id	sid	tid	token	lemma	pos
ftr-289	1	1	tcharity	tcharity	NOUN
ftr-289	1	2	really	really	ADV
ftr-289	1	3	does	do	AUX
ftr-289	1	4	begin	begin	VERB
ftr-289	1	5	at	at	ADP
ftr-289	1	6	home	home	NOUN
ftr-289	1	7	:	:	PUNCT
ftr-289	1	8	florida	florida	PROPN
ftr-289	1	9	tax	tax	PROPN
ftr-289	1	10	review	review	NOUN
ftr-289	1	11	volume	volume	NOUN
ftr-289	1	12	16	16	NUM
ftr-289	1	13	2014	2014	NUM
ftr-289	1	14	number	number	NOUN
ftr-289	1	15	6	6	NUM
ftr-289	1	16	325	325	NUM
ftr-289	1	17	concentrated	concentrated	ADJ
ftr-289	1	18	enforcement	enforcement	NOUN
ftr-289	1	19	by	by	ADP
ftr-289	1	20	leigh	leigh	PROPN
ftr-289	1	21	osofsky	osofsky	NOUN
ftr-289	1	22	abstract	abstract	ADV
ftr-289	1	23	when	when	SCONJ
ftr-289	1	24	enforcement	enforcement	NOUN
ftr-289	1	25	resources	resource	NOUN
ftr-289	1	26	are	be	AUX
ftr-289	1	27	limited	limit	VERB
ftr-289	1	28	,	,	PUNCT
ftr-289	1	29	how	how	SCONJ
ftr-289	1	30	should	should	AUX
ftr-289	1	31	the	the	DET
ftr-289	1	32	scarce	scarce	ADJ
ftr-289	1	33	enforcement	enforcement	NOUN
ftr-289	1	34	resources	resource	NOUN
ftr-289	1	35	be	be	AUX
ftr-289	1	36	allocated	allocate	VERB
ftr-289	1	37	to	to	PART
ftr-289	1	38	increase	increase	VERB
ftr-289	1	39	compliance	compliance	NOUN
ftr-289	1	40	with	with	ADP
ftr-289	1	41	the	the	DET
ftr-289	1	42	law	law	NOUN
ftr-289	1	43	?	?	PUNCT
ftr-289	2	1	the	the	DET
ftr-289	2	2	answer	answer	NOUN
ftr-289	2	3	to	to	ADP
ftr-289	2	4	this	this	DET
ftr-289	2	5	question	question	NOUN
ftr-289	2	6	can	can	AUX
ftr-289	2	7	determine	determine	VERB
ftr-289	2	8	to	to	ADP
ftr-289	2	9	what	what	DET
ftr-289	2	10	extent	extent	NOUN
ftr-289	2	11	the	the	DET
ftr-289	2	12	law	law	NOUN
ftr-289	2	13	on	on	ADP
ftr-289	2	14	the	the	DET
ftr-289	2	15	books	book	NOUN
ftr-289	2	16	translates	translate	VERB
ftr-289	2	17	to	to	ADP
ftr-289	2	18	the	the	DET
ftr-289	2	19	law	law	NOUN
ftr-289	2	20	in	in	ADP
ftr-289	2	21	practice	practice	NOUN
ftr-289	2	22	.	.	PUNCT
ftr-289	3	1	a	a	DET
ftr-289	3	2	dominant	dominant	ADJ
ftr-289	3	3	school	school	NOUN
ftr-289	3	4	of	of	ADP
ftr-289	3	5	thought	thought	NOUN
ftr-289	3	6	in	in	ADP
ftr-289	3	7	the	the	DET
ftr-289	3	8	tax	tax	NOUN
ftr-289	3	9	literature	literature	NOUN
ftr-289	3	10	suggests	suggest	VERB
ftr-289	3	11	that	that	SCONJ
ftr-289	3	12	they	they	PRON
ftr-289	3	13	should	should	AUX
ftr-289	3	14	be	be	AUX
ftr-289	3	15	allocated	allocate	VERB
ftr-289	3	16	based	base	VERB
ftr-289	3	17	on	on	ADP
ftr-289	3	18	a	a	DET
ftr-289	3	19	“	"	PUNCT
ftr-289	3	20	worst	bad	ADJ
ftr-289	3	21	-	-	PUNCT
ftr-289	3	22	first	first	ADJ
ftr-289	3	23	”	"	PUNCT
ftr-289	3	24	method	method	NOUN
ftr-289	3	25	,	,	PUNCT
ftr-289	3	26	whereby	whereby	SCONJ
ftr-289	3	27	the	the	DET
ftr-289	3	28	individuals	individual	NOUN
ftr-289	3	29	likely	likely	ADJ
ftr-289	3	30	to	to	PART
ftr-289	3	31	be	be	AUX
ftr-289	3	32	most	most	ADV
ftr-289	3	33	noncompliant	noncompliant	ADJ
ftr-289	3	34	are	be	AUX
ftr-289	3	35	targeted	target	VERB
ftr-289	3	36	.	.	PUNCT
ftr-289	4	1	however	however	ADV
ftr-289	4	2	,	,	PUNCT
ftr-289	4	3	while	while	SCONJ
ftr-289	4	4	“	"	PUNCT
ftr-289	4	5	worst	bad	ADJ
ftr-289	4	6	-	-	PUNCT
ftr-289	4	7	first	first	ADJ
ftr-289	4	8	”	"	PUNCT
ftr-289	4	9	methods	method	NOUN
ftr-289	4	10	can	can	AUX
ftr-289	4	11	encourage	encourage	VERB
ftr-289	4	12	all	all	DET
ftr-289	4	13	individuals	individual	NOUN
ftr-289	4	14	to	to	PART
ftr-289	4	15	increase	increase	VERB
ftr-289	4	16	compliance	compliance	NOUN
ftr-289	4	17	so	so	SCONJ
ftr-289	4	18	as	as	SCONJ
ftr-289	4	19	not	not	PART
ftr-289	4	20	to	to	PART
ftr-289	4	21	be	be	AUX
ftr-289	4	22	deemed	deem	VERB
ftr-289	4	23	the	the	DET
ftr-289	4	24	“	"	PUNCT
ftr-289	4	25	worst	bad	ADJ
ftr-289	4	26	,	,	PUNCT
ftr-289	4	27	”	"	PUNCT
ftr-289	4	28	they	they	PRON
ftr-289	4	29	can	can	AUX
ftr-289	4	30	also	also	ADV
ftr-289	4	31	provide	provide	VERB
ftr-289	4	32	cover	cover	NOUN
ftr-289	4	33	to	to	PART
ftr-289	4	34	engage	engage	VERB
ftr-289	4	35	in	in	ADP
ftr-289	4	36	noncompliance	noncompliance	NOUN
ftr-289	4	37	that	that	PRON
ftr-289	4	38	is	be	AUX
ftr-289	4	39	perceived	perceive	VERB
ftr-289	4	40	moderate	moderate	ADJ
ftr-289	4	41	for	for	ADP
ftr-289	4	42	the	the	DET
ftr-289	4	43	relevant	relevant	ADJ
ftr-289	4	44	population	population	NOUN
ftr-289	4	45	.	.	PUNCT
ftr-289	5	1	this	this	DET
ftr-289	5	2	dynamic	dynamic	NOUN
ftr-289	5	3	can	can	AUX
ftr-289	5	4	become	become	VERB
ftr-289	5	5	most	most	ADV
ftr-289	5	6	problematic	problematic	ADJ
ftr-289	5	7	in	in	ADP
ftr-289	5	8	highly	highly	ADV
ftr-289	5	9	noncompliant	noncompliant	ADJ
ftr-289	5	10	populations	population	NOUN
ftr-289	5	11	.	.	PUNCT
ftr-289	6	1	in	in	ADP
ftr-289	6	2	such	such	ADJ
ftr-289	6	3	populations	population	NOUN
ftr-289	6	4	,	,	PUNCT
ftr-289	6	5	existing	exist	VERB
ftr-289	6	6	,	,	PUNCT
ftr-289	6	7	high	high	ADJ
ftr-289	6	8	levels	level	NOUN
ftr-289	6	9	of	of	ADP
ftr-289	6	10	noncompliance	noncompliance	NOUN
ftr-289	6	11	,	,	PUNCT
ftr-289	6	12	and	and	CCONJ
ftr-289	6	13	underlying	underlying	ADJ
ftr-289	6	14	,	,	PUNCT
ftr-289	6	15	structural	structural	ADJ
ftr-289	6	16	causes	cause	NOUN
ftr-289	6	17	of	of	ADP
ftr-289	6	18	the	the	DET
ftr-289	6	19	high	high	ADJ
ftr-289	6	20	noncompliance	noncompliance	NOUN
ftr-289	6	21	can	can	AUX
ftr-289	6	22	serve	serve	VERB
ftr-289	6	23	as	as	ADP
ftr-289	6	24	coordinating	coordinate	VERB
ftr-289	6	25	mechanisms	mechanism	NOUN
ftr-289	6	26	,	,	PUNCT
ftr-289	6	27	providing	provide	VERB
ftr-289	6	28	mutual	mutual	ADJ
ftr-289	6	29	assurance	assurance	NOUN
ftr-289	6	30	of	of	ADP
ftr-289	6	31	low	low	ADJ
ftr-289	6	32	compliance	compliance	NOUN
ftr-289	6	33	.	.	PUNCT
ftr-289	7	1	moreover	moreover	ADV
ftr-289	7	2	,	,	PUNCT
ftr-289	7	3	“	"	PUNCT
ftr-289	7	4	worst	bad	ADJ
ftr-289	7	5	-	-	PUNCT
ftr-289	7	6	first	first	ADJ
ftr-289	7	7	”	"	PUNCT
ftr-289	7	8	theories	theory	NOUN
ftr-289	7	9	do	do	AUX
ftr-289	7	10	not	not	PART
ftr-289	7	11	provide	provide	VERB
ftr-289	7	12	a	a	DET
ftr-289	7	13	comprehensive	comprehensive	ADJ
ftr-289	7	14	explanation	explanation	NOUN
ftr-289	7	15	for	for	ADP
ftr-289	7	16	the	the	DET
ftr-289	7	17	group	group	NOUN
ftr-289	7	18	and	and	CCONJ
ftr-289	7	19	project	project	NOUN
ftr-289	7	20	-	-	PUNCT
ftr-289	7	21	based	base	VERB
ftr-289	7	22	enforcement	enforcement	NOUN
ftr-289	7	23	practices	practice	NOUN
ftr-289	7	24	that	that	PRON
ftr-289	7	25	are	be	AUX
ftr-289	7	26	found	find	VERB
ftr-289	7	27	in	in	ADP
ftr-289	7	28	a	a	DET
ftr-289	7	29	number	number	NOUN
ftr-289	7	30	of	of	ADP
ftr-289	7	31	actual	actual	ADJ
ftr-289	7	32	enforcement	enforcement	NOUN
ftr-289	7	33	settings	setting	NOUN
ftr-289	7	34	.	.	PUNCT
ftr-289	8	1	in	in	ADP
ftr-289	8	2	response	response	NOUN
ftr-289	8	3	to	to	ADP
ftr-289	8	4	these	these	DET
ftr-289	8	5	deficits	deficit	NOUN
ftr-289	8	6	,	,	PUNCT
ftr-289	8	7	this	this	DET
ftr-289	8	8	article	article	NOUN
ftr-289	8	9	draws	draw	VERB
ftr-289	8	10	on	on	ADP
ftr-289	8	11	work	work	NOUN
ftr-289	8	12	from	from	ADP
ftr-289	8	13	across	across	ADP
ftr-289	8	14	different	different	ADJ
ftr-289	8	15	disciplines	discipline	NOUN
ftr-289	8	16	to	to	PART
ftr-289	8	17	develop	develop	VERB
ftr-289	8	18	a	a	DET
ftr-289	8	19	new	new	ADJ
ftr-289	8	20	theory	theory	NOUN
ftr-289	8	21	for	for	ADP
ftr-289	8	22	the	the	DET
ftr-289	8	23	allocation	allocation	NOUN
ftr-289	8	24	of	of	ADP
ftr-289	8	25	scarce	scarce	ADJ
ftr-289	8	26	tax	tax	NOUN
ftr-289	8	27	enforcement	enforcement	NOUN
ftr-289	8	28	resources	resource	NOUN
ftr-289	8	29	.	.	PUNCT
ftr-289	9	1	this	this	DET
ftr-289	9	2	article	article	NOUN
ftr-289	9	3	suggests	suggest	VERB
ftr-289	9	4	that	that	SCONJ
ftr-289	9	5	,	,	PUNCT
ftr-289	9	6	under	under	ADP
ftr-289	9	7	certain	certain	ADJ
ftr-289	9	8	conditions	condition	NOUN
ftr-289	9	9	,	,	PUNCT
ftr-289	9	10			PROPN
ftr-289	9	11	associate	associate	NOUN
ftr-289	9	12	professor	professor	NOUN
ftr-289	9	13	of	of	ADP
ftr-289	9	14	law	law	NOUN
ftr-289	9	15	,	,	PUNCT
ftr-289	9	16	university	university	PROPN
ftr-289	9	17	of	of	ADP
ftr-289	9	18	miami	miami	PROPN
ftr-289	9	19	school	school	PROPN
ftr-289	9	20	of	of	ADP
ftr-289	9	21	law	law	NOUN
ftr-289	9	22	,	,	PUNCT
ftr-289	9	23	j.d	j.d	PROPN
ftr-289	9	24	.	.	PROPN
ftr-289	9	25	,	,	PUNCT
ftr-289	9	26	stanford	stanford	PROPN
ftr-289	9	27	law	law	PROPN
ftr-289	9	28	school	school	NOUN
ftr-289	9	29	.	.	PUNCT
ftr-289	10	1	many	many	ADJ
ftr-289	10	2	thanks	thank	NOUN
ftr-289	10	3	to	to	ADP
ftr-289	10	4	caroline	caroline	PROPN
ftr-289	10	5	bradley	bradley	PROPN
ftr-289	10	6	,	,	PUNCT
ftr-289	10	7	paul	paul	PROPN
ftr-289	10	8	caron	caron	PROPN
ftr-289	10	9	,	,	PUNCT
ftr-289	10	10	michael	michael	PROPN
ftr-289	10	11	doran	doran	PROPN
ftr-289	10	12	,	,	PUNCT
ftr-289	10	13	joseph	joseph	PROPN
ftr-289	10	14	dugan	dugan	PROPN
ftr-289	10	15	,	,	PUNCT
ftr-289	10	16	david	david	PROPN
ftr-289	10	17	gamage	gamage	PROPN
ftr-289	10	18	,	,	PUNCT
ftr-289	10	19	pat	pat	PROPN
ftr-289	10	20	gudridge	gudridge	PROPN
ftr-289	10	21	,	,	PUNCT
ftr-289	10	22	david	david	PROPN
ftr-289	10	23	herzig	herzig	PROPN
ftr-289	10	24	,	,	PUNCT
ftr-289	10	25	jonathan	jonathan	PROPN
ftr-289	10	26	kalinski	kalinski	PROPN
ftr-289	10	27	,	,	PUNCT
ftr-289	10	28	leandra	leandra	PROPN
ftr-289	10	29	lederman	lederman	PROPN
ftr-289	10	30	,	,	PUNCT
ftr-289	10	31	elliott	elliott	PROPN
ftr-289	10	32	manning	manning	PROPN
ftr-289	10	33	,	,	PUNCT
ftr-289	10	34	ajay	ajay	PROPN
ftr-289	10	35	mehrotra	mehrotra	PROPN
ftr-289	10	36	,	,	PUNCT
ftr-289	10	37	susie	susie	PROPN
ftr-289	10	38	morse	morse	PROPN
ftr-289	10	39	,	,	PUNCT
ftr-289	10	40	jason	jason	PROPN
ftr-289	11	1	oh	oh	INTJ
ftr-289	11	2	,	,	PUNCT
ftr-289	11	3	katie	katie	PROPN
ftr-289	11	4	pratt	pratt	PROPN
ftr-289	11	5	,	,	PUNCT
ftr-289	11	6	shu	shu	PROPN
ftr-289	11	7	-	-	PUNCT
ftr-289	11	8	yi	yi	PROPN
ftr-289	11	9	oei	oei	PROPN
ftr-289	11	10	,	,	PUNCT
ftr-289	11	11	zachary	zachary	PROPN
ftr-289	11	12	osofsky	osofsky	ADJ
ftr-289	11	13	,	,	PUNCT
ftr-289	11	14	eric	eric	PROPN
ftr-289	11	15	rasmusen	rasmusen	PROPN
ftr-289	11	16	,	,	PUNCT
ftr-289	11	17	tom	tom	PROPN
ftr-289	11	18	robinson	robinson	PROPN
ftr-289	11	19	,	,	PUNCT
ftr-289	11	20	andres	andres	PROPN
ftr-289	11	21	sawicki	sawicki	PROPN
ftr-289	11	22	,	,	PUNCT
ftr-289	11	23	hendrik	hendrik	PROPN
ftr-289	11	24	schneider	schneider	PROPN
ftr-289	11	25	,	,	PUNCT
ftr-289	11	26	ted	ted	PROPN
ftr-289	11	27	seto	seto	PROPN
ftr-289	11	28	,	,	PUNCT
ftr-289	11	29	kirk	kirk	PROPN
ftr-289	11	30	stark	stark	PROPN
ftr-289	11	31	,	,	PUNCT
ftr-289	11	32	scott	scott	PROPN
ftr-289	11	33	sundby	sundby	PROPN
ftr-289	11	34	,	,	PUNCT
ftr-289	11	35	alexander	alexander	PROPN
ftr-289	11	36	wu	wu	PROPN
ftr-289	11	37	,	,	PUNCT
ftr-289	11	38	eric	eric	PROPN
ftr-289	11	39	zolt	zolt	PROPN
ftr-289	11	40	,	,	PUNCT
ftr-289	11	41	attendees	attendee	NOUN
ftr-289	11	42	of	of	ADP
ftr-289	11	43	presentations	presentation	NOUN
ftr-289	11	44	at	at	ADP
ftr-289	11	45	ucla	ucla	NOUN
ftr-289	11	46	,	,	PUNCT
ftr-289	11	47	pepperdine	pepperdine	PROPN
ftr-289	11	48	,	,	PUNCT
ftr-289	11	49	indiana	indiana	PROPN
ftr-289	11	50	,	,	PUNCT
ftr-289	11	51	loyola	loyola	PROPN
ftr-289	11	52	,	,	PUNCT
ftr-289	11	53	and	and	CCONJ
ftr-289	11	54	miami	miami	PROPN
ftr-289	11	55	law	law	NOUN
ftr-289	11	56	schools	school	NOUN
ftr-289	11	57	,	,	PUNCT
ftr-289	11	58	and	and	CCONJ
ftr-289	11	59	participants	participant	NOUN
ftr-289	11	60	at	at	ADP
ftr-289	11	61	the	the	DET
ftr-289	11	62	2013	2013	NUM
ftr-289	11	63	national	national	ADJ
ftr-289	11	64	tax	tax	PROPN
ftr-289	11	65	association	association	PROPN
ftr-289	11	66	annual	annual	ADJ
ftr-289	11	67	conference	conference	NOUN
ftr-289	11	68	on	on	ADP
ftr-289	11	69	taxation	taxation	NOUN
ftr-289	11	70	,	,	PUNCT
ftr-289	11	71	the	the	DET
ftr-289	11	72	2013	2013	NUM
ftr-289	11	73	southeastern	southeastern	ADJ
ftr-289	11	74	association	association	PROPN
ftr-289	11	75	of	of	ADP
ftr-289	11	76	law	law	PROPN
ftr-289	11	77	schools	school	NOUN
ftr-289	11	78	conference	conference	NOUN
ftr-289	11	79	,	,	PUNCT
ftr-289	11	80	the	the	DET
ftr-289	11	81	2013	2013	NUM
ftr-289	11	82	junior	junior	ADJ
ftr-289	11	83	tax	tax	NOUN
ftr-289	11	84	scholars	scholar	NOUN
ftr-289	11	85	workshop	workshop	NOUN
ftr-289	11	86	,	,	PUNCT
ftr-289	11	87	the	the	DET
ftr-289	11	88	2014	2014	NUM
ftr-289	11	89	internal	internal	ADJ
ftr-289	11	90	revenue	revenue	NOUN
ftr-289	11	91	service	service	NOUN
ftr-289	11	92	and	and	CCONJ
ftr-289	11	93	urban	urban	ADJ
ftr-289	11	94	-	-	PUNCT
ftr-289	11	95	brookings	brookings	PROPN
ftr-289	11	96	tax	tax	NOUN
ftr-289	11	97	policy	policy	NOUN
ftr-289	11	98	center	center	NOUN
ftr-289	11	99	research	research	NOUN
ftr-289	11	100	conference	conference	NOUN
ftr-289	11	101	,	,	PUNCT
ftr-289	11	102	and	and	CCONJ
ftr-289	11	103	the	the	DET
ftr-289	11	104	2014	2014	NUM
ftr-289	11	105	columbia	columbia	PROPN
ftr-289	11	106	tax	tax	NOUN
ftr-289	11	107	policy	policy	NOUN
ftr-289	11	108	workshop	workshop	NOUN
ftr-289	11	109	for	for	ADP
ftr-289	11	110	helpful	helpful	ADJ
ftr-289	11	111	thoughts	thought	NOUN
ftr-289	11	112	.	.	PUNCT
ftr-289	12	1	finally	finally	ADV
ftr-289	12	2	,	,	PUNCT
ftr-289	12	3	thank	thank	VERB
ftr-289	12	4	you	you	PRON
ftr-289	12	5	to	to	ADP
ftr-289	12	6	the	the	DET
ftr-289	12	7	university	university	PROPN
ftr-289	12	8	of	of	ADP
ftr-289	12	9	miami	miami	PROPN
ftr-289	12	10	school	school	PROPN
ftr-289	12	11	of	of	ADP
ftr-289	12	12	law	law	NOUN
ftr-289	12	13	reference	reference	NOUN
ftr-289	12	14	librarians	librarian	NOUN
ftr-289	12	15	and	and	CCONJ
ftr-289	12	16	,	,	PUNCT
ftr-289	12	17	in	in	ADP
ftr-289	12	18	particular	particular	ADJ
ftr-289	12	19	,	,	PUNCT
ftr-289	12	20	to	to	PART
ftr-289	12	21	sue	sue	VERB
ftr-289	12	22	ann	ann	PROPN
ftr-289	12	23	campbell	campbell	PROPN
ftr-289	12	24	.	.	PUNCT
ftr-289	13	1	326	326	NUM
ftr-289	13	2	florida	florida	PROPN
ftr-289	13	3	tax	tax	NOUN
ftr-289	13	4	review	review	NOUN
ftr-289	13	5	[	[	X
ftr-289	13	6	vol	vol	NOUN
ftr-289	13	7	.	.	PUNCT
ftr-289	14	1	16:6	16:6	NUM
ftr-289	14	2	deterrence	deterrence	NOUN
ftr-289	14	3	can	can	AUX
ftr-289	14	4	be	be	AUX
ftr-289	14	5	enhanced	enhance	VERB
ftr-289	14	6	by	by	ADP
ftr-289	14	7	allocating	allocate	VERB
ftr-289	14	8	scarce	scarce	ADJ
ftr-289	14	9	enforcement	enforcement	NOUN
ftr-289	14	10	resources	resource	NOUN
ftr-289	14	11	among	among	ADP
ftr-289	14	12	a	a	DET
ftr-289	14	13	low	low	ADJ
ftr-289	14	14	-	-	PUNCT
ftr-289	14	15	compliance	compliance	NOUN
ftr-289	14	16	population	population	NOUN
ftr-289	14	17	of	of	ADP
ftr-289	14	18	taxpayers	taxpayer	NOUN
ftr-289	14	19	through	through	ADP
ftr-289	14	20	a	a	DET
ftr-289	14	21	process	process	NOUN
ftr-289	14	22	called	call	VERB
ftr-289	14	23	concentrated	concentrated	ADJ
ftr-289	14	24	enforcement	enforcement	NOUN
ftr-289	14	25	.	.	PUNCT
ftr-289	15	1	after	after	ADP
ftr-289	15	2	setting	set	VERB
ftr-289	15	3	forth	forth	ADP
ftr-289	15	4	the	the	DET
ftr-289	15	5	theoretical	theoretical	ADJ
ftr-289	15	6	case	case	NOUN
ftr-289	15	7	for	for	ADP
ftr-289	15	8	concentrated	concentrated	ADJ
ftr-289	15	9	enforcement	enforcement	NOUN
ftr-289	15	10	,	,	PUNCT
ftr-289	15	11	this	this	DET
ftr-289	15	12	article	article	NOUN
ftr-289	15	13	examines	examine	VERB
ftr-289	15	14	how	how	SCONJ
ftr-289	15	15	it	it	PRON
ftr-289	15	16	might	might	AUX
ftr-289	15	17	apply	apply	VERB
ftr-289	15	18	in	in	ADP
ftr-289	15	19	the	the	DET
ftr-289	15	20	cash	cash	NOUN
ftr-289	15	21	business	business	NOUN
ftr-289	15	22	tax	tax	NOUN
ftr-289	15	23	sector	sector	NOUN
ftr-289	15	24	,	,	PUNCT
ftr-289	15	25	a	a	DET
ftr-289	15	26	highly	highly	ADV
ftr-289	15	27	noncompliant	noncompliant	ADJ
ftr-289	15	28	sector	sector	NOUN
ftr-289	15	29	that	that	PRON
ftr-289	15	30	presents	present	VERB
ftr-289	15	31	particular	particular	ADJ
ftr-289	15	32	challenges	challenge	NOUN
ftr-289	15	33	for	for	ADP
ftr-289	15	34	“	"	PUNCT
ftr-289	15	35	worst	bad	ADJ
ftr-289	15	36	-	-	PUNCT
ftr-289	15	37	first	first	ADJ
ftr-289	15	38	”	"	PUNCT
ftr-289	15	39	methods	method	NOUN
ftr-289	15	40	.	.	PUNCT
ftr-289	16	1	this	this	DET
ftr-289	16	2	article	article	NOUN
ftr-289	16	3	concludes	conclude	VERB
ftr-289	16	4	that	that	SCONJ
ftr-289	16	5	concentrated	concentrated	ADJ
ftr-289	16	6	enforcement	enforcement	NOUN
ftr-289	16	7	may	may	AUX
ftr-289	16	8	increase	increase	VERB
ftr-289	16	9	compliance	compliance	NOUN
ftr-289	16	10	,	,	PUNCT
ftr-289	16	11	meriting	merit	VERB
ftr-289	16	12	its	its	PRON
ftr-289	16	13	application	application	NOUN
ftr-289	16	14	and	and	CCONJ
ftr-289	16	15	empirical	empirical	ADJ
ftr-289	16	16	evaluation	evaluation	NOUN
ftr-289	16	17	.	.	PUNCT
ftr-289	17	1	i.	i.	PROPN
ftr-289	17	2	introduction	introduction	NOUN
ftr-289	17	3	.............................................................................	.............................................................................	PUNCT
ftr-289	17	4	326	326	NUM
ftr-289	17	5	ii	ii	NOUN
ftr-289	17	6	.	.	PUNCT
ftr-289	18	1	classic	classic	ADJ
ftr-289	18	2	deterrence	deterrence	NOUN
ftr-289	18	3	theory	theory	NOUN
ftr-289	18	4	and	and	CCONJ
ftr-289	18	5	“	"	PUNCT
ftr-289	18	6	worst	bad	ADJ
ftr-289	18	7	-	-	PUNCT
ftr-289	18	8	first	first	ADJ
ftr-289	18	9	”	"	PUNCT
ftr-289	18	10	methods	method	NOUN
ftr-289	18	11	......................................................................................	......................................................................................	PUNCT
ftr-289	18	12	329	329	NUM
ftr-289	18	13	a.	a.	NOUN
ftr-289	18	14	classic	classic	ADJ
ftr-289	18	15	deterrence	deterrence	NOUN
ftr-289	18	16	theory	theory	NOUN
ftr-289	18	17	...............................................	...............................................	PUNCT
ftr-289	18	18	329	329	NUM
ftr-289	18	19	b.	b.	NOUN
ftr-289	18	20	“	"	PUNCT
ftr-289	18	21	worst	bad	ADJ
ftr-289	18	22	-	-	PUNCT
ftr-289	18	23	first	first	ADJ
ftr-289	18	24	”	"	PUNCT
ftr-289	18	25	theories	theory	NOUN
ftr-289	18	26	....................................................	....................................................	PUNCT
ftr-289	18	27	333	333	NUM
ftr-289	18	28	iii	iii	NOUN
ftr-289	18	29	.	.	PUNCT
ftr-289	18	30	project	project	NOUN
ftr-289	18	31	-	-	PUNCT
ftr-289	18	32	based	base	VERB
ftr-289	18	33	enforcement	enforcement	NOUN
ftr-289	18	34	in	in	ADP
ftr-289	18	35	practice	practice	NOUN
ftr-289	18	36	.........................	.........................	PUNCT
ftr-289	19	1	338	338	NUM
ftr-289	19	2	iv	iv	NOUN
ftr-289	19	3	.	.	PUNCT
ftr-289	20	1	concentrated	concentrate	VERB
ftr-289	20	2	enforcement	enforcement	NOUN
ftr-289	20	3	................................................	................................................	PUNCT
ftr-289	20	4	344	344	NUM
ftr-289	20	5	a.	a.	NOUN
ftr-289	20	6	description	description	NOUN
ftr-289	20	7	of	of	ADP
ftr-289	20	8	concentrated	concentrated	ADJ
ftr-289	20	9	enforcement	enforcement	NOUN
ftr-289	20	10	.......................	.......................	PUNCT
ftr-289	20	11	344	344	NUM
ftr-289	20	12	b.	b.	PROPN
ftr-289	20	13	economic	economic	ADJ
ftr-289	20	14	base	base	NOUN
ftr-289	20	15	case	case	NOUN
ftr-289	20	16	.........................................................	.........................................................	PUNCT
ftr-289	20	17	347	347	NUM
ftr-289	20	18	c.	c.	NOUN
ftr-289	20	19	feedback	feedback	NOUN
ftr-289	20	20	loops	loop	NOUN
ftr-289	20	21	between	between	ADP
ftr-289	20	22	noncompliance	noncompliance	NOUN
ftr-289	20	23	and	and	CCONJ
ftr-289	20	24	enforcement	enforcement	NOUN
ftr-289	20	25	......................................................................	......................................................................	PUNCT
ftr-289	21	1	353	353	NUM
ftr-289	21	2	d.	d.	PROPN
ftr-289	21	3	norms	norm	VERB
ftr-289	21	4	................................................................................	................................................................................	PUNCT
ftr-289	22	1	354	354	NUM
ftr-289	22	2	e.	e.	PROPN
ftr-289	22	3	uncertainty	uncertainty	PROPN
ftr-289	22	4	aversion	aversion	NOUN
ftr-289	22	5	........................................................	........................................................	PUNCT
ftr-289	22	6	357	357	NUM
ftr-289	22	7	f.	f.	PROPN
ftr-289	22	8	availability	availability	NOUN
ftr-289	22	9	bias	bias	NOUN
ftr-289	22	10	................................................................	................................................................	PUNCT
ftr-289	22	11	360	360	NUM
ftr-289	22	12	g.	g.	NOUN
ftr-289	22	13	nodes	node	NOUN
ftr-289	22	14	of	of	ADP
ftr-289	22	15	noncompliance	noncompliance	NOUN
ftr-289	22	16	..................................................	..................................................	PUNCT
ftr-289	23	1	362	362	NUM
ftr-289	23	2	v.	v.	ADP
ftr-289	23	3	application	application	NOUN
ftr-289	23	4	to	to	ADP
ftr-289	23	5	cash	cash	NOUN
ftr-289	23	6	business	business	NOUN
ftr-289	23	7	tax	tax	NOUN
ftr-289	23	8	sector	sector	NOUN
ftr-289	23	9	........................	........................	PUNCT
ftr-289	24	1	362	362	NUM
ftr-289	24	2	a.	a.	NOUN
ftr-289	24	3	the	the	DET
ftr-289	24	4	cash	cash	NOUN
ftr-289	24	5	business	business	NOUN
ftr-289	24	6	tax	tax	NOUN
ftr-289	24	7	sector	sector	NOUN
ftr-289	24	8	..........................................	..........................................	PUNCT
ftr-289	25	1	363	363	NUM
ftr-289	25	2	b.	b.	NOUN
ftr-289	25	3	difficulties	difficulty	NOUN
ftr-289	25	4	for	for	ADP
ftr-289	25	5	“	"	PUNCT
ftr-289	25	6	worst	bad	ADJ
ftr-289	25	7	-	-	PUNCT
ftr-289	25	8	first	first	ADJ
ftr-289	25	9	”	"	PUNCT
ftr-289	25	10	approaches	approach	NOUN
ftr-289	25	11	.......................	.......................	PUNCT
ftr-289	25	12	365	365	NUM
ftr-289	25	13	c.	c.	NOUN
ftr-289	25	14	the	the	DET
ftr-289	25	15	case	case	NOUN
ftr-289	25	16	for	for	ADP
ftr-289	25	17	concentrated	concentrated	ADJ
ftr-289	25	18	enforcement	enforcement	NOUN
ftr-289	25	19	..........................	..........................	PUNCT
ftr-289	26	1	368	368	NUM
ftr-289	26	2	d.	d.	NOUN
ftr-289	26	3	objections	objection	NOUN
ftr-289	26	4	and	and	CCONJ
ftr-289	26	5	responses	response	NOUN
ftr-289	26	6	.................................................	.................................................	PUNCT
ftr-289	26	7	380	380	NUM
ftr-289	26	8	i.	i.	NOUN
ftr-289	26	9	introduction	introduction	NOUN
ftr-289	26	10	classic	classic	ADJ
ftr-289	26	11	deterrence	deterrence	NOUN
ftr-289	26	12	theory	theory	NOUN
ftr-289	26	13	,	,	PUNCT
ftr-289	26	14	the	the	DET
ftr-289	26	15	foundational	foundational	ADJ
ftr-289	26	16	economic	economic	ADJ
ftr-289	26	17	theory	theory	NOUN
ftr-289	26	18	frequently	frequently	ADV
ftr-289	26	19	relied	rely	VERB
ftr-289	26	20	upon	upon	SCONJ
ftr-289	26	21	by	by	ADP
ftr-289	26	22	legal	legal	ADJ
ftr-289	26	23	scholars	scholar	NOUN
ftr-289	26	24	to	to	PART
ftr-289	26	25	describe	describe	VERB
ftr-289	26	26	how	how	SCONJ
ftr-289	26	27	to	to	PART
ftr-289	26	28	use	use	VERB
ftr-289	26	29	enforcement	enforcement	NOUN
ftr-289	26	30	to	to	PART
ftr-289	26	31	increase	increase	VERB
ftr-289	26	32	deterrence	deterrence	NOUN
ftr-289	26	33	and	and	CCONJ
ftr-289	26	34	therefore	therefore	ADV
ftr-289	26	35	compliance	compliance	NOUN
ftr-289	26	36	with	with	ADP
ftr-289	26	37	the	the	DET
ftr-289	26	38	law	law	NOUN
ftr-289	26	39	,	,	PUNCT
ftr-289	26	40	offers	offer	VERB
ftr-289	26	41	two	two	NUM
ftr-289	26	42	basic	basic	ADJ
ftr-289	26	43	prescriptions	prescription	NOUN
ftr-289	26	44	for	for	ADP
ftr-289	26	45	increasing	increase	VERB
ftr-289	26	46	legal	legal	ADJ
ftr-289	26	47	compliance	compliance	NOUN
ftr-289	26	48	:	:	PUNCT
ftr-289	26	49	increasing	increase	VERB
ftr-289	26	50	the	the	DET
ftr-289	26	51	likelihood	likelihood	NOUN
ftr-289	26	52	of	of	ADP
ftr-289	26	53	detection	detection	NOUN
ftr-289	26	54	and	and	CCONJ
ftr-289	26	55	increasing	increase	VERB
ftr-289	26	56	the	the	DET
ftr-289	26	57	penalty	penalty	NOUN
ftr-289	26	58	for	for	ADP
ftr-289	26	59	noncompliance	noncompliance	NOUN
ftr-289	26	60	.	.	PUNCT
ftr-289	27	1	1	1	NUM
ftr-289	27	2	guided	guide	VERB
ftr-289	27	3	by	by	ADP
ftr-289	27	4	this	this	DET
ftr-289	27	5	theory	theory	NOUN
ftr-289	27	6	,	,	PUNCT
ftr-289	27	7	law	law	NOUN
ftr-289	27	8	and	and	CCONJ
ftr-289	27	9	economics	economic	NOUN
ftr-289	27	10	scholars	scholar	NOUN
ftr-289	27	11	have	have	AUX
ftr-289	27	12	focused	focus	VERB
ftr-289	27	13	for	for	ADP
ftr-289	27	14	decades	decade	NOUN
ftr-289	27	15	on	on	ADP
ftr-289	27	16	setting	set	VERB
ftr-289	27	17	the	the	DET
ftr-289	27	18	optimal	optimal	ADJ
ftr-289	27	19	likelihood	likelihood	NOUN
ftr-289	27	20	of	of	ADP
ftr-289	27	21	detection	detection	NOUN
ftr-289	27	22	and	and	CCONJ
ftr-289	27	23	penalties	penalty	NOUN
ftr-289	27	24	for	for	ADP
ftr-289	27	25	noncompliance	noncompliance	NOUN
ftr-289	27	26	.	.	PUNCT
ftr-289	28	1	2	2	NUM
ftr-289	28	2	however	however	ADV
ftr-289	28	3	,	,	PUNCT
ftr-289	28	4	when	when	SCONJ
ftr-289	28	5	practical	practical	ADJ
ftr-289	28	6	constraints	constraint	NOUN
ftr-289	28	7	limit	limit	VERB
ftr-289	28	8	both	both	CCONJ
ftr-289	28	9	the	the	DET
ftr-289	28	10	likelihood	likelihood	NOUN
ftr-289	28	11	of	of	ADP
ftr-289	28	12	detection	detection	NOUN
ftr-289	28	13	and	and	CCONJ
ftr-289	28	14	penalties	penalty	NOUN
ftr-289	28	15	1	1	NUM
ftr-289	28	16	.	.	X
ftr-289	28	17	see	see	VERB
ftr-289	28	18	infra	infra	NOUN
ftr-289	28	19	text	text	NOUN
ftr-289	28	20	accompanying	accompany	VERB
ftr-289	28	21	notes	note	NOUN
ftr-289	28	22	14–16	14–16	NUM
ftr-289	28	23	.	.	PUNCT
ftr-289	29	1	2	2	X
ftr-289	29	2	.	.	X
ftr-289	29	3	see	see	VERB
ftr-289	29	4	infra	infra	NOUN
ftr-289	29	5	note	note	VERB
ftr-289	29	6	34	34	NUM
ftr-289	29	7	and	and	CCONJ
ftr-289	29	8	accompanying	accompany	VERB
ftr-289	29	9	text	text	NOUN
ftr-289	29	10	.	.	PUNCT
ftr-289	30	1	2014	2014	NUM
ftr-289	30	2	]	]	PUNCT
ftr-289	30	3	concentrated	concentrated	ADJ
ftr-289	30	4	enforcement	enforcement	NOUN
ftr-289	30	5	327	327	NUM
ftr-289	30	6	to	to	ADP
ftr-289	30	7	suboptimal	suboptimal	ADJ
ftr-289	30	8	levels	level	NOUN
ftr-289	30	9	,	,	PUNCT
ftr-289	30	10	these	these	DET
ftr-289	30	11	two	two	NUM
ftr-289	30	12	levers	lever	NOUN
ftr-289	30	13	offer	offer	VERB
ftr-289	30	14	little	little	ADJ
ftr-289	30	15	by	by	ADP
ftr-289	30	16	way	way	NOUN
ftr-289	30	17	of	of	ADP
ftr-289	30	18	useful	useful	ADJ
ftr-289	30	19	prescriptions	prescription	NOUN
ftr-289	30	20	for	for	ADP
ftr-289	30	21	increasing	increase	VERB
ftr-289	30	22	compliance	compliance	NOUN
ftr-289	30	23	in	in	ADP
ftr-289	30	24	practice	practice	NOUN
ftr-289	30	25	.	.	PUNCT
ftr-289	31	1	focusing	focus	VERB
ftr-289	31	2	on	on	ADP
ftr-289	31	3	the	the	DET
ftr-289	31	4	practical	practical	ADJ
ftr-289	31	5	constraints	constraint	NOUN
ftr-289	31	6	on	on	ADP
ftr-289	31	7	enforcement	enforcement	NOUN
ftr-289	31	8	,	,	PUNCT
ftr-289	31	9	a	a	DET
ftr-289	31	10	strain	strain	NOUN
ftr-289	31	11	of	of	ADP
ftr-289	31	12	thought	thought	NOUN
ftr-289	31	13	in	in	ADP
ftr-289	31	14	the	the	DET
ftr-289	31	15	tax	tax	NOUN
ftr-289	31	16	literature	literature	NOUN
ftr-289	31	17	and	and	CCONJ
ftr-289	31	18	other	other	ADJ
ftr-289	31	19	enforcement	enforcement	NOUN
ftr-289	31	20	contexts	context	NOUN
ftr-289	31	21	suggests	suggest	VERB
ftr-289	31	22	that	that	SCONJ
ftr-289	31	23	scarce	scarce	ADJ
ftr-289	31	24	enforcement	enforcement	NOUN
ftr-289	31	25	resources	resource	NOUN
ftr-289	31	26	should	should	AUX
ftr-289	31	27	be	be	AUX
ftr-289	31	28	allocated	allocate	VERB
ftr-289	31	29	based	base	VERB
ftr-289	31	30	on	on	ADP
ftr-289	31	31	a	a	DET
ftr-289	31	32	“	"	PUNCT
ftr-289	31	33	worst	bad	ADJ
ftr-289	31	34	-	-	PUNCT
ftr-289	31	35	first	first	ADJ
ftr-289	31	36	”	"	PUNCT
ftr-289	31	37	method	method	NOUN
ftr-289	31	38	,	,	PUNCT
ftr-289	31	39	which	which	PRON
ftr-289	31	40	targets	target	VERB
ftr-289	31	41	enforcement	enforcement	NOUN
ftr-289	31	42	toward	toward	ADP
ftr-289	31	43	individuals	individual	NOUN
ftr-289	31	44	likely	likely	ADJ
ftr-289	31	45	to	to	PART
ftr-289	31	46	be	be	AUX
ftr-289	31	47	most	most	ADV
ftr-289	31	48	noncompliant	noncompliant	ADJ
ftr-289	31	49	.	.	PUNCT
ftr-289	32	1	3	3	NUM
ftr-289	32	2	indeed	indeed	ADV
ftr-289	32	3	,	,	PUNCT
ftr-289	32	4	this	this	DET
ftr-289	32	5	“	"	PUNCT
ftr-289	32	6	worst	bad	ADJ
ftr-289	32	7	-	-	PUNCT
ftr-289	32	8	first	first	ADJ
ftr-289	32	9	”	"	PUNCT
ftr-289	32	10	method	method	NOUN
ftr-289	32	11	seems	seem	VERB
ftr-289	32	12	to	to	PART
ftr-289	32	13	underlie	underlie	VERB
ftr-289	32	14	the	the	DET
ftr-289	32	15	wellknown	wellknown	ADJ
ftr-289	32	16	discriminant	discriminant	NOUN
ftr-289	32	17	index	index	NOUN
ftr-289	32	18	function	function	NOUN
ftr-289	32	19	score	score	NOUN
ftr-289	32	20	,	,	PUNCT
ftr-289	32	21	or	or	CCONJ
ftr-289	32	22	“	"	PUNCT
ftr-289	32	23	dif	dif	ADJ
ftr-289	32	24	”	"	PUNCT
ftr-289	32	25	score	score	NOUN
ftr-289	32	26	,	,	PUNCT
ftr-289	32	27	4	4	NUM
ftr-289	32	28	which	which	PRON
ftr-289	32	29	many	many	ADJ
ftr-289	32	30	think	think	VERB
ftr-289	32	31	is	be	AUX
ftr-289	32	32	the	the	DET
ftr-289	32	33	principal	principal	ADJ
ftr-289	32	34	means	mean	NOUN
ftr-289	32	35	of	of	ADP
ftr-289	32	36	determining	determine	VERB
ftr-289	32	37	which	which	PRON
ftr-289	32	38	taxpayers	taxpayer	NOUN
ftr-289	32	39	to	to	PART
ftr-289	32	40	audit	audit	VERB
ftr-289	32	41	.	.	PUNCT
ftr-289	33	1	5	5	NUM
ftr-289	33	2	however	however	ADV
ftr-289	33	3	,	,	PUNCT
ftr-289	33	4	this	this	DET
ftr-289	33	5	“	"	PUNCT
ftr-289	33	6	worst	bad	ADJ
ftr-289	33	7	-	-	PUNCT
ftr-289	33	8	first	first	ADJ
ftr-289	33	9	”	"	PUNCT
ftr-289	33	10	theory	theory	NOUN
ftr-289	33	11	does	do	AUX
ftr-289	33	12	not	not	PART
ftr-289	33	13	provide	provide	VERB
ftr-289	33	14	a	a	DET
ftr-289	33	15	comprehensive	comprehensive	ADJ
ftr-289	33	16	approach	approach	NOUN
ftr-289	33	17	to	to	ADP
ftr-289	33	18	the	the	DET
ftr-289	33	19	allocation	allocation	NOUN
ftr-289	33	20	of	of	ADP
ftr-289	33	21	scarce	scarce	ADJ
ftr-289	33	22	enforcement	enforcement	NOUN
ftr-289	33	23	resources	resource	NOUN
ftr-289	33	24	.	.	PUNCT
ftr-289	34	1	while	while	SCONJ
ftr-289	34	2	“	"	PUNCT
ftr-289	34	3	worstfirst	worstfirst	VERB
ftr-289	34	4	”	"	PUNCT
ftr-289	34	5	approaches	approach	NOUN
ftr-289	34	6	may	may	AUX
ftr-289	34	7	be	be	AUX
ftr-289	34	8	a	a	DET
ftr-289	34	9	good	good	ADJ
ftr-289	34	10	way	way	NOUN
ftr-289	34	11	to	to	PART
ftr-289	34	12	select	select	VERB
ftr-289	34	13	the	the	DET
ftr-289	34	14	most	most	ADV
ftr-289	34	15	noncompliant	noncompliant	ADJ
ftr-289	34	16	individuals	individual	NOUN
ftr-289	34	17	,	,	PUNCT
ftr-289	34	18	using	use	VERB
ftr-289	34	19	only	only	ADV
ftr-289	34	20	a	a	DET
ftr-289	34	21	“	"	PUNCT
ftr-289	34	22	worst	bad	ADJ
ftr-289	34	23	-	-	PUNCT
ftr-289	34	24	first	first	ADJ
ftr-289	34	25	”	"	PUNCT
ftr-289	34	26	approach	approach	NOUN
ftr-289	34	27	may	may	AUX
ftr-289	34	28	not	not	PART
ftr-289	34	29	be	be	AUX
ftr-289	34	30	the	the	DET
ftr-289	34	31	best	good	ADJ
ftr-289	34	32	means	mean	NOUN
ftr-289	34	33	of	of	ADP
ftr-289	34	34	incentivizing	incentivize	VERB
ftr-289	34	35	voluntary	voluntary	ADJ
ftr-289	34	36	compliance	compliance	NOUN
ftr-289	34	37	.	.	PUNCT
ftr-289	35	1	6	6	NUM
ftr-289	35	2	indeed	indeed	ADV
ftr-289	35	3	,	,	PUNCT
ftr-289	35	4	“	"	PUNCT
ftr-289	35	5	worst	bad	ADJ
ftr-289	35	6	-	-	PUNCT
ftr-289	35	7	first	first	ADJ
ftr-289	35	8	”	"	PUNCT
ftr-289	35	9	methods	method	NOUN
ftr-289	35	10	are	be	AUX
ftr-289	35	11	least	least	ADV
ftr-289	35	12	likely	likely	ADJ
ftr-289	35	13	to	to	PART
ftr-289	35	14	work	work	VERB
ftr-289	35	15	well	well	ADV
ftr-289	35	16	as	as	ADP
ftr-289	35	17	a	a	DET
ftr-289	35	18	means	means	NOUN
ftr-289	35	19	of	of	ADP
ftr-289	35	20	incentivizing	incentivize	VERB
ftr-289	35	21	voluntary	voluntary	ADJ
ftr-289	35	22	compliance	compliance	NOUN
ftr-289	35	23	when	when	SCONJ
ftr-289	35	24	noncompliance	noncompliance	NOUN
ftr-289	35	25	in	in	ADP
ftr-289	35	26	a	a	DET
ftr-289	35	27	given	give	VERB
ftr-289	35	28	population	population	NOUN
ftr-289	35	29	is	be	AUX
ftr-289	35	30	particularly	particularly	ADV
ftr-289	35	31	high	high	ADJ
ftr-289	35	32	—	—	PUNCT
ftr-289	35	33	the	the	DET
ftr-289	35	34	very	very	ADJ
ftr-289	35	35	situations	situation	NOUN
ftr-289	35	36	in	in	ADP
ftr-289	35	37	which	which	PRON
ftr-289	35	38	allocation	allocation	NOUN
ftr-289	35	39	of	of	ADP
ftr-289	35	40	scarce	scarce	ADJ
ftr-289	35	41	enforcement	enforcement	NOUN
ftr-289	35	42	resources	resource	NOUN
ftr-289	35	43	are	be	AUX
ftr-289	35	44	most	most	ADV
ftr-289	35	45	important	important	ADJ
ftr-289	35	46	.	.	PUNCT
ftr-289	36	1	7	7	NUM
ftr-289	36	2	moreover	moreover	ADV
ftr-289	36	3	“	"	PUNCT
ftr-289	36	4	worst	bad	ADJ
ftr-289	36	5	-	-	PUNCT
ftr-289	36	6	first	first	ADJ
ftr-289	36	7	”	"	PUNCT
ftr-289	36	8	theories	theory	NOUN
ftr-289	36	9	do	do	AUX
ftr-289	36	10	not	not	PART
ftr-289	36	11	provide	provide	VERB
ftr-289	36	12	an	an	DET
ftr-289	36	13	explanation	explanation	NOUN
ftr-289	36	14	for	for	ADP
ftr-289	36	15	the	the	DET
ftr-289	36	16	project	project	NOUN
ftr-289	36	17	-	-	PUNCT
ftr-289	36	18	based	base	VERB
ftr-289	36	19	enforcement	enforcement	NOUN
ftr-289	36	20	that	that	PRON
ftr-289	36	21	often	often	ADV
ftr-289	36	22	exists	exist	VERB
ftr-289	36	23	in	in	ADP
ftr-289	36	24	practice	practice	NOUN
ftr-289	36	25	.	.	PUNCT
ftr-289	37	1	8	8	NUM
ftr-289	38	1	in	in	ADP
ftr-289	38	2	response	response	NOUN
ftr-289	38	3	to	to	ADP
ftr-289	38	4	these	these	DET
ftr-289	38	5	deficits	deficit	NOUN
ftr-289	38	6	in	in	ADP
ftr-289	38	7	existing	exist	VERB
ftr-289	38	8	theory	theory	NOUN
ftr-289	38	9	,	,	PUNCT
ftr-289	38	10	this	this	DET
ftr-289	38	11	article	article	NOUN
ftr-289	38	12	sets	set	VERB
ftr-289	38	13	forth	forth	ADP
ftr-289	38	14	a	a	DET
ftr-289	38	15	theory	theory	NOUN
ftr-289	38	16	for	for	ADP
ftr-289	38	17	the	the	DET
ftr-289	38	18	allocation	allocation	NOUN
ftr-289	38	19	of	of	ADP
ftr-289	38	20	scarce	scarce	ADJ
ftr-289	38	21	tax	tax	NOUN
ftr-289	38	22	enforcement	enforcement	NOUN
ftr-289	38	23	resources	resource	NOUN
ftr-289	38	24	,	,	PUNCT
ftr-289	38	25	which	which	PRON
ftr-289	38	26	this	this	DET
ftr-289	38	27	article	article	NOUN
ftr-289	38	28	calls	call	VERB
ftr-289	38	29	concentrated	concentrated	ADJ
ftr-289	38	30	enforcement	enforcement	NOUN
ftr-289	38	31	.	.	PUNCT
ftr-289	39	1	concentrated	concentrated	ADJ
ftr-289	39	2	enforcement	enforcement	NOUN
ftr-289	39	3	is	be	AUX
ftr-289	39	4	an	an	DET
ftr-289	39	5	initial	initial	ADJ
ftr-289	39	6	process	process	NOUN
ftr-289	39	7	for	for	ADP
ftr-289	39	8	allocating	allocate	VERB
ftr-289	39	9	scarce	scarce	ADJ
ftr-289	39	10	enforcement	enforcement	NOUN
ftr-289	39	11	resources	resource	NOUN
ftr-289	39	12	among	among	ADP
ftr-289	39	13	a	a	DET
ftr-289	39	14	highly	highly	ADV
ftr-289	39	15	noncompliant	noncompliant	ADJ
ftr-289	39	16	population	population	NOUN
ftr-289	39	17	.	.	PUNCT
ftr-289	40	1	it	it	PRON
ftr-289	40	2	is	be	AUX
ftr-289	40	3	a	a	DET
ftr-289	40	4	method	method	NOUN
ftr-289	40	5	of	of	ADP
ftr-289	40	6	segmentation	segmentation	NOUN
ftr-289	40	7	and	and	CCONJ
ftr-289	40	8	rotation	rotation	NOUN
ftr-289	40	9	.	.	PUNCT
ftr-289	41	1	it	it	PRON
ftr-289	41	2	breaks	break	VERB
ftr-289	41	3	a	a	DET
ftr-289	41	4	highly	highly	ADV
ftr-289	41	5	noncompliant	noncompliant	ADJ
ftr-289	41	6	population	population	NOUN
ftr-289	41	7	into	into	ADP
ftr-289	41	8	subsectors	subsector	NOUN
ftr-289	41	9	and	and	CCONJ
ftr-289	41	10	addresses	address	NOUN
ftr-289	41	11	the	the	DET
ftr-289	41	12	population	population	NOUN
ftr-289	41	13	’s	’s	PART
ftr-289	41	14	compliance	compliance	NOUN
ftr-289	41	15	problem	problem	NOUN
ftr-289	41	16	through	through	ADP
ftr-289	41	17	strategic	strategic	ADJ
ftr-289	41	18	,	,	PUNCT
ftr-289	41	19	concentrated	concentrate	VERB
ftr-289	41	20	“	"	PUNCT
ftr-289	41	21	enforcement	enforcement	NOUN
ftr-289	41	22	projects	project	NOUN
ftr-289	41	23	”	"	PUNCT
ftr-289	41	24	in	in	ADP
ftr-289	41	25	the	the	DET
ftr-289	41	26	subsectors	subsector	NOUN
ftr-289	41	27	.	.	PUNCT
ftr-289	42	1	enforcement	enforcement	NOUN
ftr-289	42	2	projects	project	NOUN
ftr-289	42	3	in	in	ADP
ftr-289	42	4	particular	particular	ADJ
ftr-289	42	5	subsectors	subsector	NOUN
ftr-289	42	6	are	be	AUX
ftr-289	42	7	necessarily	necessarily	ADV
ftr-289	42	8	matched	match	VERB
ftr-289	42	9	by	by	ADP
ftr-289	42	10	decreases	decrease	NOUN
ftr-289	42	11	in	in	ADP
ftr-289	42	12	enforcement	enforcement	NOUN
ftr-289	42	13	in	in	ADP
ftr-289	42	14	others	other	NOUN
ftr-289	42	15	.	.	PUNCT
ftr-289	43	1	the	the	DET
ftr-289	43	2	enforcement	enforcement	NOUN
ftr-289	43	3	projects	project	NOUN
ftr-289	43	4	rotate	rotate	VERB
ftr-289	43	5	through	through	ADP
ftr-289	43	6	the	the	DET
ftr-289	43	7	subsectors	subsector	NOUN
ftr-289	43	8	,	,	PUNCT
ftr-289	43	9	with	with	SCONJ
ftr-289	43	10	their	their	PRON
ftr-289	43	11	initiation	initiation	NOUN
ftr-289	43	12	announced	announce	VERB
ftr-289	43	13	,	,	PUNCT
ftr-289	43	14	but	but	CCONJ
ftr-289	43	15	their	their	PRON
ftr-289	43	16	withdrawals	withdrawal	NOUN
ftr-289	43	17	unannounced	unannounce	VERB
ftr-289	43	18	.	.	PUNCT
ftr-289	44	1	if	if	SCONJ
ftr-289	44	2	particularly	particularly	ADV
ftr-289	44	3	high	high	ADJ
ftr-289	44	4	noncompliance	noncompliance	NOUN
ftr-289	44	5	nodes	node	NOUN
ftr-289	44	6	can	can	AUX
ftr-289	44	7	be	be	AUX
ftr-289	44	8	identified	identify	VERB
ftr-289	44	9	,	,	PUNCT
ftr-289	44	10	they	they	PRON
ftr-289	44	11	receive	receive	VERB
ftr-289	44	12	heightened	heightened	ADJ
ftr-289	44	13	attention	attention	NOUN
ftr-289	44	14	.	.	PUNCT
ftr-289	45	1	concentrated	concentrated	ADJ
ftr-289	45	2	enforcement	enforcement	NOUN
ftr-289	45	3	is	be	AUX
ftr-289	45	4	different	different	ADJ
ftr-289	45	5	than	than	ADP
ftr-289	45	6	a	a	DET
ftr-289	45	7	purely	purely	ADV
ftr-289	45	8	“	"	PUNCT
ftr-289	45	9	worst	bad	ADJ
ftr-289	45	10	-	-	PUNCT
ftr-289	45	11	first	first	ADJ
ftr-289	45	12	”	"	PUNCT
ftr-289	45	13	approach	approach	NOUN
ftr-289	45	14	because	because	SCONJ
ftr-289	45	15	concentrated	concentrated	ADJ
ftr-289	45	16	enforcement	enforcement	NOUN
ftr-289	45	17	segments	segment	NOUN
ftr-289	45	18	an	an	DET
ftr-289	45	19	overall	overall	ADJ
ftr-289	45	20	population	population	NOUN
ftr-289	45	21	and	and	CCONJ
ftr-289	45	22	focuses	focus	VERB
ftr-289	45	23	on	on	ADP
ftr-289	45	24	enforcement	enforcement	NOUN
ftr-289	45	25	projects	project	NOUN
ftr-289	45	26	within	within	ADP
ftr-289	45	27	the	the	DET
ftr-289	45	28	population	population	NOUN
ftr-289	45	29	,	,	PUNCT
ftr-289	45	30	even	even	ADV
ftr-289	45	31	if	if	SCONJ
ftr-289	45	32	individuals	individual	NOUN
ftr-289	45	33	outside	outside	ADP
ftr-289	45	34	of	of	ADP
ftr-289	45	35	the	the	DET
ftr-289	45	36	enforcement	enforcement	NOUN
ftr-289	45	37	project	project	NOUN
ftr-289	45	38	might	might	AUX
ftr-289	45	39	exhibit	exhibit	VERB
ftr-289	45	40	higher	high	ADJ
ftr-289	45	41	noncompliance	noncompliance	NOUN
ftr-289	45	42	.	.	PUNCT
ftr-289	46	1	the	the	DET
ftr-289	46	2	intuition	intuition	NOUN
ftr-289	46	3	behind	behind	ADP
ftr-289	46	4	concentrated	concentrated	ADJ
ftr-289	46	5	enforcement	enforcement	NOUN
ftr-289	46	6	is	be	AUX
ftr-289	46	7	that	that	SCONJ
ftr-289	46	8	,	,	PUNCT
ftr-289	46	9	under	under	ADP
ftr-289	46	10	certain	certain	ADJ
ftr-289	46	11	circumstances	circumstance	NOUN
ftr-289	46	12	,	,	PUNCT
ftr-289	46	13	concentrated	concentrated	ADJ
ftr-289	46	14	enforcement	enforcement	NOUN
ftr-289	46	15	can	can	AUX
ftr-289	46	16	increase	increase	VERB
ftr-289	46	17	compliance	compliance	NOUN
ftr-289	46	18	as	as	ADP
ftr-289	46	19	a	a	DET
ftr-289	46	20	result	result	NOUN
ftr-289	46	21	3	3	X
ftr-289	46	22	.	.	X
ftr-289	46	23	see	see	VERB
ftr-289	46	24	infra	infra	NOUN
ftr-289	46	25	text	text	NOUN
ftr-289	46	26	accompanying	accompanying	ADJ
ftr-289	46	27	notes	note	NOUN
ftr-289	46	28	38–40	38–40	NUM
ftr-289	46	29	.	.	PUNCT
ftr-289	47	1	4	4	X
ftr-289	47	2	.	.	X
ftr-289	47	3	see	see	VERB
ftr-289	47	4	i.r.m	i.r.m	PROPN
ftr-289	47	5	.	.	PUNCT
ftr-289	48	1	§	§	PROPN
ftr-289	48	2	4.1.3.2(2	4.1.3.2(2	PROPN
ftr-289	48	3	)	)	PUNCT
ftr-289	48	4	(	(	PUNCT
ftr-289	48	5	2007	2007	NUM
ftr-289	48	6	)	)	PUNCT
ftr-289	48	7	.	.	PUNCT
ftr-289	49	1	5	5	X
ftr-289	49	2	.	.	X
ftr-289	49	3	see	see	VERB
ftr-289	49	4	infra	infra	NOUN
ftr-289	49	5	text	text	NOUN
ftr-289	49	6	accompanying	accompanying	ADJ
ftr-289	49	7	notes	note	NOUN
ftr-289	49	8	41–45	41–45	NUM
ftr-289	49	9	.	.	PUNCT
ftr-289	50	1	6	6	NUM
ftr-289	50	2	.	.	X
ftr-289	50	3	see	see	VERB
ftr-289	50	4	infra	infra	NOUN
ftr-289	50	5	text	text	NOUN
ftr-289	50	6	accompanying	accompanying	ADJ
ftr-289	50	7	notes	note	NOUN
ftr-289	50	8	54–55	54–55	NUM
ftr-289	50	9	.	.	PUNCT
ftr-289	51	1	7	7	X
ftr-289	51	2	.	.	X
ftr-289	51	3	see	see	VERB
ftr-289	51	4	infra	infra	NOUN
ftr-289	51	5	text	text	NOUN
ftr-289	51	6	following	follow	VERB
ftr-289	51	7	note	note	NOUN
ftr-289	51	8	55	55	NUM
ftr-289	51	9	.	.	NOUN
ftr-289	52	1	8	8	X
ftr-289	52	2	.	.	X
ftr-289	53	1	see	see	VERB
ftr-289	53	2	infra	infra	NOUN
ftr-289	53	3	part	part	PROPN
ftr-289	53	4	iii	iii	PROPN
ftr-289	53	5	.	.	PROPN
ftr-289	53	6	328	328	NUM
ftr-289	53	7	florida	florida	PROPN
ftr-289	53	8	tax	tax	NOUN
ftr-289	53	9	review	review	NOUN
ftr-289	53	10	[	[	X
ftr-289	53	11	vol	vol	NOUN
ftr-289	53	12	.	.	PUNCT
ftr-289	54	1	16:6	16:6	NUM
ftr-289	54	2	of	of	ADP
ftr-289	54	3	(	(	PUNCT
ftr-289	54	4	1	1	X
ftr-289	54	5	)	)	PUNCT
ftr-289	54	6	increasing	increase	VERB
ftr-289	54	7	marginal	marginal	ADJ
ftr-289	54	8	returns	return	NOUN
ftr-289	54	9	to	to	ADP
ftr-289	54	10	enforcement	enforcement	NOUN
ftr-289	54	11	and	and	CCONJ
ftr-289	54	12	(	(	PUNCT
ftr-289	54	13	2	2	X
ftr-289	54	14	)	)	PUNCT
ftr-289	54	15	psychological	psychological	ADJ
ftr-289	54	16	factors	factor	NOUN
ftr-289	54	17	that	that	PRON
ftr-289	54	18	can	can	AUX
ftr-289	54	19	support	support	VERB
ftr-289	54	20	concentrated	concentrated	ADJ
ftr-289	54	21	enforcement	enforcement	NOUN
ftr-289	54	22	.	.	PUNCT
ftr-289	55	1	this	this	DET
ftr-289	55	2	article	article	NOUN
ftr-289	55	3	develops	develop	VERB
ftr-289	55	4	the	the	DET
ftr-289	55	5	theoretical	theoretical	ADJ
ftr-289	55	6	case	case	NOUN
ftr-289	55	7	for	for	ADP
ftr-289	55	8	concentrated	concentrated	ADJ
ftr-289	55	9	enforcement	enforcement	NOUN
ftr-289	55	10	by	by	ADP
ftr-289	55	11	drawing	draw	VERB
ftr-289	55	12	on	on	ADP
ftr-289	55	13	,	,	PUNCT
ftr-289	55	14	and	and	CCONJ
ftr-289	55	15	integrating	integrate	VERB
ftr-289	55	16	research	research	NOUN
ftr-289	55	17	from	from	ADP
ftr-289	55	18	,	,	PUNCT
ftr-289	55	19	a	a	DET
ftr-289	55	20	number	number	NOUN
ftr-289	55	21	of	of	ADP
ftr-289	55	22	different	different	ADJ
ftr-289	55	23	disciplines	discipline	NOUN
ftr-289	55	24	.	.	PUNCT
ftr-289	56	1	first	first	ADV
ftr-289	56	2	,	,	PUNCT
ftr-289	56	3	by	by	ADP
ftr-289	56	4	drawing	draw	VERB
ftr-289	56	5	on	on	ADP
ftr-289	56	6	and	and	CCONJ
ftr-289	56	7	amplifying	amplify	VERB
ftr-289	56	8	recent	recent	ADJ
ftr-289	56	9	economic	economic	ADJ
ftr-289	56	10	theory	theory	NOUN
ftr-289	56	11	,	,	PUNCT
ftr-289	56	12	this	this	DET
ftr-289	56	13	article	article	NOUN
ftr-289	56	14	argues	argue	VERB
ftr-289	56	15	that	that	SCONJ
ftr-289	56	16	if	if	SCONJ
ftr-289	56	17	compliance	compliance	NOUN
ftr-289	56	18	incentives	incentive	NOUN
ftr-289	56	19	are	be	AUX
ftr-289	56	20	inadequate	inadequate	ADJ
ftr-289	56	21	if	if	SCONJ
ftr-289	56	22	enforcement	enforcement	NOUN
ftr-289	56	23	is	be	AUX
ftr-289	56	24	spread	spread	VERB
ftr-289	56	25	uniformly	uniformly	ADV
ftr-289	56	26	,	,	PUNCT
ftr-289	56	27	a	a	DET
ftr-289	56	28	base	base	NOUN
ftr-289	56	29	case	case	NOUN
ftr-289	56	30	for	for	ADP
ftr-289	56	31	concentrated	concentrated	ADJ
ftr-289	56	32	enforcement	enforcement	NOUN
ftr-289	56	33	can	can	AUX
ftr-289	56	34	apply	apply	VERB
ftr-289	56	35	.	.	PUNCT
ftr-289	57	1	9	9	NUM
ftr-289	57	2	informed	inform	VERB
ftr-289	57	3	by	by	ADP
ftr-289	57	4	criminology	criminology	NOUN
ftr-289	57	5	,	,	PUNCT
ftr-289	57	6	behavioral	behavioral	ADJ
ftr-289	57	7	economics	economic	NOUN
ftr-289	57	8	,	,	PUNCT
ftr-289	57	9	and	and	CCONJ
ftr-289	57	10	psychology	psychology	NOUN
ftr-289	57	11	,	,	PUNCT
ftr-289	57	12	this	this	DET
ftr-289	57	13	article	article	NOUN
ftr-289	57	14	then	then	ADV
ftr-289	57	15	argues	argue	VERB
ftr-289	57	16	that	that	SCONJ
ftr-289	57	17	,	,	PUNCT
ftr-289	57	18	under	under	ADP
ftr-289	57	19	a	a	DET
ftr-289	57	20	number	number	NOUN
ftr-289	57	21	of	of	ADP
ftr-289	57	22	different	different	ADJ
ftr-289	57	23	circumstances	circumstance	NOUN
ftr-289	57	24	,	,	PUNCT
ftr-289	57	25	the	the	DET
ftr-289	57	26	case	case	NOUN
ftr-289	57	27	for	for	ADP
ftr-289	57	28	concentrated	concentrated	ADJ
ftr-289	57	29	enforcement	enforcement	NOUN
ftr-289	57	30	grows	grow	VERB
ftr-289	57	31	.	.	PUNCT
ftr-289	58	1	the	the	DET
ftr-289	58	2	case	case	NOUN
ftr-289	58	3	for	for	ADP
ftr-289	58	4	concentrated	concentrated	ADJ
ftr-289	58	5	enforcement	enforcement	NOUN
ftr-289	58	6	grows	grow	VERB
ftr-289	58	7	when	when	SCONJ
ftr-289	58	8	there	there	PRON
ftr-289	58	9	are	be	VERB
ftr-289	58	10	feedback	feedback	NOUN
ftr-289	58	11	loops	loop	NOUN
ftr-289	58	12	between	between	ADP
ftr-289	58	13	noncompliance	noncompliance	NOUN
ftr-289	58	14	and	and	CCONJ
ftr-289	58	15	enforcement	enforcement	NOUN
ftr-289	58	16	,	,	PUNCT
ftr-289	58	17	when	when	SCONJ
ftr-289	58	18	norms	norm	NOUN
ftr-289	58	19	can	can	AUX
ftr-289	58	20	yield	yield	VERB
ftr-289	58	21	and	and	CCONJ
ftr-289	58	22	sustain	sustain	VERB
ftr-289	58	23	compliance	compliance	NOUN
ftr-289	58	24	but	but	CCONJ
ftr-289	58	25	themselves	themselves	PRON
ftr-289	58	26	depend	depend	VERB
ftr-289	58	27	on	on	ADP
ftr-289	58	28	rates	rate	NOUN
ftr-289	58	29	of	of	ADP
ftr-289	58	30	compliance	compliance	NOUN
ftr-289	58	31	,	,	PUNCT
ftr-289	58	32	and	and	CCONJ
ftr-289	58	33	when	when	SCONJ
ftr-289	58	34	the	the	DET
ftr-289	58	35	regulated	regulated	ADJ
ftr-289	58	36	parties	party	NOUN
ftr-289	58	37	exhibit	exhibit	VERB
ftr-289	58	38	the	the	DET
ftr-289	58	39	availability	availability	NOUN
ftr-289	58	40	bias	bias	NOUN
ftr-289	58	41	or	or	CCONJ
ftr-289	58	42	uncertainty	uncertainty	NOUN
ftr-289	58	43	aversion	aversion	NOUN
ftr-289	58	44	.	.	PUNCT
ftr-289	59	1	10	10	NUM
ftr-289	59	2	finally	finally	ADV
ftr-289	59	3	,	,	PUNCT
ftr-289	59	4	when	when	SCONJ
ftr-289	59	5	particular	particular	ADJ
ftr-289	59	6	nodes	node	NOUN
ftr-289	59	7	of	of	ADP
ftr-289	59	8	noncompliance	noncompliance	NOUN
ftr-289	59	9	exist	exist	NOUN
ftr-289	59	10	,	,	PUNCT
ftr-289	59	11	concentrated	concentrated	ADJ
ftr-289	59	12	enforcement	enforcement	NOUN
ftr-289	59	13	works	work	VERB
ftr-289	59	14	best	well	ADV
ftr-289	59	15	by	by	ADP
ftr-289	59	16	focusing	focus	VERB
ftr-289	59	17	on	on	ADP
ftr-289	59	18	such	such	ADJ
ftr-289	59	19	nodes	node	NOUN
ftr-289	59	20	.	.	PUNCT
ftr-289	60	1	11	11	NUM
ftr-289	60	2	after	after	ADP
ftr-289	60	3	setting	set	VERB
ftr-289	60	4	forth	forth	ADP
ftr-289	60	5	the	the	DET
ftr-289	60	6	theory	theory	NOUN
ftr-289	60	7	behind	behind	ADP
ftr-289	60	8	concentrated	concentrate	VERB
ftr-289	60	9	enforcement	enforcement	NOUN
ftr-289	60	10	,	,	PUNCT
ftr-289	60	11	this	this	DET
ftr-289	60	12	article	article	NOUN
ftr-289	60	13	examines	examine	VERB
ftr-289	60	14	how	how	SCONJ
ftr-289	60	15	it	it	PRON
ftr-289	60	16	might	might	AUX
ftr-289	60	17	apply	apply	VERB
ftr-289	60	18	to	to	ADP
ftr-289	60	19	the	the	DET
ftr-289	60	20	cash	cash	NOUN
ftr-289	60	21	business	business	NOUN
ftr-289	60	22	tax	tax	NOUN
ftr-289	60	23	sector	sector	NOUN
ftr-289	60	24	.	.	PUNCT
ftr-289	61	1	the	the	DET
ftr-289	61	2	cash	cash	NOUN
ftr-289	61	3	business	business	NOUN
ftr-289	61	4	tax	tax	NOUN
ftr-289	61	5	sector	sector	NOUN
ftr-289	61	6	is	be	AUX
ftr-289	61	7	an	an	DET
ftr-289	61	8	important	important	ADJ
ftr-289	61	9	sector	sector	NOUN
ftr-289	61	10	for	for	ADP
ftr-289	61	11	innovation	innovation	NOUN
ftr-289	61	12	,	,	PUNCT
ftr-289	61	13	because	because	SCONJ
ftr-289	61	14	cash	cash	NOUN
ftr-289	61	15	business	business	NOUN
ftr-289	61	16	taxpayers	taxpayer	NOUN
ftr-289	61	17	engage	engage	VERB
ftr-289	61	18	in	in	ADP
ftr-289	61	19	extensive	extensive	ADJ
ftr-289	61	20	violations	violation	NOUN
ftr-289	61	21	of	of	ADP
ftr-289	61	22	the	the	DET
ftr-289	61	23	tax	tax	NOUN
ftr-289	61	24	law	law	NOUN
ftr-289	61	25	,	,	PUNCT
ftr-289	61	26	which	which	PRON
ftr-289	61	27	are	be	AUX
ftr-289	61	28	difficult	difficult	ADJ
ftr-289	61	29	to	to	PART
ftr-289	61	30	address	address	VERB
ftr-289	61	31	with	with	ADP
ftr-289	61	32	classic	classic	ADJ
ftr-289	61	33	deterrence	deterrence	NOUN
ftr-289	61	34	theory	theory	NOUN
ftr-289	61	35	or	or	CCONJ
ftr-289	61	36	“	"	PUNCT
ftr-289	61	37	worst	bad	ADJ
ftr-289	61	38	-	-	PUNCT
ftr-289	61	39	first	first	ADJ
ftr-289	61	40	”	"	PUNCT
ftr-289	61	41	methods	method	NOUN
ftr-289	61	42	.	.	PUNCT
ftr-289	62	1	this	this	DET
ftr-289	62	2	article	article	NOUN
ftr-289	62	3	concludes	conclude	VERB
ftr-289	62	4	that	that	SCONJ
ftr-289	62	5	,	,	PUNCT
ftr-289	62	6	for	for	ADP
ftr-289	62	7	a	a	DET
ftr-289	62	8	number	number	NOUN
ftr-289	62	9	of	of	ADP
ftr-289	62	10	reasons	reason	NOUN
ftr-289	62	11	,	,	PUNCT
ftr-289	62	12	concentrated	concentrated	ADJ
ftr-289	62	13	enforcement	enforcement	NOUN
ftr-289	62	14	may	may	AUX
ftr-289	62	15	increase	increase	VERB
ftr-289	62	16	the	the	DET
ftr-289	62	17	total	total	ADJ
ftr-289	62	18	amount	amount	NOUN
ftr-289	62	19	of	of	ADP
ftr-289	62	20	compliance	compliance	NOUN
ftr-289	62	21	in	in	ADP
ftr-289	62	22	the	the	DET
ftr-289	62	23	cash	cash	NOUN
ftr-289	62	24	business	business	NOUN
ftr-289	62	25	tax	tax	NOUN
ftr-289	62	26	sector	sector	NOUN
ftr-289	62	27	.	.	PUNCT
ftr-289	63	1	12	12	NUM
ftr-289	63	2	on	on	ADP
ftr-289	63	3	the	the	DET
ftr-289	63	4	other	other	ADJ
ftr-289	63	5	hand	hand	NOUN
ftr-289	63	6	,	,	PUNCT
ftr-289	63	7	there	there	PRON
ftr-289	63	8	are	be	VERB
ftr-289	63	9	some	some	DET
ftr-289	63	10	potential	potential	ADJ
ftr-289	63	11	problems	problem	NOUN
ftr-289	63	12	with	with	ADP
ftr-289	63	13	the	the	DET
ftr-289	63	14	application	application	NOUN
ftr-289	63	15	of	of	ADP
ftr-289	63	16	concentrated	concentrated	ADJ
ftr-289	63	17	enforcement	enforcement	NOUN
ftr-289	63	18	to	to	ADP
ftr-289	63	19	the	the	DET
ftr-289	63	20	cash	cash	NOUN
ftr-289	63	21	business	business	NOUN
ftr-289	63	22	tax	tax	NOUN
ftr-289	63	23	sector	sector	NOUN
ftr-289	63	24	.	.	PUNCT
ftr-289	64	1	these	these	PRON
ftr-289	64	2	include	include	VERB
ftr-289	64	3	:	:	PUNCT
ftr-289	64	4	fundamental	fundamental	ADJ
ftr-289	64	5	difficulties	difficulty	NOUN
ftr-289	64	6	with	with	ADP
ftr-289	64	7	auditing	audit	VERB
ftr-289	64	8	cash	cash	NOUN
ftr-289	64	9	business	business	NOUN
ftr-289	64	10	taxpayers	taxpayer	NOUN
ftr-289	64	11	,	,	PUNCT
ftr-289	64	12	potential	potential	ADJ
ftr-289	64	13	compliance	compliance	NOUN
ftr-289	64	14	decay	decay	NOUN
ftr-289	64	15	,	,	PUNCT
ftr-289	64	16	potential	potential	ADJ
ftr-289	64	17	taxpayer	taxpayer	NOUN
ftr-289	64	18	entrenchment	entrenchment	NOUN
ftr-289	64	19	to	to	PART
ftr-289	64	20	tax	tax	VERB
ftr-289	64	21	evasion	evasion	NOUN
ftr-289	64	22	positions	position	NOUN
ftr-289	64	23	,	,	PUNCT
ftr-289	64	24	and	and	CCONJ
ftr-289	64	25	possible	possible	ADJ
ftr-289	64	26	backlash	backlash	NOUN
ftr-289	64	27	as	as	ADP
ftr-289	64	28	a	a	DET
ftr-289	64	29	result	result	NOUN
ftr-289	64	30	of	of	ADP
ftr-289	64	31	perceived	perceive	VERB
ftr-289	64	32	targeting	targeting	NOUN
ftr-289	64	33	of	of	ADP
ftr-289	64	34	taxpayers	taxpayer	NOUN
ftr-289	64	35	.	.	PUNCT
ftr-289	64	36	13	13	NUM
ftr-289	64	37	despite	despite	SCONJ
ftr-289	64	38	these	these	DET
ftr-289	64	39	potential	potential	ADJ
ftr-289	64	40	problems	problem	NOUN
ftr-289	64	41	,	,	PUNCT
ftr-289	64	42	this	this	DET
ftr-289	64	43	article	article	NOUN
ftr-289	64	44	suggests	suggest	VERB
ftr-289	64	45	that	that	SCONJ
ftr-289	64	46	the	the	DET
ftr-289	64	47	case	case	NOUN
ftr-289	64	48	for	for	ADP
ftr-289	64	49	concentrated	concentrated	ADJ
ftr-289	64	50	enforcement	enforcement	NOUN
ftr-289	64	51	in	in	ADP
ftr-289	64	52	the	the	DET
ftr-289	64	53	cash	cash	NOUN
ftr-289	64	54	business	business	NOUN
ftr-289	64	55	tax	tax	NOUN
ftr-289	64	56	sector	sector	NOUN
ftr-289	64	57	is	be	AUX
ftr-289	64	58	strong	strong	ADJ
ftr-289	64	59	enough	enough	ADV
ftr-289	64	60	to	to	PART
ftr-289	64	61	merit	merit	VERB
ftr-289	64	62	experimental	experimental	ADJ
ftr-289	64	63	application	application	NOUN
ftr-289	64	64	and	and	CCONJ
ftr-289	64	65	evaluation	evaluation	NOUN
ftr-289	64	66	.	.	PUNCT
ftr-289	65	1	the	the	DET
ftr-289	65	2	claim	claim	NOUN
ftr-289	65	3	of	of	ADP
ftr-289	65	4	this	this	DET
ftr-289	65	5	article	article	NOUN
ftr-289	65	6	is	be	AUX
ftr-289	65	7	not	not	PART
ftr-289	65	8	that	that	SCONJ
ftr-289	65	9	concentrated	concentrated	ADJ
ftr-289	65	10	enforcement	enforcement	NOUN
ftr-289	65	11	would	would	AUX
ftr-289	65	12	work	work	VERB
ftr-289	65	13	best	well	ADV
ftr-289	65	14	in	in	ADP
ftr-289	65	15	the	the	DET
ftr-289	65	16	cash	cash	NOUN
ftr-289	65	17	business	business	NOUN
ftr-289	65	18	tax	tax	NOUN
ftr-289	65	19	sector	sector	NOUN
ftr-289	65	20	,	,	PUNCT
ftr-289	65	21	as	as	SCONJ
ftr-289	65	22	compared	compare	VERB
ftr-289	65	23	to	to	ADP
ftr-289	65	24	alternative	alternative	ADJ
ftr-289	65	25	sectors	sector	NOUN
ftr-289	65	26	.	.	PUNCT
ftr-289	66	1	rather	rather	ADV
ftr-289	66	2	,	,	PUNCT
ftr-289	66	3	this	this	DET
ftr-289	66	4	article	article	NOUN
ftr-289	66	5	seeks	seek	VERB
ftr-289	66	6	to	to	PART
ftr-289	66	7	set	set	VERB
ftr-289	66	8	forth	forth	ADP
ftr-289	66	9	the	the	DET
ftr-289	66	10	conditions	condition	NOUN
ftr-289	66	11	under	under	ADP
ftr-289	66	12	which	which	PRON
ftr-289	66	13	concentrated	concentrated	ADJ
ftr-289	66	14	enforcement	enforcement	NOUN
ftr-289	66	15	may	may	AUX
ftr-289	66	16	increase	increase	VERB
ftr-289	66	17	compliance	compliance	NOUN
ftr-289	66	18	and	and	CCONJ
ftr-289	66	19	examine	examine	VERB
ftr-289	66	20	how	how	SCONJ
ftr-289	66	21	it	it	PRON
ftr-289	66	22	might	might	AUX
ftr-289	66	23	apply	apply	VERB
ftr-289	66	24	in	in	ADP
ftr-289	66	25	a	a	DET
ftr-289	66	26	particularly	particularly	ADV
ftr-289	66	27	difficult	difficult	ADJ
ftr-289	66	28	compliance	compliance	NOUN
ftr-289	66	29	environment	environment	NOUN
ftr-289	66	30	:	:	PUNCT
ftr-289	66	31	the	the	DET
ftr-289	66	32	cash	cash	NOUN
ftr-289	66	33	business	business	NOUN
ftr-289	66	34	tax	tax	NOUN
ftr-289	66	35	sector	sector	NOUN
ftr-289	66	36	.	.	PUNCT
ftr-289	67	1	whether	whether	SCONJ
ftr-289	67	2	the	the	DET
ftr-289	67	3	conditions	condition	NOUN
ftr-289	67	4	necessary	necessary	ADJ
ftr-289	67	5	for	for	ADP
ftr-289	67	6	the	the	DET
ftr-289	67	7	success	success	NOUN
ftr-289	67	8	of	of	ADP
ftr-289	67	9	9	9	NUM
ftr-289	67	10	.	.	PUNCT
ftr-289	68	1	see	see	VERB
ftr-289	68	2	infra	infra	NOUN
ftr-289	68	3	text	text	NOUN
ftr-289	68	4	accompanying	accompany	VERB
ftr-289	68	5	notes	note	NOUN
ftr-289	68	6	96–117	96–117	NUM
ftr-289	68	7	.	.	PUNCT
ftr-289	69	1	10	10	NUM
ftr-289	69	2	.	.	PUNCT
ftr-289	70	1	see	see	VERB
ftr-289	70	2	infra	infra	NOUN
ftr-289	70	3	text	text	NOUN
ftr-289	70	4	accompanying	accompanying	ADJ
ftr-289	70	5	notes	note	NOUN
ftr-289	70	6	133–46	133–46	NUM
ftr-289	70	7	.	.	NOUN
ftr-289	71	1	11	11	NUM
ftr-289	71	2	.	.	X
ftr-289	72	1	see	see	VERB
ftr-289	72	2	infra	infra	NOUN
ftr-289	72	3	page	page	NOUN
ftr-289	72	4	part	part	NOUN
ftr-289	72	5	iv.g	iv.g	NOUN
ftr-289	72	6	.	.	PUNCT
ftr-289	73	1	12	12	NUM
ftr-289	73	2	.	.	PUNCT
ftr-289	74	1	see	see	VERB
ftr-289	74	2	infra	infra	NOUN
ftr-289	74	3	text	text	NOUN
ftr-289	74	4	accompanying	accompanying	ADJ
ftr-289	74	5	notes	note	NOUN
ftr-289	74	6	179–24	179–24	NUM
ftr-289	74	7	.	.	PUNCT
ftr-289	75	1	13	13	NUM
ftr-289	75	2	.	.	X
ftr-289	76	1	see	see	VERB
ftr-289	76	2	infra	infra	NOUN
ftr-289	76	3	text	text	NOUN
ftr-289	76	4	accompanying	accompanying	ADJ
ftr-289	76	5	notes	note	NOUN
ftr-289	76	6	225–68	225–68	NOUN
ftr-289	76	7	.	.	PUNCT
ftr-289	76	8	2014	2014	NUM
ftr-289	76	9	]	]	PUNCT
ftr-289	77	1	concentrated	concentrated	ADJ
ftr-289	77	2	enforcement	enforcement	NOUN
ftr-289	77	3	329	329	NUM
ftr-289	77	4	concentrated	concentrate	VERB
ftr-289	77	5	enforcement	enforcement	NOUN
ftr-289	77	6	in	in	ADP
ftr-289	77	7	fact	fact	NOUN
ftr-289	77	8	exist	exist	VERB
ftr-289	77	9	in	in	ADP
ftr-289	77	10	any	any	DET
ftr-289	77	11	particular	particular	ADJ
ftr-289	77	12	sector	sector	NOUN
ftr-289	77	13	,	,	PUNCT
ftr-289	77	14	including	include	VERB
ftr-289	77	15	in	in	ADP
ftr-289	77	16	the	the	DET
ftr-289	77	17	cash	cash	NOUN
ftr-289	77	18	business	business	NOUN
ftr-289	77	19	tax	tax	NOUN
ftr-289	77	20	sector	sector	NOUN
ftr-289	77	21	,	,	PUNCT
ftr-289	77	22	is	be	AUX
ftr-289	77	23	ultimately	ultimately	ADV
ftr-289	77	24	an	an	DET
ftr-289	77	25	empirical	empirical	ADJ
ftr-289	77	26	question	question	NOUN
ftr-289	77	27	.	.	PUNCT
ftr-289	78	1	however	however	ADV
ftr-289	78	2	,	,	PUNCT
ftr-289	78	3	understanding	understanding	NOUN
ftr-289	78	4	which	which	DET
ftr-289	78	5	conditions	condition	NOUN
ftr-289	78	6	would	would	AUX
ftr-289	78	7	make	make	VERB
ftr-289	78	8	concentrated	concentrated	ADJ
ftr-289	78	9	enforcement	enforcement	NOUN
ftr-289	78	10	successful	successful	ADJ
ftr-289	78	11	and	and	CCONJ
ftr-289	78	12	whether	whether	SCONJ
ftr-289	78	13	the	the	DET
ftr-289	78	14	available	available	ADJ
ftr-289	78	15	evidence	evidence	NOUN
ftr-289	78	16	suggests	suggest	VERB
ftr-289	78	17	the	the	DET
ftr-289	78	18	existence	existence	NOUN
ftr-289	78	19	of	of	ADP
ftr-289	78	20	such	such	ADJ
ftr-289	78	21	conditions	condition	NOUN
ftr-289	78	22	is	be	AUX
ftr-289	78	23	the	the	DET
ftr-289	78	24	first	first	ADJ
ftr-289	78	25	,	,	PUNCT
ftr-289	78	26	necessary	necessary	ADJ
ftr-289	78	27	step	step	NOUN
ftr-289	78	28	in	in	ADP
ftr-289	78	29	making	make	VERB
ftr-289	78	30	informed	informed	ADJ
ftr-289	78	31	decisions	decision	NOUN
ftr-289	78	32	about	about	ADP
ftr-289	78	33	when	when	SCONJ
ftr-289	78	34	to	to	PART
ftr-289	78	35	test	test	VERB
ftr-289	78	36	concentrated	concentrate	VERB
ftr-289	78	37	enforcement	enforcement	NOUN
ftr-289	78	38	in	in	ADP
ftr-289	78	39	an	an	DET
ftr-289	78	40	experimental	experimental	ADJ
ftr-289	78	41	application	application	NOUN
ftr-289	78	42	.	.	PUNCT
ftr-289	79	1	moreover	moreover	ADV
ftr-289	79	2	,	,	PUNCT
ftr-289	79	3	the	the	DET
ftr-289	79	4	question	question	NOUN
ftr-289	79	5	addressed	address	VERB
ftr-289	79	6	in	in	ADP
ftr-289	79	7	this	this	DET
ftr-289	79	8	article	article	NOUN
ftr-289	79	9	of	of	ADP
ftr-289	79	10	when	when	SCONJ
ftr-289	79	11	concentrated	concentrated	ADJ
ftr-289	79	12	enforcement	enforcement	NOUN
ftr-289	79	13	will	will	AUX
ftr-289	79	14	work	work	VERB
ftr-289	79	15	is	be	AUX
ftr-289	79	16	not	not	PART
ftr-289	79	17	merely	merely	ADV
ftr-289	79	18	theoretical	theoretical	ADJ
ftr-289	79	19	.	.	PUNCT
ftr-289	80	1	as	as	SCONJ
ftr-289	80	2	explored	explore	VERB
ftr-289	80	3	in	in	ADP
ftr-289	80	4	this	this	DET
ftr-289	80	5	article	article	NOUN
ftr-289	80	6	,	,	PUNCT
ftr-289	80	7	project	project	NOUN
ftr-289	80	8	-	-	PUNCT
ftr-289	80	9	based	base	VERB
ftr-289	80	10	enforcement	enforcement	NOUN
ftr-289	80	11	already	already	ADV
ftr-289	80	12	exists	exist	VERB
ftr-289	80	13	in	in	ADP
ftr-289	80	14	practice	practice	NOUN
ftr-289	80	15	.	.	PUNCT
ftr-289	81	1	better	well	ADJ
ftr-289	81	2	understanding	understanding	NOUN
ftr-289	81	3	of	of	ADP
ftr-289	81	4	when	when	SCONJ
ftr-289	81	5	and	and	CCONJ
ftr-289	81	6	why	why	SCONJ
ftr-289	81	7	such	such	ADJ
ftr-289	81	8	enforcement	enforcement	NOUN
ftr-289	81	9	might	might	AUX
ftr-289	81	10	work	work	VERB
ftr-289	81	11	is	be	AUX
ftr-289	81	12	essential	essential	ADJ
ftr-289	81	13	in	in	ADP
ftr-289	81	14	order	order	NOUN
ftr-289	81	15	to	to	PART
ftr-289	81	16	guide	guide	VERB
ftr-289	81	17	and	and	CCONJ
ftr-289	81	18	improve	improve	VERB
ftr-289	81	19	the	the	DET
ftr-289	81	20	existing	exist	VERB
ftr-289	81	21	project	project	NOUN
ftr-289	81	22	-	-	PUNCT
ftr-289	81	23	based	base	VERB
ftr-289	81	24	tax	tax	NOUN
ftr-289	81	25	enforcement	enforcement	NOUN
ftr-289	81	26	.	.	PUNCT
ftr-289	82	1	this	this	DET
ftr-289	82	2	article	article	NOUN
ftr-289	82	3	proceeds	proceed	VERB
ftr-289	82	4	as	as	SCONJ
ftr-289	82	5	follows	follow	VERB
ftr-289	82	6	:	:	PUNCT
ftr-289	82	7	part	part	PROPN
ftr-289	82	8	ii	ii	PROPN
ftr-289	82	9	examines	examine	VERB
ftr-289	82	10	the	the	DET
ftr-289	82	11	existing	exist	VERB
ftr-289	82	12	tax	tax	NOUN
ftr-289	82	13	scholarship	scholarship	NOUN
ftr-289	82	14	regarding	regard	VERB
ftr-289	82	15	deterrence	deterrence	NOUN
ftr-289	82	16	and	and	CCONJ
ftr-289	82	17	“	"	PUNCT
ftr-289	82	18	worst	bad	ADJ
ftr-289	82	19	-	-	PUNCT
ftr-289	82	20	first	first	ADJ
ftr-289	82	21	”	"	PUNCT
ftr-289	82	22	methods	method	NOUN
ftr-289	82	23	for	for	ADP
ftr-289	82	24	the	the	DET
ftr-289	82	25	allocation	allocation	NOUN
ftr-289	82	26	of	of	ADP
ftr-289	82	27	scarce	scarce	ADJ
ftr-289	82	28	enforcement	enforcement	NOUN
ftr-289	82	29	resources	resource	NOUN
ftr-289	82	30	.	.	PUNCT
ftr-289	83	1	part	part	NOUN
ftr-289	83	2	iii	iii	NOUN
ftr-289	83	3	illustrates	illustrate	VERB
ftr-289	83	4	how	how	SCONJ
ftr-289	83	5	,	,	PUNCT
ftr-289	83	6	in	in	ADP
ftr-289	83	7	practice	practice	NOUN
ftr-289	83	8	,	,	PUNCT
ftr-289	83	9	recent	recent	ADJ
ftr-289	83	10	criminal	criminal	ADJ
ftr-289	83	11	and	and	CCONJ
ftr-289	83	12	tax	tax	NOUN
ftr-289	83	13	enforcement	enforcement	NOUN
ftr-289	83	14	has	have	AUX
ftr-289	83	15	relied	rely	VERB
ftr-289	83	16	on	on	ADP
ftr-289	83	17	project	project	NOUN
ftr-289	83	18	-	-	PUNCT
ftr-289	83	19	based	base	VERB
ftr-289	83	20	enforcement	enforcement	NOUN
ftr-289	83	21	.	.	PUNCT
ftr-289	84	1	part	part	NOUN
ftr-289	84	2	iv	iv	NUM
ftr-289	84	3	explores	explore	VERB
ftr-289	84	4	the	the	DET
ftr-289	84	5	conditions	condition	NOUN
ftr-289	84	6	under	under	ADP
ftr-289	84	7	which	which	PRON
ftr-289	84	8	concentrated	concentrated	ADJ
ftr-289	84	9	enforcement	enforcement	NOUN
ftr-289	84	10	can	can	AUX
ftr-289	84	11	increase	increase	VERB
ftr-289	84	12	compliance	compliance	NOUN
ftr-289	84	13	.	.	PUNCT
ftr-289	85	1	part	part	NOUN
ftr-289	85	2	v	v	ADP
ftr-289	85	3	examines	examine	VERB
ftr-289	85	4	how	how	SCONJ
ftr-289	85	5	concentrated	concentrated	ADJ
ftr-289	85	6	enforcement	enforcement	NOUN
ftr-289	85	7	would	would	AUX
ftr-289	85	8	apply	apply	VERB
ftr-289	85	9	to	to	ADP
ftr-289	85	10	the	the	DET
ftr-289	85	11	cash	cash	NOUN
ftr-289	85	12	business	business	NOUN
ftr-289	85	13	tax	tax	NOUN
ftr-289	85	14	sector	sector	NOUN
ftr-289	85	15	and	and	CCONJ
ftr-289	85	16	concludes	conclude	VERB
ftr-289	85	17	.	.	PUNCT
ftr-289	86	1	ii	ii	PROPN
ftr-289	86	2	.	.	PUNCT
ftr-289	87	1	classic	classic	ADJ
ftr-289	87	2	deterrence	deterrence	NOUN
ftr-289	87	3	theory	theory	NOUN
ftr-289	87	4	and	and	CCONJ
ftr-289	87	5	“	"	PUNCT
ftr-289	87	6	worst	bad	ADJ
ftr-289	87	7	-	-	PUNCT
ftr-289	87	8	first	first	ADJ
ftr-289	87	9	”	"	PUNCT
ftr-289	87	10	methods	method	NOUN
ftr-289	87	11	this	this	DET
ftr-289	87	12	article	article	NOUN
ftr-289	87	13	builds	build	VERB
ftr-289	87	14	upon	upon	SCONJ
ftr-289	87	15	existing	exist	VERB
ftr-289	87	16	theories	theory	NOUN
ftr-289	87	17	of	of	ADP
ftr-289	87	18	deterrence	deterrence	NOUN
ftr-289	87	19	,	,	PUNCT
ftr-289	87	20	including	include	VERB
ftr-289	87	21	classic	classic	ADJ
ftr-289	87	22	deterrence	deterrence	NOUN
ftr-289	87	23	theory	theory	NOUN
ftr-289	87	24	and	and	CCONJ
ftr-289	87	25	“	"	PUNCT
ftr-289	87	26	worst	bad	ADJ
ftr-289	87	27	-	-	PUNCT
ftr-289	87	28	first	first	ADJ
ftr-289	87	29	”	"	PUNCT
ftr-289	87	30	methods	method	NOUN
ftr-289	87	31	for	for	ADP
ftr-289	87	32	allocating	allocate	VERB
ftr-289	87	33	scarce	scarce	ADJ
ftr-289	87	34	enforcement	enforcement	NOUN
ftr-289	87	35	resources	resource	NOUN
ftr-289	87	36	.	.	PUNCT
ftr-289	88	1	as	as	ADP
ftr-289	88	2	a	a	DET
ftr-289	88	3	result	result	NOUN
ftr-289	88	4	,	,	PUNCT
ftr-289	88	5	this	this	DET
ftr-289	88	6	part	part	NOUN
ftr-289	88	7	provides	provide	VERB
ftr-289	88	8	background	background	NOUN
ftr-289	88	9	regarding	regard	VERB
ftr-289	88	10	classic	classic	ADJ
ftr-289	88	11	deterrence	deterrence	NOUN
ftr-289	88	12	theory	theory	NOUN
ftr-289	88	13	and	and	CCONJ
ftr-289	88	14	“	"	PUNCT
ftr-289	88	15	worst	bad	ADJ
ftr-289	88	16	-	-	PUNCT
ftr-289	88	17	first	first	ADJ
ftr-289	88	18	”	"	PUNCT
ftr-289	88	19	methods	method	NOUN
ftr-289	88	20	.	.	PUNCT
ftr-289	89	1	this	this	DET
ftr-289	89	2	part	part	NOUN
ftr-289	89	3	also	also	ADV
ftr-289	89	4	illustrates	illustrate	VERB
ftr-289	89	5	how	how	SCONJ
ftr-289	89	6	neither	neither	PRON
ftr-289	89	7	of	of	ADP
ftr-289	89	8	these	these	DET
ftr-289	89	9	theories	theory	NOUN
ftr-289	89	10	provide	provide	VERB
ftr-289	89	11	a	a	DET
ftr-289	89	12	comprehensive	comprehensive	ADJ
ftr-289	89	13	approach	approach	NOUN
ftr-289	89	14	to	to	ADP
ftr-289	89	15	the	the	DET
ftr-289	89	16	allocation	allocation	NOUN
ftr-289	89	17	of	of	ADP
ftr-289	89	18	scarce	scarce	ADJ
ftr-289	89	19	tax	tax	NOUN
ftr-289	89	20	enforcement	enforcement	NOUN
ftr-289	89	21	resources	resource	NOUN
ftr-289	89	22	.	.	PUNCT
ftr-289	90	1	a.	a.	NOUN
ftr-289	90	2	classic	classic	ADJ
ftr-289	90	3	deterrence	deterrence	NOUN
ftr-289	90	4	theory	theory	NOUN
ftr-289	90	5	legal	legal	ADJ
ftr-289	90	6	scholars	scholar	NOUN
ftr-289	90	7	have	have	AUX
ftr-289	90	8	traditionally	traditionally	ADV
ftr-289	90	9	relied	rely	VERB
ftr-289	90	10	upon	upon	SCONJ
ftr-289	90	11	classic	classic	ADJ
ftr-289	90	12	deterrence	deterrence	NOUN
ftr-289	90	13	theory	theory	NOUN
ftr-289	90	14	to	to	PART
ftr-289	90	15	explain	explain	VERB
ftr-289	90	16	how	how	SCONJ
ftr-289	90	17	to	to	PART
ftr-289	90	18	use	use	VERB
ftr-289	90	19	enforcement	enforcement	NOUN
ftr-289	90	20	to	to	PART
ftr-289	90	21	increase	increase	VERB
ftr-289	90	22	compliance	compliance	NOUN
ftr-289	90	23	with	with	ADP
ftr-289	90	24	the	the	DET
ftr-289	90	25	law	law	NOUN
ftr-289	90	26	.	.	PUNCT
ftr-289	91	1	in	in	ADP
ftr-289	91	2	modern	modern	ADJ
ftr-289	91	3	legal	legal	ADJ
ftr-289	91	4	scholarship	scholarship	NOUN
ftr-289	91	5	,	,	PUNCT
ftr-289	91	6	classic	classic	ADJ
ftr-289	91	7	deterrence	deterrence	NOUN
ftr-289	91	8	theory	theory	NOUN
ftr-289	91	9	dates	date	VERB
ftr-289	91	10	back	back	ADV
ftr-289	91	11	to	to	ADP
ftr-289	91	12	the	the	DET
ftr-289	91	13	work	work	NOUN
ftr-289	91	14	of	of	ADP
ftr-289	91	15	gary	gary	PROPN
ftr-289	91	16	becker	becker	PROPN
ftr-289	91	17	.	.	PUNCT
ftr-289	92	1	14	14	NUM
ftr-289	92	2	becker	becker	PROPN
ftr-289	92	3	described	describe	VERB
ftr-289	92	4	that	that	SCONJ
ftr-289	92	5	deterrence	deterrence	NOUN
ftr-289	92	6	is	be	AUX
ftr-289	92	7	a	a	DET
ftr-289	92	8	function	function	NOUN
ftr-289	92	9	of	of	ADP
ftr-289	92	10	two	two	NUM
ftr-289	92	11	factors	factor	NOUN
ftr-289	92	12	:	:	PUNCT
ftr-289	92	13	the	the	DET
ftr-289	92	14	likelihood	likelihood	NOUN
ftr-289	92	15	that	that	SCONJ
ftr-289	92	16	a	a	DET
ftr-289	92	17	violation	violation	NOUN
ftr-289	92	18	of	of	ADP
ftr-289	92	19	the	the	DET
ftr-289	92	20	law	law	NOUN
ftr-289	92	21	is	be	AUX
ftr-289	92	22	detected	detect	VERB
ftr-289	92	23	,	,	PUNCT
ftr-289	92	24	and	and	CCONJ
ftr-289	92	25	the	the	DET
ftr-289	92	26	penalties	penalty	NOUN
ftr-289	92	27	if	if	SCONJ
ftr-289	92	28	the	the	DET
ftr-289	92	29	violation	violation	NOUN
ftr-289	92	30	is	be	AUX
ftr-289	92	31	detected	detect	VERB
ftr-289	92	32	.	.	PUNCT
ftr-289	92	33	15	15	NUM
ftr-289	92	34	as	as	ADP
ftr-289	92	35	a	a	DET
ftr-289	92	36	result	result	NOUN
ftr-289	92	37	,	,	PUNCT
ftr-289	92	38	becker	becker	PROPN
ftr-289	92	39	’s	’s	PART
ftr-289	92	40	work	work	NOUN
ftr-289	92	41	dictates	dictate	VERB
ftr-289	92	42	that	that	SCONJ
ftr-289	92	43	the	the	DET
ftr-289	92	44	two	two	NUM
ftr-289	92	45	14	14	NUM
ftr-289	92	46	.	.	PUNCT
ftr-289	93	1	becker	becker	PROPN
ftr-289	93	2	’s	’s	PART
ftr-289	93	3	work	work	NOUN
ftr-289	93	4	had	have	VERB
ftr-289	93	5	its	its	PRON
ftr-289	93	6	roots	root	NOUN
ftr-289	93	7	in	in	ADP
ftr-289	93	8	earlier	early	ADJ
ftr-289	93	9	work	work	NOUN
ftr-289	93	10	by	by	ADP
ftr-289	93	11	beccaria	beccaria	PROPN
ftr-289	93	12	,	,	PUNCT
ftr-289	93	13	bentham	bentham	PROPN
ftr-289	93	14	,	,	PUNCT
ftr-289	93	15	and	and	CCONJ
ftr-289	93	16	others	other	NOUN
ftr-289	93	17	.	.	PUNCT
ftr-289	94	1	see	see	VERB
ftr-289	94	2	,	,	PUNCT
ftr-289	94	3	e.g.	e.g.	ADV
ftr-289	94	4	,	,	PUNCT
ftr-289	94	5	cesare	cesare	PROPN
ftr-289	94	6	beccaria	beccaria	PROPN
ftr-289	94	7	,	,	PUNCT
ftr-289	94	8	of	of	ADP
ftr-289	94	9	crimes	crime	NOUN
ftr-289	94	10	and	and	CCONJ
ftr-289	94	11	punishments	punishment	NOUN
ftr-289	94	12	,	,	PUNCT
ftr-289	94	13	in	in	ADP
ftr-289	94	14	alessandro	alessandro	PROPN
ftr-289	94	15	manzoni	manzoni	NOUN
ftr-289	94	16	,	,	PUNCT
ftr-289	94	17	the	the	DET
ftr-289	94	18	column	column	NOUN
ftr-289	94	19	of	of	ADP
ftr-289	94	20	infamy	infamy	NOUN
ftr-289	94	21	prefaced	preface	VERB
ftr-289	94	22	by	by	ADP
ftr-289	94	23	cesare	cesare	PROPN
ftr-289	94	24	beccaria	beccaria	PROPN
ftr-289	94	25	’s	’s	X
ftr-289	94	26	of	of	ADP
ftr-289	94	27	crimes	crime	NOUN
ftr-289	94	28	and	and	CCONJ
ftr-289	94	29	punishments	punishment	NOUN
ftr-289	94	30	(	(	PUNCT
ftr-289	94	31	kenelm	kenelm	PROPN
ftr-289	94	32	foster	foster	PROPN
ftr-289	94	33	&	&	CCONJ
ftr-289	94	34	jane	jane	PROPN
ftr-289	94	35	grigson	grigson	PROPN
ftr-289	94	36	trans	trans	PROPN
ftr-289	94	37	.	.	PROPN
ftr-289	94	38	,	,	PUNCT
ftr-289	94	39	oxford	oxford	PROPN
ftr-289	94	40	univ	univ	PROPN
ftr-289	94	41	.	.	PUNCT
ftr-289	95	1	press	press	PROPN
ftr-289	95	2	1964	1964	NUM
ftr-289	95	3	)	)	PUNCT
ftr-289	95	4	(	(	PUNCT
ftr-289	95	5	1764	1764	NUM
ftr-289	95	6	)	)	PUNCT
ftr-289	95	7	;	;	PUNCT
ftr-289	95	8	jeremy	jeremy	PROPN
ftr-289	95	9	bentham	bentham	PROPN
ftr-289	95	10	,	,	PUNCT
ftr-289	95	11	an	an	DET
ftr-289	95	12	introduction	introduction	NOUN
ftr-289	95	13	to	to	ADP
ftr-289	95	14	the	the	DET
ftr-289	95	15	principles	principle	NOUN
ftr-289	95	16	of	of	ADP
ftr-289	95	17	morals	moral	NOUN
ftr-289	95	18	and	and	CCONJ
ftr-289	95	19	legislation	legislation	NOUN
ftr-289	95	20	158–59	158–59	PROPN
ftr-289	95	21	(	(	PUNCT
ftr-289	95	22	j.h	j.h	PROPN
ftr-289	95	23	.	.	PROPN
ftr-289	95	24	burns	burns	PROPN
ftr-289	95	25	&	&	CCONJ
ftr-289	95	26	h.l.a	h.l.a	PROPN
ftr-289	95	27	.	.	PUNCT
ftr-289	96	1	hart	hart	PROPN
ftr-289	96	2	eds	eds	PROPN
ftr-289	96	3	.	.	PROPN
ftr-289	96	4	,	,	PUNCT
ftr-289	96	5	athlone	athlone	PROPN
ftr-289	96	6	press	press	PROPN
ftr-289	96	7	1970	1970	NUM
ftr-289	96	8	)	)	PUNCT
ftr-289	96	9	(	(	PUNCT
ftr-289	96	10	1789	1789	NUM
ftr-289	96	11	)	)	PUNCT
ftr-289	96	12	.	.	PUNCT
ftr-289	97	1	15	15	NUM
ftr-289	97	2	.	.	PUNCT
ftr-289	97	3	gary	gary	PROPN
ftr-289	97	4	s.	s.	PROPN
ftr-289	97	5	becker	becker	PROPN
ftr-289	97	6	,	,	PUNCT
ftr-289	97	7	crime	crime	NOUN
ftr-289	97	8	and	and	CCONJ
ftr-289	97	9	punishment	punishment	NOUN
ftr-289	97	10	:	:	PUNCT
ftr-289	97	11	an	an	DET
ftr-289	97	12	economic	economic	ADJ
ftr-289	97	13	approach	approach	NOUN
ftr-289	97	14	,	,	PUNCT
ftr-289	97	15	76	76	NUM
ftr-289	97	16	j.	j.	PROPN
ftr-289	97	17	pol	pol	PROPN
ftr-289	97	18	.	.	PUNCT
ftr-289	98	1	econ	econ	PROPN
ftr-289	98	2	.	.	PUNCT
ftr-289	99	1	169	169	NUM
ftr-289	99	2	(	(	PUNCT
ftr-289	99	3	1968	1968	NUM
ftr-289	99	4	)	)	PUNCT
ftr-289	100	1	[	[	X
ftr-289	100	2	hereinafter	hereinafter	NOUN
ftr-289	100	3	becker	becker	NOUN
ftr-289	100	4	,	,	PUNCT
ftr-289	100	5	crime	crime	NOUN
ftr-289	100	6	and	and	CCONJ
ftr-289	100	7	punishment	punishment	NOUN
ftr-289	100	8	]	]	PUNCT
ftr-289	100	9	.	.	PUNCT
ftr-289	100	10	330	330	NUM
ftr-289	100	11	florida	florida	PROPN
ftr-289	100	12	tax	tax	NOUN
ftr-289	100	13	review	review	NOUN
ftr-289	100	14	[	[	X
ftr-289	100	15	vol	vol	NOUN
ftr-289	100	16	.	.	PUNCT
ftr-289	101	1	16:6	16:6	NUM
ftr-289	101	2	principal	principal	ADJ
ftr-289	101	3	means	mean	NOUN
ftr-289	101	4	of	of	ADP
ftr-289	101	5	increasing	increase	VERB
ftr-289	101	6	deterrence	deterrence	NOUN
ftr-289	101	7	are	be	AUX
ftr-289	101	8	:	:	PUNCT
ftr-289	101	9	increasing	increase	VERB
ftr-289	101	10	the	the	DET
ftr-289	101	11	likelihood	likelihood	NOUN
ftr-289	101	12	of	of	ADP
ftr-289	101	13	detection	detection	NOUN
ftr-289	101	14	(	(	PUNCT
ftr-289	101	15	principally	principally	ADV
ftr-289	101	16	through	through	ADP
ftr-289	101	17	greater	great	ADJ
ftr-289	101	18	enforcement	enforcement	NOUN
ftr-289	101	19	resources	resource	NOUN
ftr-289	101	20	)	)	PUNCT
ftr-289	101	21	and	and	CCONJ
ftr-289	101	22	increasing	increase	VERB
ftr-289	101	23	the	the	DET
ftr-289	101	24	severity	severity	NOUN
ftr-289	101	25	of	of	ADP
ftr-289	101	26	penalties	penalty	NOUN
ftr-289	101	27	for	for	ADP
ftr-289	101	28	violating	violate	VERB
ftr-289	101	29	the	the	DET
ftr-289	101	30	law	law	NOUN
ftr-289	101	31	.	.	PUNCT
ftr-289	102	1	this	this	DET
ftr-289	102	2	basic	basic	ADJ
ftr-289	102	3	theory	theory	NOUN
ftr-289	102	4	(	(	PUNCT
ftr-289	102	5	“	"	PUNCT
ftr-289	102	6	classic	classic	ADJ
ftr-289	102	7	deterrence	deterrence	NOUN
ftr-289	102	8	theory	theory	NOUN
ftr-289	102	9	”	"	PUNCT
ftr-289	102	10	)	)	PUNCT
ftr-289	102	11	and	and	CCONJ
ftr-289	102	12	the	the	DET
ftr-289	102	13	two	two	NUM
ftr-289	102	14	factors	factor	NOUN
ftr-289	102	15	at	at	ADP
ftr-289	102	16	the	the	DET
ftr-289	102	17	heart	heart	NOUN
ftr-289	102	18	of	of	ADP
ftr-289	102	19	it	it	PRON
ftr-289	102	20	have	have	AUX
ftr-289	102	21	spawned	spawn	VERB
ftr-289	102	22	decades	decade	NOUN
ftr-289	102	23	of	of	ADP
ftr-289	102	24	scholarship	scholarship	NOUN
ftr-289	102	25	.	.	PUNCT
ftr-289	103	1	16	16	NUM
ftr-289	103	2	tax	tax	NOUN
ftr-289	103	3	compliance	compliance	NOUN
ftr-289	103	4	scholarship	scholarship	NOUN
ftr-289	103	5	reflects	reflect	VERB
ftr-289	103	6	the	the	DET
ftr-289	103	7	heavy	heavy	ADJ
ftr-289	103	8	influence	influence	NOUN
ftr-289	103	9	of	of	ADP
ftr-289	103	10	classic	classic	ADJ
ftr-289	103	11	deterrence	deterrence	NOUN
ftr-289	103	12	theory	theory	NOUN
ftr-289	103	13	,	,	PUNCT
ftr-289	103	14	with	with	ADP
ftr-289	103	15	numerous	numerous	ADJ
ftr-289	103	16	articles	article	NOUN
ftr-289	103	17	written	write	VERB
ftr-289	103	18	on	on	ADP
ftr-289	103	19	how	how	SCONJ
ftr-289	103	20	to	to	PART
ftr-289	103	21	increase	increase	VERB
ftr-289	103	22	the	the	DET
ftr-289	103	23	likelihood	likelihood	NOUN
ftr-289	103	24	of	of	ADP
ftr-289	103	25	detection	detection	NOUN
ftr-289	103	26	for	for	ADP
ftr-289	103	27	tax	tax	NOUN
ftr-289	103	28	noncompliance	noncompliance	NOUN
ftr-289	103	29	,	,	PUNCT
ftr-289	103	30	17	17	NUM
ftr-289	103	31	and	and	CCONJ
ftr-289	103	32	what	what	PRON
ftr-289	103	33	the	the	DET
ftr-289	103	34	penalties	penalty	NOUN
ftr-289	103	35	should	should	AUX
ftr-289	103	36	be	be	AUX
ftr-289	103	37	for	for	ADP
ftr-289	103	38	noncompliance	noncompliance	NOUN
ftr-289	103	39	.	.	PUNCT
ftr-289	104	1	18	18	NUM
ftr-289	104	2	to	to	PART
ftr-289	104	3	be	be	AUX
ftr-289	104	4	sure	sure	ADJ
ftr-289	104	5	,	,	PUNCT
ftr-289	104	6	an	an	DET
ftr-289	104	7	important	important	ADJ
ftr-289	104	8	line	line	NOUN
ftr-289	104	9	of	of	ADP
ftr-289	104	10	tax	tax	NOUN
ftr-289	104	11	scholarship	scholarship	NOUN
ftr-289	104	12	(	(	PUNCT
ftr-289	104	13	and	and	CCONJ
ftr-289	104	14	compliance	compliance	NOUN
ftr-289	104	15	scholarship	scholarship	NOUN
ftr-289	104	16	generally	generally	ADV
ftr-289	104	17	)	)	PUNCT
ftr-289	104	18	has	have	AUX
ftr-289	104	19	argued	argue	VERB
ftr-289	104	20	that	that	SCONJ
ftr-289	104	21	deterrence	deterrence	NOUN
ftr-289	104	22	and	and	CCONJ
ftr-289	104	23	its	its	PRON
ftr-289	104	24	accompanying	accompanying	ADJ
ftr-289	104	25	facilitator	facilitator	NOUN
ftr-289	104	26	,	,	PUNCT
ftr-289	104	27	enforcement	enforcement	NOUN
ftr-289	104	28	,	,	PUNCT
ftr-289	104	29	are	be	AUX
ftr-289	104	30	not	not	PART
ftr-289	104	31	the	the	DET
ftr-289	104	32	only	only	ADJ
ftr-289	104	33	means	mean	NOUN
ftr-289	104	34	of	of	ADP
ftr-289	104	35	increasing	increase	VERB
ftr-289	104	36	compliance	compliance	NOUN
ftr-289	104	37	with	with	ADP
ftr-289	104	38	the	the	DET
ftr-289	104	39	law	law	NOUN
ftr-289	104	40	.	.	PUNCT
ftr-289	105	1	in	in	ADP
ftr-289	105	2	vast	vast	ADJ
ftr-289	105	3	literature	literature	NOUN
ftr-289	105	4	,	,	PUNCT
ftr-289	105	5	scholars	scholar	NOUN
ftr-289	105	6	have	have	AUX
ftr-289	105	7	suggested	suggest	VERB
ftr-289	105	8	that	that	SCONJ
ftr-289	105	9	a	a	DET
ftr-289	105	10	variety	variety	NOUN
ftr-289	105	11	of	of	ADP
ftr-289	105	12	nondeterrence	nondeterrence	NOUN
ftr-289	105	13	based	base	VERB
ftr-289	105	14	theories	theory	NOUN
ftr-289	105	15	are	be	AUX
ftr-289	105	16	important	important	ADJ
ftr-289	105	17	in	in	ADP
ftr-289	105	18	understanding	understanding	NOUN
ftr-289	105	19	and	and	CCONJ
ftr-289	105	20	engendering	engender	VERB
ftr-289	105	21	compliance	compliance	NOUN
ftr-289	105	22	.	.	PUNCT
ftr-289	106	1	19	19	NUM
ftr-289	106	2	for	for	ADP
ftr-289	106	3	example	example	NOUN
ftr-289	106	4	,	,	PUNCT
ftr-289	106	5	scholars	scholar	NOUN
ftr-289	106	6	have	have	AUX
ftr-289	106	7	suggested	suggest	VERB
ftr-289	106	8	that	that	SCONJ
ftr-289	106	9	norms	norm	NOUN
ftr-289	106	10	,	,	PUNCT
ftr-289	106	11	20	20	NUM
ftr-289	106	12	morale	morale	NOUN
ftr-289	106	13	,	,	PUNCT
ftr-289	106	14	21	21	NUM
ftr-289	106	15	16	16	NUM
ftr-289	106	16	.	.	PUNCT
ftr-289	107	1	see	see	VERB
ftr-289	107	2	,	,	PUNCT
ftr-289	107	3	e.g.	e.g.	ADV
ftr-289	107	4	,	,	PUNCT
ftr-289	107	5	a.	a.	PROPN
ftr-289	107	6	mitchell	mitchell	PROPN
ftr-289	107	7	polinsky	polinsky	PROPN
ftr-289	107	8	&	&	CCONJ
ftr-289	107	9	steven	steven	PROPN
ftr-289	107	10	shavell	shavell	PROPN
ftr-289	107	11	,	,	PUNCT
ftr-289	107	12	the	the	DET
ftr-289	107	13	theory	theory	NOUN
ftr-289	107	14	of	of	ADP
ftr-289	107	15	public	public	ADJ
ftr-289	107	16	enforcement	enforcement	NOUN
ftr-289	107	17	of	of	ADP
ftr-289	107	18	law	law	NOUN
ftr-289	107	19	,	,	PUNCT
ftr-289	107	20	in	in	ADP
ftr-289	107	21	1	1	NUM
ftr-289	107	22	handbook	handbook	NOUN
ftr-289	107	23	of	of	ADP
ftr-289	107	24	law	law	NOUN
ftr-289	107	25	&	&	CCONJ
ftr-289	107	26	economics	economics	PROPN
ftr-289	107	27	404	404	NUM
ftr-289	107	28	,	,	PUNCT
ftr-289	107	29	405	405	NUM
ftr-289	107	30	(	(	PUNCT
ftr-289	107	31	a.	a.	PROPN
ftr-289	107	32	mitchell	mitchell	PROPN
ftr-289	107	33	polinsky	polinsky	PROPN
ftr-289	107	34	&	&	CCONJ
ftr-289	107	35	steven	steven	PROPN
ftr-289	107	36	shavell	shavell	PROPN
ftr-289	107	37	eds	eds	PROPN
ftr-289	107	38	.	.	PROPN
ftr-289	107	39	,	,	PUNCT
ftr-289	107	40	2007	2007	NUM
ftr-289	107	41	)	)	PUNCT
ftr-289	108	1	[	[	X
ftr-289	108	2	hereinafter	hereinafter	NOUN
ftr-289	108	3	polinsky	polinsky	NOUN
ftr-289	108	4	&	&	CCONJ
ftr-289	108	5	shavell	shavell	PROPN
ftr-289	108	6	,	,	PUNCT
ftr-289	108	7	the	the	DET
ftr-289	108	8	theory	theory	NOUN
ftr-289	108	9	of	of	ADP
ftr-289	108	10	public	public	ADJ
ftr-289	108	11	enforcement	enforcement	NOUN
ftr-289	108	12	of	of	ADP
ftr-289	108	13	law	law	NOUN
ftr-289	108	14	]	]	PUNCT
ftr-289	108	15	(	(	PUNCT
ftr-289	108	16	discussing	discuss	VERB
ftr-289	108	17	the	the	DET
ftr-289	108	18	importance	importance	NOUN
ftr-289	108	19	of	of	ADP
ftr-289	108	20	becker	becker	NOUN
ftr-289	108	21	’s	’s	PART
ftr-289	108	22	work	work	NOUN
ftr-289	108	23	to	to	ADP
ftr-289	108	24	the	the	DET
ftr-289	108	25	development	development	NOUN
ftr-289	108	26	of	of	ADP
ftr-289	108	27	law	law	NOUN
ftr-289	108	28	enforcement	enforcement	NOUN
ftr-289	108	29	)	)	PUNCT
ftr-289	108	30	;	;	PUNCT
ftr-289	108	31	chris	chris	PROPN
ftr-289	108	32	william	william	PROPN
ftr-289	108	33	sanchirico	sanchirico	PROPN
ftr-289	108	34	,	,	PUNCT
ftr-289	108	35	detection	detection	NOUN
ftr-289	108	36	avoidance	avoidance	NOUN
ftr-289	108	37	,	,	PUNCT
ftr-289	108	38	81	81	NUM
ftr-289	108	39	n.y.u	n.y.u	NOUN
ftr-289	108	40	.	.	PUNCT
ftr-289	109	1	l.	l.	PROPN
ftr-289	109	2	rev	rev	PROPN
ftr-289	109	3	.	.	PROPN
ftr-289	109	4	1331	1331	NUM
ftr-289	109	5	,	,	PUNCT
ftr-289	109	6	1345	1345	NUM
ftr-289	109	7	(	(	PUNCT
ftr-289	109	8	2006	2006	NUM
ftr-289	109	9	)	)	PUNCT
ftr-289	109	10	(	(	PUNCT
ftr-289	109	11	explaining	explain	VERB
ftr-289	109	12	that	that	DET
ftr-289	109	13	becker	becker	NOUN
ftr-289	109	14	’s	’s	PART
ftr-289	109	15	“	"	PUNCT
ftr-289	109	16	neoclassical	neoclassical	ADJ
ftr-289	109	17	approach	approach	NOUN
ftr-289	109	18	to	to	ADP
ftr-289	109	19	public	public	ADJ
ftr-289	109	20	enforcement	enforcement	NOUN
ftr-289	109	21	has	have	AUX
ftr-289	109	22	constituted	constitute	VERB
ftr-289	109	23	one	one	NUM
ftr-289	109	24	of	of	ADP
ftr-289	109	25	the	the	DET
ftr-289	109	26	most	most	ADV
ftr-289	109	27	extensively	extensively	ADV
ftr-289	109	28	farmed	farm	VERB
ftr-289	109	29	fields	field	NOUN
ftr-289	109	30	in	in	ADP
ftr-289	109	31	law	law	NOUN
ftr-289	109	32	and	and	CCONJ
ftr-289	109	33	economics	economic	NOUN
ftr-289	109	34	”	"	PUNCT
ftr-289	109	35	)	)	PUNCT
ftr-289	109	36	.	.	PUNCT
ftr-289	110	1	17	17	NUM
ftr-289	110	2	.	.	X
ftr-289	111	1	see	see	VERB
ftr-289	111	2	,	,	PUNCT
ftr-289	111	3	e.g.	e.g.	ADV
ftr-289	111	4	,	,	PUNCT
ftr-289	111	5	joshua	joshua	PROPN
ftr-289	111	6	d.	d.	PROPN
ftr-289	111	7	blank	blank	PROPN
ftr-289	111	8	,	,	PUNCT
ftr-289	111	9	overcoming	overcome	VERB
ftr-289	111	10	overdisclosure	overdisclosure	NOUN
ftr-289	111	11	:	:	PUNCT
ftr-289	111	12	toward	toward	ADP
ftr-289	111	13	tax	tax	NOUN
ftr-289	111	14	shelter	shelter	NOUN
ftr-289	111	15	detection	detection	NOUN
ftr-289	111	16	,	,	PUNCT
ftr-289	111	17	56	56	NUM
ftr-289	111	18	ucla	ucla	PROPN
ftr-289	111	19	l.	l.	PROPN
ftr-289	111	20	rev	rev	PROPN
ftr-289	111	21	.	.	PROPN
ftr-289	111	22	1629	1629	NUM
ftr-289	111	23	,	,	PUNCT
ftr-289	111	24	1671	1671	NUM
ftr-289	111	25	(	(	PUNCT
ftr-289	111	26	2009	2009	NUM
ftr-289	111	27	)	)	PUNCT
ftr-289	112	1	[	[	X
ftr-289	112	2	hereinafter	hereinafter	NOUN
ftr-289	112	3	blank	blank	NOUN
ftr-289	112	4	,	,	PUNCT
ftr-289	112	5	overcoming	overcome	VERB
ftr-289	112	6	overdisclosure	overdisclosure	NOUN
ftr-289	112	7	]	]	PUNCT
ftr-289	112	8	(	(	PUNCT
ftr-289	112	9	examining	examine	VERB
ftr-289	112	10	ways	way	NOUN
ftr-289	112	11	to	to	PART
ftr-289	112	12	solve	solve	VERB
ftr-289	112	13	overdisclosure	overdisclosure	NOUN
ftr-289	112	14	,	,	PUNCT
ftr-289	112	15	which	which	PRON
ftr-289	112	16	interferes	interfere	VERB
ftr-289	112	17	with	with	ADP
ftr-289	112	18	irs	irs	PROPN
ftr-289	112	19	’s	’s	PART
ftr-289	112	20	ability	ability	NOUN
ftr-289	112	21	to	to	PART
ftr-289	112	22	detect	detect	VERB
ftr-289	112	23	problematic	problematic	ADJ
ftr-289	112	24	transactions	transaction	NOUN
ftr-289	112	25	)	)	PUNCT
ftr-289	112	26	;	;	PUNCT
ftr-289	112	27	alex	alex	PROPN
ftr-289	112	28	raskolnikov	raskolnikov	PROPN
ftr-289	112	29	,	,	PUNCT
ftr-289	112	30	crime	crime	NOUN
ftr-289	112	31	and	and	CCONJ
ftr-289	112	32	punishment	punishment	NOUN
ftr-289	112	33	in	in	ADP
ftr-289	112	34	taxation	taxation	NOUN
ftr-289	112	35	:	:	PUNCT
ftr-289	112	36	deceit	deceit	NOUN
ftr-289	112	37	,	,	PUNCT
ftr-289	112	38	deterrence	deterrence	NOUN
ftr-289	112	39	,	,	PUNCT
ftr-289	112	40	and	and	CCONJ
ftr-289	112	41	the	the	DET
ftr-289	112	42	self	self	NOUN
ftr-289	112	43	-	-	PUNCT
ftr-289	112	44	adjusting	adjust	VERB
ftr-289	112	45	penalty	penalty	NOUN
ftr-289	112	46	,	,	PUNCT
ftr-289	112	47	106	106	NUM
ftr-289	112	48	colum	colum	NOUN
ftr-289	112	49	.	.	PUNCT
ftr-289	113	1	l.	l.	PROPN
ftr-289	113	2	rev	rev	PROPN
ftr-289	113	3	.	.	PROPN
ftr-289	114	1	569	569	NUM
ftr-289	114	2	,	,	PUNCT
ftr-289	114	3	599	599	NUM
ftr-289	114	4	(	(	PUNCT
ftr-289	114	5	2006	2006	NUM
ftr-289	114	6	)	)	PUNCT
ftr-289	115	1	[	[	X
ftr-289	115	2	hereinafter	hereinafter	NOUN
ftr-289	115	3	raskolnikov	raskolnikov	NOUN
ftr-289	115	4	,	,	PUNCT
ftr-289	115	5	crime	crime	NOUN
ftr-289	115	6	and	and	CCONJ
ftr-289	115	7	punishment	punishment	NOUN
ftr-289	115	8	in	in	ADP
ftr-289	115	9	taxation	taxation	NOUN
ftr-289	115	10	]	]	PUNCT
ftr-289	115	11	(	(	PUNCT
ftr-289	115	12	examining	examine	VERB
ftr-289	115	13	how	how	SCONJ
ftr-289	115	14	to	to	PART
ftr-289	115	15	increase	increase	VERB
ftr-289	115	16	likelihood	likelihood	NOUN
ftr-289	115	17	of	of	ADP
ftr-289	115	18	detection	detection	NOUN
ftr-289	115	19	for	for	ADP
ftr-289	115	20	inconspicuous	inconspicuous	ADJ
ftr-289	115	21	noncompliance	noncompliance	NOUN
ftr-289	115	22	)	)	PUNCT
ftr-289	115	23	.	.	PUNCT
ftr-289	116	1	18	18	NUM
ftr-289	116	2	.	.	X
ftr-289	116	3	see	see	VERB
ftr-289	116	4	,	,	PUNCT
ftr-289	116	5	e.g.	e.g.	ADV
ftr-289	116	6	,	,	PUNCT
ftr-289	116	7	mark	mark	PROPN
ftr-289	116	8	p.	p.	PROPN
ftr-289	116	9	gergen	gergen	PROPN
ftr-289	116	10	,	,	PUNCT
ftr-289	116	11	uncertainty	uncertainty	NOUN
ftr-289	116	12	and	and	CCONJ
ftr-289	116	13	tax	tax	NOUN
ftr-289	116	14	enforcement	enforcement	NOUN
ftr-289	116	15	:	:	PUNCT
ftr-289	116	16	a	a	DET
ftr-289	116	17	case	case	NOUN
ftr-289	116	18	for	for	ADP
ftr-289	116	19	moderate	moderate	ADJ
ftr-289	116	20	fault	fault	NOUN
ftr-289	116	21	-	-	PUNCT
ftr-289	116	22	based	base	VERB
ftr-289	116	23	penalties	penalty	NOUN
ftr-289	116	24	,	,	PUNCT
ftr-289	116	25	64	64	NUM
ftr-289	116	26	tax	tax	NOUN
ftr-289	116	27	l.	l.	PROPN
ftr-289	116	28	rev	rev	PROPN
ftr-289	116	29	.	.	PROPN
ftr-289	117	1	453	453	NUM
ftr-289	117	2	(	(	PUNCT
ftr-289	117	3	2011	2011	NUM
ftr-289	117	4	)	)	PUNCT
ftr-289	117	5	;	;	PUNCT
ftr-289	118	1	sarah	sarah	PROPN
ftr-289	118	2	b.	b.	PROPN
ftr-289	118	3	lawsky	lawsky	PROPN
ftr-289	118	4	,	,	PUNCT
ftr-289	118	5	probably	probably	ADV
ftr-289	118	6	?	?	PUNCT
ftr-289	119	1	understanding	understand	VERB
ftr-289	119	2	tax	tax	NOUN
ftr-289	119	3	law	law	NOUN
ftr-289	119	4	’s	’s	PART
ftr-289	119	5	uncertainty	uncertainty	NOUN
ftr-289	119	6	,	,	PUNCT
ftr-289	119	7	157	157	NUM
ftr-289	119	8	u.	u.	PROPN
ftr-289	119	9	pa	pa	PROPN
ftr-289	119	10	.	.	PUNCT
ftr-289	119	11	l.	l.	PROPN
ftr-289	119	12	rev	rev	PROPN
ftr-289	119	13	.	.	PROPN
ftr-289	119	14	1017	1017	NUM
ftr-289	119	15	(	(	PUNCT
ftr-289	119	16	2009	2009	NUM
ftr-289	119	17	)	)	PUNCT
ftr-289	120	1	[	[	X
ftr-289	120	2	hereinafter	hereinafter	NOUN
ftr-289	120	3	lawsky	lawsky	ADV
ftr-289	120	4	,	,	PUNCT
ftr-289	120	5	probably	probably	ADV
ftr-289	120	6	]	]	PUNCT
ftr-289	120	7	;	;	PUNCT
ftr-289	120	8	kyle	kyle	PROPN
ftr-289	120	9	d.	d.	PROPN
ftr-289	120	10	logue	logue	PROPN
ftr-289	120	11	,	,	PUNCT
ftr-289	120	12	optimal	optimal	ADJ
ftr-289	120	13	tax	tax	NOUN
ftr-289	120	14	compliance	compliance	NOUN
ftr-289	120	15	and	and	CCONJ
ftr-289	120	16	penalties	penalty	NOUN
ftr-289	120	17	when	when	SCONJ
ftr-289	120	18	the	the	DET
ftr-289	120	19	law	law	NOUN
ftr-289	120	20	is	be	AUX
ftr-289	120	21	uncertain	uncertain	ADJ
ftr-289	120	22	,	,	PUNCT
ftr-289	120	23	27	27	NUM
ftr-289	120	24	va	va	NOUN
ftr-289	120	25	.	.	PUNCT
ftr-289	120	26	tax	tax	PROPN
ftr-289	120	27	rev	rev	PROPN
ftr-289	120	28	.	.	PROPN
ftr-289	120	29	241	241	NUM
ftr-289	120	30	(	(	PUNCT
ftr-289	120	31	2007	2007	NUM
ftr-289	120	32	)	)	PUNCT
ftr-289	121	1	[	[	X
ftr-289	121	2	hereinafter	hereinafter	NOUN
ftr-289	121	3	logue	logue	NOUN
ftr-289	121	4	,	,	PUNCT
ftr-289	121	5	optimal	optimal	ADJ
ftr-289	121	6	tax	tax	NOUN
ftr-289	121	7	compliance	compliance	NOUN
ftr-289	121	8	]	]	X
ftr-289	121	9	;	;	PUNCT
ftr-289	121	10	daniel	daniel	PROPN
ftr-289	121	11	shaviro	shaviro	PROPN
ftr-289	121	12	,	,	PUNCT
ftr-289	121	13	disclosure	disclosure	NOUN
ftr-289	121	14	and	and	CCONJ
ftr-289	121	15	civil	civil	ADJ
ftr-289	121	16	penalty	penalty	NOUN
ftr-289	121	17	rules	rule	NOUN
ftr-289	121	18	in	in	ADP
ftr-289	121	19	the	the	DET
ftr-289	121	20	u.s	u.s	PROPN
ftr-289	121	21	.	.	PROPN
ftr-289	121	22	legal	legal	ADJ
ftr-289	121	23	response	response	NOUN
ftr-289	121	24	to	to	ADP
ftr-289	121	25	corporate	corporate	ADJ
ftr-289	121	26	tax	tax	NOUN
ftr-289	121	27	shelters	shelter	NOUN
ftr-289	121	28	,	,	PUNCT
ftr-289	121	29	in	in	ADP
ftr-289	121	30	tax	tax	NOUN
ftr-289	121	31	and	and	CCONJ
ftr-289	121	32	corporate	corporate	ADJ
ftr-289	121	33	governance	governance	NOUN
ftr-289	121	34	229	229	NUM
ftr-289	121	35	(	(	PUNCT
ftr-289	121	36	wolfgang	wolfgang	PROPN
ftr-289	121	37	schön	schön	PROPN
ftr-289	121	38	ed	ed	PROPN
ftr-289	121	39	.	.	PROPN
ftr-289	121	40	,	,	PUNCT
ftr-289	121	41	2008	2008	NUM
ftr-289	121	42	)	)	PUNCT
ftr-289	121	43	.	.	PUNCT
ftr-289	122	1	19	19	NUM
ftr-289	122	2	.	.	X
ftr-289	123	1	for	for	ADP
ftr-289	123	2	good	good	ADJ
ftr-289	123	3	summaries	summary	NOUN
ftr-289	123	4	of	of	ADP
ftr-289	123	5	this	this	DET
ftr-289	123	6	literature	literature	NOUN
ftr-289	123	7	,	,	PUNCT
ftr-289	123	8	see	see	VERB
ftr-289	123	9	michael	michael	PROPN
ftr-289	123	10	doran	doran	PROPN
ftr-289	123	11	,	,	PUNCT
ftr-289	123	12	tax	tax	NOUN
ftr-289	123	13	penalties	penalty	NOUN
ftr-289	123	14	and	and	CCONJ
ftr-289	123	15	tax	tax	NOUN
ftr-289	123	16	compliance	compliance	NOUN
ftr-289	123	17	,	,	PUNCT
ftr-289	123	18	46	46	NUM
ftr-289	123	19	harv	harv	NOUN
ftr-289	123	20	.	.	PUNCT
ftr-289	124	1	j.	j.	PROPN
ftr-289	124	2	legis	legis	PROPN
ftr-289	124	3	.	.	PUNCT
ftr-289	125	1	111	111	NUM
ftr-289	125	2	,	,	PUNCT
ftr-289	125	3	131–38	131–38	NUM
ftr-289	125	4	(	(	PUNCT
ftr-289	125	5	2009	2009	NUM
ftr-289	125	6	)	)	PUNCT
ftr-289	125	7	;	;	PUNCT
ftr-289	125	8	alex	alex	PROPN
ftr-289	125	9	raskolnikov	raskolnikov	PROPN
ftr-289	125	10	,	,	PUNCT
ftr-289	125	11	revealing	reveal	VERB
ftr-289	125	12	choices	choice	NOUN
ftr-289	125	13	:	:	PUNCT
ftr-289	125	14	using	use	VERB
ftr-289	125	15	taxpayer	taxpayer	NOUN
ftr-289	125	16	choice	choice	NOUN
ftr-289	125	17	to	to	PART
ftr-289	125	18	target	target	VERB
ftr-289	125	19	tax	tax	NOUN
ftr-289	125	20	enforcement	enforcement	NOUN
ftr-289	125	21	,	,	PUNCT
ftr-289	125	22	109	109	NUM
ftr-289	125	23	colum	colum	NOUN
ftr-289	125	24	.	.	PUNCT
ftr-289	126	1	l.	l.	PROPN
ftr-289	126	2	rev	rev	PROPN
ftr-289	126	3	.	.	PROPN
ftr-289	126	4	689	689	NUM
ftr-289	126	5	,	,	PUNCT
ftr-289	126	6	697–701	697–701	NUM
ftr-289	126	7	(	(	PUNCT
ftr-289	126	8	2009	2009	NUM
ftr-289	126	9	)	)	PUNCT
ftr-289	127	1	[	[	X
ftr-289	127	2	hereinafter	hereinafter	NOUN
ftr-289	127	3	raskolnikov	raskolnikov	NOUN
ftr-289	127	4	,	,	PUNCT
ftr-289	127	5	revealing	reveal	VERB
ftr-289	127	6	choices	choice	NOUN
ftr-289	127	7	]	]	PUNCT
ftr-289	127	8	.	.	PUNCT
ftr-289	127	9	20	20	NUM
ftr-289	127	10	.	.	PUNCT
ftr-289	127	11	cass	cass	PROPN
ftr-289	127	12	r.	r.	PROPN
ftr-289	127	13	sunstein	sunstein	PROPN
ftr-289	127	14	,	,	PUNCT
ftr-289	127	15	social	social	ADJ
ftr-289	127	16	norms	norm	NOUN
ftr-289	127	17	and	and	CCONJ
ftr-289	127	18	social	social	ADJ
ftr-289	127	19	roles	role	NOUN
ftr-289	127	20	,	,	PUNCT
ftr-289	127	21	96	96	NUM
ftr-289	127	22	colum	colum	NOUN
ftr-289	127	23	.	.	PUNCT
ftr-289	128	1	l.	l.	PROPN
ftr-289	128	2	rev	rev	PROPN
ftr-289	128	3	.	.	PROPN
ftr-289	128	4	903	903	NUM
ftr-289	128	5	,	,	PUNCT
ftr-289	128	6	914	914	NUM
ftr-289	128	7	(	(	PUNCT
ftr-289	128	8	1996	1996	NUM
ftr-289	128	9	)	)	PUNCT
ftr-289	128	10	.	.	PUNCT
ftr-289	129	1	21	21	NUM
ftr-289	129	2	.	.	PUNCT
ftr-289	130	1	bruno	bruno	PROPN
ftr-289	130	2	s.	s.	PROPN
ftr-289	130	3	frey	frey	PROPN
ftr-289	130	4	&	&	CCONJ
ftr-289	130	5	benno	benno	PROPN
ftr-289	130	6	torgler	torgler	PROPN
ftr-289	130	7	,	,	PUNCT
ftr-289	130	8	tax	tax	NOUN
ftr-289	130	9	morale	morale	NOUN
ftr-289	130	10	and	and	CCONJ
ftr-289	130	11	conditional	conditional	ADJ
ftr-289	130	12	cooperation	cooperation	NOUN
ftr-289	130	13	,	,	PUNCT
ftr-289	130	14	35	35	NUM
ftr-289	130	15	j.	j.	PROPN
ftr-289	130	16	comp	comp	PROPN
ftr-289	130	17	.	.	PUNCT
ftr-289	130	18	econ	econ	PROPN
ftr-289	130	19	.	.	PUNCT
ftr-289	130	20	136	136	NUM
ftr-289	130	21	,	,	PUNCT
ftr-289	130	22	137	137	NUM
ftr-289	130	23	(	(	PUNCT
ftr-289	130	24	2007	2007	NUM
ftr-289	130	25	)	)	PUNCT
ftr-289	130	26	.	.	PUNCT
ftr-289	131	1	2014	2014	NUM
ftr-289	131	2	]	]	PUNCT
ftr-289	131	3	concentrated	concentrated	ADJ
ftr-289	131	4	enforcement	enforcement	NOUN
ftr-289	131	5	331	331	NUM
ftr-289	131	6	reciprocity	reciprocity	NOUN
ftr-289	131	7	,	,	PUNCT
ftr-289	131	8	22	22	NUM
ftr-289	131	9	signaling	signal	VERB
ftr-289	131	10	,	,	PUNCT
ftr-289	131	11	23	23	NUM
ftr-289	131	12	and	and	CCONJ
ftr-289	131	13	a	a	DET
ftr-289	131	14	variety	variety	NOUN
ftr-289	131	15	of	of	ADP
ftr-289	131	16	other	other	ADJ
ftr-289	131	17	mechanisms	mechanism	NOUN
ftr-289	131	18	are	be	AUX
ftr-289	131	19	important	important	ADJ
ftr-289	131	20	.	.	PUNCT
ftr-289	132	1	however	however	ADV
ftr-289	132	2	,	,	PUNCT
ftr-289	132	3	the	the	DET
ftr-289	132	4	non	non	ADJ
ftr-289	132	5	-	-	NOUN
ftr-289	132	6	deterrence	deterrence	ADJ
ftr-289	132	7	theories	theory	NOUN
ftr-289	132	8	have	have	AUX
ftr-289	132	9	,	,	PUNCT
ftr-289	132	10	if	if	SCONJ
ftr-289	132	11	anything	anything	PRON
ftr-289	132	12	,	,	PUNCT
ftr-289	132	13	complemented	complemented	ADJ
ftr-289	132	14	,	,	PUNCT
ftr-289	132	15	but	but	CCONJ
ftr-289	132	16	not	not	PART
ftr-289	132	17	supplanted	supplant	VERB
ftr-289	132	18	,	,	PUNCT
ftr-289	132	19	the	the	DET
ftr-289	132	20	importance	importance	NOUN
ftr-289	132	21	of	of	ADP
ftr-289	132	22	deterrence	deterrence	NOUN
ftr-289	132	23	as	as	ADP
ftr-289	132	24	a	a	DET
ftr-289	132	25	principal	principal	ADJ
ftr-289	132	26	means	mean	NOUN
ftr-289	132	27	of	of	ADP
ftr-289	132	28	ensuring	ensure	VERB
ftr-289	132	29	compliance	compliance	NOUN
ftr-289	132	30	with	with	ADP
ftr-289	132	31	the	the	DET
ftr-289	132	32	law	law	NOUN
ftr-289	132	33	.	.	PUNCT
ftr-289	133	1	24	24	NUM
ftr-289	133	2	the	the	DET
ftr-289	133	3	problem	problem	NOUN
ftr-289	133	4	is	be	AUX
ftr-289	133	5	that	that	DET
ftr-289	133	6	classic	classic	ADJ
ftr-289	133	7	deterrence	deterrence	NOUN
ftr-289	133	8	theory	theory	NOUN
ftr-289	133	9	’s	’	VERB
ftr-289	133	10	traditional	traditional	ADJ
ftr-289	133	11	,	,	PUNCT
ftr-289	133	12	and	and	CCONJ
ftr-289	133	13	hugely	hugely	ADV
ftr-289	133	14	influential	influential	ADJ
ftr-289	133	15	,	,	PUNCT
ftr-289	133	16	formulation	formulation	NOUN
ftr-289	133	17	of	of	ADP
ftr-289	133	18	deterrence	deterrence	NOUN
ftr-289	133	19	often	often	ADV
ftr-289	133	20	does	do	AUX
ftr-289	133	21	not	not	PART
ftr-289	133	22	work	work	VERB
ftr-289	133	23	well	well	ADV
ftr-289	133	24	in	in	ADP
ftr-289	133	25	practice	practice	NOUN
ftr-289	133	26	.	.	PUNCT
ftr-289	134	1	25	25	NUM
ftr-289	134	2	while	while	SCONJ
ftr-289	134	3	increasing	increase	VERB
ftr-289	134	4	the	the	DET
ftr-289	134	5	likelihood	likelihood	NOUN
ftr-289	134	6	of	of	ADP
ftr-289	134	7	detection	detection	NOUN
ftr-289	134	8	or	or	CCONJ
ftr-289	134	9	the	the	DET
ftr-289	134	10	size	size	NOUN
ftr-289	134	11	of	of	ADP
ftr-289	134	12	penalties	penalty	NOUN
ftr-289	134	13	may	may	AUX
ftr-289	134	14	be	be	AUX
ftr-289	134	15	very	very	ADV
ftr-289	134	16	sensible	sensible	ADJ
ftr-289	134	17	theoretical	theoretical	ADJ
ftr-289	134	18	means	mean	NOUN
ftr-289	134	19	of	of	ADP
ftr-289	134	20	increasing	increase	VERB
ftr-289	134	21	compliance	compliance	NOUN
ftr-289	134	22	,	,	PUNCT
ftr-289	134	23	practical	practical	ADJ
ftr-289	134	24	limitations	limitation	NOUN
ftr-289	134	25	often	often	ADV
ftr-289	134	26	seriously	seriously	ADV
ftr-289	134	27	constrain	constrain	VERB
ftr-289	134	28	the	the	DET
ftr-289	134	29	ability	ability	NOUN
ftr-289	134	30	to	to	PART
ftr-289	134	31	do	do	AUX
ftr-289	134	32	so	so	ADV
ftr-289	134	33	.	.	PUNCT
ftr-289	135	1	increasing	increase	VERB
ftr-289	135	2	the	the	DET
ftr-289	135	3	likelihood	likelihood	NOUN
ftr-289	135	4	of	of	ADP
ftr-289	135	5	detection	detection	NOUN
ftr-289	135	6	can	can	AUX
ftr-289	135	7	sometimes	sometimes	ADV
ftr-289	135	8	be	be	AUX
ftr-289	135	9	done	do	VERB
ftr-289	135	10	through	through	ADP
ftr-289	135	11	clever	clever	ADJ
ftr-289	135	12	enforcement	enforcement	NOUN
ftr-289	135	13	innovations	innovation	NOUN
ftr-289	135	14	,	,	PUNCT
ftr-289	135	15	such	such	ADJ
ftr-289	135	16	as	as	ADP
ftr-289	135	17	information	information	NOUN
ftr-289	135	18	reporting	reporting	NOUN
ftr-289	135	19	regimes	regime	NOUN
ftr-289	135	20	.	.	PUNCT
ftr-289	136	1	indeed	indeed	ADV
ftr-289	136	2	,	,	PUNCT
ftr-289	136	3	for	for	ADP
ftr-289	136	4	the	the	DET
ftr-289	136	5	many	many	ADJ
ftr-289	136	6	taxpayers	taxpayer	NOUN
ftr-289	136	7	who	who	PRON
ftr-289	136	8	only	only	ADV
ftr-289	136	9	have	have	VERB
ftr-289	136	10	income	income	NOUN
ftr-289	136	11	that	that	PRON
ftr-289	136	12	is	be	AUX
ftr-289	136	13	subject	subject	ADJ
ftr-289	136	14	to	to	ADP
ftr-289	136	15	information	information	NOUN
ftr-289	136	16	reporting	reporting	NOUN
ftr-289	136	17	and	and	CCONJ
ftr-289	136	18	withholding	withholding	NOUN
ftr-289	136	19	,	,	PUNCT
ftr-289	136	20	or	or	CCONJ
ftr-289	136	21	both	both	PRON
ftr-289	136	22	,	,	PUNCT
ftr-289	136	23	these	these	DET
ftr-289	136	24	mechanisms	mechanism	NOUN
ftr-289	136	25	can	can	AUX
ftr-289	136	26	ensure	ensure	VERB
ftr-289	136	27	extremely	extremely	ADV
ftr-289	136	28	high	high	ADJ
ftr-289	136	29	levels	level	NOUN
ftr-289	136	30	of	of	ADP
ftr-289	136	31	compliance	compliance	NOUN
ftr-289	136	32	.	.	PUNCT
ftr-289	137	1	26	26	NUM
ftr-289	138	1	but	but	CCONJ
ftr-289	138	2	,	,	PUNCT
ftr-289	138	3	for	for	ADP
ftr-289	138	4	the	the	DET
ftr-289	138	5	remaining	remain	VERB
ftr-289	138	6	taxpayers	taxpayer	NOUN
ftr-289	138	7	,	,	PUNCT
ftr-289	138	8	such	such	ADJ
ftr-289	138	9	as	as	ADP
ftr-289	138	10	cash	cash	NOUN
ftr-289	138	11	business	business	NOUN
ftr-289	138	12	taxpayers	taxpayer	NOUN
ftr-289	138	13	,	,	PUNCT
ftr-289	138	14	who	who	PRON
ftr-289	138	15	can	can	AUX
ftr-289	138	16	not	not	PART
ftr-289	138	17	be	be	AUX
ftr-289	138	18	reached	reach	VERB
ftr-289	138	19	by	by	ADP
ftr-289	138	20	these	these	DET
ftr-289	138	21	information	information	NOUN
ftr-289	138	22	reporting	reporting	NOUN
ftr-289	138	23	regimes	regime	NOUN
ftr-289	138	24	,	,	PUNCT
ftr-289	138	25	increasing	increase	VERB
ftr-289	138	26	the	the	DET
ftr-289	138	27	likelihood	likelihood	NOUN
ftr-289	138	28	of	of	ADP
ftr-289	138	29	detection	detection	NOUN
ftr-289	138	30	often	often	ADV
ftr-289	138	31	requires	require	VERB
ftr-289	138	32	the	the	DET
ftr-289	138	33	allocation	allocation	NOUN
ftr-289	138	34	of	of	ADP
ftr-289	138	35	additional	additional	ADJ
ftr-289	138	36	enforcement	enforcement	NOUN
ftr-289	138	37	resources	resource	NOUN
ftr-289	138	38	.	.	PUNCT
ftr-289	139	1	27	27	NUM
ftr-289	139	2	yet	yet	ADV
ftr-289	139	3	,	,	PUNCT
ftr-289	139	4	like	like	ADP
ftr-289	139	5	many	many	ADJ
ftr-289	139	6	enforcement	enforcement	NOUN
ftr-289	139	7	agencies	agency	NOUN
ftr-289	139	8	,	,	PUNCT
ftr-289	139	9	22	22	NUM
ftr-289	139	10	.	.	PUNCT
ftr-289	140	1	dan	dan	PROPN
ftr-289	140	2	m.	m.	PROPN
ftr-289	140	3	kahan	kahan	PROPN
ftr-289	140	4	,	,	PUNCT
ftr-289	140	5	trust	trust	NOUN
ftr-289	140	6	,	,	PUNCT
ftr-289	140	7	collective	collective	ADJ
ftr-289	140	8	action	action	NOUN
ftr-289	140	9	,	,	PUNCT
ftr-289	140	10	and	and	CCONJ
ftr-289	140	11	law	law	NOUN
ftr-289	140	12	,	,	PUNCT
ftr-289	140	13	81	81	NUM
ftr-289	140	14	b.u	b.u	PROPN
ftr-289	140	15	.	.	PROPN
ftr-289	140	16	l.	l.	PROPN
ftr-289	140	17	rev	rev	PROPN
ftr-289	140	18	.	.	PROPN
ftr-289	140	19	333	333	NUM
ftr-289	140	20	,	,	PUNCT
ftr-289	140	21	343	343	NUM
ftr-289	140	22	(	(	PUNCT
ftr-289	140	23	2001	2001	NUM
ftr-289	140	24	)	)	PUNCT
ftr-289	140	25	.	.	PUNCT
ftr-289	141	1	23	23	NUM
ftr-289	141	2	.	.	PUNCT
ftr-289	142	1	eric	eric	PROPN
ftr-289	142	2	a.	a.	PROPN
ftr-289	142	3	posner	posner	PROPN
ftr-289	142	4	,	,	PUNCT
ftr-289	142	5	law	law	NOUN
ftr-289	142	6	and	and	CCONJ
ftr-289	142	7	social	social	ADJ
ftr-289	142	8	norms	norm	NOUN
ftr-289	142	9	:	:	PUNCT
ftr-289	142	10	the	the	DET
ftr-289	142	11	case	case	NOUN
ftr-289	142	12	of	of	ADP
ftr-289	142	13	tax	tax	NOUN
ftr-289	142	14	compliance	compliance	NOUN
ftr-289	142	15	,	,	PUNCT
ftr-289	142	16	86	86	NUM
ftr-289	142	17	va	va	NOUN
ftr-289	142	18	.	.	PUNCT
ftr-289	143	1	l.	l.	PROPN
ftr-289	143	2	rev	rev	PROPN
ftr-289	143	3	.	.	PROPN
ftr-289	143	4	1781	1781	NUM
ftr-289	143	5	(	(	PUNCT
ftr-289	143	6	2000	2000	NUM
ftr-289	143	7	)	)	PUNCT
ftr-289	143	8	.	.	PUNCT
ftr-289	144	1	24	24	NUM
ftr-289	144	2	.	.	PUNCT
ftr-289	145	1	while	while	SCONJ
ftr-289	145	2	the	the	DET
ftr-289	145	3	relationship	relationship	NOUN
ftr-289	145	4	between	between	ADP
ftr-289	145	5	deterrence	deterrence	NOUN
ftr-289	145	6	and	and	CCONJ
ftr-289	145	7	non	non	ADJ
ftr-289	145	8	-	-	NOUN
ftr-289	145	9	deterrence	deterrence	ADJ
ftr-289	145	10	theories	theory	NOUN
ftr-289	145	11	is	be	AUX
ftr-289	145	12	outside	outside	ADP
ftr-289	145	13	the	the	DET
ftr-289	145	14	scope	scope	NOUN
ftr-289	145	15	of	of	ADP
ftr-289	145	16	this	this	DET
ftr-289	145	17	article	article	NOUN
ftr-289	145	18	,	,	PUNCT
ftr-289	145	19	it	it	PRON
ftr-289	145	20	is	be	AUX
ftr-289	145	21	worthwhile	worthwhile	ADJ
ftr-289	145	22	to	to	PART
ftr-289	145	23	note	note	VERB
ftr-289	145	24	that	that	SCONJ
ftr-289	145	25	a	a	DET
ftr-289	145	26	strong	strong	ADJ
ftr-289	145	27	argument	argument	NOUN
ftr-289	145	28	exists	exist	VERB
ftr-289	145	29	that	that	SCONJ
ftr-289	145	30	deterrence	deterrence	NOUN
ftr-289	145	31	still	still	ADV
ftr-289	145	32	does	do	VERB
ftr-289	145	33	much	much	ADJ
ftr-289	145	34	of	of	ADP
ftr-289	145	35	the	the	DET
ftr-289	145	36	work	work	NOUN
ftr-289	145	37	in	in	ADP
ftr-289	145	38	motivating	motivate	VERB
ftr-289	145	39	tax	tax	NOUN
ftr-289	145	40	compliance	compliance	NOUN
ftr-289	145	41	.	.	PUNCT
ftr-289	146	1	see	see	VERB
ftr-289	146	2	joel	joel	PROPN
ftr-289	146	3	slemrod	slemrod	PROPN
ftr-289	146	4	,	,	PUNCT
ftr-289	146	5	cheating	cheat	VERB
ftr-289	146	6	ourselves	ourselves	PRON
ftr-289	146	7	:	:	PUNCT
ftr-289	146	8	the	the	DET
ftr-289	146	9	economics	economic	NOUN
ftr-289	146	10	of	of	ADP
ftr-289	146	11	tax	tax	NOUN
ftr-289	146	12	evasion	evasion	NOUN
ftr-289	146	13	,	,	PUNCT
ftr-289	146	14	21	21	NUM
ftr-289	146	15	j.	j.	PROPN
ftr-289	146	16	econ	econ	PROPN
ftr-289	146	17	.	.	PUNCT
ftr-289	147	1	persp	persp	PROPN
ftr-289	147	2	.	.	PUNCT
ftr-289	148	1	25	25	NUM
ftr-289	148	2	,	,	PUNCT
ftr-289	148	3	38–39	38–39	NUM
ftr-289	148	4	(	(	PUNCT
ftr-289	148	5	2007	2007	NUM
ftr-289	148	6	)	)	PUNCT
ftr-289	149	1	[	[	X
ftr-289	149	2	hereinafter	hereinafter	NOUN
ftr-289	149	3	slemrod	slemrod	NOUN
ftr-289	149	4	,	,	PUNCT
ftr-289	149	5	cheating	cheat	VERB
ftr-289	149	6	ourselves	ourselves	PRON
ftr-289	149	7	]	]	PUNCT
ftr-289	149	8	.	.	PUNCT
ftr-289	150	1	moreover	moreover	ADV
ftr-289	150	2	,	,	PUNCT
ftr-289	150	3	to	to	ADP
ftr-289	150	4	the	the	DET
ftr-289	150	5	extent	extent	NOUN
ftr-289	150	6	that	that	SCONJ
ftr-289	150	7	non	non	ADJ
ftr-289	150	8	-	-	ADJ
ftr-289	150	9	deterrence	deterrence	ADJ
ftr-289	150	10	theories	theory	NOUN
ftr-289	150	11	operate	operate	VERB
ftr-289	150	12	,	,	PUNCT
ftr-289	150	13	they	they	PRON
ftr-289	150	14	seem	seem	VERB
ftr-289	150	15	to	to	PART
ftr-289	150	16	work	work	VERB
ftr-289	150	17	in	in	ADP
ftr-289	150	18	conjunction	conjunction	NOUN
ftr-289	150	19	with	with	ADP
ftr-289	150	20	,	,	PUNCT
ftr-289	150	21	and	and	CCONJ
ftr-289	150	22	,	,	PUNCT
ftr-289	150	23	to	to	ADP
ftr-289	150	24	some	some	DET
ftr-289	150	25	extent	extent	NOUN
ftr-289	150	26	,	,	PUNCT
ftr-289	150	27	depend	depend	VERB
ftr-289	150	28	on	on	ADP
ftr-289	150	29	,	,	PUNCT
ftr-289	150	30	the	the	DET
ftr-289	150	31	functionality	functionality	NOUN
ftr-289	150	32	of	of	ADP
ftr-289	150	33	deterrence	deterrence	NOUN
ftr-289	150	34	.	.	PUNCT
ftr-289	151	1	see	see	VERB
ftr-289	151	2	,	,	PUNCT
ftr-289	151	3	e.g.	e.g.	ADV
ftr-289	151	4	,	,	PUNCT
ftr-289	151	5	leandra	leandra	PROPN
ftr-289	151	6	lederman	lederman	PROPN
ftr-289	151	7	,	,	PUNCT
ftr-289	151	8	the	the	DET
ftr-289	151	9	interplay	interplay	NOUN
ftr-289	151	10	between	between	ADP
ftr-289	151	11	norms	norm	NOUN
ftr-289	151	12	and	and	CCONJ
ftr-289	151	13	enforcement	enforcement	NOUN
ftr-289	151	14	in	in	ADP
ftr-289	151	15	tax	tax	NOUN
ftr-289	151	16	compliance	compliance	NOUN
ftr-289	151	17	,	,	PUNCT
ftr-289	151	18	64	64	NUM
ftr-289	151	19	ohio	ohio	PROPN
ftr-289	151	20	st	st	PROPN
ftr-289	151	21	.	.	PROPN
ftr-289	151	22	l.j	l.j	PROPN
ftr-289	151	23	.	.	PROPN
ftr-289	151	24	1453	1453	NUM
ftr-289	151	25	,	,	PUNCT
ftr-289	151	26	1484–89	1484–89	NUM
ftr-289	151	27	(	(	PUNCT
ftr-289	151	28	2003	2003	NUM
ftr-289	151	29	)	)	PUNCT
ftr-289	151	30	(	(	PUNCT
ftr-289	151	31	making	make	VERB
ftr-289	151	32	this	this	DET
ftr-289	151	33	argument	argument	NOUN
ftr-289	151	34	)	)	PUNCT
ftr-289	152	1	[	[	X
ftr-289	152	2	hereinafter	hereinafter	NOUN
ftr-289	152	3	lederman	lederman	NOUN
ftr-289	152	4	,	,	PUNCT
ftr-289	152	5	the	the	DET
ftr-289	152	6	interplay	interplay	NOUN
ftr-289	152	7	]	]	PUNCT
ftr-289	152	8	(	(	PUNCT
ftr-289	152	9	making	make	VERB
ftr-289	152	10	this	this	DET
ftr-289	152	11	argument	argument	NOUN
ftr-289	152	12	)	)	PUNCT
ftr-289	152	13	.	.	PUNCT
ftr-289	153	1	25	25	NUM
ftr-289	153	2	.	.	PUNCT
ftr-289	154	1	these	these	DET
ftr-289	154	2	practical	practical	ADJ
ftr-289	154	3	constraints	constraint	NOUN
ftr-289	154	4	are	be	AUX
ftr-289	154	5	by	by	ADP
ftr-289	154	6	no	no	DET
ftr-289	154	7	means	mean	NOUN
ftr-289	154	8	limited	limit	VERB
ftr-289	154	9	to	to	ADP
ftr-289	154	10	the	the	DET
ftr-289	154	11	tax	tax	NOUN
ftr-289	154	12	context	context	NOUN
ftr-289	154	13	,	,	PUNCT
ftr-289	154	14	although	although	SCONJ
ftr-289	154	15	the	the	DET
ftr-289	154	16	tax	tax	NOUN
ftr-289	154	17	context	context	NOUN
ftr-289	154	18	provides	provide	VERB
ftr-289	154	19	a	a	DET
ftr-289	154	20	useful	useful	ADJ
ftr-289	154	21	illustration	illustration	NOUN
ftr-289	154	22	.	.	PUNCT
ftr-289	155	1	see	see	VERB
ftr-289	155	2	,	,	PUNCT
ftr-289	155	3	e.g.	e.g.	ADV
ftr-289	155	4	,	,	PUNCT
ftr-289	155	5	michael	michael	PROPN
ftr-289	155	6	g.	g.	PROPN
ftr-289	155	7	faure	faure	PROPN
ftr-289	155	8	&	&	CCONJ
ftr-289	155	9	marjolein	marjolein	PROPN
ftr-289	155	10	visser	visser	PROPN
ftr-289	155	11	,	,	PUNCT
ftr-289	155	12	law	law	NOUN
ftr-289	155	13	and	and	CCONJ
ftr-289	155	14	economics	economic	NOUN
ftr-289	155	15	of	of	ADP
ftr-289	155	16	environmental	environmental	ADJ
ftr-289	155	17	crime	crime	NOUN
ftr-289	155	18	,	,	PUNCT
ftr-289	155	19	in	in	ADP
ftr-289	155	20	new	new	ADJ
ftr-289	155	21	perspectives	perspective	NOUN
ftr-289	155	22	on	on	ADP
ftr-289	155	23	economic	economic	ADJ
ftr-289	155	24	crime	crime	NOUN
ftr-289	155	25	57	57	NUM
ftr-289	155	26	,	,	PUNCT
ftr-289	155	27	61	61	NUM
ftr-289	155	28	(	(	PUNCT
ftr-289	155	29	hans	hans	PROPN
ftr-289	155	30	sjögren	sjögren	PROPN
ftr-289	155	31	&	&	CCONJ
ftr-289	155	32	goran	goran	PROPN
ftr-289	155	33	skögh	skögh	VERB
ftr-289	155	34	eds	ed	NOUN
ftr-289	155	35	.	.	PROPN
ftr-289	155	36	,	,	PUNCT
ftr-289	155	37	2004	2004	NUM
ftr-289	155	38	)	)	PUNCT
ftr-289	155	39	(	(	PUNCT
ftr-289	155	40	review	review	NOUN
ftr-289	155	41	of	of	ADP
ftr-289	155	42	law	law	NOUN
ftr-289	155	43	and	and	CCONJ
ftr-289	155	44	economics	economic	NOUN
ftr-289	155	45	of	of	ADP
ftr-289	155	46	environmental	environmental	ADJ
ftr-289	155	47	crime	crime	NOUN
ftr-289	155	48	describing	describe	VERB
ftr-289	155	49	“	"	PUNCT
ftr-289	155	50	relatively	relatively	ADV
ftr-289	155	51	low	low	ADJ
ftr-289	155	52	detection	detection	NOUN
ftr-289	155	53	rate	rate	NOUN
ftr-289	155	54	of	of	ADP
ftr-289	155	55	environmental	environmental	ADJ
ftr-289	155	56	pollution	pollution	NOUN
ftr-289	155	57	and	and	CCONJ
ftr-289	155	58	.	.	PUNCT
ftr-289	155	59	.	.	PUNCT
ftr-289	155	60	.	.	PUNCT
ftr-289	156	1	the	the	DET
ftr-289	156	2	fact	fact	NOUN
ftr-289	156	3	that	that	SCONJ
ftr-289	156	4	the	the	DET
ftr-289	156	5	maximum	maximum	ADJ
ftr-289	156	6	punishments	punishment	NOUN
ftr-289	156	7	provided	provide	VERB
ftr-289	156	8	for	for	ADP
ftr-289	156	9	in	in	ADP
ftr-289	156	10	legislation	legislation	NOUN
ftr-289	156	11	are	be	AUX
ftr-289	156	12	almost	almost	ADV
ftr-289	156	13	never	never	ADV
ftr-289	156	14	imposed	impose	VERB
ftr-289	156	15	by	by	ADP
ftr-289	156	16	judges	judge	NOUN
ftr-289	156	17	in	in	ADP
ftr-289	156	18	western	western	ADJ
ftr-289	156	19	european	european	ADJ
ftr-289	156	20	countries	country	NOUN
ftr-289	156	21	”	"	PUNCT
ftr-289	156	22	)	)	PUNCT
ftr-289	156	23	.	.	PUNCT
ftr-289	157	1	26	26	NUM
ftr-289	157	2	.	.	PUNCT
ftr-289	158	1	internal	internal	ADJ
ftr-289	158	2	revenue	revenue	NOUN
ftr-289	158	3	serv	serv	X
ftr-289	158	4	.	.	PUNCT
ftr-289	158	5	,	,	PUNCT
ftr-289	158	6	overview	overview	NOUN
ftr-289	158	7	of	of	ADP
ftr-289	158	8	tax	tax	NOUN
ftr-289	158	9	gap	gap	NOUN
ftr-289	158	10	for	for	ADP
ftr-289	158	11	tax	tax	NOUN
ftr-289	158	12	year	year	NOUN
ftr-289	158	13	2006	2006	NUM
ftr-289	158	14	,	,	PUNCT
ftr-289	158	15	http://www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf	http://www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf	NUM
ftr-289	158	16	[	[	X
ftr-289	158	17	hereinafter	hereinafter	NOUN
ftr-289	158	18	,	,	PUNCT
ftr-289	158	19	overview	overview	NOUN
ftr-289	158	20	of	of	ADP
ftr-289	158	21	tax	tax	NOUN
ftr-289	158	22	gap	gap	NOUN
ftr-289	158	23	]	]	PUNCT
ftr-289	158	24	(	(	PUNCT
ftr-289	158	25	net	net	ADJ
ftr-289	158	26	misreporting	misreporte	VERB
ftr-289	158	27	percentage	percentage	NOUN
ftr-289	158	28	of	of	ADP
ftr-289	158	29	one	one	NUM
ftr-289	158	30	percent	percent	NOUN
ftr-289	158	31	for	for	ADP
ftr-289	158	32	income	income	NOUN
ftr-289	158	33	subject	subject	ADJ
ftr-289	158	34	to	to	ADP
ftr-289	158	35	substantial	substantial	ADJ
ftr-289	158	36	information	information	NOUN
ftr-289	158	37	reporting	reporting	NOUN
ftr-289	158	38	and	and	CCONJ
ftr-289	158	39	withholding	withholding	NOUN
ftr-289	158	40	)	)	PUNCT
ftr-289	158	41	.	.	PUNCT
ftr-289	159	1	27	27	NUM
ftr-289	159	2	.	.	X
ftr-289	159	3	becker	becker	PROPN
ftr-289	159	4	,	,	PUNCT
ftr-289	159	5	crime	crime	NOUN
ftr-289	159	6	and	and	CCONJ
ftr-289	159	7	punishment	punishment	NOUN
ftr-289	159	8	,	,	PUNCT
ftr-289	159	9	supra	supra	PROPN
ftr-289	159	10	note	note	NOUN
ftr-289	159	11	15	15	NUM
ftr-289	159	12	,	,	PUNCT
ftr-289	159	13	at	at	ADP
ftr-289	159	14	180–84	180–84	PRON
ftr-289	159	15	.	.	PUNCT
ftr-289	160	1	an	an	DET
ftr-289	160	2	alternative	alternative	ADJ
ftr-289	160	3	approach	approach	NOUN
ftr-289	160	4	to	to	ADP
ftr-289	160	5	increasing	increase	VERB
ftr-289	160	6	information	information	NOUN
ftr-289	160	7	reporting	report	VERB
ftr-289	160	8	for	for	ADP
ftr-289	160	9	these	these	DET
ftr-289	160	10	taxpayers	taxpayer	NOUN
ftr-289	160	11	would	would	AUX
ftr-289	160	12	332	332	NUM
ftr-289	160	13	florida	florida	PROPN
ftr-289	160	14	tax	tax	PROPN
ftr-289	160	15	review	review	NOUN
ftr-289	160	16	[	[	X
ftr-289	160	17	vol	vol	NOUN
ftr-289	160	18	.	.	PUNCT
ftr-289	161	1	16:6	16:6	NUM
ftr-289	161	2	the	the	DET
ftr-289	161	3	internal	internal	ADJ
ftr-289	161	4	revenue	revenue	NOUN
ftr-289	161	5	service	service	NOUN
ftr-289	161	6	(	(	PUNCT
ftr-289	161	7	“	"	PUNCT
ftr-289	161	8	irs	irs	PROPN
ftr-289	161	9	”	"	PUNCT
ftr-289	161	10	)	)	PUNCT
ftr-289	161	11	is	be	AUX
ftr-289	161	12	perpetually	perpetually	ADV
ftr-289	161	13	underfunded	underfunded	ADJ
ftr-289	161	14	.	.	PUNCT
ftr-289	162	1	28	28	NUM
ftr-289	162	2	the	the	DET
ftr-289	162	3	staggeringly	staggeringly	ADV
ftr-289	162	4	low	low	ADJ
ftr-289	162	5	individual	individual	ADJ
ftr-289	162	6	audit	audit	NOUN
ftr-289	162	7	rate	rate	NOUN
ftr-289	162	8	of	of	ADP
ftr-289	162	9	approximately	approximately	ADV
ftr-289	162	10	one	one	NUM
ftr-289	162	11	percent	percent	NOUN
ftr-289	162	12	is	be	AUX
ftr-289	162	13	a	a	DET
ftr-289	162	14	symptom	symptom	NOUN
ftr-289	162	15	of	of	ADP
ftr-289	162	16	these	these	DET
ftr-289	162	17	enforcement	enforcement	NOUN
ftr-289	162	18	limitations	limitation	NOUN
ftr-289	162	19	.	.	PUNCT
ftr-289	163	1	29	29	NUM
ftr-289	163	2	indeed	indeed	ADV
ftr-289	163	3	,	,	PUNCT
ftr-289	163	4	becker	becker	PROPN
ftr-289	163	5	himself	himself	PRON
ftr-289	163	6	anticipated	anticipate	VERB
ftr-289	163	7	such	such	ADJ
ftr-289	163	8	problems	problem	NOUN
ftr-289	163	9	,	,	PUNCT
ftr-289	163	10	prescribing	prescribe	VERB
ftr-289	163	11	that	that	SCONJ
ftr-289	163	12	raising	raise	VERB
ftr-289	163	13	penalties	penalty	NOUN
ftr-289	163	14	can	can	AUX
ftr-289	163	15	be	be	AUX
ftr-289	163	16	a	a	DET
ftr-289	163	17	substitute	substitute	NOUN
ftr-289	163	18	for	for	ADP
ftr-289	163	19	increasing	increase	VERB
ftr-289	163	20	the	the	DET
ftr-289	163	21	likelihood	likelihood	NOUN
ftr-289	163	22	of	of	ADP
ftr-289	163	23	detection	detection	NOUN
ftr-289	163	24	.	.	PUNCT
ftr-289	164	1	30	30	NUM
ftr-289	164	2	however	however	ADV
ftr-289	164	3	,	,	PUNCT
ftr-289	164	4	in	in	ADP
ftr-289	164	5	many	many	ADJ
ftr-289	164	6	situations	situation	NOUN
ftr-289	164	7	,	,	PUNCT
ftr-289	164	8	noncompliance	noncompliance	NOUN
ftr-289	164	9	penalties	penalty	NOUN
ftr-289	164	10	in	in	ADP
ftr-289	164	11	practice	practice	NOUN
ftr-289	164	12	are	be	AUX
ftr-289	164	13	quite	quite	ADV
ftr-289	164	14	low	low	ADJ
ftr-289	164	15	,	,	PUNCT
ftr-289	164	16	and	and	CCONJ
ftr-289	164	17	certainly	certainly	ADV
ftr-289	164	18	too	too	ADV
ftr-289	164	19	low	low	ADJ
ftr-289	164	20	to	to	PART
ftr-289	164	21	make	make	VERB
ftr-289	164	22	up	up	ADP
ftr-289	164	23	for	for	ADP
ftr-289	164	24	the	the	DET
ftr-289	164	25	low	low	ADJ
ftr-289	164	26	probability	probability	NOUN
ftr-289	164	27	of	of	ADP
ftr-289	164	28	detection	detection	NOUN
ftr-289	164	29	.	.	PUNCT
ftr-289	165	1	for	for	ADP
ftr-289	165	2	example	example	NOUN
ftr-289	165	3	,	,	PUNCT
ftr-289	165	4	the	the	DET
ftr-289	165	5	size	size	NOUN
ftr-289	165	6	of	of	ADP
ftr-289	165	7	tax	tax	NOUN
ftr-289	165	8	penalties	penalty	NOUN
ftr-289	165	9	is	be	AUX
ftr-289	165	10	far	far	ADV
ftr-289	165	11	too	too	ADV
ftr-289	165	12	low	low	ADJ
ftr-289	165	13	to	to	PART
ftr-289	165	14	make	make	VERB
ftr-289	165	15	up	up	ADP
ftr-289	165	16	for	for	ADP
ftr-289	165	17	the	the	DET
ftr-289	165	18	low	low	ADJ
ftr-289	165	19	likelihood	likelihood	NOUN
ftr-289	165	20	of	of	ADP
ftr-289	165	21	detection	detection	NOUN
ftr-289	165	22	,	,	PUNCT
ftr-289	165	23	and	and	CCONJ
ftr-289	165	24	political	political	ADJ
ftr-289	165	25	unease	unease	NOUN
ftr-289	165	26	with	with	ADP
ftr-289	165	27	substantially	substantially	ADV
ftr-289	165	28	higher	high	ADJ
ftr-289	165	29	penalties	penalty	NOUN
ftr-289	165	30	suggests	suggest	VERB
ftr-289	165	31	that	that	SCONJ
ftr-289	165	32	they	they	PRON
ftr-289	165	33	are	be	AUX
ftr-289	165	34	likely	likely	ADJ
ftr-289	165	35	to	to	PART
ftr-289	165	36	remain	remain	VERB
ftr-289	165	37	inadequate	inadequate	ADJ
ftr-289	165	38	.	.	PUNCT
ftr-289	166	1	31	31	NUM
ftr-289	167	1	moreover	moreover	ADV
ftr-289	167	2	,	,	PUNCT
ftr-289	167	3	while	while	SCONJ
ftr-289	167	4	tax	tax	NOUN
ftr-289	167	5	scholars	scholar	NOUN
ftr-289	167	6	have	have	AUX
ftr-289	167	7	engaged	engage	VERB
ftr-289	167	8	in	in	ADP
ftr-289	167	9	extensive	extensive	ADJ
ftr-289	167	10	discussions	discussion	NOUN
ftr-289	167	11	of	of	ADP
ftr-289	167	12	whether	whether	SCONJ
ftr-289	167	13	tax	tax	NOUN
ftr-289	167	14	penalties	penalty	NOUN
ftr-289	167	15	should	should	AUX
ftr-289	167	16	be	be	AUX
ftr-289	167	17	strict	strict	ADJ
ftr-289	167	18	liability	liability	NOUN
ftr-289	167	19	or	or	CCONJ
ftr-289	167	20	fault	fault	NOUN
ftr-289	167	21	-	-	PUNCT
ftr-289	167	22	based	base	VERB
ftr-289	167	23	,	,	PUNCT
ftr-289	167	24	32	32	NUM
ftr-289	167	25	the	the	DET
ftr-289	167	26	history	history	NOUN
ftr-289	167	27	of	of	ADP
ftr-289	167	28	tax	tax	NOUN
ftr-289	167	29	penalties	penalty	NOUN
ftr-289	167	30	and	and	CCONJ
ftr-289	167	31	strong	strong	ADJ
ftr-289	167	32	adherence	adherence	NOUN
ftr-289	167	33	to	to	ADP
ftr-289	167	34	a	a	DET
ftr-289	167	35	fault	fault	NOUN
ftr-289	167	36	-	-	PUNCT
ftr-289	167	37	based	base	VERB
ftr-289	167	38	system	system	NOUN
ftr-289	167	39	suggest	suggest	VERB
ftr-289	167	40	that	that	SCONJ
ftr-289	167	41	a	a	DET
ftr-289	167	42	wholesale	wholesale	ADJ
ftr-289	167	43	move	move	NOUN
ftr-289	167	44	to	to	PART
ftr-289	167	45	strict	strict	ADJ
ftr-289	167	46	be	be	AUX
ftr-289	167	47	the	the	DET
ftr-289	167	48	introduction	introduction	NOUN
ftr-289	167	49	of	of	ADP
ftr-289	167	50	a	a	DET
ftr-289	167	51	value	value	NOUN
ftr-289	167	52	-	-	PUNCT
ftr-289	167	53	added	add	VERB
ftr-289	167	54	tax	tax	NOUN
ftr-289	167	55	(	(	PUNCT
ftr-289	167	56	“	"	PUNCT
ftr-289	167	57	vat	vat	NOUN
ftr-289	167	58	”	"	PUNCT
ftr-289	167	59	)	)	PUNCT
ftr-289	167	60	,	,	PUNCT
ftr-289	167	61	which	which	PRON
ftr-289	167	62	can	can	AUX
ftr-289	167	63	create	create	VERB
ftr-289	167	64	a	a	DET
ftr-289	167	65	paper	paper	NOUN
ftr-289	167	66	trail	trail	NOUN
ftr-289	167	67	that	that	PRON
ftr-289	167	68	may	may	AUX
ftr-289	167	69	increase	increase	VERB
ftr-289	167	70	compliance	compliance	NOUN
ftr-289	167	71	.	.	PUNCT
ftr-289	168	1	itai	itai	PROPN
ftr-289	168	2	grinberg	grinberg	PROPN
ftr-289	168	3	,	,	PUNCT
ftr-289	168	4	where	where	SCONJ
ftr-289	168	5	credit	credit	NOUN
ftr-289	168	6	is	be	AUX
ftr-289	168	7	due	due	ADJ
ftr-289	168	8	:	:	PUNCT
ftr-289	168	9	advantages	advantage	NOUN
ftr-289	168	10	of	of	ADP
ftr-289	168	11	the	the	DET
ftr-289	168	12	credit	credit	NOUN
ftr-289	168	13	-	-	PUNCT
ftr-289	168	14	invoice	invoice	NOUN
ftr-289	168	15	method	method	NOUN
ftr-289	168	16	for	for	ADP
ftr-289	168	17	a	a	DET
ftr-289	168	18	partial	partial	ADJ
ftr-289	168	19	replacement	replacement	NOUN
ftr-289	168	20	vat	vat	NOUN
ftr-289	168	21	,	,	PUNCT
ftr-289	168	22	63	63	NUM
ftr-289	168	23	tax	tax	NOUN
ftr-289	168	24	l.	l.	PROPN
ftr-289	168	25	rev	rev	PROPN
ftr-289	168	26	.	.	PROPN
ftr-289	168	27	309	309	NUM
ftr-289	168	28	,	,	PUNCT
ftr-289	168	29	314	314	NUM
ftr-289	168	30	(	(	PUNCT
ftr-289	168	31	2010	2010	NUM
ftr-289	168	32	)	)	PUNCT
ftr-289	168	33	(	(	PUNCT
ftr-289	168	34	discussing	discuss	VERB
ftr-289	168	35	how	how	SCONJ
ftr-289	168	36	“	"	PUNCT
ftr-289	168	37	vat	vat	NOUN
ftr-289	168	38	invoices	invoice	NOUN
ftr-289	168	39	create	create	VERB
ftr-289	168	40	a	a	DET
ftr-289	168	41	paper	paper	NOUN
ftr-289	168	42	trail	trail	NOUN
ftr-289	168	43	that	that	PRON
ftr-289	168	44	gives	give	VERB
ftr-289	168	45	tax	tax	NOUN
ftr-289	168	46	authorities	authority	NOUN
ftr-289	168	47	an	an	DET
ftr-289	168	48	independent	independent	ADJ
ftr-289	168	49	source	source	NOUN
ftr-289	168	50	of	of	ADP
ftr-289	168	51	information	information	NOUN
ftr-289	168	52	.	.	PUNCT
ftr-289	168	53	.	.	PUNCT
ftr-289	168	54	.	.	PUNCT
ftr-289	169	1	[	[	X
ftr-289	169	2	that	that	PRON
ftr-289	169	3	]	]	PUNCT
ftr-289	169	4	can	can	AUX
ftr-289	169	5	help	help	VERB
ftr-289	169	6	the	the	DET
ftr-289	169	7	tax	tax	NOUN
ftr-289	169	8	authorities	authority	NOUN
ftr-289	169	9	enforce	enforce	VERB
ftr-289	169	10	the	the	DET
ftr-289	169	11	vat	vat	NOUN
ftr-289	169	12	”	"	PUNCT
ftr-289	169	13	)	)	PUNCT
ftr-289	169	14	.	.	PUNCT
ftr-289	170	1	this	this	DET
ftr-289	170	2	article	article	NOUN
ftr-289	170	3	operates	operate	VERB
ftr-289	170	4	within	within	ADP
ftr-289	170	5	existing	exist	VERB
ftr-289	170	6	political	political	ADJ
ftr-289	170	7	constraints	constraint	NOUN
ftr-289	170	8	which	which	PRON
ftr-289	170	9	,	,	PUNCT
ftr-289	170	10	at	at	ADP
ftr-289	170	11	least	least	ADJ
ftr-289	170	12	at	at	ADP
ftr-289	170	13	present	present	ADJ
ftr-289	170	14	,	,	PUNCT
ftr-289	170	15	have	have	AUX
ftr-289	170	16	not	not	PART
ftr-289	170	17	been	be	AUX
ftr-289	170	18	consistent	consistent	ADJ
ftr-289	170	19	with	with	ADP
ftr-289	170	20	the	the	DET
ftr-289	170	21	creation	creation	NOUN
ftr-289	170	22	of	of	ADP
ftr-289	170	23	a	a	DET
ftr-289	170	24	vat	vat	NOUN
ftr-289	170	25	in	in	ADP
ftr-289	170	26	the	the	DET
ftr-289	170	27	united	united	PROPN
ftr-289	170	28	states	states	PROPN
ftr-289	170	29	.	.	PUNCT
ftr-289	171	1	additionally	additionally	ADV
ftr-289	171	2	,	,	PUNCT
ftr-289	171	3	the	the	DET
ftr-289	171	4	vat	vat	NOUN
ftr-289	171	5	is	be	AUX
ftr-289	171	6	not	not	PART
ftr-289	171	7	a	a	DET
ftr-289	171	8	compliance	compliance	NOUN
ftr-289	171	9	panacea	panacea	NOUN
ftr-289	171	10	.	.	PUNCT
ftr-289	172	1	rather	rather	ADV
ftr-289	172	2	,	,	PUNCT
ftr-289	172	3	enforcement	enforcement	NOUN
ftr-289	172	4	problems	problem	NOUN
ftr-289	172	5	remain	remain	VERB
ftr-289	172	6	,	,	PUNCT
ftr-289	172	7	which	which	PRON
ftr-289	172	8	have	have	VERB
ftr-289	172	9	to	to	PART
ftr-289	172	10	be	be	AUX
ftr-289	172	11	policed	police	VERB
ftr-289	172	12	.	.	PUNCT
ftr-289	173	1	graeme	graeme	PROPN
ftr-289	173	2	cooper	cooper	PROPN
ftr-289	173	3	,	,	PUNCT
ftr-289	173	4	the	the	DET
ftr-289	173	5	discrete	discrete	ADJ
ftr-289	173	6	charm	charm	NOUN
ftr-289	173	7	of	of	ADP
ftr-289	173	8	the	the	DET
ftr-289	173	9	vat	vat	NOUN
ftr-289	173	10	14–16	14–16	NUM
ftr-289	173	11	,	,	PUNCT
ftr-289	173	12	social	social	ADJ
ftr-289	173	13	science	science	NOUN
ftr-289	173	14	research	research	NOUN
ftr-289	173	15	network	network	NOUN
ftr-289	173	16	,	,	PUNCT
ftr-289	173	17	nov	nov	PROPN
ftr-289	173	18	.	.	PROPN
ftr-289	173	19	27	27	NUM
ftr-289	173	20	,	,	PUNCT
ftr-289	173	21	2007	2007	NUM
ftr-289	173	22	,	,	PUNCT
ftr-289	173	23	http://papers.ssrn.com/sol3	http://papers.ssrn.com/sol3	X
ftr-289	173	24	/papers.cfm?abstract_id=1027512	/papers.cfm?abstract_id=1027512	NOUN
ftr-289	173	25	.	.	PUNCT
ftr-289	174	1	the	the	DET
ftr-289	174	2	allocation	allocation	NOUN
ftr-289	174	3	of	of	ADP
ftr-289	174	4	scarce	scarce	ADJ
ftr-289	174	5	enforcement	enforcement	NOUN
ftr-289	174	6	resources	resource	NOUN
ftr-289	174	7	discussed	discuss	VERB
ftr-289	174	8	in	in	ADP
ftr-289	174	9	this	this	DET
ftr-289	174	10	article	article	NOUN
ftr-289	174	11	is	be	AUX
ftr-289	174	12	an	an	DET
ftr-289	174	13	issue	issue	NOUN
ftr-289	174	14	that	that	PRON
ftr-289	174	15	would	would	AUX
ftr-289	174	16	apply	apply	VERB
ftr-289	174	17	regardless	regardless	ADV
ftr-289	174	18	of	of	ADP
ftr-289	174	19	the	the	DET
ftr-289	174	20	underlying	underlie	VERB
ftr-289	174	21	tax	tax	NOUN
ftr-289	174	22	base	base	NOUN
ftr-289	174	23	.	.	PUNCT
ftr-289	175	1	28	28	NUM
ftr-289	175	2	.	.	PUNCT
ftr-289	176	1	see	see	VERB
ftr-289	176	2	,	,	PUNCT
ftr-289	176	3	e.g.	e.g.	ADV
ftr-289	176	4	,	,	PUNCT
ftr-289	176	5	1	1	NUM
ftr-289	176	6	taxpayer	taxpayer	NOUN
ftr-289	176	7	advocate	advocate	NOUN
ftr-289	176	8	serv	serv	PROPN
ftr-289	176	9	.	.	PROPN
ftr-289	176	10	,	,	PUNCT
ftr-289	176	11	national	national	ADJ
ftr-289	176	12	taxpayer	taxpayer	NOUN
ftr-289	176	13	advocate	advocate	NOUN
ftr-289	176	14	:	:	PUNCT
ftr-289	176	15	2012	2012	NUM
ftr-289	176	16	annual	annual	ADJ
ftr-289	176	17	report	report	NOUN
ftr-289	176	18	to	to	ADP
ftr-289	176	19	congress	congress	PROPN
ftr-289	176	20	34–41	34–41	NUM
ftr-289	176	21	(	(	PUNCT
ftr-289	176	22	2012	2012	NUM
ftr-289	176	23	)	)	PUNCT
ftr-289	176	24	,	,	PUNCT
ftr-289	176	25	http://www	http://www	PROPN
ftr-289	176	26	.	.	PUNCT
ftr-289	176	27	http://www.taxpayeradvocate.irs.gov/2012-annual-report/fy-2012-annual-reportto-congress-full-report	http://www.taxpayeradvocate.irs.gov/2012-annual-report/fy-2012-annual-reportto-congress-full-report	PROPN
ftr-289	176	28	(	(	PUNCT
ftr-289	176	29	identifying	identify	VERB
ftr-289	176	30	chronic	chronic	ADJ
ftr-289	176	31	underfunding	underfunding	NOUN
ftr-289	176	32	of	of	ADP
ftr-289	176	33	irs	irs	PROPN
ftr-289	176	34	and	and	CCONJ
ftr-289	176	35	the	the	DET
ftr-289	176	36	resulting	result	VERB
ftr-289	176	37	limitations	limitation	NOUN
ftr-289	176	38	on	on	ADP
ftr-289	176	39	its	its	PRON
ftr-289	176	40	enforcement	enforcement	NOUN
ftr-289	176	41	and	and	CCONJ
ftr-289	176	42	other	other	ADJ
ftr-289	176	43	capabilities	capability	NOUN
ftr-289	176	44	)	)	PUNCT
ftr-289	176	45	.	.	PUNCT
ftr-289	177	1	29	29	NUM
ftr-289	177	2	.	.	PUNCT
ftr-289	178	1	internal	internal	ADJ
ftr-289	178	2	revenue	revenue	NOUN
ftr-289	178	3	serv	serv	X
ftr-289	178	4	.	.	PUNCT
ftr-289	178	5	,	,	PUNCT
ftr-289	178	6	publication	publication	NOUN
ftr-289	178	7	55b	55b	NUM
ftr-289	178	8	,	,	PUNCT
ftr-289	178	9	internal	internal	ADJ
ftr-289	178	10	revenue	revenue	NOUN
ftr-289	178	11	service	service	NOUN
ftr-289	178	12	data	datum	NOUN
ftr-289	178	13	book	book	NOUN
ftr-289	178	14	2012	2012	NUM
ftr-289	178	15	,	,	PUNCT
ftr-289	178	16	at	at	ADP
ftr-289	178	17	22	22	NUM
ftr-289	178	18	tbl.9a	tbl.9a	NOUN
ftr-289	178	19	,	,	PUNCT
ftr-289	179	1	http://www.irs.gov/pub/irs-soi/12databk.pdf	http://www.irs.gov/pub/irs-soi/12databk.pdf	PROPN
ftr-289	179	2	[	[	X
ftr-289	179	3	hereinafter	hereinafter	NOUN
ftr-289	179	4	irs	irs	PROPN
ftr-289	179	5	data	datum	NOUN
ftr-289	179	6	book	book	NOUN
ftr-289	179	7	2012	2012	NUM
ftr-289	179	8	]	]	PUNCT
ftr-289	179	9	.	.	PUNCT
ftr-289	180	1	30	30	NUM
ftr-289	180	2	.	.	X
ftr-289	180	3	becker	becker	PROPN
ftr-289	180	4	,	,	PUNCT
ftr-289	180	5	crime	crime	NOUN
ftr-289	180	6	and	and	CCONJ
ftr-289	180	7	punishment	punishment	NOUN
ftr-289	180	8	,	,	PUNCT
ftr-289	180	9	supra	supra	PROPN
ftr-289	180	10	note	note	NOUN
ftr-289	180	11	15	15	NUM
ftr-289	180	12	,	,	PUNCT
ftr-289	180	13	at	at	ADP
ftr-289	180	14	193	193	NUM
ftr-289	180	15	.	.	PUNCT
ftr-289	181	1	31	31	NUM
ftr-289	181	2	.	.	PUNCT
ftr-289	182	1	see	see	VERB
ftr-289	182	2	,	,	PUNCT
ftr-289	182	3	e.g.	e.g.	ADV
ftr-289	182	4	,	,	PUNCT
ftr-289	182	5	logue	logue	NOUN
ftr-289	182	6	,	,	PUNCT
ftr-289	182	7	optimal	optimal	ADJ
ftr-289	182	8	tax	tax	NOUN
ftr-289	182	9	compliance	compliance	NOUN
ftr-289	182	10	,	,	PUNCT
ftr-289	182	11	supra	supra	PROPN
ftr-289	182	12	note	note	PROPN
ftr-289	182	13	18	18	NUM
ftr-289	182	14	,	,	PUNCT
ftr-289	182	15	at	at	ADP
ftr-289	182	16	292	292	NUM
ftr-289	182	17	(	(	PUNCT
ftr-289	182	18	“	"	PUNCT
ftr-289	182	19	although	although	SCONJ
ftr-289	182	20	it	it	PRON
ftr-289	182	21	is	be	AUX
ftr-289	182	22	an	an	DET
ftr-289	182	23	interesting	interesting	ADJ
ftr-289	182	24	theoretical	theoretical	ADJ
ftr-289	182	25	possibility	possibility	NOUN
ftr-289	182	26	,	,	PUNCT
ftr-289	182	27	congress	congress	PROPN
ftr-289	182	28	will	will	AUX
ftr-289	182	29	never	never	ADV
ftr-289	182	30	in	in	ADP
ftr-289	182	31	fact	fact	NOUN
ftr-289	182	32	adopt	adopt	VERB
ftr-289	182	33	a	a	DET
ftr-289	182	34	tax	tax	NOUN
ftr-289	182	35	penalty	penalty	NOUN
ftr-289	182	36	regime	regime	NOUN
ftr-289	182	37	that	that	PRON
ftr-289	182	38	would	would	AUX
ftr-289	182	39	impose	impose	VERB
ftr-289	182	40	a	a	DET
ftr-289	182	41	$	$	SYM
ftr-289	182	42	9900	9900	NUM
ftr-289	182	43	penalty	penalty	NOUN
ftr-289	182	44	for	for	ADP
ftr-289	182	45	a	a	DET
ftr-289	182	46	tax	tax	NOUN
ftr-289	182	47	underpayment	underpayment	NOUN
ftr-289	182	48	of	of	ADP
ftr-289	182	49	$	$	SYM
ftr-289	182	50	100	100	NUM
ftr-289	182	51	.	.	PUNCT
ftr-289	183	1	given	give	VERB
ftr-289	183	2	this	this	DET
ftr-289	183	3	fact	fact	NOUN
ftr-289	183	4	,	,	PUNCT
ftr-289	183	5	we	we	PRON
ftr-289	183	6	are	be	AUX
ftr-289	183	7	probably	probably	ADV
ftr-289	183	8	limited	limit	VERB
ftr-289	183	9	to	to	ADP
ftr-289	183	10	tax	tax	NOUN
ftr-289	183	11	penalties	penalty	NOUN
ftr-289	183	12	that	that	PRON
ftr-289	183	13	are	be	AUX
ftr-289	183	14	far	far	ADV
ftr-289	183	15	lower	low	ADJ
ftr-289	183	16	than	than	ADP
ftr-289	183	17	the	the	DET
ftr-289	183	18	bentham	bentham	PROPN
ftr-289	183	19	-	-	PUNCT
ftr-289	183	20	becker	becker	PROPN
ftr-289	183	21	ideal	ideal	NOUN
ftr-289	183	22	,	,	PUNCT
ftr-289	183	23	though	though	SCONJ
ftr-289	183	24	it	it	PRON
ftr-289	183	25	is	be	AUX
ftr-289	183	26	difficult	difficult	ADJ
ftr-289	183	27	to	to	PART
ftr-289	183	28	deny	deny	VERB
ftr-289	183	29	that	that	SCONJ
ftr-289	183	30	the	the	DET
ftr-289	183	31	normal	normal	ADJ
ftr-289	183	32	penalty	penalty	NOUN
ftr-289	183	33	should	should	AUX
ftr-289	183	34	be	be	AUX
ftr-289	183	35	greater	great	ADJ
ftr-289	183	36	than	than	ADP
ftr-289	183	37	the	the	DET
ftr-289	183	38	current	current	ADJ
ftr-289	183	39	20	20	NUM
ftr-289	183	40	percent	percent	NOUN
ftr-289	183	41	of	of	ADP
ftr-289	183	42	the	the	DET
ftr-289	183	43	tax	tax	NOUN
ftr-289	183	44	underpayments	underpayment	NOUN
ftr-289	183	45	.	.	PUNCT
ftr-289	183	46	”	"	PUNCT
ftr-289	183	47	)	)	PUNCT
ftr-289	183	48	.	.	PUNCT
ftr-289	184	1	this	this	DET
ftr-289	184	2	penalty	penalty	NOUN
ftr-289	184	3	dynamic	dynamic	NOUN
ftr-289	184	4	applies	apply	VERB
ftr-289	184	5	in	in	ADP
ftr-289	184	6	situations	situation	NOUN
ftr-289	184	7	in	in	ADP
ftr-289	184	8	which	which	PRON
ftr-289	184	9	there	there	PRON
ftr-289	184	10	is	be	VERB
ftr-289	184	11	not	not	PART
ftr-289	184	12	adequate	adequate	ADJ
ftr-289	184	13	information	information	NOUN
ftr-289	184	14	reporting	reporting	NOUN
ftr-289	184	15	,	,	PUNCT
ftr-289	184	16	as	as	SCONJ
ftr-289	184	17	is	be	AUX
ftr-289	184	18	the	the	DET
ftr-289	184	19	case	case	NOUN
ftr-289	184	20	in	in	ADP
ftr-289	184	21	the	the	DET
ftr-289	184	22	cash	cash	NOUN
ftr-289	184	23	business	business	NOUN
ftr-289	184	24	tax	tax	NOUN
ftr-289	184	25	sector	sector	NOUN
ftr-289	184	26	.	.	PUNCT
ftr-289	185	1	32	32	NUM
ftr-289	185	2	.	.	PUNCT
ftr-289	186	1	see	see	VERB
ftr-289	186	2	,	,	PUNCT
ftr-289	186	3	e.g.	e.g.	ADV
ftr-289	186	4	,	,	PUNCT
ftr-289	186	5	sources	source	NOUN
ftr-289	186	6	cited	cite	VERB
ftr-289	186	7	supra	supra	PROPN
ftr-289	186	8	note	note	PROPN
ftr-289	186	9	18	18	NUM
ftr-289	186	10	.	.	NOUN
ftr-289	186	11	2014	2014	NUM
ftr-289	186	12	]	]	PUNCT
ftr-289	187	1	concentrated	concentrated	ADJ
ftr-289	187	2	enforcement	enforcement	NOUN
ftr-289	187	3	333	333	NUM
ftr-289	187	4	liability	liability	NOUN
ftr-289	187	5	penalties	penalty	NOUN
ftr-289	187	6	is	be	AUX
ftr-289	187	7	unlikely	unlikely	ADJ
ftr-289	187	8	.	.	PUNCT
ftr-289	188	1	33	33	NUM
ftr-289	188	2	as	as	ADP
ftr-289	188	3	a	a	DET
ftr-289	188	4	result	result	NOUN
ftr-289	188	5	,	,	PUNCT
ftr-289	188	6	classic	classic	ADJ
ftr-289	188	7	deterrence	deterrence	NOUN
ftr-289	188	8	theory	theory	NOUN
ftr-289	188	9	’s	’s	PART
ftr-289	188	10	persistent	persistent	ADJ
ftr-289	188	11	focus	focus	NOUN
ftr-289	188	12	on	on	ADP
ftr-289	188	13	determining	determine	VERB
ftr-289	188	14	optimal	optimal	ADJ
ftr-289	188	15	enforcement	enforcement	NOUN
ftr-289	188	16	levels	level	NOUN
ftr-289	188	17	and	and	CCONJ
ftr-289	188	18	penalties	penalty	NOUN
ftr-289	188	19	,	,	PUNCT
ftr-289	188	20	rather	rather	ADV
ftr-289	188	21	than	than	ADP
ftr-289	188	22	contemplating	contemplate	VERB
ftr-289	188	23	deterrence	deterrence	NOUN
ftr-289	188	24	in	in	ADP
ftr-289	188	25	light	light	NOUN
ftr-289	188	26	of	of	ADP
ftr-289	188	27	suboptimal	suboptimal	ADJ
ftr-289	188	28	enforcement	enforcement	NOUN
ftr-289	188	29	parameters	parameter	NOUN
ftr-289	188	30	,	,	PUNCT
ftr-289	188	31	34	34	NUM
ftr-289	188	32	leaves	leave	NOUN
ftr-289	188	33	unanswered	unanswere	VERB
ftr-289	188	34	the	the	DET
ftr-289	188	35	crucial	crucial	ADJ
ftr-289	188	36	question	question	NOUN
ftr-289	188	37	of	of	ADP
ftr-289	188	38	how	how	SCONJ
ftr-289	188	39	to	to	PART
ftr-289	188	40	allocate	allocate	VERB
ftr-289	188	41	scarce	scarce	ADJ
ftr-289	188	42	,	,	PUNCT
ftr-289	188	43	and	and	CCONJ
ftr-289	188	44	suboptimal	suboptimal	ADJ
ftr-289	188	45	,	,	PUNCT
ftr-289	188	46	enforcement	enforcement	NOUN
ftr-289	188	47	resources	resource	NOUN
ftr-289	188	48	.	.	PUNCT
ftr-289	189	1	tax	tax	NOUN
ftr-289	189	2	scholars	scholar	NOUN
ftr-289	189	3	have	have	AUX
ftr-289	189	4	suggested	suggest	VERB
ftr-289	189	5	a	a	DET
ftr-289	189	6	number	number	NOUN
ftr-289	189	7	of	of	ADP
ftr-289	189	8	innovative	innovative	ADJ
ftr-289	189	9	means	mean	NOUN
ftr-289	189	10	of	of	ADP
ftr-289	189	11	optimizing	optimize	VERB
ftr-289	189	12	the	the	DET
ftr-289	189	13	use	use	NOUN
ftr-289	189	14	of	of	ADP
ftr-289	189	15	constrained	constrained	ADJ
ftr-289	189	16	enforcement	enforcement	NOUN
ftr-289	189	17	resources	resource	NOUN
ftr-289	189	18	.	.	PUNCT
ftr-289	190	1	for	for	ADP
ftr-289	190	2	instance	instance	NOUN
ftr-289	190	3	,	,	PUNCT
ftr-289	190	4	leandra	leandra	PROPN
ftr-289	190	5	lederman	lederman	PROPN
ftr-289	190	6	has	have	AUX
ftr-289	190	7	suggested	suggest	VERB
ftr-289	190	8	allocating	allocate	VERB
ftr-289	190	9	low	low	ADJ
ftr-289	190	10	levels	level	NOUN
ftr-289	190	11	of	of	ADP
ftr-289	190	12	enforcement	enforcement	NOUN
ftr-289	190	13	,	,	PUNCT
ftr-289	190	14	potentially	potentially	ADV
ftr-289	190	15	combined	combine	VERB
ftr-289	190	16	with	with	ADP
ftr-289	190	17	norms	norm	NOUN
ftr-289	190	18	-	-	PUNCT
ftr-289	190	19	based	base	VERB
ftr-289	190	20	appeals	appeal	NOUN
ftr-289	190	21	,	,	PUNCT
ftr-289	190	22	to	to	PART
ftr-289	190	23	wage	wage	VERB
ftr-289	190	24	and	and	CCONJ
ftr-289	190	25	investment	investment	NOUN
ftr-289	190	26	income	income	NOUN
ftr-289	190	27	taxpayers	taxpayer	NOUN
ftr-289	190	28	,	,	PUNCT
ftr-289	190	29	but	but	CCONJ
ftr-289	190	30	high	high	ADJ
ftr-289	190	31	levels	level	NOUN
ftr-289	190	32	of	of	ADP
ftr-289	190	33	enforcement	enforcement	NOUN
ftr-289	190	34	to	to	ADP
ftr-289	190	35	cash	cash	NOUN
ftr-289	190	36	businesses	business	NOUN
ftr-289	190	37	,	,	PUNCT
ftr-289	190	38	because	because	SCONJ
ftr-289	190	39	of	of	ADP
ftr-289	190	40	the	the	DET
ftr-289	190	41	two	two	NUM
ftr-289	190	42	groups	group	NOUN
ftr-289	190	43	’	'	PUNCT
ftr-289	190	44	observable	observable	ADJ
ftr-289	190	45	and	and	CCONJ
ftr-289	190	46	significantly	significantly	ADV
ftr-289	190	47	different	different	ADJ
ftr-289	190	48	levels	level	NOUN
ftr-289	190	49	of	of	ADP
ftr-289	190	50	compliance	compliance	NOUN
ftr-289	190	51	.	.	PUNCT
ftr-289	191	1	35	35	NUM
ftr-289	191	2	joshua	joshua	PROPN
ftr-289	191	3	blank	blank	PROPN
ftr-289	191	4	has	have	AUX
ftr-289	191	5	explored	explore	VERB
ftr-289	191	6	the	the	DET
ftr-289	191	7	potential	potential	ADJ
ftr-289	191	8	gains	gain	NOUN
ftr-289	191	9	from	from	ADP
ftr-289	191	10	publicizing	publicize	VERB
ftr-289	191	11	successful	successful	ADJ
ftr-289	191	12	enforcement	enforcement	NOUN
ftr-289	191	13	efforts	effort	NOUN
ftr-289	191	14	against	against	ADP
ftr-289	191	15	celebrities	celebrity	NOUN
ftr-289	191	16	and	and	CCONJ
ftr-289	191	17	other	other	ADJ
ftr-289	191	18	prominent	prominent	ADJ
ftr-289	191	19	taxpayers	taxpayer	NOUN
ftr-289	191	20	in	in	ADP
ftr-289	191	21	order	order	NOUN
ftr-289	191	22	to	to	PART
ftr-289	191	23	capitalize	capitalize	VERB
ftr-289	191	24	on	on	ADP
ftr-289	191	25	salience	salience	NOUN
ftr-289	191	26	and	and	CCONJ
ftr-289	191	27	anchoring	anchoring	NOUN
ftr-289	191	28	effects	effect	NOUN
ftr-289	191	29	.	.	PUNCT
ftr-289	192	1	36	36	NUM
ftr-289	192	2	alex	alex	PROPN
ftr-289	192	3	raskolnikov	raskolnikov	PROPN
ftr-289	192	4	has	have	AUX
ftr-289	192	5	advocated	advocate	VERB
ftr-289	192	6	creating	create	VERB
ftr-289	192	7	different	different	ADJ
ftr-289	192	8	taxpayer	taxpayer	NOUN
ftr-289	192	9	regimes	regime	NOUN
ftr-289	192	10	because	because	SCONJ
ftr-289	192	11	of	of	ADP
ftr-289	192	12	different	different	ADJ
ftr-289	192	13	taxpayers	taxpayer	NOUN
ftr-289	192	14	presumably	presumably	ADV
ftr-289	192	15	being	be	AUX
ftr-289	192	16	motivated	motivate	VERB
ftr-289	192	17	by	by	ADP
ftr-289	192	18	different	different	ADJ
ftr-289	192	19	compliance	compliance	NOUN
ftr-289	192	20	incentives	incentive	NOUN
ftr-289	192	21	.	.	PUNCT
ftr-289	193	1	37	37	NUM
ftr-289	193	2	however	however	ADV
ftr-289	193	3	,	,	PUNCT
ftr-289	193	4	all	all	PRON
ftr-289	193	5	of	of	ADP
ftr-289	193	6	these	these	DET
ftr-289	193	7	ideas	idea	NOUN
ftr-289	193	8	depend	depend	VERB
ftr-289	193	9	,	,	PUNCT
ftr-289	193	10	to	to	ADP
ftr-289	193	11	some	some	DET
ftr-289	193	12	extent	extent	NOUN
ftr-289	193	13	,	,	PUNCT
ftr-289	193	14	on	on	ADP
ftr-289	193	15	differences	difference	NOUN
ftr-289	193	16	between	between	ADP
ftr-289	193	17	taxpayers	taxpayer	NOUN
ftr-289	193	18	,	,	PUNCT
ftr-289	193	19	and	and	CCONJ
ftr-289	193	20	they	they	PRON
ftr-289	193	21	suggest	suggest	VERB
ftr-289	193	22	allocating	allocate	VERB
ftr-289	193	23	enforcement	enforcement	NOUN
ftr-289	193	24	resources	resource	NOUN
ftr-289	193	25	(	(	PUNCT
ftr-289	193	26	or	or	CCONJ
ftr-289	193	27	publicity	publicity	NOUN
ftr-289	193	28	,	,	PUNCT
ftr-289	193	29	or	or	CCONJ
ftr-289	193	30	incentives	incentive	NOUN
ftr-289	193	31	)	)	PUNCT
ftr-289	193	32	based	base	VERB
ftr-289	193	33	on	on	ADP
ftr-289	193	34	such	such	ADJ
ftr-289	193	35	differences	difference	NOUN
ftr-289	193	36	.	.	PUNCT
ftr-289	194	1	they	they	PRON
ftr-289	194	2	leave	leave	VERB
ftr-289	194	3	open	open	ADJ
ftr-289	194	4	the	the	DET
ftr-289	194	5	question	question	NOUN
ftr-289	194	6	of	of	ADP
ftr-289	194	7	how	how	SCONJ
ftr-289	194	8	resources	resource	NOUN
ftr-289	194	9	should	should	AUX
ftr-289	194	10	be	be	AUX
ftr-289	194	11	allocated	allocate	VERB
ftr-289	194	12	among	among	ADP
ftr-289	194	13	the	the	DET
ftr-289	194	14	remaining	remain	VERB
ftr-289	194	15	population	population	NOUN
ftr-289	194	16	of	of	ADP
ftr-289	194	17	highly	highly	ADV
ftr-289	194	18	noncompliant	noncompliant	ADJ
ftr-289	194	19	,	,	PUNCT
ftr-289	194	20	not	not	PART
ftr-289	194	21	necessarily	necessarily	ADV
ftr-289	194	22	distinguishable	distinguishable	ADJ
ftr-289	194	23	taxpayers	taxpayer	NOUN
ftr-289	194	24	,	,	PUNCT
ftr-289	194	25	such	such	ADJ
ftr-289	194	26	as	as	ADP
ftr-289	194	27	cash	cash	NOUN
ftr-289	194	28	business	business	NOUN
ftr-289	194	29	taxpayers	taxpayer	NOUN
ftr-289	194	30	who	who	PRON
ftr-289	194	31	do	do	AUX
ftr-289	194	32	not	not	PART
ftr-289	194	33	opt	opt	VERB
ftr-289	194	34	into	into	ADP
ftr-289	194	35	a	a	DET
ftr-289	194	36	cooperative	cooperative	ADJ
ftr-289	194	37	regime	regime	NOUN
ftr-289	194	38	.	.	PUNCT
ftr-289	195	1	b.	b.	PROPN
ftr-289	195	2	“	"	PUNCT
ftr-289	195	3	worst	bad	ADJ
ftr-289	195	4	-	-	PUNCT
ftr-289	195	5	first	first	ADJ
ftr-289	195	6	”	"	PUNCT
ftr-289	195	7	theories	theory	NOUN
ftr-289	195	8	in	in	ADP
ftr-289	195	9	answering	answer	VERB
ftr-289	195	10	this	this	DET
ftr-289	195	11	question	question	NOUN
ftr-289	195	12	,	,	PUNCT
ftr-289	195	13	the	the	DET
ftr-289	195	14	tax	tax	NOUN
ftr-289	195	15	compliance	compliance	NOUN
ftr-289	195	16	literature	literature	NOUN
ftr-289	195	17	(	(	PUNCT
ftr-289	195	18	as	as	ADV
ftr-289	195	19	well	well	ADV
ftr-289	195	20	as	as	ADP
ftr-289	195	21	scholars	scholar	NOUN
ftr-289	195	22	in	in	ADP
ftr-289	195	23	other	other	ADJ
ftr-289	195	24	,	,	PUNCT
ftr-289	195	25	similar	similar	ADJ
ftr-289	195	26	enforcement	enforcement	NOUN
ftr-289	195	27	contexts	contexts	NOUN
ftr-289	195	28	)	)	PUNCT
ftr-289	195	29	38	38	NUM
ftr-289	195	30	has	have	AUX
ftr-289	195	31	focused	focus	VERB
ftr-289	195	32	on	on	ADP
ftr-289	195	33	a	a	DET
ftr-289	195	34	“	"	PUNCT
ftr-289	195	35	worst	bad	ADJ
ftr-289	195	36	33	33	NUM
ftr-289	195	37	.	.	PUNCT
ftr-289	196	1	leigh	leigh	PROPN
ftr-289	196	2	osofsky	osofsky	PROPN
ftr-289	196	3	,	,	PUNCT
ftr-289	196	4	the	the	DET
ftr-289	196	5	case	case	NOUN
ftr-289	196	6	against	against	ADP
ftr-289	196	7	strategic	strategic	ADJ
ftr-289	196	8	tax	tax	NOUN
ftr-289	196	9	law	law	NOUN
ftr-289	196	10	uncertainty	uncertainty	NOUN
ftr-289	196	11	,	,	PUNCT
ftr-289	196	12	64	64	NUM
ftr-289	196	13	tax	tax	NOUN
ftr-289	196	14	l.	l.	PROPN
ftr-289	196	15	rev	rev	PROPN
ftr-289	196	16	.	.	PROPN
ftr-289	196	17	489	489	NUM
ftr-289	196	18	,	,	PUNCT
ftr-289	196	19	516–19	516–19	PROPN
ftr-289	196	20	(	(	PUNCT
ftr-289	196	21	2011	2011	NUM
ftr-289	196	22	)	)	PUNCT
ftr-289	197	1	[	[	X
ftr-289	197	2	hereinafter	hereinafter	NOUN
ftr-289	197	3	osofsky	osofsky	ADJ
ftr-289	197	4	,	,	PUNCT
ftr-289	197	5	the	the	DET
ftr-289	197	6	case	case	NOUN
ftr-289	197	7	against	against	ADP
ftr-289	197	8	strategic	strategic	ADJ
ftr-289	197	9	tax	tax	NOUN
ftr-289	197	10	law	law	NOUN
ftr-289	197	11	uncertainty	uncertainty	NOUN
ftr-289	197	12	]	]	X
ftr-289	197	13	.	.	PUNCT
ftr-289	198	1	34	34	NUM
ftr-289	198	2	.	.	PUNCT
ftr-289	199	1	see	see	VERB
ftr-289	199	2	,	,	PUNCT
ftr-289	199	3	e.g.	e.g.	ADV
ftr-289	199	4	,	,	PUNCT
ftr-289	199	5	polinsky	polinsky	NOUN
ftr-289	199	6	&	&	CCONJ
ftr-289	199	7	shavell	shavell	PROPN
ftr-289	199	8	,	,	PUNCT
ftr-289	199	9	the	the	DET
ftr-289	199	10	theory	theory	NOUN
ftr-289	199	11	of	of	ADP
ftr-289	199	12	public	public	ADJ
ftr-289	199	13	enforcement	enforcement	NOUN
ftr-289	199	14	of	of	ADP
ftr-289	199	15	law	law	NOUN
ftr-289	199	16	,	,	PUNCT
ftr-289	199	17	supra	supra	PROPN
ftr-289	199	18	note	note	NOUN
ftr-289	199	19	16	16	NUM
ftr-289	199	20	,	,	PUNCT
ftr-289	199	21	at	at	ADP
ftr-289	199	22	412	412	NUM
ftr-289	199	23	(	(	PUNCT
ftr-289	199	24	assuming	assume	VERB
ftr-289	199	25	away	away	ADP
ftr-289	199	26	such	such	ADJ
ftr-289	199	27	limitations	limitation	NOUN
ftr-289	199	28	and	and	CCONJ
ftr-289	199	29	suggesting	suggest	VERB
ftr-289	199	30	,	,	PUNCT
ftr-289	199	31	in	in	ADP
ftr-289	199	32	response	response	NOUN
ftr-289	199	33	to	to	ADP
ftr-289	199	34	suboptimal	suboptimal	ADJ
ftr-289	199	35	enforcement	enforcement	NOUN
ftr-289	199	36	and	and	CCONJ
ftr-289	199	37	penalties	penalty	NOUN
ftr-289	199	38	,	,	PUNCT
ftr-289	199	39	that	that	SCONJ
ftr-289	199	40	“	"	PUNCT
ftr-289	199	41	society	society	NOUN
ftr-289	199	42	probably	probably	ADV
ftr-289	199	43	should	should	AUX
ftr-289	199	44	raise	raise	VERB
ftr-289	199	45	levels	level	NOUN
ftr-289	199	46	of	of	ADP
ftr-289	199	47	deterrence	deterrence	NOUN
ftr-289	199	48	”	"	PUNCT
ftr-289	199	49	)	)	PUNCT
ftr-289	199	50	.	.	PUNCT
ftr-289	200	1	35	35	NUM
ftr-289	200	2	.	.	PUNCT
ftr-289	200	3	lederman	lederman	NOUN
ftr-289	200	4	,	,	PUNCT
ftr-289	200	5	the	the	DET
ftr-289	200	6	interplay	interplay	NOUN
ftr-289	200	7	,	,	PUNCT
ftr-289	200	8	supra	supra	PROPN
ftr-289	200	9	note	note	NOUN
ftr-289	200	10	24	24	NUM
ftr-289	200	11	,	,	PUNCT
ftr-289	200	12	at	at	ADP
ftr-289	200	13	1500–13	1500–13	NUM
ftr-289	200	14	.	.	PUNCT
ftr-289	201	1	36	36	NUM
ftr-289	201	2	.	.	PUNCT
ftr-289	202	1	joshua	joshua	PROPN
ftr-289	202	2	d.	d.	PROPN
ftr-289	202	3	blank	blank	PROPN
ftr-289	202	4	,	,	PUNCT
ftr-289	202	5	in	in	ADP
ftr-289	202	6	defense	defense	NOUN
ftr-289	202	7	of	of	ADP
ftr-289	202	8	individual	individual	ADJ
ftr-289	202	9	tax	tax	NOUN
ftr-289	202	10	privacy	privacy	NOUN
ftr-289	202	11	,	,	PUNCT
ftr-289	202	12	61	61	NUM
ftr-289	202	13	emory	emory	PROPN
ftr-289	202	14	l.j	l.j	PROPN
ftr-289	202	15	.	.	PROPN
ftr-289	202	16	265	265	NUM
ftr-289	202	17	,	,	PUNCT
ftr-289	202	18	294	294	NUM
ftr-289	202	19	,	,	PUNCT
ftr-289	202	20	297–98	297–98	NUM
ftr-289	202	21	,	,	PUNCT
ftr-289	202	22	302	302	NUM
ftr-289	202	23	(	(	PUNCT
ftr-289	202	24	2011	2011	NUM
ftr-289	202	25	)	)	PUNCT
ftr-289	203	1	[	[	X
ftr-289	203	2	hereinafter	hereinafter	NOUN
ftr-289	203	3	blank	blank	NOUN
ftr-289	203	4	,	,	PUNCT
ftr-289	203	5	in	in	ADP
ftr-289	203	6	defense	defense	NOUN
ftr-289	203	7	of	of	ADP
ftr-289	203	8	individual	individual	ADJ
ftr-289	203	9	tax	tax	NOUN
ftr-289	203	10	privacy	privacy	NOUN
ftr-289	203	11	]	]	X
ftr-289	203	12	.	.	PUNCT
ftr-289	204	1	37	37	NUM
ftr-289	204	2	.	.	PUNCT
ftr-289	205	1	raskolnikov	raskolnikov	PROPN
ftr-289	205	2	,	,	PUNCT
ftr-289	205	3	revealing	reveal	VERB
ftr-289	205	4	choices	choice	NOUN
ftr-289	205	5	,	,	PUNCT
ftr-289	205	6	supra	supra	PROPN
ftr-289	205	7	note	note	NOUN
ftr-289	205	8	19	19	NUM
ftr-289	205	9	.	.	NOUN
ftr-289	205	10	38	38	NUM
ftr-289	205	11	.	.	PUNCT
ftr-289	206	1	for	for	ADP
ftr-289	206	2	instance	instance	NOUN
ftr-289	206	3	,	,	PUNCT
ftr-289	206	4	margaret	margaret	PROPN
ftr-289	206	5	lemos	lemos	PROPN
ftr-289	206	6	and	and	CCONJ
ftr-289	206	7	alex	alex	PROPN
ftr-289	206	8	stein	stein	PROPN
ftr-289	206	9	have	have	AUX
ftr-289	206	10	developed	develop	VERB
ftr-289	206	11	a	a	DET
ftr-289	206	12	strategy	strategy	NOUN
ftr-289	206	13	called	call	VERB
ftr-289	206	14	“	"	PUNCT
ftr-289	206	15	strategic	strategic	ADJ
ftr-289	206	16	enforcement	enforcement	NOUN
ftr-289	206	17	,	,	PUNCT
ftr-289	206	18	”	"	PUNCT
ftr-289	206	19	whereby	whereby	SCONJ
ftr-289	206	20	enforcement	enforcement	NOUN
ftr-289	206	21	resources	resource	NOUN
ftr-289	206	22	are	be	AUX
ftr-289	206	23	used	use	VERB
ftr-289	206	24	to	to	PART
ftr-289	206	25	target	target	VERB
ftr-289	206	26	the	the	DET
ftr-289	206	27	worst	bad	ADJ
ftr-289	206	28	violators	violator	NOUN
ftr-289	206	29	.	.	PUNCT
ftr-289	207	1	rather	rather	ADV
ftr-289	207	2	than	than	ADP
ftr-289	207	3	focusing	focus	VERB
ftr-289	207	4	on	on	ADP
ftr-289	207	5	particular	particular	ADJ
ftr-289	207	6	locations	location	NOUN
ftr-289	207	7	or	or	CCONJ
ftr-289	207	8	particularly	particularly	ADV
ftr-289	207	9	problematic	problematic	ADJ
ftr-289	207	10	sectors	sector	NOUN
ftr-289	207	11	,	,	PUNCT
ftr-289	207	12	strategic	strategic	ADJ
ftr-289	207	13	enforcement	enforcement	NOUN
ftr-289	207	14	targets	target	VERB
ftr-289	207	15	the	the	DET
ftr-289	207	16	worst	bad	ADJ
ftr-289	207	17	offenders	offender	NOUN
ftr-289	207	18	,	,	PUNCT
ftr-289	207	19	or	or	CCONJ
ftr-289	207	20	outliers	outlier	NOUN
ftr-289	207	21	.	.	PUNCT
ftr-289	208	1	margaret	margaret	PROPN
ftr-289	208	2	h.	h.	PROPN
ftr-289	208	3	lemos	lemos	PROPN
ftr-289	208	4	&	&	CCONJ
ftr-289	208	5	alex	alex	PROPN
ftr-289	208	6	stein	stein	PROPN
ftr-289	208	7	,	,	PUNCT
ftr-289	208	8	strategic	strategic	ADJ
ftr-289	208	9	enforcement	enforcement	NOUN
ftr-289	208	10	,	,	PUNCT
ftr-289	208	11	95	95	NUM
ftr-289	208	12	minn	minn	NOUN
ftr-289	208	13	.	.	PUNCT
ftr-289	209	1	l.	l.	PROPN
ftr-289	209	2	rev	rev	PROPN
ftr-289	209	3	.	.	PROPN
ftr-289	209	4	9	9	NUM
ftr-289	209	5	,	,	PUNCT
ftr-289	209	6	18	18	NUM
ftr-289	209	7	334	334	NUM
ftr-289	209	8	florida	florida	PROPN
ftr-289	209	9	tax	tax	NOUN
ftr-289	209	10	review	review	NOUN
ftr-289	210	1	[	[	X
ftr-289	210	2	vol	vol	NOUN
ftr-289	210	3	.	.	PUNCT
ftr-289	211	1	16:6	16:6	NUM
ftr-289	211	2	first	first	ADJ
ftr-289	211	3	”	"	PUNCT
ftr-289	211	4	method	method	NOUN
ftr-289	211	5	.	.	PUNCT
ftr-289	212	1	“	"	PUNCT
ftr-289	212	2	worst	bad	ADJ
ftr-289	212	3	-	-	PUNCT
ftr-289	212	4	first	first	ADJ
ftr-289	212	5	”	"	PUNCT
ftr-289	212	6	methods	method	NOUN
ftr-289	212	7	seek	seek	VERB
ftr-289	212	8	to	to	PART
ftr-289	212	9	target	target	VERB
ftr-289	212	10	the	the	DET
ftr-289	212	11	individuals	individual	NOUN
ftr-289	212	12	who	who	PRON
ftr-289	212	13	are	be	AUX
ftr-289	212	14	likely	likely	ADJ
ftr-289	212	15	to	to	PART
ftr-289	212	16	be	be	AUX
ftr-289	212	17	most	most	ADV
ftr-289	212	18	noncompliant	noncompliant	ADJ
ftr-289	212	19	.	.	PUNCT
ftr-289	213	1	these	these	DET
ftr-289	213	2	methods	method	NOUN
ftr-289	213	3	can	can	AUX
ftr-289	213	4	take	take	VERB
ftr-289	213	5	a	a	DET
ftr-289	213	6	number	number	NOUN
ftr-289	213	7	of	of	ADP
ftr-289	213	8	different	different	ADJ
ftr-289	213	9	forms	form	NOUN
ftr-289	213	10	,	,	PUNCT
ftr-289	213	11	such	such	ADJ
ftr-289	213	12	as	as	ADP
ftr-289	213	13	focusing	focus	VERB
ftr-289	213	14	on	on	ADP
ftr-289	213	15	taxpayers	taxpayer	NOUN
ftr-289	213	16	who	who	PRON
ftr-289	213	17	fail	fail	VERB
ftr-289	213	18	to	to	PART
ftr-289	213	19	report	report	VERB
ftr-289	213	20	at	at	ADP
ftr-289	213	21	least	least	ADJ
ftr-289	213	22	some	some	PRON
ftr-289	213	23	threshold	threshold	NOUN
ftr-289	213	24	of	of	ADP
ftr-289	213	25	tax	tax	NOUN
ftr-289	213	26	liability	liability	NOUN
ftr-289	213	27	,	,	PUNCT
ftr-289	213	28	39	39	NUM
ftr-289	213	29	focusing	focus	VERB
ftr-289	213	30	greater	great	ADJ
ftr-289	213	31	retroactive	retroactive	ADJ
ftr-289	213	32	or	or	CCONJ
ftr-289	213	33	future	future	ADJ
ftr-289	213	34	audit	audit	NOUN
ftr-289	213	35	attention	attention	NOUN
ftr-289	213	36	on	on	ADP
ftr-289	213	37	taxpayers	taxpayer	NOUN
ftr-289	213	38	found	find	VERB
ftr-289	213	39	to	to	PART
ftr-289	213	40	have	have	AUX
ftr-289	213	41	evaded	evade	VERB
ftr-289	213	42	,	,	PUNCT
ftr-289	213	43	or	or	CCONJ
ftr-289	213	44	focusing	focus	VERB
ftr-289	213	45	on	on	ADP
ftr-289	213	46	taxpayers	taxpayer	NOUN
ftr-289	213	47	whose	whose	DET
ftr-289	213	48	tax	tax	NOUN
ftr-289	213	49	profiles	profile	NOUN
ftr-289	213	50	are	be	AUX
ftr-289	213	51	sufficiently	sufficiently	ADV
ftr-289	213	52	outside	outside	ADV
ftr-289	213	53	of	of	ADP
ftr-289	213	54	expectations	expectation	NOUN
ftr-289	213	55	.	.	PUNCT
ftr-289	214	1	40	40	NUM
ftr-289	214	2	indeed	indeed	ADV
ftr-289	214	3	,	,	PUNCT
ftr-289	214	4	the	the	DET
ftr-289	214	5	last	last	ADJ
ftr-289	214	6	(	(	PUNCT
ftr-289	214	7	2010	2010	NUM
ftr-289	214	8	)	)	PUNCT
ftr-289	215	1	[	[	X
ftr-289	215	2	hereinafter	hereinafter	NOUN
ftr-289	215	3	lemos	lemos	PROPN
ftr-289	215	4	&	&	CCONJ
ftr-289	215	5	stein	stein	PROPN
ftr-289	215	6	,	,	PUNCT
ftr-289	215	7	strategic	strategic	ADJ
ftr-289	215	8	enforcement	enforcement	NOUN
ftr-289	215	9	]	]	PUNCT
ftr-289	215	10	;	;	PUNCT
ftr-289	215	11	see	see	VERB
ftr-289	215	12	also	also	ADV
ftr-289	215	13	rachel	rachel	PROPN
ftr-289	215	14	a.	a.	PROPN
ftr-289	215	15	harmon	harmon	PROPN
ftr-289	215	16	,	,	PUNCT
ftr-289	215	17	promoting	promote	VERB
ftr-289	215	18	civil	civil	ADJ
ftr-289	215	19	rights	right	NOUN
ftr-289	215	20	through	through	ADP
ftr-289	215	21	proactive	proactive	ADJ
ftr-289	215	22	policing	policing	NOUN
ftr-289	215	23	reform	reform	NOUN
ftr-289	215	24	,	,	PUNCT
ftr-289	215	25	62	62	NUM
ftr-289	215	26	stan	stan	NOUN
ftr-289	215	27	.	.	PUNCT
ftr-289	216	1	l.	l.	PROPN
ftr-289	216	2	rev	rev	PROPN
ftr-289	216	3	.	.	PROPN
ftr-289	216	4	1	1	NUM
ftr-289	216	5	(	(	PUNCT
ftr-289	216	6	2009	2009	NUM
ftr-289	216	7	)	)	PUNCT
ftr-289	216	8	(	(	PUNCT
ftr-289	216	9	advocating	advocate	VERB
ftr-289	216	10	a	a	DET
ftr-289	216	11	“	"	PUNCT
ftr-289	216	12	worst	bad	ADJ
ftr-289	216	13	-	-	PUNCT
ftr-289	216	14	first	first	ADJ
ftr-289	216	15	”	"	PUNCT
ftr-289	216	16	policy	policy	NOUN
ftr-289	216	17	of	of	ADP
ftr-289	216	18	suing	sue	VERB
ftr-289	216	19	the	the	DET
ftr-289	216	20	worst	bad	ADJ
ftr-289	216	21	,	,	PUNCT
ftr-289	216	22	large	large	ADJ
ftr-289	216	23	police	police	NOUN
ftr-289	216	24	departments	department	NOUN
ftr-289	216	25	)	)	PUNCT
ftr-289	216	26	.	.	PUNCT
ftr-289	217	1	lemos	lemos	PROPN
ftr-289	217	2	and	and	CCONJ
ftr-289	217	3	stein	stein	PROPN
ftr-289	217	4	even	even	ADV
ftr-289	217	5	explicitly	explicitly	ADV
ftr-289	217	6	describe	describe	VERB
ftr-289	217	7	how	how	SCONJ
ftr-289	217	8	the	the	DET
ftr-289	217	9	use	use	NOUN
ftr-289	217	10	of	of	ADP
ftr-289	217	11	a	a	DET
ftr-289	217	12	dif	dif	ADJ
ftr-289	217	13	score	score	NOUN
ftr-289	217	14	to	to	ADP
ftr-289	217	15	“	"	PUNCT
ftr-289	217	16	red	red	ADJ
ftr-289	217	17	flag	flag	NOUN
ftr-289	217	18	”	"	PUNCT
ftr-289	217	19	taxpayers	taxpayer	NOUN
ftr-289	217	20	is	be	AUX
ftr-289	217	21	a	a	DET
ftr-289	217	22	prime	prime	ADJ
ftr-289	217	23	example	example	NOUN
ftr-289	217	24	of	of	ADP
ftr-289	217	25	strategic	strategic	ADJ
ftr-289	217	26	enforcement	enforcement	NOUN
ftr-289	217	27	.	.	PUNCT
ftr-289	218	1	lemos	lemos	PROPN
ftr-289	218	2	&	&	CCONJ
ftr-289	218	3	stein	stein	PROPN
ftr-289	218	4	,	,	PUNCT
ftr-289	218	5	strategic	strategic	ADJ
ftr-289	218	6	enforcement	enforcement	NOUN
ftr-289	218	7	,	,	PUNCT
ftr-289	218	8	supra	supra	NOUN
ftr-289	218	9	,	,	PUNCT
ftr-289	218	10	at	at	ADP
ftr-289	218	11	28–29	28–29	NUM
ftr-289	218	12	.	.	PUNCT
ftr-289	219	1	scholars	scholar	NOUN
ftr-289	219	2	often	often	ADV
ftr-289	219	3	apply	apply	VERB
ftr-289	219	4	“	"	PUNCT
ftr-289	219	5	worst	bad	ADJ
ftr-289	219	6	-	-	PUNCT
ftr-289	219	7	first	first	ADJ
ftr-289	219	8	”	"	PUNCT
ftr-289	219	9	analysis	analysis	NOUN
ftr-289	219	10	in	in	ADP
ftr-289	219	11	related	related	ADJ
ftr-289	219	12	contexts	context	NOUN
ftr-289	219	13	,	,	PUNCT
ftr-289	219	14	such	such	ADJ
ftr-289	219	15	as	as	ADP
ftr-289	219	16	environmental	environmental	ADJ
ftr-289	219	17	regulation	regulation	NOUN
ftr-289	219	18	.	.	PUNCT
ftr-289	220	1	see	see	VERB
ftr-289	220	2	,	,	PUNCT
ftr-289	220	3	e.g.	e.g.	ADV
ftr-289	220	4	,	,	PUNCT
ftr-289	220	5	winston	winston	PROPN
ftr-289	220	6	harrington	harrington	PROPN
ftr-289	220	7	,	,	PUNCT
ftr-289	220	8	enforcement	enforcement	NOUN
ftr-289	220	9	leverage	leverage	NOUN
ftr-289	220	10	when	when	SCONJ
ftr-289	220	11	penalties	penalty	NOUN
ftr-289	220	12	are	be	AUX
ftr-289	220	13	restricted	restrict	VERB
ftr-289	220	14	,	,	PUNCT
ftr-289	220	15	37	37	NUM
ftr-289	220	16	j.	j.	PROPN
ftr-289	220	17	pub	pub	PROPN
ftr-289	220	18	.	.	PUNCT
ftr-289	221	1	econ	econ	PROPN
ftr-289	221	2	.	.	PUNCT
ftr-289	222	1	29	29	NUM
ftr-289	222	2	(	(	PUNCT
ftr-289	222	3	1988	1988	NUM
ftr-289	222	4	)	)	PUNCT
ftr-289	222	5	.	.	PUNCT
ftr-289	223	1	39	39	NUM
ftr-289	223	2	.	.	PUNCT
ftr-289	224	1	it	it	PRON
ftr-289	224	2	is	be	AUX
ftr-289	224	3	possible	possible	ADJ
ftr-289	224	4	to	to	PART
ftr-289	224	5	characterize	characterize	VERB
ftr-289	224	6	the	the	DET
ftr-289	224	7	threshold	threshold	NOUN
ftr-289	224	8	approach	approach	NOUN
ftr-289	224	9	as	as	ADP
ftr-289	224	10	“	"	PUNCT
ftr-289	224	11	worst	bad	ADJ
ftr-289	224	12	-	-	PUNCT
ftr-289	224	13	first	first	ADJ
ftr-289	224	14	”	"	PUNCT
ftr-289	224	15	or	or	CCONJ
ftr-289	224	16	not	not	PART
ftr-289	224	17	as	as	ADP
ftr-289	224	18	“	"	PUNCT
ftr-289	224	19	worst	bad	ADJ
ftr-289	224	20	-	-	PUNCT
ftr-289	224	21	first	first	ADV
ftr-289	224	22	,	,	PUNCT
ftr-289	224	23	”	"	PUNCT
ftr-289	224	24	depending	depend	VERB
ftr-289	224	25	on	on	ADP
ftr-289	224	26	the	the	DET
ftr-289	224	27	outcome	outcome	NOUN
ftr-289	224	28	.	.	PUNCT
ftr-289	225	1	if	if	SCONJ
ftr-289	225	2	all	all	DET
ftr-289	225	3	taxpayers	taxpayer	NOUN
ftr-289	225	4	who	who	PRON
ftr-289	225	5	have	have	VERB
ftr-289	225	6	tax	tax	NOUN
ftr-289	225	7	liability	liability	NOUN
ftr-289	225	8	in	in	ADP
ftr-289	225	9	excess	excess	NOUN
ftr-289	225	10	of	of	ADP
ftr-289	225	11	the	the	DET
ftr-289	225	12	threshold	threshold	NOUN
ftr-289	225	13	report	report	NOUN
ftr-289	225	14	tax	tax	NOUN
ftr-289	225	15	liability	liability	NOUN
ftr-289	225	16	that	that	PRON
ftr-289	225	17	exceeds	exceed	VERB
ftr-289	225	18	the	the	DET
ftr-289	225	19	threshold	threshold	NOUN
ftr-289	225	20	,	,	PUNCT
ftr-289	225	21	then	then	ADV
ftr-289	225	22	the	the	DET
ftr-289	225	23	irs	irs	PROPN
ftr-289	225	24	would	would	AUX
ftr-289	225	25	only	only	ADV
ftr-289	225	26	be	be	AUX
ftr-289	225	27	auditing	audit	VERB
ftr-289	225	28	taxpayers	taxpayer	NOUN
ftr-289	225	29	who	who	PRON
ftr-289	225	30	truly	truly	ADV
ftr-289	225	31	have	have	VERB
ftr-289	225	32	tax	tax	NOUN
ftr-289	225	33	liability	liability	NOUN
ftr-289	225	34	below	below	ADP
ftr-289	225	35	the	the	DET
ftr-289	225	36	threshold	threshold	NOUN
ftr-289	225	37	,	,	PUNCT
ftr-289	225	38	arguably	arguably	ADV
ftr-289	225	39	not	not	PART
ftr-289	225	40	a	a	DET
ftr-289	225	41	“	"	PUNCT
ftr-289	225	42	worst	bad	ADJ
ftr-289	225	43	-	-	PUNCT
ftr-289	225	44	first	first	ADJ
ftr-289	225	45	”	"	PUNCT
ftr-289	225	46	approach	approach	NOUN
ftr-289	225	47	.	.	PUNCT
ftr-289	226	1	but	but	CCONJ
ftr-289	226	2	see	see	VERB
ftr-289	226	3	michael	michael	PROPN
ftr-289	226	4	j.	j.	PROPN
ftr-289	226	5	graetz	graetz	PROPN
ftr-289	226	6	et	et	PROPN
ftr-289	226	7	al	al	PROPN
ftr-289	226	8	.	.	PROPN
ftr-289	226	9	,	,	PUNCT
ftr-289	226	10	the	the	DET
ftr-289	226	11	tax	tax	NOUN
ftr-289	226	12	compliance	compliance	NOUN
ftr-289	226	13	game	game	NOUN
ftr-289	226	14	:	:	PUNCT
ftr-289	226	15	toward	toward	ADP
ftr-289	226	16	an	an	DET
ftr-289	226	17	interactive	interactive	ADJ
ftr-289	226	18	theory	theory	NOUN
ftr-289	226	19	of	of	ADP
ftr-289	226	20	law	law	NOUN
ftr-289	226	21	enforcement	enforcement	NOUN
ftr-289	226	22	,	,	PUNCT
ftr-289	226	23	2	2	NUM
ftr-289	226	24	j.l	j.l	PROPN
ftr-289	226	25	.	.	PROPN
ftr-289	226	26	econ	econ	PROPN
ftr-289	226	27	.	.	PROPN
ftr-289	226	28	&	&	CCONJ
ftr-289	226	29	org	org	PROPN
ftr-289	226	30	.	.	PROPN
ftr-289	227	1	1	1	NUM
ftr-289	227	2	,	,	PUNCT
ftr-289	227	3	6	6	NUM
ftr-289	227	4	(	(	PUNCT
ftr-289	227	5	1986	1986	NUM
ftr-289	227	6	)	)	PUNCT
ftr-289	228	1	[	[	X
ftr-289	228	2	graetz	graetz	X
ftr-289	228	3	et	et	PROPN
ftr-289	228	4	al	al	PROPN
ftr-289	228	5	.	.	PROPN
ftr-289	228	6	,	,	PUNCT
ftr-289	228	7	the	the	DET
ftr-289	228	8	tax	tax	NOUN
ftr-289	228	9	compliance	compliance	NOUN
ftr-289	228	10	game	game	NOUN
ftr-289	228	11	]	]	PUNCT
ftr-289	228	12	for	for	ADP
ftr-289	228	13	a	a	DET
ftr-289	228	14	discussion	discussion	NOUN
ftr-289	228	15	of	of	ADP
ftr-289	228	16	problems	problem	NOUN
ftr-289	228	17	with	with	ADP
ftr-289	228	18	the	the	DET
ftr-289	228	19	irs	irs	PROPN
ftr-289	228	20	’s	’s	PART
ftr-289	228	21	ability	ability	NOUN
ftr-289	228	22	to	to	PART
ftr-289	228	23	commit	commit	VERB
ftr-289	228	24	to	to	ADP
ftr-289	228	25	an	an	DET
ftr-289	228	26	audit	audit	NOUN
ftr-289	228	27	rule	rule	NOUN
ftr-289	228	28	.	.	PUNCT
ftr-289	229	1	however	however	ADV
ftr-289	229	2	,	,	PUNCT
ftr-289	229	3	if	if	SCONJ
ftr-289	229	4	some	some	DET
ftr-289	229	5	taxpayers	taxpayer	NOUN
ftr-289	229	6	with	with	ADP
ftr-289	229	7	tax	tax	NOUN
ftr-289	229	8	liability	liability	NOUN
ftr-289	229	9	in	in	ADP
ftr-289	229	10	excess	excess	NOUN
ftr-289	229	11	of	of	ADP
ftr-289	229	12	the	the	DET
ftr-289	229	13	threshold	threshold	NOUN
ftr-289	229	14	nonetheless	nonetheless	ADV
ftr-289	229	15	report	report	VERB
ftr-289	229	16	tax	tax	NOUN
ftr-289	229	17	liability	liability	NOUN
ftr-289	229	18	below	below	ADP
ftr-289	229	19	the	the	DET
ftr-289	229	20	threshold	threshold	NOUN
ftr-289	229	21	,	,	PUNCT
ftr-289	229	22	then	then	ADV
ftr-289	229	23	the	the	DET
ftr-289	229	24	irs	irs	PROPN
ftr-289	229	25	would	would	AUX
ftr-289	229	26	only	only	ADV
ftr-289	229	27	be	be	AUX
ftr-289	229	28	auditing	audit	VERB
ftr-289	229	29	(	(	PUNCT
ftr-289	229	30	and	and	CCONJ
ftr-289	229	31	assessing	assess	VERB
ftr-289	229	32	additional	additional	ADJ
ftr-289	229	33	tax	tax	NOUN
ftr-289	229	34	and	and	CCONJ
ftr-289	229	35	penalties	penalty	NOUN
ftr-289	229	36	owed	owe	VERB
ftr-289	229	37	for	for	ADP
ftr-289	229	38	)	)	PUNCT
ftr-289	229	39	taxpayers	taxpayer	NOUN
ftr-289	229	40	who	who	PRON
ftr-289	229	41	did	do	AUX
ftr-289	229	42	not	not	PART
ftr-289	229	43	at	at	ADV
ftr-289	229	44	least	least	ADJ
ftr-289	229	45	report	report	VERB
ftr-289	229	46	the	the	DET
ftr-289	229	47	threshold	threshold	NOUN
ftr-289	229	48	and	and	CCONJ
ftr-289	229	49	who	who	PRON
ftr-289	229	50	could	could	AUX
ftr-289	229	51	be	be	AUX
ftr-289	229	52	considered	consider	VERB
ftr-289	229	53	the	the	DET
ftr-289	229	54	“	"	PUNCT
ftr-289	229	55	worst	bad	ADJ
ftr-289	229	56	”	"	PUNCT
ftr-289	229	57	underreporters	underreporter	NOUN
ftr-289	229	58	.	.	PUNCT
ftr-289	230	1	40	40	NUM
ftr-289	230	2	.	.	PUNCT
ftr-289	231	1	a	a	DET
ftr-289	231	2	wide	wide	ADJ
ftr-289	231	3	array	array	NOUN
ftr-289	231	4	of	of	ADP
ftr-289	231	5	literature	literature	NOUN
ftr-289	231	6	has	have	AUX
ftr-289	231	7	examined	examine	VERB
ftr-289	231	8	variations	variation	NOUN
ftr-289	231	9	of	of	ADP
ftr-289	231	10	these	these	DET
ftr-289	231	11	tactics	tactic	NOUN
ftr-289	231	12	.	.	PUNCT
ftr-289	232	1	for	for	ADP
ftr-289	232	2	instance	instance	NOUN
ftr-289	232	3	,	,	PUNCT
ftr-289	232	4	an	an	DET
ftr-289	232	5	early	early	ADJ
ftr-289	232	6	line	line	NOUN
ftr-289	232	7	of	of	ADP
ftr-289	232	8	literature	literature	NOUN
ftr-289	232	9	focused	focus	VERB
ftr-289	232	10	on	on	ADP
ftr-289	232	11	interactions	interaction	NOUN
ftr-289	232	12	between	between	ADP
ftr-289	232	13	taxpayer	taxpayer	NOUN
ftr-289	232	14	reporting	reporting	NOUN
ftr-289	232	15	decisions	decision	NOUN
ftr-289	232	16	and	and	CCONJ
ftr-289	232	17	irs	irs	PROPN
ftr-289	232	18	auditing	auditing	NOUN
ftr-289	232	19	decisions	decision	NOUN
ftr-289	232	20	and	and	CCONJ
ftr-289	232	21	modeled	model	VERB
ftr-289	232	22	various	various	ADJ
ftr-289	232	23	“	"	PUNCT
ftr-289	232	24	worst	bad	ADJ
ftr-289	232	25	-	-	PUNCT
ftr-289	232	26	first	first	ADJ
ftr-289	232	27	”	"	PUNCT
ftr-289	232	28	strategies	strategy	NOUN
ftr-289	232	29	.	.	PUNCT
ftr-289	233	1	see	see	VERB
ftr-289	233	2	,	,	PUNCT
ftr-289	233	3	e.g.	e.g.	ADV
ftr-289	233	4	,	,	PUNCT
ftr-289	233	5	james	james	PROPN
ftr-289	233	6	alm	alm	PROPN
ftr-289	233	7	et	et	PROPN
ftr-289	233	8	al	al	PROPN
ftr-289	233	9	.	.	PROPN
ftr-289	233	10	,	,	PUNCT
ftr-289	233	11	tax	tax	NOUN
ftr-289	233	12	compliance	compliance	NOUN
ftr-289	233	13	with	with	ADP
ftr-289	233	14	endogenous	endogenous	ADJ
ftr-289	233	15	audit	audit	NOUN
ftr-289	233	16	selection	selection	NOUN
ftr-289	233	17	rules	rule	NOUN
ftr-289	233	18	,	,	PUNCT
ftr-289	233	19	46	46	NUM
ftr-289	233	20	kyklos	kyklo	NOUN
ftr-289	233	21	27	27	NUM
ftr-289	233	22	(	(	PUNCT
ftr-289	233	23	1993	1993	NUM
ftr-289	233	24	)	)	PUNCT
ftr-289	233	25	(	(	PUNCT
ftr-289	233	26	comparing	compare	VERB
ftr-289	233	27	conditional	conditional	ADJ
ftr-289	233	28	audit	audit	NOUN
ftr-289	233	29	rules	rule	NOUN
ftr-289	233	30	and	and	CCONJ
ftr-289	233	31	random	random	ADJ
ftr-289	233	32	audit	audit	NOUN
ftr-289	233	33	rules	rule	NOUN
ftr-289	233	34	)	)	PUNCT
ftr-289	233	35	;	;	PUNCT
ftr-289	233	36	graetz	graetz	PROPN
ftr-289	233	37	et	et	PROPN
ftr-289	233	38	al	al	PROPN
ftr-289	233	39	.	.	PROPN
ftr-289	233	40	,	,	PUNCT
ftr-289	233	41	the	the	DET
ftr-289	233	42	tax	tax	NOUN
ftr-289	233	43	compliance	compliance	NOUN
ftr-289	233	44	game	game	NOUN
ftr-289	233	45	,	,	PUNCT
ftr-289	233	46	supra	supra	PROPN
ftr-289	233	47	note	note	NOUN
ftr-289	233	48	39	39	NUM
ftr-289	233	49	(	(	PUNCT
ftr-289	233	50	introducing	introduce	VERB
ftr-289	233	51	game	game	NOUN
ftr-289	233	52	-	-	PUNCT
ftr-289	233	53	theoretic	theoretic	NOUN
ftr-289	233	54	approach	approach	NOUN
ftr-289	233	55	whereby	whereby	SCONJ
ftr-289	233	56	the	the	DET
ftr-289	233	57	irs	irs	PROPN
ftr-289	233	58	,	,	PUNCT
ftr-289	233	59	as	as	ADP
ftr-289	233	60	a	a	DET
ftr-289	233	61	strategic	strategic	ADJ
ftr-289	233	62	actor	actor	NOUN
ftr-289	233	63	,	,	PUNCT
ftr-289	233	64	conditions	condition	VERB
ftr-289	233	65	its	its	PRON
ftr-289	233	66	audit	audit	NOUN
ftr-289	233	67	rules	rule	NOUN
ftr-289	233	68	on	on	ADP
ftr-289	233	69	taxpayer	taxpayer	NOUN
ftr-289	233	70	reports	report	NOUN
ftr-289	233	71	)	)	PUNCT
ftr-289	233	72	;	;	PUNCT
ftr-289	233	73	joseph	joseph	PROPN
ftr-289	233	74	greenberg	greenberg	PROPN
ftr-289	233	75	,	,	PUNCT
ftr-289	233	76	avoiding	avoid	VERB
ftr-289	233	77	tax	tax	NOUN
ftr-289	233	78	avoidance	avoidance	NOUN
ftr-289	233	79	:	:	PUNCT
ftr-289	233	80	a	a	DET
ftr-289	233	81	(	(	PUNCT
ftr-289	233	82	repeated	repeat	VERB
ftr-289	233	83	)	)	PUNCT
ftr-289	233	84	game	game	NOUN
ftr-289	233	85	-	-	PUNCT
ftr-289	233	86	theoretic	theoretic	NOUN
ftr-289	233	87	approach	approach	NOUN
ftr-289	233	88	,	,	PUNCT
ftr-289	233	89	32	32	NUM
ftr-289	233	90	j.	j.	PROPN
ftr-289	233	91	econ	econ	PROPN
ftr-289	233	92	.	.	PUNCT
ftr-289	234	1	theory	theory	NOUN
ftr-289	234	2	1	1	NUM
ftr-289	234	3	(	(	PUNCT
ftr-289	234	4	1984	1984	NUM
ftr-289	234	5	)	)	PUNCT
ftr-289	234	6	(	(	PUNCT
ftr-289	234	7	applying	apply	VERB
ftr-289	234	8	game	game	NOUN
ftr-289	234	9	-	-	PUNCT
ftr-289	234	10	theoretic	theoretic	NOUN
ftr-289	234	11	approach	approach	NOUN
ftr-289	234	12	whereby	whereby	SCONJ
ftr-289	234	13	taxpayers	taxpayer	NOUN
ftr-289	234	14	are	be	AUX
ftr-289	234	15	placed	place	VERB
ftr-289	234	16	in	in	ADP
ftr-289	234	17	one	one	NUM
ftr-289	234	18	of	of	ADP
ftr-289	234	19	three	three	NUM
ftr-289	234	20	audit	audit	NOUN
ftr-289	234	21	groups	group	NOUN
ftr-289	234	22	,	,	PUNCT
ftr-289	234	23	based	base	VERB
ftr-289	234	24	on	on	ADP
ftr-289	234	25	audit	audit	NOUN
ftr-289	234	26	status	status	NOUN
ftr-289	234	27	)	)	PUNCT
ftr-289	234	28	;	;	PUNCT
ftr-289	234	29	michael	michael	PROPN
ftr-289	234	30	landsberger	landsberger	PROPN
ftr-289	234	31	&	&	CCONJ
ftr-289	234	32	isaac	isaac	PROPN
ftr-289	234	33	meilijson	meilijson	PROPN
ftr-289	234	34	,	,	PUNCT
ftr-289	234	35	incentive	incentive	NOUN
ftr-289	234	36	generating	generate	VERB
ftr-289	234	37	state	state	NOUN
ftr-289	234	38	dependent	dependent	ADJ
ftr-289	234	39	penalty	penalty	NOUN
ftr-289	234	40	system	system	NOUN
ftr-289	234	41	,	,	PUNCT
ftr-289	234	42	19	19	NUM
ftr-289	234	43	j.	j.	PROPN
ftr-289	234	44	pub	pub	PROPN
ftr-289	234	45	.	.	PUNCT
ftr-289	235	1	econ	econ	PROPN
ftr-289	235	2	.	.	PUNCT
ftr-289	236	1	333	333	NUM
ftr-289	236	2	(	(	PUNCT
ftr-289	236	3	1982	1982	NUM
ftr-289	236	4	)	)	PUNCT
ftr-289	236	5	(	(	PUNCT
ftr-289	236	6	analyzing	analyze	VERB
ftr-289	236	7	audit	audit	NOUN
ftr-289	236	8	results	result	NOUN
ftr-289	236	9	determining	determine	VERB
ftr-289	236	10	probability	probability	NOUN
ftr-289	236	11	of	of	ADP
ftr-289	236	12	future	future	ADJ
ftr-289	236	13	audits	audits	NOUN
ftr-289	236	14	)	)	PUNCT
ftr-289	236	15	;	;	PUNCT
ftr-289	236	16	jennifer	jennifer	PROPN
ftr-289	236	17	f.	f.	PROPN
ftr-289	236	18	reinganum	reinganum	PROPN
ftr-289	236	19	&	&	CCONJ
ftr-289	236	20	louis	louis	PROPN
ftr-289	236	21	l.	l.	PROPN
ftr-289	236	22	wilde	wilde	PROPN
ftr-289	236	23	,	,	PUNCT
ftr-289	236	24	income	income	NOUN
ftr-289	236	25	tax	tax	NOUN
ftr-289	236	26	compliance	compliance	NOUN
ftr-289	236	27	in	in	ADP
ftr-289	236	28	a	a	DET
ftr-289	236	29	principal	principal	ADJ
ftr-289	236	30	-	-	PUNCT
ftr-289	236	31	agent	agent	NOUN
ftr-289	236	32	framework	framework	NOUN
ftr-289	236	33	,	,	PUNCT
ftr-289	236	34	26	26	NUM
ftr-289	236	35	j.	j.	PROPN
ftr-289	236	36	pub	pub	PROPN
ftr-289	236	37	.	.	PUNCT
ftr-289	237	1	econ	econ	PROPN
ftr-289	237	2	.	.	PROPN
ftr-289	238	1	1	1	NUM
ftr-289	238	2	(	(	PUNCT
ftr-289	238	3	1985	1985	NUM
ftr-289	238	4	)	)	PUNCT
ftr-289	238	5	(	(	PUNCT
ftr-289	238	6	setting	set	VERB
ftr-289	238	7	forth	forth	ADP
ftr-289	238	8	cutoff	cutoff	NOUN
ftr-289	238	9	method	method	NOUN
ftr-289	238	10	)	)	PUNCT
ftr-289	238	11	;	;	PUNCT
ftr-289	239	1	j.a	j.a	PROPN
ftr-289	239	2	.	.	PROPN
ftr-289	239	3	rickard	rickard	PROPN
ftr-289	239	4	et	et	PROPN
ftr-289	239	5	al	al	PROPN
ftr-289	239	6	.	.	PROPN
ftr-289	239	7	,	,	PUNCT
ftr-289	239	8	a	a	DET
ftr-289	239	9	tax	tax	NOUN
ftr-289	239	10	evasion	evasion	NOUN
ftr-289	239	11	model	model	NOUN
ftr-289	239	12	with	with	ADP
ftr-289	239	13	allowance	allowance	NOUN
ftr-289	239	14	for	for	ADP
ftr-289	239	15	retroactive	retroactive	ADJ
ftr-289	239	16	penalties	penalty	NOUN
ftr-289	239	17	,	,	PUNCT
ftr-289	239	18	58	58	NUM
ftr-289	239	19	econ	econ	NOUN
ftr-289	239	20	.	.	PUNCT
ftr-289	240	1	rec	rec	PROPN
ftr-289	240	2	.	.	PROPN
ftr-289	240	3	379	379	NUM
ftr-289	240	4	(	(	PUNCT
ftr-289	240	5	1982	1982	NUM
ftr-289	240	6	)	)	PUNCT
ftr-289	240	7	(	(	PUNCT
ftr-289	240	8	examining	examine	VERB
ftr-289	240	9	a	a	DET
ftr-289	240	10	system	system	NOUN
ftr-289	240	11	whereby	whereby	SCONJ
ftr-289	240	12	audit	audit	NOUN
ftr-289	240	13	results	result	NOUN
ftr-289	240	14	determine	determine	VERB
ftr-289	240	15	whether	whether	SCONJ
ftr-289	240	16	back	back	ADJ
ftr-289	240	17	audits	audits	NOUN
ftr-289	240	18	occur	occur	VERB
ftr-289	240	19	)	)	PUNCT
ftr-289	240	20	.	.	PUNCT
ftr-289	241	1	more	more	ADV
ftr-289	241	2	recent	recent	ADJ
ftr-289	241	3	literature	literature	NOUN
ftr-289	241	4	has	have	AUX
ftr-289	241	5	also	also	ADV
ftr-289	241	6	focused	focus	VERB
ftr-289	241	7	on	on	ADP
ftr-289	241	8	“	"	PUNCT
ftr-289	241	9	worst	bad	ADJ
ftr-289	241	10	-	-	PUNCT
ftr-289	241	11	first	first	ADJ
ftr-289	241	12	”	"	PUNCT
ftr-289	241	13	methods	method	NOUN
ftr-289	241	14	.	.	PUNCT
ftr-289	242	1	see	see	VERB
ftr-289	242	2	,	,	PUNCT
ftr-289	242	3	e.g.	e.g.	ADV
ftr-289	242	4	,	,	PUNCT
ftr-289	242	5	james	james	PROPN
ftr-289	242	6	alm	alm	PROPN
ftr-289	242	7	&	&	CCONJ
ftr-289	242	8	michael	michael	PROPN
ftr-289	242	9	mckee	mckee	PROPN
ftr-289	242	10	,	,	PUNCT
ftr-289	242	11	tax	tax	NOUN
ftr-289	242	12	compliance	compliance	NOUN
ftr-289	242	13	as	as	ADP
ftr-289	242	14	a	a	DET
ftr-289	242	15	coordination	coordination	NOUN
ftr-289	242	16	game	game	NOUN
ftr-289	242	17	,	,	PUNCT
ftr-289	242	18	54	54	NUM
ftr-289	242	19	j.	j.	PROPN
ftr-289	242	20	econ	econ	PROPN
ftr-289	242	21	.	.	PUNCT
ftr-289	242	22	behav	behav	PROPN
ftr-289	242	23	.	.	PUNCT
ftr-289	242	24	&	&	CCONJ
ftr-289	242	25	org	org	PROPN
ftr-289	242	26	.	.	PUNCT
ftr-289	243	1	297	297	NUM
ftr-289	243	2	,	,	PUNCT
ftr-289	243	3	298	298	NUM
ftr-289	243	4	(	(	PUNCT
ftr-289	243	5	2004	2004	NUM
ftr-289	243	6	)	)	PUNCT
ftr-289	244	1	[	[	X
ftr-289	244	2	hereinafter	hereinafter	NOUN
ftr-289	244	3	alm	alm	PROPN
ftr-289	244	4	&	&	CCONJ
ftr-289	244	5	mckee	mckee	PROPN
ftr-289	244	6	,	,	PUNCT
ftr-289	244	7	tax	tax	NOUN
ftr-289	244	8	compliance	compliance	NOUN
ftr-289	244	9	as	as	ADP
ftr-289	244	10	a	a	DET
ftr-289	244	11	coordination	coordination	NOUN
ftr-289	244	12	game	game	NOUN
ftr-289	244	13	]	]	PUNCT
ftr-289	244	14	(	(	PUNCT
ftr-289	244	15	examining	examine	VERB
ftr-289	244	16	audit	audit	NOUN
ftr-289	244	17	policy	policy	NOUN
ftr-289	244	18	when	when	SCONJ
ftr-289	244	19	returns	return	NOUN
ftr-289	244	20	are	be	AUX
ftr-289	244	21	selected	select	VERB
ftr-289	244	22	based	base	VERB
ftr-289	244	23	2014	2014	NUM
ftr-289	244	24	]	]	PUNCT
ftr-289	244	25	concentrated	concentrated	ADJ
ftr-289	244	26	enforcement	enforcement	NOUN
ftr-289	244	27	335	335	NUM
ftr-289	244	28	mentioned	mention	VERB
ftr-289	244	29	iteration	iteration	NOUN
ftr-289	244	30	of	of	ADP
ftr-289	244	31	this	this	DET
ftr-289	244	32	method	method	NOUN
ftr-289	244	33	(	(	PUNCT
ftr-289	244	34	auditing	audit	VERB
ftr-289	244	35	those	those	PRON
ftr-289	244	36	whose	whose	DET
ftr-289	244	37	tax	tax	NOUN
ftr-289	244	38	profiles	profile	NOUN
ftr-289	244	39	are	be	AUX
ftr-289	244	40	sufficiently	sufficiently	ADV
ftr-289	244	41	outside	outside	ADV
ftr-289	244	42	of	of	ADP
ftr-289	244	43	expectations	expectation	NOUN
ftr-289	244	44	)	)	PUNCT
ftr-289	244	45	is	be	AUX
ftr-289	244	46	often	often	ADV
ftr-289	244	47	cited	cite	VERB
ftr-289	244	48	as	as	ADP
ftr-289	244	49	the	the	DET
ftr-289	244	50	irs	irs	PROPN
ftr-289	244	51	’s	’s	PART
ftr-289	244	52	principal	principal	ADJ
ftr-289	244	53	means	mean	NOUN
ftr-289	244	54	of	of	ADP
ftr-289	244	55	choosing	choose	VERB
ftr-289	244	56	which	which	DET
ftr-289	244	57	taxpayers	taxpayer	NOUN
ftr-289	244	58	to	to	PART
ftr-289	244	59	audit	audit	VERB
ftr-289	244	60	through	through	ADP
ftr-289	244	61	the	the	DET
ftr-289	244	62	dif	dif	ADJ
ftr-289	244	63	score	score	NOUN
ftr-289	244	64	.	.	PUNCT
ftr-289	245	1	while	while	SCONJ
ftr-289	245	2	the	the	DET
ftr-289	245	3	irs	irs	PROPN
ftr-289	245	4	’s	’s	PART
ftr-289	245	5	auditing	auditing	NOUN
ftr-289	245	6	strategies	strategy	NOUN
ftr-289	245	7	are	be	AUX
ftr-289	245	8	shrouded	shroud	VERB
ftr-289	245	9	in	in	ADP
ftr-289	245	10	secrecy	secrecy	NOUN
ftr-289	245	11	,	,	PUNCT
ftr-289	245	12	41	41	NUM
ftr-289	245	13	various	various	ADJ
ftr-289	245	14	government	government	NOUN
ftr-289	245	15	authorities	authority	NOUN
ftr-289	245	16	have	have	AUX
ftr-289	245	17	indicated	indicate	VERB
ftr-289	245	18	that	that	SCONJ
ftr-289	245	19	the	the	DET
ftr-289	245	20	irs	irs	PROPN
ftr-289	245	21	uses	use	VERB
ftr-289	245	22	the	the	DET
ftr-289	245	23	dif	dif	ADJ
ftr-289	245	24	score	score	NOUN
ftr-289	245	25	as	as	ADP
ftr-289	245	26	a	a	DET
ftr-289	245	27	primary	primary	ADJ
ftr-289	245	28	method	method	NOUN
ftr-289	245	29	to	to	PART
ftr-289	245	30	determine	determine	VERB
ftr-289	245	31	which	which	DET
ftr-289	245	32	taxpayers	taxpayer	NOUN
ftr-289	245	33	to	to	PART
ftr-289	245	34	audit	audit	VERB
ftr-289	245	35	.	.	PUNCT
ftr-289	246	1	42	42	NUM
ftr-289	246	2	the	the	DET
ftr-289	246	3	dif	dif	PROPN
ftr-289	246	4	score	score	NOUN
ftr-289	246	5	employs	employ	VERB
ftr-289	246	6	a	a	DET
ftr-289	246	7	“	"	PUNCT
ftr-289	246	8	worst	bad	ADJ
ftr-289	246	9	-	-	PUNCT
ftr-289	246	10	first	first	ADJ
ftr-289	246	11	”	"	PUNCT
ftr-289	246	12	approach	approach	NOUN
ftr-289	246	13	by	by	ADP
ftr-289	246	14	focusing	focus	VERB
ftr-289	246	15	on	on	ADP
ftr-289	246	16	taxpayers	taxpayer	NOUN
ftr-289	246	17	who	who	PRON
ftr-289	246	18	are	be	AUX
ftr-289	246	19	likely	likely	ADJ
ftr-289	246	20	to	to	PART
ftr-289	246	21	be	be	AUX
ftr-289	246	22	the	the	DET
ftr-289	246	23	most	most	ADV
ftr-289	246	24	noncompliant	noncompliant	ADJ
ftr-289	246	25	,	,	PUNCT
ftr-289	246	26	as	as	SCONJ
ftr-289	246	27	determined	determine	VERB
ftr-289	246	28	by	by	ADP
ftr-289	246	29	deviation	deviation	NOUN
ftr-289	246	30	from	from	ADP
ftr-289	246	31	others	other	NOUN
ftr-289	246	32	.	.	PUNCT
ftr-289	247	1	43	43	NUM
ftr-289	248	1	the	the	DET
ftr-289	248	2	irs	irs	PROPN
ftr-289	248	3	has	have	AUX
ftr-289	248	4	described	describe	VERB
ftr-289	248	5	that	that	SCONJ
ftr-289	248	6	the	the	DET
ftr-289	248	7	dif	dif	X
ftr-289	248	8	score	score	NOUN
ftr-289	248	9	rates	rate	NOUN
ftr-289	248	10	tax	tax	NOUN
ftr-289	248	11	returns	return	NOUN
ftr-289	248	12	based	base	VERB
ftr-289	248	13	on	on	ADP
ftr-289	248	14	their	their	PRON
ftr-289	248	15	“	"	PUNCT
ftr-289	248	16	potential	potential	NOUN
ftr-289	248	17	for	for	ADP
ftr-289	248	18	[	[	PUNCT
ftr-289	248	19	tax	tax	NOUN
ftr-289	248	20	]	]	X
ftr-289	248	21	change	change	NOUN
ftr-289	248	22	,	,	PUNCT
ftr-289	248	23	based	base	VERB
ftr-289	248	24	on	on	ADP
ftr-289	248	25	past	past	ADJ
ftr-289	248	26	irs	irs	PROPN
ftr-289	248	27	experience	experience	NOUN
ftr-289	248	28	with	with	ADP
ftr-289	248	29	similar	similar	ADJ
ftr-289	248	30	returns	return	NOUN
ftr-289	248	31	.	.	PUNCT
ftr-289	248	32	”	"	PUNCT
ftr-289	249	1	44	44	NUM
ftr-289	249	2	the	the	DET
ftr-289	249	3	general	general	ADJ
ftr-289	249	4	accounting	accounting	NOUN
ftr-289	249	5	office	office	NOUN
ftr-289	249	6	,	,	PUNCT
ftr-289	249	7	now	now	ADV
ftr-289	249	8	the	the	DET
ftr-289	249	9	government	government	NOUN
ftr-289	249	10	accountability	accountability	NOUN
ftr-289	249	11	office	office	NOUN
ftr-289	249	12	(	(	PUNCT
ftr-289	249	13	“	"	PUNCT
ftr-289	249	14	gao	gao	PROPN
ftr-289	249	15	”	"	PUNCT
ftr-289	249	16	)	)	PUNCT
ftr-289	249	17	,	,	PUNCT
ftr-289	249	18	has	have	AUX
ftr-289	249	19	explained	explain	VERB
ftr-289	249	20	that	that	SCONJ
ftr-289	249	21	dif	dif	ADV
ftr-289	249	22	scores	score	NOUN
ftr-289	249	23	“	"	PUNCT
ftr-289	249	24	are	be	AUX
ftr-289	249	25	automatically	automatically	ADV
ftr-289	249	26	calculated	calculate	VERB
ftr-289	249	27	for	for	ADP
ftr-289	249	28	all	all	PRON
ftr-289	249	29	filed	file	VERB
ftr-289	249	30	individual	individual	ADJ
ftr-289	249	31	returns	return	NOUN
ftr-289	249	32	”	"	PUNCT
ftr-289	249	33	and	and	CCONJ
ftr-289	249	34	that	that	SCONJ
ftr-289	249	35	this	this	DET
ftr-289	249	36	“	"	PUNCT
ftr-289	249	37	calculation	calculation	NOUN
ftr-289	249	38	is	be	AUX
ftr-289	249	39	based	base	VERB
ftr-289	249	40	on	on	ADP
ftr-289	249	41	a	a	DET
ftr-289	249	42	series	series	NOUN
ftr-289	249	43	of	of	ADP
ftr-289	249	44	formulas	formula	NOUN
ftr-289	249	45	developed	develop	VERB
ftr-289	249	46	by	by	ADP
ftr-289	249	47	the	the	DET
ftr-289	249	48	irs	irs	PROPN
ftr-289	249	49	that	that	PRON
ftr-289	249	50	are	be	AUX
ftr-289	249	51	on	on	ADP
ftr-289	249	52	deviation	deviation	NOUN
ftr-289	249	53	from	from	ADP
ftr-289	249	54	average	average	ADJ
ftr-289	249	55	and	and	CCONJ
ftr-289	249	56	exploring	explore	VERB
ftr-289	249	57	impact	impact	NOUN
ftr-289	249	58	of	of	ADP
ftr-289	249	59	taxpayer	taxpayer	NOUN
ftr-289	249	60	communication	communication	NOUN
ftr-289	249	61	)	)	PUNCT
ftr-289	249	62	;	;	PUNCT
ftr-289	249	63	kim	kim	PROPN
ftr-289	249	64	bloomquist	bloomquist	PROPN
ftr-289	249	65	,	,	PUNCT
ftr-289	249	66	tax	tax	NOUN
ftr-289	249	67	compliance	compliance	NOUN
ftr-289	249	68	as	as	ADP
ftr-289	249	69	an	an	DET
ftr-289	249	70	evolutionary	evolutionary	ADJ
ftr-289	249	71	coordination	coordination	NOUN
ftr-289	249	72	game	game	NOUN
ftr-289	249	73	:	:	PUNCT
ftr-289	249	74	an	an	DET
ftr-289	249	75	agentbased	agentbase	VERB
ftr-289	249	76	approach	approach	NOUN
ftr-289	249	77	,	,	PUNCT
ftr-289	249	78	39	39	NUM
ftr-289	249	79	pub	pub	NOUN
ftr-289	249	80	.	.	PUNCT
ftr-289	250	1	fin	fin	AUX
ftr-289	250	2	.	.	PUNCT
ftr-289	250	3	rev	rev	PROPN
ftr-289	250	4	.	.	PROPN
ftr-289	250	5	25	25	NUM
ftr-289	250	6	,	,	PUNCT
ftr-289	250	7	40	40	NUM
ftr-289	250	8	(	(	PUNCT
ftr-289	250	9	2011	2011	NUM
ftr-289	250	10	)	)	PUNCT
ftr-289	251	1	[	[	X
ftr-289	251	2	hereinafter	hereinafter	NOUN
ftr-289	251	3	bloomquist	bloomquist	NOUN
ftr-289	251	4	,	,	PUNCT
ftr-289	251	5	tax	tax	NOUN
ftr-289	251	6	compliance	compliance	NOUN
ftr-289	251	7	]	]	X
ftr-289	251	8	(	(	PUNCT
ftr-289	251	9	modeling	model	VERB
ftr-289	251	10	tax	tax	NOUN
ftr-289	251	11	compliance	compliance	NOUN
ftr-289	251	12	in	in	ADP
ftr-289	251	13	an	an	DET
ftr-289	251	14	agent	agent	NOUN
ftr-289	251	15	-	-	PUNCT
ftr-289	251	16	based	base	VERB
ftr-289	251	17	framework	framework	NOUN
ftr-289	251	18	,	,	PUNCT
ftr-289	251	19	using	use	VERB
ftr-289	251	20	a	a	DET
ftr-289	251	21	modified	modify	VERB
ftr-289	251	22	-	-	PUNCT
ftr-289	251	23	dif	dif	ADJ
ftr-289	251	24	approach	approach	NOUN
ftr-289	251	25	)	)	PUNCT
ftr-289	251	26	;	;	PUNCT
ftr-289	251	27	scott	scott	PROPN
ftr-289	251	28	m.	m.	PROPN
ftr-289	251	29	gilpatric	gilpatric	PROPN
ftr-289	251	30	,	,	PUNCT
ftr-289	251	31	regulatory	regulatory	ADJ
ftr-289	251	32	enforcement	enforcement	NOUN
ftr-289	251	33	with	with	ADP
ftr-289	251	34	competitive	competitive	ADJ
ftr-289	251	35	endogenous	endogenous	ADJ
ftr-289	251	36	audit	audit	NOUN
ftr-289	251	37	mechanisms	mechanism	NOUN
ftr-289	251	38	,	,	PUNCT
ftr-289	251	39	42	42	NUM
ftr-289	251	40	rand	rand	NOUN
ftr-289	251	41	j.	j.	PROPN
ftr-289	251	42	econ	econ	PROPN
ftr-289	251	43	.	.	PUNCT
ftr-289	252	1	292	292	NUM
ftr-289	252	2	(	(	PUNCT
ftr-289	252	3	2011	2011	NUM
ftr-289	252	4	)	)	PUNCT
ftr-289	252	5	(	(	PUNCT
ftr-289	252	6	examining	examine	VERB
ftr-289	252	7	(	(	PUNCT
ftr-289	252	8	in	in	ADP
ftr-289	252	9	related	relate	VERB
ftr-289	252	10	,	,	PUNCT
ftr-289	252	11	environmental	environmental	ADJ
ftr-289	252	12	context	context	NOUN
ftr-289	252	13	)	)	PUNCT
ftr-289	252	14	endogenous	endogenous	ADJ
ftr-289	252	15	audit	audit	NOUN
ftr-289	252	16	mechanisms	mechanism	NOUN
ftr-289	252	17	in	in	ADP
ftr-289	252	18	experimental	experimental	ADJ
ftr-289	252	19	setting	setting	NOUN
ftr-289	252	20	and	and	CCONJ
ftr-289	252	21	finding	find	VERB
ftr-289	252	22	benefits	benefit	NOUN
ftr-289	252	23	of	of	ADP
ftr-289	252	24	contemporaneous	contemporaneous	ADJ
ftr-289	252	25	relative	relative	ADJ
ftr-289	252	26	comparisons	comparison	NOUN
ftr-289	252	27	)	)	PUNCT
ftr-289	252	28	;	;	PUNCT
ftr-289	252	29	dmitri	dmitri	PROPN
ftr-289	252	30	romanov	romanov	PROPN
ftr-289	252	31	,	,	PUNCT
ftr-289	252	32	costs	cost	NOUN
ftr-289	252	33	and	and	CCONJ
ftr-289	252	34	benefits	benefit	NOUN
ftr-289	252	35	of	of	ADP
ftr-289	252	36	marginal	marginal	ADJ
ftr-289	252	37	reallocation	reallocation	NOUN
ftr-289	252	38	of	of	ADP
ftr-289	252	39	tax	tax	NOUN
ftr-289	252	40	agency	agency	NOUN
ftr-289	252	41	resources	resource	NOUN
ftr-289	252	42	in	in	ADP
ftr-289	252	43	pursuing	pursue	VERB
ftr-289	252	44	the	the	DET
ftr-289	252	45	hard	hard	ADJ
ftr-289	252	46	-	-	PUNCT
ftr-289	252	47	to	to	ADP
ftr-289	252	48	-	-	PUNCT
ftr-289	252	49	tax	tax	NOUN
ftr-289	252	50	,	,	PUNCT
ftr-289	252	51	in	in	ADP
ftr-289	252	52	taxing	tax	VERB
ftr-289	252	53	the	the	DET
ftr-289	252	54	hard	hard	ADJ
ftr-289	252	55	-	-	PUNCT
ftr-289	252	56	to	to	ADP
ftr-289	252	57	-	-	PUNCT
ftr-289	252	58	tax	tax	NOUN
ftr-289	252	59	187	187	NUM
ftr-289	252	60	(	(	PUNCT
ftr-289	252	61	james	james	PROPN
ftr-289	252	62	alm	alm	PROPN
ftr-289	252	63	et	et	PROPN
ftr-289	252	64	al	al	PROPN
ftr-289	252	65	.	.	PUNCT
ftr-289	253	1	eds	eds	PROPN
ftr-289	253	2	.	.	PROPN
ftr-289	253	3	,	,	PUNCT
ftr-289	253	4	2004	2004	NUM
ftr-289	253	5	)	)	PUNCT
ftr-289	254	1	[	[	X
ftr-289	254	2	hereinafter	hereinafter	NOUN
ftr-289	254	3	taxing	tax	VERB
ftr-289	254	4	the	the	DET
ftr-289	254	5	hard	hard	ADJ
ftr-289	254	6	-	-	PUNCT
ftr-289	254	7	to	to	ADP
ftr-289	254	8	-	-	PUNCT
ftr-289	254	9	tax	tax	NOUN
ftr-289	254	10	]	]	PUNCT
ftr-289	254	11	(	(	PUNCT
ftr-289	254	12	exploring	explore	VERB
ftr-289	254	13	means	mean	NOUN
ftr-289	254	14	of	of	ADP
ftr-289	254	15	determining	determine	VERB
ftr-289	254	16	marginal	marginal	ADJ
ftr-289	254	17	assessments	assessment	NOUN
ftr-289	254	18	for	for	ADP
ftr-289	254	19	different	different	ADJ
ftr-289	254	20	enforcement	enforcement	NOUN
ftr-289	254	21	strategies	strategy	NOUN
ftr-289	254	22	)	)	PUNCT
ftr-289	254	23	.	.	PUNCT
ftr-289	255	1	41	41	NUM
ftr-289	255	2	.	.	PUNCT
ftr-289	256	1	see	see	VERB
ftr-289	256	2	i.r.m	i.r.m	PROPN
ftr-289	256	3	.	.	PUNCT
ftr-289	257	1	§	§	PROPN
ftr-289	257	2	4.19.11.1.5.1(8)-(9	4.19.11.1.5.1(8)-(9	NUM
ftr-289	257	3	)	)	PUNCT
ftr-289	257	4	(	(	PUNCT
ftr-289	257	5	2007	2007	NUM
ftr-289	257	6	)	)	PUNCT
ftr-289	257	7	(	(	PUNCT
ftr-289	257	8	describing	describe	VERB
ftr-289	257	9	that	that	SCONJ
ftr-289	257	10	“	"	PUNCT
ftr-289	257	11	dif	dif	X
ftr-289	257	12	mathematical	mathematical	ADJ
ftr-289	257	13	formulas	formula	NOUN
ftr-289	257	14	are	be	AUX
ftr-289	257	15	confidential	confidential	ADJ
ftr-289	257	16	in	in	ADP
ftr-289	257	17	nature	nature	NOUN
ftr-289	257	18	and	and	CCONJ
ftr-289	257	19	are	be	AUX
ftr-289	257	20	distributed	distribute	VERB
ftr-289	257	21	to	to	ADP
ftr-289	257	22	irs	irs	PROPN
ftr-289	257	23	personnel	personnel	NOUN
ftr-289	257	24	only	only	ADV
ftr-289	257	25	on	on	ADP
ftr-289	257	26	a	a	DET
ftr-289	257	27	need	need	VERB
ftr-289	257	28	-	-	PUNCT
ftr-289	257	29	to	to	ADP
ftr-289	257	30	-	-	PUNCT
ftr-289	257	31	know	know	VERB
ftr-289	257	32	basis	basis	NOUN
ftr-289	257	33	”	"	PUNCT
ftr-289	257	34	and	and	CCONJ
ftr-289	257	35	that	that	SCONJ
ftr-289	257	36	“	"	PUNCT
ftr-289	257	37	dif	dif	X
ftr-289	257	38	formulas	formula	NOUN
ftr-289	257	39	are	be	AUX
ftr-289	257	40	for	for	ADP
ftr-289	257	41	official	official	ADJ
ftr-289	257	42	use	use	NOUN
ftr-289	257	43	only	only	ADV
ftr-289	257	44	and	and	CCONJ
ftr-289	257	45	will	will	AUX
ftr-289	257	46	not	not	PART
ftr-289	257	47	be	be	AUX
ftr-289	257	48	discussed	discuss	VERB
ftr-289	257	49	with	with	ADP
ftr-289	257	50	unauthorized	unauthorized	ADJ
ftr-289	257	51	personnel	personnel	NOUN
ftr-289	257	52	”	"	PUNCT
ftr-289	257	53	)	)	PUNCT
ftr-289	257	54	.	.	PUNCT
ftr-289	258	1	42	42	NUM
ftr-289	258	2	.	.	PUNCT
ftr-289	259	1	u.s	u.s	PROPN
ftr-289	259	2	.	.	PROPN
ftr-289	259	3	general	general	ADJ
ftr-289	259	4	accounting	accounting	PROPN
ftr-289	259	5	office	office	PROPN
ftr-289	259	6	,	,	PUNCT
ftr-289	259	7	gao	gao	PROPN
ftr-289	259	8	/	/	SYM
ftr-289	259	9	ggd-99	ggd-99	NOUN
ftr-289	259	10	-	-	PUNCT
ftr-289	259	11	30	30	NUM
ftr-289	259	12	,	,	PUNCT
ftr-289	259	13	tax	tax	NOUN
ftr-289	259	14	administration	administration	NOUN
ftr-289	259	15	irs	irs	PROPN
ftr-289	259	16	’	'	PUNCT
ftr-289	259	17	return	return	NOUN
ftr-289	259	18	selection	selection	NOUN
ftr-289	259	19	process	process	NOUN
ftr-289	259	20	(	(	PUNCT
ftr-289	259	21	1999	1999	NUM
ftr-289	259	22	)	)	PUNCT
ftr-289	260	1	[	[	X
ftr-289	260	2	hereinafter	hereinafter	NOUN
ftr-289	260	3	irs	irs	PROPN
ftr-289	260	4	’	'	PUNCT
ftr-289	260	5	return	return	NOUN
ftr-289	260	6	selection	selection	NOUN
ftr-289	260	7	process	process	NOUN
ftr-289	260	8	]	]	PUNCT
ftr-289	260	9	(	(	PUNCT
ftr-289	260	10	indicating	indicate	VERB
ftr-289	260	11	that	that	SCONJ
ftr-289	260	12	59	59	NUM
ftr-289	260	13	%	%	NOUN
ftr-289	260	14	of	of	ADP
ftr-289	260	15	the	the	DET
ftr-289	260	16	closed	closed	ADJ
ftr-289	260	17	books	book	NOUN
ftr-289	260	18	and	and	CCONJ
ftr-289	260	19	records	record	VERB
ftr-289	260	20	audits	audits	NOUN
ftr-289	260	21	of	of	ADP
ftr-289	260	22	returns	return	NOUN
ftr-289	260	23	received	receive	VERB
ftr-289	260	24	in	in	ADP
ftr-289	260	25	1992	1992	NUM
ftr-289	260	26	,	,	PUNCT
ftr-289	260	27	1993	1993	NUM
ftr-289	260	28	,	,	PUNCT
ftr-289	260	29	and	and	CCONJ
ftr-289	260	30	1994	1994	NUM
ftr-289	260	31	were	be	AUX
ftr-289	260	32	selected	select	VERB
ftr-289	260	33	using	use	VERB
ftr-289	260	34	the	the	DET
ftr-289	260	35	dif	dif	ADJ
ftr-289	260	36	score	score	NOUN
ftr-289	260	37	)	)	PUNCT
ftr-289	260	38	;	;	PUNCT
ftr-289	260	39	internal	internal	ADJ
ftr-289	260	40	revenue	revenue	NOUN
ftr-289	260	41	serv	serv	X
ftr-289	260	42	.	.	PUNCT
ftr-289	261	1	,	,	PUNCT
ftr-289	261	2	fact	fact	NOUN
ftr-289	261	3	sheet	sheet	NOUN
ftr-289	261	4	2006	2006	NUM
ftr-289	261	5	-	-	SYM
ftr-289	261	6	10	10	NUM
ftr-289	261	7	,	,	PUNCT
ftr-289	261	8	the	the	DET
ftr-289	261	9	examination	examination	NOUN
ftr-289	261	10	(	(	PUNCT
ftr-289	261	11	audit	audit	NOUN
ftr-289	261	12	)	)	PUNCT
ftr-289	261	13	process	process	NOUN
ftr-289	261	14	,	,	PUNCT
ftr-289	261	15	(	(	PUNCT
ftr-289	261	16	january	january	PROPN
ftr-289	261	17	2006	2006	NUM
ftr-289	261	18	)	)	PUNCT
ftr-289	261	19	,	,	PUNCT
ftr-289	261	20	http://www.irs.gov/uac/the-examination(audit)-process	http://www.irs.gov/uac/the-examination(audit)-process	NOUN
ftr-289	261	21	[	[	X
ftr-289	261	22	hereinafter	hereinafter	VERB
ftr-289	261	23	the	the	DET
ftr-289	261	24	examination	examination	NOUN
ftr-289	261	25	(	(	PUNCT
ftr-289	261	26	audit	audit	NOUN
ftr-289	261	27	)	)	PUNCT
ftr-289	261	28	process	process	NOUN
ftr-289	261	29	]	]	PUNCT
ftr-289	261	30	;	;	PUNCT
ftr-289	261	31	see	see	VERB
ftr-289	261	32	also	also	ADV
ftr-289	261	33	william	william	PROPN
ftr-289	261	34	hoffman	hoffman	PROPN
ftr-289	261	35	,	,	PUNCT
ftr-289	261	36	irs	irs	PROPN
ftr-289	261	37	does	do	AUX
ftr-289	261	38	n’t	not	PART
ftr-289	261	39	target	target	VERB
ftr-289	261	40	small	small	ADJ
ftr-289	261	41	businesses	business	NOUN
ftr-289	261	42	for	for	ADP
ftr-289	261	43	audits	audits	NOUN
ftr-289	261	44	,	,	PUNCT
ftr-289	261	45	werfel	werfel	NOUN
ftr-289	261	46	says	say	VERB
ftr-289	261	47	,	,	PUNCT
ftr-289	261	48	2013	2013	NUM
ftr-289	261	49	tax	tax	NOUN
ftr-289	261	50	notes	note	NOUN
ftr-289	261	51	today	today	NOUN
ftr-289	261	52	138	138	NUM
ftr-289	261	53	-	-	SYM
ftr-289	261	54	2	2	NUM
ftr-289	261	55	(	(	PUNCT
ftr-289	261	56	july	july	PROPN
ftr-289	261	57	18	18	NUM
ftr-289	261	58	,	,	PUNCT
ftr-289	261	59	2013	2013	NUM
ftr-289	261	60	)	)	PUNCT
ftr-289	262	1	[	[	X
ftr-289	262	2	hereinafter	hereinafter	NOUN
ftr-289	262	3	hoffman	hoffman	NOUN
ftr-289	262	4	,	,	PUNCT
ftr-289	262	5	irs	irs	PROPN
ftr-289	262	6	does	do	AUX
ftr-289	262	7	n’t	not	PART
ftr-289	262	8	target	target	VERB
ftr-289	262	9	]	]	PUNCT
ftr-289	262	10	(	(	PUNCT
ftr-289	262	11	recently	recently	ADV
ftr-289	262	12	discussing	discuss	VERB
ftr-289	262	13	use	use	NOUN
ftr-289	262	14	of	of	ADP
ftr-289	262	15	dif	dif	ADJ
ftr-289	262	16	score	score	NOUN
ftr-289	262	17	)	)	PUNCT
ftr-289	262	18	.	.	PUNCT
ftr-289	263	1	43	43	NUM
ftr-289	263	2	.	.	PUNCT
ftr-289	264	1	bloomquist	bloomquist	PROPN
ftr-289	264	2	,	,	PUNCT
ftr-289	264	3	tax	tax	NOUN
ftr-289	264	4	compliance	compliance	NOUN
ftr-289	264	5	,	,	PUNCT
ftr-289	264	6	supra	supra	PROPN
ftr-289	264	7	note	note	NOUN
ftr-289	264	8	40	40	NUM
ftr-289	264	9	,	,	PUNCT
ftr-289	264	10	at	at	ADP
ftr-289	264	11	40	40	NUM
ftr-289	264	12	(	(	PUNCT
ftr-289	264	13	“	"	PUNCT
ftr-289	264	14	the	the	DET
ftr-289	264	15	goal	goal	NOUN
ftr-289	264	16	of	of	ADP
ftr-289	264	17	irs	irs	PROPN
ftr-289	264	18	dif	dif	ADV
ftr-289	264	19	methodology	methodology	NOUN
ftr-289	264	20	is	be	AUX
ftr-289	264	21	the	the	DET
ftr-289	264	22	same	same	ADJ
ftr-289	264	23	—	—	PUNCT
ftr-289	264	24	to	to	PART
ftr-289	264	25	identify	identify	VERB
ftr-289	264	26	the	the	DET
ftr-289	264	27	least	least	ADJ
ftr-289	264	28	compliant	compliant	ADJ
ftr-289	264	29	taxpayers	taxpayer	NOUN
ftr-289	264	30	for	for	ADP
ftr-289	264	31	audit	audit	NOUN
ftr-289	264	32	.	.	PUNCT
ftr-289	264	33	”	"	PUNCT
ftr-289	264	34	)	)	PUNCT
ftr-289	264	35	.	.	PUNCT
ftr-289	265	1	44	44	NUM
ftr-289	265	2	.	.	PUNCT
ftr-289	266	1	the	the	DET
ftr-289	266	2	examination	examination	NOUN
ftr-289	266	3	(	(	PUNCT
ftr-289	266	4	audit	audit	NOUN
ftr-289	266	5	)	)	PUNCT
ftr-289	266	6	process	process	NOUN
ftr-289	266	7	,	,	PUNCT
ftr-289	266	8	supra	supra	PROPN
ftr-289	266	9	note	note	PROPN
ftr-289	266	10	42	42	NUM
ftr-289	266	11	;	;	PUNCT
ftr-289	266	12	see	see	VERB
ftr-289	266	13	also	also	ADV
ftr-289	266	14	i.r.m	i.r.m	PROPN
ftr-289	266	15	.	.	PUNCT
ftr-289	267	1	§	§	PROPN
ftr-289	267	2	4.19.11.1.5.1	4.19.11.1.5.1	NUM
ftr-289	267	3	(	(	PUNCT
ftr-289	267	4	2007	2007	NUM
ftr-289	267	5	)	)	PUNCT
ftr-289	267	6	(	(	PUNCT
ftr-289	267	7	describing	describe	VERB
ftr-289	267	8	how	how	SCONJ
ftr-289	267	9	dif	dif	ADJ
ftr-289	267	10	score	score	NOUN
ftr-289	267	11	works	work	VERB
ftr-289	267	12	)	)	PUNCT
ftr-289	267	13	.	.	PUNCT
ftr-289	268	1	336	336	NUM
ftr-289	268	2	florida	florida	PROPN
ftr-289	268	3	tax	tax	NOUN
ftr-289	268	4	review	review	NOUN
ftr-289	269	1	[	[	X
ftr-289	269	2	vol	vol	NOUN
ftr-289	269	3	.	.	PUNCT
ftr-289	270	1	16:6	16:6	NUM
ftr-289	270	2	designed	design	VERB
ftr-289	270	3	to	to	PART
ftr-289	270	4	indicate	indicate	VERB
ftr-289	270	5	the	the	DET
ftr-289	270	6	returns	return	NOUN
ftr-289	270	7	that	that	PRON
ftr-289	270	8	have	have	VERB
ftr-289	270	9	the	the	DET
ftr-289	270	10	highest	high	ADJ
ftr-289	270	11	probability	probability	NOUN
ftr-289	270	12	of	of	ADP
ftr-289	270	13	a	a	DET
ftr-289	270	14	tax	tax	NOUN
ftr-289	270	15	change	change	NOUN
ftr-289	270	16	if	if	SCONJ
ftr-289	270	17	audited	audit	VERB
ftr-289	270	18	.	.	PUNCT
ftr-289	270	19	”	"	PUNCT
ftr-289	271	1	45	45	NUM
ftr-289	271	2	as	as	SCONJ
ftr-289	271	3	implied	imply	VERB
ftr-289	271	4	from	from	ADP
ftr-289	271	5	the	the	DET
ftr-289	271	6	above	above	ADJ
ftr-289	271	7	description	description	NOUN
ftr-289	271	8	,	,	PUNCT
ftr-289	271	9	the	the	DET
ftr-289	271	10	dif	dif	ADJ
ftr-289	271	11	score	score	NOUN
ftr-289	271	12	focuses	focus	VERB
ftr-289	271	13	on	on	ADP
ftr-289	271	14	the	the	DET
ftr-289	271	15	direct	direct	ADJ
ftr-289	271	16	revenue	revenue	NOUN
ftr-289	271	17	yield	yield	NOUN
ftr-289	271	18	from	from	ADP
ftr-289	271	19	audit	audit	NOUN
ftr-289	271	20	,	,	PUNCT
ftr-289	271	21	allocating	allocate	VERB
ftr-289	271	22	resources	resource	NOUN
ftr-289	271	23	based	base	VERB
ftr-289	271	24	on	on	ADP
ftr-289	271	25	the	the	DET
ftr-289	271	26	tax	tax	NOUN
ftr-289	271	27	liability	liability	NOUN
ftr-289	271	28	that	that	PRON
ftr-289	271	29	would	would	AUX
ftr-289	271	30	be	be	AUX
ftr-289	271	31	paid	pay	VERB
ftr-289	271	32	as	as	ADP
ftr-289	271	33	a	a	DET
ftr-289	271	34	result	result	NOUN
ftr-289	271	35	of	of	ADP
ftr-289	271	36	audit	audit	NOUN
ftr-289	271	37	.	.	PUNCT
ftr-289	272	1	46	46	NUM
ftr-289	272	2	evidence	evidence	NOUN
ftr-289	272	3	suggests	suggest	VERB
ftr-289	272	4	that	that	SCONJ
ftr-289	272	5	the	the	DET
ftr-289	272	6	dif	dif	ADJ
ftr-289	272	7	score	score	NOUN
ftr-289	272	8	is	be	AUX
ftr-289	272	9	likely	likely	ADJ
ftr-289	272	10	a	a	DET
ftr-289	272	11	cost	cost	NOUN
ftr-289	272	12	effective	effective	ADJ
ftr-289	272	13	way	way	NOUN
ftr-289	272	14	to	to	PART
ftr-289	272	15	allocate	allocate	VERB
ftr-289	272	16	audit	audit	NOUN
ftr-289	272	17	resources	resource	NOUN
ftr-289	272	18	toward	toward	ADP
ftr-289	272	19	taxpayers	taxpayer	NOUN
ftr-289	272	20	likely	likely	ADJ
ftr-289	272	21	to	to	PART
ftr-289	272	22	owe	owe	VERB
ftr-289	272	23	the	the	DET
ftr-289	272	24	most	most	ADJ
ftr-289	272	25	on	on	ADP
ftr-289	272	26	audit	audit	NOUN
ftr-289	272	27	.	.	PUNCT
ftr-289	273	1	prior	prior	ADV
ftr-289	273	2	to	to	ADP
ftr-289	273	3	the	the	DET
ftr-289	273	4	dif	dif	ADJ
ftr-289	273	5	score	score	NOUN
ftr-289	273	6	,	,	PUNCT
ftr-289	273	7	the	the	DET
ftr-289	273	8	irs	irs	PROPN
ftr-289	273	9	had	have	VERB
ftr-289	273	10	no	no	DET
ftr-289	273	11	systematic	systematic	ADJ
ftr-289	273	12	way	way	NOUN
ftr-289	273	13	to	to	PART
ftr-289	273	14	determine	determine	VERB
ftr-289	273	15	which	which	DET
ftr-289	273	16	returns	return	NOUN
ftr-289	273	17	were	be	AUX
ftr-289	273	18	likely	likely	ADJ
ftr-289	273	19	to	to	PART
ftr-289	273	20	produce	produce	VERB
ftr-289	273	21	the	the	DET
ftr-289	273	22	highest	high	ADJ
ftr-289	273	23	yield	yield	NOUN
ftr-289	273	24	on	on	ADP
ftr-289	273	25	audit	audit	NOUN
ftr-289	273	26	,	,	PUNCT
ftr-289	273	27	and	and	CCONJ
ftr-289	273	28	the	the	DET
ftr-289	273	29	irs	irs	PROPN
ftr-289	273	30	used	use	VERB
ftr-289	273	31	significant	significant	ADJ
ftr-289	273	32	time	time	NOUN
ftr-289	273	33	and	and	CCONJ
ftr-289	273	34	resources	resource	NOUN
ftr-289	273	35	to	to	PART
ftr-289	273	36	make	make	VERB
ftr-289	273	37	these	these	DET
ftr-289	273	38	determinations	determination	NOUN
ftr-289	273	39	.	.	PUNCT
ftr-289	274	1	47	47	NUM
ftr-289	274	2	early	early	ADJ
ftr-289	274	3	evaluations	evaluation	NOUN
ftr-289	274	4	of	of	ADP
ftr-289	274	5	the	the	DET
ftr-289	274	6	dif	dif	ADJ
ftr-289	274	7	score	score	NOUN
ftr-289	274	8	revealed	reveal	VERB
ftr-289	274	9	that	that	SCONJ
ftr-289	274	10	it	it	PRON
ftr-289	274	11	significantly	significantly	ADV
ftr-289	274	12	raised	raise	VERB
ftr-289	274	13	the	the	DET
ftr-289	274	14	average	average	ADJ
ftr-289	274	15	yield	yield	NOUN
ftr-289	274	16	per	per	ADP
ftr-289	274	17	return	return	NOUN
ftr-289	274	18	audited	audit	VERB
ftr-289	274	19	.	.	PUNCT
ftr-289	275	1	48	48	NUM
ftr-289	275	2	the	the	DET
ftr-289	275	3	same	same	ADJ
ftr-289	275	4	research	research	NOUN
ftr-289	275	5	showed	show	VERB
ftr-289	275	6	the	the	DET
ftr-289	275	7	dif	dif	ADJ
ftr-289	275	8	score	score	NOUN
ftr-289	275	9	vastly	vastly	ADV
ftr-289	275	10	superior	superior	ADJ
ftr-289	275	11	to	to	ADP
ftr-289	275	12	random	random	ADJ
ftr-289	275	13	selection	selection	NOUN
ftr-289	275	14	,	,	PUNCT
ftr-289	275	15	again	again	ADV
ftr-289	275	16	as	as	SCONJ
ftr-289	275	17	measured	measure	VERB
ftr-289	275	18	in	in	ADP
ftr-289	275	19	terms	term	NOUN
ftr-289	275	20	of	of	ADP
ftr-289	275	21	average	average	ADJ
ftr-289	275	22	tax	tax	NOUN
ftr-289	275	23	yield	yield	NOUN
ftr-289	275	24	per	per	ADP
ftr-289	275	25	return	return	NOUN
ftr-289	275	26	audited	audit	VERB
ftr-289	275	27	.	.	PUNCT
ftr-289	276	1	49	49	NUM
ftr-289	276	2	however	however	ADV
ftr-289	276	3	,	,	PUNCT
ftr-289	276	4	the	the	DET
ftr-289	276	5	more	more	ADV
ftr-289	276	6	important	important	ADJ
ftr-289	276	7	(	(	PUNCT
ftr-289	276	8	and	and	CCONJ
ftr-289	276	9	unanswered	unanswered	ADJ
ftr-289	276	10	)	)	PUNCT
ftr-289	276	11	question	question	NOUN
ftr-289	276	12	is	be	AUX
ftr-289	276	13	whether	whether	SCONJ
ftr-289	276	14	the	the	DET
ftr-289	276	15	dif	dif	X
ftr-289	276	16	score	score	NOUN
ftr-289	276	17	maximizes	maximize	VERB
ftr-289	276	18	overall	overall	ADJ
ftr-289	276	19	compliance	compliance	NOUN
ftr-289	276	20	(	(	PUNCT
ftr-289	276	21	inclusive	inclusive	ADJ
ftr-289	276	22	of	of	ADP
ftr-289	276	23	individuals	individual	NOUN
ftr-289	276	24	not	not	PART
ftr-289	276	25	actually	actually	ADV
ftr-289	276	26	audited	audit	VERB
ftr-289	276	27	)	)	PUNCT
ftr-289	276	28	.	.	PUNCT
ftr-289	277	1	50	50	NUM
ftr-289	277	2	researchers	researcher	NOUN
ftr-289	277	3	have	have	AUX
ftr-289	277	4	concluded	conclude	VERB
ftr-289	277	5	that	that	SCONJ
ftr-289	277	6	the	the	DET
ftr-289	277	7	indirect	indirect	ADJ
ftr-289	277	8	yield	yield	NOUN
ftr-289	277	9	from	from	ADP
ftr-289	277	10	45	45	NUM
ftr-289	277	11	.	.	PUNCT
ftr-289	278	1	irs	irs	PROPN
ftr-289	278	2	’	'	PUNCT
ftr-289	278	3	return	return	NOUN
ftr-289	278	4	selection	selection	NOUN
ftr-289	278	5	process	process	NOUN
ftr-289	278	6	,	,	PUNCT
ftr-289	278	7	supra	supra	PROPN
ftr-289	278	8	note	note	NOUN
ftr-289	278	9	42	42	NUM
ftr-289	278	10	,	,	PUNCT
ftr-289	278	11	at	at	ADP
ftr-289	278	12	2	2	NUM
ftr-289	278	13	.	.	NOUN
ftr-289	278	14	46	46	NUM
ftr-289	278	15	.	.	PUNCT
ftr-289	279	1	comptroller	comptroller	NOUN
ftr-289	279	2	general	general	NOUN
ftr-289	279	3	of	of	ADP
ftr-289	279	4	the	the	DET
ftr-289	279	5	united	united	PROPN
ftr-289	279	6	states	states	PROPN
ftr-289	279	7	,	,	PUNCT
ftr-289	279	8	ggd-76	ggd-76	NOUN
ftr-289	279	9	-	-	X
ftr-289	279	10	55	55	NUM
ftr-289	279	11	,	,	PUNCT
ftr-289	279	12	how	how	SCONJ
ftr-289	279	13	the	the	DET
ftr-289	279	14	internal	internal	ADJ
ftr-289	279	15	revenue	revenue	NOUN
ftr-289	279	16	service	service	NOUN
ftr-289	279	17	selects	select	VERB
ftr-289	279	18	individual	individual	ADJ
ftr-289	279	19	income	income	NOUN
ftr-289	279	20	tax	tax	NOUN
ftr-289	279	21	returns	return	NOUN
ftr-289	279	22	for	for	ADP
ftr-289	279	23	audit	audit	NOUN
ftr-289	279	24	28	28	NUM
ftr-289	279	25	(	(	PUNCT
ftr-289	279	26	nov	nov	PROPN
ftr-289	279	27	.	.	PROPN
ftr-289	279	28	5	5	NUM
ftr-289	279	29	,	,	PUNCT
ftr-289	279	30	1976	1976	NUM
ftr-289	279	31	)	)	PUNCT
ftr-289	280	1	[	[	X
ftr-289	280	2	hereinafter	hereinafter	NOUN
ftr-289	280	3	how	how	SCONJ
ftr-289	280	4	the	the	DET
ftr-289	280	5	irs	irs	PROPN
ftr-289	280	6	selects	select	VERB
ftr-289	280	7	]	]	PUNCT
ftr-289	280	8	;	;	PUNCT
ftr-289	280	9	irs	irs	PROPN
ftr-289	280	10	’	'	PUNCT
ftr-289	280	11	return	return	NOUN
ftr-289	280	12	selection	selection	NOUN
ftr-289	280	13	process	process	NOUN
ftr-289	280	14	,	,	PUNCT
ftr-289	280	15	supra	supra	PROPN
ftr-289	280	16	note	note	NOUN
ftr-289	280	17	42	42	NUM
ftr-289	280	18	,	,	PUNCT
ftr-289	280	19	at	at	ADP
ftr-289	280	20	2	2	NUM
ftr-289	280	21	;	;	PUNCT
ftr-289	280	22	the	the	DET
ftr-289	280	23	examination	examination	NOUN
ftr-289	280	24	(	(	PUNCT
ftr-289	280	25	audit	audit	NOUN
ftr-289	280	26	)	)	PUNCT
ftr-289	280	27	process	process	NOUN
ftr-289	280	28	,	,	PUNCT
ftr-289	280	29	supra	supra	PROPN
ftr-289	280	30	note	note	NOUN
ftr-289	280	31	42	42	NUM
ftr-289	280	32	(	(	PUNCT
ftr-289	280	33	indicating	indicate	VERB
ftr-289	280	34	that	that	SCONJ
ftr-289	280	35	“	"	PUNCT
ftr-289	280	36	irs	irs	PROPN
ftr-289	280	37	personnel	personnel	NOUN
ftr-289	280	38	screen	screen	NOUN
ftr-289	280	39	the	the	DET
ftr-289	280	40	highest	highest	ADV
ftr-289	280	41	-	-	PUNCT
ftr-289	280	42	scoring	scoring	NOUN
ftr-289	280	43	returns	return	NOUN
ftr-289	280	44	,	,	PUNCT
ftr-289	280	45	selecting	select	VERB
ftr-289	280	46	some	some	PRON
ftr-289	280	47	for	for	ADP
ftr-289	280	48	audit	audit	NOUN
ftr-289	280	49	and	and	CCONJ
ftr-289	280	50	identifying	identify	VERB
ftr-289	280	51	the	the	DET
ftr-289	280	52	items	item	NOUN
ftr-289	280	53	on	on	ADP
ftr-289	280	54	these	these	DET
ftr-289	280	55	returns	return	NOUN
ftr-289	280	56	that	that	PRON
ftr-289	280	57	are	be	AUX
ftr-289	280	58	most	most	ADV
ftr-289	280	59	likely	likely	ADJ
ftr-289	280	60	to	to	PART
ftr-289	280	61	need	need	VERB
ftr-289	280	62	review	review	NOUN
ftr-289	280	63	”	"	PUNCT
ftr-289	280	64	)	)	PUNCT
ftr-289	280	65	;	;	PUNCT
ftr-289	281	1	james	james	PROPN
ftr-289	281	2	andreoni	andreoni	VERB
ftr-289	281	3	et	et	PROPN
ftr-289	281	4	al	al	PROPN
ftr-289	281	5	.	.	PROPN
ftr-289	281	6	,	,	PUNCT
ftr-289	281	7	tax	tax	NOUN
ftr-289	281	8	compliance	compliance	NOUN
ftr-289	281	9	,	,	PUNCT
ftr-289	281	10	36	36	NUM
ftr-289	281	11	j.	j.	PROPN
ftr-289	281	12	econ	econ	PROPN
ftr-289	281	13	.	.	PUNCT
ftr-289	282	1	lit	lit	PROPN
ftr-289	282	2	.	.	PUNCT
ftr-289	283	1	818	818	NUM
ftr-289	283	2	,	,	PUNCT
ftr-289	283	3	826	826	NUM
ftr-289	283	4	(	(	PUNCT
ftr-289	283	5	1998	1998	NUM
ftr-289	283	6	)	)	PUNCT
ftr-289	284	1	[	[	X
ftr-289	284	2	hereinafter	hereinafter	NOUN
ftr-289	284	3	andreoni	andreoni	VERB
ftr-289	284	4	et	et	PROPN
ftr-289	284	5	al	al	PROPN
ftr-289	284	6	.	.	PROPN
ftr-289	284	7	,	,	PUNCT
ftr-289	284	8	tax	tax	NOUN
ftr-289	284	9	compliance	compliance	NOUN
ftr-289	284	10	]	]	PUNCT
ftr-289	284	11	(	(	PUNCT
ftr-289	284	12	explaining	explain	VERB
ftr-289	284	13	that	that	SCONJ
ftr-289	284	14	“	"	PUNCT
ftr-289	284	15	the	the	DET
ftr-289	284	16	irs	irs	PROPN
ftr-289	284	17	develops	develop	VERB
ftr-289	284	18	its	its	PRON
ftr-289	284	19	infamous	infamous	ADJ
ftr-289	284	20	dif	dif	ADJ
ftr-289	284	21	score	score	NOUN
ftr-289	284	22	for	for	ADP
ftr-289	284	23	the	the	DET
ftr-289	284	24	explicit	explicit	ADJ
ftr-289	284	25	purpose	purpose	NOUN
ftr-289	284	26	of	of	ADP
ftr-289	284	27	identifying	identify	VERB
ftr-289	284	28	those	those	DET
ftr-289	284	29	returns	return	NOUN
ftr-289	284	30	within	within	ADP
ftr-289	284	31	a	a	DET
ftr-289	284	32	given	give	VERB
ftr-289	284	33	audit	audit	NOUN
ftr-289	284	34	class	class	NOUN
ftr-289	284	35	with	with	ADP
ftr-289	284	36	the	the	DET
ftr-289	284	37	highest	high	ADJ
ftr-289	284	38	potential	potential	ADJ
ftr-289	284	39	audit	audit	NOUN
ftr-289	284	40	yield	yield	NOUN
ftr-289	284	41	”	"	PUNCT
ftr-289	284	42	)	)	PUNCT
ftr-289	284	43	.	.	PUNCT
ftr-289	285	1	47	47	NUM
ftr-289	285	2	.	.	PUNCT
ftr-289	286	1	irs	irs	PROPN
ftr-289	286	2	’	'	PUNCT
ftr-289	286	3	return	return	NOUN
ftr-289	286	4	selection	selection	NOUN
ftr-289	286	5	process	process	NOUN
ftr-289	286	6	,	,	PUNCT
ftr-289	286	7	supra	supra	PROPN
ftr-289	286	8	note	note	NOUN
ftr-289	286	9	42	42	NUM
ftr-289	286	10	,	,	PUNCT
ftr-289	286	11	at	at	ADP
ftr-289	286	12	3–4	3–4	NUM
ftr-289	286	13	(	(	PUNCT
ftr-289	286	14	describing	describe	VERB
ftr-289	286	15	how	how	SCONJ
ftr-289	286	16	,	,	PUNCT
ftr-289	286	17	before	before	ADP
ftr-289	286	18	the	the	DET
ftr-289	286	19	advent	advent	NOUN
ftr-289	286	20	of	of	ADP
ftr-289	286	21	the	the	DET
ftr-289	286	22	dif	dif	ADJ
ftr-289	286	23	score	score	NOUN
ftr-289	286	24	,	,	PUNCT
ftr-289	286	25	the	the	DET
ftr-289	286	26	“	"	PUNCT
ftr-289	286	27	irs	irs	PROPN
ftr-289	286	28	had	have	VERB
ftr-289	286	29	no	no	DET
ftr-289	286	30	systematic	systematic	ADJ
ftr-289	286	31	way	way	NOUN
ftr-289	286	32	to	to	PART
ftr-289	286	33	evaluate	evaluate	VERB
ftr-289	286	34	which	which	PRON
ftr-289	286	35	among	among	ADP
ftr-289	286	36	all	all	DET
ftr-289	286	37	filed	file	VERB
ftr-289	286	38	returns	return	NOUN
ftr-289	286	39	had	have	VERB
ftr-289	286	40	the	the	DET
ftr-289	286	41	greatest	great	ADJ
ftr-289	286	42	potential	potential	NOUN
ftr-289	286	43	for	for	ADP
ftr-289	286	44	changes	change	NOUN
ftr-289	286	45	to	to	ADP
ftr-289	286	46	the	the	DET
ftr-289	286	47	reported	report	VERB
ftr-289	286	48	tax	tax	NOUN
ftr-289	286	49	if	if	SCONJ
ftr-289	286	50	audited	audit	VERB
ftr-289	286	51	,	,	PUNCT
ftr-289	286	52	”	"	PUNCT
ftr-289	286	53	and	and	CCONJ
ftr-289	286	54	instead	instead	ADV
ftr-289	286	55	had	have	VERB
ftr-289	286	56	to	to	PART
ftr-289	286	57	rely	rely	VERB
ftr-289	286	58	“	"	PUNCT
ftr-289	286	59	on	on	ADP
ftr-289	286	60	its	its	PRON
ftr-289	286	61	auditors	auditor	NOUN
ftr-289	286	62	across	across	ADP
ftr-289	286	63	the	the	DET
ftr-289	286	64	country	country	NOUN
ftr-289	286	65	to	to	PART
ftr-289	286	66	identify	identify	VERB
ftr-289	286	67	which	which	DET
ftr-289	286	68	returns	return	VERB
ftr-289	286	69	to	to	PART
ftr-289	286	70	audit	audit	VERB
ftr-289	286	71	by	by	ADP
ftr-289	286	72	using	use	VERB
ftr-289	286	73	their	their	PRON
ftr-289	286	74	experience	experience	NOUN
ftr-289	286	75	and	and	CCONJ
ftr-289	286	76	judgment	judgment	NOUN
ftr-289	286	77	in	in	ADP
ftr-289	286	78	reviewing	review	VERB
ftr-289	286	79	returns	return	NOUN
ftr-289	286	80	”	"	PUNCT
ftr-289	286	81	which	which	PRON
ftr-289	286	82	was	be	AUX
ftr-289	286	83	a	a	DET
ftr-289	286	84	time	time	NOUN
ftr-289	286	85	consuming	consume	VERB
ftr-289	286	86	and	and	CCONJ
ftr-289	286	87	resources	resource	NOUN
ftr-289	286	88	intensive	intensive	ADJ
ftr-289	286	89	process	process	NOUN
ftr-289	286	90	)	)	PUNCT
ftr-289	286	91	.	.	PUNCT
ftr-289	287	1	48	48	NUM
ftr-289	287	2	.	.	PUNCT
ftr-289	288	1	how	how	SCONJ
ftr-289	288	2	the	the	DET
ftr-289	288	3	irs	irs	PROPN
ftr-289	288	4	selects	select	VERB
ftr-289	288	5	,	,	PUNCT
ftr-289	288	6	supra	supra	PROPN
ftr-289	288	7	note	note	NOUN
ftr-289	288	8	46	46	NUM
ftr-289	288	9	,	,	PUNCT
ftr-289	288	10	at	at	ADP
ftr-289	288	11	29	29	NUM
ftr-289	288	12	,	,	PUNCT
ftr-289	288	13	34	34	NUM
ftr-289	288	14	.	.	NOUN
ftr-289	288	15	49	49	NUM
ftr-289	288	16	.	.	PUNCT
ftr-289	289	1	i	i	PRON
ftr-289	289	2	d.	d.	PROPN
ftr-289	289	3	at	at	ADP
ftr-289	289	4	31	31	NUM
ftr-289	289	5	,	,	PUNCT
ftr-289	289	6	34	34	NUM
ftr-289	289	7	.	.	NOUN
ftr-289	289	8	50	50	NUM
ftr-289	289	9	.	.	PUNCT
ftr-289	290	1	this	this	DET
ftr-289	290	2	article	article	NOUN
ftr-289	290	3	is	be	AUX
ftr-289	290	4	focused	focus	VERB
ftr-289	290	5	on	on	ADP
ftr-289	290	6	the	the	DET
ftr-289	290	7	compliance	compliance	NOUN
ftr-289	290	8	within	within	ADP
ftr-289	290	9	a	a	DET
ftr-289	290	10	particular	particular	ADJ
ftr-289	290	11	tax	tax	NOUN
ftr-289	290	12	sector	sector	NOUN
ftr-289	290	13	,	,	PUNCT
ftr-289	290	14	such	such	ADJ
ftr-289	290	15	as	as	ADP
ftr-289	290	16	,	,	PUNCT
ftr-289	290	17	for	for	ADP
ftr-289	290	18	example	example	NOUN
ftr-289	290	19	,	,	PUNCT
ftr-289	290	20	cash	cash	NOUN
ftr-289	290	21	business	business	NOUN
ftr-289	290	22	taxpayers	taxpayer	NOUN
ftr-289	290	23	.	.	PUNCT
ftr-289	291	1	this	this	DET
ftr-289	291	2	article	article	NOUN
ftr-289	291	3	does	do	AUX
ftr-289	291	4	not	not	PART
ftr-289	291	5	address	address	VERB
ftr-289	291	6	allocations	allocation	NOUN
ftr-289	291	7	of	of	ADP
ftr-289	291	8	resources	resource	NOUN
ftr-289	291	9	between	between	ADP
ftr-289	291	10	different	different	ADJ
ftr-289	291	11	sectors	sector	NOUN
ftr-289	291	12	of	of	ADP
ftr-289	291	13	taxpayers	taxpayer	NOUN
ftr-289	291	14	.	.	PUNCT
ftr-289	292	1	as	as	ADP
ftr-289	292	2	a	a	DET
ftr-289	292	3	result	result	NOUN
ftr-289	292	4	,	,	PUNCT
ftr-289	292	5	when	when	SCONJ
ftr-289	292	6	discussing	discuss	VERB
ftr-289	292	7	maximizing	maximize	VERB
ftr-289	292	8	overall	overall	ADJ
ftr-289	292	9	compliance	compliance	NOUN
ftr-289	292	10	,	,	PUNCT
ftr-289	292	11	this	this	DET
ftr-289	292	12	article	article	NOUN
ftr-289	292	13	is	be	AUX
ftr-289	292	14	focused	focus	VERB
ftr-289	292	15	on	on	ADP
ftr-289	292	16	maximizing	maximize	VERB
ftr-289	292	17	the	the	DET
ftr-289	292	18	overall	overall	ADJ
ftr-289	292	19	compliance	compliance	NOUN
ftr-289	292	20	of	of	ADP
ftr-289	292	21	taxpayers	taxpayer	NOUN
ftr-289	292	22	within	within	ADP
ftr-289	292	23	the	the	DET
ftr-289	292	24	particular	particular	ADJ
ftr-289	292	25	tax	tax	NOUN
ftr-289	292	26	sector	sector	NOUN
ftr-289	292	27	.	.	PUNCT
ftr-289	293	1	the	the	DET
ftr-289	293	2	assumption	assumption	NOUN
ftr-289	293	3	is	be	AUX
ftr-289	293	4	that	that	SCONJ
ftr-289	293	5	there	there	PRON
ftr-289	293	6	is	be	VERB
ftr-289	293	7	a	a	DET
ftr-289	293	8	fixed	fix	VERB
ftr-289	293	9	amount	amount	NOUN
ftr-289	293	10	of	of	ADP
ftr-289	293	11	enforcement	enforcement	NOUN
ftr-289	293	12	resources	resource	NOUN
ftr-289	293	13	that	that	PRON
ftr-289	293	14	can	can	AUX
ftr-289	293	15	be	be	AUX
ftr-289	293	16	applied	apply	VERB
ftr-289	293	17	to	to	ADP
ftr-289	293	18	the	the	DET
ftr-289	293	19	given	give	VERB
ftr-289	293	20	tax	tax	NOUN
ftr-289	293	21	sector	sector	NOUN
ftr-289	293	22	,	,	PUNCT
ftr-289	293	23	and	and	CCONJ
ftr-289	293	24	the	the	DET
ftr-289	293	25	question	question	NOUN
ftr-289	293	26	is	be	AUX
ftr-289	293	27	how	how	SCONJ
ftr-289	293	28	to	to	PART
ftr-289	293	29	allocate	allocate	VERB
ftr-289	293	30	the	the	DET
ftr-289	293	31	enforcement	enforcement	NOUN
ftr-289	293	32	resources	resource	NOUN
ftr-289	293	33	within	within	ADP
ftr-289	293	34	that	that	DET
ftr-289	293	35	tax	tax	NOUN
ftr-289	293	36	sector	sector	NOUN
ftr-289	293	37	so	so	SCONJ
ftr-289	293	38	as	as	SCONJ
ftr-289	293	39	to	to	PART
ftr-289	293	40	maximize	maximize	VERB
ftr-289	293	41	the	the	DET
ftr-289	293	42	compliance	compliance	NOUN
ftr-289	293	43	of	of	ADP
ftr-289	293	44	taxpayers	taxpayer	NOUN
ftr-289	293	45	within	within	ADP
ftr-289	293	46	that	that	DET
ftr-289	293	47	tax	tax	NOUN
ftr-289	293	48	sector	sector	NOUN
ftr-289	293	49	.	.	PUNCT
ftr-289	294	1	for	for	ADP
ftr-289	294	2	reasons	reason	NOUN
ftr-289	294	3	that	that	PRON
ftr-289	294	4	will	will	AUX
ftr-289	294	5	be	be	AUX
ftr-289	294	6	fleshed	flesh	VERB
ftr-289	294	7	out	out	ADP
ftr-289	294	8	in	in	ADP
ftr-289	294	9	footnote	footnote	NOUN
ftr-289	294	10	107	107	NUM
ftr-289	294	11	and	and	CCONJ
ftr-289	294	12	the	the	DET
ftr-289	294	13	accompanying	accompany	VERB
ftr-289	294	14	text	text	NOUN
ftr-289	294	15	,	,	PUNCT
ftr-289	294	16	maximizing	maximize	VERB
ftr-289	294	17	overall	overall	ADJ
ftr-289	294	18	compliance	compliance	NOUN
ftr-289	294	19	is	be	AUX
ftr-289	294	20	also	also	ADV
ftr-289	294	21	assumed	assume	VERB
ftr-289	294	22	to	to	PART
ftr-289	294	23	maximize	maximize	VERB
ftr-289	294	24	revenue	revenue	NOUN
ftr-289	294	25	from	from	ADP
ftr-289	294	26	that	that	DET
ftr-289	294	27	particular	particular	ADJ
ftr-289	294	28	tax	tax	NOUN
ftr-289	294	29	sector	sector	NOUN
ftr-289	294	30	.	.	PUNCT
ftr-289	295	1	2014	2014	NUM
ftr-289	295	2	]	]	PUNCT
ftr-289	295	3	concentrated	concentrated	ADJ
ftr-289	295	4	enforcement	enforcement	NOUN
ftr-289	295	5	337	337	NUM
ftr-289	295	6	audit	audit	NOUN
ftr-289	295	7	(	(	PUNCT
ftr-289	295	8	from	from	ADP
ftr-289	295	9	taxpayers	taxpayer	NOUN
ftr-289	295	10	who	who	PRON
ftr-289	295	11	are	be	AUX
ftr-289	295	12	not	not	PART
ftr-289	295	13	audited	audit	VERB
ftr-289	295	14	increasing	increase	VERB
ftr-289	295	15	their	their	PRON
ftr-289	295	16	tax	tax	NOUN
ftr-289	295	17	liability	liability	NOUN
ftr-289	295	18	)	)	PUNCT
ftr-289	295	19	is	be	AUX
ftr-289	295	20	many	many	ADJ
ftr-289	295	21	times	time	NOUN
ftr-289	295	22	the	the	DET
ftr-289	295	23	direct	direct	ADJ
ftr-289	295	24	yield	yield	NOUN
ftr-289	295	25	from	from	ADP
ftr-289	295	26	audit	audit	NOUN
ftr-289	295	27	.	.	PUNCT
ftr-289	296	1	51	51	NUM
ftr-289	296	2	additionally	additionally	ADV
ftr-289	296	3	,	,	PUNCT
ftr-289	296	4	the	the	DET
ftr-289	296	5	total	total	ADJ
ftr-289	296	6	amount	amount	NOUN
ftr-289	296	7	of	of	ADP
ftr-289	296	8	revenue	revenue	NOUN
ftr-289	296	9	collected	collect	VERB
ftr-289	296	10	from	from	ADP
ftr-289	296	11	all	all	DET
ftr-289	296	12	taxpayers	taxpayer	NOUN
ftr-289	296	13	dwarfs	dwarf	VERB
ftr-289	296	14	the	the	DET
ftr-289	296	15	amount	amount	NOUN
ftr-289	296	16	collected	collect	VERB
ftr-289	296	17	as	as	ADP
ftr-289	296	18	a	a	DET
ftr-289	296	19	result	result	NOUN
ftr-289	296	20	of	of	ADP
ftr-289	296	21	enforcement	enforcement	NOUN
ftr-289	296	22	.	.	PUNCT
ftr-289	297	1	52	52	NUM
ftr-289	297	2	as	as	ADP
ftr-289	297	3	a	a	DET
ftr-289	297	4	result	result	NOUN
ftr-289	297	5	,	,	PUNCT
ftr-289	297	6	determining	determine	VERB
ftr-289	297	7	that	that	SCONJ
ftr-289	297	8	the	the	DET
ftr-289	297	9	dif	dif	ADJ
ftr-289	297	10	score	score	NOUN
ftr-289	297	11	does	do	VERB
ftr-289	297	12	a	a	DET
ftr-289	297	13	good	good	ADJ
ftr-289	297	14	job	job	NOUN
ftr-289	297	15	of	of	ADP
ftr-289	297	16	maximizing	maximize	VERB
ftr-289	297	17	direct	direct	ADJ
ftr-289	297	18	yield	yield	NOUN
ftr-289	297	19	from	from	ADP
ftr-289	297	20	audit	audit	NOUN
ftr-289	297	21	does	do	AUX
ftr-289	297	22	not	not	PART
ftr-289	297	23	necessarily	necessarily	ADV
ftr-289	297	24	establish	establish	VERB
ftr-289	297	25	that	that	SCONJ
ftr-289	297	26	the	the	DET
ftr-289	297	27	dif	dif	ADJ
ftr-289	297	28	score	score	NOUN
ftr-289	297	29	is	be	AUX
ftr-289	297	30	the	the	DET
ftr-289	297	31	best	good	ADJ
ftr-289	297	32	tool	tool	NOUN
ftr-289	297	33	to	to	PART
ftr-289	297	34	allocate	allocate	VERB
ftr-289	297	35	scarce	scarce	ADJ
ftr-289	297	36	enforcement	enforcement	NOUN
ftr-289	297	37	resources	resource	NOUN
ftr-289	297	38	,	,	PUNCT
ftr-289	297	39	because	because	SCONJ
ftr-289	297	40	it	it	PRON
ftr-289	297	41	does	do	AUX
ftr-289	297	42	not	not	PART
ftr-289	297	43	address	address	VERB
ftr-289	297	44	the	the	DET
ftr-289	297	45	other	other	ADJ
ftr-289	297	46	,	,	PUNCT
ftr-289	297	47	more	more	ADV
ftr-289	297	48	significant	significant	ADJ
ftr-289	297	49	question	question	NOUN
ftr-289	297	50	of	of	ADP
ftr-289	297	51	voluntary	voluntary	ADJ
ftr-289	297	52	compliance	compliance	NOUN
ftr-289	297	53	.	.	PUNCT
ftr-289	298	1	focusing	focus	VERB
ftr-289	298	2	on	on	ADP
ftr-289	298	3	maximizing	maximize	VERB
ftr-289	298	4	direct	direct	ADJ
ftr-289	298	5	revenue	revenue	NOUN
ftr-289	298	6	from	from	ADP
ftr-289	298	7	audit	audit	NOUN
ftr-289	298	8	,	,	PUNCT
ftr-289	298	9	to	to	ADP
ftr-289	298	10	the	the	DET
ftr-289	298	11	exclusion	exclusion	NOUN
ftr-289	298	12	of	of	ADP
ftr-289	298	13	voluntary	voluntary	ADJ
ftr-289	298	14	compliance	compliance	NOUN
ftr-289	298	15	,	,	PUNCT
ftr-289	298	16	may	may	AUX
ftr-289	298	17	be	be	AUX
ftr-289	298	18	quite	quite	ADV
ftr-289	298	19	counterproductive	counterproductive	ADJ
ftr-289	298	20	.	.	PUNCT
ftr-289	299	1	53	53	NUM
ftr-289	299	2	“	"	PUNCT
ftr-289	299	3	worst	bad	ADJ
ftr-289	299	4	-	-	PUNCT
ftr-289	299	5	first	first	ADJ
ftr-289	299	6	”	"	PUNCT
ftr-289	299	7	methods	method	NOUN
ftr-289	299	8	do	do	AUX
ftr-289	299	9	not	not	PART
ftr-289	299	10	necessarily	necessarily	ADV
ftr-289	299	11	maximize	maximize	VERB
ftr-289	299	12	overall	overall	ADJ
ftr-289	299	13	compliance	compliance	NOUN
ftr-289	299	14	.	.	PUNCT
ftr-289	300	1	while	while	SCONJ
ftr-289	300	2	“	"	PUNCT
ftr-289	300	3	worst	bad	ADJ
ftr-289	300	4	-	-	PUNCT
ftr-289	300	5	first	first	ADJ
ftr-289	300	6	”	"	PUNCT
ftr-289	300	7	methods	method	NOUN
ftr-289	300	8	(	(	PUNCT
ftr-289	300	9	such	such	ADJ
ftr-289	300	10	as	as	ADP
ftr-289	300	11	the	the	DET
ftr-289	300	12	dif	dif	X
ftr-289	300	13	score	score	NOUN
ftr-289	300	14	)	)	PUNCT
ftr-289	300	15	can	can	AUX
ftr-289	300	16	,	,	PUNCT
ftr-289	300	17	under	under	ADP
ftr-289	300	18	certain	certain	ADJ
ftr-289	300	19	circumstances	circumstance	NOUN
ftr-289	300	20	,	,	PUNCT
ftr-289	300	21	incentivize	incentivize	VERB
ftr-289	300	22	all	all	DET
ftr-289	300	23	regulated	regulate	VERB
ftr-289	300	24	individuals	individual	NOUN
ftr-289	300	25	to	to	PART
ftr-289	300	26	increase	increase	VERB
ftr-289	300	27	their	their	PRON
ftr-289	300	28	compliance	compliance	NOUN
ftr-289	300	29	,	,	PUNCT
ftr-289	300	30	so	so	SCONJ
ftr-289	300	31	as	as	SCONJ
ftr-289	300	32	not	not	PART
ftr-289	300	33	to	to	PART
ftr-289	300	34	be	be	AUX
ftr-289	300	35	the	the	DET
ftr-289	300	36	“	"	PUNCT
ftr-289	300	37	worst	bad	ADJ
ftr-289	300	38	,	,	PUNCT
ftr-289	300	39	”	"	PUNCT
ftr-289	300	40	54	54	NUM
ftr-289	300	41	they	they	PRON
ftr-289	300	42	can	can	AUX
ftr-289	300	43	also	also	ADV
ftr-289	300	44	convey	convey	VERB
ftr-289	300	45	the	the	DET
ftr-289	300	46	relative	relative	ADJ
ftr-289	300	47	safety	safety	NOUN
ftr-289	300	48	of	of	ADP
ftr-289	300	49	engaging	engage	VERB
ftr-289	300	50	in	in	ADP
ftr-289	300	51	moderate	moderate	ADJ
ftr-289	300	52	levels	level	NOUN
ftr-289	300	53	of	of	ADP
ftr-289	300	54	evasion	evasion	NOUN
ftr-289	300	55	with	with	ADP
ftr-289	300	56	little	little	ADJ
ftr-289	300	57	likelihood	likelihood	NOUN
ftr-289	300	58	of	of	ADP
ftr-289	300	59	51	51	NUM
ftr-289	300	60	.	.	PUNCT
ftr-289	301	1	see	see	VERB
ftr-289	301	2	,	,	PUNCT
ftr-289	301	3	e.g.	e.g.	ADV
ftr-289	301	4	,	,	PUNCT
ftr-289	301	5	jeffrey	jeffrey	PROPN
ftr-289	301	6	a.	a.	PROPN
ftr-289	301	7	dubin	dubin	PROPN
ftr-289	301	8	,	,	PUNCT
ftr-289	301	9	criminal	criminal	ADJ
ftr-289	301	10	investigation	investigation	NOUN
ftr-289	301	11	enforcement	enforcement	NOUN
ftr-289	301	12	activities	activity	NOUN
ftr-289	301	13	and	and	CCONJ
ftr-289	301	14	taxpayer	taxpayer	NOUN
ftr-289	301	15	noncompliance	noncompliance	NOUN
ftr-289	301	16	,	,	PUNCT
ftr-289	301	17	2012	2012	NUM
ftr-289	301	18	,	,	PUNCT
ftr-289	302	1	http://www.irs.gov/pub/irssoi/04dubin.pdf	http://www.irs.gov/pub/irssoi/04dubin.pdf	PROPN
ftr-289	302	2	[	[	X
ftr-289	302	3	hereinafter	hereinafter	NOUN
ftr-289	302	4	dubin	dubin	NOUN
ftr-289	302	5	,	,	PUNCT
ftr-289	302	6	criminal	criminal	ADJ
ftr-289	302	7	investigation	investigation	NOUN
ftr-289	302	8	]	]	PUNCT
ftr-289	302	9	(	(	PUNCT
ftr-289	302	10	estimating	estimate	VERB
ftr-289	302	11	indirect	indirect	ADJ
ftr-289	302	12	effect	effect	NOUN
ftr-289	302	13	of	of	ADP
ftr-289	302	14	doubling	double	VERB
ftr-289	302	15	the	the	DET
ftr-289	302	16	audit	audit	NOUN
ftr-289	302	17	rate	rate	NOUN
ftr-289	302	18	to	to	PART
ftr-289	302	19	be	be	AUX
ftr-289	302	20	almost	almost	ADV
ftr-289	302	21	94	94	NUM
ftr-289	302	22	percent	percent	NOUN
ftr-289	302	23	of	of	ADP
ftr-289	302	24	the	the	DET
ftr-289	302	25	total	total	ADJ
ftr-289	302	26	revenue	revenue	NOUN
ftr-289	302	27	effect	effect	NOUN
ftr-289	302	28	)	)	PUNCT
ftr-289	302	29	;	;	PUNCT
ftr-289	302	30	alan	alan	PROPN
ftr-289	302	31	h.	h.	PROPN
ftr-289	302	32	plumley	plumley	PROPN
ftr-289	302	33	,	,	PUNCT
ftr-289	302	34	the	the	DET
ftr-289	302	35	determinants	determinant	NOUN
ftr-289	302	36	of	of	ADP
ftr-289	302	37	individual	individual	ADJ
ftr-289	302	38	income	income	NOUN
ftr-289	302	39	tax	tax	NOUN
ftr-289	302	40	compliance	compliance	NOUN
ftr-289	302	41	:	:	PUNCT
ftr-289	302	42	estimating	estimate	VERB
ftr-289	302	43	the	the	DET
ftr-289	302	44	impacts	impact	NOUN
ftr-289	302	45	of	of	ADP
ftr-289	302	46	tax	tax	NOUN
ftr-289	302	47	policy	policy	NOUN
ftr-289	302	48	,	,	PUNCT
ftr-289	302	49	enforcement	enforcement	NOUN
ftr-289	302	50	,	,	PUNCT
ftr-289	302	51	and	and	CCONJ
ftr-289	302	52	irs	irs	PROPN
ftr-289	302	53	responsiveness	responsiveness	NOUN
ftr-289	302	54	35	35	NUM
ftr-289	302	55	,	,	PUNCT
ftr-289	302	56	1996	1996	NUM
ftr-289	302	57	,	,	PUNCT
ftr-289	302	58	http://www.irs.gov/pub/irs-soi/pub1916b.pdf	http://www.irs.gov/pub/irs-soi/pub1916b.pdf	PROPN
ftr-289	303	1	[	[	X
ftr-289	303	2	hereinafter	hereinafter	NOUN
ftr-289	303	3	plumley	plumley	NOUN
ftr-289	303	4	,	,	PUNCT
ftr-289	303	5	the	the	DET
ftr-289	303	6	determinants	determinant	NOUN
ftr-289	303	7	of	of	ADP
ftr-289	303	8	individual	individual	ADJ
ftr-289	303	9	income	income	NOUN
ftr-289	303	10	]	]	PUNCT
ftr-289	303	11	(	(	PUNCT
ftr-289	303	12	estimating	estimate	VERB
ftr-289	303	13	that	that	SCONJ
ftr-289	303	14	indirect	indirect	ADJ
ftr-289	303	15	yield	yield	NOUN
ftr-289	303	16	from	from	ADP
ftr-289	303	17	audit	audit	NOUN
ftr-289	303	18	is	be	AUX
ftr-289	303	19	11.6	11.6	NUM
ftr-289	303	20	times	time	NOUN
ftr-289	303	21	the	the	DET
ftr-289	303	22	direct	direct	ADJ
ftr-289	303	23	yield	yield	NOUN
ftr-289	303	24	from	from	ADP
ftr-289	303	25	audit	audit	NOUN
ftr-289	303	26	)	)	PUNCT
ftr-289	303	27	;	;	PUNCT
ftr-289	303	28	see	see	VERB
ftr-289	303	29	also	also	ADV
ftr-289	303	30	james	james	PROPN
ftr-289	303	31	alm	alm	PROPN
ftr-289	303	32	et	et	PROPN
ftr-289	303	33	al	al	PROPN
ftr-289	303	34	.	.	PROPN
ftr-289	303	35	,	,	PUNCT
ftr-289	303	36	getting	get	VERB
ftr-289	303	37	the	the	DET
ftr-289	303	38	word	word	NOUN
ftr-289	303	39	out	out	ADP
ftr-289	303	40	:	:	PUNCT
ftr-289	303	41	enforcement	enforcement	NOUN
ftr-289	303	42	information	information	NOUN
ftr-289	303	43	dissemination	dissemination	NOUN
ftr-289	303	44	and	and	CCONJ
ftr-289	303	45	compliance	compliance	NOUN
ftr-289	303	46	behavior	behavior	NOUN
ftr-289	303	47	,	,	PUNCT
ftr-289	303	48	93	93	NUM
ftr-289	303	49	j.	j.	PROPN
ftr-289	303	50	pub	pub	PROPN
ftr-289	303	51	.	.	PUNCT
ftr-289	304	1	econ	econ	PROPN
ftr-289	304	2	.	.	PUNCT
ftr-289	305	1	392	392	NUM
ftr-289	305	2	,	,	PUNCT
ftr-289	305	3	394	394	NUM
ftr-289	305	4	(	(	PUNCT
ftr-289	305	5	2009	2009	NUM
ftr-289	305	6	)	)	PUNCT
ftr-289	306	1	[	[	X
ftr-289	306	2	hereinafter	hereinafter	NOUN
ftr-289	306	3	alm	alm	NOUN
ftr-289	306	4	et	et	PROPN
ftr-289	306	5	al	al	PROPN
ftr-289	306	6	.	.	PROPN
ftr-289	306	7	,	,	PUNCT
ftr-289	306	8	getting	get	VERB
ftr-289	306	9	the	the	DET
ftr-289	306	10	word	word	NOUN
ftr-289	306	11	out	out	ADP
ftr-289	306	12	]	]	PUNCT
ftr-289	306	13	(	(	PUNCT
ftr-289	306	14	finding	find	VERB
ftr-289	306	15	indirect	indirect	ADJ
ftr-289	306	16	effect	effect	NOUN
ftr-289	306	17	on	on	ADP
ftr-289	306	18	compliance	compliance	NOUN
ftr-289	306	19	4.4	4.4	NUM
ftr-289	306	20	times	time	NOUN
ftr-289	306	21	the	the	DET
ftr-289	306	22	direct	direct	ADJ
ftr-289	306	23	effect	effect	NOUN
ftr-289	306	24	in	in	ADP
ftr-289	306	25	an	an	DET
ftr-289	306	26	experimental	experimental	ADJ
ftr-289	306	27	setting	setting	NOUN
ftr-289	306	28	)	)	PUNCT
ftr-289	306	29	.	.	PUNCT
ftr-289	307	1	52	52	NUM
ftr-289	307	2	.	.	X
ftr-289	308	1	for	for	ADP
ftr-289	308	2	instance	instance	NOUN
ftr-289	308	3	,	,	PUNCT
ftr-289	308	4	in	in	ADP
ftr-289	308	5	2012	2012	NUM
ftr-289	308	6	,	,	PUNCT
ftr-289	308	7	gross	gross	ADJ
ftr-289	308	8	collection	collection	NOUN
ftr-289	308	9	of	of	ADP
ftr-289	308	10	tax	tax	NOUN
ftr-289	308	11	,	,	PUNCT
ftr-289	308	12	net	net	NOUN
ftr-289	308	13	of	of	ADP
ftr-289	308	14	refunds	refund	NOUN
ftr-289	308	15	,	,	PUNCT
ftr-289	308	16	was	be	AUX
ftr-289	308	17	approximately	approximately	ADV
ftr-289	308	18	$	$	SYM
ftr-289	308	19	2.15	2.15	NUM
ftr-289	308	20	trillion	trillion	NUM
ftr-289	308	21	.	.	PUNCT
ftr-289	309	1	irs	irs	PROPN
ftr-289	309	2	data	datum	NOUN
ftr-289	309	3	book	book	NOUN
ftr-289	309	4	2012	2012	NUM
ftr-289	309	5	,	,	PUNCT
ftr-289	309	6	supra	supra	PROPN
ftr-289	309	7	note	note	PROPN
ftr-289	309	8	29	29	NUM
ftr-289	309	9	,	,	PUNCT
ftr-289	309	10	at	at	ADP
ftr-289	309	11	3	3	NUM
ftr-289	309	12	tbl.1	tbl.1	ADV
ftr-289	309	13	.	.	PUNCT
ftr-289	310	1	the	the	DET
ftr-289	310	2	total	total	NOUN
ftr-289	310	3	recommended	recommend	VERB
ftr-289	310	4	additional	additional	ADJ
ftr-289	310	5	tax	tax	NOUN
ftr-289	310	6	after	after	ADP
ftr-289	310	7	examination	examination	NOUN
ftr-289	310	8	for	for	ADP
ftr-289	310	9	returns	return	NOUN
ftr-289	310	10	examined	examine	VERB
ftr-289	310	11	in	in	ADP
ftr-289	310	12	2012	2012	NUM
ftr-289	310	13	was	be	AUX
ftr-289	310	14	approximately	approximately	ADV
ftr-289	310	15	$	$	SYM
ftr-289	310	16	38.7	38.7	NUM
ftr-289	310	17	billion	billion	NUM
ftr-289	310	18	.	.	PUNCT
ftr-289	311	1	i	i	PRON
ftr-289	311	2	d.	d.	PROPN
ftr-289	311	3	at	at	ADP
ftr-289	311	4	23	23	NUM
ftr-289	311	5	tbl	tbl	NOUN
ftr-289	311	6	.	.	PUNCT
ftr-289	312	1	9a	9a	NOUN
ftr-289	312	2	.	.	PUNCT
ftr-289	313	1	53	53	NUM
ftr-289	313	2	.	.	X
ftr-289	314	1	see	see	VERB
ftr-289	314	2	,	,	PUNCT
ftr-289	314	3	e.g.	e.g.	ADV
ftr-289	314	4	,	,	PUNCT
ftr-289	314	5	janet	janet	PROPN
ftr-289	314	6	g.	g.	PROPN
ftr-289	314	7	mccubbin	mccubbin	PROPN
ftr-289	314	8	,	,	PUNCT
ftr-289	314	9	optimal	optimal	ADJ
ftr-289	314	10	tax	tax	NOUN
ftr-289	314	11	enforcement	enforcement	NOUN
ftr-289	314	12	:	:	PUNCT
ftr-289	314	13	a	a	DET
ftr-289	314	14	review	review	NOUN
ftr-289	314	15	of	of	ADP
ftr-289	314	16	the	the	DET
ftr-289	314	17	literature	literature	NOUN
ftr-289	314	18	and	and	CCONJ
ftr-289	314	19	practical	practical	ADJ
ftr-289	314	20	implications	implication	NOUN
ftr-289	314	21	20–21	20–21	NUM
ftr-289	314	22	(	(	PUNCT
ftr-289	314	23	ota	ota	PROPN
ftr-289	314	24	working	working	NOUN
ftr-289	314	25	paper	paper	NOUN
ftr-289	315	1	no	no	INTJ
ftr-289	315	2	.	.	PROPN
ftr-289	315	3	90	90	NUM
ftr-289	315	4	,	,	PUNCT
ftr-289	315	5	2004	2004	NUM
ftr-289	315	6	)	)	PUNCT
ftr-289	315	7	,	,	PUNCT
ftr-289	315	8	http://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/	http://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/	NOUN
ftr-289	315	9	ota90.pdf	ota90.pdf	ADP
ftr-289	315	10	[	[	PUNCT
ftr-289	315	11	hereinafter	hereinafter	NOUN
ftr-289	315	12	mccubbin	mccubbin	NOUN
ftr-289	315	13	,	,	PUNCT
ftr-289	315	14	optimal	optimal	ADJ
ftr-289	315	15	tax	tax	NOUN
ftr-289	315	16	enforcement	enforcement	NOUN
ftr-289	315	17	]	]	PUNCT
ftr-289	315	18	(	(	PUNCT
ftr-289	315	19	discussing	discuss	VERB
ftr-289	315	20	how	how	SCONJ
ftr-289	315	21	irs	irs	PROPN
ftr-289	315	22	enforcement	enforcement	NOUN
ftr-289	315	23	policies	policy	NOUN
ftr-289	315	24	are	be	AUX
ftr-289	315	25	designed	design	VERB
ftr-289	315	26	to	to	PART
ftr-289	315	27	minimize	minimize	VERB
ftr-289	315	28	the	the	DET
ftr-289	315	29	number	number	NOUN
ftr-289	315	30	of	of	ADP
ftr-289	315	31	audits	audits	NOUN
ftr-289	315	32	that	that	PRON
ftr-289	315	33	produce	produce	VERB
ftr-289	315	34	no	no	DET
ftr-289	315	35	change	change	NOUN
ftr-289	315	36	in	in	ADP
ftr-289	315	37	tax	tax	NOUN
ftr-289	315	38	liability	liability	NOUN
ftr-289	315	39	,	,	PUNCT
ftr-289	315	40	but	but	CCONJ
ftr-289	315	41	how	how	SCONJ
ftr-289	315	42	such	such	DET
ftr-289	315	43	a	a	DET
ftr-289	315	44	policy	policy	NOUN
ftr-289	315	45	might	might	AUX
ftr-289	315	46	be	be	AUX
ftr-289	315	47	misguided	misguide	VERB
ftr-289	315	48	because	because	SCONJ
ftr-289	315	49	an	an	DET
ftr-289	315	50	enforcement	enforcement	NOUN
ftr-289	315	51	policy	policy	NOUN
ftr-289	315	52	that	that	PRON
ftr-289	315	53	increased	increase	VERB
ftr-289	315	54	total	total	ADJ
ftr-289	315	55	compliance	compliance	NOUN
ftr-289	315	56	may	may	AUX
ftr-289	315	57	also	also	ADV
ftr-289	315	58	increase	increase	VERB
ftr-289	315	59	the	the	DET
ftr-289	315	60	no	no	DET
ftr-289	315	61	change	change	NOUN
ftr-289	315	62	rate	rate	NOUN
ftr-289	315	63	)	)	PUNCT
ftr-289	315	64	;	;	PUNCT
ftr-289	315	65	see	see	VERB
ftr-289	315	66	also	also	ADV
ftr-289	315	67	norman	norman	PROPN
ftr-289	315	68	gemmell	gemmell	PROPN
ftr-289	315	69	&	&	CCONJ
ftr-289	315	70	marisa	marisa	PROPN
ftr-289	315	71	ratto	ratto	PROPN
ftr-289	315	72	,	,	PUNCT
ftr-289	315	73	behavioral	behavioral	ADJ
ftr-289	315	74	responses	response	NOUN
ftr-289	315	75	to	to	ADP
ftr-289	315	76	taxpayer	taxpayer	NOUN
ftr-289	315	77	audits	audits	NOUN
ftr-289	315	78	:	:	PUNCT
ftr-289	315	79	evidence	evidence	NOUN
ftr-289	315	80	from	from	ADP
ftr-289	315	81	random	random	ADJ
ftr-289	315	82	taxpayer	taxpayer	NOUN
ftr-289	315	83	inquiries	inquiry	NOUN
ftr-289	315	84	,	,	PUNCT
ftr-289	315	85	65	65	NUM
ftr-289	315	86	nat’l	nat’l	NOUN
ftr-289	315	87	tax	tax	NOUN
ftr-289	315	88	j.	j.	PROPN
ftr-289	315	89	33	33	PROPN
ftr-289	315	90	,	,	PUNCT
ftr-289	315	91	34	34	NUM
ftr-289	315	92	(	(	PUNCT
ftr-289	315	93	2012	2012	NUM
ftr-289	315	94	)	)	PUNCT
ftr-289	316	1	[	[	X
ftr-289	316	2	hereinafter	hereinafter	NOUN
ftr-289	316	3	gemmell	gemmell	PROPN
ftr-289	316	4	&	&	CCONJ
ftr-289	316	5	ratto	ratto	PROPN
ftr-289	316	6	,	,	PUNCT
ftr-289	316	7	behavioral	behavioral	ADJ
ftr-289	316	8	responses	response	NOUN
ftr-289	316	9	]	]	PUNCT
ftr-289	316	10	(	(	PUNCT
ftr-289	316	11	“	"	PUNCT
ftr-289	316	12	despite	despite	SCONJ
ftr-289	316	13	an	an	DET
ftr-289	316	14	extensive	extensive	ADJ
ftr-289	316	15	literature	literature	NOUN
ftr-289	316	16	on	on	ADP
ftr-289	316	17	tax	tax	NOUN
ftr-289	316	18	evasion	evasion	NOUN
ftr-289	316	19	in	in	ADP
ftr-289	316	20	general	general	ADJ
ftr-289	316	21	,	,	PUNCT
ftr-289	316	22	the	the	DET
ftr-289	316	23	literature	literature	NOUN
ftr-289	316	24	on	on	ADP
ftr-289	316	25	how	how	SCONJ
ftr-289	316	26	taxpayers	taxpayer	NOUN
ftr-289	316	27	’	’	PART
ftr-289	316	28	compliance	compliance	NOUN
ftr-289	316	29	behavior	behavior	NOUN
ftr-289	316	30	responds	respond	VERB
ftr-289	316	31	to	to	ADP
ftr-289	316	32	auditing	auditing	NOUN
ftr-289	316	33	is	be	AUX
ftr-289	316	34	more	more	ADV
ftr-289	316	35	limited	limited	ADJ
ftr-289	316	36	.	.	PUNCT
ftr-289	316	37	”	"	PUNCT
ftr-289	316	38	)	)	PUNCT
ftr-289	316	39	.	.	PUNCT
ftr-289	317	1	54	54	NUM
ftr-289	317	2	.	.	X
ftr-289	318	1	lemos	lemos	PROPN
ftr-289	318	2	&	&	CCONJ
ftr-289	318	3	stein	stein	PROPN
ftr-289	318	4	,	,	PUNCT
ftr-289	318	5	strategic	strategic	ADJ
ftr-289	318	6	enforcement	enforcement	NOUN
ftr-289	318	7	,	,	PUNCT
ftr-289	318	8	supra	supra	PROPN
ftr-289	318	9	note	note	NOUN
ftr-289	318	10	38	38	NUM
ftr-289	318	11	.	.	PUNCT
ftr-289	319	1	this	this	PRON
ftr-289	319	2	has	have	VERB
ftr-289	319	3	roots	root	NOUN
ftr-289	319	4	in	in	ADP
ftr-289	319	5	the	the	DET
ftr-289	319	6	economics	economic	NOUN
ftr-289	319	7	of	of	ADP
ftr-289	319	8	tournaments	tournament	NOUN
ftr-289	319	9	literature	literature	PROPN
ftr-289	319	10	.	.	PUNCT
ftr-289	320	1	see	see	VERB
ftr-289	320	2	,	,	PUNCT
ftr-289	320	3	e.g.	e.g.	ADV
ftr-289	320	4	,	,	PUNCT
ftr-289	320	5	edward	edward	PROPN
ftr-289	320	6	p.	p.	PROPN
ftr-289	320	7	lazear	lazear	PROPN
ftr-289	320	8	&	&	CCONJ
ftr-289	320	9	sherwin	sherwin	PROPN
ftr-289	320	10	rosen	rosen	PROPN
ftr-289	320	11	,	,	PUNCT
ftr-289	320	12	rank	rank	NOUN
ftr-289	320	13	-	-	PUNCT
ftr-289	320	14	order	order	NOUN
ftr-289	320	15	tournaments	tournament	NOUN
ftr-289	320	16	as	as	ADP
ftr-289	320	17	optimum	optimum	ADJ
ftr-289	320	18	labor	labor	NOUN
ftr-289	320	19	contracts	contract	NOUN
ftr-289	320	20	,	,	PUNCT
ftr-289	320	21	89	89	NUM
ftr-289	320	22	j.	j.	PROPN
ftr-289	320	23	pol	pol	PROPN
ftr-289	320	24	.	.	PUNCT
ftr-289	320	25	econ	econ	PROPN
ftr-289	320	26	.	.	PUNCT
ftr-289	321	1	841	841	NUM
ftr-289	321	2	(	(	PUNCT
ftr-289	321	3	1981	1981	NUM
ftr-289	321	4	)	)	PUNCT
ftr-289	321	5	.	.	PUNCT
ftr-289	322	1	338	338	NUM
ftr-289	322	2	florida	florida	PROPN
ftr-289	322	3	tax	tax	NOUN
ftr-289	322	4	review	review	NOUN
ftr-289	322	5	[	[	X
ftr-289	322	6	vol	vol	NOUN
ftr-289	322	7	.	.	PUNCT
ftr-289	323	1	16:6	16:6	NUM
ftr-289	323	2	getting	getting	AUX
ftr-289	323	3	caught	catch	VERB
ftr-289	323	4	.	.	PUNCT
ftr-289	324	1	55	55	NUM
ftr-289	324	2	this	this	DET
ftr-289	324	3	dynamic	dynamic	NOUN
ftr-289	324	4	can	can	AUX
ftr-289	324	5	be	be	AUX
ftr-289	324	6	particularly	particularly	ADV
ftr-289	324	7	problematic	problematic	ADJ
ftr-289	324	8	when	when	SCONJ
ftr-289	324	9	compliance	compliance	NOUN
ftr-289	324	10	is	be	AUX
ftr-289	324	11	very	very	ADV
ftr-289	324	12	low	low	ADJ
ftr-289	324	13	,	,	PUNCT
ftr-289	324	14	because	because	SCONJ
ftr-289	324	15	,	,	PUNCT
ftr-289	324	16	in	in	ADP
ftr-289	324	17	such	such	ADJ
ftr-289	324	18	cases	case	NOUN
ftr-289	324	19	,	,	PUNCT
ftr-289	324	20	regulated	regulate	VERB
ftr-289	324	21	individuals	individual	NOUN
ftr-289	324	22	can	can	AUX
ftr-289	324	23	safely	safely	ADV
ftr-289	324	24	engage	engage	VERB
ftr-289	324	25	in	in	ADP
ftr-289	324	26	high	high	ADJ
ftr-289	324	27	noncompliance	noncompliance	NOUN
ftr-289	324	28	,	,	PUNCT
ftr-289	324	29	without	without	ADP
ftr-289	324	30	attracting	attract	VERB
ftr-289	324	31	attention	attention	NOUN
ftr-289	324	32	.	.	PUNCT
ftr-289	325	1	additionally	additionally	ADV
ftr-289	325	2	,	,	PUNCT
ftr-289	325	3	if	if	SCONJ
ftr-289	325	4	the	the	DET
ftr-289	325	5	regulated	regulated	ADJ
ftr-289	325	6	individuals	individual	NOUN
ftr-289	325	7	can	can	AUX
ftr-289	325	8	coordinate	coordinate	VERB
ftr-289	325	9	on	on	ADP
ftr-289	325	10	noncompliance	noncompliance	NOUN
ftr-289	325	11	,	,	PUNCT
ftr-289	325	12	they	they	PRON
ftr-289	325	13	can	can	AUX
ftr-289	325	14	defeat	defeat	VERB
ftr-289	325	15	the	the	DET
ftr-289	325	16	effectiveness	effectiveness	NOUN
ftr-289	325	17	of	of	ADP
ftr-289	325	18	“	"	PUNCT
ftr-289	325	19	worst	bad	ADJ
ftr-289	325	20	-	-	PUNCT
ftr-289	325	21	first	first	ADJ
ftr-289	325	22	”	"	PUNCT
ftr-289	325	23	methods	method	NOUN
ftr-289	325	24	.	.	PUNCT
ftr-289	326	1	indeed	indeed	ADV
ftr-289	326	2	,	,	PUNCT
ftr-289	326	3	james	james	PROPN
ftr-289	326	4	alm	alm	PROPN
ftr-289	326	5	and	and	CCONJ
ftr-289	326	6	michael	michael	PROPN
ftr-289	326	7	mckee	mckee	PROPN
ftr-289	326	8	examined	examine	VERB
ftr-289	326	9	experimentally	experimentally	ADV
ftr-289	326	10	how	how	SCONJ
ftr-289	326	11	regulated	regulated	ADJ
ftr-289	326	12	individuals	individual	NOUN
ftr-289	326	13	may	may	AUX
ftr-289	326	14	communicate	communicate	VERB
ftr-289	326	15	with	with	ADP
ftr-289	326	16	each	each	DET
ftr-289	326	17	other	other	ADJ
ftr-289	326	18	to	to	PART
ftr-289	326	19	keep	keep	VERB
ftr-289	326	20	compliance	compliance	NOUN
ftr-289	326	21	low	low	ADJ
ftr-289	326	22	,	,	PUNCT
ftr-289	326	23	thereby	thereby	ADV
ftr-289	326	24	disabling	disable	VERB
ftr-289	326	25	the	the	DET
ftr-289	326	26	power	power	NOUN
ftr-289	326	27	of	of	ADP
ftr-289	326	28	a	a	DET
ftr-289	326	29	“	"	PUNCT
ftr-289	326	30	worst	bad	ADJ
ftr-289	326	31	-	-	PUNCT
ftr-289	326	32	first	first	ADJ
ftr-289	326	33	”	"	PUNCT
ftr-289	326	34	method	method	NOUN
ftr-289	326	35	to	to	PART
ftr-289	326	36	produce	produce	VERB
ftr-289	326	37	compliance	compliance	NOUN
ftr-289	326	38	.	.	PUNCT
ftr-289	327	1	56	56	NUM
ftr-289	327	2	one	one	NUM
ftr-289	327	3	(	(	PUNCT
ftr-289	327	4	unexplored	unexplored	ADJ
ftr-289	327	5	)	)	PUNCT
ftr-289	327	6	implication	implication	NOUN
ftr-289	327	7	of	of	ADP
ftr-289	327	8	this	this	DET
ftr-289	327	9	finding	finding	NOUN
ftr-289	327	10	is	be	AUX
ftr-289	327	11	that	that	SCONJ
ftr-289	327	12	when	when	SCONJ
ftr-289	327	13	certain	certain	ADJ
ftr-289	327	14	underlying	underlying	ADJ
ftr-289	327	15	features	feature	NOUN
ftr-289	327	16	of	of	ADP
ftr-289	327	17	a	a	DET
ftr-289	327	18	compliance	compliance	NOUN
ftr-289	327	19	landscape	landscape	NOUN
ftr-289	327	20	(	(	PUNCT
ftr-289	327	21	such	such	ADJ
ftr-289	327	22	as	as	ADP
ftr-289	327	23	high	high	ADJ
ftr-289	327	24	difficulty	difficulty	NOUN
ftr-289	327	25	in	in	ADP
ftr-289	327	26	detecting	detect	VERB
ftr-289	327	27	noncompliance	noncompliance	NOUN
ftr-289	327	28	)	)	PUNCT
ftr-289	327	29	make	make	VERB
ftr-289	327	30	enforcement	enforcement	NOUN
ftr-289	327	31	difficult	difficult	ADJ
ftr-289	327	32	,	,	PUNCT
ftr-289	327	33	the	the	DET
ftr-289	327	34	regulated	regulate	VERB
ftr-289	327	35	individuals	individual	NOUN
ftr-289	327	36	may	may	AUX
ftr-289	327	37	be	be	AUX
ftr-289	327	38	able	able	ADJ
ftr-289	327	39	to	to	PART
ftr-289	327	40	rely	rely	VERB
ftr-289	327	41	on	on	ADP
ftr-289	327	42	each	each	DET
ftr-289	327	43	other	other	ADJ
ftr-289	327	44	not	not	PART
ftr-289	327	45	to	to	PART
ftr-289	327	46	comply	comply	VERB
ftr-289	327	47	,	,	PUNCT
ftr-289	327	48	or	or	CCONJ
ftr-289	327	49	to	to	PART
ftr-289	327	50	comply	comply	VERB
ftr-289	327	51	at	at	ADP
ftr-289	327	52	low	low	ADJ
ftr-289	327	53	levels	level	NOUN
ftr-289	327	54	,	,	PUNCT
ftr-289	327	55	without	without	ADP
ftr-289	327	56	having	have	VERB
ftr-289	327	57	to	to	PART
ftr-289	327	58	directly	directly	ADV
ftr-289	327	59	coordinate	coordinate	VERB
ftr-289	327	60	their	their	PRON
ftr-289	327	61	noncompliance	noncompliance	NOUN
ftr-289	327	62	.	.	PUNCT
ftr-289	328	1	in	in	ADP
ftr-289	328	2	other	other	ADJ
ftr-289	328	3	words	word	NOUN
ftr-289	328	4	,	,	PUNCT
ftr-289	328	5	these	these	DET
ftr-289	328	6	features	feature	NOUN
ftr-289	328	7	may	may	AUX
ftr-289	328	8	serve	serve	VERB
ftr-289	328	9	as	as	ADP
ftr-289	328	10	a	a	DET
ftr-289	328	11	substitute	substitute	NOUN
ftr-289	328	12	for	for	ADP
ftr-289	328	13	direct	direct	ADJ
ftr-289	328	14	communication	communication	NOUN
ftr-289	328	15	regarding	regard	VERB
ftr-289	328	16	noncompliance	noncompliance	NOUN
ftr-289	328	17	.	.	PUNCT
ftr-289	329	1	as	as	ADP
ftr-289	329	2	a	a	DET
ftr-289	329	3	result	result	NOUN
ftr-289	329	4	,	,	PUNCT
ftr-289	329	5	somewhat	somewhat	ADV
ftr-289	329	6	paradoxically	paradoxically	ADV
ftr-289	329	7	,	,	PUNCT
ftr-289	329	8	compliance	compliance	NOUN
ftr-289	329	9	landscapes	landscape	NOUN
ftr-289	329	10	most	most	ADV
ftr-289	329	11	in	in	ADP
ftr-289	329	12	need	need	NOUN
ftr-289	329	13	of	of	ADP
ftr-289	329	14	enforcement	enforcement	NOUN
ftr-289	329	15	innovations	innovation	NOUN
ftr-289	329	16	may	may	AUX
ftr-289	329	17	be	be	AUX
ftr-289	329	18	least	least	ADV
ftr-289	329	19	affected	affect	VERB
ftr-289	329	20	by	by	ADP
ftr-289	329	21	“	"	PUNCT
ftr-289	329	22	worst	bad	ADJ
ftr-289	329	23	-	-	PUNCT
ftr-289	329	24	first	first	ADJ
ftr-289	329	25	”	"	PUNCT
ftr-289	329	26	strategies	strategy	NOUN
ftr-289	329	27	.	.	PUNCT
ftr-289	330	1	iii	iii	X
ftr-289	330	2	.	.	PUNCT
ftr-289	330	3	project	project	NOUN
ftr-289	330	4	-	-	PUNCT
ftr-289	330	5	based	base	VERB
ftr-289	330	6	enforcement	enforcement	NOUN
ftr-289	330	7	in	in	ADP
ftr-289	330	8	practice	practice	NOUN
ftr-289	330	9	notwithstanding	notwithstanding	ADP
ftr-289	330	10	the	the	DET
ftr-289	330	11	extensive	extensive	ADJ
ftr-289	330	12	focus	focus	NOUN
ftr-289	330	13	on	on	ADP
ftr-289	330	14	“	"	PUNCT
ftr-289	330	15	worst	bad	ADJ
ftr-289	330	16	-	-	PUNCT
ftr-289	330	17	first	first	ADJ
ftr-289	330	18	”	"	PUNCT
ftr-289	330	19	methods	method	NOUN
ftr-289	330	20	in	in	ADP
ftr-289	330	21	the	the	DET
ftr-289	330	22	tax	tax	NOUN
ftr-289	330	23	literature	literature	NOUN
ftr-289	330	24	,	,	PUNCT
ftr-289	330	25	actual	actual	ADJ
ftr-289	330	26	enforcement	enforcement	NOUN
ftr-289	330	27	practices	practice	NOUN
ftr-289	330	28	both	both	CCONJ
ftr-289	330	29	in	in	ADP
ftr-289	330	30	and	and	CCONJ
ftr-289	330	31	outside	outside	ADP
ftr-289	330	32	of	of	ADP
ftr-289	330	33	the	the	DET
ftr-289	330	34	tax	tax	NOUN
ftr-289	330	35	context	context	NOUN
ftr-289	330	36	rely	rely	VERB
ftr-289	330	37	not	not	PART
ftr-289	330	38	only	only	ADV
ftr-289	330	39	on	on	ADP
ftr-289	330	40	“	"	PUNCT
ftr-289	330	41	worst	bad	ADJ
ftr-289	330	42	-	-	PUNCT
ftr-289	330	43	first	first	ADJ
ftr-289	330	44	”	"	PUNCT
ftr-289	330	45	methods	method	NOUN
ftr-289	330	46	,	,	PUNCT
ftr-289	330	47	but	but	CCONJ
ftr-289	330	48	also	also	ADV
ftr-289	330	49	on	on	ADP
ftr-289	330	50	group	group	NOUN
ftr-289	330	51	or	or	CCONJ
ftr-289	330	52	projectbased	projectbase	VERB
ftr-289	330	53	enforcement	enforcement	NOUN
ftr-289	330	54	.	.	PUNCT
ftr-289	331	1	this	this	DET
ftr-289	331	2	part	part	NOUN
ftr-289	331	3	explores	explore	VERB
ftr-289	331	4	examples	example	NOUN
ftr-289	331	5	of	of	ADP
ftr-289	331	6	group	group	NOUN
ftr-289	331	7	or	or	CCONJ
ftr-289	331	8	project	project	NOUN
ftr-289	331	9	-	-	PUNCT
ftr-289	331	10	based	base	VERB
ftr-289	331	11	enforcement	enforcement	NOUN
ftr-289	331	12	found	find	VERB
ftr-289	331	13	in	in	ADP
ftr-289	331	14	a	a	DET
ftr-289	331	15	number	number	NOUN
ftr-289	331	16	of	of	ADP
ftr-289	331	17	different	different	ADJ
ftr-289	331	18	contexts	contexts	NOUN
ftr-289	331	19	.	.	PUNCT
ftr-289	332	1	perhaps	perhaps	ADV
ftr-289	332	2	the	the	DET
ftr-289	332	3	most	most	ADV
ftr-289	332	4	empirically	empirically	ADV
ftr-289	332	5	tested	test	VERB
ftr-289	332	6	,	,	PUNCT
ftr-289	332	7	recent	recent	ADJ
ftr-289	332	8	example	example	NOUN
ftr-289	332	9	of	of	ADP
ftr-289	332	10	group	group	NOUN
ftr-289	332	11	or	or	CCONJ
ftr-289	332	12	project	project	NOUN
ftr-289	332	13	-	-	PUNCT
ftr-289	332	14	based	base	VERB
ftr-289	332	15	enforcement	enforcement	NOUN
ftr-289	332	16	comes	come	VERB
ftr-289	332	17	from	from	ADP
ftr-289	332	18	the	the	DET
ftr-289	332	19	criminology	criminology	NOUN
ftr-289	332	20	context	context	NOUN
ftr-289	332	21	,	,	PUNCT
ftr-289	332	22	in	in	ADP
ftr-289	332	23	the	the	DET
ftr-289	332	24	form	form	NOUN
ftr-289	332	25	of	of	ADP
ftr-289	332	26	“	"	PUNCT
ftr-289	332	27	hot	hot	ADJ
ftr-289	332	28	spots	spot	NOUN
ftr-289	332	29	policing	police	VERB
ftr-289	332	30	.	.	PUNCT
ftr-289	332	31	”	"	PUNCT
ftr-289	333	1	as	as	SCONJ
ftr-289	333	2	defined	define	VERB
ftr-289	333	3	by	by	ADP
ftr-289	333	4	criminologists	criminologist	NOUN
ftr-289	333	5	anthony	anthony	PROPN
ftr-289	333	6	braga	braga	PROPN
ftr-289	333	7	and	and	CCONJ
ftr-289	333	8	david	david	PROPN
ftr-289	333	9	weisburd	weisburd	PROPN
ftr-289	333	10	,	,	PUNCT
ftr-289	333	11	hot	hot	ADJ
ftr-289	333	12	spots	spot	NOUN
ftr-289	333	13	policing	police	VERB
ftr-289	333	14	“	"	PUNCT
ftr-289	333	15	is	be	AUX
ftr-289	333	16	the	the	DET
ftr-289	333	17	application	application	NOUN
ftr-289	333	18	of	of	ADP
ftr-289	333	19	police	police	NOUN
ftr-289	333	20	interventions	intervention	NOUN
ftr-289	333	21	at	at	ADP
ftr-289	333	22	very	very	ADV
ftr-289	333	23	small	small	ADJ
ftr-289	333	24	geographic	geographic	ADJ
ftr-289	333	25	units	unit	NOUN
ftr-289	333	26	of	of	ADP
ftr-289	333	27	analysis	analysis	NOUN
ftr-289	333	28	.	.	PUNCT
ftr-289	333	29	”	"	PUNCT
ftr-289	334	1	57	57	NUM
ftr-289	334	2	braga	braga	NOUN
ftr-289	334	3	and	and	CCONJ
ftr-289	334	4	weisburd	weisburd	PROPN
ftr-289	334	5	explain	explain	VERB
ftr-289	334	6	that	that	SCONJ
ftr-289	334	7	“	"	PUNCT
ftr-289	334	8	[	[	X
ftr-289	334	9	i]t	i]t	X
ftr-289	334	10	does	do	AUX
ftr-289	334	11	not	not	PART
ftr-289	334	12	sound	sound	VERB
ftr-289	334	13	like	like	ADP
ftr-289	334	14	a	a	DET
ftr-289	334	15	very	very	ADV
ftr-289	334	16	radical	radical	ADJ
ftr-289	334	17	innovation	innovation	NOUN
ftr-289	334	18	,	,	PUNCT
ftr-289	334	19	but	but	CCONJ
ftr-289	334	20	indeed	indeed	ADV
ftr-289	334	21	it	it	PRON
ftr-289	334	22	represents	represent	VERB
ftr-289	334	23	a	a	DET
ftr-289	334	24	major	major	ADJ
ftr-289	334	25	reform	reform	NOUN
ftr-289	334	26	not	not	PART
ftr-289	334	27	only	only	ADV
ftr-289	334	28	in	in	ADP
ftr-289	334	29	how	how	SCONJ
ftr-289	334	30	the	the	DET
ftr-289	334	31	police	police	NOUN
ftr-289	334	32	organize	organize	VERB
ftr-289	334	33	to	to	PART
ftr-289	334	34	do	do	VERB
ftr-289	334	35	something	something	PRON
ftr-289	334	36	about	about	ADP
ftr-289	334	37	crime	crime	NOUN
ftr-289	334	38	,	,	PUNCT
ftr-289	334	39	but	but	CCONJ
ftr-289	334	40	also	also	ADV
ftr-289	334	41	in	in	ADP
ftr-289	334	42	how	how	SCONJ
ftr-289	334	43	scholars	scholar	NOUN
ftr-289	334	44	define	define	VERB
ftr-289	334	45	and	and	CCONJ
ftr-289	334	46	understand	understand	VERB
ftr-289	334	47	the	the	DET
ftr-289	334	48	crime	crime	NOUN
ftr-289	334	49	problem	problem	NOUN
ftr-289	334	50	.	.	PUNCT
ftr-289	334	51	”	"	PUNCT
ftr-289	335	1	58	58	NUM
ftr-289	335	2	hot	hot	ADJ
ftr-289	335	3	spots	spot	NOUN
ftr-289	335	4	policing	policing	NOUN
ftr-289	335	5	arose	arise	VERB
ftr-289	335	6	out	out	ADP
ftr-289	335	7	of	of	ADP
ftr-289	335	8	empirical	empirical	ADJ
ftr-289	335	9	evidence	evidence	NOUN
ftr-289	335	10	that	that	SCONJ
ftr-289	335	11	crimes	crime	NOUN
ftr-289	335	12	tend	tend	VERB
ftr-289	335	13	to	to	PART
ftr-289	335	14	concentrate	concentrate	VERB
ftr-289	335	15	in	in	ADP
ftr-289	335	16	particular	particular	ADJ
ftr-289	335	17	places	place	NOUN
ftr-289	335	18	.	.	PUNCT
ftr-289	336	1	based	base	VERB
ftr-289	336	2	on	on	ADP
ftr-289	336	3	this	this	DET
ftr-289	336	4	insight	insight	NOUN
ftr-289	336	5	,	,	PUNCT
ftr-289	336	6	55	55	NUM
ftr-289	336	7	.	.	PUNCT
ftr-289	337	1	gemmell	gemmell	PROPN
ftr-289	337	2	&	&	CCONJ
ftr-289	337	3	ratto	ratto	PROPN
ftr-289	337	4	,	,	PUNCT
ftr-289	337	5	behavioral	behavioral	ADJ
ftr-289	337	6	responses	response	NOUN
ftr-289	337	7	,	,	PUNCT
ftr-289	337	8	supra	supra	PROPN
ftr-289	337	9	note	note	NOUN
ftr-289	337	10	53	53	NUM
ftr-289	337	11	,	,	PUNCT
ftr-289	337	12	at	at	ADP
ftr-289	337	13	53–54	53–54	NUM
ftr-289	337	14	(	(	PUNCT
ftr-289	337	15	exploring	explore	VERB
ftr-289	337	16	based	base	VERB
ftr-289	337	17	on	on	ADP
ftr-289	337	18	uk	uk	PROPN
ftr-289	337	19	data	datum	NOUN
ftr-289	337	20	how	how	SCONJ
ftr-289	337	21	eliminating	eliminate	VERB
ftr-289	337	22	random	random	ADJ
ftr-289	337	23	audits	audit	NOUN
ftr-289	337	24	,	,	PUNCT
ftr-289	337	25	in	in	ADP
ftr-289	337	26	favor	favor	NOUN
ftr-289	337	27	of	of	ADP
ftr-289	337	28	risk	risk	NOUN
ftr-289	337	29	-	-	PUNCT
ftr-289	337	30	based	base	VERB
ftr-289	337	31	audits	audits	NOUN
ftr-289	337	32	,	,	PUNCT
ftr-289	337	33	could	could	AUX
ftr-289	337	34	substantially	substantially	ADV
ftr-289	337	35	reduce	reduce	VERB
ftr-289	337	36	revenue	revenue	NOUN
ftr-289	337	37	as	as	ADP
ftr-289	337	38	a	a	DET
ftr-289	337	39	result	result	NOUN
ftr-289	337	40	of	of	ADP
ftr-289	337	41	essentially	essentially	ADV
ftr-289	337	42	immunizing	immunize	VERB
ftr-289	337	43	lowrisk	lowrisk	PROPN
ftr-289	337	44	taxpayers	taxpayer	NOUN
ftr-289	337	45	)	)	PUNCT
ftr-289	337	46	.	.	PUNCT
ftr-289	338	1	56	56	NUM
ftr-289	338	2	.	.	X
ftr-289	338	3	alm	alm	PROPN
ftr-289	338	4	&	&	CCONJ
ftr-289	338	5	mckee	mckee	PROPN
ftr-289	338	6	,	,	PUNCT
ftr-289	338	7	tax	tax	NOUN
ftr-289	338	8	compliance	compliance	NOUN
ftr-289	338	9	as	as	ADP
ftr-289	338	10	a	a	DET
ftr-289	338	11	coordination	coordination	NOUN
ftr-289	338	12	game	game	NOUN
ftr-289	338	13	,	,	PUNCT
ftr-289	338	14	supra	supra	PROPN
ftr-289	338	15	note	note	NOUN
ftr-289	338	16	40	40	NUM
ftr-289	338	17	.	.	PUNCT
ftr-289	339	1	57	57	NUM
ftr-289	339	2	.	.	PUNCT
ftr-289	340	1	anthony	anthony	PROPN
ftr-289	340	2	a.	a.	PROPN
ftr-289	340	3	braga	braga	PROPN
ftr-289	340	4	&	&	CCONJ
ftr-289	340	5	david	david	PROPN
ftr-289	340	6	l.	l.	PROPN
ftr-289	340	7	weisburd	weisburd	PROPN
ftr-289	340	8	,	,	PUNCT
ftr-289	340	9	policing	policing	NOUN
ftr-289	340	10	problem	problem	NOUN
ftr-289	340	11	places	place	VERB
ftr-289	340	12	9	9	NUM
ftr-289	340	13	(	(	PUNCT
ftr-289	340	14	2010	2010	NUM
ftr-289	340	15	)	)	PUNCT
ftr-289	341	1	[	[	X
ftr-289	341	2	hereinafter	hereinafter	NOUN
ftr-289	341	3	braga	braga	NOUN
ftr-289	341	4	&	&	CCONJ
ftr-289	341	5	weisburd	weisburd	PROPN
ftr-289	341	6	,	,	PUNCT
ftr-289	341	7	policing	policing	NOUN
ftr-289	341	8	problem	problem	NOUN
ftr-289	341	9	places	place	NOUN
ftr-289	341	10	]	]	PUNCT
ftr-289	341	11	.	.	PUNCT
ftr-289	342	1	58	58	NUM
ftr-289	342	2	.	.	PUNCT
ftr-289	343	1	i	i	PRON
ftr-289	343	2	d.	d.	VERB
ftr-289	343	3	at	at	ADP
ftr-289	343	4	9–10	9–10	PROPN
ftr-289	343	5	.	.	PUNCT
ftr-289	344	1	2014	2014	NUM
ftr-289	344	2	]	]	PUNCT
ftr-289	344	3	concentrated	concentrated	ADJ
ftr-289	344	4	enforcement	enforcement	NOUN
ftr-289	344	5	339	339	NUM
ftr-289	344	6	criminologists	criminologist	NOUN
ftr-289	344	7	have	have	AUX
ftr-289	344	8	shown	show	VERB
ftr-289	344	9	that	that	SCONJ
ftr-289	344	10	concentrating	concentrate	VERB
ftr-289	344	11	police	police	NOUN
ftr-289	344	12	patrol	patrol	NOUN
ftr-289	344	13	on	on	ADP
ftr-289	344	14	small	small	ADJ
ftr-289	344	15	crime	crime	NOUN
ftr-289	344	16	hot	hot	ADJ
ftr-289	344	17	spots	spot	NOUN
ftr-289	344	18	can	can	AUX
ftr-289	344	19	significantly	significantly	ADV
ftr-289	344	20	decrease	decrease	VERB
ftr-289	344	21	crime	crime	NOUN
ftr-289	344	22	.	.	PUNCT
ftr-289	345	1	59	59	NUM
ftr-289	345	2	indeed	indeed	ADV
ftr-289	345	3	,	,	PUNCT
ftr-289	345	4	in	in	ADP
ftr-289	345	5	addition	addition	NOUN
ftr-289	345	6	to	to	ADP
ftr-289	345	7	finding	find	VERB
ftr-289	345	8	that	that	DET
ftr-289	345	9	hot	hot	ADJ
ftr-289	345	10	spots	spot	NOUN
ftr-289	345	11	policing	policing	NOUN
ftr-289	345	12	can	can	AUX
ftr-289	345	13	prevent	prevent	VERB
ftr-289	345	14	crime	crime	NOUN
ftr-289	345	15	in	in	ADP
ftr-289	345	16	the	the	DET
ftr-289	345	17	hot	hot	ADJ
ftr-289	345	18	spots	spot	NOUN
ftr-289	345	19	,	,	PUNCT
ftr-289	345	20	60	60	NUM
ftr-289	345	21	studies	study	NOUN
ftr-289	345	22	have	have	AUX
ftr-289	345	23	found	find	VERB
ftr-289	345	24	that	that	SCONJ
ftr-289	345	25	hot	hot	ADJ
ftr-289	345	26	spots	spot	NOUN
ftr-289	345	27	policing	policing	NOUN
ftr-289	345	28	can	can	AUX
ftr-289	345	29	also	also	ADV
ftr-289	345	30	decrease	decrease	VERB
ftr-289	345	31	crime	crime	NOUN
ftr-289	345	32	in	in	ADP
ftr-289	345	33	surrounding	surround	VERB
ftr-289	345	34	areas	area	NOUN
ftr-289	345	35	.	.	PUNCT
ftr-289	346	1	61	61	NUM
ftr-289	346	2	these	these	DET
ftr-289	346	3	findings	finding	NOUN
ftr-289	346	4	have	have	AUX
ftr-289	346	5	been	be	AUX
ftr-289	346	6	particularly	particularly	ADV
ftr-289	346	7	encouraging	encouraging	ADJ
ftr-289	346	8	,	,	PUNCT
ftr-289	346	9	in	in	ADP
ftr-289	346	10	contrast	contrast	NOUN
ftr-289	346	11	to	to	ADP
ftr-289	346	12	an	an	DET
ftr-289	346	13	early	early	ADJ
ftr-289	346	14	policing	policing	NOUN
ftr-289	346	15	study	study	NOUN
ftr-289	346	16	in	in	ADP
ftr-289	346	17	kansas	kansas	PROPN
ftr-289	346	18	city	city	PROPN
ftr-289	346	19	.	.	PUNCT
ftr-289	347	1	the	the	DET
ftr-289	347	2	kansas	kansas	PROPN
ftr-289	347	3	city	city	PROPN
ftr-289	347	4	study	study	NOUN
ftr-289	347	5	found	find	VERB
ftr-289	347	6	that	that	SCONJ
ftr-289	347	7	increasing	increase	VERB
ftr-289	347	8	59	59	NUM
ftr-289	347	9	.	.	PUNCT
ftr-289	348	1	for	for	ADP
ftr-289	348	2	a	a	DET
ftr-289	348	3	small	small	ADJ
ftr-289	348	4	sample	sample	NOUN
ftr-289	348	5	of	of	ADP
ftr-289	348	6	this	this	DET
ftr-289	348	7	literature	literature	NOUN
ftr-289	348	8	,	,	PUNCT
ftr-289	348	9	see	see	VERB
ftr-289	348	10	anthony	anthony	PROPN
ftr-289	348	11	a.	a.	PROPN
ftr-289	348	12	braga	braga	PROPN
ftr-289	348	13	&	&	CCONJ
ftr-289	348	14	brenda	brenda	PROPN
ftr-289	348	15	j.	j.	PROPN
ftr-289	348	16	bond	bond	PROPN
ftr-289	348	17	,	,	PUNCT
ftr-289	348	18	policing	police	VERB
ftr-289	348	19	crime	crime	NOUN
ftr-289	348	20	and	and	CCONJ
ftr-289	348	21	disorder	disorder	NOUN
ftr-289	348	22	hot	hot	ADJ
ftr-289	348	23	spots	spot	NOUN
ftr-289	348	24	:	:	PUNCT
ftr-289	348	25	a	a	DET
ftr-289	348	26	randomized	randomized	ADJ
ftr-289	348	27	controlled	control	VERB
ftr-289	348	28	trial	trial	NOUN
ftr-289	348	29	,	,	PUNCT
ftr-289	348	30	46	46	NUM
ftr-289	348	31	criminology	criminology	NOUN
ftr-289	348	32	577	577	NUM
ftr-289	348	33	(	(	PUNCT
ftr-289	348	34	2008	2008	NUM
ftr-289	348	35	)	)	PUNCT
ftr-289	348	36	;	;	PUNCT
ftr-289	348	37	anthony	anthony	PROPN
ftr-289	348	38	braga	braga	PROPN
ftr-289	348	39	et	et	PROPN
ftr-289	348	40	al	al	PROPN
ftr-289	348	41	.	.	PROPN
ftr-289	348	42	,	,	PUNCT
ftr-289	348	43	problem	problem	NOUN
ftr-289	348	44	-	-	PUNCT
ftr-289	348	45	oriented	orient	VERB
ftr-289	348	46	policing	policing	NOUN
ftr-289	348	47	in	in	ADP
ftr-289	348	48	violent	violent	ADJ
ftr-289	348	49	crime	crime	NOUN
ftr-289	348	50	places	place	NOUN
ftr-289	348	51	:	:	PUNCT
ftr-289	348	52	a	a	DET
ftr-289	348	53	randomized	randomized	ADJ
ftr-289	348	54	control	control	NOUN
ftr-289	348	55	experiment	experiment	NOUN
ftr-289	348	56	,	,	PUNCT
ftr-289	348	57	37	37	NUM
ftr-289	348	58	criminology	criminology	NOUN
ftr-289	348	59	541	541	NUM
ftr-289	348	60	(	(	PUNCT
ftr-289	348	61	1999	1999	NUM
ftr-289	348	62	)	)	PUNCT
ftr-289	349	1	[	[	X
ftr-289	349	2	hereinafter	hereinafter	NOUN
ftr-289	349	3	braga	braga	NOUN
ftr-289	349	4	et	et	PROPN
ftr-289	349	5	al	al	PROPN
ftr-289	349	6	.	.	PROPN
ftr-289	349	7	,	,	PUNCT
ftr-289	349	8	problem	problem	NOUN
ftr-289	349	9	-	-	PUNCT
ftr-289	349	10	oriented	orient	VERB
ftr-289	349	11	policing	policing	NOUN
ftr-289	349	12	]	]	X
ftr-289	349	13	;	;	PUNCT
ftr-289	349	14	rafael	rafael	PROPN
ftr-289	349	15	di	di	PROPN
ftr-289	349	16	tella	tella	PROPN
ftr-289	349	17	&	&	CCONJ
ftr-289	349	18	ernesto	ernesto	PROPN
ftr-289	349	19	schargrodsky	schargrodsky	PROPN
ftr-289	349	20	,	,	PUNCT
ftr-289	349	21	do	do	AUX
ftr-289	349	22	police	police	NOUN
ftr-289	349	23	reduce	reduce	VERB
ftr-289	349	24	crime	crime	NOUN
ftr-289	349	25	?	?	PUNCT
ftr-289	350	1	estimates	estimate	NOUN
ftr-289	350	2	using	use	VERB
ftr-289	350	3	the	the	DET
ftr-289	350	4	allocation	allocation	NOUN
ftr-289	350	5	of	of	ADP
ftr-289	350	6	police	police	NOUN
ftr-289	350	7	forces	force	NOUN
ftr-289	350	8	after	after	ADP
ftr-289	350	9	a	a	DET
ftr-289	350	10	terrorist	terrorist	ADJ
ftr-289	350	11	attack	attack	NOUN
ftr-289	350	12	,	,	PUNCT
ftr-289	350	13	94	94	NUM
ftr-289	350	14	amer	amer	PROPN
ftr-289	350	15	.	.	PUNCT
ftr-289	350	16	econ	econ	PROPN
ftr-289	350	17	.	.	PUNCT
ftr-289	351	1	rev	rev	PROPN
ftr-289	351	2	.	.	PROPN
ftr-289	351	3	114	114	NUM
ftr-289	351	4	(	(	PUNCT
ftr-289	351	5	2004	2004	NUM
ftr-289	351	6	)	)	PUNCT
ftr-289	351	7	;	;	PUNCT
ftr-289	351	8	lorraine	lorraine	PROPN
ftr-289	351	9	green	green	PROPN
ftr-289	351	10	&	&	CCONJ
ftr-289	351	11	jan	jan	PROPN
ftr-289	351	12	roehl	roehl	PROPN
ftr-289	351	13	,	,	PUNCT
ftr-289	351	14	civil	civil	ADJ
ftr-289	351	15	remedies	remedy	NOUN
ftr-289	351	16	and	and	CCONJ
ftr-289	351	17	crime	crime	NOUN
ftr-289	351	18	prevention	prevention	NOUN
ftr-289	351	19	:	:	PUNCT
ftr-289	351	20	an	an	DET
ftr-289	351	21	introduction	introduction	NOUN
ftr-289	351	22	,	,	PUNCT
ftr-289	351	23	in	in	ADP
ftr-289	351	24	civil	civil	ADJ
ftr-289	351	25	remedies	remedy	NOUN
ftr-289	351	26	and	and	CCONJ
ftr-289	351	27	crime	crime	NOUN
ftr-289	351	28	prevention	prevention	NOUN
ftr-289	351	29	(	(	PUNCT
ftr-289	351	30	lorraine	lorraine	PROPN
ftr-289	351	31	green	green	PROPN
ftr-289	351	32	mazerale	mazerale	PROPN
ftr-289	351	33	&	&	CCONJ
ftr-289	351	34	jan	jan	PROPN
ftr-289	351	35	roehl	roehl	PROPN
ftr-289	351	36	eds	eds	PROPN
ftr-289	351	37	.	.	PROPN
ftr-289	351	38	,	,	PUNCT
ftr-289	351	39	1998	1998	NUM
ftr-289	351	40	)	)	PUNCT
ftr-289	352	1	[	[	X
ftr-289	352	2	hereinafter	hereinafter	NOUN
ftr-289	352	3	green	green	PROPN
ftr-289	352	4	&	&	CCONJ
ftr-289	352	5	roehl	roehl	PROPN
ftr-289	352	6	,	,	PUNCT
ftr-289	352	7	civil	civil	ADJ
ftr-289	352	8	remedies	remedy	NOUN
ftr-289	352	9	]	]	PUNCT
ftr-289	352	10	;	;	PUNCT
ftr-289	352	11	christopher	christopher	PROPN
ftr-289	352	12	koper	koper	PROPN
ftr-289	352	13	,	,	PUNCT
ftr-289	352	14	just	just	ADV
ftr-289	352	15	enough	enough	ADJ
ftr-289	352	16	police	police	NOUN
ftr-289	352	17	presence	presence	NOUN
ftr-289	352	18	:	:	PUNCT
ftr-289	352	19	reducing	reduce	VERB
ftr-289	352	20	crime	crime	NOUN
ftr-289	352	21	and	and	CCONJ
ftr-289	352	22	disorderly	disorderly	ADJ
ftr-289	352	23	behavior	behavior	NOUN
ftr-289	352	24	by	by	ADP
ftr-289	352	25	optimizing	optimize	VERB
ftr-289	352	26	patrol	patrol	NOUN
ftr-289	352	27	time	time	NOUN
ftr-289	352	28	in	in	ADP
ftr-289	352	29	crime	crime	NOUN
ftr-289	352	30	hot	hot	ADJ
ftr-289	352	31	spots	spot	NOUN
ftr-289	352	32	,	,	PUNCT
ftr-289	352	33	12	12	NUM
ftr-289	352	34	just	just	ADV
ftr-289	352	35	.	.	PUNCT
ftr-289	353	1	q.	q.	PROPN
ftr-289	353	2	649	649	NUM
ftr-289	353	3	(	(	PUNCT
ftr-289	353	4	1995	1995	NUM
ftr-289	353	5	)	)	PUNCT
ftr-289	353	6	;	;	PUNCT
ftr-289	353	7	lawrence	lawrence	PROPN
ftr-289	353	8	sherman	sherman	PROPN
ftr-289	353	9	&	&	CCONJ
ftr-289	353	10	david	david	PROPN
ftr-289	353	11	weisburd	weisburd	PROPN
ftr-289	353	12	,	,	PUNCT
ftr-289	353	13	general	general	ADJ
ftr-289	353	14	deterrent	deterrent	NOUN
ftr-289	353	15	effects	effect	NOUN
ftr-289	353	16	of	of	ADP
ftr-289	353	17	police	police	NOUN
ftr-289	353	18	patrol	patrol	NOUN
ftr-289	353	19	in	in	ADP
ftr-289	353	20	crime	crime	NOUN
ftr-289	353	21	hot	hot	ADJ
ftr-289	353	22	spots	spot	NOUN
ftr-289	353	23	:	:	PUNCT
ftr-289	353	24	a	a	DET
ftr-289	353	25	randomized	randomized	ADJ
ftr-289	353	26	controlled	control	VERB
ftr-289	353	27	trial	trial	NOUN
ftr-289	353	28	,	,	PUNCT
ftr-289	353	29	12	12	NUM
ftr-289	353	30	just	just	ADV
ftr-289	353	31	.	.	PUNCT
ftr-289	354	1	q.	q.	PROPN
ftr-289	354	2	625	625	NUM
ftr-289	354	3	(	(	PUNCT
ftr-289	354	4	1995	1995	NUM
ftr-289	354	5	)	)	PUNCT
ftr-289	354	6	;	;	PUNCT
ftr-289	354	7	david	david	PROPN
ftr-289	354	8	weisburd	weisburd	PROPN
ftr-289	354	9	&	&	CCONJ
ftr-289	354	10	lorraine	lorraine	PROPN
ftr-289	354	11	green	green	PROPN
ftr-289	354	12	,	,	PUNCT
ftr-289	354	13	policing	police	VERB
ftr-289	354	14	drug	drug	NOUN
ftr-289	354	15	hot	hot	ADJ
ftr-289	354	16	spots	spot	NOUN
ftr-289	354	17	:	:	PUNCT
ftr-289	354	18	the	the	DET
ftr-289	354	19	jersey	jersey	PROPN
ftr-289	354	20	city	city	PROPN
ftr-289	354	21	dma	dma	PROPN
ftr-289	354	22	experiment	experiment	NOUN
ftr-289	354	23	,	,	PUNCT
ftr-289	354	24	12	12	NUM
ftr-289	354	25	just	just	ADV
ftr-289	354	26	.	.	PUNCT
ftr-289	355	1	q.	q.	PROPN
ftr-289	355	2	711	711	NUM
ftr-289	355	3	(	(	PUNCT
ftr-289	355	4	1995	1995	NUM
ftr-289	355	5	)	)	PUNCT
ftr-289	356	1	[	[	X
ftr-289	356	2	hereinafter	hereinafter	NOUN
ftr-289	356	3	weisburd	weisburd	NOUN
ftr-289	356	4	&	&	CCONJ
ftr-289	356	5	green	green	PROPN
ftr-289	356	6	,	,	PUNCT
ftr-289	356	7	policing	police	VERB
ftr-289	356	8	drug	drug	NOUN
ftr-289	356	9	hot	hot	ADJ
ftr-289	356	10	spots	spot	NOUN
ftr-289	356	11	]	]	PUNCT
ftr-289	356	12	.	.	PUNCT
ftr-289	357	1	a	a	DET
ftr-289	357	2	number	number	NOUN
ftr-289	357	3	of	of	ADP
ftr-289	357	4	independent	independent	ADJ
ftr-289	357	5	,	,	PUNCT
ftr-289	357	6	meta	meta	ADJ
ftr-289	357	7	research	research	NOUN
ftr-289	357	8	studies	study	NOUN
ftr-289	357	9	have	have	AUX
ftr-289	357	10	synthesized	synthesize	VERB
ftr-289	357	11	the	the	DET
ftr-289	357	12	various	various	ADJ
ftr-289	357	13	work	work	NOUN
ftr-289	357	14	done	do	VERB
ftr-289	357	15	on	on	ADP
ftr-289	357	16	hot	hot	ADJ
ftr-289	357	17	spots	spot	NOUN
ftr-289	357	18	policing	police	VERB
ftr-289	357	19	.	.	PUNCT
ftr-289	358	1	lawrence	lawrence	PROPN
ftr-289	358	2	w.	w.	PROPN
ftr-289	358	3	sherman	sherman	PROPN
ftr-289	358	4	et	et	PROPN
ftr-289	358	5	al	al	PROPN
ftr-289	358	6	.	.	PROPN
ftr-289	358	7	,	,	PUNCT
ftr-289	358	8	preventing	prevent	VERB
ftr-289	358	9	crime	crime	NOUN
ftr-289	358	10	:	:	PUNCT
ftr-289	358	11	what	what	PRON
ftr-289	358	12	works	work	VERB
ftr-289	358	13	,	,	PUNCT
ftr-289	358	14	what	what	PRON
ftr-289	358	15	does	do	AUX
ftr-289	358	16	n’t	not	PART
ftr-289	358	17	,	,	PUNCT
ftr-289	358	18	what	what	PRON
ftr-289	358	19	’s	’s	AUX
ftr-289	358	20	promising	promise	VERB
ftr-289	358	21	,	,	PUNCT
ftr-289	358	22	a	a	DET
ftr-289	358	23	report	report	NOUN
ftr-289	358	24	to	to	ADP
ftr-289	358	25	the	the	DET
ftr-289	358	26	united	united	PROPN
ftr-289	358	27	states	states	PROPN
ftr-289	358	28	congress	congress	PROPN
ftr-289	358	29	,	,	PUNCT
ftr-289	358	30	prepared	prepare	VERB
ftr-289	358	31	for	for	ADP
ftr-289	358	32	the	the	DET
ftr-289	358	33	national	national	PROPN
ftr-289	358	34	institute	institute	PROPN
ftr-289	358	35	of	of	ADP
ftr-289	358	36	justice	justice	PROPN
ftr-289	358	37	(	(	PUNCT
ftr-289	358	38	1997	1997	NUM
ftr-289	358	39	)	)	PUNCT
ftr-289	358	40	,	,	PUNCT
ftr-289	358	41	www.ncjrs.gov/works/	www.ncjrs.gov/works/	PROPN
ftr-289	358	42	;	;	PUNCT
ftr-289	358	43	fairness	fairness	NOUN
ftr-289	358	44	and	and	CCONJ
ftr-289	358	45	effectiveness	effectiveness	NOUN
ftr-289	358	46	in	in	ADP
ftr-289	358	47	policing	police	VERB
ftr-289	358	48	:	:	PUNCT
ftr-289	358	49	the	the	DET
ftr-289	358	50	evidence	evidence	NOUN
ftr-289	358	51	(	(	PUNCT
ftr-289	358	52	wesley	wesley	PROPN
ftr-289	358	53	skogan	skogan	PROPN
ftr-289	358	54	&	&	CCONJ
ftr-289	358	55	kathleen	kathleen	PROPN
ftr-289	358	56	frydl	frydl	PROPN
ftr-289	358	57	eds	ed	NOUN
ftr-289	358	58	.	.	PROPN
ftr-289	358	59	,	,	PUNCT
ftr-289	358	60	national	national	PROPN
ftr-289	358	61	research	research	PROPN
ftr-289	358	62	council	council	PROPN
ftr-289	358	63	2004	2004	NUM
ftr-289	358	64	)	)	PUNCT
ftr-289	358	65	;	;	PUNCT
ftr-289	358	66	anthony	anthony	PROPN
ftr-289	358	67	braga	braga	PROPN
ftr-289	358	68	et	et	PROPN
ftr-289	358	69	al	al	PROPN
ftr-289	358	70	.	.	PROPN
ftr-289	358	71	,	,	PUNCT
ftr-289	358	72	the	the	DET
ftr-289	358	73	campbell	campbell	PROPN
ftr-289	358	74	collaboration	collaboration	PROPN
ftr-289	358	75	,	,	PUNCT
ftr-289	358	76	hot	hot	ADJ
ftr-289	358	77	spots	spot	NOUN
ftr-289	358	78	policing	policing	NOUN
ftr-289	358	79	effects	effect	NOUN
ftr-289	358	80	on	on	ADP
ftr-289	358	81	crime	crime	NOUN
ftr-289	358	82	(	(	PUNCT
ftr-289	358	83	2012	2012	NUM
ftr-289	358	84	)	)	PUNCT
ftr-289	358	85	.	.	PUNCT
ftr-289	359	1	60	60	NUM
ftr-289	359	2	.	.	PUNCT
ftr-289	360	1	see	see	VERB
ftr-289	360	2	,	,	PUNCT
ftr-289	360	3	e.g.	e.g.	ADV
ftr-289	360	4	,	,	PUNCT
ftr-289	360	5	braga	braga	NOUN
ftr-289	360	6	&	&	CCONJ
ftr-289	360	7	weisburd	weisburd	PROPN
ftr-289	360	8	,	,	PUNCT
ftr-289	360	9	policing	policing	NOUN
ftr-289	360	10	problem	problem	NOUN
ftr-289	360	11	places	place	NOUN
ftr-289	360	12	,	,	PUNCT
ftr-289	360	13	supra	supra	PROPN
ftr-289	360	14	note	note	NOUN
ftr-289	360	15	57	57	NUM
ftr-289	360	16	,	,	PUNCT
ftr-289	360	17	at	at	ADP
ftr-289	360	18	100	100	NUM
ftr-289	360	19	(	(	PUNCT
ftr-289	360	20	2010	2010	NUM
ftr-289	360	21	)	)	PUNCT
ftr-289	360	22	(	(	PUNCT
ftr-289	360	23	“	"	PUNCT
ftr-289	360	24	using	use	VERB
ftr-289	360	25	scientific	scientific	ADJ
ftr-289	360	26	evaluation	evaluation	NOUN
ftr-289	360	27	evidence	evidence	NOUN
ftr-289	360	28	as	as	ADP
ftr-289	360	29	a	a	DET
ftr-289	360	30	criterion	criterion	NOUN
ftr-289	360	31	,	,	PUNCT
ftr-289	360	32	we	we	PRON
ftr-289	360	33	find	find	VERB
ftr-289	360	34	substantial	substantial	ADJ
ftr-289	360	35	support	support	NOUN
ftr-289	360	36	for	for	ADP
ftr-289	360	37	the	the	DET
ftr-289	360	38	crime	crime	NOUN
ftr-289	360	39	prevention	prevention	NOUN
ftr-289	360	40	effectiveness	effectiveness	NOUN
ftr-289	360	41	of	of	ADP
ftr-289	360	42	hot	hot	ADJ
ftr-289	360	43	spots	spot	NOUN
ftr-289	360	44	policing	police	VERB
ftr-289	360	45	.	.	PUNCT
ftr-289	360	46	”	"	PUNCT
ftr-289	360	47	)	)	PUNCT
ftr-289	360	48	;	;	PUNCT
ftr-289	360	49	robert	robert	PROPN
ftr-289	360	50	apel	apel	PROPN
ftr-289	360	51	&	&	CCONJ
ftr-289	360	52	daniel	daniel	PROPN
ftr-289	360	53	s.	s.	PROPN
ftr-289	360	54	nagin	nagin	PROPN
ftr-289	360	55	,	,	PUNCT
ftr-289	360	56	general	general	ADJ
ftr-289	360	57	deterrence	deterrence	NOUN
ftr-289	360	58	:	:	PUNCT
ftr-289	360	59	a	a	DET
ftr-289	360	60	review	review	NOUN
ftr-289	360	61	of	of	ADP
ftr-289	360	62	recent	recent	ADJ
ftr-289	360	63	evidence	evidence	NOUN
ftr-289	360	64	[	[	X
ftr-289	360	65	hereinafter	hereinafter	NOUN
ftr-289	360	66	apel	apel	NOUN
ftr-289	360	67	&	&	CCONJ
ftr-289	360	68	nagin	nagin	PROPN
ftr-289	360	69	,	,	PUNCT
ftr-289	360	70	general	general	ADJ
ftr-289	360	71	deterrence	deterrence	NOUN
ftr-289	360	72	]	]	PUNCT
ftr-289	360	73	,	,	PUNCT
ftr-289	360	74	in	in	ADP
ftr-289	360	75	crime	crime	NOUN
ftr-289	360	76	and	and	CCONJ
ftr-289	360	77	public	public	ADJ
ftr-289	360	78	policy	policy	NOUN
ftr-289	360	79	411	411	NUM
ftr-289	360	80	,	,	PUNCT
ftr-289	360	81	421	421	NUM
ftr-289	360	82	(	(	PUNCT
ftr-289	360	83	james	james	PROPN
ftr-289	360	84	q.	q.	PROPN
ftr-289	360	85	wilson	wilson	PROPN
ftr-289	360	86	&	&	CCONJ
ftr-289	360	87	joan	joan	PROPN
ftr-289	360	88	petersilia	petersilia	PROPN
ftr-289	360	89	eds	eds	PROPN
ftr-289	360	90	.	.	PROPN
ftr-289	360	91	,	,	PUNCT
ftr-289	360	92	2011	2011	NUM
ftr-289	360	93	)	)	PUNCT
ftr-289	361	1	[	[	X
ftr-289	361	2	hereinafter	hereinafter	NOUN
ftr-289	361	3	crime	crime	NOUN
ftr-289	361	4	and	and	CCONJ
ftr-289	361	5	public	public	ADJ
ftr-289	361	6	policy	policy	NOUN
ftr-289	361	7	]	]	PUNCT
ftr-289	361	8	(	(	PUNCT
ftr-289	361	9	citing	cite	VERB
ftr-289	361	10	hot	hot	ADJ
ftr-289	361	11	spots	spot	NOUN
ftr-289	361	12	policing	police	VERB
ftr-289	361	13	as	as	ADP
ftr-289	361	14	a	a	DET
ftr-289	361	15	method	method	NOUN
ftr-289	361	16	that	that	PRON
ftr-289	361	17	has	have	AUX
ftr-289	361	18	been	be	AUX
ftr-289	361	19	shown	show	VERB
ftr-289	361	20	to	to	PART
ftr-289	361	21	be	be	AUX
ftr-289	361	22	effective	effective	ADJ
ftr-289	361	23	at	at	ADP
ftr-289	361	24	preventing	prevent	VERB
ftr-289	361	25	crime	crime	NOUN
ftr-289	361	26	)	)	PUNCT
ftr-289	361	27	;	;	PUNCT
ftr-289	361	28	bernard	bernard	PROPN
ftr-289	361	29	e.	e.	PROPN
ftr-289	361	30	harcourt	harcourt	PROPN
ftr-289	361	31	&	&	CCONJ
ftr-289	361	32	jens	jens	PROPN
ftr-289	361	33	ludwig	ludwig	PROPN
ftr-289	361	34	,	,	PUNCT
ftr-289	361	35	broken	break	VERB
ftr-289	361	36	windows	window	NOUN
ftr-289	361	37	:	:	PUNCT
ftr-289	361	38	new	new	ADJ
ftr-289	361	39	evidence	evidence	NOUN
ftr-289	361	40	from	from	ADP
ftr-289	361	41	new	new	PROPN
ftr-289	361	42	york	york	PROPN
ftr-289	361	43	city	city	PROPN
ftr-289	361	44	and	and	CCONJ
ftr-289	361	45	a	a	DET
ftr-289	361	46	five	five	NUM
ftr-289	361	47	-	-	PUNCT
ftr-289	361	48	city	city	NOUN
ftr-289	361	49	social	social	ADJ
ftr-289	361	50	experiment	experiment	NOUN
ftr-289	361	51	,	,	PUNCT
ftr-289	361	52	73	73	NUM
ftr-289	361	53	u.	u.	NOUN
ftr-289	361	54	chi	chi	PROPN
ftr-289	361	55	.	.	PUNCT
ftr-289	362	1	l.	l.	PROPN
ftr-289	362	2	rev	rev	PROPN
ftr-289	362	3	.	.	PROPN
ftr-289	362	4	271	271	NUM
ftr-289	362	5	,	,	PUNCT
ftr-289	362	6	314	314	NUM
ftr-289	362	7	(	(	PUNCT
ftr-289	362	8	2006	2006	NUM
ftr-289	362	9	)	)	PUNCT
ftr-289	362	10	(	(	PUNCT
ftr-289	362	11	“	"	PUNCT
ftr-289	362	12	[	[	X
ftr-289	362	13	t]argeting	t]argete	VERB
ftr-289	362	14	police	police	NOUN
ftr-289	362	15	resources	resource	NOUN
ftr-289	362	16	against	against	ADP
ftr-289	362	17	the	the	DET
ftr-289	362	18	highest	high	ADJ
ftr-289	362	19	-	-	PUNCT
ftr-289	362	20	crime	crime	NOUN
ftr-289	362	21	‘	'	PUNCT
ftr-289	362	22	hot	hot	ADJ
ftr-289	362	23	spots	spot	NOUN
ftr-289	362	24	’	'	PUNCT
ftr-289	362	25	can	can	AUX
ftr-289	362	26	also	also	ADV
ftr-289	362	27	help	help	VERB
ftr-289	362	28	prevent	prevent	VERB
ftr-289	362	29	criminal	criminal	ADJ
ftr-289	362	30	activity	activity	NOUN
ftr-289	362	31	.	.	PUNCT
ftr-289	362	32	”	"	PUNCT
ftr-289	362	33	)	)	PUNCT
ftr-289	362	34	.	.	PUNCT
ftr-289	363	1	61	61	NUM
ftr-289	363	2	.	.	PUNCT
ftr-289	364	1	see	see	VERB
ftr-289	364	2	,	,	PUNCT
ftr-289	364	3	e.g.	e.g.	ADV
ftr-289	364	4	,	,	PUNCT
ftr-289	364	5	braga	braga	NOUN
ftr-289	364	6	et	et	PROPN
ftr-289	364	7	al	al	PROPN
ftr-289	364	8	.	.	PROPN
ftr-289	364	9	,	,	PUNCT
ftr-289	364	10	problem	problem	NOUN
ftr-289	364	11	-	-	PUNCT
ftr-289	364	12	oriented	orient	VERB
ftr-289	364	13	policing	policing	NOUN
ftr-289	364	14	,	,	PUNCT
ftr-289	364	15	supra	supra	PROPN
ftr-289	364	16	note	note	PROPN
ftr-289	364	17	59	59	NUM
ftr-289	364	18	;	;	PUNCT
ftr-289	364	19	ronald	ronald	PROPN
ftr-289	364	20	v.	v.	PROPN
ftr-289	364	21	clarke	clarke	PROPN
ftr-289	364	22	&	&	CCONJ
ftr-289	364	23	david	david	PROPN
ftr-289	364	24	weisburd	weisburd	PROPN
ftr-289	364	25	,	,	PUNCT
ftr-289	364	26	diffusion	diffusion	NOUN
ftr-289	364	27	of	of	ADP
ftr-289	364	28	crime	crime	NOUN
ftr-289	364	29	control	control	NOUN
ftr-289	364	30	benefits	benefit	NOUN
ftr-289	364	31	:	:	PUNCT
ftr-289	364	32	observations	observation	NOUN
ftr-289	364	33	on	on	ADP
ftr-289	364	34	the	the	DET
ftr-289	364	35	reverse	reverse	NOUN
ftr-289	364	36	of	of	ADP
ftr-289	364	37	displacement	displacement	NOUN
ftr-289	364	38	,	,	PUNCT
ftr-289	364	39	in	in	ADP
ftr-289	364	40	2	2	NUM
ftr-289	364	41	crime	crime	NOUN
ftr-289	364	42	prevention	prevention	NOUN
ftr-289	364	43	studies	study	NOUN
ftr-289	364	44	165	165	NUM
ftr-289	364	45	(	(	PUNCT
ftr-289	364	46	1994	1994	NUM
ftr-289	364	47	)	)	PUNCT
ftr-289	364	48	;	;	PUNCT
ftr-289	364	49	green	green	PROPN
ftr-289	364	50	&	&	CCONJ
ftr-289	364	51	roehl	roehl	PROPN
ftr-289	364	52	,	,	PUNCT
ftr-289	364	53	civil	civil	ADJ
ftr-289	364	54	remedies	remedy	NOUN
ftr-289	364	55	,	,	PUNCT
ftr-289	364	56	supra	supra	PROPN
ftr-289	364	57	note	note	PROPN
ftr-289	364	58	59	59	NUM
ftr-289	364	59	;	;	PUNCT
ftr-289	365	1	lawrence	lawrence	PROPN
ftr-289	365	2	sherman	sherman	PROPN
ftr-289	365	3	&	&	CCONJ
ftr-289	365	4	dennis	dennis	PROPN
ftr-289	365	5	rogan	rogan	PROPN
ftr-289	365	6	,	,	PUNCT
ftr-289	365	7	effects	effect	NOUN
ftr-289	365	8	of	of	ADP
ftr-289	365	9	gun	gun	NOUN
ftr-289	365	10	seizures	seizure	NOUN
ftr-289	365	11	on	on	ADP
ftr-289	365	12	gun	gun	NOUN
ftr-289	365	13	violence	violence	NOUN
ftr-289	365	14	:	:	PUNCT
ftr-289	365	15	‘	'	PUNCT
ftr-289	365	16	hot	hot	ADJ
ftr-289	365	17	spots	spot	NOUN
ftr-289	365	18	’	'	PUNCT
ftr-289	365	19	patrol	patrol	NOUN
ftr-289	365	20	in	in	ADP
ftr-289	365	21	kansas	kansas	PROPN
ftr-289	365	22	city	city	PROPN
ftr-289	365	23	,	,	PUNCT
ftr-289	365	24	12	12	NUM
ftr-289	365	25	just	just	ADV
ftr-289	365	26	.	.	PUNCT
ftr-289	366	1	q.	q.	PROPN
ftr-289	366	2	673	673	NUM
ftr-289	366	3	(	(	PUNCT
ftr-289	366	4	1995	1995	NUM
ftr-289	366	5	)	)	PUNCT
ftr-289	366	6	;	;	PUNCT
ftr-289	366	7	weisburd	weisburd	PROPN
ftr-289	366	8	&	&	CCONJ
ftr-289	366	9	green	green	PROPN
ftr-289	366	10	,	,	PUNCT
ftr-289	366	11	policing	police	VERB
ftr-289	366	12	drug	drug	NOUN
ftr-289	366	13	hot	hot	ADJ
ftr-289	366	14	spots	spot	NOUN
ftr-289	366	15	,	,	PUNCT
ftr-289	366	16	supra	supra	PROPN
ftr-289	366	17	note	note	NOUN
ftr-289	366	18	59	59	NUM
ftr-289	366	19	.	.	SYM
ftr-289	366	20	340	340	NUM
ftr-289	366	21	florida	florida	PROPN
ftr-289	366	22	tax	tax	NOUN
ftr-289	366	23	review	review	NOUN
ftr-289	367	1	[	[	X
ftr-289	367	2	vol	vol	NOUN
ftr-289	367	3	.	.	PUNCT
ftr-289	368	1	16:6	16:6	NUM
ftr-289	368	2	police	police	NOUN
ftr-289	368	3	patrol	patrol	NOUN
ftr-289	368	4	across	across	ADP
ftr-289	368	5	large	large	ADJ
ftr-289	368	6	patrol	patrol	NOUN
ftr-289	368	7	beats	beat	NOUN
ftr-289	368	8	did	do	AUX
ftr-289	368	9	not	not	PART
ftr-289	368	10	have	have	VERB
ftr-289	368	11	a	a	DET
ftr-289	368	12	substantial	substantial	ADJ
ftr-289	368	13	,	,	PUNCT
ftr-289	368	14	preventative	preventative	ADJ
ftr-289	368	15	effect	effect	NOUN
ftr-289	368	16	on	on	ADP
ftr-289	368	17	crime	crime	NOUN
ftr-289	368	18	.	.	PUNCT
ftr-289	369	1	62	62	NUM
ftr-289	369	2	the	the	DET
ftr-289	369	3	combination	combination	NOUN
ftr-289	369	4	of	of	ADP
ftr-289	369	5	the	the	DET
ftr-289	369	6	hot	hot	ADJ
ftr-289	369	7	spots	spot	NOUN
ftr-289	369	8	policing	police	VERB
ftr-289	369	9	research	research	NOUN
ftr-289	369	10	and	and	CCONJ
ftr-289	369	11	the	the	DET
ftr-289	369	12	kansas	kansas	PROPN
ftr-289	369	13	city	city	PROPN
ftr-289	369	14	study	study	NOUN
ftr-289	369	15	suggests	suggest	VERB
ftr-289	369	16	that	that	SCONJ
ftr-289	369	17	concentration	concentration	NOUN
ftr-289	369	18	,	,	PUNCT
ftr-289	369	19	and	and	CCONJ
ftr-289	369	20	not	not	PART
ftr-289	369	21	just	just	ADV
ftr-289	369	22	the	the	DET
ftr-289	369	23	level	level	NOUN
ftr-289	369	24	,	,	PUNCT
ftr-289	369	25	of	of	ADP
ftr-289	369	26	enforcement	enforcement	NOUN
ftr-289	369	27	can	can	AUX
ftr-289	369	28	be	be	AUX
ftr-289	369	29	critical	critical	ADJ
ftr-289	369	30	in	in	ADP
ftr-289	369	31	producing	produce	VERB
ftr-289	369	32	deterrence	deterrence	NOUN
ftr-289	369	33	.	.	PUNCT
ftr-289	370	1	a	a	DET
ftr-289	370	2	separate	separate	ADJ
ftr-289	370	3	line	line	NOUN
ftr-289	370	4	of	of	ADP
ftr-289	370	5	criminological	criminological	ADJ
ftr-289	370	6	work	work	NOUN
ftr-289	370	7	has	have	AUX
ftr-289	370	8	developed	develop	VERB
ftr-289	370	9	more	more	ADJ
ftr-289	370	10	anecdotal	anecdotal	ADJ
ftr-289	370	11	evidence	evidence	NOUN
ftr-289	370	12	that	that	SCONJ
ftr-289	370	13	focusing	focus	VERB
ftr-289	370	14	enforcement	enforcement	NOUN
ftr-289	370	15	resources	resource	NOUN
ftr-289	370	16	on	on	ADP
ftr-289	370	17	particular	particular	ADJ
ftr-289	370	18	problems	problem	NOUN
ftr-289	370	19	at	at	ADP
ftr-289	370	20	particular	particular	ADJ
ftr-289	370	21	times	time	NOUN
ftr-289	370	22	can	can	AUX
ftr-289	370	23	be	be	AUX
ftr-289	370	24	an	an	DET
ftr-289	370	25	effective	effective	ADJ
ftr-289	370	26	allocation	allocation	NOUN
ftr-289	370	27	of	of	ADP
ftr-289	370	28	enforcement	enforcement	NOUN
ftr-289	370	29	resources	resource	NOUN
ftr-289	370	30	.	.	PUNCT
ftr-289	371	1	criminologist	criminologist	NOUN
ftr-289	371	2	mark	mark	PROPN
ftr-289	371	3	kleiman	kleiman	PROPN
ftr-289	371	4	has	have	AUX
ftr-289	371	5	described	describe	VERB
ftr-289	371	6	a	a	DET
ftr-289	371	7	number	number	NOUN
ftr-289	371	8	of	of	ADP
ftr-289	371	9	such	such	ADJ
ftr-289	371	10	examples	example	NOUN
ftr-289	371	11	.	.	PUNCT
ftr-289	372	1	for	for	ADP
ftr-289	372	2	instance	instance	NOUN
ftr-289	372	3	,	,	PUNCT
ftr-289	372	4	in	in	ADP
ftr-289	372	5	the	the	DET
ftr-289	372	6	early	early	ADJ
ftr-289	372	7	1990s	1990	NOUN
ftr-289	372	8	,	,	PUNCT
ftr-289	372	9	the	the	DET
ftr-289	372	10	illegal	illegal	ADJ
ftr-289	372	11	practice	practice	NOUN
ftr-289	372	12	of	of	ADP
ftr-289	372	13	“	"	PUNCT
ftr-289	372	14	squeegeeing	squeegee	VERB
ftr-289	372	15	,	,	PUNCT
ftr-289	372	16	”	"	PUNCT
ftr-289	372	17	or	or	CCONJ
ftr-289	372	18	cleaning	clean	VERB
ftr-289	372	19	windshields	windshield	NOUN
ftr-289	372	20	and	and	CCONJ
ftr-289	372	21	then	then	ADV
ftr-289	372	22	asking	ask	VERB
ftr-289	372	23	to	to	PART
ftr-289	372	24	be	be	AUX
ftr-289	372	25	paid	pay	VERB
ftr-289	372	26	,	,	PUNCT
ftr-289	372	27	plagued	plague	VERB
ftr-289	372	28	new	new	PROPN
ftr-289	372	29	york	york	PROPN
ftr-289	372	30	city	city	PROPN
ftr-289	372	31	.	.	PUNCT
ftr-289	373	1	the	the	DET
ftr-289	373	2	problem	problem	NOUN
ftr-289	373	3	seemed	seem	VERB
ftr-289	373	4	both	both	PRON
ftr-289	373	5	too	too	ADV
ftr-289	373	6	rampant	rampant	ADJ
ftr-289	373	7	and	and	CCONJ
ftr-289	373	8	,	,	PUNCT
ftr-289	373	9	at	at	ADP
ftr-289	373	10	the	the	DET
ftr-289	373	11	same	same	ADJ
ftr-289	373	12	time	time	NOUN
ftr-289	373	13	,	,	PUNCT
ftr-289	373	14	insignificant	insignificant	ADJ
ftr-289	373	15	,	,	PUNCT
ftr-289	373	16	to	to	PART
ftr-289	373	17	be	be	AUX
ftr-289	373	18	controlled	control	VERB
ftr-289	373	19	by	by	ADP
ftr-289	373	20	the	the	DET
ftr-289	373	21	use	use	NOUN
ftr-289	373	22	of	of	ADP
ftr-289	373	23	normal	normal	ADJ
ftr-289	373	24	enforcement	enforcement	NOUN
ftr-289	373	25	resources	resource	NOUN
ftr-289	373	26	.	.	PUNCT
ftr-289	374	1	63	63	NUM
ftr-289	374	2	however	however	ADV
ftr-289	374	3	,	,	PUNCT
ftr-289	374	4	new	new	PROPN
ftr-289	374	5	york	york	PROPN
ftr-289	374	6	city	city	PROPN
ftr-289	374	7	announced	announce	VERB
ftr-289	374	8	a	a	DET
ftr-289	374	9	highly	highly	ADV
ftr-289	374	10	publicized	publicize	VERB
ftr-289	374	11	zerotolerance	zerotolerance	NOUN
ftr-289	374	12	policy	policy	NOUN
ftr-289	374	13	for	for	ADP
ftr-289	374	14	squeegeeing	squeegee	VERB
ftr-289	374	15	,	,	PUNCT
ftr-289	374	16	in	in	ADP
ftr-289	374	17	which	which	PRON
ftr-289	374	18	the	the	DET
ftr-289	374	19	police	police	NOUN
ftr-289	374	20	would	would	AUX
ftr-289	374	21	use	use	VERB
ftr-289	374	22	all	all	DET
ftr-289	374	23	enforcement	enforcement	NOUN
ftr-289	374	24	resources	resource	NOUN
ftr-289	374	25	necessary	necessary	ADJ
ftr-289	374	26	to	to	PART
ftr-289	374	27	stop	stop	VERB
ftr-289	374	28	the	the	DET
ftr-289	374	29	squeegeeing	squeegeeing	NOUN
ftr-289	374	30	.	.	PUNCT
ftr-289	375	1	64	64	NUM
ftr-289	375	2	as	as	SCONJ
ftr-289	375	3	kleiman	kleiman	NOUN
ftr-289	375	4	describes	describe	VERB
ftr-289	375	5	it	it	PRON
ftr-289	375	6	,	,	PUNCT
ftr-289	375	7	the	the	DET
ftr-289	375	8	heightened	heightened	ADJ
ftr-289	375	9	enforcement	enforcement	NOUN
ftr-289	375	10	pressure	pressure	NOUN
ftr-289	375	11	stopped	stop	VERB
ftr-289	375	12	the	the	DET
ftr-289	375	13	squeegeeing	squeegeeing	NOUN
ftr-289	375	14	,	,	PUNCT
ftr-289	375	15	not	not	PART
ftr-289	375	16	only	only	ADV
ftr-289	375	17	on	on	ADP
ftr-289	375	18	a	a	DET
ftr-289	375	19	short	short	ADJ
ftr-289	375	20	-	-	PUNCT
ftr-289	375	21	term	term	NOUN
ftr-289	375	22	basis	basis	NOUN
ftr-289	375	23	,	,	PUNCT
ftr-289	375	24	but	but	CCONJ
ftr-289	375	25	over	over	ADP
ftr-289	375	26	the	the	DET
ftr-289	375	27	long	long	ADJ
ftr-289	375	28	term	term	NOUN
ftr-289	375	29	as	as	ADV
ftr-289	375	30	well	well	ADV
ftr-289	375	31	.	.	PUNCT
ftr-289	376	1	65	65	NUM
ftr-289	376	2	drastically	drastically	ADV
ftr-289	376	3	reducing	reduce	VERB
ftr-289	376	4	the	the	DET
ftr-289	376	5	amount	amount	NOUN
ftr-289	376	6	of	of	ADP
ftr-289	376	7	squeegeeing	squeegeeing	NOUN
ftr-289	376	8	allowed	allow	VERB
ftr-289	376	9	the	the	DET
ftr-289	376	10	police	police	NOUN
ftr-289	376	11	to	to	PART
ftr-289	376	12	maintain	maintain	VERB
ftr-289	376	13	compliance	compliance	NOUN
ftr-289	376	14	through	through	ADP
ftr-289	376	15	the	the	DET
ftr-289	376	16	use	use	NOUN
ftr-289	376	17	of	of	ADP
ftr-289	376	18	normal	normal	ADJ
ftr-289	376	19	,	,	PUNCT
ftr-289	376	20	low	low	ADJ
ftr-289	376	21	-	-	PUNCT
ftr-289	376	22	enforcement	enforcement	NOUN
ftr-289	376	23	resources	resource	NOUN
ftr-289	376	24	.	.	PUNCT
ftr-289	377	1	66	66	NUM
ftr-289	377	2	kleiman	kleiman	NOUN
ftr-289	377	3	has	have	AUX
ftr-289	377	4	described	describe	VERB
ftr-289	377	5	similar	similar	ADJ
ftr-289	377	6	successes	success	NOUN
ftr-289	377	7	in	in	ADP
ftr-289	377	8	other	other	ADJ
ftr-289	377	9	contexts	contexts	NOUN
ftr-289	377	10	,	,	PUNCT
ftr-289	377	11	including	include	VERB
ftr-289	377	12	,	,	PUNCT
ftr-289	377	13	for	for	ADP
ftr-289	377	14	example	example	NOUN
ftr-289	377	15	,	,	PUNCT
ftr-289	377	16	with	with	ADP
ftr-289	377	17	h.o.p.e	h.o.p.e	PROPN
ftr-289	377	18	.	.	PROPN
ftr-289	377	19	,	,	PUNCT
ftr-289	377	20	or	or	CCONJ
ftr-289	377	21	hawaii	hawaii	PROPN
ftr-289	377	22	’s	’s	PART
ftr-289	377	23	opportunity	opportunity	NOUN
ftr-289	377	24	probation	probation	NOUN
ftr-289	377	25	with	with	ADP
ftr-289	377	26	enforcement	enforcement	NOUN
ftr-289	377	27	.	.	PUNCT
ftr-289	378	1	67	67	NUM
ftr-289	379	1	facing	face	VERB
ftr-289	379	2	a	a	DET
ftr-289	379	3	constrained	constrain	VERB
ftr-289	379	4	probation	probation	NOUN
ftr-289	379	5	system	system	NOUN
ftr-289	379	6	that	that	PRON
ftr-289	379	7	lacked	lack	VERB
ftr-289	379	8	the	the	DET
ftr-289	379	9	capacity	capacity	NOUN
ftr-289	379	10	to	to	PART
ftr-289	379	11	punish	punish	VERB
ftr-289	379	12	and	and	CCONJ
ftr-289	379	13	therefore	therefore	ADV
ftr-289	379	14	deter	deter	VERB
ftr-289	379	15	drug	drug	NOUN
ftr-289	379	16	use	use	NOUN
ftr-289	379	17	by	by	ADP
ftr-289	379	18	probationers	probationer	NOUN
ftr-289	379	19	,	,	PUNCT
ftr-289	379	20	one	one	NUM
ftr-289	379	21	judge	judge	NOUN
ftr-289	379	22	created	create	VERB
ftr-289	379	23	h.o.p.e	h.o.p.e	PROPN
ftr-289	379	24	.	.	PUNCT
ftr-289	380	1	the	the	DET
ftr-289	380	2	program	program	NOUN
ftr-289	380	3	notified	notify	VERB
ftr-289	380	4	chronic	chronic	ADJ
ftr-289	380	5	parole	parole	NOUN
ftr-289	380	6	violators	violator	NOUN
ftr-289	380	7	that	that	SCONJ
ftr-289	380	8	they	they	PRON
ftr-289	380	9	would	would	AUX
ftr-289	380	10	be	be	AUX
ftr-289	380	11	punished	punish	VERB
ftr-289	380	12	for	for	ADP
ftr-289	380	13	all	all	PRON
ftr-289	380	14	of	of	ADP
ftr-289	380	15	their	their	PRON
ftr-289	380	16	probation	probation	NOUN
ftr-289	380	17	infractions	infraction	NOUN
ftr-289	380	18	,	,	PUNCT
ftr-289	380	19	in	in	ADP
ftr-289	380	20	contrast	contrast	NOUN
ftr-289	380	21	to	to	ADP
ftr-289	380	22	the	the	DET
ftr-289	380	23	prior	prior	ADJ
ftr-289	380	24	practice	practice	NOUN
ftr-289	380	25	of	of	ADP
ftr-289	380	26	punishing	punish	VERB
ftr-289	380	27	only	only	ADV
ftr-289	380	28	persistent	persistent	ADJ
ftr-289	380	29	and	and	CCONJ
ftr-289	380	30	severe	severe	ADJ
ftr-289	380	31	violations	violation	NOUN
ftr-289	380	32	,	,	PUNCT
ftr-289	380	33	or	or	CCONJ
ftr-289	380	34	both	both	PRON
ftr-289	380	35	.	.	PUNCT
ftr-289	381	1	68	68	NUM
ftr-289	381	2	62	62	NUM
ftr-289	381	3	.	.	PUNCT
ftr-289	382	1	the	the	DET
ftr-289	382	2	kansas	kansas	PROPN
ftr-289	382	3	city	city	PROPN
ftr-289	382	4	preventive	preventive	ADJ
ftr-289	382	5	patrol	patrol	NOUN
ftr-289	382	6	experiment	experiment	NOUN
ftr-289	382	7	:	:	PUNCT
ftr-289	382	8	a	a	DET
ftr-289	382	9	summary	summary	NOUN
ftr-289	382	10	report	report	NOUN
ftr-289	382	11	,	,	PUNCT
ftr-289	382	12	george	george	PROPN
ftr-289	382	13	l.	l.	PROPN
ftr-289	382	14	kelling	kelling	PROPN
ftr-289	382	15	et	et	PROPN
ftr-289	382	16	al	al	PROPN
ftr-289	382	17	.	.	PROPN
ftr-289	382	18	,	,	PUNCT
ftr-289	382	19	police	police	NOUN
ftr-289	382	20	foundation	foundation	NOUN
ftr-289	382	21	,	,	PUNCT
ftr-289	382	22	1974	1974	NUM
ftr-289	382	23	,	,	PUNCT
ftr-289	382	24	http://www.policefoundation.org/	http://www.policefoundation.org/	NOUN
ftr-289	382	25	content	content	PROPN
ftr-289	382	26	/	/	SYM
ftr-289	382	27	kansas	kansas	PROPN
ftr-289	382	28	-	-	PUNCT
ftr-289	382	29	city	city	NOUN
ftr-289	382	30	-	-	PUNCT
ftr-289	382	31	preventive	preventive	ADJ
ftr-289	382	32	-	-	PUNCT
ftr-289	382	33	patrol	patrol	NOUN
ftr-289	382	34	-	-	PUNCT
ftr-289	382	35	experiment-0	experiment-0	PRON
ftr-289	382	36	.	.	PROPN
ftr-289	382	37	63	63	NUM
ftr-289	382	38	.	.	PUNCT
ftr-289	383	1	mark	mark	PROPN
ftr-289	383	2	a.r	a.r	PROPN
ftr-289	383	3	.	.	PROPN
ftr-289	383	4	kleiman	kleiman	PROPN
ftr-289	383	5	,	,	PUNCT
ftr-289	383	6	when	when	SCONJ
ftr-289	383	7	brute	brute	ADJ
ftr-289	383	8	force	force	NOUN
ftr-289	383	9	fails	fail	VERB
ftr-289	383	10	41−42	41−42	NOUN
ftr-289	383	11	(	(	PUNCT
ftr-289	383	12	2009	2009	NUM
ftr-289	383	13	)	)	PUNCT
ftr-289	384	1	[	[	X
ftr-289	384	2	hereinafter	hereinafter	NOUN
ftr-289	384	3	kleiman	kleiman	NOUN
ftr-289	384	4	,	,	PUNCT
ftr-289	384	5	when	when	SCONJ
ftr-289	384	6	brute	brute	ADJ
ftr-289	384	7	force	force	NOUN
ftr-289	384	8	fails	fail	VERB
ftr-289	384	9	]	]	PUNCT
ftr-289	384	10	.	.	PUNCT
ftr-289	385	1	64	64	NUM
ftr-289	385	2	.	.	PUNCT
ftr-289	386	1	i	i	PRON
ftr-289	386	2	d.	d.	VERB
ftr-289	386	3	this	this	DET
ftr-289	386	4	policy	policy	NOUN
ftr-289	386	5	is	be	AUX
ftr-289	386	6	different	different	ADJ
ftr-289	386	7	than	than	ADP
ftr-289	386	8	the	the	DET
ftr-289	386	9	well	well	ADV
ftr-289	386	10	-	-	PUNCT
ftr-289	386	11	known	know	VERB
ftr-289	386	12	“	"	PUNCT
ftr-289	386	13	broken	break	VERB
ftr-289	386	14	windows	window	NOUN
ftr-289	386	15	”	"	PUNCT
ftr-289	386	16	policy	policy	NOUN
ftr-289	386	17	that	that	PRON
ftr-289	386	18	the	the	DET
ftr-289	386	19	new	new	PROPN
ftr-289	386	20	york	york	PROPN
ftr-289	386	21	city	city	PROPN
ftr-289	386	22	police	police	PROPN
ftr-289	386	23	department	department	NOUN
ftr-289	386	24	put	put	VERB
ftr-289	386	25	in	in	ADP
ftr-289	386	26	place	place	NOUN
ftr-289	386	27	in	in	ADP
ftr-289	386	28	the	the	DET
ftr-289	386	29	1980s	1980s	NUM
ftr-289	386	30	.	.	PUNCT
ftr-289	387	1	broken	break	VERB
ftr-289	387	2	windows	window	NOUN
ftr-289	387	3	policing	policing	NOUN
ftr-289	387	4	is	be	AUX
ftr-289	387	5	based	base	VERB
ftr-289	387	6	on	on	ADP
ftr-289	387	7	the	the	DET
ftr-289	387	8	notion	notion	NOUN
ftr-289	387	9	that	that	SCONJ
ftr-289	387	10	stopping	stop	VERB
ftr-289	387	11	minor	minor	ADJ
ftr-289	387	12	offenses	offense	NOUN
ftr-289	387	13	could	could	AUX
ftr-289	387	14	discourage	discourage	VERB
ftr-289	387	15	more	more	ADV
ftr-289	387	16	serious	serious	ADJ
ftr-289	387	17	offenses	offense	NOUN
ftr-289	387	18	.	.	PUNCT
ftr-289	388	1	james	james	PROPN
ftr-289	388	2	q.	q.	PROPN
ftr-289	388	3	wilson	wilson	PROPN
ftr-289	388	4	and	and	CCONJ
ftr-289	388	5	george	george	PROPN
ftr-289	388	6	l.	l.	PROPN
ftr-289	388	7	kelling	kelling	PROPN
ftr-289	388	8	,	,	PUNCT
ftr-289	388	9	broken	break	VERB
ftr-289	388	10	windows	window	NOUN
ftr-289	388	11	:	:	PUNCT
ftr-289	388	12	the	the	DET
ftr-289	388	13	police	police	NOUN
ftr-289	388	14	and	and	CCONJ
ftr-289	388	15	neighborhood	neighborhood	NOUN
ftr-289	388	16	safety	safety	NOUN
ftr-289	388	17	,	,	PUNCT
ftr-289	388	18	atlantic	atlantic	PROPN
ftr-289	388	19	monthly	monthly	ADV
ftr-289	388	20	,	,	PUNCT
ftr-289	388	21	mar	mar	PROPN
ftr-289	388	22	.	.	PROPN
ftr-289	388	23	1982	1982	NUM
ftr-289	388	24	,	,	PUNCT
ftr-289	388	25	at	at	ADP
ftr-289	388	26	29	29	NUM
ftr-289	388	27	.	.	PUNCT
ftr-289	389	1	the	the	DET
ftr-289	389	2	zero	zero	NUM
ftr-289	389	3	-	-	PUNCT
ftr-289	389	4	tolerance	tolerance	NOUN
ftr-289	389	5	policing	policing	NOUN
ftr-289	389	6	with	with	ADP
ftr-289	389	7	squeegeeing	squeegee	VERB
ftr-289	389	8	,	,	PUNCT
ftr-289	389	9	on	on	ADP
ftr-289	389	10	the	the	DET
ftr-289	389	11	other	other	ADJ
ftr-289	389	12	hand	hand	NOUN
ftr-289	389	13	,	,	PUNCT
ftr-289	389	14	was	be	AUX
ftr-289	389	15	based	base	VERB
ftr-289	389	16	on	on	ADP
ftr-289	389	17	the	the	DET
ftr-289	389	18	notion	notion	NOUN
ftr-289	389	19	that	that	SCONJ
ftr-289	389	20	promising	promise	VERB
ftr-289	389	21	to	to	PART
ftr-289	389	22	stop	stop	VERB
ftr-289	389	23	squeegeeing	squeegee	VERB
ftr-289	389	24	on	on	ADP
ftr-289	389	25	a	a	DET
ftr-289	389	26	short	short	ADJ
ftr-289	389	27	-	-	PUNCT
ftr-289	389	28	term	term	NOUN
ftr-289	389	29	basis	basis	NOUN
ftr-289	389	30	would	would	AUX
ftr-289	389	31	ensure	ensure	VERB
ftr-289	389	32	that	that	SCONJ
ftr-289	389	33	it	it	PRON
ftr-289	389	34	would	would	AUX
ftr-289	389	35	be	be	AUX
ftr-289	389	36	stopped	stop	VERB
ftr-289	389	37	on	on	ADP
ftr-289	389	38	a	a	DET
ftr-289	389	39	longer	long	ADJ
ftr-289	389	40	-	-	PUNCT
ftr-289	389	41	term	term	NOUN
ftr-289	389	42	basis	basis	NOUN
ftr-289	389	43	.	.	PUNCT
ftr-289	390	1	kleiman	kleiman	NOUN
ftr-289	390	2	,	,	PUNCT
ftr-289	390	3	when	when	SCONJ
ftr-289	390	4	brute	brute	ADJ
ftr-289	390	5	force	force	NOUN
ftr-289	390	6	fails	fail	VERB
ftr-289	390	7	,	,	PUNCT
ftr-289	390	8	supra	supra	PROPN
ftr-289	390	9	note	note	PROPN
ftr-289	390	10	63	63	NUM
ftr-289	390	11	,	,	PUNCT
ftr-289	390	12	at	at	ADP
ftr-289	390	13	43	43	NUM
ftr-289	390	14	.	.	PUNCT
ftr-289	391	1	65	65	NUM
ftr-289	391	2	.	.	PUNCT
ftr-289	392	1	kleiman	kleiman	PROPN
ftr-289	392	2	,	,	PUNCT
ftr-289	392	3	when	when	SCONJ
ftr-289	392	4	brute	brute	ADJ
ftr-289	392	5	force	force	NOUN
ftr-289	392	6	fails	fail	VERB
ftr-289	392	7	,	,	PUNCT
ftr-289	392	8	supra	supra	PROPN
ftr-289	392	9	note	note	PROPN
ftr-289	392	10	63	63	NUM
ftr-289	392	11	,	,	PUNCT
ftr-289	392	12	at	at	ADP
ftr-289	392	13	43	43	NUM
ftr-289	392	14	.	.	PUNCT
ftr-289	393	1	66	66	NUM
ftr-289	393	2	.	.	PUNCT
ftr-289	394	1	i	i	PRON
ftr-289	394	2	d.	d.	PROPN
ftr-289	394	3	67	67	NUM
ftr-289	394	4	.	.	PUNCT
ftr-289	395	1	hope	hope	PROPN
ftr-289	395	2	probation	probation	PROPN
ftr-289	395	3	,	,	PUNCT
ftr-289	395	4	hawaii	hawaii	PROPN
ftr-289	395	5	state	state	NOUN
ftr-289	395	6	judiciary	judiciary	NOUN
ftr-289	395	7	,	,	PUNCT
ftr-289	395	8	http://www.courts.state	http://www.courts.state	VERB
ftr-289	395	9	.	.	PUNCT
ftr-289	396	1	hi.us/special_projects/hope/about_hope_probation.html	hi.us/special_projects/hope/about_hope_probation.html	PROPN
ftr-289	396	2	(	(	PUNCT
ftr-289	396	3	last	last	ADJ
ftr-289	396	4	visited	visit	VERB
ftr-289	396	5	may	may	PROPN
ftr-289	396	6	1	1	NUM
ftr-289	396	7	,	,	PUNCT
ftr-289	396	8	2013	2013	NUM
ftr-289	396	9	)	)	PUNCT
ftr-289	396	10	.	.	PUNCT
ftr-289	397	1	68	68	NUM
ftr-289	397	2	.	.	PUNCT
ftr-289	397	3	kleiman	kleiman	PROPN
ftr-289	397	4	,	,	PUNCT
ftr-289	397	5	when	when	SCONJ
ftr-289	397	6	brute	brute	ADJ
ftr-289	397	7	force	force	NOUN
ftr-289	397	8	fails	fail	VERB
ftr-289	397	9	,	,	PUNCT
ftr-289	397	10	supra	supra	PROPN
ftr-289	397	11	note	note	PROPN
ftr-289	397	12	63	63	NUM
ftr-289	397	13	,	,	PUNCT
ftr-289	397	14	at	at	ADP
ftr-289	397	15	34–39	34–39	NUM
ftr-289	397	16	.	.	PUNCT
ftr-289	398	1	2014	2014	NUM
ftr-289	398	2	]	]	PUNCT
ftr-289	399	1	concentrated	concentrated	ADJ
ftr-289	399	2	enforcement	enforcement	NOUN
ftr-289	399	3	341	341	NUM
ftr-289	399	4	the	the	DET
ftr-289	399	5	warnings	warning	NOUN
ftr-289	399	6	alone	alone	ADV
ftr-289	399	7	did	do	VERB
ftr-289	399	8	much	much	ADJ
ftr-289	399	9	of	of	ADP
ftr-289	399	10	the	the	DET
ftr-289	399	11	work	work	NOUN
ftr-289	399	12	for	for	ADP
ftr-289	399	13	the	the	DET
ftr-289	399	14	program	program	NOUN
ftr-289	399	15	,	,	PUNCT
ftr-289	399	16	which	which	PRON
ftr-289	399	17	resulted	result	VERB
ftr-289	399	18	in	in	ADP
ftr-289	399	19	more	more	ADJ
ftr-289	399	20	than	than	ADP
ftr-289	399	21	a	a	DET
ftr-289	399	22	90	90	NUM
ftr-289	399	23	percent	percent	NOUN
ftr-289	399	24	reduction	reduction	NOUN
ftr-289	399	25	in	in	ADP
ftr-289	399	26	violation	violation	NOUN
ftr-289	399	27	rate	rate	NOUN
ftr-289	399	28	among	among	ADP
ftr-289	399	29	h.o.p.e	h.o.p.e	ADP
ftr-289	399	30	parolees	parolee	NOUN
ftr-289	399	31	,	,	PUNCT
ftr-289	399	32	as	as	SCONJ
ftr-289	399	33	compared	compare	VERB
ftr-289	399	34	to	to	ADP
ftr-289	399	35	an	an	DET
ftr-289	399	36	increase	increase	NOUN
ftr-289	399	37	in	in	ADP
ftr-289	399	38	violations	violation	NOUN
ftr-289	399	39	for	for	ADP
ftr-289	399	40	probationers	probationer	NOUN
ftr-289	399	41	not	not	PART
ftr-289	399	42	in	in	ADP
ftr-289	399	43	the	the	DET
ftr-289	399	44	program	program	NOUN
ftr-289	399	45	.	.	PUNCT
ftr-289	400	1	69	69	NUM
ftr-289	400	2	stories	story	NOUN
ftr-289	400	3	like	like	ADP
ftr-289	400	4	these	these	PRON
ftr-289	400	5	also	also	ADV
ftr-289	400	6	helped	help	VERB
ftr-289	400	7	inspire	inspire	VERB
ftr-289	400	8	the	the	DET
ftr-289	400	9	work	work	NOUN
ftr-289	400	10	of	of	ADP
ftr-289	400	11	david	david	PROPN
ftr-289	400	12	kennedy	kennedy	PROPN
ftr-289	400	13	.	.	PROPN
ftr-289	401	1	kennedy	kennedy	PROPN
ftr-289	401	2	instituted	institute	VERB
ftr-289	401	3	programs	program	NOUN
ftr-289	401	4	to	to	PART
ftr-289	401	5	stop	stop	VERB
ftr-289	401	6	gang	gang	NOUN
ftr-289	401	7	violence	violence	NOUN
ftr-289	401	8	in	in	ADP
ftr-289	401	9	cities	city	NOUN
ftr-289	401	10	around	around	ADP
ftr-289	401	11	the	the	DET
ftr-289	401	12	united	united	PROPN
ftr-289	401	13	states	states	PROPN
ftr-289	401	14	.	.	PUNCT
ftr-289	402	1	begun	begin	VERB
ftr-289	402	2	as	as	ADP
ftr-289	402	3	operation	operation	NOUN
ftr-289	402	4	ceasefire	ceasefire	NOUN
ftr-289	402	5	in	in	ADP
ftr-289	402	6	boston	boston	PROPN
ftr-289	402	7	,	,	PUNCT
ftr-289	402	8	kennedy	kennedy	PROPN
ftr-289	402	9	’s	’s	PART
ftr-289	402	10	program	program	NOUN
ftr-289	402	11	relied	rely	VERB
ftr-289	402	12	on	on	ADP
ftr-289	402	13	heavy	heavy	ADJ
ftr-289	402	14	,	,	PUNCT
ftr-289	402	15	focused	focused	ADJ
ftr-289	402	16	concentrations	concentration	NOUN
ftr-289	402	17	of	of	ADP
ftr-289	402	18	enforcement	enforcement	NOUN
ftr-289	402	19	resources	resource	NOUN
ftr-289	402	20	,	,	PUNCT
ftr-289	402	21	combined	combine	VERB
ftr-289	402	22	with	with	ADP
ftr-289	402	23	advance	advance	NOUN
ftr-289	402	24	announcements	announcement	NOUN
ftr-289	402	25	to	to	PART
ftr-289	402	26	stop	stop	VERB
ftr-289	402	27	gang	gang	NOUN
ftr-289	402	28	violence	violence	NOUN
ftr-289	402	29	.	.	PUNCT
ftr-289	403	1	while	while	SCONJ
ftr-289	403	2	it	it	PRON
ftr-289	403	3	has	have	AUX
ftr-289	403	4	been	be	AUX
ftr-289	403	5	hard	hard	ADJ
ftr-289	403	6	to	to	PART
ftr-289	403	7	develop	develop	VERB
ftr-289	403	8	strong	strong	ADJ
ftr-289	403	9	empirical	empirical	ADJ
ftr-289	403	10	evidence	evidence	NOUN
ftr-289	403	11	regarding	regard	VERB
ftr-289	403	12	kennedy	kennedy	PROPN
ftr-289	403	13	’s	’s	PART
ftr-289	403	14	work	work	NOUN
ftr-289	403	15	,	,	PUNCT
ftr-289	403	16	70	70	NUM
ftr-289	403	17	it	it	PRON
ftr-289	403	18	again	again	ADV
ftr-289	403	19	highlights	highlight	VERB
ftr-289	403	20	the	the	DET
ftr-289	403	21	use	use	NOUN
ftr-289	403	22	and	and	CCONJ
ftr-289	403	23	potential	potential	ADJ
ftr-289	403	24	benefits	benefit	NOUN
ftr-289	403	25	of	of	ADP
ftr-289	403	26	strategies	strategy	NOUN
ftr-289	403	27	that	that	PRON
ftr-289	403	28	rely	rely	VERB
ftr-289	403	29	on	on	ADP
ftr-289	403	30	groups	group	NOUN
ftr-289	403	31	or	or	CCONJ
ftr-289	403	32	projects	project	NOUN
ftr-289	403	33	,	,	PUNCT
ftr-289	403	34	rather	rather	ADV
ftr-289	403	35	than	than	ADP
ftr-289	403	36	a	a	DET
ftr-289	403	37	purely	purely	ADV
ftr-289	403	38	individual	individual	ADJ
ftr-289	403	39	,	,	PUNCT
ftr-289	403	40	“	"	PUNCT
ftr-289	403	41	worst	bad	ADJ
ftr-289	403	42	-	-	PUNCT
ftr-289	403	43	first	first	ADJ
ftr-289	403	44	”	"	PUNCT
ftr-289	403	45	method	method	NOUN
ftr-289	403	46	.	.	PUNCT
ftr-289	404	1	to	to	PART
ftr-289	404	2	be	be	AUX
ftr-289	404	3	clear	clear	ADJ
ftr-289	404	4	,	,	PUNCT
ftr-289	404	5	instead	instead	ADV
ftr-289	404	6	of	of	ADP
ftr-289	404	7	focusing	focus	VERB
ftr-289	404	8	on	on	ADP
ftr-289	404	9	the	the	DET
ftr-289	404	10	“	"	PUNCT
ftr-289	404	11	worst	bad	ADJ
ftr-289	404	12	”	"	PUNCT
ftr-289	404	13	offenders	offender	NOUN
ftr-289	404	14	(	(	PUNCT
ftr-289	404	15	i.e.	i.e.	X
ftr-289	404	16	,	,	PUNCT
ftr-289	404	17	the	the	DET
ftr-289	404	18	biggest	big	ADJ
ftr-289	404	19	drug	drug	NOUN
ftr-289	404	20	dealers	dealer	NOUN
ftr-289	404	21	,	,	PUNCT
ftr-289	404	22	the	the	DET
ftr-289	404	23	most	most	ADV
ftr-289	404	24	frequent	frequent	ADJ
ftr-289	404	25	squeegeers	squeegeer	NOUN
ftr-289	404	26	,	,	PUNCT
ftr-289	404	27	the	the	DET
ftr-289	404	28	most	most	ADV
ftr-289	404	29	severe	severe	ADJ
ftr-289	404	30	parole	parole	NOUN
ftr-289	404	31	violators	violator	NOUN
ftr-289	404	32	)	)	PUNCT
ftr-289	404	33	,	,	PUNCT
ftr-289	404	34	these	these	DET
ftr-289	404	35	efforts	effort	NOUN
ftr-289	404	36	focused	focus	VERB
ftr-289	404	37	on	on	ADP
ftr-289	404	38	particular	particular	ADJ
ftr-289	404	39	groups	group	NOUN
ftr-289	404	40	or	or	CCONJ
ftr-289	404	41	projects	project	NOUN
ftr-289	404	42	.	.	PUNCT
ftr-289	405	1	69	69	NUM
ftr-289	405	2	.	.	PUNCT
ftr-289	406	1	i	i	PRON
ftr-289	406	2	d.	d.	PROPN
ftr-289	406	3	at	at	ADP
ftr-289	406	4	39–41	39–41	NUM
ftr-289	406	5	.	.	PUNCT
ftr-289	407	1	70	70	NUM
ftr-289	407	2	.	.	X
ftr-289	408	1	for	for	ADP
ftr-289	408	2	extensive	extensive	ADJ
ftr-289	408	3	description	description	NOUN
ftr-289	408	4	of	of	ADP
ftr-289	408	5	this	this	DET
ftr-289	408	6	work	work	NOUN
ftr-289	408	7	,	,	PUNCT
ftr-289	408	8	see	see	VERB
ftr-289	408	9	david	david	PROPN
ftr-289	408	10	m.	m.	PROPN
ftr-289	408	11	kennedy	kennedy	PROPN
ftr-289	408	12	,	,	PUNCT
ftr-289	408	13	do	do	AUX
ftr-289	408	14	n’t	not	PART
ftr-289	408	15	shoot	shoot	VERB
ftr-289	408	16	44−75	44−75	PROPN
ftr-289	408	17	(	(	PUNCT
ftr-289	408	18	2011	2011	NUM
ftr-289	408	19	)	)	PUNCT
ftr-289	409	1	[	[	X
ftr-289	409	2	hereinafter	hereinafter	NOUN
ftr-289	409	3	kennedy	kennedy	PROPN
ftr-289	409	4	,	,	PUNCT
ftr-289	409	5	do	do	AUX
ftr-289	409	6	n’t	not	PART
ftr-289	409	7	shoot	shoot	VERB
ftr-289	409	8	]	]	PUNCT
ftr-289	409	9	.	.	PUNCT
ftr-289	410	1	while	while	SCONJ
ftr-289	410	2	operation	operation	NOUN
ftr-289	410	3	ceasefire	ceasefire	NOUN
ftr-289	410	4	,	,	PUNCT
ftr-289	410	5	and	and	CCONJ
ftr-289	410	6	various	various	ADJ
ftr-289	410	7	iterations	iteration	NOUN
ftr-289	410	8	of	of	ADP
ftr-289	410	9	it	it	PRON
ftr-289	410	10	in	in	ADP
ftr-289	410	11	other	other	ADJ
ftr-289	410	12	cities	city	NOUN
ftr-289	410	13	,	,	PUNCT
ftr-289	410	14	were	be	AUX
ftr-289	410	15	often	often	ADV
ftr-289	410	16	accompanied	accompany	VERB
ftr-289	410	17	by	by	ADP
ftr-289	410	18	a	a	DET
ftr-289	410	19	decline	decline	NOUN
ftr-289	410	20	in	in	ADP
ftr-289	410	21	the	the	DET
ftr-289	410	22	crime	crime	NOUN
ftr-289	410	23	at	at	ADP
ftr-289	410	24	issue	issue	NOUN
ftr-289	410	25	,	,	PUNCT
ftr-289	410	26	the	the	DET
ftr-289	410	27	large	large	ADJ
ftr-289	410	28	number	number	NOUN
ftr-289	410	29	of	of	ADP
ftr-289	410	30	variables	variable	NOUN
ftr-289	410	31	has	have	AUX
ftr-289	410	32	made	make	VERB
ftr-289	410	33	it	it	PRON
ftr-289	410	34	difficult	difficult	ADJ
ftr-289	410	35	to	to	PART
ftr-289	410	36	say	say	VERB
ftr-289	410	37	,	,	PUNCT
ftr-289	410	38	with	with	ADP
ftr-289	410	39	certainty	certainty	NOUN
ftr-289	410	40	,	,	PUNCT
ftr-289	410	41	whether	whether	SCONJ
ftr-289	410	42	operation	operation	NOUN
ftr-289	410	43	ceasefire	ceasefire	NOUN
ftr-289	410	44	and	and	CCONJ
ftr-289	410	45	its	its	PRON
ftr-289	410	46	progeny	progeny	NOUN
ftr-289	410	47	actually	actually	ADV
ftr-289	410	48	caused	cause	VERB
ftr-289	410	49	the	the	DET
ftr-289	410	50	declines	decline	NOUN
ftr-289	410	51	in	in	ADP
ftr-289	410	52	crime	crime	NOUN
ftr-289	410	53	.	.	PUNCT
ftr-289	411	1	i	i	PRON
ftr-289	411	2	d.	d.	PROPN
ftr-289	411	3	at	at	ADP
ftr-289	411	4	80	80	NUM
ftr-289	411	5	(	(	PUNCT
ftr-289	411	6	explaining	explain	VERB
ftr-289	411	7	some	some	PRON
ftr-289	411	8	of	of	ADP
ftr-289	411	9	the	the	DET
ftr-289	411	10	academic	academic	ADJ
ftr-289	411	11	skepticism	skepticism	NOUN
ftr-289	411	12	about	about	ADP
ftr-289	411	13	the	the	DET
ftr-289	411	14	program	program	NOUN
ftr-289	411	15	)	)	PUNCT
ftr-289	411	16	;	;	PUNCT
ftr-289	411	17	anthony	anthony	PROPN
ftr-289	411	18	a.	a.	PROPN
ftr-289	411	19	braga	braga	PROPN
ftr-289	411	20	&	&	CCONJ
ftr-289	411	21	christopher	christopher	PROPN
ftr-289	411	22	winship	winship	PROPN
ftr-289	411	23	,	,	PUNCT
ftr-289	411	24	partnership	partnership	NOUN
ftr-289	411	25	,	,	PUNCT
ftr-289	411	26	accountability	accountability	NOUN
ftr-289	411	27	,	,	PUNCT
ftr-289	411	28	and	and	CCONJ
ftr-289	411	29	innovation	innovation	NOUN
ftr-289	411	30	:	:	PUNCT
ftr-289	411	31	clarifying	clarify	VERB
ftr-289	411	32	boston	boston	PROPN
ftr-289	411	33	’s	’s	PART
ftr-289	411	34	experience	experience	NOUN
ftr-289	411	35	with	with	ADP
ftr-289	411	36	pulling	pull	VERB
ftr-289	411	37	levers	lever	NOUN
ftr-289	411	38	,	,	PUNCT
ftr-289	411	39	in	in	ADP
ftr-289	411	40	police	police	NOUN
ftr-289	411	41	innovation	innovation	NOUN
ftr-289	411	42	,	,	PUNCT
ftr-289	411	43	171	171	NUM
ftr-289	411	44	,	,	PUNCT
ftr-289	411	45	174–78	174–78	NOUN
ftr-289	411	46	(	(	PUNCT
ftr-289	411	47	david	david	PROPN
ftr-289	411	48	weisburd	weisburd	PROPN
ftr-289	411	49	&	&	CCONJ
ftr-289	411	50	anthony	anthony	PROPN
ftr-289	411	51	a.	a.	PROPN
ftr-289	411	52	braga	braga	PROPN
ftr-289	411	53	eds	eds	PROPN
ftr-289	411	54	.	.	PROPN
ftr-289	411	55	,	,	PUNCT
ftr-289	411	56	2006	2006	NUM
ftr-289	411	57	)	)	PUNCT
ftr-289	411	58	(	(	PUNCT
ftr-289	411	59	discussing	discuss	VERB
ftr-289	411	60	doubts	doubt	NOUN
ftr-289	411	61	about	about	ADP
ftr-289	411	62	empirical	empirical	ADJ
ftr-289	411	63	proof	proof	NOUN
ftr-289	411	64	for	for	ADP
ftr-289	411	65	kennedy	kennedy	PROPN
ftr-289	411	66	’s	’s	PART
ftr-289	411	67	pulling	pull	VERB
ftr-289	411	68	levers	lever	NOUN
ftr-289	411	69	strategy	strategy	NOUN
ftr-289	411	70	)	)	PUNCT
ftr-289	411	71	;	;	PUNCT
ftr-289	411	72	apel	apel	PROPN
ftr-289	411	73	&	&	CCONJ
ftr-289	411	74	nagin	nagin	PROPN
ftr-289	411	75	,	,	PUNCT
ftr-289	411	76	general	general	ADJ
ftr-289	411	77	deterrence	deterrence	NOUN
ftr-289	411	78	,	,	PUNCT
ftr-289	411	79	supra	supra	PROPN
ftr-289	411	80	note	note	NOUN
ftr-289	411	81	60	60	NUM
ftr-289	411	82	,	,	PUNCT
ftr-289	411	83	at	at	ADP
ftr-289	411	84	422	422	NUM
ftr-289	411	85	(	(	PUNCT
ftr-289	411	86	discussing	discuss	VERB
ftr-289	411	87	some	some	PRON
ftr-289	411	88	of	of	ADP
ftr-289	411	89	the	the	DET
ftr-289	411	90	ambiguity	ambiguity	NOUN
ftr-289	411	91	about	about	ADP
ftr-289	411	92	whether	whether	SCONJ
ftr-289	411	93	operation	operation	NOUN
ftr-289	411	94	ceasefire	ceasefire	NOUN
ftr-289	411	95	caused	cause	VERB
ftr-289	411	96	a	a	DET
ftr-289	411	97	decline	decline	NOUN
ftr-289	411	98	in	in	ADP
ftr-289	411	99	crime	crime	NOUN
ftr-289	411	100	but	but	CCONJ
ftr-289	411	101	coming	come	VERB
ftr-289	411	102	to	to	ADP
ftr-289	411	103	the	the	DET
ftr-289	411	104	conclusion	conclusion	NOUN
ftr-289	411	105	that	that	SCONJ
ftr-289	411	106	it	it	PRON
ftr-289	411	107	played	play	VERB
ftr-289	411	108	a	a	DET
ftr-289	411	109	role	role	NOUN
ftr-289	411	110	,	,	PUNCT
ftr-289	411	111	and	and	CCONJ
ftr-289	411	112	also	also	ADV
ftr-289	411	113	suggesting	suggest	VERB
ftr-289	411	114	that	that	DET
ftr-289	411	115	operation	operation	NOUN
ftr-289	411	116	ceasefire	ceasefire	NOUN
ftr-289	411	117	“	"	PUNCT
ftr-289	411	118	illustrates	illustrate	VERB
ftr-289	411	119	the	the	DET
ftr-289	411	120	potential	potential	NOUN
ftr-289	411	121	for	for	ADP
ftr-289	411	122	combining	combine	VERB
ftr-289	411	123	elements	element	NOUN
ftr-289	411	124	of	of	ADP
ftr-289	411	125	both	both	CCONJ
ftr-289	411	126	certainty	certainty	NOUN
ftr-289	411	127	and	and	CCONJ
ftr-289	411	128	severity	severity	NOUN
ftr-289	411	129	enhancement	enhancement	NOUN
ftr-289	411	130	to	to	PART
ftr-289	411	131	generate	generate	VERB
ftr-289	411	132	a	a	DET
ftr-289	411	133	targeted	target	VERB
ftr-289	411	134	deterrent	deterrent	NOUN
ftr-289	411	135	effect	effect	NOUN
ftr-289	411	136	”	"	PUNCT
ftr-289	411	137	)	)	PUNCT
ftr-289	411	138	.	.	PUNCT
ftr-289	412	1	similarly	similarly	ADV
ftr-289	412	2	,	,	PUNCT
ftr-289	412	3	a	a	DET
ftr-289	412	4	line	line	NOUN
ftr-289	412	5	of	of	ADP
ftr-289	412	6	work	work	NOUN
ftr-289	412	7	regarding	regard	VERB
ftr-289	412	8	drug	drug	NOUN
ftr-289	412	9	market	market	NOUN
ftr-289	412	10	enforcement	enforcement	NOUN
ftr-289	412	11	projects	project	NOUN
ftr-289	412	12	has	have	AUX
ftr-289	412	13	claimed	claim	VERB
ftr-289	412	14	some	some	DET
ftr-289	412	15	success	success	NOUN
ftr-289	412	16	,	,	PUNCT
ftr-289	412	17	though	though	SCONJ
ftr-289	412	18	not	not	PART
ftr-289	412	19	without	without	ADP
ftr-289	412	20	question	question	NOUN
ftr-289	412	21	regarding	regard	VERB
ftr-289	412	22	the	the	DET
ftr-289	412	23	empirics	empiric	NOUN
ftr-289	412	24	of	of	ADP
ftr-289	412	25	the	the	DET
ftr-289	412	26	successes	success	NOUN
ftr-289	412	27	.	.	PUNCT
ftr-289	413	1	mark	mark	PROPN
ftr-289	413	2	a.r	a.r	PROPN
ftr-289	413	3	.	.	PROPN
ftr-289	413	4	kleiman	kleiman	PROPN
ftr-289	413	5	,	,	PUNCT
ftr-289	413	6	crackdowns	crackdown	NOUN
ftr-289	413	7	:	:	PUNCT
ftr-289	413	8	the	the	DET
ftr-289	413	9	effects	effect	NOUN
ftr-289	413	10	of	of	ADP
ftr-289	413	11	intensive	intensive	ADJ
ftr-289	413	12	enforcement	enforcement	NOUN
ftr-289	413	13	on	on	ADP
ftr-289	413	14	retail	retail	ADJ
ftr-289	413	15	heroin	heroin	NOUN
ftr-289	413	16	dealing	dealing	NOUN
ftr-289	413	17	,	,	PUNCT
ftr-289	413	18	in	in	ADP
ftr-289	413	19	street	street	NOUN
ftr-289	413	20	-	-	PUNCT
ftr-289	413	21	level	level	NOUN
ftr-289	413	22	drug	drug	NOUN
ftr-289	413	23	enforcement	enforcement	NOUN
ftr-289	413	24	:	:	PUNCT
ftr-289	413	25	examining	examine	VERB
ftr-289	413	26	the	the	DET
ftr-289	413	27	issues	issue	NOUN
ftr-289	413	28	3	3	NUM
ftr-289	413	29	,	,	PUNCT
ftr-289	413	30	4–17	4–17	PROPN
ftr-289	413	31	(	(	PUNCT
ftr-289	413	32	marcia	marcia	PROPN
ftr-289	413	33	r.	r.	PROPN
ftr-289	413	34	chaiken	chaiken	PROPN
ftr-289	413	35	,	,	PUNCT
ftr-289	413	36	u.s	u.s	PROPN
ftr-289	413	37	.	.	PROPN
ftr-289	413	38	department	department	PROPN
ftr-289	413	39	of	of	ADP
ftr-289	413	40	justice	justice	PROPN
ftr-289	413	41	ed	ed	PROPN
ftr-289	413	42	.	.	PROPN
ftr-289	413	43	,	,	PUNCT
ftr-289	413	44	1988	1988	NUM
ftr-289	413	45	)	)	PUNCT
ftr-289	414	1	[	[	X
ftr-289	414	2	hereinafter	hereinafter	NOUN
ftr-289	414	3	street	street	NOUN
ftr-289	414	4	-	-	PUNCT
ftr-289	414	5	level	level	NOUN
ftr-289	414	6	drug	drug	NOUN
ftr-289	414	7	enforcement	enforcement	NOUN
ftr-289	414	8	]	]	PUNCT
ftr-289	414	9	(	(	PUNCT
ftr-289	414	10	discussing	discuss	VERB
ftr-289	414	11	apparent	apparent	ADJ
ftr-289	414	12	successes	success	NOUN
ftr-289	414	13	of	of	ADP
ftr-289	414	14	drug	drug	NOUN
ftr-289	414	15	market	market	NOUN
ftr-289	414	16	enforcement	enforcement	NOUN
ftr-289	414	17	projects	project	NOUN
ftr-289	414	18	in	in	ADP
ftr-289	414	19	lynn	lynn	PROPN
ftr-289	414	20	,	,	PUNCT
ftr-289	414	21	massachusetts	massachusetts	PROPN
ftr-289	414	22	and	and	CCONJ
ftr-289	414	23	alphabet	alphabet	PROPN
ftr-289	414	24	city	city	PROPN
ftr-289	414	25	,	,	PUNCT
ftr-289	414	26	new	new	PROPN
ftr-289	414	27	york	york	PROPN
ftr-289	414	28	city	city	PROPN
ftr-289	414	29	,	,	PUNCT
ftr-289	414	30	but	but	CCONJ
ftr-289	414	31	also	also	ADV
ftr-289	414	32	apparent	apparent	ADJ
ftr-289	414	33	failure	failure	NOUN
ftr-289	414	34	in	in	ADP
ftr-289	414	35	lawrence	lawrence	PROPN
ftr-289	414	36	,	,	PUNCT
ftr-289	414	37	massachusetts	massachusetts	PROPN
ftr-289	414	38	)	)	PUNCT
ftr-289	414	39	;	;	PUNCT
ftr-289	414	40	arnold	arnold	PROPN
ftr-289	414	41	barnett	barnett	PROPN
ftr-289	414	42	,	,	PUNCT
ftr-289	414	43	drug	drug	NOUN
ftr-289	414	44	crackdowns	crackdown	NOUN
ftr-289	414	45	and	and	CCONJ
ftr-289	414	46	crime	crime	NOUN
ftr-289	414	47	rates	rate	NOUN
ftr-289	414	48	:	:	PUNCT
ftr-289	414	49	a	a	DET
ftr-289	414	50	comment	comment	NOUN
ftr-289	414	51	on	on	ADP
ftr-289	414	52	the	the	DET
ftr-289	414	53	kleiman	kleiman	NOUN
ftr-289	414	54	report	report	NOUN
ftr-289	414	55	,	,	PUNCT
ftr-289	414	56	in	in	ADP
ftr-289	414	57	street	street	NOUN
ftr-289	414	58	-	-	PUNCT
ftr-289	414	59	level	level	NOUN
ftr-289	414	60	drug	drug	NOUN
ftr-289	414	61	enforcement	enforcement	NOUN
ftr-289	414	62	,	,	PUNCT
ftr-289	414	63	supra	supra	PROPN
ftr-289	414	64	,	,	PUNCT
ftr-289	414	65	at	at	ADP
ftr-289	414	66	35	35	NUM
ftr-289	414	67	(	(	PUNCT
ftr-289	414	68	questioning	question	VERB
ftr-289	414	69	apparent	apparent	ADJ
ftr-289	414	70	success	success	NOUN
ftr-289	414	71	in	in	ADP
ftr-289	414	72	lynn	lynn	PROPN
ftr-289	414	73	,	,	PUNCT
ftr-289	414	74	massachusetts	massachusetts	PROPN
ftr-289	414	75	)	)	PUNCT
ftr-289	414	76	;	;	PUNCT
ftr-289	414	77	anthony	anthony	PROPN
ftr-289	414	78	v.	v.	PROPN
ftr-289	414	79	bouza	bouza	PROPN
ftr-289	414	80	,	,	PUNCT
ftr-289	414	81	evaluating	evaluate	VERB
ftr-289	414	82	street	street	NOUN
ftr-289	414	83	-	-	PUNCT
ftr-289	414	84	level	level	NOUN
ftr-289	414	85	drug	drug	NOUN
ftr-289	414	86	enforcement	enforcement	NOUN
ftr-289	414	87	,	,	PUNCT
ftr-289	414	88	in	in	ADP
ftr-289	414	89	street	street	NOUN
ftr-289	414	90	-	-	PUNCT
ftr-289	414	91	level	level	NOUN
ftr-289	414	92	drug	drug	NOUN
ftr-289	414	93	enforcement	enforcement	NOUN
ftr-289	414	94	,	,	PUNCT
ftr-289	414	95	supra	supra	PROPN
ftr-289	414	96	,	,	PUNCT
ftr-289	414	97	at	at	ADP
ftr-289	414	98	43	43	NUM
ftr-289	414	99	(	(	PUNCT
ftr-289	414	100	offering	offer	VERB
ftr-289	414	101	a	a	DET
ftr-289	414	102	much	much	ADV
ftr-289	414	103	more	more	ADV
ftr-289	414	104	pessimistic	pessimistic	ADJ
ftr-289	414	105	account	account	NOUN
ftr-289	414	106	)	)	PUNCT
ftr-289	414	107	;	;	PUNCT
ftr-289	414	108	see	see	VERB
ftr-289	414	109	also	also	ADV
ftr-289	414	110	lawrence	lawrence	PROPN
ftr-289	414	111	w.	w.	PROPN
ftr-289	414	112	sherman	sherman	PROPN
ftr-289	414	113	,	,	PUNCT
ftr-289	414	114	police	police	NOUN
ftr-289	414	115	crackdowns	crackdown	NOUN
ftr-289	414	116	:	:	PUNCT
ftr-289	414	117	initial	initial	ADJ
ftr-289	414	118	and	and	CCONJ
ftr-289	414	119	residual	residual	ADJ
ftr-289	414	120	deterrence	deterrence	NOUN
ftr-289	414	121	,	,	PUNCT
ftr-289	414	122	12	12	NUM
ftr-289	414	123	crime	crime	NOUN
ftr-289	414	124	&	&	CCONJ
ftr-289	414	125	just	just	ADV
ftr-289	414	126	.	.	PUNCT
ftr-289	415	1	1	1	NUM
ftr-289	415	2	,	,	PUNCT
ftr-289	415	3	19–34	19–34	NUM
ftr-289	415	4	(	(	PUNCT
ftr-289	415	5	1990	1990	NUM
ftr-289	415	6	)	)	PUNCT
ftr-289	416	1	[	[	X
ftr-289	416	2	hereinafter	hereinafter	NOUN
ftr-289	416	3	sherman	sherman	NOUN
ftr-289	416	4	,	,	PUNCT
ftr-289	416	5	police	police	NOUN
ftr-289	416	6	crackdowns	crackdown	NOUN
ftr-289	416	7	]	]	PUNCT
ftr-289	416	8	(	(	PUNCT
ftr-289	416	9	providing	provide	VERB
ftr-289	416	10	mixed	mixed	ADJ
ftr-289	416	11	empirical	empirical	ADJ
ftr-289	416	12	evidence	evidence	NOUN
ftr-289	416	13	)	)	PUNCT
ftr-289	416	14	.	.	PUNCT
ftr-289	416	15	342	342	NUM
ftr-289	416	16	florida	florida	PROPN
ftr-289	416	17	tax	tax	NOUN
ftr-289	416	18	review	review	NOUN
ftr-289	416	19	[	[	X
ftr-289	416	20	vol	vol	NOUN
ftr-289	416	21	.	.	PUNCT
ftr-289	417	1	16:6	16:6	NUM
ftr-289	417	2	even	even	ADV
ftr-289	417	3	in	in	ADP
ftr-289	417	4	the	the	DET
ftr-289	417	5	tax	tax	NOUN
ftr-289	417	6	enforcement	enforcement	NOUN
ftr-289	417	7	context	context	NOUN
ftr-289	417	8	,	,	PUNCT
ftr-289	417	9	individual	individual	ADJ
ftr-289	417	10	“	"	PUNCT
ftr-289	417	11	worst	bad	ADJ
ftr-289	417	12	-	-	PUNCT
ftr-289	417	13	first	first	ADJ
ftr-289	417	14	”	"	PUNCT
ftr-289	417	15	methods	method	NOUN
ftr-289	417	16	do	do	AUX
ftr-289	417	17	not	not	PART
ftr-289	417	18	comprehensively	comprehensively	ADV
ftr-289	417	19	explain	explain	VERB
ftr-289	417	20	auditing	auditing	NOUN
ftr-289	417	21	practices	practice	NOUN
ftr-289	417	22	,	,	PUNCT
ftr-289	417	23	which	which	PRON
ftr-289	417	24	include	include	VERB
ftr-289	417	25	an	an	DET
ftr-289	417	26	element	element	NOUN
ftr-289	417	27	of	of	ADP
ftr-289	417	28	project	project	NOUN
ftr-289	417	29	-	-	PUNCT
ftr-289	417	30	based	base	VERB
ftr-289	417	31	approaches	approach	NOUN
ftr-289	417	32	,	,	PUNCT
ftr-289	417	33	in	in	ADP
ftr-289	417	34	addition	addition	NOUN
ftr-289	417	35	to	to	ADP
ftr-289	417	36	use	use	NOUN
ftr-289	417	37	of	of	ADP
ftr-289	417	38	the	the	DET
ftr-289	417	39	dif	dif	ADJ
ftr-289	417	40	score	score	NOUN
ftr-289	417	41	.	.	PUNCT
ftr-289	418	1	indeed	indeed	ADV
ftr-289	418	2	,	,	PUNCT
ftr-289	418	3	as	as	SCONJ
ftr-289	418	4	this	this	DET
ftr-289	418	5	article	article	NOUN
ftr-289	418	6	will	will	AUX
ftr-289	418	7	discuss	discuss	VERB
ftr-289	418	8	in	in	ADP
ftr-289	418	9	more	more	ADJ
ftr-289	418	10	detail	detail	NOUN
ftr-289	418	11	later	later	ADV
ftr-289	418	12	,	,	PUNCT
ftr-289	418	13	the	the	DET
ftr-289	418	14	irs	irs	PROPN
ftr-289	418	15	has	have	AUX
ftr-289	418	16	engaged	engage	VERB
ftr-289	418	17	in	in	ADP
ftr-289	418	18	enforcement	enforcement	NOUN
ftr-289	418	19	projects	project	NOUN
ftr-289	418	20	directed	direct	VERB
ftr-289	418	21	at	at	ADP
ftr-289	418	22	various	various	ADJ
ftr-289	418	23	groups	group	NOUN
ftr-289	418	24	of	of	ADP
ftr-289	418	25	taxpayers	taxpayer	NOUN
ftr-289	418	26	and	and	CCONJ
ftr-289	418	27	at	at	ADP
ftr-289	418	28	specific	specific	ADJ
ftr-289	418	29	tax	tax	NOUN
ftr-289	418	30	issues	issue	NOUN
ftr-289	418	31	.	.	PUNCT
ftr-289	419	1	71	71	NUM
ftr-289	419	2	in	in	ADP
ftr-289	419	3	accordance	accordance	NOUN
ftr-289	419	4	with	with	ADP
ftr-289	419	5	this	this	DET
ftr-289	419	6	practice	practice	NOUN
ftr-289	419	7	,	,	PUNCT
ftr-289	419	8	the	the	DET
ftr-289	419	9	irs	irs	PROPN
ftr-289	419	10	has	have	AUX
ftr-289	419	11	publicly	publicly	ADV
ftr-289	419	12	indicated	indicate	VERB
ftr-289	419	13	that	that	SCONJ
ftr-289	419	14	it	it	PRON
ftr-289	419	15	“	"	PUNCT
ftr-289	419	16	may	may	AUX
ftr-289	419	17	identify	identify	VERB
ftr-289	419	18	returns	return	NOUN
ftr-289	419	19	for	for	ADP
ftr-289	419	20	examination	examination	NOUN
ftr-289	419	21	in	in	ADP
ftr-289	419	22	connection	connection	NOUN
ftr-289	419	23	with	with	ADP
ftr-289	419	24	local	local	ADJ
ftr-289	419	25	compliance	compliance	NOUN
ftr-289	419	26	projects	project	NOUN
ftr-289	419	27	.	.	PUNCT
ftr-289	419	28	”	"	PUNCT
ftr-289	420	1	72	72	NUM
ftr-289	420	2	other	other	ADJ
ftr-289	420	3	countries	country	NOUN
ftr-289	420	4	,	,	PUNCT
ftr-289	420	5	such	such	ADJ
ftr-289	420	6	as	as	ADP
ftr-289	420	7	the	the	DET
ftr-289	420	8	united	united	ADJ
ftr-289	420	9	kingdom	kingdom	PROPN
ftr-289	420	10	,	,	PUNCT
ftr-289	420	11	have	have	AUX
ftr-289	420	12	been	be	AUX
ftr-289	420	13	engaging	engage	VERB
ftr-289	420	14	in	in	ADP
ftr-289	420	15	tax	tax	NOUN
ftr-289	420	16	enforcement	enforcement	NOUN
ftr-289	420	17	projects	project	NOUN
ftr-289	420	18	that	that	PRON
ftr-289	420	19	are	be	AUX
ftr-289	420	20	perhaps	perhaps	ADV
ftr-289	420	21	most	most	ADV
ftr-289	420	22	consistent	consistent	ADJ
ftr-289	420	23	with	with	ADP
ftr-289	420	24	concentrated	concentrated	ADJ
ftr-289	420	25	enforcement	enforcement	NOUN
ftr-289	420	26	.	.	PUNCT
ftr-289	421	1	73	73	NUM
ftr-289	421	2	for	for	ADP
ftr-289	421	3	instance	instance	NOUN
ftr-289	421	4	,	,	PUNCT
ftr-289	421	5	in	in	ADP
ftr-289	421	6	2007	2007	NUM
ftr-289	421	7	,	,	PUNCT
ftr-289	421	8	the	the	DET
ftr-289	421	9	united	united	PROPN
ftr-289	421	10	kingdom	kingdom	PROPN
ftr-289	421	11	’s	’s	PART
ftr-289	421	12	tax	tax	NOUN
ftr-289	421	13	authority	authority	NOUN
ftr-289	421	14	,	,	PUNCT
ftr-289	421	15	her	her	PRON
ftr-289	421	16	majesty	majesty	NOUN
ftr-289	421	17	’s	’s	PART
ftr-289	421	18	revenue	revenue	NOUN
ftr-289	421	19	and	and	CCONJ
ftr-289	421	20	customs	custom	NOUN
ftr-289	421	21	(	(	PUNCT
ftr-289	421	22	“	"	PUNCT
ftr-289	421	23	hmrc	hmrc	NOUN
ftr-289	421	24	”	"	PUNCT
ftr-289	421	25	)	)	PUNCT
ftr-289	421	26	,	,	PUNCT
ftr-289	421	27	began	begin	VERB
ftr-289	421	28	a	a	DET
ftr-289	421	29	series	series	NOUN
ftr-289	421	30	of	of	ADP
ftr-289	421	31	highly	highly	ADV
ftr-289	421	32	publicized	publicize	VERB
ftr-289	421	33	tax	tax	NOUN
ftr-289	421	34	campaigns	campaign	NOUN
ftr-289	421	35	,	,	PUNCT
ftr-289	421	36	which	which	PRON
ftr-289	421	37	focused	focus	VERB
ftr-289	421	38	the	the	DET
ftr-289	421	39	tax	tax	NOUN
ftr-289	421	40	authority	authority	NOUN
ftr-289	421	41	’s	’s	PART
ftr-289	421	42	resources	resource	NOUN
ftr-289	421	43	on	on	ADP
ftr-289	421	44	specific	specific	ADJ
ftr-289	421	45	populations	population	NOUN
ftr-289	421	46	.	.	PUNCT
ftr-289	422	1	74	74	NUM
ftr-289	422	2	the	the	DET
ftr-289	422	3	campaigns	campaign	NOUN
ftr-289	422	4	give	give	VERB
ftr-289	422	5	members	member	NOUN
ftr-289	422	6	of	of	ADP
ftr-289	422	7	the	the	DET
ftr-289	422	8	population	population	NOUN
ftr-289	422	9	subject	subject	ADJ
ftr-289	422	10	to	to	ADP
ftr-289	422	11	focused	focused	ADJ
ftr-289	422	12	enforcement	enforcement	NOUN
ftr-289	422	13	a	a	DET
ftr-289	422	14	chance	chance	NOUN
ftr-289	422	15	to	to	PART
ftr-289	422	16	come	come	VERB
ftr-289	422	17	forward	forward	ADV
ftr-289	422	18	and	and	CCONJ
ftr-289	422	19	declare	declare	VERB
ftr-289	422	20	noncompliance	noncompliance	NOUN
ftr-289	422	21	.	.	PUNCT
ftr-289	423	1	75	75	NUM
ftr-289	424	1	while	while	SCONJ
ftr-289	424	2	the	the	DET
ftr-289	424	3	possibility	possibility	NOUN
ftr-289	424	4	of	of	ADP
ftr-289	424	5	reduced	reduced	ADJ
ftr-289	424	6	penalties	penalty	NOUN
ftr-289	424	7	exists	exist	VERB
ftr-289	424	8	,	,	PUNCT
ftr-289	424	9	the	the	DET
ftr-289	424	10	campaigns	campaign	NOUN
ftr-289	424	11	do	do	AUX
ftr-289	424	12	not	not	PART
ftr-289	424	13	guarantee	guarantee	VERB
ftr-289	424	14	such	such	DET
ftr-289	424	15	an	an	DET
ftr-289	424	16	outcome	outcome	NOUN
ftr-289	424	17	,	,	PUNCT
ftr-289	424	18	and	and	CCONJ
ftr-289	424	19	ultimate	ultimate	ADJ
ftr-289	424	20	penalty	penalty	NOUN
ftr-289	424	21	application	application	NOUN
ftr-289	424	22	depends	depend	VERB
ftr-289	424	23	on	on	ADP
ftr-289	424	24	the	the	DET
ftr-289	424	25	circumstances	circumstance	NOUN
ftr-289	424	26	.	.	PUNCT
ftr-289	425	1	76	76	NUM
ftr-289	425	2	hmrc	hmrc	NOUN
ftr-289	425	3	uses	use	VERB
ftr-289	425	4	the	the	DET
ftr-289	425	5	information	information	NOUN
ftr-289	425	6	gathered	gather	VERB
ftr-289	425	7	from	from	ADP
ftr-289	425	8	the	the	DET
ftr-289	425	9	campaigns	campaign	NOUN
ftr-289	425	10	to	to	PART
ftr-289	425	11	conduct	conduct	VERB
ftr-289	425	12	focused	focused	ADJ
ftr-289	425	13	investigations	investigation	NOUN
ftr-289	425	14	and	and	CCONJ
ftr-289	425	15	,	,	PUNCT
ftr-289	425	16	in	in	ADP
ftr-289	425	17	some	some	DET
ftr-289	425	18	cases	case	NOUN
ftr-289	425	19	,	,	PUNCT
ftr-289	425	20	prosecutions	prosecution	NOUN
ftr-289	425	21	.	.	PUNCT
ftr-289	426	1	77	77	NUM
ftr-289	426	2	many	many	ADJ
ftr-289	426	3	campaigns	campaign	NOUN
ftr-289	426	4	have	have	AUX
ftr-289	426	5	been	be	AUX
ftr-289	426	6	narrow	narrow	ADJ
ftr-289	426	7	,	,	PUNCT
ftr-289	426	8	focused	focus	VERB
ftr-289	426	9	on	on	ADP
ftr-289	426	10	particular	particular	ADJ
ftr-289	426	11	subsectors	subsector	NOUN
ftr-289	426	12	in	in	ADP
ftr-289	426	13	particular	particular	ADJ
ftr-289	426	14	locations	location	NOUN
ftr-289	426	15	.	.	PUNCT
ftr-289	427	1	for	for	ADP
ftr-289	427	2	instance	instance	NOUN
ftr-289	427	3	,	,	PUNCT
ftr-289	427	4	to	to	PART
ftr-289	427	5	name	name	VERB
ftr-289	427	6	just	just	ADV
ftr-289	427	7	a	a	DET
ftr-289	427	8	few	few	ADJ
ftr-289	427	9	,	,	PUNCT
ftr-289	427	10	campaigns	campaign	NOUN
ftr-289	427	11	have	have	AUX
ftr-289	427	12	included	include	VERB
ftr-289	427	13	:	:	PUNCT
ftr-289	427	14	a	a	DET
ftr-289	427	15	taskforce	taskforce	NOUN
ftr-289	427	16	focused	focus	VERB
ftr-289	427	17	on	on	ADP
ftr-289	427	18	security	security	NOUN
ftr-289	427	19	guards	guard	NOUN
ftr-289	427	20	,	,	PUNCT
ftr-289	427	21	bouncers	bouncer	NOUN
ftr-289	427	22	,	,	PUNCT
ftr-289	427	23	and	and	CCONJ
ftr-289	427	24	their	their	PRON
ftr-289	427	25	employees	employee	NOUN
ftr-289	427	26	in	in	ADP
ftr-289	427	27	london	london	PROPN
ftr-289	427	28	and	and	CCONJ
ftr-289	427	29	the	the	DET
ftr-289	427	30	south	south	PROPN
ftr-289	427	31	east	east	PROPN
ftr-289	427	32	;	;	PUNCT
ftr-289	427	33	78	78	NUM
ftr-289	427	34	a	a	DET
ftr-289	427	35	taskforce	taskforce	NOUN
ftr-289	427	36	focused	focus	VERB
ftr-289	427	37	on	on	ADP
ftr-289	427	38	construction	construction	NOUN
ftr-289	427	39	workers	worker	NOUN
ftr-289	427	40	in	in	ADP
ftr-289	427	41	london	london	PROPN
ftr-289	427	42	;	;	PUNCT
ftr-289	427	43	79	79	NUM
ftr-289	427	44	a	a	DET
ftr-289	427	45	taskforce	taskforce	NOUN
ftr-289	427	46	focused	focus	VERB
ftr-289	427	47	on	on	ADP
ftr-289	427	48	hauliers	haulier	NOUN
ftr-289	427	49	in	in	ADP
ftr-289	427	50	the	the	DET
ftr-289	427	51	midlands	midland	NOUN
ftr-289	427	52	;	;	PUNCT
ftr-289	427	53	80	80	NUM
ftr-289	427	54	a	a	DET
ftr-289	427	55	taskforce	taskforce	NOUN
ftr-289	427	56	focused	focus	VERB
ftr-289	427	57	on	on	ADP
ftr-289	427	58	the	the	DET
ftr-289	427	59	holiday	holiday	NOUN
ftr-289	427	60	industry	industry	NOUN
ftr-289	427	61	in	in	ADP
ftr-289	427	62	the	the	DET
ftr-289	427	63	lake	lake	NOUN
ftr-289	427	64	71	71	NUM
ftr-289	427	65	.	.	PUNCT
ftr-289	428	1	see	see	VERB
ftr-289	428	2	infra	infra	NOUN
ftr-289	428	3	text	text	NOUN
ftr-289	428	4	accompanying	accompanying	ADJ
ftr-289	428	5	notes	note	NOUN
ftr-289	428	6	208–13	208–13	NUM
ftr-289	428	7	.	.	PUNCT
ftr-289	429	1	72	72	NUM
ftr-289	429	2	.	.	PUNCT
ftr-289	430	1	the	the	DET
ftr-289	430	2	examination	examination	NOUN
ftr-289	430	3	(	(	PUNCT
ftr-289	430	4	audit	audit	NOUN
ftr-289	430	5	)	)	PUNCT
ftr-289	430	6	process	process	NOUN
ftr-289	430	7	,	,	PUNCT
ftr-289	430	8	supra	supra	PROPN
ftr-289	430	9	note	note	NOUN
ftr-289	430	10	42	42	NUM
ftr-289	430	11	.	.	PUNCT
ftr-289	431	1	73	73	NUM
ftr-289	431	2	.	.	PUNCT
ftr-289	432	1	i	i	PRON
ftr-289	432	2	thank	thank	VERB
ftr-289	432	3	caroline	caroline	PROPN
ftr-289	432	4	bradley	bradley	PROPN
ftr-289	432	5	for	for	ADP
ftr-289	432	6	bringing	bring	VERB
ftr-289	432	7	this	this	DET
ftr-289	432	8	example	example	NOUN
ftr-289	432	9	to	to	ADP
ftr-289	432	10	my	my	PRON
ftr-289	432	11	attention	attention	NOUN
ftr-289	432	12	.	.	PUNCT
ftr-289	433	1	74	74	NUM
ftr-289	433	2	.	.	PUNCT
ftr-289	434	1	hm	hm	INTJ
ftr-289	434	2	revenue	revenue	NOUN
ftr-289	434	3	and	and	CCONJ
ftr-289	434	4	customs	custom	NOUN
ftr-289	434	5	et	et	PROPN
ftr-289	434	6	al	al	PROPN
ftr-289	434	7	.	.	PROPN
ftr-289	434	8	,	,	PUNCT
ftr-289	434	9	reducing	reduce	VERB
ftr-289	434	10	tax	tax	NOUN
ftr-289	434	11	evasion	evasion	NOUN
ftr-289	434	12	and	and	CCONJ
ftr-289	434	13	avoidance	avoidance	NOUN
ftr-289	434	14	,	,	PUNCT
ftr-289	434	15	last	last	ADV
ftr-289	434	16	accessed	access	VERB
ftr-289	434	17	oct	oct	PROPN
ftr-289	434	18	.	.	PROPN
ftr-289	434	19	8	8	NUM
ftr-289	434	20	,	,	PUNCT
ftr-289	434	21	2013	2013	NUM
ftr-289	434	22	,	,	PUNCT
ftr-289	434	23	https://www.gov.uk/government/policies/reducing-taxevasion-and-avoidance/supporting-pages/hmrc-campaigns	https://www.gov.uk/government/policies/reducing-taxevasion-and-avoidance/supporting-pages/hmrc-campaigns	PROPN
ftr-289	434	24	.	.	PROPN
ftr-289	434	25	75	75	NUM
ftr-289	434	26	.	.	PUNCT
ftr-289	435	1	i	i	PRON
ftr-289	435	2	d.	d.	PROPN
ftr-289	435	3	76	76	NUM
ftr-289	435	4	.	.	PUNCT
ftr-289	436	1	see	see	VERB
ftr-289	436	2	,	,	PUNCT
ftr-289	436	3	e.g.	e.g.	ADV
ftr-289	436	4	,	,	PUNCT
ftr-289	436	5	hm	hm	INTJ
ftr-289	436	6	revenue	revenue	NOUN
ftr-289	436	7	and	and	CCONJ
ftr-289	436	8	customs	custom	NOUN
ftr-289	436	9	,	,	PUNCT
ftr-289	436	10	health	health	NOUN
ftr-289	436	11	and	and	CCONJ
ftr-289	436	12	wellbeing	wellbee	VERB
ftr-289	436	13	tax	tax	NOUN
ftr-289	436	14	plan	plan	NOUN
ftr-289	436	15	at	at	ADP
ftr-289	436	16	3.12	3.12	NUM
ftr-289	436	17	penalties	penalty	NOUN
ftr-289	436	18	,	,	PUNCT
ftr-289	436	19	last	last	ADV
ftr-289	436	20	accessed	access	VERB
ftr-289	436	21	oct	oct	PROPN
ftr-289	436	22	.	.	PROPN
ftr-289	436	23	7	7	NUM
ftr-289	436	24	,	,	PUNCT
ftr-289	436	25	2013	2013	NUM
ftr-289	436	26	,	,	PUNCT
ftr-289	436	27	http://www.gov.uk/government/	http://www.gov.uk/government/	ADV
ftr-289	436	28	publications	publication	NOUN
ftr-289	436	29	/	/	SYM
ftr-289	436	30	health	health	NOUN
ftr-289	436	31	-	-	PUNCT
ftr-289	436	32	and	and	CCONJ
ftr-289	436	33	-	-	PUNCT
ftr-289	436	34	wellbeing	wellbee	VERB
ftr-289	436	35	-	-	PUNCT
ftr-289	436	36	tax	tax	NOUN
ftr-289	436	37	-	-	PUNCT
ftr-289	436	38	plan	plan	NOUN
ftr-289	436	39	-	-	PUNCT
ftr-289	436	40	your	your	PRON
ftr-289	436	41	-	-	PUNCT
ftr-289	436	42	guide	guide	NOUN
ftr-289	436	43	-	-	PUNCT
ftr-289	436	44	to	to	ADP
ftr-289	436	45	-	-	PUNCT
ftr-289	436	46	making	making	NOUN
ftr-289	436	47	-	-	PUNCT
ftr-289	436	48	a	a	DET
ftr-289	436	49	-	-	PUNCT
ftr-289	436	50	disclosure	disclosure	NOUN
ftr-289	436	51	/	/	SYM
ftr-289	436	52	heal	heal	NOUN
ftr-289	436	53	th	th	VERB
ftr-289	436	54	-	-	PUNCT
ftr-289	436	55	and	and	CCONJ
ftr-289	436	56	-	-	PUNCT
ftr-289	436	57	wellbeing	wellbee	VERB
ftr-289	436	58	-	-	PUNCT
ftr-289	436	59	tax	tax	NOUN
ftr-289	436	60	-	-	PUNCT
ftr-289	436	61	plan	plan	NOUN
ftr-289	436	62	-	-	PUNCT
ftr-289	436	63	your	your	PRON
ftr-289	436	64	-	-	PUNCT
ftr-289	436	65	guide	guide	NOUN
ftr-289	436	66	-	-	PUNCT
ftr-289	436	67	to	to	ADP
ftr-289	436	68	-	-	PUNCT
ftr-289	436	69	making	making	NOUN
ftr-289	436	70	-	-	PUNCT
ftr-289	436	71	a	a	DET
ftr-289	436	72	-	-	PUNCT
ftr-289	436	73	disclosure	disclosure	NOUN
ftr-289	436	74	(	(	PUNCT
ftr-289	436	75	discussing	discuss	VERB
ftr-289	436	76	potential	potential	ADJ
ftr-289	436	77	penalties	penalty	NOUN
ftr-289	436	78	in	in	ADP
ftr-289	436	79	the	the	DET
ftr-289	436	80	context	context	NOUN
ftr-289	436	81	of	of	ADP
ftr-289	436	82	health	health	NOUN
ftr-289	436	83	and	and	CCONJ
ftr-289	436	84	wellbeing	wellbee	VERB
ftr-289	436	85	tax	tax	NOUN
ftr-289	436	86	plan	plan	NOUN
ftr-289	436	87	voluntary	voluntary	ADJ
ftr-289	436	88	disclosure	disclosure	NOUN
ftr-289	436	89	program	program	NOUN
ftr-289	436	90	)	)	PUNCT
ftr-289	436	91	.	.	PUNCT
ftr-289	437	1	77	77	NUM
ftr-289	437	2	.	.	PUNCT
ftr-289	438	1	hm	hm	INTJ
ftr-289	439	1	revenue	revenue	NOUN
ftr-289	439	2	and	and	CCONJ
ftr-289	439	3	customes	custome	NOUN
ftr-289	439	4	,	,	PUNCT
ftr-289	439	5	et	et	PROPN
ftr-289	439	6	al	al	PROPN
ftr-289	439	7	.	.	PROPN
ftr-289	439	8	,	,	PUNCT
ftr-289	439	9	reducing	reduce	VERB
ftr-289	439	10	tax	tax	NOUN
ftr-289	439	11	evasion	evasion	NOUN
ftr-289	439	12	and	and	CCONJ
ftr-289	439	13	avoidance	avoidance	NOUN
ftr-289	439	14	,	,	PUNCT
ftr-289	439	15	supra	supra	NOUN
ftr-289	439	16	note	note	NOUN
ftr-289	439	17	74	74	NUM
ftr-289	439	18	.	.	PUNCT
ftr-289	440	1	78	78	NUM
ftr-289	440	2	.	.	PUNCT
ftr-289	441	1	hm	hm	INTJ
ftr-289	442	1	revenue	revenue	NOUN
ftr-289	442	2	and	and	CCONJ
ftr-289	442	3	customs	customs	PROPN
ftr-289	442	4	&	&	CCONJ
ftr-289	442	5	david	david	PROPN
ftr-289	442	6	gauke	gauke	PROPN
ftr-289	442	7	,	,	PUNCT
ftr-289	442	8	tax	tax	NOUN
ftr-289	442	9	crackdown	crackdown	NOUN
ftr-289	442	10	for	for	ADP
ftr-289	442	11	security	security	NOUN
ftr-289	442	12	industry	industry	NOUN
ftr-289	442	13	,	,	PUNCT
ftr-289	442	14	last	last	ADV
ftr-289	442	15	accessed	access	VERB
ftr-289	442	16	sept	sept	PROPN
ftr-289	442	17	.	.	PROPN
ftr-289	442	18	19	19	NUM
ftr-289	442	19	,	,	PUNCT
ftr-289	442	20	2013	2013	NUM
ftr-289	442	21	,	,	PUNCT
ftr-289	442	22	https://www.gov.uk/government/	https://www.gov.uk/government/	ADP
ftr-289	442	23	news	news	NOUN
ftr-289	442	24	/	/	SYM
ftr-289	442	25	tax	tax	NOUN
ftr-289	442	26	-	-	PUNCT
ftr-289	442	27	crackdown	crackdown	NOUN
ftr-289	442	28	-	-	PUNCT
ftr-289	442	29	for	for	ADP
ftr-289	442	30	-	-	PUNCT
ftr-289	442	31	security	security	NOUN
ftr-289	442	32	-	-	PUNCT
ftr-289	442	33	industry	industry	NOUN
ftr-289	442	34	.	.	PUNCT
ftr-289	443	1	79	79	NUM
ftr-289	443	2	.	.	PUNCT
ftr-289	444	1	i	i	PRON
ftr-289	444	2	d.	d.	PROPN
ftr-289	444	3	80	80	NUM
ftr-289	444	4	.	.	PUNCT
ftr-289	445	1	hm	hm	INTJ
ftr-289	446	1	revenue	revenue	NOUN
ftr-289	446	2	and	and	CCONJ
ftr-289	446	3	customs	customs	PROPN
ftr-289	446	4	&	&	CCONJ
ftr-289	446	5	david	david	PROPN
ftr-289	446	6	gauke	gauke	PROPN
ftr-289	446	7	,	,	PUNCT
ftr-289	446	8	crackdown	crackdown	NOUN
ftr-289	446	9	on	on	ADP
ftr-289	446	10	hauliers	haulier	NOUN
ftr-289	446	11	in	in	ADP
ftr-289	446	12	the	the	DET
ftr-289	446	13	midlands	midland	NOUN
ftr-289	446	14	,	,	PUNCT
ftr-289	446	15	last	last	ADV
ftr-289	446	16	accessed	access	VERB
ftr-289	446	17	july	july	PROPN
ftr-289	446	18	10	10	NUM
ftr-289	446	19	,	,	PUNCT
ftr-289	446	20	2013	2013	NUM
ftr-289	446	21	,	,	PUNCT
ftr-289	446	22	https://www.gov.uk.government/news/	https://www.gov.uk.government/news/	PROPN
ftr-289	446	23	2014	2014	NUM
ftr-289	446	24	]	]	PUNCT
ftr-289	446	25	concentrated	concentrated	ADJ
ftr-289	446	26	enforcement	enforcement	NOUN
ftr-289	446	27	343	343	NUM
ftr-289	446	28	district	district	NOUN
ftr-289	446	29	,	,	PUNCT
ftr-289	446	30	north	north	NOUN
ftr-289	446	31	wales	wales	PROPN
ftr-289	446	32	,	,	PUNCT
ftr-289	446	33	devon	devon	PROPN
ftr-289	446	34	and	and	CCONJ
ftr-289	446	35	cornwall	cornwall	PROPN
ftr-289	446	36	;	;	PUNCT
ftr-289	446	37	81	81	NUM
ftr-289	446	38	a	a	DET
ftr-289	446	39	taskforce	taskforce	NOUN
ftr-289	446	40	focused	focus	VERB
ftr-289	446	41	on	on	ADP
ftr-289	446	42	restaurants	restaurant	NOUN
ftr-289	446	43	in	in	ADP
ftr-289	446	44	yorkshire	yorkshire	PROPN
ftr-289	446	45	and	and	CCONJ
ftr-289	446	46	humber	humber	PROPN
ftr-289	446	47	;	;	PUNCT
ftr-289	446	48	82	82	NUM
ftr-289	446	49	and	and	CCONJ
ftr-289	446	50	a	a	DET
ftr-289	446	51	taskforce	taskforce	NOUN
ftr-289	446	52	focused	focus	VERB
ftr-289	446	53	on	on	ADP
ftr-289	446	54	the	the	DET
ftr-289	446	55	fishing	fishing	NOUN
ftr-289	446	56	industry	industry	NOUN
ftr-289	446	57	in	in	ADP
ftr-289	446	58	scotland	scotland	PROPN
ftr-289	446	59	.	.	PUNCT
ftr-289	447	1	83	83	NUM
ftr-289	447	2	hmrc	hmrc	NOUN
ftr-289	447	3	has	have	AUX
ftr-289	447	4	indicated	indicate	VERB
ftr-289	447	5	that	that	SCONJ
ftr-289	447	6	“	"	PUNCT
ftr-289	447	7	[	[	X
ftr-289	447	8	t]askforces	t]askforce	NOUN
ftr-289	447	9	are	be	AUX
ftr-289	447	10	specialist	specialist	ADJ
ftr-289	447	11	teams	team	NOUN
ftr-289	447	12	that	that	PRON
ftr-289	447	13	undertake	undertake	VERB
ftr-289	447	14	intensive	intensive	ADJ
ftr-289	447	15	bursts	burst	NOUN
ftr-289	447	16	of	of	ADP
ftr-289	447	17	activity	activity	NOUN
ftr-289	447	18	in	in	ADP
ftr-289	447	19	specific	specific	ADJ
ftr-289	447	20	highrisk	highrisk	NOUN
ftr-289	447	21	trade	trade	NOUN
ftr-289	447	22	sectors	sector	NOUN
ftr-289	447	23	and	and	CCONJ
ftr-289	447	24	locations	location	NOUN
ftr-289	447	25	in	in	ADP
ftr-289	447	26	the	the	DET
ftr-289	447	27	uk	uk	PROPN
ftr-289	447	28	.	.	PUNCT
ftr-289	447	29	”	"	PUNCT
ftr-289	448	1	84	84	NUM
ftr-289	448	2	government	government	NOUN
ftr-289	448	3	officials	official	NOUN
ftr-289	448	4	in	in	ADP
ftr-289	448	5	the	the	DET
ftr-289	448	6	uk	uk	PROPN
ftr-289	448	7	have	have	AUX
ftr-289	448	8	actively	actively	ADV
ftr-289	448	9	publicized	publicize	VERB
ftr-289	448	10	the	the	DET
ftr-289	448	11	campaigns	campaign	NOUN
ftr-289	448	12	and	and	CCONJ
ftr-289	448	13	emphasized	emphasize	VERB
ftr-289	448	14	their	their	PRON
ftr-289	448	15	importance	importance	NOUN
ftr-289	448	16	for	for	ADP
ftr-289	448	17	a	a	DET
ftr-289	448	18	fair	fair	ADJ
ftr-289	448	19	tax	tax	NOUN
ftr-289	448	20	system	system	NOUN
ftr-289	448	21	.	.	PUNCT
ftr-289	449	1	for	for	ADP
ftr-289	449	2	instance	instance	NOUN
ftr-289	449	3	,	,	PUNCT
ftr-289	449	4	david	david	PROPN
ftr-289	449	5	gauke	gauke	PROPN
ftr-289	449	6	,	,	PUNCT
ftr-289	449	7	exchequer	exchequer	PROPN
ftr-289	449	8	secretary	secretary	NOUN
ftr-289	449	9	to	to	ADP
ftr-289	449	10	the	the	DET
ftr-289	449	11	treasury	treasury	NOUN
ftr-289	449	12	indicated	indicate	VERB
ftr-289	449	13	,	,	PUNCT
ftr-289	449	14	“	"	PUNCT
ftr-289	449	15	[	[	X
ftr-289	449	16	w]e	w]e	NOUN
ftr-289	449	17	are	be	AUX
ftr-289	449	18	determined	determined	ADJ
ftr-289	449	19	to	to	PART
ftr-289	449	20	support	support	VERB
ftr-289	449	21	hardworking	hardworking	ADJ
ftr-289	449	22	people	people	NOUN
ftr-289	449	23	who	who	PRON
ftr-289	449	24	want	want	VERB
ftr-289	449	25	to	to	PART
ftr-289	449	26	get	get	VERB
ftr-289	449	27	on	on	ADP
ftr-289	449	28	,	,	PUNCT
ftr-289	449	29	but	but	CCONJ
ftr-289	449	30	the	the	DET
ftr-289	449	31	people	people	NOUN
ftr-289	449	32	being	be	AUX
ftr-289	449	33	targeted	target	VERB
ftr-289	449	34	by	by	ADP
ftr-289	449	35	these	these	DET
ftr-289	449	36	taskforces	taskforce	NOUN
ftr-289	449	37	have	have	VERB
ftr-289	449	38	no	no	DET
ftr-289	449	39	intention	intention	NOUN
ftr-289	449	40	of	of	ADP
ftr-289	449	41	playing	play	VERB
ftr-289	449	42	by	by	ADP
ftr-289	449	43	the	the	DET
ftr-289	449	44	rules	rule	NOUN
ftr-289	449	45	.	.	PUNCT
ftr-289	449	46	.	.	PUNCT
ftr-289	449	47	.	.	PUNCT
ftr-289	449	48	.	.	PUNCT
ftr-289	450	1	[	[	X
ftr-289	450	2	w]e	w]e	NOUN
ftr-289	450	3	will	will	AUX
ftr-289	450	4	not	not	PART
ftr-289	450	5	tolerate	tolerate	VERB
ftr-289	450	6	tax	tax	NOUN
ftr-289	450	7	evasion	evasion	NOUN
ftr-289	450	8	and	and	CCONJ
ftr-289	450	9	we	we	PRON
ftr-289	450	10	have	have	AUX
ftr-289	450	11	provided	provide	VERB
ftr-289	450	12	hmrc	hmrc	NOUN
ftr-289	450	13	with	with	ADP
ftr-289	450	14	the	the	DET
ftr-289	450	15	resources	resource	NOUN
ftr-289	450	16	to	to	PART
ftr-289	450	17	crack	crack	VERB
ftr-289	450	18	down	down	ADP
ftr-289	450	19	on	on	ADP
ftr-289	450	20	those	those	PRON
ftr-289	450	21	who	who	PRON
ftr-289	450	22	break	break	VERB
ftr-289	450	23	the	the	DET
ftr-289	450	24	rules	rule	NOUN
ftr-289	450	25	.	.	PUNCT
ftr-289	450	26	”	"	PUNCT
ftr-289	450	27	85	85	NUM
ftr-289	450	28	hmrc	hmrc	NOUN
ftr-289	450	29	’s	’s	PART
ftr-289	450	30	jennie	jennie	PROPN
ftr-289	450	31	granger	granger	PROPN
ftr-289	450	32	,	,	PUNCT
ftr-289	450	33	director	director	NOUN
ftr-289	450	34	general	general	ADJ
ftr-289	450	35	of	of	ADP
ftr-289	450	36	enforcement	enforcement	NOUN
ftr-289	450	37	and	and	CCONJ
ftr-289	450	38	compliance	compliance	NOUN
ftr-289	450	39	,	,	PUNCT
ftr-289	450	40	has	have	AUX
ftr-289	450	41	said	say	VERB
ftr-289	450	42	,	,	PUNCT
ftr-289	450	43	“	"	PUNCT
ftr-289	450	44	[	[	X
ftr-289	450	45	i]f	i]f	NOUN
ftr-289	450	46	you	you	PRON
ftr-289	450	47	have	have	AUX
ftr-289	450	48	declared	declare	VERB
ftr-289	450	49	all	all	DET
ftr-289	450	50	your	your	PRON
ftr-289	450	51	income	income	NOUN
ftr-289	450	52	,	,	PUNCT
ftr-289	450	53	you	you	PRON
ftr-289	450	54	have	have	VERB
ftr-289	450	55	nothing	nothing	PRON
ftr-289	450	56	to	to	PART
ftr-289	450	57	worry	worry	VERB
ftr-289	450	58	about	about	ADP
ftr-289	450	59	.	.	PUNCT
ftr-289	451	1	but	but	CCONJ
ftr-289	451	2	,	,	PUNCT
ftr-289	451	3	if	if	SCONJ
ftr-289	451	4	you	you	PRON
ftr-289	451	5	have	have	VERB
ftr-289	451	6	n’t	not	PART
ftr-289	451	7	,	,	PUNCT
ftr-289	451	8	we	we	PRON
ftr-289	451	9	will	will	AUX
ftr-289	451	10	find	find	VERB
ftr-289	451	11	you	you	PRON
ftr-289	451	12	,	,	PUNCT
ftr-289	451	13	investigate	investigate	VERB
ftr-289	451	14	you	you	PRON
ftr-289	451	15	and	and	CCONJ
ftr-289	451	16	not	not	PART
ftr-289	451	17	only	only	ADV
ftr-289	451	18	could	could	AUX
ftr-289	451	19	you	you	PRON
ftr-289	451	20	face	face	VERB
ftr-289	451	21	a	a	DET
ftr-289	451	22	heavy	heavy	ADJ
ftr-289	451	23	fine	fine	NOUN
ftr-289	451	24	,	,	PUNCT
ftr-289	451	25	but	but	CCONJ
ftr-289	451	26	a	a	DET
ftr-289	451	27	criminal	criminal	ADJ
ftr-289	451	28	prosecution	prosecution	NOUN
ftr-289	451	29	as	as	ADV
ftr-289	451	30	well	well	ADV
ftr-289	451	31	.	.	PUNCT
ftr-289	451	32	”	"	PUNCT
ftr-289	452	1	86	86	NUM
ftr-289	452	2	media	medium	NOUN
ftr-289	452	3	and	and	CCONJ
ftr-289	452	4	tax	tax	NOUN
ftr-289	452	5	preparer	preparer	NOUN
ftr-289	452	6	coverage	coverage	NOUN
ftr-289	452	7	of	of	ADP
ftr-289	452	8	hmrc	hmrc	NOUN
ftr-289	452	9	’s	’s	PART
ftr-289	452	10	use	use	NOUN
ftr-289	452	11	of	of	ADP
ftr-289	452	12	such	such	ADJ
ftr-289	452	13	campaigns	campaign	NOUN
ftr-289	452	14	has	have	AUX
ftr-289	452	15	been	be	AUX
ftr-289	452	16	widespread	widespread	ADJ
ftr-289	452	17	.	.	PUNCT
ftr-289	453	1	87	87	NUM
ftr-289	453	2	in	in	ADP
ftr-289	453	3	sum	sum	NOUN
ftr-289	453	4	,	,	PUNCT
ftr-289	453	5	the	the	DET
ftr-289	453	6	uses	use	NOUN
ftr-289	453	7	in	in	ADP
ftr-289	453	8	practice	practice	NOUN
ftr-289	453	9	of	of	ADP
ftr-289	453	10	group	group	NOUN
ftr-289	453	11	and	and	CCONJ
ftr-289	453	12	project	project	NOUN
ftr-289	453	13	-	-	PUNCT
ftr-289	453	14	based	base	VERB
ftr-289	453	15	approaches	approach	NOUN
ftr-289	453	16	to	to	ADP
ftr-289	453	17	enforcement	enforcement	NOUN
ftr-289	453	18	suggest	suggest	VERB
ftr-289	453	19	that	that	SCONJ
ftr-289	453	20	“	"	PUNCT
ftr-289	453	21	worst	bad	ADJ
ftr-289	453	22	-	-	PUNCT
ftr-289	453	23	first	first	ADJ
ftr-289	453	24	”	"	PUNCT
ftr-289	453	25	theories	theory	NOUN
ftr-289	453	26	,	,	PUNCT
ftr-289	453	27	particularly	particularly	ADV
ftr-289	453	28	popular	popular	ADJ
ftr-289	453	29	in	in	ADP
ftr-289	453	30	the	the	DET
ftr-289	453	31	scholarly	scholarly	ADJ
ftr-289	453	32	tax	tax	NOUN
ftr-289	453	33	literature	literature	NOUN
ftr-289	453	34	,	,	PUNCT
ftr-289	453	35	may	may	AUX
ftr-289	453	36	be	be	AUX
ftr-289	453	37	leaving	leave	VERB
ftr-289	453	38	something	something	PRON
ftr-289	453	39	important	important	ADJ
ftr-289	453	40	out	out	ADP
ftr-289	453	41	of	of	ADP
ftr-289	453	42	the	the	DET
ftr-289	453	43	analysis	analysis	NOUN
ftr-289	453	44	.	.	PUNCT
ftr-289	454	1	while	while	SCONJ
ftr-289	454	2	the	the	DET
ftr-289	454	3	mere	mere	ADJ
ftr-289	454	4	existence	existence	NOUN
ftr-289	454	5	of	of	ADP
ftr-289	454	6	project	project	NOUN
ftr-289	454	7	-	-	PUNCT
ftr-289	454	8	based	base	VERB
ftr-289	454	9	approaches	approach	NOUN
ftr-289	454	10	does	do	AUX
ftr-289	454	11	not	not	PART
ftr-289	454	12	prove	prove	VERB
ftr-289	454	13	they	they	PRON
ftr-289	454	14	work	work	VERB
ftr-289	454	15	,	,	PUNCT
ftr-289	454	16	their	their	PRON
ftr-289	454	17	existence	existence	NOUN
ftr-289	454	18	should	should	AUX
ftr-289	454	19	at	at	ADP
ftr-289	454	20	the	the	DET
ftr-289	454	21	least	least	ADJ
ftr-289	454	22	trigger	trigger	NOUN
ftr-289	454	23	an	an	DET
ftr-289	454	24	examination	examination	NOUN
ftr-289	454	25	of	of	ADP
ftr-289	454	26	why	why	SCONJ
ftr-289	454	27	and	and	CCONJ
ftr-289	454	28	when	when	SCONJ
ftr-289	454	29	such	such	ADJ
ftr-289	454	30	approaches	approach	NOUN
ftr-289	454	31	may	may	AUX
ftr-289	454	32	increase	increase	VERB
ftr-289	454	33	compliance	compliance	NOUN
ftr-289	454	34	.	.	PUNCT
ftr-289	455	1	moreover	moreover	ADV
ftr-289	455	2	,	,	PUNCT
ftr-289	455	3	as	as	SCONJ
ftr-289	455	4	discussed	discuss	VERB
ftr-289	455	5	previously	previously	ADV
ftr-289	455	6	,	,	PUNCT
ftr-289	455	7	the	the	DET
ftr-289	455	8	combination	combination	NOUN
ftr-289	455	9	of	of	ADP
ftr-289	455	10	the	the	DET
ftr-289	455	11	hot	hot	ADJ
ftr-289	455	12	spots	spot	NOUN
ftr-289	455	13	policing	police	VERB
ftr-289	455	14	research	research	NOUN
ftr-289	455	15	and	and	CCONJ
ftr-289	455	16	the	the	DET
ftr-289	455	17	kansas	kansas	PROPN
ftr-289	455	18	city	city	PROPN
ftr-289	455	19	policing	policing	NOUN
ftr-289	455	20	study	study	NOUN
ftr-289	455	21	suggests	suggest	VERB
ftr-289	455	22	that	that	SCONJ
ftr-289	455	23	the	the	DET
ftr-289	455	24	concentration	concentration	NOUN
ftr-289	455	25	,	,	PUNCT
ftr-289	455	26	and	and	CCONJ
ftr-289	455	27	not	not	PART
ftr-289	455	28	merely	merely	ADV
ftr-289	455	29	the	the	DET
ftr-289	455	30	level	level	NOUN
ftr-289	455	31	,	,	PUNCT
ftr-289	455	32	of	of	ADP
ftr-289	455	33	enforcement	enforcement	NOUN
ftr-289	455	34	can	can	AUX
ftr-289	455	35	be	be	AUX
ftr-289	455	36	essential	essential	ADJ
ftr-289	455	37	.	.	PUNCT
ftr-289	456	1	the	the	DET
ftr-289	456	2	relatively	relatively	ADV
ftr-289	456	3	unexplored	unexplored	ADJ
ftr-289	456	4	question	question	NOUN
ftr-289	456	5	is	be	AUX
ftr-289	456	6	:	:	PUNCT
ftr-289	456	7	what	what	DET
ftr-289	456	8	circumstances	circumstance	NOUN
ftr-289	456	9	might	might	AUX
ftr-289	456	10	justify	justify	VERB
ftr-289	456	11	the	the	DET
ftr-289	456	12	use	use	NOUN
ftr-289	456	13	of	of	ADP
ftr-289	456	14	enforcement	enforcement	NOUN
ftr-289	456	15	crackdown	crackdown	NOUN
ftr-289	456	16	-	-	PUNCT
ftr-289	456	17	on	on	ADP
ftr-289	456	18	-	-	PUNCT
ftr-289	456	19	hauliers	haulier	NOUN
ftr-289	456	20	-	-	PUNCT
ftr-289	456	21	in	in	ADP
ftr-289	456	22	-	-	PUNCT
ftr-289	456	23	the	the	DET
ftr-289	456	24	-	-	PUNCT
ftr-289	456	25	midlands	midland	NOUN
ftr-289	456	26	[	[	X
ftr-289	456	27	hereinafter	hereinafter	NOUN
ftr-289	456	28	hmrc	hmrc	NOUN
ftr-289	456	29	&	&	CCONJ
ftr-289	456	30	gauke	gauke	PROPN
ftr-289	456	31	,	,	PUNCT
ftr-289	456	32	crackdown	crackdown	NOUN
ftr-289	456	33	on	on	ADP
ftr-289	456	34	hauliers	haulier	NOUN
ftr-289	456	35	]	]	PUNCT
ftr-289	456	36	.	.	PUNCT
ftr-289	457	1	81	81	NUM
ftr-289	457	2	.	.	PUNCT
ftr-289	458	1	i	i	PRON
ftr-289	458	2	d.	d.	PROPN
ftr-289	458	3	82	82	NUM
ftr-289	458	4	.	.	PUNCT
ftr-289	459	1	i	i	PRON
ftr-289	459	2	d.	d.	PROPN
ftr-289	459	3	83	83	NUM
ftr-289	459	4	.	.	PUNCT
ftr-289	460	1	i	i	PRON
ftr-289	460	2	d.	d.	PROPN
ftr-289	460	3	84	84	NUM
ftr-289	460	4	.	.	PUNCT
ftr-289	461	1	i	i	PRON
ftr-289	461	2	d.	d.	PROPN
ftr-289	461	3	85	85	NUM
ftr-289	461	4	.	.	PUNCT
ftr-289	462	1	i	i	PRON
ftr-289	462	2	d.	d.	PROPN
ftr-289	462	3	86	86	NUM
ftr-289	462	4	.	.	PUNCT
ftr-289	462	5	hmrc	hmrc	PROPN
ftr-289	462	6	&	&	CCONJ
ftr-289	462	7	gauke	gauke	PROPN
ftr-289	462	8	,	,	PUNCT
ftr-289	462	9	crackdown	crackdown	NOUN
ftr-289	462	10	on	on	ADP
ftr-289	462	11	hauliers	haulier	NOUN
ftr-289	462	12	,	,	PUNCT
ftr-289	462	13	supra	supra	PROPN
ftr-289	462	14	note	note	PROPN
ftr-289	462	15	80	80	NUM
ftr-289	462	16	.	.	PUNCT
ftr-289	462	17	87	87	NUM
ftr-289	462	18	.	.	PUNCT
ftr-289	463	1	e.g.	e.g.	ADV
ftr-289	463	2	,	,	PUNCT
ftr-289	463	3	acca	acca	NOUN
ftr-289	463	4	,	,	PUNCT
ftr-289	463	5	another	another	DET
ftr-289	463	6	hmrc	hmrc	NOUN
ftr-289	463	7	campaign	campaign	NOUN
ftr-289	463	8	–	–	PUNCT
ftr-289	463	9	direct	direct	ADJ
ftr-289	463	10	selling	selling	NOUN
ftr-289	463	11	,	,	PUNCT
ftr-289	463	12	last	last	ADV
ftr-289	463	13	accessed	access	VERB
ftr-289	463	14	oct	oct	PROPN
ftr-289	463	15	.	.	PROPN
ftr-289	463	16	11	11	NUM
ftr-289	463	17	,	,	PUNCT
ftr-289	463	18	2013	2013	NUM
ftr-289	463	19	,	,	PUNCT
ftr-289	463	20	http://www.accaglobal.com/uk/en/technical-activities/technical	http://www.accaglobal.com/uk/en/technical-activities/technical	ADJ
ftr-289	463	21	resources	resource	NOUN
ftr-289	463	22	-	-	PUNCT
ftr-289	463	23	search/2013	search/2013	NOUN
ftr-289	463	24	/	/	SYM
ftr-289	463	25	february	february	PROPN
ftr-289	463	26	/	/	SYM
ftr-289	463	27	hmrc	hmrc	NOUN
ftr-289	463	28	-	-	PUNCT
ftr-289	463	29	direct	direct	ADJ
ftr-289	463	30	-	-	PUNCT
ftr-289	463	31	selling.html	selling.html	NOUN
ftr-289	463	32	;	;	PUNCT
ftr-289	463	33	bkl	bkl	NOUN
ftr-289	463	34	tax	tax	NOUN
ftr-289	463	35	,	,	PUNCT
ftr-289	463	36	hmrc	hmrc	NOUN
ftr-289	463	37	campaigns	campaign	NOUN
ftr-289	463	38	,	,	PUNCT
ftr-289	463	39	last	last	ADV
ftr-289	463	40	accessed	access	VERB
ftr-289	463	41	oct	oct	PROPN
ftr-289	463	42	.	.	PROPN
ftr-289	463	43	11	11	NUM
ftr-289	463	44	,	,	PUNCT
ftr-289	463	45	2013	2013	NUM
ftr-289	463	46	,	,	PUNCT
ftr-289	463	47	http://www.bkltax.co.uk/hmrc-campaigns	http://www.bkltax.co.uk/hmrc-campaign	VERB
ftr-289	463	48	.htm	.htm	PROPN
ftr-289	463	49	;	;	PUNCT
ftr-289	463	50	kyle	kyle	PROPN
ftr-289	463	51	caldwell	caldwell	PROPN
ftr-289	463	52	,	,	PUNCT
ftr-289	463	53	pay	pay	VERB
ftr-289	463	54	your	your	PRON
ftr-289	463	55	tax	tax	NOUN
ftr-289	463	56	or	or	CCONJ
ftr-289	463	57	face	face	VERB
ftr-289	463	58	the	the	DET
ftr-289	463	59	consequences	consequence	NOUN
ftr-289	463	60	,	,	PUNCT
ftr-289	463	61	minister	minister	PROPN
ftr-289	463	62	tells	tell	VERB
ftr-289	463	63	buyto	buyto	PROPN
ftr-289	463	64	-	-	PUNCT
ftr-289	463	65	let	let	VERB
ftr-289	463	66	investors	investor	NOUN
ftr-289	463	67	,	,	PUNCT
ftr-289	463	68	telegraph	telegraph	NOUN
ftr-289	463	69	,	,	PUNCT
ftr-289	463	70	sept	sept	PROPN
ftr-289	463	71	.	.	PROPN
ftr-289	463	72	19	19	NUM
ftr-289	463	73	,	,	PUNCT
ftr-289	463	74	2013	2013	NUM
ftr-289	463	75	,	,	PUNCT
ftr-289	463	76	http://telegraph.co.uk/finance/	http://telegraph.co.uk/finance/	NOUN
ftr-289	463	77	personalfinance	personalfinance	NOUN
ftr-289	463	78	/	/	SYM
ftr-289	463	79	investing/10320504	investing/10320504	ADJ
ftr-289	463	80	/	/	SYM
ftr-289	463	81	buy	buy	VERB
ftr-289	463	82	-	-	PUNCT
ftr-289	463	83	to	to	AUX
ftr-289	463	84	-	-	PUNCT
ftr-289	463	85	let	let	VERB
ftr-289	463	86	-	-	PUNCT
ftr-289	463	87	landlords	landlord	NOUN
ftr-289	463	88	-	-	PUNCT
ftr-289	463	89	warned	warn	VERB
ftr-289	463	90	-	-	PUNCT
ftr-289	463	91	over	over	ADP
ftr-289	463	92	-	-	PUNCT
ftr-289	463	93	unpaid	unpaid	NOUN
ftr-289	463	94	-	-	PUNCT
ftr-289	463	95	taxon	taxon	ADJ
ftr-289	463	96	-	-	PUNCT
ftr-289	463	97	rental	rental	NOUN
ftr-289	463	98	-	-	PUNCT
ftr-289	463	99	income.html	income.html	NOUN
ftr-289	463	100	.	.	PUNCT
ftr-289	464	1	https://www.gov.uk/government/news/crackdown-on-hauliers-in-the-midlands	https://www.gov.uk/government/news/crackdown-on-hauliers-in-the-midland	NOUN
ftr-289	464	2	http://www.accaglobal.com/uk/en/technical-activities/technicalhttp://www.bkltax.co.uk/hmrc-camp	http://www.accaglobal.com/uk/en/technical-activities/technicalhttp://www.bkltax.co.uk/hmrc-camp	PUNCT
ftr-289	464	3	344	344	NUM
ftr-289	464	4	florida	florida	PROPN
ftr-289	464	5	tax	tax	PROPN
ftr-289	464	6	review	review	NOUN
ftr-289	465	1	[	[	X
ftr-289	465	2	vol	vol	NOUN
ftr-289	465	3	.	.	PUNCT
ftr-289	466	1	16:6	16:6	NUM
ftr-289	466	2	projects	project	NOUN
ftr-289	466	3	in	in	ADP
ftr-289	466	4	the	the	DET
ftr-289	466	5	tax	tax	NOUN
ftr-289	466	6	context	context	NOUN
ftr-289	466	7	?	?	PUNCT
ftr-289	467	1	in	in	ADP
ftr-289	467	2	the	the	DET
ftr-289	467	3	next	next	ADJ
ftr-289	467	4	part	part	NOUN
ftr-289	467	5	,	,	PUNCT
ftr-289	467	6	this	this	DET
ftr-289	467	7	article	article	NOUN
ftr-289	467	8	examines	examine	VERB
ftr-289	467	9	this	this	DET
ftr-289	467	10	question	question	NOUN
ftr-289	467	11	by	by	ADP
ftr-289	467	12	setting	set	VERB
ftr-289	467	13	forth	forth	ADP
ftr-289	467	14	a	a	DET
ftr-289	467	15	theory	theory	NOUN
ftr-289	467	16	of	of	ADP
ftr-289	467	17	concentrated	concentrated	ADJ
ftr-289	467	18	enforcement	enforcement	NOUN
ftr-289	467	19	.	.	PUNCT
ftr-289	468	1	iv	iv	X
ftr-289	468	2	.	.	PUNCT
ftr-289	468	3	concentrated	concentrate	VERB
ftr-289	468	4	enforcement	enforcement	NOUN
ftr-289	468	5	in	in	ADP
ftr-289	468	6	this	this	DET
ftr-289	468	7	part	part	NOUN
ftr-289	468	8	,	,	PUNCT
ftr-289	468	9	a	a	DET
ftr-289	468	10	number	number	NOUN
ftr-289	468	11	of	of	ADP
ftr-289	468	12	different	different	ADJ
ftr-289	468	13	disciplines	discipline	NOUN
ftr-289	468	14	are	be	AUX
ftr-289	468	15	drawn	draw	VERB
ftr-289	468	16	from	from	ADP
ftr-289	468	17	to	to	PART
ftr-289	468	18	set	set	VERB
ftr-289	468	19	forth	forth	ADP
ftr-289	468	20	concentrated	concentrated	ADJ
ftr-289	468	21	enforcement	enforcement	NOUN
ftr-289	468	22	,	,	PUNCT
ftr-289	468	23	which	which	PRON
ftr-289	468	24	can	can	AUX
ftr-289	468	25	serve	serve	VERB
ftr-289	468	26	as	as	ADP
ftr-289	468	27	a	a	DET
ftr-289	468	28	first	first	ADJ
ftr-289	468	29	cut	cut	NOUN
ftr-289	468	30	for	for	ADP
ftr-289	468	31	allocating	allocate	VERB
ftr-289	468	32	scarce	scarce	ADJ
ftr-289	468	33	enforcement	enforcement	NOUN
ftr-289	468	34	resources	resource	NOUN
ftr-289	468	35	across	across	ADP
ftr-289	468	36	a	a	DET
ftr-289	468	37	large	large	ADJ
ftr-289	468	38	,	,	PUNCT
ftr-289	468	39	highly	highly	ADV
ftr-289	468	40	noncompliant	noncompliant	ADJ
ftr-289	468	41	population	population	NOUN
ftr-289	468	42	of	of	ADP
ftr-289	468	43	taxpayers	taxpayer	NOUN
ftr-289	468	44	.	.	PUNCT
ftr-289	469	1	this	this	DET
ftr-289	469	2	article	article	NOUN
ftr-289	469	3	suggests	suggest	VERB
ftr-289	469	4	that	that	SCONJ
ftr-289	469	5	a	a	DET
ftr-289	469	6	base	base	NOUN
ftr-289	469	7	case	case	NOUN
ftr-289	469	8	for	for	ADP
ftr-289	469	9	concentrated	concentrated	ADJ
ftr-289	469	10	enforcement	enforcement	NOUN
ftr-289	469	11	may	may	AUX
ftr-289	469	12	apply	apply	VERB
ftr-289	469	13	when	when	SCONJ
ftr-289	469	14	enforcement	enforcement	NOUN
ftr-289	469	15	is	be	AUX
ftr-289	469	16	costly	costly	ADJ
ftr-289	469	17	and	and	CCONJ
ftr-289	469	18	limited	limited	ADJ
ftr-289	469	19	and	and	CCONJ
ftr-289	469	20	the	the	DET
ftr-289	469	21	level	level	NOUN
ftr-289	469	22	of	of	ADP
ftr-289	469	23	violations	violation	NOUN
ftr-289	469	24	is	be	AUX
ftr-289	469	25	high	high	ADJ
ftr-289	469	26	.	.	PUNCT
ftr-289	470	1	this	this	DET
ftr-289	470	2	article	article	NOUN
ftr-289	470	3	then	then	ADV
ftr-289	470	4	suggests	suggest	VERB
ftr-289	470	5	that	that	SCONJ
ftr-289	470	6	the	the	DET
ftr-289	470	7	case	case	NOUN
ftr-289	470	8	for	for	ADP
ftr-289	470	9	concentrated	concentrated	ADJ
ftr-289	470	10	enforcement	enforcement	NOUN
ftr-289	470	11	can	can	AUX
ftr-289	470	12	increase	increase	VERB
ftr-289	470	13	under	under	ADP
ftr-289	470	14	a	a	DET
ftr-289	470	15	number	number	NOUN
ftr-289	470	16	of	of	ADP
ftr-289	470	17	circumstances	circumstance	NOUN
ftr-289	470	18	:	:	PUNCT
ftr-289	470	19	when	when	SCONJ
ftr-289	470	20	there	there	PRON
ftr-289	470	21	are	be	VERB
ftr-289	470	22	feedback	feedback	NOUN
ftr-289	470	23	loops	loop	NOUN
ftr-289	470	24	between	between	ADP
ftr-289	470	25	noncompliance	noncompliance	NOUN
ftr-289	470	26	and	and	CCONJ
ftr-289	470	27	enforcement	enforcement	NOUN
ftr-289	470	28	,	,	PUNCT
ftr-289	470	29	when	when	SCONJ
ftr-289	470	30	norms	norm	NOUN
ftr-289	470	31	or	or	CCONJ
ftr-289	470	32	other	other	ADJ
ftr-289	470	33	non	non	ADJ
ftr-289	470	34	-	-	ADJ
ftr-289	470	35	economic	economic	ADJ
ftr-289	470	36	mechanisms	mechanism	NOUN
ftr-289	470	37	can	can	AUX
ftr-289	470	38	increase	increase	VERB
ftr-289	470	39	compliance	compliance	NOUN
ftr-289	470	40	but	but	CCONJ
ftr-289	470	41	themselves	themselves	PRON
ftr-289	470	42	depend	depend	VERB
ftr-289	470	43	on	on	ADP
ftr-289	470	44	rates	rate	NOUN
ftr-289	470	45	of	of	ADP
ftr-289	470	46	compliance	compliance	NOUN
ftr-289	470	47	,	,	PUNCT
ftr-289	470	48	and	and	CCONJ
ftr-289	470	49	when	when	SCONJ
ftr-289	470	50	regulated	regulated	ADJ
ftr-289	470	51	parties	party	NOUN
ftr-289	470	52	exhibit	exhibit	VERB
ftr-289	470	53	uncertainty	uncertainty	NOUN
ftr-289	470	54	aversion	aversion	NOUN
ftr-289	470	55	or	or	CCONJ
ftr-289	470	56	the	the	DET
ftr-289	470	57	availability	availability	NOUN
ftr-289	470	58	bias	bias	NOUN
ftr-289	470	59	.	.	PUNCT
ftr-289	471	1	finally	finally	ADV
ftr-289	471	2	,	,	PUNCT
ftr-289	471	3	this	this	DET
ftr-289	471	4	article	article	NOUN
ftr-289	471	5	argues	argue	VERB
ftr-289	471	6	that	that	SCONJ
ftr-289	471	7	,	,	PUNCT
ftr-289	471	8	to	to	ADP
ftr-289	471	9	the	the	DET
ftr-289	471	10	extent	extent	NOUN
ftr-289	471	11	that	that	SCONJ
ftr-289	471	12	particular	particular	ADJ
ftr-289	471	13	nodes	node	NOUN
ftr-289	471	14	of	of	ADP
ftr-289	471	15	noncompliance	noncompliance	NOUN
ftr-289	471	16	can	can	AUX
ftr-289	471	17	be	be	AUX
ftr-289	471	18	identified	identify	VERB
ftr-289	471	19	,	,	PUNCT
ftr-289	471	20	concentrated	concentrated	ADJ
ftr-289	471	21	enforcement	enforcement	NOUN
ftr-289	471	22	works	work	VERB
ftr-289	471	23	best	well	ADV
ftr-289	471	24	by	by	ADP
ftr-289	471	25	focusing	focus	VERB
ftr-289	471	26	resources	resource	NOUN
ftr-289	471	27	on	on	ADP
ftr-289	471	28	such	such	ADJ
ftr-289	471	29	nodes	node	NOUN
ftr-289	471	30	.	.	PUNCT
ftr-289	472	1	a.	a.	NOUN
ftr-289	472	2	description	description	NOUN
ftr-289	472	3	of	of	ADP
ftr-289	472	4	concentrated	concentrated	ADJ
ftr-289	472	5	enforcement	enforcement	NOUN
ftr-289	472	6	as	as	SCONJ
ftr-289	472	7	used	use	VERB
ftr-289	472	8	in	in	ADP
ftr-289	472	9	this	this	DET
ftr-289	472	10	article	article	NOUN
ftr-289	472	11	,	,	PUNCT
ftr-289	472	12	concentrated	concentrated	ADJ
ftr-289	472	13	enforcement	enforcement	NOUN
ftr-289	472	14	means	mean	VERB
ftr-289	472	15	breaking	break	VERB
ftr-289	472	16	apart	apart	ADP
ftr-289	472	17	a	a	DET
ftr-289	472	18	large	large	ADJ
ftr-289	472	19	,	,	PUNCT
ftr-289	472	20	low	low	ADJ
ftr-289	472	21	-	-	PUNCT
ftr-289	472	22	compliance	compliance	NOUN
ftr-289	472	23	population	population	NOUN
ftr-289	472	24	into	into	ADP
ftr-289	472	25	smaller	small	ADJ
ftr-289	472	26	subsectors	subsector	NOUN
ftr-289	472	27	and	and	CCONJ
ftr-289	472	28	applying	apply	VERB
ftr-289	472	29	substantially	substantially	ADV
ftr-289	472	30	88	88	NUM
ftr-289	472	31	intensified	intensified	ADJ
ftr-289	472	32	application	application	NOUN
ftr-289	472	33	of	of	ADP
ftr-289	472	34	enforcement	enforcement	NOUN
ftr-289	472	35	resources	resource	NOUN
ftr-289	472	36	to	to	ADP
ftr-289	472	37	at	at	ADV
ftr-289	472	38	least	least	ADV
ftr-289	472	39	one	one	NUM
ftr-289	472	40	subsector	subsector	NOUN
ftr-289	472	41	.	.	PUNCT
ftr-289	473	1	the	the	DET
ftr-289	473	2	subsector	subsector	NOUN
ftr-289	473	3	subject	subject	ADJ
ftr-289	473	4	to	to	ADP
ftr-289	473	5	the	the	DET
ftr-289	473	6	substantially	substantially	ADV
ftr-289	473	7	intensified	intensify	VERB
ftr-289	473	8	application	application	NOUN
ftr-289	473	9	of	of	ADP
ftr-289	473	10	enforcement	enforcement	NOUN
ftr-289	473	11	resources	resource	NOUN
ftr-289	473	12	can	can	AUX
ftr-289	473	13	be	be	AUX
ftr-289	473	14	said	say	VERB
ftr-289	473	15	to	to	PART
ftr-289	473	16	be	be	AUX
ftr-289	473	17	subject	subject	ADJ
ftr-289	473	18	to	to	ADP
ftr-289	473	19	an	an	DET
ftr-289	473	20	“	"	PUNCT
ftr-289	473	21	enforcement	enforcement	NOUN
ftr-289	473	22	project	project	NOUN
ftr-289	473	23	.	.	PUNCT
ftr-289	473	24	”	"	PUNCT
ftr-289	474	1	implicit	implicit	ADJ
ftr-289	474	2	in	in	ADP
ftr-289	474	3	concentrated	concentrated	ADJ
ftr-289	474	4	enforcement	enforcement	NOUN
ftr-289	474	5	theory	theory	NOUN
ftr-289	474	6	is	be	AUX
ftr-289	474	7	the	the	DET
ftr-289	474	8	assumption	assumption	NOUN
ftr-289	474	9	that	that	SCONJ
ftr-289	474	10	total	total	ADJ
ftr-289	474	11	enforcement	enforcement	NOUN
ftr-289	474	12	resources	resource	NOUN
ftr-289	474	13	are	be	AUX
ftr-289	474	14	limited	limited	ADJ
ftr-289	474	15	.	.	PUNCT
ftr-289	475	1	as	as	ADP
ftr-289	475	2	a	a	DET
ftr-289	475	3	result	result	NOUN
ftr-289	475	4	,	,	PUNCT
ftr-289	475	5	the	the	DET
ftr-289	475	6	application	application	NOUN
ftr-289	475	7	of	of	ADP
ftr-289	475	8	substantially	substantially	ADV
ftr-289	475	9	intensified	intensify	VERB
ftr-289	475	10	enforcement	enforcement	NOUN
ftr-289	475	11	resources	resource	NOUN
ftr-289	475	12	(	(	PUNCT
ftr-289	475	13	i.e.	i.e.	X
ftr-289	475	14	,	,	PUNCT
ftr-289	475	15	an	an	DET
ftr-289	475	16	enforcement	enforcement	NOUN
ftr-289	475	17	project	project	NOUN
ftr-289	475	18	)	)	PUNCT
ftr-289	475	19	in	in	ADP
ftr-289	475	20	one	one	NUM
ftr-289	475	21	subsector	subsector	NOUN
ftr-289	475	22	must	must	AUX
ftr-289	475	23	be	be	AUX
ftr-289	475	24	offset	offset	VERB
ftr-289	475	25	by	by	ADP
ftr-289	475	26	reduced	reduce	VERB
ftr-289	475	27	enforcement	enforcement	NOUN
ftr-289	475	28	resources	resource	NOUN
ftr-289	475	29	in	in	ADP
ftr-289	475	30	another	another	PRON
ftr-289	475	31	.	.	PUNCT
ftr-289	476	1	the	the	DET
ftr-289	476	2	enforcement	enforcement	NOUN
ftr-289	476	3	projects	project	NOUN
ftr-289	476	4	are	be	AUX
ftr-289	476	5	applied	apply	VERB
ftr-289	476	6	on	on	ADP
ftr-289	476	7	a	a	DET
ftr-289	476	8	rotating	rotate	VERB
ftr-289	476	9	basis	basis	NOUN
ftr-289	476	10	throughout	throughout	ADP
ftr-289	476	11	the	the	DET
ftr-289	476	12	population	population	NOUN
ftr-289	476	13	,	,	PUNCT
ftr-289	476	14	with	with	SCONJ
ftr-289	476	15	enforcement	enforcement	NOUN
ftr-289	476	16	project	project	NOUN
ftr-289	476	17	applications	application	NOUN
ftr-289	476	18	announced	announce	VERB
ftr-289	476	19	,	,	PUNCT
ftr-289	476	20	but	but	CCONJ
ftr-289	476	21	enforcement	enforcement	NOUN
ftr-289	476	22	project	project	NOUN
ftr-289	476	23	withdrawals	withdrawal	NOUN
ftr-289	476	24	unannounced	unannounce	VERB
ftr-289	476	25	.	.	PUNCT
ftr-289	477	1	89	89	NUM
ftr-289	477	2	to	to	ADP
ftr-289	477	3	the	the	DET
ftr-289	477	4	extent	extent	NOUN
ftr-289	477	5	that	that	SCONJ
ftr-289	477	6	particular	particular	ADJ
ftr-289	477	7	nodes	node	NOUN
ftr-289	477	8	of	of	ADP
ftr-289	477	9	noncompliance	noncompliance	NOUN
ftr-289	477	10	can	can	AUX
ftr-289	477	11	be	be	AUX
ftr-289	477	12	identified	identify	VERB
ftr-289	477	13	,	,	PUNCT
ftr-289	477	14	such	such	ADJ
ftr-289	477	15	nodes	node	NOUN
ftr-289	477	16	receive	receive	VERB
ftr-289	477	17	particular	particular	ADJ
ftr-289	477	18	enforcement	enforcement	NOUN
ftr-289	477	19	attention	attention	NOUN
ftr-289	477	20	.	.	PUNCT
ftr-289	478	1	88	88	NUM
ftr-289	478	2	.	.	PUNCT
ftr-289	479	1	of	of	ADP
ftr-289	479	2	course	course	ADV
ftr-289	479	3	,	,	PUNCT
ftr-289	479	4	“	"	PUNCT
ftr-289	479	5	substantially	substantially	ADV
ftr-289	479	6	”	"	PUNCT
ftr-289	479	7	is	be	AUX
ftr-289	479	8	a	a	DET
ftr-289	479	9	vague	vague	ADJ
ftr-289	479	10	term	term	NOUN
ftr-289	479	11	that	that	PRON
ftr-289	479	12	does	do	AUX
ftr-289	479	13	not	not	PART
ftr-289	479	14	indicate	indicate	VERB
ftr-289	479	15	precisely	precisely	ADV
ftr-289	479	16	how	how	SCONJ
ftr-289	479	17	great	great	ADJ
ftr-289	479	18	the	the	DET
ftr-289	479	19	increase	increase	NOUN
ftr-289	479	20	of	of	ADP
ftr-289	479	21	enforcement	enforcement	NOUN
ftr-289	479	22	resources	resource	NOUN
ftr-289	479	23	is	be	AUX
ftr-289	479	24	.	.	PUNCT
ftr-289	480	1	at	at	ADP
ftr-289	480	2	this	this	DET
ftr-289	480	3	point	point	NOUN
ftr-289	480	4	,	,	PUNCT
ftr-289	480	5	the	the	DET
ftr-289	480	6	use	use	NOUN
ftr-289	480	7	of	of	ADP
ftr-289	480	8	the	the	DET
ftr-289	480	9	term	term	NOUN
ftr-289	480	10	“	"	PUNCT
ftr-289	480	11	substantially	substantially	ADV
ftr-289	480	12	”	"	PUNCT
ftr-289	480	13	is	be	AUX
ftr-289	480	14	meant	mean	VERB
ftr-289	480	15	to	to	PART
ftr-289	480	16	distinguish	distinguish	VERB
ftr-289	480	17	enforcement	enforcement	NOUN
ftr-289	480	18	projects	project	NOUN
ftr-289	480	19	from	from	ADP
ftr-289	480	20	small	small	ADJ
ftr-289	480	21	increases	increase	NOUN
ftr-289	480	22	in	in	ADP
ftr-289	480	23	enforcement	enforcement	NOUN
ftr-289	480	24	resources	resource	NOUN
ftr-289	480	25	,	,	PUNCT
ftr-289	480	26	which	which	PRON
ftr-289	480	27	are	be	AUX
ftr-289	480	28	not	not	PART
ftr-289	480	29	part	part	NOUN
ftr-289	480	30	of	of	ADP
ftr-289	480	31	a	a	DET
ftr-289	480	32	plan	plan	NOUN
ftr-289	480	33	to	to	PART
ftr-289	480	34	shock	shock	VERB
ftr-289	480	35	compliance	compliance	NOUN
ftr-289	480	36	by	by	ADP
ftr-289	480	37	reallocating	reallocate	VERB
ftr-289	480	38	resources	resource	NOUN
ftr-289	480	39	.	.	PUNCT
ftr-289	481	1	see	see	VERB
ftr-289	481	2	sherman	sherman	PROPN
ftr-289	481	3	,	,	PUNCT
ftr-289	481	4	police	police	NOUN
ftr-289	481	5	crackdowns	crackdown	NOUN
ftr-289	481	6	,	,	PUNCT
ftr-289	481	7	supra	supra	PROPN
ftr-289	481	8	note	note	NOUN
ftr-289	481	9	70	70	NUM
ftr-289	481	10	,	,	PUNCT
ftr-289	481	11	at	at	ADP
ftr-289	481	12	8	8	NUM
ftr-289	481	13	(	(	PUNCT
ftr-289	481	14	distinguishing	distinguish	VERB
ftr-289	481	15	reallocations	reallocation	NOUN
ftr-289	481	16	“	"	PUNCT
ftr-289	481	17	focused	focus	VERB
ftr-289	481	18	on	on	ADP
ftr-289	481	19	specific	specific	ADJ
ftr-289	481	20	target	target	NOUN
ftr-289	481	21	problems	problem	NOUN
ftr-289	481	22	.	.	PUNCT
ftr-289	481	23	.	.	PUNCT
ftr-289	482	1	.	.	PUNCT
ftr-289	483	1	outside	outside	ADP
ftr-289	483	2	the	the	DET
ftr-289	483	3	usual	usual	ADJ
ftr-289	483	4	formula	formula	NOUN
ftr-289	483	5	”	"	PUNCT
ftr-289	483	6	from	from	ADP
ftr-289	483	7	“	"	PUNCT
ftr-289	483	8	normal	normal	ADJ
ftr-289	483	9	police	police	NOUN
ftr-289	483	10	personnel	personnel	NOUN
ftr-289	483	11	allocation	allocation	NOUN
ftr-289	483	12	decisions	decision	NOUN
ftr-289	483	13	”	"	PUNCT
ftr-289	483	14	)	)	PUNCT
ftr-289	483	15	.	.	PUNCT
ftr-289	484	1	89	89	NUM
ftr-289	484	2	.	.	PUNCT
ftr-289	485	1	for	for	ADP
ftr-289	485	2	discussion	discussion	NOUN
ftr-289	485	3	of	of	ADP
ftr-289	485	4	announcement	announcement	NOUN
ftr-289	485	5	of	of	ADP
ftr-289	485	6	enforcement	enforcement	NOUN
ftr-289	485	7	projects	project	NOUN
ftr-289	485	8	and	and	CCONJ
ftr-289	485	9	quiet	quiet	ADJ
ftr-289	485	10	withdrawals	withdrawal	NOUN
ftr-289	485	11	,	,	PUNCT
ftr-289	485	12	see	see	VERB
ftr-289	485	13	infra	infra	NOUN
ftr-289	485	14	text	text	NOUN
ftr-289	485	15	accompanying	accompanying	ADJ
ftr-289	485	16	notes	note	NOUN
ftr-289	485	17	91–94	91–94	NUM
ftr-289	485	18	.	.	PUNCT
ftr-289	486	1	2014	2014	NUM
ftr-289	486	2	]	]	PUNCT
ftr-289	486	3	concentrated	concentrated	ADJ
ftr-289	486	4	enforcement	enforcement	NOUN
ftr-289	486	5	345	345	NUM
ftr-289	486	6	by	by	ADP
ftr-289	486	7	way	way	NOUN
ftr-289	486	8	of	of	ADP
ftr-289	486	9	example	example	NOUN
ftr-289	486	10	,	,	PUNCT
ftr-289	486	11	imagine	imagine	VERB
ftr-289	486	12	that	that	SCONJ
ftr-289	486	13	there	there	PRON
ftr-289	486	14	are	be	VERB
ftr-289	486	15	100,000	100,000	NUM
ftr-289	486	16	cash	cash	NOUN
ftr-289	486	17	business	business	NOUN
ftr-289	486	18	taxpayers	taxpayer	NOUN
ftr-289	486	19	and	and	CCONJ
ftr-289	486	20	there	there	PRON
ftr-289	486	21	are	be	VERB
ftr-289	486	22	30	30	NUM
ftr-289	486	23	tax	tax	NOUN
ftr-289	486	24	auditors	auditor	NOUN
ftr-289	486	25	.	.	PUNCT
ftr-289	487	1	90	90	NUM
ftr-289	487	2	assume	assume	VERB
ftr-289	487	3	that	that	SCONJ
ftr-289	487	4	,	,	PUNCT
ftr-289	487	5	in	in	ADP
ftr-289	487	6	any	any	DET
ftr-289	487	7	given	give	VERB
ftr-289	487	8	year	year	NOUN
ftr-289	487	9	,	,	PUNCT
ftr-289	487	10	one	one	NUM
ftr-289	487	11	tax	tax	NOUN
ftr-289	487	12	auditor	auditor	NOUN
ftr-289	487	13	can	can	AUX
ftr-289	487	14	audit	audit	VERB
ftr-289	487	15	100	100	NUM
ftr-289	487	16	cash	cash	NOUN
ftr-289	487	17	business	business	NOUN
ftr-289	487	18	taxpayers	taxpayer	NOUN
ftr-289	487	19	.	.	PUNCT
ftr-289	488	1	if	if	SCONJ
ftr-289	488	2	the	the	DET
ftr-289	488	3	enforcement	enforcement	NOUN
ftr-289	488	4	resources	resource	NOUN
ftr-289	488	5	(	(	PUNCT
ftr-289	488	6	the	the	DET
ftr-289	488	7	30	30	NUM
ftr-289	488	8	tax	tax	NOUN
ftr-289	488	9	auditors	auditor	NOUN
ftr-289	488	10	)	)	PUNCT
ftr-289	488	11	were	be	AUX
ftr-289	488	12	spread	spread	VERB
ftr-289	488	13	evenly	evenly	ADV
ftr-289	488	14	across	across	ADP
ftr-289	488	15	all	all	DET
ftr-289	488	16	cash	cash	NOUN
ftr-289	488	17	business	business	NOUN
ftr-289	488	18	taxpayers	taxpayer	NOUN
ftr-289	488	19	,	,	PUNCT
ftr-289	488	20	then	then	ADV
ftr-289	488	21	each	each	DET
ftr-289	488	22	cash	cash	NOUN
ftr-289	488	23	business	business	NOUN
ftr-289	488	24	taxpayer	taxpayer	NOUN
ftr-289	488	25	would	would	AUX
ftr-289	488	26	have	have	VERB
ftr-289	488	27	a	a	DET
ftr-289	488	28	three	three	NUM
ftr-289	488	29	percent	percent	NOUN
ftr-289	488	30	chance	chance	NOUN
ftr-289	488	31	of	of	ADP
ftr-289	488	32	being	be	AUX
ftr-289	488	33	audited	audit	VERB
ftr-289	488	34	a	a	DET
ftr-289	488	35	year	year	NOUN
ftr-289	488	36	.	.	PUNCT
ftr-289	489	1	under	under	ADP
ftr-289	489	2	concentrated	concentrated	ADJ
ftr-289	489	3	enforcement	enforcement	NOUN
ftr-289	489	4	,	,	PUNCT
ftr-289	489	5	the	the	DET
ftr-289	489	6	100,000	100,000	NUM
ftr-289	489	7	cash	cash	NOUN
ftr-289	489	8	business	business	NOUN
ftr-289	489	9	taxpayers	taxpayer	NOUN
ftr-289	489	10	would	would	AUX
ftr-289	489	11	be	be	AUX
ftr-289	489	12	split	split	VERB
ftr-289	489	13	into	into	ADP
ftr-289	489	14	different	different	ADJ
ftr-289	489	15	groups	group	NOUN
ftr-289	489	16	,	,	PUNCT
ftr-289	489	17	with	with	ADP
ftr-289	489	18	at	at	ADV
ftr-289	489	19	least	least	ADV
ftr-289	489	20	one	one	NUM
ftr-289	489	21	group	group	NOUN
ftr-289	489	22	receiving	receive	VERB
ftr-289	489	23	substantially	substantially	ADV
ftr-289	489	24	intensified	intensify	VERB
ftr-289	489	25	enforcement	enforcement	NOUN
ftr-289	489	26	resources	resource	NOUN
ftr-289	489	27	.	.	PUNCT
ftr-289	490	1	this	this	DET
ftr-289	490	2	group	group	NOUN
ftr-289	490	3	would	would	AUX
ftr-289	490	4	be	be	AUX
ftr-289	490	5	subject	subject	ADJ
ftr-289	490	6	to	to	ADP
ftr-289	490	7	the	the	DET
ftr-289	490	8	“	"	PUNCT
ftr-289	490	9	enforcement	enforcement	NOUN
ftr-289	490	10	project	project	NOUN
ftr-289	490	11	.	.	PUNCT
ftr-289	490	12	”	"	PUNCT
ftr-289	491	1	the	the	DET
ftr-289	491	2	remaining	remain	VERB
ftr-289	491	3	taxpayers	taxpayer	NOUN
ftr-289	491	4	would	would	AUX
ftr-289	491	5	face	face	VERB
ftr-289	491	6	a	a	DET
ftr-289	491	7	correspondingly	correspondingly	ADV
ftr-289	491	8	lower	low	ADJ
ftr-289	491	9	percentage	percentage	NOUN
ftr-289	491	10	chance	chance	NOUN
ftr-289	491	11	of	of	ADP
ftr-289	491	12	being	be	AUX
ftr-289	491	13	audited	audit	VERB
ftr-289	491	14	in	in	ADP
ftr-289	491	15	that	that	DET
ftr-289	491	16	year	year	NOUN
ftr-289	491	17	.	.	PUNCT
ftr-289	492	1	imagine	imagine	VERB
ftr-289	492	2	,	,	PUNCT
ftr-289	492	3	for	for	ADP
ftr-289	492	4	example	example	NOUN
ftr-289	492	5	,	,	PUNCT
ftr-289	492	6	that	that	SCONJ
ftr-289	492	7	10,000	10,000	NUM
ftr-289	492	8	of	of	ADP
ftr-289	492	9	the	the	DET
ftr-289	492	10	cash	cash	NOUN
ftr-289	492	11	business	business	NOUN
ftr-289	492	12	taxpayers	taxpayer	NOUN
ftr-289	492	13	,	,	PUNCT
ftr-289	492	14	who	who	PRON
ftr-289	492	15	sell	sell	VERB
ftr-289	492	16	dry	dry	ADJ
ftr-289	492	17	cleaning	cleaning	NOUN
ftr-289	492	18	services	service	NOUN
ftr-289	492	19	,	,	PUNCT
ftr-289	492	20	make	make	VERB
ftr-289	492	21	up	up	ADP
ftr-289	492	22	a	a	DET
ftr-289	492	23	dry	dry	ADJ
ftr-289	492	24	cleaning	cleaning	NOUN
ftr-289	492	25	subsector	subsector	NOUN
ftr-289	492	26	of	of	ADP
ftr-289	492	27	cash	cash	NOUN
ftr-289	492	28	business	business	NOUN
ftr-289	492	29	taxpayers	taxpayer	NOUN
ftr-289	492	30	.	.	PUNCT
ftr-289	493	1	under	under	ADP
ftr-289	493	2	concentrated	concentrated	ADJ
ftr-289	493	3	enforcement	enforcement	NOUN
ftr-289	493	4	,	,	PUNCT
ftr-289	493	5	the	the	DET
ftr-289	493	6	dry	dry	ADJ
ftr-289	493	7	cleaning	cleaning	NOUN
ftr-289	493	8	subsector	subsector	NOUN
ftr-289	493	9	may	may	AUX
ftr-289	493	10	be	be	AUX
ftr-289	493	11	subject	subject	ADJ
ftr-289	493	12	to	to	ADP
ftr-289	493	13	an	an	DET
ftr-289	493	14	enforcement	enforcement	NOUN
ftr-289	493	15	project	project	NOUN
ftr-289	493	16	.	.	PUNCT
ftr-289	494	1	instead	instead	ADV
ftr-289	494	2	of	of	ADP
ftr-289	494	3	three	three	NUM
ftr-289	494	4	auditors	auditor	NOUN
ftr-289	494	5	being	be	AUX
ftr-289	494	6	allocated	allocate	VERB
ftr-289	494	7	to	to	ADP
ftr-289	494	8	the	the	DET
ftr-289	494	9	dry	dry	ADJ
ftr-289	494	10	cleaning	cleaning	NOUN
ftr-289	494	11	subsector	subsector	NOUN
ftr-289	494	12	in	in	ADP
ftr-289	494	13	a	a	DET
ftr-289	494	14	given	give	VERB
ftr-289	494	15	year	year	NOUN
ftr-289	494	16	(	(	PUNCT
ftr-289	494	17	as	as	SCONJ
ftr-289	494	18	would	would	AUX
ftr-289	494	19	occur	occur	VERB
ftr-289	494	20	if	if	SCONJ
ftr-289	494	21	enforcement	enforcement	NOUN
ftr-289	494	22	resources	resource	NOUN
ftr-289	494	23	were	be	AUX
ftr-289	494	24	spread	spread	VERB
ftr-289	494	25	evenly	evenly	ADV
ftr-289	494	26	among	among	ADP
ftr-289	494	27	all	all	DET
ftr-289	494	28	cash	cash	NOUN
ftr-289	494	29	business	business	NOUN
ftr-289	494	30	taxpayers	taxpayer	NOUN
ftr-289	494	31	)	)	PUNCT
ftr-289	494	32	,	,	PUNCT
ftr-289	494	33	perhaps	perhaps	ADV
ftr-289	494	34	12	12	NUM
ftr-289	494	35	auditors	auditor	NOUN
ftr-289	494	36	are	be	AUX
ftr-289	494	37	allocated	allocate	VERB
ftr-289	494	38	to	to	ADP
ftr-289	494	39	the	the	DET
ftr-289	494	40	dry	dry	ADJ
ftr-289	494	41	cleaning	cleaning	NOUN
ftr-289	494	42	subsector	subsector	NOUN
ftr-289	494	43	.	.	PUNCT
ftr-289	495	1	this	this	DET
ftr-289	495	2	allocation	allocation	NOUN
ftr-289	495	3	means	mean	VERB
ftr-289	495	4	that	that	SCONJ
ftr-289	495	5	the	the	DET
ftr-289	495	6	taxpayers	taxpayer	NOUN
ftr-289	495	7	in	in	ADP
ftr-289	495	8	the	the	DET
ftr-289	495	9	dry	dry	ADJ
ftr-289	495	10	cleaning	cleaning	NOUN
ftr-289	495	11	subsector	subsector	NOUN
ftr-289	495	12	now	now	ADV
ftr-289	495	13	face	face	VERB
ftr-289	495	14	a	a	DET
ftr-289	495	15	12	12	NUM
ftr-289	495	16	percent	percent	NOUN
ftr-289	495	17	chance	chance	NOUN
ftr-289	495	18	of	of	ADP
ftr-289	495	19	being	be	AUX
ftr-289	495	20	audited	audit	VERB
ftr-289	495	21	.	.	PUNCT
ftr-289	496	1	the	the	DET
ftr-289	496	2	cash	cash	NOUN
ftr-289	496	3	business	business	NOUN
ftr-289	496	4	taxpayers	taxpayer	NOUN
ftr-289	496	5	outside	outside	ADP
ftr-289	496	6	the	the	DET
ftr-289	496	7	dry	dry	ADJ
ftr-289	496	8	cleaning	cleaning	NOUN
ftr-289	496	9	subsector	subsector	NOUN
ftr-289	496	10	face	face	VERB
ftr-289	496	11	a	a	DET
ftr-289	496	12	concomitantly	concomitantly	ADV
ftr-289	496	13	lower	low	ADJ
ftr-289	496	14	percentage	percentage	NOUN
ftr-289	496	15	chance	chance	NOUN
ftr-289	496	16	of	of	ADP
ftr-289	496	17	being	be	AUX
ftr-289	496	18	audited	audit	VERB
ftr-289	496	19	.	.	PUNCT
ftr-289	497	1	if	if	SCONJ
ftr-289	497	2	the	the	DET
ftr-289	497	3	remaining	remain	VERB
ftr-289	497	4	auditor	auditor	NOUN
ftr-289	497	5	resources	resource	NOUN
ftr-289	497	6	are	be	AUX
ftr-289	497	7	spread	spread	VERB
ftr-289	497	8	evenly	evenly	ADV
ftr-289	497	9	among	among	ADP
ftr-289	497	10	these	these	DET
ftr-289	497	11	remaining	remain	VERB
ftr-289	497	12	taxpayers	taxpayer	NOUN
ftr-289	497	13	,	,	PUNCT
ftr-289	497	14	then	then	ADV
ftr-289	497	15	each	each	DET
ftr-289	497	16	cash	cash	NOUN
ftr-289	497	17	business	business	NOUN
ftr-289	497	18	taxpayer	taxpayer	NOUN
ftr-289	497	19	outside	outside	ADP
ftr-289	497	20	the	the	DET
ftr-289	497	21	dry	dry	ADJ
ftr-289	497	22	cleaning	cleaning	NOUN
ftr-289	497	23	subsector	subsector	NOUN
ftr-289	497	24	would	would	AUX
ftr-289	497	25	face	face	VERB
ftr-289	497	26	a	a	DET
ftr-289	497	27	two	two	NUM
ftr-289	497	28	percent	percent	NOUN
ftr-289	497	29	chance	chance	NOUN
ftr-289	497	30	of	of	ADP
ftr-289	497	31	being	be	AUX
ftr-289	497	32	audited	audit	VERB
ftr-289	497	33	.	.	PUNCT
ftr-289	498	1	concentrated	concentrated	ADJ
ftr-289	498	2	enforcement	enforcement	NOUN
ftr-289	498	3	involves	involve	VERB
ftr-289	498	4	announcement	announcement	NOUN
ftr-289	498	5	of	of	ADP
ftr-289	498	6	particular	particular	ADJ
ftr-289	498	7	enforcement	enforcement	NOUN
ftr-289	498	8	projects	project	NOUN
ftr-289	498	9	.	.	PUNCT
ftr-289	499	1	the	the	DET
ftr-289	499	2	announcement	announcement	NOUN
ftr-289	499	3	occurs	occur	VERB
ftr-289	499	4	so	so	SCONJ
ftr-289	499	5	that	that	SCONJ
ftr-289	499	6	the	the	DET
ftr-289	499	7	members	member	NOUN
ftr-289	499	8	of	of	ADP
ftr-289	499	9	any	any	DET
ftr-289	499	10	given	give	VERB
ftr-289	499	11	enforcement	enforcement	NOUN
ftr-289	499	12	project	project	NOUN
ftr-289	499	13	know	know	VERB
ftr-289	499	14	they	they	PRON
ftr-289	499	15	are	be	AUX
ftr-289	499	16	subject	subject	ADJ
ftr-289	499	17	to	to	ADP
ftr-289	499	18	the	the	DET
ftr-289	499	19	enforcement	enforcement	NOUN
ftr-289	499	20	project	project	NOUN
ftr-289	499	21	and	and	CCONJ
ftr-289	499	22	can	can	AUX
ftr-289	499	23	quickly	quickly	ADV
ftr-289	499	24	change	change	VERB
ftr-289	499	25	their	their	PRON
ftr-289	499	26	behavior	behavior	NOUN
ftr-289	499	27	accordingly	accordingly	ADV
ftr-289	499	28	.	.	PUNCT
ftr-289	500	1	91	91	NUM
ftr-289	500	2	additionally	additionally	ADV
ftr-289	500	3	,	,	PUNCT
ftr-289	500	4	90	90	NUM
ftr-289	500	5	.	.	PUNCT
ftr-289	501	1	the	the	DET
ftr-289	501	2	discussion	discussion	NOUN
ftr-289	501	3	of	of	ADP
ftr-289	501	4	audit	audit	NOUN
ftr-289	501	5	in	in	ADP
ftr-289	501	6	this	this	DET
ftr-289	501	7	example	example	NOUN
ftr-289	501	8	is	be	AUX
ftr-289	501	9	meant	mean	VERB
ftr-289	501	10	only	only	ADV
ftr-289	501	11	to	to	PART
ftr-289	501	12	be	be	AUX
ftr-289	501	13	illustrative	illustrative	ADJ
ftr-289	501	14	of	of	ADP
ftr-289	501	15	how	how	SCONJ
ftr-289	501	16	enforcement	enforcement	NOUN
ftr-289	501	17	resources	resource	NOUN
ftr-289	501	18	are	be	AUX
ftr-289	501	19	allocated	allocate	VERB
ftr-289	501	20	,	,	PUNCT
ftr-289	501	21	not	not	PART
ftr-289	501	22	a	a	DET
ftr-289	501	23	suggestion	suggestion	NOUN
ftr-289	501	24	that	that	SCONJ
ftr-289	501	25	audit	audit	NOUN
ftr-289	501	26	in	in	ADP
ftr-289	501	27	particular	particular	ADJ
ftr-289	501	28	is	be	AUX
ftr-289	501	29	how	how	SCONJ
ftr-289	501	30	noncompliance	noncompliance	NOUN
ftr-289	501	31	by	by	ADP
ftr-289	501	32	cash	cash	NOUN
ftr-289	501	33	business	business	NOUN
ftr-289	501	34	taxpayers	taxpayer	NOUN
ftr-289	501	35	should	should	AUX
ftr-289	501	36	be	be	AUX
ftr-289	501	37	addressed	address	VERB
ftr-289	501	38	.	.	PUNCT
ftr-289	502	1	see	see	VERB
ftr-289	502	2	infra	infra	NOUN
ftr-289	502	3	text	text	NOUN
ftr-289	502	4	accompanying	accompany	VERB
ftr-289	502	5	notes	note	NOUN
ftr-289	502	6	240–242	240–242	NUM
ftr-289	502	7	for	for	ADP
ftr-289	502	8	further	further	ADJ
ftr-289	502	9	discussion	discussion	NOUN
ftr-289	502	10	of	of	ADP
ftr-289	502	11	how	how	SCONJ
ftr-289	502	12	the	the	DET
ftr-289	502	13	method	method	NOUN
ftr-289	502	14	of	of	ADP
ftr-289	502	15	enforcement	enforcement	NOUN
ftr-289	502	16	(	(	PUNCT
ftr-289	502	17	not	not	PART
ftr-289	502	18	the	the	DET
ftr-289	502	19	subject	subject	NOUN
ftr-289	502	20	of	of	ADP
ftr-289	502	21	this	this	DET
ftr-289	502	22	article	article	NOUN
ftr-289	502	23	)	)	PUNCT
ftr-289	502	24	is	be	AUX
ftr-289	502	25	distinct	distinct	ADJ
ftr-289	502	26	from	from	ADP
ftr-289	502	27	the	the	DET
ftr-289	502	28	allocation	allocation	NOUN
ftr-289	502	29	of	of	ADP
ftr-289	502	30	enforcement	enforcement	NOUN
ftr-289	502	31	resources	resource	NOUN
ftr-289	502	32	(	(	PUNCT
ftr-289	502	33	which	which	PRON
ftr-289	502	34	is	be	AUX
ftr-289	502	35	the	the	DET
ftr-289	502	36	subject	subject	NOUN
ftr-289	502	37	of	of	ADP
ftr-289	502	38	this	this	DET
ftr-289	502	39	article	article	NOUN
ftr-289	502	40	)	)	PUNCT
ftr-289	502	41	.	.	PUNCT
ftr-289	503	1	91	91	NUM
ftr-289	503	2	.	.	PUNCT
ftr-289	504	1	henrik	henrik	PROPN
ftr-289	504	2	lando	lando	PROPN
ftr-289	504	3	&	&	CCONJ
ftr-289	504	4	steven	steven	PROPN
ftr-289	504	5	shavell	shavell	PROPN
ftr-289	504	6	,	,	PUNCT
ftr-289	504	7	the	the	DET
ftr-289	504	8	advantage	advantage	NOUN
ftr-289	504	9	of	of	ADP
ftr-289	504	10	focusing	focus	VERB
ftr-289	504	11	law	law	NOUN
ftr-289	504	12	enforcement	enforcement	NOUN
ftr-289	504	13	effort	effort	NOUN
ftr-289	504	14	,	,	PUNCT
ftr-289	504	15	24	24	NUM
ftr-289	504	16	int'l	int'l	NOUN
ftr-289	504	17	rev	rev	VERB
ftr-289	504	18	.	.	PROPN
ftr-289	504	19	l.	l.	PROPN
ftr-289	504	20	&	&	CCONJ
ftr-289	504	21	econ	econ	PROPN
ftr-289	504	22	.	.	PUNCT
ftr-289	505	1	209	209	NUM
ftr-289	505	2	,	,	PUNCT
ftr-289	505	3	215	215	NUM
ftr-289	505	4	(	(	PUNCT
ftr-289	505	5	2004	2004	NUM
ftr-289	505	6	)	)	PUNCT
ftr-289	506	1	[	[	X
ftr-289	506	2	hereinafter	hereinafter	NOUN
ftr-289	506	3	lando	lando	PROPN
ftr-289	506	4	&	&	CCONJ
ftr-289	506	5	shavell	shavell	PROPN
ftr-289	506	6	,	,	PUNCT
ftr-289	506	7	the	the	DET
ftr-289	506	8	advantage	advantage	NOUN
ftr-289	506	9	]	]	PUNCT
ftr-289	506	10	;	;	PUNCT
ftr-289	506	11	edward	edward	PROPN
ftr-289	506	12	p.	p.	PROPN
ftr-289	506	13	lazear	lazear	PROPN
ftr-289	506	14	,	,	PUNCT
ftr-289	506	15	speeding	speeding	NOUN
ftr-289	506	16	,	,	PUNCT
ftr-289	506	17	terrorism	terrorism	NOUN
ftr-289	506	18	,	,	PUNCT
ftr-289	506	19	and	and	CCONJ
ftr-289	506	20	teaching	teach	VERB
ftr-289	506	21	to	to	ADP
ftr-289	506	22	the	the	DET
ftr-289	506	23	test	test	NOUN
ftr-289	506	24	,	,	PUNCT
ftr-289	506	25	121	121	NUM
ftr-289	506	26	q.j	q.j	PROPN
ftr-289	506	27	.	.	PROPN
ftr-289	506	28	econ	econ	PROPN
ftr-289	506	29	.	.	PUNCT
ftr-289	507	1	1029	1029	NUM
ftr-289	507	2	,	,	PUNCT
ftr-289	507	3	1030	1030	NUM
ftr-289	507	4	(	(	PUNCT
ftr-289	507	5	2006	2006	NUM
ftr-289	507	6	)	)	PUNCT
ftr-289	508	1	[	[	X
ftr-289	508	2	hereinafter	hereinafter	NOUN
ftr-289	508	3	lazear	lazear	VERB
ftr-289	508	4	,	,	PUNCT
ftr-289	508	5	speeding	speed	VERB
ftr-289	508	6	]	]	X
ftr-289	508	7	;	;	PUNCT
ftr-289	508	8	mccubbin	mccubbin	ADJ
ftr-289	508	9	,	,	PUNCT
ftr-289	508	10	optimal	optimal	ADJ
ftr-289	508	11	tax	tax	NOUN
ftr-289	508	12	enforcement	enforcement	NOUN
ftr-289	508	13	,	,	PUNCT
ftr-289	508	14	supra	supra	PROPN
ftr-289	508	15	note	note	PROPN
ftr-289	508	16	53	53	NUM
ftr-289	508	17	,	,	PUNCT
ftr-289	508	18	at	at	ADP
ftr-289	508	19	28	28	NUM
ftr-289	508	20	(	(	PUNCT
ftr-289	508	21	suggesting	suggest	VERB
ftr-289	508	22	that	that	SCONJ
ftr-289	508	23	the	the	DET
ftr-289	508	24	irs	irs	PROPN
ftr-289	508	25	“	"	PUNCT
ftr-289	508	26	should	should	AUX
ftr-289	508	27	perhaps	perhaps	ADV
ftr-289	508	28	consider	consider	VERB
ftr-289	508	29	making	make	VERB
ftr-289	508	30	more	more	ADJ
ftr-289	508	31	(	(	PUNCT
ftr-289	508	32	or	or	CCONJ
ftr-289	508	33	more	more	ADV
ftr-289	508	34	specific	specific	ADJ
ftr-289	508	35	)	)	PUNCT
ftr-289	508	36	announcements	announcement	NOUN
ftr-289	508	37	about	about	ADP
ftr-289	508	38	its	its	PRON
ftr-289	508	39	audit	audit	NOUN
ftr-289	508	40	plans	plan	NOUN
ftr-289	508	41	”	"	PUNCT
ftr-289	508	42	)	)	PUNCT
ftr-289	508	43	.	.	PUNCT
ftr-289	509	1	of	of	ADP
ftr-289	509	2	course	course	ADV
ftr-289	509	3	,	,	PUNCT
ftr-289	509	4	even	even	ADV
ftr-289	509	5	without	without	ADP
ftr-289	509	6	announcement	announcement	NOUN
ftr-289	509	7	,	,	PUNCT
ftr-289	509	8	the	the	DET
ftr-289	509	9	subjects	subject	NOUN
ftr-289	509	10	of	of	ADP
ftr-289	509	11	the	the	DET
ftr-289	509	12	enforcement	enforcement	NOUN
ftr-289	509	13	project	project	NOUN
ftr-289	509	14	may	may	AUX
ftr-289	509	15	determine	determine	VERB
ftr-289	509	16	,	,	PUNCT
ftr-289	509	17	over	over	ADP
ftr-289	509	18	time	time	NOUN
ftr-289	509	19	,	,	PUNCT
ftr-289	509	20	that	that	SCONJ
ftr-289	509	21	they	they	PRON
ftr-289	509	22	are	be	AUX
ftr-289	509	23	subject	subject	ADJ
ftr-289	509	24	to	to	ADP
ftr-289	509	25	an	an	DET
ftr-289	509	26	enforcement	enforcement	NOUN
ftr-289	509	27	project	project	NOUN
ftr-289	509	28	.	.	PUNCT
ftr-289	510	1	see	see	VERB
ftr-289	510	2	kleiman	kleiman	PROPN
ftr-289	510	3	,	,	PUNCT
ftr-289	510	4	when	when	SCONJ
ftr-289	510	5	brute	brute	ADJ
ftr-289	510	6	force	force	NOUN
ftr-289	510	7	fails	fail	VERB
ftr-289	510	8	,	,	PUNCT
ftr-289	510	9	supra	supra	PROPN
ftr-289	510	10	note	note	NOUN
ftr-289	510	11	63	63	NUM
ftr-289	510	12	,	,	PUNCT
ftr-289	510	13	at	at	ADP
ftr-289	510	14	51	51	NUM
ftr-289	510	15	(	(	PUNCT
ftr-289	510	16	describing	describe	VERB
ftr-289	510	17	how	how	SCONJ
ftr-289	510	18	a	a	DET
ftr-289	510	19	potential	potential	ADJ
ftr-289	510	20	offender	offender	NOUN
ftr-289	510	21	“	"	PUNCT
ftr-289	510	22	gets	get	VERB
ftr-289	510	23	the	the	DET
ftr-289	510	24	message	message	NOUN
ftr-289	510	25	”	"	PUNCT
ftr-289	510	26	from	from	ADP
ftr-289	510	27	experience	experience	NOUN
ftr-289	510	28	)	)	PUNCT
ftr-289	510	29	.	.	PUNCT
ftr-289	511	1	the	the	DET
ftr-289	511	2	announcement	announcement	NOUN
ftr-289	511	3	nonetheless	nonetheless	ADV
ftr-289	511	4	is	be	AUX
ftr-289	511	5	an	an	DET
ftr-289	511	6	efficient	efficient	ADJ
ftr-289	511	7	way	way	NOUN
ftr-289	511	8	of	of	ADP
ftr-289	511	9	providing	provide	VERB
ftr-289	511	10	members	member	NOUN
ftr-289	511	11	of	of	ADP
ftr-289	511	12	the	the	DET
ftr-289	511	13	346	346	NUM
ftr-289	511	14	florida	florida	PROPN
ftr-289	511	15	tax	tax	NOUN
ftr-289	511	16	review	review	NOUN
ftr-289	511	17	[	[	X
ftr-289	511	18	vol	vol	NOUN
ftr-289	511	19	.	.	PUNCT
ftr-289	512	1	16:6	16:6	NUM
ftr-289	512	2	announcement	announcement	NOUN
ftr-289	512	3	serves	serve	VERB
ftr-289	512	4	as	as	ADP
ftr-289	512	5	a	a	DET
ftr-289	512	6	means	means	NOUN
ftr-289	512	7	of	of	ADP
ftr-289	512	8	assuring	assure	VERB
ftr-289	512	9	the	the	DET
ftr-289	512	10	subjects	subject	NOUN
ftr-289	512	11	of	of	ADP
ftr-289	512	12	the	the	DET
ftr-289	512	13	enforcement	enforcement	NOUN
ftr-289	512	14	projects	project	NOUN
ftr-289	512	15	of	of	ADP
ftr-289	512	16	each	each	DET
ftr-289	512	17	others	other	NOUN
ftr-289	512	18	’	'	PUNCT
ftr-289	512	19	likely	likely	ADJ
ftr-289	512	20	compliance	compliance	NOUN
ftr-289	512	21	.	.	PUNCT
ftr-289	513	1	for	for	ADP
ftr-289	513	2	reasons	reason	NOUN
ftr-289	513	3	fleshed	flesh	VERB
ftr-289	513	4	out	out	ADP
ftr-289	513	5	in	in	ADP
ftr-289	513	6	more	more	ADJ
ftr-289	513	7	detail	detail	NOUN
ftr-289	513	8	below	below	ADV
ftr-289	513	9	,	,	PUNCT
ftr-289	513	10	coordinating	coordinate	VERB
ftr-289	513	11	their	their	PRON
ftr-289	513	12	expectations	expectation	NOUN
ftr-289	513	13	about	about	ADP
ftr-289	513	14	each	each	DET
ftr-289	513	15	others	other	NOUN
ftr-289	513	16	’	'	PUNCT
ftr-289	513	17	likely	likely	ADJ
ftr-289	513	18	compliance	compliance	NOUN
ftr-289	513	19	can	can	AUX
ftr-289	513	20	help	help	VERB
ftr-289	513	21	trigger	trigger	VERB
ftr-289	513	22	higher	high	ADJ
ftr-289	513	23	compliance	compliance	NOUN
ftr-289	513	24	.	.	PUNCT
ftr-289	514	1	92	92	NUM
ftr-289	515	1	taking	take	VERB
ftr-289	515	2	the	the	DET
ftr-289	515	3	dry	dry	ADJ
ftr-289	515	4	cleaning	cleaning	NOUN
ftr-289	515	5	example	example	NOUN
ftr-289	515	6	,	,	PUNCT
ftr-289	515	7	prior	prior	ADV
ftr-289	515	8	to	to	ADP
ftr-289	515	9	the	the	DET
ftr-289	515	10	start	start	NOUN
ftr-289	515	11	of	of	ADP
ftr-289	515	12	tax	tax	NOUN
ftr-289	515	13	reporting	reporting	NOUN
ftr-289	515	14	season	season	NOUN
ftr-289	515	15	,	,	PUNCT
ftr-289	515	16	the	the	DET
ftr-289	515	17	irs	irs	PROPN
ftr-289	515	18	announces	announce	VERB
ftr-289	515	19	(	(	PUNCT
ftr-289	515	20	on	on	ADP
ftr-289	515	21	its	its	PRON
ftr-289	515	22	website	website	NOUN
ftr-289	515	23	and	and	CCONJ
ftr-289	515	24	directly	directly	ADV
ftr-289	515	25	to	to	ADP
ftr-289	515	26	affected	affect	VERB
ftr-289	515	27	taxpayers	taxpayer	NOUN
ftr-289	515	28	)	)	PUNCT
ftr-289	515	29	that	that	SCONJ
ftr-289	515	30	the	the	DET
ftr-289	515	31	dry	dry	ADJ
ftr-289	515	32	cleaning	cleaning	NOUN
ftr-289	515	33	subsector	subsector	NOUN
ftr-289	515	34	will	will	AUX
ftr-289	515	35	be	be	AUX
ftr-289	515	36	subject	subject	ADJ
ftr-289	515	37	to	to	ADP
ftr-289	515	38	the	the	DET
ftr-289	515	39	enforcement	enforcement	NOUN
ftr-289	515	40	project	project	NOUN
ftr-289	515	41	.	.	PUNCT
ftr-289	516	1	the	the	DET
ftr-289	516	2	irs	irs	PROPN
ftr-289	516	3	may	may	AUX
ftr-289	516	4	also	also	ADV
ftr-289	516	5	alert	alert	VERB
ftr-289	516	6	tax	tax	NOUN
ftr-289	516	7	advisors	advisor	NOUN
ftr-289	516	8	who	who	PRON
ftr-289	516	9	have	have	AUX
ftr-289	516	10	historically	historically	ADV
ftr-289	516	11	served	serve	VERB
ftr-289	516	12	the	the	DET
ftr-289	516	13	affected	affect	VERB
ftr-289	516	14	taxpayers	taxpayer	NOUN
ftr-289	516	15	.	.	PUNCT
ftr-289	517	1	however	however	ADV
ftr-289	517	2	,	,	PUNCT
ftr-289	517	3	the	the	DET
ftr-289	517	4	irs	irs	PROPN
ftr-289	517	5	does	do	AUX
ftr-289	517	6	not	not	PART
ftr-289	517	7	make	make	VERB
ftr-289	517	8	any	any	DET
ftr-289	517	9	official	official	ADJ
ftr-289	517	10	announcement	announcement	NOUN
ftr-289	517	11	that	that	SCONJ
ftr-289	517	12	it	it	PRON
ftr-289	517	13	is	be	AUX
ftr-289	517	14	withdrawing	withdraw	VERB
ftr-289	517	15	,	,	PUNCT
ftr-289	517	16	or	or	CCONJ
ftr-289	517	17	concluding	concluding	NOUN
ftr-289	517	18	,	,	PUNCT
ftr-289	517	19	an	an	DET
ftr-289	517	20	enforcement	enforcement	NOUN
ftr-289	517	21	project	project	NOUN
ftr-289	517	22	.	.	PUNCT
ftr-289	518	1	the	the	DET
ftr-289	518	2	quiet	quiet	ADJ
ftr-289	518	3	withdrawal	withdrawal	NOUN
ftr-289	518	4	may	may	AUX
ftr-289	518	5	allow	allow	VERB
ftr-289	518	6	the	the	DET
ftr-289	518	7	irs	irs	PROPN
ftr-289	518	8	to	to	PART
ftr-289	518	9	free	free	ADJ
ftr-289	518	10	ride	ride	NOUN
ftr-289	518	11	for	for	ADP
ftr-289	518	12	some	some	DET
ftr-289	518	13	time	time	NOUN
ftr-289	518	14	off	off	ADP
ftr-289	518	15	of	of	ADP
ftr-289	518	16	the	the	DET
ftr-289	518	17	perceived	perceive	VERB
ftr-289	518	18	increased	increase	VERB
ftr-289	518	19	enforcement	enforcement	NOUN
ftr-289	518	20	,	,	PUNCT
ftr-289	518	21	even	even	ADV
ftr-289	518	22	after	after	SCONJ
ftr-289	518	23	the	the	DET
ftr-289	518	24	enforcement	enforcement	NOUN
ftr-289	518	25	project	project	NOUN
ftr-289	518	26	resources	resource	NOUN
ftr-289	518	27	have	have	AUX
ftr-289	518	28	been	be	AUX
ftr-289	518	29	withdrawn	withdraw	VERB
ftr-289	518	30	.	.	PUNCT
ftr-289	519	1	93	93	NUM
ftr-289	519	2	while	while	SCONJ
ftr-289	519	3	fully	fully	ADV
ftr-289	519	4	informed	informed	ADJ
ftr-289	519	5	taxpayers	taxpayer	NOUN
ftr-289	519	6	may	may	AUX
ftr-289	519	7	surmise	surmise	VERB
ftr-289	519	8	that	that	SCONJ
ftr-289	519	9	the	the	DET
ftr-289	519	10	announced	announce	VERB
ftr-289	519	11	initiation	initiation	NOUN
ftr-289	519	12	of	of	ADP
ftr-289	519	13	a	a	DET
ftr-289	519	14	new	new	ADJ
ftr-289	519	15	enforcement	enforcement	NOUN
ftr-289	519	16	project	project	NOUN
ftr-289	519	17	means	mean	VERB
ftr-289	519	18	that	that	SCONJ
ftr-289	519	19	the	the	DET
ftr-289	519	20	dry	dry	ADJ
ftr-289	519	21	cleaning	cleaning	NOUN
ftr-289	519	22	enforcement	enforcement	NOUN
ftr-289	519	23	project	project	NOUN
ftr-289	519	24	has	have	AUX
ftr-289	519	25	subsided	subside	VERB
ftr-289	519	26	,	,	PUNCT
ftr-289	519	27	taxpayers	taxpayer	NOUN
ftr-289	519	28	are	be	AUX
ftr-289	519	29	not	not	PART
ftr-289	519	30	likely	likely	ADJ
ftr-289	519	31	to	to	PART
ftr-289	519	32	be	be	AUX
ftr-289	519	33	fully	fully	ADV
ftr-289	519	34	informed	inform	VERB
ftr-289	519	35	.	.	PUNCT
ftr-289	520	1	for	for	ADP
ftr-289	520	2	instance	instance	NOUN
ftr-289	520	3	,	,	PUNCT
ftr-289	520	4	dry	dry	ADJ
ftr-289	520	5	cleaners	cleaner	NOUN
ftr-289	520	6	may	may	AUX
ftr-289	520	7	not	not	PART
ftr-289	520	8	be	be	AUX
ftr-289	520	9	searching	search	VERB
ftr-289	520	10	the	the	DET
ftr-289	520	11	irs	irs	PROPN
ftr-289	520	12	website	website	NOUN
ftr-289	520	13	to	to	PART
ftr-289	520	14	determine	determine	VERB
ftr-289	520	15	when	when	SCONJ
ftr-289	520	16	the	the	DET
ftr-289	520	17	irs	irs	PROPN
ftr-289	520	18	initiates	initiate	VERB
ftr-289	520	19	new	new	ADJ
ftr-289	520	20	enforcement	enforcement	NOUN
ftr-289	520	21	projects	project	NOUN
ftr-289	520	22	.	.	PUNCT
ftr-289	521	1	additionally	additionally	ADV
ftr-289	521	2	,	,	PUNCT
ftr-289	521	3	even	even	ADV
ftr-289	521	4	if	if	SCONJ
ftr-289	521	5	taxpayers	taxpayer	NOUN
ftr-289	521	6	knew	know	VERB
ftr-289	521	7	when	when	SCONJ
ftr-289	521	8	all	all	DET
ftr-289	521	9	enforcement	enforcement	NOUN
ftr-289	521	10	projects	project	NOUN
ftr-289	521	11	were	be	AUX
ftr-289	521	12	starting	start	VERB
ftr-289	521	13	,	,	PUNCT
ftr-289	521	14	they	they	PRON
ftr-289	521	15	likely	likely	ADV
ftr-289	521	16	would	would	AUX
ftr-289	521	17	not	not	PART
ftr-289	521	18	have	have	VERB
ftr-289	521	19	enough	enough	ADJ
ftr-289	521	20	information	information	NOUN
ftr-289	521	21	about	about	ADP
ftr-289	521	22	the	the	DET
ftr-289	521	23	irs	irs	PROPN
ftr-289	521	24	’s	’s	PART
ftr-289	521	25	total	total	ADJ
ftr-289	521	26	enforcement	enforcement	NOUN
ftr-289	521	27	budget	budget	NOUN
ftr-289	521	28	(	(	PUNCT
ftr-289	521	29	or	or	CCONJ
ftr-289	521	30	perhaps	perhaps	ADV
ftr-289	521	31	even	even	ADV
ftr-289	521	32	the	the	DET
ftr-289	521	33	calculation	calculation	NOUN
ftr-289	521	34	abilities	ability	NOUN
ftr-289	521	35	)	)	PUNCT
ftr-289	521	36	to	to	PART
ftr-289	521	37	be	be	AUX
ftr-289	521	38	able	able	ADJ
ftr-289	521	39	to	to	PART
ftr-289	521	40	determine	determine	VERB
ftr-289	521	41	that	that	SCONJ
ftr-289	521	42	a	a	DET
ftr-289	521	43	given	give	VERB
ftr-289	521	44	number	number	NOUN
ftr-289	521	45	of	of	ADP
ftr-289	521	46	enforcement	enforcement	NOUN
ftr-289	521	47	projects	project	NOUN
ftr-289	521	48	at	at	ADP
ftr-289	521	49	a	a	DET
ftr-289	521	50	given	give	VERB
ftr-289	521	51	time	time	NOUN
ftr-289	521	52	meant	mean	VERB
ftr-289	521	53	that	that	SCONJ
ftr-289	521	54	their	their	PRON
ftr-289	521	55	enforcement	enforcement	NOUN
ftr-289	521	56	project	project	NOUN
ftr-289	521	57	was	be	AUX
ftr-289	521	58	over	over	ADV
ftr-289	521	59	.	.	PUNCT
ftr-289	522	1	94	94	NUM
ftr-289	522	2	as	as	ADP
ftr-289	522	3	a	a	DET
ftr-289	522	4	result	result	NOUN
ftr-289	522	5	,	,	PUNCT
ftr-289	522	6	quiet	quiet	ADJ
ftr-289	522	7	withdrawals	withdrawal	NOUN
ftr-289	522	8	may	may	AUX
ftr-289	522	9	extend	extend	VERB
ftr-289	522	10	the	the	DET
ftr-289	522	11	compliance	compliance	NOUN
ftr-289	522	12	benefits	benefit	NOUN
ftr-289	522	13	of	of	ADP
ftr-289	522	14	enforcement	enforcement	NOUN
ftr-289	522	15	projects	project	NOUN
ftr-289	522	16	.	.	PUNCT
ftr-289	523	1	95	95	NUM
ftr-289	523	2	enforcement	enforcement	NOUN
ftr-289	523	3	project	project	NOUN
ftr-289	523	4	with	with	ADP
ftr-289	523	5	this	this	DET
ftr-289	523	6	information	information	NOUN
ftr-289	523	7	,	,	PUNCT
ftr-289	523	8	and	and	CCONJ
ftr-289	523	9	thereby	thereby	ADV
ftr-289	523	10	garnering	garner	VERB
ftr-289	523	11	their	their	PRON
ftr-289	523	12	compliance	compliance	NOUN
ftr-289	523	13	quickly	quickly	ADV
ftr-289	523	14	.	.	PUNCT
ftr-289	524	1	92	92	NUM
ftr-289	524	2	.	.	PUNCT
ftr-289	525	1	a	a	DET
ftr-289	525	2	countervailing	countervailing	ADJ
ftr-289	525	3	consideration	consideration	NOUN
ftr-289	525	4	is	be	AUX
ftr-289	525	5	that	that	DET
ftr-289	525	6	announcement	announcement	NOUN
ftr-289	525	7	reduces	reduce	VERB
ftr-289	525	8	uncertainty	uncertainty	NOUN
ftr-289	525	9	and	and	CCONJ
ftr-289	525	10	therefore	therefore	ADV
ftr-289	525	11	the	the	DET
ftr-289	525	12	compliance	compliance	NOUN
ftr-289	525	13	that	that	PRON
ftr-289	525	14	may	may	AUX
ftr-289	525	15	flow	flow	VERB
ftr-289	525	16	from	from	ADP
ftr-289	525	17	uncertainty	uncertainty	NOUN
ftr-289	525	18	aversion	aversion	NOUN
ftr-289	525	19	.	.	PUNCT
ftr-289	526	1	notwithstanding	notwithstanding	ADP
ftr-289	526	2	this	this	DET
ftr-289	526	3	result	result	NOUN
ftr-289	526	4	,	,	PUNCT
ftr-289	526	5	announcement	announcement	NOUN
ftr-289	526	6	is	be	AUX
ftr-289	526	7	still	still	ADV
ftr-289	526	8	important	important	ADJ
ftr-289	526	9	to	to	PART
ftr-289	526	10	communicate	communicate	VERB
ftr-289	526	11	the	the	DET
ftr-289	526	12	high	high	ADJ
ftr-289	526	13	likelihood	likelihood	NOUN
ftr-289	526	14	of	of	ADP
ftr-289	526	15	detection	detection	NOUN
ftr-289	526	16	(	(	PUNCT
ftr-289	526	17	and	and	CCONJ
ftr-289	526	18	thereby	thereby	ADV
ftr-289	526	19	the	the	DET
ftr-289	526	20	sufficient	sufficient	ADJ
ftr-289	526	21	economic	economic	ADJ
ftr-289	526	22	incentive	incentive	NOUN
ftr-289	526	23	to	to	PART
ftr-289	526	24	comply	comply	VERB
ftr-289	526	25	)	)	PUNCT
ftr-289	526	26	and	and	CCONJ
ftr-289	526	27	to	to	PART
ftr-289	526	28	coordinate	coordinate	VERB
ftr-289	526	29	expectations	expectation	NOUN
ftr-289	526	30	of	of	ADP
ftr-289	526	31	compliance	compliance	NOUN
ftr-289	526	32	among	among	ADP
ftr-289	526	33	the	the	DET
ftr-289	526	34	subjects	subject	NOUN
ftr-289	526	35	of	of	ADP
ftr-289	526	36	the	the	DET
ftr-289	526	37	enforcement	enforcement	NOUN
ftr-289	526	38	project	project	NOUN
ftr-289	526	39	.	.	PUNCT
ftr-289	527	1	moreover	moreover	ADV
ftr-289	527	2	,	,	PUNCT
ftr-289	527	3	announcement	announcement	NOUN
ftr-289	527	4	may	may	AUX
ftr-289	527	5	decrease	decrease	VERB
ftr-289	527	6	,	,	PUNCT
ftr-289	527	7	but	but	CCONJ
ftr-289	527	8	should	should	AUX
ftr-289	527	9	not	not	PART
ftr-289	527	10	eliminate	eliminate	VERB
ftr-289	527	11	uncertainty	uncertainty	NOUN
ftr-289	527	12	from	from	ADP
ftr-289	527	13	concentrated	concentrated	ADJ
ftr-289	527	14	enforcement	enforcement	NOUN
ftr-289	527	15	.	.	PUNCT
ftr-289	528	1	see	see	VERB
ftr-289	528	2	infra	infra	NOUN
ftr-289	528	3	text	text	NOUN
ftr-289	528	4	accompanying	accompanying	ADJ
ftr-289	528	5	note	note	NOUN
ftr-289	528	6	140	140	NUM
ftr-289	528	7	.	.	PUNCT
ftr-289	528	8	93	93	NUM
ftr-289	528	9	.	.	PUNCT
ftr-289	529	1	see	see	VERB
ftr-289	529	2	sherman	sherman	PROPN
ftr-289	529	3	,	,	PUNCT
ftr-289	529	4	police	police	NOUN
ftr-289	529	5	crackdowns	crackdown	NOUN
ftr-289	529	6	,	,	PUNCT
ftr-289	529	7	supra	supra	PROPN
ftr-289	529	8	note	note	NOUN
ftr-289	529	9	70	70	NUM
ftr-289	529	10	,	,	PUNCT
ftr-289	529	11	at	at	ADP
ftr-289	529	12	3	3	NUM
ftr-289	529	13	(	(	PUNCT
ftr-289	529	14	suggesting	suggest	VERB
ftr-289	529	15	potential	potential	ADJ
ftr-289	529	16	“	"	PUNCT
ftr-289	529	17	‘	'	PUNCT
ftr-289	529	18	free	free	ADJ
ftr-289	529	19	bonus	bonus	NOUN
ftr-289	529	20	’	'	PUNCT
ftr-289	529	21	residue	residue	NOUN
ftr-289	529	22	of	of	ADP
ftr-289	529	23	deterrence	deterrence	NOUN
ftr-289	529	24	”	"	PUNCT
ftr-289	529	25	from	from	ADP
ftr-289	529	26	enforcement	enforcement	NOUN
ftr-289	529	27	crackdowns	crackdown	NOUN
ftr-289	529	28	but	but	CCONJ
ftr-289	529	29	pointing	point	VERB
ftr-289	529	30	out	out	ADP
ftr-289	529	31	empirical	empirical	ADJ
ftr-289	529	32	ambiguity	ambiguity	NOUN
ftr-289	529	33	)	)	PUNCT
ftr-289	529	34	.	.	PUNCT
ftr-289	530	1	94	94	X
ftr-289	530	2	.	.	PUNCT
ftr-289	531	1	see	see	AUX
ftr-289	531	2	andreoni	andreoni	PROPN
ftr-289	531	3	et	et	PROPN
ftr-289	531	4	al	al	PROPN
ftr-289	531	5	.	.	PROPN
ftr-289	531	6	,	,	PUNCT
ftr-289	531	7	tax	tax	NOUN
ftr-289	531	8	compliance	compliance	NOUN
ftr-289	531	9	,	,	PUNCT
ftr-289	531	10	supra	supra	PROPN
ftr-289	531	11	note	note	NOUN
ftr-289	531	12	46	46	NUM
ftr-289	531	13	,	,	PUNCT
ftr-289	531	14	at	at	ADP
ftr-289	531	15	844–46	844–46	NUM
ftr-289	531	16	(	(	PUNCT
ftr-289	531	17	providing	provide	VERB
ftr-289	531	18	some	some	DET
ftr-289	531	19	evidence	evidence	NOUN
ftr-289	531	20	of	of	ADP
ftr-289	531	21	taxpayers	taxpayer	NOUN
ftr-289	531	22	overestimating	overestimate	VERB
ftr-289	531	23	likelihood	likelihood	NOUN
ftr-289	531	24	of	of	ADP
ftr-289	531	25	audit	audit	NOUN
ftr-289	531	26	and	and	CCONJ
ftr-289	531	27	discussing	discuss	VERB
ftr-289	531	28	explanations	explanation	NOUN
ftr-289	531	29	)	)	PUNCT
ftr-289	531	30	.	.	PUNCT
ftr-289	532	1	95	95	NUM
ftr-289	532	2	.	.	PUNCT
ftr-289	533	1	but	but	CCONJ
ftr-289	533	2	see	see	VERB
ftr-289	533	3	james	james	PROPN
ftr-289	533	4	alm	alm	PROPN
ftr-289	533	5	&	&	CCONJ
ftr-289	533	6	michael	michael	PROPN
ftr-289	533	7	mckee	mckee	PROPN
ftr-289	533	8	,	,	PUNCT
ftr-289	533	9	audit	audit	NOUN
ftr-289	533	10	certainty	certainty	NOUN
ftr-289	533	11	,	,	PUNCT
ftr-289	533	12	audit	audit	NOUN
ftr-289	533	13	productivity	productivity	NOUN
ftr-289	533	14	,	,	PUNCT
ftr-289	533	15	and	and	CCONJ
ftr-289	533	16	taxpayer	taxpayer	NOUN
ftr-289	533	17	compliance	compliance	NOUN
ftr-289	533	18	,	,	PUNCT
ftr-289	533	19	59	59	NUM
ftr-289	533	20	nat’l	nat’l	NOUN
ftr-289	533	21	tax	tax	NOUN
ftr-289	533	22	j.	j.	PROPN
ftr-289	533	23	801	801	NUM
ftr-289	533	24	(	(	PUNCT
ftr-289	533	25	2006	2006	NUM
ftr-289	533	26	)	)	PUNCT
ftr-289	534	1	[	[	X
ftr-289	534	2	hereinafter	hereinafter	NOUN
ftr-289	534	3	alm	alm	PROPN
ftr-289	534	4	&	&	CCONJ
ftr-289	534	5	mckee	mckee	PROPN
ftr-289	534	6	,	,	PUNCT
ftr-289	534	7	audit	audit	NOUN
ftr-289	534	8	certainty	certainty	NOUN
ftr-289	534	9	]	]	X
ftr-289	534	10	.	.	PUNCT
ftr-289	535	1	this	this	DET
ftr-289	535	2	experiment	experiment	NOUN
ftr-289	535	3	found	find	VERB
ftr-289	535	4	that	that	SCONJ
ftr-289	535	5	informing	inform	VERB
ftr-289	535	6	some	some	DET
ftr-289	535	7	individuals	individual	NOUN
ftr-289	535	8	that	that	SCONJ
ftr-289	535	9	they	they	PRON
ftr-289	535	10	would	would	AUX
ftr-289	535	11	be	be	AUX
ftr-289	535	12	audited	audit	VERB
ftr-289	535	13	increased	increase	VERB
ftr-289	535	14	their	their	PRON
ftr-289	535	15	compliance	compliance	NOUN
ftr-289	535	16	,	,	PUNCT
ftr-289	535	17	but	but	CCONJ
ftr-289	535	18	informing	inform	VERB
ftr-289	535	19	others	other	NOUN
ftr-289	535	20	that	that	SCONJ
ftr-289	535	21	they	they	PRON
ftr-289	535	22	would	would	AUX
ftr-289	535	23	not	not	PART
ftr-289	535	24	be	be	AUX
ftr-289	535	25	audited	audit	VERB
ftr-289	535	26	reduced	reduce	VERB
ftr-289	535	27	the	the	DET
ftr-289	535	28	latter	latter	ADJ
ftr-289	535	29	group	group	NOUN
ftr-289	535	30	’s	’s	PART
ftr-289	535	31	compliance	compliance	NOUN
ftr-289	535	32	,	,	PUNCT
ftr-289	535	33	resulting	result	VERB
ftr-289	535	34	in	in	ADP
ftr-289	535	35	a	a	DET
ftr-289	535	36	net	net	ADJ
ftr-289	535	37	reduction	reduction	NOUN
ftr-289	535	38	in	in	ADP
ftr-289	535	39	compliance	compliance	NOUN
ftr-289	535	40	.	.	PUNCT
ftr-289	536	1	however	however	ADV
ftr-289	536	2	,	,	PUNCT
ftr-289	536	3	in	in	ADP
ftr-289	536	4	contrast	contrast	NOUN
ftr-289	536	5	,	,	PUNCT
ftr-289	536	6	concentrated	concentrated	ADJ
ftr-289	536	7	2014	2014	NUM
ftr-289	536	8	]	]	PUNCT
ftr-289	536	9	concentrated	concentrated	ADJ
ftr-289	536	10	enforcement	enforcement	NOUN
ftr-289	536	11	347	347	NUM
ftr-289	536	12	b.	b.	PROPN
ftr-289	536	13	economic	economic	ADJ
ftr-289	536	14	base	base	NOUN
ftr-289	536	15	case	case	NOUN
ftr-289	536	16	why	why	SCONJ
ftr-289	536	17	and	and	CCONJ
ftr-289	536	18	when	when	SCONJ
ftr-289	536	19	might	might	AUX
ftr-289	536	20	concentrated	concentrate	VERB
ftr-289	536	21	enforcement	enforcement	NOUN
ftr-289	536	22	increase	increase	NOUN
ftr-289	536	23	compliance	compliance	NOUN
ftr-289	536	24	?	?	PUNCT
ftr-289	537	1	as	as	ADP
ftr-289	537	2	an	an	DET
ftr-289	537	3	initial	initial	ADJ
ftr-289	537	4	matter	matter	NOUN
ftr-289	537	5	,	,	PUNCT
ftr-289	537	6	a	a	DET
ftr-289	537	7	base	base	NOUN
ftr-289	537	8	case	case	NOUN
ftr-289	537	9	for	for	ADP
ftr-289	537	10	concentrated	concentrated	ADJ
ftr-289	537	11	enforcement	enforcement	NOUN
ftr-289	537	12	can	can	AUX
ftr-289	537	13	exist	exist	VERB
ftr-289	537	14	when	when	SCONJ
ftr-289	537	15	uniform	uniform	ADJ
ftr-289	537	16	enforcement	enforcement	NOUN
ftr-289	537	17	would	would	AUX
ftr-289	537	18	result	result	VERB
ftr-289	537	19	in	in	ADP
ftr-289	537	20	inadequate	inadequate	ADJ
ftr-289	537	21	compliance	compliance	NOUN
ftr-289	537	22	incentives	incentive	NOUN
ftr-289	537	23	across	across	ADP
ftr-289	537	24	the	the	DET
ftr-289	537	25	population	population	NOUN
ftr-289	537	26	.	.	PUNCT
ftr-289	538	1	96	96	NUM
ftr-289	539	1	in	in	ADP
ftr-289	539	2	such	such	ADJ
ftr-289	539	3	circumstances	circumstance	NOUN
ftr-289	539	4	,	,	PUNCT
ftr-289	539	5	compliance	compliance	NOUN
ftr-289	539	6	may	may	AUX
ftr-289	539	7	increase	increase	VERB
ftr-289	539	8	by	by	ADP
ftr-289	539	9	concentrating	concentrate	VERB
ftr-289	539	10	resources	resource	NOUN
ftr-289	539	11	in	in	ADP
ftr-289	539	12	a	a	DET
ftr-289	539	13	subset	subset	NOUN
ftr-289	539	14	of	of	ADP
ftr-289	539	15	the	the	DET
ftr-289	539	16	population	population	NOUN
ftr-289	539	17	,	,	PUNCT
ftr-289	539	18	even	even	ADV
ftr-289	539	19	if	if	SCONJ
ftr-289	539	20	this	this	PRON
ftr-289	539	21	leaves	leave	VERB
ftr-289	539	22	part	part	NOUN
ftr-289	539	23	of	of	ADP
ftr-289	539	24	the	the	DET
ftr-289	539	25	population	population	NOUN
ftr-289	539	26	with	with	ADP
ftr-289	539	27	very	very	ADV
ftr-289	539	28	low	low	ADJ
ftr-289	539	29	incentives	incentive	NOUN
ftr-289	539	30	to	to	PART
ftr-289	539	31	comply	comply	VERB
ftr-289	539	32	.	.	PUNCT
ftr-289	540	1	97	97	NUM
ftr-289	540	2	for	for	ADP
ftr-289	540	3	example	example	NOUN
ftr-289	540	4	,	,	PUNCT
ftr-289	540	5	imagine	imagine	VERB
ftr-289	540	6	that	that	SCONJ
ftr-289	540	7	10,000	10,000	NUM
ftr-289	540	8	manufacturing	manufacturing	NOUN
ftr-289	540	9	businesses	business	NOUN
ftr-289	540	10	exist	exist	VERB
ftr-289	540	11	in	in	ADP
ftr-289	540	12	a	a	DET
ftr-289	540	13	given	give	VERB
ftr-289	540	14	city	city	NOUN
ftr-289	540	15	.	.	PUNCT
ftr-289	541	1	assume	assume	VERB
ftr-289	541	2	that	that	SCONJ
ftr-289	541	3	every	every	DET
ftr-289	541	4	business	business	NOUN
ftr-289	541	5	in	in	ADP
ftr-289	541	6	the	the	DET
ftr-289	541	7	city	city	NOUN
ftr-289	541	8	will	will	AUX
ftr-289	541	9	violate	violate	VERB
ftr-289	541	10	local	local	ADJ
ftr-289	541	11	rules	rule	NOUN
ftr-289	541	12	regarding	regard	VERB
ftr-289	541	13	disposal	disposal	NOUN
ftr-289	541	14	of	of	ADP
ftr-289	541	15	contaminants	contaminant	NOUN
ftr-289	541	16	,	,	PUNCT
ftr-289	541	17	as	as	ADV
ftr-289	541	18	long	long	ADV
ftr-289	541	19	as	as	SCONJ
ftr-289	541	20	the	the	DET
ftr-289	541	21	expected	expect	VERB
ftr-289	541	22	benefit	benefit	NOUN
ftr-289	541	23	(	(	PUNCT
ftr-289	541	24	measured	measure	VERB
ftr-289	541	25	by	by	ADP
ftr-289	541	26	the	the	DET
ftr-289	541	27	probability	probability	NOUN
ftr-289	541	28	of	of	ADP
ftr-289	541	29	not	not	PART
ftr-289	541	30	getting	getting	AUX
ftr-289	541	31	caught	catch	VERB
ftr-289	541	32	,	,	PUNCT
ftr-289	541	33	multiplied	multiply	VERB
ftr-289	541	34	by	by	ADP
ftr-289	541	35	the	the	DET
ftr-289	541	36	monetary	monetary	ADJ
ftr-289	541	37	gains	gain	NOUN
ftr-289	541	38	from	from	ADP
ftr-289	541	39	violating	violate	VERB
ftr-289	541	40	)	)	PUNCT
ftr-289	541	41	from	from	ADP
ftr-289	541	42	doing	do	VERB
ftr-289	541	43	so	so	ADV
ftr-289	541	44	exceeds	exceed	VERB
ftr-289	541	45	the	the	DET
ftr-289	541	46	expected	expect	VERB
ftr-289	541	47	cost	cost	NOUN
ftr-289	541	48	(	(	PUNCT
ftr-289	541	49	measured	measure	VERB
ftr-289	541	50	by	by	ADP
ftr-289	541	51	the	the	DET
ftr-289	541	52	probability	probability	NOUN
ftr-289	541	53	of	of	ADP
ftr-289	541	54	being	be	AUX
ftr-289	541	55	caught	catch	VERB
ftr-289	541	56	,	,	PUNCT
ftr-289	541	57	multiplied	multiply	VERB
ftr-289	541	58	by	by	ADP
ftr-289	541	59	the	the	DET
ftr-289	541	60	penalty	penalty	NOUN
ftr-289	541	61	the	the	DET
ftr-289	541	62	individual	individual	NOUN
ftr-289	541	63	has	have	VERB
ftr-289	541	64	to	to	PART
ftr-289	541	65	pay	pay	VERB
ftr-289	541	66	if	if	SCONJ
ftr-289	541	67	caught	catch	VERB
ftr-289	541	68	)	)	PUNCT
ftr-289	541	69	.	.	PUNCT
ftr-289	542	1	98	98	NUM
ftr-289	542	2	the	the	DET
ftr-289	542	3	benefit	benefit	NOUN
ftr-289	542	4	from	from	ADP
ftr-289	542	5	violating	violate	VERB
ftr-289	542	6	the	the	DET
ftr-289	542	7	rules	rule	NOUN
ftr-289	542	8	is	be	AUX
ftr-289	542	9	enforcement	enforcement	NOUN
ftr-289	542	10	would	would	AUX
ftr-289	542	11	not	not	PART
ftr-289	542	12	provide	provide	VERB
ftr-289	542	13	direct	direct	ADJ
ftr-289	542	14	information	information	NOUN
ftr-289	542	15	to	to	ADP
ftr-289	542	16	individuals	individual	NOUN
ftr-289	542	17	that	that	SCONJ
ftr-289	542	18	they	they	PRON
ftr-289	542	19	would	would	AUX
ftr-289	542	20	not	not	PART
ftr-289	542	21	be	be	AUX
ftr-289	542	22	subject	subject	ADJ
ftr-289	542	23	to	to	ADP
ftr-289	542	24	an	an	DET
ftr-289	542	25	enforcement	enforcement	NOUN
ftr-289	542	26	project	project	NOUN
ftr-289	542	27	.	.	PUNCT
ftr-289	543	1	additionally	additionally	ADV
ftr-289	543	2	,	,	PUNCT
ftr-289	543	3	even	even	ADV
ftr-289	543	4	those	those	PRON
ftr-289	543	5	not	not	PART
ftr-289	543	6	subject	subject	ADJ
ftr-289	543	7	to	to	ADP
ftr-289	543	8	an	an	DET
ftr-289	543	9	enforcement	enforcement	NOUN
ftr-289	543	10	project	project	NOUN
ftr-289	543	11	would	would	AUX
ftr-289	543	12	face	face	VERB
ftr-289	543	13	some	some	DET
ftr-289	543	14	chance	chance	NOUN
ftr-289	543	15	of	of	ADP
ftr-289	543	16	enforcement	enforcement	NOUN
ftr-289	543	17	.	.	PUNCT
ftr-289	544	1	finally	finally	ADV
ftr-289	544	2	,	,	PUNCT
ftr-289	544	3	the	the	DET
ftr-289	544	4	experiment	experiment	NOUN
ftr-289	544	5	did	do	AUX
ftr-289	544	6	not	not	PART
ftr-289	544	7	explore	explore	VERB
ftr-289	544	8	the	the	DET
ftr-289	544	9	potential	potential	ADJ
ftr-289	544	10	gains	gain	NOUN
ftr-289	544	11	from	from	ADP
ftr-289	544	12	concentrated	concentrated	ADJ
ftr-289	544	13	enforcement	enforcement	NOUN
ftr-289	544	14	(	(	PUNCT
ftr-289	544	15	as	as	SCONJ
ftr-289	544	16	opposed	oppose	VERB
ftr-289	544	17	to	to	ADP
ftr-289	544	18	an	an	DET
ftr-289	544	19	individual	individual	ADJ
ftr-289	544	20	approach	approach	NOUN
ftr-289	544	21	)	)	PUNCT
ftr-289	544	22	or	or	CCONJ
ftr-289	544	23	flesh	flesh	NOUN
ftr-289	544	24	out	out	ADP
ftr-289	544	25	the	the	DET
ftr-289	544	26	potential	potential	ADJ
ftr-289	544	27	implications	implication	NOUN
ftr-289	544	28	of	of	ADP
ftr-289	544	29	existing	exist	VERB
ftr-289	544	30	levels	level	NOUN
ftr-289	544	31	of	of	ADP
ftr-289	544	32	enforcement	enforcement	NOUN
ftr-289	544	33	being	be	AUX
ftr-289	544	34	insufficient	insufficient	ADJ
ftr-289	544	35	.	.	PUNCT
ftr-289	545	1	for	for	ADP
ftr-289	545	2	further	further	ADJ
ftr-289	545	3	discussion	discussion	NOUN
ftr-289	545	4	of	of	ADP
ftr-289	545	5	this	this	DET
ftr-289	545	6	experiment	experiment	NOUN
ftr-289	545	7	,	,	PUNCT
ftr-289	545	8	see	see	VERB
ftr-289	545	9	infra	infra	NOUN
ftr-289	545	10	note	note	VERB
ftr-289	545	11	112	112	NUM
ftr-289	545	12	.	.	PUNCT
ftr-289	546	1	96	96	NUM
ftr-289	546	2	.	.	PUNCT
ftr-289	547	1	it	it	PRON
ftr-289	547	2	is	be	AUX
ftr-289	547	3	not	not	PART
ftr-289	547	4	necessary	necessary	ADJ
ftr-289	547	5	for	for	SCONJ
ftr-289	547	6	the	the	DET
ftr-289	547	7	yield	yield	NOUN
ftr-289	547	8	(	(	PUNCT
ftr-289	547	9	i.e.	i.e.	X
ftr-289	547	10	tax	tax	NOUN
ftr-289	547	11	dollars	dollar	NOUN
ftr-289	547	12	)	)	PUNCT
ftr-289	547	13	from	from	ADP
ftr-289	547	14	audit	audit	NOUN
ftr-289	547	15	to	to	PART
ftr-289	547	16	be	be	AUX
ftr-289	547	17	high	high	ADJ
ftr-289	547	18	.	.	PUNCT
ftr-289	548	1	concentrated	concentrated	ADJ
ftr-289	548	2	enforcement	enforcement	NOUN
ftr-289	548	3	allocates	allocate	VERB
ftr-289	548	4	scarce	scarce	ADJ
ftr-289	548	5	enforcement	enforcement	NOUN
ftr-289	548	6	resources	resource	NOUN
ftr-289	548	7	within	within	ADP
ftr-289	548	8	a	a	DET
ftr-289	548	9	given	give	VERB
ftr-289	548	10	sector	sector	NOUN
ftr-289	548	11	and	and	CCONJ
ftr-289	548	12	does	do	AUX
ftr-289	548	13	not	not	PART
ftr-289	548	14	change	change	VERB
ftr-289	548	15	the	the	DET
ftr-289	548	16	total	total	ADJ
ftr-289	548	17	amount	amount	NOUN
ftr-289	548	18	of	of	ADP
ftr-289	548	19	enforcement	enforcement	NOUN
ftr-289	548	20	resources	resource	NOUN
ftr-289	548	21	applied	apply	VERB
ftr-289	548	22	to	to	ADP
ftr-289	548	23	the	the	DET
ftr-289	548	24	sector	sector	NOUN
ftr-289	548	25	.	.	PUNCT
ftr-289	549	1	97	97	NUM
ftr-289	549	2	.	.	PUNCT
ftr-289	549	3	jan	jan	PROPN
ftr-289	549	4	eeckhout	eeckhout	PROPN
ftr-289	549	5	et	et	PROPN
ftr-289	549	6	al	al	PROPN
ftr-289	549	7	.	.	PROPN
ftr-289	549	8	,	,	PUNCT
ftr-289	549	9	a	a	DET
ftr-289	549	10	theory	theory	NOUN
ftr-289	549	11	of	of	ADP
ftr-289	549	12	optimal	optimal	ADJ
ftr-289	549	13	random	random	ADJ
ftr-289	549	14	enforcement	enforcement	NOUN
ftr-289	549	15	projects	project	NOUN
ftr-289	549	16	,	,	PUNCT
ftr-289	549	17	100	100	NUM
ftr-289	549	18	amer	amer	PROPN
ftr-289	549	19	.	.	PUNCT
ftr-289	550	1	econ	econ	PROPN
ftr-289	550	2	.	.	PUNCT
ftr-289	551	1	rev	rev	PROPN
ftr-289	551	2	.	.	PROPN
ftr-289	551	3	1104	1104	NUM
ftr-289	551	4	,	,	PUNCT
ftr-289	551	5	1104	1104	NUM
ftr-289	551	6	(	(	PUNCT
ftr-289	551	7	2010	2010	NUM
ftr-289	551	8	)	)	PUNCT
ftr-289	552	1	[	[	X
ftr-289	552	2	hereinafter	hereinafter	NOUN
ftr-289	552	3	eeckhout	eeckhout	NOUN
ftr-289	552	4	et	et	PROPN
ftr-289	552	5	al	al	PROPN
ftr-289	552	6	.	.	PROPN
ftr-289	552	7	,	,	PUNCT
ftr-289	552	8	a	a	DET
ftr-289	552	9	theory	theory	NOUN
ftr-289	552	10	of	of	ADP
ftr-289	552	11	optimal	optimal	ADJ
ftr-289	552	12	random	random	ADJ
ftr-289	552	13	enforcement	enforcement	NOUN
ftr-289	552	14	]	]	PUNCT
ftr-289	552	15	;	;	PUNCT
ftr-289	552	16	mark	mark	PROPN
ftr-289	552	17	a.r	a.r	PROPN
ftr-289	552	18	.	.	PROPN
ftr-289	552	19	kleiman	kleiman	PROPN
ftr-289	552	20	&	&	CCONJ
ftr-289	552	21	j.p	j.p	PROPN
ftr-289	552	22	.	.	PROPN
ftr-289	552	23	caulkins	caulkins	PROPN
ftr-289	552	24	,	,	PUNCT
ftr-289	552	25	heroin	heroin	NOUN
ftr-289	552	26	policy	policy	NOUN
ftr-289	552	27	for	for	ADP
ftr-289	552	28	the	the	DET
ftr-289	552	29	next	next	ADJ
ftr-289	552	30	decade	decade	NOUN
ftr-289	552	31	,	,	PUNCT
ftr-289	552	32	annals	annal	NOUN
ftr-289	552	33	am	be	AUX
ftr-289	552	34	.	.	PUNCT
ftr-289	553	1	acad	acad	PROPN
ftr-289	553	2	.	.	PUNCT
ftr-289	554	1	pol	pol	PROPN
ftr-289	554	2	.	.	PUNCT
ftr-289	554	3	&	&	CCONJ
ftr-289	554	4	soc	soc	PROPN
ftr-289	554	5	.	.	PUNCT
ftr-289	555	1	sci	sci	PROPN
ftr-289	555	2	.	.	PROPN
ftr-289	555	3	,	,	PUNCT
ftr-289	555	4	at	at	ADP
ftr-289	555	5	163	163	NUM
ftr-289	555	6	,	,	PUNCT
ftr-289	555	7	167	167	NUM
ftr-289	555	8	(	(	PUNCT
ftr-289	555	9	1992	1992	NUM
ftr-289	555	10	)	)	PUNCT
ftr-289	555	11	(	(	PUNCT
ftr-289	555	12	“	"	PUNCT
ftr-289	555	13	and	and	CCONJ
ftr-289	555	14	as	as	SCONJ
ftr-289	555	15	the	the	DET
ftr-289	555	16	market	market	NOUN
ftr-289	555	17	grows	grow	VERB
ftr-289	555	18	,	,	PUNCT
ftr-289	555	19	the	the	DET
ftr-289	555	20	ratio	ratio	NOUN
ftr-289	555	21	of	of	ADP
ftr-289	555	22	enforcement	enforcement	NOUN
ftr-289	555	23	to	to	ADP
ftr-289	555	24	market	market	NOUN
ftr-289	555	25	size	size	NOUN
ftr-289	555	26	decreases	decrease	VERB
ftr-289	555	27	,	,	PUNCT
ftr-289	555	28	so	so	SCONJ
ftr-289	555	29	enforcement	enforcement	NOUN
ftr-289	555	30	-	-	PUNCT
ftr-289	555	31	imposed	impose	VERB
ftr-289	555	32	costs	cost	NOUN
ftr-289	555	33	shrink	shrink	VERB
ftr-289	555	34	,	,	PUNCT
ftr-289	555	35	making	make	VERB
ftr-289	555	36	the	the	DET
ftr-289	555	37	market	market	NOUN
ftr-289	555	38	all	all	DET
ftr-289	555	39	the	the	PRON
ftr-289	555	40	more	more	ADV
ftr-289	555	41	appealing	appealing	ADJ
ftr-289	555	42	.	.	PUNCT
ftr-289	555	43	”	"	PUNCT
ftr-289	555	44	)	)	PUNCT
ftr-289	555	45	;	;	PUNCT
ftr-289	555	46	mark	mark	PROPN
ftr-289	555	47	a.r	a.r	PROPN
ftr-289	555	48	.	.	PROPN
ftr-289	555	49	kleiman	kleiman	PROPN
ftr-289	555	50	&	&	CCONJ
ftr-289	555	51	kerry	kerry	PROPN
ftr-289	555	52	d.	d.	PROPN
ftr-289	555	53	smith	smith	PROPN
ftr-289	555	54	,	,	PUNCT
ftr-289	555	55	state	state	NOUN
ftr-289	555	56	and	and	CCONJ
ftr-289	555	57	local	local	ADJ
ftr-289	555	58	drug	drug	NOUN
ftr-289	555	59	enforcement	enforcement	NOUN
ftr-289	555	60	:	:	PUNCT
ftr-289	555	61	in	in	ADP
ftr-289	555	62	search	search	NOUN
ftr-289	555	63	of	of	ADP
ftr-289	555	64	a	a	DET
ftr-289	555	65	strategy	strategy	NOUN
ftr-289	555	66	,	,	PUNCT
ftr-289	555	67	13	13	NUM
ftr-289	555	68	crime	crime	NOUN
ftr-289	555	69	&	&	CCONJ
ftr-289	555	70	just	just	ADV
ftr-289	555	71	.	.	PUNCT
ftr-289	556	1	69	69	NUM
ftr-289	556	2	,	,	PUNCT
ftr-289	556	3	88	88	NUM
ftr-289	556	4	(	(	PUNCT
ftr-289	556	5	1990	1990	NUM
ftr-289	556	6	)	)	PUNCT
ftr-289	556	7	;	;	PUNCT
ftr-289	556	8	lando	lando	PROPN
ftr-289	556	9	&	&	CCONJ
ftr-289	556	10	shavell	shavell	PROPN
ftr-289	556	11	,	,	PUNCT
ftr-289	556	12	the	the	DET
ftr-289	556	13	advantage	advantage	NOUN
ftr-289	556	14	,	,	PUNCT
ftr-289	556	15	supra	supra	PROPN
ftr-289	556	16	note	note	NOUN
ftr-289	556	17	91	91	NUM
ftr-289	556	18	;	;	PUNCT
ftr-289	556	19	lazear	lazear	ADJ
ftr-289	556	20	,	,	PUNCT
ftr-289	556	21	speeding	speeding	NOUN
ftr-289	556	22	,	,	PUNCT
ftr-289	556	23	supra	supra	PROPN
ftr-289	556	24	note	note	NOUN
ftr-289	556	25	91	91	NUM
ftr-289	556	26	.	.	PUNCT
ftr-289	557	1	for	for	ADP
ftr-289	557	2	less	less	ADV
ftr-289	557	3	formal	formal	ADJ
ftr-289	557	4	support	support	NOUN
ftr-289	557	5	for	for	ADP
ftr-289	557	6	this	this	DET
ftr-289	557	7	theory	theory	NOUN
ftr-289	557	8	,	,	PUNCT
ftr-289	557	9	see	see	VERB
ftr-289	557	10	,	,	PUNCT
ftr-289	557	11	for	for	ADP
ftr-289	557	12	example	example	NOUN
ftr-289	557	13	,	,	PUNCT
ftr-289	557	14	kennedy	kennedy	PROPN
ftr-289	557	15	,	,	PUNCT
ftr-289	557	16	do	do	AUX
ftr-289	557	17	n’t	not	PART
ftr-289	557	18	shoot	shoot	VERB
ftr-289	557	19	,	,	PUNCT
ftr-289	557	20	supra	supra	PROPN
ftr-289	557	21	note	note	NOUN
ftr-289	557	22	70	70	NUM
ftr-289	557	23	,	,	PUNCT
ftr-289	557	24	at	at	ADP
ftr-289	557	25	95	95	NUM
ftr-289	557	26	(	(	PUNCT
ftr-289	557	27	discussing	discuss	VERB
ftr-289	557	28	the	the	DET
ftr-289	557	29	utility	utility	NOUN
ftr-289	557	30	of	of	ADP
ftr-289	557	31	picking	pick	VERB
ftr-289	557	32	off	off	ADP
ftr-289	557	33	“	"	PUNCT
ftr-289	557	34	a	a	DET
ftr-289	557	35	bite	bite	NOUN
ftr-289	557	36	-	-	PUNCT
ftr-289	557	37	size	size	NOUN
ftr-289	557	38	piece	piece	NOUN
ftr-289	557	39	,	,	PUNCT
ftr-289	557	40	something	something	PRON
ftr-289	557	41	you	you	PRON
ftr-289	557	42	can	can	AUX
ftr-289	557	43	handle	handle	VERB
ftr-289	557	44	”	"	PUNCT
ftr-289	557	45	)	)	PUNCT
ftr-289	557	46	.	.	PUNCT
ftr-289	558	1	but	but	CCONJ
ftr-289	558	2	see	see	VERB
ftr-289	558	3	alm	alm	PROPN
ftr-289	558	4	&	&	CCONJ
ftr-289	558	5	mckee	mckee	PROPN
ftr-289	558	6	,	,	PUNCT
ftr-289	558	7	audit	audit	NOUN
ftr-289	558	8	certainty	certainty	NOUN
ftr-289	558	9	,	,	PUNCT
ftr-289	558	10	supra	supra	PROPN
ftr-289	558	11	note	note	NOUN
ftr-289	558	12	95	95	NUM
ftr-289	558	13	,	,	PUNCT
ftr-289	558	14	at	at	ADP
ftr-289	558	15	814	814	NUM
ftr-289	558	16	(	(	PUNCT
ftr-289	558	17	concluding	conclude	VERB
ftr-289	558	18	that	that	PRON
ftr-289	558	19	,	,	PUNCT
ftr-289	558	20	under	under	ADP
ftr-289	558	21	certain	certain	ADJ
ftr-289	558	22	parameters	parameter	NOUN
ftr-289	558	23	,	,	PUNCT
ftr-289	558	24	pre	pre	VERB
ftr-289	558	25	-	-	VERB
ftr-289	558	26	announcing	announce	VERB
ftr-289	558	27	the	the	DET
ftr-289	558	28	subjects	subject	NOUN
ftr-289	558	29	of	of	ADP
ftr-289	558	30	audit	audit	NOUN
ftr-289	558	31	is	be	AUX
ftr-289	558	32	bound	bind	VERB
ftr-289	558	33	to	to	PART
ftr-289	558	34	result	result	VERB
ftr-289	558	35	in	in	ADP
ftr-289	558	36	a	a	DET
ftr-289	558	37	“	"	PUNCT
ftr-289	558	38	fall	fall	NOUN
ftr-289	558	39	in	in	ADP
ftr-289	558	40	overall	overall	ADJ
ftr-289	558	41	compliance	compliance	NOUN
ftr-289	558	42	”	"	PUNCT
ftr-289	558	43	)	)	PUNCT
ftr-289	558	44	.	.	PUNCT
ftr-289	559	1	98	98	NUM
ftr-289	559	2	.	.	PUNCT
ftr-289	560	1	of	of	ADP
ftr-289	560	2	course	course	ADV
ftr-289	560	3	,	,	PUNCT
ftr-289	560	4	some	some	DET
ftr-289	560	5	regulated	regulated	ADJ
ftr-289	560	6	parties	party	NOUN
ftr-289	560	7	will	will	AUX
ftr-289	560	8	take	take	VERB
ftr-289	560	9	into	into	ADP
ftr-289	560	10	account	account	NOUN
ftr-289	560	11	more	more	ADV
ftr-289	560	12	than	than	SCONJ
ftr-289	560	13	just	just	ADV
ftr-289	560	14	expected	expect	VERB
ftr-289	560	15	monetary	monetary	ADJ
ftr-289	560	16	benefits	benefit	NOUN
ftr-289	560	17	and	and	CCONJ
ftr-289	560	18	costs	cost	NOUN
ftr-289	560	19	in	in	ADP
ftr-289	560	20	determining	determine	VERB
ftr-289	560	21	whether	whether	SCONJ
ftr-289	560	22	to	to	PART
ftr-289	560	23	comply	comply	VERB
ftr-289	560	24	.	.	PUNCT
ftr-289	561	1	nonetheless	nonetheless	ADV
ftr-289	561	2	,	,	PUNCT
ftr-289	561	3	an	an	DET
ftr-289	561	4	economic	economic	ADJ
ftr-289	561	5	case	case	NOUN
ftr-289	561	6	for	for	ADP
ftr-289	561	7	concentration	concentration	NOUN
ftr-289	561	8	applies	applie	NOUN
ftr-289	561	9	,	,	PUNCT
ftr-289	561	10	even	even	ADV
ftr-289	561	11	when	when	SCONJ
ftr-289	561	12	the	the	DET
ftr-289	561	13	parties	party	NOUN
ftr-289	561	14	in	in	ADP
ftr-289	561	15	the	the	DET
ftr-289	561	16	population	population	NOUN
ftr-289	561	17	have	have	VERB
ftr-289	561	18	different	different	ADJ
ftr-289	561	19	inclinations	inclination	NOUN
ftr-289	561	20	toward	toward	ADP
ftr-289	561	21	compliance	compliance	NOUN
ftr-289	561	22	.	.	PUNCT
ftr-289	562	1	see	see	VERB
ftr-289	562	2	eeckhout	eeckhout	NOUN
ftr-289	562	3	et	et	PROPN
ftr-289	562	4	al	al	PROPN
ftr-289	562	5	.	.	PROPN
ftr-289	562	6	,	,	PUNCT
ftr-289	562	7	a	a	DET
ftr-289	562	8	theory	theory	NOUN
ftr-289	562	9	of	of	ADP
ftr-289	562	10	optimal	optimal	ADJ
ftr-289	562	11	random	random	ADJ
ftr-289	562	12	enforcement	enforcement	NOUN
ftr-289	562	13	,	,	PUNCT
ftr-289	562	14	supra	supra	PROPN
ftr-289	562	15	note	note	PROPN
ftr-289	562	16	97	97	NUM
ftr-289	562	17	,	,	PUNCT
ftr-289	562	18	at	at	ADP
ftr-289	562	19	1105	1105	NUM
ftr-289	562	20	(	(	PUNCT
ftr-289	562	21	setting	set	VERB
ftr-289	562	22	forth	forth	ADP
ftr-289	562	23	an	an	DET
ftr-289	562	24	example	example	NOUN
ftr-289	562	25	in	in	ADP
ftr-289	562	26	which	which	PRON
ftr-289	562	27	half	half	NOUN
ftr-289	562	28	of	of	ADP
ftr-289	562	29	the	the	DET
ftr-289	562	30	population	population	NOUN
ftr-289	562	31	will	will	AUX
ftr-289	562	32	never	never	ADV
ftr-289	562	33	violate	violate	VERB
ftr-289	562	34	a	a	DET
ftr-289	562	35	law	law	NOUN
ftr-289	562	36	and	and	CCONJ
ftr-289	562	37	half	half	NOUN
ftr-289	562	38	of	of	ADP
ftr-289	562	39	the	the	DET
ftr-289	562	40	348	348	NUM
ftr-289	562	41	florida	florida	PROPN
ftr-289	562	42	tax	tax	NOUN
ftr-289	562	43	review	review	NOUN
ftr-289	563	1	[	[	X
ftr-289	563	2	vol	vol	NOUN
ftr-289	563	3	.	.	PUNCT
ftr-289	564	1	16:6	16:6	NUM
ftr-289	564	2	$	$	SYM
ftr-289	564	3	1,250	1,250	NUM
ftr-289	564	4	.	.	PUNCT
ftr-289	565	1	the	the	DET
ftr-289	565	2	city	city	NOUN
ftr-289	565	3	has	have	VERB
ftr-289	565	4	$	$	SYM
ftr-289	565	5	100,000	100,000	NUM
ftr-289	565	6	to	to	PART
ftr-289	565	7	spend	spend	VERB
ftr-289	565	8	on	on	ADP
ftr-289	565	9	catching	catch	VERB
ftr-289	565	10	violators	violator	NOUN
ftr-289	565	11	.	.	PUNCT
ftr-289	566	1	it	it	PRON
ftr-289	566	2	costs	cost	VERB
ftr-289	566	3	the	the	DET
ftr-289	566	4	city	city	NOUN
ftr-289	566	5	$	$	SYM
ftr-289	566	6	50	50	NUM
ftr-289	566	7	to	to	PART
ftr-289	566	8	catch	catch	VERB
ftr-289	566	9	a	a	DET
ftr-289	566	10	violator	violator	NOUN
ftr-289	566	11	.	.	PUNCT
ftr-289	567	1	based	base	VERB
ftr-289	567	2	on	on	ADP
ftr-289	567	3	these	these	DET
ftr-289	567	4	constraints	constraint	NOUN
ftr-289	567	5	,	,	PUNCT
ftr-289	567	6	the	the	DET
ftr-289	567	7	police	police	NOUN
ftr-289	567	8	force	force	NOUN
ftr-289	567	9	has	have	VERB
ftr-289	567	10	enough	enough	ADJ
ftr-289	567	11	resources	resource	NOUN
ftr-289	567	12	to	to	PART
ftr-289	567	13	be	be	AUX
ftr-289	567	14	able	able	ADJ
ftr-289	567	15	to	to	PART
ftr-289	567	16	catch	catch	VERB
ftr-289	567	17	2,000	2,000	NUM
ftr-289	567	18	violators	violator	NOUN
ftr-289	567	19	.	.	PUNCT
ftr-289	568	1	99	99	NUM
ftr-289	569	1	any	any	DET
ftr-289	569	2	given	give	VERB
ftr-289	569	3	business	business	NOUN
ftr-289	569	4	’s	’s	PART
ftr-289	569	5	probability	probability	NOUN
ftr-289	569	6	of	of	ADP
ftr-289	569	7	being	be	AUX
ftr-289	569	8	caught	catch	VERB
ftr-289	569	9	violating	violate	VERB
ftr-289	569	10	is	be	AUX
ftr-289	569	11	therefore	therefore	ADV
ftr-289	569	12	20	20	NUM
ftr-289	569	13	percent	percent	NOUN
ftr-289	569	14	.	.	PUNCT
ftr-289	570	1	100	100	NUM
ftr-289	570	2	if	if	SCONJ
ftr-289	570	3	a	a	DET
ftr-289	570	4	violator	violator	NOUN
ftr-289	570	5	is	be	AUX
ftr-289	570	6	caught	catch	VERB
ftr-289	570	7	,	,	PUNCT
ftr-289	570	8	the	the	DET
ftr-289	570	9	violator	violator	NOUN
ftr-289	570	10	will	will	AUX
ftr-289	570	11	have	have	VERB
ftr-289	570	12	to	to	PART
ftr-289	570	13	pay	pay	VERB
ftr-289	570	14	back	back	ADP
ftr-289	570	15	the	the	DET
ftr-289	570	16	$	$	SYM
ftr-289	570	17	1,250	1,250	NUM
ftr-289	570	18	benefit	benefit	NOUN
ftr-289	570	19	,	,	PUNCT
ftr-289	570	20	plus	plus	CCONJ
ftr-289	570	21	a	a	DET
ftr-289	570	22	fine	fine	NOUN
ftr-289	570	23	of	of	ADP
ftr-289	570	24	$	$	SYM
ftr-289	570	25	250	250	NUM
ftr-289	570	26	.	.	PUNCT
ftr-289	571	1	101	101	NUM
ftr-289	571	2	each	each	DET
ftr-289	571	3	business	business	NOUN
ftr-289	571	4	’s	’s	PART
ftr-289	571	5	expected	expect	VERB
ftr-289	571	6	benefit	benefit	NOUN
ftr-289	571	7	from	from	ADP
ftr-289	571	8	violating	violate	VERB
ftr-289	571	9	is	be	AUX
ftr-289	571	10	$	$	SYM
ftr-289	571	11	1,000	1,000	NUM
ftr-289	571	12	,	,	PUNCT
ftr-289	571	13	102	102	NUM
ftr-289	571	14	and	and	CCONJ
ftr-289	571	15	each	each	DET
ftr-289	571	16	business	business	NOUN
ftr-289	571	17	’s	’s	PART
ftr-289	571	18	expected	expect	VERB
ftr-289	571	19	cost	cost	NOUN
ftr-289	571	20	from	from	ADP
ftr-289	571	21	violating	violate	VERB
ftr-289	571	22	is	be	AUX
ftr-289	571	23	$	$	SYM
ftr-289	571	24	50	50	NUM
ftr-289	571	25	(	(	PUNCT
ftr-289	571	26	relative	relative	ADJ
ftr-289	571	27	,	,	PUNCT
ftr-289	571	28	in	in	ADP
ftr-289	571	29	each	each	DET
ftr-289	571	30	case	case	NOUN
ftr-289	571	31	,	,	PUNCT
ftr-289	571	32	to	to	ADP
ftr-289	571	33	the	the	DET
ftr-289	571	34	amount	amount	NOUN
ftr-289	571	35	that	that	PRON
ftr-289	571	36	the	the	DET
ftr-289	571	37	business	business	NOUN
ftr-289	571	38	would	would	AUX
ftr-289	571	39	have	have	AUX
ftr-289	571	40	paid	pay	VERB
ftr-289	571	41	without	without	ADP
ftr-289	571	42	violating	violate	VERB
ftr-289	571	43	)	)	PUNCT
ftr-289	571	44	.	.	PUNCT
ftr-289	572	1	103	103	NUM
ftr-289	573	1	the	the	DET
ftr-289	573	2	expected	expect	VERB
ftr-289	573	3	cost	cost	NOUN
ftr-289	573	4	from	from	ADP
ftr-289	573	5	violating	violate	VERB
ftr-289	573	6	is	be	AUX
ftr-289	573	7	less	less	ADJ
ftr-289	573	8	than	than	ADP
ftr-289	573	9	the	the	DET
ftr-289	573	10	expected	expect	VERB
ftr-289	573	11	benefit	benefit	NOUN
ftr-289	573	12	.	.	PUNCT
ftr-289	574	1	as	as	ADP
ftr-289	574	2	a	a	DET
ftr-289	574	3	result	result	NOUN
ftr-289	574	4	,	,	PUNCT
ftr-289	574	5	assuming	assume	VERB
ftr-289	574	6	that	that	SCONJ
ftr-289	574	7	the	the	DET
ftr-289	574	8	businesses	business	NOUN
ftr-289	574	9	take	take	VERB
ftr-289	574	10	into	into	ADP
ftr-289	574	11	account	account	NOUN
ftr-289	574	12	solely	solely	ADV
ftr-289	574	13	expected	expect	VERB
ftr-289	574	14	monetary	monetary	ADJ
ftr-289	574	15	benefits	benefit	NOUN
ftr-289	574	16	and	and	CCONJ
ftr-289	574	17	costs	cost	NOUN
ftr-289	574	18	,	,	PUNCT
ftr-289	574	19	104	104	NUM
ftr-289	574	20	every	every	DET
ftr-289	574	21	business	business	NOUN
ftr-289	574	22	will	will	AUX
ftr-289	574	23	violate	violate	VERB
ftr-289	574	24	.	.	PUNCT
ftr-289	575	1	given	give	VERB
ftr-289	575	2	the	the	DET
ftr-289	575	3	benefits	benefit	NOUN
ftr-289	575	4	and	and	CCONJ
ftr-289	575	5	costs	cost	NOUN
ftr-289	575	6	of	of	ADP
ftr-289	575	7	violating	violate	VERB
ftr-289	575	8	,	,	PUNCT
ftr-289	575	9	a	a	DET
ftr-289	575	10	prospective	prospective	ADJ
ftr-289	575	11	violator	violator	NOUN
ftr-289	575	12	must	must	AUX
ftr-289	575	13	have	have	VERB
ftr-289	575	14	a	a	DET
ftr-289	575	15	greater	great	ADJ
ftr-289	575	16	than	than	ADP
ftr-289	575	17	83.3	83.3	NUM
ftr-289	575	18	percent	percent	NOUN
ftr-289	575	19	chance	chance	NOUN
ftr-289	575	20	of	of	ADP
ftr-289	575	21	being	be	AUX
ftr-289	575	22	caught	catch	VERB
ftr-289	575	23	in	in	ADP
ftr-289	575	24	order	order	NOUN
ftr-289	575	25	to	to	PART
ftr-289	575	26	choose	choose	VERB
ftr-289	575	27	not	not	PART
ftr-289	575	28	to	to	PART
ftr-289	575	29	violate	violate	VERB
ftr-289	575	30	.	.	PUNCT
ftr-289	576	1	105	105	NUM
ftr-289	576	2	when	when	SCONJ
ftr-289	576	3	the	the	DET
ftr-289	576	4	city	city	NOUN
ftr-289	576	5	’s	’s	PART
ftr-289	576	6	resources	resource	NOUN
ftr-289	576	7	are	be	AUX
ftr-289	576	8	spread	spread	VERB
ftr-289	576	9	across	across	ADP
ftr-289	576	10	the	the	DET
ftr-289	576	11	entire	entire	ADJ
ftr-289	576	12	population	population	NOUN
ftr-289	576	13	uniformly	uniformly	ADV
ftr-289	576	14	,	,	PUNCT
ftr-289	576	15	the	the	DET
ftr-289	576	16	city	city	NOUN
ftr-289	576	17	can	can	AUX
ftr-289	576	18	not	not	PART
ftr-289	576	19	create	create	VERB
ftr-289	576	20	an	an	DET
ftr-289	576	21	83.3	83.3	NUM
ftr-289	576	22	percent	percent	NOUN
ftr-289	576	23	chance	chance	NOUN
ftr-289	576	24	of	of	ADP
ftr-289	576	25	being	be	AUX
ftr-289	576	26	caught	catch	VERB
ftr-289	576	27	.	.	PUNCT
ftr-289	577	1	this	this	DET
ftr-289	577	2	problem	problem	NOUN
ftr-289	577	3	can	can	AUX
ftr-289	577	4	be	be	AUX
ftr-289	577	5	solved	solve	VERB
ftr-289	577	6	by	by	ADP
ftr-289	577	7	concentrating	concentrate	VERB
ftr-289	577	8	the	the	DET
ftr-289	577	9	city	city	NOUN
ftr-289	577	10	’s	’s	PART
ftr-289	577	11	resources	resource	NOUN
ftr-289	577	12	on	on	ADP
ftr-289	577	13	a	a	DET
ftr-289	577	14	smaller	small	ADJ
ftr-289	577	15	subset	subset	NOUN
ftr-289	577	16	of	of	ADP
ftr-289	577	17	the	the	DET
ftr-289	577	18	population	population	NOUN
ftr-289	577	19	,	,	PUNCT
ftr-289	577	20	so	so	SCONJ
ftr-289	577	21	that	that	SCONJ
ftr-289	577	22	at	at	ADV
ftr-289	577	23	least	least	ADJ
ftr-289	577	24	that	that	DET
ftr-289	577	25	subset	subset	NOUN
ftr-289	577	26	has	have	VERB
ftr-289	577	27	sufficient	sufficient	ADJ
ftr-289	577	28	disincentives	disincentive	NOUN
ftr-289	577	29	to	to	PART
ftr-289	577	30	violate	violate	VERB
ftr-289	577	31	.	.	PUNCT
ftr-289	578	1	for	for	ADP
ftr-289	578	2	example	example	NOUN
ftr-289	578	3	,	,	PUNCT
ftr-289	578	4	the	the	DET
ftr-289	578	5	city	city	NOUN
ftr-289	578	6	could	could	AUX
ftr-289	578	7	announce	announce	VERB
ftr-289	578	8	that	that	SCONJ
ftr-289	578	9	it	it	PRON
ftr-289	578	10	is	be	AUX
ftr-289	578	11	going	go	VERB
ftr-289	578	12	to	to	PART
ftr-289	578	13	use	use	VERB
ftr-289	578	14	all	all	PRON
ftr-289	578	15	of	of	ADP
ftr-289	578	16	its	its	PRON
ftr-289	578	17	resources	resource	NOUN
ftr-289	578	18	on	on	ADP
ftr-289	578	19	2,399	2,399	NUM
ftr-289	578	20	businesses	business	NOUN
ftr-289	578	21	in	in	ADP
ftr-289	578	22	the	the	DET
ftr-289	578	23	population	population	NOUN
ftr-289	578	24	.	.	PUNCT
ftr-289	579	1	106	106	NUM
ftr-289	580	1	the	the	DET
ftr-289	580	2	businesses	business	NOUN
ftr-289	580	3	that	that	PRON
ftr-289	580	4	the	the	DET
ftr-289	580	5	city	city	NOUN
ftr-289	580	6	concentrates	concentrate	VERB
ftr-289	580	7	all	all	DET
ftr-289	580	8	its	its	PRON
ftr-289	580	9	resources	resource	NOUN
ftr-289	580	10	on	on	ADP
ftr-289	580	11	can	can	AUX
ftr-289	580	12	be	be	AUX
ftr-289	580	13	called	call	VERB
ftr-289	580	14	the	the	DET
ftr-289	580	15	“	"	PUNCT
ftr-289	580	16	enforcement	enforcement	NOUN
ftr-289	580	17	project	project	NOUN
ftr-289	580	18	.	.	PUNCT
ftr-289	580	19	”	"	PUNCT
ftr-289	581	1	if	if	SCONJ
ftr-289	581	2	the	the	DET
ftr-289	581	3	city	city	NOUN
ftr-289	581	4	uses	use	VERB
ftr-289	581	5	all	all	PRON
ftr-289	581	6	of	of	ADP
ftr-289	581	7	its	its	PRON
ftr-289	581	8	$	$	SYM
ftr-289	581	9	100,000	100,000	NUM
ftr-289	581	10	of	of	ADP
ftr-289	581	11	resources	resource	NOUN
ftr-289	581	12	on	on	ADP
ftr-289	581	13	this	this	DET
ftr-289	581	14	enforcement	enforcement	NOUN
ftr-289	581	15	project	project	NOUN
ftr-289	581	16	,	,	PUNCT
ftr-289	581	17	then	then	ADV
ftr-289	581	18	each	each	DET
ftr-289	581	19	business	business	NOUN
ftr-289	581	20	in	in	ADP
ftr-289	581	21	the	the	DET
ftr-289	581	22	enforcement	enforcement	NOUN
ftr-289	581	23	project	project	NOUN
ftr-289	581	24	will	will	AUX
ftr-289	581	25	have	have	VERB
ftr-289	581	26	a	a	DET
ftr-289	581	27	just	just	ADV
ftr-289	581	28	greater	great	ADJ
ftr-289	581	29	than	than	ADP
ftr-289	581	30	83.3	83.3	NUM
ftr-289	581	31	percent	percent	NOUN
ftr-289	581	32	chance	chance	NOUN
ftr-289	581	33	of	of	ADP
ftr-289	581	34	getting	getting	AUX
ftr-289	581	35	caught	catch	VERB
ftr-289	581	36	.	.	PUNCT
ftr-289	582	1	as	as	ADP
ftr-289	582	2	a	a	DET
ftr-289	582	3	result	result	NOUN
ftr-289	582	4	,	,	PUNCT
ftr-289	582	5	none	none	NOUN
ftr-289	582	6	of	of	ADP
ftr-289	582	7	the	the	DET
ftr-289	582	8	2,399	2,399	NUM
ftr-289	582	9	businesses	business	NOUN
ftr-289	582	10	in	in	ADP
ftr-289	582	11	the	the	DET
ftr-289	582	12	enforcement	enforcement	NOUN
ftr-289	582	13	project	project	NOUN
ftr-289	582	14	will	will	AUX
ftr-289	582	15	violate	violate	VERB
ftr-289	582	16	!	!	PUNCT
ftr-289	583	1	of	of	ADP
ftr-289	583	2	course	course	NOUN
ftr-289	583	3	,	,	PUNCT
ftr-289	583	4	assuming	assume	VERB
ftr-289	583	5	that	that	SCONJ
ftr-289	583	6	they	they	PRON
ftr-289	583	7	are	be	AUX
ftr-289	583	8	solely	solely	ADV
ftr-289	583	9	motivated	motivated	ADJ
ftr-289	583	10	by	by	ADP
ftr-289	583	11	the	the	DET
ftr-289	583	12	expected	expect	VERB
ftr-289	583	13	benefits	benefit	NOUN
ftr-289	583	14	and	and	CCONJ
ftr-289	583	15	costs	cost	NOUN
ftr-289	583	16	of	of	ADP
ftr-289	583	17	violating	violate	VERB
ftr-289	583	18	,	,	PUNCT
ftr-289	583	19	the	the	DET
ftr-289	583	20	remaining	remain	VERB
ftr-289	583	21	businesses	business	NOUN
ftr-289	583	22	in	in	ADP
ftr-289	583	23	the	the	DET
ftr-289	583	24	population	population	NOUN
ftr-289	583	25	will	will	AUX
ftr-289	583	26	violate	violate	VERB
ftr-289	583	27	.	.	PUNCT
ftr-289	584	1	since	since	SCONJ
ftr-289	584	2	they	they	PRON
ftr-289	584	3	face	face	VERB
ftr-289	584	4	no	no	DET
ftr-289	584	5	chance	chance	NOUN
ftr-289	584	6	of	of	ADP
ftr-289	584	7	being	be	AUX
ftr-289	584	8	caught	catch	VERB
ftr-289	584	9	,	,	PUNCT
ftr-289	584	10	they	they	PRON
ftr-289	584	11	have	have	VERB
ftr-289	584	12	no	no	DET
ftr-289	584	13	expected	expect	VERB
ftr-289	584	14	monetary	monetary	ADJ
ftr-289	584	15	cost	cost	NOUN
ftr-289	584	16	from	from	ADP
ftr-289	584	17	population	population	NOUN
ftr-289	584	18	will	will	AUX
ftr-289	584	19	violate	violate	VERB
ftr-289	584	20	a	a	DET
ftr-289	584	21	law	law	NOUN
ftr-289	584	22	unless	unless	SCONJ
ftr-289	584	23	certain	certain	ADJ
ftr-289	584	24	to	to	PART
ftr-289	584	25	be	be	AUX
ftr-289	584	26	caught	catch	VERB
ftr-289	584	27	)	)	PUNCT
ftr-289	584	28	.	.	PUNCT
ftr-289	585	1	additionally	additionally	ADV
ftr-289	585	2	,	,	PUNCT
ftr-289	585	3	the	the	DET
ftr-289	585	4	regulated	regulated	ADJ
ftr-289	585	5	parties	party	NOUN
ftr-289	585	6	clearly	clearly	ADV
ftr-289	585	7	may	may	AUX
ftr-289	585	8	face	face	VERB
ftr-289	585	9	variable	variable	NOUN
ftr-289	585	10	,	,	PUNCT
ftr-289	585	11	rather	rather	ADV
ftr-289	585	12	than	than	ADP
ftr-289	585	13	the	the	DET
ftr-289	585	14	same	same	ADJ
ftr-289	585	15	,	,	PUNCT
ftr-289	585	16	expected	expect	VERB
ftr-289	585	17	monetary	monetary	ADJ
ftr-289	585	18	benefits	benefit	NOUN
ftr-289	585	19	and	and	CCONJ
ftr-289	585	20	costs	cost	NOUN
ftr-289	585	21	from	from	ADP
ftr-289	585	22	violating	violate	VERB
ftr-289	585	23	the	the	DET
ftr-289	585	24	rules	rule	NOUN
ftr-289	585	25	.	.	PUNCT
ftr-289	586	1	this	this	DET
ftr-289	586	2	example	example	NOUN
ftr-289	586	3	is	be	AUX
ftr-289	586	4	meant	mean	VERB
ftr-289	586	5	to	to	PART
ftr-289	586	6	illustrate	illustrate	VERB
ftr-289	586	7	the	the	DET
ftr-289	586	8	basic	basic	ADJ
ftr-289	586	9	economic	economic	ADJ
ftr-289	586	10	base	base	NOUN
ftr-289	586	11	case	case	NOUN
ftr-289	586	12	for	for	ADP
ftr-289	586	13	concentration	concentration	NOUN
ftr-289	586	14	.	.	PUNCT
ftr-289	587	1	discussion	discussion	NOUN
ftr-289	587	2	in	in	ADP
ftr-289	587	3	the	the	DET
ftr-289	587	4	text	text	NOUN
ftr-289	587	5	will	will	AUX
ftr-289	587	6	generalize	generalize	VERB
ftr-289	587	7	the	the	DET
ftr-289	587	8	point	point	NOUN
ftr-289	587	9	.	.	PUNCT
ftr-289	588	1	99	99	NUM
ftr-289	588	2	.	.	PUNCT
ftr-289	588	3	$	$	SYM
ftr-289	588	4	100,000	100,000	NUM
ftr-289	588	5	/	/	SYM
ftr-289	588	6	$	$	SYM
ftr-289	588	7	50	50	NUM
ftr-289	588	8	=	=	SYM
ftr-289	588	9	2,000	2,000	NUM
ftr-289	588	10	.	.	NOUN
ftr-289	589	1	100	100	NUM
ftr-289	589	2	.	.	X
ftr-289	589	3	2,000	2,000	NUM
ftr-289	589	4	/	/	SYM
ftr-289	589	5	10,000	10,000	NUM
ftr-289	589	6	=	=	SYM
ftr-289	589	7	20	20	NUM
ftr-289	589	8	percent	percent	NOUN
ftr-289	589	9	.	.	PUNCT
ftr-289	590	1	101	101	NUM
ftr-289	590	2	.	.	PUNCT
ftr-289	591	1	this	this	DET
ftr-289	591	2	fine	fine	NOUN
ftr-289	591	3	is	be	AUX
ftr-289	591	4	not	not	PART
ftr-289	591	5	meant	mean	VERB
ftr-289	591	6	to	to	PART
ftr-289	591	7	capture	capture	VERB
ftr-289	591	8	the	the	DET
ftr-289	591	9	social	social	ADJ
ftr-289	591	10	cost	cost	NOUN
ftr-289	591	11	from	from	ADP
ftr-289	591	12	violating	violate	VERB
ftr-289	591	13	.	.	PUNCT
ftr-289	592	1	rather	rather	ADV
ftr-289	592	2	,	,	PUNCT
ftr-289	592	3	by	by	ADP
ftr-289	592	4	assumption	assumption	NOUN
ftr-289	592	5	,	,	PUNCT
ftr-289	592	6	the	the	DET
ftr-289	592	7	fine	fine	NOUN
ftr-289	592	8	is	be	AUX
ftr-289	592	9	limited	limit	VERB
ftr-289	592	10	to	to	ADP
ftr-289	592	11	a	a	DET
ftr-289	592	12	suboptimal	suboptimal	ADJ
ftr-289	592	13	amount	amount	NOUN
ftr-289	592	14	.	.	PUNCT
ftr-289	593	1	102	102	NUM
ftr-289	593	2	.	.	SYM
ftr-289	593	3	80	80	NUM
ftr-289	593	4	percent	percent	NOUN
ftr-289	593	5	x	x	NOUN
ftr-289	593	6	$	$	SYM
ftr-289	593	7	1,250	1,250	NUM
ftr-289	593	8	=	=	SYM
ftr-289	593	9	$	$	SYM
ftr-289	593	10	1,000	1,000	NUM
ftr-289	593	11	.	.	PUNCT
ftr-289	594	1	103	103	NUM
ftr-289	594	2	.	.	NOUN
ftr-289	594	3	20	20	NUM
ftr-289	594	4	percent	percent	NOUN
ftr-289	594	5	x	x	SYM
ftr-289	594	6	$	$	SYM
ftr-289	594	7	250=	250=	NUM
ftr-289	594	8	$	$	SYM
ftr-289	594	9	50	50	NUM
ftr-289	594	10	.	.	PUNCT
ftr-289	595	1	104	104	NUM
ftr-289	595	2	.	.	PUNCT
ftr-289	596	1	this	this	DET
ftr-289	596	2	assumption	assumption	NOUN
ftr-289	596	3	will	will	AUX
ftr-289	596	4	be	be	AUX
ftr-289	596	5	complicated	complicate	VERB
ftr-289	596	6	further	far	ADV
ftr-289	596	7	in	in	ADP
ftr-289	596	8	other	other	ADJ
ftr-289	596	9	parts	part	NOUN
ftr-289	596	10	of	of	ADP
ftr-289	596	11	this	this	DET
ftr-289	596	12	article	article	NOUN
ftr-289	596	13	.	.	PUNCT
ftr-289	597	1	105	105	NUM
ftr-289	597	2	.	.	PUNCT
ftr-289	598	1	to	to	PART
ftr-289	598	2	reach	reach	VERB
ftr-289	598	3	this	this	DET
ftr-289	598	4	conclusion	conclusion	NOUN
ftr-289	598	5	,	,	PUNCT
ftr-289	598	6	solve	solve	VERB
ftr-289	598	7	for	for	ADP
ftr-289	598	8	p	p	NOUN
ftr-289	598	9	in	in	ADP
ftr-289	598	10	the	the	DET
ftr-289	598	11	equation	equation	NOUN
ftr-289	598	12	:	:	PUNCT
ftr-289	598	13	(	(	PUNCT
ftr-289	598	14	$	$	SYM
ftr-289	598	15	1,250	1,250	NUM
ftr-289	598	16	x	x	SYM
ftr-289	598	17	(	(	PUNCT
ftr-289	598	18	1	1	NUM
ftr-289	598	19	-	-	PUNCT
ftr-289	598	20	p	p	NOUN
ftr-289	598	21	)	)	PUNCT
ftr-289	598	22	)	)	PUNCT
ftr-289	599	1	<	<	X
ftr-289	599	2	(	(	PUNCT
ftr-289	599	3	p	p	X
ftr-289	599	4	x	x	INTJ
ftr-289	599	5	$	$	SYM
ftr-289	599	6	250	250	NUM
ftr-289	599	7	)	)	PUNCT
ftr-289	599	8	.	.	PUNCT
ftr-289	600	1	106	106	NUM
ftr-289	600	2	.	.	PUNCT
ftr-289	601	1	to	to	PART
ftr-289	601	2	reach	reach	VERB
ftr-289	601	3	this	this	DET
ftr-289	601	4	number	number	NOUN
ftr-289	601	5	,	,	PUNCT
ftr-289	601	6	solve	solve	VERB
ftr-289	601	7	for	for	ADP
ftr-289	601	8	n	n	NOUN
ftr-289	601	9	in	in	ADP
ftr-289	601	10	the	the	DET
ftr-289	601	11	equation	equation	NOUN
ftr-289	601	12	2,000	2,000	NUM
ftr-289	601	13	/	/	SYM
ftr-289	601	14	n	n	CCONJ
ftr-289	601	15	>	>	SYM
ftr-289	601	16	83.3	83.3	NUM
ftr-289	601	17	percent	percent	NOUN
ftr-289	601	18	.	.	PUNCT
ftr-289	602	1	2014	2014	NUM
ftr-289	602	2	]	]	PUNCT
ftr-289	602	3	concentrated	concentrated	ADJ
ftr-289	602	4	enforcement	enforcement	NOUN
ftr-289	602	5	349	349	NUM
ftr-289	602	6	violating	violating	NOUN
ftr-289	602	7	.	.	PUNCT
ftr-289	603	1	however	however	ADV
ftr-289	603	2	,	,	PUNCT
ftr-289	603	3	by	by	ADP
ftr-289	603	4	assumption	assumption	NOUN
ftr-289	603	5	,	,	PUNCT
ftr-289	603	6	they	they	PRON
ftr-289	603	7	were	be	AUX
ftr-289	603	8	already	already	ADV
ftr-289	603	9	violating	violate	VERB
ftr-289	603	10	because	because	SCONJ
ftr-289	603	11	,	,	PUNCT
ftr-289	603	12	without	without	ADP
ftr-289	603	13	the	the	DET
ftr-289	603	14	concentration	concentration	NOUN
ftr-289	603	15	of	of	ADP
ftr-289	603	16	the	the	DET
ftr-289	603	17	city	city	NOUN
ftr-289	603	18	’s	’s	PART
ftr-289	603	19	resources	resource	NOUN
ftr-289	603	20	,	,	PUNCT
ftr-289	603	21	no	no	DET
ftr-289	603	22	business	business	NOUN
ftr-289	603	23	in	in	ADP
ftr-289	603	24	the	the	DET
ftr-289	603	25	population	population	NOUN
ftr-289	603	26	had	have	VERB
ftr-289	603	27	sufficient	sufficient	ADJ
ftr-289	603	28	disincentive	disincentive	ADJ
ftr-289	603	29	to	to	PART
ftr-289	603	30	violate	violate	VERB
ftr-289	603	31	.	.	PUNCT
ftr-289	604	1	as	as	ADP
ftr-289	604	2	a	a	DET
ftr-289	604	3	result	result	NOUN
ftr-289	604	4	,	,	PUNCT
ftr-289	604	5	even	even	ADV
ftr-289	604	6	though	though	SCONJ
ftr-289	604	7	the	the	DET
ftr-289	604	8	concentration	concentration	NOUN
ftr-289	604	9	of	of	ADP
ftr-289	604	10	resources	resource	NOUN
ftr-289	604	11	on	on	ADP
ftr-289	604	12	the	the	DET
ftr-289	604	13	enforcement	enforcement	NOUN
ftr-289	604	14	project	project	NOUN
ftr-289	604	15	gives	give	VERB
ftr-289	604	16	the	the	DET
ftr-289	604	17	businesses	business	NOUN
ftr-289	604	18	outside	outside	ADP
ftr-289	604	19	the	the	DET
ftr-289	604	20	enforcement	enforcement	NOUN
ftr-289	604	21	project	project	NOUN
ftr-289	604	22	free	free	ADJ
ftr-289	604	23	license	license	NOUN
ftr-289	604	24	to	to	PART
ftr-289	604	25	violate	violate	VERB
ftr-289	604	26	,	,	PUNCT
ftr-289	604	27	the	the	DET
ftr-289	604	28	concentration	concentration	NOUN
ftr-289	604	29	nonetheless	nonetheless	ADV
ftr-289	604	30	caused	cause	VERB
ftr-289	604	31	2,399	2,399	NUM
ftr-289	604	32	fewer	few	ADJ
ftr-289	604	33	businesses	business	NOUN
ftr-289	604	34	to	to	PART
ftr-289	604	35	violate	violate	VERB
ftr-289	604	36	.	.	PUNCT
ftr-289	605	1	107	107	NUM
ftr-289	605	2	107	107	NUM
ftr-289	605	3	.	.	PUNCT
ftr-289	606	1	readers	reader	NOUN
ftr-289	606	2	might	might	AUX
ftr-289	606	3	notice	notice	VERB
ftr-289	606	4	that	that	SCONJ
ftr-289	606	5	translating	translate	VERB
ftr-289	606	6	this	this	DET
ftr-289	606	7	example	example	NOUN
ftr-289	606	8	into	into	ADP
ftr-289	606	9	the	the	DET
ftr-289	606	10	tax	tax	NOUN
ftr-289	606	11	context	context	NOUN
ftr-289	606	12	presents	present	VERB
ftr-289	606	13	some	some	DET
ftr-289	606	14	issues	issue	NOUN
ftr-289	606	15	.	.	PUNCT
ftr-289	607	1	if	if	SCONJ
ftr-289	607	2	the	the	DET
ftr-289	607	3	example	example	NOUN
ftr-289	607	4	in	in	ADP
ftr-289	607	5	the	the	DET
ftr-289	607	6	text	text	NOUN
ftr-289	607	7	were	be	AUX
ftr-289	607	8	applied	apply	VERB
ftr-289	607	9	in	in	ADP
ftr-289	607	10	the	the	DET
ftr-289	607	11	tax	tax	NOUN
ftr-289	607	12	context	context	NOUN
ftr-289	607	13	,	,	PUNCT
ftr-289	607	14	the	the	DET
ftr-289	607	15	concentrated	concentrate	VERB
ftr-289	607	16	enforcement	enforcement	NOUN
ftr-289	607	17	would	would	AUX
ftr-289	607	18	maximize	maximize	VERB
ftr-289	607	19	compliance	compliance	NOUN
ftr-289	607	20	(	(	PUNCT
ftr-289	607	21	by	by	ADP
ftr-289	607	22	causing	cause	VERB
ftr-289	607	23	2,399	2,399	NUM
ftr-289	607	24	fewer	few	ADJ
ftr-289	607	25	businesses	business	NOUN
ftr-289	607	26	to	to	PART
ftr-289	607	27	violate	violate	VERB
ftr-289	607	28	)	)	PUNCT
ftr-289	607	29	.	.	PUNCT
ftr-289	608	1	however	however	ADV
ftr-289	608	2	,	,	PUNCT
ftr-289	608	3	strictly	strictly	ADV
ftr-289	608	4	speaking	speak	VERB
ftr-289	608	5	,	,	PUNCT
ftr-289	608	6	the	the	DET
ftr-289	608	7	concentration	concentration	NOUN
ftr-289	608	8	would	would	AUX
ftr-289	608	9	actually	actually	ADV
ftr-289	608	10	produce	produce	VERB
ftr-289	608	11	slightly	slightly	ADV
ftr-289	608	12	less	less	ADJ
ftr-289	608	13	revenue	revenue	NOUN
ftr-289	608	14	.	.	PUNCT
ftr-289	609	1	without	without	ADP
ftr-289	609	2	concentration	concentration	NOUN
ftr-289	609	3	,	,	PUNCT
ftr-289	609	4	all	all	DET
ftr-289	609	5	businesses	business	NOUN
ftr-289	609	6	would	would	AUX
ftr-289	609	7	violate	violate	VERB
ftr-289	609	8	.	.	PUNCT
ftr-289	610	1	however	however	ADV
ftr-289	610	2	,	,	PUNCT
ftr-289	610	3	2,000	2,000	NUM
ftr-289	610	4	businesses	business	NOUN
ftr-289	610	5	would	would	AUX
ftr-289	610	6	still	still	ADV
ftr-289	610	7	get	get	AUX
ftr-289	610	8	caught	catch	VERB
ftr-289	610	9	violating	violate	VERB
ftr-289	610	10	,	,	PUNCT
ftr-289	610	11	and	and	CCONJ
ftr-289	610	12	such	such	ADJ
ftr-289	610	13	businesses	business	NOUN
ftr-289	610	14	would	would	AUX
ftr-289	610	15	have	have	VERB
ftr-289	610	16	to	to	PART
ftr-289	610	17	pay	pay	VERB
ftr-289	610	18	back	back	ADP
ftr-289	610	19	the	the	DET
ftr-289	610	20	$	$	SYM
ftr-289	610	21	1,250	1,250	NUM
ftr-289	610	22	tax	tax	NOUN
ftr-289	610	23	liability	liability	NOUN
ftr-289	610	24	avoided	avoid	VERB
ftr-289	610	25	plus	plus	CCONJ
ftr-289	610	26	the	the	DET
ftr-289	610	27	$	$	SYM
ftr-289	610	28	250	250	NUM
ftr-289	610	29	fine	fine	ADJ
ftr-289	610	30	.	.	PUNCT
ftr-289	611	1	the	the	DET
ftr-289	611	2	no	no	DET
ftr-289	611	3	concentration	concentration	NOUN
ftr-289	611	4	scenario	scenario	NOUN
ftr-289	611	5	would	would	AUX
ftr-289	611	6	thereby	thereby	ADV
ftr-289	611	7	produce	produce	VERB
ftr-289	611	8	revenue	revenue	NOUN
ftr-289	611	9	of	of	ADP
ftr-289	611	10	$	$	SYM
ftr-289	611	11	3.00	3.00	NUM
ftr-289	611	12	million	million	NUM
ftr-289	611	13	for	for	ADP
ftr-289	611	14	the	the	DET
ftr-289	611	15	government	government	NOUN
ftr-289	611	16	(	(	PUNCT
ftr-289	611	17	2,000	2,000	NUM
ftr-289	611	18	x	x	SYM
ftr-289	611	19	$	$	SYM
ftr-289	611	20	1,500	1,500	NUM
ftr-289	611	21	)	)	PUNCT
ftr-289	611	22	.	.	PUNCT
ftr-289	612	1	when	when	SCONJ
ftr-289	612	2	enforcement	enforcement	NOUN
ftr-289	612	3	resources	resource	NOUN
ftr-289	612	4	are	be	AUX
ftr-289	612	5	concentrated	concentrate	VERB
ftr-289	612	6	,	,	PUNCT
ftr-289	612	7	all	all	DET
ftr-289	612	8	the	the	DET
ftr-289	612	9	businesses	business	NOUN
ftr-289	612	10	in	in	ADP
ftr-289	612	11	the	the	DET
ftr-289	612	12	enforcement	enforcement	NOUN
ftr-289	612	13	project	project	NOUN
ftr-289	612	14	comply	comply	NOUN
ftr-289	612	15	,	,	PUNCT
ftr-289	612	16	which	which	PRON
ftr-289	612	17	means	mean	VERB
ftr-289	612	18	they	they	PRON
ftr-289	612	19	pay	pay	VERB
ftr-289	612	20	their	their	PRON
ftr-289	612	21	tax	tax	NOUN
ftr-289	612	22	liability	liability	NOUN
ftr-289	612	23	and	and	CCONJ
ftr-289	612	24	no	no	DET
ftr-289	612	25	fine	fine	NOUN
ftr-289	612	26	.	.	PUNCT
ftr-289	613	1	as	as	ADP
ftr-289	613	2	a	a	DET
ftr-289	613	3	result	result	NOUN
ftr-289	613	4	,	,	PUNCT
ftr-289	613	5	their	their	PRON
ftr-289	613	6	compliance	compliance	NOUN
ftr-289	613	7	produces	produce	VERB
ftr-289	613	8	revenue	revenue	NOUN
ftr-289	613	9	of	of	ADP
ftr-289	613	10	$	$	SYM
ftr-289	613	11	2,998,750	2,998,750	NUM
ftr-289	613	12	(	(	PUNCT
ftr-289	613	13	2,399	2,399	NUM
ftr-289	613	14	x	x	SYM
ftr-289	613	15	$	$	SYM
ftr-289	613	16	1,250	1,250	NUM
ftr-289	613	17	)	)	PUNCT
ftr-289	613	18	.	.	PUNCT
ftr-289	614	1	however	however	ADV
ftr-289	614	2	,	,	PUNCT
ftr-289	614	3	there	there	PRON
ftr-289	614	4	are	be	VERB
ftr-289	614	5	a	a	DET
ftr-289	614	6	number	number	NOUN
ftr-289	614	7	of	of	ADP
ftr-289	614	8	reasons	reason	NOUN
ftr-289	614	9	to	to	PART
ftr-289	614	10	believe	believe	VERB
ftr-289	614	11	that	that	SCONJ
ftr-289	614	12	this	this	DET
ftr-289	614	13	complication	complication	NOUN
ftr-289	614	14	does	do	AUX
ftr-289	614	15	not	not	PART
ftr-289	614	16	actually	actually	ADV
ftr-289	614	17	undermine	undermine	VERB
ftr-289	614	18	the	the	DET
ftr-289	614	19	economic	economic	ADJ
ftr-289	614	20	base	base	NOUN
ftr-289	614	21	case	case	NOUN
ftr-289	614	22	for	for	ADP
ftr-289	614	23	concentrated	concentrated	ADJ
ftr-289	614	24	enforcement	enforcement	NOUN
ftr-289	614	25	in	in	ADP
ftr-289	614	26	the	the	DET
ftr-289	614	27	tax	tax	NOUN
ftr-289	614	28	context	context	NOUN
ftr-289	614	29	.	.	PUNCT
ftr-289	615	1	first	first	ADV
ftr-289	615	2	,	,	PUNCT
ftr-289	615	3	the	the	DET
ftr-289	615	4	irs	irs	PROPN
ftr-289	615	5	and	and	CCONJ
ftr-289	615	6	treasury	treasury	PROPN
ftr-289	615	7	department	department	PROPN
ftr-289	615	8	have	have	AUX
ftr-289	615	9	made	make	VERB
ftr-289	615	10	clear	clear	ADJ
ftr-289	615	11	on	on	ADP
ftr-289	615	12	numerous	numerous	ADJ
ftr-289	615	13	occasions	occasion	NOUN
ftr-289	615	14	that	that	SCONJ
ftr-289	615	15	the	the	DET
ftr-289	615	16	tax	tax	NOUN
ftr-289	615	17	penalties	penalty	NOUN
ftr-289	615	18	should	should	AUX
ftr-289	615	19	be	be	AUX
ftr-289	615	20	used	use	VERB
ftr-289	615	21	as	as	ADP
ftr-289	615	22	a	a	DET
ftr-289	615	23	means	means	NOUN
ftr-289	615	24	of	of	ADP
ftr-289	615	25	ensuring	ensure	VERB
ftr-289	615	26	compliance	compliance	NOUN
ftr-289	615	27	and	and	CCONJ
ftr-289	615	28	that	that	SCONJ
ftr-289	615	29	penalties	penalty	NOUN
ftr-289	615	30	should	should	AUX
ftr-289	615	31	not	not	PART
ftr-289	615	32	be	be	AUX
ftr-289	615	33	viewed	view	VERB
ftr-289	615	34	as	as	ADP
ftr-289	615	35	a	a	DET
ftr-289	615	36	direct	direct	ADJ
ftr-289	615	37	means	mean	NOUN
ftr-289	615	38	of	of	ADP
ftr-289	615	39	raising	raise	VERB
ftr-289	615	40	revenue	revenue	NOUN
ftr-289	615	41	.	.	PUNCT
ftr-289	616	1	see	see	VERB
ftr-289	616	2	,	,	PUNCT
ftr-289	616	3	e.g.	e.g.	ADV
ftr-289	616	4	,	,	PUNCT
ftr-289	616	5	commissioner	commissioner	NOUN
ftr-289	616	6	’s	’s	PART
ftr-289	616	7	executive	executive	PROPN
ftr-289	616	8	task	task	NOUN
ftr-289	616	9	force	force	NOUN
ftr-289	616	10	on	on	ADP
ftr-289	616	11	civil	civil	ADJ
ftr-289	616	12	penalties	penalty	NOUN
ftr-289	616	13	,	,	PUNCT
ftr-289	616	14	internal	internal	ADJ
ftr-289	616	15	revenue	revenue	NOUN
ftr-289	616	16	serv	serv	X
ftr-289	616	17	.	.	PUNCT
ftr-289	616	18	,	,	PUNCT
ftr-289	616	19	report	report	VERB
ftr-289	616	20	on	on	ADP
ftr-289	616	21	civil	civil	ADJ
ftr-289	616	22	tax	tax	NOUN
ftr-289	616	23	penalties	penalty	NOUN
ftr-289	616	24	1	1	NUM
ftr-289	616	25	(	(	PUNCT
ftr-289	616	26	february	february	PROPN
ftr-289	616	27	21	21	NUM
ftr-289	616	28	,	,	PUNCT
ftr-289	616	29	1989	1989	NUM
ftr-289	616	30	)	)	PUNCT
ftr-289	616	31	,	,	PUNCT
ftr-289	616	32	89	89	NUM
ftr-289	616	33	tnt	tnt	PROPN
ftr-289	616	34	45–36	45–36	NUM
ftr-289	616	35	,	,	PUNCT
ftr-289	616	36	doc	doc	PROPN
ftr-289	616	37	89	89	NUM
ftr-289	616	38	-	-	SYM
ftr-289	616	39	1586	1586	NUM
ftr-289	616	40	;	;	PUNCT
ftr-289	616	41	office	office	NOUN
ftr-289	616	42	of	of	ADP
ftr-289	616	43	tax	tax	NOUN
ftr-289	616	44	policy	policy	NOUN
ftr-289	616	45	,	,	PUNCT
ftr-289	616	46	dep’t	dep’t	NOUN
ftr-289	616	47	of	of	ADP
ftr-289	616	48	the	the	DET
ftr-289	616	49	treasury	treasury	NOUN
ftr-289	616	50	,	,	PUNCT
ftr-289	616	51	report	report	NOUN
ftr-289	616	52	to	to	PART
ftr-289	616	53	cong	cong	VERB
ftr-289	616	54	.	.	PUNCT
ftr-289	617	1	on	on	ADP
ftr-289	617	2	penalty	penalty	NOUN
ftr-289	617	3	and	and	CCONJ
ftr-289	617	4	interest	interest	NOUN
ftr-289	617	5	provisions	provision	NOUN
ftr-289	617	6	of	of	ADP
ftr-289	617	7	the	the	DET
ftr-289	617	8	internal	internal	ADJ
ftr-289	617	9	revenue	revenue	PROPN
ftr-289	617	10	code	code	PROPN
ftr-289	617	11	36	36	NUM
ftr-289	617	12	,	,	PUNCT
ftr-289	617	13	1999	1999	NUM
ftr-289	617	14	,	,	PUNCT
ftr-289	617	15	http://www.treasury.gov/resource-center/taxpolicy/documents/intpenal.pdf	http://www.treasury.gov/resource-center/taxpolicy/documents/intpenal.pdf	PROPN
ftr-289	617	16	[	[	X
ftr-289	617	17	hereinafter	hereinafter	NOUN
ftr-289	617	18	penalty	penalty	NOUN
ftr-289	617	19	and	and	CCONJ
ftr-289	617	20	interest	interest	NOUN
ftr-289	617	21	provisions	provision	NOUN
ftr-289	617	22	]	]	PUNCT
ftr-289	617	23	.	.	PUNCT
ftr-289	618	1	for	for	ADP
ftr-289	618	2	instance	instance	NOUN
ftr-289	618	3	,	,	PUNCT
ftr-289	618	4	the	the	DET
ftr-289	618	5	treasury	treasury	PROPN
ftr-289	618	6	department	department	NOUN
ftr-289	618	7	indicated	indicate	VERB
ftr-289	618	8	in	in	ADP
ftr-289	618	9	a	a	DET
ftr-289	618	10	report	report	NOUN
ftr-289	618	11	to	to	ADP
ftr-289	618	12	congress	congress	PROPN
ftr-289	618	13	that	that	SCONJ
ftr-289	618	14	:	:	PUNCT
ftr-289	618	15	in	in	ADP
ftr-289	618	16	general	general	ADJ
ftr-289	618	17	.	.	PUNCT
ftr-289	618	18	.	.	PUNCT
ftr-289	618	19	.	.	PUNCT
ftr-289	619	1	penalties	penalty	NOUN
ftr-289	619	2	should	should	AUX
ftr-289	619	3	not	not	PART
ftr-289	619	4	be	be	AUX
ftr-289	619	5	created	create	VERB
ftr-289	619	6	or	or	CCONJ
ftr-289	619	7	designed	design	VERB
ftr-289	619	8	for	for	ADP
ftr-289	619	9	revenue	revenue	NOUN
ftr-289	619	10	raising	raise	VERB
ftr-289	619	11	purposes	purpose	NOUN
ftr-289	619	12	.	.	PUNCT
ftr-289	620	1	penalties	penalty	NOUN
ftr-289	620	2	may	may	AUX
ftr-289	620	3	raise	raise	VERB
ftr-289	620	4	revenue	revenue	NOUN
ftr-289	620	5	collaterally	collaterally	ADV
ftr-289	620	6	but	but	CCONJ
ftr-289	620	7	this	this	PRON
ftr-289	620	8	should	should	AUX
ftr-289	620	9	not	not	PART
ftr-289	620	10	be	be	AUX
ftr-289	620	11	a	a	DET
ftr-289	620	12	deliberate	deliberate	ADJ
ftr-289	620	13	objective	objective	NOUN
ftr-289	620	14	of	of	ADP
ftr-289	620	15	penalty	penalty	NOUN
ftr-289	620	16	design	design	NOUN
ftr-289	620	17	and	and	CCONJ
ftr-289	620	18	doing	do	VERB
ftr-289	620	19	so	so	ADV
ftr-289	620	20	can	can	AUX
ftr-289	620	21	create	create	VERB
ftr-289	620	22	perverse	perverse	ADJ
ftr-289	620	23	incentives	incentive	NOUN
ftr-289	620	24	.	.	PUNCT
ftr-289	621	1	rather	rather	ADV
ftr-289	621	2	,	,	PUNCT
ftr-289	621	3	the	the	DET
ftr-289	621	4	penalty	penalty	NOUN
ftr-289	621	5	regime	regime	NOUN
ftr-289	621	6	should	should	AUX
ftr-289	621	7	raise	raise	VERB
ftr-289	621	8	revenue	revenue	NOUN
ftr-289	621	9	by	by	ADP
ftr-289	621	10	encouraging	encourage	VERB
ftr-289	621	11	taxpayers	taxpayer	NOUN
ftr-289	621	12	to	to	PART
ftr-289	621	13	remit	remit	VERB
ftr-289	621	14	the	the	DET
ftr-289	621	15	appropriate	appropriate	ADJ
ftr-289	621	16	amount	amount	NOUN
ftr-289	621	17	of	of	ADP
ftr-289	621	18	tax	tax	NOUN
ftr-289	621	19	in	in	ADP
ftr-289	621	20	the	the	DET
ftr-289	621	21	proper	proper	ADJ
ftr-289	621	22	fashion	fashion	NOUN
ftr-289	621	23	.	.	PUNCT
ftr-289	622	1	thus	thus	ADV
ftr-289	622	2	,	,	PUNCT
ftr-289	622	3	although	although	SCONJ
ftr-289	622	4	it	it	PRON
ftr-289	622	5	is	be	AUX
ftr-289	622	6	appropriate	appropriate	ADJ
ftr-289	622	7	to	to	PART
ftr-289	622	8	consider	consider	VERB
ftr-289	622	9	the	the	DET
ftr-289	622	10	cost	cost	NOUN
ftr-289	622	11	to	to	ADP
ftr-289	622	12	the	the	DET
ftr-289	622	13	government	government	NOUN
ftr-289	622	14	associated	associate	VERB
ftr-289	622	15	with	with	ADP
ftr-289	622	16	noncompliance	noncompliance	NOUN
ftr-289	622	17	in	in	ADP
ftr-289	622	18	designing	design	VERB
ftr-289	622	19	penalties	penalty	NOUN
ftr-289	622	20	,	,	PUNCT
ftr-289	622	21	fostering	foster	VERB
ftr-289	622	22	compliance	compliance	NOUN
ftr-289	622	23	and	and	CCONJ
ftr-289	622	24	deterring	deter	VERB
ftr-289	622	25	noncompliance	noncompliance	NOUN
ftr-289	622	26	should	should	AUX
ftr-289	622	27	be	be	AUX
ftr-289	622	28	the	the	DET
ftr-289	622	29	overriding	overriding	ADJ
ftr-289	622	30	goals	goal	NOUN
ftr-289	622	31	.	.	PUNCT
ftr-289	623	1	penalty	penalty	NOUN
ftr-289	623	2	and	and	CCONJ
ftr-289	623	3	interest	interest	NOUN
ftr-289	623	4	provisions	provision	NOUN
ftr-289	623	5	,	,	PUNCT
ftr-289	623	6	supra	supra	NOUN
ftr-289	623	7	,	,	PUNCT
ftr-289	623	8	at	at	ADP
ftr-289	623	9	36	36	NUM
ftr-289	623	10	.	.	PUNCT
ftr-289	624	1	translating	translate	VERB
ftr-289	624	2	this	this	DET
ftr-289	624	3	philosophy	philosophy	NOUN
ftr-289	624	4	into	into	ADP
ftr-289	624	5	the	the	DET
ftr-289	624	6	example	example	NOUN
ftr-289	624	7	in	in	ADP
ftr-289	624	8	the	the	DET
ftr-289	624	9	text	text	NOUN
ftr-289	624	10	,	,	PUNCT
ftr-289	624	11	the	the	DET
ftr-289	624	12	$	$	SYM
ftr-289	624	13	250	250	NUM
ftr-289	624	14	penalty	penalty	NOUN
ftr-289	624	15	should	should	AUX
ftr-289	624	16	not	not	PART
ftr-289	624	17	be	be	AUX
ftr-289	624	18	taken	take	VERB
ftr-289	624	19	into	into	ADP
ftr-289	624	20	account	account	NOUN
ftr-289	624	21	in	in	ADP
ftr-289	624	22	determining	determine	VERB
ftr-289	624	23	how	how	SCONJ
ftr-289	624	24	much	much	ADJ
ftr-289	624	25	revenue	revenue	NOUN
ftr-289	624	26	the	the	DET
ftr-289	624	27	government	government	NOUN
ftr-289	624	28	receives	receive	VERB
ftr-289	624	29	in	in	ADP
ftr-289	624	30	each	each	DET
ftr-289	624	31	scenario	scenario	NOUN
ftr-289	624	32	.	.	PUNCT
ftr-289	625	1	absent	absent	ADJ
ftr-289	625	2	the	the	DET
ftr-289	625	3	concentrated	concentrated	ADJ
ftr-289	625	4	enforcement	enforcement	NOUN
ftr-289	625	5	,	,	PUNCT
ftr-289	625	6	then	then	ADV
ftr-289	625	7	,	,	PUNCT
ftr-289	625	8	the	the	DET
ftr-289	625	9	government	government	NOUN
ftr-289	625	10	would	would	AUX
ftr-289	625	11	collect	collect	VERB
ftr-289	625	12	$	$	SYM
ftr-289	625	13	2,500,000	2,500,000	NUM
ftr-289	625	14	(	(	PUNCT
ftr-289	625	15	2,000	2,000	NUM
ftr-289	625	16	x	x	SYM
ftr-289	625	17	$	$	SYM
ftr-289	625	18	1,250	1,250	NUM
ftr-289	625	19	)	)	PUNCT
ftr-289	625	20	of	of	ADP
ftr-289	625	21	revenue	revenue	NOUN
ftr-289	625	22	.	.	PUNCT
ftr-289	626	1	with	with	ADP
ftr-289	626	2	concentrated	concentrated	ADJ
ftr-289	626	3	enforcement	enforcement	NOUN
ftr-289	626	4	,	,	PUNCT
ftr-289	626	5	the	the	DET
ftr-289	626	6	government	government	NOUN
ftr-289	626	7	would	would	AUX
ftr-289	626	8	collect	collect	VERB
ftr-289	626	9	$	$	SYM
ftr-289	626	10	2,998,750	2,998,750	NUM
ftr-289	626	11	(	(	PUNCT
ftr-289	626	12	2,399	2,399	NUM
ftr-289	626	13	x	x	SYM
ftr-289	626	14	$	$	SYM
ftr-289	626	15	1,250	1,250	NUM
ftr-289	626	16	)	)	PUNCT
ftr-289	626	17	of	of	ADP
ftr-289	626	18	revenue	revenue	NOUN
ftr-289	626	19	.	.	PUNCT
ftr-289	627	1	as	as	ADP
ftr-289	627	2	a	a	DET
ftr-289	627	3	result	result	NOUN
ftr-289	627	4	,	,	PUNCT
ftr-289	627	5	by	by	ADP
ftr-289	627	6	not	not	PART
ftr-289	627	7	taking	take	VERB
ftr-289	627	8	into	into	ADP
ftr-289	627	9	account	account	NOUN
ftr-289	627	10	penalties	penalty	NOUN
ftr-289	627	11	in	in	ADP
ftr-289	627	12	calculating	calculate	VERB
ftr-289	627	13	revenue	revenue	NOUN
ftr-289	627	14	raised	raise	VERB
ftr-289	627	15	,	,	PUNCT
ftr-289	627	16	the	the	DET
ftr-289	627	17	concentrated	concentrate	VERB
ftr-289	627	18	enforcement	enforcement	NOUN
ftr-289	627	19	would	would	AUX
ftr-289	627	20	raise	raise	VERB
ftr-289	627	21	more	more	ADJ
ftr-289	627	22	revenue	revenue	NOUN
ftr-289	627	23	.	.	PUNCT
ftr-289	628	1	350	350	NUM
ftr-289	628	2	florida	florida	PROPN
ftr-289	628	3	tax	tax	NOUN
ftr-289	628	4	review	review	NOUN
ftr-289	628	5	[	[	X
ftr-289	628	6	vol	vol	NOUN
ftr-289	628	7	.	.	PUNCT
ftr-289	629	1	16:6	16:6	NUM
ftr-289	629	2	abstracting	abstract	VERB
ftr-289	629	3	a	a	DET
ftr-289	629	4	bit	bit	NOUN
ftr-289	629	5	from	from	ADP
ftr-289	629	6	this	this	DET
ftr-289	629	7	clearly	clearly	ADV
ftr-289	629	8	simplified	simplified	ADJ
ftr-289	629	9	example	example	NOUN
ftr-289	629	10	(	(	PUNCT
ftr-289	629	11	in	in	ADP
ftr-289	629	12	which	which	PRON
ftr-289	629	13	all	all	DET
ftr-289	629	14	potential	potential	ADJ
ftr-289	629	15	violators	violator	NOUN
ftr-289	629	16	faced	face	VERB
ftr-289	629	17	the	the	DET
ftr-289	629	18	same	same	ADJ
ftr-289	629	19	expected	expect	VERB
ftr-289	629	20	costs	cost	NOUN
ftr-289	629	21	and	and	CCONJ
ftr-289	629	22	benefits	benefit	NOUN
ftr-289	629	23	of	of	ADP
ftr-289	629	24	violating	violating	NOUN
ftr-289	629	25	and	and	CCONJ
ftr-289	629	26	therefore	therefore	ADV
ftr-289	629	27	the	the	DET
ftr-289	629	28	same	same	ADJ
ftr-289	629	29	on−off	on−off	NOUN
ftr-289	629	30	switch	switch	NOUN
ftr-289	629	31	)	)	PUNCT
ftr-289	629	32	,	,	PUNCT
ftr-289	629	33	the	the	DET
ftr-289	629	34	lesson	lesson	NOUN
ftr-289	629	35	is	be	AUX
ftr-289	629	36	that	that	SCONJ
ftr-289	629	37	when	when	SCONJ
ftr-289	629	38	enforcement	enforcement	NOUN
ftr-289	629	39	resources	resource	NOUN
ftr-289	629	40	are	be	AUX
ftr-289	629	41	inadequate	inadequate	ADJ
ftr-289	629	42	to	to	PART
ftr-289	629	43	yield	yield	VERB
ftr-289	629	44	a	a	DET
ftr-289	629	45	substantial	substantial	ADJ
ftr-289	629	46	level	level	NOUN
ftr-289	629	47	of	of	ADP
ftr-289	629	48	compliance	compliance	NOUN
ftr-289	629	49	across	across	ADP
ftr-289	629	50	the	the	DET
ftr-289	629	51	population	population	NOUN
ftr-289	629	52	,	,	PUNCT
ftr-289	629	53	concentrated	concentrated	ADJ
ftr-289	629	54	enforcement	enforcement	NOUN
ftr-289	629	55	can	can	AUX
ftr-289	629	56	increase	increase	VERB
ftr-289	629	57	overall	overall	ADJ
ftr-289	629	58	compliance	compliance	NOUN
ftr-289	629	59	.	.	PUNCT
ftr-289	630	1	steven	steven	PROPN
ftr-289	630	2	shavell	shavell	PROPN
ftr-289	630	3	and	and	CCONJ
ftr-289	630	4	henrik	henrik	PROPN
ftr-289	630	5	lando	lando	PROPN
ftr-289	630	6	have	have	AUX
ftr-289	630	7	recently	recently	ADV
ftr-289	630	8	offered	offer	VERB
ftr-289	630	9	a	a	DET
ftr-289	630	10	more	more	ADV
ftr-289	630	11	generalized	generalized	ADJ
ftr-289	630	12	economic	economic	ADJ
ftr-289	630	13	model	model	NOUN
ftr-289	630	14	to	to	PART
ftr-289	630	15	explain	explain	VERB
ftr-289	630	16	this	this	DET
ftr-289	630	17	phenomenon	phenomenon	NOUN
ftr-289	630	18	.	.	PUNCT
ftr-289	631	1	based	base	VERB
ftr-289	631	2	on	on	ADP
ftr-289	631	3	the	the	DET
ftr-289	631	4	notion	notion	NOUN
ftr-289	631	5	that	that	SCONJ
ftr-289	631	6	there	there	PRON
ftr-289	631	7	is	be	VERB
ftr-289	631	8	an	an	DET
ftr-289	631	9	optimal	optimal	ADJ
ftr-289	631	10	social	social	ADJ
ftr-289	631	11	return	return	NOUN
ftr-289	631	12	per	per	ADP
ftr-289	631	13	policeperson	policeperson	NOUN
ftr-289	631	14	,	,	PUNCT
ftr-289	631	15	they	they	PRON
ftr-289	631	16	showed	show	VERB
ftr-289	631	17	that	that	SCONJ
ftr-289	631	18	when	when	SCONJ
ftr-289	631	19	the	the	DET
ftr-289	631	20	optimal	optimal	ADJ
ftr-289	631	21	level	level	NOUN
ftr-289	631	22	of	of	ADP
ftr-289	631	23	policing	police	VERB
ftr-289	631	24	resources	resource	NOUN
ftr-289	631	25	exceeds	exceed	VERB
ftr-289	631	26	the	the	DET
ftr-289	631	27	resources	resource	NOUN
ftr-289	631	28	that	that	PRON
ftr-289	631	29	are	be	AUX
ftr-289	631	30	available	available	ADJ
ftr-289	631	31	,	,	PUNCT
ftr-289	631	32	the	the	DET
ftr-289	631	33	policing	police	VERB
ftr-289	631	34	resources	resource	NOUN
ftr-289	631	35	should	should	AUX
ftr-289	631	36	be	be	AUX
ftr-289	631	37	concentrated	concentrate	VERB
ftr-289	631	38	so	so	SCONJ
ftr-289	631	39	that	that	SCONJ
ftr-289	631	40	the	the	DET
ftr-289	631	41	largest	large	ADJ
ftr-289	631	42	possible	possible	ADJ
ftr-289	631	43	group	group	NOUN
ftr-289	631	44	of	of	ADP
ftr-289	631	45	regulated	regulated	ADJ
ftr-289	631	46	parties	party	NOUN
ftr-289	631	47	in	in	ADP
ftr-289	631	48	the	the	DET
ftr-289	631	49	population	population	NOUN
ftr-289	631	50	face	face	VERB
ftr-289	631	51	the	the	DET
ftr-289	631	52	optimal	optimal	ADJ
ftr-289	631	53	level	level	NOUN
ftr-289	631	54	of	of	ADP
ftr-289	631	55	enforcement	enforcement	NOUN
ftr-289	631	56	,	,	PUNCT
ftr-289	631	57	leaving	leave	VERB
ftr-289	631	58	no	no	DET
ftr-289	631	59	enforcement	enforcement	NOUN
ftr-289	631	60	in	in	ADP
ftr-289	631	61	the	the	DET
ftr-289	631	62	rest	rest	NOUN
ftr-289	631	63	of	of	ADP
ftr-289	631	64	the	the	DET
ftr-289	631	65	population	population	NOUN
ftr-289	631	66	.	.	PUNCT
ftr-289	632	1	108	108	NUM
ftr-289	632	2	this	this	DET
ftr-289	632	3	approach	approach	NOUN
ftr-289	632	4	is	be	AUX
ftr-289	632	5	consistent	consistent	ADJ
ftr-289	632	6	with	with	ADP
ftr-289	632	7	the	the	DET
ftr-289	632	8	irs	irs	PROPN
ftr-289	632	9	’s	’s	PART
ftr-289	632	10	and	and	CCONJ
ftr-289	632	11	treasury	treasury	PROPN
ftr-289	632	12	department	department	PROPN
ftr-289	632	13	’s	’s	PART
ftr-289	632	14	stated	state	VERB
ftr-289	632	15	goal	goal	NOUN
ftr-289	632	16	of	of	ADP
ftr-289	632	17	using	use	VERB
ftr-289	632	18	penalties	penalty	NOUN
ftr-289	632	19	to	to	PART
ftr-289	632	20	maximize	maximize	VERB
ftr-289	632	21	compliance	compliance	NOUN
ftr-289	632	22	,	,	PUNCT
ftr-289	632	23	not	not	PART
ftr-289	632	24	as	as	ADP
ftr-289	632	25	an	an	DET
ftr-289	632	26	independent	independent	ADJ
ftr-289	632	27	means	mean	NOUN
ftr-289	632	28	of	of	ADP
ftr-289	632	29	revenue	revenue	NOUN
ftr-289	632	30	collection	collection	NOUN
ftr-289	632	31	.	.	PUNCT
ftr-289	633	1	moreover	moreover	ADV
ftr-289	633	2	,	,	PUNCT
ftr-289	633	3	even	even	ADV
ftr-289	633	4	putting	put	VERB
ftr-289	633	5	aside	aside	ADP
ftr-289	633	6	the	the	DET
ftr-289	633	7	choice	choice	NOUN
ftr-289	633	8	to	to	PART
ftr-289	633	9	disregard	disregard	VERB
ftr-289	633	10	penalties	penalty	NOUN
ftr-289	633	11	as	as	ADP
ftr-289	633	12	a	a	DET
ftr-289	633	13	source	source	NOUN
ftr-289	633	14	of	of	ADP
ftr-289	633	15	revenue	revenue	NOUN
ftr-289	633	16	,	,	PUNCT
ftr-289	633	17	the	the	DET
ftr-289	633	18	extent	extent	NOUN
ftr-289	633	19	to	to	PART
ftr-289	633	20	which	which	PRON
ftr-289	633	21	voluntary	voluntary	ADJ
ftr-289	633	22	compliance	compliance	NOUN
ftr-289	633	23	dwarfs	dwarf	VERB
ftr-289	633	24	direct	direct	ADJ
ftr-289	633	25	revenue	revenue	NOUN
ftr-289	633	26	raised	raise	VERB
ftr-289	633	27	from	from	ADP
ftr-289	633	28	audit	audit	NOUN
ftr-289	633	29	in	in	ADP
ftr-289	633	30	the	the	DET
ftr-289	633	31	real	real	ADJ
ftr-289	633	32	tax	tax	NOUN
ftr-289	633	33	compliance	compliance	NOUN
ftr-289	633	34	world	world	NOUN
ftr-289	633	35	,	,	PUNCT
ftr-289	633	36	sources	source	NOUN
ftr-289	633	37	cited	cite	VERB
ftr-289	633	38	supra	supra	PROPN
ftr-289	633	39	notes	note	NOUN
ftr-289	633	40	51−52	51−52	PROPN
ftr-289	633	41	,	,	PUNCT
ftr-289	633	42	suggests	suggest	VERB
ftr-289	633	43	that	that	SCONJ
ftr-289	633	44	the	the	DET
ftr-289	633	45	oversimplified	oversimplified	ADJ
ftr-289	633	46	example	example	NOUN
ftr-289	633	47	in	in	ADP
ftr-289	633	48	the	the	DET
ftr-289	633	49	text	text	NOUN
ftr-289	633	50	leaves	leave	VERB
ftr-289	633	51	something	something	PRON
ftr-289	633	52	important	important	ADJ
ftr-289	633	53	out	out	ADP
ftr-289	633	54	of	of	ADP
ftr-289	633	55	the	the	DET
ftr-289	633	56	analysis	analysis	NOUN
ftr-289	633	57	.	.	PUNCT
ftr-289	634	1	namely	namely	ADV
ftr-289	634	2	,	,	PUNCT
ftr-289	634	3	the	the	DET
ftr-289	634	4	oversimplified	oversimplified	ADJ
ftr-289	634	5	example	example	NOUN
ftr-289	634	6	in	in	ADP
ftr-289	634	7	the	the	DET
ftr-289	634	8	text	text	NOUN
ftr-289	634	9	assumes	assume	VERB
ftr-289	634	10	that	that	SCONJ
ftr-289	634	11	an	an	DET
ftr-289	634	12	extremely	extremely	ADV
ftr-289	634	13	high	high	ADJ
ftr-289	634	14	rate	rate	NOUN
ftr-289	634	15	of	of	ADP
ftr-289	634	16	detection	detection	NOUN
ftr-289	634	17	(	(	PUNCT
ftr-289	634	18	83.3	83.3	NUM
ftr-289	634	19	percent	percent	NOUN
ftr-289	634	20	)	)	PUNCT
ftr-289	634	21	is	be	AUX
ftr-289	634	22	needed	need	VERB
ftr-289	634	23	to	to	PART
ftr-289	634	24	ensure	ensure	VERB
ftr-289	634	25	compliance	compliance	NOUN
ftr-289	634	26	in	in	ADP
ftr-289	634	27	the	the	DET
ftr-289	634	28	enforcement	enforcement	NOUN
ftr-289	634	29	project	project	NOUN
ftr-289	634	30	.	.	PUNCT
ftr-289	635	1	the	the	DET
ftr-289	635	2	extent	extent	NOUN
ftr-289	635	3	by	by	ADP
ftr-289	635	4	which	which	PRON
ftr-289	635	5	voluntary	voluntary	ADJ
ftr-289	635	6	compliance	compliance	NOUN
ftr-289	635	7	dwarfs	dwarf	VERB
ftr-289	635	8	direct	direct	ADJ
ftr-289	635	9	revenue	revenue	NOUN
ftr-289	635	10	raised	raise	VERB
ftr-289	635	11	from	from	ADP
ftr-289	635	12	audit	audit	NOUN
ftr-289	635	13	in	in	ADP
ftr-289	635	14	the	the	DET
ftr-289	635	15	real	real	ADJ
ftr-289	635	16	tax	tax	NOUN
ftr-289	635	17	compliance	compliance	NOUN
ftr-289	635	18	world	world	NOUN
ftr-289	635	19	suggests	suggest	VERB
ftr-289	635	20	that	that	SCONJ
ftr-289	635	21	taxpayers	taxpayer	NOUN
ftr-289	635	22	comply	comply	VERB
ftr-289	635	23	in	in	ADP
ftr-289	635	24	response	response	NOUN
ftr-289	635	25	to	to	ADP
ftr-289	635	26	a	a	DET
ftr-289	635	27	much	much	ADV
ftr-289	635	28	lower	low	ADJ
ftr-289	635	29	rate	rate	NOUN
ftr-289	635	30	of	of	ADP
ftr-289	635	31	detection	detection	NOUN
ftr-289	635	32	.	.	PUNCT
ftr-289	636	1	as	as	ADP
ftr-289	636	2	a	a	DET
ftr-289	636	3	result	result	NOUN
ftr-289	636	4	,	,	PUNCT
ftr-289	636	5	in	in	ADP
ftr-289	636	6	the	the	DET
ftr-289	636	7	real	real	ADJ
ftr-289	636	8	world	world	NOUN
ftr-289	636	9	,	,	PUNCT
ftr-289	636	10	the	the	DET
ftr-289	636	11	enforcement	enforcement	NOUN
ftr-289	636	12	project	project	NOUN
ftr-289	636	13	very	very	ADV
ftr-289	636	14	likely	likely	ADV
ftr-289	636	15	could	could	AUX
ftr-289	636	16	be	be	AUX
ftr-289	636	17	significantly	significantly	ADV
ftr-289	636	18	bigger	big	ADJ
ftr-289	636	19	than	than	ADP
ftr-289	636	20	that	that	PRON
ftr-289	636	21	in	in	ADP
ftr-289	636	22	the	the	DET
ftr-289	636	23	example	example	NOUN
ftr-289	636	24	.	.	PUNCT
ftr-289	637	1	by	by	ADP
ftr-289	637	2	focusing	focus	VERB
ftr-289	637	3	on	on	ADP
ftr-289	637	4	a	a	DET
ftr-289	637	5	larger	large	ADJ
ftr-289	637	6	group	group	NOUN
ftr-289	637	7	,	,	PUNCT
ftr-289	637	8	concentration	concentration	NOUN
ftr-289	637	9	could	could	AUX
ftr-289	637	10	thereby	thereby	ADV
ftr-289	637	11	yield	yield	VERB
ftr-289	637	12	substantially	substantially	ADV
ftr-289	637	13	more	more	ADJ
ftr-289	637	14	revenue	revenue	NOUN
ftr-289	637	15	.	.	PUNCT
ftr-289	638	1	this	this	PRON
ftr-289	638	2	is	be	AUX
ftr-289	638	3	all	all	PRON
ftr-289	638	4	to	to	PART
ftr-289	638	5	say	say	VERB
ftr-289	638	6	that	that	SCONJ
ftr-289	638	7	while	while	SCONJ
ftr-289	638	8	the	the	DET
ftr-289	638	9	example	example	NOUN
ftr-289	638	10	,	,	PUNCT
ftr-289	638	11	on	on	ADP
ftr-289	638	12	its	its	PRON
ftr-289	638	13	own	own	ADJ
ftr-289	638	14	terms	term	NOUN
ftr-289	638	15	,	,	PUNCT
ftr-289	638	16	suggests	suggest	VERB
ftr-289	638	17	that	that	SCONJ
ftr-289	638	18	concentration	concentration	NOUN
ftr-289	638	19	may	may	AUX
ftr-289	638	20	maximize	maximize	VERB
ftr-289	638	21	voluntary	voluntary	ADJ
ftr-289	638	22	compliance	compliance	NOUN
ftr-289	638	23	but	but	CCONJ
ftr-289	638	24	not	not	PART
ftr-289	638	25	revenue	revenue	NOUN
ftr-289	638	26	,	,	PUNCT
ftr-289	638	27	in	in	ADP
ftr-289	638	28	the	the	DET
ftr-289	638	29	real	real	ADJ
ftr-289	638	30	world	world	NOUN
ftr-289	638	31	it	it	PRON
ftr-289	638	32	remains	remain	VERB
ftr-289	638	33	fair	fair	ADJ
ftr-289	638	34	to	to	PART
ftr-289	638	35	assume	assume	VERB
ftr-289	638	36	that	that	SCONJ
ftr-289	638	37	maximizing	maximize	VERB
ftr-289	638	38	voluntary	voluntary	ADJ
ftr-289	638	39	compliance	compliance	NOUN
ftr-289	638	40	of	of	ADP
ftr-289	638	41	taxpayers	taxpayer	NOUN
ftr-289	638	42	will	will	AUX
ftr-289	638	43	also	also	ADV
ftr-289	638	44	maximize	maximize	VERB
ftr-289	638	45	revenue	revenue	NOUN
ftr-289	638	46	.	.	PUNCT
ftr-289	639	1	a	a	DET
ftr-289	639	2	countervailing	countervailing	ADJ
ftr-289	639	3	consideration	consideration	NOUN
ftr-289	639	4	is	be	AUX
ftr-289	639	5	that	that	SCONJ
ftr-289	639	6	the	the	DET
ftr-289	639	7	irs	irs	PROPN
ftr-289	639	8	is	be	AUX
ftr-289	639	9	often	often	ADV
ftr-289	639	10	judged	judge	VERB
ftr-289	639	11	based	base	VERB
ftr-289	639	12	on	on	ADP
ftr-289	639	13	its	its	PRON
ftr-289	639	14	direct	direct	ADJ
ftr-289	639	15	enforcement	enforcement	NOUN
ftr-289	639	16	yield	yield	NOUN
ftr-289	639	17	per	per	ADP
ftr-289	639	18	cost	cost	NOUN
ftr-289	639	19	ratios	ratio	NOUN
ftr-289	639	20	.	.	PUNCT
ftr-289	640	1	see	see	VERB
ftr-289	640	2	,	,	PUNCT
ftr-289	640	3	e.g.	e.g.	ADV
ftr-289	640	4	,	,	PUNCT
ftr-289	640	5	u.s	u.s	PROPN
ftr-289	640	6	.	.	PROPN
ftr-289	640	7	gov’t	gov’t	PROPN
ftr-289	640	8	accountability	accountability	NOUN
ftr-289	640	9	office	office	NOUN
ftr-289	640	10	,	,	PUNCT
ftr-289	640	11	gao-13	gao-13	NOUN
ftr-289	640	12	-	-	PUNCT
ftr-289	640	13	151	151	NUM
ftr-289	640	14	,	,	PUNCT
ftr-289	640	15	tax	tax	NOUN
ftr-289	640	16	gap	gap	NOUN
ftr-289	640	17	:	:	PUNCT
ftr-289	640	18	irs	irs	PROPN
ftr-289	640	19	could	could	AUX
ftr-289	640	20	significantly	significantly	ADV
ftr-289	640	21	increase	increase	VERB
ftr-289	640	22	revenues	revenue	NOUN
ftr-289	640	23	by	by	ADP
ftr-289	640	24	better	well	ADV
ftr-289	640	25	targeting	target	VERB
ftr-289	640	26	enforcement	enforcement	NOUN
ftr-289	640	27	resources	resource	NOUN
ftr-289	640	28	(	(	PUNCT
ftr-289	640	29	2012	2012	NUM
ftr-289	640	30	)	)	PUNCT
ftr-289	641	1	[	[	X
ftr-289	641	2	hereinafter	hereinafter	NOUN
ftr-289	641	3	tax	tax	NOUN
ftr-289	641	4	gap	gap	NOUN
ftr-289	641	5	]	]	PUNCT
ftr-289	641	6	.	.	PUNCT
ftr-289	642	1	as	as	ADP
ftr-289	642	2	a	a	DET
ftr-289	642	3	result	result	NOUN
ftr-289	642	4	,	,	PUNCT
ftr-289	642	5	the	the	DET
ftr-289	642	6	irs	irs	PROPN
ftr-289	642	7	might	might	AUX
ftr-289	642	8	be	be	AUX
ftr-289	642	9	criticized	criticize	VERB
ftr-289	642	10	if	if	SCONJ
ftr-289	642	11	it	it	PRON
ftr-289	642	12	were	be	AUX
ftr-289	642	13	actually	actually	ADV
ftr-289	642	14	to	to	PART
ftr-289	642	15	put	put	VERB
ftr-289	642	16	in	in	ADP
ftr-289	642	17	place	place	NOUN
ftr-289	642	18	a	a	DET
ftr-289	642	19	method	method	NOUN
ftr-289	642	20	of	of	ADP
ftr-289	642	21	enforcement	enforcement	NOUN
ftr-289	642	22	that	that	PRON
ftr-289	642	23	reduced	reduce	VERB
ftr-289	642	24	direct	direct	ADJ
ftr-289	642	25	revenue	revenue	NOUN
ftr-289	642	26	from	from	ADP
ftr-289	642	27	enforcement	enforcement	NOUN
ftr-289	642	28	to	to	ADP
ftr-289	642	29	zero	zero	NUM
ftr-289	642	30	(	(	PUNCT
ftr-289	642	31	as	as	ADP
ftr-289	642	32	a	a	DET
ftr-289	642	33	result	result	NOUN
ftr-289	642	34	of	of	ADP
ftr-289	642	35	100	100	NUM
ftr-289	642	36	percent	percent	NOUN
ftr-289	642	37	voluntary	voluntary	ADJ
ftr-289	642	38	compliance	compliance	NOUN
ftr-289	642	39	)	)	PUNCT
ftr-289	642	40	.	.	PUNCT
ftr-289	643	1	this	this	DET
ftr-289	643	2	practical	practical	ADJ
ftr-289	643	3	consideration	consideration	NOUN
ftr-289	643	4	makes	make	VERB
ftr-289	643	5	it	it	PRON
ftr-289	643	6	reasonable	reasonable	ADJ
ftr-289	643	7	to	to	PART
ftr-289	643	8	assume	assume	VERB
ftr-289	643	9	that	that	SCONJ
ftr-289	643	10	the	the	DET
ftr-289	643	11	irs	irs	PROPN
ftr-289	643	12	cares	care	VERB
ftr-289	643	13	about	about	ADP
ftr-289	643	14	both	both	PRON
ftr-289	643	15	voluntary	voluntary	ADJ
ftr-289	643	16	compliance	compliance	NOUN
ftr-289	643	17	and	and	CCONJ
ftr-289	643	18	direct	direct	ADJ
ftr-289	643	19	revenue	revenue	NOUN
ftr-289	643	20	.	.	PUNCT
ftr-289	644	1	this	this	DET
ftr-289	644	2	article	article	NOUN
ftr-289	644	3	does	do	AUX
ftr-289	644	4	not	not	PART
ftr-289	644	5	seek	seek	VERB
ftr-289	644	6	to	to	PART
ftr-289	644	7	resolve	resolve	VERB
ftr-289	644	8	the	the	DET
ftr-289	644	9	tension	tension	NOUN
ftr-289	644	10	between	between	ADP
ftr-289	644	11	direct	direct	ADJ
ftr-289	644	12	revenue	revenue	NOUN
ftr-289	644	13	and	and	CCONJ
ftr-289	644	14	voluntary	voluntary	ADJ
ftr-289	644	15	compliance	compliance	NOUN
ftr-289	644	16	in	in	ADP
ftr-289	644	17	terms	term	NOUN
ftr-289	644	18	of	of	ADP
ftr-289	644	19	the	the	DET
ftr-289	644	20	irs	irs	PROPN
ftr-289	644	21	’s	’s	PART
ftr-289	644	22	mission	mission	NOUN
ftr-289	644	23	.	.	PUNCT
ftr-289	645	1	rather	rather	ADV
ftr-289	645	2	,	,	PUNCT
ftr-289	645	3	the	the	DET
ftr-289	645	4	article	article	NOUN
ftr-289	645	5	focuses	focus	VERB
ftr-289	645	6	on	on	ADP
ftr-289	645	7	the	the	DET
ftr-289	645	8	benefits	benefit	NOUN
ftr-289	645	9	of	of	ADP
ftr-289	645	10	concentrated	concentrated	ADJ
ftr-289	645	11	enforcement	enforcement	NOUN
ftr-289	645	12	,	,	PUNCT
ftr-289	645	13	primarily	primarily	ADV
ftr-289	645	14	in	in	ADP
ftr-289	645	15	terms	term	NOUN
ftr-289	645	16	of	of	ADP
ftr-289	645	17	voluntary	voluntary	ADJ
ftr-289	645	18	compliance	compliance	NOUN
ftr-289	645	19	.	.	PUNCT
ftr-289	646	1	as	as	SCONJ
ftr-289	646	2	will	will	AUX
ftr-289	646	3	be	be	AUX
ftr-289	646	4	discussed	discuss	VERB
ftr-289	646	5	later	later	ADV
ftr-289	646	6	in	in	ADP
ftr-289	646	7	the	the	DET
ftr-289	646	8	text	text	NOUN
ftr-289	646	9	,	,	PUNCT
ftr-289	646	10	by	by	ADP
ftr-289	646	11	focusing	focus	VERB
ftr-289	646	12	on	on	ADP
ftr-289	646	13	low	low	ADJ
ftr-289	646	14	compliance	compliance	NOUN
ftr-289	646	15	nodes	node	NOUN
ftr-289	646	16	(	(	PUNCT
ftr-289	646	17	to	to	ADP
ftr-289	646	18	the	the	DET
ftr-289	646	19	extent	extent	NOUN
ftr-289	646	20	they	they	PRON
ftr-289	646	21	can	can	AUX
ftr-289	646	22	be	be	AUX
ftr-289	646	23	identified	identify	VERB
ftr-289	646	24	)	)	PUNCT
ftr-289	646	25	,	,	PUNCT
ftr-289	646	26	concentrated	concentrated	ADJ
ftr-289	646	27	enforcement	enforcement	NOUN
ftr-289	646	28	may	may	AUX
ftr-289	646	29	also	also	ADV
ftr-289	646	30	take	take	VERB
ftr-289	646	31	into	into	ADP
ftr-289	646	32	account	account	NOUN
ftr-289	646	33	direct	direct	ADJ
ftr-289	646	34	revenue	revenue	NOUN
ftr-289	646	35	.	.	PUNCT
ftr-289	647	1	108	108	NUM
ftr-289	647	2	.	.	PUNCT
ftr-289	648	1	lando	lando	PROPN
ftr-289	648	2	&	&	CCONJ
ftr-289	648	3	shavell	shavell	PROPN
ftr-289	648	4	,	,	PUNCT
ftr-289	648	5	the	the	DET
ftr-289	648	6	advantage	advantage	NOUN
ftr-289	648	7	,	,	PUNCT
ftr-289	648	8	supra	supra	PROPN
ftr-289	648	9	note	note	NOUN
ftr-289	648	10	91	91	NUM
ftr-289	648	11	,	,	PUNCT
ftr-289	648	12	at	at	ADP
ftr-289	648	13	214	214	NUM
ftr-289	648	14	(	(	PUNCT
ftr-289	648	15	“	"	PUNCT
ftr-289	648	16	[	[	X
ftr-289	648	17	s]o	s]o	X
ftr-289	648	18	long	long	ADV
ftr-289	648	19	as	as	SCONJ
ftr-289	648	20	p	p	PROPN
ftr-289	648	21	*	*	PUNCT
ftr-289	648	22	is	be	AUX
ftr-289	648	23	positive	positive	ADJ
ftr-289	648	24	,	,	PUNCT
ftr-289	648	25	it	it	PRON
ftr-289	648	26	is	be	AUX
ftr-289	648	27	always	always	ADV
ftr-289	648	28	desirable	desirable	ADJ
ftr-289	648	29	to	to	PART
ftr-289	648	30	focus	focus	VERB
ftr-289	648	31	enforcement	enforcement	NOUN
ftr-289	648	32	effort	effort	NOUN
ftr-289	648	33	in	in	ADP
ftr-289	648	34	one	one	NUM
ftr-289	648	35	region	region	NOUN
ftr-289	648	36	of	of	ADP
ftr-289	648	37	http://web2.westlaw.com/find/default.wl?mt=lawschoolpractitioner&db=100297&rs=wlw13.04&tc=-1&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=0349380844&serialnum=0302650202&vr=2.0&fn=_top&sv=split&tf=-1&pbc=5b03c678&utid=2	http://web2.westlaw.com/find/default.wl?mt=lawschoolpractitioner&db=100297&rs=wlw13.04&tc=-1&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=0349380844&serialnum=0302650202&vr=2.0&fn=_top&sv=split&tf=-1&pbc=5b03c678&utid=2	PROPN
ftr-289	648	38	2014	2014	NUM
ftr-289	648	39	]	]	PUNCT
ftr-289	648	40	concentrated	concentrated	ADJ
ftr-289	648	41	enforcement	enforcement	NOUN
ftr-289	648	42	351	351	NUM
ftr-289	648	43	spreading	spread	VERB
ftr-289	648	44	enforcement	enforcement	NOUN
ftr-289	648	45	resources	resource	NOUN
ftr-289	648	46	across	across	ADP
ftr-289	648	47	the	the	DET
ftr-289	648	48	population	population	NOUN
ftr-289	648	49	in	in	ADP
ftr-289	648	50	such	such	ADJ
ftr-289	648	51	situations	situation	NOUN
ftr-289	648	52	would	would	AUX
ftr-289	648	53	not	not	PART
ftr-289	648	54	maximize	maximize	VERB
ftr-289	648	55	the	the	DET
ftr-289	648	56	return	return	NOUN
ftr-289	648	57	per	per	ADP
ftr-289	648	58	policeperson	policeperson	NOUN
ftr-289	648	59	.	.	PUNCT
ftr-289	649	1	109	109	NUM
ftr-289	649	2	moving	move	VERB
ftr-289	649	3	away	away	ADV
ftr-289	649	4	from	from	ADP
ftr-289	649	5	a	a	DET
ftr-289	649	6	binary	binary	ADJ
ftr-289	649	7	violate	violate	NOUN
ftr-289	649	8	or	or	CCONJ
ftr-289	649	9	comply	comply	ADJ
ftr-289	649	10	choice	choice	NOUN
ftr-289	649	11	,	,	PUNCT
ftr-289	649	12	one	one	PRON
ftr-289	649	13	could	could	AUX
ftr-289	649	14	also	also	ADV
ftr-289	649	15	model	model	VERB
ftr-289	649	16	a	a	DET
ftr-289	649	17	situation	situation	NOUN
ftr-289	649	18	in	in	ADP
ftr-289	649	19	which	which	PRON
ftr-289	649	20	individuals	individual	NOUN
ftr-289	649	21	in	in	ADP
ftr-289	649	22	a	a	DET
ftr-289	649	23	given	give	VERB
ftr-289	649	24	population	population	NOUN
ftr-289	649	25	can	can	AUX
ftr-289	649	26	exhibit	exhibit	VERB
ftr-289	649	27	varying	vary	VERB
ftr-289	649	28	levels	level	NOUN
ftr-289	649	29	of	of	ADP
ftr-289	649	30	compliance	compliance	NOUN
ftr-289	649	31	(	(	PUNCT
ftr-289	649	32	i.e.	i.e.	X
ftr-289	649	33	,	,	PUNCT
ftr-289	649	34	they	they	PRON
ftr-289	649	35	can	can	AUX
ftr-289	649	36	report	report	VERB
ftr-289	649	37	a	a	DET
ftr-289	649	38	range	range	NOUN
ftr-289	649	39	of	of	ADP
ftr-289	649	40	the	the	DET
ftr-289	649	41	tax	tax	NOUN
ftr-289	649	42	liability	liability	NOUN
ftr-289	649	43	they	they	PRON
ftr-289	649	44	owe	owe	VERB
ftr-289	649	45	)	)	PUNCT
ftr-289	649	46	.	.	PUNCT
ftr-289	650	1	if	if	SCONJ
ftr-289	650	2	there	there	PRON
ftr-289	650	3	is	be	VERB
ftr-289	650	4	a	a	DET
ftr-289	650	5	nonlinear	nonlinear	ADJ
ftr-289	650	6	response	response	NOUN
ftr-289	650	7	with	with	ADP
ftr-289	650	8	multiple	multiple	ADJ
ftr-289	650	9	equilibria	equilibrium	NOUN
ftr-289	650	10	,	,	PUNCT
ftr-289	650	11	then	then	ADV
ftr-289	650	12	,	,	PUNCT
ftr-289	650	13	under	under	ADP
ftr-289	650	14	cetain	cetain	NOUN
ftr-289	650	15	circumstances	circumstance	NOUN
ftr-289	650	16	,	,	PUNCT
ftr-289	650	17	concentating	concentate	VERB
ftr-289	650	18	enforcement	enforcement	NOUN
ftr-289	650	19	resources	resource	NOUN
ftr-289	650	20	may	may	AUX
ftr-289	650	21	increase	increase	VERB
ftr-289	650	22	overall	overall	ADJ
ftr-289	650	23	compliance	compliance	NOUN
ftr-289	650	24	.	.	PUNCT
ftr-289	651	1	110	110	NUM
ftr-289	651	2	for	for	ADP
ftr-289	651	3	instance	instance	NOUN
ftr-289	651	4	,	,	PUNCT
ftr-289	651	5	imagine	imagine	VERB
ftr-289	651	6	that	that	SCONJ
ftr-289	651	7	when	when	SCONJ
ftr-289	651	8	enforcement	enforcement	NOUN
ftr-289	651	9	is	be	AUX
ftr-289	651	10	low	low	ADJ
ftr-289	651	11	,	,	PUNCT
ftr-289	651	12	individuals	individual	NOUN
ftr-289	651	13	exhibit	exhibit	VERB
ftr-289	651	14	low	low	ADJ
ftr-289	651	15	compliance	compliance	NOUN
ftr-289	651	16	,	,	PUNCT
ftr-289	651	17	but	but	CCONJ
ftr-289	651	18	when	when	SCONJ
ftr-289	651	19	enforcement	enforcement	NOUN
ftr-289	651	20	reaches	reach	VERB
ftr-289	651	21	some	some	DET
ftr-289	651	22	level	level	NOUN
ftr-289	651	23	,	,	PUNCT
ftr-289	651	24	individuals	individual	NOUN
ftr-289	651	25	exhibit	exhibit	VERB
ftr-289	651	26	high	high	ADJ
ftr-289	651	27	compliance	compliance	NOUN
ftr-289	651	28	.	.	PUNCT
ftr-289	652	1	111	111	NUM
ftr-289	652	2	prior	prior	ADV
ftr-289	652	3	to	to	ADP
ftr-289	652	4	concentrated	concentrated	ADJ
ftr-289	652	5	enforcement	enforcement	NOUN
ftr-289	653	1	,	,	PUNCT
ftr-289	653	2	compliance	compliance	NOUN
ftr-289	653	3	across	across	ADP
ftr-289	653	4	the	the	DET
ftr-289	653	5	population	population	NOUN
ftr-289	653	6	may	may	AUX
ftr-289	653	7	be	be	AUX
ftr-289	653	8	uniformly	uniformly	ADV
ftr-289	653	9	low	low	ADJ
ftr-289	653	10	.	.	PUNCT
ftr-289	654	1	in	in	ADP
ftr-289	654	2	such	such	DET
ftr-289	654	3	a	a	DET
ftr-289	654	4	situation	situation	NOUN
ftr-289	654	5	,	,	PUNCT
ftr-289	654	6	the	the	DET
ftr-289	654	7	compliance	compliance	NOUN
ftr-289	654	8	gains	gain	VERB
ftr-289	654	9	from	from	ADP
ftr-289	654	10	concentration	concentration	NOUN
ftr-289	654	11	on	on	ADP
ftr-289	654	12	an	an	DET
ftr-289	654	13	enforcement	enforcement	NOUN
ftr-289	654	14	project	project	NOUN
ftr-289	654	15	in	in	ADP
ftr-289	654	16	an	an	DET
ftr-289	654	17	announced	announce	VERB
ftr-289	654	18	fashion	fashion	NOUN
ftr-289	654	19	may	may	AUX
ftr-289	654	20	be	be	AUX
ftr-289	654	21	high	high	ADJ
ftr-289	654	22	(	(	PUNCT
ftr-289	654	23	because	because	SCONJ
ftr-289	654	24	they	they	PRON
ftr-289	654	25	were	be	AUX
ftr-289	654	26	previously	previously	ADV
ftr-289	654	27	complying	comply	VERB
ftr-289	654	28	at	at	ADP
ftr-289	654	29	low	low	ADJ
ftr-289	654	30	rates	rate	NOUN
ftr-289	654	31	)	)	PUNCT
ftr-289	654	32	,	,	PUNCT
ftr-289	654	33	and	and	CCONJ
ftr-289	654	34	the	the	DET
ftr-289	654	35	losses	loss	NOUN
ftr-289	654	36	from	from	ADP
ftr-289	654	37	the	the	DET
ftr-289	654	38	individuals	individual	NOUN
ftr-289	654	39	no	no	ADV
ftr-289	654	40	longer	long	ADV
ftr-289	654	41	subject	subject	ADJ
ftr-289	654	42	to	to	ADP
ftr-289	654	43	enforcement	enforcement	NOUN
ftr-289	654	44	may	may	AUX
ftr-289	654	45	be	be	AUX
ftr-289	654	46	low	low	ADJ
ftr-289	654	47	(	(	PUNCT
ftr-289	654	48	because	because	SCONJ
ftr-289	654	49	only	only	ADV
ftr-289	654	50	their	their	PRON
ftr-289	654	51	prior	prior	ADJ
ftr-289	654	52	,	,	PUNCT
ftr-289	654	53	low	low	ADJ
ftr-289	654	54	levels	level	NOUN
ftr-289	654	55	of	of	ADP
ftr-289	654	56	compliance	compliance	NOUN
ftr-289	654	57	could	could	AUX
ftr-289	654	58	be	be	AUX
ftr-289	654	59	lost	lose	VERB
ftr-289	654	60	)	)	PUNCT
ftr-289	654	61	.	.	PUNCT
ftr-289	655	1	as	as	ADP
ftr-289	655	2	a	a	DET
ftr-289	655	3	result	result	NOUN
ftr-289	655	4	,	,	PUNCT
ftr-289	655	5	the	the	DET
ftr-289	655	6	compliance	compliance	NOUN
ftr-289	655	7	gains	gain	VERB
ftr-289	655	8	from	from	ADP
ftr-289	655	9	the	the	DET
ftr-289	655	10	enforcement	enforcement	NOUN
ftr-289	655	11	project	project	NOUN
ftr-289	655	12	may	may	AUX
ftr-289	655	13	outweigh	outweigh	VERB
ftr-289	655	14	the	the	DET
ftr-289	655	15	losses	loss	NOUN
ftr-289	655	16	by	by	ADP
ftr-289	655	17	the	the	DET
ftr-289	655	18	remainder	remainder	NOUN
ftr-289	655	19	of	of	ADP
ftr-289	655	20	the	the	DET
ftr-289	655	21	population	population	NOUN
ftr-289	655	22	.	.	PUNCT
ftr-289	656	1	112	112	NUM
ftr-289	656	2	indeed	indeed	ADV
ftr-289	656	3	,	,	PUNCT
ftr-289	656	4	when	when	SCONJ
ftr-289	656	5	the	the	DET
ftr-289	656	6	probability	probability	NOUN
ftr-289	656	7	of	of	ADP
ftr-289	656	8	getting	getting	AUX
ftr-289	656	9	caught	catch	VERB
ftr-289	656	10	is	be	AUX
ftr-289	656	11	otherwise	otherwise	ADV
ftr-289	656	12	quite	quite	ADV
ftr-289	656	13	low	low	ADJ
ftr-289	656	14	(	(	PUNCT
ftr-289	656	15	for	for	ADP
ftr-289	656	16	example	example	NOUN
ftr-289	656	17	,	,	PUNCT
ftr-289	656	18	the	the	DET
ftr-289	656	19	general	general	ADJ
ftr-289	656	20	audit	audit	NOUN
ftr-289	656	21	rate	rate	NOUN
ftr-289	656	22	of	of	ADP
ftr-289	656	23	one	one	NUM
ftr-289	656	24	percent	percent	NOUN
ftr-289	656	25	faced	face	VERB
ftr-289	656	26	by	by	ADP
ftr-289	656	27	individual	individual	ADJ
ftr-289	656	28	the	the	DET
ftr-289	656	29	city	city	NOUN
ftr-289	656	30	and	and	CCONJ
ftr-289	656	31	not	not	PART
ftr-289	656	32	to	to	PART
ftr-289	656	33	use	use	VERB
ftr-289	656	34	any	any	DET
ftr-289	656	35	police	police	NOUN
ftr-289	656	36	elsewhere	elsewhere	ADV
ftr-289	656	37	when	when	SCONJ
ftr-289	656	38	the	the	DET
ftr-289	656	39	available	available	ADJ
ftr-289	656	40	police	police	NOUN
ftr-289	656	41	resources	resource	NOUN
ftr-289	656	42	are	be	AUX
ftr-289	656	43	such	such	ADJ
ftr-289	656	44	that	that	SCONJ
ftr-289	656	45	p	p	NOUN
ftr-289	656	46	is	be	AUX
ftr-289	656	47	less	less	ADJ
ftr-289	656	48	than	than	ADP
ftr-289	656	49	or	or	CCONJ
ftr-289	656	50	equal	equal	ADJ
ftr-289	656	51	to	to	ADP
ftr-289	656	52	the	the	DET
ftr-289	656	53	threshold	threshold	NOUN
ftr-289	656	54	p	p	X
ftr-289	656	55	*	*	PROPN
ftr-289	656	56	.	.	PUNCT
ftr-289	656	57	”	"	PUNCT
ftr-289	656	58	)	)	PUNCT
ftr-289	656	59	.	.	PUNCT
ftr-289	657	1	109	109	NUM
ftr-289	657	2	.	.	PUNCT
ftr-289	658	1	i	i	PRON
ftr-289	658	2	d.	d.	PROPN
ftr-289	658	3	110	110	NUM
ftr-289	658	4	.	.	PUNCT
ftr-289	659	1	on	on	ADP
ftr-289	659	2	the	the	DET
ftr-289	659	3	other	other	ADJ
ftr-289	659	4	hand	hand	NOUN
ftr-289	659	5	,	,	PUNCT
ftr-289	659	6	overall	overall	ADJ
ftr-289	659	7	compliance	compliance	NOUN
ftr-289	659	8	should	should	AUX
ftr-289	659	9	not	not	PART
ftr-289	659	10	increase	increase	VERB
ftr-289	659	11	if	if	SCONJ
ftr-289	659	12	there	there	PRON
ftr-289	659	13	is	be	VERB
ftr-289	659	14	a	a	DET
ftr-289	659	15	linear	linear	ADJ
ftr-289	659	16	response	response	NOUN
ftr-289	659	17	(	(	PUNCT
ftr-289	659	18	i.e.	i.e.	X
ftr-289	659	19	,	,	PUNCT
ftr-289	659	20	if	if	SCONJ
ftr-289	659	21	an	an	DET
ftr-289	659	22	increase	increase	NOUN
ftr-289	659	23	in	in	ADP
ftr-289	659	24	compliance	compliance	NOUN
ftr-289	659	25	in	in	ADP
ftr-289	659	26	one	one	NUM
ftr-289	659	27	group	group	NOUN
ftr-289	659	28	is	be	AUX
ftr-289	659	29	offset	offset	VERB
ftr-289	659	30	exactly	exactly	ADV
ftr-289	659	31	by	by	ADP
ftr-289	659	32	a	a	DET
ftr-289	659	33	decrease	decrease	NOUN
ftr-289	659	34	in	in	ADP
ftr-289	659	35	compliance	compliance	NOUN
ftr-289	659	36	by	by	ADP
ftr-289	659	37	the	the	DET
ftr-289	659	38	same	same	ADJ
ftr-289	659	39	amount	amount	NOUN
ftr-289	659	40	in	in	ADP
ftr-289	659	41	another	another	DET
ftr-289	659	42	group	group	NOUN
ftr-289	659	43	)	)	PUNCT
ftr-289	659	44	.	.	PUNCT
ftr-289	660	1	111	111	NUM
ftr-289	660	2	.	.	PUNCT
ftr-289	661	1	various	various	ADJ
ftr-289	661	2	factors	factor	NOUN
ftr-289	661	3	explored	explore	VERB
ftr-289	661	4	in	in	ADP
ftr-289	661	5	other	other	ADJ
ftr-289	661	6	parts	part	NOUN
ftr-289	661	7	of	of	ADP
ftr-289	661	8	this	this	DET
ftr-289	661	9	article	article	NOUN
ftr-289	661	10	may	may	AUX
ftr-289	661	11	help	help	VERB
ftr-289	661	12	explain	explain	VERB
ftr-289	661	13	why	why	SCONJ
ftr-289	661	14	such	such	DET
ftr-289	661	15	a	a	DET
ftr-289	661	16	situation	situation	NOUN
ftr-289	661	17	would	would	AUX
ftr-289	661	18	exist	exist	VERB
ftr-289	661	19	.	.	PUNCT
ftr-289	662	1	for	for	ADP
ftr-289	662	2	instance	instance	NOUN
ftr-289	662	3	,	,	PUNCT
ftr-289	662	4	feedback	feedback	NOUN
ftr-289	662	5	loops	loop	NOUN
ftr-289	662	6	between	between	ADP
ftr-289	662	7	noncompliance	noncompliance	NOUN
ftr-289	662	8	and	and	CCONJ
ftr-289	662	9	enforcement	enforcement	NOUN
ftr-289	662	10	norms	norm	NOUN
ftr-289	662	11	may	may	AUX
ftr-289	662	12	help	help	VERB
ftr-289	662	13	explain	explain	VERB
ftr-289	662	14	such	such	DET
ftr-289	662	15	a	a	DET
ftr-289	662	16	phenomenon	phenomenon	NOUN
ftr-289	662	17	.	.	PUNCT
ftr-289	663	1	it	it	PRON
ftr-289	663	2	is	be	AUX
ftr-289	663	3	useful	useful	ADJ
ftr-289	663	4	to	to	PART
ftr-289	663	5	illustrate	illustrate	VERB
ftr-289	663	6	how	how	SCONJ
ftr-289	663	7	these	these	DET
ftr-289	663	8	explanations	explanation	NOUN
ftr-289	663	9	can	can	AUX
ftr-289	663	10	be	be	AUX
ftr-289	663	11	integrated	integrate	VERB
ftr-289	663	12	into	into	ADP
ftr-289	663	13	an	an	DET
ftr-289	663	14	economic	economic	ADJ
ftr-289	663	15	model	model	NOUN
ftr-289	663	16	or	or	CCONJ
ftr-289	663	17	case	case	NOUN
ftr-289	663	18	for	for	ADP
ftr-289	663	19	concentrated	concentrated	ADJ
ftr-289	663	20	enforcement	enforcement	NOUN
ftr-289	663	21	.	.	PUNCT
ftr-289	664	1	for	for	ADP
ftr-289	664	2	some	some	DET
ftr-289	664	3	evidence	evidence	NOUN
ftr-289	664	4	of	of	ADP
ftr-289	664	5	potential	potential	ADJ
ftr-289	664	6	equilibriums	equilibrium	NOUN
ftr-289	664	7	of	of	ADP
ftr-289	664	8	compliance	compliance	NOUN
ftr-289	664	9	within	within	ADP
ftr-289	664	10	the	the	DET
ftr-289	664	11	cash	cash	NOUN
ftr-289	664	12	business	business	NOUN
ftr-289	664	13	tax	tax	NOUN
ftr-289	664	14	sector	sector	NOUN
ftr-289	664	15	,	,	PUNCT
ftr-289	664	16	in	in	ADP
ftr-289	664	17	the	the	DET
ftr-289	664	18	form	form	NOUN
ftr-289	664	19	of	of	ADP
ftr-289	664	20	nodes	node	NOUN
ftr-289	664	21	of	of	ADP
ftr-289	664	22	low	low	ADJ
ftr-289	664	23	compliance	compliance	NOUN
ftr-289	664	24	,	,	PUNCT
ftr-289	664	25	see	see	VERB
ftr-289	664	26	research	research	NOUN
ftr-289	664	27	cited	cite	VERB
ftr-289	664	28	infra	infra	NOUN
ftr-289	664	29	note	note	VERB
ftr-289	664	30	224	224	NUM
ftr-289	664	31	.	.	PUNCT
ftr-289	665	1	112	112	NUM
ftr-289	665	2	.	.	PUNCT
ftr-289	666	1	on	on	ADP
ftr-289	666	2	the	the	DET
ftr-289	666	3	other	other	ADJ
ftr-289	666	4	hand	hand	NOUN
ftr-289	666	5	,	,	PUNCT
ftr-289	666	6	if	if	SCONJ
ftr-289	666	7	rates	rate	NOUN
ftr-289	666	8	of	of	ADP
ftr-289	666	9	compliance	compliance	NOUN
ftr-289	666	10	are	be	AUX
ftr-289	666	11	high	high	ADJ
ftr-289	666	12	across	across	ADP
ftr-289	666	13	the	the	DET
ftr-289	666	14	population	population	NOUN
ftr-289	666	15	,	,	PUNCT
ftr-289	666	16	the	the	DET
ftr-289	666	17	compliance	compliance	NOUN
ftr-289	666	18	gains	gain	VERB
ftr-289	666	19	from	from	ADP
ftr-289	666	20	the	the	DET
ftr-289	666	21	enforcement	enforcement	NOUN
ftr-289	666	22	project	project	NOUN
ftr-289	666	23	could	could	AUX
ftr-289	666	24	be	be	AUX
ftr-289	666	25	relatively	relatively	ADV
ftr-289	666	26	low	low	ADJ
ftr-289	666	27	(	(	PUNCT
ftr-289	666	28	because	because	SCONJ
ftr-289	666	29	the	the	DET
ftr-289	666	30	enforcement	enforcement	NOUN
ftr-289	666	31	project	project	NOUN
ftr-289	666	32	was	be	AUX
ftr-289	666	33	already	already	ADV
ftr-289	666	34	complying	comply	VERB
ftr-289	666	35	at	at	ADP
ftr-289	666	36	a	a	DET
ftr-289	666	37	high	high	ADJ
ftr-289	666	38	rate	rate	NOUN
ftr-289	666	39	)	)	PUNCT
ftr-289	666	40	,	,	PUNCT
ftr-289	666	41	but	but	CCONJ
ftr-289	666	42	the	the	DET
ftr-289	666	43	losses	loss	NOUN
ftr-289	666	44	from	from	ADP
ftr-289	666	45	the	the	DET
ftr-289	666	46	individuals	individual	NOUN
ftr-289	666	47	now	now	ADV
ftr-289	666	48	no	no	ADV
ftr-289	666	49	longer	long	ADV
ftr-289	666	50	subject	subject	ADJ
ftr-289	666	51	to	to	ADP
ftr-289	666	52	enforcement	enforcement	NOUN
ftr-289	666	53	could	could	AUX
ftr-289	666	54	be	be	AUX
ftr-289	666	55	high	high	ADJ
ftr-289	666	56	(	(	PUNCT
ftr-289	666	57	because	because	SCONJ
ftr-289	666	58	the	the	DET
ftr-289	666	59	individuals	individual	NOUN
ftr-289	666	60	no	no	ADV
ftr-289	666	61	longer	long	ADV
ftr-289	666	62	subject	subject	ADJ
ftr-289	666	63	to	to	ADP
ftr-289	666	64	enforcement	enforcement	NOUN
ftr-289	666	65	were	be	AUX
ftr-289	666	66	previously	previously	ADV
ftr-289	666	67	complying	comply	VERB
ftr-289	666	68	at	at	ADP
ftr-289	666	69	a	a	DET
ftr-289	666	70	high	high	ADJ
ftr-289	666	71	rate	rate	NOUN
ftr-289	666	72	)	)	PUNCT
ftr-289	666	73	.	.	PUNCT
ftr-289	667	1	see	see	VERB
ftr-289	667	2	alm	alm	PROPN
ftr-289	667	3	&	&	CCONJ
ftr-289	667	4	mckee	mckee	PROPN
ftr-289	667	5	,	,	PUNCT
ftr-289	667	6	audit	audit	NOUN
ftr-289	667	7	certainty	certainty	NOUN
ftr-289	667	8	,	,	PUNCT
ftr-289	667	9	supra	supra	PROPN
ftr-289	667	10	note	note	NOUN
ftr-289	667	11	95	95	NUM
ftr-289	667	12	,	,	PUNCT
ftr-289	667	13	for	for	ADP
ftr-289	667	14	a	a	DET
ftr-289	667	15	model	model	NOUN
ftr-289	667	16	(	(	PUNCT
ftr-289	667	17	and	and	CCONJ
ftr-289	667	18	accompanying	accompany	VERB
ftr-289	667	19	set	set	NOUN
ftr-289	667	20	of	of	ADP
ftr-289	667	21	circumstances	circumstance	NOUN
ftr-289	667	22	)	)	PUNCT
ftr-289	667	23	in	in	ADP
ftr-289	667	24	which	which	PRON
ftr-289	667	25	concentration	concentration	NOUN
ftr-289	667	26	reduces	reduce	VERB
ftr-289	667	27	net	net	ADJ
ftr-289	667	28	compliance	compliance	NOUN
ftr-289	667	29	.	.	PUNCT
ftr-289	668	1	relevant	relevant	ADJ
ftr-289	668	2	factors	factor	NOUN
ftr-289	668	3	would	would	AUX
ftr-289	668	4	be	be	AUX
ftr-289	668	5	the	the	DET
ftr-289	668	6	differing	differ	VERB
ftr-289	668	7	rates	rate	NOUN
ftr-289	668	8	of	of	ADP
ftr-289	668	9	compliance	compliance	NOUN
ftr-289	668	10	that	that	PRON
ftr-289	668	11	would	would	AUX
ftr-289	668	12	be	be	AUX
ftr-289	668	13	exhibited	exhibit	VERB
ftr-289	668	14	by	by	ADP
ftr-289	668	15	the	the	DET
ftr-289	668	16	enforcement	enforcement	NOUN
ftr-289	668	17	project	project	NOUN
ftr-289	668	18	versus	versus	ADP
ftr-289	668	19	the	the	DET
ftr-289	668	20	rest	rest	NOUN
ftr-289	668	21	of	of	ADP
ftr-289	668	22	the	the	DET
ftr-289	668	23	population	population	NOUN
ftr-289	668	24	and	and	CCONJ
ftr-289	668	25	the	the	DET
ftr-289	668	26	sizes	size	NOUN
ftr-289	668	27	of	of	ADP
ftr-289	668	28	the	the	DET
ftr-289	668	29	two	two	NUM
ftr-289	668	30	groups	group	NOUN
ftr-289	668	31	.	.	PUNCT
ftr-289	669	1	the	the	DET
ftr-289	669	2	point	point	NOUN
ftr-289	669	3	here	here	ADV
ftr-289	669	4	is	be	AUX
ftr-289	669	5	not	not	PART
ftr-289	669	6	to	to	PART
ftr-289	669	7	suggest	suggest	VERB
ftr-289	669	8	that	that	SCONJ
ftr-289	669	9	concentration	concentration	NOUN
ftr-289	669	10	always	always	ADV
ftr-289	669	11	increases	increase	VERB
ftr-289	669	12	compliance	compliance	NOUN
ftr-289	669	13	,	,	PUNCT
ftr-289	669	14	but	but	CCONJ
ftr-289	669	15	rather	rather	ADV
ftr-289	669	16	to	to	PART
ftr-289	669	17	examine	examine	VERB
ftr-289	669	18	the	the	DET
ftr-289	669	19	circumstances	circumstance	NOUN
ftr-289	669	20	under	under	ADP
ftr-289	669	21	which	which	PRON
ftr-289	669	22	concentration	concentration	NOUN
ftr-289	669	23	increases	increase	VERB
ftr-289	669	24	compliance	compliance	NOUN
ftr-289	669	25	.	.	PUNCT
ftr-289	670	1	352	352	NUM
ftr-289	670	2	florida	florida	PROPN
ftr-289	670	3	tax	tax	NOUN
ftr-289	670	4	review	review	NOUN
ftr-289	670	5	[	[	X
ftr-289	670	6	vol	vol	NOUN
ftr-289	670	7	.	.	PUNCT
ftr-289	671	1	16:6	16:6	NUM
ftr-289	671	2	taxpayers	taxpayer	NOUN
ftr-289	671	3	)	)	PUNCT
ftr-289	671	4	,	,	PUNCT
ftr-289	671	5	113	113	NUM
ftr-289	671	6	probability	probability	NOUN
ftr-289	671	7	neglect	neglect	NOUN
ftr-289	671	8	may	may	AUX
ftr-289	671	9	minimize	minimize	VERB
ftr-289	671	10	compliance	compliance	NOUN
ftr-289	671	11	losses	loss	NOUN
ftr-289	671	12	in	in	ADP
ftr-289	671	13	the	the	DET
ftr-289	671	14	part	part	NOUN
ftr-289	671	15	of	of	ADP
ftr-289	671	16	the	the	DET
ftr-289	671	17	population	population	NOUN
ftr-289	671	18	outside	outside	ADP
ftr-289	671	19	of	of	ADP
ftr-289	671	20	the	the	DET
ftr-289	671	21	enforcement	enforcement	NOUN
ftr-289	671	22	project	project	NOUN
ftr-289	671	23	.	.	PUNCT
ftr-289	672	1	114	114	NUM
ftr-289	672	2	probability	probability	NOUN
ftr-289	672	3	neglect	neglect	NOUN
ftr-289	672	4	is	be	AUX
ftr-289	672	5	characterized	characterize	VERB
ftr-289	672	6	in	in	ADP
ftr-289	672	7	part	part	NOUN
ftr-289	672	8	by	by	ADP
ftr-289	672	9	a	a	DET
ftr-289	672	10	lack	lack	NOUN
ftr-289	672	11	of	of	ADP
ftr-289	672	12	responsiveness	responsiveness	NOUN
ftr-289	672	13	to	to	ADP
ftr-289	672	14	variations	variation	NOUN
ftr-289	672	15	in	in	ADP
ftr-289	672	16	small	small	ADJ
ftr-289	672	17	probabilities	probability	NOUN
ftr-289	672	18	.	.	PUNCT
ftr-289	673	1	115	115	NUM
ftr-289	673	2	many	many	ADJ
ftr-289	673	3	studies	study	NOUN
ftr-289	673	4	have	have	AUX
ftr-289	673	5	shown	show	VERB
ftr-289	673	6	evidence	evidence	NOUN
ftr-289	673	7	of	of	ADP
ftr-289	673	8	relative	relative	ADJ
ftr-289	673	9	irresponsiveness	irresponsiveness	ADV
ftr-289	673	10	to	to	ADP
ftr-289	673	11	variations	variation	NOUN
ftr-289	673	12	in	in	ADP
ftr-289	673	13	probability	probability	NOUN
ftr-289	673	14	when	when	SCONJ
ftr-289	673	15	determining	determine	VERB
ftr-289	673	16	willingness	willingness	NOUN
ftr-289	673	17	to	to	PART
ftr-289	673	18	pay	pay	VERB
ftr-289	673	19	to	to	PART
ftr-289	673	20	protect	protect	VERB
ftr-289	673	21	against	against	ADP
ftr-289	673	22	low	low	ADJ
ftr-289	673	23	probability	probability	NOUN
ftr-289	673	24	hazards	hazard	NOUN
ftr-289	673	25	.	.	PUNCT
ftr-289	674	1	116	116	NUM
ftr-289	674	2	as	as	ADP
ftr-289	674	3	a	a	DET
ftr-289	674	4	result	result	NOUN
ftr-289	674	5	,	,	PUNCT
ftr-289	674	6	whereas	whereas	SCONJ
ftr-289	674	7	the	the	DET
ftr-289	674	8	enforcement	enforcement	NOUN
ftr-289	674	9	project	project	NOUN
ftr-289	674	10	may	may	AUX
ftr-289	674	11	be	be	AUX
ftr-289	674	12	very	very	ADV
ftr-289	674	13	responsive	responsive	ADJ
ftr-289	674	14	to	to	ADP
ftr-289	674	15	an	an	DET
ftr-289	674	16	increase	increase	NOUN
ftr-289	674	17	in	in	ADP
ftr-289	674	18	the	the	DET
ftr-289	674	19	probability	probability	NOUN
ftr-289	674	20	of	of	ADP
ftr-289	674	21	getting	getting	AUX
ftr-289	674	22	caught	catch	VERB
ftr-289	674	23	from	from	ADP
ftr-289	674	24	a	a	DET
ftr-289	674	25	very	very	ADV
ftr-289	674	26	low	low	ADJ
ftr-289	674	27	amount	amount	NOUN
ftr-289	674	28	(	(	PUNCT
ftr-289	674	29	say	say	INTJ
ftr-289	674	30	one	one	NUM
ftr-289	674	31	percent	percent	NOUN
ftr-289	674	32	)	)	PUNCT
ftr-289	674	33	to	to	ADP
ftr-289	674	34	a	a	DET
ftr-289	674	35	significantly	significantly	ADV
ftr-289	674	36	higher	high	ADJ
ftr-289	674	37	probability	probability	NOUN
ftr-289	674	38	,	,	PUNCT
ftr-289	674	39	the	the	DET
ftr-289	674	40	remainder	remainder	NOUN
ftr-289	674	41	of	of	ADP
ftr-289	674	42	the	the	DET
ftr-289	674	43	population	population	NOUN
ftr-289	674	44	may	may	AUX
ftr-289	674	45	have	have	VERB
ftr-289	674	46	a	a	DET
ftr-289	674	47	lower	low	ADJ
ftr-289	674	48	,	,	PUNCT
ftr-289	674	49	relative	relative	ADJ
ftr-289	674	50	responsiveness	responsiveness	NOUN
ftr-289	674	51	to	to	ADP
ftr-289	674	52	a	a	DET
ftr-289	674	53	reduction	reduction	NOUN
ftr-289	674	54	in	in	ADP
ftr-289	674	55	probability	probability	NOUN
ftr-289	674	56	of	of	ADP
ftr-289	674	57	getting	getting	AUX
ftr-289	674	58	caught	catch	VERB
ftr-289	674	59	from	from	ADP
ftr-289	674	60	a	a	DET
ftr-289	674	61	very	very	ADV
ftr-289	674	62	low	low	ADJ
ftr-289	674	63	amount	amount	NOUN
ftr-289	674	64	(	(	PUNCT
ftr-289	674	65	say	say	INTJ
ftr-289	674	66	one	one	NUM
ftr-289	674	67	percent	percent	NOUN
ftr-289	674	68	)	)	PUNCT
ftr-289	674	69	to	to	ADP
ftr-289	674	70	a	a	DET
ftr-289	674	71	slightly	slightly	ADV
ftr-289	674	72	lower	low	ADJ
ftr-289	674	73	,	,	PUNCT
ftr-289	674	74	very	very	ADV
ftr-289	674	75	low	low	ADJ
ftr-289	674	76	amount	amount	NOUN
ftr-289	674	77	(	(	PUNCT
ftr-289	674	78	say	say	VERB
ftr-289	674	79	0.9	0.9	NUM
ftr-289	674	80	percent	percent	NOUN
ftr-289	674	81	)	)	PUNCT
ftr-289	674	82	.	.	PUNCT
ftr-289	675	1	117	117	NUM
ftr-289	675	2	this	this	DET
ftr-289	675	3	phenomenon	phenomenon	NOUN
ftr-289	675	4	would	would	AUX
ftr-289	675	5	support	support	VERB
ftr-289	675	6	the	the	DET
ftr-289	675	7	potential	potential	ADJ
ftr-289	675	8	benefits	benefit	NOUN
ftr-289	675	9	of	of	ADP
ftr-289	675	10	concentrated	concentrated	ADJ
ftr-289	675	11	enforcement	enforcement	NOUN
ftr-289	675	12	.	.	PUNCT
ftr-289	676	1	the	the	DET
ftr-289	676	2	bottom	bottom	ADJ
ftr-289	676	3	line	line	NOUN
ftr-289	676	4	is	be	AUX
ftr-289	676	5	that	that	SCONJ
ftr-289	676	6	a	a	DET
ftr-289	676	7	number	number	NOUN
ftr-289	676	8	of	of	ADP
ftr-289	676	9	different	different	ADJ
ftr-289	676	10	economic	economic	ADJ
ftr-289	676	11	models	model	NOUN
ftr-289	676	12	(	(	PUNCT
ftr-289	676	13	perhaps	perhaps	ADV
ftr-289	676	14	combined	combine	VERB
ftr-289	676	15	with	with	ADP
ftr-289	676	16	probability	probability	NOUN
ftr-289	676	17	neglect	neglect	NOUN
ftr-289	676	18	)	)	PUNCT
ftr-289	676	19	can	can	AUX
ftr-289	676	20	support	support	VERB
ftr-289	676	21	an	an	DET
ftr-289	676	22	economic	economic	ADJ
ftr-289	676	23	base	base	NOUN
ftr-289	676	24	case	case	NOUN
ftr-289	676	25	for	for	ADP
ftr-289	676	26	concentrated	concentrated	ADJ
ftr-289	676	27	enforcement	enforcement	NOUN
ftr-289	676	28	when	when	SCONJ
ftr-289	676	29	compliance	compliance	NOUN
ftr-289	676	30	incentives	incentive	NOUN
ftr-289	676	31	are	be	AUX
ftr-289	676	32	inadequate	inadequate	ADJ
ftr-289	676	33	if	if	SCONJ
ftr-289	676	34	spread	spread	VERB
ftr-289	676	35	throughout	throughout	ADP
ftr-289	676	36	the	the	DET
ftr-289	676	37	population	population	NOUN
ftr-289	676	38	.	.	PUNCT
ftr-289	677	1	113	113	NUM
ftr-289	677	2	.	.	PUNCT
ftr-289	678	1	irs	irs	PROPN
ftr-289	678	2	data	datum	NOUN
ftr-289	678	3	book	book	NOUN
ftr-289	678	4	2012	2012	NUM
ftr-289	678	5	,	,	PUNCT
ftr-289	678	6	supra	supra	PROPN
ftr-289	678	7	note	note	NOUN
ftr-289	678	8	29	29	NUM
ftr-289	678	9	.	.	X
ftr-289	678	10	114	114	NUM
ftr-289	678	11	.	.	PUNCT
ftr-289	679	1	i	i	PRON
ftr-289	679	2	thank	thank	VERB
ftr-289	679	3	andres	andres	PROPN
ftr-289	679	4	sawicki	sawicki	PROPN
ftr-289	679	5	for	for	ADP
ftr-289	679	6	pointing	point	VERB
ftr-289	679	7	out	out	ADP
ftr-289	679	8	the	the	DET
ftr-289	679	9	potential	potential	ADJ
ftr-289	679	10	role	role	NOUN
ftr-289	679	11	of	of	ADP
ftr-289	679	12	probability	probability	NOUN
ftr-289	679	13	neglect	neglect	NOUN
ftr-289	679	14	.	.	PUNCT
ftr-289	680	1	115	115	NUM
ftr-289	680	2	.	.	PUNCT
ftr-289	681	1	cass	cass	PROPN
ftr-289	681	2	r.	r.	PROPN
ftr-289	681	3	sunstein	sunstein	PROPN
ftr-289	681	4	,	,	PUNCT
ftr-289	681	5	probability	probability	NOUN
ftr-289	681	6	neglect	neglect	NOUN
ftr-289	681	7	:	:	PUNCT
ftr-289	681	8	emotions	emotion	NOUN
ftr-289	681	9	,	,	PUNCT
ftr-289	681	10	worst	bad	ADJ
ftr-289	681	11	cases	case	NOUN
ftr-289	681	12	,	,	PUNCT
ftr-289	681	13	and	and	CCONJ
ftr-289	681	14	law	law	NOUN
ftr-289	681	15	,	,	PUNCT
ftr-289	681	16	112	112	NUM
ftr-289	681	17	yale	yale	PROPN
ftr-289	681	18	l.j	l.j	PROPN
ftr-289	681	19	.	.	PROPN
ftr-289	681	20	61	61	NUM
ftr-289	681	21	,	,	PUNCT
ftr-289	681	22	71–74	71–74	NUM
ftr-289	681	23	(	(	PUNCT
ftr-289	681	24	2002	2002	NUM
ftr-289	681	25	)	)	PUNCT
ftr-289	682	1	[	[	X
ftr-289	682	2	hereinafter	hereinafter	NOUN
ftr-289	682	3	sunstein	sunstein	NOUN
ftr-289	682	4	,	,	PUNCT
ftr-289	682	5	probability	probability	NOUN
ftr-289	682	6	neglect	neglect	NOUN
ftr-289	682	7	]	]	PUNCT
ftr-289	682	8	.	.	PUNCT
ftr-289	683	1	116	116	NUM
ftr-289	683	2	.	.	PUNCT
ftr-289	684	1	e.g.	e.g.	ADV
ftr-289	684	2	,	,	PUNCT
ftr-289	684	3	young	young	ADJ
ftr-289	684	4	sook	sook	NOUN
ftr-289	684	5	eom	eom	PROPN
ftr-289	684	6	,	,	PUNCT
ftr-289	684	7	pesticide	pesticide	NOUN
ftr-289	684	8	residue	residue	NOUN
ftr-289	684	9	risk	risk	NOUN
ftr-289	684	10	and	and	CCONJ
ftr-289	684	11	food	food	NOUN
ftr-289	684	12	safety	safety	NOUN
ftr-289	684	13	valuation	valuation	NOUN
ftr-289	684	14	:	:	PUNCT
ftr-289	684	15	a	a	DET
ftr-289	684	16	random	random	ADJ
ftr-289	684	17	utility	utility	NOUN
ftr-289	684	18	approach	approach	NOUN
ftr-289	684	19	,	,	PUNCT
ftr-289	684	20	76	76	NUM
ftr-289	684	21	am	am	NOUN
ftr-289	684	22	.	.	PUNCT
ftr-289	685	1	j.	j.	PROPN
ftr-289	685	2	agric	agric	PROPN
ftr-289	685	3	.	.	PROPN
ftr-289	686	1	econ	econ	PROPN
ftr-289	686	2	.	.	PUNCT
ftr-289	687	1	760	760	NUM
ftr-289	687	2	,	,	PUNCT
ftr-289	687	3	769	769	NUM
ftr-289	687	4	(	(	PUNCT
ftr-289	687	5	1994	1994	NUM
ftr-289	687	6	)	)	PUNCT
ftr-289	687	7	(	(	PUNCT
ftr-289	687	8	finding	find	VERB
ftr-289	687	9	insignificant	insignificant	ADJ
ftr-289	687	10	variation	variation	NOUN
ftr-289	687	11	in	in	ADP
ftr-289	687	12	willingness	willingness	NOUN
ftr-289	687	13	to	to	PART
ftr-289	687	14	pay	pay	VERB
ftr-289	687	15	for	for	ADP
ftr-289	687	16	reductions	reduction	NOUN
ftr-289	687	17	of	of	ADP
ftr-289	687	18	risk	risk	NOUN
ftr-289	687	19	from	from	ADP
ftr-289	687	20	pesticides	pesticide	NOUN
ftr-289	687	21	on	on	ADP
ftr-289	687	22	food	food	NOUN
ftr-289	687	23	when	when	SCONJ
ftr-289	687	24	variation	variation	NOUN
ftr-289	687	25	in	in	ADP
ftr-289	687	26	relative	relative	ADJ
ftr-289	687	27	risk	risk	NOUN
ftr-289	687	28	was	be	AUX
ftr-289	687	29	substantial	substantial	ADJ
ftr-289	687	30	but	but	CCONJ
ftr-289	687	31	total	total	ADJ
ftr-289	687	32	risk	risk	NOUN
ftr-289	687	33	was	be	AUX
ftr-289	687	34	low	low	ADJ
ftr-289	687	35	)	)	PUNCT
ftr-289	687	36	;	;	PUNCT
ftr-289	687	37	howard	howard	PROPN
ftr-289	687	38	kunreuther	kunreuther	PROPN
ftr-289	687	39	et	et	PROPN
ftr-289	687	40	al	al	PROPN
ftr-289	687	41	.	.	PROPN
ftr-289	687	42	,	,	PUNCT
ftr-289	687	43	making	make	VERB
ftr-289	687	44	low	low	ADJ
ftr-289	687	45	probabilities	probability	NOUN
ftr-289	687	46	useful	useful	ADJ
ftr-289	687	47	,	,	PUNCT
ftr-289	687	48	23	23	NUM
ftr-289	687	49	j.	j.	PROPN
ftr-289	687	50	risk	risk	PROPN
ftr-289	687	51	&	&	CCONJ
ftr-289	687	52	uncertainty	uncertainty	NOUN
ftr-289	687	53	103	103	NUM
ftr-289	687	54	(	(	PUNCT
ftr-289	687	55	2001	2001	NUM
ftr-289	687	56	)	)	PUNCT
ftr-289	687	57	(	(	PUNCT
ftr-289	687	58	finding	find	VERB
ftr-289	687	59	relative	relative	ADJ
ftr-289	687	60	insensitivity	insensitivity	NOUN
ftr-289	687	61	in	in	ADP
ftr-289	687	62	willingness	willingness	NOUN
ftr-289	687	63	to	to	PART
ftr-289	687	64	pay	pay	VERB
ftr-289	687	65	insurance	insurance	NOUN
ftr-289	687	66	premiums	premium	NOUN
ftr-289	687	67	with	with	ADP
ftr-289	687	68	respect	respect	NOUN
ftr-289	687	69	to	to	ADP
ftr-289	687	70	low	low	ADJ
ftr-289	687	71	risk	risk	NOUN
ftr-289	687	72	hazards	hazard	NOUN
ftr-289	687	73	,	,	PUNCT
ftr-289	687	74	at	at	ADP
ftr-289	687	75	least	least	ADJ
ftr-289	687	76	when	when	SCONJ
ftr-289	687	77	the	the	DET
ftr-289	687	78	risks	risk	NOUN
ftr-289	687	79	were	be	AUX
ftr-289	687	80	not	not	PART
ftr-289	687	81	highly	highly	ADV
ftr-289	687	82	contextualized	contextualized	ADJ
ftr-289	687	83	)	)	PUNCT
ftr-289	687	84	.	.	PUNCT
ftr-289	688	1	117	117	NUM
ftr-289	688	2	.	.	PUNCT
ftr-289	689	1	cf	cf	X
ftr-289	689	2	.	.	PUNCT
ftr-289	690	1	sunstein	sunstein	PROPN
ftr-289	690	2	,	,	PUNCT
ftr-289	690	3	probability	probability	NOUN
ftr-289	690	4	neglect	neglect	NOUN
ftr-289	690	5	,	,	PUNCT
ftr-289	690	6	supra	supra	NOUN
ftr-289	690	7	note	note	NOUN
ftr-289	690	8	115	115	NUM
ftr-289	690	9	,	,	PUNCT
ftr-289	690	10	at	at	ADP
ftr-289	690	11	75	75	NUM
ftr-289	690	12	(	(	PUNCT
ftr-289	690	13	“	"	PUNCT
ftr-289	690	14	when	when	SCONJ
ftr-289	690	15	a	a	DET
ftr-289	690	16	risk	risk	NOUN
ftr-289	690	17	probability	probability	NOUN
ftr-289	690	18	is	be	AUX
ftr-289	690	19	below	below	ADP
ftr-289	690	20	a	a	DET
ftr-289	690	21	certain	certain	ADJ
ftr-289	690	22	threshold	threshold	NOUN
ftr-289	690	23	,	,	PUNCT
ftr-289	690	24	people	people	NOUN
ftr-289	690	25	treat	treat	VERB
ftr-289	690	26	the	the	DET
ftr-289	690	27	risk	risk	NOUN
ftr-289	690	28	as	as	ADP
ftr-289	690	29	essentially	essentially	ADV
ftr-289	690	30	zero	zero	NUM
ftr-289	690	31	and	and	CCONJ
ftr-289	690	32	are	be	AUX
ftr-289	690	33	willing	willing	ADJ
ftr-289	690	34	to	to	PART
ftr-289	690	35	pay	pay	VERB
ftr-289	690	36	little	little	ADJ
ftr-289	690	37	or	or	CCONJ
ftr-289	690	38	nothing	nothing	PRON
ftr-289	690	39	for	for	ADP
ftr-289	690	40	insurance	insurance	NOUN
ftr-289	690	41	in	in	ADP
ftr-289	690	42	the	the	DET
ftr-289	690	43	event	event	NOUN
ftr-289	690	44	of	of	ADP
ftr-289	690	45	loss	loss	NOUN
ftr-289	690	46	.	.	PUNCT
ftr-289	691	1	but	but	CCONJ
ftr-289	691	2	when	when	SCONJ
ftr-289	691	3	the	the	DET
ftr-289	691	4	risk	risk	NOUN
ftr-289	691	5	probability	probability	NOUN
ftr-289	691	6	is	be	AUX
ftr-289	691	7	above	above	ADP
ftr-289	691	8	a	a	DET
ftr-289	691	9	certain	certain	ADJ
ftr-289	691	10	level	level	NOUN
ftr-289	691	11	,	,	PUNCT
ftr-289	691	12	people	people	NOUN
ftr-289	691	13	are	be	AUX
ftr-289	691	14	willing	willing	ADJ
ftr-289	691	15	to	to	PART
ftr-289	691	16	pay	pay	VERB
ftr-289	691	17	a	a	DET
ftr-289	691	18	significant	significant	ADJ
ftr-289	691	19	amount	amount	NOUN
ftr-289	691	20	for	for	ADP
ftr-289	691	21	insurance	insurance	NOUN
ftr-289	691	22	,	,	PUNCT
ftr-289	691	23	indeed	indeed	ADV
ftr-289	691	24	an	an	DET
ftr-289	691	25	amount	amount	NOUN
ftr-289	691	26	that	that	PRON
ftr-289	691	27	greatly	greatly	ADV
ftr-289	691	28	exceeds	exceed	VERB
ftr-289	691	29	the	the	DET
ftr-289	691	30	expected	expect	VERB
ftr-289	691	31	value	value	NOUN
ftr-289	691	32	of	of	ADP
ftr-289	691	33	the	the	DET
ftr-289	691	34	risk	risk	NOUN
ftr-289	691	35	.	.	PUNCT
ftr-289	691	36	”	"	PUNCT
ftr-289	691	37	)	)	PUNCT
ftr-289	691	38	;	;	PUNCT
ftr-289	691	39	kevin	kevin	PROPN
ftr-289	691	40	m.	m.	PROPN
ftr-289	691	41	stack	stack	PROPN
ftr-289	691	42	&	&	CCONJ
ftr-289	691	43	michael	michael	PROPN
ftr-289	691	44	p.	p.	PROPN
ftr-289	691	45	vandenbergh	vandenbergh	PROPN
ftr-289	691	46	,	,	PUNCT
ftr-289	691	47	the	the	DET
ftr-289	691	48	one	one	NUM
ftr-289	691	49	percent	percent	NOUN
ftr-289	691	50	problem	problem	NOUN
ftr-289	691	51	,	,	PUNCT
ftr-289	691	52	111	111	NUM
ftr-289	691	53	colum	colum	NOUN
ftr-289	691	54	.	.	PUNCT
ftr-289	692	1	l.	l.	PROPN
ftr-289	692	2	rev	rev	PROPN
ftr-289	692	3	.	.	PROPN
ftr-289	692	4	1385	1385	NUM
ftr-289	692	5	,	,	PUNCT
ftr-289	692	6	1401	1401	NUM
ftr-289	692	7	(	(	PUNCT
ftr-289	692	8	2011	2011	NUM
ftr-289	692	9	)	)	PUNCT
ftr-289	692	10	(	(	PUNCT
ftr-289	692	11	suggesting	suggest	VERB
ftr-289	692	12	that	that	SCONJ
ftr-289	692	13	probability	probability	NOUN
ftr-289	692	14	neglect	neglect	NOUN
ftr-289	692	15	might	might	AUX
ftr-289	692	16	explain	explain	VERB
ftr-289	692	17	appeal	appeal	NOUN
ftr-289	692	18	of	of	ADP
ftr-289	692	19	arguments	argument	NOUN
ftr-289	692	20	to	to	PART
ftr-289	692	21	ignore	ignore	VERB
ftr-289	692	22	one	one	NUM
ftr-289	692	23	percent	percent	NOUN
ftr-289	692	24	contributions	contribution	NOUN
ftr-289	692	25	to	to	ADP
ftr-289	692	26	environmental	environmental	ADJ
ftr-289	692	27	problems	problem	NOUN
ftr-289	692	28	)	)	PUNCT
ftr-289	692	29	.	.	PUNCT
ftr-289	693	1	it	it	PRON
ftr-289	693	2	is	be	AUX
ftr-289	693	3	worth	worth	ADJ
ftr-289	693	4	stating	state	VERB
ftr-289	693	5	explicitly	explicitly	ADV
ftr-289	693	6	that	that	SCONJ
ftr-289	693	7	paying	pay	VERB
ftr-289	693	8	higher	high	ADJ
ftr-289	693	9	taxes	taxis	NOUN
ftr-289	693	10	in	in	ADP
ftr-289	693	11	order	order	NOUN
ftr-289	693	12	to	to	PART
ftr-289	693	13	avoid	avoid	VERB
ftr-289	693	14	the	the	DET
ftr-289	693	15	potential	potential	ADJ
ftr-289	693	16	consequences	consequence	NOUN
ftr-289	693	17	of	of	ADP
ftr-289	693	18	an	an	DET
ftr-289	693	19	adverse	adverse	ADJ
ftr-289	693	20	tax	tax	NOUN
ftr-289	693	21	audit	audit	NOUN
ftr-289	693	22	can	can	AUX
ftr-289	693	23	be	be	AUX
ftr-289	693	24	seen	see	VERB
ftr-289	693	25	as	as	ADP
ftr-289	693	26	equivalent	equivalent	ADJ
ftr-289	693	27	to	to	PART
ftr-289	693	28	willingness	willingness	VERB
ftr-289	693	29	to	to	PART
ftr-289	693	30	pay	pay	VERB
ftr-289	693	31	an	an	DET
ftr-289	693	32	insurance	insurance	NOUN
ftr-289	693	33	premium	premium	NOUN
ftr-289	693	34	.	.	PUNCT
ftr-289	694	1	this	this	PRON
ftr-289	694	2	is	be	AUX
ftr-289	694	3	not	not	PART
ftr-289	694	4	to	to	PART
ftr-289	694	5	say	say	VERB
ftr-289	694	6	that	that	SCONJ
ftr-289	694	7	the	the	DET
ftr-289	694	8	reduction	reduction	NOUN
ftr-289	694	9	in	in	ADP
ftr-289	694	10	probability	probability	NOUN
ftr-289	694	11	of	of	ADP
ftr-289	694	12	getting	getting	AUX
ftr-289	694	13	caught	catch	VERB
ftr-289	694	14	would	would	AUX
ftr-289	694	15	have	have	VERB
ftr-289	694	16	no	no	DET
ftr-289	694	17	effect	effect	NOUN
ftr-289	694	18	on	on	ADP
ftr-289	694	19	the	the	DET
ftr-289	694	20	remainder	remainder	NOUN
ftr-289	694	21	of	of	ADP
ftr-289	694	22	the	the	DET
ftr-289	694	23	population	population	NOUN
ftr-289	694	24	.	.	PUNCT
ftr-289	695	1	rather	rather	ADV
ftr-289	695	2	,	,	PUNCT
ftr-289	695	3	the	the	DET
ftr-289	695	4	claim	claim	NOUN
ftr-289	695	5	is	be	AUX
ftr-289	695	6	that	that	SCONJ
ftr-289	695	7	the	the	DET
ftr-289	695	8	tendency	tendency	NOUN
ftr-289	695	9	to	to	PART
ftr-289	695	10	ignore	ignore	VERB
ftr-289	695	11	very	very	ADV
ftr-289	695	12	low	low	ADJ
ftr-289	695	13	probabilities	probability	NOUN
ftr-289	695	14	may	may	AUX
ftr-289	695	15	reduce	reduce	VERB
ftr-289	695	16	the	the	DET
ftr-289	695	17	responsiveness	responsiveness	NOUN
ftr-289	695	18	to	to	ADP
ftr-289	695	19	a	a	DET
ftr-289	695	20	0.1	0.1	NUM
ftr-289	695	21	percent	percent	NOUN
ftr-289	695	22	chance	chance	NOUN
ftr-289	695	23	in	in	ADP
ftr-289	695	24	likelihood	likelihood	NOUN
ftr-289	695	25	of	of	ADP
ftr-289	695	26	getting	getting	AUX
ftr-289	695	27	caught	catch	VERB
ftr-289	695	28	.	.	PUNCT
ftr-289	696	1	2014	2014	NUM
ftr-289	696	2	]	]	PUNCT
ftr-289	696	3	concentrated	concentrated	ADJ
ftr-289	696	4	enforcement	enforcement	NOUN
ftr-289	696	5	353	353	NUM
ftr-289	696	6	c.	c.	NOUN
ftr-289	696	7	feedback	feedback	NOUN
ftr-289	696	8	loops	loop	NOUN
ftr-289	696	9	between	between	ADP
ftr-289	696	10	noncompliance	noncompliance	NOUN
ftr-289	696	11	and	and	CCONJ
ftr-289	696	12	enforcement	enforcement	NOUN
ftr-289	696	13	layered	layer	VERB
ftr-289	696	14	onto	onto	ADP
ftr-289	696	15	this	this	DET
ftr-289	696	16	base	base	NOUN
ftr-289	696	17	case	case	NOUN
ftr-289	696	18	for	for	ADP
ftr-289	696	19	concentrated	concentrated	ADJ
ftr-289	696	20	enforcement	enforcement	NOUN
ftr-289	696	21	are	be	AUX
ftr-289	696	22	a	a	DET
ftr-289	696	23	number	number	NOUN
ftr-289	696	24	of	of	ADP
ftr-289	696	25	circumstances	circumstance	NOUN
ftr-289	696	26	that	that	PRON
ftr-289	696	27	can	can	AUX
ftr-289	696	28	strengthen	strengthen	VERB
ftr-289	696	29	the	the	DET
ftr-289	696	30	case	case	NOUN
ftr-289	696	31	for	for	ADP
ftr-289	696	32	concentrated	concentrated	ADJ
ftr-289	696	33	enforcement	enforcement	NOUN
ftr-289	696	34	.	.	PUNCT
ftr-289	697	1	first	first	ADV
ftr-289	697	2	,	,	PUNCT
ftr-289	697	3	the	the	DET
ftr-289	697	4	case	case	NOUN
ftr-289	697	5	for	for	ADP
ftr-289	697	6	concentrated	concentrated	ADJ
ftr-289	697	7	enforcement	enforcement	NOUN
ftr-289	697	8	grows	grow	VERB
ftr-289	697	9	when	when	SCONJ
ftr-289	697	10	there	there	PRON
ftr-289	697	11	are	be	VERB
ftr-289	697	12	feedback	feedback	NOUN
ftr-289	697	13	loops	loop	NOUN
ftr-289	697	14	between	between	ADP
ftr-289	697	15	noncompliance	noncompliance	NOUN
ftr-289	697	16	and	and	CCONJ
ftr-289	697	17	enforcement	enforcement	NOUN
ftr-289	697	18	.	.	PUNCT
ftr-289	698	1	feedback	feedback	NOUN
ftr-289	698	2	loops	loop	NOUN
ftr-289	698	3	between	between	ADP
ftr-289	698	4	noncompliance	noncompliance	NOUN
ftr-289	698	5	and	and	CCONJ
ftr-289	698	6	enforcement	enforcement	NOUN
ftr-289	698	7	can	can	AUX
ftr-289	698	8	exist	exist	VERB
ftr-289	698	9	when	when	SCONJ
ftr-289	698	10	(	(	PUNCT
ftr-289	698	11	1	1	X
ftr-289	698	12	)	)	PUNCT
ftr-289	698	13	increasing	increase	VERB
ftr-289	698	14	the	the	DET
ftr-289	698	15	overall	overall	ADJ
ftr-289	698	16	rate	rate	NOUN
ftr-289	698	17	of	of	ADP
ftr-289	698	18	compliance	compliance	NOUN
ftr-289	698	19	increases	increase	VERB
ftr-289	698	20	the	the	DET
ftr-289	698	21	expected	expect	VERB
ftr-289	698	22	monetary	monetary	ADJ
ftr-289	698	23	costs	cost	NOUN
ftr-289	698	24	of	of	ADP
ftr-289	698	25	any	any	DET
ftr-289	698	26	individual	individual	ADJ
ftr-289	698	27	instances	instance	NOUN
ftr-289	698	28	of	of	ADP
ftr-289	698	29	noncompliance	noncompliance	NOUN
ftr-289	698	30	,	,	PUNCT
ftr-289	698	31	and	and	CCONJ
ftr-289	698	32	(	(	PUNCT
ftr-289	698	33	2	2	X
ftr-289	698	34	)	)	PUNCT
ftr-289	698	35	commonalities	commonality	NOUN
ftr-289	698	36	in	in	ADP
ftr-289	698	37	nonenforcement	nonenforcement	NOUN
ftr-289	698	38	create	create	VERB
ftr-289	698	39	significant	significant	ADJ
ftr-289	698	40	returns	return	NOUN
ftr-289	698	41	from	from	ADP
ftr-289	698	42	enforcement	enforcement	NOUN
ftr-289	698	43	expertise	expertise	NOUN
ftr-289	698	44	.	.	PUNCT
ftr-289	699	1	as	as	ADP
ftr-289	699	2	an	an	DET
ftr-289	699	3	initial	initial	ADJ
ftr-289	699	4	matter	matter	NOUN
ftr-289	699	5	,	,	PUNCT
ftr-289	699	6	a	a	DET
ftr-289	699	7	feedback	feedback	NOUN
ftr-289	699	8	loop	loop	NOUN
ftr-289	699	9	between	between	ADP
ftr-289	699	10	noncompliance	noncompliance	NOUN
ftr-289	699	11	and	and	CCONJ
ftr-289	699	12	enforcement	enforcement	NOUN
ftr-289	699	13	can	can	AUX
ftr-289	699	14	exist	exist	VERB
ftr-289	699	15	when	when	SCONJ
ftr-289	699	16	increasing	increase	VERB
ftr-289	699	17	the	the	DET
ftr-289	699	18	overall	overall	ADJ
ftr-289	699	19	rate	rate	NOUN
ftr-289	699	20	of	of	ADP
ftr-289	699	21	compliance	compliance	NOUN
ftr-289	699	22	increases	increase	VERB
ftr-289	699	23	the	the	DET
ftr-289	699	24	expected	expect	VERB
ftr-289	699	25	monetary	monetary	ADJ
ftr-289	699	26	costs	cost	NOUN
ftr-289	699	27	of	of	ADP
ftr-289	699	28	any	any	DET
ftr-289	699	29	individual	individual	ADJ
ftr-289	699	30	noncompliance	noncompliance	NOUN
ftr-289	699	31	.	.	PUNCT
ftr-289	700	1	this	this	DET
ftr-289	700	2	dynamic	dynamic	NOUN
ftr-289	700	3	can	can	AUX
ftr-289	700	4	exist	exist	VERB
ftr-289	700	5	when	when	SCONJ
ftr-289	700	6	enforcement	enforcement	NOUN
ftr-289	700	7	is	be	AUX
ftr-289	700	8	costly	costly	ADJ
ftr-289	700	9	and	and	CCONJ
ftr-289	700	10	limited	limited	ADJ
ftr-289	700	11	and	and	CCONJ
ftr-289	700	12	it	it	PRON
ftr-289	700	13	is	be	AUX
ftr-289	700	14	insufficient	insufficient	ADJ
ftr-289	700	15	to	to	PART
ftr-289	700	16	punish	punish	VERB
ftr-289	700	17	the	the	DET
ftr-289	700	18	existing	exist	VERB
ftr-289	700	19	noncompliers	noncomplier	NOUN
ftr-289	700	20	.	.	PUNCT
ftr-289	701	1	as	as	SCONJ
ftr-289	701	2	mark	mark	PROPN
ftr-289	701	3	kleiman	kleiman	PROPN
ftr-289	701	4	has	have	AUX
ftr-289	701	5	explained	explain	VERB
ftr-289	701	6	,	,	PUNCT
ftr-289	701	7	when	when	SCONJ
ftr-289	701	8	authorities	authority	NOUN
ftr-289	701	9	lack	lack	VERB
ftr-289	701	10	sufficient	sufficient	ADJ
ftr-289	701	11	resources	resource	NOUN
ftr-289	701	12	to	to	PART
ftr-289	701	13	punish	punish	VERB
ftr-289	701	14	the	the	DET
ftr-289	701	15	existing	exist	VERB
ftr-289	701	16	number	number	NOUN
ftr-289	701	17	of	of	ADP
ftr-289	701	18	noncompliers	noncomplier	NOUN
ftr-289	701	19	,	,	PUNCT
ftr-289	701	20	widespread	widespread	ADJ
ftr-289	701	21	noncompliance	noncompliance	NOUN
ftr-289	701	22	can	can	AUX
ftr-289	701	23	“	"	PUNCT
ftr-289	701	24	swamp	swamp	VERB
ftr-289	701	25	”	"	PUNCT
ftr-289	701	26	enforcement	enforcement	NOUN
ftr-289	701	27	resources	resource	NOUN
ftr-289	701	28	,	,	PUNCT
ftr-289	701	29	making	make	VERB
ftr-289	701	30	it	it	PRON
ftr-289	701	31	unlikely	unlikely	ADJ
ftr-289	701	32	that	that	SCONJ
ftr-289	701	33	any	any	DET
ftr-289	701	34	particular	particular	ADJ
ftr-289	701	35	noncomplier	noncompli	ADJ
ftr-289	701	36	will	will	AUX
ftr-289	701	37	be	be	AUX
ftr-289	701	38	punished	punish	VERB
ftr-289	701	39	.	.	PUNCT
ftr-289	702	1	118	118	NUM
ftr-289	702	2	conversely	conversely	ADV
ftr-289	702	3	,	,	PUNCT
ftr-289	702	4	if	if	SCONJ
ftr-289	702	5	the	the	DET
ftr-289	702	6	overall	overall	ADJ
ftr-289	702	7	rate	rate	NOUN
ftr-289	702	8	of	of	ADP
ftr-289	702	9	compliance	compliance	NOUN
ftr-289	702	10	is	be	AUX
ftr-289	702	11	higher	high	ADJ
ftr-289	702	12	,	,	PUNCT
ftr-289	702	13	then	then	ADV
ftr-289	702	14	any	any	DET
ftr-289	702	15	isolated	isolated	ADJ
ftr-289	702	16	noncomplier	noncompli	ADJ
ftr-289	702	17	would	would	AUX
ftr-289	702	18	face	face	VERB
ftr-289	702	19	a	a	DET
ftr-289	702	20	higher	high	ADJ
ftr-289	702	21	risk	risk	NOUN
ftr-289	702	22	of	of	ADP
ftr-289	702	23	being	be	AUX
ftr-289	702	24	punished	punish	VERB
ftr-289	702	25	,	,	PUNCT
ftr-289	702	26	and	and	CCONJ
ftr-289	702	27	would	would	AUX
ftr-289	702	28	consequently	consequently	ADV
ftr-289	702	29	face	face	VERB
ftr-289	702	30	a	a	DET
ftr-289	702	31	higher	high	ADJ
ftr-289	702	32	expected	expect	VERB
ftr-289	702	33	monetary	monetary	ADJ
ftr-289	702	34	cost	cost	NOUN
ftr-289	702	35	of	of	ADP
ftr-289	702	36	noncompliance	noncompliance	NOUN
ftr-289	702	37	.	.	PUNCT
ftr-289	703	1	119	119	NUM
ftr-289	703	2	in	in	ADP
ftr-289	703	3	such	such	DET
ftr-289	703	4	a	a	DET
ftr-289	703	5	situation	situation	NOUN
ftr-289	703	6	,	,	PUNCT
ftr-289	703	7	to	to	ADP
ftr-289	703	8	the	the	DET
ftr-289	703	9	extent	extent	NOUN
ftr-289	703	10	that	that	SCONJ
ftr-289	703	11	the	the	DET
ftr-289	703	12	overall	overall	ADJ
ftr-289	703	13	population	population	NOUN
ftr-289	703	14	is	be	AUX
ftr-289	703	15	severable	severable	ADJ
ftr-289	703	16	into	into	ADP
ftr-289	703	17	subsectors	subsector	NOUN
ftr-289	703	18	,	,	PUNCT
ftr-289	703	19	an	an	DET
ftr-289	703	20	enforcement	enforcement	NOUN
ftr-289	703	21	project	project	NOUN
ftr-289	703	22	in	in	ADP
ftr-289	703	23	a	a	DET
ftr-289	703	24	subsector	subsector	NOUN
ftr-289	703	25	can	can	AUX
ftr-289	703	26	raise	raise	VERB
ftr-289	703	27	the	the	DET
ftr-289	703	28	rates	rate	NOUN
ftr-289	703	29	of	of	ADP
ftr-289	703	30	compliance	compliance	NOUN
ftr-289	703	31	in	in	ADP
ftr-289	703	32	such	such	ADJ
ftr-289	703	33	subsector	subsector	NOUN
ftr-289	703	34	.	.	PUNCT
ftr-289	704	1	the	the	DET
ftr-289	704	2	increased	increase	VERB
ftr-289	704	3	compliance	compliance	NOUN
ftr-289	704	4	in	in	ADP
ftr-289	704	5	that	that	DET
ftr-289	704	6	subsector	subsector	NOUN
ftr-289	704	7	may	may	AUX
ftr-289	704	8	then	then	ADV
ftr-289	704	9	increase	increase	VERB
ftr-289	704	10	the	the	DET
ftr-289	704	11	expected	expect	VERB
ftr-289	704	12	costs	cost	NOUN
ftr-289	704	13	of	of	ADP
ftr-289	704	14	engaging	engage	VERB
ftr-289	704	15	in	in	ADP
ftr-289	704	16	the	the	DET
ftr-289	704	17	same	same	ADJ
ftr-289	704	18	amount	amount	NOUN
ftr-289	704	19	of	of	ADP
ftr-289	704	20	noncompliance	noncompliance	NOUN
ftr-289	704	21	in	in	ADP
ftr-289	704	22	the	the	DET
ftr-289	704	23	subsector	subsector	NOUN
ftr-289	704	24	.	.	PUNCT
ftr-289	705	1	the	the	DET
ftr-289	705	2	enforcement	enforcement	NOUN
ftr-289	705	3	project	project	NOUN
ftr-289	705	4	can	can	AUX
ftr-289	705	5	thereby	thereby	ADV
ftr-289	705	6	reduce	reduce	VERB
ftr-289	705	7	the	the	DET
ftr-289	705	8	likelihood	likelihood	NOUN
ftr-289	705	9	of	of	ADP
ftr-289	705	10	noncompliance	noncompliance	NOUN
ftr-289	705	11	in	in	ADP
ftr-289	705	12	the	the	DET
ftr-289	705	13	subsector	subsector	NOUN
ftr-289	705	14	,	,	PUNCT
ftr-289	705	15	even	even	ADV
ftr-289	705	16	after	after	SCONJ
ftr-289	705	17	that	that	DET
ftr-289	705	18	enforcement	enforcement	NOUN
ftr-289	705	19	project	project	NOUN
ftr-289	705	20	concludes	conclude	VERB
ftr-289	705	21	.	.	PUNCT
ftr-289	706	1	120	120	NUM
ftr-289	706	2	118	118	NUM
ftr-289	706	3	.	.	PUNCT
ftr-289	707	1	mark	mark	PROPN
ftr-289	707	2	a.r	a.r	PROPN
ftr-289	707	3	.	.	PROPN
ftr-289	707	4	kleiman	kleiman	PROPN
ftr-289	707	5	,	,	PUNCT
ftr-289	707	6	enforcement	enforcement	NOUN
ftr-289	707	7	swamping	swamping	NOUN
ftr-289	707	8	:	:	PUNCT
ftr-289	707	9	a	a	DET
ftr-289	707	10	positive	positive	ADJ
ftr-289	707	11	-	-	PUNCT
ftr-289	707	12	feedback	feedback	NOUN
ftr-289	707	13	mechanism	mechanism	NOUN
ftr-289	707	14	in	in	ADP
ftr-289	707	15	rates	rate	NOUN
ftr-289	707	16	of	of	ADP
ftr-289	707	17	illicit	illicit	ADJ
ftr-289	707	18	activity	activity	NOUN
ftr-289	707	19	,	,	PUNCT
ftr-289	707	20	in	in	ADP
ftr-289	707	21	mathematical	mathematical	ADJ
ftr-289	707	22	&	&	CCONJ
ftr-289	707	23	computer	computer	PROPN
ftr-289	707	24	modelling	modelling	NOUN
ftr-289	707	25	,	,	PUNCT
ftr-289	707	26	65	65	NUM
ftr-289	707	27	,	,	PUNCT
ftr-289	707	28	66–68	66–68	NUM
ftr-289	707	29	(	(	PUNCT
ftr-289	707	30	1993	1993	NUM
ftr-289	707	31	)	)	PUNCT
ftr-289	708	1	[	[	X
ftr-289	708	2	hereinafter	hereinafter	NOUN
ftr-289	708	3	kleiman	kleiman	NOUN
ftr-289	708	4	,	,	PUNCT
ftr-289	708	5	enforcement	enforcement	NOUN
ftr-289	708	6	swamping	swamping	NOUN
ftr-289	708	7	]	]	PUNCT
ftr-289	708	8	;	;	PUNCT
ftr-289	708	9	raaj	raaj	PROPN
ftr-289	708	10	k.	k.	PROPN
ftr-289	708	11	sah	sah	PROPN
ftr-289	708	12	,	,	PUNCT
ftr-289	708	13	social	social	ADJ
ftr-289	708	14	osmosis	osmosis	NOUN
ftr-289	708	15	and	and	CCONJ
ftr-289	708	16	patterns	pattern	NOUN
ftr-289	708	17	of	of	ADP
ftr-289	708	18	crime	crime	NOUN
ftr-289	708	19	,	,	PUNCT
ftr-289	708	20	99	99	NUM
ftr-289	708	21	j.	j.	PROPN
ftr-289	708	22	pol	pol	PROPN
ftr-289	708	23	.	.	PUNCT
ftr-289	709	1	econ	econ	PROPN
ftr-289	709	2	.	.	PUNCT
ftr-289	710	1	1272	1272	NUM
ftr-289	710	2	(	(	PUNCT
ftr-289	710	3	1991	1991	NUM
ftr-289	710	4	)	)	PUNCT
ftr-289	710	5	;	;	PUNCT
ftr-289	710	6	joel	joel	PROPN
ftr-289	710	7	schrag	schrag	PROPN
ftr-289	710	8	&	&	CCONJ
ftr-289	710	9	suzanne	suzanne	PROPN
ftr-289	710	10	scotchmer	scotchmer	PROPN
ftr-289	710	11	,	,	PUNCT
ftr-289	710	12	the	the	DET
ftr-289	710	13	self	self	NOUN
ftr-289	710	14	-	-	PUNCT
ftr-289	710	15	reinforcing	reinforce	VERB
ftr-289	710	16	nature	nature	NOUN
ftr-289	710	17	of	of	ADP
ftr-289	710	18	crime	crime	NOUN
ftr-289	710	19	,	,	PUNCT
ftr-289	710	20	17	17	NUM
ftr-289	710	21	int’l	int’l	PRON
ftr-289	710	22	rev	rev	VERB
ftr-289	710	23	.	.	PROPN
ftr-289	710	24	law	law	PROPN
ftr-289	710	25	&	&	CCONJ
ftr-289	710	26	econ	econ	PROPN
ftr-289	710	27	.	.	PUNCT
ftr-289	711	1	325	325	NUM
ftr-289	711	2	,	,	PUNCT
ftr-289	711	3	326	326	NUM
ftr-289	711	4	(	(	PUNCT
ftr-289	711	5	1997	1997	NUM
ftr-289	711	6	)	)	PUNCT
ftr-289	711	7	.	.	PUNCT
ftr-289	712	1	for	for	ADP
ftr-289	712	2	a	a	DET
ftr-289	712	3	(	(	PUNCT
ftr-289	712	4	rare	rare	ADJ
ftr-289	712	5	)	)	PUNCT
ftr-289	712	6	discussion	discussion	NOUN
ftr-289	712	7	of	of	ADP
ftr-289	712	8	this	this	DET
ftr-289	712	9	phenomenon	phenomenon	NOUN
ftr-289	712	10	in	in	ADP
ftr-289	712	11	the	the	DET
ftr-289	712	12	tax	tax	NOUN
ftr-289	712	13	context	context	NOUN
ftr-289	712	14	,	,	PUNCT
ftr-289	712	15	see	see	VERB
ftr-289	712	16	graetz	graetz	PROPN
ftr-289	712	17	et	et	PROPN
ftr-289	712	18	al	al	PROPN
ftr-289	712	19	.	.	PROPN
ftr-289	712	20	,	,	PUNCT
ftr-289	712	21	the	the	DET
ftr-289	712	22	tax	tax	NOUN
ftr-289	712	23	compliance	compliance	NOUN
ftr-289	712	24	game	game	NOUN
ftr-289	712	25	,	,	PUNCT
ftr-289	712	26	supra	supra	PROPN
ftr-289	712	27	note	note	NOUN
ftr-289	712	28	39	39	NUM
ftr-289	712	29	,	,	PUNCT
ftr-289	712	30	at	at	ADP
ftr-289	712	31	25	25	NUM
ftr-289	712	32	.	.	PUNCT
ftr-289	712	33	119	119	NUM
ftr-289	712	34	.	.	PUNCT
ftr-289	713	1	david	david	PROPN
ftr-289	713	2	a.	a.	PROPN
ftr-289	713	3	boyum	boyum	PROPN
ftr-289	713	4	et	et	PROPN
ftr-289	713	5	al	al	PROPN
ftr-289	713	6	.	.	PROPN
ftr-289	713	7	,	,	PUNCT
ftr-289	713	8	drugs	drug	NOUN
ftr-289	713	9	,	,	PUNCT
ftr-289	713	10	crime	crime	NOUN
ftr-289	713	11	,	,	PUNCT
ftr-289	713	12	and	and	CCONJ
ftr-289	713	13	public	public	ADJ
ftr-289	713	14	policy	policy	NOUN
ftr-289	713	15	,	,	PUNCT
ftr-289	713	16	in	in	ADP
ftr-289	713	17	crime	crime	NOUN
ftr-289	713	18	and	and	CCONJ
ftr-289	713	19	public	public	ADJ
ftr-289	713	20	policy	policy	NOUN
ftr-289	713	21	,	,	PUNCT
ftr-289	713	22	supra	supra	PROPN
ftr-289	713	23	note	note	NOUN
ftr-289	713	24	60	60	NUM
ftr-289	713	25	,	,	PUNCT
ftr-289	713	26	at	at	ADP
ftr-289	713	27	393	393	NUM
ftr-289	713	28	(	(	PUNCT
ftr-289	713	29	“	"	PUNCT
ftr-289	713	30	the	the	DET
ftr-289	713	31	key	key	ADJ
ftr-289	713	32	observation	observation	NOUN
ftr-289	713	33	is	be	AUX
ftr-289	713	34	that	that	PRON
ftr-289	713	35	being	be	AUX
ftr-289	713	36	the	the	DET
ftr-289	713	37	only	only	ADJ
ftr-289	713	38	dealer	dealer	NOUN
ftr-289	713	39	,	,	PUNCT
ftr-289	713	40	or	or	CCONJ
ftr-289	713	41	one	one	NUM
ftr-289	713	42	of	of	ADP
ftr-289	713	43	a	a	DET
ftr-289	713	44	few	few	ADJ
ftr-289	713	45	dealers	dealer	NOUN
ftr-289	713	46	,	,	PUNCT
ftr-289	713	47	in	in	ADP
ftr-289	713	48	a	a	DET
ftr-289	713	49	flagrant	flagrant	ADJ
ftr-289	713	50	market	market	NOUN
ftr-289	713	51	is	be	AUX
ftr-289	713	52	dangerous	dangerous	ADJ
ftr-289	713	53	;	;	PUNCT
ftr-289	713	54	the	the	DET
ftr-289	713	55	risk	risk	NOUN
ftr-289	713	56	of	of	ADP
ftr-289	713	57	arrest	arrest	NOUN
ftr-289	713	58	for	for	ADP
ftr-289	713	59	each	each	DET
ftr-289	713	60	remaining	remain	VERB
ftr-289	713	61	seller	seller	NOUN
ftr-289	713	62	goes	go	VERB
ftr-289	713	63	up	up	ADP
ftr-289	713	64	as	as	SCONJ
ftr-289	713	65	the	the	DET
ftr-289	713	66	number	number	NOUN
ftr-289	713	67	of	of	ADP
ftr-289	713	68	other	other	ADJ
ftr-289	713	69	dealers	dealer	NOUN
ftr-289	713	70	goes	go	VERB
ftr-289	713	71	down	down	ADV
ftr-289	713	72	.	.	PUNCT
ftr-289	714	1	if	if	SCONJ
ftr-289	714	2	it	it	PRON
ftr-289	714	3	were	be	AUX
ftr-289	714	4	possible	possible	ADJ
ftr-289	714	5	to	to	PART
ftr-289	714	6	rapidly	rapidly	ADV
ftr-289	714	7	shift	shift	VERB
ftr-289	714	8	the	the	DET
ftr-289	714	9	expectations	expectation	NOUN
ftr-289	714	10	of	of	ADP
ftr-289	714	11	dealers	dealer	NOUN
ftr-289	714	12	about	about	ADP
ftr-289	714	13	one	one	NUM
ftr-289	714	14	another	another	DET
ftr-289	714	15	’s	’s	PART
ftr-289	714	16	behavior	behavior	NOUN
ftr-289	714	17	,	,	PUNCT
ftr-289	714	18	it	it	PRON
ftr-289	714	19	might	might	AUX
ftr-289	714	20	be	be	AUX
ftr-289	714	21	possible	possible	ADJ
ftr-289	714	22	to	to	PART
ftr-289	714	23	make	make	VERB
ftr-289	714	24	the	the	DET
ftr-289	714	25	market	market	NOUN
ftr-289	714	26	collapse	collapse	NOUN
ftr-289	714	27	quickly	quickly	ADV
ftr-289	714	28	.	.	PUNCT
ftr-289	714	29	”	"	PUNCT
ftr-289	714	30	)	)	PUNCT
ftr-289	714	31	.	.	PUNCT
ftr-289	715	1	120	120	NUM
ftr-289	715	2	.	.	PUNCT
ftr-289	715	3	kleiman	kleiman	PROPN
ftr-289	715	4	,	,	PUNCT
ftr-289	715	5	when	when	SCONJ
ftr-289	715	6	brute	brute	ADJ
ftr-289	715	7	force	force	NOUN
ftr-289	715	8	fails	fail	VERB
ftr-289	715	9	,	,	PUNCT
ftr-289	715	10	supra	supra	PROPN
ftr-289	715	11	note	note	PROPN
ftr-289	715	12	63	63	NUM
ftr-289	715	13	,	,	PUNCT
ftr-289	715	14	at	at	ADP
ftr-289	715	15	4	4	NUM
ftr-289	715	16	,	,	PUNCT
ftr-289	715	17	54–55	54–55	NUM
ftr-289	715	18	.	.	PUNCT
ftr-289	716	1	of	of	ADP
ftr-289	716	2	course	course	ADV
ftr-289	716	3	,	,	PUNCT
ftr-289	716	4	some	some	DET
ftr-289	716	5	violations	violation	NOUN
ftr-289	716	6	will	will	AUX
ftr-289	716	7	continue	continue	VERB
ftr-289	716	8	.	.	PUNCT
ftr-289	717	1	as	as	SCONJ
ftr-289	717	2	kleiman	kleiman	NOUN
ftr-289	717	3	describes	describe	VERB
ftr-289	717	4	:	:	PUNCT
ftr-289	717	5	“	"	PUNCT
ftr-289	717	6	[	[	X
ftr-289	717	7	i]n	i]n	VERB
ftr-289	717	8	a	a	DET
ftr-289	717	9	world	world	NOUN
ftr-289	717	10	of	of	ADP
ftr-289	717	11	uncertainty	uncertainty	NOUN
ftr-289	717	12	there	there	PRON
ftr-289	717	13	will	will	AUX
ftr-289	717	14	always	always	ADV
ftr-289	717	15	be	be	AUX
ftr-289	717	16	some	some	DET
ftr-289	717	17	violations	violation	NOUN
ftr-289	717	18	and	and	CCONJ
ftr-289	717	19	therefore	therefore	ADV
ftr-289	717	20	some	some	DET
ftr-289	717	21	use	use	NOUN
ftr-289	717	22	of	of	ADP
ftr-289	717	23	actual	actual	ADJ
ftr-289	717	24	354	354	NUM
ftr-289	717	25	florida	florida	PROPN
ftr-289	717	26	tax	tax	NOUN
ftr-289	717	27	review	review	NOUN
ftr-289	717	28	[	[	X
ftr-289	717	29	vol	vol	NOUN
ftr-289	717	30	.	.	PUNCT
ftr-289	718	1	16:6	16:6	NUM
ftr-289	718	2	a	a	DET
ftr-289	718	3	feedback	feedback	NOUN
ftr-289	718	4	loop	loop	NOUN
ftr-289	718	5	between	between	ADP
ftr-289	718	6	noncompliance	noncompliance	NOUN
ftr-289	718	7	and	and	CCONJ
ftr-289	718	8	enforcement	enforcement	NOUN
ftr-289	718	9	also	also	ADV
ftr-289	718	10	can	can	AUX
ftr-289	718	11	exist	exist	VERB
ftr-289	718	12	when	when	SCONJ
ftr-289	718	13	commonalities	commonality	NOUN
ftr-289	718	14	in	in	ADP
ftr-289	718	15	nonenforcement	nonenforcement	ADJ
ftr-289	718	16	make	make	VERB
ftr-289	718	17	enforcement	enforcement	NOUN
ftr-289	718	18	expertise	expertise	NOUN
ftr-289	718	19	valuable	valuable	ADJ
ftr-289	718	20	.	.	PUNCT
ftr-289	719	1	take	take	VERB
ftr-289	719	2	,	,	PUNCT
ftr-289	719	3	for	for	ADP
ftr-289	719	4	instance	instance	NOUN
ftr-289	719	5	,	,	PUNCT
ftr-289	719	6	tax	tax	NOUN
ftr-289	719	7	shelters	shelter	NOUN
ftr-289	719	8	,	,	PUNCT
ftr-289	719	9	or	or	CCONJ
ftr-289	719	10	abusive	abusive	ADJ
ftr-289	719	11	tax	tax	NOUN
ftr-289	719	12	schemes	scheme	NOUN
ftr-289	719	13	that	that	PRON
ftr-289	719	14	produce	produce	VERB
ftr-289	719	15	tax	tax	NOUN
ftr-289	719	16	benefits	benefit	NOUN
ftr-289	719	17	in	in	ADP
ftr-289	719	18	ways	way	NOUN
ftr-289	719	19	that	that	PRON
ftr-289	719	20	congress	congress	PROPN
ftr-289	719	21	did	do	AUX
ftr-289	719	22	not	not	PART
ftr-289	719	23	intend	intend	VERB
ftr-289	719	24	.	.	PUNCT
ftr-289	720	1	tax	tax	NOUN
ftr-289	720	2	shelters	shelter	NOUN
ftr-289	720	3	are	be	AUX
ftr-289	720	4	often	often	ADV
ftr-289	720	5	(	(	PUNCT
ftr-289	720	6	by	by	ADP
ftr-289	720	7	design	design	NOUN
ftr-289	720	8	)	)	PUNCT
ftr-289	720	9	quite	quite	ADV
ftr-289	720	10	difficult	difficult	ADJ
ftr-289	720	11	to	to	PART
ftr-289	720	12	detect	detect	VERB
ftr-289	720	13	,	,	PUNCT
ftr-289	720	14	because	because	SCONJ
ftr-289	720	15	they	they	PRON
ftr-289	720	16	are	be	AUX
ftr-289	720	17	reported	report	VERB
ftr-289	720	18	in	in	ADP
ftr-289	720	19	a	a	DET
ftr-289	720	20	manner	manner	NOUN
ftr-289	720	21	that	that	PRON
ftr-289	720	22	makes	make	VERB
ftr-289	720	23	them	they	PRON
ftr-289	720	24	look	look	VERB
ftr-289	720	25	much	much	ADV
ftr-289	720	26	like	like	ADP
ftr-289	720	27	run	run	NOUN
ftr-289	720	28	of	of	ADP
ftr-289	720	29	the	the	DET
ftr-289	720	30	mill	mill	NOUN
ftr-289	720	31	business	business	NOUN
ftr-289	720	32	schemes	scheme	NOUN
ftr-289	720	33	.	.	PUNCT
ftr-289	721	1	121	121	NUM
ftr-289	721	2	auditing	audit	VERB
ftr-289	721	3	a	a	DET
ftr-289	721	4	particular	particular	ADJ
ftr-289	721	5	taxpayer	taxpayer	NOUN
ftr-289	721	6	in	in	ADP
ftr-289	721	7	order	order	NOUN
ftr-289	721	8	to	to	PART
ftr-289	721	9	identify	identify	VERB
ftr-289	721	10	a	a	DET
ftr-289	721	11	tax	tax	NOUN
ftr-289	721	12	shelter	shelter	NOUN
ftr-289	721	13	not	not	PART
ftr-289	721	14	only	only	ADV
ftr-289	721	15	produces	produce	VERB
ftr-289	721	16	tax	tax	NOUN
ftr-289	721	17	liability	liability	NOUN
ftr-289	721	18	from	from	ADP
ftr-289	721	19	that	that	DET
ftr-289	721	20	audit	audit	NOUN
ftr-289	721	21	,	,	PUNCT
ftr-289	721	22	but	but	CCONJ
ftr-289	721	23	also	also	ADV
ftr-289	721	24	allows	allow	VERB
ftr-289	721	25	the	the	DET
ftr-289	721	26	irs	irs	PROPN
ftr-289	721	27	to	to	PART
ftr-289	721	28	identify	identify	VERB
ftr-289	721	29	the	the	DET
ftr-289	721	30	tax	tax	NOUN
ftr-289	721	31	shelter	shelter	NOUN
ftr-289	721	32	on	on	ADP
ftr-289	721	33	others	other	NOUN
ftr-289	721	34	’	’	PART
ftr-289	721	35	returns	return	NOUN
ftr-289	721	36	and	and	CCONJ
ftr-289	721	37	assess	assess	VERB
ftr-289	721	38	resulting	result	VERB
ftr-289	721	39	tax	tax	NOUN
ftr-289	721	40	liability	liability	NOUN
ftr-289	721	41	.	.	PUNCT
ftr-289	722	1	122	122	NUM
ftr-289	722	2	for	for	ADP
ftr-289	722	3	this	this	DET
ftr-289	722	4	reason	reason	NOUN
ftr-289	722	5	,	,	PUNCT
ftr-289	722	6	concentrating	concentrate	VERB
ftr-289	722	7	enforcement	enforcement	NOUN
ftr-289	722	8	enough	enough	ADV
ftr-289	722	9	to	to	PART
ftr-289	722	10	develop	develop	VERB
ftr-289	722	11	expertise	expertise	NOUN
ftr-289	722	12	about	about	ADP
ftr-289	722	13	a	a	DET
ftr-289	722	14	particular	particular	ADJ
ftr-289	722	15	tax	tax	NOUN
ftr-289	722	16	shelter	shelter	NOUN
ftr-289	722	17	can	can	AUX
ftr-289	722	18	have	have	VERB
ftr-289	722	19	significant	significant	ADJ
ftr-289	722	20	returns	return	NOUN
ftr-289	722	21	to	to	PART
ftr-289	722	22	scale	scale	VERB
ftr-289	722	23	.	.	PUNCT
ftr-289	723	1	in	in	ADP
ftr-289	723	2	situations	situation	NOUN
ftr-289	723	3	in	in	ADP
ftr-289	723	4	which	which	PRON
ftr-289	723	5	compliance	compliance	NOUN
ftr-289	723	6	problems	problem	NOUN
ftr-289	723	7	are	be	AUX
ftr-289	723	8	common	common	ADJ
ftr-289	723	9	across	across	ADP
ftr-289	723	10	a	a	DET
ftr-289	723	11	subpopulation	subpopulation	NOUN
ftr-289	723	12	,	,	PUNCT
ftr-289	723	13	concentration	concentration	NOUN
ftr-289	723	14	can	can	AUX
ftr-289	723	15	allow	allow	VERB
ftr-289	723	16	the	the	DET
ftr-289	723	17	regulator	regulator	NOUN
ftr-289	723	18	to	to	PART
ftr-289	723	19	develop	develop	VERB
ftr-289	723	20	the	the	DET
ftr-289	723	21	expertise	expertise	NOUN
ftr-289	723	22	necessary	necessary	ADJ
ftr-289	723	23	to	to	PART
ftr-289	723	24	produce	produce	VERB
ftr-289	723	25	the	the	DET
ftr-289	723	26	returns	return	NOUN
ftr-289	723	27	to	to	PART
ftr-289	723	28	scale	scale	VERB
ftr-289	723	29	from	from	ADP
ftr-289	723	30	enforcement	enforcement	NOUN
ftr-289	723	31	.	.	PUNCT
ftr-289	724	1	d.	d.	PROPN
ftr-289	724	2	norms	norm	VERB
ftr-289	724	3	the	the	DET
ftr-289	724	4	second	second	ADJ
ftr-289	724	5	circumstance	circumstance	NOUN
ftr-289	724	6	that	that	PRON
ftr-289	724	7	can	can	AUX
ftr-289	724	8	enhance	enhance	VERB
ftr-289	724	9	the	the	DET
ftr-289	724	10	case	case	NOUN
ftr-289	724	11	for	for	ADP
ftr-289	724	12	concentrated	concentrated	ADJ
ftr-289	724	13	enforcement	enforcement	NOUN
ftr-289	724	14	is	be	AUX
ftr-289	724	15	when	when	SCONJ
ftr-289	724	16	norms	norm	NOUN
ftr-289	724	17	or	or	CCONJ
ftr-289	724	18	other	other	ADJ
ftr-289	724	19	non	non	ADJ
ftr-289	724	20	-	-	ADJ
ftr-289	724	21	economic	economic	ADJ
ftr-289	724	22	compliance	compliance	NOUN
ftr-289	724	23	mechanisms	mechanism	NOUN
ftr-289	724	24	can	can	AUX
ftr-289	724	25	increase	increase	VERB
ftr-289	724	26	compliance	compliance	NOUN
ftr-289	724	27	but	but	CCONJ
ftr-289	724	28	themselves	themselves	PRON
ftr-289	724	29	depend	depend	VERB
ftr-289	724	30	on	on	ADP
ftr-289	724	31	a	a	DET
ftr-289	724	32	minimum	minimum	NOUN
ftr-289	724	33	,	,	PUNCT
ftr-289	724	34	local	local	ADJ
ftr-289	724	35	rate	rate	NOUN
ftr-289	724	36	of	of	ADP
ftr-289	724	37	compliance	compliance	NOUN
ftr-289	724	38	.	.	PUNCT
ftr-289	725	1	123	123	NUM
ftr-289	725	2	scholars	scholar	NOUN
ftr-289	725	3	have	have	AUX
ftr-289	725	4	discussed	discuss	VERB
ftr-289	725	5	how	how	SCONJ
ftr-289	725	6	relatively	relatively	ADV
ftr-289	725	7	high	high	ADJ
ftr-289	725	8	compliance	compliance	NOUN
ftr-289	725	9	may	may	AUX
ftr-289	725	10	be	be	AUX
ftr-289	725	11	necessary	necessary	ADJ
ftr-289	725	12	in	in	ADP
ftr-289	725	13	order	order	NOUN
ftr-289	725	14	to	to	PART
ftr-289	725	15	create	create	VERB
ftr-289	725	16	norms	norm	NOUN
ftr-289	725	17	of	of	ADP
ftr-289	725	18	compliance	compliance	NOUN
ftr-289	725	19	,	,	PUNCT
ftr-289	725	20	which	which	PRON
ftr-289	725	21	can	can	AUX
ftr-289	725	22	then	then	ADV
ftr-289	725	23	foster	foster	VERB
ftr-289	725	24	future	future	ADJ
ftr-289	725	25	compliance	compliance	NOUN
ftr-289	725	26	.	.	PUNCT
ftr-289	726	1	124	124	NUM
ftr-289	726	2	relatedly	relatedly	ADV
ftr-289	726	3	,	,	PUNCT
ftr-289	726	4	some	some	DET
ftr-289	726	5	scholars	scholar	NOUN
ftr-289	726	6	have	have	AUX
ftr-289	726	7	suggested	suggest	VERB
ftr-289	726	8	that	that	SCONJ
ftr-289	726	9	norms	norm	VERB
ftr-289	726	10	sanctions	sanction	NOUN
ftr-289	726	11	.	.	PUNCT
ftr-289	726	12	.	.	PUNCT
ftr-289	726	13	.	.	PUNCT
ftr-289	726	14	.	.	PUNCT
ftr-289	727	1	[	[	X
ftr-289	727	2	t]here	t]here	PROPN
ftr-289	727	3	is	be	AUX
ftr-289	727	4	some	some	DET
ftr-289	727	5	maximum	maximum	ADJ
ftr-289	727	6	number	number	NOUN
ftr-289	727	7	of	of	ADP
ftr-289	727	8	offenders	offender	NOUN
ftr-289	727	9	who	who	PRON
ftr-289	727	10	can	can	AUX
ftr-289	727	11	be	be	AUX
ftr-289	727	12	controlled	control	VERB
ftr-289	727	13	by	by	ADP
ftr-289	727	14	a	a	DET
ftr-289	727	15	given	give	VERB
ftr-289	727	16	sanctions	sanction	NOUN
ftr-289	727	17	capacity	capacity	NOUN
ftr-289	727	18	.	.	PUNCT
ftr-289	728	1	but	but	CCONJ
ftr-289	728	2	that	that	DET
ftr-289	728	3	number	number	NOUN
ftr-289	728	4	is	be	AUX
ftr-289	728	5	much	much	ADV
ftr-289	728	6	larger	large	ADJ
ftr-289	728	7	than	than	ADP
ftr-289	728	8	the	the	DET
ftr-289	728	9	number	number	NOUN
ftr-289	728	10	that	that	PRON
ftr-289	728	11	can	can	AUX
ftr-289	728	12	be	be	AUX
ftr-289	728	13	effectively	effectively	ADV
ftr-289	728	14	controlled	control	VERB
ftr-289	728	15	by	by	ADP
ftr-289	728	16	the	the	DET
ftr-289	728	17	same	same	ADJ
ftr-289	728	18	capacity	capacity	NOUN
ftr-289	728	19	when	when	SCONJ
ftr-289	728	20	sanctions	sanction	NOUN
ftr-289	728	21	are	be	AUX
ftr-289	728	22	handed	hand	VERB
ftr-289	728	23	out	out	ADP
ftr-289	728	24	at	at	ADP
ftr-289	728	25	random	random	ADJ
ftr-289	728	26	.	.	PUNCT
ftr-289	728	27	”	"	PUNCT
ftr-289	729	1	i	i	PRON
ftr-289	729	2	d.	d.	PROPN
ftr-289	729	3	at	at	ADP
ftr-289	729	4	65	65	NUM
ftr-289	729	5	.	.	PROPN
ftr-289	729	6	121	121	NUM
ftr-289	729	7	.	.	PUNCT
ftr-289	730	1	see	see	VERB
ftr-289	730	2	blank	blank	ADJ
ftr-289	730	3	,	,	PUNCT
ftr-289	730	4	overcoming	overcome	VERB
ftr-289	730	5	overdisclosure	overdisclosure	NOUN
ftr-289	730	6	,	,	PUNCT
ftr-289	730	7	supra	supra	PROPN
ftr-289	730	8	note	note	PROPN
ftr-289	730	9	17	17	NUM
ftr-289	730	10	,	,	PUNCT
ftr-289	730	11	at	at	ADP
ftr-289	730	12	1635–37	1635–37	PROPN
ftr-289	730	13	(	(	PUNCT
ftr-289	730	14	describing	describe	VERB
ftr-289	730	15	difficulty	difficulty	NOUN
ftr-289	730	16	in	in	ADP
ftr-289	730	17	detecting	detect	VERB
ftr-289	730	18	tax	tax	NOUN
ftr-289	730	19	shelters	shelter	NOUN
ftr-289	730	20	)	)	PUNCT
ftr-289	730	21	.	.	PUNCT
ftr-289	731	1	122	122	NUM
ftr-289	731	2	.	.	PUNCT
ftr-289	732	1	indeed	indeed	ADV
ftr-289	732	2	,	,	PUNCT
ftr-289	732	3	commentators	commentator	NOUN
ftr-289	732	4	have	have	AUX
ftr-289	732	5	suggested	suggest	VERB
ftr-289	732	6	that	that	SCONJ
ftr-289	732	7	one	one	NUM
ftr-289	732	8	reason	reason	NOUN
ftr-289	732	9	to	to	PART
ftr-289	732	10	support	support	VERB
ftr-289	732	11	a	a	DET
ftr-289	732	12	regime	regime	NOUN
ftr-289	732	13	in	in	ADP
ftr-289	732	14	which	which	PRON
ftr-289	732	15	taxpayers	taxpayer	NOUN
ftr-289	732	16	have	have	VERB
ftr-289	732	17	to	to	PART
ftr-289	732	18	report	report	VERB
ftr-289	732	19	certain	certain	ADJ
ftr-289	732	20	suspected	suspect	VERB
ftr-289	732	21	tax	tax	NOUN
ftr-289	732	22	shelters	shelter	NOUN
ftr-289	732	23	is	be	AUX
ftr-289	732	24	that	that	SCONJ
ftr-289	732	25	the	the	DET
ftr-289	732	26	information	information	NOUN
ftr-289	732	27	provides	provide	VERB
ftr-289	732	28	essential	essential	ADJ
ftr-289	732	29	intelligence	intelligence	NOUN
ftr-289	732	30	to	to	ADP
ftr-289	732	31	the	the	DET
ftr-289	732	32	irs	irs	PROPN
ftr-289	732	33	,	,	PUNCT
ftr-289	732	34	which	which	PRON
ftr-289	732	35	can	can	AUX
ftr-289	732	36	be	be	AUX
ftr-289	732	37	used	use	VERB
ftr-289	732	38	against	against	ADP
ftr-289	732	39	other	other	ADJ
ftr-289	732	40	taxpayers	taxpayer	NOUN
ftr-289	732	41	.	.	PUNCT
ftr-289	733	1	see	see	VERB
ftr-289	733	2	,	,	PUNCT
ftr-289	733	3	e.g.	e.g.	ADV
ftr-289	733	4	,	,	PUNCT
ftr-289	733	5	blank	blank	ADJ
ftr-289	733	6	,	,	PUNCT
ftr-289	733	7	overcoming	overcome	VERB
ftr-289	733	8	overdisclosure	overdisclosure	NOUN
ftr-289	733	9	,	,	PUNCT
ftr-289	733	10	supra	supra	PROPN
ftr-289	733	11	note	note	PROPN
ftr-289	733	12	17	17	NUM
ftr-289	733	13	,	,	PUNCT
ftr-289	733	14	at	at	ADP
ftr-289	733	15	1637	1637	NUM
ftr-289	733	16	(	(	PUNCT
ftr-289	733	17	“	"	PUNCT
ftr-289	733	18	without	without	ADP
ftr-289	733	19	help	help	NOUN
ftr-289	733	20	from	from	ADP
ftr-289	733	21	taxpayers	taxpayer	NOUN
ftr-289	733	22	and	and	CCONJ
ftr-289	733	23	the	the	DET
ftr-289	733	24	individuals	individual	NOUN
ftr-289	733	25	who	who	PRON
ftr-289	733	26	advise	advise	VERB
ftr-289	733	27	them	they	PRON
ftr-289	733	28	,	,	PUNCT
ftr-289	733	29	the	the	DET
ftr-289	733	30	irs	irs	PROPN
ftr-289	733	31	would	would	AUX
ftr-289	733	32	face	face	VERB
ftr-289	733	33	significant	significant	ADJ
ftr-289	733	34	obstacles	obstacle	NOUN
ftr-289	733	35	in	in	ADP
ftr-289	733	36	detecting	detect	VERB
ftr-289	733	37	tax	tax	NOUN
ftr-289	733	38	strategies	strategy	NOUN
ftr-289	733	39	like	like	ADP
ftr-289	733	40	the	the	DET
ftr-289	733	41	contingent	contingent	NOUN
ftr-289	733	42	liability	liability	NOUN
ftr-289	733	43	transaction	transaction	NOUN
ftr-289	733	44	discussed	discuss	VERB
ftr-289	733	45	above	above	ADV
ftr-289	733	46	.	.	PUNCT
ftr-289	734	1	current	current	ADJ
ftr-289	734	2	law	law	NOUN
ftr-289	734	3	,	,	PUNCT
ftr-289	734	4	consequently	consequently	ADV
ftr-289	734	5	,	,	PUNCT
ftr-289	734	6	imposes	impose	VERB
ftr-289	734	7	an	an	DET
ftr-289	734	8	obligation	obligation	NOUN
ftr-289	734	9	on	on	ADP
ftr-289	734	10	taxpayers	taxpayer	NOUN
ftr-289	734	11	and	and	CCONJ
ftr-289	734	12	their	their	PRON
ftr-289	734	13	advisors	advisor	NOUN
ftr-289	734	14	to	to	PART
ftr-289	734	15	raise	raise	VERB
ftr-289	734	16	red	red	ADJ
ftr-289	734	17	flags	flag	NOUN
ftr-289	734	18	for	for	ADP
ftr-289	734	19	the	the	DET
ftr-289	734	20	irs	irs	PROPN
ftr-289	734	21	when	when	SCONJ
ftr-289	734	22	they	they	PRON
ftr-289	734	23	participate	participate	VERB
ftr-289	734	24	in	in	ADP
ftr-289	734	25	transactions	transaction	NOUN
ftr-289	734	26	that	that	PRON
ftr-289	734	27	bear	bear	VERB
ftr-289	734	28	tax	tax	NOUN
ftr-289	734	29	shelter	shelter	NOUN
ftr-289	734	30	traits	trait	NOUN
ftr-289	734	31	.	.	PUNCT
ftr-289	734	32	”	"	PUNCT
ftr-289	734	33	)	)	PUNCT
ftr-289	734	34	.	.	PUNCT
ftr-289	735	1	123	123	NUM
ftr-289	735	2	.	.	PUNCT
ftr-289	736	1	thomas	thomas	PROPN
ftr-289	736	2	c.	c.	PROPN
ftr-289	736	3	schelling	schelling	PROPN
ftr-289	736	4	,	,	PUNCT
ftr-289	736	5	micromotives	micromotive	NOUN
ftr-289	736	6	and	and	CCONJ
ftr-289	736	7	macrobehavior	macrobehavior	ADJ
ftr-289	736	8	101	101	NUM
ftr-289	736	9	–	–	PUNCT
ftr-289	736	10	02	02	NUM
ftr-289	736	11	(	(	PUNCT
ftr-289	736	12	1978	1978	NUM
ftr-289	736	13	)	)	PUNCT
ftr-289	737	1	[	[	X
ftr-289	737	2	hereinafter	hereinafter	NOUN
ftr-289	737	3	schelling	schelling	NOUN
ftr-289	737	4	,	,	PUNCT
ftr-289	737	5	micromotives	micromotive	NOUN
ftr-289	737	6	and	and	CCONJ
ftr-289	737	7	macrobehavior	macrobehavior	PROPN
ftr-289	737	8	]	]	PUNCT
ftr-289	737	9	;	;	PUNCT
ftr-289	737	10	malcolm	malcolm	PROPN
ftr-289	737	11	gladwell	gladwell	PROPN
ftr-289	737	12	,	,	PUNCT
ftr-289	737	13	the	the	DET
ftr-289	737	14	tipping	tipping	NOUN
ftr-289	737	15	point	point	NOUN
ftr-289	737	16	9	9	NUM
ftr-289	737	17	,	,	PUNCT
ftr-289	737	18	12	12	NUM
ftr-289	737	19	(	(	PUNCT
ftr-289	737	20	2000	2000	NUM
ftr-289	737	21	)	)	PUNCT
ftr-289	737	22	.	.	PUNCT
ftr-289	738	1	though	though	SCONJ
ftr-289	738	2	malcolm	malcolm	PROPN
ftr-289	738	3	gladwell	gladwell	PROPN
ftr-289	738	4	has	have	AUX
ftr-289	738	5	popularized	popularize	VERB
ftr-289	738	6	the	the	DET
ftr-289	738	7	notion	notion	NOUN
ftr-289	738	8	of	of	ADP
ftr-289	738	9	“	"	PUNCT
ftr-289	738	10	tipping	tipping	NOUN
ftr-289	738	11	points	point	NOUN
ftr-289	738	12	,	,	PUNCT
ftr-289	738	13	”	"	PUNCT
ftr-289	738	14	its	its	PRON
ftr-289	738	15	intellectual	intellectual	ADJ
ftr-289	738	16	roots	root	NOUN
ftr-289	738	17	are	be	AUX
ftr-289	738	18	more	more	ADV
ftr-289	738	19	readily	readily	ADV
ftr-289	738	20	associated	associate	VERB
ftr-289	738	21	with	with	ADP
ftr-289	738	22	thomas	thomas	PROPN
ftr-289	738	23	schelling	schelling	PROPN
ftr-289	738	24	(	(	PUNCT
ftr-289	738	25	and	and	CCONJ
ftr-289	738	26	others	other	NOUN
ftr-289	738	27	,	,	PUNCT
ftr-289	738	28	such	such	ADJ
ftr-289	738	29	as	as	ADP
ftr-289	738	30	morton	morton	PROPN
ftr-289	738	31	grodzins	grodzin	NOUN
ftr-289	738	32	)	)	PUNCT
ftr-289	738	33	.	.	PUNCT
ftr-289	739	1	124	124	NUM
ftr-289	739	2	.	.	PUNCT
ftr-289	740	1	see	see	VERB
ftr-289	740	2	,	,	PUNCT
ftr-289	740	3	e.g.	e.g.	ADV
ftr-289	740	4	,	,	PUNCT
ftr-289	740	5	susan	susan	PROPN
ftr-289	740	6	c.	c.	PROPN
ftr-289	740	7	morse	morse	PROPN
ftr-289	740	8	,	,	PUNCT
ftr-289	740	9	tax	tax	NOUN
ftr-289	740	10	compliance	compliance	NOUN
ftr-289	740	11	and	and	CCONJ
ftr-289	740	12	norm	norm	NOUN
ftr-289	740	13	formation	formation	NOUN
ftr-289	740	14	under	under	ADP
ftr-289	740	15	high	high	ADJ
ftr-289	740	16	-	-	PUNCT
ftr-289	740	17	penalty	penalty	NOUN
ftr-289	740	18	regimes	regime	NOUN
ftr-289	740	19	,	,	PUNCT
ftr-289	740	20	44	44	NUM
ftr-289	740	21	conn	conn	PROPN
ftr-289	740	22	.	.	PROPN
ftr-289	741	1	l.	l.	PROPN
ftr-289	741	2	rev	rev	PROPN
ftr-289	741	3	.	.	PROPN
ftr-289	741	4	675	675	NUM
ftr-289	741	5	,	,	PUNCT
ftr-289	741	6	683	683	NUM
ftr-289	741	7	(	(	PUNCT
ftr-289	741	8	2012	2012	NUM
ftr-289	741	9	)	)	PUNCT
ftr-289	742	1	[	[	X
ftr-289	742	2	hereinafter	hereinafter	NOUN
ftr-289	742	3	morse	morse	NOUN
ftr-289	742	4	,	,	PUNCT
ftr-289	742	5	2014	2014	NUM
ftr-289	742	6	]	]	PUNCT
ftr-289	742	7	concentrated	concentrated	ADJ
ftr-289	742	8	enforcement	enforcement	NOUN
ftr-289	742	9	355	355	NUM
ftr-289	742	10	may	may	AUX
ftr-289	742	11	be	be	AUX
ftr-289	742	12	subject	subject	ADJ
ftr-289	742	13	to	to	ADP
ftr-289	742	14	tipping	tipping	NOUN
ftr-289	742	15	points	point	NOUN
ftr-289	742	16	,	,	PUNCT
ftr-289	742	17	becoming	become	VERB
ftr-289	742	18	much	much	ADV
ftr-289	742	19	more	more	ADV
ftr-289	742	20	widespread	widespread	ADJ
ftr-289	742	21	once	once	ADV
ftr-289	742	22	some	some	DET
ftr-289	742	23	threshold	threshold	NOUN
ftr-289	742	24	is	be	AUX
ftr-289	742	25	reached	reach	VERB
ftr-289	742	26	.	.	PUNCT
ftr-289	743	1	125	125	NUM
ftr-289	743	2	the	the	DET
ftr-289	743	3	problem	problem	NOUN
ftr-289	743	4	is	be	AUX
ftr-289	743	5	that	that	SCONJ
ftr-289	743	6	reaching	reach	VERB
ftr-289	743	7	the	the	DET
ftr-289	743	8	threshold	threshold	NOUN
ftr-289	743	9	level	level	NOUN
ftr-289	743	10	of	of	ADP
ftr-289	743	11	compliance	compliance	NOUN
ftr-289	743	12	may	may	AUX
ftr-289	743	13	not	not	PART
ftr-289	743	14	be	be	AUX
ftr-289	743	15	possible	possible	ADJ
ftr-289	743	16	with	with	ADP
ftr-289	743	17	limited	limited	ADJ
ftr-289	743	18	enforcement	enforcement	NOUN
ftr-289	743	19	resources	resource	NOUN
ftr-289	743	20	.	.	PUNCT
ftr-289	744	1	importantly	importantly	ADV
ftr-289	744	2	,	,	PUNCT
ftr-289	744	3	the	the	DET
ftr-289	744	4	relevant	relevant	ADJ
ftr-289	744	5	rate	rate	NOUN
ftr-289	744	6	of	of	ADP
ftr-289	744	7	compliance	compliance	NOUN
ftr-289	744	8	for	for	ADP
ftr-289	744	9	norm	norm	NOUN
ftr-289	744	10	activation	activation	NOUN
ftr-289	744	11	is	be	AUX
ftr-289	744	12	often	often	ADV
ftr-289	744	13	the	the	DET
ftr-289	744	14	rate	rate	NOUN
ftr-289	744	15	of	of	ADP
ftr-289	744	16	compliance	compliance	NOUN
ftr-289	744	17	within	within	ADP
ftr-289	744	18	small	small	ADJ
ftr-289	744	19	subsectors	subsector	NOUN
ftr-289	744	20	of	of	ADP
ftr-289	744	21	an	an	DET
ftr-289	744	22	overall	overall	ADJ
ftr-289	744	23	population	population	NOUN
ftr-289	744	24	.	.	PUNCT
ftr-289	745	1	for	for	ADP
ftr-289	745	2	instance	instance	NOUN
ftr-289	745	3	,	,	PUNCT
ftr-289	745	4	as	as	SCONJ
ftr-289	745	5	thomas	thomas	PROPN
ftr-289	745	6	schelling	schelling	PROPN
ftr-289	745	7	describes	describe	VERB
ftr-289	745	8	,	,	PUNCT
ftr-289	745	9	whether	whether	SCONJ
ftr-289	745	10	one	one	PRON
ftr-289	745	11	wears	wear	VERB
ftr-289	745	12	a	a	DET
ftr-289	745	13	turtleneck	turtleneck	NOUN
ftr-289	745	14	likely	likely	ADV
ftr-289	745	15	depends	depend	VERB
ftr-289	745	16	on	on	ADP
ftr-289	745	17	the	the	DET
ftr-289	745	18	proportion	proportion	NOUN
ftr-289	745	19	of	of	ADP
ftr-289	745	20	the	the	DET
ftr-289	745	21	relevant	relevant	ADJ
ftr-289	745	22	population	population	NOUN
ftr-289	745	23	wearing	wear	VERB
ftr-289	745	24	a	a	DET
ftr-289	745	25	turtleneck	turtleneck	NOUN
ftr-289	745	26	,	,	PUNCT
ftr-289	745	27	with	with	ADP
ftr-289	745	28	relevant	relevant	ADJ
ftr-289	745	29	often	often	ADV
ftr-289	745	30	meaning	mean	VERB
ftr-289	745	31	local	local	ADJ
ftr-289	745	32	.	.	PUNCT
ftr-289	746	1	126	126	NUM
ftr-289	746	2	when	when	SCONJ
ftr-289	746	3	local	local	ADJ
ftr-289	746	4	rates	rate	NOUN
ftr-289	746	5	of	of	ADP
ftr-289	746	6	compliance	compliance	NOUN
ftr-289	746	7	are	be	AUX
ftr-289	746	8	particularly	particularly	ADV
ftr-289	746	9	influential	influential	ADJ
ftr-289	746	10	for	for	ADP
ftr-289	746	11	norm	norm	NOUN
ftr-289	746	12	formation	formation	NOUN
ftr-289	746	13	,	,	PUNCT
ftr-289	746	14	concentrated	concentrated	ADJ
ftr-289	746	15	enforcement	enforcement	NOUN
ftr-289	746	16	can	can	AUX
ftr-289	746	17	segregate	segregate	VERB
ftr-289	746	18	noncompliant	noncompliant	ADJ
ftr-289	746	19	populations	population	NOUN
ftr-289	746	20	into	into	ADP
ftr-289	746	21	local	local	ADJ
ftr-289	746	22	subsectors	subsector	NOUN
ftr-289	746	23	and	and	CCONJ
ftr-289	746	24	apply	apply	VERB
ftr-289	746	25	rotating	rotate	VERB
ftr-289	746	26	,	,	PUNCT
ftr-289	746	27	enhanced	enhance	VERB
ftr-289	746	28	enforcement	enforcement	NOUN
ftr-289	746	29	in	in	ADP
ftr-289	746	30	the	the	DET
ftr-289	746	31	subsectors	subsector	NOUN
ftr-289	746	32	to	to	PART
ftr-289	746	33	help	help	VERB
ftr-289	746	34	create	create	VERB
ftr-289	746	35	and	and	CCONJ
ftr-289	746	36	sustain	sustain	VERB
ftr-289	746	37	compliance	compliance	NOUN
ftr-289	746	38	norms	norm	NOUN
ftr-289	746	39	(	(	PUNCT
ftr-289	746	40	and	and	CCONJ
ftr-289	746	41	,	,	PUNCT
ftr-289	746	42	as	as	ADP
ftr-289	746	43	a	a	DET
ftr-289	746	44	result	result	NOUN
ftr-289	746	45	of	of	ADP
ftr-289	746	46	such	such	ADJ
ftr-289	746	47	norms	norm	NOUN
ftr-289	746	48	,	,	PUNCT
ftr-289	746	49	actual	actual	ADJ
ftr-289	746	50	compliance	compliance	NOUN
ftr-289	746	51	)	)	PUNCT
ftr-289	746	52	throughout	throughout	ADP
ftr-289	746	53	the	the	DET
ftr-289	746	54	population	population	NOUN
ftr-289	746	55	.	.	PUNCT
ftr-289	747	1	127	127	NUM
ftr-289	747	2	initially	initially	ADV
ftr-289	747	3	,	,	PUNCT
ftr-289	747	4	use	use	NOUN
ftr-289	747	5	of	of	ADP
ftr-289	747	6	enhanced	enhanced	ADJ
ftr-289	747	7	enforcement	enforcement	NOUN
ftr-289	747	8	resources	resource	NOUN
ftr-289	747	9	in	in	ADP
ftr-289	747	10	a	a	DET
ftr-289	747	11	particular	particular	ADJ
ftr-289	747	12	subsector	subsector	NOUN
ftr-289	747	13	can	can	AUX
ftr-289	747	14	raise	raise	VERB
ftr-289	747	15	the	the	DET
ftr-289	747	16	expected	expect	VERB
ftr-289	747	17	monetary	monetary	ADJ
ftr-289	747	18	costs	cost	NOUN
ftr-289	747	19	of	of	ADP
ftr-289	747	20	noncompliance	noncompliance	NOUN
ftr-289	747	21	within	within	ADP
ftr-289	747	22	that	that	DET
ftr-289	747	23	subsector	subsector	NOUN
ftr-289	747	24	,	,	PUNCT
ftr-289	747	25	to	to	PART
ftr-289	747	26	generate	generate	VERB
ftr-289	747	27	a	a	DET
ftr-289	747	28	higher	high	ADJ
ftr-289	747	29	rate	rate	NOUN
ftr-289	747	30	of	of	ADP
ftr-289	747	31	compliance	compliance	NOUN
ftr-289	747	32	.	.	PUNCT
ftr-289	748	1	subsequently	subsequently	ADV
ftr-289	748	2	,	,	PUNCT
ftr-289	748	3	this	this	DET
ftr-289	748	4	higher	high	ADJ
ftr-289	748	5	rate	rate	NOUN
ftr-289	748	6	of	of	ADP
ftr-289	748	7	compliance	compliance	NOUN
ftr-289	748	8	may	may	AUX
ftr-289	748	9	yield	yield	VERB
ftr-289	748	10	a	a	DET
ftr-289	748	11	norm	norm	NOUN
ftr-289	748	12	of	of	ADP
ftr-289	748	13	compliance	compliance	NOUN
ftr-289	748	14	in	in	ADP
ftr-289	748	15	this	this	DET
ftr-289	748	16	subsector	subsector	NOUN
ftr-289	748	17	,	,	PUNCT
ftr-289	748	18	which	which	PRON
ftr-289	748	19	can	can	AUX
ftr-289	748	20	help	help	VERB
ftr-289	748	21	sustain	sustain	VERB
ftr-289	748	22	compliance	compliance	NOUN
ftr-289	748	23	going	go	VERB
ftr-289	748	24	forward	forward	ADV
ftr-289	748	25	(	(	PUNCT
ftr-289	748	26	even	even	ADV
ftr-289	748	27	absent	absent	ADJ
ftr-289	748	28	increased	increase	VERB
ftr-289	748	29	enforcement	enforcement	NOUN
ftr-289	748	30	)	)	PUNCT
ftr-289	748	31	.	.	PUNCT
ftr-289	749	1	128	128	NUM
ftr-289	749	2	sequential	sequential	ADJ
ftr-289	749	3	enforcement	enforcement	NOUN
ftr-289	749	4	projects	project	NOUN
ftr-289	749	5	throughout	throughout	ADP
ftr-289	749	6	the	the	DET
ftr-289	749	7	population	population	NOUN
ftr-289	749	8	may	may	AUX
ftr-289	749	9	raise	raise	VERB
ftr-289	749	10	compliance	compliance	NOUN
ftr-289	749	11	substantially	substantially	ADV
ftr-289	749	12	across	across	ADP
ftr-289	749	13	the	the	DET
ftr-289	749	14	entire	entire	ADJ
ftr-289	749	15	population	population	NOUN
ftr-289	749	16	.	.	PUNCT
ftr-289	750	1	tax	tax	NOUN
ftr-289	750	2	compliance	compliance	NOUN
ftr-289	750	3	and	and	CCONJ
ftr-289	750	4	norm	norm	NOUN
ftr-289	750	5	formation	formation	NOUN
ftr-289	750	6	]	]	PUNCT
ftr-289	750	7	(	(	PUNCT
ftr-289	750	8	explaining	explain	VERB
ftr-289	750	9	that	that	SCONJ
ftr-289	750	10	“	"	PUNCT
ftr-289	750	11	signaling	signal	VERB
ftr-289	750	12	has	have	VERB
ftr-289	750	13	a	a	DET
ftr-289	750	14	virtuouscircle	virtuouscircle	NOUN
ftr-289	750	15	quality	quality	NOUN
ftr-289	750	16	:	:	PUNCT
ftr-289	750	17	as	as	SCONJ
ftr-289	750	18	more	more	ADJ
ftr-289	750	19	people	people	NOUN
ftr-289	750	20	signal	signal	VERB
ftr-289	750	21	compliance	compliance	NOUN
ftr-289	750	22	as	as	ADP
ftr-289	750	23	a	a	DET
ftr-289	750	24	positive	positive	ADJ
ftr-289	750	25	reputation	reputation	NOUN
ftr-289	750	26	signal	signal	NOUN
ftr-289	750	27	,	,	PUNCT
ftr-289	750	28	the	the	DET
ftr-289	750	29	positive	positive	ADJ
ftr-289	750	30	reputation	reputation	NOUN
ftr-289	750	31	signal	signal	NOUN
ftr-289	750	32	grows	grow	VERB
ftr-289	750	33	in	in	ADP
ftr-289	750	34	strength	strength	NOUN
ftr-289	750	35	”	"	PUNCT
ftr-289	750	36	)	)	PUNCT
ftr-289	750	37	.	.	PUNCT
ftr-289	751	1	125	125	NUM
ftr-289	751	2	.	.	PUNCT
ftr-289	752	1	robert	robert	PROPN
ftr-289	752	2	d.	d.	PROPN
ftr-289	752	3	cooter	cooter	PROPN
ftr-289	752	4	,	,	PUNCT
ftr-289	752	5	decentralized	decentralized	ADJ
ftr-289	752	6	law	law	NOUN
ftr-289	752	7	for	for	ADP
ftr-289	752	8	a	a	DET
ftr-289	752	9	complex	complex	ADJ
ftr-289	752	10	economy	economy	NOUN
ftr-289	752	11	:	:	PUNCT
ftr-289	752	12	the	the	DET
ftr-289	752	13	structural	structural	ADJ
ftr-289	752	14	approach	approach	NOUN
ftr-289	752	15	to	to	ADP
ftr-289	752	16	adjudicating	adjudicate	VERB
ftr-289	752	17	the	the	DET
ftr-289	752	18	new	new	ADJ
ftr-289	752	19	law	law	NOUN
ftr-289	752	20	merchant	merchant	NOUN
ftr-289	752	21	,	,	PUNCT
ftr-289	752	22	144	144	NUM
ftr-289	752	23	u.	u.	PROPN
ftr-289	752	24	pa	pa	PROPN
ftr-289	752	25	.	.	PUNCT
ftr-289	752	26	l.	l.	PROPN
ftr-289	752	27	rev	rev	PROPN
ftr-289	752	28	.	.	PROPN
ftr-289	752	29	1643	1643	NUM
ftr-289	752	30	,	,	PUNCT
ftr-289	752	31	1674–75	1674–75	NUM
ftr-289	752	32	(	(	PUNCT
ftr-289	752	33	1996	1996	NUM
ftr-289	752	34	)	)	PUNCT
ftr-289	753	1	[	[	X
ftr-289	753	2	hereinafter	hereinafter	NOUN
ftr-289	753	3	cooter	cooter	NOUN
ftr-289	753	4	,	,	PUNCT
ftr-289	753	5	decentralized	decentralized	ADJ
ftr-289	753	6	law	law	NOUN
ftr-289	753	7	]	]	X
ftr-289	753	8	;	;	PUNCT
ftr-289	753	9	alex	alex	PROPN
ftr-289	753	10	geisinger	geisinger	PROPN
ftr-289	753	11	&	&	CCONJ
ftr-289	753	12	michael	michael	PROPN
ftr-289	753	13	ashley	ashley	PROPN
ftr-289	753	14	stein	stein	PROPN
ftr-289	753	15	,	,	PUNCT
ftr-289	753	16	a	a	DET
ftr-289	753	17	theory	theory	NOUN
ftr-289	753	18	of	of	ADP
ftr-289	753	19	expressive	expressive	ADJ
ftr-289	753	20	international	international	ADJ
ftr-289	753	21	law	law	NOUN
ftr-289	753	22	,	,	PUNCT
ftr-289	753	23	60	60	NUM
ftr-289	753	24	vand	vand	NOUN
ftr-289	753	25	.	.	PUNCT
ftr-289	754	1	l.	l.	PROPN
ftr-289	754	2	rev	rev	AUX
ftr-289	754	3	.	.	PROPN
ftr-289	754	4	77	77	NUM
ftr-289	754	5	,	,	PUNCT
ftr-289	754	6	118	118	NUM
ftr-289	754	7	(	(	PUNCT
ftr-289	754	8	2007	2007	NUM
ftr-289	754	9	)	)	PUNCT
ftr-289	754	10	(	(	PUNCT
ftr-289	754	11	describing	describe	VERB
ftr-289	754	12	a	a	DET
ftr-289	754	13	“	"	PUNCT
ftr-289	754	14	norm	norm	NOUN
ftr-289	754	15	cascade	cascade	NOUN
ftr-289	754	16	,	,	PUNCT
ftr-289	754	17	”	"	PUNCT
ftr-289	754	18	whereby	whereby	SCONJ
ftr-289	754	19	announcement	announcement	NOUN
ftr-289	754	20	of	of	ADP
ftr-289	754	21	a	a	DET
ftr-289	754	22	norm	norm	NOUN
ftr-289	754	23	can	can	AUX
ftr-289	754	24	yield	yield	VERB
ftr-289	754	25	compliance	compliance	NOUN
ftr-289	754	26	,	,	PUNCT
ftr-289	754	27	which	which	PRON
ftr-289	754	28	increases	increase	VERB
ftr-289	754	29	the	the	DET
ftr-289	754	30	power	power	NOUN
ftr-289	754	31	of	of	ADP
ftr-289	754	32	the	the	DET
ftr-289	754	33	norm	norm	NOUN
ftr-289	754	34	)	)	PUNCT
ftr-289	754	35	;	;	PUNCT
ftr-289	754	36	lederman	lederman	NOUN
ftr-289	754	37	,	,	PUNCT
ftr-289	754	38	the	the	DET
ftr-289	754	39	interplay	interplay	NOUN
ftr-289	754	40	,	,	PUNCT
ftr-289	754	41	supra	supra	PROPN
ftr-289	754	42	note	note	NOUN
ftr-289	754	43	24	24	NUM
ftr-289	754	44	at	at	ADP
ftr-289	754	45	1509–10	1509–10	NUM
ftr-289	754	46	.	.	PUNCT
ftr-289	755	1	see	see	VERB
ftr-289	755	2	infra	infra	NOUN
ftr-289	755	3	text	text	NOUN
ftr-289	755	4	accompanying	accompany	VERB
ftr-289	755	5	note	note	NOUN
ftr-289	755	6	197	197	NUM
ftr-289	755	7	for	for	ADP
ftr-289	755	8	lederman	lederman	NOUN
ftr-289	755	9	’s	’s	PART
ftr-289	755	10	treatment	treatment	NOUN
ftr-289	755	11	of	of	ADP
ftr-289	755	12	this	this	PRON
ftr-289	755	13	in	in	ADP
ftr-289	755	14	the	the	DET
ftr-289	755	15	tax	tax	NOUN
ftr-289	755	16	context	context	NOUN
ftr-289	755	17	.	.	PUNCT
ftr-289	756	1	126	126	NUM
ftr-289	756	2	.	.	PUNCT
ftr-289	757	1	schelling	schelling	PROPN
ftr-289	757	2	,	,	PUNCT
ftr-289	757	3	micromotives	micromotive	NOUN
ftr-289	757	4	and	and	CCONJ
ftr-289	757	5	macrobehavior	macrobehavior	ADJ
ftr-289	757	6	,	,	PUNCT
ftr-289	757	7	supra	supra	ADJ
ftr-289	757	8	note	note	NOUN
ftr-289	757	9	123	123	NUM
ftr-289	757	10	,	,	PUNCT
ftr-289	757	11	at	at	ADP
ftr-289	757	12	109	109	NUM
ftr-289	757	13	.	.	PUNCT
ftr-289	758	1	what	what	PRON
ftr-289	758	2	“	"	PUNCT
ftr-289	758	3	local	local	ADJ
ftr-289	758	4	”	"	PUNCT
ftr-289	758	5	means	mean	NOUN
ftr-289	758	6	,	,	PUNCT
ftr-289	758	7	of	of	ADP
ftr-289	758	8	course	course	NOUN
ftr-289	758	9	,	,	PUNCT
ftr-289	758	10	depends	depend	VERB
ftr-289	758	11	on	on	ADP
ftr-289	758	12	the	the	DET
ftr-289	758	13	context	context	NOUN
ftr-289	758	14	.	.	PUNCT
ftr-289	759	1	local	local	ADJ
ftr-289	759	2	may	may	AUX
ftr-289	759	3	mean	mean	VERB
ftr-289	759	4	individuals	individual	NOUN
ftr-289	759	5	who	who	PRON
ftr-289	759	6	live	live	VERB
ftr-289	759	7	or	or	CCONJ
ftr-289	759	8	work	work	VERB
ftr-289	759	9	nearby	nearby	ADV
ftr-289	759	10	,	,	PUNCT
ftr-289	759	11	or	or	CCONJ
ftr-289	759	12	individuals	individual	NOUN
ftr-289	759	13	who	who	PRON
ftr-289	759	14	work	work	VERB
ftr-289	759	15	in	in	ADP
ftr-289	759	16	a	a	DET
ftr-289	759	17	similar	similar	ADJ
ftr-289	759	18	industry	industry	NOUN
ftr-289	759	19	or	or	CCONJ
ftr-289	759	20	on	on	ADP
ftr-289	759	21	a	a	DET
ftr-289	759	22	similar	similar	ADJ
ftr-289	759	23	issue	issue	NOUN
ftr-289	759	24	.	.	PUNCT
ftr-289	760	1	in	in	ADP
ftr-289	760	2	any	any	DET
ftr-289	760	3	event	event	NOUN
ftr-289	760	4	,	,	PUNCT
ftr-289	760	5	whatever	whatever	PRON
ftr-289	760	6	local	local	ADJ
ftr-289	760	7	means	mean	NOUN
ftr-289	760	8	in	in	ADP
ftr-289	760	9	a	a	DET
ftr-289	760	10	given	give	VERB
ftr-289	760	11	case	case	NOUN
ftr-289	760	12	should	should	AUX
ftr-289	760	13	dictate	dictate	VERB
ftr-289	760	14	how	how	SCONJ
ftr-289	760	15	any	any	DET
ftr-289	760	16	authority	authority	NOUN
ftr-289	760	17	,	,	PUNCT
ftr-289	760	18	or	or	CCONJ
ftr-289	760	19	police	police	NOUN
ftr-289	760	20	force	force	NOUN
ftr-289	760	21	,	,	PUNCT
ftr-289	760	22	segregates	segregate	VERB
ftr-289	760	23	the	the	DET
ftr-289	760	24	population	population	NOUN
ftr-289	760	25	for	for	ADP
ftr-289	760	26	the	the	DET
ftr-289	760	27	purposes	purpose	NOUN
ftr-289	760	28	of	of	ADP
ftr-289	760	29	concentrated	concentrated	ADJ
ftr-289	760	30	enforcement	enforcement	NOUN
ftr-289	760	31	.	.	PUNCT
ftr-289	761	1	127	127	NUM
ftr-289	761	2	.	.	PUNCT
ftr-289	762	1	i	i	PRON
ftr-289	762	2	d.	d.	PROPN
ftr-289	762	3	128	128	NUM
ftr-289	762	4	.	.	PUNCT
ftr-289	763	1	see	see	VERB
ftr-289	763	2	,	,	PUNCT
ftr-289	763	3	e.g.	e.g.	ADV
ftr-289	763	4	,	,	PUNCT
ftr-289	763	5	cooter	cooter	ADJ
ftr-289	763	6	,	,	PUNCT
ftr-289	763	7	decentralized	decentralized	ADJ
ftr-289	763	8	law	law	NOUN
ftr-289	763	9	,	,	PUNCT
ftr-289	763	10	supra	supra	PROPN
ftr-289	763	11	note	note	NOUN
ftr-289	763	12	125	125	NUM
ftr-289	763	13	,	,	PUNCT
ftr-289	763	14	at	at	ADP
ftr-289	763	15	1675	1675	NUM
ftr-289	763	16	(	(	PUNCT
ftr-289	763	17	discussing	discuss	VERB
ftr-289	763	18	situations	situation	NOUN
ftr-289	763	19	in	in	ADP
ftr-289	763	20	which	which	PRON
ftr-289	763	21	state	state	NOUN
ftr-289	763	22	enforcement	enforcement	NOUN
ftr-289	763	23	of	of	ADP
ftr-289	763	24	a	a	DET
ftr-289	763	25	norm	norm	NOUN
ftr-289	763	26	is	be	AUX
ftr-289	763	27	necessary	necessary	ADJ
ftr-289	763	28	in	in	ADP
ftr-289	763	29	order	order	NOUN
ftr-289	763	30	to	to	PART
ftr-289	763	31	tip	tip	VERB
ftr-289	763	32	behavior	behavior	NOUN
ftr-289	763	33	into	into	ADP
ftr-289	763	34	compliance	compliance	NOUN
ftr-289	763	35	with	with	ADP
ftr-289	763	36	the	the	DET
ftr-289	763	37	norm	norm	NOUN
ftr-289	763	38	)	)	PUNCT
ftr-289	763	39	;	;	PUNCT
ftr-289	763	40	lederman	lederman	NOUN
ftr-289	763	41	,	,	PUNCT
ftr-289	763	42	the	the	DET
ftr-289	763	43	interplay	interplay	NOUN
ftr-289	763	44	,	,	PUNCT
ftr-289	763	45	supra	supra	PROPN
ftr-289	763	46	note	note	NOUN
ftr-289	763	47	24	24	NUM
ftr-289	763	48	,	,	PUNCT
ftr-289	763	49	at	at	ADP
ftr-289	763	50	1509–10	1509–10	NOUN
ftr-289	763	51	(	(	PUNCT
ftr-289	763	52	discussing	discuss	VERB
ftr-289	763	53	potential	potential	ADJ
ftr-289	763	54	use	use	NOUN
ftr-289	763	55	of	of	ADP
ftr-289	763	56	heavy	heavy	ADJ
ftr-289	763	57	enforcement	enforcement	NOUN
ftr-289	763	58	in	in	ADP
ftr-289	763	59	tax	tax	NOUN
ftr-289	763	60	evasion	evasion	NOUN
ftr-289	763	61	context	context	NOUN
ftr-289	763	62	to	to	ADP
ftr-289	763	63	tip	tip	NOUN
ftr-289	763	64	into	into	ADP
ftr-289	763	65	a	a	DET
ftr-289	763	66	norm	norm	NOUN
ftr-289	763	67	of	of	ADP
ftr-289	763	68	compliance	compliance	NOUN
ftr-289	763	69	)	)	PUNCT
ftr-289	763	70	.	.	PUNCT
ftr-289	764	1	the	the	DET
ftr-289	764	2	mechanism	mechanism	NOUN
ftr-289	764	3	can	can	AUX
ftr-289	764	4	also	also	ADV
ftr-289	764	5	be	be	AUX
ftr-289	764	6	a	a	DET
ftr-289	764	7	bit	bit	NOUN
ftr-289	764	8	more	more	ADV
ftr-289	764	9	complicated	complicated	ADJ
ftr-289	764	10	.	.	PUNCT
ftr-289	765	1	the	the	DET
ftr-289	765	2	existence	existence	NOUN
ftr-289	765	3	of	of	ADP
ftr-289	765	4	a	a	DET
ftr-289	765	5	norm	norm	NOUN
ftr-289	765	6	may	may	AUX
ftr-289	765	7	feed	feed	VERB
ftr-289	765	8	into	into	ADP
ftr-289	765	9	expectations	expectation	NOUN
ftr-289	765	10	regarding	regard	VERB
ftr-289	765	11	the	the	DET
ftr-289	765	12	likelihood	likelihood	NOUN
ftr-289	765	13	of	of	ADP
ftr-289	765	14	others	other	NOUN
ftr-289	765	15	complying	comply	VERB
ftr-289	765	16	,	,	PUNCT
ftr-289	765	17	which	which	PRON
ftr-289	765	18	may	may	AUX
ftr-289	765	19	then	then	ADV
ftr-289	765	20	inform	inform	VERB
ftr-289	765	21	individuals	individual	NOUN
ftr-289	765	22	’	'	PUNCT
ftr-289	765	23	beliefs	belief	NOUN
ftr-289	765	24	about	about	ADP
ftr-289	765	25	the	the	DET
ftr-289	765	26	356	356	NUM
ftr-289	765	27	florida	florida	PROPN
ftr-289	765	28	tax	tax	NOUN
ftr-289	765	29	review	review	NOUN
ftr-289	765	30	[	[	X
ftr-289	765	31	vol	vol	NOUN
ftr-289	765	32	.	.	PUNCT
ftr-289	766	1	16:6	16:6	NUM
ftr-289	766	2	the	the	DET
ftr-289	766	3	following	follow	VERB
ftr-289	766	4	example	example	NOUN
ftr-289	766	5	illustrates	illustrate	VERB
ftr-289	766	6	this	this	DET
ftr-289	766	7	possibility	possibility	NOUN
ftr-289	766	8	.	.	PUNCT
ftr-289	767	1	imagine	imagine	VERB
ftr-289	767	2	that	that	SCONJ
ftr-289	767	3	100	100	NUM
ftr-289	767	4	employers	employer	NOUN
ftr-289	767	5	exist	exist	VERB
ftr-289	767	6	throughout	throughout	ADP
ftr-289	767	7	city	city	PROPN
ftr-289	767	8	b.	b.	PROPN
ftr-289	767	9	workplace	workplace	PROPN
ftr-289	767	10	safety	safety	NOUN
ftr-289	767	11	laws	law	NOUN
ftr-289	767	12	apply	apply	VERB
ftr-289	767	13	to	to	ADP
ftr-289	767	14	these	these	DET
ftr-289	767	15	employers	employer	NOUN
ftr-289	767	16	and	and	CCONJ
ftr-289	767	17	city	city	PROPN
ftr-289	767	18	b	b	PROPN
ftr-289	767	19	needs	need	VERB
ftr-289	767	20	to	to	PART
ftr-289	767	21	determine	determine	VERB
ftr-289	767	22	how	how	SCONJ
ftr-289	767	23	best	good	ADJ
ftr-289	767	24	to	to	PART
ftr-289	767	25	use	use	VERB
ftr-289	767	26	its	its	PRON
ftr-289	767	27	resources	resource	NOUN
ftr-289	767	28	so	so	SCONJ
ftr-289	767	29	as	as	SCONJ
ftr-289	767	30	to	to	PART
ftr-289	767	31	encourage	encourage	VERB
ftr-289	767	32	the	the	DET
ftr-289	767	33	employers	employer	NOUN
ftr-289	767	34	to	to	PART
ftr-289	767	35	comply	comply	VERB
ftr-289	767	36	with	with	ADP
ftr-289	767	37	the	the	DET
ftr-289	767	38	laws	law	NOUN
ftr-289	767	39	.	.	PUNCT
ftr-289	768	1	the	the	DET
ftr-289	768	2	employers	employer	NOUN
ftr-289	768	3	are	be	AUX
ftr-289	768	4	concentrated	concentrate	VERB
ftr-289	768	5	in	in	ADP
ftr-289	768	6	five	five	NUM
ftr-289	768	7	different	different	ADJ
ftr-289	768	8	areas	area	NOUN
ftr-289	768	9	of	of	ADP
ftr-289	768	10	the	the	DET
ftr-289	768	11	city	city	NOUN
ftr-289	768	12	.	.	PUNCT
ftr-289	769	1	for	for	ADP
ftr-289	769	2	simplicity	simplicity	NOUN
ftr-289	769	3	’s	’s	PART
ftr-289	769	4	sake	sake	NOUN
ftr-289	769	5	,	,	PUNCT
ftr-289	769	6	imagine	imagine	VERB
ftr-289	769	7	that	that	SCONJ
ftr-289	769	8	the	the	DET
ftr-289	769	9	employers	employer	NOUN
ftr-289	769	10	are	be	AUX
ftr-289	769	11	divided	divide	VERB
ftr-289	769	12	equally	equally	ADV
ftr-289	769	13	between	between	ADP
ftr-289	769	14	these	these	DET
ftr-289	769	15	areas	area	NOUN
ftr-289	769	16	,	,	PUNCT
ftr-289	769	17	so	so	SCONJ
ftr-289	769	18	that	that	SCONJ
ftr-289	769	19	there	there	PRON
ftr-289	769	20	are	be	VERB
ftr-289	769	21	20	20	NUM
ftr-289	769	22	employers	employer	NOUN
ftr-289	769	23	in	in	ADP
ftr-289	769	24	each	each	DET
ftr-289	769	25	area	area	NOUN
ftr-289	769	26	.	.	PUNCT
ftr-289	770	1	it	it	PRON
ftr-289	770	2	is	be	AUX
ftr-289	770	3	costly	costly	ADJ
ftr-289	770	4	to	to	PART
ftr-289	770	5	monitor	monitor	VERB
ftr-289	770	6	an	an	DET
ftr-289	770	7	employer	employer	NOUN
ftr-289	770	8	to	to	PART
ftr-289	770	9	prevent	prevent	VERB
ftr-289	770	10	the	the	DET
ftr-289	770	11	employer	employer	NOUN
ftr-289	770	12	from	from	ADP
ftr-289	770	13	violating	violate	VERB
ftr-289	770	14	workplace	workplace	NOUN
ftr-289	770	15	safety	safety	NOUN
ftr-289	770	16	laws	law	NOUN
ftr-289	770	17	and	and	CCONJ
ftr-289	770	18	this	this	DET
ftr-289	770	19	cost	cost	NOUN
ftr-289	770	20	does	do	AUX
ftr-289	770	21	not	not	PART
ftr-289	770	22	decrease	decrease	VERB
ftr-289	770	23	as	as	ADP
ftr-289	770	24	the	the	DET
ftr-289	770	25	rate	rate	NOUN
ftr-289	770	26	of	of	ADP
ftr-289	770	27	employers	employer	NOUN
ftr-289	770	28	complying	comply	VERB
ftr-289	770	29	increases	increase	NOUN
ftr-289	770	30	.	.	PUNCT
ftr-289	771	1	city	city	NOUN
ftr-289	771	2	b	b	PROPN
ftr-289	771	3	only	only	ADV
ftr-289	771	4	has	have	VERB
ftr-289	771	5	enough	enough	ADJ
ftr-289	771	6	resources	resource	NOUN
ftr-289	771	7	to	to	PART
ftr-289	771	8	monitor	monitor	VERB
ftr-289	771	9	(	(	PUNCT
ftr-289	771	10	and	and	CCONJ
ftr-289	771	11	therefore	therefore	ADV
ftr-289	771	12	insure	insure	VERB
ftr-289	771	13	compliance	compliance	NOUN
ftr-289	771	14	of	of	ADP
ftr-289	771	15	)	)	PUNCT
ftr-289	771	16	ten	ten	NUM
ftr-289	771	17	employers	employer	NOUN
ftr-289	771	18	at	at	ADP
ftr-289	771	19	any	any	DET
ftr-289	771	20	given	give	VERB
ftr-289	771	21	time	time	NOUN
ftr-289	771	22	.	.	PUNCT
ftr-289	772	1	however	however	ADV
ftr-289	772	2	,	,	PUNCT
ftr-289	772	3	for	for	ADP
ftr-289	772	4	a	a	DET
ftr-289	772	5	variety	variety	NOUN
ftr-289	772	6	of	of	ADP
ftr-289	772	7	reasons	reason	NOUN
ftr-289	772	8	,	,	PUNCT
ftr-289	772	9	norms	norm	NOUN
ftr-289	772	10	affect	affect	VERB
ftr-289	772	11	compliance	compliance	NOUN
ftr-289	772	12	.	.	PUNCT
ftr-289	773	1	129	129	NUM
ftr-289	773	2	in	in	ADP
ftr-289	773	3	particular	particular	ADJ
ftr-289	773	4	,	,	PUNCT
ftr-289	773	5	each	each	DET
ftr-289	773	6	employer	employer	NOUN
ftr-289	773	7	will	will	AUX
ftr-289	773	8	comply	comply	VERB
ftr-289	773	9	with	with	ADP
ftr-289	773	10	the	the	DET
ftr-289	773	11	law	law	NOUN
ftr-289	773	12	,	,	PUNCT
ftr-289	773	13	as	as	ADV
ftr-289	773	14	long	long	ADV
ftr-289	773	15	as	as	SCONJ
ftr-289	773	16	the	the	DET
ftr-289	773	17	employer	employer	NOUN
ftr-289	773	18	perceives	perceive	VERB
ftr-289	773	19	that	that	SCONJ
ftr-289	773	20	at	at	ADV
ftr-289	773	21	least	least	ADV
ftr-289	773	22	50	50	NUM
ftr-289	773	23	percent	percent	NOUN
ftr-289	773	24	of	of	ADP
ftr-289	773	25	other	other	ADJ
ftr-289	773	26	employers	employer	NOUN
ftr-289	773	27	comply	comply	VERB
ftr-289	773	28	with	with	ADP
ftr-289	773	29	the	the	DET
ftr-289	773	30	law	law	NOUN
ftr-289	773	31	.	.	PUNCT
ftr-289	774	1	130	130	NUM
ftr-289	774	2	employers	employer	NOUN
ftr-289	774	3	tend	tend	VERB
ftr-289	774	4	to	to	PART
ftr-289	774	5	focus	focus	VERB
ftr-289	774	6	on	on	ADP
ftr-289	774	7	the	the	DET
ftr-289	774	8	other	other	ADJ
ftr-289	774	9	employers	employer	NOUN
ftr-289	774	10	in	in	ADP
ftr-289	774	11	their	their	PRON
ftr-289	774	12	geographic	geographic	ADJ
ftr-289	774	13	area	area	NOUN
ftr-289	774	14	in	in	ADP
ftr-289	774	15	making	make	VERB
ftr-289	774	16	this	this	DET
ftr-289	774	17	norm	norm	NOUN
ftr-289	774	18	determination	determination	NOUN
ftr-289	774	19	.	.	PUNCT
ftr-289	775	1	as	as	ADP
ftr-289	775	2	a	a	DET
ftr-289	775	3	result	result	NOUN
ftr-289	775	4	,	,	PUNCT
ftr-289	775	5	if	if	SCONJ
ftr-289	775	6	city	city	PROPN
ftr-289	775	7	b	b	PROPN
ftr-289	775	8	applies	apply	VERB
ftr-289	775	9	all	all	PRON
ftr-289	775	10	of	of	ADP
ftr-289	775	11	its	its	PRON
ftr-289	775	12	enforcement	enforcement	NOUN
ftr-289	775	13	resources	resource	NOUN
ftr-289	775	14	to	to	ADP
ftr-289	775	15	one	one	NUM
ftr-289	775	16	of	of	ADP
ftr-289	775	17	the	the	DET
ftr-289	775	18	five	five	NUM
ftr-289	775	19	areas	area	NOUN
ftr-289	775	20	(	(	PUNCT
ftr-289	775	21	“	"	PUNCT
ftr-289	775	22	area	area	NOUN
ftr-289	775	23	1	1	NUM
ftr-289	775	24	”	"	PUNCT
ftr-289	775	25	)	)	PUNCT
ftr-289	775	26	,	,	PUNCT
ftr-289	775	27	all	all	DET
ftr-289	775	28	employers	employer	NOUN
ftr-289	775	29	within	within	ADP
ftr-289	775	30	area	area	NOUN
ftr-289	775	31	1	1	NUM
ftr-289	775	32	will	will	AUX
ftr-289	775	33	comply	comply	VERB
ftr-289	775	34	.	.	PUNCT
ftr-289	776	1	the	the	DET
ftr-289	776	2	reason	reason	NOUN
ftr-289	776	3	is	be	AUX
ftr-289	776	4	as	as	SCONJ
ftr-289	776	5	follows	follow	VERB
ftr-289	776	6	:	:	PUNCT
ftr-289	776	7	by	by	ADP
ftr-289	776	8	concentrating	concentrate	VERB
ftr-289	776	9	all	all	PRON
ftr-289	776	10	of	of	ADP
ftr-289	776	11	its	its	PRON
ftr-289	776	12	enforcement	enforcement	NOUN
ftr-289	776	13	resources	resource	NOUN
ftr-289	776	14	on	on	ADP
ftr-289	776	15	area	area	NOUN
ftr-289	776	16	1	1	NUM
ftr-289	776	17	,	,	PUNCT
ftr-289	776	18	city	city	NOUN
ftr-289	776	19	b	b	PROPN
ftr-289	776	20	can	can	AUX
ftr-289	776	21	monitor	monitor	VERB
ftr-289	776	22	(	(	PUNCT
ftr-289	776	23	and	and	CCONJ
ftr-289	776	24	ensure	ensure	VERB
ftr-289	776	25	compliance	compliance	NOUN
ftr-289	776	26	of	of	ADP
ftr-289	776	27	)	)	PUNCT
ftr-289	776	28	ten	ten	NUM
ftr-289	776	29	area	area	NOUN
ftr-289	776	30	1	1	NUM
ftr-289	776	31	employers	employer	NOUN
ftr-289	776	32	.	.	PUNCT
ftr-289	777	1	since	since	SCONJ
ftr-289	777	2	,	,	PUNCT
ftr-289	777	3	at	at	ADP
ftr-289	777	4	that	that	DET
ftr-289	777	5	point	point	NOUN
ftr-289	777	6	,	,	PUNCT
ftr-289	777	7	50	50	NUM
ftr-289	777	8	percent	percent	NOUN
ftr-289	777	9	of	of	ADP
ftr-289	777	10	area	area	NOUN
ftr-289	777	11	1	1	NUM
ftr-289	777	12	employers	employer	NOUN
ftr-289	777	13	will	will	AUX
ftr-289	777	14	be	be	AUX
ftr-289	777	15	complying	comply	VERB
ftr-289	777	16	with	with	ADP
ftr-289	777	17	the	the	DET
ftr-289	777	18	workplace	workplace	NOUN
ftr-289	777	19	safety	safety	NOUN
ftr-289	777	20	laws	law	NOUN
ftr-289	777	21	,	,	PUNCT
ftr-289	777	22	then	then	ADV
ftr-289	777	23	,	,	PUNCT
ftr-289	777	24	by	by	ADP
ftr-289	777	25	assumption	assumption	NOUN
ftr-289	777	26	,	,	PUNCT
ftr-289	777	27	the	the	DET
ftr-289	777	28	remaining	remain	VERB
ftr-289	777	29	ten	ten	NUM
ftr-289	777	30	employers	employer	NOUN
ftr-289	777	31	in	in	ADP
ftr-289	777	32	area	area	NOUN
ftr-289	777	33	1	1	NUM
ftr-289	777	34	will	will	AUX
ftr-289	777	35	also	also	ADV
ftr-289	777	36	comply	comply	VERB
ftr-289	777	37	with	with	ADP
ftr-289	777	38	the	the	DET
ftr-289	777	39	laws	law	NOUN
ftr-289	777	40	.	.	PUNCT
ftr-289	778	1	in	in	ADP
ftr-289	778	2	other	other	ADJ
ftr-289	778	3	words	word	NOUN
ftr-289	778	4	,	,	PUNCT
ftr-289	778	5	by	by	ADP
ftr-289	778	6	breaking	break	VERB
ftr-289	778	7	apart	apart	ADV
ftr-289	778	8	city	city	PROPN
ftr-289	778	9	b	b	PROPN
ftr-289	778	10	into	into	ADP
ftr-289	778	11	smaller	small	ADJ
ftr-289	778	12	subsectors	subsector	NOUN
ftr-289	778	13	,	,	PUNCT
ftr-289	778	14	defined	define	VERB
ftr-289	778	15	by	by	ADP
ftr-289	778	16	area	area	NOUN
ftr-289	778	17	,	,	PUNCT
ftr-289	778	18	and	and	CCONJ
ftr-289	778	19	then	then	ADV
ftr-289	778	20	using	use	VERB
ftr-289	778	21	its	its	PRON
ftr-289	778	22	enforcement	enforcement	NOUN
ftr-289	778	23	resources	resource	NOUN
ftr-289	778	24	in	in	ADP
ftr-289	778	25	a	a	DET
ftr-289	778	26	concentrated	concentrated	ADJ
ftr-289	778	27	manner	manner	NOUN
ftr-289	778	28	,	,	PUNCT
ftr-289	778	29	city	city	NOUN
ftr-289	778	30	b	b	PROPN
ftr-289	778	31	can	can	AUX
ftr-289	778	32	engender	engender	VERB
ftr-289	778	33	the	the	DET
ftr-289	778	34	level	level	NOUN
ftr-289	778	35	of	of	ADP
ftr-289	778	36	compliance	compliance	NOUN
ftr-289	778	37	necessary	necessary	ADJ
ftr-289	778	38	to	to	PART
ftr-289	778	39	obtain	obtain	VERB
ftr-289	778	40	compliance	compliance	NOUN
ftr-289	778	41	by	by	ADP
ftr-289	778	42	all	all	DET
ftr-289	778	43	area	area	NOUN
ftr-289	778	44	1	1	NUM
ftr-289	778	45	employers	employer	NOUN
ftr-289	778	46	.	.	PUNCT
ftr-289	779	1	131	131	NUM
ftr-289	780	1	if	if	SCONJ
ftr-289	780	2	this	this	DET
ftr-289	780	3	compliance	compliance	NOUN
ftr-289	780	4	norm	norm	NOUN
ftr-289	780	5	is	be	AUX
ftr-289	780	6	likelihood	likelihood	NOUN
ftr-289	780	7	of	of	ADP
ftr-289	780	8	being	be	AUX
ftr-289	780	9	punished	punish	VERB
ftr-289	780	10	for	for	ADP
ftr-289	780	11	not	not	PART
ftr-289	780	12	complying	comply	VERB
ftr-289	780	13	.	.	PUNCT
ftr-289	781	1	as	as	SCONJ
ftr-289	781	2	explained	explain	VERB
ftr-289	781	3	by	by	ADP
ftr-289	781	4	schelling	schelling	PROPN
ftr-289	781	5	(	(	PUNCT
ftr-289	781	6	with	with	ADP
ftr-289	781	7	reference	reference	NOUN
ftr-289	781	8	to	to	ADP
ftr-289	781	9	tax	tax	NOUN
ftr-289	781	10	evasion	evasion	NOUN
ftr-289	781	11	):	):	PUNCT
ftr-289	781	12	“	"	PUNCT
ftr-289	781	13	[	[	X
ftr-289	781	14	i]f	i]f	VERB
ftr-289	781	15	appropriate	appropriate	ADJ
ftr-289	781	16	mutual	mutual	ADJ
ftr-289	781	17	expectations	expectation	NOUN
ftr-289	781	18	exist	exist	VERB
ftr-289	781	19	,	,	PUNCT
ftr-289	781	20	people	people	NOUN
ftr-289	781	21	will	will	AUX
ftr-289	781	22	expect	expect	VERB
ftr-289	781	23	evasion	evasion	NOUN
ftr-289	781	24	to	to	PART
ftr-289	781	25	be	be	AUX
ftr-289	781	26	on	on	ADP
ftr-289	781	27	a	a	DET
ftr-289	781	28	scale	scale	NOUN
ftr-289	781	29	small	small	ADJ
ftr-289	781	30	enough	enough	ADV
ftr-289	781	31	not	not	PART
ftr-289	781	32	to	to	PART
ftr-289	781	33	overwhelm	overwhelm	VERB
ftr-289	781	34	the	the	DET
ftr-289	781	35	authorities	authority	NOUN
ftr-289	781	36	and	and	CCONJ
ftr-289	781	37	may	may	AUX
ftr-289	781	38	consequently	consequently	ADV
ftr-289	781	39	pay	pay	VERB
ftr-289	781	40	up	up	ADP
ftr-289	781	41	either	either	CCONJ
ftr-289	781	42	out	out	ADP
ftr-289	781	43	of	of	ADP
ftr-289	781	44	a	a	DET
ftr-289	781	45	sense	sense	NOUN
ftr-289	781	46	of	of	ADP
ftr-289	781	47	reciprocated	reciprocate	VERB
ftr-289	781	48	honesty	honesty	NOUN
ftr-289	781	49	or	or	CCONJ
ftr-289	781	50	out	out	ADP
ftr-289	781	51	of	of	ADP
ftr-289	781	52	fear	fear	NOUN
ftr-289	781	53	of	of	ADP
ftr-289	781	54	apprehension	apprehension	NOUN
ftr-289	781	55	,	,	PUNCT
ftr-289	781	56	thus	thus	ADV
ftr-289	781	57	together	together	ADV
ftr-289	781	58	justifying	justify	VERB
ftr-289	781	59	their	their	PRON
ftr-289	781	60	own	own	ADJ
ftr-289	781	61	expectations	expectation	NOUN
ftr-289	781	62	.	.	PUNCT
ftr-289	781	63	”	"	PUNCT
ftr-289	782	1	thomas	thomas	PROPN
ftr-289	782	2	c.	c.	PROPN
ftr-289	782	3	schelling	schelling	PROPN
ftr-289	782	4	,	,	PUNCT
ftr-289	782	5	the	the	DET
ftr-289	782	6	strategy	strategy	NOUN
ftr-289	782	7	of	of	ADP
ftr-289	782	8	conflict	conflict	NOUN
ftr-289	782	9	92	92	NUM
ftr-289	782	10	(	(	PUNCT
ftr-289	782	11	1980	1980	NUM
ftr-289	782	12	)	)	PUNCT
ftr-289	782	13	(	(	PUNCT
ftr-289	782	14	emphasis	emphasis	NOUN
ftr-289	782	15	added	add	VERB
ftr-289	782	16	)	)	PUNCT
ftr-289	782	17	.	.	PUNCT
ftr-289	783	1	129	129	NUM
ftr-289	783	2	.	.	PUNCT
ftr-289	784	1	these	these	DET
ftr-289	784	2	reasons	reason	NOUN
ftr-289	784	3	could	could	AUX
ftr-289	784	4	include	include	VERB
ftr-289	784	5	relationships	relationship	NOUN
ftr-289	784	6	with	with	ADP
ftr-289	784	7	workers	worker	NOUN
ftr-289	784	8	,	,	PUNCT
ftr-289	784	9	relationships	relationship	NOUN
ftr-289	784	10	with	with	ADP
ftr-289	784	11	the	the	DET
ftr-289	784	12	public	public	NOUN
ftr-289	784	13	,	,	PUNCT
ftr-289	784	14	or	or	CCONJ
ftr-289	784	15	personal	personal	ADJ
ftr-289	784	16	norms	norm	NOUN
ftr-289	784	17	of	of	ADP
ftr-289	784	18	a	a	DET
ftr-289	784	19	variety	variety	NOUN
ftr-289	784	20	of	of	ADP
ftr-289	784	21	sorts	sort	NOUN
ftr-289	784	22	.	.	PROPN
ftr-289	784	23	130	130	NUM
ftr-289	784	24	.	.	PUNCT
ftr-289	785	1	of	of	ADP
ftr-289	785	2	course	course	NOUN
ftr-289	785	3	,	,	PUNCT
ftr-289	785	4	the	the	DET
ftr-289	785	5	idea	idea	NOUN
ftr-289	785	6	that	that	SCONJ
ftr-289	785	7	all	all	DET
ftr-289	785	8	employers	employer	NOUN
ftr-289	785	9	have	have	VERB
ftr-289	785	10	the	the	DET
ftr-289	785	11	same	same	ADJ
ftr-289	785	12	threshold	threshold	NOUN
ftr-289	785	13	for	for	ADP
ftr-289	785	14	compliance	compliance	NOUN
ftr-289	785	15	(	(	PUNCT
ftr-289	785	16	or	or	CCONJ
ftr-289	785	17	that	that	SCONJ
ftr-289	785	18	they	they	PRON
ftr-289	785	19	have	have	VERB
ftr-289	785	20	the	the	DET
ftr-289	785	21	same	same	ADJ
ftr-289	785	22	benefits	benefit	NOUN
ftr-289	785	23	from	from	ADP
ftr-289	785	24	noncompliance	noncompliance	NOUN
ftr-289	785	25	,	,	PUNCT
ftr-289	785	26	for	for	ADP
ftr-289	785	27	that	that	DET
ftr-289	785	28	matter	matter	NOUN
ftr-289	785	29	)	)	PUNCT
ftr-289	785	30	is	be	AUX
ftr-289	785	31	a	a	DET
ftr-289	785	32	simplification	simplification	NOUN
ftr-289	785	33	.	.	PUNCT
ftr-289	786	1	the	the	DET
ftr-289	786	2	same	same	ADJ
ftr-289	786	3	analytical	analytical	ADJ
ftr-289	786	4	point	point	NOUN
ftr-289	786	5	applies	apply	VERB
ftr-289	786	6	even	even	ADV
ftr-289	786	7	if	if	SCONJ
ftr-289	786	8	the	the	DET
ftr-289	786	9	example	example	NOUN
ftr-289	786	10	becomes	become	VERB
ftr-289	786	11	more	more	ADV
ftr-289	786	12	complicated	complicated	ADJ
ftr-289	786	13	.	.	PUNCT
ftr-289	787	1	the	the	DET
ftr-289	787	2	math	math	NOUN
ftr-289	787	3	and	and	CCONJ
ftr-289	787	4	exposition	exposition	NOUN
ftr-289	787	5	would	would	AUX
ftr-289	787	6	become	become	VERB
ftr-289	787	7	more	more	ADV
ftr-289	787	8	complicated	complicated	ADJ
ftr-289	787	9	as	as	ADV
ftr-289	787	10	well	well	ADV
ftr-289	787	11	.	.	PUNCT
ftr-289	788	1	131	131	X
ftr-289	788	2	.	.	PUNCT
ftr-289	789	1	this	this	DET
ftr-289	789	2	simplified	simplified	ADJ
ftr-289	789	3	example	example	NOUN
ftr-289	789	4	can	can	AUX
ftr-289	789	5	be	be	AUX
ftr-289	789	6	made	make	VERB
ftr-289	789	7	much	much	ADV
ftr-289	789	8	more	more	ADV
ftr-289	789	9	complex	complex	ADJ
ftr-289	789	10	in	in	ADP
ftr-289	789	11	any	any	DET
ftr-289	789	12	number	number	NOUN
ftr-289	789	13	of	of	ADP
ftr-289	789	14	ways	way	NOUN
ftr-289	789	15	.	.	PUNCT
ftr-289	790	1	for	for	ADP
ftr-289	790	2	instance	instance	NOUN
ftr-289	790	3	,	,	PUNCT
ftr-289	790	4	it	it	PRON
ftr-289	790	5	might	might	AUX
ftr-289	790	6	be	be	AUX
ftr-289	790	7	the	the	DET
ftr-289	790	8	case	case	NOUN
ftr-289	790	9	that	that	SCONJ
ftr-289	790	10	1,000	1,000	NUM
ftr-289	790	11	employers	employer	NOUN
ftr-289	790	12	and	and	CCONJ
ftr-289	790	13	ten	ten	NUM
ftr-289	790	14	large	large	ADJ
ftr-289	790	15	areas	area	NOUN
ftr-289	790	16	exist	exist	VERB
ftr-289	790	17	,	,	PUNCT
ftr-289	790	18	and	and	CCONJ
ftr-289	790	19	that	that	SCONJ
ftr-289	790	20	city	city	NOUN
ftr-289	790	21	b	b	PROPN
ftr-289	790	22	can	can	AUX
ftr-289	790	23	monitor	monitor	VERB
ftr-289	790	24	only	only	ADV
ftr-289	790	25	ten	ten	NUM
ftr-289	790	26	employers	employer	NOUN
ftr-289	790	27	at	at	ADP
ftr-289	790	28	one	one	NUM
ftr-289	790	29	time	time	NOUN
ftr-289	790	30	.	.	PUNCT
ftr-289	791	1	as	as	ADP
ftr-289	791	2	a	a	DET
ftr-289	791	3	result	result	NOUN
ftr-289	791	4	,	,	PUNCT
ftr-289	791	5	city	city	NOUN
ftr-289	791	6	b	b	PROPN
ftr-289	791	7	would	would	AUX
ftr-289	791	8	only	only	ADV
ftr-289	791	9	be	be	AUX
ftr-289	791	10	able	able	ADJ
ftr-289	791	11	to	to	PART
ftr-289	791	12	monitor	monitor	VERB
ftr-289	791	13	ten	ten	NUM
ftr-289	791	14	percent	percent	NOUN
ftr-289	791	15	of	of	ADP
ftr-289	791	16	the	the	DET
ftr-289	791	17	employers	employer	NOUN
ftr-289	791	18	in	in	ADP
ftr-289	791	19	any	any	DET
ftr-289	791	20	given	give	VERB
ftr-289	791	21	area	area	NOUN
ftr-289	791	22	.	.	PUNCT
ftr-289	792	1	in	in	ADP
ftr-289	792	2	such	such	DET
ftr-289	792	3	a	a	DET
ftr-289	792	4	case	case	NOUN
ftr-289	792	5	,	,	PUNCT
ftr-289	792	6	under	under	ADP
ftr-289	792	7	the	the	DET
ftr-289	792	8	parameters	parameter	NOUN
ftr-289	792	9	of	of	ADP
ftr-289	792	10	this	this	DET
ftr-289	792	11	example	example	NOUN
ftr-289	792	12	,	,	PUNCT
ftr-289	792	13	insufficient	insufficient	ADJ
ftr-289	792	14	resources	resource	NOUN
ftr-289	792	15	would	would	AUX
ftr-289	792	16	exist	exist	VERB
ftr-289	792	17	to	to	PART
ftr-289	792	18	tip	tip	NOUN
ftr-289	792	19	into	into	ADP
ftr-289	792	20	a	a	DET
ftr-289	792	21	norm	norm	NOUN
ftr-289	792	22	of	of	ADP
ftr-289	792	23	compliance	compliance	NOUN
ftr-289	792	24	.	.	PUNCT
ftr-289	793	1	however	however	ADV
ftr-289	793	2	,	,	PUNCT
ftr-289	793	3	a	a	DET
ftr-289	793	4	number	number	NOUN
ftr-289	793	5	of	of	ADP
ftr-289	793	6	options	option	NOUN
ftr-289	793	7	might	might	AUX
ftr-289	793	8	exist	exist	VERB
ftr-289	793	9	.	.	PUNCT
ftr-289	794	1	the	the	DET
ftr-289	794	2	areas	area	NOUN
ftr-289	794	3	might	might	AUX
ftr-289	794	4	be	be	AUX
ftr-289	794	5	divisible	divisible	ADJ
ftr-289	794	6	and	and	CCONJ
ftr-289	794	7	,	,	PUNCT
ftr-289	794	8	as	as	ADP
ftr-289	794	9	a	a	DET
ftr-289	794	10	result	result	NOUN
ftr-289	794	11	,	,	PUNCT
ftr-289	794	12	additional	additional	ADJ
ftr-289	794	13	2014	2014	NUM
ftr-289	794	14	]	]	PUNCT
ftr-289	794	15	concentrated	concentrated	ADJ
ftr-289	794	16	enforcement	enforcement	NOUN
ftr-289	794	17	357	357	NUM
ftr-289	794	18	durable	durable	ADJ
ftr-289	794	19	,	,	PUNCT
ftr-289	794	20	132	132	NUM
ftr-289	794	21	then	then	ADV
ftr-289	794	22	city	city	PROPN
ftr-289	794	23	b	b	PROPN
ftr-289	794	24	can	can	AUX
ftr-289	794	25	remove	remove	VERB
ftr-289	794	26	its	its	PRON
ftr-289	794	27	enforcement	enforcement	NOUN
ftr-289	794	28	resources	resource	NOUN
ftr-289	794	29	from	from	ADP
ftr-289	794	30	area	area	NOUN
ftr-289	794	31	1	1	NUM
ftr-289	794	32	and	and	CCONJ
ftr-289	794	33	move	move	VERB
ftr-289	794	34	on	on	ADP
ftr-289	794	35	to	to	PART
ftr-289	794	36	area	area	NOUN
ftr-289	794	37	2	2	NUM
ftr-289	794	38	to	to	PART
ftr-289	794	39	obtain	obtain	VERB
ftr-289	794	40	compliance	compliance	NOUN
ftr-289	794	41	,	,	PUNCT
ftr-289	794	42	and	and	CCONJ
ftr-289	794	43	on	on	ADP
ftr-289	794	44	to	to	PART
ftr-289	794	45	area	area	NOUN
ftr-289	794	46	3	3	NUM
ftr-289	794	47	,	,	PUNCT
ftr-289	794	48	and	and	CCONJ
ftr-289	794	49	so	so	ADV
ftr-289	794	50	on	on	ADV
ftr-289	794	51	.	.	PUNCT
ftr-289	795	1	the	the	DET
ftr-289	795	2	bottom	bottom	ADJ
ftr-289	795	3	line	line	NOUN
ftr-289	795	4	is	be	AUX
ftr-289	795	5	that	that	SCONJ
ftr-289	795	6	,	,	PUNCT
ftr-289	795	7	when	when	SCONJ
ftr-289	795	8	a	a	DET
ftr-289	795	9	norm	norm	NOUN
ftr-289	795	10	that	that	PRON
ftr-289	795	11	exhibits	exhibit	VERB
ftr-289	795	12	tipping	tipping	NOUN
ftr-289	795	13	properties	property	NOUN
ftr-289	795	14	exists	exist	VERB
ftr-289	795	15	,	,	PUNCT
ftr-289	795	16	concentrated	concentrated	ADJ
ftr-289	795	17	enforcement	enforcement	NOUN
ftr-289	795	18	offers	offer	VERB
ftr-289	795	19	the	the	DET
ftr-289	795	20	potential	potential	NOUN
ftr-289	795	21	to	to	PART
ftr-289	795	22	obtain	obtain	VERB
ftr-289	795	23	substantially	substantially	ADV
ftr-289	795	24	higher	high	ADJ
ftr-289	795	25	compliance	compliance	NOUN
ftr-289	795	26	across	across	ADP
ftr-289	795	27	a	a	DET
ftr-289	795	28	population	population	NOUN
ftr-289	795	29	.	.	PUNCT
ftr-289	796	1	e.	e.	PROPN
ftr-289	796	2	uncertainty	uncertainty	PROPN
ftr-289	796	3	aversion	aversion	NOUN
ftr-289	796	4	the	the	DET
ftr-289	796	5	base	base	NOUN
ftr-289	796	6	case	case	NOUN
ftr-289	796	7	for	for	ADP
ftr-289	796	8	concentrated	concentrated	ADJ
ftr-289	796	9	enforcement	enforcement	NOUN
ftr-289	796	10	also	also	ADV
ftr-289	796	11	can	can	AUX
ftr-289	796	12	be	be	AUX
ftr-289	796	13	enhanced	enhance	VERB
ftr-289	796	14	when	when	SCONJ
ftr-289	796	15	the	the	DET
ftr-289	796	16	regulated	regulated	ADJ
ftr-289	796	17	population	population	NOUN
ftr-289	796	18	exhibits	exhibit	VERB
ftr-289	796	19	uncertainty	uncertainty	NOUN
ftr-289	796	20	aversion	aversion	NOUN
ftr-289	796	21	,	,	PUNCT
ftr-289	796	22	and	and	CCONJ
ftr-289	796	23	concentrated	concentrated	ADJ
ftr-289	796	24	enforcement	enforcement	NOUN
ftr-289	796	25	makes	make	VERB
ftr-289	796	26	the	the	DET
ftr-289	796	27	population	population	NOUN
ftr-289	796	28	perceive	perceive	VERB
ftr-289	796	29	greater	great	ADJ
ftr-289	796	30	uncertainty	uncertainty	NOUN
ftr-289	796	31	.	.	PUNCT
ftr-289	797	1	133	133	NUM
ftr-289	797	2	the	the	DET
ftr-289	797	3	foundation	foundation	NOUN
ftr-289	797	4	for	for	ADP
ftr-289	797	5	this	this	DET
ftr-289	797	6	argument	argument	NOUN
ftr-289	797	7	is	be	AUX
ftr-289	797	8	the	the	DET
ftr-289	797	9	distinction	distinction	NOUN
ftr-289	797	10	between	between	ADP
ftr-289	797	11	risk	risk	NOUN
ftr-289	797	12	and	and	CCONJ
ftr-289	797	13	uncertainty	uncertainty	NOUN
ftr-289	797	14	.	.	PUNCT
ftr-289	798	1	a	a	DET
ftr-289	798	2	risk	risk	NOUN
ftr-289	798	3	can	can	AUX
ftr-289	798	4	be	be	AUX
ftr-289	798	5	defined	define	VERB
ftr-289	798	6	as	as	ADP
ftr-289	798	7	a	a	DET
ftr-289	798	8	gamble	gamble	NOUN
ftr-289	798	9	with	with	ADP
ftr-289	798	10	known	know	VERB
ftr-289	798	11	probabilities	probability	NOUN
ftr-289	798	12	.	.	PUNCT
ftr-289	799	1	134	134	NUM
ftr-289	799	2	for	for	ADP
ftr-289	799	3	instance	instance	NOUN
ftr-289	799	4	,	,	PUNCT
ftr-289	799	5	in	in	ADP
ftr-289	799	6	the	the	DET
ftr-289	799	7	contaminant	contaminant	ADJ
ftr-289	799	8	disposal	disposal	NOUN
ftr-289	799	9	example	example	NOUN
ftr-289	799	10	,	,	PUNCT
ftr-289	799	11	above	above	ADV
ftr-289	799	12	,	,	PUNCT
ftr-289	799	13	when	when	SCONJ
ftr-289	799	14	enforcement	enforcement	NOUN
ftr-289	799	15	resources	resource	NOUN
ftr-289	799	16	were	be	AUX
ftr-289	799	17	spread	spread	VERB
ftr-289	799	18	uniformly	uniformly	ADV
ftr-289	799	19	across	across	ADP
ftr-289	799	20	the	the	DET
ftr-289	799	21	population	population	NOUN
ftr-289	799	22	,	,	PUNCT
ftr-289	799	23	concentrations	concentration	NOUN
ftr-289	799	24	of	of	ADP
ftr-289	799	25	enforcement	enforcement	NOUN
ftr-289	799	26	resources	resource	NOUN
ftr-289	799	27	could	could	AUX
ftr-289	799	28	create	create	VERB
ftr-289	799	29	compliance	compliance	NOUN
ftr-289	799	30	norms	norm	NOUN
ftr-289	799	31	in	in	ADP
ftr-289	799	32	subareas	subarea	NOUN
ftr-289	799	33	,	,	PUNCT
ftr-289	799	34	on	on	ADP
ftr-289	799	35	a	a	DET
ftr-289	799	36	rotating	rotate	VERB
ftr-289	799	37	basis	basis	NOUN
ftr-289	799	38	.	.	PUNCT
ftr-289	800	1	alternatively	alternatively	ADV
ftr-289	800	2	,	,	PUNCT
ftr-289	800	3	employers	employer	NOUN
ftr-289	800	4	in	in	ADP
ftr-289	800	5	a	a	DET
ftr-289	800	6	given	give	VERB
ftr-289	800	7	area	area	NOUN
ftr-289	800	8	may	may	AUX
ftr-289	800	9	relay	relay	VERB
ftr-289	800	10	information	information	NOUN
ftr-289	800	11	to	to	ADP
ftr-289	800	12	each	each	DET
ftr-289	800	13	other	other	ADJ
ftr-289	800	14	about	about	ADP
ftr-289	800	15	being	be	AUX
ftr-289	800	16	monitored	monitor	VERB
ftr-289	800	17	,	,	PUNCT
ftr-289	800	18	which	which	PRON
ftr-289	800	19	would	would	AUX
ftr-289	800	20	enhance	enhance	VERB
ftr-289	800	21	the	the	DET
ftr-289	800	22	effectiveness	effectiveness	NOUN
ftr-289	800	23	of	of	ADP
ftr-289	800	24	monitoring	monitoring	NOUN
ftr-289	800	25	.	.	PUNCT
ftr-289	801	1	media	medium	NOUN
ftr-289	801	2	attention	attention	NOUN
ftr-289	801	3	(	(	PUNCT
ftr-289	801	4	discussed	discuss	VERB
ftr-289	801	5	in	in	ADP
ftr-289	801	6	more	more	ADJ
ftr-289	801	7	detail	detail	NOUN
ftr-289	801	8	below	below	ADV
ftr-289	801	9	)	)	PUNCT
ftr-289	801	10	to	to	ADP
ftr-289	801	11	the	the	DET
ftr-289	801	12	monitoring	monitoring	NOUN
ftr-289	801	13	strategy	strategy	NOUN
ftr-289	801	14	may	may	AUX
ftr-289	801	15	also	also	ADV
ftr-289	801	16	make	make	VERB
ftr-289	801	17	monitoring	monitoring	NOUN
ftr-289	801	18	more	more	ADV
ftr-289	801	19	effective	effective	ADJ
ftr-289	801	20	.	.	PUNCT
ftr-289	802	1	in	in	ADP
ftr-289	802	2	any	any	DET
ftr-289	802	3	event	event	NOUN
ftr-289	802	4	,	,	PUNCT
ftr-289	802	5	this	this	DET
ftr-289	802	6	article	article	NOUN
ftr-289	802	7	does	do	AUX
ftr-289	802	8	not	not	PART
ftr-289	802	9	suggest	suggest	VERB
ftr-289	802	10	that	that	SCONJ
ftr-289	802	11	concentrated	concentrated	ADJ
ftr-289	802	12	enforcement	enforcement	NOUN
ftr-289	802	13	can	can	AUX
ftr-289	802	14	always	always	ADV
ftr-289	802	15	tip	tip	VERB
ftr-289	802	16	into	into	ADP
ftr-289	802	17	norms	norm	NOUN
ftr-289	802	18	of	of	ADP
ftr-289	802	19	compliance	compliance	NOUN
ftr-289	802	20	.	.	PUNCT
ftr-289	803	1	when	when	SCONJ
ftr-289	803	2	insufficient	insufficient	ADJ
ftr-289	803	3	,	,	PUNCT
ftr-289	803	4	total	total	ADJ
ftr-289	803	5	resources	resource	NOUN
ftr-289	803	6	exist	exist	VERB
ftr-289	803	7	to	to	PART
ftr-289	803	8	tip	tip	NOUN
ftr-289	803	9	into	into	ADP
ftr-289	803	10	a	a	DET
ftr-289	803	11	norm	norm	NOUN
ftr-289	803	12	of	of	ADP
ftr-289	803	13	compliance	compliance	NOUN
ftr-289	803	14	for	for	ADP
ftr-289	803	15	any	any	DET
ftr-289	803	16	divisible	divisible	ADJ
ftr-289	803	17	subsector	subsector	NOUN
ftr-289	803	18	(	(	PUNCT
ftr-289	803	19	or	or	CCONJ
ftr-289	803	20	subarea	subarea	PROPN
ftr-289	803	21	)	)	PUNCT
ftr-289	803	22	and	and	CCONJ
ftr-289	803	23	concentrated	concentrated	ADJ
ftr-289	803	24	enforcement	enforcement	NOUN
ftr-289	803	25	is	be	AUX
ftr-289	803	26	not	not	PART
ftr-289	803	27	more	more	ADV
ftr-289	803	28	effective	effective	ADJ
ftr-289	803	29	for	for	ADP
ftr-289	803	30	any	any	DET
ftr-289	803	31	other	other	ADJ
ftr-289	803	32	reason	reason	NOUN
ftr-289	803	33	,	,	PUNCT
ftr-289	803	34	tipping	tip	VERB
ftr-289	803	35	into	into	ADP
ftr-289	803	36	a	a	DET
ftr-289	803	37	compliance	compliance	NOUN
ftr-289	803	38	norm	norm	NOUN
ftr-289	803	39	simply	simply	ADV
ftr-289	803	40	may	may	AUX
ftr-289	803	41	not	not	PART
ftr-289	803	42	be	be	AUX
ftr-289	803	43	possible	possible	ADJ
ftr-289	803	44	.	.	PUNCT
ftr-289	804	1	however	however	ADV
ftr-289	804	2	,	,	PUNCT
ftr-289	804	3	concentrated	concentrated	ADJ
ftr-289	804	4	enforcement	enforcement	NOUN
ftr-289	804	5	underscores	underscore	VERB
ftr-289	804	6	the	the	DET
ftr-289	804	7	potential	potential	ADJ
ftr-289	804	8	benefits	benefit	NOUN
ftr-289	804	9	of	of	ADP
ftr-289	804	10	segregating	segregate	VERB
ftr-289	804	11	a	a	DET
ftr-289	804	12	large	large	ADJ
ftr-289	804	13	population	population	NOUN
ftr-289	804	14	into	into	ADP
ftr-289	804	15	small	small	ADJ
ftr-289	804	16	,	,	PUNCT
ftr-289	804	17	divisible	divisible	ADJ
ftr-289	804	18	portions	portion	NOUN
ftr-289	804	19	in	in	ADP
ftr-289	804	20	order	order	NOUN
ftr-289	804	21	to	to	PART
ftr-289	804	22	tip	tip	VERB
ftr-289	804	23	into	into	ADP
ftr-289	804	24	norms	norm	NOUN
ftr-289	804	25	of	of	ADP
ftr-289	804	26	compliance	compliance	NOUN
ftr-289	804	27	.	.	PUNCT
ftr-289	805	1	moreover	moreover	ADV
ftr-289	805	2	,	,	PUNCT
ftr-289	805	3	while	while	SCONJ
ftr-289	805	4	the	the	DET
ftr-289	805	5	irs	irs	PROPN
ftr-289	805	6	resources	resource	VERB
ftr-289	805	7	to	to	PART
ftr-289	805	8	audit	audit	VERB
ftr-289	805	9	cash	cash	NOUN
ftr-289	805	10	business	business	NOUN
ftr-289	805	11	taxpayers	taxpayer	NOUN
ftr-289	805	12	(	(	PUNCT
ftr-289	805	13	examined	examine	VERB
ftr-289	805	14	below	below	ADV
ftr-289	805	15	)	)	PUNCT
ftr-289	805	16	may	may	AUX
ftr-289	805	17	seem	seem	VERB
ftr-289	805	18	highly	highly	ADV
ftr-289	805	19	suboptimal	suboptimal	ADJ
ftr-289	805	20	,	,	PUNCT
ftr-289	805	21	there	there	PRON
ftr-289	805	22	is	be	VERB
ftr-289	805	23	nonetheless	nonetheless	ADV
ftr-289	805	24	a	a	DET
ftr-289	805	25	very	very	ADV
ftr-289	805	26	large	large	ADJ
ftr-289	805	27	,	,	PUNCT
ftr-289	805	28	total	total	ADJ
ftr-289	805	29	pool	pool	NOUN
ftr-289	805	30	that	that	PRON
ftr-289	805	31	could	could	AUX
ftr-289	805	32	be	be	AUX
ftr-289	805	33	drawn	draw	VERB
ftr-289	805	34	upon	upon	SCONJ
ftr-289	805	35	in	in	ADP
ftr-289	805	36	order	order	NOUN
ftr-289	805	37	to	to	PART
ftr-289	805	38	address	address	VERB
ftr-289	805	39	small	small	ADJ
ftr-289	805	40	subsectors	subsector	NOUN
ftr-289	805	41	of	of	ADP
ftr-289	805	42	the	the	DET
ftr-289	805	43	population	population	NOUN
ftr-289	805	44	.	.	PUNCT
ftr-289	806	1	132	132	NUM
ftr-289	806	2	.	.	X
ftr-289	806	3	cf	cf	NOUN
ftr-289	806	4	.	.	PUNCT
ftr-289	807	1	dan	dan	PROPN
ftr-289	807	2	m.	m.	PROPN
ftr-289	807	3	kahan	kahan	PROPN
ftr-289	807	4	,	,	PUNCT
ftr-289	807	5	gentle	gentle	ADJ
ftr-289	807	6	nudges	nudge	NOUN
ftr-289	807	7	vs.	vs.	ADP
ftr-289	807	8	hard	hard	ADJ
ftr-289	807	9	shoves	shove	NOUN
ftr-289	807	10	:	:	PUNCT
ftr-289	807	11	solving	solve	VERB
ftr-289	807	12	the	the	DET
ftr-289	807	13	sticky	sticky	ADJ
ftr-289	807	14	norms	norm	NOUN
ftr-289	807	15	problem	problem	NOUN
ftr-289	807	16	,	,	PUNCT
ftr-289	807	17	67	67	NUM
ftr-289	807	18	u.	u.	PROPN
ftr-289	807	19	chi	chi	PROPN
ftr-289	807	20	.	.	PUNCT
ftr-289	808	1	l.	l.	PROPN
ftr-289	808	2	rev	rev	PROPN
ftr-289	808	3	.	.	PROPN
ftr-289	808	4	607	607	NUM
ftr-289	808	5	,	,	PUNCT
ftr-289	808	6	615–16	615–16	NOUN
ftr-289	808	7	(	(	PUNCT
ftr-289	808	8	2000	2000	NUM
ftr-289	808	9	)	)	PUNCT
ftr-289	808	10	(	(	PUNCT
ftr-289	808	11	“	"	PUNCT
ftr-289	808	12	[	[	X
ftr-289	808	13	w]hen	w]hen	ADV
ftr-289	808	14	an	an	DET
ftr-289	808	15	individual	individual	NOUN
ftr-289	808	16	perceives	perceive	VERB
ftr-289	808	17	that	that	SCONJ
ftr-289	808	18	the	the	DET
ftr-289	808	19	group	group	NOUN
ftr-289	808	20	of	of	ADP
ftr-289	808	21	individuals	individual	NOUN
ftr-289	808	22	engaging	engage	VERB
ftr-289	808	23	in	in	ADP
ftr-289	808	24	a	a	DET
ftr-289	808	25	behavior	behavior	NOUN
ftr-289	808	26	is	be	AUX
ftr-289	808	27	relatively	relatively	ADV
ftr-289	808	28	small	small	ADJ
ftr-289	808	29	,	,	PUNCT
ftr-289	808	30	she	she	PRON
ftr-289	808	31	is	be	AUX
ftr-289	808	32	likely	likely	ADJ
ftr-289	808	33	to	to	PART
ftr-289	808	34	cease	cease	VERB
ftr-289	808	35	engaging	engage	VERB
ftr-289	808	36	in	in	ADP
ftr-289	808	37	the	the	DET
ftr-289	808	38	behavior	behavior	NOUN
ftr-289	808	39	;	;	PUNCT
ftr-289	808	40	that	that	PRON
ftr-289	808	41	reduces	reduce	VERB
ftr-289	808	42	the	the	DET
ftr-289	808	43	size	size	NOUN
ftr-289	808	44	of	of	ADP
ftr-289	808	45	the	the	DET
ftr-289	808	46	group	group	NOUN
ftr-289	808	47	,	,	PUNCT
ftr-289	808	48	thereby	thereby	ADV
ftr-289	808	49	inducing	induce	VERB
ftr-289	808	50	even	even	ADV
ftr-289	808	51	more	more	ADJ
ftr-289	808	52	individuals	individual	NOUN
ftr-289	808	53	to	to	PART
ftr-289	808	54	refrain	refrain	VERB
ftr-289	808	55	from	from	ADP
ftr-289	808	56	the	the	DET
ftr-289	808	57	behavior	behavior	NOUN
ftr-289	808	58	,	,	PUNCT
ftr-289	808	59	and	and	CCONJ
ftr-289	808	60	so	so	ADV
ftr-289	808	61	forth	forth	ADV
ftr-289	808	62	and	and	CCONJ
ftr-289	808	63	so	so	ADV
ftr-289	808	64	on	on	ADV
ftr-289	808	65	.	.	PUNCT
ftr-289	808	66	”	"	PUNCT
ftr-289	808	67	)	)	PUNCT
ftr-289	808	68	.	.	PUNCT
ftr-289	809	1	133	133	NUM
ftr-289	809	2	.	.	PUNCT
ftr-289	810	1	concentrated	concentrated	ADJ
ftr-289	810	2	enforcement	enforcement	NOUN
ftr-289	810	3	could	could	AUX
ftr-289	810	4	also	also	ADV
ftr-289	810	5	increase	increase	VERB
ftr-289	810	6	the	the	DET
ftr-289	810	7	perceived	perceive	VERB
ftr-289	810	8	(	(	PUNCT
ftr-289	810	9	though	though	SCONJ
ftr-289	810	10	not	not	PART
ftr-289	810	11	actual	actual	ADJ
ftr-289	810	12	)	)	PUNCT
ftr-289	810	13	risk	risk	NOUN
ftr-289	810	14	of	of	ADP
ftr-289	810	15	enforcement	enforcement	NOUN
ftr-289	810	16	across	across	ADP
ftr-289	810	17	the	the	DET
ftr-289	810	18	population	population	NOUN
ftr-289	810	19	.	.	PUNCT
ftr-289	811	1	the	the	DET
ftr-289	811	2	actual	actual	ADJ
ftr-289	811	3	risk	risk	NOUN
ftr-289	811	4	of	of	ADP
ftr-289	811	5	enforcement	enforcement	NOUN
ftr-289	811	6	would	would	AUX
ftr-289	811	7	not	not	PART
ftr-289	811	8	increase	increase	VERB
ftr-289	811	9	because	because	SCONJ
ftr-289	811	10	the	the	DET
ftr-289	811	11	total	total	ADJ
ftr-289	811	12	amount	amount	NOUN
ftr-289	811	13	of	of	ADP
ftr-289	811	14	enforcement	enforcement	NOUN
ftr-289	811	15	resources	resource	NOUN
ftr-289	811	16	would	would	AUX
ftr-289	811	17	remain	remain	VERB
ftr-289	811	18	the	the	DET
ftr-289	811	19	same	same	ADJ
ftr-289	811	20	.	.	PUNCT
ftr-289	812	1	only	only	ADV
ftr-289	812	2	its	its	PRON
ftr-289	812	3	allocation	allocation	NOUN
ftr-289	812	4	across	across	ADP
ftr-289	812	5	the	the	DET
ftr-289	812	6	population	population	NOUN
ftr-289	812	7	would	would	AUX
ftr-289	812	8	change	change	VERB
ftr-289	812	9	.	.	PUNCT
ftr-289	813	1	however	however	ADV
ftr-289	813	2	,	,	PUNCT
ftr-289	813	3	to	to	ADP
ftr-289	813	4	the	the	DET
ftr-289	813	5	extent	extent	NOUN
ftr-289	813	6	that	that	SCONJ
ftr-289	813	7	the	the	DET
ftr-289	813	8	strategy	strategy	NOUN
ftr-289	813	9	of	of	ADP
ftr-289	813	10	using	use	VERB
ftr-289	813	11	announced	announce	VERB
ftr-289	813	12	enforcement	enforcement	NOUN
ftr-289	813	13	projects	project	NOUN
ftr-289	813	14	and	and	CCONJ
ftr-289	813	15	quiet	quiet	ADJ
ftr-289	813	16	withdrawals	withdrawal	NOUN
ftr-289	813	17	convinces	convince	VERB
ftr-289	813	18	more	more	ADJ
ftr-289	813	19	individuals	individual	NOUN
ftr-289	813	20	that	that	SCONJ
ftr-289	813	21	they	they	PRON
ftr-289	813	22	are	be	AUX
ftr-289	813	23	subject	subject	ADJ
ftr-289	813	24	to	to	ADP
ftr-289	813	25	enhanced	enhanced	ADJ
ftr-289	813	26	enforcement	enforcement	NOUN
ftr-289	813	27	than	than	SCONJ
ftr-289	813	28	they	they	PRON
ftr-289	813	29	actually	actually	ADV
ftr-289	813	30	are	be	AUX
ftr-289	813	31	at	at	ADP
ftr-289	813	32	any	any	DET
ftr-289	813	33	given	give	VERB
ftr-289	813	34	time	time	NOUN
ftr-289	813	35	,	,	PUNCT
ftr-289	813	36	the	the	DET
ftr-289	813	37	total	total	ADJ
ftr-289	813	38	perceived	perceive	VERB
ftr-289	813	39	risk	risk	NOUN
ftr-289	813	40	of	of	ADP
ftr-289	813	41	enforcement	enforcement	NOUN
ftr-289	813	42	would	would	AUX
ftr-289	813	43	be	be	AUX
ftr-289	813	44	higher	high	ADJ
ftr-289	813	45	.	.	PUNCT
ftr-289	814	1	i	i	PRON
ftr-289	814	2	thank	thank	VERB
ftr-289	814	3	susie	susie	PROPN
ftr-289	814	4	morse	morse	PROPN
ftr-289	814	5	for	for	ADP
ftr-289	814	6	this	this	DET
ftr-289	814	7	point	point	NOUN
ftr-289	814	8	.	.	PUNCT
ftr-289	815	1	134	134	NUM
ftr-289	815	2	.	.	PUNCT
ftr-289	816	1	frank	frank	PROPN
ftr-289	816	2	h.	h.	PROPN
ftr-289	816	3	knight	knight	PROPN
ftr-289	816	4	,	,	PUNCT
ftr-289	816	5	risk	risk	NOUN
ftr-289	816	6	,	,	PUNCT
ftr-289	816	7	uncertainty	uncertainty	NOUN
ftr-289	816	8	and	and	CCONJ
ftr-289	816	9	profit	profit	NOUN
ftr-289	816	10	214–15	214–15	PROPN
ftr-289	816	11	(	(	PUNCT
ftr-289	816	12	1921	1921	NUM
ftr-289	816	13	)	)	PUNCT
ftr-289	816	14	;	;	PUNCT
ftr-289	816	15	lawsky	lawsky	ADV
ftr-289	816	16	,	,	PUNCT
ftr-289	816	17	probably	probably	ADV
ftr-289	816	18	,	,	PUNCT
ftr-289	816	19	supra	supra	PROPN
ftr-289	816	20	note	note	PROPN
ftr-289	816	21	18	18	NUM
ftr-289	816	22	,	,	PUNCT
ftr-289	816	23	at	at	ADP
ftr-289	816	24	1026	1026	NUM
ftr-289	816	25	.	.	PUNCT
ftr-289	817	1	358	358	NUM
ftr-289	817	2	florida	florida	PROPN
ftr-289	817	3	tax	tax	NOUN
ftr-289	817	4	review	review	NOUN
ftr-289	817	5	[	[	X
ftr-289	817	6	vol	vol	NOUN
ftr-289	817	7	.	.	PUNCT
ftr-289	818	1	16:6	16:6	NUM
ftr-289	818	2	each	each	DET
ftr-289	818	3	violator	violator	NOUN
ftr-289	818	4	faced	face	VERB
ftr-289	818	5	a	a	DET
ftr-289	818	6	two	two	NUM
ftr-289	818	7	percent	percent	NOUN
ftr-289	818	8	chance	chance	NOUN
ftr-289	818	9	,	,	PUNCT
ftr-289	818	10	or	or	CCONJ
ftr-289	818	11	risk	risk	NOUN
ftr-289	818	12	,	,	PUNCT
ftr-289	818	13	of	of	ADP
ftr-289	818	14	getting	getting	AUX
ftr-289	818	15	caught	catch	VERB
ftr-289	818	16	.	.	PUNCT
ftr-289	819	1	however	however	ADV
ftr-289	819	2	,	,	PUNCT
ftr-289	819	3	not	not	PART
ftr-289	819	4	all	all	DET
ftr-289	819	5	gambles	gamble	NOUN
ftr-289	819	6	present	present	ADJ
ftr-289	819	7	known	know	VERB
ftr-289	819	8	probabilities	probability	NOUN
ftr-289	819	9	.	.	PUNCT
ftr-289	820	1	135	135	NUM
ftr-289	820	2	many	many	ADJ
ftr-289	820	3	times	time	NOUN
ftr-289	820	4	,	,	PUNCT
ftr-289	820	5	a	a	DET
ftr-289	820	6	regulated	regulated	ADJ
ftr-289	820	7	party	party	NOUN
ftr-289	820	8	faces	face	VERB
ftr-289	820	9	uncertainty	uncertainty	NOUN
ftr-289	820	10	,	,	PUNCT
ftr-289	820	11	or	or	CCONJ
ftr-289	820	12	a	a	DET
ftr-289	820	13	gamble	gamble	NOUN
ftr-289	820	14	in	in	ADP
ftr-289	820	15	which	which	PRON
ftr-289	820	16	the	the	DET
ftr-289	820	17	probabilities	probability	NOUN
ftr-289	820	18	are	be	AUX
ftr-289	820	19	not	not	PART
ftr-289	820	20	known	know	VERB
ftr-289	820	21	.	.	PUNCT
ftr-289	821	1	the	the	DET
ftr-289	821	2	classic	classic	ADJ
ftr-289	821	3	example	example	NOUN
ftr-289	821	4	of	of	ADP
ftr-289	821	5	such	such	DET
ftr-289	821	6	a	a	DET
ftr-289	821	7	gamble	gamble	NOUN
ftr-289	821	8	is	be	AUX
ftr-289	821	9	the	the	DET
ftr-289	821	10	chance	chance	NOUN
ftr-289	821	11	of	of	ADP
ftr-289	821	12	pulling	pull	VERB
ftr-289	821	13	a	a	DET
ftr-289	821	14	red	red	ADJ
ftr-289	821	15	ball	ball	NOUN
ftr-289	821	16	from	from	ADP
ftr-289	821	17	an	an	DET
ftr-289	821	18	urn	urn	NOUN
ftr-289	821	19	when	when	SCONJ
ftr-289	821	20	the	the	DET
ftr-289	821	21	urn	urn	NOUN
ftr-289	821	22	is	be	AUX
ftr-289	821	23	filled	fill	VERB
ftr-289	821	24	with	with	ADP
ftr-289	821	25	black	black	ADJ
ftr-289	821	26	and	and	CCONJ
ftr-289	821	27	red	red	ADJ
ftr-289	821	28	balls	ball	NOUN
ftr-289	821	29	,	,	PUNCT
ftr-289	821	30	but	but	CCONJ
ftr-289	821	31	in	in	ADP
ftr-289	821	32	an	an	DET
ftr-289	821	33	unknown	unknown	ADJ
ftr-289	821	34	ratio	ratio	NOUN
ftr-289	821	35	.	.	PUNCT
ftr-289	822	1	136	136	NUM
ftr-289	822	2	in	in	ADP
ftr-289	822	3	the	the	DET
ftr-289	822	4	compliance	compliance	NOUN
ftr-289	822	5	context	context	NOUN
ftr-289	822	6	,	,	PUNCT
ftr-289	822	7	a	a	DET
ftr-289	822	8	regulated	regulated	ADJ
ftr-289	822	9	party	party	NOUN
ftr-289	822	10	may	may	AUX
ftr-289	822	11	know	know	VERB
ftr-289	822	12	there	there	PRON
ftr-289	822	13	is	be	VERB
ftr-289	822	14	some	some	DET
ftr-289	822	15	chance	chance	NOUN
ftr-289	822	16	of	of	ADP
ftr-289	822	17	getting	getting	AUX
ftr-289	822	18	caught	catch	VERB
ftr-289	822	19	for	for	ADP
ftr-289	822	20	breaking	break	VERB
ftr-289	822	21	the	the	DET
ftr-289	822	22	law	law	NOUN
ftr-289	822	23	,	,	PUNCT
ftr-289	822	24	but	but	CCONJ
ftr-289	822	25	not	not	PART
ftr-289	822	26	know	know	VERB
ftr-289	822	27	the	the	DET
ftr-289	822	28	percentage	percentage	NOUN
ftr-289	822	29	chance	chance	NOUN
ftr-289	822	30	of	of	ADP
ftr-289	822	31	getting	getting	AUX
ftr-289	822	32	caught	catch	VERB
ftr-289	822	33	.	.	PUNCT
ftr-289	823	1	in	in	ADP
ftr-289	823	2	such	such	DET
ftr-289	823	3	a	a	DET
ftr-289	823	4	situation	situation	NOUN
ftr-289	823	5	,	,	PUNCT
ftr-289	823	6	the	the	DET
ftr-289	823	7	regulated	regulated	ADJ
ftr-289	823	8	party	party	NOUN
ftr-289	823	9	faces	face	VERB
ftr-289	823	10	uncertainty	uncertainty	NOUN
ftr-289	823	11	regarding	regard	VERB
ftr-289	823	12	the	the	DET
ftr-289	823	13	likelihood	likelihood	NOUN
ftr-289	823	14	of	of	ADP
ftr-289	823	15	getting	getting	AUX
ftr-289	823	16	caught	catch	VERB
ftr-289	823	17	or	or	CCONJ
ftr-289	823	18	,	,	PUNCT
ftr-289	823	19	in	in	ADP
ftr-289	823	20	other	other	ADJ
ftr-289	823	21	words	word	NOUN
ftr-289	823	22	,	,	PUNCT
ftr-289	823	23	the	the	DET
ftr-289	823	24	regulated	regulated	ADJ
ftr-289	823	25	party	party	NOUN
ftr-289	823	26	faces	face	VERB
ftr-289	823	27	uncertainty	uncertainty	NOUN
ftr-289	823	28	regarding	regard	VERB
ftr-289	823	29	the	the	DET
ftr-289	823	30	compliance	compliance	NOUN
ftr-289	823	31	gamble	gamble	NOUN
ftr-289	823	32	.	.	PUNCT
ftr-289	824	1	uncertainty	uncertainty	NOUN
ftr-289	824	2	is	be	AUX
ftr-289	824	3	important	important	ADJ
ftr-289	824	4	because	because	SCONJ
ftr-289	824	5	research	research	NOUN
ftr-289	824	6	suggests	suggest	VERB
ftr-289	824	7	that	that	SCONJ
ftr-289	824	8	individuals	individual	NOUN
ftr-289	824	9	often	often	ADV
ftr-289	824	10	exhibit	exhibit	VERB
ftr-289	824	11	an	an	DET
ftr-289	824	12	aversion	aversion	NOUN
ftr-289	824	13	to	to	ADP
ftr-289	824	14	uncertainty	uncertainty	NOUN
ftr-289	824	15	itself	itself	PRON
ftr-289	824	16	.	.	PUNCT
ftr-289	825	1	daniel	daniel	PROPN
ftr-289	825	2	ellsberg	ellsberg	PROPN
ftr-289	825	3	famously	famously	ADV
ftr-289	825	4	posited	posit	VERB
ftr-289	825	5	the	the	DET
ftr-289	825	6	notion	notion	NOUN
ftr-289	825	7	with	with	ADP
ftr-289	825	8	the	the	DET
ftr-289	825	9	urn	urn	NOUN
ftr-289	825	10	example	example	NOUN
ftr-289	825	11	,	,	PUNCT
ftr-289	825	12	alluded	allude	VERB
ftr-289	825	13	to	to	ADP
ftr-289	825	14	above	above	ADV
ftr-289	825	15	.	.	PUNCT
ftr-289	826	1	imagine	imagine	VERB
ftr-289	826	2	a	a	DET
ftr-289	826	3	gamble	gamble	NOUN
ftr-289	826	4	in	in	ADP
ftr-289	826	5	which	which	PRON
ftr-289	826	6	an	an	DET
ftr-289	826	7	individual	individual	ADJ
ftr-289	826	8	bets	bet	NOUN
ftr-289	826	9	$	$	SYM
ftr-289	826	10	100	100	NUM
ftr-289	826	11	and	and	CCONJ
ftr-289	826	12	wins	win	VERB
ftr-289	826	13	a	a	DET
ftr-289	826	14	prize	prize	NOUN
ftr-289	826	15	if	if	SCONJ
ftr-289	826	16	a	a	DET
ftr-289	826	17	red	red	ADJ
ftr-289	826	18	ball	ball	NOUN
ftr-289	826	19	is	be	AUX
ftr-289	826	20	drawn	draw	VERB
ftr-289	826	21	from	from	ADP
ftr-289	826	22	an	an	DET
ftr-289	826	23	urn	urn	NOUN
ftr-289	826	24	.	.	PUNCT
ftr-289	827	1	imagine	imagine	VERB
ftr-289	827	2	that	that	SCONJ
ftr-289	827	3	the	the	DET
ftr-289	827	4	individual	individual	NOUN
ftr-289	827	5	can	can	AUX
ftr-289	827	6	make	make	VERB
ftr-289	827	7	the	the	DET
ftr-289	827	8	bet	bet	NOUN
ftr-289	827	9	either	either	CCONJ
ftr-289	827	10	for	for	ADP
ftr-289	827	11	an	an	DET
ftr-289	827	12	urn	urn	NOUN
ftr-289	827	13	that	that	PRON
ftr-289	827	14	is	be	AUX
ftr-289	827	15	filled	fill	VERB
ftr-289	827	16	with	with	ADP
ftr-289	827	17	50	50	NUM
ftr-289	827	18	red	red	ADJ
ftr-289	827	19	balls	ball	NOUN
ftr-289	827	20	and	and	CCONJ
ftr-289	827	21	50	50	NUM
ftr-289	827	22	black	black	ADJ
ftr-289	827	23	balls	ball	NOUN
ftr-289	827	24	,	,	PUNCT
ftr-289	827	25	or	or	CCONJ
ftr-289	827	26	for	for	ADP
ftr-289	827	27	an	an	DET
ftr-289	827	28	urn	urn	NOUN
ftr-289	827	29	that	that	PRON
ftr-289	827	30	is	be	AUX
ftr-289	827	31	filled	fill	VERB
ftr-289	827	32	with	with	ADP
ftr-289	827	33	100	100	NUM
ftr-289	827	34	red	red	ADJ
ftr-289	827	35	and	and	CCONJ
ftr-289	827	36	black	black	ADJ
ftr-289	827	37	balls	ball	NOUN
ftr-289	827	38	in	in	ADP
ftr-289	827	39	unknown	unknown	ADJ
ftr-289	827	40	ratios	ratio	NOUN
ftr-289	827	41	.	.	PUNCT
ftr-289	828	1	if	if	SCONJ
ftr-289	828	2	the	the	DET
ftr-289	828	3	individual	individual	NOUN
ftr-289	828	4	prefers	prefer	VERB
ftr-289	828	5	the	the	DET
ftr-289	828	6	urn	urn	NOUN
ftr-289	828	7	with	with	ADP
ftr-289	828	8	50	50	NUM
ftr-289	828	9	red	red	ADJ
ftr-289	828	10	balls	ball	NOUN
ftr-289	828	11	and	and	CCONJ
ftr-289	828	12	50	50	NUM
ftr-289	828	13	black	black	ADJ
ftr-289	828	14	balls	ball	NOUN
ftr-289	828	15	,	,	PUNCT
ftr-289	828	16	then	then	ADV
ftr-289	828	17	the	the	DET
ftr-289	828	18	individual	individual	NOUN
ftr-289	828	19	is	be	AUX
ftr-289	828	20	uncertainty	uncertainty	NOUN
ftr-289	828	21	averse	averse	ADJ
ftr-289	828	22	,	,	PUNCT
ftr-289	828	23	because	because	SCONJ
ftr-289	828	24	the	the	DET
ftr-289	828	25	individual	individual	NOUN
ftr-289	828	26	has	have	VERB
ftr-289	828	27	a	a	DET
ftr-289	828	28	disinclination	disinclination	NOUN
ftr-289	828	29	toward	toward	ADP
ftr-289	828	30	gambles	gamble	NOUN
ftr-289	828	31	with	with	ADP
ftr-289	828	32	unknown	unknown	ADJ
ftr-289	828	33	probabilities	probability	NOUN
ftr-289	828	34	.	.	PUNCT
ftr-289	829	1	137	137	NUM
ftr-289	829	2	researchers	researcher	NOUN
ftr-289	829	3	in	in	ADP
ftr-289	829	4	the	the	DET
ftr-289	829	5	compliance	compliance	NOUN
ftr-289	829	6	context	context	NOUN
ftr-289	829	7	have	have	AUX
ftr-289	829	8	found	find	VERB
ftr-289	829	9	evidence	evidence	NOUN
ftr-289	829	10	that	that	SCONJ
ftr-289	829	11	individuals	individual	NOUN
ftr-289	829	12	frequently	frequently	ADV
ftr-289	829	13	exhibit	exhibit	VERB
ftr-289	829	14	uncertainty	uncertainty	NOUN
ftr-289	829	15	aversion	aversion	NOUN
ftr-289	829	16	,	,	PUNCT
ftr-289	829	17	which	which	PRON
ftr-289	829	18	can	can	AUX
ftr-289	829	19	increase	increase	VERB
ftr-289	829	20	compliance	compliance	NOUN
ftr-289	829	21	.	.	PUNCT
ftr-289	830	1	for	for	ADP
ftr-289	830	2	instance	instance	NOUN
ftr-289	830	3	,	,	PUNCT
ftr-289	830	4	in	in	ADP
ftr-289	830	5	an	an	DET
ftr-289	830	6	experiment	experiment	NOUN
ftr-289	830	7	regarding	regard	VERB
ftr-289	830	8	choices	choice	NOUN
ftr-289	830	9	between	between	ADP
ftr-289	830	10	two	two	NUM
ftr-289	830	11	payouts	payout	NOUN
ftr-289	830	12	,	,	PUNCT
ftr-289	830	13	one	one	NUM
ftr-289	830	14	of	of	ADP
ftr-289	830	15	which	which	PRON
ftr-289	830	16	was	be	AUX
ftr-289	830	17	higher	high	ADJ
ftr-289	830	18	but	but	CCONJ
ftr-289	830	19	subject	subject	ADJ
ftr-289	830	20	to	to	ADP
ftr-289	830	21	a	a	DET
ftr-289	830	22	potential	potential	ADJ
ftr-289	830	23	fine	fine	NOUN
ftr-289	830	24	(	(	PUNCT
ftr-289	830	25	which	which	PRON
ftr-289	830	26	,	,	PUNCT
ftr-289	830	27	if	if	SCONJ
ftr-289	830	28	applied	apply	VERB
ftr-289	830	29	,	,	PUNCT
ftr-289	830	30	would	would	AUX
ftr-289	830	31	make	make	VERB
ftr-289	830	32	the	the	DET
ftr-289	830	33	payout	payout	NOUN
ftr-289	830	34	lower	low	ADJ
ftr-289	830	35	than	than	ADP
ftr-289	830	36	the	the	DET
ftr-289	830	37	“	"	PUNCT
ftr-289	830	38	safe	safe	ADJ
ftr-289	830	39	”	"	PUNCT
ftr-289	830	40	choice	choice	NOUN
ftr-289	830	41	)	)	PUNCT
ftr-289	830	42	,	,	PUNCT
ftr-289	830	43	researchers	researcher	NOUN
ftr-289	830	44	found	find	VERB
ftr-289	830	45	that	that	SCONJ
ftr-289	830	46	uncertainty	uncertainty	NOUN
ftr-289	830	47	regarding	regard	VERB
ftr-289	830	48	the	the	DET
ftr-289	830	49	probability	probability	NOUN
ftr-289	830	50	of	of	ADP
ftr-289	830	51	detection	detection	NOUN
ftr-289	830	52	(	(	PUNCT
ftr-289	830	53	or	or	CCONJ
ftr-289	830	54	regarding	regard	VERB
ftr-289	830	55	the	the	DET
ftr-289	830	56	size	size	NOUN
ftr-289	830	57	of	of	ADP
ftr-289	830	58	the	the	DET
ftr-289	830	59	fine	fine	NOUN
ftr-289	830	60	)	)	PUNCT
ftr-289	830	61	decreased	decrease	VERB
ftr-289	830	62	the	the	DET
ftr-289	830	63	likelihood	likelihood	NOUN
ftr-289	830	64	of	of	ADP
ftr-289	830	65	choosing	choose	VERB
ftr-289	830	66	the	the	DET
ftr-289	830	67	option	option	NOUN
ftr-289	830	68	subject	subject	NOUN
ftr-289	830	69	to	to	ADP
ftr-289	830	70	the	the	DET
ftr-289	830	71	fine	fine	NOUN
ftr-289	830	72	(	(	PUNCT
ftr-289	830	73	the	the	DET
ftr-289	830	74	gamble	gamble	NOUN
ftr-289	830	75	)	)	PUNCT
ftr-289	830	76	.	.	PUNCT
ftr-289	831	1	138	138	NUM
ftr-289	831	2	135	135	NUM
ftr-289	831	3	.	.	PUNCT
ftr-289	832	1	indeed	indeed	ADV
ftr-289	832	2	,	,	PUNCT
ftr-289	832	3	it	it	PRON
ftr-289	832	4	would	would	AUX
ftr-289	832	5	be	be	AUX
ftr-289	832	6	possible	possible	ADJ
ftr-289	832	7	to	to	PART
ftr-289	832	8	argue	argue	VERB
ftr-289	832	9	that	that	SCONJ
ftr-289	832	10	few	few	ADJ
ftr-289	832	11	to	to	ADP
ftr-289	832	12	no	no	DET
ftr-289	832	13	gambles	gamble	NOUN
ftr-289	832	14	in	in	ADP
ftr-289	832	15	fact	fact	NOUN
ftr-289	832	16	present	present	ADJ
ftr-289	832	17	risk	risk	NOUN
ftr-289	832	18	,	,	PUNCT
ftr-289	832	19	rather	rather	ADV
ftr-289	832	20	than	than	ADP
ftr-289	832	21	uncertainty	uncertainty	NOUN
ftr-289	832	22	.	.	PUNCT
ftr-289	833	1	for	for	ADP
ftr-289	833	2	example	example	NOUN
ftr-289	833	3	,	,	PUNCT
ftr-289	833	4	when	when	SCONJ
ftr-289	833	5	tossing	toss	VERB
ftr-289	833	6	a	a	DET
ftr-289	833	7	coin	coin	NOUN
ftr-289	833	8	,	,	PUNCT
ftr-289	833	9	a	a	DET
ftr-289	833	10	50	50	NUM
ftr-289	833	11	percent	percent	NOUN
ftr-289	833	12	chance	chance	NOUN
ftr-289	833	13	of	of	ADP
ftr-289	833	14	getting	get	VERB
ftr-289	833	15	heads	head	NOUN
ftr-289	833	16	only	only	ADV
ftr-289	833	17	applies	apply	VERB
ftr-289	833	18	if	if	SCONJ
ftr-289	833	19	the	the	DET
ftr-289	833	20	coin	coin	NOUN
ftr-289	833	21	is	be	AUX
ftr-289	833	22	not	not	PART
ftr-289	833	23	rigged	rig	VERB
ftr-289	833	24	.	.	PUNCT
ftr-289	834	1	nonetheless	nonetheless	ADV
ftr-289	834	2	,	,	PUNCT
ftr-289	834	3	some	some	DET
ftr-289	834	4	circumstances	circumstance	NOUN
ftr-289	834	5	(	(	PUNCT
ftr-289	834	6	i.e.	i.e.	X
ftr-289	834	7	,	,	PUNCT
ftr-289	834	8	coin	coin	NOUN
ftr-289	834	9	tosses	toss	NOUN
ftr-289	834	10	)	)	PUNCT
ftr-289	834	11	can	can	AUX
ftr-289	834	12	be	be	AUX
ftr-289	834	13	said	say	VERB
ftr-289	834	14	(	(	PUNCT
ftr-289	834	15	and	and	CCONJ
ftr-289	834	16	,	,	PUNCT
ftr-289	834	17	more	more	ADV
ftr-289	834	18	importantly	importantly	ADV
ftr-289	834	19	,	,	PUNCT
ftr-289	834	20	are	be	AUX
ftr-289	834	21	perceived	perceive	VERB
ftr-289	834	22	)	)	PUNCT
ftr-289	834	23	to	to	PART
ftr-289	834	24	present	present	VERB
ftr-289	834	25	risk	risk	NOUN
ftr-289	834	26	,	,	PUNCT
ftr-289	834	27	rather	rather	ADV
ftr-289	834	28	than	than	ADP
ftr-289	834	29	uncertainty	uncertainty	NOUN
ftr-289	834	30	,	,	PUNCT
ftr-289	834	31	whereas	whereas	SCONJ
ftr-289	834	32	other	other	ADJ
ftr-289	834	33	can	can	AUX
ftr-289	834	34	be	be	AUX
ftr-289	834	35	said	say	VERB
ftr-289	834	36	(	(	PUNCT
ftr-289	834	37	and	and	CCONJ
ftr-289	834	38	are	be	AUX
ftr-289	834	39	perceived	perceive	VERB
ftr-289	834	40	)	)	PUNCT
ftr-289	834	41	to	to	PART
ftr-289	834	42	present	present	VERB
ftr-289	834	43	uncertainty	uncertainty	NOUN
ftr-289	834	44	.	.	PUNCT
ftr-289	835	1	lawsky	lawsky	ADV
ftr-289	835	2	,	,	PUNCT
ftr-289	835	3	probably	probably	ADV
ftr-289	835	4	,	,	PUNCT
ftr-289	835	5	supra	supra	PROPN
ftr-289	835	6	note	note	PROPN
ftr-289	835	7	18	18	NUM
ftr-289	835	8	,	,	PUNCT
ftr-289	835	9	at	at	ADP
ftr-289	835	10	1026–27	1026–27	NUM
ftr-289	835	11	.	.	PROPN
ftr-289	835	12	136	136	NUM
ftr-289	835	13	.	.	PUNCT
ftr-289	836	1	daniel	daniel	PROPN
ftr-289	836	2	ellsberg	ellsberg	PROPN
ftr-289	836	3	,	,	PUNCT
ftr-289	836	4	risk	risk	NOUN
ftr-289	836	5	,	,	PUNCT
ftr-289	836	6	ambiguity	ambiguity	NOUN
ftr-289	836	7	,	,	PUNCT
ftr-289	836	8	and	and	CCONJ
ftr-289	836	9	the	the	DET
ftr-289	836	10	savage	savage	NOUN
ftr-289	836	11	axioms	axiom	NOUN
ftr-289	836	12	,	,	PUNCT
ftr-289	836	13	75	75	NUM
ftr-289	836	14	q.	q.	PROPN
ftr-289	836	15	j.	j.	PROPN
ftr-289	836	16	econ	econ	PROPN
ftr-289	836	17	.	.	PUNCT
ftr-289	837	1	643	643	NUM
ftr-289	837	2	,	,	PUNCT
ftr-289	837	3	650	650	NUM
ftr-289	837	4	-	-	SYM
ftr-289	837	5	51	51	NUM
ftr-289	837	6	(	(	PUNCT
ftr-289	837	7	1961	1961	NUM
ftr-289	837	8	)	)	PUNCT
ftr-289	837	9	.	.	PUNCT
ftr-289	838	1	137	137	NUM
ftr-289	838	2	.	.	PUNCT
ftr-289	839	1	i	i	PRON
ftr-289	839	2	d.	d.	PROPN
ftr-289	839	3	138	138	NUM
ftr-289	839	4	.	.	PUNCT
ftr-289	840	1	tom	tom	PROPN
ftr-289	840	2	baker	baker	PROPN
ftr-289	840	3	et	et	PROPN
ftr-289	840	4	al	al	PROPN
ftr-289	840	5	.	.	PROPN
ftr-289	840	6	,	,	PUNCT
ftr-289	840	7	the	the	DET
ftr-289	840	8	virtues	virtue	NOUN
ftr-289	840	9	of	of	ADP
ftr-289	840	10	uncertainty	uncertainty	NOUN
ftr-289	840	11	in	in	ADP
ftr-289	840	12	law	law	NOUN
ftr-289	840	13	:	:	PUNCT
ftr-289	840	14	an	an	DET
ftr-289	840	15	experimental	experimental	ADJ
ftr-289	840	16	approach	approach	NOUN
ftr-289	840	17	,	,	PUNCT
ftr-289	840	18	89	89	NUM
ftr-289	840	19	iowa	iowa	PROPN
ftr-289	840	20	l.	l.	PROPN
ftr-289	840	21	rev	rev	PROPN
ftr-289	840	22	.	.	PROPN
ftr-289	840	23	443	443	NUM
ftr-289	840	24	,	,	PUNCT
ftr-289	840	25	457–68	457–68	PROPN
ftr-289	840	26	(	(	PUNCT
ftr-289	840	27	2004	2004	NUM
ftr-289	840	28	)	)	PUNCT
ftr-289	840	29	;	;	PUNCT
ftr-289	840	30	see	see	VERB
ftr-289	840	31	also	also	ADV
ftr-289	840	32	thomas	thomas	PROPN
ftr-289	840	33	a.	a.	PROPN
ftr-289	840	34	loughran	loughran	VERB
ftr-289	840	35	et	et	PROPN
ftr-289	840	36	al	al	PROPN
ftr-289	840	37	.	.	PROPN
ftr-289	840	38	,	,	PUNCT
ftr-289	840	39	on	on	ADP
ftr-289	840	40	ambiguity	ambiguity	NOUN
ftr-289	840	41	in	in	ADP
ftr-289	840	42	perceptions	perception	NOUN
ftr-289	840	43	of	of	ADP
ftr-289	840	44	risk	risk	NOUN
ftr-289	840	45	:	:	PUNCT
ftr-289	840	46	implications	implication	NOUN
ftr-289	840	47	for	for	ADP
ftr-289	840	48	criminal	criminal	ADJ
ftr-289	840	49	decision	decision	NOUN
ftr-289	840	50	making	making	NOUN
ftr-289	840	51	and	and	CCONJ
ftr-289	840	52	deterrence	deterrence	NOUN
ftr-289	840	53	,	,	PUNCT
ftr-289	840	54	49	49	NUM
ftr-289	840	55	criminology	criminology	NOUN
ftr-289	840	56	1029	1029	NUM
ftr-289	840	57	(	(	PUNCT
ftr-289	840	58	2011	2011	NUM
ftr-289	840	59	)	)	PUNCT
ftr-289	840	60	(	(	PUNCT
ftr-289	840	61	finding	find	VERB
ftr-289	840	62	that	that	SCONJ
ftr-289	840	63	,	,	PUNCT
ftr-289	840	64	for	for	ADP
ftr-289	840	65	no	no	DET
ftr-289	840	66	-	-	PUNCT
ftr-289	840	67	one	one	NUM
ftr-289	840	68	-	-	PUNCT
ftr-289	840	69	around	around	ADP
ftr-289	840	70	crimes	crime	NOUN
ftr-289	840	71	(	(	PUNCT
ftr-289	840	72	hypothesized	hypothesize	VERB
ftr-289	840	73	to	to	PART
ftr-289	840	74	be	be	AUX
ftr-289	840	75	more	more	ADV
ftr-289	840	76	likely	likely	ADV
ftr-289	840	77	motivated	motivate	VERB
ftr-289	840	78	by	by	ADP
ftr-289	840	79	factors	factor	NOUN
ftr-289	840	80	such	such	ADJ
ftr-289	840	81	as	as	ADP
ftr-289	840	82	likelihood	likelihood	NOUN
ftr-289	840	83	of	of	ADP
ftr-289	840	84	detection	detection	NOUN
ftr-289	840	85	)	)	PUNCT
ftr-289	840	86	,	,	PUNCT
ftr-289	840	87	there	there	PRON
ftr-289	840	88	was	be	VERB
ftr-289	840	89	evidence	evidence	NOUN
ftr-289	840	90	of	of	ADP
ftr-289	840	91	uncertainty	uncertainty	NOUN
ftr-289	840	92	aversion	aversion	NOUN
ftr-289	840	93	for	for	ADP
ftr-289	840	94	low	low	ADJ
ftr-289	840	95	probabilities	probability	NOUN
ftr-289	840	96	of	of	ADP
ftr-289	840	97	detection	detection	NOUN
ftr-289	840	98	and	and	CCONJ
ftr-289	840	99	uncertainty	uncertainty	NOUN
ftr-289	840	100	seeking	seek	VERB
ftr-289	840	101	for	for	ADP
ftr-289	840	102	high	high	ADJ
ftr-289	840	103	probabilities	probability	NOUN
ftr-289	840	104	of	of	ADP
ftr-289	840	105	detection	detection	NOUN
ftr-289	840	106	,	,	PUNCT
ftr-289	840	107	but	but	CCONJ
ftr-289	840	108	reaching	reach	VERB
ftr-289	840	109	2014	2014	NUM
ftr-289	840	110	]	]	PUNCT
ftr-289	840	111	concentrated	concentrated	ADJ
ftr-289	840	112	enforcement	enforcement	NOUN
ftr-289	840	113	359	359	NUM
ftr-289	840	114	concentrated	concentrate	VERB
ftr-289	840	115	enforcement	enforcement	NOUN
ftr-289	840	116	offers	offer	VERB
ftr-289	840	117	the	the	DET
ftr-289	840	118	possibility	possibility	NOUN
ftr-289	840	119	of	of	ADP
ftr-289	840	120	leveraging	leverage	VERB
ftr-289	840	121	uncertainty	uncertainty	NOUN
ftr-289	840	122	aversion	aversion	NOUN
ftr-289	840	123	to	to	PART
ftr-289	840	124	increase	increase	VERB
ftr-289	840	125	compliance	compliance	NOUN
ftr-289	840	126	.	.	PUNCT
ftr-289	841	1	it	it	PRON
ftr-289	841	2	can	can	AUX
ftr-289	841	3	do	do	VERB
ftr-289	841	4	so	so	ADV
ftr-289	841	5	by	by	ADP
ftr-289	841	6	making	make	VERB
ftr-289	841	7	the	the	DET
ftr-289	841	8	enforcement	enforcement	NOUN
ftr-289	841	9	parameters	parameter	NOUN
ftr-289	841	10	more	more	ADV
ftr-289	841	11	uncertain	uncertain	ADJ
ftr-289	841	12	.	.	PUNCT
ftr-289	842	1	consider	consider	VERB
ftr-289	842	2	a	a	DET
ftr-289	842	3	population	population	NOUN
ftr-289	842	4	of	of	ADP
ftr-289	842	5	1,000	1,000	NUM
ftr-289	842	6	largely	largely	ADV
ftr-289	842	7	noncompliant	noncompliant	ADJ
ftr-289	842	8	individuals	individual	NOUN
ftr-289	842	9	and	and	CCONJ
ftr-289	842	10	scarce	scarce	ADJ
ftr-289	842	11	enforcement	enforcement	NOUN
ftr-289	842	12	resources	resource	NOUN
ftr-289	842	13	.	.	PUNCT
ftr-289	843	1	imagine	imagine	VERB
ftr-289	843	2	that	that	SCONJ
ftr-289	843	3	there	there	PRON
ftr-289	843	4	are	be	VERB
ftr-289	843	5	only	only	ADV
ftr-289	843	6	sufficient	sufficient	ADJ
ftr-289	843	7	enforcement	enforcement	NOUN
ftr-289	843	8	resources	resource	NOUN
ftr-289	843	9	to	to	PART
ftr-289	843	10	subject	subject	VERB
ftr-289	843	11	one	one	NUM
ftr-289	843	12	percent	percent	NOUN
ftr-289	843	13	of	of	ADP
ftr-289	843	14	the	the	DET
ftr-289	843	15	population	population	NOUN
ftr-289	843	16	to	to	PART
ftr-289	843	17	enforcement	enforcement	VERB
ftr-289	843	18	.	.	PUNCT
ftr-289	844	1	three	three	NUM
ftr-289	844	2	possibilities	possibility	NOUN
ftr-289	844	3	exist	exist	VERB
ftr-289	844	4	for	for	ADP
ftr-289	844	5	allocating	allocate	VERB
ftr-289	844	6	the	the	DET
ftr-289	844	7	scarce	scarce	ADJ
ftr-289	844	8	enforcement	enforcement	NOUN
ftr-289	844	9	resources	resource	NOUN
ftr-289	844	10	:	:	PUNCT
ftr-289	844	11	random	random	ADJ
ftr-289	844	12	allocation	allocation	NOUN
ftr-289	844	13	across	across	ADP
ftr-289	844	14	the	the	DET
ftr-289	844	15	population	population	NOUN
ftr-289	844	16	,	,	PUNCT
ftr-289	844	17	a	a	DET
ftr-289	844	18	“	"	PUNCT
ftr-289	844	19	worst	bad	ADJ
ftr-289	844	20	-	-	PUNCT
ftr-289	844	21	first	first	ADJ
ftr-289	844	22	”	"	PUNCT
ftr-289	844	23	method	method	NOUN
ftr-289	844	24	,	,	PUNCT
ftr-289	844	25	or	or	CCONJ
ftr-289	844	26	a	a	DET
ftr-289	844	27	concentrated	concentrated	ADJ
ftr-289	844	28	enforcement	enforcement	NOUN
ftr-289	844	29	approach	approach	NOUN
ftr-289	844	30	(	(	PUNCT
ftr-289	844	31	with	with	ADP
ftr-289	844	32	decisions	decision	NOUN
ftr-289	844	33	about	about	ADP
ftr-289	844	34	which	which	PRON
ftr-289	844	35	particular	particular	ADJ
ftr-289	844	36	individuals	individual	NOUN
ftr-289	844	37	in	in	ADP
ftr-289	844	38	a	a	DET
ftr-289	844	39	given	give	VERB
ftr-289	844	40	subsector	subsector	NOUN
ftr-289	844	41	to	to	PART
ftr-289	844	42	examine	examine	VERB
ftr-289	844	43	based	base	VERB
ftr-289	844	44	on	on	ADP
ftr-289	844	45	a	a	DET
ftr-289	844	46	“	"	PUNCT
ftr-289	844	47	worst	bad	ADJ
ftr-289	844	48	-	-	PUNCT
ftr-289	844	49	first	first	ADJ
ftr-289	844	50	”	"	PUNCT
ftr-289	844	51	method	method	NOUN
ftr-289	844	52	)	)	PUNCT
ftr-289	844	53	.	.	PUNCT
ftr-289	845	1	the	the	DET
ftr-289	845	2	first	first	ADJ
ftr-289	845	3	possibility	possibility	NOUN
ftr-289	845	4	,	,	PUNCT
ftr-289	845	5	random	random	ADJ
ftr-289	845	6	allocation	allocation	NOUN
ftr-289	845	7	of	of	ADP
ftr-289	845	8	the	the	DET
ftr-289	845	9	scarce	scarce	ADJ
ftr-289	845	10	enforcement	enforcement	NOUN
ftr-289	845	11	resources	resource	NOUN
ftr-289	845	12	,	,	PUNCT
ftr-289	845	13	would	would	AUX
ftr-289	845	14	result	result	VERB
ftr-289	845	15	in	in	ADP
ftr-289	845	16	a	a	DET
ftr-289	845	17	determinate	determinate	ADJ
ftr-289	845	18	risk	risk	NOUN
ftr-289	845	19	of	of	ADP
ftr-289	845	20	being	be	AUX
ftr-289	845	21	subject	subject	ADJ
ftr-289	845	22	to	to	ADP
ftr-289	845	23	enforcement	enforcement	NOUN
ftr-289	845	24	of	of	ADP
ftr-289	845	25	one	one	NUM
ftr-289	845	26	percent	percent	NOUN
ftr-289	845	27	.	.	PUNCT
ftr-289	846	1	the	the	DET
ftr-289	846	2	second	second	ADJ
ftr-289	846	3	possibility	possibility	NOUN
ftr-289	846	4	,	,	PUNCT
ftr-289	846	5	a	a	DET
ftr-289	846	6	“	"	PUNCT
ftr-289	846	7	worst	bad	ADJ
ftr-289	846	8	-	-	PUNCT
ftr-289	846	9	first	first	ADJ
ftr-289	846	10	”	"	PUNCT
ftr-289	846	11	method	method	NOUN
ftr-289	846	12	,	,	PUNCT
ftr-289	846	13	would	would	AUX
ftr-289	846	14	create	create	VERB
ftr-289	846	15	greater	great	ADJ
ftr-289	846	16	uncertainty	uncertainty	NOUN
ftr-289	846	17	.	.	PUNCT
ftr-289	847	1	some	some	DET
ftr-289	847	2	individuals	individual	NOUN
ftr-289	847	3	would	would	AUX
ftr-289	847	4	have	have	VERB
ftr-289	847	5	a	a	DET
ftr-289	847	6	higher	high	ADJ
ftr-289	847	7	risk	risk	NOUN
ftr-289	847	8	of	of	ADP
ftr-289	847	9	audit	audit	NOUN
ftr-289	847	10	,	,	PUNCT
ftr-289	847	11	and	and	CCONJ
ftr-289	847	12	some	some	DET
ftr-289	847	13	individuals	individual	NOUN
ftr-289	847	14	would	would	AUX
ftr-289	847	15	have	have	VERB
ftr-289	847	16	a	a	DET
ftr-289	847	17	lower	low	ADJ
ftr-289	847	18	risk	risk	NOUN
ftr-289	847	19	of	of	ADP
ftr-289	847	20	audit	audit	NOUN
ftr-289	847	21	.	.	PUNCT
ftr-289	848	1	whether	whether	SCONJ
ftr-289	848	2	the	the	DET
ftr-289	848	3	risk	risk	NOUN
ftr-289	848	4	of	of	ADP
ftr-289	848	5	audit	audit	NOUN
ftr-289	848	6	was	be	AUX
ftr-289	848	7	higher	high	ADJ
ftr-289	848	8	or	or	CCONJ
ftr-289	848	9	lower	low	ADJ
ftr-289	848	10	would	would	AUX
ftr-289	848	11	depend	depend	VERB
ftr-289	848	12	on	on	ADP
ftr-289	848	13	the	the	DET
ftr-289	848	14	“	"	PUNCT
ftr-289	848	15	worstfirst	worstfirst	NOUN
ftr-289	848	16	”	"	PUNCT
ftr-289	848	17	method	method	NOUN
ftr-289	848	18	used	use	VERB
ftr-289	848	19	as	as	ADP
ftr-289	848	20	a	a	DET
ftr-289	848	21	trigger	trigger	NOUN
ftr-289	848	22	to	to	ADP
ftr-289	848	23	flag	flag	VERB
ftr-289	848	24	individuals	individual	NOUN
ftr-289	848	25	,	,	PUNCT
ftr-289	848	26	and	and	CCONJ
ftr-289	848	27	whether	whether	SCONJ
ftr-289	848	28	any	any	DET
ftr-289	848	29	given	give	VERB
ftr-289	848	30	individual	individual	NOUN
ftr-289	848	31	exhibited	exhibit	VERB
ftr-289	848	32	that	that	DET
ftr-289	848	33	trigger	trigger	NOUN
ftr-289	848	34	.	.	PUNCT
ftr-289	849	1	to	to	ADP
ftr-289	849	2	the	the	DET
ftr-289	849	3	extent	extent	NOUN
ftr-289	849	4	that	that	SCONJ
ftr-289	849	5	either	either	CCONJ
ftr-289	849	6	the	the	DET
ftr-289	849	7	triggers	trigger	NOUN
ftr-289	849	8	were	be	AUX
ftr-289	849	9	not	not	PART
ftr-289	849	10	public	public	ADJ
ftr-289	849	11	knowledge	knowledge	NOUN
ftr-289	849	12	,	,	PUNCT
ftr-289	849	13	or	or	CCONJ
ftr-289	849	14	individuals	individual	NOUN
ftr-289	849	15	could	could	AUX
ftr-289	849	16	not	not	PART
ftr-289	849	17	be	be	AUX
ftr-289	849	18	sure	sure	ADJ
ftr-289	849	19	whether	whether	SCONJ
ftr-289	849	20	or	or	CCONJ
ftr-289	849	21	not	not	PART
ftr-289	849	22	they	they	PRON
ftr-289	849	23	exhibited	exhibit	VERB
ftr-289	849	24	the	the	DET
ftr-289	849	25	triggers	trigger	NOUN
ftr-289	849	26	,	,	PUNCT
ftr-289	849	27	they	they	PRON
ftr-289	849	28	would	would	AUX
ftr-289	849	29	face	face	VERB
ftr-289	849	30	uncertainty	uncertainty	NOUN
ftr-289	849	31	regarding	regard	VERB
ftr-289	849	32	their	their	PRON
ftr-289	849	33	chance	chance	NOUN
ftr-289	849	34	of	of	ADP
ftr-289	849	35	being	be	AUX
ftr-289	849	36	subject	subject	ADJ
ftr-289	849	37	to	to	ADP
ftr-289	849	38	enforcement	enforcement	NOUN
ftr-289	849	39	.	.	PUNCT
ftr-289	850	1	introducing	introduce	VERB
ftr-289	850	2	concentrated	concentrated	ADJ
ftr-289	850	3	enforcement	enforcement	NOUN
ftr-289	850	4	would	would	AUX
ftr-289	850	5	arguably	arguably	ADV
ftr-289	850	6	enhance	enhance	VERB
ftr-289	850	7	this	this	DET
ftr-289	850	8	uncertainty	uncertainty	NOUN
ftr-289	850	9	.	.	PUNCT
ftr-289	851	1	with	with	ADP
ftr-289	851	2	concentrated	concentrated	ADJ
ftr-289	851	3	enforcement	enforcement	NOUN
ftr-289	851	4	,	,	PUNCT
ftr-289	851	5	an	an	DET
ftr-289	851	6	individual	individual	NOUN
ftr-289	851	7	’s	’s	PART
ftr-289	851	8	likelihood	likelihood	NOUN
ftr-289	851	9	of	of	ADP
ftr-289	851	10	being	be	AUX
ftr-289	851	11	subject	subject	ADJ
ftr-289	851	12	to	to	ADP
ftr-289	851	13	enforcement	enforcement	NOUN
ftr-289	851	14	would	would	AUX
ftr-289	851	15	depend	depend	VERB
ftr-289	851	16	not	not	PART
ftr-289	851	17	only	only	ADV
ftr-289	851	18	on	on	ADP
ftr-289	851	19	enforcement	enforcement	NOUN
ftr-289	851	20	triggers	trigger	NOUN
ftr-289	851	21	,	,	PUNCT
ftr-289	851	22	but	but	CCONJ
ftr-289	851	23	also	also	ADV
ftr-289	851	24	on	on	ADP
ftr-289	851	25	whether	whether	SCONJ
ftr-289	851	26	or	or	CCONJ
ftr-289	851	27	not	not	PART
ftr-289	851	28	the	the	DET
ftr-289	851	29	individual	individual	NOUN
ftr-289	851	30	’s	’s	PART
ftr-289	851	31	subsector	subsector	NOUN
ftr-289	851	32	was	be	AUX
ftr-289	851	33	subject	subject	ADJ
ftr-289	851	34	to	to	ADP
ftr-289	851	35	an	an	DET
ftr-289	851	36	enforcement	enforcement	NOUN
ftr-289	851	37	project	project	NOUN
ftr-289	851	38	.	.	PUNCT
ftr-289	852	1	whether	whether	SCONJ
ftr-289	852	2	or	or	CCONJ
ftr-289	852	3	not	not	PART
ftr-289	852	4	an	an	DET
ftr-289	852	5	individual	individual	NOUN
ftr-289	852	6	’s	’s	PART
ftr-289	852	7	subsector	subsector	NOUN
ftr-289	852	8	was	be	AUX
ftr-289	852	9	subject	subject	ADJ
ftr-289	852	10	to	to	ADP
ftr-289	852	11	an	an	DET
ftr-289	852	12	enforcement	enforcement	NOUN
ftr-289	852	13	project	project	NOUN
ftr-289	852	14	would	would	AUX
ftr-289	852	15	be	be	AUX
ftr-289	852	16	out	out	ADP
ftr-289	852	17	of	of	ADP
ftr-289	852	18	the	the	DET
ftr-289	852	19	individual	individual	NOUN
ftr-289	852	20	’s	’s	PART
ftr-289	852	21	control	control	NOUN
ftr-289	852	22	.	.	PUNCT
ftr-289	853	1	as	as	ADP
ftr-289	853	2	a	a	DET
ftr-289	853	3	result	result	NOUN
ftr-289	853	4	,	,	PUNCT
ftr-289	853	5	even	even	ADV
ftr-289	853	6	individuals	individual	NOUN
ftr-289	853	7	who	who	PRON
ftr-289	853	8	could	could	AUX
ftr-289	853	9	minimize	minimize	VERB
ftr-289	853	10	their	their	PRON
ftr-289	853	11	audit	audit	NOUN
ftr-289	853	12	triggers	trigger	VERB
ftr-289	853	13	under	under	ADP
ftr-289	853	14	a	a	DET
ftr-289	853	15	“	"	PUNCT
ftr-289	853	16	worst	bad	ADJ
ftr-289	853	17	-	-	PUNCT
ftr-289	853	18	first	first	ADJ
ftr-289	853	19	”	"	PUNCT
ftr-289	853	20	method	method	NOUN
ftr-289	853	21	would	would	AUX
ftr-289	853	22	still	still	ADV
ftr-289	853	23	face	face	VERB
ftr-289	853	24	an	an	DET
ftr-289	853	25	enhanced	enhanced	ADJ
ftr-289	853	26	chance	chance	NOUN
ftr-289	853	27	of	of	ADP
ftr-289	853	28	audit	audit	NOUN
ftr-289	853	29	under	under	ADP
ftr-289	853	30	concentrated	concentrated	ADJ
ftr-289	853	31	enforcement	enforcement	NOUN
ftr-289	853	32	.	.	PUNCT
ftr-289	854	1	additionally	additionally	ADV
ftr-289	854	2	,	,	PUNCT
ftr-289	854	3	uncertainty	uncertainty	NOUN
ftr-289	854	4	regarding	regard	VERB
ftr-289	854	5	the	the	DET
ftr-289	854	6	application	application	NOUN
ftr-289	854	7	of	of	ADP
ftr-289	854	8	enforcement	enforcement	NOUN
ftr-289	854	9	projects	project	NOUN
ftr-289	854	10	could	could	AUX
ftr-289	854	11	be	be	AUX
ftr-289	854	12	layered	layer	VERB
ftr-289	854	13	onto	onto	ADP
ftr-289	854	14	uncertainty	uncertainty	NOUN
ftr-289	854	15	flowing	flow	VERB
ftr-289	854	16	from	from	ADP
ftr-289	854	17	continued	continued	ADJ
ftr-289	854	18	,	,	PUNCT
ftr-289	854	19	secondary	secondary	ADJ
ftr-289	854	20	use	use	NOUN
ftr-289	854	21	of	of	ADP
ftr-289	854	22	the	the	DET
ftr-289	854	23	“	"	PUNCT
ftr-289	854	24	worst	bad	ADJ
ftr-289	854	25	-	-	PUNCT
ftr-289	854	26	first	first	ADJ
ftr-289	854	27	”	"	PUNCT
ftr-289	854	28	method	method	NOUN
ftr-289	854	29	to	to	PART
ftr-289	854	30	allocate	allocate	VERB
ftr-289	854	31	resources	resource	NOUN
ftr-289	854	32	within	within	ADP
ftr-289	854	33	an	an	DET
ftr-289	854	34	enforcement	enforcement	NOUN
ftr-289	854	35	project	project	NOUN
ftr-289	854	36	.	.	PUNCT
ftr-289	855	1	to	to	ADP
ftr-289	855	2	the	the	DET
ftr-289	855	3	extent	extent	NOUN
ftr-289	855	4	that	that	SCONJ
ftr-289	855	5	the	the	DET
ftr-289	855	6	different	different	ADJ
ftr-289	855	7	results	result	NOUN
ftr-289	855	8	for	for	ADP
ftr-289	855	9	more	more	ADV
ftr-289	855	10	emotive	emotive	ADJ
ftr-289	855	11	,	,	PUNCT
ftr-289	855	12	face	face	NOUN
ftr-289	855	13	-	-	PUNCT
ftr-289	855	14	to	to	ADP
ftr-289	855	15	-	-	PUNCT
ftr-289	855	16	face	face	NOUN
ftr-289	855	17	crimes	crime	NOUN
ftr-289	855	18	)	)	PUNCT
ftr-289	855	19	.	.	PUNCT
ftr-289	856	1	recently	recently	ADV
ftr-289	856	2	,	,	PUNCT
ftr-289	856	3	gregory	gregory	PROPN
ftr-289	856	4	deangelo	deangelo	PROPN
ftr-289	856	5	and	and	CCONJ
ftr-289	856	6	gary	gary	PROPN
ftr-289	856	7	charness	charness	PROPN
ftr-289	856	8	found	find	VERB
ftr-289	856	9	that	that	SCONJ
ftr-289	856	10	uncertainty	uncertainty	NOUN
ftr-289	856	11	regarding	regard	VERB
ftr-289	856	12	the	the	DET
ftr-289	856	13	enforcement	enforcement	NOUN
ftr-289	856	14	regime	regime	NOUN
ftr-289	856	15	significantly	significantly	ADV
ftr-289	856	16	reduced	reduce	VERB
ftr-289	856	17	speeding	speed	VERB
ftr-289	856	18	violations	violation	NOUN
ftr-289	856	19	.	.	PUNCT
ftr-289	857	1	gregory	gregory	PROPN
ftr-289	857	2	deangelo	deangelo	PROPN
ftr-289	857	3	and	and	CCONJ
ftr-289	857	4	gary	gary	PROPN
ftr-289	857	5	charness	charness	PROPN
ftr-289	857	6	,	,	PUNCT
ftr-289	857	7	deterrence	deterrence	NOUN
ftr-289	857	8	,	,	PUNCT
ftr-289	857	9	expected	expect	VERB
ftr-289	857	10	cost	cost	NOUN
ftr-289	857	11	,	,	PUNCT
ftr-289	857	12	uncertainty	uncertainty	NOUN
ftr-289	857	13	and	and	CCONJ
ftr-289	857	14	voting	voting	NOUN
ftr-289	857	15	:	:	PUNCT
ftr-289	857	16	experimental	experimental	ADJ
ftr-289	857	17	evidence	evidence	NOUN
ftr-289	857	18	,	,	PUNCT
ftr-289	857	19	44	44	NUM
ftr-289	857	20	j.	j.	PROPN
ftr-289	857	21	risk	risk	PROPN
ftr-289	857	22	&	&	CCONJ
ftr-289	857	23	uncertainty	uncertainty	NOUN
ftr-289	857	24	73	73	NUM
ftr-289	857	25	(	(	PUNCT
ftr-289	857	26	2012	2012	NUM
ftr-289	857	27	)	)	PUNCT
ftr-289	857	28	.	.	PUNCT
ftr-289	858	1	however	however	ADV
ftr-289	858	2	,	,	PUNCT
ftr-289	858	3	they	they	PRON
ftr-289	858	4	created	create	VERB
ftr-289	858	5	“	"	PUNCT
ftr-289	858	6	uncertainty	uncertainty	NOUN
ftr-289	858	7	”	"	PUNCT
ftr-289	858	8	through	through	ADP
ftr-289	858	9	compound	compound	NOUN
ftr-289	858	10	lotteries	lottery	NOUN
ftr-289	858	11	,	,	PUNCT
ftr-289	858	12	which	which	PRON
ftr-289	858	13	they	they	PRON
ftr-289	858	14	argued	argued	AUX
ftr-289	858	15	induced	induce	VERB
ftr-289	858	16	true	true	ADJ
ftr-289	858	17	uncertainty	uncertainty	NOUN
ftr-289	858	18	as	as	ADP
ftr-289	858	19	a	a	DET
ftr-289	858	20	result	result	NOUN
ftr-289	858	21	of	of	ADP
ftr-289	858	22	bounded	bounded	ADJ
ftr-289	858	23	rationality	rationality	NOUN
ftr-289	858	24	.	.	PUNCT
ftr-289	859	1	i	i	PRON
ftr-289	859	2	d.	d.	PROPN
ftr-289	859	3	at	at	ADP
ftr-289	859	4	77–78	77–78	NUM
ftr-289	859	5	.	.	PUNCT
ftr-289	860	1	for	for	ADP
ftr-289	860	2	an	an	DET
ftr-289	860	3	interesting	interesting	ADJ
ftr-289	860	4	discussion	discussion	NOUN
ftr-289	860	5	of	of	ADP
ftr-289	860	6	the	the	DET
ftr-289	860	7	relationship	relationship	NOUN
ftr-289	860	8	between	between	ADP
ftr-289	860	9	cognitive	cognitive	ADJ
ftr-289	860	10	biases	bias	NOUN
ftr-289	860	11	and	and	CCONJ
ftr-289	860	12	subjective	subjective	ADJ
ftr-289	860	13	probabilities	probability	NOUN
ftr-289	860	14	,	,	PUNCT
ftr-289	860	15	see	see	VERB
ftr-289	860	16	charles	charles	PROPN
ftr-289	860	17	yablon	yablon	PROPN
ftr-289	860	18	,	,	PUNCT
ftr-289	860	19	the	the	DET
ftr-289	860	20	meaning	meaning	NOUN
ftr-289	860	21	of	of	ADP
ftr-289	860	22	probability	probability	NOUN
ftr-289	860	23	judgment	judgment	NOUN
ftr-289	860	24	:	:	PUNCT
ftr-289	860	25	an	an	DET
ftr-289	860	26	essay	essay	NOUN
ftr-289	860	27	on	on	ADP
ftr-289	860	28	the	the	DET
ftr-289	860	29	use	use	NOUN
ftr-289	860	30	and	and	CCONJ
ftr-289	860	31	misuse	misuse	NOUN
ftr-289	860	32	of	of	ADP
ftr-289	860	33	behavioral	behavioral	ADJ
ftr-289	860	34	economics	economic	NOUN
ftr-289	860	35	,	,	PUNCT
ftr-289	860	36	2004	2004	NUM
ftr-289	860	37	u.	u.	PROPN
ftr-289	860	38	ill	ill	PROPN
ftr-289	860	39	.	.	PUNCT
ftr-289	861	1	l.	l.	PROPN
ftr-289	861	2	rev	rev	PROPN
ftr-289	861	3	.	.	PROPN
ftr-289	862	1	899	899	NUM
ftr-289	862	2	(	(	PUNCT
ftr-289	862	3	2004	2004	NUM
ftr-289	862	4	)	)	PUNCT
ftr-289	862	5	.	.	PUNCT
ftr-289	863	1	360	360	NUM
ftr-289	863	2	florida	florida	PROPN
ftr-289	863	3	tax	tax	NOUN
ftr-289	863	4	review	review	NOUN
ftr-289	863	5	[	[	X
ftr-289	863	6	vol	vol	NOUN
ftr-289	863	7	.	.	PUNCT
ftr-289	864	1	16:6	16:6	NUM
ftr-289	864	2	individuals	individual	NOUN
ftr-289	864	3	in	in	ADP
ftr-289	864	4	the	the	DET
ftr-289	864	5	population	population	NOUN
ftr-289	864	6	are	be	AUX
ftr-289	864	7	uncertainty	uncertainty	NOUN
ftr-289	864	8	averse	averse	ADJ
ftr-289	864	9	,	,	PUNCT
ftr-289	864	10	concentrated	concentrated	ADJ
ftr-289	864	11	enforcement	enforcement	NOUN
ftr-289	864	12	may	may	AUX
ftr-289	864	13	increase	increase	VERB
ftr-289	864	14	compliance	compliance	NOUN
ftr-289	864	15	.	.	PUNCT
ftr-289	865	1	139	139	NUM
ftr-289	865	2	one	one	NUM
ftr-289	865	3	counterargument	counterargument	NOUN
ftr-289	865	4	is	be	AUX
ftr-289	865	5	that	that	DET
ftr-289	865	6	announcement	announcement	NOUN
ftr-289	865	7	of	of	ADP
ftr-289	865	8	the	the	DET
ftr-289	865	9	application	application	NOUN
ftr-289	865	10	of	of	ADP
ftr-289	865	11	particular	particular	ADJ
ftr-289	865	12	enforcement	enforcement	NOUN
ftr-289	865	13	projects	project	NOUN
ftr-289	865	14	would	would	AUX
ftr-289	865	15	significantly	significantly	ADV
ftr-289	865	16	cut	cut	VERB
ftr-289	865	17	down	down	ADP
ftr-289	865	18	on	on	ADP
ftr-289	865	19	the	the	DET
ftr-289	865	20	uncertainty	uncertainty	NOUN
ftr-289	865	21	of	of	ADP
ftr-289	865	22	the	the	DET
ftr-289	865	23	enforcement	enforcement	NOUN
ftr-289	865	24	.	.	PUNCT
ftr-289	866	1	while	while	SCONJ
ftr-289	866	2	this	this	PRON
ftr-289	866	3	is	be	AUX
ftr-289	866	4	certainly	certainly	ADV
ftr-289	866	5	the	the	DET
ftr-289	866	6	case	case	NOUN
ftr-289	866	7	,	,	PUNCT
ftr-289	866	8	there	there	PRON
ftr-289	866	9	is	be	VERB
ftr-289	866	10	reason	reason	NOUN
ftr-289	866	11	to	to	PART
ftr-289	866	12	believe	believe	VERB
ftr-289	866	13	that	that	SCONJ
ftr-289	866	14	the	the	DET
ftr-289	866	15	concentrated	concentrated	ADJ
ftr-289	866	16	enforcement	enforcement	NOUN
ftr-289	866	17	regime	regime	NOUN
ftr-289	866	18	would	would	AUX
ftr-289	866	19	nonetheless	nonetheless	ADV
ftr-289	866	20	introduce	introduce	VERB
ftr-289	866	21	uncertainty	uncertainty	NOUN
ftr-289	866	22	,	,	PUNCT
ftr-289	866	23	relative	relative	ADJ
ftr-289	866	24	to	to	ADP
ftr-289	866	25	the	the	DET
ftr-289	866	26	alternatives	alternative	NOUN
ftr-289	866	27	.	.	PUNCT
ftr-289	867	1	as	as	ADP
ftr-289	867	2	an	an	DET
ftr-289	867	3	initial	initial	ADJ
ftr-289	867	4	matter	matter	NOUN
ftr-289	867	5	,	,	PUNCT
ftr-289	867	6	while	while	SCONJ
ftr-289	867	7	,	,	PUNCT
ftr-289	867	8	as	as	SCONJ
ftr-289	867	9	suggested	suggest	VERB
ftr-289	867	10	previously	previously	ADV
ftr-289	867	11	,	,	PUNCT
ftr-289	867	12	announcement	announcement	NOUN
ftr-289	867	13	of	of	ADP
ftr-289	867	14	an	an	DET
ftr-289	867	15	enforcement	enforcement	NOUN
ftr-289	867	16	project	project	NOUN
ftr-289	867	17	’s	’s	PART
ftr-289	867	18	initiation	initiation	NOUN
ftr-289	867	19	in	in	ADP
ftr-289	867	20	a	a	DET
ftr-289	867	21	particular	particular	ADJ
ftr-289	867	22	subsector	subsector	NOUN
ftr-289	867	23	would	would	AUX
ftr-289	867	24	be	be	AUX
ftr-289	867	25	important	important	ADJ
ftr-289	867	26	in	in	ADP
ftr-289	867	27	order	order	NOUN
ftr-289	867	28	to	to	PART
ftr-289	867	29	garner	garner	VERB
ftr-289	867	30	a	a	DET
ftr-289	867	31	rapid	rapid	ADJ
ftr-289	867	32	compliance	compliance	NOUN
ftr-289	867	33	response	response	NOUN
ftr-289	867	34	to	to	ADP
ftr-289	867	35	the	the	DET
ftr-289	867	36	enforcement	enforcement	NOUN
ftr-289	867	37	project	project	NOUN
ftr-289	867	38	,	,	PUNCT
ftr-289	867	39	the	the	DET
ftr-289	867	40	conclusion	conclusion	NOUN
ftr-289	867	41	of	of	ADP
ftr-289	867	42	the	the	DET
ftr-289	867	43	enforcement	enforcement	NOUN
ftr-289	867	44	project	project	NOUN
ftr-289	867	45	(	(	PUNCT
ftr-289	867	46	the	the	DET
ftr-289	867	47	“	"	PUNCT
ftr-289	867	48	withdrawal	withdrawal	NOUN
ftr-289	867	49	”	"	PUNCT
ftr-289	867	50	)	)	PUNCT
ftr-289	867	51	would	would	AUX
ftr-289	867	52	not	not	PART
ftr-289	867	53	be	be	AUX
ftr-289	867	54	announced	announce	VERB
ftr-289	867	55	.	.	PUNCT
ftr-289	868	1	as	as	ADP
ftr-289	868	2	a	a	DET
ftr-289	868	3	result	result	NOUN
ftr-289	868	4	,	,	PUNCT
ftr-289	868	5	taxpayers	taxpayer	NOUN
ftr-289	868	6	would	would	AUX
ftr-289	868	7	not	not	PART
ftr-289	868	8	have	have	VERB
ftr-289	868	9	complete	complete	ADJ
ftr-289	868	10	certainty	certainty	NOUN
ftr-289	868	11	that	that	SCONJ
ftr-289	868	12	they	they	PRON
ftr-289	868	13	were	be	AUX
ftr-289	868	14	done	do	VERB
ftr-289	868	15	with	with	ADP
ftr-289	868	16	an	an	DET
ftr-289	868	17	enforcement	enforcement	NOUN
ftr-289	868	18	project	project	NOUN
ftr-289	868	19	at	at	ADP
ftr-289	868	20	any	any	DET
ftr-289	868	21	given	give	VERB
ftr-289	868	22	time	time	NOUN
ftr-289	868	23	.	.	PUNCT
ftr-289	869	1	140	140	NUM
ftr-289	869	2	additionally	additionally	ADV
ftr-289	869	3	,	,	PUNCT
ftr-289	869	4	in	in	ADP
ftr-289	869	5	compliance	compliance	NOUN
ftr-289	869	6	contexts	contexts	NOUN
ftr-289	869	7	,	,	PUNCT
ftr-289	869	8	such	such	ADJ
ftr-289	869	9	as	as	ADP
ftr-289	869	10	tax	tax	NOUN
ftr-289	869	11	,	,	PUNCT
ftr-289	869	12	in	in	ADP
ftr-289	869	13	which	which	PRON
ftr-289	869	14	compliance	compliance	NOUN
ftr-289	869	15	is	be	AUX
ftr-289	869	16	not	not	PART
ftr-289	869	17	a	a	DET
ftr-289	869	18	one	one	NUM
ftr-289	869	19	-	-	PUNCT
ftr-289	869	20	time	time	NOUN
ftr-289	869	21	event	event	NOUN
ftr-289	869	22	,	,	PUNCT
ftr-289	869	23	but	but	CCONJ
ftr-289	869	24	rather	rather	ADV
ftr-289	869	25	lack	lack	NOUN
ftr-289	869	26	of	of	ADP
ftr-289	869	27	compliance	compliance	NOUN
ftr-289	869	28	at	at	ADP
ftr-289	869	29	one	one	NUM
ftr-289	869	30	point	point	NOUN
ftr-289	869	31	in	in	ADP
ftr-289	869	32	time	time	NOUN
ftr-289	869	33	(	(	PUNCT
ftr-289	869	34	i.e.	i.e.	X
ftr-289	869	35	,	,	PUNCT
ftr-289	869	36	in	in	ADP
ftr-289	869	37	an	an	DET
ftr-289	869	38	earlier	early	ADJ
ftr-289	869	39	year	year	NOUN
ftr-289	869	40	)	)	PUNCT
ftr-289	869	41	can	can	AUX
ftr-289	869	42	be	be	AUX
ftr-289	869	43	detected	detect	VERB
ftr-289	869	44	in	in	ADP
ftr-289	869	45	a	a	DET
ftr-289	869	46	later	later	ADJ
ftr-289	869	47	period	period	NOUN
ftr-289	869	48	of	of	ADP
ftr-289	869	49	time	time	NOUN
ftr-289	869	50	(	(	PUNCT
ftr-289	869	51	i.e.	i.e.	X
ftr-289	869	52	,	,	PUNCT
ftr-289	869	53	audit	audit	NOUN
ftr-289	869	54	of	of	ADP
ftr-289	869	55	a	a	DET
ftr-289	869	56	later	later	ADJ
ftr-289	869	57	year	year	NOUN
ftr-289	869	58	)	)	PUNCT
ftr-289	869	59	,	,	PUNCT
ftr-289	869	60	the	the	DET
ftr-289	869	61	possibility	possibility	NOUN
ftr-289	869	62	of	of	ADP
ftr-289	869	63	being	be	AUX
ftr-289	869	64	subject	subject	ADJ
ftr-289	869	65	to	to	ADP
ftr-289	869	66	an	an	DET
ftr-289	869	67	enforcement	enforcement	NOUN
ftr-289	869	68	project	project	NOUN
ftr-289	869	69	in	in	ADP
ftr-289	869	70	the	the	DET
ftr-289	869	71	future	future	NOUN
ftr-289	869	72	could	could	AUX
ftr-289	869	73	give	give	VERB
ftr-289	869	74	a	a	DET
ftr-289	869	75	potential	potential	ADJ
ftr-289	869	76	noncomplier	noncompli	ADJ
ftr-289	869	77	pause	pause	NOUN
ftr-289	869	78	even	even	ADV
ftr-289	869	79	if	if	SCONJ
ftr-289	869	80	one	one	NUM
ftr-289	869	81	is	be	AUX
ftr-289	869	82	not	not	PART
ftr-289	869	83	subject	subject	ADJ
ftr-289	869	84	to	to	ADP
ftr-289	869	85	a	a	DET
ftr-289	869	86	current	current	ADJ
ftr-289	869	87	enforcement	enforcement	NOUN
ftr-289	869	88	project	project	NOUN
ftr-289	869	89	.	.	PUNCT
ftr-289	870	1	as	as	ADP
ftr-289	870	2	a	a	DET
ftr-289	870	3	result	result	NOUN
ftr-289	870	4	,	,	PUNCT
ftr-289	870	5	while	while	SCONJ
ftr-289	870	6	concentrated	concentrated	ADJ
ftr-289	870	7	enforcement	enforcement	NOUN
ftr-289	870	8	does	do	AUX
ftr-289	870	9	not	not	PART
ftr-289	870	10	present	present	VERB
ftr-289	870	11	complete	complete	ADJ
ftr-289	870	12	detection	detection	NOUN
ftr-289	870	13	uncertainty	uncertainty	NOUN
ftr-289	870	14	and	and	CCONJ
ftr-289	870	15	while	while	SCONJ
ftr-289	870	16	announcement	announcement	NOUN
ftr-289	870	17	of	of	ADP
ftr-289	870	18	enforcement	enforcement	NOUN
ftr-289	870	19	projects	project	NOUN
ftr-289	870	20	reduces	reduce	VERB
ftr-289	870	21	uncertainty	uncertainty	NOUN
ftr-289	870	22	,	,	PUNCT
ftr-289	870	23	it	it	PRON
ftr-289	870	24	nonetheless	nonetheless	ADV
ftr-289	870	25	offers	offer	VERB
ftr-289	870	26	a	a	DET
ftr-289	870	27	means	means	NOUN
ftr-289	870	28	of	of	ADP
ftr-289	870	29	injecting	inject	VERB
ftr-289	870	30	greater	great	ADJ
ftr-289	870	31	uncertainty	uncertainty	NOUN
ftr-289	870	32	into	into	ADP
ftr-289	870	33	the	the	DET
ftr-289	870	34	compliance	compliance	NOUN
ftr-289	870	35	system	system	NOUN
ftr-289	870	36	.	.	PUNCT
ftr-289	871	1	f.	f.	PROPN
ftr-289	871	2	availability	availability	PROPN
ftr-289	871	3	bias	bias	VERB
ftr-289	871	4	the	the	DET
ftr-289	871	5	base	base	NOUN
ftr-289	871	6	case	case	NOUN
ftr-289	871	7	for	for	ADP
ftr-289	871	8	concentrated	concentrated	ADJ
ftr-289	871	9	enforcement	enforcement	NOUN
ftr-289	871	10	similarly	similarly	ADV
ftr-289	871	11	may	may	AUX
ftr-289	871	12	be	be	AUX
ftr-289	871	13	enhanced	enhance	VERB
ftr-289	871	14	when	when	SCONJ
ftr-289	871	15	the	the	DET
ftr-289	871	16	regulated	regulated	ADJ
ftr-289	871	17	parties	party	NOUN
ftr-289	871	18	exhibit	exhibit	VERB
ftr-289	871	19	the	the	DET
ftr-289	871	20	availability	availability	NOUN
ftr-289	871	21	bias	bias	NOUN
ftr-289	871	22	.	.	PUNCT
ftr-289	872	1	the	the	DET
ftr-289	872	2	availability	availability	NOUN
ftr-289	872	3	bias	bias	NOUN
ftr-289	872	4	,	,	PUNCT
ftr-289	872	5	which	which	PRON
ftr-289	872	6	is	be	AUX
ftr-289	872	7	a	a	DET
ftr-289	872	8	cognitive	cognitive	ADJ
ftr-289	872	9	bias	bias	NOUN
ftr-289	872	10	,	,	PUNCT
ftr-289	872	11	is	be	AUX
ftr-289	872	12	a	a	DET
ftr-289	872	13	tendency	tendency	NOUN
ftr-289	872	14	for	for	SCONJ
ftr-289	872	15	individuals	individual	NOUN
ftr-289	872	16	to	to	PART
ftr-289	872	17	rely	rely	VERB
ftr-289	872	18	more	more	ADV
ftr-289	872	19	heavily	heavily	ADV
ftr-289	872	20	on	on	ADP
ftr-289	872	21	information	information	NOUN
ftr-289	872	22	that	that	PRON
ftr-289	872	23	is	be	AUX
ftr-289	872	24	more	more	ADV
ftr-289	872	25	readily	readily	ADV
ftr-289	872	26	available	available	ADJ
ftr-289	872	27	,	,	PUNCT
ftr-289	872	28	in	in	ADP
ftr-289	872	29	order	order	NOUN
ftr-289	872	30	to	to	PART
ftr-289	872	31	assess	assess	VERB
ftr-289	872	32	the	the	DET
ftr-289	872	33	probability	probability	NOUN
ftr-289	872	34	,	,	PUNCT
ftr-289	872	35	or	or	CCONJ
ftr-289	872	36	frequency	frequency	NOUN
ftr-289	872	37	,	,	PUNCT
ftr-289	872	38	of	of	ADP
ftr-289	872	39	an	an	DET
ftr-289	872	40	event	event	NOUN
ftr-289	872	41	.	.	PUNCT
ftr-289	873	1	141	141	NUM
ftr-289	873	2	a	a	DET
ftr-289	873	3	number	number	NOUN
ftr-289	873	4	of	of	ADP
ftr-289	873	5	factors	factor	NOUN
ftr-289	873	6	influence	influence	VERB
ftr-289	873	7	whether	whether	SCONJ
ftr-289	873	8	information	information	NOUN
ftr-289	873	9	is	be	AUX
ftr-289	873	10	readily	readily	ADV
ftr-289	873	11	available	available	ADJ
ftr-289	873	12	,	,	PUNCT
ftr-289	873	13	including	include	VERB
ftr-289	873	14	familiarity	familiarity	NOUN
ftr-289	873	15	with	with	ADP
ftr-289	873	16	the	the	DET
ftr-289	873	17	information	information	NOUN
ftr-289	873	18	,	,	PUNCT
ftr-289	873	19	as	as	ADV
ftr-289	873	20	well	well	ADV
ftr-289	873	21	as	as	ADP
ftr-289	873	22	the	the	DET
ftr-289	873	23	salience	salience	NOUN
ftr-289	873	24	,	,	PUNCT
ftr-289	873	25	or	or	CCONJ
ftr-289	873	26	prominence	prominence	NOUN
ftr-289	873	27	,	,	PUNCT
ftr-289	873	28	of	of	ADP
ftr-289	873	29	the	the	DET
ftr-289	873	30	information	information	NOUN
ftr-289	873	31	.	.	PUNCT
ftr-289	874	1	142	142	NUM
ftr-289	874	2	for	for	ADP
ftr-289	874	3	instance	instance	NOUN
ftr-289	874	4	,	,	PUNCT
ftr-289	874	5	as	as	SCONJ
ftr-289	874	6	described	describe	VERB
ftr-289	874	7	by	by	ADP
ftr-289	874	8	amos	amos	PROPN
ftr-289	874	9	tversky	tversky	PROPN
ftr-289	874	10	and	and	CCONJ
ftr-289	874	11	daniel	daniel	PROPN
ftr-289	874	12	kahneman	kahneman	PROPN
ftr-289	874	13	,	,	PUNCT
ftr-289	874	14	seeing	see	VERB
ftr-289	874	15	a	a	DET
ftr-289	874	16	car	car	NOUN
ftr-289	874	17	accident	accident	NOUN
ftr-289	874	18	tends	tend	VERB
ftr-289	874	19	to	to	PART
ftr-289	874	20	increase	increase	VERB
ftr-289	874	21	the	the	DET
ftr-289	874	22	subjective	subjective	ADJ
ftr-289	874	23	probability	probability	NOUN
ftr-289	874	24	of	of	ADP
ftr-289	874	25	car	car	NOUN
ftr-289	874	26	accidents	accident	NOUN
ftr-289	874	27	,	,	PUNCT
ftr-289	874	28	and	and	CCONJ
ftr-289	874	29	139	139	NUM
ftr-289	874	30	.	.	PUNCT
ftr-289	875	1	cf	cf	NOUN
ftr-289	875	2	.	.	PUNCT
ftr-289	876	1	sherman	sherman	PROPN
ftr-289	876	2	,	,	PUNCT
ftr-289	876	3	police	police	NOUN
ftr-289	876	4	crackdowns	crackdown	NOUN
ftr-289	876	5	,	,	PUNCT
ftr-289	876	6	supra	supra	PROPN
ftr-289	876	7	note	note	NOUN
ftr-289	876	8	70	70	NUM
ftr-289	876	9	,	,	PUNCT
ftr-289	876	10	at	at	ADP
ftr-289	876	11	11–23	11–23	NUM
ftr-289	876	12	(	(	PUNCT
ftr-289	876	13	discussing	discuss	VERB
ftr-289	876	14	uncertainty	uncertainty	NOUN
ftr-289	876	15	aversion	aversion	NOUN
ftr-289	876	16	and	and	CCONJ
ftr-289	876	17	enforcement	enforcement	NOUN
ftr-289	876	18	projects	project	NOUN
ftr-289	876	19	)	)	PUNCT
ftr-289	876	20	.	.	PUNCT
ftr-289	877	1	140	140	NUM
ftr-289	877	2	.	.	PUNCT
ftr-289	878	1	cf	cf	NOUN
ftr-289	878	2	.	.	PUNCT
ftr-289	879	1	i	i	PRON
ftr-289	879	2	d.	d.	PROPN
ftr-289	879	3	(	(	PUNCT
ftr-289	879	4	discussing	discuss	VERB
ftr-289	879	5	quiet	quiet	ADJ
ftr-289	879	6	backoff	backoff	NOUN
ftr-289	879	7	strategy	strategy	NOUN
ftr-289	879	8	and	and	CCONJ
ftr-289	879	9	some	some	DET
ftr-289	879	10	evidence	evidence	NOUN
ftr-289	879	11	of	of	ADP
ftr-289	879	12	residual	residual	ADJ
ftr-289	879	13	deterrence	deterrence	NOUN
ftr-289	879	14	after	after	ADP
ftr-289	879	15	crackdowns	crackdown	NOUN
ftr-289	879	16	,	,	PUNCT
ftr-289	879	17	although	although	SCONJ
ftr-289	879	18	cautioning	caution	VERB
ftr-289	879	19	that	that	SCONJ
ftr-289	879	20	more	more	ADV
ftr-289	879	21	empirical	empirical	ADJ
ftr-289	879	22	evidence	evidence	NOUN
ftr-289	879	23	is	be	AUX
ftr-289	879	24	needed	need	VERB
ftr-289	879	25	)	)	PUNCT
ftr-289	879	26	.	.	PUNCT
ftr-289	880	1	141	141	NUM
ftr-289	880	2	.	.	PUNCT
ftr-289	881	1	shelley	shelley	PROPN
ftr-289	881	2	e.	e.	PROPN
ftr-289	881	3	taylor	taylor	PROPN
ftr-289	881	4	,	,	PUNCT
ftr-289	881	5	the	the	DET
ftr-289	881	6	availability	availability	NOUN
ftr-289	881	7	bias	bias	NOUN
ftr-289	881	8	in	in	ADP
ftr-289	881	9	social	social	ADJ
ftr-289	881	10	perception	perception	NOUN
ftr-289	881	11	and	and	CCONJ
ftr-289	881	12	interaction	interaction	NOUN
ftr-289	881	13	,	,	PUNCT
ftr-289	881	14	in	in	ADP
ftr-289	881	15	judgment	judgment	NOUN
ftr-289	881	16	under	under	ADP
ftr-289	881	17	uncertainty	uncertainty	NOUN
ftr-289	881	18	:	:	PUNCT
ftr-289	881	19	heuristics	heuristic	NOUN
ftr-289	881	20	and	and	CCONJ
ftr-289	881	21	biases	bias	NOUN
ftr-289	881	22	190	190	NUM
ftr-289	881	23	,	,	PUNCT
ftr-289	881	24	190	190	NUM
ftr-289	881	25	(	(	PUNCT
ftr-289	881	26	amos	amos	PROPN
ftr-289	881	27	tversky	tversky	PROPN
ftr-289	881	28	&	&	CCONJ
ftr-289	881	29	daniel	daniel	PROPN
ftr-289	881	30	kahneman	kahneman	PROPN
ftr-289	881	31	eds	eds	PROPN
ftr-289	881	32	.	.	PROPN
ftr-289	881	33	,	,	PUNCT
ftr-289	881	34	1982	1982	NUM
ftr-289	881	35	)	)	PUNCT
ftr-289	881	36	.	.	PUNCT
ftr-289	882	1	142	142	NUM
ftr-289	882	2	.	.	PUNCT
ftr-289	883	1	amos	amos	PROPN
ftr-289	883	2	tversky	tversky	PROPN
ftr-289	883	3	&	&	CCONJ
ftr-289	883	4	daniel	daniel	PROPN
ftr-289	883	5	kahneman	kahneman	PROPN
ftr-289	883	6	,	,	PUNCT
ftr-289	883	7	judgment	judgment	NOUN
ftr-289	883	8	under	under	ADP
ftr-289	883	9	uncertainty	uncertainty	NOUN
ftr-289	883	10	:	:	PUNCT
ftr-289	883	11	heuristics	heuristic	NOUN
ftr-289	883	12	and	and	CCONJ
ftr-289	883	13	biases	bias	NOUN
ftr-289	883	14	,	,	PUNCT
ftr-289	883	15	185	185	NUM
ftr-289	883	16	sci	sci	PROPN
ftr-289	883	17	.	.	PROPN
ftr-289	883	18	1124	1124	NUM
ftr-289	883	19	(	(	PUNCT
ftr-289	883	20	1974	1974	NUM
ftr-289	883	21	)	)	PUNCT
ftr-289	883	22	.	.	PUNCT
ftr-289	884	1	2014	2014	NUM
ftr-289	884	2	]	]	PUNCT
ftr-289	885	1	concentrated	concentrated	ADJ
ftr-289	885	2	enforcement	enforcement	NOUN
ftr-289	885	3	361	361	NUM
ftr-289	885	4	watching	watch	VERB
ftr-289	885	5	a	a	DET
ftr-289	885	6	house	house	NOUN
ftr-289	885	7	burn	burn	VERB
ftr-289	885	8	down	down	ADP
ftr-289	885	9	likely	likely	ADV
ftr-289	885	10	increases	increase	VERB
ftr-289	885	11	the	the	DET
ftr-289	885	12	subjective	subjective	ADJ
ftr-289	885	13	probability	probability	NOUN
ftr-289	885	14	of	of	ADP
ftr-289	885	15	a	a	DET
ftr-289	885	16	house	house	NOUN
ftr-289	885	17	burning	burning	NOUN
ftr-289	885	18	,	,	PUNCT
ftr-289	885	19	relative	relative	ADJ
ftr-289	885	20	to	to	ADP
ftr-289	885	21	reading	read	VERB
ftr-289	885	22	about	about	ADP
ftr-289	885	23	a	a	DET
ftr-289	885	24	house	house	NOUN
ftr-289	885	25	burning	burn	VERB
ftr-289	885	26	in	in	ADP
ftr-289	885	27	the	the	DET
ftr-289	885	28	newspaper	newspaper	NOUN
ftr-289	885	29	.	.	PUNCT
ftr-289	886	1	143	143	NUM
ftr-289	886	2	indeed	indeed	ADV
ftr-289	886	3	,	,	PUNCT
ftr-289	886	4	in	in	ADP
ftr-289	886	5	the	the	DET
ftr-289	886	6	tax	tax	NOUN
ftr-289	886	7	context	context	NOUN
ftr-289	886	8	,	,	PUNCT
ftr-289	886	9	researchers	researcher	NOUN
ftr-289	886	10	have	have	AUX
ftr-289	886	11	produced	produce	VERB
ftr-289	886	12	evidence	evidence	NOUN
ftr-289	886	13	of	of	ADP
ftr-289	886	14	individuals	individual	NOUN
ftr-289	886	15	underreacting	underreacte	VERB
ftr-289	886	16	to	to	ADP
ftr-289	886	17	taxes	taxis	NOUN
ftr-289	886	18	when	when	SCONJ
ftr-289	886	19	taxes	taxis	NOUN
ftr-289	886	20	are	be	AUX
ftr-289	886	21	not	not	PART
ftr-289	886	22	included	include	VERB
ftr-289	886	23	in	in	ADP
ftr-289	886	24	the	the	DET
ftr-289	886	25	stated	state	VERB
ftr-289	886	26	sales	sale	NOUN
ftr-289	886	27	price	price	NOUN
ftr-289	886	28	and	and	CCONJ
ftr-289	886	29	not	not	PART
ftr-289	886	30	otherwise	otherwise	ADV
ftr-289	886	31	publicized	publicize	VERB
ftr-289	886	32	in	in	ADP
ftr-289	886	33	a	a	DET
ftr-289	886	34	prominent	prominent	ADJ
ftr-289	886	35	way	way	NOUN
ftr-289	886	36	.	.	PUNCT
ftr-289	887	1	144	144	NUM
ftr-289	887	2	by	by	ADP
ftr-289	887	3	operating	operate	VERB
ftr-289	887	4	through	through	ADP
ftr-289	887	5	enforcement	enforcement	NOUN
ftr-289	887	6	projects	project	NOUN
ftr-289	887	7	,	,	PUNCT
ftr-289	887	8	concentrated	concentrated	ADJ
ftr-289	887	9	enforcement	enforcement	NOUN
ftr-289	887	10	could	could	AUX
ftr-289	887	11	produce	produce	VERB
ftr-289	887	12	more	more	ADJ
ftr-289	887	13	salient	salient	ADJ
ftr-289	887	14	stories	story	NOUN
ftr-289	887	15	of	of	ADP
ftr-289	887	16	enforcement	enforcement	NOUN
ftr-289	887	17	,	,	PUNCT
ftr-289	887	18	because	because	SCONJ
ftr-289	887	19	a	a	DET
ftr-289	887	20	subsector	subsector	NOUN
ftr-289	887	21	-	-	PUNCT
ftr-289	887	22	wide	wide	ADJ
ftr-289	887	23	enforcement	enforcement	NOUN
ftr-289	887	24	project	project	NOUN
ftr-289	887	25	would	would	AUX
ftr-289	887	26	often	often	ADV
ftr-289	887	27	yield	yield	VERB
ftr-289	887	28	newsworthy	newsworthy	ADJ
ftr-289	887	29	stories	story	NOUN
ftr-289	887	30	of	of	ADP
ftr-289	887	31	enforcement	enforcement	NOUN
ftr-289	887	32	.	.	PUNCT
ftr-289	888	1	indeed	indeed	ADV
ftr-289	888	2	,	,	PUNCT
ftr-289	888	3	news	news	NOUN
ftr-289	888	4	stories	story	NOUN
ftr-289	888	5	frequently	frequently	ADV
ftr-289	888	6	focus	focus	VERB
ftr-289	888	7	on	on	ADP
ftr-289	888	8	enforcement	enforcement	NOUN
ftr-289	888	9	projects	project	NOUN
ftr-289	888	10	in	in	ADP
ftr-289	888	11	a	a	DET
ftr-289	888	12	variety	variety	NOUN
ftr-289	888	13	of	of	ADP
ftr-289	888	14	different	different	ADJ
ftr-289	888	15	contexts	context	NOUN
ftr-289	888	16	.	.	PUNCT
ftr-289	889	1	145	145	NUM
ftr-289	889	2	as	as	SCONJ
ftr-289	889	3	alluded	allude	VERB
ftr-289	889	4	to	to	ADP
ftr-289	889	5	above	above	ADP
ftr-289	889	6	,	,	PUNCT
ftr-289	889	7	hmrc	hmrc	NOUN
ftr-289	889	8	’s	’s	PART
ftr-289	889	9	use	use	NOUN
ftr-289	889	10	of	of	ADP
ftr-289	889	11	compliance	compliance	NOUN
ftr-289	889	12	projects	project	NOUN
ftr-289	889	13	has	have	AUX
ftr-289	889	14	resulted	result	VERB
ftr-289	889	15	in	in	ADP
ftr-289	889	16	extensive	extensive	ADJ
ftr-289	889	17	coverage	coverage	NOUN
ftr-289	889	18	by	by	ADP
ftr-289	889	19	media	medium	NOUN
ftr-289	889	20	and	and	CCONJ
ftr-289	889	21	tax	tax	NOUN
ftr-289	889	22	143	143	NUM
ftr-289	889	23	.	.	PUNCT
ftr-289	890	1	i	i	PRON
ftr-289	890	2	d.	d.	PROPN
ftr-289	890	3	144	144	NUM
ftr-289	890	4	.	.	PUNCT
ftr-289	891	1	raj	raj	PROPN
ftr-289	891	2	chetty	chetty	PROPN
ftr-289	891	3	,	,	PUNCT
ftr-289	891	4	adam	adam	PROPN
ftr-289	891	5	looney	looney	PROPN
ftr-289	891	6	&	&	CCONJ
ftr-289	891	7	kory	kory	PROPN
ftr-289	891	8	kroft	kroft	PROPN
ftr-289	891	9	,	,	PUNCT
ftr-289	891	10	salience	salience	NOUN
ftr-289	891	11	and	and	CCONJ
ftr-289	891	12	taxation	taxation	NOUN
ftr-289	891	13	:	:	PUNCT
ftr-289	891	14	theory	theory	NOUN
ftr-289	891	15	and	and	CCONJ
ftr-289	891	16	evidence	evidence	NOUN
ftr-289	891	17	,	,	PUNCT
ftr-289	891	18	99	99	NUM
ftr-289	891	19	am	am	NOUN
ftr-289	891	20	.	.	PUNCT
ftr-289	892	1	econ	econ	PROPN
ftr-289	892	2	.	.	PUNCT
ftr-289	893	1	rev	rev	PROPN
ftr-289	893	2	.	.	PROPN
ftr-289	893	3	1145	1145	NUM
ftr-289	893	4	(	(	PUNCT
ftr-289	893	5	2009	2009	NUM
ftr-289	893	6	)	)	PUNCT
ftr-289	894	1	;	;	PUNCT
ftr-289	894	2	see	see	VERB
ftr-289	894	3	also	also	ADV
ftr-289	894	4	amy	amy	PROPN
ftr-289	894	5	finkelstein	finkelstein	PROPN
ftr-289	894	6	,	,	PUNCT
ftr-289	894	7	ez	ez	PROPN
ftr-289	894	8	-	-	NOUN
ftr-289	894	9	tax	tax	NOUN
ftr-289	894	10	:	:	PUNCT
ftr-289	894	11	tax	tax	NOUN
ftr-289	894	12	salience	salience	NOUN
ftr-289	894	13	and	and	CCONJ
ftr-289	894	14	tax	tax	NOUN
ftr-289	894	15	rates	rate	NOUN
ftr-289	894	16	,	,	PUNCT
ftr-289	894	17	124	124	NUM
ftr-289	894	18	q.j	q.j	PROPN
ftr-289	894	19	.	.	PROPN
ftr-289	894	20	econ	econ	PROPN
ftr-289	894	21	.	.	PUNCT
ftr-289	895	1	969	969	NUM
ftr-289	895	2	(	(	PUNCT
ftr-289	895	3	2009	2009	NUM
ftr-289	895	4	)	)	PUNCT
ftr-289	895	5	(	(	PUNCT
ftr-289	895	6	similar	similar	ADJ
ftr-289	895	7	findings	finding	NOUN
ftr-289	895	8	in	in	ADP
ftr-289	895	9	context	context	NOUN
ftr-289	895	10	of	of	ADP
ftr-289	895	11	tolls	toll	NOUN
ftr-289	895	12	)	)	PUNCT
ftr-289	895	13	.	.	PUNCT
ftr-289	896	1	but	but	CCONJ
ftr-289	896	2	see	see	VERB
ftr-289	896	3	david	david	PROPN
ftr-289	896	4	gamage	gamage	PROPN
ftr-289	896	5	&	&	CCONJ
ftr-289	896	6	darien	darien	PROPN
ftr-289	896	7	shanske	shanske	PROPN
ftr-289	896	8	,	,	PUNCT
ftr-289	896	9	three	three	NUM
ftr-289	896	10	essays	essay	NOUN
ftr-289	896	11	on	on	ADP
ftr-289	896	12	tax	tax	NOUN
ftr-289	896	13	salience	salience	NOUN
ftr-289	896	14	:	:	PUNCT
ftr-289	896	15	market	market	NOUN
ftr-289	896	16	salience	salience	NOUN
ftr-289	896	17	and	and	CCONJ
ftr-289	896	18	political	political	ADJ
ftr-289	896	19	salience	salience	NOUN
ftr-289	896	20	,	,	PUNCT
ftr-289	896	21	65	65	NUM
ftr-289	896	22	tax	tax	NOUN
ftr-289	896	23	l.	l.	PROPN
ftr-289	896	24	rev	rev	PROPN
ftr-289	896	25	.	.	PROPN
ftr-289	896	26	19	19	NUM
ftr-289	896	27	,	,	PUNCT
ftr-289	896	28	33	33	NUM
ftr-289	896	29	(	(	PUNCT
ftr-289	896	30	2011	2011	NUM
ftr-289	896	31	)	)	PUNCT
ftr-289	896	32	(	(	PUNCT
ftr-289	896	33	cautioning	caution	VERB
ftr-289	896	34	that	that	SCONJ
ftr-289	896	35	the	the	DET
ftr-289	896	36	empirical	empirical	ADJ
ftr-289	896	37	evidence	evidence	NOUN
ftr-289	896	38	regarding	regard	VERB
ftr-289	896	39	salience	salience	NOUN
ftr-289	896	40	at	at	ADP
ftr-289	896	41	issue	issue	NOUN
ftr-289	896	42	in	in	ADP
ftr-289	896	43	these	these	DET
ftr-289	896	44	studies	study	NOUN
ftr-289	896	45	(	(	PUNCT
ftr-289	896	46	referred	refer	VERB
ftr-289	896	47	to	to	ADP
ftr-289	896	48	by	by	ADP
ftr-289	896	49	the	the	DET
ftr-289	896	50	authors	author	NOUN
ftr-289	896	51	as	as	ADP
ftr-289	896	52	spotlighting	spotlighting	NOUN
ftr-289	896	53	)	)	PUNCT
ftr-289	896	54	is	be	AUX
ftr-289	896	55	in	in	ADP
ftr-289	896	56	an	an	DET
ftr-289	896	57	early	early	ADJ
ftr-289	896	58	stage	stage	NOUN
ftr-289	896	59	of	of	ADP
ftr-289	896	60	development	development	NOUN
ftr-289	896	61	)	)	PUNCT
ftr-289	896	62	.	.	PUNCT
ftr-289	897	1	somewhat	somewhat	ADV
ftr-289	897	2	relatedly	relatedly	ADV
ftr-289	897	3	,	,	PUNCT
ftr-289	897	4	in	in	ADP
ftr-289	897	5	the	the	DET
ftr-289	897	6	tax	tax	NOUN
ftr-289	897	7	compliance	compliance	NOUN
ftr-289	897	8	context	context	NOUN
ftr-289	897	9	,	,	PUNCT
ftr-289	897	10	researchers	researcher	NOUN
ftr-289	897	11	have	have	AUX
ftr-289	897	12	produced	produce	VERB
ftr-289	897	13	some	some	DET
ftr-289	897	14	evidence	evidence	NOUN
ftr-289	897	15	that	that	SCONJ
ftr-289	897	16	stories	story	NOUN
ftr-289	897	17	of	of	ADP
ftr-289	897	18	audit	audit	NOUN
ftr-289	897	19	can	can	AUX
ftr-289	897	20	serve	serve	VERB
ftr-289	897	21	as	as	ADP
ftr-289	897	22	substitutes	substitute	NOUN
ftr-289	897	23	for	for	ADP
ftr-289	897	24	statistical	statistical	ADJ
ftr-289	897	25	information	information	NOUN
ftr-289	897	26	communicating	communicate	VERB
ftr-289	897	27	a	a	DET
ftr-289	897	28	threat	threat	NOUN
ftr-289	897	29	of	of	ADP
ftr-289	897	30	audit	audit	NOUN
ftr-289	897	31	.	.	PUNCT
ftr-289	898	1	alm	alm	NOUN
ftr-289	898	2	et	et	PROPN
ftr-289	898	3	al	al	PROPN
ftr-289	898	4	.	.	PROPN
ftr-289	898	5	,	,	PUNCT
ftr-289	898	6	getting	get	VERB
ftr-289	898	7	the	the	DET
ftr-289	898	8	word	word	NOUN
ftr-289	898	9	out	out	ADP
ftr-289	898	10	,	,	PUNCT
ftr-289	898	11	supra	supra	PROPN
ftr-289	898	12	note	note	PROPN
ftr-289	898	13	51	51	NUM
ftr-289	898	14	,	,	PUNCT
ftr-289	898	15	at	at	ADP
ftr-289	898	16	401	401	NUM
ftr-289	898	17	.	.	PUNCT
ftr-289	899	1	however	however	ADV
ftr-289	899	2	,	,	PUNCT
ftr-289	899	3	in	in	ADP
ftr-289	899	4	the	the	DET
ftr-289	899	5	absence	absence	NOUN
ftr-289	899	6	of	of	ADP
ftr-289	899	7	reliable	reliable	ADJ
ftr-289	899	8	statistical	statistical	ADJ
ftr-289	899	9	information	information	NOUN
ftr-289	899	10	regarding	regard	VERB
ftr-289	899	11	the	the	DET
ftr-289	899	12	probability	probability	NOUN
ftr-289	899	13	of	of	ADP
ftr-289	899	14	audit	audit	NOUN
ftr-289	899	15	,	,	PUNCT
ftr-289	899	16	individuals	individual	NOUN
ftr-289	899	17	might	might	AUX
ftr-289	899	18	quite	quite	ADV
ftr-289	899	19	rationally	rationally	ADV
ftr-289	899	20	try	try	VERB
ftr-289	899	21	to	to	PART
ftr-289	899	22	derive	derive	VERB
ftr-289	899	23	the	the	DET
ftr-289	899	24	probability	probability	NOUN
ftr-289	899	25	of	of	ADP
ftr-289	899	26	audit	audit	NOUN
ftr-289	899	27	from	from	ADP
ftr-289	899	28	stories	story	NOUN
ftr-289	899	29	of	of	ADP
ftr-289	899	30	others	other	NOUN
ftr-289	899	31	being	be	AUX
ftr-289	899	32	audited	audit	VERB
ftr-289	899	33	.	.	PUNCT
ftr-289	900	1	nonetheless	nonetheless	ADV
ftr-289	900	2	,	,	PUNCT
ftr-289	900	3	whether	whether	SCONJ
ftr-289	900	4	as	as	ADP
ftr-289	900	5	a	a	DET
ftr-289	900	6	result	result	NOUN
ftr-289	900	7	of	of	ADP
ftr-289	900	8	the	the	DET
ftr-289	900	9	availability	availability	NOUN
ftr-289	900	10	bias	bias	NOUN
ftr-289	900	11	or	or	CCONJ
ftr-289	900	12	as	as	ADP
ftr-289	900	13	a	a	DET
ftr-289	900	14	result	result	NOUN
ftr-289	900	15	of	of	ADP
ftr-289	900	16	some	some	DET
ftr-289	900	17	rational	rational	ADJ
ftr-289	900	18	updating	updating	NOUN
ftr-289	900	19	mechanism	mechanism	NOUN
ftr-289	900	20	,	,	PUNCT
ftr-289	900	21	evidence	evidence	NOUN
ftr-289	900	22	exists	exist	VERB
ftr-289	900	23	of	of	ADP
ftr-289	900	24	taxpayers	taxpayer	NOUN
ftr-289	900	25	increasing	increase	VERB
ftr-289	900	26	compliance	compliance	NOUN
ftr-289	900	27	in	in	ADP
ftr-289	900	28	response	response	NOUN
ftr-289	900	29	to	to	ADP
ftr-289	900	30	stories	story	NOUN
ftr-289	900	31	of	of	ADP
ftr-289	900	32	audit	audit	NOUN
ftr-289	900	33	(	(	PUNCT
ftr-289	900	34	at	at	ADP
ftr-289	900	35	least	least	ADJ
ftr-289	900	36	when	when	SCONJ
ftr-289	900	37	reliable	reliable	ADJ
ftr-289	900	38	audit	audit	NOUN
ftr-289	900	39	statistics	statistic	NOUN
ftr-289	900	40	are	be	AUX
ftr-289	900	41	not	not	PART
ftr-289	900	42	available	available	ADJ
ftr-289	900	43	)	)	PUNCT
ftr-289	900	44	.	.	PUNCT
ftr-289	901	1	145	145	NUM
ftr-289	901	2	.	.	PUNCT
ftr-289	902	1	for	for	ADP
ftr-289	902	2	a	a	DET
ftr-289	902	3	very	very	ADV
ftr-289	902	4	small	small	ADJ
ftr-289	902	5	handful	handful	NOUN
ftr-289	902	6	of	of	ADP
ftr-289	902	7	samples	sample	NOUN
ftr-289	902	8	of	of	ADP
ftr-289	902	9	such	such	ADJ
ftr-289	902	10	coverage	coverage	NOUN
ftr-289	902	11	over	over	ADP
ftr-289	902	12	a	a	DET
ftr-289	902	13	short	short	ADJ
ftr-289	902	14	period	period	NOUN
ftr-289	902	15	in	in	ADP
ftr-289	902	16	april	april	PROPN
ftr-289	902	17	2013	2013	NUM
ftr-289	902	18	,	,	PUNCT
ftr-289	902	19	see	see	VERB
ftr-289	902	20	police	police	NOUN
ftr-289	902	21	to	to	PART
ftr-289	902	22	crack	crack	VERB
ftr-289	902	23	down	down	ADP
ftr-289	902	24	on	on	ADP
ftr-289	902	25	underage	underage	ADJ
ftr-289	902	26	drinking	drinking	NOUN
ftr-289	902	27	,	,	PUNCT
ftr-289	902	28	kearny	kearny	PROPN
ftr-289	902	29	courier	courier	PROPN
ftr-289	902	30	,	,	PUNCT
ftr-289	902	31	apr	apr	PROPN
ftr-289	902	32	.	.	PROPN
ftr-289	902	33	25	25	NUM
ftr-289	902	34	,	,	PUNCT
ftr-289	902	35	2013	2013	NUM
ftr-289	902	36	,	,	PUNCT
ftr-289	902	37	http://m.kearneycourier.com/mobile/news/article	http://m.kearneycourier.com/mobile/news/article	X
ftr-289	902	38	_	_	PUNCT
ftr-289	902	39	df18242c-b2dc-5921-9b18-a6d0e173f837.html	df18242c-b2dc-5921-9b18-a6d0e173f837.html	NOUN
ftr-289	902	40	;	;	PUNCT
ftr-289	902	41	police	police	NOUN
ftr-289	902	42	crack	crack	VERB
ftr-289	902	43	down	down	ADP
ftr-289	902	44	on	on	ADP
ftr-289	902	45	distracted	distracted	ADJ
ftr-289	902	46	driving	driving	NOUN
ftr-289	902	47	,	,	PUNCT
ftr-289	902	48	w.	w.	PROPN
ftr-289	902	49	va	va	PROPN
ftr-289	902	50	.	.	PUNCT
ftr-289	903	1	trucking	trucking	NOUN
ftr-289	903	2	ass’n	ass’n	PROPN
ftr-289	903	3	(	(	PUNCT
ftr-289	903	4	apr	apr	NOUN
ftr-289	903	5	.	.	NOUN
ftr-289	903	6	9	9	NUM
ftr-289	903	7	,	,	PUNCT
ftr-289	903	8	2013	2013	NUM
ftr-289	903	9	)	)	PUNCT
ftr-289	903	10	,	,	PUNCT
ftr-289	903	11	www.wvtrucking.com/latestnews/police-crack-down-on-distracted-driving.html	www.wvtrucking.com/latestnews/police-crack-down-on-distracted-driving.html	PROPN
ftr-289	903	12	;	;	PUNCT
ftr-289	903	13	county	county	NOUN
ftr-289	903	14	law	law	NOUN
ftr-289	903	15	enforcement	enforcement	NOUN
ftr-289	903	16	to	to	PART
ftr-289	903	17	crack	crack	VERB
ftr-289	903	18	down	down	ADP
ftr-289	903	19	on	on	ADP
ftr-289	903	20	speeders	speeder	NOUN
ftr-289	903	21	,	,	PUNCT
ftr-289	903	22	tomah	tomah	PROPN
ftr-289	903	23	j.	j.	PROPN
ftr-289	903	24	,	,	PUNCT
ftr-289	903	25	apr	apr	PROPN
ftr-289	903	26	.	.	PROPN
ftr-289	903	27	8	8	NUM
ftr-289	903	28	,	,	PUNCT
ftr-289	903	29	2013	2013	NUM
ftr-289	903	30	,	,	PUNCT
ftr-289	903	31	http://lacrossetribune	http://lacrossetribune	X
ftr-289	903	32	.com	.com	PROPN
ftr-289	903	33	/	/	SYM
ftr-289	903	34	tomahjournal	tomahjournal	ADJ
ftr-289	903	35	/	/	SYM
ftr-289	903	36	news	news	NOUN
ftr-289	903	37	/	/	SYM
ftr-289	903	38	local	local	ADJ
ftr-289	903	39	/	/	SYM
ftr-289	903	40	county	county	NOUN
ftr-289	903	41	-	-	PUNCT
ftr-289	903	42	law	law	NOUN
ftr-289	903	43	-	-	PUNCT
ftr-289	903	44	enforcement	enforcement	NOUN
ftr-289	903	45	-	-	PUNCT
ftr-289	903	46	to	to	ADP
ftr-289	903	47	-	-	PUNCT
ftr-289	903	48	crack	crack	VERB
ftr-289	903	49	-	-	PUNCT
ftr-289	903	50	down	down	ADP
ftr-289	903	51	-	-	PUNCT
ftr-289	903	52	on	on	ADP
ftr-289	903	53	-	-	PUNCT
ftr-289	903	54	speeders/	speeders/	NUM
ftr-289	903	55	article_450cde16-a071-11e2-b740-001a4bcf887a.html	article_450cde16-a071-11e2-b740-001a4bcf887a.html	NOUN
ftr-289	903	56	;	;	PUNCT
ftr-289	903	57	mass	mass	PROPN
ftr-289	903	58	.	.	PROPN
ftr-289	903	59	,	,	PUNCT
ftr-289	903	60	local	local	ADJ
ftr-289	903	61	police	police	NOUN
ftr-289	903	62	vow	vow	NOUN
ftr-289	903	63	crackdown	crackdown	NOUN
ftr-289	903	64	on	on	ADP
ftr-289	903	65	welfare	welfare	PROPN
ftr-289	903	66	fraud	fraud	PROPN
ftr-289	903	67	,	,	PUNCT
ftr-289	904	1	bos	bos	PROPN
ftr-289	904	2	.	.	PROPN
ftr-289	904	3	herald	herald	PROPN
ftr-289	904	4	,	,	PUNCT
ftr-289	904	5	apr	apr	PROPN
ftr-289	904	6	.	.	PROPN
ftr-289	904	7	11	11	NUM
ftr-289	904	8	,	,	PUNCT
ftr-289	904	9	2013	2013	NUM
ftr-289	904	10	,	,	PUNCT
ftr-289	904	11	bostonherald.com/	bostonherald.com/	NOUN
ftr-289	904	12	comments/1062646846	comments/1062646846	NOUN
ftr-289	904	13	;	;	PUNCT
ftr-289	904	14	scott	scott	PROPN
ftr-289	904	15	signs	sign	VERB
ftr-289	904	16	internet	internet	NOUN
ftr-289	904	17	cafe	cafe	NOUN
ftr-289	904	18	ban	ban	NOUN
ftr-289	904	19	,	,	PUNCT
ftr-289	904	20	local	local	ADJ
ftr-289	904	21	police	police	NOUN
ftr-289	904	22	have	have	AUX
ftr-289	904	23	strengthened	strengthen	VERB
ftr-289	904	24	tools	tool	NOUN
ftr-289	904	25	for	for	ADP
ftr-289	904	26	crackdown	crackdown	NOUN
ftr-289	904	27	,	,	PUNCT
ftr-289	904	28	miami	miami	PROPN
ftr-289	904	29	herald	herald	PROPN
ftr-289	904	30	,	,	PUNCT
ftr-289	904	31	apr	apr	PROPN
ftr-289	904	32	.	.	PROPN
ftr-289	904	33	10	10	NUM
ftr-289	904	34	,	,	PUNCT
ftr-289	904	35	2013	2013	NUM
ftr-289	904	36	,	,	PUNCT
ftr-289	904	37	http://miamiherald.typepad.com/nakedpolitics/2013/04/scott-signs-internet-cafe-banclarifications-on-machines-now-in-effect.html	http://miamiherald.typepad.com/nakedpolitics/2013/04/scott-signs-internet-cafe-banclarifications-on-machines-now-in-effect.html	PROPN
ftr-289	904	38	;	;	PUNCT
ftr-289	904	39	michael	michael	PROPN
ftr-289	904	40	n.	n.	PROPN
ftr-289	904	41	price	price	PROPN
ftr-289	904	42	,	,	PUNCT
ftr-289	904	43	10	10	NUM
ftr-289	904	44	arrested	arrest	VERB
ftr-289	904	45	in	in	ADP
ftr-289	904	46	chesco	chesco	PROPN
ftr-289	904	47	heroin	heroin	PROPN
ftr-289	904	48	crackdown	crackdown	NOUN
ftr-289	904	49	,	,	PUNCT
ftr-289	904	50	mercury	mercury	NOUN
ftr-289	904	51	news	news	PROPN
ftr-289	904	52	,	,	PUNCT
ftr-289	904	53	apr	apr	PROPN
ftr-289	904	54	.	.	PROPN
ftr-289	904	55	23	23	NUM
ftr-289	904	56	,	,	PUNCT
ftr-289	904	57	2013	2013	NUM
ftr-289	904	58	,	,	PUNCT
ftr-289	904	59	http://www	http://www	PROPN
ftr-289	904	60	.	.	PUNCT
ftr-289	904	61	pottsmerc.com/article/20130423/news01/130429858/10-arrested-in-chesco-heroinenforcement	pottsmerc.com/article/20130423/news01/130429858/10-arrested-in-chesco-heroinenforcement	PROPN
ftr-289	904	62	project	project	NOUN
ftr-289	904	63	.	.	PUNCT
ftr-289	905	1	362	362	NUM
ftr-289	905	2	florida	florida	PROPN
ftr-289	905	3	tax	tax	NOUN
ftr-289	905	4	review	review	NOUN
ftr-289	905	5	[	[	X
ftr-289	905	6	vol	vol	NOUN
ftr-289	905	7	.	.	PUNCT
ftr-289	906	1	16:6	16:6	NUM
ftr-289	906	2	preparers	preparer	NOUN
ftr-289	906	3	.	.	PUNCT
ftr-289	907	1	146	146	NUM
ftr-289	907	2	to	to	ADP
ftr-289	907	3	the	the	DET
ftr-289	907	4	extent	extent	NOUN
ftr-289	907	5	that	that	PRON
ftr-289	907	6	concentrated	concentrated	ADJ
ftr-289	907	7	enforcement	enforcement	NOUN
ftr-289	907	8	made	make	VERB
ftr-289	907	9	enforcement	enforcement	NOUN
ftr-289	907	10	more	more	ADV
ftr-289	907	11	newsworthy	newsworthy	ADJ
ftr-289	907	12	,	,	PUNCT
ftr-289	907	13	it	it	PRON
ftr-289	907	14	could	could	AUX
ftr-289	907	15	increase	increase	VERB
ftr-289	907	16	the	the	DET
ftr-289	907	17	perceived	perceive	VERB
ftr-289	907	18	costs	cost	NOUN
ftr-289	907	19	of	of	ADP
ftr-289	907	20	noncompliance	noncompliance	NOUN
ftr-289	907	21	,	,	PUNCT
ftr-289	907	22	without	without	ADP
ftr-289	907	23	requiring	require	VERB
ftr-289	907	24	additional	additional	ADJ
ftr-289	907	25	enforcement	enforcement	NOUN
ftr-289	907	26	.	.	PUNCT
ftr-289	908	1	g.	g.	NOUN
ftr-289	908	2	nodes	node	NOUN
ftr-289	908	3	of	of	ADP
ftr-289	908	4	noncompliance	noncompliance	NOUN
ftr-289	908	5	finally	finally	ADV
ftr-289	908	6	,	,	PUNCT
ftr-289	908	7	to	to	ADP
ftr-289	908	8	the	the	DET
ftr-289	908	9	extent	extent	NOUN
ftr-289	908	10	that	that	SCONJ
ftr-289	908	11	nodes	node	NOUN
ftr-289	908	12	of	of	ADP
ftr-289	908	13	noncompliance	noncompliance	NOUN
ftr-289	908	14	can	can	AUX
ftr-289	908	15	be	be	AUX
ftr-289	908	16	identified	identify	VERB
ftr-289	908	17	,	,	PUNCT
ftr-289	908	18	concentrated	concentrated	ADJ
ftr-289	908	19	enforcement	enforcement	NOUN
ftr-289	908	20	would	would	AUX
ftr-289	908	21	be	be	AUX
ftr-289	908	22	most	most	ADV
ftr-289	908	23	effective	effective	ADJ
ftr-289	908	24	if	if	SCONJ
ftr-289	908	25	enforcement	enforcement	NOUN
ftr-289	908	26	concentrated	concentrate	VERB
ftr-289	908	27	on	on	ADP
ftr-289	908	28	such	such	ADJ
ftr-289	908	29	nodes	node	NOUN
ftr-289	908	30	in	in	ADP
ftr-289	908	31	particular	particular	ADJ
ftr-289	908	32	.	.	PUNCT
ftr-289	909	1	this	this	DET
ftr-289	909	2	intuition	intuition	NOUN
ftr-289	909	3	was	be	AUX
ftr-289	909	4	central	central	ADJ
ftr-289	909	5	to	to	ADP
ftr-289	909	6	hot	hot	ADJ
ftr-289	909	7	spots	spot	NOUN
ftr-289	909	8	policing	police	VERB
ftr-289	909	9	,	,	PUNCT
ftr-289	909	10	discussed	discuss	VERB
ftr-289	909	11	in	in	ADP
ftr-289	909	12	part	part	NOUN
ftr-289	909	13	ii	ii	PROPN
ftr-289	909	14	and	and	CCONJ
ftr-289	909	15	(	(	PUNCT
ftr-289	909	16	at	at	ADP
ftr-289	909	17	least	least	ADJ
ftr-289	909	18	according	accord	VERB
ftr-289	909	19	to	to	ADP
ftr-289	909	20	hmrc	hmrc	NOUN
ftr-289	909	21	’s	’s	PART
ftr-289	909	22	own	own	ADJ
ftr-289	909	23	publicity	publicity	NOUN
ftr-289	909	24	)	)	PUNCT
ftr-289	909	25	has	have	AUX
ftr-289	909	26	motivated	motivate	VERB
ftr-289	909	27	the	the	DET
ftr-289	909	28	choice	choice	NOUN
ftr-289	909	29	of	of	ADP
ftr-289	909	30	hmrc	hmrc	NOUN
ftr-289	909	31	’s	’s	PART
ftr-289	909	32	particular	particular	ADJ
ftr-289	909	33	campaigns	campaign	NOUN
ftr-289	909	34	.	.	PUNCT
ftr-289	910	1	while	while	SCONJ
ftr-289	910	2	the	the	DET
ftr-289	910	3	general	general	ADJ
ftr-289	910	4	case	case	NOUN
ftr-289	910	5	for	for	ADP
ftr-289	910	6	concentrated	concentrated	ADJ
ftr-289	910	7	enforcement	enforcement	NOUN
ftr-289	910	8	(	(	PUNCT
ftr-289	910	9	as	as	SCONJ
ftr-289	910	10	set	set	VERB
ftr-289	910	11	forth	forth	ADV
ftr-289	910	12	above	above	ADV
ftr-289	910	13	)	)	PUNCT
ftr-289	910	14	does	do	AUX
ftr-289	910	15	not	not	PART
ftr-289	910	16	depend	depend	VERB
ftr-289	910	17	on	on	ADP
ftr-289	910	18	the	the	DET
ftr-289	910	19	regulated	regulated	ADJ
ftr-289	910	20	parties	party	NOUN
ftr-289	910	21	exhibiting	exhibit	VERB
ftr-289	910	22	differing	differ	VERB
ftr-289	910	23	,	,	PUNCT
ftr-289	910	24	observable	observable	ADJ
ftr-289	910	25	levels	level	NOUN
ftr-289	910	26	of	of	ADP
ftr-289	910	27	compliance	compliance	NOUN
ftr-289	910	28	,	,	PUNCT
ftr-289	910	29	if	if	SCONJ
ftr-289	910	30	differing	differing	ADJ
ftr-289	910	31	levels	level	NOUN
ftr-289	910	32	of	of	ADP
ftr-289	910	33	compliance	compliance	NOUN
ftr-289	910	34	do	do	AUX
ftr-289	910	35	exist	exist	VERB
ftr-289	910	36	,	,	PUNCT
ftr-289	910	37	and	and	CCONJ
ftr-289	910	38	they	they	PRON
ftr-289	910	39	can	can	AUX
ftr-289	910	40	be	be	AUX
ftr-289	910	41	detected	detect	VERB
ftr-289	910	42	,	,	PUNCT
ftr-289	910	43	then	then	ADV
ftr-289	910	44	project	project	NOUN
ftr-289	910	45	resources	resource	NOUN
ftr-289	910	46	should	should	AUX
ftr-289	910	47	be	be	AUX
ftr-289	910	48	concentrated	concentrate	VERB
ftr-289	910	49	in	in	ADP
ftr-289	910	50	problem	problem	NOUN
ftr-289	910	51	areas	area	NOUN
ftr-289	910	52	.	.	PUNCT
ftr-289	911	1	focusing	focus	VERB
ftr-289	911	2	on	on	ADP
ftr-289	911	3	nodes	node	NOUN
ftr-289	911	4	of	of	ADP
ftr-289	911	5	noncompliance	noncompliance	NOUN
ftr-289	911	6	can	can	AUX
ftr-289	911	7	help	help	VERB
ftr-289	911	8	ensure	ensure	VERB
ftr-289	911	9	the	the	DET
ftr-289	911	10	greatest	great	ADJ
ftr-289	911	11	voluntary	voluntary	ADJ
ftr-289	911	12	compliance	compliance	NOUN
ftr-289	911	13	gains	gain	NOUN
ftr-289	911	14	from	from	ADP
ftr-289	911	15	concentrated	concentrated	ADJ
ftr-289	911	16	enforcement	enforcement	NOUN
ftr-289	911	17	,	,	PUNCT
ftr-289	911	18	by	by	ADP
ftr-289	911	19	increasing	increase	VERB
ftr-289	911	20	rates	rate	NOUN
ftr-289	911	21	and	and	CCONJ
ftr-289	911	22	norms	norm	NOUN
ftr-289	911	23	of	of	ADP
ftr-289	911	24	compliance	compliance	NOUN
ftr-289	911	25	where	where	SCONJ
ftr-289	911	26	such	such	ADJ
ftr-289	911	27	increases	increase	NOUN
ftr-289	911	28	are	be	AUX
ftr-289	911	29	most	most	ADV
ftr-289	911	30	needed	need	VERB
ftr-289	911	31	.	.	PUNCT
ftr-289	912	1	at	at	ADP
ftr-289	912	2	the	the	DET
ftr-289	912	3	same	same	ADJ
ftr-289	912	4	time	time	NOUN
ftr-289	912	5	,	,	PUNCT
ftr-289	912	6	focusing	focus	VERB
ftr-289	912	7	on	on	ADP
ftr-289	912	8	nodes	node	NOUN
ftr-289	912	9	of	of	ADP
ftr-289	912	10	noncompliance	noncompliance	NOUN
ftr-289	912	11	can	can	AUX
ftr-289	912	12	help	help	VERB
ftr-289	912	13	keep	keep	VERB
ftr-289	912	14	direct	direct	ADJ
ftr-289	912	15	revenue	revenue	NOUN
ftr-289	912	16	from	from	ADP
ftr-289	912	17	audit	audit	NOUN
ftr-289	912	18	as	as	ADV
ftr-289	912	19	high	high	ADJ
ftr-289	912	20	as	as	ADP
ftr-289	912	21	possible	possible	ADJ
ftr-289	912	22	under	under	ADP
ftr-289	912	23	a	a	DET
ftr-289	912	24	concentrated	concentrated	ADJ
ftr-289	912	25	enforcement	enforcement	NOUN
ftr-289	912	26	approach	approach	NOUN
ftr-289	912	27	.	.	PUNCT
ftr-289	913	1	additionally	additionally	ADV
ftr-289	913	2	,	,	PUNCT
ftr-289	913	3	focusing	focus	VERB
ftr-289	913	4	on	on	ADP
ftr-289	913	5	nodes	node	NOUN
ftr-289	913	6	of	of	ADP
ftr-289	913	7	noncompliance	noncompliance	NOUN
ftr-289	913	8	may	may	AUX
ftr-289	913	9	help	help	VERB
ftr-289	913	10	assure	assure	VERB
ftr-289	913	11	the	the	DET
ftr-289	913	12	public	public	NOUN
ftr-289	913	13	that	that	PRON
ftr-289	913	14	enforcement	enforcement	NOUN
ftr-289	913	15	projects	project	NOUN
ftr-289	913	16	are	be	AUX
ftr-289	913	17	being	be	AUX
ftr-289	913	18	selected	select	VERB
ftr-289	913	19	in	in	ADP
ftr-289	913	20	a	a	DET
ftr-289	913	21	sensible	sensible	ADJ
ftr-289	913	22	and	and	CCONJ
ftr-289	913	23	fair	fair	ADJ
ftr-289	913	24	fashion	fashion	NOUN
ftr-289	913	25	.	.	PUNCT
ftr-289	914	1	ideally	ideally	ADV
ftr-289	914	2	,	,	PUNCT
ftr-289	914	3	enforcement	enforcement	NOUN
ftr-289	914	4	projects	project	NOUN
ftr-289	914	5	would	would	AUX
ftr-289	914	6	be	be	AUX
ftr-289	914	7	chosen	choose	VERB
ftr-289	914	8	through	through	ADP
ftr-289	914	9	a	a	DET
ftr-289	914	10	highly	highly	ADV
ftr-289	914	11	automated	automate	VERB
ftr-289	914	12	system	system	NOUN
ftr-289	914	13	designed	design	VERB
ftr-289	914	14	to	to	PART
ftr-289	914	15	focus	focus	VERB
ftr-289	914	16	on	on	ADP
ftr-289	914	17	nodes	node	NOUN
ftr-289	914	18	of	of	ADP
ftr-289	914	19	noncompliance	noncompliance	NOUN
ftr-289	914	20	.	.	PUNCT
ftr-289	915	1	147	147	NUM
ftr-289	915	2	the	the	DET
ftr-289	915	3	result	result	NOUN
ftr-289	915	4	would	would	AUX
ftr-289	915	5	be	be	AUX
ftr-289	915	6	a	a	DET
ftr-289	915	7	concentrated	concentrated	ADJ
ftr-289	915	8	enforcement	enforcement	NOUN
ftr-289	915	9	system	system	NOUN
ftr-289	915	10	designed	design	VERB
ftr-289	915	11	to	to	PART
ftr-289	915	12	maximize	maximize	VERB
ftr-289	915	13	the	the	DET
ftr-289	915	14	combination	combination	NOUN
ftr-289	915	15	of	of	ADP
ftr-289	915	16	voluntary	voluntary	ADJ
ftr-289	915	17	compliance	compliance	NOUN
ftr-289	915	18	and	and	CCONJ
ftr-289	915	19	direct	direct	ADJ
ftr-289	915	20	revenue	revenue	NOUN
ftr-289	915	21	.	.	PUNCT
ftr-289	916	1	v.	v.	ADP
ftr-289	916	2	application	application	NOUN
ftr-289	916	3	to	to	ADP
ftr-289	916	4	cash	cash	NOUN
ftr-289	916	5	business	business	NOUN
ftr-289	916	6	tax	tax	NOUN
ftr-289	916	7	sector	sector	NOUN
ftr-289	916	8	this	this	DET
ftr-289	916	9	part	part	NOUN
ftr-289	916	10	applies	apply	VERB
ftr-289	916	11	concentrated	concentrated	ADJ
ftr-289	916	12	enforcement	enforcement	NOUN
ftr-289	916	13	to	to	ADP
ftr-289	916	14	the	the	DET
ftr-289	916	15	cash	cash	NOUN
ftr-289	916	16	business	business	NOUN
ftr-289	916	17	tax	tax	NOUN
ftr-289	916	18	sector	sector	NOUN
ftr-289	916	19	and	and	CCONJ
ftr-289	916	20	explores	explore	VERB
ftr-289	916	21	reasons	reason	NOUN
ftr-289	916	22	why	why	SCONJ
ftr-289	916	23	concentrated	concentrated	ADJ
ftr-289	916	24	enforcement	enforcement	NOUN
ftr-289	916	25	might	might	AUX
ftr-289	916	26	help	help	VERB
ftr-289	916	27	stem	stem	VERB
ftr-289	916	28	evasion	evasion	NOUN
ftr-289	916	29	,	,	PUNCT
ftr-289	916	30	as	as	ADV
ftr-289	916	31	well	well	ADV
ftr-289	916	32	as	as	ADP
ftr-289	916	33	potential	potential	ADJ
ftr-289	916	34	problems	problem	NOUN
ftr-289	916	35	.	.	PUNCT
ftr-289	917	1	the	the	DET
ftr-289	917	2	cash	cash	NOUN
ftr-289	917	3	business	business	NOUN
ftr-289	917	4	tax	tax	NOUN
ftr-289	917	5	sector	sector	NOUN
ftr-289	917	6	is	be	AUX
ftr-289	917	7	a	a	DET
ftr-289	917	8	particularly	particularly	ADV
ftr-289	917	9	apt	apt	ADJ
ftr-289	917	10	setting	set	VERB
ftr-289	917	11	for	for	ADP
ftr-289	917	12	analysis	analysis	NOUN
ftr-289	917	13	of	of	ADP
ftr-289	917	14	concentrated	concentrated	ADJ
ftr-289	917	15	enforcement	enforcement	NOUN
ftr-289	917	16	,	,	PUNCT
ftr-289	917	17	because	because	SCONJ
ftr-289	917	18	neither	neither	CCONJ
ftr-289	917	19	classic	classic	ADJ
ftr-289	917	20	deterrence	deterrence	NOUN
ftr-289	917	21	theory	theory	NOUN
ftr-289	917	22	nor	nor	CCONJ
ftr-289	917	23	“	"	PUNCT
ftr-289	917	24	worst	bad	ADJ
ftr-289	917	25	-	-	PUNCT
ftr-289	917	26	first	first	ADJ
ftr-289	917	27	”	"	PUNCT
ftr-289	917	28	methods	method	NOUN
ftr-289	917	29	(	(	PUNCT
ftr-289	917	30	at	at	ADP
ftr-289	917	31	least	least	ADJ
ftr-289	917	32	on	on	ADP
ftr-289	917	33	their	their	PRON
ftr-289	917	34	own	own	ADJ
ftr-289	917	35	)	)	PUNCT
ftr-289	917	36	offer	offer	VERB
ftr-289	917	37	much	much	ADJ
ftr-289	917	38	hope	hope	NOUN
ftr-289	917	39	of	of	ADP
ftr-289	917	40	stemming	stem	VERB
ftr-289	917	41	the	the	DET
ftr-289	917	42	tide	tide	NOUN
ftr-289	917	43	of	of	ADP
ftr-289	917	44	cash	cash	NOUN
ftr-289	917	45	business	business	NOUN
ftr-289	917	46	tax	tax	NOUN
ftr-289	917	47	evasion	evasion	NOUN
ftr-289	917	48	.	.	PUNCT
ftr-289	918	1	146	146	NUM
ftr-289	918	2	.	.	PUNCT
ftr-289	919	1	see	see	VERB
ftr-289	919	2	sources	source	NOUN
ftr-289	919	3	cited	cite	VERB
ftr-289	919	4	supra	supra	PROPN
ftr-289	919	5	note	note	VERB
ftr-289	919	6	87	87	NUM
ftr-289	919	7	.	.	PUNCT
ftr-289	920	1	147	147	NUM
ftr-289	920	2	.	.	PUNCT
ftr-289	921	1	some	some	PRON
ftr-289	921	2	might	might	AUX
ftr-289	921	3	question	question	VERB
ftr-289	921	4	how	how	SCONJ
ftr-289	921	5	well	well	ADV
ftr-289	921	6	the	the	DET
ftr-289	921	7	regulator	regulator	NOUN
ftr-289	921	8	will	will	AUX
ftr-289	921	9	be	be	AUX
ftr-289	921	10	able	able	ADJ
ftr-289	921	11	to	to	PART
ftr-289	921	12	identify	identify	VERB
ftr-289	921	13	nodes	node	NOUN
ftr-289	921	14	of	of	ADP
ftr-289	921	15	noncompliance	noncompliance	NOUN
ftr-289	921	16	.	.	PUNCT
ftr-289	922	1	inaccurate	inaccurate	ADJ
ftr-289	922	2	information	information	NOUN
ftr-289	922	3	about	about	ADP
ftr-289	922	4	nodes	node	NOUN
ftr-289	922	5	of	of	ADP
ftr-289	922	6	noncompliance	noncompliance	NOUN
ftr-289	922	7	may	may	AUX
ftr-289	922	8	weaken	weaken	VERB
ftr-289	922	9	concentrated	concentrated	ADJ
ftr-289	922	10	enforcement	enforcement	NOUN
ftr-289	922	11	,	,	PUNCT
ftr-289	922	12	but	but	CCONJ
ftr-289	922	13	not	not	PART
ftr-289	922	14	relative	relative	ADJ
ftr-289	922	15	to	to	ADP
ftr-289	922	16	the	the	DET
ftr-289	922	17	alternative	alternative	NOUN
ftr-289	922	18	,	,	PUNCT
ftr-289	922	19	a	a	DET
ftr-289	922	20	pure	pure	ADJ
ftr-289	922	21	“	"	PUNCT
ftr-289	922	22	worstfirst	worstfirst	NOUN
ftr-289	922	23	”	"	PUNCT
ftr-289	922	24	approach	approach	NOUN
ftr-289	922	25	,	,	PUNCT
ftr-289	922	26	because	because	SCONJ
ftr-289	922	27	the	the	DET
ftr-289	922	28	latter	latter	NOUN
ftr-289	922	29	would	would	AUX
ftr-289	922	30	similarly	similarly	ADV
ftr-289	922	31	suffer	suffer	VERB
ftr-289	922	32	from	from	ADP
ftr-289	922	33	inaccurate	inaccurate	ADJ
ftr-289	922	34	information	information	NOUN
ftr-289	922	35	.	.	PUNCT
ftr-289	923	1	2014	2014	NUM
ftr-289	923	2	]	]	PUNCT
ftr-289	924	1	concentrated	concentrated	ADJ
ftr-289	924	2	enforcement	enforcement	NOUN
ftr-289	924	3	363	363	NUM
ftr-289	924	4	a.	a.	NOUN
ftr-289	924	5	the	the	DET
ftr-289	924	6	cash	cash	NOUN
ftr-289	924	7	business	business	NOUN
ftr-289	924	8	tax	tax	NOUN
ftr-289	924	9	sector	sector	NOUN
ftr-289	924	10	“	"	PUNCT
ftr-289	924	11	cash	cash	NOUN
ftr-289	924	12	business	business	NOUN
ftr-289	924	13	”	"	PUNCT
ftr-289	924	14	is	be	AUX
ftr-289	924	15	a	a	DET
ftr-289	924	16	common	common	ADJ
ftr-289	924	17	way	way	NOUN
ftr-289	924	18	of	of	ADP
ftr-289	924	19	referring	refer	VERB
ftr-289	924	20	to	to	ADP
ftr-289	924	21	small	small	ADJ
ftr-289	924	22	businesses	business	NOUN
ftr-289	924	23	,	,	PUNCT
ftr-289	924	24	which	which	PRON
ftr-289	924	25	receive	receive	VERB
ftr-289	924	26	a	a	DET
ftr-289	924	27	large	large	ADJ
ftr-289	924	28	portion	portion	NOUN
ftr-289	924	29	of	of	ADP
ftr-289	924	30	their	their	PRON
ftr-289	924	31	receipts	receipt	NOUN
ftr-289	924	32	in	in	ADP
ftr-289	924	33	the	the	DET
ftr-289	924	34	form	form	NOUN
ftr-289	924	35	of	of	ADP
ftr-289	924	36	cash	cash	NOUN
ftr-289	924	37	.	.	PUNCT
ftr-289	925	1	148	148	NUM
ftr-289	925	2	unlike	unlike	ADP
ftr-289	925	3	wage	wage	NOUN
ftr-289	925	4	and	and	CCONJ
ftr-289	925	5	salary	salary	NOUN
ftr-289	925	6	income	income	NOUN
ftr-289	925	7	,	,	PUNCT
ftr-289	925	8	which	which	PRON
ftr-289	925	9	is	be	AUX
ftr-289	925	10	subject	subject	ADJ
ftr-289	925	11	to	to	ADP
ftr-289	925	12	employer	employer	NOUN
ftr-289	925	13	information	information	NOUN
ftr-289	925	14	reporting	reporting	NOUN
ftr-289	925	15	and	and	CCONJ
ftr-289	925	16	withholding	withholding	NOUN
ftr-289	925	17	,	,	PUNCT
ftr-289	925	18	the	the	DET
ftr-289	925	19	cash	cash	NOUN
ftr-289	925	20	revenue	revenue	NOUN
ftr-289	925	21	received	receive	VERB
ftr-289	925	22	by	by	ADP
ftr-289	925	23	cash	cash	NOUN
ftr-289	925	24	businesses	business	NOUN
ftr-289	925	25	generally	generally	ADV
ftr-289	925	26	is	be	AUX
ftr-289	925	27	neither	neither	CCONJ
ftr-289	925	28	reported	report	VERB
ftr-289	925	29	nor	nor	CCONJ
ftr-289	925	30	withheld	withhold	VERB
ftr-289	925	31	by	by	ADP
ftr-289	925	32	a	a	DET
ftr-289	925	33	third	third	ADJ
ftr-289	925	34	party	party	NOUN
ftr-289	925	35	and	and	CCONJ
ftr-289	925	36	is	be	AUX
ftr-289	925	37	very	very	ADV
ftr-289	925	38	difficult	difficult	ADJ
ftr-289	925	39	for	for	SCONJ
ftr-289	925	40	auditors	auditor	NOUN
ftr-289	925	41	to	to	PART
ftr-289	925	42	find	find	VERB
ftr-289	925	43	.	.	PUNCT
ftr-289	926	1	149	149	NUM
ftr-289	926	2	while	while	NOUN
ftr-289	926	3	,	,	PUNCT
ftr-289	926	4	as	as	ADP
ftr-289	926	5	a	a	DET
ftr-289	926	6	result	result	NOUN
ftr-289	926	7	of	of	ADP
ftr-289	926	8	a	a	DET
ftr-289	926	9	new	new	ADJ
ftr-289	926	10	law	law	NOUN
ftr-289	926	11	,	,	PUNCT
ftr-289	926	12	financial	financial	ADJ
ftr-289	926	13	intermediaries	intermediary	NOUN
ftr-289	926	14	must	must	AUX
ftr-289	926	15	report	report	VERB
ftr-289	926	16	to	to	ADP
ftr-289	926	17	the	the	DET
ftr-289	926	18	irs	irs	PROPN
ftr-289	926	19	various	various	ADJ
ftr-289	926	20	credit	credit	NOUN
ftr-289	926	21	card	card	NOUN
ftr-289	926	22	payments	payment	NOUN
ftr-289	926	23	made	make	VERB
ftr-289	926	24	to	to	ADP
ftr-289	926	25	small	small	ADJ
ftr-289	926	26	businesses	business	NOUN
ftr-289	926	27	,	,	PUNCT
ftr-289	926	28	these	these	DET
ftr-289	926	29	rules	rule	NOUN
ftr-289	926	30	do	do	AUX
ftr-289	926	31	not	not	PART
ftr-289	926	32	yield	yield	VERB
ftr-289	926	33	any	any	DET
ftr-289	926	34	reporting	reporting	NOUN
ftr-289	926	35	of	of	ADP
ftr-289	926	36	cash	cash	NOUN
ftr-289	926	37	receipts	receipt	NOUN
ftr-289	926	38	.	.	PUNCT
ftr-289	927	1	150	150	NUM
ftr-289	927	2	additionally	additionally	ADV
ftr-289	927	3	,	,	PUNCT
ftr-289	927	4	while	while	SCONJ
ftr-289	927	5	cash	cash	NOUN
ftr-289	927	6	payments	payment	NOUN
ftr-289	927	7	greater	great	ADJ
ftr-289	927	8	than	than	ADP
ftr-289	927	9	$	$	SYM
ftr-289	927	10	600	600	NUM
ftr-289	927	11	made	make	VERB
ftr-289	927	12	from	from	ADP
ftr-289	927	13	a	a	DET
ftr-289	927	14	trade	trade	NOUN
ftr-289	927	15	or	or	CCONJ
ftr-289	927	16	business	business	NOUN
ftr-289	927	17	to	to	ADP
ftr-289	927	18	an	an	DET
ftr-289	927	19	unincorporated	unincorporated	ADJ
ftr-289	927	20	service	service	NOUN
ftr-289	927	21	provider	provider	NOUN
ftr-289	927	22	are	be	AUX
ftr-289	927	23	subject	subject	ADJ
ftr-289	927	24	to	to	ADP
ftr-289	927	25	information	information	NOUN
ftr-289	927	26	reporting	reporting	NOUN
ftr-289	927	27	,	,	PUNCT
ftr-289	927	28	these	these	DET
ftr-289	927	29	rules	rule	NOUN
ftr-289	927	30	have	have	AUX
ftr-289	927	31	limited	limit	VERB
ftr-289	927	32	reach	reach	NOUN
ftr-289	927	33	and	and	CCONJ
ftr-289	927	34	are	be	AUX
ftr-289	927	35	often	often	ADV
ftr-289	927	36	violated	violate	VERB
ftr-289	927	37	.	.	PUNCT
ftr-289	928	1	151	151	NUM
ftr-289	928	2	for	for	ADP
ftr-289	928	3	example	example	NOUN
ftr-289	928	4	,	,	PUNCT
ftr-289	928	5	service	service	NOUN
ftr-289	928	6	providers	provider	NOUN
ftr-289	928	7	can	can	AUX
ftr-289	928	8	incorporate	incorporate	VERB
ftr-289	928	9	in	in	ADP
ftr-289	928	10	order	order	NOUN
ftr-289	928	11	to	to	PART
ftr-289	928	12	avoid	avoid	VERB
ftr-289	928	13	the	the	DET
ftr-289	928	14	reach	reach	NOUN
ftr-289	928	15	of	of	ADP
ftr-289	928	16	the	the	DET
ftr-289	928	17	reporting	reporting	NOUN
ftr-289	928	18	requirement	requirement	NOUN
ftr-289	928	19	.	.	PUNCT
ftr-289	929	1	152	152	NUM
ftr-289	929	2	complying	comply	VERB
ftr-289	929	3	with	with	ADP
ftr-289	929	4	the	the	DET
ftr-289	929	5	reporting	reporting	NOUN
ftr-289	929	6	requirements	requirement	NOUN
ftr-289	929	7	is	be	AUX
ftr-289	929	8	also	also	ADV
ftr-289	929	9	arguably	arguably	ADV
ftr-289	929	10	quite	quite	ADV
ftr-289	929	11	burdensome	burdensome	ADJ
ftr-289	929	12	,	,	PUNCT
ftr-289	929	13	and	and	CCONJ
ftr-289	929	14	many	many	ADJ
ftr-289	929	15	service	service	NOUN
ftr-289	929	16	recipients	recipient	NOUN
ftr-289	929	17	simply	simply	ADV
ftr-289	929	18	do	do	AUX
ftr-289	929	19	not	not	PART
ftr-289	929	20	comply	comply	VERB
ftr-289	929	21	.	.	PUNCT
ftr-289	930	1	153	153	NUM
ftr-289	930	2	crucially	crucially	ADV
ftr-289	930	3	,	,	PUNCT
ftr-289	930	4	cash	cash	NOUN
ftr-289	930	5	payments	payment	NOUN
ftr-289	930	6	for	for	ADP
ftr-289	930	7	goods	good	NOUN
ftr-289	930	8	are	be	AUX
ftr-289	930	9	not	not	PART
ftr-289	930	10	subject	subject	ADJ
ftr-289	930	11	to	to	ADP
ftr-289	930	12	information	information	NOUN
ftr-289	930	13	reporting	reporting	NOUN
ftr-289	930	14	rules	rule	NOUN
ftr-289	930	15	at	at	ADV
ftr-289	930	16	all	all	ADV
ftr-289	930	17	.	.	PUNCT
ftr-289	931	1	154	154	NUM
ftr-289	931	2	the	the	DET
ftr-289	931	3	cash	cash	NOUN
ftr-289	931	4	business	business	NOUN
ftr-289	931	5	tax	tax	NOUN
ftr-289	931	6	sector	sector	NOUN
ftr-289	931	7	is	be	AUX
ftr-289	931	8	a	a	DET
ftr-289	931	9	striking	striking	ADJ
ftr-289	931	10	example	example	NOUN
ftr-289	931	11	of	of	ADP
ftr-289	931	12	how	how	SCONJ
ftr-289	931	13	real	real	ADJ
ftr-289	931	14	-	-	PUNCT
ftr-289	931	15	world	world	NOUN
ftr-289	931	16	limitations	limitation	NOUN
ftr-289	931	17	on	on	ADP
ftr-289	931	18	probability	probability	NOUN
ftr-289	931	19	of	of	ADP
ftr-289	931	20	detection	detection	NOUN
ftr-289	931	21	and	and	CCONJ
ftr-289	931	22	penalties	penalty	NOUN
ftr-289	931	23	can	can	AUX
ftr-289	931	24	leave	leave	VERB
ftr-289	931	25	classic	classic	ADJ
ftr-289	931	26	deterrence	deterrence	NOUN
ftr-289	931	27	theory	theory	NOUN
ftr-289	931	28	with	with	ADP
ftr-289	931	29	few	few	ADJ
ftr-289	931	30	useful	useful	ADJ
ftr-289	931	31	prescriptions	prescription	NOUN
ftr-289	931	32	for	for	ADP
ftr-289	931	33	addressing	address	VERB
ftr-289	931	34	the	the	DET
ftr-289	931	35	most	most	ADJ
ftr-289	931	36	148	148	NUM
ftr-289	931	37	.	.	PUNCT
ftr-289	932	1	see	see	VERB
ftr-289	932	2	,	,	PUNCT
ftr-289	932	3	e.g.	e.g.	ADV
ftr-289	932	4	,	,	PUNCT
ftr-289	932	5	susan	susan	PROPN
ftr-289	932	6	cleary	cleary	PROPN
ftr-289	932	7	morse	morse	PROPN
ftr-289	932	8	et	et	PROPN
ftr-289	932	9	al	al	PROPN
ftr-289	932	10	.	.	PROPN
ftr-289	932	11	,	,	PUNCT
ftr-289	932	12	cash	cash	NOUN
ftr-289	932	13	businesses	business	NOUN
ftr-289	932	14	and	and	CCONJ
ftr-289	932	15	tax	tax	NOUN
ftr-289	932	16	evasion	evasion	NOUN
ftr-289	932	17	,	,	PUNCT
ftr-289	932	18	20	20	NUM
ftr-289	932	19	stan	stan	NOUN
ftr-289	932	20	.	.	PUNCT
ftr-289	933	1	l.	l.	PROPN
ftr-289	933	2	&	&	CCONJ
ftr-289	933	3	pol’y	pol’y	NOUN
ftr-289	933	4	rev	rev	PROPN
ftr-289	933	5	.	.	PROPN
ftr-289	933	6	37	37	NUM
ftr-289	933	7	,	,	PUNCT
ftr-289	933	8	37–38	37–38	NUM
ftr-289	933	9	(	(	PUNCT
ftr-289	933	10	2009	2009	NUM
ftr-289	933	11	)	)	PUNCT
ftr-289	934	1	[	[	X
ftr-289	934	2	hereinafter	hereinafter	NOUN
ftr-289	934	3	morse	morse	NOUN
ftr-289	934	4	et	et	PROPN
ftr-289	934	5	al	al	PROPN
ftr-289	934	6	.	.	PROPN
ftr-289	934	7	,	,	PUNCT
ftr-289	934	8	cash	cash	NOUN
ftr-289	934	9	businesses	business	NOUN
ftr-289	934	10	]	]	PUNCT
ftr-289	934	11	(	(	PUNCT
ftr-289	934	12	describing	describe	VERB
ftr-289	934	13	small	small	ADJ
ftr-289	934	14	business	business	NOUN
ftr-289	934	15	tax	tax	NOUN
ftr-289	934	16	evasion	evasion	NOUN
ftr-289	934	17	and	and	CCONJ
ftr-289	934	18	attributing	attribute	VERB
ftr-289	934	19	problem	problem	NOUN
ftr-289	934	20	largely	largely	ADV
ftr-289	934	21	to	to	ADP
ftr-289	934	22	cash	cash	NOUN
ftr-289	934	23	payments	payment	NOUN
ftr-289	934	24	)	)	PUNCT
ftr-289	934	25	.	.	PUNCT
ftr-289	935	1	149	149	NUM
ftr-289	935	2	.	.	PUNCT
ftr-289	936	1	robert	robert	PROPN
ftr-289	936	2	a.	a.	PROPN
ftr-289	936	3	kagan	kagan	PROPN
ftr-289	936	4	,	,	PUNCT
ftr-289	936	5	on	on	ADP
ftr-289	936	6	the	the	DET
ftr-289	936	7	visibility	visibility	NOUN
ftr-289	936	8	of	of	ADP
ftr-289	936	9	income	income	NOUN
ftr-289	936	10	tax	tax	NOUN
ftr-289	936	11	law	law	NOUN
ftr-289	936	12	violations	violation	NOUN
ftr-289	936	13	,	,	PUNCT
ftr-289	936	14	in	in	ADP
ftr-289	936	15	2	2	NUM
ftr-289	936	16	taxpayer	taxpayer	NOUN
ftr-289	936	17	compliance	compliance	NOUN
ftr-289	936	18	76	76	NUM
ftr-289	936	19	,	,	PUNCT
ftr-289	936	20	81–83	81–83	NUM
ftr-289	936	21	(	(	PUNCT
ftr-289	936	22	jeffrey	jeffrey	PROPN
ftr-289	936	23	a.	a.	PROPN
ftr-289	936	24	roth	roth	PROPN
ftr-289	936	25	&	&	CCONJ
ftr-289	936	26	john	john	PROPN
ftr-289	936	27	t.	t.	PROPN
ftr-289	936	28	scholz	scholz	PROPN
ftr-289	936	29	eds	eds	PROPN
ftr-289	936	30	.	.	PROPN
ftr-289	936	31	,	,	PUNCT
ftr-289	936	32	1989	1989	NUM
ftr-289	936	33	)	)	PUNCT
ftr-289	937	1	[	[	X
ftr-289	937	2	hereinafter	hereinafter	NOUN
ftr-289	937	3	kagan	kagan	NOUN
ftr-289	937	4	,	,	PUNCT
ftr-289	937	5	income	income	NOUN
ftr-289	937	6	tax	tax	NOUN
ftr-289	937	7	violations	violation	NOUN
ftr-289	937	8	]	]	PUNCT
ftr-289	937	9	(	(	PUNCT
ftr-289	937	10	discussing	discuss	VERB
ftr-289	937	11	visibility	visibility	NOUN
ftr-289	937	12	of	of	ADP
ftr-289	937	13	various	various	ADJ
ftr-289	937	14	sources	source	NOUN
ftr-289	937	15	of	of	ADP
ftr-289	937	16	income	income	NOUN
ftr-289	937	17	and	and	CCONJ
ftr-289	937	18	concluding	conclude	VERB
ftr-289	937	19	that	that	DET
ftr-289	937	20	visibility	visibility	NOUN
ftr-289	937	21	“	"	PUNCT
ftr-289	937	22	appears	appear	VERB
ftr-289	937	23	to	to	PART
ftr-289	937	24	be	be	AUX
ftr-289	937	25	an	an	DET
ftr-289	937	26	enormously	enormously	ADV
ftr-289	937	27	important	important	ADJ
ftr-289	937	28	factor	factor	NOUN
ftr-289	937	29	–	–	PUNCT
ftr-289	937	30	and	and	CCONJ
ftr-289	937	31	perhaps	perhaps	ADV
ftr-289	937	32	the	the	DET
ftr-289	937	33	most	most	ADV
ftr-289	937	34	important	important	ADJ
ftr-289	937	35	factor	factor	NOUN
ftr-289	937	36	–	–	PUNCT
ftr-289	937	37	in	in	ADP
ftr-289	937	38	shaping	shape	VERB
ftr-289	937	39	compliance	compliance	NOUN
ftr-289	937	40	rates	rate	NOUN
ftr-289	937	41	”	"	PUNCT
ftr-289	937	42	)	)	PUNCT
ftr-289	937	43	.	.	PUNCT
ftr-289	938	1	150	150	NUM
ftr-289	938	2	.	.	PUNCT
ftr-289	938	3	i.r.c	i.r.c	NOUN
ftr-289	938	4	.	.	PUNCT
ftr-289	939	1	§	§	PROPN
ftr-289	939	2	6050w	6050w	NUM
ftr-289	939	3	;	;	PUNCT
ftr-289	939	4	leandra	leandra	PROPN
ftr-289	939	5	lederman	lederman	PROPN
ftr-289	939	6	,	,	PUNCT
ftr-289	939	7	reducing	reduce	VERB
ftr-289	939	8	information	information	NOUN
ftr-289	939	9	gaps	gap	NOUN
ftr-289	939	10	to	to	PART
ftr-289	939	11	reduce	reduce	VERB
ftr-289	939	12	the	the	DET
ftr-289	939	13	tax	tax	NOUN
ftr-289	939	14	gap	gap	NOUN
ftr-289	939	15	:	:	PUNCT
ftr-289	939	16	when	when	SCONJ
ftr-289	939	17	is	be	AUX
ftr-289	939	18	information	information	NOUN
ftr-289	939	19	reporting	reporting	NOUN
ftr-289	939	20	warranted	warrant	VERB
ftr-289	939	21	?	?	PUNCT
ftr-289	939	22	,	,	PUNCT
ftr-289	939	23	78	78	NUM
ftr-289	939	24	fordham	fordham	PROPN
ftr-289	939	25	l.	l.	PROPN
ftr-289	939	26	rev	rev	PROPN
ftr-289	939	27	.	.	PROPN
ftr-289	939	28	1733	1733	NUM
ftr-289	939	29	,	,	PUNCT
ftr-289	939	30	1757	1757	NUM
ftr-289	939	31	(	(	PUNCT
ftr-289	939	32	2010	2010	NUM
ftr-289	939	33	)	)	PUNCT
ftr-289	940	1	[	[	X
ftr-289	940	2	hereinafter	hereinafter	NOUN
ftr-289	940	3	lederman	lederman	NOUN
ftr-289	940	4	,	,	PUNCT
ftr-289	940	5	reducing	reduce	VERB
ftr-289	940	6	information	information	NOUN
ftr-289	940	7	gaps	gap	NOUN
ftr-289	940	8	]	]	PUNCT
ftr-289	940	9	.	.	PUNCT
ftr-289	941	1	151	151	NUM
ftr-289	941	2	.	.	PUNCT
ftr-289	941	3	see	see	VERB
ftr-289	941	4	i.r.c	i.r.c	NOUN
ftr-289	941	5	.	.	PUNCT
ftr-289	942	1	§	§	PROPN
ftr-289	942	2	6041a	6041a	NOUN
ftr-289	942	3	.	.	PUNCT
ftr-289	943	1	152	152	NUM
ftr-289	943	2	.	.	PUNCT
ftr-289	944	1	u.s	u.s	PROPN
ftr-289	944	2	.	.	PROPN
ftr-289	944	3	gov’t	gov’t	PROPN
ftr-289	944	4	accountability	accountability	NOUN
ftr-289	944	5	office	office	NOUN
ftr-289	944	6	,	,	PUNCT
ftr-289	944	7	gao-07	gao-07	NOUN
ftr-289	944	8	-	-	SYM
ftr-289	944	9	1014	1014	NUM
ftr-289	944	10	,	,	PUNCT
ftr-289	944	11	tax	tax	NOUN
ftr-289	944	12	gap	gap	NOUN
ftr-289	944	13	:	:	PUNCT
ftr-289	944	14	a	a	DET
ftr-289	944	15	strategy	strategy	NOUN
ftr-289	944	16	for	for	ADP
ftr-289	944	17	reducing	reduce	VERB
ftr-289	944	18	the	the	DET
ftr-289	944	19	gap	gap	NOUN
ftr-289	944	20	should	should	AUX
ftr-289	944	21	include	include	VERB
ftr-289	944	22	options	option	NOUN
ftr-289	944	23	for	for	ADP
ftr-289	944	24	addressing	address	VERB
ftr-289	944	25	sole	sole	ADJ
ftr-289	944	26	proprietor	proprietor	NOUN
ftr-289	944	27	noncompliance	noncompliance	NOUN
ftr-289	944	28	17	17	NUM
ftr-289	944	29	(	(	PUNCT
ftr-289	944	30	2007	2007	NUM
ftr-289	944	31	)	)	PUNCT
ftr-289	945	1	[	[	X
ftr-289	945	2	hereinafter	hereinafter	NOUN
ftr-289	945	3	strategy	strategy	NOUN
ftr-289	945	4	for	for	ADP
ftr-289	945	5	reducing	reduce	VERB
ftr-289	945	6	the	the	DET
ftr-289	945	7	gap	gap	NOUN
ftr-289	945	8	]	]	PUNCT
ftr-289	945	9	.	.	PUNCT
ftr-289	946	1	153	153	NUM
ftr-289	946	2	.	.	PUNCT
ftr-289	947	1	i	i	PRON
ftr-289	947	2	d.	d.	PROPN
ftr-289	947	3	at	at	ADP
ftr-289	947	4	17	17	NUM
ftr-289	947	5	(	(	PUNCT
ftr-289	947	6	discussing	discuss	VERB
ftr-289	947	7	difficulties	difficulty	NOUN
ftr-289	947	8	in	in	ADP
ftr-289	947	9	filing	file	VERB
ftr-289	947	10	information	information	NOUN
ftr-289	947	11	returns	return	NOUN
ftr-289	947	12	and	and	CCONJ
ftr-289	947	13	various	various	ADJ
ftr-289	947	14	exemptions	exemption	NOUN
ftr-289	947	15	,	,	PUNCT
ftr-289	947	16	which	which	PRON
ftr-289	947	17	reduce	reduce	VERB
ftr-289	947	18	the	the	DET
ftr-289	947	19	compliance	compliance	NOUN
ftr-289	947	20	with	with	ADP
ftr-289	947	21	the	the	DET
ftr-289	947	22	information	information	NOUN
ftr-289	947	23	reporting	reporting	NOUN
ftr-289	947	24	requirements	requirement	NOUN
ftr-289	947	25	)	)	PUNCT
ftr-289	947	26	.	.	PUNCT
ftr-289	948	1	154	154	NUM
ftr-289	948	2	.	.	PUNCT
ftr-289	949	1	a	a	DET
ftr-289	949	2	recent	recent	ADJ
ftr-289	949	3	attempt	attempt	NOUN
ftr-289	949	4	to	to	PART
ftr-289	949	5	require	require	VERB
ftr-289	949	6	businesses	business	NOUN
ftr-289	949	7	to	to	PART
ftr-289	949	8	report	report	VERB
ftr-289	949	9	cash	cash	NOUN
ftr-289	949	10	payments	payment	NOUN
ftr-289	949	11	for	for	ADP
ftr-289	949	12	goods	good	NOUN
ftr-289	949	13	in	in	ADP
ftr-289	949	14	excess	excess	NOUN
ftr-289	949	15	of	of	ADP
ftr-289	949	16	$	$	SYM
ftr-289	949	17	600	600	NUM
ftr-289	949	18	was	be	AUX
ftr-289	949	19	quite	quite	ADV
ftr-289	949	20	unpopular	unpopular	ADJ
ftr-289	949	21	,	,	PUNCT
ftr-289	949	22	and	and	CCONJ
ftr-289	949	23	it	it	PRON
ftr-289	949	24	was	be	AUX
ftr-289	949	25	quickly	quickly	ADV
ftr-289	949	26	repealed	repeal	VERB
ftr-289	949	27	.	.	PUNCT
ftr-289	950	1	comprehensive	comprehensive	ADJ
ftr-289	950	2	1099	1099	NUM
ftr-289	950	3	taxpayer	taxpayer	NOUN
ftr-289	950	4	protection	protection	NOUN
ftr-289	950	5	and	and	CCONJ
ftr-289	950	6	repayment	repayment	NOUN
ftr-289	950	7	of	of	ADP
ftr-289	950	8	exchange	exchange	NOUN
ftr-289	950	9	subsidy	subsidy	NOUN
ftr-289	950	10	overpayments	overpayment	NOUN
ftr-289	950	11	act	act	NOUN
ftr-289	950	12	of	of	ADP
ftr-289	950	13	2011	2011	NUM
ftr-289	950	14	,	,	PUNCT
ftr-289	950	15	h.r	h.r	PROPN
ftr-289	950	16	.	.	PROPN
ftr-289	950	17	4	4	NUM
ftr-289	950	18	,	,	PUNCT
ftr-289	950	19	112th	112th	PROPN
ftr-289	950	20	cong	cong	NOUN
ftr-289	950	21	.	.	PUNCT
ftr-289	951	1	(	(	PUNCT
ftr-289	951	2	2011	2011	NUM
ftr-289	951	3	)	)	PUNCT
ftr-289	951	4	.	.	PUNCT
ftr-289	952	1	364	364	NUM
ftr-289	952	2	florida	florida	PROPN
ftr-289	952	3	tax	tax	NOUN
ftr-289	952	4	review	review	NOUN
ftr-289	952	5	[	[	X
ftr-289	952	6	vol	vol	NOUN
ftr-289	952	7	.	.	PUNCT
ftr-289	953	1	16:6	16:6	NUM
ftr-289	953	2	pressing	press	VERB
ftr-289	953	3	compliance	compliance	NOUN
ftr-289	953	4	problems	problem	NOUN
ftr-289	953	5	.	.	PUNCT
ftr-289	954	1	the	the	DET
ftr-289	954	2	significant	significant	ADJ
ftr-289	954	3	limitations	limitation	NOUN
ftr-289	954	4	on	on	ADP
ftr-289	954	5	information	information	NOUN
ftr-289	954	6	reporting	reporting	NOUN
ftr-289	954	7	discussed	discuss	VERB
ftr-289	954	8	above	above	ADP
ftr-289	954	9	make	make	VERB
ftr-289	954	10	detecting	detect	VERB
ftr-289	954	11	cash	cash	NOUN
ftr-289	954	12	income	income	NOUN
ftr-289	954	13	underreporting	underreporte	VERB
ftr-289	954	14	quite	quite	ADV
ftr-289	954	15	expensive	expensive	ADJ
ftr-289	954	16	,	,	PUNCT
ftr-289	954	17	thereby	thereby	ADV
ftr-289	954	18	limiting	limit	VERB
ftr-289	954	19	the	the	DET
ftr-289	954	20	likelihood	likelihood	NOUN
ftr-289	954	21	of	of	ADP
ftr-289	954	22	detection	detection	NOUN
ftr-289	954	23	,	,	PUNCT
ftr-289	954	24	the	the	DET
ftr-289	954	25	first	first	ADJ
ftr-289	954	26	arm	arm	NOUN
ftr-289	954	27	of	of	ADP
ftr-289	954	28	classic	classic	ADJ
ftr-289	954	29	deterrence	deterrence	NOUN
ftr-289	954	30	theory	theory	NOUN
ftr-289	954	31	.	.	PUNCT
ftr-289	955	1	155	155	NUM
ftr-289	955	2	making	make	VERB
ftr-289	955	3	the	the	DET
ftr-289	955	4	problem	problem	NOUN
ftr-289	955	5	worse	worse	ADV
ftr-289	955	6	,	,	PUNCT
ftr-289	955	7	the	the	DET
ftr-289	955	8	cash	cash	NOUN
ftr-289	955	9	business	business	NOUN
ftr-289	955	10	tax	tax	NOUN
ftr-289	955	11	sector	sector	NOUN
ftr-289	955	12	is	be	AUX
ftr-289	955	13	quite	quite	ADV
ftr-289	955	14	large	large	ADJ
ftr-289	955	15	,	,	PUNCT
ftr-289	955	16	relative	relative	ADJ
ftr-289	955	17	to	to	ADP
ftr-289	955	18	the	the	DET
ftr-289	955	19	available	available	ADJ
ftr-289	955	20	irs	irs	PROPN
ftr-289	955	21	enforcement	enforcement	NOUN
ftr-289	955	22	resources	resource	NOUN
ftr-289	955	23	.	.	PUNCT
ftr-289	956	1	for	for	ADP
ftr-289	956	2	instance	instance	NOUN
ftr-289	956	3	,	,	PUNCT
ftr-289	956	4	the	the	DET
ftr-289	956	5	gao	gao	PROPN
ftr-289	956	6	reported	report	VERB
ftr-289	956	7	in	in	ADP
ftr-289	956	8	2007	2007	NUM
ftr-289	956	9	that	that	SCONJ
ftr-289	956	10	the	the	DET
ftr-289	956	11	irs	irs	PROPN
ftr-289	956	12	’s	’s	PART
ftr-289	956	13	enforcement	enforcement	NOUN
ftr-289	956	14	programs	program	NOUN
ftr-289	956	15	annually	annually	ADV
ftr-289	956	16	contact	contact	VERB
ftr-289	956	17	less	less	ADJ
ftr-289	956	18	than	than	ADP
ftr-289	956	19	five	five	NUM
ftr-289	956	20	percent	percent	NOUN
ftr-289	956	21	of	of	ADP
ftr-289	956	22	estimated	estimate	VERB
ftr-289	956	23	noncompliant	noncompliant	ADJ
ftr-289	956	24	sole	sole	ADJ
ftr-289	956	25	proprietors	proprietor	NOUN
ftr-289	956	26	.	.	PUNCT
ftr-289	957	1	156	156	NUM
ftr-289	957	2	a	a	DET
ftr-289	957	3	principal	principal	ADJ
ftr-289	957	4	explanation	explanation	NOUN
ftr-289	957	5	for	for	ADP
ftr-289	957	6	this	this	DET
ftr-289	957	7	statistic	statistic	NOUN
ftr-289	957	8	is	be	AUX
ftr-289	957	9	that	that	SCONJ
ftr-289	957	10	finding	find	VERB
ftr-289	957	11	cash	cash	NOUN
ftr-289	957	12	business	business	NOUN
ftr-289	957	13	evasion	evasion	NOUN
ftr-289	957	14	requires	require	VERB
ftr-289	957	15	intensive	intensive	ADJ
ftr-289	957	16	and	and	CCONJ
ftr-289	957	17	expensive	expensive	ADJ
ftr-289	957	18	audits	audit	NOUN
ftr-289	957	19	,	,	PUNCT
ftr-289	957	20	which	which	PRON
ftr-289	957	21	the	the	DET
ftr-289	957	22	limited	limited	ADJ
ftr-289	957	23	enforcement	enforcement	NOUN
ftr-289	957	24	resources	resource	NOUN
ftr-289	957	25	can	can	AUX
ftr-289	957	26	not	not	PART
ftr-289	957	27	yield	yield	VERB
ftr-289	957	28	in	in	ADP
ftr-289	957	29	sufficient	sufficient	ADJ
ftr-289	957	30	quantities	quantity	NOUN
ftr-289	957	31	.	.	PUNCT
ftr-289	958	1	157	157	NUM
ftr-289	958	2	penalties	penalty	NOUN
ftr-289	958	3	,	,	PUNCT
ftr-289	958	4	the	the	DET
ftr-289	958	5	second	second	ADJ
ftr-289	958	6	arm	arm	NOUN
ftr-289	958	7	of	of	ADP
ftr-289	958	8	classic	classic	ADJ
ftr-289	958	9	deterrence	deterrence	NOUN
ftr-289	958	10	theory	theory	NOUN
ftr-289	958	11	,	,	PUNCT
ftr-289	958	12	do	do	AUX
ftr-289	958	13	not	not	PART
ftr-289	958	14	nearly	nearly	ADV
ftr-289	958	15	make	make	VERB
ftr-289	958	16	up	up	ADP
ftr-289	958	17	for	for	ADP
ftr-289	958	18	this	this	DET
ftr-289	958	19	deficiency	deficiency	NOUN
ftr-289	958	20	in	in	ADP
ftr-289	958	21	the	the	DET
ftr-289	958	22	probability	probability	NOUN
ftr-289	958	23	of	of	ADP
ftr-289	958	24	detection	detection	NOUN
ftr-289	958	25	.	.	PUNCT
ftr-289	959	1	while	while	SCONJ
ftr-289	959	2	civil	civil	ADJ
ftr-289	959	3	fraud	fraud	NOUN
ftr-289	959	4	penalties	penalty	NOUN
ftr-289	959	5	exist	exist	VERB
ftr-289	959	6	for	for	ADP
ftr-289	959	7	underpayments	underpayment	NOUN
ftr-289	959	8	of	of	ADP
ftr-289	959	9	tax	tax	NOUN
ftr-289	959	10	due	due	ADP
ftr-289	959	11	to	to	ADP
ftr-289	959	12	fraud	fraud	NOUN
ftr-289	959	13	,	,	PUNCT
ftr-289	959	14	158	158	NUM
ftr-289	959	15	and	and	CCONJ
ftr-289	959	16	criminal	criminal	ADJ
ftr-289	959	17	penalties	penalty	NOUN
ftr-289	959	18	for	for	ADP
ftr-289	959	19	tax	tax	NOUN
ftr-289	959	20	evasion	evasion	NOUN
ftr-289	959	21	are	be	AUX
ftr-289	959	22	possible	possible	ADJ
ftr-289	959	23	,	,	PUNCT
ftr-289	959	24	159	159	NUM
ftr-289	959	25	tax	tax	NOUN
ftr-289	959	26	penalties	penalty	NOUN
ftr-289	959	27	are	be	AUX
ftr-289	959	28	imposed	impose	VERB
ftr-289	959	29	surprisingly	surprisingly	ADV
ftr-289	959	30	rarely	rarely	ADV
ftr-289	959	31	.	.	PUNCT
ftr-289	960	1	160	160	NUM
ftr-289	960	2	participants	participant	NOUN
ftr-289	960	3	in	in	ADP
ftr-289	960	4	the	the	DET
ftr-289	960	5	cash	cash	NOUN
ftr-289	960	6	business	business	NOUN
ftr-289	960	7	tax	tax	NOUN
ftr-289	960	8	sector	sector	NOUN
ftr-289	960	9	report	report	VERB
ftr-289	960	10	a	a	DET
ftr-289	960	11	correspondingly	correspondingly	ADV
ftr-289	960	12	low	low	ADJ
ftr-289	960	13	fear	fear	NOUN
ftr-289	960	14	of	of	ADP
ftr-289	960	15	penalties	penalty	NOUN
ftr-289	960	16	.	.	PUNCT
ftr-289	961	1	161	161	NUM
ftr-289	961	2	the	the	DET
ftr-289	961	3	result	result	NOUN
ftr-289	961	4	of	of	ADP
ftr-289	961	5	these	these	DET
ftr-289	961	6	practical	practical	ADJ
ftr-289	961	7	constraints	constraint	NOUN
ftr-289	961	8	has	have	AUX
ftr-289	961	9	been	be	AUX
ftr-289	961	10	massive	massive	ADJ
ftr-289	961	11	tax	tax	NOUN
ftr-289	961	12	evasion	evasion	NOUN
ftr-289	961	13	by	by	ADP
ftr-289	961	14	cash	cash	NOUN
ftr-289	961	15	business	business	NOUN
ftr-289	961	16	taxpayers	taxpayer	NOUN
ftr-289	961	17	.	.	PUNCT
ftr-289	962	1	in	in	ADP
ftr-289	962	2	2006	2006	NUM
ftr-289	962	3	,	,	PUNCT
ftr-289	962	4	individual	individual	ADJ
ftr-289	962	5	business	business	NOUN
ftr-289	962	6	income	income	NOUN
ftr-289	962	7	tax	tax	NOUN
ftr-289	962	8	liability	liability	NOUN
ftr-289	962	9	alone	alone	ADV
ftr-289	962	10	was	be	AUX
ftr-289	962	11	underreported	underreporte	VERB
ftr-289	962	12	by	by	ADP
ftr-289	962	13	$	$	SYM
ftr-289	962	14	122	122	NUM
ftr-289	962	15	billion	billion	NUM
ftr-289	962	16	on	on	ADP
ftr-289	962	17	top	top	NOUN
ftr-289	962	18	of	of	ADP
ftr-289	962	19	additional	additional	ADJ
ftr-289	962	20	payroll	payroll	NOUN
ftr-289	962	21	,	,	PUNCT
ftr-289	962	22	employment	employment	NOUN
ftr-289	962	23	,	,	PUNCT
ftr-289	962	24	and	and	CCONJ
ftr-289	962	25	self	self	NOUN
ftr-289	962	26	-	-	PUNCT
ftr-289	962	27	employment	employment	NOUN
ftr-289	962	28	tax	tax	NOUN
ftr-289	962	29	underreporting	underreporting	NOUN
ftr-289	962	30	.	.	PUNCT
ftr-289	963	1	162	162	NUM
ftr-289	963	2	the	the	DET
ftr-289	963	3	net	net	ADJ
ftr-289	963	4	misreporting	misreporte	VERB
ftr-289	963	5	percentage	percentage	NOUN
ftr-289	963	6	for	for	ADP
ftr-289	963	7	nonfarm	nonfarm	NOUN
ftr-289	963	8	proprietor	proprietor	NOUN
ftr-289	963	9	income	income	NOUN
ftr-289	963	10	(	(	PUNCT
ftr-289	963	11	here	here	ADV
ftr-289	963	12	,	,	PUNCT
ftr-289	963	13	referred	refer	VERB
ftr-289	963	14	to	to	ADP
ftr-289	963	15	as	as	ADP
ftr-289	963	16	155	155	NUM
ftr-289	963	17	.	.	PUNCT
ftr-289	964	1	see	see	VERB
ftr-289	964	2	kathleen	kathleen	PROPN
ftr-289	964	3	delaney	delaney	PROPN
ftr-289	964	4	thomas	thomas	PROPN
ftr-289	964	5	,	,	PUNCT
ftr-289	964	6	presumptive	presumptive	ADJ
ftr-289	964	7	collection	collection	NOUN
ftr-289	964	8	:	:	PUNCT
ftr-289	964	9	a	a	DET
ftr-289	964	10	prospect	prospect	NOUN
ftr-289	964	11	theory	theory	NOUN
ftr-289	964	12	approach	approach	NOUN
ftr-289	964	13	to	to	ADP
ftr-289	964	14	increasing	increase	VERB
ftr-289	964	15	small	small	ADJ
ftr-289	964	16	business	business	NOUN
ftr-289	964	17	tax	tax	NOUN
ftr-289	964	18	compliance	compliance	NOUN
ftr-289	964	19	,	,	PUNCT
ftr-289	964	20	66	66	NUM
ftr-289	964	21	tax	tax	NOUN
ftr-289	964	22	l.	l.	PROPN
ftr-289	964	23	rev	rev	PROPN
ftr-289	964	24	.	.	PROPN
ftr-289	964	25	111	111	NUM
ftr-289	964	26	(	(	PUNCT
ftr-289	964	27	2013	2013	NUM
ftr-289	964	28	)	)	PUNCT
ftr-289	964	29	(	(	PUNCT
ftr-289	964	30	cataloguing	catalogue	VERB
ftr-289	964	31	the	the	DET
ftr-289	964	32	limitations	limitation	NOUN
ftr-289	964	33	of	of	ADP
ftr-289	964	34	information	information	NOUN
ftr-289	964	35	reporting	reporting	NOUN
ftr-289	964	36	as	as	ADP
ftr-289	964	37	a	a	DET
ftr-289	964	38	means	means	NOUN
ftr-289	964	39	of	of	ADP
ftr-289	964	40	increasing	increase	VERB
ftr-289	964	41	compliance	compliance	NOUN
ftr-289	964	42	by	by	ADP
ftr-289	964	43	cash	cash	NOUN
ftr-289	964	44	businesses	business	NOUN
ftr-289	964	45	)	)	PUNCT
ftr-289	964	46	.	.	PUNCT
ftr-289	965	1	156	156	NUM
ftr-289	965	2	.	.	PUNCT
ftr-289	965	3	strategy	strategy	NOUN
ftr-289	965	4	for	for	ADP
ftr-289	965	5	reducing	reduce	VERB
ftr-289	965	6	the	the	DET
ftr-289	965	7	gap	gap	NOUN
ftr-289	965	8	,	,	PUNCT
ftr-289	965	9	supra	supra	PROPN
ftr-289	965	10	note	note	NOUN
ftr-289	965	11	152	152	NUM
ftr-289	965	12	,	,	PUNCT
ftr-289	965	13	at	at	ADP
ftr-289	965	14	3	3	NUM
ftr-289	965	15	.	.	ADP
ftr-289	965	16	157	157	NUM
ftr-289	965	17	.	.	PUNCT
ftr-289	966	1	u.s	u.s	PROPN
ftr-289	966	2	.	.	PROPN
ftr-289	966	3	gov’t	gov’t	PROPN
ftr-289	966	4	accountability	accountability	NOUN
ftr-289	966	5	office	office	NOUN
ftr-289	966	6	,	,	PUNCT
ftr-289	966	7	gao	gao	PROPN
ftr-289	966	8	09	09	NUM
ftr-289	966	9	-	-	PUNCT
ftr-289	966	10	815	815	NUM
ftr-289	966	11	,	,	PUNCT
ftr-289	966	12	tax	tax	NOUN
ftr-289	966	13	gap	gap	NOUN
ftr-289	966	14	:	:	PUNCT
ftr-289	966	15	limiting	limit	VERB
ftr-289	966	16	sole	sole	ADJ
ftr-289	966	17	proprietor	proprietor	NOUN
ftr-289	966	18	loss	loss	NOUN
ftr-289	966	19	deductions	deduction	NOUN
ftr-289	966	20	could	could	AUX
ftr-289	966	21	improve	improve	VERB
ftr-289	966	22	compliance	compliance	NOUN
ftr-289	966	23	but	but	CCONJ
ftr-289	966	24	would	would	AUX
ftr-289	966	25	also	also	ADV
ftr-289	966	26	limit	limit	VERB
ftr-289	966	27	some	some	DET
ftr-289	966	28	legitimate	legitimate	ADJ
ftr-289	966	29	losses	loss	NOUN
ftr-289	966	30	(	(	PUNCT
ftr-289	966	31	2009	2009	NUM
ftr-289	966	32	)	)	PUNCT
ftr-289	966	33	;	;	PUNCT
ftr-289	966	34	see	see	VERB
ftr-289	966	35	also	also	ADV
ftr-289	966	36	morse	morse	VERB
ftr-289	966	37	et	et	PROPN
ftr-289	966	38	al	al	PROPN
ftr-289	966	39	.	.	PROPN
ftr-289	966	40	,	,	PUNCT
ftr-289	966	41	cash	cash	NOUN
ftr-289	966	42	businesses	business	NOUN
ftr-289	966	43	,	,	PUNCT
ftr-289	966	44	supra	supra	PROPN
ftr-289	966	45	note	note	PROPN
ftr-289	966	46	148	148	NUM
ftr-289	966	47	,	,	PUNCT
ftr-289	966	48	at	at	ADP
ftr-289	966	49	63–64	63–64	NUM
ftr-289	966	50	(	(	PUNCT
ftr-289	966	51	2009	2009	NUM
ftr-289	966	52	)	)	PUNCT
ftr-289	966	53	(	(	PUNCT
ftr-289	966	54	describing	describe	VERB
ftr-289	966	55	limited	limited	ADJ
ftr-289	966	56	audit	audit	NOUN
ftr-289	966	57	threat	threat	NOUN
ftr-289	966	58	for	for	ADP
ftr-289	966	59	cash	cash	NOUN
ftr-289	966	60	business	business	NOUN
ftr-289	966	61	taxpayers	taxpayer	NOUN
ftr-289	966	62	)	)	PUNCT
ftr-289	966	63	.	.	PUNCT
ftr-289	967	1	158	158	X
ftr-289	967	2	.	.	PUNCT
ftr-289	967	3	i.r.c	i.r.c	NOUN
ftr-289	967	4	.	.	PUNCT
ftr-289	968	1	§	§	PROPN
ftr-289	968	2	6663	6663	NUM
ftr-289	968	3	.	.	PUNCT
ftr-289	969	1	159	159	NUM
ftr-289	969	2	.	.	PUNCT
ftr-289	969	3	i.r.c	i.r.c	NOUN
ftr-289	969	4	.	.	PUNCT
ftr-289	970	1	§	§	PROPN
ftr-289	970	2	7201	7201	NUM
ftr-289	970	3	.	.	PUNCT
ftr-289	971	1	160	160	NUM
ftr-289	971	2	.	.	PUNCT
ftr-289	972	1	see	see	VERB
ftr-289	972	2	,	,	PUNCT
ftr-289	972	3	e.g.	e.g.	ADV
ftr-289	972	4	,	,	PUNCT
ftr-289	972	5	treasury	treasury	PROPN
ftr-289	972	6	inspector	inspector	NOUN
ftr-289	972	7	gen	gen	PROPN
ftr-289	972	8	.	.	PROPN
ftr-289	972	9	for	for	ADP
ftr-289	972	10	tax	tax	NOUN
ftr-289	972	11	admin	admin	NOUN
ftr-289	972	12	.	.	PROPN
ftr-289	972	13	,	,	PUNCT
ftr-289	972	14	dep’t	dep’t	NOUN
ftr-289	972	15	of	of	ADP
ftr-289	972	16	the	the	DET
ftr-289	972	17	treasury	treasury	NOUN
ftr-289	972	18	,	,	PUNCT
ftr-289	972	19	reference	reference	NOUN
ftr-289	972	20	no	no	NOUN
ftr-289	972	21	.	.	PUNCT
ftr-289	972	22	2010	2010	NUM
ftr-289	972	23	-	-	SYM
ftr-289	972	24	30	30	NUM
ftr-289	972	25	-	-	PUNCT
ftr-289	972	26	059	059	NUM
ftr-289	972	27	,	,	PUNCT
ftr-289	972	28	accuracy	accuracy	NOUN
ftr-289	972	29	-	-	PUNCT
ftr-289	972	30	related	relate	VERB
ftr-289	972	31	penalties	penalty	NOUN
ftr-289	972	32	are	be	AUX
ftr-289	972	33	seldom	seldom	ADV
ftr-289	972	34	considered	consider	VERB
ftr-289	972	35	properly	properly	ADV
ftr-289	972	36	during	during	ADP
ftr-289	972	37	correspondence	correspondence	NOUN
ftr-289	972	38	audits	audits	NOUN
ftr-289	972	39	(	(	PUNCT
ftr-289	972	40	2010	2010	NUM
ftr-289	972	41	)	)	PUNCT
ftr-289	972	42	,	,	PUNCT
ftr-289	972	43	http://www.treasury.gov/tigta/auditreports/2010reports/201030059fr.pdf	http://www.treasury.gov/tigta/auditreports/2010reports/201030059fr.pdf	PROPN
ftr-289	972	44	.	.	PUNCT
ftr-289	973	1	161	161	NUM
ftr-289	973	2	.	.	PUNCT
ftr-289	974	1	morse	morse	PROPN
ftr-289	974	2	et	et	PROPN
ftr-289	974	3	al	al	PROPN
ftr-289	974	4	.	.	PROPN
ftr-289	974	5	,	,	PUNCT
ftr-289	974	6	cash	cash	NOUN
ftr-289	974	7	businesses	business	NOUN
ftr-289	974	8	,	,	PUNCT
ftr-289	974	9	supra	supra	PROPN
ftr-289	974	10	note	note	PROPN
ftr-289	974	11	148	148	NUM
ftr-289	974	12	,	,	PUNCT
ftr-289	974	13	at	at	ADP
ftr-289	974	14	64	64	NUM
ftr-289	974	15	(	(	PUNCT
ftr-289	974	16	describing	describe	VERB
ftr-289	974	17	limited	limited	ADJ
ftr-289	974	18	audit	audit	NOUN
ftr-289	974	19	threat	threat	NOUN
ftr-289	974	20	for	for	ADP
ftr-289	974	21	cash	cash	NOUN
ftr-289	974	22	business	business	NOUN
ftr-289	974	23	taxpayers	taxpayer	NOUN
ftr-289	974	24	and	and	CCONJ
ftr-289	974	25	relaying	relay	VERB
ftr-289	974	26	experience	experience	NOUN
ftr-289	974	27	of	of	ADP
ftr-289	974	28	cash	cash	NOUN
ftr-289	974	29	business	business	NOUN
ftr-289	974	30	tax	tax	NOUN
ftr-289	974	31	return	return	NOUN
ftr-289	974	32	preparer	preparer	NOUN
ftr-289	974	33	who	who	PRON
ftr-289	974	34	reported	report	VERB
ftr-289	974	35	:	:	PUNCT
ftr-289	974	36	“	"	PUNCT
ftr-289	974	37	[	[	X
ftr-289	974	38	i]n	i]n	NOUN
ftr-289	974	39	a	a	DET
ftr-289	974	40	typical	typical	ADJ
ftr-289	974	41	year	year	NOUN
ftr-289	974	42	only	only	ADV
ftr-289	974	43	a	a	DET
ftr-289	974	44	handful	handful	NOUN
ftr-289	974	45	of	of	ADP
ftr-289	974	46	his	his	PRON
ftr-289	974	47	300	300	NUM
ftr-289	974	48	or	or	CCONJ
ftr-289	974	49	so	so	ADV
ftr-289	974	50	clients	client	NOUN
ftr-289	974	51	were	be	AUX
ftr-289	974	52	audited	audit	VERB
ftr-289	974	53	and	and	CCONJ
ftr-289	974	54	while	while	SCONJ
ftr-289	974	55	audits	audit	NOUN
ftr-289	974	56	produced	produce	VERB
ftr-289	974	57	additional	additional	ADJ
ftr-289	974	58	payments	payment	NOUN
ftr-289	974	59	they	they	PRON
ftr-289	974	60	did	do	AUX
ftr-289	974	61	not	not	PART
ftr-289	974	62	lead	lead	VERB
ftr-289	974	63	to	to	ADP
ftr-289	974	64	civil	civil	ADJ
ftr-289	974	65	penalties	penalty	NOUN
ftr-289	974	66	.	.	PUNCT
ftr-289	975	1	he	he	PRON
ftr-289	975	2	had	have	AUX
ftr-289	975	3	never	never	ADV
ftr-289	975	4	had	have	VERB
ftr-289	975	5	a	a	DET
ftr-289	975	6	client	client	NOUN
ftr-289	975	7	threatened	threaten	VERB
ftr-289	975	8	with	with	ADP
ftr-289	975	9	criminal	criminal	ADJ
ftr-289	975	10	penalties	penalty	NOUN
ftr-289	975	11	.	.	PUNCT
ftr-289	975	12	”	"	PUNCT
ftr-289	975	13	)	)	PUNCT
ftr-289	975	14	.	.	PUNCT
ftr-289	976	1	162	162	NUM
ftr-289	976	2	.	.	PUNCT
ftr-289	977	1	internal	internal	ADJ
ftr-289	977	2	revenue	revenue	NOUN
ftr-289	977	3	serv	serv	X
ftr-289	977	4	.	.	PUNCT
ftr-289	977	5	,	,	PUNCT
ftr-289	977	6	irs	irs	PROPN
ftr-289	977	7	tax	tax	NOUN
ftr-289	977	8	gap	gap	NOUN
ftr-289	977	9	map	map	NOUN
ftr-289	977	10	for	for	ADP
ftr-289	977	11	tax	tax	NOUN
ftr-289	977	12	year	year	NOUN
ftr-289	977	13	2006	2006	NUM
ftr-289	977	14	(	(	PUNCT
ftr-289	977	15	2011	2011	NUM
ftr-289	977	16	)	)	PUNCT
ftr-289	977	17	,	,	PUNCT
ftr-289	977	18	http://www.irs.gov/pub/newsroom/tax_gap_map_2006.pdf	http://www.irs.gov/pub/newsroom/tax_gap_map_2006.pdf	PROPN
ftr-289	977	19	.	.	PUNCT
ftr-289	978	1	2014	2014	NUM
ftr-289	978	2	]	]	PUNCT
ftr-289	978	3	concentrated	concentrated	ADJ
ftr-289	978	4	enforcement	enforcement	NOUN
ftr-289	978	5	365	365	NUM
ftr-289	978	6	small	small	ADJ
ftr-289	978	7	business	business	NOUN
ftr-289	978	8	income	income	NOUN
ftr-289	978	9	)	)	PUNCT
ftr-289	978	10	was	be	AUX
ftr-289	978	11	56	56	NUM
ftr-289	978	12	percent	percent	NOUN
ftr-289	978	13	,	,	PUNCT
ftr-289	978	14	as	as	SCONJ
ftr-289	978	15	compared	compare	VERB
ftr-289	978	16	to	to	ADP
ftr-289	978	17	a	a	DET
ftr-289	978	18	net	net	ADJ
ftr-289	978	19	misreporting	misreporte	VERB
ftr-289	978	20	percentage	percentage	NOUN
ftr-289	978	21	of	of	ADP
ftr-289	978	22	one	one	NUM
ftr-289	978	23	percent	percent	NOUN
ftr-289	978	24	for	for	ADP
ftr-289	978	25	wage	wage	NOUN
ftr-289	978	26	and	and	CCONJ
ftr-289	978	27	salary	salary	NOUN
ftr-289	978	28	income	income	NOUN
ftr-289	978	29	.	.	PUNCT
ftr-289	979	1	163	163	NUM
ftr-289	979	2	while	while	SCONJ
ftr-289	979	3	the	the	DET
ftr-289	979	4	56	56	NUM
ftr-289	979	5	percent	percent	NOUN
ftr-289	979	6	net	net	ADJ
ftr-289	979	7	misreporting	misreporte	VERB
ftr-289	979	8	percentage	percentage	NOUN
ftr-289	979	9	of	of	ADP
ftr-289	979	10	course	course	NOUN
ftr-289	979	11	implies	imply	VERB
ftr-289	979	12	a	a	DET
ftr-289	979	13	reporting	reporting	NOUN
ftr-289	979	14	percentage	percentage	NOUN
ftr-289	979	15	of	of	ADP
ftr-289	979	16	44	44	NUM
ftr-289	979	17	percent	percent	NOUN
ftr-289	979	18	,	,	PUNCT
ftr-289	979	19	which	which	PRON
ftr-289	979	20	is	be	AUX
ftr-289	979	21	significantly	significantly	ADV
ftr-289	979	22	better	well	ADJ
ftr-289	979	23	than	than	ADP
ftr-289	979	24	nothing	nothing	PRON
ftr-289	980	1	,	,	PUNCT
ftr-289	980	2	the	the	DET
ftr-289	980	3	44	44	NUM
ftr-289	980	4	percent	percent	NOUN
ftr-289	980	5	reporting	reporting	NOUN
ftr-289	980	6	percentage	percentage	NOUN
ftr-289	980	7	can	can	AUX
ftr-289	980	8	be	be	AUX
ftr-289	980	9	explained	explain	VERB
ftr-289	980	10	in	in	ADP
ftr-289	980	11	large	large	ADJ
ftr-289	980	12	part	part	NOUN
ftr-289	980	13	by	by	ADP
ftr-289	980	14	structural	structural	ADJ
ftr-289	980	15	mechanisms	mechanism	NOUN
ftr-289	980	16	that	that	PRON
ftr-289	980	17	help	help	VERB
ftr-289	980	18	ensure	ensure	VERB
ftr-289	980	19	reporting	reporting	NOUN
ftr-289	980	20	.	.	PUNCT
ftr-289	981	1	namely	namely	ADV
ftr-289	981	2	,	,	PUNCT
ftr-289	981	3	this	this	DET
ftr-289	981	4	44	44	NUM
ftr-289	981	5	percent	percent	NOUN
ftr-289	981	6	reporting	report	VERB
ftr-289	981	7	percentage	percentage	NOUN
ftr-289	981	8	applies	apply	VERB
ftr-289	981	9	to	to	ADP
ftr-289	981	10	all	all	DET
ftr-289	981	11	nonfarm	nonfarm	PROPN
ftr-289	981	12	proprietor	proprietor	NOUN
ftr-289	981	13	income	income	NOUN
ftr-289	981	14	(	(	PUNCT
ftr-289	981	15	or	or	CCONJ
ftr-289	981	16	small	small	ADJ
ftr-289	981	17	business	business	NOUN
ftr-289	981	18	income	income	NOUN
ftr-289	981	19	)	)	PUNCT
ftr-289	981	20	,	,	PUNCT
ftr-289	981	21	whether	whether	SCONJ
ftr-289	981	22	the	the	DET
ftr-289	981	23	income	income	NOUN
ftr-289	981	24	is	be	AUX
ftr-289	981	25	actually	actually	ADV
ftr-289	981	26	received	receive	VERB
ftr-289	981	27	in	in	ADP
ftr-289	981	28	cash	cash	NOUN
ftr-289	981	29	or	or	CCONJ
ftr-289	981	30	not	not	PART
ftr-289	981	31	.	.	PUNCT
ftr-289	982	1	164	164	NUM
ftr-289	982	2	as	as	SCONJ
ftr-289	982	3	alluded	allude	VERB
ftr-289	982	4	to	to	ADP
ftr-289	982	5	above	above	ADV
ftr-289	982	6	,	,	PUNCT
ftr-289	982	7	some	some	DET
ftr-289	982	8	small	small	ADJ
ftr-289	982	9	business	business	NOUN
ftr-289	982	10	income	income	NOUN
ftr-289	982	11	is	be	AUX
ftr-289	982	12	received	receive	VERB
ftr-289	982	13	in	in	ADP
ftr-289	982	14	the	the	DET
ftr-289	982	15	form	form	NOUN
ftr-289	982	16	of	of	ADP
ftr-289	982	17	credit	credit	NOUN
ftr-289	982	18	card	card	NOUN
ftr-289	982	19	payments	payment	NOUN
ftr-289	982	20	,	,	PUNCT
ftr-289	982	21	which	which	PRON
ftr-289	982	22	are	be	AUX
ftr-289	982	23	traceable	traceable	ADJ
ftr-289	982	24	and	and	CCONJ
ftr-289	982	25	,	,	PUNCT
ftr-289	982	26	more	more	ADV
ftr-289	982	27	recently	recently	ADV
ftr-289	982	28	,	,	PUNCT
ftr-289	982	29	actually	actually	ADV
ftr-289	982	30	reported	report	VERB
ftr-289	982	31	to	to	ADP
ftr-289	982	32	the	the	DET
ftr-289	982	33	irs	irs	PROPN
ftr-289	982	34	.	.	PUNCT
ftr-289	983	1	165	165	NUM
ftr-289	983	2	as	as	ADP
ftr-289	983	3	a	a	DET
ftr-289	983	4	result	result	NOUN
ftr-289	983	5	of	of	ADP
ftr-289	983	6	the	the	DET
ftr-289	983	7	perceived	perceive	VERB
ftr-289	983	8	visibility	visibility	NOUN
ftr-289	983	9	of	of	ADP
ftr-289	983	10	such	such	ADJ
ftr-289	983	11	payments	payment	NOUN
ftr-289	983	12	,	,	PUNCT
ftr-289	983	13	small	small	ADJ
ftr-289	983	14	business	business	NOUN
ftr-289	983	15	taxpayers	taxpayer	NOUN
ftr-289	983	16	indicate	indicate	VERB
ftr-289	983	17	that	that	SCONJ
ftr-289	983	18	they	they	PRON
ftr-289	983	19	report	report	VERB
ftr-289	983	20	their	their	PRON
ftr-289	983	21	credit	credit	NOUN
ftr-289	983	22	card	card	NOUN
ftr-289	983	23	receipts	receipt	NOUN
ftr-289	983	24	.	.	PUNCT
ftr-289	984	1	166	166	NUM
ftr-289	984	2	the	the	DET
ftr-289	984	3	44	44	NUM
ftr-289	984	4	percent	percent	NOUN
ftr-289	984	5	reporting	reporting	NOUN
ftr-289	984	6	percentage	percentage	NOUN
ftr-289	984	7	,	,	PUNCT
ftr-289	984	8	then	then	ADV
ftr-289	984	9	,	,	PUNCT
ftr-289	984	10	likely	likely	ADV
ftr-289	984	11	significantly	significantly	ADV
ftr-289	984	12	overstates	overstate	VERB
ftr-289	984	13	the	the	DET
ftr-289	984	14	rate	rate	NOUN
ftr-289	984	15	of	of	ADP
ftr-289	984	16	compliance	compliance	NOUN
ftr-289	984	17	with	with	ADP
ftr-289	984	18	respect	respect	NOUN
ftr-289	984	19	to	to	ADP
ftr-289	984	20	cash	cash	NOUN
ftr-289	984	21	income	income	NOUN
ftr-289	984	22	,	,	PUNCT
ftr-289	984	23	which	which	PRON
ftr-289	984	24	is	be	AUX
ftr-289	984	25	both	both	CCONJ
ftr-289	984	26	the	the	DET
ftr-289	984	27	root	root	NOUN
ftr-289	984	28	and	and	CCONJ
ftr-289	984	29	bulk	bulk	NOUN
ftr-289	984	30	of	of	ADP
ftr-289	984	31	the	the	DET
ftr-289	984	32	cash	cash	NOUN
ftr-289	984	33	business	business	NOUN
ftr-289	984	34	tax	tax	NOUN
ftr-289	984	35	compliance	compliance	NOUN
ftr-289	984	36	problem	problem	NOUN
ftr-289	984	37	.	.	PUNCT
ftr-289	985	1	167	167	NUM
ftr-289	985	2	as	as	ADP
ftr-289	985	3	to	to	ADP
ftr-289	985	4	the	the	DET
ftr-289	985	5	cash	cash	NOUN
ftr-289	985	6	income	income	NOUN
ftr-289	985	7	,	,	PUNCT
ftr-289	985	8	the	the	DET
ftr-289	985	9	existing	exist	VERB
ftr-289	985	10	enforcement	enforcement	NOUN
ftr-289	985	11	resources	resource	NOUN
ftr-289	985	12	seem	seem	VERB
ftr-289	985	13	woefully	woefully	ADV
ftr-289	985	14	inadequate	inadequate	ADJ
ftr-289	985	15	to	to	PART
ftr-289	985	16	incentivize	incentivize	VERB
ftr-289	985	17	compliance	compliance	NOUN
ftr-289	985	18	.	.	PUNCT
ftr-289	986	1	b.	b.	NOUN
ftr-289	986	2	difficulties	difficulty	NOUN
ftr-289	986	3	for	for	ADP
ftr-289	986	4	“	"	PUNCT
ftr-289	986	5	worst	bad	ADJ
ftr-289	986	6	-	-	PUNCT
ftr-289	986	7	first	first	ADJ
ftr-289	986	8	”	"	PUNCT
ftr-289	986	9	approaches	approach	VERB
ftr-289	986	10	the	the	DET
ftr-289	986	11	widespread	widespread	ADJ
ftr-289	986	12	evasion	evasion	NOUN
ftr-289	986	13	makes	make	VERB
ftr-289	986	14	“	"	PUNCT
ftr-289	986	15	worst	bad	ADJ
ftr-289	986	16	-	-	PUNCT
ftr-289	986	17	first	first	ADJ
ftr-289	986	18	”	"	PUNCT
ftr-289	986	19	methods	method	NOUN
ftr-289	986	20	,	,	PUNCT
ftr-289	986	21	at	at	ADP
ftr-289	986	22	least	least	ADJ
ftr-289	986	23	by	by	ADP
ftr-289	986	24	themselves	themselves	PRON
ftr-289	986	25	,	,	PUNCT
ftr-289	986	26	ill	ill	ADV
ftr-289	986	27	-	-	PUNCT
ftr-289	986	28	equipped	equip	VERB
ftr-289	986	29	to	to	PART
ftr-289	986	30	substantially	substantially	ADV
ftr-289	986	31	increase	increase	VERB
ftr-289	986	32	cash	cash	NOUN
ftr-289	986	33	business	business	NOUN
ftr-289	986	34	tax	tax	NOUN
ftr-289	986	35	compliance	compliance	NOUN
ftr-289	986	36	.	.	PUNCT
ftr-289	987	1	168	168	NUM
ftr-289	987	2	“	"	PUNCT
ftr-289	987	3	worst	bad	ADJ
ftr-289	987	4	-	-	PUNCT
ftr-289	987	5	first	first	ADJ
ftr-289	987	6	”	"	PUNCT
ftr-289	987	7	methods	method	NOUN
ftr-289	987	8	,	,	PUNCT
ftr-289	987	9	such	such	ADJ
ftr-289	987	10	as	as	ADP
ftr-289	987	11	the	the	DET
ftr-289	987	12	dif	dif	ADJ
ftr-289	987	13	score	score	NOUN
ftr-289	987	14	,	,	PUNCT
ftr-289	987	15	work	work	VERB
ftr-289	987	16	best	well	ADV
ftr-289	987	17	when	when	SCONJ
ftr-289	987	18	most	most	ADJ
ftr-289	987	19	individuals	individual	NOUN
ftr-289	987	20	are	be	AUX
ftr-289	987	21	complying	comply	VERB
ftr-289	987	22	,	,	PUNCT
ftr-289	987	23	thereby	thereby	ADV
ftr-289	987	24	making	make	VERB
ftr-289	987	25	it	it	PRON
ftr-289	987	26	easy	easy	ADJ
ftr-289	987	27	to	to	PART
ftr-289	987	28	spot	spot	VERB
ftr-289	987	29	a	a	DET
ftr-289	987	30	noncomplier	noncomplier	NOUN
ftr-289	987	31	.	.	PUNCT
ftr-289	988	1	169	169	NUM
ftr-289	988	2	for	for	ADP
ftr-289	988	3	instance	instance	NOUN
ftr-289	988	4	,	,	PUNCT
ftr-289	988	5	imagine	imagine	VERB
ftr-289	988	6	that	that	SCONJ
ftr-289	988	7	in	in	ADP
ftr-289	988	8	a	a	DET
ftr-289	988	9	given	give	VERB
ftr-289	988	10	sector	sector	NOUN
ftr-289	988	11	,	,	PUNCT
ftr-289	988	12	most	most	ADJ
ftr-289	988	13	taxpayers	taxpayer	NOUN
ftr-289	988	14	reported	report	VERB
ftr-289	988	15	honestly	honestly	ADV
ftr-289	988	16	and	and	CCONJ
ftr-289	988	17	reported	report	VERB
ftr-289	988	18	their	their	PRON
ftr-289	988	19	actual	actual	ADJ
ftr-289	988	20	business	business	NOUN
ftr-289	988	21	deductions	deduction	NOUN
ftr-289	988	22	,	,	PUNCT
ftr-289	988	23	which	which	PRON
ftr-289	988	24	were	be	AUX
ftr-289	988	25	approximately	approximately	ADV
ftr-289	988	26	equal	equal	ADJ
ftr-289	988	27	to	to	ADP
ftr-289	988	28	30	30	NUM
ftr-289	988	29	percent	percent	NOUN
ftr-289	988	30	of	of	ADP
ftr-289	988	31	their	their	PRON
ftr-289	988	32	gross	gross	ADJ
ftr-289	988	33	income	income	NOUN
ftr-289	988	34	.	.	PUNCT
ftr-289	989	1	in	in	ADP
ftr-289	989	2	such	such	DET
ftr-289	989	3	a	a	DET
ftr-289	989	4	case	case	NOUN
ftr-289	989	5	,	,	PUNCT
ftr-289	989	6	if	if	SCONJ
ftr-289	989	7	any	any	DET
ftr-289	989	8	one	one	NUM
ftr-289	989	9	taxpayer	taxpayer	NOUN
ftr-289	989	10	reported	report	VERB
ftr-289	989	11	a	a	DET
ftr-289	989	12	much	much	ADV
ftr-289	989	13	higher	high	ADJ
ftr-289	989	14	percentage	percentage	NOUN
ftr-289	989	15	of	of	ADP
ftr-289	989	16	business	business	NOUN
ftr-289	989	17	deductions	deduction	NOUN
ftr-289	989	18	,	,	PUNCT
ftr-289	989	19	the	the	DET
ftr-289	989	20	irs	irs	PROPN
ftr-289	989	21	could	could	AUX
ftr-289	989	22	easily	easily	ADV
ftr-289	989	23	spot	spot	VERB
ftr-289	989	24	the	the	DET
ftr-289	989	25	taxpayer	taxpayer	NOUN
ftr-289	989	26	as	as	ADP
ftr-289	989	27	suspicious	suspicious	ADJ
ftr-289	989	28	.	.	PUNCT
ftr-289	990	1	on	on	ADP
ftr-289	990	2	the	the	DET
ftr-289	990	3	other	other	ADJ
ftr-289	990	4	hand	hand	NOUN
ftr-289	990	5	,	,	PUNCT
ftr-289	990	6	163	163	NUM
ftr-289	990	7	.	.	PUNCT
ftr-289	990	8	overview	overview	NOUN
ftr-289	990	9	of	of	ADP
ftr-289	990	10	tax	tax	NOUN
ftr-289	990	11	gap	gap	NOUN
ftr-289	990	12	,	,	PUNCT
ftr-289	990	13	supra	supra	PROPN
ftr-289	990	14	note	note	PROPN
ftr-289	990	15	26	26	NUM
ftr-289	990	16	,	,	PUNCT
ftr-289	990	17	at	at	ADP
ftr-289	990	18	1–2	1–2	NUM
ftr-289	990	19	.	.	NOUN
ftr-289	990	20	164	164	NUM
ftr-289	990	21	.	.	PUNCT
ftr-289	991	1	i	i	PRON
ftr-289	991	2	d.	d.	PROPN
ftr-289	991	3	at	at	ADP
ftr-289	991	4	3	3	NUM
ftr-289	991	5	(	(	PUNCT
ftr-289	991	6	including	include	VERB
ftr-289	991	7	all	all	DET
ftr-289	991	8	nonfarm	nonfarm	NOUN
ftr-289	991	9	proprietor	proprietor	NOUN
ftr-289	991	10	income	income	NOUN
ftr-289	991	11	in	in	ADP
ftr-289	991	12	the	the	DET
ftr-289	991	13	amounts	amount	NOUN
ftr-289	991	14	subject	subject	ADJ
ftr-289	991	15	to	to	ADP
ftr-289	991	16	little	little	ADJ
ftr-289	991	17	or	or	CCONJ
ftr-289	991	18	no	no	PRON
ftr-289	991	19	information	information	NOUN
ftr-289	991	20	category	category	NOUN
ftr-289	991	21	,	,	PUNCT
ftr-289	991	22	which	which	PRON
ftr-289	991	23	has	have	VERB
ftr-289	991	24	a	a	DET
ftr-289	991	25	net	net	ADJ
ftr-289	991	26	misreporting	misreporte	VERB
ftr-289	991	27	percentage	percentage	NOUN
ftr-289	991	28	of	of	ADP
ftr-289	991	29	56	56	NUM
ftr-289	991	30	percent	percent	NOUN
ftr-289	991	31	)	)	PUNCT
ftr-289	991	32	.	.	PUNCT
ftr-289	992	1	165	165	NUM
ftr-289	992	2	.	.	PUNCT
ftr-289	993	1	see	see	VERB
ftr-289	993	2	supra	supra	ADJ
ftr-289	993	3	text	text	NOUN
ftr-289	993	4	accompanying	accompanying	ADJ
ftr-289	993	5	note	note	NOUN
ftr-289	993	6	150	150	NUM
ftr-289	993	7	.	.	PUNCT
ftr-289	993	8	166	166	NUM
ftr-289	993	9	.	.	PUNCT
ftr-289	994	1	see	see	VERB
ftr-289	994	2	,	,	PUNCT
ftr-289	994	3	e.g.	e.g.	ADV
ftr-289	994	4	,	,	PUNCT
ftr-289	994	5	morse	morse	NOUN
ftr-289	994	6	et	et	PROPN
ftr-289	994	7	al	al	PROPN
ftr-289	994	8	.	.	PROPN
ftr-289	994	9	,	,	PUNCT
ftr-289	994	10	cash	cash	NOUN
ftr-289	994	11	businesses	business	NOUN
ftr-289	994	12	,	,	PUNCT
ftr-289	994	13	supra	supra	PROPN
ftr-289	994	14	note	note	PROPN
ftr-289	994	15	148	148	NUM
ftr-289	994	16	,	,	PUNCT
ftr-289	994	17	at	at	ADP
ftr-289	994	18	50–51	50–51	NUM
ftr-289	994	19	.	.	PUNCT
ftr-289	995	1	167	167	NUM
ftr-289	995	2	.	.	PUNCT
ftr-289	995	3	see	see	VERB
ftr-289	995	4	lederman	lederman	NOUN
ftr-289	995	5	,	,	PUNCT
ftr-289	995	6	reducing	reduce	VERB
ftr-289	995	7	information	information	NOUN
ftr-289	995	8	gaps	gap	NOUN
ftr-289	995	9	,	,	PUNCT
ftr-289	995	10	supra	supra	ADJ
ftr-289	995	11	note	note	NOUN
ftr-289	995	12	150	150	NUM
ftr-289	995	13	,	,	PUNCT
ftr-289	995	14	at	at	ADP
ftr-289	995	15	1757	1757	NUM
ftr-289	995	16	(	(	PUNCT
ftr-289	995	17	relying	rely	VERB
ftr-289	995	18	on	on	ADP
ftr-289	995	19	similar	similar	ADJ
ftr-289	995	20	research	research	NOUN
ftr-289	995	21	to	to	PART
ftr-289	995	22	conclude	conclude	VERB
ftr-289	995	23	that	that	SCONJ
ftr-289	995	24	cash	cash	NOUN
ftr-289	995	25	is	be	AUX
ftr-289	995	26	the	the	DET
ftr-289	995	27	“	"	PUNCT
ftr-289	995	28	core	core	NOUN
ftr-289	995	29	of	of	ADP
ftr-289	995	30	the	the	DET
ftr-289	995	31	noncompliance	noncompliance	NOUN
ftr-289	995	32	problem	problem	NOUN
ftr-289	995	33	for	for	ADP
ftr-289	995	34	small	small	ADJ
ftr-289	995	35	businesses	business	NOUN
ftr-289	995	36	”	"	PUNCT
ftr-289	995	37	)	)	PUNCT
ftr-289	995	38	.	.	PUNCT
ftr-289	996	1	168	168	NUM
ftr-289	996	2	.	.	PUNCT
ftr-289	997	1	cf	cf	NOUN
ftr-289	997	2	.	.	PUNCT
ftr-289	998	1	irs	irs	PROPN
ftr-289	998	2	’	'	PUNCT
ftr-289	998	3	return	return	NOUN
ftr-289	998	4	selection	selection	NOUN
ftr-289	998	5	process	process	NOUN
ftr-289	998	6	,	,	PUNCT
ftr-289	998	7	supra	supra	PROPN
ftr-289	998	8	note	note	NOUN
ftr-289	998	9	42	42	NUM
ftr-289	998	10	,	,	PUNCT
ftr-289	998	11	at	at	ADP
ftr-289	998	12	4	4	NUM
ftr-289	998	13	(	(	PUNCT
ftr-289	998	14	suggesting	suggest	VERB
ftr-289	998	15	that	that	SCONJ
ftr-289	998	16	cash	cash	NOUN
ftr-289	998	17	businesses	business	NOUN
ftr-289	998	18	may	may	AUX
ftr-289	998	19	be	be	AUX
ftr-289	998	20	subject	subject	ADJ
ftr-289	998	21	to	to	ADP
ftr-289	998	22	non	non	ADJ
ftr-289	998	23	-	-	ADJ
ftr-289	998	24	dif	dif	ADJ
ftr-289	998	25	score	score	NOUN
ftr-289	998	26	analysis	analysis	NOUN
ftr-289	998	27	)	)	PUNCT
ftr-289	998	28	.	.	PUNCT
ftr-289	999	1	169	169	NUM
ftr-289	999	2	.	.	PUNCT
ftr-289	1000	1	see	see	VERB
ftr-289	1000	2	jeffrey	jeffrey	PROPN
ftr-289	1000	3	a.	a.	PROPN
ftr-289	1000	4	dubin	dubin	PROPN
ftr-289	1000	5	&	&	CCONJ
ftr-289	1000	6	louis	louis	PROPN
ftr-289	1000	7	l.	l.	PROPN
ftr-289	1000	8	wilde	wilde	PROPN
ftr-289	1000	9	,	,	PUNCT
ftr-289	1000	10	an	an	DET
ftr-289	1000	11	empirical	empirical	ADJ
ftr-289	1000	12	analysis	analysis	NOUN
ftr-289	1000	13	of	of	ADP
ftr-289	1000	14	federal	federal	ADJ
ftr-289	1000	15	income	income	NOUN
ftr-289	1000	16	tax	tax	NOUN
ftr-289	1000	17	auditing	auditing	NOUN
ftr-289	1000	18	and	and	CCONJ
ftr-289	1000	19	compliance	compliance	NOUN
ftr-289	1000	20	,	,	PUNCT
ftr-289	1000	21	41	41	NUM
ftr-289	1000	22	nat’l	nat’l	NOUN
ftr-289	1000	23	tax	tax	NOUN
ftr-289	1000	24	j.	j.	PROPN
ftr-289	1000	25	61	61	NUM
ftr-289	1000	26	,	,	PUNCT
ftr-289	1000	27	71	71	NUM
ftr-289	1000	28	(	(	PUNCT
ftr-289	1000	29	1988	1988	NUM
ftr-289	1000	30	)	)	PUNCT
ftr-289	1000	31	(	(	PUNCT
ftr-289	1000	32	theorizing	theorize	VERB
ftr-289	1000	33	that	that	SCONJ
ftr-289	1000	34	“	"	PUNCT
ftr-289	1000	35	high	high	ADJ
ftr-289	1000	36	level	level	NOUN
ftr-289	1000	37	of	of	ADP
ftr-289	1000	38	noncompliance	noncompliance	NOUN
ftr-289	1000	39	[	[	X
ftr-289	1000	40	in	in	ADP
ftr-289	1000	41	specific	specific	ADJ
ftr-289	1000	42	audit	audit	NOUN
ftr-289	1000	43	classes	class	NOUN
ftr-289	1000	44	may	may	AUX
ftr-289	1000	45	make	make	VERB
ftr-289	1000	46	]	]	X
ftr-289	1000	47	the	the	DET
ftr-289	1000	48	dif	dif	ADJ
ftr-289	1000	49	score	score	NOUN
ftr-289	1000	50	a	a	DET
ftr-289	1000	51	poor	poor	ADJ
ftr-289	1000	52	predictor	predictor	NOUN
ftr-289	1000	53	of	of	ADP
ftr-289	1000	54	the	the	DET
ftr-289	1000	55	expected	expect	VERB
ftr-289	1000	56	return	return	NOUN
ftr-289	1000	57	from	from	ADP
ftr-289	1000	58	an	an	DET
ftr-289	1000	59	audit	audit	NOUN
ftr-289	1000	60	,	,	PUNCT
ftr-289	1000	61	at	at	ADP
ftr-289	1000	62	least	least	ADJ
ftr-289	1000	63	relative	relative	ADJ
ftr-289	1000	64	to	to	ADP
ftr-289	1000	65	other	other	ADJ
ftr-289	1000	66	returns	return	NOUN
ftr-289	1000	67	in	in	ADP
ftr-289	1000	68	a	a	DET
ftr-289	1000	69	given	give	VERB
ftr-289	1000	70	audit	audit	NOUN
ftr-289	1000	71	class	class	NOUN
ftr-289	1000	72	”	"	PUNCT
ftr-289	1000	73	)	)	PUNCT
ftr-289	1000	74	.	.	PUNCT
ftr-289	1001	1	366	366	NUM
ftr-289	1001	2	florida	florida	PROPN
ftr-289	1001	3	tax	tax	NOUN
ftr-289	1001	4	review	review	NOUN
ftr-289	1001	5	[	[	X
ftr-289	1001	6	vol	vol	NOUN
ftr-289	1001	7	.	.	PUNCT
ftr-289	1002	1	16:6	16:6	NUM
ftr-289	1002	2	higher	high	ADJ
ftr-289	1002	3	levels	level	NOUN
ftr-289	1002	4	of	of	ADP
ftr-289	1002	5	noncompliance	noncompliance	NOUN
ftr-289	1002	6	mean	mean	VERB
ftr-289	1002	7	that	that	SCONJ
ftr-289	1002	8	the	the	DET
ftr-289	1002	9	irs	irs	PROPN
ftr-289	1002	10	has	have	VERB
ftr-289	1002	11	a	a	DET
ftr-289	1002	12	lower	low	ADJ
ftr-289	1002	13	ability	ability	NOUN
ftr-289	1002	14	to	to	PART
ftr-289	1002	15	spot	spot	VERB
ftr-289	1002	16	noncompliers	noncomplier	NOUN
ftr-289	1002	17	.	.	PUNCT
ftr-289	1003	1	using	use	VERB
ftr-289	1003	2	the	the	DET
ftr-289	1003	3	same	same	ADJ
ftr-289	1003	4	example	example	NOUN
ftr-289	1003	5	,	,	PUNCT
ftr-289	1003	6	widespread	widespread	ADJ
ftr-289	1003	7	noncompliance	noncompliance	NOUN
ftr-289	1003	8	means	mean	VERB
ftr-289	1003	9	that	that	SCONJ
ftr-289	1003	10	the	the	DET
ftr-289	1003	11	irs	irs	PROPN
ftr-289	1003	12	has	have	VERB
ftr-289	1003	13	a	a	DET
ftr-289	1003	14	much	much	ADV
ftr-289	1003	15	less	less	ADV
ftr-289	1003	16	reliable	reliable	ADJ
ftr-289	1003	17	picture	picture	NOUN
ftr-289	1003	18	of	of	ADP
ftr-289	1003	19	what	what	DET
ftr-289	1003	20	percentage	percentage	NOUN
ftr-289	1003	21	of	of	ADP
ftr-289	1003	22	business	business	NOUN
ftr-289	1003	23	deductions	deduction	NOUN
ftr-289	1003	24	is	be	AUX
ftr-289	1003	25	standard	standard	ADJ
ftr-289	1003	26	.	.	PUNCT
ftr-289	1004	1	as	as	ADP
ftr-289	1004	2	a	a	DET
ftr-289	1004	3	result	result	NOUN
ftr-289	1004	4	of	of	ADP
ftr-289	1004	5	having	have	VERB
ftr-289	1004	6	less	less	ADV
ftr-289	1004	7	reliable	reliable	ADJ
ftr-289	1004	8	information	information	NOUN
ftr-289	1004	9	,	,	PUNCT
ftr-289	1004	10	the	the	DET
ftr-289	1004	11	irs	irs	PROPN
ftr-289	1004	12	is	be	AUX
ftr-289	1004	13	less	less	ADV
ftr-289	1004	14	able	able	ADJ
ftr-289	1004	15	to	to	PART
ftr-289	1004	16	identify	identify	VERB
ftr-289	1004	17	anomalies	anomaly	NOUN
ftr-289	1004	18	and	and	CCONJ
ftr-289	1004	19	focus	focus	VERB
ftr-289	1004	20	on	on	ADP
ftr-289	1004	21	them	they	PRON
ftr-289	1004	22	as	as	ADP
ftr-289	1004	23	likely	likely	ADJ
ftr-289	1004	24	noncompliers	noncomplier	NOUN
ftr-289	1004	25	.	.	PUNCT
ftr-289	1005	1	170	170	NUM
ftr-289	1005	2	complicating	complicate	VERB
ftr-289	1005	3	the	the	DET
ftr-289	1005	4	situation	situation	NOUN
ftr-289	1005	5	,	,	PUNCT
ftr-289	1005	6	the	the	DET
ftr-289	1005	7	root	root	NOUN
ftr-289	1005	8	causes	cause	NOUN
ftr-289	1005	9	of	of	ADP
ftr-289	1005	10	the	the	DET
ftr-289	1005	11	noncompliance	noncompliance	NOUN
ftr-289	1005	12	can	can	AUX
ftr-289	1005	13	also	also	ADV
ftr-289	1005	14	serve	serve	VERB
ftr-289	1005	15	as	as	ADP
ftr-289	1005	16	means	mean	NOUN
ftr-289	1005	17	of	of	ADP
ftr-289	1005	18	coordinating	coordinate	VERB
ftr-289	1005	19	on	on	ADP
ftr-289	1005	20	noncompliance	noncompliance	NOUN
ftr-289	1005	21	.	.	PUNCT
ftr-289	1006	1	the	the	DET
ftr-289	1006	2	lack	lack	NOUN
ftr-289	1006	3	of	of	ADP
ftr-289	1006	4	information	information	NOUN
ftr-289	1006	5	reporting	reporting	NOUN
ftr-289	1006	6	and	and	CCONJ
ftr-289	1006	7	withholding	withhold	VERB
ftr-289	1006	8	in	in	ADP
ftr-289	1006	9	the	the	DET
ftr-289	1006	10	cash	cash	NOUN
ftr-289	1006	11	business	business	NOUN
ftr-289	1006	12	tax	tax	NOUN
ftr-289	1006	13	sector	sector	NOUN
ftr-289	1006	14	,	,	PUNCT
ftr-289	1006	15	which	which	PRON
ftr-289	1006	16	make	make	VERB
ftr-289	1006	17	noncompliance	noncompliance	NOUN
ftr-289	1006	18	so	so	ADV
ftr-289	1006	19	difficult	difficult	ADJ
ftr-289	1006	20	to	to	PART
ftr-289	1006	21	catch	catch	VERB
ftr-289	1006	22	,	,	PUNCT
ftr-289	1006	23	also	also	ADV
ftr-289	1006	24	serve	serve	VERB
ftr-289	1006	25	as	as	ADP
ftr-289	1006	26	a	a	DET
ftr-289	1006	27	signal	signal	NOUN
ftr-289	1006	28	that	that	SCONJ
ftr-289	1006	29	taxpayers	taxpayer	NOUN
ftr-289	1006	30	have	have	AUX
ftr-289	1006	31	strong	strong	ADJ
ftr-289	1006	32	reasons	reason	NOUN
ftr-289	1006	33	not	not	PART
ftr-289	1006	34	to	to	PART
ftr-289	1006	35	comply	comply	VERB
ftr-289	1006	36	.	.	PUNCT
ftr-289	1007	1	this	this	DET
ftr-289	1007	2	signal	signal	NOUN
ftr-289	1007	3	may	may	AUX
ftr-289	1007	4	then	then	ADV
ftr-289	1007	5	mutually	mutually	ADV
ftr-289	1007	6	assure	assure	VERB
ftr-289	1007	7	taxpayers	taxpayer	NOUN
ftr-289	1007	8	that	that	SCONJ
ftr-289	1007	9	other	other	ADJ
ftr-289	1007	10	taxpayers	taxpayer	NOUN
ftr-289	1007	11	are	be	AUX
ftr-289	1007	12	likely	likely	ADJ
ftr-289	1007	13	not	not	PART
ftr-289	1007	14	to	to	PART
ftr-289	1007	15	comply	comply	VERB
ftr-289	1007	16	with	with	ADP
ftr-289	1007	17	their	their	PRON
ftr-289	1007	18	taxpaying	taxpaying	NOUN
ftr-289	1007	19	obligations	obligation	NOUN
ftr-289	1007	20	,	,	PUNCT
ftr-289	1007	21	even	even	ADV
ftr-289	1007	22	absent	absent	ADJ
ftr-289	1007	23	any	any	DET
ftr-289	1007	24	explicit	explicit	ADJ
ftr-289	1007	25	conversations	conversation	NOUN
ftr-289	1007	26	or	or	CCONJ
ftr-289	1007	27	agreements	agreement	NOUN
ftr-289	1007	28	.	.	PUNCT
ftr-289	1008	1	171	171	NUM
ftr-289	1008	2	coordinated	coordinated	ADJ
ftr-289	1008	3	noncompliance	noncompliance	NOUN
ftr-289	1008	4	lowers	lower	VERB
ftr-289	1008	5	the	the	DET
ftr-289	1008	6	effectiveness	effectiveness	NOUN
ftr-289	1008	7	of	of	ADP
ftr-289	1008	8	the	the	DET
ftr-289	1008	9	dif	dif	ADJ
ftr-289	1008	10	score	score	NOUN
ftr-289	1008	11	,	,	PUNCT
ftr-289	1008	12	making	make	VERB
ftr-289	1008	13	room	room	NOUN
ftr-289	1008	14	for	for	ADP
ftr-289	1008	15	even	even	ADV
ftr-289	1008	16	more	more	ADJ
ftr-289	1008	17	noncompliance	noncompliance	NOUN
ftr-289	1008	18	.	.	PUNCT
ftr-289	1009	1	structural	structural	ADJ
ftr-289	1009	2	enforcement	enforcement	NOUN
ftr-289	1009	3	deficiencies	deficiency	NOUN
ftr-289	1009	4	can	can	AUX
ftr-289	1009	5	thereby	thereby	ADV
ftr-289	1009	6	create	create	VERB
ftr-289	1009	7	a	a	DET
ftr-289	1009	8	noncompliance	noncompliance	NOUN
ftr-289	1009	9	spiral	spiral	NOUN
ftr-289	1009	10	.	.	PUNCT
ftr-289	1010	1	172	172	NUM
ftr-289	1010	2	the	the	DET
ftr-289	1010	3	importance	importance	NOUN
ftr-289	1010	4	of	of	ADP
ftr-289	1010	5	coordinating	coordinate	VERB
ftr-289	1010	6	mechanisms	mechanism	NOUN
ftr-289	1010	7	comes	come	VERB
ftr-289	1010	8	into	into	ADP
ftr-289	1010	9	sharper	sharp	ADJ
ftr-289	1010	10	focus	focus	NOUN
ftr-289	1010	11	when	when	SCONJ
ftr-289	1010	12	contrasting	contrast	VERB
ftr-289	1010	13	the	the	DET
ftr-289	1010	14	high	high	ADJ
ftr-289	1010	15	level	level	NOUN
ftr-289	1010	16	of	of	ADP
ftr-289	1010	17	compliance	compliance	NOUN
ftr-289	1010	18	exhibited	exhibit	VERB
ftr-289	1010	19	by	by	ADP
ftr-289	1010	20	taxpayers	taxpayer	NOUN
ftr-289	1010	21	who	who	PRON
ftr-289	1010	22	have	have	VERB
ftr-289	1010	23	income	income	NOUN
ftr-289	1010	24	subject	subject	ADJ
ftr-289	1010	25	to	to	ADP
ftr-289	1010	26	third	third	ADJ
ftr-289	1010	27	party	party	NOUN
ftr-289	1010	28	reporting	reporting	NOUN
ftr-289	1010	29	.	.	PUNCT
ftr-289	1011	1	173	173	NUM
ftr-289	1011	2	third	third	ADJ
ftr-289	1011	3	party	party	NOUN
ftr-289	1011	4	reporting	reporting	NOUN
ftr-289	1011	5	is	be	AUX
ftr-289	1011	6	not	not	PART
ftr-289	1011	7	only	only	ADV
ftr-289	1011	8	important	important	ADJ
ftr-289	1011	9	because	because	SCONJ
ftr-289	1011	10	it	it	PRON
ftr-289	1011	11	creates	create	VERB
ftr-289	1011	12	a	a	DET
ftr-289	1011	13	high	high	ADJ
ftr-289	1011	14	likelihood	likelihood	NOUN
ftr-289	1011	15	of	of	ADP
ftr-289	1011	16	getting	getting	AUX
ftr-289	1011	17	caught	catch	VERB
ftr-289	1011	18	,	,	PUNCT
ftr-289	1011	19	or	or	CCONJ
ftr-289	1011	20	probability	probability	NOUN
ftr-289	1011	21	of	of	ADP
ftr-289	1011	22	detection	detection	NOUN
ftr-289	1011	23	,	,	PUNCT
ftr-289	1011	24	if	if	SCONJ
ftr-289	1011	25	a	a	DET
ftr-289	1011	26	taxpayer	taxpayer	NOUN
ftr-289	1011	27	fails	fail	VERB
ftr-289	1011	28	to	to	PART
ftr-289	1011	29	report	report	VERB
ftr-289	1011	30	the	the	DET
ftr-289	1011	31	income	income	NOUN
ftr-289	1011	32	but	but	CCONJ
ftr-289	1011	33	also	also	ADV
ftr-289	1011	34	because	because	SCONJ
ftr-289	1011	35	the	the	DET
ftr-289	1011	36	third	third	ADJ
ftr-289	1011	37	party	party	NOUN
ftr-289	1011	38	reporting	reporting	NOUN
ftr-289	1011	39	serves	serve	VERB
ftr-289	1011	40	as	as	ADP
ftr-289	1011	41	a	a	DET
ftr-289	1011	42	coordinating	coordinating	NOUN
ftr-289	1011	43	mechanism	mechanism	NOUN
ftr-289	1011	44	,	,	PUNCT
ftr-289	1011	45	informing	inform	VERB
ftr-289	1011	46	taxpayers	taxpayer	NOUN
ftr-289	1011	47	of	of	ADP
ftr-289	1011	48	the	the	DET
ftr-289	1011	49	likelihood	likelihood	NOUN
ftr-289	1011	50	that	that	SCONJ
ftr-289	1011	51	other	other	ADJ
ftr-289	1011	52	taxpayers	taxpayer	NOUN
ftr-289	1011	53	with	with	ADP
ftr-289	1011	54	income	income	NOUN
ftr-289	1011	55	subject	subject	ADJ
ftr-289	1011	56	to	to	ADP
ftr-289	1011	57	third	third	ADJ
ftr-289	1011	58	party	party	NOUN
ftr-289	1011	59	reporting	reporting	NOUN
ftr-289	1011	60	are	be	AUX
ftr-289	1011	61	likely	likely	ADJ
ftr-289	1011	62	to	to	PART
ftr-289	1011	63	report	report	VERB
ftr-289	1011	64	their	their	PRON
ftr-289	1011	65	income	income	NOUN
ftr-289	1011	66	.	.	PUNCT
ftr-289	1012	1	174	174	NUM
ftr-289	1012	2	as	as	ADP
ftr-289	1012	3	a	a	DET
ftr-289	1012	4	result	result	NOUN
ftr-289	1012	5	,	,	PUNCT
ftr-289	1012	6	the	the	DET
ftr-289	1012	7	irs	irs	PROPN
ftr-289	1012	8	is	be	AUX
ftr-289	1012	9	in	in	ADP
ftr-289	1012	10	a	a	DET
ftr-289	1012	11	good	good	ADJ
ftr-289	1012	12	position	position	NOUN
ftr-289	1012	13	to	to	PART
ftr-289	1012	14	pursue	pursue	VERB
ftr-289	1012	15	any	any	DET
ftr-289	1012	16	given	give	VERB
ftr-289	1012	17	taxpayer	taxpayer	NOUN
ftr-289	1012	18	who	who	PRON
ftr-289	1012	19	does	do	AUX
ftr-289	1012	20	not	not	PART
ftr-289	1012	21	report	report	VERB
ftr-289	1012	22	income	income	NOUN
ftr-289	1012	23	subject	subject	ADJ
ftr-289	1012	24	to	to	ADP
ftr-289	1012	25	third	third	ADJ
ftr-289	1012	26	party	party	NOUN
ftr-289	1012	27	reporting	reporting	NOUN
ftr-289	1012	28	.	.	PUNCT
ftr-289	1013	1	imagine	imagine	VERB
ftr-289	1013	2	,	,	PUNCT
ftr-289	1013	3	instead	instead	ADV
ftr-289	1013	4	,	,	PUNCT
ftr-289	1013	5	that	that	SCONJ
ftr-289	1013	6	170	170	NUM
ftr-289	1013	7	.	.	PUNCT
ftr-289	1013	8	lemos	lemos	PROPN
ftr-289	1013	9	&	&	CCONJ
ftr-289	1013	10	stein	stein	PROPN
ftr-289	1013	11	,	,	PUNCT
ftr-289	1013	12	strategic	strategic	ADJ
ftr-289	1013	13	enforcement	enforcement	NOUN
ftr-289	1013	14	,	,	PUNCT
ftr-289	1013	15	supra	supra	PROPN
ftr-289	1013	16	note	note	PROPN
ftr-289	1013	17	38	38	NUM
ftr-289	1013	18	,	,	PUNCT
ftr-289	1013	19	at	at	ADP
ftr-289	1013	20	26	26	NUM
ftr-289	1013	21	(	(	PUNCT
ftr-289	1013	22	discussing	discuss	VERB
ftr-289	1013	23	difficulties	difficulty	NOUN
ftr-289	1013	24	with	with	ADP
ftr-289	1013	25	“	"	PUNCT
ftr-289	1013	26	worst	bad	ADJ
ftr-289	1013	27	-	-	PUNCT
ftr-289	1013	28	first	first	ADJ
ftr-289	1013	29	”	"	PUNCT
ftr-289	1013	30	method	method	NOUN
ftr-289	1013	31	”	"	PUNCT
ftr-289	1013	32	when	when	SCONJ
ftr-289	1013	33	“	"	PUNCT
ftr-289	1013	34	number	number	NOUN
ftr-289	1013	35	of	of	ADP
ftr-289	1013	36	violators	violator	NOUN
ftr-289	1013	37	is	be	AUX
ftr-289	1013	38	extraordinarily	extraordinarily	ADV
ftr-289	1013	39	high	high	ADJ
ftr-289	1013	40	”	"	PUNCT
ftr-289	1013	41	)	)	PUNCT
ftr-289	1013	42	.	.	PUNCT
ftr-289	1014	1	171	171	NUM
ftr-289	1014	2	.	.	PUNCT
ftr-289	1015	1	indeed	indeed	ADV
ftr-289	1015	2	,	,	PUNCT
ftr-289	1015	3	these	these	DET
ftr-289	1015	4	structural	structural	ADJ
ftr-289	1015	5	features	feature	NOUN
ftr-289	1015	6	may	may	AUX
ftr-289	1015	7	be	be	AUX
ftr-289	1015	8	substitutes	substitute	NOUN
ftr-289	1015	9	for	for	ADP
ftr-289	1015	10	actual	actual	ADJ
ftr-289	1015	11	noncompliance	noncompliance	NOUN
ftr-289	1015	12	communication	communication	NOUN
ftr-289	1015	13	.	.	PUNCT
ftr-289	1016	1	172	172	NUM
ftr-289	1016	2	.	.	PUNCT
ftr-289	1017	1	cf	cf	NOUN
ftr-289	1017	2	.	.	PUNCT
ftr-289	1018	1	kleiman	kleiman	PROPN
ftr-289	1018	2	,	,	PUNCT
ftr-289	1018	3	enforcement	enforcement	NOUN
ftr-289	1018	4	swamping	swamping	NOUN
ftr-289	1018	5	,	,	PUNCT
ftr-289	1018	6	supra	supra	PROPN
ftr-289	1018	7	note	note	NOUN
ftr-289	1018	8	118	118	NUM
ftr-289	1018	9	,	,	PUNCT
ftr-289	1018	10	at	at	ADP
ftr-289	1018	11	67	67	NUM
ftr-289	1018	12	(	(	PUNCT
ftr-289	1018	13	describing	describe	VERB
ftr-289	1018	14	downward	downward	ADJ
ftr-289	1018	15	compliance	compliance	NOUN
ftr-289	1018	16	spiral	spiral	NOUN
ftr-289	1018	17	)	)	PUNCT
ftr-289	1018	18	.	.	PUNCT
ftr-289	1019	1	173	173	NUM
ftr-289	1019	2	.	.	PUNCT
ftr-289	1019	3	overview	overview	NOUN
ftr-289	1019	4	of	of	ADP
ftr-289	1019	5	tax	tax	NOUN
ftr-289	1019	6	gap	gap	NOUN
ftr-289	1019	7	,	,	PUNCT
ftr-289	1019	8	supra	supra	PROPN
ftr-289	1019	9	note	note	PROPN
ftr-289	1019	10	26	26	NUM
ftr-289	1019	11	,	,	PUNCT
ftr-289	1019	12	at	at	ADP
ftr-289	1019	13	3	3	NUM
ftr-289	1019	14	(	(	PUNCT
ftr-289	1019	15	amounts	amount	NOUN
ftr-289	1019	16	subject	subject	ADJ
ftr-289	1019	17	to	to	ADP
ftr-289	1019	18	substantial	substantial	ADJ
ftr-289	1019	19	information	information	NOUN
ftr-289	1019	20	reporting	reporting	NOUN
ftr-289	1019	21	have	have	VERB
ftr-289	1019	22	an	an	DET
ftr-289	1019	23	approximately	approximately	ADV
ftr-289	1019	24	92	92	NUM
ftr-289	1019	25	percent	percent	NOUN
ftr-289	1019	26	compliance	compliance	NOUN
ftr-289	1019	27	rate	rate	NOUN
ftr-289	1019	28	)	)	PUNCT
ftr-289	1019	29	.	.	PUNCT
ftr-289	1020	1	174	174	NUM
ftr-289	1020	2	.	.	PUNCT
ftr-289	1021	1	cf	cf	NOUN
ftr-289	1021	2	.	.	PUNCT
ftr-289	1022	1	lederman	lederman	PROPN
ftr-289	1022	2	,	,	PUNCT
ftr-289	1022	3	reducing	reduce	VERB
ftr-289	1022	4	information	information	NOUN
ftr-289	1022	5	gaps	gap	NOUN
ftr-289	1022	6	,	,	PUNCT
ftr-289	1022	7	supra	supra	ADJ
ftr-289	1022	8	note	note	NOUN
ftr-289	1022	9	150	150	NUM
ftr-289	1022	10	,	,	PUNCT
ftr-289	1022	11	at	at	ADP
ftr-289	1022	12	1738	1738	NUM
ftr-289	1022	13	–	–	PUNCT
ftr-289	1022	14	39	39	NUM
ftr-289	1022	15	(	(	PUNCT
ftr-289	1022	16	“	"	PUNCT
ftr-289	1022	17	what	what	PRON
ftr-289	1022	18	likely	likely	ADV
ftr-289	1022	19	makes	make	VERB
ftr-289	1022	20	information	information	NOUN
ftr-289	1022	21	reporting	report	VERB
ftr-289	1022	22	so	so	ADV
ftr-289	1022	23	successful	successful	ADJ
ftr-289	1022	24	in	in	ADP
ftr-289	1022	25	spurring	spur	VERB
ftr-289	1022	26	compliance	compliance	NOUN
ftr-289	1022	27	in	in	ADP
ftr-289	1022	28	the	the	DET
ftr-289	1022	29	first	first	ADJ
ftr-289	1022	30	instance	instance	NOUN
ftr-289	1022	31	is	be	AUX
ftr-289	1022	32	that	that	SCONJ
ftr-289	1022	33	,	,	PUNCT
ftr-289	1022	34	like	like	ADP
ftr-289	1022	35	“	"	PUNCT
ftr-289	1022	36	red	red	ADJ
ftr-289	1022	37	light	light	NOUN
ftr-289	1022	38	cameras	camera	NOUN
ftr-289	1022	39	”	"	PUNCT
ftr-289	1022	40	that	that	PRON
ftr-289	1022	41	snap	snap	VERB
ftr-289	1022	42	pictures	picture	NOUN
ftr-289	1022	43	of	of	ADP
ftr-289	1022	44	vehicles	vehicle	NOUN
ftr-289	1022	45	failing	fail	VERB
ftr-289	1022	46	to	to	PART
ftr-289	1022	47	stop	stop	VERB
ftr-289	1022	48	for	for	ADP
ftr-289	1022	49	a	a	DET
ftr-289	1022	50	red	red	ADJ
ftr-289	1022	51	light	light	NOUN
ftr-289	1022	52	,	,	PUNCT
ftr-289	1022	53	the	the	DET
ftr-289	1022	54	taxpayer	taxpayer	NOUN
ftr-289	1022	55	is	be	AUX
ftr-289	1022	56	aware	aware	ADJ
ftr-289	1022	57	that	that	SCONJ
ftr-289	1022	58	the	the	DET
ftr-289	1022	59	government	government	NOUN
ftr-289	1022	60	is	be	AUX
ftr-289	1022	61	watching	watch	VERB
ftr-289	1022	62	.	.	PUNCT
ftr-289	1022	63	”	"	PUNCT
ftr-289	1022	64	)	)	PUNCT
ftr-289	1022	65	.	.	PUNCT
ftr-289	1023	1	the	the	DET
ftr-289	1023	2	argument	argument	NOUN
ftr-289	1023	3	being	be	AUX
ftr-289	1023	4	made	make	VERB
ftr-289	1023	5	in	in	ADP
ftr-289	1023	6	the	the	DET
ftr-289	1023	7	text	text	NOUN
ftr-289	1023	8	is	be	AUX
ftr-289	1023	9	a	a	DET
ftr-289	1023	10	bit	bit	NOUN
ftr-289	1023	11	different	different	ADJ
ftr-289	1023	12	.	.	PUNCT
ftr-289	1024	1	the	the	DET
ftr-289	1024	2	argument	argument	NOUN
ftr-289	1024	3	in	in	ADP
ftr-289	1024	4	the	the	DET
ftr-289	1024	5	text	text	NOUN
ftr-289	1024	6	deals	deal	NOUN
ftr-289	1024	7	with	with	ADP
ftr-289	1024	8	how	how	SCONJ
ftr-289	1024	9	information	information	NOUN
ftr-289	1024	10	reporting	reporting	NOUN
ftr-289	1024	11	provides	provide	VERB
ftr-289	1024	12	information	information	NOUN
ftr-289	1024	13	about	about	ADP
ftr-289	1024	14	the	the	DET
ftr-289	1024	15	likely	likely	ADJ
ftr-289	1024	16	compliance	compliance	NOUN
ftr-289	1024	17	of	of	ADP
ftr-289	1024	18	others	other	NOUN
ftr-289	1024	19	,	,	PUNCT
ftr-289	1024	20	and	and	CCONJ
ftr-289	1024	21	therefore	therefore	ADV
ftr-289	1024	22	serves	serve	VERB
ftr-289	1024	23	as	as	ADP
ftr-289	1024	24	a	a	DET
ftr-289	1024	25	means	means	NOUN
ftr-289	1024	26	of	of	ADP
ftr-289	1024	27	coordinating	coordinate	VERB
ftr-289	1024	28	levels	level	NOUN
ftr-289	1024	29	of	of	ADP
ftr-289	1024	30	compliance	compliance	NOUN
ftr-289	1024	31	.	.	PUNCT
ftr-289	1025	1	2014	2014	NUM
ftr-289	1025	2	]	]	PUNCT
ftr-289	1025	3	concentrated	concentrated	ADJ
ftr-289	1025	4	enforcement	enforcement	NOUN
ftr-289	1025	5	367	367	NUM
ftr-289	1025	6	taxpayers	taxpayer	NOUN
ftr-289	1025	7	with	with	ADP
ftr-289	1025	8	income	income	NOUN
ftr-289	1025	9	subject	subject	ADJ
ftr-289	1025	10	to	to	ADP
ftr-289	1025	11	third	third	ADJ
ftr-289	1025	12	party	party	NOUN
ftr-289	1025	13	reporting	reporting	NOUN
ftr-289	1025	14	generally	generally	ADV
ftr-289	1025	15	did	do	AUX
ftr-289	1025	16	not	not	PART
ftr-289	1025	17	report	report	VERB
ftr-289	1025	18	such	such	ADJ
ftr-289	1025	19	income	income	NOUN
ftr-289	1025	20	.	.	PUNCT
ftr-289	1026	1	despite	despite	SCONJ
ftr-289	1026	2	the	the	DET
ftr-289	1026	3	third	third	ADJ
ftr-289	1026	4	party	party	NOUN
ftr-289	1026	5	reporting	reporting	NOUN
ftr-289	1026	6	,	,	PUNCT
ftr-289	1026	7	the	the	DET
ftr-289	1026	8	irs	irs	PROPN
ftr-289	1026	9	likely	likely	ADV
ftr-289	1026	10	would	would	AUX
ftr-289	1026	11	not	not	PART
ftr-289	1026	12	have	have	VERB
ftr-289	1026	13	the	the	DET
ftr-289	1026	14	resources	resource	NOUN
ftr-289	1026	15	to	to	PART
ftr-289	1026	16	examine	examine	VERB
ftr-289	1026	17	and	and	CCONJ
ftr-289	1026	18	punish	punish	VERB
ftr-289	1026	19	a	a	DET
ftr-289	1026	20	large	large	ADJ
ftr-289	1026	21	portion	portion	NOUN
ftr-289	1026	22	of	of	ADP
ftr-289	1026	23	the	the	DET
ftr-289	1026	24	taxpayers	taxpayer	NOUN
ftr-289	1026	25	not	not	PART
ftr-289	1026	26	reporting	report	VERB
ftr-289	1026	27	such	such	ADJ
ftr-289	1026	28	income	income	NOUN
ftr-289	1026	29	.	.	PUNCT
ftr-289	1027	1	175	175	NUM
ftr-289	1027	2	as	as	ADP
ftr-289	1027	3	a	a	DET
ftr-289	1027	4	result	result	NOUN
ftr-289	1028	1	,	,	PUNCT
ftr-289	1028	2	taxpayers	taxpayer	NOUN
ftr-289	1028	3	would	would	AUX
ftr-289	1028	4	face	face	VERB
ftr-289	1028	5	a	a	DET
ftr-289	1028	6	low	low	ADJ
ftr-289	1028	7	likelihood	likelihood	NOUN
ftr-289	1028	8	of	of	ADP
ftr-289	1028	9	being	be	AUX
ftr-289	1028	10	punished	punish	VERB
ftr-289	1028	11	for	for	ADP
ftr-289	1028	12	not	not	PART
ftr-289	1028	13	reporting	report	VERB
ftr-289	1028	14	income	income	NOUN
ftr-289	1028	15	subject	subject	ADJ
ftr-289	1028	16	to	to	ADP
ftr-289	1028	17	third	third	ADJ
ftr-289	1028	18	party	party	NOUN
ftr-289	1028	19	reporting	reporting	NOUN
ftr-289	1028	20	,	,	PUNCT
ftr-289	1028	21	notwithstanding	notwithstanding	ADP
ftr-289	1028	22	the	the	DET
ftr-289	1028	23	high	high	ADJ
ftr-289	1028	24	likelihood	likelihood	NOUN
ftr-289	1028	25	of	of	ADP
ftr-289	1028	26	detection	detection	NOUN
ftr-289	1028	27	.	.	PUNCT
ftr-289	1029	1	176	176	NUM
ftr-289	1029	2	the	the	DET
ftr-289	1029	3	cash	cash	NOUN
ftr-289	1029	4	business	business	NOUN
ftr-289	1029	5	tax	tax	NOUN
ftr-289	1029	6	sector	sector	NOUN
ftr-289	1029	7	presents	present	VERB
ftr-289	1029	8	this	this	DET
ftr-289	1029	9	coordinated	coordinated	ADJ
ftr-289	1029	10	noncompliance	noncompliance	NOUN
ftr-289	1029	11	problem	problem	NOUN
ftr-289	1029	12	.	.	PUNCT
ftr-289	1030	1	the	the	DET
ftr-289	1030	2	heterogeneity	heterogeneity	NOUN
ftr-289	1030	3	of	of	ADP
ftr-289	1030	4	cash	cash	NOUN
ftr-289	1030	5	business	business	NOUN
ftr-289	1030	6	taxpayers	taxpayer	NOUN
ftr-289	1030	7	makes	make	VERB
ftr-289	1030	8	this	this	DET
ftr-289	1030	9	problem	problem	NOUN
ftr-289	1030	10	even	even	ADV
ftr-289	1030	11	worse	bad	ADJ
ftr-289	1030	12	.	.	PUNCT
ftr-289	1031	1	“	"	PUNCT
ftr-289	1031	2	worst	bad	ADJ
ftr-289	1031	3	-	-	PUNCT
ftr-289	1031	4	first	first	ADJ
ftr-289	1031	5	”	"	PUNCT
ftr-289	1031	6	methods	method	NOUN
ftr-289	1031	7	work	work	VERB
ftr-289	1031	8	particularly	particularly	ADV
ftr-289	1031	9	well	well	ADV
ftr-289	1032	1	when	when	SCONJ
ftr-289	1032	2	differences	difference	NOUN
ftr-289	1032	3	from	from	ADP
ftr-289	1032	4	an	an	DET
ftr-289	1032	5	average	average	ADJ
ftr-289	1032	6	reflect	reflect	VERB
ftr-289	1032	7	likely	likely	ADJ
ftr-289	1032	8	noncompliance	noncompliance	NOUN
ftr-289	1032	9	.	.	PUNCT
ftr-289	1033	1	177	177	NUM
ftr-289	1033	2	for	for	ADP
ftr-289	1033	3	instance	instance	NOUN
ftr-289	1033	4	,	,	PUNCT
ftr-289	1033	5	“	"	PUNCT
ftr-289	1033	6	worst	bad	ADJ
ftr-289	1033	7	-	-	PUNCT
ftr-289	1033	8	first	first	ADJ
ftr-289	1033	9	”	"	PUNCT
ftr-289	1033	10	methods	method	NOUN
ftr-289	1033	11	can	can	AUX
ftr-289	1033	12	apply	apply	VERB
ftr-289	1033	13	particularly	particularly	ADV
ftr-289	1033	14	well	well	ADV
ftr-289	1033	15	in	in	ADP
ftr-289	1033	16	the	the	DET
ftr-289	1033	17	context	context	NOUN
ftr-289	1033	18	of	of	ADP
ftr-289	1033	19	speeding	speeding	NOUN
ftr-289	1033	20	,	,	PUNCT
ftr-289	1033	21	because	because	SCONJ
ftr-289	1033	22	it	it	PRON
ftr-289	1033	23	is	be	AUX
ftr-289	1033	24	easy	easy	ADJ
ftr-289	1033	25	to	to	PART
ftr-289	1033	26	identify	identify	VERB
ftr-289	1033	27	who	who	PRON
ftr-289	1033	28	is	be	AUX
ftr-289	1033	29	the	the	DET
ftr-289	1033	30	most	most	ADV
ftr-289	1033	31	noncompliant	noncompliant	ADJ
ftr-289	1033	32	based	base	VERB
ftr-289	1033	33	on	on	ADP
ftr-289	1033	34	who	who	PRON
ftr-289	1033	35	is	be	AUX
ftr-289	1033	36	going	go	VERB
ftr-289	1033	37	the	the	DET
ftr-289	1033	38	fastest	fast	ADJ
ftr-289	1033	39	.	.	PUNCT
ftr-289	1034	1	but	but	CCONJ
ftr-289	1034	2	cash	cash	NOUN
ftr-289	1034	3	business	business	NOUN
ftr-289	1034	4	taxpayers	taxpayer	NOUN
ftr-289	1034	5	are	be	AUX
ftr-289	1034	6	in	in	ADP
ftr-289	1034	7	some	some	DET
ftr-289	1034	8	ways	way	NOUN
ftr-289	1034	9	the	the	DET
ftr-289	1034	10	quintessential	quintessential	ADJ
ftr-289	1034	11	examples	example	NOUN
ftr-289	1034	12	of	of	ADP
ftr-289	1034	13	taxpayer	taxpayer	NOUN
ftr-289	1034	14	heterogeneity	heterogeneity	NOUN
ftr-289	1034	15	.	.	PUNCT
ftr-289	1035	1	as	as	ADP
ftr-289	1035	2	a	a	DET
ftr-289	1035	3	result	result	NOUN
ftr-289	1035	4	,	,	PUNCT
ftr-289	1035	5	low	low	ADJ
ftr-289	1035	6	reported	report	VERB
ftr-289	1035	7	income	income	NOUN
ftr-289	1035	8	by	by	ADP
ftr-289	1035	9	cash	cash	NOUN
ftr-289	1035	10	business	business	NOUN
ftr-289	1035	11	taxpayers	taxpayer	NOUN
ftr-289	1035	12	is	be	AUX
ftr-289	1035	13	not	not	PART
ftr-289	1035	14	necessarily	necessarily	ADV
ftr-289	1035	15	a	a	DET
ftr-289	1035	16	reliable	reliable	ADJ
ftr-289	1035	17	indicator	indicator	NOUN
ftr-289	1035	18	of	of	ADP
ftr-289	1035	19	tax	tax	NOUN
ftr-289	1035	20	evasion	evasion	NOUN
ftr-289	1035	21	.	.	PUNCT
ftr-289	1036	1	for	for	ADP
ftr-289	1036	2	instance	instance	NOUN
ftr-289	1036	3	,	,	PUNCT
ftr-289	1036	4	a	a	DET
ftr-289	1036	5	particular	particular	ADJ
ftr-289	1036	6	taxpayer	taxpayer	NOUN
ftr-289	1036	7	who	who	PRON
ftr-289	1036	8	reports	report	VERB
ftr-289	1036	9	low	low	ADJ
ftr-289	1036	10	income	income	NOUN
ftr-289	1036	11	may	may	AUX
ftr-289	1036	12	just	just	ADV
ftr-289	1036	13	be	be	AUX
ftr-289	1036	14	a	a	DET
ftr-289	1036	15	bad	bad	ADJ
ftr-289	1036	16	businessperson	businessperson	NOUN
ftr-289	1036	17	and	and	CCONJ
ftr-289	1036	18	,	,	PUNCT
ftr-289	1036	19	as	as	ADP
ftr-289	1036	20	a	a	DET
ftr-289	1036	21	result	result	NOUN
ftr-289	1036	22	,	,	PUNCT
ftr-289	1036	23	actually	actually	ADV
ftr-289	1036	24	experience	experience	VERB
ftr-289	1036	25	business	business	NOUN
ftr-289	1036	26	losses	loss	NOUN
ftr-289	1036	27	,	,	PUNCT
ftr-289	1036	28	even	even	ADV
ftr-289	1036	29	though	though	SCONJ
ftr-289	1036	30	all	all	DET
ftr-289	1036	31	other	other	ADJ
ftr-289	1036	32	taxpayers	taxpayer	NOUN
ftr-289	1036	33	in	in	ADP
ftr-289	1036	34	the	the	DET
ftr-289	1036	35	subsector	subsector	NOUN
ftr-289	1036	36	are	be	AUX
ftr-289	1036	37	experiencing	experience	VERB
ftr-289	1036	38	gains	gain	NOUN
ftr-289	1036	39	.	.	PUNCT
ftr-289	1037	1	alternatively	alternatively	ADV
ftr-289	1037	2	,	,	PUNCT
ftr-289	1037	3	a	a	DET
ftr-289	1037	4	very	very	ADV
ftr-289	1037	5	profitable	profitable	ADJ
ftr-289	1037	6	taxpayer	taxpayer	NOUN
ftr-289	1037	7	in	in	ADP
ftr-289	1037	8	the	the	DET
ftr-289	1037	9	subsector	subsector	NOUN
ftr-289	1037	10	may	may	AUX
ftr-289	1037	11	be	be	AUX
ftr-289	1037	12	able	able	ADJ
ftr-289	1037	13	to	to	PART
ftr-289	1037	14	report	report	VERB
ftr-289	1037	15	and	and	CCONJ
ftr-289	1037	16	pay	pay	VERB
ftr-289	1037	17	more	more	ADJ
ftr-289	1037	18	tax	tax	NOUN
ftr-289	1037	19	liability	liability	NOUN
ftr-289	1037	20	than	than	ADP
ftr-289	1037	21	all	all	DET
ftr-289	1037	22	other	other	ADJ
ftr-289	1037	23	taxpayers	taxpayer	NOUN
ftr-289	1037	24	in	in	ADP
ftr-289	1037	25	the	the	DET
ftr-289	1037	26	subsector	subsector	NOUN
ftr-289	1037	27	and	and	CCONJ
ftr-289	1037	28	still	still	ADV
ftr-289	1037	29	greatly	greatly	ADV
ftr-289	1037	30	underreport	underreport	VERB
ftr-289	1037	31	actual	actual	ADJ
ftr-289	1037	32	tax	tax	NOUN
ftr-289	1037	33	liability	liability	NOUN
ftr-289	1037	34	owed	owe	VERB
ftr-289	1037	35	.	.	PUNCT
ftr-289	1038	1	this	this	DET
ftr-289	1038	2	heterogeneity	heterogeneity	NOUN
ftr-289	1038	3	means	mean	VERB
ftr-289	1038	4	that	that	SCONJ
ftr-289	1038	5	the	the	DET
ftr-289	1038	6	irs	irs	PROPN
ftr-289	1038	7	can	can	AUX
ftr-289	1038	8	not	not	PART
ftr-289	1038	9	easily	easily	ADV
ftr-289	1038	10	rely	rely	VERB
ftr-289	1038	11	on	on	ADP
ftr-289	1038	12	straightforward	straightforward	ADJ
ftr-289	1038	13	comparisons	comparison	NOUN
ftr-289	1038	14	between	between	ADP
ftr-289	1038	15	taxpayers	taxpayer	NOUN
ftr-289	1038	16	in	in	ADP
ftr-289	1038	17	order	order	NOUN
ftr-289	1038	18	to	to	PART
ftr-289	1038	19	determine	determine	VERB
ftr-289	1038	20	who	who	PRON
ftr-289	1038	21	is	be	AUX
ftr-289	1038	22	likely	likely	ADJ
ftr-289	1038	23	to	to	PART
ftr-289	1038	24	be	be	AUX
ftr-289	1038	25	the	the	DET
ftr-289	1038	26	“	"	PUNCT
ftr-289	1038	27	worst	bad	ADJ
ftr-289	1038	28	.	.	PUNCT
ftr-289	1038	29	”	"	PUNCT
ftr-289	1039	1	this	this	DET
ftr-289	1039	2	inability	inability	NOUN
ftr-289	1039	3	severely	severely	ADV
ftr-289	1039	4	hampers	hamper	VERB
ftr-289	1039	5	the	the	DET
ftr-289	1039	6	power	power	NOUN
ftr-289	1039	7	of	of	ADP
ftr-289	1039	8	a	a	DET
ftr-289	1039	9	“	"	PUNCT
ftr-289	1039	10	worst	bad	ADJ
ftr-289	1039	11	-	-	PUNCT
ftr-289	1039	12	first	first	ADJ
ftr-289	1039	13	”	"	PUNCT
ftr-289	1039	14	method	method	NOUN
ftr-289	1039	15	.	.	PUNCT
ftr-289	1040	1	178	178	NUM
ftr-289	1040	2	175	175	NUM
ftr-289	1040	3	.	.	PUNCT
ftr-289	1041	1	see	see	VERB
ftr-289	1041	2	supra	supra	ADJ
ftr-289	1041	3	text	text	NOUN
ftr-289	1041	4	accompanying	accompanying	ADJ
ftr-289	1041	5	notes	note	NOUN
ftr-289	1041	6	28–29	28–29	NUM
ftr-289	1041	7	discussing	discuss	VERB
ftr-289	1041	8	enforcement	enforcement	NOUN
ftr-289	1041	9	resources	resource	NOUN
ftr-289	1041	10	limitations	limitation	NOUN
ftr-289	1041	11	of	of	ADP
ftr-289	1041	12	irs	irs	PROPN
ftr-289	1041	13	.	.	PUNCT
ftr-289	1042	1	the	the	DET
ftr-289	1042	2	fact	fact	NOUN
ftr-289	1042	3	that	that	SCONJ
ftr-289	1042	4	the	the	DET
ftr-289	1042	5	tax	tax	NOUN
ftr-289	1042	6	liability	liability	NOUN
ftr-289	1042	7	would	would	AUX
ftr-289	1042	8	be	be	AUX
ftr-289	1042	9	clear	clear	ADJ
ftr-289	1042	10	would	would	AUX
ftr-289	1042	11	not	not	PART
ftr-289	1042	12	necessarily	necessarily	ADV
ftr-289	1042	13	change	change	VERB
ftr-289	1042	14	this	this	DET
ftr-289	1042	15	constraint	constraint	NOUN
ftr-289	1042	16	.	.	PUNCT
ftr-289	1043	1	cf	cf	NOUN
ftr-289	1043	2	.	.	PUNCT
ftr-289	1044	1	david	david	PROPN
ftr-289	1044	2	cay	cay	PROPN
ftr-289	1044	3	johnston	johnston	PROPN
ftr-289	1044	4	,	,	PUNCT
ftr-289	1044	5	i.r.s	i.r.s	PROPN
ftr-289	1044	6	.	.	PUNCT
ftr-289	1044	7	enlists	enlist	VERB
ftr-289	1044	8	outside	outside	ADP
ftr-289	1044	9	help	help	NOUN
ftr-289	1044	10	in	in	ADP
ftr-289	1044	11	collecting	collect	VERB
ftr-289	1044	12	delinquent	delinquent	ADJ
ftr-289	1044	13	taxes	taxis	NOUN
ftr-289	1044	14	,	,	PUNCT
ftr-289	1044	15	despite	despite	SCONJ
ftr-289	1044	16	the	the	DET
ftr-289	1044	17	higher	high	ADJ
ftr-289	1044	18	costs	cost	NOUN
ftr-289	1044	19	,	,	PUNCT
ftr-289	1044	20	n.y	n.y	PROPN
ftr-289	1044	21	.	.	PROPN
ftr-289	1044	22	times	times	PROPN
ftr-289	1044	23	,	,	PUNCT
ftr-289	1044	24	aug	aug	PROPN
ftr-289	1044	25	.	.	PROPN
ftr-289	1044	26	20	20	NUM
ftr-289	1044	27	,	,	PUNCT
ftr-289	1044	28	2006	2006	NUM
ftr-289	1044	29	,	,	PUNCT
ftr-289	1044	30	at	at	ADP
ftr-289	1044	31	a12	a12	NOUN
ftr-289	1044	32	(	(	PUNCT
ftr-289	1044	33	reporting	report	VERB
ftr-289	1044	34	that	that	SCONJ
ftr-289	1044	35	“	"	PUNCT
ftr-289	1044	36	[	[	X
ftr-289	1044	37	t]he	t]he	ADV
ftr-289	1044	38	private	private	ADJ
ftr-289	1044	39	debt	debt	NOUN
ftr-289	1044	40	collection	collection	NOUN
ftr-289	1044	41	program	program	NOUN
ftr-289	1044	42	is	be	AUX
ftr-289	1044	43	expected	expect	VERB
ftr-289	1044	44	to	to	PART
ftr-289	1044	45	bring	bring	VERB
ftr-289	1044	46	in	in	ADP
ftr-289	1044	47	$	$	SYM
ftr-289	1044	48	1.4	1.4	NUM
ftr-289	1044	49	billion	billion	NUM
ftr-289	1044	50	over	over	ADP
ftr-289	1044	51	10	10	NUM
ftr-289	1044	52	years	year	NOUN
ftr-289	1044	53	,	,	PUNCT
ftr-289	1044	54	with	with	ADP
ftr-289	1044	55	the	the	DET
ftr-289	1044	56	collection	collection	NOUN
ftr-289	1044	57	agencies	agency	NOUN
ftr-289	1044	58	keeping	keep	VERB
ftr-289	1044	59	about	about	ADV
ftr-289	1044	60	$	$	SYM
ftr-289	1044	61	330	330	NUM
ftr-289	1044	62	million	million	NUM
ftr-289	1044	63	of	of	ADP
ftr-289	1044	64	that	that	PRON
ftr-289	1044	65	,	,	PUNCT
ftr-289	1044	66	or	or	CCONJ
ftr-289	1044	67	22	22	NUM
ftr-289	1044	68	to	to	PART
ftr-289	1044	69	24	24	NUM
ftr-289	1044	70	cents	cent	NOUN
ftr-289	1044	71	on	on	ADP
ftr-289	1044	72	the	the	DET
ftr-289	1044	73	dollar	dollar	NOUN
ftr-289	1044	74	,	,	PUNCT
ftr-289	1044	75	”	"	PUNCT
ftr-289	1044	76	whereas	whereas	SCONJ
ftr-289	1044	77	“	"	PUNCT
ftr-289	1044	78	[	[	X
ftr-289	1044	79	b]y	b]y	NOUN
ftr-289	1044	80	hiring	hire	VERB
ftr-289	1044	81	more	more	ADJ
ftr-289	1044	82	revenue	revenue	NOUN
ftr-289	1044	83	officers	officer	NOUN
ftr-289	1044	84	,	,	PUNCT
ftr-289	1044	85	the	the	DET
ftr-289	1044	86	i.r.s	i.r.	NOUN
ftr-289	1044	87	.	.	PUNCT
ftr-289	1045	1	could	could	AUX
ftr-289	1045	2	collect	collect	VERB
ftr-289	1045	3	more	more	ADJ
ftr-289	1045	4	than	than	ADP
ftr-289	1045	5	$	$	SYM
ftr-289	1045	6	9	9	NUM
ftr-289	1045	7	billion	billion	NUM
ftr-289	1045	8	each	each	DET
ftr-289	1045	9	year	year	NOUN
ftr-289	1045	10	and	and	CCONJ
ftr-289	1045	11	spend	spend	VERB
ftr-289	1045	12	only	only	ADV
ftr-289	1045	13	$	$	SYM
ftr-289	1045	14	296	296	NUM
ftr-289	1045	15	million	million	NUM
ftr-289	1045	16	-or	-or	NOUN
ftr-289	1045	17	about	about	ADV
ftr-289	1045	18	three	three	NUM
ftr-289	1045	19	cents	cent	NOUN
ftr-289	1045	20	on	on	ADP
ftr-289	1045	21	the	the	DET
ftr-289	1045	22	dollar	dollar	NOUN
ftr-289	1045	23	”	"	PUNCT
ftr-289	1045	24	)	)	PUNCT
ftr-289	1045	25	.	.	PUNCT
ftr-289	1046	1	176	176	NUM
ftr-289	1046	2	.	.	PUNCT
ftr-289	1047	1	see	see	VERB
ftr-289	1047	2	sources	source	NOUN
ftr-289	1047	3	cited	cite	VERB
ftr-289	1047	4	supra	supra	PROPN
ftr-289	1047	5	note	note	PROPN
ftr-289	1047	6	118	118	NUM
ftr-289	1047	7	.	.	NOUN
ftr-289	1047	8	177	177	NUM
ftr-289	1047	9	.	.	PUNCT
ftr-289	1048	1	steven	steven	PROPN
ftr-289	1048	2	klepper	klepper	PROPN
ftr-289	1048	3	&	&	CCONJ
ftr-289	1048	4	daniel	daniel	PROPN
ftr-289	1048	5	nagin	nagin	PROPN
ftr-289	1048	6	,	,	PUNCT
ftr-289	1048	7	the	the	DET
ftr-289	1048	8	anatomy	anatomy	NOUN
ftr-289	1048	9	of	of	ADP
ftr-289	1048	10	tax	tax	NOUN
ftr-289	1048	11	evasion	evasion	NOUN
ftr-289	1048	12	,	,	PUNCT
ftr-289	1048	13	5	5	NUM
ftr-289	1048	14	j.l	j.l	PROPN
ftr-289	1048	15	.	.	PROPN
ftr-289	1048	16	econ	econ	PROPN
ftr-289	1048	17	.	.	PROPN
ftr-289	1048	18	&	&	CCONJ
ftr-289	1048	19	org	org	PROPN
ftr-289	1048	20	.	.	PROPN
ftr-289	1049	1	1	1	NUM
ftr-289	1049	2	,	,	PUNCT
ftr-289	1049	3	12–13	12–13	NUM
ftr-289	1049	4	(	(	PUNCT
ftr-289	1049	5	1989	1989	NUM
ftr-289	1049	6	)	)	PUNCT
ftr-289	1049	7	(	(	PUNCT
ftr-289	1049	8	“	"	PUNCT
ftr-289	1049	9	[	[	X
ftr-289	1049	10	t]he	t]he	ADV
ftr-289	1049	11	smaller	small	ADJ
ftr-289	1049	12	the	the	DET
ftr-289	1049	13	variation	variation	NOUN
ftr-289	1049	14	in	in	ADP
ftr-289	1049	15	the	the	DET
ftr-289	1049	16	true	true	ADJ
ftr-289	1049	17	amount	amount	NOUN
ftr-289	1049	18	on	on	ADP
ftr-289	1049	19	a	a	DET
ftr-289	1049	20	line	line	NOUN
ftr-289	1049	21	item	item	NOUN
ftr-289	1049	22	within	within	ADP
ftr-289	1049	23	homogeneous	homogeneous	ADJ
ftr-289	1049	24	classes	class	NOUN
ftr-289	1049	25	of	of	ADP
ftr-289	1049	26	taxpayers	taxpayer	NOUN
ftr-289	1049	27	relative	relative	ADJ
ftr-289	1049	28	to	to	ADP
ftr-289	1049	29	the	the	DET
ftr-289	1049	30	mean	mean	ADJ
ftr-289	1049	31	true	true	ADJ
ftr-289	1049	32	amount	amount	NOUN
ftr-289	1049	33	on	on	ADP
ftr-289	1049	34	the	the	DET
ftr-289	1049	35	line	line	NOUN
ftr-289	1049	36	item	item	NOUN
ftr-289	1049	37	,	,	PUNCT
ftr-289	1049	38	the	the	PRON
ftr-289	1049	39	easier	easy	ADJ
ftr-289	1049	40	it	it	PRON
ftr-289	1049	41	will	will	AUX
ftr-289	1049	42	be	be	AUX
ftr-289	1049	43	for	for	SCONJ
ftr-289	1049	44	an	an	DET
ftr-289	1049	45	auditor	auditor	NOUN
ftr-289	1049	46	to	to	PART
ftr-289	1049	47	establish	establish	VERB
ftr-289	1049	48	a	a	DET
ftr-289	1049	49	prima	prima	NOUN
ftr-289	1049	50	facie	facie	NOUN
ftr-289	1049	51	case	case	NOUN
ftr-289	1049	52	of	of	ADP
ftr-289	1049	53	noncompliance	noncompliance	NOUN
ftr-289	1049	54	.	.	PUNCT
ftr-289	1049	55	”	"	PUNCT
ftr-289	1049	56	)	)	PUNCT
ftr-289	1049	57	.	.	PUNCT
ftr-289	1050	1	178	178	NUM
ftr-289	1050	2	.	.	PUNCT
ftr-289	1051	1	lazear	lazear	PROPN
ftr-289	1051	2	,	,	PUNCT
ftr-289	1051	3	the	the	DET
ftr-289	1051	4	advantage	advantage	NOUN
ftr-289	1051	5	,	,	PUNCT
ftr-289	1051	6	supra	supra	PROPN
ftr-289	1051	7	note	note	NOUN
ftr-289	1051	8	91	91	NUM
ftr-289	1051	9	,	,	PUNCT
ftr-289	1051	10	at	at	ADP
ftr-289	1051	11	1054	1054	NUM
ftr-289	1051	12	(	(	PUNCT
ftr-289	1051	13	“	"	PUNCT
ftr-289	1051	14	[	[	X
ftr-289	1051	15	i]t	i]t	X
ftr-289	1051	16	is	be	AUX
ftr-289	1051	17	a	a	DET
ftr-289	1051	18	general	general	ADJ
ftr-289	1051	19	principle	principle	NOUN
ftr-289	1051	20	in	in	ADP
ftr-289	1051	21	incentive	incentive	NOUN
ftr-289	1051	22	theory	theory	NOUN
ftr-289	1051	23	that	that	SCONJ
ftr-289	1051	24	when	when	SCONJ
ftr-289	1051	25	noise	noise	NOUN
ftr-289	1051	26	is	be	AUX
ftr-289	1051	27	high	high	ADJ
ftr-289	1051	28	relative	relative	ADJ
ftr-289	1051	29	to	to	ADP
ftr-289	1051	30	the	the	DET
ftr-289	1051	31	signal	signal	NOUN
ftr-289	1051	32	,	,	PUNCT
ftr-289	1051	33	incentives	incentive	NOUN
ftr-289	1051	34	are	be	AUX
ftr-289	1051	35	diminished	diminish	VERB
ftr-289	1051	36	.	.	PUNCT
ftr-289	1051	37	”	"	PUNCT
ftr-289	1051	38	)	)	PUNCT
ftr-289	1051	39	;	;	PUNCT
ftr-289	1051	40	lemos	lemos	PROPN
ftr-289	1051	41	&	&	CCONJ
ftr-289	1051	42	stein	stein	PROPN
ftr-289	1051	43	,	,	PUNCT
ftr-289	1051	44	strategic	strategic	ADJ
ftr-289	1051	45	enforcement	enforcement	NOUN
ftr-289	1051	46	,	,	PUNCT
ftr-289	1051	47	supra	supra	PROPN
ftr-289	1051	48	note	note	PROPN
ftr-289	1051	49	38	38	NUM
ftr-289	1051	50	,	,	PUNCT
ftr-289	1051	51	at	at	ADP
ftr-289	1051	52	26	26	NUM
ftr-289	1051	53	(	(	PUNCT
ftr-289	1051	54	“	"	PUNCT
ftr-289	1051	55	[	[	X
ftr-289	1051	56	w]here	w]here	X
ftr-289	1051	57	it	it	PRON
ftr-289	1051	58	is	be	AUX
ftr-289	1051	59	even	even	ADV
ftr-289	1051	60	more	more	ADV
ftr-289	1051	61	difficult	difficult	ADJ
ftr-289	1051	62	to	to	PART
ftr-289	1051	63	apply	apply	VERB
ftr-289	1051	64	a	a	DET
ftr-289	1051	65	relative	relative	ADJ
ftr-289	1051	66	performance	performance	NOUN
ftr-289	1051	67	measure	measure	NOUN
ftr-289	1051	68	than	than	ADP
ftr-289	1051	69	an	an	DET
ftr-289	1051	70	absolute	absolute	ADJ
ftr-289	1051	71	one	one	NOUN
ftr-289	1051	72	.	.	PUNCT
ftr-289	1051	73	.	.	PUNCT
ftr-289	1051	74	.	.	PUNCT
ftr-289	1052	1	a	a	PRON
ftr-289	1052	2	[	[	X
ftr-289	1052	3	“	"	PUNCT
ftr-289	1052	4	worst	bad	ADJ
ftr-289	1052	5	-	-	PUNCT
ftr-289	1052	6	first	first	ADJ
ftr-289	1052	7	”	"	PUNCT
ftr-289	1052	8	]	]	PUNCT
ftr-289	1052	9	approach	approach	NOUN
ftr-289	1052	10	to	to	ADP
ftr-289	1052	11	enforcement	enforcement	NOUN
ftr-289	1052	12	will	will	AUX
ftr-289	1052	13	be	be	AUX
ftr-289	1052	14	inappropriate	inappropriate	ADJ
ftr-289	1052	15	.	.	PUNCT
ftr-289	1052	16	”	"	PUNCT
ftr-289	1052	17	)	)	PUNCT
ftr-289	1052	18	.	.	PUNCT
ftr-289	1053	1	368	368	NUM
ftr-289	1053	2	florida	florida	PROPN
ftr-289	1053	3	tax	tax	NOUN
ftr-289	1053	4	review	review	NOUN
ftr-289	1053	5	[	[	X
ftr-289	1053	6	vol	vol	NOUN
ftr-289	1053	7	.	.	PUNCT
ftr-289	1054	1	16:6	16:6	NUM
ftr-289	1054	2	c.	c.	PROPN
ftr-289	1054	3	the	the	DET
ftr-289	1054	4	case	case	NOUN
ftr-289	1054	5	for	for	ADP
ftr-289	1054	6	concentrated	concentrated	ADJ
ftr-289	1054	7	enforcement	enforcement	NOUN
ftr-289	1054	8	so	so	ADV
ftr-289	1054	9	,	,	PUNCT
ftr-289	1054	10	what	what	DET
ftr-289	1054	11	conditions	condition	NOUN
ftr-289	1054	12	of	of	ADP
ftr-289	1054	13	the	the	DET
ftr-289	1054	14	cash	cash	NOUN
ftr-289	1054	15	business	business	NOUN
ftr-289	1054	16	tax	tax	NOUN
ftr-289	1054	17	sector	sector	NOUN
ftr-289	1054	18	,	,	PUNCT
ftr-289	1054	19	if	if	SCONJ
ftr-289	1054	20	any	any	PRON
ftr-289	1054	21	,	,	PUNCT
ftr-289	1054	22	suggest	suggest	VERB
ftr-289	1054	23	that	that	SCONJ
ftr-289	1054	24	concentrated	concentrated	ADJ
ftr-289	1054	25	enforcement	enforcement	NOUN
ftr-289	1054	26	might	might	AUX
ftr-289	1054	27	help	help	VERB
ftr-289	1054	28	improve	improve	VERB
ftr-289	1054	29	cash	cash	NOUN
ftr-289	1054	30	business	business	NOUN
ftr-289	1054	31	tax	tax	NOUN
ftr-289	1054	32	compliance	compliance	NOUN
ftr-289	1054	33	?	?	PUNCT
ftr-289	1055	1	first	first	ADV
ftr-289	1055	2	,	,	PUNCT
ftr-289	1055	3	as	as	SCONJ
ftr-289	1055	4	described	describe	VERB
ftr-289	1055	5	previously	previously	ADV
ftr-289	1055	6	,	,	PUNCT
ftr-289	1055	7	a	a	DET
ftr-289	1055	8	base	base	NOUN
ftr-289	1055	9	case	case	NOUN
ftr-289	1055	10	for	for	ADP
ftr-289	1055	11	concentrated	concentrated	ADJ
ftr-289	1055	12	enforcement	enforcement	NOUN
ftr-289	1055	13	can	can	AUX
ftr-289	1055	14	apply	apply	VERB
ftr-289	1055	15	when	when	SCONJ
ftr-289	1055	16	compliance	compliance	NOUN
ftr-289	1055	17	incentives	incentive	NOUN
ftr-289	1055	18	are	be	AUX
ftr-289	1055	19	insufficient	insufficient	ADJ
ftr-289	1055	20	if	if	SCONJ
ftr-289	1055	21	enforcement	enforcement	NOUN
ftr-289	1055	22	resources	resource	NOUN
ftr-289	1055	23	are	be	AUX
ftr-289	1055	24	spread	spread	VERB
ftr-289	1055	25	uniformly	uniformly	ADV
ftr-289	1055	26	through	through	ADP
ftr-289	1055	27	the	the	DET
ftr-289	1055	28	population	population	NOUN
ftr-289	1055	29	.	.	PUNCT
ftr-289	1056	1	179	179	NUM
ftr-289	1056	2	the	the	DET
ftr-289	1056	3	cash	cash	NOUN
ftr-289	1056	4	business	business	NOUN
ftr-289	1056	5	sector	sector	NOUN
ftr-289	1056	6	is	be	AUX
ftr-289	1056	7	a	a	DET
ftr-289	1056	8	good	good	ADJ
ftr-289	1056	9	example	example	NOUN
ftr-289	1056	10	of	of	ADP
ftr-289	1056	11	a	a	DET
ftr-289	1056	12	situation	situation	NOUN
ftr-289	1056	13	in	in	ADP
ftr-289	1056	14	which	which	PRON
ftr-289	1056	15	enforcement	enforcement	NOUN
ftr-289	1056	16	capacity	capacity	NOUN
ftr-289	1056	17	is	be	AUX
ftr-289	1056	18	very	very	ADV
ftr-289	1056	19	limited	limited	ADJ
ftr-289	1056	20	and	and	CCONJ
ftr-289	1056	21	violations	violation	NOUN
ftr-289	1056	22	are	be	AUX
ftr-289	1056	23	very	very	ADV
ftr-289	1056	24	high	high	ADJ
ftr-289	1056	25	.	.	PUNCT
ftr-289	1057	1	the	the	DET
ftr-289	1057	2	low	low	ADJ
ftr-289	1057	3	rate	rate	NOUN
ftr-289	1057	4	of	of	ADP
ftr-289	1057	5	compliance	compliance	NOUN
ftr-289	1057	6	reflects	reflect	VERB
ftr-289	1057	7	the	the	DET
ftr-289	1057	8	very	very	ADV
ftr-289	1057	9	low	low	ADJ
ftr-289	1057	10	expected	expect	VERB
ftr-289	1057	11	monetary	monetary	ADJ
ftr-289	1057	12	costs	cost	NOUN
ftr-289	1057	13	of	of	ADP
ftr-289	1057	14	noncompliance	noncompliance	NOUN
ftr-289	1057	15	that	that	PRON
ftr-289	1057	16	cash	cash	NOUN
ftr-289	1057	17	business	business	NOUN
ftr-289	1057	18	taxpayers	taxpayer	NOUN
ftr-289	1057	19	face	face	VERB
ftr-289	1057	20	if	if	SCONJ
ftr-289	1057	21	enforcement	enforcement	NOUN
ftr-289	1057	22	resources	resource	NOUN
ftr-289	1057	23	are	be	AUX
ftr-289	1057	24	allocated	allocate	VERB
ftr-289	1057	25	across	across	ADP
ftr-289	1057	26	the	the	DET
ftr-289	1057	27	entirety	entirety	NOUN
ftr-289	1057	28	of	of	ADP
ftr-289	1057	29	the	the	DET
ftr-289	1057	30	population	population	NOUN
ftr-289	1057	31	.	.	PUNCT
ftr-289	1058	1	the	the	DET
ftr-289	1058	2	very	very	ADV
ftr-289	1058	3	limited	limited	ADJ
ftr-289	1058	4	enforcement	enforcement	NOUN
ftr-289	1058	5	resources	resource	NOUN
ftr-289	1058	6	available	available	ADJ
ftr-289	1058	7	for	for	ADP
ftr-289	1058	8	the	the	DET
ftr-289	1058	9	cash	cash	NOUN
ftr-289	1058	10	business	business	NOUN
ftr-289	1058	11	tax	tax	NOUN
ftr-289	1058	12	sector	sector	NOUN
ftr-289	1058	13	and	and	CCONJ
ftr-289	1058	14	the	the	DET
ftr-289	1058	15	high	high	ADJ
ftr-289	1058	16	levels	level	NOUN
ftr-289	1058	17	of	of	ADP
ftr-289	1058	18	violations	violation	NOUN
ftr-289	1058	19	suggest	suggest	VERB
ftr-289	1058	20	that	that	SCONJ
ftr-289	1058	21	insufficient	insufficient	ADJ
ftr-289	1058	22	incentives	incentive	NOUN
ftr-289	1058	23	for	for	ADP
ftr-289	1058	24	compliance	compliance	NOUN
ftr-289	1058	25	may	may	AUX
ftr-289	1058	26	exist	exist	VERB
ftr-289	1058	27	if	if	SCONJ
ftr-289	1058	28	enforcement	enforcement	NOUN
ftr-289	1058	29	resources	resource	NOUN
ftr-289	1058	30	are	be	AUX
ftr-289	1058	31	spread	spread	VERB
ftr-289	1058	32	throughout	throughout	ADP
ftr-289	1058	33	the	the	DET
ftr-289	1058	34	population	population	NOUN
ftr-289	1058	35	.	.	PUNCT
ftr-289	1059	1	these	these	DET
ftr-289	1059	2	circumstances	circumstance	NOUN
ftr-289	1059	3	indicate	indicate	VERB
ftr-289	1059	4	potential	potential	ADJ
ftr-289	1059	5	benefits	benefit	NOUN
ftr-289	1059	6	from	from	ADP
ftr-289	1059	7	concentrated	concentrated	ADJ
ftr-289	1059	8	enforcement	enforcement	NOUN
ftr-289	1059	9	under	under	ADP
ftr-289	1059	10	the	the	DET
ftr-289	1059	11	economic	economic	ADJ
ftr-289	1059	12	base	base	NOUN
ftr-289	1059	13	case	case	NOUN
ftr-289	1059	14	for	for	ADP
ftr-289	1059	15	concentration	concentration	NOUN
ftr-289	1059	16	.	.	PUNCT
ftr-289	1060	1	layered	layer	VERB
ftr-289	1060	2	onto	onto	ADP
ftr-289	1060	3	this	this	DET
ftr-289	1060	4	base	base	NOUN
ftr-289	1060	5	case	case	NOUN
ftr-289	1060	6	for	for	ADP
ftr-289	1060	7	concentrated	concentrated	ADJ
ftr-289	1060	8	enforcement	enforcement	NOUN
ftr-289	1060	9	are	be	AUX
ftr-289	1060	10	other	other	ADJ
ftr-289	1060	11	aspects	aspect	NOUN
ftr-289	1060	12	of	of	ADP
ftr-289	1060	13	the	the	DET
ftr-289	1060	14	cash	cash	NOUN
ftr-289	1060	15	business	business	NOUN
ftr-289	1060	16	tax	tax	NOUN
ftr-289	1060	17	sector	sector	NOUN
ftr-289	1060	18	,	,	PUNCT
ftr-289	1060	19	which	which	PRON
ftr-289	1060	20	may	may	AUX
ftr-289	1060	21	strengthen	strengthen	VERB
ftr-289	1060	22	the	the	DET
ftr-289	1060	23	case	case	NOUN
ftr-289	1060	24	for	for	ADP
ftr-289	1060	25	concentrated	concentrated	ADJ
ftr-289	1060	26	enforcement	enforcement	NOUN
ftr-289	1060	27	.	.	PUNCT
ftr-289	1061	1	the	the	DET
ftr-289	1061	2	first	first	ADJ
ftr-289	1061	3	feature	feature	NOUN
ftr-289	1061	4	of	of	ADP
ftr-289	1061	5	the	the	DET
ftr-289	1061	6	cash	cash	NOUN
ftr-289	1061	7	business	business	NOUN
ftr-289	1061	8	tax	tax	NOUN
ftr-289	1061	9	sector	sector	NOUN
ftr-289	1061	10	that	that	PRON
ftr-289	1061	11	may	may	AUX
ftr-289	1061	12	bolster	bolster	VERB
ftr-289	1061	13	the	the	DET
ftr-289	1061	14	case	case	NOUN
ftr-289	1061	15	for	for	ADP
ftr-289	1061	16	concentrated	concentrated	ADJ
ftr-289	1061	17	enforcement	enforcement	NOUN
ftr-289	1061	18	is	be	AUX
ftr-289	1061	19	the	the	DET
ftr-289	1061	20	fact	fact	NOUN
ftr-289	1061	21	that	that	SCONJ
ftr-289	1061	22	there	there	PRON
ftr-289	1061	23	appear	appear	VERB
ftr-289	1061	24	to	to	PART
ftr-289	1061	25	be	be	AUX
ftr-289	1061	26	feedback	feedback	NOUN
ftr-289	1061	27	loops	loop	NOUN
ftr-289	1061	28	between	between	ADP
ftr-289	1061	29	noncompliance	noncompliance	NOUN
ftr-289	1061	30	and	and	CCONJ
ftr-289	1061	31	enforcement	enforcement	NOUN
ftr-289	1061	32	.	.	PUNCT
ftr-289	1062	1	as	as	SCONJ
ftr-289	1062	2	discussed	discuss	VERB
ftr-289	1062	3	above	above	ADV
ftr-289	1062	4	,	,	PUNCT
ftr-289	1062	5	enforcement	enforcement	NOUN
ftr-289	1062	6	resources	resource	NOUN
ftr-289	1062	7	for	for	ADP
ftr-289	1062	8	the	the	DET
ftr-289	1062	9	cash	cash	NOUN
ftr-289	1062	10	business	business	NOUN
ftr-289	1062	11	tax	tax	NOUN
ftr-289	1062	12	sector	sector	NOUN
ftr-289	1062	13	have	have	AUX
ftr-289	1062	14	historically	historically	ADV
ftr-289	1062	15	been	be	AUX
ftr-289	1062	16	quite	quite	ADV
ftr-289	1062	17	suboptimal	suboptimal	ADJ
ftr-289	1062	18	.	.	PUNCT
ftr-289	1063	1	moreover	moreover	ADV
ftr-289	1063	2	,	,	PUNCT
ftr-289	1063	3	as	as	ADP
ftr-289	1063	4	a	a	DET
ftr-289	1063	5	result	result	NOUN
ftr-289	1063	6	of	of	ADP
ftr-289	1063	7	the	the	DET
ftr-289	1063	8	dif	dif	ADJ
ftr-289	1063	9	score	score	NOUN
ftr-289	1063	10	,	,	PUNCT
ftr-289	1063	11	the	the	DET
ftr-289	1063	12	irs	irs	PROPN
ftr-289	1063	13	analyzes	analyze	VERB
ftr-289	1063	14	what	what	PRON
ftr-289	1063	15	the	the	DET
ftr-289	1063	16	tax	tax	NOUN
ftr-289	1063	17	profiles	profile	NOUN
ftr-289	1063	18	of	of	ADP
ftr-289	1063	19	particular	particular	ADJ
ftr-289	1063	20	cash	cash	NOUN
ftr-289	1063	21	business	business	NOUN
ftr-289	1063	22	taxpayers	taxpayer	NOUN
ftr-289	1063	23	should	should	AUX
ftr-289	1063	24	look	look	VERB
ftr-289	1063	25	like	like	ADP
ftr-289	1063	26	in	in	ADP
ftr-289	1063	27	order	order	NOUN
ftr-289	1063	28	to	to	PART
ftr-289	1063	29	identify	identify	VERB
ftr-289	1063	30	taxpayers	taxpayer	NOUN
ftr-289	1063	31	who	who	PRON
ftr-289	1063	32	have	have	VERB
ftr-289	1063	33	profiles	profile	NOUN
ftr-289	1063	34	that	that	PRON
ftr-289	1063	35	are	be	AUX
ftr-289	1063	36	sufficiently	sufficiently	ADV
ftr-289	1063	37	outside	outside	ADV
ftr-289	1063	38	of	of	ADP
ftr-289	1063	39	expectations	expectation	NOUN
ftr-289	1063	40	.	.	PUNCT
ftr-289	1064	1	180	180	NUM
ftr-289	1064	2	whether	whether	SCONJ
ftr-289	1064	3	a	a	DET
ftr-289	1064	4	cash	cash	NOUN
ftr-289	1064	5	business	business	NOUN
ftr-289	1064	6	taxpayer	taxpayer	NOUN
ftr-289	1064	7	is	be	AUX
ftr-289	1064	8	likely	likely	ADJ
ftr-289	1064	9	to	to	PART
ftr-289	1064	10	get	get	AUX
ftr-289	1064	11	audited	audit	VERB
ftr-289	1064	12	,	,	PUNCT
ftr-289	1064	13	and	and	CCONJ
ftr-289	1064	14	the	the	DET
ftr-289	1064	15	taxpayer	taxpayer	NOUN
ftr-289	1064	16	’s	’s	PART
ftr-289	1064	17	resulting	result	VERB
ftr-289	1064	18	,	,	PUNCT
ftr-289	1064	19	expected	expect	VERB
ftr-289	1064	20	monetary	monetary	ADJ
ftr-289	1064	21	costs	cost	NOUN
ftr-289	1064	22	of	of	ADP
ftr-289	1064	23	noncompliance	noncompliance	NOUN
ftr-289	1064	24	depend	depend	VERB
ftr-289	1064	25	on	on	ADP
ftr-289	1064	26	a	a	DET
ftr-289	1064	27	comparison	comparison	NOUN
ftr-289	1064	28	between	between	ADP
ftr-289	1064	29	the	the	DET
ftr-289	1064	30	taxpayer	taxpayer	NOUN
ftr-289	1064	31	and	and	CCONJ
ftr-289	1064	32	other	other	ADJ
ftr-289	1064	33	relevant	relevant	ADJ
ftr-289	1064	34	taxpayers	taxpayer	NOUN
ftr-289	1064	35	.	.	PUNCT
ftr-289	1065	1	181	181	NUM
ftr-289	1066	1	the	the	DET
ftr-289	1066	2	result	result	NOUN
ftr-289	1066	3	is	be	AUX
ftr-289	1066	4	that	that	SCONJ
ftr-289	1066	5	,	,	PUNCT
ftr-289	1066	6	if	if	SCONJ
ftr-289	1066	7	the	the	DET
ftr-289	1066	8	rate	rate	NOUN
ftr-289	1066	9	of	of	ADP
ftr-289	1066	10	compliance	compliance	NOUN
ftr-289	1066	11	could	could	AUX
ftr-289	1066	12	be	be	AUX
ftr-289	1066	13	179	179	NUM
ftr-289	1066	14	.	.	PUNCT
ftr-289	1067	1	see	see	VERB
ftr-289	1067	2	supra	supra	ADJ
ftr-289	1067	3	text	text	NOUN
ftr-289	1067	4	accompanying	accompany	VERB
ftr-289	1067	5	notes	note	NOUN
ftr-289	1067	6	96–112	96–112	PROPN
ftr-289	1067	7	.	.	PROPN
ftr-289	1067	8	180	180	NUM
ftr-289	1067	9	.	.	PUNCT
ftr-289	1068	1	see	see	VERB
ftr-289	1068	2	supra	supra	ADJ
ftr-289	1068	3	text	text	NOUN
ftr-289	1068	4	accompanying	accompanying	ADJ
ftr-289	1068	5	notes	note	NOUN
ftr-289	1068	6	43–45	43–45	NUM
ftr-289	1068	7	.	.	PUNCT
ftr-289	1069	1	181	181	NUM
ftr-289	1069	2	.	.	PUNCT
ftr-289	1070	1	the	the	DET
ftr-289	1070	2	dif	dif	ADJ
ftr-289	1070	3	score	score	NOUN
ftr-289	1070	4	is	be	AUX
ftr-289	1070	5	a	a	DET
ftr-289	1070	6	particular	particular	ADJ
ftr-289	1070	7	manifestation	manifestation	NOUN
ftr-289	1070	8	of	of	ADP
ftr-289	1070	9	a	a	DET
ftr-289	1070	10	more	more	ADV
ftr-289	1070	11	general	general	ADJ
ftr-289	1070	12	phenomenon	phenomenon	NOUN
ftr-289	1070	13	:	:	PUNCT
ftr-289	1070	14	the	the	DET
ftr-289	1070	15	more	more	ADJ
ftr-289	1070	16	information	information	NOUN
ftr-289	1070	17	the	the	DET
ftr-289	1070	18	irs	irs	PROPN
ftr-289	1070	19	has	have	AUX
ftr-289	1070	20	regarding	regard	VERB
ftr-289	1070	21	what	what	PRON
ftr-289	1070	22	a	a	DET
ftr-289	1070	23	taxpayer	taxpayer	NOUN
ftr-289	1070	24	’s	’s	PART
ftr-289	1070	25	tax	tax	NOUN
ftr-289	1070	26	profile	profile	NOUN
ftr-289	1070	27	should	should	AUX
ftr-289	1070	28	look	look	VERB
ftr-289	1070	29	like	like	ADP
ftr-289	1070	30	,	,	PUNCT
ftr-289	1070	31	the	the	PRON
ftr-289	1070	32	easier	easy	ADJ
ftr-289	1070	33	it	it	PRON
ftr-289	1070	34	is	be	AUX
ftr-289	1070	35	for	for	SCONJ
ftr-289	1070	36	the	the	DET
ftr-289	1070	37	irs	irs	PROPN
ftr-289	1070	38	to	to	PART
ftr-289	1070	39	detect	detect	VERB
ftr-289	1070	40	noncompliance	noncompliance	NOUN
ftr-289	1070	41	,	,	PUNCT
ftr-289	1070	42	the	the	PRON
ftr-289	1070	43	higher	high	ADJ
ftr-289	1070	44	the	the	DET
ftr-289	1070	45	expected	expect	VERB
ftr-289	1070	46	costs	cost	NOUN
ftr-289	1070	47	to	to	ADP
ftr-289	1070	48	taxpayers	taxpayer	NOUN
ftr-289	1070	49	of	of	ADP
ftr-289	1070	50	noncompliance	noncompliance	NOUN
ftr-289	1070	51	,	,	PUNCT
ftr-289	1070	52	and	and	CCONJ
ftr-289	1070	53	,	,	PUNCT
ftr-289	1070	54	therefore	therefore	ADV
ftr-289	1070	55	,	,	PUNCT
ftr-289	1070	56	the	the	DET
ftr-289	1070	57	more	more	ADV
ftr-289	1070	58	likely	likely	ADJ
ftr-289	1070	59	taxpayers	taxpayer	NOUN
ftr-289	1070	60	are	be	AUX
ftr-289	1070	61	to	to	PART
ftr-289	1070	62	comply	comply	VERB
ftr-289	1070	63	.	.	PUNCT
ftr-289	1071	1	for	for	ADP
ftr-289	1071	2	general	general	ADJ
ftr-289	1071	3	discussions	discussion	NOUN
ftr-289	1071	4	of	of	ADP
ftr-289	1071	5	the	the	DET
ftr-289	1071	6	importance	importance	NOUN
ftr-289	1071	7	of	of	ADP
ftr-289	1071	8	information	information	NOUN
ftr-289	1071	9	to	to	ADP
ftr-289	1071	10	rates	rate	NOUN
ftr-289	1071	11	of	of	ADP
ftr-289	1071	12	tax	tax	NOUN
ftr-289	1071	13	compliance	compliance	NOUN
ftr-289	1071	14	,	,	PUNCT
ftr-289	1071	15	see	see	VERB
ftr-289	1071	16	,	,	PUNCT
ftr-289	1071	17	for	for	ADP
ftr-289	1071	18	example	example	NOUN
ftr-289	1071	19	,	,	PUNCT
ftr-289	1071	20	ilan	ilan	PROPN
ftr-289	1071	21	benshalom	benshalom	PROPN
ftr-289	1071	22	,	,	PUNCT
ftr-289	1071	23	taxing	tax	VERB
ftr-289	1071	24	cash	cash	NOUN
ftr-289	1071	25	,	,	PUNCT
ftr-289	1071	26	4	4	NUM
ftr-289	1071	27	colum	colum	NOUN
ftr-289	1071	28	.	.	PUNCT
ftr-289	1072	1	j.	j.	PROPN
ftr-289	1072	2	tax	tax	PROPN
ftr-289	1072	3	l.	l.	PROPN
ftr-289	1072	4	65	65	NUM
ftr-289	1072	5	,	,	PUNCT
ftr-289	1072	6	78	78	NUM
ftr-289	1072	7	(	(	PUNCT
ftr-289	1072	8	2012	2012	NUM
ftr-289	1072	9	-	-	SYM
ftr-289	1072	10	13	13	NUM
ftr-289	1072	11	)	)	PUNCT
ftr-289	1073	1	[	[	X
ftr-289	1073	2	hereinafter	hereinafter	NOUN
ftr-289	1073	3	benshalom	benshalom	NOUN
ftr-289	1073	4	,	,	PUNCT
ftr-289	1073	5	taxing	tax	VERB
ftr-289	1073	6	cash	cash	NOUN
ftr-289	1073	7	]	]	PUNCT
ftr-289	1073	8	(	(	PUNCT
ftr-289	1073	9	discussing	discuss	VERB
ftr-289	1073	10	importance	importance	NOUN
ftr-289	1073	11	of	of	ADP
ftr-289	1073	12	information	information	NOUN
ftr-289	1073	13	reporting	reporting	NOUN
ftr-289	1073	14	)	)	PUNCT
ftr-289	1073	15	;	;	PUNCT
ftr-289	1073	16	dina	dina	PROPN
ftr-289	1073	17	pomeranz	pomeranz	PROPN
ftr-289	1073	18	,	,	PUNCT
ftr-289	1073	19	no	no	DET
ftr-289	1073	20	taxation	taxation	NOUN
ftr-289	1073	21	without	without	ADP
ftr-289	1073	22	information	information	NOUN
ftr-289	1073	23	:	:	PUNCT
ftr-289	1073	24	deterrence	deterrence	NOUN
ftr-289	1073	25	and	and	CCONJ
ftr-289	1073	26	self	self	NOUN
ftr-289	1073	27	-	-	PUNCT
ftr-289	1073	28	enforcement	enforcement	NOUN
ftr-289	1073	29	in	in	ADP
ftr-289	1073	30	the	the	DET
ftr-289	1073	31	value	value	NOUN
ftr-289	1073	32	added	add	VERB
ftr-289	1073	33	tax	tax	NOUN
ftr-289	1073	34	5	5	NUM
ftr-289	1073	35	(	(	PUNCT
ftr-289	1073	36	working	work	VERB
ftr-289	1073	37	paper	paper	NOUN
ftr-289	1073	38	no	no	DET
ftr-289	1073	39	13	13	NUM
ftr-289	1073	40	-	-	NUM
ftr-289	1073	41	057	057	NUM
ftr-289	1073	42	)	)	PUNCT
ftr-289	1073	43	,	,	PUNCT
ftr-289	1073	44	http://www.hbs.edu/faculty/publication%20/files/	http://www.hbs.edu/faculty/publication%20/files/	PROPN
ftr-289	1073	45	pomeranz_no_taxation_without_information_c2f18227	pomeranz_no_taxation_without_information_c2f18227	PROPN
ftr-289	1073	46	-	-	PUNCT
ftr-289	1073	47	578f-4259	578f-4259	PROPN
ftr-289	1073	48	-	-	PUNCT
ftr-289	1073	49	b75b	b75b	NOUN
ftr-289	1073	50	-	-	PUNCT
ftr-289	1073	51	f62f2ell32	f62f2ell32	NOUN
ftr-289	1073	52	17.pdf	17.pdf	PROPN
ftr-289	1073	53	(	(	PUNCT
ftr-289	1073	54	discussing	discuss	VERB
ftr-289	1073	55	,	,	PUNCT
ftr-289	1073	56	in	in	ADP
ftr-289	1073	57	the	the	DET
ftr-289	1073	58	context	context	NOUN
ftr-289	1073	59	of	of	ADP
ftr-289	1073	60	the	the	DET
ftr-289	1073	61	value	value	NOUN
ftr-289	1073	62	added	add	VERB
ftr-289	1073	63	tax	tax	NOUN
ftr-289	1073	64	,	,	PUNCT
ftr-289	1073	65	how	how	SCONJ
ftr-289	1073	66	“	"	PUNCT
ftr-289	1073	67	it	it	PRON
ftr-289	1073	68	is	be	AUX
ftr-289	1073	69	the	the	DET
ftr-289	1073	70	interaction	interaction	NOUN
ftr-289	1073	71	of	of	ADP
ftr-289	1073	72	2014	2014	NUM
ftr-289	1073	73	]	]	PUNCT
ftr-289	1073	74	concentrated	concentrated	ADJ
ftr-289	1073	75	enforcement	enforcement	NOUN
ftr-289	1073	76	369	369	NUM
ftr-289	1073	77	increased	increase	VERB
ftr-289	1073	78	,	,	PUNCT
ftr-289	1073	79	the	the	DET
ftr-289	1073	80	likelihood	likelihood	NOUN
ftr-289	1073	81	of	of	ADP
ftr-289	1073	82	getting	getting	AUX
ftr-289	1073	83	punished	punish	VERB
ftr-289	1073	84	for	for	ADP
ftr-289	1073	85	a	a	DET
ftr-289	1073	86	particular	particular	ADJ
ftr-289	1073	87	instance	instance	NOUN
ftr-289	1073	88	of	of	ADP
ftr-289	1073	89	noncompliance	noncompliance	NOUN
ftr-289	1073	90	would	would	AUX
ftr-289	1073	91	increase	increase	VERB
ftr-289	1073	92	.	.	PUNCT
ftr-289	1074	1	imagine	imagine	VERB
ftr-289	1074	2	,	,	PUNCT
ftr-289	1074	3	for	for	ADP
ftr-289	1074	4	instance	instance	NOUN
ftr-289	1074	5	,	,	PUNCT
ftr-289	1074	6	that	that	SCONJ
ftr-289	1074	7	a	a	DET
ftr-289	1074	8	cash	cash	NOUN
ftr-289	1074	9	business	business	NOUN
ftr-289	1074	10	taxpayer	taxpayer	NOUN
ftr-289	1074	11	,	,	PUNCT
ftr-289	1074	12	a	a	PRON
ftr-289	1074	13	,	,	PUNCT
ftr-289	1074	14	is	be	AUX
ftr-289	1074	15	considering	consider	VERB
ftr-289	1074	16	underreporting	underreporte	VERB
ftr-289	1074	17	tax	tax	NOUN
ftr-289	1074	18	liability	liability	NOUN
ftr-289	1074	19	by	by	ADP
ftr-289	1074	20	$	$	SYM
ftr-289	1074	21	5,000	5,000	NUM
ftr-289	1074	22	.	.	PUNCT
ftr-289	1075	1	relative	relative	ADJ
ftr-289	1075	2	to	to	ADP
ftr-289	1075	3	paying	pay	VERB
ftr-289	1075	4	the	the	DET
ftr-289	1075	5	tax	tax	NOUN
ftr-289	1075	6	liability	liability	NOUN
ftr-289	1075	7	,	,	PUNCT
ftr-289	1075	8	the	the	DET
ftr-289	1075	9	expected	expect	VERB
ftr-289	1075	10	benefit	benefit	NOUN
ftr-289	1075	11	from	from	ADP
ftr-289	1075	12	underreporting	underreporte	VERB
ftr-289	1075	13	this	this	DET
ftr-289	1075	14	tax	tax	NOUN
ftr-289	1075	15	liability	liability	NOUN
ftr-289	1075	16	would	would	AUX
ftr-289	1075	17	be	be	AUX
ftr-289	1075	18	the	the	DET
ftr-289	1075	19	tax	tax	NOUN
ftr-289	1075	20	liability	liability	NOUN
ftr-289	1075	21	evaded	evade	VERB
ftr-289	1075	22	,	,	PUNCT
ftr-289	1075	23	$	$	SYM
ftr-289	1075	24	5,000	5,000	NUM
ftr-289	1075	25	,	,	PUNCT
ftr-289	1075	26	multiplied	multiply	VERB
ftr-289	1075	27	by	by	ADP
ftr-289	1075	28	the	the	DET
ftr-289	1075	29	probability	probability	NOUN
ftr-289	1075	30	of	of	ADP
ftr-289	1075	31	not	not	PART
ftr-289	1075	32	getting	getting	AUX
ftr-289	1075	33	caught	catch	VERB
ftr-289	1075	34	.	.	PUNCT
ftr-289	1076	1	the	the	DET
ftr-289	1076	2	expected	expect	VERB
ftr-289	1076	3	cost	cost	NOUN
ftr-289	1076	4	would	would	AUX
ftr-289	1076	5	be	be	AUX
ftr-289	1076	6	the	the	DET
ftr-289	1076	7	penalty	penalty	NOUN
ftr-289	1076	8	for	for	ADP
ftr-289	1076	9	evasion	evasion	NOUN
ftr-289	1076	10	,	,	PUNCT
ftr-289	1076	11	multiplied	multiply	VERB
ftr-289	1076	12	by	by	ADP
ftr-289	1076	13	the	the	DET
ftr-289	1076	14	probability	probability	NOUN
ftr-289	1076	15	of	of	ADP
ftr-289	1076	16	detection	detection	NOUN
ftr-289	1076	17	.	.	PUNCT
ftr-289	1077	1	to	to	ADP
ftr-289	1077	2	the	the	DET
ftr-289	1077	3	extent	extent	NOUN
ftr-289	1077	4	that	that	SCONJ
ftr-289	1077	5	all	all	DET
ftr-289	1077	6	other	other	ADJ
ftr-289	1077	7	cash	cash	NOUN
ftr-289	1077	8	business	business	NOUN
ftr-289	1077	9	taxpayers	taxpayer	NOUN
ftr-289	1077	10	underreport	underreport	VERB
ftr-289	1077	11	the	the	DET
ftr-289	1077	12	same	same	ADJ
ftr-289	1077	13	amount	amount	NOUN
ftr-289	1077	14	,	,	PUNCT
ftr-289	1077	15	the	the	DET
ftr-289	1077	16	likelihood	likelihood	NOUN
ftr-289	1077	17	of	of	ADP
ftr-289	1077	18	that	that	DET
ftr-289	1077	19	particular	particular	ADJ
ftr-289	1077	20	cash	cash	NOUN
ftr-289	1077	21	business	business	NOUN
ftr-289	1077	22	taxpayer	taxpayer	NOUN
ftr-289	1077	23	getting	getting	AUX
ftr-289	1077	24	caught	catch	VERB
ftr-289	1077	25	and	and	CCONJ
ftr-289	1077	26	punished	punish	VERB
ftr-289	1077	27	is	be	AUX
ftr-289	1077	28	low	low	ADJ
ftr-289	1077	29	,	,	PUNCT
ftr-289	1077	30	because	because	SCONJ
ftr-289	1077	31	this	this	DET
ftr-289	1077	32	reporting	reporting	NOUN
ftr-289	1077	33	would	would	AUX
ftr-289	1077	34	not	not	PART
ftr-289	1077	35	appear	appear	VERB
ftr-289	1077	36	out	out	ADP
ftr-289	1077	37	of	of	ADP
ftr-289	1077	38	the	the	DET
ftr-289	1077	39	ordinary	ordinary	ADJ
ftr-289	1077	40	.	.	PUNCT
ftr-289	1078	1	however	however	ADV
ftr-289	1078	2	,	,	PUNCT
ftr-289	1078	3	if	if	SCONJ
ftr-289	1078	4	all	all	DET
ftr-289	1078	5	other	other	ADJ
ftr-289	1078	6	cash	cash	NOUN
ftr-289	1078	7	business	business	NOUN
ftr-289	1078	8	taxpayers	taxpayer	NOUN
ftr-289	1078	9	are	be	AUX
ftr-289	1078	10	underreporting	underreporte	VERB
ftr-289	1078	11	only	only	ADV
ftr-289	1078	12	$	$	SYM
ftr-289	1078	13	2,000	2,000	NUM
ftr-289	1078	14	of	of	ADP
ftr-289	1078	15	tax	tax	NOUN
ftr-289	1078	16	liability	liability	NOUN
ftr-289	1078	17	,	,	PUNCT
ftr-289	1078	18	a	a	DET
ftr-289	1078	19	faces	face	NOUN
ftr-289	1078	20	a	a	DET
ftr-289	1078	21	higher	high	ADJ
ftr-289	1078	22	likelihood	likelihood	NOUN
ftr-289	1078	23	of	of	ADP
ftr-289	1078	24	getting	getting	AUX
ftr-289	1078	25	caught	catch	VERB
ftr-289	1078	26	and	and	CCONJ
ftr-289	1078	27	punished	punish	VERB
ftr-289	1078	28	for	for	ADP
ftr-289	1078	29	underreporting	underreporte	VERB
ftr-289	1078	30	$	$	SYM
ftr-289	1078	31	5,000	5,000	NUM
ftr-289	1078	32	,	,	PUNCT
ftr-289	1078	33	because	because	SCONJ
ftr-289	1078	34	a	a	PRON
ftr-289	1078	35	is	be	AUX
ftr-289	1078	36	now	now	ADV
ftr-289	1078	37	an	an	DET
ftr-289	1078	38	outlier	outlier	NOUN
ftr-289	1078	39	,	,	PUNCT
ftr-289	1078	40	more	more	ADV
ftr-289	1078	41	likely	likely	ADJ
ftr-289	1078	42	to	to	PART
ftr-289	1078	43	trigger	trigger	VERB
ftr-289	1078	44	review	review	NOUN
ftr-289	1078	45	.	.	PUNCT
ftr-289	1079	1	as	as	ADP
ftr-289	1079	2	a	a	DET
ftr-289	1079	3	result	result	NOUN
ftr-289	1079	4	of	of	ADP
ftr-289	1079	5	this	this	DET
ftr-289	1079	6	higher	high	ADJ
ftr-289	1079	7	likelihood	likelihood	NOUN
ftr-289	1079	8	of	of	ADP
ftr-289	1079	9	detection	detection	NOUN
ftr-289	1079	10	,	,	PUNCT
ftr-289	1079	11	a	a	DET
ftr-289	1079	12	faces	face	NOUN
ftr-289	1079	13	a	a	DET
ftr-289	1079	14	higher	high	ADJ
ftr-289	1079	15	expected	expect	VERB
ftr-289	1079	16	cost	cost	NOUN
ftr-289	1079	17	from	from	ADP
ftr-289	1079	18	underreporting	underreporte	VERB
ftr-289	1079	19	$	$	SYM
ftr-289	1079	20	5,000	5,000	NUM
ftr-289	1079	21	and	and	CCONJ
ftr-289	1079	22	a	a	DET
ftr-289	1079	23	lower	low	ADJ
ftr-289	1079	24	expected	expect	VERB
ftr-289	1079	25	benefit	benefit	NOUN
ftr-289	1079	26	.	.	PUNCT
ftr-289	1080	1	in	in	ADP
ftr-289	1080	2	other	other	ADJ
ftr-289	1080	3	words	word	NOUN
ftr-289	1080	4	,	,	PUNCT
ftr-289	1080	5	the	the	DET
ftr-289	1080	6	higher	high	ADJ
ftr-289	1080	7	overall	overall	ADJ
ftr-289	1080	8	rate	rate	NOUN
ftr-289	1080	9	of	of	ADP
ftr-289	1080	10	compliance	compliance	NOUN
ftr-289	1080	11	would	would	AUX
ftr-289	1080	12	increase	increase	VERB
ftr-289	1080	13	the	the	DET
ftr-289	1080	14	expected	expect	VERB
ftr-289	1080	15	monetary	monetary	ADJ
ftr-289	1080	16	costs	cost	NOUN
ftr-289	1080	17	and	and	CCONJ
ftr-289	1080	18	lower	lower	VERB
ftr-289	1080	19	the	the	DET
ftr-289	1080	20	expected	expect	VERB
ftr-289	1080	21	monetary	monetary	ADJ
ftr-289	1080	22	benefits	benefit	NOUN
ftr-289	1080	23	of	of	ADP
ftr-289	1080	24	a	a	DET
ftr-289	1080	25	’s	’s	ADJ
ftr-289	1080	26	own	own	ADJ
ftr-289	1080	27	noncompliance	noncompliance	NOUN
ftr-289	1080	28	,	,	PUNCT
ftr-289	1080	29	thereby	thereby	ADV
ftr-289	1080	30	increasing	increase	VERB
ftr-289	1080	31	the	the	DET
ftr-289	1080	32	likelihood	likelihood	NOUN
ftr-289	1080	33	of	of	ADP
ftr-289	1080	34	a	a	DET
ftr-289	1080	35	complying	complying	NOUN
ftr-289	1080	36	.	.	PUNCT
ftr-289	1081	1	indeed	indeed	ADV
ftr-289	1081	2	,	,	PUNCT
ftr-289	1081	3	in	in	ADP
ftr-289	1081	4	a	a	DET
ftr-289	1081	5	recent	recent	ADJ
ftr-289	1081	6	article	article	NOUN
ftr-289	1081	7	,	,	PUNCT
ftr-289	1081	8	fangfang	fangfang	PROPN
ftr-289	1081	9	tan	tan	PROPN
ftr-289	1081	10	and	and	CCONJ
ftr-289	1081	11	andrew	andrew	PROPN
ftr-289	1081	12	yim	yim	PROPN
ftr-289	1081	13	offered	offer	VERB
ftr-289	1081	14	evidence	evidence	NOUN
ftr-289	1081	15	of	of	ADP
ftr-289	1081	16	this	this	DET
ftr-289	1081	17	dynamic	dynamic	NOUN
ftr-289	1081	18	from	from	ADP
ftr-289	1081	19	a	a	DET
ftr-289	1081	20	tax	tax	NOUN
ftr-289	1081	21	experiment	experiment	NOUN
ftr-289	1081	22	they	they	PRON
ftr-289	1081	23	conducted	conduct	VERB
ftr-289	1081	24	.	.	PUNCT
ftr-289	1082	1	182	182	NUM
ftr-289	1082	2	in	in	ADP
ftr-289	1082	3	one	one	NUM
ftr-289	1082	4	treatment	treatment	NOUN
ftr-289	1082	5	in	in	ADP
ftr-289	1082	6	the	the	DET
ftr-289	1082	7	experiment	experiment	NOUN
ftr-289	1082	8	,	,	PUNCT
ftr-289	1082	9	experimental	experimental	ADJ
ftr-289	1082	10	taxpayers	taxpayer	NOUN
ftr-289	1082	11	were	be	AUX
ftr-289	1082	12	told	tell	VERB
ftr-289	1082	13	that	that	SCONJ
ftr-289	1082	14	the	the	DET
ftr-289	1082	15	tax	tax	NOUN
ftr-289	1082	16	agency	agency	NOUN
ftr-289	1082	17	would	would	AUX
ftr-289	1082	18	conduct	conduct	VERB
ftr-289	1082	19	a	a	DET
ftr-289	1082	20	set	set	VERB
ftr-289	1082	21	amount	amount	NOUN
ftr-289	1082	22	of	of	ADP
ftr-289	1082	23	audits	audits	NOUN
ftr-289	1082	24	.	.	PUNCT
ftr-289	1083	1	183	183	NUM
ftr-289	1083	2	this	this	DET
ftr-289	1083	3	auditing	auditing	NOUN
ftr-289	1083	4	rule	rule	NOUN
ftr-289	1083	5	made	make	VERB
ftr-289	1083	6	any	any	DET
ftr-289	1083	7	given	give	VERB
ftr-289	1083	8	taxpayer	taxpayer	NOUN
ftr-289	1083	9	’s	’s	PART
ftr-289	1083	10	likelihood	likelihood	NOUN
ftr-289	1083	11	of	of	ADP
ftr-289	1083	12	audit	audit	NOUN
ftr-289	1083	13	depend	depend	VERB
ftr-289	1083	14	on	on	ADP
ftr-289	1083	15	other	other	ADJ
ftr-289	1083	16	taxpayers	taxpayer	NOUN
ftr-289	1083	17	’	’	PART
ftr-289	1083	18	compliance	compliance	NOUN
ftr-289	1083	19	.	.	PUNCT
ftr-289	1084	1	184	184	NUM
ftr-289	1084	2	when	when	SCONJ
ftr-289	1084	3	more	more	ADJ
ftr-289	1084	4	taxpayers	taxpayer	NOUN
ftr-289	1084	5	had	have	VERB
ftr-289	1084	6	high	high	ADJ
ftr-289	1084	7	incomes	income	NOUN
ftr-289	1084	8	,	,	PUNCT
ftr-289	1084	9	reducing	reduce	VERB
ftr-289	1084	10	their	their	PRON
ftr-289	1084	11	likelihood	likelihood	NOUN
ftr-289	1084	12	of	of	ADP
ftr-289	1084	13	reporting	report	VERB
ftr-289	1084	14	low	low	ADJ
ftr-289	1084	15	tax	tax	NOUN
ftr-289	1084	16	liability	liability	NOUN
ftr-289	1084	17	,	,	PUNCT
ftr-289	1084	18	the	the	DET
ftr-289	1084	19	incidence	incidence	NOUN
ftr-289	1084	20	of	of	ADP
ftr-289	1084	21	noncompliance	noncompliance	NOUN
ftr-289	1084	22	(	(	PUNCT
ftr-289	1084	23	through	through	ADP
ftr-289	1084	24	taxpayers	taxpayer	NOUN
ftr-289	1084	25	with	with	ADP
ftr-289	1084	26	high	high	ADJ
ftr-289	1084	27	income	income	NOUN
ftr-289	1084	28	reporting	reporting	NOUN
ftr-289	1084	29	low	low	ADV
ftr-289	1084	30	)	)	PUNCT
ftr-289	1084	31	decreased	decrease	VERB
ftr-289	1084	32	significantly	significantly	ADV
ftr-289	1084	33	.	.	PUNCT
ftr-289	1085	1	185	185	NUM
ftr-289	1085	2	importantly	importantly	ADV
ftr-289	1085	3	for	for	ADP
ftr-289	1085	4	concentrated	concentrated	ADJ
ftr-289	1085	5	enforcement	enforcement	NOUN
ftr-289	1085	6	,	,	PUNCT
ftr-289	1085	7	the	the	DET
ftr-289	1085	8	compliance	compliance	NOUN
ftr-289	1085	9	of	of	ADP
ftr-289	1085	10	other	other	ADJ
ftr-289	1085	11	cash	cash	NOUN
ftr-289	1085	12	business	business	NOUN
ftr-289	1085	13	taxpayers	taxpayer	NOUN
ftr-289	1085	14	in	in	ADP
ftr-289	1085	15	a	a	DET
ftr-289	1085	16	cash	cash	NOUN
ftr-289	1085	17	business	business	NOUN
ftr-289	1085	18	taxpayer	taxpayer	NOUN
ftr-289	1085	19	’s	’s	PART
ftr-289	1085	20	own	own	ADJ
ftr-289	1085	21	subsector	subsector	NOUN
ftr-289	1085	22	is	be	AUX
ftr-289	1085	23	likely	likely	ADJ
ftr-289	1085	24	to	to	PART
ftr-289	1085	25	be	be	AUX
ftr-289	1085	26	particularly	particularly	ADV
ftr-289	1085	27	determinative	determinative	ADJ
ftr-289	1085	28	of	of	ADP
ftr-289	1085	29	a	a	DET
ftr-289	1085	30	taxpayer	taxpayer	NOUN
ftr-289	1085	31	’s	’s	PART
ftr-289	1085	32	own	own	ADJ
ftr-289	1085	33	expected	expect	VERB
ftr-289	1085	34	monetary	monetary	ADJ
ftr-289	1085	35	costs	cost	NOUN
ftr-289	1085	36	of	of	ADP
ftr-289	1085	37	noncompliance	noncompliance	NOUN
ftr-289	1085	38	.	.	PUNCT
ftr-289	1086	1	186	186	NUM
ftr-289	1086	2	for	for	ADP
ftr-289	1086	3	instance	instance	NOUN
ftr-289	1086	4	,	,	PUNCT
ftr-289	1086	5	in	in	ADP
ftr-289	1086	6	judging	judge	VERB
ftr-289	1086	7	the	the	DET
ftr-289	1086	8	tax	tax	NOUN
ftr-289	1086	9	report	report	NOUN
ftr-289	1086	10	of	of	ADP
ftr-289	1086	11	a	a	DET
ftr-289	1086	12	dry	dry	ADJ
ftr-289	1086	13	cleaner	clean	ADJ
ftr-289	1086	14	information	information	NOUN
ftr-289	1086	15	with	with	ADP
ftr-289	1086	16	deterrence	deterrence	NOUN
ftr-289	1086	17	that	that	PRON
ftr-289	1086	18	leads	lead	VERB
ftr-289	1086	19	to	to	ADP
ftr-289	1086	20	effective	effective	ADJ
ftr-289	1086	21	tax	tax	NOUN
ftr-289	1086	22	enforcement	enforcement	NOUN
ftr-289	1086	23	”	"	PUNCT
ftr-289	1086	24	)	)	PUNCT
ftr-289	1086	25	;	;	PUNCT
ftr-289	1087	1	slemrod	slemrod	NOUN
ftr-289	1087	2	,	,	PUNCT
ftr-289	1087	3	cheating	cheat	VERB
ftr-289	1087	4	ourselves	ourselves	PRON
ftr-289	1087	5	,	,	PUNCT
ftr-289	1087	6	supra	supra	ADJ
ftr-289	1087	7	note	note	NOUN
ftr-289	1087	8	24	24	NUM
ftr-289	1087	9	,	,	PUNCT
ftr-289	1087	10	at	at	ADP
ftr-289	1087	11	37	37	NUM
ftr-289	1087	12	(	(	PUNCT
ftr-289	1087	13	discussing	discuss	VERB
ftr-289	1087	14	how	how	SCONJ
ftr-289	1087	15	information	information	NOUN
ftr-289	1087	16	reporting	reporting	NOUN
ftr-289	1087	17	relates	relate	VERB
ftr-289	1087	18	to	to	ADP
ftr-289	1087	19	compliance	compliance	NOUN
ftr-289	1087	20	)	)	PUNCT
ftr-289	1087	21	.	.	PUNCT
ftr-289	1088	1	182	182	NUM
ftr-289	1088	2	.	.	PUNCT
ftr-289	1089	1	fangfang	fangfang	PROPN
ftr-289	1089	2	tan	tan	PROPN
ftr-289	1089	3	&	&	CCONJ
ftr-289	1089	4	andrew	andrew	PROPN
ftr-289	1089	5	yim	yim	PROPN
ftr-289	1089	6	,	,	PUNCT
ftr-289	1089	7	can	can	AUX
ftr-289	1089	8	strategic	strategic	ADJ
ftr-289	1089	9	uncertainty	uncertainty	NOUN
ftr-289	1089	10	help	help	AUX
ftr-289	1089	11	deter	deter	VERB
ftr-289	1089	12	tax	tax	NOUN
ftr-289	1089	13	evasion	evasion	NOUN
ftr-289	1089	14	?	?	PUNCT
ftr-289	1090	1	an	an	DET
ftr-289	1090	2	experiment	experiment	NOUN
ftr-289	1090	3	on	on	ADP
ftr-289	1090	4	auditing	auditing	NOUN
ftr-289	1090	5	rules	rule	NOUN
ftr-289	1090	6	,	,	PUNCT
ftr-289	1090	7	40	40	NUM
ftr-289	1090	8	j.	j.	PROPN
ftr-289	1090	9	econ	econ	PROPN
ftr-289	1090	10	.	.	PUNCT
ftr-289	1090	11	psych	psych	PROPN
ftr-289	1090	12	.	.	PUNCT
ftr-289	1091	1	161	161	NUM
ftr-289	1091	2	(	(	PUNCT
ftr-289	1091	3	2013	2013	NUM
ftr-289	1091	4	)	)	PUNCT
ftr-289	1091	5	.	.	PUNCT
ftr-289	1092	1	183	183	NUM
ftr-289	1092	2	.	.	PUNCT
ftr-289	1093	1	i	i	PRON
ftr-289	1093	2	d.	d.	PROPN
ftr-289	1093	3	at	at	ADP
ftr-289	1093	4	165	165	NUM
ftr-289	1093	5	.	.	PUNCT
ftr-289	1094	1	184	184	NUM
ftr-289	1094	2	.	.	PUNCT
ftr-289	1095	1	i	i	PRON
ftr-289	1095	2	d.	d.	PROPN
ftr-289	1095	3	185	185	NUM
ftr-289	1095	4	.	.	PUNCT
ftr-289	1096	1	i	i	PRON
ftr-289	1096	2	d.	d.	PROPN
ftr-289	1096	3	at	at	ADP
ftr-289	1096	4	168–69	168–69	PROPN
ftr-289	1096	5	.	.	PUNCT
ftr-289	1097	1	186	186	NUM
ftr-289	1097	2	.	.	PUNCT
ftr-289	1098	1	this	this	PRON
ftr-289	1098	2	is	be	AUX
ftr-289	1098	3	consistent	consistent	ADJ
ftr-289	1098	4	with	with	ADP
ftr-289	1098	5	(	(	PUNCT
ftr-289	1098	6	early	early	ADJ
ftr-289	1098	7	)	)	PUNCT
ftr-289	1098	8	findings	finding	NOUN
ftr-289	1098	9	that	that	SCONJ
ftr-289	1098	10	audits	audits	NOUN
ftr-289	1098	11	of	of	ADP
ftr-289	1098	12	taxpayers	taxpayer	NOUN
ftr-289	1098	13	tend	tend	VERB
ftr-289	1098	14	to	to	PART
ftr-289	1098	15	have	have	VERB
ftr-289	1098	16	the	the	DET
ftr-289	1098	17	highest	high	ADJ
ftr-289	1098	18	voluntary	voluntary	ADJ
ftr-289	1098	19	compliance	compliance	NOUN
ftr-289	1098	20	impact	impact	NOUN
ftr-289	1098	21	on	on	ADP
ftr-289	1098	22	taxpayers	taxpayer	NOUN
ftr-289	1098	23	within	within	ADP
ftr-289	1098	24	the	the	DET
ftr-289	1098	25	same	same	ADJ
ftr-289	1098	26	class	class	NOUN
ftr-289	1098	27	.	.	PUNCT
ftr-289	1099	1	ann	ann	PROPN
ftr-289	1099	2	d.	d.	PROPN
ftr-289	1099	3	witte	witte	PROPN
ftr-289	1099	4	&	&	CCONJ
ftr-289	1099	5	diane	diane	PROPN
ftr-289	1099	6	f.	f.	PROPN
ftr-289	1099	7	woodbury	woodbury	PROPN
ftr-289	1099	8	,	,	PUNCT
ftr-289	1099	9	the	the	DET
ftr-289	1099	10	effect	effect	NOUN
ftr-289	1099	11	of	of	ADP
ftr-289	1099	12	tax	tax	NOUN
ftr-289	1099	13	laws	law	NOUN
ftr-289	1099	14	and	and	CCONJ
ftr-289	1099	15	tax	tax	NOUN
ftr-289	1099	16	administration	administration	NOUN
ftr-289	1099	17	on	on	ADP
ftr-289	1099	18	tax	tax	NOUN
ftr-289	1099	19	compliance	compliance	NOUN
ftr-289	1099	20	:	:	PUNCT
ftr-289	1099	21	the	the	DET
ftr-289	1099	22	case	case	NOUN
ftr-289	1099	23	of	of	ADP
ftr-289	1099	24	the	the	DET
ftr-289	1099	25	u.s	u.s	PROPN
ftr-289	1099	26	.	.	PROPN
ftr-289	1099	27	individual	individual	ADJ
ftr-289	1099	28	income	income	NOUN
ftr-289	1099	29	tax	tax	NOUN
ftr-289	1099	30	,	,	PUNCT
ftr-289	1099	31	38	38	NUM
ftr-289	1099	32	nat’l	nat’l	NOUN
ftr-289	1099	33	tax	tax	NOUN
ftr-289	1099	34	j.	j.	PROPN
ftr-289	1099	35	1	1	PROPN
ftr-289	1099	36	,	,	PUNCT
ftr-289	1099	37	8	8	NUM
ftr-289	1099	38	(	(	PUNCT
ftr-289	1099	39	1985	1985	NUM
ftr-289	1099	40	)	)	PUNCT
ftr-289	1099	41	.	.	PUNCT
ftr-289	1100	1	370	370	NUM
ftr-289	1100	2	florida	florida	PROPN
ftr-289	1100	3	tax	tax	NOUN
ftr-289	1100	4	review	review	NOUN
ftr-289	1100	5	[	[	X
ftr-289	1100	6	vol	vol	NOUN
ftr-289	1100	7	.	.	PUNCT
ftr-289	1101	1	16:6	16:6	NUM
ftr-289	1101	2	in	in	ADP
ftr-289	1101	3	manhattan	manhattan	PROPN
ftr-289	1101	4	,	,	PUNCT
ftr-289	1101	5	the	the	DET
ftr-289	1101	6	tax	tax	NOUN
ftr-289	1101	7	profiles	profile	NOUN
ftr-289	1101	8	of	of	ADP
ftr-289	1101	9	other	other	ADJ
ftr-289	1101	10	dry	dry	ADJ
ftr-289	1101	11	cleaners	cleaner	NOUN
ftr-289	1101	12	in	in	ADP
ftr-289	1101	13	manhattan	manhattan	PROPN
ftr-289	1101	14	are	be	AUX
ftr-289	1101	15	likely	likely	ADJ
ftr-289	1101	16	to	to	PART
ftr-289	1101	17	be	be	AUX
ftr-289	1101	18	more	more	ADV
ftr-289	1101	19	indicative	indicative	ADJ
ftr-289	1101	20	of	of	ADP
ftr-289	1101	21	what	what	PRON
ftr-289	1101	22	the	the	DET
ftr-289	1101	23	dry	dry	ADJ
ftr-289	1101	24	cleaner	cleaner	NOUN
ftr-289	1101	25	at	at	ADP
ftr-289	1101	26	issue	issue	NOUN
ftr-289	1101	27	should	should	AUX
ftr-289	1101	28	look	look	VERB
ftr-289	1101	29	like	like	ADP
ftr-289	1101	30	,	,	PUNCT
ftr-289	1101	31	rather	rather	ADV
ftr-289	1101	32	than	than	ADP
ftr-289	1101	33	dry	dry	ADJ
ftr-289	1101	34	cleaners	cleaner	NOUN
ftr-289	1101	35	in	in	ADP
ftr-289	1101	36	brooklyn	brooklyn	PROPN
ftr-289	1101	37	,	,	PUNCT
ftr-289	1101	38	dry	dry	ADJ
ftr-289	1101	39	cleaners	cleaner	NOUN
ftr-289	1101	40	in	in	ADP
ftr-289	1101	41	miami	miami	PROPN
ftr-289	1101	42	,	,	PUNCT
ftr-289	1101	43	or	or	CCONJ
ftr-289	1101	44	food	food	NOUN
ftr-289	1101	45	vendors	vendor	NOUN
ftr-289	1101	46	in	in	ADP
ftr-289	1101	47	manhattan	manhattan	PROPN
ftr-289	1101	48	,	,	PUNCT
ftr-289	1101	49	brooklyn	brooklyn	PROPN
ftr-289	1101	50	,	,	PUNCT
ftr-289	1101	51	or	or	CCONJ
ftr-289	1101	52	beyond	beyond	ADP
ftr-289	1101	53	.	.	PROPN
ftr-289	1102	1	187	187	NUM
ftr-289	1102	2	as	as	ADP
ftr-289	1102	3	a	a	DET
ftr-289	1102	4	result	result	NOUN
ftr-289	1102	5	,	,	PUNCT
ftr-289	1102	6	an	an	DET
ftr-289	1102	7	enforcement	enforcement	NOUN
ftr-289	1102	8	project	project	NOUN
ftr-289	1102	9	on	on	ADP
ftr-289	1102	10	manhattan	manhattan	PROPN
ftr-289	1102	11	dry	dry	ADJ
ftr-289	1102	12	cleaners	cleaner	NOUN
ftr-289	1102	13	may	may	AUX
ftr-289	1102	14	substantially	substantially	ADV
ftr-289	1102	15	raise	raise	VERB
ftr-289	1102	16	the	the	DET
ftr-289	1102	17	expected	expect	VERB
ftr-289	1102	18	monetary	monetary	ADJ
ftr-289	1102	19	costs	cost	NOUN
ftr-289	1102	20	of	of	ADP
ftr-289	1102	21	noncompliance	noncompliance	NOUN
ftr-289	1102	22	,	,	PUNCT
ftr-289	1102	23	and	and	CCONJ
ftr-289	1102	24	therefore	therefore	ADV
ftr-289	1102	25	the	the	DET
ftr-289	1102	26	compliance	compliance	NOUN
ftr-289	1102	27	,	,	PUNCT
ftr-289	1102	28	of	of	ADP
ftr-289	1102	29	manhattan	manhattan	PROPN
ftr-289	1102	30	dry	dry	ADJ
ftr-289	1102	31	cleaners	cleaner	NOUN
ftr-289	1102	32	.	.	PUNCT
ftr-289	1103	1	188	188	NUM
ftr-289	1103	2	this	this	DET
ftr-289	1103	3	raised	raise	VERB
ftr-289	1103	4	rate	rate	NOUN
ftr-289	1103	5	of	of	ADP
ftr-289	1103	6	compliance	compliance	NOUN
ftr-289	1103	7	may	may	AUX
ftr-289	1103	8	help	help	VERB
ftr-289	1103	9	sustain	sustain	VERB
ftr-289	1103	10	compliance	compliance	NOUN
ftr-289	1103	11	to	to	ADP
ftr-289	1103	12	some	some	DET
ftr-289	1103	13	extent	extent	NOUN
ftr-289	1103	14	even	even	ADV
ftr-289	1103	15	after	after	SCONJ
ftr-289	1103	16	the	the	DET
ftr-289	1103	17	enforcement	enforcement	NOUN
ftr-289	1103	18	project	project	NOUN
ftr-289	1103	19	moves	move	VERB
ftr-289	1103	20	on	on	ADP
ftr-289	1103	21	.	.	PUNCT
ftr-289	1104	1	relatedly	relatedly	ADV
ftr-289	1104	2	,	,	PUNCT
ftr-289	1104	3	focusing	focus	VERB
ftr-289	1104	4	on	on	ADP
ftr-289	1104	5	an	an	DET
ftr-289	1104	6	enforcement	enforcement	NOUN
ftr-289	1104	7	project	project	NOUN
ftr-289	1104	8	may	may	AUX
ftr-289	1104	9	provide	provide	VERB
ftr-289	1104	10	the	the	DET
ftr-289	1104	11	irs	irs	PROPN
ftr-289	1104	12	with	with	ADP
ftr-289	1104	13	a	a	DET
ftr-289	1104	14	better	well	ADJ
ftr-289	1104	15	picture	picture	NOUN
ftr-289	1104	16	of	of	ADP
ftr-289	1104	17	tax	tax	NOUN
ftr-289	1104	18	profiles	profile	NOUN
ftr-289	1104	19	in	in	ADP
ftr-289	1104	20	the	the	DET
ftr-289	1104	21	enforcement	enforcement	NOUN
ftr-289	1104	22	project	project	NOUN
ftr-289	1104	23	.	.	PUNCT
ftr-289	1105	1	this	this	DET
ftr-289	1105	2	expertise	expertise	NOUN
ftr-289	1105	3	may	may	AUX
ftr-289	1105	4	increase	increase	VERB
ftr-289	1105	5	the	the	DET
ftr-289	1105	6	comparative	comparative	ADJ
ftr-289	1105	7	analysis	analysis	NOUN
ftr-289	1105	8	of	of	ADP
ftr-289	1105	9	the	the	DET
ftr-289	1105	10	dif	dif	ADJ
ftr-289	1105	11	score	score	NOUN
ftr-289	1105	12	to	to	PART
ftr-289	1105	13	better	well	ADV
ftr-289	1105	14	detect	detect	VERB
ftr-289	1105	15	noncompliance	noncompliance	NOUN
ftr-289	1105	16	.	.	PUNCT
ftr-289	1106	1	this	this	PRON
ftr-289	1106	2	would	would	AUX
ftr-289	1106	3	provide	provide	VERB
ftr-289	1106	4	a	a	DET
ftr-289	1106	5	second	second	ADJ
ftr-289	1106	6	feedback	feedback	NOUN
ftr-289	1106	7	loop	loop	NOUN
ftr-289	1106	8	between	between	ADP
ftr-289	1106	9	noncompliance	noncompliance	NOUN
ftr-289	1106	10	and	and	CCONJ
ftr-289	1106	11	enforcement	enforcement	NOUN
ftr-289	1106	12	.	.	PUNCT
ftr-289	1107	1	some	some	DET
ftr-289	1107	2	evidence	evidence	NOUN
ftr-289	1107	3	of	of	ADP
ftr-289	1107	4	cash	cash	NOUN
ftr-289	1107	5	business	business	NOUN
ftr-289	1107	6	taxpayers	taxpayer	NOUN
ftr-289	1107	7	trying	try	VERB
ftr-289	1107	8	to	to	PART
ftr-289	1107	9	benchmark	benchmark	VERB
ftr-289	1107	10	their	their	PRON
ftr-289	1107	11	noncompliance	noncompliance	NOUN
ftr-289	1107	12	suggests	suggest	VERB
ftr-289	1107	13	that	that	SCONJ
ftr-289	1107	14	concentrated	concentrated	ADJ
ftr-289	1107	15	enforcement	enforcement	NOUN
ftr-289	1107	16	may	may	AUX
ftr-289	1107	17	allow	allow	VERB
ftr-289	1107	18	the	the	DET
ftr-289	1107	19	irs	irs	PROPN
ftr-289	1107	20	to	to	PART
ftr-289	1107	21	develop	develop	VERB
ftr-289	1107	22	expertise	expertise	NOUN
ftr-289	1107	23	regarding	regard	VERB
ftr-289	1107	24	noncompliance	noncompliance	NOUN
ftr-289	1107	25	tactics	tactic	NOUN
ftr-289	1107	26	used	use	VERB
ftr-289	1107	27	in	in	ADP
ftr-289	1107	28	particular	particular	ADJ
ftr-289	1107	29	cash	cash	NOUN
ftr-289	1107	30	business	business	NOUN
ftr-289	1107	31	tax	tax	NOUN
ftr-289	1107	32	sectors	sector	NOUN
ftr-289	1107	33	,	,	PUNCT
ftr-289	1107	34	which	which	DET
ftr-289	1107	35	expertise	expertise	NOUN
ftr-289	1107	36	may	may	AUX
ftr-289	1107	37	then	then	ADV
ftr-289	1107	38	produce	produce	VERB
ftr-289	1107	39	high	high	ADJ
ftr-289	1107	40	returns	return	NOUN
ftr-289	1107	41	.	.	PUNCT
ftr-289	1108	1	for	for	ADP
ftr-289	1108	2	instance	instance	NOUN
ftr-289	1108	3	,	,	PUNCT
ftr-289	1108	4	in	in	ADP
ftr-289	1108	5	interviews	interview	NOUN
ftr-289	1108	6	,	,	PUNCT
ftr-289	1108	7	some	some	DET
ftr-289	1108	8	cash	cash	NOUN
ftr-289	1108	9	business	business	NOUN
ftr-289	1108	10	tax	tax	NOUN
ftr-289	1108	11	return	return	NOUN
ftr-289	1108	12	preparers	preparer	NOUN
ftr-289	1108	13	reported	report	VERB
ftr-289	1108	14	stories	story	NOUN
ftr-289	1108	15	of	of	ADP
ftr-289	1108	16	taxpayers	taxpayer	NOUN
ftr-289	1108	17	backing	back	VERB
ftr-289	1108	18	into	into	ADP
ftr-289	1108	19	what	what	PRON
ftr-289	1108	20	they	they	PRON
ftr-289	1108	21	reported	report	VERB
ftr-289	1108	22	earning	earn	VERB
ftr-289	1108	23	,	,	PUNCT
ftr-289	1108	24	based	base	VERB
ftr-289	1108	25	on	on	ADP
ftr-289	1108	26	what	what	PRON
ftr-289	1108	27	they	they	PRON
ftr-289	1108	28	spent	spend	VERB
ftr-289	1108	29	.	.	PUNCT
ftr-289	1109	1	189	189	NUM
ftr-289	1109	2	similarly	similarly	ADV
ftr-289	1109	3	,	,	PUNCT
ftr-289	1109	4	cash	cash	NOUN
ftr-289	1109	5	business	business	NOUN
ftr-289	1109	6	tax	tax	NOUN
ftr-289	1109	7	return	return	NOUN
ftr-289	1109	8	preparers	preparer	NOUN
ftr-289	1109	9	were	be	AUX
ftr-289	1109	10	reported	report	VERB
ftr-289	1109	11	to	to	PART
ftr-289	1109	12	plug	plug	VERB
ftr-289	1109	13	in	in	ADP
ftr-289	1109	14	national	national	ADJ
ftr-289	1109	15	averages	average	NOUN
ftr-289	1109	16	to	to	PART
ftr-289	1109	17	calculate	calculate	VERB
ftr-289	1109	18	the	the	DET
ftr-289	1109	19	deductions	deduction	NOUN
ftr-289	1109	20	that	that	PRON
ftr-289	1109	21	taxpayers	taxpayer	NOUN
ftr-289	1109	22	claimed	claim	VERB
ftr-289	1109	23	and	and	CCONJ
ftr-289	1109	24	manipulate	manipulate	VERB
ftr-289	1109	25	taxpayer	taxpayer	NOUN
ftr-289	1109	26	reporting	reporting	NOUN
ftr-289	1109	27	based	base	VERB
ftr-289	1109	28	on	on	ADP
ftr-289	1109	29	industry	industry	NOUN
ftr-289	1109	30	averages	average	NOUN
ftr-289	1109	31	and	and	CCONJ
ftr-289	1109	32	profit	profit	NOUN
ftr-289	1109	33	margins	margin	NOUN
ftr-289	1109	34	.	.	PUNCT
ftr-289	1110	1	190	190	NUM
ftr-289	1110	2	to	to	ADP
ftr-289	1110	3	the	the	DET
ftr-289	1110	4	extent	extent	NOUN
ftr-289	1110	5	that	that	SCONJ
ftr-289	1110	6	there	there	PRON
ftr-289	1110	7	are	be	VERB
ftr-289	1110	8	commonalities	commonality	NOUN
ftr-289	1110	9	in	in	ADP
ftr-289	1110	10	noncompliance	noncompliance	NOUN
ftr-289	1110	11	in	in	ADP
ftr-289	1110	12	enforcement	enforcement	NOUN
ftr-289	1110	13	projects	project	NOUN
ftr-289	1110	14	,	,	PUNCT
ftr-289	1110	15	concentrated	concentrated	ADJ
ftr-289	1110	16	enforcement	enforcement	NOUN
ftr-289	1110	17	may	may	AUX
ftr-289	1110	18	provide	provide	VERB
ftr-289	1110	19	the	the	DET
ftr-289	1110	20	irs	irs	PROPN
ftr-289	1110	21	with	with	ADP
ftr-289	1110	22	enough	enough	ADJ
ftr-289	1110	23	information	information	NOUN
ftr-289	1110	24	to	to	PART
ftr-289	1110	25	identify	identify	VERB
ftr-289	1110	26	such	such	ADJ
ftr-289	1110	27	tactics	tactic	NOUN
ftr-289	1110	28	and	and	CCONJ
ftr-289	1110	29	capitalize	capitalize	VERB
ftr-289	1110	30	on	on	ADP
ftr-289	1110	31	this	this	DET
ftr-289	1110	32	knowledge	knowledge	NOUN
ftr-289	1110	33	.	.	PUNCT
ftr-289	1111	1	norms	norm	NOUN
ftr-289	1111	2	potentially	potentially	ADV
ftr-289	1111	3	also	also	ADV
ftr-289	1111	4	offer	offer	VERB
ftr-289	1111	5	additional	additional	ADJ
ftr-289	1111	6	,	,	PUNCT
ftr-289	1111	7	enhanced	enhanced	ADJ
ftr-289	1111	8	support	support	NOUN
ftr-289	1111	9	for	for	ADP
ftr-289	1111	10	concentrated	concentrated	ADJ
ftr-289	1111	11	enforcement	enforcement	NOUN
ftr-289	1111	12	.	.	PUNCT
ftr-289	1112	1	at	at	ADP
ftr-289	1112	2	a	a	DET
ftr-289	1112	3	very	very	ADV
ftr-289	1112	4	broad	broad	ADJ
ftr-289	1112	5	level	level	NOUN
ftr-289	1112	6	,	,	PUNCT
ftr-289	1112	7	cross	cross	ADJ
ftr-289	1112	8	-	-	ADJ
ftr-289	1112	9	country	country	ADJ
ftr-289	1112	10	attitudes	attitude	NOUN
ftr-289	1112	11	regarding	regard	VERB
ftr-289	1112	12	the	the	DET
ftr-289	1112	13	acceptability	acceptability	NOUN
ftr-289	1112	14	of	of	ADP
ftr-289	1112	15	tax	tax	NOUN
ftr-289	1112	16	evasion	evasion	NOUN
ftr-289	1112	17	vary	vary	VERB
ftr-289	1112	18	considerably	considerably	ADV
ftr-289	1112	19	,	,	PUNCT
ftr-289	1112	20	and	and	CCONJ
ftr-289	1112	21	these	these	DET
ftr-289	1112	22	differing	differ	VERB
ftr-289	1112	23	attitudes	attitude	NOUN
ftr-289	1112	24	toward	toward	ADP
ftr-289	1112	25	evasion	evasion	NOUN
ftr-289	1112	26	appear	appear	VERB
ftr-289	1112	27	to	to	PART
ftr-289	1112	28	be	be	AUX
ftr-289	1112	29	associated	associate	VERB
ftr-289	1112	30	with	with	ADP
ftr-289	1112	31	actual	actual	ADJ
ftr-289	1112	32	levels	level	NOUN
ftr-289	1112	33	of	of	ADP
ftr-289	1112	34	evasion	evasion	NOUN
ftr-289	1112	35	.	.	PUNCT
ftr-289	1113	1	191	191	NUM
ftr-289	1113	2	however	however	ADV
ftr-289	1113	3	,	,	PUNCT
ftr-289	1113	4	simply	simply	ADV
ftr-289	1113	5	appealing	appeal	VERB
ftr-289	1113	6	to	to	ADP
ftr-289	1113	7	norms	norm	NOUN
ftr-289	1113	8	of	of	ADP
ftr-289	1113	9	compliance	compliance	NOUN
ftr-289	1113	10	has	have	VERB
ftr-289	1113	11	not	not	PART
ftr-289	1113	12	187	187	NUM
ftr-289	1113	13	.	.	PUNCT
ftr-289	1114	1	cf	cf	NOUN
ftr-289	1114	2	.	.	PUNCT
ftr-289	1115	1	charles	charles	PROPN
ftr-289	1115	2	t.	t.	PROPN
ftr-289	1115	3	clotfelter	clotfelter	NOUN
ftr-289	1115	4	,	,	PUNCT
ftr-289	1115	5	tax	tax	NOUN
ftr-289	1115	6	evasion	evasion	NOUN
ftr-289	1115	7	and	and	CCONJ
ftr-289	1115	8	tax	tax	NOUN
ftr-289	1115	9	rates	rate	NOUN
ftr-289	1115	10	:	:	PUNCT
ftr-289	1115	11	an	an	DET
ftr-289	1115	12	analysis	analysis	NOUN
ftr-289	1115	13	of	of	ADP
ftr-289	1115	14	individual	individual	ADJ
ftr-289	1115	15	returns	return	NOUN
ftr-289	1115	16	,	,	PUNCT
ftr-289	1115	17	65	65	NUM
ftr-289	1115	18	rev	rev	X
ftr-289	1115	19	.	.	PROPN
ftr-289	1115	20	of	of	ADP
ftr-289	1115	21	econ	econ	PROPN
ftr-289	1115	22	.	.	PUNCT
ftr-289	1116	1	&	&	CCONJ
ftr-289	1116	2	stat	stat	PROPN
ftr-289	1116	3	.	.	PUNCT
ftr-289	1117	1	363	363	NUM
ftr-289	1117	2	,	,	PUNCT
ftr-289	1117	3	366	366	NUM
ftr-289	1117	4	(	(	PUNCT
ftr-289	1117	5	1983	1983	NUM
ftr-289	1117	6	)	)	PUNCT
ftr-289	1118	1	[	[	X
ftr-289	1118	2	hereinafter	hereinafter	NOUN
ftr-289	1118	3	clotfelter	clotfelter	NOUN
ftr-289	1118	4	,	,	PUNCT
ftr-289	1118	5	individual	individual	ADJ
ftr-289	1118	6	returns	return	NOUN
ftr-289	1118	7	analysis	analysis	NOUN
ftr-289	1118	8	]	]	PUNCT
ftr-289	1118	9	(	(	PUNCT
ftr-289	1118	10	suggesting	suggest	VERB
ftr-289	1118	11	that	that	SCONJ
ftr-289	1118	12	,	,	PUNCT
ftr-289	1118	13	although	although	SCONJ
ftr-289	1118	14	irs	irs	PROPN
ftr-289	1118	15	audit	audit	NOUN
ftr-289	1118	16	formula	formula	NOUN
ftr-289	1118	17	is	be	AUX
ftr-289	1118	18	secret	secret	ADJ
ftr-289	1118	19	,	,	PUNCT
ftr-289	1118	20	“	"	PUNCT
ftr-289	1118	21	[	[	X
ftr-289	1118	22	w]hat	w]hat	PRON
ftr-289	1118	23	seems	seem	VERB
ftr-289	1118	24	to	to	PART
ftr-289	1118	25	be	be	AUX
ftr-289	1118	26	clear	clear	ADJ
ftr-289	1118	27	is	be	AUX
ftr-289	1118	28	that	that	SCONJ
ftr-289	1118	29	all	all	DET
ftr-289	1118	30	taxpayers	taxpayer	NOUN
ftr-289	1118	31	in	in	ADP
ftr-289	1118	32	a	a	DET
ftr-289	1118	33	given	give	VERB
ftr-289	1118	34	audit	audit	NOUN
ftr-289	1118	35	class	class	NOUN
ftr-289	1118	36	face	face	NOUN
ftr-289	1118	37	the	the	DET
ftr-289	1118	38	same	same	ADJ
ftr-289	1118	39	enforcement	enforcement	NOUN
ftr-289	1118	40	regime	regime	NOUN
ftr-289	1118	41	,	,	PUNCT
ftr-289	1118	42	in	in	ADP
ftr-289	1118	43	the	the	DET
ftr-289	1118	44	form	form	NOUN
ftr-289	1118	45	of	of	ADP
ftr-289	1118	46	the	the	DET
ftr-289	1118	47	audit	audit	NOUN
ftr-289	1118	48	formula	formula	NOUN
ftr-289	1118	49	for	for	ADP
ftr-289	1118	50	that	that	DET
ftr-289	1118	51	class	class	NOUN
ftr-289	1118	52	”	"	PUNCT
ftr-289	1118	53	)	)	PUNCT
ftr-289	1118	54	.	.	PUNCT
ftr-289	1119	1	188	188	NUM
ftr-289	1119	2	.	.	PUNCT
ftr-289	1120	1	but	but	CCONJ
ftr-289	1120	2	see	see	VERB
ftr-289	1120	3	bloomquist	bloomquist	PROPN
ftr-289	1120	4	,	,	PUNCT
ftr-289	1120	5	supra	supra	PROPN
ftr-289	1120	6	40	40	NUM
ftr-289	1120	7	,	,	PUNCT
ftr-289	1120	8	at	at	ADP
ftr-289	1120	9	44	44	NUM
ftr-289	1120	10	(	(	PUNCT
ftr-289	1120	11	using	use	VERB
ftr-289	1120	12	results	result	NOUN
ftr-289	1120	13	from	from	ADP
ftr-289	1120	14	modeling	modeling	NOUN
ftr-289	1120	15	as	as	ADP
ftr-289	1120	16	“	"	PUNCT
ftr-289	1120	17	indication	indication	NOUN
ftr-289	1120	18	that	that	SCONJ
ftr-289	1120	19	the	the	DET
ftr-289	1120	20	level	level	NOUN
ftr-289	1120	21	of	of	ADP
ftr-289	1120	22	tax	tax	NOUN
ftr-289	1120	23	reporting	reporting	NOUN
ftr-289	1120	24	compliance	compliance	NOUN
ftr-289	1120	25	by	by	ADP
ftr-289	1120	26	small	small	ADJ
ftr-289	1120	27	business	business	NOUN
ftr-289	1120	28	owners	owner	NOUN
ftr-289	1120	29	in	in	ADP
ftr-289	1120	30	the	the	DET
ftr-289	1120	31	real	real	ADJ
ftr-289	1120	32	world	world	NOUN
ftr-289	1120	33	does	do	AUX
ftr-289	1120	34	not	not	PART
ftr-289	1120	35	necessarily	necessarily	ADV
ftr-289	1120	36	result	result	VERB
ftr-289	1120	37	from	from	ADP
ftr-289	1120	38	taxpayers	taxpayer	NOUN
ftr-289	1120	39	observing	observe	VERB
ftr-289	1120	40	and	and	CCONJ
ftr-289	1120	41	mimicking	mimic	VERB
ftr-289	1120	42	others	other	NOUN
ftr-289	1120	43	’	'	PUNCT
ftr-289	1120	44	reporting	report	VERB
ftr-289	1120	45	behavior	behavior	NOUN
ftr-289	1120	46	”	"	PUNCT
ftr-289	1120	47	)	)	PUNCT
ftr-289	1120	48	.	.	PUNCT
ftr-289	1121	1	however	however	ADV
ftr-289	1121	2	,	,	PUNCT
ftr-289	1121	3	this	this	DET
ftr-289	1121	4	result	result	NOUN
ftr-289	1121	5	is	be	AUX
ftr-289	1121	6	,	,	PUNCT
ftr-289	1121	7	of	of	ADP
ftr-289	1121	8	course	course	NOUN
ftr-289	1121	9	,	,	PUNCT
ftr-289	1121	10	dependent	dependent	ADJ
ftr-289	1121	11	on	on	ADP
ftr-289	1121	12	the	the	DET
ftr-289	1121	13	auditing	auditing	NOUN
ftr-289	1121	14	method	method	NOUN
ftr-289	1121	15	(	(	PUNCT
ftr-289	1121	16	and	and	CCONJ
ftr-289	1121	17	whether	whether	SCONJ
ftr-289	1121	18	it	it	PRON
ftr-289	1121	19	makes	make	VERB
ftr-289	1121	20	neighbors	neighbor	NOUN
ftr-289	1121	21	’	’	PART
ftr-289	1121	22	reporting	report	VERB
ftr-289	1121	23	behavior	behavior	NOUN
ftr-289	1121	24	relevant	relevant	ADJ
ftr-289	1121	25	)	)	PUNCT
ftr-289	1121	26	.	.	PUNCT
ftr-289	1122	1	189	189	NUM
ftr-289	1122	2	.	.	PUNCT
ftr-289	1123	1	morse	morse	PROPN
ftr-289	1123	2	et	et	PROPN
ftr-289	1123	3	al	al	PROPN
ftr-289	1123	4	,	,	PUNCT
ftr-289	1123	5	cash	cash	NOUN
ftr-289	1123	6	businesses	business	NOUN
ftr-289	1123	7	,	,	PUNCT
ftr-289	1123	8	supra	supra	PROPN
ftr-289	1123	9	note	note	PROPN
ftr-289	1123	10	148	148	NUM
ftr-289	1123	11	,	,	PUNCT
ftr-289	1123	12	at	at	ADP
ftr-289	1123	13	53	53	NUM
ftr-289	1123	14	,	,	PUNCT
ftr-289	1123	15	59	59	NUM
ftr-289	1123	16	,	,	PUNCT
ftr-289	1123	17	61	61	NUM
ftr-289	1123	18	.	.	X
ftr-289	1123	19	190	190	NUM
ftr-289	1123	20	.	.	PUNCT
ftr-289	1124	1	i	i	PRON
ftr-289	1124	2	d.	d.	PROPN
ftr-289	1124	3	191	191	NUM
ftr-289	1124	4	.	.	PUNCT
ftr-289	1125	1	slemrod	slemrod	NOUN
ftr-289	1125	2	,	,	PUNCT
ftr-289	1125	3	cheating	cheat	VERB
ftr-289	1125	4	ourselves	ourselves	PRON
ftr-289	1125	5	,	,	PUNCT
ftr-289	1125	6	supra	supra	ADJ
ftr-289	1125	7	note	note	NOUN
ftr-289	1125	8	24	24	NUM
ftr-289	1125	9	,	,	PUNCT
ftr-289	1125	10	at	at	ADP
ftr-289	1125	11	40–41	40–41	NUM
ftr-289	1125	12	.	.	PUNCT
ftr-289	1126	1	2014	2014	NUM
ftr-289	1126	2	]	]	PUNCT
ftr-289	1127	1	concentrated	concentrated	ADJ
ftr-289	1127	2	enforcement	enforcement	NOUN
ftr-289	1127	3	371	371	NUM
ftr-289	1127	4	been	be	AUX
ftr-289	1127	5	shown	show	VERB
ftr-289	1127	6	to	to	PART
ftr-289	1127	7	have	have	VERB
ftr-289	1127	8	a	a	DET
ftr-289	1127	9	significant	significant	ADJ
ftr-289	1127	10	impact	impact	NOUN
ftr-289	1127	11	on	on	ADP
ftr-289	1127	12	compliance	compliance	NOUN
ftr-289	1127	13	.	.	PUNCT
ftr-289	1128	1	192	192	NUM
ftr-289	1129	1	rather	rather	ADV
ftr-289	1129	2	,	,	PUNCT
ftr-289	1129	3	it	it	PRON
ftr-289	1129	4	seems	seem	VERB
ftr-289	1129	5	that	that	SCONJ
ftr-289	1129	6	compliance	compliance	NOUN
ftr-289	1129	7	rates	rate	NOUN
ftr-289	1129	8	themselves	themselves	PRON
ftr-289	1129	9	may	may	AUX
ftr-289	1129	10	affect	affect	VERB
ftr-289	1129	11	norms	norm	NOUN
ftr-289	1129	12	,	,	PUNCT
ftr-289	1129	13	which	which	PRON
ftr-289	1129	14	may	may	AUX
ftr-289	1129	15	then	then	ADV
ftr-289	1129	16	feed	feed	VERB
ftr-289	1129	17	back	back	ADV
ftr-289	1129	18	into	into	ADP
ftr-289	1129	19	compliance	compliance	NOUN
ftr-289	1129	20	.	.	PUNCT
ftr-289	1130	1	for	for	ADP
ftr-289	1130	2	instance	instance	NOUN
ftr-289	1130	3	,	,	PUNCT
ftr-289	1130	4	susan	susan	PROPN
ftr-289	1130	5	morse	morse	PROPN
ftr-289	1130	6	,	,	PUNCT
ftr-289	1130	7	stewart	stewart	PROPN
ftr-289	1130	8	karlinsky	karlinsky	PROPN
ftr-289	1130	9	,	,	PUNCT
ftr-289	1130	10	and	and	CCONJ
ftr-289	1130	11	joseph	joseph	PROPN
ftr-289	1130	12	bankman	bankman	PROPN
ftr-289	1130	13	reported	report	VERB
ftr-289	1130	14	on	on	ADP
ftr-289	1130	15	interviews	interview	NOUN
ftr-289	1130	16	with	with	ADP
ftr-289	1130	17	cash	cash	NOUN
ftr-289	1130	18	business	business	NOUN
ftr-289	1130	19	taxpayers	taxpayer	NOUN
ftr-289	1130	20	.	.	PUNCT
ftr-289	1131	1	193	193	NUM
ftr-289	1131	2	in	in	ADP
ftr-289	1131	3	these	these	DET
ftr-289	1131	4	interviews	interview	NOUN
ftr-289	1131	5	,	,	PUNCT
ftr-289	1131	6	cash	cash	NOUN
ftr-289	1131	7	business	business	NOUN
ftr-289	1131	8	taxpayers	taxpayer	NOUN
ftr-289	1131	9	reported	report	VERB
ftr-289	1131	10	learning	learn	VERB
ftr-289	1131	11	norms	norm	NOUN
ftr-289	1131	12	and	and	CCONJ
ftr-289	1131	13	means	mean	NOUN
ftr-289	1131	14	of	of	ADP
ftr-289	1131	15	noncompliance	noncompliance	NOUN
ftr-289	1131	16	from	from	ADP
ftr-289	1131	17	family	family	NOUN
ftr-289	1131	18	and	and	CCONJ
ftr-289	1131	19	friends	friend	NOUN
ftr-289	1131	20	in	in	ADP
ftr-289	1131	21	the	the	DET
ftr-289	1131	22	sector	sector	NOUN
ftr-289	1131	23	,	,	PUNCT
ftr-289	1131	24	who	who	PRON
ftr-289	1131	25	passed	pass	VERB
ftr-289	1131	26	on	on	ADP
ftr-289	1131	27	“	"	PUNCT
ftr-289	1131	28	shared	share	VERB
ftr-289	1131	29	wisdom	wisdom	NOUN
ftr-289	1131	30	”	"	PUNCT
ftr-289	1131	31	such	such	ADJ
ftr-289	1131	32	as	as	ADP
ftr-289	1131	33	never	never	ADV
ftr-289	1131	34	depositing	deposit	VERB
ftr-289	1131	35	cash	cash	NOUN
ftr-289	1131	36	and	and	CCONJ
ftr-289	1131	37	never	never	ADV
ftr-289	1131	38	taking	take	VERB
ftr-289	1131	39	cash	cash	NOUN
ftr-289	1131	40	in	in	ADP
ftr-289	1131	41	front	front	NOUN
ftr-289	1131	42	of	of	ADP
ftr-289	1131	43	employees	employee	NOUN
ftr-289	1131	44	.	.	PUNCT
ftr-289	1132	1	194	194	NUM
ftr-289	1132	2	based	base	VERB
ftr-289	1132	3	on	on	ADP
ftr-289	1132	4	this	this	DET
ftr-289	1132	5	research	research	NOUN
ftr-289	1132	6	,	,	PUNCT
ftr-289	1132	7	a	a	DET
ftr-289	1132	8	follow	follow	VERB
ftr-289	1132	9	-	-	PUNCT
ftr-289	1132	10	on	on	ADP
ftr-289	1132	11	paper	paper	NOUN
ftr-289	1132	12	suggested	suggest	VERB
ftr-289	1132	13	that	that	SCONJ
ftr-289	1132	14	one	one	NUM
ftr-289	1132	15	plausible	plausible	ADJ
ftr-289	1132	16	hypothesis	hypothesis	NOUN
ftr-289	1132	17	is	be	AUX
ftr-289	1132	18	that	that	DET
ftr-289	1132	19	high	high	ADJ
ftr-289	1132	20	noncompliance	noncompliance	NOUN
ftr-289	1132	21	in	in	ADP
ftr-289	1132	22	the	the	DET
ftr-289	1132	23	cash	cash	NOUN
ftr-289	1132	24	business	business	NOUN
ftr-289	1132	25	sector	sector	NOUN
ftr-289	1132	26	affects	affect	VERB
ftr-289	1132	27	norms	norm	NOUN
ftr-289	1132	28	,	,	PUNCT
ftr-289	1132	29	which	which	PRON
ftr-289	1132	30	help	help	VERB
ftr-289	1132	31	sustain	sustain	VERB
ftr-289	1132	32	and	and	CCONJ
ftr-289	1132	33	perhaps	perhaps	ADV
ftr-289	1132	34	increase	increase	VERB
ftr-289	1132	35	noncompliance	noncompliance	NOUN
ftr-289	1132	36	.	.	PUNCT
ftr-289	1133	1	195	195	NUM
ftr-289	1133	2	through	through	ADP
ftr-289	1133	3	survey	survey	NOUN
ftr-289	1133	4	evidence	evidence	NOUN
ftr-289	1133	5	,	,	PUNCT
ftr-289	1133	6	michael	michael	PROPN
ftr-289	1133	7	wenzel	wenzel	PROPN
ftr-289	1133	8	concluded	conclude	VERB
ftr-289	1133	9	that	that	SCONJ
ftr-289	1133	10	perceived	perceive	VERB
ftr-289	1133	11	norms	norm	NOUN
ftr-289	1133	12	had	have	VERB
ftr-289	1133	13	a	a	DET
ftr-289	1133	14	causal	causal	ADJ
ftr-289	1133	15	effect	effect	NOUN
ftr-289	1133	16	on	on	ADP
ftr-289	1133	17	tax	tax	NOUN
ftr-289	1133	18	compliance	compliance	NOUN
ftr-289	1133	19	and	and	CCONJ
ftr-289	1133	20	affected	affect	VERB
ftr-289	1133	21	personal	personal	ADJ
ftr-289	1133	22	tax	tax	NOUN
ftr-289	1133	23	ethics	ethic	NOUN
ftr-289	1133	24	for	for	ADP
ftr-289	1133	25	individuals	individual	NOUN
ftr-289	1133	26	who	who	PRON
ftr-289	1133	27	strongly	strongly	ADV
ftr-289	1133	28	identified	identify	VERB
ftr-289	1133	29	with	with	ADP
ftr-289	1133	30	the	the	DET
ftr-289	1133	31	group	group	NOUN
ftr-289	1133	32	.	.	PUNCT
ftr-289	1134	1	196	196	NUM
ftr-289	1134	2	indeed	indeed	ADV
ftr-289	1134	3	,	,	PUNCT
ftr-289	1134	4	a	a	DET
ftr-289	1134	5	number	number	NOUN
ftr-289	1134	6	of	of	ADP
ftr-289	1134	7	scholars	scholar	NOUN
ftr-289	1134	8	have	have	AUX
ftr-289	1134	9	discussed	discuss	VERB
ftr-289	1134	10	how	how	SCONJ
ftr-289	1134	11	high	high	ADJ
ftr-289	1134	12	levels	level	NOUN
ftr-289	1134	13	of	of	ADP
ftr-289	1134	14	enforcement	enforcement	NOUN
ftr-289	1134	15	may	may	AUX
ftr-289	1134	16	play	play	VERB
ftr-289	1134	17	an	an	DET
ftr-289	1134	18	important	important	ADJ
ftr-289	1134	19	role	role	NOUN
ftr-289	1134	20	in	in	ADP
ftr-289	1134	21	activating	activate	VERB
ftr-289	1134	22	norms	norm	NOUN
ftr-289	1134	23	in	in	ADP
ftr-289	1134	24	the	the	DET
ftr-289	1134	25	tax	tax	NOUN
ftr-289	1134	26	context	context	NOUN
ftr-289	1134	27	.	.	PUNCT
ftr-289	1135	1	this	this	DET
ftr-289	1135	2	insight	insight	NOUN
ftr-289	1135	3	was	be	AUX
ftr-289	1135	4	at	at	ADP
ftr-289	1135	5	the	the	DET
ftr-289	1135	6	heart	heart	NOUN
ftr-289	1135	7	of	of	ADP
ftr-289	1135	8	leandra	leandra	PROPN
ftr-289	1135	9	lederman	lederman	PROPN
ftr-289	1135	10	’s	’s	PART
ftr-289	1135	11	suggestion	suggestion	NOUN
ftr-289	1135	12	that	that	SCONJ
ftr-289	1135	13	heavy	heavy	ADJ
ftr-289	1135	14	enforcement	enforcement	NOUN
ftr-289	1135	15	focused	focus	VERB
ftr-289	1135	16	on	on	ADP
ftr-289	1135	17	cash	cash	NOUN
ftr-289	1135	18	business	business	NOUN
ftr-289	1135	19	taxpayers	taxpayer	NOUN
ftr-289	1135	20	might	might	AUX
ftr-289	1135	21	help	help	VERB
ftr-289	1135	22	tip	tip	VERB
ftr-289	1135	23	cash	cash	NOUN
ftr-289	1135	24	businesses	business	NOUN
ftr-289	1135	25	into	into	ADP
ftr-289	1135	26	a	a	DET
ftr-289	1135	27	norm	norm	NOUN
ftr-289	1135	28	of	of	ADP
ftr-289	1135	29	compliance	compliance	NOUN
ftr-289	1135	30	.	.	PUNCT
ftr-289	1136	1	197	197	NUM
ftr-289	1136	2	jon	jon	PROPN
ftr-289	1136	3	davis	davis	PROPN
ftr-289	1136	4	,	,	PUNCT
ftr-289	1136	5	gary	gary	PROPN
ftr-289	1136	6	hecht	hecht	PROPN
ftr-289	1136	7	,	,	PUNCT
ftr-289	1136	8	and	and	CCONJ
ftr-289	1136	9	jon	jon	PROPN
ftr-289	1136	10	perkins	perkins	PROPN
ftr-289	1136	11	had	have	AUX
ftr-289	1136	12	earlier	early	ADV
ftr-289	1136	13	explored	explore	VERB
ftr-289	1136	14	how	how	SCONJ
ftr-289	1136	15	increased	increase	VERB
ftr-289	1136	16	enforcement	enforcement	NOUN
ftr-289	1136	17	can	can	AUX
ftr-289	1136	18	yield	yield	VERB
ftr-289	1136	19	social	social	ADJ
ftr-289	1136	20	norms	norm	NOUN
ftr-289	1136	21	of	of	ADP
ftr-289	1136	22	compliance	compliance	NOUN
ftr-289	1136	23	,	,	PUNCT
ftr-289	1136	24	which	which	PRON
ftr-289	1136	25	can	can	AUX
ftr-289	1136	26	reduce	reduce	VERB
ftr-289	1136	27	evasion	evasion	NOUN
ftr-289	1136	28	.	.	PUNCT
ftr-289	1137	1	198	198	NUM
ftr-289	1137	2	the	the	DET
ftr-289	1137	3	open	open	ADJ
ftr-289	1137	4	question	question	NOUN
ftr-289	1137	5	is	be	AUX
ftr-289	1137	6	how	how	SCONJ
ftr-289	1137	7	192	192	NUM
ftr-289	1137	8	.	.	PUNCT
ftr-289	1138	1	see	see	VERB
ftr-289	1138	2	,	,	PUNCT
ftr-289	1138	3	e.g.	e.g.	ADV
ftr-289	1138	4	,	,	PUNCT
ftr-289	1138	5	marsha	marsha	PROPN
ftr-289	1138	6	blumenthal	blumenthal	PROPN
ftr-289	1138	7	et	et	PROPN
ftr-289	1138	8	al	al	PROPN
ftr-289	1138	9	.	.	PROPN
ftr-289	1138	10	,	,	PUNCT
ftr-289	1138	11	do	do	AUX
ftr-289	1138	12	normative	normative	ADJ
ftr-289	1138	13	appeals	appeal	NOUN
ftr-289	1138	14	affect	affect	VERB
ftr-289	1138	15	tax	tax	NOUN
ftr-289	1138	16	compliance	compliance	NOUN
ftr-289	1138	17	?	?	PUNCT
ftr-289	1139	1	evidence	evidence	NOUN
ftr-289	1139	2	from	from	ADP
ftr-289	1139	3	a	a	DET
ftr-289	1139	4	controlled	control	VERB
ftr-289	1139	5	experiment	experiment	NOUN
ftr-289	1139	6	in	in	ADP
ftr-289	1139	7	minnesota	minnesota	PROPN
ftr-289	1139	8	,	,	PUNCT
ftr-289	1139	9	54	54	NUM
ftr-289	1139	10	nat’l	nat’l	NOUN
ftr-289	1139	11	tax	tax	NOUN
ftr-289	1139	12	j.	j.	PROPN
ftr-289	1139	13	125	125	NUM
ftr-289	1139	14	(	(	PUNCT
ftr-289	1139	15	2001	2001	NUM
ftr-289	1139	16	)	)	PUNCT
ftr-289	1139	17	(	(	PUNCT
ftr-289	1139	18	finding	find	VERB
ftr-289	1139	19	no	no	DET
ftr-289	1139	20	evidence	evidence	NOUN
ftr-289	1139	21	that	that	PRON
ftr-289	1139	22	appeals	appeal	NOUN
ftr-289	1139	23	to	to	PART
ftr-289	1139	24	conscience	conscience	VERB
ftr-289	1139	25	significantly	significantly	ADV
ftr-289	1139	26	affected	affect	VERB
ftr-289	1139	27	compliance	compliance	NOUN
ftr-289	1139	28	in	in	ADP
ftr-289	1139	29	real	real	ADJ
ftr-289	1139	30	world	world	NOUN
ftr-289	1139	31	experiment	experiment	NOUN
ftr-289	1139	32	in	in	ADP
ftr-289	1139	33	minnesota	minnesota	PROPN
ftr-289	1139	34	)	)	PUNCT
ftr-289	1139	35	;	;	PUNCT
ftr-289	1139	36	benno	benno	ADJ
ftr-289	1139	37	torgler	torgler	ADJ
ftr-289	1139	38	,	,	PUNCT
ftr-289	1139	39	moral	moral	ADJ
ftr-289	1139	40	suasion	suasion	NOUN
ftr-289	1139	41	:	:	PUNCT
ftr-289	1139	42	an	an	DET
ftr-289	1139	43	alternative	alternative	ADJ
ftr-289	1139	44	tax	tax	NOUN
ftr-289	1139	45	policy	policy	NOUN
ftr-289	1139	46	strategy	strategy	NOUN
ftr-289	1139	47	?	?	PUNCT
ftr-289	1140	1	evidence	evidence	NOUN
ftr-289	1140	2	from	from	ADP
ftr-289	1140	3	a	a	DET
ftr-289	1140	4	controlled	control	VERB
ftr-289	1140	5	field	field	NOUN
ftr-289	1140	6	experiment	experiment	NOUN
ftr-289	1140	7	in	in	ADP
ftr-289	1140	8	switzerland	switzerland	PROPN
ftr-289	1140	9	,	,	PUNCT
ftr-289	1140	10	5	5	NUM
ftr-289	1140	11	econ	econ	NOUN
ftr-289	1140	12	.	.	PUNCT
ftr-289	1141	1	of	of	ADP
ftr-289	1141	2	governance	governance	NOUN
ftr-289	1141	3	235	235	NUM
ftr-289	1141	4	(	(	PUNCT
ftr-289	1141	5	2004	2004	NUM
ftr-289	1141	6	)	)	PUNCT
ftr-289	1141	7	(	(	PUNCT
ftr-289	1141	8	similar	similar	ADJ
ftr-289	1141	9	finding	finding	NOUN
ftr-289	1141	10	in	in	ADP
ftr-289	1141	11	switzerland	switzerland	PROPN
ftr-289	1141	12	)	)	PUNCT
ftr-289	1141	13	.	.	PUNCT
ftr-289	1142	1	193	193	NUM
ftr-289	1142	2	.	.	PUNCT
ftr-289	1143	1	morse	morse	NOUN
ftr-289	1143	2	et	et	PROPN
ftr-289	1143	3	al	al	PROPN
ftr-289	1143	4	.	.	PROPN
ftr-289	1143	5	,	,	PUNCT
ftr-289	1143	6	cash	cash	NOUN
ftr-289	1143	7	businesses	business	NOUN
ftr-289	1143	8	,	,	PUNCT
ftr-289	1143	9	supra	supra	PROPN
ftr-289	1143	10	note	note	PROPN
ftr-289	1143	11	148	148	NUM
ftr-289	1143	12	,	,	PUNCT
ftr-289	1143	13	at	at	ADP
ftr-289	1143	14	65–66	65–66	NUM
ftr-289	1143	15	.	.	PUNCT
ftr-289	1144	1	194	194	NUM
ftr-289	1144	2	.	.	PUNCT
ftr-289	1145	1	i	i	PRON
ftr-289	1145	2	d.	d.	PROPN
ftr-289	1145	3	;	;	PUNCT
ftr-289	1145	4	see	see	VERB
ftr-289	1145	5	also	also	ADV
ftr-289	1145	6	kagan	kagan	PROPN
ftr-289	1145	7	,	,	PUNCT
ftr-289	1145	8	income	income	NOUN
ftr-289	1145	9	tax	tax	NOUN
ftr-289	1145	10	violations	violation	NOUN
ftr-289	1145	11	,	,	PUNCT
ftr-289	1145	12	supra	supra	PROPN
ftr-289	1145	13	note	note	NOUN
ftr-289	1145	14	149	149	NUM
ftr-289	1145	15	,	,	PUNCT
ftr-289	1145	16	at	at	ADP
ftr-289	1145	17	90	90	NUM
ftr-289	1145	18	(	(	PUNCT
ftr-289	1145	19	exploring	explore	VERB
ftr-289	1145	20	how	how	SCONJ
ftr-289	1145	21	cash	cash	NOUN
ftr-289	1145	22	business	business	NOUN
ftr-289	1145	23	taxpayers	taxpayer	NOUN
ftr-289	1145	24	have	have	AUX
ftr-289	1145	25	often	often	ADV
ftr-289	1145	26	learned	learn	VERB
ftr-289	1145	27	from	from	ADP
ftr-289	1145	28	relatives	relative	NOUN
ftr-289	1145	29	,	,	PUNCT
ftr-289	1145	30	other	other	ADJ
ftr-289	1145	31	business	business	NOUN
ftr-289	1145	32	owners	owner	NOUN
ftr-289	1145	33	,	,	PUNCT
ftr-289	1145	34	or	or	CCONJ
ftr-289	1145	35	even	even	ADV
ftr-289	1145	36	accountants	accountant	NOUN
ftr-289	1145	37	how	how	SCONJ
ftr-289	1145	38	best	good	ADJ
ftr-289	1145	39	to	to	PART
ftr-289	1145	40	evade	evade	VERB
ftr-289	1145	41	both	both	DET
ftr-289	1145	42	taxes	taxis	NOUN
ftr-289	1145	43	and	and	CCONJ
ftr-289	1145	44	detection	detection	NOUN
ftr-289	1145	45	)	)	PUNCT
ftr-289	1145	46	.	.	PUNCT
ftr-289	1146	1	195	195	X
ftr-289	1146	2	.	.	PUNCT
ftr-289	1146	3	morse	morse	PROPN
ftr-289	1146	4	et	et	PROPN
ftr-289	1146	5	al	al	PROPN
ftr-289	1146	6	.	.	PROPN
ftr-289	1146	7	,	,	PUNCT
ftr-289	1146	8	cash	cash	NOUN
ftr-289	1146	9	businesses	business	NOUN
ftr-289	1146	10	,	,	PUNCT
ftr-289	1146	11	supra	supra	PROPN
ftr-289	1146	12	note	note	PROPN
ftr-289	1146	13	148	148	NUM
ftr-289	1146	14	,	,	PUNCT
ftr-289	1146	15	at	at	ADP
ftr-289	1146	16	41	41	NUM
ftr-289	1146	17	;	;	PUNCT
ftr-289	1146	18	cf	cf	X
ftr-289	1146	19	.	.	PUNCT
ftr-289	1147	1	caroline	caroline	PROPN
ftr-289	1147	2	adams	adams	PROPN
ftr-289	1147	3	&	&	CCONJ
ftr-289	1147	4	paul	paul	PROPN
ftr-289	1147	5	webley	webley	PROPN
ftr-289	1147	6	,	,	PUNCT
ftr-289	1147	7	small	small	ADJ
ftr-289	1147	8	business	business	NOUN
ftr-289	1147	9	owners	owner	NOUN
ftr-289	1147	10	’	'	PUNCT
ftr-289	1147	11	attitudes	attitude	NOUN
ftr-289	1147	12	on	on	ADP
ftr-289	1147	13	vat	vat	NOUN
ftr-289	1147	14	compliance	compliance	NOUN
ftr-289	1147	15	in	in	ADP
ftr-289	1147	16	the	the	DET
ftr-289	1147	17	uk	uk	PROPN
ftr-289	1147	18	,	,	PUNCT
ftr-289	1147	19	22	22	NUM
ftr-289	1147	20	j.	j.	PROPN
ftr-289	1147	21	econ	econ	PROPN
ftr-289	1147	22	.	.	PUNCT
ftr-289	1147	23	psych	psych	PROPN
ftr-289	1147	24	.	.	PUNCT
ftr-289	1148	1	195	195	NUM
ftr-289	1148	2	,	,	PUNCT
ftr-289	1148	3	205	205	NUM
ftr-289	1148	4	(	(	PUNCT
ftr-289	1148	5	2001	2001	NUM
ftr-289	1148	6	)	)	PUNCT
ftr-289	1149	1	[	[	X
ftr-289	1149	2	hereinafter	hereinafter	NOUN
ftr-289	1149	3	adams	adams	PROPN
ftr-289	1149	4	&	&	CCONJ
ftr-289	1149	5	webley	webley	PROPN
ftr-289	1149	6	,	,	PUNCT
ftr-289	1149	7	vat	vat	NOUN
ftr-289	1149	8	compliance	compliance	NOUN
ftr-289	1149	9	in	in	ADP
ftr-289	1149	10	the	the	DET
ftr-289	1149	11	uk	uk	PROPN
ftr-289	1149	12	]	]	PUNCT
ftr-289	1149	13	(	(	PUNCT
ftr-289	1149	14	reporting	report	VERB
ftr-289	1149	15	from	from	ADP
ftr-289	1149	16	interview	interview	NOUN
ftr-289	1149	17	results	result	NOUN
ftr-289	1149	18	of	of	ADP
ftr-289	1149	19	small	small	ADJ
ftr-289	1149	20	business	business	NOUN
ftr-289	1149	21	proprietors	proprietor	NOUN
ftr-289	1149	22	in	in	ADP
ftr-289	1149	23	the	the	DET
ftr-289	1149	24	united	united	ADJ
ftr-289	1149	25	kingdom	kingdom	PROPN
ftr-289	1149	26	that	that	SCONJ
ftr-289	1149	27	a	a	DET
ftr-289	1149	28	“	"	PUNCT
ftr-289	1149	29	norm	norm	NOUN
ftr-289	1149	30	exists	exist	VERB
ftr-289	1149	31	of	of	ADP
ftr-289	1149	32	minimising	minimise	VERB
ftr-289	1149	33	[	[	PUNCT
ftr-289	1149	34	vat	vat	NOUN
ftr-289	1149	35	tax	tax	NOUN
ftr-289	1149	36	liability	liability	NOUN
ftr-289	1149	37	]	]	PUNCT
ftr-289	1149	38	by	by	ADP
ftr-289	1149	39	any	any	DET
ftr-289	1149	40	means	mean	NOUN
ftr-289	1149	41	”	"	PUNCT
ftr-289	1149	42	)	)	PUNCT
ftr-289	1149	43	.	.	PUNCT
ftr-289	1150	1	196	196	NUM
ftr-289	1150	2	.	.	PUNCT
ftr-289	1151	1	michael	michael	PROPN
ftr-289	1151	2	wenzel	wenzel	PROPN
ftr-289	1151	3	,	,	PUNCT
ftr-289	1151	4	motivation	motivation	NOUN
ftr-289	1151	5	or	or	CCONJ
ftr-289	1151	6	rationalisation	rationalisation	NOUN
ftr-289	1151	7	?	?	PUNCT
ftr-289	1152	1	causal	causal	ADJ
ftr-289	1152	2	relations	relation	NOUN
ftr-289	1152	3	between	between	ADP
ftr-289	1152	4	ethics	ethic	NOUN
ftr-289	1152	5	,	,	PUNCT
ftr-289	1152	6	norms	norm	NOUN
ftr-289	1152	7	and	and	CCONJ
ftr-289	1152	8	tax	tax	NOUN
ftr-289	1152	9	compliance	compliance	NOUN
ftr-289	1152	10	,	,	PUNCT
ftr-289	1152	11	26	26	NUM
ftr-289	1152	12	j.	j.	PROPN
ftr-289	1152	13	econ	econ	PROPN
ftr-289	1152	14	.	.	PUNCT
ftr-289	1153	1	psychol	psychol	PROPN
ftr-289	1153	2	.	.	PROPN
ftr-289	1154	1	491	491	NUM
ftr-289	1154	2	,	,	PUNCT
ftr-289	1154	3	504	504	NUM
ftr-289	1154	4	(	(	PUNCT
ftr-289	1154	5	2005	2005	NUM
ftr-289	1154	6	)	)	PUNCT
ftr-289	1154	7	.	.	PUNCT
ftr-289	1155	1	wenzel	wenzel	PROPN
ftr-289	1155	2	also	also	ADV
ftr-289	1155	3	found	find	VERB
ftr-289	1155	4	some	some	DET
ftr-289	1155	5	evidence	evidence	NOUN
ftr-289	1155	6	that	that	SCONJ
ftr-289	1155	7	norms	norm	NOUN
ftr-289	1155	8	served	serve	VERB
ftr-289	1155	9	as	as	ADP
ftr-289	1155	10	rationalizations	rationalization	NOUN
ftr-289	1155	11	,	,	PUNCT
ftr-289	1155	12	because	because	SCONJ
ftr-289	1155	13	taxpayers	taxpayer	NOUN
ftr-289	1155	14	’	'	PUNCT
ftr-289	1155	15	own	own	ADJ
ftr-289	1155	16	compliance	compliance	NOUN
ftr-289	1155	17	also	also	ADV
ftr-289	1155	18	appeared	appear	VERB
ftr-289	1155	19	to	to	PART
ftr-289	1155	20	affect	affect	VERB
ftr-289	1155	21	norms	norm	NOUN
ftr-289	1155	22	.	.	PUNCT
ftr-289	1156	1	i	i	PRON
ftr-289	1156	2	d.	d.	PROPN
ftr-289	1156	3	197	197	NUM
ftr-289	1156	4	.	.	PUNCT
ftr-289	1157	1	lederman	lederman	PROPN
ftr-289	1157	2	,	,	PUNCT
ftr-289	1157	3	the	the	DET
ftr-289	1157	4	interplay	interplay	NOUN
ftr-289	1157	5	,	,	PUNCT
ftr-289	1157	6	supra	supra	PROPN
ftr-289	1157	7	note	note	NOUN
ftr-289	1157	8	24	24	NUM
ftr-289	1157	9	,	,	PUNCT
ftr-289	1157	10	at	at	ADP
ftr-289	1157	11	1503–13	1503–13	ADJ
ftr-289	1157	12	.	.	PUNCT
ftr-289	1157	13	198	198	NUM
ftr-289	1157	14	.	.	PUNCT
ftr-289	1158	1	jon	jon	PROPN
ftr-289	1158	2	s.	s.	PROPN
ftr-289	1158	3	davis	davis	PROPN
ftr-289	1158	4	et	et	PROPN
ftr-289	1158	5	al	al	PROPN
ftr-289	1158	6	.	.	PROPN
ftr-289	1158	7	,	,	PUNCT
ftr-289	1158	8	social	social	ADJ
ftr-289	1158	9	behaviors	behavior	NOUN
ftr-289	1158	10	,	,	PUNCT
ftr-289	1158	11	enforcement	enforcement	NOUN
ftr-289	1158	12	,	,	PUNCT
ftr-289	1158	13	and	and	CCONJ
ftr-289	1158	14	tax	tax	NOUN
ftr-289	1158	15	compliance	compliance	NOUN
ftr-289	1158	16	dynamics	dynamic	NOUN
ftr-289	1158	17	,	,	PUNCT
ftr-289	1158	18	78	78	NUM
ftr-289	1158	19	acct	acct	NOUN
ftr-289	1158	20	.	.	PUNCT
ftr-289	1159	1	rev	rev	PROPN
ftr-289	1159	2	.	.	PROPN
ftr-289	1159	3	39	39	NUM
ftr-289	1159	4	(	(	PUNCT
ftr-289	1159	5	2003	2003	NUM
ftr-289	1159	6	)	)	PUNCT
ftr-289	1159	7	.	.	PUNCT
ftr-289	1160	1	a	a	DET
ftr-289	1160	2	number	number	NOUN
ftr-289	1160	3	of	of	ADP
ftr-289	1160	4	recent	recent	ADJ
ftr-289	1160	5	articles	article	NOUN
ftr-289	1160	6	have	have	AUX
ftr-289	1160	7	begun	begin	VERB
ftr-289	1160	8	building	build	VERB
ftr-289	1160	9	on	on	ADP
ftr-289	1160	10	davis	davis	PROPN
ftr-289	1160	11	et	et	PROPN
ftr-289	1160	12	al	al	PROPN
ftr-289	1160	13	.	.	PUNCT
ftr-289	1160	14	to	to	PART
ftr-289	1160	15	better	well	ADV
ftr-289	1160	16	understand	understand	VERB
ftr-289	1160	17	how	how	SCONJ
ftr-289	1160	18	multiple	multiple	ADJ
ftr-289	1160	19	agents	agent	NOUN
ftr-289	1160	20	interact	interact	VERB
ftr-289	1160	21	.	.	PUNCT
ftr-289	1161	1	see	see	VERB
ftr-289	1161	2	,	,	PUNCT
ftr-289	1161	3	e.g.	e.g.	ADV
ftr-289	1161	4	,	,	PUNCT
ftr-289	1161	5	bernard	bernard	PROPN
ftr-289	1161	6	fortin	fortin	PROPN
ftr-289	1161	7	et	et	PROPN
ftr-289	1161	8	al	al	PROPN
ftr-289	1161	9	.	.	PROPN
ftr-289	1161	10	,	,	PUNCT
ftr-289	1161	11	tax	tax	NOUN
ftr-289	1161	12	evasion	evasion	NOUN
ftr-289	1161	13	and	and	CCONJ
ftr-289	1161	14	social	social	ADJ
ftr-289	1161	15	interactions	interaction	NOUN
ftr-289	1161	16	,	,	PUNCT
ftr-289	1161	17	91	91	NUM
ftr-289	1161	18	j.	j.	PROPN
ftr-289	1161	19	pub	pub	PROPN
ftr-289	1161	20	.	.	PUNCT
ftr-289	1162	1	econ	econ	PROPN
ftr-289	1162	2	.	.	PUNCT
ftr-289	1163	1	372	372	NUM
ftr-289	1163	2	florida	florida	PROPN
ftr-289	1163	3	tax	tax	NOUN
ftr-289	1163	4	review	review	NOUN
ftr-289	1163	5	[	[	X
ftr-289	1163	6	vol	vol	NOUN
ftr-289	1163	7	.	.	PUNCT
ftr-289	1163	8	16:6	16:6	NUM
ftr-289	1163	9	to	to	PART
ftr-289	1163	10	allocate	allocate	VERB
ftr-289	1163	11	scarce	scarce	ADJ
ftr-289	1163	12	enforcement	enforcement	NOUN
ftr-289	1163	13	across	across	ADP
ftr-289	1163	14	a	a	DET
ftr-289	1163	15	large	large	ADJ
ftr-289	1163	16	population	population	NOUN
ftr-289	1163	17	of	of	ADP
ftr-289	1163	18	highly	highly	ADV
ftr-289	1163	19	noncompliant	noncompliant	ADJ
ftr-289	1163	20	and	and	CCONJ
ftr-289	1163	21	not	not	PART
ftr-289	1163	22	easily	easily	ADV
ftr-289	1163	23	distinguishable	distinguishable	ADJ
ftr-289	1163	24	taxpayers	taxpayer	NOUN
ftr-289	1163	25	,	,	PUNCT
ftr-289	1163	26	such	such	ADJ
ftr-289	1163	27	as	as	ADP
ftr-289	1163	28	cash	cash	NOUN
ftr-289	1163	29	business	business	NOUN
ftr-289	1163	30	taxpayers	taxpayer	NOUN
ftr-289	1163	31	,	,	PUNCT
ftr-289	1163	32	in	in	ADP
ftr-289	1163	33	order	order	NOUN
ftr-289	1163	34	to	to	PART
ftr-289	1163	35	raise	raise	VERB
ftr-289	1163	36	compliance	compliance	NOUN
ftr-289	1163	37	and	and	CCONJ
ftr-289	1163	38	activate	activate	VERB
ftr-289	1163	39	norms	norm	NOUN
ftr-289	1163	40	.	.	PUNCT
ftr-289	1164	1	concentrated	concentrated	ADJ
ftr-289	1164	2	enforcement	enforcement	NOUN
ftr-289	1164	3	offers	offer	VERB
ftr-289	1164	4	a	a	DET
ftr-289	1164	5	potential	potential	ADJ
ftr-289	1164	6	answer	answer	NOUN
ftr-289	1164	7	to	to	ADP
ftr-289	1164	8	this	this	DET
ftr-289	1164	9	question	question	NOUN
ftr-289	1164	10	.	.	PUNCT
ftr-289	1165	1	while	while	SCONJ
ftr-289	1165	2	(	(	PUNCT
ftr-289	1165	3	by	by	ADP
ftr-289	1165	4	assumption	assumption	NOUN
ftr-289	1165	5	)	)	PUNCT
ftr-289	1165	6	heavy	heavy	ADJ
ftr-289	1165	7	enforcement	enforcement	NOUN
ftr-289	1165	8	across	across	ADP
ftr-289	1165	9	the	the	DET
ftr-289	1165	10	entire	entire	ADJ
ftr-289	1165	11	cash	cash	NOUN
ftr-289	1165	12	business	business	NOUN
ftr-289	1165	13	tax	tax	NOUN
ftr-289	1165	14	sector	sector	NOUN
ftr-289	1165	15	is	be	AUX
ftr-289	1165	16	not	not	PART
ftr-289	1165	17	possible	possible	ADJ
ftr-289	1165	18	,	,	PUNCT
ftr-289	1165	19	given	give	VERB
ftr-289	1165	20	the	the	DET
ftr-289	1165	21	limited	limited	ADJ
ftr-289	1165	22	resources	resource	NOUN
ftr-289	1165	23	available	available	ADJ
ftr-289	1165	24	,	,	PUNCT
ftr-289	1165	25	concentrated	concentrated	ADJ
ftr-289	1165	26	enforcement	enforcement	NOUN
ftr-289	1165	27	could	could	AUX
ftr-289	1165	28	enable	enable	VERB
ftr-289	1165	29	rotating	rotate	VERB
ftr-289	1165	30	enforcement	enforcement	NOUN
ftr-289	1165	31	projects	project	NOUN
ftr-289	1165	32	in	in	ADP
ftr-289	1165	33	local	local	ADJ
ftr-289	1165	34	subsectors	subsector	NOUN
ftr-289	1165	35	of	of	ADP
ftr-289	1165	36	the	the	DET
ftr-289	1165	37	cash	cash	NOUN
ftr-289	1165	38	business	business	NOUN
ftr-289	1165	39	sector	sector	NOUN
ftr-289	1165	40	.	.	PUNCT
ftr-289	1166	1	if	if	SCONJ
ftr-289	1166	2	norms	norm	NOUN
ftr-289	1166	3	are	be	AUX
ftr-289	1166	4	at	at	ADP
ftr-289	1166	5	least	least	ADJ
ftr-289	1166	6	in	in	ADP
ftr-289	1166	7	part	part	NOUN
ftr-289	1166	8	local	local	ADJ
ftr-289	1166	9	,	,	PUNCT
ftr-289	1166	10	subsector	subsector	NOUN
ftr-289	1166	11	based	base	VERB
ftr-289	1166	12	(	(	PUNCT
ftr-289	1166	13	such	such	ADJ
ftr-289	1166	14	as	as	ADP
ftr-289	1166	15	the	the	DET
ftr-289	1166	16	norms	norm	NOUN
ftr-289	1166	17	of	of	ADP
ftr-289	1166	18	dry	dry	ADJ
ftr-289	1166	19	cleaners	cleaner	NOUN
ftr-289	1166	20	in	in	ADP
ftr-289	1166	21	manhattan	manhattan	PROPN
ftr-289	1166	22	,	,	PUNCT
ftr-289	1166	23	or	or	CCONJ
ftr-289	1166	24	even	even	ADV
ftr-289	1166	25	all	all	DET
ftr-289	1166	26	cash	cash	NOUN
ftr-289	1166	27	business	business	NOUN
ftr-289	1166	28	taxpayers	taxpayer	NOUN
ftr-289	1166	29	in	in	ADP
ftr-289	1166	30	new	new	PROPN
ftr-289	1166	31	york	york	PROPN
ftr-289	1166	32	city	city	PROPN
ftr-289	1166	33	)	)	PUNCT
ftr-289	1166	34	,	,	PUNCT
ftr-289	1166	35	then	then	ADV
ftr-289	1166	36	an	an	DET
ftr-289	1166	37	enforcement	enforcement	NOUN
ftr-289	1166	38	project	project	NOUN
ftr-289	1166	39	in	in	ADP
ftr-289	1166	40	a	a	DET
ftr-289	1166	41	given	give	VERB
ftr-289	1166	42	subsector	subsector	NOUN
ftr-289	1166	43	may	may	AUX
ftr-289	1166	44	be	be	AUX
ftr-289	1166	45	enough	enough	ADJ
ftr-289	1166	46	to	to	PART
ftr-289	1166	47	generate	generate	VERB
ftr-289	1166	48	higher	high	ADJ
ftr-289	1166	49	compliance	compliance	NOUN
ftr-289	1166	50	and	and	CCONJ
ftr-289	1166	51	a	a	DET
ftr-289	1166	52	higher	high	ADJ
ftr-289	1166	53	norm	norm	NOUN
ftr-289	1166	54	of	of	ADP
ftr-289	1166	55	compliance	compliance	NOUN
ftr-289	1166	56	.	.	PUNCT
ftr-289	1167	1	this	this	DET
ftr-289	1167	2	norm	norm	NOUN
ftr-289	1167	3	could	could	AUX
ftr-289	1167	4	then	then	ADV
ftr-289	1167	5	help	help	VERB
ftr-289	1167	6	sustain	sustain	VERB
ftr-289	1167	7	higher	high	ADJ
ftr-289	1167	8	compliance	compliance	NOUN
ftr-289	1167	9	after	after	SCONJ
ftr-289	1167	10	the	the	DET
ftr-289	1167	11	enforcement	enforcement	NOUN
ftr-289	1167	12	project	project	NOUN
ftr-289	1167	13	moves	move	VERB
ftr-289	1167	14	onto	onto	ADP
ftr-289	1167	15	the	the	DET
ftr-289	1167	16	next	next	ADJ
ftr-289	1167	17	cash	cash	NOUN
ftr-289	1167	18	business	business	NOUN
ftr-289	1167	19	taxpayer	taxpayer	NOUN
ftr-289	1167	20	subsector	subsector	NOUN
ftr-289	1167	21	(	(	PUNCT
ftr-289	1167	22	such	such	ADJ
ftr-289	1167	23	as	as	ADP
ftr-289	1167	24	dry	dry	ADJ
ftr-289	1167	25	cleaners	cleaner	NOUN
ftr-289	1167	26	in	in	ADP
ftr-289	1167	27	the	the	DET
ftr-289	1167	28	next	next	ADJ
ftr-289	1167	29	borough	borough	NOUN
ftr-289	1167	30	,	,	PUNCT
ftr-289	1167	31	or	or	CCONJ
ftr-289	1167	32	all	all	DET
ftr-289	1167	33	cash	cash	NOUN
ftr-289	1167	34	business	business	NOUN
ftr-289	1167	35	taxpayers	taxpayer	NOUN
ftr-289	1167	36	in	in	ADP
ftr-289	1167	37	the	the	DET
ftr-289	1167	38	next	next	ADJ
ftr-289	1167	39	city	city	NOUN
ftr-289	1167	40	,	,	PUNCT
ftr-289	1167	41	or	or	CCONJ
ftr-289	1167	42	the	the	DET
ftr-289	1167	43	like	like	ADJ
ftr-289	1167	44	)	)	PUNCT
ftr-289	1167	45	.	.	PUNCT
ftr-289	1168	1	a	a	DET
ftr-289	1168	2	variety	variety	NOUN
ftr-289	1168	3	of	of	ADP
ftr-289	1168	4	research	research	NOUN
ftr-289	1168	5	indicates	indicate	VERB
ftr-289	1168	6	that	that	SCONJ
ftr-289	1168	7	individuals	individual	NOUN
ftr-289	1168	8	tend	tend	VERB
ftr-289	1168	9	to	to	PART
ftr-289	1168	10	cooperate	cooperate	VERB
ftr-289	1168	11	with	with	ADP
ftr-289	1168	12	,	,	PUNCT
ftr-289	1168	13	and	and	CCONJ
ftr-289	1168	14	enforce	enforce	VERB
ftr-289	1168	15	norms	norm	NOUN
ftr-289	1168	16	of	of	ADP
ftr-289	1168	17	cooperation	cooperation	NOUN
ftr-289	1168	18	toward	toward	ADP
ftr-289	1168	19	,	,	PUNCT
ftr-289	1168	20	one	one	NUM
ftr-289	1168	21	’s	’s	PART
ftr-289	1168	22	own	own	ADJ
ftr-289	1168	23	local	local	ADJ
ftr-289	1168	24	group	group	NOUN
ftr-289	1168	25	,	,	PUNCT
ftr-289	1168	26	even	even	ADV
ftr-289	1168	27	when	when	SCONJ
ftr-289	1168	28	group	group	NOUN
ftr-289	1168	29	assignments	assignment	NOUN
ftr-289	1168	30	are	be	AUX
ftr-289	1168	31	random	random	ADJ
ftr-289	1168	32	,	,	PUNCT
ftr-289	1168	33	199	199	NUM
ftr-289	1168	34	and	and	CCONJ
ftr-289	1168	35	that	that	SCONJ
ftr-289	1168	36	individuals	individual	NOUN
ftr-289	1168	37	are	be	AUX
ftr-289	1168	38	often	often	ADV
ftr-289	1168	39	influenced	influence	VERB
ftr-289	1168	40	by	by	ADP
ftr-289	1168	41	local	local	ADJ
ftr-289	1168	42	group	group	NOUN
ftr-289	1168	43	norms	norm	NOUN
ftr-289	1168	44	.	.	PUNCT
ftr-289	1169	1	200	200	NUM
ftr-289	1169	2	to	to	ADP
ftr-289	1169	3	the	the	DET
ftr-289	1169	4	extent	extent	NOUN
ftr-289	1169	5	that	that	SCONJ
ftr-289	1169	6	local	local	ADJ
ftr-289	1169	7	norm	norm	NOUN
ftr-289	1169	8	2089	2089	NUM
ftr-289	1169	9	(	(	PUNCT
ftr-289	1169	10	2007	2007	NUM
ftr-289	1169	11	)	)	PUNCT
ftr-289	1169	12	(	(	PUNCT
ftr-289	1169	13	this	this	PRON
ftr-289	1169	14	was	be	AUX
ftr-289	1169	15	an	an	DET
ftr-289	1169	16	experiment	experiment	NOUN
ftr-289	1169	17	regarding	regard	VERB
ftr-289	1169	18	the	the	DET
ftr-289	1169	19	effect	effect	NOUN
ftr-289	1169	20	of	of	ADP
ftr-289	1169	21	social	social	ADJ
ftr-289	1169	22	interactions	interaction	NOUN
ftr-289	1169	23	on	on	ADP
ftr-289	1169	24	taxpaying	taxpaye	VERB
ftr-289	1169	25	.	.	PUNCT
ftr-289	1170	1	the	the	DET
ftr-289	1170	2	experiment	experiment	NOUN
ftr-289	1170	3	had	have	AUX
ftr-289	1170	4	mixed	mix	VERB
ftr-289	1170	5	,	,	PUNCT
ftr-289	1170	6	and	and	CCONJ
ftr-289	1170	7	some	some	DET
ftr-289	1170	8	counterintuitive	counterintuitive	ADJ
ftr-289	1170	9	,	,	PUNCT
ftr-289	1170	10	results	result	NOUN
ftr-289	1170	11	including	include	VERB
ftr-289	1170	12	some	some	DET
ftr-289	1170	13	evidence	evidence	NOUN
ftr-289	1170	14	of	of	ADP
ftr-289	1170	15	an	an	DET
ftr-289	1170	16	anti	anti	ADJ
ftr-289	1170	17	-	-	ADJ
ftr-289	1170	18	conformity	conformity	ADJ
ftr-289	1170	19	effect	effect	NOUN
ftr-289	1170	20	.	.	PUNCT
ftr-289	1171	1	however	however	ADV
ftr-289	1171	2	,	,	PUNCT
ftr-289	1171	3	the	the	DET
ftr-289	1171	4	experiment	experiment	NOUN
ftr-289	1171	5	used	use	VERB
ftr-289	1171	6	different	different	ADJ
ftr-289	1171	7	audit	audit	NOUN
ftr-289	1171	8	rates	rate	NOUN
ftr-289	1171	9	for	for	ADP
ftr-289	1171	10	different	different	ADJ
ftr-289	1171	11	participants	participant	NOUN
ftr-289	1171	12	in	in	ADP
ftr-289	1171	13	each	each	DET
ftr-289	1171	14	group	group	NOUN
ftr-289	1171	15	,	,	PUNCT
ftr-289	1171	16	and	and	CCONJ
ftr-289	1171	17	audit	audit	NOUN
ftr-289	1171	18	rates	rate	NOUN
ftr-289	1171	19	did	do	AUX
ftr-289	1171	20	not	not	PART
ftr-289	1171	21	depend	depend	VERB
ftr-289	1171	22	on	on	ADP
ftr-289	1171	23	reporting	report	VERB
ftr-289	1171	24	behavior	behavior	NOUN
ftr-289	1171	25	.	.	PUNCT
ftr-289	1172	1	the	the	DET
ftr-289	1172	2	knowledge	knowledge	NOUN
ftr-289	1172	3	of	of	ADP
ftr-289	1172	4	different	different	ADJ
ftr-289	1172	5	audit	audit	NOUN
ftr-289	1172	6	rates	rate	NOUN
ftr-289	1172	7	faced	face	VERB
ftr-289	1172	8	by	by	ADP
ftr-289	1172	9	other	other	ADJ
ftr-289	1172	10	group	group	NOUN
ftr-289	1172	11	members	member	NOUN
ftr-289	1172	12	may	may	AUX
ftr-289	1172	13	have	have	AUX
ftr-289	1172	14	affected	affect	VERB
ftr-289	1172	15	the	the	DET
ftr-289	1172	16	response	response	NOUN
ftr-289	1172	17	to	to	ADP
ftr-289	1172	18	others	other	NOUN
ftr-289	1172	19	’	’	PART
ftr-289	1172	20	behavior	behavior	NOUN
ftr-289	1172	21	.	.	PUNCT
ftr-289	1173	1	additionally	additionally	ADV
ftr-289	1173	2	,	,	PUNCT
ftr-289	1173	3	the	the	DET
ftr-289	1173	4	fact	fact	NOUN
ftr-289	1173	5	that	that	SCONJ
ftr-289	1173	6	audit	audit	NOUN
ftr-289	1173	7	rates	rate	NOUN
ftr-289	1173	8	did	do	AUX
ftr-289	1173	9	not	not	PART
ftr-289	1173	10	respond	respond	VERB
ftr-289	1173	11	to	to	ADP
ftr-289	1173	12	behavior	behavior	NOUN
ftr-289	1173	13	may	may	AUX
ftr-289	1173	14	have	have	AUX
ftr-289	1173	15	reduced	reduce	VERB
ftr-289	1173	16	concerns	concern	NOUN
ftr-289	1173	17	about	about	ADP
ftr-289	1173	18	the	the	DET
ftr-289	1173	19	potential	potential	NOUN
ftr-289	1173	20	for	for	ADP
ftr-289	1173	21	one	one	NUM
ftr-289	1173	22	’s	’s	PART
ftr-289	1173	23	relative	relative	ADJ
ftr-289	1173	24	underreporting	underreporte	VERB
ftr-289	1173	25	to	to	PART
ftr-289	1173	26	increase	increase	VERB
ftr-289	1173	27	the	the	DET
ftr-289	1173	28	likelihood	likelihood	NOUN
ftr-289	1173	29	of	of	ADP
ftr-289	1173	30	getting	getting	AUX
ftr-289	1173	31	caught	catch	VERB
ftr-289	1173	32	.	.	PUNCT
ftr-289	1173	33	)	)	PUNCT
ftr-289	1174	1	;	;	PUNCT
ftr-289	1174	2	korobow	korobow	VERB
ftr-289	1174	3	et	et	PROPN
ftr-289	1174	4	al	al	PROPN
ftr-289	1174	5	.	.	PROPN
ftr-289	1174	6	,	,	PUNCT
ftr-289	1174	7	an	an	DET
ftr-289	1174	8	agent	agent	NOUN
ftr-289	1174	9	-	-	PUNCT
ftr-289	1174	10	based	base	VERB
ftr-289	1174	11	model	model	NOUN
ftr-289	1174	12	of	of	ADP
ftr-289	1174	13	tax	tax	NOUN
ftr-289	1174	14	compliance	compliance	NOUN
ftr-289	1174	15	with	with	ADP
ftr-289	1174	16	social	social	ADJ
ftr-289	1174	17	networks	network	NOUN
ftr-289	1174	18	,	,	PUNCT
ftr-289	1174	19	60	60	NUM
ftr-289	1174	20	nat’l	nat’l	NOUN
ftr-289	1174	21	tax	tax	NOUN
ftr-289	1174	22	j.	j.	PROPN
ftr-289	1174	23	589	589	NUM
ftr-289	1174	24	(	(	PUNCT
ftr-289	1174	25	2007	2007	NUM
ftr-289	1174	26	)	)	PUNCT
ftr-289	1174	27	(	(	PUNCT
ftr-289	1174	28	finding	find	VERB
ftr-289	1174	29	,	,	PUNCT
ftr-289	1174	30	in	in	ADP
ftr-289	1174	31	part	part	NOUN
ftr-289	1174	32	,	,	PUNCT
ftr-289	1174	33	that	that	SCONJ
ftr-289	1174	34	low	low	ADJ
ftr-289	1174	35	levels	level	NOUN
ftr-289	1174	36	of	of	ADP
ftr-289	1174	37	enforcement	enforcement	NOUN
ftr-289	1174	38	,	,	PUNCT
ftr-289	1174	39	combined	combine	VERB
ftr-289	1174	40	with	with	ADP
ftr-289	1174	41	high	high	ADJ
ftr-289	1174	42	weights	weight	NOUN
ftr-289	1174	43	given	give	VERB
ftr-289	1174	44	to	to	ADP
ftr-289	1174	45	neighbors	neighbor	NOUN
ftr-289	1174	46	’	’	PART
ftr-289	1174	47	payoffs	payoff	NOUN
ftr-289	1174	48	,	,	PUNCT
ftr-289	1174	49	result	result	VERB
ftr-289	1174	50	in	in	ADP
ftr-289	1174	51	very	very	ADV
ftr-289	1174	52	high	high	ADJ
ftr-289	1174	53	levels	level	NOUN
ftr-289	1174	54	of	of	ADP
ftr-289	1174	55	evasion	evasion	NOUN
ftr-289	1174	56	)	)	PUNCT
ftr-289	1174	57	;	;	PUNCT
ftr-289	1174	58	georg	georg	NOUN
ftr-289	1174	59	zaklan	zaklan	PROPN
ftr-289	1174	60	et	et	PROPN
ftr-289	1174	61	al	al	PROPN
ftr-289	1174	62	.	.	PROPN
ftr-289	1174	63	,	,	PUNCT
ftr-289	1174	64	analysing	analyse	VERB
ftr-289	1174	65	tax	tax	NOUN
ftr-289	1174	66	evasion	evasion	NOUN
ftr-289	1174	67	dynamics	dynamic	NOUN
ftr-289	1174	68	via	via	ADP
ftr-289	1174	69	the	the	DET
ftr-289	1174	70	ising	ise	VERB
ftr-289	1174	71	model	model	NOUN
ftr-289	1174	72	,	,	PUNCT
ftr-289	1174	73	4	4	NUM
ftr-289	1174	74	j.	j.	PROPN
ftr-289	1174	75	econ	econ	PROPN
ftr-289	1174	76	.	.	PUNCT
ftr-289	1174	77	interaction	interaction	NOUN
ftr-289	1174	78	&	&	CCONJ
ftr-289	1174	79	coordination	coordination	PROPN
ftr-289	1174	80	1	1	NUM
ftr-289	1174	81	(	(	PUNCT
ftr-289	1174	82	2009	2009	NUM
ftr-289	1174	83	)	)	PUNCT
ftr-289	1174	84	(	(	PUNCT
ftr-289	1174	85	modeling	model	VERB
ftr-289	1174	86	tax	tax	NOUN
ftr-289	1174	87	evasion	evasion	NOUN
ftr-289	1174	88	decisions	decision	NOUN
ftr-289	1174	89	in	in	ADP
ftr-289	1174	90	the	the	DET
ftr-289	1174	91	presence	presence	NOUN
ftr-289	1174	92	of	of	ADP
ftr-289	1174	93	various	various	ADJ
ftr-289	1174	94	levels	level	NOUN
ftr-289	1174	95	of	of	ADP
ftr-289	1174	96	network	network	NOUN
ftr-289	1174	97	effects	effect	NOUN
ftr-289	1174	98	)	)	PUNCT
ftr-289	1174	99	.	.	PUNCT
ftr-289	1175	1	as	as	SCONJ
ftr-289	1175	2	acknowledged	acknowledge	VERB
ftr-289	1175	3	by	by	ADP
ftr-289	1175	4	scholars	scholar	NOUN
ftr-289	1175	5	in	in	ADP
ftr-289	1175	6	the	the	DET
ftr-289	1175	7	field	field	NOUN
ftr-289	1175	8	,	,	PUNCT
ftr-289	1175	9	this	this	DET
ftr-289	1175	10	work	work	NOUN
ftr-289	1175	11	is	be	AUX
ftr-289	1175	12	in	in	ADP
ftr-289	1175	13	its	its	PRON
ftr-289	1175	14	infancy	infancy	NOUN
ftr-289	1175	15	.	.	PUNCT
ftr-289	1176	1	see	see	VERB
ftr-289	1176	2	,	,	PUNCT
ftr-289	1176	3	e.g.	e.g.	ADV
ftr-289	1176	4	,	,	PUNCT
ftr-289	1176	5	korobow	korobow	VERB
ftr-289	1176	6	et	et	PROPN
ftr-289	1176	7	al	al	PROPN
ftr-289	1176	8	.	.	PROPN
ftr-289	1176	9	,	,	PUNCT
ftr-289	1176	10	tax	tax	NOUN
ftr-289	1176	11	compliance	compliance	NOUN
ftr-289	1176	12	with	with	ADP
ftr-289	1176	13	social	social	ADJ
ftr-289	1176	14	network	network	NOUN
ftr-289	1176	15	,	,	PUNCT
ftr-289	1176	16	supra	supra	PROPN
ftr-289	1176	17	note	note	NOUN
ftr-289	1176	18	148	148	NUM
ftr-289	1176	19	,	,	PUNCT
ftr-289	1176	20	at	at	ADP
ftr-289	1176	21	609	609	NUM
ftr-289	1176	22	(	(	PUNCT
ftr-289	1176	23	indicating	indicate	VERB
ftr-289	1176	24	as	as	ADV
ftr-289	1176	25	much	much	ADJ
ftr-289	1176	26	)	)	PUNCT
ftr-289	1176	27	.	.	PUNCT
ftr-289	1177	1	199	199	NUM
ftr-289	1177	2	.	.	PUNCT
ftr-289	1178	1	see	see	VERB
ftr-289	1178	2	,	,	PUNCT
ftr-289	1178	3	e.g.	e.g.	ADV
ftr-289	1178	4	,	,	PUNCT
ftr-289	1178	5	lorenz	lorenz	PROPN
ftr-289	1178	6	goette	goette	PROPN
ftr-289	1178	7	et	et	PROPN
ftr-289	1178	8	al	al	PROPN
ftr-289	1178	9	.	.	PROPN
ftr-289	1178	10	,	,	PUNCT
ftr-289	1178	11	the	the	DET
ftr-289	1178	12	impact	impact	NOUN
ftr-289	1178	13	of	of	ADP
ftr-289	1178	14	group	group	NOUN
ftr-289	1178	15	membership	membership	NOUN
ftr-289	1178	16	on	on	ADP
ftr-289	1178	17	cooperation	cooperation	NOUN
ftr-289	1178	18	and	and	CCONJ
ftr-289	1178	19	norm	norm	NOUN
ftr-289	1178	20	enforcement	enforcement	NOUN
ftr-289	1178	21	:	:	PUNCT
ftr-289	1178	22	evidence	evidence	NOUN
ftr-289	1178	23	using	use	VERB
ftr-289	1178	24	random	random	ADJ
ftr-289	1178	25	assignment	assignment	NOUN
ftr-289	1178	26	to	to	ADP
ftr-289	1178	27	real	real	ADJ
ftr-289	1178	28	social	social	ADJ
ftr-289	1178	29	groups	group	NOUN
ftr-289	1178	30	,	,	PUNCT
ftr-289	1178	31	96	96	NUM
ftr-289	1178	32	am	am	NOUN
ftr-289	1178	33	.	.	PUNCT
ftr-289	1179	1	econ	econ	PROPN
ftr-289	1179	2	.	.	PUNCT
ftr-289	1180	1	rev	rev	PROPN
ftr-289	1180	2	.	.	PROPN
ftr-289	1180	3	212	212	NUM
ftr-289	1180	4	,	,	PUNCT
ftr-289	1180	5	216	216	NUM
ftr-289	1180	6	(	(	PUNCT
ftr-289	1180	7	2006	2006	NUM
ftr-289	1180	8	)	)	PUNCT
ftr-289	1180	9	(	(	PUNCT
ftr-289	1180	10	finding	find	VERB
ftr-289	1180	11	that	that	SCONJ
ftr-289	1180	12	individuals	individual	NOUN
ftr-289	1180	13	cooperate	cooperate	VERB
ftr-289	1180	14	with	with	ADP
ftr-289	1180	15	group	group	NOUN
ftr-289	1180	16	members	member	NOUN
ftr-289	1180	17	and	and	CCONJ
ftr-289	1180	18	enforce	enforce	VERB
ftr-289	1180	19	a	a	DET
ftr-289	1180	20	norm	norm	NOUN
ftr-289	1180	21	of	of	ADP
ftr-289	1180	22	cooperation	cooperation	NOUN
ftr-289	1180	23	toward	toward	ADP
ftr-289	1180	24	group	group	NOUN
ftr-289	1180	25	members	member	NOUN
ftr-289	1180	26	,	,	PUNCT
ftr-289	1180	27	even	even	ADV
ftr-289	1180	28	when	when	SCONJ
ftr-289	1180	29	group	group	NOUN
ftr-289	1180	30	assignments	assignment	NOUN
ftr-289	1180	31	are	be	AUX
ftr-289	1180	32	random	random	ADJ
ftr-289	1180	33	and	and	CCONJ
ftr-289	1180	34	short	short	ADJ
ftr-289	1180	35	-	-	PUNCT
ftr-289	1180	36	term	term	NOUN
ftr-289	1180	37	)	)	PUNCT
ftr-289	1180	38	.	.	PUNCT
ftr-289	1181	1	200	200	NUM
ftr-289	1181	2	.	.	X
ftr-289	1182	1	see	see	VERB
ftr-289	1182	2	,	,	PUNCT
ftr-289	1182	3	e.g.	e.g.	ADV
ftr-289	1182	4	,	,	PUNCT
ftr-289	1182	5	michael	michael	PROPN
ftr-289	1182	6	wenzel	wenzel	AUX
ftr-289	1182	7	,	,	PUNCT
ftr-289	1182	8	the	the	DET
ftr-289	1182	9	multiplicity	multiplicity	NOUN
ftr-289	1182	10	of	of	ADP
ftr-289	1182	11	taxpayer	taxpayer	NOUN
ftr-289	1182	12	identities	identity	NOUN
ftr-289	1182	13	and	and	CCONJ
ftr-289	1182	14	their	their	PRON
ftr-289	1182	15	implications	implication	NOUN
ftr-289	1182	16	for	for	ADP
ftr-289	1182	17	tax	tax	NOUN
ftr-289	1182	18	ethics	ethic	NOUN
ftr-289	1182	19	,	,	PUNCT
ftr-289	1182	20	29	29	NUM
ftr-289	1182	21	law	law	NOUN
ftr-289	1182	22	and	and	CCONJ
ftr-289	1182	23	pol’y	pol’y	NOUN
ftr-289	1182	24	31	31	NUM
ftr-289	1182	25	,	,	PUNCT
ftr-289	1182	26	35	35	NUM
ftr-289	1182	27	(	(	PUNCT
ftr-289	1182	28	2007	2007	NUM
ftr-289	1182	29	)	)	PUNCT
ftr-289	1183	1	[	[	X
ftr-289	1183	2	hereinafter	hereinafter	NOUN
ftr-289	1183	3	wenzel	wenzel	NOUN
ftr-289	1183	4	,	,	PUNCT
ftr-289	1183	5	multiplicity	multiplicity	NOUN
ftr-289	1183	6	of	of	ADP
ftr-289	1183	7	taxpayer	taxpayer	NOUN
ftr-289	1183	8	identities	identity	NOUN
ftr-289	1183	9	]	]	X
ftr-289	1183	10	(	(	PUNCT
ftr-289	1183	11	discussing	discuss	VERB
ftr-289	1183	12	and	and	CCONJ
ftr-289	1183	13	citing	cite	VERB
ftr-289	1183	14	accompanying	accompany	VERB
ftr-289	1183	15	research	research	NOUN
ftr-289	1183	16	)	)	PUNCT
ftr-289	1183	17	;	;	PUNCT
ftr-289	1183	18	see	see	VERB
ftr-289	1183	19	also	also	ADV
ftr-289	1183	20	susan	susan	PROPN
ftr-289	1183	21	c.	c.	PROPN
ftr-289	1183	22	morse	morse	PROPN
ftr-289	1183	23	,	,	PUNCT
ftr-289	1183	24	narrative	narrative	NOUN
ftr-289	1183	25	and	and	CCONJ
ftr-289	1183	26	tax	tax	NOUN
ftr-289	1183	27	compliance	compliance	NOUN
ftr-289	1183	28	5	5	NUM
ftr-289	1183	29	(	(	PUNCT
ftr-289	1183	30	uc	uc	PROPN
ftr-289	1183	31	hastings	hastings	PROPN
ftr-289	1183	32	legal	legal	ADJ
ftr-289	1183	33	studies	study	NOUN
ftr-289	1183	34	research	research	NOUN
ftr-289	1183	35	paper	paper	NOUN
ftr-289	1183	36	series	series	PROPN
ftr-289	1183	37	no	no	PROPN
ftr-289	1183	38	.	.	PROPN
ftr-289	1183	39	14	14	NUM
ftr-289	1183	40	)	)	PUNCT
ftr-289	1183	41	,	,	PUNCT
ftr-289	1183	42	http://papers.ssrn.com/sol3/papers	http://papers.ssrn.com/sol3/paper	NOUN
ftr-289	1183	43	.	.	PUNCT
ftr-289	1184	1	2014	2014	NUM
ftr-289	1184	2	]	]	PUNCT
ftr-289	1184	3	concentrated	concentrated	ADJ
ftr-289	1184	4	enforcement	enforcement	NOUN
ftr-289	1184	5	373	373	NUM
ftr-289	1184	6	groups	group	NOUN
ftr-289	1184	7	are	be	AUX
ftr-289	1184	8	particularly	particularly	ADV
ftr-289	1184	9	powerful	powerful	ADJ
ftr-289	1184	10	in	in	ADP
ftr-289	1184	11	the	the	DET
ftr-289	1184	12	cash	cash	NOUN
ftr-289	1184	13	business	business	NOUN
ftr-289	1184	14	tax	tax	NOUN
ftr-289	1184	15	sector	sector	NOUN
ftr-289	1184	16	,	,	PUNCT
ftr-289	1184	17	201	201	NUM
ftr-289	1184	18	concentrated	concentrated	ADJ
ftr-289	1184	19	enforcement	enforcement	NOUN
ftr-289	1184	20	may	may	AUX
ftr-289	1184	21	provide	provide	VERB
ftr-289	1184	22	a	a	DET
ftr-289	1184	23	realistic	realistic	ADJ
ftr-289	1184	24	means	mean	NOUN
ftr-289	1184	25	of	of	ADP
ftr-289	1184	26	norm	norm	NOUN
ftr-289	1184	27	activation	activation	NOUN
ftr-289	1184	28	.	.	PUNCT
ftr-289	1185	1	taxpayer	taxpayer	NOUN
ftr-289	1185	2	uncertainty	uncertainty	NOUN
ftr-289	1185	3	aversion	aversion	NOUN
ftr-289	1185	4	and	and	CCONJ
ftr-289	1185	5	media	medium	NOUN
ftr-289	1185	6	attention	attention	NOUN
ftr-289	1185	7	to	to	ADP
ftr-289	1185	8	tax	tax	NOUN
ftr-289	1185	9	enforcement	enforcement	NOUN
ftr-289	1185	10	projects	project	NOUN
ftr-289	1185	11	provide	provide	VERB
ftr-289	1185	12	the	the	DET
ftr-289	1185	13	final	final	ADJ
ftr-289	1185	14	,	,	PUNCT
ftr-289	1185	15	potential	potential	ADJ
ftr-289	1185	16	support	support	NOUN
ftr-289	1185	17	for	for	ADP
ftr-289	1185	18	rotating	rotate	VERB
ftr-289	1185	19	,	,	PUNCT
ftr-289	1185	20	subsector	subsector	NOUN
ftr-289	1185	21	enforcement	enforcement	NOUN
ftr-289	1185	22	projects	project	NOUN
ftr-289	1185	23	as	as	ADP
ftr-289	1185	24	a	a	DET
ftr-289	1185	25	means	means	NOUN
ftr-289	1185	26	of	of	ADP
ftr-289	1185	27	increasing	increase	VERB
ftr-289	1185	28	tax	tax	NOUN
ftr-289	1185	29	compliance	compliance	NOUN
ftr-289	1185	30	across	across	ADP
ftr-289	1185	31	the	the	DET
ftr-289	1185	32	cash	cash	NOUN
ftr-289	1185	33	business	business	NOUN
ftr-289	1185	34	sector	sector	NOUN
ftr-289	1185	35	.	.	PUNCT
ftr-289	1186	1	as	as	SCONJ
ftr-289	1186	2	indicated	indicate	VERB
ftr-289	1186	3	in	in	ADP
ftr-289	1186	4	part	part	PROPN
ftr-289	1186	5	iii	iii	PROPN
ftr-289	1186	6	,	,	PUNCT
ftr-289	1186	7	concentrated	concentrate	VERB
ftr-289	1186	8	cfm?abstract_id=2191216	cfm?abstract_id=2191216	VERB
ftr-289	1186	9	(	(	PUNCT
ftr-289	1186	10	discussing	discuss	VERB
ftr-289	1186	11	importance	importance	NOUN
ftr-289	1186	12	of	of	ADP
ftr-289	1186	13	small	small	ADJ
ftr-289	1186	14	group	group	NOUN
ftr-289	1186	15	norms	norm	NOUN
ftr-289	1186	16	to	to	ADP
ftr-289	1186	17	tax	tax	NOUN
ftr-289	1186	18	compliance	compliance	NOUN
ftr-289	1186	19	)	)	PUNCT
ftr-289	1186	20	;	;	PUNCT
ftr-289	1186	21	richard	richard	PROPN
ftr-289	1186	22	l.	l.	PROPN
ftr-289	1186	23	revesz	revesz	PROPN
ftr-289	1186	24	,	,	PUNCT
ftr-289	1186	25	environmental	environmental	ADJ
ftr-289	1186	26	regulation	regulation	NOUN
ftr-289	1186	27	,	,	PUNCT
ftr-289	1186	28	ideology	ideology	NOUN
ftr-289	1186	29	,	,	PUNCT
ftr-289	1186	30	and	and	CCONJ
ftr-289	1186	31	the	the	DET
ftr-289	1186	32	d.c	d.c	PROPN
ftr-289	1186	33	.	.	PROPN
ftr-289	1186	34	circuit	circuit	PROPN
ftr-289	1186	35	,	,	PUNCT
ftr-289	1186	36	83	83	NUM
ftr-289	1186	37	va	va	NOUN
ftr-289	1186	38	.	.	PUNCT
ftr-289	1187	1	l.	l.	PROPN
ftr-289	1187	2	rev	rev	PROPN
ftr-289	1187	3	.	.	PROPN
ftr-289	1187	4	1717	1717	NUM
ftr-289	1187	5	(	(	PUNCT
ftr-289	1187	6	1997	1997	NUM
ftr-289	1187	7	)	)	PUNCT
ftr-289	1187	8	(	(	PUNCT
ftr-289	1187	9	finding	find	VERB
ftr-289	1187	10	through	through	ADP
ftr-289	1187	11	empirical	empirical	ADJ
ftr-289	1187	12	study	study	NOUN
ftr-289	1187	13	that	that	SCONJ
ftr-289	1187	14	d.c	d.c	PROPN
ftr-289	1187	15	.	.	PROPN
ftr-289	1187	16	circuit	circuit	PROPN
ftr-289	1187	17	court	court	PROPN
ftr-289	1187	18	judges	judge	NOUN
ftr-289	1187	19	’	'	PUNCT
ftr-289	1187	20	own	own	ADJ
ftr-289	1187	21	votes	vote	NOUN
ftr-289	1187	22	on	on	ADP
ftr-289	1187	23	cases	case	NOUN
ftr-289	1187	24	were	be	AUX
ftr-289	1187	25	greatly	greatly	ADV
ftr-289	1187	26	influenced	influence	VERB
ftr-289	1187	27	by	by	ADP
ftr-289	1187	28	the	the	DET
ftr-289	1187	29	identity	identity	NOUN
ftr-289	1187	30	(	(	PUNCT
ftr-289	1187	31	and	and	CCONJ
ftr-289	1187	32	party	party	NOUN
ftr-289	1187	33	affiliation	affiliation	NOUN
ftr-289	1187	34	)	)	PUNCT
ftr-289	1187	35	of	of	ADP
ftr-289	1187	36	other	other	ADJ
ftr-289	1187	37	judges	judge	NOUN
ftr-289	1187	38	on	on	ADP
ftr-289	1187	39	the	the	DET
ftr-289	1187	40	panel	panel	NOUN
ftr-289	1187	41	,	,	PUNCT
ftr-289	1187	42	and	and	CCONJ
ftr-289	1187	43	that	that	SCONJ
ftr-289	1187	44	this	this	DET
ftr-289	1187	45	influence	influence	NOUN
ftr-289	1187	46	was	be	AUX
ftr-289	1187	47	even	even	ADV
ftr-289	1187	48	greater	great	ADJ
ftr-289	1187	49	than	than	ADP
ftr-289	1187	50	the	the	DET
ftr-289	1187	51	voting	voting	NOUN
ftr-289	1187	52	judge	judge	NOUN
ftr-289	1187	53	’s	’s	PART
ftr-289	1187	54	own	own	ADJ
ftr-289	1187	55	party	party	NOUN
ftr-289	1187	56	affiliation	affiliation	NOUN
ftr-289	1187	57	)	)	PUNCT
ftr-289	1187	58	.	.	PUNCT
ftr-289	1188	1	other	other	ADJ
ftr-289	1188	2	research	research	NOUN
ftr-289	1188	3	suggests	suggest	VERB
ftr-289	1188	4	that	that	SCONJ
ftr-289	1188	5	compliance	compliance	NOUN
ftr-289	1188	6	may	may	AUX
ftr-289	1188	7	respond	respond	VERB
ftr-289	1188	8	to	to	ADP
ftr-289	1188	9	more	more	ADV
ftr-289	1188	10	universal	universal	ADJ
ftr-289	1188	11	factors	factor	NOUN
ftr-289	1188	12	,	,	PUNCT
ftr-289	1188	13	such	such	ADJ
ftr-289	1188	14	as	as	ADP
ftr-289	1188	15	perceptions	perception	NOUN
ftr-289	1188	16	of	of	ADP
ftr-289	1188	17	good	good	ADJ
ftr-289	1188	18	governance	governance	NOUN
ftr-289	1188	19	.	.	PUNCT
ftr-289	1189	1	see	see	VERB
ftr-289	1189	2	,	,	PUNCT
ftr-289	1189	3	e.g.	e.g.	ADV
ftr-289	1189	4	,	,	PUNCT
ftr-289	1189	5	ronald	ronald	PROPN
ftr-289	1189	6	g.	g.	PROPN
ftr-289	1189	7	cummings	cummings	PROPN
ftr-289	1189	8	et	et	PROPN
ftr-289	1189	9	al	al	PROPN
ftr-289	1189	10	.	.	PROPN
ftr-289	1189	11	,	,	PUNCT
ftr-289	1189	12	tax	tax	NOUN
ftr-289	1189	13	morale	morale	NOUN
ftr-289	1189	14	affects	affect	VERB
ftr-289	1189	15	tax	tax	NOUN
ftr-289	1189	16	compliance	compliance	NOUN
ftr-289	1189	17	:	:	PUNCT
ftr-289	1189	18	evidence	evidence	NOUN
ftr-289	1189	19	from	from	ADP
ftr-289	1189	20	surveys	survey	NOUN
ftr-289	1189	21	and	and	CCONJ
ftr-289	1189	22	an	an	DET
ftr-289	1189	23	artefactual	artefactual	ADJ
ftr-289	1189	24	field	field	NOUN
ftr-289	1189	25	experiment	experiment	NOUN
ftr-289	1189	26	,	,	PUNCT
ftr-289	1189	27	70	70	NUM
ftr-289	1189	28	j.	j.	PROPN
ftr-289	1189	29	econ	econ	PROPN
ftr-289	1189	30	.	.	PUNCT
ftr-289	1189	31	behav	behav	PROPN
ftr-289	1189	32	.	.	PUNCT
ftr-289	1189	33	&	&	CCONJ
ftr-289	1189	34	org	org	PROPN
ftr-289	1189	35	.	.	PUNCT
ftr-289	1190	1	447	447	NUM
ftr-289	1190	2	(	(	PUNCT
ftr-289	1190	3	2009	2009	NUM
ftr-289	1190	4	)	)	PUNCT
ftr-289	1190	5	.	.	PUNCT
ftr-289	1191	1	this	this	DET
ftr-289	1191	2	research	research	NOUN
ftr-289	1191	3	does	do	AUX
ftr-289	1191	4	not	not	PART
ftr-289	1191	5	necessarily	necessarily	ADV
ftr-289	1191	6	contradict	contradict	VERB
ftr-289	1191	7	the	the	DET
ftr-289	1191	8	particular	particular	ADJ
ftr-289	1191	9	,	,	PUNCT
ftr-289	1191	10	or	or	CCONJ
ftr-289	1191	11	additional	additional	ADJ
ftr-289	1191	12	,	,	PUNCT
ftr-289	1191	13	importance	importance	NOUN
ftr-289	1191	14	of	of	ADP
ftr-289	1191	15	local	local	ADJ
ftr-289	1191	16	groupings	grouping	NOUN
ftr-289	1191	17	and	and	CCONJ
ftr-289	1191	18	local	local	ADJ
ftr-289	1191	19	group	group	NOUN
ftr-289	1191	20	norms	norm	NOUN
ftr-289	1191	21	.	.	PUNCT
ftr-289	1192	1	see	see	VERB
ftr-289	1192	2	wenzel	wenzel	NOUN
ftr-289	1192	3	,	,	PUNCT
ftr-289	1192	4	multiplicity	multiplicity	NOUN
ftr-289	1192	5	of	of	ADP
ftr-289	1192	6	taxpayer	taxpayer	NOUN
ftr-289	1192	7	identities	identity	NOUN
ftr-289	1192	8	,	,	PUNCT
ftr-289	1192	9	supra	supra	PROPN
ftr-289	1192	10	,	,	PUNCT
ftr-289	1192	11	at	at	ADP
ftr-289	1192	12	36	36	NUM
ftr-289	1192	13	(	(	PUNCT
ftr-289	1192	14	discussing	discuss	VERB
ftr-289	1192	15	multiple	multiple	ADJ
ftr-289	1192	16	,	,	PUNCT
ftr-289	1192	17	possible	possible	ADJ
ftr-289	1192	18	levels	level	NOUN
ftr-289	1192	19	of	of	ADP
ftr-289	1192	20	identification	identification	NOUN
ftr-289	1192	21	)	)	PUNCT
ftr-289	1192	22	.	.	PUNCT
ftr-289	1193	1	201	201	NUM
ftr-289	1193	2	.	.	PUNCT
ftr-289	1194	1	some	some	DET
ftr-289	1194	2	recent	recent	ADJ
ftr-289	1194	3	evidence	evidence	NOUN
ftr-289	1194	4	suggests	suggest	VERB
ftr-289	1194	5	this	this	PRON
ftr-289	1194	6	might	might	AUX
ftr-289	1194	7	be	be	AUX
ftr-289	1194	8	the	the	DET
ftr-289	1194	9	case	case	NOUN
ftr-289	1194	10	.	.	PUNCT
ftr-289	1195	1	see	see	VERB
ftr-289	1195	2	2	2	NUM
ftr-289	1195	3	taxpayer	taxpayer	NOUN
ftr-289	1195	4	advocate	advocate	NOUN
ftr-289	1195	5	service	service	PROPN
ftr-289	1195	6	,	,	PUNCT
ftr-289	1195	7	national	national	ADJ
ftr-289	1195	8	taxpayer	taxpayer	NOUN
ftr-289	1195	9	advocate	advocate	NOUN
ftr-289	1195	10	,	,	PUNCT
ftr-289	1195	11	2012	2012	NUM
ftr-289	1195	12	annual	annual	ADJ
ftr-289	1195	13	report	report	NOUN
ftr-289	1195	14	to	to	ADP
ftr-289	1195	15	congress	congress	PROPN
ftr-289	1195	16	,	,	PUNCT
ftr-289	1195	17	factors	factor	NOUN
ftr-289	1195	18	influencing	influence	VERB
ftr-289	1195	19	voluntary	voluntary	ADJ
ftr-289	1195	20	compliance	compliance	NOUN
ftr-289	1195	21	by	by	ADP
ftr-289	1195	22	small	small	ADJ
ftr-289	1195	23	businesses	business	NOUN
ftr-289	1195	24	:	:	PUNCT
ftr-289	1195	25	preliminary	preliminary	ADJ
ftr-289	1195	26	survey	survey	NOUN
ftr-289	1195	27	results	result	VERB
ftr-289	1195	28	19	19	NUM
ftr-289	1195	29	-	-	SYM
ftr-289	1195	30	20	20	NUM
ftr-289	1195	31	(	(	PUNCT
ftr-289	1195	32	2012	2012	NUM
ftr-289	1195	33	)	)	PUNCT
ftr-289	1195	34	,	,	PUNCT
ftr-289	1195	35	http://www	http://www	PROPN
ftr-289	1195	36	.	.	PROPN
ftr-289	1195	37	taxpayeradvocate.irs.gov/userfiles/file/full-report/research-studies-factors-influen	taxpayeradvocate.irs.gov/userfiles/file/full-report/research-studies-factors-influen	NUM
ftr-289	1195	38	cing	cing	NOUN
ftr-289	1195	39	-	-	PUNCT
ftr-289	1195	40	voluntary	voluntary	ADJ
ftr-289	1195	41	-	-	PUNCT
ftr-289	1195	42	compliance	compliance	NOUN
ftr-289	1195	43	-	-	PUNCT
ftr-289	1195	44	by	by	ADP
ftr-289	1195	45	-	-	PUNCT
ftr-289	1195	46	small	small	ADJ
ftr-289	1195	47	-	-	PUNCT
ftr-289	1195	48	businesses	business	NOUN
ftr-289	1195	49	-	-	PUNCT
ftr-289	1195	50	preliminary	preliminary	ADJ
ftr-289	1195	51	-	-	PUNCT
ftr-289	1195	52	survey	survey	NOUN
ftr-289	1195	53	-	-	PUNCT
ftr-289	1195	54	results.pdf	results.pdf	NOUN
ftr-289	1195	55	,	,	PUNCT
ftr-289	1195	56	[	[	X
ftr-289	1195	57	hereinafter	hereinafter	NOUN
ftr-289	1195	58	factors	factor	NOUN
ftr-289	1195	59	influencing	influence	VERB
ftr-289	1195	60	voluntary	voluntary	ADJ
ftr-289	1195	61	compliance	compliance	NOUN
ftr-289	1195	62	]	]	X
ftr-289	1195	63	(	(	PUNCT
ftr-289	1195	64	reporting	report	VERB
ftr-289	1195	65	that	that	SCONJ
ftr-289	1195	66	small	small	ADJ
ftr-289	1195	67	businesses	business	NOUN
ftr-289	1195	68	that	that	PRON
ftr-289	1195	69	were	be	AUX
ftr-289	1195	70	low	low	ADJ
ftr-289	1195	71	-	-	PUNCT
ftr-289	1195	72	compliance	compliance	NOUN
ftr-289	1195	73	(	(	PUNCT
ftr-289	1195	74	as	as	ADV
ftr-289	1195	75	determined	determine	VERB
ftr-289	1195	76	(	(	PUNCT
ftr-289	1195	77	imperfectly	imperfectly	ADV
ftr-289	1195	78	)	)	PUNCT
ftr-289	1195	79	by	by	ADP
ftr-289	1195	80	the	the	DET
ftr-289	1195	81	dif	dif	ADJ
ftr-289	1195	82	score	score	NOUN
ftr-289	1195	83	)	)	PUNCT
ftr-289	1195	84	“	"	PUNCT
ftr-289	1195	85	were	be	AUX
ftr-289	1195	86	more	more	ADV
ftr-289	1195	87	likely	likely	ADJ
ftr-289	1195	88	to	to	PART
ftr-289	1195	89	participate	participate	VERB
ftr-289	1195	90	in	in	ADP
ftr-289	1195	91	local	local	ADJ
ftr-289	1195	92	organizations	organization	NOUN
ftr-289	1195	93	”	"	PUNCT
ftr-289	1195	94	and	and	CCONJ
ftr-289	1195	95	“	"	PUNCT
ftr-289	1195	96	were	be	AUX
ftr-289	1195	97	more	more	ADV
ftr-289	1195	98	likely	likely	ADJ
ftr-289	1195	99	to	to	PART
ftr-289	1195	100	report	report	VERB
ftr-289	1195	101	that	that	SCONJ
ftr-289	1195	102	other	other	ADJ
ftr-289	1195	103	members	member	NOUN
ftr-289	1195	104	of	of	ADP
ftr-289	1195	105	local	local	ADJ
ftr-289	1195	106	organizations	organization	NOUN
ftr-289	1195	107	view	view	VERB
ftr-289	1195	108	tax	tax	NOUN
ftr-289	1195	109	laws	law	NOUN
ftr-289	1195	110	and	and	CCONJ
ftr-289	1195	111	the	the	DET
ftr-289	1195	112	irs	irs	PROPN
ftr-289	1195	113	negatively	negatively	ADV
ftr-289	1195	114	”	"	PUNCT
ftr-289	1195	115	)	)	PUNCT
ftr-289	1195	116	.	.	PUNCT
ftr-289	1196	1	while	while	SCONJ
ftr-289	1196	2	this	this	DET
ftr-289	1196	3	report	report	NOUN
ftr-289	1196	4	did	do	AUX
ftr-289	1196	5	not	not	PART
ftr-289	1196	6	find	find	VERB
ftr-289	1196	7	differing	differ	VERB
ftr-289	1196	8	perceptions	perception	NOUN
ftr-289	1196	9	of	of	ADP
ftr-289	1196	10	deterrence	deterrence	NOUN
ftr-289	1196	11	to	to	PART
ftr-289	1196	12	be	be	AUX
ftr-289	1196	13	a	a	DET
ftr-289	1196	14	persuasive	persuasive	ADJ
ftr-289	1196	15	explanation	explanation	NOUN
ftr-289	1196	16	for	for	ADP
ftr-289	1196	17	differing	differ	VERB
ftr-289	1196	18	levels	level	NOUN
ftr-289	1196	19	of	of	ADP
ftr-289	1196	20	compliance	compliance	NOUN
ftr-289	1196	21	(	(	PUNCT
ftr-289	1196	22	and	and	CCONJ
ftr-289	1196	23	therefore	therefore	ADV
ftr-289	1196	24	counseled	counsel	VERB
ftr-289	1196	25	that	that	SCONJ
ftr-289	1196	26	increasing	increase	VERB
ftr-289	1196	27	deterrence	deterrence	NOUN
ftr-289	1196	28	may	may	AUX
ftr-289	1196	29	be	be	AUX
ftr-289	1196	30	counterproductive	counterproductive	ADJ
ftr-289	1196	31	)	)	PUNCT
ftr-289	1196	32	,	,	PUNCT
ftr-289	1196	33	it	it	PRON
ftr-289	1196	34	is	be	AUX
ftr-289	1196	35	perhaps	perhaps	ADV
ftr-289	1196	36	more	more	ADV
ftr-289	1196	37	notable	notable	ADJ
ftr-289	1196	38	for	for	ADP
ftr-289	1196	39	identifying	identify	VERB
ftr-289	1196	40	low	low	ADJ
ftr-289	1196	41	-	-	PUNCT
ftr-289	1196	42	compliance	compliance	NOUN
ftr-289	1196	43	groups	group	NOUN
ftr-289	1196	44	and	and	CCONJ
ftr-289	1196	45	observable	observable	ADJ
ftr-289	1196	46	characteristics	characteristic	NOUN
ftr-289	1196	47	of	of	ADP
ftr-289	1196	48	them	they	PRON
ftr-289	1196	49	,	,	PUNCT
ftr-289	1196	50	such	such	ADJ
ftr-289	1196	51	as	as	ADP
ftr-289	1196	52	higher	high	ADJ
ftr-289	1196	53	involvement	involvement	NOUN
ftr-289	1196	54	in	in	ADP
ftr-289	1196	55	local	local	ADJ
ftr-289	1196	56	organizations	organization	NOUN
ftr-289	1196	57	and	and	CCONJ
ftr-289	1196	58	particular	particular	ADJ
ftr-289	1196	59	geographical	geographical	ADJ
ftr-289	1196	60	concentrations	concentration	NOUN
ftr-289	1196	61	.	.	PUNCT
ftr-289	1197	1	indeed	indeed	ADV
ftr-289	1197	2	,	,	PUNCT
ftr-289	1197	3	the	the	DET
ftr-289	1197	4	report	report	NOUN
ftr-289	1197	5	explained	explain	VERB
ftr-289	1197	6	that	that	SCONJ
ftr-289	1197	7	it	it	PRON
ftr-289	1197	8	could	could	AUX
ftr-289	1197	9	not	not	PART
ftr-289	1197	10	make	make	VERB
ftr-289	1197	11	strong	strong	ADJ
ftr-289	1197	12	conclusions	conclusion	NOUN
ftr-289	1197	13	about	about	ADP
ftr-289	1197	14	the	the	DET
ftr-289	1197	15	impact	impact	NOUN
ftr-289	1197	16	of	of	ADP
ftr-289	1197	17	deterrence	deterrence	NOUN
ftr-289	1197	18	on	on	ADP
ftr-289	1197	19	compliance	compliance	NOUN
ftr-289	1197	20	,	,	PUNCT
ftr-289	1197	21	because	because	SCONJ
ftr-289	1197	22	some	some	DET
ftr-289	1197	23	lowcompliance	lowcompliance	NOUN
ftr-289	1197	24	taxpayers	taxpayer	NOUN
ftr-289	1197	25	may	may	AUX
ftr-289	1197	26	have	have	AUX
ftr-289	1197	27	been	be	AUX
ftr-289	1197	28	motivated	motivate	VERB
ftr-289	1197	29	by	by	ADP
ftr-289	1197	30	a	a	DET
ftr-289	1197	31	desire	desire	NOUN
ftr-289	1197	32	not	not	PART
ftr-289	1197	33	to	to	PART
ftr-289	1197	34	implicate	implicate	VERB
ftr-289	1197	35	their	their	PRON
ftr-289	1197	36	own	own	ADJ
ftr-289	1197	37	noncompliance	noncompliance	NOUN
ftr-289	1197	38	.	.	PUNCT
ftr-289	1198	1	i	i	PRON
ftr-289	1198	2	d.	d.	PROPN
ftr-289	1198	3	at	at	ADP
ftr-289	1198	4	38	38	NUM
ftr-289	1198	5	.	.	PUNCT
ftr-289	1199	1	additionally	additionally	ADV
ftr-289	1199	2	,	,	PUNCT
ftr-289	1199	3	low	low	ADJ
ftr-289	1199	4	-	-	PUNCT
ftr-289	1199	5	compliance	compliance	NOUN
ftr-289	1199	6	taxpayers	taxpayer	NOUN
ftr-289	1199	7	had	have	VERB
ftr-289	1199	8	more	more	ADJ
ftr-289	1199	9	experience	experience	NOUN
ftr-289	1199	10	with	with	ADP
ftr-289	1199	11	irs	irs	PROPN
ftr-289	1199	12	examination	examination	NOUN
ftr-289	1199	13	than	than	ADP
ftr-289	1199	14	high	high	ADJ
ftr-289	1199	15	-	-	PUNCT
ftr-289	1199	16	compliance	compliance	NOUN
ftr-289	1199	17	taxpayers	taxpayer	NOUN
ftr-289	1199	18	,	,	PUNCT
ftr-289	1199	19	which	which	PRON
ftr-289	1199	20	may	may	AUX
ftr-289	1199	21	have	have	AUX
ftr-289	1199	22	skewed	skew	VERB
ftr-289	1199	23	the	the	DET
ftr-289	1199	24	reported	report	VERB
ftr-289	1199	25	perceptions	perception	NOUN
ftr-289	1199	26	of	of	ADP
ftr-289	1199	27	deterrence	deterrence	NOUN
ftr-289	1199	28	.	.	PUNCT
ftr-289	1200	1	i	i	PRON
ftr-289	1200	2	d.	d.	PROPN
ftr-289	1200	3	at	at	ADP
ftr-289	1200	4	26	26	NUM
ftr-289	1200	5	.	.	PUNCT
ftr-289	1201	1	finally	finally	ADV
ftr-289	1201	2	,	,	PUNCT
ftr-289	1201	3	low	low	ADJ
ftr-289	1201	4	-	-	PUNCT
ftr-289	1201	5	compliance	compliance	NOUN
ftr-289	1201	6	taxpayers	taxpayer	NOUN
ftr-289	1201	7	may	may	AUX
ftr-289	1201	8	have	have	AUX
ftr-289	1201	9	had	have	VERB
ftr-289	1201	10	stronger	strong	ADJ
ftr-289	1201	11	incentive	incentive	NOUN
ftr-289	1201	12	to	to	PART
ftr-289	1201	13	provide	provide	VERB
ftr-289	1201	14	justifications	justification	NOUN
ftr-289	1201	15	(	(	PUNCT
ftr-289	1201	16	i.e.	i.e.	X
ftr-289	1201	17	,	,	PUNCT
ftr-289	1201	18	unfairness	unfairness	NOUN
ftr-289	1201	19	of	of	ADP
ftr-289	1201	20	irs	irs	PROPN
ftr-289	1201	21	)	)	PUNCT
ftr-289	1201	22	for	for	ADP
ftr-289	1201	23	their	their	PRON
ftr-289	1201	24	low	low	ADJ
ftr-289	1201	25	compliance	compliance	NOUN
ftr-289	1201	26	.	.	PUNCT
ftr-289	1202	1	i	i	PRON
ftr-289	1202	2	d.	d.	PROPN
ftr-289	1202	3	at	at	ADP
ftr-289	1202	4	28	28	NUM
ftr-289	1202	5	.	.	PUNCT
ftr-289	1203	1	as	as	ADP
ftr-289	1203	2	a	a	DET
ftr-289	1203	3	result	result	NOUN
ftr-289	1203	4	,	,	PUNCT
ftr-289	1203	5	while	while	SCONJ
ftr-289	1203	6	this	this	DET
ftr-289	1203	7	report	report	NOUN
ftr-289	1203	8	does	do	AUX
ftr-289	1203	9	not	not	PART
ftr-289	1203	10	support	support	VERB
ftr-289	1203	11	application	application	NOUN
ftr-289	1203	12	of	of	ADP
ftr-289	1203	13	enforcement	enforcement	NOUN
ftr-289	1203	14	projects	project	NOUN
ftr-289	1203	15	,	,	PUNCT
ftr-289	1203	16	it	it	PRON
ftr-289	1203	17	does	do	AUX
ftr-289	1203	18	provide	provide	VERB
ftr-289	1203	19	some	some	DET
ftr-289	1203	20	evidence	evidence	NOUN
ftr-289	1203	21	of	of	ADP
ftr-289	1203	22	the	the	DET
ftr-289	1203	23	importance	importance	NOUN
ftr-289	1203	24	of	of	ADP
ftr-289	1203	25	local	local	ADJ
ftr-289	1203	26	groupings	grouping	NOUN
ftr-289	1203	27	of	of	ADP
ftr-289	1203	28	taxpayers	taxpayer	NOUN
ftr-289	1203	29	,	,	PUNCT
ftr-289	1203	30	and	and	CCONJ
ftr-289	1203	31	the	the	DET
ftr-289	1203	32	potential	potential	ADJ
ftr-289	1203	33	benefits	benefit	NOUN
ftr-289	1203	34	from	from	ADP
ftr-289	1203	35	allocating	allocate	VERB
ftr-289	1203	36	resources	resource	NOUN
ftr-289	1203	37	(	(	PUNCT
ftr-289	1203	38	whether	whether	SCONJ
ftr-289	1203	39	they	they	PRON
ftr-289	1203	40	are	be	AUX
ftr-289	1203	41	in	in	ADP
ftr-289	1203	42	the	the	DET
ftr-289	1203	43	form	form	NOUN
ftr-289	1203	44	of	of	ADP
ftr-289	1203	45	deterrence	deterrence	NOUN
ftr-289	1203	46	,	,	PUNCT
ftr-289	1203	47	outreach	outreach	NOUN
ftr-289	1203	48	,	,	PUNCT
ftr-289	1203	49	or	or	CCONJ
ftr-289	1203	50	something	something	PRON
ftr-289	1203	51	else	else	ADV
ftr-289	1203	52	)	)	PUNCT
ftr-289	1203	53	in	in	ADP
ftr-289	1203	54	accordance	accordance	NOUN
ftr-289	1203	55	with	with	ADP
ftr-289	1203	56	local	local	ADJ
ftr-289	1203	57	groupings	grouping	NOUN
ftr-289	1203	58	.	.	PUNCT
ftr-289	1204	1	374	374	NUM
ftr-289	1204	2	florida	florida	PROPN
ftr-289	1204	3	tax	tax	NOUN
ftr-289	1204	4	review	review	NOUN
ftr-289	1204	5	[	[	X
ftr-289	1204	6	vol	vol	NOUN
ftr-289	1204	7	.	.	PUNCT
ftr-289	1205	1	16:6	16:6	NUM
ftr-289	1205	2	enforcement	enforcement	NOUN
ftr-289	1205	3	may	may	AUX
ftr-289	1205	4	increase	increase	VERB
ftr-289	1205	5	the	the	DET
ftr-289	1205	6	perceived	perceive	VERB
ftr-289	1205	7	uncertainty	uncertainty	NOUN
ftr-289	1205	8	of	of	ADP
ftr-289	1205	9	enforcement	enforcement	NOUN
ftr-289	1205	10	,	,	PUNCT
ftr-289	1205	11	thereby	thereby	ADV
ftr-289	1205	12	eliciting	elicit	VERB
ftr-289	1205	13	greater	great	ADJ
ftr-289	1205	14	compliance	compliance	NOUN
ftr-289	1205	15	to	to	ADP
ftr-289	1205	16	the	the	DET
ftr-289	1205	17	extent	extent	NOUN
ftr-289	1205	18	that	that	SCONJ
ftr-289	1205	19	the	the	DET
ftr-289	1205	20	regulated	regulated	ADJ
ftr-289	1205	21	parties	party	NOUN
ftr-289	1205	22	are	be	AUX
ftr-289	1205	23	uncertainty	uncertainty	NOUN
ftr-289	1205	24	averse	averse	ADJ
ftr-289	1205	25	.	.	PUNCT
ftr-289	1206	1	evidence	evidence	NOUN
ftr-289	1206	2	indeed	indeed	ADV
ftr-289	1206	3	exists	exist	VERB
ftr-289	1206	4	that	that	SCONJ
ftr-289	1206	5	taxpayers	taxpayer	NOUN
ftr-289	1206	6	may	may	AUX
ftr-289	1206	7	be	be	AUX
ftr-289	1206	8	averse	averse	ADJ
ftr-289	1206	9	to	to	ADP
ftr-289	1206	10	uncertainty	uncertainty	NOUN
ftr-289	1206	11	,	,	PUNCT
ftr-289	1206	12	particularly	particularly	ADV
ftr-289	1206	13	when	when	SCONJ
ftr-289	1206	14	the	the	DET
ftr-289	1206	15	likelihood	likelihood	NOUN
ftr-289	1206	16	of	of	ADP
ftr-289	1206	17	getting	getting	AUX
ftr-289	1206	18	detected	detect	VERB
ftr-289	1206	19	is	be	AUX
ftr-289	1206	20	otherwise	otherwise	ADV
ftr-289	1206	21	low	low	ADJ
ftr-289	1206	22	.	.	PUNCT
ftr-289	1207	1	jeff	jeff	PROPN
ftr-289	1207	2	casey	casey	PROPN
ftr-289	1207	3	and	and	CCONJ
ftr-289	1207	4	john	john	PROPN
ftr-289	1207	5	scholz	scholz	PROPN
ftr-289	1207	6	ran	run	VERB
ftr-289	1207	7	an	an	DET
ftr-289	1207	8	experiment	experiment	NOUN
ftr-289	1207	9	in	in	ADP
ftr-289	1207	10	which	which	PRON
ftr-289	1207	11	subjects	subject	NOUN
ftr-289	1207	12	had	have	VERB
ftr-289	1207	13	to	to	PART
ftr-289	1207	14	determine	determine	VERB
ftr-289	1207	15	whether	whether	SCONJ
ftr-289	1207	16	or	or	CCONJ
ftr-289	1207	17	not	not	PART
ftr-289	1207	18	to	to	PART
ftr-289	1207	19	take	take	VERB
ftr-289	1207	20	a	a	DET
ftr-289	1207	21	questionable	questionable	ADJ
ftr-289	1207	22	tax	tax	NOUN
ftr-289	1207	23	deduction	deduction	NOUN
ftr-289	1207	24	.	.	PUNCT
ftr-289	1208	1	the	the	DET
ftr-289	1208	2	subjects	subject	NOUN
ftr-289	1208	3	received	receive	VERB
ftr-289	1208	4	probability	probability	NOUN
ftr-289	1208	5	estimates	estimate	NOUN
ftr-289	1208	6	that	that	SCONJ
ftr-289	1208	7	the	the	DET
ftr-289	1208	8	irs	irs	PROPN
ftr-289	1208	9	would	would	AUX
ftr-289	1208	10	spot	spot	VERB
ftr-289	1208	11	check	check	VERB
ftr-289	1208	12	their	their	PRON
ftr-289	1208	13	returns	return	NOUN
ftr-289	1208	14	and	and	CCONJ
ftr-289	1208	15	disallow	disallow	VERB
ftr-289	1208	16	the	the	DET
ftr-289	1208	17	deduction	deduction	NOUN
ftr-289	1208	18	.	.	PUNCT
ftr-289	1209	1	these	these	DET
ftr-289	1209	2	probability	probability	NOUN
ftr-289	1209	3	estimates	estimate	NOUN
ftr-289	1209	4	were	be	AUX
ftr-289	1209	5	subject	subject	ADJ
ftr-289	1209	6	to	to	ADP
ftr-289	1209	7	various	various	ADJ
ftr-289	1209	8	levels	level	NOUN
ftr-289	1209	9	of	of	ADP
ftr-289	1209	10	uncertainty	uncertainty	NOUN
ftr-289	1209	11	as	as	ADP
ftr-289	1209	12	a	a	DET
ftr-289	1209	13	result	result	NOUN
ftr-289	1209	14	of	of	ADP
ftr-289	1209	15	disclaimers	disclaimer	NOUN
ftr-289	1209	16	regarding	regard	VERB
ftr-289	1209	17	the	the	DET
ftr-289	1209	18	reliability	reliability	NOUN
ftr-289	1209	19	of	of	ADP
ftr-289	1209	20	the	the	DET
ftr-289	1209	21	probability	probability	NOUN
ftr-289	1209	22	estimates	estimate	NOUN
ftr-289	1209	23	.	.	PUNCT
ftr-289	1210	1	in	in	ADP
ftr-289	1210	2	situations	situation	NOUN
ftr-289	1210	3	in	in	ADP
ftr-289	1210	4	which	which	PRON
ftr-289	1210	5	the	the	DET
ftr-289	1210	6	estimated	estimate	VERB
ftr-289	1210	7	probability	probability	NOUN
ftr-289	1210	8	of	of	ADP
ftr-289	1210	9	detection	detection	NOUN
ftr-289	1210	10	was	be	AUX
ftr-289	1210	11	low	low	ADJ
ftr-289	1210	12	,	,	PUNCT
ftr-289	1210	13	the	the	DET
ftr-289	1210	14	subjects	subject	NOUN
ftr-289	1210	15	exhibited	exhibit	VERB
ftr-289	1210	16	uncertainty	uncertainty	NOUN
ftr-289	1210	17	aversion	aversion	NOUN
ftr-289	1210	18	(	(	PUNCT
ftr-289	1210	19	or	or	CCONJ
ftr-289	1210	20	a	a	DET
ftr-289	1210	21	lower	low	ADJ
ftr-289	1210	22	likelihood	likelihood	NOUN
ftr-289	1210	23	of	of	ADP
ftr-289	1210	24	taking	take	VERB
ftr-289	1210	25	the	the	DET
ftr-289	1210	26	deduction	deduction	NOUN
ftr-289	1210	27	as	as	ADP
ftr-289	1210	28	the	the	DET
ftr-289	1210	29	level	level	NOUN
ftr-289	1210	30	of	of	ADP
ftr-289	1210	31	uncertainty	uncertainty	NOUN
ftr-289	1210	32	increased	increase	VERB
ftr-289	1210	33	)	)	PUNCT
ftr-289	1210	34	.	.	PUNCT
ftr-289	1211	1	202	202	NUM
ftr-289	1211	2	in	in	ADP
ftr-289	1211	3	other	other	ADJ
ftr-289	1211	4	words	word	NOUN
ftr-289	1211	5	,	,	PUNCT
ftr-289	1211	6	greater	great	ADJ
ftr-289	1211	7	uncertainty	uncertainty	NOUN
ftr-289	1211	8	about	about	ADP
ftr-289	1211	9	the	the	DET
ftr-289	1211	10	likelihood	likelihood	NOUN
ftr-289	1211	11	of	of	ADP
ftr-289	1211	12	detection	detection	NOUN
ftr-289	1211	13	increased	increase	VERB
ftr-289	1211	14	the	the	DET
ftr-289	1211	15	amount	amount	NOUN
ftr-289	1211	16	of	of	ADP
ftr-289	1211	17	taxes	taxis	NOUN
ftr-289	1211	18	paid	pay	VERB
ftr-289	1211	19	.	.	PUNCT
ftr-289	1212	1	this	this	DET
ftr-289	1212	2	research	research	NOUN
ftr-289	1212	3	was	be	AUX
ftr-289	1212	4	consistent	consistent	ADJ
ftr-289	1212	5	with	with	ADP
ftr-289	1212	6	an	an	DET
ftr-289	1212	7	earlier	early	ADJ
ftr-289	1212	8	simulation	simulation	NOUN
ftr-289	1212	9	by	by	ADP
ftr-289	1212	10	nehemia	nehemia	PROPN
ftr-289	1212	11	friedland	friedland	PROPN
ftr-289	1212	12	,	,	PUNCT
ftr-289	1212	13	in	in	ADP
ftr-289	1212	14	which	which	PRON
ftr-289	1212	15	uncertainty	uncertainty	NOUN
ftr-289	1212	16	regarding	regard	VERB
ftr-289	1212	17	the	the	DET
ftr-289	1212	18	probability	probability	NOUN
ftr-289	1212	19	of	of	ADP
ftr-289	1212	20	a	a	DET
ftr-289	1212	21	tax	tax	NOUN
ftr-289	1212	22	audit	audit	NOUN
ftr-289	1212	23	increased	increase	VERB
ftr-289	1212	24	the	the	DET
ftr-289	1212	25	deterrent	deterrent	NOUN
ftr-289	1212	26	effect	effect	NOUN
ftr-289	1212	27	of	of	ADP
ftr-289	1212	28	low	low	ADJ
ftr-289	1212	29	rates	rate	NOUN
ftr-289	1212	30	of	of	ADP
ftr-289	1212	31	audit	audit	NOUN
ftr-289	1212	32	.	.	PUNCT
ftr-289	1213	1	203	203	NUM
ftr-289	1213	2	concentrated	concentrated	ADJ
ftr-289	1213	3	enforcement	enforcement	NOUN
ftr-289	1213	4	may	may	AUX
ftr-289	1213	5	leverage	leverage	VERB
ftr-289	1213	6	taxpayer	taxpayer	NOUN
ftr-289	1213	7	uncertainty	uncertainty	NOUN
ftr-289	1213	8	aversion	aversion	NOUN
ftr-289	1213	9	to	to	PART
ftr-289	1213	10	yield	yield	VERB
ftr-289	1213	11	higher	high	ADJ
ftr-289	1213	12	compliance	compliance	NOUN
ftr-289	1213	13	.	.	PUNCT
ftr-289	1214	1	additionally	additionally	ADV
ftr-289	1214	2	,	,	PUNCT
ftr-289	1214	3	media	medium	NOUN
ftr-289	1214	4	attention	attention	NOUN
ftr-289	1214	5	to	to	ADP
ftr-289	1214	6	tax	tax	NOUN
ftr-289	1214	7	enforcement	enforcement	NOUN
ftr-289	1214	8	projects	project	NOUN
ftr-289	1214	9	may	may	AUX
ftr-289	1214	10	activate	activate	VERB
ftr-289	1214	11	taxpayers	taxpayer	NOUN
ftr-289	1214	12	’	’	PART
ftr-289	1214	13	availability	availability	NOUN
ftr-289	1214	14	bias	bias	NOUN
ftr-289	1214	15	.	.	PUNCT
ftr-289	1215	1	a	a	DET
ftr-289	1215	2	subsector	subsector	NOUN
ftr-289	1215	3	-	-	PUNCT
ftr-289	1215	4	wide	wide	ADJ
ftr-289	1215	5	enforcement	enforcement	NOUN
ftr-289	1215	6	project	project	NOUN
ftr-289	1215	7	will	will	AUX
ftr-289	1215	8	often	often	ADV
ftr-289	1215	9	produce	produce	VERB
ftr-289	1215	10	more	more	ADJ
ftr-289	1215	11	newsworthy	newsworthy	ADJ
ftr-289	1215	12	stories	story	NOUN
ftr-289	1215	13	of	of	ADP
ftr-289	1215	14	enforcement	enforcement	NOUN
ftr-289	1215	15	than	than	ADP
ftr-289	1215	16	a	a	DET
ftr-289	1215	17	low	low	ADJ
ftr-289	1215	18	,	,	PUNCT
ftr-289	1215	19	and	and	CCONJ
ftr-289	1215	20	uniform	uniform	NOUN
ftr-289	1215	21	,	,	PUNCT
ftr-289	1215	22	application	application	NOUN
ftr-289	1215	23	of	of	ADP
ftr-289	1215	24	enforcement	enforcement	NOUN
ftr-289	1215	25	resources	resource	NOUN
ftr-289	1215	26	across	across	ADP
ftr-289	1215	27	the	the	DET
ftr-289	1215	28	population	population	NOUN
ftr-289	1215	29	.	.	PUNCT
ftr-289	1216	1	the	the	DET
ftr-289	1216	2	dif	dif	ADJ
ftr-289	1216	3	score	score	NOUN
ftr-289	1216	4	does	do	AUX
ftr-289	1216	5	have	have	VERB
ftr-289	1216	6	some	some	PRON
ftr-289	1216	7	of	of	ADP
ftr-289	1216	8	its	its	PRON
ftr-289	1216	9	own	own	ADJ
ftr-289	1216	10	salient	salient	NOUN
ftr-289	1216	11	benefits	benefit	NOUN
ftr-289	1216	12	.	.	PUNCT
ftr-289	1217	1	indeed	indeed	ADV
ftr-289	1217	2	,	,	PUNCT
ftr-289	1217	3	news	news	NOUN
ftr-289	1217	4	outlets	outlet	NOUN
ftr-289	1217	5	and	and	CCONJ
ftr-289	1217	6	tax	tax	NOUN
ftr-289	1217	7	advisors	advisor	NOUN
ftr-289	1217	8	frequently	frequently	ADV
ftr-289	1217	9	highlight	highlight	VERB
ftr-289	1217	10	potential	potential	ADJ
ftr-289	1217	11	audit	audit	NOUN
ftr-289	1217	12	triggers	trigger	NOUN
ftr-289	1217	13	.	.	PUNCT
ftr-289	1218	1	204	204	NUM
ftr-289	1218	2	on	on	ADP
ftr-289	1218	3	the	the	DET
ftr-289	1218	4	other	other	ADJ
ftr-289	1218	5	202	202	NUM
ftr-289	1218	6	.	.	PUNCT
ftr-289	1219	1	jeff	jeff	PROPN
ftr-289	1219	2	t.	t.	PROPN
ftr-289	1219	3	casey	casey	PROPN
ftr-289	1219	4	&	&	CCONJ
ftr-289	1219	5	john	john	PROPN
ftr-289	1219	6	t.	t.	PROPN
ftr-289	1219	7	scholz	scholz	PROPN
ftr-289	1219	8	,	,	PUNCT
ftr-289	1219	9	boundary	boundary	ADJ
ftr-289	1219	10	effects	effect	NOUN
ftr-289	1219	11	of	of	ADP
ftr-289	1219	12	vague	vague	ADJ
ftr-289	1219	13	risk	risk	NOUN
ftr-289	1219	14	information	information	NOUN
ftr-289	1219	15	on	on	ADP
ftr-289	1219	16	taxpayer	taxpayer	NOUN
ftr-289	1219	17	decisions	decision	NOUN
ftr-289	1219	18	,	,	PUNCT
ftr-289	1219	19	50	50	NUM
ftr-289	1219	20	organizational	organizational	ADJ
ftr-289	1219	21	behav	behav	NOUN
ftr-289	1219	22	.	.	PUNCT
ftr-289	1219	23	&	&	CCONJ
ftr-289	1219	24	hum	hum	ADJ
ftr-289	1219	25	.	.	PUNCT
ftr-289	1220	1	decision	decision	NOUN
ftr-289	1220	2	processes	process	NOUN
ftr-289	1220	3	360	360	NUM
ftr-289	1220	4	,	,	PUNCT
ftr-289	1220	5	369–75	369–75	NUM
ftr-289	1220	6	(	(	PUNCT
ftr-289	1220	7	1991	1991	NUM
ftr-289	1220	8	)	)	PUNCT
ftr-289	1220	9	.	.	PUNCT
ftr-289	1221	1	on	on	ADP
ftr-289	1221	2	the	the	DET
ftr-289	1221	3	other	other	ADJ
ftr-289	1221	4	hand	hand	NOUN
ftr-289	1221	5	,	,	PUNCT
ftr-289	1221	6	casey	casey	NOUN
ftr-289	1221	7	and	and	CCONJ
ftr-289	1221	8	scholz	scholz	NOUN
ftr-289	1221	9	found	find	VERB
ftr-289	1221	10	that	that	SCONJ
ftr-289	1221	11	,	,	PUNCT
ftr-289	1221	12	when	when	SCONJ
ftr-289	1221	13	the	the	DET
ftr-289	1221	14	stated	state	VERB
ftr-289	1221	15	probability	probability	NOUN
ftr-289	1221	16	of	of	ADP
ftr-289	1221	17	detection	detection	NOUN
ftr-289	1221	18	was	be	AUX
ftr-289	1221	19	high	high	ADJ
ftr-289	1221	20	,	,	PUNCT
ftr-289	1221	21	the	the	DET
ftr-289	1221	22	subjects	subject	NOUN
ftr-289	1221	23	exhibited	exhibit	VERB
ftr-289	1221	24	uncertainty	uncertainty	NOUN
ftr-289	1221	25	seeking	seek	VERB
ftr-289	1221	26	(	(	PUNCT
ftr-289	1221	27	or	or	CCONJ
ftr-289	1221	28	a	a	DET
ftr-289	1221	29	higher	high	ADJ
ftr-289	1221	30	likelihood	likelihood	NOUN
ftr-289	1221	31	of	of	ADP
ftr-289	1221	32	taking	take	VERB
ftr-289	1221	33	the	the	DET
ftr-289	1221	34	deduction	deduction	NOUN
ftr-289	1221	35	as	as	ADP
ftr-289	1221	36	the	the	DET
ftr-289	1221	37	level	level	NOUN
ftr-289	1221	38	of	of	ADP
ftr-289	1221	39	uncertainty	uncertainty	NOUN
ftr-289	1221	40	increased	increase	VERB
ftr-289	1221	41	)	)	PUNCT
ftr-289	1221	42	.	.	PUNCT
ftr-289	1222	1	i	i	PRON
ftr-289	1222	2	d.	d.	PROPN
ftr-289	1222	3	casey	casey	PROPN
ftr-289	1222	4	and	and	CCONJ
ftr-289	1222	5	scholz	scholz	NOUN
ftr-289	1222	6	’s	’s	PART
ftr-289	1222	7	results	result	NOUN
ftr-289	1222	8	also	also	ADV
ftr-289	1222	9	appear	appear	VERB
ftr-289	1222	10	consistent	consistent	ADJ
ftr-289	1222	11	with	with	ADP
ftr-289	1222	12	the	the	DET
ftr-289	1222	13	experimental	experimental	ADJ
ftr-289	1222	14	result	result	NOUN
ftr-289	1222	15	obtained	obtain	VERB
ftr-289	1222	16	by	by	ADP
ftr-289	1222	17	michael	michael	PROPN
ftr-289	1222	18	w.	w.	PROPN
ftr-289	1222	19	spicer	spicer	PROPN
ftr-289	1222	20	and	and	CCONJ
ftr-289	1222	21	j.	j.	PROPN
ftr-289	1222	22	everett	everett	PROPN
ftr-289	1222	23	thomas	thomas	PROPN
ftr-289	1222	24	,	,	PUNCT
ftr-289	1222	25	that	that	SCONJ
ftr-289	1222	26	increasing	increase	VERB
ftr-289	1222	27	the	the	DET
ftr-289	1222	28	audit	audit	NOUN
ftr-289	1222	29	rate	rate	NOUN
ftr-289	1222	30	is	be	AUX
ftr-289	1222	31	not	not	PART
ftr-289	1222	32	as	as	ADV
ftr-289	1222	33	strong	strong	ADJ
ftr-289	1222	34	of	of	ADP
ftr-289	1222	35	a	a	DET
ftr-289	1222	36	deterrent	deterrent	NOUN
ftr-289	1222	37	when	when	SCONJ
ftr-289	1222	38	greater	great	ADJ
ftr-289	1222	39	uncertainty	uncertainty	NOUN
ftr-289	1222	40	exists	exist	VERB
ftr-289	1222	41	around	around	ADP
ftr-289	1222	42	the	the	DET
ftr-289	1222	43	audit	audit	NOUN
ftr-289	1222	44	rate	rate	NOUN
ftr-289	1222	45	.	.	PUNCT
ftr-289	1223	1	michael	michael	PROPN
ftr-289	1223	2	w.	w.	PROPN
ftr-289	1223	3	spicer	spicer	PROPN
ftr-289	1223	4	&	&	CCONJ
ftr-289	1223	5	j.	j.	PROPN
ftr-289	1223	6	everett	everett	PROPN
ftr-289	1223	7	thomas	thomas	PROPN
ftr-289	1223	8	,	,	PUNCT
ftr-289	1223	9	audit	audit	NOUN
ftr-289	1223	10	probabilities	probability	NOUN
ftr-289	1223	11	and	and	CCONJ
ftr-289	1223	12	the	the	DET
ftr-289	1223	13	tax	tax	NOUN
ftr-289	1223	14	evasion	evasion	NOUN
ftr-289	1223	15	decision	decision	NOUN
ftr-289	1223	16	:	:	PUNCT
ftr-289	1223	17	an	an	DET
ftr-289	1223	18	experimental	experimental	ADJ
ftr-289	1223	19	approach	approach	NOUN
ftr-289	1223	20	,	,	PUNCT
ftr-289	1223	21	2	2	NUM
ftr-289	1223	22	j.	j.	PROPN
ftr-289	1223	23	econ	econ	PROPN
ftr-289	1223	24	.	.	PUNCT
ftr-289	1224	1	psychol	psychol	PROPN
ftr-289	1224	2	.	.	PUNCT
ftr-289	1225	1	241	241	NUM
ftr-289	1225	2	(	(	PUNCT
ftr-289	1225	3	1982	1982	NUM
ftr-289	1225	4	)	)	PUNCT
ftr-289	1225	5	.	.	PUNCT
ftr-289	1226	1	james	james	PROPN
ftr-289	1226	2	alm	alm	PROPN
ftr-289	1226	3	,	,	PUNCT
ftr-289	1226	4	betty	betty	PROPN
ftr-289	1226	5	jackson	jackson	PROPN
ftr-289	1226	6	,	,	PUNCT
ftr-289	1226	7	and	and	CCONJ
ftr-289	1226	8	michael	michael	PROPN
ftr-289	1226	9	mckee	mckee	PROPN
ftr-289	1226	10	also	also	ADV
ftr-289	1226	11	found	find	VERB
ftr-289	1226	12	that	that	SCONJ
ftr-289	1226	13	uncertainty	uncertainty	NOUN
ftr-289	1226	14	regarding	regard	VERB
ftr-289	1226	15	the	the	DET
ftr-289	1226	16	probability	probability	NOUN
ftr-289	1226	17	of	of	ADP
ftr-289	1226	18	detection	detection	NOUN
ftr-289	1226	19	generally	generally	ADV
ftr-289	1226	20	increases	increase	VERB
ftr-289	1226	21	compliance	compliance	NOUN
ftr-289	1226	22	,	,	PUNCT
ftr-289	1226	23	but	but	CCONJ
ftr-289	1226	24	also	also	ADV
ftr-289	1226	25	found	find	VERB
ftr-289	1226	26	that	that	SCONJ
ftr-289	1226	27	a	a	DET
ftr-289	1226	28	link	link	NOUN
ftr-289	1226	29	between	between	ADP
ftr-289	1226	30	tax	tax	NOUN
ftr-289	1226	31	payments	payment	NOUN
ftr-289	1226	32	and	and	CCONJ
ftr-289	1226	33	government	government	NOUN
ftr-289	1226	34	benefits	benefit	NOUN
ftr-289	1226	35	leads	lead	VERB
ftr-289	1226	36	to	to	ADP
ftr-289	1226	37	less	less	ADJ
ftr-289	1226	38	compliance	compliance	NOUN
ftr-289	1226	39	.	.	PUNCT
ftr-289	1227	1	james	james	PROPN
ftr-289	1227	2	alm	alm	PROPN
ftr-289	1227	3	et	et	PROPN
ftr-289	1227	4	al	al	PROPN
ftr-289	1227	5	.	.	PROPN
ftr-289	1227	6	,	,	PUNCT
ftr-289	1227	7	institutional	institutional	ADJ
ftr-289	1227	8	uncertainty	uncertainty	NOUN
ftr-289	1227	9	and	and	CCONJ
ftr-289	1227	10	taxpayer	taxpayer	NOUN
ftr-289	1227	11	compliance	compliance	NOUN
ftr-289	1227	12	,	,	PUNCT
ftr-289	1227	13	82	82	NUM
ftr-289	1227	14	am	am	NOUN
ftr-289	1227	15	.	.	PUNCT
ftr-289	1228	1	econ	econ	PROPN
ftr-289	1228	2	.	.	PUNCT
ftr-289	1229	1	rev	rev	PROPN
ftr-289	1229	2	.	.	PROPN
ftr-289	1229	3	1018	1018	NUM
ftr-289	1229	4	,	,	PUNCT
ftr-289	1229	5	1024–25	1024–25	NUM
ftr-289	1229	6	(	(	PUNCT
ftr-289	1229	7	1992	1992	NUM
ftr-289	1229	8	)	)	PUNCT
ftr-289	1229	9	.	.	PUNCT
ftr-289	1230	1	203	203	NUM
ftr-289	1230	2	.	.	PUNCT
ftr-289	1230	3	nehemia	nehemia	PROPN
ftr-289	1230	4	friedland	friedland	PROPN
ftr-289	1230	5	,	,	PUNCT
ftr-289	1230	6	a	a	DET
ftr-289	1230	7	note	note	NOUN
ftr-289	1230	8	on	on	ADP
ftr-289	1230	9	tax	tax	NOUN
ftr-289	1230	10	evasion	evasion	NOUN
ftr-289	1230	11	as	as	ADP
ftr-289	1230	12	a	a	DET
ftr-289	1230	13	function	function	NOUN
ftr-289	1230	14	of	of	ADP
ftr-289	1230	15	the	the	DET
ftr-289	1230	16	quality	quality	NOUN
ftr-289	1230	17	of	of	ADP
ftr-289	1230	18	information	information	NOUN
ftr-289	1230	19	about	about	ADP
ftr-289	1230	20	the	the	DET
ftr-289	1230	21	magnitude	magnitude	NOUN
ftr-289	1230	22	and	and	CCONJ
ftr-289	1230	23	credibility	credibility	NOUN
ftr-289	1230	24	of	of	ADP
ftr-289	1230	25	threatened	threatened	ADJ
ftr-289	1230	26	fines	fine	NOUN
ftr-289	1230	27	:	:	PUNCT
ftr-289	1230	28	some	some	DET
ftr-289	1230	29	preliminary	preliminary	ADJ
ftr-289	1230	30	research	research	NOUN
ftr-289	1230	31	,	,	PUNCT
ftr-289	1230	32	12	12	NUM
ftr-289	1230	33	j.	j.	PROPN
ftr-289	1230	34	applied	apply	VERB
ftr-289	1230	35	soc	soc	PROPN
ftr-289	1230	36	.	.	PUNCT
ftr-289	1231	1	psychol	psychol	NOUN
ftr-289	1231	2	.	.	PROPN
ftr-289	1232	1	54	54	NUM
ftr-289	1232	2	,	,	PUNCT
ftr-289	1232	3	58	58	NUM
ftr-289	1232	4	(	(	PUNCT
ftr-289	1232	5	1982	1982	NUM
ftr-289	1232	6	)	)	PUNCT
ftr-289	1232	7	.	.	PUNCT
ftr-289	1233	1	204	204	NUM
ftr-289	1233	2	.	.	PUNCT
ftr-289	1234	1	see	see	VERB
ftr-289	1234	2	,	,	PUNCT
ftr-289	1234	3	e.g.	e.g.	ADV
ftr-289	1234	4	,	,	PUNCT
ftr-289	1234	5	kay	kay	PROPN
ftr-289	1234	6	bell	bell	PROPN
ftr-289	1234	7	,	,	PUNCT
ftr-289	1234	8	what	what	PRON
ftr-289	1234	9	triggers	trigger	VERB
ftr-289	1234	10	an	an	DET
ftr-289	1234	11	irs	irs	PROPN
ftr-289	1234	12	audit	audit	NOUN
ftr-289	1234	13	?	?	PUNCT
ftr-289	1234	14	,	,	PUNCT
ftr-289	1234	15	msn	msn	PROPN
ftr-289	1234	16	money	money	NOUN
ftr-289	1234	17	,	,	PUNCT
ftr-289	1234	18	apr	apr	NOUN
ftr-289	1234	19	.	.	PROPN
ftr-289	1234	20	8	8	NUM
ftr-289	1234	21	,	,	PUNCT
ftr-289	1234	22	2013	2013	NUM
ftr-289	1234	23	,	,	PUNCT
ftr-289	1234	24	http://money.msn.com/tax-tips/post.aspx?post=9563ea68-b39c-49b5-b2bdbd55d2a99c1f	http://money.msn.com/tax-tips/post.aspx?post=9563ea68-b39c-49b5-b2bdbd55d2a99c1f	X
ftr-289	1235	1	[	[	X
ftr-289	1235	2	hereinafter	hereinafter	NOUN
ftr-289	1235	3	bell	bell	NOUN
ftr-289	1235	4	,	,	PUNCT
ftr-289	1235	5	irs	irs	PROPN
ftr-289	1235	6	audit	audit	NOUN
ftr-289	1235	7	trigger	trigger	NOUN
ftr-289	1235	8	]	]	X
ftr-289	1235	9	;	;	PUNCT
ftr-289	1235	10	joy	joy	PROPN
ftr-289	1235	11	taylor	taylor	PROPN
ftr-289	1235	12	,	,	PUNCT
ftr-289	1235	13	14	14	NUM
ftr-289	1235	14	irs	irs	PROPN
ftr-289	1235	15	audit	audit	NOUN
ftr-289	1235	16	red	red	ADJ
ftr-289	1235	17	2014	2014	NUM
ftr-289	1235	18	]	]	PUNCT
ftr-289	1235	19	concentrated	concentrated	ADJ
ftr-289	1235	20	enforcement	enforcement	NOUN
ftr-289	1235	21	375	375	NUM
ftr-289	1235	22	hand	hand	NOUN
ftr-289	1235	23	,	,	PUNCT
ftr-289	1235	24	while	while	SCONJ
ftr-289	1235	25	news	news	NOUN
ftr-289	1235	26	media	medium	NOUN
ftr-289	1235	27	tend	tend	VERB
ftr-289	1235	28	to	to	PART
ftr-289	1235	29	highlight	highlight	VERB
ftr-289	1235	30	the	the	DET
ftr-289	1235	31	audit	audit	NOUN
ftr-289	1235	32	triggers	trigger	NOUN
ftr-289	1235	33	,	,	PUNCT
ftr-289	1235	34	their	their	PRON
ftr-289	1235	35	doing	do	VERB
ftr-289	1235	36	so	so	ADV
ftr-289	1235	37	also	also	ADV
ftr-289	1235	38	tends	tend	VERB
ftr-289	1235	39	to	to	AUX
ftr-289	1235	40	either	either	CCONJ
ftr-289	1235	41	implicitly	implicitly	ADV
ftr-289	1235	42	or	or	CCONJ
ftr-289	1235	43	explicitly	explicitly	ADV
ftr-289	1235	44	convey	convey	VERB
ftr-289	1235	45	the	the	DET
ftr-289	1235	46	message	message	NOUN
ftr-289	1235	47	that	that	SCONJ
ftr-289	1235	48	“	"	PUNCT
ftr-289	1235	49	[	[	X
ftr-289	1235	50	s]imple	s]imple	X
ftr-289	1235	51	,	,	PUNCT
ftr-289	1235	52	plain	plain	ADJ
ftr-289	1235	53	-	-	PUNCT
ftr-289	1235	54	vanilla	vanilla	NOUN
ftr-289	1235	55	returns	return	NOUN
ftr-289	1235	56	are	be	AUX
ftr-289	1235	57	fairly	fairly	ADV
ftr-289	1235	58	safe	safe	ADJ
ftr-289	1235	59	.	.	PUNCT
ftr-289	1235	60	”	"	PUNCT
ftr-289	1236	1	205	205	NUM
ftr-289	1236	2	as	as	ADP
ftr-289	1236	3	a	a	DET
ftr-289	1236	4	result	result	NOUN
ftr-289	1236	5	,	,	PUNCT
ftr-289	1236	6	publicity	publicity	NOUN
ftr-289	1236	7	regarding	regard	VERB
ftr-289	1236	8	the	the	DET
ftr-289	1236	9	dif	dif	ADJ
ftr-289	1236	10	score	score	NOUN
ftr-289	1236	11	alone	alone	ADV
ftr-289	1236	12	may	may	AUX
ftr-289	1236	13	convince	convince	VERB
ftr-289	1236	14	taxpayers	taxpayer	NOUN
ftr-289	1236	15	that	that	SCONJ
ftr-289	1236	16	if	if	SCONJ
ftr-289	1236	17	they	they	PRON
ftr-289	1236	18	avoid	avoid	VERB
ftr-289	1236	19	audit	audit	NOUN
ftr-289	1236	20	triggers	trigger	NOUN
ftr-289	1236	21	,	,	PUNCT
ftr-289	1236	22	then	then	ADV
ftr-289	1236	23	they	they	PRON
ftr-289	1236	24	need	need	AUX
ftr-289	1236	25	not	not	PART
ftr-289	1236	26	worry	worry	VERB
ftr-289	1236	27	much	much	ADV
ftr-289	1236	28	about	about	ADP
ftr-289	1236	29	the	the	DET
ftr-289	1236	30	possibility	possibility	NOUN
ftr-289	1236	31	of	of	ADP
ftr-289	1236	32	audit	audit	NOUN
ftr-289	1236	33	.	.	PUNCT
ftr-289	1237	1	publicity	publicity	NOUN
ftr-289	1237	2	regarding	regard	VERB
ftr-289	1237	3	concentrated	concentrated	ADJ
ftr-289	1237	4	enforcement	enforcement	NOUN
ftr-289	1237	5	may	may	AUX
ftr-289	1237	6	enhance	enhance	VERB
ftr-289	1237	7	the	the	DET
ftr-289	1237	8	perceived	perceive	VERB
ftr-289	1237	9	likelihood	likelihood	NOUN
ftr-289	1237	10	of	of	ADP
ftr-289	1237	11	audit	audit	NOUN
ftr-289	1237	12	without	without	ADP
ftr-289	1237	13	similarly	similarly	ADV
ftr-289	1237	14	conveying	convey	VERB
ftr-289	1237	15	a	a	DET
ftr-289	1237	16	sense	sense	NOUN
ftr-289	1237	17	of	of	ADP
ftr-289	1237	18	safety	safety	NOUN
ftr-289	1237	19	.	.	PUNCT
ftr-289	1238	1	206	206	NUM
ftr-289	1238	2	as	as	SCONJ
ftr-289	1238	3	alluded	allude	VERB
ftr-289	1238	4	to	to	ADP
ftr-289	1238	5	previously	previously	ADV
ftr-289	1238	6	,	,	PUNCT
ftr-289	1238	7	the	the	DET
ftr-289	1238	8	irs	irs	PROPN
ftr-289	1238	9	has	have	AUX
ftr-289	1238	10	used	use	VERB
ftr-289	1238	11	some	some	DET
ftr-289	1238	12	local	local	ADJ
ftr-289	1238	13	compliance	compliance	NOUN
ftr-289	1238	14	projects	project	NOUN
ftr-289	1238	15	to	to	PART
ftr-289	1238	16	focus	focus	VERB
ftr-289	1238	17	on	on	ADP
ftr-289	1238	18	taxpayers	taxpayer	NOUN
ftr-289	1238	19	.	.	PUNCT
ftr-289	1239	1	207	207	NUM
ftr-289	1239	2	media	medium	NOUN
ftr-289	1239	3	attention	attention	NOUN
ftr-289	1239	4	has	have	AUX
ftr-289	1239	5	flagged	flag	VERB
ftr-289	1239	6	and	and	CCONJ
ftr-289	1239	7	highlighted	highlight	VERB
ftr-289	1239	8	many	many	ADJ
ftr-289	1239	9	such	such	ADJ
ftr-289	1239	10	projects	project	NOUN
ftr-289	1239	11	,	,	PUNCT
ftr-289	1239	12	including	include	VERB
ftr-289	1239	13	employers	employer	NOUN
ftr-289	1239	14	classifying	classify	VERB
ftr-289	1239	15	employees	employee	NOUN
ftr-289	1239	16	as	as	ADP
ftr-289	1239	17	independent	independent	ADJ
ftr-289	1239	18	contractors	contractor	NOUN
ftr-289	1239	19	,	,	PUNCT
ftr-289	1239	20	208	208	NUM
ftr-289	1239	21	tax	tax	NOUN
ftr-289	1239	22	shelters	shelter	NOUN
ftr-289	1239	23	,	,	PUNCT
ftr-289	1239	24	209	209	NUM
ftr-289	1239	25	misuse	misuse	NOUN
ftr-289	1239	26	of	of	ADP
ftr-289	1239	27	the	the	DET
ftr-289	1239	28	ira	ira	PROPN
ftr-289	1239	29	rules	rule	NOUN
ftr-289	1239	30	,	,	PUNCT
ftr-289	1239	31	210	210	NUM
ftr-289	1239	32	fraud	fraud	NOUN
ftr-289	1239	33	and	and	CCONJ
ftr-289	1239	34	identity	identity	NOUN
ftr-289	1239	35	theft	theft	NOUN
ftr-289	1239	36	,	,	PUNCT
ftr-289	1239	37	211	211	NUM
ftr-289	1239	38	and	and	CCONJ
ftr-289	1239	39	offshore	offshore	ADJ
ftr-289	1239	40	tax	tax	NOUN
ftr-289	1239	41	evasion	evasion	NOUN
ftr-289	1239	42	,	,	PUNCT
ftr-289	1239	43	212	212	NUM
ftr-289	1239	44	to	to	PART
ftr-289	1239	45	name	name	VERB
ftr-289	1239	46	a	a	DET
ftr-289	1239	47	few	few	ADJ
ftr-289	1239	48	examples	example	NOUN
ftr-289	1239	49	.	.	PUNCT
ftr-289	1240	1	news	news	NOUN
ftr-289	1240	2	outlets	outlet	NOUN
ftr-289	1240	3	also	also	ADV
ftr-289	1240	4	recently	recently	ADV
ftr-289	1240	5	reported	report	VERB
ftr-289	1240	6	that	that	SCONJ
ftr-289	1240	7	the	the	DET
ftr-289	1240	8	irs	irs	PROPN
ftr-289	1240	9	sent	send	VERB
ftr-289	1240	10	letters	letter	NOUN
ftr-289	1240	11	to	to	ADP
ftr-289	1240	12	a	a	DET
ftr-289	1240	13	group	group	NOUN
ftr-289	1240	14	of	of	ADP
ftr-289	1240	15	20,000	20,000	NUM
ftr-289	1240	16	small	small	ADJ
ftr-289	1240	17	business	business	NOUN
ftr-289	1240	18	owners	owner	NOUN
ftr-289	1240	19	questioning	question	VERB
ftr-289	1240	20	whether	whether	SCONJ
ftr-289	1240	21	they	they	PRON
ftr-289	1240	22	had	have	AUX
ftr-289	1240	23	understated	understate	VERB
ftr-289	1240	24	their	their	PRON
ftr-289	1240	25	cash	cash	NOUN
ftr-289	1240	26	receipts	receipt	NOUN
ftr-289	1240	27	.	.	PUNCT
ftr-289	1240	28	213	213	NUM
ftr-289	1240	29	additionally	additionally	ADV
ftr-289	1240	30	,	,	PUNCT
ftr-289	1240	31	as	as	SCONJ
ftr-289	1240	32	suggested	suggest	VERB
ftr-289	1240	33	previously	previously	ADV
ftr-289	1240	34	,	,	PUNCT
ftr-289	1240	35	hmrc	hmrc	NOUN
ftr-289	1240	36	’s	’s	PART
ftr-289	1240	37	use	use	NOUN
ftr-289	1240	38	of	of	ADP
ftr-289	1240	39	tax	tax	NOUN
ftr-289	1240	40	flags	flag	NOUN
ftr-289	1240	41	,	,	PUNCT
ftr-289	1240	42	kiplinger	kiplinger	PROPN
ftr-289	1240	43	,	,	PUNCT
ftr-289	1240	44	last	last	ADV
ftr-289	1240	45	accessed	access	VERB
ftr-289	1240	46	sept	sept	PROPN
ftr-289	1240	47	.	.	PROPN
ftr-289	1240	48	2014	2014	NUM
ftr-289	1240	49	,	,	PUNCT
ftr-289	1240	50	http://www.kiplinger.com/article/	http://www.kiplinger.com/article/	ADP
ftr-289	1240	51	taxes	taxis	NOUN
ftr-289	1240	52	/	/	SYM
ftr-289	1240	53	t054	t054	PROPN
ftr-289	1240	54	-	-	PUNCT
ftr-289	1240	55	c000	c000	PROPN
ftr-289	1240	56	-	-	PUNCT
ftr-289	1240	57	s001	s001	PROPN
ftr-289	1240	58	-	-	PUNCT
ftr-289	1240	59	irs	irs	PROPN
ftr-289	1240	60	-	-	PUNCT
ftr-289	1240	61	audit	audit	NOUN
ftr-289	1240	62	-	-	PUNCT
ftr-289	1240	63	red	red	VERB
ftr-289	1240	64	-	-	PUNCT
ftr-289	1240	65	flags	flag	NOUN
ftr-289	1240	66	-	-	PUNCT
ftr-289	1240	67	the	the	DET
ftr-289	1240	68	-	-	PUNCT
ftr-289	1240	69	dirty	dirty	NOUN
ftr-289	1240	70	-	-	PUNCT
ftr-289	1240	71	dozen.html	dozen.html	NOUN
ftr-289	1240	72	;	;	PUNCT
ftr-289	1240	73	the	the	DET
ftr-289	1240	74	top	top	ADJ
ftr-289	1240	75	ten	ten	NUM
ftr-289	1240	76	tax	tax	NOUN
ftr-289	1240	77	audit	audit	NOUN
ftr-289	1240	78	triggers	trigger	NOUN
ftr-289	1240	79	,	,	PUNCT
ftr-289	1240	80	h&r	h&r	PROPN
ftr-289	1240	81	block	block	NOUN
ftr-289	1240	82	,	,	PUNCT
ftr-289	1240	83	mar	mar	PROPN
ftr-289	1240	84	.	.	PROPN
ftr-289	1240	85	8	8	NUM
ftr-289	1240	86	,	,	PUNCT
ftr-289	1240	87	2013	2013	NUM
ftr-289	1240	88	,	,	PUNCT
ftr-289	1240	89	http://blogs.hrblock.com/2013/03/08/	http://blogs.hrblock.com/2013/03/08/	PROPN
ftr-289	1241	1	the	the	DET
ftr-289	1241	2	-	-	PUNCT
ftr-289	1241	3	top-10	top-10	NOUN
ftr-289	1241	4	-	-	PUNCT
ftr-289	1241	5	tax	tax	NOUN
ftr-289	1241	6	-	-	PUNCT
ftr-289	1241	7	audit	audit	NOUN
ftr-289	1241	8	-	-	PUNCT
ftr-289	1241	9	triggers/	triggers/	NUM
ftr-289	1241	10	;	;	PUNCT
ftr-289	1241	11	robert	robert	PROPN
ftr-289	1241	12	w.	w.	PROPN
ftr-289	1241	13	wood	wood	PROPN
ftr-289	1241	14	,	,	PUNCT
ftr-289	1241	15	shhh	shhh	INTJ
ftr-289	1241	16	,	,	PUNCT
ftr-289	1241	17	home	home	NOUN
ftr-289	1241	18	office	office	NOUN
ftr-289	1241	19	and	and	CCONJ
ftr-289	1241	20	other	other	ADJ
ftr-289	1241	21	irs	irs	PROPN
ftr-289	1241	22	audit	audit	NOUN
ftr-289	1241	23	trigger	trigger	NOUN
ftr-289	1241	24	secrets	secret	NOUN
ftr-289	1241	25	,	,	PUNCT
ftr-289	1241	26	forbes	forbes	PROPN
ftr-289	1241	27	,	,	PUNCT
ftr-289	1241	28	jan	jan	PROPN
ftr-289	1241	29	.	.	PROPN
ftr-289	1241	30	25	25	NUM
ftr-289	1241	31	,	,	PUNCT
ftr-289	1241	32	2013	2013	NUM
ftr-289	1241	33	,	,	PUNCT
ftr-289	1241	34	http://www.forbes.com/sites/	http://www.forbes.com/sites/	PUNCT
ftr-289	1241	35	robertwood/2013/01/25	robertwood/2013/01/25	NOUN
ftr-289	1241	36	/	/	SYM
ftr-289	1241	37	shhh	shhh	ADJ
ftr-289	1241	38	-	-	PUNCT
ftr-289	1241	39	home	home	NOUN
ftr-289	1241	40	-	-	PUNCT
ftr-289	1241	41	office	office	NOUN
ftr-289	1241	42	-	-	PUNCT
ftr-289	1241	43	and	and	CCONJ
ftr-289	1241	44	-	-	PUNCT
ftr-289	1241	45	other	other	ADJ
ftr-289	1241	46	-	-	PUNCT
ftr-289	1241	47	irs	irs	PROPN
ftr-289	1241	48	-	-	PUNCT
ftr-289	1241	49	audit	audit	NOUN
ftr-289	1241	50	-	-	PUNCT
ftr-289	1241	51	trigger	trigger	NOUN
ftr-289	1241	52	-	-	PUNCT
ftr-289	1241	53	secrets/.	secrets/.	NOUN
ftr-289	1241	54	205	205	NUM
ftr-289	1241	55	.	.	PUNCT
ftr-289	1242	1	bell	bell	PROPN
ftr-289	1242	2	,	,	PUNCT
ftr-289	1242	3	irs	irs	PROPN
ftr-289	1242	4	audit	audit	NOUN
ftr-289	1242	5	trigger	trigger	NOUN
ftr-289	1242	6	,	,	PUNCT
ftr-289	1242	7	supra	supra	PROPN
ftr-289	1242	8	note	note	NOUN
ftr-289	1242	9	204	204	NUM
ftr-289	1242	10	.	.	PUNCT
ftr-289	1242	11	206	206	NUM
ftr-289	1242	12	.	.	PUNCT
ftr-289	1243	1	cf	cf	NOUN
ftr-289	1243	2	.	.	PUNCT
ftr-289	1244	1	morse	morse	PROPN
ftr-289	1244	2	et	et	PROPN
ftr-289	1244	3	al	al	PROPN
ftr-289	1244	4	.	.	PROPN
ftr-289	1244	5	,	,	PUNCT
ftr-289	1244	6	cash	cash	NOUN
ftr-289	1244	7	businesses	business	NOUN
ftr-289	1244	8	,	,	PUNCT
ftr-289	1244	9	supra	supra	PROPN
ftr-289	1244	10	note	note	PROPN
ftr-289	1244	11	148	148	NUM
ftr-289	1244	12	,	,	PUNCT
ftr-289	1244	13	at	at	ADP
ftr-289	1244	14	64	64	NUM
ftr-289	1244	15	(	(	PUNCT
ftr-289	1244	16	suggesting	suggest	VERB
ftr-289	1244	17	more	more	ADJ
ftr-289	1244	18	publicity	publicity	NOUN
ftr-289	1244	19	of	of	ADP
ftr-289	1244	20	cash	cash	NOUN
ftr-289	1244	21	business	business	NOUN
ftr-289	1244	22	taxpayer	taxpayer	NOUN
ftr-289	1244	23	audits	audits	PROPN
ftr-289	1244	24	)	)	PUNCT
ftr-289	1244	25	.	.	PUNCT
ftr-289	1245	1	207	207	NUM
ftr-289	1245	2	.	.	PUNCT
ftr-289	1246	1	the	the	DET
ftr-289	1246	2	examination	examination	NOUN
ftr-289	1246	3	(	(	PUNCT
ftr-289	1246	4	audit	audit	NOUN
ftr-289	1246	5	)	)	PUNCT
ftr-289	1246	6	process	process	NOUN
ftr-289	1246	7	,	,	PUNCT
ftr-289	1246	8	supra	supra	PROPN
ftr-289	1246	9	note	note	NOUN
ftr-289	1246	10	42	42	NUM
ftr-289	1246	11	.	.	PUNCT
ftr-289	1247	1	limited	limited	ADJ
ftr-289	1247	2	information	information	NOUN
ftr-289	1247	3	exists	exist	VERB
ftr-289	1247	4	about	about	ADP
ftr-289	1247	5	how	how	SCONJ
ftr-289	1247	6	and	and	CCONJ
ftr-289	1247	7	when	when	SCONJ
ftr-289	1247	8	the	the	DET
ftr-289	1247	9	irs	irs	PROPN
ftr-289	1247	10	uses	use	VERB
ftr-289	1247	11	such	such	ADJ
ftr-289	1247	12	projects	project	NOUN
ftr-289	1247	13	.	.	PUNCT
ftr-289	1248	1	for	for	ADP
ftr-289	1248	2	an	an	DET
ftr-289	1248	3	older	old	ADJ
ftr-289	1248	4	explanation	explanation	NOUN
ftr-289	1248	5	,	,	PUNCT
ftr-289	1248	6	see	see	VERB
ftr-289	1248	7	irs	irs	PROPN
ftr-289	1248	8	’	'	PUNCT
ftr-289	1248	9	return	return	NOUN
ftr-289	1248	10	selection	selection	NOUN
ftr-289	1248	11	process	process	NOUN
ftr-289	1248	12	,	,	PUNCT
ftr-289	1248	13	supra	supra	PROPN
ftr-289	1248	14	note	note	NOUN
ftr-289	1248	15	42	42	NUM
ftr-289	1248	16	.	.	PUNCT
ftr-289	1249	1	208	208	NUM
ftr-289	1249	2	.	.	PUNCT
ftr-289	1249	3	angus	angus	PROPN
ftr-289	1249	4	loten	loten	PROPN
ftr-289	1249	5	&	&	CCONJ
ftr-289	1249	6	emily	emily	PROPN
ftr-289	1249	7	maltby	maltby	PROPN
ftr-289	1249	8	,	,	PUNCT
ftr-289	1249	9	payroll	payroll	NOUN
ftr-289	1249	10	audits	audit	NOUN
ftr-289	1249	11	put	put	VERB
ftr-289	1249	12	small	small	ADJ
ftr-289	1249	13	employers	employer	NOUN
ftr-289	1249	14	on	on	ADP
ftr-289	1249	15	edge	edge	NOUN
ftr-289	1249	16	,	,	PUNCT
ftr-289	1249	17	wall	wall	PROPN
ftr-289	1249	18	st	st	PROPN
ftr-289	1249	19	.	.	PROPN
ftr-289	1249	20	j.	j.	PROPN
ftr-289	1249	21	,	,	PUNCT
ftr-289	1249	22	mar	mar	PROPN
ftr-289	1249	23	.	.	PROPN
ftr-289	1249	24	13	13	NUM
ftr-289	1249	25	,	,	PUNCT
ftr-289	1249	26	2013	2013	NUM
ftr-289	1249	27	,	,	PUNCT
ftr-289	1249	28	at	at	ADP
ftr-289	1249	29	b6	b6	NOUN
ftr-289	1249	30	.	.	PUNCT
ftr-289	1250	1	209	209	NUM
ftr-289	1250	2	.	.	PUNCT
ftr-289	1251	1	andrew	andrew	PROPN
ftr-289	1251	2	zajac	zajac	PROPN
ftr-289	1251	3	&	&	CCONJ
ftr-289	1251	4	jesse	jesse	PROPN
ftr-289	1251	5	drucker	drucker	PROPN
ftr-289	1251	6	,	,	PUNCT
ftr-289	1251	7	ray	ray	PROPN
ftr-289	1251	8	lane	lane	PROPN
ftr-289	1251	9	rode	ride	VERB
ftr-289	1251	10	tech	tech	NOUN
ftr-289	1251	11	boom	boom	NOUN
ftr-289	1251	12	taxshelter	taxshelter	NOUN
ftr-289	1251	13	wave	wave	NOUN
ftr-289	1251	14	broken	break	VERB
ftr-289	1251	15	by	by	ADP
ftr-289	1251	16	irs	irs	PROPN
ftr-289	1251	17	,	,	PUNCT
ftr-289	1251	18	bloomberg	bloomberg	PROPN
ftr-289	1251	19	news	news	PROPN
ftr-289	1251	20	,	,	PUNCT
ftr-289	1251	21	jun	jun	PROPN
ftr-289	1251	22	.	.	PROPN
ftr-289	1251	23	8	8	NUM
ftr-289	1251	24	,	,	PUNCT
ftr-289	1251	25	2013	2013	NUM
ftr-289	1251	26	,	,	PUNCT
ftr-289	1251	27	http://www	http://www	PROPN
ftr-289	1251	28	.	.	PROPN
ftr-289	1251	29	businessweek.com/news/2013-06-07/ray-lane-rode-tech-boom-tax-shelter-wave-bro	businessweek.com/news/2013-06-07/ray-lane-rode-tech-boom-tax-shelter-wave-bro	PROPN
ftr-289	1251	30	ken	ken	PROPN
ftr-289	1251	31	-	-	PUNCT
ftr-289	1251	32	by	by	ADP
ftr-289	1251	33	-	-	PUNCT
ftr-289	1251	34	irs	irs	PROPN
ftr-289	1251	35	-	-	PUNCT
ftr-289	1251	36	enforcement	enforcement	NOUN
ftr-289	1251	37	project#p2	project#p2	NOUN
ftr-289	1251	38	.	.	PROPN
ftr-289	1251	39	210	210	NUM
ftr-289	1251	40	.	.	PUNCT
ftr-289	1252	1	ashlea	ashlea	ADV
ftr-289	1252	2	ebeling	ebeling	PROPN
ftr-289	1252	3	,	,	PUNCT
ftr-289	1252	4	the	the	DET
ftr-289	1252	5	new	new	ADJ
ftr-289	1252	6	threat	threat	NOUN
ftr-289	1252	7	to	to	ADP
ftr-289	1252	8	your	your	PRON
ftr-289	1252	9	ira	ira	PROPN
ftr-289	1252	10	:	:	PUNCT
ftr-289	1252	11	an	an	DET
ftr-289	1252	12	irs	irs	PROPN
ftr-289	1252	13	crackdown	crackdown	NOUN
ftr-289	1252	14	,	,	PUNCT
ftr-289	1252	15	forbes	forbes	PROPN
ftr-289	1252	16	,	,	PUNCT
ftr-289	1252	17	sept	sept	PROPN
ftr-289	1252	18	.	.	PROPN
ftr-289	1252	19	9	9	NUM
ftr-289	1252	20	,	,	PUNCT
ftr-289	1252	21	2010	2010	NUM
ftr-289	1252	22	,	,	PUNCT
ftr-289	1252	23	http://www.forbes.com/forbes/2010/0927/investingwithdrawal-penalty-irs-new-threat-to-ira.html	http://www.forbes.com/forbes/2010/0927/investingwithdrawal-penalty-irs-new-threat-to-ira.html	PROPN
ftr-289	1252	24	.	.	PUNCT
ftr-289	1253	1	211	211	NUM
ftr-289	1253	2	.	.	PUNCT
ftr-289	1254	1	phyllis	phyllis	PROPN
ftr-289	1254	2	furman	furman	PROPN
ftr-289	1254	3	,	,	PUNCT
ftr-289	1254	4	money	money	NOUN
ftr-289	1254	5	matters	matter	VERB
ftr-289	1254	6	:	:	PUNCT
ftr-289	1254	7	the	the	DET
ftr-289	1254	8	irs	irs	PROPN
ftr-289	1254	9	is	be	AUX
ftr-289	1254	10	on	on	ADP
ftr-289	1254	11	strict	strict	ADJ
ftr-289	1254	12	crackdown	crackdown	NOUN
ftr-289	1254	13	of	of	ADP
ftr-289	1254	14	taxpayers	taxpayer	NOUN
ftr-289	1254	15	who	who	PRON
ftr-289	1254	16	attempt	attempt	VERB
ftr-289	1254	17	fraud	fraud	NOUN
ftr-289	1254	18	,	,	PUNCT
ftr-289	1254	19	identity	identity	NOUN
ftr-289	1254	20	theft	theft	NOUN
ftr-289	1254	21	,	,	PUNCT
ftr-289	1254	22	daily	daily	PROPN
ftr-289	1254	23	news	news	NOUN
ftr-289	1254	24	,	,	PUNCT
ftr-289	1254	25	apr	apr	PROPN
ftr-289	1254	26	.	.	PROPN
ftr-289	1254	27	9	9	NUM
ftr-289	1254	28	,	,	PUNCT
ftr-289	1254	29	2011	2011	NUM
ftr-289	1254	30	,	,	PUNCT
ftr-289	1254	31	http://www.nydailynews.com/news/money/money-matters-irs-strict-enforcementpro	http://www.nydailynews.com/news/money/money-matters-irs-strict-enforcementpro	ADJ
ftr-289	1254	32	ject	ject	PROPN
ftr-289	1254	33	-	-	PUNCT
ftr-289	1254	34	taxpayers	taxpayer	NOUN
ftr-289	1254	35	-	-	PUNCT
ftr-289	1254	36	attempt	attempt	NOUN
ftr-289	1254	37	-	-	PUNCT
ftr-289	1254	38	fraud	fraud	NOUN
ftr-289	1254	39	-	-	PUNCT
ftr-289	1254	40	identity	identity	NOUN
ftr-289	1254	41	-	-	PUNCT
ftr-289	1254	42	theft	theft	NOUN
ftr-289	1254	43	-	-	PUNCT
ftr-289	1254	44	article-1.111868	article-1.111868	ADJ
ftr-289	1254	45	.	.	PUNCT
ftr-289	1255	1	212	212	NUM
ftr-289	1255	2	.	.	PUNCT
ftr-289	1256	1	ubs	ubs	PROPN
ftr-289	1256	2	tax	tax	PROPN
ftr-289	1256	3	crackdown	crackdown	NOUN
ftr-289	1256	4	widens	widen	VERB
ftr-289	1256	5	,	,	PUNCT
ftr-289	1256	6	cnbc	cnbc	PROPN
ftr-289	1256	7	,	,	PUNCT
ftr-289	1256	8	aug	aug	PROPN
ftr-289	1256	9	.	.	PROPN
ftr-289	1256	10	17	17	NUM
ftr-289	1256	11	,	,	PUNCT
ftr-289	1256	12	2009	2009	NUM
ftr-289	1256	13	,	,	PUNCT
ftr-289	1256	14	http://video.cnbc.com/gallery/?video=1217031897	http://video.cnbc.com/gallery/?video=1217031897	PROPN
ftr-289	1256	15	.	.	PUNCT
ftr-289	1256	16	213	213	NUM
ftr-289	1256	17	.	.	PUNCT
ftr-289	1257	1	bernie	bernie	PROPN
ftr-289	1257	2	becker	becker	PROPN
ftr-289	1257	3	,	,	PUNCT
ftr-289	1257	4	small	small	ADJ
ftr-289	1257	5	business	business	NOUN
ftr-289	1257	6	panel	panel	NOUN
ftr-289	1257	7	presses	press	VERB
ftr-289	1257	8	irs	irs	PROPN
ftr-289	1257	9	over	over	ADP
ftr-289	1257	10	outreach	outreach	NOUN
ftr-289	1257	11	,	,	PUNCT
ftr-289	1257	12	hill	hill	PROPN
ftr-289	1257	13	,	,	PUNCT
ftr-289	1257	14	aug	aug	PROPN
ftr-289	1257	15	.	.	PROPN
ftr-289	1257	16	9	9	NUM
ftr-289	1257	17	,	,	PUNCT
ftr-289	1257	18	2013	2013	NUM
ftr-289	1257	19	,	,	PUNCT
ftr-289	1257	20	http://thehill.com/blogs/on-the-money/domestic-taxes/316301small-business-panel-presses-irs-over-outreach	http://thehill.com/blogs/on-the-money/domestic-taxes/316301small-business-panel-presses-irs-over-outreach	PROPN
ftr-289	1257	21	;	;	PUNCT
ftr-289	1257	22	critics	critic	NOUN
ftr-289	1257	23	question	question	VERB
ftr-289	1257	24	irs	irs	PROPN
ftr-289	1257	25	initiative	initiative	NOUN
ftr-289	1257	26	targeting	target	VERB
ftr-289	1257	27	small	small	ADJ
ftr-289	1257	28	businesses	business	NOUN
ftr-289	1257	29	,	,	PUNCT
ftr-289	1257	30	foxnews.com	foxnews.com	X
ftr-289	1257	31	,	,	PUNCT
ftr-289	1257	32	aug	aug	PROPN
ftr-289	1257	33	.	.	PROPN
ftr-289	1257	34	10	10	NUM
ftr-289	1257	35	,	,	PUNCT
ftr-289	1257	36	2013	2013	NUM
ftr-289	1257	37	,	,	PUNCT
ftr-289	1257	38	http://www.foxnews	http://www.foxnew	NOUN
ftr-289	1257	39	.	.	PUNCT
ftr-289	1258	1	http://www.nydailynews.com/news/money/money-matters-irs-strict-en	http://www.nydailynews.com/news/money/money-matters-irs-strict-en	PROPN
ftr-289	1258	2	376	376	NUM
ftr-289	1258	3	florida	florida	PROPN
ftr-289	1258	4	tax	tax	NOUN
ftr-289	1258	5	review	review	NOUN
ftr-289	1258	6	[	[	X
ftr-289	1258	7	vol	vol	NOUN
ftr-289	1258	8	.	.	PUNCT
ftr-289	1259	1	16:6	16:6	NUM
ftr-289	1259	2	campaigns	campaign	NOUN
ftr-289	1259	3	has	have	AUX
ftr-289	1259	4	garnered	garner	VERB
ftr-289	1259	5	substantial	substantial	ADJ
ftr-289	1259	6	media	medium	NOUN
ftr-289	1259	7	coverage	coverage	NOUN
ftr-289	1259	8	of	of	ADP
ftr-289	1259	9	its	its	PRON
ftr-289	1259	10	enforcement	enforcement	NOUN
ftr-289	1259	11	efforts	effort	NOUN
ftr-289	1259	12	.	.	PUNCT
ftr-289	1260	1	214	214	NUM
ftr-289	1260	2	it	it	PRON
ftr-289	1260	3	is	be	AUX
ftr-289	1260	4	difficult	difficult	ADJ
ftr-289	1260	5	to	to	PART
ftr-289	1260	6	determine	determine	VERB
ftr-289	1260	7	the	the	DET
ftr-289	1260	8	extent	extent	NOUN
ftr-289	1260	9	to	to	PART
ftr-289	1260	10	which	which	PRON
ftr-289	1260	11	the	the	DET
ftr-289	1260	12	media	medium	NOUN
ftr-289	1260	13	has	have	AUX
ftr-289	1260	14	covered	cover	VERB
ftr-289	1260	15	the	the	DET
ftr-289	1260	16	irs	irs	PROPN
ftr-289	1260	17	’s	’s	PART
ftr-289	1260	18	projects	project	NOUN
ftr-289	1260	19	in	in	ADP
ftr-289	1260	20	the	the	DET
ftr-289	1260	21	absence	absence	NOUN
ftr-289	1260	22	of	of	ADP
ftr-289	1260	23	information	information	NOUN
ftr-289	1260	24	about	about	ADP
ftr-289	1260	25	how	how	SCONJ
ftr-289	1260	26	many	many	ADJ
ftr-289	1260	27	projects	project	NOUN
ftr-289	1260	28	the	the	DET
ftr-289	1260	29	irs	irs	PROPN
ftr-289	1260	30	has	have	AUX
ftr-289	1260	31	engaged	engage	VERB
ftr-289	1260	32	in	in	ADP
ftr-289	1260	33	and	and	CCONJ
ftr-289	1260	34	publicized	publicize	VERB
ftr-289	1260	35	versus	versus	ADP
ftr-289	1260	36	how	how	SCONJ
ftr-289	1260	37	many	many	ADJ
ftr-289	1260	38	projects	project	VERB
ftr-289	1260	39	the	the	DET
ftr-289	1260	40	irs	irs	PROPN
ftr-289	1260	41	has	have	AUX
ftr-289	1260	42	engaged	engage	VERB
ftr-289	1260	43	in	in	ADP
ftr-289	1260	44	and	and	CCONJ
ftr-289	1260	45	not	not	PART
ftr-289	1260	46	publicized	publicize	VERB
ftr-289	1260	47	.	.	PUNCT
ftr-289	1261	1	215	215	NUM
ftr-289	1261	2	nonetheless	nonetheless	ADV
ftr-289	1261	3	,	,	PUNCT
ftr-289	1261	4	evidence	evidence	NOUN
ftr-289	1261	5	of	of	ADP
ftr-289	1261	6	the	the	DET
ftr-289	1261	7	media	media	NOUN
ftr-289	1261	8	attention	attention	NOUN
ftr-289	1261	9	to	to	ADP
ftr-289	1261	10	perceived	perceive	VERB
ftr-289	1261	11	enforcement	enforcement	NOUN
ftr-289	1261	12	projects	project	NOUN
ftr-289	1261	13	suggests	suggest	VERB
ftr-289	1261	14	concentrated	concentrated	ADJ
ftr-289	1261	15	enforcement	enforcement	NOUN
ftr-289	1261	16	is	be	AUX
ftr-289	1261	17	likely	likely	ADJ
ftr-289	1261	18	to	to	PART
ftr-289	1261	19	increase	increase	VERB
ftr-289	1261	20	the	the	DET
ftr-289	1261	21	saliency	saliency	NOUN
ftr-289	1261	22	of	of	ADP
ftr-289	1261	23	irs	irs	PROPN
ftr-289	1261	24	enforcement	enforcement	NOUN
ftr-289	1261	25	.	.	PUNCT
ftr-289	1262	1	216	216	NUM
ftr-289	1262	2	one	one	NUM
ftr-289	1262	3	potential	potential	NOUN
ftr-289	1262	4	,	,	PUNCT
ftr-289	1262	5	perverse	perverse	ADJ
ftr-289	1262	6	side	side	NOUN
ftr-289	1262	7	effect	effect	NOUN
ftr-289	1262	8	of	of	ADP
ftr-289	1262	9	media	medium	NOUN
ftr-289	1262	10	attention	attention	NOUN
ftr-289	1262	11	to	to	ADP
ftr-289	1262	12	irs	irs	PROPN
ftr-289	1262	13	enforcement	enforcement	NOUN
ftr-289	1262	14	projects	project	NOUN
ftr-289	1262	15	could	could	AUX
ftr-289	1262	16	be	be	AUX
ftr-289	1262	17	that	that	SCONJ
ftr-289	1262	18	taxpayers	taxpayer	NOUN
ftr-289	1262	19	notice	notice	VERB
ftr-289	1262	20	the	the	DET
ftr-289	1262	21	enforcement	enforcement	NOUN
ftr-289	1262	22	projects	project	NOUN
ftr-289	1262	23	,	,	PUNCT
ftr-289	1262	24	but	but	CCONJ
ftr-289	1262	25	believe	believe	VERB
ftr-289	1262	26	that	that	SCONJ
ftr-289	1262	27	,	,	PUNCT
ftr-289	1262	28	as	as	ADV
ftr-289	1262	29	long	long	ADV
ftr-289	1262	30	as	as	SCONJ
ftr-289	1262	31	they	they	PRON
ftr-289	1262	32	are	be	AUX
ftr-289	1262	33	not	not	PART
ftr-289	1262	34	subject	subject	ADJ
ftr-289	1262	35	to	to	ADP
ftr-289	1262	36	an	an	DET
ftr-289	1262	37	enforcement	enforcement	NOUN
ftr-289	1262	38	project	project	NOUN
ftr-289	1262	39	at	at	ADP
ftr-289	1262	40	any	any	DET
ftr-289	1262	41	given	give	VERB
ftr-289	1262	42	time	time	NOUN
ftr-289	1262	43	,	,	PUNCT
ftr-289	1262	44	they	they	PRON
ftr-289	1262	45	are	be	AUX
ftr-289	1262	46	less	less	ADV
ftr-289	1262	47	likely	likely	ADJ
ftr-289	1262	48	to	to	PART
ftr-289	1262	49	be	be	AUX
ftr-289	1262	50	subject	subject	ADJ
ftr-289	1262	51	to	to	ADP
ftr-289	1262	52	enforcement	enforcement	NOUN
ftr-289	1262	53	.	.	PUNCT
ftr-289	1263	1	however	however	ADV
ftr-289	1263	2	,	,	PUNCT
ftr-289	1263	3	when	when	SCONJ
ftr-289	1263	4	cash	cash	NOUN
ftr-289	1263	5	business	business	NOUN
ftr-289	1263	6	taxpayers	taxpayer	NOUN
ftr-289	1263	7	underreport	underreport	VERB
ftr-289	1263	8	their	their	PRON
ftr-289	1263	9	tax	tax	NOUN
ftr-289	1263	10	liability	liability	NOUN
ftr-289	1263	11	,	,	PUNCT
ftr-289	1263	12	they	they	PRON
ftr-289	1263	13	typically	typically	ADV
ftr-289	1263	14	are	be	AUX
ftr-289	1263	15	underreporting	underreporte	VERB
ftr-289	1263	16	tax	tax	NOUN
ftr-289	1263	17	liability	liability	NOUN
ftr-289	1263	18	clearly	clearly	ADV
ftr-289	1263	19	owed	owe	VERB
ftr-289	1263	20	in	in	ADP
ftr-289	1263	21	a	a	DET
ftr-289	1263	22	manner	manner	NOUN
ftr-289	1263	23	that	that	PRON
ftr-289	1263	24	constitutes	constitute	VERB
ftr-289	1263	25	intentional	intentional	ADJ
ftr-289	1263	26	tax	tax	NOUN
ftr-289	1263	27	fraud	fraud	NOUN
ftr-289	1263	28	.	.	PUNCT
ftr-289	1264	1	there	there	PRON
ftr-289	1264	2	is	be	VERB
ftr-289	1264	3	no	no	DET
ftr-289	1264	4	statute	statute	NOUN
ftr-289	1264	5	of	of	ADP
ftr-289	1264	6	limitations	limitation	NOUN
ftr-289	1264	7	on	on	ADP
ftr-289	1264	8	such	such	ADJ
ftr-289	1264	9	fraud	fraud	NOUN
ftr-289	1264	10	.	.	PUNCT
ftr-289	1264	11	217	217	NUM
ftr-289	1264	12	if	if	SCONJ
ftr-289	1264	13	a	a	DET
ftr-289	1264	14	taxpayer	taxpayer	NOUN
ftr-289	1264	15	engages	engage	VERB
ftr-289	1264	16	in	in	ADP
ftr-289	1264	17	fraud	fraud	NOUN
ftr-289	1264	18	and	and	CCONJ
ftr-289	1264	19	the	the	DET
ftr-289	1264	20	irs	irs	PROPN
ftr-289	1264	21	can	can	AUX
ftr-289	1264	22	prove	prove	VERB
ftr-289	1264	23	the	the	DET
ftr-289	1264	24	fraud	fraud	NOUN
ftr-289	1264	25	,	,	PUNCT
ftr-289	1264	26	then	then	ADV
ftr-289	1264	27	a	a	DET
ftr-289	1264	28	future	future	ADJ
ftr-289	1264	29	enforcement	enforcement	NOUN
ftr-289	1264	30	project	project	NOUN
ftr-289	1264	31	could	could	AUX
ftr-289	1264	32	cover	cover	VERB
ftr-289	1264	33	the	the	DET
ftr-289	1264	34	tax	tax	NOUN
ftr-289	1264	35	fraud	fraud	NOUN
ftr-289	1264	36	as	as	ADV
ftr-289	1264	37	well	well	ADV
ftr-289	1264	38	.	.	PUNCT
ftr-289	1265	1	as	as	ADP
ftr-289	1265	2	a	a	DET
ftr-289	1265	3	result	result	NOUN
ftr-289	1265	4	,	,	PUNCT
ftr-289	1265	5	the	the	DET
ftr-289	1265	6	general	general	ADJ
ftr-289	1265	7	possibility	possibility	NOUN
ftr-289	1265	8	of	of	ADP
ftr-289	1265	9	being	be	AUX
ftr-289	1265	10	subject	subject	ADJ
ftr-289	1265	11	to	to	ADP
ftr-289	1265	12	an	an	DET
ftr-289	1265	13	enforcement	enforcement	NOUN
ftr-289	1265	14	project	project	NOUN
ftr-289	1265	15	would	would	AUX
ftr-289	1265	16	be	be	AUX
ftr-289	1265	17	relevant	relevant	ADJ
ftr-289	1265	18	for	for	ADP
ftr-289	1265	19	cash	cash	NOUN
ftr-289	1265	20	business	business	NOUN
ftr-289	1265	21	taxpayers	taxpayer	NOUN
ftr-289	1265	22	and	and	CCONJ
ftr-289	1265	23	not	not	PART
ftr-289	1265	24	just	just	ADV
ftr-289	1265	25	being	be	AUX
ftr-289	1265	26	subject	subject	ADJ
ftr-289	1265	27	to	to	ADP
ftr-289	1265	28	an	an	DET
ftr-289	1265	29	enforcement	enforcement	NOUN
ftr-289	1265	30	project	project	NOUN
ftr-289	1265	31	at	at	ADP
ftr-289	1265	32	a	a	DET
ftr-289	1265	33	particular	particular	ADJ
ftr-289	1265	34	time	time	NOUN
ftr-289	1265	35	.	.	PUNCT
ftr-289	1266	1	by	by	ADP
ftr-289	1266	2	making	make	VERB
ftr-289	1266	3	the	the	DET
ftr-289	1266	4	possibility	possibility	NOUN
ftr-289	1266	5	of	of	ADP
ftr-289	1266	6	irs	irs	PROPN
ftr-289	1266	7	enforcement	enforcement	NOUN
ftr-289	1266	8	more	more	ADJ
ftr-289	1266	9	salient	salient	NOUN
ftr-289	1266	10	,	,	PUNCT
ftr-289	1266	11	cash	cash	NOUN
ftr-289	1266	12	business	business	NOUN
ftr-289	1266	13	taxpayer	taxpayer	NOUN
ftr-289	1266	14	compliance	compliance	NOUN
ftr-289	1266	15	may	may	AUX
ftr-289	1266	16	increase	increase	VERB
ftr-289	1266	17	.	.	PUNCT
ftr-289	1267	1	as	as	ADP
ftr-289	1267	2	a	a	DET
ftr-289	1267	3	final	final	ADJ
ftr-289	1267	4	matter	matter	NOUN
ftr-289	1267	5	,	,	PUNCT
ftr-289	1267	6	it	it	PRON
ftr-289	1267	7	is	be	AUX
ftr-289	1267	8	worth	worth	ADJ
ftr-289	1267	9	noting	note	VERB
ftr-289	1267	10	that	that	SCONJ
ftr-289	1267	11	,	,	PUNCT
ftr-289	1267	12	to	to	ADP
ftr-289	1267	13	the	the	DET
ftr-289	1267	14	extent	extent	NOUN
ftr-289	1267	15	that	that	SCONJ
ftr-289	1267	16	nodes	node	NOUN
ftr-289	1267	17	of	of	ADP
ftr-289	1267	18	particularly	particularly	ADV
ftr-289	1267	19	high	high	ADJ
ftr-289	1267	20	noncompliance	noncompliance	NOUN
ftr-289	1267	21	can	can	AUX
ftr-289	1267	22	be	be	AUX
ftr-289	1267	23	identified	identify	VERB
ftr-289	1267	24	within	within	ADP
ftr-289	1267	25	the	the	DET
ftr-289	1267	26	cash	cash	NOUN
ftr-289	1267	27	business	business	NOUN
ftr-289	1267	28	tax	tax	NOUN
ftr-289	1267	29	sector	sector	NOUN
ftr-289	1267	30	,	,	PUNCT
ftr-289	1267	31	application	application	NOUN
ftr-289	1267	32	of	of	ADP
ftr-289	1267	33	concentrated	concentrated	ADJ
ftr-289	1267	34	enforcement	enforcement	NOUN
ftr-289	1267	35	should	should	AUX
ftr-289	1267	36	focus	focus	VERB
ftr-289	1267	37	on	on	ADP
ftr-289	1267	38	these	these	DET
ftr-289	1267	39	nodes	node	NOUN
ftr-289	1267	40	.	.	PUNCT
ftr-289	1268	1	even	even	ADV
ftr-289	1268	2	though	though	SCONJ
ftr-289	1268	3	a	a	DET
ftr-289	1268	4	widespread	widespread	ADJ
ftr-289	1268	5	norm	norm	NOUN
ftr-289	1268	6	of	of	ADP
ftr-289	1268	7	tax	tax	NOUN
ftr-289	1268	8	noncompliance	noncompliance	NOUN
ftr-289	1268	9	appears	appear	VERB
ftr-289	1268	10	to	to	PART
ftr-289	1268	11	exist	exist	VERB
ftr-289	1268	12	across	across	ADP
ftr-289	1268	13	the	the	DET
ftr-289	1268	14	cash	cash	NOUN
ftr-289	1268	15	business	business	NOUN
ftr-289	1268	16	sector	sector	NOUN
ftr-289	1268	17	,	,	PUNCT
ftr-289	1268	18	218	218	NUM
ftr-289	1268	19	some	some	DET
ftr-289	1268	20	taxpayers	taxpayer	NOUN
ftr-289	1268	21	in	in	ADP
ftr-289	1268	22	this	this	DET
ftr-289	1268	23	sector	sector	NOUN
ftr-289	1268	24	profess	profess	PROPN
ftr-289	1268	25	com	com	NOUN
ftr-289	1268	26	/	/	SYM
ftr-289	1268	27	politics/2013/08/10	politics/2013/08/10	PROPN
ftr-289	1268	28	/	/	SYM
ftr-289	1268	29	critics	critic	NOUN
ftr-289	1268	30	-	-	PUNCT
ftr-289	1268	31	question	question	NOUN
ftr-289	1268	32	-	-	PUNCT
ftr-289	1268	33	irs	irs	NOUN
ftr-289	1268	34	-	-	PUNCT
ftr-289	1268	35	initiative	initiative	NOUN
ftr-289	1268	36	-	-	PUNCT
ftr-289	1268	37	targeting	target	VERB
ftr-289	1268	38	-	-	PUNCT
ftr-289	1268	39	small	small	NOUN
ftr-289	1268	40	-	-	PUNCT
ftr-289	1268	41	businesses/	businesses/	NUM
ftr-289	1268	42	;	;	PUNCT
ftr-289	1268	43	john	john	PROPN
ftr-289	1268	44	d.	d.	PROPN
ftr-289	1268	45	mckinnon	mckinnon	PROPN
ftr-289	1268	46	&	&	CCONJ
ftr-289	1268	47	siobhan	siobhan	PROPN
ftr-289	1268	48	hughes	hughes	PROPN
ftr-289	1268	49	,	,	PUNCT
ftr-289	1268	50	small	small	ADJ
ftr-289	1268	51	business	business	NOUN
ftr-289	1268	52	in	in	ADP
ftr-289	1268	53	irs	irs	PROPN
ftr-289	1268	54	sights	sight	NOUN
ftr-289	1268	55	,	,	PUNCT
ftr-289	1268	56	wall	wall	PROPN
ftr-289	1268	57	st	st	PROPN
ftr-289	1268	58	.	.	PROPN
ftr-289	1268	59	j.	j.	PROPN
ftr-289	1268	60	,	,	PUNCT
ftr-289	1268	61	aug	aug	PROPN
ftr-289	1268	62	.	.	PROPN
ftr-289	1268	63	9	9	NUM
ftr-289	1268	64	,	,	PUNCT
ftr-289	1268	65	2013	2013	NUM
ftr-289	1268	66	,	,	PUNCT
ftr-289	1268	67	at	at	ADP
ftr-289	1268	68	a1	a1	NOUN
ftr-289	1268	69	.	.	PUNCT
ftr-289	1269	1	214	214	NUM
ftr-289	1269	2	.	.	PUNCT
ftr-289	1270	1	see	see	VERB
ftr-289	1270	2	supra	supra	ADJ
ftr-289	1270	3	text	text	NOUN
ftr-289	1270	4	accompanying	accompanying	ADJ
ftr-289	1270	5	note	note	NOUN
ftr-289	1270	6	87	87	NUM
ftr-289	1270	7	.	.	PUNCT
ftr-289	1271	1	215	215	NUM
ftr-289	1271	2	.	.	PUNCT
ftr-289	1272	1	a	a	DET
ftr-289	1272	2	useful	useful	ADJ
ftr-289	1272	3	study	study	NOUN
ftr-289	1272	4	of	of	ADP
ftr-289	1272	5	the	the	DET
ftr-289	1272	6	extent	extent	NOUN
ftr-289	1272	7	of	of	ADP
ftr-289	1272	8	media	medium	NOUN
ftr-289	1272	9	coverage	coverage	NOUN
ftr-289	1272	10	of	of	ADP
ftr-289	1272	11	irs	irs	PROPN
ftr-289	1272	12	enforcement	enforcement	NOUN
ftr-289	1272	13	could	could	AUX
ftr-289	1272	14	examine	examine	VERB
ftr-289	1272	15	the	the	DET
ftr-289	1272	16	percentage	percentage	NOUN
ftr-289	1272	17	of	of	ADP
ftr-289	1272	18	irs	irs	PROPN
ftr-289	1272	19	press	press	NOUN
ftr-289	1272	20	releases	release	NOUN
ftr-289	1272	21	that	that	PRON
ftr-289	1272	22	receive	receive	VERB
ftr-289	1272	23	media	medium	NOUN
ftr-289	1272	24	coverage	coverage	NOUN
ftr-289	1272	25	.	.	PUNCT
ftr-289	1273	1	216	216	NUM
ftr-289	1273	2	.	.	PUNCT
ftr-289	1274	1	indeed	indeed	ADV
ftr-289	1274	2	,	,	PUNCT
ftr-289	1274	3	for	for	ADP
ftr-289	1274	4	this	this	DET
ftr-289	1274	5	reason	reason	NOUN
ftr-289	1274	6	,	,	PUNCT
ftr-289	1274	7	the	the	DET
ftr-289	1274	8	irs	irs	PROPN
ftr-289	1274	9	intentionally	intentionally	ADV
ftr-289	1274	10	attempts	attempt	VERB
ftr-289	1274	11	to	to	PART
ftr-289	1274	12	obtain	obtain	VERB
ftr-289	1274	13	media	medium	NOUN
ftr-289	1274	14	coverage	coverage	NOUN
ftr-289	1274	15	of	of	ADP
ftr-289	1274	16	its	its	PRON
ftr-289	1274	17	enforcement	enforcement	NOUN
ftr-289	1274	18	efforts	effort	NOUN
ftr-289	1274	19	.	.	PUNCT
ftr-289	1275	1	jeremiah	jeremiah	PROPN
ftr-289	1275	2	coder	coder	PROPN
ftr-289	1275	3	,	,	PUNCT
ftr-289	1275	4	conversations	conversation	NOUN
ftr-289	1275	5	:	:	PUNCT
ftr-289	1275	6	eileen	eileen	PROPN
ftr-289	1275	7	mayer	mayer	PROPN
ftr-289	1275	8	,	,	PUNCT
ftr-289	1275	9	116	116	NUM
ftr-289	1275	10	tax	tax	NOUN
ftr-289	1275	11	notes	note	NOUN
ftr-289	1275	12	738	738	NUM
ftr-289	1275	13	,	,	PUNCT
ftr-289	1275	14	740	740	NUM
ftr-289	1275	15	(	(	PUNCT
ftr-289	1275	16	2007	2007	NUM
ftr-289	1275	17	)	)	PUNCT
ftr-289	1275	18	(	(	PUNCT
ftr-289	1275	19	describing	describe	VERB
ftr-289	1275	20	concerted	concert	VERB
ftr-289	1275	21	efforts	effort	NOUN
ftr-289	1275	22	to	to	PART
ftr-289	1275	23	get	get	VERB
ftr-289	1275	24	media	media	NOUN
ftr-289	1275	25	coverage	coverage	NOUN
ftr-289	1275	26	of	of	ADP
ftr-289	1275	27	enforcement	enforcement	NOUN
ftr-289	1275	28	efforts	effort	NOUN
ftr-289	1275	29	)	)	PUNCT
ftr-289	1275	30	.	.	PUNCT
ftr-289	1276	1	cf	cf	NOUN
ftr-289	1276	2	.	.	PUNCT
ftr-289	1277	1	blank	blank	PROPN
ftr-289	1277	2	,	,	PUNCT
ftr-289	1277	3	in	in	ADP
ftr-289	1277	4	defense	defense	NOUN
ftr-289	1277	5	of	of	ADP
ftr-289	1277	6	individual	individual	ADJ
ftr-289	1277	7	tax	tax	NOUN
ftr-289	1277	8	privacy	privacy	NOUN
ftr-289	1277	9	,	,	PUNCT
ftr-289	1277	10	supra	supra	PROPN
ftr-289	1277	11	note	note	AUX
ftr-289	1277	12	36	36	NUM
ftr-289	1277	13	,	,	PUNCT
ftr-289	1277	14	at	at	ADP
ftr-289	1277	15	290	290	NUM
ftr-289	1277	16	(	(	PUNCT
ftr-289	1277	17	“	"	PUNCT
ftr-289	1277	18	cognitive	cognitive	ADJ
ftr-289	1277	19	psychology	psychology	NOUN
ftr-289	1277	20	research	research	NOUN
ftr-289	1277	21	suggests	suggest	VERB
ftr-289	1277	22	that	that	SCONJ
ftr-289	1277	23	individuals	individual	NOUN
ftr-289	1277	24	are	be	AUX
ftr-289	1277	25	much	much	ADV
ftr-289	1277	26	less	less	ADV
ftr-289	1277	27	likely	likely	ADJ
ftr-289	1277	28	to	to	PART
ftr-289	1277	29	be	be	AUX
ftr-289	1277	30	influenced	influence	VERB
ftr-289	1277	31	by	by	ADP
ftr-289	1277	32	tax	tax	NOUN
ftr-289	1277	33	-	-	PUNCT
ftr-289	1277	34	enforcement	enforcement	NOUN
ftr-289	1277	35	statistics	statistic	NOUN
ftr-289	1277	36	than	than	ADP
ftr-289	1277	37	by	by	ADP
ftr-289	1277	38	specific	specific	ADJ
ftr-289	1277	39	tax	tax	NOUN
ftr-289	1277	40	-	-	PUNCT
ftr-289	1277	41	enforcement	enforcement	NOUN
ftr-289	1277	42	examples	example	NOUN
ftr-289	1277	43	involving	involve	VERB
ftr-289	1277	44	real	real	ADJ
ftr-289	1277	45	people	people	NOUN
ftr-289	1277	46	.	.	PUNCT
ftr-289	1277	47	”	"	PUNCT
ftr-289	1277	48	)	)	PUNCT
ftr-289	1277	49	;	;	PUNCT
ftr-289	1277	50	dubin	dubin	PROPN
ftr-289	1277	51	,	,	PUNCT
ftr-289	1277	52	criminal	criminal	ADJ
ftr-289	1277	53	investigation	investigation	NOUN
ftr-289	1277	54	,	,	PUNCT
ftr-289	1277	55	supra	supra	PROPN
ftr-289	1277	56	note	note	NOUN
ftr-289	1277	57	51	51	NUM
ftr-289	1277	58	,	,	PUNCT
ftr-289	1277	59	at	at	ADP
ftr-289	1277	60	4	4	NUM
ftr-289	1277	61	,	,	PUNCT
ftr-289	1277	62	21	21	NUM
ftr-289	1277	63	(	(	PUNCT
ftr-289	1277	64	hypothesizing	hypothesize	VERB
ftr-289	1277	65	that	that	SCONJ
ftr-289	1277	66	the	the	DET
ftr-289	1277	67	media	media	NOUN
ftr-289	1277	68	plays	play	VERB
ftr-289	1277	69	“	"	PUNCT
ftr-289	1277	70	an	an	DET
ftr-289	1277	71	important	important	ADJ
ftr-289	1277	72	role	role	NOUN
ftr-289	1277	73	in	in	ADP
ftr-289	1277	74	disseminating	disseminate	VERB
ftr-289	1277	75	information	information	NOUN
ftr-289	1277	76	to	to	ADP
ftr-289	1277	77	the	the	DET
ftr-289	1277	78	public	public	NOUN
ftr-289	1277	79	”	"	PUNCT
ftr-289	1277	80	)	)	PUNCT
ftr-289	1277	81	.	.	PUNCT
ftr-289	1278	1	217	217	NUM
ftr-289	1278	2	.	.	PUNCT
ftr-289	1278	3	i.r.c	i.r.c	NOUN
ftr-289	1278	4	.	.	PUNCT
ftr-289	1279	1	§	§	PROPN
ftr-289	1279	2	6501(c)(1)-(2	6501(c)(1)-(2	PROPN
ftr-289	1279	3	)	)	PUNCT
ftr-289	1279	4	.	.	PUNCT
ftr-289	1280	1	218	218	NUM
ftr-289	1280	2	.	.	PUNCT
ftr-289	1281	1	morse	morse	PROPN
ftr-289	1281	2	,	,	PUNCT
ftr-289	1281	3	tax	tax	NOUN
ftr-289	1281	4	compliance	compliance	NOUN
ftr-289	1281	5	and	and	CCONJ
ftr-289	1281	6	norm	norm	NOUN
ftr-289	1281	7	formation	formation	NOUN
ftr-289	1281	8	,	,	PUNCT
ftr-289	1281	9	supra	supra	PROPN
ftr-289	1281	10	note	note	NOUN
ftr-289	1281	11	124	124	NUM
ftr-289	1281	12	,	,	PUNCT
ftr-289	1281	13	at	at	ADP
ftr-289	1281	14	679	679	NUM
ftr-289	1281	15	(	(	PUNCT
ftr-289	1281	16	citing	cite	VERB
ftr-289	1281	17	tax	tax	NOUN
ftr-289	1281	18	evasion	evasion	NOUN
ftr-289	1281	19	as	as	ADP
ftr-289	1281	20	the	the	DET
ftr-289	1281	21	“	"	PUNCT
ftr-289	1281	22	norm	norm	NOUN
ftr-289	1281	23	”	"	PUNCT
ftr-289	1281	24	in	in	ADP
ftr-289	1281	25	the	the	DET
ftr-289	1281	26	cash	cash	NOUN
ftr-289	1281	27	business	business	NOUN
ftr-289	1281	28	sector	sector	NOUN
ftr-289	1281	29	)	)	PUNCT
ftr-289	1281	30	.	.	PUNCT
ftr-289	1282	1	2014	2014	NUM
ftr-289	1282	2	]	]	PUNCT
ftr-289	1282	3	concentrated	concentrated	ADJ
ftr-289	1282	4	enforcement	enforcement	NOUN
ftr-289	1282	5	377	377	NUM
ftr-289	1282	6	(	(	PUNCT
ftr-289	1282	7	somewhat	somewhat	ADV
ftr-289	1282	8	sheepishly	sheepishly	ADV
ftr-289	1282	9	)	)	PUNCT
ftr-289	1282	10	to	to	PART
ftr-289	1282	11	report	report	VERB
ftr-289	1282	12	their	their	PRON
ftr-289	1282	13	tax	tax	NOUN
ftr-289	1282	14	liability	liability	NOUN
ftr-289	1282	15	honestly	honestly	ADV
ftr-289	1282	16	,	,	PUNCT
ftr-289	1282	17	219	219	NUM
ftr-289	1282	18	and	and	CCONJ
ftr-289	1282	19	government	government	NOUN
ftr-289	1282	20	statistics	statistic	NOUN
ftr-289	1282	21	indicate	indicate	VERB
ftr-289	1282	22	that	that	SCONJ
ftr-289	1282	23	a	a	DET
ftr-289	1282	24	small	small	ADJ
ftr-289	1282	25	portion	portion	NOUN
ftr-289	1282	26	of	of	ADP
ftr-289	1282	27	cash	cash	NOUN
ftr-289	1282	28	business	business	NOUN
ftr-289	1282	29	taxpayers	taxpayer	NOUN
ftr-289	1282	30	is	be	AUX
ftr-289	1282	31	responsible	responsible	ADJ
ftr-289	1282	32	for	for	ADP
ftr-289	1282	33	the	the	DET
ftr-289	1282	34	majority	majority	NOUN
ftr-289	1282	35	of	of	ADP
ftr-289	1282	36	the	the	DET
ftr-289	1282	37	underreporting	underreporting	NOUN
ftr-289	1282	38	.	.	PROPN
ftr-289	1283	1	220	220	NUM
ftr-289	1283	2	indeed	indeed	ADV
ftr-289	1283	3	,	,	PUNCT
ftr-289	1283	4	the	the	DET
ftr-289	1283	5	gao	gao	PROPN
ftr-289	1283	6	has	have	AUX
ftr-289	1283	7	recently	recently	ADV
ftr-289	1283	8	reported	report	VERB
ftr-289	1283	9	that	that	SCONJ
ftr-289	1283	10	10	10	NUM
ftr-289	1283	11	percent	percent	NOUN
ftr-289	1283	12	of	of	ADP
ftr-289	1283	13	sole	sole	ADJ
ftr-289	1283	14	proprietors	proprietor	NOUN
ftr-289	1283	15	221	221	NUM
ftr-289	1283	16	are	be	AUX
ftr-289	1283	17	responsible	responsible	ADJ
ftr-289	1283	18	for	for	ADP
ftr-289	1283	19	more	more	ADJ
ftr-289	1283	20	than	than	ADP
ftr-289	1283	21	61	61	NUM
ftr-289	1283	22	percent	percent	NOUN
ftr-289	1283	23	of	of	ADP
ftr-289	1283	24	all	all	DET
ftr-289	1283	25	sole	sole	ADJ
ftr-289	1283	26	proprietor	proprietor	NOUN
ftr-289	1283	27	underreporting	underreporte	VERB
ftr-289	1283	28	.	.	PUNCT
ftr-289	1284	1	222	222	NUM
ftr-289	1284	2	squaring	square	VERB
ftr-289	1284	3	the	the	DET
ftr-289	1284	4	above	above	ADJ
ftr-289	1284	5	statistic	statistic	NOUN
ftr-289	1284	6	with	with	ADP
ftr-289	1284	7	taxpayer	taxpayer	NOUN
ftr-289	1284	8	indications	indication	NOUN
ftr-289	1284	9	that	that	SCONJ
ftr-289	1284	10	they	they	PRON
ftr-289	1284	11	hew	hew	VERB
ftr-289	1284	12	to	to	ADP
ftr-289	1284	13	industry	industry	NOUN
ftr-289	1284	14	reporting	reporting	NOUN
ftr-289	1284	15	averages	average	NOUN
ftr-289	1284	16	223	223	NUM
ftr-289	1284	17	suggests	suggest	VERB
ftr-289	1284	18	that	that	SCONJ
ftr-289	1284	19	perhaps	perhaps	ADV
ftr-289	1284	20	there	there	PRON
ftr-289	1284	21	are	be	VERB
ftr-289	1284	22	industries	industry	NOUN
ftr-289	1284	23	of	of	ADP
ftr-289	1284	24	cash	cash	NOUN
ftr-289	1284	25	business	business	NOUN
ftr-289	1284	26	taxpayers	taxpayer	NOUN
ftr-289	1284	27	that	that	PRON
ftr-289	1284	28	are	be	AUX
ftr-289	1284	29	particularly	particularly	ADV
ftr-289	1284	30	noncompliant	noncompliant	ADJ
ftr-289	1284	31	.	.	PUNCT
ftr-289	1285	1	recent	recent	ADJ
ftr-289	1285	2	research	research	NOUN
ftr-289	1285	3	has	have	AUX
ftr-289	1285	4	suggested	suggest	VERB
ftr-289	1285	5	that	that	SCONJ
ftr-289	1285	6	there	there	PRON
ftr-289	1285	7	may	may	AUX
ftr-289	1285	8	be	be	AUX
ftr-289	1285	9	nodes	node	NOUN
ftr-289	1285	10	of	of	ADP
ftr-289	1285	11	noncompliance	noncompliance	NOUN
ftr-289	1285	12	based	base	VERB
ftr-289	1285	13	on	on	ADP
ftr-289	1285	14	geography	geography	NOUN
ftr-289	1285	15	and	and	CCONJ
ftr-289	1285	16	industry	industry	NOUN
ftr-289	1285	17	group	group	NOUN
ftr-289	1285	18	.	.	PUNCT
ftr-289	1286	1	224	224	NUM
ftr-289	1286	2	for	for	ADP
ftr-289	1286	3	the	the	DET
ftr-289	1286	4	reasons	reason	NOUN
ftr-289	1286	5	suggested	suggest	VERB
ftr-289	1286	6	previously	previously	ADV
ftr-289	1286	7	,	,	PUNCT
ftr-289	1286	8	being	be	AUX
ftr-289	1286	9	able	able	ADJ
ftr-289	1286	10	to	to	PART
ftr-289	1286	11	focus	focus	VERB
ftr-289	1286	12	enforcement	enforcement	NOUN
ftr-289	1286	13	projects	project	NOUN
ftr-289	1286	14	on	on	ADP
ftr-289	1286	15	noncompliant	noncompliant	ADJ
ftr-289	1286	16	nodes	node	NOUN
ftr-289	1286	17	may	may	AUX
ftr-289	1286	18	maximize	maximize	VERB
ftr-289	1286	19	the	the	DET
ftr-289	1286	20	voluntary	voluntary	ADJ
ftr-289	1286	21	compliance	compliance	NOUN
ftr-289	1286	22	and	and	CCONJ
ftr-289	1286	23	direct	direct	ADJ
ftr-289	1286	24	revenue	revenue	NOUN
ftr-289	1286	25	benefits	benefit	NOUN
ftr-289	1286	26	of	of	ADP
ftr-289	1286	27	concentrated	concentrated	ADJ
ftr-289	1286	28	enforcement	enforcement	NOUN
ftr-289	1286	29	,	,	PUNCT
ftr-289	1286	30	while	while	SCONJ
ftr-289	1286	31	also	also	ADV
ftr-289	1286	32	helping	help	VERB
ftr-289	1286	33	its	its	PRON
ftr-289	1286	34	perceived	perceive	VERB
ftr-289	1286	35	fairness	fairness	NOUN
ftr-289	1286	36	.	.	PUNCT
ftr-289	1287	1	to	to	PART
ftr-289	1287	2	be	be	AUX
ftr-289	1287	3	sure	sure	ADJ
ftr-289	1287	4	,	,	PUNCT
ftr-289	1287	5	not	not	PART
ftr-289	1287	6	all	all	PRON
ftr-289	1287	7	of	of	ADP
ftr-289	1287	8	the	the	DET
ftr-289	1287	9	features	feature	NOUN
ftr-289	1287	10	of	of	ADP
ftr-289	1287	11	the	the	DET
ftr-289	1287	12	cash	cash	NOUN
ftr-289	1287	13	tax	tax	NOUN
ftr-289	1287	14	business	business	NOUN
ftr-289	1287	15	sector	sector	NOUN
ftr-289	1287	16	discussed	discuss	VERB
ftr-289	1287	17	above	above	ADV
ftr-289	1287	18	suggest	suggest	VERB
ftr-289	1287	19	that	that	SCONJ
ftr-289	1287	20	enforcement	enforcement	NOUN
ftr-289	1287	21	projects	project	NOUN
ftr-289	1287	22	be	be	AUX
ftr-289	1287	23	applied	apply	VERB
ftr-289	1287	24	in	in	ADP
ftr-289	1287	25	the	the	DET
ftr-289	1287	26	same	same	ADJ
ftr-289	1287	27	way	way	NOUN
ftr-289	1287	28	.	.	PUNCT
ftr-289	1288	1	for	for	ADP
ftr-289	1288	2	instance	instance	NOUN
ftr-289	1288	3	,	,	PUNCT
ftr-289	1288	4	in	in	ADP
ftr-289	1288	5	order	order	NOUN
ftr-289	1288	6	to	to	PART
ftr-289	1288	7	make	make	VERB
ftr-289	1288	8	the	the	DET
ftr-289	1288	9	dif	dif	ADJ
ftr-289	1288	10	score	score	NOUN
ftr-289	1288	11	’s	’s	PART
ftr-289	1288	12	comparative	comparative	ADJ
ftr-289	1288	13	analysis	analysis	NOUN
ftr-289	1288	14	stronger	strong	ADJ
ftr-289	1288	15	,	,	PUNCT
ftr-289	1288	16	enforcement	enforcement	NOUN
ftr-289	1288	17	projects	project	NOUN
ftr-289	1288	18	should	should	AUX
ftr-289	1288	19	occur	occur	VERB
ftr-289	1288	20	by	by	ADP
ftr-289	1288	21	dif	dif	PROPN
ftr-289	1288	22	group	group	NOUN
ftr-289	1288	23	.	.	PUNCT
ftr-289	1289	1	if	if	SCONJ
ftr-289	1289	2	the	the	DET
ftr-289	1289	3	dif	dif	X
ftr-289	1289	4	score	score	NOUN
ftr-289	1289	5	looks	look	VERB
ftr-289	1289	6	at	at	ADP
ftr-289	1289	7	dry	dry	ADJ
ftr-289	1289	8	cleaners	cleaner	NOUN
ftr-289	1289	9	in	in	ADP
ftr-289	1289	10	manhattan	manhattan	PROPN
ftr-289	1289	11	together	together	ADV
ftr-289	1289	12	,	,	PUNCT
ftr-289	1289	13	then	then	ADV
ftr-289	1289	14	the	the	DET
ftr-289	1289	15	enforcement	enforcement	NOUN
ftr-289	1289	16	project	project	NOUN
ftr-289	1289	17	should	should	AUX
ftr-289	1289	18	focus	focus	VERB
ftr-289	1289	19	on	on	ADP
ftr-289	1289	20	manhattan	manhattan	PROPN
ftr-289	1289	21	dry	dry	ADJ
ftr-289	1289	22	cleaners	cleaner	NOUN
ftr-289	1289	23	.	.	PUNCT
ftr-289	1290	1	doing	do	VERB
ftr-289	1290	2	so	so	ADV
ftr-289	1290	3	may	may	AUX
ftr-289	1290	4	(	(	PUNCT
ftr-289	1290	5	1	1	X
ftr-289	1290	6	)	)	PUNCT
ftr-289	1290	7	concentrate	concentrate	VERB
ftr-289	1290	8	enforcement	enforcement	NOUN
ftr-289	1290	9	resources	resource	NOUN
ftr-289	1290	10	enough	enough	ADJ
ftr-289	1290	11	to	to	PART
ftr-289	1290	12	make	make	VERB
ftr-289	1290	13	them	they	PRON
ftr-289	1290	14	effective	effective	ADJ
ftr-289	1290	15	(	(	PUNCT
ftr-289	1290	16	the	the	DET
ftr-289	1290	17	base	base	NOUN
ftr-289	1290	18	case	case	NOUN
ftr-289	1290	19	economic	economic	ADJ
ftr-289	1290	20	argument	argument	NOUN
ftr-289	1290	21	for	for	ADP
ftr-289	1290	22	concentrated	concentrated	ADJ
ftr-289	1290	23	enforcement	enforcement	NOUN
ftr-289	1290	24	)	)	PUNCT
ftr-289	1290	25	and	and	CCONJ
ftr-289	1290	26	(	(	PUNCT
ftr-289	1290	27	2	2	X
ftr-289	1290	28	)	)	PUNCT
ftr-289	1290	29	increase	increase	NOUN
ftr-289	1290	30	compliance	compliance	NOUN
ftr-289	1290	31	among	among	ADP
ftr-289	1290	32	manhattan	manhattan	PROPN
ftr-289	1290	33	dry	dry	ADJ
ftr-289	1290	34	cleaners	cleaner	NOUN
ftr-289	1290	35	(	(	PUNCT
ftr-289	1290	36	the	the	DET
ftr-289	1290	37	relevant	relevant	ADJ
ftr-289	1290	38	dif	dif	X
ftr-289	1290	39	group	group	NOUN
ftr-289	1290	40	)	)	PUNCT
ftr-289	1290	41	,	,	PUNCT
ftr-289	1290	42	which	which	PRON
ftr-289	1290	43	may	may	AUX
ftr-289	1290	44	create	create	VERB
ftr-289	1290	45	a	a	DET
ftr-289	1290	46	feedback	feedback	NOUN
ftr-289	1290	47	loop	loop	NOUN
ftr-289	1290	48	between	between	ADP
ftr-289	1290	49	noncompliance	noncompliance	NOUN
ftr-289	1290	50	and	and	CCONJ
ftr-289	1290	51	enforcement	enforcement	NOUN
ftr-289	1290	52	.	.	PUNCT
ftr-289	1291	1	on	on	ADP
ftr-289	1291	2	the	the	DET
ftr-289	1291	3	other	other	ADJ
ftr-289	1291	4	hand	hand	NOUN
ftr-289	1291	5	,	,	PUNCT
ftr-289	1291	6	the	the	DET
ftr-289	1291	7	relevant	relevant	ADJ
ftr-289	1291	8	norm	norm	NOUN
ftr-289	1291	9	groups	group	NOUN
ftr-289	1291	10	may	may	AUX
ftr-289	1291	11	not	not	PART
ftr-289	1291	12	correspond	correspond	VERB
ftr-289	1291	13	exactly	exactly	ADV
ftr-289	1291	14	with	with	ADP
ftr-289	1291	15	the	the	DET
ftr-289	1291	16	relevant	relevant	ADJ
ftr-289	1291	17	dif	dif	NOUN
ftr-289	1291	18	group	group	NOUN
ftr-289	1291	19	.	.	PUNCT
ftr-289	1292	1	in	in	ADP
ftr-289	1292	2	forming	form	VERB
ftr-289	1292	3	norms	norm	NOUN
ftr-289	1292	4	,	,	PUNCT
ftr-289	1292	5	taxpayers	taxpayer	NOUN
ftr-289	1292	6	may	may	AUX
ftr-289	1292	7	pay	pay	VERB
ftr-289	1292	8	attention	attention	NOUN
ftr-289	1292	9	to	to	ADP
ftr-289	1292	10	their	their	PRON
ftr-289	1292	11	neighbors	neighbor	NOUN
ftr-289	1292	12	,	,	PUNCT
ftr-289	1292	13	who	who	PRON
ftr-289	1292	14	may	may	AUX
ftr-289	1292	15	or	or	CCONJ
ftr-289	1292	16	may	may	AUX
ftr-289	1292	17	not	not	PART
ftr-289	1292	18	be	be	AUX
ftr-289	1292	19	in	in	ADP
ftr-289	1292	20	their	their	PRON
ftr-289	1292	21	dif	dif	ADJ
ftr-289	1292	22	groups	group	NOUN
ftr-289	1292	23	.	.	PUNCT
ftr-289	1293	1	for	for	ADP
ftr-289	1293	2	instance	instance	NOUN
ftr-289	1293	3	,	,	PUNCT
ftr-289	1293	4	a	a	DET
ftr-289	1293	5	dry	dry	ADJ
ftr-289	1293	6	219	219	NUM
ftr-289	1293	7	.	.	PUNCT
ftr-289	1294	1	joseph	joseph	PROPN
ftr-289	1294	2	bankman	bankman	PROPN
ftr-289	1294	3	,	,	PUNCT
ftr-289	1294	4	eight	eight	NUM
ftr-289	1294	5	truths	truth	NOUN
ftr-289	1294	6	about	about	ADP
ftr-289	1294	7	collecting	collect	VERB
ftr-289	1294	8	taxes	taxis	NOUN
ftr-289	1294	9	from	from	ADP
ftr-289	1294	10	the	the	DET
ftr-289	1294	11	cash	cash	NOUN
ftr-289	1294	12	economy	economy	NOUN
ftr-289	1294	13	,	,	PUNCT
ftr-289	1294	14	117	117	NUM
ftr-289	1294	15	tax	tax	NOUN
ftr-289	1294	16	notes	note	NOUN
ftr-289	1294	17	506	506	NUM
ftr-289	1294	18	,	,	PUNCT
ftr-289	1294	19	508	508	NUM
ftr-289	1294	20	(	(	PUNCT
ftr-289	1294	21	2007	2007	NUM
ftr-289	1294	22	)	)	PUNCT
ftr-289	1295	1	[	[	X
ftr-289	1295	2	hereinafter	hereinafter	NOUN
ftr-289	1295	3	bankman	bankman	NOUN
ftr-289	1295	4	,	,	PUNCT
ftr-289	1295	5	eight	eight	NUM
ftr-289	1295	6	truths	truth	NOUN
ftr-289	1295	7	]	]	PUNCT
ftr-289	1295	8	;	;	PUNCT
ftr-289	1295	9	morse	morse	PROPN
ftr-289	1295	10	et	et	PROPN
ftr-289	1295	11	al	al	PROPN
ftr-289	1295	12	.	.	PROPN
ftr-289	1295	13	,	,	PUNCT
ftr-289	1295	14	cash	cash	NOUN
ftr-289	1295	15	businesses	business	NOUN
ftr-289	1295	16	,	,	PUNCT
ftr-289	1295	17	supra	supra	PROPN
ftr-289	1295	18	note	note	PROPN
ftr-289	1295	19	148	148	NUM
ftr-289	1295	20	,	,	PUNCT
ftr-289	1295	21	at	at	ADP
ftr-289	1295	22	52–53	52–53	NUM
ftr-289	1295	23	.	.	PUNCT
ftr-289	1295	24	220	220	NUM
ftr-289	1295	25	.	.	PUNCT
ftr-289	1296	1	strategy	strategy	NOUN
ftr-289	1296	2	for	for	ADP
ftr-289	1296	3	reducing	reduce	VERB
ftr-289	1296	4	the	the	DET
ftr-289	1296	5	gap	gap	NOUN
ftr-289	1296	6	,	,	PUNCT
ftr-289	1296	7	supra	supra	PROPN
ftr-289	1296	8	note	note	NOUN
ftr-289	1296	9	152	152	NUM
ftr-289	1296	10	,	,	PUNCT
ftr-289	1296	11	at	at	ADP
ftr-289	1296	12	15	15	NUM
ftr-289	1296	13	(	(	PUNCT
ftr-289	1296	14	“	"	PUNCT
ftr-289	1296	15	[	[	X
ftr-289	1296	16	t]he	t]he	ADV
ftr-289	1296	17	11.2	11.2	NUM
ftr-289	1296	18	million	million	NUM
ftr-289	1296	19	sole	sole	ADJ
ftr-289	1296	20	proprietors	proprietor	NOUN
ftr-289	1296	21	at	at	ADP
ftr-289	1296	22	and	and	CCONJ
ftr-289	1296	23	below	below	ADP
ftr-289	1296	24	the	the	DET
ftr-289	1296	25	90th	90th	ADJ
ftr-289	1296	26	percentile	percentile	NOUN
ftr-289	1296	27	understated	understate	VERB
ftr-289	1296	28	their	their	PRON
ftr-289	1296	29	taxes	taxis	NOUN
ftr-289	1296	30	by	by	ADP
ftr-289	1296	31	a	a	DET
ftr-289	1296	32	cumulative	cumulative	ADJ
ftr-289	1296	33	$	$	SYM
ftr-289	1296	34	14.3	14.3	NUM
ftr-289	1296	35	billion	billion	NUM
ftr-289	1296	36	.	.	PUNCT
ftr-289	1297	1	the	the	DET
ftr-289	1297	2	remaining	remain	VERB
ftr-289	1297	3	10	10	NUM
ftr-289	1297	4	percent	percent	NOUN
ftr-289	1297	5	(	(	PUNCT
ftr-289	1297	6	1.25	1.25	NUM
ftr-289	1297	7	million	million	NUM
ftr-289	1297	8	)	)	PUNCT
ftr-289	1297	9	above	above	ADP
ftr-289	1297	10	the	the	DET
ftr-289	1297	11	90th	90th	ADJ
ftr-289	1297	12	percentile	percentile	NOUN
ftr-289	1297	13	understated	understate	VERB
ftr-289	1297	14	a	a	DET
ftr-289	1297	15	cumulative	cumulative	ADJ
ftr-289	1297	16	$	$	SYM
ftr-289	1297	17	22.6	22.6	NUM
ftr-289	1297	18	billion	billion	NUM
ftr-289	1297	19	in	in	ADP
ftr-289	1297	20	taxes	taxis	NOUN
ftr-289	1297	21	,	,	PUNCT
ftr-289	1297	22	accounting	account	VERB
ftr-289	1297	23	for	for	ADP
ftr-289	1297	24	61	61	NUM
ftr-289	1297	25	percent	percent	NOUN
ftr-289	1297	26	of	of	ADP
ftr-289	1297	27	the	the	DET
ftr-289	1297	28	total	total	NOUN
ftr-289	1297	29	.	.	PUNCT
ftr-289	1297	30	”	"	PUNCT
ftr-289	1297	31	)	)	PUNCT
ftr-289	1297	32	.	.	PUNCT
ftr-289	1298	1	221	221	NUM
ftr-289	1298	2	.	.	PUNCT
ftr-289	1299	1	the	the	DET
ftr-289	1299	2	gao	gao	PROPN
ftr-289	1299	3	defines	define	VERB
ftr-289	1299	4	sole	sole	ADJ
ftr-289	1299	5	proprietors	proprietor	NOUN
ftr-289	1299	6	as	as	ADP
ftr-289	1299	7	individuals	individual	NOUN
ftr-289	1299	8	who	who	PRON
ftr-289	1299	9	“	"	PUNCT
ftr-289	1299	10	own	own	VERB
ftr-289	1299	11	unincorporated	unincorporated	ADJ
ftr-289	1299	12	businesses	business	NOUN
ftr-289	1299	13	by	by	ADP
ftr-289	1299	14	themselves	themselves	PRON
ftr-289	1299	15	.	.	PUNCT
ftr-289	1299	16	”	"	PUNCT
ftr-289	1300	1	i	i	PRON
ftr-289	1300	2	d.	d.	VERB
ftr-289	1300	3	at	at	ADP
ftr-289	1300	4	4	4	NUM
ftr-289	1300	5	.	.	PUNCT
ftr-289	1300	6	while	while	SCONJ
ftr-289	1300	7	this	this	PRON
ftr-289	1300	8	is	be	AUX
ftr-289	1300	9	a	a	DET
ftr-289	1300	10	slightly	slightly	ADV
ftr-289	1300	11	narrower	narrow	ADJ
ftr-289	1300	12	group	group	NOUN
ftr-289	1300	13	than	than	ADP
ftr-289	1300	14	cash	cash	NOUN
ftr-289	1300	15	businesses	business	NOUN
ftr-289	1300	16	(	(	PUNCT
ftr-289	1300	17	which	which	PRON
ftr-289	1300	18	are	be	AUX
ftr-289	1300	19	generally	generally	ADV
ftr-289	1300	20	small	small	ADJ
ftr-289	1300	21	businesses	business	NOUN
ftr-289	1300	22	with	with	ADP
ftr-289	1300	23	large	large	ADJ
ftr-289	1300	24	amounts	amount	NOUN
ftr-289	1300	25	of	of	ADP
ftr-289	1300	26	cash	cash	NOUN
ftr-289	1300	27	receipts	receipt	NOUN
ftr-289	1300	28	)	)	PUNCT
ftr-289	1300	29	,	,	PUNCT
ftr-289	1300	30	there	there	PRON
ftr-289	1300	31	is	be	VERB
ftr-289	1300	32	substantial	substantial	ADJ
ftr-289	1300	33	overlap	overlap	NOUN
ftr-289	1300	34	between	between	ADP
ftr-289	1300	35	the	the	DET
ftr-289	1300	36	two	two	NUM
ftr-289	1300	37	groups	group	NOUN
ftr-289	1300	38	.	.	PUNCT
ftr-289	1301	1	222	222	NUM
ftr-289	1301	2	.	.	PUNCT
ftr-289	1302	1	i	i	PRON
ftr-289	1302	2	d.	d.	PROPN
ftr-289	1302	3	at	at	ADP
ftr-289	1302	4	15	15	NUM
ftr-289	1302	5	.	.	PUNCT
ftr-289	1302	6	223	223	NUM
ftr-289	1302	7	.	.	PUNCT
ftr-289	1303	1	see	see	VERB
ftr-289	1303	2	,	,	PUNCT
ftr-289	1303	3	e.g.	e.g.	ADV
ftr-289	1303	4	,	,	PUNCT
ftr-289	1303	5	morse	morse	PROPN
ftr-289	1303	6	et	et	PROPN
ftr-289	1303	7	al	al	PROPN
ftr-289	1303	8	,	,	PUNCT
ftr-289	1303	9	cash	cash	NOUN
ftr-289	1303	10	businesses	business	NOUN
ftr-289	1303	11	,	,	PUNCT
ftr-289	1303	12	supra	supra	PROPN
ftr-289	1303	13	note	note	PROPN
ftr-289	1303	14	148	148	NUM
ftr-289	1303	15	,	,	PUNCT
ftr-289	1303	16	at	at	ADP
ftr-289	1303	17	53	53	NUM
ftr-289	1303	18	,	,	PUNCT
ftr-289	1303	19	59	59	NUM
ftr-289	1303	20	,	,	PUNCT
ftr-289	1303	21	61	61	NUM
ftr-289	1303	22	.	.	PUNCT
ftr-289	1303	23	224	224	NUM
ftr-289	1303	24	.	.	PUNCT
ftr-289	1304	1	factors	factor	NOUN
ftr-289	1304	2	influencing	influence	VERB
ftr-289	1304	3	voluntary	voluntary	ADJ
ftr-289	1304	4	compliance	compliance	NOUN
ftr-289	1304	5	,	,	PUNCT
ftr-289	1304	6	supra	supra	PROPN
ftr-289	1304	7	note	note	PROPN
ftr-289	1304	8	201	201	NUM
ftr-289	1304	9	,	,	PUNCT
ftr-289	1304	10	at	at	ADP
ftr-289	1304	11	10–11	10–11	NUM
ftr-289	1304	12	(	(	PUNCT
ftr-289	1304	13	identifying	identify	VERB
ftr-289	1304	14	geographic	geographic	ADJ
ftr-289	1304	15	clusters	cluster	NOUN
ftr-289	1304	16	of	of	ADP
ftr-289	1304	17	low	low	ADJ
ftr-289	1304	18	-	-	PUNCT
ftr-289	1304	19	compliance	compliance	NOUN
ftr-289	1304	20	communities	community	NOUN
ftr-289	1304	21	,	,	PUNCT
ftr-289	1304	22	albeit	albeit	SCONJ
ftr-289	1304	23	by	by	ADP
ftr-289	1304	24	using	use	VERB
ftr-289	1304	25	the	the	DET
ftr-289	1304	26	dif	dif	ADJ
ftr-289	1304	27	score	score	NOUN
ftr-289	1304	28	as	as	ADP
ftr-289	1304	29	a	a	DET
ftr-289	1304	30	means	means	NOUN
ftr-289	1304	31	of	of	ADP
ftr-289	1304	32	determining	determine	VERB
ftr-289	1304	33	low	low	ADJ
ftr-289	1304	34	compliance	compliance	NOUN
ftr-289	1304	35	)	)	PUNCT
ftr-289	1304	36	,	,	PUNCT
ftr-289	1304	37	23	23	NUM
ftr-289	1304	38	(	(	PUNCT
ftr-289	1304	39	identifying	identify	VERB
ftr-289	1304	40	lowcompliance	lowcompliance	NOUN
ftr-289	1304	41	industries	industry	NOUN
ftr-289	1304	42	through	through	ADP
ftr-289	1304	43	same	same	ADJ
ftr-289	1304	44	methodology	methodology	NOUN
ftr-289	1304	45	)	)	PUNCT
ftr-289	1304	46	.	.	PUNCT
ftr-289	1305	1	378	378	NUM
ftr-289	1305	2	florida	florida	PROPN
ftr-289	1305	3	tax	tax	NOUN
ftr-289	1305	4	review	review	NOUN
ftr-289	1305	5	[	[	X
ftr-289	1305	6	vol	vol	NOUN
ftr-289	1305	7	.	.	PUNCT
ftr-289	1306	1	16:6	16:6	NUM
ftr-289	1306	2	cleaner	cleaner	NOUN
ftr-289	1306	3	in	in	ADP
ftr-289	1306	4	greenwich	greenwich	PROPN
ftr-289	1306	5	village	village	NOUN
ftr-289	1306	6	may	may	AUX
ftr-289	1306	7	adopt	adopt	VERB
ftr-289	1306	8	a	a	DET
ftr-289	1306	9	norm	norm	NOUN
ftr-289	1306	10	of	of	ADP
ftr-289	1306	11	compliance	compliance	NOUN
ftr-289	1306	12	based	base	VERB
ftr-289	1306	13	on	on	ADP
ftr-289	1306	14	the	the	DET
ftr-289	1306	15	behavior	behavior	NOUN
ftr-289	1306	16	of	of	ADP
ftr-289	1306	17	all	all	DET
ftr-289	1306	18	other	other	ADJ
ftr-289	1306	19	cash	cash	NOUN
ftr-289	1306	20	businesses	business	NOUN
ftr-289	1306	21	in	in	ADP
ftr-289	1306	22	greenwich	greenwich	PROPN
ftr-289	1306	23	village	village	NOUN
ftr-289	1306	24	,	,	PUNCT
ftr-289	1306	25	rather	rather	ADV
ftr-289	1306	26	than	than	ADP
ftr-289	1306	27	the	the	DET
ftr-289	1306	28	behavior	behavior	NOUN
ftr-289	1306	29	of	of	ADP
ftr-289	1306	30	manhattan	manhattan	PROPN
ftr-289	1306	31	dry	dry	ADJ
ftr-289	1306	32	cleaners	cleaner	NOUN
ftr-289	1306	33	.	.	PUNCT
ftr-289	1307	1	various	various	ADJ
ftr-289	1307	2	arguments	argument	NOUN
ftr-289	1307	3	could	could	AUX
ftr-289	1307	4	be	be	AUX
ftr-289	1307	5	made	make	VERB
ftr-289	1307	6	about	about	ADP
ftr-289	1307	7	which	which	DET
ftr-289	1307	8	type	type	NOUN
ftr-289	1307	9	of	of	ADP
ftr-289	1307	10	enforcement	enforcement	NOUN
ftr-289	1307	11	project	project	NOUN
ftr-289	1307	12	would	would	AUX
ftr-289	1307	13	be	be	AUX
ftr-289	1307	14	most	most	ADV
ftr-289	1307	15	salient	salient	NOUN
ftr-289	1307	16	.	.	PUNCT
ftr-289	1308	1	the	the	DET
ftr-289	1308	2	manhattan	manhattan	PROPN
ftr-289	1308	3	dry	dry	VERB
ftr-289	1308	4	cleaner	clean	ADJ
ftr-289	1308	5	enforcement	enforcement	NOUN
ftr-289	1308	6	project	project	NOUN
ftr-289	1308	7	is	be	AUX
ftr-289	1308	8	likely	likely	ADJ
ftr-289	1308	9	to	to	PART
ftr-289	1308	10	be	be	AUX
ftr-289	1308	11	more	more	ADJ
ftr-289	1308	12	salient	salient	NOUN
ftr-289	1308	13	for	for	ADP
ftr-289	1308	14	some	some	DET
ftr-289	1308	15	groups	group	NOUN
ftr-289	1308	16	of	of	ADP
ftr-289	1308	17	taxpayers	taxpayer	NOUN
ftr-289	1308	18	(	(	PUNCT
ftr-289	1308	19	i.e.	i.e.	X
ftr-289	1308	20	,	,	PUNCT
ftr-289	1308	21	brooklyn	brooklyn	PROPN
ftr-289	1308	22	dry	dry	ADJ
ftr-289	1308	23	cleaners	cleaner	NOUN
ftr-289	1308	24	)	)	PUNCT
ftr-289	1308	25	and	and	CCONJ
ftr-289	1308	26	the	the	DET
ftr-289	1308	27	greenwich	greenwich	PROPN
ftr-289	1308	28	village	village	PROPN
ftr-289	1308	29	enforcement	enforcement	NOUN
ftr-289	1308	30	project	project	NOUN
ftr-289	1308	31	for	for	ADP
ftr-289	1308	32	others	other	NOUN
ftr-289	1308	33	(	(	PUNCT
ftr-289	1308	34	i.e.	i.e.	X
ftr-289	1308	35	,	,	PUNCT
ftr-289	1308	36	east	east	ADJ
ftr-289	1308	37	village	village	NOUN
ftr-289	1308	38	businesses	business	NOUN
ftr-289	1308	39	)	)	PUNCT
ftr-289	1308	40	.	.	PUNCT
ftr-289	1309	1	however	however	ADV
ftr-289	1309	2	,	,	PUNCT
ftr-289	1309	3	the	the	DET
ftr-289	1309	4	above	above	ADJ
ftr-289	1309	5	discussion	discussion	NOUN
ftr-289	1309	6	does	do	AUX
ftr-289	1309	7	not	not	PART
ftr-289	1309	8	defeat	defeat	VERB
ftr-289	1309	9	the	the	DET
ftr-289	1309	10	argument	argument	NOUN
ftr-289	1309	11	for	for	ADP
ftr-289	1309	12	concentrated	concentrated	ADJ
ftr-289	1309	13	enforcement	enforcement	NOUN
ftr-289	1309	14	but	but	CCONJ
ftr-289	1309	15	rather	rather	ADV
ftr-289	1309	16	clarifies	clarify	VERB
ftr-289	1309	17	when	when	SCONJ
ftr-289	1309	18	it	it	PRON
ftr-289	1309	19	is	be	AUX
ftr-289	1309	20	strongest	strong	ADJ
ftr-289	1309	21	.	.	PUNCT
ftr-289	1310	1	concentrated	concentrated	ADJ
ftr-289	1310	2	enforcement	enforcement	NOUN
ftr-289	1310	3	would	would	AUX
ftr-289	1310	4	work	work	VERB
ftr-289	1310	5	best	well	ADV
ftr-289	1310	6	when	when	SCONJ
ftr-289	1310	7	all	all	PRON
ftr-289	1310	8	of	of	ADP
ftr-289	1310	9	the	the	DET
ftr-289	1310	10	theories	theory	NOUN
ftr-289	1310	11	that	that	PRON
ftr-289	1310	12	support	support	VERB
ftr-289	1310	13	concentrated	concentrated	ADJ
ftr-289	1310	14	enforcement	enforcement	NOUN
ftr-289	1310	15	apply	apply	VERB
ftr-289	1310	16	and	and	CCONJ
ftr-289	1310	17	when	when	SCONJ
ftr-289	1310	18	they	they	PRON
ftr-289	1310	19	all	all	PRON
ftr-289	1310	20	suggest	suggest	VERB
ftr-289	1310	21	the	the	DET
ftr-289	1310	22	same	same	ADJ
ftr-289	1310	23	enforcement	enforcement	NOUN
ftr-289	1310	24	project	project	NOUN
ftr-289	1310	25	groups	group	NOUN
ftr-289	1310	26	.	.	PUNCT
ftr-289	1311	1	for	for	ADP
ftr-289	1311	2	instance	instance	NOUN
ftr-289	1311	3	,	,	PUNCT
ftr-289	1311	4	if	if	SCONJ
ftr-289	1311	5	all	all	PRON
ftr-289	1311	6	of	of	ADP
ftr-289	1311	7	the	the	DET
ftr-289	1311	8	supports	support	NOUN
ftr-289	1311	9	for	for	ADP
ftr-289	1311	10	concentrated	concentrated	ADJ
ftr-289	1311	11	enforcement	enforcement	NOUN
ftr-289	1311	12	apply	apply	VERB
ftr-289	1311	13	and	and	CCONJ
ftr-289	1311	14	manhattan	manhattan	PROPN
ftr-289	1311	15	dry	dry	ADJ
ftr-289	1311	16	cleaners	cleaner	NOUN
ftr-289	1311	17	are	be	AUX
ftr-289	1311	18	not	not	PART
ftr-289	1311	19	only	only	ADV
ftr-289	1311	20	the	the	DET
ftr-289	1311	21	relevant	relevant	ADJ
ftr-289	1311	22	group	group	NOUN
ftr-289	1311	23	for	for	ADP
ftr-289	1311	24	the	the	DET
ftr-289	1311	25	dif	dif	ADJ
ftr-289	1311	26	score	score	NOUN
ftr-289	1311	27	,	,	PUNCT
ftr-289	1311	28	but	but	CCONJ
ftr-289	1311	29	also	also	ADV
ftr-289	1311	30	for	for	ADP
ftr-289	1311	31	norms	norm	NOUN
ftr-289	1311	32	,	,	PUNCT
ftr-289	1311	33	and	and	CCONJ
ftr-289	1311	34	if	if	SCONJ
ftr-289	1311	35	an	an	DET
ftr-289	1311	36	enforcement	enforcement	NOUN
ftr-289	1311	37	project	project	NOUN
ftr-289	1311	38	on	on	ADP
ftr-289	1311	39	this	this	DET
ftr-289	1311	40	group	group	NOUN
ftr-289	1311	41	is	be	AUX
ftr-289	1311	42	likely	likely	ADJ
ftr-289	1311	43	to	to	PART
ftr-289	1311	44	be	be	AUX
ftr-289	1311	45	quite	quite	ADV
ftr-289	1311	46	salient	salient	NOUN
ftr-289	1311	47	,	,	PUNCT
ftr-289	1311	48	and	and	CCONJ
ftr-289	1311	49	manhattan	manhattan	PROPN
ftr-289	1311	50	dry	dry	ADJ
ftr-289	1311	51	cleaners	cleaner	NOUN
ftr-289	1311	52	are	be	AUX
ftr-289	1311	53	a	a	DET
ftr-289	1311	54	particularly	particularly	ADV
ftr-289	1311	55	noncompliant	noncompliant	ADJ
ftr-289	1311	56	node	node	NOUN
ftr-289	1311	57	,	,	PUNCT
ftr-289	1311	58	then	then	ADV
ftr-289	1311	59	an	an	DET
ftr-289	1311	60	enforcement	enforcement	NOUN
ftr-289	1311	61	project	project	NOUN
ftr-289	1311	62	on	on	ADP
ftr-289	1311	63	manhattan	manhattan	PROPN
ftr-289	1311	64	dry	dry	ADJ
ftr-289	1311	65	cleaners	cleaner	NOUN
ftr-289	1311	66	is	be	AUX
ftr-289	1311	67	likely	likely	ADJ
ftr-289	1311	68	to	to	PART
ftr-289	1311	69	be	be	AUX
ftr-289	1311	70	very	very	ADV
ftr-289	1311	71	powerful	powerful	ADJ
ftr-289	1311	72	.	.	PUNCT
ftr-289	1312	1	however	however	ADV
ftr-289	1312	2	,	,	PUNCT
ftr-289	1312	3	even	even	ADV
ftr-289	1312	4	absent	absent	ADJ
ftr-289	1312	5	perfect	perfect	ADJ
ftr-289	1312	6	overlap	overlap	NOUN
ftr-289	1312	7	,	,	PUNCT
ftr-289	1312	8	the	the	DET
ftr-289	1312	9	group	group	NOUN
ftr-289	1312	10	that	that	PRON
ftr-289	1312	11	is	be	AUX
ftr-289	1312	12	relevant	relevant	ADJ
ftr-289	1312	13	for	for	ADP
ftr-289	1312	14	one	one	NUM
ftr-289	1312	15	purpose	purpose	NOUN
ftr-289	1312	16	is	be	AUX
ftr-289	1312	17	likely	likely	ADJ
ftr-289	1312	18	to	to	PART
ftr-289	1312	19	have	have	VERB
ftr-289	1312	20	at	at	ADP
ftr-289	1312	21	least	least	ADJ
ftr-289	1312	22	some	some	PRON
ftr-289	1312	23	relevance	relevance	NOUN
ftr-289	1312	24	for	for	ADP
ftr-289	1312	25	others	other	NOUN
ftr-289	1312	26	.	.	PUNCT
ftr-289	1313	1	for	for	ADP
ftr-289	1313	2	instance	instance	NOUN
ftr-289	1313	3	,	,	PUNCT
ftr-289	1313	4	even	even	ADV
ftr-289	1313	5	if	if	SCONJ
ftr-289	1313	6	manhattan	manhattan	PROPN
ftr-289	1313	7	dry	dry	ADJ
ftr-289	1313	8	cleaners	cleaner	NOUN
ftr-289	1313	9	look	look	VERB
ftr-289	1313	10	to	to	ADP
ftr-289	1313	11	taxpayers	taxpayer	NOUN
ftr-289	1313	12	outside	outside	ADP
ftr-289	1313	13	their	their	PRON
ftr-289	1313	14	dif	dif	ADJ
ftr-289	1313	15	group	group	NOUN
ftr-289	1313	16	for	for	ADP
ftr-289	1313	17	the	the	DET
ftr-289	1313	18	purposes	purpose	NOUN
ftr-289	1313	19	of	of	ADP
ftr-289	1313	20	group	group	NOUN
ftr-289	1313	21	norms	norm	NOUN
ftr-289	1313	22	,	,	PUNCT
ftr-289	1313	23	the	the	DET
ftr-289	1313	24	taxpayers	taxpayer	NOUN
ftr-289	1313	25	in	in	ADP
ftr-289	1313	26	their	their	PRON
ftr-289	1313	27	dif	dif	ADJ
ftr-289	1313	28	group	group	NOUN
ftr-289	1313	29	(	(	PUNCT
ftr-289	1313	30	i.e.	i.e.	X
ftr-289	1313	31	,	,	PUNCT
ftr-289	1313	32	potentially	potentially	ADV
ftr-289	1313	33	other	other	ADJ
ftr-289	1313	34	manhattan	manhattan	PROPN
ftr-289	1313	35	dry	dry	ADJ
ftr-289	1313	36	cleaners	cleaner	NOUN
ftr-289	1313	37	)	)	PUNCT
ftr-289	1313	38	are	be	AUX
ftr-289	1313	39	likely	likely	ADJ
ftr-289	1313	40	to	to	PART
ftr-289	1313	41	be	be	AUX
ftr-289	1313	42	influential	influential	ADJ
ftr-289	1313	43	from	from	ADP
ftr-289	1313	44	a	a	DET
ftr-289	1313	45	norms	norm	NOUN
ftr-289	1313	46	perspective	perspective	NOUN
ftr-289	1313	47	as	as	ADV
ftr-289	1313	48	well	well	ADV
ftr-289	1313	49	.	.	PUNCT
ftr-289	1314	1	as	as	ADP
ftr-289	1314	2	a	a	DET
ftr-289	1314	3	result	result	NOUN
ftr-289	1314	4	,	,	PUNCT
ftr-289	1314	5	if	if	SCONJ
ftr-289	1314	6	manhattan	manhattan	PROPN
ftr-289	1314	7	dry	dry	ADJ
ftr-289	1314	8	cleaners	cleaner	NOUN
ftr-289	1314	9	are	be	AUX
ftr-289	1314	10	the	the	DET
ftr-289	1314	11	relevant	relevant	ADJ
ftr-289	1314	12	group	group	NOUN
ftr-289	1314	13	for	for	ADP
ftr-289	1314	14	dif	dif	X
ftr-289	1314	15	score	score	NOUN
ftr-289	1314	16	purposes	purpose	NOUN
ftr-289	1314	17	,	,	PUNCT
ftr-289	1314	18	then	then	ADV
ftr-289	1314	19	an	an	DET
ftr-289	1314	20	enforcement	enforcement	NOUN
ftr-289	1314	21	project	project	NOUN
ftr-289	1314	22	on	on	ADP
ftr-289	1314	23	that	that	DET
ftr-289	1314	24	group	group	NOUN
ftr-289	1314	25	is	be	AUX
ftr-289	1314	26	likely	likely	ADJ
ftr-289	1314	27	to	to	PART
ftr-289	1314	28	tap	tap	VERB
ftr-289	1314	29	into	into	ADP
ftr-289	1314	30	some	some	DET
ftr-289	1314	31	form	form	NOUN
ftr-289	1314	32	of	of	ADP
ftr-289	1314	33	group	group	NOUN
ftr-289	1314	34	norms	norm	NOUN
ftr-289	1314	35	(	(	PUNCT
ftr-289	1314	36	as	as	ADV
ftr-289	1314	37	well	well	ADV
ftr-289	1314	38	as	as	ADP
ftr-289	1314	39	salience	salience	NOUN
ftr-289	1314	40	and	and	CCONJ
ftr-289	1314	41	uncertainty	uncertainty	NOUN
ftr-289	1314	42	aversion	aversion	NOUN
ftr-289	1314	43	)	)	PUNCT
ftr-289	1314	44	,	,	PUNCT
ftr-289	1314	45	even	even	ADV
ftr-289	1314	46	if	if	SCONJ
ftr-289	1314	47	a	a	DET
ftr-289	1314	48	manhattan	manhattan	PROPN
ftr-289	1314	49	dry	dry	ADJ
ftr-289	1314	50	cleaner	clean	ADJ
ftr-289	1314	51	enforcement	enforcement	NOUN
ftr-289	1314	52	project	project	NOUN
ftr-289	1314	53	is	be	AUX
ftr-289	1314	54	not	not	PART
ftr-289	1314	55	the	the	DET
ftr-289	1314	56	optimal	optimal	ADJ
ftr-289	1314	57	enforcement	enforcement	NOUN
ftr-289	1314	58	project	project	NOUN
ftr-289	1314	59	to	to	PART
ftr-289	1314	60	affect	affect	VERB
ftr-289	1314	61	group	group	NOUN
ftr-289	1314	62	norms	norm	NOUN
ftr-289	1314	63	.	.	PUNCT
ftr-289	1315	1	in	in	ADP
ftr-289	1315	2	any	any	DET
ftr-289	1315	3	event	event	NOUN
ftr-289	1315	4	,	,	PUNCT
ftr-289	1315	5	while	while	SCONJ
ftr-289	1315	6	concentrated	concentrated	ADJ
ftr-289	1315	7	enforcement	enforcement	NOUN
ftr-289	1315	8	would	would	AUX
ftr-289	1315	9	be	be	AUX
ftr-289	1315	10	stronger	strong	ADJ
ftr-289	1315	11	to	to	ADP
ftr-289	1315	12	the	the	DET
ftr-289	1315	13	extent	extent	NOUN
ftr-289	1315	14	that	that	PRON
ftr-289	1315	15	all	all	PRON
ftr-289	1315	16	of	of	ADP
ftr-289	1315	17	the	the	DET
ftr-289	1315	18	factors	factor	NOUN
ftr-289	1315	19	work	work	VERB
ftr-289	1315	20	together	together	ADV
ftr-289	1315	21	,	,	PUNCT
ftr-289	1315	22	an	an	DET
ftr-289	1315	23	enforcement	enforcement	NOUN
ftr-289	1315	24	project	project	NOUN
ftr-289	1315	25	that	that	PRON
ftr-289	1315	26	meets	meet	VERB
ftr-289	1315	27	the	the	DET
ftr-289	1315	28	base	base	NOUN
ftr-289	1315	29	case	case	NOUN
ftr-289	1315	30	for	for	ADP
ftr-289	1315	31	concentrated	concentrated	ADJ
ftr-289	1315	32	enforcement	enforcement	NOUN
ftr-289	1315	33	and	and	CCONJ
ftr-289	1315	34	activates	activate	VERB
ftr-289	1315	35	some	some	PRON
ftr-289	1315	36	of	of	ADP
ftr-289	1315	37	the	the	DET
ftr-289	1315	38	enhanced	enhance	VERB
ftr-289	1315	39	factors	factor	NOUN
ftr-289	1315	40	for	for	ADP
ftr-289	1315	41	microdeterence	microdeterence	NOUN
ftr-289	1315	42	may	may	AUX
ftr-289	1315	43	produce	produce	VERB
ftr-289	1315	44	deterrence	deterrence	NOUN
ftr-289	1315	45	gains	gain	NOUN
ftr-289	1315	46	.	.	PUNCT
ftr-289	1316	1	moreover	moreover	ADV
ftr-289	1316	2	,	,	PUNCT
ftr-289	1316	3	it	it	PRON
ftr-289	1316	4	is	be	AUX
ftr-289	1316	5	worth	worth	ADJ
ftr-289	1316	6	emphasizing	emphasize	VERB
ftr-289	1316	7	that	that	SCONJ
ftr-289	1316	8	this	this	DET
ftr-289	1316	9	article	article	NOUN
ftr-289	1316	10	does	do	AUX
ftr-289	1316	11	not	not	PART
ftr-289	1316	12	definitively	definitively	ADV
ftr-289	1316	13	establish	establish	VERB
ftr-289	1316	14	that	that	SCONJ
ftr-289	1316	15	concentrated	concentrated	ADJ
ftr-289	1316	16	enforcement	enforcement	NOUN
ftr-289	1316	17	will	will	AUX
ftr-289	1316	18	raise	raise	VERB
ftr-289	1316	19	compliance	compliance	NOUN
ftr-289	1316	20	in	in	ADP
ftr-289	1316	21	the	the	DET
ftr-289	1316	22	cash	cash	NOUN
ftr-289	1316	23	business	business	NOUN
ftr-289	1316	24	tax	tax	NOUN
ftr-289	1316	25	sector	sector	NOUN
ftr-289	1316	26	.	.	PUNCT
ftr-289	1317	1	rather	rather	ADV
ftr-289	1317	2	,	,	PUNCT
ftr-289	1317	3	it	it	PRON
ftr-289	1317	4	fleshes	flesh	VERB
ftr-289	1317	5	out	out	ADP
ftr-289	1317	6	why	why	SCONJ
ftr-289	1317	7	concentrated	concentrated	ADJ
ftr-289	1317	8	enforcement	enforcement	NOUN
ftr-289	1317	9	may	may	AUX
ftr-289	1317	10	increase	increase	VERB
ftr-289	1317	11	compliance	compliance	NOUN
ftr-289	1317	12	.	.	PUNCT
ftr-289	1318	1	indeed	indeed	ADV
ftr-289	1318	2	,	,	PUNCT
ftr-289	1318	3	application	application	NOUN
ftr-289	1318	4	of	of	ADP
ftr-289	1318	5	concentrated	concentrated	ADJ
ftr-289	1318	6	enforcement	enforcement	NOUN
ftr-289	1318	7	would	would	AUX
ftr-289	1318	8	be	be	AUX
ftr-289	1318	9	quite	quite	ADV
ftr-289	1318	10	problematic	problematic	ADJ
ftr-289	1318	11	if	if	SCONJ
ftr-289	1318	12	concentrated	concentrated	ADJ
ftr-289	1318	13	enforcement	enforcement	NOUN
ftr-289	1318	14	drastically	drastically	ADV
ftr-289	1318	15	lowered	lower	VERB
ftr-289	1318	16	compliance	compliance	NOUN
ftr-289	1318	17	in	in	ADP
ftr-289	1318	18	subsectors	subsector	NOUN
ftr-289	1318	19	not	not	PART
ftr-289	1318	20	subject	subject	ADJ
ftr-289	1318	21	to	to	ADP
ftr-289	1318	22	enforcement	enforcement	NOUN
ftr-289	1318	23	projects	project	NOUN
ftr-289	1318	24	and	and	CCONJ
ftr-289	1318	25	such	such	ADJ
ftr-289	1318	26	decreases	decrease	NOUN
ftr-289	1318	27	were	be	AUX
ftr-289	1318	28	not	not	PART
ftr-289	1318	29	offset	offset	VERB
ftr-289	1318	30	by	by	ADP
ftr-289	1318	31	compliance	compliance	NOUN
ftr-289	1318	32	gains	gain	NOUN
ftr-289	1318	33	from	from	ADP
ftr-289	1318	34	subsectors	subsector	NOUN
ftr-289	1318	35	subject	subject	ADJ
ftr-289	1318	36	to	to	ADP
ftr-289	1318	37	enforcement	enforcement	NOUN
ftr-289	1318	38	projects	project	NOUN
ftr-289	1318	39	.	.	PUNCT
ftr-289	1319	1	however	however	ADV
ftr-289	1319	2	,	,	PUNCT
ftr-289	1319	3	the	the	DET
ftr-289	1319	4	concern	concern	NOUN
ftr-289	1319	5	that	that	PRON
ftr-289	1319	6	concentrated	concentrated	ADJ
ftr-289	1319	7	enforcement	enforcement	NOUN
ftr-289	1319	8	could	could	AUX
ftr-289	1319	9	lower	lower	VERB
ftr-289	1319	10	overall	overall	ADJ
ftr-289	1319	11	compliance	compliance	NOUN
ftr-289	1319	12	does	do	AUX
ftr-289	1319	13	not	not	PART
ftr-289	1319	14	show	show	VERB
ftr-289	1319	15	that	that	SCONJ
ftr-289	1319	16	the	the	DET
ftr-289	1319	17	existing	exist	VERB
ftr-289	1319	18	allocation	allocation	NOUN
ftr-289	1319	19	of	of	ADP
ftr-289	1319	20	scarce	scarce	ADJ
ftr-289	1319	21	enforcement	enforcement	NOUN
ftr-289	1319	22	resources	resource	NOUN
ftr-289	1319	23	across	across	ADP
ftr-289	1319	24	cash	cash	NOUN
ftr-289	1319	25	business	business	NOUN
ftr-289	1319	26	taxpayers	taxpayer	NOUN
ftr-289	1319	27	(	(	PUNCT
ftr-289	1319	28	or	or	CCONJ
ftr-289	1319	29	any	any	DET
ftr-289	1319	30	other	other	ADJ
ftr-289	1319	31	sector	sector	NOUN
ftr-289	1319	32	of	of	ADP
ftr-289	1319	33	taxpayers	taxpayer	NOUN
ftr-289	1319	34	)	)	PUNCT
ftr-289	1319	35	gets	get	VERB
ftr-289	1319	36	the	the	DET
ftr-289	1319	37	allocation	allocation	NOUN
ftr-289	1319	38	right	right	NOUN
ftr-289	1319	39	.	.	PUNCT
ftr-289	1320	1	rather	rather	ADV
ftr-289	1320	2	,	,	PUNCT
ftr-289	1320	3	the	the	DET
ftr-289	1320	4	concern	concern	NOUN
ftr-289	1320	5	affirms	affirm	VERB
ftr-289	1320	6	the	the	DET
ftr-289	1320	7	need	need	NOUN
ftr-289	1320	8	to	to	PART
ftr-289	1320	9	think	think	VERB
ftr-289	1320	10	deeply	deeply	ADV
ftr-289	1320	11	about	about	ADP
ftr-289	1320	12	the	the	DET
ftr-289	1320	13	issues	issue	NOUN
ftr-289	1320	14	posed	pose	VERB
ftr-289	1320	15	in	in	ADP
ftr-289	1320	16	this	this	DET
ftr-289	1320	17	article	article	NOUN
ftr-289	1320	18	and	and	CCONJ
ftr-289	1320	19	whether	whether	SCONJ
ftr-289	1320	20	and	and	CCONJ
ftr-289	1320	21	when	when	SCONJ
ftr-289	1320	22	concentrated	concentrated	ADJ
ftr-289	1320	23	enforcement	enforcement	NOUN
ftr-289	1320	24	(	(	PUNCT
ftr-289	1320	25	or	or	CCONJ
ftr-289	1320	26	some	some	DET
ftr-289	1320	27	alternative	alternative	ADJ
ftr-289	1320	28	2014	2014	NUM
ftr-289	1320	29	]	]	PUNCT
ftr-289	1320	30	concentrated	concentrated	ADJ
ftr-289	1320	31	enforcement	enforcement	NOUN
ftr-289	1320	32	379	379	NUM
ftr-289	1320	33	scheme	scheme	NOUN
ftr-289	1320	34	for	for	ADP
ftr-289	1320	35	allocating	allocate	VERB
ftr-289	1320	36	scarce	scarce	ADJ
ftr-289	1320	37	enforcement	enforcement	NOUN
ftr-289	1320	38	resources	resource	NOUN
ftr-289	1320	39	)	)	PUNCT
ftr-289	1320	40	may	may	AUX
ftr-289	1320	41	increase	increase	VERB
ftr-289	1320	42	compliance	compliance	NOUN
ftr-289	1320	43	.	.	PUNCT
ftr-289	1321	1	additionally	additionally	ADV
ftr-289	1321	2	,	,	PUNCT
ftr-289	1321	3	while	while	SCONJ
ftr-289	1321	4	any	any	DET
ftr-289	1321	5	application	application	NOUN
ftr-289	1321	6	of	of	ADP
ftr-289	1321	7	concentrated	concentrated	ADJ
ftr-289	1321	8	enforcement	enforcement	NOUN
ftr-289	1321	9	should	should	AUX
ftr-289	1321	10	be	be	AUX
ftr-289	1321	11	subject	subject	ADJ
ftr-289	1321	12	to	to	ADP
ftr-289	1321	13	rigorous	rigorous	ADJ
ftr-289	1321	14	empirical	empirical	ADJ
ftr-289	1321	15	evaluation	evaluation	NOUN
ftr-289	1321	16	to	to	PART
ftr-289	1321	17	determine	determine	VERB
ftr-289	1321	18	its	its	PRON
ftr-289	1321	19	effects	effect	NOUN
ftr-289	1321	20	(	(	PUNCT
ftr-289	1321	21	as	as	SCONJ
ftr-289	1321	22	exemplified	exemplify	VERB
ftr-289	1321	23	by	by	ADP
ftr-289	1321	24	the	the	DET
ftr-289	1321	25	hot	hot	ADJ
ftr-289	1321	26	spots	spot	NOUN
ftr-289	1321	27	policing	police	VERB
ftr-289	1321	28	empirical	empirical	ADJ
ftr-289	1321	29	research	research	NOUN
ftr-289	1321	30	,	,	PUNCT
ftr-289	1321	31	which	which	PRON
ftr-289	1321	32	built	build	VERB
ftr-289	1321	33	upon	upon	SCONJ
ftr-289	1321	34	the	the	DET
ftr-289	1321	35	theoretical	theoretical	ADJ
ftr-289	1321	36	case	case	NOUN
ftr-289	1321	37	for	for	ADP
ftr-289	1321	38	hot	hot	ADJ
ftr-289	1321	39	spots	spot	NOUN
ftr-289	1321	40	policing	police	VERB
ftr-289	1321	41	)	)	PUNCT
ftr-289	1321	42	,	,	PUNCT
ftr-289	1321	43	informed	inform	VERB
ftr-289	1321	44	intuition	intuition	NOUN
ftr-289	1321	45	can	can	AUX
ftr-289	1321	46	help	help	VERB
ftr-289	1321	47	determine	determine	VERB
ftr-289	1321	48	when	when	SCONJ
ftr-289	1321	49	it	it	PRON
ftr-289	1321	50	makes	make	VERB
ftr-289	1321	51	sense	sense	NOUN
ftr-289	1321	52	to	to	PART
ftr-289	1321	53	try	try	VERB
ftr-289	1321	54	concentrated	concentrated	ADJ
ftr-289	1321	55	enforcement	enforcement	NOUN
ftr-289	1321	56	.	.	PUNCT
ftr-289	1322	1	imagining	imagine	VERB
ftr-289	1322	2	the	the	DET
ftr-289	1322	3	two	two	NUM
ftr-289	1322	4	ends	end	NOUN
ftr-289	1322	5	of	of	ADP
ftr-289	1322	6	an	an	DET
ftr-289	1322	7	enforcement	enforcement	NOUN
ftr-289	1322	8	spectrum	spectrum	NOUN
ftr-289	1322	9	can	can	AUX
ftr-289	1322	10	help	help	VERB
ftr-289	1322	11	guide	guide	VERB
ftr-289	1322	12	this	this	DET
ftr-289	1322	13	process	process	NOUN
ftr-289	1322	14	.	.	PUNCT
ftr-289	1323	1	on	on	ADP
ftr-289	1323	2	one	one	NUM
ftr-289	1323	3	end	end	NOUN
ftr-289	1323	4	of	of	ADP
ftr-289	1323	5	the	the	DET
ftr-289	1323	6	spectrum	spectrum	NOUN
ftr-289	1323	7	,	,	PUNCT
ftr-289	1323	8	a	a	DET
ftr-289	1323	9	uniform	uniform	ADJ
ftr-289	1323	10	allocation	allocation	NOUN
ftr-289	1323	11	of	of	ADP
ftr-289	1323	12	enforcement	enforcement	NOUN
ftr-289	1323	13	resources	resource	NOUN
ftr-289	1323	14	leaves	leave	VERB
ftr-289	1323	15	every	every	DET
ftr-289	1323	16	taxpayer	taxpayer	NOUN
ftr-289	1323	17	with	with	ADP
ftr-289	1323	18	just	just	ADV
ftr-289	1323	19	enough	enough	ADJ
ftr-289	1323	20	incentive	incentive	NOUN
ftr-289	1323	21	to	to	PART
ftr-289	1323	22	comply	comply	VERB
ftr-289	1323	23	.	.	PUNCT
ftr-289	1324	1	as	as	ADP
ftr-289	1324	2	a	a	DET
ftr-289	1324	3	result	result	NOUN
ftr-289	1324	4	,	,	PUNCT
ftr-289	1324	5	concentrated	concentrated	ADJ
ftr-289	1324	6	enforcement	enforcement	NOUN
ftr-289	1324	7	may	may	AUX
ftr-289	1324	8	lead	lead	VERB
ftr-289	1324	9	to	to	ADP
ftr-289	1324	10	a	a	DET
ftr-289	1324	11	plunge	plunge	NOUN
ftr-289	1324	12	in	in	ADP
ftr-289	1324	13	compliance	compliance	NOUN
ftr-289	1324	14	in	in	ADP
ftr-289	1324	15	all	all	DET
ftr-289	1324	16	subsectors	subsector	NOUN
ftr-289	1324	17	not	not	PART
ftr-289	1324	18	subject	subject	ADJ
ftr-289	1324	19	to	to	ADP
ftr-289	1324	20	enforcement	enforcement	NOUN
ftr-289	1324	21	projects	project	NOUN
ftr-289	1324	22	(	(	PUNCT
ftr-289	1324	23	and	and	CCONJ
ftr-289	1324	24	a	a	DET
ftr-289	1324	25	corresponding	corresponding	ADJ
ftr-289	1324	26	plunge	plunge	NOUN
ftr-289	1324	27	in	in	ADP
ftr-289	1324	28	expected	expect	VERB
ftr-289	1324	29	monetary	monetary	ADJ
ftr-289	1324	30	costs	cost	NOUN
ftr-289	1324	31	of	of	ADP
ftr-289	1324	32	noncompliance	noncompliance	NOUN
ftr-289	1324	33	and	and	CCONJ
ftr-289	1324	34	norms	norm	NOUN
ftr-289	1324	35	of	of	ADP
ftr-289	1324	36	compliance	compliance	NOUN
ftr-289	1324	37	)	)	PUNCT
ftr-289	1324	38	,	,	PUNCT
ftr-289	1324	39	which	which	PRON
ftr-289	1324	40	may	may	AUX
ftr-289	1324	41	not	not	PART
ftr-289	1324	42	be	be	AUX
ftr-289	1324	43	outweighed	outweigh	VERB
ftr-289	1324	44	by	by	ADP
ftr-289	1324	45	increases	increase	NOUN
ftr-289	1324	46	in	in	ADP
ftr-289	1324	47	compliance	compliance	NOUN
ftr-289	1324	48	in	in	ADP
ftr-289	1324	49	subsectors	subsector	NOUN
ftr-289	1324	50	subject	subject	ADJ
ftr-289	1324	51	to	to	ADP
ftr-289	1324	52	enforcement	enforcement	NOUN
ftr-289	1324	53	projects	project	NOUN
ftr-289	1324	54	.	.	PUNCT
ftr-289	1325	1	at	at	ADP
ftr-289	1325	2	the	the	DET
ftr-289	1325	3	other	other	ADJ
ftr-289	1325	4	end	end	NOUN
ftr-289	1325	5	of	of	ADP
ftr-289	1325	6	the	the	DET
ftr-289	1325	7	spectrum	spectrum	NOUN
ftr-289	1325	8	,	,	PUNCT
ftr-289	1325	9	the	the	DET
ftr-289	1325	10	enforcement	enforcement	NOUN
ftr-289	1325	11	resources	resource	NOUN
ftr-289	1325	12	are	be	AUX
ftr-289	1325	13	yielding	yield	VERB
ftr-289	1325	14	little	little	ADJ
ftr-289	1325	15	to	to	ADP
ftr-289	1325	16	no	no	DET
ftr-289	1325	17	deterrence	deterrence	NOUN
ftr-289	1325	18	when	when	SCONJ
ftr-289	1325	19	applied	apply	VERB
ftr-289	1325	20	in	in	ADP
ftr-289	1325	21	a	a	DET
ftr-289	1325	22	uniform	uniform	ADJ
ftr-289	1325	23	fashion	fashion	NOUN
ftr-289	1325	24	,	,	PUNCT
ftr-289	1325	25	suggesting	suggest	VERB
ftr-289	1325	26	large	large	ADJ
ftr-289	1325	27	,	,	PUNCT
ftr-289	1325	28	potential	potential	ADJ
ftr-289	1325	29	benefits	benefit	NOUN
ftr-289	1325	30	from	from	ADP
ftr-289	1325	31	concentration	concentration	NOUN
ftr-289	1325	32	.	.	PUNCT
ftr-289	1326	1	concentrated	concentrated	ADJ
ftr-289	1326	2	enforcement	enforcement	NOUN
ftr-289	1326	3	may	may	AUX
ftr-289	1326	4	lead	lead	VERB
ftr-289	1326	5	to	to	ADP
ftr-289	1326	6	large	large	ADJ
ftr-289	1326	7	gains	gain	NOUN
ftr-289	1326	8	in	in	ADP
ftr-289	1326	9	the	the	DET
ftr-289	1326	10	enforcement	enforcement	NOUN
ftr-289	1326	11	project	project	NOUN
ftr-289	1326	12	subsectors	subsector	NOUN
ftr-289	1326	13	and	and	CCONJ
ftr-289	1326	14	few	few	ADJ
ftr-289	1326	15	losses	loss	NOUN
ftr-289	1326	16	in	in	ADP
ftr-289	1326	17	the	the	DET
ftr-289	1326	18	other	other	ADJ
ftr-289	1326	19	subsectors	subsector	NOUN
ftr-289	1326	20	.	.	PUNCT
ftr-289	1327	1	the	the	PRON
ftr-289	1327	2	more	more	ADV
ftr-289	1327	3	an	an	DET
ftr-289	1327	4	enforcement	enforcement	NOUN
ftr-289	1327	5	environment	environment	NOUN
ftr-289	1327	6	resembles	resemble	VERB
ftr-289	1327	7	the	the	DET
ftr-289	1327	8	latter	latter	ADJ
ftr-289	1327	9	,	,	PUNCT
ftr-289	1327	10	rather	rather	ADV
ftr-289	1327	11	than	than	ADP
ftr-289	1327	12	the	the	DET
ftr-289	1327	13	former	former	ADJ
ftr-289	1327	14	end	end	NOUN
ftr-289	1327	15	of	of	ADP
ftr-289	1327	16	the	the	DET
ftr-289	1327	17	spectrum	spectrum	NOUN
ftr-289	1327	18	,	,	PUNCT
ftr-289	1327	19	the	the	DET
ftr-289	1327	20	more	more	ADV
ftr-289	1327	21	sensible	sensible	ADJ
ftr-289	1327	22	experimental	experimental	ADJ
ftr-289	1327	23	application	application	NOUN
ftr-289	1327	24	of	of	ADP
ftr-289	1327	25	concentrated	concentrated	ADJ
ftr-289	1327	26	enforcement	enforcement	NOUN
ftr-289	1327	27	would	would	AUX
ftr-289	1327	28	be	be	AUX
ftr-289	1327	29	.	.	PUNCT
ftr-289	1328	1	additionally	additionally	ADV
ftr-289	1328	2	,	,	PUNCT
ftr-289	1328	3	the	the	PRON
ftr-289	1328	4	greater	great	ADJ
ftr-289	1328	5	the	the	DET
ftr-289	1328	6	uncertainty	uncertainty	NOUN
ftr-289	1328	7	aversion	aversion	NOUN
ftr-289	1328	8	,	,	PUNCT
ftr-289	1328	9	availability	availability	NOUN
ftr-289	1328	10	bias	bias	NOUN
ftr-289	1328	11	,	,	PUNCT
ftr-289	1328	12	and	and	CCONJ
ftr-289	1328	13	concentration	concentration	NOUN
ftr-289	1328	14	in	in	ADP
ftr-289	1328	15	nodes	node	NOUN
ftr-289	1328	16	of	of	ADP
ftr-289	1328	17	noncompliance	noncompliance	NOUN
ftr-289	1328	18	,	,	PUNCT
ftr-289	1328	19	the	the	DET
ftr-289	1328	20	better	well	ADV
ftr-289	1328	21	advised	advise	VERB
ftr-289	1328	22	experimental	experimental	ADJ
ftr-289	1328	23	application	application	NOUN
ftr-289	1328	24	of	of	ADP
ftr-289	1328	25	concentrated	concentrated	ADJ
ftr-289	1328	26	enforcement	enforcement	NOUN
ftr-289	1328	27	would	would	AUX
ftr-289	1328	28	be	be	AUX
ftr-289	1328	29	.	.	PUNCT
ftr-289	1329	1	for	for	ADP
ftr-289	1329	2	the	the	DET
ftr-289	1329	3	reasons	reason	NOUN
ftr-289	1329	4	outlined	outline	VERB
ftr-289	1329	5	above	above	ADV
ftr-289	1329	6	,	,	PUNCT
ftr-289	1329	7	a	a	DET
ftr-289	1329	8	number	number	NOUN
ftr-289	1329	9	of	of	ADP
ftr-289	1329	10	aspects	aspect	NOUN
ftr-289	1329	11	of	of	ADP
ftr-289	1329	12	the	the	DET
ftr-289	1329	13	cash	cash	NOUN
ftr-289	1329	14	business	business	NOUN
ftr-289	1329	15	tax	tax	NOUN
ftr-289	1329	16	sector	sector	NOUN
ftr-289	1329	17	suggest	suggest	VERB
ftr-289	1329	18	that	that	SCONJ
ftr-289	1329	19	the	the	DET
ftr-289	1329	20	cash	cash	NOUN
ftr-289	1329	21	business	business	NOUN
ftr-289	1329	22	tax	tax	NOUN
ftr-289	1329	23	sector	sector	NOUN
ftr-289	1329	24	may	may	AUX
ftr-289	1329	25	be	be	AUX
ftr-289	1329	26	closer	close	ADJ
ftr-289	1329	27	to	to	ADP
ftr-289	1329	28	the	the	DET
ftr-289	1329	29	latter	latter	ADJ
ftr-289	1329	30	,	,	PUNCT
ftr-289	1329	31	rather	rather	ADV
ftr-289	1329	32	than	than	ADP
ftr-289	1329	33	the	the	DET
ftr-289	1329	34	former	former	ADJ
ftr-289	1329	35	,	,	PUNCT
ftr-289	1329	36	end	end	NOUN
ftr-289	1329	37	of	of	ADP
ftr-289	1329	38	the	the	DET
ftr-289	1329	39	spectrum	spectrum	NOUN
ftr-289	1329	40	.	.	PUNCT
ftr-289	1330	1	the	the	DET
ftr-289	1330	2	compliance	compliance	NOUN
ftr-289	1330	3	that	that	PRON
ftr-289	1330	4	does	do	AUX
ftr-289	1330	5	exist	exist	VERB
ftr-289	1330	6	in	in	ADP
ftr-289	1330	7	the	the	DET
ftr-289	1330	8	cash	cash	NOUN
ftr-289	1330	9	business	business	NOUN
ftr-289	1330	10	tax	tax	NOUN
ftr-289	1330	11	sector	sector	NOUN
ftr-289	1330	12	can	can	AUX
ftr-289	1330	13	be	be	AUX
ftr-289	1330	14	explained	explain	VERB
ftr-289	1330	15	at	at	ADP
ftr-289	1330	16	least	least	ADJ
ftr-289	1330	17	in	in	ADP
ftr-289	1330	18	large	large	ADJ
ftr-289	1330	19	part	part	NOUN
ftr-289	1330	20	by	by	ADP
ftr-289	1330	21	the	the	DET
ftr-289	1330	22	visibility	visibility	NOUN
ftr-289	1330	23	of	of	ADP
ftr-289	1330	24	credit	credit	NOUN
ftr-289	1330	25	card	card	NOUN
ftr-289	1330	26	receipts	receipt	NOUN
ftr-289	1330	27	.	.	PUNCT
ftr-289	1331	1	as	as	ADP
ftr-289	1331	2	a	a	DET
ftr-289	1331	3	result	result	NOUN
ftr-289	1331	4	,	,	PUNCT
ftr-289	1331	5	reporting	reporting	NOUN
ftr-289	1331	6	of	of	ADP
ftr-289	1331	7	credit	credit	NOUN
ftr-289	1331	8	card	card	NOUN
ftr-289	1331	9	receipts	receipt	NOUN
ftr-289	1331	10	may	may	AUX
ftr-289	1331	11	persist	persist	VERB
ftr-289	1331	12	even	even	ADV
ftr-289	1331	13	if	if	SCONJ
ftr-289	1331	14	a	a	DET
ftr-289	1331	15	particular	particular	ADJ
ftr-289	1331	16	subsector	subsector	NOUN
ftr-289	1331	17	is	be	AUX
ftr-289	1331	18	not	not	PART
ftr-289	1331	19	subject	subject	ADJ
ftr-289	1331	20	to	to	ADP
ftr-289	1331	21	an	an	DET
ftr-289	1331	22	enforcement	enforcement	NOUN
ftr-289	1331	23	project	project	NOUN
ftr-289	1331	24	.	.	PUNCT
ftr-289	1332	1	indeed	indeed	ADV
ftr-289	1332	2	,	,	PUNCT
ftr-289	1332	3	dropping	drop	VERB
ftr-289	1332	4	from	from	ADP
ftr-289	1332	5	a	a	DET
ftr-289	1332	6	one	one	NUM
ftr-289	1332	7	percent	percent	NOUN
ftr-289	1332	8	chance	chance	NOUN
ftr-289	1332	9	of	of	ADP
ftr-289	1332	10	audit	audit	NOUN
ftr-289	1332	11	to	to	ADP
ftr-289	1332	12	a	a	DET
ftr-289	1332	13	slightly	slightly	ADV
ftr-289	1332	14	lower	low	ADJ
ftr-289	1332	15	chance	chance	NOUN
ftr-289	1332	16	of	of	ADP
ftr-289	1332	17	audit	audit	NOUN
ftr-289	1332	18	,	,	PUNCT
ftr-289	1332	19	combined	combine	VERB
ftr-289	1332	20	with	with	ADP
ftr-289	1332	21	probability	probability	NOUN
ftr-289	1332	22	neglect	neglect	NOUN
ftr-289	1332	23	,	,	PUNCT
ftr-289	1332	24	may	may	AUX
ftr-289	1332	25	provide	provide	VERB
ftr-289	1332	26	a	a	DET
ftr-289	1332	27	reasonably	reasonably	ADV
ftr-289	1332	28	high	high	ADJ
ftr-289	1332	29	incentive	incentive	NOUN
ftr-289	1332	30	to	to	PART
ftr-289	1332	31	continue	continue	VERB
ftr-289	1332	32	to	to	PART
ftr-289	1332	33	report	report	VERB
ftr-289	1332	34	credit	credit	NOUN
ftr-289	1332	35	card	card	NOUN
ftr-289	1332	36	receipts	receipt	NOUN
ftr-289	1332	37	and	and	CCONJ
ftr-289	1332	38	some	some	DET
ftr-289	1332	39	minimal	minimal	ADJ
ftr-289	1332	40	amount	amount	NOUN
ftr-289	1332	41	of	of	ADP
ftr-289	1332	42	cash	cash	NOUN
ftr-289	1332	43	income	income	NOUN
ftr-289	1332	44	,	,	PUNCT
ftr-289	1332	45	even	even	ADV
ftr-289	1332	46	for	for	SCONJ
ftr-289	1332	47	subsectors	subsector	NOUN
ftr-289	1332	48	not	not	PART
ftr-289	1332	49	subject	subject	ADJ
ftr-289	1332	50	to	to	ADP
ftr-289	1332	51	enforcement	enforcement	NOUN
ftr-289	1332	52	projects	project	NOUN
ftr-289	1332	53	.	.	PUNCT
ftr-289	1333	1	in	in	ADP
ftr-289	1333	2	other	other	ADJ
ftr-289	1333	3	words	word	NOUN
ftr-289	1333	4	,	,	PUNCT
ftr-289	1333	5	there	there	PRON
ftr-289	1333	6	may	may	AUX
ftr-289	1333	7	be	be	AUX
ftr-289	1333	8	little	little	ADJ
ftr-289	1333	9	compliance	compliance	NOUN
ftr-289	1333	10	to	to	PART
ftr-289	1333	11	lose	lose	VERB
ftr-289	1333	12	in	in	ADP
ftr-289	1333	13	subsectors	subsector	NOUN
ftr-289	1333	14	not	not	PART
ftr-289	1333	15	subject	subject	ADJ
ftr-289	1333	16	to	to	ADP
ftr-289	1333	17	enforcement	enforcement	NOUN
ftr-289	1333	18	projects	project	NOUN
ftr-289	1333	19	.	.	PUNCT
ftr-289	1334	1	on	on	ADP
ftr-289	1334	2	the	the	DET
ftr-289	1334	3	other	other	ADJ
ftr-289	1334	4	hand	hand	NOUN
ftr-289	1334	5	,	,	PUNCT
ftr-289	1334	6	the	the	DET
ftr-289	1334	7	very	very	ADV
ftr-289	1334	8	low	low	ADJ
ftr-289	1334	9	reporting	reporting	NOUN
ftr-289	1334	10	of	of	ADP
ftr-289	1334	11	cash	cash	NOUN
ftr-289	1334	12	receipts	receipt	NOUN
ftr-289	1334	13	and	and	CCONJ
ftr-289	1334	14	the	the	DET
ftr-289	1334	15	very	very	ADV
ftr-289	1334	16	limited	limited	ADJ
ftr-289	1334	17	enforcement	enforcement	NOUN
ftr-289	1334	18	resources	resource	NOUN
ftr-289	1334	19	suggests	suggest	VERB
ftr-289	1334	20	that	that	SCONJ
ftr-289	1334	21	there	there	PRON
ftr-289	1334	22	may	may	AUX
ftr-289	1334	23	be	be	AUX
ftr-289	1334	24	much	much	ADJ
ftr-289	1334	25	to	to	PART
ftr-289	1334	26	gain	gain	VERB
ftr-289	1334	27	from	from	ADP
ftr-289	1334	28	concentrated	concentrated	ADJ
ftr-289	1334	29	enforcement	enforcement	NOUN
ftr-289	1334	30	.	.	PUNCT
ftr-289	1335	1	a	a	DET
ftr-289	1335	2	variety	variety	NOUN
ftr-289	1335	3	of	of	ADP
ftr-289	1335	4	mechanisms	mechanism	NOUN
ftr-289	1335	5	,	,	PUNCT
ftr-289	1335	6	including	include	VERB
ftr-289	1335	7	the	the	DET
ftr-289	1335	8	role	role	NOUN
ftr-289	1335	9	of	of	ADP
ftr-289	1335	10	the	the	DET
ftr-289	1335	11	dif	dif	ADJ
ftr-289	1335	12	score	score	NOUN
ftr-289	1335	13	in	in	ADP
ftr-289	1335	14	creating	create	VERB
ftr-289	1335	15	feedback	feedback	NOUN
ftr-289	1335	16	loops	loop	NOUN
ftr-289	1335	17	between	between	ADP
ftr-289	1335	18	noncompliance	noncompliance	NOUN
ftr-289	1335	19	and	and	CCONJ
ftr-289	1335	20	enforcement	enforcement	NOUN
ftr-289	1335	21	and	and	CCONJ
ftr-289	1335	22	the	the	DET
ftr-289	1335	23	potential	potential	ADJ
ftr-289	1335	24	role	role	NOUN
ftr-289	1335	25	of	of	ADP
ftr-289	1335	26	local	local	ADJ
ftr-289	1335	27	norms	norm	NOUN
ftr-289	1335	28	in	in	ADP
ftr-289	1335	29	making	make	VERB
ftr-289	1335	30	compliance	compliance	NOUN
ftr-289	1335	31	sticky	sticky	ADJ
ftr-289	1335	32	suggest	suggest	VERB
ftr-289	1335	33	additional	additional	ADJ
ftr-289	1335	34	reasons	reason	NOUN
ftr-289	1335	35	why	why	SCONJ
ftr-289	1335	36	the	the	DET
ftr-289	1335	37	gains	gain	NOUN
ftr-289	1335	38	in	in	ADP
ftr-289	1335	39	subsectors	subsector	NOUN
ftr-289	1335	40	subject	subject	ADJ
ftr-289	1335	41	to	to	ADP
ftr-289	1335	42	enforcement	enforcement	NOUN
ftr-289	1335	43	projects	project	NOUN
ftr-289	1335	44	may	may	AUX
ftr-289	1335	45	more	more	ADV
ftr-289	1335	46	than	than	ADP
ftr-289	1335	47	outweigh	outweigh	VERB
ftr-289	1335	48	the	the	DET
ftr-289	1335	49	losses	loss	NOUN
ftr-289	1335	50	elsewhere	elsewhere	ADV
ftr-289	1335	51	.	.	PUNCT
ftr-289	1336	1	evidence	evidence	NOUN
ftr-289	1336	2	of	of	ADP
ftr-289	1336	3	taxpayer	taxpayer	NOUN
ftr-289	1336	4	uncertainty	uncertainty	NOUN
ftr-289	1336	5	aversion	aversion	NOUN
ftr-289	1336	6	,	,	PUNCT
ftr-289	1336	7	media	medium	NOUN
ftr-289	1336	8	attention	attention	NOUN
ftr-289	1336	9	to	to	ADP
ftr-289	1336	10	tax	tax	NOUN
ftr-289	1336	11	crackdowns	crackdown	NOUN
ftr-289	1336	12	,	,	PUNCT
ftr-289	1336	13	and	and	CCONJ
ftr-289	1336	14	seeming	seem	VERB
ftr-289	1336	15	nodes	node	NOUN
ftr-289	1336	16	of	of	ADP
ftr-289	1336	17	noncompliance	noncompliance	NOUN
ftr-289	1336	18	380	380	NUM
ftr-289	1336	19	florida	florida	PROPN
ftr-289	1336	20	tax	tax	NOUN
ftr-289	1336	21	review	review	NOUN
ftr-289	1336	22	[	[	X
ftr-289	1336	23	vol	vol	NOUN
ftr-289	1336	24	.	.	PUNCT
ftr-289	1337	1	16:6	16:6	NUM
ftr-289	1337	2	enhance	enhance	VERB
ftr-289	1337	3	the	the	DET
ftr-289	1337	4	case	case	NOUN
ftr-289	1337	5	for	for	ADP
ftr-289	1337	6	concentrated	concentrated	ADJ
ftr-289	1337	7	enforcement	enforcement	NOUN
ftr-289	1337	8	in	in	ADP
ftr-289	1337	9	the	the	DET
ftr-289	1337	10	cash	cash	NOUN
ftr-289	1337	11	business	business	NOUN
ftr-289	1337	12	tax	tax	NOUN
ftr-289	1337	13	sector	sector	NOUN
ftr-289	1337	14	.	.	PUNCT
ftr-289	1338	1	put	put	VERB
ftr-289	1338	2	simply	simply	ADV
ftr-289	1338	3	,	,	PUNCT
ftr-289	1338	4	this	this	DET
ftr-289	1338	5	article	article	NOUN
ftr-289	1338	6	suggests	suggest	VERB
ftr-289	1338	7	that	that	SCONJ
ftr-289	1338	8	the	the	DET
ftr-289	1338	9	theoretical	theoretical	ADJ
ftr-289	1338	10	case	case	NOUN
ftr-289	1338	11	for	for	ADP
ftr-289	1338	12	concentrated	concentrated	ADJ
ftr-289	1338	13	enforcement	enforcement	NOUN
ftr-289	1338	14	in	in	ADP
ftr-289	1338	15	the	the	DET
ftr-289	1338	16	cash	cash	NOUN
ftr-289	1338	17	business	business	NOUN
ftr-289	1338	18	tax	tax	NOUN
ftr-289	1338	19	sector	sector	NOUN
ftr-289	1338	20	is	be	AUX
ftr-289	1338	21	strong	strong	ADJ
ftr-289	1338	22	enough	enough	ADV
ftr-289	1338	23	to	to	PART
ftr-289	1338	24	merit	merit	VERB
ftr-289	1338	25	empirical	empirical	ADJ
ftr-289	1338	26	testing	testing	NOUN
ftr-289	1338	27	.	.	PUNCT
ftr-289	1339	1	d.	d.	NOUN
ftr-289	1339	2	objections	objection	NOUN
ftr-289	1339	3	and	and	CCONJ
ftr-289	1339	4	responses	response	NOUN
ftr-289	1339	5	aside	aside	ADV
ftr-289	1339	6	from	from	ADP
ftr-289	1339	7	this	this	DET
ftr-289	1339	8	inherent	inherent	ADJ
ftr-289	1339	9	empirical	empirical	ADJ
ftr-289	1339	10	question	question	NOUN
ftr-289	1339	11	,	,	PUNCT
ftr-289	1339	12	a	a	DET
ftr-289	1339	13	number	number	NOUN
ftr-289	1339	14	of	of	ADP
ftr-289	1339	15	potential	potential	ADJ
ftr-289	1339	16	objections	objection	NOUN
ftr-289	1339	17	to	to	ADP
ftr-289	1339	18	the	the	DET
ftr-289	1339	19	application	application	NOUN
ftr-289	1339	20	of	of	ADP
ftr-289	1339	21	concentrated	concentrated	ADJ
ftr-289	1339	22	enforcement	enforcement	NOUN
ftr-289	1339	23	to	to	ADP
ftr-289	1339	24	cash	cash	NOUN
ftr-289	1339	25	business	business	NOUN
ftr-289	1339	26	tax	tax	NOUN
ftr-289	1339	27	sector	sector	NOUN
ftr-289	1339	28	also	also	ADV
ftr-289	1339	29	may	may	AUX
ftr-289	1339	30	exist	exist	VERB
ftr-289	1339	31	.	.	PUNCT
ftr-289	1340	1	as	as	ADP
ftr-289	1340	2	an	an	DET
ftr-289	1340	3	initial	initial	ADJ
ftr-289	1340	4	matter	matter	NOUN
ftr-289	1340	5	,	,	PUNCT
ftr-289	1340	6	in	in	ADP
ftr-289	1340	7	discussing	discuss	VERB
ftr-289	1340	8	the	the	DET
ftr-289	1340	9	potential	potential	ADJ
ftr-289	1340	10	gains	gain	NOUN
ftr-289	1340	11	from	from	ADP
ftr-289	1340	12	concentrated	concentrated	ADJ
ftr-289	1340	13	enforcement	enforcement	NOUN
ftr-289	1340	14	,	,	PUNCT
ftr-289	1340	15	this	this	DET
ftr-289	1340	16	article	article	NOUN
ftr-289	1340	17	has	have	AUX
ftr-289	1340	18	focused	focus	VERB
ftr-289	1340	19	on	on	ADP
ftr-289	1340	20	gains	gain	NOUN
ftr-289	1340	21	from	from	ADP
ftr-289	1340	22	concentrating	concentrate	VERB
ftr-289	1340	23	audit	audit	NOUN
ftr-289	1340	24	resources	resource	NOUN
ftr-289	1340	25	on	on	ADP
ftr-289	1340	26	subsectors	subsector	NOUN
ftr-289	1340	27	of	of	ADP
ftr-289	1340	28	cash	cash	NOUN
ftr-289	1340	29	business	business	NOUN
ftr-289	1340	30	taxpayers	taxpayer	NOUN
ftr-289	1340	31	.	.	PUNCT
ftr-289	1341	1	as	as	ADP
ftr-289	1341	2	a	a	DET
ftr-289	1341	3	result	result	NOUN
ftr-289	1341	4	,	,	PUNCT
ftr-289	1341	5	the	the	DET
ftr-289	1341	6	first	first	ADJ
ftr-289	1341	7	potential	potential	ADJ
ftr-289	1341	8	objection	objection	NOUN
ftr-289	1341	9	to	to	ADP
ftr-289	1341	10	concentrated	concentrate	VERB
ftr-289	1341	11	enforcement	enforcement	NOUN
ftr-289	1341	12	is	be	AUX
ftr-289	1341	13	that	that	SCONJ
ftr-289	1341	14	audits	audits	NOUN
ftr-289	1341	15	of	of	ADP
ftr-289	1341	16	cash	cash	NOUN
ftr-289	1341	17	business	business	NOUN
ftr-289	1341	18	taxpayers	taxpayer	NOUN
ftr-289	1341	19	are	be	AUX
ftr-289	1341	20	problematic	problematic	ADJ
ftr-289	1341	21	for	for	ADP
ftr-289	1341	22	a	a	DET
ftr-289	1341	23	number	number	NOUN
ftr-289	1341	24	of	of	ADP
ftr-289	1341	25	reasons	reason	NOUN
ftr-289	1341	26	:	:	PUNCT
ftr-289	1341	27	they	they	PRON
ftr-289	1341	28	do	do	AUX
ftr-289	1341	29	not	not	PART
ftr-289	1341	30	detect	detect	VERB
ftr-289	1341	31	all	all	DET
ftr-289	1341	32	evasion	evasion	NOUN
ftr-289	1341	33	,	,	PUNCT
ftr-289	1341	34	they	they	PRON
ftr-289	1341	35	are	be	AUX
ftr-289	1341	36	expensive	expensive	ADJ
ftr-289	1341	37	and	and	CCONJ
ftr-289	1341	38	low	low	ADJ
ftr-289	1341	39	yield	yield	NOUN
ftr-289	1341	40	,	,	PUNCT
ftr-289	1341	41	and	and	CCONJ
ftr-289	1341	42	even	even	ADV
ftr-289	1341	43	heavy	heavy	ADJ
ftr-289	1341	44	concentrations	concentration	NOUN
ftr-289	1341	45	of	of	ADP
ftr-289	1341	46	resources	resource	NOUN
ftr-289	1341	47	may	may	AUX
ftr-289	1341	48	not	not	PART
ftr-289	1341	49	produce	produce	VERB
ftr-289	1341	50	high	high	ADJ
ftr-289	1341	51	rates	rate	NOUN
ftr-289	1341	52	of	of	ADP
ftr-289	1341	53	audits	audits	NOUN
ftr-289	1341	54	for	for	ADP
ftr-289	1341	55	the	the	DET
ftr-289	1341	56	cash	cash	NOUN
ftr-289	1341	57	business	business	NOUN
ftr-289	1341	58	taxpayers	taxpayer	NOUN
ftr-289	1341	59	in	in	ADP
ftr-289	1341	60	an	an	DET
ftr-289	1341	61	enforcement	enforcement	NOUN
ftr-289	1341	62	project	project	NOUN
ftr-289	1341	63	.	.	PUNCT
ftr-289	1342	1	indeed	indeed	ADV
ftr-289	1342	2	,	,	PUNCT
ftr-289	1342	3	the	the	DET
ftr-289	1342	4	frequent	frequent	ADJ
ftr-289	1342	5	lack	lack	NOUN
ftr-289	1342	6	of	of	ADP
ftr-289	1342	7	a	a	DET
ftr-289	1342	8	paper	paper	NOUN
ftr-289	1342	9	trail	trail	NOUN
ftr-289	1342	10	associated	associate	VERB
ftr-289	1342	11	with	with	ADP
ftr-289	1342	12	cash	cash	NOUN
ftr-289	1342	13	business	business	NOUN
ftr-289	1342	14	tax	tax	NOUN
ftr-289	1342	15	evasion	evasion	NOUN
ftr-289	1342	16	,	,	PUNCT
ftr-289	1342	17	combined	combine	VERB
ftr-289	1342	18	with	with	ADP
ftr-289	1342	19	these	these	DET
ftr-289	1342	20	taxpayers	taxpayer	NOUN
ftr-289	1342	21	’	'	PUNCT
ftr-289	1342	22	own	own	ADJ
ftr-289	1342	23	evasion	evasion	NOUN
ftr-289	1342	24	sophistication	sophistication	NOUN
ftr-289	1342	25	does	do	AUX
ftr-289	1342	26	make	make	VERB
ftr-289	1342	27	cash	cash	NOUN
ftr-289	1342	28	business	business	NOUN
ftr-289	1342	29	tax	tax	NOUN
ftr-289	1342	30	evasion	evasion	NOUN
ftr-289	1342	31	very	very	ADV
ftr-289	1342	32	difficult	difficult	ADJ
ftr-289	1342	33	for	for	SCONJ
ftr-289	1342	34	auditors	auditor	NOUN
ftr-289	1342	35	to	to	PART
ftr-289	1342	36	find	find	VERB
ftr-289	1342	37	.	.	PUNCT
ftr-289	1343	1	225	225	NUM
ftr-289	1343	2	as	as	SCONJ
ftr-289	1343	3	described	describe	VERB
ftr-289	1343	4	by	by	ADP
ftr-289	1343	5	joseph	joseph	PROPN
ftr-289	1343	6	bankman	bankman	PROPN
ftr-289	1343	7	,	,	PUNCT
ftr-289	1343	8	evasion	evasion	NOUN
ftr-289	1343	9	techniques	technique	NOUN
ftr-289	1343	10	include	include	VERB
ftr-289	1343	11	“	"	PUNCT
ftr-289	1343	12	special	special	ADJ
ftr-289	1343	13	cash	cash	NOUN
ftr-289	1343	14	registers	register	NOUN
ftr-289	1343	15	,	,	PUNCT
ftr-289	1343	16	ringing	ring	VERB
ftr-289	1343	17	up	up	ADP
ftr-289	1343	18	sales	sale	NOUN
ftr-289	1343	19	as	as	ADP
ftr-289	1343	20	estimates	estimate	NOUN
ftr-289	1343	21	,	,	PUNCT
ftr-289	1343	22	the	the	DET
ftr-289	1343	23	use	use	NOUN
ftr-289	1343	24	of	of	ADP
ftr-289	1343	25	two	two	NUM
ftr-289	1343	26	sets	set	NOUN
ftr-289	1343	27	of	of	ADP
ftr-289	1343	28	books	book	NOUN
ftr-289	1343	29	,	,	PUNCT
ftr-289	1343	30	[	[	X
ftr-289	1343	31	and	and	CCONJ
ftr-289	1343	32	]	]	PUNCT
ftr-289	1343	33	paying	pay	VERB
ftr-289	1343	34	suppliers	supplier	NOUN
ftr-289	1343	35	in	in	ADP
ftr-289	1343	36	cash	cash	NOUN
ftr-289	1343	37	to	to	PART
ftr-289	1343	38	avoid	avoid	VERB
ftr-289	1343	39	paper	paper	NOUN
ftr-289	1343	40	trails	trail	NOUN
ftr-289	1343	41	.	.	PUNCT
ftr-289	1343	42	”	"	PUNCT
ftr-289	1344	1	226	226	NUM
ftr-289	1344	2	additionally	additionally	ADV
ftr-289	1344	3	,	,	PUNCT
ftr-289	1344	4	cash	cash	NOUN
ftr-289	1344	5	business	business	NOUN
ftr-289	1344	6	taxpayers	taxpayer	NOUN
ftr-289	1344	7	frequently	frequently	ADV
ftr-289	1344	8	hoard	hoard	VERB
ftr-289	1344	9	cash	cash	NOUN
ftr-289	1344	10	business	business	NOUN
ftr-289	1344	11	proceeds	proceed	NOUN
ftr-289	1344	12	or	or	CCONJ
ftr-289	1344	13	reinvest	reinvest	VERB
ftr-289	1344	14	them	they	PRON
ftr-289	1344	15	in	in	ADP
ftr-289	1344	16	the	the	DET
ftr-289	1344	17	business	business	NOUN
ftr-289	1344	18	so	so	SCONJ
ftr-289	1344	19	as	as	SCONJ
ftr-289	1344	20	not	not	PART
ftr-289	1344	21	to	to	PART
ftr-289	1344	22	create	create	VERB
ftr-289	1344	23	a	a	DET
ftr-289	1344	24	discrepancy	discrepancy	NOUN
ftr-289	1344	25	between	between	ADP
ftr-289	1344	26	income	income	NOUN
ftr-289	1344	27	and	and	CCONJ
ftr-289	1344	28	spending	spending	NOUN
ftr-289	1344	29	.	.	PUNCT
ftr-289	1345	1	227	227	NUM
ftr-289	1345	2	as	as	ADP
ftr-289	1345	3	a	a	DET
ftr-289	1345	4	result	result	NOUN
ftr-289	1345	5	,	,	PUNCT
ftr-289	1345	6	even	even	ADV
ftr-289	1345	7	after	after	ADP
ftr-289	1345	8	a	a	DET
ftr-289	1345	9	comprehensive	comprehensive	ADJ
ftr-289	1345	10	audit	audit	NOUN
ftr-289	1345	11	,	,	PUNCT
ftr-289	1345	12	the	the	DET
ftr-289	1345	13	irs	irs	PROPN
ftr-289	1345	14	may	may	AUX
ftr-289	1345	15	fail	fail	VERB
ftr-289	1345	16	to	to	PART
ftr-289	1345	17	detect	detect	VERB
ftr-289	1345	18	some	some	PRON
ftr-289	1345	19	(	(	PUNCT
ftr-289	1345	20	or	or	CCONJ
ftr-289	1345	21	much	much	ADJ
ftr-289	1345	22	)	)	PUNCT
ftr-289	1345	23	cash	cash	NOUN
ftr-289	1345	24	business	business	NOUN
ftr-289	1345	25	tax	tax	NOUN
ftr-289	1345	26	evasion	evasion	NOUN
ftr-289	1345	27	.	.	PUNCT
ftr-289	1346	1	in	in	ADP
ftr-289	1346	2	terms	term	NOUN
ftr-289	1346	3	of	of	ADP
ftr-289	1346	4	expense	expense	NOUN
ftr-289	1346	5	and	and	CCONJ
ftr-289	1346	6	yield	yield	NOUN
ftr-289	1346	7	from	from	ADP
ftr-289	1346	8	audits	audits	NOUN
ftr-289	1346	9	,	,	PUNCT
ftr-289	1346	10	the	the	DET
ftr-289	1346	11	gao	gao	PROPN
ftr-289	1346	12	has	have	AUX
ftr-289	1346	13	observed	observe	VERB
ftr-289	1346	14	that	that	SCONJ
ftr-289	1346	15	audits	audits	NOUN
ftr-289	1346	16	of	of	ADP
ftr-289	1346	17	sole	sole	ADJ
ftr-289	1346	18	proprietors	proprietor	NOUN
ftr-289	1346	19	filing	file	VERB
ftr-289	1346	20	schedule	schedule	NOUN
ftr-289	1346	21	cs	cs	PROPN
ftr-289	1346	22	with	with	ADP
ftr-289	1346	23	their	their	PRON
ftr-289	1346	24	tax	tax	NOUN
ftr-289	1346	25	returns	return	NOUN
ftr-289	1346	26	(	(	PUNCT
ftr-289	1346	27	which	which	PRON
ftr-289	1346	28	include	include	VERB
ftr-289	1346	29	cash	cash	NOUN
ftr-289	1346	30	business	business	NOUN
ftr-289	1346	31	audits	audits	NOUN
ftr-289	1346	32	)	)	PUNCT
ftr-289	1346	33	are	be	AUX
ftr-289	1346	34	quite	quite	ADV
ftr-289	1346	35	time	time	NOUN
ftr-289	1346	36	consuming	consume	VERB
ftr-289	1346	37	relative	relative	ADJ
ftr-289	1346	38	to	to	ADP
ftr-289	1346	39	other	other	ADJ
ftr-289	1346	40	types	type	NOUN
ftr-289	1346	41	of	of	ADP
ftr-289	1346	42	audits	audits	NOUN
ftr-289	1346	43	.	.	PUNCT
ftr-289	1347	1	228	228	NUM
ftr-289	1347	2	since	since	SCONJ
ftr-289	1347	3	audits	audits	NOUN
ftr-289	1347	4	of	of	ADP
ftr-289	1347	5	sole	sole	ADJ
ftr-289	1347	6	proprietors	proprietor	NOUN
ftr-289	1347	7	are	be	AUX
ftr-289	1347	8	often	often	ADV
ftr-289	1347	9	field	field	NOUN
ftr-289	1347	10	audits	audits	NOUN
ftr-289	1347	11	,	,	PUNCT
ftr-289	1347	12	rather	rather	ADV
ftr-289	1347	13	than	than	ADP
ftr-289	1347	14	correspondence	correspondence	NOUN
ftr-289	1347	15	audits	audits	NOUN
ftr-289	1347	16	,	,	PUNCT
ftr-289	1347	17	they	they	PRON
ftr-289	1347	18	also	also	ADV
ftr-289	1347	19	must	must	AUX
ftr-289	1347	20	be	be	AUX
ftr-289	1347	21	conducted	conduct	VERB
ftr-289	1347	22	by	by	ADP
ftr-289	1347	23	more	more	ADV
ftr-289	1347	24	experienced	experienced	ADJ
ftr-289	1347	25	225	225	NUM
ftr-289	1347	26	.	.	PUNCT
ftr-289	1348	1	clotfelter	clotfelter	ADJ
ftr-289	1348	2	,	,	PUNCT
ftr-289	1348	3	individual	individual	ADJ
ftr-289	1348	4	returns	return	NOUN
ftr-289	1348	5	analysis	analysis	NOUN
ftr-289	1348	6	,	,	PUNCT
ftr-289	1348	7	supra	supra	PROPN
ftr-289	1348	8	note	note	PROPN
ftr-289	1348	9	187	187	NUM
ftr-289	1348	10	,	,	PUNCT
ftr-289	1348	11	at	at	ADP
ftr-289	1348	12	366	366	NUM
ftr-289	1348	13	,	,	PUNCT
ftr-289	1348	14	367	367	NUM
ftr-289	1348	15	;	;	PUNCT
ftr-289	1348	16	joel	joel	PROPN
ftr-289	1348	17	slemrod	slemrod	PROPN
ftr-289	1348	18	,	,	PUNCT
ftr-289	1348	19	an	an	DET
ftr-289	1348	20	empirical	empirical	ADJ
ftr-289	1348	21	test	test	NOUN
ftr-289	1348	22	for	for	ADP
ftr-289	1348	23	tax	tax	NOUN
ftr-289	1348	24	evasion	evasion	NOUN
ftr-289	1348	25	,	,	PUNCT
ftr-289	1348	26	67	67	NUM
ftr-289	1348	27	rev	rev	X
ftr-289	1348	28	.	.	PROPN
ftr-289	1348	29	econ	econ	PROPN
ftr-289	1348	30	.	.	PUNCT
ftr-289	1348	31	&	&	CCONJ
ftr-289	1348	32	stat	stat	PROPN
ftr-289	1348	33	.	.	PUNCT
ftr-289	1349	1	232	232	NUM
ftr-289	1349	2	,	,	PUNCT
ftr-289	1349	3	233	233	NUM
ftr-289	1349	4	(	(	PUNCT
ftr-289	1349	5	1985	1985	NUM
ftr-289	1349	6	)	)	PUNCT
ftr-289	1349	7	.	.	PUNCT
ftr-289	1350	1	for	for	ADP
ftr-289	1350	2	a	a	DET
ftr-289	1350	3	general	general	ADJ
ftr-289	1350	4	discussion	discussion	NOUN
ftr-289	1350	5	of	of	ADP
ftr-289	1350	6	the	the	DET
ftr-289	1350	7	difficulty	difficulty	NOUN
ftr-289	1350	8	of	of	ADP
ftr-289	1350	9	determining	determine	VERB
ftr-289	1350	10	the	the	DET
ftr-289	1350	11	amount	amount	NOUN
ftr-289	1350	12	of	of	ADP
ftr-289	1350	13	noncompliance	noncompliance	NOUN
ftr-289	1350	14	actually	actually	ADV
ftr-289	1350	15	detected	detect	VERB
ftr-289	1350	16	by	by	ADP
ftr-289	1350	17	auditors	auditor	NOUN
ftr-289	1350	18	,	,	PUNCT
ftr-289	1350	19	see	see	VERB
ftr-289	1350	20	raskolnikov	raskolnikov	PROPN
ftr-289	1350	21	,	,	PUNCT
ftr-289	1350	22	crime	crime	NOUN
ftr-289	1350	23	and	and	CCONJ
ftr-289	1350	24	punishment	punishment	NOUN
ftr-289	1350	25	in	in	ADP
ftr-289	1350	26	taxation	taxation	NOUN
ftr-289	1350	27	,	,	PUNCT
ftr-289	1350	28	supra	supra	PROPN
ftr-289	1350	29	note	note	PROPN
ftr-289	1350	30	17	17	NUM
ftr-289	1350	31	,	,	PUNCT
ftr-289	1350	32	at	at	ADP
ftr-289	1350	33	584	584	NUM
ftr-289	1350	34	(	(	PUNCT
ftr-289	1350	35	discussing	discuss	VERB
ftr-289	1350	36	the	the	DET
ftr-289	1350	37	problem	problem	NOUN
ftr-289	1350	38	and	and	CCONJ
ftr-289	1350	39	concluding	conclude	VERB
ftr-289	1350	40	that	that	SCONJ
ftr-289	1350	41	the	the	DET
ftr-289	1350	42	rate	rate	NOUN
ftr-289	1350	43	of	of	ADP
ftr-289	1350	44	detection	detection	NOUN
ftr-289	1350	45	on	on	ADP
ftr-289	1350	46	audit	audit	NOUN
ftr-289	1350	47	is	be	AUX
ftr-289	1350	48	probably	probably	ADV
ftr-289	1350	49	below	below	ADV
ftr-289	1350	50	(	(	PUNCT
ftr-289	1350	51	and	and	CCONJ
ftr-289	1350	52	perhaps	perhaps	ADV
ftr-289	1350	53	well	well	ADV
ftr-289	1350	54	below	below	ADV
ftr-289	1350	55	)	)	PUNCT
ftr-289	1350	56	50	50	NUM
ftr-289	1350	57	percent	percent	NOUN
ftr-289	1350	58	)	)	PUNCT
ftr-289	1350	59	.	.	PUNCT
ftr-289	1351	1	226	226	NUM
ftr-289	1351	2	.	.	PUNCT
ftr-289	1352	1	bankman	bankman	NOUN
ftr-289	1352	2	,	,	PUNCT
ftr-289	1352	3	eight	eight	NUM
ftr-289	1352	4	truths	truth	NOUN
ftr-289	1352	5	,	,	PUNCT
ftr-289	1352	6	supra	supra	PROPN
ftr-289	1352	7	note	note	NOUN
ftr-289	1352	8	219	219	NUM
ftr-289	1352	9	,	,	PUNCT
ftr-289	1352	10	at	at	ADP
ftr-289	1352	11	508	508	NUM
ftr-289	1352	12	;	;	PUNCT
ftr-289	1352	13	see	see	VERB
ftr-289	1352	14	also	also	ADV
ftr-289	1352	15	kagan	kagan	PROPN
ftr-289	1352	16	,	,	PUNCT
ftr-289	1352	17	income	income	NOUN
ftr-289	1352	18	tax	tax	NOUN
ftr-289	1352	19	violations	violation	NOUN
ftr-289	1352	20	,	,	PUNCT
ftr-289	1353	1	supra	supra	PROPN
ftr-289	1353	2	note	note	NOUN
ftr-289	1353	3	149	149	NUM
ftr-289	1353	4	,	,	PUNCT
ftr-289	1353	5	at	at	ADP
ftr-289	1353	6	79–80	79–80	PROPN
ftr-289	1353	7	(	(	PUNCT
ftr-289	1353	8	making	make	VERB
ftr-289	1353	9	some	some	DET
ftr-289	1353	10	similar	similar	ADJ
ftr-289	1353	11	observations	observation	NOUN
ftr-289	1353	12	in	in	ADP
ftr-289	1353	13	description	description	NOUN
ftr-289	1353	14	of	of	ADP
ftr-289	1353	15	informal	informal	ADJ
ftr-289	1353	16	suppliers	supplier	NOUN
ftr-289	1353	17	)	)	PUNCT
ftr-289	1353	18	.	.	PUNCT
ftr-289	1354	1	227	227	NUM
ftr-289	1354	2	.	.	PUNCT
ftr-289	1355	1	morse	morse	PROPN
ftr-289	1355	2	et	et	PROPN
ftr-289	1355	3	al	al	PROPN
ftr-289	1355	4	.	.	PROPN
ftr-289	1355	5	,	,	PUNCT
ftr-289	1355	6	cash	cash	NOUN
ftr-289	1355	7	businesses	business	NOUN
ftr-289	1355	8	,	,	PUNCT
ftr-289	1355	9	supra	supra	PROPN
ftr-289	1355	10	note	note	PROPN
ftr-289	1355	11	148	148	NUM
ftr-289	1355	12	,	,	PUNCT
ftr-289	1355	13	at	at	ADP
ftr-289	1355	14	51–54	51–54	NUM
ftr-289	1355	15	.	.	PUNCT
ftr-289	1355	16	228	228	NUM
ftr-289	1355	17	.	.	PUNCT
ftr-289	1356	1	strategy	strategy	NOUN
ftr-289	1356	2	for	for	ADP
ftr-289	1356	3	reducing	reduce	VERB
ftr-289	1356	4	the	the	DET
ftr-289	1356	5	gap	gap	NOUN
ftr-289	1356	6	,	,	PUNCT
ftr-289	1356	7	supra	supra	PROPN
ftr-289	1356	8	note	note	NOUN
ftr-289	1356	9	152	152	NUM
ftr-289	1356	10	,	,	PUNCT
ftr-289	1356	11	at	at	ADP
ftr-289	1356	12	22	22	NUM
ftr-289	1356	13	.	.	PUNCT
ftr-289	1356	14	2014	2014	NUM
ftr-289	1356	15	]	]	PUNCT
ftr-289	1357	1	concentrated	concentrated	ADJ
ftr-289	1357	2	enforcement	enforcement	NOUN
ftr-289	1357	3	381	381	NUM
ftr-289	1357	4	irs	irs	PROPN
ftr-289	1357	5	officials	official	NOUN
ftr-289	1357	6	,	,	PUNCT
ftr-289	1357	7	adding	add	VERB
ftr-289	1357	8	to	to	ADP
ftr-289	1357	9	the	the	DET
ftr-289	1357	10	expense	expense	NOUN
ftr-289	1357	11	of	of	ADP
ftr-289	1357	12	the	the	DET
ftr-289	1357	13	audits	audits	NOUN
ftr-289	1357	14	.	.	PUNCT
ftr-289	1358	1	229	229	NUM
ftr-289	1358	2	compounding	compound	VERB
ftr-289	1358	3	these	these	DET
ftr-289	1358	4	difficulties	difficulty	NOUN
ftr-289	1358	5	,	,	PUNCT
ftr-289	1358	6	cash	cash	NOUN
ftr-289	1358	7	business	business	NOUN
ftr-289	1358	8	tax	tax	NOUN
ftr-289	1358	9	audits	audit	NOUN
ftr-289	1358	10	produce	produce	VERB
ftr-289	1358	11	relatively	relatively	ADV
ftr-289	1358	12	low	low	ADJ
ftr-289	1358	13	tax	tax	NOUN
ftr-289	1358	14	revenue	revenue	NOUN
ftr-289	1358	15	yields	yield	NOUN
ftr-289	1358	16	from	from	ADP
ftr-289	1358	17	audits	audits	NOUN
ftr-289	1358	18	.	.	PUNCT
ftr-289	1359	1	230	230	NUM
ftr-289	1359	2	perhaps	perhaps	ADV
ftr-289	1359	3	as	as	ADP
ftr-289	1359	4	a	a	DET
ftr-289	1359	5	result	result	NOUN
ftr-289	1359	6	of	of	ADP
ftr-289	1359	7	some	some	PRON
ftr-289	1359	8	of	of	ADP
ftr-289	1359	9	the	the	DET
ftr-289	1359	10	above	above	ADJ
ftr-289	1359	11	factors	factor	NOUN
ftr-289	1359	12	,	,	PUNCT
ftr-289	1359	13	heavy	heavy	ADJ
ftr-289	1359	14	concentrations	concentration	NOUN
ftr-289	1359	15	of	of	ADP
ftr-289	1359	16	auditing	auditing	NOUN
ftr-289	1359	17	resources	resource	NOUN
ftr-289	1359	18	may	may	AUX
ftr-289	1359	19	nonetheless	nonetheless	ADV
ftr-289	1359	20	leave	leave	VERB
ftr-289	1359	21	even	even	ADV
ftr-289	1359	22	the	the	DET
ftr-289	1359	23	cash	cash	NOUN
ftr-289	1359	24	business	business	NOUN
ftr-289	1359	25	taxpayers	taxpayer	NOUN
ftr-289	1359	26	subject	subject	ADJ
ftr-289	1359	27	to	to	ADP
ftr-289	1359	28	enforcement	enforcement	NOUN
ftr-289	1359	29	projects	project	NOUN
ftr-289	1359	30	with	with	ADP
ftr-289	1359	31	an	an	DET
ftr-289	1359	32	unreasonably	unreasonably	ADV
ftr-289	1359	33	low	low	ADJ
ftr-289	1359	34	likelihood	likelihood	NOUN
ftr-289	1359	35	of	of	ADP
ftr-289	1359	36	being	be	AUX
ftr-289	1359	37	audited	audit	VERB
ftr-289	1359	38	.	.	PUNCT
ftr-289	1360	1	take	take	VERB
ftr-289	1360	2	,	,	PUNCT
ftr-289	1360	3	for	for	ADP
ftr-289	1360	4	instance	instance	NOUN
ftr-289	1360	5	,	,	PUNCT
ftr-289	1360	6	the	the	DET
ftr-289	1360	7	cash	cash	NOUN
ftr-289	1360	8	business	business	NOUN
ftr-289	1360	9	dry	dry	ADJ
ftr-289	1360	10	cleaner	cleaner	NOUN
ftr-289	1360	11	considering	consider	VERB
ftr-289	1360	12	evading	evade	VERB
ftr-289	1360	13	tax	tax	NOUN
ftr-289	1360	14	liability	liability	NOUN
ftr-289	1360	15	by	by	ADP
ftr-289	1360	16	$	$	SYM
ftr-289	1360	17	5,000	5,000	NUM
ftr-289	1360	18	.	.	PUNCT
ftr-289	1361	1	prior	prior	ADV
ftr-289	1361	2	to	to	ADP
ftr-289	1361	3	concentrated	concentrated	ADJ
ftr-289	1361	4	enforcement	enforcement	NOUN
ftr-289	1361	5	,	,	PUNCT
ftr-289	1361	6	the	the	DET
ftr-289	1361	7	dry	dry	ADJ
ftr-289	1361	8	cleaner	cleaner	NOUN
ftr-289	1361	9	would	would	AUX
ftr-289	1361	10	face	face	VERB
ftr-289	1361	11	an	an	DET
ftr-289	1361	12	approximately	approximately	ADV
ftr-289	1361	13	one	one	NUM
ftr-289	1361	14	percent	percent	NOUN
ftr-289	1361	15	chance	chance	NOUN
ftr-289	1361	16	of	of	ADP
ftr-289	1361	17	being	be	AUX
ftr-289	1361	18	audited	audit	VERB
ftr-289	1361	19	,	,	PUNCT
ftr-289	1361	20	231	231	NUM
ftr-289	1361	21	and	and	CCONJ
ftr-289	1361	22	evasion	evasion	NOUN
ftr-289	1361	23	of	of	ADP
ftr-289	1361	24	tax	tax	NOUN
ftr-289	1361	25	liability	liability	NOUN
ftr-289	1361	26	would	would	AUX
ftr-289	1361	27	be	be	AUX
ftr-289	1361	28	subject	subject	ADJ
ftr-289	1361	29	to	to	ADP
ftr-289	1361	30	a	a	DET
ftr-289	1361	31	penalty	penalty	NOUN
ftr-289	1361	32	of	of	ADP
ftr-289	1361	33	75	75	NUM
ftr-289	1361	34	percent	percent	NOUN
ftr-289	1361	35	of	of	ADP
ftr-289	1361	36	the	the	DET
ftr-289	1361	37	amount	amount	NOUN
ftr-289	1361	38	of	of	ADP
ftr-289	1361	39	tax	tax	NOUN
ftr-289	1361	40	evaded	evade	VERB
ftr-289	1361	41	.	.	PUNCT
ftr-289	1362	1	232	232	NUM
ftr-289	1363	1	as	as	ADP
ftr-289	1363	2	a	a	DET
ftr-289	1363	3	result	result	NOUN
ftr-289	1363	4	,	,	PUNCT
ftr-289	1363	5	relative	relative	ADJ
ftr-289	1363	6	to	to	ADP
ftr-289	1363	7	paying	pay	VERB
ftr-289	1363	8	the	the	DET
ftr-289	1363	9	tax	tax	NOUN
ftr-289	1363	10	liability	liability	NOUN
ftr-289	1363	11	,	,	PUNCT
ftr-289	1363	12	the	the	DET
ftr-289	1363	13	dry	dry	ADJ
ftr-289	1363	14	cleaner	cleaner	NOUN
ftr-289	1363	15	would	would	AUX
ftr-289	1363	16	have	have	VERB
ftr-289	1363	17	an	an	DET
ftr-289	1363	18	expected	expect	VERB
ftr-289	1363	19	benefit	benefit	NOUN
ftr-289	1363	20	from	from	ADP
ftr-289	1363	21	evading	evade	VERB
ftr-289	1363	22	of	of	ADP
ftr-289	1363	23	$	$	SYM
ftr-289	1363	24	4,950	4,950	NUM
ftr-289	1363	25	(	(	PUNCT
ftr-289	1363	26	$	$	SYM
ftr-289	1363	27	5,000	5,000	NUM
ftr-289	1363	28	taxes	taxis	NOUN
ftr-289	1363	29	saved	save	VERB
ftr-289	1363	30	x	x	SYM
ftr-289	1363	31	99	99	NUM
ftr-289	1363	32	percent	percent	NOUN
ftr-289	1363	33	likelihood	likelihood	NOUN
ftr-289	1363	34	of	of	ADP
ftr-289	1363	35	not	not	PART
ftr-289	1363	36	getting	getting	AUX
ftr-289	1363	37	caught	catch	VERB
ftr-289	1363	38	)	)	PUNCT
ftr-289	1363	39	and	and	CCONJ
ftr-289	1363	40	an	an	DET
ftr-289	1363	41	expected	expect	VERB
ftr-289	1363	42	cost	cost	NOUN
ftr-289	1363	43	of	of	ADP
ftr-289	1363	44	$	$	SYM
ftr-289	1363	45	37.50	37.50	NUM
ftr-289	1363	46	(	(	PUNCT
ftr-289	1363	47	fine	fine	NOUN
ftr-289	1363	48	of	of	ADP
ftr-289	1363	49	$	$	SYM
ftr-289	1363	50	3,750	3,750	NUM
ftr-289	1363	51	x	x	SYM
ftr-289	1363	52	one	one	NUM
ftr-289	1363	53	percent	percent	NOUN
ftr-289	1363	54	chance	chance	NOUN
ftr-289	1363	55	of	of	ADP
ftr-289	1363	56	getting	getting	AUX
ftr-289	1363	57	caught	catch	VERB
ftr-289	1363	58	)	)	PUNCT
ftr-289	1363	59	.	.	PUNCT
ftr-289	1364	1	the	the	DET
ftr-289	1364	2	result	result	NOUN
ftr-289	1364	3	is	be	AUX
ftr-289	1364	4	that	that	SCONJ
ftr-289	1364	5	,	,	PUNCT
ftr-289	1364	6	under	under	ADP
ftr-289	1364	7	an	an	DET
ftr-289	1364	8	expected	expect	VERB
ftr-289	1364	9	benefits	benefit	NOUN
ftr-289	1364	10	and	and	CCONJ
ftr-289	1364	11	costs	cost	VERB
ftr-289	1364	12	analysis	analysis	NOUN
ftr-289	1364	13	,	,	PUNCT
ftr-289	1364	14	the	the	DET
ftr-289	1364	15	dry	dry	ADJ
ftr-289	1364	16	cleaner	cleaner	NOUN
ftr-289	1364	17	should	should	AUX
ftr-289	1364	18	evade	evade	VERB
ftr-289	1364	19	.	.	PUNCT
ftr-289	1365	1	now	now	ADV
ftr-289	1365	2	imagine	imagine	VERB
ftr-289	1365	3	that	that	SCONJ
ftr-289	1365	4	,	,	PUNCT
ftr-289	1365	5	after	after	ADP
ftr-289	1365	6	application	application	NOUN
ftr-289	1365	7	of	of	ADP
ftr-289	1365	8	concentrated	concentrated	ADJ
ftr-289	1365	9	enforcement	enforcement	NOUN
ftr-289	1365	10	,	,	PUNCT
ftr-289	1365	11	the	the	DET
ftr-289	1365	12	dry	dry	ADJ
ftr-289	1365	13	cleaner	cleaner	NOUN
ftr-289	1365	14	is	be	AUX
ftr-289	1365	15	subject	subject	ADJ
ftr-289	1365	16	to	to	ADP
ftr-289	1365	17	an	an	DET
ftr-289	1365	18	enforcement	enforcement	NOUN
ftr-289	1365	19	project	project	NOUN
ftr-289	1365	20	.	.	PUNCT
ftr-289	1366	1	the	the	DET
ftr-289	1366	2	enforcement	enforcement	NOUN
ftr-289	1366	3	project	project	NOUN
ftr-289	1366	4	increases	increase	VERB
ftr-289	1366	5	the	the	DET
ftr-289	1366	6	dry	dry	ADJ
ftr-289	1366	7	cleaner	cleaner	NOUN
ftr-289	1366	8	’s	’s	PART
ftr-289	1366	9	possibility	possibility	NOUN
ftr-289	1366	10	of	of	ADP
ftr-289	1366	11	being	be	AUX
ftr-289	1366	12	audited	audit	VERB
ftr-289	1366	13	to	to	ADP
ftr-289	1366	14	ten	ten	NUM
ftr-289	1366	15	times	time	NOUN
ftr-289	1366	16	what	what	PRON
ftr-289	1366	17	it	it	PRON
ftr-289	1366	18	was	be	AUX
ftr-289	1366	19	previously	previously	ADV
ftr-289	1366	20	,	,	PUNCT
ftr-289	1366	21	such	such	ADJ
ftr-289	1366	22	that	that	SCONJ
ftr-289	1366	23	the	the	DET
ftr-289	1366	24	dry	dry	ADJ
ftr-289	1366	25	cleaner	cleaner	NOUN
ftr-289	1366	26	now	now	ADV
ftr-289	1366	27	has	have	VERB
ftr-289	1366	28	a	a	DET
ftr-289	1366	29	ten	ten	NUM
ftr-289	1366	30	percent	percent	NOUN
ftr-289	1366	31	chance	chance	NOUN
ftr-289	1366	32	of	of	ADP
ftr-289	1366	33	being	be	AUX
ftr-289	1366	34	audited	audit	VERB
ftr-289	1366	35	.	.	PUNCT
ftr-289	1367	1	the	the	DET
ftr-289	1367	2	dry	dry	ADJ
ftr-289	1367	3	cleaner	cleaner	NOUN
ftr-289	1367	4	nonetheless	nonetheless	ADV
ftr-289	1367	5	still	still	ADV
ftr-289	1367	6	faces	face	VERB
ftr-289	1367	7	an	an	DET
ftr-289	1367	8	unreasonably	unreasonably	ADV
ftr-289	1367	9	low	low	ADJ
ftr-289	1367	10	chance	chance	NOUN
ftr-289	1367	11	of	of	ADP
ftr-289	1367	12	being	be	AUX
ftr-289	1367	13	audited	audit	VERB
ftr-289	1367	14	.	.	PUNCT
ftr-289	1368	1	the	the	DET
ftr-289	1368	2	expected	expect	VERB
ftr-289	1368	3	cost	cost	NOUN
ftr-289	1368	4	of	of	ADP
ftr-289	1368	5	evading	evading	NOUN
ftr-289	1368	6	would	would	AUX
ftr-289	1368	7	increase	increase	VERB
ftr-289	1368	8	substantially	substantially	ADV
ftr-289	1368	9	,	,	PUNCT
ftr-289	1368	10	to	to	ADP
ftr-289	1368	11	$	$	SYM
ftr-289	1368	12	375	375	NUM
ftr-289	1368	13	(	(	PUNCT
ftr-289	1368	14	$	$	SYM
ftr-289	1368	15	3,750	3,750	NUM
ftr-289	1368	16	x	x	SYM
ftr-289	1368	17	ten	ten	NUM
ftr-289	1368	18	percent	percent	NOUN
ftr-289	1368	19	chance	chance	NOUN
ftr-289	1368	20	of	of	ADP
ftr-289	1368	21	being	be	AUX
ftr-289	1368	22	audited	audit	VERB
ftr-289	1368	23	)	)	PUNCT
ftr-289	1368	24	.	.	PUNCT
ftr-289	1369	1	however	however	ADV
ftr-289	1369	2	,	,	PUNCT
ftr-289	1369	3	the	the	DET
ftr-289	1369	4	expected	expect	VERB
ftr-289	1369	5	benefit	benefit	NOUN
ftr-289	1369	6	from	from	ADP
ftr-289	1369	7	evading	evade	VERB
ftr-289	1369	8	,	,	PUNCT
ftr-289	1369	9	now	now	ADV
ftr-289	1369	10	$	$	SYM
ftr-289	1369	11	4,500	4,500	NUM
ftr-289	1369	12	,	,	PUNCT
ftr-289	1369	13	(	(	PUNCT
ftr-289	1369	14	$	$	SYM
ftr-289	1369	15	5,000	5,000	NUM
ftr-289	1369	16	taxes	taxis	NOUN
ftr-289	1369	17	saved	save	VERB
ftr-289	1369	18	x	x	SYM
ftr-289	1369	19	90	90	NUM
ftr-289	1369	20	percent	percent	NOUN
ftr-289	1369	21	likelihood	likelihood	NOUN
ftr-289	1369	22	of	of	ADP
ftr-289	1369	23	not	not	PART
ftr-289	1369	24	getting	getting	AUX
ftr-289	1369	25	caught	catch	VERB
ftr-289	1369	26	)	)	PUNCT
ftr-289	1369	27	is	be	AUX
ftr-289	1369	28	still	still	ADV
ftr-289	1369	29	many	many	ADJ
ftr-289	1369	30	times	time	NOUN
ftr-289	1369	31	higher	high	ADJ
ftr-289	1369	32	.	.	PUNCT
ftr-289	1370	1	as	as	ADP
ftr-289	1370	2	a	a	DET
ftr-289	1370	3	result	result	NOUN
ftr-289	1370	4	,	,	PUNCT
ftr-289	1370	5	an	an	DET
ftr-289	1370	6	expected	expect	VERB
ftr-289	1370	7	benefits	benefit	NOUN
ftr-289	1370	8	and	and	CCONJ
ftr-289	1370	9	costs	cost	VERB
ftr-289	1370	10	analysis	analysis	NOUN
ftr-289	1370	11	suggests	suggest	VERB
ftr-289	1370	12	that	that	SCONJ
ftr-289	1370	13	the	the	DET
ftr-289	1370	14	dry	dry	ADJ
ftr-289	1370	15	cleaner	cleaner	NOUN
ftr-289	1370	16	should	should	AUX
ftr-289	1370	17	still	still	ADV
ftr-289	1370	18	evade	evade	VERB
ftr-289	1370	19	.	.	PUNCT
ftr-289	1371	1	this	this	DET
ftr-289	1371	2	result	result	NOUN
ftr-289	1371	3	might	might	AUX
ftr-289	1371	4	suggest	suggest	VERB
ftr-289	1371	5	to	to	ADP
ftr-289	1371	6	some	some	PRON
ftr-289	1371	7	that	that	SCONJ
ftr-289	1371	8	the	the	DET
ftr-289	1371	9	application	application	NOUN
ftr-289	1371	10	of	of	ADP
ftr-289	1371	11	concentrated	concentrated	ADJ
ftr-289	1371	12	enforcement	enforcement	NOUN
ftr-289	1371	13	is	be	AUX
ftr-289	1371	14	fruitless	fruitless	ADJ
ftr-289	1371	15	.	.	PUNCT
ftr-289	1372	1	233	233	NUM
ftr-289	1372	2	229	229	NUM
ftr-289	1372	3	.	.	PUNCT
ftr-289	1373	1	i	i	PRON
ftr-289	1373	2	d.	d.	PROPN
ftr-289	1373	3	230	230	NUM
ftr-289	1373	4	.	.	PUNCT
ftr-289	1374	1	i	i	PRON
ftr-289	1374	2	d.	d.	PROPN
ftr-289	1374	3	;	;	PUNCT
ftr-289	1374	4	see	see	VERB
ftr-289	1374	5	also	also	ADV
ftr-289	1374	6	jeffrey	jeffrey	PROPN
ftr-289	1374	7	a.	a.	PROPN
ftr-289	1374	8	dubin	dubin	PROPN
ftr-289	1374	9	et	et	PROPN
ftr-289	1374	10	al	al	PROPN
ftr-289	1374	11	.	.	PROPN
ftr-289	1374	12	,	,	PUNCT
ftr-289	1374	13	the	the	DET
ftr-289	1374	14	changing	change	VERB
ftr-289	1374	15	face	face	NOUN
ftr-289	1374	16	of	of	ADP
ftr-289	1374	17	tax	tax	NOUN
ftr-289	1374	18	enforcement	enforcement	NOUN
ftr-289	1374	19	,	,	PUNCT
ftr-289	1374	20	1978	1978	NUM
ftr-289	1374	21	-	-	SYM
ftr-289	1374	22	88	88	NUM
ftr-289	1374	23	,	,	PUNCT
ftr-289	1374	24	43	43	NUM
ftr-289	1374	25	tax	tax	NOUN
ftr-289	1374	26	law	law	NOUN
ftr-289	1374	27	.	.	PUNCT
ftr-289	1375	1	893	893	NUM
ftr-289	1375	2	,	,	PUNCT
ftr-289	1375	3	900–01	900–01	NUM
ftr-289	1375	4	(	(	PUNCT
ftr-289	1375	5	1990	1990	NUM
ftr-289	1375	6	)	)	PUNCT
ftr-289	1375	7	.	.	PUNCT
ftr-289	1376	1	231	231	NUM
ftr-289	1376	2	.	.	PUNCT
ftr-289	1377	1	see	see	VERB
ftr-289	1377	2	supra	supra	ADJ
ftr-289	1377	3	text	text	NOUN
ftr-289	1377	4	accompanying	accompanying	ADJ
ftr-289	1377	5	note	note	NOUN
ftr-289	1377	6	29	29	NUM
ftr-289	1377	7	.	.	PUNCT
ftr-289	1377	8	232	232	NUM
ftr-289	1377	9	.	.	PUNCT
ftr-289	1377	10	i.r.c	i.r.c	NOUN
ftr-289	1377	11	.	.	PUNCT
ftr-289	1378	1	§	§	PROPN
ftr-289	1378	2	6663(a	6663(a	NUM
ftr-289	1378	3	)	)	PUNCT
ftr-289	1378	4	.	.	PUNCT
ftr-289	1379	1	as	as	SCONJ
ftr-289	1379	2	discussed	discuss	VERB
ftr-289	1379	3	previously	previously	ADV
ftr-289	1379	4	,	,	PUNCT
ftr-289	1379	5	criminal	criminal	ADJ
ftr-289	1379	6	sanctions	sanction	NOUN
ftr-289	1379	7	are	be	AUX
ftr-289	1379	8	possible	possible	ADJ
ftr-289	1379	9	but	but	CCONJ
ftr-289	1379	10	penalties	penalty	NOUN
ftr-289	1379	11	in	in	ADP
ftr-289	1379	12	general	general	ADJ
ftr-289	1379	13	,	,	PUNCT
ftr-289	1379	14	much	much	ADV
ftr-289	1379	15	less	less	ADV
ftr-289	1379	16	criminal	criminal	ADJ
ftr-289	1379	17	penalties	penalty	NOUN
ftr-289	1379	18	,	,	PUNCT
ftr-289	1379	19	are	be	AUX
ftr-289	1379	20	imposed	impose	VERB
ftr-289	1379	21	surprisingly	surprisingly	ADV
ftr-289	1379	22	rarely	rarely	ADV
ftr-289	1379	23	.	.	PUNCT
ftr-289	1380	1	see	see	VERB
ftr-289	1380	2	supra	supra	ADJ
ftr-289	1380	3	text	text	NOUN
ftr-289	1380	4	accompanying	accompanying	ADJ
ftr-289	1380	5	note	note	NOUN
ftr-289	1380	6	160	160	NUM
ftr-289	1380	7	.	.	NOUN
ftr-289	1380	8	233	233	NUM
ftr-289	1380	9	.	.	PUNCT
ftr-289	1381	1	one	one	NUM
ftr-289	1381	2	response	response	NOUN
ftr-289	1381	3	to	to	ADP
ftr-289	1381	4	this	this	DET
ftr-289	1381	5	problem	problem	NOUN
ftr-289	1381	6	would	would	AUX
ftr-289	1381	7	be	be	AUX
ftr-289	1381	8	to	to	PART
ftr-289	1381	9	engage	engage	VERB
ftr-289	1381	10	in	in	ADP
ftr-289	1381	11	even	even	ADV
ftr-289	1381	12	more	more	ADJ
ftr-289	1381	13	concentration	concentration	NOUN
ftr-289	1381	14	of	of	ADP
ftr-289	1381	15	resources	resource	NOUN
ftr-289	1381	16	to	to	PART
ftr-289	1381	17	increase	increase	VERB
ftr-289	1381	18	the	the	DET
ftr-289	1381	19	likelihood	likelihood	NOUN
ftr-289	1381	20	of	of	ADP
ftr-289	1381	21	the	the	DET
ftr-289	1381	22	enforcement	enforcement	NOUN
ftr-289	1381	23	project	project	NOUN
ftr-289	1381	24	group(s	group(s	NOUN
ftr-289	1381	25	)	)	PUNCT
ftr-289	1381	26	being	be	AUX
ftr-289	1381	27	audited	audit	VERB
ftr-289	1381	28	.	.	PUNCT
ftr-289	1382	1	while	while	SCONJ
ftr-289	1382	2	the	the	DET
ftr-289	1382	3	overall	overall	ADJ
ftr-289	1382	4	level	level	NOUN
ftr-289	1382	5	of	of	ADP
ftr-289	1382	6	enforcement	enforcement	NOUN
ftr-289	1382	7	resources	resource	NOUN
ftr-289	1382	8	,	,	PUNCT
ftr-289	1382	9	relative	relative	ADJ
ftr-289	1382	10	to	to	ADP
ftr-289	1382	11	all	all	DET
ftr-289	1382	12	cash	cash	NOUN
ftr-289	1382	13	business	business	NOUN
ftr-289	1382	14	taxpayers	taxpayer	NOUN
ftr-289	1382	15	,	,	PUNCT
ftr-289	1382	16	is	be	AUX
ftr-289	1382	17	quite	quite	ADV
ftr-289	1382	18	low	low	ADJ
ftr-289	1382	19	if	if	SCONJ
ftr-289	1382	20	all	all	DET
ftr-289	1382	21	resources	resource	NOUN
ftr-289	1382	22	available	available	ADJ
ftr-289	1382	23	were	be	AUX
ftr-289	1382	24	concentrated	concentrate	VERB
ftr-289	1382	25	on	on	ADP
ftr-289	1382	26	very	very	ADV
ftr-289	1382	27	few	few	ADJ
ftr-289	1382	28	subsets	subset	NOUN
ftr-289	1382	29	of	of	ADP
ftr-289	1382	30	taxpayers	taxpayer	NOUN
ftr-289	1382	31	at	at	ADP
ftr-289	1382	32	any	any	DET
ftr-289	1382	33	given	give	VERB
ftr-289	1382	34	time	time	NOUN
ftr-289	1382	35	,	,	PUNCT
ftr-289	1382	36	the	the	DET
ftr-289	1382	37	likelihood	likelihood	NOUN
ftr-289	1382	38	of	of	ADP
ftr-289	1382	39	being	be	AUX
ftr-289	1382	40	audited	audit	VERB
ftr-289	1382	41	could	could	AUX
ftr-289	1382	42	be	be	AUX
ftr-289	1382	43	quite	quite	ADV
ftr-289	1382	44	(	(	PUNCT
ftr-289	1382	45	and	and	CCONJ
ftr-289	1382	46	prohibitively	prohibitively	ADV
ftr-289	1382	47	)	)	PUNCT
ftr-289	1382	48	high	high	ADJ
ftr-289	1382	49	.	.	PUNCT
ftr-289	1383	1	indeed	indeed	ADV
ftr-289	1383	2	,	,	PUNCT
ftr-289	1383	3	for	for	ADP
ftr-289	1383	4	reasons	reason	NOUN
ftr-289	1383	5	suggested	suggest	VERB
ftr-289	1383	6	in	in	ADP
ftr-289	1383	7	this	this	DET
ftr-289	1383	8	article	article	NOUN
ftr-289	1383	9	,	,	PUNCT
ftr-289	1383	10	such	such	DET
ftr-289	1383	11	an	an	DET
ftr-289	1383	12	approach	approach	NOUN
ftr-289	1383	13	should	should	AUX
ftr-289	1383	14	be	be	AUX
ftr-289	1383	15	strongly	strongly	ADV
ftr-289	1383	16	considered	consider	VERB
ftr-289	1383	17	.	.	PUNCT
ftr-289	1384	1	for	for	ADP
ftr-289	1384	2	the	the	DET
ftr-289	1384	3	sake	sake	NOUN
ftr-289	1384	4	of	of	ADP
ftr-289	1384	5	argument	argument	NOUN
ftr-289	1384	6	,	,	PUNCT
ftr-289	1384	7	though	though	ADV
ftr-289	1384	8	,	,	PUNCT
ftr-289	1384	9	we	we	PRON
ftr-289	1384	10	can	can	AUX
ftr-289	1384	11	contemplate	contemplate	VERB
ftr-289	1384	12	the	the	DET
ftr-289	1384	13	situation	situation	NOUN
ftr-289	1384	14	set	set	VERB
ftr-289	1384	15	forth	forth	ADP
ftr-289	1384	16	in	in	ADP
ftr-289	1384	17	the	the	DET
ftr-289	1384	18	text	text	NOUN
ftr-289	1384	19	where	where	SCONJ
ftr-289	1384	20	audit	audit	NOUN
ftr-289	1384	21	likelihood	likelihood	NOUN
ftr-289	1384	22	remains	remain	VERB
ftr-289	1384	23	too	too	ADV
ftr-289	1384	24	low	low	ADJ
ftr-289	1384	25	even	even	ADV
ftr-289	1384	26	after	after	ADP
ftr-289	1384	27	concentration	concentration	NOUN
ftr-289	1384	28	.	.	PUNCT
ftr-289	1385	1	382	382	NUM
ftr-289	1385	2	florida	florida	PROPN
ftr-289	1385	3	tax	tax	NOUN
ftr-289	1385	4	review	review	NOUN
ftr-289	1385	5	[	[	X
ftr-289	1385	6	vol	vol	NOUN
ftr-289	1385	7	.	.	PUNCT
ftr-289	1386	1	16:6	16:6	NUM
ftr-289	1386	2	a	a	DET
ftr-289	1386	3	number	number	NOUN
ftr-289	1386	4	of	of	ADP
ftr-289	1386	5	responses	response	NOUN
ftr-289	1386	6	to	to	ADP
ftr-289	1386	7	this	this	DET
ftr-289	1386	8	line	line	NOUN
ftr-289	1386	9	of	of	ADP
ftr-289	1386	10	argument	argument	NOUN
ftr-289	1386	11	are	be	AUX
ftr-289	1386	12	in	in	ADP
ftr-289	1386	13	order	order	NOUN
ftr-289	1386	14	.	.	PUNCT
ftr-289	1387	1	as	as	ADP
ftr-289	1387	2	an	an	DET
ftr-289	1387	3	initial	initial	ADJ
ftr-289	1387	4	matter	matter	NOUN
ftr-289	1387	5	,	,	PUNCT
ftr-289	1387	6	while	while	SCONJ
ftr-289	1387	7	it	it	PRON
ftr-289	1387	8	is	be	AUX
ftr-289	1387	9	true	true	ADJ
ftr-289	1387	10	that	that	SCONJ
ftr-289	1387	11	audits	audits	NOUN
ftr-289	1387	12	in	in	ADP
ftr-289	1387	13	the	the	DET
ftr-289	1387	14	cash	cash	NOUN
ftr-289	1387	15	business	business	NOUN
ftr-289	1387	16	tax	tax	NOUN
ftr-289	1387	17	sector	sector	NOUN
ftr-289	1387	18	present	present	VERB
ftr-289	1387	19	a	a	DET
ftr-289	1387	20	number	number	NOUN
ftr-289	1387	21	of	of	ADP
ftr-289	1387	22	problems	problem	NOUN
ftr-289	1387	23	to	to	ADP
ftr-289	1387	24	the	the	DET
ftr-289	1387	25	extent	extent	NOUN
ftr-289	1387	26	that	that	SCONJ
ftr-289	1387	27	concentrated	concentrated	ADJ
ftr-289	1387	28	enforcement	enforcement	NOUN
ftr-289	1387	29	can	can	AUX
ftr-289	1387	30	nonetheless	nonetheless	ADV
ftr-289	1387	31	improve	improve	VERB
ftr-289	1387	32	the	the	DET
ftr-289	1387	33	use	use	NOUN
ftr-289	1387	34	of	of	ADP
ftr-289	1387	35	these	these	DET
ftr-289	1387	36	audits	audits	NOUN
ftr-289	1387	37	,	,	PUNCT
ftr-289	1387	38	it	it	PRON
ftr-289	1387	39	is	be	AUX
ftr-289	1387	40	a	a	DET
ftr-289	1387	41	worthwhile	worthwhile	ADJ
ftr-289	1387	42	innovation	innovation	NOUN
ftr-289	1387	43	.	.	PUNCT
ftr-289	1388	1	as	as	SCONJ
ftr-289	1388	2	the	the	DET
ftr-289	1388	3	gao	gao	PROPN
ftr-289	1388	4	has	have	AUX
ftr-289	1388	5	indicated	indicate	VERB
ftr-289	1388	6	,	,	PUNCT
ftr-289	1388	7	the	the	DET
ftr-289	1388	8	massive	massive	ADJ
ftr-289	1388	9	underreporting	underreporting	NOUN
ftr-289	1388	10	by	by	ADP
ftr-289	1388	11	cash	cash	NOUN
ftr-289	1388	12	business	business	NOUN
ftr-289	1388	13	taxpayers	taxpayer	NOUN
ftr-289	1388	14	suggests	suggest	VERB
ftr-289	1388	15	that	that	SCONJ
ftr-289	1388	16	,	,	PUNCT
ftr-289	1388	17	notwithstanding	notwithstanding	ADP
ftr-289	1388	18	the	the	DET
ftr-289	1388	19	relatively	relatively	ADV
ftr-289	1388	20	low	low	ADJ
ftr-289	1388	21	direct	direct	ADJ
ftr-289	1388	22	yields	yield	NOUN
ftr-289	1388	23	from	from	ADP
ftr-289	1388	24	cash	cash	NOUN
ftr-289	1388	25	business	business	NOUN
ftr-289	1388	26	taxpayer	taxpayer	NOUN
ftr-289	1388	27	audits	audits	NOUN
ftr-289	1388	28	,	,	PUNCT
ftr-289	1388	29	these	these	DET
ftr-289	1388	30	audits	audits	NOUN
ftr-289	1388	31	may	may	AUX
ftr-289	1388	32	play	play	VERB
ftr-289	1388	33	a	a	DET
ftr-289	1388	34	crucial	crucial	ADJ
ftr-289	1388	35	role	role	NOUN
ftr-289	1388	36	in	in	ADP
ftr-289	1388	37	increasing	increase	VERB
ftr-289	1388	38	tax	tax	NOUN
ftr-289	1388	39	revenues	revenue	NOUN
ftr-289	1388	40	by	by	ADP
ftr-289	1388	41	increasing	increase	VERB
ftr-289	1388	42	voluntary	voluntary	ADJ
ftr-289	1388	43	compliance	compliance	NOUN
ftr-289	1388	44	.	.	PUNCT
ftr-289	1389	1	234	234	NUM
ftr-289	1389	2	at	at	ADP
ftr-289	1389	3	a	a	DET
ftr-289	1389	4	broader	broad	ADJ
ftr-289	1389	5	level	level	NOUN
ftr-289	1389	6	,	,	PUNCT
ftr-289	1389	7	failing	fail	VERB
ftr-289	1389	8	to	to	PART
ftr-289	1389	9	audit	audit	VERB
ftr-289	1389	10	cash	cash	NOUN
ftr-289	1389	11	business	business	NOUN
ftr-289	1389	12	taxpayers	taxpayer	NOUN
ftr-289	1389	13	would	would	AUX
ftr-289	1389	14	sanction	sanction	VERB
ftr-289	1389	15	the	the	DET
ftr-289	1389	16	widespread	widespread	ADJ
ftr-289	1389	17	evasion	evasion	NOUN
ftr-289	1389	18	in	in	ADP
ftr-289	1389	19	the	the	DET
ftr-289	1389	20	cash	cash	NOUN
ftr-289	1389	21	business	business	NOUN
ftr-289	1389	22	tax	tax	NOUN
ftr-289	1389	23	sector	sector	NOUN
ftr-289	1389	24	.	.	PUNCT
ftr-289	1390	1	it	it	PRON
ftr-289	1390	2	would	would	AUX
ftr-289	1390	3	also	also	ADV
ftr-289	1390	4	compound	compound	VERB
ftr-289	1390	5	the	the	DET
ftr-289	1390	6	inefficient	inefficient	ADJ
ftr-289	1390	7	flow	flow	NOUN
ftr-289	1390	8	of	of	ADP
ftr-289	1390	9	even	even	ADV
ftr-289	1390	10	more	more	ADV
ftr-289	1390	11	economic	economic	ADJ
ftr-289	1390	12	activity	activity	NOUN
ftr-289	1390	13	to	to	ADP
ftr-289	1390	14	the	the	DET
ftr-289	1390	15	cash	cash	NOUN
ftr-289	1390	16	business	business	NOUN
ftr-289	1390	17	tax	tax	NOUN
ftr-289	1390	18	sector	sector	NOUN
ftr-289	1390	19	,	,	PUNCT
ftr-289	1390	20	in	in	ADP
ftr-289	1390	21	order	order	NOUN
ftr-289	1390	22	to	to	PART
ftr-289	1390	23	take	take	VERB
ftr-289	1390	24	advantage	advantage	NOUN
ftr-289	1390	25	of	of	ADP
ftr-289	1390	26	the	the	DET
ftr-289	1390	27	seemingly	seemingly	ADV
ftr-289	1390	28	sanctioned	sanction	VERB
ftr-289	1390	29	,	,	PUNCT
ftr-289	1390	30	lower	low	ADJ
ftr-289	1390	31	tax	tax	NOUN
ftr-289	1390	32	liability	liability	NOUN
ftr-289	1390	33	.	.	PUNCT
ftr-289	1390	34	235	235	NUM
ftr-289	1390	35	because	because	SCONJ
ftr-289	1390	36	congress	congress	PROPN
ftr-289	1390	37	has	have	AUX
ftr-289	1390	38	not	not	PART
ftr-289	1390	39	endorsed	endorse	VERB
ftr-289	1390	40	this	this	DET
ftr-289	1390	41	outcome	outcome	NOUN
ftr-289	1390	42	,	,	PUNCT
ftr-289	1390	43	and	and	CCONJ
ftr-289	1390	44	significant	significant	ADJ
ftr-289	1390	45	fairness	fairness	NOUN
ftr-289	1390	46	and	and	CCONJ
ftr-289	1390	47	efficiency	efficiency	NOUN
ftr-289	1390	48	reasons	reason	NOUN
ftr-289	1390	49	counsel	counsel	VERB
ftr-289	1390	50	against	against	ADP
ftr-289	1390	51	it	it	PRON
ftr-289	1390	52	,	,	PUNCT
ftr-289	1390	53	auditing	audit	VERB
ftr-289	1390	54	cash	cash	NOUN
ftr-289	1390	55	business	business	NOUN
ftr-289	1390	56	taxpayers	taxpayer	NOUN
ftr-289	1390	57	will	will	AUX
ftr-289	1390	58	remain	remain	VERB
ftr-289	1390	59	part	part	NOUN
ftr-289	1390	60	of	of	ADP
ftr-289	1390	61	the	the	DET
ftr-289	1390	62	irs	irs	PROPN
ftr-289	1390	63	’s	’s	PART
ftr-289	1390	64	enforcement	enforcement	PROPN
ftr-289	1390	65	arsenal	arsenal	NOUN
ftr-289	1390	66	.	.	PUNCT
ftr-289	1391	1	236	236	NUM
ftr-289	1391	2	with	with	ADP
ftr-289	1391	3	audits	audits	NOUN
ftr-289	1391	4	of	of	ADP
ftr-289	1391	5	cash	cash	NOUN
ftr-289	1391	6	business	business	NOUN
ftr-289	1391	7	taxpayers	taxpayer	NOUN
ftr-289	1391	8	here	here	ADV
ftr-289	1391	9	to	to	PART
ftr-289	1391	10	stay	stay	VERB
ftr-289	1391	11	,	,	PUNCT
ftr-289	1391	12	the	the	DET
ftr-289	1391	13	admitted	admit	VERB
ftr-289	1391	14	,	,	PUNCT
ftr-289	1391	15	fundamental	fundamental	ADJ
ftr-289	1391	16	problems	problem	NOUN
ftr-289	1391	17	with	with	ADP
ftr-289	1391	18	auditing	audit	VERB
ftr-289	1391	19	these	these	DET
ftr-289	1391	20	taxpayers	taxpayer	NOUN
ftr-289	1391	21	are	be	AUX
ftr-289	1391	22	beside	beside	ADP
ftr-289	1391	23	the	the	DET
ftr-289	1391	24	point	point	NOUN
ftr-289	1391	25	.	.	PUNCT
ftr-289	1392	1	if	if	SCONJ
ftr-289	1392	2	concentrated	concentrate	VERB
ftr-289	1392	3	enforcement	enforcement	NOUN
ftr-289	1392	4	can	can	AUX
ftr-289	1392	5	better	well	ADV
ftr-289	1392	6	allocate	allocate	VERB
ftr-289	1392	7	auditing	auditing	NOUN
ftr-289	1392	8	resources	resource	NOUN
ftr-289	1392	9	,	,	PUNCT
ftr-289	1392	10	then	then	ADV
ftr-289	1392	11	it	it	PRON
ftr-289	1392	12	can	can	AUX
ftr-289	1392	13	help	help	VERB
ftr-289	1392	14	improve	improve	VERB
ftr-289	1392	15	tax	tax	NOUN
ftr-289	1392	16	compliance	compliance	NOUN
ftr-289	1392	17	.	.	PUNCT
ftr-289	1393	1	along	along	ADP
ftr-289	1393	2	the	the	DET
ftr-289	1393	3	same	same	ADJ
ftr-289	1393	4	lines	line	NOUN
ftr-289	1393	5	,	,	PUNCT
ftr-289	1393	6	the	the	DET
ftr-289	1393	7	important	important	ADJ
ftr-289	1393	8	question	question	NOUN
ftr-289	1393	9	in	in	ADP
ftr-289	1393	10	evaluating	evaluate	VERB
ftr-289	1393	11	concentrated	concentrated	ADJ
ftr-289	1393	12	enforcement	enforcement	NOUN
ftr-289	1393	13	is	be	AUX
ftr-289	1393	14	not	not	PART
ftr-289	1393	15	whether	whether	SCONJ
ftr-289	1393	16	concentrated	concentrate	VERB
ftr-289	1393	17	enforcement	enforcement	NOUN
ftr-289	1393	18	causes	cause	VERB
ftr-289	1393	19	every	every	DET
ftr-289	1393	20	taxpayer	taxpayer	NOUN
ftr-289	1393	21	to	to	PART
ftr-289	1393	22	comply	comply	VERB
ftr-289	1393	23	,	,	PUNCT
ftr-289	1393	24	but	but	CCONJ
ftr-289	1393	25	rather	rather	ADV
ftr-289	1393	26	whether	whether	SCONJ
ftr-289	1393	27	concentrated	concentrate	VERB
ftr-289	1393	28	enforcement	enforcement	NOUN
ftr-289	1393	29	can	can	AUX
ftr-289	1393	30	improve	improve	VERB
ftr-289	1393	31	compliance	compliance	NOUN
ftr-289	1393	32	,	,	PUNCT
ftr-289	1393	33	relative	relative	ADJ
ftr-289	1393	34	to	to	ADP
ftr-289	1393	35	alternative	alternative	ADJ
ftr-289	1393	36	allocations	allocation	NOUN
ftr-289	1393	37	of	of	ADP
ftr-289	1393	38	enforcement	enforcement	NOUN
ftr-289	1393	39	resources	resource	NOUN
ftr-289	1393	40	.	.	PUNCT
ftr-289	1394	1	take	take	VERB
ftr-289	1394	2	the	the	DET
ftr-289	1394	3	dry	dry	ADJ
ftr-289	1394	4	cleaner	clean	ADJ
ftr-289	1394	5	example	example	NOUN
ftr-289	1394	6	,	,	PUNCT
ftr-289	1394	7	discussed	discuss	VERB
ftr-289	1394	8	above	above	ADV
ftr-289	1394	9	.	.	PUNCT
ftr-289	1395	1	as	as	SCONJ
ftr-289	1395	2	explained	explain	VERB
ftr-289	1395	3	,	,	PUNCT
ftr-289	1395	4	an	an	DET
ftr-289	1395	5	expected	expect	VERB
ftr-289	1395	6	benefits	benefit	NOUN
ftr-289	1395	7	and	and	CCONJ
ftr-289	1395	8	costs	cost	NOUN
ftr-289	1395	9	calculus	calculus	NOUN
ftr-289	1395	10	may	may	AUX
ftr-289	1395	11	suggest	suggest	VERB
ftr-289	1395	12	that	that	SCONJ
ftr-289	1395	13	even	even	ADV
ftr-289	1395	14	after	after	ADP
ftr-289	1395	15	application	application	NOUN
ftr-289	1395	16	of	of	ADP
ftr-289	1395	17	concentrated	concentrated	ADJ
ftr-289	1395	18	enforcement	enforcement	NOUN
ftr-289	1395	19	,	,	PUNCT
ftr-289	1395	20	the	the	DET
ftr-289	1395	21	dry	dry	ADJ
ftr-289	1395	22	cleaner	cleaner	NOUN
ftr-289	1395	23	may	may	AUX
ftr-289	1395	24	evade	evade	VERB
ftr-289	1395	25	the	the	DET
ftr-289	1395	26	$	$	SYM
ftr-289	1395	27	5,000	5,000	NUM
ftr-289	1395	28	of	of	ADP
ftr-289	1395	29	tax	tax	NOUN
ftr-289	1395	30	liability	liability	NOUN
ftr-289	1395	31	.	.	PUNCT
ftr-289	1396	1	however	however	ADV
ftr-289	1396	2	,	,	PUNCT
ftr-289	1396	3	there	there	PRON
ftr-289	1396	4	is	be	VERB
ftr-289	1396	5	more	more	ADJ
ftr-289	1396	6	to	to	ADP
ftr-289	1396	7	the	the	DET
ftr-289	1396	8	story	story	NOUN
ftr-289	1396	9	.	.	PUNCT
ftr-289	1397	1	tax	tax	NOUN
ftr-289	1397	2	scholars	scholar	NOUN
ftr-289	1397	3	have	have	AUX
ftr-289	1397	4	suggested	suggest	VERB
ftr-289	1397	5	a	a	DET
ftr-289	1397	6	number	number	NOUN
ftr-289	1397	7	of	of	ADP
ftr-289	1397	8	reasons	reason	NOUN
ftr-289	1397	9	why	why	SCONJ
ftr-289	1397	10	taxpayers	taxpayer	NOUN
ftr-289	1397	11	do	do	AUX
ftr-289	1397	12	not	not	PART
ftr-289	1397	13	engage	engage	VERB
ftr-289	1397	14	in	in	ADP
ftr-289	1397	15	a	a	DET
ftr-289	1397	16	simple	simple	ADJ
ftr-289	1397	17	comparison	comparison	NOUN
ftr-289	1397	18	of	of	ADP
ftr-289	1397	19	expected	expect	VERB
ftr-289	1397	20	benefits	benefit	NOUN
ftr-289	1397	21	and	and	CCONJ
ftr-289	1397	22	costs	cost	NOUN
ftr-289	1397	23	in	in	ADP
ftr-289	1397	24	making	make	VERB
ftr-289	1397	25	their	their	PRON
ftr-289	1397	26	compliance	compliance	NOUN
ftr-289	1397	27	decisions	decision	NOUN
ftr-289	1397	28	.	.	PUNCT
ftr-289	1398	1	perhaps	perhaps	ADV
ftr-289	1398	2	most	most	ADV
ftr-289	1398	3	notably	notably	ADV
ftr-289	1398	4	,	,	PUNCT
ftr-289	1398	5	risk	risk	NOUN
ftr-289	1398	6	aversion	aversion	NOUN
ftr-289	1398	7	causes	cause	VERB
ftr-289	1398	8	taxpayers	taxpayer	NOUN
ftr-289	1398	9	to	to	PART
ftr-289	1398	10	overweigh	overweigh	VERB
ftr-289	1398	11	the	the	DET
ftr-289	1398	12	expected	expect	VERB
ftr-289	1398	13	234	234	NUM
ftr-289	1398	14	.	.	PUNCT
ftr-289	1398	15	tax	tax	NOUN
ftr-289	1398	16	gap	gap	NOUN
ftr-289	1398	17	,	,	PUNCT
ftr-289	1398	18	supra	supra	PROPN
ftr-289	1398	19	note	note	VERB
ftr-289	1398	20	107	107	NUM
ftr-289	1398	21	(	(	PUNCT
ftr-289	1398	22	cautioning	caution	VERB
ftr-289	1398	23	against	against	ADP
ftr-289	1398	24	drastic	drastic	ADJ
ftr-289	1398	25	decreases	decrease	NOUN
ftr-289	1398	26	of	of	ADP
ftr-289	1398	27	auditing	auditing	NOUN
ftr-289	1398	28	in	in	ADP
ftr-289	1398	29	a	a	DET
ftr-289	1398	30	particular	particular	ADJ
ftr-289	1398	31	sector	sector	NOUN
ftr-289	1398	32	because	because	SCONJ
ftr-289	1398	33	of	of	ADP
ftr-289	1398	34	unknown	unknown	ADJ
ftr-289	1398	35	effects	effect	NOUN
ftr-289	1398	36	on	on	ADP
ftr-289	1398	37	voluntary	voluntary	ADJ
ftr-289	1398	38	compliance	compliance	NOUN
ftr-289	1398	39	)	)	PUNCT
ftr-289	1398	40	;	;	PUNCT
ftr-289	1398	41	strategy	strategy	NOUN
ftr-289	1398	42	for	for	ADP
ftr-289	1398	43	reducing	reduce	VERB
ftr-289	1398	44	the	the	DET
ftr-289	1398	45	gap	gap	NOUN
ftr-289	1398	46	,	,	PUNCT
ftr-289	1398	47	supra	supra	PROPN
ftr-289	1398	48	note	note	NOUN
ftr-289	1398	49	152	152	NUM
ftr-289	1398	50	,	,	PUNCT
ftr-289	1398	51	at	at	ADP
ftr-289	1398	52	22–23	22–23	NUM
ftr-289	1398	53	.	.	PROPN
ftr-289	1398	54	235	235	NUM
ftr-289	1398	55	.	.	PUNCT
ftr-289	1399	1	see	see	VERB
ftr-289	1399	2	bankman	bankman	NOUN
ftr-289	1399	3	,	,	PUNCT
ftr-289	1399	4	eight	eight	NUM
ftr-289	1399	5	truths	truth	NOUN
ftr-289	1399	6	,	,	PUNCT
ftr-289	1399	7	supra	supra	PROPN
ftr-289	1399	8	note	note	NOUN
ftr-289	1399	9	219	219	NUM
ftr-289	1399	10	,	,	PUNCT
ftr-289	1399	11	at	at	ADP
ftr-289	1399	12	507	507	NUM
ftr-289	1399	13	(	(	PUNCT
ftr-289	1399	14	describing	describe	VERB
ftr-289	1399	15	how	how	SCONJ
ftr-289	1399	16	cash	cash	NOUN
ftr-289	1399	17	economy	economy	NOUN
ftr-289	1399	18	swells	swell	VERB
ftr-289	1399	19	to	to	PART
ftr-289	1399	20	reflect	reflect	VERB
ftr-289	1399	21	low	low	ADJ
ftr-289	1399	22	effective	effective	ADJ
ftr-289	1399	23	tax	tax	NOUN
ftr-289	1399	24	rate	rate	NOUN
ftr-289	1399	25	)	)	PUNCT
ftr-289	1399	26	.	.	PUNCT
ftr-289	1400	1	236	236	NUM
ftr-289	1400	2	.	.	PUNCT
ftr-289	1401	1	this	this	PRON
ftr-289	1401	2	is	be	AUX
ftr-289	1401	3	not	not	PART
ftr-289	1401	4	to	to	PART
ftr-289	1401	5	say	say	VERB
ftr-289	1401	6	that	that	SCONJ
ftr-289	1401	7	auditing	auditing	NOUN
ftr-289	1401	8	resources	resource	NOUN
ftr-289	1401	9	should	should	AUX
ftr-289	1401	10	not	not	PART
ftr-289	1401	11	be	be	AUX
ftr-289	1401	12	lower	low	ADJ
ftr-289	1401	13	in	in	ADP
ftr-289	1401	14	the	the	DET
ftr-289	1401	15	cash	cash	NOUN
ftr-289	1401	16	business	business	NOUN
ftr-289	1401	17	tax	tax	NOUN
ftr-289	1401	18	sector	sector	NOUN
ftr-289	1401	19	than	than	ADP
ftr-289	1401	20	in	in	ADP
ftr-289	1401	21	other	other	ADJ
ftr-289	1401	22	sectors	sector	NOUN
ftr-289	1401	23	to	to	PART
ftr-289	1401	24	take	take	VERB
ftr-289	1401	25	into	into	ADP
ftr-289	1401	26	account	account	NOUN
ftr-289	1401	27	the	the	DET
ftr-289	1401	28	particular	particular	ADJ
ftr-289	1401	29	costliness	costliness	NOUN
ftr-289	1401	30	of	of	ADP
ftr-289	1401	31	cash	cash	NOUN
ftr-289	1401	32	business	business	NOUN
ftr-289	1401	33	taxpayer	taxpayer	NOUN
ftr-289	1401	34	audits	audits	NOUN
ftr-289	1401	35	and	and	CCONJ
ftr-289	1401	36	relatively	relatively	ADV
ftr-289	1401	37	low	low	ADJ
ftr-289	1401	38	yields	yield	NOUN
ftr-289	1401	39	from	from	ADP
ftr-289	1401	40	such	such	ADJ
ftr-289	1401	41	audits	audit	NOUN
ftr-289	1401	42	.	.	PUNCT
ftr-289	1402	1	see	see	VERB
ftr-289	1402	2	,	,	PUNCT
ftr-289	1402	3	e.g.	e.g.	ADV
ftr-289	1402	4	,	,	PUNCT
ftr-289	1402	5	slemrod	slemrod	NOUN
ftr-289	1402	6	,	,	PUNCT
ftr-289	1402	7	cheating	cheat	VERB
ftr-289	1402	8	ourselves	ourselves	PRON
ftr-289	1402	9	,	,	PUNCT
ftr-289	1402	10	supra	supra	ADJ
ftr-289	1402	11	note	note	NOUN
ftr-289	1402	12	24	24	NUM
ftr-289	1402	13	,	,	PUNCT
ftr-289	1402	14	at	at	ADP
ftr-289	1402	15	44	44	NUM
ftr-289	1402	16	(	(	PUNCT
ftr-289	1402	17	suggesting	suggest	VERB
ftr-289	1402	18	that	that	SCONJ
ftr-289	1402	19	evasion	evasion	NOUN
ftr-289	1402	20	should	should	AUX
ftr-289	1402	21	be	be	AUX
ftr-289	1402	22	higher	high	ADJ
ftr-289	1402	23	in	in	ADP
ftr-289	1402	24	the	the	DET
ftr-289	1402	25	cash	cash	NOUN
ftr-289	1402	26	business	business	NOUN
ftr-289	1402	27	tax	tax	NOUN
ftr-289	1402	28	sector	sector	NOUN
ftr-289	1402	29	to	to	PART
ftr-289	1402	30	account	account	VERB
ftr-289	1402	31	of	of	ADP
ftr-289	1402	32	these	these	DET
ftr-289	1402	33	features	feature	NOUN
ftr-289	1402	34	of	of	ADP
ftr-289	1402	35	the	the	DET
ftr-289	1402	36	sector	sector	NOUN
ftr-289	1402	37	)	)	PUNCT
ftr-289	1402	38	.	.	PUNCT
ftr-289	1403	1	indeed	indeed	ADV
ftr-289	1403	2	,	,	PUNCT
ftr-289	1403	3	nothing	nothing	PRON
ftr-289	1403	4	in	in	ADP
ftr-289	1403	5	this	this	DET
ftr-289	1403	6	article	article	NOUN
ftr-289	1403	7	suggests	suggest	VERB
ftr-289	1403	8	that	that	SCONJ
ftr-289	1403	9	the	the	DET
ftr-289	1403	10	allocation	allocation	NOUN
ftr-289	1403	11	of	of	ADP
ftr-289	1403	12	enforcement	enforcement	NOUN
ftr-289	1403	13	resources	resource	NOUN
ftr-289	1403	14	between	between	ADP
ftr-289	1403	15	different	different	ADJ
ftr-289	1403	16	sectors	sector	NOUN
ftr-289	1403	17	of	of	ADP
ftr-289	1403	18	taxpayers	taxpayer	NOUN
ftr-289	1403	19	should	should	AUX
ftr-289	1403	20	be	be	AUX
ftr-289	1403	21	changed	change	VERB
ftr-289	1403	22	.	.	PUNCT
ftr-289	1404	1	rather	rather	ADV
ftr-289	1404	2	,	,	PUNCT
ftr-289	1404	3	the	the	DET
ftr-289	1404	4	article	article	NOUN
ftr-289	1404	5	focuses	focus	VERB
ftr-289	1404	6	on	on	ADP
ftr-289	1404	7	the	the	DET
ftr-289	1404	8	allocation	allocation	NOUN
ftr-289	1404	9	of	of	ADP
ftr-289	1404	10	enforcement	enforcement	NOUN
ftr-289	1404	11	resources	resource	NOUN
ftr-289	1404	12	within	within	ADP
ftr-289	1404	13	the	the	DET
ftr-289	1404	14	cash	cash	NOUN
ftr-289	1404	15	business	business	NOUN
ftr-289	1404	16	taxpayer	taxpayer	NOUN
ftr-289	1404	17	sector	sector	NOUN
ftr-289	1404	18	.	.	PUNCT
ftr-289	1405	1	2014	2014	NUM
ftr-289	1405	2	]	]	PUNCT
ftr-289	1405	3	concentrated	concentrated	ADJ
ftr-289	1405	4	enforcement	enforcement	NOUN
ftr-289	1405	5	383	383	NUM
ftr-289	1405	6	costs	cost	NOUN
ftr-289	1405	7	.	.	PUNCT
ftr-289	1406	1	237	237	NUM
ftr-289	1406	2	taxpayers	taxpayer	NOUN
ftr-289	1406	3	may	may	AUX
ftr-289	1406	4	systematically	systematically	ADV
ftr-289	1406	5	overweigh	overweigh	VERB
ftr-289	1406	6	the	the	DET
ftr-289	1406	7	likelihood	likelihood	NOUN
ftr-289	1406	8	of	of	ADP
ftr-289	1406	9	audit	audit	NOUN
ftr-289	1406	10	.	.	PUNCT
ftr-289	1407	1	238	238	NUM
ftr-289	1407	2	taxpayers	taxpayer	NOUN
ftr-289	1407	3	may	may	AUX
ftr-289	1407	4	also	also	ADV
ftr-289	1407	5	wish	wish	VERB
ftr-289	1407	6	to	to	PART
ftr-289	1407	7	avoid	avoid	VERB
ftr-289	1407	8	the	the	DET
ftr-289	1407	9	cost	cost	NOUN
ftr-289	1407	10	of	of	ADP
ftr-289	1407	11	audit	audit	NOUN
ftr-289	1407	12	itself	itself	PRON
ftr-289	1407	13	and	and	CCONJ
ftr-289	1407	14	fear	fear	VERB
ftr-289	1407	15	criminal	criminal	ADJ
ftr-289	1407	16	penalties	penalty	NOUN
ftr-289	1407	17	,	,	PUNCT
ftr-289	1407	18	even	even	ADV
ftr-289	1407	19	though	though	SCONJ
ftr-289	1407	20	the	the	DET
ftr-289	1407	21	possibility	possibility	NOUN
ftr-289	1407	22	of	of	ADP
ftr-289	1407	23	their	their	PRON
ftr-289	1407	24	application	application	NOUN
ftr-289	1407	25	is	be	AUX
ftr-289	1407	26	remote	remote	ADJ
ftr-289	1407	27	.	.	PUNCT
ftr-289	1408	1	239	239	NUM
ftr-289	1408	2	additionally	additionally	ADV
ftr-289	1408	3	,	,	PUNCT
ftr-289	1408	4	as	as	SCONJ
ftr-289	1408	5	suggested	suggest	VERB
ftr-289	1408	6	previously	previously	ADV
ftr-289	1408	7	,	,	PUNCT
ftr-289	1408	8	non	non	ADJ
ftr-289	1408	9	-	-	ADJ
ftr-289	1408	10	economic	economic	ADJ
ftr-289	1408	11	reasons	reason	NOUN
ftr-289	1408	12	,	,	PUNCT
ftr-289	1408	13	such	such	ADJ
ftr-289	1408	14	as	as	ADP
ftr-289	1408	15	norms	norm	NOUN
ftr-289	1408	16	and	and	CCONJ
ftr-289	1408	17	the	the	DET
ftr-289	1408	18	like	like	ADJ
ftr-289	1408	19	,	,	PUNCT
ftr-289	1408	20	may	may	AUX
ftr-289	1408	21	affect	affect	VERB
ftr-289	1408	22	the	the	DET
ftr-289	1408	23	calculation	calculation	NOUN
ftr-289	1408	24	,	,	PUNCT
ftr-289	1408	25	causing	cause	VERB
ftr-289	1408	26	taxpayers	taxpayer	NOUN
ftr-289	1408	27	to	to	PART
ftr-289	1408	28	comply	comply	VERB
ftr-289	1408	29	even	even	ADV
ftr-289	1408	30	when	when	SCONJ
ftr-289	1408	31	a	a	DET
ftr-289	1408	32	standard	standard	ADJ
ftr-289	1408	33	economic	economic	ADJ
ftr-289	1408	34	formulation	formulation	NOUN
ftr-289	1408	35	may	may	AUX
ftr-289	1408	36	suggest	suggest	VERB
ftr-289	1408	37	otherwise	otherwise	ADV
ftr-289	1408	38	.	.	PUNCT
ftr-289	1409	1	finally	finally	ADV
ftr-289	1409	2	,	,	PUNCT
ftr-289	1409	3	as	as	SCONJ
ftr-289	1409	4	indicated	indicate	VERB
ftr-289	1409	5	in	in	ADP
ftr-289	1409	6	this	this	DET
ftr-289	1409	7	article	article	NOUN
ftr-289	1409	8	,	,	PUNCT
ftr-289	1409	9	the	the	DET
ftr-289	1409	10	expected	expect	VERB
ftr-289	1409	11	benefits	benefit	NOUN
ftr-289	1409	12	and	and	CCONJ
ftr-289	1409	13	costs	cost	VERB
ftr-289	1409	14	calculation	calculation	NOUN
ftr-289	1409	15	does	do	AUX
ftr-289	1409	16	not	not	PART
ftr-289	1409	17	take	take	VERB
ftr-289	1409	18	into	into	ADP
ftr-289	1409	19	account	account	NOUN
ftr-289	1409	20	the	the	DET
ftr-289	1409	21	fact	fact	NOUN
ftr-289	1409	22	that	that	SCONJ
ftr-289	1409	23	,	,	PUNCT
ftr-289	1409	24	as	as	ADP
ftr-289	1409	25	compliance	compliance	NOUN
ftr-289	1409	26	increases	increase	NOUN
ftr-289	1409	27	,	,	PUNCT
ftr-289	1409	28	other	other	ADJ
ftr-289	1409	29	mechanisms	mechanism	NOUN
ftr-289	1409	30	are	be	AUX
ftr-289	1409	31	likely	likely	ADJ
ftr-289	1409	32	to	to	PART
ftr-289	1409	33	kick	kick	VERB
ftr-289	1409	34	in	in	ADP
ftr-289	1409	35	to	to	PART
ftr-289	1409	36	make	make	VERB
ftr-289	1409	37	noncompliance	noncompliance	NOUN
ftr-289	1409	38	more	more	ADV
ftr-289	1409	39	costly	costly	ADJ
ftr-289	1409	40	:	:	PUNCT
ftr-289	1409	41	norms	norm	NOUN
ftr-289	1409	42	of	of	ADP
ftr-289	1409	43	compliance	compliance	NOUN
ftr-289	1409	44	are	be	AUX
ftr-289	1409	45	likely	likely	ADJ
ftr-289	1409	46	to	to	PART
ftr-289	1409	47	become	become	VERB
ftr-289	1409	48	stronger	strong	ADJ
ftr-289	1409	49	,	,	PUNCT
ftr-289	1409	50	the	the	DET
ftr-289	1409	51	likelihood	likelihood	NOUN
ftr-289	1409	52	of	of	ADP
ftr-289	1409	53	getting	getting	AUX
ftr-289	1409	54	caught	catch	VERB
ftr-289	1409	55	for	for	ADP
ftr-289	1409	56	not	not	PART
ftr-289	1409	57	complying	comply	VERB
ftr-289	1409	58	within	within	ADP
ftr-289	1409	59	the	the	DET
ftr-289	1409	60	particular	particular	ADJ
ftr-289	1409	61	subsector	subsector	NOUN
ftr-289	1409	62	may	may	AUX
ftr-289	1409	63	increase	increase	VERB
ftr-289	1409	64	,	,	PUNCT
ftr-289	1409	65	and	and	CCONJ
ftr-289	1409	66	the	the	DET
ftr-289	1409	67	perception	perception	NOUN
ftr-289	1409	68	of	of	ADP
ftr-289	1409	69	audit	audit	NOUN
ftr-289	1409	70	rate	rate	NOUN
ftr-289	1409	71	may	may	AUX
ftr-289	1409	72	seem	seem	VERB
ftr-289	1409	73	even	even	ADV
ftr-289	1409	74	higher	high	ADJ
ftr-289	1409	75	than	than	SCONJ
ftr-289	1409	76	it	it	PRON
ftr-289	1409	77	actually	actually	ADV
ftr-289	1409	78	is	be	AUX
ftr-289	1409	79	because	because	SCONJ
ftr-289	1409	80	of	of	ADP
ftr-289	1409	81	the	the	DET
ftr-289	1409	82	salience	salience	NOUN
ftr-289	1409	83	of	of	ADP
ftr-289	1409	84	the	the	DET
ftr-289	1409	85	enforcement	enforcement	NOUN
ftr-289	1409	86	project	project	NOUN
ftr-289	1409	87	.	.	PUNCT
ftr-289	1410	1	putting	put	VERB
ftr-289	1410	2	these	these	DET
ftr-289	1410	3	factors	factor	NOUN
ftr-289	1410	4	together	together	ADV
ftr-289	1410	5	,	,	PUNCT
ftr-289	1410	6	the	the	DET
ftr-289	1410	7	expected	expect	VERB
ftr-289	1410	8	monetary	monetary	ADJ
ftr-289	1410	9	cost	cost	NOUN
ftr-289	1410	10	of	of	ADP
ftr-289	1410	11	evading	evade	VERB
ftr-289	1410	12	probably	probably	ADV
ftr-289	1410	13	significantly	significantly	ADV
ftr-289	1410	14	understates	understate	VERB
ftr-289	1410	15	the	the	DET
ftr-289	1410	16	perceived	perceive	VERB
ftr-289	1410	17	cost	cost	NOUN
ftr-289	1410	18	to	to	ADP
ftr-289	1410	19	the	the	DET
ftr-289	1410	20	dry	dry	ADJ
ftr-289	1410	21	cleaner	cleaner	NOUN
ftr-289	1410	22	of	of	ADP
ftr-289	1410	23	evading	evade	VERB
ftr-289	1410	24	.	.	PUNCT
ftr-289	1411	1	as	as	ADP
ftr-289	1411	2	a	a	DET
ftr-289	1411	3	result	result	NOUN
ftr-289	1411	4	,	,	PUNCT
ftr-289	1411	5	if	if	SCONJ
ftr-289	1411	6	concentrated	concentrated	ADJ
ftr-289	1411	7	enforcement	enforcement	NOUN
ftr-289	1411	8	can	can	AUX
ftr-289	1411	9	move	move	VERB
ftr-289	1411	10	the	the	DET
ftr-289	1411	11	compliance	compliance	NOUN
ftr-289	1411	12	calculus	calculus	NOUN
ftr-289	1411	13	in	in	ADP
ftr-289	1411	14	the	the	DET
ftr-289	1411	15	right	right	ADJ
ftr-289	1411	16	direction	direction	NOUN
ftr-289	1411	17	,	,	PUNCT
ftr-289	1411	18	then	then	ADV
ftr-289	1411	19	it	it	PRON
ftr-289	1411	20	may	may	AUX
ftr-289	1411	21	increase	increase	VERB
ftr-289	1411	22	compliance	compliance	NOUN
ftr-289	1411	23	.	.	PUNCT
ftr-289	1412	1	additionally	additionally	ADV
ftr-289	1412	2	,	,	PUNCT
ftr-289	1412	3	while	while	SCONJ
ftr-289	1412	4	this	this	DET
ftr-289	1412	5	article	article	NOUN
ftr-289	1412	6	has	have	AUX
ftr-289	1412	7	often	often	ADV
ftr-289	1412	8	discussed	discuss	VERB
ftr-289	1412	9	concentrating	concentrate	VERB
ftr-289	1412	10	auditing	auditing	NOUN
ftr-289	1412	11	resources	resource	NOUN
ftr-289	1412	12	,	,	PUNCT
ftr-289	1412	13	it	it	PRON
ftr-289	1412	14	has	have	AUX
ftr-289	1412	15	done	do	VERB
ftr-289	1412	16	so	so	ADV
ftr-289	1412	17	as	as	ADP
ftr-289	1412	18	an	an	DET
ftr-289	1412	19	illustration	illustration	NOUN
ftr-289	1412	20	of	of	ADP
ftr-289	1412	21	how	how	SCONJ
ftr-289	1412	22	concentrated	concentrated	ADJ
ftr-289	1412	23	enforcement	enforcement	NOUN
ftr-289	1412	24	can	can	AUX
ftr-289	1412	25	concentrate	concentrate	VERB
ftr-289	1412	26	enforcement	enforcement	NOUN
ftr-289	1412	27	resources	resource	NOUN
ftr-289	1412	28	,	,	PUNCT
ftr-289	1412	29	not	not	PART
ftr-289	1412	30	as	as	ADP
ftr-289	1412	31	an	an	DET
ftr-289	1412	32	endorsement	endorsement	NOUN
ftr-289	1412	33	of	of	ADP
ftr-289	1412	34	audits	audits	NOUN
ftr-289	1412	35	in	in	ADP
ftr-289	1412	36	particular	particular	ADJ
ftr-289	1412	37	.	.	PUNCT
ftr-289	1413	1	put	put	VERB
ftr-289	1413	2	another	another	DET
ftr-289	1413	3	way	way	NOUN
ftr-289	1413	4	,	,	PUNCT
ftr-289	1413	5	concentrated	concentrated	ADJ
ftr-289	1413	6	enforcement	enforcement	NOUN
ftr-289	1413	7	speaks	speak	VERB
ftr-289	1413	8	generally	generally	ADV
ftr-289	1413	9	to	to	ADP
ftr-289	1413	10	the	the	DET
ftr-289	1413	11	allocation	allocation	NOUN
ftr-289	1413	12	of	of	ADP
ftr-289	1413	13	enforcement	enforcement	NOUN
ftr-289	1413	14	resources	resource	NOUN
ftr-289	1413	15	,	,	PUNCT
ftr-289	1413	16	not	not	PART
ftr-289	1413	17	necessarily	necessarily	ADV
ftr-289	1413	18	the	the	DET
ftr-289	1413	19	particular	particular	ADJ
ftr-289	1413	20	method	method	NOUN
ftr-289	1413	21	of	of	ADP
ftr-289	1413	22	enforcement	enforcement	NOUN
ftr-289	1413	23	.	.	PUNCT
ftr-289	1414	1	240	240	NUM
ftr-289	1414	2	tax	tax	NOUN
ftr-289	1414	3	scholars	scholar	NOUN
ftr-289	1414	4	have	have	AUX
ftr-289	1414	5	suggested	suggest	VERB
ftr-289	1414	6	a	a	DET
ftr-289	1414	7	number	number	NOUN
ftr-289	1414	8	of	of	ADP
ftr-289	1414	9	innovative	innovative	ADJ
ftr-289	1414	10	means	mean	NOUN
ftr-289	1414	11	of	of	ADP
ftr-289	1414	12	detecting	detect	VERB
ftr-289	1414	13	noncompliance	noncompliance	NOUN
ftr-289	1414	14	in	in	ADP
ftr-289	1414	15	the	the	DET
ftr-289	1414	16	cash	cash	NOUN
ftr-289	1414	17	business	business	NOUN
ftr-289	1414	18	tax	tax	NOUN
ftr-289	1414	19	sector	sector	NOUN
ftr-289	1414	20	other	other	ADJ
ftr-289	1414	21	than	than	ADP
ftr-289	1414	22	relying	rely	VERB
ftr-289	1414	23	exclusively	exclusively	ADV
ftr-289	1414	24	on	on	ADP
ftr-289	1414	25	intensive	intensive	ADJ
ftr-289	1414	26	audits	audits	NOUN
ftr-289	1414	27	.	.	PUNCT
ftr-289	1415	1	for	for	ADP
ftr-289	1415	2	instance	instance	NOUN
ftr-289	1415	3	,	,	PUNCT
ftr-289	1415	4	joseph	joseph	PROPN
ftr-289	1415	5	bankman	bankman	PROPN
ftr-289	1415	6	has	have	AUX
ftr-289	1415	7	suggested	suggest	VERB
ftr-289	1415	8	potentially	potentially	ADV
ftr-289	1415	9	cross	cross	ADJ
ftr-289	1415	10	-	-	ADJ
ftr-289	1415	11	checking	checking	ADJ
ftr-289	1415	12	tax	tax	NOUN
ftr-289	1415	13	returns	return	NOUN
ftr-289	1415	14	and	and	CCONJ
ftr-289	1415	15	real	real	ADJ
ftr-289	1415	16	property	property	NOUN
ftr-289	1415	17	or	or	CCONJ
ftr-289	1415	18	transfer	transfer	VERB
ftr-289	1415	19	tax	tax	NOUN
ftr-289	1415	20	records	record	NOUN
ftr-289	1415	21	and	and	CCONJ
ftr-289	1415	22	rooting	root	VERB
ftr-289	1415	23	out	out	ADP
ftr-289	1415	24	influential	influential	ADJ
ftr-289	1415	25	tax	tax	NOUN
ftr-289	1415	26	preparers	preparer	NOUN
ftr-289	1415	27	who	who	PRON
ftr-289	1415	28	encourage	encourage	VERB
ftr-289	1415	29	extensive	extensive	ADJ
ftr-289	1415	30	tax	tax	NOUN
ftr-289	1415	31	evasion	evasion	NOUN
ftr-289	1415	32	.	.	PUNCT
ftr-289	1416	1	241	241	NUM
ftr-289	1416	2	alternatively	alternatively	ADV
ftr-289	1416	3	,	,	PUNCT
ftr-289	1416	4	concentrated	concentrated	ADJ
ftr-289	1416	5	enforcement	enforcement	NOUN
ftr-289	1416	6	could	could	AUX
ftr-289	1416	7	be	be	AUX
ftr-289	1416	8	used	use	VERB
ftr-289	1416	9	to	to	PART
ftr-289	1416	10	focus	focus	VERB
ftr-289	1416	11	attention	attention	NOUN
ftr-289	1416	12	on	on	ADP
ftr-289	1416	13	tax	tax	NOUN
ftr-289	1416	14	return	return	NOUN
ftr-289	1416	15	preparers	preparer	NOUN
ftr-289	1416	16	aiding	aid	VERB
ftr-289	1416	17	cash	cash	NOUN
ftr-289	1416	18	business	business	NOUN
ftr-289	1416	19	tax	tax	NOUN
ftr-289	1416	20	evasion	evasion	NOUN
ftr-289	1416	21	.	.	PUNCT
ftr-289	1417	1	this	this	DET
ftr-289	1417	2	article	article	NOUN
ftr-289	1417	3	stands	stand	VERB
ftr-289	1417	4	for	for	ADP
ftr-289	1417	5	the	the	DET
ftr-289	1417	6	proposition	proposition	NOUN
ftr-289	1417	7	that	that	PRON
ftr-289	1417	8	,	,	PUNCT
ftr-289	1417	9	whatever	whatever	DET
ftr-289	1417	10	form	form	NOUN
ftr-289	1417	11	of	of	ADP
ftr-289	1417	12	enforcement	enforcement	NOUN
ftr-289	1417	13	the	the	DET
ftr-289	1417	14	irs	irs	PROPN
ftr-289	1417	15	uses	use	VERB
ftr-289	1417	16	,	,	PUNCT
ftr-289	1417	17	allocation	allocation	NOUN
ftr-289	1417	18	of	of	ADP
ftr-289	1417	19	enforcement	enforcement	NOUN
ftr-289	1417	20	resources	resource	NOUN
ftr-289	1417	21	is	be	AUX
ftr-289	1417	22	crucial	crucial	ADJ
ftr-289	1417	23	,	,	PUNCT
ftr-289	1417	24	and	and	CCONJ
ftr-289	1417	25	under	under	ADP
ftr-289	1417	26	certain	certain	ADJ
ftr-289	1417	27	circumstances	circumstance	NOUN
ftr-289	1417	28	,	,	PUNCT
ftr-289	1417	29	concentrated	concentrated	ADJ
ftr-289	1417	30	enforcement	enforcement	NOUN
ftr-289	1417	31	may	may	AUX
ftr-289	1417	32	improve	improve	VERB
ftr-289	1417	33	this	this	DET
ftr-289	1417	34	allocation	allocation	NOUN
ftr-289	1417	35	.	.	PUNCT
ftr-289	1418	1	put	put	VERB
ftr-289	1418	2	another	another	DET
ftr-289	1418	3	way	way	NOUN
ftr-289	1418	4	,	,	PUNCT
ftr-289	1418	5	the	the	DET
ftr-289	1418	6	allocation	allocation	NOUN
ftr-289	1418	7	of	of	ADP
ftr-289	1418	8	enforcement	enforcement	NOUN
ftr-289	1418	9	resources	resource	NOUN
ftr-289	1418	10	at	at	ADP
ftr-289	1418	11	the	the	DET
ftr-289	1418	12	heart	heart	NOUN
ftr-289	1418	13	of	of	ADP
ftr-289	1418	14	this	this	DET
ftr-289	1418	15	article	article	NOUN
ftr-289	1418	16	can	can	AUX
ftr-289	1418	17	extend	extend	VERB
ftr-289	1418	18	beyond	beyond	ADP
ftr-289	1418	19	auditing	audit	VERB
ftr-289	1418	20	cash	cash	NOUN
ftr-289	1418	21	business	business	NOUN
ftr-289	1418	22	taxpayers	taxpayer	NOUN
ftr-289	1418	23	and	and	CCONJ
ftr-289	1418	24	,	,	PUNCT
ftr-289	1418	25	237	237	NUM
ftr-289	1418	26	.	.	PUNCT
ftr-289	1419	1	michael	michael	PROPN
ftr-289	1419	2	g.	g.	PROPN
ftr-289	1419	3	allingham	allingham	PROPN
ftr-289	1419	4	&	&	CCONJ
ftr-289	1419	5	agnar	agnar	PROPN
ftr-289	1419	6	sandmo	sandmo	PROPN
ftr-289	1419	7	,	,	PUNCT
ftr-289	1419	8	income	income	NOUN
ftr-289	1419	9	tax	tax	NOUN
ftr-289	1419	10	evasion	evasion	NOUN
ftr-289	1419	11	:	:	PUNCT
ftr-289	1419	12	a	a	DET
ftr-289	1419	13	theoretical	theoretical	ADJ
ftr-289	1419	14	analysis	analysis	NOUN
ftr-289	1419	15	,	,	PUNCT
ftr-289	1419	16	1	1	NUM
ftr-289	1419	17	j.	j.	PROPN
ftr-289	1419	18	pub	pub	PROPN
ftr-289	1419	19	.	.	PUNCT
ftr-289	1420	1	econ	econ	PROPN
ftr-289	1420	2	.	.	PUNCT
ftr-289	1421	1	323	323	NUM
ftr-289	1421	2	,	,	PUNCT
ftr-289	1421	3	327–30	327–30	NUM
ftr-289	1421	4	(	(	PUNCT
ftr-289	1421	5	1972	1972	NUM
ftr-289	1421	6	)	)	PUNCT
ftr-289	1421	7	.	.	PUNCT
ftr-289	1422	1	238	238	NUM
ftr-289	1422	2	.	.	PUNCT
ftr-289	1423	1	michele	michele	PROPN
ftr-289	1423	2	bernasconi	bernasconi	PROPN
ftr-289	1423	3	,	,	PUNCT
ftr-289	1423	4	tax	tax	NOUN
ftr-289	1423	5	evasion	evasion	NOUN
ftr-289	1423	6	and	and	CCONJ
ftr-289	1423	7	orders	order	NOUN
ftr-289	1423	8	of	of	ADP
ftr-289	1423	9	risk	risk	NOUN
ftr-289	1423	10	aversion	aversion	NOUN
ftr-289	1423	11	,	,	PUNCT
ftr-289	1423	12	67	67	NUM
ftr-289	1423	13	j.	j.	PROPN
ftr-289	1423	14	pub	pub	PROPN
ftr-289	1423	15	.	.	PUNCT
ftr-289	1424	1	econ	econ	PROPN
ftr-289	1424	2	.	.	PUNCT
ftr-289	1425	1	123	123	NUM
ftr-289	1425	2	,	,	PUNCT
ftr-289	1425	3	131	131	NUM
ftr-289	1425	4	(	(	PUNCT
ftr-289	1425	5	1998	1998	NUM
ftr-289	1425	6	)	)	PUNCT
ftr-289	1425	7	.	.	PUNCT
ftr-289	1426	1	239	239	NUM
ftr-289	1426	2	.	.	PUNCT
ftr-289	1427	1	i	i	PRON
ftr-289	1427	2	thank	thank	VERB
ftr-289	1427	3	leandra	leandra	PROPN
ftr-289	1427	4	lederman	lederman	PROPN
ftr-289	1427	5	for	for	ADP
ftr-289	1427	6	this	this	DET
ftr-289	1427	7	point	point	NOUN
ftr-289	1427	8	.	.	PUNCT
ftr-289	1428	1	240	240	NUM
ftr-289	1428	2	.	.	PUNCT
ftr-289	1429	1	as	as	ADP
ftr-289	1429	2	a	a	DET
ftr-289	1429	3	result	result	NOUN
ftr-289	1429	4	,	,	PUNCT
ftr-289	1429	5	while	while	SCONJ
ftr-289	1429	6	alternative	alternative	ADJ
ftr-289	1429	7	tax	tax	NOUN
ftr-289	1429	8	regimes	regime	NOUN
ftr-289	1429	9	such	such	ADJ
ftr-289	1429	10	as	as	ADP
ftr-289	1429	11	a	a	DET
ftr-289	1429	12	vat	vat	NOUN
ftr-289	1429	13	are	be	AUX
ftr-289	1429	14	outside	outside	ADP
ftr-289	1429	15	the	the	DET
ftr-289	1429	16	scope	scope	NOUN
ftr-289	1429	17	of	of	ADP
ftr-289	1429	18	this	this	DET
ftr-289	1429	19	article	article	NOUN
ftr-289	1429	20	,	,	PUNCT
ftr-289	1429	21	the	the	DET
ftr-289	1429	22	allocation	allocation	NOUN
ftr-289	1429	23	of	of	ADP
ftr-289	1429	24	scarce	scarce	ADJ
ftr-289	1429	25	enforcement	enforcement	NOUN
ftr-289	1429	26	resources	resource	NOUN
ftr-289	1429	27	at	at	ADP
ftr-289	1429	28	the	the	DET
ftr-289	1429	29	heart	heart	NOUN
ftr-289	1429	30	of	of	ADP
ftr-289	1429	31	this	this	DET
ftr-289	1429	32	article	article	NOUN
ftr-289	1429	33	could	could	AUX
ftr-289	1429	34	be	be	AUX
ftr-289	1429	35	applied	apply	VERB
ftr-289	1429	36	to	to	ADP
ftr-289	1429	37	alternative	alternative	ADJ
ftr-289	1429	38	regimes	regime	NOUN
ftr-289	1429	39	,	,	PUNCT
ftr-289	1429	40	including	include	VERB
ftr-289	1429	41	a	a	DET
ftr-289	1429	42	vat	vat	NOUN
ftr-289	1429	43	.	.	PUNCT
ftr-289	1430	1	241	241	X
ftr-289	1430	2	.	.	PUNCT
ftr-289	1430	3	joseph	joseph	PROPN
ftr-289	1430	4	bankman	bankman	PROPN
ftr-289	1430	5	,	,	PUNCT
ftr-289	1430	6	tax	tax	NOUN
ftr-289	1430	7	enforcement	enforcement	NOUN
ftr-289	1430	8	:	:	PUNCT
ftr-289	1430	9	tax	tax	NOUN
ftr-289	1430	10	shelters	shelter	NOUN
ftr-289	1430	11	,	,	PUNCT
ftr-289	1430	12	the	the	DET
ftr-289	1430	13	cash	cash	NOUN
ftr-289	1430	14	economy	economy	NOUN
ftr-289	1430	15	,	,	PUNCT
ftr-289	1430	16	and	and	CCONJ
ftr-289	1430	17	compliance	compliance	NOUN
ftr-289	1430	18	costs	cost	NOUN
ftr-289	1430	19	,	,	PUNCT
ftr-289	1430	20	31	31	NUM
ftr-289	1430	21	ohio	ohio	PROPN
ftr-289	1430	22	n.u	n.u	PROPN
ftr-289	1430	23	.	.	PROPN
ftr-289	1430	24	l.	l.	PROPN
ftr-289	1430	25	rev	rev	PROPN
ftr-289	1430	26	.	.	PROPN
ftr-289	1430	27	1	1	NUM
ftr-289	1430	28	,	,	PUNCT
ftr-289	1430	29	8–9	8–9	PROPN
ftr-289	1430	30	(	(	PUNCT
ftr-289	1430	31	2005	2005	NUM
ftr-289	1430	32	)	)	PUNCT
ftr-289	1430	33	.	.	PUNCT
ftr-289	1431	1	384	384	NUM
ftr-289	1431	2	florida	florida	PROPN
ftr-289	1431	3	tax	tax	NOUN
ftr-289	1431	4	review	review	NOUN
ftr-289	1431	5	[	[	X
ftr-289	1431	6	vol	vol	NOUN
ftr-289	1431	7	.	.	PUNCT
ftr-289	1432	1	16:6	16:6	NUM
ftr-289	1432	2	indeed	indeed	ADV
ftr-289	1432	3	,	,	PUNCT
ftr-289	1432	4	beyond	beyond	ADP
ftr-289	1432	5	the	the	DET
ftr-289	1432	6	cash	cash	NOUN
ftr-289	1432	7	sector	sector	NOUN
ftr-289	1432	8	entirely	entirely	ADV
ftr-289	1432	9	to	to	ADP
ftr-289	1432	10	many	many	ADJ
ftr-289	1432	11	other	other	ADJ
ftr-289	1432	12	tax	tax	NOUN
ftr-289	1432	13	compliance	compliance	NOUN
ftr-289	1432	14	problems	problem	NOUN
ftr-289	1432	15	.	.	PUNCT
ftr-289	1433	1	242	242	NUM
ftr-289	1433	2	similarly	similarly	ADV
ftr-289	1433	3	,	,	PUNCT
ftr-289	1433	4	a	a	DET
ftr-289	1433	5	number	number	NOUN
ftr-289	1433	6	of	of	ADP
ftr-289	1433	7	objections	objection	NOUN
ftr-289	1433	8	might	might	AUX
ftr-289	1433	9	apply	apply	VERB
ftr-289	1433	10	to	to	ADP
ftr-289	1433	11	the	the	DET
ftr-289	1433	12	application	application	NOUN
ftr-289	1433	13	of	of	ADP
ftr-289	1433	14	concentrated	concentrated	ADJ
ftr-289	1433	15	enforcement	enforcement	NOUN
ftr-289	1433	16	to	to	ADP
ftr-289	1433	17	cash	cash	VERB
ftr-289	1433	18	business	business	NOUN
ftr-289	1433	19	taxpayers	taxpayer	NOUN
ftr-289	1433	20	in	in	ADP
ftr-289	1433	21	particular	particular	ADJ
ftr-289	1433	22	.	.	PUNCT
ftr-289	1434	1	for	for	ADP
ftr-289	1434	2	instance	instance	NOUN
ftr-289	1434	3	,	,	PUNCT
ftr-289	1434	4	cash	cash	NOUN
ftr-289	1434	5	business	business	NOUN
ftr-289	1434	6	taxpayers	taxpayer	NOUN
ftr-289	1434	7	might	might	AUX
ftr-289	1434	8	not	not	PART
ftr-289	1434	9	be	be	AUX
ftr-289	1434	10	particularly	particularly	ADV
ftr-289	1434	11	worried	worried	ADJ
ftr-289	1434	12	about	about	ADP
ftr-289	1434	13	their	their	PRON
ftr-289	1434	14	compliance	compliance	NOUN
ftr-289	1434	15	reputations	reputation	NOUN
ftr-289	1434	16	and	and	CCONJ
ftr-289	1434	17	therefore	therefore	ADV
ftr-289	1434	18	might	might	AUX
ftr-289	1434	19	be	be	AUX
ftr-289	1434	20	less	less	ADV
ftr-289	1434	21	likely	likely	ADJ
ftr-289	1434	22	to	to	PART
ftr-289	1434	23	respond	respond	VERB
ftr-289	1434	24	to	to	ADP
ftr-289	1434	25	new	new	ADJ
ftr-289	1434	26	norms	norm	NOUN
ftr-289	1434	27	of	of	ADP
ftr-289	1434	28	compliance	compliance	NOUN
ftr-289	1434	29	than	than	ADP
ftr-289	1434	30	more	more	ADJ
ftr-289	1434	31	institutional	institutional	ADJ
ftr-289	1434	32	actors	actor	NOUN
ftr-289	1434	33	.	.	PUNCT
ftr-289	1435	1	243	243	NUM
ftr-289	1435	2	enforcement	enforcement	NOUN
ftr-289	1435	3	projects	project	NOUN
ftr-289	1435	4	focused	focus	VERB
ftr-289	1435	5	on	on	ADP
ftr-289	1435	6	tax	tax	NOUN
ftr-289	1435	7	return	return	NOUN
ftr-289	1435	8	preparers	preparer	NOUN
ftr-289	1435	9	,	,	PUNCT
ftr-289	1435	10	to	to	PART
ftr-289	1435	11	name	name	VERB
ftr-289	1435	12	just	just	ADV
ftr-289	1435	13	one	one	NUM
ftr-289	1435	14	example	example	NOUN
ftr-289	1435	15	,	,	PUNCT
ftr-289	1435	16	might	might	AUX
ftr-289	1435	17	be	be	AUX
ftr-289	1435	18	better	well	ADV
ftr-289	1435	19	able	able	ADJ
ftr-289	1435	20	to	to	PART
ftr-289	1435	21	tap	tap	VERB
ftr-289	1435	22	into	into	ADP
ftr-289	1435	23	concern	concern	NOUN
ftr-289	1435	24	about	about	ADP
ftr-289	1435	25	relative	relative	ADJ
ftr-289	1435	26	reputation	reputation	NOUN
ftr-289	1435	27	in	in	ADP
ftr-289	1435	28	order	order	NOUN
ftr-289	1435	29	to	to	PART
ftr-289	1435	30	increase	increase	VERB
ftr-289	1435	31	compliance	compliance	NOUN
ftr-289	1435	32	.	.	PUNCT
ftr-289	1436	1	enforcement	enforcement	NOUN
ftr-289	1436	2	action	action	NOUN
ftr-289	1436	3	directed	direct	VERB
ftr-289	1436	4	against	against	ADP
ftr-289	1436	5	tax	tax	NOUN
ftr-289	1436	6	return	return	NOUN
ftr-289	1436	7	preparers	preparer	NOUN
ftr-289	1436	8	may	may	AUX
ftr-289	1436	9	also	also	ADV
ftr-289	1436	10	allow	allow	VERB
ftr-289	1436	11	the	the	DET
ftr-289	1436	12	irs	irs	PROPN
ftr-289	1436	13	more	more	ADJ
ftr-289	1436	14	leverage	leverage	NOUN
ftr-289	1436	15	to	to	PART
ftr-289	1436	16	publicize	publicize	VERB
ftr-289	1436	17	instances	instance	NOUN
ftr-289	1436	18	of	of	ADP
ftr-289	1436	19	noncompliance	noncompliance	NOUN
ftr-289	1436	20	,	,	PUNCT
ftr-289	1436	21	thereby	thereby	ADV
ftr-289	1436	22	offering	offer	VERB
ftr-289	1436	23	the	the	DET
ftr-289	1436	24	potential	potential	NOUN
ftr-289	1436	25	for	for	ADP
ftr-289	1436	26	greater	great	ADJ
ftr-289	1436	27	signaling	signaling	ADJ
ftr-289	1436	28	and	and	CCONJ
ftr-289	1436	29	reputational	reputational	ADJ
ftr-289	1436	30	effects	effect	NOUN
ftr-289	1436	31	flowing	flow	VERB
ftr-289	1436	32	from	from	ADP
ftr-289	1436	33	increasing	increase	VERB
ftr-289	1436	34	compliance	compliance	NOUN
ftr-289	1436	35	spirals	spiral	NOUN
ftr-289	1436	36	.	.	PUNCT
ftr-289	1437	1	however	however	ADV
ftr-289	1437	2	,	,	PUNCT
ftr-289	1437	3	these	these	DET
ftr-289	1437	4	concerns	concern	NOUN
ftr-289	1437	5	about	about	ADP
ftr-289	1437	6	application	application	NOUN
ftr-289	1437	7	to	to	ADP
ftr-289	1437	8	cash	cash	NOUN
ftr-289	1437	9	business	business	NOUN
ftr-289	1437	10	taxpayers	taxpayer	NOUN
ftr-289	1437	11	in	in	ADP
ftr-289	1437	12	particular	particular	ADJ
ftr-289	1437	13	,	,	PUNCT
ftr-289	1437	14	while	while	SCONJ
ftr-289	1437	15	helpful	helpful	ADJ
ftr-289	1437	16	in	in	ADP
ftr-289	1437	17	flagging	flag	VERB
ftr-289	1437	18	considerations	consideration	NOUN
ftr-289	1437	19	that	that	PRON
ftr-289	1437	20	should	should	AUX
ftr-289	1437	21	be	be	AUX
ftr-289	1437	22	taken	take	VERB
ftr-289	1437	23	into	into	ADP
ftr-289	1437	24	account	account	NOUN
ftr-289	1437	25	in	in	ADP
ftr-289	1437	26	choosing	choose	VERB
ftr-289	1437	27	the	the	DET
ftr-289	1437	28	best	good	ADJ
ftr-289	1437	29	settings	setting	NOUN
ftr-289	1437	30	for	for	ADP
ftr-289	1437	31	concentrated	concentrated	ADJ
ftr-289	1437	32	enforcement	enforcement	NOUN
ftr-289	1437	33	,	,	PUNCT
ftr-289	1437	34	do	do	AUX
ftr-289	1437	35	not	not	PART
ftr-289	1437	36	undermine	undermine	VERB
ftr-289	1437	37	the	the	DET
ftr-289	1437	38	concept	concept	NOUN
ftr-289	1437	39	of	of	ADP
ftr-289	1437	40	concentrated	concentrated	ADJ
ftr-289	1437	41	enforcement	enforcement	NOUN
ftr-289	1437	42	altogether	altogether	ADV
ftr-289	1437	43	.	.	PUNCT
ftr-289	1438	1	moreover	moreover	ADV
ftr-289	1438	2	,	,	PUNCT
ftr-289	1438	3	while	while	SCONJ
ftr-289	1438	4	groups	group	NOUN
ftr-289	1438	5	other	other	ADJ
ftr-289	1438	6	than	than	ADP
ftr-289	1438	7	cash	cash	NOUN
ftr-289	1438	8	business	business	NOUN
ftr-289	1438	9	taxpayers	taxpayer	NOUN
ftr-289	1438	10	may	may	AUX
ftr-289	1438	11	be	be	AUX
ftr-289	1438	12	even	even	ADV
ftr-289	1438	13	better	well	ADV
ftr-289	1438	14	suited	suit	VERB
ftr-289	1438	15	for	for	ADP
ftr-289	1438	16	concentrated	concentrated	ADJ
ftr-289	1438	17	enforcement	enforcement	NOUN
ftr-289	1438	18	,	,	PUNCT
ftr-289	1438	19	cash	cash	NOUN
ftr-289	1438	20	business	business	NOUN
ftr-289	1438	21	taxpayers	taxpayer	NOUN
ftr-289	1438	22	do	do	AUX
ftr-289	1438	23	have	have	VERB
ftr-289	1438	24	to	to	PART
ftr-289	1438	25	be	be	AUX
ftr-289	1438	26	subject	subject	ADJ
ftr-289	1438	27	to	to	ADP
ftr-289	1438	28	some	some	DET
ftr-289	1438	29	amount	amount	NOUN
ftr-289	1438	30	of	of	ADP
ftr-289	1438	31	enforcement	enforcement	NOUN
ftr-289	1438	32	.	.	PUNCT
ftr-289	1439	1	to	to	ADP
ftr-289	1439	2	the	the	DET
ftr-289	1439	3	extent	extent	NOUN
ftr-289	1439	4	that	that	PRON
ftr-289	1439	5	concentrated	concentrated	ADJ
ftr-289	1439	6	enforcement	enforcement	NOUN
ftr-289	1439	7	improves	improve	VERB
ftr-289	1439	8	cash	cash	NOUN
ftr-289	1439	9	business	business	NOUN
ftr-289	1439	10	tax	tax	NOUN
ftr-289	1439	11	enforcement	enforcement	NOUN
ftr-289	1439	12	,	,	PUNCT
ftr-289	1439	13	it	it	PRON
ftr-289	1439	14	should	should	AUX
ftr-289	1439	15	be	be	AUX
ftr-289	1439	16	applied	apply	VERB
ftr-289	1439	17	.	.	PUNCT
ftr-289	1440	1	this	this	DET
ftr-289	1440	2	article	article	NOUN
ftr-289	1440	3	should	should	AUX
ftr-289	1440	4	be	be	AUX
ftr-289	1440	5	understood	understand	VERB
ftr-289	1440	6	as	as	ADP
ftr-289	1440	7	making	make	VERB
ftr-289	1440	8	the	the	DET
ftr-289	1440	9	case	case	NOUN
ftr-289	1440	10	for	for	ADP
ftr-289	1440	11	experimental	experimental	ADJ
ftr-289	1440	12	application	application	NOUN
ftr-289	1440	13	of	of	ADP
ftr-289	1440	14	concentrated	concentrated	ADJ
ftr-289	1440	15	enforcement	enforcement	NOUN
ftr-289	1440	16	in	in	ADP
ftr-289	1440	17	the	the	DET
ftr-289	1440	18	particularly	particularly	ADV
ftr-289	1440	19	difficult	difficult	ADJ
ftr-289	1440	20	cash	cash	NOUN
ftr-289	1440	21	business	business	NOUN
ftr-289	1440	22	tax	tax	NOUN
ftr-289	1440	23	sector	sector	NOUN
ftr-289	1440	24	,	,	PUNCT
ftr-289	1440	25	not	not	PART
ftr-289	1440	26	as	as	ADP
ftr-289	1440	27	making	make	VERB
ftr-289	1440	28	the	the	DET
ftr-289	1440	29	case	case	NOUN
ftr-289	1440	30	that	that	SCONJ
ftr-289	1440	31	this	this	DET
ftr-289	1440	32	setting	setting	NOUN
ftr-289	1440	33	is	be	AUX
ftr-289	1440	34	the	the	DET
ftr-289	1440	35	optimal	optimal	ADJ
ftr-289	1440	36	one	one	NOUN
ftr-289	1440	37	for	for	ADP
ftr-289	1440	38	concentrated	concentrated	ADJ
ftr-289	1440	39	enforcement	enforcement	NOUN
ftr-289	1440	40	.	.	PUNCT
ftr-289	1441	1	indeed	indeed	ADV
ftr-289	1441	2	,	,	PUNCT
ftr-289	1441	3	a	a	DET
ftr-289	1441	4	continuing	continue	VERB
ftr-289	1441	5	,	,	PUNCT
ftr-289	1441	6	broader	broad	ADJ
ftr-289	1441	7	contemplation	contemplation	NOUN
ftr-289	1441	8	of	of	ADP
ftr-289	1441	9	when	when	SCONJ
ftr-289	1441	10	concentrated	concentrated	ADJ
ftr-289	1441	11	enforcement	enforcement	NOUN
ftr-289	1441	12	works	work	NOUN
ftr-289	1441	13	and	and	CCONJ
ftr-289	1441	14	why	why	SCONJ
ftr-289	1441	15	would	would	AUX
ftr-289	1441	16	be	be	AUX
ftr-289	1441	17	a	a	DET
ftr-289	1441	18	positive	positive	ADJ
ftr-289	1441	19	development	development	NOUN
ftr-289	1441	20	.	.	PUNCT
ftr-289	1442	1	another	another	DET
ftr-289	1442	2	potential	potential	NOUN
ftr-289	1442	3	,	,	PUNCT
ftr-289	1442	4	even	even	ADV
ftr-289	1442	5	predictable	predictable	ADJ
ftr-289	1442	6	,	,	PUNCT
ftr-289	1442	7	problem	problem	NOUN
ftr-289	1442	8	,	,	PUNCT
ftr-289	1442	9	with	with	ADP
ftr-289	1442	10	concentrated	concentrated	ADJ
ftr-289	1442	11	enforcement	enforcement	NOUN
ftr-289	1442	12	is	be	AUX
ftr-289	1442	13	compliance	compliance	NOUN
ftr-289	1442	14	decay	decay	NOUN
ftr-289	1442	15	.	.	PUNCT
ftr-289	1443	1	imagine	imagine	VERB
ftr-289	1443	2	that	that	SCONJ
ftr-289	1443	3	the	the	DET
ftr-289	1443	4	irs	irs	PROPN
ftr-289	1443	5	engages	engage	VERB
ftr-289	1443	6	in	in	ADP
ftr-289	1443	7	a	a	DET
ftr-289	1443	8	wildly	wildly	ADV
ftr-289	1443	9	successful	successful	ADJ
ftr-289	1443	10	enforcement	enforcement	NOUN
ftr-289	1443	11	project	project	NOUN
ftr-289	1443	12	on	on	ADP
ftr-289	1443	13	dry	dry	ADJ
ftr-289	1443	14	cleaners	cleaner	NOUN
ftr-289	1443	15	in	in	ADP
ftr-289	1443	16	manhattan	manhattan	PROPN
ftr-289	1443	17	.	.	PUNCT
ftr-289	1444	1	as	as	ADP
ftr-289	1444	2	a	a	DET
ftr-289	1444	3	result	result	NOUN
ftr-289	1444	4	,	,	PUNCT
ftr-289	1444	5	all	all	DET
ftr-289	1444	6	dry	dry	ADJ
ftr-289	1444	7	cleaners	cleaner	NOUN
ftr-289	1444	8	in	in	ADP
ftr-289	1444	9	manhattan	manhattan	PROPN
ftr-289	1444	10	comply	comply	VERB
ftr-289	1444	11	fully	fully	ADV
ftr-289	1444	12	with	with	ADP
ftr-289	1444	13	their	their	PRON
ftr-289	1444	14	tax	tax	NOUN
ftr-289	1444	15	obligations	obligation	NOUN
ftr-289	1444	16	.	.	PUNCT
ftr-289	1445	1	norms	norm	NOUN
ftr-289	1445	2	of	of	ADP
ftr-289	1445	3	tax	tax	NOUN
ftr-289	1445	4	compliance	compliance	NOUN
ftr-289	1445	5	now	now	ADV
ftr-289	1445	6	pervade	pervade	VERB
ftr-289	1445	7	the	the	DET
ftr-289	1445	8	subsector	subsector	NOUN
ftr-289	1445	9	.	.	PUNCT
ftr-289	1446	1	prices	price	NOUN
ftr-289	1446	2	for	for	ADP
ftr-289	1446	3	dry	dry	ADJ
ftr-289	1446	4	cleaning	cleaning	NOUN
ftr-289	1446	5	in	in	ADP
ftr-289	1446	6	new	new	PROPN
ftr-289	1446	7	york	york	PROPN
ftr-289	1446	8	city	city	PROPN
ftr-289	1446	9	rise	rise	VERB
ftr-289	1446	10	to	to	PART
ftr-289	1446	11	reflect	reflect	VERB
ftr-289	1446	12	tax	tax	NOUN
ftr-289	1446	13	compliance	compliance	NOUN
ftr-289	1446	14	.	.	PUNCT
ftr-289	1447	1	the	the	DET
ftr-289	1447	2	irs	irs	PROPN
ftr-289	1447	3	can	can	AUX
ftr-289	1447	4	more	more	ADV
ftr-289	1447	5	easily	easily	ADV
ftr-289	1447	6	identify	identify	VERB
ftr-289	1447	7	noncompliers	noncomplier	NOUN
ftr-289	1447	8	.	.	PUNCT
ftr-289	1448	1	however	however	ADV
ftr-289	1448	2	,	,	PUNCT
ftr-289	1448	3	after	after	SCONJ
ftr-289	1448	4	the	the	DET
ftr-289	1448	5	enforcement	enforcement	NOUN
ftr-289	1448	6	project	project	NOUN
ftr-289	1448	7	subsides	subside	VERB
ftr-289	1448	8	,	,	PUNCT
ftr-289	1448	9	the	the	DET
ftr-289	1448	10	242	242	NUM
ftr-289	1448	11	.	.	PUNCT
ftr-289	1449	1	an	an	DET
ftr-289	1449	2	analysis	analysis	NOUN
ftr-289	1449	3	of	of	ADP
ftr-289	1449	4	how	how	SCONJ
ftr-289	1449	5	concentrated	concentrated	ADJ
ftr-289	1449	6	enforcement	enforcement	NOUN
ftr-289	1449	7	might	might	AUX
ftr-289	1449	8	extend	extend	VERB
ftr-289	1449	9	to	to	ADP
ftr-289	1449	10	other	other	ADJ
ftr-289	1449	11	tax	tax	NOUN
ftr-289	1449	12	compliance	compliance	NOUN
ftr-289	1449	13	contexts	context	NOUN
ftr-289	1449	14	(	(	PUNCT
ftr-289	1449	15	and	and	CCONJ
ftr-289	1449	16	how	how	SCONJ
ftr-289	1449	17	,	,	PUNCT
ftr-289	1449	18	if	if	SCONJ
ftr-289	1449	19	at	at	ADV
ftr-289	1449	20	all	all	ADV
ftr-289	1449	21	,	,	PUNCT
ftr-289	1449	22	it	it	PRON
ftr-289	1449	23	might	might	AUX
ftr-289	1449	24	need	need	VERB
ftr-289	1449	25	to	to	PART
ftr-289	1449	26	be	be	AUX
ftr-289	1449	27	reformed	reform	VERB
ftr-289	1449	28	as	as	SCONJ
ftr-289	1449	29	applied	apply	VERB
ftr-289	1449	30	in	in	ADP
ftr-289	1449	31	other	other	ADJ
ftr-289	1449	32	contexts	contexts	NOUN
ftr-289	1449	33	)	)	PUNCT
ftr-289	1449	34	is	be	AUX
ftr-289	1449	35	beyond	beyond	ADP
ftr-289	1449	36	the	the	DET
ftr-289	1449	37	scope	scope	NOUN
ftr-289	1449	38	of	of	ADP
ftr-289	1449	39	this	this	DET
ftr-289	1449	40	article	article	NOUN
ftr-289	1449	41	.	.	PUNCT
ftr-289	1450	1	if	if	SCONJ
ftr-289	1450	2	concentrated	concentrated	ADJ
ftr-289	1450	3	enforcement	enforcement	NOUN
ftr-289	1450	4	were	be	AUX
ftr-289	1450	5	applied	apply	VERB
ftr-289	1450	6	in	in	ADP
ftr-289	1450	7	a	a	DET
ftr-289	1450	8	situation	situation	NOUN
ftr-289	1450	9	in	in	ADP
ftr-289	1450	10	which	which	PRON
ftr-289	1450	11	noncompliance	noncompliance	NOUN
ftr-289	1450	12	was	be	AUX
ftr-289	1450	13	more	more	ADV
ftr-289	1450	14	likely	likely	ADJ
ftr-289	1450	15	to	to	PART
ftr-289	1450	16	reflect	reflect	VERB
ftr-289	1450	17	sincere	sincere	ADJ
ftr-289	1450	18	mistakes	mistake	NOUN
ftr-289	1450	19	or	or	CCONJ
ftr-289	1450	20	confusion	confusion	NOUN
ftr-289	1450	21	,	,	PUNCT
ftr-289	1450	22	then	then	ADV
ftr-289	1450	23	greater	great	ADJ
ftr-289	1450	24	concern	concern	NOUN
ftr-289	1450	25	might	might	AUX
ftr-289	1450	26	exist	exist	VERB
ftr-289	1450	27	about	about	ADP
ftr-289	1450	28	compliance	compliance	NOUN
ftr-289	1450	29	backlash	backlash	NOUN
ftr-289	1450	30	,	,	PUNCT
ftr-289	1450	31	discussed	discuss	VERB
ftr-289	1450	32	in	in	ADP
ftr-289	1450	33	more	more	ADJ
ftr-289	1450	34	detail	detail	NOUN
ftr-289	1450	35	infra	infra	NOUN
ftr-289	1450	36	text	text	NOUN
ftr-289	1450	37	accompanying	accompany	VERB
ftr-289	1450	38	notes	note	NOUN
ftr-289	1450	39	255–256	255–256	NUM
ftr-289	1450	40	.	.	PUNCT
ftr-289	1451	1	in	in	ADP
ftr-289	1451	2	such	such	ADJ
ftr-289	1451	3	cases	case	NOUN
ftr-289	1451	4	,	,	PUNCT
ftr-289	1451	5	the	the	DET
ftr-289	1451	6	concentrated	concentrate	VERB
ftr-289	1451	7	enforcement	enforcement	NOUN
ftr-289	1451	8	approach	approach	NOUN
ftr-289	1451	9	may	may	AUX
ftr-289	1451	10	benefit	benefit	VERB
ftr-289	1451	11	from	from	ADP
ftr-289	1451	12	being	be	AUX
ftr-289	1451	13	framed	frame	VERB
ftr-289	1451	14	more	more	ADV
ftr-289	1451	15	as	as	ADP
ftr-289	1451	16	a	a	DET
ftr-289	1451	17	compliance	compliance	NOUN
ftr-289	1451	18	,	,	PUNCT
ftr-289	1451	19	rather	rather	ADV
ftr-289	1451	20	than	than	ADP
ftr-289	1451	21	a	a	DET
ftr-289	1451	22	deterrence	deterrence	NOUN
ftr-289	1451	23	,	,	PUNCT
ftr-289	1451	24	initiative	initiative	NOUN
ftr-289	1451	25	.	.	PUNCT
ftr-289	1452	1	243	243	NUM
ftr-289	1452	2	.	.	PUNCT
ftr-289	1453	1	cf	cf	NOUN
ftr-289	1453	2	.	.	PUNCT
ftr-289	1454	1	morse	morse	PROPN
ftr-289	1454	2	,	,	PUNCT
ftr-289	1454	3	tax	tax	NOUN
ftr-289	1454	4	compliance	compliance	NOUN
ftr-289	1454	5	and	and	CCONJ
ftr-289	1454	6	norm	norm	NOUN
ftr-289	1454	7	formation	formation	NOUN
ftr-289	1454	8	,	,	PUNCT
ftr-289	1454	9	supra	supra	PROPN
ftr-289	1454	10	note	note	NOUN
ftr-289	1454	11	124	124	NUM
ftr-289	1454	12	,	,	PUNCT
ftr-289	1454	13	at	at	ADP
ftr-289	1454	14	694–95	694–95	NUM
ftr-289	1454	15	(	(	PUNCT
ftr-289	1454	16	contrasting	contrast	VERB
ftr-289	1454	17	reputation	reputation	NOUN
ftr-289	1454	18	sensitive	sensitive	ADJ
ftr-289	1454	19	and	and	CCONJ
ftr-289	1454	20	reputation	reputation	NOUN
ftr-289	1454	21	insensitive	insensitive	ADJ
ftr-289	1454	22	tax	tax	NOUN
ftr-289	1454	23	evaders	evader	NOUN
ftr-289	1454	24	)	)	PUNCT
ftr-289	1454	25	.	.	PUNCT
ftr-289	1455	1	2014	2014	NUM
ftr-289	1455	2	]	]	PUNCT
ftr-289	1455	3	concentrated	concentrated	ADJ
ftr-289	1455	4	enforcement	enforcement	NOUN
ftr-289	1455	5	385	385	NUM
ftr-289	1455	6	incentives	incentive	NOUN
ftr-289	1455	7	to	to	PART
ftr-289	1455	8	evade	evade	VERB
ftr-289	1455	9	tax	tax	NOUN
ftr-289	1455	10	liability	liability	NOUN
ftr-289	1455	11	will	will	AUX
ftr-289	1455	12	return	return	VERB
ftr-289	1455	13	predictably	predictably	ADV
ftr-289	1455	14	.	.	PUNCT
ftr-289	1456	1	244	244	NUM
ftr-289	1456	2	although	although	SCONJ
ftr-289	1456	3	honest	honest	ADJ
ftr-289	1456	4	taxpayers	taxpayer	NOUN
ftr-289	1456	5	can	can	AUX
ftr-289	1456	6	now	now	ADV
ftr-289	1456	7	compete	compete	VERB
ftr-289	1456	8	in	in	ADP
ftr-289	1456	9	the	the	DET
ftr-289	1456	10	market	market	NOUN
ftr-289	1456	11	and	and	CCONJ
ftr-289	1456	12	still	still	ADV
ftr-289	1456	13	make	make	VERB
ftr-289	1456	14	a	a	DET
ftr-289	1456	15	profit	profit	NOUN
ftr-289	1456	16	,	,	PUNCT
ftr-289	1456	17	this	this	PRON
ftr-289	1456	18	does	do	AUX
ftr-289	1456	19	not	not	PART
ftr-289	1456	20	reduce	reduce	VERB
ftr-289	1456	21	the	the	DET
ftr-289	1456	22	incentive	incentive	NOUN
ftr-289	1456	23	to	to	PART
ftr-289	1456	24	evade	evade	VERB
ftr-289	1456	25	.	.	PUNCT
ftr-289	1457	1	as	as	ADP
ftr-289	1457	2	time	time	NOUN
ftr-289	1457	3	passes	pass	NOUN
ftr-289	1457	4	,	,	PUNCT
ftr-289	1457	5	improved	improve	VERB
ftr-289	1457	6	comparative	comparative	ADJ
ftr-289	1457	7	analysis	analysis	NOUN
ftr-289	1457	8	gained	gain	VERB
ftr-289	1457	9	from	from	ADP
ftr-289	1457	10	the	the	DET
ftr-289	1457	11	enforcement	enforcement	NOUN
ftr-289	1457	12	project	project	NOUN
ftr-289	1457	13	may	may	AUX
ftr-289	1457	14	erode	erode	VERB
ftr-289	1457	15	because	because	SCONJ
ftr-289	1457	16	changed	change	VERB
ftr-289	1457	17	economic	economic	ADJ
ftr-289	1457	18	conditions	condition	NOUN
ftr-289	1457	19	and	and	CCONJ
ftr-289	1457	20	changes	change	NOUN
ftr-289	1457	21	in	in	ADP
ftr-289	1457	22	the	the	DET
ftr-289	1457	23	market	market	NOUN
ftr-289	1457	24	will	will	AUX
ftr-289	1457	25	weaken	weaken	VERB
ftr-289	1457	26	the	the	DET
ftr-289	1457	27	comparative	comparative	ADJ
ftr-289	1457	28	analysis	analysis	NOUN
ftr-289	1457	29	.	.	PUNCT
ftr-289	1458	1	as	as	SCONJ
ftr-289	1458	2	more	more	ADJ
ftr-289	1458	3	manhattan	manhattan	PROPN
ftr-289	1458	4	dry	dry	ADJ
ftr-289	1458	5	cleaners	cleaner	NOUN
ftr-289	1458	6	make	make	VERB
ftr-289	1458	7	the	the	DET
ftr-289	1458	8	decision	decision	NOUN
ftr-289	1458	9	to	to	PART
ftr-289	1458	10	evade	evade	VERB
ftr-289	1458	11	in	in	ADP
ftr-289	1458	12	response	response	NOUN
ftr-289	1458	13	to	to	ADP
ftr-289	1458	14	these	these	DET
ftr-289	1458	15	conditions	condition	NOUN
ftr-289	1458	16	,	,	PUNCT
ftr-289	1458	17	compliance	compliance	NOUN
ftr-289	1458	18	will	will	AUX
ftr-289	1458	19	decrease	decrease	VERB
ftr-289	1458	20	further	far	ADV
ftr-289	1458	21	,	,	PUNCT
ftr-289	1458	22	it	it	PRON
ftr-289	1458	23	will	will	AUX
ftr-289	1458	24	be	be	AUX
ftr-289	1458	25	harder	hard	ADJ
ftr-289	1458	26	to	to	PART
ftr-289	1458	27	compete	compete	VERB
ftr-289	1458	28	as	as	ADP
ftr-289	1458	29	an	an	DET
ftr-289	1458	30	honest	honest	ADJ
ftr-289	1458	31	taxpayer	taxpayer	NOUN
ftr-289	1458	32	,	,	PUNCT
ftr-289	1458	33	and	and	CCONJ
ftr-289	1458	34	compliance	compliance	NOUN
ftr-289	1458	35	will	will	AUX
ftr-289	1458	36	spiral	spiral	VERB
ftr-289	1458	37	downward	downward	ADV
ftr-289	1458	38	.	.	PUNCT
ftr-289	1459	1	in	in	ADP
ftr-289	1459	2	some	some	DET
ftr-289	1459	3	ways	way	NOUN
ftr-289	1459	4	,	,	PUNCT
ftr-289	1459	5	then	then	ADV
ftr-289	1459	6	,	,	PUNCT
ftr-289	1459	7	the	the	DET
ftr-289	1459	8	likelihood	likelihood	NOUN
ftr-289	1459	9	of	of	ADP
ftr-289	1459	10	eventual	eventual	ADJ
ftr-289	1459	11	decay	decay	NOUN
ftr-289	1459	12	may	may	AUX
ftr-289	1459	13	seem	seem	VERB
ftr-289	1459	14	to	to	PART
ftr-289	1459	15	undermine	undermine	VERB
ftr-289	1459	16	the	the	DET
ftr-289	1459	17	enforcement	enforcement	NOUN
ftr-289	1459	18	project	project	NOUN
ftr-289	1459	19	.	.	PUNCT
ftr-289	1460	1	however	however	ADV
ftr-289	1460	2	,	,	PUNCT
ftr-289	1460	3	as	as	ADV
ftr-289	1460	4	dismal	dismal	ADJ
ftr-289	1460	5	as	as	ADP
ftr-289	1460	6	the	the	DET
ftr-289	1460	7	eventual	eventual	ADJ
ftr-289	1460	8	,	,	PUNCT
ftr-289	1460	9	even	even	ADV
ftr-289	1460	10	likely	likely	ADJ
ftr-289	1460	11	,	,	PUNCT
ftr-289	1460	12	decay	decay	NOUN
ftr-289	1460	13	may	may	AUX
ftr-289	1460	14	seem	seem	VERB
ftr-289	1460	15	,	,	PUNCT
ftr-289	1460	16	it	it	PRON
ftr-289	1460	17	does	do	AUX
ftr-289	1460	18	not	not	PART
ftr-289	1460	19	necessarily	necessarily	ADV
ftr-289	1460	20	undermine	undermine	VERB
ftr-289	1460	21	the	the	DET
ftr-289	1460	22	case	case	NOUN
ftr-289	1460	23	for	for	ADP
ftr-289	1460	24	concentrated	concentrated	ADJ
ftr-289	1460	25	enforcement	enforcement	NOUN
ftr-289	1460	26	.	.	PUNCT
ftr-289	1461	1	recall	recall	VERB
ftr-289	1461	2	that	that	SCONJ
ftr-289	1461	3	the	the	DET
ftr-289	1461	4	base	base	NOUN
ftr-289	1461	5	case	case	NOUN
ftr-289	1461	6	for	for	ADP
ftr-289	1461	7	concentrated	concentrated	ADJ
ftr-289	1461	8	enforcement	enforcement	NOUN
ftr-289	1461	9	is	be	AUX
ftr-289	1461	10	that	that	SCONJ
ftr-289	1461	11	,	,	PUNCT
ftr-289	1461	12	when	when	SCONJ
ftr-289	1461	13	enforcement	enforcement	NOUN
ftr-289	1461	14	is	be	AUX
ftr-289	1461	15	limited	limited	ADJ
ftr-289	1461	16	and	and	CCONJ
ftr-289	1461	17	costly	costly	ADJ
ftr-289	1461	18	and	and	CCONJ
ftr-289	1461	19	violations	violation	NOUN
ftr-289	1461	20	are	be	AUX
ftr-289	1461	21	high	high	ADJ
ftr-289	1461	22	,	,	PUNCT
ftr-289	1461	23	total	total	ADJ
ftr-289	1461	24	compliance	compliance	NOUN
ftr-289	1461	25	may	may	AUX
ftr-289	1461	26	increase	increase	VERB
ftr-289	1461	27	when	when	SCONJ
ftr-289	1461	28	enforcement	enforcement	NOUN
ftr-289	1461	29	resources	resource	NOUN
ftr-289	1461	30	are	be	AUX
ftr-289	1461	31	concentrated	concentrate	VERB
ftr-289	1461	32	on	on	ADP
ftr-289	1461	33	a	a	DET
ftr-289	1461	34	smaller	small	ADJ
ftr-289	1461	35	portion	portion	NOUN
ftr-289	1461	36	of	of	ADP
ftr-289	1461	37	the	the	DET
ftr-289	1461	38	overall	overall	ADJ
ftr-289	1461	39	cash	cash	NOUN
ftr-289	1461	40	business	business	NOUN
ftr-289	1461	41	taxpayer	taxpayer	NOUN
ftr-289	1461	42	sector	sector	NOUN
ftr-289	1461	43	.	.	PUNCT
ftr-289	1462	1	this	this	PRON
ftr-289	1462	2	can	can	AUX
ftr-289	1462	3	be	be	AUX
ftr-289	1462	4	true	true	ADJ
ftr-289	1462	5	even	even	ADV
ftr-289	1462	6	if	if	SCONJ
ftr-289	1462	7	the	the	DET
ftr-289	1462	8	concentration	concentration	NOUN
ftr-289	1462	9	leaves	leave	VERB
ftr-289	1462	10	the	the	DET
ftr-289	1462	11	remainder	remainder	NOUN
ftr-289	1462	12	of	of	ADP
ftr-289	1462	13	cash	cash	NOUN
ftr-289	1462	14	business	business	NOUN
ftr-289	1462	15	taxpayers	taxpayer	NOUN
ftr-289	1462	16	with	with	ADP
ftr-289	1462	17	very	very	ADV
ftr-289	1462	18	low	low	ADJ
ftr-289	1462	19	incentives	incentive	NOUN
ftr-289	1462	20	to	to	PART
ftr-289	1462	21	comply	comply	VERB
ftr-289	1462	22	.	.	PUNCT
ftr-289	1463	1	in	in	ADP
ftr-289	1463	2	this	this	DET
ftr-289	1463	3	regard	regard	NOUN
ftr-289	1463	4	,	,	PUNCT
ftr-289	1463	5	focusing	focus	VERB
ftr-289	1463	6	on	on	ADP
ftr-289	1463	7	compliance	compliance	NOUN
ftr-289	1463	8	decay	decay	NOUN
ftr-289	1463	9	is	be	AUX
ftr-289	1463	10	somewhat	somewhat	ADV
ftr-289	1463	11	beside	beside	ADP
ftr-289	1463	12	the	the	DET
ftr-289	1463	13	point	point	NOUN
ftr-289	1463	14	.	.	PUNCT
ftr-289	1464	1	the	the	DET
ftr-289	1464	2	most	most	ADV
ftr-289	1464	3	important	important	ADJ
ftr-289	1464	4	question	question	NOUN
ftr-289	1464	5	is	be	AUX
ftr-289	1464	6	whether	whether	SCONJ
ftr-289	1464	7	concentrated	concentrated	ADJ
ftr-289	1464	8	enforcement	enforcement	NOUN
ftr-289	1464	9	increases	increase	VERB
ftr-289	1464	10	overall	overall	ADJ
ftr-289	1464	11	compliance	compliance	NOUN
ftr-289	1464	12	.	.	PUNCT
ftr-289	1465	1	it	it	PRON
ftr-289	1465	2	may	may	AUX
ftr-289	1465	3	be	be	AUX
ftr-289	1465	4	able	able	ADJ
ftr-289	1465	5	to	to	PART
ftr-289	1465	6	do	do	VERB
ftr-289	1465	7	so	so	ADV
ftr-289	1465	8	by	by	ADP
ftr-289	1465	9	increasing	increase	VERB
ftr-289	1465	10	compliance	compliance	NOUN
ftr-289	1465	11	in	in	ADP
ftr-289	1465	12	the	the	DET
ftr-289	1465	13	subsectors	subsector	NOUN
ftr-289	1465	14	actually	actually	ADV
ftr-289	1465	15	subject	subject	ADJ
ftr-289	1465	16	to	to	ADP
ftr-289	1465	17	enforcement	enforcement	NOUN
ftr-289	1465	18	projects	project	NOUN
ftr-289	1465	19	at	at	ADP
ftr-289	1465	20	any	any	DET
ftr-289	1465	21	given	give	VERB
ftr-289	1465	22	time	time	NOUN
ftr-289	1465	23	,	,	PUNCT
ftr-289	1465	24	even	even	ADV
ftr-289	1465	25	if	if	SCONJ
ftr-289	1465	26	the	the	DET
ftr-289	1465	27	other	other	ADJ
ftr-289	1465	28	subsectors	subsector	NOUN
ftr-289	1465	29	exhibit	exhibit	VERB
ftr-289	1465	30	drastically	drastically	ADV
ftr-289	1465	31	low	low	ADJ
ftr-289	1465	32	rates	rate	NOUN
ftr-289	1465	33	of	of	ADP
ftr-289	1465	34	compliance	compliance	NOUN
ftr-289	1465	35	.	.	PUNCT
ftr-289	1466	1	for	for	ADP
ftr-289	1466	2	instance	instance	NOUN
ftr-289	1466	3	,	,	PUNCT
ftr-289	1466	4	to	to	PART
ftr-289	1466	5	take	take	VERB
ftr-289	1466	6	the	the	DET
ftr-289	1466	7	extreme	extreme	ADJ
ftr-289	1466	8	case	case	NOUN
ftr-289	1466	9	,	,	PUNCT
ftr-289	1466	10	even	even	ADV
ftr-289	1466	11	if	if	SCONJ
ftr-289	1466	12	manhattan	manhattan	PROPN
ftr-289	1466	13	dry	dry	ADJ
ftr-289	1466	14	cleaners	cleaner	NOUN
ftr-289	1466	15	do	do	AUX
ftr-289	1466	16	not	not	PART
ftr-289	1466	17	comply	comply	VERB
ftr-289	1466	18	at	at	ADV
ftr-289	1466	19	all	all	ADV
ftr-289	1466	20	after	after	SCONJ
ftr-289	1466	21	the	the	DET
ftr-289	1466	22	manhattan	manhattan	PROPN
ftr-289	1466	23	dry	dry	ADJ
ftr-289	1466	24	cleaner	clean	ADJ
ftr-289	1466	25	enforcement	enforcement	NOUN
ftr-289	1466	26	project	project	NOUN
ftr-289	1466	27	ends	end	VERB
ftr-289	1466	28	,	,	PUNCT
ftr-289	1466	29	concentrated	concentrated	ADJ
ftr-289	1466	30	enforcement	enforcement	NOUN
ftr-289	1466	31	would	would	AUX
ftr-289	1466	32	still	still	ADV
ftr-289	1466	33	make	make	VERB
ftr-289	1466	34	sense	sense	NOUN
ftr-289	1466	35	if	if	SCONJ
ftr-289	1466	36	the	the	DET
ftr-289	1466	37	compliance	compliance	NOUN
ftr-289	1466	38	in	in	ADP
ftr-289	1466	39	the	the	DET
ftr-289	1466	40	subsectors	subsector	NOUN
ftr-289	1466	41	subject	subject	ADJ
ftr-289	1466	42	to	to	ADP
ftr-289	1466	43	enforcement	enforcement	NOUN
ftr-289	1466	44	projects	project	NOUN
ftr-289	1466	45	made	make	VERB
ftr-289	1466	46	up	up	ADP
ftr-289	1466	47	for	for	ADP
ftr-289	1466	48	the	the	DET
ftr-289	1466	49	dry	dry	ADJ
ftr-289	1466	50	cleaners	cleaner	NOUN
ftr-289	1466	51	’	'	PUNCT
ftr-289	1466	52	(	(	PUNCT
ftr-289	1466	53	and	and	CCONJ
ftr-289	1466	54	other	other	ADJ
ftr-289	1466	55	non	non	ADJ
ftr-289	1466	56	-	-	ADJ
ftr-289	1466	57	enforcement	enforcement	ADJ
ftr-289	1466	58	project	project	NOUN
ftr-289	1466	59	subsectors	subsector	NOUN
ftr-289	1466	60	’	'	PUNCT
ftr-289	1466	61	)	)	PUNCT
ftr-289	1466	62	lack	lack	NOUN
ftr-289	1466	63	of	of	ADP
ftr-289	1466	64	compliance	compliance	NOUN
ftr-289	1466	65	.	.	PUNCT
ftr-289	1467	1	additionally	additionally	ADV
ftr-289	1467	2	,	,	PUNCT
ftr-289	1467	3	as	as	SCONJ
ftr-289	1467	4	suggested	suggest	VERB
ftr-289	1467	5	previously	previously	ADV
ftr-289	1467	6	,	,	PUNCT
ftr-289	1467	7	there	there	PRON
ftr-289	1467	8	are	be	VERB
ftr-289	1467	9	reasons	reason	NOUN
ftr-289	1467	10	to	to	PART
ftr-289	1467	11	think	think	VERB
ftr-289	1467	12	that	that	SCONJ
ftr-289	1467	13	compliance	compliance	NOUN
ftr-289	1467	14	might	might	AUX
ftr-289	1467	15	be	be	AUX
ftr-289	1467	16	sustainable	sustainable	ADJ
ftr-289	1467	17	,	,	PUNCT
ftr-289	1467	18	to	to	ADP
ftr-289	1467	19	some	some	DET
ftr-289	1467	20	extent	extent	NOUN
ftr-289	1467	21	,	,	PUNCT
ftr-289	1467	22	after	after	SCONJ
ftr-289	1467	23	an	an	DET
ftr-289	1467	24	enforcement	enforcement	NOUN
ftr-289	1467	25	project	project	NOUN
ftr-289	1467	26	subsides	subside	NOUN
ftr-289	1467	27	.	.	PUNCT
ftr-289	1468	1	improved	improve	VERB
ftr-289	1468	2	(	(	PUNCT
ftr-289	1468	3	if	if	SCONJ
ftr-289	1468	4	not	not	PART
ftr-289	1468	5	perfect	perfect	ADJ
ftr-289	1468	6	)	)	PUNCT
ftr-289	1468	7	comparative	comparative	ADJ
ftr-289	1468	8	analysis	analysis	NOUN
ftr-289	1468	9	,	,	PUNCT
ftr-289	1468	10	norms	norm	NOUN
ftr-289	1468	11	,	,	PUNCT
ftr-289	1468	12	uncertainty	uncertainty	NOUN
ftr-289	1468	13	aversion	aversion	NOUN
ftr-289	1468	14	,	,	PUNCT
ftr-289	1468	15	and	and	CCONJ
ftr-289	1468	16	media	medium	NOUN
ftr-289	1468	17	attention	attention	NOUN
ftr-289	1468	18	to	to	ADP
ftr-289	1468	19	enforcement	enforcement	NOUN
ftr-289	1468	20	projects	project	NOUN
ftr-289	1468	21	all	all	PRON
ftr-289	1468	22	serve	serve	VERB
ftr-289	1468	23	as	as	ADP
ftr-289	1468	24	independent	independent	ADJ
ftr-289	1468	25	,	,	PUNCT
ftr-289	1468	26	and	and	CCONJ
ftr-289	1468	27	yet	yet	ADV
ftr-289	1468	28	,	,	PUNCT
ftr-289	1468	29	reinforcing	reinforce	VERB
ftr-289	1468	30	reasons	reason	NOUN
ftr-289	1468	31	why	why	SCONJ
ftr-289	1468	32	some	some	DET
ftr-289	1468	33	amount	amount	NOUN
ftr-289	1468	34	of	of	ADP
ftr-289	1468	35	compliance	compliance	NOUN
ftr-289	1468	36	in	in	ADP
ftr-289	1468	37	the	the	DET
ftr-289	1468	38	dry	dry	ADJ
ftr-289	1468	39	cleaning	cleaning	NOUN
ftr-289	1468	40	subsector	subsector	NOUN
ftr-289	1468	41	might	might	AUX
ftr-289	1468	42	remain	remain	VERB
ftr-289	1468	43	after	after	ADP
ftr-289	1468	44	the	the	DET
ftr-289	1468	45	enforcement	enforcement	NOUN
ftr-289	1468	46	project	project	NOUN
ftr-289	1468	47	.	.	PUNCT
ftr-289	1469	1	for	for	ADP
ftr-289	1469	2	instance	instance	NOUN
ftr-289	1469	3	,	,	PUNCT
ftr-289	1469	4	if	if	SCONJ
ftr-289	1469	5	norms	norm	NOUN
ftr-289	1469	6	of	of	ADP
ftr-289	1469	7	compliance	compliance	NOUN
ftr-289	1469	8	are	be	AUX
ftr-289	1469	9	high	high	ADJ
ftr-289	1469	10	enough	enough	ADV
ftr-289	1469	11	to	to	PART
ftr-289	1469	12	keep	keep	VERB
ftr-289	1469	13	compliance	compliance	NOUN
ftr-289	1469	14	at	at	ADP
ftr-289	1469	15	a	a	DET
ftr-289	1469	16	higher	high	ADJ
ftr-289	1469	17	level	level	NOUN
ftr-289	1469	18	in	in	ADP
ftr-289	1469	19	the	the	DET
ftr-289	1469	20	dry	dry	ADJ
ftr-289	1469	21	cleaning	cleaning	NOUN
ftr-289	1469	22	subsector	subsector	NOUN
ftr-289	1469	23	after	after	ADP
ftr-289	1469	24	the	the	DET
ftr-289	1469	25	enforcement	enforcement	NOUN
ftr-289	1469	26	project	project	NOUN
ftr-289	1469	27	,	,	PUNCT
ftr-289	1469	28	then	then	ADV
ftr-289	1469	29	the	the	DET
ftr-289	1469	30	higher	high	ADJ
ftr-289	1469	31	compliance	compliance	NOUN
ftr-289	1469	32	may	may	AUX
ftr-289	1469	33	interact	interact	VERB
ftr-289	1469	34	with	with	ADP
ftr-289	1469	35	the	the	DET
ftr-289	1469	36	other	other	ADJ
ftr-289	1469	37	mechanisms	mechanism	NOUN
ftr-289	1469	38	to	to	PART
ftr-289	1469	39	help	help	VERB
ftr-289	1469	40	maintain	maintain	VERB
ftr-289	1469	41	compliance	compliance	NOUN
ftr-289	1469	42	,	,	PUNCT
ftr-289	1469	43	which	which	PRON
ftr-289	1469	44	may	may	AUX
ftr-289	1469	45	keep	keep	VERB
ftr-289	1469	46	norms	norm	NOUN
ftr-289	1469	47	higher	higher	ADV
ftr-289	1469	48	.	.	PUNCT
ftr-289	1470	1	in	in	ADP
ftr-289	1470	2	244	244	NUM
ftr-289	1470	3	.	.	PUNCT
ftr-289	1471	1	this	this	DET
ftr-289	1471	2	result	result	NOUN
ftr-289	1471	3	could	could	AUX
ftr-289	1471	4	be	be	AUX
ftr-289	1471	5	exaggerated	exaggerate	VERB
ftr-289	1471	6	by	by	ADP
ftr-289	1471	7	a	a	DET
ftr-289	1471	8	“	"	PUNCT
ftr-289	1471	9	bomb	bomb	NOUN
ftr-289	1471	10	crater	crater	NOUN
ftr-289	1471	11	”	"	PUNCT
ftr-289	1471	12	effect	effect	NOUN
ftr-289	1471	13	,	,	PUNCT
ftr-289	1471	14	whereby	whereby	SCONJ
ftr-289	1471	15	being	be	AUX
ftr-289	1471	16	subject	subject	ADJ
ftr-289	1471	17	to	to	ADP
ftr-289	1471	18	an	an	DET
ftr-289	1471	19	enforcement	enforcement	NOUN
ftr-289	1471	20	project	project	NOUN
ftr-289	1471	21	(	(	PUNCT
ftr-289	1471	22	or	or	CCONJ
ftr-289	1471	23	being	be	AUX
ftr-289	1471	24	audited	audit	VERB
ftr-289	1471	25	)	)	PUNCT
ftr-289	1471	26	makes	make	VERB
ftr-289	1471	27	taxpayers	taxpayer	NOUN
ftr-289	1471	28	believe	believe	VERB
ftr-289	1471	29	that	that	SCONJ
ftr-289	1471	30	the	the	DET
ftr-289	1471	31	likelihood	likelihood	NOUN
ftr-289	1471	32	of	of	ADP
ftr-289	1471	33	being	be	AUX
ftr-289	1471	34	subject	subject	ADJ
ftr-289	1471	35	to	to	ADP
ftr-289	1471	36	a	a	DET
ftr-289	1471	37	subsequent	subsequent	ADJ
ftr-289	1471	38	enforcement	enforcement	NOUN
ftr-289	1471	39	project	project	NOUN
ftr-289	1471	40	(	(	PUNCT
ftr-289	1471	41	or	or	CCONJ
ftr-289	1471	42	being	be	AUX
ftr-289	1471	43	audited	audit	VERB
ftr-289	1471	44	)	)	PUNCT
ftr-289	1471	45	is	be	AUX
ftr-289	1471	46	very	very	ADV
ftr-289	1471	47	low	low	ADJ
ftr-289	1471	48	,	,	PUNCT
ftr-289	1471	49	making	make	VERB
ftr-289	1471	50	room	room	NOUN
ftr-289	1471	51	for	for	ADP
ftr-289	1471	52	evasion	evasion	NOUN
ftr-289	1471	53	.	.	PUNCT
ftr-289	1472	1	boris	boris	PROPN
ftr-289	1472	2	maciejovsky	maciejovsky	PROPN
ftr-289	1472	3	et	et	PROPN
ftr-289	1472	4	al	al	PROPN
ftr-289	1472	5	.	.	PROPN
ftr-289	1472	6	,	,	PUNCT
ftr-289	1472	7	misperceptions	misperception	NOUN
ftr-289	1472	8	of	of	ADP
ftr-289	1472	9	chance	chance	NOUN
ftr-289	1472	10	and	and	CCONJ
ftr-289	1472	11	loss	loss	NOUN
ftr-289	1472	12	repair	repair	NOUN
ftr-289	1472	13	:	:	PUNCT
ftr-289	1472	14	on	on	ADP
ftr-289	1472	15	the	the	DET
ftr-289	1472	16	dynamics	dynamic	NOUN
ftr-289	1472	17	of	of	ADP
ftr-289	1472	18	tax	tax	NOUN
ftr-289	1472	19	compliance	compliance	NOUN
ftr-289	1472	20	,	,	PUNCT
ftr-289	1472	21	28	28	NUM
ftr-289	1472	22	j.	j.	PROPN
ftr-289	1472	23	econ	econ	PROPN
ftr-289	1472	24	.	.	PUNCT
ftr-289	1472	25	psych	psych	PROPN
ftr-289	1472	26	.	.	PUNCT
ftr-289	1473	1	678	678	NUM
ftr-289	1473	2	(	(	PUNCT
ftr-289	1473	3	2007	2007	NUM
ftr-289	1473	4	)	)	PUNCT
ftr-289	1473	5	.	.	PUNCT
ftr-289	1474	1	386	386	NUM
ftr-289	1474	2	florida	florida	PROPN
ftr-289	1474	3	tax	tax	NOUN
ftr-289	1474	4	review	review	NOUN
ftr-289	1474	5	[	[	X
ftr-289	1474	6	vol	vol	NOUN
ftr-289	1474	7	.	.	PUNCT
ftr-289	1475	1	16:6	16:6	NUM
ftr-289	1475	2	short	short	ADJ
ftr-289	1475	3	,	,	PUNCT
ftr-289	1475	4	while	while	SCONJ
ftr-289	1475	5	compliance	compliance	NOUN
ftr-289	1475	6	decay	decay	NOUN
ftr-289	1475	7	may	may	AUX
ftr-289	1475	8	occur	occur	VERB
ftr-289	1475	9	,	,	PUNCT
ftr-289	1475	10	compliance	compliance	NOUN
ftr-289	1475	11	decay	decay	NOUN
ftr-289	1475	12	alone	alone	ADV
ftr-289	1475	13	would	would	AUX
ftr-289	1475	14	not	not	PART
ftr-289	1475	15	undermine	undermine	VERB
ftr-289	1475	16	concentrated	concentrated	ADJ
ftr-289	1475	17	enforcement	enforcement	NOUN
ftr-289	1475	18	,	,	PUNCT
ftr-289	1475	19	and	and	CCONJ
ftr-289	1475	20	concentrated	concentrated	ADJ
ftr-289	1475	21	enforcement	enforcement	NOUN
ftr-289	1475	22	may	may	AUX
ftr-289	1475	23	actually	actually	ADV
ftr-289	1475	24	help	help	VERB
ftr-289	1475	25	stem	stem	VERB
ftr-289	1475	26	the	the	DET
ftr-289	1475	27	decay	decay	NOUN
ftr-289	1475	28	.	.	PUNCT
ftr-289	1476	1	another	another	DET
ftr-289	1476	2	potential	potential	ADJ
ftr-289	1476	3	problem	problem	NOUN
ftr-289	1476	4	is	be	AUX
ftr-289	1476	5	taxpayer	taxpayer	NOUN
ftr-289	1476	6	entrenchment	entrenchment	NOUN
ftr-289	1476	7	to	to	PART
ftr-289	1476	8	tax	tax	VERB
ftr-289	1476	9	evasion	evasion	NOUN
ftr-289	1476	10	positions	position	NOUN
ftr-289	1476	11	.	.	PUNCT
ftr-289	1477	1	an	an	DET
ftr-289	1477	2	underlying	underlie	VERB
ftr-289	1477	3	assumption	assumption	NOUN
ftr-289	1477	4	of	of	ADP
ftr-289	1477	5	much	much	ADJ
ftr-289	1477	6	of	of	ADP
ftr-289	1477	7	the	the	DET
ftr-289	1477	8	discussion	discussion	NOUN
ftr-289	1477	9	about	about	ADP
ftr-289	1477	10	concentrated	concentrated	ADJ
ftr-289	1477	11	enforcement	enforcement	NOUN
ftr-289	1477	12	has	have	AUX
ftr-289	1477	13	been	be	AUX
ftr-289	1477	14	that	that	SCONJ
ftr-289	1477	15	taxpayers	taxpayer	NOUN
ftr-289	1477	16	would	would	AUX
ftr-289	1477	17	respond	respond	VERB
ftr-289	1477	18	to	to	ADP
ftr-289	1477	19	an	an	DET
ftr-289	1477	20	announced	announce	VERB
ftr-289	1477	21	enforcement	enforcement	NOUN
ftr-289	1477	22	project	project	NOUN
ftr-289	1477	23	by	by	ADP
ftr-289	1477	24	reporting	report	VERB
ftr-289	1477	25	more	more	ADJ
ftr-289	1477	26	tax	tax	NOUN
ftr-289	1477	27	liability	liability	NOUN
ftr-289	1477	28	as	as	ADP
ftr-289	1477	29	a	a	DET
ftr-289	1477	30	result	result	NOUN
ftr-289	1477	31	of	of	ADP
ftr-289	1477	32	the	the	DET
ftr-289	1477	33	greater	great	ADJ
ftr-289	1477	34	probability	probability	NOUN
ftr-289	1477	35	of	of	ADP
ftr-289	1477	36	detection	detection	NOUN
ftr-289	1477	37	.	.	PUNCT
ftr-289	1478	1	however	however	ADV
ftr-289	1478	2	,	,	PUNCT
ftr-289	1478	3	in	in	ADP
ftr-289	1478	4	response	response	NOUN
ftr-289	1478	5	to	to	ADP
ftr-289	1478	6	an	an	DET
ftr-289	1478	7	enforcement	enforcement	NOUN
ftr-289	1478	8	project	project	NOUN
ftr-289	1478	9	,	,	PUNCT
ftr-289	1478	10	cash	cash	NOUN
ftr-289	1478	11	business	business	NOUN
ftr-289	1478	12	taxpayers	taxpayer	NOUN
ftr-289	1478	13	may	may	AUX
ftr-289	1478	14	report	report	VERB
ftr-289	1478	15	lower	low	ADJ
ftr-289	1478	16	tax	tax	NOUN
ftr-289	1478	17	liability	liability	NOUN
ftr-289	1478	18	to	to	PART
ftr-289	1478	19	create	create	VERB
ftr-289	1478	20	greater	great	ADJ
ftr-289	1478	21	bargaining	bargaining	NOUN
ftr-289	1478	22	leverage	leverage	NOUN
ftr-289	1478	23	with	with	ADP
ftr-289	1478	24	the	the	DET
ftr-289	1478	25	irs	irs	PROPN
ftr-289	1478	26	.	.	PUNCT
ftr-289	1479	1	additionally	additionally	ADV
ftr-289	1479	2	,	,	PUNCT
ftr-289	1479	3	the	the	DET
ftr-289	1479	4	multi	multi	ADJ
ftr-289	1479	5	-	-	ADJ
ftr-289	1479	6	year	year	ADJ
ftr-289	1479	7	nature	nature	NOUN
ftr-289	1479	8	of	of	ADP
ftr-289	1479	9	audits	audits	NOUN
ftr-289	1479	10	may	may	AUX
ftr-289	1479	11	give	give	VERB
ftr-289	1479	12	taxpayers	taxpayer	NOUN
ftr-289	1479	13	some	some	DET
ftr-289	1479	14	incentive	incentive	NOUN
ftr-289	1479	15	not	not	PART
ftr-289	1479	16	to	to	PART
ftr-289	1479	17	raise	raise	VERB
ftr-289	1479	18	tax	tax	NOUN
ftr-289	1479	19	liability	liability	NOUN
ftr-289	1479	20	reporting	report	VERB
ftr-289	1479	21	in	in	ADP
ftr-289	1479	22	response	response	NOUN
ftr-289	1479	23	to	to	ADP
ftr-289	1479	24	an	an	DET
ftr-289	1479	25	enforcement	enforcement	NOUN
ftr-289	1479	26	project	project	NOUN
ftr-289	1479	27	because	because	SCONJ
ftr-289	1479	28	doing	do	VERB
ftr-289	1479	29	so	so	ADV
ftr-289	1479	30	may	may	AUX
ftr-289	1479	31	signal	signal	VERB
ftr-289	1479	32	to	to	ADP
ftr-289	1479	33	the	the	DET
ftr-289	1479	34	irs	irs	PROPN
ftr-289	1479	35	that	that	SCONJ
ftr-289	1479	36	the	the	DET
ftr-289	1479	37	taxpayer	taxpayer	NOUN
ftr-289	1479	38	was	be	AUX
ftr-289	1479	39	previously	previously	ADV
ftr-289	1479	40	evading	evade	VERB
ftr-289	1479	41	,	,	PUNCT
ftr-289	1479	42	thereby	thereby	ADV
ftr-289	1479	43	flagging	flag	VERB
ftr-289	1479	44	the	the	DET
ftr-289	1479	45	taxpayer	taxpayer	NOUN
ftr-289	1479	46	’s	’s	PART
ftr-289	1479	47	prior	prior	ADJ
ftr-289	1479	48	years	year	NOUN
ftr-289	1479	49	as	as	SCONJ
ftr-289	1479	50	ripe	ripe	ADJ
ftr-289	1479	51	for	for	ADP
ftr-289	1479	52	irs	irs	PROPN
ftr-289	1479	53	review	review	NOUN
ftr-289	1479	54	.	.	PUNCT
ftr-289	1480	1	while	while	SCONJ
ftr-289	1480	2	this	this	DET
ftr-289	1480	3	entrenchment	entrenchment	NOUN
ftr-289	1480	4	is	be	AUX
ftr-289	1480	5	certainly	certainly	ADV
ftr-289	1480	6	possible	possible	ADJ
ftr-289	1480	7	,	,	PUNCT
ftr-289	1480	8	some	some	DET
ftr-289	1480	9	evidence	evidence	NOUN
ftr-289	1480	10	suggests	suggest	VERB
ftr-289	1480	11	that	that	SCONJ
ftr-289	1480	12	,	,	PUNCT
ftr-289	1480	13	at	at	ADP
ftr-289	1480	14	least	least	ADJ
ftr-289	1480	15	across	across	ADP
ftr-289	1480	16	cash	cash	NOUN
ftr-289	1480	17	business	business	NOUN
ftr-289	1480	18	taxpayers	taxpayer	NOUN
ftr-289	1480	19	,	,	PUNCT
ftr-289	1480	20	the	the	DET
ftr-289	1480	21	more	more	ADV
ftr-289	1480	22	likely	likely	ADJ
ftr-289	1480	23	response	response	NOUN
ftr-289	1480	24	to	to	ADP
ftr-289	1480	25	an	an	DET
ftr-289	1480	26	enforcement	enforcement	NOUN
ftr-289	1480	27	project	project	NOUN
ftr-289	1480	28	is	be	AUX
ftr-289	1480	29	higher	high	ADJ
ftr-289	1480	30	reporting	reporting	NOUN
ftr-289	1480	31	of	of	ADP
ftr-289	1480	32	tax	tax	NOUN
ftr-289	1480	33	liability	liability	NOUN
ftr-289	1480	34	.	.	PUNCT
ftr-289	1481	1	the	the	DET
ftr-289	1481	2	high	high	ADJ
ftr-289	1481	3	correlation	correlation	NOUN
ftr-289	1481	4	between	between	ADP
ftr-289	1481	5	information	information	NOUN
ftr-289	1481	6	reporting	reporting	NOUN
ftr-289	1481	7	and	and	CCONJ
ftr-289	1481	8	tax	tax	NOUN
ftr-289	1481	9	compliance	compliance	NOUN
ftr-289	1481	10	,	,	PUNCT
ftr-289	1481	11	245	245	NUM
ftr-289	1481	12	and	and	CCONJ
ftr-289	1481	13	the	the	DET
ftr-289	1481	14	strong	strong	ADJ
ftr-289	1481	15	relationship	relationship	NOUN
ftr-289	1481	16	between	between	ADP
ftr-289	1481	17	higher	high	ADJ
ftr-289	1481	18	audit	audit	NOUN
ftr-289	1481	19	rates	rate	NOUN
ftr-289	1481	20	and	and	CCONJ
ftr-289	1481	21	higher	high	ADJ
ftr-289	1481	22	voluntary	voluntary	ADJ
ftr-289	1481	23	reporting	reporting	NOUN
ftr-289	1481	24	of	of	ADP
ftr-289	1481	25	tax	tax	NOUN
ftr-289	1481	26	liability	liability	NOUN
ftr-289	1481	27	,	,	PUNCT
ftr-289	1481	28	246	246	NUM
ftr-289	1481	29	suggests	suggest	VERB
ftr-289	1481	30	that	that	SCONJ
ftr-289	1481	31	taxpayers	taxpayer	NOUN
ftr-289	1481	32	heavily	heavily	ADV
ftr-289	1481	33	weigh	weigh	VERB
ftr-289	1481	34	the	the	DET
ftr-289	1481	35	likelihood	likelihood	NOUN
ftr-289	1481	36	of	of	ADP
ftr-289	1481	37	getting	getting	AUX
ftr-289	1481	38	caught	catch	VERB
ftr-289	1481	39	in	in	ADP
ftr-289	1481	40	their	their	PRON
ftr-289	1481	41	calculus	calculus	NOUN
ftr-289	1481	42	of	of	ADP
ftr-289	1481	43	how	how	SCONJ
ftr-289	1481	44	much	much	ADJ
ftr-289	1481	45	tax	tax	NOUN
ftr-289	1481	46	liability	liability	NOUN
ftr-289	1481	47	to	to	PART
ftr-289	1481	48	report	report	VERB
ftr-289	1481	49	.	.	PUNCT
ftr-289	1482	1	with	with	ADP
ftr-289	1482	2	respect	respect	NOUN
ftr-289	1482	3	to	to	ADP
ftr-289	1482	4	a	a	DET
ftr-289	1482	5	higher	high	ADJ
ftr-289	1482	6	chance	chance	NOUN
ftr-289	1482	7	of	of	ADP
ftr-289	1482	8	being	be	AUX
ftr-289	1482	9	audited	audit	VERB
ftr-289	1482	10	,	,	PUNCT
ftr-289	1482	11	researchers	researcher	NOUN
ftr-289	1482	12	ran	run	VERB
ftr-289	1482	13	an	an	DET
ftr-289	1482	14	experiment	experiment	NOUN
ftr-289	1482	15	in	in	ADP
ftr-289	1482	16	minnesota	minnesota	PROPN
ftr-289	1482	17	in	in	ADP
ftr-289	1482	18	which	which	PRON
ftr-289	1482	19	taxpayers	taxpayer	NOUN
ftr-289	1482	20	received	receive	VERB
ftr-289	1482	21	a	a	DET
ftr-289	1482	22	letter	letter	NOUN
ftr-289	1482	23	indicating	indicate	VERB
ftr-289	1482	24	that	that	SCONJ
ftr-289	1482	25	the	the	DET
ftr-289	1482	26	tax	tax	NOUN
ftr-289	1482	27	returns	return	NOUN
ftr-289	1482	28	they	they	PRON
ftr-289	1482	29	were	be	AUX
ftr-289	1482	30	going	go	VERB
ftr-289	1482	31	to	to	PART
ftr-289	1482	32	file	file	VERB
ftr-289	1482	33	would	would	AUX
ftr-289	1482	34	be	be	AUX
ftr-289	1482	35	“	"	PUNCT
ftr-289	1482	36	closely	closely	ADV
ftr-289	1482	37	examined	examine	VERB
ftr-289	1482	38	.	.	PUNCT
ftr-289	1482	39	”	"	PUNCT
ftr-289	1483	1	in	in	ADP
ftr-289	1483	2	response	response	NOUN
ftr-289	1483	3	to	to	ADP
ftr-289	1483	4	this	this	DET
ftr-289	1483	5	letter	letter	NOUN
ftr-289	1483	6	,	,	PUNCT
ftr-289	1483	7	high	high	ADJ
ftr-289	1483	8	-	-	PUNCT
ftr-289	1483	9	income	income	NOUN
ftr-289	1483	10	taxpayers	taxpayer	NOUN
ftr-289	1483	11	actually	actually	ADV
ftr-289	1483	12	lowered	lower	VERB
ftr-289	1483	13	their	their	PRON
ftr-289	1483	14	reported	report	VERB
ftr-289	1483	15	tax	tax	NOUN
ftr-289	1483	16	liability	liability	NOUN
ftr-289	1483	17	,	,	PUNCT
ftr-289	1483	18	but	but	CCONJ
ftr-289	1483	19	medium	medium	ADJ
ftr-289	1483	20	and	and	CCONJ
ftr-289	1483	21	low	low	ADJ
ftr-289	1483	22	income	income	NOUN
ftr-289	1483	23	taxpayers	taxpayer	NOUN
ftr-289	1483	24	raised	raise	VERB
ftr-289	1483	25	their	their	PRON
ftr-289	1483	26	tax	tax	NOUN
ftr-289	1483	27	liability	liability	NOUN
ftr-289	1483	28	.	.	PUNCT
ftr-289	1484	1	247	247	NUM
ftr-289	1484	2	while	while	SCONJ
ftr-289	1484	3	the	the	DET
ftr-289	1484	4	researchers	researcher	NOUN
ftr-289	1484	5	could	could	AUX
ftr-289	1484	6	not	not	PART
ftr-289	1484	7	conclude	conclude	VERB
ftr-289	1484	8	with	with	ADP
ftr-289	1484	9	certainty	certainty	NOUN
ftr-289	1484	10	what	what	PRON
ftr-289	1484	11	explained	explain	VERB
ftr-289	1484	12	this	this	DET
ftr-289	1484	13	behavior	behavior	NOUN
ftr-289	1484	14	,	,	PUNCT
ftr-289	1484	15	they	they	PRON
ftr-289	1484	16	hypothesized	hypothesize	VERB
ftr-289	1484	17	that	that	SCONJ
ftr-289	1484	18	the	the	DET
ftr-289	1484	19	high	high	ADJ
ftr-289	1484	20	-	-	PUNCT
ftr-289	1484	21	income	income	NOUN
ftr-289	1484	22	taxpayers	taxpayer	NOUN
ftr-289	1484	23	(	(	PUNCT
ftr-289	1484	24	now	now	ADV
ftr-289	1484	25	freed	free	VERB
ftr-289	1484	26	of	of	ADP
ftr-289	1484	27	the	the	DET
ftr-289	1484	28	belief	belief	NOUN
ftr-289	1484	29	that	that	SCONJ
ftr-289	1484	30	they	they	PRON
ftr-289	1484	31	should	should	AUX
ftr-289	1484	32	report	report	VERB
ftr-289	1484	33	a	a	DET
ftr-289	1484	34	high	high	ADJ
ftr-289	1484	35	enough	enough	ADJ
ftr-289	1484	36	tax	tax	NOUN
ftr-289	1484	37	liability	liability	NOUN
ftr-289	1484	38	to	to	PART
ftr-289	1484	39	evade	evade	VERB
ftr-289	1484	40	audit	audit	NOUN
ftr-289	1484	41	altogether	altogether	ADV
ftr-289	1484	42	)	)	PUNCT
ftr-289	1484	43	may	may	AUX
ftr-289	1484	44	have	have	AUX
ftr-289	1484	45	lowered	lower	VERB
ftr-289	1484	46	their	their	PRON
ftr-289	1484	47	reported	report	VERB
ftr-289	1484	48	tax	tax	NOUN
ftr-289	1484	49	liability	liability	NOUN
ftr-289	1484	50	to	to	PART
ftr-289	1484	51	increase	increase	VERB
ftr-289	1484	52	their	their	PRON
ftr-289	1484	53	bargaining	bargaining	NOUN
ftr-289	1484	54	leverage	leverage	NOUN
ftr-289	1484	55	with	with	ADP
ftr-289	1484	56	the	the	DET
ftr-289	1484	57	irs	irs	PROPN
ftr-289	1484	58	.	.	PUNCT
ftr-289	1485	1	248	248	NUM
ftr-289	1485	2	this	this	PRON
ftr-289	1485	3	is	be	AUX
ftr-289	1485	4	a	a	DET
ftr-289	1485	5	tactic	tactic	NOUN
ftr-289	1485	6	that	that	PRON
ftr-289	1485	7	makes	make	VERB
ftr-289	1485	8	some	some	DET
ftr-289	1485	9	sense	sense	NOUN
ftr-289	1485	10	when	when	SCONJ
ftr-289	1485	11	the	the	DET
ftr-289	1485	12	tax	tax	NOUN
ftr-289	1485	13	law	law	NOUN
ftr-289	1485	14	is	be	AUX
ftr-289	1485	15	uncertain	uncertain	ADJ
ftr-289	1485	16	,	,	PUNCT
ftr-289	1485	17	as	as	SCONJ
ftr-289	1485	18	is	be	AUX
ftr-289	1485	19	often	often	ADV
ftr-289	1485	20	the	the	DET
ftr-289	1485	21	case	case	NOUN
ftr-289	1485	22	for	for	ADP
ftr-289	1485	23	highincome	highincome	ADJ
ftr-289	1485	24	taxpayers	taxpayer	NOUN
ftr-289	1485	25	engaged	engage	VERB
ftr-289	1485	26	in	in	ADP
ftr-289	1485	27	complex	complex	ADJ
ftr-289	1485	28	tax	tax	NOUN
ftr-289	1485	29	planning	planning	NOUN
ftr-289	1485	30	,	,	PUNCT
ftr-289	1485	31	because	because	SCONJ
ftr-289	1485	32	uncertainty	uncertainty	NOUN
ftr-289	1485	33	breeds	breed	VERB
ftr-289	1485	34	a	a	DET
ftr-289	1485	35	fair	fair	ADJ
ftr-289	1485	36	amount	amount	NOUN
ftr-289	1485	37	of	of	ADP
ftr-289	1485	38	room	room	NOUN
ftr-289	1485	39	for	for	ADP
ftr-289	1485	40	potential	potential	ADJ
ftr-289	1485	41	bargaining	bargaining	NOUN
ftr-289	1485	42	between	between	ADP
ftr-289	1485	43	taxpayers	taxpayer	NOUN
ftr-289	1485	44	and	and	CCONJ
ftr-289	1485	45	the	the	DET
ftr-289	1485	46	irs	irs	PROPN
ftr-289	1485	47	,	,	PUNCT
ftr-289	1485	48	and	and	CCONJ
ftr-289	1485	49	aggressive	aggressive	ADJ
ftr-289	1485	50	,	,	PUNCT
ftr-289	1485	51	low	low	ADJ
ftr-289	1485	52	reporting	reporting	NOUN
ftr-289	1485	53	has	have	VERB
ftr-289	1485	54	fewer	few	ADJ
ftr-289	1485	55	downsides	downside	NOUN
ftr-289	1485	56	for	for	ADP
ftr-289	1485	57	taxpayers	taxpayer	NOUN
ftr-289	1485	58	245	245	NUM
ftr-289	1485	59	.	.	PUNCT
ftr-289	1486	1	see	see	VERB
ftr-289	1486	2	sources	source	NOUN
ftr-289	1486	3	cited	cite	VERB
ftr-289	1486	4	supra	supra	PROPN
ftr-289	1486	5	note	note	NOUN
ftr-289	1486	6	181	181	NUM
ftr-289	1486	7	.	.	PUNCT
ftr-289	1487	1	246	246	NUM
ftr-289	1487	2	.	.	PUNCT
ftr-289	1487	3	plumley	plumley	NOUN
ftr-289	1487	4	,	,	PUNCT
ftr-289	1487	5	the	the	DET
ftr-289	1487	6	determinants	determinant	NOUN
ftr-289	1487	7	of	of	ADP
ftr-289	1487	8	individual	individual	ADJ
ftr-289	1487	9	income	income	NOUN
ftr-289	1487	10	,	,	PUNCT
ftr-289	1487	11	supra	supra	PROPN
ftr-289	1487	12	note	note	NOUN
ftr-289	1487	13	51	51	NUM
ftr-289	1487	14	,	,	PUNCT
ftr-289	1487	15	at	at	ADP
ftr-289	1487	16	35	35	NUM
ftr-289	1487	17	(	(	PUNCT
ftr-289	1487	18	finding	find	VERB
ftr-289	1487	19	that	that	SCONJ
ftr-289	1487	20	“	"	PUNCT
ftr-289	1487	21	audits	audit	NOUN
ftr-289	1487	22	have	have	VERB
ftr-289	1487	23	a	a	DET
ftr-289	1487	24	strong	strong	ADJ
ftr-289	1487	25	,	,	PUNCT
ftr-289	1487	26	positive	positive	ADJ
ftr-289	1487	27	impact	impact	NOUN
ftr-289	1487	28	on	on	ADP
ftr-289	1487	29	reporting	report	VERB
ftr-289	1487	30	compliance	compliance	NOUN
ftr-289	1487	31	”	"	PUNCT
ftr-289	1487	32	)	)	PUNCT
ftr-289	1487	33	;	;	PUNCT
ftr-289	1487	34	see	see	VERB
ftr-289	1487	35	also	also	ADV
ftr-289	1487	36	alm	alm	PROPN
ftr-289	1487	37	&	&	CCONJ
ftr-289	1487	38	mckee	mckee	PROPN
ftr-289	1487	39	,	,	PUNCT
ftr-289	1487	40	audit	audit	NOUN
ftr-289	1487	41	certainty	certainty	NOUN
ftr-289	1487	42	,	,	PUNCT
ftr-289	1487	43	supra	supra	PROPN
ftr-289	1487	44	note	note	NOUN
ftr-289	1487	45	95	95	NUM
ftr-289	1487	46	(	(	PUNCT
ftr-289	1487	47	finding	find	VERB
ftr-289	1487	48	that	that	SCONJ
ftr-289	1487	49	informing	inform	VERB
ftr-289	1487	50	individuals	individual	NOUN
ftr-289	1487	51	that	that	SCONJ
ftr-289	1487	52	they	they	PRON
ftr-289	1487	53	would	would	AUX
ftr-289	1487	54	be	be	AUX
ftr-289	1487	55	audited	audit	VERB
ftr-289	1487	56	increased	increase	VERB
ftr-289	1487	57	their	their	PRON
ftr-289	1487	58	compliance	compliance	NOUN
ftr-289	1487	59	)	)	PUNCT
ftr-289	1487	60	.	.	PUNCT
ftr-289	1488	1	247	247	NUM
ftr-289	1488	2	.	.	PUNCT
ftr-289	1489	1	joel	joel	PROPN
ftr-289	1489	2	slemrod	slemrod	PROPN
ftr-289	1489	3	et	et	PROPN
ftr-289	1489	4	al	al	PROPN
ftr-289	1489	5	.	.	PROPN
ftr-289	1489	6	,	,	PUNCT
ftr-289	1489	7	taxpayer	taxpayer	NOUN
ftr-289	1489	8	response	response	NOUN
ftr-289	1489	9	to	to	ADP
ftr-289	1489	10	an	an	DET
ftr-289	1489	11	increased	increase	VERB
ftr-289	1489	12	probability	probability	NOUN
ftr-289	1489	13	of	of	ADP
ftr-289	1489	14	audit	audit	NOUN
ftr-289	1489	15	:	:	PUNCT
ftr-289	1489	16	evidence	evidence	NOUN
ftr-289	1489	17	from	from	ADP
ftr-289	1489	18	a	a	DET
ftr-289	1489	19	controlled	control	VERB
ftr-289	1489	20	experiment	experiment	NOUN
ftr-289	1489	21	in	in	ADP
ftr-289	1489	22	minnesota	minnesota	PROPN
ftr-289	1489	23	,	,	PUNCT
ftr-289	1489	24	79	79	NUM
ftr-289	1489	25	j.	j.	PROPN
ftr-289	1489	26	pub	pub	PROPN
ftr-289	1489	27	.	.	PUNCT
ftr-289	1490	1	econ	econ	PROPN
ftr-289	1490	2	.	.	PUNCT
ftr-289	1491	1	455	455	NUM
ftr-289	1491	2	,	,	PUNCT
ftr-289	1491	3	457	457	NUM
ftr-289	1491	4	(	(	PUNCT
ftr-289	1491	5	2001	2001	NUM
ftr-289	1491	6	)	)	PUNCT
ftr-289	1491	7	.	.	PUNCT
ftr-289	1492	1	248	248	NUM
ftr-289	1492	2	.	.	PUNCT
ftr-289	1493	1	i	i	PRON
ftr-289	1493	2	d.	d.	PROPN
ftr-289	1493	3	at	at	ADP
ftr-289	1493	4	482	482	NUM
ftr-289	1493	5	.	.	PUNCT
ftr-289	1493	6	2014	2014	NUM
ftr-289	1493	7	]	]	PUNCT
ftr-289	1494	1	concentrated	concentrated	ADJ
ftr-289	1494	2	enforcement	enforcement	NOUN
ftr-289	1494	3	387	387	NUM
ftr-289	1494	4	when	when	SCONJ
ftr-289	1494	5	the	the	DET
ftr-289	1494	6	tax	tax	NOUN
ftr-289	1494	7	law	law	NOUN
ftr-289	1494	8	is	be	AUX
ftr-289	1494	9	uncertain	uncertain	ADJ
ftr-289	1494	10	.	.	PUNCT
ftr-289	1495	1	249	249	NUM
ftr-289	1495	2	however	however	ADV
ftr-289	1495	3	,	,	PUNCT
ftr-289	1495	4	cash	cash	NOUN
ftr-289	1495	5	business	business	NOUN
ftr-289	1495	6	taxpayers	taxpayer	NOUN
ftr-289	1495	7	engaging	engage	VERB
ftr-289	1495	8	in	in	ADP
ftr-289	1495	9	tax	tax	NOUN
ftr-289	1495	10	evasion	evasion	NOUN
ftr-289	1495	11	are	be	AUX
ftr-289	1495	12	not	not	PART
ftr-289	1495	13	dealing	deal	VERB
ftr-289	1495	14	in	in	ADP
ftr-289	1495	15	uncertain	uncertain	ADJ
ftr-289	1495	16	tax	tax	NOUN
ftr-289	1495	17	law	law	NOUN
ftr-289	1495	18	.	.	PUNCT
ftr-289	1496	1	instead	instead	ADV
ftr-289	1496	2	,	,	PUNCT
ftr-289	1496	3	they	they	PRON
ftr-289	1496	4	are	be	AUX
ftr-289	1496	5	flouting	flout	VERB
ftr-289	1496	6	clear	clear	ADJ
ftr-289	1496	7	obligations	obligation	NOUN
ftr-289	1496	8	,	,	PUNCT
ftr-289	1496	9	such	such	ADJ
ftr-289	1496	10	as	as	ADP
ftr-289	1496	11	an	an	DET
ftr-289	1496	12	obligation	obligation	NOUN
ftr-289	1496	13	to	to	PART
ftr-289	1496	14	include	include	VERB
ftr-289	1496	15	in	in	ADP
ftr-289	1496	16	income	income	NOUN
ftr-289	1496	17	all	all	DET
ftr-289	1496	18	payments	payment	NOUN
ftr-289	1496	19	they	they	PRON
ftr-289	1496	20	receive	receive	VERB
ftr-289	1496	21	.	.	PUNCT
ftr-289	1497	1	250	250	NUM
ftr-289	1497	2	as	as	ADP
ftr-289	1497	3	a	a	DET
ftr-289	1497	4	result	result	NOUN
ftr-289	1497	5	,	,	PUNCT
ftr-289	1497	6	they	they	PRON
ftr-289	1497	7	are	be	AUX
ftr-289	1497	8	unlikely	unlikely	ADJ
ftr-289	1497	9	to	to	PART
ftr-289	1497	10	gain	gain	VERB
ftr-289	1497	11	much	much	ADJ
ftr-289	1497	12	bargaining	bargaining	NOUN
ftr-289	1497	13	leverage	leverage	NOUN
ftr-289	1497	14	by	by	ADP
ftr-289	1497	15	lowering	lower	VERB
ftr-289	1497	16	their	their	PRON
ftr-289	1497	17	reported	report	VERB
ftr-289	1497	18	tax	tax	NOUN
ftr-289	1497	19	liability	liability	NOUN
ftr-289	1497	20	.	.	PUNCT
ftr-289	1498	1	additionally	additionally	ADV
ftr-289	1498	2	,	,	PUNCT
ftr-289	1498	3	unlike	unlike	ADP
ftr-289	1498	4	in	in	ADP
ftr-289	1498	5	the	the	DET
ftr-289	1498	6	minnesota	minnesota	PROPN
ftr-289	1498	7	experiment	experiment	NOUN
ftr-289	1498	8	,	,	PUNCT
ftr-289	1498	9	cash	cash	NOUN
ftr-289	1498	10	business	business	NOUN
ftr-289	1498	11	taxpayers	taxpayer	NOUN
ftr-289	1498	12	subject	subject	ADJ
ftr-289	1498	13	to	to	ADP
ftr-289	1498	14	an	an	DET
ftr-289	1498	15	enforcement	enforcement	NOUN
ftr-289	1498	16	project	project	NOUN
ftr-289	1498	17	would	would	AUX
ftr-289	1498	18	not	not	PART
ftr-289	1498	19	be	be	AUX
ftr-289	1498	20	totally	totally	ADV
ftr-289	1498	21	sure	sure	ADJ
ftr-289	1498	22	they	they	PRON
ftr-289	1498	23	would	would	AUX
ftr-289	1498	24	be	be	AUX
ftr-289	1498	25	audited	audit	VERB
ftr-289	1498	26	.	.	PUNCT
ftr-289	1499	1	as	as	ADP
ftr-289	1499	2	a	a	DET
ftr-289	1499	3	result	result	NOUN
ftr-289	1499	4	,	,	PUNCT
ftr-289	1499	5	in	in	ADP
ftr-289	1499	6	response	response	NOUN
ftr-289	1499	7	to	to	ADP
ftr-289	1499	8	an	an	DET
ftr-289	1499	9	enforcement	enforcement	NOUN
ftr-289	1499	10	project	project	NOUN
ftr-289	1499	11	,	,	PUNCT
ftr-289	1499	12	taxpayers	taxpayer	NOUN
ftr-289	1499	13	may	may	AUX
ftr-289	1499	14	feel	feel	VERB
ftr-289	1499	15	additional	additional	ADJ
ftr-289	1499	16	pressure	pressure	NOUN
ftr-289	1499	17	to	to	PART
ftr-289	1499	18	report	report	VERB
ftr-289	1499	19	high	high	ADJ
ftr-289	1499	20	enough	enough	ADJ
ftr-289	1499	21	tax	tax	NOUN
ftr-289	1499	22	liability	liability	NOUN
ftr-289	1499	23	to	to	PART
ftr-289	1499	24	avoid	avoid	VERB
ftr-289	1499	25	the	the	DET
ftr-289	1499	26	very	very	ADV
ftr-289	1499	27	high	high	ADJ
ftr-289	1499	28	chance	chance	NOUN
ftr-289	1499	29	of	of	ADP
ftr-289	1499	30	audit	audit	NOUN
ftr-289	1499	31	attention	attention	NOUN
ftr-289	1499	32	resulting	result	VERB
ftr-289	1499	33	from	from	ADP
ftr-289	1499	34	the	the	DET
ftr-289	1499	35	enforcement	enforcement	NOUN
ftr-289	1499	36	project	project	NOUN
ftr-289	1499	37	.	.	PUNCT
ftr-289	1500	1	finally	finally	ADV
ftr-289	1500	2	,	,	PUNCT
ftr-289	1500	3	concentrated	concentrated	ADJ
ftr-289	1500	4	enforcement	enforcement	NOUN
ftr-289	1500	5	could	could	AUX
ftr-289	1500	6	present	present	VERB
ftr-289	1500	7	some	some	DET
ftr-289	1500	8	compliance	compliance	NOUN
ftr-289	1500	9	or	or	CCONJ
ftr-289	1500	10	political	political	ADJ
ftr-289	1500	11	backlash	backlash	NOUN
ftr-289	1500	12	.	.	PUNCT
ftr-289	1501	1	some	some	DET
ftr-289	1501	2	scholars	scholar	NOUN
ftr-289	1501	3	have	have	AUX
ftr-289	1501	4	worried	worry	VERB
ftr-289	1501	5	that	that	SCONJ
ftr-289	1501	6	strong	strong	ADJ
ftr-289	1501	7	enforcement	enforcement	NOUN
ftr-289	1501	8	strategies	strategy	NOUN
ftr-289	1501	9	can	can	AUX
ftr-289	1501	10	produce	produce	VERB
ftr-289	1501	11	compliance	compliance	NOUN
ftr-289	1501	12	backlash	backlash	NOUN
ftr-289	1501	13	by	by	ADP
ftr-289	1501	14	crowding	crowd	VERB
ftr-289	1501	15	out	out	ADP
ftr-289	1501	16	taxpayers	taxpayer	NOUN
ftr-289	1501	17	’	'	PUNCT
ftr-289	1501	18	nondeterrence	nondeterrence	NOUN
ftr-289	1501	19	motivations	motivation	NOUN
ftr-289	1501	20	for	for	ADP
ftr-289	1501	21	compliance	compliance	NOUN
ftr-289	1501	22	.	.	PUNCT
ftr-289	1502	1	251	251	NUM
ftr-289	1502	2	the	the	DET
ftr-289	1502	3	uproar	uproar	NOUN
ftr-289	1502	4	(	(	PUNCT
ftr-289	1502	5	by	by	ADP
ftr-289	1502	6	some	some	PRON
ftr-289	1502	7	)	)	PUNCT
ftr-289	1502	8	over	over	ADP
ftr-289	1502	9	the	the	DET
ftr-289	1502	10	irs	irs	PROPN
ftr-289	1502	11	’s	’s	PART
ftr-289	1502	12	alleged	alleged	ADJ
ftr-289	1502	13	targeting	targeting	NOUN
ftr-289	1502	14	of	of	ADP
ftr-289	1502	15	tea	tea	NOUN
ftr-289	1502	16	party	party	NOUN
ftr-289	1502	17	groups	group	NOUN
ftr-289	1502	18	has	have	AUX
ftr-289	1502	19	also	also	ADV
ftr-289	1502	20	underscored	underscore	VERB
ftr-289	1502	21	the	the	DET
ftr-289	1502	22	serious	serious	ADJ
ftr-289	1502	23	political	political	ADJ
ftr-289	1502	24	liabilities	liability	NOUN
ftr-289	1502	25	that	that	PRON
ftr-289	1502	26	can	can	AUX
ftr-289	1502	27	accompany	accompany	VERB
ftr-289	1502	28	perceived	perceive	VERB
ftr-289	1502	29	targeting	targeting	NOUN
ftr-289	1502	30	of	of	ADP
ftr-289	1502	31	taxpayers	taxpayer	NOUN
ftr-289	1502	32	.	.	PUNCT
ftr-289	1503	1	252	252	NUM
ftr-289	1503	2	in	in	ADP
ftr-289	1503	3	the	the	DET
ftr-289	1503	4	cash	cash	NOUN
ftr-289	1503	5	business	business	NOUN
ftr-289	1503	6	context	context	NOUN
ftr-289	1503	7	,	,	PUNCT
ftr-289	1503	8	it	it	PRON
ftr-289	1503	9	might	might	AUX
ftr-289	1503	10	be	be	AUX
ftr-289	1503	11	easy	easy	ADJ
ftr-289	1503	12	to	to	PART
ftr-289	1503	13	take	take	VERB
ftr-289	1503	14	sincere	sincere	ADJ
ftr-289	1503	15	(	(	PUNCT
ftr-289	1503	16	or	or	CCONJ
ftr-289	1503	17	less	less	ADV
ftr-289	1503	18	sincere	sincere	ADJ
ftr-289	1503	19	,	,	PUNCT
ftr-289	1503	20	politically	politically	ADV
ftr-289	1503	21	motivated	motivated	ADJ
ftr-289	1503	22	)	)	PUNCT
ftr-289	1503	23	offense	offense	NOUN
ftr-289	1503	24	at	at	ADP
ftr-289	1503	25	the	the	DET
ftr-289	1503	26	irs	irs	PROPN
ftr-289	1503	27	engaging	engage	VERB
ftr-289	1503	28	in	in	ADP
ftr-289	1503	29	focused	focused	ADJ
ftr-289	1503	30	enforcement	enforcement	NOUN
ftr-289	1503	31	projects	project	NOUN
ftr-289	1503	32	on	on	ADP
ftr-289	1503	33	hard	hard	ADV
ftr-289	1503	34	-	-	PUNCT
ftr-289	1503	35	working	work	VERB
ftr-289	1503	36	small	small	ADJ
ftr-289	1503	37	businesses	business	NOUN
ftr-289	1503	38	.	.	PUNCT
ftr-289	1504	1	253	253	NUM
ftr-289	1504	2	indeed	indeed	ADV
ftr-289	1504	3	,	,	PUNCT
ftr-289	1504	4	in	in	ADP
ftr-289	1504	5	an	an	DET
ftr-289	1504	6	apparent	apparent	ADJ
ftr-289	1504	7	249	249	NUM
ftr-289	1504	8	.	.	PUNCT
ftr-289	1505	1	osofsky	osofsky	ADJ
ftr-289	1505	2	,	,	PUNCT
ftr-289	1505	3	the	the	DET
ftr-289	1505	4	case	case	NOUN
ftr-289	1505	5	against	against	ADP
ftr-289	1505	6	strategic	strategic	ADJ
ftr-289	1505	7	tax	tax	NOUN
ftr-289	1505	8	law	law	NOUN
ftr-289	1505	9	uncertainty	uncertainty	NOUN
ftr-289	1505	10	,	,	PUNCT
ftr-289	1505	11	supra	supra	PROPN
ftr-289	1505	12	note	note	NOUN
ftr-289	1505	13	33	33	NUM
ftr-289	1505	14	,	,	PUNCT
ftr-289	1505	15	at	at	ADP
ftr-289	1505	16	532–34	532–34	NUM
ftr-289	1505	17	(	(	PUNCT
ftr-289	1505	18	exploring	explore	VERB
ftr-289	1505	19	how	how	SCONJ
ftr-289	1505	20	“	"	PUNCT
ftr-289	1505	21	[	[	X
ftr-289	1505	22	r]eporting	r]eporte	VERB
ftr-289	1505	23	less	less	ADJ
ftr-289	1505	24	tax	tax	NOUN
ftr-289	1505	25	liability	liability	NOUN
ftr-289	1505	26	becomes	become	VERB
ftr-289	1505	27	more	more	ADV
ftr-289	1505	28	attractive	attractive	ADJ
ftr-289	1505	29	as	as	ADP
ftr-289	1505	30	a	a	DET
ftr-289	1505	31	negotiation	negotiation	NOUN
ftr-289	1505	32	tactic	tactic	NOUN
ftr-289	1505	33	in	in	ADP
ftr-289	1505	34	case	case	NOUN
ftr-289	1505	35	an	an	DET
ftr-289	1505	36	audit	audit	NOUN
ftr-289	1505	37	actually	actually	ADV
ftr-289	1505	38	occurs	occur	VERB
ftr-289	1505	39	as	as	ADP
ftr-289	1505	40	uncertainty	uncertainty	NOUN
ftr-289	1505	41	increases	increase	NOUN
ftr-289	1505	42	”	"	PUNCT
ftr-289	1505	43	)	)	PUNCT
ftr-289	1505	44	.	.	PUNCT
ftr-289	1506	1	250	250	NUM
ftr-289	1506	2	.	.	PUNCT
ftr-289	1506	3	i.r.c	i.r.c	NOUN
ftr-289	1506	4	.	.	PUNCT
ftr-289	1507	1	§	§	PROPN
ftr-289	1507	2	61	61	NUM
ftr-289	1507	3	.	.	PUNCT
ftr-289	1507	4	251	251	NUM
ftr-289	1507	5	.	.	PUNCT
ftr-289	1508	1	an	an	DET
ftr-289	1508	2	oft	oft	ADV
ftr-289	1508	3	-	-	PUNCT
ftr-289	1508	4	cited	cite	VERB
ftr-289	1508	5	study	study	NOUN
ftr-289	1508	6	of	of	ADP
ftr-289	1508	7	crowding	crowd	VERB
ftr-289	1508	8	out	out	ADP
ftr-289	1508	9	is	be	AUX
ftr-289	1508	10	uri	uri	PROPN
ftr-289	1508	11	gneezy	gneezy	PROPN
ftr-289	1508	12	&	&	CCONJ
ftr-289	1508	13	aldo	aldo	PROPN
ftr-289	1508	14	rustichini	rustichini	PROPN
ftr-289	1508	15	,	,	PUNCT
ftr-289	1508	16	a	a	DET
ftr-289	1508	17	fine	fine	NOUN
ftr-289	1508	18	is	be	AUX
ftr-289	1508	19	a	a	DET
ftr-289	1508	20	price	price	NOUN
ftr-289	1508	21	,	,	PUNCT
ftr-289	1508	22	29	29	NUM
ftr-289	1508	23	j.	j.	PROPN
ftr-289	1508	24	leg	leg	PROPN
ftr-289	1508	25	.	.	PUNCT
ftr-289	1508	26	stud	stud	PROPN
ftr-289	1508	27	.	.	PUNCT
ftr-289	1509	1	1	1	NUM
ftr-289	1509	2	,	,	PUNCT
ftr-289	1509	3	3	3	NUM
ftr-289	1509	4	(	(	PUNCT
ftr-289	1509	5	2000	2000	NUM
ftr-289	1509	6	)	)	PUNCT
ftr-289	1509	7	(	(	PUNCT
ftr-289	1509	8	detailing	detail	VERB
ftr-289	1509	9	crowding	crowd	VERB
ftr-289	1509	10	out	out	ADP
ftr-289	1509	11	in	in	ADP
ftr-289	1509	12	daycare	daycare	NOUN
ftr-289	1509	13	pickups	pickup	NOUN
ftr-289	1509	14	)	)	PUNCT
ftr-289	1509	15	.	.	PUNCT
ftr-289	1510	1	more	more	ADV
ftr-289	1510	2	generally	generally	ADV
ftr-289	1510	3	,	,	PUNCT
ftr-289	1510	4	tax	tax	NOUN
ftr-289	1510	5	compliance	compliance	NOUN
ftr-289	1510	6	scholars	scholar	NOUN
ftr-289	1510	7	have	have	AUX
ftr-289	1510	8	worried	worry	VERB
ftr-289	1510	9	that	that	SCONJ
ftr-289	1510	10	increasing	increase	VERB
ftr-289	1510	11	deterrence	deterrence	NOUN
ftr-289	1510	12	mechanisms	mechanism	NOUN
ftr-289	1510	13	might	might	AUX
ftr-289	1510	14	crowd	crowd	VERB
ftr-289	1510	15	out	out	ADP
ftr-289	1510	16	nondeterrence	nondeterrence	NOUN
ftr-289	1510	17	motivations	motivation	NOUN
ftr-289	1510	18	for	for	ADP
ftr-289	1510	19	tax	tax	NOUN
ftr-289	1510	20	compliance	compliance	NOUN
ftr-289	1510	21	.	.	PUNCT
ftr-289	1511	1	see	see	VERB
ftr-289	1511	2	,	,	PUNCT
ftr-289	1511	3	e.g.	e.g.	ADV
ftr-289	1511	4	,	,	PUNCT
ftr-289	1511	5	raskolnikov	raskolnikov	NOUN
ftr-289	1511	6	,	,	PUNCT
ftr-289	1511	7	revealing	reveal	VERB
ftr-289	1511	8	choices	choice	NOUN
ftr-289	1511	9	,	,	PUNCT
ftr-289	1511	10	supra	supra	PROPN
ftr-289	1511	11	note	note	NOUN
ftr-289	1511	12	19	19	NUM
ftr-289	1511	13	,	,	PUNCT
ftr-289	1511	14	at	at	ADP
ftr-289	1511	15	704–05	704–05	NUM
ftr-289	1511	16	(	(	PUNCT
ftr-289	1511	17	discussing	discuss	VERB
ftr-289	1511	18	crowding	crowd	VERB
ftr-289	1511	19	out	out	ADP
ftr-289	1511	20	as	as	ADP
ftr-289	1511	21	a	a	DET
ftr-289	1511	22	“	"	PUNCT
ftr-289	1511	23	real	real	ADJ
ftr-289	1511	24	concern	concern	NOUN
ftr-289	1511	25	”	"	PUNCT
ftr-289	1511	26	in	in	ADP
ftr-289	1511	27	tax	tax	NOUN
ftr-289	1511	28	enforcement	enforcement	NOUN
ftr-289	1511	29	)	)	PUNCT
ftr-289	1511	30	.	.	PUNCT
ftr-289	1512	1	252	252	NUM
ftr-289	1512	2	.	.	PUNCT
ftr-289	1513	1	any	any	DET
ftr-289	1513	2	number	number	NOUN
ftr-289	1513	3	of	of	ADP
ftr-289	1513	4	recent	recent	ADJ
ftr-289	1513	5	press	press	NOUN
ftr-289	1513	6	stories	story	NOUN
ftr-289	1513	7	underscore	underscore	VERB
ftr-289	1513	8	this	this	DET
ftr-289	1513	9	point	point	NOUN
ftr-289	1513	10	.	.	PUNCT
ftr-289	1514	1	for	for	ADP
ftr-289	1514	2	early	early	ADJ
ftr-289	1514	3	coverage	coverage	NOUN
ftr-289	1514	4	of	of	ADP
ftr-289	1514	5	and	and	CCONJ
ftr-289	1514	6	reaction	reaction	NOUN
ftr-289	1514	7	to	to	ADP
ftr-289	1514	8	the	the	DET
ftr-289	1514	9	events	event	NOUN
ftr-289	1514	10	,	,	PUNCT
ftr-289	1514	11	see	see	VERB
ftr-289	1514	12	,	,	PUNCT
ftr-289	1514	13	for	for	ADP
ftr-289	1514	14	example	example	NOUN
ftr-289	1514	15	,	,	PUNCT
ftr-289	1514	16	john	john	PROPN
ftr-289	1514	17	d.	d.	PROPN
ftr-289	1514	18	mckinnon	mckinnon	PROPN
ftr-289	1514	19	&	&	CCONJ
ftr-289	1514	20	corey	corey	PROPN
ftr-289	1514	21	boles	boles	PROPN
ftr-289	1514	22	,	,	PUNCT
ftr-289	1514	23	irs	irs	PROPN
ftr-289	1514	24	apologizes	apologize	VERB
ftr-289	1514	25	for	for	ADP
ftr-289	1514	26	scrutiny	scrutiny	NOUN
ftr-289	1514	27	of	of	ADP
ftr-289	1514	28	conservative	conservative	ADJ
ftr-289	1514	29	group	group	NOUN
ftr-289	1514	30	,	,	PUNCT
ftr-289	1514	31	wall	wall	PROPN
ftr-289	1514	32	st	st	PROPN
ftr-289	1514	33	.	.	PROPN
ftr-289	1514	34	j.	j.	PROPN
ftr-289	1514	35	,	,	PUNCT
ftr-289	1514	36	may	may	AUX
ftr-289	1514	37	11	11	NUM
ftr-289	1514	38	,	,	PUNCT
ftr-289	1514	39	2013	2013	NUM
ftr-289	1514	40	,	,	PUNCT
ftr-289	1514	41	at	at	ADP
ftr-289	1514	42	a1	a1	NOUN
ftr-289	1514	43	,	,	PUNCT
ftr-289	1514	44	republicans	republicans	PROPN
ftr-289	1514	45	slam	slam	VERB
ftr-289	1514	46	irs	irs	PROPN
ftr-289	1514	47	targeting	target	VERB
ftr-289	1514	48	of	of	ADP
ftr-289	1514	49	tea	tea	NOUN
ftr-289	1514	50	party	party	NOUN
ftr-289	1514	51	as	as	ADP
ftr-289	1514	52	‘	'	PUNCT
ftr-289	1514	53	chilling	chilling	ADJ
ftr-289	1514	54	,	,	PUNCT
ftr-289	1514	55	’	'	PUNCT
ftr-289	1514	56	a	a	DET
ftr-289	1514	57	form	form	NOUN
ftr-289	1514	58	of	of	ADP
ftr-289	1514	59	intimidation	intimidation	NOUN
ftr-289	1514	60	,	,	PUNCT
ftr-289	1514	61	foxnews.com	foxnews.com	X
ftr-289	1514	62	,	,	PUNCT
ftr-289	1514	63	may	may	AUX
ftr-289	1514	64	12	12	NUM
ftr-289	1514	65	,	,	PUNCT
ftr-289	1514	66	2013	2013	NUM
ftr-289	1514	67	,	,	PUNCT
ftr-289	1514	68	http://www.foxnews.com/politics/	http://www.foxnews.com/politics/	PROPN
ftr-289	1514	69	2013/05/12	2013/05/12	NUM
ftr-289	1514	70	/	/	SYM
ftr-289	1514	71	rogers	rogers	PROPN
ftr-289	1514	72	-	-	PUNCT
ftr-289	1514	73	irs	irs	PROPN
ftr-289	1514	74	-	-	PUNCT
ftr-289	1514	75	targeting	target	VERB
ftr-289	1514	76	-	-	PUNCT
ftr-289	1514	77	tea	tea	NOUN
ftr-289	1514	78	-	-	PUNCT
ftr-289	1514	79	party	party	NOUN
ftr-289	1514	80	-	-	PUNCT
ftr-289	1514	81	and	and	CCONJ
ftr-289	1514	82	-	-	PUNCT
ftr-289	1514	83	other	other	ADJ
ftr-289	1514	84	-	-	PUNCT
ftr-289	1514	85	political	political	ADJ
ftr-289	1514	86	-	-	PUNCT
ftr-289	1514	87	groups	group	NOUN
ftr-289	1514	88	-	-	PUNCT
ftr-289	1514	89	intimidation	intimidation	NOUN
ftr-289	1514	90	,	,	PUNCT
ftr-289	1514	91	and	and	CCONJ
ftr-289	1514	92	jonathan	jonathan	PROPN
ftr-289	1514	93	weisman	weisman	PROPN
ftr-289	1514	94	,	,	PUNCT
ftr-289	1514	95	i.r.s	i.r.s	PROPN
ftr-289	1514	96	.	.	PUNCT
ftr-289	1515	1	apologizes	apologize	NOUN
ftr-289	1515	2	to	to	ADP
ftr-289	1515	3	tea	tea	NOUN
ftr-289	1515	4	party	party	NOUN
ftr-289	1515	5	groups	group	NOUN
ftr-289	1515	6	over	over	ADP
ftr-289	1515	7	audits	audits	NOUN
ftr-289	1515	8	of	of	ADP
ftr-289	1515	9	applications	application	NOUN
ftr-289	1515	10	for	for	ADP
ftr-289	1515	11	tax	tax	NOUN
ftr-289	1515	12	exemption	exemption	NOUN
ftr-289	1515	13	,	,	PUNCT
ftr-289	1515	14	n.y	n.y	PROPN
ftr-289	1515	15	.	.	PROPN
ftr-289	1515	16	times	times	PROPN
ftr-289	1515	17	,	,	PUNCT
ftr-289	1515	18	may	may	AUX
ftr-289	1515	19	11	11	NUM
ftr-289	1515	20	,	,	PUNCT
ftr-289	1515	21	2013	2013	NUM
ftr-289	1515	22	,	,	PUNCT
ftr-289	1515	23	at	at	ADP
ftr-289	1515	24	a11	a11	PROPN
ftr-289	1515	25	.	.	PUNCT
ftr-289	1516	1	253	253	NUM
ftr-289	1516	2	.	.	PUNCT
ftr-289	1517	1	small	small	ADJ
ftr-289	1517	2	businesses	business	NOUN
ftr-289	1517	3	often	often	ADV
ftr-289	1517	4	serve	serve	VERB
ftr-289	1517	5	as	as	ADP
ftr-289	1517	6	an	an	DET
ftr-289	1517	7	effective	effective	ADJ
ftr-289	1517	8	rallying	rallying	NOUN
ftr-289	1517	9	cry	cry	NOUN
ftr-289	1517	10	.	.	PUNCT
ftr-289	1518	1	see	see	VERB
ftr-289	1518	2	,	,	PUNCT
ftr-289	1518	3	e.g.	e.g.	ADV
ftr-289	1518	4	,	,	PUNCT
ftr-289	1518	5	mirit	mirit	PROPN
ftr-289	1518	6	eyal	eyal	PROPN
ftr-289	1518	7	-	-	PUNCT
ftr-289	1518	8	cohen	cohen	PROPN
ftr-289	1518	9	,	,	PUNCT
ftr-289	1518	10	why	why	SCONJ
ftr-289	1518	11	is	be	AUX
ftr-289	1518	12	small	small	ADJ
ftr-289	1518	13	business	business	NOUN
ftr-289	1518	14	the	the	DET
ftr-289	1518	15	chief	chief	ADJ
ftr-289	1518	16	business	business	NOUN
ftr-289	1518	17	of	of	ADP
ftr-289	1518	18	congress	congress	PROPN
ftr-289	1518	19	?	?	PUNCT
ftr-289	1519	1	,	,	PUNCT
ftr-289	1519	2	43	43	NUM
ftr-289	1519	3	rutgers	rutgers	PROPN
ftr-289	1519	4	l.j	l.j	PROPN
ftr-289	1519	5	.	.	PROPN
ftr-289	1519	6	1	1	NUM
ftr-289	1519	7	(	(	PUNCT
ftr-289	1519	8	2012	2012	NUM
ftr-289	1519	9	)	)	PUNCT
ftr-289	1520	1	[	[	X
ftr-289	1520	2	hereinafter	hereinafter	NOUN
ftr-289	1520	3	eyal	eyal	PROPN
ftr-289	1520	4	-	-	PUNCT
ftr-289	1520	5	cohen	cohen	PROPN
ftr-289	1520	6	,	,	PUNCT
ftr-289	1520	7	chief	chief	ADJ
ftr-289	1520	8	business	business	NOUN
ftr-289	1520	9	of	of	ADP
ftr-289	1520	10	congress	congress	PROPN
ftr-289	1520	11	]	]	X
ftr-289	1520	12	(	(	PUNCT
ftr-289	1520	13	discussing	discuss	VERB
ftr-289	1520	14	small	small	ADJ
ftr-289	1520	15	business	business	NOUN
ftr-289	1520	16	favoritism	favoritism	NOUN
ftr-289	1520	17	)	)	PUNCT
ftr-289	1520	18	.	.	PUNCT
ftr-289	1521	1	388	388	NUM
ftr-289	1521	2	florida	florida	PROPN
ftr-289	1521	3	tax	tax	NOUN
ftr-289	1521	4	review	review	NOUN
ftr-289	1521	5	[	[	X
ftr-289	1521	6	vol	vol	NOUN
ftr-289	1521	7	.	.	PUNCT
ftr-289	1522	1	16:6	16:6	NUM
ftr-289	1522	2	response	response	NOUN
ftr-289	1522	3	to	to	ADP
ftr-289	1522	4	the	the	DET
ftr-289	1522	5	tea	tea	NOUN
ftr-289	1522	6	party	party	NOUN
ftr-289	1522	7	scandal	scandal	NOUN
ftr-289	1522	8	,	,	PUNCT
ftr-289	1522	9	an	an	DET
ftr-289	1522	10	irs	irs	PROPN
ftr-289	1522	11	official	official	NOUN
ftr-289	1522	12	recently	recently	ADV
ftr-289	1522	13	felt	felt	AUX
ftr-289	1522	14	compelled	compel	VERB
ftr-289	1522	15	to	to	PART
ftr-289	1522	16	declare	declare	VERB
ftr-289	1522	17	that	that	SCONJ
ftr-289	1522	18	the	the	DET
ftr-289	1522	19	irs	irs	PROPN
ftr-289	1522	20	uses	use	VERB
ftr-289	1522	21	a	a	DET
ftr-289	1522	22	“	"	PUNCT
ftr-289	1522	23	highly	highly	ADV
ftr-289	1522	24	automated	automated	ADJ
ftr-289	1522	25	”	"	PUNCT
ftr-289	1522	26	system	system	NOUN
ftr-289	1522	27	.	.	PUNCT
ftr-289	1523	1	254	254	NUM
ftr-289	1523	2	beginning	begin	VERB
ftr-289	1523	3	first	first	ADV
ftr-289	1523	4	with	with	ADP
ftr-289	1523	5	compliance	compliance	NOUN
ftr-289	1523	6	backlash	backlash	NOUN
ftr-289	1523	7	,	,	PUNCT
ftr-289	1523	8	in	in	ADP
ftr-289	1523	9	some	some	DET
ftr-289	1523	10	ways	way	NOUN
ftr-289	1523	11	this	this	DET
ftr-289	1523	12	concern	concern	NOUN
ftr-289	1523	13	would	would	AUX
ftr-289	1523	14	be	be	AUX
ftr-289	1523	15	a	a	DET
ftr-289	1523	16	bit	bit	NOUN
ftr-289	1523	17	misguided	misguided	ADJ
ftr-289	1523	18	in	in	ADP
ftr-289	1523	19	response	response	NOUN
ftr-289	1523	20	to	to	ADP
ftr-289	1523	21	concentrated	concentrate	VERB
ftr-289	1523	22	enforcement	enforcement	NOUN
ftr-289	1523	23	.	.	PUNCT
ftr-289	1524	1	as	as	SCONJ
ftr-289	1524	2	stressed	stress	VERB
ftr-289	1524	3	previously	previously	ADV
ftr-289	1524	4	,	,	PUNCT
ftr-289	1524	5	concentrated	concentrated	ADJ
ftr-289	1524	6	enforcement	enforcement	NOUN
ftr-289	1524	7	does	do	AUX
ftr-289	1524	8	not	not	PART
ftr-289	1524	9	involve	involve	VERB
ftr-289	1524	10	increasing	increase	VERB
ftr-289	1524	11	total	total	ADJ
ftr-289	1524	12	enforcement	enforcement	NOUN
ftr-289	1524	13	against	against	ADP
ftr-289	1524	14	cash	cash	NOUN
ftr-289	1524	15	business	business	NOUN
ftr-289	1524	16	taxpayers	taxpayer	NOUN
ftr-289	1524	17	.	.	PUNCT
ftr-289	1525	1	nor	nor	CCONJ
ftr-289	1525	2	does	do	AUX
ftr-289	1525	3	it	it	PRON
ftr-289	1525	4	involve	involve	VERB
ftr-289	1525	5	increasing	increase	VERB
ftr-289	1525	6	penalties	penalty	NOUN
ftr-289	1525	7	.	.	PUNCT
ftr-289	1526	1	instead	instead	ADV
ftr-289	1526	2	,	,	PUNCT
ftr-289	1526	3	concentrated	concentrated	ADJ
ftr-289	1526	4	enforcement	enforcement	NOUN
ftr-289	1526	5	is	be	AUX
ftr-289	1526	6	actually	actually	ADV
ftr-289	1526	7	premised	premise	VERB
ftr-289	1526	8	on	on	ADP
ftr-289	1526	9	the	the	DET
ftr-289	1526	10	assumption	assumption	NOUN
ftr-289	1526	11	that	that	SCONJ
ftr-289	1526	12	neither	neither	PRON
ftr-289	1526	13	can	can	AUX
ftr-289	1526	14	be	be	AUX
ftr-289	1526	15	increased	increase	VERB
ftr-289	1526	16	substantially	substantially	ADV
ftr-289	1526	17	.	.	PUNCT
ftr-289	1527	1	nonetheless	nonetheless	ADV
ftr-289	1527	2	,	,	PUNCT
ftr-289	1527	3	part	part	NOUN
ftr-289	1527	4	of	of	ADP
ftr-289	1527	5	the	the	DET
ftr-289	1527	6	appeal	appeal	NOUN
ftr-289	1527	7	of	of	ADP
ftr-289	1527	8	concentrated	concentrated	ADJ
ftr-289	1527	9	enforcement	enforcement	NOUN
ftr-289	1527	10	is	be	AUX
ftr-289	1527	11	that	that	SCONJ
ftr-289	1527	12	it	it	PRON
ftr-289	1527	13	may	may	AUX
ftr-289	1527	14	make	make	VERB
ftr-289	1527	15	enforcement	enforcement	NOUN
ftr-289	1527	16	seem	seem	VERB
ftr-289	1527	17	more	more	ADJ
ftr-289	1527	18	salient	salient	NOUN
ftr-289	1527	19	,	,	PUNCT
ftr-289	1527	20	which	which	PRON
ftr-289	1527	21	for	for	ADP
ftr-289	1527	22	all	all	DET
ftr-289	1527	23	intents	intent	NOUN
ftr-289	1527	24	and	and	CCONJ
ftr-289	1527	25	purposes	purpose	NOUN
ftr-289	1527	26	may	may	AUX
ftr-289	1527	27	be	be	AUX
ftr-289	1527	28	perceived	perceive	VERB
ftr-289	1527	29	as	as	ADP
ftr-289	1527	30	an	an	DET
ftr-289	1527	31	increase	increase	NOUN
ftr-289	1527	32	in	in	ADP
ftr-289	1527	33	enforcement	enforcement	NOUN
ftr-289	1527	34	.	.	PUNCT
ftr-289	1528	1	assuming	assume	VERB
ftr-289	1528	2	that	that	SCONJ
ftr-289	1528	3	concentrated	concentrated	ADJ
ftr-289	1528	4	enforcement	enforcement	NOUN
ftr-289	1528	5	would	would	AUX
ftr-289	1528	6	be	be	AUX
ftr-289	1528	7	perceived	perceive	VERB
ftr-289	1528	8	as	as	ADP
ftr-289	1528	9	an	an	DET
ftr-289	1528	10	increase	increase	NOUN
ftr-289	1528	11	in	in	ADP
ftr-289	1528	12	enforcement	enforcement	NOUN
ftr-289	1528	13	by	by	ADP
ftr-289	1528	14	cash	cash	NOUN
ftr-289	1528	15	business	business	NOUN
ftr-289	1528	16	taxpayers	taxpayer	NOUN
ftr-289	1528	17	,	,	PUNCT
ftr-289	1528	18	it	it	PRON
ftr-289	1528	19	is	be	AUX
ftr-289	1528	20	difficult	difficult	ADJ
ftr-289	1528	21	to	to	PART
ftr-289	1528	22	know	know	VERB
ftr-289	1528	23	how	how	SCONJ
ftr-289	1528	24	much	much	ADJ
ftr-289	1528	25	to	to	PART
ftr-289	1528	26	make	make	VERB
ftr-289	1528	27	of	of	ADP
ftr-289	1528	28	the	the	DET
ftr-289	1528	29	concern	concern	NOUN
ftr-289	1528	30	that	that	SCONJ
ftr-289	1528	31	enforcement	enforcement	NOUN
ftr-289	1528	32	could	could	AUX
ftr-289	1528	33	crowd	crowd	VERB
ftr-289	1528	34	out	out	ADP
ftr-289	1528	35	nondeterrence	nondeterrence	NOUN
ftr-289	1528	36	motivations	motivation	NOUN
ftr-289	1528	37	to	to	PART
ftr-289	1528	38	comply	comply	VERB
ftr-289	1528	39	.	.	PUNCT
ftr-289	1529	1	some	some	DET
ftr-289	1529	2	scholars	scholar	NOUN
ftr-289	1529	3	have	have	AUX
ftr-289	1529	4	expressed	express	VERB
ftr-289	1529	5	significant	significant	ADJ
ftr-289	1529	6	concern	concern	NOUN
ftr-289	1529	7	about	about	ADP
ftr-289	1529	8	enforcement	enforcement	NOUN
ftr-289	1529	9	crowding	crowd	VERB
ftr-289	1529	10	out	out	ADP
ftr-289	1529	11	non	non	ADJ
ftr-289	1529	12	-	-	ADJ
ftr-289	1529	13	deterrence	deterrence	ADJ
ftr-289	1529	14	motivations	motivation	NOUN
ftr-289	1529	15	.	.	PUNCT
ftr-289	1529	16	255	255	NUM
ftr-289	1529	17	on	on	ADP
ftr-289	1529	18	the	the	DET
ftr-289	1529	19	other	other	ADJ
ftr-289	1529	20	hand	hand	NOUN
ftr-289	1529	21	,	,	PUNCT
ftr-289	1529	22	leandra	leandra	PROPN
ftr-289	1529	23	lederman	lederman	PROPN
ftr-289	1529	24	has	have	AUX
ftr-289	1529	25	made	make	VERB
ftr-289	1529	26	a	a	DET
ftr-289	1529	27	persuasive	persuasive	ADJ
ftr-289	1529	28	case	case	NOUN
ftr-289	1529	29	that	that	SCONJ
ftr-289	1529	30	enforcement	enforcement	NOUN
ftr-289	1529	31	can	can	AUX
ftr-289	1529	32	be	be	AUX
ftr-289	1529	33	consistent	consistent	ADJ
ftr-289	1529	34	with	with	ADP
ftr-289	1529	35	,	,	PUNCT
ftr-289	1529	36	and	and	CCONJ
ftr-289	1529	37	necessary	necessary	ADJ
ftr-289	1529	38	for	for	ADP
ftr-289	1529	39	,	,	PUNCT
ftr-289	1529	40	maintaining	maintain	VERB
ftr-289	1529	41	norms	norm	NOUN
ftr-289	1529	42	of	of	ADP
ftr-289	1529	43	compliance	compliance	NOUN
ftr-289	1529	44	.	.	PUNCT
ftr-289	1530	1	256	256	NUM
ftr-289	1530	2	the	the	DET
ftr-289	1530	3	high	high	ADJ
ftr-289	1530	4	evasion	evasion	NOUN
ftr-289	1530	5	in	in	ADP
ftr-289	1530	6	the	the	DET
ftr-289	1530	7	cash	cash	NOUN
ftr-289	1530	8	business	business	NOUN
ftr-289	1530	9	tax	tax	NOUN
ftr-289	1530	10	sector	sector	NOUN
ftr-289	1530	11	provides	provide	VERB
ftr-289	1530	12	some	some	DET
ftr-289	1530	13	indication	indication	NOUN
ftr-289	1530	14	that	that	SCONJ
ftr-289	1530	15	cash	cash	NOUN
ftr-289	1530	16	business	business	NOUN
ftr-289	1530	17	taxpayers	taxpayer	NOUN
ftr-289	1530	18	currently	currently	ADV
ftr-289	1530	19	are	be	AUX
ftr-289	1530	20	not	not	PART
ftr-289	1530	21	highly	highly	ADV
ftr-289	1530	22	motivated	motivated	ADJ
ftr-289	1530	23	by	by	ADP
ftr-289	1530	24	norms	norm	NOUN
ftr-289	1530	25	of	of	ADP
ftr-289	1530	26	compliance	compliance	NOUN
ftr-289	1530	27	and	and	CCONJ
ftr-289	1530	28	that	that	PRON
ftr-289	1530	29	compliance	compliance	NOUN
ftr-289	1530	30	backlash	backlash	NOUN
ftr-289	1530	31	may	may	AUX
ftr-289	1530	32	not	not	PART
ftr-289	1530	33	be	be	AUX
ftr-289	1530	34	great	great	ADJ
ftr-289	1530	35	,	,	PUNCT
ftr-289	1530	36	or	or	CCONJ
ftr-289	1530	37	at	at	ADP
ftr-289	1530	38	least	least	ADJ
ftr-289	1530	39	not	not	PART
ftr-289	1530	40	as	as	ADV
ftr-289	1530	41	great	great	ADJ
ftr-289	1530	42	as	as	ADP
ftr-289	1530	43	in	in	ADP
ftr-289	1530	44	other	other	ADJ
ftr-289	1530	45	sectors	sector	NOUN
ftr-289	1530	46	.	.	PUNCT
ftr-289	1531	1	257	257	NUM
ftr-289	1531	2	perhaps	perhaps	ADV
ftr-289	1531	3	the	the	DET
ftr-289	1531	4	most	most	ADV
ftr-289	1531	5	troubling	troubling	ADJ
ftr-289	1531	6	concern	concern	NOUN
ftr-289	1531	7	is	be	AUX
ftr-289	1531	8	not	not	PART
ftr-289	1531	9	the	the	DET
ftr-289	1531	10	potential	potential	NOUN
ftr-289	1531	11	for	for	ADP
ftr-289	1531	12	compliance	compliance	NOUN
ftr-289	1531	13	backlash	backlash	NOUN
ftr-289	1531	14	,	,	PUNCT
ftr-289	1531	15	but	but	CCONJ
ftr-289	1531	16	rather	rather	ADV
ftr-289	1531	17	political	political	ADJ
ftr-289	1531	18	backlash	backlash	NOUN
ftr-289	1531	19	,	,	PUNCT
ftr-289	1531	20	arising	arise	VERB
ftr-289	1531	21	out	out	ADP
ftr-289	1531	22	of	of	ADP
ftr-289	1531	23	distaste	distaste	NOUN
ftr-289	1531	24	for	for	ADP
ftr-289	1531	25	a	a	DET
ftr-289	1531	26	non	non	ADJ
ftr-289	1531	27	-	-	ADJ
ftr-289	1531	28	uniform	uniform	ADJ
ftr-289	1531	29	enforcement	enforcement	NOUN
ftr-289	1531	30	approach	approach	NOUN
ftr-289	1531	31	.	.	PUNCT
ftr-289	1532	1	in	in	ADP
ftr-289	1532	2	some	some	DET
ftr-289	1532	3	ways	way	NOUN
ftr-289	1532	4	,	,	PUNCT
ftr-289	1532	5	the	the	DET
ftr-289	1532	6	application	application	NOUN
ftr-289	1532	7	of	of	ADP
ftr-289	1532	8	concentrated	concentrated	ADJ
ftr-289	1532	9	enforcement	enforcement	NOUN
ftr-289	1532	10	in	in	ADP
ftr-289	1532	11	the	the	DET
ftr-289	1532	12	cash	cash	NOUN
ftr-289	1532	13	business	business	NOUN
ftr-289	1532	14	tax	tax	NOUN
ftr-289	1532	15	sector	sector	NOUN
ftr-289	1532	16	does	do	AUX
ftr-289	1532	17	not	not	PART
ftr-289	1532	18	seem	seem	VERB
ftr-289	1532	19	particularly	particularly	ADV
ftr-289	1532	20	likely	likely	ADJ
ftr-289	1532	21	to	to	PART
ftr-289	1532	22	raise	raise	VERB
ftr-289	1532	23	concerns	concern	NOUN
ftr-289	1532	24	over	over	ADP
ftr-289	1532	25	focused	focused	ADJ
ftr-289	1532	26	enforcement	enforcement	NOUN
ftr-289	1532	27	.	.	PUNCT
ftr-289	1533	1	cash	cash	NOUN
ftr-289	1533	2	businesses	business	NOUN
ftr-289	1533	3	are	be	AUX
ftr-289	1533	4	profit	profit	NOUN
ftr-289	1533	5	-	-	PUNCT
ftr-289	1533	6	making	make	VERB
ftr-289	1533	7	enterprises	enterprise	NOUN
ftr-289	1533	8	.	.	PUNCT
ftr-289	1534	1	they	they	PRON
ftr-289	1534	2	are	be	AUX
ftr-289	1534	3	not	not	PART
ftr-289	1534	4	engaged	engage	VERB
ftr-289	1534	5	in	in	ADP
ftr-289	1534	6	the	the	DET
ftr-289	1534	7	type	type	NOUN
ftr-289	1534	8	of	of	ADP
ftr-289	1534	9	political	political	ADJ
ftr-289	1534	10	activity	activity	NOUN
ftr-289	1534	11	that	that	PRON
ftr-289	1534	12	some	some	PRON
ftr-289	1534	13	believed	believe	VERB
ftr-289	1534	14	made	make	VERB
ftr-289	1534	15	perceived	perceive	VERB
ftr-289	1534	16	targeting	target	VERB
ftr-289	1534	17	particularly	particularly	ADV
ftr-289	1534	18	offensive	offensive	ADJ
ftr-289	1534	19	in	in	ADP
ftr-289	1534	20	the	the	DET
ftr-289	1534	21	tea	tea	NOUN
ftr-289	1534	22	party	party	NOUN
ftr-289	1534	23	context	context	NOUN
ftr-289	1534	24	.	.	PUNCT
ftr-289	1535	1	additionally	additionally	ADV
ftr-289	1535	2	,	,	PUNCT
ftr-289	1535	3	concentrated	concentrated	ADJ
ftr-289	1535	4	enforcement	enforcement	NOUN
ftr-289	1535	5	254	254	NUM
ftr-289	1535	6	.	.	PUNCT
ftr-289	1536	1	hoffman	hoffman	PROPN
ftr-289	1536	2	,	,	PUNCT
ftr-289	1536	3	irs	irs	PROPN
ftr-289	1536	4	does	do	AUX
ftr-289	1536	5	n’t	not	PART
ftr-289	1536	6	target	target	VERB
ftr-289	1536	7	,	,	PUNCT
ftr-289	1536	8	supra	supra	PROPN
ftr-289	1536	9	note	note	PROPN
ftr-289	1536	10	42	42	NUM
ftr-289	1536	11	;	;	PUNCT
ftr-289	1536	12	cf	cf	X
ftr-289	1536	13	.	.	PUNCT
ftr-289	1537	1	adams	adams	PROPN
ftr-289	1537	2	&	&	CCONJ
ftr-289	1537	3	webley	webley	PROPN
ftr-289	1537	4	,	,	PUNCT
ftr-289	1537	5	vat	vat	NOUN
ftr-289	1537	6	compliance	compliance	NOUN
ftr-289	1537	7	in	in	ADP
ftr-289	1537	8	the	the	DET
ftr-289	1537	9	uk	uk	PROPN
ftr-289	1537	10	,	,	PUNCT
ftr-289	1537	11	supra	supra	PROPN
ftr-289	1537	12	note	note	PROPN
ftr-289	1537	13	195	195	NUM
ftr-289	1537	14	,	,	PUNCT
ftr-289	1537	15	at	at	ADP
ftr-289	1537	16	205–07	205–07	NUM
ftr-289	1537	17	(	(	PUNCT
ftr-289	1537	18	registering	register	VERB
ftr-289	1537	19	complaints	complaint	NOUN
ftr-289	1537	20	in	in	ADP
ftr-289	1537	21	the	the	DET
ftr-289	1537	22	united	united	ADJ
ftr-289	1537	23	kingdom	kingdom	PROPN
ftr-289	1537	24	that	that	SCONJ
ftr-289	1537	25	vat	vat	NOUN
ftr-289	1537	26	may	may	AUX
ftr-289	1537	27	unfairly	unfairly	ADV
ftr-289	1537	28	burden	burden	VERB
ftr-289	1537	29	small	small	ADJ
ftr-289	1537	30	businesses	business	NOUN
ftr-289	1537	31	)	)	PUNCT
ftr-289	1537	32	.	.	PUNCT
ftr-289	1538	1	255	255	X
ftr-289	1538	2	.	.	PUNCT
ftr-289	1539	1	see	see	VERB
ftr-289	1539	2	,	,	PUNCT
ftr-289	1539	3	e.g.	e.g.	ADV
ftr-289	1539	4	,	,	PUNCT
ftr-289	1539	5	dan	dan	PROPN
ftr-289	1539	6	m.	m.	PROPN
ftr-289	1539	7	kahan	kahan	PROPN
ftr-289	1539	8	,	,	PUNCT
ftr-289	1539	9	signaling	signal	VERB
ftr-289	1539	10	or	or	CCONJ
ftr-289	1539	11	reciprocating	reciprocating	NOUN
ftr-289	1539	12	?	?	PUNCT
ftr-289	1540	1	a	a	DET
ftr-289	1540	2	response	response	NOUN
ftr-289	1540	3	to	to	ADP
ftr-289	1540	4	eric	eric	PROPN
ftr-289	1540	5	posner	posner	PROPN
ftr-289	1540	6	’s	’s	PART
ftr-289	1540	7	law	law	NOUN
ftr-289	1540	8	and	and	CCONJ
ftr-289	1540	9	social	social	ADJ
ftr-289	1540	10	norms	norm	NOUN
ftr-289	1540	11	,	,	PUNCT
ftr-289	1540	12	36	36	NUM
ftr-289	1540	13	u.	u.	ADV
ftr-289	1540	14	rich	rich	ADJ
ftr-289	1540	15	.	.	PUNCT
ftr-289	1541	1	l.	l.	PROPN
ftr-289	1541	2	rev	rev	PROPN
ftr-289	1541	3	.	.	PROPN
ftr-289	1541	4	367	367	NUM
ftr-289	1541	5	,	,	PUNCT
ftr-289	1541	6	380–81	380–81	NUM
ftr-289	1541	7	(	(	PUNCT
ftr-289	1541	8	2002	2002	NUM
ftr-289	1541	9	)	)	PUNCT
ftr-289	1541	10	;	;	PUNCT
ftr-289	1541	11	dan	dan	PROPN
ftr-289	1541	12	m.	m.	PROPN
ftr-289	1541	13	kahan	kahan	PROPN
ftr-289	1541	14	,	,	PUNCT
ftr-289	1541	15	trust	trust	NOUN
ftr-289	1541	16	,	,	PUNCT
ftr-289	1541	17	collective	collective	ADJ
ftr-289	1541	18	action	action	NOUN
ftr-289	1541	19	,	,	PUNCT
ftr-289	1541	20	and	and	CCONJ
ftr-289	1541	21	law	law	NOUN
ftr-289	1541	22	,	,	PUNCT
ftr-289	1541	23	81	81	NUM
ftr-289	1541	24	b.u	b.u	PROPN
ftr-289	1541	25	.	.	PROPN
ftr-289	1541	26	l.	l.	PROPN
ftr-289	1541	27	rev	rev	PROPN
ftr-289	1541	28	.	.	PROPN
ftr-289	1541	29	333	333	NUM
ftr-289	1541	30	,	,	PUNCT
ftr-289	1541	31	340	340	NUM
ftr-289	1541	32	(	(	PUNCT
ftr-289	1541	33	2001	2001	NUM
ftr-289	1541	34	)	)	PUNCT
ftr-289	1541	35	;	;	PUNCT
ftr-289	1541	36	raskolnikov	raskolnikov	NOUN
ftr-289	1541	37	,	,	PUNCT
ftr-289	1541	38	revealing	reveal	VERB
ftr-289	1541	39	choices	choice	NOUN
ftr-289	1541	40	,	,	PUNCT
ftr-289	1541	41	supra	supra	PROPN
ftr-289	1541	42	note	note	NOUN
ftr-289	1541	43	19	19	NUM
ftr-289	1541	44	,	,	PUNCT
ftr-289	1541	45	at	at	ADP
ftr-289	1541	46	704–05	704–05	NUM
ftr-289	1541	47	;	;	PUNCT
ftr-289	1541	48	richard	richard	PROPN
ftr-289	1541	49	d.	d.	PROPN
ftr-289	1541	50	schwartz	schwartz	PROPN
ftr-289	1541	51	&	&	CCONJ
ftr-289	1541	52	sonya	sonya	PROPN
ftr-289	1541	53	orleans	orleans	PROPN
ftr-289	1541	54	,	,	PUNCT
ftr-289	1541	55	on	on	ADP
ftr-289	1541	56	legal	legal	ADJ
ftr-289	1541	57	sanctions	sanction	NOUN
ftr-289	1541	58	,	,	PUNCT
ftr-289	1541	59	34	34	NUM
ftr-289	1541	60	u.	u.	PROPN
ftr-289	1541	61	chi	chi	PROPN
ftr-289	1541	62	.	.	PUNCT
ftr-289	1542	1	l.	l.	PROPN
ftr-289	1542	2	rev	rev	PROPN
ftr-289	1542	3	.	.	PROPN
ftr-289	1542	4	274	274	NUM
ftr-289	1542	5	,	,	PUNCT
ftr-289	1542	6	299–300	299–300	NUM
ftr-289	1542	7	(	(	PUNCT
ftr-289	1542	8	1967	1967	NUM
ftr-289	1542	9	)	)	PUNCT
ftr-289	1542	10	.	.	PUNCT
ftr-289	1543	1	256	256	NUM
ftr-289	1543	2	.	.	X
ftr-289	1543	3	lederman	lederman	NOUN
ftr-289	1543	4	,	,	PUNCT
ftr-289	1543	5	the	the	DET
ftr-289	1543	6	interplay	interplay	NOUN
ftr-289	1543	7	,	,	PUNCT
ftr-289	1543	8	supra	supra	PROPN
ftr-289	1543	9	note	note	NOUN
ftr-289	1543	10	24	24	NUM
ftr-289	1543	11	,	,	PUNCT
ftr-289	1543	12	at	at	ADP
ftr-289	1543	13	1484–99	1484–99	NUM
ftr-289	1543	14	;	;	PUNCT
ftr-289	1543	15	see	see	VERB
ftr-289	1543	16	also	also	ADV
ftr-289	1543	17	bruno	bruno	PROPN
ftr-289	1543	18	s.	s.	PROPN
ftr-289	1543	19	frey	frey	PROPN
ftr-289	1543	20	,	,	PUNCT
ftr-289	1543	21	tertium	tertium	NOUN
ftr-289	1543	22	datur	datur	PROPN
ftr-289	1543	23	:	:	PUNCT
ftr-289	1543	24	pricing	pricing	NOUN
ftr-289	1543	25	,	,	PUNCT
ftr-289	1543	26	regulating	regulate	VERB
ftr-289	1543	27	and	and	CCONJ
ftr-289	1543	28	intrinsic	intrinsic	ADJ
ftr-289	1543	29	motivation	motivation	NOUN
ftr-289	1543	30	,	,	PUNCT
ftr-289	1543	31	45	45	NUM
ftr-289	1543	32	kyklos	kyklo	NOUN
ftr-289	1543	33	161	161	NUM
ftr-289	1543	34	,	,	PUNCT
ftr-289	1543	35	176	176	NUM
ftr-289	1543	36	(	(	PUNCT
ftr-289	1543	37	1992	1992	NUM
ftr-289	1543	38	)	)	PUNCT
ftr-289	1543	39	(	(	PUNCT
ftr-289	1543	40	suggesting	suggest	VERB
ftr-289	1543	41	that	that	SCONJ
ftr-289	1543	42	crowding	crowd	VERB
ftr-289	1543	43	out	out	ADP
ftr-289	1543	44	is	be	AUX
ftr-289	1543	45	less	less	ADJ
ftr-289	1543	46	of	of	ADP
ftr-289	1543	47	a	a	DET
ftr-289	1543	48	concern	concern	NOUN
ftr-289	1543	49	if	if	SCONJ
ftr-289	1543	50	enforcement	enforcement	NOUN
ftr-289	1543	51	efforts	effort	NOUN
ftr-289	1543	52	are	be	AUX
ftr-289	1543	53	concentrated	concentrate	VERB
ftr-289	1543	54	on	on	ADP
ftr-289	1543	55	dishonest	dishonest	ADJ
ftr-289	1543	56	taxpayers	taxpayer	NOUN
ftr-289	1543	57	)	)	PUNCT
ftr-289	1543	58	.	.	PUNCT
ftr-289	1544	1	257	257	X
ftr-289	1544	2	.	.	PUNCT
ftr-289	1545	1	see	see	VERB
ftr-289	1545	2	supra	supra	PROPN
ftr-289	1545	3	note	note	VERB
ftr-289	1545	4	242	242	NUM
ftr-289	1545	5	for	for	ADP
ftr-289	1545	6	a	a	DET
ftr-289	1545	7	discussion	discussion	NOUN
ftr-289	1545	8	of	of	ADP
ftr-289	1545	9	potentially	potentially	ADV
ftr-289	1545	10	greater	great	ADJ
ftr-289	1545	11	concerns	concern	NOUN
ftr-289	1545	12	about	about	ADP
ftr-289	1545	13	compliance	compliance	NOUN
ftr-289	1545	14	backlash	backlash	NOUN
ftr-289	1545	15	in	in	ADP
ftr-289	1545	16	other	other	ADJ
ftr-289	1545	17	sectors	sector	NOUN
ftr-289	1545	18	and	and	CCONJ
ftr-289	1545	19	potential	potential	ADJ
ftr-289	1545	20	responses	response	NOUN
ftr-289	1545	21	.	.	PUNCT
ftr-289	1546	1	2014	2014	NUM
ftr-289	1546	2	]	]	PUNCT
ftr-289	1546	3	concentrated	concentrated	ADJ
ftr-289	1546	4	enforcement	enforcement	NOUN
ftr-289	1546	5	389	389	NUM
ftr-289	1546	6	would	would	AUX
ftr-289	1546	7	operate	operate	VERB
ftr-289	1546	8	through	through	ADP
ftr-289	1546	9	rotating	rotate	VERB
ftr-289	1546	10	enforcement	enforcement	NOUN
ftr-289	1546	11	projects	project	NOUN
ftr-289	1546	12	throughout	throughout	ADP
ftr-289	1546	13	the	the	DET
ftr-289	1546	14	cash	cash	NOUN
ftr-289	1546	15	business	business	NOUN
ftr-289	1546	16	tax	tax	NOUN
ftr-289	1546	17	sector	sector	NOUN
ftr-289	1546	18	,	,	PUNCT
ftr-289	1546	19	meaning	mean	VERB
ftr-289	1546	20	that	that	SCONJ
ftr-289	1546	21	cash	cash	NOUN
ftr-289	1546	22	business	business	NOUN
ftr-289	1546	23	taxpayers	taxpayer	NOUN
ftr-289	1546	24	(	(	PUNCT
ftr-289	1546	25	or	or	CCONJ
ftr-289	1546	26	at	at	ADP
ftr-289	1546	27	least	least	ADJ
ftr-289	1546	28	cash	cash	NOUN
ftr-289	1546	29	business	business	NOUN
ftr-289	1546	30	taxpayers	taxpayer	NOUN
ftr-289	1546	31	who	who	PRON
ftr-289	1546	32	are	be	AUX
ftr-289	1546	33	in	in	ADP
ftr-289	1546	34	relatively	relatively	ADV
ftr-289	1546	35	high	high	ADJ
ftr-289	1546	36	risk	risk	NOUN
ftr-289	1546	37	subsectors	subsector	NOUN
ftr-289	1546	38	,	,	PUNCT
ftr-289	1546	39	should	should	AUX
ftr-289	1546	40	such	such	ADJ
ftr-289	1546	41	nodes	node	NOUN
ftr-289	1546	42	of	of	ADP
ftr-289	1546	43	noncompliance	noncompliance	NOUN
ftr-289	1546	44	be	be	AUX
ftr-289	1546	45	identifiable	identifiable	ADJ
ftr-289	1546	46	)	)	PUNCT
ftr-289	1546	47	may	may	AUX
ftr-289	1546	48	receive	receive	VERB
ftr-289	1546	49	relatively	relatively	ADV
ftr-289	1546	50	equal	equal	ADJ
ftr-289	1546	51	enforcement	enforcement	NOUN
ftr-289	1546	52	attention	attention	NOUN
ftr-289	1546	53	over	over	ADP
ftr-289	1546	54	the	the	DET
ftr-289	1546	55	long	long	ADJ
ftr-289	1546	56	run	run	NOUN
ftr-289	1546	57	.	.	PUNCT
ftr-289	1547	1	258	258	NUM
ftr-289	1548	1	moreover	moreover	ADV
ftr-289	1548	2	,	,	PUNCT
ftr-289	1548	3	the	the	DET
ftr-289	1548	4	dif	dif	ADJ
ftr-289	1548	5	score	score	NOUN
ftr-289	1548	6	,	,	PUNCT
ftr-289	1548	7	which	which	PRON
ftr-289	1548	8	has	have	AUX
ftr-289	1548	9	not	not	PART
ftr-289	1548	10	been	be	AUX
ftr-289	1548	11	subject	subject	ADJ
ftr-289	1548	12	to	to	ADP
ftr-289	1548	13	particular	particular	ADJ
ftr-289	1548	14	political	political	ADJ
ftr-289	1548	15	criticism	criticism	NOUN
ftr-289	1548	16	or	or	CCONJ
ftr-289	1548	17	concern	concern	NOUN
ftr-289	1548	18	regarding	regard	VERB
ftr-289	1548	19	targeting	target	VERB
ftr-289	1548	20	,	,	PUNCT
ftr-289	1548	21	itself	itself	PRON
ftr-289	1548	22	uses	use	VERB
ftr-289	1548	23	a	a	DET
ftr-289	1548	24	targeted	target	VERB
ftr-289	1548	25	approach	approach	NOUN
ftr-289	1548	26	,	,	PUNCT
ftr-289	1548	27	focusing	focus	VERB
ftr-289	1548	28	on	on	ADP
ftr-289	1548	29	individual	individual	ADJ
ftr-289	1548	30	taxpayers	taxpayer	NOUN
ftr-289	1548	31	believed	believe	VERB
ftr-289	1548	32	to	to	PART
ftr-289	1548	33	be	be	AUX
ftr-289	1548	34	most	most	ADV
ftr-289	1548	35	noncompliant	noncompliant	ADJ
ftr-289	1548	36	.	.	PUNCT
ftr-289	1549	1	as	as	ADP
ftr-289	1549	2	a	a	DET
ftr-289	1549	3	result	result	NOUN
ftr-289	1549	4	,	,	PUNCT
ftr-289	1549	5	while	while	SCONJ
ftr-289	1549	6	concentrated	concentrated	ADJ
ftr-289	1549	7	enforcement	enforcement	NOUN
ftr-289	1549	8	would	would	AUX
ftr-289	1549	9	broaden	broaden	VERB
ftr-289	1549	10	the	the	DET
ftr-289	1549	11	focus	focus	NOUN
ftr-289	1549	12	of	of	ADP
ftr-289	1549	13	enforcement	enforcement	NOUN
ftr-289	1549	14	from	from	ADP
ftr-289	1549	15	individuals	individual	NOUN
ftr-289	1549	16	to	to	ADP
ftr-289	1549	17	groups	group	NOUN
ftr-289	1549	18	,	,	PUNCT
ftr-289	1549	19	it	it	PRON
ftr-289	1549	20	would	would	AUX
ftr-289	1549	21	be	be	AUX
ftr-289	1549	22	applying	apply	VERB
ftr-289	1549	23	a	a	DET
ftr-289	1549	24	new	new	ADJ
ftr-289	1549	25	type	type	NOUN
ftr-289	1549	26	of	of	ADP
ftr-289	1549	27	non	non	ADJ
ftr-289	1549	28	-	-	ADJ
ftr-289	1549	29	uniform	uniform	ADJ
ftr-289	1549	30	enforcement	enforcement	NOUN
ftr-289	1549	31	,	,	PUNCT
ftr-289	1549	32	rather	rather	ADV
ftr-289	1549	33	than	than	ADP
ftr-289	1549	34	introducing	introduce	VERB
ftr-289	1549	35	it	it	PRON
ftr-289	1549	36	altogether	altogether	ADV
ftr-289	1549	37	.	.	PUNCT
ftr-289	1550	1	nonetheless	nonetheless	ADV
ftr-289	1550	2	,	,	PUNCT
ftr-289	1550	3	whether	whether	SCONJ
ftr-289	1550	4	for	for	ADP
ftr-289	1550	5	self	self	NOUN
ftr-289	1550	6	-	-	PUNCT
ftr-289	1550	7	serving	serve	VERB
ftr-289	1550	8	reasons	reason	NOUN
ftr-289	1550	9	,	,	PUNCT
ftr-289	1550	10	or	or	CCONJ
ftr-289	1550	11	as	as	ADP
ftr-289	1550	12	a	a	DET
ftr-289	1550	13	result	result	NOUN
ftr-289	1550	14	of	of	ADP
ftr-289	1550	15	genuine	genuine	ADJ
ftr-289	1550	16	outrage	outrage	NOUN
ftr-289	1550	17	,	,	PUNCT
ftr-289	1550	18	some	some	PRON
ftr-289	1550	19	may	may	AUX
ftr-289	1550	20	react	react	VERB
ftr-289	1550	21	swiftly	swiftly	ADV
ftr-289	1550	22	and	and	CCONJ
ftr-289	1550	23	strongly	strongly	ADV
ftr-289	1550	24	to	to	ADP
ftr-289	1550	25	even	even	ADV
ftr-289	1550	26	the	the	DET
ftr-289	1550	27	perception	perception	NOUN
ftr-289	1550	28	of	of	ADP
ftr-289	1550	29	irs	irs	PROPN
ftr-289	1550	30	targeting	target	VERB
ftr-289	1550	31	.	.	PUNCT
ftr-289	1551	1	259	259	NUM
ftr-289	1551	2	for	for	ADP
ftr-289	1551	3	instance	instance	NOUN
ftr-289	1551	4	,	,	PUNCT
ftr-289	1551	5	the	the	DET
ftr-289	1551	6	recent	recent	ADJ
ftr-289	1551	7	initiative	initiative	NOUN
ftr-289	1551	8	by	by	ADP
ftr-289	1551	9	the	the	DET
ftr-289	1551	10	irs	irs	PROPN
ftr-289	1551	11	alluded	allude	VERB
ftr-289	1551	12	to	to	ADP
ftr-289	1551	13	previously	previously	ADV
ftr-289	1551	14	,	,	PUNCT
ftr-289	1551	15	which	which	PRON
ftr-289	1551	16	involved	involve	VERB
ftr-289	1551	17	sending	send	VERB
ftr-289	1551	18	letters	letter	NOUN
ftr-289	1551	19	to	to	ADP
ftr-289	1551	20	20,000	20,000	NUM
ftr-289	1551	21	small	small	ADJ
ftr-289	1551	22	business	business	NOUN
ftr-289	1551	23	owners	owner	NOUN
ftr-289	1551	24	questioning	question	VERB
ftr-289	1551	25	whether	whether	SCONJ
ftr-289	1551	26	they	they	PRON
ftr-289	1551	27	had	have	AUX
ftr-289	1551	28	underreported	underreporte	VERB
ftr-289	1551	29	their	their	PRON
ftr-289	1551	30	business	business	NOUN
ftr-289	1551	31	income	income	NOUN
ftr-289	1551	32	,	,	PUNCT
ftr-289	1551	33	received	receive	VERB
ftr-289	1551	34	prompt	prompt	ADJ
ftr-289	1551	35	media	medium	NOUN
ftr-289	1551	36	coverage	coverage	NOUN
ftr-289	1551	37	.	.	PUNCT
ftr-289	1552	1	260	260	NUM
ftr-289	1553	1	the	the	DET
ftr-289	1553	2	media	medium	NOUN
ftr-289	1553	3	coverage	coverage	NOUN
ftr-289	1553	4	highlighted	highlight	VERB
ftr-289	1553	5	various	various	ADJ
ftr-289	1553	6	objections	objection	NOUN
ftr-289	1553	7	by	by	ADP
ftr-289	1553	8	small	small	ADJ
ftr-289	1553	9	businesses	business	NOUN
ftr-289	1553	10	and	and	CCONJ
ftr-289	1553	11	their	their	PRON
ftr-289	1553	12	accountants	accountant	NOUN
ftr-289	1553	13	,	,	PUNCT
ftr-289	1553	14	who	who	PRON
ftr-289	1553	15	indicated	indicate	VERB
ftr-289	1553	16	that	that	SCONJ
ftr-289	1553	17	they	they	PRON
ftr-289	1553	18	found	find	VERB
ftr-289	1553	19	the	the	DET
ftr-289	1553	20	initiative	initiative	NOUN
ftr-289	1553	21	“	"	PUNCT
ftr-289	1553	22	alarming	alarming	ADJ
ftr-289	1553	23	,	,	PUNCT
ftr-289	1553	24	”	"	PUNCT
ftr-289	1553	25	that	that	SCONJ
ftr-289	1553	26	they	they	PRON
ftr-289	1553	27	“	"	PUNCT
ftr-289	1553	28	really	really	ADV
ftr-289	1553	29	work	work	VERB
ftr-289	1553	30	hard	hard	ADV
ftr-289	1553	31	.	.	PUNCT
ftr-289	1553	32	.	.	PUNCT
ftr-289	1553	33	.	.	PUNCT
ftr-289	1554	1	to	to	ADP
ftr-289	1554	2	.	.	PUNCT
ftr-289	1554	3	.	.	PUNCT
ftr-289	1554	4	.	.	PUNCT
ftr-289	1555	1	not	not	PART
ftr-289	1555	2	only	only	ADV
ftr-289	1555	3	follow	follow	VERB
ftr-289	1555	4	the	the	DET
ftr-289	1555	5	law	law	NOUN
ftr-289	1555	6	,	,	PUNCT
ftr-289	1555	7	but	but	CCONJ
ftr-289	1555	8	follow	follow	VERB
ftr-289	1555	9	the	the	DET
ftr-289	1555	10	letter	letter	NOUN
ftr-289	1555	11	of	of	ADP
ftr-289	1555	12	the	the	DET
ftr-289	1555	13	law	law	NOUN
ftr-289	1555	14	,	,	PUNCT
ftr-289	1555	15	”	"	PUNCT
ftr-289	1555	16	and	and	CCONJ
ftr-289	1555	17	that	that	SCONJ
ftr-289	1555	18	the	the	DET
ftr-289	1555	19	initiative	initiative	NOUN
ftr-289	1555	20	“	"	PUNCT
ftr-289	1555	21	created	create	VERB
ftr-289	1555	22	some	some	DET
ftr-289	1555	23	heartache	heartache	NOUN
ftr-289	1555	24	for	for	ADP
ftr-289	1555	25	the	the	DET
ftr-289	1555	26	small	small	ADJ
ftr-289	1555	27	business	business	NOUN
ftr-289	1555	28	community	community	NOUN
ftr-289	1555	29	.	.	PUNCT
ftr-289	1555	30	”	"	PUNCT
ftr-289	1556	1	261	261	NUM
ftr-289	1556	2	on	on	ADP
ftr-289	1556	3	the	the	DET
ftr-289	1556	4	one	one	NUM
ftr-289	1556	5	hand	hand	NOUN
ftr-289	1556	6	,	,	PUNCT
ftr-289	1556	7	rhetoric	rhetoric	NOUN
ftr-289	1556	8	alone	alone	ADV
ftr-289	1556	9	should	should	AUX
ftr-289	1556	10	not	not	PART
ftr-289	1556	11	be	be	AUX
ftr-289	1556	12	persuasive	persuasive	ADJ
ftr-289	1556	13	,	,	PUNCT
ftr-289	1556	14	to	to	ADP
ftr-289	1556	15	the	the	DET
ftr-289	1556	16	extent	extent	NOUN
ftr-289	1556	17	that	that	SCONJ
ftr-289	1556	18	it	it	PRON
ftr-289	1556	19	is	be	AUX
ftr-289	1556	20	opportunistic	opportunistic	ADJ
ftr-289	1556	21	.	.	PUNCT
ftr-289	1557	1	powerful	powerful	ADJ
ftr-289	1557	2	rhetoric	rhetoric	NOUN
ftr-289	1557	3	about	about	ADP
ftr-289	1557	4	the	the	DET
ftr-289	1557	5	need	need	NOUN
ftr-289	1557	6	to	to	PART
ftr-289	1557	7	protect	protect	VERB
ftr-289	1557	8	small	small	ADJ
ftr-289	1557	9	businesses	business	NOUN
ftr-289	1557	10	has	have	AUX
ftr-289	1557	11	historically	historically	ADV
ftr-289	1557	12	been	be	AUX
ftr-289	1557	13	used	use	VERB
ftr-289	1557	14	to	to	PART
ftr-289	1557	15	gain	gain	VERB
ftr-289	1557	16	political	political	ADJ
ftr-289	1557	17	traction	traction	NOUN
ftr-289	1557	18	to	to	PART
ftr-289	1557	19	defeat	defeat	VERB
ftr-289	1557	20	tax	tax	NOUN
ftr-289	1557	21	reforms	reform	NOUN
ftr-289	1557	22	.	.	PUNCT
ftr-289	1558	1	262	262	NUM
ftr-289	1558	2	for	for	ADP
ftr-289	1558	3	instance	instance	NOUN
ftr-289	1558	4	,	,	PUNCT
ftr-289	1558	5	rhetoric	rhetoric	NOUN
ftr-289	1558	6	regarding	regard	VERB
ftr-289	1558	7	the	the	DET
ftr-289	1558	8	need	need	NOUN
ftr-289	1558	9	to	to	PART
ftr-289	1558	10	protect	protect	VERB
ftr-289	1558	11	small	small	ADJ
ftr-289	1558	12	businesses	business	NOUN
ftr-289	1558	13	and	and	CCONJ
ftr-289	1558	14	family	family	NOUN
ftr-289	1558	15	farms	farm	NOUN
ftr-289	1558	16	proved	prove	VERB
ftr-289	1558	17	particularly	particularly	ADV
ftr-289	1558	18	effective	effective	ADJ
ftr-289	1558	19	in	in	ADP
ftr-289	1558	20	opposing	oppose	VERB
ftr-289	1558	21	the	the	DET
ftr-289	1558	22	estate	estate	NOUN
ftr-289	1558	23	tax	tax	NOUN
ftr-289	1558	24	at	at	ADP
ftr-289	1558	25	the	the	DET
ftr-289	1558	26	beginning	beginning	NOUN
ftr-289	1558	27	of	of	ADP
ftr-289	1558	28	george	george	PROPN
ftr-289	1558	29	w.	w.	PROPN
ftr-289	1558	30	bush	bush	PROPN
ftr-289	1558	31	’s	’s	PART
ftr-289	1558	32	presidency	presidency	NOUN
ftr-289	1558	33	,	,	PUNCT
ftr-289	1558	34	even	even	ADV
ftr-289	1558	35	though	though	SCONJ
ftr-289	1558	36	the	the	DET
ftr-289	1558	37	rhetoric	rhetoric	NOUN
ftr-289	1558	38	was	be	AUX
ftr-289	1558	39	notoriously	notoriously	ADV
ftr-289	1558	40	overblown	overblown	ADJ
ftr-289	1558	41	.	.	PUNCT
ftr-289	1559	1	263	263	NUM
ftr-289	1559	2	one	one	NUM
ftr-289	1559	3	lesson	lesson	NOUN
ftr-289	1559	4	from	from	ADP
ftr-289	1559	5	the	the	DET
ftr-289	1559	6	estate	estate	NOUN
ftr-289	1559	7	tax	tax	NOUN
ftr-289	1559	8	258	258	NUM
ftr-289	1559	9	.	.	PUNCT
ftr-289	1560	1	cf	cf	NOUN
ftr-289	1560	2	.	.	PUNCT
ftr-289	1561	1	lando	lando	PROPN
ftr-289	1561	2	&	&	CCONJ
ftr-289	1561	3	shavell	shavell	PROPN
ftr-289	1561	4	,	,	PUNCT
ftr-289	1561	5	the	the	DET
ftr-289	1561	6	advantage	advantage	NOUN
ftr-289	1561	7	,	,	PUNCT
ftr-289	1561	8	supra	supra	PROPN
ftr-289	1561	9	note	note	NOUN
ftr-289	1561	10	91	91	NUM
ftr-289	1561	11	,	,	PUNCT
ftr-289	1561	12	at	at	ADP
ftr-289	1561	13	216	216	NUM
ftr-289	1561	14	(	(	PUNCT
ftr-289	1561	15	suggesting	suggest	VERB
ftr-289	1561	16	that	that	SCONJ
ftr-289	1561	17	“	"	PUNCT
ftr-289	1561	18	concern	concern	NOUN
ftr-289	1561	19	about	about	ADP
ftr-289	1561	20	inequity	inequity	NOUN
ftr-289	1561	21	can	can	AUX
ftr-289	1561	22	presumably	presumably	ADV
ftr-289	1561	23	be	be	AUX
ftr-289	1561	24	met	meet	VERB
ftr-289	1561	25	by	by	ADP
ftr-289	1561	26	focusing	focus	VERB
ftr-289	1561	27	enforcement	enforcement	NOUN
ftr-289	1561	28	effort	effort	NOUN
ftr-289	1561	29	first	first	ADV
ftr-289	1561	30	on	on	ADP
ftr-289	1561	31	one	one	NUM
ftr-289	1561	32	group	group	NOUN
ftr-289	1561	33	and	and	CCONJ
ftr-289	1561	34	then	then	ADV
ftr-289	1561	35	on	on	ADP
ftr-289	1561	36	another	another	PRON
ftr-289	1561	37	,	,	PUNCT
ftr-289	1561	38	so	so	SCONJ
ftr-289	1561	39	as	as	SCONJ
ftr-289	1561	40	to	to	PART
ftr-289	1561	41	achieve	achieve	VERB
ftr-289	1561	42	equal	equal	ADJ
ftr-289	1561	43	treatments	treatment	NOUN
ftr-289	1561	44	of	of	ADP
ftr-289	1561	45	individuals	individual	NOUN
ftr-289	1561	46	over	over	ADP
ftr-289	1561	47	time	time	NOUN
ftr-289	1561	48	”	"	PUNCT
ftr-289	1561	49	)	)	PUNCT
ftr-289	1561	50	.	.	PUNCT
ftr-289	1562	1	259	259	NUM
ftr-289	1562	2	.	.	X
ftr-289	1563	1	for	for	ADP
ftr-289	1563	2	an	an	DET
ftr-289	1563	3	interesting	interesting	ADJ
ftr-289	1563	4	discussion	discussion	NOUN
ftr-289	1563	5	as	as	ADP
ftr-289	1563	6	to	to	ADP
ftr-289	1563	7	what	what	PRON
ftr-289	1563	8	might	might	AUX
ftr-289	1563	9	animate	animate	VERB
ftr-289	1563	10	distaste	distaste	VERB
ftr-289	1563	11	for	for	ADP
ftr-289	1563	12	strong	strong	ADJ
ftr-289	1563	13	enforcement	enforcement	NOUN
ftr-289	1563	14	against	against	ADP
ftr-289	1563	15	cash	cash	NOUN
ftr-289	1563	16	business	business	NOUN
ftr-289	1563	17	taxpayers	taxpayer	NOUN
ftr-289	1563	18	in	in	ADP
ftr-289	1563	19	particular	particular	ADJ
ftr-289	1563	20	,	,	PUNCT
ftr-289	1563	21	see	see	VERB
ftr-289	1563	22	bankman	bankman	NOUN
ftr-289	1563	23	,	,	PUNCT
ftr-289	1563	24	eight	eight	NUM
ftr-289	1563	25	truths	truth	NOUN
ftr-289	1563	26	,	,	PUNCT
ftr-289	1563	27	supra	supra	PROPN
ftr-289	1563	28	note	note	NOUN
ftr-289	1563	29	219	219	NUM
ftr-289	1563	30	,	,	PUNCT
ftr-289	1563	31	at	at	ADP
ftr-289	1563	32	510	510	NUM
ftr-289	1563	33	(	(	PUNCT
ftr-289	1563	34	“	"	PUNCT
ftr-289	1563	35	what	what	PRON
ftr-289	1563	36	may	may	AUX
ftr-289	1563	37	play	play	VERB
ftr-289	1563	38	a	a	DET
ftr-289	1563	39	role	role	NOUN
ftr-289	1563	40	in	in	ADP
ftr-289	1563	41	our	our	PRON
ftr-289	1563	42	moral	moral	ADJ
ftr-289	1563	43	intuitions	intuition	NOUN
ftr-289	1563	44	is	be	AUX
ftr-289	1563	45	.	.	PUNCT
ftr-289	1563	46	.	.	PUNCT
ftr-289	1563	47	.	.	PUNCT
ftr-289	1564	1	that	that	SCONJ
ftr-289	1564	2	some	some	DET
ftr-289	1564	3	portion	portion	NOUN
ftr-289	1564	4	of	of	ADP
ftr-289	1564	5	the	the	DET
ftr-289	1564	6	benefit	benefit	NOUN
ftr-289	1564	7	of	of	ADP
ftr-289	1564	8	underreporting	underreporte	VERB
ftr-289	1564	9	in	in	ADP
ftr-289	1564	10	the	the	DET
ftr-289	1564	11	cash	cash	NOUN
ftr-289	1564	12	sector	sector	NOUN
ftr-289	1564	13	is	be	AUX
ftr-289	1564	14	realized	realize	VERB
ftr-289	1564	15	by	by	ADP
ftr-289	1564	16	consumers	consumer	NOUN
ftr-289	1564	17	.	.	PUNCT
ftr-289	1564	18	”	"	PUNCT
ftr-289	1564	19	)	)	PUNCT
ftr-289	1564	20	.	.	PUNCT
ftr-289	1565	1	260	260	NUM
ftr-289	1565	2	.	.	X
ftr-289	1566	1	see	see	VERB
ftr-289	1566	2	,	,	PUNCT
ftr-289	1566	3	e.g.	e.g.	ADV
ftr-289	1566	4	,	,	PUNCT
ftr-289	1566	5	john	john	PROPN
ftr-289	1566	6	d.	d.	PROPN
ftr-289	1566	7	mckinnon	mckinnon	PROPN
ftr-289	1566	8	&	&	CCONJ
ftr-289	1566	9	siobhan	siobhan	PROPN
ftr-289	1566	10	hughes	hughes	PROPN
ftr-289	1566	11	,	,	PUNCT
ftr-289	1566	12	small	small	ADJ
ftr-289	1566	13	business	business	NOUN
ftr-289	1566	14	in	in	ADP
ftr-289	1566	15	irs	irs	PROPN
ftr-289	1566	16	sights	sight	NOUN
ftr-289	1566	17	,	,	PUNCT
ftr-289	1566	18	wall	wall	PROPN
ftr-289	1566	19	st	st	PROPN
ftr-289	1566	20	.	.	PROPN
ftr-289	1566	21	j.	j.	PROPN
ftr-289	1566	22	,	,	PUNCT
ftr-289	1566	23	aug	aug	PROPN
ftr-289	1566	24	.	.	PROPN
ftr-289	1566	25	9	9	NUM
ftr-289	1566	26	,	,	PUNCT
ftr-289	1566	27	2013	2013	NUM
ftr-289	1566	28	,	,	PUNCT
ftr-289	1566	29	at	at	ADP
ftr-289	1566	30	a1	a1	NOUN
ftr-289	1566	31	.	.	PROPN
ftr-289	1566	32	261	261	NUM
ftr-289	1566	33	.	.	PUNCT
ftr-289	1567	1	i	i	PRON
ftr-289	1567	2	d.	d.	PROPN
ftr-289	1567	3	262	262	NUM
ftr-289	1567	4	.	.	PUNCT
ftr-289	1568	1	see	see	VERB
ftr-289	1568	2	eyal	eyal	PROPN
ftr-289	1568	3	-	-	PUNCT
ftr-289	1568	4	cohen	cohen	PROPN
ftr-289	1568	5	,	,	PUNCT
ftr-289	1568	6	chief	chief	ADJ
ftr-289	1568	7	business	business	NOUN
ftr-289	1568	8	of	of	ADP
ftr-289	1568	9	congress	congress	PROPN
ftr-289	1568	10	,	,	PUNCT
ftr-289	1568	11	supra	supra	PROPN
ftr-289	1568	12	note	note	NOUN
ftr-289	1568	13	253	253	NUM
ftr-289	1568	14	.	.	PUNCT
ftr-289	1568	15	263	263	NUM
ftr-289	1568	16	.	.	PUNCT
ftr-289	1569	1	michael	michael	PROPN
ftr-289	1569	2	j.	j.	PROPN
ftr-289	1569	3	graetz	graetz	PROPN
ftr-289	1569	4	&	&	CCONJ
ftr-289	1569	5	ian	ian	PROPN
ftr-289	1569	6	shapiro	shapiro	PROPN
ftr-289	1569	7	,	,	PUNCT
ftr-289	1569	8	death	death	NOUN
ftr-289	1569	9	by	by	ADP
ftr-289	1569	10	a	a	DET
ftr-289	1569	11	thousand	thousand	NUM
ftr-289	1569	12	cuts	cut	NOUN
ftr-289	1569	13	:	:	PUNCT
ftr-289	1569	14	the	the	DET
ftr-289	1569	15	fight	fight	NOUN
ftr-289	1569	16	over	over	ADP
ftr-289	1569	17	taxing	tax	VERB
ftr-289	1569	18	inherited	inherit	VERB
ftr-289	1569	19	wealth	wealth	NOUN
ftr-289	1569	20	50–51	50–51	NUM
ftr-289	1569	21	,	,	PUNCT
ftr-289	1569	22	62–66	62–66	NUM
ftr-289	1569	23	(	(	PUNCT
ftr-289	1569	24	2005	2005	NUM
ftr-289	1569	25	)	)	PUNCT
ftr-289	1569	26	;	;	PUNCT
ftr-289	1569	27	karen	karen	PROPN
ftr-289	1569	28	c.	c.	PROPN
ftr-289	1569	29	burke	burke	PROPN
ftr-289	1569	30	390	390	NUM
ftr-289	1569	31	florida	florida	PROPN
ftr-289	1569	32	tax	tax	NOUN
ftr-289	1569	33	review	review	NOUN
ftr-289	1570	1	[	[	X
ftr-289	1570	2	vol	vol	NOUN
ftr-289	1570	3	.	.	PUNCT
ftr-289	1571	1	16:6	16:6	NUM
ftr-289	1571	2	experience	experience	NOUN
ftr-289	1571	3	(	(	PUNCT
ftr-289	1571	4	and	and	CCONJ
ftr-289	1571	5	the	the	DET
ftr-289	1571	6	many	many	ADJ
ftr-289	1571	7	other	other	ADJ
ftr-289	1571	8	experiences	experience	NOUN
ftr-289	1571	9	in	in	ADP
ftr-289	1571	10	which	which	PRON
ftr-289	1571	11	protecting	protect	VERB
ftr-289	1571	12	small	small	ADJ
ftr-289	1571	13	businesses	business	NOUN
ftr-289	1571	14	has	have	AUX
ftr-289	1571	15	been	be	AUX
ftr-289	1571	16	used	use	VERB
ftr-289	1571	17	as	as	ADP
ftr-289	1571	18	a	a	DET
ftr-289	1571	19	rallying	rallying	NOUN
ftr-289	1571	20	cry	cry	NOUN
ftr-289	1571	21	)	)	PUNCT
ftr-289	1571	22	is	be	AUX
ftr-289	1571	23	that	that	SCONJ
ftr-289	1571	24	simply	simply	ADV
ftr-289	1571	25	cowing	cow	VERB
ftr-289	1571	26	to	to	ADP
ftr-289	1571	27	the	the	DET
ftr-289	1571	28	rhetoric	rhetoric	NOUN
ftr-289	1571	29	may	may	AUX
ftr-289	1571	30	undermine	undermine	VERB
ftr-289	1571	31	reasonable	reasonable	ADJ
ftr-289	1571	32	tax	tax	NOUN
ftr-289	1571	33	policy	policy	NOUN
ftr-289	1571	34	discourse	discourse	NOUN
ftr-289	1571	35	.	.	PUNCT
ftr-289	1572	1	tax	tax	NOUN
ftr-289	1572	2	policy	policy	NOUN
ftr-289	1572	3	or	or	CCONJ
ftr-289	1572	4	,	,	PUNCT
ftr-289	1572	5	in	in	ADP
ftr-289	1572	6	the	the	DET
ftr-289	1572	7	case	case	NOUN
ftr-289	1572	8	of	of	ADP
ftr-289	1572	9	concentrated	concentrated	ADJ
ftr-289	1572	10	enforcement	enforcement	NOUN
ftr-289	1572	11	,	,	PUNCT
ftr-289	1572	12	tax	tax	NOUN
ftr-289	1572	13	enforcement	enforcement	NOUN
ftr-289	1572	14	,	,	PUNCT
ftr-289	1572	15	that	that	PRON
ftr-289	1572	16	makes	make	VERB
ftr-289	1572	17	sense	sense	NOUN
ftr-289	1572	18	should	should	AUX
ftr-289	1572	19	not	not	PART
ftr-289	1572	20	be	be	AUX
ftr-289	1572	21	foresworn	foresworn	ADJ
ftr-289	1572	22	simply	simply	ADV
ftr-289	1572	23	because	because	SCONJ
ftr-289	1572	24	of	of	ADP
ftr-289	1572	25	calls	call	NOUN
ftr-289	1572	26	of	of	ADP
ftr-289	1572	27	unfairness	unfairness	NOUN
ftr-289	1572	28	toward	toward	ADP
ftr-289	1572	29	small	small	ADJ
ftr-289	1572	30	businesses	business	NOUN
ftr-289	1572	31	,	,	PUNCT
ftr-289	1572	32	especially	especially	ADV
ftr-289	1572	33	when	when	SCONJ
ftr-289	1572	34	such	such	ADJ
ftr-289	1572	35	calls	call	NOUN
ftr-289	1572	36	may	may	AUX
ftr-289	1572	37	not	not	PART
ftr-289	1572	38	be	be	AUX
ftr-289	1572	39	justified	justify	VERB
ftr-289	1572	40	.	.	PUNCT
ftr-289	1573	1	264	264	NUM
ftr-289	1573	2	additionally	additionally	ADV
ftr-289	1573	3	,	,	PUNCT
ftr-289	1573	4	in	in	ADP
ftr-289	1573	5	the	the	DET
ftr-289	1573	6	compliance	compliance	NOUN
ftr-289	1573	7	context	context	NOUN
ftr-289	1573	8	,	,	PUNCT
ftr-289	1573	9	if	if	SCONJ
ftr-289	1573	10	the	the	DET
ftr-289	1573	11	calls	call	NOUN
ftr-289	1573	12	of	of	ADP
ftr-289	1573	13	unfairness	unfairness	NOUN
ftr-289	1573	14	are	be	AUX
ftr-289	1573	15	largely	largely	ADV
ftr-289	1573	16	bluster	bluster	NOUN
ftr-289	1573	17	,	,	PUNCT
ftr-289	1573	18	outweighed	outweigh	VERB
ftr-289	1573	19	by	by	ADP
ftr-289	1573	20	increased	increase	VERB
ftr-289	1573	21	compliance	compliance	NOUN
ftr-289	1573	22	and	and	CCONJ
ftr-289	1573	23	perhaps	perhaps	ADV
ftr-289	1573	24	general	general	ADJ
ftr-289	1573	25	confidence	confidence	NOUN
ftr-289	1573	26	in	in	ADP
ftr-289	1573	27	the	the	DET
ftr-289	1573	28	irs	irs	PROPN
ftr-289	1573	29	,	,	PUNCT
ftr-289	1573	30	the	the	DET
ftr-289	1573	31	calls	call	NOUN
ftr-289	1573	32	should	should	AUX
ftr-289	1573	33	not	not	PART
ftr-289	1573	34	merit	merit	VERB
ftr-289	1573	35	much	much	ADJ
ftr-289	1573	36	of	of	ADP
ftr-289	1573	37	a	a	DET
ftr-289	1573	38	response	response	NOUN
ftr-289	1573	39	.	.	PUNCT
ftr-289	1574	1	265	265	NUM
ftr-289	1574	2	in	in	ADP
ftr-289	1574	3	terms	term	NOUN
ftr-289	1574	4	of	of	ADP
ftr-289	1574	5	defending	defend	VERB
ftr-289	1574	6	the	the	DET
ftr-289	1574	7	program	program	NOUN
ftr-289	1574	8	,	,	PUNCT
ftr-289	1574	9	to	to	ADP
ftr-289	1574	10	the	the	DET
ftr-289	1574	11	extent	extent	NOUN
ftr-289	1574	12	that	that	SCONJ
ftr-289	1574	13	nodes	node	NOUN
ftr-289	1574	14	of	of	ADP
ftr-289	1574	15	noncompliance	noncompliance	NOUN
ftr-289	1574	16	can	can	AUX
ftr-289	1574	17	be	be	AUX
ftr-289	1574	18	identified	identify	VERB
ftr-289	1574	19	,	,	PUNCT
ftr-289	1574	20	the	the	DET
ftr-289	1574	21	irs	irs	PROPN
ftr-289	1574	22	can	can	AUX
ftr-289	1574	23	explain	explain	VERB
ftr-289	1574	24	that	that	SCONJ
ftr-289	1574	25	enforcement	enforcement	NOUN
ftr-289	1574	26	projects	project	NOUN
ftr-289	1574	27	are	be	AUX
ftr-289	1574	28	determined	determined	ADJ
ftr-289	1574	29	efforts	effort	NOUN
ftr-289	1574	30	against	against	ADP
ftr-289	1574	31	particularly	particularly	ADV
ftr-289	1574	32	noncompliant	noncompliant	ADJ
ftr-289	1574	33	groups	group	NOUN
ftr-289	1574	34	of	of	ADP
ftr-289	1574	35	taxpayers	taxpayer	NOUN
ftr-289	1574	36	.	.	PUNCT
ftr-289	1575	1	the	the	DET
ftr-289	1575	2	irs	irs	PROPN
ftr-289	1575	3	could	could	AUX
ftr-289	1575	4	explain	explain	VERB
ftr-289	1575	5	that	that	SCONJ
ftr-289	1575	6	it	it	PRON
ftr-289	1575	7	had	have	AUX
ftr-289	1575	8	gone	go	VERB
ftr-289	1575	9	through	through	ADP
ftr-289	1575	10	extensive	extensive	ADJ
ftr-289	1575	11	analysis	analysis	NOUN
ftr-289	1575	12	in	in	ADP
ftr-289	1575	13	deciding	decide	VERB
ftr-289	1575	14	which	which	DET
ftr-289	1575	15	subsectors	subsector	NOUN
ftr-289	1575	16	were	be	AUX
ftr-289	1575	17	most	most	ADV
ftr-289	1575	18	noncompliant	noncompliant	ADJ
ftr-289	1575	19	and	and	CCONJ
ftr-289	1575	20	therefore	therefore	ADV
ftr-289	1575	21	would	would	AUX
ftr-289	1575	22	be	be	AUX
ftr-289	1575	23	subject	subject	ADJ
ftr-289	1575	24	to	to	ADP
ftr-289	1575	25	enforcement	enforcement	NOUN
ftr-289	1575	26	projects	project	NOUN
ftr-289	1575	27	at	at	ADP
ftr-289	1575	28	any	any	DET
ftr-289	1575	29	given	give	VERB
ftr-289	1575	30	time	time	NOUN
ftr-289	1575	31	.	.	PUNCT
ftr-289	1576	1	266	266	NUM
ftr-289	1576	2	doing	do	VERB
ftr-289	1576	3	so	so	ADV
ftr-289	1576	4	may	may	AUX
ftr-289	1576	5	weaken	weaken	VERB
ftr-289	1576	6	adverse	adverse	ADJ
ftr-289	1576	7	reaction	reaction	NOUN
ftr-289	1576	8	by	by	ADP
ftr-289	1576	9	the	the	DET
ftr-289	1576	10	public	public	NOUN
ftr-289	1576	11	,	,	PUNCT
ftr-289	1576	12	but	but	CCONJ
ftr-289	1576	13	not	not	PART
ftr-289	1576	14	provide	provide	VERB
ftr-289	1576	15	so	so	ADV
ftr-289	1576	16	much	much	ADJ
ftr-289	1576	17	information	information	NOUN
ftr-289	1576	18	so	so	SCONJ
ftr-289	1576	19	as	as	SCONJ
ftr-289	1576	20	to	to	PART
ftr-289	1576	21	inoculate	inoculate	VERB
ftr-289	1576	22	any	any	DET
ftr-289	1576	23	cash	cash	NOUN
ftr-289	1576	24	businesses	business	NOUN
ftr-289	1576	25	subsector	subsector	NOUN
ftr-289	1576	26	from	from	ADP
ftr-289	1576	27	concentrated	concentrated	ADJ
ftr-289	1576	28	enforcement	enforcement	NOUN
ftr-289	1576	29	.	.	PUNCT
ftr-289	1577	1	on	on	ADP
ftr-289	1577	2	the	the	DET
ftr-289	1577	3	other	other	ADJ
ftr-289	1577	4	hand	hand	NOUN
ftr-289	1577	5	,	,	PUNCT
ftr-289	1577	6	some	some	PRON
ftr-289	1577	7	might	might	AUX
ftr-289	1577	8	have	have	VERB
ftr-289	1577	9	deeper	deep	ADJ
ftr-289	1577	10	concerns	concern	NOUN
ftr-289	1577	11	about	about	ADP
ftr-289	1577	12	concentrated	concentrated	ADJ
ftr-289	1577	13	enforcement	enforcement	NOUN
ftr-289	1577	14	as	as	SCONJ
ftr-289	1577	15	it	it	PRON
ftr-289	1577	16	relates	relate	VERB
ftr-289	1577	17	to	to	ADP
ftr-289	1577	18	administration	administration	NOUN
ftr-289	1577	19	of	of	ADP
ftr-289	1577	20	the	the	DET
ftr-289	1577	21	law	law	NOUN
ftr-289	1577	22	.	.	PUNCT
ftr-289	1578	1	in	in	ADP
ftr-289	1578	2	particular	particular	ADJ
ftr-289	1578	3	,	,	PUNCT
ftr-289	1578	4	one	one	PRON
ftr-289	1578	5	might	might	AUX
ftr-289	1578	6	reasonably	reasonably	ADV
ftr-289	1578	7	worry	worry	VERB
ftr-289	1578	8	about	about	ADP
ftr-289	1578	9	the	the	DET
ftr-289	1578	10	impact	impact	NOUN
ftr-289	1578	11	of	of	ADP
ftr-289	1578	12	concentrated	concentrated	ADJ
ftr-289	1578	13	enforcement	enforcement	NOUN
ftr-289	1578	14	on	on	ADP
ftr-289	1578	15	compliant	compliant	ADJ
ftr-289	1578	16	taxpayers	taxpayer	NOUN
ftr-289	1578	17	who	who	PRON
ftr-289	1578	18	are	be	AUX
ftr-289	1578	19	nonetheless	nonetheless	ADV
ftr-289	1578	20	part	part	NOUN
ftr-289	1578	21	of	of	ADP
ftr-289	1578	22	an	an	DET
ftr-289	1578	23	enforcement	enforcement	NOUN
ftr-289	1578	24	project	project	NOUN
ftr-289	1578	25	.	.	PUNCT
ftr-289	1579	1	this	this	DET
ftr-289	1579	2	concern	concern	NOUN
ftr-289	1579	3	is	be	AUX
ftr-289	1579	4	far	far	ADV
ftr-289	1579	5	from	from	ADP
ftr-289	1579	6	straightforward	straightforward	NOUN
ftr-289	1579	7	.	.	PUNCT
ftr-289	1580	1	such	such	ADJ
ftr-289	1580	2	taxpayers	taxpayer	NOUN
ftr-289	1580	3	may	may	AUX
ftr-289	1580	4	feel	feel	VERB
ftr-289	1580	5	a	a	DET
ftr-289	1580	6	fair	fair	ADJ
ftr-289	1580	7	amount	amount	NOUN
ftr-289	1580	8	of	of	ADP
ftr-289	1580	9	distress	distress	NOUN
ftr-289	1580	10	regarding	regard	VERB
ftr-289	1580	11	the	the	DET
ftr-289	1580	12	prospect	prospect	NOUN
ftr-289	1580	13	of	of	ADP
ftr-289	1580	14	being	be	AUX
ftr-289	1580	15	subject	subject	ADJ
ftr-289	1580	16	to	to	ADP
ftr-289	1580	17	an	an	DET
ftr-289	1580	18	enforcement	enforcement	NOUN
ftr-289	1580	19	project	project	NOUN
ftr-289	1580	20	,	,	PUNCT
ftr-289	1580	21	even	even	ADV
ftr-289	1580	22	if	if	SCONJ
ftr-289	1580	23	they	they	PRON
ftr-289	1580	24	are	be	AUX
ftr-289	1580	25	fully	fully	ADV
ftr-289	1580	26	compliant	compliant	ADJ
ftr-289	1580	27	.	.	PUNCT
ftr-289	1581	1	however	however	ADV
ftr-289	1581	2	,	,	PUNCT
ftr-289	1581	3	to	to	ADP
ftr-289	1581	4	the	the	DET
ftr-289	1581	5	extent	extent	NOUN
ftr-289	1581	6	that	that	SCONJ
ftr-289	1581	7	concentrated	concentrated	ADJ
ftr-289	1581	8	enforcement	enforcement	NOUN
ftr-289	1581	9	ensures	ensure	VERB
ftr-289	1581	10	significantly	significantly	ADV
ftr-289	1581	11	greater	great	ADJ
ftr-289	1581	12	compliance	compliance	NOUN
ftr-289	1581	13	,	,	PUNCT
ftr-289	1581	14	that	that	SCONJ
ftr-289	1581	15	significantly	significantly	ADV
ftr-289	1581	16	greater	great	ADJ
ftr-289	1581	17	compliance	compliance	NOUN
ftr-289	1581	18	may	may	AUX
ftr-289	1581	19	outweigh	outweigh	VERB
ftr-289	1581	20	the	the	DET
ftr-289	1581	21	prospect	prospect	NOUN
ftr-289	1581	22	of	of	ADP
ftr-289	1581	23	such	such	ADJ
ftr-289	1581	24	taxpayer	taxpayer	NOUN
ftr-289	1581	25	distress	distress	NOUN
ftr-289	1581	26	.	.	PUNCT
ftr-289	1582	1	greater	great	ADJ
ftr-289	1582	2	compliance	compliance	NOUN
ftr-289	1582	3	can	can	AUX
ftr-289	1582	4	ensure	ensure	VERB
ftr-289	1582	5	greater	great	ADJ
ftr-289	1582	6	fairness	fairness	NOUN
ftr-289	1582	7	in	in	ADP
ftr-289	1582	8	relative	relative	ADJ
ftr-289	1582	9	tax	tax	NOUN
ftr-289	1582	10	burdens	burden	NOUN
ftr-289	1582	11	and	and	CCONJ
ftr-289	1582	12	provide	provide	VERB
ftr-289	1582	13	compliant	compliant	ADJ
ftr-289	1582	14	taxpayers	taxpayer	NOUN
ftr-289	1582	15	a	a	DET
ftr-289	1582	16	greater	great	ADJ
ftr-289	1582	17	opportunity	opportunity	NOUN
ftr-289	1582	18	to	to	ADP
ftr-289	1582	19	&	&	CCONJ
ftr-289	1582	20	grayson	grayson	PROPN
ftr-289	1582	21	m.p	m.p	PROPN
ftr-289	1582	22	.	.	PROPN
ftr-289	1582	23	mccouch	mccouch	PROPN
ftr-289	1582	24	,	,	PUNCT
ftr-289	1582	25	turning	turn	VERB
ftr-289	1582	26	slogans	slogan	NOUN
ftr-289	1582	27	into	into	ADP
ftr-289	1582	28	tax	tax	NOUN
ftr-289	1582	29	policy	policy	NOUN
ftr-289	1582	30	,	,	PUNCT
ftr-289	1582	31	27	27	NUM
ftr-289	1582	32	va	va	NOUN
ftr-289	1582	33	.	.	PUNCT
ftr-289	1582	34	tax	tax	PROPN
ftr-289	1582	35	rev	rev	PROPN
ftr-289	1582	36	.	.	PROPN
ftr-289	1582	37	747	747	NUM
ftr-289	1582	38	,	,	PUNCT
ftr-289	1582	39	754–55	754–55	NUM
ftr-289	1582	40	(	(	PUNCT
ftr-289	1582	41	2008	2008	NUM
ftr-289	1582	42	)	)	PUNCT
ftr-289	1582	43	.	.	PUNCT
ftr-289	1583	1	264	264	X
ftr-289	1583	2	.	.	PUNCT
ftr-289	1583	3	cf	cf	NOUN
ftr-289	1583	4	.	.	PUNCT
ftr-289	1584	1	roy	roy	PROPN
ftr-289	1584	2	bahl	bahl	PROPN
ftr-289	1584	3	,	,	PUNCT
ftr-289	1584	4	reaching	reach	VERB
ftr-289	1584	5	the	the	DET
ftr-289	1584	6	hardest	hard	ADJ
ftr-289	1584	7	to	to	PART
ftr-289	1584	8	tax	tax	VERB
ftr-289	1584	9	:	:	PUNCT
ftr-289	1584	10	consequences	consequence	NOUN
ftr-289	1584	11	and	and	CCONJ
ftr-289	1584	12	possibilities	possibility	NOUN
ftr-289	1584	13	,	,	PUNCT
ftr-289	1584	14	in	in	ADP
ftr-289	1584	15	taxing	tax	VERB
ftr-289	1584	16	the	the	DET
ftr-289	1584	17	hard	hard	ADJ
ftr-289	1584	18	-	-	PUNCT
ftr-289	1584	19	to	to	ADP
ftr-289	1584	20	-	-	PUNCT
ftr-289	1584	21	tax	tax	NOUN
ftr-289	1584	22	,	,	PUNCT
ftr-289	1584	23	supra	supra	ADJ
ftr-289	1584	24	note	note	NOUN
ftr-289	1584	25	40	40	NUM
ftr-289	1584	26	,	,	PUNCT
ftr-289	1584	27	at	at	ADP
ftr-289	1584	28	337	337	NUM
ftr-289	1584	29	,	,	PUNCT
ftr-289	1584	30	354	354	NUM
ftr-289	1584	31	(	(	PUNCT
ftr-289	1584	32	stating	state	VERB
ftr-289	1584	33	in	in	ADP
ftr-289	1584	34	concluding	conclude	VERB
ftr-289	1584	35	remarks	remark	NOUN
ftr-289	1584	36	on	on	ADP
ftr-289	1584	37	volume	volume	NOUN
ftr-289	1584	38	regarding	regard	VERB
ftr-289	1584	39	the	the	DET
ftr-289	1584	40	“	"	PUNCT
ftr-289	1584	41	hard	hard	ADJ
ftr-289	1584	42	-	-	PUNCT
ftr-289	1584	43	to	to	ADP
ftr-289	1584	44	-	-	PUNCT
ftr-289	1584	45	tax	tax	NOUN
ftr-289	1584	46	”	"	PUNCT
ftr-289	1584	47	that	that	SCONJ
ftr-289	1584	48	“	"	PUNCT
ftr-289	1584	49	everything	everything	PRON
ftr-289	1584	50	depends	depend	VERB
ftr-289	1584	51	on	on	ADP
ftr-289	1584	52	the	the	DET
ftr-289	1584	53	willingness	willingness	NOUN
ftr-289	1584	54	of	of	ADP
ftr-289	1584	55	the	the	DET
ftr-289	1584	56	government	government	NOUN
ftr-289	1584	57	to	to	PART
ftr-289	1584	58	enforce	enforce	VERB
ftr-289	1584	59	the	the	DET
ftr-289	1584	60	tax	tax	NOUN
ftr-289	1584	61	system	system	NOUN
ftr-289	1584	62	”	"	PUNCT
ftr-289	1584	63	)	)	PUNCT
ftr-289	1584	64	.	.	PUNCT
ftr-289	1585	1	265	265	NUM
ftr-289	1585	2	.	.	PUNCT
ftr-289	1586	1	cf	cf	NOUN
ftr-289	1586	2	.	.	PUNCT
ftr-289	1587	1	adams	adams	PROPN
ftr-289	1587	2	&	&	CCONJ
ftr-289	1587	3	webley	webley	PROPN
ftr-289	1587	4	,	,	PUNCT
ftr-289	1587	5	vat	vat	NOUN
ftr-289	1587	6	compliance	compliance	NOUN
ftr-289	1587	7	in	in	ADP
ftr-289	1587	8	the	the	DET
ftr-289	1587	9	uk	uk	PROPN
ftr-289	1587	10	,	,	PUNCT
ftr-289	1587	11	supra	supra	PROPN
ftr-289	1587	12	note	note	PROPN
ftr-289	1587	13	195	195	NUM
ftr-289	1587	14	,	,	PUNCT
ftr-289	1587	15	at	at	ADP
ftr-289	1587	16	205–07	205–07	NUM
ftr-289	1587	17	(	(	PUNCT
ftr-289	1587	18	reporting	report	VERB
ftr-289	1587	19	from	from	ADP
ftr-289	1587	20	interviews	interview	NOUN
ftr-289	1587	21	with	with	ADP
ftr-289	1587	22	small	small	ADJ
ftr-289	1587	23	business	business	NOUN
ftr-289	1587	24	proprietors	proprietor	NOUN
ftr-289	1587	25	in	in	ADP
ftr-289	1587	26	the	the	DET
ftr-289	1587	27	united	united	ADJ
ftr-289	1587	28	kingdom	kingdom	PROPN
ftr-289	1587	29	that	that	PRON
ftr-289	1587	30	most	most	ADV
ftr-289	1587	31	believed	believe	VERB
ftr-289	1587	32	strong	strong	ADJ
ftr-289	1587	33	agency	agency	NOUN
ftr-289	1587	34	powers	power	NOUN
ftr-289	1587	35	were	be	AUX
ftr-289	1587	36	necessary	necessary	ADJ
ftr-289	1587	37	for	for	ADP
ftr-289	1587	38	compliance	compliance	NOUN
ftr-289	1587	39	)	)	PUNCT
ftr-289	1587	40	.	.	PUNCT
ftr-289	1588	1	266	266	NUM
ftr-289	1588	2	.	.	PUNCT
ftr-289	1589	1	cf	cf	NOUN
ftr-289	1589	2	.	.	PUNCT
ftr-289	1590	1	factors	factor	NOUN
ftr-289	1590	2	influencing	influence	VERB
ftr-289	1590	3	voluntary	voluntary	ADJ
ftr-289	1590	4	compliance	compliance	NOUN
ftr-289	1590	5	,	,	PUNCT
ftr-289	1590	6	supra	supra	PROPN
ftr-289	1590	7	note	note	NOUN
ftr-289	1590	8	201	201	NUM
ftr-289	1590	9	(	(	PUNCT
ftr-289	1590	10	using	use	VERB
ftr-289	1590	11	dif	dif	ADV
ftr-289	1590	12	analysis	analysis	NOUN
ftr-289	1590	13	to	to	PART
ftr-289	1590	14	identify	identify	VERB
ftr-289	1590	15	low	low	ADJ
ftr-289	1590	16	-	-	PUNCT
ftr-289	1590	17	compliance	compliance	NOUN
ftr-289	1590	18	communities	community	NOUN
ftr-289	1590	19	)	)	PUNCT
ftr-289	1590	20	.	.	PUNCT
ftr-289	1591	1	this	this	DET
ftr-289	1591	2	report	report	NOUN
ftr-289	1591	3	was	be	AUX
ftr-289	1591	4	able	able	ADJ
ftr-289	1591	5	to	to	PART
ftr-289	1591	6	identify	identify	VERB
ftr-289	1591	7	low	low	ADJ
ftr-289	1591	8	-	-	PUNCT
ftr-289	1591	9	compliance	compliance	NOUN
ftr-289	1591	10	communities	community	NOUN
ftr-289	1591	11	by	by	ADP
ftr-289	1591	12	geography	geography	NOUN
ftr-289	1591	13	and	and	CCONJ
ftr-289	1591	14	to	to	PART
ftr-289	1591	15	identify	identify	VERB
ftr-289	1591	16	industry	industry	NOUN
ftr-289	1591	17	groups	group	NOUN
ftr-289	1591	18	with	with	ADP
ftr-289	1591	19	high	high	ADJ
ftr-289	1591	20	noncompliance	noncompliance	NOUN
ftr-289	1591	21	.	.	PUNCT
ftr-289	1592	1	see	see	VERB
ftr-289	1592	2	i	i	PRON
ftr-289	1592	3	d.	d.	PROPN
ftr-289	1592	4	at	at	ADP
ftr-289	1592	5	23	23	NUM
ftr-289	1592	6	(	(	PUNCT
ftr-289	1592	7	identifying	identify	VERB
ftr-289	1592	8	industries	industry	NOUN
ftr-289	1592	9	that	that	PRON
ftr-289	1592	10	tended	tend	VERB
ftr-289	1592	11	to	to	PART
ftr-289	1592	12	be	be	AUX
ftr-289	1592	13	noncompliant	noncompliant	ADJ
ftr-289	1592	14	)	)	PUNCT
ftr-289	1592	15	,	,	PUNCT
ftr-289	1592	16	31	31	NUM
ftr-289	1592	17	(	(	PUNCT
ftr-289	1592	18	mapping	map	VERB
ftr-289	1592	19	low	low	ADJ
ftr-289	1592	20	-	-	PUNCT
ftr-289	1592	21	compliance	compliance	NOUN
ftr-289	1592	22	communities	community	NOUN
ftr-289	1592	23	based	base	VERB
ftr-289	1592	24	on	on	ADP
ftr-289	1592	25	geography	geography	NOUN
ftr-289	1592	26	)	)	PUNCT
ftr-289	1592	27	.	.	PUNCT
ftr-289	1593	1	2014	2014	NUM
ftr-289	1593	2	]	]	PUNCT
ftr-289	1593	3	concentrated	concentrated	ADJ
ftr-289	1593	4	enforcement	enforcement	NOUN
ftr-289	1593	5	391	391	NUM
ftr-289	1593	6	compete	compete	NOUN
ftr-289	1593	7	in	in	ADP
ftr-289	1593	8	markets	market	NOUN
ftr-289	1593	9	they	they	PRON
ftr-289	1593	10	might	might	AUX
ftr-289	1593	11	otherwise	otherwise	ADV
ftr-289	1593	12	be	be	AUX
ftr-289	1593	13	priced	price	VERB
ftr-289	1593	14	out	out	ADP
ftr-289	1593	15	of	of	ADP
ftr-289	1593	16	.	.	PUNCT
ftr-289	1594	1	267	267	NUM
ftr-289	1594	2	government	government	NOUN
ftr-289	1594	3	officials	official	NOUN
ftr-289	1594	4	can	can	AUX
ftr-289	1594	5	emphasize	emphasize	VERB
ftr-289	1594	6	that	that	SCONJ
ftr-289	1594	7	concentrated	concentrated	ADJ
ftr-289	1594	8	enforcement	enforcement	NOUN
ftr-289	1594	9	is	be	AUX
ftr-289	1594	10	an	an	DET
ftr-289	1594	11	important	important	ADJ
ftr-289	1594	12	means	mean	NOUN
ftr-289	1594	13	of	of	ADP
ftr-289	1594	14	ensuring	ensure	VERB
ftr-289	1594	15	that	that	SCONJ
ftr-289	1594	16	taxpayers	taxpayer	NOUN
ftr-289	1594	17	pay	pay	VERB
ftr-289	1594	18	their	their	PRON
ftr-289	1594	19	tax	tax	NOUN
ftr-289	1594	20	obligations	obligation	NOUN
ftr-289	1594	21	and	and	CCONJ
ftr-289	1594	22	that	that	SCONJ
ftr-289	1594	23	it	it	PRON
ftr-289	1594	24	is	be	AUX
ftr-289	1594	25	designed	design	VERB
ftr-289	1594	26	to	to	PART
ftr-289	1594	27	root	root	VERB
ftr-289	1594	28	out	out	ADP
ftr-289	1594	29	tax	tax	NOUN
ftr-289	1594	30	evasion	evasion	NOUN
ftr-289	1594	31	,	,	PUNCT
ftr-289	1594	32	not	not	PART
ftr-289	1594	33	honest	honest	ADJ
ftr-289	1594	34	taxpayers	taxpayer	NOUN
ftr-289	1594	35	.	.	PUNCT
ftr-289	1595	1	268	268	NUM
ftr-289	1595	2	the	the	DET
ftr-289	1595	3	irs	irs	PROPN
ftr-289	1595	4	could	could	AUX
ftr-289	1595	5	also	also	ADV
ftr-289	1595	6	indicate	indicate	VERB
ftr-289	1595	7	that	that	SCONJ
ftr-289	1595	8	,	,	PUNCT
ftr-289	1595	9	even	even	ADV
ftr-289	1595	10	for	for	ADP
ftr-289	1595	11	taxpayers	taxpayer	NOUN
ftr-289	1595	12	in	in	ADP
ftr-289	1595	13	subsectors	subsector	NOUN
ftr-289	1595	14	subject	subject	ADJ
ftr-289	1595	15	to	to	ADP
ftr-289	1595	16	enforcement	enforcement	NOUN
ftr-289	1595	17	projects	project	NOUN
ftr-289	1595	18	,	,	PUNCT
ftr-289	1595	19	if	if	SCONJ
ftr-289	1595	20	they	they	PRON
ftr-289	1595	21	are	be	AUX
ftr-289	1595	22	compliant	compliant	ADJ
ftr-289	1595	23	,	,	PUNCT
ftr-289	1595	24	then	then	ADV
ftr-289	1595	25	they	they	PRON
ftr-289	1595	26	will	will	AUX
ftr-289	1595	27	not	not	PART
ftr-289	1595	28	be	be	AUX
ftr-289	1595	29	subject	subject	ADJ
ftr-289	1595	30	to	to	ADP
ftr-289	1595	31	enforcement	enforcement	NOUN
ftr-289	1595	32	penalties	penalty	NOUN
ftr-289	1595	33	.	.	PUNCT
ftr-289	1596	1	indeed	indeed	ADV
ftr-289	1596	2	,	,	PUNCT
ftr-289	1596	3	to	to	ADP
ftr-289	1596	4	the	the	DET
ftr-289	1596	5	extent	extent	NOUN
ftr-289	1596	6	that	that	SCONJ
ftr-289	1596	7	the	the	DET
ftr-289	1596	8	irs	irs	PROPN
ftr-289	1596	9	continues	continue	VERB
ftr-289	1596	10	to	to	PART
ftr-289	1596	11	focus	focus	VERB
ftr-289	1596	12	on	on	ADP
ftr-289	1596	13	taxpayers	taxpayer	NOUN
ftr-289	1596	14	in	in	ADP
ftr-289	1596	15	a	a	DET
ftr-289	1596	16	given	give	VERB
ftr-289	1596	17	enforcement	enforcement	NOUN
ftr-289	1596	18	project	project	NOUN
ftr-289	1596	19	based	base	VERB
ftr-289	1596	20	on	on	ADP
ftr-289	1596	21	“	"	PUNCT
ftr-289	1596	22	worst	bad	ADJ
ftr-289	1596	23	-	-	PUNCT
ftr-289	1596	24	first	first	ADJ
ftr-289	1596	25	”	"	PUNCT
ftr-289	1596	26	methodologies	methodology	NOUN
ftr-289	1596	27	,	,	PUNCT
ftr-289	1596	28	compliant	compliant	ADJ
ftr-289	1596	29	taxpayers	taxpayer	NOUN
ftr-289	1596	30	may	may	AUX
ftr-289	1596	31	not	not	PART
ftr-289	1596	32	even	even	ADV
ftr-289	1596	33	be	be	AUX
ftr-289	1596	34	subject	subject	ADJ
ftr-289	1596	35	to	to	ADP
ftr-289	1596	36	scrutiny	scrutiny	NOUN
ftr-289	1596	37	.	.	PUNCT
ftr-289	1597	1	even	even	ADV
ftr-289	1597	2	more	more	ADV
ftr-289	1597	3	broadly	broadly	ADV
ftr-289	1597	4	,	,	PUNCT
ftr-289	1597	5	concentrated	concentrated	ADJ
ftr-289	1597	6	enforcement	enforcement	NOUN
ftr-289	1597	7	may	may	AUX
ftr-289	1597	8	raise	raise	VERB
ftr-289	1597	9	questions	question	NOUN
ftr-289	1597	10	about	about	ADP
ftr-289	1597	11	when	when	SCONJ
ftr-289	1597	12	it	it	PRON
ftr-289	1597	13	is	be	AUX
ftr-289	1597	14	justifiable	justifiable	ADJ
ftr-289	1597	15	for	for	SCONJ
ftr-289	1597	16	a	a	DET
ftr-289	1597	17	tax	tax	NOUN
ftr-289	1597	18	enforcement	enforcement	NOUN
ftr-289	1597	19	agency	agency	NOUN
ftr-289	1597	20	to	to	PART
ftr-289	1597	21	engage	engage	VERB
ftr-289	1597	22	in	in	ADP
ftr-289	1597	23	innovative	innovative	ADJ
ftr-289	1597	24	compliance	compliance	NOUN
ftr-289	1597	25	campaigns	campaign	NOUN
ftr-289	1597	26	,	,	PUNCT
ftr-289	1597	27	rather	rather	ADV
ftr-289	1597	28	than	than	SCONJ
ftr-289	1597	29	simply	simply	ADV
ftr-289	1597	30	act	act	VERB
ftr-289	1597	31	as	as	ADP
ftr-289	1597	32	a	a	DET
ftr-289	1597	33	revenue	revenue	NOUN
ftr-289	1597	34	collection	collection	NOUN
ftr-289	1597	35	agency	agency	NOUN
ftr-289	1597	36	.	.	PUNCT
ftr-289	1598	1	269	269	NUM
ftr-289	1598	2	however	however	ADV
ftr-289	1598	3	,	,	PUNCT
ftr-289	1598	4	this	this	DET
ftr-289	1598	5	last	last	ADJ
ftr-289	1598	6	,	,	PUNCT
ftr-289	1598	7	intriguing	intriguing	ADJ
ftr-289	1598	8	question	question	NOUN
ftr-289	1598	9	can	can	AUX
ftr-289	1598	10	be	be	AUX
ftr-289	1598	11	left	leave	VERB
ftr-289	1598	12	for	for	ADP
ftr-289	1598	13	another	another	DET
ftr-289	1598	14	day	day	NOUN
ftr-289	1598	15	.	.	PUNCT
ftr-289	1599	1	this	this	DET
ftr-289	1599	2	article	article	NOUN
ftr-289	1599	3	has	have	AUX
ftr-289	1599	4	made	make	VERB
ftr-289	1599	5	the	the	DET
ftr-289	1599	6	case	case	NOUN
ftr-289	1599	7	that	that	SCONJ
ftr-289	1599	8	,	,	PUNCT
ftr-289	1599	9	under	under	ADP
ftr-289	1599	10	certain	certain	ADJ
ftr-289	1599	11	circumstances	circumstance	NOUN
ftr-289	1599	12	,	,	PUNCT
ftr-289	1599	13	concentrated	concentrated	ADJ
ftr-289	1599	14	enforcement	enforcement	NOUN
ftr-289	1599	15	can	can	AUX
ftr-289	1599	16	increase	increase	VERB
ftr-289	1599	17	tax	tax	NOUN
ftr-289	1599	18	compliance	compliance	NOUN
ftr-289	1599	19	,	,	PUNCT
ftr-289	1599	20	and	and	CCONJ
ftr-289	1599	21	has	have	AUX
ftr-289	1599	22	fleshed	flesh	VERB
ftr-289	1599	23	out	out	ADP
ftr-289	1599	24	how	how	SCONJ
ftr-289	1599	25	concentrated	concentrated	ADJ
ftr-289	1599	26	enforcement	enforcement	NOUN
ftr-289	1599	27	might	might	AUX
ftr-289	1599	28	apply	apply	VERB
ftr-289	1599	29	to	to	ADP
ftr-289	1599	30	the	the	DET
ftr-289	1599	31	particularly	particularly	ADV
ftr-289	1599	32	problematic	problematic	ADJ
ftr-289	1599	33	cash	cash	NOUN
ftr-289	1599	34	business	business	NOUN
ftr-289	1599	35	tax	tax	NOUN
ftr-289	1599	36	sector	sector	NOUN
ftr-289	1599	37	.	.	PUNCT
ftr-289	1600	1	considering	consider	VERB
ftr-289	1600	2	when	when	SCONJ
ftr-289	1600	3	concentrated	concentrated	ADJ
ftr-289	1600	4	enforcement	enforcement	NOUN
ftr-289	1600	5	might	might	AUX
ftr-289	1600	6	increase	increase	VERB
ftr-289	1600	7	compliance	compliance	NOUN
ftr-289	1600	8	is	be	AUX
ftr-289	1600	9	a	a	DET
ftr-289	1600	10	pressing	press	VERB
ftr-289	1600	11	question	question	NOUN
ftr-289	1600	12	in	in	ADP
ftr-289	1600	13	light	light	NOUN
ftr-289	1600	14	of	of	ADP
ftr-289	1600	15	the	the	DET
ftr-289	1600	16	project	project	NOUN
ftr-289	1600	17	-	-	PUNCT
ftr-289	1600	18	based	base	VERB
ftr-289	1600	19	enforcement	enforcement	NOUN
ftr-289	1600	20	that	that	PRON
ftr-289	1600	21	exists	exist	VERB
ftr-289	1600	22	in	in	ADP
ftr-289	1600	23	practice	practice	NOUN
ftr-289	1600	24	.	.	PUNCT
ftr-289	1601	1	by	by	ADP
ftr-289	1601	2	considering	consider	VERB
ftr-289	1601	3	the	the	DET
ftr-289	1601	4	compliance	compliance	NOUN
ftr-289	1601	5	benefits	benefit	NOUN
ftr-289	1601	6	of	of	ADP
ftr-289	1601	7	concentrated	concentrated	ADJ
ftr-289	1601	8	enforcement	enforcement	NOUN
ftr-289	1601	9	,	,	PUNCT
ftr-289	1601	10	this	this	DET
ftr-289	1601	11	article	article	NOUN
ftr-289	1601	12	has	have	AUX
ftr-289	1601	13	taken	take	VERB
ftr-289	1601	14	the	the	DET
ftr-289	1601	15	first	first	ADJ
ftr-289	1601	16	,	,	PUNCT
ftr-289	1601	17	but	but	CCONJ
ftr-289	1601	18	certainly	certainly	ADV
ftr-289	1601	19	not	not	PART
ftr-289	1601	20	the	the	DET
ftr-289	1601	21	last	last	ADJ
ftr-289	1601	22	,	,	PUNCT
ftr-289	1601	23	step	step	NOUN
ftr-289	1601	24	in	in	ADP
ftr-289	1601	25	evaluating	evaluate	VERB
ftr-289	1601	26	concentrated	concentrated	ADJ
ftr-289	1601	27	enforcement	enforcement	NOUN
ftr-289	1601	28	.	.	PUNCT
ftr-289	1602	1	future	future	ADJ
ftr-289	1602	2	work	work	NOUN
ftr-289	1602	3	and	and	CCONJ
ftr-289	1602	4	experimentation	experimentation	NOUN
ftr-289	1602	5	should	should	AUX
ftr-289	1602	6	follow	follow	VERB
ftr-289	1602	7	.	.	PUNCT
ftr-289	1603	1	267	267	X
ftr-289	1603	2	.	.	PUNCT
ftr-289	1604	1	see	see	VERB
ftr-289	1604	2	bankman	bankman	NOUN
ftr-289	1604	3	,	,	PUNCT
ftr-289	1604	4	eight	eight	NUM
ftr-289	1604	5	truths	truth	NOUN
ftr-289	1604	6	,	,	PUNCT
ftr-289	1604	7	supra	supra	PROPN
ftr-289	1604	8	note	note	NOUN
ftr-289	1604	9	219	219	NUM
ftr-289	1604	10	,	,	PUNCT
ftr-289	1604	11	at	at	ADP
ftr-289	1604	12	507–08	507–08	PROPN
ftr-289	1604	13	(	(	PUNCT
ftr-289	1604	14	describing	describe	VERB
ftr-289	1604	15	consumers	consumer	NOUN
ftr-289	1604	16	,	,	PUNCT
ftr-289	1604	17	rather	rather	ADV
ftr-289	1604	18	than	than	ADP
ftr-289	1604	19	cash	cash	NOUN
ftr-289	1604	20	business	business	NOUN
ftr-289	1604	21	tax	tax	NOUN
ftr-289	1604	22	evaders	evader	NOUN
ftr-289	1604	23	,	,	PUNCT
ftr-289	1604	24	as	as	ADP
ftr-289	1604	25	beneficiaries	beneficiary	NOUN
ftr-289	1604	26	of	of	ADP
ftr-289	1604	27	evasion	evasion	NOUN
ftr-289	1604	28	)	)	PUNCT
ftr-289	1604	29	;	;	PUNCT
ftr-289	1605	1	benshalom	benshalom	NOUN
ftr-289	1605	2	,	,	PUNCT
ftr-289	1605	3	taxing	tax	VERB
ftr-289	1605	4	cash	cash	NOUN
ftr-289	1605	5	,	,	PUNCT
ftr-289	1605	6	supra	supra	PROPN
ftr-289	1605	7	note	note	NOUN
ftr-289	1605	8	181	181	NUM
ftr-289	1605	9	,	,	PUNCT
ftr-289	1605	10	at	at	ADP
ftr-289	1605	11	74	74	NUM
ftr-289	1605	12	(	(	PUNCT
ftr-289	1605	13	“	"	PUNCT
ftr-289	1605	14	[	[	X
ftr-289	1605	15	ta]x	ta]x	VERB
ftr-289	1605	16	-	-	PUNCT
ftr-289	1605	17	evasion	evasion	NOUN
ftr-289	1605	18	practices	practice	NOUN
ftr-289	1605	19	force	force	VERB
ftr-289	1605	20	otherwise	otherwise	ADV
ftr-289	1605	21	honest	honest	ADJ
ftr-289	1605	22	taxpayers	taxpayer	NOUN
ftr-289	1605	23	who	who	PRON
ftr-289	1605	24	operate	operate	VERB
ftr-289	1605	25	in	in	ADP
ftr-289	1605	26	cash	cash	NOUN
ftr-289	1605	27	-	-	PUNCT
ftr-289	1605	28	sector	sector	NOUN
ftr-289	1605	29	activities	activity	NOUN
ftr-289	1605	30	to	to	PART
ftr-289	1605	31	misreport	misreport	VERB
ftr-289	1605	32	their	their	PRON
ftr-289	1605	33	income	income	NOUN
ftr-289	1605	34	to	to	PART
ftr-289	1605	35	align	align	VERB
ftr-289	1605	36	with	with	ADP
ftr-289	1605	37	market	market	NOUN
ftr-289	1605	38	practices	practice	NOUN
ftr-289	1605	39	or	or	CCONJ
ftr-289	1605	40	to	to	PART
ftr-289	1605	41	seek	seek	VERB
ftr-289	1605	42	different	different	ADJ
ftr-289	1605	43	employment	employment	NOUN
ftr-289	1605	44	opportunities	opportunity	NOUN
ftr-289	1605	45	where	where	SCONJ
ftr-289	1605	46	they	they	PRON
ftr-289	1605	47	can	can	AUX
ftr-289	1605	48	compete	compete	VERB
ftr-289	1605	49	without	without	ADP
ftr-289	1605	50	evasion	evasion	NOUN
ftr-289	1605	51	.	.	PUNCT
ftr-289	1605	52	”	"	PUNCT
ftr-289	1605	53	)	)	PUNCT
ftr-289	1605	54	.	.	PUNCT
ftr-289	1606	1	268	268	NUM
ftr-289	1606	2	.	.	PUNCT
ftr-289	1607	1	see	see	VERB
ftr-289	1607	2	supra	supra	ADJ
ftr-289	1607	3	text	text	NOUN
ftr-289	1607	4	accompanying	accompanying	ADJ
ftr-289	1607	5	notes	note	NOUN
ftr-289	1607	6	85–86	85–86	ADJ
ftr-289	1607	7	for	for	ADP
ftr-289	1607	8	examples	example	NOUN
ftr-289	1607	9	of	of	ADP
ftr-289	1607	10	strong	strong	ADJ
ftr-289	1607	11	defenses	defense	NOUN
ftr-289	1607	12	of	of	ADP
ftr-289	1607	13	the	the	DET
ftr-289	1607	14	hmrc	hmrc	NOUN
ftr-289	1607	15	campaigns	campaign	NOUN
ftr-289	1607	16	and	and	CCONJ
ftr-289	1607	17	their	their	PRON
ftr-289	1607	18	importance	importance	NOUN
ftr-289	1607	19	in	in	ADP
ftr-289	1607	20	a	a	DET
ftr-289	1607	21	fair	fair	ADJ
ftr-289	1607	22	tax	tax	NOUN
ftr-289	1607	23	system	system	NOUN
ftr-289	1607	24	.	.	PUNCT
ftr-289	1608	1	269	269	NUM
ftr-289	1608	2	.	.	PUNCT
ftr-289	1609	1	for	for	ADP
ftr-289	1609	2	some	some	DET
ftr-289	1609	3	(	(	PUNCT
ftr-289	1609	4	preliminary	preliminary	ADJ
ftr-289	1609	5	)	)	PUNCT
ftr-289	1609	6	discussion	discussion	NOUN
ftr-289	1609	7	of	of	ADP
ftr-289	1609	8	this	this	DET
ftr-289	1609	9	issue	issue	NOUN
ftr-289	1609	10	,	,	PUNCT
ftr-289	1609	11	see	see	VERB
ftr-289	1609	12	supra	supra	PROPN
ftr-289	1609	13	note	note	PROPN
ftr-289	1609	14	107	107	NUM
ftr-289	1609	15	.	.	PUNCT