1583	36	30	of	of	ADP
ftr-1583	36	31	florida	florida	PROPN
ftr-1583	36	32	as	as	ADP
ftr-1583	36	33	its	its	PRON
ftr-1583	36	34	northernmost	northernmost	ADJ
ftr-1583	36	35	member	member	NOUN
ftr-1583	36	36	,	,	PUNCT
ftr-1583	36	37	is	be	AUX
ftr-1583	36	38	an	an	DET
ftr-1583	36	39	important	important	ADJ
ftr-1583	36	40	demonstration	demonstration	NOUN
ftr-1583	36	41	of	of	ADP
ftr-1583	36	42	this	this	DET
ftr-1583	36	43	commitment	commitment	NOUN
ftr-1583	36	44	.	.	PUNCT
ftr-1583	37	1	our	our	PRON
ftr-1583	37	2	goal	goal	NOUN
ftr-1583	37	3	is	be	AUX
ftr-1583	37	4	to	to	PART
ftr-1583	37	5	give	give	VERB
ftr-1583	37	6	voice	voice	NOUN
ftr-1583	37	7	to	to	PART
ftr-1583	37	8	views	view	NOUN
ftr-1583	37	9	beyond	beyond	ADP
ftr-1583	37	10	those	those	PRON
ftr-1583	37	11	of	of	ADP
ftr-1583	37	12	the	the	DET
ftr-1583	37	13	traditional	traditional	ADJ
ftr-1583	37	14	economic	economic	ADJ
ftr-1583	37	15	powers	power	NOUN
ftr-1583	37	16	and	and	CCONJ
ftr-1583	37	17	to	to	PART
ftr-1583	37	18	support	support	VERB
ftr-1583	37	19	tax	tax	NOUN
ftr-1583	37	20	policymaking	policymaking	NOUN
ftr-1583	37	21	with	with	ADP
ftr-1583	37	22	serious	serious	ADJ
ftr-1583	37	23	scholarship	scholarship	NOUN
ftr-1583	37	24	that	that	PRON
ftr-1583	37	25	is	be	AUX
ftr-1583	37	26	independent	independent	ADJ
ftr-1583	37	27	from	from	ADP
ftr-1583	37	28	such	such	ADJ
ftr-1583	37	29	powers	power	NOUN
ftr-1583	37	30	or	or	CCONJ
ftr-1583	37	31	any	any	DET
ftr-1583	37	32	other	other	ADJ
ftr-1583	37	33	interest	interest	NOUN
ftr-1583	37	34	groups	group	NOUN
ftr-1583	37	35	.	.	PUNCT
ftr-1583	38	1	this	this	PRON
ftr-1583	38	2	is	be	AUX
ftr-1583	38	3	the	the	DET
ftr-1583	38	4	legacy	legacy	NOUN
ftr-1583	38	5	of	of	ADP
ftr-1583	38	6	professor	professor	PROPN
ftr-1583	38	7	friel	friel	PROPN
ftr-1583	38	8	,	,	PUNCT
ftr-1583	38	9	which	which	PRON
ftr-1583	38	10	,	,	PUNCT
ftr-1583	38	11	i	i	PRON
ftr-1583	38	12	hope	hope	VERB
ftr-1583	38	13	,	,	PUNCT
ftr-1583	38	14	is	be	AUX
ftr-1583	38	15	well	well	ADV
ftr-1583	38	16	represented	represent	VERB
ftr-1583	38	17	by	by	ADP
ftr-1583	38	18	this	this	DET
ftr-1583	38	19	issue	issue	NOUN
ftr-1583	38	20	.	.	PUNCT