id	sid	tid	token	lemma	pos
ftr-318	1	1	florida	florida	PROPN
ftr-318	1	2	tax	tax	PROPN
ftr-318	1	3	review	review	NOUN
ftr-318	1	4	volume	volume	NOUN
ftr-318	1	5	13	13	NUM
ftr-318	1	6	2012	2012	NUM
ftr-318	1	7	number	number	NOUN
ftr-318	1	8	3	3	NUM
ftr-318	1	9	florida	florida	PROPN
ftr-318	1	10	tax	tax	NOUN
ftr-318	1	11	review	review	NOUN
ftr-318	1	12	article	article	NOUN
ftr-318	1	13	horizontal	horizontal	PROPN
ftr-318	1	14	equity	equity	PROPN
ftr-318	1	15	revisited	revisit	VERB
ftr-318	1	16	james	james	PROPN
ftr-318	1	17	repetti	repetti	PROPN
ftr-318	1	18	diane	diane	PROPN
ftr-318	1	19	ring	ring	PROPN
ftr-318	1	20	university	university	PROPN
ftr-318	1	21	of	of	ADP
ftr-318	1	22	florida	florida	PROPN
ftr-318	1	23	college	college	PROPN
ftr-318	1	24	of	of	ADP
ftr-318	1	25	law	law	PROPN
ftr-318	1	26	florida	florida	PROPN
ftr-318	1	27	tax	tax	NOUN
ftr-318	1	28	review	review	NOUN
ftr-318	1	29	volume	volume	NOUN
ftr-318	1	30	13	13	NUM
ftr-318	1	31	2012	2012	NUM
ftr-318	1	32	number	number	NOUN
ftr-318	1	33	3	3	NUM
ftr-318	1	34	article	article	NOUN
ftr-318	1	35	horizontal	horizontal	PROPN
ftr-318	1	36	equity	equity	PROPN
ftr-318	1	37	revisited	revisit	VERB
ftr-318	1	38	james	james	PROPN
ftr-318	1	39	repetti	repetti	PROPN
ftr-318	1	40	diane	diane	PROPN
ftr-318	1	41	ring	ring	PROPN
ftr-318	1	42	135	135	NUM
ftr-318	1	43	florida	florida	PROPN
ftr-318	1	44	tax	tax	NOUN
ftr-318	1	45	review	review	NOUN
ftr-318	1	46	volume	volume	NOUN
ftr-318	1	47	13	13	NUM
ftr-318	1	48	2012	2012	NUM
ftr-318	1	49	number3	number3	NOUN
ftr-318	1	50	the	the	DET
ftr-318	1	51	florida	florida	PROPN
ftr-318	1	52	tax	tax	NOUN
ftr-318	1	53	review	review	NOUN
ftr-318	1	54	is	be	AUX
ftr-318	1	55	a	a	DET
ftr-318	1	56	publication	publication	NOUN
ftr-318	1	57	of	of	ADP
ftr-318	1	58	the	the	DET
ftr-318	1	59	graduate	graduate	ADJ
ftr-318	1	60	tax	tax	NOUN
ftr-318	1	61	program	program	NOUN
ftr-318	1	62	of	of	ADP
ftr-318	1	63	the	the	DET
ftr-318	1	64	university	university	PROPN
ftr-318	1	65	of	of	ADP
ftr-318	1	66	florida	florida	PROPN
ftr-318	1	67	college	college	PROPN
ftr-318	1	68	of	of	ADP
ftr-318	1	69	law	law	NOUN
ftr-318	1	70	.	.	PUNCT
ftr-318	2	1	each	each	DET
ftr-318	2	2	volume	volume	NOUN
ftr-318	2	3	consists	consist	VERB
ftr-318	2	4	of	of	ADP
ftr-318	2	5	ten	ten	NUM
ftr-318	2	6	issues	issue	NOUN
ftr-318	2	7	published	publish	VERB
ftr-318	2	8	by	by	ADP
ftr-318	2	9	tax	tax	NOUN
ftr-318	2	10	analysts	analyst	NOUN
ftr-318	2	11	.	.	PUNCT
ftr-318	3	1	the	the	DET
ftr-318	3	2	subscription	subscription	NOUN
ftr-318	3	3	rate	rate	NOUN
ftr-318	3	4	,	,	PUNCT
ftr-318	3	5	payable	payable	ADJ
ftr-318	3	6	in	in	ADP
ftr-318	3	7	advance	advance	NOUN
ftr-318	3	8	,	,	PUNCT
ftr-318	3	9	is	be	AUX
ftr-318	3	10	$	$	SYM
ftr-318	3	11	125.00	125.00	NUM
ftr-318	3	12	per	per	ADP
ftr-318	3	13	volume	volume	NOUN
ftr-318	3	14	in	in	ADP
ftr-318	3	15	the	the	DET
ftr-318	3	16	united	united	PROPN
ftr-318	3	17	states	states	PROPN
ftr-318	3	18	and	and	CCONJ
ftr-318	3	19	$	$	SYM
ftr-318	3	20	145.00	145.00	NUM
ftr-318	3	21	per	per	ADP
ftr-318	3	22	volume	volume	NOUN
ftr-318	3	23	elsewhere	elsewhere	ADV
ftr-318	3	24	.	.	PUNCT
ftr-318	4	1	if	if	SCONJ
ftr-318	4	2	a	a	DET
ftr-318	4	3	subscription	subscription	NOUN
ftr-318	4	4	is	be	AUX
ftr-318	4	5	to	to	PART
ftr-318	4	6	be	be	AUX
ftr-318	4	7	discontinued	discontinue	VERB
ftr-318	4	8	at	at	ADP
ftr-318	4	9	expiration	expiration	NOUN
ftr-318	4	10	,	,	PUNCT
ftr-318	4	11	notice	notice	VERB
ftr-318	4	12	to	to	ADP
ftr-318	4	13	that	that	DET
ftr-318	4	14	effect	effect	NOUN
ftr-318	4	15	should	should	AUX
ftr-318	4	16	be	be	AUX
ftr-318	4	17	sent	send	VERB
ftr-318	4	18	;	;	PUNCT
ftr-318	4	19	otherwise	otherwise	ADV
ftr-318	4	20	,	,	PUNCT
ftr-318	4	21	it	it	PRON
ftr-318	4	22	will	will	AUX
ftr-318	4	23	be	be	AUX
ftr-318	4	24	automatically	automatically	ADV
ftr-318	4	25	renewed	renew	VERB
ftr-318	4	26	.	.	PUNCT
ftr-318	5	1	subscriptions	subscription	NOUN
ftr-318	5	2	and	and	CCONJ
ftr-318	5	3	changes	change	NOUN
ftr-318	5	4	of	of	ADP
ftr-318	5	5	address	address	NOUN
ftr-318	5	6	should	should	AUX
ftr-318	5	7	be	be	AUX
ftr-318	5	8	sent	send	VERB
ftr-318	5	9	to	to	ADP
ftr-318	5	10	:	:	PUNCT
ftr-318	5	11	customer	customer	NOUN
ftr-318	5	12	service	service	NOUN
ftr-318	5	13	dept	dept	NOUN
ftr-318	5	14	.	.	PUNCT
ftr-318	5	15	,	,	PUNCT
ftr-318	5	16	tax	tax	NOUN
ftr-318	5	17	analysts	analyst	NOUN
ftr-318	5	18	,	,	PUNCT
ftr-318	5	19	400	400	NUM
ftr-318	5	20	s.	s.	PROPN
ftr-318	5	21	maple	maple	PROPN
ftr-318	5	22	ave	ave	PROPN
ftr-318	5	23	,	,	PUNCT
ftr-318	5	24	suite	suite	NOUN
ftr-318	5	25	400	400	NUM
ftr-318	5	26	,	,	PUNCT
ftr-318	5	27	falls	fall	VERB
ftr-318	5	28	church	church	NOUN
ftr-318	5	29	,	,	PUNCT
ftr-318	5	30	va	va	PROPN
ftr-318	5	31	22048	22048	NUM
ftr-318	5	32	.	.	PUNCT
ftr-318	6	1	requests	request	NOUN
ftr-318	6	2	for	for	ADP
ftr-318	6	3	back	back	ADJ
ftr-318	6	4	issues	issue	NOUN
ftr-318	6	5	should	should	AUX
ftr-318	6	6	be	be	AUX
ftr-318	6	7	sent	send	VERB
ftr-318	6	8	to	to	ADP
ftr-318	6	9	:	:	PUNCT
ftr-318	6	10	william	william	PROPN
ftr-318	6	11	s.	s.	PROPN
ftr-318	6	12	hein	hein	PROPN
ftr-318	6	13	&	&	CCONJ
ftr-318	6	14	co.	co.	PROPN
ftr-318	6	15	,	,	PUNCT
ftr-318	6	16	inc	inc	PROPN
ftr-318	6	17	.	.	PROPN
ftr-318	6	18	,	,	PUNCT
ftr-318	6	19	1285	1285	NUM
ftr-318	6	20	main	main	ADJ
ftr-318	6	21	street	street	NOUN
ftr-318	6	22	,	,	PUNCT
ftr-318	6	23	buffalo	buffalo	PROPN
ftr-318	6	24	,	,	PUNCT
ftr-318	6	25	ny	ny	PROPN
ftr-318	6	26	14209	14209	NUM
ftr-318	6	27	.	.	PUNCT
ftr-318	7	1	please	please	INTJ
ftr-318	7	2	notify	notify	VERB
ftr-318	7	3	tax	tax	NOUN
ftr-318	7	4	analysts	analyst	NOUN
ftr-318	7	5	of	of	ADP
ftr-318	7	6	your	your	PRON
ftr-318	7	7	changes	change	NOUN
ftr-318	7	8	of	of	ADP
ftr-318	7	9	address	address	NOUN
ftr-318	7	10	one	one	NUM
ftr-318	7	11	month	month	NOUN
ftr-318	7	12	in	in	ADP
ftr-318	7	13	advance	advance	NOUN
ftr-318	7	14	.	.	PUNCT
ftr-318	8	1	if	if	SCONJ
ftr-318	8	2	you	you	PRON
ftr-318	8	3	have	have	VERB
ftr-318	8	4	any	any	DET
ftr-318	8	5	questions	question	NOUN
ftr-318	8	6	regarding	regard	VERB
ftr-318	8	7	a	a	DET
ftr-318	8	8	subscription	subscription	NOUN
ftr-318	8	9	,	,	PUNCT
ftr-318	8	10	you	you	PRON
ftr-318	8	11	may	may	AUX
ftr-318	8	12	call	call	VERB
ftr-318	8	13	customer	customer	NOUN
ftr-318	8	14	service	service	NOUN
ftr-318	8	15	at	at	ADP
ftr-318	8	16	(	(	PUNCT
ftr-318	8	17	352)273	352)273	NUM
ftr-318	8	18	-	-	PUNCT
ftr-318	8	19	0904	0904	NUM
ftr-318	8	20	or	or	CCONJ
ftr-318	8	21	email	email	NOUN
ftr-318	8	22	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-318	8	23	.	.	PUNCT
ftr-318	9	1	copyright	copyright	NOUN
ftr-318	9	2	©	©	PROPN
ftr-318	9	3	2012	2012	NUM
ftr-318	9	4	by	by	ADP
ftr-318	9	5	the	the	DET
ftr-318	9	6	university	university	PROPN
ftr-318	9	7	of	of	ADP
ftr-318	9	8	florida	florida	PROPN
ftr-318	9	9	florida	florida	PROPN
ftr-318	9	10	tax	tax	PROPN
ftr-318	9	11	review	review	NOUN
ftr-318	9	12	volume	volume	NOUN
ftr-318	9	13	13	13	NUM
ftr-318	9	14	2012	2012	NUM
ftr-318	9	15	number	number	NOUN
ftr-318	9	16	3	3	NUM
ftr-318	9	17	editor	editor	NOUN
ftr-318	9	18	-	-	PUNCT
ftr-318	9	19	in	in	ADP
ftr-318	9	20	-	-	PUNCT
ftr-318	9	21	chief	chief	NOUN
ftr-318	9	22	martin	martin	PROPN
ftr-318	9	23	j.	j.	PROPN
ftr-318	9	24	mcmahon	mcmahon	PROPN
ftr-318	9	25	,	,	PUNCT
ftr-318	9	26	jr	jr	PROPN
ftr-318	9	27	.	.	PROPN
ftr-318	9	28	stephen	stephen	PROPN
ftr-318	9	29	c.	c.	PROPN
ftr-318	9	30	o’connell	o’connell	PROPN
ftr-318	9	31	professor	professor	NOUN
ftr-318	9	32	of	of	ADP
ftr-318	9	33	law	law	PROPN
ftr-318	9	34	university	university	PROPN
ftr-318	9	35	of	of	ADP
ftr-318	9	36	florida	florida	PROPN
ftr-318	9	37	associate	associate	PROPN
ftr-318	9	38	editors	editor	NOUN
ftr-318	9	39	university	university	PROPN
ftr-318	9	40	of	of	ADP
ftr-318	9	41	florida	florida	PROPN
ftr-318	9	42	yariv	yariv	PROPN
ftr-318	9	43	brauner	brauner	PROPN
ftr-318	9	44	professor	professor	NOUN
ftr-318	9	45	of	of	ADP
ftr-318	9	46	law	law	PROPN
ftr-318	9	47	dennis	dennis	PROPN
ftr-318	9	48	a.	a.	PROPN
ftr-318	9	49	calfee	calfee	PROPN
ftr-318	9	50	professor	professor	NOUN
ftr-318	9	51	of	of	ADP
ftr-318	9	52	law	law	PROPN
ftr-318	9	53	patricia	patricia	PROPN
ftr-318	9	54	e.	e.	PROPN
ftr-318	9	55	dilley	dilley	PROPN
ftr-318	9	56	professor	professor	PROPN
ftr-318	9	57	of	of	ADP
ftr-318	9	58	law	law	PROPN
ftr-318	9	59	michael	michael	PROPN
ftr-318	9	60	k.	k.	PROPN
ftr-318	9	61	friel	friel	PROPN
ftr-318	9	62	professor	professor	PROPN
ftr-318	9	63	of	of	ADP
ftr-318	9	64	law	law	PROPN
ftr-318	9	65	david	david	PROPN
ftr-318	9	66	m.	m.	PROPN
ftr-318	9	67	hudson	hudson	PROPN
ftr-318	9	68	professor	professor	PROPN
ftr-318	9	69	of	of	ADP
ftr-318	9	70	law	law	PROPN
ftr-318	9	71	charlene	charlene	PROPN
ftr-318	9	72	luke	luke	PROPN
ftr-318	9	73	associate	associate	NOUN
ftr-318	9	74	professor	professor	NOUN
ftr-318	9	75	of	of	ADP
ftr-318	9	76	law	law	PROPN
ftr-318	9	77	omri	omri	PROPN
ftr-318	9	78	marian	marian	PROPN
ftr-318	9	79	professor	professor	PROPN
ftr-318	9	80	of	of	ADP
ftr-318	9	81	law	law	PROPN
ftr-318	9	82	yolanda	yolanda	PROPN
ftr-318	9	83	jameson	jameson	PROPN
ftr-318	9	84	visiting	visit	VERB
ftr-318	9	85	assistant	assistant	ADJ
ftr-318	9	86	professor	professor	NOUN
ftr-318	9	87	samuel	samuel	PROPN
ftr-318	9	88	c.	c.	PROPN
ftr-318	9	89	ullman	ullman	PROPN
ftr-318	9	90	adjunct	adjunct	PROPN
ftr-318	9	91	professor	professor	NOUN
ftr-318	9	92	of	of	ADP
ftr-318	9	93	law	law	PROPN
ftr-318	9	94	lawrence	lawrence	PROPN
ftr-318	9	95	a.	a.	PROPN
ftr-318	9	96	lokken	lokken	PROPN
ftr-318	9	97	emeritus	emeritus	ADJ
ftr-318	9	98	culverhouse	culverhouse	PROPN
ftr-318	9	99	eminent	eminent	NOUN
ftr-318	9	100	scholar	scholar	NOUN
ftr-318	9	101	board	board	NOUN
ftr-318	9	102	of	of	ADP
ftr-318	9	103	advisors	advisor	NOUN
ftr-318	9	104	hugh	hugh	PROPN
ftr-318	9	105	j.	j.	PROPN
ftr-318	9	106	ault	ault	PROPN
ftr-318	9	107	boston	boston	PROPN
ftr-318	9	108	college	college	PROPN
ftr-318	9	109	j.	j.	PROPN
ftr-318	9	110	martin	martin	PROPN
ftr-318	9	111	burke	burke	PROPN
ftr-318	9	112	university	university	PROPN
ftr-318	9	113	of	of	ADP
ftr-318	9	114	montana	montana	PROPN
ftr-318	9	115	charlotte	charlotte	PROPN
ftr-318	9	116	crane	crane	PROPN
ftr-318	9	117	northwestern	northwestern	PROPN
ftr-318	9	118	university	university	PROPN
ftr-318	9	119	jasper	jasper	NOUN
ftr-318	9	120	l.	l.	PROPN
ftr-318	9	121	cummings	cummings	PROPN
ftr-318	10	1	jr	jr	PROPN
ftr-318	10	2	.	.	PROPN
ftr-318	10	3	alston	alston	PROPN
ftr-318	10	4	&	&	CCONJ
ftr-318	10	5	bird	bird	PROPN
ftr-318	10	6	,	,	PUNCT
ftr-318	10	7	llp	llp	PROPN
ftr-318	10	8	raleigh	raleigh	PROPN
ftr-318	10	9	,	,	PUNCT
ftr-318	11	1	north	north	PROPN
ftr-318	11	2	carolina	carolina	PROPN
ftr-318	11	3	deborah	deborah	PROPN
ftr-318	11	4	a.	a.	PROPN
ftr-318	11	5	geier	geier	PROPN
ftr-318	11	6	cleveland	cleveland	PROPN
ftr-318	11	7	state	state	PROPN
ftr-318	11	8	university	university	PROPN
ftr-318	11	9	stephen	stephen	PROPN
ftr-318	11	10	a.	a.	PROPN
ftr-318	11	11	lind	lind	PROPN
ftr-318	11	12	university	university	PROPN
ftr-318	11	13	of	of	ADP
ftr-318	11	14	california	california	PROPN
ftr-318	11	15	hastings	hastings	PROPN
ftr-318	11	16	college	college	PROPN
ftr-318	11	17	of	of	ADP
ftr-318	11	18	law	law	PROPN
ftr-318	11	19	gregg	gregg	PROPN
ftr-318	11	20	d.	d.	PROPN
ftr-318	11	21	polsky	polsky	PROPN
ftr-318	11	22	university	university	PROPN
ftr-318	11	23	of	of	ADP
ftr-318	11	24	north	north	PROPN
ftr-318	11	25	carolina	carolina	PROPN
ftr-318	11	26	reed	reed	PROPN
ftr-318	11	27	shuldiner	shuldiner	PROPN
ftr-318	11	28	university	university	PROPN
ftr-318	11	29	of	of	ADP
ftr-318	11	30	pennsylvania	pennsylvania	PROPN
ftr-318	11	31	theodore	theodore	PROPN
ftr-318	11	32	s.	s.	PROPN
ftr-318	11	33	sims	sims	PROPN
ftr-318	11	34	boston	boston	PROPN
ftr-318	11	35	university	university	PROPN
ftr-318	11	36	graduate	graduate	NOUN
ftr-318	11	37	editors	editor	NOUN
ftr-318	11	38	rachel	rachel	PROPN
ftr-318	11	39	barlow	barlow	PROPN
ftr-318	11	40	ashley	ashley	PROPN
ftr-318	11	41	haskins	haskins	PROPN
ftr-318	11	42	justin	justin	PROPN
ftr-318	11	43	hoyle	hoyle	PROPN
ftr-318	11	44	grant	grant	PROPN
ftr-318	11	45	marshall	marshall	PROPN
ftr-318	11	46	isabelle	isabelle	PROPN
ftr-318	11	47	taylor	taylor	PROPN
ftr-318	11	48	suzie	suzie	PROPN
ftr-318	11	49	ward	ward	PROPN
ftr-318	11	50	gary	gary	PROPN
ftr-318	11	51	williams	williams	PROPN
ftr-318	11	52	seth	seth	PROPN
ftr-318	11	53	williams	williams	PROPN
ftr-318	11	54	executive	executive	PROPN
ftr-318	11	55	assistant	assistant	PROPN
ftr-318	11	56	trudi	trudi	PROPN
ftr-318	11	57	m.	m.	PROPN
ftr-318	11	58	reid	reid	PROPN
ftr-318	11	59	florida	florida	PROPN
ftr-318	11	60	tax	tax	PROPN
ftr-318	11	61	review	review	NOUN
ftr-318	11	62	volume	volume	NOUN
ftr-318	11	63	13	13	NUM
ftr-318	11	64	2012	2012	NUM
ftr-318	11	65	number	number	NOUN
ftr-318	11	66	3	3	NUM
ftr-318	11	67	information	information	NOUN
ftr-318	11	68	for	for	ADP
ftr-318	11	69	contributors	contributor	NOUN
ftr-318	11	70	the	the	DET
ftr-318	11	71	florida	florida	PROPN
ftr-318	11	72	tax	tax	NOUN
ftr-318	11	73	review	review	NOUN
ftr-318	11	74	invites	invite	VERB
ftr-318	11	75	the	the	DET
ftr-318	11	76	submission	submission	NOUN
ftr-318	11	77	of	of	ADP
ftr-318	11	78	manuscripts	manuscript	NOUN
ftr-318	11	79	addressing	address	VERB
ftr-318	11	80	issues	issue	NOUN
ftr-318	11	81	of	of	ADP
ftr-318	11	82	tax	tax	NOUN
ftr-318	11	83	law	law	NOUN
ftr-318	11	84	and	and	CCONJ
ftr-318	11	85	policy	policy	NOUN
ftr-318	11	86	.	.	PUNCT
ftr-318	12	1	the	the	DET
ftr-318	12	2	review	review	NOUN
ftr-318	12	3	publishes	publish	VERB
ftr-318	12	4	several	several	ADJ
ftr-318	12	5	types	type	NOUN
ftr-318	12	6	of	of	ADP
ftr-318	12	7	manuscripts	manuscript	NOUN
ftr-318	12	8	:	:	PUNCT
ftr-318	12	9	―articles,‖	―articles,‖	PROPN
ftr-318	12	10	―commentaries,‖	―commentaries,‖	PROPN
ftr-318	12	11	and	and	CCONJ
ftr-318	12	12	―book	―book	PROPN
ftr-318	12	13	reviews.‖	reviews.‖	NOUN
ftr-318	12	14	the	the	DET
ftr-318	12	15	florida	florida	PROPN
ftr-318	12	16	tax	tax	NOUN
ftr-318	12	17	review	review	NOUN
ftr-318	12	18	is	be	AUX
ftr-318	12	19	a	a	DET
ftr-318	12	20	faculty	faculty	NOUN
ftr-318	12	21	-	-	PUNCT
ftr-318	12	22	edited	edit	VERB
ftr-318	12	23	law	law	NOUN
ftr-318	12	24	review	review	NOUN
ftr-318	12	25	published	publish	VERB
ftr-318	12	26	by	by	ADP
ftr-318	12	27	the	the	DET
ftr-318	12	28	graduate	graduate	PROPN
ftr-318	12	29	tax	tax	NOUN
ftr-318	12	30	program	program	NOUN
ftr-318	12	31	of	of	ADP
ftr-318	12	32	the	the	DET
ftr-318	12	33	university	university	PROPN
ftr-318	12	34	of	of	ADP
ftr-318	12	35	florida	florida	PROPN
ftr-318	12	36	college	college	PROPN
ftr-318	12	37	of	of	ADP
ftr-318	12	38	law	law	NOUN
ftr-318	12	39	,	,	PUNCT
ftr-318	12	40	with	with	ADP
ftr-318	12	41	the	the	DET
ftr-318	12	42	assistance	assistance	NOUN
ftr-318	12	43	of	of	ADP
ftr-318	12	44	a	a	DET
ftr-318	12	45	number	number	NOUN
ftr-318	12	46	of	of	ADP
ftr-318	12	47	graduate	graduate	ADJ
ftr-318	12	48	tax	tax	NOUN
ftr-318	12	49	students	student	NOUN
ftr-318	12	50	who	who	PRON
ftr-318	12	51	assist	assist	VERB
ftr-318	12	52	the	the	DET
ftr-318	12	53	faculty	faculty	NOUN
ftr-318	12	54	editorial	editorial	NOUN
ftr-318	12	55	board	board	NOUN
ftr-318	12	56	.	.	PUNCT
ftr-318	13	1	the	the	DET
ftr-318	13	2	florida	florida	PROPN
ftr-318	13	3	tax	tax	NOUN
ftr-318	13	4	review	review	NOUN
ftr-318	13	5	prefers	prefer	VERB
ftr-318	13	6	electronic	electronic	ADJ
ftr-318	13	7	submissions	submission	NOUN
ftr-318	13	8	in	in	ADP
ftr-318	13	9	either	either	DET
ftr-318	13	10	word	word	NOUN
ftr-318	13	11	perfect	perfect	ADJ
ftr-318	13	12	or	or	CCONJ
ftr-318	13	13	microsoft	microsoft	PROPN
ftr-318	13	14	word	word	NOUN
ftr-318	13	15	either	either	CCONJ
ftr-318	13	16	by	by	ADP
ftr-318	13	17	e	e	NOUN
ftr-318	13	18	-	-	NOUN
ftr-318	13	19	mail	mail	NOUN
ftr-318	13	20	to	to	PART
ftr-318	13	21	ftr@law.ufl.edu	ftr@law.ufl.edu	VERB
ftr-318	13	22	or	or	CCONJ
ftr-318	13	23	through	through	ADP
ftr-318	13	24	expresso	expresso	NOUN
ftr-318	13	25	.	.	PUNCT
ftr-318	14	1	if	if	SCONJ
ftr-318	14	2	a	a	DET
ftr-318	14	3	hard	hard	ADJ
ftr-318	14	4	copy	copy	NOUN
ftr-318	14	5	submission	submission	NOUN
ftr-318	14	6	is	be	AUX
ftr-318	14	7	necessary	necessary	ADJ
ftr-318	14	8	,	,	PUNCT
ftr-318	14	9	please	please	INTJ
ftr-318	14	10	mail	mail	VERB
ftr-318	14	11	your	your	PRON
ftr-318	14	12	article	article	NOUN
ftr-318	14	13	to	to	ADP
ftr-318	14	14	:	:	PUNCT
ftr-318	14	15	editor	editor	PROPN
ftr-318	14	16	,	,	PUNCT
ftr-318	14	17	florida	florida	PROPN
ftr-318	14	18	tax	tax	PROPN
ftr-318	14	19	review	review	PROPN
ftr-318	14	20	,	,	PUNCT
ftr-318	14	21	university	university	PROPN
ftr-318	14	22	of	of	ADP
ftr-318	14	23	florida	florida	PROPN
ftr-318	14	24	college	college	PROPN
ftr-318	14	25	of	of	ADP
ftr-318	14	26	law	law	PROPN
ftr-318	14	27	,	,	PUNCT
ftr-318	14	28	p.o	p.o	PROPN
ftr-318	14	29	.	.	PROPN
ftr-318	14	30	box	box	PROPN
ftr-318	14	31	117634	117634	NUM
ftr-318	14	32	,	,	PUNCT
ftr-318	14	33	gainesville	gainesville	PROPN
ftr-318	14	34	,	,	PUNCT
ftr-318	14	35	fl	fl	PROPN
ftr-318	14	36	32611	32611	NUM
ftr-318	14	37	-	-	SYM
ftr-318	14	38	7634	7634	NUM
ftr-318	14	39	.	.	PUNCT
ftr-318	15	1	although	although	SCONJ
ftr-318	15	2	the	the	DET
ftr-318	15	3	florida	florida	PROPN
ftr-318	15	4	tax	tax	NOUN
ftr-318	15	5	review	review	NOUN
ftr-318	15	6	has	have	VERB
ftr-318	15	7	no	no	DET
ftr-318	15	8	minimum	minimum	ADJ
ftr-318	15	9	or	or	CCONJ
ftr-318	15	10	maximum	maximum	ADJ
ftr-318	15	11	page	page	NOUN
ftr-318	15	12	requirements	requirement	NOUN
ftr-318	15	13	for	for	ADP
ftr-318	15	14	submissions	submission	NOUN
ftr-318	15	15	,	,	PUNCT
ftr-318	15	16	it	it	PRON
ftr-318	15	17	does	do	AUX
ftr-318	15	18	have	have	VERB
ftr-318	15	19	a	a	DET
ftr-318	15	20	strong	strong	ADJ
ftr-318	15	21	preference	preference	NOUN
ftr-318	15	22	for	for	ADP
ftr-318	15	23	submissions	submission	NOUN
ftr-318	15	24	that	that	PRON
ftr-318	15	25	are	be	AUX
ftr-318	15	26	30,000	30,000	NUM
ftr-318	15	27	words	word	NOUN
ftr-318	15	28	or	or	CCONJ
ftr-318	15	29	less	less	ADJ
ftr-318	15	30	,	,	PUNCT
ftr-318	15	31	including	include	VERB
ftr-318	15	32	text	text	NOUN
ftr-318	15	33	and	and	CCONJ
ftr-318	15	34	footnotes	footnote	NOUN
ftr-318	15	35	.	.	PUNCT
ftr-318	16	1	the	the	DET
ftr-318	16	2	florida	florida	PROPN
ftr-318	16	3	tax	tax	NOUN
ftr-318	16	4	review	review	NOUN
ftr-318	16	5	will	will	AUX
ftr-318	16	6	consider	consider	VERB
ftr-318	16	7	manuscripts	manuscript	NOUN
ftr-318	16	8	at	at	ADP
ftr-318	16	9	any	any	DET
ftr-318	16	10	time	time	NOUN
ftr-318	16	11	.	.	PUNCT
ftr-318	17	1	all	all	DET
ftr-318	17	2	citations	citation	NOUN
ftr-318	17	3	should	should	AUX
ftr-318	17	4	follow	follow	VERB
ftr-318	17	5	a	a	DET
ftr-318	17	6	uniform	uniform	ADJ
ftr-318	17	7	system	system	NOUN
ftr-318	17	8	of	of	ADP
ftr-318	17	9	citation	citation	NOUN
ftr-318	17	10	(	(	PUNCT
ftr-318	17	11	19th	19th	ADJ
ftr-318	17	12	ed	ed	NOUN
ftr-318	17	13	.	.	PUNCT
ftr-318	17	14	)	)	PUNCT
ftr-318	17	15	;	;	PUNCT
ftr-318	17	16	however	however	ADV
ftr-318	17	17	,	,	PUNCT
ftr-318	17	18	some	some	DET
ftr-318	17	19	modifications	modification	NOUN
ftr-318	17	20	will	will	AUX
ftr-318	17	21	be	be	AUX
ftr-318	17	22	made	make	VERB
ftr-318	17	23	by	by	ADP
ftr-318	17	24	our	our	PRON
ftr-318	17	25	editors	editor	NOUN
ftr-318	17	26	to	to	PART
ftr-318	17	27	conform	conform	VERB
ftr-318	17	28	with	with	ADP
ftr-318	17	29	the	the	DET
ftr-318	17	30	florida	florida	PROPN
ftr-318	17	31	tax	tax	NOUN
ftr-318	17	32	review	review	NOUN
ftr-318	17	33	styles	style	NOUN
ftr-318	17	34	manuel	manuel	NOUN
ftr-318	17	35	.	.	PUNCT
ftr-318	18	1	for	for	ADP
ftr-318	18	2	submissions	submission	NOUN
ftr-318	18	3	made	make	VERB
ftr-318	18	4	directly	directly	ADV
ftr-318	18	5	to	to	ADP
ftr-318	18	6	the	the	DET
ftr-318	18	7	florida	florida	PROPN
ftr-318	18	8	tax	tax	PROPN
ftr-318	18	9	review	review	PROPN
ftr-318	18	10	,	,	PUNCT
ftr-318	18	11	the	the	DET
ftr-318	18	12	board	board	NOUN
ftr-318	18	13	of	of	ADP
ftr-318	18	14	editors	editor	NOUN
ftr-318	18	15	will	will	AUX
ftr-318	18	16	endeavor	endeavor	VERB
ftr-318	18	17	to	to	PART
ftr-318	18	18	decide	decide	VERB
ftr-318	18	19	within	within	ADP
ftr-318	18	20	three	three	NUM
ftr-318	18	21	weeks	week	NOUN
ftr-318	18	22	whether	whether	SCONJ
ftr-318	18	23	to	to	PART
ftr-318	18	24	publish	publish	VERB
ftr-318	18	25	a	a	DET
ftr-318	18	26	manuscript	manuscript	NOUN
ftr-318	18	27	.	.	PUNCT
ftr-318	19	1	after	after	SCONJ
ftr-318	19	2	the	the	DET
ftr-318	19	3	decision	decision	NOUN
ftr-318	19	4	has	have	AUX
ftr-318	19	5	been	be	AUX
ftr-318	19	6	made	make	VERB
ftr-318	19	7	to	to	PART
ftr-318	19	8	publish	publish	VERB
ftr-318	19	9	,	,	PUNCT
ftr-318	19	10	the	the	DET
ftr-318	19	11	review	review	NOUN
ftr-318	19	12	is	be	AUX
ftr-318	19	13	committed	commit	VERB
ftr-318	19	14	to	to	ADP
ftr-318	19	15	expediting	expedite	VERB
ftr-318	19	16	publication	publication	NOUN
ftr-318	19	17	.	.	PUNCT
ftr-318	20	1	manuscripts	manuscript	NOUN
ftr-318	20	2	selected	select	VERB
ftr-318	20	3	for	for	ADP
ftr-318	20	4	publication	publication	NOUN
ftr-318	20	5	as	as	SCONJ
ftr-318	20	6	articles	article	NOUN
ftr-318	20	7	generally	generally	ADV
ftr-318	20	8	are	be	AUX
ftr-318	20	9	expected	expect	VERB
ftr-318	20	10	to	to	PART
ftr-318	20	11	be	be	AUX
ftr-318	20	12	published	publish	VERB
ftr-318	20	13	within	within	ADP
ftr-318	20	14	three	three	NUM
ftr-318	20	15	months	month	NOUN
ftr-318	20	16	after	after	ADP
ftr-318	20	17	acceptance	acceptance	NOUN
ftr-318	20	18	.	.	PUNCT
ftr-318	21	1	all	all	DET
ftr-318	21	2	tax	tax	NOUN
ftr-318	21	3	law	law	NOUN
ftr-318	21	4	and	and	CCONJ
ftr-318	21	5	policy	policy	NOUN
ftr-318	21	6	positions	position	NOUN
ftr-318	21	7	presented	present	VERB
ftr-318	21	8	are	be	AUX
ftr-318	21	9	solely	solely	ADV
ftr-318	21	10	those	those	PRON
ftr-318	21	11	of	of	ADP
ftr-318	21	12	the	the	DET
ftr-318	21	13	authors	author	NOUN
ftr-318	21	14	.	.	PUNCT
ftr-318	22	1	the	the	DET
ftr-318	22	2	editors	editor	NOUN
ftr-318	22	3	,	,	PUNCT
ftr-318	22	4	the	the	DET
ftr-318	22	5	university	university	PROPN
ftr-318	22	6	of	of	ADP
ftr-318	22	7	florida	florida	PROPN
ftr-318	22	8	college	college	PROPN
ftr-318	22	9	of	of	ADP
ftr-318	22	10	law	law	NOUN
ftr-318	22	11	and	and	CCONJ
ftr-318	22	12	tax	tax	NOUN
ftr-318	22	13	analysts	analyst	NOUN
ftr-318	22	14	do	do	AUX
ftr-318	22	15	not	not	PART
ftr-318	22	16	approve	approve	VERB
ftr-318	22	17	of	of	ADP
ftr-318	22	18	or	or	CCONJ
ftr-318	22	19	adopt	adopt	VERB
ftr-318	22	20	such	such	ADJ
ftr-318	22	21	positions	position	NOUN
ftr-318	22	22	merely	merely	ADV
ftr-318	22	23	through	through	ADP
ftr-318	22	24	the	the	DET
ftr-318	22	25	act	act	NOUN
ftr-318	22	26	of	of	ADP
ftr-318	22	27	publishing	publish	VERB
ftr-318	22	28	the	the	DET
ftr-318	22	29	manuscripts	manuscript	NOUN
ftr-318	22	30	in	in	ADP
ftr-318	22	31	the	the	DET
ftr-318	22	32	review	review	NOUN
ftr-318	22	33	.	.	PUNCT
ftr-318	23	1	florida	florida	PROPN
ftr-318	23	2	tax	tax	PROPN
ftr-318	23	3	review	review	PROPN
ftr-318	23	4	volume	volume	NOUN
ftr-318	23	5	13	13	NUM
ftr-318	23	6	2012	2012	NUM
ftr-318	23	7	number	number	NOUN
ftr-318	23	8	3	3	NUM
ftr-318	23	9	all	all	DET
ftr-318	23	10	references	reference	NOUN
ftr-318	23	11	and	and	CCONJ
ftr-318	23	12	citations	citation	NOUN
ftr-318	23	13	to	to	ADP
ftr-318	23	14	sections	section	NOUN
ftr-318	23	15	in	in	ADP
ftr-318	23	16	this	this	DET
ftr-318	23	17	issue	issue	NOUN
ftr-318	23	18	are	be	AUX
ftr-318	23	19	to	to	ADP
ftr-318	23	20	sections	section	NOUN
ftr-318	23	21	of	of	ADP
ftr-318	23	22	the	the	DET
ftr-318	23	23	internal	internal	ADJ
ftr-318	23	24	revenue	revenue	NOUN
ftr-318	23	25	code	code	NOUN
ftr-318	23	26	of	of	ADP
ftr-318	23	27	1986	1986	NUM
ftr-318	23	28	,	,	PUNCT
ftr-318	23	29	as	as	SCONJ
ftr-318	23	30	amended	amend	VERB
ftr-318	23	31	,	,	PUNCT
ftr-318	23	32	unless	unless	SCONJ
ftr-318	23	33	otherwise	otherwise	ADV
ftr-318	23	34	indicated	indicate	VERB
ftr-318	23	35	.	.	PUNCT
ftr-318	24	1	all	all	DET
ftr-318	24	2	references	reference	NOUN
ftr-318	24	3	and	and	CCONJ
ftr-318	24	4	citations	citation	NOUN
ftr-318	24	5	to	to	ADP
ftr-318	24	6	regulations	regulation	NOUN
ftr-318	24	7	are	be	AUX
ftr-318	24	8	to	to	ADP
ftr-318	24	9	treasury	treasury	NOUN
ftr-318	24	10	regulations	regulation	NOUN
ftr-318	24	11	under	under	ADP
ftr-318	24	12	the	the	DET
ftr-318	24	13	internal	internal	ADJ
ftr-318	24	14	revenue	revenue	NOUN
ftr-318	24	15	code	code	NOUN
ftr-318	24	16	of	of	ADP
ftr-318	24	17	1986	1986	NUM
ftr-318	24	18	,	,	PUNCT
ftr-318	24	19	as	as	SCONJ
ftr-318	24	20	amended	amend	VERB
ftr-318	24	21	,	,	PUNCT
ftr-318	24	22	unless	unless	SCONJ
ftr-318	24	23	otherwise	otherwise	ADV
ftr-318	24	24	indicated	indicate	VERB
ftr-318	24	25	.	.	PUNCT
ftr-318	25	1	florida	florida	PROPN
ftr-318	25	2	tax	tax	PROPN
ftr-318	25	3	review	review	PROPN
ftr-318	25	4	volume	volume	NOUN
ftr-318	25	5	13	13	NUM
ftr-318	25	6	2012	2012	NUM
ftr-318	25	7	number	number	NOUN
ftr-318	25	8	3	3	NUM
ftr-318	25	9	134	134	NUM
ftr-318	25	10	the	the	DET
ftr-318	25	11	proper	proper	ADJ
ftr-318	25	12	tax	tax	NOUN
ftr-318	25	13	base	base	NOUN
ftr-318	25	14	structural	structural	ADJ
ftr-318	25	15	fairness	fairness	NOUN
ftr-318	25	16	from	from	ADP
ftr-318	25	17	an	an	DET
ftr-318	25	18	international	international	ADJ
ftr-318	25	19	and	and	CCONJ
ftr-318	25	20	comparative	comparative	ADJ
ftr-318	25	21	perspective	perspective	NOUN
ftr-318	25	22	essays	essay	NOUN
ftr-318	25	23	in	in	ADP
ftr-318	25	24	honour	honour	NOUN
ftr-318	25	25	of	of	ADP
ftr-318	25	26	paul	paul	PROPN
ftr-318	25	27	mcdaniel	mcdaniel	PROPN
ftr-318	25	28	edited	edit	VERB
ftr-318	25	29	by	by	ADP
ftr-318	25	30	yariv	yariv	PROPN
ftr-318	25	31	brauner	brauner	PROPN
ftr-318	25	32	&	&	CCONJ
ftr-318	25	33	martin	martin	PROPN
ftr-318	25	34	j.	j.	PROPN
ftr-318	25	35	mcmahon	mcmahon	PROPN
ftr-318	25	36	jr	jr	PROPN
ftr-318	25	37	.	.	PUNCT
ftr-318	26	1	virtually	virtually	ADV
ftr-318	26	2	all	all	PRON
ftr-318	26	3	objections	objection	NOUN
ftr-318	26	4	to	to	ADP
ftr-318	26	5	taxation	taxation	NOUN
ftr-318	26	6	schemes	scheme	NOUN
ftr-318	26	7	spring	spring	NOUN
ftr-318	26	8	from	from	ADP
ftr-318	26	9	perceptions	perception	NOUN
ftr-318	26	10	of	of	ADP
ftr-318	26	11	unfairness	unfairness	NOUN
ftr-318	26	12	.	.	PUNCT
ftr-318	27	1	is	be	AUX
ftr-318	27	2	tax	tax	NOUN
ftr-318	27	3	fairness	fairness	NOUN
ftr-318	27	4	possible	possible	ADJ
ftr-318	27	5	?	?	PUNCT
ftr-318	28	1	the	the	DET
ftr-318	28	2	question	question	NOUN
ftr-318	28	3	is	be	AUX
ftr-318	28	4	certainly	certainly	ADV
ftr-318	28	5	worth	worth	ADJ
ftr-318	28	6	investigating	investigate	VERB
ftr-318	28	7	in	in	ADP
ftr-318	28	8	depth	depth	NOUN
ftr-318	28	9	,	,	PUNCT
ftr-318	28	10	and	and	CCONJ
ftr-318	28	11	that	that	PRON
ftr-318	28	12	is	be	AUX
ftr-318	28	13	the	the	DET
ftr-318	28	14	purpose	purpose	NOUN
ftr-318	28	15	of	of	ADP
ftr-318	28	16	this	this	DET
ftr-318	28	17	book	book	NOUN
ftr-318	28	18	.	.	PUNCT
ftr-318	29	1	today	today	NOUN
ftr-318	29	2	,	,	PUNCT
ftr-318	29	3	as	as	SCONJ
ftr-318	29	4	governments	government	NOUN
ftr-318	29	5	are	be	AUX
ftr-318	29	6	busily	busily	ADV
ftr-318	29	7	making	make	VERB
ftr-318	29	8	new	new	ADJ
ftr-318	29	9	tax	tax	NOUN
ftr-318	29	10	rules	rule	NOUN
ftr-318	29	11	in	in	ADP
ftr-318	29	12	the	the	DET
ftr-318	29	13	wake	wake	NOUN
ftr-318	29	14	of	of	ADP
ftr-318	29	15	staggering	staggering	ADJ
ftr-318	29	16	budget	budget	NOUN
ftr-318	29	17	deficits	deficit	NOUN
ftr-318	29	18	,	,	PUNCT
ftr-318	29	19	is	be	AUX
ftr-318	29	20	perhaps	perhaps	ADV
ftr-318	29	21	an	an	DET
ftr-318	29	22	appropriate	appropriate	ADJ
ftr-318	29	23	time	time	NOUN
ftr-318	29	24	to	to	PART
ftr-318	29	25	pay	pay	VERB
ftr-318	29	26	heed	heed	NOUN
ftr-318	29	27	to	to	PART
ftr-318	29	28	fairness	fairness	VERB
ftr-318	29	29	so	so	SCONJ
ftr-318	29	30	it	it	PRON
ftr-318	29	31	can	can	AUX
ftr-318	29	32	be	be	AUX
ftr-318	29	33	incorporated	incorporate	VERB
ftr-318	29	34	as	as	ADV
ftr-318	29	35	far	far	ADV
ftr-318	29	36	as	as	ADP
ftr-318	29	37	possible	possible	ADJ
ftr-318	29	38	into	into	ADP
ftr-318	29	39	tax	tax	NOUN
ftr-318	29	40	reform	reform	NOUN
ftr-318	29	41	.	.	PUNCT
ftr-318	30	1	with	with	ADP
ftr-318	30	2	twelve	twelve	NUM
ftr-318	30	3	contributions	contribution	NOUN
ftr-318	30	4	from	from	ADP
ftr-318	30	5	some	some	PRON
ftr-318	30	6	of	of	ADP
ftr-318	30	7	the	the	DET
ftr-318	30	8	world‘s	world‘s	PROPN
ftr-318	30	9	most	most	ADV
ftr-318	30	10	respected	respected	ADJ
ftr-318	30	11	international	international	ADJ
ftr-318	30	12	tax	tax	NOUN
ftr-318	30	13	experts	expert	NOUN
ftr-318	30	14	–	–	PUNCT
ftr-318	30	15	including	include	VERB
ftr-318	30	16	the	the	DET
ftr-318	30	17	late	late	ADJ
ftr-318	30	18	paul	paul	PROPN
ftr-318	30	19	mcdaniel	mcdaniel	PROPN
ftr-318	30	20	,	,	PUNCT
ftr-318	30	21	in	in	ADP
ftr-318	30	22	whose	whose	DET
ftr-318	30	23	honor	honor	NOUN
ftr-318	30	24	these	these	DET
ftr-318	30	25	essays	essay	NOUN
ftr-318	30	26	were	be	AUX
ftr-318	30	27	assembled	assemble	VERB
ftr-318	30	28	–	–	PUNCT
ftr-318	30	29	this	this	DET
ftr-318	30	30	invaluable	invaluable	ADJ
ftr-318	30	31	book	book	NOUN
ftr-318	30	32	focuses	focus	VERB
ftr-318	30	33	on	on	ADP
ftr-318	30	34	tax	tax	NOUN
ftr-318	30	35	expenditure	expenditure	NOUN
ftr-318	30	36	analysis	analysis	NOUN
ftr-318	30	37	,	,	PUNCT
ftr-318	30	38	the	the	DET
ftr-318	30	39	quest	quest	NOUN
ftr-318	30	40	for	for	ADP
ftr-318	30	41	a	a	DET
ftr-318	30	42	just	just	ADJ
ftr-318	30	43	income	income	NOUN
ftr-318	30	44	tax	tax	NOUN
ftr-318	30	45	,	,	PUNCT
ftr-318	30	46	and	and	CCONJ
ftr-318	30	47	division	division	NOUN
ftr-318	30	48	and/or	and/or	CCONJ
ftr-318	30	49	harmonization	harmonization	NOUN
ftr-318	30	50	of	of	ADP
ftr-318	30	51	the	the	DET
ftr-318	30	52	income	income	NOUN
ftr-318	30	53	tax	tax	NOUN
ftr-318	30	54	base	base	NOUN
ftr-318	30	55	among	among	ADP
ftr-318	30	56	jurisdictions	jurisdiction	NOUN
ftr-318	30	57	.	.	PUNCT
ftr-318	31	1	among	among	ADP
ftr-318	31	2	the	the	DET
ftr-318	31	3	areas	area	NOUN
ftr-318	31	4	of	of	ADP
ftr-318	31	5	taxation	taxation	NOUN
ftr-318	31	6	ripe	ripe	NOUN
ftr-318	31	7	for	for	ADP
ftr-318	31	8	reform	reform	NOUN
ftr-318	31	9	from	from	ADP
ftr-318	31	10	a	a	DET
ftr-318	31	11	fairness	fairness	NOUN
ftr-318	31	12	point	point	NOUN
ftr-318	31	13	of	of	ADP
ftr-318	31	14	view	view	NOUN
ftr-318	31	15	the	the	DET
ftr-318	31	16	authors	author	NOUN
ftr-318	31	17	single	single	ADJ
ftr-318	31	18	out	out	ADP
ftr-318	31	19	the	the	DET
ftr-318	31	20	following	follow	VERB
ftr-318	31	21	:	:	PUNCT
ftr-318	31	22	•	•	NUM
ftr-318	31	23	tax	tax	NOUN
ftr-318	31	24	expenditure	expenditure	NOUN
ftr-318	31	25	budget	budget	NOUN
ftr-318	31	26	construction	construction	NOUN
ftr-318	31	27	;	;	PUNCT
ftr-318	31	28	•	•	NUM
ftr-318	31	29	tax	tax	NOUN
ftr-318	31	30	expenditure	expenditure	NOUN
ftr-318	31	31	reporting	reporting	NOUN
ftr-318	31	32	;	;	PUNCT
ftr-318	31	33	•	•	NUM
ftr-318	31	34	modern	modern	ADJ
ftr-318	31	35	welfare	welfare	NOUN
ftr-318	31	36	economics	economic	NOUN
ftr-318	31	37	as	as	ADP
ftr-318	31	38	a	a	DET
ftr-318	31	39	driver	driver	NOUN
ftr-318	31	40	of	of	ADP
ftr-318	31	41	tax	tax	NOUN
ftr-318	31	42	reform	reform	NOUN
ftr-318	31	43	;	;	PUNCT
ftr-318	31	44	•	•	NUM
ftr-318	31	45	grantor	grantor	NOUN
ftr-318	31	46	trust	trust	NOUN
ftr-318	31	47	rules	rule	NOUN
ftr-318	31	48	;	;	PUNCT
ftr-318	31	49	•	•	ADP
ftr-318	31	50	the	the	DET
ftr-318	31	51	notion	notion	NOUN
ftr-318	31	52	of	of	ADP
ftr-318	31	53	―horizontal	―horizontal	PROPN
ftr-318	31	54	equity‖	equity‖	PROPN
ftr-318	31	55	;	;	PUNCT
ftr-318	31	56	•	•	ADP
ftr-318	31	57	the	the	DET
ftr-318	31	58	international	international	ADJ
ftr-318	31	59	tax	tax	NOUN
ftr-318	31	60	norm	norm	NOUN
ftr-318	31	61	of	of	ADP
ftr-318	31	62	―income	―income	PROPN
ftr-318	31	63	source‖	source‖	PROPN
ftr-318	31	64	;	;	PUNCT
ftr-318	31	65	•	•	NOUN
ftr-318	31	66	transfer	transfer	NOUN
ftr-318	31	67	pricing	pricing	NOUN
ftr-318	31	68	;	;	PUNCT
ftr-318	31	69	and	and	CCONJ
ftr-318	31	70	•	•	NUM
ftr-318	31	71	jurisdictional	jurisdictional	ADJ
ftr-318	31	72	application	application	NOUN
ftr-318	31	73	of	of	ADP
ftr-318	31	74	vat	vat	NOUN
ftr-318	31	75	.	.	PUNCT
ftr-318	32	1	specific	specific	ADJ
ftr-318	32	2	ongoing	ongoing	ADJ
ftr-318	32	3	reforms	reform	NOUN
ftr-318	32	4	in	in	ADP
ftr-318	32	5	the	the	DET
ftr-318	32	6	united	united	PROPN
ftr-318	32	7	states	states	PROPN
ftr-318	32	8	,	,	PUNCT
ftr-318	32	9	australia	australia	PROPN
ftr-318	32	10	,	,	PUNCT
ftr-318	32	11	and	and	CCONJ
ftr-318	32	12	other	other	ADJ
ftr-318	32	13	countries	country	NOUN
ftr-318	32	14	–	–	PUNCT
ftr-318	32	15	as	as	ADV
ftr-318	32	16	well	well	ADV
ftr-318	32	17	a	a	DET
ftr-318	32	18	detailed	detailed	ADJ
ftr-318	32	19	analysis	analysis	NOUN
ftr-318	32	20	of	of	ADP
ftr-318	32	21	the	the	DET
ftr-318	32	22	eu‘s	eu‘s	PROPN
ftr-318	32	23	proposed	propose	VERB
ftr-318	32	24	common	common	ADJ
ftr-318	32	25	consolidated	consolidated	ADJ
ftr-318	32	26	corporate	corporate	ADJ
ftr-318	32	27	tax	tax	NOUN
ftr-318	32	28	base	base	NOUN
ftr-318	32	29	(	(	PUNCT
ftr-318	32	30	ccctb	ccctb	NOUN
ftr-318	32	31	)	)	PUNCT
ftr-318	32	32	–	–	PUNCT
ftr-318	32	33	are	be	AUX
ftr-318	32	34	also	also	ADV
ftr-318	32	35	examined	examine	VERB
ftr-318	32	36	for	for	ADP
ftr-318	32	37	fairness	fairness	NOUN
ftr-318	32	38	.	.	PUNCT
ftr-318	33	1	march	march	PROPN
ftr-318	33	2	2012	2012	NUM
ftr-318	33	3	,	,	PUNCT
ftr-318	33	4	280	280	NUM
ftr-318	33	5	pp	pp	NOUN
ftr-318	33	6	.	.	PUNCT
ftr-318	34	1	,	,	PUNCT
ftr-318	34	2	hardbound	hardbound	ADJ
ftr-318	34	3	isbn	isbn	NOUN
ftr-318	34	4	:	:	PUNCT
ftr-318	34	5	9789041132864	9789041132864	NUM
ftr-318	34	6	price	price	NOUN
ftr-318	34	7	:	:	PUNCT
ftr-318	34	8	eur	eur	PROPN
ftr-318	34	9	130.00	130.00	NUM
ftr-318	34	10	/	/	SYM
ftr-318	34	11	usd	usd	NOUN
ftr-318	34	12	176.00	176.00	NUM
ftr-318	34	13	/	/	SYM
ftr-318	34	14	gbp	gbp	PROPN
ftr-318	34	15	104.00	104.00	NUM
ftr-318	34	16	series	series	NOUN
ftr-318	34	17	on	on	ADP
ftr-318	34	18	international	international	ADJ
ftr-318	34	19	taxation	taxation	NOUN
ftr-318	34	20	39	39	NUM
ftr-318	35	1	©	©	PROPN
ftr-318	35	2	2012	2012	NUM
ftr-318	35	3	kluwer	kluwer	NOUN
ftr-318	35	4	law	law	NOUN
ftr-318	35	5	international	international	PROPN
ftr-318	35	6	how	how	SCONJ
ftr-318	35	7	to	to	PART
ftr-318	35	8	order	order	VERB
ftr-318	35	9	:	:	PUNCT
ftr-318	35	10	online	online	ADJ
ftr-318	35	11	:	:	PUNCT
ftr-318	35	12	www.kluwerlaw.com	www.kluwerlaw.com	X
ftr-318	35	13	or	or	CCONJ
ftr-318	35	14	contact	contact	VERB
ftr-318	35	15	our	our	PRON
ftr-318	35	16	sales	sale	NOUN
ftr-318	35	17	departments	department	NOUN
ftr-318	35	18	at	at	ADP
ftr-318	35	19	:	:	PUNCT
ftr-318	35	20	for	for	ADP
ftr-318	35	21	europe	europe	PROPN
ftr-318	35	22	and	and	CCONJ
ftr-318	35	23	rest	rest	NOUN
ftr-318	35	24	of	of	ADP
ftr-318	35	25	the	the	DET
ftr-318	35	26	world	world	NOUN
ftr-318	35	27	:	:	PUNCT
ftr-318	35	28	sales@kluwerlaw.com	sales@kluwerlaw.com	X
ftr-318	35	29	for	for	ADP
ftr-318	35	30	usa	usa	PROPN
ftr-318	35	31	and	and	CCONJ
ftr-318	35	32	latin	latin	PROPN
ftr-318	35	33	america	america	PROPN
ftr-318	35	34	:	:	PUNCT
ftr-318	36	1	aspen-sales@wolterskluwer.com	aspen-sales@wolterskluwer.com	PROPN
ftr-318	36	2	for	for	ADP
ftr-318	36	3	canadian	canadian	ADJ
ftr-318	36	4	customers	customer	NOUN
ftr-318	36	5	:	:	PUNCT
ftr-318	36	6	cservice@cch.ca	cservice@cch.ca	NOUN
ftr-318	36	7	for	for	ADP
ftr-318	36	8	asia	asia	PROPN
ftr-318	36	9	and	and	CCONJ
ftr-318	36	10	australia	australia	PROPN
ftr-318	36	11	:	:	PUNCT
ftr-318	36	12	support@cch.com.my	support@cch.com.my	PROPN
ftr-318	36	13	www.kluwerlaw.com	www.kluwerlaw.com	PROPN
ftr-318	37	1	florida	florida	PROPN
ftr-318	37	2	tax	tax	PROPN
ftr-318	37	3	review	review	NOUN
ftr-318	37	4	volume	volume	NOUN
ftr-318	37	5	13	13	NUM
ftr-318	37	6	2012	2012	NUM
ftr-318	37	7	number	number	NOUN
ftr-318	37	8	3	3	NUM
ftr-318	37	9	135	135	NUM
ftr-318	37	10	horizontal	horizontal	ADJ
ftr-318	37	11	equity	equity	NOUN
ftr-318	37	12	revisited	revisit	VERB
ftr-318	37	13	by	by	ADP
ftr-318	37	14	james	james	PROPN
ftr-318	37	15	repetti	repetti	PROPN
ftr-318	37	16	and	and	CCONJ
ftr-318	37	17	diane	diane	PROPN
ftr-318	37	18	ring	ring	PROPN
ftr-318	37	19	*	*	PUNCT
ftr-318	37	20	i.	i.	NOUN
ftr-318	37	21	introduction	introduction	NOUN
ftr-318	37	22	.............................................................................	.............................................................................	PUNCT
ftr-318	37	23	135	135	NUM
ftr-318	37	24	ii	ii	NOUN
ftr-318	37	25	.	.	PUNCT
ftr-318	38	1	why	why	SCONJ
ftr-318	38	2	he	he	PRON
ftr-318	38	3	and	and	CCONJ
ftr-318	38	4	ve	ve	AUX
ftr-318	38	5	lack	lack	VERB
ftr-318	38	6	normative	normative	ADJ
ftr-318	38	7	content	content	NOUN
ftr-318	38	8	...........................	...........................	PUNCT
ftr-318	38	9	139	139	NUM
ftr-318	38	10	iii	iii	NOUN
ftr-318	38	11	.	.	PUNCT
ftr-318	39	1	efforts	effort	NOUN
ftr-318	39	2	to	to	PART
ftr-318	39	3	sustain	sustain	VERB
ftr-318	39	4	a	a	DET
ftr-318	39	5	design	design	NOUN
ftr-318	39	6	role	role	NOUN
ftr-318	39	7	for	for	ADP
ftr-318	39	8	he	he	PRON
ftr-318	39	9	.........................	.........................	PUNCT
ftr-318	39	10	142	142	NUM
ftr-318	39	11	iv	iv	NOUN
ftr-318	39	12	.	.	PUNCT
ftr-318	40	1	efforts	effort	NOUN
ftr-318	40	2	to	to	PART
ftr-318	40	3	find	find	VERB
ftr-318	40	4	other	other	ADJ
ftr-318	40	5	roles	role	NOUN
ftr-318	40	6	for	for	ADP
ftr-318	40	7	he	he	PRON
ftr-318	40	8	.................................	.................................	PUNCT
ftr-318	41	1	145	145	NUM
ftr-318	41	2	a.	a.	NOUN
ftr-318	41	3	he	he	PRON
ftr-318	41	4	as	as	ADP
ftr-318	41	5	a	a	DET
ftr-318	41	6	process	process	NOUN
ftr-318	41	7	requirement	requirement	NOUN
ftr-318	41	8	...........................................	...........................................	PUNCT
ftr-318	41	9	145	145	NUM
ftr-318	41	10	b.	b.	NOUN
ftr-318	41	11	he	he	PRON
ftr-318	41	12	as	as	ADP
ftr-318	41	13	even	even	ADV
ftr-318	41	14	-	-	PUNCT
ftr-318	41	15	handed	handed	ADJ
ftr-318	41	16	enforcement	enforcement	NOUN
ftr-318	41	17	.....................................	.....................................	PUNCT
ftr-318	41	18	151	151	NUM
ftr-318	41	19	v.	v.	ADP
ftr-318	41	20	conclusion	conclusion	NOUN
ftr-318	41	21	.................................................................................	.................................................................................	PUNCT
ftr-318	41	22	154	154	NUM
ftr-318	41	23	i.	i.	NOUN
ftr-318	41	24	introduction	introduction	NOUN
ftr-318	41	25	no	no	DET
ftr-318	41	26	tax	tax	NOUN
ftr-318	41	27	policy	policy	NOUN
ftr-318	41	28	analysis	analysis	NOUN
ftr-318	41	29	stands	stand	VERB
ftr-318	41	30	complete	complete	ADJ
ftr-318	41	31	without	without	ADP
ftr-318	41	32	examination	examination	NOUN
ftr-318	41	33	of	of	ADP
ftr-318	41	34	equity	equity	NOUN
ftr-318	41	35	implications	implication	NOUN
ftr-318	41	36	.	.	PUNCT
ftr-318	42	1	but	but	CCONJ
ftr-318	42	2	despite	despite	SCONJ
ftr-318	42	3	its	its	PRON
ftr-318	42	4	role	role	NOUN
ftr-318	42	5	as	as	ADP
ftr-318	42	6	a	a	DET
ftr-318	42	7	traditional	traditional	ADJ
ftr-318	42	8	pillar	pillar	NOUN
ftr-318	42	9	of	of	ADP
ftr-318	42	10	tax	tax	NOUN
ftr-318	42	11	policy	policy	NOUN
ftr-318	42	12	analysis	analysis	NOUN
ftr-318	42	13	,	,	PUNCT
ftr-318	42	14	equity	equity	NOUN
ftr-318	42	15	itself	itself	PRON
ftr-318	42	16	remains	remain	VERB
ftr-318	42	17	a	a	DET
ftr-318	42	18	controversial	controversial	ADJ
ftr-318	42	19	concept	concept	NOUN
ftr-318	42	20	.	.	PUNCT
ftr-318	43	1	1	1	NUM
ftr-318	43	2	what	what	PRON
ftr-318	43	3	is	be	AUX
ftr-318	43	4	meant	mean	VERB
ftr-318	43	5	by	by	ADP
ftr-318	43	6	the	the	DET
ftr-318	43	7	term	term	NOUN
ftr-318	43	8	equity	equity	NOUN
ftr-318	43	9	?	?	PUNCT
ftr-318	44	1	how	how	SCONJ
ftr-318	44	2	should	should	AUX
ftr-318	44	3	it	it	PRON
ftr-318	44	4	be	be	AUX
ftr-318	44	5	measured	measure	VERB
ftr-318	44	6	?	?	PUNCT
ftr-318	45	1	is	be	AUX
ftr-318	45	2	there	there	PRON
ftr-318	45	3	more	more	ADJ
ftr-318	45	4	than	than	ADP
ftr-318	45	5	one	one	NUM
ftr-318	45	6	type	type	NOUN
ftr-318	45	7	of	of	ADP
ftr-318	45	8	equity	equity	NOUN
ftr-318	45	9	?	?	PUNCT
ftr-318	46	1	what	what	PRON
ftr-318	46	2	is	be	AUX
ftr-318	46	3	the	the	DET
ftr-318	46	4	relationship	relationship	NOUN
ftr-318	46	5	of	of	ADP
ftr-318	46	6	different	different	ADJ
ftr-318	46	7	types	type	NOUN
ftr-318	46	8	of	of	ADP
ftr-318	46	9	equity	equity	NOUN
ftr-318	46	10	to	to	ADP
ftr-318	46	11	each	each	DET
ftr-318	46	12	other	other	ADJ
ftr-318	46	13	?	?	PUNCT
ftr-318	47	1	for	for	ADP
ftr-318	47	2	decades	decade	NOUN
ftr-318	47	3	,	,	PUNCT
ftr-318	47	4	scholars	scholar	NOUN
ftr-318	47	5	and	and	CCONJ
ftr-318	47	6	policy	policy	NOUN
ftr-318	47	7	makers	maker	NOUN
ftr-318	47	8	have	have	AUX
ftr-318	47	9	explored	explore	VERB
ftr-318	47	10	the	the	DET
ftr-318	47	11	possibility	possibility	NOUN
ftr-318	47	12	that	that	SCONJ
ftr-318	47	13	equity	equity	NOUN
ftr-318	47	14	is	be	AUX
ftr-318	47	15	best	well	ADV
ftr-318	47	16	understood	understand	VERB
ftr-318	47	17	as	as	ADP
ftr-318	47	18	two	two	NUM
ftr-318	47	19	distinct	distinct	ADJ
ftr-318	47	20	concepts	concept	NOUN
ftr-318	47	21	—	—	PUNCT
ftr-318	47	22	vertical	vertical	ADJ
ftr-318	47	23	equity	equity	NOUN
ftr-318	47	24	and	and	CCONJ
ftr-318	47	25	horizontal	horizontal	ADJ
ftr-318	47	26	equity	equity	NOUN
ftr-318	47	27	—	—	PUNCT
ftr-318	47	28	both	both	PRON
ftr-318	47	29	of	of	ADP
ftr-318	47	30	which	which	PRON
ftr-318	47	31	must	must	AUX
ftr-318	47	32	be	be	AUX
ftr-318	47	33	evaluated	evaluate	VERB
ftr-318	47	34	.	.	PUNCT
ftr-318	48	1	2	2	NUM
ftr-318	48	2	horizontal	horizontal	ADJ
ftr-318	48	3	equity	equity	NOUN
ftr-318	48	4	*	*	PUNCT
ftr-318	48	5	diane	diane	NOUN
ftr-318	48	6	ring	ring	NOUN
ftr-318	48	7	is	be	AUX
ftr-318	48	8	a	a	DET
ftr-318	48	9	professor	professor	NOUN
ftr-318	48	10	of	of	ADP
ftr-318	48	11	law	law	NOUN
ftr-318	48	12	at	at	ADP
ftr-318	48	13	boston	boston	PROPN
ftr-318	48	14	college	college	PROPN
ftr-318	48	15	law	law	PROPN
ftr-318	48	16	school	school	NOUN
ftr-318	48	17	.	.	PUNCT
ftr-318	49	1	james	james	PROPN
ftr-318	49	2	repetti	repetti	PROPN
ftr-318	49	3	is	be	AUX
ftr-318	49	4	the	the	DET
ftr-318	49	5	william	william	PROPN
ftr-318	49	6	j.	j.	PROPN
ftr-318	49	7	kenealy	kenealy	PROPN
ftr-318	49	8	,	,	PUNCT
ftr-318	49	9	s.j	s.j	PROPN
ftr-318	49	10	.	.	PROPN
ftr-318	49	11	professor	professor	PROPN
ftr-318	49	12	of	of	ADP
ftr-318	49	13	law	law	PROPN
ftr-318	49	14	at	at	ADP
ftr-318	49	15	boston	boston	PROPN
ftr-318	49	16	college	college	PROPN
ftr-318	49	17	law	law	PROPN
ftr-318	49	18	school	school	NOUN
ftr-318	49	19	.	.	PUNCT
ftr-318	50	1	this	this	DET
ftr-318	50	2	article	article	NOUN
ftr-318	50	3	was	be	AUX
ftr-318	50	4	originally	originally	ADV
ftr-318	50	5	published	publish	VERB
ftr-318	50	6	as	as	ADP
ftr-318	50	7	chapter	chapter	NOUN
ftr-318	50	8	6	6	NUM
ftr-318	50	9	in	in	ADP
ftr-318	50	10	the	the	DET
ftr-318	50	11	proper	proper	ADJ
ftr-318	50	12	tax	tax	NOUN
ftr-318	50	13	base	base	NOUN
ftr-318	50	14	:	:	PUNCT
ftr-318	50	15	structural	structural	ADJ
ftr-318	50	16	fairness	fairness	NOUN
ftr-318	50	17	from	from	ADP
ftr-318	50	18	an	an	DET
ftr-318	50	19	international	international	ADJ
ftr-318	50	20	and	and	CCONJ
ftr-318	50	21	comparative	comparative	ADJ
ftr-318	50	22	perspective	perspective	NOUN
ftr-318	50	23	—	—	PUNCT
ftr-318	50	24	essays	essay	NOUN
ftr-318	50	25	in	in	ADP
ftr-318	50	26	honor	honor	NOUN
ftr-318	50	27	of	of	ADP
ftr-318	50	28	paul	paul	PROPN
ftr-318	50	29	mcdaniel	mcdaniel	PROPN
ftr-318	50	30	(	(	PUNCT
ftr-318	50	31	yariv	yariv	PROPN
ftr-318	50	32	brauner	brauner	PROPN
ftr-318	50	33	&	&	CCONJ
ftr-318	50	34	martin	martin	PROPN
ftr-318	50	35	j.	j.	PROPN
ftr-318	50	36	mcmahon	mcmahon	PROPN
ftr-318	50	37	,	,	PUNCT
ftr-318	50	38	jr	jr	PROPN
ftr-318	50	39	.	.	PUNCT
ftr-318	50	40	eds	eds	PROPN
ftr-318	50	41	.	.	PROPN
ftr-318	50	42	,	,	PUNCT
ftr-318	50	43	kluwer	kluwer	PROPN
ftr-318	50	44	law	law	PROPN
ftr-318	50	45	international	international	PROPN
ftr-318	50	46	,	,	PUNCT
ftr-318	50	47	2012	2012	NUM
ftr-318	50	48	)	)	PUNCT
ftr-318	50	49	,	,	PUNCT
ftr-318	50	50	and	and	CCONJ
ftr-318	50	51	is	be	AUX
ftr-318	50	52	reprinted	reprint	VERB
ftr-318	50	53	with	with	ADP
ftr-318	50	54	permission	permission	NOUN
ftr-318	50	55	.	.	PUNCT
ftr-318	51	1	1	1	X
ftr-318	51	2	.	.	X
ftr-318	51	3	paul	paul	PROPN
ftr-318	51	4	r.	r.	PROPN
ftr-318	51	5	mcdaniel	mcdaniel	PROPN
ftr-318	51	6	&	&	CCONJ
ftr-318	51	7	james	james	PROPN
ftr-318	51	8	r.	r.	PROPN
ftr-318	51	9	repetti	repetti	PROPN
ftr-318	51	10	,	,	PUNCT
ftr-318	51	11	horizontal	horizontal	ADJ
ftr-318	51	12	equity	equity	NOUN
ftr-318	51	13	and	and	CCONJ
ftr-318	51	14	vertical	vertical	ADJ
ftr-318	51	15	equity	equity	NOUN
ftr-318	51	16	:	:	PUNCT
ftr-318	51	17	the	the	DET
ftr-318	51	18	musgrave	musgrave	PROPN
ftr-318	51	19	/	/	SYM
ftr-318	51	20	kaplow	kaplow	PROPN
ftr-318	51	21	exchange	exchange	NOUN
ftr-318	51	22	,	,	PUNCT
ftr-318	51	23	1	1	NUM
ftr-318	51	24	fla	fla	NOUN
ftr-318	51	25	.	.	PUNCT
ftr-318	52	1	tax	tax	PROPN
ftr-318	52	2	rev	rev	PROPN
ftr-318	52	3	.	.	PROPN
ftr-318	52	4	607	607	NUM
ftr-318	52	5	(	(	PUNCT
ftr-318	52	6	1993	1993	NUM
ftr-318	52	7	)	)	PUNCT
ftr-318	53	1	[	[	X
ftr-318	53	2	hereinafter	hereinafter	NOUN
ftr-318	53	3	mcdaniel	mcdaniel	PROPN
ftr-318	53	4	&	&	CCONJ
ftr-318	53	5	repetti	repetti	PROPN
ftr-318	53	6	,	,	PUNCT
ftr-318	53	7	horizontal	horizontal	ADJ
ftr-318	53	8	equity	equity	NOUN
ftr-318	53	9	]	]	PUNCT
ftr-318	53	10	.	.	PUNCT
ftr-318	54	1	2	2	X
ftr-318	54	2	.	.	X
ftr-318	54	3	richard	richard	PROPN
ftr-318	54	4	a.	a.	PROPN
ftr-318	54	5	musgrave	musgrave	PROPN
ftr-318	54	6	,	,	PUNCT
ftr-318	54	7	the	the	DET
ftr-318	54	8	theory	theory	NOUN
ftr-318	54	9	of	of	ADP
ftr-318	54	10	public	public	ADJ
ftr-318	54	11	finance	finance	NOUN
ftr-318	54	12	160	160	NUM
ftr-318	54	13	(	(	PUNCT
ftr-318	54	14	1959	1959	NUM
ftr-318	54	15	)	)	PUNCT
ftr-318	55	1	[	[	X
ftr-318	55	2	hereinafter	hereinafter	NOUN
ftr-318	55	3	musgrave	musgrave	PROPN
ftr-318	55	4	,	,	PUNCT
ftr-318	55	5	public	public	ADJ
ftr-318	55	6	finance	finance	NOUN
ftr-318	55	7	]	]	PUNCT
ftr-318	55	8	;	;	PUNCT
ftr-318	55	9	louis	louis	PROPN
ftr-318	55	10	kaplow	kaplow	PROPN
ftr-318	55	11	,	,	PUNCT
ftr-318	55	12	horizontal	horizontal	ADJ
ftr-318	55	13	equity	equity	NOUN
ftr-318	55	14	:	:	PUNCT
ftr-318	55	15	measures	measure	NOUN
ftr-318	55	16	in	in	ADP
ftr-318	55	17	search	search	NOUN
ftr-318	55	18	of	of	ADP
ftr-318	55	19	a	a	DET
ftr-318	55	20	principle	principle	NOUN
ftr-318	55	21	,	,	PUNCT
ftr-318	55	22	42	42	NUM
ftr-318	55	23	nat‘l	nat‘l	PROPN
ftr-318	55	24	tax	tax	NOUN
ftr-318	55	25	j.	j.	PROPN
ftr-318	55	26	139	139	NUM
ftr-318	55	27	(	(	PUNCT
ftr-318	55	28	1989	1989	NUM
ftr-318	55	29	)	)	PUNCT
ftr-318	56	1	[	[	X
ftr-318	56	2	hereinafter	hereinafter	NOUN
ftr-318	56	3	kaplow	kaplow	NOUN
ftr-318	56	4	,	,	PUNCT
ftr-318	56	5	136	136	NUM
ftr-318	56	6	florida	florida	PROPN
ftr-318	56	7	tax	tax	NOUN
ftr-318	56	8	review	review	NOUN
ftr-318	56	9	[	[	X
ftr-318	56	10	vol	vol	NOUN
ftr-318	56	11	.	.	PUNCT
ftr-318	57	1	13:3	13:3	NUM
ftr-318	57	2	(	(	PUNCT
ftr-318	57	3	he	he	PRON
ftr-318	57	4	)	)	PUNCT
ftr-318	57	5	is	be	AUX
ftr-318	57	6	defined	define	VERB
ftr-318	57	7	to	to	PART
ftr-318	57	8	mean	mean	VERB
ftr-318	57	9	that	that	PRON
ftr-318	57	10	equals	equal	VERB
ftr-318	57	11	should	should	AUX
ftr-318	57	12	be	be	AUX
ftr-318	57	13	treated	treat	VERB
ftr-318	57	14	alike	alike	ADV
ftr-318	57	15	.	.	PUNCT
ftr-318	58	1	3	3	NUM
ftr-318	58	2	vertical	vertical	ADJ
ftr-318	58	3	equity	equity	NOUN
ftr-318	58	4	(	(	PUNCT
ftr-318	58	5	ve	ve	VERB
ftr-318	58	6	)	)	PUNCT
ftr-318	58	7	is	be	AUX
ftr-318	58	8	defined	define	VERB
ftr-318	58	9	to	to	PART
ftr-318	58	10	mean	mean	VERB
ftr-318	58	11	that	that	SCONJ
ftr-318	58	12	an	an	DET
ftr-318	58	13	appropriate	appropriate	ADJ
ftr-318	58	14	distinction	distinction	NOUN
ftr-318	58	15	should	should	AUX
ftr-318	58	16	be	be	AUX
ftr-318	58	17	made	make	VERB
ftr-318	58	18	in	in	ADP
ftr-318	58	19	the	the	DET
ftr-318	58	20	treatment	treatment	NOUN
ftr-318	58	21	of	of	ADP
ftr-318	58	22	people	people	NOUN
ftr-318	58	23	who	who	PRON
ftr-318	58	24	are	be	AUX
ftr-318	58	25	not	not	PART
ftr-318	58	26	alike	alike	ADV
ftr-318	58	27	.	.	PUNCT
ftr-318	59	1	4	4	NUM
ftr-318	59	2	although	although	SCONJ
ftr-318	59	3	disagreement	disagreement	NOUN
ftr-318	59	4	exists	exist	VERB
ftr-318	59	5	,	,	PUNCT
ftr-318	59	6	he	he	PRON
ftr-318	59	7	in	in	ADP
ftr-318	59	8	our	our	PRON
ftr-318	59	9	tax	tax	NOUN
ftr-318	59	10	system	system	NOUN
ftr-318	59	11	has	have	AUX
ftr-318	59	12	generally	generally	ADV
ftr-318	59	13	been	be	AUX
ftr-318	59	14	thought	think	VERB
ftr-318	59	15	to	to	PART
ftr-318	59	16	require	require	VERB
ftr-318	59	17	that	that	SCONJ
ftr-318	59	18	individuals	individual	NOUN
ftr-318	59	19	with	with	ADP
ftr-318	59	20	the	the	DET
ftr-318	59	21	same	same	ADJ
ftr-318	59	22	income	income	NOUN
ftr-318	59	23	should	should	AUX
ftr-318	59	24	pay	pay	VERB
ftr-318	59	25	the	the	DET
ftr-318	59	26	same	same	ADJ
ftr-318	59	27	tax	tax	NOUN
ftr-318	59	28	.	.	PUNCT
ftr-318	60	1	ve	ve	AUX
ftr-318	60	2	has	have	AUX
ftr-318	60	3	generally	generally	ADV
ftr-318	60	4	been	be	AUX
ftr-318	60	5	thought	think	VERB
ftr-318	60	6	to	to	PART
ftr-318	60	7	require	require	VERB
ftr-318	60	8	a	a	DET
ftr-318	60	9	progressive	progressive	ADJ
ftr-318	60	10	rate	rate	NOUN
ftr-318	60	11	structure	structure	NOUN
ftr-318	60	12	that	that	PRON
ftr-318	60	13	imposes	impose	VERB
ftr-318	60	14	progressively	progressively	ADV
ftr-318	60	15	higher	high	ADJ
ftr-318	60	16	rates	rate	NOUN
ftr-318	60	17	on	on	ADP
ftr-318	60	18	individuals	individual	NOUN
ftr-318	60	19	with	with	ADP
ftr-318	60	20	higher	high	ADJ
ftr-318	60	21	incomes	income	NOUN
ftr-318	60	22	.	.	PUNCT
ftr-318	61	1	despite	despite	SCONJ
ftr-318	61	2	frequent	frequent	ADJ
ftr-318	61	3	reliance	reliance	NOUN
ftr-318	61	4	on	on	ADP
ftr-318	61	5	both	both	CCONJ
ftr-318	61	6	he	he	PRON
ftr-318	61	7	and	and	CCONJ
ftr-318	61	8	ve	ve	VERB
ftr-318	61	9	in	in	ADP
ftr-318	61	10	tax	tax	NOUN
ftr-318	61	11	policy	policy	NOUN
ftr-318	61	12	analysis	analysis	NOUN
ftr-318	61	13	over	over	ADP
ftr-318	61	14	the	the	DET
ftr-318	61	15	years	year	NOUN
ftr-318	61	16	,	,	PUNCT
ftr-318	61	17	scholars	scholar	NOUN
ftr-318	61	18	have	have	AUX
ftr-318	61	19	engaged	engage	VERB
ftr-318	61	20	in	in	ADP
ftr-318	61	21	an	an	DET
ftr-318	61	22	active	active	ADJ
ftr-318	61	23	and	and	CCONJ
ftr-318	61	24	vibrant	vibrant	ADJ
ftr-318	61	25	debate	debate	NOUN
ftr-318	61	26	about	about	ADP
ftr-318	61	27	whether	whether	SCONJ
ftr-318	61	28	he	he	PRON
ftr-318	61	29	has	have	AUX
ftr-318	61	30	any	any	DET
ftr-318	61	31	significance	significance	NOUN
ftr-318	61	32	independent	independent	ADJ
ftr-318	61	33	of	of	ADP
ftr-318	61	34	ve	ve	NOUN
ftr-318	61	35	in	in	ADP
ftr-318	61	36	designing	design	VERB
ftr-318	61	37	a	a	DET
ftr-318	61	38	tax	tax	NOUN
ftr-318	61	39	system	system	NOUN
ftr-318	61	40	.	.	PUNCT
ftr-318	62	1	this	this	DET
ftr-318	62	2	dispute	dispute	NOUN
ftr-318	62	3	has	have	AUX
ftr-318	62	4	been	be	AUX
ftr-318	62	5	best	well	ADV
ftr-318	62	6	captured	capture	VERB
ftr-318	62	7	by	by	ADP
ftr-318	62	8	the	the	DET
ftr-318	62	9	debate	debate	NOUN
ftr-318	62	10	between	between	ADP
ftr-318	62	11	two	two	NUM
ftr-318	62	12	economists	economist	NOUN
ftr-318	62	13	,	,	PUNCT
ftr-318	62	14	richard	richard	PROPN
ftr-318	62	15	musgrave	musgrave	PROPN
ftr-318	62	16	and	and	CCONJ
ftr-318	62	17	louis	louis	PROPN
ftr-318	62	18	kaplow	kaplow	PROPN
ftr-318	62	19	.	.	PUNCT
ftr-318	63	1	kaplow	kaplow	PROPN
ftr-318	63	2	argued	argue	VERB
ftr-318	63	3	in	in	ADP
ftr-318	63	4	1989	1989	NUM
ftr-318	63	5	that	that	SCONJ
ftr-318	63	6	he	he	PRON
ftr-318	63	7	is	be	AUX
ftr-318	63	8	not	not	PART
ftr-318	63	9	a	a	DET
ftr-318	63	10	useful	useful	ADJ
ftr-318	63	11	tool	tool	NOUN
ftr-318	63	12	for	for	ADP
ftr-318	63	13	tax	tax	NOUN
ftr-318	63	14	policy	policy	NOUN
ftr-318	63	15	because	because	SCONJ
ftr-318	63	16	it	it	PRON
ftr-318	63	17	has	have	VERB
ftr-318	63	18	no	no	DET
ftr-318	63	19	normative	normative	ADJ
ftr-318	63	20	content	content	NOUN
ftr-318	63	21	and	and	CCONJ
ftr-318	64	1	no	no	DET
ftr-318	64	2	significance	significance	NOUN
ftr-318	64	3	distinct	distinct	ADJ
ftr-318	64	4	from	from	ADP
ftr-318	64	5	ve	ve	PROPN
ftr-318	64	6	.	.	PROPN
ftr-318	64	7	5	5	NUM
ftr-318	64	8	kaplow	kaplow	NOUN
ftr-318	64	9	further	far	ADV
ftr-318	64	10	asserted	assert	VERB
ftr-318	64	11	that	that	SCONJ
ftr-318	64	12	the	the	DET
ftr-318	64	13	use	use	NOUN
ftr-318	64	14	of	of	ADP
ftr-318	64	15	he	he	PRON
ftr-318	64	16	in	in	ADP
ftr-318	64	17	tax	tax	NOUN
ftr-318	64	18	policy	policy	NOUN
ftr-318	64	19	analysis	analysis	NOUN
ftr-318	64	20	is	be	AUX
ftr-318	64	21	harmful	harmful	ADJ
ftr-318	64	22	because	because	SCONJ
ftr-318	64	23	―it	―it	NOUN
ftr-318	64	24	will	will	AUX
ftr-318	64	25	lead	lead	VERB
ftr-318	64	26	policymakers	policymaker	NOUN
ftr-318	64	27	astray	astray	ADV
ftr-318	64	28	when	when	SCONJ
ftr-318	64	29	they	they	PRON
ftr-318	64	30	are	be	AUX
ftr-318	64	31	encouraged	encourage	VERB
ftr-318	64	32	to	to	PART
ftr-318	64	33	sacrifice	sacrifice	VERB
ftr-318	64	34	other	other	ADJ
ftr-318	64	35	values	value	NOUN
ftr-318	64	36	in	in	ADP
ftr-318	64	37	the	the	DET
ftr-318	64	38	pursuit	pursuit	NOUN
ftr-318	64	39	of	of	ADP
ftr-318	64	40	he.‖	he.‖	PROPN
ftr-318	64	41	6	6	NUM
ftr-318	64	42	thirty	thirty	NUM
ftr-318	64	43	years	year	NOUN
ftr-318	64	44	earlier	early	ADV
ftr-318	64	45	,	,	PUNCT
ftr-318	64	46	in	in	ADP
ftr-318	64	47	1959	1959	NUM
ftr-318	64	48	,	,	PUNCT
ftr-318	64	49	musgrave	musgrave	PROPN
ftr-318	64	50	(	(	PUNCT
ftr-318	64	51	musgrave	musgrave	PROPN
ftr-318	64	52	i	i	PROPN
ftr-318	64	53	)	)	PUNCT
ftr-318	64	54	had	have	AUX
ftr-318	64	55	also	also	ADV
ftr-318	64	56	concluded	conclude	VERB
ftr-318	64	57	that	that	SCONJ
ftr-318	64	58	he	he	PRON
ftr-318	64	59	lacked	lack	VERB
ftr-318	64	60	normative	normative	ADJ
ftr-318	64	61	content	content	NOUN
ftr-318	64	62	.	.	PUNCT
ftr-318	65	1	he	he	PRON
ftr-318	65	2	stated	state	VERB
ftr-318	65	3	:	:	PUNCT
ftr-318	65	4	the	the	DET
ftr-318	65	5	requirements	requirement	NOUN
ftr-318	65	6	of	of	ADP
ftr-318	65	7	horizontal	horizontal	ADJ
ftr-318	65	8	and	and	CCONJ
ftr-318	65	9	vertical	vertical	ADJ
ftr-318	65	10	equity	equity	NOUN
ftr-318	65	11	are	be	AUX
ftr-318	65	12	but	but	CCONJ
ftr-318	65	13	different	different	ADJ
ftr-318	65	14	sides	side	NOUN
ftr-318	65	15	of	of	ADP
ftr-318	65	16	the	the	DET
ftr-318	65	17	same	same	ADJ
ftr-318	65	18	coin	coin	NOUN
ftr-318	65	19	.	.	PUNCT
ftr-318	66	1	if	if	SCONJ
ftr-318	66	2	there	there	PRON
ftr-318	66	3	is	be	VERB
ftr-318	66	4	no	no	DET
ftr-318	66	5	specified	specified	ADJ
ftr-318	66	6	reason	reason	NOUN
ftr-318	66	7	for	for	ADP
ftr-318	66	8	discriminating	discriminate	VERB
ftr-318	66	9	among	among	ADP
ftr-318	66	10	unequals	unequal	NOUN
ftr-318	66	11	,	,	PUNCT
ftr-318	66	12	how	how	SCONJ
ftr-318	66	13	can	can	AUX
ftr-318	66	14	there	there	PRON
ftr-318	66	15	be	be	AUX
ftr-318	66	16	a	a	DET
ftr-318	66	17	reason	reason	NOUN
ftr-318	66	18	for	for	ADP
ftr-318	66	19	avoiding	avoid	VERB
ftr-318	66	20	discrimination	discrimination	NOUN
ftr-318	66	21	among	among	ADP
ftr-318	66	22	equals	equal	NOUN
ftr-318	66	23	?	?	PUNCT
ftr-318	67	1	without	without	ADP
ftr-318	67	2	a	a	DET
ftr-318	67	3	scheme	scheme	NOUN
ftr-318	67	4	of	of	ADP
ftr-318	67	5	vertical	vertical	ADJ
ftr-318	67	6	equity	equity	NOUN
ftr-318	67	7	,	,	PUNCT
ftr-318	67	8	the	the	DET
ftr-318	67	9	requirement	requirement	NOUN
ftr-318	67	10	of	of	ADP
ftr-318	67	11	horizontal	horizontal	ADJ
ftr-318	67	12	equity	equity	NOUN
ftr-318	67	13	at	at	ADP
ftr-318	67	14	best	well	ADV
ftr-318	67	15	becomes	become	VERB
ftr-318	67	16	a	a	DET
ftr-318	67	17	safeguard	safeguard	NOUN
ftr-318	67	18	against	against	ADP
ftr-318	67	19	capricious	capricious	ADJ
ftr-318	67	20	discrimination	discrimination	NOUN
ftr-318	67	21	—	—	PUNCT
ftr-318	67	22	a	a	DET
ftr-318	67	23	safeguard	safeguard	NOUN
ftr-318	67	24	which	which	PRON
ftr-318	67	25	might	might	AUX
ftr-318	67	26	be	be	AUX
ftr-318	67	27	he	he	PRON
ftr-318	67	28	i	i	PRON
ftr-318	67	29	]	]	X
ftr-318	67	30	;	;	PUNCT
ftr-318	67	31	louis	louis	PROPN
ftr-318	67	32	kaplow	kaplow	PROPN
ftr-318	67	33	,	,	PUNCT
ftr-318	67	34	a	a	DET
ftr-318	67	35	note	note	NOUN
ftr-318	67	36	on	on	ADP
ftr-318	67	37	horizontal	horizontal	ADJ
ftr-318	67	38	equity	equity	NOUN
ftr-318	67	39	,	,	PUNCT
ftr-318	67	40	1	1	NUM
ftr-318	67	41	fla	fla	NOUN
ftr-318	67	42	.	.	PUNCT
ftr-318	68	1	tax	tax	PROPN
ftr-318	68	2	rev	rev	PROPN
ftr-318	68	3	.	.	PUNCT
ftr-318	69	1	(	(	PUNCT
ftr-318	69	2	1992	1992	NUM
ftr-318	69	3	)	)	PUNCT
ftr-318	70	1	[	[	X
ftr-318	70	2	hereinafter	hereinafter	NOUN
ftr-318	70	3	kaplow	kaplow	NOUN
ftr-318	70	4	,	,	PUNCT
ftr-318	70	5	he	he	PRON
ftr-318	70	6	ii	ii	VERB
ftr-318	70	7	]	]	PUNCT
ftr-318	70	8	;	;	PUNCT
ftr-318	70	9	richard	richard	PROPN
ftr-318	70	10	a.	a.	PROPN
ftr-318	70	11	musgrave	musgrave	PROPN
ftr-318	70	12	,	,	PUNCT
ftr-318	70	13	horizontal	horizontal	ADJ
ftr-318	70	14	equity	equity	NOUN
ftr-318	70	15	,	,	PUNCT
ftr-318	70	16	once	once	ADV
ftr-318	70	17	more	more	ADJ
ftr-318	70	18	,	,	PUNCT
ftr-318	70	19	43	43	NUM
ftr-318	70	20	nat‘l	nat‘l	PROPN
ftr-318	70	21	tax	tax	NOUN
ftr-318	70	22	j.	j.	PROPN
ftr-318	70	23	113	113	NUM
ftr-318	70	24	(	(	PUNCT
ftr-318	70	25	1990	1990	NUM
ftr-318	70	26	)	)	PUNCT
ftr-318	71	1	[	[	X
ftr-318	71	2	hereinafter	hereinafter	NOUN
ftr-318	71	3	musgrave	musgrave	PROPN
ftr-318	71	4	,	,	PUNCT
ftr-318	71	5	he	he	PRON
ftr-318	71	6	]	]	X
ftr-318	71	7	;	;	PUNCT
ftr-318	71	8	richard	richard	PROPN
ftr-318	71	9	a.	a.	PROPN
ftr-318	71	10	musgrave	musgrave	PROPN
ftr-318	71	11	,	,	PUNCT
ftr-318	71	12	horizontal	horizontal	ADJ
ftr-318	71	13	equity	equity	NOUN
ftr-318	71	14	:	:	PUNCT
ftr-318	71	15	a	a	DET
ftr-318	71	16	further	further	ADJ
ftr-318	71	17	note	note	NOUN
ftr-318	71	18	,	,	PUNCT
ftr-318	71	19	1	1	NUM
ftr-318	71	20	fla	fla	NOUN
ftr-318	71	21	.	.	PUNCT
ftr-318	72	1	tax	tax	PROPN
ftr-318	72	2	rev	rev	PROPN
ftr-318	72	3	.	.	PROPN
ftr-318	72	4	354	354	NUM
ftr-318	72	5	(	(	PUNCT
ftr-318	72	6	1993	1993	NUM
ftr-318	72	7	)	)	PUNCT
ftr-318	72	8	.	.	PUNCT
ftr-318	73	1	3	3	X
ftr-318	73	2	.	.	X
ftr-318	73	3	kaplow	kaplow	PROPN
ftr-318	73	4	,	,	PUNCT
ftr-318	73	5	he	he	PRON
ftr-318	73	6	i	i	PROPN
ftr-318	73	7	,	,	PUNCT
ftr-318	73	8	supra	supra	PROPN
ftr-318	73	9	note	note	NOUN
ftr-318	73	10	2	2	NUM
ftr-318	73	11	,	,	PUNCT
ftr-318	73	12	at	at	ADP
ftr-318	73	13	140–41	140–41	NUM
ftr-318	73	14	;	;	PUNCT
ftr-318	73	15	musgrave	musgrave	PROPN
ftr-318	73	16	,	,	PUNCT
ftr-318	73	17	public	public	ADJ
ftr-318	73	18	finance	finance	NOUN
ftr-318	73	19	,	,	PUNCT
ftr-318	73	20	supra	supra	PROPN
ftr-318	73	21	note	note	NOUN
ftr-318	73	22	2	2	NUM
ftr-318	73	23	,	,	PUNCT
ftr-318	73	24	at	at	ADP
ftr-318	73	25	113	113	NUM
ftr-318	73	26	.	.	PUNCT
ftr-318	74	1	4	4	X
ftr-318	74	2	.	.	X
ftr-318	74	3	kaplow	kaplow	NOUN
ftr-318	74	4	,	,	PUNCT
ftr-318	74	5	he	he	PRON
ftr-318	74	6	i	i	PROPN
ftr-318	74	7	,	,	PUNCT
ftr-318	74	8	supra	supra	PROPN
ftr-318	74	9	note	note	NOUN
ftr-318	74	10	2	2	NUM
ftr-318	74	11	,	,	PUNCT
ftr-318	74	12	at	at	ADP
ftr-318	74	13	140–41	140–41	NUM
ftr-318	74	14	;	;	PUNCT
ftr-318	74	15	musgrave	musgrave	PROPN
ftr-318	74	16	,	,	PUNCT
ftr-318	74	17	public	public	ADJ
ftr-318	74	18	finance	finance	NOUN
ftr-318	74	19	,	,	PUNCT
ftr-318	74	20	supra	supra	PROPN
ftr-318	74	21	note	note	NOUN
ftr-318	74	22	2	2	NUM
ftr-318	74	23	,	,	PUNCT
ftr-318	74	24	at	at	ADP
ftr-318	74	25	113	113	NUM
ftr-318	74	26	.	.	PUNCT
ftr-318	75	1	5	5	NUM
ftr-318	75	2	.	.	X
ftr-318	75	3	kaplow	kaplow	PROPN
ftr-318	75	4	,	,	PUNCT
ftr-318	75	5	he	he	PRON
ftr-318	75	6	i	i	PROPN
ftr-318	75	7	,	,	PUNCT
ftr-318	75	8	supra	supra	PROPN
ftr-318	75	9	note	note	NOUN
ftr-318	75	10	2	2	NUM
ftr-318	75	11	.	.	NOUN
ftr-318	75	12	6	6	NUM
ftr-318	75	13	.	.	PUNCT
ftr-318	76	1	i	i	PRON
ftr-318	76	2	d.	d.	PROPN
ftr-318	76	3	at	at	ADP
ftr-318	76	4	140	140	NUM
ftr-318	76	5	.	.	PUNCT
ftr-318	77	1	see	see	VERB
ftr-318	77	2	also	also	ADV
ftr-318	77	3	,	,	PUNCT
ftr-318	77	4	e.g.	e.g.	ADV
ftr-318	77	5	,	,	PUNCT
ftr-318	77	6	david	david	PROPN
ftr-318	77	7	elkins	elkins	PROPN
ftr-318	77	8	,	,	PUNCT
ftr-318	77	9	horizontal	horizontal	ADJ
ftr-318	77	10	equity	equity	NOUN
ftr-318	77	11	as	as	ADP
ftr-318	77	12	a	a	DET
ftr-318	77	13	principle	principle	NOUN
ftr-318	77	14	of	of	ADP
ftr-318	77	15	tax	tax	NOUN
ftr-318	77	16	theory	theory	NOUN
ftr-318	77	17	,	,	PUNCT
ftr-318	77	18	24	24	NUM
ftr-318	77	19	yale	yale	PROPN
ftr-318	77	20	l.	l.	PROPN
ftr-318	77	21	&	&	CCONJ
ftr-318	77	22	pol‘y	pol‘y	PROPN
ftr-318	77	23	.	.	PUNCT
ftr-318	78	1	rev	rev	PROPN
ftr-318	78	2	.	.	PROPN
ftr-318	78	3	43	43	NUM
ftr-318	78	4	,	,	PUNCT
ftr-318	78	5	44–62	44–62	NUM
ftr-318	78	6	(	(	PUNCT
ftr-318	78	7	2006	2006	NUM
ftr-318	78	8	)	)	PUNCT
ftr-318	78	9	(	(	PUNCT
ftr-318	78	10	arguing	argue	VERB
ftr-318	78	11	that	that	SCONJ
ftr-318	78	12	it	it	PRON
ftr-318	78	13	is	be	AUX
ftr-318	78	14	possible	possible	ADJ
ftr-318	78	15	to	to	PART
ftr-318	78	16	design	design	VERB
ftr-318	78	17	a	a	DET
ftr-318	78	18	tax	tax	NOUN
ftr-318	78	19	system	system	NOUN
ftr-318	78	20	that	that	PRON
ftr-318	78	21	is	be	AUX
ftr-318	78	22	both	both	PRON
ftr-318	78	23	economically	economically	ADV
ftr-318	78	24	efficient	efficient	ADJ
ftr-318	78	25	and	and	CCONJ
ftr-318	78	26	distributive	distributive	ADJ
ftr-318	78	27	but	but	CCONJ
ftr-318	78	28	that	that	SCONJ
ftr-318	78	29	―blatantly	―blatantly	ADV
ftr-318	78	30	violates‖	violates‖	VERB
ftr-318	78	31	he	he	PRON
ftr-318	78	32	)	)	PUNCT
ftr-318	78	33	.	.	PUNCT
ftr-318	79	1	for	for	ADP
ftr-318	79	2	example	example	NOUN
ftr-318	79	3	,	,	PUNCT
ftr-318	79	4	this	this	PRON
ftr-318	79	5	might	might	AUX
ftr-318	79	6	occur	occur	VERB
ftr-318	79	7	because	because	SCONJ
ftr-318	79	8	some	some	DET
ftr-318	79	9	variations	variation	NOUN
ftr-318	79	10	of	of	ADP
ftr-318	79	11	he	he	PRON
ftr-318	79	12	require	require	VERB
ftr-318	79	13	that	that	SCONJ
ftr-318	79	14	the	the	DET
ftr-318	79	15	order	order	NOUN
ftr-318	79	16	in	in	ADP
ftr-318	79	17	which	which	PRON
ftr-318	79	18	taxpayers	taxpayer	NOUN
ftr-318	79	19	are	be	AUX
ftr-318	79	20	ranked	rank	VERB
ftr-318	79	21	by	by	ADP
ftr-318	79	22	income	income	NOUN
ftr-318	79	23	be	be	AUX
ftr-318	79	24	preserved	preserve	VERB
ftr-318	79	25	in	in	ADP
ftr-318	79	26	a	a	DET
ftr-318	79	27	tax	tax	NOUN
ftr-318	79	28	reform	reform	NOUN
ftr-318	79	29	.	.	PUNCT
ftr-318	80	1	as	as	SCONJ
ftr-318	80	2	discussed	discuss	VERB
ftr-318	80	3	,	,	PUNCT
ftr-318	80	4	in	in	ADP
ftr-318	80	5	notes	note	NOUN
ftr-318	80	6	47–80	47–80	NUM
ftr-318	80	7	,	,	PUNCT
ftr-318	80	8	the	the	DET
ftr-318	80	9	forms	form	NOUN
ftr-318	80	10	of	of	ADP
ftr-318	80	11	he	he	PRON
ftr-318	80	12	that	that	PRON
ftr-318	80	13	require	require	VERB
ftr-318	80	14	pre	pre	ADJ
ftr-318	80	15	-	-	ADJ
ftr-318	80	16	tax	tax	ADJ
ftr-318	80	17	ordinal	ordinal	ADJ
ftr-318	80	18	rankings	ranking	NOUN
ftr-318	80	19	to	to	PART
ftr-318	80	20	be	be	AUX
ftr-318	80	21	preserved	preserve	VERB
ftr-318	80	22	are	be	AUX
ftr-318	80	23	really	really	ADV
ftr-318	80	24	applying	apply	VERB
ftr-318	80	25	ve	ve	NOUN
ftr-318	80	26	,	,	PUNCT
ftr-318	80	27	not	not	PART
ftr-318	80	28	he	he	PRON
ftr-318	80	29	.	.	PUNCT
ftr-318	81	1	thus	thus	ADV
ftr-318	81	2	,	,	PUNCT
ftr-318	81	3	the	the	DET
ftr-318	81	4	tension	tension	NOUN
ftr-318	81	5	created	create	VERB
ftr-318	81	6	by	by	ADP
ftr-318	81	7	such	such	ADJ
ftr-318	81	8	regimes	regime	NOUN
ftr-318	81	9	is	be	AUX
ftr-318	81	10	in	in	ADP
ftr-318	81	11	fact	fact	NOUN
ftr-318	81	12	a	a	DET
ftr-318	81	13	tension	tension	NOUN
ftr-318	81	14	between	between	ADP
ftr-318	81	15	efficiency	efficiency	NOUN
ftr-318	81	16	and	and	CCONJ
ftr-318	81	17	the	the	DET
ftr-318	81	18	distributive	distributive	ADJ
ftr-318	81	19	justice	justice	NOUN
ftr-318	81	20	goals	goal	NOUN
ftr-318	81	21	specified	specify	VERB
ftr-318	81	22	by	by	ADP
ftr-318	81	23	the	the	DET
ftr-318	81	24	particular	particular	ADJ
ftr-318	81	25	tax	tax	NOUN
ftr-318	81	26	system	system	NOUN
ftr-318	81	27	.	.	PUNCT
ftr-318	82	1	2012	2012	NUM
ftr-318	82	2	]	]	X
ftr-318	82	3	horizontal	horizontal	ADJ
ftr-318	82	4	equity	equity	NOUN
ftr-318	82	5	revisited	revisit	VERB
ftr-318	82	6	137	137	NUM
ftr-318	82	7	provided	provide	VERB
ftr-318	82	8	equally	equally	ADV
ftr-318	82	9	well	well	ADV
ftr-318	82	10	by	by	ADP
ftr-318	82	11	a	a	DET
ftr-318	82	12	requirement	requirement	NOUN
ftr-318	82	13	that	that	SCONJ
ftr-318	82	14	taxes	taxis	NOUN
ftr-318	82	15	be	be	AUX
ftr-318	82	16	distributed	distribute	VERB
ftr-318	82	17	at	at	ADP
ftr-318	82	18	random	random	ADJ
ftr-318	82	19	.	.	PUNCT
ftr-318	83	1	7	7	NUM
ftr-318	83	2	indeed	indeed	ADV
ftr-318	83	3	,	,	PUNCT
ftr-318	83	4	musgrave‘s	musgrave‘s	NOUN
ftr-318	83	5	analysis	analysis	NOUN
ftr-318	83	6	went	go	VERB
ftr-318	83	7	a	a	DET
ftr-318	83	8	step	step	NOUN
ftr-318	83	9	further	far	ADV
ftr-318	83	10	.	.	PUNCT
ftr-318	84	1	he	he	PRON
ftr-318	84	2	argued	argue	VERB
ftr-318	84	3	,	,	PUNCT
ftr-318	84	4	in	in	ADP
ftr-318	84	5	musgrave	musgrave	PROPN
ftr-318	84	6	i	i	PROPN
ftr-318	84	7	,	,	PUNCT
ftr-318	84	8	that	that	SCONJ
ftr-318	84	9	both	both	DET
ftr-318	84	10	he	he	PRON
ftr-318	84	11	and	and	CCONJ
ftr-318	84	12	ve	ve	AUX
ftr-318	84	13	were	be	AUX
ftr-318	84	14	inadequate	inadequate	ADJ
ftr-318	84	15	for	for	ADP
ftr-318	84	16	formulating	formulate	VERB
ftr-318	84	17	tax	tax	NOUN
ftr-318	84	18	policy	policy	NOUN
ftr-318	84	19	because	because	SCONJ
ftr-318	84	20	both	both	PRON
ftr-318	84	21	depended	depend	VERB
ftr-318	84	22	on	on	ADP
ftr-318	84	23	a	a	DET
ftr-318	84	24	determination	determination	NOUN
ftr-318	84	25	of	of	ADP
ftr-318	84	26	some	some	DET
ftr-318	84	27	measure	measure	NOUN
ftr-318	84	28	for	for	ADP
ftr-318	84	29	distinguishing	distinguish	VERB
ftr-318	84	30	equals	equal	VERB
ftr-318	84	31	and	and	CCONJ
ftr-318	84	32	unequals	unequal	NOUN
ftr-318	84	33	.	.	PUNCT
ftr-318	85	1	8	8	NUM
ftr-318	85	2	he	he	PRON
ftr-318	85	3	reasoned	reason	VERB
ftr-318	85	4	,	,	PUNCT
ftr-318	85	5	―an	―an	PROPN
ftr-318	85	6	objective	objective	ADJ
ftr-318	85	7	index	index	NOUN
ftr-318	85	8	of	of	ADP
ftr-318	85	9	equality	equality	NOUN
ftr-318	85	10	or	or	CCONJ
ftr-318	85	11	inequality	inequality	NOUN
ftr-318	85	12	is	be	AUX
ftr-318	85	13	needed	need	VERB
ftr-318	85	14	to	to	PART
ftr-318	85	15	translate	translate	VERB
ftr-318	85	16	either	either	DET
ftr-318	85	17	principle	principle	NOUN
ftr-318	85	18	into	into	ADP
ftr-318	85	19	a	a	DET
ftr-318	85	20	specific	specific	ADJ
ftr-318	85	21	tax	tax	NOUN
ftr-318	85	22	system.‖	system.‖	NOUN
ftr-318	85	23	9	9	NUM
ftr-318	85	24	in	in	ADP
ftr-318	85	25	other	other	ADJ
ftr-318	85	26	words	word	NOUN
ftr-318	85	27	,	,	PUNCT
ftr-318	85	28	the	the	DET
ftr-318	85	29	notion	notion	NOUN
ftr-318	85	30	that	that	PRON
ftr-318	85	31	equals	equal	VERB
ftr-318	85	32	should	should	AUX
ftr-318	85	33	be	be	AUX
ftr-318	85	34	treated	treat	VERB
ftr-318	85	35	equally	equally	ADV
ftr-318	85	36	requires	require	VERB
ftr-318	85	37	specification	specification	NOUN
ftr-318	85	38	of	of	ADP
ftr-318	85	39	the	the	DET
ftr-318	85	40	criteria	criterion	NOUN
ftr-318	85	41	used	use	VERB
ftr-318	85	42	to	to	PART
ftr-318	85	43	determine	determine	VERB
ftr-318	85	44	who	who	PRON
ftr-318	85	45	is	be	AUX
ftr-318	85	46	equal	equal	ADJ
ftr-318	85	47	and	and	CCONJ
ftr-318	85	48	who	who	PRON
ftr-318	85	49	is	be	AUX
ftr-318	85	50	unequal	unequal	ADJ
ftr-318	85	51	,	,	PUNCT
ftr-318	85	52	and	and	CCONJ
ftr-318	85	53	that	that	DET
ftr-318	85	54	specification	specification	NOUN
ftr-318	85	55	will	will	AUX
ftr-318	85	56	in	in	ADP
ftr-318	85	57	turn	turn	NOUN
ftr-318	85	58	require	require	VERB
ftr-318	85	59	appeal	appeal	NOUN
ftr-318	85	60	to	to	ADP
ftr-318	85	61	some	some	DET
ftr-318	85	62	form	form	NOUN
ftr-318	85	63	of	of	ADP
ftr-318	85	64	distributive	distributive	ADJ
ftr-318	85	65	justice	justice	NOUN
ftr-318	85	66	.	.	PUNCT
ftr-318	86	1	however	however	ADV
ftr-318	86	2	,	,	PUNCT
ftr-318	86	3	in	in	ADP
ftr-318	86	4	response	response	NOUN
ftr-318	86	5	to	to	ADP
ftr-318	86	6	kaplow‘s	kaplow‘s	PROPN
ftr-318	86	7	1989	1989	NUM
ftr-318	86	8	assertion	assertion	NOUN
ftr-318	86	9	,	,	PUNCT
ftr-318	86	10	musgrave	musgrave	PROPN
ftr-318	86	11	reassessed	reassess	VERB
ftr-318	86	12	his	his	PRON
ftr-318	86	13	own	own	ADJ
ftr-318	86	14	views	view	NOUN
ftr-318	86	15	and	and	CCONJ
ftr-318	86	16	decided	decide	VERB
ftr-318	86	17	that	that	SCONJ
ftr-318	86	18	he	he	PRON
ftr-318	86	19	had	have	AUX
ftr-318	86	20	been	be	AUX
ftr-318	86	21	wrong	wrong	ADJ
ftr-318	86	22	(	(	PUNCT
ftr-318	86	23	musgrave	musgrave	PROPN
ftr-318	86	24	ii	ii	PROPN
ftr-318	86	25	)	)	PUNCT
ftr-318	86	26	.	.	PUNCT
ftr-318	87	1	after	after	ADP
ftr-318	87	2	surveying	survey	VERB
ftr-318	87	3	various	various	ADJ
ftr-318	87	4	forms	form	NOUN
ftr-318	87	5	of	of	ADP
ftr-318	87	6	distributive	distributive	ADJ
ftr-318	87	7	justice	justice	NOUN
ftr-318	87	8	,	,	PUNCT
ftr-318	87	9	he	he	PRON
ftr-318	87	10	concluded	conclude	VERB
ftr-318	87	11	that	that	SCONJ
ftr-318	87	12	he	he	PRON
ftr-318	87	13	has	have	VERB
ftr-318	87	14	a	a	DET
ftr-318	87	15	normative	normative	ADJ
ftr-318	87	16	basis	basis	NOUN
ftr-318	87	17	that	that	PRON
ftr-318	87	18	is	be	AUX
ftr-318	87	19	firmer	firm	ADJ
ftr-318	87	20	than	than	ADP
ftr-318	87	21	ve	ve	PROPN
ftr-318	87	22	,	,	PUNCT
ftr-318	87	23	stating	state	VERB
ftr-318	87	24	:	:	PUNCT
ftr-318	87	25	[	[	X
ftr-318	87	26	t]he	t]he	ADV
ftr-318	87	27	requirement	requirement	NOUN
ftr-318	87	28	of	of	ADP
ftr-318	87	29	he	he	PRON
ftr-318	87	30	remains	remain	VERB
ftr-318	87	31	essentially	essentially	ADV
ftr-318	87	32	unchanged	unchanged	ADJ
ftr-318	87	33	under	under	ADP
ftr-318	87	34	the	the	DET
ftr-318	87	35	various	various	ADJ
ftr-318	87	36	formulations	formulation	NOUN
ftr-318	87	37	of	of	ADP
ftr-318	87	38	distributive	distributive	ADJ
ftr-318	87	39	justice	justice	NOUN
ftr-318	87	40	,	,	PUNCT
ftr-318	87	41	ranging	range	VERB
ftr-318	87	42	from	from	ADP
ftr-318	87	43	lockean	lockean	ADJ
ftr-318	87	44	entitlement	entitlement	NOUN
ftr-318	87	45	over	over	ADP
ftr-318	87	46	utilitarianism	utilitarianism	NOUN
ftr-318	87	47	and	and	CCONJ
ftr-318	87	48	fairness	fairness	NOUN
ftr-318	87	49	solutions	solution	NOUN
ftr-318	87	50	.	.	PUNCT
ftr-318	88	1	that	that	PRON
ftr-318	88	2	of	of	ADP
ftr-318	88	3	ve	ve	PROPN
ftr-318	88	4	,	,	PUNCT
ftr-318	88	5	on	on	ADP
ftr-318	88	6	the	the	DET
ftr-318	88	7	contrary	contrary	NOUN
ftr-318	88	8	,	,	PUNCT
ftr-318	88	9	undergoes	undergo	VERB
ftr-318	88	10	drastic	drastic	ADJ
ftr-318	88	11	change	change	NOUN
ftr-318	88	12	under	under	ADP
ftr-318	88	13	the	the	DET
ftr-318	88	14	various	various	ADJ
ftr-318	88	15	approaches	approach	NOUN
ftr-318	88	16	.	.	PUNCT
ftr-318	89	1	while	while	SCONJ
ftr-318	89	2	he	he	PRON
ftr-318	89	3	is	be	AUX
ftr-318	89	4	met	meet	VERB
ftr-318	89	5	by	by	ADP
ftr-318	89	6	the	the	DET
ftr-318	89	7	various	various	ADJ
ftr-318	89	8	ve	ve	NOUN
ftr-318	89	9	outcomes	outcome	NOUN
ftr-318	89	10	,	,	PUNCT
ftr-318	89	11	this	this	PRON
ftr-318	89	12	does	do	AUX
ftr-318	89	13	not	not	PART
ftr-318	89	14	mean	mean	VERB
ftr-318	89	15	that	that	SCONJ
ftr-318	89	16	he	he	PRON
ftr-318	89	17	is	be	AUX
ftr-318	89	18	derived	derive	VERB
ftr-318	89	19	from	from	ADP
ftr-318	89	20	ve	ve	PROPN
ftr-318	89	21	.	.	PUNCT
ftr-318	90	1	if	if	SCONJ
ftr-318	90	2	anything	anything	PRON
ftr-318	90	3	,	,	PUNCT
ftr-318	90	4	it	it	PRON
ftr-318	90	5	suggests	suggest	VERB
ftr-318	90	6	that	that	SCONJ
ftr-318	90	7	he	he	PRON
ftr-318	90	8	is	be	AUX
ftr-318	90	9	a	a	DET
ftr-318	90	10	stronger	strong	ADJ
ftr-318	90	11	primary	primary	ADJ
ftr-318	90	12	rule	rule	NOUN
ftr-318	90	13	.	.	PUNCT
ftr-318	91	1	10	10	NUM
ftr-318	91	2	in	in	ADP
ftr-318	91	3	their	their	PRON
ftr-318	91	4	1993	1993	NUM
ftr-318	91	5	article	article	NOUN
ftr-318	91	6	,	,	PUNCT
ftr-318	91	7	paul	paul	PROPN
ftr-318	91	8	mcdaniel	mcdaniel	PROPN
ftr-318	91	9	and	and	CCONJ
ftr-318	91	10	james	james	PROPN
ftr-318	91	11	repetti	repetti	PROPN
ftr-318	91	12	(	(	PUNCT
ftr-318	91	13	m	m	NOUN
ftr-318	91	14	-	-	PUNCT
ftr-318	91	15	r	r	NOUN
ftr-318	91	16	)	)	PUNCT
ftr-318	91	17	reviewed	review	VERB
ftr-318	91	18	this	this	DET
ftr-318	91	19	pivotal	pivotal	ADJ
ftr-318	91	20	debate	debate	NOUN
ftr-318	91	21	regarding	regard	VERB
ftr-318	91	22	the	the	DET
ftr-318	91	23	meaning	meaning	NOUN
ftr-318	91	24	of	of	ADP
ftr-318	91	25	ve	ve	VERB
ftr-318	91	26	and	and	CCONJ
ftr-318	91	27	he	he	PRON
ftr-318	91	28	,	,	PUNCT
ftr-318	91	29	and	and	CCONJ
ftr-318	91	30	ultimately	ultimately	ADV
ftr-318	91	31	agreed	agree	VERB
ftr-318	91	32	with	with	ADP
ftr-318	91	33	musgrave	musgrave	PROPN
ftr-318	91	34	i	i	PROPN
ftr-318	91	35	and	and	CCONJ
ftr-318	91	36	with	with	ADP
ftr-318	91	37	kaplow	kaplow	NOUN
ftr-318	91	38	that	that	SCONJ
ftr-318	91	39	both	both	CCONJ
ftr-318	91	40	he	he	PRON
ftr-318	91	41	and	and	CCONJ
ftr-318	91	42	ve	ve	AUX
ftr-318	91	43	lack	lack	VERB
ftr-318	91	44	independent	independent	ADJ
ftr-318	91	45	significance	significance	NOUN
ftr-318	91	46	and	and	CCONJ
ftr-318	91	47	should	should	AUX
ftr-318	91	48	be	be	AUX
ftr-318	91	49	best	well	ADV
ftr-318	91	50	understood	understand	VERB
ftr-318	91	51	as	as	ADP
ftr-318	91	52	a	a	DET
ftr-318	91	53	single	single	ADJ
ftr-318	91	54	concept	concept	NOUN
ftr-318	91	55	.	.	PUNCT
ftr-318	92	1	11	11	NUM
ftr-318	93	1	but	but	CCONJ
ftr-318	93	2	he	he	PRON
ftr-318	93	3	has	have	AUX
ftr-318	93	4	not	not	PART
ftr-318	93	5	died	die	VERB
ftr-318	93	6	.	.	PUNCT
ftr-318	94	1	in	in	ADP
ftr-318	94	2	the	the	DET
ftr-318	94	3	intervening	intervene	VERB
ftr-318	94	4	years	year	NOUN
ftr-318	94	5	he	he	PRON
ftr-318	94	6	has	have	AUX
ftr-318	94	7	survived	survive	VERB
ftr-318	94	8	as	as	ADP
ftr-318	94	9	a	a	DET
ftr-318	94	10	frequently	frequently	ADV
ftr-318	94	11	articulated	articulate	VERB
ftr-318	94	12	independent	independent	ADJ
ftr-318	94	13	policy	policy	NOUN
ftr-318	94	14	ground	ground	NOUN
ftr-318	94	15	in	in	ADP
ftr-318	94	16	the	the	DET
ftr-318	94	17	assessment	assessment	NOUN
ftr-318	94	18	of	of	ADP
ftr-318	94	19	tax	tax	NOUN
ftr-318	94	20	policy	policy	NOUN
ftr-318	94	21	.	.	PUNCT
ftr-318	95	1	why	why	SCONJ
ftr-318	95	2	?	?	PUNCT
ftr-318	95	3	was	be	AUX
ftr-318	95	4	earlier	early	ADJ
ftr-318	95	5	analysis	analysis	NOUN
ftr-318	95	6	faulty	faulty	ADJ
ftr-318	95	7	,	,	PUNCT
ftr-318	95	8	or	or	CCONJ
ftr-318	95	9	is	be	AUX
ftr-318	95	10	something	something	PRON
ftr-318	95	11	else	else	ADV
ftr-318	95	12	at	at	ADP
ftr-318	95	13	work	work	NOUN
ftr-318	95	14	in	in	ADP
ftr-318	95	15	the	the	DET
ftr-318	95	16	tax	tax	NOUN
ftr-318	95	17	literature	literature	NOUN
ftr-318	95	18	?	?	PUNCT
ftr-318	96	1	almost	almost	ADV
ftr-318	96	2	two	two	NUM
ftr-318	96	3	decades	decade	NOUN
ftr-318	96	4	later	later	ADV
ftr-318	96	5	,	,	PUNCT
ftr-318	96	6	this	this	DET
ftr-318	96	7	paper	paper	NOUN
ftr-318	96	8	reexamines	reexamine	VERB
ftr-318	96	9	the	the	DET
ftr-318	96	10	appropriate	appropriate	ADJ
ftr-318	96	11	role	role	NOUN
ftr-318	96	12	of	of	ADP
ftr-318	96	13	he	he	PRON
ftr-318	96	14	in	in	ADP
ftr-318	96	15	tax	tax	NOUN
ftr-318	96	16	policy	policy	NOUN
ftr-318	96	17	and	and	CCONJ
ftr-318	96	18	the	the	DET
ftr-318	96	19	debate	debate	NOUN
ftr-318	96	20	that	that	PRON
ftr-318	96	21	has	have	AUX
ftr-318	96	22	occurred	occur	VERB
ftr-318	96	23	subsequent	subsequent	ADJ
ftr-318	96	24	to	to	ADP
ftr-318	96	25	the	the	DET
ftr-318	96	26	1993	1993	NUM
ftr-318	96	27	m	m	NOUN
ftr-318	96	28	-	-	PUNCT
ftr-318	96	29	r	r	NOUN
ftr-318	96	30	paper	paper	NOUN
ftr-318	96	31	.	.	PUNCT
ftr-318	97	1	in	in	ADP
ftr-318	97	2	this	this	DET
ftr-318	97	3	paper	paper	NOUN
ftr-318	97	4	,	,	PUNCT
ftr-318	97	5	we	we	PRON
ftr-318	97	6	agree	agree	VERB
ftr-318	97	7	with	with	ADP
ftr-318	97	8	musgrave	musgrave	PROPN
ftr-318	97	9	i‘s	i‘s	ADJ
ftr-318	97	10	original	original	ADJ
ftr-318	97	11	assessment	assessment	NOUN
ftr-318	97	12	and	and	CCONJ
ftr-318	97	13	later	late	ADJ
ftr-318	97	14	determinations	determination	NOUN
ftr-318	97	15	by	by	ADP
ftr-318	97	16	kaplow	kaplow	NOUN
ftr-318	97	17	and	and	CCONJ
ftr-318	97	18	m	m	PROPN
ftr-318	97	19	-	-	PROPN
ftr-318	97	20	r.	r.	PROPN
ftr-318	97	21	he	he	PRON
ftr-318	97	22	does	do	AUX
ftr-318	97	23	not	not	PART
ftr-318	97	24	serve	serve	VERB
ftr-318	97	25	a	a	DET
ftr-318	97	26	useful	useful	ADJ
ftr-318	97	27	role	role	NOUN
ftr-318	97	28	in	in	ADP
ftr-318	97	29	formulating	formulate	VERB
ftr-318	97	30	tax	tax	NOUN
ftr-318	97	31	policy	policy	NOUN
ftr-318	97	32	.	.	PUNCT
ftr-318	98	1	he	he	PRON
ftr-318	98	2	and	and	CCONJ
ftr-318	98	3	ve	ve	AUX
ftr-318	98	4	are	be	AUX
ftr-318	98	5	merely	merely	ADV
ftr-318	98	6	both	both	DET
ftr-318	98	7	sides	side	NOUN
ftr-318	98	8	of	of	ADP
ftr-318	98	9	the	the	DET
ftr-318	98	10	same	same	ADJ
ftr-318	98	11	coin	coin	NOUN
ftr-318	98	12	,	,	PUNCT
ftr-318	98	13	because	because	SCONJ
ftr-318	98	14	starting	start	VERB
ftr-318	98	15	an	an	DET
ftr-318	98	16	analysis	analysis	NOUN
ftr-318	98	17	by	by	ADP
ftr-318	98	18	asking	ask	VERB
ftr-318	98	19	what	what	PRON
ftr-318	98	20	the	the	DET
ftr-318	98	21	7	7	NUM
ftr-318	98	22	.	.	PUNCT
ftr-318	98	23	musgrave	musgrave	PROPN
ftr-318	98	24	,	,	PUNCT
ftr-318	98	25	public	public	ADJ
ftr-318	98	26	finance	finance	NOUN
ftr-318	98	27	,	,	PUNCT
ftr-318	98	28	supra	supra	PROPN
ftr-318	98	29	note	note	NOUN
ftr-318	98	30	2	2	NUM
ftr-318	98	31	,	,	PUNCT
ftr-318	98	32	at	at	ADP
ftr-318	98	33	160	160	NUM
ftr-318	98	34	.	.	NOUN
ftr-318	98	35	8	8	NUM
ftr-318	98	36	.	.	PUNCT
ftr-318	99	1	i	i	PRON
ftr-318	99	2	d.	d.	PROPN
ftr-318	99	3	at	at	ADP
ftr-318	99	4	161	161	NUM
ftr-318	99	5	.	.	PUNCT
ftr-318	100	1	9	9	NUM
ftr-318	100	2	.	.	X
ftr-318	101	1	i	i	PRON
ftr-318	101	2	d.	d.	PROPN
ftr-318	101	3	10	10	NUM
ftr-318	101	4	.	.	PUNCT
ftr-318	102	1	musgrave	musgrave	PROPN
ftr-318	102	2	,	,	PUNCT
ftr-318	102	3	he	he	PRON
ftr-318	102	4	,	,	PUNCT
ftr-318	102	5	supra	supra	PROPN
ftr-318	102	6	note	note	NOUN
ftr-318	102	7	2	2	NUM
ftr-318	102	8	,	,	PUNCT
ftr-318	102	9	at	at	ADP
ftr-318	102	10	116–17	116–17	NUM
ftr-318	102	11	.	.	PUNCT
ftr-318	103	1	11	11	NUM
ftr-318	103	2	.	.	PUNCT
ftr-318	104	1	see	see	VERB
ftr-318	104	2	mcdaniel	mcdaniel	PROPN
ftr-318	104	3	&	&	CCONJ
ftr-318	104	4	repetti	repetti	PROPN
ftr-318	104	5	,	,	PUNCT
ftr-318	104	6	horizontal	horizontal	ADJ
ftr-318	104	7	equity	equity	NOUN
ftr-318	104	8	,	,	PUNCT
ftr-318	104	9	supra	supra	PROPN
ftr-318	104	10	note	note	NOUN
ftr-318	104	11	1	1	NUM
ftr-318	104	12	.	.	NUM
ftr-318	104	13	138	138	NUM
ftr-318	104	14	florida	florida	PROPN
ftr-318	104	15	tax	tax	NOUN
ftr-318	104	16	review	review	NOUN
ftr-318	104	17	[	[	X
ftr-318	104	18	vol	vol	NOUN
ftr-318	104	19	.	.	PUNCT
ftr-318	105	1	13:3	13:3	NUM
ftr-318	105	2	appropriate	appropriate	ADJ
ftr-318	105	3	criteria	criterion	NOUN
ftr-318	105	4	are	be	AUX
ftr-318	105	5	to	to	PART
ftr-318	105	6	determine	determine	VERB
ftr-318	105	7	which	which	DET
ftr-318	105	8	persons	person	NOUN
ftr-318	105	9	are	be	AUX
ftr-318	105	10	not	not	PART
ftr-318	105	11	alike	alike	ADV
ftr-318	105	12	yields	yield	NOUN
ftr-318	105	13	the	the	DET
ftr-318	105	14	same	same	ADJ
ftr-318	105	15	result	result	NOUN
ftr-318	105	16	as	as	ADP
ftr-318	105	17	starting	start	VERB
ftr-318	105	18	the	the	DET
ftr-318	105	19	analysis	analysis	NOUN
ftr-318	105	20	by	by	ADP
ftr-318	105	21	asking	ask	VERB
ftr-318	105	22	what	what	PRON
ftr-318	105	23	criteria	criterion	NOUN
ftr-318	105	24	should	should	AUX
ftr-318	105	25	be	be	AUX
ftr-318	105	26	used	use	VERB
ftr-318	105	27	to	to	PART
ftr-318	105	28	determine	determine	VERB
ftr-318	105	29	whether	whether	SCONJ
ftr-318	105	30	persons	person	NOUN
ftr-318	105	31	are	be	AUX
ftr-318	105	32	alike	alike	ADV
ftr-318	105	33	.	.	PUNCT
ftr-318	106	1	in	in	ADP
ftr-318	106	2	addition	addition	NOUN
ftr-318	106	3	,	,	PUNCT
ftr-318	106	4	we	we	PRON
ftr-318	106	5	agree	agree	VERB
ftr-318	106	6	with	with	ADP
ftr-318	106	7	musgrave	musgrave	PROPN
ftr-318	106	8	i	i	PROPN
ftr-318	106	9	and	and	CCONJ
ftr-318	106	10	m	m	PROPN
ftr-318	106	11	-	-	PUNCT
ftr-318	106	12	r	r	NOUN
ftr-318	106	13	that	that	PRON
ftr-318	106	14	ve	ve	AUX
ftr-318	106	15	also	also	ADV
ftr-318	106	16	is	be	AUX
ftr-318	106	17	not	not	PART
ftr-318	106	18	useful	useful	ADJ
ftr-318	106	19	without	without	ADP
ftr-318	106	20	appeal	appeal	NOUN
ftr-318	106	21	to	to	ADP
ftr-318	106	22	a	a	DET
ftr-318	106	23	theory	theory	NOUN
ftr-318	106	24	of	of	ADP
ftr-318	106	25	distributive	distributive	ADJ
ftr-318	106	26	justice	justice	NOUN
ftr-318	106	27	.	.	PUNCT
ftr-318	107	1	but	but	CCONJ
ftr-318	107	2	there	there	PRON
ftr-318	107	3	are	be	VERB
ftr-318	107	4	important	important	ADJ
ftr-318	107	5	reasons	reason	NOUN
ftr-318	107	6	why	why	SCONJ
ftr-318	107	7	debate	debate	VERB
ftr-318	107	8	about	about	ADP
ftr-318	107	9	the	the	DET
ftr-318	107	10	role	role	NOUN
ftr-318	107	11	of	of	ADP
ftr-318	107	12	he	he	PRON
ftr-318	107	13	has	have	AUX
ftr-318	107	14	persisted	persist	VERB
ftr-318	107	15	.	.	PUNCT
ftr-318	108	1	although	although	SCONJ
ftr-318	108	2	he	he	PRON
ftr-318	108	3	is	be	AUX
ftr-318	108	4	not	not	PART
ftr-318	108	5	a	a	DET
ftr-318	108	6	useful	useful	ADJ
ftr-318	108	7	substantive	substantive	ADJ
ftr-318	108	8	tool	tool	NOUN
ftr-318	108	9	for	for	ADP
ftr-318	108	10	tax	tax	NOUN
ftr-318	108	11	policy	policy	NOUN
ftr-318	108	12	design	design	NOUN
ftr-318	108	13	,	,	PUNCT
ftr-318	108	14	it	it	PRON
ftr-318	108	15	may	may	AUX
ftr-318	108	16	serve	serve	VERB
ftr-318	108	17	a	a	DET
ftr-318	108	18	useful	useful	ADJ
ftr-318	108	19	role	role	NOUN
ftr-318	108	20	in	in	ADP
ftr-318	108	21	:	:	PUNCT
ftr-318	108	22	(	(	PUNCT
ftr-318	108	23	1	1	X
ftr-318	108	24	)	)	PUNCT
ftr-318	108	25	establishing	establish	VERB
ftr-318	108	26	the	the	DET
ftr-318	108	27	process	process	NOUN
ftr-318	108	28	to	to	PART
ftr-318	108	29	be	be	AUX
ftr-318	108	30	followed	follow	VERB
ftr-318	108	31	to	to	PART
ftr-318	108	32	design	design	VERB
ftr-318	108	33	tax	tax	NOUN
ftr-318	108	34	policy	policy	NOUN
ftr-318	108	35	;	;	PUNCT
ftr-318	108	36	and	and	CCONJ
ftr-318	108	37	(	(	PUNCT
ftr-318	108	38	2	2	X
ftr-318	108	39	)	)	PUNCT
ftr-318	108	40	assessing	assess	VERB
ftr-318	108	41	the	the	DET
ftr-318	108	42	administration	administration	NOUN
ftr-318	108	43	of	of	ADP
ftr-318	108	44	the	the	DET
ftr-318	108	45	resulting	result	VERB
ftr-318	108	46	rules	rule	NOUN
ftr-318	108	47	.	.	PUNCT
ftr-318	109	1	the	the	DET
ftr-318	109	2	first	first	ADJ
ftr-318	109	3	two	two	NUM
ftr-318	109	4	of	of	ADP
ftr-318	109	5	these	these	DET
ftr-318	109	6	reasons	reason	NOUN
ftr-318	109	7	mirrors	mirror	VERB
ftr-318	109	8	the	the	DET
ftr-318	109	9	insight	insight	NOUN
ftr-318	109	10	of	of	ADP
ftr-318	109	11	musgrave	musgrave	PROPN
ftr-318	109	12	ii	ii	PROPN
ftr-318	109	13	.	.	PUNCT
ftr-318	110	1	as	as	SCONJ
ftr-318	110	2	urged	urge	VERB
ftr-318	110	3	above	above	ADV
ftr-318	110	4	,	,	PUNCT
ftr-318	110	5	equality	equality	NOUN
ftr-318	110	6	(	(	PUNCT
ftr-318	110	7	the	the	DET
ftr-318	110	8	core	core	ADJ
ftr-318	110	9	vision	vision	NOUN
ftr-318	110	10	of	of	ADP
ftr-318	110	11	he	he	PRON
ftr-318	110	12	)	)	PUNCT
ftr-318	110	13	is	be	AUX
ftr-318	110	14	not	not	PART
ftr-318	110	15	independently	independently	ADV
ftr-318	110	16	important	important	ADJ
ftr-318	110	17	in	in	ADP
ftr-318	110	18	formulating	formulate	VERB
ftr-318	110	19	tax	tax	NOUN
ftr-318	110	20	policy	policy	NOUN
ftr-318	110	21	because	because	SCONJ
ftr-318	110	22	taxation	taxation	NOUN
ftr-318	110	23	is	be	AUX
ftr-318	110	24	an	an	DET
ftr-318	110	25	algorithm	algorithm	NOUN
ftr-318	110	26	that	that	PRON
ftr-318	110	27	will	will	AUX
ftr-318	110	28	always	always	ADV
ftr-318	110	29	tax	tax	VERB
ftr-318	110	30	equally	equally	ADV
ftr-318	110	31	those	those	PRON
ftr-318	110	32	defined	define	VERB
ftr-318	110	33	as	as	ADP
ftr-318	110	34	equals	equal	NOUN
ftr-318	110	35	.	.	PUNCT
ftr-318	111	1	12	12	NUM
ftr-318	111	2	equality	equality	NOUN
ftr-318	111	3	does	do	AUX
ftr-318	111	4	,	,	PUNCT
ftr-318	111	5	however	however	ADV
ftr-318	111	6	,	,	PUNCT
ftr-318	111	7	define	define	VERB
ftr-318	111	8	the	the	DET
ftr-318	111	9	process	process	NOUN
ftr-318	111	10	for	for	ADP
ftr-318	111	11	designing	design	VERB
ftr-318	111	12	a	a	DET
ftr-318	111	13	tax	tax	NOUN
ftr-318	111	14	system	system	NOUN
ftr-318	111	15	by	by	ADP
ftr-318	111	16	requiring	require	VERB
ftr-318	111	17	that	that	SCONJ
ftr-318	111	18	the	the	DET
ftr-318	111	19	government	government	NOUN
ftr-318	111	20	justify	justify	VERB
ftr-318	111	21	its	its	PRON
ftr-318	111	22	selection	selection	NOUN
ftr-318	111	23	of	of	ADP
ftr-318	111	24	criteria	criterion	NOUN
ftr-318	111	25	to	to	PART
ftr-318	111	26	measure	measure	VERB
ftr-318	111	27	who	who	PRON
ftr-318	111	28	is	be	AUX
ftr-318	111	29	equal	equal	ADJ
ftr-318	111	30	(	(	PUNCT
ftr-318	111	31	and	and	CCONJ
ftr-318	111	32	not	not	PART
ftr-318	111	33	equal	equal	ADJ
ftr-318	111	34	)	)	PUNCT
ftr-318	111	35	.	.	PUNCT
ftr-318	112	1	13	13	NUM
ftr-318	112	2	he	he	PRON
ftr-318	112	3	lingers	linger	VERB
ftr-318	112	4	in	in	ADP
ftr-318	112	5	the	the	DET
ftr-318	112	6	tax	tax	NOUN
ftr-318	112	7	debate	debate	NOUN
ftr-318	112	8	because	because	SCONJ
ftr-318	112	9	,	,	PUNCT
ftr-318	112	10	by	by	ADP
ftr-318	112	11	starting	start	VERB
ftr-318	112	12	with	with	ADP
ftr-318	112	13	the	the	DET
ftr-318	112	14	notion	notion	NOUN
ftr-318	112	15	that	that	SCONJ
ftr-318	112	16	all	all	PRON
ftr-318	112	17	should	should	AUX
ftr-318	112	18	be	be	AUX
ftr-318	112	19	treated	treat	VERB
ftr-318	112	20	equally	equally	ADV
ftr-318	112	21	,	,	PUNCT
ftr-318	112	22	he	he	PRON
ftr-318	112	23	requires	require	VERB
ftr-318	112	24	a	a	DET
ftr-318	112	25	government	government	NOUN
ftr-318	112	26	to	to	PART
ftr-318	112	27	articulate	articulate	VERB
ftr-318	112	28	a	a	DET
ftr-318	112	29	justification	justification	NOUN
ftr-318	112	30	for	for	ADP
ftr-318	112	31	any	any	DET
ftr-318	112	32	tax	tax	NOUN
ftr-318	112	33	policy	policy	NOUN
ftr-318	112	34	that	that	PRON
ftr-318	112	35	imposes	impose	VERB
ftr-318	112	36	―different‖	―different‖	NOUN
ftr-318	112	37	taxation	taxation	NOUN
ftr-318	112	38	.	.	PUNCT
ftr-318	113	1	he	he	PRON
ftr-318	113	2	tells	tell	VERB
ftr-318	113	3	us	we	PRON
ftr-318	113	4	that	that	DET
ftr-318	113	5	government	government	NOUN
ftr-318	113	6	should	should	AUX
ftr-318	113	7	communicate	communicate	VERB
ftr-318	113	8	the	the	DET
ftr-318	113	9	rationale	rationale	NOUN
ftr-318	113	10	for	for	ADP
ftr-318	113	11	different	different	ADJ
ftr-318	113	12	treatment	treatment	NOUN
ftr-318	113	13	;	;	PUNCT
ftr-318	113	14	however	however	ADV
ftr-318	113	15	,	,	PUNCT
ftr-318	113	16	it	it	PRON
ftr-318	113	17	does	do	AUX
ftr-318	113	18	not	not	PART
ftr-318	113	19	tell	tell	VERB
ftr-318	113	20	us	we	PRON
ftr-318	113	21	what	what	PRON
ftr-318	113	22	the	the	DET
ftr-318	113	23	treatment	treatment	NOUN
ftr-318	113	24	should	should	AUX
ftr-318	113	25	be	be	AUX
ftr-318	113	26	.	.	PUNCT
ftr-318	114	1	moving	move	VERB
ftr-318	114	2	to	to	ADP
ftr-318	114	3	the	the	DET
ftr-318	114	4	level	level	NOUN
ftr-318	114	5	of	of	ADP
ftr-318	114	6	administration	administration	NOUN
ftr-318	114	7	of	of	ADP
ftr-318	114	8	the	the	DET
ftr-318	114	9	tax	tax	NOUN
ftr-318	114	10	system	system	NOUN
ftr-318	114	11	,	,	PUNCT
ftr-318	114	12	some	some	DET
ftr-318	114	13	tax	tax	NOUN
ftr-318	114	14	scholars	scholar	NOUN
ftr-318	114	15	have	have	AUX
ftr-318	114	16	relied	rely	VERB
ftr-318	114	17	on	on	SCONJ
ftr-318	114	18	he	he	PRON
ftr-318	114	19	to	to	PART
ftr-318	114	20	serve	serve	VERB
ftr-318	114	21	as	as	ADP
ftr-318	114	22	a	a	DET
ftr-318	114	23	benchmark	benchmark	NOUN
ftr-318	114	24	for	for	ADP
ftr-318	114	25	assessing	assess	VERB
ftr-318	114	26	whether	whether	SCONJ
ftr-318	114	27	governmental	governmental	ADJ
ftr-318	114	28	administration	administration	NOUN
ftr-318	114	29	of	of	ADP
ftr-318	114	30	the	the	DET
ftr-318	114	31	tax	tax	NOUN
ftr-318	114	32	law	law	NOUN
ftr-318	114	33	is	be	AUX
ftr-318	114	34	fair	fair	ADJ
ftr-318	114	35	.	.	PUNCT
ftr-318	115	1	as	as	SCONJ
ftr-318	115	2	musgrave	musgrave	PROPN
ftr-318	115	3	i	i	PRON
ftr-318	115	4	observed	observe	VERB
ftr-318	115	5	(	(	PUNCT
ftr-318	115	6	somewhat	somewhat	ADV
ftr-318	115	7	negatively	negatively	ADV
ftr-318	115	8	)	)	PUNCT
ftr-318	115	9	,	,	PUNCT
ftr-318	115	10	―[i]n	―[i]n	PROPN
ftr-318	115	11	the	the	DET
ftr-318	115	12	absence	absence	NOUN
ftr-318	115	13	of	of	ADP
ftr-318	115	14	vertical	vertical	ADJ
ftr-318	115	15	equity	equity	NOUN
ftr-318	115	16	norms	norm	NOUN
ftr-318	115	17	,	,	PUNCT
ftr-318	115	18	the	the	DET
ftr-318	115	19	case	case	NOUN
ftr-318	115	20	for	for	ADP
ftr-318	115	21	horizontal	horizontal	ADJ
ftr-318	115	22	equity	equity	NOUN
ftr-318	115	23	is	be	AUX
ftr-318	115	24	reduced	reduce	VERB
ftr-318	115	25	to	to	ADP
ftr-318	115	26	providing	provide	VERB
ftr-318	115	27	protection	protection	NOUN
ftr-318	115	28	against	against	ADP
ftr-318	115	29	malicious	malicious	ADJ
ftr-318	115	30	discrimination	discrimination	NOUN
ftr-318	115	31	,	,	PUNCT
ftr-318	115	32	an	an	DET
ftr-318	115	33	objective	objective	NOUN
ftr-318	115	34	which	which	PRON
ftr-318	115	35	might	might	AUX
ftr-318	115	36	be	be	AUX
ftr-318	115	37	met	meet	VERB
ftr-318	115	38	more	more	ADV
ftr-318	115	39	simply	simply	ADV
ftr-318	115	40	by	by	ADP
ftr-318	115	41	a	a	DET
ftr-318	115	42	tax	tax	NOUN
ftr-318	115	43	lottery.‖	lottery.‖	NOUN
ftr-318	115	44	14	14	NUM
ftr-318	115	45	as	as	SCONJ
ftr-318	115	46	considered	consider	VERB
ftr-318	115	47	more	more	ADV
ftr-318	115	48	extensively	extensively	ADV
ftr-318	115	49	below	below	ADV
ftr-318	115	50	,	,	PUNCT
ftr-318	115	51	15	15	NUM
ftr-318	115	52	he	he	PRON
ftr-318	115	53	could	could	AUX
ftr-318	115	54	be	be	AUX
ftr-318	115	55	viewed	view	VERB
ftr-318	115	56	as	as	ADP
ftr-318	115	57	a	a	DET
ftr-318	115	58	safeguard	safeguard	NOUN
ftr-318	115	59	against	against	ADP
ftr-318	115	60	arbitrary	arbitrary	ADJ
ftr-318	115	61	enforcement	enforcement	NOUN
ftr-318	115	62	of	of	ADP
ftr-318	115	63	tax	tax	NOUN
ftr-318	115	64	laws	law	NOUN
ftr-318	115	65	and	and	CCONJ
ftr-318	115	66	,	,	PUNCT
ftr-318	115	67	therefore	therefore	ADV
ftr-318	115	68	,	,	PUNCT
ftr-318	115	69	stays	stay	VERB
ftr-318	115	70	at	at	ADP
ftr-318	115	71	the	the	DET
ftr-318	115	72	forefront	forefront	NOUN
ftr-318	115	73	of	of	ADP
ftr-318	115	74	tax	tax	NOUN
ftr-318	115	75	consciousness	consciousness	NOUN
ftr-318	115	76	because	because	SCONJ
ftr-318	115	77	arbitrary	arbitrary	ADJ
ftr-318	115	78	enforcement	enforcement	NOUN
ftr-318	115	79	would	would	AUX
ftr-318	115	80	be	be	AUX
ftr-318	115	81	particularly	particularly	ADV
ftr-318	115	82	pernicious	pernicious	ADJ
ftr-318	115	83	in	in	ADP
ftr-318	115	84	a	a	DET
ftr-318	115	85	system	system	NOUN
ftr-318	115	86	that	that	PRON
ftr-318	115	87	does	do	AUX
ftr-318	115	88	not	not	PART
ftr-318	115	89	usually	usually	ADV
ftr-318	115	90	make	make	VERB
ftr-318	115	91	public	public	ADJ
ftr-318	115	92	12	12	NUM
ftr-318	115	93	.	.	PUNCT
ftr-318	116	1	this	this	DET
ftr-318	116	2	result	result	NOUN
ftr-318	116	3	is	be	AUX
ftr-318	116	4	not	not	PART
ftr-318	116	5	avoided	avoid	VERB
ftr-318	116	6	by	by	ADP
ftr-318	116	7	employing	employ	VERB
ftr-318	116	8	a	a	DET
ftr-318	116	9	different	different	ADJ
ftr-318	116	10	definition	definition	NOUN
ftr-318	116	11	for	for	ADP
ftr-318	116	12	he	he	PRON
ftr-318	116	13	that	that	PRON
ftr-318	116	14	looks	look	VERB
ftr-318	116	15	to	to	PART
ftr-318	116	16	see	see	VERB
ftr-318	116	17	whether	whether	SCONJ
ftr-318	116	18	―similar‖	―similar‖	PROPN
ftr-318	116	19	taxpayers	taxpayer	NOUN
ftr-318	116	20	(	(	PUNCT
ftr-318	116	21	rather	rather	ADV
ftr-318	116	22	than	than	ADP
ftr-318	116	23	the	the	DET
ftr-318	116	24	―same‖	―same‖	PROPN
ftr-318	116	25	taxpayers	taxpayer	NOUN
ftr-318	116	26	)	)	PUNCT
ftr-318	116	27	are	be	AUX
ftr-318	116	28	taxed	tax	VERB
ftr-318	116	29	in	in	ADP
ftr-318	116	30	a	a	DET
ftr-318	116	31	―similar‖	―similar‖	NOUN
ftr-318	116	32	way	way	NOUN
ftr-318	116	33	(	(	PUNCT
ftr-318	116	34	rather	rather	ADV
ftr-318	116	35	than	than	ADP
ftr-318	116	36	the	the	DET
ftr-318	116	37	―same‖	―same‖	PROPN
ftr-318	116	38	way	way	NOUN
ftr-318	116	39	)	)	PUNCT
ftr-318	116	40	.	.	PUNCT
ftr-318	117	1	whatever	whatever	DET
ftr-318	117	2	criteria	criterion	NOUN
ftr-318	117	3	are	be	AUX
ftr-318	117	4	used	use	VERB
ftr-318	117	5	to	to	PART
ftr-318	117	6	identify	identify	VERB
ftr-318	117	7	taxpayers	taxpayer	NOUN
ftr-318	117	8	who	who	PRON
ftr-318	117	9	are	be	AUX
ftr-318	117	10	―similar‖	―similar‖	PROPN
ftr-318	117	11	will	will	AUX
ftr-318	117	12	result	result	VERB
ftr-318	117	13	in	in	ADP
ftr-318	117	14	such	such	ADJ
ftr-318	117	15	taxpayers	taxpayer	NOUN
ftr-318	117	16	being	be	AUX
ftr-318	117	17	taxed	tax	VERB
ftr-318	117	18	in	in	ADP
ftr-318	117	19	a	a	DET
ftr-318	117	20	―similar‖	―similar‖	PROPN
ftr-318	117	21	way	way	NOUN
ftr-318	117	22	.	.	PUNCT
ftr-318	118	1	13	13	NUM
ftr-318	118	2	.	.	PUNCT
ftr-318	118	3	kenneth	kenneth	PROPN
ftr-318	118	4	w.	w.	PROPN
ftr-318	118	5	simons	simons	PROPN
ftr-318	118	6	,	,	PUNCT
ftr-318	118	7	the	the	DET
ftr-318	118	8	logic	logic	NOUN
ftr-318	118	9	of	of	ADP
ftr-318	118	10	egalitarian	egalitarian	ADJ
ftr-318	118	11	norms	norm	NOUN
ftr-318	118	12	,	,	PUNCT
ftr-318	118	13	80	80	NUM
ftr-318	118	14	b.u	b.u	PROPN
ftr-318	118	15	.	.	PROPN
ftr-318	118	16	l.	l.	PROPN
ftr-318	118	17	rev	rev	PROPN
ftr-318	118	18	.	.	PROPN
ftr-318	118	19	693	693	NUM
ftr-318	118	20	,	,	PUNCT
ftr-318	118	21	714	714	NUM
ftr-318	118	22	and	and	CCONJ
ftr-318	118	23	748–50	748–50	NUM
ftr-318	118	24	(	(	PUNCT
ftr-318	118	25	1990	1990	NUM
ftr-318	118	26	)	)	PUNCT
ftr-318	118	27	(	(	PUNCT
ftr-318	118	28	arguing	argue	VERB
ftr-318	118	29	that	that	SCONJ
ftr-318	118	30	a	a	DET
ftr-318	118	31	right	right	NOUN
ftr-318	118	32	to	to	ADP
ftr-318	118	33	equality	equality	NOUN
ftr-318	118	34	requires	require	VERB
ftr-318	118	35	a	a	DET
ftr-318	118	36	decisionmaker	decisionmaker	NOUN
ftr-318	118	37	to	to	PART
ftr-318	118	38	provide	provide	VERB
ftr-318	118	39	a	a	DET
ftr-318	118	40	―rational	―rational	ADJ
ftr-318	118	41	explanation	explanation	NOUN
ftr-318	118	42	of	of	ADP
ftr-318	118	43	a	a	DET
ftr-318	118	44	difference	difference	NOUN
ftr-318	118	45	in	in	ADP
ftr-318	118	46	treatment‖	treatment‖	PROPN
ftr-318	118	47	)	)	PUNCT
ftr-318	119	1	[	[	X
ftr-318	119	2	hereinafter	hereinafter	NOUN
ftr-318	119	3	simons	simon	NOUN
ftr-318	119	4	,	,	PUNCT
ftr-318	119	5	egalitarian	egalitarian	ADJ
ftr-318	119	6	norms	norm	NOUN
ftr-318	119	7	]	]	PUNCT
ftr-318	119	8	.	.	PUNCT
ftr-318	120	1	14	14	NUM
ftr-318	120	2	.	.	PUNCT
ftr-318	120	3	richard	richard	PROPN
ftr-318	120	4	a.	a.	PROPN
ftr-318	120	5	musgrave	musgrave	PROPN
ftr-318	120	6	,	,	PUNCT
ftr-318	120	7	et	et	NOUN
ftr-318	120	8	,	,	PUNCT
ftr-318	120	9	ot	ot	NOUN
ftr-318	120	10	and	and	CCONJ
ftr-318	120	11	sbt	sbt	PROPN
ftr-318	120	12	,	,	PUNCT
ftr-318	120	13	6	6	NUM
ftr-318	120	14	j.	j.	PROPN
ftr-318	120	15	pub	pub	PROPN
ftr-318	120	16	.	.	PUNCT
ftr-318	121	1	econ	econ	PROPN
ftr-318	121	2	.	.	PUNCT
ftr-318	122	1	4	4	NUM
ftr-318	122	2	(	(	PUNCT
ftr-318	122	3	1976).15	1976).15	X
ftr-318	122	4	.	.	PUNCT
ftr-318	122	5	see	see	VERB
ftr-318	122	6	infra	infra	NOUN
ftr-318	122	7	test	test	NOUN
ftr-318	122	8	accompanying	accompany	VERB
ftr-318	122	9	notes	note	NOUN
ftr-318	122	10	56–62	56–62	NUM
ftr-318	122	11	.	.	PUNCT
ftr-318	123	1	15	15	NUM
ftr-318	123	2	.	.	X
ftr-318	124	1	see	see	VERB
ftr-318	124	2	infra	infra	NOUN
ftr-318	124	3	test	test	NOUN
ftr-318	124	4	accompanying	accompany	VERB
ftr-318	124	5	notes	note	NOUN
ftr-318	124	6	56–62	56–62	NUM
ftr-318	124	7	.	.	PUNCT
ftr-318	125	1	2012	2012	NUM
ftr-318	125	2	]	]	X
ftr-318	125	3	horizontal	horizontal	ADJ
ftr-318	125	4	equity	equity	NOUN
ftr-318	125	5	revisited	revisit	VERB
ftr-318	125	6	139	139	NUM
ftr-318	125	7	disclosures	disclosure	NOUN
ftr-318	125	8	regarding	regard	VERB
ftr-318	125	9	each	each	DET
ftr-318	125	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-318	125	11	liability	liability	NOUN
ftr-318	125	12	for	for	ADP
ftr-318	125	13	taxes	taxis	NOUN
ftr-318	125	14	.	.	PUNCT
ftr-318	126	1	16	16	NUM
ftr-318	126	2	he	he	PRON
ftr-318	126	3	does	do	AUX
ftr-318	126	4	not	not	PART
ftr-318	126	5	define	define	VERB
ftr-318	126	6	the	the	DET
ftr-318	126	7	form	form	NOUN
ftr-318	126	8	of	of	ADP
ftr-318	126	9	enforcement	enforcement	NOUN
ftr-318	126	10	,	,	PUNCT
ftr-318	126	11	but	but	CCONJ
ftr-318	126	12	does	do	AUX
ftr-318	126	13	require	require	VERB
ftr-318	126	14	the	the	DET
ftr-318	126	15	government	government	NOUN
ftr-318	126	16	to	to	PART
ftr-318	126	17	justify	justify	VERB
ftr-318	126	18	why	why	SCONJ
ftr-318	126	19	enforcement	enforcement	NOUN
ftr-318	126	20	is	be	AUX
ftr-318	126	21	not	not	PART
ftr-318	126	22	uniform	uniform	ADJ
ftr-318	126	23	.	.	PUNCT
ftr-318	127	1	part	part	NOUN
ftr-318	127	2	ii	ii	PROPN
ftr-318	127	3	of	of	ADP
ftr-318	127	4	this	this	DET
ftr-318	127	5	article	article	NOUN
ftr-318	127	6	describes	describe	VERB
ftr-318	127	7	why	why	SCONJ
ftr-318	127	8	he	he	PRON
ftr-318	127	9	and	and	CCONJ
ftr-318	127	10	ve	ve	AUX
ftr-318	127	11	lack	lack	VERB
ftr-318	127	12	normative	normative	ADJ
ftr-318	127	13	content	content	NOUN
ftr-318	127	14	.	.	PUNCT
ftr-318	128	1	part	part	NOUN
ftr-318	128	2	iii	iii	NUM
ftr-318	128	3	considers	consider	NOUN
ftr-318	128	4	and	and	CCONJ
ftr-318	128	5	rejects	reject	VERB
ftr-318	128	6	arguments	argument	NOUN
ftr-318	128	7	that	that	PRON
ftr-318	128	8	have	have	AUX
ftr-318	128	9	been	be	AUX
ftr-318	128	10	offered	offer	VERB
ftr-318	128	11	after	after	ADP
ftr-318	128	12	the	the	DET
ftr-318	128	13	m	m	PROPN
ftr-318	128	14	-	-	PUNCT
ftr-318	128	15	r	r	NOUN
ftr-318	128	16	article	article	NOUN
ftr-318	128	17	to	to	PART
ftr-318	128	18	defend	defend	VERB
ftr-318	128	19	the	the	DET
ftr-318	128	20	role	role	NOUN
ftr-318	128	21	of	of	ADP
ftr-318	128	22	he	he	PRON
ftr-318	128	23	.	.	PUNCT
ftr-318	129	1	part	part	NOUN
ftr-318	129	2	iv	iv	NUM
ftr-318	129	3	suggests	suggest	VERB
ftr-318	129	4	that	that	SCONJ
ftr-318	129	5	while	while	SCONJ
ftr-318	129	6	he	he	PRON
ftr-318	129	7	is	be	AUX
ftr-318	129	8	not	not	PART
ftr-318	129	9	helpful	helpful	ADJ
ftr-318	129	10	in	in	ADP
ftr-318	129	11	designing	design	VERB
ftr-318	129	12	a	a	DET
ftr-318	129	13	tax	tax	NOUN
ftr-318	129	14	system	system	NOUN
ftr-318	129	15	because	because	SCONJ
ftr-318	129	16	it	it	PRON
ftr-318	129	17	provides	provide	VERB
ftr-318	129	18	no	no	DET
ftr-318	129	19	guidance	guidance	NOUN
ftr-318	129	20	about	about	ADP
ftr-318	129	21	what	what	PRON
ftr-318	129	22	the	the	DET
ftr-318	129	23	system	system	NOUN
ftr-318	129	24	should	should	AUX
ftr-318	129	25	look	look	VERB
ftr-318	129	26	like	like	ADP
ftr-318	129	27	,	,	PUNCT
ftr-318	129	28	support	support	NOUN
ftr-318	129	29	for	for	ADP
ftr-318	129	30	he	he	PRON
ftr-318	129	31	has	have	AUX
ftr-318	129	32	persisted	persist	VERB
ftr-318	129	33	because	because	SCONJ
ftr-318	129	34	of	of	ADP
ftr-318	129	35	a	a	DET
ftr-318	129	36	shared	share	VERB
ftr-318	129	37	belief	belief	NOUN
ftr-318	129	38	that	that	SCONJ
ftr-318	129	39	government	government	NOUN
ftr-318	129	40	should	should	AUX
ftr-318	129	41	communicate	communicate	VERB
ftr-318	129	42	the	the	DET
ftr-318	129	43	rationale	rationale	NOUN
ftr-318	129	44	for	for	ADP
ftr-318	129	45	treating	treat	VERB
ftr-318	129	46	people	people	NOUN
ftr-318	129	47	differently	differently	ADV
ftr-318	129	48	.	.	PUNCT
ftr-318	130	1	he	he	PRON
ftr-318	130	2	tells	tell	VERB
ftr-318	130	3	us	we	PRON
ftr-318	130	4	that	that	DET
ftr-318	130	5	government	government	NOUN
ftr-318	130	6	should	should	AUX
ftr-318	130	7	communicate	communicate	VERB
ftr-318	130	8	the	the	DET
ftr-318	130	9	rationale	rationale	NOUN
ftr-318	130	10	for	for	ADP
ftr-318	130	11	different	different	ADJ
ftr-318	130	12	treatment	treatment	NOUN
ftr-318	130	13	,	,	PUNCT
ftr-318	130	14	but	but	CCONJ
ftr-318	130	15	it	it	PRON
ftr-318	130	16	does	do	AUX
ftr-318	130	17	not	not	PART
ftr-318	130	18	tell	tell	VERB
ftr-318	130	19	us	we	PRON
ftr-318	130	20	what	what	PRON
ftr-318	130	21	that	that	SCONJ
ftr-318	130	22	different	different	ADJ
ftr-318	130	23	treatment	treatment	NOUN
ftr-318	130	24	should	should	AUX
ftr-318	130	25	be	be	AUX
ftr-318	130	26	.	.	PUNCT
ftr-318	131	1	part	part	NOUN
ftr-318	131	2	iv	iv	NUM
ftr-318	131	3	further	far	ADV
ftr-318	131	4	suggests	suggest	VERB
ftr-318	131	5	that	that	SCONJ
ftr-318	131	6	support	support	NOUN
ftr-318	131	7	for	for	ADP
ftr-318	131	8	the	the	DET
ftr-318	131	9	role	role	NOUN
ftr-318	131	10	of	of	ADP
ftr-318	131	11	he	he	PRON
ftr-318	131	12	may	may	AUX
ftr-318	131	13	also	also	ADV
ftr-318	131	14	be	be	AUX
ftr-318	131	15	rooted	root	VERB
ftr-318	131	16	in	in	ADP
ftr-318	131	17	the	the	DET
ftr-318	131	18	notion	notion	NOUN
ftr-318	131	19	that	that	SCONJ
ftr-318	131	20	government	government	NOUN
ftr-318	131	21	should	should	AUX
ftr-318	131	22	be	be	AUX
ftr-318	131	23	even	even	ADV
ftr-318	131	24	-	-	PUNCT
ftr-318	131	25	handed	handed	ADJ
ftr-318	131	26	in	in	ADP
ftr-318	131	27	its	its	PRON
ftr-318	131	28	enforcement	enforcement	NOUN
ftr-318	131	29	of	of	ADP
ftr-318	131	30	tax	tax	NOUN
ftr-318	131	31	laws	law	NOUN
ftr-318	131	32	.	.	PUNCT
ftr-318	132	1	part	part	NOUN
ftr-318	132	2	iv	iv	NUM
ftr-318	132	3	observes	observe	VERB
ftr-318	132	4	,	,	PUNCT
ftr-318	132	5	however	however	ADV
ftr-318	132	6	,	,	PUNCT
ftr-318	132	7	that	that	SCONJ
ftr-318	132	8	he	he	PRON
ftr-318	132	9	is	be	AUX
ftr-318	132	10	not	not	PART
ftr-318	132	11	helpful	helpful	ADJ
ftr-318	132	12	in	in	ADP
ftr-318	132	13	insuring	insure	VERB
ftr-318	132	14	even	even	ADV
ftr-318	132	15	-	-	PUNCT
ftr-318	132	16	handed	hand	VERB
ftr-318	132	17	enforcement	enforcement	NOUN
ftr-318	132	18	.	.	PUNCT
ftr-318	133	1	in	in	ADP
ftr-318	133	2	a	a	DET
ftr-318	133	3	world	world	NOUN
ftr-318	133	4	of	of	ADP
ftr-318	133	5	finite	finite	ADJ
ftr-318	133	6	resources	resource	NOUN
ftr-318	133	7	,	,	PUNCT
ftr-318	133	8	not	not	PART
ftr-318	133	9	every	every	DET
ftr-318	133	10	taxpayer	taxpayer	NOUN
ftr-318	133	11	can	can	AUX
ftr-318	133	12	be	be	AUX
ftr-318	133	13	audited	audit	VERB
ftr-318	133	14	.	.	PUNCT
ftr-318	134	1	in	in	ADP
ftr-318	134	2	deciding	decide	VERB
ftr-318	134	3	who	who	PRON
ftr-318	134	4	should	should	AUX
ftr-318	134	5	be	be	AUX
ftr-318	134	6	audited	audit	VERB
ftr-318	134	7	,	,	PUNCT
ftr-318	134	8	it	it	PRON
ftr-318	134	9	is	be	AUX
ftr-318	134	10	necessary	necessary	ADJ
ftr-318	134	11	to	to	PART
ftr-318	134	12	refer	refer	VERB
ftr-318	134	13	to	to	ADP
ftr-318	134	14	something	something	PRON
ftr-318	134	15	beyond	beyond	ADP
ftr-318	134	16	he	he	PRON
ftr-318	134	17	.	.	PUNCT
ftr-318	135	1	part	part	NOUN
ftr-318	135	2	v	v	PROPN
ftr-318	135	3	concludes	conclude	VERB
ftr-318	135	4	this	this	DET
ftr-318	135	5	article	article	NOUN
ftr-318	135	6	.	.	PUNCT
ftr-318	136	1	ii	ii	PROPN
ftr-318	136	2	.	.	PUNCT
ftr-318	137	1	why	why	SCONJ
ftr-318	137	2	he	he	PRON
ftr-318	137	3	and	and	CCONJ
ftr-318	137	4	ve	ve	AUX
ftr-318	137	5	lack	lack	VERB
ftr-318	137	6	normative	normative	ADJ
ftr-318	137	7	content	content	NOUN
ftr-318	137	8	in	in	ADP
ftr-318	137	9	their	their	PRON
ftr-318	137	10	review	review	NOUN
ftr-318	137	11	of	of	ADP
ftr-318	137	12	the	the	DET
ftr-318	137	13	musgrave	musgrave	NOUN
ftr-318	137	14	-	-	PUNCT
ftr-318	137	15	kaplow	kaplow	NOUN
ftr-318	137	16	debate	debate	NOUN
ftr-318	137	17	,	,	PUNCT
ftr-318	137	18	m	m	NOUN
ftr-318	137	19	-	-	PUNCT
ftr-318	137	20	r	r	NOUN
ftr-318	137	21	agreed	agree	VERB
ftr-318	137	22	with	with	ADP
ftr-318	137	23	musgrave	musgrave	PROPN
ftr-318	137	24	i	i	PRON
ftr-318	137	25	that	that	PRON
ftr-318	137	26	ve	ve	VERB
ftr-318	137	27	,	,	PUNCT
ftr-318	137	28	the	the	DET
ftr-318	137	29	notion	notion	NOUN
ftr-318	137	30	that	that	SCONJ
ftr-318	137	31	an	an	DET
ftr-318	137	32	appropriate	appropriate	ADJ
ftr-318	137	33	difference	difference	NOUN
ftr-318	137	34	should	should	AUX
ftr-318	137	35	be	be	AUX
ftr-318	137	36	made	make	VERB
ftr-318	137	37	among	among	ADP
ftr-318	137	38	taxpayers	taxpayer	NOUN
ftr-318	137	39	who	who	PRON
ftr-318	137	40	are	be	AUX
ftr-318	137	41	different	different	ADJ
ftr-318	137	42	,	,	PUNCT
ftr-318	137	43	lacks	lack	VERB
ftr-318	137	44	normative	normative	ADJ
ftr-318	137	45	content	content	NOUN
ftr-318	137	46	because	because	SCONJ
ftr-318	137	47	a	a	DET
ftr-318	137	48	theory	theory	NOUN
ftr-318	137	49	of	of	ADP
ftr-318	137	50	distributive	distributive	ADJ
ftr-318	137	51	justice	justice	NOUN
ftr-318	137	52	is	be	AUX
ftr-318	137	53	required	require	VERB
ftr-318	137	54	to	to	PART
ftr-318	137	55	determine	determine	VERB
ftr-318	137	56	the	the	DET
ftr-318	137	57	―appropriate‖	―appropriate‖	PROPN
ftr-318	137	58	difference	difference	NOUN
ftr-318	137	59	that	that	PRON
ftr-318	137	60	should	should	AUX
ftr-318	137	61	be	be	AUX
ftr-318	137	62	made	make	VERB
ftr-318	137	63	.	.	PUNCT
ftr-318	138	1	17	17	NUM
ftr-318	138	2	for	for	ADP
ftr-318	138	3	example	example	NOUN
ftr-318	138	4	,	,	PUNCT
ftr-318	138	5	ve	ve	AUX
ftr-318	138	6	,	,	PUNCT
ftr-318	138	7	by	by	ADP
ftr-318	138	8	itself	itself	PRON
ftr-318	138	9	,	,	PUNCT
ftr-318	138	10	does	do	AUX
ftr-318	138	11	not	not	PART
ftr-318	138	12	lead	lead	VERB
ftr-318	138	13	to	to	ADP
ftr-318	138	14	the	the	DET
ftr-318	138	15	conclusion	conclusion	NOUN
ftr-318	138	16	that	that	SCONJ
ftr-318	138	17	we	we	PRON
ftr-318	138	18	need	need	VERB
ftr-318	138	19	a	a	DET
ftr-318	138	20	progressive	progressive	ADJ
ftr-318	138	21	income	income	NOUN
ftr-318	138	22	tax	tax	NOUN
ftr-318	138	23	.	.	PUNCT
ftr-318	139	1	it	it	PRON
ftr-318	139	2	is	be	AUX
ftr-318	139	3	necessary	necessary	ADJ
ftr-318	139	4	to	to	PART
ftr-318	139	5	refer	refer	VERB
ftr-318	139	6	to	to	ADP
ftr-318	139	7	an	an	DET
ftr-318	139	8	underlying	underlying	ADJ
ftr-318	139	9	theory	theory	NOUN
ftr-318	139	10	of	of	ADP
ftr-318	139	11	justice	justice	NOUN
ftr-318	139	12	and	and	CCONJ
ftr-318	139	13	to	to	PART
ftr-318	139	14	make	make	VERB
ftr-318	139	15	some	some	DET
ftr-318	139	16	key	key	ADJ
ftr-318	139	17	economic	economic	ADJ
ftr-318	139	18	assumptions	assumption	NOUN
ftr-318	139	19	in	in	ADP
ftr-318	139	20	order	order	NOUN
ftr-318	139	21	to	to	PART
ftr-318	139	22	conclude	conclude	VERB
ftr-318	139	23	that	that	SCONJ
ftr-318	139	24	a	a	DET
ftr-318	139	25	progressive	progressive	ADJ
ftr-318	139	26	rate	rate	NOUN
ftr-318	139	27	structure	structure	NOUN
ftr-318	139	28	is	be	AUX
ftr-318	139	29	desirable	desirable	ADJ
ftr-318	139	30	.	.	PUNCT
ftr-318	140	1	18	18	NUM
ftr-318	140	2	we	we	PRON
ftr-318	140	3	might	might	AUX
ftr-318	140	4	,	,	PUNCT
ftr-318	140	5	for	for	ADP
ftr-318	140	6	example	example	NOUN
ftr-318	140	7	,	,	PUNCT
ftr-318	140	8	justify	justify	VERB
ftr-318	140	9	the	the	DET
ftr-318	140	10	imposition	imposition	NOUN
ftr-318	140	11	of	of	ADP
ftr-318	140	12	progressive	progressive	ADJ
ftr-318	140	13	tax	tax	NOUN
ftr-318	140	14	rates	rate	NOUN
ftr-318	140	15	on	on	ADP
ftr-318	140	16	income	income	NOUN
ftr-318	140	17	based	base	VERB
ftr-318	140	18	on	on	ADP
ftr-318	140	19	a	a	DET
ftr-318	140	20	theory	theory	NOUN
ftr-318	140	21	of	of	ADP
ftr-318	140	22	justice	justice	NOUN
ftr-318	140	23	that	that	PRON
ftr-318	140	24	believes	believe	VERB
ftr-318	140	25	equal	equal	ADJ
ftr-318	140	26	tax	tax	NOUN
ftr-318	140	27	burdens	burden	NOUN
ftr-318	140	28	should	should	AUX
ftr-318	140	29	be	be	AUX
ftr-318	140	30	imposed	impose	VERB
ftr-318	140	31	on	on	ADP
ftr-318	140	32	all	all	DET
ftr-318	140	33	taxpayers	taxpayer	NOUN
ftr-318	140	34	and	and	CCONJ
ftr-318	140	35	on	on	ADP
ftr-318	140	36	a	a	DET
ftr-318	140	37	key	key	ADJ
ftr-318	140	38	assumption	assumption	NOUN
ftr-318	140	39	about	about	ADP
ftr-318	140	40	the	the	DET
ftr-318	140	41	rate	rate	NOUN
ftr-318	140	42	at	at	ADP
ftr-318	140	43	which	which	PRON
ftr-318	140	44	the	the	DET
ftr-318	140	45	utility	utility	NOUN
ftr-318	140	46	of	of	ADP
ftr-318	140	47	income	income	NOUN
ftr-318	140	48	decreases	decrease	NOUN
ftr-318	140	49	as	as	ADP
ftr-318	140	50	income	income	NOUN
ftr-318	140	51	increases	increase	NOUN
ftr-318	140	52	.	.	PUNCT
ftr-318	141	1	19	19	NUM
ftr-318	141	2	if	if	SCONJ
ftr-318	141	3	the	the	DET
ftr-318	141	4	utility	utility	NOUN
ftr-318	141	5	of	of	ADP
ftr-318	141	6	income	income	NOUN
ftr-318	141	7	decreases	decrease	VERB
ftr-318	141	8	at	at	ADP
ftr-318	141	9	an	an	DET
ftr-318	141	10	accelerating	accelerate	VERB
ftr-318	141	11	rate	rate	NOUN
ftr-318	141	12	as	as	ADP
ftr-318	141	13	income	income	NOUN
ftr-318	141	14	increases	increase	NOUN
ftr-318	141	15	,	,	PUNCT
ftr-318	141	16	a	a	DET
ftr-318	141	17	progressive	progressive	ADJ
ftr-318	141	18	rate	rate	NOUN
ftr-318	141	19	structure	structure	NOUN
ftr-318	141	20	is	be	AUX
ftr-318	141	21	required	require	VERB
ftr-318	141	22	to	to	PART
ftr-318	141	23	impose	impose	VERB
ftr-318	141	24	equal	equal	ADJ
ftr-318	141	25	burdens	burden	NOUN
ftr-318	141	26	on	on	ADP
ftr-318	141	27	taxpayers	taxpayer	NOUN
ftr-318	141	28	.	.	PUNCT
ftr-318	142	1	20	20	NUM
ftr-318	143	1	it	it	PRON
ftr-318	143	2	is	be	AUX
ftr-318	143	3	the	the	DET
ftr-318	143	4	reference	reference	NOUN
ftr-318	143	5	to	to	ADP
ftr-318	143	6	some	some	DET
ftr-318	143	7	16	16	NUM
ftr-318	143	8	.	.	PUNCT
ftr-318	144	1	most	most	ADJ
ftr-318	144	2	tax	tax	NOUN
ftr-318	144	3	returns	return	NOUN
ftr-318	144	4	are	be	AUX
ftr-318	144	5	not	not	PART
ftr-318	144	6	publicly	publicly	ADV
ftr-318	144	7	disclosed	disclose	VERB
ftr-318	144	8	.	.	PUNCT
ftr-318	145	1	public	public	ADJ
ftr-318	145	2	charities	charity	NOUN
ftr-318	145	3	,	,	PUNCT
ftr-318	145	4	however	however	ADV
ftr-318	145	5	,	,	PUNCT
ftr-318	145	6	are	be	AUX
ftr-318	145	7	required	require	VERB
ftr-318	145	8	to	to	PART
ftr-318	145	9	publicly	publicly	ADV
ftr-318	145	10	disclose	disclose	VERB
ftr-318	145	11	their	their	PRON
ftr-318	145	12	federal	federal	ADJ
ftr-318	145	13	tax	tax	NOUN
ftr-318	145	14	returns	return	NOUN
ftr-318	145	15	.	.	PUNCT
ftr-318	146	1	i.r.c	i.r.c	NOUN
ftr-318	146	2	.	.	PUNCT
ftr-318	147	1	§	§	PROPN
ftr-318	147	2	6104(d	6104(d	PROPN
ftr-318	147	3	)	)	PUNCT
ftr-318	147	4	.	.	PUNCT
ftr-318	148	1	17	17	NUM
ftr-318	148	2	.	.	PUNCT
ftr-318	149	1	mcdaniel	mcdaniel	PROPN
ftr-318	149	2	&	&	CCONJ
ftr-318	149	3	repetti	repetti	PROPN
ftr-318	149	4	,	,	PUNCT
ftr-318	149	5	horizontal	horizontal	ADJ
ftr-318	149	6	equity	equity	NOUN
ftr-318	149	7	,	,	PUNCT
ftr-318	149	8	supra	supra	PROPN
ftr-318	149	9	note	note	NOUN
ftr-318	149	10	1	1	NUM
ftr-318	149	11	.	.	NOUN
ftr-318	149	12	18	18	NUM
ftr-318	149	13	.	.	PUNCT
ftr-318	150	1	i	i	PRON
ftr-318	150	2	d.	d.	PROPN
ftr-318	150	3	at	at	ADP
ftr-318	150	4	610	610	NUM
ftr-318	150	5	.	.	PUNCT
ftr-318	151	1	19	19	NUM
ftr-318	151	2	.	.	PUNCT
ftr-318	152	1	i	i	PRON
ftr-318	152	2	d.	d.	PROPN
ftr-318	152	3	20	20	NUM
ftr-318	152	4	.	.	PUNCT
ftr-318	153	1	technically	technically	ADV
ftr-318	153	2	,	,	PUNCT
ftr-318	153	3	the	the	DET
ftr-318	153	4	rate	rate	NOUN
ftr-318	153	5	will	will	AUX
ftr-318	153	6	be	be	AUX
ftr-318	153	7	―progressive	―progressive	ADJ
ftr-318	153	8	,	,	PUNCT
ftr-318	153	9	proportional	proportional	ADJ
ftr-318	153	10	,	,	PUNCT
ftr-318	153	11	or	or	CCONJ
ftr-318	153	12	regressive	regressive	ADJ
ftr-318	153	13	,	,	PUNCT
ftr-318	153	14	depending	depend	VERB
ftr-318	153	15	on	on	ADP
ftr-318	153	16	whether	whether	SCONJ
ftr-318	153	17	the	the	DET
ftr-318	153	18	elasticity	elasticity	NOUN
ftr-318	153	19	of	of	ADP
ftr-318	153	20	the	the	DET
ftr-318	153	21	marginal	marginal	ADJ
ftr-318	153	22	income	income	NOUN
ftr-318	153	23	utility	utility	NOUN
ftr-318	153	24	with	with	ADP
ftr-318	153	25	respect	respect	NOUN
ftr-318	153	26	to	to	ADP
ftr-318	153	27	income	income	NOUN
ftr-318	153	28	is	be	AUX
ftr-318	153	29	[	[	X
ftr-318	153	30	,	,	PUNCT
ftr-318	153	31	respectively	respectively	ADV
ftr-318	153	32	,	,	PUNCT
ftr-318	153	33	]	]	PUNCT
ftr-318	153	34	greater	great	ADJ
ftr-318	153	35	than	than	ADP
ftr-318	153	36	,	,	PUNCT
ftr-318	153	37	equal	equal	ADJ
ftr-318	153	38	to	to	ADP
ftr-318	153	39	,	,	PUNCT
ftr-318	153	40	or	or	CCONJ
ftr-318	153	41	less	less	ADJ
ftr-318	153	42	than	than	ADP
ftr-318	153	43	[	[	X
ftr-318	153	44	one].‖	one].‖	X
ftr-318	153	45	richard	richard	PROPN
ftr-318	153	46	a.	a.	PROPN
ftr-318	153	47	musgrave	musgrave	PROPN
ftr-318	153	48	&	&	CCONJ
ftr-318	153	49	peggy	peggy	PROPN
ftr-318	153	50	b.	b.	PROPN
ftr-318	153	51	musgrave	musgrave	PROPN
ftr-318	153	52	,	,	PUNCT
ftr-318	153	53	public	public	ADJ
ftr-318	153	54	finance	finance	NOUN
ftr-318	153	55	in	in	ADP
ftr-318	153	56	,	,	PUNCT
ftr-318	153	57	theory	theory	NOUN
ftr-318	153	58	and	and	CCONJ
ftr-318	153	59	practice	practice	NOUN
ftr-318	153	60	200	200	NUM
ftr-318	153	61	(	(	PUNCT
ftr-318	153	62	1973	1973	NUM
ftr-318	153	63	)	)	PUNCT
ftr-318	154	1	[	[	X
ftr-318	154	2	hereinafter	hereinafter	NOUN
ftr-318	154	3	musgrave	musgrave	PROPN
ftr-318	154	4	&	&	CCONJ
ftr-318	154	5	musgrave	musgrave	PROPN
ftr-318	154	6	,	,	PUNCT
ftr-318	154	7	public	public	ADJ
ftr-318	154	8	finance	finance	NOUN
ftr-318	154	9	]	]	PUNCT
ftr-318	154	10	.	.	PUNCT
ftr-318	155	1	140	140	NUM
ftr-318	155	2	florida	florida	PROPN
ftr-318	155	3	tax	tax	NOUN
ftr-318	155	4	review	review	NOUN
ftr-318	155	5	[	[	X
ftr-318	155	6	vol	vol	NOUN
ftr-318	155	7	.	.	PUNCT
ftr-318	156	1	13:3	13:3	NUM
ftr-318	156	2	outside	outside	ADP
ftr-318	156	3	normative	normative	ADJ
ftr-318	156	4	theory	theory	NOUN
ftr-318	156	5	and	and	CCONJ
ftr-318	156	6	economic	economic	ADJ
ftr-318	156	7	assumptions	assumption	NOUN
ftr-318	156	8	,	,	PUNCT
ftr-318	156	9	rather	rather	ADV
ftr-318	156	10	than	than	ADP
ftr-318	156	11	reference	reference	NOUN
ftr-318	156	12	to	to	ADP
ftr-318	156	13	ve	ve	VERB
ftr-318	156	14	alone	alone	ADV
ftr-318	156	15	,	,	PUNCT
ftr-318	156	16	that	that	PRON
ftr-318	156	17	designs	design	VERB
ftr-318	156	18	the	the	DET
ftr-318	156	19	tax	tax	NOUN
ftr-318	156	20	system	system	NOUN
ftr-318	156	21	.	.	PUNCT
ftr-318	157	1	m	m	NOUN
ftr-318	157	2	-	-	PUNCT
ftr-318	157	3	r	r	NOUN
ftr-318	157	4	also	also	ADV
ftr-318	157	5	concluded	conclude	VERB
ftr-318	157	6	,	,	PUNCT
ftr-318	157	7	as	as	SCONJ
ftr-318	157	8	had	have	VERB
ftr-318	157	9	kaplow	kaplow	NOUN
ftr-318	157	10	and	and	CCONJ
ftr-318	157	11	musgrave	musgrave	PROPN
ftr-318	157	12	i	i	PROPN
ftr-318	157	13	,	,	PUNCT
ftr-318	157	14	that	that	SCONJ
ftr-318	157	15	he	he	PRON
ftr-318	157	16	lacks	lack	VERB
ftr-318	157	17	independent	independent	ADJ
ftr-318	157	18	significance	significance	NOUN
ftr-318	157	19	for	for	ADP
ftr-318	157	20	two	two	NUM
ftr-318	157	21	reasons	reason	NOUN
ftr-318	157	22	.	.	PUNCT
ftr-318	158	1	21	21	NUM
ftr-318	158	2	first	first	ADV
ftr-318	158	3	,	,	PUNCT
ftr-318	158	4	a	a	DET
ftr-318	158	5	theory	theory	NOUN
ftr-318	158	6	of	of	ADP
ftr-318	158	7	distributive	distributive	ADJ
ftr-318	158	8	justice	justice	NOUN
ftr-318	158	9	that	that	PRON
ftr-318	158	10	treats	treat	VERB
ftr-318	158	11	different	different	ADJ
ftr-318	158	12	taxpayers	taxpayer	NOUN
ftr-318	158	13	differently	differently	ADV
ftr-318	158	14	will	will	AUX
ftr-318	158	15	always	always	ADV
ftr-318	158	16	require	require	VERB
ftr-318	158	17	that	that	PRON
ftr-318	158	18	equals	equals	AUX
ftr-318	158	19	be	be	AUX
ftr-318	158	20	treated	treat	VERB
ftr-318	158	21	equally	equally	ADV
ftr-318	158	22	.	.	PUNCT
ftr-318	159	1	for	for	ADP
ftr-318	159	2	example	example	NOUN
ftr-318	159	3	,	,	PUNCT
ftr-318	159	4	a	a	DET
ftr-318	159	5	system	system	NOUN
ftr-318	159	6	that	that	PRON
ftr-318	159	7	seeks	seek	VERB
ftr-318	159	8	to	to	PART
ftr-318	159	9	impose	impose	VERB
ftr-318	159	10	equal	equal	ADJ
ftr-318	159	11	burdens	burden	NOUN
ftr-318	159	12	on	on	ADP
ftr-318	159	13	taxpayers	taxpayer	NOUN
ftr-318	159	14	will	will	AUX
ftr-318	159	15	require	require	VERB
ftr-318	159	16	that	that	SCONJ
ftr-318	159	17	identical	identical	ADJ
ftr-318	159	18	burdens	burden	NOUN
ftr-318	159	19	be	be	AUX
ftr-318	159	20	imposed	impose	VERB
ftr-318	159	21	on	on	ADP
ftr-318	159	22	taxpayers	taxpayer	NOUN
ftr-318	159	23	with	with	ADP
ftr-318	159	24	what	what	PRON
ftr-318	159	25	has	have	AUX
ftr-318	159	26	been	be	AUX
ftr-318	159	27	determined	determine	VERB
ftr-318	159	28	to	to	PART
ftr-318	159	29	be	be	AUX
ftr-318	159	30	equal	equal	ADJ
ftr-318	159	31	income	income	NOUN
ftr-318	159	32	.	.	PUNCT
ftr-318	160	1	similarly	similarly	ADV
ftr-318	160	2	,	,	PUNCT
ftr-318	160	3	a	a	DET
ftr-318	160	4	system	system	NOUN
ftr-318	160	5	that	that	PRON
ftr-318	160	6	imposes	impose	VERB
ftr-318	160	7	tax	tax	NOUN
ftr-318	160	8	burdens	burden	NOUN
ftr-318	160	9	based	base	VERB
ftr-318	160	10	on	on	ADP
ftr-318	160	11	the	the	DET
ftr-318	160	12	taxpayers	taxpayer	NOUN
ftr-318	160	13	‘	‘	PART
ftr-318	160	14	abilities	ability	NOUN
ftr-318	160	15	to	to	PART
ftr-318	160	16	pay	pay	VERB
ftr-318	160	17	will	will	AUX
ftr-318	160	18	impose	impose	VERB
ftr-318	160	19	the	the	DET
ftr-318	160	20	same	same	ADJ
ftr-318	160	21	burden	burden	NOUN
ftr-318	160	22	on	on	ADP
ftr-318	160	23	taxpayers	taxpayer	NOUN
ftr-318	160	24	that	that	PRON
ftr-318	160	25	have	have	VERB
ftr-318	160	26	the	the	DET
ftr-318	160	27	same	same	ADJ
ftr-318	160	28	ability	ability	NOUN
ftr-318	160	29	to	to	PART
ftr-318	160	30	pay	pay	VERB
ftr-318	160	31	(	(	PUNCT
ftr-318	160	32	i.e.	i.e.	X
ftr-318	160	33	that	that	PRON
ftr-318	160	34	have	have	VERB
ftr-318	160	35	the	the	DET
ftr-318	160	36	same	same	ADJ
ftr-318	160	37	income	income	NOUN
ftr-318	160	38	)	)	PUNCT
ftr-318	160	39	.	.	PUNCT
ftr-318	161	1	he	he	PRON
ftr-318	161	2	adds	add	VERB
ftr-318	161	3	nothing	nothing	PRON
ftr-318	161	4	to	to	ADP
ftr-318	161	5	the	the	DET
ftr-318	161	6	design	design	NOUN
ftr-318	161	7	of	of	ADP
ftr-318	161	8	the	the	DET
ftr-318	161	9	system	system	NOUN
ftr-318	161	10	and	and	CCONJ
ftr-318	161	11	indeed	indeed	ADV
ftr-318	161	12	may	may	AUX
ftr-318	161	13	distract	distract	VERB
ftr-318	161	14	from	from	ADP
ftr-318	161	15	the	the	DET
ftr-318	161	16	proper	proper	ADJ
ftr-318	161	17	consideration	consideration	NOUN
ftr-318	161	18	of	of	ADP
ftr-318	161	19	the	the	DET
ftr-318	161	20	more	more	ADV
ftr-318	161	21	fundamental	fundamental	ADJ
ftr-318	161	22	issues	issue	NOUN
ftr-318	161	23	of	of	ADP
ftr-318	161	24	distributive	distributive	ADJ
ftr-318	161	25	justice	justice	NOUN
ftr-318	161	26	that	that	PRON
ftr-318	161	27	underlie	underlie	VERB
ftr-318	161	28	the	the	DET
ftr-318	161	29	treatment	treatment	NOUN
ftr-318	161	30	of	of	ADP
ftr-318	161	31	taxpayers	taxpayer	NOUN
ftr-318	161	32	.	.	PUNCT
ftr-318	162	1	22	22	NUM
ftr-318	163	1	this	this	PRON
ftr-318	163	2	is	be	AUX
ftr-318	163	3	particularly	particularly	ADV
ftr-318	163	4	true	true	ADJ
ftr-318	163	5	in	in	ADP
ftr-318	163	6	a	a	DET
ftr-318	163	7	tax	tax	NOUN
ftr-318	163	8	system	system	NOUN
ftr-318	163	9	,	,	PUNCT
ftr-318	163	10	where	where	SCONJ
ftr-318	163	11	liability	liability	NOUN
ftr-318	163	12	is	be	AUX
ftr-318	163	13	calculated	calculate	VERB
ftr-318	163	14	by	by	ADP
ftr-318	163	15	mechanically	mechanically	ADV
ftr-318	163	16	applying	apply	VERB
ftr-318	163	17	an	an	DET
ftr-318	163	18	algorithm	algorithm	NOUN
ftr-318	163	19	to	to	ADP
ftr-318	163	20	the	the	DET
ftr-318	163	21	selected	select	VERB
ftr-318	163	22	tax	tax	NOUN
ftr-318	163	23	base	base	NOUN
ftr-318	163	24	.	.	PUNCT
ftr-318	164	1	the	the	DET
ftr-318	164	2	focus	focus	NOUN
ftr-318	164	3	should	should	AUX
ftr-318	164	4	be	be	AUX
ftr-318	164	5	on	on	ADP
ftr-318	164	6	the	the	DET
ftr-318	164	7	selection	selection	NOUN
ftr-318	164	8	of	of	ADP
ftr-318	164	9	the	the	DET
ftr-318	164	10	tax	tax	NOUN
ftr-318	164	11	base	base	NOUN
ftr-318	164	12	.	.	PUNCT
ftr-318	165	1	second	second	ADJ
ftr-318	165	2	,	,	PUNCT
ftr-318	165	3	and	and	CCONJ
ftr-318	165	4	more	more	ADV
ftr-318	165	5	broadly	broadly	ADV
ftr-318	165	6	,	,	PUNCT
ftr-318	165	7	the	the	DET
ftr-318	165	8	notion	notion	NOUN
ftr-318	165	9	that	that	PRON
ftr-318	165	10	equals	equal	VERB
ftr-318	165	11	should	should	AUX
ftr-318	165	12	be	be	AUX
ftr-318	165	13	treated	treat	VERB
ftr-318	165	14	equally	equally	ADV
ftr-318	165	15	requires	require	VERB
ftr-318	165	16	specification	specification	NOUN
ftr-318	165	17	of	of	ADP
ftr-318	165	18	the	the	DET
ftr-318	165	19	criteria	criterion	NOUN
ftr-318	165	20	used	use	VERB
ftr-318	165	21	to	to	PART
ftr-318	165	22	determine	determine	VERB
ftr-318	165	23	who	who	PRON
ftr-318	165	24	is	be	AUX
ftr-318	165	25	equal	equal	ADJ
ftr-318	165	26	.	.	PUNCT
ftr-318	166	1	once	once	SCONJ
ftr-318	166	2	the	the	DET
ftr-318	166	3	criteria	criterion	NOUN
ftr-318	166	4	for	for	ADP
ftr-318	166	5	determining	determine	VERB
ftr-318	166	6	equality	equality	NOUN
ftr-318	166	7	are	be	AUX
ftr-318	166	8	selected	select	VERB
ftr-318	166	9	,	,	PUNCT
ftr-318	166	10	it	it	PRON
ftr-318	166	11	follows	follow	VERB
ftr-318	166	12	that	that	SCONJ
ftr-318	166	13	those	those	PRON
ftr-318	166	14	with	with	ADP
ftr-318	166	15	the	the	DET
ftr-318	166	16	same	same	ADJ
ftr-318	166	17	criteria	criterion	NOUN
ftr-318	166	18	should	should	AUX
ftr-318	166	19	be	be	AUX
ftr-318	166	20	treated	treat	VERB
ftr-318	166	21	the	the	DET
ftr-318	166	22	same	same	ADJ
ftr-318	166	23	.	.	PUNCT
ftr-318	167	1	23	23	NUM
ftr-318	167	2	but	but	CCONJ
ftr-318	167	3	selection	selection	NOUN
ftr-318	167	4	of	of	ADP
ftr-318	167	5	the	the	DET
ftr-318	167	6	21	21	NUM
ftr-318	167	7	.	.	PUNCT
ftr-318	168	1	mcdaniel	mcdaniel	PROPN
ftr-318	168	2	&	&	CCONJ
ftr-318	168	3	repetti	repetti	PROPN
ftr-318	168	4	,	,	PUNCT
ftr-318	168	5	horizontal	horizontal	ADJ
ftr-318	168	6	equity	equity	NOUN
ftr-318	168	7	,	,	PUNCT
ftr-318	168	8	supra	supra	PROPN
ftr-318	168	9	note	note	PROPN
ftr-318	168	10	1	1	NUM
ftr-318	168	11	,	,	PUNCT
ftr-318	168	12	at	at	ADP
ftr-318	168	13	612–13	612–13	NUM
ftr-318	168	14	.	.	PUNCT
ftr-318	169	1	22	22	NUM
ftr-318	169	2	.	.	PUNCT
ftr-318	170	1	i	i	PRON
ftr-318	170	2	d.	d.	PROPN
ftr-318	170	3	at	at	ADP
ftr-318	170	4	620–21	620–21	PROPN
ftr-318	170	5	.	.	PUNCT
ftr-318	171	1	see	see	VERB
ftr-318	171	2	thomas	thomas	PROPN
ftr-318	171	3	d.	d.	PROPN
ftr-318	171	4	griffith	griffith	PROPN
ftr-318	171	5	,	,	PUNCT
ftr-318	171	6	should	should	AUX
ftr-318	171	7	“	"	PUNCT
ftr-318	171	8	tax	tax	NOUN
ftr-318	171	9	norms	norm	NOUN
ftr-318	171	10	”	"	PUNCT
ftr-318	171	11	be	be	AUX
ftr-318	171	12	abandoned	abandon	VERB
ftr-318	171	13	?	?	PUNCT
ftr-318	172	1	rethinking	rethink	VERB
ftr-318	172	2	tax	tax	NOUN
ftr-318	172	3	policy	policy	NOUN
ftr-318	172	4	analysis	analysis	NOUN
ftr-318	172	5	and	and	CCONJ
ftr-318	172	6	the	the	DET
ftr-318	172	7	taxation	taxation	NOUN
ftr-318	172	8	of	of	ADP
ftr-318	172	9	personal	personal	ADJ
ftr-318	172	10	injury	injury	NOUN
ftr-318	172	11	recoveries	recovery	NOUN
ftr-318	172	12	,	,	PUNCT
ftr-318	172	13	1993	1993	NUM
ftr-318	172	14	wis	wis	NOUN
ftr-318	172	15	.	.	PUNCT
ftr-318	173	1	l.	l.	PROPN
ftr-318	173	2	rev	rev	PROPN
ftr-318	173	3	.	.	PROPN
ftr-318	173	4	1115	1115	NUM
ftr-318	173	5	,	,	PUNCT
ftr-318	173	6	1156–57	1156–57	NUM
ftr-318	173	7	(	(	PUNCT
ftr-318	173	8	1993	1993	NUM
ftr-318	173	9	)	)	PUNCT
ftr-318	173	10	;	;	PUNCT
ftr-318	173	11	anthony	anthony	PROPN
ftr-318	173	12	c.	c.	PROPN
ftr-318	173	13	infanti	infanti	PROPN
ftr-318	173	14	,	,	PUNCT
ftr-318	173	15	tax	tax	NOUN
ftr-318	173	16	equity	equity	NOUN
ftr-318	173	17	,	,	PUNCT
ftr-318	173	18	55	55	NUM
ftr-318	173	19	buff	buff	PROPN
ftr-318	173	20	.	.	PUNCT
ftr-318	174	1	l.	l.	PROPN
ftr-318	174	2	rev	rev	PROPN
ftr-318	174	3	.	.	PROPN
ftr-318	174	4	1191	1191	NUM
ftr-318	174	5	,	,	PUNCT
ftr-318	174	6	1196	1196	NUM
ftr-318	174	7	(	(	PUNCT
ftr-318	174	8	2008	2008	NUM
ftr-318	174	9	)	)	PUNCT
ftr-318	174	10	(	(	PUNCT
ftr-318	174	11	criticizing	criticize	VERB
ftr-318	174	12	ve	ve	VERB
ftr-318	174	13	and	and	CCONJ
ftr-318	174	14	he	he	PRON
ftr-318	174	15	as	as	ADP
ftr-318	174	16	being	be	AUX
ftr-318	174	17	concerned	concern	VERB
ftr-318	174	18	only	only	ADV
ftr-318	174	19	with	with	ADP
ftr-318	174	20	economic	economic	ADJ
ftr-318	174	21	differences	difference	NOUN
ftr-318	174	22	of	of	ADP
ftr-318	174	23	taxpayers	taxpayer	NOUN
ftr-318	174	24	and	and	CCONJ
ftr-318	174	25	consequently	consequently	ADV
ftr-318	174	26	foreclosing	foreclose	VERB
ftr-318	174	27	―consideration	―consideration	NOUN
ftr-318	174	28	of	of	ADP
ftr-318	174	29	non	non	ADJ
ftr-318	174	30	-	-	ADJ
ftr-318	174	31	economic	economic	ADJ
ftr-318	174	32	forms	form	NOUN
ftr-318	174	33	of	of	ADP
ftr-318	174	34	difference	difference	NOUN
ftr-318	174	35	(	(	PUNCT
ftr-318	174	36	e.g.	e.g.	ADV
ftr-318	174	37	,	,	PUNCT
ftr-318	174	38	of	of	ADP
ftr-318	174	39	race	race	NOUN
ftr-318	174	40	,	,	PUNCT
ftr-318	174	41	ethnicity	ethnicity	NOUN
ftr-318	174	42	,	,	PUNCT
ftr-318	174	43	gender	gender	NOUN
ftr-318	174	44	,	,	PUNCT
ftr-318	174	45	sexual	sexual	ADJ
ftr-318	174	46	orientation	orientation	NOUN
ftr-318	174	47	,	,	PUNCT
ftr-318	174	48	or	or	CCONJ
ftr-318	174	49	physical	physical	ADJ
ftr-318	174	50	ability	ability	NOUN
ftr-318	174	51	)	)	PUNCT
ftr-318	174	52	when	when	SCONJ
ftr-318	174	53	determining	determine	VERB
ftr-318	174	54	the	the	DET
ftr-318	174	55	appropriate	appropriate	ADJ
ftr-318	174	56	allocation	allocation	NOUN
ftr-318	174	57	of	of	ADP
ftr-318	174	58	societal	societal	ADJ
ftr-318	174	59	burdens	burden	NOUN
ftr-318	174	60	,	,	PUNCT
ftr-318	174	61	even	even	ADV
ftr-318	174	62	though	though	SCONJ
ftr-318	174	63	these	these	DET
ftr-318	174	64	other	other	ADJ
ftr-318	174	65	forms	form	NOUN
ftr-318	174	66	of	of	ADP
ftr-318	174	67	difference	difference	NOUN
ftr-318	174	68	have	have	AUX
ftr-318	174	69	served	serve	VERB
ftr-318	174	70	,	,	PUNCT
ftr-318	174	71	and	and	CCONJ
ftr-318	174	72	continue	continue	VERB
ftr-318	174	73	to	to	PART
ftr-318	174	74	serve	serve	VERB
ftr-318	174	75	,	,	PUNCT
ftr-318	174	76	as	as	ADP
ftr-318	174	77	the	the	DET
ftr-318	174	78	basis	basis	NOUN
ftr-318	174	79	for	for	ADP
ftr-318	174	80	invidious	invidious	ADJ
ftr-318	174	81	discrimination	discrimination	NOUN
ftr-318	174	82	that	that	PRON
ftr-318	174	83	already	already	ADV
ftr-318	174	84	imposes	impose	VERB
ftr-318	174	85	heavy	heavy	ADJ
ftr-318	174	86	burdens	burden	NOUN
ftr-318	174	87	on	on	ADP
ftr-318	174	88	its	its	PRON
ftr-318	174	89	victims.‖	victims.‖	NOUN
ftr-318	174	90	)	)	PUNCT
ftr-318	174	91	;	;	PUNCT
ftr-318	175	1	leo	leo	PROPN
ftr-318	175	2	p.	p.	PROPN
ftr-318	175	3	martinez	martinez	PROPN
ftr-318	175	4	,	,	PUNCT
ftr-318	175	5	the	the	DET
ftr-318	175	6	trouble	trouble	NOUN
ftr-318	175	7	with	with	ADP
ftr-318	175	8	taxes	taxis	NOUN
ftr-318	175	9	:	:	PUNCT
ftr-318	175	10	fairness	fairness	NOUN
ftr-318	175	11	,	,	PUNCT
ftr-318	175	12	tax	tax	NOUN
ftr-318	175	13	policy	policy	NOUN
ftr-318	175	14	,	,	PUNCT
ftr-318	175	15	and	and	CCONJ
ftr-318	175	16	the	the	DET
ftr-318	175	17	constitution	constitution	NOUN
ftr-318	175	18	,	,	PUNCT
ftr-318	175	19	31	31	NUM
ftr-318	175	20	hastings	hasting	NOUN
ftr-318	175	21	const	const	NOUN
ftr-318	175	22	.	.	PUNCT
ftr-318	176	1	l.q	l.q	NOUN
ftr-318	176	2	.	.	PROPN
ftr-318	176	3	413	413	NUM
ftr-318	176	4	,	,	PUNCT
ftr-318	176	5	422–24	422–24	X
ftr-318	176	6	(	(	PUNCT
ftr-318	176	7	2004	2004	NUM
ftr-318	176	8	)	)	PUNCT
ftr-318	176	9	(	(	PUNCT
ftr-318	176	10	observing	observe	VERB
ftr-318	176	11	that	that	DET
ftr-318	176	12	application	application	NOUN
ftr-318	176	13	of	of	ADP
ftr-318	176	14	ve	ve	VERB
ftr-318	176	15	and	and	CCONJ
ftr-318	176	16	he	he	PRON
ftr-318	176	17	require	require	VERB
ftr-318	176	18	appeal	appeal	NOUN
ftr-318	176	19	to	to	ADP
ftr-318	176	20	underlying	underlie	VERB
ftr-318	176	21	notions	notion	NOUN
ftr-318	176	22	of	of	ADP
ftr-318	176	23	fairness	fairness	NOUN
ftr-318	176	24	)	)	PUNCT
ftr-318	176	25	;	;	PUNCT
ftr-318	176	26	see	see	VERB
ftr-318	176	27	also	also	ADV
ftr-318	176	28	elkins	elkin	NOUN
ftr-318	176	29	,	,	PUNCT
ftr-318	176	30	supra	supra	PROPN
ftr-318	176	31	note	note	PROPN
ftr-318	176	32	6	6	NUM
ftr-318	176	33	,	,	PUNCT
ftr-318	176	34	at	at	ADP
ftr-318	176	35	86–87	86–87	NUM
ftr-318	176	36	(	(	PUNCT
ftr-318	176	37	concluding	conclude	VERB
ftr-318	176	38	that	that	SCONJ
ftr-318	176	39	several	several	ADJ
ftr-318	176	40	possible	possible	ADJ
ftr-318	176	41	justifications	justification	NOUN
ftr-318	176	42	for	for	ADP
ftr-318	176	43	horizontal	horizontal	ADJ
ftr-318	176	44	equity	equity	NOUN
ftr-318	176	45	can	can	AUX
ftr-318	176	46	all	all	PRON
ftr-318	176	47	be	be	AUX
ftr-318	176	48	proved	prove	VERB
ftr-318	176	49	unsuccessful	unsuccessful	ADJ
ftr-318	176	50	;	;	PUNCT
ftr-318	176	51	and	and	CCONJ
ftr-318	176	52	suggesting	suggest	VERB
ftr-318	176	53	that	that	SCONJ
ftr-318	176	54	―justification	―justification	PROPN
ftr-318	176	55	of	of	ADP
ftr-318	176	56	horizontal	horizontal	PROPN
ftr-318	176	57	equity	equity	NOUN
ftr-318	176	58	depends	depend	VERB
ftr-318	176	59	upon	upon	SCONJ
ftr-318	176	60	the	the	DET
ftr-318	176	61	moral	moral	ADJ
ftr-318	176	62	entitlement	entitlement	NOUN
ftr-318	176	63	of	of	ADP
ftr-318	176	64	each	each	DET
ftr-318	176	65	individual	individual	NOUN
ftr-318	176	66	to	to	ADP
ftr-318	176	67	his	his	PRON
ftr-318	176	68	free	free	ADJ
ftr-318	176	69	-	-	PUNCT
ftr-318	176	70	market	market	NOUN
ftr-318	176	71	holdings.‖	holdings.‖	NOUN
ftr-318	176	72	)	)	PUNCT
ftr-318	176	73	.	.	PUNCT
ftr-318	177	1	elkins	elkin	NOUN
ftr-318	177	2	‘	'	PUNCT
ftr-318	177	3	conclusions	conclusion	NOUN
ftr-318	177	4	about	about	ADP
ftr-318	177	5	the	the	DET
ftr-318	177	6	relationship	relationship	NOUN
ftr-318	177	7	between	between	ADP
ftr-318	177	8	he	he	PRON
ftr-318	177	9	and	and	CCONJ
ftr-318	177	10	the	the	DET
ftr-318	177	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-318	177	12	claim	claim	NOUN
ftr-318	177	13	to	to	PART
ftr-318	177	14	keep	keep	VERB
ftr-318	177	15	the	the	DET
ftr-318	177	16	post	post	NOUN
ftr-318	177	17	-	-	NOUN
ftr-318	177	18	market	market	NOUN
ftr-318	177	19	/	/	SYM
ftr-318	177	20	pre	pre	ADJ
ftr-318	177	21	-	-	ADJ
ftr-318	177	22	tax	tax	ADJ
ftr-318	177	23	holdings	holding	NOUN
ftr-318	177	24	itself	itself	PRON
ftr-318	177	25	demonstrates	demonstrate	VERB
ftr-318	177	26	that	that	SCONJ
ftr-318	177	27	even	even	ADV
ftr-318	177	28	this	this	DET
ftr-318	177	29	use	use	NOUN
ftr-318	177	30	of	of	ADP
ftr-318	177	31	he	he	PRON
ftr-318	177	32	is	be	AUX
ftr-318	177	33	predicated	predicate	VERB
ftr-318	177	34	on	on	ADP
ftr-318	177	35	a	a	DET
ftr-318	177	36	normative	normative	ADJ
ftr-318	177	37	and	and	CCONJ
ftr-318	177	38	distributive	distributive	ADJ
ftr-318	177	39	conclusion	conclusion	NOUN
ftr-318	177	40	derived	derive	VERB
ftr-318	177	41	outside	outside	ADP
ftr-318	177	42	of	of	ADP
ftr-318	177	43	he	he	PRON
ftr-318	177	44	.	.	PUNCT
ftr-318	178	1	23	23	NUM
ftr-318	178	2	.	.	PUNCT
ftr-318	179	1	in	in	ADP
ftr-318	179	2	the	the	DET
ftr-318	179	3	related	related	ADJ
ftr-318	179	4	area	area	NOUN
ftr-318	179	5	of	of	ADP
ftr-318	179	6	constitutional	constitutional	ADJ
ftr-318	179	7	law	law	NOUN
ftr-318	179	8	,	,	PUNCT
ftr-318	179	9	peter	peter	PROPN
ftr-318	179	10	westen	westen	PROPN
ftr-318	179	11	has	have	AUX
ftr-318	179	12	argued	argue	VERB
ftr-318	179	13	that	that	SCONJ
ftr-318	179	14	equality	equality	NOUN
ftr-318	179	15	is	be	AUX
ftr-318	179	16	a	a	DET
ftr-318	179	17	tautology	tautology	NOUN
ftr-318	179	18	because	because	SCONJ
ftr-318	179	19	once	once	SCONJ
ftr-318	179	20	the	the	DET
ftr-318	179	21	criteria	criterion	NOUN
ftr-318	179	22	for	for	ADP
ftr-318	179	23	determining	determine	VERB
ftr-318	179	24	whether	whether	SCONJ
ftr-318	179	25	persons	person	NOUN
ftr-318	179	26	are	be	AUX
ftr-318	179	27	the	the	DET
ftr-318	179	28	same	same	ADJ
ftr-318	179	29	have	have	AUX
ftr-318	179	30	been	be	AUX
ftr-318	179	31	established	establish	VERB
ftr-318	179	32	,	,	PUNCT
ftr-318	179	33	it	it	PRON
ftr-318	179	34	follows	follow	VERB
ftr-318	179	35	that	that	SCONJ
ftr-318	179	36	they	they	PRON
ftr-318	179	37	will	will	AUX
ftr-318	179	38	be	be	AUX
ftr-318	179	39	treated	treat	VERB
ftr-318	179	40	similarly	similarly	ADV
ftr-318	179	41	.	.	PUNCT
ftr-318	180	1	peter	peter	PROPN
ftr-318	180	2	westen	westen	PROPN
ftr-318	180	3	,	,	PUNCT
ftr-318	180	4	the	the	DET
ftr-318	180	5	empty	empty	ADJ
ftr-318	180	6	idea	idea	NOUN
ftr-318	180	7	of	of	ADP
ftr-318	180	8	equality	equality	NOUN
ftr-318	180	9	,	,	PUNCT
ftr-318	180	10	95	95	NUM
ftr-318	180	11	harv	harv	NOUN
ftr-318	180	12	.	.	PUNCT
ftr-318	181	1	l.	l.	PROPN
ftr-318	181	2	rev	rev	PROPN
ftr-318	181	3	.	.	PROPN
ftr-318	181	4	537	537	NUM
ftr-318	181	5	,	,	PUNCT
ftr-318	181	6	547–48	547–48	NUM
ftr-318	181	7	(	(	PUNCT
ftr-318	181	8	1982	1982	NUM
ftr-318	181	9	)	)	PUNCT
ftr-318	181	10	.	.	PUNCT
ftr-318	182	1	as	as	ADP
ftr-318	182	2	in	in	ADP
ftr-318	182	3	the	the	DET
ftr-318	182	4	tax	tax	NOUN
ftr-318	182	5	area	area	NOUN
ftr-318	182	6	,	,	PUNCT
ftr-318	182	7	this	this	DET
ftr-318	182	8	view	view	NOUN
ftr-318	182	9	has	have	AUX
ftr-318	182	10	stirred	stir	VERB
ftr-318	182	11	significant	significant	ADJ
ftr-318	182	12	debate	debate	NOUN
ftr-318	182	13	.	.	PUNCT
ftr-318	183	1	see	see	VERB
ftr-318	183	2	,	,	PUNCT
ftr-318	183	3	e.g.	e.g.	ADV
ftr-318	183	4	,	,	PUNCT
ftr-318	183	5	steven	steven	PROPN
ftr-318	183	6	j.	j.	PROPN
ftr-318	183	7	burton	burton	PROPN
ftr-318	183	8	,	,	PUNCT
ftr-318	183	9	2012	2012	NUM
ftr-318	183	10	]	]	PUNCT
ftr-318	183	11	horizontal	horizontal	ADJ
ftr-318	183	12	equity	equity	NOUN
ftr-318	183	13	revisited	revisit	VERB
ftr-318	183	14	141	141	NUM
ftr-318	183	15	criteria	criterion	NOUN
ftr-318	183	16	to	to	PART
ftr-318	183	17	measure	measure	VERB
ftr-318	183	18	equality	equality	NOUN
ftr-318	183	19	requires	require	VERB
ftr-318	183	20	that	that	SCONJ
ftr-318	183	21	we	we	PRON
ftr-318	183	22	once	once	ADV
ftr-318	183	23	again	again	ADV
ftr-318	183	24	refer	refer	VERB
ftr-318	183	25	to	to	ADP
ftr-318	183	26	distributive	distributive	ADJ
ftr-318	183	27	justice	justice	NOUN
ftr-318	183	28	.	.	PUNCT
ftr-318	184	1	for	for	ADP
ftr-318	184	2	example	example	NOUN
ftr-318	184	3	,	,	PUNCT
ftr-318	184	4	should	should	AUX
ftr-318	184	5	equality	equality	NOUN
ftr-318	184	6	be	be	AUX
ftr-318	184	7	based	base	VERB
ftr-318	184	8	upon	upon	SCONJ
ftr-318	184	9	equal	equal	ADJ
ftr-318	184	10	incomes	income	NOUN
ftr-318	184	11	or	or	CCONJ
ftr-318	184	12	equal	equal	ADJ
ftr-318	184	13	amounts	amount	NOUN
ftr-318	184	14	of	of	ADP
ftr-318	184	15	consumption	consumption	NOUN
ftr-318	184	16	?	?	PUNCT
ftr-318	185	1	those	those	PRON
ftr-318	185	2	concerned	concerned	ADJ
ftr-318	185	3	about	about	ADP
ftr-318	185	4	persons	person	NOUN
ftr-318	185	5	with	with	ADP
ftr-318	185	6	few	few	ADJ
ftr-318	185	7	resources	resource	NOUN
ftr-318	185	8	may	may	AUX
ftr-318	185	9	be	be	AUX
ftr-318	185	10	troubled	trouble	VERB
ftr-318	185	11	by	by	ADP
ftr-318	185	12	the	the	DET
ftr-318	185	13	distributive	distributive	ADJ
ftr-318	185	14	effect	effect	NOUN
ftr-318	185	15	of	of	ADP
ftr-318	185	16	a	a	DET
ftr-318	185	17	consumption	consumption	NOUN
ftr-318	185	18	tax	tax	NOUN
ftr-318	185	19	and	and	CCONJ
ftr-318	185	20	,	,	PUNCT
ftr-318	185	21	therefore	therefore	ADV
ftr-318	185	22	,	,	PUNCT
ftr-318	185	23	may	may	AUX
ftr-318	185	24	favor	favor	VERB
ftr-318	185	25	an	an	DET
ftr-318	185	26	income	income	NOUN
ftr-318	185	27	tax	tax	NOUN
ftr-318	185	28	.	.	PUNCT
ftr-318	186	1	regardless	regardless	ADV
ftr-318	186	2	of	of	ADP
ftr-318	186	3	whether	whether	SCONJ
ftr-318	186	4	one	one	PRON
ftr-318	186	5	believes	believe	VERB
ftr-318	186	6	that	that	SCONJ
ftr-318	186	7	the	the	DET
ftr-318	186	8	criteria	criterion	NOUN
ftr-318	186	9	must	must	AUX
ftr-318	186	10	reflect	reflect	VERB
ftr-318	186	11	the	the	DET
ftr-318	186	12	overall	overall	ADJ
ftr-318	186	13	vision	vision	NOUN
ftr-318	186	14	of	of	ADP
ftr-318	186	15	distributive	distributive	ADJ
ftr-318	186	16	justice	justice	NOUN
ftr-318	186	17	in	in	ADP
ftr-318	186	18	society	society	NOUN
ftr-318	186	19	24	24	NUM
ftr-318	186	20	or	or	CCONJ
ftr-318	186	21	alternatively	alternatively	ADV
ftr-318	186	22	can	can	AUX
ftr-318	186	23	be	be	AUX
ftr-318	186	24	more	more	ADV
ftr-318	186	25	tightly	tightly	ADV
ftr-318	186	26	linked	link	VERB
ftr-318	186	27	to	to	ADP
ftr-318	186	28	the	the	DET
ftr-318	186	29	tax	tax	NOUN
ftr-318	186	30	system	system	NOUN
ftr-318	186	31	,	,	PUNCT
ftr-318	186	32	25	25	NUM
ftr-318	186	33	selection	selection	NOUN
ftr-318	186	34	of	of	ADP
ftr-318	186	35	the	the	DET
ftr-318	186	36	criteria	criterion	NOUN
ftr-318	186	37	to	to	PART
ftr-318	186	38	measure	measure	VERB
ftr-318	186	39	equality	equality	NOUN
ftr-318	186	40	will	will	AUX
ftr-318	186	41	always	always	ADV
ftr-318	186	42	lead	lead	VERB
ftr-318	186	43	back	back	ADV
ftr-318	186	44	to	to	ADP
ftr-318	186	45	distributive	distributive	ADJ
ftr-318	186	46	justice	justice	NOUN
ftr-318	186	47	with	with	ADP
ftr-318	186	48	the	the	DET
ftr-318	186	49	result	result	NOUN
ftr-318	186	50	that	that	SCONJ
ftr-318	186	51	he	he	PRON
ftr-318	186	52	will	will	AUX
ftr-318	186	53	always	always	ADV
ftr-318	186	54	be	be	AUX
ftr-318	186	55	subsumed	subsume	VERB
ftr-318	186	56	within	within	ADP
ftr-318	186	57	ve	ve	PROPN
ftr-318	186	58	.	.	PUNCT
ftr-318	186	59	m	m	PROPN
ftr-318	186	60	-	-	PUNCT
ftr-318	186	61	r	r	NOUN
ftr-318	186	62	concluded	conclude	VERB
ftr-318	186	63	,	,	PUNCT
ftr-318	186	64	as	as	SCONJ
ftr-318	186	65	had	have	VERB
ftr-318	186	66	musgrave	musgrave	PROPN
ftr-318	186	67	i	i	PROPN
ftr-318	186	68	,	,	PUNCT
ftr-318	186	69	that	that	SCONJ
ftr-318	186	70	the	the	DET
ftr-318	186	71	use	use	NOUN
ftr-318	186	72	of	of	ADP
ftr-318	186	73	ve	ve	VERB
ftr-318	186	74	and	and	CCONJ
ftr-318	186	75	he	he	PRON
ftr-318	186	76	in	in	ADP
ftr-318	186	77	designing	design	VERB
ftr-318	186	78	a	a	DET
ftr-318	186	79	tax	tax	NOUN
ftr-318	186	80	system	system	NOUN
ftr-318	186	81	is	be	AUX
ftr-318	186	82	a	a	DET
ftr-318	186	83	poor	poor	ADJ
ftr-318	186	84	proxy	proxy	NOUN
ftr-318	186	85	for	for	ADP
ftr-318	186	86	the	the	DET
ftr-318	186	87	actual	actual	ADJ
ftr-318	186	88	theory	theory	NOUN
ftr-318	186	89	of	of	ADP
ftr-318	186	90	distributive	distributive	ADJ
ftr-318	186	91	justice	justice	NOUN
ftr-318	186	92	that	that	PRON
ftr-318	186	93	underpins	underpin	VERB
ftr-318	186	94	the	the	DET
ftr-318	186	95	design	design	NOUN
ftr-318	186	96	of	of	ADP
ftr-318	186	97	the	the	DET
ftr-318	186	98	tax	tax	NOUN
ftr-318	186	99	system	system	NOUN
ftr-318	186	100	and	and	CCONJ
ftr-318	186	101	that	that	SCONJ
ftr-318	186	102	questions	question	NOUN
ftr-318	186	103	about	about	ADP
ftr-318	186	104	tax	tax	NOUN
ftr-318	186	105	design	design	NOUN
ftr-318	186	106	should	should	AUX
ftr-318	186	107	be	be	AUX
ftr-318	186	108	directed	direct	VERB
ftr-318	186	109	to	to	ADP
ftr-318	186	110	the	the	DET
ftr-318	186	111	specific	specific	ADJ
ftr-318	186	112	theory	theory	NOUN
ftr-318	186	113	of	of	ADP
ftr-318	186	114	distributive	distributive	ADJ
ftr-318	186	115	justice	justice	NOUN
ftr-318	186	116	.	.	PUNCT
ftr-318	187	1	subsequently	subsequently	ADV
ftr-318	187	2	,	,	PUNCT
ftr-318	187	3	liam	liam	PROPN
ftr-318	187	4	murphy	murphy	PROPN
ftr-318	187	5	and	and	CCONJ
ftr-318	187	6	thomas	thomas	PROPN
ftr-318	187	7	nagel	nagel	PROPN
ftr-318	187	8	took	take	VERB
ftr-318	187	9	the	the	DET
ftr-318	187	10	analysis	analysis	NOUN
ftr-318	187	11	a	a	DET
ftr-318	187	12	step	step	NOUN
ftr-318	187	13	further	far	ADV
ftr-318	187	14	.	.	PUNCT
ftr-318	188	1	they	they	PRON
ftr-318	188	2	argued	argue	VERB
ftr-318	188	3	that	that	SCONJ
ftr-318	188	4	forms	form	NOUN
ftr-318	188	5	of	of	ADP
ftr-318	188	6	distributive	distributive	ADJ
ftr-318	188	7	justice	justice	NOUN
ftr-318	188	8	frequently	frequently	ADV
ftr-318	188	9	applied	apply	VERB
ftr-318	188	10	by	by	ADP
ftr-318	188	11	tax	tax	NOUN
ftr-318	188	12	theorists	theorist	NOUN
ftr-318	188	13	to	to	PART
ftr-318	188	14	design	design	VERB
ftr-318	188	15	tax	tax	NOUN
ftr-318	188	16	systems	system	NOUN
ftr-318	188	17	—	—	PUNCT
ftr-318	188	18	determining	determine	VERB
ftr-318	188	19	the	the	DET
ftr-318	188	20	tax	tax	NOUN
ftr-318	188	21	based	base	VERB
ftr-318	188	22	on	on	ADP
ftr-318	188	23	―benefit‖	―benefit‖	PROPN
ftr-318	188	24	received	receive	VERB
ftr-318	188	25	by	by	ADP
ftr-318	188	26	taxpayers	taxpayer	NOUN
ftr-318	188	27	or	or	CCONJ
ftr-318	188	28	requiring	require	VERB
ftr-318	188	29	―equal	―equal	ADJ
ftr-318	188	30	sacrifices‖	sacrifices‖	PROPN
ftr-318	188	31	by	by	ADP
ftr-318	188	32	taxpayers	taxpayer	NOUN
ftr-318	188	33	—	—	PUNCT
ftr-318	188	34	were	be	AUX
ftr-318	188	35	also	also	ADV
ftr-318	188	36	useless	useless	ADJ
ftr-318	188	37	in	in	ADP
ftr-318	188	38	designing	design	VERB
ftr-318	188	39	a	a	DET
ftr-318	188	40	tax	tax	NOUN
ftr-318	188	41	system	system	NOUN
ftr-318	188	42	that	that	PRON
ftr-318	188	43	seeks	seek	VERB
ftr-318	188	44	to	to	PART
ftr-318	188	45	achieve	achieve	VERB
ftr-318	188	46	justice	justice	NOUN
ftr-318	188	47	.	.	PUNCT
ftr-318	189	1	26	26	NUM
ftr-318	190	1	they	they	PRON
ftr-318	190	2	argued	argue	VERB
ftr-318	190	3	that	that	SCONJ
ftr-318	190	4	identifying	identify	VERB
ftr-318	190	5	a	a	DET
ftr-318	190	6	just	just	ADJ
ftr-318	190	7	tax	tax	NOUN
ftr-318	190	8	requires	require	VERB
ftr-318	190	9	looking	look	VERB
ftr-318	190	10	outside	outside	ADP
ftr-318	190	11	the	the	DET
ftr-318	190	12	tax	tax	NOUN
ftr-318	190	13	system	system	NOUN
ftr-318	190	14	and	and	CCONJ
ftr-318	190	15	focusing	focus	VERB
ftr-318	190	16	on	on	ADP
ftr-318	190	17	the	the	DET
ftr-318	190	18	―broader	―broader	NOUN
ftr-318	190	19	principles	principle	NOUN
ftr-318	190	20	of	of	ADP
ftr-318	190	21	justice	justice	NOUN
ftr-318	190	22	in	in	ADP
ftr-318	190	23	government.‖	government.‖	NOUN
ftr-318	190	24	27	27	NUM
ftr-318	190	25	they	they	PRON
ftr-318	190	26	reason	reason	VERB
ftr-318	190	27	that	that	SCONJ
ftr-318	190	28	the	the	DET
ftr-318	190	29	starting	starting	NOUN
ftr-318	190	30	point	point	NOUN
ftr-318	190	31	of	of	ADP
ftr-318	190	32	a	a	DET
ftr-318	190	33	tax	tax	NOUN
ftr-318	190	34	,	,	PUNCT
ftr-318	190	35	such	such	ADJ
ftr-318	190	36	as	as	ADP
ftr-318	190	37	each	each	DET
ftr-318	190	38	taxpayer‘s	taxpayer‘s	ADJ
ftr-318	190	39	income	income	NOUN
ftr-318	190	40	,	,	PUNCT
ftr-318	190	41	is	be	AUX
ftr-318	190	42	itself	itself	PRON
ftr-318	190	43	the	the	DET
ftr-318	190	44	product	product	NOUN
ftr-318	190	45	of	of	ADP
ftr-318	190	46	government	government	NOUN
ftr-318	190	47	policies	policy	NOUN
ftr-318	190	48	.	.	PUNCT
ftr-318	191	1	evaluating	evaluate	VERB
ftr-318	191	2	an	an	DET
ftr-318	191	3	income	income	NOUN
ftr-318	191	4	tax	tax	NOUN
ftr-318	191	5	based	base	VERB
ftr-318	191	6	solely	solely	ADV
ftr-318	191	7	on	on	ADP
ftr-318	191	8	the	the	DET
ftr-318	191	9	amount	amount	NOUN
ftr-318	191	10	of	of	ADP
ftr-318	191	11	taxes	taxis	NOUN
ftr-318	191	12	assessed	assess	VERB
ftr-318	191	13	ignores	ignore	VERB
ftr-318	191	14	an	an	DET
ftr-318	191	15	important	important	ADJ
ftr-318	191	16	factor	factor	NOUN
ftr-318	191	17	—	—	PUNCT
ftr-318	191	18	the	the	DET
ftr-318	191	19	fairness	fairness	NOUN
ftr-318	191	20	of	of	ADP
ftr-318	191	21	the	the	DET
ftr-318	191	22	pre	pre	ADJ
ftr-318	191	23	-	-	ADJ
ftr-318	191	24	tax	tax	ADJ
ftr-318	191	25	incomes	income	NOUN
ftr-318	191	26	earned	earn	VERB
ftr-318	191	27	by	by	ADP
ftr-318	191	28	the	the	DET
ftr-318	191	29	taxpayers	taxpayer	NOUN
ftr-318	191	30	.	.	PUNCT
ftr-318	192	1	murphy	murphy	PROPN
ftr-318	192	2	and	and	CCONJ
ftr-318	192	3	nagel	nagel	PROPN
ftr-318	192	4	view	view	VERB
ftr-318	192	5	the	the	DET
ftr-318	192	6	tax	tax	NOUN
ftr-318	192	7	system	system	NOUN
ftr-318	192	8	as	as	ADP
ftr-318	192	9	an	an	DET
ftr-318	192	10	instrument	instrument	NOUN
ftr-318	192	11	that	that	PRON
ftr-318	192	12	helps	help	VERB
ftr-318	192	13	achieve	achieve	VERB
ftr-318	192	14	governmental	governmental	ADJ
ftr-318	192	15	objectives	objective	NOUN
ftr-318	192	16	for	for	ADP
ftr-318	192	17	justice	justice	NOUN
ftr-318	192	18	.	.	PUNCT
ftr-318	193	1	they	they	PRON
ftr-318	193	2	assess	assess	VERB
ftr-318	193	3	the	the	DET
ftr-318	193	4	current	current	ADJ
ftr-318	193	5	state	state	NOUN
ftr-318	193	6	of	of	ADP
ftr-318	193	7	tax	tax	NOUN
ftr-318	193	8	policy	policy	NOUN
ftr-318	193	9	analysis	analysis	NOUN
ftr-318	193	10	as	as	ADP
ftr-318	193	11	inadequate	inadequate	ADJ
ftr-318	193	12	,	,	PUNCT
ftr-318	193	13	stating	state	VERB
ftr-318	193	14	:	:	PUNCT
ftr-318	193	15	comment	comment	NOUN
ftr-318	193	16	on	on	ADP
ftr-318	193	17	“	"	PUNCT
ftr-318	193	18	empty	empty	ADJ
ftr-318	193	19	ideas	idea	NOUN
ftr-318	193	20	:	:	PUNCT
ftr-318	193	21	”	"	PUNCT
ftr-318	193	22	logical	logical	ADJ
ftr-318	193	23	positivist	positivist	NOUN
ftr-318	193	24	analyses	analysis	NOUN
ftr-318	193	25	of	of	ADP
ftr-318	193	26	equality	equality	NOUN
ftr-318	193	27	and	and	CCONJ
ftr-318	193	28	rules	rule	NOUN
ftr-318	193	29	,	,	PUNCT
ftr-318	193	30	91	91	NUM
ftr-318	193	31	yale	yale	PROPN
ftr-318	193	32	l.j	l.j	PROPN
ftr-318	193	33	.	.	PROPN
ftr-318	193	34	1136	1136	NUM
ftr-318	193	35	(	(	PUNCT
ftr-318	193	36	1982	1982	NUM
ftr-318	193	37	)	)	PUNCT
ftr-318	193	38	;	;	PUNCT
ftr-318	194	1	erwin	erwin	PROPN
ftr-318	194	2	chemerinsky	chemerinsky	PROPN
ftr-318	194	3	,	,	PUNCT
ftr-318	194	4	in	in	ADP
ftr-318	194	5	defense	defense	NOUN
ftr-318	194	6	of	of	ADP
ftr-318	194	7	equality	equality	NOUN
ftr-318	194	8	:	:	PUNCT
ftr-318	194	9	a	a	DET
ftr-318	194	10	reply	reply	NOUN
ftr-318	194	11	to	to	ADP
ftr-318	194	12	professor	professor	NOUN
ftr-318	194	13	westen	westen	NOUN
ftr-318	194	14	,	,	PUNCT
ftr-318	194	15	81	81	NUM
ftr-318	194	16	mich	mich	PROPN
ftr-318	194	17	.	.	PUNCT
ftr-318	195	1	l.	l.	PROPN
ftr-318	195	2	rev	rev	PROPN
ftr-318	195	3	.	.	PROPN
ftr-318	195	4	575	575	NUM
ftr-318	195	5	(	(	PUNCT
ftr-318	195	6	1983	1983	NUM
ftr-318	195	7	)	)	PUNCT
ftr-318	195	8	;	;	PUNCT
ftr-318	195	9	kent	kent	PROPN
ftr-318	195	10	greenawalt	greenawalt	PROPN
ftr-318	195	11	,	,	PUNCT
ftr-318	195	12	how	how	SCONJ
ftr-318	195	13	empty	empty	ADJ
ftr-318	195	14	is	be	AUX
ftr-318	195	15	the	the	DET
ftr-318	195	16	idea	idea	NOUN
ftr-318	195	17	of	of	ADP
ftr-318	195	18	equality	equality	NOUN
ftr-318	195	19	?	?	PUNCT
ftr-318	195	20	,	,	PUNCT
ftr-318	195	21	83	83	NUM
ftr-318	195	22	colum	colum	NOUN
ftr-318	195	23	.	.	PUNCT
ftr-318	196	1	l.	l.	PROPN
ftr-318	196	2	rev	rev	PROPN
ftr-318	196	3	.	.	PROPN
ftr-318	196	4	1167	1167	NUM
ftr-318	196	5	(	(	PUNCT
ftr-318	196	6	1983	1983	NUM
ftr-318	196	7	)	)	PUNCT
ftr-318	196	8	;	;	PUNCT
ftr-318	196	9	kenneth	kenneth	PROPN
ftr-318	196	10	l.	l.	PROPN
ftr-318	196	11	karst	karst	PROPN
ftr-318	196	12	,	,	PUNCT
ftr-318	196	13	why	why	SCONJ
ftr-318	196	14	equality	equality	NOUN
ftr-318	196	15	matters	matter	VERB
ftr-318	196	16	,	,	PUNCT
ftr-318	196	17	17	17	NUM
ftr-318	196	18	ga	ga	PROPN
ftr-318	196	19	.	.	PUNCT
ftr-318	196	20	l.	l.	PROPN
ftr-318	196	21	rev	rev	PROPN
ftr-318	196	22	.	.	PROPN
ftr-318	196	23	245	245	NUM
ftr-318	196	24	(	(	PUNCT
ftr-318	196	25	1983	1983	NUM
ftr-318	196	26	)	)	PUNCT
ftr-318	196	27	.	.	PUNCT
ftr-318	197	1	24	24	NUM
ftr-318	197	2	.	.	X
ftr-318	198	1	see	see	VERB
ftr-318	198	2	,	,	PUNCT
ftr-318	198	3	e.g.	e.g.	ADV
ftr-318	198	4	,	,	PUNCT
ftr-318	198	5	liam	liam	PROPN
ftr-318	198	6	murphy	murphy	PROPN
ftr-318	198	7	&	&	CCONJ
ftr-318	198	8	thomas	thomas	PROPN
ftr-318	198	9	nagel	nagel	PROPN
ftr-318	198	10	,	,	PUNCT
ftr-318	198	11	the	the	DET
ftr-318	198	12	myth	myth	NOUN
ftr-318	198	13	of	of	ADP
ftr-318	198	14	ownership	ownership	NOUN
ftr-318	198	15	:	:	PUNCT
ftr-318	198	16	taxes	taxis	NOUN
ftr-318	198	17	and	and	CCONJ
ftr-318	198	18	justice	justice	NOUN
ftr-318	198	19	15	15	NUM
ftr-318	198	20	,	,	PUNCT
ftr-318	198	21	25	25	NUM
ftr-318	198	22	,	,	PUNCT
ftr-318	198	23	30	30	NUM
ftr-318	198	24	(	(	PUNCT
ftr-318	198	25	2002	2002	NUM
ftr-318	198	26	)	)	PUNCT
ftr-318	198	27	(	(	PUNCT
ftr-318	198	28	asserting	assert	VERB
ftr-318	198	29	the	the	DET
ftr-318	198	30	unbreakable	unbreakable	ADJ
ftr-318	198	31	link	link	NOUN
ftr-318	198	32	between	between	ADP
ftr-318	198	33	tax	tax	NOUN
ftr-318	198	34	fairness	fairness	NOUN
ftr-318	198	35	and	and	CCONJ
ftr-318	198	36	overall	overall	ADJ
ftr-318	198	37	justice	justice	NOUN
ftr-318	198	38	)	)	PUNCT
ftr-318	199	1	[	[	X
ftr-318	199	2	hereinafter	hereinafter	NOUN
ftr-318	199	3	murphy	murphy	PROPN
ftr-318	199	4	&	&	CCONJ
ftr-318	199	5	nagel	nagel	PROPN
ftr-318	199	6	,	,	PUNCT
ftr-318	199	7	the	the	DET
ftr-318	199	8	myth	myth	NOUN
ftr-318	199	9	of	of	ADP
ftr-318	199	10	ownership	ownership	NOUN
ftr-318	199	11	]	]	PUNCT
ftr-318	199	12	.	.	PUNCT
ftr-318	200	1	25	25	NUM
ftr-318	200	2	.	.	X
ftr-318	201	1	see	see	VERB
ftr-318	201	2	,	,	PUNCT
ftr-318	201	3	e.g.	e.g.	ADV
ftr-318	201	4	,	,	PUNCT
ftr-318	201	5	kevin	kevin	PROPN
ftr-318	201	6	a.	a.	PROPN
ftr-318	201	7	kordana	kordana	PROPN
ftr-318	201	8	&	&	CCONJ
ftr-318	201	9	david	david	PROPN
ftr-318	201	10	h.	h.	PROPN
ftr-318	201	11	tabachnick	tabachnick	PROPN
ftr-318	201	12	,	,	PUNCT
ftr-318	201	13	book	book	NOUN
ftr-318	201	14	review	review	NOUN
ftr-318	201	15	:	:	PUNCT
ftr-318	201	16	tax	tax	NOUN
ftr-318	201	17	and	and	CCONJ
ftr-318	201	18	the	the	DET
ftr-318	201	19	philosopher	philosopher	NOUN
ftr-318	201	20	’s	’s	PART
ftr-318	201	21	stone	stone	NOUN
ftr-318	201	22	,	,	PUNCT
ftr-318	201	23	89	89	NUM
ftr-318	201	24	va	va	NOUN
ftr-318	201	25	.	.	PUNCT
ftr-318	202	1	l.	l.	PROPN
ftr-318	202	2	rev	rev	PROPN
ftr-318	202	3	.	.	PROPN
ftr-318	202	4	647	647	NUM
ftr-318	202	5	,	,	PUNCT
ftr-318	202	6	653–54	653–54	NUM
ftr-318	202	7	(	(	PUNCT
ftr-318	202	8	2003	2003	NUM
ftr-318	202	9	)	)	PUNCT
ftr-318	202	10	(	(	PUNCT
ftr-318	202	11	challenging	challenge	VERB
ftr-318	202	12	murphy	murphy	NOUN
ftr-318	202	13	and	and	CCONJ
ftr-318	202	14	nagel‘s	nagel‘s	NOUN
ftr-318	202	15	rejection	rejection	NOUN
ftr-318	202	16	of	of	ADP
ftr-318	202	17	tax	tax	NOUN
ftr-318	202	18	system	system	NOUN
ftr-318	202	19	derived	derive	VERB
ftr-318	202	20	―fairness‖	―fairness‖	NOUN
ftr-318	202	21	)	)	PUNCT
ftr-318	202	22	.	.	PUNCT
ftr-318	203	1	see	see	VERB
ftr-318	203	2	infra	infra	NOUN
ftr-318	203	3	text	text	NOUN
ftr-318	203	4	accompanying	accompanying	ADJ
ftr-318	203	5	notes	note	NOUN
ftr-318	203	6	33–35	33–35	NUM
ftr-318	203	7	.	.	PUNCT
ftr-318	204	1	26	26	NUM
ftr-318	204	2	.	.	PUNCT
ftr-318	205	1	murphy	murphy	PROPN
ftr-318	205	2	&	&	CCONJ
ftr-318	205	3	nagel	nagel	PROPN
ftr-318	205	4	,	,	PUNCT
ftr-318	205	5	the	the	DET
ftr-318	205	6	myth	myth	NOUN
ftr-318	205	7	of	of	ADP
ftr-318	205	8	ownership	ownership	NOUN
ftr-318	205	9	,	,	PUNCT
ftr-318	205	10	supra	supra	PROPN
ftr-318	205	11	note	note	NOUN
ftr-318	205	12	24	24	NUM
ftr-318	205	13	,	,	PUNCT
ftr-318	205	14	at	at	ADP
ftr-318	205	15	16–19	16–19	NUM
ftr-318	205	16	,	,	PUNCT
ftr-318	205	17	24–30	24–30	NUM
ftr-318	205	18	.	.	NOUN
ftr-318	205	19	27	27	NUM
ftr-318	205	20	.	.	PUNCT
ftr-318	206	1	i	i	PRON
ftr-318	206	2	d.	d.	PROPN
ftr-318	206	3	at	at	ADP
ftr-318	206	4	30	30	NUM
ftr-318	206	5	.	.	PUNCT
ftr-318	207	1	142	142	NUM
ftr-318	207	2	florida	florida	PROPN
ftr-318	207	3	tax	tax	NOUN
ftr-318	207	4	review	review	NOUN
ftr-318	207	5	[	[	X
ftr-318	207	6	vol	vol	NOUN
ftr-318	207	7	.	.	PUNCT
ftr-318	208	1	13:3	13:3	NUM
ftr-318	208	2	[	[	X
ftr-318	208	3	the	the	X
ftr-318	208	4	]	]	X
ftr-318	208	5	entire	entire	ADJ
ftr-318	208	6	[	[	X
ftr-318	208	7	current	current	ADJ
ftr-318	208	8	]	]	PUNCT
ftr-318	208	9	approach	approach	NOUN
ftr-318	208	10	is	be	AUX
ftr-318	208	11	flawed	flawed	ADJ
ftr-318	208	12	in	in	ADP
ftr-318	208	13	its	its	PRON
ftr-318	208	14	foundations	foundation	NOUN
ftr-318	208	15	.	.	PUNCT
ftr-318	209	1	if	if	SCONJ
ftr-318	209	2	the	the	DET
ftr-318	209	3	distribution	distribution	NOUN
ftr-318	209	4	produced	produce	VERB
ftr-318	209	5	by	by	ADP
ftr-318	209	6	the	the	DET
ftr-318	209	7	market	market	NOUN
ftr-318	209	8	is	be	AUX
ftr-318	209	9	not	not	PART
ftr-318	209	10	presumptively	presumptively	ADV
ftr-318	209	11	just	just	ADV
ftr-318	209	12	,	,	PUNCT
ftr-318	209	13	then	then	ADV
ftr-318	209	14	the	the	DET
ftr-318	209	15	correct	correct	ADJ
ftr-318	209	16	criteria	criterion	NOUN
ftr-318	209	17	of	of	ADP
ftr-318	209	18	distributive	distributive	ADJ
ftr-318	209	19	justice	justice	NOUN
ftr-318	209	20	will	will	AUX
ftr-318	209	21	make	make	VERB
ftr-318	209	22	no	no	DET
ftr-318	209	23	reference	reference	NOUN
ftr-318	209	24	whatever	whatever	PRON
ftr-318	209	25	to	to	ADP
ftr-318	209	26	that	that	DET
ftr-318	209	27	distribution	distribution	NOUN
ftr-318	209	28	,	,	PUNCT
ftr-318	209	29	even	even	ADV
ftr-318	209	30	as	as	ADP
ftr-318	209	31	a	a	DET
ftr-318	209	32	baseline	baseline	NOUN
ftr-318	209	33	.	.	PUNCT
ftr-318	210	1	distributive	distributive	ADJ
ftr-318	210	2	justice	justice	NOUN
ftr-318	210	3	is	be	AUX
ftr-318	210	4	not	not	PART
ftr-318	210	5	a	a	DET
ftr-318	210	6	matter	matter	NOUN
ftr-318	210	7	of	of	ADP
ftr-318	210	8	applying	apply	VERB
ftr-318	210	9	some	some	DET
ftr-318	210	10	equitable	equitable	ADJ
ftr-318	210	11	-	-	PUNCT
ftr-318	210	12	seeming	seem	VERB
ftr-318	210	13	function	function	NOUN
ftr-318	210	14	to	to	ADP
ftr-318	210	15	a	a	DET
ftr-318	210	16	morally	morally	ADV
ftr-318	210	17	arbitrary	arbitrary	ADJ
ftr-318	210	18	initial	initial	ADJ
ftr-318	210	19	distribution	distribution	NOUN
ftr-318	210	20	of	of	ADP
ftr-318	210	21	welfare	welfare	NOUN
ftr-318	210	22	.	.	PUNCT
ftr-318	211	1	despite	despite	SCONJ
ftr-318	211	2	what	what	PRON
ftr-318	211	3	many	many	ADJ
ftr-318	211	4	people	people	NOUN
ftr-318	211	5	implicitly	implicitly	ADV
ftr-318	211	6	assume	assume	VERB
ftr-318	211	7	,	,	PUNCT
ftr-318	211	8	the	the	DET
ftr-318	211	9	justice	justice	NOUN
ftr-318	211	10	of	of	ADP
ftr-318	211	11	a	a	DET
ftr-318	211	12	tax	tax	NOUN
ftr-318	211	13	scheme	scheme	NOUN
ftr-318	211	14	can	can	AUX
ftr-318	211	15	not	not	PART
ftr-318	211	16	simply	simply	ADV
ftr-318	211	17	be	be	AUX
ftr-318	211	18	evaluated	evaluate	VERB
ftr-318	211	19	by	by	ADP
ftr-318	211	20	checking	check	VERB
ftr-318	211	21	that	that	PRON
ftr-318	211	22	average	average	ADJ
ftr-318	211	23	tax	tax	NOUN
ftr-318	211	24	rates	rate	NOUN
ftr-318	211	25	increase	increase	VERB
ftr-318	211	26	fast	fast	ADV
ftr-318	211	27	enough	enough	ADV
ftr-318	211	28	with	with	ADP
ftr-318	211	29	income	income	NOUN
ftr-318	211	30	.	.	PUNCT
ftr-318	211	31	.	.	PUNCT
ftr-318	211	32	.	.	PUNCT
ftr-318	211	33	.	.	PUNCT
ftr-318	212	1	[	[	X
ftr-318	212	2	o]nce	o]nce	NOUN
ftr-318	212	3	we	we	PRON
ftr-318	212	4	reject	reject	VERB
ftr-318	212	5	the	the	DET
ftr-318	212	6	assumption	assumption	NOUN
ftr-318	212	7	that	that	SCONJ
ftr-318	212	8	the	the	DET
ftr-318	212	9	distribution	distribution	NOUN
ftr-318	212	10	of	of	ADP
ftr-318	212	11	welfare	welfare	NOUN
ftr-318	212	12	produced	produce	VERB
ftr-318	212	13	by	by	ADP
ftr-318	212	14	the	the	DET
ftr-318	212	15	market	market	NOUN
ftr-318	212	16	is	be	AUX
ftr-318	212	17	just	just	ADV
ftr-318	212	18	,	,	PUNCT
ftr-318	212	19	we	we	PRON
ftr-318	212	20	can	can	AUX
ftr-318	212	21	no	no	ADV
ftr-318	212	22	longer	long	ADV
ftr-318	212	23	offer	offer	VERB
ftr-318	212	24	principles	principle	NOUN
ftr-318	212	25	of	of	ADP
ftr-318	212	26	tax	tax	NOUN
ftr-318	212	27	fairness	fairness	NOUN
ftr-318	212	28	apart	apart	ADV
ftr-318	212	29	from	from	ADP
ftr-318	212	30	broader	broad	ADJ
ftr-318	212	31	principles	principle	NOUN
ftr-318	212	32	of	of	ADP
ftr-318	212	33	justice	justice	NOUN
ftr-318	212	34	in	in	ADP
ftr-318	212	35	government	government	NOUN
ftr-318	212	36	.	.	PUNCT
ftr-318	213	1	28	28	NUM
ftr-318	213	2	again	again	ADV
ftr-318	213	3	,	,	PUNCT
ftr-318	213	4	even	even	ADV
ftr-318	213	5	if	if	SCONJ
ftr-318	213	6	one	one	NUM
ftr-318	213	7	is	be	AUX
ftr-318	213	8	not	not	PART
ftr-318	213	9	fully	fully	ADV
ftr-318	213	10	persuaded	persuade	VERB
ftr-318	213	11	by	by	ADP
ftr-318	213	12	their	their	PRON
ftr-318	213	13	arguments	argument	NOUN
ftr-318	213	14	that	that	SCONJ
ftr-318	213	15	traditional	traditional	ADJ
ftr-318	213	16	tax	tax	NOUN
ftr-318	213	17	theories	theory	NOUN
ftr-318	213	18	,	,	PUNCT
ftr-318	213	19	such	such	ADJ
ftr-318	213	20	as	as	ADP
ftr-318	213	21	the	the	DET
ftr-318	213	22	benefits	benefit	NOUN
ftr-318	213	23	principle	principle	NOUN
ftr-318	213	24	or	or	CCONJ
ftr-318	213	25	the	the	DET
ftr-318	213	26	equal	equal	ADJ
ftr-318	213	27	sacrifice	sacrifice	NOUN
ftr-318	213	28	principle	principle	NOUN
ftr-318	213	29	,	,	PUNCT
ftr-318	213	30	offer	offer	VERB
ftr-318	213	31	nothing	nothing	PRON
ftr-318	213	32	to	to	PART
ftr-318	213	33	tax	tax	NOUN
ftr-318	213	34	policy	policy	NOUN
ftr-318	213	35	,	,	PUNCT
ftr-318	213	36	their	their	PRON
ftr-318	213	37	overarching	overarching	ADJ
ftr-318	213	38	point	point	NOUN
ftr-318	213	39	that	that	SCONJ
ftr-318	213	40	tax	tax	NOUN
ftr-318	213	41	system	system	NOUN
ftr-318	213	42	design	design	NOUN
ftr-318	213	43	fundamentally	fundamentally	ADV
ftr-318	213	44	turns	turn	VERB
ftr-318	213	45	on	on	ADP
ftr-318	213	46	decisions	decision	NOUN
ftr-318	213	47	about	about	ADP
ftr-318	213	48	distributive	distributive	ADJ
ftr-318	213	49	justice	justice	NOUN
ftr-318	213	50	and	and	CCONJ
ftr-318	213	51	moral	moral	ADJ
ftr-318	213	52	principles	principle	NOUN
ftr-318	213	53	accurately	accurately	ADV
ftr-318	213	54	underscores	underscore	VERB
ftr-318	213	55	the	the	DET
ftr-318	213	56	hollowness	hollowness	NOUN
ftr-318	213	57	of	of	ADP
ftr-318	213	58	both	both	DET
ftr-318	213	59	ve	ve	VERB
ftr-318	213	60	and	and	CCONJ
ftr-318	213	61	he	he	PRON
ftr-318	213	62	.	.	PUNCT
ftr-318	214	1	iii	iii	X
ftr-318	214	2	.	.	PUNCT
ftr-318	215	1	efforts	effort	NOUN
ftr-318	215	2	to	to	PART
ftr-318	215	3	sustain	sustain	VERB
ftr-318	215	4	a	a	DET
ftr-318	215	5	design	design	NOUN
ftr-318	215	6	role	role	NOUN
ftr-318	215	7	for	for	ADP
ftr-318	215	8	he	he	PRON
ftr-318	215	9	this	this	DET
ftr-318	215	10	part	part	NOUN
ftr-318	215	11	reviews	review	VERB
ftr-318	215	12	arguments	argument	NOUN
ftr-318	215	13	offered	offer	VERB
ftr-318	215	14	by	by	ADP
ftr-318	215	15	scholars	scholar	NOUN
ftr-318	215	16	post	post	VERB
ftr-318	215	17	m	m	NOUN
ftr-318	215	18	-	-	PUNCT
ftr-318	215	19	r	r	NOUN
ftr-318	215	20	to	to	PART
ftr-318	215	21	revive	revive	VERB
ftr-318	215	22	and	and	CCONJ
ftr-318	215	23	support	support	VERB
ftr-318	215	24	he‘s	he‘s	NOUN
ftr-318	215	25	place	place	NOUN
ftr-318	215	26	in	in	ADP
ftr-318	215	27	shaping	shape	VERB
ftr-318	215	28	substantive	substantive	ADJ
ftr-318	215	29	tax	tax	NOUN
ftr-318	215	30	policy	policy	NOUN
ftr-318	215	31	.	.	PUNCT
ftr-318	216	1	in	in	ADP
ftr-318	216	2	2003	2003	NUM
ftr-318	216	3	,	,	PUNCT
ftr-318	216	4	kevin	kevin	PROPN
ftr-318	216	5	a.	a.	PROPN
ftr-318	216	6	28	28	PROPN
ftr-318	216	7	.	.	PUNCT
ftr-318	217	1	i	i	PRON
ftr-318	217	2	d.	d.	PROPN
ftr-318	217	3	for	for	ADP
ftr-318	217	4	an	an	DET
ftr-318	217	5	earlier	early	ADJ
ftr-318	217	6	argument	argument	NOUN
ftr-318	217	7	that	that	SCONJ
ftr-318	217	8	tax	tax	NOUN
ftr-318	217	9	analysis	analysis	NOUN
ftr-318	217	10	needs	need	VERB
ftr-318	217	11	to	to	PART
ftr-318	217	12	take	take	VERB
ftr-318	217	13	into	into	ADP
ftr-318	217	14	account	account	NOUN
ftr-318	217	15	the	the	DET
ftr-318	217	16	conditions	condition	NOUN
ftr-318	217	17	that	that	PRON
ftr-318	217	18	gave	give	VERB
ftr-318	217	19	rise	rise	NOUN
ftr-318	217	20	to	to	ADP
ftr-318	217	21	the	the	DET
ftr-318	217	22	distribution	distribution	NOUN
ftr-318	217	23	of	of	ADP
ftr-318	217	24	the	the	DET
ftr-318	217	25	tax	tax	NOUN
ftr-318	217	26	base	base	NOUN
ftr-318	217	27	,	,	PUNCT
ftr-318	217	28	see	see	VERB
ftr-318	217	29	patricia	patricia	NOUN
ftr-318	217	30	apps	app	NOUN
ftr-318	217	31	,	,	PUNCT
ftr-318	217	32	a	a	DET
ftr-318	217	33	theory	theory	NOUN
ftr-318	217	34	of	of	ADP
ftr-318	217	35	inequality	inequality	NOUN
ftr-318	217	36	and	and	CCONJ
ftr-318	217	37	taxation	taxation	NOUN
ftr-318	217	38	4	4	NUM
ftr-318	217	39	(	(	PUNCT
ftr-318	217	40	1981	1981	NUM
ftr-318	217	41	)	)	PUNCT
ftr-318	217	42	(	(	PUNCT
ftr-318	217	43	―[t]ax	―[t]ax	NOUN
ftr-318	217	44	theory	theory	NOUN
ftr-318	217	45	remains	remain	VERB
ftr-318	217	46	firmly	firmly	ADV
ftr-318	217	47	grounded	ground	VERB
ftr-318	217	48	upon	upon	SCONJ
ftr-318	217	49	an	an	DET
ftr-318	217	50	innate	innate	ADJ
ftr-318	217	51	or	or	CCONJ
ftr-318	217	52	inherited	inherit	VERB
ftr-318	217	53	endowments	endowment	NOUN
ftr-318	217	54	theory	theory	NOUN
ftr-318	217	55	of	of	ADP
ftr-318	217	56	inequality	inequality	NOUN
ftr-318	217	57	.	.	PUNCT
ftr-318	218	1	the	the	DET
ftr-318	218	2	aim	aim	NOUN
ftr-318	218	3	of	of	ADP
ftr-318	218	4	the	the	DET
ftr-318	218	5	analysis	analysis	NOUN
ftr-318	218	6	here	here	ADV
ftr-318	218	7	is	be	AUX
ftr-318	218	8	to	to	PART
ftr-318	218	9	examine	examine	VERB
ftr-318	218	10	tax	tax	NOUN
ftr-318	218	11	incidence	incidence	NOUN
ftr-318	218	12	and	and	CCONJ
ftr-318	218	13	tax	tax	NOUN
ftr-318	218	14	distortions	distortion	NOUN
ftr-318	218	15	taking	take	VERB
ftr-318	218	16	account	account	NOUN
ftr-318	218	17	of	of	ADP
ftr-318	218	18	the	the	DET
ftr-318	218	19	way	way	NOUN
ftr-318	218	20	in	in	ADP
ftr-318	218	21	which	which	PRON
ftr-318	218	22	institutional	institutional	ADJ
ftr-318	218	23	inequality	inequality	NOUN
ftr-318	218	24	is	be	AUX
ftr-318	218	25	initiated	initiate	VERB
ftr-318	218	26	and	and	CCONJ
ftr-318	218	27	perpetuated.‖	perpetuated.‖	NOUN
ftr-318	218	28	)	)	PUNCT
ftr-318	218	29	(	(	PUNCT
ftr-318	218	30	footnote	footnote	VERB
ftr-318	218	31	omitted	omit	VERB
ftr-318	218	32	)	)	PUNCT
ftr-318	218	33	.	.	PUNCT
ftr-318	219	1	many	many	ADJ
ftr-318	219	2	others	other	NOUN
ftr-318	219	3	also	also	ADV
ftr-318	219	4	have	have	AUX
ftr-318	219	5	noted	note	VERB
ftr-318	219	6	that	that	SCONJ
ftr-318	219	7	economic	economic	ADJ
ftr-318	219	8	wellbeing	wellbeing	NOUN
ftr-318	219	9	is	be	AUX
ftr-318	219	10	the	the	DET
ftr-318	219	11	result	result	NOUN
ftr-318	219	12	of	of	ADP
ftr-318	219	13	many	many	ADJ
ftr-318	219	14	factors	factor	NOUN
ftr-318	219	15	,	,	PUNCT
ftr-318	219	16	including	include	VERB
ftr-318	219	17	the	the	DET
ftr-318	219	18	individual‘s	individual‘s	NOUN
ftr-318	219	19	initial	initial	ADJ
ftr-318	219	20	starting	starting	NOUN
ftr-318	219	21	point	point	NOUN
ftr-318	219	22	,	,	PUNCT
ftr-318	219	23	the	the	DET
ftr-318	219	24	efforts	effort	NOUN
ftr-318	219	25	of	of	ADP
ftr-318	219	26	others	other	NOUN
ftr-318	219	27	,	,	PUNCT
ftr-318	219	28	and	and	CCONJ
ftr-318	219	29	merit	merit	NOUN
ftr-318	219	30	.	.	PUNCT
ftr-318	220	1	see	see	VERB
ftr-318	220	2	,	,	PUNCT
ftr-318	220	3	e.g.	e.g.	ADV
ftr-318	220	4	,	,	PUNCT
ftr-318	220	5	michael	michael	PROPN
ftr-318	220	6	j.	j.	PROPN
ftr-318	220	7	graetz	graetz	PROPN
ftr-318	220	8	,	,	PUNCT
ftr-318	220	9	to	to	PART
ftr-318	220	10	praise	praise	VERB
ftr-318	220	11	the	the	DET
ftr-318	220	12	estate	estate	NOUN
ftr-318	220	13	tax	tax	NOUN
ftr-318	220	14	,	,	PUNCT
ftr-318	220	15	not	not	PART
ftr-318	220	16	to	to	PART
ftr-318	220	17	bury	bury	VERB
ftr-318	220	18	it	it	PRON
ftr-318	220	19	,	,	PUNCT
ftr-318	220	20	93	93	NUM
ftr-318	220	21	yale	yale	PROPN
ftr-318	220	22	l.j	l.j	PROPN
ftr-318	220	23	.	.	PROPN
ftr-318	220	24	259	259	NUM
ftr-318	220	25	,	,	PUNCT
ftr-318	220	26	275–79	275–79	ADV
ftr-318	220	27	(	(	PUNCT
ftr-318	220	28	1983	1983	NUM
ftr-318	220	29	)	)	PUNCT
ftr-318	220	30	(	(	PUNCT
ftr-318	220	31	questioning	question	VERB
ftr-318	220	32	―those	―those	VERB
ftr-318	220	33	who	who	PRON
ftr-318	220	34	simply	simply	ADV
ftr-318	220	35	assume	assume	VERB
ftr-318	220	36	that	that	SCONJ
ftr-318	220	37	the	the	DET
ftr-318	220	38	market	market	NOUN
ftr-318	220	39	distributes	distribute	VERB
ftr-318	220	40	rewards	reward	NOUN
ftr-318	220	41	to	to	ADP
ftr-318	220	42	people	people	NOUN
ftr-318	220	43	who	who	PRON
ftr-318	220	44	deserve	deserve	VERB
ftr-318	220	45	them	they	PRON
ftr-318	220	46	and	and	CCONJ
ftr-318	220	47	denies	deny	VERB
ftr-318	220	48	rewards	reward	NOUN
ftr-318	220	49	to	to	ADP
ftr-318	220	50	people	people	NOUN
ftr-318	220	51	who	who	PRON
ftr-318	220	52	do	do	VERB
ftr-318	220	53	not‖	not‖	PROPN
ftr-318	220	54	)	)	PUNCT
ftr-318	220	55	;	;	PUNCT
ftr-318	220	56	sagit	sagit	VERB
ftr-318	220	57	leviner	levin	ADJ
ftr-318	220	58	,	,	PUNCT
ftr-318	220	59	from	from	ADP
ftr-318	220	60	deontology	deontology	NOUN
ftr-318	220	61	to	to	ADP
ftr-318	220	62	practical	practical	ADJ
ftr-318	220	63	application	application	NOUN
ftr-318	220	64	:	:	PUNCT
ftr-318	220	65	the	the	DET
ftr-318	220	66	vision	vision	NOUN
ftr-318	220	67	of	of	ADP
ftr-318	220	68	a	a	DET
ftr-318	220	69	good	good	ADJ
ftr-318	220	70	society	society	NOUN
ftr-318	220	71	and	and	CCONJ
ftr-318	220	72	the	the	DET
ftr-318	220	73	tax	tax	NOUN
ftr-318	220	74	system	system	NOUN
ftr-318	220	75	,	,	PUNCT
ftr-318	220	76	26	26	NUM
ftr-318	220	77	va	va	NOUN
ftr-318	220	78	.	.	PUNCT
ftr-318	221	1	tax	tax	PROPN
ftr-318	221	2	rev	rev	PROPN
ftr-318	221	3	.	.	PROPN
ftr-318	221	4	405	405	NUM
ftr-318	221	5	,	,	PUNCT
ftr-318	221	6	415–18	415–18	X
ftr-318	221	7	(	(	PUNCT
ftr-318	221	8	2006	2006	NUM
ftr-318	221	9	)	)	PUNCT
ftr-318	221	10	(	(	PUNCT
ftr-318	221	11	―[d]ifficulty	―[d]ifficulty	NOUN
ftr-318	221	12	with	with	ADP
ftr-318	221	13	the	the	DET
ftr-318	221	14	view	view	NOUN
ftr-318	221	15	of	of	ADP
ftr-318	221	16	the	the	DET
ftr-318	221	17	market	market	NOUN
ftr-318	221	18	as	as	ADV
ftr-318	221	19	neutral	neutral	ADJ
ftr-318	221	20	or	or	CCONJ
ftr-318	221	21	providing	provide	VERB
ftr-318	221	22	just	just	ADV
ftr-318	221	23	rewards	reward	NOUN
ftr-318	221	24	is	be	AUX
ftr-318	221	25	that	that	SCONJ
ftr-318	221	26	,	,	PUNCT
ftr-318	221	27	in	in	ADP
ftr-318	221	28	the	the	DET
ftr-318	221	29	real	real	ADJ
ftr-318	221	30	world	world	NOUN
ftr-318	221	31	,	,	PUNCT
ftr-318	221	32	people	people	NOUN
ftr-318	221	33	do	do	AUX
ftr-318	221	34	not	not	PART
ftr-318	221	35	enter	enter	VERB
ftr-318	221	36	the	the	DET
ftr-318	221	37	market	market	NOUN
ftr-318	221	38	with	with	ADP
ftr-318	221	39	equal	equal	ADJ
ftr-318	221	40	resources	resource	NOUN
ftr-318	221	41	including	include	VERB
ftr-318	221	42	identical	identical	ADJ
ftr-318	221	43	or	or	CCONJ
ftr-318	221	44	otherwise	otherwise	ADV
ftr-318	221	45	equivalent	equivalent	ADJ
ftr-318	221	46	talents	talent	NOUN
ftr-318	221	47	,	,	PUNCT
ftr-318	221	48	skills	skill	NOUN
ftr-318	221	49	,	,	PUNCT
ftr-318	221	50	or	or	CCONJ
ftr-318	221	51	backgrounds.‖	backgrounds.‖	NOUN
ftr-318	221	52	)	)	PUNCT
ftr-318	221	53	;	;	PUNCT
ftr-318	221	54	amartya	amartya	NOUN
ftr-318	221	55	sen	sen	PROPN
ftr-318	221	56	,	,	PUNCT
ftr-318	221	57	the	the	DET
ftr-318	221	58	moral	moral	ADJ
ftr-318	221	59	standing	standing	NOUN
ftr-318	221	60	of	of	ADP
ftr-318	221	61	the	the	DET
ftr-318	221	62	market	market	NOUN
ftr-318	221	63	,	,	PUNCT
ftr-318	221	64	in	in	ADP
ftr-318	221	65	ethics	ethic	NOUN
ftr-318	221	66	and	and	CCONJ
ftr-318	221	67	economics	economic	NOUN
ftr-318	221	68	1	1	NUM
ftr-318	221	69	,	,	PUNCT
ftr-318	221	70	1–19	1–19	PROPN
ftr-318	221	71	(	(	PUNCT
ftr-318	221	72	ellen	ellen	PROPN
ftr-318	221	73	frankel	frankel	PROPN
ftr-318	221	74	paul	paul	PROPN
ftr-318	221	75	et	et	PROPN
ftr-318	221	76	al	al	PROPN
ftr-318	221	77	.	.	PUNCT
ftr-318	222	1	eds	eds	PROPN
ftr-318	222	2	.	.	PROPN
ftr-318	222	3	,	,	PUNCT
ftr-318	222	4	1995	1995	NUM
ftr-318	222	5	)	)	PUNCT
ftr-318	222	6	.	.	PUNCT
ftr-318	223	1	2012	2012	NUM
ftr-318	223	2	]	]	X
ftr-318	223	3	horizontal	horizontal	ADJ
ftr-318	223	4	equity	equity	NOUN
ftr-318	223	5	revisited	revisit	VERB
ftr-318	223	6	143	143	NUM
ftr-318	223	7	kordana	kordana	PROPN
ftr-318	223	8	and	and	CCONJ
ftr-318	223	9	david	david	PROPN
ftr-318	223	10	h.	h.	PROPN
ftr-318	223	11	tabachnick	tabachnick	PROPN
ftr-318	223	12	suggested	suggest	VERB
ftr-318	223	13	such	such	DET
ftr-318	223	14	a	a	DET
ftr-318	223	15	role	role	NOUN
ftr-318	223	16	for	for	ADP
ftr-318	223	17	he	he	PRON
ftr-318	223	18	,	,	PUNCT
ftr-318	223	19	but	but	CCONJ
ftr-318	223	20	did	do	AUX
ftr-318	223	21	not	not	PART
ftr-318	223	22	elaborate	elaborate	VERB
ftr-318	223	23	.	.	PUNCT
ftr-318	224	1	they	they	PRON
ftr-318	224	2	stated	state	VERB
ftr-318	224	3	:	:	PUNCT
ftr-318	224	4	while	while	SCONJ
ftr-318	224	5	it	it	PRON
ftr-318	224	6	is	be	AUX
ftr-318	224	7	true	true	ADJ
ftr-318	224	8	that	that	SCONJ
ftr-318	224	9	there	there	PRON
ftr-318	224	10	can	can	AUX
ftr-318	224	11	be	be	AUX
ftr-318	224	12	no	no	DET
ftr-318	224	13	blanket	blanket	NOUN
ftr-318	224	14	rule	rule	NOUN
ftr-318	224	15	requiring	require	VERB
ftr-318	224	16	horizontal	horizontal	ADJ
ftr-318	224	17	equity	equity	NOUN
ftr-318	224	18	,	,	PUNCT
ftr-318	224	19	it	it	PRON
ftr-318	224	20	does	do	AUX
ftr-318	224	21	not	not	PART
ftr-318	224	22	follow	follow	VERB
ftr-318	224	23	that	that	SCONJ
ftr-318	224	24	issues	issue	NOUN
ftr-318	224	25	of	of	ADP
ftr-318	224	26	uniformity	uniformity	NOUN
ftr-318	224	27	do	do	AUX
ftr-318	224	28	not	not	PART
ftr-318	224	29	count	count	VERB
ftr-318	224	30	at	at	ADV
ftr-318	224	31	all	all	ADV
ftr-318	224	32	.	.	PUNCT
ftr-318	225	1	from	from	ADP
ftr-318	225	2	what	what	PRON
ftr-318	225	3	we	we	PRON
ftr-318	225	4	have	have	AUX
ftr-318	225	5	argued	argue	VERB
ftr-318	225	6	above	above	ADV
ftr-318	225	7	with	with	ADP
ftr-318	225	8	respect	respect	NOUN
ftr-318	225	9	to	to	ADP
ftr-318	225	10	the	the	DET
ftr-318	225	11	benefit	benefit	NOUN
ftr-318	225	12	principle	principle	NOUN
ftr-318	225	13	and	and	CCONJ
ftr-318	225	14	the	the	DET
ftr-318	225	15	equal	equal	ADJ
ftr-318	225	16	sacrifice	sacrifice	NOUN
ftr-318	225	17	principle	principle	NOUN
ftr-318	225	18	,	,	PUNCT
ftr-318	225	19	it	it	PRON
ftr-318	225	20	should	should	AUX
ftr-318	225	21	be	be	AUX
ftr-318	225	22	clear	clear	ADJ
ftr-318	225	23	that	that	SCONJ
ftr-318	225	24	issues	issue	NOUN
ftr-318	225	25	of	of	ADP
ftr-318	225	26	uniformity	uniformity	NOUN
ftr-318	225	27	can	can	AUX
ftr-318	225	28	be	be	AUX
ftr-318	225	29	relevant	relevant	ADJ
ftr-318	225	30	,	,	PUNCT
ftr-318	225	31	if	if	SCONJ
ftr-318	225	32	subordinate	subordinate	ADJ
ftr-318	225	33	,	,	PUNCT
ftr-318	225	34	to	to	ADP
ftr-318	225	35	distributive	distributive	ADJ
ftr-318	225	36	aims	aim	NOUN
ftr-318	225	37	.	.	PUNCT
ftr-318	226	1	29	29	NUM
ftr-318	227	1	it	it	PRON
ftr-318	227	2	is	be	AUX
ftr-318	227	3	not	not	PART
ftr-318	227	4	clear	clear	ADJ
ftr-318	227	5	to	to	ADP
ftr-318	227	6	us	we	PRON
ftr-318	227	7	exactly	exactly	ADV
ftr-318	227	8	what	what	DET
ftr-318	227	9	role	role	NOUN
ftr-318	227	10	kordana	kordana	PROPN
ftr-318	227	11	and	and	CCONJ
ftr-318	227	12	tabachnick	tabachnick	NOUN
ftr-318	227	13	(	(	PUNCT
ftr-318	227	14	k	k	PROPN
ftr-318	227	15	-	-	PUNCT
ftr-318	227	16	t	t	NOUN
ftr-318	227	17	)	)	PUNCT
ftr-318	227	18	contemplate	contemplate	VERB
ftr-318	227	19	for	for	ADP
ftr-318	227	20	he	he	PRON
ftr-318	227	21	because	because	SCONJ
ftr-318	227	22	their	their	PRON
ftr-318	227	23	discussion	discussion	NOUN
ftr-318	227	24	of	of	ADP
ftr-318	227	25	the	the	DET
ftr-318	227	26	benefit	benefit	NOUN
ftr-318	227	27	principle	principle	NOUN
ftr-318	227	28	and	and	CCONJ
ftr-318	227	29	equal	equal	ADJ
ftr-318	227	30	sacrifice	sacrifice	NOUN
ftr-318	227	31	principle	principle	NOUN
ftr-318	227	32	did	do	AUX
ftr-318	227	33	not	not	PART
ftr-318	227	34	discuss	discuss	VERB
ftr-318	227	35	he	he	PRON
ftr-318	227	36	.	.	PUNCT
ftr-318	228	1	indeed	indeed	ADV
ftr-318	228	2	,	,	PUNCT
ftr-318	228	3	we	we	PRON
ftr-318	228	4	believe	believe	VERB
ftr-318	228	5	that	that	SCONJ
ftr-318	228	6	there	there	PRON
ftr-318	228	7	is	be	VERB
ftr-318	228	8	little	little	ADJ
ftr-318	228	9	they	they	PRON
ftr-318	228	10	could	could	AUX
ftr-318	228	11	have	have	AUX
ftr-318	228	12	said	say	VERB
ftr-318	228	13	.	.	PUNCT
ftr-318	229	1	the	the	DET
ftr-318	229	2	benefit	benefit	NOUN
ftr-318	229	3	principle	principle	NOUN
ftr-318	229	4	―requires	―requires	PUNCT
ftr-318	229	5	that	that	SCONJ
ftr-318	229	6	taxpayers	taxpayer	NOUN
ftr-318	229	7	contribute	contribute	VERB
ftr-318	229	8	,	,	PUNCT
ftr-318	229	9	via	via	ADP
ftr-318	229	10	taxation	taxation	NOUN
ftr-318	229	11	,	,	PUNCT
ftr-318	229	12	in	in	ADP
ftr-318	229	13	proportion	proportion	NOUN
ftr-318	229	14	to	to	ADP
ftr-318	229	15	the	the	DET
ftr-318	229	16	benefit	benefit	NOUN
ftr-318	229	17	they	they	PRON
ftr-318	229	18	derive	derive	VERB
ftr-318	229	19	from	from	ADP
ftr-318	229	20	government.‖	government.‖	NOUN
ftr-318	229	21	30	30	NUM
ftr-318	229	22	the	the	DET
ftr-318	229	23	equal	equal	ADJ
ftr-318	229	24	sacrifice	sacrifice	NOUN
ftr-318	229	25	theory	theory	NOUN
ftr-318	229	26	states	state	VERB
ftr-318	229	27	―that	―that	SCONJ
ftr-318	229	28	taxation	taxation	NOUN
ftr-318	229	29	should	should	AUX
ftr-318	229	30	reduce	reduce	VERB
ftr-318	229	31	each	each	DET
ftr-318	229	32	taxpayer‘s	taxpayer‘s	ADJ
ftr-318	229	33	welfare	welfare	NOUN
ftr-318	229	34	by	by	ADP
ftr-318	229	35	an	an	DET
ftr-318	229	36	equal	equal	ADJ
ftr-318	229	37	amount.‖	amount.‖	NOUN
ftr-318	229	38	31	31	NUM
ftr-318	229	39	since	since	SCONJ
ftr-318	229	40	k	k	PROPN
ftr-318	229	41	-	-	PROPN
ftr-318	229	42	t	t	PROPN
ftr-318	229	43	do	do	AUX
ftr-318	229	44	not	not	PART
ftr-318	229	45	focus	focus	VERB
ftr-318	229	46	on	on	ADP
ftr-318	229	47	he	he	PRON
ftr-318	229	48	,	,	PUNCT
ftr-318	229	49	they	they	PRON
ftr-318	229	50	did	do	AUX
ftr-318	229	51	not	not	PART
ftr-318	229	52	consider	consider	VERB
ftr-318	229	53	the	the	DET
ftr-318	229	54	arguments	argument	NOUN
ftr-318	229	55	of	of	ADP
ftr-318	229	56	musgrave	musgrave	PROPN
ftr-318	229	57	i	i	PROPN
ftr-318	229	58	and	and	CCONJ
ftr-318	229	59	kaplow	kaplow	VERB
ftr-318	229	60	that	that	SCONJ
ftr-318	229	61	he	he	PRON
ftr-318	229	62	would	would	AUX
ftr-318	229	63	contribute	contribute	VERB
ftr-318	229	64	nothing	nothing	PRON
ftr-318	229	65	to	to	ADP
ftr-318	229	66	the	the	DET
ftr-318	229	67	design	design	NOUN
ftr-318	229	68	of	of	ADP
ftr-318	229	69	a	a	DET
ftr-318	229	70	tax	tax	NOUN
ftr-318	229	71	system	system	NOUN
ftr-318	229	72	.	.	PUNCT
ftr-318	230	1	32	32	NUM
ftr-318	231	1	to	to	PART
ftr-318	231	2	apply	apply	VERB
ftr-318	231	3	the	the	DET
ftr-318	231	4	benefit	benefit	NOUN
ftr-318	231	5	or	or	CCONJ
ftr-318	231	6	equal	equal	ADJ
ftr-318	231	7	sacrifice	sacrifice	NOUN
ftr-318	231	8	doctrine	doctrine	NOUN
ftr-318	231	9	,	,	PUNCT
ftr-318	231	10	it	it	PRON
ftr-318	231	11	is	be	AUX
ftr-318	231	12	first	first	ADV
ftr-318	231	13	necessary	necessary	ADJ
ftr-318	231	14	to	to	PART
ftr-318	231	15	determine	determine	VERB
ftr-318	231	16	how	how	SCONJ
ftr-318	231	17	benefits	benefit	NOUN
ftr-318	231	18	and	and	CCONJ
ftr-318	231	19	sacrifice	sacrifice	NOUN
ftr-318	231	20	should	should	AUX
ftr-318	231	21	be	be	AUX
ftr-318	231	22	measured	measure	VERB
ftr-318	231	23	.	.	PUNCT
ftr-318	232	1	for	for	ADP
ftr-318	232	2	example	example	NOUN
ftr-318	232	3	,	,	PUNCT
ftr-318	232	4	should	should	AUX
ftr-318	232	5	the	the	DET
ftr-318	232	6	determination	determination	NOUN
ftr-318	232	7	of	of	ADP
ftr-318	232	8	the	the	DET
ftr-318	232	9	amounts	amount	NOUN
ftr-318	232	10	of	of	ADP
ftr-318	232	11	benefits	benefit	NOUN
ftr-318	232	12	received	receive	VERB
ftr-318	232	13	and	and	CCONJ
ftr-318	232	14	the	the	DET
ftr-318	232	15	sacrifices	sacrifice	NOUN
ftr-318	232	16	made	make	VERB
ftr-318	232	17	in	in	ADP
ftr-318	232	18	paying	pay	VERB
ftr-318	232	19	taxes	taxis	NOUN
ftr-318	232	20	be	be	AUX
ftr-318	232	21	based	base	VERB
ftr-318	232	22	on	on	ADP
ftr-318	232	23	an	an	DET
ftr-318	232	24	assumption	assumption	NOUN
ftr-318	232	25	that	that	SCONJ
ftr-318	232	26	the	the	DET
ftr-318	232	27	utility	utility	NOUN
ftr-318	232	28	of	of	ADP
ftr-318	232	29	money	money	NOUN
ftr-318	232	30	declines	decline	VERB
ftr-318	232	31	as	as	ADP
ftr-318	232	32	income	income	NOUN
ftr-318	232	33	increases	increase	NOUN
ftr-318	232	34	?	?	PUNCT
ftr-318	233	1	33	33	NUM
ftr-318	233	2	to	to	PART
ftr-318	233	3	decide	decide	VERB
ftr-318	233	4	this	this	DET
ftr-318	233	5	issue	issue	NOUN
ftr-318	233	6	reference	reference	NOUN
ftr-318	233	7	must	must	AUX
ftr-318	233	8	be	be	AUX
ftr-318	233	9	made	make	VERB
ftr-318	233	10	to	to	ADP
ftr-318	233	11	theories	theory	NOUN
ftr-318	233	12	of	of	ADP
ftr-318	233	13	welfare	welfare	NOUN
ftr-318	233	14	economics	economic	NOUN
ftr-318	233	15	and	and	CCONJ
ftr-318	233	16	theories	theory	NOUN
ftr-318	233	17	of	of	ADP
ftr-318	233	18	declining	decline	VERB
ftr-318	233	19	marginal	marginal	ADJ
ftr-318	233	20	utility	utility	NOUN
ftr-318	233	21	.	.	PUNCT
ftr-318	234	1	once	once	SCONJ
ftr-318	234	2	those	those	DET
ftr-318	234	3	decisions	decision	NOUN
ftr-318	234	4	are	be	AUX
ftr-318	234	5	made	make	VERB
ftr-318	234	6	,	,	PUNCT
ftr-318	234	7	it	it	PRON
ftr-318	234	8	follows	follow	VERB
ftr-318	234	9	that	that	SCONJ
ftr-318	234	10	those	those	PRON
ftr-318	234	11	obtaining	obtain	VERB
ftr-318	234	12	the	the	DET
ftr-318	234	13	same	same	ADJ
ftr-318	234	14	utility	utility	NOUN
ftr-318	234	15	from	from	ADP
ftr-318	234	16	benefits	benefit	NOUN
ftr-318	234	17	received	receive	VERB
ftr-318	234	18	or	or	CCONJ
ftr-318	234	19	losing	lose	VERB
ftr-318	234	20	the	the	DET
ftr-318	234	21	same	same	ADJ
ftr-318	234	22	utility	utility	NOUN
ftr-318	234	23	from	from	ADP
ftr-318	234	24	taxes	taxis	NOUN
ftr-318	234	25	paid	pay	VERB
ftr-318	234	26	should	should	AUX
ftr-318	234	27	be	be	AUX
ftr-318	234	28	treated	treat	VERB
ftr-318	234	29	the	the	DET
ftr-318	234	30	same	same	ADJ
ftr-318	234	31	.	.	PUNCT
ftr-318	235	1	in	in	ADP
ftr-318	235	2	their	their	PRON
ftr-318	235	3	discussion	discussion	NOUN
ftr-318	235	4	of	of	ADP
ftr-318	235	5	the	the	DET
ftr-318	235	6	benefit	benefit	NOUN
ftr-318	235	7	and	and	CCONJ
ftr-318	235	8	the	the	DET
ftr-318	235	9	equal	equal	ADJ
ftr-318	235	10	sacrifice	sacrifice	NOUN
ftr-318	235	11	principles	principle	NOUN
ftr-318	235	12	,	,	PUNCT
ftr-318	235	13	k	k	PROPN
ftr-318	235	14	-	-	PUNCT
ftr-318	235	15	t	t	PROPN
ftr-318	235	16	examine	examine	NOUN
ftr-318	235	17	murphy	murphy	PROPN
ftr-318	235	18	and	and	CCONJ
ftr-318	235	19	nagel‘s	nagel‘s	PROPN
ftr-318	235	20	argument	argument	NOUN
ftr-318	235	21	that	that	SCONJ
ftr-318	235	22	such	such	ADJ
ftr-318	235	23	theories	theory	NOUN
ftr-318	235	24	have	have	VERB
ftr-318	235	25	no	no	DET
ftr-318	235	26	role	role	NOUN
ftr-318	235	27	in	in	ADP
ftr-318	235	28	achieving	achieve	VERB
ftr-318	235	29	justice	justice	NOUN
ftr-318	235	30	because	because	SCONJ
ftr-318	235	31	justice	justice	NOUN
ftr-318	235	32	needs	need	VERB
ftr-318	235	33	to	to	PART
ftr-318	235	34	be	be	AUX
ftr-318	235	35	measured	measure	VERB
ftr-318	235	36	by	by	ADP
ftr-318	235	37	directly	directly	ADV
ftr-318	235	38	29	29	NUM
ftr-318	235	39	.	.	PUNCT
ftr-318	236	1	kordana	kordana	PROPN
ftr-318	236	2	&	&	CCONJ
ftr-318	236	3	tabachnick	tabachnick	PROPN
ftr-318	236	4	,	,	PUNCT
ftr-318	236	5	supra	supra	PROPN
ftr-318	236	6	note	note	PROPN
ftr-318	236	7	25	25	NUM
ftr-318	236	8	,	,	PUNCT
ftr-318	236	9	at	at	ADP
ftr-318	236	10	663	663	NUM
ftr-318	236	11	.	.	PUNCT
ftr-318	236	12	30	30	NUM
ftr-318	236	13	.	.	PUNCT
ftr-318	237	1	i	i	PRON
ftr-318	237	2	d.	d.	PROPN
ftr-318	237	3	at	at	ADP
ftr-318	237	4	653	653	NUM
ftr-318	237	5	(	(	PUNCT
ftr-318	237	6	quoting	quote	VERB
ftr-318	237	7	murphy	murphy	PROPN
ftr-318	237	8	&	&	CCONJ
ftr-318	237	9	nagel	nagel	PROPN
ftr-318	237	10	,	,	PUNCT
ftr-318	237	11	the	the	DET
ftr-318	237	12	myth	myth	NOUN
ftr-318	237	13	of	of	ADP
ftr-318	237	14	ownership	ownership	NOUN
ftr-318	237	15	,	,	PUNCT
ftr-318	237	16	supra	supra	PROPN
ftr-318	237	17	note	note	NOUN
ftr-318	237	18	24	24	NUM
ftr-318	237	19	,	,	PUNCT
ftr-318	237	20	at	at	ADP
ftr-318	237	21	16	16	NUM
ftr-318	237	22	)	)	PUNCT
ftr-318	237	23	.	.	PUNCT
ftr-318	238	1	31	31	NUM
ftr-318	238	2	.	.	PUNCT
ftr-318	239	1	i	i	PRON
ftr-318	239	2	d.	d.	PROPN
ftr-318	239	3	at	at	ADP
ftr-318	239	4	661	661	NUM
ftr-318	239	5	.	.	PUNCT
ftr-318	240	1	32	32	NUM
ftr-318	240	2	.	.	PUNCT
ftr-318	241	1	he	he	PRON
ftr-318	241	2	collapses	collapse	VERB
ftr-318	241	3	into	into	ADP
ftr-318	241	4	ve	ve	PROPN
ftr-318	241	5	because	because	SCONJ
ftr-318	241	6	it	it	PRON
ftr-318	241	7	is	be	AUX
ftr-318	241	8	necessary	necessary	ADJ
ftr-318	241	9	to	to	PART
ftr-318	241	10	determine	determine	VERB
ftr-318	241	11	how	how	SCONJ
ftr-318	241	12	benefits	benefit	NOUN
ftr-318	241	13	and	and	CCONJ
ftr-318	241	14	sacrifice	sacrifice	NOUN
ftr-318	241	15	should	should	AUX
ftr-318	241	16	be	be	AUX
ftr-318	241	17	measured	measure	VERB
ftr-318	241	18	in	in	ADP
ftr-318	241	19	circumstances	circumstance	NOUN
ftr-318	241	20	where	where	SCONJ
ftr-318	241	21	persons	person	NOUN
ftr-318	241	22	will	will	AUX
ftr-318	241	23	have	have	AUX
ftr-318	241	24	received	receive	VERB
ftr-318	241	25	different	different	ADJ
ftr-318	241	26	amounts	amount	NOUN
ftr-318	241	27	of	of	ADP
ftr-318	241	28	benefits	benefit	NOUN
ftr-318	241	29	and	and	CCONJ
ftr-318	241	30	income	income	NOUN
ftr-318	241	31	.	.	PUNCT
ftr-318	242	1	see	see	VERB
ftr-318	242	2	,	,	PUNCT
ftr-318	242	3	e.g.	e.g.	ADV
ftr-318	242	4	,	,	PUNCT
ftr-318	242	5	richard	richard	PROPN
ftr-318	242	6	a.	a.	PROPN
ftr-318	242	7	musgrave	musgrave	PROPN
ftr-318	242	8	&	&	CCONJ
ftr-318	242	9	peggy	peggy	PROPN
ftr-318	242	10	b.	b.	PROPN
ftr-318	242	11	musgrave	musgrave	PROPN
ftr-318	242	12	,	,	PUNCT
ftr-318	242	13	public	public	ADJ
ftr-318	242	14	finance	finance	NOUN
ftr-318	242	15	in	in	ADP
ftr-318	242	16	theory	theory	NOUN
ftr-318	242	17	and	and	CCONJ
ftr-318	242	18	practice	practice	NOUN
ftr-318	242	19	239–42	239–42	PROPN
ftr-318	242	20	(	(	PUNCT
ftr-318	242	21	3d	3d	NUM
ftr-318	242	22	ed	ed	NOUN
ftr-318	242	23	.	.	PROPN
ftr-318	242	24	1980	1980	NUM
ftr-318	242	25	)	)	PUNCT
ftr-318	242	26	;	;	PUNCT
ftr-318	242	27	james	james	PROPN
ftr-318	242	28	r.	r.	PROPN
ftr-318	242	29	repetti	repetti	PROPN
ftr-318	242	30	,	,	PUNCT
ftr-318	242	31	democracy	democracy	NOUN
ftr-318	242	32	and	and	CCONJ
ftr-318	242	33	opportunity	opportunity	NOUN
ftr-318	242	34	:	:	PUNCT
ftr-318	242	35	a	a	DET
ftr-318	242	36	new	new	ADJ
ftr-318	242	37	paradigm	paradigm	NOUN
ftr-318	242	38	in	in	ADP
ftr-318	242	39	tax	tax	NOUN
ftr-318	242	40	equity	equity	NOUN
ftr-318	242	41	,	,	PUNCT
ftr-318	242	42	61	61	NUM
ftr-318	242	43	vand	vand	NOUN
ftr-318	242	44	.	.	PUNCT
ftr-318	243	1	l.	l.	PROPN
ftr-318	243	2	rev	rev	PROPN
ftr-318	243	3	.	.	PROPN
ftr-318	243	4	1129	1129	NUM
ftr-318	243	5	,	,	PUNCT
ftr-318	243	6	1137–41	1137–41	NUM
ftr-318	243	7	(	(	PUNCT
ftr-318	243	8	2008	2008	NUM
ftr-318	243	9	)	)	PUNCT
ftr-318	244	1	[	[	X
ftr-318	244	2	hereinafter	hereinafter	NOUN
ftr-318	244	3	repetti	repetti	NOUN
ftr-318	244	4	,	,	PUNCT
ftr-318	244	5	democracy	democracy	NOUN
ftr-318	244	6	]	]	PUNCT
ftr-318	244	7	.	.	PUNCT
ftr-318	245	1	33	33	NUM
ftr-318	245	2	.	.	PUNCT
ftr-318	246	1	see	see	VERB
ftr-318	246	2	,	,	PUNCT
ftr-318	246	3	e.g.	e.g.	ADV
ftr-318	246	4	,	,	PUNCT
ftr-318	246	5	musgrave	musgrave	PROPN
ftr-318	246	6	&	&	CCONJ
ftr-318	246	7	musgrave	musgrave	PROPN
ftr-318	246	8	,	,	PUNCT
ftr-318	246	9	public	public	ADJ
ftr-318	246	10	finance	finance	NOUN
ftr-318	246	11	,	,	PUNCT
ftr-318	246	12	supra	supra	PROPN
ftr-318	246	13	note	note	NOUN
ftr-318	246	14	20	20	NUM
ftr-318	246	15	,	,	PUNCT
ftr-318	246	16	at	at	ADP
ftr-318	246	17	239–42	239–42	NUM
ftr-318	246	18	;	;	PUNCT
ftr-318	246	19	repetti	repetti	PROPN
ftr-318	246	20	,	,	PUNCT
ftr-318	246	21	democracy	democracy	NOUN
ftr-318	246	22	,	,	PUNCT
ftr-318	246	23	supra	supra	PROPN
ftr-318	246	24	note	note	NOUN
ftr-318	246	25	31	31	NUM
ftr-318	246	26	,	,	PUNCT
ftr-318	246	27	at	at	ADP
ftr-318	246	28	1137–41	1137–41	ADJ
ftr-318	246	29	.	.	PUNCT
ftr-318	247	1	144	144	NUM
ftr-318	247	2	florida	florida	PROPN
ftr-318	247	3	tax	tax	PROPN
ftr-318	247	4	review	review	NOUN
ftr-318	247	5	[	[	X
ftr-318	247	6	vol	vol	NOUN
ftr-318	247	7	.	.	PUNCT
ftr-318	247	8	13:3	13:3	NUM
ftr-318	247	9	examining	examine	VERB
ftr-318	247	10	the	the	DET
ftr-318	247	11	theory	theory	NOUN
ftr-318	247	12	of	of	ADP
ftr-318	247	13	justice	justice	NOUN
ftr-318	247	14	that	that	PRON
ftr-318	247	15	is	be	AUX
ftr-318	247	16	guiding	guide	VERB
ftr-318	247	17	all	all	DET
ftr-318	247	18	governmental	governmental	ADJ
ftr-318	247	19	functions	function	NOUN
ftr-318	247	20	(	(	PUNCT
ftr-318	247	21	i.e.	i.e.	X
ftr-318	247	22	taxing	tax	VERB
ftr-318	247	23	and	and	CCONJ
ftr-318	247	24	spending	spending	NOUN
ftr-318	247	25	)	)	PUNCT
ftr-318	247	26	k	k	PROPN
ftr-318	247	27	-	-	PUNCT
ftr-318	247	28	t	t	PROPN
ftr-318	247	29	state	state	NOUN
ftr-318	247	30	:	:	PUNCT
ftr-318	247	31	for	for	ADP
ftr-318	247	32	murphy	murphy	PROPN
ftr-318	247	33	and	and	CCONJ
ftr-318	247	34	nagel	nagel	PROPN
ftr-318	247	35	,	,	PUNCT
ftr-318	247	36	the	the	DET
ftr-318	247	37	benefit	benefit	NOUN
ftr-318	247	38	principle	principle	NOUN
ftr-318	247	39	is	be	AUX
ftr-318	247	40	subject	subject	ADJ
ftr-318	247	41	to	to	ADP
ftr-318	247	42	the	the	DET
ftr-318	247	43	charge	charge	NOUN
ftr-318	247	44	of	of	ADP
ftr-318	247	45	―myopia‖	―myopia‖	PROPN
ftr-318	247	46	—	—	PUNCT
ftr-318	247	47	it	it	PRON
ftr-318	247	48	ignores	ignore	VERB
ftr-318	247	49	government	government	NOUN
ftr-318	247	50	spending	spending	NOUN
ftr-318	247	51	,	,	PUNCT
ftr-318	247	52	that	that	ADV
ftr-318	247	53	is	is	ADV
ftr-318	247	54	,	,	PUNCT
ftr-318	247	55	the	the	DET
ftr-318	247	56	provision	provision	NOUN
ftr-318	247	57	of	of	ADP
ftr-318	247	58	public	public	ADJ
ftr-318	247	59	goods	good	NOUN
ftr-318	247	60	and	and	CCONJ
ftr-318	247	61	redistribution	redistribution	NOUN
ftr-318	247	62	,	,	PUNCT
ftr-318	247	63	and	and	CCONJ
ftr-318	247	64	gives	give	VERB
ftr-318	247	65	guidance	guidance	NOUN
ftr-318	247	66	only	only	ADV
ftr-318	247	67	about	about	ADP
ftr-318	247	68	how	how	SCONJ
ftr-318	247	69	to	to	PART
ftr-318	247	70	raise	raise	VERB
ftr-318	247	71	tax	tax	NOUN
ftr-318	247	72	revenue	revenue	NOUN
ftr-318	247	73	.	.	PUNCT
ftr-318	248	1	their	their	PRON
ftr-318	248	2	basic	basic	ADJ
ftr-318	248	3	idea	idea	NOUN
ftr-318	248	4	,	,	PUNCT
ftr-318	248	5	we	we	PRON
ftr-318	248	6	think	think	VERB
ftr-318	248	7	,	,	PUNCT
ftr-318	248	8	is	be	AUX
ftr-318	248	9	that	that	SCONJ
ftr-318	248	10	if	if	SCONJ
ftr-318	248	11	one	one	PRON
ftr-318	248	12	is	be	AUX
ftr-318	248	13	committed	commit	VERB
ftr-318	248	14	to	to	ADP
ftr-318	248	15	a	a	DET
ftr-318	248	16	theory	theory	NOUN
ftr-318	248	17	of	of	ADP
ftr-318	248	18	distributive	distributive	ADJ
ftr-318	248	19	justice	justice	NOUN
ftr-318	248	20	,	,	PUNCT
ftr-318	248	21	the	the	DET
ftr-318	248	22	achievement	achievement	NOUN
ftr-318	248	23	of	of	ADP
ftr-318	248	24	the	the	DET
ftr-318	248	25	aims	aim	NOUN
ftr-318	248	26	of	of	ADP
ftr-318	248	27	that	that	DET
ftr-318	248	28	theory	theory	NOUN
ftr-318	248	29	may	may	AUX
ftr-318	248	30	be	be	AUX
ftr-318	248	31	hampered	hamper	VERB
ftr-318	248	32	by	by	ADP
ftr-318	248	33	any	any	DET
ftr-318	248	34	attempt	attempt	NOUN
ftr-318	248	35	to	to	PART
ftr-318	248	36	comply	comply	VERB
ftr-318	248	37	with	with	ADP
ftr-318	248	38	the	the	DET
ftr-318	248	39	benefit	benefit	NOUN
ftr-318	248	40	principle	principle	NOUN
ftr-318	248	41	.	.	PUNCT
ftr-318	249	1	if	if	SCONJ
ftr-318	249	2	the	the	DET
ftr-318	249	3	overarching	overarching	ADJ
ftr-318	249	4	conception	conception	NOUN
ftr-318	249	5	of	of	ADP
ftr-318	249	6	distributive	distributive	ADJ
ftr-318	249	7	justice	justice	NOUN
ftr-318	249	8	takes	take	VERB
ftr-318	249	9	fairness	fairness	NOUN
ftr-318	249	10	into	into	ADP
ftr-318	249	11	account	account	NOUN
ftr-318	249	12	but	but	CCONJ
ftr-318	249	13	allows	allow	VERB
ftr-318	249	14	for	for	ADP
ftr-318	249	15	justifiable	justifiable	ADJ
ftr-318	249	16	inequalities	inequality	NOUN
ftr-318	249	17	,	,	PUNCT
ftr-318	249	18	criticisms	criticism	NOUN
ftr-318	249	19	of	of	ADP
ftr-318	249	20	resulting	result	VERB
ftr-318	249	21	inequalities	inequality	NOUN
ftr-318	249	22	on	on	ADP
ftr-318	249	23	the	the	DET
ftr-318	249	24	basis	basis	NOUN
ftr-318	249	25	of	of	ADP
ftr-318	249	26	fairness	fairness	NOUN
ftr-318	249	27	are	be	AUX
ftr-318	249	28	ill	ill	ADV
ftr-318	249	29	-	-	PUNCT
ftr-318	249	30	motivated	motivated	ADJ
ftr-318	249	31	(	(	PUNCT
ftr-318	249	32	because	because	SCONJ
ftr-318	249	33	the	the	DET
ftr-318	249	34	inequalities	inequality	NOUN
ftr-318	249	35	are	be	AUX
ftr-318	249	36	justified	justify	VERB
ftr-318	249	37	by	by	ADP
ftr-318	249	38	the	the	DET
ftr-318	249	39	overarching	overarching	ADJ
ftr-318	249	40	conception	conception	NOUN
ftr-318	249	41	of	of	ADP
ftr-318	249	42	distributive	distributive	ADJ
ftr-318	249	43	justice	justice	NOUN
ftr-318	249	44	)	)	PUNCT
ftr-318	249	45	.	.	PUNCT
ftr-318	250	1	the	the	DET
ftr-318	250	2	conception	conception	NOUN
ftr-318	250	3	of	of	ADP
ftr-318	250	4	distributive	distributive	ADJ
ftr-318	250	5	justice	justice	NOUN
ftr-318	250	6	determines	determine	VERB
ftr-318	250	7	fairness	fairness	NOUN
ftr-318	250	8	in	in	ADP
ftr-318	250	9	taxation	taxation	NOUN
ftr-318	250	10	;	;	PUNCT
ftr-318	250	11	therefore	therefore	ADV
ftr-318	250	12	,	,	PUNCT
ftr-318	250	13	a	a	DET
ftr-318	250	14	tax	tax	NOUN
ftr-318	250	15	policy	policy	NOUN
ftr-318	250	16	that	that	PRON
ftr-318	250	17	at	at	ADP
ftr-318	250	18	first	first	ADJ
ftr-318	250	19	glance	glance	NOUN
ftr-318	250	20	appears	appear	VERB
ftr-318	250	21	inequitable	inequitable	ADJ
ftr-318	250	22	might	might	NOUN
ftr-318	250	23	,	,	PUNCT
ftr-318	250	24	all	all	DET
ftr-318	250	25	things	thing	NOUN
ftr-318	250	26	considered	consider	VERB
ftr-318	250	27	,	,	PUNCT
ftr-318	250	28	be	be	AUX
ftr-318	250	29	justified	justify	VERB
ftr-318	250	30	.	.	PUNCT
ftr-318	251	1	for	for	ADP
ftr-318	251	2	example	example	NOUN
ftr-318	251	3	,	,	PUNCT
ftr-318	251	4	a	a	DET
ftr-318	251	5	tax	tax	NOUN
ftr-318	251	6	structure	structure	NOUN
ftr-318	251	7	that	that	PRON
ftr-318	251	8	is	be	AUX
ftr-318	251	9	consistent	consistent	ADJ
ftr-318	251	10	with	with	ADP
ftr-318	251	11	rawls‘s	rawls‘s	NOUN
ftr-318	251	12	difference	difference	NOUN
ftr-318	251	13	principle	principle	NOUN
ftr-318	251	14	may	may	AUX
ftr-318	251	15	allow	allow	VERB
ftr-318	251	16	for	for	ADP
ftr-318	251	17	what	what	PRON
ftr-318	251	18	would	would	AUX
ftr-318	251	19	appear	appear	VERB
ftr-318	251	20	(	(	PUNCT
ftr-318	251	21	under	under	ADP
ftr-318	251	22	,	,	PUNCT
ftr-318	251	23	for	for	ADP
ftr-318	251	24	example	example	NOUN
ftr-318	251	25	,	,	PUNCT
ftr-318	251	26	the	the	DET
ftr-318	251	27	benefit	benefit	NOUN
ftr-318	251	28	principle	principle	NOUN
ftr-318	251	29	)	)	PUNCT
ftr-318	251	30	to	to	PART
ftr-318	251	31	be	be	AUX
ftr-318	251	32	inequities	inequity	NOUN
ftr-318	251	33	in	in	ADP
ftr-318	251	34	tax	tax	NOUN
ftr-318	251	35	policy	policy	NOUN
ftr-318	251	36	.	.	PUNCT
ftr-318	252	1	however	however	ADV
ftr-318	252	2	,	,	PUNCT
ftr-318	252	3	these	these	DET
ftr-318	252	4	inequities	inequity	NOUN
ftr-318	252	5	are	be	AUX
ftr-318	252	6	,	,	PUNCT
ftr-318	252	7	all	all	DET
ftr-318	252	8	things	thing	NOUN
ftr-318	252	9	considered	consider	VERB
ftr-318	252	10	,	,	PUNCT
ftr-318	252	11	justified	justify	VERB
ftr-318	252	12	if	if	SCONJ
ftr-318	252	13	the	the	DET
ftr-318	252	14	inequities	inequity	NOUN
ftr-318	252	15	are	be	AUX
ftr-318	252	16	necessary	necessary	ADJ
ftr-318	252	17	to	to	PART
ftr-318	252	18	maximize	maximize	VERB
ftr-318	252	19	the	the	DET
ftr-318	252	20	position	position	NOUN
ftr-318	252	21	of	of	ADP
ftr-318	252	22	the	the	DET
ftr-318	252	23	least	least	ADJ
ftr-318	252	24	well	well	NOUN
ftr-318	252	25	-	-	PUNCT
ftr-318	252	26	off	off	NOUN
ftr-318	252	27	.	.	PUNCT
ftr-318	253	1	thus	thus	ADV
ftr-318	253	2	,	,	PUNCT
ftr-318	253	3	the	the	DET
ftr-318	253	4	question	question	NOUN
ftr-318	253	5	of	of	ADP
ftr-318	253	6	justice	justice	NOUN
ftr-318	253	7	in	in	ADP
ftr-318	253	8	taxation	taxation	NOUN
ftr-318	253	9	is	be	AUX
ftr-318	253	10	not	not	PART
ftr-318	253	11	separable	separable	ADJ
ftr-318	253	12	from	from	ADP
ftr-318	253	13	the	the	DET
ftr-318	253	14	question	question	NOUN
ftr-318	253	15	of	of	ADP
ftr-318	253	16	overall	overall	ADJ
ftr-318	253	17	distributive	distributive	ADJ
ftr-318	253	18	justice	justice	NOUN
ftr-318	253	19	.	.	PUNCT
ftr-318	254	1	to	to	ADP
ftr-318	254	2	the	the	DET
ftr-318	254	3	extent	extent	NOUN
ftr-318	254	4	the	the	DET
ftr-318	254	5	benefit	benefit	NOUN
ftr-318	254	6	principle	principle	NOUN
ftr-318	254	7	treats	treat	VERB
ftr-318	254	8	these	these	DET
ftr-318	254	9	two	two	NUM
ftr-318	254	10	questions	question	NOUN
ftr-318	254	11	as	as	ADP
ftr-318	254	12	separable	separable	ADJ
ftr-318	254	13	and	and	CCONJ
ftr-318	254	14	addresses	address	NOUN
ftr-318	254	15	only	only	ADV
ftr-318	254	16	the	the	DET
ftr-318	254	17	issue	issue	NOUN
ftr-318	254	18	of	of	ADP
ftr-318	254	19	justice	justice	NOUN
ftr-318	254	20	in	in	ADP
ftr-318	254	21	taxation	taxation	NOUN
ftr-318	254	22	,	,	PUNCT
ftr-318	254	23	it	it	PRON
ftr-318	254	24	is	be	AUX
ftr-318	254	25	,	,	PUNCT
ftr-318	254	26	for	for	ADP
ftr-318	254	27	murphy	murphy	PROPN
ftr-318	254	28	and	and	CCONJ
ftr-318	254	29	nagel	nagel	PROPN
ftr-318	254	30	,	,	PUNCT
ftr-318	254	31	objectionable	objectionable	ADJ
ftr-318	254	32	.	.	PUNCT
ftr-318	255	1	34	34	NUM
ftr-318	256	1	k	k	X
ftr-318	256	2	-	-	PUNCT
ftr-318	256	3	t	t	PROPN
ftr-318	256	4	respond	respond	VERB
ftr-318	256	5	to	to	ADP
ftr-318	256	6	murphy	murphy	PROPN
ftr-318	256	7	and	and	CCONJ
ftr-318	256	8	nagel	nagel	PROPN
ftr-318	256	9	in	in	ADP
ftr-318	256	10	part	part	NOUN
ftr-318	256	11	by	by	ADP
ftr-318	256	12	positing	posit	VERB
ftr-318	256	13	situations	situation	NOUN
ftr-318	256	14	in	in	ADP
ftr-318	256	15	which	which	PRON
ftr-318	256	16	the	the	DET
ftr-318	256	17	government‘s	government‘s	NOUN
ftr-318	256	18	―overall	―overall	PROPN
ftr-318	256	19	distributive	distributive	ADJ
ftr-318	256	20	justice‖	justice‖	NOUN
ftr-318	256	21	may	may	AUX
ftr-318	256	22	leave	leave	VERB
ftr-318	256	23	unanswered	unanswered	ADJ
ftr-318	256	24	specific	specific	ADJ
ftr-318	256	25	issues	issue	NOUN
ftr-318	256	26	pertaining	pertain	VERB
ftr-318	256	27	to	to	ADP
ftr-318	256	28	the	the	DET
ftr-318	256	29	design	design	NOUN
ftr-318	256	30	of	of	ADP
ftr-318	256	31	the	the	DET
ftr-318	256	32	tax	tax	NOUN
ftr-318	256	33	system	system	NOUN
ftr-318	256	34	.	.	PUNCT
ftr-318	257	1	for	for	ADP
ftr-318	257	2	those	those	DET
ftr-318	257	3	specific	specific	ADJ
ftr-318	257	4	design	design	NOUN
ftr-318	257	5	issues	issue	NOUN
ftr-318	257	6	,	,	PUNCT
ftr-318	257	7	traditional	traditional	ADJ
ftr-318	257	8	notions	notion	NOUN
ftr-318	257	9	of	of	ADP
ftr-318	257	10	tax	tax	NOUN
ftr-318	257	11	equity	equity	NOUN
ftr-318	257	12	can	can	AUX
ftr-318	257	13	be	be	AUX
ftr-318	257	14	the	the	DET
ftr-318	257	15	tie	tie	NOUN
ftr-318	257	16	-	-	PUNCT
ftr-318	257	17	breaker	breaker	NOUN
ftr-318	257	18	.	.	PUNCT
ftr-318	258	1	they	they	PRON
ftr-318	258	2	state	state	VERB
ftr-318	258	3	:	:	PUNCT
ftr-318	258	4	if	if	SCONJ
ftr-318	258	5	two	two	NUM
ftr-318	258	6	or	or	CCONJ
ftr-318	258	7	more	more	ADJ
ftr-318	258	8	economic	economic	ADJ
ftr-318	258	9	schemes	scheme	NOUN
ftr-318	258	10	equally	equally	ADV
ftr-318	258	11	maximize	maximize	VERB
ftr-318	258	12	the	the	DET
ftr-318	258	13	demands	demand	NOUN
ftr-318	258	14	of	of	ADP
ftr-318	258	15	the	the	DET
ftr-318	258	16	conception	conception	NOUN
ftr-318	258	17	of	of	ADP
ftr-318	258	18	distributive	distributive	ADJ
ftr-318	258	19	justice	justice	NOUN
ftr-318	258	20	,	,	PUNCT
ftr-318	258	21	and	and	CCONJ
ftr-318	258	22	if	if	SCONJ
ftr-318	258	23	one	one	NUM
ftr-318	258	24	scheme	scheme	NOUN
ftr-318	258	25	contains	contain	VERB
ftr-318	258	26	a	a	DET
ftr-318	258	27	tax	tax	NOUN
ftr-318	258	28	system	system	NOUN
ftr-318	258	29	that	that	PRON
ftr-318	258	30	satisfies	satisfy	VERB
ftr-318	258	31	the	the	DET
ftr-318	258	32	benefit	benefit	NOUN
ftr-318	258	33	principle	principle	NOUN
ftr-318	258	34	while	while	SCONJ
ftr-318	258	35	the	the	DET
ftr-318	258	36	other(s	other(s	NOUN
ftr-318	258	37	)	)	PUNCT
ftr-318	258	38	do	do	AUX
ftr-318	258	39	not	not	PART
ftr-318	258	40	,	,	PUNCT
ftr-318	258	41	one	one	NUM
ftr-318	258	42	who	who	PRON
ftr-318	258	43	held	hold	VERB
ftr-318	258	44	the	the	DET
ftr-318	258	45	benefit	benefit	NOUN
ftr-318	258	46	34	34	NUM
ftr-318	258	47	.	.	PUNCT
ftr-318	259	1	kordana	kordana	PROPN
ftr-318	259	2	&	&	CCONJ
ftr-318	259	3	tabachnick	tabachnick	PROPN
ftr-318	259	4	,	,	PUNCT
ftr-318	259	5	supra	supra	PROPN
ftr-318	259	6	note	note	PROPN
ftr-318	259	7	25	25	NUM
ftr-318	259	8	,	,	PUNCT
ftr-318	259	9	at	at	ADP
ftr-318	259	10	653–54	653–54	NUM
ftr-318	259	11	.	.	PUNCT
ftr-318	259	12	2012	2012	NUM
ftr-318	259	13	]	]	X
ftr-318	259	14	horizontal	horizontal	ADJ
ftr-318	259	15	equity	equity	NOUN
ftr-318	259	16	revisited	revisit	VERB
ftr-318	259	17	145	145	NUM
ftr-318	259	18	principle	principle	NOUN
ftr-318	259	19	could	could	AUX
ftr-318	259	20	invoke	invoke	VERB
ftr-318	259	21	it	it	PRON
ftr-318	259	22	to	to	PART
ftr-318	259	23	adjudicate	adjudicate	VERB
ftr-318	259	24	between	between	ADP
ftr-318	259	25	schemes	scheme	NOUN
ftr-318	259	26	.	.	PUNCT
ftr-318	260	1	doing	do	VERB
ftr-318	260	2	so	so	ADV
ftr-318	260	3	is	be	AUX
ftr-318	260	4	not	not	PART
ftr-318	260	5	inconsistent	inconsistent	ADJ
ftr-318	260	6	with	with	ADP
ftr-318	260	7	the	the	DET
ftr-318	260	8	maximizing	maximize	VERB
ftr-318	260	9	conception	conception	NOUN
ftr-318	260	10	of	of	ADP
ftr-318	260	11	distributive	distributive	ADJ
ftr-318	260	12	justice	justice	NOUN
ftr-318	260	13	.	.	PUNCT
ftr-318	261	1	35	35	NUM
ftr-318	261	2	we	we	PRON
ftr-318	261	3	agree	agree	VERB
ftr-318	261	4	with	with	ADP
ftr-318	261	5	this	this	DET
ftr-318	261	6	insight	insight	NOUN
ftr-318	261	7	,	,	PUNCT
ftr-318	261	8	but	but	CCONJ
ftr-318	261	9	we	we	PRON
ftr-318	261	10	do	do	AUX
ftr-318	261	11	not	not	PART
ftr-318	261	12	see	see	VERB
ftr-318	261	13	how	how	SCONJ
ftr-318	261	14	it	it	PRON
ftr-318	261	15	makes	make	VERB
ftr-318	261	16	the	the	DET
ftr-318	261	17	case	case	NOUN
ftr-318	261	18	for	for	ADP
ftr-318	261	19	an	an	DET
ftr-318	261	20	independent	independent	ADJ
ftr-318	261	21	role	role	NOUN
ftr-318	261	22	for	for	ADP
ftr-318	261	23	he	he	PRON
ftr-318	261	24	in	in	ADP
ftr-318	261	25	the	the	DET
ftr-318	261	26	design	design	NOUN
ftr-318	261	27	of	of	ADP
ftr-318	261	28	the	the	DET
ftr-318	261	29	tax	tax	NOUN
ftr-318	261	30	system	system	NOUN
ftr-318	261	31	.	.	PUNCT
ftr-318	262	1	satisfaction	satisfaction	NOUN
ftr-318	262	2	of	of	ADP
ftr-318	262	3	the	the	DET
ftr-318	262	4	benefit	benefit	NOUN
ftr-318	262	5	principle	principle	NOUN
ftr-318	262	6	(	(	PUNCT
ftr-318	262	7	that	that	SCONJ
ftr-318	262	8	the	the	DET
ftr-318	262	9	tax	tax	NOUN
ftr-318	262	10	burden	burden	NOUN
ftr-318	262	11	correspond	correspond	VERB
ftr-318	262	12	to	to	ADP
ftr-318	262	13	the	the	DET
ftr-318	262	14	level	level	NOUN
ftr-318	262	15	of	of	ADP
ftr-318	262	16	benefits	benefit	NOUN
ftr-318	262	17	received	receive	VERB
ftr-318	262	18	)	)	PUNCT
ftr-318	262	19	will	will	AUX
ftr-318	262	20	automatically	automatically	ADV
ftr-318	262	21	require	require	VERB
ftr-318	262	22	that	that	SCONJ
ftr-318	262	23	those	those	PRON
ftr-318	262	24	with	with	ADP
ftr-318	262	25	equal	equal	ADJ
ftr-318	262	26	benefits	benefit	NOUN
ftr-318	262	27	be	be	AUX
ftr-318	262	28	treated	treat	VERB
ftr-318	262	29	the	the	DET
ftr-318	262	30	same	same	ADJ
ftr-318	262	31	,	,	PUNCT
ftr-318	262	32	assuming	assume	VERB
ftr-318	262	33	that	that	SCONJ
ftr-318	262	34	this	this	PRON
ftr-318	262	35	does	do	AUX
ftr-318	262	36	not	not	PART
ftr-318	262	37	conflict	conflict	VERB
ftr-318	262	38	with	with	ADP
ftr-318	262	39	the	the	DET
ftr-318	262	40	governmental	governmental	ADJ
ftr-318	262	41	scheme	scheme	NOUN
ftr-318	262	42	of	of	ADP
ftr-318	262	43	―overall	―overall	PROPN
ftr-318	262	44	distributive	distributive	ADJ
ftr-318	262	45	justice.‖	justice.‖	PROPN
ftr-318	262	46	perhaps	perhaps	ADV
ftr-318	262	47	k	k	PROPN
ftr-318	262	48	-	-	PUNCT
ftr-318	262	49	t	t	PROPN
ftr-318	262	50	envision	envision	NOUN
ftr-318	262	51	a	a	DET
ftr-318	262	52	similar	similar	ADJ
ftr-318	262	53	but	but	CCONJ
ftr-318	262	54	independent	independent	ADJ
ftr-318	262	55	tie	tie	NOUN
ftr-318	262	56	-	-	PUNCT
ftr-318	262	57	breaker	breaker	NOUN
ftr-318	262	58	role	role	NOUN
ftr-318	262	59	for	for	ADP
ftr-318	262	60	he	he	PRON
ftr-318	262	61	,	,	PUNCT
ftr-318	262	62	where	where	SCONJ
ftr-318	262	63	such	such	ADJ
ftr-318	262	64	equivalences	equivalence	NOUN
ftr-318	262	65	occur	occur	VERB
ftr-318	262	66	.	.	PUNCT
ftr-318	263	1	36	36	NUM
ftr-318	263	2	however	however	ADV
ftr-318	263	3	,	,	PUNCT
ftr-318	263	4	this	this	DET
ftr-318	263	5	possible	possible	ADJ
ftr-318	263	6	construction	construction	NOUN
ftr-318	263	7	of	of	ADP
ftr-318	263	8	k	k	ADJ
ftr-318	263	9	-	-	PUNCT
ftr-318	263	10	t‘s	t‘s	PROPN
ftr-318	263	11	defense	defense	NOUN
ftr-318	263	12	of	of	ADP
ftr-318	263	13	he	he	PRON
ftr-318	263	14	ultimately	ultimately	ADV
ftr-318	263	15	would	would	AUX
ftr-318	263	16	not	not	PART
ftr-318	263	17	stand	stand	VERB
ftr-318	263	18	:	:	PUNCT
ftr-318	263	19	(	(	PUNCT
ftr-318	263	20	1	1	X
ftr-318	263	21	)	)	PUNCT
ftr-318	263	22	the	the	DET
ftr-318	263	23	tie	tie	NOUN
ftr-318	263	24	-	-	PUNCT
ftr-318	263	25	breaker	breaker	NOUN
ftr-318	263	26	reasoning	reasoning	NOUN
ftr-318	263	27	they	they	PRON
ftr-318	263	28	explicitly	explicitly	ADV
ftr-318	263	29	used	use	VERB
ftr-318	263	30	in	in	ADP
ftr-318	263	31	defense	defense	NOUN
ftr-318	263	32	of	of	ADP
ftr-318	263	33	the	the	DET
ftr-318	263	34	benefit	benefit	NOUN
ftr-318	263	35	principle	principle	NOUN
ftr-318	263	36	was	be	AUX
ftr-318	263	37	in	in	ADP
ftr-318	263	38	their	their	PRON
ftr-318	263	39	own	own	ADJ
ftr-318	263	40	terms	term	NOUN
ftr-318	263	41	a	a	DET
ftr-318	263	42	―rarely‖	―rarely‖	PROPN
ftr-318	263	43	applicable	applicable	ADJ
ftr-318	263	44	role	role	NOUN
ftr-318	263	45	;	;	PUNCT
ftr-318	263	46	37	37	NUM
ftr-318	263	47	and	and	CCONJ
ftr-318	263	48	(	(	PUNCT
ftr-318	263	49	2	2	NUM
ftr-318	263	50	)	)	PUNCT
ftr-318	263	51	unlike	unlike	ADP
ftr-318	263	52	the	the	DET
ftr-318	263	53	benefit	benefit	NOUN
ftr-318	263	54	principle	principle	NOUN
ftr-318	263	55	which	which	PRON
ftr-318	263	56	provides	provide	VERB
ftr-318	263	57	some	some	PRON
ftr-318	263	58	of	of	ADP
ftr-318	263	59	its	its	PRON
ftr-318	263	60	own	own	ADJ
ftr-318	263	61	content	content	NOUN
ftr-318	263	62	,	,	PUNCT
ftr-318	263	63	he	he	PRON
ftr-318	263	64	,	,	PUNCT
ftr-318	263	65	even	even	ADV
ftr-318	263	66	in	in	ADP
ftr-318	263	67	this	this	DET
ftr-318	263	68	limited	limited	ADJ
ftr-318	263	69	setting	setting	NOUN
ftr-318	263	70	,	,	PUNCT
ftr-318	263	71	still	still	ADV
ftr-318	263	72	has	have	VERB
ftr-318	263	73	no	no	DET
ftr-318	263	74	independent	independent	ADJ
ftr-318	263	75	principles	principle	NOUN
ftr-318	263	76	to	to	PART
ftr-318	263	77	draw	draw	VERB
ftr-318	263	78	upon	upon	SCONJ
ftr-318	263	79	in	in	ADP
ftr-318	263	80	breaking	break	VERB
ftr-318	263	81	the	the	DET
ftr-318	263	82	tie	tie	NOUN
ftr-318	263	83	(	(	PUNCT
ftr-318	263	84	any	any	DET
ftr-318	263	85	principles	principle	NOUN
ftr-318	263	86	it	it	PRON
ftr-318	263	87	would	would	AUX
ftr-318	263	88	recite	recite	PROPN
ftr-318	263	89	would	would	AUX
ftr-318	263	90	have	have	AUX
ftr-318	263	91	already	already	ADV
ftr-318	263	92	formed	form	VERB
ftr-318	263	93	the	the	DET
ftr-318	263	94	basis	basis	NOUN
ftr-318	263	95	of	of	ADP
ftr-318	263	96	ve	ve	NOUN
ftr-318	263	97	determinations	determination	NOUN
ftr-318	263	98	of	of	ADP
ftr-318	263	99	taxation	taxation	NOUN
ftr-318	263	100	)	)	PUNCT
ftr-318	263	101	.	.	PUNCT
ftr-318	264	1	thus	thus	ADV
ftr-318	264	2	,	,	PUNCT
ftr-318	264	3	while	while	SCONJ
ftr-318	264	4	k	k	PROPN
ftr-318	264	5	-	-	PUNCT
ftr-318	264	6	t	t	NOUN
ftr-318	264	7	make	make	VERB
ftr-318	264	8	the	the	DET
ftr-318	264	9	case	case	NOUN
ftr-318	264	10	for	for	ADP
ftr-318	264	11	application	application	NOUN
ftr-318	264	12	of	of	ADP
ftr-318	264	13	traditional	traditional	ADJ
ftr-318	264	14	theories	theory	NOUN
ftr-318	264	15	of	of	ADP
ftr-318	264	16	tax	tax	NOUN
ftr-318	264	17	justice	justice	NOUN
ftr-318	264	18	,	,	PUNCT
ftr-318	264	19	such	such	ADJ
ftr-318	264	20	as	as	ADP
ftr-318	264	21	the	the	DET
ftr-318	264	22	benefit	benefit	NOUN
ftr-318	264	23	theory	theory	NOUN
ftr-318	264	24	,	,	PUNCT
ftr-318	264	25	to	to	ADP
ftr-318	264	26	the	the	DET
ftr-318	264	27	design	design	NOUN
ftr-318	264	28	of	of	ADP
ftr-318	264	29	a	a	DET
ftr-318	264	30	tax	tax	NOUN
ftr-318	264	31	system	system	NOUN
ftr-318	264	32	,	,	PUNCT
ftr-318	264	33	their	their	PRON
ftr-318	264	34	discussion	discussion	NOUN
ftr-318	264	35	of	of	ADP
ftr-318	264	36	the	the	DET
ftr-318	264	37	benefit	benefit	NOUN
ftr-318	264	38	and	and	CCONJ
ftr-318	264	39	equal	equal	ADJ
ftr-318	264	40	sacrifice	sacrifice	NOUN
ftr-318	264	41	theories	theory	NOUN
ftr-318	264	42	does	do	AUX
ftr-318	264	43	not	not	PART
ftr-318	264	44	support	support	VERB
ftr-318	264	45	a	a	DET
ftr-318	264	46	role	role	NOUN
ftr-318	264	47	for	for	ADP
ftr-318	264	48	he	he	PRON
ftr-318	264	49	.	.	PUNCT
ftr-318	265	1	in	in	ADP
ftr-318	265	2	a	a	DET
ftr-318	265	3	subsequent	subsequent	ADJ
ftr-318	265	4	portion	portion	NOUN
ftr-318	265	5	of	of	ADP
ftr-318	265	6	their	their	PRON
ftr-318	265	7	article	article	NOUN
ftr-318	265	8	that	that	PRON
ftr-318	265	9	discusses	discuss	VERB
ftr-318	265	10	determination	determination	NOUN
ftr-318	265	11	of	of	ADP
ftr-318	265	12	the	the	DET
ftr-318	265	13	tax	tax	NOUN
ftr-318	265	14	base	base	NOUN
ftr-318	265	15	,	,	PUNCT
ftr-318	265	16	k	k	PROPN
ftr-318	265	17	-	-	PUNCT
ftr-318	265	18	t	t	NOUN
ftr-318	265	19	do	do	AUX
ftr-318	265	20	foreshadow	foreshadow	VERB
ftr-318	265	21	an	an	DET
ftr-318	265	22	argument	argument	NOUN
ftr-318	265	23	that	that	PRON
ftr-318	265	24	has	have	AUX
ftr-318	265	25	been	be	AUX
ftr-318	265	26	employed	employ	VERB
ftr-318	265	27	by	by	ADP
ftr-318	265	28	others	other	NOUN
ftr-318	265	29	(	(	PUNCT
ftr-318	265	30	and	and	CCONJ
ftr-318	265	31	examined	examine	VERB
ftr-318	265	32	below	below	ADV
ftr-318	265	33	)	)	PUNCT
ftr-318	265	34	to	to	PART
ftr-318	265	35	argue	argue	VERB
ftr-318	265	36	for	for	ADP
ftr-318	265	37	the	the	DET
ftr-318	265	38	independence	independence	NOUN
ftr-318	265	39	of	of	ADP
ftr-318	265	40	he	he	PRON
ftr-318	265	41	on	on	ADP
ftr-318	265	42	political	political	ADJ
ftr-318	265	43	process	process	NOUN
ftr-318	265	44	grounds	ground	NOUN
ftr-318	265	45	.	.	PUNCT
ftr-318	266	1	they	they	PRON
ftr-318	266	2	assert	assert	VERB
ftr-318	266	3	that	that	SCONJ
ftr-318	266	4	―uniform	―uniform	ADJ
ftr-318	266	5	treatment	treatment	NOUN
ftr-318	266	6	is	be	AUX
ftr-318	266	7	preferable	preferable	ADJ
ftr-318	266	8	.	.	PUNCT
ftr-318	266	9	.	.	PUNCT
ftr-318	266	10	.	.	PUNCT
ftr-318	267	1	out	out	ADP
ftr-318	267	2	of	of	ADP
ftr-318	267	3	deference	deference	NOUN
ftr-318	267	4	to	to	ADP
ftr-318	267	5	a	a	DET
ftr-318	267	6	democratically	democratically	ADV
ftr-318	267	7	made	make	VERB
ftr-318	267	8	decision	decision	NOUN
ftr-318	267	9	,	,	PUNCT
ftr-318	267	10	or	or	CCONJ
ftr-318	267	11	as	as	ADP
ftr-318	267	12	a	a	DET
ftr-318	267	13	matter	matter	NOUN
ftr-318	267	14	of	of	ADP
ftr-318	267	15	equality	equality	NOUN
ftr-318	267	16	or	or	CCONJ
ftr-318	267	17	autonomy.‖	autonomy.‖	VERB
ftr-318	267	18	38	38	NUM
ftr-318	267	19	the	the	DET
ftr-318	267	20	next	next	ADJ
ftr-318	267	21	part	part	NOUN
ftr-318	267	22	examines	examine	VERB
ftr-318	267	23	how	how	SCONJ
ftr-318	267	24	others	other	NOUN
ftr-318	267	25	have	have	AUX
ftr-318	267	26	further	far	ADV
ftr-318	267	27	articulated	articulate	VERB
ftr-318	267	28	what	what	PRON
ftr-318	267	29	could	could	AUX
ftr-318	267	30	be	be	AUX
ftr-318	267	31	termed	term	VERB
ftr-318	267	32	a	a	DET
ftr-318	267	33	―process‖	―process‖	PROPN
ftr-318	267	34	role	role	NOUN
ftr-318	267	35	for	for	ADP
ftr-318	267	36	he	he	PRON
ftr-318	267	37	.	.	PUNCT
ftr-318	268	1	iv	iv	X
ftr-318	268	2	.	.	PUNCT
ftr-318	268	3	efforts	effort	NOUN
ftr-318	268	4	to	to	PART
ftr-318	268	5	find	find	VERB
ftr-318	268	6	other	other	ADJ
ftr-318	268	7	roles	role	NOUN
ftr-318	268	8	for	for	ADP
ftr-318	268	9	he	he	PRON
ftr-318	268	10	a.	a.	NOUN
ftr-318	268	11	he	he	PRON
ftr-318	268	12	as	as	ADP
ftr-318	268	13	a	a	DET
ftr-318	268	14	process	process	NOUN
ftr-318	268	15	requirement	requirement	NOUN
ftr-318	268	16	despite	despite	SCONJ
ftr-318	268	17	the	the	DET
ftr-318	268	18	comprehensive	comprehensive	ADJ
ftr-318	268	19	and	and	CCONJ
ftr-318	268	20	persuasive	persuasive	ADJ
ftr-318	268	21	arguments	argument	NOUN
ftr-318	268	22	that	that	SCONJ
ftr-318	268	23	he	he	PRON
ftr-318	268	24	collapses	collapse	VERB
ftr-318	268	25	into	into	ADP
ftr-318	268	26	ve	ve	PROPN
ftr-318	268	27	(	(	PUNCT
ftr-318	268	28	and	and	CCONJ
ftr-318	268	29	that	that	PRON
ftr-318	268	30	ve	ve	AUX
ftr-318	268	31	requires	require	VERB
ftr-318	268	32	the	the	DET
ftr-318	268	33	independent	independent	ADJ
ftr-318	268	34	selection	selection	NOUN
ftr-318	268	35	of	of	ADP
ftr-318	268	36	norms	norm	NOUN
ftr-318	268	37	and	and	CCONJ
ftr-318	268	38	criteria	criterion	NOUN
ftr-318	268	39	grounded	ground	VERB
ftr-318	268	40	in	in	ADP
ftr-318	268	41	distributive	distributive	ADJ
ftr-318	268	42	justice	justice	NOUN
ftr-318	268	43	)	)	PUNCT
ftr-318	268	44	,	,	PUNCT
ftr-318	268	45	assertions	assertion	NOUN
ftr-318	268	46	have	have	AUX
ftr-318	268	47	persisted	persist	VERB
ftr-318	268	48	in	in	ADP
ftr-318	268	49	the	the	DET
ftr-318	268	50	tax	tax	NOUN
ftr-318	268	51	literature	literature	NOUN
ftr-318	268	52	that	that	PRON
ftr-318	268	53	he	he	PRON
ftr-318	268	54	should	should	AUX
ftr-318	268	55	play	play	VERB
ftr-318	268	56	an	an	DET
ftr-318	268	57	important	important	ADJ
ftr-318	268	58	role	role	NOUN
ftr-318	268	59	in	in	ADP
ftr-318	268	60	the	the	DET
ftr-318	268	61	design	design	NOUN
ftr-318	268	62	of	of	ADP
ftr-318	268	63	a	a	DET
ftr-318	268	64	tax	tax	NOUN
ftr-318	268	65	system	system	NOUN
ftr-318	268	66	.	.	PUNCT
ftr-318	269	1	as	as	SCONJ
ftr-318	269	2	jeffrey	jeffrey	PROPN
ftr-318	269	3	kahn	kahn	PROPN
ftr-318	269	4	has	have	AUX
ftr-318	269	5	observed	observe	VERB
ftr-318	269	6	,	,	PUNCT
ftr-318	269	7	―[m]any	―[m]any	DET
ftr-318	269	8	persons	person	NOUN
ftr-318	269	9	do	do	AUX
ftr-318	269	10	give	give	VERB
ftr-318	269	11	weight	weight	NOUN
ftr-318	269	12	to	to	ADP
ftr-318	269	13	horizontal	horizontal	ADJ
ftr-318	269	14	equity	equity	NOUN
ftr-318	269	15	,	,	PUNCT
ftr-318	269	16	and	and	CCONJ
ftr-318	269	17	even	even	ADV
ftr-318	269	18	those	those	PRON
ftr-318	269	19	who	who	PRON
ftr-318	269	20	do	do	AUX
ftr-318	269	21	not	not	PART
ftr-318	269	22	frown	frown	VERB
ftr-318	269	23	on	on	ADP
ftr-318	269	24	unequal	unequal	ADJ
ftr-318	269	25	treatment	treatment	NOUN
ftr-318	269	26	of	of	ADP
ftr-318	269	27	35	35	NUM
ftr-318	269	28	.	.	PUNCT
ftr-318	270	1	i	i	PRON
ftr-318	270	2	d.	d.	PROPN
ftr-318	270	3	at	at	ADP
ftr-318	270	4	654–55	654–55	NUM
ftr-318	270	5	.	.	PUNCT
ftr-318	271	1	36	36	NUM
ftr-318	271	2	.	.	PUNCT
ftr-318	272	1	i	i	PRON
ftr-318	272	2	d.	d.	PROPN
ftr-318	272	3	37	37	NUM
ftr-318	272	4	.	.	PUNCT
ftr-318	273	1	i	i	PRON
ftr-318	273	2	d.	d.	PROPN
ftr-318	273	3	at	at	ADP
ftr-318	273	4	655	655	NUM
ftr-318	273	5	.	.	PUNCT
ftr-318	274	1	38	38	NUM
ftr-318	274	2	.	.	PUNCT
ftr-318	275	1	i	i	PRON
ftr-318	275	2	d.	d.	PROPN
ftr-318	275	3	at	at	ADP
ftr-318	275	4	667–68	667–68	NOUN
ftr-318	275	5	.	.	PUNCT
ftr-318	276	1	146	146	NUM
ftr-318	276	2	florida	florida	PROPN
ftr-318	276	3	tax	tax	NOUN
ftr-318	276	4	review	review	NOUN
ftr-318	276	5	[	[	X
ftr-318	276	6	vol	vol	NOUN
ftr-318	276	7	.	.	PUNCT
ftr-318	276	8	13:3	13:3	NUM
ftr-318	276	9	the	the	DET
ftr-318	276	10	same	same	ADJ
ftr-318	276	11	item.‖	item.‖	NOUN
ftr-318	276	12	39	39	NUM
ftr-318	276	13	in	in	ADP
ftr-318	276	14	an	an	DET
ftr-318	276	15	effort	effort	NOUN
ftr-318	276	16	to	to	PART
ftr-318	276	17	discern	discern	VERB
ftr-318	276	18	and	and	CCONJ
ftr-318	276	19	specify	specify	VERB
ftr-318	276	20	the	the	DET
ftr-318	276	21	undeniable	undeniable	ADJ
ftr-318	276	22	appeal	appeal	NOUN
ftr-318	276	23	of	of	ADP
ftr-318	276	24	he	he	PRON
ftr-318	276	25	,	,	PUNCT
ftr-318	276	26	scholars	scholar	NOUN
ftr-318	276	27	have	have	AUX
ftr-318	276	28	carved	carve	VERB
ftr-318	276	29	out	out	ADP
ftr-318	276	30	a	a	DET
ftr-318	276	31	role	role	NOUN
ftr-318	276	32	,	,	PUNCT
ftr-318	276	33	but	but	CCONJ
ftr-318	276	34	one	one	NOUN
ftr-318	276	35	that	that	PRON
ftr-318	276	36	is	be	AUX
ftr-318	276	37	not	not	PART
ftr-318	276	38	on	on	ADP
ftr-318	276	39	par	par	NOUN
ftr-318	276	40	with	with	ADP
ftr-318	276	41	ve	ve	PROPN
ftr-318	276	42	and	and	CCONJ
ftr-318	276	43	does	do	AUX
ftr-318	276	44	not	not	PART
ftr-318	276	45	make	make	VERB
ftr-318	276	46	claims	claim	NOUN
ftr-318	276	47	on	on	ADP
ftr-318	276	48	substantive	substantive	ADJ
ftr-318	276	49	tax	tax	NOUN
ftr-318	276	50	policy	policy	NOUN
ftr-318	276	51	design	design	NOUN
ftr-318	276	52	.	.	PUNCT
ftr-318	277	1	brian	brian	PROPN
ftr-318	277	2	galle	galle	PROPN
ftr-318	277	3	,	,	PUNCT
ftr-318	277	4	in	in	ADP
ftr-318	277	5	a	a	DET
ftr-318	277	6	2008	2008	NUM
ftr-318	277	7	paper	paper	NOUN
ftr-318	277	8	,	,	PUNCT
ftr-318	277	9	defends	defend	VERB
ftr-318	277	10	he	he	PRON
ftr-318	277	11	as	as	ADP
ftr-318	277	12	independent	independent	ADJ
ftr-318	277	13	of	of	ADP
ftr-318	277	14	ve	ve	NOUN
ftr-318	277	15	,	,	PUNCT
ftr-318	277	16	primarily	primarily	ADV
ftr-318	277	17	by	by	ADP
ftr-318	277	18	constructing	construct	VERB
ftr-318	277	19	a	a	DET
ftr-318	277	20	role	role	NOUN
ftr-318	277	21	for	for	ADP
ftr-318	277	22	he	he	PRON
ftr-318	277	23	that	that	PRON
ftr-318	277	24	we	we	PRON
ftr-318	277	25	contend	contend	VERB
ftr-318	277	26	is	be	AUX
ftr-318	277	27	best	well	ADV
ftr-318	277	28	understood	understand	VERB
ftr-318	277	29	as	as	ADP
ftr-318	277	30	one	one	NUM
ftr-318	277	31	grounded	ground	VERB
ftr-318	277	32	in	in	ADP
ftr-318	277	33	the	the	DET
ftr-318	277	34	context	context	NOUN
ftr-318	277	35	of	of	ADP
ftr-318	277	36	political	political	ADJ
ftr-318	277	37	process	process	NOUN
ftr-318	277	38	and	and	CCONJ
ftr-318	277	39	political	political	ADJ
ftr-318	277	40	theory	theory	NOUN
ftr-318	277	41	,	,	PUNCT
ftr-318	277	42	and	and	CCONJ
ftr-318	277	43	not	not	PART
ftr-318	277	44	as	as	ADP
ftr-318	277	45	an	an	DET
ftr-318	277	46	independent	independent	ADJ
ftr-318	277	47	policy	policy	NOUN
ftr-318	277	48	role	role	NOUN
ftr-318	277	49	.	.	PUNCT
ftr-318	278	1	40	40	NUM
ftr-318	279	1	the	the	DET
ftr-318	279	2	core	core	NOUN
ftr-318	279	3	of	of	ADP
ftr-318	279	4	his	his	PRON
ftr-318	279	5	argument	argument	NOUN
ftr-318	279	6	is	be	AUX
ftr-318	279	7	that	that	SCONJ
ftr-318	279	8	he	he	PRON
ftr-318	279	9	can	can	AUX
ftr-318	279	10	be	be	AUX
ftr-318	279	11	understood	understand	VERB
ftr-318	279	12	as	as	ADP
ftr-318	279	13	standing	stand	VERB
ftr-318	279	14	for	for	ADP
ftr-318	279	15	the	the	DET
ftr-318	279	16	position	position	NOUN
ftr-318	279	17	that	that	PRON
ftr-318	279	18	the	the	DET
ftr-318	279	19	pre	pre	ADJ
ftr-318	279	20	-	-	ADJ
ftr-318	279	21	tax	tax	ADJ
ftr-318	279	22	allocation	allocation	NOUN
ftr-318	279	23	of	of	ADP
ftr-318	279	24	income	income	NOUN
ftr-318	279	25	(	(	PUNCT
ftr-318	279	26	specifically	specifically	ADV
ftr-318	279	27	the	the	DET
ftr-318	279	28	pre	pre	ADJ
ftr-318	279	29	-	-	ADJ
ftr-318	279	30	tax	tax	ADJ
ftr-318	279	31	ordinal	ordinal	ADJ
ftr-318	279	32	ranking	ranking	NOUN
ftr-318	279	33	of	of	ADP
ftr-318	279	34	taxpayers	taxpayer	NOUN
ftr-318	279	35	with	with	ADP
ftr-318	279	36	similar	similar	ADJ
ftr-318	279	37	amounts	amount	NOUN
ftr-318	279	38	of	of	ADP
ftr-318	279	39	income	income	NOUN
ftr-318	279	40	)	)	PUNCT
ftr-318	279	41	41	41	NUM
ftr-318	279	42	should	should	AUX
ftr-318	279	43	receive	receive	VERB
ftr-318	279	44	deference	deference	NOUN
ftr-318	279	45	from	from	ADP
ftr-318	279	46	tax	tax	NOUN
ftr-318	279	47	writing	writing	NOUN
ftr-318	279	48	legislators	legislator	NOUN
ftr-318	279	49	because	because	SCONJ
ftr-318	279	50	that	that	DET
ftr-318	279	51	allocation	allocation	NOUN
ftr-318	279	52	was	be	AUX
ftr-318	279	53	generated	generate	VERB
ftr-318	279	54	under	under	ADP
ftr-318	279	55	existing	exist	VERB
ftr-318	279	56	rules	rule	NOUN
ftr-318	279	57	(	(	PUNCT
ftr-318	279	58	tax	tax	NOUN
ftr-318	279	59	and	and	CCONJ
ftr-318	279	60	non	non	ADJ
ftr-318	279	61	-	-	NOUN
ftr-318	279	62	tax	tax	NOUN
ftr-318	279	63	)	)	PUNCT
ftr-318	279	64	approved	approve	VERB
ftr-318	279	65	by	by	ADP
ftr-318	279	66	an	an	DET
ftr-318	279	67	earlier	early	ADJ
ftr-318	279	68	congress	congress	NOUN
ftr-318	279	69	:	:	PUNCT
ftr-318	279	70	i	i	PRON
ftr-318	279	71	want	want	VERB
ftr-318	279	72	to	to	PART
ftr-318	279	73	defend	defend	VERB
ftr-318	279	74	here	here	ADV
ftr-318	279	75	the	the	DET
ftr-318	279	76	notion	notion	NOUN
ftr-318	279	77	that	that	SCONJ
ftr-318	279	78	our	our	PRON
ftr-318	279	79	accumulations	accumulation	NOUN
ftr-318	279	80	of	of	ADP
ftr-318	279	81	cash	cash	NOUN
ftr-318	279	82	or	or	CCONJ
ftr-318	279	83	contentedness	contentedness	NOUN
ftr-318	279	84	,	,	PUNCT
ftr-318	279	85	as	as	SCONJ
ftr-318	279	86	they	they	PRON
ftr-318	279	87	stand	stand	VERB
ftr-318	279	88	prior	prior	ADV
ftr-318	279	89	to	to	ADP
ftr-318	279	90	being	be	AUX
ftr-318	279	91	subjected	subject	VERB
ftr-318	279	92	to	to	ADP
ftr-318	279	93	tax	tax	NOUN
ftr-318	279	94	,	,	PUNCT
ftr-318	279	95	should	should	AUX
ftr-318	279	96	have	have	AUX
ftr-318	279	97	some	some	DET
ftr-318	279	98	weight	weight	NOUN
ftr-318	279	99	.	.	PUNCT
ftr-318	280	1	i	i	PRON
ftr-318	280	2	begin	begin	VERB
ftr-318	280	3	with	with	ADP
ftr-318	280	4	the	the	DET
ftr-318	280	5	idea	idea	NOUN
ftr-318	280	6	that	that	SCONJ
ftr-318	280	7	pretax	pretax	ADJ
ftr-318	280	8	distributions	distribution	NOUN
ftr-318	280	9	may	may	AUX
ftr-318	280	10	be	be	AUX
ftr-318	280	11	non	non	ADJ
ftr-318	280	12	-	-	ADJ
ftr-318	280	13	random	random	ADJ
ftr-318	280	14	,	,	PUNCT
ftr-318	280	15	and	and	CCONJ
ftr-318	280	16	,	,	PUNCT
ftr-318	280	17	indeed	indeed	ADV
ftr-318	280	18	,	,	PUNCT
ftr-318	280	19	may	may	AUX
ftr-318	280	20	be	be	AUX
ftr-318	280	21	the	the	DET
ftr-318	280	22	deliberately	deliberately	ADV
ftr-318	280	23	chosen	choose	VERB
ftr-318	280	24	result	result	NOUN
ftr-318	280	25	of	of	ADP
ftr-318	280	26	a	a	DET
ftr-318	280	27	perfectly	perfectly	ADV
ftr-318	280	28	just	just	ADJ
ftr-318	280	29	system	system	NOUN
ftr-318	280	30	of	of	ADP
ftr-318	280	31	laws	law	NOUN
ftr-318	280	32	other	other	ADJ
ftr-318	280	33	than	than	ADP
ftr-318	280	34	the	the	DET
ftr-318	280	35	tax	tax	NOUN
ftr-318	280	36	laws	law	NOUN
ftr-318	280	37	.	.	PUNCT
ftr-318	281	1	to	to	PART
ftr-318	281	2	disturb	disturb	VERB
ftr-318	281	3	that	that	DET
ftr-318	281	4	distribution	distribution	NOUN
ftr-318	281	5	might	might	AUX
ftr-318	281	6	then	then	ADV
ftr-318	281	7	be	be	AUX
ftr-318	281	8	an	an	DET
ftr-318	281	9	injustice	injustice	NOUN
ftr-318	281	10	,	,	PUNCT
ftr-318	281	11	or	or	CCONJ
ftr-318	281	12	,	,	PUNCT
ftr-318	281	13	at	at	ADP
ftr-318	281	14	a	a	DET
ftr-318	281	15	minimum	minimum	NOUN
ftr-318	281	16	,	,	PUNCT
ftr-318	281	17	could	could	AUX
ftr-318	281	18	imply	imply	VERB
ftr-318	281	19	that	that	SCONJ
ftr-318	281	20	the	the	DET
ftr-318	281	21	moral	moral	ADJ
ftr-318	281	22	judgment	judgment	NOUN
ftr-318	281	23	of	of	ADP
ftr-318	281	24	the	the	DET
ftr-318	281	25	taxlaw	taxlaw	NOUN
ftr-318	281	26	drafters	drafter	NOUN
ftr-318	281	27	is	be	AUX
ftr-318	281	28	superior	superior	ADJ
ftr-318	281	29	to	to	ADP
ftr-318	281	30	the	the	DET
ftr-318	281	31	judgment	judgment	NOUN
ftr-318	281	32	of	of	ADP
ftr-318	281	33	those	those	PRON
ftr-318	281	34	who	who	PRON
ftr-318	281	35	put	put	VERB
ftr-318	281	36	in	in	ADP
ftr-318	281	37	place	place	NOUN
ftr-318	281	38	the	the	DET
ftr-318	281	39	rest	rest	NOUN
ftr-318	281	40	of	of	ADP
ftr-318	281	41	society	society	NOUN
ftr-318	281	42	.	.	PUNCT
ftr-318	282	1	he	he	PRON
ftr-318	282	2	,	,	PUNCT
ftr-318	282	3	therefore	therefore	ADV
ftr-318	282	4	,	,	PUNCT
ftr-318	282	5	could	could	AUX
ftr-318	282	6	represent	represent	VERB
ftr-318	282	7	the	the	DET
ftr-318	282	8	extent	extent	NOUN
ftr-318	282	9	to	to	PART
ftr-318	282	10	which	which	PRON
ftr-318	282	11	the	the	DET
ftr-318	282	12	tax	tax	NOUN
ftr-318	282	13	system	system	NOUN
ftr-318	282	14	defers	defer	VERB
ftr-318	282	15	to	to	PART
ftr-318	282	16	explicit	explicit	ADJ
ftr-318	282	17	or	or	CCONJ
ftr-318	282	18	implicit	implicit	ADJ
ftr-318	282	19	moral	moral	ADJ
ftr-318	282	20	judgments	judgment	NOUN
ftr-318	282	21	made	make	VERB
ftr-318	282	22	elsewhere	elsewhere	ADV
ftr-318	282	23	in	in	ADP
ftr-318	282	24	society	society	NOUN
ftr-318	282	25	or	or	CCONJ
ftr-318	282	26	in	in	ADP
ftr-318	282	27	government	government	NOUN
ftr-318	282	28	.	.	PUNCT
ftr-318	283	1	put	put	VERB
ftr-318	283	2	another	another	DET
ftr-318	283	3	way	way	NOUN
ftr-318	283	4	,	,	PUNCT
ftr-318	283	5	suppose	suppose	VERB
ftr-318	283	6	that	that	SCONJ
ftr-318	283	7	we	we	PRON
ftr-318	283	8	sit	sit	VERB
ftr-318	283	9	as	as	ADP
ftr-318	283	10	lawmakers	lawmaker	NOUN
ftr-318	283	11	on	on	ADP
ftr-318	283	12	a	a	DET
ftr-318	283	13	legislative	legislative	ADJ
ftr-318	283	14	committee	committee	NOUN
ftr-318	283	15	with	with	ADP
ftr-318	283	16	the	the	DET
ftr-318	283	17	authority	authority	NOUN
ftr-318	283	18	to	to	PART
ftr-318	283	19	draft	draft	VERB
ftr-318	283	20	tax	tax	NOUN
ftr-318	283	21	statutes	statute	NOUN
ftr-318	283	22	,	,	PUNCT
ftr-318	283	23	and	and	CCONJ
ftr-318	283	24	we	we	PRON
ftr-318	283	25	hold	hold	VERB
ftr-318	283	26	sufficient	sufficient	ADJ
ftr-318	283	27	sway	sway	NOUN
ftr-318	283	28	over	over	ADP
ftr-318	283	29	our	our	PRON
ftr-318	283	30	colleagues	colleague	NOUN
ftr-318	283	31	to	to	PART
ftr-318	283	32	obtain	obtain	VERB
ftr-318	283	33	passage	passage	NOUN
ftr-318	283	34	of	of	ADP
ftr-318	283	35	whatever	whatever	PRON
ftr-318	283	36	we	we	PRON
ftr-318	283	37	enact	enact	VERB
ftr-318	283	38	.	.	PUNCT
ftr-318	284	1	let	let	VERB
ftr-318	284	2	us	we	PRON
ftr-318	284	3	posit	posit	VERB
ftr-318	284	4	that	that	SCONJ
ftr-318	284	5	earlier	early	ADV
ftr-318	284	6	this	this	DET
ftr-318	284	7	year	year	NOUN
ftr-318	284	8	,	,	PUNCT
ftr-318	284	9	our	our	PRON
ftr-318	284	10	colleagues	colleague	NOUN
ftr-318	284	11	enacted	enact	VERB
ftr-318	284	12	a	a	DET
ftr-318	284	13	farm	farm	NOUN
ftr-318	284	14	subsidy	subsidy	NOUN
ftr-318	284	15	bill	bill	NOUN
ftr-318	284	16	whose	whose	DET
ftr-318	284	17	distributive	distributive	ADJ
ftr-318	284	18	consequences	consequence	NOUN
ftr-318	284	19	we	we	PRON
ftr-318	284	20	find	find	VERB
ftr-318	284	21	appalling	appalling	ADJ
ftr-318	284	22	.	.	PUNCT
ftr-318	285	1	would	would	AUX
ftr-318	285	2	it	it	PRON
ftr-318	285	3	be	be	AUX
ftr-318	285	4	legitimate	legitimate	ADJ
ftr-318	285	5	or	or	CCONJ
ftr-318	285	6	proper	proper	ADJ
ftr-318	285	7	for	for	SCONJ
ftr-318	285	8	us	we	PRON
ftr-318	285	9	to	to	PART
ftr-318	285	10	enact	enact	VERB
ftr-318	285	11	a	a	DET
ftr-318	285	12	100	100	NUM
ftr-318	285	13	percent	percent	NOUN
ftr-318	285	14	tax	tax	NOUN
ftr-318	285	15	on	on	ADP
ftr-318	285	16	39	39	NUM
ftr-318	285	17	.	.	PUNCT
ftr-318	286	1	jeffrey	jeffrey	PROPN
ftr-318	286	2	h.	h.	PROPN
ftr-318	286	3	kahn	kahn	PROPN
ftr-318	286	4	,	,	PUNCT
ftr-318	286	5	the	the	DET
ftr-318	286	6	mirage	mirage	NOUN
ftr-318	286	7	of	of	ADP
ftr-318	286	8	equivalence	equivalence	NOUN
ftr-318	286	9	and	and	CCONJ
ftr-318	286	10	the	the	DET
ftr-318	286	11	ethereal	ethereal	ADJ
ftr-318	286	12	principles	principle	NOUN
ftr-318	286	13	of	of	ADP
ftr-318	286	14	parallelism	parallelism	NOUN
ftr-318	286	15	and	and	CCONJ
ftr-318	286	16	horizontal	horizontal	ADJ
ftr-318	286	17	equity	equity	NOUN
ftr-318	286	18	,	,	PUNCT
ftr-318	286	19	57	57	NUM
ftr-318	286	20	hastings	hastings	PROPN
ftr-318	286	21	l.j	l.j	PROPN
ftr-318	286	22	.	.	PROPN
ftr-318	286	23	645	645	NUM
ftr-318	286	24	,	,	PUNCT
ftr-318	286	25	652	652	NUM
ftr-318	286	26	(	(	PUNCT
ftr-318	286	27	2006	2006	NUM
ftr-318	286	28	)	)	PUNCT
ftr-318	286	29	.	.	PUNCT
ftr-318	287	1	40	40	NUM
ftr-318	287	2	.	.	PUNCT
ftr-318	287	3	brian	brian	PROPN
ftr-318	287	4	galle	galle	PROPN
ftr-318	287	5	,	,	PUNCT
ftr-318	287	6	tax	tax	NOUN
ftr-318	287	7	fairness	fairness	NOUN
ftr-318	287	8	,	,	PUNCT
ftr-318	287	9	65	65	NUM
ftr-318	287	10	wash	wash	NOUN
ftr-318	287	11	.	.	PUNCT
ftr-318	287	12	&	&	CCONJ
ftr-318	287	13	lee	lee	PROPN
ftr-318	287	14	l.	l.	PROPN
ftr-318	287	15	rev	rev	PROPN
ftr-318	287	16	.	.	PROPN
ftr-318	287	17	1323	1323	NUM
ftr-318	287	18	(	(	PUNCT
ftr-318	287	19	2008	2008	NUM
ftr-318	287	20	)	)	PUNCT
ftr-318	288	1	[	[	X
ftr-318	288	2	hereinafter	hereinafter	NOUN
ftr-318	288	3	galle	galle	NOUN
ftr-318	288	4	,	,	PUNCT
ftr-318	288	5	fairness	fairness	NOUN
ftr-318	288	6	]	]	PUNCT
ftr-318	288	7	.	.	PUNCT
ftr-318	289	1	41	41	NUM
ftr-318	289	2	.	.	PUNCT
ftr-318	290	1	i	i	PRON
ftr-318	290	2	d.	d.	PROPN
ftr-318	290	3	at	at	ADP
ftr-318	290	4	1359–61	1359–61	NUM
ftr-318	290	5	.	.	PUNCT
ftr-318	291	1	the	the	DET
ftr-318	291	2	notion	notion	NOUN
ftr-318	291	3	that	that	SCONJ
ftr-318	291	4	he	he	PRON
ftr-318	291	5	requires	require	VERB
ftr-318	291	6	the	the	DET
ftr-318	291	7	pretax	pretax	ADJ
ftr-318	291	8	ranking	ranking	NOUN
ftr-318	291	9	of	of	ADP
ftr-318	291	10	taxpayers	taxpayer	NOUN
ftr-318	291	11	to	to	PART
ftr-318	291	12	be	be	AUX
ftr-318	291	13	preserved	preserve	VERB
ftr-318	291	14	is	be	AUX
ftr-318	291	15	based	base	VERB
ftr-318	291	16	on	on	ADP
ftr-318	291	17	the	the	DET
ftr-318	291	18	idea	idea	NOUN
ftr-318	291	19	that	that	SCONJ
ftr-318	291	20	taxpayers	taxpayer	NOUN
ftr-318	291	21	who	who	PRON
ftr-318	291	22	have	have	VERB
ftr-318	291	23	―equal	―equal	ADJ
ftr-318	291	24	shares	share	NOUN
ftr-318	291	25	in	in	ADP
ftr-318	291	26	the	the	DET
ftr-318	291	27	pre	pre	NOUN
ftr-318	291	28	-	-	NOUN
ftr-318	291	29	tax	tax	ADJ
ftr-318	291	30	distribution‖	distribution‖	PROPN
ftr-318	291	31	should	should	AUX
ftr-318	291	32	have	have	AUX
ftr-318	291	33	―equal	―equal	ADJ
ftr-318	291	34	shares	share	NOUN
ftr-318	291	35	in	in	ADP
ftr-318	291	36	the	the	DET
ftr-318	291	37	post	post	ADJ
ftr-318	291	38	-	-	ADJ
ftr-318	291	39	tax	tax	ADJ
ftr-318	291	40	distribution.‖	distribution.‖	PROPN
ftr-318	291	41	elkins	elkins	PROPN
ftr-318	291	42	,	,	PUNCT
ftr-318	291	43	supra	supra	PROPN
ftr-318	291	44	note	note	PROPN
ftr-318	291	45	6	6	NUM
ftr-318	291	46	,	,	PUNCT
ftr-318	291	47	at	at	ADP
ftr-318	291	48	73	73	NUM
ftr-318	291	49	.	.	PUNCT
ftr-318	292	1	if	if	SCONJ
ftr-318	292	2	the	the	DET
ftr-318	292	3	relative	relative	ADJ
ftr-318	292	4	rankings	ranking	NOUN
ftr-318	292	5	of	of	ADP
ftr-318	292	6	taxpayers	taxpayer	NOUN
ftr-318	292	7	changes	change	NOUN
ftr-318	292	8	after	after	ADP
ftr-318	292	9	tax	tax	NOUN
ftr-318	292	10	,	,	PUNCT
ftr-318	292	11	that	that	DET
ftr-318	292	12	change	change	NOUN
ftr-318	292	13	may	may	AUX
ftr-318	292	14	indicate	indicate	VERB
ftr-318	292	15	that	that	SCONJ
ftr-318	292	16	equal	equal	ADJ
ftr-318	292	17	taxpayers	taxpayer	NOUN
ftr-318	292	18	are	be	AUX
ftr-318	292	19	not	not	PART
ftr-318	292	20	being	be	AUX
ftr-318	292	21	treated	treat	VERB
ftr-318	292	22	equally	equally	ADV
ftr-318	292	23	because	because	SCONJ
ftr-318	292	24	they	they	PRON
ftr-318	292	25	now	now	ADV
ftr-318	292	26	have	have	VERB
ftr-318	292	27	different	different	ADJ
ftr-318	292	28	shares	share	NOUN
ftr-318	292	29	.	.	PUNCT
ftr-318	293	1	as	as	ADP
ftr-318	293	2	discussed	discuss	VERB
ftr-318	293	3	infra	infra	NOUN
ftr-318	293	4	,	,	PUNCT
ftr-318	293	5	text	text	NOUN
ftr-318	293	6	at	at	ADP
ftr-318	293	7	notes	note	NOUN
ftr-318	293	8	47–50	47–50	NUM
ftr-318	293	9	,	,	PUNCT
ftr-318	293	10	the	the	DET
ftr-318	293	11	use	use	NOUN
ftr-318	293	12	of	of	ADP
ftr-318	293	13	such	such	ADJ
ftr-318	293	14	rankings	ranking	NOUN
ftr-318	293	15	to	to	PART
ftr-318	293	16	measure	measure	VERB
ftr-318	293	17	he	he	PRON
ftr-318	293	18	is	be	AUX
ftr-318	293	19	very	very	ADV
ftr-318	293	20	controversial	controversial	ADJ
ftr-318	293	21	.	.	PUNCT
ftr-318	294	1	2012	2012	NUM
ftr-318	294	2	]	]	X
ftr-318	294	3	horizontal	horizontal	ADJ
ftr-318	294	4	equity	equity	NOUN
ftr-318	294	5	revisited	revisit	VERB
ftr-318	294	6	147	147	NUM
ftr-318	294	7	receipt	receipt	NOUN
ftr-318	294	8	of	of	ADP
ftr-318	294	9	that	that	DET
ftr-318	294	10	subsidy	subsidy	NOUN
ftr-318	294	11	?	?	PUNCT
ftr-318	295	1	it	it	PRON
ftr-318	295	2	is	be	AUX
ftr-318	295	3	arguable	arguable	ADJ
ftr-318	295	4	,	,	PUNCT
ftr-318	295	5	i	i	PRON
ftr-318	295	6	claim	claim	VERB
ftr-318	295	7	,	,	PUNCT
ftr-318	295	8	that	that	SCONJ
ftr-318	295	9	the	the	DET
ftr-318	295	10	answer	answer	NOUN
ftr-318	295	11	is	be	AUX
ftr-318	295	12	no	no	INTJ
ftr-318	295	13	.	.	PUNCT
ftr-318	296	1	if	if	SCONJ
ftr-318	296	2	that	that	DET
ftr-318	296	3	intuition	intuition	NOUN
ftr-318	296	4	is	be	AUX
ftr-318	296	5	correct	correct	ADJ
ftr-318	296	6	,	,	PUNCT
ftr-318	296	7	then	then	ADV
ftr-318	296	8	it	it	PRON
ftr-318	296	9	follows	follow	VERB
ftr-318	296	10	that	that	SCONJ
ftr-318	296	11	there	there	PRON
ftr-318	296	12	are	be	VERB
ftr-318	296	13	constraints	constraint	NOUN
ftr-318	296	14	on	on	ADP
ftr-318	296	15	tax	tax	NOUN
ftr-318	296	16	legislation	legislation	NOUN
ftr-318	296	17	that	that	PRON
ftr-318	296	18	do	do	AUX
ftr-318	296	19	not	not	PART
ftr-318	296	20	arise	arise	VERB
ftr-318	296	21	purely	purely	ADV
ftr-318	296	22	out	out	ADP
ftr-318	296	23	of	of	ADP
ftr-318	296	24	distributive	distributive	ADJ
ftr-318	296	25	justice	justice	NOUN
ftr-318	296	26	norms	norm	NOUN
ftr-318	296	27	,	,	PUNCT
ftr-318	296	28	but	but	CCONJ
ftr-318	296	29	that	that	PRON
ftr-318	296	30	instead	instead	ADV
ftr-318	296	31	depend	depend	VERB
ftr-318	296	32	on	on	ADP
ftr-318	296	33	political	political	ADJ
ftr-318	296	34	theories	theory	NOUN
ftr-318	296	35	,	,	PUNCT
ftr-318	296	36	such	such	ADJ
ftr-318	296	37	as	as	ADP
ftr-318	296	38	an	an	DET
ftr-318	296	39	obligation	obligation	NOUN
ftr-318	296	40	,	,	PUNCT
ftr-318	296	41	again	again	ADV
ftr-318	296	42	,	,	PUNCT
ftr-318	296	43	to	to	PART
ftr-318	296	44	defer	defer	VERB
ftr-318	296	45	to	to	ADP
ftr-318	296	46	the	the	DET
ftr-318	296	47	reasonable	reasonable	ADJ
ftr-318	296	48	judgments	judgment	NOUN
ftr-318	296	49	of	of	ADP
ftr-318	296	50	others	other	NOUN
ftr-318	296	51	.	.	PUNCT
ftr-318	297	1	(	(	PUNCT
ftr-318	297	2	citations	citation	NOUN
ftr-318	297	3	omitted	omit	VERB
ftr-318	297	4	)	)	PUNCT
ftr-318	297	5	.	.	PUNCT
ftr-318	298	1	42	42	NUM
ftr-318	298	2	galle‘s	galle‘s	NOUN
ftr-318	298	3	argument	argument	NOUN
ftr-318	298	4	here	here	ADV
ftr-318	298	5	is	be	AUX
ftr-318	298	6	specifically	specifically	ADV
ftr-318	298	7	about	about	ADP
ftr-318	298	8	tax	tax	NOUN
ftr-318	298	9	reform	reform	NOUN
ftr-318	298	10	—	—	PUNCT
ftr-318	298	11	not	not	PART
ftr-318	298	12	the	the	DET
ftr-318	298	13	first	first	ADJ
ftr-318	298	14	tax	tax	NOUN
ftr-318	298	15	law	law	NOUN
ftr-318	298	16	written	write	VERB
ftr-318	298	17	at	at	ADP
ftr-318	298	18	the	the	DET
ftr-318	298	19	start	start	NOUN
ftr-318	298	20	of	of	ADP
ftr-318	298	21	society	society	NOUN
ftr-318	298	22	,	,	PUNCT
ftr-318	298	23	government	government	NOUN
ftr-318	298	24	and	and	CCONJ
ftr-318	298	25	the	the	DET
ftr-318	298	26	economy	economy	NOUN
ftr-318	298	27	,	,	PUNCT
ftr-318	298	28	but	but	CCONJ
ftr-318	298	29	the	the	DET
ftr-318	298	30	tax	tax	NOUN
ftr-318	298	31	reform	reform	NOUN
ftr-318	298	32	contemplated	contemplate	VERB
ftr-318	298	33	in	in	ADP
ftr-318	298	34	the	the	DET
ftr-318	298	35	midst	midst	NOUN
ftr-318	298	36	of	of	ADP
ftr-318	298	37	an	an	DET
ftr-318	298	38	ongoing	ongoing	ADJ
ftr-318	298	39	legal	legal	ADJ
ftr-318	298	40	,	,	PUNCT
ftr-318	298	41	economic	economic	ADJ
ftr-318	298	42	and	and	CCONJ
ftr-318	298	43	tax	tax	NOUN
ftr-318	298	44	system	system	NOUN
ftr-318	298	45	.	.	PUNCT
ftr-318	299	1	he	he	PRON
ftr-318	299	2	makes	make	VERB
ftr-318	299	3	this	this	DET
ftr-318	299	4	distinction	distinction	NOUN
ftr-318	299	5	to	to	PART
ftr-318	299	6	move	move	VERB
ftr-318	299	7	beyond	beyond	ADP
ftr-318	299	8	murphy	murphy	NOUN
ftr-318	299	9	and	and	CCONJ
ftr-318	299	10	nagel‘s	nagel‘s	PROPN
ftr-318	299	11	claim	claim	VERB
ftr-318	299	12	that	that	SCONJ
ftr-318	299	13	government	government	NOUN
ftr-318	299	14	and	and	CCONJ
ftr-318	299	15	market	market	NOUN
ftr-318	299	16	can	can	AUX
ftr-318	299	17	not	not	PART
ftr-318	299	18	exist	exist	VERB
ftr-318	299	19	without	without	ADP
ftr-318	299	20	taxation	taxation	NOUN
ftr-318	299	21	,	,	PUNCT
ftr-318	299	22	and	and	CCONJ
ftr-318	299	23	all	all	PRON
ftr-318	299	24	must	must	AUX
ftr-318	299	25	be	be	AUX
ftr-318	299	26	contemplated	contemplate	VERB
ftr-318	299	27	as	as	ADP
ftr-318	299	28	a	a	DET
ftr-318	299	29	totality	totality	NOUN
ftr-318	299	30	.	.	PUNCT
ftr-318	300	1	43	43	NUM
ftr-318	301	1	but	but	CCONJ
ftr-318	301	2	why	why	SCONJ
ftr-318	301	3	grant	grant	VERB
ftr-318	301	4	deference	deference	NOUN
ftr-318	301	5	to	to	ADP
ftr-318	301	6	a	a	DET
ftr-318	301	7	prior	prior	ADJ
ftr-318	301	8	congress	congress	NOUN
ftr-318	301	9	?	?	PUNCT
ftr-318	302	1	to	to	PART
ftr-318	302	2	support	support	VERB
ftr-318	302	3	this	this	DET
ftr-318	302	4	position	position	NOUN
ftr-318	302	5	,	,	PUNCT
ftr-318	302	6	galle	galle	PROPN
ftr-318	302	7	envisions	envision	VERB
ftr-318	302	8	the	the	DET
ftr-318	302	9	tax	tax	NOUN
ftr-318	302	10	writing	writing	NOUN
ftr-318	302	11	function	function	NOUN
ftr-318	302	12	as	as	ADP
ftr-318	302	13	a	a	DET
ftr-318	302	14	tripartite	tripartite	ADJ
ftr-318	302	15	role	role	NOUN
ftr-318	302	16	—	—	PUNCT
ftr-318	302	17	in	in	ADP
ftr-318	302	18	which	which	PRON
ftr-318	302	19	one	one	NUM
ftr-318	302	20	of	of	ADP
ftr-318	302	21	the	the	DET
ftr-318	302	22	roles	role	NOUN
ftr-318	302	23	lends	lend	VERB
ftr-318	302	24	itself	itself	PRON
ftr-318	302	25	to	to	PART
ftr-318	302	26	deference	deference	VERB
ftr-318	302	27	to	to	ADP
ftr-318	302	28	prior	prior	ADJ
ftr-318	302	29	congressional	congressional	ADJ
ftr-318	302	30	determinations	determination	NOUN
ftr-318	302	31	:	:	PUNCT
ftr-318	302	32	why	why	SCONJ
ftr-318	302	33	would	would	AUX
ftr-318	302	34	we	we	PRON
ftr-318	302	35	want	want	VERB
ftr-318	302	36	,	,	PUNCT
ftr-318	302	37	or	or	CCONJ
ftr-318	302	38	be	be	AUX
ftr-318	302	39	obliged	oblige	VERB
ftr-318	302	40	,	,	PUNCT
ftr-318	302	41	to	to	PART
ftr-318	302	42	grant	grant	VERB
ftr-318	302	43	such	such	ADJ
ftr-318	302	44	deference	deference	NOUN
ftr-318	302	45	?	?	PUNCT
ftr-318	303	1	i	i	PRON
ftr-318	303	2	suggest	suggest	VERB
ftr-318	303	3	here	here	ADV
ftr-318	303	4	two	two	NUM
ftr-318	303	5	possible	possible	ADJ
ftr-318	303	6	lines	line	NOUN
ftr-318	303	7	of	of	ADP
ftr-318	303	8	thought	thought	NOUN
ftr-318	303	9	.	.	PUNCT
ftr-318	304	1	both	both	DET
ftr-318	304	2	lines	line	NOUN
ftr-318	304	3	depend	depend	VERB
ftr-318	304	4	on	on	ADP
ftr-318	304	5	one	one	NUM
ftr-318	304	6	prior	prior	ADJ
ftr-318	304	7	assumption	assumption	NOUN
ftr-318	304	8	.	.	PUNCT
ftr-318	305	1	i	i	PRON
ftr-318	305	2	assume	assume	VERB
ftr-318	305	3	that	that	SCONJ
ftr-318	305	4	the	the	DET
ftr-318	305	5	tax	tax	NOUN
ftr-318	305	6	code	code	NOUN
ftr-318	305	7	comprises	comprise	VERB
ftr-318	305	8	not	not	PART
ftr-318	305	9	one	one	NUM
ftr-318	305	10	,	,	PUNCT
ftr-318	305	11	but	but	CCONJ
ftr-318	305	12	in	in	ADP
ftr-318	305	13	fact	fact	NOUN
ftr-318	305	14	three	three	NUM
ftr-318	305	15	distinct	distinct	ADJ
ftr-318	305	16	governmental	governmental	ADJ
ftr-318	305	17	systems	system	NOUN
ftr-318	305	18	or	or	CCONJ
ftr-318	305	19	modes	mode	NOUN
ftr-318	305	20	:	:	PUNCT
ftr-318	305	21	raising	raise	VERB
ftr-318	305	22	revenue	revenue	NOUN
ftr-318	305	23	,	,	PUNCT
ftr-318	305	24	redistributing	redistribute	VERB
ftr-318	305	25	wealth	wealth	NOUN
ftr-318	305	26	,	,	PUNCT
ftr-318	305	27	and	and	CCONJ
ftr-318	305	28	enacting	enact	VERB
ftr-318	305	29	other	other	ADJ
ftr-318	305	30	policy	policy	NOUN
ftr-318	305	31	goals	goal	NOUN
ftr-318	305	32	.	.	PUNCT
ftr-318	306	1	each	each	PRON
ftr-318	306	2	of	of	ADP
ftr-318	306	3	these	these	DET
ftr-318	306	4	modes	mode	NOUN
ftr-318	306	5	might	might	AUX
ftr-318	306	6	have	have	VERB
ftr-318	306	7	its	its	PRON
ftr-318	306	8	own	own	ADJ
ftr-318	306	9	set	set	NOUN
ftr-318	306	10	of	of	ADP
ftr-318	306	11	rules	rule	NOUN
ftr-318	306	12	or	or	CCONJ
ftr-318	306	13	norms	norm	NOUN
ftr-318	306	14	.	.	PUNCT
ftr-318	307	1	my	my	PRON
ftr-318	307	2	claims	claim	NOUN
ftr-318	307	3	about	about	ADP
ftr-318	307	4	he	he	PRON
ftr-318	307	5	for	for	ADP
ftr-318	307	6	the	the	DET
ftr-318	307	7	most	most	ADJ
ftr-318	307	8	part	part	NOUN
ftr-318	307	9	are	be	AUX
ftr-318	307	10	limited	limit	VERB
ftr-318	307	11	to	to	ADP
ftr-318	307	12	tax‘s	tax‘s	PROPN
ftr-318	307	13	revenue	revenue	NOUN
ftr-318	307	14	function	function	NOUN
ftr-318	307	15	,	,	PUNCT
ftr-318	307	16	although	although	SCONJ
ftr-318	307	17	the	the	DET
ftr-318	307	18	absence	absence	NOUN
ftr-318	307	19	of	of	ADP
ftr-318	307	20	he	he	PRON
ftr-318	307	21	can	can	AUX
ftr-318	307	22	signal	signal	VERB
ftr-318	307	23	to	to	ADP
ftr-318	307	24	us	we	PRON
ftr-318	307	25	that	that	SCONJ
ftr-318	307	26	we	we	PRON
ftr-318	307	27	need	need	VERB
ftr-318	307	28	to	to	PART
ftr-318	307	29	justify	justify	VERB
ftr-318	307	30	our	our	PRON
ftr-318	307	31	tax	tax	NOUN
ftr-318	307	32	decision	decision	NOUN
ftr-318	307	33	by	by	ADP
ftr-318	307	34	resorting	resort	VERB
ftr-318	307	35	to	to	ADP
ftr-318	307	36	one	one	NUM
ftr-318	307	37	of	of	ADP
ftr-318	307	38	the	the	DET
ftr-318	307	39	other	other	ADJ
ftr-318	307	40	two	two	NUM
ftr-318	307	41	modes	mode	NOUN
ftr-318	307	42	.	.	PUNCT
ftr-318	308	1	turning	turn	VERB
ftr-318	308	2	,	,	PUNCT
ftr-318	308	3	then	then	ADV
ftr-318	308	4	,	,	PUNCT
ftr-318	308	5	to	to	ADP
ftr-318	308	6	the	the	DET
ftr-318	308	7	two	two	NUM
ftr-318	308	8	possibilities	possibility	NOUN
ftr-318	308	9	,	,	PUNCT
ftr-318	308	10	i	i	PRON
ftr-318	308	11	argue	argue	VERB
ftr-318	308	12	that	that	SCONJ
ftr-318	308	13	he	he	PRON
ftr-318	308	14	can	can	AUX
ftr-318	308	15	be	be	AUX
ftr-318	308	16	justified	justify	VERB
ftr-318	308	17	both	both	PRON
ftr-318	308	18	by	by	ADP
ftr-318	308	19	the	the	DET
ftr-318	308	20	unique	unique	ADJ
ftr-318	308	21	purpose	purpose	NOUN
ftr-318	308	22	of	of	ADP
ftr-318	308	23	the	the	DET
ftr-318	308	24	revenue	revenue	NOUN
ftr-318	308	25	function	function	NOUN
ftr-318	308	26	as	as	ADV
ftr-318	308	27	well	well	ADV
ftr-318	308	28	as	as	ADP
ftr-318	308	29	on	on	ADP
ftr-318	308	30	welfare	welfare	NOUN
ftr-318	308	31	grounds	ground	NOUN
ftr-318	308	32	.	.	PUNCT
ftr-318	309	1	in	in	ADP
ftr-318	309	2	order	order	NOUN
ftr-318	309	3	for	for	ADP
ftr-318	309	4	revenue	revenue	NOUN
ftr-318	309	5	-	-	PUNCT
ftr-318	309	6	raising	raising	NOUN
ftr-318	309	7	to	to	PART
ftr-318	309	8	serve	serve	VERB
ftr-318	309	9	its	its	PRON
ftr-318	309	10	basic	basic	ADJ
ftr-318	309	11	function	function	NOUN
ftr-318	309	12	,	,	PUNCT
ftr-318	309	13	and	and	CCONJ
ftr-318	309	14	to	to	PART
ftr-318	309	15	command	command	VERB
ftr-318	309	16	widespread	widespread	ADJ
ftr-318	309	17	popular	popular	ADJ
ftr-318	309	18	acceptance	acceptance	NOUN
ftr-318	309	19	,	,	PUNCT
ftr-318	309	20	it	it	PRON
ftr-318	309	21	must	must	AUX
ftr-318	309	22	be	be	AUX
ftr-318	309	23	open	open	ADJ
ftr-318	309	24	to	to	ADP
ftr-318	309	25	any	any	DET
ftr-318	309	26	reasonable	reasonable	ADJ
ftr-318	309	27	view	view	NOUN
ftr-318	309	28	of	of	ADP
ftr-318	309	29	good	good	ADJ
ftr-318	309	30	government	government	NOUN
ftr-318	309	31	.	.	PUNCT
ftr-318	310	1	it	it	PRON
ftr-318	310	2	follows	follow	VERB
ftr-318	310	3	,	,	PUNCT
ftr-318	310	4	albeit	albeit	SCONJ
ftr-318	310	5	along	along	ADP
ftr-318	310	6	a	a	DET
ftr-318	310	7	twisty	twisty	ADJ
ftr-318	310	8	path	path	NOUN
ftr-318	310	9	,	,	PUNCT
ftr-318	310	10	that	that	SCONJ
ftr-318	310	11	the	the	DET
ftr-318	310	12	principles	principle	NOUN
ftr-318	310	13	underlying	underlie	VERB
ftr-318	310	14	the	the	DET
ftr-318	310	15	revenue	revenue	NOUN
ftr-318	310	16	function	function	NOUN
ftr-318	310	17	should	should	AUX
ftr-318	310	18	give	give	VERB
ftr-318	310	19	significant	significant	ADJ
ftr-318	310	20	weight	weight	NOUN
ftr-318	310	21	to	to	ADP
ftr-318	310	22	preexisting	preexist	VERB
ftr-318	310	23	distributions	distribution	NOUN
ftr-318	310	24	of	of	ADP
ftr-318	310	25	societal	societal	ADJ
ftr-318	310	26	goods	good	NOUN
ftr-318	310	27	(	(	PUNCT
ftr-318	310	28	footnote	footnote	NOUN
ftr-318	310	29	omitted	omit	VERB
ftr-318	310	30	)	)	PUNCT
ftr-318	310	31	.	.	PUNCT
ftr-318	311	1	44	44	NUM
ftr-318	311	2	42	42	NUM
ftr-318	311	3	.	.	PUNCT
ftr-318	312	1	galle	galle	PROPN
ftr-318	312	2	,	,	PUNCT
ftr-318	312	3	fairness	fairness	NOUN
ftr-318	312	4	,	,	PUNCT
ftr-318	312	5	supra	supra	PROPN
ftr-318	312	6	note	note	NOUN
ftr-318	312	7	40	40	NUM
ftr-318	312	8	,	,	PUNCT
ftr-318	312	9	at	at	ADP
ftr-318	312	10	1327	1327	NUM
ftr-318	312	11	.	.	PUNCT
ftr-318	313	1	43	43	NUM
ftr-318	313	2	.	.	PUNCT
ftr-318	314	1	i	i	PRON
ftr-318	314	2	d.	d.	PROPN
ftr-318	314	3	at	at	ADP
ftr-318	314	4	1335	1335	NUM
ftr-318	314	5	.	.	PUNCT
ftr-318	315	1	44	44	NUM
ftr-318	315	2	.	.	PUNCT
ftr-318	316	1	i	i	PRON
ftr-318	316	2	d.	d.	PROPN
ftr-318	316	3	at	at	ADP
ftr-318	316	4	1327–28	1327–28	NUM
ftr-318	316	5	.	.	PUNCT
ftr-318	317	1	148	148	NUM
ftr-318	317	2	florida	florida	PROPN
ftr-318	317	3	tax	tax	NOUN
ftr-318	317	4	review	review	NOUN
ftr-318	317	5	[	[	X
ftr-318	317	6	vol	vol	NOUN
ftr-318	317	7	.	.	PUNCT
ftr-318	318	1	13:3	13:3	NUM
ftr-318	318	2	essentially	essentially	ADV
ftr-318	318	3	,	,	PUNCT
ftr-318	318	4	galle‘s	galle‘s	NOUN
ftr-318	318	5	core	core	NOUN
ftr-318	318	6	claim	claim	NOUN
ftr-318	318	7	(	(	PUNCT
ftr-318	318	8	elaborated	elaborate	VERB
ftr-318	318	9	in	in	ADP
ftr-318	318	10	more	more	ADJ
ftr-318	318	11	detail	detail	NOUN
ftr-318	318	12	)	)	PUNCT
ftr-318	318	13	is	be	AUX
ftr-318	318	14	that	that	SCONJ
ftr-318	318	15	the	the	DET
ftr-318	318	16	revenue	revenue	NOUN
ftr-318	318	17	function	function	NOUN
ftr-318	318	18	of	of	ADP
ftr-318	318	19	tax	tax	NOUN
ftr-318	318	20	legislation	legislation	NOUN
ftr-318	318	21	drafting	drafting	NOUN
ftr-318	318	22	does	do	AUX
ftr-318	318	23	not	not	PART
ftr-318	318	24	by	by	ADP
ftr-318	318	25	its	its	PRON
ftr-318	318	26	own	own	ADJ
ftr-318	318	27	terms	term	NOUN
ftr-318	318	28	incorporate	incorporate	VERB
ftr-318	318	29	any	any	DET
ftr-318	318	30	normative	normative	ADJ
ftr-318	318	31	component	component	NOUN
ftr-318	318	32	,	,	PUNCT
ftr-318	318	33	and	and	CCONJ
ftr-318	318	34	when	when	SCONJ
ftr-318	318	35	exercising	exercise	VERB
ftr-318	318	36	that	that	SCONJ
ftr-318	318	37	function	function	NOUN
ftr-318	318	38	legislators	legislator	NOUN
ftr-318	318	39	should	should	AUX
ftr-318	318	40	give	give	VERB
ftr-318	318	41	deference	deference	NOUN
ftr-318	318	42	to	to	ADP
ftr-318	318	43	the	the	DET
ftr-318	318	44	prior	prior	ADJ
ftr-318	318	45	,	,	PUNCT
ftr-318	318	46	democratically	democratically	ADV
ftr-318	318	47	determined	determined	ADJ
ftr-318	318	48	choices	choice	NOUN
ftr-318	318	49	that	that	PRON
ftr-318	318	50	resulted	result	VERB
ftr-318	318	51	in	in	ADP
ftr-318	318	52	the	the	DET
ftr-318	318	53	current	current	ADJ
ftr-318	318	54	pre	pre	ADJ
ftr-318	318	55	-	-	ADJ
ftr-318	318	56	tax	tax	ADJ
ftr-318	318	57	distribution	distribution	NOUN
ftr-318	318	58	of	of	ADP
ftr-318	318	59	resources	resource	NOUN
ftr-318	318	60	:	:	PUNCT
ftr-318	318	61	in	in	ADP
ftr-318	318	62	particular	particular	ADJ
ftr-318	318	63	,	,	PUNCT
ftr-318	318	64	i	i	PRON
ftr-318	318	65	argue	argue	VERB
ftr-318	318	66	here	here	ADV
ftr-318	318	67	that	that	SCONJ
ftr-318	318	68	,	,	PUNCT
ftr-318	318	69	because	because	SCONJ
ftr-318	318	70	the	the	DET
ftr-318	318	71	sole	sole	ADJ
ftr-318	318	72	purpose	purpose	NOUN
ftr-318	318	73	of	of	ADP
ftr-318	318	74	revenue	revenue	NOUN
ftr-318	318	75	is	be	AUX
ftr-318	318	76	to	to	PART
ftr-318	318	77	make	make	VERB
ftr-318	318	78	possible	possible	ADJ
ftr-318	318	79	a	a	DET
ftr-318	318	80	flourishing	flourish	VERB
ftr-318	318	81	deliberative	deliberative	ADJ
ftr-318	318	82	democracy	democracy	NOUN
ftr-318	318	83	,	,	PUNCT
ftr-318	318	84	and	and	CCONJ
ftr-318	318	85	because	because	SCONJ
ftr-318	318	86	it	it	PRON
ftr-318	318	87	is	be	AUX
ftr-318	318	88	possible	possible	ADJ
ftr-318	318	89	that	that	SCONJ
ftr-318	318	90	allowing	allow	VERB
ftr-318	318	91	the	the	DET
ftr-318	318	92	revenue	revenue	NOUN
ftr-318	318	93	system	system	NOUN
ftr-318	318	94	[	[	X
ftr-318	318	95	i.e.	i.e.	X
ftr-318	318	96	the	the	DET
ftr-318	318	97	revenue	revenue	NOUN
ftr-318	318	98	function	function	NOUN
ftr-318	318	99	of	of	ADP
ftr-318	318	100	new	new	ADJ
ftr-318	318	101	tax	tax	NOUN
ftr-318	318	102	legislation	legislation	NOUN
ftr-318	318	103	]	]	PUNCT
ftr-318	318	104	to	to	PART
ftr-318	318	105	make	make	VERB
ftr-318	318	106	its	its	PRON
ftr-318	318	107	own	own	ADJ
ftr-318	318	108	policy	policy	NOUN
ftr-318	318	109	judgments	judgment	NOUN
ftr-318	318	110	would	would	AUX
ftr-318	318	111	interfere	interfere	VERB
ftr-318	318	112	with	with	ADP
ftr-318	318	113	deliberations	deliberation	NOUN
ftr-318	318	114	elsewhere	elsewhere	ADV
ftr-318	318	115	,	,	PUNCT
ftr-318	318	116	the	the	DET
ftr-318	318	117	revenue	revenue	NOUN
ftr-318	318	118	process	process	NOUN
ftr-318	318	119	should	should	AUX
ftr-318	318	120	simply	simply	ADV
ftr-318	318	121	accept	accept	VERB
ftr-318	318	122	as	as	ADP
ftr-318	318	123	a	a	DET
ftr-318	318	124	given	give	VERB
ftr-318	318	125	,	,	PUNCT
ftr-318	318	126	any	any	DET
ftr-318	318	127	reasonably	reasonably	ADJ
ftr-318	318	128	policy	policy	NOUN
ftr-318	318	129	choice	choice	NOUN
ftr-318	318	130	.	.	PUNCT
ftr-318	319	1	45	45	NUM
ftr-318	319	2	thus	thus	ADV
ftr-318	319	3	,	,	PUNCT
ftr-318	319	4	in	in	ADP
ftr-318	319	5	considering	consider	VERB
ftr-318	319	6	tax	tax	NOUN
ftr-318	319	7	reform	reform	NOUN
ftr-318	319	8	,	,	PUNCT
ftr-318	319	9	legislators	legislator	NOUN
ftr-318	319	10	should	should	AUX
ftr-318	319	11	not	not	PART
ftr-318	319	12	disturb	disturb	VERB
ftr-318	319	13	the	the	DET
ftr-318	319	14	pre	pre	ADJ
ftr-318	319	15	-	-	ADJ
ftr-318	319	16	tax	tax	ADJ
ftr-318	319	17	ordinal	ordinal	ADJ
ftr-318	319	18	ranking	ranking	NOUN
ftr-318	319	19	of	of	ADP
ftr-318	319	20	taxpayers	taxpayer	NOUN
ftr-318	319	21	based	base	VERB
ftr-318	319	22	on	on	ADP
ftr-318	319	23	―income.‖	―income.‖	PROPN
ftr-318	319	24	46	46	NUM
ftr-318	319	25	galle	galle	PROPN
ftr-318	319	26	recognizes	recognize	VERB
ftr-318	319	27	one	one	NUM
ftr-318	319	28	of	of	ADP
ftr-318	319	29	the	the	DET
ftr-318	319	30	likely	likely	ADJ
ftr-318	319	31	challenges	challenge	NOUN
ftr-318	319	32	to	to	ADP
ftr-318	319	33	this	this	DET
ftr-318	319	34	articulation	articulation	NOUN
ftr-318	319	35	of	of	ADP
ftr-318	319	36	an	an	DET
ftr-318	319	37	independent	independent	ADJ
ftr-318	319	38	he	he	X
ftr-318	319	39	:	:	PUNCT
ftr-318	319	40	that	that	SCONJ
ftr-318	319	41	tax	tax	NOUN
ftr-318	319	42	legislation	legislation	NOUN
ftr-318	319	43	is	be	AUX
ftr-318	319	44	not	not	PART
ftr-318	319	45	exclusively	exclusively	ADV
ftr-318	319	46	a	a	DET
ftr-318	319	47	revenue	revenue	NOUN
ftr-318	319	48	function	function	NOUN
ftr-318	319	49	but	but	CCONJ
ftr-318	319	50	includes	include	VERB
ftr-318	319	51	redistribution	redistribution	NOUN
ftr-318	319	52	and	and	CCONJ
ftr-318	319	53	other	other	ADJ
ftr-318	319	54	policy	policy	NOUN
ftr-318	319	55	goals	goal	NOUN
ftr-318	319	56	on	on	ADP
ftr-318	319	57	a	a	DET
ftr-318	319	58	regular	regular	ADJ
ftr-318	319	59	basis	basis	NOUN
ftr-318	319	60	and	and	CCONJ
ftr-318	319	61	therefore	therefore	ADV
ftr-318	319	62	this	this	DET
ftr-318	319	63	intertwined	intertwine	VERB
ftr-318	319	64	role	role	NOUN
ftr-318	319	65	provides	provide	VERB
ftr-318	319	66	no	no	DET
ftr-318	319	67	support	support	NOUN
ftr-318	319	68	for	for	ADP
ftr-318	319	69	deference	deference	NOUN
ftr-318	319	70	.	.	PUNCT
ftr-318	320	1	in	in	ADP
ftr-318	320	2	anticipation	anticipation	NOUN
ftr-318	320	3	of	of	ADP
ftr-318	320	4	this	this	DET
ftr-318	320	5	argument	argument	NOUN
ftr-318	320	6	,	,	PUNCT
ftr-318	320	7	galle	galle	PROPN
ftr-318	320	8	offers	offer	VERB
ftr-318	320	9	a	a	DET
ftr-318	320	10	separate	separate	ADJ
ftr-318	320	11	justification	justification	NOUN
ftr-318	320	12	for	for	SCONJ
ftr-318	320	13	he	he	PRON
ftr-318	320	14	grounded	ground	VERB
ftr-318	320	15	in	in	ADP
ftr-318	320	16	considerations	consideration	NOUN
ftr-318	320	17	of	of	ADP
ftr-318	320	18	legislative	legislative	ADJ
ftr-318	320	19	efficiency	efficiency	NOUN
ftr-318	320	20	:	:	PUNCT
ftr-318	320	21	for	for	ADP
ftr-318	320	22	those	those	PRON
ftr-318	320	23	who	who	PRON
ftr-318	320	24	find	find	VERB
ftr-318	320	25	this	this	DET
ftr-318	320	26	form	form	NOUN
ftr-318	320	27	of	of	ADP
ftr-318	320	28	deontological	deontological	ADJ
ftr-318	320	29	reasoning	reasoning	NOUN
ftr-318	320	30	unpersuasive	unpersuasive	ADJ
ftr-318	320	31	,	,	PUNCT
ftr-318	320	32	i	i	PRON
ftr-318	320	33	also	also	ADV
ftr-318	320	34	roughly	roughly	ADV
ftr-318	320	35	model	model	VERB
ftr-318	320	36	the	the	DET
ftr-318	320	37	circumstances	circumstance	NOUN
ftr-318	320	38	in	in	ADP
ftr-318	320	39	which	which	PRON
ftr-318	320	40	we	we	PRON
ftr-318	320	41	can	can	AUX
ftr-318	320	42	expect	expect	VERB
ftr-318	320	43	respect	respect	NOUN
ftr-318	320	44	for	for	SCONJ
ftr-318	320	45	he	he	PRON
ftr-318	320	46	to	to	PART
ftr-318	320	47	increase	increase	VERB
ftr-318	320	48	overall	overall	ADJ
ftr-318	320	49	societal	societal	ADJ
ftr-318	320	50	welfare	welfare	NOUN
ftr-318	320	51	.	.	PUNCT
ftr-318	321	1	taking	take	VERB
ftr-318	321	2	as	as	ADV
ftr-318	321	3	given	give	VERB
ftr-318	321	4	the	the	DET
ftr-318	321	5	justice	justice	NOUN
ftr-318	321	6	of	of	ADP
ftr-318	321	7	existing	exist	VERB
ftr-318	321	8	arrangements	arrangement	NOUN
ftr-318	321	9	can	can	AUX
ftr-318	321	10	reduce	reduce	VERB
ftr-318	321	11	the	the	DET
ftr-318	321	12	costs	cost	NOUN
ftr-318	321	13	of	of	ADP
ftr-318	321	14	deliberating	deliberate	VERB
ftr-318	321	15	about	about	ADP
ftr-318	321	16	alternative	alternative	ADJ
ftr-318	321	17	rules	rule	NOUN
ftr-318	321	18	,	,	PUNCT
ftr-318	321	19	as	as	ADV
ftr-318	321	20	well	well	ADV
ftr-318	321	21	as	as	ADP
ftr-318	321	22	the	the	DET
ftr-318	321	23	transaction	transaction	NOUN
ftr-318	321	24	costs	cost	NOUN
ftr-318	321	25	and	and	CCONJ
ftr-318	321	26	transition	transition	NOUN
ftr-318	321	27	costs	cost	NOUN
ftr-318	321	28	that	that	PRON
ftr-318	321	29	attend	attend	VERB
ftr-318	321	30	the	the	DET
ftr-318	321	31	political	political	ADJ
ftr-318	321	32	process	process	NOUN
ftr-318	321	33	.	.	PUNCT
ftr-318	322	1	at	at	ADP
ftr-318	322	2	times	time	NOUN
ftr-318	322	3	,	,	PUNCT
ftr-318	322	4	though	though	ADV
ftr-318	322	5	,	,	PUNCT
ftr-318	322	6	these	these	DET
ftr-318	322	7	gains	gain	NOUN
ftr-318	322	8	may	may	AUX
ftr-318	322	9	be	be	AUX
ftr-318	322	10	swamped	swamp	VERB
ftr-318	322	11	by	by	ADP
ftr-318	322	12	the	the	DET
ftr-318	322	13	inefficiency	inefficiency	NOUN
ftr-318	322	14	of	of	ADP
ftr-318	322	15	separating	separate	VERB
ftr-318	322	16	redistributive	redistributive	ADJ
ftr-318	322	17	―corrections‖	―corrections‖	NOUN
ftr-318	322	18	from	from	ADP
ftr-318	322	19	the	the	DET
ftr-318	322	20	revenue	revenue	NOUN
ftr-318	322	21	process	process	NOUN
ftr-318	322	22	itself	itself	PRON
ftr-318	322	23	.	.	PUNCT
ftr-318	323	1	47	47	NUM
ftr-318	323	2	we	we	PRON
ftr-318	323	3	think	think	VERB
ftr-318	323	4	that	that	SCONJ
ftr-318	323	5	these	these	PRON
ftr-318	323	6	are	be	AUX
ftr-318	323	7	valuable	valuable	ADJ
ftr-318	323	8	insights	insight	NOUN
ftr-318	323	9	,	,	PUNCT
ftr-318	323	10	raising	raise	VERB
ftr-318	323	11	interesting	interesting	ADJ
ftr-318	323	12	and	and	CCONJ
ftr-318	323	13	important	important	ADJ
ftr-318	323	14	questions	question	NOUN
ftr-318	323	15	about	about	ADP
ftr-318	323	16	political	political	ADJ
ftr-318	323	17	process	process	NOUN
ftr-318	323	18	,	,	PUNCT
ftr-318	323	19	particularly	particularly	ADV
ftr-318	323	20	the	the	DET
ftr-318	323	21	iterative	iterative	ADJ
ftr-318	323	22	dimension	dimension	NOUN
ftr-318	323	23	of	of	ADP
ftr-318	323	24	legislative	legislative	ADJ
ftr-318	323	25	drafting	drafting	NOUN
ftr-318	323	26	,	,	PUNCT
ftr-318	323	27	but	but	CCONJ
ftr-318	323	28	they	they	PRON
ftr-318	323	29	do	do	AUX
ftr-318	323	30	not	not	PART
ftr-318	323	31	defend	defend	VERB
ftr-318	323	32	he	he	PRON
ftr-318	323	33	as	as	ADP
ftr-318	323	34	an	an	DET
ftr-318	323	35	independent	independent	ADJ
ftr-318	323	36	concept	concept	NOUN
ftr-318	323	37	of	of	ADP
ftr-318	323	38	―fairness.‖	―fairness.‖	NOUN
ftr-318	323	39	we	we	PRON
ftr-318	323	40	reach	reach	VERB
ftr-318	323	41	this	this	DET
ftr-318	323	42	conclusion	conclusion	NOUN
ftr-318	323	43	for	for	ADP
ftr-318	323	44	several	several	ADJ
ftr-318	323	45	45	45	NUM
ftr-318	323	46	.	.	PUNCT
ftr-318	324	1	i	i	PRON
ftr-318	324	2	d.	d.	PROPN
ftr-318	324	3	at	at	ADP
ftr-318	324	4	1346	1346	NUM
ftr-318	324	5	.	.	PUNCT
ftr-318	325	1	46	46	NUM
ftr-318	325	2	.	.	PUNCT
ftr-318	326	1	i	i	PRON
ftr-318	326	2	d.	d.	PROPN
ftr-318	326	3	at	at	ADP
ftr-318	326	4	1359–61	1359–61	NUM
ftr-318	326	5	(	(	PUNCT
ftr-318	326	6	noting	note	VERB
ftr-318	326	7	that	that	SCONJ
ftr-318	326	8	the	the	DET
ftr-318	326	9	pre	pre	ADJ
ftr-318	326	10	-	-	ADJ
ftr-318	326	11	tax	tax	ADJ
ftr-318	326	12	position	position	NOUN
ftr-318	326	13	of	of	ADP
ftr-318	326	14	taxpayers	taxpayer	NOUN
ftr-318	326	15	reflects	reflect	VERB
ftr-318	326	16	the	the	DET
ftr-318	326	17	―preferred	―preferre	VERB
ftr-318	326	18	ranking	ranking	NOUN
ftr-318	326	19	of	of	ADP
ftr-318	326	20	individuals‖	individuals‖	PROPN
ftr-318	326	21	by	by	ADP
ftr-318	326	22	society	society	NOUN
ftr-318	326	23	reflected	reflect	VERB
ftr-318	326	24	in	in	ADP
ftr-318	326	25	prior	prior	ADJ
ftr-318	326	26	legislation	legislation	NOUN
ftr-318	326	27	)	)	PUNCT
ftr-318	326	28	.	.	PUNCT
ftr-318	327	1	47	47	NUM
ftr-318	327	2	.	.	PUNCT
ftr-318	328	1	galle	galle	PROPN
ftr-318	328	2	,	,	PUNCT
ftr-318	328	3	fairness	fairness	NOUN
ftr-318	328	4	,	,	PUNCT
ftr-318	328	5	supra	supra	PROPN
ftr-318	328	6	note	note	NOUN
ftr-318	328	7	40	40	NUM
ftr-318	328	8	,	,	PUNCT
ftr-318	328	9	at	at	ADP
ftr-318	328	10	1327	1327	NUM
ftr-318	328	11	.	.	PUNCT
ftr-318	329	1	2012	2012	NUM
ftr-318	329	2	]	]	X
ftr-318	329	3	horizontal	horizontal	ADJ
ftr-318	329	4	equity	equity	NOUN
ftr-318	329	5	revisited	revisit	VERB
ftr-318	329	6	149	149	NUM
ftr-318	329	7	reasons	reason	NOUN
ftr-318	329	8	.	.	PUNCT
ftr-318	330	1	first	first	ADV
ftr-318	330	2	,	,	PUNCT
ftr-318	330	3	galle‘s	galle‘s	NOUN
ftr-318	330	4	core	core	NOUN
ftr-318	330	5	claim	claim	NOUN
ftr-318	330	6	of	of	ADP
ftr-318	330	7	he	he	PRON
ftr-318	330	8	—	—	PUNCT
ftr-318	330	9	that	that	SCONJ
ftr-318	330	10	we	we	PRON
ftr-318	330	11	should	should	AUX
ftr-318	330	12	preserve	preserve	VERB
ftr-318	330	13	the	the	DET
ftr-318	330	14	rank	rank	NOUN
ftr-318	330	15	order	order	NOUN
ftr-318	330	16	of	of	ADP
ftr-318	330	17	taxpayers	taxpayer	NOUN
ftr-318	330	18	—	—	PUNCT
ftr-318	330	19	really	really	ADV
ftr-318	330	20	constitutes	constitute	VERB
ftr-318	330	21	a	a	DET
ftr-318	330	22	claim	claim	NOUN
ftr-318	330	23	about	about	ADP
ftr-318	330	24	ve	ve	PROPN
ftr-318	330	25	.	.	PUNCT
ftr-318	330	26	in	in	ADP
ftr-318	330	27	their	their	PRON
ftr-318	330	28	1993	1993	NUM
ftr-318	330	29	article	article	NOUN
ftr-318	330	30	,	,	PUNCT
ftr-318	330	31	m	m	PROPN
ftr-318	330	32	-	-	PUNCT
ftr-318	330	33	r	r	NOUN
ftr-318	330	34	reviewed	review	VERB
ftr-318	330	35	kaplow‘s	kaplow‘s	PROPN
ftr-318	330	36	critique	critique	NOUN
ftr-318	330	37	of	of	ADP
ftr-318	330	38	economists	economist	NOUN
ftr-318	330	39	who	who	PRON
ftr-318	330	40	argued	argue	VERB
ftr-318	330	41	that	that	SCONJ
ftr-318	330	42	he	he	PRON
ftr-318	330	43	was	be	AUX
ftr-318	330	44	violated	violate	VERB
ftr-318	330	45	(	(	PUNCT
ftr-318	330	46	and	and	CCONJ
ftr-318	330	47	thus	thus	ADV
ftr-318	330	48	had	have	VERB
ftr-318	330	49	an	an	DET
ftr-318	330	50	independent	independent	ADJ
ftr-318	330	51	function	function	NOUN
ftr-318	330	52	)	)	PUNCT
ftr-318	330	53	when	when	SCONJ
ftr-318	330	54	a	a	DET
ftr-318	330	55	tax	tax	NOUN
ftr-318	330	56	law	law	NOUN
ftr-318	330	57	change	change	NOUN
ftr-318	330	58	altered	alter	VERB
ftr-318	330	59	the	the	DET
ftr-318	330	60	pre	pre	ADJ
ftr-318	330	61	-	-	ADJ
ftr-318	330	62	tax	tax	ADJ
ftr-318	330	63	rankings	ranking	NOUN
ftr-318	330	64	of	of	ADP
ftr-318	330	65	taxpayers	taxpayer	NOUN
ftr-318	330	66	.	.	PUNCT
ftr-318	331	1	kaplow	kaplow	NOUN
ftr-318	331	2	makes	make	VERB
ftr-318	331	3	a	a	DET
ftr-318	331	4	key	key	ADJ
ftr-318	331	5	observation	observation	NOUN
ftr-318	331	6	:	:	PUNCT
ftr-318	331	7	the	the	DET
ftr-318	331	8	process	process	NOUN
ftr-318	331	9	of	of	ADP
ftr-318	331	10	ranking	rank	VERB
ftr-318	331	11	and	and	CCONJ
ftr-318	331	12	protecting	protect	VERB
ftr-318	331	13	ranking	ranking	NOUN
ftr-318	331	14	actually	actually	ADV
ftr-318	331	15	constitutes	constitute	VERB
ftr-318	331	16	assessments	assessment	NOUN
ftr-318	331	17	of	of	ADP
ftr-318	331	18	and	and	CCONJ
ftr-318	331	19	determinations	determination	NOUN
ftr-318	331	20	about	about	ADP
ftr-318	331	21	those	those	PRON
ftr-318	331	22	who	who	PRON
ftr-318	331	23	are	be	AUX
ftr-318	331	24	not	not	PART
ftr-318	331	25	equal	equal	ADJ
ftr-318	331	26	—	—	PUNCT
ftr-318	331	27	which	which	PRON
ftr-318	331	28	is	be	AUX
ftr-318	331	29	the	the	DET
ftr-318	331	30	domain	domain	NOUN
ftr-318	331	31	of	of	ADP
ftr-318	331	32	ve	ve	PROPN
ftr-318	331	33	.	.	PROPN
ftr-318	331	34	48	48	NUM
ftr-318	331	35	further	far	ADV
ftr-318	331	36	,	,	PUNCT
ftr-318	331	37	kaplow	kaplow	VERB
ftr-318	331	38	notes	note	NOUN
ftr-318	331	39	in	in	ADP
ftr-318	331	40	his	his	PRON
ftr-318	331	41	discussion	discussion	NOUN
ftr-318	331	42	of	of	ADP
ftr-318	331	43	the	the	DET
ftr-318	331	44	economists	economist	NOUN
ftr-318	331	45	on	on	ADP
ftr-318	331	46	ranking	rank	VERB
ftr-318	331	47	(	(	PUNCT
ftr-318	331	48	and	and	CCONJ
ftr-318	331	49	galle	galle	PROPN
ftr-318	331	50	essentially	essentially	ADV
ftr-318	331	51	agrees	agree	VERB
ftr-318	331	52	)	)	PUNCT
ftr-318	331	53	—	—	PUNCT
ftr-318	331	54	if	if	SCONJ
ftr-318	331	55	he	he	PRON
ftr-318	331	56	only	only	ADV
ftr-318	331	57	requires	require	VERB
ftr-318	331	58	preservation	preservation	NOUN
ftr-318	331	59	of	of	ADP
ftr-318	331	60	ranking	ranking	NOUN
ftr-318	331	61	,	,	PUNCT
ftr-318	331	62	it	it	PRON
ftr-318	331	63	would	would	AUX
ftr-318	331	64	do	do	VERB
ftr-318	331	65	very	very	ADV
ftr-318	331	66	little	little	ADJ
ftr-318	331	67	.	.	PUNCT
ftr-318	332	1	why	why	SCONJ
ftr-318	332	2	?	?	PUNCT
ftr-318	333	1	consider	consider	VERB
ftr-318	333	2	an	an	DET
ftr-318	333	3	abbreviated	abbreviate	VERB
ftr-318	333	4	version	version	NOUN
ftr-318	333	5	of	of	ADP
ftr-318	333	6	kaplow‘s	kaplow‘s	PROPN
ftr-318	333	7	hypotheticals	hypothetical	NOUN
ftr-318	333	8	.	.	PUNCT
ftr-318	334	1	49	49	NUM
ftr-318	334	2	in	in	ADP
ftr-318	334	3	world	world	NOUN
ftr-318	334	4	#	#	SYM
ftr-318	334	5	1	1	NUM
ftr-318	334	6	,	,	PUNCT
ftr-318	334	7	a	a	PRON
ftr-318	334	8	has	have	AUX
ftr-318	334	9	100	100	NUM
ftr-318	334	10	and	and	CCONJ
ftr-318	334	11	b	b	NOUN
ftr-318	334	12	has	have	VERB
ftr-318	334	13	95	95	NUM
ftr-318	334	14	of	of	ADP
ftr-318	334	15	income	income	NOUN
ftr-318	334	16	before	before	ADP
ftr-318	334	17	tax	tax	NOUN
ftr-318	334	18	.	.	PUNCT
ftr-318	335	1	he	he	PRON
ftr-318	335	2	is	be	AUX
ftr-318	335	3	violated	violate	VERB
ftr-318	335	4	if	if	SCONJ
ftr-318	335	5	,	,	PUNCT
ftr-318	335	6	after	after	ADP
ftr-318	335	7	tax	tax	NOUN
ftr-318	335	8	,	,	PUNCT
ftr-318	335	9	a	a	PRON
ftr-318	335	10	has	have	VERB
ftr-318	335	11	94	94	NUM
ftr-318	335	12	and	and	CCONJ
ftr-318	335	13	b	b	NOUN
ftr-318	335	14	has	have	VERB
ftr-318	335	15	95	95	NUM
ftr-318	335	16	.	.	PUNCT
ftr-318	336	1	however	however	ADV
ftr-318	336	2	,	,	PUNCT
ftr-318	336	3	in	in	ADP
ftr-318	336	4	world	world	NOUN
ftr-318	336	5	#	#	SYM
ftr-318	336	6	2	2	NUM
ftr-318	336	7	,	,	PUNCT
ftr-318	336	8	a	a	PRON
ftr-318	336	9	has	have	VERB
ftr-318	336	10	100	100	NUM
ftr-318	336	11	and	and	CCONJ
ftr-318	336	12	b	b	NOUN
ftr-318	336	13	has	have	VERB
ftr-318	336	14	95	95	NUM
ftr-318	336	15	before	before	ADP
ftr-318	336	16	tax	tax	NOUN
ftr-318	336	17	,	,	PUNCT
ftr-318	336	18	but	but	CCONJ
ftr-318	336	19	after	after	ADP
ftr-318	336	20	tax	tax	NOUN
ftr-318	336	21	a	a	PRON
ftr-318	336	22	has	have	VERB
ftr-318	336	23	147	147	NUM
ftr-318	336	24	and	and	CCONJ
ftr-318	336	25	b	b	NOUN
ftr-318	336	26	has	have	VERB
ftr-318	336	27	51	51	NUM
ftr-318	336	28	.	.	PUNCT
ftr-318	337	1	in	in	ADP
ftr-318	337	2	this	this	DET
ftr-318	337	3	case	case	NOUN
ftr-318	337	4	,	,	PUNCT
ftr-318	337	5	he	he	PRON
ftr-318	337	6	is	be	AUX
ftr-318	337	7	not	not	PART
ftr-318	337	8	violated	violate	VERB
ftr-318	337	9	although	although	SCONJ
ftr-318	337	10	the	the	DET
ftr-318	337	11	disparity	disparity	NOUN
ftr-318	337	12	between	between	ADP
ftr-318	337	13	the	the	DET
ftr-318	337	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-318	337	15	income	income	NOUN
ftr-318	337	16	has	have	AUX
ftr-318	337	17	increased	increase	VERB
ftr-318	337	18	significantly	significantly	ADV
ftr-318	337	19	.	.	PUNCT
ftr-318	338	1	thus	thus	ADV
ftr-318	338	2	,	,	PUNCT
ftr-318	338	3	consistent	consistent	ADJ
ftr-318	338	4	with	with	ADP
ftr-318	338	5	kaplow	kaplow	NOUN
ftr-318	338	6	i	i	PROPN
ftr-318	338	7	and	and	CCONJ
ftr-318	338	8	m	m	PROPN
ftr-318	338	9	-	-	PUNCT
ftr-318	338	10	r	r	NOUN
ftr-318	338	11	,	,	PUNCT
ftr-318	338	12	we	we	PRON
ftr-318	338	13	would	would	AUX
ftr-318	338	14	conclude	conclude	VERB
ftr-318	338	15	that	that	SCONJ
ftr-318	338	16	a	a	DET
ftr-318	338	17	meaningful	meaningful	ADJ
ftr-318	338	18	application	application	NOUN
ftr-318	338	19	of	of	ADP
ftr-318	338	20	he	he	PRON
ftr-318	338	21	here	here	ADV
ftr-318	338	22	is	be	AUX
ftr-318	338	23	essentially	essentially	ADV
ftr-318	338	24	ve	ve	VERB
ftr-318	338	25	,	,	PUNCT
ftr-318	338	26	and	and	CCONJ
ftr-318	338	27	in	in	ADP
ftr-318	338	28	any	any	DET
ftr-318	338	29	event	event	NOUN
ftr-318	338	30	is	be	AUX
ftr-318	338	31	literally	literally	ADV
ftr-318	338	32	only	only	ADV
ftr-318	338	33	about	about	ADP
ftr-318	338	34	those	those	PRON
ftr-318	338	35	who	who	PRON
ftr-318	338	36	are	be	AUX
ftr-318	338	37	exactly	exactly	ADV
ftr-318	338	38	equal	equal	ADJ
ftr-318	338	39	under	under	ADP
ftr-318	338	40	the	the	DET
ftr-318	338	41	existing	exist	VERB
ftr-318	338	42	concept	concept	NOUN
ftr-318	338	43	of	of	ADP
ftr-318	338	44	ve	ve	PROPN
ftr-318	338	45	.	.	PROPN
ftr-318	339	1	second	second	ADJ
ftr-318	339	2	,	,	PUNCT
ftr-318	339	3	the	the	DET
ftr-318	339	4	initial	initial	ADJ
ftr-318	339	5	concept	concept	NOUN
ftr-318	339	6	of	of	ADP
ftr-318	339	7	the	the	DET
ftr-318	339	8	pre	pre	ADJ
ftr-318	339	9	-	-	ADJ
ftr-318	339	10	tax	tax	ADJ
ftr-318	339	11	ranking	ranking	NOUN
ftr-318	339	12	of	of	ADP
ftr-318	339	13	taxpayers	taxpayer	NOUN
ftr-318	339	14	(	(	PUNCT
ftr-318	339	15	which	which	PRON
ftr-318	339	16	galle	galle	PROPN
ftr-318	339	17	argues	argue	VERB
ftr-318	339	18	he	he	PRON
ftr-318	339	19	guides	guide	VERB
ftr-318	339	20	us	we	PRON
ftr-318	339	21	to	to	PART
ftr-318	339	22	protect	protect	VERB
ftr-318	339	23	)	)	PUNCT
ftr-318	339	24	implies	imply	VERB
ftr-318	339	25	that	that	SCONJ
ftr-318	339	26	we	we	PRON
ftr-318	339	27	know	know	VERB
ftr-318	339	28	what	what	PRON
ftr-318	339	29	to	to	PART
ftr-318	339	30	count	count	VERB
ftr-318	339	31	—	—	PUNCT
ftr-318	339	32	what	what	DET
ftr-318	339	33	goods	good	NOUN
ftr-318	339	34	,	,	PUNCT
ftr-318	339	35	services	service	NOUN
ftr-318	339	36	,	,	PUNCT
ftr-318	339	37	and	and	CCONJ
ftr-318	339	38	benefits	benefit	NOUN
ftr-318	339	39	are	be	AUX
ftr-318	339	40	relevant	relevant	ADJ
ftr-318	339	41	for	for	ADP
ftr-318	339	42	determining	determine	VERB
ftr-318	339	43	the	the	DET
ftr-318	339	44	ranking	ranking	NOUN
ftr-318	339	45	.	.	PUNCT
ftr-318	340	1	but	but	CCONJ
ftr-318	340	2	to	to	PART
ftr-318	340	3	have	have	VERB
ftr-318	340	4	a	a	DET
ftr-318	340	5	ranking	ranking	NOUN
ftr-318	340	6	,	,	PUNCT
ftr-318	340	7	we	we	PRON
ftr-318	340	8	must	must	AUX
ftr-318	340	9	already	already	ADV
ftr-318	340	10	have	have	VERB
ftr-318	340	11	in	in	ADP
ftr-318	340	12	place	place	NOUN
ftr-318	340	13	a	a	DET
ftr-318	340	14	concept	concept	NOUN
ftr-318	340	15	of	of	ADP
ftr-318	340	16	ve	ve	VERB
ftr-318	340	17	to	to	PART
ftr-318	340	18	define	define	VERB
ftr-318	340	19	what	what	PRON
ftr-318	340	20	should	should	AUX
ftr-318	340	21	be	be	AUX
ftr-318	340	22	counted	count	VERB
ftr-318	340	23	(	(	PUNCT
ftr-318	340	24	i.e.	i.e.	X
ftr-318	340	25	to	to	PART
ftr-318	340	26	define	define	VERB
ftr-318	340	27	the	the	DET
ftr-318	340	28	tax	tax	NOUN
ftr-318	340	29	base	base	NOUN
ftr-318	340	30	)	)	PUNCT
ftr-318	340	31	.	.	PUNCT
ftr-318	341	1	this	this	DET
ftr-318	341	2	observation	observation	NOUN
ftr-318	341	3	alone	alone	ADV
ftr-318	341	4	is	be	AUX
ftr-318	341	5	not	not	PART
ftr-318	341	6	inconsistent	inconsistent	ADJ
ftr-318	341	7	with	with	ADP
ftr-318	341	8	galle‘s	galle‘s	NOUN
ftr-318	341	9	argument	argument	NOUN
ftr-318	341	10	,	,	PUNCT
ftr-318	341	11	but	but	CCONJ
ftr-318	341	12	explicitly	explicitly	ADV
ftr-318	341	13	acknowledging	acknowledge	VERB
ftr-318	341	14	this	this	DET
ftr-318	341	15	point	point	NOUN
ftr-318	341	16	helps	helps	AUX
ftr-318	341	17	clarify	clarify	VERB
ftr-318	341	18	precisely	precisely	ADV
ftr-318	341	19	what	what	PRON
ftr-318	341	20	galle	galle	PROPN
ftr-318	341	21	is	be	AUX
ftr-318	341	22	claiming	claim	VERB
ftr-318	341	23	.	.	PUNCT
ftr-318	342	1	in	in	ADP
ftr-318	342	2	urging	urge	VERB
ftr-318	342	3	that	that	SCONJ
ftr-318	342	4	tax	tax	NOUN
ftr-318	342	5	reform	reform	NOUN
ftr-318	342	6	be	be	AUX
ftr-318	342	7	particularly	particularly	ADV
ftr-318	342	8	attentive	attentive	ADJ
ftr-318	342	9	to	to	ADP
ftr-318	342	10	existing	exist	VERB
ftr-318	342	11	rankings	ranking	NOUN
ftr-318	342	12	he	he	PRON
ftr-318	342	13	envisions	envision	VERB
ftr-318	342	14	that	that	SCONJ
ftr-318	342	15	in	in	ADP
ftr-318	342	16	this	this	DET
ftr-318	342	17	moment	moment	NOUN
ftr-318	342	18	before	before	ADP
ftr-318	342	19	tax	tax	NOUN
ftr-318	342	20	reform	reform	NOUN
ftr-318	342	21	there	there	PRON
ftr-318	342	22	are	be	VERB
ftr-318	342	23	in	in	ADP
ftr-318	342	24	place	place	NOUN
ftr-318	342	25	both	both	DET
ftr-318	342	26	rules	rule	NOUN
ftr-318	342	27	implementing	implement	VERB
ftr-318	342	28	a	a	DET
ftr-318	342	29	concept	concept	NOUN
ftr-318	342	30	of	of	ADP
ftr-318	342	31	ve	ve	PROPN
ftr-318	342	32	(	(	PUNCT
ftr-318	342	33	which	which	PRON
ftr-318	342	34	defines	define	VERB
ftr-318	342	35	the	the	DET
ftr-318	342	36	tax	tax	NOUN
ftr-318	342	37	base	base	NOUN
ftr-318	342	38	and	and	CCONJ
ftr-318	342	39	tax	tax	NOUN
ftr-318	342	40	burden	burden	NOUN
ftr-318	342	41	)	)	PUNCT
ftr-318	342	42	and	and	CCONJ
ftr-318	342	43	some	some	DET
ftr-318	342	44	non	non	ADJ
ftr-318	342	45	-	-	ADJ
ftr-318	342	46	tax	tax	ADJ
ftr-318	342	47	legislation	legislation	NOUN
ftr-318	342	48	that	that	PRON
ftr-318	342	49	together	together	ADV
ftr-318	342	50	result	result	VERB
ftr-318	342	51	in	in	ADP
ftr-318	342	52	a	a	DET
ftr-318	342	53	―pre	―pre	NOUN
ftr-318	342	54	-	-	PUNCT
ftr-318	342	55	tax	tax	NOUN
ftr-318	342	56	reform‖	reform‖	PROPN
ftr-318	342	57	ordering	ordering	NOUN
ftr-318	342	58	of	of	ADP
ftr-318	342	59	taxpayers	taxpayer	NOUN
ftr-318	342	60	.	.	PUNCT
ftr-318	343	1	it	it	PRON
ftr-318	343	2	is	be	AUX
ftr-318	343	3	really	really	ADV
ftr-318	343	4	the	the	DET
ftr-318	343	5	net	net	ADJ
ftr-318	343	6	result	result	NOUN
ftr-318	343	7	(	(	PUNCT
ftr-318	343	8	i.e.	i.e.	X
ftr-318	343	9	ordering	ordering	NOUN
ftr-318	343	10	of	of	ADP
ftr-318	343	11	taxpayers	taxpayer	NOUN
ftr-318	343	12	by	by	ADP
ftr-318	343	13	income	income	NOUN
ftr-318	343	14	)	)	PUNCT
ftr-318	343	15	of	of	ADP
ftr-318	343	16	the	the	DET
ftr-318	343	17	existing	exist	VERB
ftr-318	343	18	tax	tax	NOUN
ftr-318	343	19	and	and	CCONJ
ftr-318	343	20	non	non	ADJ
ftr-318	343	21	-	-	ADJ
ftr-318	343	22	tax	tax	ADJ
ftr-318	343	23	legislation	legislation	NOUN
ftr-318	343	24	combined	combine	VERB
ftr-318	343	25	that	that	SCONJ
ftr-318	343	26	galle	galle	PROPN
ftr-318	343	27	urges	urge	VERB
ftr-318	343	28	be	be	AUX
ftr-318	343	29	protected	protect	VERB
ftr-318	343	30	,	,	PUNCT
ftr-318	343	31	given	give	VERB
ftr-318	343	32	his	his	PRON
ftr-318	343	33	attention	attention	NOUN
ftr-318	343	34	is	be	AUX
ftr-318	343	35	on	on	ADP
ftr-318	343	36	tax	tax	NOUN
ftr-318	343	37	reform	reform	NOUN
ftr-318	343	38	.	.	PUNCT
ftr-318	344	1	50	50	NUM
ftr-318	344	2	thus	thus	ADV
ftr-318	344	3	,	,	PUNCT
ftr-318	344	4	galle‘s	galle‘s	VERB
ftr-318	344	5	he	he	PRON
ftr-318	344	6	is	be	AUX
ftr-318	344	7	an	an	DET
ftr-318	344	8	assertion	assertion	NOUN
ftr-318	344	9	that	that	SCONJ
ftr-318	344	10	congress	congress	PROPN
ftr-318	344	11	should	should	AUX
ftr-318	344	12	not	not	PART
ftr-318	344	13	change	change	VERB
ftr-318	344	14	its	its	PRON
ftr-318	344	15	ve	ve	NOUN
ftr-318	344	16	over	over	ADP
ftr-318	344	17	time	time	NOUN
ftr-318	344	18	,	,	PUNCT
ftr-318	344	19	at	at	ADP
ftr-318	344	20	least	least	ADJ
ftr-318	344	21	not	not	PART
ftr-318	344	22	to	to	ADP
ftr-318	344	23	the	the	DET
ftr-318	344	24	extent	extent	NOUN
ftr-318	344	25	it	it	PRON
ftr-318	344	26	could	could	AUX
ftr-318	344	27	alter	alter	VERB
ftr-318	344	28	taxpayer	taxpayer	NOUN
ftr-318	344	29	ranking	ranking	NOUN
ftr-318	344	30	.	.	PUNCT
ftr-318	345	1	48	48	NUM
ftr-318	345	2	.	.	PUNCT
ftr-318	346	1	kaplow	kaplow	PROPN
ftr-318	346	2	,	,	PUNCT
ftr-318	346	3	he	he	PRON
ftr-318	346	4	i	i	PROPN
ftr-318	346	5	,	,	PUNCT
ftr-318	346	6	supra	supra	PROPN
ftr-318	346	7	note	note	NOUN
ftr-318	346	8	2	2	NUM
ftr-318	346	9	,	,	PUNCT
ftr-318	346	10	at	at	ADP
ftr-318	346	11	141	141	NUM
ftr-318	346	12	.	.	PUNCT
ftr-318	346	13	49	49	NUM
ftr-318	346	14	.	.	PUNCT
ftr-318	347	1	kaplow	kaplow	PROPN
ftr-318	347	2	,	,	PUNCT
ftr-318	347	3	he	he	PRON
ftr-318	347	4	ii	ii	NOUN
ftr-318	347	5	,	,	PUNCT
ftr-318	347	6	supra	supra	PROPN
ftr-318	347	7	note	note	NOUN
ftr-318	347	8	2	2	NUM
ftr-318	347	9	,	,	PUNCT
ftr-318	347	10	at	at	ADP
ftr-318	347	11	194–95	194–95	NUM
ftr-318	347	12	.	.	PUNCT
ftr-318	348	1	50	50	NUM
ftr-318	348	2	.	.	PUNCT
ftr-318	348	3	use	use	NOUN
ftr-318	348	4	of	of	ADP
ftr-318	348	5	the	the	DET
ftr-318	348	6	phrase	phrase	NOUN
ftr-318	348	7	―pre	―pre	NOUN
ftr-318	348	8	-	-	ADJ
ftr-318	348	9	tax‖	tax‖	VERB
ftr-318	348	10	here	here	ADV
ftr-318	348	11	can	can	AUX
ftr-318	348	12	be	be	AUX
ftr-318	348	13	a	a	DET
ftr-318	348	14	bit	bit	NOUN
ftr-318	348	15	confusing	confusing	ADJ
ftr-318	348	16	.	.	PUNCT
ftr-318	349	1	it	it	PRON
ftr-318	349	2	is	be	AUX
ftr-318	349	3	possible	possible	ADJ
ftr-318	349	4	that	that	SCONJ
ftr-318	349	5	the	the	DET
ftr-318	349	6	world	world	NOUN
ftr-318	349	7	as	as	SCONJ
ftr-318	349	8	it	it	PRON
ftr-318	349	9	looks	look	VERB
ftr-318	349	10	before	before	SCONJ
ftr-318	349	11	tax	tax	NOUN
ftr-318	349	12	reform	reform	NOUN
ftr-318	349	13	produces	produce	VERB
ftr-318	349	14	the	the	DET
ftr-318	349	15	following	follow	VERB
ftr-318	349	16	result	result	NOUN
ftr-318	349	17	:	:	PUNCT
ftr-318	349	18	under	under	ADP
ftr-318	349	19	the	the	DET
ftr-318	349	20	combination	combination	NOUN
ftr-318	349	21	non	non	ADJ
ftr-318	349	22	tax	tax	NOUN
ftr-318	349	23	law	law	NOUN
ftr-318	349	24	and	and	CCONJ
ftr-318	349	25	existing	exist	VERB
ftr-318	349	26	tax	tax	NOUN
ftr-318	349	27	law	law	NOUN
ftr-318	349	28	taken	take	VERB
ftr-318	349	29	together	together	ADV
ftr-318	349	30	,	,	PUNCT
ftr-318	349	31	certain	certain	ADJ
ftr-318	349	32	taxpayers	taxpayer	NOUN
ftr-318	349	33	receive	receive	VERB
ftr-318	349	34	$	$	SYM
ftr-318	349	35	x	x	NOUN
ftr-318	349	36	,	,	PUNCT
ftr-318	349	37	and	and	CCONJ
ftr-318	349	38	others	other	NOUN
ftr-318	349	39	receive	receive	VERB
ftr-318	349	40	$	$	SYM
ftr-318	349	41	x	x	SYM
ftr-318	349	42	+1	+1	PROPN
ftr-318	349	43	.	.	PUNCT
ftr-318	350	1	we	we	PRON
ftr-318	350	2	understand	understand	VERB
ftr-318	350	3	galle	galle	PROPN
ftr-318	350	4	to	to	PART
ftr-318	350	5	say	say	VERB
ftr-318	350	6	that	that	SCONJ
ftr-318	350	7	a	a	DET
ftr-318	350	8	problem	problem	NOUN
ftr-318	350	9	then	then	ADV
ftr-318	350	10	arises	arise	VERB
ftr-318	350	11	if	if	SCONJ
ftr-318	350	12	and	and	CCONJ
ftr-318	350	13	when	when	SCONJ
ftr-318	350	14	congress	congress	PROPN
ftr-318	350	15	later	later	ADV
ftr-318	350	16	seeks	seek	VERB
ftr-318	350	17	to	to	PART
ftr-318	350	18	implement	implement	VERB
ftr-318	350	19	new	new	ADJ
ftr-318	350	20	tax	tax	NOUN
ftr-318	350	21	legislation	legislation	NOUN
ftr-318	350	22	that	that	PRON
ftr-318	350	23	would	would	AUX
ftr-318	350	24	change	change	VERB
ftr-318	350	25	the	the	DET
ftr-318	350	26	net	net	ADJ
ftr-318	350	27	effect	effect	NOUN
ftr-318	350	28	of	of	ADP
ftr-318	350	29	what	what	PRON
ftr-318	350	30	congress	congress	PROPN
ftr-318	350	31	had	have	AUX
ftr-318	350	32	intended	intend	VERB
ftr-318	350	33	,	,	PUNCT
ftr-318	350	34	to	to	ADP
ftr-318	350	35	date	date	NOUN
ftr-318	350	36	,	,	PUNCT
ftr-318	350	37	to	to	PART
ftr-318	350	38	be	be	AUX
ftr-318	350	39	the	the	DET
ftr-318	350	40	ultimate	ultimate	ADJ
ftr-318	350	41	rank	rank	NOUN
ftr-318	350	42	order	order	NOUN
ftr-318	350	43	of	of	ADP
ftr-318	350	44	taxpayers	taxpayer	NOUN
ftr-318	350	45	.	.	PUNCT
ftr-318	351	1	see	see	VERB
ftr-318	351	2	generally	generally	ADV
ftr-318	351	3	,	,	PUNCT
ftr-318	351	4	galle	galle	PROPN
ftr-318	351	5	,	,	PUNCT
ftr-318	351	6	fairness	fairness	NOUN
ftr-318	351	7	,	,	PUNCT
ftr-318	351	8	supra	supra	PROPN
ftr-318	351	9	note	note	NOUN
ftr-318	351	10	40	40	NUM
ftr-318	351	11	,	,	PUNCT
ftr-318	351	12	at	at	ADP
ftr-318	351	13	1346	1346	NUM
ftr-318	351	14	.	.	PUNCT
ftr-318	352	1	150	150	NUM
ftr-318	352	2	florida	florida	PROPN
ftr-318	352	3	tax	tax	NOUN
ftr-318	352	4	review	review	NOUN
ftr-318	352	5	[	[	X
ftr-318	352	6	vol	vol	NOUN
ftr-318	352	7	.	.	PUNCT
ftr-318	353	1	13:3	13:3	NUM
ftr-318	353	2	why	why	SCONJ
ftr-318	353	3	not	not	PART
ftr-318	353	4	change	change	VERB
ftr-318	353	5	ve	ve	NOUN
ftr-318	353	6	?	?	PUNCT
ftr-318	354	1	the	the	DET
ftr-318	354	2	answer	answer	NOUN
ftr-318	354	3	to	to	ADP
ftr-318	354	4	this	this	PRON
ftr-318	354	5	leads	lead	VERB
ftr-318	354	6	to	to	ADP
ftr-318	354	7	our	our	PRON
ftr-318	354	8	third	third	ADJ
ftr-318	354	9	concern	concern	NOUN
ftr-318	354	10	with	with	ADP
ftr-318	354	11	this	this	DET
ftr-318	354	12	articulation	articulation	NOUN
ftr-318	354	13	of	of	ADP
ftr-318	354	14	an	an	DET
ftr-318	354	15	independent	independent	ADJ
ftr-318	354	16	he	he	PRON
ftr-318	354	17	.	.	PUNCT
ftr-318	355	1	the	the	DET
ftr-318	355	2	he	he	PRON
ftr-318	355	3	argument	argument	NOUN
ftr-318	355	4	relies	rely	VERB
ftr-318	355	5	on	on	ADP
ftr-318	355	6	isolating	isolate	VERB
ftr-318	355	7	and	and	CCONJ
ftr-318	355	8	examining	examine	VERB
ftr-318	355	9	only	only	ADV
ftr-318	355	10	the	the	DET
ftr-318	355	11	revenue	revenue	NOUN
ftr-318	355	12	raising	raise	VERB
ftr-318	355	13	function	function	NOUN
ftr-318	355	14	of	of	ADP
ftr-318	355	15	congress	congress	PROPN
ftr-318	355	16	(	(	PUNCT
ftr-318	355	17	because	because	SCONJ
ftr-318	355	18	the	the	DET
ftr-318	355	19	he	he	PRON
ftr-318	355	20	question	question	NOUN
ftr-318	355	21	is	be	AUX
ftr-318	355	22	directed	direct	VERB
ftr-318	355	23	exclusively	exclusively	ADV
ftr-318	355	24	at	at	ADP
ftr-318	355	25	the	the	DET
ftr-318	355	26	tax	tax	NOUN
ftr-318	355	27	burden	burden	NOUN
ftr-318	355	28	assigned	assign	VERB
ftr-318	355	29	to	to	ADP
ftr-318	355	30	a	a	DET
ftr-318	355	31	particular	particular	ADJ
ftr-318	355	32	tax	tax	NOUN
ftr-318	355	33	payer	payer	NOUN
ftr-318	355	34	—	—	PUNCT
ftr-318	355	35	and	and	CCONJ
ftr-318	355	36	not	not	PART
ftr-318	355	37	the	the	DET
ftr-318	355	38	totality	totality	NOUN
ftr-318	355	39	of	of	ADP
ftr-318	355	40	that	that	PRON
ftr-318	355	41	taxpayers	taxpayer	NOUN
ftr-318	355	42	experience	experience	VERB
ftr-318	355	43	with	with	ADP
ftr-318	355	44	the	the	DET
ftr-318	355	45	government	government	NOUN
ftr-318	355	46	)	)	PUNCT
ftr-318	355	47	.	.	PUNCT
ftr-318	356	1	however	however	ADV
ftr-318	356	2	,	,	PUNCT
ftr-318	356	3	in	in	ADP
ftr-318	356	4	reality	reality	NOUN
ftr-318	356	5	there	there	PRON
ftr-318	356	6	are	be	VERB
ftr-318	356	7	no	no	DET
ftr-318	356	8	such	such	ADJ
ftr-318	356	9	constraints	constraint	NOUN
ftr-318	356	10	on	on	ADP
ftr-318	356	11	congress	congress	PROPN
ftr-318	356	12	—	—	PUNCT
ftr-318	356	13	it	it	PRON
ftr-318	356	14	is	be	AUX
ftr-318	356	15	free	free	ADJ
ftr-318	356	16	to	to	PART
ftr-318	356	17	act	act	VERB
ftr-318	356	18	in	in	ADP
ftr-318	356	19	any	any	PRON
ftr-318	356	20	and	and	CCONJ
ftr-318	356	21	all	all	DET
ftr-318	356	22	capacities	capacity	NOUN
ftr-318	356	23	simultaneously	simultaneously	ADV
ftr-318	356	24	—	—	PUNCT
ftr-318	356	25	and	and	CCONJ
ftr-318	356	26	it	it	PRON
ftr-318	356	27	does	do	VERB
ftr-318	356	28	so	so	ADV
ftr-318	356	29	.	.	PUNCT
ftr-318	357	1	legislation	legislation	NOUN
ftr-318	357	2	regularly	regularly	ADV
ftr-318	357	3	reflects	reflect	VERB
ftr-318	357	4	a	a	DET
ftr-318	357	5	mixture	mixture	NOUN
ftr-318	357	6	of	of	ADP
ftr-318	357	7	revenue	revenue	NOUN
ftr-318	357	8	,	,	PUNCT
ftr-318	357	9	redistribution	redistribution	NOUN
ftr-318	357	10	and	and	CCONJ
ftr-318	357	11	non	non	ADJ
ftr-318	357	12	-	-	ADJ
ftr-318	357	13	tax	tax	ADJ
ftr-318	357	14	policy	policy	NOUN
ftr-318	357	15	goals	goal	NOUN
ftr-318	357	16	.	.	PUNCT
ftr-318	358	1	given	give	VERB
ftr-318	358	2	this	this	DET
ftr-318	358	3	observation	observation	NOUN
ftr-318	358	4	,	,	PUNCT
ftr-318	358	5	an	an	DET
ftr-318	358	6	argument	argument	NOUN
ftr-318	358	7	for	for	SCONJ
ftr-318	358	8	he	he	PRON
ftr-318	358	9	grounded	ground	VERB
ftr-318	358	10	in	in	ADP
ftr-318	358	11	only	only	ADV
ftr-318	358	12	the	the	DET
ftr-318	358	13	revenue	revenue	NOUN
ftr-318	358	14	function	function	NOUN
ftr-318	358	15	provides	provide	VERB
ftr-318	358	16	no	no	DET
ftr-318	358	17	discernible	discernible	ADJ
ftr-318	358	18	guidance	guidance	NOUN
ftr-318	358	19	.	.	PUNCT
ftr-318	359	1	moreover	moreover	ADV
ftr-318	359	2	,	,	PUNCT
ftr-318	359	3	it	it	PRON
ftr-318	359	4	begs	beg	VERB
ftr-318	359	5	the	the	DET
ftr-318	359	6	reverse	reverse	ADJ
ftr-318	359	7	question	question	NOUN
ftr-318	359	8	,	,	PUNCT
ftr-318	359	9	―is	―is	VERB
ftr-318	359	10	it	it	PRON
ftr-318	359	11	undesirable	undesirable	ADJ
ftr-318	359	12	for	for	SCONJ
ftr-318	359	13	congress	congress	PROPN
ftr-318	359	14	to	to	PART
ftr-318	359	15	undo	undo	VERB
ftr-318	359	16	existing	exist	VERB
ftr-318	359	17	tax	tax	NOUN
ftr-318	359	18	policy	policy	NOUN
ftr-318	359	19	(	(	PUNCT
ftr-318	359	20	rooted	root	VERB
ftr-318	359	21	in	in	ADP
ftr-318	359	22	its	its	PRON
ftr-318	359	23	redistributed	redistribute	VERB
ftr-318	359	24	and	and	CCONJ
ftr-318	359	25	other	other	ADJ
ftr-318	359	26	policy	policy	NOUN
ftr-318	359	27	goals	goal	NOUN
ftr-318	359	28	)	)	PUNCT
ftr-318	359	29	through	through	ADP
ftr-318	359	30	reforms	reform	NOUN
ftr-318	359	31	outside	outside	ADP
ftr-318	359	32	the	the	DET
ftr-318	359	33	tax	tax	NOUN
ftr-318	359	34	law?‖	law?‖	NOUN
ftr-318	359	35	ultimately	ultimately	ADV
ftr-318	359	36	,	,	PUNCT
ftr-318	359	37	the	the	DET
ftr-318	359	38	decisions	decision	NOUN
ftr-318	359	39	of	of	ADP
ftr-318	359	40	a	a	DET
ftr-318	359	41	later	later	ADJ
ftr-318	359	42	congress	congress	NOUN
ftr-318	359	43	on	on	ADP
ftr-318	359	44	tax	tax	NOUN
ftr-318	359	45	reform	reform	NOUN
ftr-318	359	46	may	may	AUX
ftr-318	359	47	be	be	AUX
ftr-318	359	48	best	well	ADV
ftr-318	359	49	understood	understand	VERB
ftr-318	359	50	as	as	ADP
ftr-318	359	51	part	part	NOUN
ftr-318	359	52	of	of	ADP
ftr-318	359	53	both	both	CCONJ
ftr-318	359	54	the	the	DET
ftr-318	359	55	messy	messy	ADJ
ftr-318	359	56	dynamics	dynamic	NOUN
ftr-318	359	57	of	of	ADP
ftr-318	359	58	the	the	DET
ftr-318	359	59	political	political	ADJ
ftr-318	359	60	process	process	NOUN
ftr-318	359	61	and	and	CCONJ
ftr-318	359	62	the	the	DET
ftr-318	359	63	smoothing	smooth	VERB
ftr-318	359	64	process	process	NOUN
ftr-318	359	65	of	of	ADP
ftr-318	359	66	the	the	DET
ftr-318	359	67	republican	republican	ADJ
ftr-318	359	68	form	form	NOUN
ftr-318	359	69	of	of	ADP
ftr-318	359	70	government	government	NOUN
ftr-318	359	71	in	in	ADP
ftr-318	359	72	which	which	PRON
ftr-318	359	73	power	power	NOUN
ftr-318	359	74	shifts	shift	NOUN
ftr-318	359	75	are	be	AUX
ftr-318	359	76	meant	mean	VERB
ftr-318	359	77	to	to	PART
ftr-318	359	78	occur	occur	VERB
ftr-318	359	79	gradually	gradually	ADV
ftr-318	359	80	through	through	ADP
ftr-318	359	81	the	the	DET
ftr-318	359	82	different	different	ADJ
ftr-318	359	83	and	and	CCONJ
ftr-318	359	84	overlapping	overlap	VERB
ftr-318	359	85	electoral	electoral	ADJ
ftr-318	359	86	schedules	schedule	NOUN
ftr-318	359	87	of	of	ADP
ftr-318	359	88	the	the	DET
ftr-318	359	89	president	president	NOUN
ftr-318	359	90	,	,	PUNCT
ftr-318	359	91	senate	senate	PROPN
ftr-318	359	92	,	,	PUNCT
ftr-318	359	93	and	and	CCONJ
ftr-318	359	94	house	house	NOUN
ftr-318	359	95	of	of	ADP
ftr-318	359	96	representatives	representatives	PROPN
ftr-318	359	97	.	.	PUNCT
ftr-318	360	1	finally	finally	ADV
ftr-318	360	2	,	,	PUNCT
ftr-318	360	3	galle‘s	galle‘s	NOUN
ftr-318	360	4	grounding	grounding	NOUN
ftr-318	360	5	of	of	ADP
ftr-318	360	6	he	he	PRON
ftr-318	360	7	in	in	ADP
ftr-318	360	8	an	an	DET
ftr-318	360	9	efficiency	efficiency	NOUN
ftr-318	360	10	analysis	analysis	NOUN
ftr-318	360	11	—	—	PUNCT
ftr-318	360	12	suggesting	suggest	VERB
ftr-318	360	13	costs	cost	NOUN
ftr-318	360	14	savings	saving	NOUN
ftr-318	360	15	can	can	AUX
ftr-318	360	16	be	be	AUX
ftr-318	360	17	generated	generate	VERB
ftr-318	360	18	by	by	ADP
ftr-318	360	19	assuming	assume	VERB
ftr-318	360	20	the	the	DET
ftr-318	360	21	fairness	fairness	NOUN
ftr-318	360	22	of	of	ADP
ftr-318	360	23	existing	exist	VERB
ftr-318	360	24	distributions	distribution	NOUN
ftr-318	360	25	and	and	CCONJ
ftr-318	360	26	not	not	PART
ftr-318	360	27	engaging	engage	VERB
ftr-318	360	28	in	in	ADP
ftr-318	360	29	additional	additional	ADJ
ftr-318	360	30	tax	tax	NOUN
ftr-318	360	31	reform	reform	NOUN
ftr-318	360	32	—	—	PUNCT
ftr-318	360	33	joins	join	VERB
ftr-318	360	34	an	an	DET
ftr-318	360	35	active	active	ADJ
ftr-318	360	36	dialogue	dialogue	NOUN
ftr-318	360	37	regarding	regard	VERB
ftr-318	360	38	legislative	legislative	ADJ
ftr-318	360	39	process	process	NOUN
ftr-318	360	40	and	and	CCONJ
ftr-318	360	41	efficiency	efficiency	NOUN
ftr-318	360	42	.	.	PUNCT
ftr-318	361	1	but	but	CCONJ
ftr-318	361	2	as	as	ADP
ftr-318	361	3	with	with	ADP
ftr-318	361	4	other	other	ADJ
ftr-318	361	5	efforts	effort	NOUN
ftr-318	361	6	described	describe	VERB
ftr-318	361	7	earlier	early	ADV
ftr-318	361	8	to	to	PART
ftr-318	361	9	secure	secure	VERB
ftr-318	361	10	a	a	DET
ftr-318	361	11	distinct	distinct	ADJ
ftr-318	361	12	place	place	NOUN
ftr-318	361	13	for	for	ADP
ftr-318	361	14	he	he	PRON
ftr-318	361	15	,	,	PUNCT
ftr-318	361	16	we	we	PRON
ftr-318	361	17	do	do	AUX
ftr-318	361	18	not	not	PART
ftr-318	361	19	consider	consider	VERB
ftr-318	361	20	this	this	PRON
ftr-318	361	21	an	an	DET
ftr-318	361	22	example	example	NOUN
ftr-318	361	23	of	of	ADP
ftr-318	361	24	he	he	PRON
ftr-318	361	25	used	use	VERB
ftr-318	361	26	to	to	PART
ftr-318	361	27	prescribe	prescribe	VERB
ftr-318	361	28	a	a	DET
ftr-318	361	29	self	self	NOUN
ftr-318	361	30	-	-	PUNCT
ftr-318	361	31	contained	contain	VERB
ftr-318	361	32	notion	notion	NOUN
ftr-318	361	33	of	of	ADP
ftr-318	361	34	fairness	fairness	NOUN
ftr-318	361	35	for	for	ADP
ftr-318	361	36	taxpayers	taxpayer	NOUN
ftr-318	361	37	.	.	PUNCT
ftr-318	362	1	rather	rather	ADV
ftr-318	362	2	,	,	PUNCT
ftr-318	362	3	it	it	PRON
ftr-318	362	4	is	be	AUX
ftr-318	362	5	use	use	NOUN
ftr-318	362	6	of	of	ADP
ftr-318	362	7	he	he	PRON
ftr-318	362	8	terminology	terminology	NOUN
ftr-318	362	9	in	in	ADP
ftr-318	362	10	a	a	DET
ftr-318	362	11	different	different	ADJ
ftr-318	362	12	conversation	conversation	NOUN
ftr-318	362	13	about	about	ADP
ftr-318	362	14	efficiency	efficiency	NOUN
ftr-318	362	15	-	-	PUNCT
ftr-318	362	16	based	base	VERB
ftr-318	362	17	assessments	assessment	NOUN
ftr-318	362	18	of	of	ADP
ftr-318	362	19	the	the	DET
ftr-318	362	20	legislative	legislative	ADJ
ftr-318	362	21	process	process	NOUN
ftr-318	362	22	.	.	PUNCT
ftr-318	363	1	by	by	ADP
ftr-318	363	2	introducing	introduce	VERB
ftr-318	363	3	the	the	DET
ftr-318	363	4	concept	concept	NOUN
ftr-318	363	5	of	of	ADP
ftr-318	363	6	efficiency	efficiency	NOUN
ftr-318	363	7	as	as	ADP
ftr-318	363	8	a	a	DET
ftr-318	363	9	method	method	NOUN
ftr-318	363	10	to	to	PART
ftr-318	363	11	evaluate	evaluate	VERB
ftr-318	363	12	that	that	DET
ftr-318	363	13	process	process	NOUN
ftr-318	363	14	,	,	PUNCT
ftr-318	363	15	galle	galle	PROPN
ftr-318	363	16	is	be	AUX
ftr-318	363	17	appealing	appeal	VERB
ftr-318	363	18	to	to	ADP
ftr-318	363	19	a	a	DET
ftr-318	363	20	different	different	ADJ
ftr-318	363	21	form	form	NOUN
ftr-318	363	22	of	of	ADP
ftr-318	363	23	distributive	distributive	ADJ
ftr-318	363	24	justice	justice	NOUN
ftr-318	363	25	in	in	ADP
ftr-318	363	26	order	order	NOUN
ftr-318	363	27	to	to	PART
ftr-318	363	28	add	add	VERB
ftr-318	363	29	content	content	NOUN
ftr-318	363	30	to	to	ADP
ftr-318	363	31	he	he	PRON
ftr-318	363	32	.	.	PUNCT
ftr-318	364	1	while	while	SCONJ
ftr-318	364	2	we	we	PRON
ftr-318	364	3	disagree	disagree	VERB
ftr-318	364	4	with	with	ADP
ftr-318	364	5	galle‘s	galle‘s	NOUN
ftr-318	364	6	defense	defense	NOUN
ftr-318	364	7	of	of	ADP
ftr-318	364	8	he	he	PRON
ftr-318	364	9	,	,	PUNCT
ftr-318	364	10	we	we	PRON
ftr-318	364	11	think	think	VERB
ftr-318	364	12	that	that	SCONJ
ftr-318	364	13	he	he	PRON
ftr-318	364	14	has	have	AUX
ftr-318	364	15	insightfully	insightfully	ADV
ftr-318	364	16	pointed	point	VERB
ftr-318	364	17	future	future	ADJ
ftr-318	364	18	debate	debate	NOUN
ftr-318	364	19	about	about	ADP
ftr-318	364	20	he	he	PRON
ftr-318	364	21	in	in	ADP
ftr-318	364	22	the	the	DET
ftr-318	364	23	correct	correct	ADJ
ftr-318	364	24	direction	direction	NOUN
ftr-318	364	25	—	—	PUNCT
ftr-318	364	26	one	one	NOUN
ftr-318	364	27	that	that	PRON
ftr-318	364	28	connects	connect	VERB
ftr-318	364	29	the	the	DET
ftr-318	364	30	persistence	persistence	NOUN
ftr-318	364	31	of	of	ADP
ftr-318	364	32	he	he	PRON
ftr-318	364	33	to	to	ADP
ftr-318	364	34	the	the	DET
ftr-318	364	35	underlying	underlie	VERB
ftr-318	364	36	theme	theme	NOUN
ftr-318	364	37	of	of	ADP
ftr-318	364	38	equality	equality	NOUN
ftr-318	364	39	among	among	ADP
ftr-318	364	40	citizens	citizen	NOUN
ftr-318	364	41	and	and	CCONJ
ftr-318	364	42	the	the	DET
ftr-318	364	43	expectation	expectation	NOUN
ftr-318	364	44	that	that	SCONJ
ftr-318	364	45	the	the	DET
ftr-318	364	46	government	government	NOUN
ftr-318	364	47	only	only	ADV
ftr-318	364	48	make	make	VERB
ftr-318	364	49	changes	change	NOUN
ftr-318	364	50	based	base	VERB
ftr-318	364	51	on	on	ADP
ftr-318	364	52	careful	careful	ADJ
ftr-318	364	53	consideration	consideration	NOUN
ftr-318	364	54	and	and	CCONJ
ftr-318	364	55	articulated	articulated	ADJ
ftr-318	364	56	reasoning	reasoning	NOUN
ftr-318	364	57	.	.	PUNCT
ftr-318	365	1	he	he	PRON
ftr-318	365	2	refuses	refuse	VERB
ftr-318	365	3	to	to	PART
ftr-318	365	4	perish	perish	VERB
ftr-318	365	5	because	because	SCONJ
ftr-318	365	6	it	it	PRON
ftr-318	365	7	represents	represent	VERB
ftr-318	365	8	a	a	DET
ftr-318	365	9	presumption	presumption	NOUN
ftr-318	365	10	for	for	ADP
ftr-318	365	11	equal	equal	ADJ
ftr-318	365	12	treatment	treatment	NOUN
ftr-318	365	13	under	under	ADP
ftr-318	365	14	the	the	DET
ftr-318	365	15	laws	law	NOUN
ftr-318	365	16	of	of	ADP
ftr-318	365	17	an	an	DET
ftr-318	365	18	egalitarian	egalitarian	ADJ
ftr-318	365	19	society	society	NOUN
ftr-318	365	20	.	.	PUNCT
ftr-318	366	1	in	in	ADP
ftr-318	366	2	a	a	DET
ftr-318	366	3	related	related	ADJ
ftr-318	366	4	area	area	NOUN
ftr-318	366	5	,	,	PUNCT
ftr-318	366	6	a	a	DET
ftr-318	366	7	debate	debate	NOUN
ftr-318	366	8	about	about	ADP
ftr-318	366	9	whether	whether	SCONJ
ftr-318	366	10	equality	equality	NOUN
ftr-318	366	11	is	be	AUX
ftr-318	366	12	an	an	DET
ftr-318	366	13	empty	empty	ADJ
ftr-318	366	14	concept	concept	NOUN
ftr-318	366	15	in	in	ADP
ftr-318	366	16	the	the	DET
ftr-318	366	17	context	context	NOUN
ftr-318	366	18	of	of	ADP
ftr-318	366	19	the	the	DET
ftr-318	366	20	constitution	constitution	NOUN
ftr-318	366	21	has	have	AUX
ftr-318	366	22	occurred	occur	VERB
ftr-318	366	23	.	.	PUNCT
ftr-318	367	1	51	51	NUM
ftr-318	367	2	surprising	surprising	ADJ
ftr-318	367	3	agreement	agreement	NOUN
ftr-318	367	4	exists	exist	VERB
ftr-318	367	5	between	between	ADP
ftr-318	367	6	those	those	PRON
ftr-318	367	7	who	who	PRON
ftr-318	367	8	view	view	VERB
ftr-318	367	9	equality	equality	NOUN
ftr-318	367	10	as	as	ADP
ftr-318	367	11	an	an	DET
ftr-318	367	12	empty	empty	ADJ
ftr-318	367	13	concept	concept	NOUN
ftr-318	367	14	and	and	CCONJ
ftr-318	367	15	those	those	PRON
ftr-318	367	16	who	who	PRON
ftr-318	367	17	do	do	VERB
ftr-318	367	18	not	not	PART
ftr-318	367	19	that	that	SCONJ
ftr-318	367	20	the	the	DET
ftr-318	367	21	government	government	NOUN
ftr-318	367	22	should	should	AUX
ftr-318	367	23	be	be	AUX
ftr-318	367	24	required	require	VERB
ftr-318	367	25	to	to	PART
ftr-318	367	26	act	act	VERB
ftr-318	367	27	for	for	ADP
ftr-318	367	28	appropriate	appropriate	ADJ
ftr-318	367	29	reasons	reason	NOUN
ftr-318	367	30	.	.	PUNCT
ftr-318	368	1	that	that	PRON
ftr-318	368	2	is	be	AUX
ftr-318	368	3	,	,	PUNCT
ftr-318	368	4	even	even	ADV
ftr-318	368	5	those	those	PRON
ftr-318	368	6	who	who	PRON
ftr-318	368	7	argue	argue	VERB
ftr-318	368	8	that	that	SCONJ
ftr-318	368	9	equality	equality	NOUN
ftr-318	368	10	is	be	AUX
ftr-318	368	11	an	an	DET
ftr-318	368	12	51	51	NUM
ftr-318	368	13	.	.	PUNCT
ftr-318	369	1	see	see	VERB
ftr-318	369	2	,	,	PUNCT
ftr-318	369	3	e.g.	e.g.	ADV
ftr-318	369	4	,	,	PUNCT
ftr-318	369	5	westen	westen	VERB
ftr-318	369	6	,	,	PUNCT
ftr-318	369	7	supra	supra	PROPN
ftr-318	369	8	note	note	NOUN
ftr-318	369	9	23	23	NUM
ftr-318	369	10	at	at	ADP
ftr-318	369	11	547–48	547–48	NUM
ftr-318	369	12	;	;	PUNCT
ftr-318	369	13	see	see	VERB
ftr-318	369	14	also	also	ADV
ftr-318	369	15	,	,	PUNCT
ftr-318	369	16	e.g.	e.g.	ADV
ftr-318	369	17	,	,	PUNCT
ftr-318	369	18	burton	burton	PROPN
ftr-318	369	19	,	,	PUNCT
ftr-318	369	20	supra	supra	PROPN
ftr-318	369	21	note	note	PROPN
ftr-318	369	22	23	23	NUM
ftr-318	369	23	;	;	PUNCT
ftr-318	370	1	chemerinsky	chemerinsky	NOUN
ftr-318	370	2	,	,	PUNCT
ftr-318	370	3	supra	supra	PROPN
ftr-318	370	4	note	note	PROPN
ftr-318	370	5	23	23	NUM
ftr-318	370	6	;	;	PUNCT
ftr-318	370	7	greenawalt	greenawalt	NOUN
ftr-318	370	8	,	,	PUNCT
ftr-318	370	9	supra	supra	PROPN
ftr-318	370	10	note	note	PROPN
ftr-318	370	11	23	23	NUM
ftr-318	370	12	;	;	PUNCT
ftr-318	370	13	karst	karst	PROPN
ftr-318	370	14	,	,	PUNCT
ftr-318	370	15	supra	supra	PROPN
ftr-318	370	16	note	note	NOUN
ftr-318	370	17	23	23	NUM
ftr-318	370	18	.	.	PUNCT
ftr-318	371	1	2012	2012	NUM
ftr-318	371	2	]	]	X
ftr-318	371	3	horizontal	horizontal	ADJ
ftr-318	371	4	equity	equity	NOUN
ftr-318	371	5	revisited	revisit	VERB
ftr-318	371	6	151	151	NUM
ftr-318	371	7	empty	empty	ADJ
ftr-318	371	8	concept	concept	NOUN
ftr-318	371	9	agree	agree	VERB
ftr-318	371	10	that	that	SCONJ
ftr-318	371	11	persons	person	NOUN
ftr-318	371	12	should	should	AUX
ftr-318	371	13	be	be	AUX
ftr-318	371	14	protected	protect	VERB
ftr-318	371	15	from	from	ADP
ftr-318	371	16	government	government	NOUN
ftr-318	371	17	acting	act	VERB
ftr-318	371	18	for	for	ADP
ftr-318	371	19	the	the	DET
ftr-318	371	20	wrong	wrong	ADJ
ftr-318	371	21	reason	reason	NOUN
ftr-318	371	22	.	.	PUNCT
ftr-318	372	1	52	52	NUM
ftr-318	372	2	for	for	ADP
ftr-318	372	3	example	example	NOUN
ftr-318	372	4	,	,	PUNCT
ftr-318	372	5	christopher	christopher	PROPN
ftr-318	372	6	peters	peters	PROPN
ftr-318	372	7	has	have	AUX
ftr-318	372	8	argued	argue	VERB
ftr-318	372	9	that	that	SCONJ
ftr-318	372	10	the	the	DET
ftr-318	372	11	case	case	NOUN
ftr-318	372	12	of	of	ADP
ftr-318	372	13	yick	yick	PROPN
ftr-318	372	14	wo	will	AUX
ftr-318	372	15	v.	v.	PROPN
ftr-318	372	16	hopkins	hopkin	NOUN
ftr-318	372	17	,	,	PUNCT
ftr-318	372	18	53	53	NUM
ftr-318	372	19	in	in	ADP
ftr-318	372	20	which	which	PRON
ftr-318	372	21	the	the	DET
ftr-318	372	22	plaintiff	plaintiff	NOUN
ftr-318	372	23	was	be	AUX
ftr-318	372	24	denied	deny	VERB
ftr-318	372	25	a	a	DET
ftr-318	372	26	laundry	laundry	ADJ
ftr-318	372	27	license	license	NOUN
ftr-318	372	28	because	because	SCONJ
ftr-318	372	29	of	of	ADP
ftr-318	372	30	his	his	PRON
ftr-318	372	31	race	race	NOUN
ftr-318	372	32	,	,	PUNCT
ftr-318	372	33	should	should	AUX
ftr-318	372	34	not	not	PART
ftr-318	372	35	be	be	AUX
ftr-318	372	36	viewed	view	VERB
ftr-318	372	37	as	as	ADP
ftr-318	372	38	requiring	require	VERB
ftr-318	372	39	equality	equality	NOUN
ftr-318	372	40	of	of	ADP
ftr-318	372	41	treatment	treatment	NOUN
ftr-318	372	42	,	,	PUNCT
ftr-318	372	43	but	but	CCONJ
ftr-318	372	44	rather	rather	ADV
ftr-318	372	45	requiring	require	VERB
ftr-318	372	46	that	that	SCONJ
ftr-318	372	47	the	the	DET
ftr-318	372	48	government	government	NOUN
ftr-318	372	49	correctly	correctly	ADV
ftr-318	372	50	apply	apply	VERB
ftr-318	372	51	a	a	DET
ftr-318	372	52	substantive	substantive	ADJ
ftr-318	372	53	rule	rule	NOUN
ftr-318	372	54	that	that	SCONJ
ftr-318	372	55	privileges	privilege	NOUN
ftr-318	372	56	should	should	AUX
ftr-318	372	57	not	not	PART
ftr-318	372	58	be	be	AUX
ftr-318	372	59	granted	grant	VERB
ftr-318	372	60	or	or	CCONJ
ftr-318	372	61	denied	deny	VERB
ftr-318	372	62	based	base	VERB
ftr-318	372	63	on	on	ADP
ftr-318	372	64	race	race	NOUN
ftr-318	372	65	or	or	CCONJ
ftr-318	372	66	ethnicity	ethnicity	NOUN
ftr-318	372	67	.	.	PUNCT
ftr-318	373	1	peters	peters	PROPN
ftr-318	373	2	asserts	assert	VERB
ftr-318	373	3	that	that	SCONJ
ftr-318	373	4	equality	equality	NOUN
ftr-318	373	5	is	be	AUX
ftr-318	373	6	empty	empty	ADJ
ftr-318	373	7	because	because	SCONJ
ftr-318	373	8	it	it	PRON
ftr-318	373	9	requires	require	VERB
ftr-318	373	10	one	one	NUM
ftr-318	373	11	to	to	PART
ftr-318	373	12	look	look	VERB
ftr-318	373	13	to	to	ADP
ftr-318	373	14	an	an	DET
ftr-318	373	15	underlying	underlie	VERB
ftr-318	373	16	substantive	substantive	ADJ
ftr-318	373	17	rule	rule	NOUN
ftr-318	373	18	,	,	PUNCT
ftr-318	373	19	but	but	CCONJ
ftr-318	373	20	once	once	ADV
ftr-318	373	21	the	the	DET
ftr-318	373	22	substantive	substantive	ADJ
ftr-318	373	23	rule	rule	NOUN
ftr-318	373	24	is	be	AUX
ftr-318	373	25	identified	identify	VERB
ftr-318	373	26	(	(	PUNCT
ftr-318	373	27	race	race	NOUN
ftr-318	373	28	is	be	AUX
ftr-318	373	29	irrelevant	irrelevant	ADJ
ftr-318	373	30	)	)	PUNCT
ftr-318	373	31	the	the	DET
ftr-318	373	32	government	government	NOUN
ftr-318	373	33	must	must	AUX
ftr-318	373	34	correctly	correctly	ADV
ftr-318	373	35	apply	apply	VERB
ftr-318	373	36	such	such	ADJ
ftr-318	373	37	rule	rule	NOUN
ftr-318	373	38	.	.	PUNCT
ftr-318	374	1	similarly	similarly	ADV
ftr-318	374	2	,	,	PUNCT
ftr-318	374	3	kenneth	kenneth	PROPN
ftr-318	374	4	simons	simons	PROPN
ftr-318	374	5	,	,	PUNCT
ftr-318	374	6	an	an	DET
ftr-318	374	7	advocate	advocate	NOUN
ftr-318	374	8	for	for	ADP
ftr-318	374	9	equality	equality	NOUN
ftr-318	374	10	having	have	VERB
ftr-318	374	11	independent	independent	ADJ
ftr-318	374	12	significance	significance	NOUN
ftr-318	374	13	,	,	PUNCT
ftr-318	374	14	argues	argue	VERB
ftr-318	374	15	that	that	SCONJ
ftr-318	374	16	equality	equality	NOUN
ftr-318	374	17	requires	require	VERB
ftr-318	374	18	that	that	SCONJ
ftr-318	374	19	the	the	DET
ftr-318	374	20	government	government	NOUN
ftr-318	374	21	explain	explain	VERB
ftr-318	374	22	why	why	SCONJ
ftr-318	374	23	it	it	PRON
ftr-318	374	24	is	be	AUX
ftr-318	374	25	treating	treat	VERB
ftr-318	374	26	people	people	NOUN
ftr-318	374	27	differently	differently	ADV
ftr-318	374	28	.	.	PUNCT
ftr-318	375	1	54	54	NUM
ftr-318	375	2	he	he	PRON
ftr-318	375	3	states	state	VERB
ftr-318	375	4	that	that	SCONJ
ftr-318	375	5	a	a	DET
ftr-318	375	6	―demand	―demand	NOUN
ftr-318	375	7	for	for	ADP
ftr-318	375	8	reasons	reason	NOUN
ftr-318	375	9	for	for	ADP
ftr-318	375	10	inequality	inequality	NOUN
ftr-318	375	11	is	be	AUX
ftr-318	375	12	one	one	NUM
ftr-318	375	13	important	important	ADJ
ftr-318	375	14	type	type	NOUN
ftr-318	375	15	of	of	ADP
ftr-318	375	16	equality	equality	NOUN
ftr-318	375	17	right	right	ADJ
ftr-318	375	18	.	.	PUNCT
ftr-318	375	19	.	.	PUNCT
ftr-318	375	20	.	.	PUNCT
ftr-318	376	1	.‖	.‖	PROPN
ftr-318	376	2	55	55	NUM
ftr-318	376	3	thus	thus	ADV
ftr-318	376	4	,	,	PUNCT
ftr-318	376	5	there	there	PRON
ftr-318	376	6	is	be	VERB
ftr-318	376	7	surprising	surprising	ADJ
ftr-318	376	8	unanimity	unanimity	NOUN
ftr-318	376	9	for	for	ADP
ftr-318	376	10	a	a	DET
ftr-318	376	11	justificatory	justificatory	NOUN
ftr-318	376	12	role	role	NOUN
ftr-318	376	13	for	for	ADP
ftr-318	376	14	equality	equality	NOUN
ftr-318	376	15	in	in	ADP
ftr-318	376	16	a	a	DET
ftr-318	376	17	different	different	ADJ
ftr-318	376	18	area	area	NOUN
ftr-318	376	19	of	of	ADP
ftr-318	376	20	law	law	NOUN
ftr-318	376	21	.	.	PUNCT
ftr-318	377	1	perhaps	perhaps	ADV
ftr-318	377	2	,	,	PUNCT
ftr-318	377	3	the	the	DET
ftr-318	377	4	lingering	linger	VERB
ftr-318	377	5	(	(	PUNCT
ftr-318	377	6	languishing	languish	VERB
ftr-318	377	7	)	)	PUNCT
ftr-318	377	8	loyalty	loyalty	NOUN
ftr-318	377	9	to	to	ADP
ftr-318	377	10	he	he	PRON
ftr-318	377	11	in	in	ADP
ftr-318	377	12	the	the	DET
ftr-318	377	13	tax	tax	NOUN
ftr-318	377	14	literature	literature	NOUN
ftr-318	377	15	reflects	reflect	VERB
ftr-318	377	16	this	this	DET
ftr-318	377	17	role	role	NOUN
ftr-318	377	18	.	.	PUNCT
ftr-318	378	1	he	he	PRON
ftr-318	378	2	remains	remain	VERB
ftr-318	378	3	in	in	ADP
ftr-318	378	4	our	our	PRON
ftr-318	378	5	collective	collective	ADJ
ftr-318	378	6	tax	tax	NOUN
ftr-318	378	7	consciousness	consciousness	NOUN
ftr-318	378	8	because	because	SCONJ
ftr-318	378	9	in	in	ADP
ftr-318	378	10	a	a	DET
ftr-318	378	11	democratic	democratic	ADJ
ftr-318	378	12	society	society	NOUN
ftr-318	378	13	we	we	PRON
ftr-318	378	14	expect	expect	VERB
ftr-318	378	15	an	an	DET
ftr-318	378	16	explanation	explanation	NOUN
ftr-318	378	17	for	for	ADP
ftr-318	378	18	why	why	SCONJ
ftr-318	378	19	people	people	NOUN
ftr-318	378	20	are	be	AUX
ftr-318	378	21	being	be	AUX
ftr-318	378	22	treated	treat	VERB
ftr-318	378	23	differently	differently	ADV
ftr-318	378	24	.	.	PUNCT
ftr-318	379	1	he	he	PRON
ftr-318	379	2	tells	tell	VERB
ftr-318	379	3	us	we	PRON
ftr-318	379	4	that	that	DET
ftr-318	379	5	government	government	NOUN
ftr-318	379	6	should	should	AUX
ftr-318	379	7	communicate	communicate	VERB
ftr-318	379	8	the	the	DET
ftr-318	379	9	rationale	rationale	NOUN
ftr-318	379	10	for	for	ADP
ftr-318	379	11	different	different	ADJ
ftr-318	379	12	treatment	treatment	NOUN
ftr-318	379	13	;	;	PUNCT
ftr-318	379	14	it	it	PRON
ftr-318	379	15	does	do	AUX
ftr-318	379	16	not	not	PART
ftr-318	379	17	tell	tell	VERB
ftr-318	379	18	us	we	PRON
ftr-318	379	19	what	what	PRON
ftr-318	379	20	that	that	SCONJ
ftr-318	379	21	different	different	ADJ
ftr-318	379	22	treatment	treatment	NOUN
ftr-318	379	23	should	should	AUX
ftr-318	379	24	be	be	AUX
ftr-318	379	25	.	.	PUNCT
ftr-318	380	1	b.	b.	PROPN
ftr-318	380	2	he	he	PRON
ftr-318	380	3	as	as	ADP
ftr-318	380	4	even	even	ADV
ftr-318	380	5	-	-	PUNCT
ftr-318	380	6	handed	handed	ADJ
ftr-318	380	7	enforcement	enforcement	NOUN
ftr-318	380	8	up	up	ADP
ftr-318	380	9	to	to	ADP
ftr-318	380	10	this	this	DET
ftr-318	380	11	point	point	NOUN
ftr-318	380	12	the	the	DET
ftr-318	380	13	strongest	strong	ADJ
ftr-318	380	14	articulation	articulation	NOUN
ftr-318	380	15	of	of	ADP
ftr-318	380	16	an	an	DET
ftr-318	380	17	independent	independent	ADJ
ftr-318	380	18	role	role	NOUN
ftr-318	380	19	for	for	ADP
ftr-318	380	20	he	he	PRON
ftr-318	380	21	is	be	AUX
ftr-318	380	22	a	a	DET
ftr-318	380	23	secondary	secondary	ADJ
ftr-318	380	24	one	one	NOUN
ftr-318	380	25	:	:	PUNCT
ftr-318	380	26	ensuring	ensure	VERB
ftr-318	380	27	that	that	SCONJ
ftr-318	380	28	the	the	DET
ftr-318	380	29	government	government	NOUN
ftr-318	380	30	demonstrates	demonstrate	VERB
ftr-318	380	31	it	it	PRON
ftr-318	380	32	has	have	AUX
ftr-318	380	33	carefully	carefully	ADV
ftr-318	380	34	considered	consider	VERB
ftr-318	380	35	tax	tax	NOUN
ftr-318	380	36	laws	law	NOUN
ftr-318	380	37	that	that	PRON
ftr-318	380	38	produce	produce	VERB
ftr-318	380	39	different	different	ADJ
ftr-318	380	40	taxation	taxation	NOUN
ftr-318	380	41	(	(	PUNCT
ftr-318	380	42	i.e.	i.e.	X
ftr-318	380	43	different	different	ADJ
ftr-318	380	44	tax	tax	NOUN
ftr-318	380	45	bills	bill	NOUN
ftr-318	380	46	)	)	PUNCT
ftr-318	380	47	,	,	PUNCT
ftr-318	380	48	given	give	VERB
ftr-318	380	49	the	the	DET
ftr-318	380	50	broad	broad	ADV
ftr-318	380	51	-	-	PUNCT
ftr-318	380	52	based	base	VERB
ftr-318	380	53	commitment	commitment	NOUN
ftr-318	380	54	to	to	ADP
ftr-318	380	55	equal	equal	ADJ
ftr-318	380	56	treatment	treatment	NOUN
ftr-318	380	57	in	in	ADP
ftr-318	380	58	the	the	DET
ftr-318	380	59	legal	legal	ADJ
ftr-318	380	60	system	system	NOUN
ftr-318	380	61	.	.	PUNCT
ftr-318	381	1	thus	thus	ADV
ftr-318	381	2	,	,	PUNCT
ftr-318	381	3	he	he	PRON
ftr-318	381	4	here	here	ADV
ftr-318	381	5	is	be	AUX
ftr-318	381	6	not	not	PART
ftr-318	381	7	doing	do	VERB
ftr-318	381	8	the	the	DET
ftr-318	381	9	work	work	NOUN
ftr-318	381	10	comparable	comparable	ADJ
ftr-318	381	11	to	to	ADP
ftr-318	381	12	ve	ve	VERB
ftr-318	381	13	,	,	PUNCT
ftr-318	381	14	which	which	PRON
ftr-318	381	15	serves	serve	VERB
ftr-318	381	16	(	(	PUNCT
ftr-318	381	17	albeit	albeit	SCONJ
ftr-318	381	18	indirectly	indirectly	ADV
ftr-318	381	19	)	)	PUNCT
ftr-318	381	20	as	as	ADP
ftr-318	381	21	the	the	DET
ftr-318	381	22	vehicle	vehicle	NOUN
ftr-318	381	23	for	for	ADP
ftr-318	381	24	framing	frame	VERB
ftr-318	381	25	our	our	PRON
ftr-318	381	26	views	view	NOUN
ftr-318	381	27	on	on	ADP
ftr-318	381	28	the	the	DET
ftr-318	381	29	appropriate	appropriate	ADJ
ftr-318	381	30	burden	burden	NOUN
ftr-318	381	31	borne	bear	VERB
ftr-318	381	32	by	by	ADP
ftr-318	381	33	each	each	DET
ftr-318	381	34	taxpayer	taxpayer	NOUN
ftr-318	381	35	.	.	PUNCT
ftr-318	382	1	rather	rather	ADV
ftr-318	382	2	,	,	PUNCT
ftr-318	382	3	he	he	PRON
ftr-318	382	4	should	should	AUX
ftr-318	382	5	be	be	AUX
ftr-318	382	6	seen	see	VERB
ftr-318	382	7	as	as	ADP
ftr-318	382	8	addressing	address	VERB
ftr-318	382	9	another	another	DET
ftr-318	382	10	part	part	NOUN
ftr-318	382	11	of	of	ADP
ftr-318	382	12	the	the	DET
ftr-318	382	13	regime	regime	NOUN
ftr-318	382	14	—	—	PUNCT
ftr-318	382	15	not	not	PART
ftr-318	382	16	the	the	DET
ftr-318	382	17	design	design	NOUN
ftr-318	382	18	of	of	ADP
ftr-318	382	19	the	the	DET
ftr-318	382	20	system	system	NOUN
ftr-318	382	21	,	,	PUNCT
ftr-318	382	22	but	but	CCONJ
ftr-318	382	23	the	the	DET
ftr-318	382	24	process	process	NOUN
ftr-318	382	25	of	of	ADP
ftr-318	382	26	design	design	NOUN
ftr-318	382	27	.	.	PUNCT
ftr-318	383	1	a	a	DET
ftr-318	383	2	careful	careful	ADJ
ftr-318	383	3	review	review	NOUN
ftr-318	383	4	of	of	ADP
ftr-318	383	5	the	the	DET
ftr-318	383	6	proponents	proponent	NOUN
ftr-318	383	7	of	of	ADP
ftr-318	383	8	he	he	PRON
ftr-318	383	9	,	,	PUNCT
ftr-318	383	10	however	however	ADV
ftr-318	383	11	,	,	PUNCT
ftr-318	383	12	reveals	reveal	VERB
ftr-318	383	13	that	that	SCONJ
ftr-318	383	14	many	many	ADJ
ftr-318	383	15	supporters	supporter	NOUN
ftr-318	383	16	of	of	ADP
ftr-318	383	17	he	he	PRON
ftr-318	383	18	draw	draw	VERB
ftr-318	383	19	upon	upon	SCONJ
ftr-318	383	20	a	a	DET
ftr-318	383	21	role	role	NOUN
ftr-318	383	22	for	for	ADP
ftr-318	383	23	he	he	PRON
ftr-318	383	24	in	in	ADP
ftr-318	383	25	the	the	DET
ftr-318	383	26	administration	administration	NOUN
ftr-318	383	27	of	of	ADP
ftr-318	383	28	the	the	DET
ftr-318	383	29	tax	tax	NOUN
ftr-318	383	30	law	law	NOUN
ftr-318	383	31	.	.	PUNCT
ftr-318	384	1	joseph	joseph	PROPN
ftr-318	384	2	dodge	dodge	PROPN
ftr-318	384	3	has	have	AUX
ftr-318	384	4	argued	argue	VERB
ftr-318	384	5	that	that	SCONJ
ftr-318	384	6	he	he	PRON
ftr-318	384	7	serves	serve	VERB
ftr-318	384	8	as	as	ADP
ftr-318	384	9	a	a	DET
ftr-318	384	10	check	check	NOUN
ftr-318	384	11	on	on	ADP
ftr-318	384	12	the	the	DET
ftr-318	384	13	application	application	NOUN
ftr-318	384	14	of	of	ADP
ftr-318	384	15	utilitarian	utilitarian	ADJ
ftr-318	384	16	welfare	welfare	NOUN
ftr-318	384	17	to	to	ADP
ftr-318	384	18	individuals	individual	NOUN
ftr-318	384	19	.	.	PUNCT
ftr-318	385	1	he	he	PRON
ftr-318	385	2	states	state	VERB
ftr-318	385	3	:	:	PUNCT
ftr-318	385	4	52	52	X
ftr-318	385	5	.	.	PUNCT
ftr-318	386	1	see	see	VERB
ftr-318	386	2	,	,	PUNCT
ftr-318	386	3	e.g.	e.g.	ADV
ftr-318	386	4	,	,	PUNCT
ftr-318	386	5	christopher	christopher	PROPN
ftr-318	386	6	j.	j.	PROPN
ftr-318	386	7	peters	peters	PROPN
ftr-318	386	8	,	,	PUNCT
ftr-318	386	9	equality	equality	NOUN
ftr-318	386	10	revisited	revisit	VERB
ftr-318	386	11	,	,	PUNCT
ftr-318	386	12	110	110	NUM
ftr-318	386	13	harv	harv	NOUN
ftr-318	386	14	.	.	PUNCT
ftr-318	387	1	l.	l.	PROPN
ftr-318	387	2	rev	rev	PROPN
ftr-318	387	3	.	.	PROPN
ftr-318	387	4	1210	1210	NUM
ftr-318	387	5	,	,	PUNCT
ftr-318	387	6	1219–20	1219–20	NUM
ftr-318	387	7	(	(	PUNCT
ftr-318	387	8	1997	1997	NUM
ftr-318	387	9	)	)	PUNCT
ftr-318	387	10	.	.	PUNCT
ftr-318	388	1	53	53	NUM
ftr-318	388	2	.	.	X
ftr-318	389	1	yick	yick	PROPN
ftr-318	389	2	wo	will	AUX
ftr-318	389	3	v.	v.	PROPN
ftr-318	389	4	hopkins	hopkins	PROPN
ftr-318	389	5	,	,	PUNCT
ftr-318	389	6	118	118	NUM
ftr-318	389	7	u.s	u.s	PROPN
ftr-318	389	8	.	.	PROPN
ftr-318	389	9	356	356	NUM
ftr-318	389	10	(	(	PUNCT
ftr-318	389	11	1886	1886	NUM
ftr-318	389	12	)	)	PUNCT
ftr-318	389	13	.	.	PUNCT
ftr-318	390	1	54	54	NUM
ftr-318	390	2	.	.	PUNCT
ftr-318	390	3	simons	simon	NOUN
ftr-318	390	4	,	,	PUNCT
ftr-318	390	5	egalitarian	egalitarian	ADJ
ftr-318	390	6	norms	norm	NOUN
ftr-318	390	7	,	,	PUNCT
ftr-318	390	8	supra	supra	PROPN
ftr-318	390	9	note	note	NOUN
ftr-318	390	10	13	13	NUM
ftr-318	390	11	,	,	PUNCT
ftr-318	390	12	at	at	ADP
ftr-318	390	13	714	714	NUM
ftr-318	390	14	,	,	PUNCT
ftr-318	390	15	748	748	NUM
ftr-318	390	16	.	.	PUNCT
ftr-318	391	1	55	55	NUM
ftr-318	391	2	.	.	PUNCT
ftr-318	392	1	i	i	PRON
ftr-318	392	2	d.	d.	PROPN
ftr-318	392	3	at	at	ADP
ftr-318	392	4	748	748	NUM
ftr-318	392	5	.	.	PUNCT
ftr-318	393	1	152	152	NUM
ftr-318	393	2	florida	florida	PROPN
ftr-318	393	3	tax	tax	NOUN
ftr-318	393	4	review	review	NOUN
ftr-318	393	5	[	[	X
ftr-318	393	6	vol	vol	NOUN
ftr-318	393	7	.	.	PUNCT
ftr-318	394	1	13:3	13:3	NUM
ftr-318	394	2	horizontal	horizontal	PROPN
ftr-318	394	3	equity	equity	NOUN
ftr-318	394	4	derives	derive	VERB
ftr-318	394	5	from	from	ADP
ftr-318	394	6	the	the	DET
ftr-318	394	7	command	command	NOUN
ftr-318	394	8	that	that	PRON
ftr-318	394	9	likes	like	VERB
ftr-318	394	10	should	should	AUX
ftr-318	394	11	be	be	AUX
ftr-318	394	12	treated	treat	VERB
ftr-318	394	13	alike	alike	ADV
ftr-318	394	14	,	,	PUNCT
ftr-318	394	15	which	which	PRON
ftr-318	394	16	is	be	AUX
ftr-318	394	17	a	a	DET
ftr-318	394	18	maxim	maxim	NOUN
ftr-318	394	19	of	of	ADP
ftr-318	394	20	civil	civil	ADJ
ftr-318	394	21	justice	justice	NOUN
ftr-318	394	22	whose	whose	DET
ftr-318	394	23	origins	origin	NOUN
ftr-318	394	24	predate	predate	VERB
ftr-318	394	25	,	,	PUNCT
ftr-318	394	26	and	and	CCONJ
ftr-318	394	27	are	be	AUX
ftr-318	394	28	independent	independent	ADJ
ftr-318	394	29	from	from	ADP
ftr-318	394	30	,	,	PUNCT
ftr-318	394	31	welfare	welfare	NOUN
ftr-318	394	32	economics	economic	NOUN
ftr-318	394	33	.	.	PUNCT
ftr-318	394	34	.	.	PUNCT
ftr-318	394	35	.	.	PUNCT
ftr-318	395	1	.	.	PUNCT
ftr-318	396	1	of	of	ADP
ftr-318	396	2	course	course	NOUN
ftr-318	396	3	,	,	PUNCT
ftr-318	396	4	the	the	DET
ftr-318	396	5	horizontal	horizontal	ADJ
ftr-318	396	6	equity	equity	NOUN
ftr-318	396	7	norm	norm	NOUN
ftr-318	396	8	in	in	ADP
ftr-318	396	9	taxation	taxation	NOUN
ftr-318	396	10	is	be	AUX
ftr-318	396	11	incomplete	incomplete	ADJ
ftr-318	396	12	,	,	PUNCT
ftr-318	396	13	because	because	SCONJ
ftr-318	396	14	it	it	PRON
ftr-318	396	15	leaves	leave	VERB
ftr-318	396	16	unspecified	unspecified	ADJ
ftr-318	396	17	the	the	DET
ftr-318	396	18	index	index	NOUN
ftr-318	396	19	of	of	ADP
ftr-318	396	20	comparison	comparison	NOUN
ftr-318	396	21	(	(	PUNCT
ftr-318	396	22	for	for	ADP
ftr-318	396	23	example	example	NOUN
ftr-318	396	24	,	,	PUNCT
ftr-318	396	25	ability	ability	NOUN
ftr-318	396	26	to	to	PART
ftr-318	396	27	pay	pay	VERB
ftr-318	396	28	,	,	PUNCT
ftr-318	396	29	standard	standard	NOUN
ftr-318	396	30	of	of	ADP
ftr-318	396	31	living	living	NOUN
ftr-318	396	32	,	,	PUNCT
ftr-318	396	33	income	income	NOUN
ftr-318	396	34	and	and	CCONJ
ftr-318	396	35	so	so	ADV
ftr-318	396	36	on	on	ADV
ftr-318	396	37	)	)	PUNCT
ftr-318	396	38	.	.	PUNCT
ftr-318	396	39	.	.	PUNCT
ftr-318	396	40	.	.	PUNCT
ftr-318	397	1	.	.	PUNCT
ftr-318	398	1	theories	theory	NOUN
ftr-318	398	2	of	of	ADP
ftr-318	398	3	redistribution	redistribution	NOUN
ftr-318	398	4	can	can	AUX
ftr-318	398	5	be	be	AUX
ftr-318	398	6	contractarian	contractarian	ADJ
ftr-318	398	7	,	,	PUNCT
ftr-318	398	8	utilitarian	utilitarian	ADJ
ftr-318	398	9	,	,	PUNCT
ftr-318	398	10	or	or	CCONJ
ftr-318	398	11	religionbased	religionbased	ADJ
ftr-318	398	12	,	,	PUNCT
ftr-318	398	13	but	but	CCONJ
ftr-318	398	14	conventional	conventional	ADJ
ftr-318	398	15	welfare	welfare	NOUN
ftr-318	398	16	economics	economic	NOUN
ftr-318	398	17	is	be	AUX
ftr-318	398	18	utilitarian	utilitarian	ADJ
ftr-318	398	19	,	,	PUNCT
ftr-318	398	20	since	since	SCONJ
ftr-318	398	21	it	it	PRON
ftr-318	398	22	inquires	inquire	VERB
ftr-318	398	23	into	into	ADP
ftr-318	398	24	the	the	DET
ftr-318	398	25	net	net	ADJ
ftr-318	398	26	social	social	ADJ
ftr-318	398	27	gains	gain	NOUN
ftr-318	398	28	and	and	CCONJ
ftr-318	398	29	losses	loss	NOUN
ftr-318	398	30	from	from	ADP
ftr-318	398	31	a	a	DET
ftr-318	398	32	given	give	VERB
ftr-318	398	33	policy	policy	NOUN
ftr-318	398	34	.	.	PUNCT
ftr-318	399	1	it	it	PRON
ftr-318	399	2	is	be	AUX
ftr-318	399	3	characteristic	characteristic	ADJ
ftr-318	399	4	(	(	PUNCT
ftr-318	399	5	and	and	CCONJ
ftr-318	399	6	perhaps	perhaps	ADV
ftr-318	399	7	a	a	DET
ftr-318	399	8	weakness	weakness	NOUN
ftr-318	399	9	)	)	PUNCT
ftr-318	399	10	of	of	ADP
ftr-318	399	11	utilitarian	utilitarian	ADJ
ftr-318	399	12	thinking	thinking	NOUN
ftr-318	399	13	that	that	SCONJ
ftr-318	399	14	the	the	DET
ftr-318	399	15	welfare	welfare	NOUN
ftr-318	399	16	of	of	ADP
ftr-318	399	17	the	the	DET
ftr-318	399	18	individual	individual	NOUN
ftr-318	399	19	is	be	AUX
ftr-318	399	20	readily	readily	ADV
ftr-318	399	21	subordinated	subordinate	VERB
ftr-318	399	22	to	to	ADP
ftr-318	399	23	collective	collective	ADJ
ftr-318	399	24	welfare	welfare	NOUN
ftr-318	399	25	.	.	PUNCT
ftr-318	400	1	the	the	DET
ftr-318	400	2	ethical	ethical	ADJ
ftr-318	400	3	command	command	NOUN
ftr-318	400	4	that	that	PRON
ftr-318	400	5	likes	like	VERB
ftr-318	400	6	should	should	AUX
ftr-318	400	7	be	be	AUX
ftr-318	400	8	treated	treat	VERB
ftr-318	400	9	alike	alike	ADV
ftr-318	400	10	is	be	AUX
ftr-318	400	11	similar	similar	ADJ
ftr-318	400	12	to	to	ADP
ftr-318	400	13	concepts	concept	NOUN
ftr-318	400	14	of	of	ADP
ftr-318	400	15	―rights‖	―rights‖	PROPN
ftr-318	400	16	in	in	ADP
ftr-318	400	17	imposing	impose	VERB
ftr-318	400	18	limits	limit	NOUN
ftr-318	400	19	on	on	ADP
ftr-318	400	20	the	the	DET
ftr-318	400	21	utilitarian	utilitarian	ADJ
ftr-318	400	22	approach	approach	NOUN
ftr-318	400	23	.	.	PUNCT
ftr-318	401	1	56	56	NUM
ftr-318	401	2	we	we	PRON
ftr-318	401	3	interpret	interpret	VERB
ftr-318	401	4	dodge‘s	dodge‘s	NOUN
ftr-318	401	5	argument	argument	NOUN
ftr-318	401	6	to	to	PART
ftr-318	401	7	mean	mean	VERB
ftr-318	401	8	that	that	SCONJ
ftr-318	401	9	the	the	DET
ftr-318	401	10	right	right	NOUN
ftr-318	401	11	to	to	PART
ftr-318	401	12	equal	equal	ADJ
ftr-318	401	13	treatment	treatment	NOUN
ftr-318	401	14	is	be	AUX
ftr-318	401	15	not	not	PART
ftr-318	401	16	a	a	DET
ftr-318	401	17	principle	principle	NOUN
ftr-318	401	18	of	of	ADP
ftr-318	401	19	design	design	NOUN
ftr-318	401	20	but	but	CCONJ
ftr-318	401	21	instead	instead	ADV
ftr-318	401	22	a	a	DET
ftr-318	401	23	principle	principle	NOUN
ftr-318	401	24	of	of	ADP
ftr-318	401	25	conduct	conduct	NOUN
ftr-318	401	26	that	that	PRON
ftr-318	401	27	controls	control	VERB
ftr-318	401	28	all	all	DET
ftr-318	401	29	governmental	governmental	ADJ
ftr-318	401	30	interaction	interaction	NOUN
ftr-318	401	31	with	with	ADP
ftr-318	401	32	citizens	citizen	NOUN
ftr-318	401	33	.	.	PUNCT
ftr-318	402	1	indeed	indeed	ADV
ftr-318	402	2	,	,	PUNCT
ftr-318	402	3	in	in	ADP
ftr-318	402	4	a	a	DET
ftr-318	402	5	subsequent	subsequent	ADJ
ftr-318	402	6	article	article	NOUN
ftr-318	402	7	,	,	PUNCT
ftr-318	402	8	dodge	dodge	PROPN
ftr-318	402	9	describes	describe	VERB
ftr-318	402	10	he	he	PRON
ftr-318	402	11	and	and	CCONJ
ftr-318	402	12	ve	ve	VERB
ftr-318	402	13	as	as	ADP
ftr-318	402	14	―formal	―formal	ADJ
ftr-318	402	15	norms‖	norms‖	PROPN
ftr-318	402	16	that	that	SCONJ
ftr-318	402	17	―equally	―equally	ADV
ftr-318	402	18	-	-	PUNCT
ftr-318	402	19	situated	situate	VERB
ftr-318	402	20	persons	person	NOUN
ftr-318	402	21	should	should	AUX
ftr-318	402	22	be	be	AUX
ftr-318	402	23	treated	treat	VERB
ftr-318	402	24	equally‖	equally‖	PROPN
ftr-318	402	25	and	and	CCONJ
ftr-318	402	26	―unequally	―unequally	ADV
ftr-318	402	27	-	-	PUNCT
ftr-318	402	28	situated	situate	VERB
ftr-318	402	29	persons	person	NOUN
ftr-318	402	30	should	should	AUX
ftr-318	402	31	be	be	AUX
ftr-318	402	32	taxed	tax	VERB
ftr-318	402	33	differently	differently	ADV
ftr-318	402	34	to	to	ADP
ftr-318	402	35	an	an	DET
ftr-318	402	36	appropriate	appropriate	ADJ
ftr-318	402	37	degree.‖	degree.‖	NOUN
ftr-318	402	38	57	57	NUM
ftr-318	402	39	he	he	PRON
ftr-318	402	40	uses	use	VERB
ftr-318	402	41	the	the	DET
ftr-318	402	42	term	term	NOUN
ftr-318	402	43	―formal	―formal	NOUN
ftr-318	402	44	norm‖	norm‖	NOUN
ftr-318	402	45	in	in	ADP
ftr-318	402	46	the	the	DET
ftr-318	402	47	rawlsian	rawlsian	ADJ
ftr-318	402	48	sense	sense	NOUN
ftr-318	402	49	of	of	ADP
ftr-318	402	50	meaning	mean	VERB
ftr-318	402	51	the	the	DET
ftr-318	402	52	process	process	NOUN
ftr-318	402	53	by	by	ADP
ftr-318	402	54	which	which	PRON
ftr-318	402	55	laws	law	NOUN
ftr-318	402	56	are	be	AUX
ftr-318	402	57	administered	administer	VERB
ftr-318	402	58	.	.	PUNCT
ftr-318	403	1	58	58	NUM
ftr-318	403	2	he	he	PRON
ftr-318	403	3	goes	go	VERB
ftr-318	403	4	on	on	ADP
ftr-318	403	5	to	to	PART
ftr-318	403	6	observe	observe	VERB
ftr-318	403	7	that	that	SCONJ
ftr-318	403	8	―substantive	―substantive	ADP
ftr-318	403	9	norms‖	norms‖	PROPN
ftr-318	403	10	then	then	ADV
ftr-318	403	11	provide	provide	VERB
ftr-318	403	12	a	a	DET
ftr-318	403	13	standard	standard	NOUN
ftr-318	403	14	to	to	PART
ftr-318	403	15	measure	measure	VERB
ftr-318	403	16	equality	equality	NOUN
ftr-318	403	17	:	:	PUNCT
ftr-318	403	18	the	the	DET
ftr-318	403	19	role	role	NOUN
ftr-318	403	20	of	of	ADP
ftr-318	403	21	―substantive‖	―substantive‖	PROPN
ftr-318	403	22	tax	tax	NOUN
ftr-318	403	23	fairness	fairness	NOUN
ftr-318	403	24	norms	norm	NOUN
ftr-318	403	25	is	be	AUX
ftr-318	403	26	to	to	PART
ftr-318	403	27	provide	provide	VERB
ftr-318	403	28	an	an	DET
ftr-318	403	29	index	index	NOUN
ftr-318	403	30	or	or	CCONJ
ftr-318	403	31	standard	standard	NOUN
ftr-318	403	32	of	of	ADP
ftr-318	403	33	relevant	relevant	ADJ
ftr-318	403	34	equality	equality	NOUN
ftr-318	403	35	and	and	CCONJ
ftr-318	403	36	inequality	inequality	NOUN
ftr-318	403	37	.	.	PUNCT
ftr-318	404	1	the	the	DET
ftr-318	404	2	56	56	NUM
ftr-318	404	3	.	.	PUNCT
ftr-318	405	1	joseph	joseph	PROPN
ftr-318	405	2	m.	m.	PROPN
ftr-318	405	3	dodge	dodge	PROPN
ftr-318	405	4	,	,	PUNCT
ftr-318	405	5	a	a	DET
ftr-318	405	6	combined	combined	ADJ
ftr-318	405	7	market	market	NOUN
ftr-318	405	8	-	-	PUNCT
ftr-318	405	9	to	to	ADP
ftr-318	405	10	-	-	PUNCT
ftr-318	405	11	market	market	NOUN
ftr-318	405	12	and	and	CCONJ
ftr-318	405	13	pass	pass	VERB
ftr-318	405	14	-	-	PUNCT
ftr-318	405	15	through	through	ADP
ftr-318	405	16	corporate	corporate	ADJ
ftr-318	405	17	-	-	PUNCT
ftr-318	405	18	shareholder	shareholder	NOUN
ftr-318	405	19	intergration	intergration	NOUN
ftr-318	405	20	proposal	proposal	NOUN
ftr-318	405	21	,	,	PUNCT
ftr-318	405	22	50	50	NUM
ftr-318	405	23	tax	tax	NOUN
ftr-318	405	24	l.	l.	PROPN
ftr-318	405	25	rev	rev	PROPN
ftr-318	405	26	.	.	PROPN
ftr-318	405	27	265	265	NUM
ftr-318	405	28	,	,	PUNCT
ftr-318	405	29	276	276	NUM
ftr-318	405	30	n.42	n.42	NOUN
ftr-318	405	31	(	(	PUNCT
ftr-318	405	32	1995	1995	NUM
ftr-318	405	33	)	)	PUNCT
ftr-318	405	34	.	.	PUNCT
ftr-318	406	1	57	57	NUM
ftr-318	406	2	.	.	PUNCT
ftr-318	406	3	joseph	joseph	PROPN
ftr-318	406	4	m.	m.	PROPN
ftr-318	406	5	dodge	dodge	PROPN
ftr-318	406	6	,	,	PUNCT
ftr-318	406	7	theories	theory	NOUN
ftr-318	406	8	of	of	ADP
ftr-318	406	9	tax	tax	NOUN
ftr-318	406	10	justice	justice	NOUN
ftr-318	406	11	:	:	PUNCT
ftr-318	406	12	ruminations	rumination	NOUN
ftr-318	406	13	on	on	ADP
ftr-318	406	14	the	the	DET
ftr-318	406	15	benefit	benefit	NOUN
ftr-318	406	16	,	,	PUNCT
ftr-318	406	17	partnership	partnership	NOUN
ftr-318	406	18	,	,	PUNCT
ftr-318	406	19	and	and	CCONJ
ftr-318	406	20	ability	ability	NOUN
ftr-318	406	21	-	-	PUNCT
ftr-318	406	22	to	to	ADP
ftr-318	406	23	-	-	PUNCT
ftr-318	406	24	pay	pay	NOUN
ftr-318	406	25	principles	principle	NOUN
ftr-318	406	26	,	,	PUNCT
ftr-318	406	27	58	58	NUM
ftr-318	406	28	tax	tax	NOUN
ftr-318	406	29	l.	l.	PROPN
ftr-318	406	30	rev	rev	PROPN
ftr-318	406	31	.	.	PROPN
ftr-318	406	32	399	399	NUM
ftr-318	406	33	,	,	PUNCT
ftr-318	406	34	401	401	NUM
ftr-318	406	35	(	(	PUNCT
ftr-318	406	36	2005	2005	NUM
ftr-318	406	37	)	)	PUNCT
ftr-318	407	1	[	[	X
ftr-318	407	2	hereinafter	hereinafter	NOUN
ftr-318	407	3	dodge	dodge	NOUN
ftr-318	407	4	,	,	PUNCT
ftr-318	407	5	theories	theory	NOUN
ftr-318	407	6	of	of	ADP
ftr-318	407	7	tax	tax	NOUN
ftr-318	407	8	justice	justice	NOUN
ftr-318	407	9	]	]	PUNCT
ftr-318	407	10	.	.	PUNCT
ftr-318	408	1	58	58	NUM
ftr-318	408	2	.	.	PUNCT
ftr-318	409	1	i	i	PRON
ftr-318	409	2	d.	d.	PROPN
ftr-318	409	3	at	at	ADP
ftr-318	409	4	453	453	NUM
ftr-318	409	5	(	(	PUNCT
ftr-318	409	6	―this	―this	DET
ftr-318	409	7	idea	idea	NOUN
ftr-318	409	8	of	of	ADP
ftr-318	409	9	fairness	fairness	NOUN
ftr-318	409	10	—	—	PUNCT
ftr-318	409	11	which	which	PRON
ftr-318	409	12	otherwise	otherwise	ADV
ftr-318	409	13	can	can	AUX
ftr-318	409	14	be	be	AUX
ftr-318	409	15	referred	refer	VERB
ftr-318	409	16	to	to	ADP
ftr-318	409	17	as	as	ADP
ftr-318	409	18	‗formal	‗formal	NUM
ftr-318	409	19	justice	justice	NOUN
ftr-318	409	20	‘	'	PUNCT
ftr-318	409	21	and	and	CCONJ
ftr-318	409	22	(	(	PUNCT
ftr-318	409	23	in	in	ADP
ftr-318	409	24	its	its	PRON
ftr-318	409	25	tax	tax	NOUN
ftr-318	409	26	version	version	NOUN
ftr-318	409	27	)	)	PUNCT
ftr-318	409	28	as	as	ADP
ftr-318	409	29	horizontal	horizontal	ADJ
ftr-318	409	30	equity	equity	NOUN
ftr-318	409	31	—	—	PUNCT
ftr-318	409	32	has	have	VERB
ftr-318	409	33	considerable	considerable	ADJ
ftr-318	409	34	value	value	NOUN
ftr-318	409	35	in	in	ADP
ftr-318	409	36	itself.‖	itself.‖	NOUN
ftr-318	409	37	)	)	PUNCT
ftr-318	409	38	.	.	PUNCT
ftr-318	410	1	at	at	ADP
ftr-318	410	2	the	the	DET
ftr-318	410	3	end	end	NOUN
ftr-318	410	4	of	of	ADP
ftr-318	410	5	this	this	DET
ftr-318	410	6	sentence	sentence	NOUN
ftr-318	410	7	professor	professor	NOUN
ftr-318	410	8	dodge	dodge	NOUN
ftr-318	410	9	cites	cite	VERB
ftr-318	410	10	to	to	ADP
ftr-318	410	11	rawls	rawl	NOUN
ftr-318	410	12	.	.	PUNCT
ftr-318	411	1	i	i	PRON
ftr-318	411	2	d.	d.	PROPN
ftr-318	411	3	at	at	ADP
ftr-318	411	4	453	453	NUM
ftr-318	411	5	n.222	n.222	NOUN
ftr-318	411	6	(	(	PUNCT
ftr-318	411	7	citing	cite	VERB
ftr-318	411	8	john	john	PROPN
ftr-318	411	9	rawls	rawl	VERB
ftr-318	411	10	,	,	PUNCT
ftr-318	411	11	a	a	DET
ftr-318	411	12	theory	theory	NOUN
ftr-318	411	13	of	of	ADP
ftr-318	411	14	justice	justice	NOUN
ftr-318	411	15	58–60	58–60	PROPN
ftr-318	411	16	(	(	PUNCT
ftr-318	411	17	1971	1971	NUM
ftr-318	411	18	)	)	PUNCT
ftr-318	411	19	)	)	PUNCT
ftr-318	411	20	.	.	PUNCT
ftr-318	412	1	in	in	ADP
ftr-318	412	2	the	the	DET
ftr-318	412	3	pages	page	NOUN
ftr-318	412	4	referenced	reference	VERB
ftr-318	412	5	by	by	ADP
ftr-318	412	6	dodge	dodge	PROPN
ftr-318	412	7	,	,	PUNCT
ftr-318	412	8	rawls	rawl	VERB
ftr-318	412	9	states	state	NOUN
ftr-318	412	10	,	,	PUNCT
ftr-318	412	11	―if	―if	NOUN
ftr-318	412	12	we	we	PRON
ftr-318	412	13	think	think	VERB
ftr-318	412	14	of	of	ADP
ftr-318	412	15	justice	justice	NOUN
ftr-318	412	16	as	as	ADP
ftr-318	412	17	always	always	ADV
ftr-318	412	18	expressing	express	VERB
ftr-318	412	19	a	a	DET
ftr-318	412	20	kind	kind	NOUN
ftr-318	412	21	of	of	ADP
ftr-318	412	22	equality	equality	NOUN
ftr-318	412	23	,	,	PUNCT
ftr-318	412	24	then	then	ADV
ftr-318	412	25	formal	formal	ADJ
ftr-318	412	26	justice	justice	NOUN
ftr-318	412	27	requires	require	VERB
ftr-318	412	28	that	that	SCONJ
ftr-318	412	29	in	in	ADP
ftr-318	412	30	their	their	PRON
ftr-318	412	31	administration	administration	NOUN
ftr-318	412	32	laws	law	NOUN
ftr-318	412	33	and	and	CCONJ
ftr-318	412	34	institutions	institution	NOUN
ftr-318	412	35	should	should	AUX
ftr-318	412	36	apply	apply	VERB
ftr-318	412	37	equally	equally	ADV
ftr-318	412	38	(	(	PUNCT
ftr-318	412	39	that	that	PRON
ftr-318	412	40	is	is	ADV
ftr-318	412	41	,	,	PUNCT
ftr-318	412	42	in	in	ADP
ftr-318	412	43	the	the	DET
ftr-318	412	44	same	same	ADJ
ftr-318	412	45	way	way	NOUN
ftr-318	412	46	)	)	PUNCT
ftr-318	412	47	to	to	ADP
ftr-318	412	48	those	those	PRON
ftr-318	412	49	belonging	belong	VERB
ftr-318	412	50	to	to	ADP
ftr-318	412	51	the	the	DET
ftr-318	412	52	classes	class	NOUN
ftr-318	412	53	defined	define	VERB
ftr-318	412	54	by	by	ADP
ftr-318	412	55	them	they	PRON
ftr-318	412	56	.	.	PUNCT
ftr-318	412	57	.	.	PUNCT
ftr-318	412	58	.	.	PUNCT
ftr-318	412	59	.	.	PUNCT
ftr-318	413	1	formal	formal	ADJ
ftr-318	413	2	justice	justice	NOUN
ftr-318	413	3	is	be	AUX
ftr-318	413	4	adherence	adherence	NOUN
ftr-318	413	5	to	to	ADP
ftr-318	413	6	principle	principle	NOUN
ftr-318	413	7	,	,	PUNCT
ftr-318	413	8	or	or	CCONJ
ftr-318	413	9	as	as	SCONJ
ftr-318	413	10	some	some	PRON
ftr-318	413	11	have	have	AUX
ftr-318	413	12	said	say	VERB
ftr-318	413	13	,	,	PUNCT
ftr-318	413	14	obedience	obedience	NOUN
ftr-318	413	15	to	to	ADP
ftr-318	413	16	system.‖	system.‖	PROPN
ftr-318	413	17	john	john	PROPN
ftr-318	413	18	rawls	rawls	PROPN
ftr-318	413	19	,	,	PUNCT
ftr-318	413	20	a	a	DET
ftr-318	413	21	theory	theory	NOUN
ftr-318	413	22	of	of	ADP
ftr-318	413	23	justice	justice	NOUN
ftr-318	413	24	58	58	NUM
ftr-318	413	25	(	(	PUNCT
ftr-318	413	26	1971	1971	NUM
ftr-318	413	27	)	)	PUNCT
ftr-318	413	28	.	.	PUNCT
ftr-318	414	1	2012	2012	NUM
ftr-318	414	2	]	]	X
ftr-318	414	3	horizontal	horizontal	ADJ
ftr-318	414	4	equity	equity	NOUN
ftr-318	414	5	revisited	revisit	VERB
ftr-318	414	6	153	153	NUM
ftr-318	414	7	most	most	ADV
ftr-318	414	8	commonly	commonly	ADV
ftr-318	414	9	cited	cite	VERB
ftr-318	414	10	substantive	substantive	ADJ
ftr-318	414	11	tax	tax	NOUN
ftr-318	414	12	fairness	fairness	NOUN
ftr-318	414	13	norms	norm	NOUN
ftr-318	414	14	include	include	VERB
ftr-318	414	15	:	:	PUNCT
ftr-318	414	16	(	(	PUNCT
ftr-318	414	17	1	1	X
ftr-318	414	18	)	)	PUNCT
ftr-318	414	19	the	the	DET
ftr-318	414	20	equal	equal	ADJ
ftr-318	414	21	-	-	PUNCT
ftr-318	414	22	sacrifice	sacrifice	NOUN
ftr-318	414	23	norm	norm	NOUN
ftr-318	414	24	,	,	PUNCT
ftr-318	414	25	(	(	PUNCT
ftr-318	414	26	2	2	X
ftr-318	414	27	)	)	PUNCT
ftr-318	414	28	the	the	DET
ftr-318	414	29	benefits	benefit	NOUN
ftr-318	414	30	-	-	PUNCT
ftr-318	414	31	received	receive	VERB
ftr-318	414	32	-	-	PUNCT
ftr-318	414	33	fromgovernment	fromgovernment	NOUN
ftr-318	414	34	norm	norm	NOUN
ftr-318	414	35	,	,	PUNCT
ftr-318	414	36	(	(	PUNCT
ftr-318	414	37	3	3	X
ftr-318	414	38	)	)	PUNCT
ftr-318	414	39	the	the	DET
ftr-318	414	40	―well	―well	NOUN
ftr-318	414	41	-	-	PUNCT
ftr-318	414	42	being‖	being‖	X
ftr-318	414	43	(	(	PUNCT
ftr-318	414	44	or	or	CCONJ
ftr-318	414	45	―standard	―standard	ADV
ftr-318	414	46	-	-	PUNCT
ftr-318	414	47	ofliving‖	ofliving‖	NUM
ftr-318	414	48	)	)	PUNCT
ftr-318	414	49	norm	norm	NOUN
ftr-318	414	50	,	,	PUNCT
ftr-318	414	51	and	and	CCONJ
ftr-318	414	52	(	(	PUNCT
ftr-318	414	53	4	4	X
ftr-318	414	54	)	)	PUNCT
ftr-318	414	55	the	the	DET
ftr-318	414	56	ability	ability	NOUN
ftr-318	414	57	-	-	PUNCT
ftr-318	414	58	to	to	ADP
ftr-318	414	59	-	-	PUNCT
ftr-318	414	60	pay	pay	NOUN
ftr-318	414	61	norm	norm	NOUN
ftr-318	414	62	.	.	PUNCT
ftr-318	415	1	59	59	NUM
ftr-318	415	2	the	the	DET
ftr-318	415	3	notion	notion	NOUN
ftr-318	415	4	that	that	SCONJ
ftr-318	415	5	he	he	PRON
ftr-318	415	6	militates	militate	VERB
ftr-318	415	7	against	against	ADP
ftr-318	415	8	the	the	DET
ftr-318	415	9	arbitrary	arbitrary	ADJ
ftr-318	415	10	enforcement	enforcement	NOUN
ftr-318	415	11	of	of	ADP
ftr-318	415	12	tax	tax	NOUN
ftr-318	415	13	law	law	NOUN
ftr-318	415	14	has	have	AUX
ftr-318	415	15	also	also	ADV
ftr-318	415	16	been	be	AUX
ftr-318	415	17	championed	champion	VERB
ftr-318	415	18	by	by	ADP
ftr-318	415	19	john	john	PROPN
ftr-318	415	20	a.	a.	PROPN
ftr-318	415	21	miller	miller	PROPN
ftr-318	415	22	.	.	PUNCT
ftr-318	416	1	he	he	PRON
ftr-318	416	2	has	have	AUX
ftr-318	416	3	observed	observe	VERB
ftr-318	416	4	:	:	PUNCT
ftr-318	416	5	the	the	DET
ftr-318	416	6	conclusions	conclusion	NOUN
ftr-318	416	7	offered	offer	VERB
ftr-318	416	8	by	by	ADP
ftr-318	416	9	mcdaniel	mcdaniel	PROPN
ftr-318	416	10	and	and	CCONJ
ftr-318	416	11	repetti	repetti	PROPN
ftr-318	416	12	are	be	AUX
ftr-318	416	13	sound	sound	ADJ
ftr-318	416	14	in	in	ADP
ftr-318	416	15	a	a	DET
ftr-318	416	16	narrow	narrow	ADJ
ftr-318	416	17	pedantic	pedantic	ADJ
ftr-318	416	18	sense	sense	NOUN
ftr-318	416	19	.	.	PUNCT
ftr-318	417	1	my	my	PRON
ftr-318	417	2	concern	concern	NOUN
ftr-318	417	3	is	be	AUX
ftr-318	417	4	that	that	SCONJ
ftr-318	417	5	their	their	PRON
ftr-318	417	6	analysis	analysis	NOUN
ftr-318	417	7	fails	fail	VERB
ftr-318	417	8	to	to	PART
ftr-318	417	9	allow	allow	VERB
ftr-318	417	10	for	for	ADP
ftr-318	417	11	the	the	DET
ftr-318	417	12	more	more	ADV
ftr-318	417	13	primitive	primitive	ADJ
ftr-318	417	14	and	and	CCONJ
ftr-318	417	15	malevolent	malevolent	ADJ
ftr-318	417	16	possibilities	possibility	NOUN
ftr-318	417	17	of	of	ADP
ftr-318	417	18	human	human	ADJ
ftr-318	417	19	existence	existence	NOUN
ftr-318	417	20	.	.	PUNCT
ftr-318	418	1	they	they	PRON
ftr-318	418	2	assume	assume	VERB
ftr-318	418	3	a	a	DET
ftr-318	418	4	societal	societal	ADJ
ftr-318	418	5	rationality	rationality	NOUN
ftr-318	418	6	and	and	CCONJ
ftr-318	418	7	rule	rule	NOUN
ftr-318	418	8	mindedness	mindedness	NOUN
ftr-318	418	9	that	that	PRON
ftr-318	418	10	assures	assure	VERB
ftr-318	418	11	equality	equality	NOUN
ftr-318	418	12	even	even	ADV
ftr-318	418	13	without	without	ADP
ftr-318	418	14	relying	rely	VERB
ftr-318	418	15	on	on	ADP
ftr-318	418	16	the	the	DET
ftr-318	418	17	principle	principle	NOUN
ftr-318	418	18	of	of	ADP
ftr-318	418	19	equality	equality	NOUN
ftr-318	418	20	.	.	PUNCT
ftr-318	419	1	belief	belief	NOUN
ftr-318	419	2	in	in	ADP
ftr-318	419	3	the	the	DET
ftr-318	419	4	importance	importance	NOUN
ftr-318	419	5	of	of	ADP
ftr-318	419	6	the	the	DET
ftr-318	419	7	principle	principle	NOUN
ftr-318	419	8	of	of	ADP
ftr-318	419	9	equality	equality	NOUN
ftr-318	419	10	,	,	PUNCT
ftr-318	419	11	on	on	ADP
ftr-318	419	12	the	the	DET
ftr-318	419	13	other	other	ADJ
ftr-318	419	14	hand	hand	NOUN
ftr-318	419	15	,	,	PUNCT
ftr-318	419	16	assumes	assume	VERB
ftr-318	419	17	that	that	SCONJ
ftr-318	419	18	humanity	humanity	NOUN
ftr-318	419	19	possesses	possess	VERB
ftr-318	419	20	a	a	DET
ftr-318	419	21	limitless	limitless	ADJ
ftr-318	419	22	propensity	propensity	NOUN
ftr-318	419	23	for	for	ADP
ftr-318	419	24	persecution	persecution	NOUN
ftr-318	419	25	and	and	CCONJ
ftr-318	419	26	arbitrariness	arbitrariness	NOUN
ftr-318	419	27	.	.	PUNCT
ftr-318	420	1	it	it	PRON
ftr-318	420	2	is	be	AUX
ftr-318	420	3	in	in	ADP
ftr-318	420	4	the	the	DET
ftr-318	420	5	context	context	NOUN
ftr-318	420	6	of	of	ADP
ftr-318	420	7	an	an	DET
ftr-318	420	8	irrational	irrational	ADJ
ftr-318	420	9	and	and	CCONJ
ftr-318	420	10	discriminatory	discriminatory	ADJ
ftr-318	420	11	world	world	NOUN
ftr-318	420	12	that	that	SCONJ
ftr-318	420	13	equality‘s	equality‘s	NOUN
ftr-318	420	14	meaning	meaning	NOUN
ftr-318	420	15	and	and	CCONJ
ftr-318	420	16	utility	utility	NOUN
ftr-318	420	17	stand	stand	VERB
ftr-318	420	18	out	out	ADP
ftr-318	420	19	.	.	PUNCT
ftr-318	421	1	60	60	NUM
ftr-318	421	2	the	the	DET
ftr-318	421	3	role	role	NOUN
ftr-318	421	4	for	for	ADP
ftr-318	421	5	he	he	PRON
ftr-318	421	6	proposed	propose	VERB
ftr-318	421	7	by	by	ADP
ftr-318	421	8	miller	miller	PROPN
ftr-318	421	9	is	be	AUX
ftr-318	421	10	similar	similar	ADJ
ftr-318	421	11	to	to	ADP
ftr-318	421	12	that	that	PRON
ftr-318	421	13	proposed	propose	VERB
ftr-318	421	14	by	by	ADP
ftr-318	421	15	dodge	dodge	NOUN
ftr-318	421	16	and	and	CCONJ
ftr-318	421	17	musgrave	musgrave	PROPN
ftr-318	421	18	.	.	PUNCT
ftr-318	422	1	he	he	PRON
ftr-318	422	2	views	view	VERB
ftr-318	422	3	he	he	PRON
ftr-318	422	4	as	as	ADP
ftr-318	422	5	a	a	DET
ftr-318	422	6	check	check	NOUN
ftr-318	422	7	on	on	ADP
ftr-318	422	8	arbitrary	arbitrary	ADJ
ftr-318	422	9	or	or	CCONJ
ftr-318	422	10	even	even	ADV
ftr-318	422	11	pernicious	pernicious	ADJ
ftr-318	422	12	application	application	NOUN
ftr-318	422	13	of	of	ADP
ftr-318	422	14	tax	tax	NOUN
ftr-318	422	15	laws	law	NOUN
ftr-318	422	16	to	to	ADP
ftr-318	422	17	taxpayers	taxpayer	NOUN
ftr-318	422	18	.	.	PUNCT
ftr-318	423	1	we	we	PRON
ftr-318	423	2	believe	believe	VERB
ftr-318	423	3	that	that	SCONJ
ftr-318	423	4	the	the	DET
ftr-318	423	5	common	common	ADJ
ftr-318	423	6	thread	thread	NOUN
ftr-318	423	7	running	run	VERB
ftr-318	423	8	through	through	ADP
ftr-318	423	9	all	all	PRON
ftr-318	423	10	of	of	ADP
ftr-318	423	11	these	these	DET
ftr-318	423	12	articulations	articulation	NOUN
ftr-318	423	13	of	of	ADP
ftr-318	423	14	an	an	DET
ftr-318	423	15	administrative	administrative	ADJ
ftr-318	423	16	role	role	NOUN
ftr-318	423	17	for	for	SCONJ
ftr-318	423	18	he	he	PRON
ftr-318	423	19	could	could	AUX
ftr-318	423	20	be	be	AUX
ftr-318	423	21	stated	state	VERB
ftr-318	423	22	perhaps	perhaps	ADV
ftr-318	423	23	more	more	ADV
ftr-318	423	24	bluntly	bluntly	ADV
ftr-318	423	25	and	and	CCONJ
ftr-318	423	26	with	with	ADP
ftr-318	423	27	particular	particular	ADJ
ftr-318	423	28	force	force	NOUN
ftr-318	423	29	in	in	ADP
ftr-318	423	30	the	the	DET
ftr-318	423	31	case	case	NOUN
ftr-318	423	32	of	of	ADP
ftr-318	423	33	the	the	DET
ftr-318	423	34	income	income	NOUN
ftr-318	423	35	tax	tax	NOUN
ftr-318	423	36	system	system	NOUN
ftr-318	423	37	.	.	PUNCT
ftr-318	424	1	he	he	PRON
ftr-318	424	2	plays	play	VERB
ftr-318	424	3	a	a	DET
ftr-318	424	4	distinct	distinct	ADJ
ftr-318	424	5	,	,	PUNCT
ftr-318	424	6	separate	separate	ADJ
ftr-318	424	7	and	and	CCONJ
ftr-318	424	8	effectively	effectively	ADV
ftr-318	424	9	operational	operational	ADJ
ftr-318	424	10	role	role	NOUN
ftr-318	424	11	.	.	PUNCT
ftr-318	425	1	as	as	ADP
ftr-318	425	2	a	a	DET
ftr-318	425	3	general	general	ADJ
ftr-318	425	4	concept	concept	NOUN
ftr-318	425	5	,	,	PUNCT
ftr-318	425	6	which	which	PRON
ftr-318	425	7	could	could	AUX
ftr-318	425	8	be	be	AUX
ftr-318	425	9	applicable	applicable	ADJ
ftr-318	425	10	to	to	ADP
ftr-318	425	11	government	government	NOUN
ftr-318	425	12	rules	rule	NOUN
ftr-318	425	13	and	and	CCONJ
ftr-318	425	14	actions	action	NOUN
ftr-318	425	15	beyond	beyond	ADP
ftr-318	425	16	the	the	DET
ftr-318	425	17	tax	tax	NOUN
ftr-318	425	18	arena	arena	NOUN
ftr-318	425	19	,	,	PUNCT
ftr-318	425	20	he	he	PRON
ftr-318	425	21	holds	hold	VERB
ftr-318	425	22	that	that	SCONJ
ftr-318	425	23	although	although	SCONJ
ftr-318	425	24	the	the	DET
ftr-318	425	25	concept	concept	NOUN
ftr-318	425	26	of	of	ADP
ftr-318	425	27	ve	ve	VERB
ftr-318	425	28	can	can	AUX
ftr-318	425	29	comprehensively	comprehensively	ADV
ftr-318	425	30	account	account	VERB
ftr-318	425	31	for	for	ADP
ftr-318	425	32	equity	equity	NOUN
ftr-318	425	33	concerns	concern	NOUN
ftr-318	425	34	61	61	NUM
ftr-318	425	35	in	in	ADP
ftr-318	425	36	the	the	DET
ftr-318	425	37	design	design	NOUN
ftr-318	425	38	of	of	ADP
ftr-318	425	39	our	our	PRON
ftr-318	425	40	substantive	substantive	ADJ
ftr-318	425	41	tax	tax	NOUN
ftr-318	425	42	law	law	NOUN
ftr-318	425	43	,	,	PUNCT
ftr-318	425	44	something	something	PRON
ftr-318	425	45	more	more	ADJ
ftr-318	425	46	is	be	AUX
ftr-318	425	47	needed	need	VERB
ftr-318	425	48	to	to	PART
ftr-318	425	49	address	address	VERB
ftr-318	425	50	the	the	DET
ftr-318	425	51	operational	operational	ADJ
ftr-318	425	52	concern	concern	NOUN
ftr-318	425	53	that	that	SCONJ
ftr-318	425	54	the	the	DET
ftr-318	425	55	law	law	NOUN
ftr-318	425	56	(	(	PUNCT
ftr-318	425	57	crafted	craft	VERB
ftr-318	425	58	under	under	ADP
ftr-318	425	59	a	a	DET
ftr-318	425	60	vision	vision	NOUN
ftr-318	425	61	of	of	ADP
ftr-318	425	62	ve	ve	NOUN
ftr-318	425	63	)	)	PUNCT
ftr-318	425	64	need	need	VERB
ftr-318	425	65	be	be	AUX
ftr-318	425	66	implemented	implement	VERB
ftr-318	425	67	by	by	ADP
ftr-318	425	68	government	government	NOUN
ftr-318	425	69	actors	actor	NOUN
ftr-318	425	70	in	in	ADP
ftr-318	425	71	a	a	DET
ftr-318	425	72	manner	manner	NOUN
ftr-318	425	73	consistent	consistent	ADJ
ftr-318	425	74	with	with	ADP
ftr-318	425	75	the	the	DET
ftr-318	425	76	terms	term	NOUN
ftr-318	425	77	of	of	ADP
ftr-318	425	78	the	the	DET
ftr-318	425	79	tax	tax	NOUN
ftr-318	425	80	law	law	NOUN
ftr-318	425	81	.	.	PUNCT
ftr-318	426	1	essentially	essentially	ADV
ftr-318	426	2	,	,	PUNCT
ftr-318	426	3	he	he	PRON
ftr-318	426	4	steps	step	VERB
ftr-318	426	5	in	in	ADP
ftr-318	426	6	at	at	ADP
ftr-318	426	7	this	this	DET
ftr-318	426	8	secondary	secondary	ADJ
ftr-318	426	9	stage	stage	NOUN
ftr-318	426	10	to	to	PART
ftr-318	426	11	serve	serve	VERB
ftr-318	426	12	as	as	ADP
ftr-318	426	13	an	an	DET
ftr-318	426	14	explicit	explicit	ADJ
ftr-318	426	15	warning	warning	NOUN
ftr-318	426	16	that	that	SCONJ
ftr-318	426	17	the	the	DET
ftr-318	426	18	law	law	NOUN
ftr-318	426	19	should	should	AUX
ftr-318	426	20	be	be	AUX
ftr-318	426	21	applied	apply	VERB
ftr-318	426	22	uniformly	uniformly	ADV
ftr-318	426	23	.	.	PUNCT
ftr-318	427	1	perhaps	perhaps	ADV
ftr-318	427	2	this	this	PRON
ftr-318	427	3	could	could	AUX
ftr-318	427	4	be	be	AUX
ftr-318	427	5	taken	take	VERB
ftr-318	427	6	as	as	ADP
ftr-318	427	7	an	an	DET
ftr-318	427	8	implicit	implicit	ADJ
ftr-318	427	9	expectation	expectation	NOUN
ftr-318	427	10	of	of	ADP
ftr-318	427	11	any	any	DET
ftr-318	427	12	just	just	ADJ
ftr-318	427	13	and	and	CCONJ
ftr-318	427	14	democratic	democratic	ADJ
ftr-318	427	15	government	government	NOUN
ftr-318	427	16	.	.	PUNCT
ftr-318	428	1	but	but	CCONJ
ftr-318	428	2	isolating	isolate	VERB
ftr-318	428	3	this	this	DET
ftr-318	428	4	concern	concern	NOUN
ftr-318	428	5	—	—	PUNCT
ftr-318	428	6	particularly	particularly	ADV
ftr-318	428	7	on	on	ADP
ftr-318	428	8	behalf	behalf	NOUN
ftr-318	428	9	of	of	ADP
ftr-318	428	10	individual	individual	ADJ
ftr-318	428	11	members	member	NOUN
ftr-318	428	12	of	of	ADP
ftr-318	428	13	society	society	NOUN
ftr-318	428	14	in	in	ADP
ftr-318	428	15	their	their	PRON
ftr-318	428	16	dealings	dealing	NOUN
ftr-318	428	17	with	with	ADP
ftr-318	428	18	the	the	DET
ftr-318	428	19	arguably	arguably	ADV
ftr-318	428	20	significant	significant	ADJ
ftr-318	428	21	power	power	NOUN
ftr-318	428	22	of	of	ADP
ftr-318	428	23	the	the	DET
ftr-318	428	24	state	state	NOUN
ftr-318	428	25	—	—	PUNCT
ftr-318	428	26	59	59	NUM
ftr-318	428	27	.	.	X
ftr-318	428	28	dodge	dodge	PROPN
ftr-318	428	29	,	,	PUNCT
ftr-318	428	30	theory	theory	NOUN
ftr-318	428	31	of	of	ADP
ftr-318	428	32	tax	tax	NOUN
ftr-318	428	33	justice	justice	NOUN
ftr-318	428	34	,	,	PUNCT
ftr-318	428	35	supra	supra	PROPN
ftr-318	428	36	note	note	PROPN
ftr-318	428	37	57	57	NUM
ftr-318	428	38	,	,	PUNCT
ftr-318	428	39	at	at	ADP
ftr-318	428	40	401	401	NUM
ftr-318	428	41	.	.	PUNCT
ftr-318	429	1	60	60	NUM
ftr-318	429	2	.	.	PUNCT
ftr-318	430	1	john	john	PROPN
ftr-318	430	2	a.	a.	PROPN
ftr-318	430	3	miller	miller	PROPN
ftr-318	430	4	,	,	PUNCT
ftr-318	430	5	equal	equal	ADJ
ftr-318	430	6	taxation	taxation	NOUN
ftr-318	430	7	:	:	PUNCT
ftr-318	430	8	a	a	DET
ftr-318	430	9	commentary	commentary	NOUN
ftr-318	430	10	,	,	PUNCT
ftr-318	430	11	29	29	NUM
ftr-318	430	12	hofstra	hofstra	PROPN
ftr-318	430	13	l.	l.	PROPN
ftr-318	430	14	rev	rev	PROPN
ftr-318	430	15	.	.	PROPN
ftr-318	430	16	529	529	NUM
ftr-318	430	17	,	,	PUNCT
ftr-318	430	18	536	536	NUM
ftr-318	430	19	(	(	PUNCT
ftr-318	430	20	2000	2000	NUM
ftr-318	430	21	)	)	PUNCT
ftr-318	430	22	.	.	PUNCT
ftr-318	431	1	61	61	NUM
ftr-318	431	2	.	.	PUNCT
ftr-318	432	1	of	of	ADP
ftr-318	432	2	course	course	NOUN
ftr-318	432	3	,	,	PUNCT
ftr-318	432	4	as	as	SCONJ
ftr-318	432	5	articulated	articulated	ADJ
ftr-318	432	6	above	above	ADV
ftr-318	432	7	,	,	PUNCT
ftr-318	432	8	ve	ve	AUX
ftr-318	432	9	lacks	lack	VERB
ftr-318	432	10	internal	internal	ADJ
ftr-318	432	11	normative	normative	ADJ
ftr-318	432	12	content	content	NOUN
ftr-318	432	13	and	and	CCONJ
ftr-318	432	14	must	must	AUX
ftr-318	432	15	draw	draw	VERB
ftr-318	432	16	upon	upon	SCONJ
ftr-318	432	17	some	some	DET
ftr-318	432	18	theory	theory	NOUN
ftr-318	432	19	of	of	ADP
ftr-318	432	20	distributive	distributive	ADJ
ftr-318	432	21	justice	justice	NOUN
ftr-318	432	22	and	and	CCONJ
ftr-318	432	23	morality	morality	NOUN
ftr-318	432	24	.	.	PUNCT
ftr-318	433	1	154	154	NUM
ftr-318	433	2	florida	florida	PROPN
ftr-318	433	3	tax	tax	NOUN
ftr-318	433	4	review	review	NOUN
ftr-318	433	5	[	[	X
ftr-318	433	6	vol	vol	NOUN
ftr-318	433	7	.	.	PUNCT
ftr-318	434	1	13:3	13:3	NUM
ftr-318	434	2	can	can	AUX
ftr-318	434	3	serve	serve	VERB
ftr-318	434	4	as	as	ADP
ftr-318	434	5	a	a	DET
ftr-318	434	6	constant	constant	ADJ
ftr-318	434	7	reminder	reminder	NOUN
ftr-318	434	8	to	to	ADP
ftr-318	434	9	state	state	NOUN
ftr-318	434	10	actors	actor	NOUN
ftr-318	434	11	that	that	SCONJ
ftr-318	434	12	good	good	ADJ
ftr-318	434	13	laws	law	NOUN
ftr-318	434	14	are	be	AUX
ftr-318	434	15	insufficient	insufficient	ADJ
ftr-318	434	16	.	.	PUNCT
ftr-318	435	1	society	society	NOUN
ftr-318	435	2	demands	demand	VERB
ftr-318	435	3	good	good	ADJ
ftr-318	435	4	enforcement	enforcement	NOUN
ftr-318	435	5	as	as	ADV
ftr-318	435	6	well	well	ADV
ftr-318	435	7	.	.	PUNCT
ftr-318	436	1	this	this	DET
ftr-318	436	2	secondary	secondary	ADJ
ftr-318	436	3	,	,	PUNCT
ftr-318	436	4	administration	administration	NOUN
ftr-318	436	5	-	-	PUNCT
ftr-318	436	6	oriented	orient	VERB
ftr-318	436	7	role	role	NOUN
ftr-318	436	8	of	of	ADP
ftr-318	436	9	he	he	PRON
ftr-318	436	10	may	may	AUX
ftr-318	436	11	be	be	AUX
ftr-318	436	12	singularly	singularly	ADV
ftr-318	436	13	important	important	ADJ
ftr-318	436	14	in	in	ADP
ftr-318	436	15	tax	tax	NOUN
ftr-318	436	16	law	law	NOUN
ftr-318	436	17	.	.	PUNCT
ftr-318	437	1	although	although	SCONJ
ftr-318	437	2	one	one	PRON
ftr-318	437	3	could	could	AUX
ftr-318	437	4	imagine	imagine	VERB
ftr-318	437	5	a	a	DET
ftr-318	437	6	tax	tax	NOUN
ftr-318	437	7	system	system	NOUN
ftr-318	437	8	with	with	ADP
ftr-318	437	9	entirely	entirely	ADV
ftr-318	437	10	transparent	transparent	ADJ
ftr-318	437	11	filings	filing	NOUN
ftr-318	437	12	,	,	PUNCT
ftr-318	437	13	audits	audits	NOUN
ftr-318	437	14	and	and	CCONJ
ftr-318	437	15	tax	tax	NOUN
ftr-318	437	16	payments	payment	NOUN
ftr-318	437	17	,	,	PUNCT
ftr-318	437	18	that	that	PRON
ftr-318	437	19	is	be	AUX
ftr-318	437	20	not	not	PART
ftr-318	437	21	the	the	DET
ftr-318	437	22	u.s	u.s	PROPN
ftr-318	437	23	.	.	PROPN
ftr-318	437	24	system	system	NOUN
ftr-318	437	25	,	,	PUNCT
ftr-318	437	26	nor	nor	CCONJ
ftr-318	437	27	is	be	AUX
ftr-318	437	28	it	it	PRON
ftr-318	437	29	common	common	ADJ
ftr-318	437	30	in	in	ADP
ftr-318	437	31	other	other	ADJ
ftr-318	437	32	comparable	comparable	ADJ
ftr-318	437	33	tax	tax	NOUN
ftr-318	437	34	systems	system	NOUN
ftr-318	437	35	.	.	PUNCT
ftr-318	438	1	as	as	ADP
ftr-318	438	2	a	a	DET
ftr-318	438	3	result	result	NOUN
ftr-318	438	4	,	,	PUNCT
ftr-318	438	5	there	there	PRON
ftr-318	438	6	is	be	VERB
ftr-318	438	7	little	little	ADJ
ftr-318	438	8	opportunity	opportunity	NOUN
ftr-318	438	9	to	to	PART
ftr-318	438	10	verify	verify	VERB
ftr-318	438	11	whether	whether	SCONJ
ftr-318	438	12	the	the	DET
ftr-318	438	13	tax	tax	NOUN
ftr-318	438	14	law	law	NOUN
ftr-318	438	15	is	be	AUX
ftr-318	438	16	being	be	AUX
ftr-318	438	17	applied	apply	VERB
ftr-318	438	18	in	in	ADP
ftr-318	438	19	a	a	DET
ftr-318	438	20	sufficiently	sufficiently	ADV
ftr-318	438	21	consistent	consistent	ADJ
ftr-318	438	22	manner	manner	NOUN
ftr-318	438	23	.	.	PUNCT
ftr-318	439	1	litigated	litigate	VERB
ftr-318	439	2	cases	case	NOUN
ftr-318	439	3	can	can	AUX
ftr-318	439	4	provide	provide	VERB
ftr-318	439	5	a	a	DET
ftr-318	439	6	limited	limited	ADJ
ftr-318	439	7	window	window	NOUN
ftr-318	439	8	on	on	ADP
ftr-318	439	9	tax	tax	NOUN
ftr-318	439	10	enforcement	enforcement	NOUN
ftr-318	439	11	,	,	PUNCT
ftr-318	439	12	but	but	CCONJ
ftr-318	439	13	they	they	PRON
ftr-318	439	14	represent	represent	VERB
ftr-318	439	15	a	a	DET
ftr-318	439	16	small	small	ADJ
ftr-318	439	17	fraction	fraction	NOUN
ftr-318	439	18	of	of	ADP
ftr-318	439	19	the	the	DET
ftr-318	439	20	many	many	ADJ
ftr-318	439	21	interactions	interaction	NOUN
ftr-318	439	22	between	between	ADP
ftr-318	439	23	the	the	DET
ftr-318	439	24	government	government	NOUN
ftr-318	439	25	and	and	CCONJ
ftr-318	439	26	taxpayers	taxpayer	NOUN
ftr-318	439	27	.	.	PUNCT
ftr-318	440	1	moreover	moreover	ADV
ftr-318	440	2	,	,	PUNCT
ftr-318	440	3	the	the	DET
ftr-318	440	4	primary	primary	ADJ
ftr-318	440	5	facts	fact	NOUN
ftr-318	440	6	available	available	ADJ
ftr-318	440	7	to	to	ADP
ftr-318	440	8	the	the	DET
ftr-318	440	9	outsider	outsider	NOUN
ftr-318	440	10	are	be	AUX
ftr-318	440	11	those	those	PRON
ftr-318	440	12	the	the	DET
ftr-318	440	13	judge	judge	NOUN
ftr-318	440	14	has	have	AUX
ftr-318	440	15	chosen	choose	VERB
ftr-318	440	16	to	to	PART
ftr-318	440	17	include	include	VERB
ftr-318	440	18	in	in	ADP
ftr-318	440	19	the	the	DET
ftr-318	440	20	opinion	opinion	NOUN
ftr-318	440	21	.	.	PUNCT
ftr-318	441	1	thus	thus	ADV
ftr-318	441	2	,	,	PUNCT
ftr-318	441	3	while	while	SCONJ
ftr-318	441	4	case	case	NOUN
ftr-318	441	5	law	law	NOUN
ftr-318	441	6	can	can	AUX
ftr-318	441	7	assist	assist	VERB
ftr-318	441	8	in	in	ADP
ftr-318	441	9	understanding	understand	VERB
ftr-318	441	10	positions	position	NOUN
ftr-318	441	11	asserted	assert	VERB
ftr-318	441	12	by	by	ADP
ftr-318	441	13	the	the	DET
ftr-318	441	14	government	government	NOUN
ftr-318	441	15	against	against	ADP
ftr-318	441	16	taxpayers	taxpayer	NOUN
ftr-318	441	17	‘	‘	PART
ftr-318	441	18	interests	interest	NOUN
ftr-318	441	19	(	(	PUNCT
ftr-318	441	20	hence	hence	ADV
ftr-318	441	21	the	the	DET
ftr-318	441	22	litigation	litigation	NOUN
ftr-318	441	23	)	)	PUNCT
ftr-318	441	24	,	,	PUNCT
ftr-318	441	25	it	it	PRON
ftr-318	441	26	does	do	VERB
ftr-318	441	27	little	little	ADJ
ftr-318	441	28	to	to	PART
ftr-318	441	29	quell	quell	VERB
ftr-318	441	30	the	the	DET
ftr-318	441	31	concern	concern	NOUN
ftr-318	441	32	that	that	SCONJ
ftr-318	441	33	the	the	DET
ftr-318	441	34	government	government	NOUN
ftr-318	441	35	may	may	AUX
ftr-318	441	36	not	not	PART
ftr-318	441	37	be	be	AUX
ftr-318	441	38	applying	apply	VERB
ftr-318	441	39	the	the	DET
ftr-318	441	40	law	law	NOUN
ftr-318	441	41	uniformly	uniformly	ADV
ftr-318	441	42	.	.	PUNCT
ftr-318	442	1	the	the	DET
ftr-318	442	2	constant	constant	ADJ
ftr-318	442	3	reminder	reminder	NOUN
ftr-318	442	4	regarding	regard	VERB
ftr-318	442	5	uniformity	uniformity	NOUN
ftr-318	442	6	,	,	PUNCT
ftr-318	442	7	framed	frame	VERB
ftr-318	442	8	in	in	ADP
ftr-318	442	9	the	the	DET
ftr-318	442	10	compelling	compelling	ADJ
ftr-318	442	11	language	language	NOUN
ftr-318	442	12	of	of	ADP
ftr-318	442	13	he	he	PRON
ftr-318	442	14	,	,	PUNCT
ftr-318	442	15	implicitly	implicitly	ADV
ftr-318	442	16	elevates	elevate	VERB
ftr-318	442	17	the	the	DET
ftr-318	442	18	standard	standard	NOUN
ftr-318	442	19	for	for	ADP
ftr-318	442	20	administration	administration	NOUN
ftr-318	442	21	to	to	ADP
ftr-318	442	22	the	the	DET
ftr-318	442	23	same	same	ADJ
ftr-318	442	24	level	level	NOUN
ftr-318	442	25	as	as	ADP
ftr-318	442	26	the	the	DET
ftr-318	442	27	standard	standard	NOUN
ftr-318	442	28	for	for	ADP
ftr-318	442	29	substantive	substantive	ADJ
ftr-318	442	30	law	law	NOUN
ftr-318	442	31	design	design	NOUN
ftr-318	442	32	(	(	PUNCT
ftr-318	442	33	ve	ve	NOUN
ftr-318	442	34	)	)	PUNCT
ftr-318	442	35	.	.	PUNCT
ftr-318	443	1	the	the	DET
ftr-318	443	2	prominence	prominence	NOUN
ftr-318	443	3	of	of	ADP
ftr-318	443	4	he	he	PRON
ftr-318	443	5	promotes	promote	VERB
ftr-318	443	6	society‘s	society‘s	ADJ
ftr-318	443	7	goals	goal	NOUN
ftr-318	443	8	of	of	ADP
ftr-318	443	9	norm	norm	NOUN
ftr-318	443	10	building	building	NOUN
ftr-318	443	11	in	in	ADP
ftr-318	443	12	the	the	DET
ftr-318	443	13	administrative	administrative	ADJ
ftr-318	443	14	state	state	NOUN
ftr-318	443	15	and	and	CCONJ
ftr-318	443	16	constraining	constrain	VERB
ftr-318	443	17	government	government	NOUN
ftr-318	443	18	actors	actor	NOUN
ftr-318	443	19	with	with	ADP
ftr-318	443	20	power	power	NOUN
ftr-318	443	21	and	and	CCONJ
ftr-318	443	22	limited	limited	ADJ
ftr-318	443	23	public	public	ADJ
ftr-318	443	24	scrutiny	scrutiny	NOUN
ftr-318	443	25	.	.	PUNCT
ftr-318	444	1	the	the	DET
ftr-318	444	2	difficulty	difficulty	NOUN
ftr-318	444	3	with	with	ADP
ftr-318	444	4	this	this	DET
ftr-318	444	5	analysis	analysis	NOUN
ftr-318	444	6	is	be	AUX
ftr-318	444	7	that	that	SCONJ
ftr-318	444	8	he	he	PRON
ftr-318	444	9	is	be	AUX
ftr-318	444	10	not	not	PART
ftr-318	444	11	helpful	helpful	ADJ
ftr-318	444	12	in	in	ADP
ftr-318	444	13	insuring	insure	VERB
ftr-318	444	14	even	even	ADV
ftr-318	444	15	-	-	PUNCT
ftr-318	444	16	handed	hand	VERB
ftr-318	444	17	enforcement	enforcement	NOUN
ftr-318	444	18	.	.	PUNCT
ftr-318	445	1	in	in	ADP
ftr-318	445	2	a	a	DET
ftr-318	445	3	world	world	NOUN
ftr-318	445	4	of	of	ADP
ftr-318	445	5	finite	finite	ADJ
ftr-318	445	6	resources	resource	NOUN
ftr-318	445	7	,	,	PUNCT
ftr-318	445	8	not	not	PART
ftr-318	445	9	every	every	DET
ftr-318	445	10	taxpayer	taxpayer	NOUN
ftr-318	445	11	can	can	AUX
ftr-318	445	12	be	be	AUX
ftr-318	445	13	audited	audit	VERB
ftr-318	445	14	.	.	PUNCT
ftr-318	446	1	62	62	NUM
ftr-318	446	2	in	in	ADP
ftr-318	446	3	deciding	decide	VERB
ftr-318	446	4	who	who	PRON
ftr-318	446	5	should	should	AUX
ftr-318	446	6	be	be	AUX
ftr-318	446	7	audited	audit	VERB
ftr-318	446	8	,	,	PUNCT
ftr-318	446	9	it	it	PRON
ftr-318	446	10	is	be	AUX
ftr-318	446	11	necessary	necessary	ADJ
ftr-318	446	12	to	to	PART
ftr-318	446	13	refer	refer	VERB
ftr-318	446	14	to	to	ADP
ftr-318	446	15	something	something	PRON
ftr-318	446	16	beyond	beyond	ADP
ftr-318	446	17	he	he	PRON
ftr-318	446	18	.	.	PUNCT
ftr-318	447	1	for	for	ADP
ftr-318	447	2	example	example	NOUN
ftr-318	447	3	,	,	PUNCT
ftr-318	447	4	such	such	ADJ
ftr-318	447	5	choices	choice	NOUN
ftr-318	447	6	may	may	AUX
ftr-318	447	7	seek	seek	VERB
ftr-318	447	8	to	to	PART
ftr-318	447	9	maximize	maximize	VERB
ftr-318	447	10	utility	utility	NOUN
ftr-318	447	11	—	—	PUNCT
ftr-318	447	12	target	target	VERB
ftr-318	447	13	the	the	DET
ftr-318	447	14	taxpayers	taxpayer	NOUN
ftr-318	447	15	from	from	ADP
ftr-318	447	16	whom	whom	PRON
ftr-318	447	17	we	we	PRON
ftr-318	447	18	can	can	AUX
ftr-318	447	19	expect	expect	VERB
ftr-318	447	20	to	to	PART
ftr-318	447	21	obtain	obtain	VERB
ftr-318	447	22	the	the	DET
ftr-318	447	23	greatest	great	ADJ
ftr-318	447	24	additional	additional	ADJ
ftr-318	447	25	tax	tax	NOUN
ftr-318	447	26	revenue	revenue	NOUN
ftr-318	447	27	(	(	PUNCT
ftr-318	447	28	such	such	ADJ
ftr-318	447	29	as	as	ADP
ftr-318	447	30	those	those	PRON
ftr-318	447	31	engaged	engage	VERB
ftr-318	447	32	in	in	ADP
ftr-318	447	33	cash	cash	NOUN
ftr-318	447	34	businesses	business	NOUN
ftr-318	447	35	)	)	PUNCT
ftr-318	447	36	,	,	PUNCT
ftr-318	447	37	or	or	CCONJ
ftr-318	447	38	they	they	PRON
ftr-318	447	39	may	may	AUX
ftr-318	447	40	seek	seek	VERB
ftr-318	447	41	to	to	PART
ftr-318	447	42	reinforce	reinforce	VERB
ftr-318	447	43	progressivity	progressivity	NOUN
ftr-318	447	44	—	—	PUNCT
ftr-318	447	45	target	target	VERB
ftr-318	447	46	high	high	ADJ
ftr-318	447	47	-	-	PUNCT
ftr-318	447	48	income	income	NOUN
ftr-318	447	49	taxpayers	taxpayer	NOUN
ftr-318	447	50	to	to	PART
ftr-318	447	51	insure	insure	VERB
ftr-318	447	52	that	that	SCONJ
ftr-318	447	53	they	they	PRON
ftr-318	447	54	are	be	AUX
ftr-318	447	55	bearing	bear	VERB
ftr-318	447	56	a	a	DET
ftr-318	447	57	progressively	progressively	ADV
ftr-318	447	58	greater	great	ADJ
ftr-318	447	59	burden	burden	NOUN
ftr-318	447	60	.	.	PUNCT
ftr-318	448	1	he	he	PRON
ftr-318	448	2	does	do	AUX
ftr-318	448	3	not	not	PART
ftr-318	448	4	guide	guide	VERB
ftr-318	448	5	us	we	PRON
ftr-318	448	6	in	in	ADP
ftr-318	448	7	selecting	select	VERB
ftr-318	448	8	among	among	ADP
ftr-318	448	9	these	these	DET
ftr-318	448	10	objectives	objective	NOUN
ftr-318	448	11	.	.	PUNCT
ftr-318	449	1	it	it	PRON
ftr-318	449	2	is	be	AUX
ftr-318	449	3	necessary	necessary	ADJ
ftr-318	449	4	to	to	PART
ftr-318	449	5	once	once	ADV
ftr-318	449	6	again	again	ADV
ftr-318	449	7	appeal	appeal	VERB
ftr-318	449	8	to	to	ADP
ftr-318	449	9	some	some	DET
ftr-318	449	10	other	other	ADJ
ftr-318	449	11	source	source	NOUN
ftr-318	449	12	to	to	PART
ftr-318	449	13	decide	decide	VERB
ftr-318	449	14	how	how	SCONJ
ftr-318	449	15	to	to	PART
ftr-318	449	16	best	well	ADV
ftr-318	449	17	accomplish	accomplish	ADJ
ftr-318	449	18	enforcement	enforcement	NOUN
ftr-318	449	19	.	.	PUNCT
ftr-318	450	1	v.	v.	ADP
ftr-318	450	2	conclusion	conclusion	NOUN
ftr-318	450	3	in	in	ADP
ftr-318	450	4	the	the	DET
ftr-318	450	5	years	year	NOUN
ftr-318	450	6	since	since	SCONJ
ftr-318	450	7	musgrave‘s	musgrave‘s	PROPN
ftr-318	450	8	,	,	PUNCT
ftr-318	450	9	kaplow‘s	kaplow‘s	PROPN
ftr-318	450	10	and	and	CCONJ
ftr-318	450	11	m	m	PROPN
ftr-318	450	12	-	-	ADJ
ftr-318	450	13	r‘s	r‘s	PROPN
ftr-318	450	14	work	work	NOUN
ftr-318	450	15	evaluating	evaluate	VERB
ftr-318	450	16	the	the	DET
ftr-318	450	17	intellectual	intellectual	ADJ
ftr-318	450	18	landscape	landscape	NOUN
ftr-318	450	19	on	on	ADP
ftr-318	450	20	he	he	PRON
ftr-318	450	21	,	,	PUNCT
ftr-318	450	22	the	the	DET
ftr-318	450	23	question	question	NOUN
ftr-318	450	24	has	have	AUX
ftr-318	450	25	continued	continue	VERB
ftr-318	450	26	to	to	PART
ftr-318	450	27	generate	generate	VERB
ftr-318	450	28	controversy	controversy	NOUN
ftr-318	450	29	and	and	CCONJ
ftr-318	450	30	debate	debate	NOUN
ftr-318	450	31	.	.	PUNCT
ftr-318	451	1	perhaps	perhaps	ADV
ftr-318	451	2	one	one	NUM
ftr-318	451	3	way	way	NOUN
ftr-318	451	4	to	to	PART
ftr-318	451	5	encapsulate	encapsulate	VERB
ftr-318	451	6	the	the	DET
ftr-318	451	7	question	question	NOUN
ftr-318	451	8	after	after	ADP
ftr-318	451	9	all	all	DET
ftr-318	451	10	this	this	DET
ftr-318	451	11	time	time	NOUN
ftr-318	451	12	is	be	AUX
ftr-318	451	13	to	to	PART
ftr-318	451	14	ask	ask	VERB
ftr-318	451	15	—	—	PUNCT
ftr-318	451	16	if	if	SCONJ
ftr-318	451	17	we	we	PRON
ftr-318	451	18	started	start	VERB
ftr-318	451	19	with	with	ADP
ftr-318	451	20	he	he	PRON
ftr-318	451	21	as	as	ADP
ftr-318	451	22	our	our	PRON
ftr-318	451	23	motivating	motivating	NOUN
ftr-318	451	24	concept	concept	NOUN
ftr-318	451	25	in	in	ADP
ftr-318	451	26	setting	set	VERB
ftr-318	451	27	tax	tax	NOUN
ftr-318	451	28	policy	policy	NOUN
ftr-318	451	29	and	and	CCONJ
ftr-318	451	30	burdens	burden	NOUN
ftr-318	451	31	where	where	SCONJ
ftr-318	451	32	would	would	AUX
ftr-318	451	33	we	we	PRON
ftr-318	451	34	be	be	AUX
ftr-318	451	35	?	?	PUNCT
ftr-318	452	1	if	if	SCONJ
ftr-318	452	2	he	he	PRON
ftr-318	452	3	says	say	VERB
ftr-318	452	4	treat	treat	NOUN
ftr-318	452	5	equals	equal	VERB
ftr-318	452	6	the	the	DET
ftr-318	452	7	same	same	ADJ
ftr-318	452	8	,	,	PUNCT
ftr-318	452	9	what	what	PRON
ftr-318	452	10	does	do	AUX
ftr-318	452	11	our	our	PRON
ftr-318	452	12	tax	tax	NOUN
ftr-318	452	13	system	system	NOUN
ftr-318	452	14	look	look	VERB
ftr-318	452	15	like	like	ADP
ftr-318	452	16	?	?	PUNCT
ftr-318	453	1	the	the	DET
ftr-318	453	2	answer	answer	NOUN
ftr-318	453	3	is	be	AUX
ftr-318	453	4	—	—	PUNCT
ftr-318	453	5	we	we	PRON
ftr-318	453	6	don‘t	don‘t	INTJ
ftr-318	453	7	know	know	VERB
ftr-318	453	8	because	because	SCONJ
ftr-318	453	9	the	the	DET
ftr-318	453	10	term	term	NOUN
ftr-318	453	11	has	have	VERB
ftr-318	453	12	no	no	DET
ftr-318	453	13	independent	independent	ADJ
ftr-318	453	14	meaning	meaning	NOUN
ftr-318	453	15	for	for	ADP
ftr-318	453	16	fairness	fairness	NOUN
ftr-318	453	17	and	and	CCONJ
ftr-318	453	18	62	62	NUM
ftr-318	453	19	.	.	PUNCT
ftr-318	454	1	the	the	DET
ftr-318	454	2	irs	irs	PROPN
ftr-318	454	3	examined	examine	VERB
ftr-318	454	4	1.11	1.11	NUM
ftr-318	454	5	percent	percent	NOUN
ftr-318	454	6	of	of	ADP
ftr-318	454	7	returns	return	NOUN
ftr-318	454	8	filed	file	VERB
ftr-318	454	9	by	by	ADP
ftr-318	454	10	individuals	individual	NOUN
ftr-318	454	11	in	in	ADP
ftr-318	454	12	2010	2010	NUM
ftr-318	454	13	.	.	PUNCT
ftr-318	455	1	irs	irs	PROPN
ftr-318	455	2	,	,	PUNCT
ftr-318	455	3	internal	internal	ADJ
ftr-318	455	4	revenue	revenue	NOUN
ftr-318	455	5	data	datum	NOUN
ftr-318	455	6	book	book	NOUN
ftr-318	455	7	2011	2011	NUM
ftr-318	455	8	,	,	PUNCT
ftr-318	455	9	tbl	tbl	NOUN
ftr-318	455	10	.	.	PUNCT
ftr-318	456	1	9b	9b	PROPN
ftr-318	456	2	(	(	PUNCT
ftr-318	456	3	march	march	PROPN
ftr-318	456	4	2012	2012	NUM
ftr-318	456	5	)	)	PUNCT
ftr-318	456	6	,	,	PUNCT
ftr-318	456	7	http://www.irs.gov/pub/irs-soi/11databk.pdf	http://www.irs.gov/pub/irs-soi/11databk.pdf	NOUN
ftr-318	456	8	.	.	PUNCT
ftr-318	457	1	2012	2012	NUM
ftr-318	457	2	]	]	X
ftr-318	457	3	horizontal	horizontal	ADJ
ftr-318	457	4	equity	equity	NOUN
ftr-318	457	5	revisited	revisit	VERB
ftr-318	457	6	155	155	NUM
ftr-318	457	7	equality	equality	NOUN
ftr-318	457	8	.	.	PUNCT
ftr-318	458	1	we	we	PRON
ftr-318	458	2	must	must	AUX
ftr-318	458	3	turn	turn	VERB
ftr-318	458	4	to	to	ADP
ftr-318	458	5	some	some	DET
ftr-318	458	6	theory	theory	NOUN
ftr-318	458	7	of	of	ADP
ftr-318	458	8	distributive	distributive	ADJ
ftr-318	458	9	justice	justice	NOUN
ftr-318	458	10	to	to	PART
ftr-318	458	11	determine	determine	VERB
ftr-318	458	12	equality	equality	NOUN
ftr-318	458	13	and	and	CCONJ
ftr-318	458	14	to	to	PART
ftr-318	458	15	determine	determine	VERB
ftr-318	458	16	an	an	DET
ftr-318	458	17	appropriate	appropriate	ADJ
ftr-318	458	18	tax	tax	NOUN
ftr-318	458	19	burden	burden	NOUN
ftr-318	458	20	.	.	PUNCT
ftr-318	459	1	at	at	ADP
ftr-318	459	2	this	this	DET
ftr-318	459	3	point	point	NOUN
ftr-318	459	4	he	he	PRON
ftr-318	459	5	collapses	collapse	VERB
ftr-318	459	6	into	into	ADP
ftr-318	459	7	one	one	NUM
ftr-318	459	8	concept	concept	NOUN
ftr-318	459	9	,	,	PUNCT
ftr-318	459	10	which	which	PRON
ftr-318	459	11	is	be	AUX
ftr-318	459	12	generally	generally	ADV
ftr-318	459	13	referred	refer	VERB
ftr-318	459	14	to	to	ADP
ftr-318	459	15	as	as	ADP
ftr-318	459	16	ve	ve	PROPN
ftr-318	459	17	.	.	PUNCT
ftr-318	460	1	the	the	DET
ftr-318	460	2	crucial	crucial	ADJ
ftr-318	460	3	point	point	NOUN
ftr-318	460	4	is	be	AUX
ftr-318	460	5	not	not	PART
ftr-318	460	6	that	that	SCONJ
ftr-318	460	7	this	this	DET
ftr-318	460	8	single	single	ADJ
ftr-318	460	9	concept	concept	NOUN
ftr-318	460	10	is	be	AUX
ftr-318	460	11	ve	ve	VERB
ftr-318	460	12	,	,	PUNCT
ftr-318	460	13	but	but	CCONJ
ftr-318	461	1	that	that	SCONJ
ftr-318	461	2	ve	ve	VERB
ftr-318	461	3	and	and	CCONJ
ftr-318	461	4	he	he	PRON
ftr-318	461	5	are	be	AUX
ftr-318	461	6	together	together	ADV
ftr-318	461	7	a	a	DET
ftr-318	461	8	single	single	ADJ
ftr-318	461	9	concept	concept	NOUN
ftr-318	461	10	which	which	PRON
ftr-318	461	11	lacks	lack	VERB
ftr-318	461	12	normative	normative	ADJ
ftr-318	461	13	content	content	NOUN
ftr-318	461	14	and	and	CCONJ
ftr-318	461	15	is	be	AUX
ftr-318	461	16	itself	itself	PRON
ftr-318	461	17	only	only	ADV
ftr-318	461	18	a	a	DET
ftr-318	461	19	proxy	proxy	NOUN
ftr-318	461	20	for	for	ADP
ftr-318	461	21	theories	theory	NOUN
ftr-318	461	22	of	of	ADP
ftr-318	461	23	distributive	distributive	ADJ
ftr-318	461	24	justice	justice	NOUN
ftr-318	461	25	and	and	CCONJ
ftr-318	461	26	morality	morality	NOUN
ftr-318	461	27	.	.	PUNCT
ftr-318	462	1	it	it	PRON
ftr-318	462	2	is	be	AUX
ftr-318	462	3	a	a	DET
ftr-318	462	4	detour	detour	NOUN
ftr-318	462	5	in	in	ADP
ftr-318	462	6	history	history	NOUN
ftr-318	462	7	that	that	PRON
ftr-318	462	8	led	lead	VERB
ftr-318	462	9	us	we	PRON
ftr-318	462	10	to	to	PART
ftr-318	462	11	frame	frame	VERB
ftr-318	462	12	the	the	DET
ftr-318	462	13	issues	issue	NOUN
ftr-318	462	14	of	of	ADP
ftr-318	462	15	equality	equality	NOUN
ftr-318	462	16	and	and	CCONJ
ftr-318	462	17	fairness	fairness	NOUN
ftr-318	462	18	in	in	ADP
ftr-318	462	19	the	the	DET
ftr-318	462	20	tax	tax	NOUN
ftr-318	462	21	system	system	NOUN
ftr-318	462	22	in	in	ADP
ftr-318	462	23	the	the	DET
ftr-318	462	24	language	language	NOUN
ftr-318	462	25	of	of	ADP
ftr-318	462	26	ve	ve	VERB
ftr-318	462	27	and	and	CCONJ
ftr-318	462	28	he	he	PRON
ftr-318	462	29	—	—	PUNCT
ftr-318	462	30	a	a	DET
ftr-318	462	31	path	path	NOUN
ftr-318	462	32	which	which	PRON
ftr-318	462	33	has	have	AUX
ftr-318	462	34	both	both	PRON
ftr-318	462	35	masked	mask	VERB
ftr-318	462	36	the	the	DET
ftr-318	462	37	emptiness	emptiness	NOUN
ftr-318	462	38	of	of	ADP
ftr-318	462	39	the	the	DET
ftr-318	462	40	concepts	concept	NOUN
ftr-318	462	41	and	and	CCONJ
ftr-318	462	42	overemphasized	overemphasize	VERB
ftr-318	462	43	the	the	DET
ftr-318	462	44	possibility	possibility	NOUN
ftr-318	462	45	of	of	ADP
ftr-318	462	46	two	two	NUM
ftr-318	462	47	,	,	PUNCT
ftr-318	462	48	distinct	distinct	ADJ
ftr-318	462	49	fairness	fairness	NOUN
ftr-318	462	50	inquires	inquire	VERB
ftr-318	462	51	.	.	PUNCT
ftr-318	463	1	we	we	PRON
ftr-318	463	2	have	have	AUX
ftr-318	463	3	been	be	AUX
ftr-318	463	4	side	side	NOUN
ftr-318	463	5	-	-	PUNCT
ftr-318	463	6	tracked	track	VERB
ftr-318	463	7	from	from	ADP
ftr-318	463	8	our	our	PRON
ftr-318	463	9	larger	large	ADJ
ftr-318	463	10	task	task	NOUN
ftr-318	463	11	of	of	ADP
ftr-318	463	12	tackling	tackle	VERB
ftr-318	463	13	our	our	PRON
ftr-318	463	14	disagreements	disagreement	NOUN
ftr-318	463	15	over	over	ADP
ftr-318	463	16	the	the	DET
ftr-318	463	17	underlying	underlie	VERB
ftr-318	463	18	questions	question	NOUN
ftr-318	463	19	of	of	ADP
ftr-318	463	20	distributive	distributive	ADJ
ftr-318	463	21	justice	justice	NOUN
ftr-318	463	22	and	and	CCONJ
ftr-318	463	23	morality	morality	NOUN
ftr-318	463	24	,	,	PUNCT
ftr-318	463	25	but	but	CCONJ
ftr-318	463	26	perhaps	perhaps	ADV
ftr-318	463	27	can	can	AUX
ftr-318	463	28	return	return	VERB
ftr-318	463	29	now	now	ADV
ftr-318	463	30	with	with	ADP
ftr-318	463	31	renewed	renew	VERB
ftr-318	463	32	vigor	vigor	NOUN
ftr-318	463	33	to	to	ADP
ftr-318	463	34	these	these	DET
ftr-318	463	35	intractable	intractable	ADJ
ftr-318	463	36	questions	question	NOUN
ftr-318	463	37	.	.	PUNCT
ftr-318	464	1	for	for	ADP
ftr-318	464	2	those	those	PRON
ftr-318	464	3	who	who	PRON
ftr-318	464	4	remain	remain	VERB
ftr-318	464	5	committed	committed	ADJ
ftr-318	464	6	to	to	ADP
ftr-318	464	7	a	a	DET
ftr-318	464	8	gut	gut	NOUN
ftr-318	464	9	sense	sense	NOUN
ftr-318	464	10	that	that	SCONJ
ftr-318	464	11	he	he	PRON
ftr-318	464	12	means	mean	VERB
ftr-318	464	13	something	something	PRON
ftr-318	464	14	,	,	PUNCT
ftr-318	464	15	we	we	PRON
ftr-318	464	16	would	would	AUX
ftr-318	464	17	say	say	VERB
ftr-318	464	18	,	,	PUNCT
ftr-318	464	19	―yes	―yes	PROPN
ftr-318	464	20	,	,	PUNCT
ftr-318	464	21	but	but	CCONJ
ftr-318	464	22	a	a	DET
ftr-318	464	23	different	different	ADJ
ftr-318	464	24	something.‖	something.‖	NOUN
ftr-318	464	25	while	while	SCONJ
ftr-318	464	26	he	he	PRON
ftr-318	464	27	is	be	AUX
ftr-318	464	28	not	not	PART
ftr-318	464	29	helpful	helpful	ADJ
ftr-318	464	30	in	in	ADP
ftr-318	464	31	designing	design	VERB
ftr-318	464	32	a	a	DET
ftr-318	464	33	tax	tax	NOUN
ftr-318	464	34	system	system	NOUN
ftr-318	464	35	because	because	SCONJ
ftr-318	464	36	it	it	PRON
ftr-318	464	37	provides	provide	VERB
ftr-318	464	38	no	no	DET
ftr-318	464	39	guidance	guidance	NOUN
ftr-318	464	40	about	about	ADP
ftr-318	464	41	what	what	PRON
ftr-318	464	42	the	the	DET
ftr-318	464	43	system	system	NOUN
ftr-318	464	44	should	should	AUX
ftr-318	464	45	look	look	VERB
ftr-318	464	46	like	like	ADP
ftr-318	464	47	,	,	PUNCT
ftr-318	464	48	support	support	NOUN
ftr-318	464	49	for	for	ADP
ftr-318	464	50	he	he	PRON
ftr-318	464	51	has	have	AUX
ftr-318	464	52	persisted	persist	VERB
ftr-318	464	53	because	because	SCONJ
ftr-318	464	54	of	of	ADP
ftr-318	464	55	a	a	DET
ftr-318	464	56	shared	share	VERB
ftr-318	464	57	belief	belief	NOUN
ftr-318	464	58	that	that	SCONJ
ftr-318	464	59	government	government	NOUN
ftr-318	464	60	should	should	AUX
ftr-318	464	61	communicate	communicate	VERB
ftr-318	464	62	the	the	DET
ftr-318	464	63	rationale	rationale	NOUN
ftr-318	464	64	for	for	ADP
ftr-318	464	65	treating	treat	VERB
ftr-318	464	66	people	people	NOUN
ftr-318	464	67	differently	differently	ADV
ftr-318	464	68	.	.	PUNCT
ftr-318	465	1	the	the	DET
ftr-318	465	2	difficulty	difficulty	NOUN
ftr-318	465	3	is	be	AUX
ftr-318	465	4	that	that	SCONJ
ftr-318	465	5	while	while	SCONJ
ftr-318	465	6	he	he	PRON
ftr-318	465	7	may	may	AUX
ftr-318	465	8	tell	tell	VERB
ftr-318	465	9	us	we	PRON
ftr-318	465	10	that	that	DET
ftr-318	465	11	government	government	NOUN
ftr-318	465	12	should	should	AUX
ftr-318	465	13	communicate	communicate	VERB
ftr-318	465	14	the	the	DET
ftr-318	465	15	rationale	rationale	NOUN
ftr-318	465	16	for	for	ADP
ftr-318	465	17	different	different	ADJ
ftr-318	465	18	treatment	treatment	NOUN
ftr-318	465	19	,	,	PUNCT
ftr-318	465	20	it	it	PRON
ftr-318	465	21	does	do	AUX
ftr-318	465	22	not	not	PART
ftr-318	465	23	tell	tell	VERB
ftr-318	465	24	us	we	PRON
ftr-318	465	25	what	what	PRON
ftr-318	465	26	that	that	SCONJ
ftr-318	465	27	different	different	ADJ
ftr-318	465	28	treatment	treatment	NOUN
ftr-318	465	29	should	should	AUX
ftr-318	465	30	be	be	AUX
ftr-318	465	31	.	.	PUNCT
ftr-318	466	1	support	support	NOUN
ftr-318	466	2	for	for	ADP
ftr-318	466	3	the	the	DET
ftr-318	466	4	role	role	NOUN
ftr-318	466	5	of	of	ADP
ftr-318	466	6	he	he	PRON
ftr-318	466	7	may	may	AUX
ftr-318	466	8	also	also	ADV
ftr-318	466	9	be	be	AUX
ftr-318	466	10	rooted	root	VERB
ftr-318	466	11	in	in	ADP
ftr-318	466	12	the	the	DET
ftr-318	466	13	notion	notion	NOUN
ftr-318	466	14	that	that	SCONJ
ftr-318	466	15	government	government	NOUN
ftr-318	466	16	should	should	AUX
ftr-318	466	17	be	be	AUX
ftr-318	466	18	even	even	ADV
ftr-318	466	19	-	-	PUNCT
ftr-318	466	20	handed	handed	ADJ
ftr-318	466	21	in	in	ADP
ftr-318	466	22	its	its	PRON
ftr-318	466	23	enforcement	enforcement	NOUN
ftr-318	466	24	of	of	ADP
ftr-318	466	25	tax	tax	NOUN
ftr-318	466	26	laws	law	NOUN
ftr-318	466	27	.	.	PUNCT
ftr-318	467	1	he	he	PRON
ftr-318	467	2	is	be	AUX
ftr-318	467	3	not	not	PART
ftr-318	467	4	helpful	helpful	ADJ
ftr-318	467	5	,	,	PUNCT
ftr-318	467	6	however	however	ADV
ftr-318	467	7	,	,	PUNCT
ftr-318	467	8	in	in	ADP
ftr-318	467	9	insuring	insure	VERB
ftr-318	467	10	evenhanded	evenhanded	ADJ
ftr-318	467	11	enforcement	enforcement	NOUN
ftr-318	467	12	since	since	SCONJ
ftr-318	467	13	,	,	PUNCT
ftr-318	467	14	in	in	ADP
ftr-318	467	15	a	a	DET
ftr-318	467	16	world	world	NOUN
ftr-318	467	17	of	of	ADP
ftr-318	467	18	finite	finite	ADJ
ftr-318	467	19	resources	resource	NOUN
ftr-318	467	20	,	,	PUNCT
ftr-318	467	21	not	not	PART
ftr-318	467	22	every	every	DET
ftr-318	467	23	taxpayer	taxpayer	NOUN
ftr-318	467	24	can	can	AUX
ftr-318	467	25	be	be	AUX
ftr-318	467	26	audited	audit	VERB
ftr-318	467	27	.	.	PUNCT
ftr-318	468	1	in	in	ADP
ftr-318	468	2	deciding	decide	VERB
ftr-318	468	3	who	who	PRON
ftr-318	468	4	should	should	AUX
ftr-318	468	5	be	be	AUX
ftr-318	468	6	audited	audit	VERB
ftr-318	468	7	,	,	PUNCT
ftr-318	468	8	it	it	PRON
ftr-318	468	9	is	be	AUX
ftr-318	468	10	necessary	necessary	ADJ
ftr-318	468	11	to	to	PART
ftr-318	468	12	refer	refer	VERB
ftr-318	468	13	to	to	ADP
ftr-318	468	14	something	something	PRON
ftr-318	468	15	beyond	beyond	ADP
ftr-318	468	16	he	he	PRON
ftr-318	468	17	.	.	PUNCT
ftr-318	469	1	but	but	CCONJ
ftr-318	469	2	perhaps	perhaps	ADV
ftr-318	469	3	the	the	DET
ftr-318	469	4	close	close	ADJ
ftr-318	469	5	link	link	NOUN
ftr-318	469	6	of	of	ADP
ftr-318	469	7	tax	tax	NOUN
ftr-318	469	8	policy	policy	NOUN
ftr-318	469	9	to	to	ADP
ftr-318	469	10	the	the	DET
ftr-318	469	11	process	process	NOUN
ftr-318	469	12	of	of	ADP
ftr-318	469	13	tax	tax	NOUN
ftr-318	469	14	policy	policy	NOUN
ftr-318	469	15	creation	creation	NOUN
ftr-318	469	16	and	and	CCONJ
ftr-318	469	17	the	the	DET
ftr-318	469	18	administrative	administrative	ADJ
ftr-318	469	19	practice	practice	NOUN
ftr-318	469	20	explains	explain	VERB
ftr-318	469	21	the	the	DET
ftr-318	469	22	unstated	unstated	ADJ
ftr-318	469	23	but	but	CCONJ
ftr-318	469	24	visceral	visceral	ADJ
ftr-318	469	25	commitment	commitment	NOUN
ftr-318	469	26	to	to	ADP
ftr-318	469	27	he	he	PRON
ftr-318	469	28	that	that	PRON
ftr-318	469	29	has	have	AUX
ftr-318	469	30	continued	continue	VERB
ftr-318	469	31	to	to	PART
ftr-318	469	32	spark	spark	VERB
ftr-318	469	33	debate	debate	NOUN
ftr-318	469	34	over	over	ADP
ftr-318	469	35	the	the	DET
ftr-318	469	36	past	past	ADJ
ftr-318	469	37	20	20	NUM
ftr-318	469	38	years	year	NOUN
ftr-318	469	39	.	.	PUNCT
ftr-318	470	1	we	we	PRON
ftr-318	470	2	do	do	AUX
ftr-318	470	3	not	not	PART
ftr-318	470	4	imagine	imagine	VERB
ftr-318	470	5	the	the	DET
ftr-318	470	6	debate	debate	NOUN
ftr-318	470	7	is	be	AUX
ftr-318	470	8	over	over	ADV
ftr-318	470	9	,	,	PUNCT
ftr-318	470	10	but	but	CCONJ
ftr-318	470	11	we	we	PRON
ftr-318	470	12	look	look	VERB
ftr-318	470	13	forward	forward	ADV
ftr-318	470	14	to	to	ADP
ftr-318	470	15	a	a	DET
ftr-318	470	16	deepening	deepening	NOUN
ftr-318	470	17	inquiry	inquiry	NOUN
ftr-318	470	18	into	into	ADP
ftr-318	470	19	the	the	DET
ftr-318	470	20	driving	drive	VERB
ftr-318	470	21	questions	question	NOUN
ftr-318	470	22	of	of	ADP
ftr-318	470	23	distributive	distributive	ADJ
ftr-318	470	24	justice	justice	NOUN
ftr-318	470	25	and	and	CCONJ
ftr-318	470	26	morality	morality	NOUN
ftr-318	470	27	as	as	ADP
ftr-318	470	28	pillars	pillar	NOUN
ftr-318	470	29	of	of	ADP
ftr-318	470	30	our	our	PRON
ftr-318	470	31	tax	tax	NOUN
ftr-318	470	32	policy	policy	NOUN
ftr-318	470	33	.	.	PUNCT