id	sid	tid	token	lemma	pos
ftr-329	1	1	tcharity	tcharity	NOUN
ftr-329	1	2	really	really	ADV
ftr-329	1	3	does	do	AUX
ftr-329	1	4	begin	begin	VERB
ftr-329	1	5	at	at	ADP
ftr-329	1	6	home	home	NOUN
ftr-329	1	7	:	:	PUNCT
ftr-329	1	8	florida	florida	PROPN
ftr-329	1	9	tax	tax	PROPN
ftr-329	1	10	review	review	NOUN
ftr-329	1	11	volume	volume	NOUN
ftr-329	1	12	12	12	NUM
ftr-329	1	13	2012	2012	NUM
ftr-329	1	14	number	number	NOUN
ftr-329	1	15	2	2	NUM
ftr-329	1	16	57	57	NUM
ftr-329	1	17	tax	tax	NOUN
ftr-329	1	18	neutrality	neutrality	NOUN
ftr-329	1	19	and	and	CCONJ
ftr-329	1	20	tax	tax	NOUN
ftr-329	1	21	amenities	amenity	NOUN
ftr-329	1	22	by	by	ADP
ftr-329	1	23	david	david	PROPN
ftr-329	1	24	hasen	hasen	PROPN
ftr-329	1	25	*	*	PROPN
ftr-329	1	26	abstract	abstract	ADJ
ftr-329	1	27	efforts	effort	NOUN
ftr-329	1	28	to	to	PART
ftr-329	1	29	identify	identify	VERB
ftr-329	1	30	and	and	CCONJ
ftr-329	1	31	implement	implement	VERB
ftr-329	1	32	an	an	DET
ftr-329	1	33	appropriate	appropriate	ADJ
ftr-329	1	34	tax	tax	NOUN
ftr-329	1	35	neutrality	neutrality	NOUN
ftr-329	1	36	benchmark	benchmark	NOUN
ftr-329	1	37	have	have	AUX
ftr-329	1	38	been	be	AUX
ftr-329	1	39	persistent	persistent	ADJ
ftr-329	1	40	themes	theme	NOUN
ftr-329	1	41	in	in	ADP
ftr-329	1	42	scholarly	scholarly	ADJ
ftr-329	1	43	and	and	CCONJ
ftr-329	1	44	policy	policy	NOUN
ftr-329	1	45	debates	debate	NOUN
ftr-329	1	46	on	on	ADP
ftr-329	1	47	international	international	ADJ
ftr-329	1	48	taxation	taxation	NOUN
ftr-329	1	49	for	for	ADP
ftr-329	1	50	fifty	fifty	NUM
ftr-329	1	51	years	year	NOUN
ftr-329	1	52	.	.	PUNCT
ftr-329	2	1	this	this	DET
ftr-329	2	2	paper	paper	NOUN
ftr-329	2	3	questions	question	NOUN
ftr-329	2	4	whether	whether	SCONJ
ftr-329	2	5	the	the	DET
ftr-329	2	6	concept	concept	NOUN
ftr-329	2	7	of	of	ADP
ftr-329	2	8	tax	tax	NOUN
ftr-329	2	9	neutrality	neutrality	NOUN
ftr-329	2	10	has	have	AUX
ftr-329	2	11	been	be	AUX
ftr-329	2	12	adequately	adequately	ADV
ftr-329	2	13	specified	specify	VERB
ftr-329	2	14	for	for	ADP
ftr-329	2	15	analyzing	analyze	VERB
ftr-329	2	16	the	the	DET
ftr-329	2	17	efficiency	efficiency	NOUN
ftr-329	2	18	properties	property	NOUN
ftr-329	2	19	of	of	ADP
ftr-329	2	20	international	international	ADJ
ftr-329	2	21	tax	tax	NOUN
ftr-329	2	22	systems	system	NOUN
ftr-329	2	23	.	.	PUNCT
ftr-329	3	1	as	as	ADP
ftr-329	3	2	distinct	distinct	ADJ
ftr-329	3	3	from	from	ADP
ftr-329	3	4	the	the	DET
ftr-329	3	5	closed	closed	ADJ
ftr-329	3	6	-	-	PUNCT
ftr-329	3	7	economy	economy	NOUN
ftr-329	3	8	setting	setting	NOUN
ftr-329	3	9	,	,	PUNCT
ftr-329	3	10	in	in	ADP
ftr-329	3	11	the	the	DET
ftr-329	3	12	open	open	ADJ
ftr-329	3	13	-	-	PUNCT
ftr-329	3	14	economy	economy	NOUN
ftr-329	3	15	setting	setting	NOUN
ftr-329	3	16	,	,	PUNCT
ftr-329	3	17	neither	neither	CCONJ
ftr-329	3	18	tax	tax	NOUN
ftr-329	3	19	revenues	revenue	NOUN
ftr-329	3	20	received	receive	VERB
ftr-329	3	21	nor	nor	CCONJ
ftr-329	3	22	the	the	DET
ftr-329	3	23	burdens	burden	NOUN
ftr-329	3	24	that	that	SCONJ
ftr-329	3	25	tax	tax	NOUN
ftr-329	3	26	revenues	revenue	NOUN
ftr-329	3	27	pay	pay	VERB
ftr-329	3	28	for	for	ADP
ftr-329	3	29	may	may	AUX
ftr-329	3	30	be	be	AUX
ftr-329	3	31	taken	take	VERB
ftr-329	3	32	as	as	ADP
ftr-329	3	33	fixed	fix	VERB
ftr-329	3	34	.	.	PUNCT
ftr-329	4	1	because	because	SCONJ
ftr-329	4	2	tax	tax	NOUN
ftr-329	4	3	revenues	revenue	NOUN
ftr-329	4	4	finance	finance	NOUN
ftr-329	4	5	infrastructure	infrastructure	NOUN
ftr-329	4	6	and	and	CCONJ
ftr-329	4	7	other	other	ADJ
ftr-329	4	8	productivity	productivity	NOUN
ftr-329	4	9	-	-	PUNCT
ftr-329	4	10	enhancing	enhance	VERB
ftr-329	4	11	goods	good	NOUN
ftr-329	4	12	—	—	PUNCT
ftr-329	4	13	so	so	ADV
ftr-329	4	14	-	-	PUNCT
ftr-329	4	15	called	call	VERB
ftr-329	4	16	“	"	PUNCT
ftr-329	4	17	tax	tax	NOUN
ftr-329	4	18	amenities	amenity	NOUN
ftr-329	4	19	”	"	PUNCT
ftr-329	4	20	—	—	PUNCT
ftr-329	4	21	and	and	CCONJ
ftr-329	4	22	because	because	SCONJ
ftr-329	4	23	capital	capital	NOUN
ftr-329	4	24	burdens	burden	NOUN
ftr-329	4	25	infrastructure	infrastructure	NOUN
ftr-329	4	26	,	,	PUNCT
ftr-329	4	27	the	the	DET
ftr-329	4	28	reallocation	reallocation	NOUN
ftr-329	4	29	of	of	ADP
ftr-329	4	30	tax	tax	NOUN
ftr-329	4	31	revenues	revenue	NOUN
ftr-329	4	32	among	among	ADP
ftr-329	4	33	jurisdictions	jurisdiction	NOUN
ftr-329	4	34	and	and	CCONJ
ftr-329	4	35	the	the	DET
ftr-329	4	36	movement	movement	NOUN
ftr-329	4	37	of	of	ADP
ftr-329	4	38	assets	asset	NOUN
ftr-329	4	39	and	and	CCONJ
ftr-329	4	40	productive	productive	ADJ
ftr-329	4	41	capacities	capacity	NOUN
ftr-329	4	42	across	across	ADP
ftr-329	4	43	borders	border	NOUN
ftr-329	4	44	cause	cause	VERB
ftr-329	4	45	the	the	DET
ftr-329	4	46	amount	amount	NOUN
ftr-329	4	47	of	of	ADP
ftr-329	4	48	tax	tax	NOUN
ftr-329	4	49	revenue	revenue	NOUN
ftr-329	4	50	collected	collect	VERB
ftr-329	4	51	in	in	ADP
ftr-329	4	52	each	each	DET
ftr-329	4	53	jurisdiction	jurisdiction	NOUN
ftr-329	4	54	to	to	PART
ftr-329	4	55	diverge	diverge	VERB
ftr-329	4	56	from	from	ADP
ftr-329	4	57	the	the	DET
ftr-329	4	58	revenue	revenue	NOUN
ftr-329	4	59	target	target	NOUN
ftr-329	4	60	.	.	PUNCT
ftr-329	5	1	a	a	DET
ftr-329	5	2	consequence	consequence	NOUN
ftr-329	5	3	is	be	AUX
ftr-329	5	4	that	that	SCONJ
ftr-329	5	5	what	what	PRON
ftr-329	5	6	are	be	AUX
ftr-329	5	7	viewed	view	VERB
ftr-329	5	8	as	as	ADP
ftr-329	5	9	tax	tax	NOUN
ftr-329	5	10	incentive	incentive	NOUN
ftr-329	5	11	effects	effect	NOUN
ftr-329	5	12	,	,	PUNCT
ftr-329	5	13	or	or	CCONJ
ftr-329	5	14	distortions	distortion	NOUN
ftr-329	5	15	,	,	PUNCT
ftr-329	5	16	improve	improve	VERB
ftr-329	5	17	productivity	productivity	NOUN
ftr-329	5	18	in	in	ADP
ftr-329	5	19	some	some	DET
ftr-329	5	20	cases	case	NOUN
ftr-329	5	21	.	.	PUNCT
ftr-329	6	1	neutrality	neutrality	NOUN
ftr-329	6	2	as	as	ADP
ftr-329	6	3	a	a	DET
ftr-329	6	4	value	value	NOUN
ftr-329	6	5	,	,	PUNCT
ftr-329	6	6	however	however	ADV
ftr-329	6	7	,	,	PUNCT
ftr-329	6	8	rests	rest	VERB
ftr-329	6	9	on	on	ADP
ftr-329	6	10	the	the	DET
ftr-329	6	11	idea	idea	NOUN
ftr-329	6	12	that	that	SCONJ
ftr-329	6	13	tax	tax	NOUN
ftr-329	6	14	incentive	incentive	NOUN
ftr-329	6	15	effects	effect	NOUN
ftr-329	6	16	reduce	reduce	VERB
ftr-329	6	17	efficiency	efficiency	NOUN
ftr-329	6	18	by	by	ADP
ftr-329	6	19	causing	cause	VERB
ftr-329	6	20	resources	resource	NOUN
ftr-329	6	21	to	to	PART
ftr-329	6	22	be	be	AUX
ftr-329	6	23	allocated	allocate	VERB
ftr-329	6	24	away	away	ADV
ftr-329	6	25	from	from	ADP
ftr-329	6	26	some	some	DET
ftr-329	6	27	optimum	optimum	ADJ
ftr-329	6	28	non	non	ADJ
ftr-329	6	29	-	-	ADJ
ftr-329	6	30	taxaffected	taxaffected	ADJ
ftr-329	6	31	baseline	baseline	NOUN
ftr-329	6	32	;	;	PUNCT
ftr-329	6	33	this	this	DET
ftr-329	6	34	idea	idea	NOUN
ftr-329	6	35	is	be	AUX
ftr-329	6	36	what	what	PRON
ftr-329	6	37	justifies	justify	VERB
ftr-329	6	38	referring	refer	VERB
ftr-329	6	39	to	to	ADP
ftr-329	6	40	tax	tax	NOUN
ftr-329	6	41	-	-	PUNCT
ftr-329	6	42	influenced	influence	VERB
ftr-329	6	43	allocations	allocation	NOUN
ftr-329	6	44	as	as	ADP
ftr-329	6	45	distortions	distortion	NOUN
ftr-329	6	46	.	.	PUNCT
ftr-329	7	1	an	an	DET
ftr-329	7	2	implication	implication	NOUN
ftr-329	7	3	is	be	AUX
ftr-329	7	4	that	that	SCONJ
ftr-329	7	5	the	the	DET
ftr-329	7	6	baseline	baseline	NOUN
ftr-329	7	7	is	be	AUX
ftr-329	7	8	not	not	PART
ftr-329	7	9	well	well	ADV
ftr-329	7	10	specified	specify	VERB
ftr-329	7	11	in	in	ADP
ftr-329	7	12	the	the	DET
ftr-329	7	13	open	open	ADJ
ftr-329	7	14	-	-	PUNCT
ftr-329	7	15	economy	economy	NOUN
ftr-329	7	16	setting	setting	NOUN
ftr-329	7	17	.	.	PUNCT
ftr-329	8	1	this	this	DET
ftr-329	8	2	article	article	NOUN
ftr-329	8	3	suggests	suggest	VERB
ftr-329	8	4	that	that	SCONJ
ftr-329	8	5	,	,	PUNCT
ftr-329	8	6	in	in	ADP
ftr-329	8	7	light	light	NOUN
ftr-329	8	8	of	of	ADP
ftr-329	8	9	these	these	DET
ftr-329	8	10	considerations	consideration	NOUN
ftr-329	8	11	and	and	CCONJ
ftr-329	8	12	of	of	ADP
ftr-329	8	13	the	the	DET
ftr-329	8	14	difficulty	difficulty	NOUN
ftr-329	8	15	in	in	ADP
ftr-329	8	16	implementing	implement	VERB
ftr-329	8	17	a	a	DET
ftr-329	8	18	theoretically	theoretically	ADV
ftr-329	8	19	satisfactory	satisfactory	ADJ
ftr-329	8	20	specification	specification	NOUN
ftr-329	8	21	of	of	ADP
ftr-329	8	22	neutrality	neutrality	NOUN
ftr-329	8	23	,	,	PUNCT
ftr-329	8	24	an	an	DET
ftr-329	8	25	analysis	analysis	NOUN
ftr-329	8	26	focusing	focus	VERB
ftr-329	8	27	on	on	ADP
ftr-329	8	28	the	the	DET
ftr-329	8	29	allocative	allocative	ADJ
ftr-329	8	30	,	,	PUNCT
ftr-329	8	31	distributive	distributive	ADJ
ftr-329	8	32	,	,	PUNCT
ftr-329	8	33	and	and	CCONJ
ftr-329	8	34	competitive	competitive	ADJ
ftr-329	8	35	properties	property	NOUN
ftr-329	8	36	of	of	ADP
ftr-329	8	37	international	international	ADJ
ftr-329	8	38	tax	tax	NOUN
ftr-329	8	39	rules	rule	NOUN
ftr-329	8	40	would	would	AUX
ftr-329	8	41	be	be	AUX
ftr-329	8	42	more	more	ADV
ftr-329	8	43	helpful	helpful	ADJ
ftr-329	8	44	than	than	ADP
ftr-329	8	45	*	*	PUNCT
ftr-329	8	46	associate	associate	NOUN
ftr-329	8	47	professor	professor	NOUN
ftr-329	8	48	of	of	ADP
ftr-329	8	49	law	law	NOUN
ftr-329	8	50	,	,	PUNCT
ftr-329	8	51	santa	santa	PROPN
ftr-329	8	52	clara	clara	PROPN
ftr-329	8	53	university	university	PROPN
ftr-329	8	54	.	.	PUNCT
ftr-329	9	1	i	i	PRON
ftr-329	9	2	thank	thank	VERB
ftr-329	9	3	reuven	reuven	PROPN
ftr-329	9	4	aviyonah	aviyonah	PROPN
ftr-329	9	5	,	,	PUNCT
ftr-329	9	6	jim	jim	PROPN
ftr-329	9	7	hines	hines	PROPN
ftr-329	9	8	,	,	PUNCT
ftr-329	9	9	mitchell	mitchell	PROPN
ftr-329	9	10	kane	kane	PROPN
ftr-329	9	11	,	,	PUNCT
ftr-329	9	12	ed	ed	PROPN
ftr-329	9	13	kleinbard	kleinbard	PROPN
ftr-329	9	14	,	,	PUNCT
ftr-329	9	15	susie	susie	PROPN
ftr-329	9	16	morse	morse	PROPN
ftr-329	9	17	,	,	PUNCT
ftr-329	9	18	fadi	fadi	PROPN
ftr-329	9	19	shaheen	shaheen	PROPN
ftr-329	9	20	,	,	PUNCT
ftr-329	9	21	joel	joel	PROPN
ftr-329	9	22	slemrod	slemrod	PROPN
ftr-329	9	23	,	,	PUNCT
ftr-329	9	24	bill	bill	PROPN
ftr-329	9	25	sundstrom	sundstrom	PROPN
ftr-329	9	26	,	,	PUNCT
ftr-329	9	27	participants	participant	NOUN
ftr-329	9	28	at	at	ADP
ftr-329	9	29	various	various	ADJ
ftr-329	9	30	colloquia	colloquium	NOUN
ftr-329	9	31	,	,	PUNCT
ftr-329	9	32	and	and	CCONJ
ftr-329	9	33	the	the	DET
ftr-329	9	34	editors	editor	NOUN
ftr-329	9	35	of	of	ADP
ftr-329	9	36	the	the	DET
ftr-329	9	37	florida	florida	PROPN
ftr-329	9	38	tax	tax	PROPN
ftr-329	9	39	review	review	PROPN
ftr-329	9	40	.	.	PUNCT
ftr-329	10	1	santa	santa	PROPN
ftr-329	10	2	clara	clara	PROPN
ftr-329	10	3	university	university	PROPN
ftr-329	10	4	law	law	NOUN
ftr-329	10	5	school	school	NOUN
ftr-329	10	6	provided	provide	VERB
ftr-329	10	7	research	research	NOUN
ftr-329	10	8	support	support	NOUN
ftr-329	10	9	for	for	ADP
ftr-329	10	10	this	this	DET
ftr-329	10	11	article	article	NOUN
ftr-329	10	12	.	.	PUNCT
ftr-329	11	1	i	i	PRON
ftr-329	11	2	remain	remain	VERB
ftr-329	11	3	solely	solely	ADV
ftr-329	11	4	responsible	responsible	ADJ
ftr-329	11	5	for	for	ADP
ftr-329	11	6	any	any	DET
ftr-329	11	7	errors	error	NOUN
ftr-329	11	8	.	.	PUNCT
ftr-329	12	1	58	58	NUM
ftr-329	12	2	florida	florida	PROPN
ftr-329	12	3	tax	tax	NOUN
ftr-329	12	4	review	review	NOUN
ftr-329	12	5	[	[	X
ftr-329	12	6	vol	vol	NOUN
ftr-329	12	7	.	.	PUNCT
ftr-329	13	1	12:2	12:2	NUM
ftr-329	13	2	one	one	NUM
ftr-329	13	3	focused	focus	VERB
ftr-329	13	4	on	on	ADP
ftr-329	13	5	their	their	PRON
ftr-329	13	6	neutrality	neutrality	NOUN
ftr-329	13	7	properties	property	NOUN
ftr-329	13	8	.	.	PUNCT
ftr-329	14	1	a	a	DET
ftr-329	14	2	simple	simple	ADJ
ftr-329	14	3	model	model	NOUN
ftr-329	14	4	relating	relate	VERB
ftr-329	14	5	tax	tax	NOUN
ftr-329	14	6	revenue	revenue	NOUN
ftr-329	14	7	and	and	CCONJ
ftr-329	14	8	population	population	NOUN
ftr-329	14	9	to	to	ADP
ftr-329	14	10	productivity	productivity	NOUN
ftr-329	14	11	is	be	AUX
ftr-329	14	12	offered	offer	VERB
ftr-329	14	13	.	.	PUNCT
ftr-329	15	1	2012	2012	NUM
ftr-329	15	2	]	]	PUNCT
ftr-329	15	3	tax	tax	NOUN
ftr-329	15	4	neutrality	neutrality	NOUN
ftr-329	15	5	and	and	CCONJ
ftr-329	15	6	tax	tax	NOUN
ftr-329	15	7	amenities	amenity	NOUN
ftr-329	15	8	59	59	NUM
ftr-329	15	9	i.	i.	NOUN
ftr-329	15	10	introduction	introduction	NOUN
ftr-329	15	11	.......................................................................................	.......................................................................................	PUNCT
ftr-329	15	12	59	59	NUM
ftr-329	15	13	ii	ii	NOUN
ftr-329	15	14	.	.	PUNCT
ftr-329	16	1	the	the	DET
ftr-329	16	2	problem	problem	NOUN
ftr-329	16	3	of	of	ADP
ftr-329	16	4	international	international	ADJ
ftr-329	16	5	double	double	ADJ
ftr-329	16	6	taxation	taxation	NOUN
ftr-329	16	7	....................	....................	PUNCT
ftr-329	17	1	61	61	NUM
ftr-329	17	2	a.	a.	NOUN
ftr-329	17	3	the	the	DET
ftr-329	17	4	basic	basic	ADJ
ftr-329	17	5	problem	problem	NOUN
ftr-329	17	6	............................................................................	............................................................................	PUNCT
ftr-329	18	1	62	62	NUM
ftr-329	18	2	1	1	NUM
ftr-329	18	3	.	.	PUNCT
ftr-329	18	4	first	first	ADJ
ftr-329	18	5	variation	variation	NOUN
ftr-329	18	6	:	:	PUNCT
ftr-329	18	7	worldwide	worldwide	ADJ
ftr-329	18	8	taxation	taxation	NOUN
ftr-329	18	9	with	with	ADP
ftr-329	18	10	an	an	DET
ftr-329	18	11	unlimited	unlimited	ADJ
ftr-329	18	12	ftc	ftc	PROPN
ftr-329	18	13	...	...	PUNCT
ftr-329	19	1	63	63	NUM
ftr-329	19	2	2	2	NUM
ftr-329	19	3	.	.	PUNCT
ftr-329	19	4	second	second	ADJ
ftr-329	19	5	variation	variation	NOUN
ftr-329	19	6	:	:	PUNCT
ftr-329	19	7	territorial	territorial	ADJ
ftr-329	19	8	taxation	taxation	NOUN
ftr-329	19	9	......................................	......................................	PUNCT
ftr-329	19	10	66	66	NUM
ftr-329	19	11	b.	b.	PROPN
ftr-329	19	12	neutrality	neutrality	PROPN
ftr-329	19	13	tradeoffs	tradeoff	NOUN
ftr-329	19	14	..........................................................................	..........................................................................	PUNCT
ftr-329	20	1	67	67	NUM
ftr-329	20	2	1	1	NUM
ftr-329	20	3	.	.	PUNCT
ftr-329	20	4	homogeneous	homogeneous	ADJ
ftr-329	20	5	systems	system	NOUN
ftr-329	20	6	................................................................	................................................................	PUNCT
ftr-329	21	1	67	67	NUM
ftr-329	21	2	2	2	NUM
ftr-329	21	3	.	.	NUM
ftr-329	21	4	mixed	mixed	ADJ
ftr-329	21	5	and	and	CCONJ
ftr-329	21	6	limited	limited	ADJ
ftr-329	21	7	systems	system	NOUN
ftr-329	21	8	........................................................	........................................................	PUNCT
ftr-329	22	1	71	71	NUM
ftr-329	22	2	3	3	NUM
ftr-329	22	3	.	.	PUNCT
ftr-329	22	4	conclusion	conclusion	NOUN
ftr-329	22	5	on	on	ADP
ftr-329	22	6	tradeoffs	tradeoff	NOUN
ftr-329	22	7	.............................................................	.............................................................	PUNCT
ftr-329	23	1	74	74	NUM
ftr-329	23	2	iii	iii	NOUN
ftr-329	23	3	.	.	PUNCT
ftr-329	23	4	neutrality	neutrality	NOUN
ftr-329	23	5	generally	generally	ADV
ftr-329	23	6	....................................................................	....................................................................	PUNCT
ftr-329	24	1	76	76	NUM
ftr-329	24	2	a.	a.	NOUN
ftr-329	24	3	tax	tax	NOUN
ftr-329	24	4	neutrality	neutrality	NOUN
ftr-329	24	5	generally	generally	ADV
ftr-329	24	6	..................................................................	..................................................................	PUNCT
ftr-329	25	1	77	77	NUM
ftr-329	25	2	b.	b.	NOUN
ftr-329	25	3	adapting	adapt	VERB
ftr-329	25	4	neutrality	neutrality	NOUN
ftr-329	25	5	to	to	ADP
ftr-329	25	6	the	the	DET
ftr-329	25	7	international	international	ADJ
ftr-329	25	8	setting	setting	NOUN
ftr-329	25	9	..............................	..............................	PUNCT
ftr-329	25	10	80	80	NUM
ftr-329	25	11	1	1	NUM
ftr-329	25	12	.	.	PUNCT
ftr-329	26	1	first	first	ADJ
ftr-329	26	2	possible	possible	ADJ
ftr-329	26	3	approach	approach	NOUN
ftr-329	26	4	:	:	PUNCT
ftr-329	26	5	from	from	ADP
ftr-329	26	6	non	non	ADJ
ftr-329	26	7	-	-	NOUN
ftr-329	26	8	tax	tax	NOUN
ftr-329	26	9	to	to	ADP
ftr-329	26	10	single	single	ADJ
ftr-329	26	11	-	-	PUNCT
ftr-329	26	12	tax	tax	NOUN
ftr-329	26	13	world	world	NOUN
ftr-329	26	14	..	..	PUNCT
ftr-329	27	1	82	82	NUM
ftr-329	27	2	2	2	NUM
ftr-329	27	3	.	.	PUNCT
ftr-329	27	4	second	second	ADJ
ftr-329	27	5	possible	possible	ADJ
ftr-329	27	6	approach	approach	NOUN
ftr-329	27	7	:	:	PUNCT
ftr-329	27	8	from	from	ADP
ftr-329	27	9	single	single	ADJ
ftr-329	27	10	rate	rate	NOUN
ftr-329	27	11	to	to	ADP
ftr-329	27	12	divergent	divergent	ADJ
ftr-329	27	13	rates	rate	NOUN
ftr-329	27	14	..............................................................................	..............................................................................	PUNCT
ftr-329	28	1	83	83	NUM
ftr-329	28	2	3	3	NUM
ftr-329	28	3	.	.	PUNCT
ftr-329	28	4	third	third	ADJ
ftr-329	28	5	possible	possible	ADJ
ftr-329	28	6	approach	approach	NOUN
ftr-329	28	7	:	:	PUNCT
ftr-329	28	8	from	from	ADP
ftr-329	28	9	closed	close	VERB
ftr-329	28	10	to	to	PART
ftr-329	28	11	open	open	ADJ
ftr-329	28	12	economies	economy	NOUN
ftr-329	28	13	.....	.....	PUNCT
ftr-329	28	14	85	85	NUM
ftr-329	28	15	(	(	PUNCT
ftr-329	28	16	i	i	NOUN
ftr-329	28	17	)	)	PUNCT
ftr-329	28	18	non	non	ADJ
ftr-329	28	19	-	-	NOUN
ftr-329	28	20	preservation	preservation	NOUN
ftr-329	28	21	of	of	ADP
ftr-329	28	22	savings	saving	NOUN
ftr-329	28	23	neutrality	neutrality	NOUN
ftr-329	28	24	...............................	...............................	PUNCT
ftr-329	28	25	87	87	NUM
ftr-329	28	26	(	(	PUNCT
ftr-329	28	27	ii	ii	NOUN
ftr-329	28	28	)	)	PUNCT
ftr-329	28	29	non	non	NOUN
ftr-329	28	30	-	-	NOUN
ftr-329	28	31	preservation	preservation	NOUN
ftr-329	28	32	of	of	ADP
ftr-329	28	33	production	production	NOUN
ftr-329	28	34	neutrality	neutrality	NOUN
ftr-329	28	35	........................	........................	PUNCT
ftr-329	29	1	90	90	NUM
ftr-329	29	2	(	(	PUNCT
ftr-329	29	3	iii	iii	NOUN
ftr-329	29	4	)	)	PUNCT
ftr-329	29	5	comparison	comparison	NOUN
ftr-329	29	6	with	with	ADP
ftr-329	29	7	ownership	ownership	NOUN
ftr-329	29	8	and	and	CCONJ
ftr-329	29	9	competitive	competitive	ADJ
ftr-329	29	10	neutralities	neutrality	NOUN
ftr-329	29	11	................................................................................	................................................................................	PUNCT
ftr-329	30	1	91	91	NUM
ftr-329	30	2	c.	c.	NOUN
ftr-329	30	3	neutrality	neutrality	NOUN
ftr-329	30	4	reformulated	reformulate	VERB
ftr-329	30	5	...................................................................	...................................................................	PUNCT
ftr-329	30	6	92	92	NUM
ftr-329	30	7	1	1	NUM
ftr-329	30	8	.	.	PUNCT
ftr-329	31	1	inadequacies	inadequacy	NOUN
ftr-329	31	2	of	of	ADP
ftr-329	31	3	the	the	DET
ftr-329	31	4	lump	lump	NOUN
ftr-329	31	5	-	-	PUNCT
ftr-329	31	6	sum	sum	NOUN
ftr-329	31	7	ideal	ideal	NOUN
ftr-329	31	8	.........................................	.........................................	PUNCT
ftr-329	32	1	92	92	NUM
ftr-329	32	2	2	2	NUM
ftr-329	32	3	.	.	PUNCT
ftr-329	32	4	neutrality	neutrality	NOUN
ftr-329	32	5	modeling	model	VERB
ftr-329	32	6	consequences	consequence	NOUN
ftr-329	32	7	............................................	............................................	PUNCT
ftr-329	32	8	94	94	NUM
ftr-329	32	9	iv	iv	NOUN
ftr-329	32	10	.	.	PUNCT
ftr-329	32	11	neutrality	neutrality	NOUN
ftr-329	32	12	as	as	ADP
ftr-329	32	13	a	a	DET
ftr-329	32	14	combination	combination	NOUN
ftr-329	32	15	of	of	ADP
ftr-329	32	16	rates	rate	NOUN
ftr-329	32	17	and	and	CCONJ
ftr-329	32	18	amenities	amenity	NOUN
ftr-329	32	19	...........	...........	PUNCT
ftr-329	33	1	96	96	NUM
ftr-329	33	2	a.	a.	NOUN
ftr-329	33	3	estimating	estimate	VERB
ftr-329	33	4	the	the	DET
ftr-329	33	5	value	value	NOUN
ftr-329	33	6	of	of	ADP
ftr-329	33	7	tax	tax	NOUN
ftr-329	33	8	amenities	amenity	NOUN
ftr-329	33	9	.............................................	.............................................	PUNCT
ftr-329	34	1	96	96	NUM
ftr-329	34	2	1	1	NUM
ftr-329	34	3	.	.	PUNCT
ftr-329	34	4	model	model	NOUN
ftr-329	34	5	..........................................................................................	..........................................................................................	PUNCT
ftr-329	35	1	98	98	NUM
ftr-329	35	2	2	2	NUM
ftr-329	35	3	.	.	PUNCT
ftr-329	35	4	observations	observation	NOUN
ftr-329	35	5	.............................................................................	.............................................................................	PUNCT
ftr-329	35	6	102	102	NUM
ftr-329	35	7	b.	b.	PROPN
ftr-329	35	8	productivity	productivity	PROPN
ftr-329	35	9	consequences	consequence	NOUN
ftr-329	35	10	of	of	ADP
ftr-329	35	11	capital	capital	NOUN
ftr-329	35	12	flows	flow	NOUN
ftr-329	35	13	under	under	ADP
ftr-329	35	14	the	the	DET
ftr-329	35	15	model	model	NOUN
ftr-329	35	16	.....	.....	PUNCT
ftr-329	35	17	103	103	NUM
ftr-329	35	18	1	1	NUM
ftr-329	35	19	.	.	PUNCT
ftr-329	35	20	territorial	territorial	ADJ
ftr-329	35	21	systems	system	NOUN
ftr-329	35	22	...................................................................	...................................................................	PUNCT
ftr-329	36	1	104	104	NUM
ftr-329	36	2	2	2	NUM
ftr-329	36	3	.	.	PUNCT
ftr-329	36	4	worldwide	worldwide	PROPN
ftr-329	36	5	systems	system	NOUN
ftr-329	36	6	...................................................................	...................................................................	PUNCT
ftr-329	36	7	106	106	NUM
ftr-329	36	8	c.	c.	NOUN
ftr-329	36	9	conclusion	conclusion	NOUN
ftr-329	36	10	on	on	ADP
ftr-329	36	11	neutrality	neutrality	NOUN
ftr-329	36	12	and	and	CCONJ
ftr-329	36	13	amenities	amenity	NOUN
ftr-329	36	14	........................................	........................................	PUNCT
ftr-329	36	15	107	107	NUM
ftr-329	36	16	v.	v.	ADP
ftr-329	36	17	allocative	allocative	ADJ
ftr-329	36	18	,	,	PUNCT
ftr-329	36	19	distributional	distributional	ADJ
ftr-329	36	20	,	,	PUNCT
ftr-329	36	21	and	and	CCONJ
ftr-329	36	22	competitive	competitive	ADJ
ftr-329	36	23	effects	effect	NOUN
ftr-329	36	24	.........	.........	PUNCT
ftr-329	37	1	110	110	NUM
ftr-329	37	2	a.	a.	NOUN
ftr-329	37	3	after	after	ADP
ftr-329	37	4	-	-	PUNCT
ftr-329	37	5	tax	tax	NOUN
ftr-329	37	6	returns	return	NOUN
ftr-329	37	7	............................................................................	............................................................................	PUNCT
ftr-329	37	8	111	111	NUM
ftr-329	37	9	b.	b.	PROPN
ftr-329	37	10	comparisons	comparison	NOUN
ftr-329	37	11	of	of	ADP
ftr-329	37	12	systemic	systemic	ADJ
ftr-329	37	13	effects	effect	NOUN
ftr-329	37	14	....................................................	....................................................	PUNCT
ftr-329	37	15	114	114	NUM
ftr-329	37	16	1	1	NUM
ftr-329	37	17	.	.	PUNCT
ftr-329	37	18	territorial	territorial	ADJ
ftr-329	37	19	systems	system	NOUN
ftr-329	37	20	...................................................................	...................................................................	PUNCT
ftr-329	37	21	114	114	NUM
ftr-329	37	22	2	2	NUM
ftr-329	37	23	.	.	PUNCT
ftr-329	37	24	worldwide	worldwide	PROPN
ftr-329	37	25	systems	system	NOUN
ftr-329	37	26	...................................................................	...................................................................	PUNCT
ftr-329	38	1	117	117	NUM
ftr-329	38	2	3	3	NUM
ftr-329	38	3	.	.	PUNCT
ftr-329	38	4	mixed	mixed	ADJ
ftr-329	38	5	systems	system	NOUN
ftr-329	38	6	...........................................................................	...........................................................................	PUNCT
ftr-329	39	1	119	119	NUM
ftr-329	39	2	vi	vi	NOUN
ftr-329	39	3	.	.	PUNCT
ftr-329	39	4	conclusion	conclusion	NOUN
ftr-329	39	5	........................................................................................	........................................................................................	PUNCT
ftr-329	39	6	121	121	NUM
ftr-329	39	7	appendix	appendix	NOUN
ftr-329	39	8	...................................................................................................	...................................................................................................	PUNCT
ftr-329	39	9	123	123	NUM
ftr-329	39	10	2012	2012	NUM
ftr-329	39	11	]	]	PUNCT
ftr-329	39	12	tax	tax	NOUN
ftr-329	39	13	neutrality	neutrality	NOUN
ftr-329	39	14	and	and	CCONJ
ftr-329	39	15	tax	tax	NOUN
ftr-329	39	16	amenities	amenity	NOUN
ftr-329	39	17	59	59	NUM
ftr-329	39	18	i.	i.	NOUN
ftr-329	39	19	introduction	introduction	NOUN
ftr-329	39	20	few	few	ADJ
ftr-329	39	21	policy	policy	NOUN
ftr-329	39	22	goals	goal	NOUN
ftr-329	39	23	loom	loom	VERB
ftr-329	39	24	larger	large	ADJ
ftr-329	39	25	in	in	ADP
ftr-329	39	26	the	the	DET
ftr-329	39	27	economic	economic	ADJ
ftr-329	39	28	analysis	analysis	NOUN
ftr-329	39	29	of	of	ADP
ftr-329	39	30	international	international	ADJ
ftr-329	39	31	taxation	taxation	NOUN
ftr-329	39	32	than	than	ADP
ftr-329	39	33	the	the	DET
ftr-329	39	34	promotion	promotion	NOUN
ftr-329	39	35	of	of	ADP
ftr-329	39	36	tax	tax	NOUN
ftr-329	39	37	neutrality	neutrality	NOUN
ftr-329	39	38	,	,	PUNCT
ftr-329	39	39	or	or	CCONJ
ftr-329	39	40	the	the	DET
ftr-329	39	41	idea	idea	NOUN
ftr-329	39	42	that	that	SCONJ
ftr-329	39	43	tax	tax	NOUN
ftr-329	39	44	considerations	consideration	NOUN
ftr-329	39	45	should	should	AUX
ftr-329	39	46	not	not	PART
ftr-329	39	47	drive	drive	VERB
ftr-329	39	48	the	the	DET
ftr-329	39	49	economic	economic	ADJ
ftr-329	39	50	decisions	decision	NOUN
ftr-329	39	51	of	of	ADP
ftr-329	39	52	private	private	ADJ
ftr-329	39	53	actors	actor	NOUN
ftr-329	39	54	engaged	engage	VERB
ftr-329	39	55	,	,	PUNCT
ftr-329	39	56	or	or	CCONJ
ftr-329	39	57	potentially	potentially	ADV
ftr-329	39	58	engaged	engage	VERB
ftr-329	39	59	,	,	PUNCT
ftr-329	39	60	in	in	ADP
ftr-329	39	61	cross	cross	ADJ
ftr-329	39	62	-	-	ADJ
ftr-329	39	63	border	border	ADJ
ftr-329	39	64	activity.1	activity.1	PROPN
ftr-329	39	65	talk	talk	NOUN
ftr-329	39	66	of	of	ADP
ftr-329	39	67	neutrality	neutrality	NOUN
ftr-329	39	68	animates	animate	VERB
ftr-329	39	69	official	official	ADJ
ftr-329	39	70	policy	policy	NOUN
ftr-329	39	71	discourse,2	discourse,2	VERB
ftr-329	39	72	while	while	SCONJ
ftr-329	39	73	scholarly	scholarly	ADJ
ftr-329	39	74	literature	literature	NOUN
ftr-329	39	75	on	on	ADP
ftr-329	39	76	the	the	DET
ftr-329	39	77	subject	subject	NOUN
ftr-329	39	78	has	have	AUX
ftr-329	39	79	become	become	VERB
ftr-329	39	80	something	something	PRON
ftr-329	39	81	of	of	ADP
ftr-329	39	82	a	a	DET
ftr-329	39	83	cottage	cottage	NOUN
ftr-329	39	84	industry.3	industry.3	NOUN
ftr-329	39	85	many	many	ADJ
ftr-329	39	86	papers	paper	NOUN
ftr-329	39	87	are	be	AUX
ftr-329	39	88	devoted	devote	VERB
ftr-329	39	89	to	to	ADP
ftr-329	39	90	promoting	promote	VERB
ftr-329	39	91	a	a	DET
ftr-329	39	92	particular	particular	ADJ
ftr-329	39	93	conception	conception	NOUN
ftr-329	39	94	of	of	ADP
ftr-329	39	95	neutrality	neutrality	NOUN
ftr-329	39	96	over	over	SCONJ
ftr-329	39	97	one	one	NUM
ftr-329	39	98	or	or	CCONJ
ftr-329	39	99	more	more	ADJ
ftr-329	39	100	rival	rival	ADJ
ftr-329	39	101	conceptions;4	conceptions;4	NOUN
ftr-329	39	102	others	other	NOUN
ftr-329	39	103	develop	develop	VERB
ftr-329	39	104	or	or	CCONJ
ftr-329	39	105	test	test	VERB
ftr-329	39	106	various	various	ADJ
ftr-329	39	107	empirical	empirical	ADJ
ftr-329	39	108	claims	claim	NOUN
ftr-329	39	109	about	about	ADP
ftr-329	39	110	neutrality.5	neutrality.5	PROPN
ftr-329	39	111	it	it	PRON
ftr-329	39	112	is	be	AUX
ftr-329	39	113	safe	safe	ADJ
ftr-329	39	114	to	to	PART
ftr-329	39	115	say	say	VERB
ftr-329	39	116	that	that	SCONJ
ftr-329	39	117	the	the	DET
ftr-329	39	118	disagreements	disagreement	NOUN
ftr-329	39	119	are	be	AUX
ftr-329	39	120	substantive	substantive	ADJ
ftr-329	39	121	and	and	CCONJ
ftr-329	39	122	the	the	DET
ftr-329	39	123	debates	debate	NOUN
ftr-329	39	124	robust.6	robust.6	X
ftr-329	39	125	operating	operate	VERB
ftr-329	39	126	as	as	ADP
ftr-329	39	127	part	part	NOUN
ftr-329	39	128	of	of	ADP
ftr-329	39	129	the	the	DET
ftr-329	39	130	background	background	NOUN
ftr-329	39	131	consensus	consensus	NOUN
ftr-329	39	132	to	to	ADP
ftr-329	39	133	these	these	DET
ftr-329	39	134	debates	debate	NOUN
ftr-329	39	135	is	be	AUX
ftr-329	39	136	the	the	DET
ftr-329	39	137	assumption	assumption	NOUN
ftr-329	39	138	that	that	SCONJ
ftr-329	39	139	the	the	DET
ftr-329	39	140	idea	idea	NOUN
ftr-329	39	141	of	of	ADP
ftr-329	39	142	tax	tax	NOUN
ftr-329	39	143	neutrality	neutrality	NOUN
ftr-329	39	144	has	have	AUX
ftr-329	39	145	been	be	AUX
ftr-329	39	146	adequately	adequately	ADV
ftr-329	39	147	specified	specify	VERB
ftr-329	39	148	to	to	PART
ftr-329	39	149	provide	provide	VERB
ftr-329	39	150	a	a	DET
ftr-329	39	151	framework	framework	NOUN
ftr-329	39	152	for	for	ADP
ftr-329	39	153	analysis	analysis	NOUN
ftr-329	39	154	.	.	PUNCT
ftr-329	40	1	this	this	DET
ftr-329	40	2	paper	paper	NOUN
ftr-329	40	3	questions	question	NOUN
ftr-329	40	4	that	that	DET
ftr-329	40	5	assumption	assumption	NOUN
ftr-329	40	6	.	.	PUNCT
ftr-329	41	1	the	the	DET
ftr-329	41	2	public	public	ADJ
ftr-329	41	3	finance	finance	NOUN
ftr-329	41	4	model	model	NOUN
ftr-329	41	5	in	in	ADP
ftr-329	41	6	which	which	PRON
ftr-329	41	7	the	the	DET
ftr-329	41	8	concept	concept	NOUN
ftr-329	41	9	of	of	ADP
ftr-329	41	10	tax	tax	NOUN
ftr-329	41	11	neutrality	neutrality	NOUN
ftr-329	41	12	originally	originally	ADV
ftr-329	41	13	was	be	AUX
ftr-329	41	14	developed	develop	VERB
ftr-329	41	15	applies	applie	NOUN
ftr-329	41	16	to	to	ADP
ftr-329	41	17	the	the	DET
ftr-329	41	18	closed	close	VERB
ftr-329	41	19	-	-	PUNCT
ftr-329	41	20	economy	economy	NOUN
ftr-329	41	21	setting	setting	NOUN
ftr-329	41	22	and	and	CCONJ
ftr-329	41	23	assumes	assume	VERB
ftr-329	41	24	that	that	SCONJ
ftr-329	41	25	taxes	taxis	NOUN
ftr-329	41	26	represent	represent	VERB
ftr-329	41	27	a	a	DET
ftr-329	41	28	pure	pure	ADJ
ftr-329	41	29	cost	cost	NOUN
ftr-329	41	30	.	.	PUNCT
ftr-329	42	1	in	in	ADP
ftr-329	42	2	that	that	DET
ftr-329	42	3	setting	setting	NOUN
ftr-329	42	4	,	,	PUNCT
ftr-329	42	5	it	it	PRON
ftr-329	42	6	is	be	AUX
ftr-329	42	7	possible	possible	ADJ
ftr-329	42	8	to	to	PART
ftr-329	42	9	formulate	formulate	VERB
ftr-329	42	10	the	the	DET
ftr-329	42	11	concept	concept	NOUN
ftr-329	42	12	of	of	ADP
ftr-329	42	13	a	a	DET
ftr-329	42	14	non	non	ADJ
ftr-329	42	15	-	-	ADJ
ftr-329	42	16	tax	tax	NOUN
ftr-329	42	17	-	-	PUNCT
ftr-329	42	18	affected	affect	VERB
ftr-329	42	19	world	world	NOUN
ftr-329	42	20	with	with	ADP
ftr-329	42	21	sufficient	sufficient	ADJ
ftr-329	42	22	rigor	rigor	NOUN
ftr-329	42	23	(	(	PUNCT
ftr-329	42	24	not	not	PART
ftr-329	42	25	to	to	PART
ftr-329	42	26	say	say	VERB
ftr-329	42	27	accuracy	accuracy	NOUN
ftr-329	42	28	)	)	PUNCT
ftr-329	42	29	to	to	PART
ftr-329	42	30	specify	specify	VERB
ftr-329	42	31	a	a	DET
ftr-329	42	32	baseline	baseline	NOUN
ftr-329	42	33	of	of	ADP
ftr-329	42	34	apparently	apparently	ADV
ftr-329	42	35	non	non	ADJ
ftr-329	42	36	-	-	ADJ
ftr-329	42	37	tax	tax	NOUN
ftr-329	42	38	-	-	PUNCT
ftr-329	42	39	distorted	distort	VERB
ftr-329	42	40	economic	economic	ADJ
ftr-329	42	41	activity	activity	NOUN
ftr-329	42	42	.	.	PUNCT
ftr-329	43	1	the	the	DET
ftr-329	43	2	baseline	baseline	NOUN
ftr-329	43	3	,	,	PUNCT
ftr-329	43	4	in	in	ADP
ftr-329	43	5	turn	turn	NOUN
ftr-329	43	6	,	,	PUNCT
ftr-329	43	7	serves	serve	VERB
ftr-329	43	8	as	as	ADP
ftr-329	43	9	the	the	DET
ftr-329	43	10	yardstick	yardstick	NOUN
ftr-329	43	11	by	by	ADP
ftr-329	43	12	which	which	PRON
ftr-329	43	13	one	one	PRON
ftr-329	43	14	can	can	AUX
ftr-329	43	15	measure	measure	VERB
ftr-329	43	16	the	the	DET
ftr-329	43	17	distorting	distorting	ADJ
ftr-329	43	18	effects	effect	NOUN
ftr-329	43	19	of	of	ADP
ftr-329	43	20	taxes	taxis	NOUN
ftr-329	43	21	.	.	PUNCT
ftr-329	44	1	as	as	SCONJ
ftr-329	44	2	explained	explain	VERB
ftr-329	44	3	below	below	ADV
ftr-329	44	4	,	,	PUNCT
ftr-329	44	5	a	a	DET
ftr-329	44	6	centerpiece	centerpiece	NOUN
ftr-329	44	7	of	of	ADP
ftr-329	44	8	the	the	DET
ftr-329	44	9	framework	framework	NOUN
ftr-329	44	10	is	be	AUX
ftr-329	44	11	the	the	DET
ftr-329	44	12	assumption	assumption	NOUN
ftr-329	44	13	that	that	SCONJ
ftr-329	44	14	one	one	PRON
ftr-329	44	15	may	may	AUX
ftr-329	44	16	take	take	VERB
ftr-329	44	17	levels	level	NOUN
ftr-329	44	18	of	of	ADP
ftr-329	44	19	tax	tax	NOUN
ftr-329	44	20	-	-	PUNCT
ftr-329	44	21	financed	finance	VERB
ftr-329	44	22	infrastructure	infrastructure	NOUN
ftr-329	44	23	and	and	CCONJ
ftr-329	44	24	other	other	ADJ
ftr-329	44	25	1	1	NUM
ftr-329	44	26	.	.	PUNCT
ftr-329	45	1	michael	michael	PROPN
ftr-329	45	2	s.	s.	PROPN
ftr-329	45	3	knoll	knoll	PROPN
ftr-329	45	4	,	,	PUNCT
ftr-329	45	5	reconsidering	reconsider	VERB
ftr-329	45	6	international	international	ADJ
ftr-329	45	7	tax	tax	NOUN
ftr-329	45	8	neutrality	neutrality	NOUN
ftr-329	45	9	,	,	PUNCT
ftr-329	45	10	64	64	NUM
ftr-329	45	11	tax	tax	NOUN
ftr-329	45	12	l.	l.	PROPN
ftr-329	45	13	rev	rev	PROPN
ftr-329	45	14	.	.	PROPN
ftr-329	45	15	99	99	NUM
ftr-329	45	16	,	,	PUNCT
ftr-329	45	17	100	100	NUM
ftr-329	45	18	(	(	PUNCT
ftr-329	45	19	2011	2011	NUM
ftr-329	45	20	)	)	PUNCT
ftr-329	46	1	[	[	X
ftr-329	46	2	hereinafter	hereinafter	NOUN
ftr-329	46	3	knoll	knoll	NOUN
ftr-329	46	4	,	,	PUNCT
ftr-329	46	5	int’l	int’l	NUM
ftr-329	46	6	.	.	PUNCT
ftr-329	47	1	tax	tax	NOUN
ftr-329	47	2	neutrality	neutrality	NOUN
ftr-329	47	3	]	]	PUNCT
ftr-329	47	4	.	.	PUNCT
ftr-329	48	1	2	2	X
ftr-329	48	2	.	.	X
ftr-329	48	3	see	see	VERB
ftr-329	48	4	,	,	PUNCT
ftr-329	48	5	eg	eg	NOUN
ftr-329	48	6	.	.	PROPN
ftr-329	48	7	,	,	PUNCT
ftr-329	48	8	hearing	hear	VERB
ftr-329	48	9	on	on	ADP
ftr-329	48	10	the	the	DET
ftr-329	48	11	impact	impact	NOUN
ftr-329	48	12	of	of	ADP
ftr-329	48	13	international	international	ADJ
ftr-329	48	14	tax	tax	NOUN
ftr-329	48	15	reform	reform	NOUN
ftr-329	48	16	on	on	ADP
ftr-329	48	17	u.s	u.s	PROPN
ftr-329	48	18	.	.	PROPN
ftr-329	48	19	competitiveness	competitiveness	NOUN
ftr-329	48	20	:	:	PUNCT
ftr-329	48	21	hearing	hear	VERB
ftr-329	48	22	before	before	ADP
ftr-329	48	23	the	the	DET
ftr-329	48	24	subcomm	subcomm	NOUN
ftr-329	48	25	.	.	PUNCT
ftr-329	49	1	on	on	ADP
ftr-329	49	2	select	select	ADJ
ftr-329	49	3	revenue	revenue	NOUN
ftr-329	49	4	measures	measure	NOUN
ftr-329	49	5	of	of	ADP
ftr-329	49	6	the	the	DET
ftr-329	49	7	comm	comm	NOUN
ftr-329	49	8	.	.	PUNCT
ftr-329	50	1	of	of	ADP
ftr-329	50	2	ways	way	NOUN
ftr-329	50	3	and	and	CCONJ
ftr-329	50	4	means	mean	NOUN
ftr-329	50	5	,	,	PUNCT
ftr-329	50	6	109th	109th	ADJ
ftr-329	50	7	cong	cong	NOUN
ftr-329	50	8	.	.	PUNCT
ftr-329	51	1	5	5	NUM
ftr-329	51	2	(	(	PUNCT
ftr-329	51	3	2006	2006	NUM
ftr-329	51	4	)	)	PUNCT
ftr-329	51	5	(	(	PUNCT
ftr-329	51	6	statement	statement	NOUN
ftr-329	51	7	of	of	ADP
ftr-329	51	8	r.	r.	PROPN
ftr-329	51	9	glenn	glenn	PROPN
ftr-329	51	10	hubbard	hubbard	PROPN
ftr-329	51	11	,	,	PUNCT
ftr-329	51	12	dean	dean	PROPN
ftr-329	51	13	and	and	CCONJ
ftr-329	51	14	russell	russell	PROPN
ftr-329	51	15	l.	l.	PROPN
ftr-329	51	16	carson	carson	PROPN
ftr-329	51	17	professor	professor	PROPN
ftr-329	51	18	of	of	ADP
ftr-329	51	19	finance	finance	NOUN
ftr-329	51	20	and	and	CCONJ
ftr-329	51	21	economics	economic	NOUN
ftr-329	51	22	,	,	PUNCT
ftr-329	51	23	columbia	columbia	PROPN
ftr-329	51	24	business	business	PROPN
ftr-329	51	25	school	school	PROPN
ftr-329	51	26	,	,	PUNCT
ftr-329	51	27	new	new	PROPN
ftr-329	51	28	york	york	PROPN
ftr-329	51	29	,	,	PUNCT
ftr-329	51	30	new	new	PROPN
ftr-329	51	31	york	york	PROPN
ftr-329	51	32	)	)	PUNCT
ftr-329	51	33	.	.	PUNCT
ftr-329	52	1	3	3	X
ftr-329	52	2	.	.	X
ftr-329	52	3	see	see	VERB
ftr-329	52	4	daniel	daniel	PROPN
ftr-329	52	5	shaviro	shaviro	PROPN
ftr-329	52	6	,	,	PUNCT
ftr-329	52	7	the	the	DET
ftr-329	52	8	david	david	PROPN
ftr-329	52	9	r.	r.	PROPN
ftr-329	52	10	tillinghast	tillinghast	PROPN
ftr-329	52	11	lecture	lecture	VERB
ftr-329	52	12	the	the	DET
ftr-329	52	13	rising	rise	VERB
ftr-329	52	14	taxelectivity	taxelectivity	NOUN
ftr-329	52	15	of	of	ADP
ftr-329	52	16	u.s	u.s	PROPN
ftr-329	52	17	.	.	PROPN
ftr-329	52	18	corporate	corporate	ADJ
ftr-329	52	19	residence	residence	NOUN
ftr-329	52	20	,	,	PUNCT
ftr-329	52	21	64	64	NUM
ftr-329	52	22	tax	tax	NOUN
ftr-329	52	23	l.	l.	PROPN
ftr-329	52	24	rev	rev	PROPN
ftr-329	52	25	.	.	PROPN
ftr-329	52	26	377	377	NUM
ftr-329	52	27	,	,	PUNCT
ftr-329	52	28	385	385	NUM
ftr-329	52	29	(	(	PUNCT
ftr-329	52	30	2011	2011	NUM
ftr-329	52	31	)	)	PUNCT
ftr-329	53	1	[	[	X
ftr-329	53	2	hereinafter	hereinafter	NOUN
ftr-329	53	3	shaviro	shaviro	NOUN
ftr-329	53	4	,	,	PUNCT
ftr-329	53	5	tax	tax	NOUN
ftr-329	53	6	-	-	PUNCT
ftr-329	53	7	electivity	electivity	NOUN
ftr-329	53	8	]	]	PUNCT
ftr-329	53	9	(	(	PUNCT
ftr-329	53	10	noting	note	VERB
ftr-329	53	11	that	that	SCONJ
ftr-329	53	12	the	the	DET
ftr-329	53	13	neutrality	neutrality	NOUN
ftr-329	53	14	issue	issue	NOUN
ftr-329	53	15	“	"	PUNCT
ftr-329	53	16	has	have	AUX
ftr-329	53	17	been	be	AUX
ftr-329	53	18	the	the	DET
ftr-329	53	19	dominant	dominant	ADJ
ftr-329	53	20	question	question	NOUN
ftr-329	53	21	explored	explore	VERB
ftr-329	53	22	and	and	CCONJ
ftr-329	53	23	debated	debate	VERB
ftr-329	53	24	in	in	ADP
ftr-329	53	25	[	[	X
ftr-329	53	26	international	international	ADJ
ftr-329	53	27	tax	tax	NOUN
ftr-329	53	28	policy	policy	NOUN
ftr-329	53	29	]	]	PUNCT
ftr-329	53	30	literature	literature	NOUN
ftr-329	53	31	for	for	ADP
ftr-329	53	32	more	more	ADJ
ftr-329	53	33	than	than	ADP
ftr-329	53	34	fifty	fifty	NUM
ftr-329	53	35	years	year	NOUN
ftr-329	53	36	”	"	PUNCT
ftr-329	53	37	)	)	PUNCT
ftr-329	53	38	.	.	PUNCT
ftr-329	54	1	a	a	DET
ftr-329	54	2	westlaw	westlaw	NOUN
ftr-329	54	3	search	search	NOUN
ftr-329	54	4	returned	return	VERB
ftr-329	54	5	212	212	NUM
ftr-329	54	6	results	result	NOUN
ftr-329	54	7	for	for	ADP
ftr-329	54	8	articles	article	NOUN
ftr-329	54	9	in	in	ADP
ftr-329	54	10	law	law	NOUN
ftr-329	54	11	journals	journal	NOUN
ftr-329	54	12	having	have	VERB
ftr-329	54	13	the	the	DET
ftr-329	54	14	terms	term	NOUN
ftr-329	54	15	“	"	PUNCT
ftr-329	54	16	international	international	ADJ
ftr-329	54	17	”	"	PUNCT
ftr-329	54	18	and	and	CCONJ
ftr-329	54	19	“	"	PUNCT
ftr-329	54	20	tax	tax	NOUN
ftr-329	54	21	neutrality	neutrality	NOUN
ftr-329	54	22	”	"	PUNCT
ftr-329	54	23	in	in	ADP
ftr-329	54	24	the	the	DET
ftr-329	54	25	same	same	ADJ
ftr-329	54	26	sentence	sentence	NOUN
ftr-329	54	27	.	.	PUNCT
ftr-329	55	1	a	a	DET
ftr-329	55	2	jstor	jstor	NOUN
ftr-329	55	3	search	search	NOUN
ftr-329	55	4	of	of	ADP
ftr-329	55	5	the	the	DET
ftr-329	55	6	same	same	ADJ
ftr-329	55	7	terms	term	NOUN
ftr-329	55	8	in	in	ADP
ftr-329	55	9	economics	economic	NOUN
ftr-329	55	10	journals	journal	NOUN
ftr-329	55	11	returned	return	VERB
ftr-329	55	12	100	100	NUM
ftr-329	55	13	results	result	NOUN
ftr-329	55	14	.	.	PUNCT
ftr-329	56	1	4	4	X
ftr-329	56	2	.	.	X
ftr-329	56	3	see	see	VERB
ftr-329	56	4	,	,	PUNCT
ftr-329	56	5	e.g.	e.g.	ADV
ftr-329	56	6	,	,	PUNCT
ftr-329	56	7	mihir	mihir	PROPN
ftr-329	56	8	a.	a.	PROPN
ftr-329	56	9	desai	desai	PROPN
ftr-329	56	10	&	&	CCONJ
ftr-329	56	11	james	james	PROPN
ftr-329	56	12	r.	r.	PROPN
ftr-329	56	13	hines	hines	PROPN
ftr-329	56	14	jr	jr	PROPN
ftr-329	56	15	.	.	PROPN
ftr-329	56	16	,	,	PUNCT
ftr-329	56	17	old	old	ADJ
ftr-329	56	18	rules	rule	NOUN
ftr-329	56	19	and	and	CCONJ
ftr-329	56	20	new	new	ADJ
ftr-329	56	21	realities	reality	NOUN
ftr-329	56	22	:	:	PUNCT
ftr-329	56	23	corporate	corporate	ADJ
ftr-329	56	24	tax	tax	NOUN
ftr-329	56	25	policy	policy	NOUN
ftr-329	56	26	in	in	ADP
ftr-329	56	27	a	a	DET
ftr-329	56	28	global	global	ADJ
ftr-329	56	29	setting	setting	NOUN
ftr-329	56	30	,	,	PUNCT
ftr-329	56	31	57	57	NUM
ftr-329	56	32	nat’l	nat’l	NOUN
ftr-329	56	33	tax	tax	NOUN
ftr-329	56	34	j.	j.	PROPN
ftr-329	56	35	937	937	NUM
ftr-329	56	36	(	(	PUNCT
ftr-329	56	37	2004	2004	NUM
ftr-329	56	38	)	)	PUNCT
ftr-329	57	1	[	[	X
ftr-329	57	2	hereinafter	hereinafter	NOUN
ftr-329	57	3	desai	desai	PROPN
ftr-329	57	4	&	&	CCONJ
ftr-329	57	5	hines	hines	PROPN
ftr-329	57	6	,	,	PUNCT
ftr-329	57	7	old	old	ADJ
ftr-329	57	8	rules	rule	NOUN
ftr-329	57	9	]	]	PUNCT
ftr-329	57	10	.	.	PUNCT
ftr-329	58	1	5	5	X
ftr-329	58	2	.	.	X
ftr-329	59	1	i	i	PRON
ftr-329	59	2	d.	d.	PROPN
ftr-329	59	3	at	at	ADP
ftr-329	59	4	946–50	946–50	NUM
ftr-329	59	5	(	(	PUNCT
ftr-329	59	6	citing	cite	VERB
ftr-329	59	7	studies	study	NOUN
ftr-329	59	8	)	)	PUNCT
ftr-329	59	9	.	.	PUNCT
ftr-329	60	1	6	6	X
ftr-329	60	2	.	.	X
ftr-329	60	3	see	see	VERB
ftr-329	60	4	,	,	PUNCT
ftr-329	60	5	e.g.	e.g.	ADV
ftr-329	60	6	,	,	PUNCT
ftr-329	60	7	knoll	knoll	NOUN
ftr-329	60	8	,	,	PUNCT
ftr-329	60	9	int’l	int’l	NUM
ftr-329	60	10	tax	tax	NOUN
ftr-329	60	11	neutrality	neutrality	NOUN
ftr-329	60	12	,	,	PUNCT
ftr-329	60	13	supra	supra	NOUN
ftr-329	60	14	note	note	NOUN
ftr-329	60	15	1	1	NUM
ftr-329	60	16	.	.	X
ftr-329	60	17	60	60	NUM
ftr-329	60	18	florida	florida	PROPN
ftr-329	60	19	tax	tax	NOUN
ftr-329	60	20	review	review	NOUN
ftr-329	61	1	[	[	X
ftr-329	61	2	vol	vol	NOUN
ftr-329	61	3	.	.	NOUN
ftr-329	61	4	12:2	12:2	NUM
ftr-329	61	5	tax	tax	NOUN
ftr-329	61	6	-	-	PUNCT
ftr-329	61	7	financed	finance	VERB
ftr-329	61	8	goods	good	NOUN
ftr-329	61	9	that	that	PRON
ftr-329	61	10	contribute	contribute	VERB
ftr-329	61	11	to	to	ADP
ftr-329	61	12	productivity	productivity	NOUN
ftr-329	61	13	—	—	PUNCT
ftr-329	61	14	“	"	PUNCT
ftr-329	61	15	tax	tax	NOUN
ftr-329	61	16	amenities	amenity	NOUN
ftr-329	61	17	,	,	PUNCT
ftr-329	61	18	”	"	PUNCT
ftr-329	61	19	as	as	SCONJ
ftr-329	61	20	i	i	PRON
ftr-329	61	21	refer	refer	VERB
ftr-329	61	22	to	to	ADP
ftr-329	61	23	them	they	PRON
ftr-329	61	24	—	—	PUNCT
ftr-329	61	25	as	as	SCONJ
ftr-329	61	26	exogenously	exogenously	ADV
ftr-329	61	27	given.7	given.7	VERB
ftr-329	61	28	the	the	DET
ftr-329	61	29	model	model	NOUN
ftr-329	61	30	for	for	ADP
ftr-329	61	31	the	the	DET
ftr-329	61	32	closed	closed	ADJ
ftr-329	61	33	-	-	PUNCT
ftr-329	61	34	economy	economy	NOUN
ftr-329	61	35	setting	setting	NOUN
ftr-329	61	36	is	be	AUX
ftr-329	61	37	ill	ill	ADV
ftr-329	61	38	-	-	PUNCT
ftr-329	61	39	suited	suit	VERB
ftr-329	61	40	to	to	ADP
ftr-329	61	41	a	a	DET
ftr-329	61	42	regime	regime	NOUN
ftr-329	61	43	of	of	ADP
ftr-329	61	44	open	open	ADJ
ftr-329	61	45	economies	economy	NOUN
ftr-329	61	46	.	.	PUNCT
ftr-329	62	1	in	in	ADP
ftr-329	62	2	such	such	DET
ftr-329	62	3	a	a	DET
ftr-329	62	4	regime	regime	NOUN
ftr-329	62	5	,	,	PUNCT
ftr-329	62	6	the	the	DET
ftr-329	62	7	problem	problem	NOUN
ftr-329	62	8	of	of	ADP
ftr-329	62	9	non	non	ADJ
ftr-329	62	10	-	-	ADJ
ftr-329	62	11	neutrality	neutrality	ADJ
ftr-329	62	12	arises	arise	VERB
ftr-329	62	13	because	because	SCONJ
ftr-329	62	14	any	any	DET
ftr-329	62	15	system	system	NOUN
ftr-329	62	16	of	of	ADP
ftr-329	62	17	rules	rule	NOUN
ftr-329	62	18	for	for	ADP
ftr-329	62	19	taxing	tax	VERB
ftr-329	62	20	cross	cross	ADJ
ftr-329	62	21	-	-	ADJ
ftr-329	62	22	border	border	ADJ
ftr-329	62	23	arrangements	arrangement	NOUN
ftr-329	62	24	induces	induce	VERB
ftr-329	62	25	flows	flow	NOUN
ftr-329	62	26	of	of	ADP
ftr-329	62	27	capital	capital	NOUN
ftr-329	62	28	,	,	PUNCT
ftr-329	62	29	labor	labor	NOUN
ftr-329	62	30	,	,	PUNCT
ftr-329	62	31	or	or	CCONJ
ftr-329	62	32	both	both	PRON
ftr-329	62	33	across	across	ADP
ftr-329	62	34	national	national	ADJ
ftr-329	62	35	boundaries	boundary	NOUN
ftr-329	62	36	and	and	CCONJ
ftr-329	62	37	affects	affect	VERB
ftr-329	62	38	patterns	pattern	NOUN
ftr-329	62	39	of	of	ADP
ftr-329	62	40	ownership	ownership	NOUN
ftr-329	62	41	as	as	ADP
ftr-329	62	42	well.8	well.8	PROPN
ftr-329	62	43	it	it	PRON
ftr-329	62	44	is	be	AUX
ftr-329	62	45	well	well	ADV
ftr-329	62	46	understood	understand	VERB
ftr-329	62	47	that	that	SCONJ
ftr-329	62	48	these	these	DET
ftr-329	62	49	reactions	reaction	NOUN
ftr-329	62	50	affect	affect	VERB
ftr-329	62	51	the	the	DET
ftr-329	62	52	productivity	productivity	NOUN
ftr-329	62	53	,	,	PUNCT
ftr-329	62	54	both	both	PRON
ftr-329	62	55	of	of	ADP
ftr-329	62	56	the	the	DET
ftr-329	62	57	assets	asset	NOUN
ftr-329	62	58	that	that	PRON
ftr-329	62	59	are	be	AUX
ftr-329	62	60	somehow	somehow	ADV
ftr-329	62	61	shifted	shift	VERB
ftr-329	62	62	in	in	ADP
ftr-329	62	63	response	response	NOUN
ftr-329	62	64	to	to	ADP
ftr-329	62	65	the	the	DET
ftr-329	62	66	rules	rule	NOUN
ftr-329	62	67	and	and	CCONJ
ftr-329	62	68	of	of	ADP
ftr-329	62	69	all	all	DET
ftr-329	62	70	factors	factor	NOUN
ftr-329	62	71	of	of	ADP
ftr-329	62	72	production	production	NOUN
ftr-329	62	73	to	to	ADP
ftr-329	62	74	the	the	DET
ftr-329	62	75	extent	extent	NOUN
ftr-329	62	76	the	the	DET
ftr-329	62	77	relative	relative	ADJ
ftr-329	62	78	supplies	supply	NOUN
ftr-329	62	79	of	of	ADP
ftr-329	62	80	and	and	CCONJ
ftr-329	62	81	demands	demand	NOUN
ftr-329	62	82	for	for	ADP
ftr-329	62	83	them	they	PRON
ftr-329	62	84	are	be	AUX
ftr-329	62	85	shifted	shift	VERB
ftr-329	62	86	through	through	ADP
ftr-329	62	87	the	the	DET
ftr-329	62	88	first	first	ADJ
ftr-329	62	89	effect	effect	NOUN
ftr-329	62	90	.	.	PUNCT
ftr-329	63	1	but	but	CCONJ
ftr-329	63	2	these	these	DET
ftr-329	63	3	responses	response	NOUN
ftr-329	63	4	have	have	VERB
ftr-329	63	5	a	a	DET
ftr-329	63	6	third	third	ADJ
ftr-329	63	7	consequence	consequence	NOUN
ftr-329	63	8	as	as	ADV
ftr-329	63	9	well	well	ADV
ftr-329	63	10	:	:	PUNCT
ftr-329	63	11	they	they	PRON
ftr-329	63	12	alter	alter	VERB
ftr-329	63	13	the	the	DET
ftr-329	63	14	supply	supply	NOUN
ftr-329	63	15	of	of	ADP
ftr-329	63	16	and	and	CCONJ
ftr-329	63	17	demand	demand	NOUN
ftr-329	63	18	for	for	ADP
ftr-329	63	19	tax	tax	NOUN
ftr-329	63	20	revenue	revenue	NOUN
ftr-329	63	21	in	in	ADP
ftr-329	63	22	every	every	DET
ftr-329	63	23	jurisdiction	jurisdiction	NOUN
ftr-329	63	24	that	that	PRON
ftr-329	63	25	is	be	AUX
ftr-329	63	26	a	a	DET
ftr-329	63	27	part	part	NOUN
ftr-329	63	28	of	of	ADP
ftr-329	63	29	the	the	DET
ftr-329	63	30	regime	regime	NOUN
ftr-329	63	31	.	.	PUNCT
ftr-329	64	1	because	because	SCONJ
ftr-329	64	2	of	of	ADP
ftr-329	64	3	the	the	DET
ftr-329	64	4	relationship	relationship	NOUN
ftr-329	64	5	over	over	ADP
ftr-329	64	6	the	the	DET
ftr-329	64	7	long	long	ADJ
ftr-329	64	8	term	term	NOUN
ftr-329	64	9	between	between	ADP
ftr-329	64	10	tax	tax	NOUN
ftr-329	64	11	revenues	revenue	NOUN
ftr-329	64	12	and	and	CCONJ
ftr-329	64	13	the	the	DET
ftr-329	64	14	supply	supply	NOUN
ftr-329	64	15	of	of	ADP
ftr-329	64	16	tax	tax	NOUN
ftr-329	64	17	amenities	amenity	NOUN
ftr-329	64	18	,	,	PUNCT
ftr-329	64	19	tax	tax	NOUN
ftr-329	64	20	incentives	incentive	NOUN
ftr-329	64	21	circle	circle	VERB
ftr-329	64	22	back	back	ADV
ftr-329	64	23	to	to	PART
ftr-329	64	24	alter	alter	VERB
ftr-329	64	25	the	the	DET
ftr-329	64	26	rates	rate	NOUN
ftr-329	64	27	of	of	ADP
ftr-329	64	28	return	return	NOUN
ftr-329	64	29	that	that	DET
ftr-329	64	30	function	function	NOUN
ftr-329	64	31	as	as	ADP
ftr-329	64	32	baselines	baseline	NOUN
ftr-329	64	33	to	to	PART
ftr-329	64	34	start	start	VERB
ftr-329	64	35	with	with	ADP
ftr-329	64	36	,	,	PUNCT
ftr-329	64	37	thereby	thereby	ADV
ftr-329	64	38	upending	upend	VERB
ftr-329	64	39	their	their	PRON
ftr-329	64	40	status	status	NOUN
ftr-329	64	41	as	as	ADP
ftr-329	64	42	baselines	baseline	NOUN
ftr-329	64	43	.	.	PUNCT
ftr-329	65	1	expressed	express	VERB
ftr-329	65	2	in	in	ADP
ftr-329	65	3	the	the	DET
ftr-329	65	4	terms	term	NOUN
ftr-329	65	5	of	of	ADP
ftr-329	65	6	the	the	DET
ftr-329	65	7	standard	standard	ADJ
ftr-329	65	8	model	model	NOUN
ftr-329	65	9	,	,	PUNCT
ftr-329	65	10	it	it	PRON
ftr-329	65	11	no	no	ADV
ftr-329	65	12	longer	long	ADV
ftr-329	65	13	becomes	become	VERB
ftr-329	65	14	reasonable	reasonable	ADJ
ftr-329	65	15	either	either	ADV
ftr-329	65	16	to	to	PART
ftr-329	65	17	suppose	suppose	VERB
ftr-329	65	18	that	that	SCONJ
ftr-329	65	19	funding	funding	NOUN
ftr-329	65	20	for	for	ADP
ftr-329	65	21	tax	tax	NOUN
ftr-329	65	22	amenities	amenity	NOUN
ftr-329	65	23	is	be	AUX
ftr-329	65	24	exogenously	exogenously	ADV
ftr-329	65	25	fixed	fix	VERB
ftr-329	65	26	or	or	CCONJ
ftr-329	65	27	,	,	PUNCT
ftr-329	65	28	as	as	ADP
ftr-329	65	29	a	a	DET
ftr-329	65	30	consequence	consequence	NOUN
ftr-329	65	31	,	,	PUNCT
ftr-329	65	32	to	to	PART
ftr-329	65	33	indulge	indulge	VERB
ftr-329	65	34	the	the	DET
ftr-329	65	35	fiction	fiction	NOUN
ftr-329	65	36	that	that	SCONJ
ftr-329	65	37	taxes	taxis	NOUN
ftr-329	65	38	represent	represent	VERB
ftr-329	65	39	a	a	DET
ftr-329	65	40	pure	pure	ADJ
ftr-329	65	41	cost	cost	NOUN
ftr-329	65	42	.	.	PUNCT
ftr-329	66	1	several	several	ADJ
ftr-329	66	2	conclusions	conclusion	NOUN
ftr-329	66	3	follow	follow	VERB
ftr-329	66	4	.	.	PUNCT
ftr-329	67	1	first	first	ADV
ftr-329	67	2	,	,	PUNCT
ftr-329	67	3	it	it	PRON
ftr-329	67	4	is	be	AUX
ftr-329	67	5	not	not	PART
ftr-329	67	6	clear	clear	ADJ
ftr-329	67	7	that	that	SCONJ
ftr-329	67	8	the	the	DET
ftr-329	67	9	concepts	concept	NOUN
ftr-329	67	10	of	of	ADP
ftr-329	67	11	tax	tax	NOUN
ftr-329	67	12	neutrality	neutrality	NOUN
ftr-329	67	13	and	and	CCONJ
ftr-329	67	14	tax	tax	NOUN
ftr-329	67	15	distortion	distortion	NOUN
ftr-329	67	16	as	as	SCONJ
ftr-329	67	17	they	they	PRON
ftr-329	67	18	have	have	AUX
ftr-329	67	19	been	be	AUX
ftr-329	67	20	formulated	formulate	VERB
ftr-329	67	21	are	be	AUX
ftr-329	67	22	particularly	particularly	ADV
ftr-329	67	23	meaningful	meaningful	ADJ
ftr-329	67	24	in	in	ADP
ftr-329	67	25	the	the	DET
ftr-329	67	26	international	international	ADJ
ftr-329	67	27	setting	setting	NOUN
ftr-329	67	28	.	.	PUNCT
ftr-329	68	1	if	if	SCONJ
ftr-329	68	2	no	no	DET
ftr-329	68	3	neutral	neutral	ADJ
ftr-329	68	4	baseline	baseline	NOUN
ftr-329	68	5	has	have	AUX
ftr-329	68	6	been	be	AUX
ftr-329	68	7	articulated	articulate	VERB
ftr-329	68	8	,	,	PUNCT
ftr-329	68	9	it	it	PRON
ftr-329	68	10	would	would	AUX
ftr-329	68	11	seem	seem	VERB
ftr-329	68	12	difficult	difficult	ADJ
ftr-329	68	13	to	to	PART
ftr-329	68	14	justify	justify	VERB
ftr-329	68	15	normative	normative	ADJ
ftr-329	68	16	claims	claim	NOUN
ftr-329	68	17	about	about	ADP
ftr-329	68	18	the	the	DET
ftr-329	68	19	value	value	NOUN
ftr-329	68	20	of	of	ADP
ftr-329	68	21	minimizing	minimize	VERB
ftr-329	68	22	actual	actual	ADJ
ftr-329	68	23	departures	departure	NOUN
ftr-329	68	24	,	,	PUNCT
ftr-329	68	25	that	that	ADV
ftr-329	68	26	is	is	ADV
ftr-329	68	27	,	,	PUNCT
ftr-329	68	28	“	"	PUNCT
ftr-329	68	29	distortions	distortion	NOUN
ftr-329	68	30	,	,	PUNCT
ftr-329	68	31	”	"	PUNCT
ftr-329	68	32	from	from	ADP
ftr-329	68	33	whatever	whatever	PRON
ftr-329	68	34	is	be	AUX
ftr-329	68	35	taken	take	VERB
ftr-329	68	36	as	as	ADP
ftr-329	68	37	the	the	DET
ftr-329	68	38	baseline	baseline	NOUN
ftr-329	68	39	.	.	PUNCT
ftr-329	69	1	second	second	ADJ
ftr-329	69	2	,	,	PUNCT
ftr-329	69	3	any	any	DET
ftr-329	69	4	effort	effort	NOUN
ftr-329	69	5	to	to	PART
ftr-329	69	6	model	model	VERB
ftr-329	69	7	the	the	DET
ftr-329	69	8	neutrality	neutrality	NOUN
ftr-329	69	9	properties	property	NOUN
ftr-329	69	10	of	of	ADP
ftr-329	69	11	tax	tax	NOUN
ftr-329	69	12	rules	rule	NOUN
ftr-329	69	13	for	for	ADP
ftr-329	69	14	capital	capital	NOUN
ftr-329	69	15	flows	flow	NOUN
ftr-329	69	16	or	or	CCONJ
ftr-329	69	17	ownership	ownership	NOUN
ftr-329	69	18	patterns	pattern	NOUN
ftr-329	69	19	must	must	AUX
ftr-329	69	20	account	account	VERB
ftr-329	69	21	for	for	ADP
ftr-329	69	22	the	the	DET
ftr-329	69	23	relationship	relationship	NOUN
ftr-329	69	24	between	between	ADP
ftr-329	69	25	the	the	DET
ftr-329	69	26	provision	provision	NOUN
ftr-329	69	27	of	of	ADP
ftr-329	69	28	tax	tax	NOUN
ftr-329	69	29	-	-	PUNCT
ftr-329	69	30	financed	finance	VERB
ftr-329	69	31	amenities	amenity	NOUN
ftr-329	69	32	and	and	CCONJ
ftr-329	69	33	the	the	DET
ftr-329	69	34	productive	productive	ADJ
ftr-329	69	35	capacity	capacity	NOUN
ftr-329	69	36	of	of	ADP
ftr-329	69	37	factors	factor	NOUN
ftr-329	69	38	of	of	ADP
ftr-329	69	39	production	production	NOUN
ftr-329	69	40	.	.	PUNCT
ftr-329	70	1	(	(	PUNCT
ftr-329	70	2	similar	similar	ADJ
ftr-329	70	3	problems	problem	NOUN
ftr-329	70	4	would	would	AUX
ftr-329	70	5	apply	apply	VERB
ftr-329	70	6	to	to	ADP
ftr-329	70	7	the	the	DET
ftr-329	70	8	analysis	analysis	NOUN
ftr-329	70	9	of	of	ADP
ftr-329	70	10	tax	tax	NOUN
ftr-329	70	11	-	-	PUNCT
ftr-329	70	12	induced	induce	VERB
ftr-329	70	13	individual	individual	ADJ
ftr-329	70	14	migration	migration	NOUN
ftr-329	70	15	,	,	PUNCT
ftr-329	70	16	but	but	CCONJ
ftr-329	70	17	,	,	PUNCT
ftr-329	70	18	following	follow	VERB
ftr-329	70	19	most	most	ADJ
ftr-329	70	20	of	of	ADP
ftr-329	70	21	the	the	DET
ftr-329	70	22	literature,9	literature,9	NOUN
ftr-329	70	23	i	i	PRON
ftr-329	70	24	assume	assume	VERB
ftr-329	70	25	that	that	SCONJ
ftr-329	70	26	individual	individual	ADJ
ftr-329	70	27	migration	migration	NOUN
ftr-329	70	28	is	be	AUX
ftr-329	70	29	much	much	ADV
ftr-329	70	30	less	less	ADV
ftr-329	70	31	sensitive	sensitive	ADJ
ftr-329	70	32	to	to	ADP
ftr-329	70	33	tax	tax	NOUN
ftr-329	70	34	rules	rule	NOUN
ftr-329	70	35	,	,	PUNCT
ftr-329	70	36	and	and	CCONJ
ftr-329	70	37	i	i	PRON
ftr-329	70	38	therefore	therefore	ADV
ftr-329	70	39	disregard	disregard	VERB
ftr-329	70	40	it	it	PRON
ftr-329	70	41	.	.	PUNCT
ftr-329	70	42	)	)	PUNCT
ftr-329	71	1	it	it	PRON
ftr-329	71	2	is	be	AUX
ftr-329	71	3	not	not	PART
ftr-329	71	4	sufficient	sufficient	ADJ
ftr-329	71	5	to	to	PART
ftr-329	71	6	account	account	VERB
ftr-329	71	7	merely	merely	ADV
ftr-329	71	8	for	for	ADP
ftr-329	71	9	the	the	DET
ftr-329	71	10	effects	effect	NOUN
ftr-329	71	11	of	of	ADP
ftr-329	71	12	tax	tax	NOUN
ftr-329	71	13	rules	rule	NOUN
ftr-329	71	14	on	on	ADP
ftr-329	71	15	the	the	DET
ftr-329	71	16	supply	supply	NOUN
ftr-329	71	17	of	of	ADP
ftr-329	71	18	and	and	CCONJ
ftr-329	71	19	demand	demand	NOUN
ftr-329	71	20	for	for	ADP
ftr-329	71	21	either	either	CCONJ
ftr-329	71	22	capital	capital	NOUN
ftr-329	71	23	or	or	CCONJ
ftr-329	71	24	its	its	PRON
ftr-329	71	25	owners	owner	NOUN
ftr-329	71	26	in	in	ADP
ftr-329	71	27	any	any	DET
ftr-329	71	28	given	give	VERB
ftr-329	71	29	jurisdiction	jurisdiction	NOUN
ftr-329	71	30	,	,	PUNCT
ftr-329	71	31	taking	take	VERB
ftr-329	71	32	pre	pre	ADJ
ftr-329	71	33	-	-	ADJ
ftr-329	71	34	tax	tax	ADJ
ftr-329	71	35	rates	rate	NOUN
ftr-329	71	36	of	of	ADP
ftr-329	71	37	return	return	NOUN
ftr-329	71	38	as	as	SCONJ
ftr-329	71	39	given	give	VERB
ftr-329	71	40	.	.	PUNCT
ftr-329	72	1	7	7	X
ftr-329	72	2	.	.	X
ftr-329	72	3	see	see	VERB
ftr-329	72	4	julie	julie	PROPN
ftr-329	72	5	roin	roin	PROPN
ftr-329	72	6	,	,	PUNCT
ftr-329	72	7	competition	competition	NOUN
ftr-329	72	8	and	and	CCONJ
ftr-329	72	9	evasion	evasion	NOUN
ftr-329	72	10	:	:	PUNCT
ftr-329	72	11	another	another	DET
ftr-329	72	12	perspective	perspective	NOUN
ftr-329	72	13	on	on	ADP
ftr-329	72	14	international	international	ADJ
ftr-329	72	15	tax	tax	NOUN
ftr-329	72	16	competition	competition	NOUN
ftr-329	72	17	,	,	PUNCT
ftr-329	73	1	89	89	NUM
ftr-329	73	2	geo	geo	PROPN
ftr-329	73	3	.	.	PUNCT
ftr-329	73	4	l.j	l.j	PROPN
ftr-329	73	5	.	.	PROPN
ftr-329	74	1	543	543	NUM
ftr-329	74	2	(	(	PUNCT
ftr-329	74	3	2001	2001	NUM
ftr-329	74	4	)	)	PUNCT
ftr-329	75	1	[	[	X
ftr-329	75	2	hereinafter	hereinafter	NOUN
ftr-329	75	3	roin	roin	NOUN
ftr-329	75	4	,	,	PUNCT
ftr-329	75	5	competition	competition	NOUN
ftr-329	75	6	]	]	PUNCT
ftr-329	75	7	,	,	PUNCT
ftr-329	75	8	for	for	ADP
ftr-329	75	9	an	an	DET
ftr-329	75	10	explanation	explanation	NOUN
ftr-329	75	11	of	of	ADP
ftr-329	75	12	the	the	DET
ftr-329	75	13	standard	standard	ADJ
ftr-329	75	14	model	model	NOUN
ftr-329	75	15	.	.	PUNCT
ftr-329	75	16	8	8	X
ftr-329	75	17	.	.	X
ftr-329	75	18	see	see	VERB
ftr-329	75	19	knoll	knoll	NOUN
ftr-329	75	20	,	,	PUNCT
ftr-329	75	21	int’l	int’l	NUM
ftr-329	75	22	tax	tax	NOUN
ftr-329	75	23	neutrality	neutrality	NOUN
ftr-329	75	24	,	,	PUNCT
ftr-329	75	25	supra	supra	NOUN
ftr-329	75	26	note	note	NOUN
ftr-329	75	27	1	1	NUM
ftr-329	75	28	,	,	PUNCT
ftr-329	75	29	for	for	ADP
ftr-329	75	30	a	a	DET
ftr-329	75	31	statement	statement	NOUN
ftr-329	75	32	of	of	ADP
ftr-329	75	33	the	the	DET
ftr-329	75	34	basic	basic	ADJ
ftr-329	75	35	neutrality	neutrality	NOUN
ftr-329	75	36	problem	problem	NOUN
ftr-329	75	37	.	.	PUNCT
ftr-329	76	1	9	9	X
ftr-329	76	2	.	.	X
ftr-329	76	3	see	see	VERB
ftr-329	76	4	,	,	PUNCT
ftr-329	76	5	e.g.	e.g.	ADV
ftr-329	76	6	,	,	PUNCT
ftr-329	76	7	michael	michael	PROPN
ftr-329	76	8	s.	s.	PROPN
ftr-329	76	9	kirsch	kirsch	PROPN
ftr-329	76	10	,	,	PUNCT
ftr-329	76	11	taxing	tax	VERB
ftr-329	76	12	citizens	citizen	NOUN
ftr-329	76	13	in	in	ADP
ftr-329	76	14	a	a	DET
ftr-329	76	15	global	global	ADJ
ftr-329	76	16	economy	economy	NOUN
ftr-329	76	17	,	,	PUNCT
ftr-329	76	18	82	82	NUM
ftr-329	76	19	n.y.u	n.y.u	NOUN
ftr-329	76	20	.	.	PUNCT
ftr-329	77	1	l.	l.	PROPN
ftr-329	77	2	rev	rev	PROPN
ftr-329	77	3	.	.	PROPN
ftr-329	77	4	443	443	NUM
ftr-329	77	5	,	,	PUNCT
ftr-329	77	6	493	493	NUM
ftr-329	77	7	(	(	PUNCT
ftr-329	77	8	2007	2007	NUM
ftr-329	77	9	)	)	PUNCT
ftr-329	77	10	(	(	PUNCT
ftr-329	77	11	noting	note	VERB
ftr-329	77	12	that	that	SCONJ
ftr-329	77	13	few	few	ADJ
ftr-329	77	14	americans	americans	PROPN
ftr-329	77	15	change	change	VERB
ftr-329	77	16	residence	residence	NOUN
ftr-329	77	17	in	in	ADP
ftr-329	77	18	response	response	NOUN
ftr-329	77	19	to	to	ADP
ftr-329	77	20	tax	tax	NOUN
ftr-329	77	21	rates	rate	NOUN
ftr-329	77	22	)	)	PUNCT
ftr-329	77	23	.	.	PUNCT
ftr-329	78	1	to	to	ADP
ftr-329	78	2	the	the	DET
ftr-329	78	3	extent	extent	NOUN
ftr-329	78	4	labor	labor	NOUN
ftr-329	78	5	location	location	NOUN
ftr-329	78	6	is	be	AUX
ftr-329	78	7	sensitive	sensitive	ADJ
ftr-329	78	8	to	to	ADP
ftr-329	78	9	taxes	taxis	NOUN
ftr-329	78	10	,	,	PUNCT
ftr-329	78	11	the	the	DET
ftr-329	78	12	effects	effect	NOUN
ftr-329	78	13	analyzed	analyze	VERB
ftr-329	78	14	in	in	ADP
ftr-329	78	15	this	this	DET
ftr-329	78	16	paper	paper	NOUN
ftr-329	78	17	would	would	AUX
ftr-329	78	18	be	be	AUX
ftr-329	78	19	compounded	compound	VERB
ftr-329	78	20	.	.	PUNCT
ftr-329	79	1	see	see	VERB
ftr-329	79	2	ruth	ruth	PROPN
ftr-329	79	3	mason	mason	PROPN
ftr-329	79	4	,	,	PUNCT
ftr-329	79	5	tax	tax	NOUN
ftr-329	79	6	expenditures	expenditure	NOUN
ftr-329	79	7	and	and	CCONJ
ftr-329	79	8	global	global	ADJ
ftr-329	79	9	labor	labor	NOUN
ftr-329	79	10	mobility	mobility	NOUN
ftr-329	79	11	,	,	PUNCT
ftr-329	79	12	84	84	NUM
ftr-329	79	13	n.y.u	n.y.u	NOUN
ftr-329	79	14	.	.	PUNCT
ftr-329	80	1	l.	l.	PROPN
ftr-329	80	2	rev	rev	PROPN
ftr-329	80	3	.	.	PROPN
ftr-329	80	4	1540	1540	NUM
ftr-329	80	5	(	(	PUNCT
ftr-329	80	6	2009	2009	NUM
ftr-329	80	7	)	)	PUNCT
ftr-329	80	8	,	,	PUNCT
ftr-329	80	9	for	for	ADP
ftr-329	80	10	an	an	DET
ftr-329	80	11	extension	extension	NOUN
ftr-329	80	12	of	of	ADP
ftr-329	80	13	neutrality	neutrality	NOUN
ftr-329	80	14	analysis	analysis	NOUN
ftr-329	80	15	to	to	ADP
ftr-329	80	16	labor	labor	NOUN
ftr-329	80	17	as	as	ADP
ftr-329	80	18	a	a	DET
ftr-329	80	19	tax	tax	NOUN
ftr-329	80	20	-	-	PUNCT
ftr-329	80	21	sensitive	sensitive	ADJ
ftr-329	80	22	factor	factor	NOUN
ftr-329	80	23	of	of	ADP
ftr-329	80	24	production	production	NOUN
ftr-329	80	25	.	.	PUNCT
ftr-329	81	1	2012	2012	NUM
ftr-329	81	2	]	]	PUNCT
ftr-329	81	3	tax	tax	NOUN
ftr-329	81	4	neutralities	neutrality	NOUN
ftr-329	81	5	and	and	CCONJ
ftr-329	81	6	tax	tax	NOUN
ftr-329	81	7	amenities	amenity	NOUN
ftr-329	81	8	61	61	NUM
ftr-329	81	9	third	third	ADJ
ftr-329	81	10	,	,	PUNCT
ftr-329	81	11	to	to	ADP
ftr-329	81	12	the	the	DET
ftr-329	81	13	extent	extent	NOUN
ftr-329	81	14	the	the	DET
ftr-329	81	15	benefit	benefit	NOUN
ftr-329	81	16	-	-	PUNCT
ftr-329	81	17	purchasing	purchase	VERB
ftr-329	81	18	character	character	NOUN
ftr-329	81	19	of	of	ADP
ftr-329	81	20	taxes	taxis	NOUN
ftr-329	81	21	plays	play	VERB
ftr-329	81	22	a	a	DET
ftr-329	81	23	role	role	NOUN
ftr-329	81	24	in	in	ADP
ftr-329	81	25	productivity	productivity	NOUN
ftr-329	81	26	,	,	PUNCT
ftr-329	81	27	worries	worry	NOUN
ftr-329	81	28	about	about	ADP
ftr-329	81	29	tax	tax	NOUN
ftr-329	81	30	distortions	distortion	NOUN
ftr-329	81	31	likely	likely	ADV
ftr-329	81	32	are	be	AUX
ftr-329	81	33	overstated	overstate	VERB
ftr-329	81	34	because	because	SCONJ
ftr-329	81	35	higher	high	ADJ
ftr-329	81	36	tax	tax	NOUN
ftr-329	81	37	burdens	burden	NOUN
ftr-329	81	38	will	will	AUX
ftr-329	81	39	be	be	AUX
ftr-329	81	40	correlated	correlate	VERB
ftr-329	81	41	with	with	ADP
ftr-329	81	42	(	(	PUNCT
ftr-329	81	43	to	to	PART
ftr-329	81	44	be	be	AUX
ftr-329	81	45	sure	sure	ADJ
ftr-329	81	46	,	,	PUNCT
ftr-329	81	47	not	not	PART
ftr-329	81	48	on	on	ADP
ftr-329	81	49	a	a	DET
ftr-329	81	50	one	one	NUM
ftr-329	81	51	-	-	PUNCT
ftr-329	81	52	to	to	ADP
ftr-329	81	53	-	-	PUNCT
ftr-329	81	54	one	one	NUM
ftr-329	81	55	basis	basis	NOUN
ftr-329	81	56	)	)	PUNCT
ftr-329	81	57	higher	high	ADJ
ftr-329	81	58	pre	pre	ADJ
ftr-329	81	59	-	-	ADJ
ftr-329	81	60	tax	tax	ADJ
ftr-329	81	61	returns	return	NOUN
ftr-329	81	62	.	.	PUNCT
ftr-329	82	1	and	and	CCONJ
ftr-329	82	2	finally	finally	ADV
ftr-329	82	3	,	,	PUNCT
ftr-329	82	4	it	it	PRON
ftr-329	82	5	seems	seem	VERB
ftr-329	82	6	that	that	SCONJ
ftr-329	82	7	a	a	DET
ftr-329	82	8	more	more	ADV
ftr-329	82	9	useful	useful	ADJ
ftr-329	82	10	mode	mode	NOUN
ftr-329	82	11	of	of	ADP
ftr-329	82	12	analysis	analysis	NOUN
ftr-329	82	13	either	either	CCONJ
ftr-329	82	14	would	would	AUX
ftr-329	82	15	begin	begin	VERB
ftr-329	82	16	with	with	ADP
ftr-329	82	17	a	a	DET
ftr-329	82	18	concept	concept	NOUN
ftr-329	82	19	of	of	ADP
ftr-329	82	20	neutrality	neutrality	NOUN
ftr-329	82	21	adequate	adequate	ADJ
ftr-329	82	22	to	to	ADP
ftr-329	82	23	the	the	DET
ftr-329	82	24	task	task	NOUN
ftr-329	82	25	or	or	CCONJ
ftr-329	82	26	,	,	PUNCT
ftr-329	82	27	if	if	SCONJ
ftr-329	82	28	no	no	DET
ftr-329	82	29	such	such	ADJ
ftr-329	82	30	concept	concept	NOUN
ftr-329	82	31	is	be	AUX
ftr-329	82	32	in	in	ADP
ftr-329	82	33	the	the	DET
ftr-329	82	34	offing	offing	NOUN
ftr-329	82	35	,	,	PUNCT
ftr-329	82	36	would	would	AUX
ftr-329	82	37	downplay	downplay	VERB
ftr-329	82	38	considerations	consideration	NOUN
ftr-329	82	39	of	of	ADP
ftr-329	82	40	neutrality	neutrality	NOUN
ftr-329	82	41	in	in	ADP
ftr-329	82	42	favor	favor	NOUN
ftr-329	82	43	of	of	ADP
ftr-329	82	44	a	a	DET
ftr-329	82	45	focus	focus	NOUN
ftr-329	82	46	on	on	ADP
ftr-329	82	47	other	other	ADJ
ftr-329	82	48	significant	significant	ADJ
ftr-329	82	49	properties	property	NOUN
ftr-329	82	50	of	of	ADP
ftr-329	82	51	tax	tax	NOUN
ftr-329	82	52	regimes	regime	NOUN
ftr-329	82	53	,	,	PUNCT
ftr-329	82	54	informed	inform	VERB
ftr-329	82	55	by	by	ADP
ftr-329	82	56	an	an	DET
ftr-329	82	57	idea	idea	NOUN
ftr-329	82	58	of	of	ADP
ftr-329	82	59	how	how	SCONJ
ftr-329	82	60	tax	tax	NOUN
ftr-329	82	61	revenues	revenue	NOUN
ftr-329	82	62	affect	affect	VERB
ftr-329	82	63	productivity	productivity	NOUN
ftr-329	82	64	.	.	PUNCT
ftr-329	83	1	these	these	DET
ftr-329	83	2	points	point	NOUN
ftr-329	83	3	are	be	AUX
ftr-329	83	4	developed	develop	VERB
ftr-329	83	5	as	as	ADP
ftr-329	83	6	follows	follow	VERB
ftr-329	83	7	.	.	PUNCT
ftr-329	84	1	part	part	PROPN
ftr-329	84	2	ii	ii	PROPN
ftr-329	84	3	briefly	briefly	NOUN
ftr-329	84	4	reviews	review	VERB
ftr-329	84	5	the	the	DET
ftr-329	84	6	traditional	traditional	ADJ
ftr-329	84	7	framing	framing	NOUN
ftr-329	84	8	of	of	ADP
ftr-329	84	9	the	the	DET
ftr-329	84	10	problem	problem	NOUN
ftr-329	84	11	of	of	ADP
ftr-329	84	12	tax	tax	NOUN
ftr-329	84	13	distortions	distortion	NOUN
ftr-329	84	14	in	in	ADP
ftr-329	84	15	cross	cross	ADJ
ftr-329	84	16	-	-	ADJ
ftr-329	84	17	border	border	ADJ
ftr-329	84	18	investment	investment	NOUN
ftr-329	84	19	;	;	PUNCT
ftr-329	84	20	readers	reader	NOUN
ftr-329	84	21	familiar	familiar	ADJ
ftr-329	84	22	with	with	ADP
ftr-329	84	23	the	the	DET
ftr-329	84	24	literature	literature	NOUN
ftr-329	84	25	on	on	ADP
ftr-329	84	26	international	international	ADJ
ftr-329	84	27	tax	tax	NOUN
ftr-329	84	28	neutrality	neutrality	NOUN
ftr-329	84	29	can	can	AUX
ftr-329	84	30	skip	skip	VERB
ftr-329	84	31	this	this	DET
ftr-329	84	32	discussion	discussion	NOUN
ftr-329	84	33	.	.	PUNCT
ftr-329	85	1	part	part	NOUN
ftr-329	85	2	iii	iii	PROPN
ftr-329	85	3	describes	describe	VERB
ftr-329	85	4	the	the	DET
ftr-329	85	5	standard	standard	ADJ
ftr-329	85	6	model	model	NOUN
ftr-329	85	7	of	of	ADP
ftr-329	85	8	tax	tax	NOUN
ftr-329	85	9	neutrality	neutrality	NOUN
ftr-329	85	10	as	as	SCONJ
ftr-329	85	11	developed	develop	VERB
ftr-329	85	12	in	in	ADP
ftr-329	85	13	the	the	DET
ftr-329	85	14	closed	closed	ADJ
ftr-329	85	15	-	-	PUNCT
ftr-329	85	16	economy	economy	NOUN
ftr-329	85	17	setting	setting	NOUN
ftr-329	85	18	and	and	CCONJ
ftr-329	85	19	argues	argue	VERB
ftr-329	85	20	that	that	SCONJ
ftr-329	85	21	its	its	PRON
ftr-329	85	22	extension	extension	NOUN
ftr-329	85	23	to	to	ADP
ftr-329	85	24	the	the	DET
ftr-329	85	25	open	open	ADJ
ftr-329	85	26	-	-	PUNCT
ftr-329	85	27	economy	economy	NOUN
ftr-329	85	28	setting	setting	NOUN
ftr-329	85	29	is	be	AUX
ftr-329	85	30	problematic	problematic	ADJ
ftr-329	85	31	because	because	SCONJ
ftr-329	85	32	of	of	ADP
ftr-329	85	33	the	the	DET
ftr-329	85	34	effects	effect	NOUN
ftr-329	85	35	on	on	ADP
ftr-329	85	36	productivity	productivity	NOUN
ftr-329	85	37	of	of	ADP
ftr-329	85	38	shifting	shift	VERB
ftr-329	85	39	allocations	allocation	NOUN
ftr-329	85	40	of	of	ADP
ftr-329	85	41	resources	resource	NOUN
ftr-329	85	42	and	and	CCONJ
ftr-329	85	43	tax	tax	NOUN
ftr-329	85	44	revenues	revenue	NOUN
ftr-329	85	45	that	that	PRON
ftr-329	85	46	arise	arise	VERB
ftr-329	85	47	as	as	ADP
ftr-329	85	48	tax	tax	NOUN
ftr-329	85	49	revenues	revenue	NOUN
ftr-329	85	50	and	and	CCONJ
ftr-329	85	51	economic	economic	ADJ
ftr-329	85	52	activity	activity	NOUN
ftr-329	85	53	move	move	NOUN
ftr-329	85	54	across	across	ADP
ftr-329	85	55	borders	border	NOUN
ftr-329	85	56	.	.	PUNCT
ftr-329	86	1	subpart	subpart	NOUN
ftr-329	86	2	c	c	PROPN
ftr-329	86	3	of	of	ADP
ftr-329	86	4	part	part	NOUN
ftr-329	86	5	iii	iii	NOUN
ftr-329	86	6	goes	go	VERB
ftr-329	86	7	on	on	ADP
ftr-329	86	8	to	to	PART
ftr-329	86	9	describe	describe	VERB
ftr-329	86	10	what	what	PRON
ftr-329	86	11	a	a	DET
ftr-329	86	12	theoretically	theoretically	ADV
ftr-329	86	13	accurate	accurate	ADJ
ftr-329	86	14	account	account	NOUN
ftr-329	86	15	of	of	ADP
ftr-329	86	16	neutrality	neutrality	NOUN
ftr-329	86	17	would	would	AUX
ftr-329	86	18	look	look	VERB
ftr-329	86	19	like	like	ADP
ftr-329	86	20	but	but	CCONJ
ftr-329	86	21	suggests	suggest	VERB
ftr-329	86	22	that	that	SCONJ
ftr-329	86	23	a	a	DET
ftr-329	86	24	workable	workable	ADJ
ftr-329	86	25	model	model	NOUN
ftr-329	86	26	would	would	AUX
ftr-329	86	27	be	be	AUX
ftr-329	86	28	difficult	difficult	ADJ
ftr-329	86	29	to	to	PART
ftr-329	86	30	apply	apply	VERB
ftr-329	86	31	.	.	PUNCT
ftr-329	87	1	part	part	NOUN
ftr-329	87	2	iv	iv	NUM
ftr-329	87	3	offers	offer	NOUN
ftr-329	87	4	,	,	PUNCT
ftr-329	87	5	instead	instead	ADV
ftr-329	87	6	,	,	PUNCT
ftr-329	87	7	a	a	DET
ftr-329	87	8	simple	simple	ADJ
ftr-329	87	9	model	model	NOUN
ftr-329	87	10	of	of	ADP
ftr-329	87	11	the	the	DET
ftr-329	87	12	relationship	relationship	NOUN
ftr-329	87	13	between	between	ADP
ftr-329	87	14	taxation	taxation	NOUN
ftr-329	87	15	and	and	CCONJ
ftr-329	87	16	productivity	productivity	NOUN
ftr-329	87	17	that	that	PRON
ftr-329	87	18	attempts	attempt	VERB
ftr-329	87	19	to	to	PART
ftr-329	87	20	capture	capture	VERB
ftr-329	87	21	the	the	DET
ftr-329	87	22	basic	basic	ADJ
ftr-329	87	23	intuitions	intuition	NOUN
ftr-329	87	24	supporting	support	VERB
ftr-329	87	25	the	the	DET
ftr-329	87	26	criticism	criticism	NOUN
ftr-329	87	27	of	of	ADP
ftr-329	87	28	the	the	DET
ftr-329	87	29	standard	standard	ADJ
ftr-329	87	30	model	model	NOUN
ftr-329	87	31	.	.	PUNCT
ftr-329	88	1	part	part	NOUN
ftr-329	88	2	v	v	ADP
ftr-329	88	3	examines	examine	VERB
ftr-329	88	4	the	the	DET
ftr-329	88	5	likely	likely	ADJ
ftr-329	88	6	productivity	productivity	NOUN
ftr-329	88	7	consequences	consequence	NOUN
ftr-329	88	8	of	of	ADP
ftr-329	88	9	various	various	ADJ
ftr-329	88	10	tax	tax	NOUN
ftr-329	88	11	regimes	regime	NOUN
ftr-329	88	12	in	in	ADP
ftr-329	88	13	light	light	NOUN
ftr-329	88	14	of	of	ADP
ftr-329	88	15	the	the	DET
ftr-329	88	16	model	model	NOUN
ftr-329	88	17	developed	develop	VERB
ftr-329	88	18	in	in	ADP
ftr-329	88	19	part	part	NOUN
ftr-329	88	20	iv	iv	NUM
ftr-329	88	21	.	.	PUNCT
ftr-329	88	22	ii	ii	PROPN
ftr-329	88	23	.	.	PUNCT
ftr-329	89	1	the	the	DET
ftr-329	89	2	problem	problem	NOUN
ftr-329	89	3	of	of	ADP
ftr-329	89	4	international	international	ADJ
ftr-329	89	5	double	double	ADJ
ftr-329	89	6	taxation	taxation	NOUN
ftr-329	89	7	tax	tax	NOUN
ftr-329	89	8	non	non	NOUN
ftr-329	89	9	-	-	NOUN
ftr-329	89	10	neutrality	neutrality	NOUN
ftr-329	89	11	in	in	ADP
ftr-329	89	12	the	the	DET
ftr-329	89	13	international	international	ADJ
ftr-329	89	14	setting	setting	NOUN
ftr-329	89	15	arises	arise	VERB
ftr-329	89	16	from	from	ADP
ftr-329	89	17	the	the	DET
ftr-329	89	18	fact	fact	NOUN
ftr-329	89	19	that	that	SCONJ
ftr-329	89	20	at	at	ADV
ftr-329	89	21	least	least	ADV
ftr-329	89	22	two	two	NUM
ftr-329	89	23	jurisdictions	jurisdiction	NOUN
ftr-329	89	24	plausibly	plausibly	ADV
ftr-329	89	25	lay	lay	VERB
ftr-329	89	26	claim	claim	NOUN
ftr-329	89	27	to	to	ADP
ftr-329	89	28	tax	tax	NOUN
ftr-329	89	29	income	income	NOUN
ftr-329	89	30	earned	earn	VERB
ftr-329	89	31	from	from	ADP
ftr-329	89	32	cross	cross	ADJ
ftr-329	89	33	-	-	ADJ
ftr-329	89	34	border	border	ADJ
ftr-329	89	35	arrangements	arrangement	NOUN
ftr-329	89	36	:	:	PUNCT
ftr-329	89	37	the	the	DET
ftr-329	89	38	jurisdiction	jurisdiction	NOUN
ftr-329	89	39	of	of	ADP
ftr-329	89	40	the	the	DET
ftr-329	89	41	place	place	NOUN
ftr-329	89	42	of	of	ADP
ftr-329	89	43	investment	investment	NOUN
ftr-329	89	44	(	(	PUNCT
ftr-329	89	45	the	the	DET
ftr-329	89	46	“	"	PUNCT
ftr-329	89	47	source	source	NOUN
ftr-329	89	48	”	"	PUNCT
ftr-329	89	49	or	or	CCONJ
ftr-329	89	50	“	"	PUNCT
ftr-329	89	51	host	host	NOUN
ftr-329	89	52	”	"	PUNCT
ftr-329	89	53	)	)	PUNCT
ftr-329	89	54	and	and	CCONJ
ftr-329	89	55	the	the	DET
ftr-329	89	56	jurisdiction	jurisdiction	NOUN
ftr-329	89	57	where	where	SCONJ
ftr-329	89	58	its	its	PRON
ftr-329	89	59	owner	owner	NOUN
ftr-329	89	60	resides	reside	VERB
ftr-329	89	61	(	(	PUNCT
ftr-329	89	62	the	the	DET
ftr-329	89	63	“	"	PUNCT
ftr-329	89	64	residence	residence	NOUN
ftr-329	89	65	”	"	PUNCT
ftr-329	89	66	or	or	CCONJ
ftr-329	89	67	“	"	PUNCT
ftr-329	89	68	home	home	NOUN
ftr-329	89	69	”	"	PUNCT
ftr-329	89	70	)	)	PUNCT
ftr-329	89	71	.	.	PUNCT
ftr-329	90	1	by	by	ADP
ftr-329	90	2	contrast	contrast	NOUN
ftr-329	90	3	,	,	PUNCT
ftr-329	90	4	in	in	ADP
ftr-329	90	5	the	the	DET
ftr-329	90	6	domestic	domestic	ADJ
ftr-329	90	7	setting	setting	NOUN
ftr-329	90	8	there	there	PRON
ftr-329	90	9	is	be	VERB
ftr-329	90	10	generally	generally	ADV
ftr-329	90	11	only	only	ADV
ftr-329	90	12	one	one	NUM
ftr-329	90	13	plausible	plausible	ADJ
ftr-329	90	14	candidate	candidate	NOUN
ftr-329	90	15	to	to	PART
ftr-329	90	16	assess	assess	VERB
ftr-329	90	17	tax	tax	NOUN
ftr-329	90	18	,	,	PUNCT
ftr-329	90	19	as	as	ADP
ftr-329	90	20	source	source	NOUN
ftr-329	90	21	and	and	CCONJ
ftr-329	90	22	residence	residence	NOUN
ftr-329	90	23	(	(	PUNCT
ftr-329	90	24	host	host	NOUN
ftr-329	90	25	and	and	CCONJ
ftr-329	90	26	home	home	NOUN
ftr-329	90	27	)	)	PUNCT
ftr-329	90	28	are	be	AUX
ftr-329	90	29	identical	identical	ADJ
ftr-329	90	30	.	.	PUNCT
ftr-329	91	1	recognizing	recognize	VERB
ftr-329	91	2	the	the	DET
ftr-329	91	3	magnitude	magnitude	NOUN
ftr-329	91	4	of	of	ADP
ftr-329	91	5	the	the	DET
ftr-329	91	6	bias	bias	NOUN
ftr-329	91	7	toward	toward	ADP
ftr-329	91	8	domestic	domestic	ADJ
ftr-329	91	9	investment	investment	NOUN
ftr-329	91	10	that	that	PRON
ftr-329	91	11	would	would	AUX
ftr-329	91	12	result	result	VERB
ftr-329	91	13	if	if	SCONJ
ftr-329	91	14	both	both	CCONJ
ftr-329	91	15	home	home	NOUN
ftr-329	91	16	and	and	CCONJ
ftr-329	91	17	host	host	NOUN
ftr-329	91	18	jurisdictions	jurisdiction	NOUN
ftr-329	91	19	exercised	exercise	VERB
ftr-329	91	20	their	their	PRON
ftr-329	91	21	full	full	ADJ
ftr-329	91	22	prerogatives	prerogative	NOUN
ftr-329	91	23	to	to	PART
ftr-329	91	24	tax	tax	NOUN
ftr-329	91	25	,	,	PUNCT
ftr-329	91	26	states	state	NOUN
ftr-329	91	27	have	have	AUX
ftr-329	91	28	regularly	regularly	ADV
ftr-329	91	29	sought	seek	VERB
ftr-329	91	30	to	to	PART
ftr-329	91	31	alleviate	alleviate	VERB
ftr-329	91	32	the	the	DET
ftr-329	91	33	high	high	ADJ
ftr-329	91	34	tax	tax	NOUN
ftr-329	91	35	burden	burden	NOUN
ftr-329	91	36	that	that	PRON
ftr-329	91	37	otherwise	otherwise	ADV
ftr-329	91	38	would	would	AUX
ftr-329	91	39	fall	fall	VERB
ftr-329	91	40	on	on	ADP
ftr-329	91	41	cross	cross	ADJ
ftr-329	91	42	-	-	ADJ
ftr-329	91	43	border	border	ADJ
ftr-329	91	44	income.10	income.10	NOUN
ftr-329	91	45	the	the	DET
ftr-329	91	46	general	general	ADJ
ftr-329	91	47	solution	solution	NOUN
ftr-329	91	48	has	have	AUX
ftr-329	91	49	been	be	AUX
ftr-329	91	50	for	for	ADP
ftr-329	91	51	residence	residence	NOUN
ftr-329	91	52	states	state	NOUN
ftr-329	91	53	to	to	PART
ftr-329	91	54	cede	cede	VERB
ftr-329	91	55	all	all	PRON
ftr-329	91	56	or	or	CCONJ
ftr-329	91	57	a	a	DET
ftr-329	91	58	portion	portion	NOUN
ftr-329	91	59	of	of	ADP
ftr-329	91	60	their	their	PRON
ftr-329	91	61	taxing	tax	VERB
ftr-329	91	62	power	power	NOUN
ftr-329	91	63	,	,	PUNCT
ftr-329	91	64	whether	whether	SCONJ
ftr-329	91	65	by	by	ADP
ftr-329	91	66	treaty	treaty	NOUN
ftr-329	91	67	,	,	PUNCT
ftr-329	91	68	unilateral	unilateral	ADJ
ftr-329	91	69	action	action	NOUN
ftr-329	91	70	,	,	PUNCT
ftr-329	91	71	or	or	CCONJ
ftr-329	91	72	a	a	DET
ftr-329	91	73	combination	combination	NOUN
ftr-329	91	74	of	of	ADP
ftr-329	91	75	the	the	DET
ftr-329	91	76	two	two	NUM
ftr-329	91	77	,	,	PUNCT
ftr-329	91	78	so	so	SCONJ
ftr-329	91	79	that	that	SCONJ
ftr-329	91	80	the	the	DET
ftr-329	91	81	total	total	ADJ
ftr-329	91	82	rate	rate	NOUN
ftr-329	91	83	faced	face	VERB
ftr-329	91	84	by	by	ADP
ftr-329	91	85	a	a	DET
ftr-329	91	86	taxpayer	taxpayer	NOUN
ftr-329	91	87	in	in	ADP
ftr-329	91	88	the	the	DET
ftr-329	91	89	cross	cross	ADJ
ftr-329	91	90	-	-	ADJ
ftr-329	91	91	border	border	ADJ
ftr-329	91	92	setting	setting	NOUN
ftr-329	91	93	10	10	NUM
ftr-329	91	94	.	.	PUNCT
ftr-329	92	1	reuven	reuven	PROPN
ftr-329	92	2	s.	s.	PROPN
ftr-329	92	3	avi	avi	PROPN
ftr-329	92	4	-	-	PUNCT
ftr-329	92	5	yonah	yonah	PROPN
ftr-329	92	6	,	,	PUNCT
ftr-329	92	7	the	the	DET
ftr-329	92	8	structure	structure	NOUN
ftr-329	92	9	of	of	ADP
ftr-329	92	10	international	international	ADJ
ftr-329	92	11	taxation	taxation	NOUN
ftr-329	92	12	:	:	PUNCT
ftr-329	92	13	a	a	DET
ftr-329	92	14	proposal	proposal	NOUN
ftr-329	92	15	for	for	ADP
ftr-329	92	16	simplification	simplification	NOUN
ftr-329	92	17	,	,	PUNCT
ftr-329	92	18	74	74	NUM
ftr-329	92	19	tex	tex	PROPN
ftr-329	92	20	.	.	PROPN
ftr-329	92	21	l.	l.	PROPN
ftr-329	92	22	rev	rev	PROPN
ftr-329	92	23	.	.	PROPN
ftr-329	92	24	1301	1301	NUM
ftr-329	92	25	,	,	PUNCT
ftr-329	92	26	1305–07	1305–07	NUM
ftr-329	92	27	(	(	PUNCT
ftr-329	92	28	1996	1996	NUM
ftr-329	92	29	)	)	PUNCT
ftr-329	92	30	.	.	PUNCT
ftr-329	93	1	62	62	NUM
ftr-329	93	2	florida	florida	PROPN
ftr-329	93	3	tax	tax	NOUN
ftr-329	93	4	review	review	NOUN
ftr-329	93	5	[	[	X
ftr-329	93	6	vol	vol	NOUN
ftr-329	93	7	.	.	PUNCT
ftr-329	93	8	12:2	12:2	NUM
ftr-329	93	9	approximates	approximate	VERB
ftr-329	93	10	the	the	DET
ftr-329	93	11	rate	rate	NOUN
ftr-329	93	12	of	of	ADP
ftr-329	93	13	one	one	NUM
ftr-329	93	14	of	of	ADP
ftr-329	93	15	the	the	DET
ftr-329	93	16	two	two	NUM
ftr-329	93	17	states	state	NOUN
ftr-329	93	18	involved.11	involved.11	ADJ
ftr-329	93	19	where	where	SCONJ
ftr-329	93	20	the	the	DET
ftr-329	93	21	effort	effort	NOUN
ftr-329	93	22	is	be	AUX
ftr-329	93	23	successful	successful	ADJ
ftr-329	93	24	,	,	PUNCT
ftr-329	93	25	exactly	exactly	ADV
ftr-329	93	26	one	one	NUM
ftr-329	93	27	tax	tax	NOUN
ftr-329	93	28	(	(	PUNCT
ftr-329	93	29	or	or	CCONJ
ftr-329	93	30	an	an	DET
ftr-329	93	31	amount	amount	NOUN
ftr-329	93	32	of	of	ADP
ftr-329	93	33	tax	tax	NOUN
ftr-329	93	34	exactly	exactly	ADV
ftr-329	93	35	equal	equal	ADJ
ftr-329	93	36	to	to	ADP
ftr-329	93	37	the	the	DET
ftr-329	93	38	tax	tax	NOUN
ftr-329	93	39	imposed	impose	VERB
ftr-329	93	40	by	by	ADP
ftr-329	93	41	one	one	NUM
ftr-329	93	42	of	of	ADP
ftr-329	93	43	the	the	DET
ftr-329	93	44	states	state	NOUN
ftr-329	93	45	on	on	ADP
ftr-329	93	46	its	its	PRON
ftr-329	93	47	residents	resident	NOUN
ftr-329	93	48	’	’	PART
ftr-329	93	49	domestic	domestic	ADJ
ftr-329	93	50	income	income	NOUN
ftr-329	93	51	)	)	PUNCT
ftr-329	93	52	applies	apply	VERB
ftr-329	93	53	to	to	ADP
ftr-329	93	54	all	all	DET
ftr-329	93	55	income	income	NOUN
ftr-329	93	56	,	,	PUNCT
ftr-329	93	57	whether	whether	SCONJ
ftr-329	93	58	earned	earn	VERB
ftr-329	93	59	domestically	domestically	ADV
ftr-329	93	60	or	or	CCONJ
ftr-329	93	61	abroad	abroad	ADV
ftr-329	93	62	.	.	PUNCT
ftr-329	94	1	thus	thus	ADV
ftr-329	94	2	,	,	PUNCT
ftr-329	94	3	so	so	ADV
ftr-329	94	4	-	-	PUNCT
ftr-329	94	5	called	call	VERB
ftr-329	94	6	“	"	PUNCT
ftr-329	94	7	double	double	ADJ
ftr-329	94	8	taxation	taxation	NOUN
ftr-329	94	9	”	"	PUNCT
ftr-329	94	10	is	be	AUX
ftr-329	94	11	eliminated	eliminate	VERB
ftr-329	94	12	.	.	PUNCT
ftr-329	95	1	the	the	DET
ftr-329	95	2	widely	widely	ADV
ftr-329	95	3	-	-	PUNCT
ftr-329	95	4	recognized	recognize	VERB
ftr-329	95	5	difficulty	difficulty	NOUN
ftr-329	95	6	with	with	ADP
ftr-329	95	7	these	these	DET
ftr-329	95	8	solutions	solution	NOUN
ftr-329	95	9	is	be	AUX
ftr-329	95	10	that	that	SCONJ
ftr-329	95	11	they	they	PRON
ftr-329	95	12	only	only	ADV
ftr-329	95	13	partially	partially	ADV
ftr-329	95	14	address	address	VERB
ftr-329	95	15	the	the	DET
ftr-329	95	16	problem	problem	NOUN
ftr-329	95	17	of	of	ADP
ftr-329	95	18	non	non	ADJ
ftr-329	95	19	-	-	NOUN
ftr-329	95	20	neutrality	neutrality	ADJ
ftr-329	95	21	,	,	PUNCT
ftr-329	95	22	which	which	PRON
ftr-329	95	23	persists	persist	VERB
ftr-329	95	24	because	because	SCONJ
ftr-329	95	25	:	:	PUNCT
ftr-329	95	26	(	(	PUNCT
ftr-329	95	27	a	a	X
ftr-329	95	28	)	)	PUNCT
ftr-329	95	29	the	the	DET
ftr-329	95	30	location	location	NOUN
ftr-329	95	31	of	of	ADP
ftr-329	95	32	capital	capital	NOUN
ftr-329	95	33	,	,	PUNCT
ftr-329	95	34	the	the	DET
ftr-329	95	35	quantity	quantity	NOUN
ftr-329	95	36	in	in	ADP
ftr-329	95	37	which	which	PRON
ftr-329	95	38	capital	capital	NOUN
ftr-329	95	39	is	be	AUX
ftr-329	95	40	supplied	supply	VERB
ftr-329	95	41	,	,	PUNCT
ftr-329	95	42	and	and	CCONJ
ftr-329	95	43	,	,	PUNCT
ftr-329	95	44	in	in	ADP
ftr-329	95	45	more	more	ADV
ftr-329	95	46	recent	recent	ADJ
ftr-329	95	47	treatments	treatment	NOUN
ftr-329	95	48	,	,	PUNCT
ftr-329	95	49	the	the	DET
ftr-329	95	50	identity	identity	NOUN
ftr-329	95	51	of	of	ADP
ftr-329	95	52	capital	capital	NOUN
ftr-329	95	53	owners	owner	NOUN
ftr-329	95	54	,	,	PUNCT
ftr-329	95	55	all	all	PRON
ftr-329	95	56	are	be	AUX
ftr-329	95	57	somewhat	somewhat	ADV
ftr-329	95	58	elastic	elastic	ADJ
ftr-329	95	59	to	to	ADP
ftr-329	95	60	taxes	taxis	NOUN
ftr-329	95	61	;	;	PUNCT
ftr-329	95	62	(	(	PUNCT
ftr-329	95	63	b	b	X
ftr-329	95	64	)	)	PUNCT
ftr-329	95	65	different	different	ADJ
ftr-329	95	66	jurisdictions	jurisdiction	NOUN
ftr-329	95	67	impose	impose	VERB
ftr-329	95	68	different	different	ADJ
ftr-329	95	69	rates	rate	NOUN
ftr-329	95	70	of	of	ADP
ftr-329	95	71	tax	tax	NOUN
ftr-329	95	72	;	;	PUNCT
ftr-329	95	73	and	and	CCONJ
ftr-329	95	74	(	(	PUNCT
ftr-329	95	75	c	c	X
ftr-329	95	76	)	)	PUNCT
ftr-329	95	77	different	different	ADJ
ftr-329	95	78	jurisdictions	jurisdiction	NOUN
ftr-329	95	79	adopt	adopt	VERB
ftr-329	95	80	different	different	ADJ
ftr-329	95	81	methods	method	NOUN
ftr-329	95	82	of	of	ADP
ftr-329	95	83	double	double	ADJ
ftr-329	95	84	-	-	PUNCT
ftr-329	95	85	tax	tax	NOUN
ftr-329	95	86	relief.12	relief.12	NOUN
ftr-329	95	87	in	in	ADP
ftr-329	95	88	particular	particular	ADJ
ftr-329	95	89	,	,	PUNCT
ftr-329	95	90	because	because	SCONJ
ftr-329	95	91	capital	capital	NOUN
ftr-329	95	92	or	or	CCONJ
ftr-329	95	93	its	its	PRON
ftr-329	95	94	owner	owner	NOUN
ftr-329	95	95	may	may	AUX
ftr-329	95	96	seek	seek	VERB
ftr-329	95	97	the	the	DET
ftr-329	95	98	lowest	low	ADJ
ftr-329	95	99	possible	possible	ADJ
ftr-329	95	100	tax	tax	NOUN
ftr-329	95	101	,	,	PUNCT
ftr-329	95	102	locational	locational	ADJ
ftr-329	95	103	or	or	CCONJ
ftr-329	95	104	ownership	ownership	NOUN
ftr-329	95	105	decisions	decision	NOUN
ftr-329	95	106	continue	continue	VERB
ftr-329	95	107	to	to	PART
ftr-329	95	108	be	be	AUX
ftr-329	95	109	driven	drive	VERB
ftr-329	95	110	by	by	ADP
ftr-329	95	111	tax	tax	NOUN
ftr-329	95	112	considerations	consideration	NOUN
ftr-329	95	113	,	,	PUNCT
ftr-329	95	114	even	even	ADV
ftr-329	95	115	though	though	SCONJ
ftr-329	95	116	one	one	NUM
ftr-329	95	117	or	or	CCONJ
ftr-329	95	118	the	the	DET
ftr-329	95	119	other	other	ADJ
ftr-329	95	120	of	of	ADP
ftr-329	95	121	the	the	DET
ftr-329	95	122	decisions	decision	NOUN
ftr-329	95	123	may	may	AUX
ftr-329	95	124	be	be	AUX
ftr-329	95	125	taxneutral	taxneutral	ADJ
ftr-329	95	126	.	.	PUNCT
ftr-329	96	1	the	the	DET
ftr-329	96	2	question	question	NOUN
ftr-329	96	3	then	then	ADV
ftr-329	96	4	becomes	become	VERB
ftr-329	96	5	which	which	DET
ftr-329	96	6	type	type	NOUN
ftr-329	96	7	of	of	ADP
ftr-329	96	8	neutrality	neutrality	NOUN
ftr-329	96	9	is	be	AUX
ftr-329	96	10	least	least	ADV
ftr-329	96	11	distorting	distort	VERB
ftr-329	96	12	over	over	ADP
ftr-329	96	13	all.13	all.13	PROPN
ftr-329	96	14	a.	a.	NOUN
ftr-329	96	15	the	the	DET
ftr-329	96	16	basic	basic	ADJ
ftr-329	96	17	problem	problem	NOUN
ftr-329	96	18	to	to	PART
ftr-329	96	19	illustrate	illustrate	VERB
ftr-329	96	20	these	these	DET
ftr-329	96	21	points	point	NOUN
ftr-329	96	22	,	,	PUNCT
ftr-329	96	23	consider	consider	VERB
ftr-329	96	24	the	the	DET
ftr-329	96	25	following	follow	VERB
ftr-329	96	26	three	three	NUM
ftr-329	96	27	-	-	PUNCT
ftr-329	96	28	stage	stage	NOUN
ftr-329	96	29	analysis	analysis	NOUN
ftr-329	96	30	as	as	SCONJ
ftr-329	96	31	applied	apply	VERB
ftr-329	96	32	to	to	ADP
ftr-329	96	33	a	a	DET
ftr-329	96	34	simple	simple	ADJ
ftr-329	96	35	system	system	NOUN
ftr-329	96	36	consisting	consist	VERB
ftr-329	96	37	of	of	ADP
ftr-329	96	38	two	two	NUM
ftr-329	96	39	states	state	NOUN
ftr-329	96	40	,	,	PUNCT
ftr-329	96	41	state	state	NOUN
ftr-329	96	42	a	a	PRON
ftr-329	96	43	and	and	CCONJ
ftr-329	96	44	state	state	NOUN
ftr-329	96	45	b	b	PROPN
ftr-329	96	46	,	,	PUNCT
ftr-329	96	47	in	in	ADP
ftr-329	96	48	which	which	PRON
ftr-329	96	49	a	a	DET
ftr-329	96	50	resident	resident	NOUN
ftr-329	96	51	of	of	ADP
ftr-329	96	52	state	state	NOUN
ftr-329	96	53	a	a	PRON
ftr-329	96	54	has	have	VERB
ftr-329	96	55	$	$	SYM
ftr-329	96	56	100	100	NUM
ftr-329	96	57	to	to	PART
ftr-329	96	58	invest	invest	VERB
ftr-329	96	59	.	.	PUNCT
ftr-329	97	1	assume	assume	VERB
ftr-329	97	2	in	in	ADP
ftr-329	97	3	the	the	DET
ftr-329	97	4	first	first	ADJ
ftr-329	97	5	stage	stage	NOUN
ftr-329	97	6	that	that	PRON
ftr-329	97	7	no	no	DET
ftr-329	97	8	taxes	taxis	NOUN
ftr-329	97	9	apply	apply	VERB
ftr-329	97	10	.	.	PUNCT
ftr-329	98	1	if	if	SCONJ
ftr-329	98	2	the	the	DET
ftr-329	98	3	state	state	NOUN
ftr-329	98	4	a	a	DET
ftr-329	98	5	resident	resident	NOUN
ftr-329	98	6	has	have	VERB
ftr-329	98	7	an	an	DET
ftr-329	98	8	investment	investment	NOUN
ftr-329	98	9	opportunity	opportunity	NOUN
ftr-329	98	10	that	that	PRON
ftr-329	98	11	is	be	AUX
ftr-329	98	12	expected	expect	VERB
ftr-329	98	13	to	to	PART
ftr-329	98	14	yield	yield	VERB
ftr-329	98	15	9	9	NUM
ftr-329	98	16	percent	percent	NOUN
ftr-329	98	17	if	if	SCONJ
ftr-329	98	18	made	make	VERB
ftr-329	98	19	in	in	ADP
ftr-329	98	20	state	state	NOUN
ftr-329	98	21	a	a	NOUN
ftr-329	98	22	,	,	PUNCT
ftr-329	98	23	but	but	CCONJ
ftr-329	98	24	10	10	NUM
ftr-329	98	25	percent	percent	NOUN
ftr-329	98	26	if	if	SCONJ
ftr-329	98	27	made	make	VERB
ftr-329	98	28	in	in	ADP
ftr-329	98	29	state	state	PROPN
ftr-329	98	30	b	b	PROPN
ftr-329	98	31	,	,	PUNCT
ftr-329	98	32	the	the	DET
ftr-329	98	33	economically	economically	ADV
ftr-329	98	34	efficient	efficient	ADJ
ftr-329	98	35	decision	decision	NOUN
ftr-329	98	36	is	be	AUX
ftr-329	98	37	for	for	SCONJ
ftr-329	98	38	the	the	DET
ftr-329	98	39	resident	resident	NOUN
ftr-329	98	40	to	to	PART
ftr-329	98	41	make	make	VERB
ftr-329	98	42	the	the	DET
ftr-329	98	43	investment	investment	NOUN
ftr-329	98	44	in	in	ADP
ftr-329	98	45	state	state	PROPN
ftr-329	98	46	b.	b.	PROPN
ftr-329	98	47	because	because	SCONJ
ftr-329	98	48	no	no	DET
ftr-329	98	49	taxes	taxis	NOUN
ftr-329	98	50	apply	apply	VERB
ftr-329	98	51	,	,	PUNCT
ftr-329	98	52	the	the	DET
ftr-329	98	53	state	state	NOUN
ftr-329	98	54	a	a	DET
ftr-329	98	55	resident	resident	NOUN
ftr-329	98	56	realizes	realize	VERB
ftr-329	98	57	$	$	SYM
ftr-329	98	58	10	10	NUM
ftr-329	98	59	of	of	ADP
ftr-329	98	60	income	income	NOUN
ftr-329	98	61	after	after	ADP
ftr-329	98	62	one	one	NUM
ftr-329	98	63	year	year	NOUN
ftr-329	98	64	,	,	PUNCT
ftr-329	98	65	and	and	CCONJ
ftr-329	98	66	total	total	ADJ
ftr-329	98	67	wealth	wealth	NOUN
ftr-329	98	68	has	have	AUX
ftr-329	98	69	concomitantly	concomitantly	ADV
ftr-329	98	70	increased	increase	VERB
ftr-329	98	71	by	by	ADP
ftr-329	98	72	$	$	SYM
ftr-329	98	73	10	10	NUM
ftr-329	98	74	.	.	PUNCT
ftr-329	99	1	(	(	PUNCT
ftr-329	99	2	in	in	ADP
ftr-329	99	3	a	a	DET
ftr-329	99	4	dynamic	dynamic	ADJ
ftr-329	99	5	model	model	NOUN
ftr-329	99	6	,	,	PUNCT
ftr-329	99	7	investors	investor	NOUN
ftr-329	99	8	from	from	ADP
ftr-329	99	9	both	both	DET
ftr-329	99	10	states	state	NOUN
ftr-329	99	11	would	would	AUX
ftr-329	99	12	continue	continue	VERB
ftr-329	99	13	to	to	PART
ftr-329	99	14	favor	favor	VERB
ftr-329	99	15	investment	investment	NOUN
ftr-329	99	16	in	in	ADP
ftr-329	99	17	state	state	PROPN
ftr-329	99	18	b	b	PROPN
ftr-329	99	19	until	until	SCONJ
ftr-329	99	20	the	the	DET
ftr-329	99	21	return	return	NOUN
ftr-329	99	22	there	there	ADV
ftr-329	99	23	converged	converge	VERB
ftr-329	99	24	with	with	ADP
ftr-329	99	25	the	the	DET
ftr-329	99	26	return	return	NOUN
ftr-329	99	27	in	in	ADP
ftr-329	99	28	state	state	NOUN
ftr-329	99	29	a	a	NOUN
ftr-329	99	30	,	,	PUNCT
ftr-329	99	31	but	but	CCONJ
ftr-329	99	32	for	for	ADP
ftr-329	99	33	present	present	ADJ
ftr-329	99	34	purposes	purpose	NOUN
ftr-329	99	35	it	it	PRON
ftr-329	99	36	is	be	AUX
ftr-329	99	37	sufficient	sufficient	ADJ
ftr-329	99	38	to	to	PART
ftr-329	99	39	use	use	VERB
ftr-329	99	40	a	a	DET
ftr-329	99	41	static	static	ADJ
ftr-329	99	42	model.14	model.14	NOUN
ftr-329	99	43	)	)	PUNCT
ftr-329	99	44	now	now	ADV
ftr-329	99	45	,	,	PUNCT
ftr-329	99	46	in	in	ADP
ftr-329	99	47	the	the	DET
ftr-329	99	48	second	second	ADJ
ftr-329	99	49	stage	stage	NOUN
ftr-329	99	50	,	,	PUNCT
ftr-329	99	51	assume	assume	VERB
ftr-329	99	52	the	the	DET
ftr-329	99	53	same	same	ADJ
ftr-329	99	54	situation	situation	NOUN
ftr-329	99	55	except	except	SCONJ
ftr-329	99	56	that	that	DET
ftr-329	99	57	state	state	NOUN
ftr-329	99	58	a	a	DET
ftr-329	99	59	adopts	adopt	VERB
ftr-329	99	60	a	a	DET
ftr-329	99	61	35	35	NUM
ftr-329	99	62	percent	percent	NOUN
ftr-329	99	63	rate	rate	NOUN
ftr-329	99	64	of	of	ADP
ftr-329	99	65	tax	tax	NOUN
ftr-329	99	66	for	for	ADP
ftr-329	99	67	all	all	PRON
ftr-329	99	68	of	of	ADP
ftr-329	99	69	the	the	DET
ftr-329	99	70	income	income	NOUN
ftr-329	99	71	of	of	ADP
ftr-329	99	72	its	its	PRON
ftr-329	99	73	residents	resident	NOUN
ftr-329	99	74	as	as	ADV
ftr-329	99	75	well	well	ADV
ftr-329	99	76	as	as	ADP
ftr-329	99	77	for	for	ADP
ftr-329	99	78	income	income	NOUN
ftr-329	99	79	produced	produce	VERB
ftr-329	99	80	domestically	domestically	ADV
ftr-329	99	81	by	by	ADP
ftr-329	99	82	non	non	NOUN
ftr-329	99	83	-	-	NOUN
ftr-329	99	84	residents	resident	NOUN
ftr-329	99	85	,	,	PUNCT
ftr-329	99	86	and	and	CCONJ
ftr-329	99	87	state	state	PROPN
ftr-329	99	88	b	b	PROPN
ftr-329	99	89	11	11	NUM
ftr-329	99	90	.	.	PUNCT
ftr-329	100	1	see	see	VERB
ftr-329	100	2	generally	generally	ADV
ftr-329	100	3	adam	adam	PROPN
ftr-329	100	4	h.	h.	PROPN
ftr-329	100	5	rosenzweig	rosenzweig	PROPN
ftr-329	100	6	,	,	PUNCT
ftr-329	100	7	why	why	SCONJ
ftr-329	100	8	are	be	AUX
ftr-329	100	9	there	there	PRON
ftr-329	100	10	tax	tax	NOUN
ftr-329	100	11	havens	haven	NOUN
ftr-329	100	12	?	?	PUNCT
ftr-329	100	13	,	,	PUNCT
ftr-329	100	14	52	52	NUM
ftr-329	100	15	wm	wm	PROPN
ftr-329	100	16	.	.	PROPN
ftr-329	100	17	&	&	CCONJ
ftr-329	100	18	mary	mary	PROPN
ftr-329	100	19	l.	l.	PROPN
ftr-329	100	20	rev	rev	PROPN
ftr-329	100	21	.	.	PROPN
ftr-329	100	22	923	923	NUM
ftr-329	100	23	(	(	PUNCT
ftr-329	100	24	2010	2010	NUM
ftr-329	100	25	)	)	PUNCT
ftr-329	101	1	[	[	X
ftr-329	101	2	hereinafter	hereinafter	NOUN
ftr-329	101	3	rosenzweig	rosenzweig	NOUN
ftr-329	101	4	,	,	PUNCT
ftr-329	101	5	tax	tax	NOUN
ftr-329	101	6	havens	haven	NOUN
ftr-329	101	7	]	]	PUNCT
ftr-329	101	8	.	.	PUNCT
ftr-329	102	1	12	12	NUM
ftr-329	102	2	.	.	PUNCT
ftr-329	103	1	michael	michael	PROPN
ftr-329	103	2	j.	j.	PROPN
ftr-329	103	3	graetz	graetz	PROPN
ftr-329	103	4	,	,	PUNCT
ftr-329	103	5	the	the	DET
ftr-329	103	6	david	david	PROPN
ftr-329	103	7	r.	r.	PROPN
ftr-329	103	8	tillinghast	tillinghast	PROPN
ftr-329	103	9	lecture	lecture	PROPN
ftr-329	103	10	taxing	tax	VERB
ftr-329	103	11	international	international	ADJ
ftr-329	103	12	income	income	NOUN
ftr-329	103	13	:	:	PUNCT
ftr-329	103	14	inadequate	inadequate	ADJ
ftr-329	103	15	principles	principle	NOUN
ftr-329	103	16	,	,	PUNCT
ftr-329	103	17	outdated	outdated	ADJ
ftr-329	103	18	concepts	concept	NOUN
ftr-329	103	19	,	,	PUNCT
ftr-329	103	20	and	and	CCONJ
ftr-329	103	21	unsatisfactory	unsatisfactory	ADJ
ftr-329	103	22	policies	policy	NOUN
ftr-329	103	23	,	,	PUNCT
ftr-329	103	24	54	54	NUM
ftr-329	103	25	tax	tax	NOUN
ftr-329	103	26	l.	l.	PROPN
ftr-329	103	27	rev	rev	PROPN
ftr-329	103	28	.	.	PROPN
ftr-329	103	29	261	261	NUM
ftr-329	103	30	,	,	PUNCT
ftr-329	103	31	272	272	NUM
ftr-329	103	32	n.36	n.36	X
ftr-329	103	33	(	(	PUNCT
ftr-329	103	34	2001	2001	NUM
ftr-329	103	35	)	)	PUNCT
ftr-329	104	1	[	[	X
ftr-329	104	2	hereinafter	hereinafter	NOUN
ftr-329	104	3	graetz	graetz	NOUN
ftr-329	104	4	,	,	PUNCT
ftr-329	104	5	taxing	tax	VERB
ftr-329	104	6	int’l	int’l	NUM
ftr-329	104	7	income	income	NOUN
ftr-329	104	8	]	]	PUNCT
ftr-329	104	9	.	.	PUNCT
ftr-329	105	1	13	13	NUM
ftr-329	105	2	.	.	PUNCT
ftr-329	106	1	see	see	VERB
ftr-329	106	2	desai	desai	PROPN
ftr-329	106	3	&	&	CCONJ
ftr-329	106	4	hines	hines	PROPN
ftr-329	106	5	,	,	PUNCT
ftr-329	106	6	old	old	ADJ
ftr-329	106	7	rules	rule	NOUN
ftr-329	106	8	,	,	PUNCT
ftr-329	106	9	supra	supra	PROPN
ftr-329	106	10	note	note	NOUN
ftr-329	106	11	4	4	NUM
ftr-329	106	12	,	,	PUNCT
ftr-329	106	13	at	at	ADP
ftr-329	106	14	955–57	955–57	NUM
ftr-329	106	15	,	,	PUNCT
ftr-329	106	16	for	for	ADP
ftr-329	106	17	an	an	DET
ftr-329	106	18	example	example	NOUN
ftr-329	106	19	of	of	ADP
ftr-329	106	20	this	this	DET
ftr-329	106	21	type	type	NOUN
ftr-329	106	22	of	of	ADP
ftr-329	106	23	analysis	analysis	NOUN
ftr-329	106	24	.	.	PUNCT
ftr-329	107	1	14	14	NUM
ftr-329	107	2	.	.	PUNCT
ftr-329	108	1	see	see	VERB
ftr-329	108	2	,	,	PUNCT
ftr-329	108	3	e.g.	e.g.	ADV
ftr-329	108	4	,	,	PUNCT
ftr-329	108	5	fadi	fadi	PROPN
ftr-329	108	6	shaheen	shaheen	PROPN
ftr-329	108	7	,	,	PUNCT
ftr-329	108	8	international	international	ADJ
ftr-329	108	9	tax	tax	NOUN
ftr-329	108	10	neutrality	neutrality	NOUN
ftr-329	108	11	:	:	PUNCT
ftr-329	108	12	reconsiderations	reconsideration	NOUN
ftr-329	108	13	,	,	PUNCT
ftr-329	108	14	27	27	NUM
ftr-329	108	15	va	va	NOUN
ftr-329	108	16	.	.	PUNCT
ftr-329	109	1	tax	tax	PROPN
ftr-329	109	2	rev	rev	PROPN
ftr-329	109	3	.	.	PROPN
ftr-329	109	4	203	203	NUM
ftr-329	109	5	,	,	PUNCT
ftr-329	109	6	215–17	215–17	NUM
ftr-329	109	7	(	(	PUNCT
ftr-329	109	8	2007	2007	NUM
ftr-329	109	9	)	)	PUNCT
ftr-329	110	1	[	[	X
ftr-329	110	2	hereinafter	hereinafter	NOUN
ftr-329	110	3	shaheen	shaheen	NOUN
ftr-329	110	4	,	,	PUNCT
ftr-329	110	5	reconsiderations	reconsideration	NOUN
ftr-329	110	6	]	]	PUNCT
ftr-329	110	7	.	.	PUNCT
ftr-329	111	1	2012	2012	NUM
ftr-329	111	2	]	]	PUNCT
ftr-329	111	3	tax	tax	NOUN
ftr-329	111	4	neutralities	neutrality	NOUN
ftr-329	111	5	and	and	CCONJ
ftr-329	111	6	tax	tax	NOUN
ftr-329	111	7	amenities	amenity	NOUN
ftr-329	111	8	63	63	NUM
ftr-329	111	9	adopts	adopt	VERB
ftr-329	111	10	a	a	DET
ftr-329	111	11	25	25	NUM
ftr-329	111	12	percent	percent	NOUN
ftr-329	111	13	rate	rate	NOUN
ftr-329	111	14	on	on	ADP
ftr-329	111	15	an	an	DET
ftr-329	111	16	analogous	analogous	ADJ
ftr-329	111	17	basis	basis	NOUN
ftr-329	111	18	.	.	PUNCT
ftr-329	112	1	in	in	ADP
ftr-329	112	2	the	the	DET
ftr-329	112	3	absence	absence	NOUN
ftr-329	112	4	of	of	ADP
ftr-329	112	5	any	any	DET
ftr-329	112	6	relief	relief	NOUN
ftr-329	112	7	for	for	ADP
ftr-329	112	8	double	double	ADJ
ftr-329	112	9	taxation	taxation	NOUN
ftr-329	112	10	,	,	PUNCT
ftr-329	112	11	a	a	DET
ftr-329	112	12	resident	resident	NOUN
ftr-329	112	13	of	of	ADP
ftr-329	112	14	either	either	DET
ftr-329	112	15	state	state	NOUN
ftr-329	112	16	will	will	AUX
ftr-329	112	17	face	face	VERB
ftr-329	112	18	a	a	DET
ftr-329	112	19	tax	tax	NOUN
ftr-329	112	20	rate	rate	NOUN
ftr-329	112	21	at	at	ADP
ftr-329	112	22	the	the	DET
ftr-329	112	23	level	level	NOUN
ftr-329	112	24	imposed	impose	VERB
ftr-329	112	25	solely	solely	ADV
ftr-329	112	26	based	base	VERB
ftr-329	112	27	on	on	ADP
ftr-329	112	28	its	its	PRON
ftr-329	112	29	residence	residence	NOUN
ftr-329	112	30	for	for	ADP
ftr-329	112	31	purely	purely	ADV
ftr-329	112	32	domestic	domestic	ADJ
ftr-329	112	33	investments	investment	NOUN
ftr-329	112	34	,	,	PUNCT
ftr-329	112	35	but	but	CCONJ
ftr-329	112	36	a	a	DET
ftr-329	112	37	rate	rate	NOUN
ftr-329	112	38	equal	equal	ADJ
ftr-329	112	39	to	to	ADP
ftr-329	112	40	the	the	DET
ftr-329	112	41	sum	sum	NOUN
ftr-329	112	42	of	of	ADP
ftr-329	112	43	the	the	DET
ftr-329	112	44	two	two	NUM
ftr-329	112	45	states	state	NOUN
ftr-329	112	46	’	'	PUNCT
ftr-329	112	47	rates	rate	NOUN
ftr-329	112	48	,	,	PUNCT
ftr-329	112	49	or	or	CCONJ
ftr-329	112	50	60	60	NUM
ftr-329	112	51	percent	percent	NOUN
ftr-329	112	52	,	,	PUNCT
ftr-329	112	53	for	for	ADP
ftr-329	112	54	cross	cross	ADJ
ftr-329	112	55	-	-	ADJ
ftr-329	112	56	border	border	ADJ
ftr-329	112	57	investments	investment	NOUN
ftr-329	112	58	.	.	PUNCT
ftr-329	113	1	(	(	PUNCT
ftr-329	113	2	it	it	PRON
ftr-329	113	3	is	be	AUX
ftr-329	113	4	possible	possible	ADJ
ftr-329	113	5	that	that	SCONJ
ftr-329	113	6	a	a	DET
ftr-329	113	7	state	state	NOUN
ftr-329	113	8	would	would	AUX
ftr-329	113	9	treat	treat	VERB
ftr-329	113	10	foreign	foreign	ADJ
ftr-329	113	11	taxes	taxis	NOUN
ftr-329	113	12	paid	pay	VERB
ftr-329	113	13	as	as	ADP
ftr-329	113	14	a	a	DET
ftr-329	113	15	deductible	deductible	ADJ
ftr-329	113	16	business	business	NOUN
ftr-329	113	17	expense	expense	NOUN
ftr-329	113	18	,	,	PUNCT
ftr-329	113	19	but	but	CCONJ
ftr-329	113	20	deductibility	deductibility	NOUN
ftr-329	113	21	would	would	AUX
ftr-329	113	22	merely	merely	ADV
ftr-329	113	23	alleviate	alleviate	VERB
ftr-329	113	24	the	the	DET
ftr-329	113	25	disparity	disparity	NOUN
ftr-329	113	26	between	between	ADP
ftr-329	113	27	domestic	domestic	ADJ
ftr-329	113	28	and	and	CCONJ
ftr-329	113	29	cross	cross	ADJ
ftr-329	113	30	-	-	ADJ
ftr-329	113	31	border	border	ADJ
ftr-329	113	32	investment	investment	NOUN
ftr-329	113	33	,	,	PUNCT
ftr-329	113	34	not	not	PART
ftr-329	113	35	eliminate	eliminate	VERB
ftr-329	113	36	it	it	PRON
ftr-329	113	37	.	.	PUNCT
ftr-329	114	1	for	for	ADP
ftr-329	114	2	the	the	DET
ftr-329	114	3	sake	sake	NOUN
ftr-329	114	4	of	of	ADP
ftr-329	114	5	simplicity	simplicity	NOUN
ftr-329	114	6	,	,	PUNCT
ftr-329	114	7	i	i	PRON
ftr-329	114	8	omit	omit	VERB
ftr-329	114	9	discussion	discussion	NOUN
ftr-329	114	10	of	of	ADP
ftr-329	114	11	the	the	DET
ftr-329	114	12	deduction	deduction	NOUN
ftr-329	114	13	model	model	NOUN
ftr-329	114	14	here	here	ADV
ftr-329	114	15	.	.	PUNCT
ftr-329	114	16	)	)	PUNCT
ftr-329	115	1	accordingly	accordingly	ADV
ftr-329	115	2	,	,	PUNCT
ftr-329	115	3	even	even	ADV
ftr-329	115	4	though	though	SCONJ
ftr-329	115	5	the	the	DET
ftr-329	115	6	pre	pre	ADJ
ftr-329	115	7	-	-	ADJ
ftr-329	115	8	tax	tax	ADJ
ftr-329	115	9	yield	yield	NOUN
ftr-329	115	10	and	and	CCONJ
ftr-329	115	11	therefore	therefore	ADV
ftr-329	115	12	total	total	ADJ
ftr-329	115	13	wealth	wealth	NOUN
ftr-329	115	14	is	be	AUX
ftr-329	115	15	greater	great	ADJ
ftr-329	115	16	if	if	SCONJ
ftr-329	115	17	the	the	DET
ftr-329	115	18	state	state	NOUN
ftr-329	115	19	a	a	DET
ftr-329	115	20	resident	resident	NOUN
ftr-329	115	21	makes	make	VERB
ftr-329	115	22	the	the	DET
ftr-329	115	23	investment	investment	NOUN
ftr-329	115	24	in	in	ADP
ftr-329	115	25	state	state	PROPN
ftr-329	115	26	b	b	PROPN
ftr-329	115	27	,	,	PUNCT
ftr-329	115	28	the	the	DET
ftr-329	115	29	state	state	NOUN
ftr-329	115	30	a	a	DET
ftr-329	115	31	resident	resident	NOUN
ftr-329	115	32	will	will	AUX
ftr-329	115	33	make	make	VERB
ftr-329	115	34	the	the	DET
ftr-329	115	35	investment	investment	NOUN
ftr-329	115	36	domestically	domestically	ADV
ftr-329	115	37	because	because	SCONJ
ftr-329	115	38	the	the	DET
ftr-329	115	39	after	after	ADP
ftr-329	115	40	-	-	PUNCT
ftr-329	115	41	tax	tax	NOUN
ftr-329	115	42	yield	yield	NOUN
ftr-329	115	43	in	in	ADP
ftr-329	115	44	state	state	NOUN
ftr-329	115	45	a	a	PRON
ftr-329	115	46	is	be	AUX
ftr-329	115	47	greater	great	ADJ
ftr-329	115	48	:	:	PUNCT
ftr-329	115	49	5.85	5.85	NUM
ftr-329	115	50	percent	percent	NOUN
ftr-329	115	51	versus	versus	ADP
ftr-329	115	52	4	4	NUM
ftr-329	115	53	percent.15	percent.15	NOUN
ftr-329	115	54	without	without	ADP
ftr-329	115	55	relief	relief	NOUN
ftr-329	115	56	from	from	ADP
ftr-329	115	57	double	double	ADJ
ftr-329	115	58	taxation	taxation	NOUN
ftr-329	115	59	,	,	PUNCT
ftr-329	115	60	after	after	ADP
ftr-329	115	61	one	one	NUM
ftr-329	115	62	year	year	NOUN
ftr-329	115	63	,	,	PUNCT
ftr-329	115	64	$	$	SYM
ftr-329	115	65	9	9	NUM
ftr-329	115	66	of	of	ADP
ftr-329	115	67	total	total	ADJ
ftr-329	115	68	wealth	wealth	NOUN
ftr-329	115	69	will	will	AUX
ftr-329	115	70	be	be	AUX
ftr-329	115	71	produced	produce	VERB
ftr-329	115	72	instead	instead	ADV
ftr-329	115	73	of	of	ADP
ftr-329	115	74	$	$	SYM
ftr-329	115	75	10	10	NUM
ftr-329	115	76	,	,	PUNCT
ftr-329	115	77	meaning	mean	VERB
ftr-329	115	78	that	that	SCONJ
ftr-329	115	79	$	$	SYM
ftr-329	115	80	1	1	NUM
ftr-329	115	81	of	of	ADP
ftr-329	115	82	“	"	PUNCT
ftr-329	115	83	deadweight	deadweight	ADJ
ftr-329	115	84	loss	loss	NOUN
ftr-329	115	85	”	"	PUNCT
ftr-329	115	86	arises	arise	VERB
ftr-329	115	87	in	in	ADP
ftr-329	115	88	the	the	DET
ftr-329	115	89	system	system	NOUN
ftr-329	115	90	.	.	PUNCT
ftr-329	116	1	again	again	ADV
ftr-329	116	2	,	,	PUNCT
ftr-329	116	3	although	although	SCONJ
ftr-329	116	4	it	it	PRON
ftr-329	116	5	can	can	AUX
ftr-329	116	6	be	be	AUX
ftr-329	116	7	expected	expect	VERB
ftr-329	116	8	that	that	SCONJ
ftr-329	116	9	after	after	ADP
ftr-329	116	10	-	-	PUNCT
ftr-329	116	11	tax	tax	NOUN
ftr-329	116	12	rates	rate	NOUN
ftr-329	116	13	of	of	ADP
ftr-329	116	14	return	return	NOUN
ftr-329	116	15	will	will	AUX
ftr-329	116	16	equalize	equalize	VERB
ftr-329	116	17	over	over	ADP
ftr-329	116	18	time	time	NOUN
ftr-329	116	19	as	as	SCONJ
ftr-329	116	20	capital	capital	NOUN
ftr-329	116	21	investment	investment	NOUN
ftr-329	116	22	responds	respond	VERB
ftr-329	116	23	to	to	ADP
ftr-329	116	24	tax	tax	NOUN
ftr-329	116	25	rates	rate	NOUN
ftr-329	116	26	,	,	PUNCT
ftr-329	116	27	the	the	DET
ftr-329	116	28	resulting	result	VERB
ftr-329	116	29	allocations	allocation	NOUN
ftr-329	116	30	of	of	ADP
ftr-329	116	31	capital	capital	NOUN
ftr-329	116	32	and	and	CCONJ
ftr-329	116	33	labor	labor	NOUN
ftr-329	116	34	will	will	AUX
ftr-329	116	35	be	be	AUX
ftr-329	116	36	inefficient	inefficient	ADJ
ftr-329	116	37	,	,	PUNCT
ftr-329	116	38	or	or	CCONJ
ftr-329	116	39	“	"	PUNCT
ftr-329	116	40	distorted	distort	VERB
ftr-329	116	41	,	,	PUNCT
ftr-329	116	42	”	"	PUNCT
ftr-329	116	43	when	when	SCONJ
ftr-329	116	44	compared	compare	VERB
ftr-329	116	45	with	with	ADP
ftr-329	116	46	the	the	DET
ftr-329	116	47	allocations	allocation	NOUN
ftr-329	116	48	that	that	PRON
ftr-329	116	49	would	would	AUX
ftr-329	116	50	result	result	VERB
ftr-329	116	51	in	in	ADP
ftr-329	116	52	the	the	DET
ftr-329	116	53	absence	absence	NOUN
ftr-329	116	54	of	of	ADP
ftr-329	116	55	taxes	taxis	NOUN
ftr-329	116	56	,	,	PUNCT
ftr-329	116	57	taking	take	VERB
ftr-329	116	58	as	as	ADP
ftr-329	116	59	a	a	DET
ftr-329	116	60	given	give	VERB
ftr-329	116	61	in	in	ADP
ftr-329	116	62	the	the	DET
ftr-329	116	63	latter	latter	ADJ
ftr-329	116	64	case	case	NOUN
ftr-329	116	65	that	that	SCONJ
ftr-329	116	66	tax	tax	NOUN
ftr-329	116	67	revenues	revenue	NOUN
ftr-329	116	68	would	would	AUX
ftr-329	116	69	be	be	AUX
ftr-329	116	70	provided	provide	VERB
ftr-329	116	71	for	for	ADP
ftr-329	116	72	in	in	ADP
ftr-329	116	73	some	some	DET
ftr-329	116	74	fashion.16	fashion.16	NOUN
ftr-329	116	75	as	as	SCONJ
ftr-329	116	76	described	describe	VERB
ftr-329	116	77	above	above	ADV
ftr-329	116	78	,	,	PUNCT
ftr-329	116	79	the	the	DET
ftr-329	116	80	general	general	ADJ
ftr-329	116	81	solution	solution	NOUN
ftr-329	116	82	to	to	ADP
ftr-329	116	83	this	this	DET
ftr-329	116	84	problem	problem	NOUN
ftr-329	116	85	is	be	AUX
ftr-329	116	86	either	either	PRON
ftr-329	116	87	to	to	PART
ftr-329	116	88	eliminate	eliminate	VERB
ftr-329	116	89	one	one	NUM
ftr-329	116	90	level	level	NOUN
ftr-329	116	91	of	of	ADP
ftr-329	116	92	tax	tax	NOUN
ftr-329	116	93	or	or	CCONJ
ftr-329	116	94	to	to	PART
ftr-329	116	95	eliminate	eliminate	VERB
ftr-329	116	96	an	an	DET
ftr-329	116	97	amount	amount	NOUN
ftr-329	116	98	of	of	ADP
ftr-329	116	99	tax	tax	NOUN
ftr-329	116	100	equal	equal	ADJ
ftr-329	116	101	to	to	ADP
ftr-329	116	102	that	that	PRON
ftr-329	116	103	imposed	impose	VERB
ftr-329	116	104	by	by	ADP
ftr-329	116	105	one	one	NUM
ftr-329	116	106	of	of	ADP
ftr-329	116	107	the	the	DET
ftr-329	116	108	states	state	NOUN
ftr-329	116	109	.	.	PUNCT
ftr-329	117	1	thus	thus	ADV
ftr-329	117	2	,	,	PUNCT
ftr-329	117	3	consider	consider	VERB
ftr-329	117	4	in	in	ADP
ftr-329	117	5	a	a	DET
ftr-329	117	6	third	third	ADJ
ftr-329	117	7	stage	stage	NOUN
ftr-329	117	8	two	two	NUM
ftr-329	117	9	common	common	ADJ
ftr-329	117	10	alternative	alternative	ADJ
ftr-329	117	11	methods	method	NOUN
ftr-329	117	12	for	for	ADP
ftr-329	117	13	achieving	achieve	VERB
ftr-329	117	14	a	a	DET
ftr-329	117	15	single	single	ADJ
ftr-329	117	16	rate	rate	NOUN
ftr-329	117	17	of	of	ADP
ftr-329	117	18	tax	tax	NOUN
ftr-329	117	19	:	:	PUNCT
ftr-329	117	20	providing	provide	VERB
ftr-329	117	21	residents	resident	NOUN
ftr-329	117	22	a	a	DET
ftr-329	117	23	credit	credit	NOUN
ftr-329	117	24	against	against	ADP
ftr-329	117	25	their	their	PRON
ftr-329	117	26	domestic	domestic	ADJ
ftr-329	117	27	tax	tax	NOUN
ftr-329	117	28	liability	liability	NOUN
ftr-329	117	29	for	for	ADP
ftr-329	117	30	foreign	foreign	ADJ
ftr-329	117	31	income	income	NOUN
ftr-329	117	32	taxes	taxis	NOUN
ftr-329	117	33	paid	pay	VERB
ftr-329	117	34	(	(	PUNCT
ftr-329	117	35	a	a	DET
ftr-329	117	36	“	"	PUNCT
ftr-329	117	37	foreign	foreign	ADJ
ftr-329	117	38	tax	tax	NOUN
ftr-329	117	39	credit	credit	NOUN
ftr-329	117	40	,	,	PUNCT
ftr-329	117	41	”	"	PUNCT
ftr-329	117	42	or	or	CCONJ
ftr-329	117	43	“	"	PUNCT
ftr-329	117	44	ftc	ftc	PROPN
ftr-329	117	45	”	"	PUNCT
ftr-329	117	46	)	)	PUNCT
ftr-329	117	47	,	,	PUNCT
ftr-329	117	48	and	and	CCONJ
ftr-329	117	49	exempting	exempt	VERB
ftr-329	117	50	residents	resident	NOUN
ftr-329	117	51	’	'	PUNCT
ftr-329	117	52	foreign	foreign	ADJ
ftr-329	117	53	-	-	PUNCT
ftr-329	117	54	source	source	NOUN
ftr-329	117	55	income	income	NOUN
ftr-329	117	56	,	,	PUNCT
ftr-329	117	57	loss	loss	NOUN
ftr-329	117	58	,	,	PUNCT
ftr-329	117	59	and	and	CCONJ
ftr-329	117	60	expense	expense	NOUN
ftr-329	117	61	from	from	ADP
ftr-329	117	62	domestic	domestic	ADJ
ftr-329	117	63	tax	tax	NOUN
ftr-329	117	64	entirely	entirely	ADV
ftr-329	117	65	.	.	PUNCT
ftr-329	118	1	as	as	SCONJ
ftr-329	118	2	the	the	DET
ftr-329	118	3	following	follow	VERB
ftr-329	118	4	discussion	discussion	NOUN
ftr-329	118	5	makes	make	VERB
ftr-329	118	6	clear	clear	ADJ
ftr-329	118	7	,	,	PUNCT
ftr-329	118	8	under	under	ADP
ftr-329	118	9	either	either	DET
ftr-329	118	10	method	method	NOUN
ftr-329	118	11	,	,	PUNCT
ftr-329	118	12	the	the	DET
ftr-329	118	13	problem	problem	NOUN
ftr-329	118	14	of	of	ADP
ftr-329	118	15	non	non	ADJ
ftr-329	118	16	-	-	ADJ
ftr-329	118	17	neutrality	neutrality	NOUN
ftr-329	118	18	is	be	AUX
ftr-329	118	19	alleviated	alleviate	VERB
ftr-329	118	20	but	but	CCONJ
ftr-329	118	21	not	not	PART
ftr-329	118	22	eliminated	eliminate	VERB
ftr-329	118	23	.	.	PUNCT
ftr-329	119	1	more	more	ADV
ftr-329	119	2	generally	generally	ADV
ftr-329	119	3	,	,	PUNCT
ftr-329	119	4	under	under	ADP
ftr-329	119	5	any	any	DET
ftr-329	119	6	solution	solution	NOUN
ftr-329	119	7	to	to	ADP
ftr-329	119	8	the	the	DET
ftr-329	119	9	problem	problem	NOUN
ftr-329	119	10	of	of	ADP
ftr-329	119	11	double	double	ADJ
ftr-329	119	12	taxation	taxation	NOUN
ftr-329	119	13	where	where	SCONJ
ftr-329	119	14	tax	tax	NOUN
ftr-329	119	15	rates	rate	NOUN
ftr-329	119	16	differ	differ	VERB
ftr-329	119	17	across	across	ADP
ftr-329	119	18	jurisdictions	jurisdiction	NOUN
ftr-329	119	19	,	,	PUNCT
ftr-329	119	20	nonneutrality	nonneutrality	NOUN
ftr-329	119	21	arises	arise	VERB
ftr-329	119	22	across	across	ADP
ftr-329	119	23	some	some	DET
ftr-329	119	24	margin	margin	NOUN
ftr-329	119	25	of	of	ADP
ftr-329	119	26	possible	possible	ADJ
ftr-329	119	27	taxpayer	taxpayer	NOUN
ftr-329	119	28	behavior.17	behavior.17	ADJ
ftr-329	119	29	1	1	NUM
ftr-329	119	30	.	.	PUNCT
ftr-329	120	1	first	first	ADJ
ftr-329	120	2	variation	variation	NOUN
ftr-329	120	3	:	:	PUNCT
ftr-329	120	4	worldwide	worldwide	ADJ
ftr-329	120	5	taxation	taxation	NOUN
ftr-329	120	6	with	with	ADP
ftr-329	120	7	an	an	DET
ftr-329	120	8	unlimited	unlimited	ADJ
ftr-329	120	9	ftc	ftc	PROPN
ftr-329	120	10	to	to	PART
ftr-329	120	11	see	see	VERB
ftr-329	120	12	how	how	SCONJ
ftr-329	120	13	tax	tax	NOUN
ftr-329	120	14	distortions	distortion	NOUN
ftr-329	120	15	persist	persist	VERB
ftr-329	120	16	,	,	PUNCT
ftr-329	120	17	assume	assume	VERB
ftr-329	120	18	in	in	ADP
ftr-329	120	19	the	the	DET
ftr-329	120	20	first	first	ADJ
ftr-329	120	21	variation	variation	NOUN
ftr-329	120	22	that	that	PRON
ftr-329	120	23	both	both	DET
ftr-329	120	24	states	state	NOUN
ftr-329	120	25	tax	tax	VERB
ftr-329	120	26	the	the	DET
ftr-329	120	27	income	income	NOUN
ftr-329	120	28	earned	earn	VERB
ftr-329	120	29	in	in	ADP
ftr-329	120	30	the	the	DET
ftr-329	120	31	state	state	NOUN
ftr-329	120	32	but	but	CCONJ
ftr-329	120	33	that	that	PRON
ftr-329	120	34	residence	residence	NOUN
ftr-329	120	35	states	state	NOUN
ftr-329	120	36	provide	provide	VERB
ftr-329	120	37	an	an	DET
ftr-329	120	38	unlimited	unlimited	ADJ
ftr-329	120	39	ftc	ftc	PROPN
ftr-329	120	40	to	to	ADP
ftr-329	120	41	their	their	PRON
ftr-329	120	42	residents	resident	NOUN
ftr-329	120	43	for	for	ADP
ftr-329	120	44	foreign	foreign	ADJ
ftr-329	120	45	income	income	NOUN
ftr-329	120	46	taxes	taxis	NOUN
ftr-329	120	47	paid	pay	VERB
ftr-329	120	48	.	.	PUNCT
ftr-329	121	1	this	this	DET
ftr-329	121	2	model	model	NOUN
ftr-329	121	3	is	be	AUX
ftr-329	121	4	generally	generally	ADV
ftr-329	121	5	referred	refer	VERB
ftr-329	121	6	to	to	ADP
ftr-329	121	7	as	as	SCONJ
ftr-329	121	8	residency	residency	NOUN
ftr-329	121	9	-	-	PUNCT
ftr-329	121	10	based	base	VERB
ftr-329	121	11	worldwide	worldwide	ADV
ftr-329	121	12	taxation.18	taxation.18	VERB
ftr-329	121	13	under	under	ADP
ftr-329	121	14	the	the	DET
ftr-329	121	15	residency	residency	NOUN
ftr-329	121	16	-	-	PUNCT
ftr-329	121	17	based	base	VERB
ftr-329	121	18	model	model	NOUN
ftr-329	121	19	,	,	PUNCT
ftr-329	122	1	foreign	foreign	ADJ
ftr-329	122	2	taxes	taxis	NOUN
ftr-329	122	3	paid	pay	VERB
ftr-329	122	4	by	by	ADP
ftr-329	122	5	the	the	DET
ftr-329	122	6	state	state	NOUN
ftr-329	122	7	’s	’s	PART
ftr-329	122	8	residents	resident	NOUN
ftr-329	122	9	15	15	NUM
ftr-329	122	10	.	.	PUNCT
ftr-329	123	1	after	after	ADP
ftr-329	123	2	-	-	PUNCT
ftr-329	123	3	tax	tax	NOUN
ftr-329	123	4	yields	yield	NOUN
ftr-329	123	5	were	be	AUX
ftr-329	123	6	computed	compute	VERB
ftr-329	123	7	as	as	SCONJ
ftr-329	123	8	follows	follow	VERB
ftr-329	123	9	:	:	PUNCT
ftr-329	123	10	5.85	5.85	NUM
ftr-329	123	11	percent	percent	NOUN
ftr-329	123	12	is	be	AUX
ftr-329	123	13	9	9	NUM
ftr-329	123	14	percent	percent	NOUN
ftr-329	123	15	reduced	reduce	VERB
ftr-329	123	16	by	by	ADP
ftr-329	123	17	35	35	NUM
ftr-329	123	18	percent	percent	NOUN
ftr-329	123	19	,	,	PUNCT
ftr-329	123	20	and	and	CCONJ
ftr-329	123	21	4	4	NUM
ftr-329	123	22	percent	percent	NOUN
ftr-329	123	23	is	be	AUX
ftr-329	123	24	10	10	NUM
ftr-329	123	25	percent	percent	NOUN
ftr-329	123	26	reduced	reduce	VERB
ftr-329	123	27	by	by	ADP
ftr-329	123	28	60	60	NUM
ftr-329	123	29	percent	percent	NOUN
ftr-329	123	30	.	.	PUNCT
ftr-329	124	1	16	16	NUM
ftr-329	124	2	.	.	PUNCT
ftr-329	125	1	see	see	VERB
ftr-329	125	2	,	,	PUNCT
ftr-329	125	3	e.g.	e.g.	ADV
ftr-329	125	4	,	,	PUNCT
ftr-329	125	5	knoll	knoll	NOUN
ftr-329	125	6	,	,	PUNCT
ftr-329	125	7	int’l	int’l	NUM
ftr-329	125	8	tax	tax	NOUN
ftr-329	125	9	neutrality	neutrality	NOUN
ftr-329	125	10	,	,	PUNCT
ftr-329	125	11	supra	supra	NOUN
ftr-329	125	12	note	note	NOUN
ftr-329	125	13	1	1	NUM
ftr-329	125	14	,	,	PUNCT
ftr-329	125	15	at	at	ADP
ftr-329	125	16	104	104	NUM
ftr-329	125	17	.	.	PUNCT
ftr-329	126	1	17	17	NUM
ftr-329	126	2	.	.	PUNCT
ftr-329	127	1	graetz	graetz	PROPN
ftr-329	127	2	,	,	PUNCT
ftr-329	127	3	taxing	tax	VERB
ftr-329	127	4	int’l	int’l	NUM
ftr-329	127	5	income	income	NOUN
ftr-329	127	6	,	,	PUNCT
ftr-329	127	7	supra	supra	PROPN
ftr-329	127	8	note	note	NOUN
ftr-329	127	9	12	12	NUM
ftr-329	127	10	,	,	PUNCT
ftr-329	127	11	at	at	ADP
ftr-329	127	12	272	272	NUM
ftr-329	127	13	n.36	n.36	NOUN
ftr-329	127	14	.	.	PROPN
ftr-329	127	15	18	18	NUM
ftr-329	127	16	.	.	PUNCT
ftr-329	128	1	knoll	knoll	NOUN
ftr-329	128	2	,	,	PUNCT
ftr-329	128	3	int’l	int’l	NUM
ftr-329	128	4	tax	tax	NOUN
ftr-329	128	5	neutrality	neutrality	NOUN
ftr-329	128	6	,	,	PUNCT
ftr-329	128	7	supra	supra	NOUN
ftr-329	128	8	note	note	NOUN
ftr-329	128	9	1	1	NUM
ftr-329	128	10	,	,	PUNCT
ftr-329	128	11	at	at	ADP
ftr-329	128	12	101	101	NUM
ftr-329	128	13	.	.	PUNCT
ftr-329	129	1	64	64	NUM
ftr-329	129	2	florida	florida	PROPN
ftr-329	129	3	tax	tax	NOUN
ftr-329	129	4	review	review	NOUN
ftr-329	129	5	[	[	X
ftr-329	129	6	vol	vol	NOUN
ftr-329	129	7	.	.	PUNCT
ftr-329	129	8	12:2	12:2	NUM
ftr-329	129	9	reduce	reduce	VERB
ftr-329	129	10	domestic	domestic	ADJ
ftr-329	129	11	tax	tax	NOUN
ftr-329	129	12	liability	liability	NOUN
ftr-329	129	13	on	on	ADP
ftr-329	129	14	a	a	DET
ftr-329	129	15	dollar	dollar	NOUN
ftr-329	129	16	-	-	PUNCT
ftr-329	129	17	for	for	ADP
ftr-329	129	18	-	-	PUNCT
ftr-329	129	19	dollar	dollar	NOUN
ftr-329	129	20	basis	basis	NOUN
ftr-329	129	21	.	.	PUNCT
ftr-329	130	1	further	far	ADV
ftr-329	130	2	,	,	PUNCT
ftr-329	130	3	since	since	ADV
ftr-329	130	4	,	,	PUNCT
ftr-329	130	5	in	in	ADP
ftr-329	130	6	this	this	DET
ftr-329	130	7	case	case	NOUN
ftr-329	130	8	,	,	PUNCT
ftr-329	130	9	the	the	DET
ftr-329	130	10	credit	credit	NOUN
ftr-329	130	11	is	be	AUX
ftr-329	130	12	“	"	PUNCT
ftr-329	130	13	unlimited	unlimited	ADJ
ftr-329	130	14	,	,	PUNCT
ftr-329	130	15	”	"	PUNCT
ftr-329	130	16	the	the	DET
ftr-329	130	17	resident	resident	NOUN
ftr-329	130	18	’s	’s	PART
ftr-329	130	19	tax	tax	NOUN
ftr-329	130	20	rate	rate	NOUN
ftr-329	130	21	is	be	AUX
ftr-329	130	22	fixed	fix	VERB
ftr-329	130	23	regardless	regardless	ADV
ftr-329	130	24	of	of	ADP
ftr-329	130	25	the	the	DET
ftr-329	130	26	rate	rate	NOUN
ftr-329	130	27	in	in	ADP
ftr-329	130	28	the	the	DET
ftr-329	130	29	source	source	NOUN
ftr-329	130	30	state	state	NOUN
ftr-329	130	31	,	,	PUNCT
ftr-329	130	32	because	because	SCONJ
ftr-329	130	33	the	the	DET
ftr-329	130	34	resident	resident	ADJ
ftr-329	130	35	state	state	NOUN
ftr-329	130	36	will	will	AUX
ftr-329	130	37	reimburse	reimburse	VERB
ftr-329	130	38	its	its	PRON
ftr-329	130	39	resident	resident	NOUN
ftr-329	130	40	any	any	DET
ftr-329	130	41	excess	excess	NOUN
ftr-329	130	42	of	of	ADP
ftr-329	130	43	foreign	foreign	ADJ
ftr-329	130	44	taxes	taxis	NOUN
ftr-329	130	45	paid	pay	VERB
ftr-329	130	46	over	over	ADP
ftr-329	130	47	domestic	domestic	ADJ
ftr-329	130	48	taxes	taxis	NOUN
ftr-329	130	49	due	due	ADJ
ftr-329	130	50	.	.	PUNCT
ftr-329	131	1	such	such	DET
ftr-329	131	2	an	an	DET
ftr-329	131	3	excess	excess	NOUN
ftr-329	131	4	arises	arise	NOUN
ftr-329	131	5	when	when	SCONJ
ftr-329	131	6	the	the	DET
ftr-329	131	7	average	average	ADJ
ftr-329	131	8	tax	tax	NOUN
ftr-329	131	9	rate	rate	NOUN
ftr-329	131	10	in	in	ADP
ftr-329	131	11	the	the	DET
ftr-329	131	12	source	source	NOUN
ftr-329	131	13	jurisdiction	jurisdiction	NOUN
ftr-329	131	14	exceeds	exceed	VERB
ftr-329	131	15	the	the	DET
ftr-329	131	16	average	average	ADJ
ftr-329	131	17	rate	rate	NOUN
ftr-329	131	18	in	in	ADP
ftr-329	131	19	the	the	DET
ftr-329	131	20	residence	residence	NOUN
ftr-329	131	21	jurisdiction	jurisdiction	NOUN
ftr-329	131	22	.	.	PUNCT
ftr-329	132	1	in	in	ADP
ftr-329	132	2	this	this	DET
ftr-329	132	3	setting	setting	NOUN
ftr-329	132	4	,	,	PUNCT
ftr-329	132	5	the	the	DET
ftr-329	132	6	problem	problem	NOUN
ftr-329	132	7	of	of	ADP
ftr-329	132	8	double	double	ADJ
ftr-329	132	9	taxation	taxation	NOUN
ftr-329	132	10	is	be	AUX
ftr-329	132	11	eliminated	eliminate	VERB
ftr-329	132	12	in	in	ADP
ftr-329	132	13	the	the	DET
ftr-329	132	14	sense	sense	NOUN
ftr-329	132	15	that	that	SCONJ
ftr-329	132	16	each	each	DET
ftr-329	132	17	individual	individual	NOUN
ftr-329	132	18	pays	pay	VERB
ftr-329	132	19	the	the	DET
ftr-329	132	20	same	same	ADJ
ftr-329	132	21	domestic	domestic	ADJ
ftr-329	132	22	rate	rate	NOUN
ftr-329	132	23	of	of	ADP
ftr-329	132	24	tax	tax	NOUN
ftr-329	132	25	regardless	regardless	ADV
ftr-329	132	26	of	of	ADP
ftr-329	132	27	where	where	SCONJ
ftr-329	132	28	the	the	DET
ftr-329	132	29	investment	investment	NOUN
ftr-329	132	30	is	be	AUX
ftr-329	132	31	made	make	VERB
ftr-329	132	32	.	.	PUNCT
ftr-329	133	1	moreover	moreover	ADV
ftr-329	133	2	,	,	PUNCT
ftr-329	133	3	taking	take	VERB
ftr-329	133	4	as	as	ADV
ftr-329	133	5	fixed	fix	VERB
ftr-329	133	6	both	both	CCONJ
ftr-329	133	7	the	the	DET
ftr-329	133	8	quantity	quantity	NOUN
ftr-329	133	9	of	of	ADP
ftr-329	133	10	capital	capital	NOUN
ftr-329	133	11	available	available	ADJ
ftr-329	133	12	to	to	PART
ftr-329	133	13	invest	invest	VERB
ftr-329	133	14	and	and	CCONJ
ftr-329	133	15	the	the	DET
ftr-329	133	16	identities	identity	NOUN
ftr-329	133	17	of	of	ADP
ftr-329	133	18	the	the	DET
ftr-329	133	19	owners	owner	NOUN
ftr-329	133	20	of	of	ADP
ftr-329	133	21	capital	capital	NOUN
ftr-329	133	22	,	,	PUNCT
ftr-329	133	23	tax	tax	NOUN
ftr-329	133	24	neutrality	neutrality	NOUN
ftr-329	133	25	is	be	AUX
ftr-329	133	26	preserved	preserve	VERB
ftr-329	133	27	because	because	SCONJ
ftr-329	133	28	the	the	DET
ftr-329	133	29	ftc	ftc	PROPN
ftr-329	133	30	regime	regime	NOUN
ftr-329	133	31	eliminates	eliminate	VERB
ftr-329	133	32	the	the	DET
ftr-329	133	33	only	only	ADJ
ftr-329	133	34	remaining	remain	VERB
ftr-329	133	35	tax	tax	NOUN
ftr-329	133	36	-	-	PUNCT
ftr-329	133	37	based	base	VERB
ftr-329	133	38	incentive	incentive	NOUN
ftr-329	133	39	,	,	PUNCT
ftr-329	133	40	which	which	PRON
ftr-329	133	41	is	be	AUX
ftr-329	133	42	to	to	PART
ftr-329	133	43	adjust	adjust	VERB
ftr-329	133	44	the	the	DET
ftr-329	133	45	location	location	NOUN
ftr-329	133	46	of	of	ADP
ftr-329	133	47	the	the	DET
ftr-329	133	48	investment	investment	NOUN
ftr-329	133	49	in	in	ADP
ftr-329	133	50	response	response	NOUN
ftr-329	133	51	to	to	ADP
ftr-329	133	52	taxes	taxis	NOUN
ftr-329	133	53	.	.	PUNCT
ftr-329	134	1	(	(	PUNCT
ftr-329	134	2	the	the	DET
ftr-329	134	3	incentive	incentive	NOUN
ftr-329	134	4	to	to	PART
ftr-329	134	5	change	change	VERB
ftr-329	134	6	owner	owner	NOUN
ftr-329	134	7	location	location	NOUN
ftr-329	134	8	persists	persist	VERB
ftr-329	134	9	,	,	PUNCT
ftr-329	134	10	but	but	CCONJ
ftr-329	134	11	,	,	PUNCT
ftr-329	134	12	as	as	SCONJ
ftr-329	134	13	explained	explain	VERB
ftr-329	134	14	below	below	ADV
ftr-329	134	15	,	,	PUNCT
ftr-329	134	16	it	it	PRON
ftr-329	134	17	does	do	AUX
ftr-329	134	18	not	not	PART
ftr-329	134	19	appear	appear	VERB
ftr-329	134	20	that	that	SCONJ
ftr-329	134	21	any	any	DET
ftr-329	134	22	efficiency	efficiency	NOUN
ftr-329	134	23	losses	loss	NOUN
ftr-329	134	24	flow	flow	VERB
ftr-329	134	25	from	from	ADP
ftr-329	134	26	changes	change	NOUN
ftr-329	134	27	in	in	ADP
ftr-329	134	28	owners	owner	NOUN
ftr-329	134	29	’	'	PUNCT
ftr-329	134	30	locations	location	NOUN
ftr-329	134	31	.	.	PUNCT
ftr-329	134	32	)	)	PUNCT
ftr-329	135	1	that	that	ADV
ftr-329	135	2	is	be	AUX
ftr-329	135	3	,	,	PUNCT
ftr-329	135	4	the	the	DET
ftr-329	135	5	resident	resident	NOUN
ftr-329	135	6	of	of	ADP
ftr-329	135	7	state	state	NOUN
ftr-329	135	8	a	a	PRON
ftr-329	135	9	will	will	AUX
ftr-329	135	10	face	face	VERB
ftr-329	135	11	a	a	DET
ftr-329	135	12	35	35	NUM
ftr-329	135	13	percent	percent	NOUN
ftr-329	135	14	rate	rate	NOUN
ftr-329	135	15	of	of	ADP
ftr-329	135	16	tax	tax	NOUN
ftr-329	135	17	whether	whether	SCONJ
ftr-329	135	18	the	the	DET
ftr-329	135	19	investment	investment	NOUN
ftr-329	135	20	is	be	AUX
ftr-329	135	21	made	make	VERB
ftr-329	135	22	in	in	ADP
ftr-329	135	23	state	state	NOUN
ftr-329	135	24	a	a	PRON
ftr-329	135	25	or	or	CCONJ
ftr-329	135	26	in	in	ADP
ftr-329	135	27	state	state	NOUN
ftr-329	135	28	b	b	NOUN
ftr-329	135	29	:	:	PUNCT
ftr-329	135	30	if	if	SCONJ
ftr-329	135	31	in	in	ADP
ftr-329	135	32	state	state	NOUN
ftr-329	135	33	a	a	X
ftr-329	135	34	,	,	PUNCT
ftr-329	135	35	state	state	PROPN
ftr-329	135	36	b	b	PROPN
ftr-329	135	37	has	have	VERB
ftr-329	135	38	no	no	DET
ftr-329	135	39	basis	basis	NOUN
ftr-329	135	40	to	to	ADP
ftr-329	135	41	tax	tax	NOUN
ftr-329	135	42	and	and	CCONJ
ftr-329	135	43	the	the	DET
ftr-329	135	44	rate	rate	NOUN
ftr-329	135	45	is	be	AUX
ftr-329	135	46	35	35	NUM
ftr-329	135	47	percent	percent	NOUN
ftr-329	135	48	;	;	PUNCT
ftr-329	135	49	if	if	SCONJ
ftr-329	135	50	in	in	ADP
ftr-329	135	51	state	state	PROPN
ftr-329	135	52	b	b	PROPN
ftr-329	135	53	,	,	PUNCT
ftr-329	135	54	the	the	DET
ftr-329	135	55	state	state	NOUN
ftr-329	135	56	a	a	DET
ftr-329	135	57	resident	resident	NOUN
ftr-329	135	58	pays	pay	VERB
ftr-329	135	59	a	a	DET
ftr-329	135	60	25	25	NUM
ftr-329	135	61	percent	percent	NOUN
ftr-329	135	62	tax	tax	NOUN
ftr-329	135	63	to	to	ADP
ftr-329	135	64	state	state	PROPN
ftr-329	135	65	b	b	PROPN
ftr-329	135	66	and	and	CCONJ
ftr-329	135	67	receives	receive	VERB
ftr-329	135	68	a	a	DET
ftr-329	135	69	credit	credit	NOUN
ftr-329	135	70	in	in	ADP
ftr-329	135	71	the	the	DET
ftr-329	135	72	same	same	ADJ
ftr-329	135	73	amount	amount	NOUN
ftr-329	135	74	to	to	PART
ftr-329	135	75	be	be	AUX
ftr-329	135	76	applied	apply	VERB
ftr-329	135	77	against	against	ADP
ftr-329	135	78	state	state	NOUN
ftr-329	135	79	a	a	DET
ftr-329	135	80	’s	’s	NUM
ftr-329	135	81	35	35	NUM
ftr-329	135	82	percent	percent	NOUN
ftr-329	135	83	tax	tax	NOUN
ftr-329	135	84	,	,	PUNCT
ftr-329	135	85	leaving	leave	VERB
ftr-329	135	86	a	a	DET
ftr-329	135	87	10	10	NUM
ftr-329	135	88	percent	percent	NOUN
ftr-329	135	89	tax	tax	NOUN
ftr-329	135	90	to	to	PART
ftr-329	135	91	be	be	AUX
ftr-329	135	92	collected	collect	VERB
ftr-329	135	93	by	by	ADP
ftr-329	135	94	state	state	NOUN
ftr-329	135	95	a	a	X
ftr-329	135	96	,	,	PUNCT
ftr-329	135	97	for	for	ADP
ftr-329	135	98	a	a	DET
ftr-329	135	99	total	total	ADJ
ftr-329	135	100	tax	tax	NOUN
ftr-329	135	101	of	of	ADP
ftr-329	135	102	35	35	NUM
ftr-329	135	103	percent	percent	NOUN
ftr-329	135	104	.	.	PUNCT
ftr-329	136	1	analogous	analogous	ADJ
ftr-329	136	2	treatment	treatment	NOUN
ftr-329	136	3	will	will	AUX
ftr-329	136	4	apply	apply	VERB
ftr-329	136	5	to	to	ADP
ftr-329	136	6	an	an	DET
ftr-329	136	7	investor	investor	NOUN
ftr-329	136	8	situated	situate	VERB
ftr-329	136	9	in	in	ADP
ftr-329	136	10	state	state	PROPN
ftr-329	136	11	b	b	PROPN
ftr-329	136	12	,	,	PUNCT
ftr-329	136	13	who	who	PRON
ftr-329	136	14	will	will	AUX
ftr-329	136	15	face	face	VERB
ftr-329	136	16	a	a	DET
ftr-329	136	17	25	25	NUM
ftr-329	136	18	percent	percent	NOUN
ftr-329	136	19	rate	rate	NOUN
ftr-329	136	20	no	no	ADV
ftr-329	136	21	matter	matter	ADV
ftr-329	136	22	where	where	SCONJ
ftr-329	136	23	the	the	DET
ftr-329	136	24	investment	investment	NOUN
ftr-329	136	25	is	be	AUX
ftr-329	136	26	made	make	VERB
ftr-329	136	27	.	.	PUNCT
ftr-329	137	1	(	(	PUNCT
ftr-329	137	2	if	if	SCONJ
ftr-329	137	3	it	it	PRON
ftr-329	137	4	is	be	AUX
ftr-329	137	5	made	make	VERB
ftr-329	137	6	in	in	ADP
ftr-329	137	7	state	state	NOUN
ftr-329	137	8	a	a	NOUN
ftr-329	137	9	,	,	PUNCT
ftr-329	137	10	the	the	DET
ftr-329	137	11	state	state	PROPN
ftr-329	137	12	b	b	PROPN
ftr-329	137	13	investor	investor	NOUN
ftr-329	137	14	pays	pay	VERB
ftr-329	137	15	$	$	SYM
ftr-329	137	16	3.50	3.50	NUM
ftr-329	137	17	in	in	ADP
ftr-329	137	18	tax	tax	NOUN
ftr-329	137	19	but	but	CCONJ
ftr-329	137	20	gets	get	VERB
ftr-329	137	21	$	$	SYM
ftr-329	137	22	1.00	1.00	NUM
ftr-329	137	23	from	from	ADP
ftr-329	137	24	state	state	PROPN
ftr-329	137	25	b.	b.	PROPN
ftr-329	137	26	)	)	PUNCT
ftr-329	137	27	an	an	DET
ftr-329	137	28	unlimited	unlimited	ADJ
ftr-329	137	29	foreign	foreign	ADJ
ftr-329	137	30	tax	tax	NOUN
ftr-329	137	31	credit	credit	NOUN
ftr-329	137	32	system	system	NOUN
ftr-329	137	33	thus	thus	ADV
ftr-329	137	34	results	result	VERB
ftr-329	137	35	in	in	ADP
ftr-329	137	36	neutrality	neutrality	NOUN
ftr-329	137	37	over	over	ADP
ftr-329	137	38	the	the	DET
ftr-329	137	39	location	location	NOUN
ftr-329	137	40	of	of	ADP
ftr-329	137	41	capital	capital	NOUN
ftr-329	137	42	investment	investment	NOUN
ftr-329	137	43	.	.	PUNCT
ftr-329	138	1	under	under	ADP
ftr-329	138	2	these	these	DET
ftr-329	138	3	assumptions	assumption	NOUN
ftr-329	138	4	,	,	PUNCT
ftr-329	138	5	$	$	SYM
ftr-329	138	6	10	10	NUM
ftr-329	138	7	of	of	ADP
ftr-329	138	8	wealth	wealth	NOUN
ftr-329	138	9	is	be	AUX
ftr-329	138	10	created	create	VERB
ftr-329	138	11	after	after	ADP
ftr-329	138	12	one	one	NUM
ftr-329	138	13	year	year	NOUN
ftr-329	138	14	,	,	PUNCT
ftr-329	138	15	just	just	ADV
ftr-329	138	16	as	as	ADP
ftr-329	138	17	in	in	ADP
ftr-329	138	18	the	the	DET
ftr-329	138	19	non	non	ADJ
ftr-329	138	20	-	-	ADJ
ftr-329	138	21	tax	tax	ADJ
ftr-329	138	22	world	world	NOUN
ftr-329	138	23	,	,	PUNCT
ftr-329	138	24	but	but	CCONJ
ftr-329	138	25	$	$	SYM
ftr-329	138	26	3.50	3.50	NUM
ftr-329	138	27	in	in	ADP
ftr-329	138	28	net	net	ADJ
ftr-329	138	29	tax	tax	NOUN
ftr-329	138	30	revenue	revenue	NOUN
ftr-329	138	31	is	be	AUX
ftr-329	138	32	collected	collect	VERB
ftr-329	138	33	if	if	SCONJ
ftr-329	138	34	the	the	DET
ftr-329	138	35	investor	investor	NOUN
ftr-329	138	36	resides	reside	VERB
ftr-329	138	37	in	in	ADP
ftr-329	138	38	state	state	NOUN
ftr-329	139	1	a	a	PRON
ftr-329	139	2	(	(	PUNCT
ftr-329	139	3	$	$	SYM
ftr-329	139	4	2.50	2.50	NUM
ftr-329	139	5	to	to	PART
ftr-329	139	6	state	state	VERB
ftr-329	139	7	a	a	PRON
ftr-329	139	8	and	and	CCONJ
ftr-329	139	9	$	$	SYM
ftr-329	139	10	1.00	1.00	NUM
ftr-329	139	11	to	to	ADP
ftr-329	139	12	state	state	NOUN
ftr-329	139	13	b	b	PROPN
ftr-329	139	14	)	)	PUNCT
ftr-329	139	15	,	,	PUNCT
ftr-329	139	16	and	and	CCONJ
ftr-329	139	17	$	$	SYM
ftr-329	139	18	2.50	2.50	NUM
ftr-329	139	19	if	if	SCONJ
ftr-329	139	20	in	in	ADP
ftr-329	139	21	state	state	PROPN
ftr-329	139	22	b	b	PROPN
ftr-329	139	23	(	(	PUNCT
ftr-329	139	24	$	$	SYM
ftr-329	139	25	3.50	3.50	NUM
ftr-329	139	26	to	to	PART
ftr-329	139	27	state	state	VERB
ftr-329	139	28	a	a	PRON
ftr-329	139	29	and	and	CCONJ
ftr-329	139	30	-$1.00	-$1.00	NOUN
ftr-329	139	31	to	to	ADP
ftr-329	139	32	state	state	NOUN
ftr-329	139	33	b	b	PROPN
ftr-329	139	34	)	)	PUNCT
ftr-329	139	35	.	.	PUNCT
ftr-329	140	1	this	this	DET
ftr-329	140	2	type	type	NOUN
ftr-329	140	3	of	of	ADP
ftr-329	140	4	neutrality	neutrality	NOUN
ftr-329	140	5	is	be	AUX
ftr-329	140	6	referred	refer	VERB
ftr-329	140	7	to	to	ADP
ftr-329	140	8	as	as	ADP
ftr-329	140	9	capital	capital	NOUN
ftr-329	140	10	export	export	NOUN
ftr-329	140	11	neutrality	neutrality	NOUN
ftr-329	140	12	(	(	PUNCT
ftr-329	140	13	“	"	PUNCT
ftr-329	140	14	cen	cen	NOUN
ftr-329	140	15	”	"	PUNCT
ftr-329	140	16	)	)	PUNCT
ftr-329	140	17	because	because	SCONJ
ftr-329	140	18	it	it	PRON
ftr-329	140	19	removes	remove	VERB
ftr-329	140	20	tax	tax	NOUN
ftr-329	140	21	considerations	consideration	NOUN
ftr-329	140	22	from	from	ADP
ftr-329	140	23	the	the	DET
ftr-329	140	24	decision	decision	NOUN
ftr-329	140	25	whether	whether	SCONJ
ftr-329	140	26	to	to	PART
ftr-329	140	27	export	export	VERB
ftr-329	140	28	capital	capital	NOUN
ftr-329	140	29	or	or	CCONJ
ftr-329	140	30	invest	invest	VERB
ftr-329	140	31	it	it	PRON
ftr-329	140	32	at	at	ADP
ftr-329	140	33	home.19	home.19	PROPN
ftr-329	140	34	cen	cen	PROPN
ftr-329	140	35	is	be	AUX
ftr-329	140	36	also	also	ADV
ftr-329	140	37	sometimes	sometimes	ADV
ftr-329	140	38	referred	refer	VERB
ftr-329	140	39	to	to	ADP
ftr-329	140	40	as	as	SCONJ
ftr-329	140	41	production	production	NOUN
ftr-329	140	42	neutrality	neutrality	NOUN
ftr-329	140	43	to	to	PART
ftr-329	140	44	reflect	reflect	VERB
ftr-329	140	45	the	the	DET
ftr-329	140	46	idea	idea	NOUN
ftr-329	140	47	that	that	SCONJ
ftr-329	140	48	the	the	DET
ftr-329	140	49	allocation	allocation	NOUN
ftr-329	140	50	of	of	ADP
ftr-329	140	51	investment	investment	NOUN
ftr-329	140	52	capital	capital	NOUN
ftr-329	140	53	is	be	AUX
ftr-329	140	54	based	base	VERB
ftr-329	140	55	on	on	ADP
ftr-329	140	56	pre	pre	ADJ
ftr-329	140	57	-	-	ADJ
ftr-329	140	58	tax	tax	ADJ
ftr-329	140	59	returns	return	NOUN
ftr-329	140	60	worldwide	worldwide	ADV
ftr-329	140	61	,	,	PUNCT
ftr-329	140	62	meaning	mean	VERB
ftr-329	140	63	that	that	SCONJ
ftr-329	140	64	the	the	DET
ftr-329	140	65	worldwide	worldwide	ADJ
ftr-329	140	66	distribution	distribution	NOUN
ftr-329	140	67	and	and	CCONJ
ftr-329	140	68	resulting	result	VERB
ftr-329	140	69	productivity	productivity	NOUN
ftr-329	140	70	of	of	ADP
ftr-329	140	71	capital	capital	NOUN
ftr-329	140	72	are	be	AUX
ftr-329	140	73	unaffected	unaffected	ADJ
ftr-329	140	74	by	by	ADP
ftr-329	140	75	taxes.20	taxes.20	NUM
ftr-329	140	76	universal	universal	ADJ
ftr-329	140	77	residence	residence	NOUN
ftr-329	140	78	-	-	PUNCT
ftr-329	140	79	based	base	VERB
ftr-329	140	80	taxation	taxation	NOUN
ftr-329	140	81	also	also	ADV
ftr-329	140	82	preserves	preserve	VERB
ftr-329	140	83	so	so	ADV
ftr-329	140	84	-	-	PUNCT
ftr-329	140	85	called	call	VERB
ftr-329	140	86	capital	capital	NOUN
ftr-329	140	87	ownership	ownership	NOUN
ftr-329	140	88	neutrality	neutrality	NOUN
ftr-329	140	89	(	(	PUNCT
ftr-329	140	90	“	"	PUNCT
ftr-329	140	91	con	con	NOUN
ftr-329	140	92	”	"	PUNCT
ftr-329	140	93	)	)	PUNCT
ftr-329	140	94	,	,	PUNCT
ftr-329	140	95	a	a	DET
ftr-329	140	96	benchmark	benchmark	NOUN
ftr-329	140	97	recently	recently	ADV
ftr-329	140	98	introduced	introduce	VERB
ftr-329	140	99	into	into	ADP
ftr-329	140	100	the	the	DET
ftr-329	140	101	legal	legal	ADJ
ftr-329	140	102	literature	literature	NOUN
ftr-329	140	103	by	by	ADP
ftr-329	140	104	mihir	mihir	PROPN
ftr-329	140	105	desai	desai	PROPN
ftr-329	140	106	and	and	CCONJ
ftr-329	140	107	james	james	PROPN
ftr-329	140	108	hines.21	hines.21	PROPN
ftr-329	140	109	a	a	DET
ftr-329	140	110	tax	tax	NOUN
ftr-329	140	111	system	system	NOUN
ftr-329	140	112	preserves	preserve	VERB
ftr-329	140	113	19	19	NUM
ftr-329	140	114	.	.	PUNCT
ftr-329	141	1	james	james	PROPN
ftr-329	141	2	r.	r.	PROPN
ftr-329	141	3	hines	hines	PROPN
ftr-329	141	4	jr	jr	PROPN
ftr-329	141	5	.	.	PROPN
ftr-329	141	6	,	,	PUNCT
ftr-329	141	7	reconsidering	reconsider	VERB
ftr-329	141	8	the	the	DET
ftr-329	141	9	taxation	taxation	NOUN
ftr-329	141	10	of	of	ADP
ftr-329	141	11	foreign	foreign	ADJ
ftr-329	141	12	income	income	NOUN
ftr-329	141	13	,	,	PUNCT
ftr-329	141	14	62	62	NUM
ftr-329	141	15	tax	tax	NOUN
ftr-329	141	16	l.	l.	PROPN
ftr-329	141	17	rev	rev	PROPN
ftr-329	141	18	.	.	PROPN
ftr-329	141	19	269	269	NUM
ftr-329	141	20	,	,	PUNCT
ftr-329	141	21	272	272	NUM
ftr-329	141	22	(	(	PUNCT
ftr-329	141	23	2009	2009	NUM
ftr-329	141	24	)	)	PUNCT
ftr-329	142	1	[	[	X
ftr-329	142	2	hereinafter	hereinafter	NOUN
ftr-329	142	3	hines	hine	NOUN
ftr-329	142	4	,	,	PUNCT
ftr-329	142	5	reconsidering	reconsider	VERB
ftr-329	142	6	]	]	PUNCT
ftr-329	142	7	.	.	PUNCT
ftr-329	143	1	20	20	NUM
ftr-329	143	2	.	.	PUNCT
ftr-329	144	1	i	i	PRON
ftr-329	144	2	d.	d.	PROPN
ftr-329	144	3	21	21	NUM
ftr-329	144	4	.	.	PUNCT
ftr-329	145	1	desai	desai	PROPN
ftr-329	145	2	&	&	CCONJ
ftr-329	145	3	hines	hines	PROPN
ftr-329	145	4	,	,	PUNCT
ftr-329	145	5	old	old	ADJ
ftr-329	145	6	rules	rule	NOUN
ftr-329	145	7	,	,	PUNCT
ftr-329	145	8	supra	supra	PROPN
ftr-329	145	9	note	note	NOUN
ftr-329	145	10	4	4	NUM
ftr-329	145	11	.	.	PUNCT
ftr-329	146	1	they	they	PRON
ftr-329	146	2	also	also	ADV
ftr-329	146	3	have	have	AUX
ftr-329	146	4	introduced	introduce	VERB
ftr-329	146	5	the	the	DET
ftr-329	146	6	cognate	cognate	NOUN
ftr-329	146	7	benchmark	benchmark	NOUN
ftr-329	146	8	of	of	ADP
ftr-329	146	9	national	national	ADJ
ftr-329	146	10	ownership	ownership	NOUN
ftr-329	146	11	neutrality	neutrality	NOUN
ftr-329	146	12	to	to	PART
ftr-329	146	13	reflect	reflect	VERB
ftr-329	146	14	national	national	PROPN
ftr-329	146	15	rather	rather	ADV
ftr-329	146	16	than	than	ADP
ftr-329	146	17	worldwide	worldwide	ADJ
ftr-329	146	18	welfare	welfare	NOUN
ftr-329	146	19	maximization	maximization	NOUN
ftr-329	146	20	where	where	SCONJ
ftr-329	146	21	ownership	ownership	NOUN
ftr-329	146	22	is	be	AUX
ftr-329	146	23	elastic	elastic	ADJ
ftr-329	146	24	to	to	ADP
ftr-329	146	25	taxes	taxis	NOUN
ftr-329	146	26	.	.	PUNCT
ftr-329	147	1	i	i	PRON
ftr-329	147	2	d.	d.	PROPN
ftr-329	147	3	at	at	ADP
ftr-329	147	4	956	956	NUM
ftr-329	147	5	.	.	PUNCT
ftr-329	148	1	the	the	DET
ftr-329	148	2	2012	2012	NUM
ftr-329	148	3	]	]	PUNCT
ftr-329	148	4	tax	tax	NOUN
ftr-329	148	5	neutralities	neutrality	NOUN
ftr-329	148	6	and	and	CCONJ
ftr-329	148	7	tax	tax	NOUN
ftr-329	148	8	amenities	amenity	NOUN
ftr-329	148	9	65	65	NUM
ftr-329	148	10	con	con	NOUN
ftr-329	148	11	when	when	SCONJ
ftr-329	148	12	it	it	PRON
ftr-329	148	13	does	do	AUX
ftr-329	148	14	not	not	PART
ftr-329	148	15	affect	affect	VERB
ftr-329	148	16	patterns	pattern	NOUN
ftr-329	148	17	of	of	ADP
ftr-329	148	18	ownership	ownership	NOUN
ftr-329	148	19	.	.	PUNCT
ftr-329	149	1	the	the	DET
ftr-329	149	2	importance	importance	NOUN
ftr-329	149	3	of	of	ADP
ftr-329	149	4	con	con	PROPN
ftr-329	149	5	becomes	become	VERB
ftr-329	149	6	apparent	apparent	ADJ
ftr-329	149	7	if	if	SCONJ
ftr-329	149	8	one	one	PRON
ftr-329	149	9	considers	consider	VERB
ftr-329	149	10	the	the	DET
ftr-329	149	11	fact	fact	NOUN
ftr-329	149	12	that	that	SCONJ
ftr-329	149	13	ownership	ownership	NOUN
ftr-329	149	14	patterns	pattern	NOUN
ftr-329	149	15	,	,	PUNCT
ftr-329	149	16	like	like	ADP
ftr-329	149	17	investment	investment	NOUN
ftr-329	149	18	patterns	pattern	NOUN
ftr-329	149	19	and	and	CCONJ
ftr-329	149	20	savings	saving	NOUN
ftr-329	149	21	decisions	decision	NOUN
ftr-329	149	22	,	,	PUNCT
ftr-329	149	23	though	though	SCONJ
ftr-329	149	24	perhaps	perhaps	ADV
ftr-329	149	25	to	to	ADP
ftr-329	149	26	an	an	DET
ftr-329	149	27	even	even	ADV
ftr-329	149	28	greater	great	ADJ
ftr-329	149	29	degree	degree	NOUN
ftr-329	149	30	,	,	PUNCT
ftr-329	149	31	are	be	AUX
ftr-329	149	32	elastic	elastic	ADJ
ftr-329	149	33	to	to	ADP
ftr-329	149	34	taxes	taxis	NOUN
ftr-329	149	35	.	.	PUNCT
ftr-329	150	1	in	in	ADP
ftr-329	150	2	any	any	DET
ftr-329	150	3	developed	developed	ADJ
ftr-329	150	4	market	market	NOUN
ftr-329	150	5	,	,	PUNCT
ftr-329	150	6	firms	firm	NOUN
ftr-329	150	7	can	can	AUX
ftr-329	150	8	buy	buy	VERB
ftr-329	150	9	or	or	CCONJ
ftr-329	150	10	dispose	dispose	VERB
ftr-329	150	11	of	of	ADP
ftr-329	150	12	business	business	NOUN
ftr-329	150	13	assets	asset	NOUN
ftr-329	150	14	with	with	ADP
ftr-329	150	15	relative	relative	ADJ
ftr-329	150	16	ease	ease	NOUN
ftr-329	150	17	,	,	PUNCT
ftr-329	150	18	and	and	CCONJ
ftr-329	150	19	the	the	DET
ftr-329	150	20	transaction	transaction	NOUN
ftr-329	150	21	and	and	CCONJ
ftr-329	150	22	personal	personal	ADJ
ftr-329	150	23	costs	cost	NOUN
ftr-329	150	24	of	of	ADP
ftr-329	150	25	doing	do	VERB
ftr-329	150	26	so	so	ADV
ftr-329	150	27	are	be	AUX
ftr-329	150	28	likely	likely	ADJ
ftr-329	150	29	to	to	PART
ftr-329	150	30	be	be	AUX
ftr-329	150	31	lower	low	ADJ
ftr-329	150	32	than	than	ADP
ftr-329	150	33	those	those	PRON
ftr-329	150	34	of	of	ADP
ftr-329	150	35	either	either	CCONJ
ftr-329	150	36	capital	capital	NOUN
ftr-329	150	37	or	or	CCONJ
ftr-329	150	38	individual	individual	ADJ
ftr-329	150	39	locational	locational	ADJ
ftr-329	150	40	shifts	shift	NOUN
ftr-329	150	41	.	.	PUNCT
ftr-329	151	1	indeed	indeed	ADV
ftr-329	151	2	,	,	PUNCT
ftr-329	151	3	desai	desai	PROPN
ftr-329	151	4	and	and	CCONJ
ftr-329	151	5	hines	hines	PROPN
ftr-329	151	6	argue	argue	VERB
ftr-329	151	7	that	that	SCONJ
ftr-329	151	8	for	for	ADP
ftr-329	151	9	modern	modern	ADJ
ftr-329	151	10	economies	economy	NOUN
ftr-329	151	11	,	,	PUNCT
ftr-329	151	12	ownership	ownership	NOUN
ftr-329	151	13	considerations	consideration	NOUN
ftr-329	151	14	dominate	dominate	VERB
ftr-329	151	15	locational	locational	ADJ
ftr-329	151	16	decisions	decision	NOUN
ftr-329	151	17	because	because	SCONJ
ftr-329	151	18	so	so	ADV
ftr-329	151	19	much	much	ADJ
ftr-329	151	20	of	of	ADP
ftr-329	151	21	international	international	ADJ
ftr-329	151	22	trade	trade	NOUN
ftr-329	151	23	consists	consist	VERB
ftr-329	151	24	of	of	ADP
ftr-329	151	25	the	the	DET
ftr-329	151	26	exploitation	exploitation	NOUN
ftr-329	151	27	of	of	ADP
ftr-329	151	28	different	different	ADJ
ftr-329	151	29	capabilities	capability	NOUN
ftr-329	151	30	sourced	source	VERB
ftr-329	151	31	in	in	ADP
ftr-329	151	32	different	different	ADJ
ftr-329	151	33	jurisdictions	jurisdiction	NOUN
ftr-329	151	34	;	;	PUNCT
ftr-329	151	35	it	it	PRON
ftr-329	151	36	does	do	AUX
ftr-329	151	37	not	not	PART
ftr-329	151	38	primarily	primarily	ADV
ftr-329	151	39	involve	involve	VERB
ftr-329	151	40	movements	movement	NOUN
ftr-329	151	41	of	of	ADP
ftr-329	151	42	capital.22	capital.22	NOUN
ftr-329	151	43	on	on	ADP
ftr-329	151	44	this	this	DET
ftr-329	151	45	view	view	NOUN
ftr-329	151	46	,	,	PUNCT
ftr-329	151	47	the	the	DET
ftr-329	151	48	typical	typical	ADJ
ftr-329	151	49	form	form	NOUN
ftr-329	151	50	of	of	ADP
ftr-329	151	51	cross	cross	ADJ
ftr-329	151	52	-	-	ADJ
ftr-329	151	53	border	border	ADJ
ftr-329	151	54	investment	investment	NOUN
ftr-329	151	55	is	be	AUX
ftr-329	151	56	not	not	PART
ftr-329	151	57	the	the	DET
ftr-329	151	58	transfer	transfer	NOUN
ftr-329	151	59	of	of	ADP
ftr-329	151	60	physical	physical	ADJ
ftr-329	151	61	capital	capital	NOUN
ftr-329	151	62	or	or	CCONJ
ftr-329	151	63	the	the	DET
ftr-329	151	64	movement	movement	NOUN
ftr-329	151	65	of	of	ADP
ftr-329	151	66	its	its	PRON
ftr-329	151	67	owners	owner	NOUN
ftr-329	151	68	,	,	PUNCT
ftr-329	151	69	but	but	CCONJ
ftr-329	151	70	the	the	DET
ftr-329	151	71	shift	shift	NOUN
ftr-329	151	72	in	in	ADP
ftr-329	151	73	ownership	ownership	NOUN
ftr-329	151	74	of	of	ADP
ftr-329	151	75	stationary	stationary	ADJ
ftr-329	151	76	capital	capital	NOUN
ftr-329	151	77	from	from	ADP
ftr-329	151	78	one	one	NUM
ftr-329	151	79	country	country	NOUN
ftr-329	151	80	’s	’s	PART
ftr-329	151	81	nationals	national	NOUN
ftr-329	151	82	to	to	ADP
ftr-329	151	83	another	another	DET
ftr-329	151	84	’s	’s	NOUN
ftr-329	151	85	.	.	PUNCT
ftr-329	152	1	concomitantly	concomitantly	ADV
ftr-329	152	2	,	,	PUNCT
ftr-329	152	3	when	when	SCONJ
ftr-329	152	4	ownership	ownership	NOUN
ftr-329	152	5	moves	move	VERB
ftr-329	152	6	out	out	ADP
ftr-329	152	7	of	of	ADP
ftr-329	152	8	the	the	DET
ftr-329	152	9	jurisdiction	jurisdiction	NOUN
ftr-329	152	10	,	,	PUNCT
ftr-329	152	11	it	it	PRON
ftr-329	152	12	is	be	AUX
ftr-329	152	13	more	more	ADV
ftr-329	152	14	commonly	commonly	ADV
ftr-329	152	15	replaced	replace	VERB
ftr-329	152	16	by	by	ADP
ftr-329	152	17	an	an	DET
ftr-329	152	18	offsetting	offset	VERB
ftr-329	152	19	ownership	ownership	NOUN
ftr-329	152	20	shift	shift	NOUN
ftr-329	152	21	elsewhere	elsewhere	ADV
ftr-329	152	22	in	in	ADP
ftr-329	152	23	the	the	DET
ftr-329	152	24	system	system	NOUN
ftr-329	152	25	than	than	ADP
ftr-329	152	26	by	by	ADP
ftr-329	152	27	a	a	DET
ftr-329	152	28	net	net	ADJ
ftr-329	152	29	movement	movement	NOUN
ftr-329	152	30	of	of	ADP
ftr-329	152	31	capital	capital	NOUN
ftr-329	152	32	.	.	PUNCT
ftr-329	153	1	new	new	ADJ
ftr-329	153	2	owners	owner	NOUN
ftr-329	153	3	step	step	VERB
ftr-329	153	4	in	in	ADV
ftr-329	153	5	to	to	PART
ftr-329	153	6	fill	fill	VERB
ftr-329	153	7	the	the	DET
ftr-329	153	8	void	void	NOUN
ftr-329	153	9	created	create	VERB
ftr-329	153	10	when	when	SCONJ
ftr-329	153	11	property	property	NOUN
ftr-329	153	12	changes	change	NOUN
ftr-329	153	13	hands	hand	NOUN
ftr-329	153	14	.	.	PUNCT
ftr-329	154	1	in	in	ADP
ftr-329	154	2	short	short	ADJ
ftr-329	154	3	,	,	PUNCT
ftr-329	154	4	crossborder	crossborder	NOUN
ftr-329	154	5	transactions	transaction	NOUN
ftr-329	154	6	are	be	AUX
ftr-329	154	7	mostly	mostly	ADV
ftr-329	154	8	about	about	ADP
ftr-329	154	9	aligning	align	VERB
ftr-329	154	10	competencies	competency	NOUN
ftr-329	154	11	to	to	PART
ftr-329	154	12	manage	manage	VERB
ftr-329	154	13	fixedbase	fixedbase	NOUN
ftr-329	154	14	capital	capital	NOUN
ftr-329	154	15	,	,	PUNCT
ftr-329	154	16	not	not	PART
ftr-329	154	17	about	about	ADP
ftr-329	154	18	moving	move	VERB
ftr-329	154	19	capital	capital	NOUN
ftr-329	154	20	into	into	ADP
ftr-329	154	21	or	or	CCONJ
ftr-329	154	22	out	out	ADP
ftr-329	154	23	of	of	ADP
ftr-329	154	24	productive	productive	ADJ
ftr-329	154	25	jurisdictions.23	jurisdictions.23	PROPN
ftr-329	154	26	thus	thus	ADV
ftr-329	154	27	,	,	PUNCT
ftr-329	154	28	in	in	ADP
ftr-329	154	29	the	the	DET
ftr-329	154	30	simplest	simple	ADJ
ftr-329	154	31	case	case	NOUN
ftr-329	154	32	,	,	PUNCT
ftr-329	154	33	suppose	suppose	VERB
ftr-329	154	34	that	that	SCONJ
ftr-329	154	35	the	the	DET
ftr-329	154	36	locations	location	NOUN
ftr-329	154	37	of	of	ADP
ftr-329	154	38	all	all	DET
ftr-329	154	39	capital	capital	NOUN
ftr-329	154	40	and	and	CCONJ
ftr-329	154	41	all	all	DET
ftr-329	154	42	taxpayers	taxpayer	NOUN
ftr-329	154	43	are	be	AUX
ftr-329	154	44	fixed	fix	VERB
ftr-329	154	45	but	but	CCONJ
ftr-329	154	46	that	that	SCONJ
ftr-329	154	47	taxpayers	taxpayer	NOUN
ftr-329	154	48	can	can	AUX
ftr-329	154	49	acquire	acquire	VERB
ftr-329	154	50	capital	capital	NOUN
ftr-329	154	51	at	at	ADP
ftr-329	154	52	home	home	NOUN
ftr-329	154	53	or	or	CCONJ
ftr-329	154	54	abroad	abroad	ADV
ftr-329	154	55	.	.	PUNCT
ftr-329	155	1	in	in	ADP
ftr-329	155	2	a	a	DET
ftr-329	155	3	first	first	ADJ
ftr-329	155	4	-	-	PUNCT
ftr-329	155	5	best	good	ADJ
ftr-329	155	6	world	world	NOUN
ftr-329	155	7	without	without	ADP
ftr-329	155	8	taxes	taxis	NOUN
ftr-329	155	9	,	,	PUNCT
ftr-329	155	10	some	some	DET
ftr-329	155	11	optimal	optimal	ADJ
ftr-329	155	12	pattern	pattern	NOUN
ftr-329	155	13	of	of	ADP
ftr-329	155	14	ownership	ownership	NOUN
ftr-329	155	15	of	of	ADP
ftr-329	155	16	the	the	DET
ftr-329	155	17	fixed	fix	VERB
ftr-329	155	18	supply	supply	NOUN
ftr-329	155	19	of	of	ADP
ftr-329	155	20	worldwide	worldwide	ADJ
ftr-329	155	21	capital	capital	NOUN
ftr-329	155	22	will	will	AUX
ftr-329	155	23	emerge	emerge	VERB
ftr-329	155	24	,	,	PUNCT
ftr-329	155	25	reflecting	reflect	VERB
ftr-329	155	26	on	on	ADP
ftr-329	155	27	one	one	NUM
ftr-329	155	28	hand	hand	NOUN
ftr-329	155	29	synergies	synergy	NOUN
ftr-329	155	30	of	of	ADP
ftr-329	155	31	combined	combined	ADJ
ftr-329	155	32	ownership	ownership	NOUN
ftr-329	155	33	of	of	ADP
ftr-329	155	34	different	different	ADJ
ftr-329	155	35	productive	productive	ADJ
ftr-329	155	36	activities	activity	NOUN
ftr-329	155	37	,	,	PUNCT
ftr-329	155	38	the	the	DET
ftr-329	155	39	advantages	advantage	NOUN
ftr-329	155	40	of	of	ADP
ftr-329	155	41	vertical	vertical	ADJ
ftr-329	155	42	over	over	ADP
ftr-329	155	43	horizontal	horizontal	ADJ
ftr-329	155	44	integration	integration	NOUN
ftr-329	155	45	,	,	PUNCT
ftr-329	155	46	and	and	CCONJ
ftr-329	155	47	other	other	ADJ
ftr-329	155	48	factors	factor	NOUN
ftr-329	155	49	weighing	weigh	VERB
ftr-329	155	50	in	in	ADP
ftr-329	155	51	favor	favor	NOUN
ftr-329	155	52	of	of	ADP
ftr-329	155	53	combination	combination	NOUN
ftr-329	155	54	,	,	PUNCT
ftr-329	155	55	and	and	CCONJ
ftr-329	155	56	on	on	ADP
ftr-329	155	57	the	the	DET
ftr-329	155	58	other	other	ADJ
ftr-329	155	59	hand	hand	NOUN
ftr-329	155	60	the	the	DET
ftr-329	155	61	advantages	advantage	NOUN
ftr-329	155	62	of	of	ADP
ftr-329	155	63	specialized	specialized	ADJ
ftr-329	155	64	ownership	ownership	NOUN
ftr-329	155	65	of	of	ADP
ftr-329	155	66	specialized	specialized	ADJ
ftr-329	155	67	industries	industry	NOUN
ftr-329	155	68	,	,	PUNCT
ftr-329	155	69	the	the	DET
ftr-329	155	70	limitations	limitation	NOUN
ftr-329	155	71	of	of	ADP
ftr-329	155	72	hierarchical	hierarchical	ADJ
ftr-329	155	73	organizations	organization	NOUN
ftr-329	155	74	to	to	PART
ftr-329	155	75	manage	manage	VERB
ftr-329	155	76	large	large	ADJ
ftr-329	155	77	or	or	CCONJ
ftr-329	155	78	heterogeneous	heterogeneous	ADJ
ftr-329	155	79	sets	set	NOUN
ftr-329	155	80	of	of	ADP
ftr-329	155	81	assets	asset	NOUN
ftr-329	155	82	and	and	CCONJ
ftr-329	155	83	business	business	NOUN
ftr-329	155	84	opportunities	opportunity	NOUN
ftr-329	155	85	,	,	PUNCT
ftr-329	155	86	competitive	competitive	ADJ
ftr-329	155	87	price	price	NOUN
ftr-329	155	88	pressures	pressure	NOUN
ftr-329	155	89	,	,	PUNCT
ftr-329	155	90	and	and	CCONJ
ftr-329	155	91	other	other	ADJ
ftr-329	155	92	factors	factor	NOUN
ftr-329	155	93	weighing	weigh	VERB
ftr-329	155	94	in	in	ADP
ftr-329	155	95	favor	favor	NOUN
ftr-329	155	96	of	of	ADP
ftr-329	155	97	dispersed	disperse	VERB
ftr-329	155	98	ownership.24	ownership.24	NOUN
ftr-329	155	99	if	if	SCONJ
ftr-329	155	100	the	the	DET
ftr-329	155	101	introduction	introduction	NOUN
ftr-329	155	102	of	of	ADP
ftr-329	155	103	taxes	taxis	NOUN
ftr-329	155	104	affects	affect	VERB
ftr-329	155	105	the	the	DET
ftr-329	155	106	tax	tax	NOUN
ftr-329	155	107	burden	burden	NOUN
ftr-329	155	108	on	on	ADP
ftr-329	155	109	prospective	prospective	ADJ
ftr-329	155	110	owners	owner	NOUN
ftr-329	155	111	differently	differently	ADV
ftr-329	155	112	,	,	PUNCT
ftr-329	155	113	then	then	ADV
ftr-329	155	114	tax	tax	NOUN
ftr-329	155	115	considerations	consideration	NOUN
ftr-329	155	116	are	be	AUX
ftr-329	155	117	apt	apt	ADJ
ftr-329	155	118	to	to	PART
ftr-329	155	119	alter	alter	VERB
ftr-329	155	120	this	this	DET
ftr-329	155	121	optimal	optimal	ADJ
ftr-329	155	122	pre	pre	ADJ
ftr-329	155	123	-	-	ADJ
ftr-329	155	124	tax	tax	ADJ
ftr-329	155	125	pattern	pattern	NOUN
ftr-329	155	126	of	of	ADP
ftr-329	155	127	ownership	ownership	NOUN
ftr-329	155	128	,	,	PUNCT
ftr-329	155	129	resulting	result	VERB
ftr-329	155	130	in	in	ADP
ftr-329	155	131	efficiency	efficiency	NOUN
ftr-329	155	132	losses	loss	NOUN
ftr-329	155	133	.	.	PUNCT
ftr-329	156	1	because	because	SCONJ
ftr-329	156	2	,	,	PUNCT
ftr-329	156	3	under	under	ADP
ftr-329	156	4	a	a	DET
ftr-329	156	5	worldwide	worldwide	ADJ
ftr-329	156	6	system	system	NOUN
ftr-329	156	7	,	,	PUNCT
ftr-329	156	8	all	all	DET
ftr-329	156	9	taxpayers	taxpayer	NOUN
ftr-329	156	10	face	face	VERB
ftr-329	156	11	the	the	DET
ftr-329	156	12	same	same	ADJ
ftr-329	156	13	relative	relative	ADJ
ftr-329	156	14	cost	cost	NOUN
ftr-329	156	15	to	to	ADP
ftr-329	156	16	any	any	DET
ftr-329	156	17	investment	investment	NOUN
ftr-329	156	18	,	,	PUNCT
ftr-329	156	19	tax	tax	NOUN
ftr-329	156	20	-	-	PUNCT
ftr-329	156	21	motivated	motivate	VERB
ftr-329	156	22	ownership	ownership	NOUN
ftr-329	156	23	shifts	shift	NOUN
ftr-329	156	24	will	will	AUX
ftr-329	156	25	not	not	PART
ftr-329	156	26	arise.25	arise.25	VERB
ftr-329	156	27	discussion	discussion	NOUN
ftr-329	156	28	here	here	ADV
ftr-329	156	29	is	be	AUX
ftr-329	156	30	confined	confine	VERB
ftr-329	156	31	to	to	ADP
ftr-329	156	32	the	the	DET
ftr-329	156	33	examination	examination	NOUN
ftr-329	156	34	of	of	ADP
ftr-329	156	35	worldwide	worldwide	ADJ
ftr-329	156	36	welfare	welfare	NOUN
ftr-329	156	37	-	-	PUNCT
ftr-329	156	38	maximizing	maximize	VERB
ftr-329	156	39	benchmarks	benchmark	NOUN
ftr-329	156	40	.	.	PUNCT
ftr-329	157	1	22	22	NUM
ftr-329	157	2	.	.	PUNCT
ftr-329	158	1	i	i	PRON
ftr-329	158	2	d.	d.	PROPN
ftr-329	158	3	at	at	ADP
ftr-329	158	4	956	956	NUM
ftr-329	158	5	.	.	PUNCT
ftr-329	158	6	23	23	NUM
ftr-329	158	7	.	.	PUNCT
ftr-329	159	1	i	i	PRON
ftr-329	159	2	d.	d.	PROPN
ftr-329	159	3	(	(	PUNCT
ftr-329	159	4	“	"	PUNCT
ftr-329	159	5	[	[	X
ftr-329	159	6	m]ost	m]ost	X
ftr-329	159	7	fdi	fdi	NOUN
ftr-329	159	8	[	[	X
ftr-329	159	9	(	(	PUNCT
ftr-329	159	10	foreign	foreign	ADJ
ftr-329	159	11	direct	direct	ADJ
ftr-329	159	12	investment	investment	NOUN
ftr-329	159	13	)	)	PUNCT
ftr-329	159	14	]	]	PUNCT
ftr-329	159	15	represents	represent	VERB
ftr-329	159	16	transfers	transfer	NOUN
ftr-329	159	17	of	of	ADP
ftr-329	159	18	control	control	NOUN
ftr-329	159	19	and	and	CCONJ
ftr-329	159	20	ownership	ownership	NOUN
ftr-329	159	21	,	,	PUNCT
ftr-329	159	22	and	and	CCONJ
ftr-329	159	23	need	need	AUX
ftr-329	159	24	not	not	PART
ftr-329	159	25	involve	involve	VERB
ftr-329	159	26	transfers	transfer	NOUN
ftr-329	159	27	of	of	ADP
ftr-329	159	28	net	net	ADJ
ftr-329	159	29	savings	saving	NOUN
ftr-329	159	30	.	.	PUNCT
ftr-329	159	31	”	"	PUNCT
ftr-329	159	32	)	)	PUNCT
ftr-329	159	33	.	.	PUNCT
ftr-329	160	1	24	24	NUM
ftr-329	160	2	.	.	PUNCT
ftr-329	161	1	see	see	VERB
ftr-329	161	2	hines	hine	NOUN
ftr-329	161	3	,	,	PUNCT
ftr-329	161	4	reconsidering	reconsider	VERB
ftr-329	161	5	,	,	PUNCT
ftr-329	161	6	supra	supra	PROPN
ftr-329	161	7	note	note	PROPN
ftr-329	161	8	19	19	NUM
ftr-329	161	9	,	,	PUNCT
ftr-329	161	10	at	at	ADP
ftr-329	161	11	275–77	275–77	NUM
ftr-329	161	12	.	.	PUNCT
ftr-329	162	1	25	25	NUM
ftr-329	162	2	.	.	PUNCT
ftr-329	163	1	i	i	PRON
ftr-329	163	2	d.	d.	PROPN
ftr-329	163	3	at	at	ADP
ftr-329	163	4	276–77	276–77	NUM
ftr-329	163	5	.	.	PUNCT
ftr-329	164	1	66	66	NUM
ftr-329	164	2	florida	florida	PROPN
ftr-329	164	3	tax	tax	NOUN
ftr-329	164	4	review	review	NOUN
ftr-329	164	5	[	[	X
ftr-329	164	6	vol	vol	NOUN
ftr-329	164	7	.	.	PUNCT
ftr-329	164	8	12:2	12:2	NUM
ftr-329	164	9	2	2	NUM
ftr-329	164	10	.	.	PUNCT
ftr-329	164	11	second	second	ADJ
ftr-329	164	12	variation	variation	NOUN
ftr-329	164	13	:	:	PUNCT
ftr-329	164	14	territorial	territorial	ADJ
ftr-329	164	15	taxation	taxation	NOUN
ftr-329	164	16	although	although	SCONJ
ftr-329	164	17	an	an	DET
ftr-329	164	18	unlimited	unlimited	ADJ
ftr-329	164	19	residence	residence	NOUN
ftr-329	164	20	-	-	PUNCT
ftr-329	164	21	based	base	VERB
ftr-329	164	22	ftc	ftc	PROPN
ftr-329	164	23	system	system	NOUN
ftr-329	164	24	eliminates	eliminate	VERB
ftr-329	164	25	capital	capital	NOUN
ftr-329	164	26	location	location	NOUN
ftr-329	164	27	incentives	incentive	NOUN
ftr-329	164	28	,	,	PUNCT
ftr-329	164	29	it	it	PRON
ftr-329	164	30	does	do	AUX
ftr-329	164	31	not	not	PART
ftr-329	164	32	preserve	preserve	VERB
ftr-329	164	33	neutrality	neutrality	NOUN
ftr-329	164	34	along	along	ADP
ftr-329	164	35	a	a	DET
ftr-329	164	36	number	number	NOUN
ftr-329	164	37	of	of	ADP
ftr-329	164	38	other	other	ADJ
ftr-329	164	39	margins	margin	NOUN
ftr-329	164	40	,	,	PUNCT
ftr-329	164	41	including	include	VERB
ftr-329	164	42	uniformity	uniformity	NOUN
ftr-329	164	43	in	in	ADP
ftr-329	164	44	savings	saving	NOUN
ftr-329	164	45	versus	versus	ADP
ftr-329	164	46	consumption	consumption	NOUN
ftr-329	164	47	decisions	decision	NOUN
ftr-329	164	48	,	,	PUNCT
ftr-329	164	49	uniformity	uniformity	NOUN
ftr-329	164	50	in	in	ADP
ftr-329	164	51	ownership	ownership	NOUN
ftr-329	164	52	considerations	consideration	NOUN
ftr-329	164	53	(	(	PUNCT
ftr-329	164	54	in	in	ADP
ftr-329	164	55	the	the	DET
ftr-329	164	56	case	case	NOUN
ftr-329	164	57	of	of	ADP
ftr-329	164	58	a	a	DET
ftr-329	164	59	world	world	NOUN
ftr-329	164	60	of	of	ADP
ftr-329	164	61	mixed	mixed	ADJ
ftr-329	164	62	systems	system	NOUN
ftr-329	164	63	for	for	ADP
ftr-329	164	64	tax	tax	NOUN
ftr-329	164	65	relief	relief	NOUN
ftr-329	164	66	)	)	PUNCT
ftr-329	164	67	,	,	PUNCT
ftr-329	164	68	and	and	CCONJ
ftr-329	164	69	uniformity	uniformity	NOUN
ftr-329	164	70	in	in	ADP
ftr-329	164	71	investor	investor	NOUN
ftr-329	164	72	location	location	NOUN
ftr-329	164	73	;	;	PUNCT
ftr-329	164	74	it	it	PRON
ftr-329	164	75	also	also	ADV
ftr-329	164	76	does	do	AUX
ftr-329	164	77	not	not	PART
ftr-329	164	78	preserve	preserve	VERB
ftr-329	164	79	“	"	PUNCT
ftr-329	164	80	competitive	competitive	ADJ
ftr-329	164	81	neutrality	neutrality	NOUN
ftr-329	164	82	,	,	PUNCT
ftr-329	164	83	”	"	PUNCT
ftr-329	164	84	which	which	PRON
ftr-329	164	85	functions	function	VERB
ftr-329	164	86	less	less	ADJ
ftr-329	164	87	as	as	ADP
ftr-329	164	88	a	a	DET
ftr-329	164	89	genuine	genuine	ADJ
ftr-329	164	90	neutrality	neutrality	NOUN
ftr-329	164	91	benchmark	benchmark	NOUN
ftr-329	164	92	than	than	ADP
ftr-329	164	93	,	,	PUNCT
ftr-329	164	94	arguably	arguably	ADV
ftr-329	164	95	,	,	PUNCT
ftr-329	164	96	as	as	ADP
ftr-329	164	97	a	a	DET
ftr-329	164	98	plea	plea	NOUN
ftr-329	164	99	for	for	ADP
ftr-329	164	100	equal	equal	ADJ
ftr-329	164	101	treatment	treatment	NOUN
ftr-329	164	102	.	.	PUNCT
ftr-329	165	1	when	when	SCONJ
ftr-329	165	2	sensitivity	sensitivity	NOUN
ftr-329	165	3	to	to	ADP
ftr-329	165	4	taxes	taxis	NOUN
ftr-329	165	5	along	along	ADP
ftr-329	165	6	these	these	DET
ftr-329	165	7	margins	margin	NOUN
ftr-329	165	8	is	be	AUX
ftr-329	165	9	large	large	ADJ
ftr-329	165	10	,	,	PUNCT
ftr-329	165	11	distortions	distortion	NOUN
ftr-329	165	12	may	may	AUX
ftr-329	165	13	result	result	VERB
ftr-329	165	14	from	from	ADP
ftr-329	165	15	pursuing	pursue	VERB
ftr-329	165	16	cen	cen	NOUN
ftr-329	165	17	that	that	PRON
ftr-329	165	18	are	be	AUX
ftr-329	165	19	no	no	ADV
ftr-329	165	20	less	less	ADV
ftr-329	165	21	harmful	harmful	ADJ
ftr-329	165	22	than	than	ADP
ftr-329	165	23	distortions	distortion	NOUN
ftr-329	165	24	in	in	ADP
ftr-329	165	25	patterns	pattern	NOUN
ftr-329	165	26	of	of	ADP
ftr-329	165	27	home	home	NOUN
ftr-329	165	28	and	and	CCONJ
ftr-329	165	29	host	host	NOUN
ftr-329	165	30	-	-	PUNCT
ftr-329	165	31	country	country	NOUN
ftr-329	165	32	investment	investment	NOUN
ftr-329	165	33	that	that	PRON
ftr-329	165	34	worldwide	worldwide	ADJ
ftr-329	165	35	taxation	taxation	NOUN
ftr-329	165	36	is	be	AUX
ftr-329	165	37	designed	design	VERB
ftr-329	165	38	to	to	PART
ftr-329	165	39	eliminate	eliminate	VERB
ftr-329	165	40	.	.	PUNCT
ftr-329	166	1	the	the	DET
ftr-329	166	2	other	other	ADJ
ftr-329	166	3	major	major	ADJ
ftr-329	166	4	method	method	NOUN
ftr-329	166	5	of	of	ADP
ftr-329	166	6	double	double	ADJ
ftr-329	166	7	-	-	PUNCT
ftr-329	166	8	tax	tax	NOUN
ftr-329	166	9	relief	relief	NOUN
ftr-329	166	10	,	,	PUNCT
ftr-329	166	11	foreign	foreign	ADJ
ftr-329	166	12	income	income	NOUN
ftr-329	166	13	exemption	exemption	NOUN
ftr-329	166	14	,	,	PUNCT
ftr-329	166	15	or	or	CCONJ
ftr-329	166	16	so	so	ADV
ftr-329	166	17	-	-	PUNCT
ftr-329	166	18	called	call	VERB
ftr-329	166	19	territorial	territorial	ADJ
ftr-329	166	20	taxation	taxation	NOUN
ftr-329	166	21	,	,	PUNCT
ftr-329	166	22	addresses	address	VERB
ftr-329	166	23	these	these	DET
ftr-329	166	24	problems.26	problems.26	NOUN
ftr-329	166	25	under	under	ADP
ftr-329	166	26	a	a	DET
ftr-329	166	27	pure	pure	ADJ
ftr-329	166	28	form	form	NOUN
ftr-329	166	29	of	of	ADP
ftr-329	166	30	territorial	territorial	ADJ
ftr-329	166	31	taxation	taxation	NOUN
ftr-329	166	32	,	,	PUNCT
ftr-329	166	33	states	state	NOUN
ftr-329	166	34	exempt	exempt	VERB
ftr-329	166	35	residents	resident	NOUN
ftr-329	166	36	’	’	PART
ftr-329	166	37	foreignsource	foreignsource	NOUN
ftr-329	166	38	income	income	NOUN
ftr-329	166	39	,	,	PUNCT
ftr-329	166	40	loss	loss	NOUN
ftr-329	166	41	,	,	PUNCT
ftr-329	166	42	and	and	CCONJ
ftr-329	166	43	expense	expense	NOUN
ftr-329	166	44	from	from	ADP
ftr-329	166	45	the	the	DET
ftr-329	166	46	tax	tax	NOUN
ftr-329	166	47	base	base	NOUN
ftr-329	166	48	entirely.27	entirely.27	PROPN
ftr-329	166	49	in	in	ADP
ftr-329	166	50	this	this	DET
ftr-329	166	51	setting	setting	NOUN
ftr-329	166	52	,	,	PUNCT
ftr-329	166	53	double	double	ADJ
ftr-329	166	54	taxation	taxation	NOUN
ftr-329	166	55	is	be	AUX
ftr-329	166	56	eliminated	eliminate	VERB
ftr-329	166	57	because	because	SCONJ
ftr-329	166	58	the	the	DET
ftr-329	166	59	only	only	ADJ
ftr-329	166	60	tax	tax	NOUN
ftr-329	166	61	investors	investor	NOUN
ftr-329	166	62	face	face	VERB
ftr-329	166	63	on	on	ADP
ftr-329	166	64	crossborder	crossborder	NOUN
ftr-329	166	65	investment	investment	NOUN
ftr-329	166	66	is	be	AUX
ftr-329	166	67	foreign	foreign	ADJ
ftr-329	166	68	-	-	PUNCT
ftr-329	166	69	source	source	NOUN
ftr-329	166	70	tax	tax	NOUN
ftr-329	166	71	.	.	PUNCT
ftr-329	167	1	returning	return	VERB
ftr-329	167	2	to	to	ADP
ftr-329	167	3	the	the	DET
ftr-329	167	4	example	example	NOUN
ftr-329	167	5	above	above	ADV
ftr-329	167	6	,	,	PUNCT
ftr-329	167	7	the	the	DET
ftr-329	167	8	resident	resident	NOUN
ftr-329	167	9	of	of	ADP
ftr-329	167	10	state	state	NOUN
ftr-329	167	11	a	a	PRON
ftr-329	167	12	will	will	AUX
ftr-329	167	13	face	face	VERB
ftr-329	167	14	a	a	DET
ftr-329	167	15	25	25	NUM
ftr-329	167	16	percent	percent	NOUN
ftr-329	167	17	rate	rate	NOUN
ftr-329	167	18	of	of	ADP
ftr-329	167	19	tax	tax	NOUN
ftr-329	167	20	if	if	SCONJ
ftr-329	167	21	the	the	DET
ftr-329	167	22	investment	investment	NOUN
ftr-329	167	23	is	be	AUX
ftr-329	167	24	made	make	VERB
ftr-329	167	25	in	in	ADP
ftr-329	167	26	state	state	NOUN
ftr-329	167	27	b	b	PROPN
ftr-329	167	28	,	,	PUNCT
ftr-329	167	29	with	with	ADP
ftr-329	167	30	state	state	NOUN
ftr-329	167	31	a	a	DET
ftr-329	167	32	ceding	cede	VERB
ftr-329	167	33	its	its	PRON
ftr-329	167	34	right	right	NOUN
ftr-329	167	35	to	to	PART
ftr-329	167	36	tax	tax	VERB
ftr-329	167	37	entirely	entirely	ADV
ftr-329	167	38	,	,	PUNCT
ftr-329	167	39	and	and	CCONJ
ftr-329	167	40	a	a	DET
ftr-329	167	41	35	35	NUM
ftr-329	167	42	percent	percent	NOUN
ftr-329	167	43	rate	rate	NOUN
ftr-329	167	44	if	if	SCONJ
ftr-329	167	45	it	it	PRON
ftr-329	167	46	is	be	AUX
ftr-329	167	47	made	make	VERB
ftr-329	167	48	at	at	ADP
ftr-329	167	49	home	home	NOUN
ftr-329	167	50	.	.	PUNCT
ftr-329	168	1	analogously	analogously	ADV
ftr-329	168	2	,	,	PUNCT
ftr-329	168	3	a	a	DET
ftr-329	168	4	resident	resident	NOUN
ftr-329	168	5	of	of	ADP
ftr-329	168	6	state	state	PROPN
ftr-329	168	7	b	b	PROPN
ftr-329	168	8	will	will	AUX
ftr-329	168	9	face	face	VERB
ftr-329	168	10	the	the	DET
ftr-329	168	11	same	same	ADJ
ftr-329	168	12	rates	rate	NOUN
ftr-329	168	13	on	on	ADP
ftr-329	168	14	investment	investment	NOUN
ftr-329	168	15	in	in	ADP
ftr-329	168	16	state	state	NOUN
ftr-329	168	17	a	a	DET
ftr-329	168	18	and	and	CCONJ
ftr-329	168	19	state	state	NOUN
ftr-329	168	20	b	b	PROPN
ftr-329	168	21	that	that	SCONJ
ftr-329	168	22	the	the	DET
ftr-329	168	23	state	state	NOUN
ftr-329	168	24	a	a	DET
ftr-329	168	25	resident	resident	NOUN
ftr-329	168	26	faces	face	VERB
ftr-329	168	27	.	.	PUNCT
ftr-329	169	1	a	a	DET
ftr-329	169	2	world	world	NOUN
ftr-329	169	3	of	of	ADP
ftr-329	169	4	territorial	territorial	ADJ
ftr-329	169	5	systems	system	NOUN
ftr-329	169	6	has	have	VERB
ftr-329	169	7	the	the	DET
ftr-329	169	8	following	follow	VERB
ftr-329	169	9	distinctive	distinctive	ADJ
ftr-329	169	10	properties	property	NOUN
ftr-329	169	11	.	.	PUNCT
ftr-329	170	1	first	first	ADV
ftr-329	170	2	,	,	PUNCT
ftr-329	170	3	the	the	DET
ftr-329	170	4	after	after	ADP
ftr-329	170	5	-	-	PUNCT
ftr-329	170	6	tax	tax	NOUN
ftr-329	170	7	rather	rather	ADV
ftr-329	170	8	than	than	ADP
ftr-329	170	9	the	the	DET
ftr-329	170	10	pre	pre	ADJ
ftr-329	170	11	-	-	ADJ
ftr-329	170	12	tax	tax	ADJ
ftr-329	170	13	rate	rate	NOUN
ftr-329	170	14	is	be	AUX
ftr-329	170	15	the	the	DET
ftr-329	170	16	same	same	ADJ
ftr-329	170	17	everywhere	everywhere	ADV
ftr-329	170	18	,	,	PUNCT
ftr-329	170	19	as	as	SCONJ
ftr-329	170	20	investment	investment	NOUN
ftr-329	170	21	flows	flow	VERB
ftr-329	170	22	out	out	ADP
ftr-329	170	23	of	of	ADP
ftr-329	170	24	low	low	ADJ
ftr-329	170	25	-	-	PUNCT
ftr-329	170	26	return	return	NOUN
ftr-329	170	27	jurisdictions	jurisdiction	NOUN
ftr-329	170	28	and	and	CCONJ
ftr-329	170	29	into	into	ADP
ftr-329	170	30	high	high	ADJ
ftr-329	170	31	-	-	PUNCT
ftr-329	170	32	return	return	NOUN
ftr-329	170	33	ones	one	NOUN
ftr-329	170	34	until	until	ADP
ftr-329	170	35	the	the	DET
ftr-329	170	36	worldwide	worldwide	ADJ
ftr-329	170	37	rate	rate	NOUN
ftr-329	170	38	equalizes.28	equalizes.28	NOUN
ftr-329	170	39	although	although	SCONJ
ftr-329	170	40	capital	capital	NOUN
ftr-329	170	41	is	be	AUX
ftr-329	170	42	not	not	PART
ftr-329	170	43	optimally	optimally	ADV
ftr-329	170	44	allocated	allocate	VERB
ftr-329	170	45	(	(	PUNCT
ftr-329	170	46	since	since	SCONJ
ftr-329	170	47	its	its	PRON
ftr-329	170	48	allocation	allocation	NOUN
ftr-329	170	49	is	be	AUX
ftr-329	170	50	affected	affect	VERB
ftr-329	170	51	by	by	ADP
ftr-329	170	52	tax	tax	NOUN
ftr-329	170	53	considerations	consideration	NOUN
ftr-329	170	54	)	)	PUNCT
ftr-329	170	55	,	,	PUNCT
ftr-329	170	56	there	there	PRON
ftr-329	170	57	is	be	VERB
ftr-329	170	58	a	a	DET
ftr-329	170	59	tradeoff	tradeoff	NOUN
ftr-329	170	60	in	in	SCONJ
ftr-329	170	61	that	that	SCONJ
ftr-329	170	62	the	the	DET
ftr-329	170	63	decision	decision	NOUN
ftr-329	170	64	about	about	ADP
ftr-329	170	65	whether	whether	SCONJ
ftr-329	170	66	to	to	PART
ftr-329	170	67	save	save	VERB
ftr-329	170	68	or	or	CCONJ
ftr-329	170	69	consume	consume	VERB
ftr-329	170	70	,	,	PUNCT
ftr-329	170	71	which	which	PRON
ftr-329	170	72	is	be	AUX
ftr-329	170	73	based	base	VERB
ftr-329	170	74	on	on	ADP
ftr-329	170	75	after	after	ADP
ftr-329	170	76	-	-	PUNCT
ftr-329	170	77	tax	tax	NOUN
ftr-329	170	78	rather	rather	ADV
ftr-329	170	79	than	than	ADP
ftr-329	170	80	pre	pre	ADJ
ftr-329	170	81	-	-	ADJ
ftr-329	170	82	tax	tax	ADJ
ftr-329	170	83	rates	rate	NOUN
ftr-329	170	84	of	of	ADP
ftr-329	170	85	return	return	NOUN
ftr-329	170	86	,	,	PUNCT
ftr-329	170	87	is	be	AUX
ftr-329	170	88	no	no	ADV
ftr-329	170	89	longer	long	ADV
ftr-329	170	90	affected	affect	VERB
ftr-329	170	91	differentially	differentially	ADV
ftr-329	170	92	by	by	ADP
ftr-329	170	93	taxes	taxis	NOUN
ftr-329	170	94	.	.	PUNCT
ftr-329	171	1	this	this	DET
ftr-329	171	2	state	state	NOUN
ftr-329	171	3	of	of	ADP
ftr-329	171	4	affairs	affair	NOUN
ftr-329	171	5	is	be	AUX
ftr-329	171	6	referred	refer	VERB
ftr-329	171	7	to	to	ADP
ftr-329	171	8	as	as	ADP
ftr-329	171	9	“	"	PUNCT
ftr-329	171	10	savings	saving	NOUN
ftr-329	171	11	26	26	NUM
ftr-329	171	12	.	.	PUNCT
ftr-329	172	1	most	most	ADJ
ftr-329	172	2	of	of	ADP
ftr-329	172	3	the	the	DET
ftr-329	172	4	oecd	oecd	PROPN
ftr-329	172	5	member	member	NOUN
ftr-329	172	6	countries	country	NOUN
ftr-329	172	7	tax	tax	VERB
ftr-329	172	8	active	active	ADJ
ftr-329	172	9	foreign	foreign	ADJ
ftr-329	172	10	business	business	NOUN
ftr-329	172	11	earnings	earning	NOUN
ftr-329	172	12	on	on	ADP
ftr-329	172	13	a	a	DET
ftr-329	172	14	basis	basis	NOUN
ftr-329	172	15	closer	close	ADV
ftr-329	172	16	to	to	ADP
ftr-329	172	17	territoriality	territoriality	NOUN
ftr-329	172	18	than	than	ADP
ftr-329	172	19	to	to	ADP
ftr-329	172	20	residence	residence	NOUN
ftr-329	172	21	-	-	PUNCT
ftr-329	172	22	based	base	VERB
ftr-329	172	23	taxation	taxation	NOUN
ftr-329	172	24	.	.	PUNCT
ftr-329	173	1	robert	robert	PROPN
ftr-329	173	2	carroll	carroll	PROPN
ftr-329	173	3	,	,	PUNCT
ftr-329	173	4	the	the	DET
ftr-329	173	5	importance	importance	NOUN
ftr-329	173	6	of	of	ADP
ftr-329	173	7	tax	tax	NOUN
ftr-329	173	8	deferral	deferral	NOUN
ftr-329	173	9	and	and	CCONJ
ftr-329	173	10	a	a	DET
ftr-329	173	11	lower	low	ADJ
ftr-329	173	12	corporate	corporate	ADJ
ftr-329	173	13	tax	tax	NOUN
ftr-329	173	14	rate	rate	NOUN
ftr-329	173	15	,	,	PUNCT
ftr-329	173	16	special	special	ADJ
ftr-329	173	17	report	report	NOUN
ftr-329	173	18	no	no	INTJ
ftr-329	173	19	.	.	NOUN
ftr-329	173	20	174	174	NUM
ftr-329	173	21	,	,	PUNCT
ftr-329	173	22	(	(	PUNCT
ftr-329	173	23	tax	tax	NOUN
ftr-329	173	24	found	find	VERB
ftr-329	173	25	.	.	PUNCT
ftr-329	173	26	,	,	PUNCT
ftr-329	173	27	wash	wash	NOUN
ftr-329	173	28	.	.	PUNCT
ftr-329	174	1	d.c	d.c	PROPN
ftr-329	174	2	.	.	PROPN
ftr-329	174	3	)	)	PUNCT
ftr-329	174	4	,	,	PUNCT
ftr-329	174	5	feb	feb	PROPN
ftr-329	174	6	.	.	PROPN
ftr-329	174	7	2010	2010	NUM
ftr-329	174	8	,	,	PUNCT
ftr-329	174	9	at	at	ADP
ftr-329	174	10	5	5	NUM
ftr-329	174	11	,	,	PUNCT
ftr-329	174	12	http://www.taxfoundation.org/files/sr174.pdf	http://www.taxfoundation.org/files/sr174.pdf	NOUN
ftr-329	174	13	.	.	PUNCT
ftr-329	175	1	27	27	NUM
ftr-329	175	2	.	.	PUNCT
ftr-329	176	1	in	in	ADP
ftr-329	176	2	practice	practice	NOUN
ftr-329	176	3	,	,	PUNCT
ftr-329	176	4	most	most	ADJ
ftr-329	176	5	territorial	territorial	ADJ
ftr-329	176	6	systems	system	NOUN
ftr-329	176	7	adopt	adopt	VERB
ftr-329	176	8	some	some	DET
ftr-329	176	9	worldwide	worldwide	ADJ
ftr-329	176	10	features	feature	NOUN
ftr-329	176	11	(	(	PUNCT
ftr-329	176	12	and	and	CCONJ
ftr-329	176	13	vice	vice	NOUN
ftr-329	176	14	-	-	NOUN
ftr-329	176	15	versa	versa	NOUN
ftr-329	176	16	)	)	PUNCT
ftr-329	176	17	to	to	PART
ftr-329	176	18	prevent	prevent	VERB
ftr-329	176	19	tax	tax	NOUN
ftr-329	176	20	avoidance	avoidance	NOUN
ftr-329	176	21	.	.	PUNCT
ftr-329	177	1	edward	edward	PROPN
ftr-329	177	2	d.	d.	PROPN
ftr-329	177	3	kleinbard	kleinbard	PROPN
ftr-329	177	4	,	,	PUNCT
ftr-329	177	5	the	the	DET
ftr-329	177	6	lessons	lesson	NOUN
ftr-329	177	7	of	of	ADP
ftr-329	177	8	stateless	stateless	NOUN
ftr-329	177	9	income	income	NOUN
ftr-329	177	10	,	,	PUNCT
ftr-329	177	11	tax	tax	PROPN
ftr-329	177	12	l.	l.	PROPN
ftr-329	177	13	rev	rev	PROPN
ftr-329	177	14	.	.	PUNCT
ftr-329	178	1	(	(	PUNCT
ftr-329	178	2	2011	2011	NUM
ftr-329	178	3	)	)	PUNCT
ftr-329	179	1	[	[	X
ftr-329	179	2	hereinafter	hereinafter	NOUN
ftr-329	179	3	kleinbard	kleinbard	NOUN
ftr-329	179	4	,	,	PUNCT
ftr-329	179	5	lessons	lesson	NOUN
ftr-329	179	6	]	]	PUNCT
ftr-329	179	7	.	.	PUNCT
ftr-329	180	1	as	as	ADP
ftr-329	180	2	an	an	DET
ftr-329	180	3	example	example	NOUN
ftr-329	180	4	,	,	PUNCT
ftr-329	180	5	the	the	DET
ftr-329	180	6	opportunity	opportunity	NOUN
ftr-329	180	7	to	to	PART
ftr-329	180	8	shift	shift	VERB
ftr-329	180	9	profits	profit	NOUN
ftr-329	180	10	earned	earn	VERB
ftr-329	180	11	in	in	ADP
ftr-329	180	12	high	high	ADJ
ftr-329	180	13	-	-	PUNCT
ftr-329	180	14	tax	tax	NOUN
ftr-329	180	15	jurisdictions	jurisdiction	NOUN
ftr-329	180	16	to	to	ADP
ftr-329	180	17	low	low	ADJ
ftr-329	180	18	-	-	PUNCT
ftr-329	180	19	tax	tax	NOUN
ftr-329	180	20	jurisdictions	jurisdiction	NOUN
ftr-329	180	21	has	have	AUX
ftr-329	180	22	caused	cause	VERB
ftr-329	180	23	some	some	DET
ftr-329	180	24	territorial	territorial	ADJ
ftr-329	180	25	jurisdictions	jurisdiction	NOUN
ftr-329	180	26	,	,	PUNCT
ftr-329	180	27	such	such	ADJ
ftr-329	180	28	as	as	ADP
ftr-329	180	29	japan	japan	PROPN
ftr-329	180	30	,	,	PUNCT
ftr-329	180	31	to	to	PART
ftr-329	180	32	impose	impose	VERB
ftr-329	180	33	floors	floor	NOUN
ftr-329	180	34	on	on	ADP
ftr-329	180	35	the	the	DET
ftr-329	180	36	rate	rate	NOUN
ftr-329	180	37	applied	apply	VERB
ftr-329	180	38	to	to	ADP
ftr-329	180	39	certain	certain	ADJ
ftr-329	180	40	foreign	foreign	ADJ
ftr-329	180	41	-	-	PUNCT
ftr-329	180	42	source	source	NOUN
ftr-329	180	43	income	income	NOUN
ftr-329	180	44	.	.	PUNCT
ftr-329	181	1	28	28	NUM
ftr-329	181	2	.	.	PUNCT
ftr-329	182	1	knoll	knoll	NOUN
ftr-329	182	2	,	,	PUNCT
ftr-329	182	3	int’l	int’l	NUM
ftr-329	182	4	tax	tax	NOUN
ftr-329	182	5	neutrality	neutrality	NOUN
ftr-329	182	6	,	,	PUNCT
ftr-329	182	7	supra	supra	NOUN
ftr-329	182	8	note	note	NOUN
ftr-329	182	9	1	1	NUM
ftr-329	182	10	,	,	PUNCT
ftr-329	182	11	at	at	ADP
ftr-329	182	12	108–09	108–09	NUM
ftr-329	182	13	.	.	PUNCT
ftr-329	183	1	2012	2012	NUM
ftr-329	183	2	]	]	PUNCT
ftr-329	183	3	tax	tax	NOUN
ftr-329	183	4	neutralities	neutrality	NOUN
ftr-329	183	5	and	and	CCONJ
ftr-329	183	6	tax	tax	NOUN
ftr-329	183	7	amenities	amenity	NOUN
ftr-329	183	8	67	67	NUM
ftr-329	183	9	neutrality”29	neutrality”29	PROPN
ftr-329	183	10	and	and	CCONJ
ftr-329	183	11	,	,	PUNCT
ftr-329	183	12	by	by	ADP
ftr-329	183	13	some	some	DET
ftr-329	183	14	scholars	scholar	NOUN
ftr-329	183	15	,	,	PUNCT
ftr-329	183	16	as	as	ADP
ftr-329	183	17	“	"	PUNCT
ftr-329	183	18	capital	capital	NOUN
ftr-329	183	19	import	import	NOUN
ftr-329	183	20	neutrality	neutrality	NOUN
ftr-329	183	21	”	"	PUNCT
ftr-329	183	22	(	(	PUNCT
ftr-329	183	23	“	"	PUNCT
ftr-329	183	24	cin”).30	cin”).30	PROPN
ftr-329	183	25	second	second	ADJ
ftr-329	183	26	,	,	PUNCT
ftr-329	183	27	universal	universal	ADJ
ftr-329	183	28	territoriality	territoriality	NOUN
ftr-329	183	29	preserves	preserve	VERB
ftr-329	183	30	what	what	PRON
ftr-329	183	31	is	be	AUX
ftr-329	183	32	sometimes	sometimes	ADV
ftr-329	183	33	termed	term	VERB
ftr-329	183	34	competitive	competitive	ADJ
ftr-329	183	35	neutrality	neutrality	NOUN
ftr-329	183	36	,	,	PUNCT
ftr-329	183	37	or	or	CCONJ
ftr-329	183	38	the	the	DET
ftr-329	183	39	idea	idea	NOUN
ftr-329	183	40	that	that	SCONJ
ftr-329	183	41	all	all	DET
ftr-329	183	42	investors	investor	NOUN
ftr-329	183	43	face	face	VERB
ftr-329	183	44	the	the	DET
ftr-329	183	45	same	same	ADJ
ftr-329	183	46	tax	tax	NOUN
ftr-329	183	47	burden	burden	NOUN
ftr-329	183	48	on	on	ADP
ftr-329	183	49	investment	investment	NOUN
ftr-329	183	50	in	in	ADP
ftr-329	183	51	a	a	DET
ftr-329	183	52	given	give	VERB
ftr-329	183	53	source	source	NOUN
ftr-329	183	54	,	,	PUNCT
ftr-329	183	55	regardless	regardless	ADV
ftr-329	183	56	of	of	ADP
ftr-329	183	57	their	their	PRON
ftr-329	183	58	residence	residence	NOUN
ftr-329	183	59	.	.	PUNCT
ftr-329	184	1	perhaps	perhaps	ADV
ftr-329	184	2	unfortunately	unfortunately	ADV
ftr-329	184	3	,	,	PUNCT
ftr-329	184	4	competitive	competitive	ADJ
ftr-329	184	5	neutrality	neutrality	NOUN
ftr-329	184	6	also	also	ADV
ftr-329	184	7	often	often	ADV
ftr-329	184	8	goes	go	VERB
ftr-329	184	9	by	by	ADP
ftr-329	184	10	the	the	DET
ftr-329	184	11	name	name	NOUN
ftr-329	184	12	cin.31	cin.31	NOUN
ftr-329	184	13	although	although	SCONJ
ftr-329	184	14	,	,	PUNCT
ftr-329	184	15	as	as	SCONJ
ftr-329	184	16	explained	explain	VERB
ftr-329	184	17	below	below	ADV
ftr-329	184	18	,	,	PUNCT
ftr-329	184	19	competitive	competitive	ADJ
ftr-329	184	20	neutrality	neutrality	NOUN
ftr-329	184	21	sounds	sound	VERB
ftr-329	184	22	more	more	ADV
ftr-329	184	23	in	in	ADP
ftr-329	184	24	considerations	consideration	NOUN
ftr-329	184	25	of	of	ADP
ftr-329	184	26	equality	equality	NOUN
ftr-329	184	27	than	than	ADP
ftr-329	184	28	welfare	welfare	NOUN
ftr-329	184	29	,	,	PUNCT
ftr-329	184	30	it	it	PRON
ftr-329	184	31	has	have	AUX
ftr-329	184	32	been	be	AUX
ftr-329	184	33	particularly	particularly	ADV
ftr-329	184	34	influential	influential	ADJ
ftr-329	184	35	as	as	ADP
ftr-329	184	36	a	a	DET
ftr-329	184	37	driver	driver	NOUN
ftr-329	184	38	of	of	ADP
ftr-329	184	39	international	international	ADJ
ftr-329	184	40	tax	tax	NOUN
ftr-329	184	41	policy	policy	NOUN
ftr-329	184	42	in	in	ADP
ftr-329	184	43	a	a	DET
ftr-329	184	44	number	number	NOUN
ftr-329	184	45	of	of	ADP
ftr-329	184	46	countries	country	NOUN
ftr-329	184	47	,	,	PUNCT
ftr-329	184	48	including	include	VERB
ftr-329	184	49	the	the	DET
ftr-329	184	50	u.s.32	u.s.32	PROPN
ftr-329	184	51	third	third	ADJ
ftr-329	184	52	,	,	PUNCT
ftr-329	184	53	universal	universal	ADJ
ftr-329	184	54	territorial	territorial	ADJ
ftr-329	184	55	taxation	taxation	NOUN
ftr-329	184	56	,	,	PUNCT
ftr-329	184	57	like	like	ADP
ftr-329	184	58	universal	universal	ADJ
ftr-329	184	59	worldwide	worldwide	ADJ
ftr-329	184	60	taxation	taxation	NOUN
ftr-329	184	61	,	,	PUNCT
ftr-329	184	62	preserves	preserve	VERB
ftr-329	184	63	con	con	PROPN
ftr-329	184	64	,	,	PUNCT
ftr-329	184	65	as	as	SCONJ
ftr-329	184	66	the	the	DET
ftr-329	184	67	after	after	ADP
ftr-329	184	68	-	-	PUNCT
ftr-329	184	69	tax	tax	NOUN
ftr-329	184	70	return	return	NOUN
ftr-329	184	71	to	to	ADP
ftr-329	184	72	the	the	DET
ftr-329	184	73	owner	owner	NOUN
ftr-329	184	74	of	of	ADP
ftr-329	184	75	a	a	DET
ftr-329	184	76	fixed	fix	VERB
ftr-329	184	77	-	-	PUNCT
ftr-329	184	78	base	base	NOUN
ftr-329	184	79	investment	investment	NOUN
ftr-329	184	80	is	be	AUX
ftr-329	184	81	the	the	DET
ftr-329	184	82	same	same	ADJ
ftr-329	184	83	regardless	regardless	ADV
ftr-329	184	84	of	of	ADP
ftr-329	184	85	who	who	PRON
ftr-329	184	86	owns	own	VERB
ftr-329	184	87	it	it	PRON
ftr-329	184	88	.	.	PUNCT
ftr-329	185	1	b.	b.	PROPN
ftr-329	185	2	neutrality	neutrality	PROPN
ftr-329	185	3	tradeoffs	tradeoff	NOUN
ftr-329	185	4	the	the	DET
ftr-329	185	5	framework	framework	NOUN
ftr-329	185	6	of	of	ADP
ftr-329	185	7	international	international	ADJ
ftr-329	185	8	taxation	taxation	NOUN
ftr-329	185	9	and	and	CCONJ
ftr-329	185	10	relief	relief	NOUN
ftr-329	185	11	of	of	ADP
ftr-329	185	12	double	double	ADJ
ftr-329	185	13	taxation	taxation	NOUN
ftr-329	185	14	described	describe	VERB
ftr-329	185	15	above	above	ADV
ftr-329	185	16	has	have	AUX
ftr-329	185	17	set	set	VERB
ftr-329	185	18	the	the	DET
ftr-329	185	19	parameters	parameter	NOUN
ftr-329	185	20	for	for	ADP
ftr-329	185	21	scholarly	scholarly	ADJ
ftr-329	185	22	debate	debate	NOUN
ftr-329	185	23	on	on	ADP
ftr-329	185	24	international	international	ADJ
ftr-329	185	25	tax	tax	NOUN
ftr-329	185	26	neutrality	neutrality	NOUN
ftr-329	185	27	.	.	PUNCT
ftr-329	186	1	this	this	DET
ftr-329	186	2	subpart	subpart	NOUN
ftr-329	186	3	provides	provide	VERB
ftr-329	186	4	an	an	DET
ftr-329	186	5	overview	overview	NOUN
ftr-329	186	6	of	of	ADP
ftr-329	186	7	the	the	DET
ftr-329	186	8	tradeoffs	tradeoff	NOUN
ftr-329	186	9	that	that	PRON
ftr-329	186	10	the	the	DET
ftr-329	186	11	various	various	ADJ
ftr-329	186	12	neutrality	neutrality	NOUN
ftr-329	186	13	benchmarks	benchmark	NOUN
ftr-329	186	14	present	present	ADJ
ftr-329	186	15	and	and	CCONJ
ftr-329	186	16	canvasses	canvass	VERB
ftr-329	186	17	some	some	PRON
ftr-329	186	18	of	of	ADP
ftr-329	186	19	the	the	DET
ftr-329	186	20	recent	recent	ADJ
ftr-329	186	21	literature	literature	NOUN
ftr-329	186	22	on	on	ADP
ftr-329	186	23	international	international	ADJ
ftr-329	186	24	tax	tax	NOUN
ftr-329	186	25	neutrality	neutrality	NOUN
ftr-329	186	26	.	.	PUNCT
ftr-329	187	1	1	1	X
ftr-329	187	2	.	.	X
ftr-329	187	3	homogeneous	homogeneous	ADJ
ftr-329	187	4	systems	system	NOUN
ftr-329	187	5	the	the	DET
ftr-329	187	6	efficiency	efficiency	NOUN
ftr-329	187	7	question	question	NOUN
ftr-329	187	8	in	in	ADP
ftr-329	187	9	evaluating	evaluate	VERB
ftr-329	187	10	any	any	DET
ftr-329	187	11	proposed	propose	VERB
ftr-329	187	12	tax	tax	NOUN
ftr-329	187	13	system	system	NOUN
ftr-329	187	14	is	be	AUX
ftr-329	187	15	which	which	PRON
ftr-329	187	16	of	of	ADP
ftr-329	187	17	the	the	DET
ftr-329	187	18	available	available	ADJ
ftr-329	187	19	arrangements	arrangement	NOUN
ftr-329	187	20	minimizes	minimize	VERB
ftr-329	187	21	total	total	ADJ
ftr-329	187	22	deadweight	deadweight	NOUN
ftr-329	187	23	loss	loss	NOUN
ftr-329	187	24	for	for	ADP
ftr-329	187	25	the	the	DET
ftr-329	187	26	relevant	relevant	ADJ
ftr-329	187	27	population.33	population.33	NOUN
ftr-329	187	28	here	here	ADV
ftr-329	187	29	,	,	PUNCT
ftr-329	187	30	the	the	DET
ftr-329	187	31	relevant	relevant	ADJ
ftr-329	187	32	population	population	NOUN
ftr-329	187	33	is	be	AUX
ftr-329	187	34	assumed	assume	VERB
ftr-329	187	35	to	to	PART
ftr-329	187	36	be	be	AUX
ftr-329	187	37	countries	country	NOUN
ftr-329	187	38	worldwide	worldwide	ADV
ftr-329	187	39	,	,	PUNCT
ftr-329	187	40	though	though	SCONJ
ftr-329	187	41	in	in	ADP
ftr-329	187	42	some	some	DET
ftr-329	187	43	analyses	analysis	NOUN
ftr-329	187	44	it	it	PRON
ftr-329	187	45	is	be	AUX
ftr-329	187	46	the	the	DET
ftr-329	187	47	individual	individual	ADJ
ftr-329	187	48	country.34	country.34	NOUN
ftr-329	187	49	most	most	ADJ
ftr-329	187	50	scholars	scholar	NOUN
ftr-329	187	51	have	have	AUX
ftr-329	187	52	agreed	agree	VERB
ftr-329	187	53	that	that	SCONJ
ftr-329	187	54	in	in	ADP
ftr-329	187	55	the	the	DET
ftr-329	187	56	comparison	comparison	NOUN
ftr-329	187	57	of	of	ADP
ftr-329	187	58	worlds	world	NOUN
ftr-329	187	59	consisting	consist	VERB
ftr-329	187	60	solely	solely	ADV
ftr-329	187	61	of	of	ADP
ftr-329	187	62	pure	pure	ADJ
ftr-329	187	63	versions	version	NOUN
ftr-329	187	64	of	of	ADP
ftr-329	187	65	either	either	CCONJ
ftr-329	187	66	territorial	territorial	ADJ
ftr-329	187	67	or	or	CCONJ
ftr-329	187	68	worldwide	worldwide	ADJ
ftr-329	187	69	systems	system	NOUN
ftr-329	187	70	,	,	PUNCT
ftr-329	187	71	the	the	DET
ftr-329	187	72	latter	latter	ADJ
ftr-329	187	73	is	be	AUX
ftr-329	187	74	29	29	NUM
ftr-329	187	75	.	.	PUNCT
ftr-329	188	1	i	i	PRON
ftr-329	188	2	d.	d.	PROPN
ftr-329	188	3	30	30	NUM
ftr-329	188	4	.	.	PUNCT
ftr-329	189	1	i	i	PRON
ftr-329	189	2	d.	d.	PROPN
ftr-329	189	3	31	31	NUM
ftr-329	189	4	.	.	PUNCT
ftr-329	190	1	peggy	peggy	PROPN
ftr-329	190	2	b.	b.	PROPN
ftr-329	190	3	richman	richman	PROPN
ftr-329	190	4	,	,	PUNCT
ftr-329	190	5	taxation	taxation	NOUN
ftr-329	190	6	of	of	ADP
ftr-329	190	7	foreign	foreign	ADJ
ftr-329	190	8	investment	investment	NOUN
ftr-329	190	9	income	income	NOUN
ftr-329	190	10	:	:	PUNCT
ftr-329	190	11	an	an	DET
ftr-329	190	12	economic	economic	ADJ
ftr-329	190	13	analysis	analysis	NOUN
ftr-329	190	14	8	8	NUM
ftr-329	190	15	(	(	PUNCT
ftr-329	190	16	1963	1963	NUM
ftr-329	190	17	)	)	PUNCT
ftr-329	191	1	[	[	X
ftr-329	191	2	hereinafter	hereinafter	NOUN
ftr-329	191	3	richman	richman	NOUN
ftr-329	191	4	,	,	PUNCT
ftr-329	191	5	foreign	foreign	ADJ
ftr-329	191	6	investment	investment	NOUN
ftr-329	191	7	]	]	X
ftr-329	191	8	;	;	PUNCT
ftr-329	191	9	knoll	knoll	NOUN
ftr-329	191	10	,	,	PUNCT
ftr-329	191	11	int’l	int’l	NUM
ftr-329	191	12	tax	tax	NOUN
ftr-329	191	13	neutrality	neutrality	NOUN
ftr-329	191	14	,	,	PUNCT
ftr-329	191	15	supra	supra	NOUN
ftr-329	191	16	note	note	NOUN
ftr-329	191	17	1	1	NUM
ftr-329	191	18	,	,	PUNCT
ftr-329	191	19	at	at	ADP
ftr-329	191	20	110–11	110–11	PROPN
ftr-329	191	21	.	.	PUNCT
ftr-329	191	22	knoll	knoll	NOUN
ftr-329	191	23	notes	note	VERB
ftr-329	191	24	that	that	SCONJ
ftr-329	191	25	lawyers	lawyer	NOUN
ftr-329	191	26	have	have	AUX
ftr-329	191	27	tended	tend	VERB
ftr-329	191	28	to	to	PART
ftr-329	191	29	interpret	interpret	VERB
ftr-329	191	30	cin	cin	PROPN
ftr-329	191	31	as	as	ADP
ftr-329	191	32	a	a	DET
ftr-329	191	33	competitiveness	competitiveness	NOUN
ftr-329	191	34	benchmark	benchmark	NOUN
ftr-329	191	35	(	(	PUNCT
ftr-329	191	36	explained	explain	VERB
ftr-329	191	37	in	in	ADP
ftr-329	191	38	the	the	DET
ftr-329	191	39	text	text	NOUN
ftr-329	191	40	below	below	ADP
ftr-329	191	41	)	)	PUNCT
ftr-329	191	42	,	,	PUNCT
ftr-329	191	43	while	while	SCONJ
ftr-329	191	44	economists	economist	NOUN
ftr-329	191	45	have	have	AUX
ftr-329	191	46	interpreted	interpret	VERB
ftr-329	191	47	it	it	PRON
ftr-329	191	48	as	as	ADP
ftr-329	191	49	a	a	DET
ftr-329	191	50	savings	saving	NOUN
ftr-329	191	51	benchmark	benchmark	NOUN
ftr-329	191	52	,	,	PUNCT
ftr-329	191	53	and	and	CCONJ
ftr-329	191	54	that	that	SCONJ
ftr-329	191	55	the	the	DET
ftr-329	191	56	two	two	NUM
ftr-329	191	57	groups	group	NOUN
ftr-329	191	58	have	have	AUX
ftr-329	191	59	not	not	PART
ftr-329	191	60	always	always	ADV
ftr-329	191	61	recognized	recognize	VERB
ftr-329	191	62	they	they	PRON
ftr-329	191	63	are	be	AUX
ftr-329	191	64	talking	talk	VERB
ftr-329	191	65	about	about	ADP
ftr-329	191	66	different	different	ADJ
ftr-329	191	67	benchmarks	benchmark	NOUN
ftr-329	191	68	in	in	ADP
ftr-329	191	69	using	use	VERB
ftr-329	191	70	the	the	DET
ftr-329	191	71	term	term	NOUN
ftr-329	191	72	“	"	PUNCT
ftr-329	191	73	cin	cin	PROPN
ftr-329	191	74	.	.	PUNCT
ftr-329	191	75	”	"	PUNCT
ftr-329	192	1	32	32	NUM
ftr-329	192	2	.	.	PUNCT
ftr-329	193	1	edward	edward	PROPN
ftr-329	193	2	d.	d.	PROPN
ftr-329	193	3	kleinbard	kleinbard	PROPN
ftr-329	193	4	,	,	PUNCT
ftr-329	193	5	stateless	stateless	NOUN
ftr-329	193	6	income	income	NOUN
ftr-329	193	7	,	,	PUNCT
ftr-329	193	8	11	11	NUM
ftr-329	193	9	fla	fla	NOUN
ftr-329	193	10	.	.	PUNCT
ftr-329	194	1	tax	tax	PROPN
ftr-329	194	2	rev	rev	PROPN
ftr-329	194	3	.	.	PROPN
ftr-329	194	4	699	699	NUM
ftr-329	194	5	,	,	PUNCT
ftr-329	194	6	730	730	NUM
ftr-329	194	7	(	(	PUNCT
ftr-329	194	8	2011	2011	NUM
ftr-329	194	9	)	)	PUNCT
ftr-329	195	1	[	[	X
ftr-329	195	2	hereinafter	hereinafter	NOUN
ftr-329	195	3	kleinbard	kleinbard	NOUN
ftr-329	195	4	,	,	PUNCT
ftr-329	195	5	stateless	stateless	NOUN
ftr-329	195	6	income	income	NOUN
ftr-329	195	7	]	]	X
ftr-329	195	8	.	.	PUNCT
ftr-329	196	1	33	33	NUM
ftr-329	196	2	.	.	PUNCT
ftr-329	197	1	daniel	daniel	PROPN
ftr-329	197	2	shaviro	shaviro	PROPN
ftr-329	197	3	,	,	PUNCT
ftr-329	197	4	why	why	SCONJ
ftr-329	197	5	worldwide	worldwide	ADJ
ftr-329	197	6	welfare	welfare	NOUN
ftr-329	197	7	as	as	ADP
ftr-329	197	8	a	a	DET
ftr-329	197	9	normative	normative	ADJ
ftr-329	197	10	standard	standard	NOUN
ftr-329	197	11	in	in	ADP
ftr-329	197	12	u.s	u.s	PROPN
ftr-329	197	13	.	.	PROPN
ftr-329	197	14	tax	tax	NOUN
ftr-329	197	15	policy	policy	NOUN
ftr-329	197	16	?	?	PUNCT
ftr-329	197	17	,	,	PUNCT
ftr-329	197	18	60	60	NUM
ftr-329	197	19	tax	tax	NOUN
ftr-329	197	20	l.	l.	PROPN
ftr-329	197	21	rev	rev	PROPN
ftr-329	197	22	.	.	PROPN
ftr-329	197	23	155	155	NUM
ftr-329	197	24	,	,	PUNCT
ftr-329	197	25	155–57	155–57	NUM
ftr-329	197	26	(	(	PUNCT
ftr-329	197	27	2007	2007	NUM
ftr-329	197	28	)	)	PUNCT
ftr-329	198	1	[	[	X
ftr-329	198	2	hereinafter	hereinafter	NOUN
ftr-329	198	3	shaviro	shaviro	NOUN
ftr-329	198	4	,	,	PUNCT
ftr-329	198	5	worldwide	worldwide	ADJ
ftr-329	198	6	welfare	welfare	NOUN
ftr-329	198	7	]	]	PUNCT
ftr-329	198	8	.	.	PUNCT
ftr-329	199	1	34	34	NUM
ftr-329	199	2	.	.	PUNCT
ftr-329	199	3	see	see	VERB
ftr-329	199	4	i	i	PRON
ftr-329	199	5	d.	d.	PROPN
ftr-329	199	6	at	at	ADP
ftr-329	199	7	157	157	NUM
ftr-329	199	8	.	.	PUNCT
ftr-329	200	1	68	68	NUM
ftr-329	200	2	florida	florida	PROPN
ftr-329	200	3	tax	tax	NOUN
ftr-329	200	4	review	review	NOUN
ftr-329	200	5	[	[	X
ftr-329	200	6	vol	vol	NOUN
ftr-329	200	7	.	.	PUNCT
ftr-329	200	8	12:2	12:2	NUM
ftr-329	200	9	superior	superior	ADJ
ftr-329	200	10	in	in	ADP
ftr-329	200	11	promoting	promote	VERB
ftr-329	200	12	worldwide	worldwide	ADJ
ftr-329	200	13	welfare.35	welfare.35	NOUN
ftr-329	200	14	another	another	DET
ftr-329	200	15	way	way	NOUN
ftr-329	200	16	of	of	ADP
ftr-329	200	17	stating	state	VERB
ftr-329	200	18	the	the	DET
ftr-329	200	19	point	point	NOUN
ftr-329	200	20	is	be	AUX
ftr-329	200	21	that	that	SCONJ
ftr-329	200	22	it	it	PRON
ftr-329	200	23	is	be	AUX
ftr-329	200	24	believed	believe	VERB
ftr-329	200	25	that	that	SCONJ
ftr-329	200	26	promoting	promote	VERB
ftr-329	200	27	production	production	NOUN
ftr-329	200	28	neutrality	neutrality	NOUN
ftr-329	200	29	—	—	PUNCT
ftr-329	200	30	again	again	ADV
ftr-329	200	31	,	,	PUNCT
ftr-329	200	32	in	in	ADP
ftr-329	200	33	the	the	DET
ftr-329	200	34	context	context	NOUN
ftr-329	200	35	of	of	ADP
ftr-329	200	36	the	the	DET
ftr-329	200	37	comparison	comparison	NOUN
ftr-329	200	38	of	of	ADP
ftr-329	200	39	pure	pure	ADJ
ftr-329	200	40	systems	system	NOUN
ftr-329	200	41	—	—	PUNCT
ftr-329	200	42	and	and	CCONJ
ftr-329	200	43	accepting	accept	VERB
ftr-329	200	44	the	the	DET
ftr-329	200	45	associated	associated	ADJ
ftr-329	200	46	savings	saving	NOUN
ftr-329	200	47	,	,	PUNCT
ftr-329	200	48	competitive	competitive	ADJ
ftr-329	200	49	and	and	CCONJ
ftr-329	200	50	investor	investor	NOUN
ftr-329	200	51	location	location	NOUN
ftr-329	200	52	distortions	distortion	NOUN
ftr-329	200	53	produces	produce	VERB
ftr-329	200	54	less	less	ADJ
ftr-329	200	55	deadweight	deadweight	ADJ
ftr-329	200	56	loss	loss	NOUN
ftr-329	200	57	than	than	ADP
ftr-329	200	58	the	the	DET
ftr-329	200	59	converse	converse	NOUN
ftr-329	200	60	.	.	PUNCT
ftr-329	201	1	within	within	ADP
ftr-329	201	2	the	the	DET
ftr-329	201	3	parameters	parameter	NOUN
ftr-329	201	4	of	of	ADP
ftr-329	201	5	the	the	DET
ftr-329	201	6	standard	standard	ADJ
ftr-329	201	7	analysis	analysis	NOUN
ftr-329	201	8	,	,	PUNCT
ftr-329	201	9	this	this	DET
ftr-329	201	10	conclusion	conclusion	NOUN
ftr-329	201	11	appears	appear	VERB
ftr-329	201	12	to	to	PART
ftr-329	201	13	be	be	AUX
ftr-329	201	14	well	well	ADV
ftr-329	201	15	founded	found	VERB
ftr-329	201	16	.	.	PUNCT
ftr-329	202	1	first	first	ADV
ftr-329	202	2	,	,	PUNCT
ftr-329	202	3	consider	consider	VERB
ftr-329	202	4	tax	tax	NOUN
ftr-329	202	5	-	-	PUNCT
ftr-329	202	6	induced	induce	VERB
ftr-329	202	7	locational	locational	ADJ
ftr-329	202	8	shifts	shift	NOUN
ftr-329	202	9	.	.	PUNCT
ftr-329	203	1	under	under	ADP
ftr-329	203	2	the	the	DET
ftr-329	203	3	stylized	stylize	VERB
ftr-329	203	4	assumptions	assumption	NOUN
ftr-329	203	5	here	here	ADV
ftr-329	203	6	,	,	PUNCT
ftr-329	203	7	the	the	DET
ftr-329	203	8	failure	failure	NOUN
ftr-329	203	9	to	to	PART
ftr-329	203	10	preserve	preserve	VERB
ftr-329	203	11	locational	locational	ADJ
ftr-329	203	12	neutrality	neutrality	NOUN
ftr-329	203	13	of	of	ADP
ftr-329	203	14	capital	capital	NOUN
ftr-329	203	15	owners	owner	NOUN
ftr-329	203	16	under	under	ADP
ftr-329	203	17	worldwide	worldwide	ADJ
ftr-329	203	18	systems	system	NOUN
ftr-329	203	19	would	would	AUX
ftr-329	203	20	not	not	PART
ftr-329	203	21	seem	seem	VERB
ftr-329	203	22	to	to	ADP
ftr-329	203	23	merit	merit	NOUN
ftr-329	203	24	concern	concern	NOUN
ftr-329	203	25	,	,	PUNCT
ftr-329	203	26	since	since	SCONJ
ftr-329	203	27	the	the	DET
ftr-329	203	28	location	location	NOUN
ftr-329	203	29	of	of	ADP
ftr-329	203	30	the	the	DET
ftr-329	203	31	owner	owner	NOUN
ftr-329	203	32	ought	ought	AUX
ftr-329	203	33	to	to	PART
ftr-329	203	34	have	have	VERB
ftr-329	203	35	little	little	ADJ
ftr-329	203	36	impact	impact	NOUN
ftr-329	203	37	on	on	ADP
ftr-329	203	38	worldwide	worldwide	ADJ
ftr-329	203	39	productivity	productivity	NOUN
ftr-329	203	40	.	.	PUNCT
ftr-329	204	1	thus	thus	ADV
ftr-329	204	2	,	,	PUNCT
ftr-329	204	3	suppose	suppose	VERB
ftr-329	204	4	that	that	SCONJ
ftr-329	204	5	the	the	DET
ftr-329	204	6	quantity	quantity	NOUN
ftr-329	204	7	of	of	ADP
ftr-329	204	8	investment	investment	NOUN
ftr-329	204	9	capital	capital	NOUN
ftr-329	204	10	and	and	CCONJ
ftr-329	204	11	the	the	DET
ftr-329	204	12	identity	identity	NOUN
ftr-329	204	13	of	of	ADP
ftr-329	204	14	its	its	PRON
ftr-329	204	15	owners	owner	NOUN
ftr-329	204	16	are	be	AUX
ftr-329	204	17	fixed	fix	VERB
ftr-329	204	18	,	,	PUNCT
ftr-329	204	19	so	so	SCONJ
ftr-329	204	20	that	that	SCONJ
ftr-329	204	21	the	the	DET
ftr-329	204	22	sole	sole	ADJ
ftr-329	204	23	tax	tax	NOUN
ftr-329	204	24	-	-	PUNCT
ftr-329	204	25	based	base	VERB
ftr-329	204	26	incentive	incentive	NOUN
ftr-329	204	27	that	that	PRON
ftr-329	204	28	arises	arise	VERB
ftr-329	204	29	under	under	ADP
ftr-329	204	30	a	a	DET
ftr-329	204	31	pure	pure	ADJ
ftr-329	204	32	worldwide	worldwide	ADJ
ftr-329	204	33	system	system	NOUN
ftr-329	204	34	is	be	AUX
ftr-329	204	35	for	for	SCONJ
ftr-329	204	36	an	an	DET
ftr-329	204	37	owner	owner	NOUN
ftr-329	204	38	in	in	ADP
ftr-329	204	39	a	a	DET
ftr-329	204	40	high	high	ADJ
ftr-329	204	41	-	-	PUNCT
ftr-329	204	42	tax	tax	NOUN
ftr-329	204	43	jurisdiction	jurisdiction	NOUN
ftr-329	204	44	to	to	PART
ftr-329	204	45	move	move	VERB
ftr-329	204	46	to	to	ADP
ftr-329	204	47	a	a	DET
ftr-329	204	48	low	low	ADJ
ftr-329	204	49	-	-	PUNCT
ftr-329	204	50	tax	tax	NOUN
ftr-329	204	51	jurisdiction	jurisdiction	NOUN
ftr-329	204	52	,	,	PUNCT
ftr-329	204	53	leaving	leave	VERB
ftr-329	204	54	capital	capital	NOUN
ftr-329	204	55	where	where	SCONJ
ftr-329	204	56	it	it	PRON
ftr-329	204	57	is	be	AUX
ftr-329	204	58	.	.	PUNCT
ftr-329	205	1	the	the	DET
ftr-329	205	2	owner	owner	NOUN
ftr-329	205	3	then	then	ADV
ftr-329	205	4	would	would	AUX
ftr-329	205	5	enjoy	enjoy	VERB
ftr-329	205	6	the	the	DET
ftr-329	205	7	low	low	ADJ
ftr-329	205	8	-	-	PUNCT
ftr-329	205	9	tax	tax	NOUN
ftr-329	205	10	jurisdiction	jurisdiction	NOUN
ftr-329	205	11	’s	’s	PART
ftr-329	205	12	crediting	crediting	NOUN
ftr-329	205	13	of	of	ADP
ftr-329	205	14	foreign	foreign	ADJ
ftr-329	205	15	tax	tax	NOUN
ftr-329	205	16	paid	pay	VERB
ftr-329	205	17	in	in	ADP
ftr-329	205	18	excess	excess	NOUN
ftr-329	205	19	of	of	ADP
ftr-329	205	20	source	source	NOUN
ftr-329	205	21	tax	tax	NOUN
ftr-329	205	22	due	due	ADJ
ftr-329	205	23	when	when	SCONJ
ftr-329	205	24	it	it	PRON
ftr-329	205	25	makes	make	VERB
ftr-329	205	26	economic	economic	ADJ
ftr-329	205	27	sense	sense	NOUN
ftr-329	205	28	to	to	PART
ftr-329	205	29	locate	locate	VERB
ftr-329	205	30	the	the	DET
ftr-329	205	31	investment	investment	NOUN
ftr-329	205	32	in	in	ADP
ftr-329	205	33	the	the	DET
ftr-329	205	34	higher	high	ADJ
ftr-329	205	35	-	-	PUNCT
ftr-329	205	36	tax	tax	NOUN
ftr-329	205	37	jurisdiction	jurisdiction	NOUN
ftr-329	205	38	.	.	PUNCT
ftr-329	206	1	as	as	ADP
ftr-329	206	2	a	a	DET
ftr-329	206	3	result	result	NOUN
ftr-329	206	4	,	,	PUNCT
ftr-329	206	5	total	total	ADJ
ftr-329	206	6	worldwide	worldwide	ADJ
ftr-329	206	7	output	output	NOUN
ftr-329	206	8	would	would	AUX
ftr-329	206	9	continue	continue	VERB
ftr-329	206	10	to	to	PART
ftr-329	206	11	be	be	AUX
ftr-329	206	12	maximized	maximize	VERB
ftr-329	206	13	despite	despite	SCONJ
ftr-329	206	14	the	the	DET
ftr-329	206	15	tax	tax	NOUN
ftr-329	206	16	-	-	PUNCT
ftr-329	206	17	induced	induce	VERB
ftr-329	206	18	decision	decision	NOUN
ftr-329	206	19	to	to	PART
ftr-329	206	20	change	change	VERB
ftr-329	206	21	the	the	DET
ftr-329	206	22	residence	residence	NOUN
ftr-329	206	23	of	of	ADP
ftr-329	206	24	the	the	DET
ftr-329	206	25	owner	owner	NOUN
ftr-329	206	26	.	.	PUNCT
ftr-329	207	1	under	under	ADP
ftr-329	207	2	these	these	DET
ftr-329	207	3	circumstances	circumstance	NOUN
ftr-329	207	4	,	,	PUNCT
ftr-329	207	5	it	it	PRON
ftr-329	207	6	is	be	AUX
ftr-329	207	7	unclear	unclear	ADJ
ftr-329	207	8	what	what	DET
ftr-329	207	9	inefficiency	inefficiency	NOUN
ftr-329	207	10	arises	arise	VERB
ftr-329	207	11	.	.	PUNCT
ftr-329	208	1	rather	rather	ADV
ftr-329	208	2	,	,	PUNCT
ftr-329	208	3	the	the	DET
ftr-329	208	4	effects	effect	NOUN
ftr-329	208	5	,	,	PUNCT
ftr-329	208	6	if	if	SCONJ
ftr-329	208	7	any	any	PRON
ftr-329	208	8	,	,	PUNCT
ftr-329	208	9	will	will	AUX
ftr-329	208	10	be	be	AUX
ftr-329	208	11	distributive	distributive	ADJ
ftr-329	208	12	and	and	CCONJ
ftr-329	208	13	on	on	ADP
ftr-329	208	14	administrative	administrative	ADJ
ftr-329	208	15	costs	cost	NOUN
ftr-329	208	16	,	,	PUNCT
ftr-329	208	17	as	as	SCONJ
ftr-329	208	18	tax	tax	NOUN
ftr-329	208	19	revenues	revenue	NOUN
ftr-329	208	20	will	will	AUX
ftr-329	208	21	be	be	AUX
ftr-329	208	22	eroded	erode	VERB
ftr-329	208	23	in	in	ADP
ftr-329	208	24	low	low	ADJ
ftr-329	208	25	-	-	PUNCT
ftr-329	208	26	tax	tax	NOUN
ftr-329	208	27	source	source	NOUN
ftr-329	208	28	jurisdictions	jurisdiction	NOUN
ftr-329	208	29	while	while	SCONJ
ftr-329	208	30	administrative	administrative	ADJ
ftr-329	208	31	costs	cost	NOUN
ftr-329	208	32	will	will	AUX
ftr-329	208	33	be	be	AUX
ftr-329	208	34	shifted	shift	VERB
ftr-329	208	35	to	to	ADP
ftr-329	208	36	them	they	PRON
ftr-329	208	37	.	.	PUNCT
ftr-329	209	1	these	these	DET
ftr-329	209	2	considerations	consideration	NOUN
ftr-329	209	3	become	become	VERB
ftr-329	209	4	somewhat	somewhat	ADV
ftr-329	209	5	less	less	ADV
ftr-329	209	6	decisive	decisive	ADJ
ftr-329	209	7	if	if	SCONJ
ftr-329	209	8	one	one	PRON
ftr-329	209	9	relaxes	relax	VERB
ftr-329	209	10	the	the	DET
ftr-329	209	11	unrealistic	unrealistic	ADJ
ftr-329	209	12	assumption	assumption	NOUN
ftr-329	209	13	that	that	SCONJ
ftr-329	209	14	the	the	DET
ftr-329	209	15	quantity	quantity	NOUN
ftr-329	209	16	of	of	ADP
ftr-329	209	17	capital	capital	NOUN
ftr-329	209	18	available	available	ADJ
ftr-329	209	19	for	for	ADP
ftr-329	209	20	investment	investment	NOUN
ftr-329	209	21	is	be	AUX
ftr-329	209	22	fixed	fix	VERB
ftr-329	209	23	.	.	PUNCT
ftr-329	210	1	treating	treat	VERB
ftr-329	210	2	this	this	DET
ftr-329	210	3	margin	margin	NOUN
ftr-329	210	4	as	as	ADP
ftr-329	210	5	somewhat	somewhat	ADV
ftr-329	210	6	tax	tax	NOUN
ftr-329	210	7	-	-	PUNCT
ftr-329	210	8	elastic	elastic	ADJ
ftr-329	210	9	,	,	PUNCT
ftr-329	210	10	the	the	DET
ftr-329	210	11	fact	fact	NOUN
ftr-329	210	12	that	that	SCONJ
ftr-329	210	13	worldwide	worldwide	ADJ
ftr-329	210	14	systems	system	NOUN
ftr-329	210	15	preserve	preserve	VERB
ftr-329	210	16	production	production	NOUN
ftr-329	210	17	neutrality	neutrality	NOUN
ftr-329	210	18	must	must	AUX
ftr-329	210	19	be	be	AUX
ftr-329	210	20	weighed	weigh	VERB
ftr-329	210	21	against	against	ADP
ftr-329	210	22	the	the	DET
ftr-329	210	23	fact	fact	NOUN
ftr-329	210	24	that	that	SCONJ
ftr-329	210	25	they	they	PRON
ftr-329	210	26	do	do	AUX
ftr-329	210	27	not	not	PART
ftr-329	210	28	preserve	preserve	VERB
ftr-329	210	29	savings	saving	NOUN
ftr-329	210	30	neutrality.36	neutrality.36	NOUN
ftr-329	210	31	if	if	SCONJ
ftr-329	210	32	one	one	NUM
ftr-329	210	33	assumes	assume	VERB
ftr-329	210	34	there	there	PRON
ftr-329	210	35	is	be	VERB
ftr-329	210	36	a	a	DET
ftr-329	210	37	single	single	ADJ
ftr-329	210	38	,	,	PUNCT
ftr-329	210	39	optimal	optimal	ADJ
ftr-329	210	40	worldwide	worldwide	ADJ
ftr-329	210	41	rate	rate	NOUN
ftr-329	210	42	of	of	ADP
ftr-329	210	43	return	return	NOUN
ftr-329	210	44	to	to	ADP
ftr-329	210	45	savings	saving	NOUN
ftr-329	210	46	that	that	PRON
ftr-329	210	47	is	be	AUX
ftr-329	210	48	approximated	approximate	VERB
ftr-329	210	49	by	by	ADP
ftr-329	210	50	the	the	DET
ftr-329	210	51	weighted	weighted	ADJ
ftr-329	210	52	after	after	ADP
ftr-329	210	53	-	-	PUNCT
ftr-329	210	54	tax	tax	NOUN
ftr-329	210	55	return	return	NOUN
ftr-329	210	56	across	across	ADP
ftr-329	210	57	all	all	DET
ftr-329	210	58	jurisdictions	jurisdiction	NOUN
ftr-329	210	59	,	,	PUNCT
ftr-329	210	60	then	then	ADV
ftr-329	210	61	worldwide	worldwide	ADV
ftr-329	210	62	taxation	taxation	NOUN
ftr-329	210	63	introduces	introduce	VERB
ftr-329	210	64	distortions	distortion	NOUN
ftr-329	210	65	in	in	ADP
ftr-329	210	66	the	the	DET
ftr-329	210	67	decision	decision	NOUN
ftr-329	210	68	to	to	PART
ftr-329	210	69	save	save	VERB
ftr-329	210	70	or	or	CCONJ
ftr-329	210	71	invest	invest	VERB
ftr-329	210	72	.	.	PUNCT
ftr-329	211	1	investors	investor	NOUN
ftr-329	211	2	located	locate	VERB
ftr-329	211	3	in	in	ADP
ftr-329	211	4	high	high	ADJ
ftr-329	211	5	-	-	PUNCT
ftr-329	211	6	tax	tax	NOUN
ftr-329	211	7	jurisdictions	jurisdiction	NOUN
ftr-329	211	8	will	will	AUX
ftr-329	211	9	save	save	VERB
ftr-329	211	10	too	too	ADV
ftr-329	211	11	much	much	ADJ
ftr-329	211	12	,	,	PUNCT
ftr-329	211	13	while	while	SCONJ
ftr-329	211	14	those	those	PRON
ftr-329	211	15	in	in	ADP
ftr-329	211	16	low	low	ADJ
ftr-329	211	17	-	-	PUNCT
ftr-329	211	18	tax	tax	NOUN
ftr-329	211	19	jurisdictions	jurisdiction	NOUN
ftr-329	211	20	will	will	AUX
ftr-329	211	21	save	save	VERB
ftr-329	211	22	too	too	ADV
ftr-329	211	23	little	little	ADJ
ftr-329	211	24	.	.	PUNCT
ftr-329	212	1	one	one	PRON
ftr-329	212	2	may	may	AUX
ftr-329	212	3	conclude	conclude	VERB
ftr-329	212	4	that	that	SCONJ
ftr-329	212	5	this	this	DET
ftr-329	212	6	situation	situation	NOUN
ftr-329	212	7	is	be	AUX
ftr-329	212	8	non	non	ADJ
ftr-329	212	9	-	-	ADJ
ftr-329	212	10	optimal	optimal	ADJ
ftr-329	212	11	because	because	SCONJ
ftr-329	212	12	worldwide	worldwide	ADJ
ftr-329	212	13	welfare	welfare	NOUN
ftr-329	212	14	theoretically	theoretically	ADV
ftr-329	212	15	could	could	AUX
ftr-329	212	16	be	be	AUX
ftr-329	212	17	increased	increase	VERB
ftr-329	212	18	if	if	SCONJ
ftr-329	212	19	some	some	PRON
ftr-329	212	20	of	of	ADP
ftr-329	212	21	the	the	DET
ftr-329	212	22	return	return	NOUN
ftr-329	212	23	to	to	ADP
ftr-329	212	24	savings	saving	NOUN
ftr-329	212	25	earned	earn	VERB
ftr-329	212	26	in	in	ADP
ftr-329	212	27	the	the	DET
ftr-329	212	28	low	low	ADJ
ftr-329	212	29	-	-	PUNCT
ftr-329	212	30	tax	tax	NOUN
ftr-329	212	31	jurisdiction	jurisdiction	NOUN
ftr-329	212	32	were	be	AUX
ftr-329	212	33	reallocated	reallocate	VERB
ftr-329	212	34	to	to	ADP
ftr-329	212	35	the	the	DET
ftr-329	212	36	high	high	ADJ
ftr-329	212	37	-	-	PUNCT
ftr-329	212	38	tax	tax	NOUN
ftr-329	212	39	jurisdiction.37	jurisdiction.37	NOUN
ftr-329	212	40	a	a	DET
ftr-329	212	41	territorial	territorial	ADJ
ftr-329	212	42	system	system	NOUN
ftr-329	212	43	avoids	avoid	VERB
ftr-329	212	44	this	this	DET
ftr-329	212	45	distortion	distortion	NOUN
ftr-329	212	46	because	because	SCONJ
ftr-329	212	47	the	the	DET
ftr-329	212	48	after	after	ADP
ftr-329	212	49	-	-	PUNCT
ftr-329	212	50	tax	tax	NOUN
ftr-329	212	51	return	return	NOUN
ftr-329	212	52	to	to	ADP
ftr-329	212	53	all	all	DET
ftr-329	212	54	investments	investment	NOUN
ftr-329	212	55	worldwide	worldwide	ADV
ftr-329	212	56	will	will	AUX
ftr-329	212	57	converge	converge	VERB
ftr-329	212	58	into	into	ADP
ftr-329	212	59	a	a	DET
ftr-329	212	60	single	single	ADJ
ftr-329	212	61	worldwide	worldwide	ADJ
ftr-329	212	62	rate	rate	NOUN
ftr-329	212	63	,	,	PUNCT
ftr-329	212	64	for	for	ADP
ftr-329	212	65	,	,	PUNCT
ftr-329	212	66	if	if	SCONJ
ftr-329	212	67	there	there	PRON
ftr-329	212	68	were	be	VERB
ftr-329	212	69	differences	difference	NOUN
ftr-329	212	70	in	in	ADP
ftr-329	212	71	the	the	DET
ftr-329	212	72	35	35	NUM
ftr-329	212	73	.	.	PUNCT
ftr-329	213	1	hines	hine	NOUN
ftr-329	213	2	,	,	PUNCT
ftr-329	213	3	reconsidering	reconsider	VERB
ftr-329	213	4	,	,	PUNCT
ftr-329	213	5	supra	supra	PROPN
ftr-329	213	6	note	note	PROPN
ftr-329	213	7	19	19	NUM
ftr-329	213	8	,	,	PUNCT
ftr-329	213	9	at	at	ADP
ftr-329	213	10	274	274	NUM
ftr-329	213	11	.	.	PUNCT
ftr-329	213	12	36	36	NUM
ftr-329	213	13	.	.	PUNCT
ftr-329	214	1	rosanne	rosanne	NOUN
ftr-329	214	2	altshuler	altshuler	PROPN
ftr-329	214	3	,	,	PUNCT
ftr-329	214	4	recent	recent	ADJ
ftr-329	214	5	developments	development	NOUN
ftr-329	214	6	in	in	ADP
ftr-329	214	7	the	the	DET
ftr-329	214	8	debate	debate	NOUN
ftr-329	214	9	on	on	ADP
ftr-329	214	10	deferral	deferral	ADJ
ftr-329	214	11	,	,	PUNCT
ftr-329	214	12	87	87	NUM
ftr-329	214	13	tax	tax	NOUN
ftr-329	214	14	notes	note	NOUN
ftr-329	214	15	255	255	NUM
ftr-329	214	16	,	,	PUNCT
ftr-329	214	17	257	257	NUM
ftr-329	214	18	(	(	PUNCT
ftr-329	214	19	apr	apr	NOUN
ftr-329	214	20	.	.	PROPN
ftr-329	214	21	10	10	NUM
ftr-329	214	22	,	,	PUNCT
ftr-329	214	23	2000	2000	NUM
ftr-329	214	24	)	)	PUNCT
ftr-329	215	1	[	[	X
ftr-329	215	2	hereinafter	hereinafter	NOUN
ftr-329	215	3	altshuler	altshuler	NOUN
ftr-329	215	4	,	,	PUNCT
ftr-329	215	5	recent	recent	ADJ
ftr-329	215	6	developments	development	NOUN
ftr-329	215	7	]	]	PUNCT
ftr-329	215	8	;	;	PUNCT
ftr-329	215	9	thomas	thomas	PROPN
ftr-329	215	10	horst	horst	PROPN
ftr-329	215	11	,	,	PUNCT
ftr-329	215	12	a	a	DET
ftr-329	215	13	note	note	NOUN
ftr-329	215	14	on	on	ADP
ftr-329	215	15	the	the	DET
ftr-329	215	16	optimal	optimal	ADJ
ftr-329	215	17	taxation	taxation	NOUN
ftr-329	215	18	of	of	ADP
ftr-329	215	19	international	international	ADJ
ftr-329	215	20	investment	investment	NOUN
ftr-329	215	21	income	income	NOUN
ftr-329	215	22	,	,	PUNCT
ftr-329	215	23	94	94	NUM
ftr-329	215	24	q.	q.	PROPN
ftr-329	215	25	j.	j.	PROPN
ftr-329	215	26	econ	econ	PROPN
ftr-329	215	27	.	.	PUNCT
ftr-329	216	1	793	793	NUM
ftr-329	216	2	,	,	PUNCT
ftr-329	216	3	793	793	NUM
ftr-329	216	4	(	(	PUNCT
ftr-329	216	5	1980	1980	NUM
ftr-329	216	6	)	)	PUNCT
ftr-329	217	1	[	[	X
ftr-329	217	2	hereinafter	hereinafter	NOUN
ftr-329	217	3	horst	horst	NOUN
ftr-329	217	4	,	,	PUNCT
ftr-329	217	5	optimal	optimal	ADJ
ftr-329	217	6	taxation	taxation	NOUN
ftr-329	217	7	]	]	PUNCT
ftr-329	217	8	.	.	PUNCT
ftr-329	218	1	37	37	NUM
ftr-329	218	2	.	.	PUNCT
ftr-329	219	1	altshuler	altshuler	NOUN
ftr-329	219	2	,	,	PUNCT
ftr-329	219	3	recent	recent	ADJ
ftr-329	219	4	developments	development	NOUN
ftr-329	219	5	,	,	PUNCT
ftr-329	219	6	supra	supra	PROPN
ftr-329	219	7	note	note	PROPN
ftr-329	219	8	36	36	NUM
ftr-329	219	9	,	,	PUNCT
ftr-329	219	10	at	at	ADP
ftr-329	219	11	257	257	NUM
ftr-329	219	12	.	.	NOUN
ftr-329	219	13	2012	2012	NUM
ftr-329	219	14	]	]	PUNCT
ftr-329	219	15	tax	tax	NOUN
ftr-329	219	16	neutralities	neutrality	NOUN
ftr-329	219	17	and	and	CCONJ
ftr-329	219	18	tax	tax	NOUN
ftr-329	219	19	amenities	amenity	NOUN
ftr-329	219	20	69	69	NUM
ftr-329	219	21	after	after	ADP
ftr-329	219	22	-	-	PUNCT
ftr-329	219	23	tax	tax	NOUN
ftr-329	219	24	rate	rate	NOUN
ftr-329	219	25	of	of	ADP
ftr-329	219	26	return	return	NOUN
ftr-329	219	27	in	in	ADP
ftr-329	219	28	two	two	NUM
ftr-329	219	29	jurisdictions	jurisdiction	NOUN
ftr-329	219	30	,	,	PUNCT
ftr-329	219	31	capital	capital	NOUN
ftr-329	219	32	would	would	AUX
ftr-329	219	33	flow	flow	VERB
ftr-329	219	34	to	to	ADP
ftr-329	219	35	the	the	DET
ftr-329	219	36	one	one	NOUN
ftr-329	219	37	providing	provide	VERB
ftr-329	219	38	the	the	DET
ftr-329	219	39	higher	high	ADJ
ftr-329	219	40	rate	rate	NOUN
ftr-329	219	41	(	(	PUNCT
ftr-329	219	42	even	even	ADV
ftr-329	219	43	though	though	SCONJ
ftr-329	219	44	the	the	DET
ftr-329	219	45	allocation	allocation	NOUN
ftr-329	219	46	would	would	AUX
ftr-329	219	47	not	not	PART
ftr-329	219	48	be	be	AUX
ftr-329	219	49	desirable	desirable	ADJ
ftr-329	219	50	in	in	ADP
ftr-329	219	51	terms	term	NOUN
ftr-329	219	52	of	of	ADP
ftr-329	219	53	production	production	NOUN
ftr-329	219	54	efficiency	efficiency	NOUN
ftr-329	219	55	)	)	PUNCT
ftr-329	219	56	until	until	SCONJ
ftr-329	219	57	the	the	DET
ftr-329	219	58	rates	rate	NOUN
ftr-329	219	59	were	be	AUX
ftr-329	219	60	equalized.38	equalized.38	PROPN
ftr-329	219	61	although	although	SCONJ
ftr-329	219	62	territorial	territorial	ADJ
ftr-329	219	63	systems	system	NOUN
ftr-329	219	64	preserve	preserve	VERB
ftr-329	219	65	savings	saving	NOUN
ftr-329	219	66	neutrality	neutrality	NOUN
ftr-329	219	67	,	,	PUNCT
ftr-329	219	68	the	the	DET
ftr-329	219	69	proposition	proposition	NOUN
ftr-329	219	70	that	that	PRON
ftr-329	219	71	savings	saving	NOUN
ftr-329	219	72	neutrality	neutrality	NOUN
ftr-329	219	73	is	be	AUX
ftr-329	219	74	a	a	DET
ftr-329	219	75	proper	proper	ADJ
ftr-329	219	76	subject	subject	NOUN
ftr-329	219	77	of	of	ADP
ftr-329	219	78	efficiency	efficiency	NOUN
ftr-329	219	79	analysis	analysis	NOUN
ftr-329	219	80	when	when	SCONJ
ftr-329	219	81	the	the	DET
ftr-329	219	82	focus	focus	NOUN
ftr-329	219	83	is	be	AUX
ftr-329	219	84	on	on	ADP
ftr-329	219	85	worldwide	worldwide	ADJ
ftr-329	219	86	welfare	welfare	NOUN
ftr-329	219	87	is	be	AUX
ftr-329	219	88	debatable.39	debatable.39	VERB
ftr-329	219	89	differing	differ	VERB
ftr-329	219	90	incentives	incentive	NOUN
ftr-329	219	91	to	to	PART
ftr-329	219	92	save	save	VERB
ftr-329	219	93	or	or	CCONJ
ftr-329	219	94	consume	consume	VERB
ftr-329	219	95	across	across	ADP
ftr-329	219	96	jurisdictions	jurisdiction	NOUN
ftr-329	219	97	would	would	AUX
ftr-329	219	98	appear	appear	VERB
ftr-329	219	99	to	to	PART
ftr-329	219	100	be	be	AUX
ftr-329	219	101	more	more	ADV
ftr-329	219	102	a	a	DET
ftr-329	219	103	reflection	reflection	NOUN
ftr-329	219	104	of	of	ADP
ftr-329	219	105	differing	differ	VERB
ftr-329	219	106	policy	policy	NOUN
ftr-329	219	107	choices	choice	NOUN
ftr-329	219	108	about	about	ADP
ftr-329	219	109	the	the	DET
ftr-329	219	110	optimal	optimal	ADJ
ftr-329	219	111	mix	mix	NOUN
ftr-329	219	112	of	of	ADP
ftr-329	219	113	private	private	ADJ
ftr-329	219	114	and	and	CCONJ
ftr-329	219	115	public	public	ADJ
ftr-329	219	116	returns	return	NOUN
ftr-329	219	117	to	to	ADP
ftr-329	219	118	savings	saving	NOUN
ftr-329	219	119	than	than	SCONJ
ftr-329	219	120	to	to	PART
ftr-329	219	121	be	be	AUX
ftr-329	219	122	an	an	DET
ftr-329	219	123	inefficiency	inefficiency	NOUN
ftr-329	219	124	traceable	traceable	ADJ
ftr-329	219	125	to	to	ADP
ftr-329	219	126	tax	tax	NOUN
ftr-329	219	127	-	-	PUNCT
ftr-329	219	128	motivated	motivate	VERB
ftr-329	219	129	incentives	incentive	NOUN
ftr-329	219	130	for	for	ADP
ftr-329	219	131	cross	cross	ADJ
ftr-329	219	132	-	-	ADJ
ftr-329	219	133	border	border	ADJ
ftr-329	219	134	investment.40	investment.40	NOUN
ftr-329	219	135	further	far	ADV
ftr-329	219	136	,	,	PUNCT
ftr-329	219	137	it	it	PRON
ftr-329	219	138	is	be	AUX
ftr-329	219	139	not	not	PART
ftr-329	219	140	clear	clear	ADJ
ftr-329	219	141	that	that	SCONJ
ftr-329	219	142	savings	saving	NOUN
ftr-329	219	143	decisions	decision	NOUN
ftr-329	219	144	are	be	AUX
ftr-329	219	145	as	as	ADV
ftr-329	219	146	responsive	responsive	ADJ
ftr-329	219	147	as	as	ADP
ftr-329	219	148	capital	capital	NOUN
ftr-329	219	149	location	location	NOUN
ftr-329	219	150	decisions	decision	NOUN
ftr-329	219	151	to	to	PART
ftr-329	219	152	taxes;41	taxes;41	VERB
ftr-329	219	153	higher	high	ADJ
ftr-329	219	154	taxes	taxis	NOUN
ftr-329	219	155	may	may	AUX
ftr-329	219	156	induce	induce	VERB
ftr-329	219	157	both	both	DET
ftr-329	219	158	income	income	NOUN
ftr-329	219	159	and	and	CCONJ
ftr-329	219	160	substitution	substitution	NOUN
ftr-329	219	161	effects	effect	NOUN
ftr-329	219	162	among	among	ADP
ftr-329	219	163	savers	saver	NOUN
ftr-329	219	164	,	,	PUNCT
ftr-329	219	165	meaning	mean	VERB
ftr-329	219	166	that	that	SCONJ
ftr-329	219	167	some	some	DET
ftr-329	219	168	taxpayers	taxpayer	NOUN
ftr-329	219	169	may	may	AUX
ftr-329	219	170	save	save	VERB
ftr-329	219	171	more	more	ADJ
ftr-329	219	172	(	(	PUNCT
ftr-329	219	173	on	on	ADP
ftr-329	219	174	a	a	DET
ftr-329	219	175	pre	pre	ADJ
ftr-329	219	176	-	-	ADJ
ftr-329	219	177	tax	tax	ADJ
ftr-329	219	178	basis	basis	NOUN
ftr-329	219	179	)	)	PUNCT
ftr-329	219	180	in	in	ADP
ftr-329	219	181	the	the	DET
ftr-329	219	182	presence	presence	NOUN
ftr-329	219	183	of	of	ADP
ftr-329	219	184	the	the	DET
ftr-329	219	185	tax	tax	NOUN
ftr-329	219	186	than	than	ADP
ftr-329	219	187	in	in	ADP
ftr-329	219	188	its	its	PRON
ftr-329	219	189	absence	absence	NOUN
ftr-329	219	190	in	in	ADP
ftr-329	219	191	order	order	NOUN
ftr-329	219	192	to	to	PART
ftr-329	219	193	ensure	ensure	VERB
ftr-329	219	194	they	they	PRON
ftr-329	219	195	have	have	VERB
ftr-329	219	196	adequate	adequate	ADJ
ftr-329	219	197	savings	saving	NOUN
ftr-329	219	198	in	in	ADP
ftr-329	219	199	light	light	NOUN
ftr-329	219	200	of	of	ADP
ftr-329	219	201	a	a	DET
ftr-329	219	202	greater	great	ADJ
ftr-329	219	203	tax	tax	NOUN
ftr-329	219	204	burden.42	burden.42	NOUN
ftr-329	219	205	nevertheless	nevertheless	ADV
ftr-329	219	206	,	,	PUNCT
ftr-329	219	207	the	the	DET
ftr-329	219	208	view	view	NOUN
ftr-329	219	209	that	that	SCONJ
ftr-329	219	210	the	the	DET
ftr-329	219	211	inefficiency	inefficiency	NOUN
ftr-329	219	212	resulting	result	VERB
ftr-329	219	213	from	from	ADP
ftr-329	219	214	non	non	ADJ
ftr-329	219	215	-	-	NOUN
ftr-329	219	216	uniformity	uniformity	NOUN
ftr-329	219	217	in	in	ADP
ftr-329	219	218	returns	return	NOUN
ftr-329	219	219	to	to	ADP
ftr-329	219	220	savers	saver	NOUN
ftr-329	219	221	has	have	AUX
ftr-329	219	222	equal	equal	ADJ
ftr-329	219	223	status	status	NOUN
ftr-329	219	224	with	with	ADP
ftr-329	219	225	production	production	NOUN
ftr-329	219	226	inefficiency	inefficiency	NOUN
ftr-329	219	227	has	have	AUX
ftr-329	219	228	had	have	VERB
ftr-329	219	229	a	a	DET
ftr-329	219	230	significant	significant	ADJ
ftr-329	219	231	influence	influence	NOUN
ftr-329	219	232	in	in	ADP
ftr-329	219	233	the	the	DET
ftr-329	219	234	literature,43	literature,43	NOUN
ftr-329	219	235	and	and	CCONJ
ftr-329	219	236	a	a	DET
ftr-329	219	237	number	number	NOUN
ftr-329	219	238	of	of	ADP
ftr-329	219	239	scholars	scholar	NOUN
ftr-329	219	240	have	have	AUX
ftr-329	219	241	framed	frame	VERB
ftr-329	219	242	the	the	DET
ftr-329	219	243	question	question	NOUN
ftr-329	219	244	of	of	ADP
ftr-329	219	245	optimal	optimal	ADJ
ftr-329	219	246	tax	tax	NOUN
ftr-329	219	247	design	design	NOUN
ftr-329	219	248	in	in	ADP
ftr-329	219	249	terms	term	NOUN
ftr-329	219	250	of	of	ADP
ftr-329	219	251	the	the	DET
ftr-329	219	252	relative	relative	ADJ
ftr-329	219	253	efficiency	efficiency	NOUN
ftr-329	219	254	losses	loss	NOUN
ftr-329	219	255	arising	arise	VERB
ftr-329	219	256	from	from	ADP
ftr-329	219	257	pursuing	pursue	VERB
ftr-329	219	258	either	either	CCONJ
ftr-329	219	259	efficiency	efficiency	NOUN
ftr-329	219	260	benchmark	benchmark	NOUN
ftr-329	219	261	—	—	PUNCT
ftr-329	219	262	production	production	NOUN
ftr-329	219	263	versus	versus	ADP
ftr-329	219	264	savings.44	savings.44	NOUN
ftr-329	219	265	finally	finally	ADV
ftr-329	219	266	,	,	PUNCT
ftr-329	219	267	consider	consider	VERB
ftr-329	219	268	competitive	competitive	ADJ
ftr-329	219	269	neutrality	neutrality	NOUN
ftr-329	219	270	,	,	PUNCT
ftr-329	219	271	or	or	CCONJ
ftr-329	219	272	the	the	DET
ftr-329	219	273	idea	idea	NOUN
ftr-329	219	274	that	that	SCONJ
ftr-329	219	275	some	some	DET
ftr-329	219	276	form	form	NOUN
ftr-329	219	277	of	of	ADP
ftr-329	219	278	neutrality	neutrality	NOUN
ftr-329	219	279	exists	exist	VERB
ftr-329	219	280	when	when	SCONJ
ftr-329	219	281	investors	investor	NOUN
ftr-329	219	282	meet	meet	VERB
ftr-329	219	283	on	on	ADP
ftr-329	219	284	an	an	DET
ftr-329	219	285	equal	equal	ADJ
ftr-329	219	286	tax	tax	NOUN
ftr-329	219	287	footing	footing	NOUN
ftr-329	219	288	in	in	ADP
ftr-329	219	289	a	a	DET
ftr-329	219	290	given	give	VERB
ftr-329	219	291	38	38	NUM
ftr-329	219	292	.	.	PUNCT
ftr-329	220	1	i	i	PRON
ftr-329	220	2	d.	d.	PROPN
ftr-329	220	3	39	39	NUM
ftr-329	220	4	.	.	PUNCT
ftr-329	221	1	hines	hine	NOUN
ftr-329	221	2	,	,	PUNCT
ftr-329	221	3	reconsidering	reconsider	VERB
ftr-329	221	4	,	,	PUNCT
ftr-329	221	5	supra	supra	PROPN
ftr-329	221	6	note	note	PROPN
ftr-329	221	7	19	19	NUM
ftr-329	221	8	,	,	PUNCT
ftr-329	221	9	at	at	ADP
ftr-329	221	10	274	274	NUM
ftr-329	221	11	.	.	PUNCT
ftr-329	221	12	40	40	NUM
ftr-329	221	13	.	.	PUNCT
ftr-329	222	1	see	see	VERB
ftr-329	222	2	i	i	PRON
ftr-329	222	3	d.	d.	PROPN
ftr-329	222	4	(	(	PUNCT
ftr-329	222	5	“	"	PUNCT
ftr-329	222	6	as	as	ADP
ftr-329	222	7	a	a	DET
ftr-329	222	8	practical	practical	ADJ
ftr-329	222	9	matter	matter	NOUN
ftr-329	222	10	,	,	PUNCT
ftr-329	222	11	since	since	SCONJ
ftr-329	222	12	many	many	ADJ
ftr-329	222	13	national	national	ADJ
ftr-329	222	14	policies	policy	NOUN
ftr-329	222	15	influence	influence	VERB
ftr-329	222	16	the	the	DET
ftr-329	222	17	return	return	NOUN
ftr-329	222	18	to	to	ADP
ftr-329	222	19	savers	saver	NOUN
ftr-329	222	20	,	,	PUNCT
ftr-329	222	21	cin	cin	PROPN
ftr-329	222	22	is	be	AUX
ftr-329	222	23	often	often	ADV
ftr-329	222	24	dismissed	dismiss	VERB
ftr-329	222	25	as	as	ADP
ftr-329	222	26	a	a	DET
ftr-329	222	27	policy	policy	NOUN
ftr-329	222	28	objective	objective	NOUN
ftr-329	222	29	.	.	PUNCT
ftr-329	222	30	.	.	PUNCT
ftr-329	222	31	.	.	PUNCT
ftr-329	222	32	.	.	PUNCT
ftr-329	222	33	”	"	PUNCT
ftr-329	222	34	)	)	PUNCT
ftr-329	222	35	.	.	PUNCT
ftr-329	223	1	41	41	NUM
ftr-329	223	2	.	.	PUNCT
ftr-329	224	1	see	see	VERB
ftr-329	224	2	does	do	AUX
ftr-329	224	3	atlas	atlas	PROPN
ftr-329	224	4	shrug	shrug	VERB
ftr-329	224	5	?	?	PUNCT
ftr-329	225	1	the	the	DET
ftr-329	225	2	economic	economic	ADJ
ftr-329	225	3	consequences	consequence	NOUN
ftr-329	225	4	of	of	ADP
ftr-329	225	5	taxing	tax	VERB
ftr-329	225	6	the	the	DET
ftr-329	225	7	rich	rich	ADJ
ftr-329	225	8	(	(	PUNCT
ftr-329	225	9	joel	joel	PROPN
ftr-329	225	10	b.	b.	PROPN
ftr-329	225	11	slemrod	slemrod	PROPN
ftr-329	225	12	ed	ed	PROPN
ftr-329	225	13	.	.	PROPN
ftr-329	225	14	,	,	PUNCT
ftr-329	225	15	2000	2000	NUM
ftr-329	225	16	)	)	PUNCT
ftr-329	225	17	(	(	PUNCT
ftr-329	225	18	presenting	present	VERB
ftr-329	225	19	research	research	NOUN
ftr-329	225	20	on	on	ADP
ftr-329	225	21	the	the	DET
ftr-329	225	22	sensitivity	sensitivity	NOUN
ftr-329	225	23	of	of	ADP
ftr-329	225	24	savings	saving	NOUN
ftr-329	225	25	decisions	decision	NOUN
ftr-329	225	26	to	to	ADP
ftr-329	225	27	tax	tax	NOUN
ftr-329	225	28	rates	rate	NOUN
ftr-329	225	29	)	)	PUNCT
ftr-329	225	30	.	.	PUNCT
ftr-329	226	1	42	42	NUM
ftr-329	226	2	.	.	PUNCT
ftr-329	227	1	for	for	ADP
ftr-329	227	2	an	an	DET
ftr-329	227	3	explanation	explanation	NOUN
ftr-329	227	4	of	of	ADP
ftr-329	227	5	income	income	NOUN
ftr-329	227	6	effects	effect	NOUN
ftr-329	227	7	,	,	PUNCT
ftr-329	227	8	see	see	VERB
ftr-329	227	9	harvey	harvey	PROPN
ftr-329	227	10	s.	s.	PROPN
ftr-329	227	11	rosen	rosen	PROPN
ftr-329	227	12	&	&	CCONJ
ftr-329	227	13	ted	ted	PROPN
ftr-329	227	14	gayer	gayer	PROPN
ftr-329	227	15	,	,	PUNCT
ftr-329	227	16	public	public	ADJ
ftr-329	227	17	finance	finance	NOUN
ftr-329	227	18	19	19	NUM
ftr-329	227	19	(	(	PUNCT
ftr-329	227	20	9th	9th	ADJ
ftr-329	227	21	ed	ed	NOUN
ftr-329	227	22	.	.	PUNCT
ftr-329	227	23	2010	2010	NUM
ftr-329	227	24	)	)	PUNCT
ftr-329	228	1	[	[	X
ftr-329	228	2	hereinafter	hereinafter	NOUN
ftr-329	228	3	rosen	rosen	PROPN
ftr-329	228	4	&	&	CCONJ
ftr-329	228	5	gayer	gayer	PROPN
ftr-329	228	6	,	,	PUNCT
ftr-329	228	7	public	public	ADJ
ftr-329	228	8	finance	finance	NOUN
ftr-329	228	9	]	]	PUNCT
ftr-329	228	10	.	.	PUNCT
ftr-329	229	1	43	43	NUM
ftr-329	229	2	.	.	PUNCT
ftr-329	230	1	e.g.	e.g.	ADV
ftr-329	230	2	,	,	PUNCT
ftr-329	230	3	altshuler	altshuler	NOUN
ftr-329	230	4	,	,	PUNCT
ftr-329	230	5	recent	recent	ADJ
ftr-329	230	6	developments	development	NOUN
ftr-329	230	7	,	,	PUNCT
ftr-329	230	8	supra	supra	PROPN
ftr-329	230	9	note	note	NOUN
ftr-329	230	10	36	36	NUM
ftr-329	230	11	,	,	PUNCT
ftr-329	230	12	at	at	ADP
ftr-329	230	13	256	256	NUM
ftr-329	230	14	(	(	PUNCT
ftr-329	230	15	“	"	PUNCT
ftr-329	230	16	the	the	DET
ftr-329	230	17	standard	standard	ADJ
ftr-329	230	18	result	result	NOUN
ftr-329	230	19	[	[	X
ftr-329	230	20	in	in	ADP
ftr-329	230	21	the	the	DET
ftr-329	230	22	analysis	analysis	NOUN
ftr-329	230	23	of	of	ADP
ftr-329	230	24	the	the	DET
ftr-329	230	25	efficiency	efficiency	NOUN
ftr-329	230	26	properties	property	NOUN
ftr-329	230	27	of	of	ADP
ftr-329	230	28	residenceand	residenceand	NOUN
ftr-329	230	29	sourcebased	sourcebase	VERB
ftr-329	230	30	taxation	taxation	NOUN
ftr-329	230	31	]	]	PUNCT
ftr-329	230	32	is	be	AUX
ftr-329	230	33	that	that	SCONJ
ftr-329	230	34	a	a	DET
ftr-329	230	35	pure	pure	ADJ
ftr-329	230	36	residence	residence	NOUN
ftr-329	230	37	system	system	NOUN
ftr-329	230	38	ensures	ensure	VERB
ftr-329	230	39	efficiency	efficiency	NOUN
ftr-329	230	40	in	in	ADP
ftr-329	230	41	investment	investment	NOUN
ftr-329	230	42	location	location	NOUN
ftr-329	230	43	decisions	decision	NOUN
ftr-329	230	44	whereas	whereas	SCONJ
ftr-329	230	45	a	a	DET
ftr-329	230	46	pure	pure	ADJ
ftr-329	230	47	source	source	NOUN
ftr-329	230	48	system	system	NOUN
ftr-329	230	49	preserves	preserve	VERB
ftr-329	230	50	efficiency	efficiency	NOUN
ftr-329	230	51	in	in	ADP
ftr-329	230	52	savings	saving	NOUN
ftr-329	230	53	decisions	decision	NOUN
ftr-329	230	54	.	.	PUNCT
ftr-329	230	55	”	"	PUNCT
ftr-329	230	56	)	)	PUNCT
ftr-329	230	57	.	.	PUNCT
ftr-329	231	1	44	44	NUM
ftr-329	231	2	.	.	PUNCT
ftr-329	232	1	see	see	VERB
ftr-329	232	2	,	,	PUNCT
ftr-329	232	3	e.g.	e.g.	ADV
ftr-329	232	4	,	,	PUNCT
ftr-329	232	5	altshuler	altshuler	NOUN
ftr-329	232	6	,	,	PUNCT
ftr-329	232	7	recent	recent	ADJ
ftr-329	232	8	developments	development	NOUN
ftr-329	232	9	,	,	PUNCT
ftr-329	232	10	supra	supra	PROPN
ftr-329	232	11	note	note	NOUN
ftr-329	232	12	36	36	NUM
ftr-329	232	13	,	,	PUNCT
ftr-329	232	14	at	at	ADP
ftr-329	232	15	258	258	NUM
ftr-329	232	16	.	.	PUNCT
ftr-329	233	1	see	see	VERB
ftr-329	233	2	generally	generally	ADV
ftr-329	233	3	knoll	knoll	NOUN
ftr-329	233	4	,	,	PUNCT
ftr-329	233	5	int’l	int’l	NUM
ftr-329	233	6	tax	tax	NOUN
ftr-329	233	7	neutrality	neutrality	NOUN
ftr-329	233	8	,	,	PUNCT
ftr-329	233	9	supra	supra	NOUN
ftr-329	233	10	note	note	NOUN
ftr-329	233	11	1	1	NUM
ftr-329	233	12	,	,	PUNCT
ftr-329	233	13	at	at	ADP
ftr-329	233	14	100–01	100–01	NUM
ftr-329	233	15	;	;	PUNCT
ftr-329	233	16	horst	horst	PROPN
ftr-329	233	17	,	,	PUNCT
ftr-329	233	18	optimal	optimal	ADJ
ftr-329	233	19	taxation	taxation	NOUN
ftr-329	233	20	,	,	PUNCT
ftr-329	233	21	supra	supra	PROPN
ftr-329	233	22	note	note	NOUN
ftr-329	233	23	36	36	NUM
ftr-329	233	24	.	.	PUNCT
ftr-329	234	1	it	it	PRON
ftr-329	234	2	also	also	ADV
ftr-329	234	3	has	have	AUX
ftr-329	234	4	been	be	AUX
ftr-329	234	5	observed	observe	VERB
ftr-329	234	6	that	that	SCONJ
ftr-329	234	7	the	the	DET
ftr-329	234	8	availability	availability	NOUN
ftr-329	234	9	of	of	ADP
ftr-329	234	10	deferral	deferral	NOUN
ftr-329	234	11	in	in	ADP
ftr-329	234	12	worldwide	worldwide	ADJ
ftr-329	234	13	systems	system	NOUN
ftr-329	234	14	such	such	ADJ
ftr-329	234	15	as	as	ADP
ftr-329	234	16	the	the	DET
ftr-329	234	17	united	united	PROPN
ftr-329	234	18	states	states	PROPN
ftr-329	234	19	’	'	PUNCT
ftr-329	234	20	,	,	PUNCT
ftr-329	234	21	coupled	couple	VERB
ftr-329	234	22	with	with	ADP
ftr-329	234	23	the	the	DET
ftr-329	234	24	formality	formality	NOUN
ftr-329	234	25	of	of	ADP
ftr-329	234	26	corporate	corporate	ADJ
ftr-329	234	27	residence	residence	NOUN
ftr-329	234	28	for	for	ADP
ftr-329	234	29	u.s	u.s	PROPN
ftr-329	234	30	.	.	PROPN
ftr-329	234	31	tax	tax	NOUN
ftr-329	234	32	purposes	purpose	NOUN
ftr-329	234	33	,	,	PUNCT
ftr-329	234	34	makes	make	VERB
ftr-329	234	35	it	it	PRON
ftr-329	234	36	easier	easy	ADJ
ftr-329	234	37	for	for	SCONJ
ftr-329	234	38	taxpayers	taxpayer	NOUN
ftr-329	234	39	to	to	PART
ftr-329	234	40	shift	shift	VERB
ftr-329	234	41	the	the	DET
ftr-329	234	42	location	location	NOUN
ftr-329	234	43	of	of	ADP
ftr-329	234	44	capital	capital	NOUN
ftr-329	234	45	owners	owner	NOUN
ftr-329	234	46	to	to	ADP
ftr-329	234	47	lower	low	ADJ
ftr-329	234	48	-	-	PUNCT
ftr-329	234	49	tax	tax	NOUN
ftr-329	234	50	jurisdictions	jurisdiction	NOUN
ftr-329	234	51	,	,	PUNCT
ftr-329	234	52	thereby	thereby	ADV
ftr-329	234	53	moving	move	VERB
ftr-329	234	54	toward	toward	ADP
ftr-329	234	55	savings	saving	NOUN
ftr-329	234	56	neutrality	neutrality	NOUN
ftr-329	234	57	.	.	PUNCT
ftr-329	235	1	altshuler	altshuler	NOUN
ftr-329	235	2	,	,	PUNCT
ftr-329	235	3	recent	recent	ADJ
ftr-329	235	4	developments	development	NOUN
ftr-329	235	5	,	,	PUNCT
ftr-329	235	6	supra	supra	PROPN
ftr-329	235	7	note	note	PROPN
ftr-329	235	8	36	36	NUM
ftr-329	235	9	,	,	PUNCT
ftr-329	235	10	at	at	ADP
ftr-329	235	11	257	257	NUM
ftr-329	235	12	.	.	PUNCT
ftr-329	236	1	70	70	NUM
ftr-329	236	2	florida	florida	PROPN
ftr-329	236	3	tax	tax	NOUN
ftr-329	236	4	review	review	NOUN
ftr-329	236	5	[	[	X
ftr-329	236	6	vol	vol	NOUN
ftr-329	236	7	.	.	PUNCT
ftr-329	236	8	12:2	12:2	NUM
ftr-329	236	9	jurisdiction.45	jurisdiction.45	ADV
ftr-329	236	10	returning	return	VERB
ftr-329	236	11	again	again	ADV
ftr-329	236	12	to	to	ADP
ftr-329	236	13	the	the	DET
ftr-329	236	14	discussion	discussion	NOUN
ftr-329	236	15	example	example	NOUN
ftr-329	236	16	,	,	PUNCT
ftr-329	236	17	if	if	SCONJ
ftr-329	236	18	states	state	NOUN
ftr-329	236	19	a	a	PRON
ftr-329	236	20	and	and	CCONJ
ftr-329	236	21	b	b	NOUN
ftr-329	236	22	each	each	DET
ftr-329	236	23	tax	tax	NOUN
ftr-329	236	24	on	on	ADP
ftr-329	236	25	a	a	DET
ftr-329	236	26	territorial	territorial	ADJ
ftr-329	236	27	basis	basis	NOUN
ftr-329	236	28	,	,	PUNCT
ftr-329	236	29	then	then	ADV
ftr-329	236	30	investors	investor	NOUN
ftr-329	236	31	from	from	ADP
ftr-329	236	32	either	either	DET
ftr-329	236	33	jurisdiction	jurisdiction	NOUN
ftr-329	236	34	face	face	VERB
ftr-329	236	35	the	the	DET
ftr-329	236	36	same	same	ADJ
ftr-329	236	37	rate	rate	NOUN
ftr-329	236	38	on	on	ADP
ftr-329	236	39	income	income	NOUN
ftr-329	236	40	from	from	ADP
ftr-329	236	41	the	the	DET
ftr-329	236	42	source	source	NOUN
ftr-329	236	43	that	that	SCONJ
ftr-329	236	44	investors	investor	NOUN
ftr-329	236	45	located	locate	VERB
ftr-329	236	46	in	in	ADP
ftr-329	236	47	the	the	DET
ftr-329	236	48	source	source	NOUN
ftr-329	236	49	face	face	NOUN
ftr-329	236	50	on	on	ADP
ftr-329	236	51	their	their	PRON
ftr-329	236	52	source	source	NOUN
ftr-329	236	53	-	-	PUNCT
ftr-329	236	54	based	base	VERB
ftr-329	236	55	investments	investment	NOUN
ftr-329	236	56	,	,	PUNCT
ftr-329	236	57	regardless	regardless	ADV
ftr-329	236	58	of	of	ADP
ftr-329	236	59	the	the	DET
ftr-329	236	60	rates	rate	NOUN
ftr-329	236	61	that	that	PRON
ftr-329	236	62	states	state	VERB
ftr-329	236	63	a	a	DET
ftr-329	236	64	and	and	CCONJ
ftr-329	236	65	b	b	NOUN
ftr-329	236	66	impose	impose	NOUN
ftr-329	236	67	on	on	ADP
ftr-329	236	68	domestic	domestic	ADJ
ftr-329	236	69	income	income	NOUN
ftr-329	236	70	.	.	PUNCT
ftr-329	237	1	this	this	DET
ftr-329	237	2	arrangement	arrangement	NOUN
ftr-329	237	3	is	be	AUX
ftr-329	237	4	competitively	competitively	ADV
ftr-329	237	5	“	"	PUNCT
ftr-329	237	6	neutral	neutral	ADJ
ftr-329	237	7	”	"	PUNCT
ftr-329	237	8	in	in	ADP
ftr-329	237	9	the	the	DET
ftr-329	237	10	sense	sense	NOUN
ftr-329	237	11	that	that	SCONJ
ftr-329	237	12	home	home	NOUN
ftr-329	237	13	-	-	PUNCT
ftr-329	237	14	country	country	NOUN
ftr-329	237	15	rules	rule	NOUN
ftr-329	237	16	do	do	AUX
ftr-329	237	17	not	not	PART
ftr-329	237	18	disadvantage	disadvantage	VERB
ftr-329	237	19	home	home	NOUN
ftr-329	237	20	residents	resident	NOUN
ftr-329	237	21	in	in	ADP
ftr-329	237	22	their	their	PRON
ftr-329	237	23	competition	competition	NOUN
ftr-329	237	24	with	with	ADP
ftr-329	237	25	other	other	ADJ
ftr-329	237	26	taxpayers	taxpayer	NOUN
ftr-329	237	27	for	for	ADP
ftr-329	237	28	investment	investment	NOUN
ftr-329	237	29	in	in	ADP
ftr-329	237	30	the	the	DET
ftr-329	237	31	host	host	NOUN
ftr-329	237	32	.	.	PUNCT
ftr-329	238	1	however	however	ADV
ftr-329	238	2	,	,	PUNCT
ftr-329	238	3	as	as	SCONJ
ftr-329	238	4	contrasted	contrast	VERB
ftr-329	238	5	with	with	ADP
ftr-329	238	6	cen	cen	NOUN
ftr-329	238	7	and	and	CCONJ
ftr-329	238	8	,	,	PUNCT
ftr-329	238	9	at	at	ADP
ftr-329	238	10	least	least	ADJ
ftr-329	238	11	arguably	arguably	ADV
ftr-329	238	12	,	,	PUNCT
ftr-329	238	13	with	with	ADP
ftr-329	238	14	savings	saving	NOUN
ftr-329	238	15	neutrality	neutrality	NOUN
ftr-329	238	16	,	,	PUNCT
ftr-329	238	17	the	the	DET
ftr-329	238	18	pursuit	pursuit	NOUN
ftr-329	238	19	of	of	ADP
ftr-329	238	20	cin	cin	PROPN
ftr-329	238	21	as	as	ADP
ftr-329	238	22	competitive	competitive	ADJ
ftr-329	238	23	neutrality	neutrality	NOUN
ftr-329	238	24	does	do	AUX
ftr-329	238	25	not	not	PART
ftr-329	238	26	promote	promote	VERB
ftr-329	238	27	worldwide	worldwide	ADJ
ftr-329	238	28	welfare	welfare	NOUN
ftr-329	238	29	;	;	PUNCT
ftr-329	238	30	indeed	indeed	ADV
ftr-329	238	31	,	,	PUNCT
ftr-329	238	32	it	it	PRON
ftr-329	238	33	does	do	AUX
ftr-329	238	34	not	not	PART
ftr-329	238	35	appear	appear	VERB
ftr-329	238	36	directly	directly	ADV
ftr-329	238	37	to	to	PART
ftr-329	238	38	promote	promote	VERB
ftr-329	238	39	the	the	DET
ftr-329	238	40	welfare	welfare	NOUN
ftr-329	238	41	of	of	ADP
ftr-329	238	42	any	any	DET
ftr-329	238	43	constituency	constituency	NOUN
ftr-329	238	44	other	other	ADJ
ftr-329	238	45	than	than	ADP
ftr-329	238	46	home	home	NOUN
ftr-329	238	47	-	-	PUNCT
ftr-329	238	48	country	country	NOUN
ftr-329	238	49	multinational	multinational	ADJ
ftr-329	238	50	residents	resident	NOUN
ftr-329	238	51	in	in	ADP
ftr-329	238	52	high	high	ADJ
ftr-329	238	53	-	-	PUNCT
ftr-329	238	54	tax	tax	NOUN
ftr-329	238	55	jurisdictions	jurisdiction	NOUN
ftr-329	238	56	,	,	PUNCT
ftr-329	238	57	for	for	SCONJ
ftr-329	238	58	the	the	DET
ftr-329	238	59	benefits	benefit	NOUN
ftr-329	238	60	to	to	ADP
ftr-329	238	61	them	they	PRON
ftr-329	238	62	are	be	AUX
ftr-329	238	63	offset	offset	VERB
ftr-329	238	64	by	by	ADP
ftr-329	238	65	detriments	detriment	NOUN
ftr-329	238	66	to	to	ADP
ftr-329	238	67	those	those	PRON
ftr-329	238	68	against	against	ADP
ftr-329	238	69	whom	whom	PRON
ftr-329	238	70	they	they	PRON
ftr-329	238	71	compete	compete	VERB
ftr-329	238	72	for	for	ADP
ftr-329	238	73	investment	investment	NOUN
ftr-329	238	74	;	;	PUNCT
ftr-329	238	75	this	this	DET
ftr-329	238	76	group	group	NOUN
ftr-329	238	77	includes	include	VERB
ftr-329	238	78	home	home	NOUN
ftr-329	238	79	-	-	PUNCT
ftr-329	238	80	country	country	NOUN
ftr-329	238	81	investors	investor	NOUN
ftr-329	238	82	that	that	PRON
ftr-329	238	83	lack	lack	VERB
ftr-329	238	84	access	access	NOUN
ftr-329	238	85	to	to	ADP
ftr-329	238	86	foreign	foreign	ADJ
ftr-329	238	87	markets	market	NOUN
ftr-329	238	88	.	.	PUNCT
ftr-329	239	1	(	(	PUNCT
ftr-329	239	2	and	and	CCONJ
ftr-329	239	3	maintaining	maintain	VERB
ftr-329	239	4	even	even	ADV
ftr-329	239	5	this	this	DET
ftr-329	239	6	benchmark	benchmark	NOUN
ftr-329	239	7	assumes	assume	VERB
ftr-329	239	8	that	that	SCONJ
ftr-329	239	9	other	other	ADJ
ftr-329	239	10	jurisdictions	jurisdiction	NOUN
ftr-329	239	11	do	do	AUX
ftr-329	239	12	not	not	PART
ftr-329	239	13	retaliate	retaliate	VERB
ftr-329	239	14	against	against	ADP
ftr-329	239	15	the	the	DET
ftr-329	239	16	residence	residence	NOUN
ftr-329	239	17	jurisdiction	jurisdiction	NOUN
ftr-329	239	18	’s	’s	PART
ftr-329	239	19	decision	decision	NOUN
ftr-329	239	20	to	to	PART
ftr-329	239	21	pursue	pursue	VERB
ftr-329	239	22	competitive	competitive	ADJ
ftr-329	239	23	neutrality).46	neutrality).46	NOUN
ftr-329	239	24	consequently	consequently	ADV
ftr-329	239	25	,	,	PUNCT
ftr-329	239	26	competitive	competitive	ADJ
ftr-329	239	27	neutrality	neutrality	NOUN
ftr-329	239	28	has	have	AUX
ftr-329	239	29	been	be	AUX
ftr-329	239	30	characterized	characterize	VERB
ftr-329	239	31	as	as	ADP
ftr-329	239	32	cheerleading	cheerleading	NOUN
ftr-329	239	33	for	for	ADP
ftr-329	239	34	the	the	DET
ftr-329	239	35	home	home	NOUN
ftr-329	239	36	team47	team47	NOUN
ftr-329	239	37	rather	rather	ADV
ftr-329	239	38	than	than	ADP
ftr-329	239	39	a	a	DET
ftr-329	239	40	genuine	genuine	ADJ
ftr-329	239	41	neutrality	neutrality	NOUN
ftr-329	239	42	benchmark	benchmark	NOUN
ftr-329	239	43	,	,	PUNCT
ftr-329	239	44	though	though	SCONJ
ftr-329	239	45	it	it	PRON
ftr-329	239	46	might	might	AUX
ftr-329	239	47	more	more	ADV
ftr-329	239	48	aptly	aptly	ADV
ftr-329	239	49	be	be	AUX
ftr-329	239	50	characterized	characterize	VERB
ftr-329	239	51	as	as	ADP
ftr-329	239	52	trickle	trickle	NOUN
ftr-329	239	53	-	-	PUNCT
ftr-329	239	54	down	down	ADP
ftr-329	239	55	neutrality	neutrality	NOUN
ftr-329	239	56	for	for	ADP
ftr-329	239	57	homecountry	homecountry	NOUN
ftr-329	239	58	residents	resident	NOUN
ftr-329	239	59	who	who	PRON
ftr-329	239	60	,	,	PUNCT
ftr-329	239	61	in	in	ADP
ftr-329	239	62	theory	theory	NOUN
ftr-329	239	63	,	,	PUNCT
ftr-329	239	64	could	could	AUX
ftr-329	239	65	benefit	benefit	VERB
ftr-329	239	66	from	from	ADP
ftr-329	239	67	home	home	NOUN
ftr-329	239	68	-	-	PUNCT
ftr-329	239	69	country	country	NOUN
ftr-329	239	70	multinationals	multinational	NOUN
ftr-329	239	71	’	'	PUNCT
ftr-329	239	72	prosperity.48	prosperity.48	NOUN
ftr-329	239	73	perhaps	perhaps	ADV
ftr-329	239	74	the	the	DET
ftr-329	239	75	best	good	ADJ
ftr-329	239	76	one	one	NOUN
ftr-329	239	77	can	can	AUX
ftr-329	239	78	say	say	VERB
ftr-329	239	79	about	about	ADP
ftr-329	239	80	competitive	competitive	ADJ
ftr-329	239	81	neutrality	neutrality	NOUN
ftr-329	239	82	is	be	AUX
ftr-329	239	83	that	that	SCONJ
ftr-329	239	84	it	it	PRON
ftr-329	239	85	sounds	sound	VERB
ftr-329	239	86	in	in	ADP
ftr-329	239	87	some	some	DET
ftr-329	239	88	theory	theory	NOUN
ftr-329	239	89	of	of	ADP
ftr-329	239	90	investor	investor	NOUN
ftr-329	239	91	equality.49	equality.49	PROPN
ftr-329	239	92	as	as	SCONJ
ftr-329	239	93	discussed	discuss	VERB
ftr-329	239	94	above	above	ADV
ftr-329	239	95	,	,	PUNCT
ftr-329	239	96	the	the	DET
ftr-329	239	97	final	final	ADJ
ftr-329	239	98	neutrality	neutrality	NOUN
ftr-329	239	99	benchmark	benchmark	NOUN
ftr-329	239	100	,	,	PUNCT
ftr-329	239	101	con	con	PROPN
ftr-329	239	102	,	,	PUNCT
ftr-329	239	103	does	do	AUX
ftr-329	239	104	not	not	PART
ftr-329	239	105	come	come	VERB
ftr-329	239	106	into	into	ADP
ftr-329	239	107	play	play	NOUN
ftr-329	239	108	in	in	ADP
ftr-329	239	109	the	the	DET
ftr-329	239	110	comparison	comparison	NOUN
ftr-329	239	111	of	of	ADP
ftr-329	239	112	pure	pure	ADJ
ftr-329	239	113	homogeneous	homogeneous	ADJ
ftr-329	239	114	systems	system	NOUN
ftr-329	239	115	.	.	PUNCT
ftr-329	240	1	both	both	CCONJ
ftr-329	240	2	the	the	DET
ftr-329	240	3	universal	universal	ADJ
ftr-329	240	4	adoption	adoption	NOUN
ftr-329	240	5	of	of	ADP
ftr-329	240	6	pure	pure	ADJ
ftr-329	240	7	worldwide	worldwide	ADJ
ftr-329	240	8	tax	tax	NOUN
ftr-329	240	9	systems	system	NOUN
ftr-329	240	10	and	and	CCONJ
ftr-329	240	11	the	the	DET
ftr-329	240	12	universal	universal	ADJ
ftr-329	240	13	adoption	adoption	NOUN
ftr-329	240	14	of	of	ADP
ftr-329	240	15	pure	pure	ADJ
ftr-329	240	16	territorial	territorial	ADJ
ftr-329	240	17	systems	system	NOUN
ftr-329	240	18	preserve	preserve	VERB
ftr-329	240	19	con.50	con.50	VERB
ftr-329	240	20	45	45	NUM
ftr-329	240	21	.	.	PUNCT
ftr-329	241	1	richman	richman	PROPN
ftr-329	241	2	,	,	PUNCT
ftr-329	241	3	foreign	foreign	ADJ
ftr-329	241	4	investment	investment	NOUN
ftr-329	241	5	,	,	PUNCT
ftr-329	241	6	supra	supra	PROPN
ftr-329	241	7	note	note	NOUN
ftr-329	241	8	31	31	NUM
ftr-329	241	9	,	,	PUNCT
ftr-329	241	10	at	at	ADP
ftr-329	241	11	8	8	NUM
ftr-329	241	12	.	.	X
ftr-329	241	13	46	46	NUM
ftr-329	241	14	.	.	PUNCT
ftr-329	242	1	see	see	VERB
ftr-329	242	2	,	,	PUNCT
ftr-329	242	3	e.g.	e.g.	ADV
ftr-329	242	4	,	,	PUNCT
ftr-329	242	5	kimberly	kimberly	PROPN
ftr-329	242	6	a.	a.	PROPN
ftr-329	242	7	clausing	clausing	PROPN
ftr-329	242	8	,	,	PUNCT
ftr-329	242	9	the	the	DET
ftr-329	242	10	role	role	NOUN
ftr-329	242	11	of	of	ADP
ftr-329	242	12	u.s	u.s	PROPN
ftr-329	242	13	.	.	PROPN
ftr-329	242	14	tax	tax	NOUN
ftr-329	242	15	policy	policy	NOUN
ftr-329	242	16	in	in	ADP
ftr-329	242	17	offshoring	offshore	VERB
ftr-329	242	18	,	,	PUNCT
ftr-329	242	19	in	in	ADP
ftr-329	242	20	brookings	brookings	PROPN
ftr-329	242	21	trade	trade	PROPN
ftr-329	242	22	forum	forum	PROPN
ftr-329	242	23	2005	2005	NUM
ftr-329	242	24	:	:	PUNCT
ftr-329	242	25	offshoring	offshore	VERB
ftr-329	242	26	white	white	ADJ
ftr-329	242	27	-	-	PUNCT
ftr-329	242	28	collar	collar	NOUN
ftr-329	242	29	work	work	NOUN
ftr-329	242	30	457	457	NUM
ftr-329	242	31	,	,	PUNCT
ftr-329	242	32	473	473	NUM
ftr-329	242	33	(	(	PUNCT
ftr-329	242	34	2006	2006	NUM
ftr-329	242	35	)	)	PUNCT
ftr-329	242	36	.	.	PUNCT
ftr-329	243	1	(	(	PUNCT
ftr-329	243	2	“	"	PUNCT
ftr-329	243	3	thus	thus	ADV
ftr-329	243	4	,	,	PUNCT
ftr-329	243	5	capital	capital	NOUN
ftr-329	243	6	import	import	NOUN
ftr-329	243	7	neutrality	neutrality	NOUN
ftr-329	243	8	[	[	X
ftr-329	243	9	in	in	ADP
ftr-329	243	10	the	the	DET
ftr-329	243	11	competitiveness	competitiveness	NOUN
ftr-329	243	12	sense	sense	NOUN
ftr-329	243	13	]	]	PUNCT
ftr-329	243	14	generally	generally	ADV
ftr-329	243	15	puts	put	VERB
ftr-329	243	16	the	the	DET
ftr-329	243	17	international	international	ADJ
ftr-329	243	18	competitiveness	competitiveness	NOUN
ftr-329	243	19	of	of	ADP
ftr-329	243	20	a	a	DET
ftr-329	243	21	country	country	NOUN
ftr-329	243	22	’s	’s	PART
ftr-329	243	23	multinational	multinational	ADJ
ftr-329	243	24	firms	firm	NOUN
ftr-329	243	25	ahead	ahead	ADV
ftr-329	243	26	of	of	ADP
ftr-329	243	27	considerations	consideration	NOUN
ftr-329	243	28	regarding	regard	VERB
ftr-329	243	29	optimal	optimal	ADJ
ftr-329	243	30	investment	investment	NOUN
ftr-329	243	31	location	location	NOUN
ftr-329	243	32	or	or	CCONJ
ftr-329	243	33	government	government	NOUN
ftr-329	243	34	revenue	revenue	NOUN
ftr-329	243	35	.	.	PUNCT
ftr-329	244	1	for	for	ADP
ftr-329	244	2	example	example	NOUN
ftr-329	244	3	,	,	PUNCT
ftr-329	244	4	capital	capital	NOUN
ftr-329	244	5	may	may	AUX
ftr-329	244	6	be	be	AUX
ftr-329	244	7	allocated	allocate	VERB
ftr-329	244	8	inefficiently	inefficiently	ADV
ftr-329	244	9	toward	toward	ADP
ftr-329	244	10	low	low	ADJ
ftr-329	244	11	-	-	PUNCT
ftr-329	244	12	tax	tax	NOUN
ftr-329	244	13	locations	location	NOUN
ftr-329	244	14	because	because	SCONJ
ftr-329	244	15	after	after	ADP
ftr-329	244	16	-	-	PUNCT
ftr-329	244	17	tax	tax	NOUN
ftr-329	244	18	rates	rate	NOUN
ftr-329	244	19	of	of	ADP
ftr-329	244	20	return	return	NOUN
ftr-329	244	21	in	in	ADP
ftr-329	244	22	such	such	ADJ
ftr-329	244	23	locations	location	NOUN
ftr-329	244	24	are	be	AUX
ftr-329	244	25	higher	high	ADJ
ftr-329	244	26	.	.	PUNCT
ftr-329	244	27	”	"	PUNCT
ftr-329	245	1	)	)	PUNCT
ftr-329	245	2	47	47	NUM
ftr-329	245	3	.	.	PUNCT
ftr-329	246	1	shaviro	shaviro	VERB
ftr-329	246	2	,	,	PUNCT
ftr-329	246	3	worldwide	worldwide	ADJ
ftr-329	246	4	welfare	welfare	NOUN
ftr-329	246	5	,	,	PUNCT
ftr-329	246	6	supra	supra	PROPN
ftr-329	246	7	note	note	NOUN
ftr-329	246	8	33	33	NUM
ftr-329	246	9	,	,	PUNCT
ftr-329	246	10	at	at	ADP
ftr-329	246	11	155–56	155–56	NUM
ftr-329	246	12	.	.	PUNCT
ftr-329	247	1	48	48	NUM
ftr-329	247	2	.	.	PUNCT
ftr-329	248	1	kleinbard	kleinbard	ADJ
ftr-329	248	2	,	,	PUNCT
ftr-329	248	3	lessons	lesson	NOUN
ftr-329	248	4	,	,	PUNCT
ftr-329	248	5	supra	supra	PROPN
ftr-329	248	6	note	note	NOUN
ftr-329	248	7	27	27	NUM
ftr-329	248	8	.	.	PUNCT
ftr-329	248	9	49	49	NUM
ftr-329	248	10	.	.	PUNCT
ftr-329	249	1	shaheen	shaheen	PROPN
ftr-329	249	2	,	,	PUNCT
ftr-329	249	3	reconsiderations	reconsiderations	PROPN
ftr-329	249	4	supra	supra	PROPN
ftr-329	249	5	note	note	PROPN
ftr-329	249	6	14	14	NUM
ftr-329	249	7	,	,	PUNCT
ftr-329	249	8	at	at	ADP
ftr-329	249	9	210	210	NUM
ftr-329	249	10	.	.	PUNCT
ftr-329	250	1	50	50	NUM
ftr-329	250	2	.	.	PUNCT
ftr-329	250	3	mihir	mihir	PROPN
ftr-329	250	4	a.	a.	PROPN
ftr-329	250	5	desai	desai	PROPN
ftr-329	250	6	&	&	CCONJ
ftr-329	250	7	james	james	PROPN
ftr-329	250	8	r.	r.	PROPN
ftr-329	250	9	hines	hines	PROPN
ftr-329	250	10	jr	jr	PROPN
ftr-329	250	11	.	.	PROPN
ftr-329	250	12	,	,	PUNCT
ftr-329	250	13	evaluating	evaluate	VERB
ftr-329	250	14	international	international	ADJ
ftr-329	250	15	tax	tax	NOUN
ftr-329	250	16	reform	reform	NOUN
ftr-329	250	17	,	,	PUNCT
ftr-329	250	18	51	51	NUM
ftr-329	250	19	nat’l	nat’l	NOUN
ftr-329	250	20	tax	tax	NOUN
ftr-329	250	21	j.	j.	PROPN
ftr-329	250	22	487	487	NUM
ftr-329	250	23	,	,	PUNCT
ftr-329	250	24	495	495	NUM
ftr-329	250	25	(	(	PUNCT
ftr-329	250	26	2003	2003	NUM
ftr-329	250	27	)	)	PUNCT
ftr-329	250	28	.	.	PUNCT
ftr-329	251	1	[	[	X
ftr-329	251	2	hereinafter	hereinafter	NOUN
ftr-329	251	3	desai	desai	PROPN
ftr-329	251	4	&	&	CCONJ
ftr-329	251	5	hines	hines	PROPN
ftr-329	251	6	,	,	PUNCT
ftr-329	251	7	evaluating	evaluate	VERB
ftr-329	251	8	int’l	int’l	NUM
ftr-329	251	9	tax	tax	NOUN
ftr-329	251	10	reform	reform	NOUN
ftr-329	251	11	]	]	PUNCT
ftr-329	251	12	.	.	PUNCT
ftr-329	252	1	2012	2012	NUM
ftr-329	252	2	]	]	PUNCT
ftr-329	252	3	tax	tax	NOUN
ftr-329	252	4	neutralities	neutrality	NOUN
ftr-329	252	5	and	and	CCONJ
ftr-329	252	6	tax	tax	NOUN
ftr-329	252	7	amenities	amenity	NOUN
ftr-329	252	8	71	71	NUM
ftr-329	252	9	2	2	NUM
ftr-329	252	10	.	.	NOUN
ftr-329	252	11	mixed	mixed	ADJ
ftr-329	252	12	and	and	CCONJ
ftr-329	252	13	limited	limited	ADJ
ftr-329	252	14	systems	system	NOUN
ftr-329	252	15	under	under	ADP
ftr-329	252	16	standard	standard	ADJ
ftr-329	252	17	neutrality	neutrality	NOUN
ftr-329	252	18	models	model	NOUN
ftr-329	252	19	,	,	PUNCT
ftr-329	252	20	the	the	DET
ftr-329	252	21	case	case	NOUN
ftr-329	252	22	for	for	ADP
ftr-329	252	23	universal	universal	ADJ
ftr-329	252	24	adoption	adoption	NOUN
ftr-329	252	25	of	of	ADP
ftr-329	252	26	worldwide	worldwide	ADJ
ftr-329	252	27	systems	system	NOUN
ftr-329	252	28	becomes	become	VERB
ftr-329	252	29	less	less	ADV
ftr-329	252	30	decisive	decisive	ADJ
ftr-329	252	31	once	once	SCONJ
ftr-329	252	32	the	the	DET
ftr-329	252	33	idealized	idealized	ADJ
ftr-329	252	34	assumptions	assumption	NOUN
ftr-329	252	35	of	of	ADP
ftr-329	252	36	the	the	DET
ftr-329	252	37	preceding	precede	VERB
ftr-329	252	38	section	section	NOUN
ftr-329	252	39	are	be	AUX
ftr-329	252	40	relaxed	relax	VERB
ftr-329	252	41	.	.	PUNCT
ftr-329	253	1	in	in	ADP
ftr-329	253	2	the	the	DET
ftr-329	253	3	actual	actual	ADJ
ftr-329	253	4	world	world	NOUN
ftr-329	253	5	,	,	PUNCT
ftr-329	253	6	no	no	DET
ftr-329	253	7	residence	residence	NOUN
ftr-329	253	8	-	-	PUNCT
ftr-329	253	9	based	base	VERB
ftr-329	253	10	system	system	NOUN
ftr-329	253	11	provides	provide	VERB
ftr-329	253	12	an	an	DET
ftr-329	253	13	unlimited	unlimited	ADJ
ftr-329	253	14	ftc	ftc	PROPN
ftr-329	253	15	,	,	PUNCT
ftr-329	253	16	heterogeneity	heterogeneity	NOUN
ftr-329	253	17	of	of	ADP
ftr-329	253	18	methods	method	NOUN
ftr-329	253	19	of	of	ADP
ftr-329	253	20	double	double	ADJ
ftr-329	253	21	-	-	PUNCT
ftr-329	253	22	tax	tax	NOUN
ftr-329	253	23	relief	relief	NOUN
ftr-329	253	24	obtains	obtain	VERB
ftr-329	253	25	,	,	PUNCT
ftr-329	253	26	and	and	CCONJ
ftr-329	253	27	some	some	DET
ftr-329	253	28	amount	amount	NOUN
ftr-329	253	29	of	of	ADP
ftr-329	253	30	deferral	deferral	NOUN
ftr-329	253	31	of	of	ADP
ftr-329	253	32	foreign	foreign	ADJ
ftr-329	253	33	-	-	PUNCT
ftr-329	253	34	source	source	NOUN
ftr-329	253	35	income	income	NOUN
ftr-329	253	36	is	be	AUX
ftr-329	253	37	available	available	ADJ
ftr-329	253	38	even	even	ADV
ftr-329	253	39	under	under	ADP
ftr-329	253	40	worldwide	worldwide	ADJ
ftr-329	253	41	systems	system	NOUN
ftr-329	253	42	.	.	PUNCT
ftr-329	254	1	each	each	PRON
ftr-329	254	2	of	of	ADP
ftr-329	254	3	these	these	DET
ftr-329	254	4	real	real	ADJ
ftr-329	254	5	-	-	PUNCT
ftr-329	254	6	world	world	NOUN
ftr-329	254	7	features	feature	NOUN
ftr-329	254	8	introduces	introduce	VERB
ftr-329	254	9	tax	tax	NOUN
ftr-329	254	10	distortions	distortion	NOUN
ftr-329	254	11	for	for	ADP
ftr-329	254	12	states	state	NOUN
ftr-329	254	13	seeking	seek	VERB
ftr-329	254	14	to	to	PART
ftr-329	254	15	promote	promote	VERB
ftr-329	254	16	cen	cen	NOUN
ftr-329	254	17	.	.	PUNCT
ftr-329	255	1	first	first	ADV
ftr-329	255	2	,	,	PUNCT
ftr-329	255	3	consider	consider	VERB
ftr-329	255	4	the	the	DET
ftr-329	255	5	case	case	NOUN
ftr-329	255	6	of	of	ADP
ftr-329	255	7	the	the	DET
ftr-329	255	8	limitation	limitation	NOUN
ftr-329	255	9	on	on	ADP
ftr-329	255	10	ftcs	ftcs	NOUN
ftr-329	255	11	.	.	PUNCT
ftr-329	256	1	as	as	ADP
ftr-329	256	2	a	a	DET
ftr-329	256	3	practical	practical	ADJ
ftr-329	256	4	matter	matter	NOUN
ftr-329	256	5	,	,	PUNCT
ftr-329	256	6	a	a	DET
ftr-329	256	7	country	country	NOUN
ftr-329	256	8	that	that	PRON
ftr-329	256	9	provides	provide	VERB
ftr-329	256	10	an	an	DET
ftr-329	256	11	unlimited	unlimited	ADJ
ftr-329	256	12	ftc	ftc	PROPN
ftr-329	256	13	would	would	AUX
ftr-329	256	14	suffer	suffer	VERB
ftr-329	256	15	dramatic	dramatic	ADJ
ftr-329	256	16	erosion	erosion	NOUN
ftr-329	256	17	of	of	ADP
ftr-329	256	18	its	its	PRON
ftr-329	256	19	tax	tax	NOUN
ftr-329	256	20	base	base	NOUN
ftr-329	256	21	,	,	PUNCT
ftr-329	256	22	as	as	SCONJ
ftr-329	256	23	net	net	ADJ
ftr-329	256	24	capital	capital	NOUN
ftr-329	256	25	importing	import	VERB
ftr-329	256	26	countries	country	NOUN
ftr-329	256	27	could	could	AUX
ftr-329	256	28	raise	raise	VERB
ftr-329	256	29	taxes	taxis	NOUN
ftr-329	256	30	arbitrarily	arbitrarily	ADV
ftr-329	256	31	high	high	ADJ
ftr-329	256	32	with	with	ADP
ftr-329	256	33	no	no	DET
ftr-329	256	34	adverse	adverse	ADJ
ftr-329	256	35	effect	effect	NOUN
ftr-329	256	36	on	on	ADP
ftr-329	256	37	levels	level	NOUN
ftr-329	256	38	of	of	ADP
ftr-329	256	39	inbound	inbound	ADJ
ftr-329	256	40	investment	investment	NOUN
ftr-329	256	41	from	from	ADP
ftr-329	256	42	countries	country	NOUN
ftr-329	256	43	using	use	VERB
ftr-329	256	44	the	the	DET
ftr-329	256	45	ftc	ftc	PROPN
ftr-329	256	46	regime	regime	NOUN
ftr-329	256	47	.	.	PUNCT
ftr-329	257	1	consequently	consequently	ADV
ftr-329	257	2	,	,	PUNCT
ftr-329	257	3	no	no	DET
ftr-329	257	4	country	country	NOUN
ftr-329	257	5	has	have	AUX
ftr-329	257	6	permitted	permit	VERB
ftr-329	257	7	ftcs	ftcs	NOUN
ftr-329	257	8	in	in	ADP
ftr-329	257	9	excess	excess	NOUN
ftr-329	257	10	of	of	ADP
ftr-329	257	11	the	the	DET
ftr-329	257	12	taxpayer	taxpayer	NOUN
ftr-329	257	13	’s	’s	PART
ftr-329	257	14	erstwhile	erstwhile	VERB
ftr-329	257	15	domestic	domestic	ADJ
ftr-329	257	16	tax	tax	NOUN
ftr-329	257	17	liability.51	liability.51	NOUN
ftr-329	257	18	the	the	DET
ftr-329	257	19	limitation	limitation	NOUN
ftr-329	257	20	means	mean	VERB
ftr-329	257	21	that	that	SCONJ
ftr-329	257	22	residents	resident	NOUN
ftr-329	257	23	of	of	ADP
ftr-329	257	24	ftc	ftc	PROPN
ftr-329	257	25	jurisdictions	jurisdiction	NOUN
ftr-329	257	26	with	with	ADP
ftr-329	257	27	lower	low	ADJ
ftr-329	257	28	rates	rate	NOUN
ftr-329	257	29	face	face	VERB
ftr-329	257	30	higher	high	ADJ
ftr-329	257	31	taxes	taxis	NOUN
ftr-329	257	32	on	on	ADP
ftr-329	257	33	investments	investment	NOUN
ftr-329	257	34	in	in	ADP
ftr-329	257	35	high	high	ADJ
ftr-329	257	36	-	-	PUNCT
ftr-329	257	37	tax	tax	NOUN
ftr-329	257	38	jurisdictions	jurisdiction	NOUN
ftr-329	257	39	than	than	ADP
ftr-329	257	40	on	on	ADP
ftr-329	257	41	investments	investment	NOUN
ftr-329	257	42	at	at	ADP
ftr-329	257	43	home	home	NOUN
ftr-329	257	44	or	or	CCONJ
ftr-329	257	45	in	in	ADP
ftr-329	257	46	other	other	ADJ
ftr-329	257	47	jurisdictions	jurisdiction	NOUN
ftr-329	257	48	having	have	VERB
ftr-329	257	49	rates	rate	NOUN
ftr-329	257	50	not	not	PART
ftr-329	257	51	in	in	ADP
ftr-329	257	52	excess	excess	NOUN
ftr-329	257	53	of	of	ADP
ftr-329	257	54	the	the	DET
ftr-329	257	55	home	home	NOUN
ftr-329	257	56	rate	rate	NOUN
ftr-329	257	57	.	.	PUNCT
ftr-329	258	1	residents	resident	NOUN
ftr-329	258	2	of	of	ADP
ftr-329	258	3	high	high	ADJ
ftr-329	258	4	-	-	PUNCT
ftr-329	258	5	tax	tax	NOUN
ftr-329	258	6	ftc	ftc	PROPN
ftr-329	258	7	jurisdictions	jurisdiction	NOUN
ftr-329	258	8	,	,	PUNCT
ftr-329	258	9	however	however	ADV
ftr-329	258	10	,	,	PUNCT
ftr-329	258	11	face	face	VERB
ftr-329	258	12	the	the	DET
ftr-329	258	13	same	same	ADJ
ftr-329	258	14	rate	rate	NOUN
ftr-329	258	15	on	on	ADP
ftr-329	258	16	investments	investment	NOUN
ftr-329	258	17	wherever	wherever	SCONJ
ftr-329	258	18	located	locate	VERB
ftr-329	258	19	.	.	PUNCT
ftr-329	259	1	in	in	ADP
ftr-329	259	2	addition	addition	NOUN
ftr-329	259	3	,	,	PUNCT
ftr-329	259	4	residents	resident	NOUN
ftr-329	259	5	of	of	ADP
ftr-329	259	6	high	high	ADJ
ftr-329	259	7	-	-	PUNCT
ftr-329	259	8	tax	tax	NOUN
ftr-329	259	9	ftc	ftc	PROPN
ftr-329	259	10	jurisdictions	jurisdiction	NOUN
ftr-329	259	11	have	have	VERB
ftr-329	259	12	an	an	DET
ftr-329	259	13	incentive	incentive	NOUN
ftr-329	259	14	to	to	PART
ftr-329	259	15	locate	locate	VERB
ftr-329	259	16	both	both	DET
ftr-329	259	17	themselves	themselves	PRON
ftr-329	259	18	and	and	CCONJ
ftr-329	259	19	capital	capital	NOUN
ftr-329	259	20	in	in	ADP
ftr-329	259	21	lowtax	lowtax	NOUN
ftr-329	259	22	jurisdictions	jurisdiction	NOUN
ftr-329	259	23	,	,	PUNCT
ftr-329	259	24	since	since	SCONJ
ftr-329	259	25	then	then	ADV
ftr-329	259	26	,	,	PUNCT
ftr-329	259	27	but	but	CCONJ
ftr-329	259	28	only	only	ADV
ftr-329	259	29	then	then	ADV
ftr-329	259	30	,	,	PUNCT
ftr-329	259	31	can	can	AUX
ftr-329	259	32	they	they	PRON
ftr-329	259	33	secure	secure	VERB
ftr-329	259	34	the	the	DET
ftr-329	259	35	lower	low	ADJ
ftr-329	259	36	tax	tax	NOUN
ftr-329	259	37	rate	rate	NOUN
ftr-329	259	38	they	they	PRON
ftr-329	259	39	would	would	AUX
ftr-329	259	40	otherwise	otherwise	ADV
ftr-329	259	41	obtain	obtain	VERB
ftr-329	259	42	just	just	ADV
ftr-329	259	43	by	by	ADP
ftr-329	259	44	relocating	relocate	VERB
ftr-329	259	45	themselves	themselves	PRON
ftr-329	259	46	and	and	CCONJ
ftr-329	259	47	leaving	leave	VERB
ftr-329	259	48	capital	capital	NOUN
ftr-329	259	49	where	where	SCONJ
ftr-329	259	50	it	it	PRON
ftr-329	259	51	was	be	AUX
ftr-329	259	52	in	in	ADP
ftr-329	259	53	a	a	DET
ftr-329	259	54	system	system	NOUN
ftr-329	259	55	of	of	ADP
ftr-329	259	56	unlimited	unlimited	ADJ
ftr-329	259	57	ftcs	ftcs	NOUN
ftr-329	259	58	.	.	PUNCT
ftr-329	260	1	the	the	DET
ftr-329	260	2	net	net	ADJ
ftr-329	260	3	effect	effect	NOUN
ftr-329	260	4	of	of	ADP
ftr-329	260	5	both	both	DET
ftr-329	260	6	phenomena	phenomenon	NOUN
ftr-329	260	7	is	be	AUX
ftr-329	260	8	to	to	PART
ftr-329	260	9	create	create	VERB
ftr-329	260	10	a	a	DET
ftr-329	260	11	worldwide	worldwide	ADJ
ftr-329	260	12	bias	bias	NOUN
ftr-329	260	13	towards	towards	ADP
ftr-329	260	14	investment	investment	NOUN
ftr-329	260	15	in	in	ADP
ftr-329	260	16	lower	lower	ADV
ftr-329	260	17	-	-	PUNCT
ftr-329	260	18	taxed	tax	VERB
ftr-329	260	19	jurisdictions	jurisdiction	NOUN
ftr-329	260	20	,	,	PUNCT
ftr-329	260	21	which	which	PRON
ftr-329	260	22	effectively	effectively	ADV
ftr-329	260	23	moves	move	VERB
ftr-329	260	24	the	the	DET
ftr-329	260	25	world	world	NOUN
ftr-329	260	26	in	in	ADP
ftr-329	260	27	the	the	DET
ftr-329	260	28	direction	direction	NOUN
ftr-329	260	29	of	of	ADP
ftr-329	260	30	territorial	territorial	ADJ
ftr-329	260	31	taxation.52	taxation.52	NOUN
ftr-329	260	32	depending	depend	VERB
ftr-329	260	33	on	on	ADP
ftr-329	260	34	the	the	DET
ftr-329	260	35	magnitude	magnitude	NOUN
ftr-329	260	36	of	of	ADP
ftr-329	260	37	the	the	DET
ftr-329	260	38	effects	effect	NOUN
ftr-329	260	39	,	,	PUNCT
ftr-329	260	40	a	a	DET
ftr-329	260	41	formal	formal	ADJ
ftr-329	260	42	switch	switch	NOUN
ftr-329	260	43	to	to	ADP
ftr-329	260	44	territoriality	territoriality	NOUN
ftr-329	260	45	could	could	AUX
ftr-329	260	46	actually	actually	ADV
ftr-329	260	47	be	be	AUX
ftr-329	260	48	welfare	welfare	NOUN
ftr-329	260	49	enhancing	enhancing	NOUN
ftr-329	260	50	,	,	PUNCT
ftr-329	260	51	since	since	SCONJ
ftr-329	260	52	it	it	PRON
ftr-329	260	53	eliminates	eliminate	VERB
ftr-329	260	54	taxinduced	taxinduce	VERB
ftr-329	260	55	shifts	shift	NOUN
ftr-329	260	56	of	of	ADP
ftr-329	260	57	ownership	ownership	NOUN
ftr-329	260	58	that	that	PRON
ftr-329	260	59	arise	arise	VERB
ftr-329	260	60	under	under	ADP
ftr-329	260	61	an	an	DET
ftr-329	260	62	incomplete	incomplete	ADJ
ftr-329	260	63	implementation	implementation	NOUN
ftr-329	260	64	of	of	ADP
ftr-329	260	65	worldwide	worldwide	ADJ
ftr-329	260	66	taxation	taxation	NOUN
ftr-329	260	67	while	while	SCONJ
ftr-329	260	68	preserving	preserve	VERB
ftr-329	260	69	savings	saving	NOUN
ftr-329	260	70	neutrality	neutrality	NOUN
ftr-329	260	71	and	and	CCONJ
ftr-329	260	72	,	,	PUNCT
ftr-329	260	73	more	more	ADV
ftr-329	260	74	importantly	importantly	ADV
ftr-329	260	75	,	,	PUNCT
ftr-329	260	76	ownership	ownership	NOUN
ftr-329	260	77	neutrality	neutrality	NOUN
ftr-329	260	78	.	.	PUNCT
ftr-329	261	1	heterogeneity	heterogeneity	NOUN
ftr-329	261	2	of	of	ADP
ftr-329	261	3	tax	tax	NOUN
ftr-329	261	4	systems	system	NOUN
ftr-329	261	5	has	have	VERB
ftr-329	261	6	a	a	DET
ftr-329	261	7	similar	similar	ADJ
ftr-329	261	8	effect	effect	NOUN
ftr-329	261	9	.	.	PUNCT
ftr-329	262	1	in	in	ADP
ftr-329	262	2	a	a	DET
ftr-329	262	3	multi	multi	ADJ
ftr-329	262	4	-	-	ADJ
ftr-329	262	5	state	state	ADJ
ftr-329	262	6	world	world	NOUN
ftr-329	262	7	in	in	ADP
ftr-329	262	8	which	which	PRON
ftr-329	262	9	one	one	NUM
ftr-329	262	10	or	or	CCONJ
ftr-329	262	11	more	more	ADJ
ftr-329	262	12	jurisdictions	jurisdiction	NOUN
ftr-329	262	13	adopt	adopt	VERB
ftr-329	262	14	territorial	territorial	ADJ
ftr-329	262	15	taxation	taxation	NOUN
ftr-329	262	16	,	,	PUNCT
ftr-329	262	17	residents	resident	NOUN
ftr-329	262	18	of	of	ADP
ftr-329	262	19	countries	country	NOUN
ftr-329	262	20	employing	employ	VERB
ftr-329	262	21	a	a	DET
ftr-329	262	22	residence	residence	NOUN
ftr-329	262	23	-	-	PUNCT
ftr-329	262	24	based	base	VERB
ftr-329	262	25	ftc	ftc	PROPN
ftr-329	262	26	system	system	NOUN
ftr-329	262	27	are	be	AUX
ftr-329	262	28	at	at	ADP
ftr-329	262	29	a	a	DET
ftr-329	262	30	tax	tax	NOUN
ftr-329	262	31	disadvantage	disadvantage	NOUN
ftr-329	262	32	when	when	SCONJ
ftr-329	262	33	compared	compare	VERB
ftr-329	262	34	with	with	ADP
ftr-329	262	35	residents	resident	NOUN
ftr-329	262	36	in	in	ADP
ftr-329	262	37	territorial	territorial	ADJ
ftr-329	262	38	jurisdictions	jurisdiction	NOUN
ftr-329	262	39	with	with	ADP
ftr-329	262	40	respect	respect	NOUN
ftr-329	262	41	to	to	ADP
ftr-329	262	42	investment	investment	NOUN
ftr-329	262	43	opportunities	opportunity	NOUN
ftr-329	262	44	in	in	ADP
ftr-329	262	45	low	low	ADJ
ftr-329	262	46	-	-	PUNCT
ftr-329	262	47	tax	tax	NOUN
ftr-329	262	48	jurisdictions	jurisdiction	NOUN
ftr-329	262	49	.	.	PUNCT
ftr-329	263	1	to	to	PART
ftr-329	263	2	illustrate	illustrate	VERB
ftr-329	263	3	,	,	PUNCT
ftr-329	263	4	consider	consider	VERB
ftr-329	263	5	a	a	DET
ftr-329	263	6	world	world	NOUN
ftr-329	263	7	composed	compose	VERB
ftr-329	263	8	of	of	ADP
ftr-329	263	9	states	state	NOUN
ftr-329	263	10	x	x	SYM
ftr-329	263	11	,	,	PUNCT
ftr-329	263	12	y	y	PROPN
ftr-329	263	13	,	,	PUNCT
ftr-329	263	14	and	and	CCONJ
ftr-329	263	15	z.	z.	PROPN
ftr-329	263	16	x	x	PROPN
ftr-329	263	17	and	and	CCONJ
ftr-329	263	18	y	y	PROPN
ftr-329	263	19	each	each	PRON
ftr-329	263	20	impose	impose	VERB
ftr-329	263	21	tax	tax	NOUN
ftr-329	263	22	at	at	ADP
ftr-329	263	23	a	a	DET
ftr-329	263	24	flat	flat	ADJ
ftr-329	263	25	35	35	NUM
ftr-329	263	26	percent	percent	NOUN
ftr-329	263	27	rate	rate	NOUN
ftr-329	263	28	on	on	ADP
ftr-329	263	29	domestic	domestic	ADJ
ftr-329	263	30	-	-	PUNCT
ftr-329	263	31	source	source	NOUN
ftr-329	263	32	income	income	NOUN
ftr-329	263	33	,	,	PUNCT
ftr-329	263	34	but	but	CCONJ
ftr-329	263	35	whereas	whereas	SCONJ
ftr-329	263	36	x	x	PRON
ftr-329	263	37	adopts	adopt	VERB
ftr-329	263	38	worldwide	worldwide	ADJ
ftr-329	263	39	taxation	taxation	NOUN
ftr-329	263	40	with	with	ADP
ftr-329	263	41	an	an	DET
ftr-329	263	42	ftc	ftc	PROPN
ftr-329	263	43	for	for	ADP
ftr-329	263	44	its	its	PRON
ftr-329	263	45	residents	resident	NOUN
ftr-329	263	46	and	and	CCONJ
ftr-329	263	47	nationals	national	NOUN
ftr-329	263	48	,	,	PUNCT
ftr-329	263	49	y	y	PROPN
ftr-329	263	50	adopts	adopt	VERB
ftr-329	263	51	a	a	DET
ftr-329	263	52	51	51	NUM
ftr-329	263	53	.	.	PUNCT
ftr-329	264	1	see	see	VERB
ftr-329	264	2	,	,	PUNCT
ftr-329	264	3	e.g.	e.g.	ADV
ftr-329	264	4	,	,	PUNCT
ftr-329	264	5	i.r.c	i.r.c	NOUN
ftr-329	264	6	.	.	PUNCT
ftr-329	265	1	§	§	PROPN
ftr-329	265	2	904(a	904(a	PROPN
ftr-329	265	3	)	)	PUNCT
ftr-329	265	4	.	.	PUNCT
ftr-329	266	1	52	52	NUM
ftr-329	266	2	.	.	PUNCT
ftr-329	266	3	hines	hine	NOUN
ftr-329	266	4	,	,	PUNCT
ftr-329	266	5	reconsidering	reconsider	VERB
ftr-329	266	6	,	,	PUNCT
ftr-329	266	7	supra	supra	PROPN
ftr-329	266	8	note	note	PROPN
ftr-329	266	9	19	19	NUM
ftr-329	266	10	,	,	PUNCT
ftr-329	266	11	at	at	ADP
ftr-329	266	12	273	273	NUM
ftr-329	266	13	;	;	PUNCT
ftr-329	266	14	peggy	peggy	PROPN
ftr-329	266	15	b.	b.	PROPN
ftr-329	266	16	musgrave	musgrave	PROPN
ftr-329	266	17	,	,	PUNCT
ftr-329	266	18	capital	capital	NOUN
ftr-329	266	19	import	import	NOUN
ftr-329	266	20	neutrality	neutrality	NOUN
ftr-329	266	21	,	,	PUNCT
ftr-329	266	22	in	in	ADP
ftr-329	266	23	encyclopedia	encyclopedia	NOUN
ftr-329	266	24	of	of	ADP
ftr-329	266	25	taxation	taxation	NOUN
ftr-329	266	26	and	and	CCONJ
ftr-329	266	27	tax	tax	NOUN
ftr-329	266	28	policy	policy	NOUN
ftr-329	266	29	50	50	NUM
ftr-329	266	30	,	,	PUNCT
ftr-329	266	31	50	50	NUM
ftr-329	266	32	(	(	PUNCT
ftr-329	266	33	joseph	joseph	PROPN
ftr-329	266	34	j.	j.	PROPN
ftr-329	266	35	cordes	cordes	PROPN
ftr-329	266	36	et	et	PROPN
ftr-329	266	37	al	al	PROPN
ftr-329	266	38	.	.	PUNCT
ftr-329	266	39	eds	eds	PROPN
ftr-329	266	40	.	.	PROPN
ftr-329	266	41	,	,	PUNCT
ftr-329	266	42	2d	2d	PROPN
ftr-329	266	43	ed	ed	NOUN
ftr-329	266	44	.	.	PROPN
ftr-329	266	45	2005	2005	NUM
ftr-329	266	46	)	)	PUNCT
ftr-329	266	47	.	.	PUNCT
ftr-329	267	1	72	72	NUM
ftr-329	267	2	florida	florida	PROPN
ftr-329	267	3	tax	tax	NOUN
ftr-329	267	4	review	review	NOUN
ftr-329	267	5	[	[	X
ftr-329	267	6	vol	vol	NOUN
ftr-329	267	7	.	.	NOUN
ftr-329	267	8	12:2	12:2	NUM
ftr-329	267	9	territorial	territorial	ADJ
ftr-329	267	10	system	system	NOUN
ftr-329	267	11	under	under	ADP
ftr-329	267	12	which	which	PRON
ftr-329	267	13	neither	neither	CCONJ
ftr-329	267	14	foreign	foreign	ADJ
ftr-329	267	15	-	-	PUNCT
ftr-329	267	16	source	source	NOUN
ftr-329	267	17	income	income	NOUN
ftr-329	267	18	nor	nor	CCONJ
ftr-329	267	19	foreignsource	foreignsource	NOUN
ftr-329	267	20	expense	expense	NOUN
ftr-329	267	21	is	be	AUX
ftr-329	267	22	accounted	account	VERB
ftr-329	267	23	for	for	ADP
ftr-329	267	24	.	.	PUNCT
ftr-329	268	1	z	z	NOUN
ftr-329	268	2	is	be	AUX
ftr-329	268	3	a	a	DET
ftr-329	268	4	net	net	ADJ
ftr-329	268	5	capital	capital	NOUN
ftr-329	268	6	importing	import	VERB
ftr-329	268	7	country	country	NOUN
ftr-329	268	8	that	that	PRON
ftr-329	268	9	has	have	AUX
ftr-329	268	10	adopted	adopt	VERB
ftr-329	268	11	a	a	DET
ftr-329	268	12	flat	flat	ADJ
ftr-329	268	13	10	10	NUM
ftr-329	268	14	percent	percent	NOUN
ftr-329	268	15	rate	rate	NOUN
ftr-329	268	16	on	on	ADP
ftr-329	268	17	z	z	NOUN
ftr-329	268	18	-	-	PUNCT
ftr-329	268	19	sourced	source	VERB
ftr-329	268	20	income.53	income.53	NOUN
ftr-329	268	21	(	(	PUNCT
ftr-329	268	22	z	z	NOUN
ftr-329	268	23	’s	’s	PART
ftr-329	268	24	method	method	NOUN
ftr-329	268	25	of	of	ADP
ftr-329	268	26	taxing	tax	VERB
ftr-329	268	27	non	non	ADJ
ftr-329	268	28	-	-	ADJ
ftr-329	268	29	z	z	ADJ
ftr-329	268	30	-	-	PUNCT
ftr-329	268	31	sourced	source	VERB
ftr-329	268	32	income	income	NOUN
ftr-329	268	33	is	be	AUX
ftr-329	268	34	immaterial	immaterial	ADJ
ftr-329	268	35	for	for	ADP
ftr-329	268	36	the	the	DET
ftr-329	268	37	example	example	NOUN
ftr-329	268	38	.	.	PUNCT
ftr-329	268	39	)	)	PUNCT
ftr-329	269	1	when	when	SCONJ
ftr-329	269	2	compared	compare	VERB
ftr-329	269	3	to	to	ADP
ftr-329	269	4	y	y	PROPN
ftr-329	269	5	residents	resident	NOUN
ftr-329	269	6	,	,	PUNCT
ftr-329	269	7	x	x	PRON
ftr-329	269	8	residents	resident	NOUN
ftr-329	269	9	face	face	VERB
ftr-329	269	10	a	a	DET
ftr-329	269	11	tax	tax	NOUN
ftr-329	269	12	disadvantage	disadvantage	NOUN
ftr-329	269	13	with	with	ADP
ftr-329	269	14	respect	respect	NOUN
ftr-329	269	15	to	to	ADP
ftr-329	269	16	the	the	DET
ftr-329	269	17	z	z	NOUN
ftr-329	269	18	-	-	PUNCT
ftr-329	269	19	sourced	source	VERB
ftr-329	269	20	investment	investment	NOUN
ftr-329	269	21	because	because	SCONJ
ftr-329	269	22	x	x	SYM
ftr-329	269	23	residents	resident	NOUN
ftr-329	269	24	can	can	AUX
ftr-329	269	25	not	not	PART
ftr-329	269	26	respond	respond	VERB
ftr-329	269	27	to	to	ADP
ftr-329	269	28	the	the	DET
ftr-329	269	29	tax	tax	NOUN
ftr-329	269	30	advantage	advantage	NOUN
ftr-329	269	31	of	of	ADP
ftr-329	269	32	the	the	DET
ftr-329	269	33	zsourced	zsourced	ADJ
ftr-329	269	34	investment	investment	NOUN
ftr-329	269	35	,	,	PUNCT
ftr-329	269	36	while	while	SCONJ
ftr-329	269	37	y	y	PROPN
ftr-329	269	38	residents	resident	NOUN
ftr-329	269	39	can	can	AUX
ftr-329	269	40	.	.	PUNCT
ftr-329	270	1	the	the	DET
ftr-329	270	2	difficulty	difficulty	NOUN
ftr-329	270	3	that	that	PRON
ftr-329	270	4	this	this	DET
ftr-329	270	5	type	type	NOUN
ftr-329	270	6	of	of	ADP
ftr-329	270	7	situation	situation	NOUN
ftr-329	270	8	creates	create	VERB
ftr-329	270	9	forms	form	NOUN
ftr-329	270	10	the	the	DET
ftr-329	270	11	basis	basis	NOUN
ftr-329	270	12	for	for	ADP
ftr-329	270	13	regular	regular	ADJ
ftr-329	270	14	pleas	plea	NOUN
ftr-329	270	15	from	from	ADP
ftr-329	270	16	u.s	u.s	PROPN
ftr-329	270	17	.	.	PROPN
ftr-329	270	18	industry	industry	NOUN
ftr-329	270	19	for	for	ADP
ftr-329	270	20	the	the	DET
ftr-329	270	21	u.s	u.s	PROPN
ftr-329	270	22	.	.	PROPN
ftr-329	270	23	to	to	PART
ftr-329	270	24	move	move	VERB
ftr-329	270	25	to	to	ADP
ftr-329	270	26	a	a	DET
ftr-329	270	27	territorial	territorial	ADJ
ftr-329	270	28	system	system	NOUN
ftr-329	270	29	,	,	PUNCT
ftr-329	270	30	as	as	SCONJ
ftr-329	270	31	most	most	ADJ
ftr-329	270	32	industrialized	industrialize	VERB
ftr-329	270	33	nations	nation	NOUN
ftr-329	270	34	have	have	AUX
ftr-329	270	35	done.54	done.54	VERB
ftr-329	270	36	equally	equally	ADV
ftr-329	270	37	importantly	importantly	ADV
ftr-329	270	38	,	,	PUNCT
ftr-329	270	39	the	the	DET
ftr-329	270	40	tax	tax	NOUN
ftr-329	270	41	-	-	PUNCT
ftr-329	270	42	insensitivity	insensitivity	NOUN
ftr-329	270	43	to	to	PART
ftr-329	270	44	ownership	ownership	NOUN
ftr-329	270	45	considerations	consideration	NOUN
ftr-329	270	46	that	that	PRON
ftr-329	270	47	arises	arise	VERB
ftr-329	270	48	in	in	ADP
ftr-329	270	49	a	a	DET
ftr-329	270	50	world	world	NOUN
ftr-329	270	51	of	of	ADP
ftr-329	270	52	residence	residence	NOUN
ftr-329	270	53	-	-	PUNCT
ftr-329	270	54	based	base	VERB
ftr-329	270	55	systems	system	NOUN
ftr-329	270	56	disappears	disappear	VERB
ftr-329	270	57	in	in	ADP
ftr-329	270	58	a	a	DET
ftr-329	270	59	world	world	NOUN
ftr-329	270	60	of	of	ADP
ftr-329	270	61	mixed	mixed	ADJ
ftr-329	270	62	systems.55	systems.55	NOUN
ftr-329	270	63	in	in	ADP
ftr-329	270	64	the	the	DET
ftr-329	270	65	mixed	mixed	ADJ
ftr-329	270	66	setting	setting	NOUN
ftr-329	270	67	,	,	PUNCT
ftr-329	270	68	the	the	DET
ftr-329	270	69	incentives	incentive	NOUN
ftr-329	270	70	that	that	PRON
ftr-329	270	71	residents	resident	NOUN
ftr-329	270	72	of	of	ADP
ftr-329	270	73	worldwide	worldwide	ADJ
ftr-329	270	74	tax	tax	NOUN
ftr-329	270	75	jurisdictions	jurisdiction	NOUN
ftr-329	270	76	face	face	VERB
ftr-329	270	77	differ	differ	VERB
ftr-329	270	78	from	from	ADP
ftr-329	270	79	the	the	DET
ftr-329	270	80	incentives	incentive	NOUN
ftr-329	270	81	that	that	PRON
ftr-329	270	82	residents	resident	NOUN
ftr-329	270	83	of	of	ADP
ftr-329	270	84	territorial	territorial	ADJ
ftr-329	270	85	jurisdictions	jurisdiction	NOUN
ftr-329	270	86	face	face	VERB
ftr-329	270	87	,	,	PUNCT
ftr-329	270	88	as	as	SCONJ
ftr-329	270	89	illustrated	illustrate	VERB
ftr-329	270	90	in	in	ADP
ftr-329	270	91	the	the	DET
ftr-329	270	92	example	example	NOUN
ftr-329	270	93	in	in	ADP
ftr-329	270	94	the	the	DET
ftr-329	270	95	preceding	precede	VERB
ftr-329	270	96	paragraph	paragraph	NOUN
ftr-329	270	97	.	.	PUNCT
ftr-329	271	1	in	in	ADP
ftr-329	271	2	particular	particular	ADJ
ftr-329	271	3	,	,	PUNCT
ftr-329	271	4	residents	resident	NOUN
ftr-329	271	5	of	of	ADP
ftr-329	271	6	high	high	ADJ
ftr-329	271	7	-	-	PUNCT
ftr-329	271	8	tax	tax	NOUN
ftr-329	271	9	residence	residence	NOUN
ftr-329	271	10	-	-	PUNCT
ftr-329	271	11	based	base	VERB
ftr-329	271	12	jurisdictions	jurisdiction	NOUN
ftr-329	271	13	will	will	AUX
ftr-329	271	14	be	be	AUX
ftr-329	271	15	at	at	ADP
ftr-329	271	16	a	a	DET
ftr-329	271	17	disadvantage	disadvantage	NOUN
ftr-329	271	18	compared	compare	VERB
ftr-329	271	19	to	to	ADP
ftr-329	271	20	residents	resident	NOUN
ftr-329	271	21	of	of	ADP
ftr-329	271	22	high	high	ADJ
ftr-329	271	23	-	-	PUNCT
ftr-329	271	24	tax	tax	NOUN
ftr-329	271	25	territorial	territorial	ADJ
ftr-329	271	26	jurisdictions	jurisdiction	NOUN
ftr-329	271	27	when	when	SCONJ
ftr-329	271	28	it	it	PRON
ftr-329	271	29	comes	come	VERB
ftr-329	271	30	to	to	ADP
ftr-329	271	31	investment	investment	NOUN
ftr-329	271	32	opportunities	opportunity	NOUN
ftr-329	271	33	in	in	ADP
ftr-329	271	34	low	low	ADJ
ftr-329	271	35	-	-	PUNCT
ftr-329	271	36	tax	tax	NOUN
ftr-329	271	37	jurisdictions	jurisdiction	NOUN
ftr-329	271	38	because	because	SCONJ
ftr-329	271	39	they	they	PRON
ftr-329	271	40	lack	lack	VERB
ftr-329	271	41	the	the	DET
ftr-329	271	42	incentive	incentive	NOUN
ftr-329	271	43	that	that	PRON
ftr-329	271	44	residents	resident	NOUN
ftr-329	271	45	of	of	ADP
ftr-329	271	46	territorial	territorial	ADJ
ftr-329	271	47	jurisdictions	jurisdiction	NOUN
ftr-329	271	48	have	have	VERB
ftr-329	271	49	to	to	PART
ftr-329	271	50	invest	invest	VERB
ftr-329	271	51	in	in	ADP
ftr-329	271	52	the	the	DET
ftr-329	271	53	low	low	ADJ
ftr-329	271	54	-	-	PUNCT
ftr-329	271	55	tax	tax	NOUN
ftr-329	271	56	jurisdiction	jurisdiction	NOUN
ftr-329	271	57	.	.	PUNCT
ftr-329	272	1	if	if	SCONJ
ftr-329	272	2	the	the	DET
ftr-329	272	3	contention	contention	NOUN
ftr-329	272	4	is	be	AUX
ftr-329	272	5	true	true	ADJ
ftr-329	272	6	that	that	SCONJ
ftr-329	272	7	most	most	ADJ
ftr-329	272	8	cross	cross	ADJ
ftr-329	272	9	-	-	ADJ
ftr-329	272	10	border	border	ADJ
ftr-329	272	11	transactions	transaction	NOUN
ftr-329	272	12	involve	involve	VERB
ftr-329	272	13	shifting	shift	VERB
ftr-329	272	14	ownership	ownership	NOUN
ftr-329	272	15	of	of	ADP
ftr-329	272	16	fixedbase	fixedbase	NOUN
ftr-329	272	17	capital	capital	NOUN
ftr-329	272	18	,	,	PUNCT
ftr-329	272	19	the	the	DET
ftr-329	272	20	tax	tax	NOUN
ftr-329	272	21	disadvantage	disadvantage	NOUN
ftr-329	272	22	to	to	ADP
ftr-329	272	23	a	a	DET
ftr-329	272	24	country	country	NOUN
ftr-329	272	25	employing	employ	VERB
ftr-329	272	26	a	a	DET
ftr-329	272	27	high	high	ADJ
ftr-329	272	28	-	-	PUNCT
ftr-329	272	29	tax	tax	NOUN
ftr-329	272	30	worldwide	worldwide	ADJ
ftr-329	272	31	system	system	NOUN
ftr-329	272	32	becomes	become	VERB
ftr-329	272	33	very	very	ADV
ftr-329	272	34	large	large	ADJ
ftr-329	272	35	,	,	PUNCT
ftr-329	272	36	while	while	SCONJ
ftr-329	272	37	the	the	DET
ftr-329	272	38	tax	tax	NOUN
ftr-329	272	39	loss	loss	NOUN
ftr-329	272	40	of	of	ADP
ftr-329	272	41	shifting	shift	VERB
ftr-329	272	42	to	to	ADP
ftr-329	272	43	a	a	DET
ftr-329	272	44	territorial	territorial	ADJ
ftr-329	272	45	system	system	NOUN
ftr-329	272	46	becomes	become	VERB
ftr-329	272	47	very	very	ADV
ftr-329	272	48	small.56	small.56	NOUN
ftr-329	272	49	finally	finally	ADV
ftr-329	272	50	,	,	PUNCT
ftr-329	272	51	consider	consider	VERB
ftr-329	272	52	the	the	DET
ftr-329	272	53	problem	problem	NOUN
ftr-329	272	54	of	of	ADP
ftr-329	272	55	deferral	deferral	NOUN
ftr-329	272	56	,	,	PUNCT
ftr-329	272	57	as	as	SCONJ
ftr-329	272	58	exemplified	exemplify	VERB
ftr-329	272	59	by	by	ADP
ftr-329	272	60	the	the	DET
ftr-329	272	61	u.s	u.s	PROPN
ftr-329	272	62	.	.	PROPN
ftr-329	272	63	case	case	NOUN
ftr-329	272	64	.	.	PUNCT
ftr-329	273	1	formally	formally	ADV
ftr-329	273	2	,	,	PUNCT
ftr-329	273	3	the	the	DET
ftr-329	273	4	u.s	u.s	PROPN
ftr-329	273	5	.	.	PROPN
ftr-329	273	6	pursues	pursues	PROPN
ftr-329	273	7	cen	cen	PROPN
ftr-329	273	8	through	through	ADP
ftr-329	273	9	worldwide	worldwide	ADJ
ftr-329	273	10	taxation	taxation	NOUN
ftr-329	273	11	of	of	ADP
ftr-329	273	12	its	its	PRON
ftr-329	273	13	citizens	citizen	NOUN
ftr-329	273	14	and	and	CCONJ
ftr-329	273	15	residents	resident	NOUN
ftr-329	273	16	together	together	ADV
ftr-329	273	17	with	with	ADP
ftr-329	273	18	the	the	DET
ftr-329	273	19	provision	provision	NOUN
ftr-329	273	20	of	of	ADP
ftr-329	273	21	a	a	DET
ftr-329	273	22	limited	limited	ADJ
ftr-329	273	23	ftc.57	ftc.57	ADJ
ftr-329	273	24	consistent	consistent	ADJ
ftr-329	273	25	with	with	ADP
ftr-329	273	26	the	the	DET
ftr-329	273	27	standard	standard	ADJ
ftr-329	273	28	assumptions	assumption	NOUN
ftr-329	273	29	discussed	discuss	VERB
ftr-329	273	30	in	in	ADP
ftr-329	273	31	section	section	NOUN
ftr-329	273	32	1	1	NUM
ftr-329	273	33	,	,	PUNCT
ftr-329	273	34	the	the	DET
ftr-329	273	35	costs	cost	NOUN
ftr-329	273	36	to	to	ADP
ftr-329	273	37	u.s	u.s	PROPN
ftr-329	273	38	.	.	PROPN
ftr-329	273	39	individuals	individual	NOUN
ftr-329	273	40	of	of	ADP
ftr-329	273	41	escaping	escape	VERB
ftr-329	273	42	u.s	u.s	PROPN
ftr-329	273	43	.	.	PROPN
ftr-329	273	44	tax	tax	NOUN
ftr-329	273	45	on	on	ADP
ftr-329	273	46	income	income	NOUN
ftr-329	273	47	they	they	PRON
ftr-329	273	48	directly	directly	ADV
ftr-329	273	49	own	own	ADJ
ftr-329	273	50	are	be	AUX
ftr-329	273	51	relatively	relatively	ADV
ftr-329	273	52	high	high	ADJ
ftr-329	273	53	,	,	PUNCT
ftr-329	273	54	because	because	SCONJ
ftr-329	273	55	doing	do	VERB
ftr-329	273	56	so	so	ADV
ftr-329	273	57	generally	generally	ADV
ftr-329	273	58	requires	require	VERB
ftr-329	273	59	the	the	DET
ftr-329	273	60	individual	individual	NOUN
ftr-329	273	61	to	to	PART
ftr-329	273	62	leave	leave	VERB
ftr-329	273	63	the	the	DET
ftr-329	273	64	u.s	u.s	PROPN
ftr-329	273	65	.	.	PROPN
ftr-329	273	66	,	,	PUNCT
ftr-329	273	67	something	something	PRON
ftr-329	273	68	most	most	ADJ
ftr-329	273	69	residents	resident	NOUN
ftr-329	273	70	are	be	AUX
ftr-329	273	71	reluctant	reluctant	ADJ
ftr-329	273	72	to	to	PART
ftr-329	273	73	do	do	VERB
ftr-329	273	74	.	.	PUNCT
ftr-329	274	1	consequently	consequently	ADV
ftr-329	274	2	,	,	PUNCT
ftr-329	274	3	it	it	PRON
ftr-329	274	4	would	would	AUX
ftr-329	274	5	appear	appear	VERB
ftr-329	274	6	that	that	SCONJ
ftr-329	274	7	the	the	DET
ftr-329	274	8	u.s	u.s	PROPN
ftr-329	274	9	.	.	PROPN
ftr-329	274	10	’s	’s	PART
ftr-329	274	11	promotion	promotion	NOUN
ftr-329	274	12	of	of	ADP
ftr-329	274	13	cen	cen	PROPN
ftr-329	274	14	increases	increase	VERB
ftr-329	274	15	worldwide	worldwide	ADV
ftr-329	274	16	welfare	welfare	NOUN
ftr-329	274	17	more	more	ADJ
ftr-329	274	18	than	than	SCONJ
ftr-329	274	19	would	would	AUX
ftr-329	274	20	its	its	PRON
ftr-329	274	21	promotion	promotion	NOUN
ftr-329	274	22	of	of	ADP
ftr-329	274	23	either	either	DET
ftr-329	274	24	version	version	NOUN
ftr-329	274	25	of	of	ADP
ftr-329	274	26	cin	cin	PROPN
ftr-329	274	27	.	.	PUNCT
ftr-329	275	1	the	the	DET
ftr-329	275	2	difficulty	difficulty	NOUN
ftr-329	275	3	with	with	ADP
ftr-329	275	4	53	53	NUM
ftr-329	275	5	.	.	PUNCT
ftr-329	275	6	see	see	VERB
ftr-329	275	7	kleinbard	kleinbard	ADJ
ftr-329	275	8	,	,	PUNCT
ftr-329	275	9	lessons	lesson	NOUN
ftr-329	275	10	,	,	PUNCT
ftr-329	275	11	supra	supra	PROPN
ftr-329	275	12	note	note	PROPN
ftr-329	275	13	27	27	NUM
ftr-329	275	14	,	,	PUNCT
ftr-329	275	15	for	for	ADP
ftr-329	275	16	a	a	DET
ftr-329	275	17	discussion	discussion	NOUN
ftr-329	275	18	of	of	ADP
ftr-329	275	19	this	this	DET
ftr-329	275	20	problem	problem	NOUN
ftr-329	275	21	.	.	PUNCT
ftr-329	276	1	54	54	NUM
ftr-329	276	2	.	.	PUNCT
ftr-329	277	1	i	i	PRON
ftr-329	277	2	d.	d.	PROPN
ftr-329	277	3	kleinbard	kleinbard	PROPN
ftr-329	277	4	describes	describe	VERB
ftr-329	277	5	these	these	DET
ftr-329	277	6	pleas	plea	NOUN
ftr-329	277	7	as	as	ADP
ftr-329	277	8	demands	demand	NOUN
ftr-329	277	9	that	that	SCONJ
ftr-329	277	10	the	the	DET
ftr-329	277	11	u.s	u.s	PROPN
ftr-329	277	12	.	.	PROPN
ftr-329	277	13	move	move	NOUN
ftr-329	277	14	to	to	ADP
ftr-329	277	15	“	"	PUNCT
ftr-329	277	16	cartoon	cartoon	NOUN
ftr-329	277	17	territoriality	territoriality	NOUN
ftr-329	277	18	.	.	PUNCT
ftr-329	277	19	”	"	PUNCT
ftr-329	278	1	55	55	NUM
ftr-329	278	2	.	.	PUNCT
ftr-329	279	1	hines	hine	NOUN
ftr-329	279	2	,	,	PUNCT
ftr-329	279	3	reconsidering	reconsider	VERB
ftr-329	279	4	,	,	PUNCT
ftr-329	279	5	supra	supra	PROPN
ftr-329	279	6	note	note	PROPN
ftr-329	279	7	19	19	NUM
ftr-329	279	8	,	,	PUNCT
ftr-329	279	9	at	at	ADP
ftr-329	279	10	276	276	NUM
ftr-329	279	11	.	.	PUNCT
ftr-329	279	12	56	56	NUM
ftr-329	279	13	.	.	PUNCT
ftr-329	280	1	desai	desai	PROPN
ftr-329	280	2	and	and	CCONJ
ftr-329	280	3	hines	hine	VERB
ftr-329	280	4	derive	derive	VERB
ftr-329	280	5	$	$	SYM
ftr-329	280	6	50	50	NUM
ftr-329	280	7	billion	billion	NUM
ftr-329	280	8	(	(	PUNCT
ftr-329	280	9	in	in	ADP
ftr-329	280	10	2004	2004	NUM
ftr-329	280	11	)	)	PUNCT
ftr-329	280	12	as	as	ADP
ftr-329	280	13	a	a	DET
ftr-329	280	14	rough	rough	ADJ
ftr-329	280	15	estimate	estimate	NOUN
ftr-329	280	16	of	of	ADP
ftr-329	280	17	the	the	DET
ftr-329	280	18	dollar	dollar	NOUN
ftr-329	280	19	value	value	NOUN
ftr-329	280	20	of	of	ADP
ftr-329	280	21	the	the	DET
ftr-329	280	22	annual	annual	ADJ
ftr-329	280	23	efficiency	efficiency	NOUN
ftr-329	280	24	losses	loss	NOUN
ftr-329	280	25	to	to	ADP
ftr-329	280	26	u.s	u.s	PROPN
ftr-329	280	27	.	.	PROPN
ftr-329	280	28	multinationals	multinational	NOUN
ftr-329	280	29	from	from	ADP
ftr-329	280	30	the	the	DET
ftr-329	280	31	u.s	u.s	PROPN
ftr-329	280	32	.	.	PROPN
ftr-329	280	33	system	system	NOUN
ftr-329	280	34	of	of	ADP
ftr-329	280	35	quasi	quasi	ADJ
ftr-329	280	36	-	-	ADJ
ftr-329	280	37	worldwide	worldwide	ADJ
ftr-329	280	38	taxation	taxation	NOUN
ftr-329	280	39	(	(	PUNCT
ftr-329	280	40	i.e.	i.e.	X
ftr-329	280	41	,	,	PUNCT
ftr-329	280	42	worldwide	worldwide	ADJ
ftr-329	280	43	taxation	taxation	NOUN
ftr-329	280	44	with	with	ADP
ftr-329	280	45	significant	significant	ADJ
ftr-329	280	46	deferral	deferral	ADJ
ftr-329	280	47	opportunities	opportunity	NOUN
ftr-329	280	48	)	)	PUNCT
ftr-329	280	49	.	.	PUNCT
ftr-329	281	1	desai	desai	PROPN
ftr-329	281	2	&	&	CCONJ
ftr-329	281	3	hines	hines	PROPN
ftr-329	281	4	,	,	PUNCT
ftr-329	281	5	old	old	ADJ
ftr-329	281	6	rules	rule	NOUN
ftr-329	281	7	,	,	PUNCT
ftr-329	281	8	supra	supra	PROPN
ftr-329	281	9	note	note	NOUN
ftr-329	281	10	4	4	NUM
ftr-329	281	11	,	,	PUNCT
ftr-329	281	12	at	at	ADP
ftr-329	281	13	955	955	NUM
ftr-329	281	14	.	.	PUNCT
ftr-329	282	1	57	57	NUM
ftr-329	282	2	.	.	PUNCT
ftr-329	283	1	see	see	VERB
ftr-329	283	2	reg	reg	NOUN
ftr-329	283	3	.	.	PUNCT
ftr-329	284	1	§	§	PROPN
ftr-329	284	2	1.1	1.1	NUM
ftr-329	284	3	-	-	SYM
ftr-329	284	4	1(b	1(b	NUM
ftr-329	284	5	)	)	PUNCT
ftr-329	284	6	(	(	PUNCT
ftr-329	284	7	u.s	u.s	PROPN
ftr-329	284	8	.	.	PROPN
ftr-329	284	9	citizens	citizen	NOUN
ftr-329	284	10	and	and	CCONJ
ftr-329	284	11	residents	resident	NOUN
ftr-329	284	12	are	be	AUX
ftr-329	284	13	subject	subject	ADJ
ftr-329	284	14	to	to	ADP
ftr-329	284	15	tax	tax	NOUN
ftr-329	284	16	on	on	ADP
ftr-329	284	17	their	their	PRON
ftr-329	284	18	worldwide	worldwide	ADJ
ftr-329	284	19	income	income	NOUN
ftr-329	284	20	.	.	PUNCT
ftr-329	284	21	)	)	PUNCT
ftr-329	284	22	;	;	PUNCT
ftr-329	284	23	i.r.c	i.r.c	NOUN
ftr-329	284	24	.	.	PUNCT
ftr-329	285	1	§	§	PROPN
ftr-329	285	2	901	901	NUM
ftr-329	285	3	(	(	PUNCT
ftr-329	285	4	foreign	foreign	ADJ
ftr-329	285	5	tax	tax	NOUN
ftr-329	285	6	credit	credit	NOUN
ftr-329	285	7	)	)	PUNCT
ftr-329	285	8	.	.	PUNCT
ftr-329	286	1	2012	2012	NUM
ftr-329	286	2	]	]	PUNCT
ftr-329	286	3	tax	tax	NOUN
ftr-329	286	4	neutralities	neutrality	NOUN
ftr-329	286	5	and	and	CCONJ
ftr-329	286	6	tax	tax	NOUN
ftr-329	286	7	amenities	amenity	NOUN
ftr-329	286	8	73	73	NUM
ftr-329	286	9	this	this	DET
ftr-329	286	10	analysis	analysis	NOUN
ftr-329	286	11	is	be	AUX
ftr-329	286	12	that	that	SCONJ
ftr-329	286	13	under	under	ADP
ftr-329	286	14	u.s	u.s	PROPN
ftr-329	286	15	.	.	PROPN
ftr-329	286	16	law	law	NOUN
ftr-329	286	17	,	,	PUNCT
ftr-329	286	18	the	the	DET
ftr-329	286	19	cost	cost	NOUN
ftr-329	286	20	of	of	ADP
ftr-329	286	21	shifting	shift	VERB
ftr-329	286	22	the	the	DET
ftr-329	286	23	identity	identity	NOUN
ftr-329	286	24	of	of	ADP
ftr-329	286	25	the	the	DET
ftr-329	286	26	immediate	immediate	ADJ
ftr-329	286	27	owner	owner	NOUN
ftr-329	286	28	of	of	ADP
ftr-329	286	29	capital	capital	NOUN
ftr-329	286	30	to	to	ADP
ftr-329	286	31	a	a	DET
ftr-329	286	32	non	non	ADJ
ftr-329	286	33	-	-	ADJ
ftr-329	286	34	u.s	u.s	ADJ
ftr-329	286	35	.	.	PROPN
ftr-329	286	36	person	person	NOUN
ftr-329	286	37	is	be	AUX
ftr-329	286	38	quite	quite	ADV
ftr-329	286	39	low	low	ADJ
ftr-329	286	40	because	because	SCONJ
ftr-329	286	41	corporate	corporate	ADJ
ftr-329	286	42	residency	residency	NOUN
ftr-329	286	43	for	for	ADP
ftr-329	286	44	u.s	u.s	PROPN
ftr-329	286	45	tax	tax	NOUN
ftr-329	286	46	purposes	purpose	NOUN
ftr-329	286	47	is	be	AUX
ftr-329	286	48	almost	almost	ADV
ftr-329	286	49	entirely	entirely	ADV
ftr-329	286	50	a	a	DET
ftr-329	286	51	formal	formal	ADJ
ftr-329	286	52	matter	matter	NOUN
ftr-329	286	53	.	.	PUNCT
ftr-329	287	1	it	it	PRON
ftr-329	287	2	depends	depend	VERB
ftr-329	287	3	upon	upon	SCONJ
ftr-329	287	4	the	the	DET
ftr-329	287	5	place	place	NOUN
ftr-329	287	6	of	of	ADP
ftr-329	287	7	incorporation	incorporation	NOUN
ftr-329	287	8	,	,	PUNCT
ftr-329	287	9	not	not	PART
ftr-329	287	10	the	the	DET
ftr-329	287	11	location	location	NOUN
ftr-329	287	12	of	of	ADP
ftr-329	287	13	significant	significant	ADJ
ftr-329	287	14	managerial	managerial	ADJ
ftr-329	287	15	,	,	PUNCT
ftr-329	287	16	production	production	NOUN
ftr-329	287	17	,	,	PUNCT
ftr-329	287	18	or	or	CCONJ
ftr-329	287	19	other	other	ADJ
ftr-329	287	20	operations	operation	NOUN
ftr-329	287	21	,	,	PUNCT
ftr-329	287	22	or	or	CCONJ
ftr-329	287	23	on	on	ADP
ftr-329	287	24	ultimate	ultimate	ADJ
ftr-329	287	25	beneficial	beneficial	ADJ
ftr-329	287	26	ownership	ownership	NOUN
ftr-329	287	27	of	of	ADP
ftr-329	287	28	corporate	corporate	ADJ
ftr-329	287	29	capital.58	capital.58	NOUN
ftr-329	287	30	when	when	SCONJ
ftr-329	287	31	coupled	couple	VERB
ftr-329	287	32	with	with	ADP
ftr-329	287	33	the	the	DET
ftr-329	287	34	fact	fact	NOUN
ftr-329	287	35	that	that	SCONJ
ftr-329	287	36	most	most	ADV
ftr-329	287	37	active	active	ADJ
ftr-329	287	38	business	business	NOUN
ftr-329	287	39	income	income	NOUN
ftr-329	287	40	of	of	ADP
ftr-329	287	41	foreign	foreign	ADJ
ftr-329	287	42	corporations	corporation	NOUN
ftr-329	287	43	that	that	PRON
ftr-329	287	44	are	be	AUX
ftr-329	287	45	owned	own	VERB
ftr-329	287	46	by	by	ADP
ftr-329	287	47	u.s	u.s	PROPN
ftr-329	287	48	.	.	PROPN
ftr-329	287	49	persons	person	NOUN
ftr-329	287	50	is	be	AUX
ftr-329	287	51	not	not	PART
ftr-329	287	52	taxed	tax	VERB
ftr-329	287	53	until	until	SCONJ
ftr-329	287	54	it	it	PRON
ftr-329	287	55	is	be	AUX
ftr-329	287	56	repatriated,59	repatriated,59	VERB
ftr-329	287	57	the	the	DET
ftr-329	287	58	result	result	NOUN
ftr-329	287	59	is	be	AUX
ftr-329	287	60	a	a	DET
ftr-329	287	61	tax	tax	NOUN
ftr-329	287	62	system	system	NOUN
ftr-329	287	63	that	that	PRON
ftr-329	287	64	approaches	approach	VERB
ftr-329	287	65	territoriality	territoriality	NOUN
ftr-329	287	66	because	because	SCONJ
ftr-329	287	67	of	of	ADP
ftr-329	287	68	deferral	deferral	NOUN
ftr-329	287	69	and	and	CCONJ
ftr-329	287	70	the	the	DET
ftr-329	287	71	ability	ability	NOUN
ftr-329	287	72	of	of	ADP
ftr-329	287	73	taxpayers	taxpayer	NOUN
ftr-329	287	74	to	to	PART
ftr-329	287	75	time	time	NOUN
ftr-329	287	76	inclusions	inclusion	NOUN
ftr-329	287	77	with	with	ADP
ftr-329	287	78	offsetting	offset	VERB
ftr-329	287	79	losses.60	losses.60	NOUN
ftr-329	287	80	as	as	ADP
ftr-329	287	81	a	a	DET
ftr-329	287	82	consequence	consequence	NOUN
ftr-329	287	83	,	,	PUNCT
ftr-329	287	84	the	the	DET
ftr-329	287	85	neutrality	neutrality	NOUN
ftr-329	287	86	question	question	NOUN
ftr-329	287	87	in	in	ADP
ftr-329	287	88	the	the	DET
ftr-329	287	89	u.s	u.s	PROPN
ftr-329	287	90	.	.	PROPN
ftr-329	287	91	setting	setting	NOUN
ftr-329	287	92	has	have	VERB
ftr-329	287	93	to	to	ADP
ftr-329	287	94	some	some	DET
ftr-329	287	95	extent	extent	NOUN
ftr-329	287	96	devolved	devolve	VERB
ftr-329	287	97	into	into	ADP
ftr-329	287	98	a	a	DET
ftr-329	287	99	question	question	NOUN
ftr-329	287	100	of	of	ADP
ftr-329	287	101	determining	determine	VERB
ftr-329	287	102	the	the	DET
ftr-329	287	103	appropriate	appropriate	ADJ
ftr-329	287	104	limits	limit	NOUN
ftr-329	287	105	on	on	ADP
ftr-329	287	106	deferral.61	deferral.61	NOUN
ftr-329	287	107	if	if	SCONJ
ftr-329	287	108	the	the	DET
ftr-329	287	109	ultimate	ultimate	ADJ
ftr-329	287	110	u.s	u.s	PROPN
ftr-329	287	111	.	.	PROPN
ftr-329	287	112	owners	owner	NOUN
ftr-329	287	113	of	of	ADP
ftr-329	287	114	non	non	ADJ
ftr-329	287	115	-	-	ADJ
ftr-329	287	116	u.s.-source	u.s.-source	ADJ
ftr-329	287	117	income	income	NOUN
ftr-329	287	118	can	can	AUX
ftr-329	287	119	defer	defer	VERB
ftr-329	287	120	inclusion	inclusion	NOUN
ftr-329	287	121	for	for	ADP
ftr-329	287	122	u.s	u.s	PROPN
ftr-329	287	123	.	.	PROPN
ftr-329	287	124	tax	tax	NOUN
ftr-329	287	125	purposes	purpose	NOUN
ftr-329	287	126	for	for	ADP
ftr-329	287	127	long	long	ADJ
ftr-329	287	128	enough	enough	ADV
ftr-329	287	129	,	,	PUNCT
ftr-329	287	130	the	the	DET
ftr-329	287	131	fact	fact	NOUN
ftr-329	287	132	that	that	SCONJ
ftr-329	287	133	the	the	DET
ftr-329	287	134	income	income	NOUN
ftr-329	287	135	ultimately	ultimately	ADV
ftr-329	287	136	is	be	AUX
ftr-329	287	137	subject	subject	ADJ
ftr-329	287	138	to	to	ADP
ftr-329	287	139	tax	tax	NOUN
ftr-329	287	140	at	at	ADP
ftr-329	287	141	u.s	u.s	PROPN
ftr-329	287	142	.	.	PROPN
ftr-329	287	143	rates	rate	NOUN
ftr-329	287	144	will	will	AUX
ftr-329	287	145	not	not	PART
ftr-329	287	146	deter	deter	VERB
ftr-329	287	147	taxpayers	taxpayer	NOUN
ftr-329	287	148	from	from	ADP
ftr-329	287	149	shifting	shift	VERB
ftr-329	287	150	formal	formal	ADJ
ftr-329	287	151	ownership	ownership	NOUN
ftr-329	287	152	together	together	ADV
ftr-329	287	153	with	with	ADP
ftr-329	287	154	actual	actual	ADJ
ftr-329	287	155	capital	capital	NOUN
ftr-329	287	156	from	from	ADP
ftr-329	287	157	domestic	domestic	ADJ
ftr-329	287	158	to	to	ADP
ftr-329	287	159	foreign	foreign	ADJ
ftr-329	287	160	entities	entity	NOUN
ftr-329	287	161	.	.	PUNCT
ftr-329	288	1	this	this	DET
ftr-329	288	2	shifting	shifting	NOUN
ftr-329	288	3	is	be	AUX
ftr-329	288	4	completely	completely	ADV
ftr-329	288	5	at	at	ADP
ftr-329	288	6	odds	odd	NOUN
ftr-329	288	7	with	with	ADP
ftr-329	288	8	cen	cen	NOUN
ftr-329	288	9	because	because	SCONJ
ftr-329	288	10	the	the	DET
ftr-329	288	11	incentive	incentive	NOUN
ftr-329	288	12	arises	arise	VERB
ftr-329	288	13	to	to	PART
ftr-329	288	14	move	move	VERB
ftr-329	288	15	capital	capital	NOUN
ftr-329	288	16	to	to	ADP
ftr-329	288	17	the	the	DET
ftr-329	288	18	low	low	ADJ
ftr-329	288	19	-	-	PUNCT
ftr-329	288	20	tax	tax	NOUN
ftr-329	288	21	jurisdiction	jurisdiction	NOUN
ftr-329	288	22	based	base	VERB
ftr-329	288	23	on	on	ADP
ftr-329	288	24	the	the	DET
ftr-329	288	25	after	after	NOUN
ftr-329	288	26	-	-	PUNCT
ftr-329	288	27	tax	tax	NOUN
ftr-329	288	28	,	,	PUNCT
ftr-329	288	29	not	not	PART
ftr-329	288	30	pre	pre	ADJ
ftr-329	288	31	-	-	NOUN
ftr-329	288	32	tax	tax	ADJ
ftr-329	288	33	,	,	PUNCT
ftr-329	288	34	rate	rate	NOUN
ftr-329	288	35	of	of	ADP
ftr-329	288	36	return	return	NOUN
ftr-329	288	37	there	there	ADV
ftr-329	288	38	.	.	PUNCT
ftr-329	289	1	in	in	ADP
ftr-329	289	2	effect	effect	NOUN
ftr-329	289	3	,	,	PUNCT
ftr-329	289	4	deferral	deferral	ADJ
ftr-329	289	5	pushes	push	VERB
ftr-329	289	6	the	the	DET
ftr-329	289	7	system	system	NOUN
ftr-329	289	8	closer	close	ADV
ftr-329	289	9	to	to	ADP
ftr-329	289	10	territoriality.62	territoriality.62	NOUN
ftr-329	289	11	however	however	ADV
ftr-329	289	12	,	,	PUNCT
ftr-329	289	13	it	it	PRON
ftr-329	289	14	comes	come	VERB
ftr-329	289	15	with	with	ADP
ftr-329	289	16	the	the	DET
ftr-329	289	17	further	further	ADJ
ftr-329	289	18	disadvantage	disadvantage	NOUN
ftr-329	289	19	that	that	SCONJ
ftr-329	289	20	an	an	DET
ftr-329	289	21	efficiency	efficiency	NOUN
ftr-329	289	22	loss	loss	NOUN
ftr-329	289	23	arises	arise	VERB
ftr-329	289	24	from	from	ADP
ftr-329	289	25	the	the	DET
ftr-329	289	26	tax	tax	NOUN
ftr-329	289	27	cost	cost	NOUN
ftr-329	289	28	on	on	ADP
ftr-329	289	29	repatriation	repatriation	NOUN
ftr-329	289	30	of	of	ADP
ftr-329	289	31	foreign	foreign	ADJ
ftr-329	289	32	profits	profit	NOUN
ftr-329	289	33	under	under	ADP
ftr-329	289	34	the	the	DET
ftr-329	289	35	u.s	u.s	PROPN
ftr-329	289	36	.	.	PROPN
ftr-329	289	37	system	system	NOUN
ftr-329	289	38	that	that	PRON
ftr-329	289	39	would	would	AUX
ftr-329	289	40	be	be	AUX
ftr-329	289	41	absent	absent	ADJ
ftr-329	289	42	under	under	ADP
ftr-329	289	43	territoriality	territoriality	NOUN
ftr-329	289	44	.	.	PUNCT
ftr-329	290	1	because	because	SCONJ
ftr-329	290	2	the	the	DET
ftr-329	290	3	u.s	u.s	PROPN
ftr-329	290	4	.	.	PROPN
ftr-329	290	5	continues	continue	VERB
ftr-329	290	6	to	to	PART
ftr-329	290	7	tax	tax	VERB
ftr-329	290	8	foreign	foreign	ADJ
ftr-329	290	9	-	-	PUNCT
ftr-329	290	10	source	source	NOUN
ftr-329	290	11	income	income	NOUN
ftr-329	290	12	when	when	SCONJ
ftr-329	290	13	it	it	PRON
ftr-329	290	14	is	be	AUX
ftr-329	290	15	repatriated	repatriate	VERB
ftr-329	290	16	,	,	PUNCT
ftr-329	290	17	the	the	DET
ftr-329	290	18	large	large	ADJ
ftr-329	290	19	incentive	incentive	NOUN
ftr-329	290	20	to	to	PART
ftr-329	290	21	earn	earn	VERB
ftr-329	290	22	income	income	NOUN
ftr-329	290	23	offshore	offshore	ADV
ftr-329	290	24	is	be	AUX
ftr-329	290	25	coupled	couple	VERB
ftr-329	290	26	with	with	ADP
ftr-329	290	27	a	a	DET
ftr-329	290	28	large	large	ADJ
ftr-329	290	29	disincentive	disincentive	NOUN
ftr-329	290	30	to	to	PART
ftr-329	290	31	bring	bring	VERB
ftr-329	290	32	it	it	PRON
ftr-329	290	33	into	into	ADP
ftr-329	290	34	the	the	DET
ftr-329	290	35	u.s.63	u.s.63	PROPN
ftr-329	290	36	this	this	DET
ftr-329	290	37	disincentive	disincentive	NOUN
ftr-329	290	38	has	have	VERB
ftr-329	290	39	58	58	NUM
ftr-329	290	40	.	.	PUNCT
ftr-329	290	41	i.r.c	i.r.c	NOUN
ftr-329	290	42	.	.	PUNCT
ftr-329	291	1	§	§	PROPN
ftr-329	291	2	7701(a)(4	7701(a)(4	NUM
ftr-329	291	3	)	)	PUNCT
ftr-329	291	4	.	.	PUNCT
ftr-329	292	1	59	59	NUM
ftr-329	292	2	.	.	PUNCT
ftr-329	293	1	the	the	DET
ftr-329	293	2	u.s	u.s	PROPN
ftr-329	293	3	.	.	PROPN
ftr-329	293	4	system	system	NOUN
ftr-329	293	5	requires	require	VERB
ftr-329	293	6	immediate	immediate	ADJ
ftr-329	293	7	inclusion	inclusion	NOUN
ftr-329	293	8	by	by	ADP
ftr-329	293	9	certain	certain	ADJ
ftr-329	293	10	u.s	u.s	PROPN
ftr-329	293	11	.	.	PROPN
ftr-329	293	12	persons	person	NOUN
ftr-329	293	13	of	of	ADP
ftr-329	293	14	corporate	corporate	ADJ
ftr-329	293	15	profits	profit	NOUN
ftr-329	293	16	earned	earn	VERB
ftr-329	293	17	through	through	ADP
ftr-329	293	18	certain	certain	ADJ
ftr-329	293	19	controlled	control	VERB
ftr-329	293	20	foreign	foreign	ADJ
ftr-329	293	21	corporations	corporation	NOUN
ftr-329	293	22	and	and	CCONJ
ftr-329	293	23	passive	passive	ADJ
ftr-329	293	24	foreign	foreign	ADJ
ftr-329	293	25	investment	investment	NOUN
ftr-329	293	26	companies	company	NOUN
ftr-329	293	27	.	.	PUNCT
ftr-329	294	1	see	see	VERB
ftr-329	294	2	i.r.c	i.r.c	NOUN
ftr-329	294	3	.	.	PUNCT
ftr-329	295	1	§	§	PROPN
ftr-329	295	2	§	§	PROPN
ftr-329	295	3	951–65	951–65	NUM
ftr-329	295	4	cfcs	cfc	NOUN
ftr-329	295	5	,	,	PUNCT
ftr-329	295	6	1291	1291	NUM
ftr-329	295	7	(	(	PUNCT
ftr-329	295	8	pfics	pfic	NOUN
ftr-329	295	9	)	)	PUNCT
ftr-329	295	10	.	.	PUNCT
ftr-329	296	1	neither	neither	PRON
ftr-329	296	2	of	of	ADP
ftr-329	296	3	these	these	DET
ftr-329	296	4	regimes	regime	NOUN
ftr-329	296	5	,	,	PUNCT
ftr-329	296	6	however	however	ADV
ftr-329	296	7	,	,	PUNCT
ftr-329	296	8	currently	currently	ADV
ftr-329	296	9	taxes	tax	VERB
ftr-329	296	10	most	most	ADJ
ftr-329	296	11	earnings	earning	NOUN
ftr-329	296	12	of	of	ADP
ftr-329	296	13	actively	actively	ADV
ftr-329	296	14	conducted	conduct	VERB
ftr-329	296	15	foreign	foreign	ADJ
ftr-329	296	16	businesses	business	NOUN
ftr-329	296	17	.	.	PUNCT
ftr-329	297	1	60	60	NUM
ftr-329	297	2	.	.	PUNCT
ftr-329	298	1	see	see	VERB
ftr-329	298	2	kleinbard	kleinbard	ADJ
ftr-329	298	3	,	,	PUNCT
ftr-329	298	4	stateless	stateless	NOUN
ftr-329	298	5	income	income	NOUN
ftr-329	298	6	,	,	PUNCT
ftr-329	298	7	supra	supra	PROPN
ftr-329	298	8	note	note	NOUN
ftr-329	298	9	32	32	NUM
ftr-329	298	10	,	,	PUNCT
ftr-329	298	11	at	at	ADP
ftr-329	298	12	718–19	718–19	NUM
ftr-329	298	13	,	,	PUNCT
ftr-329	298	14	for	for	ADP
ftr-329	298	15	a	a	DET
ftr-329	298	16	comprehensive	comprehensive	ADJ
ftr-329	298	17	analysis	analysis	NOUN
ftr-329	298	18	of	of	ADP
ftr-329	298	19	the	the	DET
ftr-329	298	20	problem	problem	NOUN
ftr-329	298	21	.	.	PUNCT
ftr-329	299	1	61	61	NUM
ftr-329	299	2	.	.	PUNCT
ftr-329	300	1	see	see	VERB
ftr-329	300	2	,	,	PUNCT
ftr-329	300	3	e.g.	e.g.	ADV
ftr-329	300	4	,	,	PUNCT
ftr-329	300	5	altshuler	altshuler	NOUN
ftr-329	300	6	,	,	PUNCT
ftr-329	300	7	recent	recent	ADJ
ftr-329	300	8	developments	development	NOUN
ftr-329	300	9	,	,	PUNCT
ftr-329	300	10	supra	supra	PROPN
ftr-329	300	11	note	note	PROPN
ftr-329	300	12	36	36	NUM
ftr-329	300	13	,	,	PUNCT
ftr-329	300	14	at	at	ADP
ftr-329	300	15	255	255	NUM
ftr-329	300	16	.	.	PUNCT
ftr-329	301	1	if	if	SCONJ
ftr-329	301	2	,	,	PUNCT
ftr-329	301	3	for	for	ADP
ftr-329	301	4	example	example	NOUN
ftr-329	301	5	,	,	PUNCT
ftr-329	301	6	the	the	DET
ftr-329	301	7	discount	discount	NOUN
ftr-329	301	8	rate	rate	NOUN
ftr-329	301	9	is	be	AUX
ftr-329	301	10	5	5	NUM
ftr-329	301	11	percent	percent	NOUN
ftr-329	301	12	,	,	PUNCT
ftr-329	301	13	then	then	ADV
ftr-329	301	14	a	a	DET
ftr-329	301	15	ten	ten	NUM
ftr-329	301	16	-	-	PUNCT
ftr-329	301	17	year	year	NOUN
ftr-329	301	18	deferral	deferral	NOUN
ftr-329	301	19	of	of	ADP
ftr-329	301	20	tax	tax	NOUN
ftr-329	301	21	reduces	reduce	VERB
ftr-329	301	22	the	the	DET
ftr-329	301	23	effective	effective	ADJ
ftr-329	301	24	rate	rate	NOUN
ftr-329	301	25	by	by	ADP
ftr-329	301	26	approximately	approximately	ADV
ftr-329	301	27	39	39	NUM
ftr-329	301	28	percent	percent	NOUN
ftr-329	301	29	;	;	PUNCT
ftr-329	301	30	a	a	DET
ftr-329	301	31	twenty	twenty	NUM
ftr-329	301	32	-	-	PUNCT
ftr-329	301	33	year	year	NOUN
ftr-329	301	34	deferral	deferral	NOUN
ftr-329	301	35	reduces	reduce	VERB
ftr-329	301	36	it	it	PRON
ftr-329	301	37	by	by	ADP
ftr-329	301	38	62	62	NUM
ftr-329	301	39	percent	percent	NOUN
ftr-329	301	40	.	.	PUNCT
ftr-329	302	1	62	62	NUM
ftr-329	302	2	.	.	PUNCT
ftr-329	303	1	e.g.	e.g.	ADV
ftr-329	303	2	,	,	PUNCT
ftr-329	303	3	i	i	PRON
ftr-329	303	4	d.	d.	VERB
ftr-329	303	5	at	at	ADP
ftr-329	303	6	257	257	NUM
ftr-329	303	7	;	;	PUNCT
ftr-329	303	8	shaviro	shaviro	VERB
ftr-329	303	9	,	,	PUNCT
ftr-329	303	10	worldwide	worldwide	ADJ
ftr-329	303	11	welfare	welfare	NOUN
ftr-329	303	12	,	,	PUNCT
ftr-329	303	13	supra	supra	PROPN
ftr-329	303	14	note	note	NOUN
ftr-329	303	15	33	33	NUM
ftr-329	303	16	,	,	PUNCT
ftr-329	303	17	at	at	ADP
ftr-329	303	18	160	160	NUM
ftr-329	303	19	.	.	PUNCT
ftr-329	303	20	63	63	NUM
ftr-329	303	21	.	.	PUNCT
ftr-329	304	1	it	it	PRON
ftr-329	304	2	is	be	AUX
ftr-329	304	3	probably	probably	ADV
ftr-329	304	4	more	more	ADV
ftr-329	304	5	accurate	accurate	ADJ
ftr-329	304	6	to	to	PART
ftr-329	304	7	say	say	VERB
ftr-329	304	8	that	that	SCONJ
ftr-329	304	9	the	the	DET
ftr-329	304	10	disincentive	disincentive	NOUN
ftr-329	304	11	is	be	AUX
ftr-329	304	12	to	to	PART
ftr-329	304	13	bring	bring	VERB
ftr-329	304	14	the	the	DET
ftr-329	304	15	cash	cash	NOUN
ftr-329	304	16	back	back	ADV
ftr-329	304	17	efficiently	efficiently	ADV
ftr-329	304	18	rather	rather	ADV
ftr-329	304	19	to	to	PART
ftr-329	304	20	bring	bring	VERB
ftr-329	304	21	it	it	PRON
ftr-329	304	22	back	back	ADV
ftr-329	304	23	at	at	ADV
ftr-329	304	24	all	all	ADV
ftr-329	304	25	.	.	PUNCT
ftr-329	305	1	for	for	ADP
ftr-329	305	2	example	example	NOUN
ftr-329	305	3	,	,	PUNCT
ftr-329	305	4	a	a	DET
ftr-329	305	5	u.s	u.s	PROPN
ftr-329	305	6	.	.	PROPN
ftr-329	305	7	multinational	multinational	PROPN
ftr-329	305	8	can	can	AUX
ftr-329	305	9	obtain	obtain	VERB
ftr-329	305	10	the	the	DET
ftr-329	305	11	economic	economic	ADJ
ftr-329	305	12	benefit	benefit	NOUN
ftr-329	305	13	onshore	onshore	NOUN
ftr-329	305	14	of	of	ADP
ftr-329	305	15	earnings	earning	NOUN
ftr-329	305	16	held	hold	VERB
ftr-329	305	17	offshore	offshore	ADV
ftr-329	305	18	through	through	ADP
ftr-329	305	19	borrowing	borrowing	NOUN
ftr-329	305	20	secured	secure	VERB
ftr-329	305	21	by	by	ADP
ftr-329	305	22	the	the	DET
ftr-329	305	23	offshore	offshore	ADJ
ftr-329	305	24	earnings	earning	NOUN
ftr-329	305	25	or	or	CCONJ
ftr-329	305	26	through	through	ADP
ftr-329	305	27	other	other	ADJ
ftr-329	305	28	similar	similar	ADJ
ftr-329	305	29	mechanisms	mechanism	NOUN
ftr-329	305	30	.	.	PUNCT
ftr-329	306	1	the	the	DET
ftr-329	306	2	effect	effect	NOUN
ftr-329	306	3	of	of	ADP
ftr-329	306	4	such	such	ADJ
ftr-329	306	5	arrangements	arrangement	NOUN
ftr-329	306	6	is	be	AUX
ftr-329	306	7	to	to	PART
ftr-329	306	8	overcome	overcome	VERB
ftr-329	306	9	the	the	DET
ftr-329	306	10	gross	gross	ADJ
ftr-329	306	11	inefficiency	inefficiency	NOUN
ftr-329	306	12	of	of	ADP
ftr-329	306	13	keeping	keep	VERB
ftr-329	306	14	earnings	earning	NOUN
ftr-329	306	15	offshore	offshore	ADV
ftr-329	306	16	solely	solely	ADV
ftr-329	306	17	for	for	ADP
ftr-329	306	18	tax	tax	NOUN
ftr-329	306	19	reasons	reason	NOUN
ftr-329	306	20	,	,	PUNCT
ftr-329	306	21	but	but	CCONJ
ftr-329	306	22	it	it	PRON
ftr-329	306	23	comes	come	VERB
ftr-329	306	24	at	at	ADP
ftr-329	306	25	the	the	DET
ftr-329	306	26	price	price	NOUN
ftr-329	306	27	of	of	ADP
ftr-329	306	28	establishing	establish	VERB
ftr-329	306	29	and	and	CCONJ
ftr-329	306	30	74	74	NUM
ftr-329	306	31	florida	florida	PROPN
ftr-329	306	32	tax	tax	NOUN
ftr-329	306	33	review	review	NOUN
ftr-329	307	1	[	[	X
ftr-329	307	2	vol	vol	NOUN
ftr-329	307	3	.	.	NOUN
ftr-329	307	4	12:2	12:2	NUM
ftr-329	307	5	regularly	regularly	ADV
ftr-329	307	6	given	give	VERB
ftr-329	307	7	rise	rise	NOUN
ftr-329	307	8	to	to	ADP
ftr-329	307	9	demands	demand	NOUN
ftr-329	307	10	from	from	ADP
ftr-329	307	11	u.s	u.s	PROPN
ftr-329	307	12	.	.	PROPN
ftr-329	307	13	multinationals	multinational	NOUN
ftr-329	307	14	,	,	PUNCT
ftr-329	307	15	occasionally	occasionally	ADV
ftr-329	307	16	successful,64	successful,64	VERB
ftr-329	307	17	for	for	ADP
ftr-329	307	18	both	both	CCONJ
ftr-329	307	19	short	short	ADJ
ftr-329	307	20	-	-	PUNCT
ftr-329	307	21	run	run	NOUN
ftr-329	307	22	relief	relief	NOUN
ftr-329	307	23	in	in	ADP
ftr-329	307	24	the	the	DET
ftr-329	307	25	form	form	NOUN
ftr-329	307	26	of	of	ADP
ftr-329	307	27	tax	tax	NOUN
ftr-329	307	28	holidays	holiday	NOUN
ftr-329	307	29	and	and	CCONJ
ftr-329	307	30	the	the	DET
ftr-329	307	31	transition	transition	NOUN
ftr-329	307	32	to	to	ADP
ftr-329	307	33	a	a	DET
ftr-329	307	34	full	full	ADV
ftr-329	307	35	-	-	PUNCT
ftr-329	307	36	blown	blow	VERB
ftr-329	307	37	territorial	territorial	ADJ
ftr-329	307	38	system.65	system.65	NOUN
ftr-329	307	39	3	3	NUM
ftr-329	307	40	.	.	PUNCT
ftr-329	308	1	conclusion	conclusion	NOUN
ftr-329	308	2	on	on	ADP
ftr-329	308	3	tradeoffs	tradeoff	NOUN
ftr-329	308	4	against	against	ADP
ftr-329	308	5	the	the	DET
ftr-329	308	6	backdrop	backdrop	NOUN
ftr-329	308	7	of	of	ADP
ftr-329	308	8	the	the	DET
ftr-329	308	9	considerations	consideration	NOUN
ftr-329	308	10	outlined	outline	VERB
ftr-329	308	11	above	above	ADV
ftr-329	308	12	,	,	PUNCT
ftr-329	308	13	a	a	DET
ftr-329	308	14	lively	lively	ADJ
ftr-329	308	15	debate	debate	NOUN
ftr-329	308	16	in	in	ADP
ftr-329	308	17	the	the	DET
ftr-329	308	18	u.s	u.s	PROPN
ftr-329	308	19	.	.	PROPN
ftr-329	308	20	context	context	PROPN
ftr-329	308	21	has	have	AUX
ftr-329	308	22	emerged	emerge	VERB
ftr-329	308	23	on	on	ADP
ftr-329	308	24	the	the	DET
ftr-329	308	25	relative	relative	ADJ
ftr-329	308	26	merits	merit	NOUN
ftr-329	308	27	of	of	ADP
ftr-329	308	28	worldwide	worldwide	ADJ
ftr-329	308	29	and	and	CCONJ
ftr-329	308	30	territorial	territorial	ADJ
ftr-329	308	31	taxation	taxation	NOUN
ftr-329	308	32	,	,	PUNCT
ftr-329	308	33	principally	principally	ADV
ftr-329	308	34	on	on	ADP
ftr-329	308	35	the	the	DET
ftr-329	308	36	question	question	NOUN
ftr-329	308	37	of	of	ADP
ftr-329	308	38	whether	whether	SCONJ
ftr-329	308	39	the	the	DET
ftr-329	308	40	u.s	u.s	PROPN
ftr-329	308	41	.	.	PROPN
ftr-329	308	42	should	should	AUX
ftr-329	308	43	move	move	VERB
ftr-329	308	44	to	to	PART
ftr-329	308	45	shore	shore	VERB
ftr-329	308	46	up	up	ADP
ftr-329	308	47	its	its	PRON
ftr-329	308	48	worldwide	worldwide	ADJ
ftr-329	308	49	system	system	NOUN
ftr-329	308	50	or	or	CCONJ
ftr-329	308	51	instead	instead	ADV
ftr-329	308	52	move	move	VERB
ftr-329	308	53	to	to	AUX
ftr-329	308	54	more	more	ADV
ftr-329	308	55	fullblown	fullblown	VERB
ftr-329	308	56	territoriality.66	territoriality.66	ADP
ftr-329	308	57	those	those	PRON
ftr-329	308	58	taking	take	VERB
ftr-329	308	59	the	the	DET
ftr-329	308	60	latter	latter	ADJ
ftr-329	308	61	position	position	NOUN
ftr-329	308	62	have	have	AUX
ftr-329	308	63	argued	argue	VERB
ftr-329	308	64	that	that	SCONJ
ftr-329	308	65	substantial	substantial	ADJ
ftr-329	308	66	deadweight	deadweight	NOUN
ftr-329	308	67	loss	loss	NOUN
ftr-329	308	68	arises	arise	VERB
ftr-329	308	69	when	when	SCONJ
ftr-329	308	70	the	the	DET
ftr-329	308	71	residence	residence	NOUN
ftr-329	308	72	or	or	CCONJ
ftr-329	308	73	owner	owner	NOUN
ftr-329	308	74	of	of	ADP
ftr-329	308	75	capital	capital	NOUN
ftr-329	308	76	changes	change	NOUN
ftr-329	308	77	in	in	ADP
ftr-329	308	78	response	response	NOUN
ftr-329	308	79	to	to	ADP
ftr-329	308	80	taxes	taxis	NOUN
ftr-329	308	81	,	,	PUNCT
ftr-329	308	82	as	as	SCONJ
ftr-329	308	83	it	it	PRON
ftr-329	308	84	must	must	AUX
ftr-329	308	85	when	when	SCONJ
ftr-329	308	86	the	the	DET
ftr-329	308	87	system	system	NOUN
ftr-329	308	88	is	be	AUX
ftr-329	308	89	heterogeneous	heterogeneous	ADJ
ftr-329	308	90	or	or	CCONJ
ftr-329	308	91	the	the	DET
ftr-329	308	92	ftc	ftc	PROPN
ftr-329	308	93	is	be	AUX
ftr-329	308	94	limited.67	limited.67	NOUN
ftr-329	308	95	that	that	PRON
ftr-329	308	96	is	be	AUX
ftr-329	308	97	,	,	PUNCT
ftr-329	308	98	they	they	PRON
ftr-329	308	99	have	have	AUX
ftr-329	308	100	argued	argue	VERB
ftr-329	308	101	that	that	SCONJ
ftr-329	308	102	there	there	PRON
ftr-329	308	103	is	be	VERB
ftr-329	308	104	no	no	DET
ftr-329	308	105	reason	reason	NOUN
ftr-329	308	106	to	to	PART
ftr-329	308	107	bear	bear	VERB
ftr-329	308	108	the	the	DET
ftr-329	308	109	efficiency	efficiency	NOUN
ftr-329	308	110	losses	loss	NOUN
ftr-329	308	111	associated	associate	VERB
ftr-329	308	112	with	with	ADP
ftr-329	308	113	tax	tax	NOUN
ftr-329	308	114	-	-	PUNCT
ftr-329	308	115	induced	induce	VERB
ftr-329	308	116	changes	change	NOUN
ftr-329	308	117	in	in	ADP
ftr-329	308	118	ownership	ownership	NOUN
ftr-329	308	119	and	and	CCONJ
ftr-329	308	120	savings	saving	NOUN
ftr-329	308	121	non	non	ADJ
ftr-329	308	122	-	-	NOUN
ftr-329	308	123	neutrality	neutrality	ADJ
ftr-329	308	124	,	,	PUNCT
ftr-329	308	125	or	or	CCONJ
ftr-329	308	126	(	(	PUNCT
ftr-329	308	127	taking	take	VERB
ftr-329	308	128	a	a	DET
ftr-329	308	129	national	national	ADJ
ftr-329	308	130	welfare	welfare	NOUN
ftr-329	308	131	perspective	perspective	NOUN
ftr-329	308	132	)	)	PUNCT
ftr-329	308	133	the	the	DET
ftr-329	308	134	losses	loss	NOUN
ftr-329	308	135	from	from	ADP
ftr-329	308	136	competition	competition	NOUN
ftr-329	308	137	with	with	ADP
ftr-329	308	138	investors	investor	NOUN
ftr-329	308	139	located	locate	VERB
ftr-329	308	140	in	in	ADP
ftr-329	308	141	territorial	territorial	ADJ
ftr-329	308	142	jurisdictions	jurisdiction	NOUN
ftr-329	308	143	,	,	PUNCT
ftr-329	308	144	when	when	SCONJ
ftr-329	308	145	the	the	DET
ftr-329	308	146	benefits	benefit	NOUN
ftr-329	308	147	from	from	ADP
ftr-329	308	148	doing	do	VERB
ftr-329	308	149	so	so	ADV
ftr-329	308	150	—	—	PUNCT
ftr-329	308	151	limited	limited	ADJ
ftr-329	308	152	neutrality	neutrality	NOUN
ftr-329	308	153	with	with	ADP
ftr-329	308	154	respect	respect	NOUN
ftr-329	308	155	to	to	ADP
ftr-329	308	156	the	the	DET
ftr-329	308	157	location	location	NOUN
ftr-329	308	158	of	of	ADP
ftr-329	308	159	capital	capital	NOUN
ftr-329	308	160	,	,	PUNCT
ftr-329	308	161	or	or	CCONJ
ftr-329	308	162	cen	cen	NOUN
ftr-329	308	163	—	—	PUNCT
ftr-329	308	164	have	have	AUX
ftr-329	308	165	been	be	AUX
ftr-329	308	166	lost	lose	VERB
ftr-329	308	167	anyway	anyway	ADV
ftr-329	308	168	.	.	PUNCT
ftr-329	309	1	on	on	ADP
ftr-329	309	2	top	top	NOUN
ftr-329	309	3	of	of	ADP
ftr-329	309	4	these	these	DET
ftr-329	309	5	losses	loss	NOUN
ftr-329	309	6	are	be	AUX
ftr-329	309	7	losses	loss	NOUN
ftr-329	309	8	resulting	result	VERB
ftr-329	309	9	from	from	ADP
ftr-329	309	10	the	the	DET
ftr-329	309	11	incentive	incentive	NOUN
ftr-329	309	12	to	to	PART
ftr-329	309	13	keep	keep	VERB
ftr-329	309	14	offshore	offshore	ADJ
ftr-329	309	15	earnings	earning	NOUN
ftr-329	309	16	offshore	offshore	ADV
ftr-329	309	17	unless	unless	SCONJ
ftr-329	309	18	and	and	CCONJ
ftr-329	309	19	until	until	SCONJ
ftr-329	309	20	they	they	PRON
ftr-329	309	21	can	can	AUX
ftr-329	309	22	be	be	AUX
ftr-329	309	23	repatriated	repatriate	VERB
ftr-329	309	24	on	on	ADP
ftr-329	309	25	a	a	DET
ftr-329	309	26	tax	tax	NOUN
ftr-329	309	27	-	-	PUNCT
ftr-329	309	28	favored	favor	VERB
ftr-329	309	29	basis.68	basis.68	NOUN
ftr-329	309	30	a	a	DET
ftr-329	309	31	territorial	territorial	ADJ
ftr-329	309	32	system	system	NOUN
ftr-329	309	33	would	would	AUX
ftr-329	309	34	remove	remove	VERB
ftr-329	309	35	this	this	DET
ftr-329	309	36	incentive	incentive	NOUN
ftr-329	309	37	(	(	PUNCT
ftr-329	309	38	as	as	SCONJ
ftr-329	309	39	would	would	AUX
ftr-329	309	40	a	a	DET
ftr-329	309	41	purer	purer	NOUN
ftr-329	309	42	worldwide	worldwide	ADV
ftr-329	309	43	one	one	NUM
ftr-329	309	44	)	)	PUNCT
ftr-329	309	45	.	.	PUNCT
ftr-329	310	1	others	other	NOUN
ftr-329	310	2	have	have	AUX
ftr-329	310	3	argued	argue	VERB
ftr-329	310	4	that	that	SCONJ
ftr-329	310	5	territorial	territorial	ADJ
ftr-329	310	6	taxation	taxation	NOUN
ftr-329	310	7	is	be	AUX
ftr-329	310	8	not	not	PART
ftr-329	310	9	inferior	inferior	ADJ
ftr-329	310	10	to	to	ADP
ftr-329	310	11	residence	residence	NOUN
ftr-329	310	12	-	-	PUNCT
ftr-329	310	13	based	base	VERB
ftr-329	310	14	taxation	taxation	NOUN
ftr-329	310	15	even	even	ADV
ftr-329	310	16	maintaining	maintain	VERB
ftr-329	310	17	the	the	DET
ftr-329	310	18	relevant	relevant	ADJ
ftr-329	310	19	tax	tax	NOUN
ftr-329	310	20	-	-	PUNCT
ftr-329	310	21	avoidance	avoidance	NOUN
ftr-329	310	22	strategy	strategy	NOUN
ftr-329	310	23	.	.	PUNCT
ftr-329	311	1	i	i	PRON
ftr-329	311	2	thank	thank	VERB
ftr-329	311	3	ed	ed	PROPN
ftr-329	311	4	kleinbard	kleinbard	PROPN
ftr-329	311	5	for	for	ADP
ftr-329	311	6	identifying	identify	VERB
ftr-329	311	7	this	this	DET
ftr-329	311	8	point	point	NOUN
ftr-329	311	9	.	.	PUNCT
ftr-329	312	1	64	64	NUM
ftr-329	312	2	.	.	PUNCT
ftr-329	313	1	see	see	VERB
ftr-329	313	2	,	,	PUNCT
ftr-329	313	3	e.g.	e.g.	ADV
ftr-329	313	4	,	,	PUNCT
ftr-329	313	5	american	american	ADJ
ftr-329	313	6	jobs	job	NOUN
ftr-329	313	7	creation	creation	PROPN
ftr-329	313	8	act	act	NOUN
ftr-329	313	9	of	of	ADP
ftr-329	313	10	2004	2004	NUM
ftr-329	313	11	,	,	PUNCT
ftr-329	313	12	pub	pub	NOUN
ftr-329	313	13	.	.	PUNCT
ftr-329	314	1	l.	l.	PROPN
ftr-329	314	2	no	no	INTJ
ftr-329	314	3	.	.	PROPN
ftr-329	315	1	108	108	NUM
ftr-329	315	2	-	-	SYM
ftr-329	315	3	357	357	NUM
ftr-329	315	4	,	,	PUNCT
ftr-329	315	5	§	§	PROPN
ftr-329	315	6	422	422	NUM
ftr-329	315	7	,	,	PUNCT
ftr-329	315	8	118	118	NUM
ftr-329	315	9	stat	stat	NOUN
ftr-329	315	10	.	.	PUNCT
ftr-329	316	1	1418	1418	NUM
ftr-329	316	2	(	(	PUNCT
ftr-329	316	3	2004	2004	NUM
ftr-329	316	4	)	)	PUNCT
ftr-329	316	5	(	(	PUNCT
ftr-329	316	6	enacting	enact	VERB
ftr-329	316	7	i.r.c	i.r.c	NOUN
ftr-329	316	8	.	.	PUNCT
ftr-329	317	1	§	§	PROPN
ftr-329	317	2	965	965	NUM
ftr-329	317	3	,	,	PUNCT
ftr-329	317	4	which	which	PRON
ftr-329	317	5	provided	provide	VERB
ftr-329	317	6	for	for	ADP
ftr-329	317	7	a	a	DET
ftr-329	317	8	temporary	temporary	ADJ
ftr-329	317	9	reduction	reduction	NOUN
ftr-329	317	10	in	in	ADP
ftr-329	317	11	rate	rate	NOUN
ftr-329	317	12	,	,	PUNCT
ftr-329	317	13	to	to	ADP
ftr-329	317	14	5.25	5.25	NUM
ftr-329	317	15	percent	percent	NOUN
ftr-329	317	16	,	,	PUNCT
ftr-329	317	17	on	on	ADP
ftr-329	317	18	certain	certain	ADJ
ftr-329	317	19	foreign	foreign	ADJ
ftr-329	317	20	income	income	NOUN
ftr-329	317	21	repatriated	repatriate	VERB
ftr-329	317	22	to	to	ADP
ftr-329	317	23	the	the	DET
ftr-329	317	24	united	united	PROPN
ftr-329	317	25	states	states	PROPN
ftr-329	317	26	)	)	PUNCT
ftr-329	317	27	.	.	PUNCT
ftr-329	318	1	65	65	NUM
ftr-329	318	2	.	.	PUNCT
ftr-329	319	1	see	see	VERB
ftr-329	319	2	kleinbard	kleinbard	ADJ
ftr-329	319	3	,	,	PUNCT
ftr-329	319	4	lessons	lesson	NOUN
ftr-329	319	5	,	,	PUNCT
ftr-329	319	6	supra	supra	PROPN
ftr-329	319	7	note	note	NOUN
ftr-329	319	8	27	27	NUM
ftr-329	319	9	.	.	PUNCT
ftr-329	320	1	kleinbard	kleinbard	ADJ
ftr-329	320	2	notes	note	NOUN
ftr-329	320	3	that	that	SCONJ
ftr-329	320	4	most	most	ADJ
ftr-329	320	5	of	of	ADP
ftr-329	320	6	these	these	DET
ftr-329	320	7	pleas	plea	NOUN
ftr-329	320	8	are	be	AUX
ftr-329	320	9	for	for	ADP
ftr-329	320	10	systems	system	NOUN
ftr-329	320	11	that	that	PRON
ftr-329	320	12	he	he	PRON
ftr-329	320	13	terms	term	VERB
ftr-329	320	14	“	"	PUNCT
ftr-329	320	15	cartoon	cartoon	NOUN
ftr-329	320	16	territoriality	territoriality	NOUN
ftr-329	320	17	”	"	PUNCT
ftr-329	320	18	—	—	PUNCT
ftr-329	320	19	that	that	ADV
ftr-329	320	20	is	be	AUX
ftr-329	320	21	,	,	PUNCT
ftr-329	320	22	systems	system	NOUN
ftr-329	320	23	so	so	ADV
ftr-329	320	24	generous	generous	ADJ
ftr-329	320	25	as	as	SCONJ
ftr-329	320	26	to	to	PART
ftr-329	320	27	effectively	effectively	ADV
ftr-329	320	28	permit	permit	VERB
ftr-329	320	29	full	full	ADJ
ftr-329	320	30	tax	tax	NOUN
ftr-329	320	31	exemption	exemption	NOUN
ftr-329	320	32	for	for	ADP
ftr-329	320	33	u.s	u.s	PROPN
ftr-329	320	34	.	.	PROPN
ftr-329	320	35	multinationals	multinational	NOUN
ftr-329	320	36	.	.	PUNCT
ftr-329	321	1	i	i	PRON
ftr-329	321	2	d.	d.	PROPN
ftr-329	321	3	66	66	NUM
ftr-329	321	4	.	.	PUNCT
ftr-329	322	1	see	see	VERB
ftr-329	322	2	,	,	PUNCT
ftr-329	322	3	e.g.	e.g.	ADV
ftr-329	322	4	,	,	PUNCT
ftr-329	322	5	robert	robert	PROPN
ftr-329	322	6	c.	c.	PROPN
ftr-329	322	7	pozen	pozen	PROPN
ftr-329	322	8	,	,	PUNCT
ftr-329	322	9	a	a	DET
ftr-329	322	10	two	two	NUM
ftr-329	322	11	-	-	PUNCT
ftr-329	322	12	pronged	pronged	ADJ
ftr-329	322	13	approach	approach	NOUN
ftr-329	322	14	to	to	ADP
ftr-329	322	15	reforming	reform	VERB
ftr-329	322	16	international	international	ADJ
ftr-329	322	17	corporate	corporate	ADJ
ftr-329	322	18	taxes	taxis	NOUN
ftr-329	322	19	in	in	ADP
ftr-329	322	20	the	the	DET
ftr-329	322	21	u.s	u.s	PROPN
ftr-329	322	22	.	.	PROPN
ftr-329	322	23	,	,	PUNCT
ftr-329	322	24	63	63	NUM
ftr-329	322	25	tax	tax	NOUN
ftr-329	322	26	notes	note	NOUN
ftr-329	322	27	int’l	int’l	NOUN
ftr-329	322	28	951	951	NUM
ftr-329	322	29	(	(	PUNCT
ftr-329	322	30	sept	sept	PROPN
ftr-329	322	31	.	.	PROPN
ftr-329	322	32	26	26	NUM
ftr-329	322	33	,	,	PUNCT
ftr-329	322	34	2011	2011	NUM
ftr-329	322	35	)	)	PUNCT
ftr-329	322	36	.	.	PUNCT
ftr-329	323	1	67	67	NUM
ftr-329	323	2	.	.	PUNCT
ftr-329	324	1	a	a	DET
ftr-329	324	2	prominent	prominent	ADJ
ftr-329	324	3	example	example	NOUN
ftr-329	324	4	is	be	AUX
ftr-329	324	5	the	the	DET
ftr-329	324	6	proposal	proposal	NOUN
ftr-329	324	7	that	that	SCONJ
ftr-329	324	8	former	former	ADJ
ftr-329	324	9	president	president	PROPN
ftr-329	324	10	george	george	PROPN
ftr-329	324	11	w.	w.	PROPN
ftr-329	324	12	bush	bush	PROPN
ftr-329	324	13	’s	’s	PART
ftr-329	324	14	tax	tax	NOUN
ftr-329	324	15	reform	reform	NOUN
ftr-329	324	16	panel	panel	NOUN
ftr-329	324	17	made	make	VERB
ftr-329	324	18	to	to	PART
ftr-329	324	19	move	move	VERB
ftr-329	324	20	to	to	ADP
ftr-329	324	21	an	an	DET
ftr-329	324	22	exemption	exemption	NOUN
ftr-329	324	23	system	system	NOUN
ftr-329	324	24	.	.	PUNCT
ftr-329	325	1	president	president	PROPN
ftr-329	325	2	’s	’s	PART
ftr-329	325	3	advisory	advisory	ADJ
ftr-329	325	4	panel	panel	NOUN
ftr-329	325	5	on	on	ADP
ftr-329	325	6	federal	federal	ADJ
ftr-329	325	7	tax	tax	NOUN
ftr-329	325	8	reform	reform	NOUN
ftr-329	325	9	,	,	PUNCT
ftr-329	325	10	simple	simple	ADJ
ftr-329	325	11	,	,	PUNCT
ftr-329	325	12	fair	fair	ADJ
ftr-329	325	13	,	,	PUNCT
ftr-329	325	14	and	and	CCONJ
ftr-329	325	15	pro	pro	ADJ
ftr-329	325	16	-	-	ADJ
ftr-329	325	17	growth	growth	ADJ
ftr-329	325	18	:	:	PUNCT
ftr-329	325	19	proposals	proposal	NOUN
ftr-329	325	20	to	to	PART
ftr-329	325	21	fix	fix	VERB
ftr-329	325	22	america	america	PROPN
ftr-329	325	23	’s	’s	PART
ftr-329	325	24	tax	tax	NOUN
ftr-329	325	25	system	system	NOUN
ftr-329	325	26	103	103	NUM
ftr-329	325	27	-	-	SYM
ftr-329	325	28	07	07	NUM
ftr-329	325	29	(	(	PUNCT
ftr-329	325	30	2005	2005	NUM
ftr-329	325	31	)	)	PUNCT
ftr-329	325	32	.	.	PUNCT
ftr-329	326	1	for	for	ADP
ftr-329	326	2	a	a	DET
ftr-329	326	3	critique	critique	NOUN
ftr-329	326	4	of	of	ADP
ftr-329	326	5	the	the	DET
ftr-329	326	6	panel	panel	NOUN
ftr-329	326	7	’s	’s	PART
ftr-329	326	8	proposal	proposal	NOUN
ftr-329	326	9	,	,	PUNCT
ftr-329	326	10	see	see	VERB
ftr-329	326	11	j.	j.	PROPN
ftr-329	326	12	clifton	clifton	PROPN
ftr-329	326	13	fleming	fleming	PROPN
ftr-329	326	14	jr	jr	PROPN
ftr-329	326	15	.	.	PROPN
ftr-329	326	16	&	&	CCONJ
ftr-329	326	17	robert	robert	PROPN
ftr-329	326	18	j.	j.	PROPN
ftr-329	326	19	peroni	peroni	PROPN
ftr-329	326	20	,	,	PUNCT
ftr-329	326	21	exploring	explore	VERB
ftr-329	326	22	the	the	DET
ftr-329	326	23	contours	contours	NOUN
ftr-329	326	24	of	of	ADP
ftr-329	326	25	a	a	DET
ftr-329	326	26	proposed	propose	VERB
ftr-329	326	27	u.s	u.s	PROPN
ftr-329	326	28	.	.	PROPN
ftr-329	326	29	exemption	exemption	NOUN
ftr-329	326	30	(	(	PUNCT
ftr-329	326	31	territorial	territorial	ADJ
ftr-329	326	32	)	)	PUNCT
ftr-329	326	33	tax	tax	NOUN
ftr-329	326	34	system	system	NOUN
ftr-329	326	35	,	,	PUNCT
ftr-329	326	36	109	109	NUM
ftr-329	326	37	tax	tax	NOUN
ftr-329	326	38	notes	note	NOUN
ftr-329	326	39	1557	1557	NUM
ftr-329	326	40	(	(	PUNCT
ftr-329	326	41	dec	dec	PROPN
ftr-329	326	42	.	.	PROPN
ftr-329	326	43	19	19	NUM
ftr-329	326	44	,	,	PUNCT
ftr-329	326	45	2005	2005	NUM
ftr-329	326	46	)	)	PUNCT
ftr-329	327	1	[	[	X
ftr-329	327	2	hereinafter	hereinafter	NOUN
ftr-329	327	3	fleming	fleming	PROPN
ftr-329	327	4	&	&	CCONJ
ftr-329	327	5	peroni	peroni	PROPN
ftr-329	327	6	,	,	PUNCT
ftr-329	327	7	exploring	explore	VERB
ftr-329	327	8	]	]	PUNCT
ftr-329	327	9	.	.	PUNCT
ftr-329	328	1	68	68	NUM
ftr-329	328	2	.	.	PUNCT
ftr-329	329	1	see	see	VERB
ftr-329	329	2	desai	desai	PROPN
ftr-329	329	3	&	&	CCONJ
ftr-329	329	4	hines	hines	PROPN
ftr-329	329	5	,	,	PUNCT
ftr-329	329	6	old	old	ADJ
ftr-329	329	7	rules	rule	NOUN
ftr-329	329	8	,	,	PUNCT
ftr-329	329	9	supra	supra	PROPN
ftr-329	329	10	note	note	NOUN
ftr-329	329	11	4	4	NUM
ftr-329	329	12	,	,	PUNCT
ftr-329	329	13	at	at	ADP
ftr-329	329	14	938	938	NUM
ftr-329	329	15	,	,	PUNCT
ftr-329	329	16	and	and	CCONJ
ftr-329	329	17	kleinbard	kleinbard	ADJ
ftr-329	329	18	,	,	PUNCT
ftr-329	329	19	lessons	lesson	NOUN
ftr-329	329	20	,	,	PUNCT
ftr-329	329	21	supra	supra	PROPN
ftr-329	329	22	note	note	VERB
ftr-329	329	23	27	27	NUM
ftr-329	329	24	for	for	ADP
ftr-329	329	25	(	(	PUNCT
ftr-329	329	26	quite	quite	ADV
ftr-329	329	27	different	different	ADJ
ftr-329	329	28	)	)	PUNCT
ftr-329	329	29	discussions	discussion	NOUN
ftr-329	329	30	of	of	ADP
ftr-329	329	31	this	this	DET
ftr-329	329	32	problem	problem	NOUN
ftr-329	329	33	.	.	PUNCT
ftr-329	330	1	2012	2012	NUM
ftr-329	330	2	]	]	PUNCT
ftr-329	330	3	tax	tax	NOUN
ftr-329	330	4	neutralities	neutrality	NOUN
ftr-329	330	5	and	and	CCONJ
ftr-329	330	6	tax	tax	NOUN
ftr-329	330	7	amenities	amenity	NOUN
ftr-329	330	8	75	75	NUM
ftr-329	330	9	on	on	ADP
ftr-329	330	10	first	first	ADJ
ftr-329	330	11	-	-	PUNCT
ftr-329	330	12	best	good	ADJ
ftr-329	330	13	grounds	ground	NOUN
ftr-329	330	14	and	and	CCONJ
ftr-329	330	15	that	that	SCONJ
ftr-329	330	16	it	it	PRON
ftr-329	330	17	is	be	AUX
ftr-329	330	18	much	much	ADV
ftr-329	330	19	preferable	preferable	ADJ
ftr-329	330	20	given	give	VERB
ftr-329	330	21	the	the	DET
ftr-329	330	22	much	much	ADV
ftr-329	330	23	wider	wide	ADJ
ftr-329	330	24	use	use	NOUN
ftr-329	330	25	of	of	ADP
ftr-329	330	26	territorial	territorial	ADJ
ftr-329	330	27	systems	system	NOUN
ftr-329	330	28	today.69	today.69	NOUN
ftr-329	330	29	for	for	ADP
ftr-329	330	30	example	example	NOUN
ftr-329	330	31	,	,	PUNCT
ftr-329	330	32	from	from	ADP
ftr-329	330	33	the	the	DET
ftr-329	330	34	perspective	perspective	NOUN
ftr-329	330	35	of	of	ADP
ftr-329	330	36	con	con	PROPN
ftr-329	330	37	,	,	PUNCT
ftr-329	330	38	the	the	DET
ftr-329	330	39	adoption	adoption	NOUN
ftr-329	330	40	of	of	ADP
ftr-329	330	41	territoriality	territoriality	NOUN
ftr-329	330	42	would	would	AUX
ftr-329	330	43	be	be	AUX
ftr-329	330	44	superior	superior	ADJ
ftr-329	330	45	to	to	ADP
ftr-329	330	46	remaining	remain	VERB
ftr-329	330	47	with	with	ADP
ftr-329	330	48	a	a	DET
ftr-329	330	49	residencebased	residencebase	VERB
ftr-329	330	50	system	system	NOUN
ftr-329	330	51	in	in	ADP
ftr-329	330	52	light	light	NOUN
ftr-329	330	53	of	of	ADP
ftr-329	330	54	the	the	DET
ftr-329	330	55	wide	wide	ADJ
ftr-329	330	56	use	use	NOUN
ftr-329	330	57	of	of	ADP
ftr-329	330	58	territoriality	territoriality	NOUN
ftr-329	330	59	by	by	ADP
ftr-329	330	60	other	other	ADJ
ftr-329	330	61	countries	country	NOUN
ftr-329	330	62	and	and	CCONJ
ftr-329	330	63	the	the	DET
ftr-329	330	64	contention	contention	NOUN
ftr-329	330	65	that	that	SCONJ
ftr-329	330	66	most	most	ADJ
ftr-329	330	67	of	of	ADP
ftr-329	330	68	the	the	DET
ftr-329	330	69	efficiency	efficiency	NOUN
ftr-329	330	70	losses	loss	NOUN
ftr-329	330	71	associated	associate	VERB
ftr-329	330	72	with	with	ADP
ftr-329	330	73	taxing	tax	VERB
ftr-329	330	74	crossborder	crossborder	NOUN
ftr-329	330	75	transactions	transaction	NOUN
ftr-329	330	76	arise	arise	VERB
ftr-329	330	77	from	from	ADP
ftr-329	330	78	ownership	ownership	NOUN
ftr-329	330	79	rather	rather	ADV
ftr-329	330	80	than	than	ADP
ftr-329	330	81	capital	capital	NOUN
ftr-329	330	82	-	-	PUNCT
ftr-329	330	83	location	location	NOUN
ftr-329	330	84	or	or	CCONJ
ftr-329	330	85	savings	saving	NOUN
ftr-329	330	86	distortions.70	distortions.70	VERB
ftr-329	330	87	on	on	ADP
ftr-329	330	88	the	the	DET
ftr-329	330	89	other	other	ADJ
ftr-329	330	90	side	side	NOUN
ftr-329	330	91	,	,	PUNCT
ftr-329	330	92	a	a	DET
ftr-329	330	93	number	number	NOUN
ftr-329	330	94	of	of	ADP
ftr-329	330	95	commentators	commentator	NOUN
ftr-329	330	96	have	have	AUX
ftr-329	330	97	argued	argue	VERB
ftr-329	330	98	that	that	SCONJ
ftr-329	330	99	the	the	DET
ftr-329	330	100	solution	solution	NOUN
ftr-329	330	101	to	to	ADP
ftr-329	330	102	the	the	DET
ftr-329	330	103	problem	problem	NOUN
ftr-329	330	104	of	of	ADP
ftr-329	330	105	corporate	corporate	ADJ
ftr-329	330	106	residence	residence	NOUN
ftr-329	330	107	-	-	PUNCT
ftr-329	330	108	shifting	shifting	NOUN
ftr-329	330	109	is	be	AUX
ftr-329	330	110	to	to	PART
ftr-329	330	111	tighten	tighten	VERB
ftr-329	330	112	the	the	DET
ftr-329	330	113	rules	rule	NOUN
ftr-329	330	114	on	on	ADP
ftr-329	330	115	deferral	deferral	ADJ
ftr-329	330	116	,	,	PUNCT
ftr-329	330	117	thereby	thereby	ADV
ftr-329	330	118	moving	move	VERB
ftr-329	330	119	closer	close	ADV
ftr-329	330	120	to	to	ADP
ftr-329	330	121	a	a	DET
ftr-329	330	122	true	true	ADJ
ftr-329	330	123	worldwide	worldwide	ADJ
ftr-329	330	124	system	system	NOUN
ftr-329	330	125	,	,	PUNCT
ftr-329	330	126	and	and	CCONJ
ftr-329	330	127	not	not	PART
ftr-329	330	128	to	to	PART
ftr-329	330	129	abandon	abandon	VERB
ftr-329	330	130	the	the	DET
ftr-329	330	131	ideal	ideal	NOUN
ftr-329	330	132	of	of	ADP
ftr-329	330	133	cen.71	cen.71	NOUN
ftr-329	330	134	in	in	ADP
ftr-329	330	135	response	response	NOUN
ftr-329	330	136	to	to	ADP
ftr-329	330	137	the	the	DET
ftr-329	330	138	desai	desai	PROPN
ftr-329	330	139	and	and	CCONJ
ftr-329	330	140	hines	hine	VERB
ftr-329	330	141	argument	argument	NOUN
ftr-329	330	142	that	that	SCONJ
ftr-329	330	143	the	the	DET
ftr-329	330	144	dominant	dominant	ADJ
ftr-329	330	145	margin	margin	NOUN
ftr-329	330	146	of	of	ADP
ftr-329	330	147	tax	tax	NOUN
ftr-329	330	148	-	-	PUNCT
ftr-329	330	149	induced	induce	VERB
ftr-329	330	150	behavior	behavior	NOUN
ftr-329	330	151	is	be	AUX
ftr-329	330	152	ownership	ownership	NOUN
ftr-329	330	153	,	,	PUNCT
ftr-329	330	154	some	some	PRON
ftr-329	330	155	have	have	AUX
ftr-329	330	156	argued	argue	VERB
ftr-329	330	157	that	that	SCONJ
ftr-329	330	158	ownership	ownership	NOUN
ftr-329	330	159	is	be	AUX
ftr-329	330	160	,	,	PUNCT
ftr-329	330	161	at	at	ADP
ftr-329	330	162	best	good	ADJ
ftr-329	330	163	,	,	PUNCT
ftr-329	330	164	one	one	NUM
ftr-329	330	165	of	of	ADP
ftr-329	330	166	a	a	DET
ftr-329	330	167	number	number	NOUN
ftr-329	330	168	of	of	ADP
ftr-329	330	169	relevant	relevant	ADJ
ftr-329	330	170	margins	margin	NOUN
ftr-329	330	171	of	of	ADP
ftr-329	330	172	response	response	NOUN
ftr-329	330	173	to	to	ADP
ftr-329	330	174	tax	tax	NOUN
ftr-329	330	175	rules	rule	NOUN
ftr-329	330	176	and	and	CCONJ
ftr-329	330	177	that	that	SCONJ
ftr-329	330	178	no	no	DET
ftr-329	330	179	evidence	evidence	NOUN
ftr-329	330	180	has	have	AUX
ftr-329	330	181	yet	yet	ADV
ftr-329	330	182	been	be	AUX
ftr-329	330	183	offered	offer	VERB
ftr-329	330	184	to	to	PART
ftr-329	330	185	show	show	VERB
ftr-329	330	186	that	that	SCONJ
ftr-329	330	187	tax	tax	NOUN
ftr-329	330	188	-	-	PUNCT
ftr-329	330	189	induced	induce	VERB
ftr-329	330	190	ownership	ownership	NOUN
ftr-329	330	191	effects	effect	NOUN
ftr-329	330	192	swamp	swamp	NOUN
ftr-329	330	193	capital	capital	NOUN
ftr-329	330	194	-	-	PUNCT
ftr-329	330	195	location	location	NOUN
ftr-329	330	196	effects.72	effects.72	NOUN
ftr-329	330	197	against	against	ADP
ftr-329	330	198	the	the	DET
ftr-329	330	199	view	view	NOUN
ftr-329	330	200	that	that	SCONJ
ftr-329	330	201	worldwide	worldwide	ADJ
ftr-329	330	202	taxation	taxation	NOUN
ftr-329	330	203	is	be	AUX
ftr-329	330	204	inadvisable	inadvisable	ADJ
ftr-329	330	205	on	on	ADP
ftr-329	330	206	competitive	competitive	ADJ
ftr-329	330	207	grounds	ground	NOUN
ftr-329	330	208	when	when	SCONJ
ftr-329	330	209	most	most	ADJ
ftr-329	330	210	jurisdictions	jurisdiction	NOUN
ftr-329	330	211	pursue	pursue	VERB
ftr-329	330	212	territorial	territorial	ADJ
ftr-329	330	213	taxation	taxation	NOUN
ftr-329	330	214	,	,	PUNCT
ftr-329	330	215	it	it	PRON
ftr-329	330	216	has	have	AUX
ftr-329	330	217	been	be	AUX
ftr-329	330	218	noted	note	VERB
ftr-329	330	219	that	that	SCONJ
ftr-329	330	220	even	even	ADV
ftr-329	330	221	territorial	territorial	ADJ
ftr-329	330	222	jurisdictions	jurisdiction	NOUN
ftr-329	330	223	tend	tend	VERB
ftr-329	330	224	to	to	PART
ftr-329	330	225	adopt	adopt	VERB
ftr-329	330	226	worldwide	worldwide	ADJ
ftr-329	330	227	tax	tax	NOUN
ftr-329	330	228	features	feature	NOUN
ftr-329	330	229	for	for	ADP
ftr-329	330	230	foreignsource	foreignsource	NOUN
ftr-329	330	231	income	income	NOUN
ftr-329	330	232	that	that	PRON
ftr-329	330	233	is	be	AUX
ftr-329	330	234	subject	subject	ADJ
ftr-329	330	235	to	to	ADP
ftr-329	330	236	exceptionally	exceptionally	ADV
ftr-329	330	237	low	low	ADJ
ftr-329	330	238	rates	rate	NOUN
ftr-329	330	239	,	,	PUNCT
ftr-329	330	240	that	that	SCONJ
ftr-329	330	241	most	most	ADV
ftr-329	330	242	industrialized	industrialize	VERB
ftr-329	330	243	countries	country	NOUN
ftr-329	330	244	tend	tend	VERB
ftr-329	330	245	to	to	PART
ftr-329	330	246	have	have	VERB
ftr-329	330	247	rates	rate	NOUN
ftr-329	330	248	roughly	roughly	ADV
ftr-329	330	249	comparable	comparable	ADJ
ftr-329	330	250	to	to	ADP
ftr-329	330	251	each	each	DET
ftr-329	330	252	other	other	ADJ
ftr-329	330	253	(	(	PUNCT
ftr-329	330	254	so	so	SCONJ
ftr-329	330	255	that	that	SCONJ
ftr-329	330	256	tax	tax	NOUN
ftr-329	330	257	considerations	consideration	NOUN
ftr-329	330	258	may	may	AUX
ftr-329	330	259	be	be	AUX
ftr-329	330	260	minimized	minimize	VERB
ftr-329	330	261	as	as	ADV
ftr-329	330	262	long	long	ADV
ftr-329	330	263	as	as	SCONJ
ftr-329	330	264	it	it	PRON
ftr-329	330	265	is	be	AUX
ftr-329	330	266	not	not	PART
ftr-329	330	267	possible	possible	ADJ
ftr-329	330	268	to	to	PART
ftr-329	330	269	exploit	exploit	VERB
ftr-329	330	270	tax	tax	NOUN
ftr-329	330	271	havens	haven	NOUN
ftr-329	330	272	)	)	PUNCT
ftr-329	330	273	,	,	PUNCT
ftr-329	330	274	and	and	CCONJ
ftr-329	330	275	that	that	SCONJ
ftr-329	330	276	if	if	SCONJ
ftr-329	330	277	the	the	DET
ftr-329	330	278	u.s	u.s	PROPN
ftr-329	330	279	.	.	PROPN
ftr-329	330	280	moved	move	VERB
ftr-329	330	281	closer	close	ADV
ftr-329	330	282	to	to	ADP
ftr-329	330	283	true	true	ADJ
ftr-329	330	284	worldwide	worldwide	ADJ
ftr-329	330	285	taxation	taxation	NOUN
ftr-329	330	286	,	,	PUNCT
ftr-329	330	287	other	other	ADJ
ftr-329	330	288	countries	country	NOUN
ftr-329	330	289	might	might	AUX
ftr-329	330	290	follow	follow	VERB
ftr-329	330	291	suit.73	suit.73	ADV
ftr-329	330	292	which	which	PRON
ftr-329	330	293	of	of	ADP
ftr-329	330	294	these	these	DET
ftr-329	330	295	positions	position	NOUN
ftr-329	330	296	is	be	AUX
ftr-329	330	297	correct	correct	ADJ
ftr-329	330	298	depends	depend	VERB
ftr-329	330	299	in	in	ADP
ftr-329	330	300	some	some	DET
ftr-329	330	301	measure	measure	NOUN
ftr-329	330	302	on	on	ADP
ftr-329	330	303	who	who	PRON
ftr-329	330	304	is	be	AUX
ftr-329	330	305	right	right	ADJ
ftr-329	330	306	about	about	ADP
ftr-329	330	307	the	the	DET
ftr-329	330	308	economic	economic	ADJ
ftr-329	330	309	facts	fact	NOUN
ftr-329	330	310	—	—	PUNCT
ftr-329	330	311	where	where	SCONJ
ftr-329	330	312	the	the	DET
ftr-329	330	313	margins	margin	NOUN
ftr-329	330	314	are	be	AUX
ftr-329	330	315	more	more	ADV
ftr-329	330	316	elastic	elastic	ADJ
ftr-329	330	317	and	and	CCONJ
ftr-329	330	318	what	what	DET
ftr-329	330	319	efficiency	efficiency	NOUN
ftr-329	330	320	costs	cost	NOUN
ftr-329	330	321	result	result	VERB
ftr-329	330	322	as	as	SCONJ
ftr-329	330	323	taxpayers	taxpayer	NOUN
ftr-329	330	324	respond	respond	VERB
ftr-329	330	325	to	to	ADP
ftr-329	330	326	tax	tax	NOUN
ftr-329	330	327	incentives	incentive	NOUN
ftr-329	330	328	along	along	ADP
ftr-329	330	329	one	one	NUM
ftr-329	330	330	or	or	CCONJ
ftr-329	330	331	another	another	PRON
ftr-329	330	332	of	of	ADP
ftr-329	330	333	them	they	PRON
ftr-329	330	334	.	.	PUNCT
ftr-329	331	1	but	but	CCONJ
ftr-329	331	2	the	the	DET
ftr-329	331	3	assumption	assumption	NOUN
ftr-329	331	4	that	that	SCONJ
ftr-329	331	5	there	there	PRON
ftr-329	331	6	are	be	VERB
ftr-329	331	7	answers	answer	NOUN
ftr-329	331	8	to	to	ADP
ftr-329	331	9	these	these	DET
ftr-329	331	10	questions	question	NOUN
ftr-329	331	11	depends	depend	VERB
ftr-329	331	12	on	on	ADP
ftr-329	331	13	the	the	DET
ftr-329	331	14	more	more	ADV
ftr-329	331	15	basic	basic	ADJ
ftr-329	331	16	premise	premise	NOUN
ftr-329	331	17	that	that	SCONJ
ftr-329	331	18	neutrality	neutrality	NOUN
ftr-329	331	19	is	be	AUX
ftr-329	331	20	a	a	DET
ftr-329	331	21	wellformulated	wellformulate	VERB
ftr-329	331	22	concept	concept	NOUN
ftr-329	331	23	,	,	PUNCT
ftr-329	331	24	for	for	SCONJ
ftr-329	331	25	if	if	SCONJ
ftr-329	331	26	it	it	PRON
ftr-329	331	27	is	be	AUX
ftr-329	331	28	not	not	PART
ftr-329	331	29	,	,	PUNCT
ftr-329	331	30	then	then	ADV
ftr-329	331	31	it	it	PRON
ftr-329	331	32	is	be	AUX
ftr-329	331	33	not	not	PART
ftr-329	331	34	clear	clear	ADJ
ftr-329	331	35	what	what	PRON
ftr-329	331	36	it	it	PRON
ftr-329	331	37	means	mean	VERB
ftr-329	331	38	to	to	PART
ftr-329	331	39	say	say	VERB
ftr-329	331	40	that	that	SCONJ
ftr-329	331	41	one	one	NUM
ftr-329	331	42	set	set	NOUN
ftr-329	331	43	of	of	ADP
ftr-329	331	44	tax	tax	NOUN
ftr-329	331	45	rules	rule	NOUN
ftr-329	331	46	is	be	AUX
ftr-329	331	47	more	more	ADV
ftr-329	331	48	distorting	distorting	ADJ
ftr-329	331	49	than	than	ADP
ftr-329	331	50	another	another	PRON
ftr-329	331	51	and	and	CCONJ
ftr-329	331	52	,	,	PUNCT
ftr-329	331	53	consequently	consequently	ADV
ftr-329	331	54	,	,	PUNCT
ftr-329	331	55	is	be	AUX
ftr-329	331	56	associated	associate	VERB
ftr-329	331	57	with	with	ADP
ftr-329	331	58	greater	great	ADJ
ftr-329	331	59	efficiency	efficiency	NOUN
ftr-329	331	60	losses	loss	NOUN
ftr-329	331	61	.	.	PUNCT
ftr-329	332	1	the	the	DET
ftr-329	332	2	next	next	ADJ
ftr-329	332	3	part	part	NOUN
ftr-329	332	4	makes	make	VERB
ftr-329	332	5	the	the	DET
ftr-329	332	6	case	case	NOUN
ftr-329	332	7	that	that	SCONJ
ftr-329	332	8	neutrality	neutrality	NOUN
ftr-329	332	9	has	have	AUX
ftr-329	332	10	not	not	PART
ftr-329	332	11	been	be	AUX
ftr-329	332	12	well	well	ADV
ftr-329	332	13	-	-	PUNCT
ftr-329	332	14	defined	define	VERB
ftr-329	332	15	in	in	ADP
ftr-329	332	16	the	the	DET
ftr-329	332	17	international	international	ADJ
ftr-329	332	18	tax	tax	NOUN
ftr-329	332	19	literature	literature	NOUN
ftr-329	332	20	;	;	PUNCT
ftr-329	332	21	the	the	DET
ftr-329	332	22	parts	part	NOUN
ftr-329	332	23	following	follow	VERB
ftr-329	332	24	offer	offer	VERB
ftr-329	332	25	an	an	DET
ftr-329	332	26	alternative	alternative	ADJ
ftr-329	332	27	way	way	NOUN
ftr-329	332	28	to	to	PART
ftr-329	332	29	consider	consider	VERB
ftr-329	332	30	the	the	DET
ftr-329	332	31	relationship	relationship	NOUN
ftr-329	332	32	between	between	ADP
ftr-329	332	33	tax	tax	NOUN
ftr-329	332	34	rules	rule	NOUN
ftr-329	332	35	and	and	CCONJ
ftr-329	332	36	productivity	productivity	NOUN
ftr-329	332	37	and	and	CCONJ
ftr-329	332	38	an	an	DET
ftr-329	332	39	argument	argument	NOUN
ftr-329	332	40	for	for	ADP
ftr-329	332	41	applying	apply	VERB
ftr-329	332	42	different	different	ADJ
ftr-329	332	43	policy	policy	NOUN
ftr-329	332	44	criteria	criterion	NOUN
ftr-329	332	45	in	in	ADP
ftr-329	332	46	evaluating	evaluate	VERB
ftr-329	332	47	international	international	ADJ
ftr-329	332	48	tax	tax	NOUN
ftr-329	332	49	rules	rule	NOUN
ftr-329	332	50	.	.	PUNCT
ftr-329	333	1	69	69	NUM
ftr-329	333	2	.	.	PUNCT
ftr-329	334	1	e.g.	e.g.	ADV
ftr-329	334	2	,	,	PUNCT
ftr-329	334	3	shaheen	shaheen	PROPN
ftr-329	334	4	,	,	PUNCT
ftr-329	334	5	reconsiderations	reconsideration	NOUN
ftr-329	334	6	,	,	PUNCT
ftr-329	334	7	supra	supra	PROPN
ftr-329	334	8	note	note	PROPN
ftr-329	334	9	14	14	NUM
ftr-329	334	10	,	,	PUNCT
ftr-329	334	11	at	at	ADP
ftr-329	334	12	205–06	205–06	NUM
ftr-329	334	13	.	.	PUNCT
ftr-329	334	14	70	70	NUM
ftr-329	334	15	.	.	PUNCT
ftr-329	335	1	hines	hine	NOUN
ftr-329	335	2	,	,	PUNCT
ftr-329	335	3	reconsidering	reconsider	VERB
ftr-329	335	4	,	,	PUNCT
ftr-329	335	5	supra	supra	PROPN
ftr-329	335	6	note	note	PROPN
ftr-329	335	7	19	19	NUM
ftr-329	335	8	,	,	PUNCT
ftr-329	335	9	at	at	ADP
ftr-329	335	10	282	282	NUM
ftr-329	335	11	.	.	PUNCT
ftr-329	336	1	71	71	NUM
ftr-329	336	2	.	.	PUNCT
ftr-329	337	1	see	see	VERB
ftr-329	337	2	,	,	PUNCT
ftr-329	337	3	e.g.	e.g.	ADV
ftr-329	337	4	,	,	PUNCT
ftr-329	337	5	fleming	fleming	NOUN
ftr-329	337	6	&	&	CCONJ
ftr-329	337	7	peroni	peroni	PROPN
ftr-329	337	8	,	,	PUNCT
ftr-329	337	9	exploring	explore	VERB
ftr-329	337	10	,	,	PUNCT
ftr-329	337	11	supra	supra	PROPN
ftr-329	337	12	note	note	PROPN
ftr-329	337	13	67	67	NUM
ftr-329	337	14	,	,	PUNCT
ftr-329	337	15	at	at	ADP
ftr-329	337	16	1577	1577	NUM
ftr-329	337	17	.	.	PUNCT
ftr-329	338	1	72	72	NUM
ftr-329	338	2	.	.	X
ftr-329	339	1	e.g.	e.g.	ADV
ftr-329	339	2	,	,	PUNCT
ftr-329	339	3	mitchell	mitchell	PROPN
ftr-329	339	4	a.	a.	PROPN
ftr-329	339	5	kane	kane	PROPN
ftr-329	339	6	,	,	PUNCT
ftr-329	339	7	commentary	commentary	NOUN
ftr-329	339	8	,	,	PUNCT
ftr-329	339	9	considering	consider	VERB
ftr-329	339	10	“	"	PUNCT
ftr-329	339	11	reconsidering	reconsider	VERB
ftr-329	339	12	the	the	DET
ftr-329	339	13	taxation	taxation	NOUN
ftr-329	339	14	of	of	ADP
ftr-329	339	15	foreign	foreign	ADJ
ftr-329	339	16	income	income	NOUN
ftr-329	339	17	,	,	PUNCT
ftr-329	339	18	”	"	PUNCT
ftr-329	339	19	62	62	NUM
ftr-329	339	20	tax	tax	NOUN
ftr-329	339	21	l.	l.	PROPN
ftr-329	339	22	rev	rev	PROPN
ftr-329	339	23	.	.	PROPN
ftr-329	339	24	299	299	NUM
ftr-329	339	25	(	(	PUNCT
ftr-329	339	26	2009	2009	NUM
ftr-329	339	27	)	)	PUNCT
ftr-329	340	1	[	[	X
ftr-329	340	2	hereinafter	hereinafter	NOUN
ftr-329	340	3	kane	kane	NOUN
ftr-329	340	4	,	,	PUNCT
ftr-329	340	5	considering	consider	VERB
ftr-329	340	6	“	"	PUNCT
ftr-329	340	7	reconsidering	reconsider	VERB
ftr-329	340	8	”	"	PUNCT
ftr-329	340	9	]	]	PUNCT
ftr-329	340	10	.	.	PUNCT
ftr-329	341	1	73	73	NUM
ftr-329	341	2	.	.	PUNCT
ftr-329	342	1	kleinbard	kleinbard	ADJ
ftr-329	342	2	,	,	PUNCT
ftr-329	342	3	lessons	lesson	NOUN
ftr-329	342	4	,	,	PUNCT
ftr-329	342	5	supra	supra	PROPN
ftr-329	342	6	note	note	NOUN
ftr-329	342	7	27	27	NUM
ftr-329	342	8	.	.	PUNCT
ftr-329	343	1	76	76	NUM
ftr-329	343	2	florida	florida	PROPN
ftr-329	343	3	tax	tax	NOUN
ftr-329	343	4	review	review	NOUN
ftr-329	343	5	[	[	X
ftr-329	343	6	vol	vol	NOUN
ftr-329	343	7	.	.	PUNCT
ftr-329	343	8	12:2	12:2	NUM
ftr-329	343	9	iii	iii	X
ftr-329	343	10	.	.	PUNCT
ftr-329	343	11	neutrality	neutrality	NOUN
ftr-329	343	12	generally	generally	ADV
ftr-329	343	13	the	the	DET
ftr-329	343	14	discussion	discussion	NOUN
ftr-329	343	15	in	in	ADP
ftr-329	343	16	part	part	PROPN
ftr-329	343	17	ii	ii	PROPN
ftr-329	343	18	was	be	AUX
ftr-329	343	19	designed	design	VERB
ftr-329	343	20	to	to	PART
ftr-329	343	21	explicate	explicate	VERB
ftr-329	343	22	the	the	DET
ftr-329	343	23	problem	problem	NOUN
ftr-329	343	24	that	that	PRON
ftr-329	343	25	double	double	ADJ
ftr-329	343	26	taxation	taxation	NOUN
ftr-329	343	27	of	of	ADP
ftr-329	343	28	cross	cross	ADJ
ftr-329	343	29	-	-	ADJ
ftr-329	343	30	border	border	ADJ
ftr-329	343	31	income	income	NOUN
ftr-329	343	32	poses	pose	NOUN
ftr-329	343	33	for	for	ADP
ftr-329	343	34	efficiency	efficiency	NOUN
ftr-329	343	35	analysis	analysis	NOUN
ftr-329	343	36	and	and	CCONJ
ftr-329	343	37	to	to	PART
ftr-329	343	38	give	give	VERB
ftr-329	343	39	a	a	DET
ftr-329	343	40	flavor	flavor	NOUN
ftr-329	343	41	for	for	ADP
ftr-329	343	42	the	the	DET
ftr-329	343	43	debates	debate	NOUN
ftr-329	343	44	surrounding	surround	VERB
ftr-329	343	45	the	the	DET
ftr-329	343	46	relative	relative	ADJ
ftr-329	343	47	merits	merit	NOUN
ftr-329	343	48	of	of	ADP
ftr-329	343	49	various	various	ADJ
ftr-329	343	50	methods	method	NOUN
ftr-329	343	51	of	of	ADP
ftr-329	343	52	double	double	ADJ
ftr-329	343	53	-	-	PUNCT
ftr-329	343	54	tax	tax	NOUN
ftr-329	343	55	relief	relief	NOUN
ftr-329	343	56	.	.	PUNCT
ftr-329	344	1	in	in	ADP
ftr-329	344	2	what	what	PRON
ftr-329	344	3	follows	follow	VERB
ftr-329	344	4	,	,	PUNCT
ftr-329	344	5	i	i	PRON
ftr-329	344	6	offer	offer	VERB
ftr-329	344	7	a	a	DET
ftr-329	344	8	criticism	criticism	NOUN
ftr-329	344	9	of	of	ADP
ftr-329	344	10	the	the	DET
ftr-329	344	11	supposition	supposition	NOUN
ftr-329	344	12	that	that	SCONJ
ftr-329	344	13	the	the	DET
ftr-329	344	14	relevant	relevant	ADJ
ftr-329	344	15	baselines	baseline	NOUN
ftr-329	344	16	for	for	ADP
ftr-329	344	17	the	the	DET
ftr-329	344	18	evaluation	evaluation	NOUN
ftr-329	344	19	of	of	ADP
ftr-329	344	20	tax	tax	NOUN
ftr-329	344	21	distortions	distortion	NOUN
ftr-329	344	22	are	be	AUX
ftr-329	344	23	well	well	ADV
ftr-329	344	24	specified	specify	VERB
ftr-329	344	25	under	under	ADP
ftr-329	344	26	standard	standard	ADJ
ftr-329	344	27	approaches	approach	NOUN
ftr-329	344	28	.	.	PUNCT
ftr-329	345	1	as	as	SCONJ
ftr-329	345	2	contrasted	contrast	VERB
ftr-329	345	3	with	with	ADP
ftr-329	345	4	narrower	narrow	ADJ
ftr-329	345	5	inquiries	inquiry	NOUN
ftr-329	345	6	into	into	ADP
ftr-329	345	7	whether	whether	SCONJ
ftr-329	345	8	one	one	NUM
ftr-329	345	9	or	or	CCONJ
ftr-329	345	10	another	another	DET
ftr-329	345	11	local	local	ADJ
ftr-329	345	12	legal	legal	ADJ
ftr-329	345	13	change	change	NOUN
ftr-329	345	14	is	be	AUX
ftr-329	345	15	likely	likely	ADJ
ftr-329	345	16	to	to	PART
ftr-329	345	17	increase	increase	VERB
ftr-329	345	18	or	or	CCONJ
ftr-329	345	19	reduce	reduce	VERB
ftr-329	345	20	efficiency	efficiency	NOUN
ftr-329	345	21	system	system	NOUN
ftr-329	345	22	-	-	PUNCT
ftr-329	345	23	wide	wide	ADV
ftr-329	345	24	,	,	PUNCT
ftr-329	345	25	the	the	DET
ftr-329	345	26	global	global	ADJ
ftr-329	345	27	question	question	NOUN
ftr-329	345	28	of	of	ADP
ftr-329	345	29	which	which	DET
ftr-329	345	30	international	international	ADJ
ftr-329	345	31	tax	tax	NOUN
ftr-329	345	32	regime	regime	NOUN
ftr-329	345	33	is	be	AUX
ftr-329	345	34	closest	close	ADJ
ftr-329	345	35	to	to	ADP
ftr-329	345	36	an	an	DET
ftr-329	345	37	ideal	ideal	NOUN
ftr-329	345	38	of	of	ADP
ftr-329	345	39	neutrality	neutrality	NOUN
ftr-329	345	40	has	have	AUX
ftr-329	345	41	not	not	PART
ftr-329	345	42	been	be	AUX
ftr-329	345	43	well	well	ADV
ftr-329	345	44	-	-	PUNCT
ftr-329	345	45	formulated	formulate	VERB
ftr-329	345	46	in	in	ADP
ftr-329	345	47	the	the	DET
ftr-329	345	48	neutrality	neutrality	NOUN
ftr-329	345	49	literature	literature	NOUN
ftr-329	345	50	.	.	PUNCT
ftr-329	346	1	in	in	ADP
ftr-329	346	2	the	the	DET
ftr-329	346	3	case	case	NOUN
ftr-329	346	4	of	of	ADP
ftr-329	346	5	local	local	ADJ
ftr-329	346	6	changes	change	NOUN
ftr-329	346	7	,	,	PUNCT
ftr-329	346	8	one	one	PRON
ftr-329	346	9	can	can	AUX
ftr-329	346	10	make	make	VERB
ftr-329	346	11	a	a	DET
ftr-329	346	12	meaningful	meaningful	ADJ
ftr-329	346	13	evaluation	evaluation	NOUN
ftr-329	346	14	of	of	ADP
ftr-329	346	15	the	the	DET
ftr-329	346	16	effects	effect	NOUN
ftr-329	346	17	of	of	ADP
ftr-329	346	18	a	a	DET
ftr-329	346	19	new	new	ADJ
ftr-329	346	20	rule	rule	NOUN
ftr-329	346	21	in	in	ADP
ftr-329	346	22	light	light	NOUN
ftr-329	346	23	of	of	ADP
ftr-329	346	24	reasonably	reasonably	ADV
ftr-329	346	25	fixed	fix	VERB
ftr-329	346	26	background	background	NOUN
ftr-329	346	27	conditions	condition	NOUN
ftr-329	346	28	;	;	PUNCT
ftr-329	346	29	in	in	ADP
ftr-329	346	30	the	the	DET
ftr-329	346	31	case	case	NOUN
ftr-329	346	32	of	of	ADP
ftr-329	346	33	global	global	ADJ
ftr-329	346	34	changes	change	NOUN
ftr-329	346	35	,	,	PUNCT
ftr-329	346	36	current	current	ADJ
ftr-329	346	37	approaches	approach	NOUN
ftr-329	346	38	fail	fail	VERB
ftr-329	346	39	to	to	PART
ftr-329	346	40	specify	specify	VERB
ftr-329	346	41	an	an	DET
ftr-329	346	42	ideal	ideal	NOUN
ftr-329	346	43	against	against	ADP
ftr-329	346	44	which	which	PRON
ftr-329	346	45	the	the	DET
ftr-329	346	46	actual	actual	ADJ
ftr-329	346	47	world	world	NOUN
ftr-329	346	48	is	be	AUX
ftr-329	346	49	to	to	PART
ftr-329	346	50	be	be	AUX
ftr-329	346	51	measured	measure	VERB
ftr-329	346	52	because	because	SCONJ
ftr-329	346	53	the	the	DET
ftr-329	346	54	ideal	ideal	NOUN
ftr-329	346	55	turns	turn	VERB
ftr-329	346	56	out	out	ADP
ftr-329	346	57	to	to	PART
ftr-329	346	58	be	be	AUX
ftr-329	346	59	affected	affect	VERB
ftr-329	346	60	by	by	ADP
ftr-329	346	61	the	the	DET
ftr-329	346	62	world	world	NOUN
ftr-329	346	63	for	for	ADP
ftr-329	346	64	which	which	PRON
ftr-329	346	65	it	it	PRON
ftr-329	346	66	is	be	AUX
ftr-329	346	67	supposed	suppose	VERB
ftr-329	346	68	to	to	PART
ftr-329	346	69	operate	operate	VERB
ftr-329	346	70	as	as	ADP
ftr-329	346	71	an	an	DET
ftr-329	346	72	ideal	ideal	NOUN
ftr-329	346	73	.	.	PUNCT
ftr-329	347	1	this	this	DET
ftr-329	347	2	feedback	feedback	NOUN
ftr-329	347	3	effect	effect	NOUN
ftr-329	347	4	materializes	materialize	VERB
ftr-329	347	5	because	because	SCONJ
ftr-329	347	6	any	any	DET
ftr-329	347	7	system	system	NOUN
ftr-329	347	8	for	for	ADP
ftr-329	347	9	taxing	tax	VERB
ftr-329	347	10	cross	cross	ADJ
ftr-329	347	11	-	-	ADJ
ftr-329	347	12	border	border	ADJ
ftr-329	347	13	arrangements	arrangement	NOUN
ftr-329	347	14	causes	cause	VERB
ftr-329	347	15	economic	economic	ADJ
ftr-329	347	16	actors	actor	NOUN
ftr-329	347	17	to	to	PART
ftr-329	347	18	make	make	VERB
ftr-329	347	19	decisions	decision	NOUN
ftr-329	347	20	that	that	PRON
ftr-329	347	21	affect	affect	VERB
ftr-329	347	22	not	not	PART
ftr-329	347	23	only	only	ADV
ftr-329	347	24	the	the	DET
ftr-329	347	25	amount	amount	NOUN
ftr-329	347	26	of	of	ADP
ftr-329	347	27	tax	tax	NOUN
ftr-329	347	28	paid	pay	VERB
ftr-329	347	29	,	,	PUNCT
ftr-329	347	30	but	but	CCONJ
ftr-329	347	31	which	which	DET
ftr-329	347	32	jurisdiction	jurisdiction	NOUN
ftr-329	347	33	receives	receive	VERB
ftr-329	347	34	it	it	PRON
ftr-329	347	35	;	;	PUNCT
ftr-329	347	36	correlatively	correlatively	ADV
ftr-329	347	37	,	,	PUNCT
ftr-329	347	38	the	the	DET
ftr-329	347	39	tax	tax	NOUN
ftr-329	347	40	system	system	NOUN
ftr-329	347	41	will	will	AUX
ftr-329	347	42	cause	cause	VERB
ftr-329	347	43	actors	actor	NOUN
ftr-329	347	44	to	to	PART
ftr-329	347	45	make	make	VERB
ftr-329	347	46	decisions	decision	NOUN
ftr-329	347	47	that	that	PRON
ftr-329	347	48	affect	affect	VERB
ftr-329	347	49	the	the	DET
ftr-329	347	50	burden	burden	NOUN
ftr-329	347	51	in	in	ADP
ftr-329	347	52	every	every	DET
ftr-329	347	53	jurisdiction	jurisdiction	NOUN
ftr-329	347	54	on	on	ADP
ftr-329	347	55	tax	tax	NOUN
ftr-329	347	56	-	-	PUNCT
ftr-329	347	57	financed	finance	VERB
ftr-329	347	58	goods	good	NOUN
ftr-329	347	59	because	because	SCONJ
ftr-329	347	60	capital	capital	NOUN
ftr-329	347	61	(	(	PUNCT
ftr-329	347	62	and	and	CCONJ
ftr-329	347	63	perhaps	perhaps	ADV
ftr-329	347	64	labor	labor	NOUN
ftr-329	347	65	)	)	PUNCT
ftr-329	347	66	,	,	PUNCT
ftr-329	347	67	like	like	ADP
ftr-329	347	68	tax	tax	NOUN
ftr-329	347	69	revenues	revenue	NOUN
ftr-329	347	70	,	,	PUNCT
ftr-329	347	71	flows	flow	VERB
ftr-329	347	72	across	across	ADP
ftr-329	347	73	borders	border	NOUN
ftr-329	347	74	,	,	PUNCT
ftr-329	347	75	and	and	CCONJ
ftr-329	347	76	because	because	SCONJ
ftr-329	347	77	,	,	PUNCT
ftr-329	347	78	even	even	ADV
ftr-329	347	79	when	when	SCONJ
ftr-329	347	80	it	it	PRON
ftr-329	347	81	does	do	AUX
ftr-329	347	82	not	not	PART
ftr-329	347	83	,	,	PUNCT
ftr-329	347	84	trade	trade	NOUN
ftr-329	347	85	-	-	PUNCT
ftr-329	347	86	induced	induce	VERB
ftr-329	347	87	adjustments	adjustment	NOUN
ftr-329	347	88	in	in	ADP
ftr-329	347	89	productivity	productivity	NOUN
ftr-329	347	90	will	will	AUX
ftr-329	347	91	have	have	VERB
ftr-329	347	92	comparable	comparable	ADJ
ftr-329	347	93	effects	effect	NOUN
ftr-329	347	94	.	.	PUNCT
ftr-329	348	1	when	when	SCONJ
ftr-329	348	2	economic	economic	ADJ
ftr-329	348	3	decisions	decision	NOUN
ftr-329	348	4	cause	cause	VERB
ftr-329	348	5	tax	tax	NOUN
ftr-329	348	6	revenue	revenue	NOUN
ftr-329	348	7	streams	stream	NOUN
ftr-329	348	8	or	or	CCONJ
ftr-329	348	9	capital	capital	NOUN
ftr-329	348	10	assets	asset	NOUN
ftr-329	348	11	to	to	PART
ftr-329	348	12	be	be	AUX
ftr-329	348	13	redirected	redirect	VERB
ftr-329	348	14	from	from	ADP
ftr-329	348	15	one	one	NUM
ftr-329	348	16	jurisdiction	jurisdiction	NOUN
ftr-329	348	17	to	to	ADP
ftr-329	348	18	another	another	PRON
ftr-329	348	19	,	,	PUNCT
ftr-329	348	20	or	or	CCONJ
ftr-329	348	21	affect	affect	VERB
ftr-329	348	22	the	the	DET
ftr-329	348	23	local	local	ADJ
ftr-329	348	24	productivity	productivity	NOUN
ftr-329	348	25	of	of	ADP
ftr-329	348	26	capital	capital	NOUN
ftr-329	348	27	(	(	PUNCT
ftr-329	348	28	as	as	ADP
ftr-329	348	29	under	under	ADP
ftr-329	348	30	the	the	DET
ftr-329	348	31	con	con	NOUN
ftr-329	348	32	analysis	analysis	NOUN
ftr-329	348	33	)	)	PUNCT
ftr-329	348	34	,	,	PUNCT
ftr-329	348	35	they	they	PRON
ftr-329	348	36	affect	affect	VERB
ftr-329	348	37	the	the	DET
ftr-329	348	38	absolute	absolute	ADJ
ftr-329	348	39	productivity	productivity	NOUN
ftr-329	348	40	of	of	ADP
ftr-329	348	41	the	the	DET
ftr-329	348	42	factors	factor	NOUN
ftr-329	348	43	of	of	ADP
ftr-329	348	44	production	production	NOUN
ftr-329	348	45	in	in	ADP
ftr-329	348	46	all	all	DET
ftr-329	348	47	jurisdictions	jurisdiction	NOUN
ftr-329	348	48	because	because	SCONJ
ftr-329	348	49	of	of	ADP
ftr-329	348	50	the	the	DET
ftr-329	348	51	relationship	relationship	NOUN
ftr-329	348	52	between	between	ADP
ftr-329	348	53	tax	tax	NOUN
ftr-329	348	54	revenues	revenue	NOUN
ftr-329	348	55	and	and	CCONJ
ftr-329	348	56	tax	tax	NOUN
ftr-329	348	57	amenities	amenity	NOUN
ftr-329	348	58	:	:	PUNCT
ftr-329	348	59	tax	tax	NOUN
ftr-329	348	60	revenues	revenue	NOUN
ftr-329	348	61	finance	finance	VERB
ftr-329	348	62	productivity	productivity	NOUN
ftr-329	348	63	-	-	PUNCT
ftr-329	348	64	enhancing	enhance	VERB
ftr-329	348	65	tax	tax	NOUN
ftr-329	348	66	amenities	amenity	NOUN
ftr-329	348	67	.	.	PUNCT
ftr-329	349	1	as	as	SCONJ
ftr-329	349	2	productivity	productivity	NOUN
ftr-329	349	3	rates	rate	NOUN
ftr-329	349	4	diverge	diverge	VERB
ftr-329	349	5	from	from	ADP
ftr-329	349	6	prior	prior	ADJ
ftr-329	349	7	levels	level	NOUN
ftr-329	349	8	,	,	PUNCT
ftr-329	349	9	the	the	DET
ftr-329	349	10	rate	rate	NOUN
ftr-329	349	11	of	of	ADP
ftr-329	349	12	return	return	NOUN
ftr-329	349	13	that	that	PRON
ftr-329	349	14	was	be	AUX
ftr-329	349	15	supposed	suppose	VERB
ftr-329	349	16	to	to	PART
ftr-329	349	17	remain	remain	VERB
ftr-329	349	18	uniform	uniform	ADJ
ftr-329	349	19	across	across	ADP
ftr-329	349	20	jurisdictions	jurisdiction	NOUN
ftr-329	349	21	under	under	ADP
ftr-329	349	22	the	the	DET
ftr-329	349	23	relevant	relevant	ADJ
ftr-329	349	24	benchmark	benchmark	NOUN
ftr-329	349	25	(	(	PUNCT
ftr-329	349	26	e.g.	e.g.	ADV
ftr-329	349	27	,	,	PUNCT
ftr-329	349	28	pre	pre	ADJ
ftr-329	349	29	-	-	NOUN
ftr-329	349	30	tax	tax	NOUN
ftr-329	349	31	for	for	ADP
ftr-329	349	32	production	production	NOUN
ftr-329	349	33	neutrality	neutrality	NOUN
ftr-329	349	34	,	,	PUNCT
ftr-329	349	35	after	after	ADP
ftr-329	349	36	-	-	PUNCT
ftr-329	349	37	tax	tax	NOUN
ftr-329	349	38	for	for	ADP
ftr-329	349	39	savings	saving	NOUN
ftr-329	349	40	neutrality	neutrality	NOUN
ftr-329	349	41	)	)	PUNCT
ftr-329	349	42	diverges	diverge	VERB
ftr-329	349	43	as	as	ADV
ftr-329	349	44	well	well	ADV
ftr-329	349	45	,	,	PUNCT
ftr-329	349	46	meaning	mean	VERB
ftr-329	349	47	that	that	SCONJ
ftr-329	349	48	the	the	DET
ftr-329	349	49	benchmark	benchmark	NOUN
ftr-329	349	50	is	be	AUX
ftr-329	349	51	not	not	PART
ftr-329	349	52	maintained	maintain	VERB
ftr-329	349	53	.	.	PUNCT
ftr-329	350	1	one	one	PRON
ftr-329	350	2	can	can	AUX
ftr-329	350	3	frame	frame	VERB
ftr-329	350	4	the	the	DET
ftr-329	350	5	point	point	NOUN
ftr-329	350	6	as	as	SCONJ
ftr-329	350	7	follows	follow	VERB
ftr-329	350	8	.	.	PUNCT
ftr-329	351	1	there	there	PRON
ftr-329	351	2	are	be	VERB
ftr-329	351	3	not	not	PART
ftr-329	351	4	two	two	NUM
ftr-329	351	5	but	but	CCONJ
ftr-329	351	6	at	at	ADV
ftr-329	351	7	least	least	ADJ
ftr-329	351	8	three	three	NUM
ftr-329	351	9	moving	move	VERB
ftr-329	351	10	parts	part	NOUN
ftr-329	351	11	to	to	ADP
ftr-329	351	12	the	the	DET
ftr-329	351	13	analysis	analysis	NOUN
ftr-329	351	14	of	of	ADP
ftr-329	351	15	the	the	DET
ftr-329	351	16	effects	effect	NOUN
ftr-329	351	17	on	on	ADP
ftr-329	351	18	rates	rate	NOUN
ftr-329	351	19	of	of	ADP
ftr-329	351	20	return	return	NOUN
ftr-329	351	21	of	of	ADP
ftr-329	351	22	any	any	DET
ftr-329	351	23	regime	regime	NOUN
ftr-329	351	24	for	for	ADP
ftr-329	351	25	taxing	tax	VERB
ftr-329	351	26	cross	cross	ADJ
ftr-329	351	27	-	-	ADJ
ftr-329	351	28	border	border	ADJ
ftr-329	351	29	income	income	NOUN
ftr-329	351	30	:	:	PUNCT
ftr-329	351	31	(	(	PUNCT
ftr-329	351	32	1	1	X
ftr-329	351	33	)	)	PUNCT
ftr-329	351	34	the	the	DET
ftr-329	351	35	flow	flow	NOUN
ftr-329	351	36	of	of	ADP
ftr-329	351	37	capital	capital	NOUN
ftr-329	351	38	(	(	PUNCT
ftr-329	351	39	and	and	CCONJ
ftr-329	351	40	possibly	possibly	ADV
ftr-329	351	41	labor	labor	NOUN
ftr-329	351	42	or	or	CCONJ
ftr-329	351	43	investors	investor	NOUN
ftr-329	351	44	)	)	PUNCT
ftr-329	351	45	and	and	CCONJ
ftr-329	351	46	adjustments	adjustment	NOUN
ftr-329	351	47	to	to	ADP
ftr-329	351	48	productivity	productivity	NOUN
ftr-329	351	49	in	in	ADP
ftr-329	351	50	response	response	NOUN
ftr-329	351	51	to	to	ADP
ftr-329	351	52	taxes	taxis	NOUN
ftr-329	351	53	,	,	PUNCT
ftr-329	351	54	(	(	PUNCT
ftr-329	351	55	2	2	X
ftr-329	351	56	)	)	PUNCT
ftr-329	351	57	the	the	DET
ftr-329	351	58	adjustments	adjustment	NOUN
ftr-329	351	59	in	in	ADP
ftr-329	351	60	both	both	PRON
ftr-329	351	61	net	net	ADJ
ftr-329	351	62	importing	importing	NOUN
ftr-329	351	63	and	and	CCONJ
ftr-329	351	64	net	net	ADJ
ftr-329	351	65	exporting	export	VERB
ftr-329	351	66	countries	country	NOUN
ftr-329	351	67	to	to	ADP
ftr-329	351	68	the	the	DET
ftr-329	351	69	relative	relative	ADJ
ftr-329	351	70	prices	price	NOUN
ftr-329	351	71	of	of	ADP
ftr-329	351	72	factors	factor	NOUN
ftr-329	351	73	of	of	ADP
ftr-329	351	74	production	production	NOUN
ftr-329	351	75	that	that	PRON
ftr-329	351	76	result	result	VERB
ftr-329	351	77	from	from	ADP
ftr-329	351	78	these	these	DET
ftr-329	351	79	flows	flow	NOUN
ftr-329	351	80	,	,	PUNCT
ftr-329	351	81	and	and	CCONJ
ftr-329	351	82	(	(	PUNCT
ftr-329	351	83	3	3	X
ftr-329	351	84	)	)	PUNCT
ftr-329	351	85	the	the	DET
ftr-329	351	86	effects	effect	NOUN
ftr-329	351	87	of	of	ADP
ftr-329	351	88	(	(	PUNCT
ftr-329	351	89	1	1	NUM
ftr-329	351	90	)	)	PUNCT
ftr-329	351	91	and	and	CCONJ
ftr-329	351	92	(	(	PUNCT
ftr-329	351	93	2	2	X
ftr-329	351	94	)	)	PUNCT
ftr-329	351	95	on	on	ADP
ftr-329	351	96	both	both	DET
ftr-329	351	97	tax	tax	NOUN
ftr-329	351	98	revenues	revenue	NOUN
ftr-329	351	99	and	and	CCONJ
ftr-329	351	100	the	the	DET
ftr-329	351	101	burdens	burden	NOUN
ftr-329	351	102	that	that	SCONJ
ftr-329	351	103	tax	tax	NOUN
ftr-329	351	104	revenues	revenue	NOUN
ftr-329	351	105	pay	pay	VERB
ftr-329	351	106	for	for	ADP
ftr-329	351	107	in	in	ADP
ftr-329	351	108	every	every	DET
ftr-329	351	109	affected	affected	ADJ
ftr-329	351	110	jurisdiction	jurisdiction	NOUN
ftr-329	351	111	.	.	PUNCT
ftr-329	352	1	analysis	analysis	NOUN
ftr-329	352	2	of	of	ADP
ftr-329	352	3	the	the	DET
ftr-329	352	4	first	first	ADJ
ftr-329	352	5	two	two	NUM
ftr-329	352	6	items	item	NOUN
ftr-329	352	7	2012	2012	NUM
ftr-329	352	8	]	]	PUNCT
ftr-329	352	9	tax	tax	NOUN
ftr-329	352	10	neutralities	neutrality	NOUN
ftr-329	352	11	and	and	CCONJ
ftr-329	352	12	tax	tax	NOUN
ftr-329	352	13	amenities	amenity	NOUN
ftr-329	352	14	77	77	NUM
ftr-329	352	15	is	be	AUX
ftr-329	352	16	part	part	NOUN
ftr-329	352	17	of	of	ADP
ftr-329	352	18	the	the	DET
ftr-329	352	19	standard	standard	ADJ
ftr-329	352	20	fare	fare	NOUN
ftr-329	352	21	of	of	ADP
ftr-329	352	22	neutrality	neutrality	NOUN
ftr-329	352	23	analysis,74	analysis,74	NOUN
ftr-329	352	24	but	but	CCONJ
ftr-329	352	25	the	the	DET
ftr-329	352	26	third	third	ADJ
ftr-329	352	27	,	,	PUNCT
ftr-329	352	28	which	which	PRON
ftr-329	352	29	generally	generally	ADV
ftr-329	352	30	has	have	AUX
ftr-329	352	31	been	be	AUX
ftr-329	352	32	overlooked	overlook	VERB
ftr-329	352	33	,	,	PUNCT
ftr-329	352	34	is	be	AUX
ftr-329	352	35	also	also	ADV
ftr-329	352	36	important	important	ADJ
ftr-329	352	37	to	to	ADP
ftr-329	352	38	a	a	DET
ftr-329	352	39	comprehensive	comprehensive	ADJ
ftr-329	352	40	analysis	analysis	NOUN
ftr-329	352	41	of	of	ADP
ftr-329	352	42	a	a	DET
ftr-329	352	43	tax	tax	NOUN
ftr-329	352	44	system	system	NOUN
ftr-329	352	45	’s	’s	PART
ftr-329	352	46	neutrality	neutrality	NOUN
ftr-329	352	47	properties	property	NOUN
ftr-329	352	48	.	.	PUNCT
ftr-329	353	1	because	because	SCONJ
ftr-329	353	2	levels	level	NOUN
ftr-329	353	3	of	of	ADP
ftr-329	353	4	funding	funding	NOUN
ftr-329	353	5	for	for	ADP
ftr-329	353	6	tax	tax	NOUN
ftr-329	353	7	amenities	amenity	NOUN
ftr-329	353	8	affect	affect	VERB
ftr-329	353	9	the	the	DET
ftr-329	353	10	absolute	absolute	ADJ
ftr-329	353	11	rate	rate	NOUN
ftr-329	353	12	of	of	ADP
ftr-329	353	13	return	return	NOUN
ftr-329	353	14	to	to	ADP
ftr-329	353	15	factors	factor	NOUN
ftr-329	353	16	of	of	ADP
ftr-329	353	17	production	production	NOUN
ftr-329	353	18	in	in	ADP
ftr-329	353	19	each	each	DET
ftr-329	353	20	jurisdiction	jurisdiction	NOUN
ftr-329	353	21	,	,	PUNCT
ftr-329	353	22	tax	tax	NOUN
ftr-329	353	23	-	-	PUNCT
ftr-329	353	24	induced	induce	VERB
ftr-329	353	25	adjustments	adjustment	NOUN
ftr-329	353	26	to	to	ADP
ftr-329	353	27	tax	tax	NOUN
ftr-329	353	28	revenues	revenue	NOUN
ftr-329	353	29	or	or	CCONJ
ftr-329	353	30	to	to	ADP
ftr-329	353	31	burdens	burden	NOUN
ftr-329	353	32	that	that	SCONJ
ftr-329	353	33	tax	tax	NOUN
ftr-329	353	34	revenues	revenue	NOUN
ftr-329	353	35	pay	pay	VERB
ftr-329	353	36	for	for	ADP
ftr-329	353	37	,	,	PUNCT
ftr-329	353	38	no	no	PRON
ftr-329	353	39	less	less	ADJ
ftr-329	353	40	than	than	ADP
ftr-329	353	41	changes	change	NOUN
ftr-329	353	42	in	in	ADP
ftr-329	353	43	the	the	DET
ftr-329	353	44	relative	relative	ADJ
ftr-329	353	45	supply	supply	NOUN
ftr-329	353	46	of	of	ADP
ftr-329	353	47	and	and	CCONJ
ftr-329	353	48	demand	demand	NOUN
ftr-329	353	49	for	for	ADP
ftr-329	353	50	factors	factor	NOUN
ftr-329	353	51	of	of	ADP
ftr-329	353	52	production	production	NOUN
ftr-329	353	53	,	,	PUNCT
ftr-329	353	54	will	will	AUX
ftr-329	353	55	affect	affect	VERB
ftr-329	353	56	the	the	DET
ftr-329	353	57	productivity	productivity	NOUN
ftr-329	353	58	of	of	ADP
ftr-329	353	59	those	those	DET
ftr-329	353	60	factors	factor	NOUN
ftr-329	353	61	,	,	PUNCT
ftr-329	353	62	and	and	CCONJ
ftr-329	353	63	indeed	indeed	ADV
ftr-329	353	64	in	in	ADP
ftr-329	353	65	ways	way	NOUN
ftr-329	353	66	that	that	PRON
ftr-329	353	67	diverge	diverge	VERB
ftr-329	353	68	between	between	ADP
ftr-329	353	69	the	the	DET
ftr-329	353	70	affected	affected	ADJ
ftr-329	353	71	jurisdictions	jurisdiction	NOUN
ftr-329	353	72	.	.	PUNCT
ftr-329	354	1	this	this	DET
ftr-329	354	2	part	part	NOUN
ftr-329	354	3	illustrates	illustrate	VERB
ftr-329	354	4	the	the	DET
ftr-329	354	5	problem	problem	NOUN
ftr-329	354	6	by	by	ADP
ftr-329	354	7	examining	examine	VERB
ftr-329	354	8	the	the	DET
ftr-329	354	9	development	development	NOUN
ftr-329	354	10	of	of	ADP
ftr-329	354	11	the	the	DET
ftr-329	354	12	neutrality	neutrality	NOUN
ftr-329	354	13	model	model	NOUN
ftr-329	354	14	in	in	ADP
ftr-329	354	15	the	the	DET
ftr-329	354	16	domestic	domestic	ADJ
ftr-329	354	17	setting	setting	NOUN
ftr-329	354	18	and	and	CCONJ
ftr-329	354	19	the	the	DET
ftr-329	354	20	difficulties	difficulty	NOUN
ftr-329	354	21	that	that	PRON
ftr-329	354	22	arise	arise	VERB
ftr-329	354	23	when	when	SCONJ
ftr-329	354	24	the	the	DET
ftr-329	354	25	model	model	NOUN
ftr-329	354	26	is	be	AUX
ftr-329	354	27	appropriated	appropriate	VERB
ftr-329	354	28	for	for	ADP
ftr-329	354	29	use	use	NOUN
ftr-329	354	30	in	in	ADP
ftr-329	354	31	the	the	DET
ftr-329	354	32	international	international	ADJ
ftr-329	354	33	setting	setting	NOUN
ftr-329	354	34	.	.	PUNCT
ftr-329	355	1	subpart	subpart	NOUN
ftr-329	355	2	a	a	PRON
ftr-329	355	3	explicates	explicate	VERB
ftr-329	355	4	the	the	DET
ftr-329	355	5	concept	concept	NOUN
ftr-329	355	6	of	of	ADP
ftr-329	355	7	tax	tax	NOUN
ftr-329	355	8	neutrality	neutrality	NOUN
ftr-329	355	9	in	in	ADP
ftr-329	355	10	general	general	ADJ
ftr-329	355	11	terms	term	NOUN
ftr-329	355	12	.	.	PUNCT
ftr-329	356	1	subpart	subpart	PROPN
ftr-329	356	2	b	b	PROPN
ftr-329	356	3	examines	examine	VERB
ftr-329	356	4	the	the	DET
ftr-329	356	5	question	question	NOUN
ftr-329	356	6	of	of	ADP
ftr-329	356	7	how	how	SCONJ
ftr-329	356	8	to	to	PART
ftr-329	356	9	articulate	articulate	VERB
ftr-329	356	10	the	the	DET
ftr-329	356	11	problem	problem	NOUN
ftr-329	356	12	of	of	ADP
ftr-329	356	13	non	non	ADJ
ftr-329	356	14	-	-	NOUN
ftr-329	356	15	neutrality	neutrality	NOUN
ftr-329	356	16	in	in	ADP
ftr-329	356	17	the	the	DET
ftr-329	356	18	international	international	ADJ
ftr-329	356	19	setting	setting	NOUN
ftr-329	356	20	,	,	PUNCT
ftr-329	356	21	concluding	conclude	VERB
ftr-329	356	22	that	that	SCONJ
ftr-329	356	23	the	the	DET
ftr-329	356	24	most	most	ADV
ftr-329	356	25	cogent	cogent	ADJ
ftr-329	356	26	statement	statement	NOUN
ftr-329	356	27	of	of	ADP
ftr-329	356	28	the	the	DET
ftr-329	356	29	problem	problem	NOUN
ftr-329	356	30	is	be	AUX
ftr-329	356	31	one	one	NUM
ftr-329	356	32	that	that	PRON
ftr-329	356	33	analyzes	analyze	VERB
ftr-329	356	34	the	the	DET
ftr-329	356	35	effects	effect	NOUN
ftr-329	356	36	of	of	ADP
ftr-329	356	37	moving	move	VERB
ftr-329	356	38	from	from	ADP
ftr-329	356	39	a	a	DET
ftr-329	356	40	system	system	NOUN
ftr-329	356	41	of	of	ADP
ftr-329	356	42	closed	closed	ADJ
ftr-329	356	43	economies	economy	NOUN
ftr-329	356	44	to	to	ADP
ftr-329	356	45	one	one	NUM
ftr-329	356	46	of	of	ADP
ftr-329	356	47	open	open	ADJ
ftr-329	356	48	economies	economy	NOUN
ftr-329	356	49	.	.	PUNCT
ftr-329	357	1	because	because	SCONJ
ftr-329	357	2	this	this	DET
ftr-329	357	3	statement	statement	NOUN
ftr-329	357	4	also	also	ADV
ftr-329	357	5	subverts	subvert	VERB
ftr-329	357	6	the	the	DET
ftr-329	357	7	idea	idea	NOUN
ftr-329	357	8	of	of	ADP
ftr-329	357	9	the	the	DET
ftr-329	357	10	single	single	ADJ
ftr-329	357	11	-	-	PUNCT
ftr-329	357	12	tax	tax	NOUN
ftr-329	357	13	-	-	PUNCT
ftr-329	357	14	affected	affect	VERB
ftr-329	357	15	baseline	baseline	NOUN
ftr-329	357	16	that	that	PRON
ftr-329	357	17	underwrites	underwrite	VERB
ftr-329	357	18	the	the	DET
ftr-329	357	19	analysis	analysis	NOUN
ftr-329	357	20	of	of	ADP
ftr-329	357	21	tax	tax	NOUN
ftr-329	357	22	distortions	distortion	NOUN
ftr-329	357	23	,	,	PUNCT
ftr-329	357	24	it	it	PRON
ftr-329	357	25	turns	turn	VERB
ftr-329	357	26	out	out	ADP
ftr-329	357	27	that	that	SCONJ
ftr-329	357	28	the	the	DET
ftr-329	357	29	concept	concept	NOUN
ftr-329	357	30	of	of	ADP
ftr-329	357	31	neutrality	neutrality	NOUN
ftr-329	357	32	in	in	ADP
ftr-329	357	33	the	the	DET
ftr-329	357	34	international	international	ADJ
ftr-329	357	35	setting	setting	NOUN
ftr-329	357	36	is	be	AUX
ftr-329	357	37	not	not	PART
ftr-329	357	38	well	well	ADV
ftr-329	357	39	-	-	PUNCT
ftr-329	357	40	formulated	formulate	VERB
ftr-329	357	41	under	under	ADP
ftr-329	357	42	standard	standard	ADJ
ftr-329	357	43	approaches	approach	NOUN
ftr-329	357	44	.	.	PUNCT
ftr-329	358	1	a.	a.	NOUN
ftr-329	358	2	tax	tax	NOUN
ftr-329	358	3	neutrality	neutrality	NOUN
ftr-329	358	4	generally	generally	ADV
ftr-329	358	5	under	under	ADP
ftr-329	358	6	the	the	DET
ftr-329	358	7	standard	standard	ADJ
ftr-329	358	8	public	public	ADJ
ftr-329	358	9	finance	finance	NOUN
ftr-329	358	10	model	model	NOUN
ftr-329	358	11	,	,	PUNCT
ftr-329	358	12	a	a	DET
ftr-329	358	13	tax	tax	NOUN
ftr-329	358	14	is	be	AUX
ftr-329	358	15	optimally	optimally	ADV
ftr-329	358	16	efficient	efficient	ADJ
ftr-329	358	17	when	when	SCONJ
ftr-329	358	18	it	it	PRON
ftr-329	358	19	does	do	AUX
ftr-329	358	20	not	not	PART
ftr-329	358	21	change	change	VERB
ftr-329	358	22	relative	relative	ADJ
ftr-329	358	23	prices.75	prices.75	PROPN
ftr-329	358	24	a	a	DET
ftr-329	358	25	tax	tax	NOUN
ftr-329	358	26	that	that	PRON
ftr-329	358	27	has	have	VERB
ftr-329	358	28	this	this	DET
ftr-329	358	29	property	property	NOUN
ftr-329	358	30	is	be	AUX
ftr-329	358	31	said	say	VERB
ftr-329	358	32	to	to	PART
ftr-329	358	33	be	be	AUX
ftr-329	358	34	neutral	neutral	ADJ
ftr-329	358	35	.	.	PUNCT
ftr-329	359	1	correlatively	correlatively	ADV
ftr-329	359	2	,	,	PUNCT
ftr-329	359	3	if	if	SCONJ
ftr-329	359	4	taxes	taxis	NOUN
ftr-329	359	5	do	do	AUX
ftr-329	359	6	change	change	VERB
ftr-329	359	7	relative	relative	ADJ
ftr-329	359	8	prices	price	NOUN
ftr-329	359	9	,	,	PUNCT
ftr-329	359	10	then	then	ADV
ftr-329	359	11	prices	price	NOUN
ftr-329	359	12	are	be	AUX
ftr-329	359	13	said	say	VERB
ftr-329	359	14	to	to	PART
ftr-329	359	15	be	be	AUX
ftr-329	359	16	“	"	PUNCT
ftr-329	359	17	distorted	distort	VERB
ftr-329	359	18	”	"	PUNCT
ftr-329	359	19	and	and	CCONJ
ftr-329	359	20	,	,	PUNCT
ftr-329	359	21	when	when	SCONJ
ftr-329	359	22	the	the	DET
ftr-329	359	23	change	change	NOUN
ftr-329	359	24	alters	alter	VERB
ftr-329	359	25	the	the	DET
ftr-329	359	26	decisions	decision	NOUN
ftr-329	359	27	of	of	ADP
ftr-329	359	28	economic	economic	ADJ
ftr-329	359	29	actors	actor	NOUN
ftr-329	359	30	,	,	PUNCT
ftr-329	359	31	the	the	DET
ftr-329	359	32	decisions	decision	NOUN
ftr-329	359	33	are	be	AUX
ftr-329	359	34	said	say	VERB
ftr-329	359	35	to	to	PART
ftr-329	359	36	be	be	AUX
ftr-329	359	37	distorted	distort	VERB
ftr-329	359	38	as	as	ADP
ftr-329	359	39	well.76	well.76	ADJ
ftr-329	359	40	such	such	ADJ
ftr-329	359	41	tax	tax	NOUN
ftr-329	359	42	-	-	PUNCT
ftr-329	359	43	affected	affect	VERB
ftr-329	359	44	decisions	decision	NOUN
ftr-329	359	45	are	be	AUX
ftr-329	359	46	characterized	characterize	VERB
ftr-329	359	47	as	as	ADP
ftr-329	359	48	distortions	distortion	NOUN
ftr-329	359	49	because	because	SCONJ
ftr-329	359	50	they	they	PRON
ftr-329	359	51	produce	produce	VERB
ftr-329	359	52	less	less	ADJ
ftr-329	359	53	total	total	ADJ
ftr-329	359	54	social	social	ADJ
ftr-329	359	55	wealth	wealth	NOUN
ftr-329	359	56	than	than	SCONJ
ftr-329	359	57	would	would	AUX
ftr-329	359	58	result	result	VERB
ftr-329	359	59	in	in	ADP
ftr-329	359	60	their	their	PRON
ftr-329	359	61	absence	absence	NOUN
ftr-329	359	62	.	.	PUNCT
ftr-329	360	1	this	this	DET
ftr-329	360	2	conclusion	conclusion	NOUN
ftr-329	360	3	follows	follow	VERB
ftr-329	360	4	if	if	SCONJ
ftr-329	360	5	one	one	PRON
ftr-329	360	6	accepts	accept	VERB
ftr-329	360	7	the	the	DET
ftr-329	360	8	assumptions	assumption	NOUN
ftr-329	360	9	commonly	commonly	ADV
ftr-329	360	10	applied	apply	VERB
ftr-329	360	11	to	to	PART
ftr-329	360	12	describe	describe	VERB
ftr-329	360	13	the	the	DET
ftr-329	360	14	behavior	behavior	NOUN
ftr-329	360	15	of	of	ADP
ftr-329	360	16	rational	rational	ADJ
ftr-329	360	17	actors	actor	NOUN
ftr-329	360	18	in	in	ADP
ftr-329	360	19	free	free	ADJ
ftr-329	360	20	markets	market	NOUN
ftr-329	360	21	—	—	PUNCT
ftr-329	360	22	namely	namely	ADV
ftr-329	360	23	,	,	PUNCT
ftr-329	360	24	that	that	SCONJ
ftr-329	360	25	they	they	PRON
ftr-329	360	26	have	have	AUX
ftr-329	360	27	ordered	order	VERB
ftr-329	360	28	preferences	preference	NOUN
ftr-329	360	29	,	,	PUNCT
ftr-329	360	30	74	74	NUM
ftr-329	360	31	.	.	PUNCT
ftr-329	361	1	see	see	VERB
ftr-329	361	2	,	,	PUNCT
ftr-329	361	3	e.g.	e.g.	ADV
ftr-329	361	4	,	,	PUNCT
ftr-329	361	5	desai	desai	PROPN
ftr-329	361	6	&	&	CCONJ
ftr-329	361	7	hines	hines	PROPN
ftr-329	361	8	,	,	PUNCT
ftr-329	361	9	old	old	ADJ
ftr-329	361	10	rules	rule	NOUN
ftr-329	361	11	,	,	PUNCT
ftr-329	361	12	supra	supra	PROPN
ftr-329	361	13	note	note	NOUN
ftr-329	361	14	4	4	NUM
ftr-329	361	15	;	;	PUNCT
ftr-329	361	16	hines	hine	NOUN
ftr-329	361	17	,	,	PUNCT
ftr-329	361	18	reconsidering	reconsider	VERB
ftr-329	361	19	,	,	PUNCT
ftr-329	361	20	supra	supra	PROPN
ftr-329	361	21	note	note	PROPN
ftr-329	361	22	19	19	NUM
ftr-329	361	23	;	;	PUNCT
ftr-329	361	24	knoll	knoll	NOUN
ftr-329	361	25	int’l	int’l	NUM
ftr-329	361	26	tax	tax	NOUN
ftr-329	361	27	neutrality	neutrality	NOUN
ftr-329	361	28	,	,	PUNCT
ftr-329	361	29	supra	supra	NOUN
ftr-329	361	30	note	note	NOUN
ftr-329	361	31	1	1	NUM
ftr-329	361	32	;	;	PUNCT
ftr-329	361	33	shaheen	shaheen	PROPN
ftr-329	361	34	,	,	PUNCT
ftr-329	361	35	reconsiderations	reconsideration	NOUN
ftr-329	361	36	,	,	PUNCT
ftr-329	361	37	supra	supra	PROPN
ftr-329	361	38	note	note	NOUN
ftr-329	361	39	14	14	NUM
ftr-329	361	40	.	.	PUNCT
ftr-329	362	1	75	75	NUM
ftr-329	362	2	.	.	PUNCT
ftr-329	363	1	see	see	VERB
ftr-329	363	2	,	,	PUNCT
ftr-329	363	3	e.g.	e.g.	ADV
ftr-329	363	4	,	,	PUNCT
ftr-329	363	5	rosen	rosen	PROPN
ftr-329	363	6	&	&	CCONJ
ftr-329	363	7	gayer	gayer	PROPN
ftr-329	363	8	,	,	PUNCT
ftr-329	363	9	public	public	ADJ
ftr-329	363	10	finance	finance	NOUN
ftr-329	363	11	,	,	PUNCT
ftr-329	363	12	supra	supra	PROPN
ftr-329	363	13	note	note	NOUN
ftr-329	363	14	42	42	NUM
ftr-329	363	15	,	,	PUNCT
ftr-329	363	16	at	at	ADP
ftr-329	363	17	19	19	NUM
ftr-329	363	18	.	.	PUNCT
ftr-329	363	19	taxinduced	taxinduce	VERB
ftr-329	363	20	changes	change	NOUN
ftr-329	363	21	in	in	ADP
ftr-329	363	22	relative	relative	ADJ
ftr-329	363	23	prices	price	NOUN
ftr-329	363	24	are	be	AUX
ftr-329	363	25	to	to	PART
ftr-329	363	26	be	be	AUX
ftr-329	363	27	distinguished	distinguish	VERB
ftr-329	363	28	from	from	ADP
ftr-329	363	29	tax	tax	NOUN
ftr-329	363	30	-	-	PUNCT
ftr-329	363	31	induced	induce	VERB
ftr-329	363	32	changes	change	NOUN
ftr-329	363	33	in	in	ADP
ftr-329	363	34	absolute	absolute	ADJ
ftr-329	363	35	prices	price	NOUN
ftr-329	363	36	,	,	PUNCT
ftr-329	363	37	which	which	PRON
ftr-329	363	38	also	also	ADV
ftr-329	363	39	may	may	AUX
ftr-329	363	40	cause	cause	VERB
ftr-329	363	41	taxpayers	taxpayer	NOUN
ftr-329	363	42	to	to	PART
ftr-329	363	43	alter	alter	VERB
ftr-329	363	44	the	the	DET
ftr-329	363	45	composition	composition	NOUN
ftr-329	363	46	of	of	ADP
ftr-329	363	47	goods	good	NOUN
ftr-329	363	48	and	and	CCONJ
ftr-329	363	49	services	service	NOUN
ftr-329	363	50	they	they	PRON
ftr-329	363	51	consume	consume	VERB
ftr-329	363	52	or	or	CCONJ
ftr-329	363	53	the	the	DET
ftr-329	363	54	labor	labor	NOUN
ftr-329	363	55	they	they	PRON
ftr-329	363	56	supply	supply	VERB
ftr-329	363	57	.	.	PUNCT
ftr-329	364	1	i	i	PRON
ftr-329	364	2	d.	d.	PROPN
ftr-329	364	3	to	to	ADP
ftr-329	364	4	the	the	DET
ftr-329	364	5	extent	extent	NOUN
ftr-329	364	6	a	a	DET
ftr-329	364	7	tax	tax	NOUN
ftr-329	364	8	-	-	PUNCT
ftr-329	364	9	induced	induce	VERB
ftr-329	364	10	price	price	NOUN
ftr-329	364	11	change	change	NOUN
ftr-329	364	12	is	be	AUX
ftr-329	364	13	absolute	absolute	ADJ
ftr-329	364	14	,	,	PUNCT
ftr-329	364	15	the	the	DET
ftr-329	364	16	alteration	alteration	NOUN
ftr-329	364	17	in	in	ADP
ftr-329	364	18	behavior	behavior	NOUN
ftr-329	364	19	is	be	AUX
ftr-329	364	20	said	say	VERB
ftr-329	364	21	to	to	PART
ftr-329	364	22	result	result	VERB
ftr-329	364	23	from	from	ADP
ftr-329	364	24	so	so	ADV
ftr-329	364	25	-	-	PUNCT
ftr-329	364	26	called	call	VERB
ftr-329	364	27	income	income	NOUN
ftr-329	364	28	effects	effect	NOUN
ftr-329	364	29	,	,	PUNCT
ftr-329	364	30	or	or	CCONJ
ftr-329	364	31	the	the	DET
ftr-329	364	32	fact	fact	NOUN
ftr-329	364	33	that	that	SCONJ
ftr-329	364	34	the	the	DET
ftr-329	364	35	taxpayer	taxpayer	NOUN
ftr-329	364	36	is	be	AUX
ftr-329	364	37	poorer	poor	ADJ
ftr-329	364	38	in	in	ADP
ftr-329	364	39	absolute	absolute	ADJ
ftr-329	364	40	terms	term	NOUN
ftr-329	364	41	by	by	ADP
ftr-329	364	42	reason	reason	NOUN
ftr-329	364	43	of	of	ADP
ftr-329	364	44	paying	pay	VERB
ftr-329	364	45	the	the	DET
ftr-329	364	46	tax	tax	NOUN
ftr-329	364	47	and	and	CCONJ
ftr-329	364	48	,	,	PUNCT
ftr-329	364	49	consequently	consequently	ADV
ftr-329	364	50	,	,	PUNCT
ftr-329	364	51	has	have	VERB
ftr-329	364	52	a	a	DET
ftr-329	364	53	lower	low	ADJ
ftr-329	364	54	budget	budget	NOUN
ftr-329	364	55	line	line	NOUN
ftr-329	364	56	.	.	PUNCT
ftr-329	365	1	i	i	PRON
ftr-329	365	2	d.	d.	PROPN
ftr-329	365	3	income	income	PROPN
ftr-329	365	4	effects	effect	NOUN
ftr-329	365	5	are	be	AUX
ftr-329	365	6	not	not	PART
ftr-329	365	7	inefficient	inefficient	ADJ
ftr-329	365	8	,	,	PUNCT
ftr-329	365	9	though	though	SCONJ
ftr-329	365	10	they	they	PRON
ftr-329	365	11	may	may	AUX
ftr-329	365	12	be	be	AUX
ftr-329	365	13	problematic	problematic	ADJ
ftr-329	365	14	for	for	ADP
ftr-329	365	15	other	other	ADJ
ftr-329	365	16	reasons	reason	NOUN
ftr-329	365	17	,	,	PUNCT
ftr-329	365	18	for	for	ADP
ftr-329	365	19	example	example	NOUN
ftr-329	365	20	,	,	PUNCT
ftr-329	365	21	that	that	SCONJ
ftr-329	365	22	they	they	PRON
ftr-329	365	23	reduce	reduce	VERB
ftr-329	365	24	the	the	DET
ftr-329	365	25	wealth	wealth	NOUN
ftr-329	365	26	of	of	ADP
ftr-329	365	27	the	the	DET
ftr-329	365	28	wrong	wrong	ADJ
ftr-329	365	29	person	person	NOUN
ftr-329	365	30	.	.	PUNCT
ftr-329	366	1	76	76	NUM
ftr-329	366	2	.	.	PUNCT
ftr-329	367	1	i	i	PRON
ftr-329	367	2	d.	d.	PROPN
ftr-329	367	3	at	at	ADP
ftr-329	367	4	329	329	NUM
ftr-329	367	5	.	.	PUNCT
ftr-329	368	1	78	78	NUM
ftr-329	368	2	florida	florida	PROPN
ftr-329	368	3	tax	tax	NOUN
ftr-329	368	4	review	review	NOUN
ftr-329	368	5	[	[	X
ftr-329	368	6	vol	vol	NOUN
ftr-329	368	7	.	.	NOUN
ftr-329	368	8	12:2	12:2	NUM
ftr-329	368	9	that	that	SCONJ
ftr-329	368	10	they	they	PRON
ftr-329	368	11	are	be	AUX
ftr-329	368	12	free	free	ADJ
ftr-329	368	13	to	to	PART
ftr-329	368	14	deploy	deploy	VERB
ftr-329	368	15	their	their	PRON
ftr-329	368	16	resources	resource	NOUN
ftr-329	368	17	to	to	PART
ftr-329	368	18	satisfy	satisfy	VERB
ftr-329	368	19	those	those	DET
ftr-329	368	20	preferences	preference	NOUN
ftr-329	368	21	,	,	PUNCT
ftr-329	368	22	and	and	CCONJ
ftr-329	368	23	that	that	SCONJ
ftr-329	368	24	there	there	PRON
ftr-329	368	25	are	be	VERB
ftr-329	368	26	no	no	DET
ftr-329	368	27	externalities.77	externalities.77	NOUN
ftr-329	368	28	in	in	ADP
ftr-329	368	29	this	this	DET
ftr-329	368	30	setting	setting	NOUN
ftr-329	368	31	,	,	PUNCT
ftr-329	368	32	total	total	ADJ
ftr-329	368	33	social	social	ADJ
ftr-329	368	34	wealth	wealth	NOUN
ftr-329	368	35	is	be	AUX
ftr-329	368	36	maximized.78	maximized.78	PROPN
ftr-329	368	37	consequently	consequently	ADV
ftr-329	368	38	,	,	PUNCT
ftr-329	368	39	when	when	SCONJ
ftr-329	368	40	decisions	decision	NOUN
ftr-329	368	41	are	be	AUX
ftr-329	368	42	affected	affect	VERB
ftr-329	368	43	by	by	ADP
ftr-329	368	44	tax	tax	NOUN
ftr-329	368	45	-	-	PUNCT
ftr-329	368	46	induced	induce	VERB
ftr-329	368	47	changes	change	NOUN
ftr-329	368	48	to	to	ADP
ftr-329	368	49	relative	relative	ADJ
ftr-329	368	50	prices	price	NOUN
ftr-329	368	51	,	,	PUNCT
ftr-329	368	52	the	the	DET
ftr-329	368	53	resulting	result	VERB
ftr-329	368	54	arrangements	arrangement	NOUN
ftr-329	368	55	do	do	AUX
ftr-329	368	56	not	not	PART
ftr-329	368	57	maximize	maximize	VERB
ftr-329	368	58	total	total	ADJ
ftr-329	368	59	social	social	ADJ
ftr-329	368	60	wealth	wealth	NOUN
ftr-329	368	61	because	because	SCONJ
ftr-329	368	62	individuals	individual	NOUN
ftr-329	368	63	have	have	AUX
ftr-329	368	64	substituted	substitute	VERB
ftr-329	368	65	less	less	ADV
ftr-329	368	66	-	-	PUNCT
ftr-329	368	67	efficient	efficient	ADJ
ftr-329	368	68	outcomes	outcome	NOUN
ftr-329	368	69	for	for	ADP
ftr-329	368	70	more	more	ADV
ftr-329	368	71	-	-	PUNCT
ftr-329	368	72	efficient	efficient	ADJ
ftr-329	368	73	ones	one	NOUN
ftr-329	368	74	as	as	ADP
ftr-329	368	75	a	a	DET
ftr-329	368	76	means	means	NOUN
ftr-329	368	77	to	to	PART
ftr-329	368	78	maximize	maximize	VERB
ftr-329	368	79	their	their	PRON
ftr-329	368	80	after	after	ADP
ftr-329	368	81	-	-	PUNCT
ftr-329	368	82	tax	tax	NOUN
ftr-329	368	83	welfare	welfare	NOUN
ftr-329	368	84	.	.	PUNCT
ftr-329	369	1	the	the	DET
ftr-329	369	2	reduction	reduction	NOUN
ftr-329	369	3	in	in	ADP
ftr-329	369	4	total	total	ADJ
ftr-329	369	5	social	social	ADJ
ftr-329	369	6	wealth	wealth	NOUN
ftr-329	369	7	that	that	PRON
ftr-329	369	8	arises	arise	VERB
ftr-329	369	9	through	through	ADP
ftr-329	369	10	these	these	DET
ftr-329	369	11	substitution	substitution	NOUN
ftr-329	369	12	effects	effect	NOUN
ftr-329	369	13	is	be	AUX
ftr-329	369	14	referred	refer	VERB
ftr-329	369	15	to	to	ADP
ftr-329	369	16	as	as	ADP
ftr-329	369	17	the	the	DET
ftr-329	369	18	deadweight	deadweight	NOUN
ftr-329	369	19	loss	loss	NOUN
ftr-329	369	20	,	,	PUNCT
ftr-329	369	21	or	or	CCONJ
ftr-329	369	22	excess	excess	ADJ
ftr-329	369	23	burden	burden	NOUN
ftr-329	369	24	,	,	PUNCT
ftr-329	369	25	of	of	ADP
ftr-329	369	26	taxes.79	taxes.79	NOUN
ftr-329	369	27	the	the	DET
ftr-329	369	28	following	follow	VERB
ftr-329	369	29	simple	simple	ADJ
ftr-329	369	30	example	example	NOUN
ftr-329	369	31	illustrates	illustrate	VERB
ftr-329	369	32	these	these	DET
ftr-329	369	33	ideas	idea	NOUN
ftr-329	369	34	.	.	PUNCT
ftr-329	370	1	suppose	suppose	VERB
ftr-329	370	2	that	that	SCONJ
ftr-329	370	3	a	a	DET
ftr-329	370	4	taxpayer	taxpayer	NOUN
ftr-329	370	5	faces	face	VERB
ftr-329	370	6	two	two	NUM
ftr-329	370	7	investment	investment	NOUN
ftr-329	370	8	opportunities	opportunity	NOUN
ftr-329	370	9	,	,	PUNCT
ftr-329	370	10	one	one	NUM
ftr-329	370	11	of	of	ADP
ftr-329	370	12	which	which	PRON
ftr-329	370	13	,	,	PUNCT
ftr-329	370	14	opportunity	opportunity	NOUN
ftr-329	370	15	a	a	PRON
ftr-329	370	16	,	,	PUNCT
ftr-329	370	17	has	have	VERB
ftr-329	370	18	an	an	DET
ftr-329	370	19	expected	expect	VERB
ftr-329	370	20	value	value	NOUN
ftr-329	370	21	of	of	ADP
ftr-329	370	22	$	$	SYM
ftr-329	370	23	x	x	NOUN
ftr-329	370	24	and	and	CCONJ
ftr-329	370	25	the	the	DET
ftr-329	370	26	other	other	ADJ
ftr-329	370	27	of	of	ADP
ftr-329	370	28	which	which	PRON
ftr-329	370	29	,	,	PUNCT
ftr-329	370	30	opportunity	opportunity	NOUN
ftr-329	370	31	b	b	NOUN
ftr-329	370	32	,	,	PUNCT
ftr-329	370	33	has	have	VERB
ftr-329	370	34	an	an	DET
ftr-329	370	35	expected	expect	VERB
ftr-329	370	36	value	value	NOUN
ftr-329	370	37	of	of	ADP
ftr-329	370	38	$	$	SYM
ftr-329	370	39	.9x	.9x	PRON
ftr-329	370	40	,	,	PUNCT
ftr-329	370	41	in	in	ADP
ftr-329	370	42	both	both	DET
ftr-329	370	43	cases	case	NOUN
ftr-329	370	44	on	on	ADP
ftr-329	370	45	a	a	DET
ftr-329	370	46	pre	pre	ADJ
ftr-329	370	47	-	-	ADJ
ftr-329	370	48	tax	tax	ADJ
ftr-329	370	49	basis	basis	NOUN
ftr-329	370	50	.	.	PUNCT
ftr-329	371	1	in	in	ADP
ftr-329	371	2	the	the	DET
ftr-329	371	3	absence	absence	NOUN
ftr-329	371	4	of	of	ADP
ftr-329	371	5	tax	tax	NOUN
ftr-329	371	6	considerations	consideration	NOUN
ftr-329	371	7	,	,	PUNCT
ftr-329	371	8	and	and	CCONJ
ftr-329	371	9	disregarding	disregard	VERB
ftr-329	371	10	the	the	DET
ftr-329	371	11	possibility	possibility	NOUN
ftr-329	371	12	that	that	SCONJ
ftr-329	371	13	risk	risk	NOUN
ftr-329	371	14	preferences	preference	NOUN
ftr-329	371	15	might	might	AUX
ftr-329	371	16	affect	affect	VERB
ftr-329	371	17	the	the	DET
ftr-329	371	18	investment	investment	NOUN
ftr-329	371	19	decision	decision	NOUN
ftr-329	371	20	,	,	PUNCT
ftr-329	371	21	the	the	DET
ftr-329	371	22	taxpayer	taxpayer	NOUN
ftr-329	371	23	would	would	AUX
ftr-329	371	24	choose	choose	VERB
ftr-329	371	25	opportunity	opportunity	NOUN
ftr-329	371	26	a.	a.	NOUN
ftr-329	371	27	if	if	SCONJ
ftr-329	371	28	,	,	PUNCT
ftr-329	371	29	however	however	ADV
ftr-329	371	30	,	,	PUNCT
ftr-329	371	31	opportunity	opportunity	NOUN
ftr-329	371	32	a	a	PRON
ftr-329	371	33	is	be	AUX
ftr-329	371	34	sufficiently	sufficiently	ADV
ftr-329	371	35	less	less	ADV
ftr-329	371	36	favorably	favorably	ADV
ftr-329	371	37	taxed	tax	VERB
ftr-329	371	38	than	than	ADP
ftr-329	371	39	opportunity	opportunity	NOUN
ftr-329	371	40	b	b	NOUN
ftr-329	371	41	,	,	PUNCT
ftr-329	371	42	the	the	DET
ftr-329	371	43	taxpayer	taxpayer	NOUN
ftr-329	371	44	will	will	AUX
ftr-329	371	45	choose	choose	VERB
ftr-329	371	46	opportunity	opportunity	NOUN
ftr-329	371	47	b	b	NOUN
ftr-329	371	48	,	,	PUNCT
ftr-329	371	49	other	other	ADJ
ftr-329	371	50	things	thing	NOUN
ftr-329	371	51	equal	equal	ADJ
ftr-329	371	52	.	.	PUNCT
ftr-329	372	1	in	in	ADP
ftr-329	372	2	such	such	DET
ftr-329	372	3	a	a	DET
ftr-329	372	4	case	case	NOUN
ftr-329	372	5	,	,	PUNCT
ftr-329	372	6	the	the	DET
ftr-329	372	7	decision	decision	NOUN
ftr-329	372	8	is	be	AUX
ftr-329	372	9	distorted	distort	VERB
ftr-329	372	10	by	by	ADP
ftr-329	372	11	taxes	taxis	NOUN
ftr-329	372	12	as	as	SCONJ
ftr-329	372	13	compared	compare	VERB
ftr-329	372	14	to	to	ADP
ftr-329	372	15	a	a	DET
ftr-329	372	16	baseline	baseline	NOUN
ftr-329	372	17	of	of	ADP
ftr-329	372	18	the	the	DET
ftr-329	372	19	efficiencymaximizing	efficiencymaximize	VERB
ftr-329	372	20	non	non	ADJ
ftr-329	372	21	-	-	ADJ
ftr-329	372	22	tax	tax	ADJ
ftr-329	372	23	world	world	NOUN
ftr-329	372	24	.	.	PUNCT
ftr-329	373	1	in	in	ADP
ftr-329	373	2	the	the	DET
ftr-329	373	3	example	example	NOUN
ftr-329	373	4	,	,	PUNCT
ftr-329	373	5	$	$	SYM
ftr-329	373	6	0.9x	0.9x	NOUN
ftr-329	373	7	rather	rather	ADV
ftr-329	373	8	than	than	ADP
ftr-329	373	9	$	$	SYM
ftr-329	373	10	x	x	NOUN
ftr-329	373	11	of	of	ADP
ftr-329	373	12	total	total	ADJ
ftr-329	373	13	social	social	ADJ
ftr-329	373	14	wealth	wealth	NOUN
ftr-329	373	15	is	be	AUX
ftr-329	373	16	created	create	VERB
ftr-329	373	17	,	,	PUNCT
ftr-329	373	18	simply	simply	ADV
ftr-329	373	19	because	because	SCONJ
ftr-329	373	20	the	the	DET
ftr-329	373	21	ultimate	ultimate	ADJ
ftr-329	373	22	value	value	NOUN
ftr-329	373	23	to	to	ADP
ftr-329	373	24	the	the	DET
ftr-329	373	25	taxpayer	taxpayer	NOUN
ftr-329	373	26	is	be	AUX
ftr-329	373	27	greater	great	ADJ
ftr-329	373	28	if	if	SCONJ
ftr-329	373	29	the	the	DET
ftr-329	373	30	non	non	ADJ
ftr-329	373	31	-	-	ADJ
ftr-329	373	32	wealth	wealth	NOUN
ftr-329	373	33	-	-	PUNCT
ftr-329	373	34	maximizing	maximize	VERB
ftr-329	373	35	choice	choice	NOUN
ftr-329	373	36	is	be	AUX
ftr-329	373	37	made	make	VERB
ftr-329	373	38	.	.	PUNCT
ftr-329	374	1	the	the	DET
ftr-329	374	2	“	"	PUNCT
ftr-329	374	3	non	non	ADJ
ftr-329	374	4	-	-	ADJ
ftr-329	374	5	tax	tax	ADJ
ftr-329	374	6	”	"	PUNCT
ftr-329	374	7	world	world	NOUN
ftr-329	374	8	is	be	AUX
ftr-329	374	9	a	a	DET
ftr-329	374	10	standard	standard	ADJ
ftr-329	374	11	heuristic	heuristic	NOUN
ftr-329	374	12	employed	employ	VERB
ftr-329	374	13	to	to	PART
ftr-329	374	14	get	get	VERB
ftr-329	374	15	at	at	ADP
ftr-329	374	16	the	the	DET
ftr-329	374	17	idea	idea	NOUN
ftr-329	374	18	that	that	SCONJ
ftr-329	374	19	taxes	taxis	NOUN
ftr-329	374	20	create	create	VERB
ftr-329	374	21	these	these	DET
ftr-329	374	22	sorts	sort	NOUN
ftr-329	374	23	of	of	ADP
ftr-329	374	24	inefficiencies.80	inefficiencies.80	NOUN
ftr-329	374	25	however	however	ADV
ftr-329	374	26	,	,	PUNCT
ftr-329	374	27	the	the	DET
ftr-329	374	28	non	non	ADJ
ftr-329	374	29	-	-	ADJ
ftr-329	374	30	tax	tax	ADJ
ftr-329	374	31	world	world	NOUN
ftr-329	374	32	can	can	AUX
ftr-329	374	33	not	not	PART
ftr-329	374	34	function	function	VERB
ftr-329	374	35	as	as	ADP
ftr-329	374	36	a	a	DET
ftr-329	374	37	true	true	ADJ
ftr-329	374	38	baseline	baseline	NOUN
ftr-329	374	39	for	for	ADP
ftr-329	374	40	the	the	DET
ftr-329	374	41	simple	simple	ADJ
ftr-329	374	42	reason	reason	NOUN
ftr-329	374	43	that	that	SCONJ
ftr-329	374	44	taxes	taxis	NOUN
ftr-329	374	45	are	be	AUX
ftr-329	374	46	necessary	necessary	ADJ
ftr-329	374	47	to	to	PART
ftr-329	374	48	fund	fund	VERB
ftr-329	374	49	infrastructure	infrastructure	NOUN
ftr-329	374	50	and	and	CCONJ
ftr-329	374	51	other	other	ADJ
ftr-329	374	52	goods	good	NOUN
ftr-329	374	53	that	that	PRON
ftr-329	374	54	make	make	VERB
ftr-329	374	55	possible	possible	ADJ
ftr-329	374	56	a	a	DET
ftr-329	374	57	system	system	NOUN
ftr-329	374	58	of	of	ADP
ftr-329	374	59	competitive	competitive	ADJ
ftr-329	374	60	markets	market	NOUN
ftr-329	374	61	in	in	ADP
ftr-329	374	62	which	which	PRON
ftr-329	374	63	rational	rational	ADJ
ftr-329	374	64	actors	actor	NOUN
ftr-329	374	65	satisfy	satisfy	VERB
ftr-329	374	66	their	their	PRON
ftr-329	374	67	ordered	order	VERB
ftr-329	374	68	preferences	preference	NOUN
ftr-329	374	69	.	.	PUNCT
ftr-329	375	1	in	in	ADP
ftr-329	375	2	other	other	ADJ
ftr-329	375	3	words	word	NOUN
ftr-329	375	4	,	,	PUNCT
ftr-329	375	5	the	the	DET
ftr-329	375	6	non	non	ADJ
ftr-329	375	7	-	-	ADJ
ftr-329	375	8	tax	tax	ADJ
ftr-329	375	9	world	world	NOUN
ftr-329	375	10	would	would	AUX
ftr-329	375	11	seem	seem	VERB
ftr-329	375	12	to	to	PART
ftr-329	375	13	require	require	VERB
ftr-329	375	14	taxes	taxis	NOUN
ftr-329	375	15	in	in	ADP
ftr-329	375	16	order	order	NOUN
ftr-329	375	17	to	to	PART
ftr-329	375	18	function	function	VERB
ftr-329	375	19	as	as	ADP
ftr-329	375	20	the	the	DET
ftr-329	375	21	baseline	baseline	NOUN
ftr-329	375	22	against	against	ADP
ftr-329	375	23	which	which	PRON
ftr-329	375	24	to	to	PART
ftr-329	375	25	measure	measure	VERB
ftr-329	375	26	the	the	DET
ftr-329	375	27	effect	effect	NOUN
ftr-329	375	28	of	of	ADP
ftr-329	375	29	taxes	taxis	NOUN
ftr-329	375	30	.	.	PUNCT
ftr-329	376	1	this	this	DET
ftr-329	376	2	difficulty	difficulty	NOUN
ftr-329	376	3	,	,	PUNCT
ftr-329	376	4	however	however	ADV
ftr-329	376	5	,	,	PUNCT
ftr-329	376	6	can	can	AUX
ftr-329	376	7	be	be	AUX
ftr-329	376	8	functionally	functionally	ADV
ftr-329	376	9	circumvented	circumvent	VERB
ftr-329	376	10	if	if	SCONJ
ftr-329	376	11	one	one	NUM
ftr-329	376	12	bears	bear	NOUN
ftr-329	376	13	in	in	ADP
ftr-329	376	14	mind	mind	NOUN
ftr-329	376	15	that	that	SCONJ
ftr-329	376	16	the	the	DET
ftr-329	376	17	problem	problem	NOUN
ftr-329	376	18	is	be	AUX
ftr-329	376	19	not	not	PART
ftr-329	376	20	,	,	PUNCT
ftr-329	376	21	strictly	strictly	ADV
ftr-329	376	22	speaking	speak	VERB
ftr-329	376	23	,	,	PUNCT
ftr-329	376	24	the	the	DET
ftr-329	376	25	existence	existence	NOUN
ftr-329	376	26	of	of	ADP
ftr-329	376	27	taxes	taxis	NOUN
ftr-329	376	28	but	but	CCONJ
ftr-329	376	29	the	the	DET
ftr-329	376	30	fact	fact	NOUN
ftr-329	376	31	that	that	SCONJ
ftr-329	376	32	most	most	ADJ
ftr-329	376	33	real	real	ADJ
ftr-329	376	34	-	-	PUNCT
ftr-329	376	35	world	world	NOUN
ftr-329	376	36	taxes	taxis	NOUN
ftr-329	376	37	create	create	VERB
ftr-329	376	38	substitution	substitution	NOUN
ftr-329	376	39	effects	effect	NOUN
ftr-329	376	40	because	because	SCONJ
ftr-329	376	41	tax	tax	NOUN
ftr-329	376	42	liability	liability	NOUN
ftr-329	376	43	is	be	AUX
ftr-329	376	44	determined	determine	VERB
ftr-329	376	45	,	,	PUNCT
ftr-329	376	46	in	in	ADP
ftr-329	376	47	part	part	NOUN
ftr-329	376	48	,	,	PUNCT
ftr-329	376	49	by	by	ADP
ftr-329	376	50	economic	economic	ADJ
ftr-329	376	51	decisions	decision	NOUN
ftr-329	376	52	.	.	PUNCT
ftr-329	377	1	stated	state	VERB
ftr-329	377	2	otherwise	otherwise	ADV
ftr-329	377	3	,	,	PUNCT
ftr-329	377	4	realworld	realworld	PROPN
ftr-329	377	5	taxes	taxis	NOUN
ftr-329	377	6	alter	alter	VERB
ftr-329	377	7	the	the	DET
ftr-329	377	8	relative	relative	ADJ
ftr-329	377	9	prices	price	NOUN
ftr-329	377	10	of	of	ADP
ftr-329	377	11	goods	good	NOUN
ftr-329	377	12	.	.	PUNCT
ftr-329	378	1	for	for	ADP
ftr-329	378	2	example	example	NOUN
ftr-329	378	3	,	,	PUNCT
ftr-329	378	4	even	even	ADV
ftr-329	378	5	a	a	DET
ftr-329	378	6	broadbased	broadbased	ADJ
ftr-329	378	7	income	income	NOUN
ftr-329	378	8	tax	tax	NOUN
ftr-329	378	9	creates	create	VERB
ftr-329	378	10	an	an	DET
ftr-329	378	11	incentive	incentive	NOUN
ftr-329	378	12	to	to	PART
ftr-329	378	13	work	work	VERB
ftr-329	378	14	less	less	ADV
ftr-329	378	15	if	if	SCONJ
ftr-329	378	16	leisure	leisure	NOUN
ftr-329	378	17	goes	go	VERB
ftr-329	378	18	untaxed	untaxed	ADJ
ftr-329	378	19	because	because	SCONJ
ftr-329	378	20	the	the	DET
ftr-329	378	21	tax	tax	NOUN
ftr-329	378	22	alters	alter	VERB
ftr-329	378	23	the	the	DET
ftr-329	378	24	relative	relative	ADJ
ftr-329	378	25	prices	price	NOUN
ftr-329	378	26	of	of	ADP
ftr-329	378	27	work	work	NOUN
ftr-329	378	28	and	and	CCONJ
ftr-329	378	29	leisure	leisure	NOUN
ftr-329	378	30	.	.	PUNCT
ftr-329	379	1	consequently	consequently	ADV
ftr-329	379	2	,	,	PUNCT
ftr-329	379	3	we	we	PRON
ftr-329	379	4	can	can	AUX
ftr-329	379	5	expect	expect	VERB
ftr-329	379	6	leisure	leisure	NOUN
ftr-329	379	7	to	to	PART
ftr-329	379	8	be	be	AUX
ftr-329	379	9	over	over	ADV
ftr-329	379	10	-	-	PUNCT
ftr-329	379	11	supplied	supply	VERB
ftr-329	379	12	and	and	CCONJ
ftr-329	379	13	labor	labor	NOUN
ftr-329	379	14	to	to	PART
ftr-329	379	15	be	be	AUX
ftr-329	379	16	under	under	ADV
ftr-329	379	17	-	-	PUNCT
ftr-329	379	18	supplied	supply	VERB
ftr-329	379	19	77	77	NUM
ftr-329	379	20	.	.	PUNCT
ftr-329	380	1	see	see	VERB
ftr-329	380	2	generally	generally	ADV
ftr-329	380	3	paul	paul	PROPN
ftr-329	380	4	a.	a.	PROPN
ftr-329	380	5	samuelson	samuelson	PROPN
ftr-329	380	6	&	&	CCONJ
ftr-329	380	7	william	william	PROPN
ftr-329	380	8	d.	d.	PROPN
ftr-329	380	9	nordhaus	nordhaus	PROPN
ftr-329	380	10	,	,	PUNCT
ftr-329	380	11	economics	economics	PROPN
ftr-329	380	12	84–106	84–106	NUM
ftr-329	380	13	(	(	PUNCT
ftr-329	380	14	19th	19th	ADJ
ftr-329	380	15	ed	ed	NOUN
ftr-329	380	16	.	.	PUNCT
ftr-329	380	17	2010	2010	NUM
ftr-329	380	18	)	)	PUNCT
ftr-329	380	19	.	.	PUNCT
ftr-329	381	1	78	78	NUM
ftr-329	381	2	.	.	PUNCT
ftr-329	382	1	this	this	PRON
ftr-329	382	2	is	be	AUX
ftr-329	382	3	simply	simply	ADV
ftr-329	382	4	a	a	DET
ftr-329	382	5	statement	statement	NOUN
ftr-329	382	6	of	of	ADP
ftr-329	382	7	the	the	DET
ftr-329	382	8	first	first	ADJ
ftr-329	382	9	fundamental	fundamental	ADJ
ftr-329	382	10	theorem	theorem	NOUN
ftr-329	382	11	of	of	ADP
ftr-329	382	12	welfare	welfare	NOUN
ftr-329	382	13	economics	economic	NOUN
ftr-329	382	14	,	,	PUNCT
ftr-329	382	15	which	which	PRON
ftr-329	382	16	itself	itself	PRON
ftr-329	382	17	can	can	AUX
ftr-329	382	18	be	be	AUX
ftr-329	382	19	considered	consider	VERB
ftr-329	382	20	a	a	DET
ftr-329	382	21	formal	formal	ADJ
ftr-329	382	22	version	version	NOUN
ftr-329	382	23	of	of	ADP
ftr-329	382	24	adam	adam	PROPN
ftr-329	382	25	smith	smith	PROPN
ftr-329	382	26	’s	’s	PART
ftr-329	382	27	theory	theory	NOUN
ftr-329	382	28	of	of	ADP
ftr-329	382	29	the	the	DET
ftr-329	382	30	invisible	invisible	ADJ
ftr-329	382	31	hand	hand	NOUN
ftr-329	382	32	.	.	PUNCT
ftr-329	383	1	see	see	VERB
ftr-329	383	2	allan	allan	PROPN
ftr-329	383	3	m.	m.	PROPN
ftr-329	383	4	feldman	feldman	PROPN
ftr-329	383	5	,	,	PUNCT
ftr-329	383	6	welfare	welfare	NOUN
ftr-329	383	7	economics	economic	NOUN
ftr-329	383	8	,	,	PUNCT
ftr-329	383	9	in	in	ADP
ftr-329	383	10	4	4	NUM
ftr-329	383	11	the	the	DET
ftr-329	383	12	new	new	ADJ
ftr-329	383	13	palgrave	palgrave	ADJ
ftr-329	383	14	dictionary	dictionary	NOUN
ftr-329	383	15	of	of	ADP
ftr-329	383	16	economics	economics	PROPN
ftr-329	383	17	889	889	NUM
ftr-329	383	18	(	(	PUNCT
ftr-329	383	19	john	john	PROPN
ftr-329	383	20	eatwell	eatwell	PROPN
ftr-329	383	21	et	et	PROPN
ftr-329	383	22	al	al	PROPN
ftr-329	383	23	.	.	PUNCT
ftr-329	383	24	eds	eds	PROPN
ftr-329	383	25	.	.	PROPN
ftr-329	383	26	,	,	PUNCT
ftr-329	383	27	1987	1987	NUM
ftr-329	383	28	)	)	PUNCT
ftr-329	383	29	.	.	PUNCT
ftr-329	384	1	79	79	NUM
ftr-329	384	2	.	.	PUNCT
ftr-329	385	1	rosen	rosen	PROPN
ftr-329	385	2	&	&	CCONJ
ftr-329	385	3	gayer	gayer	PROPN
ftr-329	385	4	,	,	PUNCT
ftr-329	385	5	public	public	ADJ
ftr-329	385	6	finance	finance	NOUN
ftr-329	385	7	,	,	PUNCT
ftr-329	385	8	supra	supra	PROPN
ftr-329	385	9	note	note	NOUN
ftr-329	385	10	42	42	NUM
ftr-329	385	11	,	,	PUNCT
ftr-329	385	12	at	at	ADP
ftr-329	385	13	329–36	329–36	NUM
ftr-329	385	14	.	.	PUNCT
ftr-329	385	15	80	80	NUM
ftr-329	385	16	.	.	PUNCT
ftr-329	386	1	see	see	VERB
ftr-329	386	2	i	i	PRON
ftr-329	386	3	d.	d.	PROPN
ftr-329	386	4	at	at	ADP
ftr-329	386	5	330	330	NUM
ftr-329	386	6	.	.	PUNCT
ftr-329	386	7	2012	2012	NUM
ftr-329	386	8	]	]	PUNCT
ftr-329	386	9	tax	tax	NOUN
ftr-329	386	10	neutralities	neutrality	NOUN
ftr-329	386	11	and	and	CCONJ
ftr-329	386	12	tax	tax	NOUN
ftr-329	386	13	amenities	amenity	NOUN
ftr-329	386	14	79	79	NUM
ftr-329	386	15	even	even	ADV
ftr-329	386	16	under	under	ADP
ftr-329	386	17	a	a	DET
ftr-329	386	18	broad	broad	ADV
ftr-329	386	19	-	-	PUNCT
ftr-329	386	20	based	base	VERB
ftr-329	386	21	low	low	ADJ
ftr-329	386	22	-	-	PUNCT
ftr-329	386	23	rate	rate	NOUN
ftr-329	386	24	income	income	NOUN
ftr-329	386	25	tax	tax	NOUN
ftr-329	386	26	system	system	NOUN
ftr-329	386	27	,	,	PUNCT
ftr-329	386	28	when	when	SCONJ
ftr-329	386	29	compared	compare	VERB
ftr-329	386	30	to	to	ADP
ftr-329	386	31	a	a	DET
ftr-329	386	32	system	system	NOUN
ftr-329	386	33	in	in	ADP
ftr-329	386	34	which	which	PRON
ftr-329	386	35	tax	tax	NOUN
ftr-329	386	36	revenue	revenue	NOUN
ftr-329	386	37	is	be	AUX
ftr-329	386	38	raised	raise	VERB
ftr-329	386	39	in	in	ADP
ftr-329	386	40	some	some	DET
ftr-329	386	41	way	way	NOUN
ftr-329	386	42	that	that	PRON
ftr-329	386	43	does	do	AUX
ftr-329	386	44	not	not	PART
ftr-329	386	45	affect	affect	VERB
ftr-329	386	46	the	the	DET
ftr-329	386	47	decision	decision	NOUN
ftr-329	386	48	about	about	ADP
ftr-329	386	49	how	how	SCONJ
ftr-329	386	50	much	much	ADJ
ftr-329	386	51	labor	labor	NOUN
ftr-329	386	52	to	to	PART
ftr-329	386	53	supply	supply	VERB
ftr-329	386	54	.	.	PUNCT
ftr-329	387	1	the	the	DET
ftr-329	387	2	question	question	NOUN
ftr-329	387	3	,	,	PUNCT
ftr-329	387	4	then	then	ADV
ftr-329	387	5	,	,	PUNCT
ftr-329	387	6	is	be	AUX
ftr-329	387	7	whether	whether	SCONJ
ftr-329	387	8	it	it	PRON
ftr-329	387	9	is	be	AUX
ftr-329	387	10	possible	possible	ADJ
ftr-329	387	11	for	for	SCONJ
ftr-329	387	12	tax	tax	NOUN
ftr-329	387	13	revenue	revenue	NOUN
ftr-329	387	14	in	in	ADP
ftr-329	387	15	fact	fact	NOUN
ftr-329	387	16	to	to	PART
ftr-329	387	17	be	be	AUX
ftr-329	387	18	supplied	supply	VERB
ftr-329	387	19	in	in	ADP
ftr-329	387	20	a	a	DET
ftr-329	387	21	way	way	NOUN
ftr-329	387	22	that	that	PRON
ftr-329	387	23	does	do	AUX
ftr-329	387	24	not	not	PART
ftr-329	387	25	affect	affect	VERB
ftr-329	387	26	behavior	behavior	NOUN
ftr-329	387	27	.	.	PUNCT
ftr-329	388	1	in	in	ADP
ftr-329	388	2	general	general	ADJ
ftr-329	388	3	,	,	PUNCT
ftr-329	388	4	a	a	DET
ftr-329	388	5	tax	tax	NOUN
ftr-329	388	6	imposed	impose	VERB
ftr-329	388	7	without	without	ADP
ftr-329	388	8	regard	regard	NOUN
ftr-329	388	9	to	to	ADP
ftr-329	388	10	what	what	PRON
ftr-329	388	11	the	the	DET
ftr-329	388	12	taxpayer	taxpayer	NOUN
ftr-329	388	13	does	do	AUX
ftr-329	388	14	—	—	PUNCT
ftr-329	388	15	generally	generally	ADV
ftr-329	388	16	referred	refer	VERB
ftr-329	388	17	to	to	ADP
ftr-329	388	18	as	as	ADP
ftr-329	388	19	a	a	DET
ftr-329	388	20	lumpsum	lumpsum	ADJ
ftr-329	388	21	tax	tax	NOUN
ftr-329	388	22	—	—	PUNCT
ftr-329	388	23	is	be	AUX
ftr-329	388	24	thought	think	VERB
ftr-329	388	25	to	to	PART
ftr-329	388	26	have	have	VERB
ftr-329	388	27	this	this	DET
ftr-329	388	28	property	property	NOUN
ftr-329	388	29	.	.	PUNCT
ftr-329	389	1	a	a	DET
ftr-329	389	2	head	head	NOUN
ftr-329	389	3	tax	tax	NOUN
ftr-329	389	4	is	be	AUX
ftr-329	389	5	the	the	DET
ftr-329	389	6	simplest	simple	ADJ
ftr-329	389	7	example	example	NOUN
ftr-329	389	8	of	of	ADP
ftr-329	389	9	such	such	DET
ftr-329	389	10	a	a	DET
ftr-329	389	11	tax	tax	NOUN
ftr-329	389	12	.	.	PUNCT
ftr-329	390	1	although	although	SCONJ
ftr-329	390	2	a	a	DET
ftr-329	390	3	head	head	NOUN
ftr-329	390	4	tax	tax	NOUN
ftr-329	390	5	may	may	AUX
ftr-329	390	6	affect	affect	VERB
ftr-329	390	7	taxpayer	taxpayer	NOUN
ftr-329	390	8	behavior	behavior	NOUN
ftr-329	390	9	simply	simply	ADV
ftr-329	390	10	because	because	SCONJ
ftr-329	390	11	taxpayers	taxpayer	NOUN
ftr-329	390	12	have	have	VERB
ftr-329	390	13	fewer	few	ADJ
ftr-329	390	14	resources	resource	NOUN
ftr-329	390	15	,	,	PUNCT
ftr-329	390	16	and	and	CCONJ
ftr-329	390	17	may	may	AUX
ftr-329	390	18	be	be	AUX
ftr-329	390	19	objectionable	objectionable	ADJ
ftr-329	390	20	on	on	ADP
ftr-329	390	21	distributive	distributive	ADJ
ftr-329	390	22	or	or	CCONJ
ftr-329	390	23	other	other	ADJ
ftr-329	390	24	grounds	ground	NOUN
ftr-329	390	25	,	,	PUNCT
ftr-329	390	26	the	the	DET
ftr-329	390	27	absolute	absolute	ADJ
ftr-329	390	28	reduction	reduction	NOUN
ftr-329	390	29	in	in	ADP
ftr-329	390	30	wealth	wealth	NOUN
ftr-329	390	31	it	it	PRON
ftr-329	390	32	effects	effect	NOUN
ftr-329	390	33	does	do	AUX
ftr-329	390	34	not	not	PART
ftr-329	390	35	lead	lead	VERB
ftr-329	390	36	to	to	ADP
ftr-329	390	37	inefficient	inefficient	ADJ
ftr-329	390	38	substitutions	substitution	NOUN
ftr-329	390	39	,	,	PUNCT
ftr-329	390	40	but	but	CCONJ
ftr-329	390	41	only	only	ADV
ftr-329	390	42	to	to	ADP
ftr-329	390	43	less	less	ADJ
ftr-329	390	44	consumption	consumption	NOUN
ftr-329	390	45	(	(	PUNCT
ftr-329	390	46	or	or	CCONJ
ftr-329	390	47	more	more	ADJ
ftr-329	390	48	production	production	NOUN
ftr-329	390	49	)	)	PUNCT
ftr-329	390	50	as	as	ADP
ftr-329	390	51	a	a	DET
ftr-329	390	52	way	way	NOUN
ftr-329	390	53	to	to	PART
ftr-329	390	54	compensate	compensate	VERB
ftr-329	390	55	for	for	ADP
ftr-329	390	56	the	the	DET
ftr-329	390	57	reduced	reduced	ADJ
ftr-329	390	58	wealth	wealth	NOUN
ftr-329	390	59	.	.	PUNCT
ftr-329	391	1	relative	relative	ADJ
ftr-329	391	2	prices	price	NOUN
ftr-329	391	3	remain	remain	VERB
ftr-329	391	4	unaffected	unaffected	ADJ
ftr-329	391	5	and	and	CCONJ
ftr-329	391	6	,	,	PUNCT
ftr-329	391	7	as	as	ADP
ftr-329	391	8	a	a	DET
ftr-329	391	9	result	result	NOUN
ftr-329	391	10	,	,	PUNCT
ftr-329	391	11	resources	resource	NOUN
ftr-329	391	12	continue	continue	VERB
ftr-329	391	13	to	to	PART
ftr-329	391	14	be	be	AUX
ftr-329	391	15	allocated	allocate	VERB
ftr-329	391	16	optimally.81	optimally.81	ADJ
ftr-329	391	17	distributive	distributive	ADJ
ftr-329	391	18	concerns	concern	NOUN
ftr-329	391	19	can	can	AUX
ftr-329	391	20	,	,	PUNCT
ftr-329	391	21	theoretically	theoretically	ADV
ftr-329	391	22	,	,	PUNCT
ftr-329	391	23	be	be	AUX
ftr-329	391	24	addressed	address	VERB
ftr-329	391	25	either	either	CCONJ
ftr-329	391	26	through	through	ADP
ftr-329	391	27	government	government	NOUN
ftr-329	391	28	redistribution	redistribution	NOUN
ftr-329	391	29	or	or	CCONJ
ftr-329	391	30	by	by	ADP
ftr-329	391	31	tailoring	tailor	VERB
ftr-329	391	32	the	the	DET
ftr-329	391	33	lump	lump	NOUN
ftr-329	391	34	-	-	PUNCT
ftr-329	391	35	sum	sum	NOUN
ftr-329	391	36	tax	tax	NOUN
ftr-329	391	37	liability	liability	NOUN
ftr-329	391	38	to	to	ADP
ftr-329	391	39	whatever	whatever	DET
ftr-329	391	40	non	non	ADJ
ftr-329	391	41	-	-	ADJ
ftr-329	391	42	behavior	behavior	NOUN
ftr-329	391	43	-	-	PUNCT
ftr-329	391	44	affected	affect	VERB
ftr-329	391	45	metric	metric	NOUN
ftr-329	391	46	is	be	AUX
ftr-329	391	47	deemed	deem	VERB
ftr-329	391	48	appropriate.82	appropriate.82	VERB
ftr-329	391	49	if	if	SCONJ
ftr-329	391	50	one	one	PRON
ftr-329	391	51	begins	begin	VERB
ftr-329	391	52	with	with	ADP
ftr-329	391	53	the	the	DET
ftr-329	391	54	idea	idea	NOUN
ftr-329	391	55	of	of	ADP
ftr-329	391	56	a	a	DET
ftr-329	391	57	lump	lump	NOUN
ftr-329	391	58	-	-	PUNCT
ftr-329	391	59	sum	sum	NOUN
ftr-329	391	60	-	-	PUNCT
ftr-329	391	61	tax	tax	NOUN
ftr-329	391	62	-	-	PUNCT
ftr-329	391	63	financed	finance	VERB
ftr-329	391	64	world	world	NOUN
ftr-329	391	65	as	as	ADP
ftr-329	391	66	the	the	DET
ftr-329	391	67	baseline	baseline	NOUN
ftr-329	391	68	,	,	PUNCT
ftr-329	391	69	it	it	PRON
ftr-329	391	70	becomes	become	VERB
ftr-329	391	71	possible	possible	ADJ
ftr-329	391	72	to	to	PART
ftr-329	391	73	sketch	sketch	VERB
ftr-329	391	74	a	a	DET
ftr-329	391	75	model	model	NOUN
ftr-329	391	76	of	of	ADP
ftr-329	391	77	tax	tax	NOUN
ftr-329	391	78	neutrality	neutrality	NOUN
ftr-329	391	79	in	in	ADP
ftr-329	391	80	the	the	DET
ftr-329	391	81	closed	closed	ADJ
ftr-329	391	82	-	-	PUNCT
ftr-329	391	83	economy	economy	NOUN
ftr-329	391	84	setting	setting	NOUN
ftr-329	391	85	.	.	PUNCT
ftr-329	392	1	a	a	DET
ftr-329	392	2	revenue	revenue	NOUN
ftr-329	392	3	target	target	NOUN
ftr-329	392	4	is	be	AUX
ftr-329	392	5	exogenously	exogenously	ADV
ftr-329	392	6	set	set	VERB
ftr-329	392	7	based	base	VERB
ftr-329	392	8	upon	upon	SCONJ
ftr-329	392	9	some	some	DET
ftr-329	392	10	procedure	procedure	NOUN
ftr-329	392	11	by	by	ADP
ftr-329	392	12	which	which	PRON
ftr-329	392	13	relevant	relevant	ADJ
ftr-329	392	14	preferences	preference	NOUN
ftr-329	392	15	are	be	AUX
ftr-329	392	16	aggregated	aggregate	VERB
ftr-329	392	17	and	and	CCONJ
ftr-329	392	18	sorted	sorted	ADJ
ftr-329	392	19	.	.	PUNCT
ftr-329	393	1	this	this	DET
ftr-329	393	2	exercise	exercise	NOUN
ftr-329	393	3	is	be	AUX
ftr-329	393	4	part	part	NOUN
ftr-329	393	5	of	of	ADP
ftr-329	393	6	the	the	DET
ftr-329	393	7	larger	large	ADJ
ftr-329	393	8	procedure	procedure	NOUN
ftr-329	393	9	for	for	ADP
ftr-329	393	10	identifying	identify	VERB
ftr-329	393	11	and	and	CCONJ
ftr-329	393	12	implementing	implement	VERB
ftr-329	393	13	what	what	PRON
ftr-329	393	14	is	be	AUX
ftr-329	393	15	commonly	commonly	ADV
ftr-329	393	16	termed	term	VERB
ftr-329	393	17	the	the	DET
ftr-329	393	18	“	"	PUNCT
ftr-329	393	19	social	social	ADJ
ftr-329	393	20	welfare	welfare	NOUN
ftr-329	393	21	function,”83	function,”83	NOUN
ftr-329	393	22	or	or	CCONJ
ftr-329	393	23	the	the	DET
ftr-329	393	24	societal	societal	ADJ
ftr-329	393	25	determination	determination	NOUN
ftr-329	393	26	about	about	ADP
ftr-329	393	27	how	how	SCONJ
ftr-329	393	28	to	to	PART
ftr-329	393	29	weigh	weigh	VERB
ftr-329	393	30	individual	individual	ADJ
ftr-329	393	31	utilities	utility	NOUN
ftr-329	393	32	and	and	CCONJ
ftr-329	393	33	other	other	ADJ
ftr-329	393	34	tradeoffs	tradeoff	NOUN
ftr-329	393	35	among	among	ADP
ftr-329	393	36	conflicting	conflicting	ADJ
ftr-329	393	37	values	value	NOUN
ftr-329	393	38	.	.	PUNCT
ftr-329	394	1	for	for	ADP
ftr-329	394	2	example	example	NOUN
ftr-329	394	3	,	,	PUNCT
ftr-329	394	4	in	in	ADP
ftr-329	394	5	a	a	DET
ftr-329	394	6	democratic	democratic	ADJ
ftr-329	394	7	polity	polity	NOUN
ftr-329	394	8	,	,	PUNCT
ftr-329	394	9	voters	voter	NOUN
ftr-329	394	10	might	might	AUX
ftr-329	394	11	express	express	VERB
ftr-329	394	12	their	their	PRON
ftr-329	394	13	preferences	preference	NOUN
ftr-329	394	14	about	about	ADP
ftr-329	394	15	levels	level	NOUN
ftr-329	394	16	of	of	ADP
ftr-329	394	17	tax	tax	NOUN
ftr-329	394	18	-	-	PUNCT
ftr-329	394	19	financed	finance	VERB
ftr-329	394	20	amenities	amenity	NOUN
ftr-329	394	21	through	through	ADP
ftr-329	394	22	a	a	DET
ftr-329	394	23	referendum	referendum	NOUN
ftr-329	394	24	in	in	ADP
ftr-329	394	25	which	which	PRON
ftr-329	394	26	the	the	DET
ftr-329	394	27	majority	majority	NOUN
ftr-329	394	28	prevails	prevail	VERB
ftr-329	394	29	,	,	PUNCT
ftr-329	394	30	or	or	CCONJ
ftr-329	394	31	the	the	DET
ftr-329	394	32	choice	choice	NOUN
ftr-329	394	33	might	might	AUX
ftr-329	394	34	be	be	AUX
ftr-329	394	35	mediated	mediate	VERB
ftr-329	394	36	through	through	ADP
ftr-329	394	37	the	the	DET
ftr-329	394	38	election	election	NOUN
ftr-329	394	39	of	of	ADP
ftr-329	394	40	representatives	representative	NOUN
ftr-329	394	41	empowered	empower	VERB
ftr-329	394	42	to	to	PART
ftr-329	394	43	make	make	VERB
ftr-329	394	44	decisions	decision	NOUN
ftr-329	394	45	about	about	ADP
ftr-329	394	46	such	such	ADJ
ftr-329	394	47	matters.84	matters.84	NOUN
ftr-329	394	48	the	the	DET
ftr-329	394	49	level	level	NOUN
ftr-329	394	50	having	having	AUX
ftr-329	394	51	been	be	AUX
ftr-329	394	52	set	set	VERB
ftr-329	394	53	,	,	PUNCT
ftr-329	394	54	a	a	DET
ftr-329	394	55	base	base	NOUN
ftr-329	394	56	and	and	CCONJ
ftr-329	394	57	rate	rate	NOUN
ftr-329	394	58	schedule	schedule	NOUN
ftr-329	394	59	are	be	AUX
ftr-329	394	60	then	then	ADV
ftr-329	394	61	adopted	adopt	VERB
ftr-329	394	62	.	.	PUNCT
ftr-329	395	1	the	the	DET
ftr-329	395	2	latter	latter	ADJ
ftr-329	395	3	decisions	decision	NOUN
ftr-329	395	4	would	would	AUX
ftr-329	395	5	,	,	PUNCT
ftr-329	395	6	it	it	PRON
ftr-329	395	7	is	be	AUX
ftr-329	395	8	hoped	hope	VERB
ftr-329	395	9	,	,	PUNCT
ftr-329	395	10	be	be	AUX
ftr-329	395	11	based	base	VERB
ftr-329	395	12	on	on	ADP
ftr-329	395	13	efficiency	efficiency	NOUN
ftr-329	395	14	considerations	consideration	NOUN
ftr-329	395	15	and	and	CCONJ
ftr-329	395	16	take	take	VERB
ftr-329	395	17	into	into	ADP
ftr-329	395	18	account	account	NOUN
ftr-329	395	19	as	as	ADV
ftr-329	395	20	well	well	ADV
ftr-329	395	21	the	the	DET
ftr-329	395	22	various	various	ADJ
ftr-329	395	23	additional	additional	ADJ
ftr-329	395	24	costs	cost	NOUN
ftr-329	395	25	of	of	ADP
ftr-329	395	26	administering	administer	VERB
ftr-329	395	27	the	the	DET
ftr-329	395	28	tax	tax	NOUN
ftr-329	395	29	system	system	NOUN
ftr-329	395	30	.	.	PUNCT
ftr-329	396	1	although	although	SCONJ
ftr-329	396	2	the	the	DET
ftr-329	396	3	base	base	NOUN
ftr-329	396	4	is	be	AUX
ftr-329	396	5	unlikely	unlikely	ADJ
ftr-329	396	6	to	to	PART
ftr-329	396	7	include	include	VERB
ftr-329	396	8	,	,	PUNCT
ftr-329	396	9	much	much	ADJ
ftr-329	396	10	81	81	NUM
ftr-329	396	11	.	.	PUNCT
ftr-329	397	1	i	i	PRON
ftr-329	397	2	d.	d.	PROPN
ftr-329	397	3	at	at	ADP
ftr-329	397	4	332	332	NUM
ftr-329	397	5	.	.	PUNCT
ftr-329	398	1	82	82	NUM
ftr-329	398	2	.	.	PUNCT
ftr-329	399	1	thus	thus	ADV
ftr-329	399	2	,	,	PUNCT
ftr-329	399	3	the	the	DET
ftr-329	399	4	standard	standard	ADJ
ftr-329	399	5	assumption	assumption	NOUN
ftr-329	399	6	in	in	ADP
ftr-329	399	7	the	the	DET
ftr-329	399	8	public	public	ADJ
ftr-329	399	9	finance	finance	NOUN
ftr-329	399	10	literature	literature	NOUN
ftr-329	399	11	is	be	AUX
ftr-329	399	12	that	that	SCONJ
ftr-329	399	13	the	the	DET
ftr-329	399	14	optimal	optimal	ADJ
ftr-329	399	15	theoretical	theoretical	ADJ
ftr-329	399	16	tax	tax	NOUN
ftr-329	399	17	would	would	AUX
ftr-329	399	18	be	be	AUX
ftr-329	399	19	a	a	DET
ftr-329	399	20	lump	lump	NOUN
ftr-329	399	21	-	-	PUNCT
ftr-329	399	22	sum	sum	NOUN
ftr-329	399	23	tax	tax	NOUN
ftr-329	399	24	assessed	assess	VERB
ftr-329	399	25	on	on	ADP
ftr-329	399	26	the	the	DET
ftr-329	399	27	basis	basis	NOUN
ftr-329	399	28	of	of	ADP
ftr-329	399	29	wage	wage	NOUN
ftr-329	399	30	rate	rate	NOUN
ftr-329	399	31	or	or	CCONJ
ftr-329	399	32	ability	ability	NOUN
ftr-329	399	33	(	(	PUNCT
ftr-329	399	34	not	not	PART
ftr-329	399	35	actual	actual	ADJ
ftr-329	399	36	wages	wage	NOUN
ftr-329	399	37	)	)	PUNCT
ftr-329	399	38	.	.	PUNCT
ftr-329	400	1	an	an	DET
ftr-329	400	2	ability	ability	NOUN
ftr-329	400	3	base	base	NOUN
ftr-329	400	4	would	would	AUX
ftr-329	400	5	seem	seem	VERB
ftr-329	400	6	to	to	PART
ftr-329	400	7	combine	combine	VERB
ftr-329	400	8	the	the	DET
ftr-329	400	9	tax	tax	NOUN
ftr-329	400	10	neutrality	neutrality	NOUN
ftr-329	400	11	properties	property	NOUN
ftr-329	400	12	sought	seek	VERB
ftr-329	400	13	from	from	ADP
ftr-329	400	14	an	an	DET
ftr-329	400	15	efficiency	efficiency	NOUN
ftr-329	400	16	perspective	perspective	NOUN
ftr-329	400	17	with	with	ADP
ftr-329	400	18	the	the	DET
ftr-329	400	19	desired	desire	VERB
ftr-329	400	20	utilitymaximizing	utilitymaximizing	ADJ
ftr-329	400	21	distributive	distributive	ADJ
ftr-329	400	22	properties	property	NOUN
ftr-329	400	23	,	,	PUNCT
ftr-329	400	24	assuming	assume	VERB
ftr-329	400	25	the	the	DET
ftr-329	400	26	declining	decline	VERB
ftr-329	400	27	marginal	marginal	ADJ
ftr-329	400	28	utility	utility	NOUN
ftr-329	400	29	of	of	ADP
ftr-329	400	30	ability	ability	NOUN
ftr-329	400	31	.	.	PUNCT
ftr-329	401	1	see	see	VERB
ftr-329	401	2	i	i	PRON
ftr-329	401	3	d.	d.	PROPN
ftr-329	401	4	at	at	ADP
ftr-329	401	5	333	333	NUM
ftr-329	401	6	.	.	PUNCT
ftr-329	402	1	a	a	DET
ftr-329	402	2	large	large	ADJ
ftr-329	402	3	literature	literature	NOUN
ftr-329	402	4	addresses	address	VERB
ftr-329	402	5	the	the	DET
ftr-329	402	6	philosophical	philosophical	ADJ
ftr-329	402	7	cogency	cogency	NOUN
ftr-329	402	8	of	of	ADP
ftr-329	402	9	this	this	DET
ftr-329	402	10	view	view	NOUN
ftr-329	402	11	.	.	PUNCT
ftr-329	403	1	see	see	VERB
ftr-329	403	2	linda	linda	PROPN
ftr-329	403	3	sugin	sugin	PROPN
ftr-329	403	4	,	,	PUNCT
ftr-329	403	5	a	a	DET
ftr-329	403	6	philosophical	philosophical	ADJ
ftr-329	403	7	objection	objection	NOUN
ftr-329	403	8	to	to	ADP
ftr-329	403	9	the	the	DET
ftr-329	403	10	optimal	optimal	ADJ
ftr-329	403	11	tax	tax	NOUN
ftr-329	403	12	model	model	NOUN
ftr-329	403	13	,	,	PUNCT
ftr-329	403	14	64	64	NUM
ftr-329	403	15	tax	tax	NOUN
ftr-329	403	16	l.	l.	PROPN
ftr-329	403	17	rev	rev	PROPN
ftr-329	403	18	.	.	PROPN
ftr-329	403	19	229	229	NUM
ftr-329	403	20	(	(	PUNCT
ftr-329	403	21	2011	2011	NUM
ftr-329	403	22	)	)	PUNCT
ftr-329	403	23	(	(	PUNCT
ftr-329	403	24	reviewing	review	VERB
ftr-329	403	25	the	the	DET
ftr-329	403	26	literature	literature	NOUN
ftr-329	403	27	)	)	PUNCT
ftr-329	403	28	.	.	PUNCT
ftr-329	404	1	83	83	NUM
ftr-329	404	2	.	.	PUNCT
ftr-329	405	1	see	see	VERB
ftr-329	405	2	,	,	PUNCT
ftr-329	405	3	e.g.	e.g.	ADV
ftr-329	405	4	,	,	PUNCT
ftr-329	405	5	rosen	rosen	PROPN
ftr-329	405	6	&	&	CCONJ
ftr-329	405	7	gayer	gayer	PROPN
ftr-329	405	8	,	,	PUNCT
ftr-329	405	9	public	public	ADJ
ftr-329	405	10	finance	finance	NOUN
ftr-329	405	11	,	,	PUNCT
ftr-329	405	12	supra	supra	PROPN
ftr-329	405	13	note	note	NOUN
ftr-329	405	14	42	42	NUM
ftr-329	405	15	,	,	PUNCT
ftr-329	405	16	at	at	ADP
ftr-329	405	17	44	44	NUM
ftr-329	405	18	.	.	PUNCT
ftr-329	405	19	84	84	NUM
ftr-329	405	20	.	.	PUNCT
ftr-329	406	1	see	see	VERB
ftr-329	406	2	sarah	sarah	PROPN
ftr-329	406	3	b.	b.	PROPN
ftr-329	406	4	lawsky	lawsky	PROPN
ftr-329	406	5	,	,	PUNCT
ftr-329	406	6	on	on	ADP
ftr-329	406	7	the	the	DET
ftr-329	406	8	edge	edge	NOUN
ftr-329	406	9	:	:	PUNCT
ftr-329	406	10	declining	decline	VERB
ftr-329	406	11	marginal	marginal	ADJ
ftr-329	406	12	utility	utility	NOUN
ftr-329	406	13	and	and	CCONJ
ftr-329	406	14	tax	tax	NOUN
ftr-329	406	15	policy	policy	NOUN
ftr-329	406	16	,	,	PUNCT
ftr-329	406	17	95	95	NUM
ftr-329	406	18	minn	minn	NOUN
ftr-329	406	19	.	.	PUNCT
ftr-329	407	1	l.	l.	PROPN
ftr-329	407	2	rev	rev	PROPN
ftr-329	407	3	.	.	PROPN
ftr-329	407	4	904	904	NUM
ftr-329	407	5	,	,	PUNCT
ftr-329	407	6	913–14	913–14	NOUN
ftr-329	407	7	(	(	PUNCT
ftr-329	407	8	2011	2011	NUM
ftr-329	407	9	)	)	PUNCT
ftr-329	407	10	,	,	PUNCT
ftr-329	407	11	for	for	ADP
ftr-329	407	12	a	a	DET
ftr-329	407	13	discussion	discussion	NOUN
ftr-329	407	14	of	of	ADP
ftr-329	407	15	social	social	ADJ
ftr-329	407	16	welfare	welfare	NOUN
ftr-329	407	17	functions	function	NOUN
ftr-329	407	18	.	.	PUNCT
ftr-329	408	1	80	80	NUM
ftr-329	408	2	florida	florida	PROPN
ftr-329	408	3	tax	tax	NOUN
ftr-329	408	4	review	review	NOUN
ftr-329	408	5	[	[	X
ftr-329	408	6	vol	vol	NOUN
ftr-329	408	7	.	.	NOUN
ftr-329	408	8	12:2	12:2	NUM
ftr-329	408	9	less	less	ADJ
ftr-329	408	10	to	to	PART
ftr-329	408	11	consist	consist	VERB
ftr-329	408	12	solely	solely	ADV
ftr-329	408	13	of	of	ADP
ftr-329	408	14	,	,	PUNCT
ftr-329	408	15	lump	lump	NOUN
ftr-329	408	16	-	-	PUNCT
ftr-329	408	17	sum	sum	NOUN
ftr-329	408	18	taxes	taxis	NOUN
ftr-329	408	19	,	,	PUNCT
ftr-329	408	20	it	it	PRON
ftr-329	408	21	is	be	AUX
ftr-329	408	22	at	at	ADP
ftr-329	408	23	least	least	ADJ
ftr-329	408	24	possible	possible	ADJ
ftr-329	408	25	to	to	PART
ftr-329	408	26	have	have	VERB
ftr-329	408	27	in	in	ADP
ftr-329	408	28	view	view	NOUN
ftr-329	408	29	the	the	DET
ftr-329	408	30	economy	economy	NOUN
ftr-329	408	31	that	that	PRON
ftr-329	408	32	would	would	AUX
ftr-329	408	33	result	result	VERB
ftr-329	408	34	if	if	SCONJ
ftr-329	408	35	the	the	DET
ftr-329	408	36	desired	desire	VERB
ftr-329	408	37	levels	level	NOUN
ftr-329	408	38	of	of	ADP
ftr-329	408	39	tax	tax	NOUN
ftr-329	408	40	-	-	PUNCT
ftr-329	408	41	financed	finance	VERB
ftr-329	408	42	amenities	amenity	NOUN
ftr-329	408	43	were	be	AUX
ftr-329	408	44	funded	fund	VERB
ftr-329	408	45	with	with	ADP
ftr-329	408	46	lump	lump	NOUN
ftr-329	408	47	-	-	PUNCT
ftr-329	408	48	sum	sum	NOUN
ftr-329	408	49	taxes.85	taxes.85	NOUN
ftr-329	408	50	that	that	DET
ftr-329	408	51	economy	economy	NOUN
ftr-329	408	52	represents	represent	VERB
ftr-329	408	53	the	the	DET
ftr-329	408	54	“	"	PUNCT
ftr-329	408	55	non	non	ADJ
ftr-329	408	56	-	-	ADJ
ftr-329	408	57	tax	tax	ADJ
ftr-329	408	58	world	world	NOUN
ftr-329	408	59	,	,	PUNCT
ftr-329	408	60	”	"	PUNCT
ftr-329	408	61	or	or	CCONJ
ftr-329	408	62	more	more	ADV
ftr-329	408	63	accurately	accurately	ADV
ftr-329	408	64	,	,	PUNCT
ftr-329	408	65	the	the	DET
ftr-329	408	66	non	non	ADJ
ftr-329	408	67	-	-	ADJ
ftr-329	408	68	tax	tax	NOUN
ftr-329	408	69	-	-	PUNCT
ftr-329	408	70	affected	affected	ADJ
ftr-329	408	71	world	world	NOUN
ftr-329	408	72	,	,	PUNCT
ftr-329	408	73	and	and	CCONJ
ftr-329	408	74	deviations	deviation	NOUN
ftr-329	408	75	from	from	ADP
ftr-329	408	76	that	that	DET
ftr-329	408	77	world	world	NOUN
ftr-329	408	78	that	that	PRON
ftr-329	408	79	result	result	VERB
ftr-329	408	80	from	from	ADP
ftr-329	408	81	tax	tax	NOUN
ftr-329	408	82	-	-	PUNCT
ftr-329	408	83	induced	induce	VERB
ftr-329	408	84	substitution	substitution	NOUN
ftr-329	408	85	effects	effect	NOUN
ftr-329	408	86	represent	represent	VERB
ftr-329	408	87	tax	tax	NOUN
ftr-329	408	88	distortions	distortion	NOUN
ftr-329	408	89	.	.	PUNCT
ftr-329	409	1	the	the	DET
ftr-329	409	2	world	world	NOUN
ftr-329	409	3	has	have	VERB
ftr-329	409	4	its	its	PRON
ftr-329	409	5	own	own	ADJ
ftr-329	409	6	distributive	distributive	ADJ
ftr-329	409	7	and	and	CCONJ
ftr-329	409	8	productive	productive	ADJ
ftr-329	409	9	properties	property	NOUN
ftr-329	409	10	,	,	PUNCT
ftr-329	409	11	including	include	VERB
ftr-329	409	12	a	a	DET
ftr-329	409	13	pre	pre	ADJ
ftr-329	409	14	-	-	ADJ
ftr-329	409	15	tax	tax	ADJ
ftr-329	409	16	rate	rate	NOUN
ftr-329	409	17	of	of	ADP
ftr-329	409	18	return	return	NOUN
ftr-329	409	19	.	.	PUNCT
ftr-329	410	1	it	it	PRON
ftr-329	410	2	is	be	AUX
ftr-329	410	3	important	important	ADJ
ftr-329	410	4	to	to	PART
ftr-329	410	5	be	be	AUX
ftr-329	410	6	clear	clear	ADJ
ftr-329	410	7	about	about	ADP
ftr-329	410	8	the	the	DET
ftr-329	410	9	conceptual	conceptual	ADJ
ftr-329	410	10	price	price	NOUN
ftr-329	410	11	that	that	PRON
ftr-329	410	12	employment	employment	NOUN
ftr-329	410	13	of	of	ADP
ftr-329	410	14	the	the	DET
ftr-329	410	15	idea	idea	NOUN
ftr-329	410	16	of	of	ADP
ftr-329	410	17	the	the	DET
ftr-329	410	18	non	non	ADJ
ftr-329	410	19	-	-	ADJ
ftr-329	410	20	tax	tax	NOUN
ftr-329	410	21	-	-	PUNCT
ftr-329	410	22	affected	affect	VERB
ftr-329	410	23	world	world	NOUN
ftr-329	410	24	exacts	exact	VERB
ftr-329	410	25	on	on	ADP
ftr-329	410	26	the	the	DET
ftr-329	410	27	theory	theory	NOUN
ftr-329	410	28	of	of	ADP
ftr-329	410	29	tax	tax	NOUN
ftr-329	410	30	distortions	distortion	NOUN
ftr-329	410	31	.	.	PUNCT
ftr-329	411	1	initially	initially	ADV
ftr-329	411	2	,	,	PUNCT
ftr-329	411	3	the	the	DET
ftr-329	411	4	observation	observation	NOUN
ftr-329	411	5	that	that	SCONJ
ftr-329	411	6	the	the	DET
ftr-329	411	7	existence	existence	NOUN
ftr-329	411	8	of	of	ADP
ftr-329	411	9	a	a	DET
ftr-329	411	10	rate	rate	NOUN
ftr-329	411	11	of	of	ADP
ftr-329	411	12	return	return	NOUN
ftr-329	411	13	requires	require	VERB
ftr-329	411	14	tax	tax	NOUN
ftr-329	411	15	-	-	PUNCT
ftr-329	411	16	financed	finance	VERB
ftr-329	411	17	amenities	amenity	NOUN
ftr-329	411	18	vitiated	vitiate	VERB
ftr-329	411	19	the	the	DET
ftr-329	411	20	notion	notion	NOUN
ftr-329	411	21	of	of	ADP
ftr-329	411	22	a	a	DET
ftr-329	411	23	non	non	ADJ
ftr-329	411	24	-	-	ADJ
ftr-329	411	25	tax	tax	ADJ
ftr-329	411	26	-	-	PUNCT
ftr-329	411	27	world	world	NOUN
ftr-329	411	28	that	that	PRON
ftr-329	411	29	would	would	AUX
ftr-329	411	30	operate	operate	VERB
ftr-329	411	31	as	as	ADP
ftr-329	411	32	a	a	DET
ftr-329	411	33	baseline	baseline	NOUN
ftr-329	411	34	to	to	PART
ftr-329	411	35	measure	measure	VERB
ftr-329	411	36	tax	tax	NOUN
ftr-329	411	37	distortions	distortion	NOUN
ftr-329	411	38	.	.	PUNCT
ftr-329	412	1	the	the	DET
ftr-329	412	2	motivating	motivate	VERB
ftr-329	412	3	idea	idea	NOUN
ftr-329	412	4	of	of	ADP
ftr-329	412	5	that	that	DET
ftr-329	412	6	model	model	NOUN
ftr-329	412	7	,	,	PUNCT
ftr-329	412	8	however	however	ADV
ftr-329	412	9	,	,	PUNCT
ftr-329	412	10	is	be	AUX
ftr-329	412	11	not	not	PART
ftr-329	412	12	that	that	SCONJ
ftr-329	412	13	there	there	PRON
ftr-329	412	14	are	be	VERB
ftr-329	412	15	no	no	DET
ftr-329	412	16	taxes	taxis	NOUN
ftr-329	412	17	,	,	PUNCT
ftr-329	412	18	but	but	CCONJ
ftr-329	412	19	that	that	SCONJ
ftr-329	412	20	taxes	taxis	NOUN
ftr-329	412	21	do	do	AUX
ftr-329	412	22	not	not	PART
ftr-329	412	23	affect	affect	VERB
ftr-329	412	24	decision	decision	NOUN
ftr-329	412	25	making	making	NOUN
ftr-329	412	26	by	by	ADP
ftr-329	412	27	causing	cause	VERB
ftr-329	412	28	taxpayers	taxpayer	NOUN
ftr-329	412	29	to	to	PART
ftr-329	412	30	substitute	substitute	VERB
ftr-329	412	31	more	more	ADJ
ftr-329	412	32	favorablytaxed	favorablytaxed	ADJ
ftr-329	412	33	goods	good	NOUN
ftr-329	412	34	or	or	CCONJ
ftr-329	412	35	services	service	NOUN
ftr-329	412	36	for	for	ADP
ftr-329	412	37	those	those	PRON
ftr-329	412	38	less	less	ADV
ftr-329	412	39	favorably	favorably	ADV
ftr-329	412	40	taxed	tax	VERB
ftr-329	412	41	.	.	PUNCT
ftr-329	413	1	it	it	PRON
ftr-329	413	2	was	be	AUX
ftr-329	413	3	then	then	ADV
ftr-329	413	4	recognized	recognize	VERB
ftr-329	413	5	that	that	SCONJ
ftr-329	413	6	if	if	SCONJ
ftr-329	413	7	taxes	taxis	NOUN
ftr-329	413	8	were	be	AUX
ftr-329	413	9	conceptualized	conceptualize	VERB
ftr-329	413	10	as	as	SCONJ
ftr-329	413	11	imposed	impose	VERB
ftr-329	413	12	on	on	ADP
ftr-329	413	13	a	a	DET
ftr-329	413	14	lump	lump	NOUN
ftr-329	413	15	-	-	PUNCT
ftr-329	413	16	sum	sum	NOUN
ftr-329	413	17	basis	basis	NOUN
ftr-329	413	18	,	,	PUNCT
ftr-329	413	19	the	the	DET
ftr-329	413	20	link	link	NOUN
ftr-329	413	21	would	would	AUX
ftr-329	413	22	be	be	AUX
ftr-329	413	23	severed	sever	VERB
ftr-329	413	24	between	between	ADP
ftr-329	413	25	the	the	DET
ftr-329	413	26	funding	funding	NOUN
ftr-329	413	27	of	of	ADP
ftr-329	413	28	goods	good	NOUN
ftr-329	413	29	paid	pay	VERB
ftr-329	413	30	for	for	ADP
ftr-329	413	31	with	with	ADP
ftr-329	413	32	tax	tax	NOUN
ftr-329	413	33	revenues	revenue	NOUN
ftr-329	413	34	and	and	CCONJ
ftr-329	413	35	the	the	DET
ftr-329	413	36	avoidance	avoidance	NOUN
ftr-329	413	37	behavior	behavior	NOUN
ftr-329	413	38	of	of	ADP
ftr-329	413	39	the	the	DET
ftr-329	413	40	individuals	individual	NOUN
ftr-329	413	41	that	that	PRON
ftr-329	413	42	pay	pay	VERB
ftr-329	413	43	for	for	ADP
ftr-329	413	44	them	they	PRON
ftr-329	413	45	.	.	PUNCT
ftr-329	414	1	the	the	DET
ftr-329	414	2	resulting	result	VERB
ftr-329	414	3	model	model	NOUN
ftr-329	414	4	purports	purport	NOUN
ftr-329	414	5	to	to	PART
ftr-329	414	6	solve	solve	VERB
ftr-329	414	7	the	the	DET
ftr-329	414	8	problem	problem	NOUN
ftr-329	414	9	of	of	ADP
ftr-329	414	10	establishing	establish	VERB
ftr-329	414	11	the	the	DET
ftr-329	414	12	conditions	condition	NOUN
ftr-329	414	13	under	under	ADP
ftr-329	414	14	which	which	PRON
ftr-329	414	15	a	a	DET
ftr-329	414	16	non	non	ADJ
ftr-329	414	17	-	-	ADJ
ftr-329	414	18	tax	tax	NOUN
ftr-329	414	19	-	-	PUNCT
ftr-329	414	20	distorted	distort	VERB
ftr-329	414	21	rate	rate	NOUN
ftr-329	414	22	of	of	ADP
ftr-329	414	23	return	return	NOUN
ftr-329	414	24	is	be	AUX
ftr-329	414	25	possible	possible	ADJ
ftr-329	414	26	even	even	ADV
ftr-329	414	27	though	though	SCONJ
ftr-329	414	28	taxes	taxis	NOUN
ftr-329	414	29	must	must	AUX
ftr-329	414	30	somehow	somehow	ADV
ftr-329	414	31	be	be	AUX
ftr-329	414	32	collected	collect	VERB
ftr-329	414	33	,	,	PUNCT
ftr-329	414	34	but	but	CCONJ
ftr-329	414	35	the	the	DET
ftr-329	414	36	model	model	NOUN
ftr-329	414	37	is	be	AUX
ftr-329	414	38	not	not	PART
ftr-329	414	39	complete.86	complete.86	NOUN
ftr-329	414	40	since	since	SCONJ
ftr-329	414	41	different	different	ADJ
ftr-329	414	42	quantities	quantity	NOUN
ftr-329	414	43	of	of	ADP
ftr-329	414	44	tax	tax	NOUN
ftr-329	414	45	-	-	PUNCT
ftr-329	414	46	financed	finance	VERB
ftr-329	414	47	goods	good	NOUN
ftr-329	414	48	supplied	supply	VERB
ftr-329	414	49	correspond	correspond	ADV
ftr-329	414	50	to	to	ADP
ftr-329	414	51	different	different	ADJ
ftr-329	414	52	quantities	quantity	NOUN
ftr-329	414	53	of	of	ADP
ftr-329	414	54	tax	tax	NOUN
ftr-329	414	55	-	-	PUNCT
ftr-329	414	56	financed	finance	VERB
ftr-329	414	57	amenities	amenity	NOUN
ftr-329	414	58	and	and	CCONJ
ftr-329	414	59	,	,	PUNCT
ftr-329	414	60	in	in	ADP
ftr-329	414	61	consequence	consequence	NOUN
ftr-329	414	62	,	,	PUNCT
ftr-329	414	63	different	different	ADJ
ftr-329	414	64	private	private	ADJ
ftr-329	414	65	-	-	PUNCT
ftr-329	414	66	sector	sector	NOUN
ftr-329	414	67	rates	rate	NOUN
ftr-329	414	68	of	of	ADP
ftr-329	414	69	return,87	return,87	NOUN
ftr-329	414	70	one	one	NUM
ftr-329	414	71	can	can	AUX
ftr-329	414	72	not	not	PART
ftr-329	414	73	establish	establish	VERB
ftr-329	414	74	the	the	DET
ftr-329	414	75	rate	rate	NOUN
ftr-329	414	76	of	of	ADP
ftr-329	414	77	return	return	NOUN
ftr-329	414	78	in	in	ADP
ftr-329	414	79	the	the	DET
ftr-329	414	80	non	non	ADJ
ftr-329	414	81	-	-	ADJ
ftr-329	414	82	tax	tax	NOUN
ftr-329	414	83	-	-	PUNCT
ftr-329	414	84	affected	affect	VERB
ftr-329	414	85	world	world	NOUN
ftr-329	414	86	without	without	ADP
ftr-329	414	87	a	a	DET
ftr-329	414	88	specification	specification	NOUN
ftr-329	414	89	of	of	ADP
ftr-329	414	90	the	the	DET
ftr-329	414	91	revenue	revenue	NOUN
ftr-329	414	92	target	target	NOUN
ftr-329	414	93	.	.	PUNCT
ftr-329	415	1	the	the	DET
ftr-329	415	2	target	target	NOUN
ftr-329	415	3	itself	itself	PRON
ftr-329	415	4	,	,	PUNCT
ftr-329	415	5	however	however	ADV
ftr-329	415	6	,	,	PUNCT
ftr-329	415	7	can	can	AUX
ftr-329	415	8	not	not	PART
ftr-329	415	9	be	be	AUX
ftr-329	415	10	derived	derive	VERB
ftr-329	415	11	from	from	ADP
ftr-329	415	12	the	the	DET
ftr-329	415	13	conditions	condition	NOUN
ftr-329	415	14	imposed	impose	VERB
ftr-329	415	15	by	by	ADP
ftr-329	415	16	the	the	DET
ftr-329	415	17	model	model	NOUN
ftr-329	415	18	but	but	CCONJ
ftr-329	415	19	,	,	PUNCT
ftr-329	415	20	rather	rather	ADV
ftr-329	415	21	,	,	PUNCT
ftr-329	415	22	must	must	AUX
ftr-329	415	23	be	be	AUX
ftr-329	415	24	taken	take	VERB
ftr-329	415	25	as	as	ADP
ftr-329	415	26	an	an	DET
ftr-329	415	27	exogenously	exogenously	ADV
ftr-329	415	28	given	give	VERB
ftr-329	415	29	amount	amount	NOUN
ftr-329	415	30	based	base	VERB
ftr-329	415	31	on	on	ADP
ftr-329	415	32	a	a	DET
ftr-329	415	33	normative	normative	ADJ
ftr-329	415	34	judgment	judgment	NOUN
ftr-329	415	35	—	—	PUNCT
ftr-329	415	36	for	for	ADP
ftr-329	415	37	instance	instance	NOUN
ftr-329	415	38	,	,	PUNCT
ftr-329	415	39	by	by	ADP
ftr-329	415	40	ascertaining	ascertain	VERB
ftr-329	415	41	and	and	CCONJ
ftr-329	415	42	applying	apply	VERB
ftr-329	415	43	the	the	DET
ftr-329	415	44	operative	operative	ADJ
ftr-329	415	45	social	social	ADJ
ftr-329	415	46	welfare	welfare	NOUN
ftr-329	415	47	function	function	NOUN
ftr-329	415	48	.	.	PUNCT
ftr-329	416	1	the	the	DET
ftr-329	416	2	pre	pre	ADJ
ftr-329	416	3	-	-	ADJ
ftr-329	416	4	tax	tax	ADJ
ftr-329	416	5	rate	rate	NOUN
ftr-329	416	6	of	of	ADP
ftr-329	416	7	return	return	NOUN
ftr-329	416	8	,	,	PUNCT
ftr-329	416	9	in	in	ADP
ftr-329	416	10	other	other	ADJ
ftr-329	416	11	words	word	NOUN
ftr-329	416	12	,	,	PUNCT
ftr-329	416	13	does	do	AUX
ftr-329	416	14	not	not	PART
ftr-329	416	15	exist	exist	VERB
ftr-329	416	16	as	as	ADP
ftr-329	416	17	a	a	DET
ftr-329	416	18	purely	purely	ADV
ftr-329	416	19	factual	factual	ADJ
ftr-329	416	20	datum	datum	PROPN
ftr-329	416	21	..	..	PUNCT
ftr-329	416	22	b.	b.	PROPN
ftr-329	416	23	adapting	adapt	VERB
ftr-329	416	24	neutrality	neutrality	NOUN
ftr-329	416	25	to	to	ADP
ftr-329	416	26	the	the	DET
ftr-329	416	27	international	international	ADJ
ftr-329	416	28	setting	set	VERB
ftr-329	416	29	the	the	DET
ftr-329	416	30	question	question	NOUN
ftr-329	416	31	on	on	ADP
ftr-329	416	32	the	the	DET
ftr-329	416	33	table	table	NOUN
ftr-329	416	34	is	be	AUX
ftr-329	416	35	whether	whether	SCONJ
ftr-329	416	36	the	the	DET
ftr-329	416	37	closed	close	VERB
ftr-329	416	38	-	-	PUNCT
ftr-329	416	39	economy	economy	NOUN
ftr-329	416	40	model	model	NOUN
ftr-329	416	41	can	can	AUX
ftr-329	416	42	be	be	AUX
ftr-329	416	43	adapted	adapt	VERB
ftr-329	416	44	to	to	ADP
ftr-329	416	45	the	the	DET
ftr-329	416	46	international	international	ADJ
ftr-329	416	47	setting	setting	NOUN
ftr-329	416	48	without	without	ADP
ftr-329	416	49	loss	loss	NOUN
ftr-329	416	50	of	of	ADP
ftr-329	416	51	normative	normative	ADJ
ftr-329	416	52	or	or	CCONJ
ftr-329	416	53	analytic	analytic	ADJ
ftr-329	416	54	85	85	NUM
ftr-329	416	55	.	.	PUNCT
ftr-329	417	1	see	see	VERB
ftr-329	417	2	roin	roin	NOUN
ftr-329	417	3	,	,	PUNCT
ftr-329	417	4	competition	competition	NOUN
ftr-329	417	5	,	,	PUNCT
ftr-329	417	6	supra	supra	PROPN
ftr-329	417	7	note	note	NOUN
ftr-329	417	8	7	7	NUM
ftr-329	417	9	,	,	PUNCT
ftr-329	417	10	at	at	ADP
ftr-329	417	11	552	552	NUM
ftr-329	417	12	(	(	PUNCT
ftr-329	417	13	noting	note	VERB
ftr-329	417	14	the	the	DET
ftr-329	417	15	usefulness	usefulness	NOUN
ftr-329	417	16	of	of	ADP
ftr-329	417	17	the	the	DET
ftr-329	417	18	lump	lump	NOUN
ftr-329	417	19	-	-	PUNCT
ftr-329	417	20	sum	sum	NOUN
ftr-329	417	21	ideal	ideal	NOUN
ftr-329	417	22	as	as	ADP
ftr-329	417	23	a	a	DET
ftr-329	417	24	baseline	baseline	NOUN
ftr-329	417	25	against	against	ADP
ftr-329	417	26	which	which	PRON
ftr-329	417	27	to	to	PART
ftr-329	417	28	measure	measure	VERB
ftr-329	417	29	the	the	DET
ftr-329	417	30	distortions	distortion	NOUN
ftr-329	417	31	of	of	ADP
ftr-329	417	32	actual	actual	ADJ
ftr-329	417	33	taxes	taxis	NOUN
ftr-329	417	34	in	in	ADP
ftr-329	417	35	a	a	DET
ftr-329	417	36	single	single	ADJ
ftr-329	417	37	jurisdiction	jurisdiction	NOUN
ftr-329	417	38	)	)	PUNCT
ftr-329	417	39	.	.	PUNCT
ftr-329	418	1	86	86	NUM
ftr-329	418	2	.	.	PUNCT
ftr-329	418	3	see	see	VERB
ftr-329	418	4	part	part	NOUN
ftr-329	418	5	iii.c	iii.c	NOUN
ftr-329	418	6	.	.	PUNCT
ftr-329	419	1	for	for	ADP
ftr-329	419	2	a	a	DET
ftr-329	419	3	criticism	criticism	NOUN
ftr-329	419	4	of	of	ADP
ftr-329	419	5	the	the	DET
ftr-329	419	6	view	view	NOUN
ftr-329	419	7	of	of	ADP
ftr-329	419	8	taxes	taxis	NOUN
ftr-329	419	9	according	accord	VERB
ftr-329	419	10	to	to	ADP
ftr-329	419	11	which	which	DET
ftr-329	419	12	lump	lump	NOUN
ftr-329	419	13	-	-	PUNCT
ftr-329	419	14	sum	sum	NOUN
ftr-329	419	15	taxation	taxation	NOUN
ftr-329	419	16	provides	provide	VERB
ftr-329	419	17	a	a	DET
ftr-329	419	18	non	non	ADJ
ftr-329	419	19	-	-	ADJ
ftr-329	419	20	tax	tax	ADJ
ftr-329	419	21	distorted	distort	VERB
ftr-329	419	22	baseline	baseline	NOUN
ftr-329	419	23	.	.	PUNCT
ftr-329	420	1	87	87	NUM
ftr-329	420	2	.	.	PUNCT
ftr-329	421	1	see	see	VERB
ftr-329	421	2	,	,	PUNCT
ftr-329	421	3	e.g.	e.g.	ADV
ftr-329	421	4	,	,	PUNCT
ftr-329	421	5	lawrence	lawrence	PROPN
ftr-329	421	6	j.	j.	PROPN
ftr-329	421	7	lau	lau	PROPN
ftr-329	421	8	et	et	PROPN
ftr-329	421	9	al	al	PROPN
ftr-329	421	10	.	.	PROPN
ftr-329	421	11	,	,	PUNCT
ftr-329	421	12	efficiency	efficiency	NOUN
ftr-329	421	13	in	in	ADP
ftr-329	421	14	the	the	DET
ftr-329	421	15	optimum	optimum	ADJ
ftr-329	421	16	supply	supply	NOUN
ftr-329	421	17	of	of	ADP
ftr-329	421	18	public	public	ADJ
ftr-329	421	19	goods	good	NOUN
ftr-329	421	20	,	,	PUNCT
ftr-329	421	21	46	46	NUM
ftr-329	421	22	econometrica	econometrica	PROPN
ftr-329	421	23	269	269	NUM
ftr-329	421	24	,	,	PUNCT
ftr-329	421	25	269	269	NUM
ftr-329	421	26	(	(	PUNCT
ftr-329	421	27	1978	1978	NUM
ftr-329	421	28	)	)	PUNCT
ftr-329	421	29	(	(	PUNCT
ftr-329	421	30	noting	note	VERB
ftr-329	421	31	the	the	DET
ftr-329	421	32	“	"	PUNCT
ftr-329	421	33	dependence	dependence	NOUN
ftr-329	421	34	of	of	ADP
ftr-329	421	35	private	private	ADJ
ftr-329	421	36	consumption	consumption	NOUN
ftr-329	421	37	,	,	PUNCT
ftr-329	421	38	and	and	CCONJ
ftr-329	421	39	hence	hence	ADV
ftr-329	421	40	of	of	ADP
ftr-329	421	41	tax	tax	NOUN
ftr-329	421	42	revenue	revenue	NOUN
ftr-329	421	43	,	,	PUNCT
ftr-329	421	44	on	on	ADP
ftr-329	421	45	the	the	DET
ftr-329	421	46	supply	supply	NOUN
ftr-329	421	47	of	of	ADP
ftr-329	421	48	public	public	ADJ
ftr-329	421	49	goods	good	NOUN
ftr-329	421	50	.	.	PUNCT
ftr-329	421	51	.	.	PUNCT
ftr-329	421	52	.	.	PUNCT
ftr-329	421	53	.	.	PUNCT
ftr-329	421	54	”	"	PUNCT
ftr-329	421	55	)	)	PUNCT
ftr-329	421	56	.	.	PUNCT
ftr-329	422	1	2012	2012	NUM
ftr-329	422	2	]	]	PUNCT
ftr-329	422	3	tax	tax	NOUN
ftr-329	422	4	neutralities	neutrality	NOUN
ftr-329	422	5	and	and	CCONJ
ftr-329	422	6	tax	tax	NOUN
ftr-329	422	7	amenities	amenity	NOUN
ftr-329	422	8	81	81	NUM
ftr-329	422	9	power	power	NOUN
ftr-329	422	10	.	.	PUNCT
ftr-329	423	1	in	in	ADP
ftr-329	423	2	the	the	DET
ftr-329	423	3	international	international	ADJ
ftr-329	423	4	setting	setting	NOUN
ftr-329	423	5	,	,	PUNCT
ftr-329	423	6	the	the	DET
ftr-329	423	7	analog	analog	NOUN
ftr-329	423	8	of	of	ADP
ftr-329	423	9	the	the	DET
ftr-329	423	10	non	non	ADJ
ftr-329	423	11	-	-	ADJ
ftr-329	423	12	tax	tax	NOUN
ftr-329	423	13	-	-	PUNCT
ftr-329	423	14	affected	affect	VERB
ftr-329	423	15	world	world	NOUN
ftr-329	423	16	is	be	AUX
ftr-329	423	17	the	the	DET
ftr-329	423	18	non	non	ADJ
ftr-329	423	19	-	-	ADJ
ftr-329	423	20	double	double	ADJ
ftr-329	423	21	-	-	PUNCT
ftr-329	423	22	tax	tax	NOUN
ftr-329	423	23	-	-	PUNCT
ftr-329	423	24	affected	affect	VERB
ftr-329	423	25	world.88	world.88	NOUN
ftr-329	423	26	that	that	PRON
ftr-329	423	27	is	be	AUX
ftr-329	423	28	,	,	PUNCT
ftr-329	423	29	one	one	NUM
ftr-329	423	30	level	level	NOUN
ftr-329	423	31	of	of	ADP
ftr-329	423	32	real	real	ADJ
ftr-329	423	33	,	,	PUNCT
ftr-329	423	34	non	non	ADJ
ftr-329	423	35	-	-	ADJ
ftr-329	423	36	lumpsum	lumpsum	ADJ
ftr-329	423	37	tax	tax	NOUN
ftr-329	423	38	,	,	PUNCT
ftr-329	423	39	together	together	ADV
ftr-329	423	40	with	with	ADP
ftr-329	423	41	its	its	PRON
ftr-329	423	42	distortions	distortion	NOUN
ftr-329	423	43	,	,	PUNCT
ftr-329	423	44	is	be	AUX
ftr-329	423	45	taken	take	VERB
ftr-329	423	46	as	as	SCONJ
ftr-329	423	47	given	give	VERB
ftr-329	423	48	,	,	PUNCT
ftr-329	423	49	and	and	CCONJ
ftr-329	423	50	the	the	DET
ftr-329	423	51	question	question	NOUN
ftr-329	423	52	is	be	AUX
ftr-329	423	53	how	how	SCONJ
ftr-329	423	54	that	that	DET
ftr-329	423	55	level	level	NOUN
ftr-329	423	56	will	will	AUX
ftr-329	423	57	be	be	AUX
ftr-329	423	58	maintained	maintain	VERB
ftr-329	423	59	with	with	ADP
ftr-329	423	60	minimal	minimal	ADJ
ftr-329	423	61	additional	additional	ADJ
ftr-329	423	62	distortions	distortion	NOUN
ftr-329	423	63	in	in	ADP
ftr-329	423	64	light	light	NOUN
ftr-329	423	65	of	of	ADP
ftr-329	423	66	the	the	DET
ftr-329	423	67	rights	right	NOUN
ftr-329	423	68	of	of	ADP
ftr-329	423	69	both	both	PRON
ftr-329	423	70	home	home	NOUN
ftr-329	423	71	and	and	CCONJ
ftr-329	423	72	host	host	NOUN
ftr-329	423	73	countries	country	NOUN
ftr-329	423	74	to	to	PART
ftr-329	423	75	tax	tax	VERB
ftr-329	423	76	cross	cross	ADJ
ftr-329	423	77	-	-	ADJ
ftr-329	423	78	border	border	ADJ
ftr-329	423	79	transactions.89	transactions.89	NOUN
ftr-329	423	80	the	the	DET
ftr-329	423	81	trouble	trouble	NOUN
ftr-329	423	82	is	be	AUX
ftr-329	423	83	that	that	SCONJ
ftr-329	423	84	,	,	PUNCT
ftr-329	423	85	as	as	SCONJ
ftr-329	423	86	will	will	AUX
ftr-329	423	87	be	be	AUX
ftr-329	423	88	developed	develop	VERB
ftr-329	423	89	below	below	ADV
ftr-329	423	90	,	,	PUNCT
ftr-329	423	91	no	no	ADV
ftr-329	423	92	matter	matter	ADV
ftr-329	423	93	the	the	DET
ftr-329	423	94	starting	starting	NOUN
ftr-329	423	95	point	point	NOUN
ftr-329	423	96	,	,	PUNCT
ftr-329	423	97	tax	tax	NOUN
ftr-329	423	98	-	-	PUNCT
ftr-329	423	99	motivated	motivate	VERB
ftr-329	423	100	behavior	behavior	NOUN
ftr-329	423	101	that	that	PRON
ftr-329	423	102	results	result	VERB
ftr-329	423	103	from	from	ADP
ftr-329	423	104	the	the	DET
ftr-329	423	105	chosen	choose	VERB
ftr-329	423	106	neutrality	neutrality	NOUN
ftr-329	423	107	regime	regime	NOUN
ftr-329	423	108	fails	fail	VERB
ftr-329	423	109	to	to	PART
ftr-329	423	110	preserve	preserve	VERB
ftr-329	423	111	the	the	DET
ftr-329	423	112	relevant	relevant	ADJ
ftr-329	423	113	rate	rate	NOUN
ftr-329	423	114	of	of	ADP
ftr-329	423	115	non	non	ADJ
ftr-329	423	116	-	-	ADJ
ftr-329	423	117	tax	tax	NOUN
ftr-329	423	118	-	-	PUNCT
ftr-329	423	119	affected	affect	VERB
ftr-329	423	120	return	return	NOUN
ftr-329	423	121	(	(	PUNCT
ftr-329	423	122	pre	pre	ADJ
ftr-329	423	123	-	-	ADJ
ftr-329	423	124	tax	tax	NOUN
ftr-329	423	125	or	or	CCONJ
ftr-329	423	126	aftertax	aftertax	ADJ
ftr-329	423	127	)	)	PUNCT
ftr-329	423	128	over	over	ADP
ftr-329	423	129	all	all	DET
ftr-329	423	130	affected	affected	ADJ
ftr-329	423	131	jurisdictions	jurisdiction	NOUN
ftr-329	423	132	.	.	PUNCT
ftr-329	424	1	as	as	SCONJ
ftr-329	424	2	capital	capital	NOUN
ftr-329	424	3	flows	flow	NOUN
ftr-329	424	4	respond	respond	VERB
ftr-329	424	5	to	to	ADP
ftr-329	424	6	the	the	DET
ftr-329	424	7	tax	tax	NOUN
ftr-329	424	8	incentives	incentive	NOUN
ftr-329	424	9	created	create	VERB
ftr-329	424	10	under	under	ADP
ftr-329	424	11	the	the	DET
ftr-329	424	12	rules	rule	NOUN
ftr-329	424	13	for	for	ADP
ftr-329	424	14	cross	cross	ADJ
ftr-329	424	15	-	-	ADJ
ftr-329	424	16	border	border	ADJ
ftr-329	424	17	transactions	transaction	NOUN
ftr-329	424	18	,	,	PUNCT
ftr-329	424	19	both	both	DET
ftr-329	424	20	tax	tax	NOUN
ftr-329	424	21	revenues	revenue	NOUN
ftr-329	424	22	and	and	CCONJ
ftr-329	424	23	the	the	DET
ftr-329	424	24	burdens	burden	NOUN
ftr-329	424	25	that	that	SCONJ
ftr-329	424	26	tax	tax	NOUN
ftr-329	424	27	revenues	revenue	NOUN
ftr-329	424	28	pay	pay	VERB
ftr-329	424	29	for	for	ADP
ftr-329	424	30	are	be	AUX
ftr-329	424	31	reallocated	reallocate	VERB
ftr-329	424	32	between	between	ADP
ftr-329	424	33	home	home	NOUN
ftr-329	424	34	and	and	CCONJ
ftr-329	424	35	host	host	NOUN
ftr-329	424	36	jurisdictions	jurisdiction	NOUN
ftr-329	424	37	.	.	PUNCT
ftr-329	425	1	over	over	ADP
ftr-329	425	2	the	the	DET
ftr-329	425	3	long	long	ADJ
ftr-329	425	4	term	term	NOUN
ftr-329	425	5	,	,	PUNCT
ftr-329	425	6	the	the	DET
ftr-329	425	7	correspondence	correspondence	NOUN
ftr-329	425	8	in	in	ADP
ftr-329	425	9	each	each	DET
ftr-329	425	10	jurisdiction	jurisdiction	NOUN
ftr-329	425	11	between	between	ADP
ftr-329	425	12	levels	level	NOUN
ftr-329	425	13	of	of	ADP
ftr-329	425	14	tax	tax	NOUN
ftr-329	425	15	-	-	PUNCT
ftr-329	425	16	financed	finance	VERB
ftr-329	425	17	amenities	amenity	NOUN
ftr-329	425	18	and	and	CCONJ
ftr-329	425	19	the	the	DET
ftr-329	425	20	burdens	burden	NOUN
ftr-329	425	21	on	on	ADP
ftr-329	425	22	resources	resource	NOUN
ftr-329	425	23	and	and	CCONJ
ftr-329	425	24	infrastructure	infrastructure	NOUN
ftr-329	425	25	that	that	PRON
ftr-329	425	26	the	the	DET
ftr-329	425	27	amenities	amenity	NOUN
ftr-329	425	28	pay	pay	VERB
ftr-329	425	29	for	for	ADP
ftr-329	425	30	diverges	diverge	NOUN
ftr-329	425	31	as	as	ADV
ftr-329	425	32	well	well	ADV
ftr-329	425	33	,	,	PUNCT
ftr-329	425	34	causing	cause	VERB
ftr-329	425	35	real	real	ADJ
ftr-329	425	36	rates	rate	NOUN
ftr-329	425	37	of	of	ADP
ftr-329	425	38	return	return	NOUN
ftr-329	425	39	to	to	PART
ftr-329	425	40	move	move	VERB
ftr-329	425	41	,	,	PUNCT
ftr-329	425	42	often	often	ADV
ftr-329	425	43	in	in	ADP
ftr-329	425	44	opposite	opposite	ADJ
ftr-329	425	45	directions	direction	NOUN
ftr-329	425	46	,	,	PUNCT
ftr-329	425	47	in	in	ADP
ftr-329	425	48	home	home	NOUN
ftr-329	425	49	and	and	CCONJ
ftr-329	425	50	host	host	NOUN
ftr-329	425	51	jurisdictions	jurisdiction	NOUN
ftr-329	425	52	.	.	PUNCT
ftr-329	426	1	any	any	DET
ftr-329	426	2	benchmark	benchmark	NOUN
ftr-329	426	3	defined	define	VERB
ftr-329	426	4	with	with	ADP
ftr-329	426	5	reference	reference	NOUN
ftr-329	426	6	to	to	ADP
ftr-329	426	7	the	the	DET
ftr-329	426	8	preservation	preservation	NOUN
ftr-329	426	9	of	of	ADP
ftr-329	426	10	a	a	DET
ftr-329	426	11	rate	rate	NOUN
ftr-329	426	12	of	of	ADP
ftr-329	426	13	return	return	NOUN
ftr-329	426	14	therefore	therefore	ADV
ftr-329	426	15	is	be	AUX
ftr-329	426	16	not	not	PART
ftr-329	426	17	met	meet	VERB
ftr-329	426	18	and	and	CCONJ
ftr-329	426	19	neutrality	neutrality	NOUN
ftr-329	426	20	is	be	AUX
ftr-329	426	21	not	not	PART
ftr-329	426	22	preserved	preserve	VERB
ftr-329	426	23	.	.	PUNCT
ftr-329	427	1	this	this	DET
ftr-329	427	2	result	result	NOUN
ftr-329	427	3	implies	imply	VERB
ftr-329	427	4	that	that	SCONJ
ftr-329	427	5	under	under	ADP
ftr-329	427	6	standard	standard	ADJ
ftr-329	427	7	approaches	approach	NOUN
ftr-329	427	8	,	,	PUNCT
ftr-329	427	9	the	the	DET
ftr-329	427	10	non	non	ADJ
ftr-329	427	11	-	-	ADJ
ftr-329	427	12	double	double	ADJ
ftr-329	427	13	-	-	PUNCT
ftr-329	427	14	tax	tax	NOUN
ftr-329	427	15	-	-	PUNCT
ftr-329	427	16	affected	affect	VERB
ftr-329	427	17	world	world	NOUN
ftr-329	427	18	can	can	AUX
ftr-329	427	19	not	not	PART
ftr-329	427	20	be	be	AUX
ftr-329	427	21	specified	specify	VERB
ftr-329	427	22	for	for	ADP
ftr-329	427	23	any	any	DET
ftr-329	427	24	system	system	NOUN
ftr-329	427	25	of	of	ADP
ftr-329	427	26	independent	independent	ADJ
ftr-329	427	27	jurisdictions	jurisdiction	NOUN
ftr-329	427	28	in	in	ADP
ftr-329	427	29	which	which	PRON
ftr-329	427	30	tax	tax	NOUN
ftr-329	427	31	rules	rule	NOUN
ftr-329	427	32	create	create	VERB
ftr-329	427	33	incentives	incentive	NOUN
ftr-329	427	34	that	that	PRON
ftr-329	427	35	cause	cause	VERB
ftr-329	427	36	tax	tax	NOUN
ftr-329	427	37	revenues	revenue	NOUN
ftr-329	427	38	or	or	CCONJ
ftr-329	427	39	the	the	DET
ftr-329	427	40	burdens	burden	NOUN
ftr-329	427	41	they	they	PRON
ftr-329	427	42	pay	pay	VERB
ftr-329	427	43	for	for	ADP
ftr-329	427	44	to	to	PART
ftr-329	427	45	be	be	AUX
ftr-329	427	46	redirected	redirect	VERB
ftr-329	427	47	from	from	ADP
ftr-329	427	48	one	one	NUM
ftr-329	427	49	jurisdiction	jurisdiction	NOUN
ftr-329	427	50	to	to	ADP
ftr-329	427	51	another	another	PRON
ftr-329	427	52	.	.	PUNCT
ftr-329	428	1	the	the	DET
ftr-329	428	2	following	follow	VERB
ftr-329	428	3	discussion	discussion	NOUN
ftr-329	428	4	develops	develop	VERB
ftr-329	428	5	these	these	DET
ftr-329	428	6	ideas	idea	NOUN
ftr-329	428	7	by	by	ADP
ftr-329	428	8	examining	examine	VERB
ftr-329	428	9	three	three	NUM
ftr-329	428	10	possible	possible	ADJ
ftr-329	428	11	non	non	ADJ
ftr-329	428	12	-	-	ADJ
ftr-329	428	13	double	double	ADJ
ftr-329	428	14	-	-	PUNCT
ftr-329	428	15	tax	tax	NOUN
ftr-329	428	16	-	-	PUNCT
ftr-329	428	17	affected	affect	VERB
ftr-329	428	18	starting	starting	NOUN
ftr-329	428	19	points	point	NOUN
ftr-329	428	20	and	and	CCONJ
ftr-329	428	21	evolutions	evolution	NOUN
ftr-329	428	22	to	to	ADP
ftr-329	428	23	the	the	DET
ftr-329	428	24	realworld	realworld	PROPN
ftr-329	428	25	case	case	NOUN
ftr-329	428	26	:	:	PUNCT
ftr-329	428	27	a	a	DET
ftr-329	428	28	tax	tax	NOUN
ftr-329	428	29	-	-	PUNCT
ftr-329	428	30	free	free	ADJ
ftr-329	428	31	world	world	NOUN
ftr-329	428	32	to	to	PART
ftr-329	428	33	which	which	PRON
ftr-329	428	34	taxes	taxis	NOUN
ftr-329	428	35	are	be	AUX
ftr-329	428	36	added	add	VERB
ftr-329	428	37	on	on	ADP
ftr-329	428	38	;	;	PUNCT
ftr-329	428	39	a	a	DET
ftr-329	428	40	world	world	NOUN
ftr-329	428	41	of	of	ADP
ftr-329	428	42	open	open	ADJ
ftr-329	428	43	economies	economy	NOUN
ftr-329	428	44	,	,	PUNCT
ftr-329	428	45	each	each	PRON
ftr-329	428	46	of	of	ADP
ftr-329	428	47	which	which	PRON
ftr-329	428	48	initially	initially	ADV
ftr-329	428	49	has	have	VERB
ftr-329	428	50	the	the	DET
ftr-329	428	51	same	same	ADJ
ftr-329	428	52	tax	tax	NOUN
ftr-329	428	53	rate	rate	NOUN
ftr-329	428	54	and	and	CCONJ
ftr-329	428	55	in	in	ADP
ftr-329	428	56	which	which	PRON
ftr-329	428	57	rates	rate	NOUN
ftr-329	428	58	are	be	AUX
ftr-329	428	59	then	then	ADV
ftr-329	428	60	made	make	VERB
ftr-329	428	61	to	to	PART
ftr-329	428	62	differ	differ	VERB
ftr-329	428	63	across	across	ADP
ftr-329	428	64	jurisdictions	jurisdiction	NOUN
ftr-329	428	65	;	;	PUNCT
ftr-329	428	66	and	and	CCONJ
ftr-329	428	67	a	a	DET
ftr-329	428	68	world	world	NOUN
ftr-329	428	69	of	of	ADP
ftr-329	428	70	single	single	ADJ
ftr-329	428	71	-	-	PUNCT
ftr-329	428	72	taxed	tax	VERB
ftr-329	428	73	,	,	PUNCT
ftr-329	428	74	closed	close	VERB
ftr-329	428	75	economies	economy	NOUN
ftr-329	428	76	that	that	PRON
ftr-329	428	77	become	become	VERB
ftr-329	428	78	open	open	ADJ
ftr-329	428	79	economies	economy	NOUN
ftr-329	428	80	.	.	PUNCT
ftr-329	429	1	it	it	PRON
ftr-329	429	2	will	will	AUX
ftr-329	429	3	be	be	AUX
ftr-329	429	4	seen	see	VERB
ftr-329	429	5	that	that	SCONJ
ftr-329	429	6	only	only	ADV
ftr-329	429	7	the	the	DET
ftr-329	429	8	last	last	NOUN
ftr-329	429	9	of	of	ADP
ftr-329	429	10	the	the	DET
ftr-329	429	11	starting	starting	NOUN
ftr-329	429	12	points	point	NOUN
ftr-329	429	13	actually	actually	ADV
ftr-329	429	14	states	state	VERB
ftr-329	429	15	the	the	DET
ftr-329	429	16	problem	problem	NOUN
ftr-329	429	17	in	in	ADP
ftr-329	429	18	a	a	DET
ftr-329	429	19	coherent	coherent	ADJ
ftr-329	429	20	way	way	NOUN
ftr-329	429	21	.	.	PUNCT
ftr-329	430	1	but	but	CCONJ
ftr-329	430	2	that	that	DET
ftr-329	430	3	way	way	NOUN
ftr-329	430	4	of	of	ADP
ftr-329	430	5	formulating	formulate	VERB
ftr-329	430	6	the	the	DET
ftr-329	430	7	problem	problem	NOUN
ftr-329	430	8	demonstrates	demonstrate	VERB
ftr-329	430	9	both	both	PRON
ftr-329	430	10	that	that	SCONJ
ftr-329	430	11	“	"	PUNCT
ftr-329	430	12	neutrality	neutrality	NOUN
ftr-329	430	13	”	"	PUNCT
ftr-329	430	14	is	be	AUX
ftr-329	430	15	88	88	NUM
ftr-329	430	16	.	.	PUNCT
ftr-329	431	1	technically	technically	ADV
ftr-329	431	2	,	,	PUNCT
ftr-329	431	3	it	it	PRON
ftr-329	431	4	would	would	AUX
ftr-329	431	5	be	be	AUX
ftr-329	431	6	more	more	ADV
ftr-329	431	7	accurate	accurate	ADJ
ftr-329	431	8	to	to	PART
ftr-329	431	9	refer	refer	VERB
ftr-329	431	10	to	to	ADP
ftr-329	431	11	the	the	DET
ftr-329	431	12	analog	analog	NOUN
ftr-329	431	13	of	of	ADP
ftr-329	431	14	the	the	DET
ftr-329	431	15	nontax	nontax	ADV
ftr-329	431	16	-	-	PUNCT
ftr-329	431	17	affected	affect	VERB
ftr-329	431	18	world	world	NOUN
ftr-329	431	19	as	as	ADP
ftr-329	431	20	the	the	DET
ftr-329	431	21	“	"	PUNCT
ftr-329	431	22	single	single	ADJ
ftr-329	431	23	-	-	PUNCT
ftr-329	431	24	tax	tax	NOUN
ftr-329	431	25	-	-	PUNCT
ftr-329	431	26	affected	affect	VERB
ftr-329	431	27	world	world	NOUN
ftr-329	431	28	,	,	PUNCT
ftr-329	431	29	”	"	PUNCT
ftr-329	431	30	since	since	SCONJ
ftr-329	431	31	double	double	ADJ
ftr-329	431	32	non	non	NOUN
ftr-329	431	33	-	-	NOUN
ftr-329	431	34	taxation	taxation	NOUN
ftr-329	431	35	creates	create	VERB
ftr-329	431	36	problems	problem	NOUN
ftr-329	431	37	analogous	analogous	ADJ
ftr-329	431	38	to	to	ADP
ftr-329	431	39	those	those	PRON
ftr-329	431	40	of	of	ADP
ftr-329	431	41	double	double	ADJ
ftr-329	431	42	taxation	taxation	NOUN
ftr-329	431	43	.	.	PUNCT
ftr-329	432	1	as	as	SCONJ
ftr-329	432	2	it	it	PRON
ftr-329	432	3	is	be	AUX
ftr-329	432	4	commonly	commonly	ADV
ftr-329	432	5	framed	frame	VERB
ftr-329	432	6	,	,	PUNCT
ftr-329	432	7	however	however	ADV
ftr-329	432	8	,	,	PUNCT
ftr-329	432	9	the	the	DET
ftr-329	432	10	problem	problem	NOUN
ftr-329	432	11	is	be	AUX
ftr-329	432	12	one	one	NUM
ftr-329	432	13	of	of	ADP
ftr-329	432	14	double	double	ADJ
ftr-329	432	15	taxation	taxation	NOUN
ftr-329	432	16	arising	arise	VERB
ftr-329	432	17	from	from	ADP
ftr-329	432	18	the	the	DET
ftr-329	432	19	joint	joint	ADJ
ftr-329	432	20	rights	right	NOUN
ftr-329	432	21	of	of	ADP
ftr-329	432	22	source	source	NOUN
ftr-329	432	23	and	and	CCONJ
ftr-329	432	24	residence	residence	NOUN
ftr-329	432	25	to	to	ADP
ftr-329	432	26	tax	tax	NOUN
ftr-329	432	27	;	;	PUNCT
ftr-329	432	28	double	double	ADJ
ftr-329	432	29	non	non	NOUN
ftr-329	432	30	-	-	NOUN
ftr-329	432	31	taxation	taxation	NOUN
ftr-329	432	32	generally	generally	ADV
ftr-329	432	33	arises	arise	VERB
ftr-329	432	34	because	because	SCONJ
ftr-329	432	35	of	of	ADP
ftr-329	432	36	tax	tax	NOUN
ftr-329	432	37	base	base	NOUN
ftr-329	432	38	inconsistencies	inconsistency	NOUN
ftr-329	432	39	or	or	CCONJ
ftr-329	432	40	strategic	strategic	ADJ
ftr-329	432	41	efforts	effort	NOUN
ftr-329	432	42	to	to	PART
ftr-329	432	43	avoid	avoid	VERB
ftr-329	432	44	tax	tax	NOUN
ftr-329	432	45	,	,	PUNCT
ftr-329	432	46	both	both	DET
ftr-329	432	47	topics	topic	NOUN
ftr-329	432	48	that	that	PRON
ftr-329	432	49	fall	fall	VERB
ftr-329	432	50	outside	outside	ADP
ftr-329	432	51	the	the	DET
ftr-329	432	52	scope	scope	NOUN
ftr-329	432	53	of	of	ADP
ftr-329	432	54	the	the	DET
ftr-329	432	55	present	present	ADJ
ftr-329	432	56	discussion	discussion	NOUN
ftr-329	432	57	.	.	PUNCT
ftr-329	433	1	89	89	NUM
ftr-329	433	2	.	.	PUNCT
ftr-329	434	1	thus	thus	ADV
ftr-329	434	2	,	,	PUNCT
ftr-329	434	3	tax	tax	NOUN
ftr-329	434	4	treaties	treaty	NOUN
ftr-329	434	5	typically	typically	ADV
ftr-329	434	6	describe	describe	VERB
ftr-329	434	7	the	the	DET
ftr-329	434	8	elimination	elimination	NOUN
ftr-329	434	9	of	of	ADP
ftr-329	434	10	double	double	ADJ
ftr-329	434	11	taxation	taxation	NOUN
ftr-329	434	12	as	as	ADP
ftr-329	434	13	the	the	DET
ftr-329	434	14	central	central	ADJ
ftr-329	434	15	objective	objective	NOUN
ftr-329	434	16	of	of	ADP
ftr-329	434	17	the	the	DET
ftr-329	434	18	treaty	treaty	NOUN
ftr-329	434	19	.	.	PUNCT
ftr-329	435	1	see	see	VERB
ftr-329	435	2	,	,	PUNCT
ftr-329	435	3	e.g.	e.g.	ADV
ftr-329	435	4	,	,	PUNCT
ftr-329	435	5	united	united	PROPN
ftr-329	435	6	nations	nations	PROPN
ftr-329	435	7	model	model	PROPN
ftr-329	435	8	double	double	PROPN
ftr-329	435	9	taxation	taxation	NOUN
ftr-329	435	10	convention	convention	NOUN
ftr-329	435	11	between	between	ADP
ftr-329	435	12	developed	developed	ADJ
ftr-329	435	13	and	and	CCONJ
ftr-329	435	14	developing	develop	VERB
ftr-329	435	15	countries	country	NOUN
ftr-329	435	16	,	,	PUNCT
ftr-329	435	17	introduction	introduction	NOUN
ftr-329	435	18	,	,	PUNCT
ftr-329	435	19	¶	¶	NOUN
ftr-329	435	20	a.2	a.2	SYM
ftr-329	435	21	,	,	PUNCT
ftr-329	435	22	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	X
ftr-329	435	23	(	(	PUNCT
ftr-329	435	24	“	"	PUNCT
ftr-329	435	25	broadly	broadly	ADV
ftr-329	435	26	,	,	PUNCT
ftr-329	435	27	the	the	DET
ftr-329	435	28	general	general	ADJ
ftr-329	435	29	objectives	objective	NOUN
ftr-329	435	30	of	of	ADP
ftr-329	435	31	bilateral	bilateral	ADJ
ftr-329	435	32	tax	tax	NOUN
ftr-329	435	33	conventions	convention	NOUN
ftr-329	435	34	may	may	AUX
ftr-329	435	35	today	today	NOUN
ftr-329	435	36	be	be	AUX
ftr-329	435	37	seen	see	VERB
ftr-329	435	38	to	to	PART
ftr-329	435	39	include	include	VERB
ftr-329	435	40	the	the	DET
ftr-329	435	41	full	full	ADJ
ftr-329	435	42	protection	protection	NOUN
ftr-329	435	43	of	of	ADP
ftr-329	435	44	taxpayers	taxpayer	NOUN
ftr-329	435	45	against	against	ADP
ftr-329	435	46	double	double	ADJ
ftr-329	435	47	taxation	taxation	NOUN
ftr-329	435	48	(	(	PUNCT
ftr-329	435	49	whether	whether	SCONJ
ftr-329	435	50	direct	direct	ADJ
ftr-329	435	51	or	or	CCONJ
ftr-329	435	52	indirect	indirect	ADJ
ftr-329	435	53	)	)	PUNCT
ftr-329	435	54	.	.	PUNCT
ftr-329	435	55	.	.	PUNCT
ftr-329	435	56	.	.	PUNCT
ftr-329	435	57	.	.	PUNCT
ftr-329	435	58	”	"	PUNCT
ftr-329	435	59	)	)	PUNCT
ftr-329	435	60	.	.	PUNCT
ftr-329	436	1	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	X
ftr-329	436	2	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	PRON
ftr-329	436	3	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	4	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	5	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	6	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	7	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	8	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	9	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	10	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	11	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	12	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	13	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	14	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	15	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	16	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	17	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	18	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	19	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	20	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	NOUN
ftr-329	436	21	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	http://unpan1.un.org/intradoc/groups/public/documents/un/unpan002084.pdf	PROPN
ftr-329	436	22	82	82	NUM
ftr-329	436	23	florida	florida	PROPN
ftr-329	436	24	tax	tax	NOUN
ftr-329	436	25	review	review	NOUN
ftr-329	436	26	[	[	X
ftr-329	436	27	vol	vol	NOUN
ftr-329	436	28	.	.	PUNCT
ftr-329	436	29	12:2	12:2	NUM
ftr-329	436	30	violated	violate	VERB
ftr-329	436	31	as	as	ADV
ftr-329	436	32	soon	soon	ADV
ftr-329	436	33	as	as	SCONJ
ftr-329	436	34	cross	cross	ADJ
ftr-329	436	35	-	-	ADJ
ftr-329	436	36	border	border	ADJ
ftr-329	436	37	trade	trade	NOUN
ftr-329	436	38	is	be	AUX
ftr-329	436	39	introduced	introduce	VERB
ftr-329	436	40	,	,	PUNCT
ftr-329	436	41	and	and	CCONJ
ftr-329	436	42	that	that	SCONJ
ftr-329	436	43	over	over	ADP
ftr-329	436	44	the	the	DET
ftr-329	436	45	long	long	ADJ
ftr-329	436	46	term	term	NOUN
ftr-329	436	47	the	the	DET
ftr-329	436	48	resulting	result	VERB
ftr-329	436	49	tax	tax	NOUN
ftr-329	436	50	-	-	PUNCT
ftr-329	436	51	motivated	motivate	VERB
ftr-329	436	52	decisions	decision	NOUN
ftr-329	436	53	are	be	AUX
ftr-329	436	54	as	as	ADV
ftr-329	436	55	likely	likely	ADJ
ftr-329	436	56	to	to	PART
ftr-329	436	57	improve	improve	VERB
ftr-329	436	58	overall	overall	ADJ
ftr-329	436	59	productivity	productivity	NOUN
ftr-329	436	60	as	as	SCONJ
ftr-329	436	61	to	to	PART
ftr-329	436	62	harm	harm	VERB
ftr-329	436	63	it	it	PRON
ftr-329	436	64	.	.	PUNCT
ftr-329	437	1	1	1	X
ftr-329	437	2	.	.	X
ftr-329	437	3	first	first	ADJ
ftr-329	437	4	possible	possible	ADJ
ftr-329	437	5	approach	approach	NOUN
ftr-329	437	6	:	:	PUNCT
ftr-329	437	7	from	from	ADP
ftr-329	437	8	non	non	ADJ
ftr-329	437	9	-	-	NOUN
ftr-329	437	10	tax	tax	NOUN
ftr-329	437	11	to	to	ADP
ftr-329	437	12	single	single	ADJ
ftr-329	437	13	-	-	PUNCT
ftr-329	437	14	tax	tax	NOUN
ftr-329	437	15	world	world	NOUN
ftr-329	437	16	the	the	DET
ftr-329	437	17	first	first	ADJ
ftr-329	437	18	approach	approach	NOUN
ftr-329	437	19	posits	posit	NOUN
ftr-329	437	20	as	as	ADP
ftr-329	437	21	a	a	DET
ftr-329	437	22	baseline	baseline	NOUN
ftr-329	437	23	a	a	DET
ftr-329	437	24	tax	tax	NOUN
ftr-329	437	25	-	-	PUNCT
ftr-329	437	26	free	free	ADJ
ftr-329	437	27	world	world	NOUN
ftr-329	437	28	and	and	CCONJ
ftr-329	437	29	an	an	DET
ftr-329	437	30	associated	associated	ADJ
ftr-329	437	31	tax	tax	NOUN
ftr-329	437	32	-	-	PUNCT
ftr-329	437	33	free	free	ADJ
ftr-329	437	34	rate	rate	NOUN
ftr-329	437	35	of	of	ADP
ftr-329	437	36	return	return	NOUN
ftr-329	437	37	to	to	ADP
ftr-329	437	38	capital.90	capital.90	NOUN
ftr-329	437	39	in	in	ADP
ftr-329	437	40	this	this	DET
ftr-329	437	41	setting	setting	NOUN
ftr-329	437	42	,	,	PUNCT
ftr-329	437	43	the	the	DET
ftr-329	437	44	question	question	NOUN
ftr-329	437	45	becomes	become	VERB
ftr-329	437	46	what	what	PRON
ftr-329	437	47	happens	happen	VERB
ftr-329	437	48	to	to	ADP
ftr-329	437	49	rates	rate	NOUN
ftr-329	437	50	of	of	ADP
ftr-329	437	51	return	return	NOUN
ftr-329	437	52	and	and	CCONJ
ftr-329	437	53	capital	capital	NOUN
ftr-329	437	54	allocations	allocation	NOUN
ftr-329	437	55	when	when	SCONJ
ftr-329	437	56	different	different	ADJ
ftr-329	437	57	jurisdictions	jurisdiction	NOUN
ftr-329	437	58	impose	impose	VERB
ftr-329	437	59	different	different	ADJ
ftr-329	437	60	rates	rate	NOUN
ftr-329	437	61	of	of	ADP
ftr-329	437	62	tax	tax	NOUN
ftr-329	437	63	and	and	CCONJ
ftr-329	437	64	adopt	adopt	VERB
ftr-329	437	65	different	different	ADJ
ftr-329	437	66	methods	method	NOUN
ftr-329	437	67	of	of	ADP
ftr-329	437	68	double	double	ADJ
ftr-329	437	69	-	-	PUNCT
ftr-329	437	70	tax	tax	NOUN
ftr-329	437	71	relief	relief	NOUN
ftr-329	437	72	.	.	PUNCT
ftr-329	438	1	for	for	ADP
ftr-329	438	2	the	the	DET
ftr-329	438	3	reasons	reason	NOUN
ftr-329	438	4	stated	state	VERB
ftr-329	438	5	above	above	ADV
ftr-329	438	6	,	,	PUNCT
ftr-329	438	7	it	it	PRON
ftr-329	438	8	is	be	AUX
ftr-329	438	9	difficult	difficult	ADJ
ftr-329	438	10	to	to	PART
ftr-329	438	11	motivate	motivate	VERB
ftr-329	438	12	this	this	DET
ftr-329	438	13	approach	approach	NOUN
ftr-329	438	14	.	.	PUNCT
ftr-329	439	1	because	because	SCONJ
ftr-329	439	2	taxes	taxis	NOUN
ftr-329	439	3	are	be	AUX
ftr-329	439	4	necessary	necessary	ADJ
ftr-329	439	5	to	to	PART
ftr-329	439	6	finance	finance	VERB
ftr-329	439	7	various	various	ADJ
ftr-329	439	8	goods	good	NOUN
ftr-329	439	9	needed	need	VERB
ftr-329	439	10	for	for	ADP
ftr-329	439	11	wellfunctioning	wellfunctione	VERB
ftr-329	439	12	markets	market	NOUN
ftr-329	439	13	to	to	PART
ftr-329	439	14	exist	exist	VERB
ftr-329	439	15	,	,	PUNCT
ftr-329	439	16	a	a	DET
ftr-329	439	17	genuinely	genuinely	ADV
ftr-329	439	18	tax	tax	NOUN
ftr-329	439	19	-	-	PUNCT
ftr-329	439	20	free	free	ADJ
ftr-329	439	21	world	world	NOUN
ftr-329	439	22	would	would	AUX
ftr-329	439	23	be	be	AUX
ftr-329	439	24	one	one	NUM
ftr-329	439	25	that	that	PRON
ftr-329	439	26	lacked	lack	VERB
ftr-329	439	27	the	the	DET
ftr-329	439	28	features	feature	NOUN
ftr-329	439	29	of	of	ADP
ftr-329	439	30	a	a	DET
ftr-329	439	31	market	market	NOUN
ftr-329	439	32	economy	economy	NOUN
ftr-329	439	33	;	;	PUNCT
ftr-329	439	34	it	it	PRON
ftr-329	439	35	would	would	AUX
ftr-329	439	36	be	be	AUX
ftr-329	439	37	one	one	NUM
ftr-329	439	38	of	of	ADP
ftr-329	439	39	rudimentary	rudimentary	ADJ
ftr-329	439	40	trade	trade	NOUN
ftr-329	439	41	.	.	PUNCT
ftr-329	440	1	as	as	ADP
ftr-329	440	2	the	the	DET
ftr-329	440	3	preceding	precede	VERB
ftr-329	440	4	subpart	subpart	NOUN
ftr-329	440	5	explained	explain	VERB
ftr-329	440	6	,	,	PUNCT
ftr-329	440	7	this	this	DET
ftr-329	440	8	problem	problem	NOUN
ftr-329	440	9	arises	arise	VERB
ftr-329	440	10	in	in	ADP
ftr-329	440	11	the	the	DET
ftr-329	440	12	closedeconomy	closedeconomy	NOUN
ftr-329	440	13	setting	set	VERB
ftr-329	440	14	as	as	ADV
ftr-329	440	15	well	well	ADV
ftr-329	440	16	,	,	PUNCT
ftr-329	440	17	but	but	CCONJ
ftr-329	440	18	it	it	PRON
ftr-329	440	19	can	can	AUX
ftr-329	440	20	be	be	AUX
ftr-329	440	21	addressed	address	VERB
ftr-329	440	22	by	by	ADP
ftr-329	440	23	substituting	substitute	VERB
ftr-329	440	24	the	the	DET
ftr-329	440	25	concept	concept	NOUN
ftr-329	440	26	of	of	ADP
ftr-329	440	27	the	the	DET
ftr-329	440	28	non	non	ADJ
ftr-329	440	29	-	-	ADJ
ftr-329	440	30	tax	tax	NOUN
ftr-329	440	31	-	-	PUNCT
ftr-329	440	32	affected	affect	VERB
ftr-329	440	33	world	world	NOUN
ftr-329	440	34	for	for	ADP
ftr-329	440	35	the	the	DET
ftr-329	440	36	tax	tax	NOUN
ftr-329	440	37	-	-	PUNCT
ftr-329	440	38	free	free	ADJ
ftr-329	440	39	world	world	NOUN
ftr-329	440	40	.	.	PUNCT
ftr-329	441	1	the	the	DET
ftr-329	441	2	non	non	ADJ
ftr-329	441	3	-	-	ADJ
ftr-329	441	4	tax	tax	NOUN
ftr-329	441	5	-	-	PUNCT
ftr-329	441	6	affected	affect	VERB
ftr-329	441	7	world	world	NOUN
ftr-329	441	8	is	be	AUX
ftr-329	441	9	operationalized	operationalize	VERB
ftr-329	441	10	(	(	PUNCT
ftr-329	441	11	ideally	ideally	ADV
ftr-329	441	12	)	)	PUNCT
ftr-329	441	13	through	through	ADP
ftr-329	441	14	lump	lump	NOUN
ftr-329	441	15	-	-	PUNCT
ftr-329	441	16	sum	sum	NOUN
ftr-329	441	17	taxation	taxation	NOUN
ftr-329	441	18	.	.	PUNCT
ftr-329	442	1	however	however	ADV
ftr-329	442	2	,	,	PUNCT
ftr-329	442	3	the	the	DET
ftr-329	442	4	concept	concept	NOUN
ftr-329	442	5	of	of	ADP
ftr-329	442	6	the	the	DET
ftr-329	442	7	non	non	ADJ
ftr-329	442	8	-	-	ADJ
ftr-329	442	9	tax	tax	NOUN
ftr-329	442	10	-	-	PUNCT
ftr-329	442	11	affected	affect	VERB
ftr-329	442	12	world	world	NOUN
ftr-329	442	13	requires	require	VERB
ftr-329	442	14	an	an	DET
ftr-329	442	15	exogenously	exogenously	ADV
ftr-329	442	16	specified	specify	VERB
ftr-329	442	17	decision	decision	NOUN
ftr-329	442	18	about	about	ADP
ftr-329	442	19	the	the	DET
ftr-329	442	20	amount	amount	NOUN
ftr-329	442	21	of	of	ADP
ftr-329	442	22	tax	tax	NOUN
ftr-329	442	23	revenue	revenue	NOUN
ftr-329	442	24	to	to	PART
ftr-329	442	25	be	be	AUX
ftr-329	442	26	raised	raise	VERB
ftr-329	442	27	,	,	PUNCT
ftr-329	442	28	since	since	SCONJ
ftr-329	442	29	this	this	DET
ftr-329	442	30	target	target	NOUN
ftr-329	442	31	,	,	PUNCT
ftr-329	442	32	together	together	ADV
ftr-329	442	33	with	with	ADP
ftr-329	442	34	other	other	ADJ
ftr-329	442	35	factors	factor	NOUN
ftr-329	442	36	,	,	PUNCT
ftr-329	442	37	determines	determine	VERB
ftr-329	442	38	the	the	DET
ftr-329	442	39	“	"	PUNCT
ftr-329	442	40	pre	pre	ADJ
ftr-329	442	41	-	-	ADJ
ftr-329	442	42	tax	tax	ADJ
ftr-329	442	43	”	"	PUNCT
ftr-329	442	44	rate	rate	NOUN
ftr-329	442	45	of	of	ADP
ftr-329	442	46	return	return	NOUN
ftr-329	442	47	.	.	PUNCT
ftr-329	443	1	without	without	ADP
ftr-329	443	2	such	such	DET
ftr-329	443	3	a	a	DET
ftr-329	443	4	specification	specification	NOUN
ftr-329	443	5	,	,	PUNCT
ftr-329	443	6	the	the	DET
ftr-329	443	7	non	non	ADJ
ftr-329	443	8	-	-	ADJ
ftr-329	443	9	tax	tax	NOUN
ftr-329	443	10	-	-	PUNCT
ftr-329	443	11	affected	affect	VERB
ftr-329	443	12	world	world	NOUN
ftr-329	443	13	is	be	AUX
ftr-329	443	14	indeterminate	indeterminate	ADJ
ftr-329	443	15	because	because	SCONJ
ftr-329	443	16	different	different	ADJ
ftr-329	443	17	levels	level	NOUN
ftr-329	443	18	of	of	ADP
ftr-329	443	19	exogenously	exogenously	ADV
ftr-329	443	20	given	give	VERB
ftr-329	443	21	funding	funding	NOUN
ftr-329	443	22	(	(	PUNCT
ftr-329	443	23	via	via	ADP
ftr-329	443	24	lump	lump	NOUN
ftr-329	443	25	-	-	PUNCT
ftr-329	443	26	sum	sum	NOUN
ftr-329	443	27	taxation	taxation	NOUN
ftr-329	443	28	)	)	PUNCT
ftr-329	443	29	result	result	NOUN
ftr-329	443	30	in	in	ADP
ftr-329	443	31	different	different	ADJ
ftr-329	443	32	rates	rate	NOUN
ftr-329	443	33	of	of	ADP
ftr-329	443	34	private	private	ADJ
ftr-329	443	35	-	-	PUNCT
ftr-329	443	36	sector	sector	NOUN
ftr-329	443	37	return	return	NOUN
ftr-329	443	38	in	in	ADP
ftr-329	443	39	the	the	DET
ftr-329	443	40	non	non	ADJ
ftr-329	443	41	-	-	ADJ
ftr-329	443	42	tax	tax	NOUN
ftr-329	443	43	-	-	PUNCT
ftr-329	443	44	affected	affect	VERB
ftr-329	443	45	world	world	NOUN
ftr-329	443	46	.	.	PUNCT
ftr-329	444	1	consider	consider	VERB
ftr-329	444	2	,	,	PUNCT
ftr-329	444	3	for	for	ADP
ftr-329	444	4	example	example	NOUN
ftr-329	444	5	,	,	PUNCT
ftr-329	444	6	the	the	DET
ftr-329	444	7	absolute	absolute	ADJ
ftr-329	444	8	productivity	productivity	NOUN
ftr-329	444	9	differences	difference	NOUN
ftr-329	444	10	of	of	ADP
ftr-329	444	11	capital	capital	NOUN
ftr-329	444	12	(	(	PUNCT
ftr-329	444	13	human	human	NOUN
ftr-329	444	14	and	and	CCONJ
ftr-329	444	15	physical	physical	ADJ
ftr-329	444	16	)	)	PUNCT
ftr-329	444	17	in	in	ADP
ftr-329	444	18	algeria	algeria	PROPN
ftr-329	444	19	and	and	CCONJ
ftr-329	444	20	canada	canada	PROPN
ftr-329	444	21	,	,	PUNCT
ftr-329	444	22	two	two	NUM
ftr-329	444	23	countries	country	NOUN
ftr-329	444	24	of	of	ADP
ftr-329	444	25	roughly	roughly	ADV
ftr-329	444	26	equal	equal	ADJ
ftr-329	444	27	population	population	NOUN
ftr-329	444	28	but	but	CCONJ
ftr-329	444	29	dramatically	dramatically	ADV
ftr-329	444	30	different	different	ADJ
ftr-329	444	31	levels	level	NOUN
ftr-329	444	32	of	of	ADP
ftr-329	444	33	development	development	NOUN
ftr-329	444	34	and	and	CCONJ
ftr-329	444	35	histories	history	NOUN
ftr-329	444	36	of	of	ADP
ftr-329	444	37	taxation	taxation	NOUN
ftr-329	444	38	.	.	PUNCT
ftr-329	445	1	taking	take	VERB
ftr-329	445	2	gdp	gdp	NOUN
ftr-329	445	3	per	per	ADP
ftr-329	445	4	capita	capita	NOUN
ftr-329	445	5	as	as	ADP
ftr-329	445	6	a	a	DET
ftr-329	445	7	proxy	proxy	NOUN
ftr-329	445	8	for	for	ADP
ftr-329	445	9	capital	capital	NOUN
ftr-329	445	10	productivity	productivity	NOUN
ftr-329	445	11	,	,	PUNCT
ftr-329	445	12	capital	capital	NOUN
ftr-329	445	13	in	in	ADP
ftr-329	445	14	canada	canada	PROPN
ftr-329	445	15	is	be	AUX
ftr-329	445	16	approximately	approximately	ADV
ftr-329	445	17	550	550	NUM
ftr-329	445	18	percent	percent	NOUN
ftr-329	445	19	more	more	ADV
ftr-329	445	20	productive	productive	ADJ
ftr-329	445	21	than	than	SCONJ
ftr-329	445	22	in	in	ADP
ftr-329	445	23	algeria.91	algeria.91	ADP
ftr-329	445	24	undoubtedly	undoubtedly	ADV
ftr-329	445	25	many	many	ADJ
ftr-329	445	26	factors	factor	NOUN
ftr-329	445	27	contribute	contribute	VERB
ftr-329	445	28	to	to	ADP
ftr-329	445	29	this	this	DET
ftr-329	445	30	difference	difference	NOUN
ftr-329	445	31	,	,	PUNCT
ftr-329	445	32	but	but	CCONJ
ftr-329	445	33	among	among	ADP
ftr-329	445	34	them	they	PRON
ftr-329	445	35	are	be	AUX
ftr-329	445	36	the	the	DET
ftr-329	445	37	relative	relative	ADJ
ftr-329	445	38	differences	difference	NOUN
ftr-329	445	39	in	in	ADP
ftr-329	445	40	transportation	transportation	NOUN
ftr-329	445	41	infrastructure	infrastructure	NOUN
ftr-329	445	42	,	,	PUNCT
ftr-329	445	43	educational	educational	ADJ
ftr-329	445	44	opportunities	opportunity	NOUN
ftr-329	445	45	,	,	PUNCT
ftr-329	445	46	a	a	DET
ftr-329	445	47	well	well	ADV
ftr-329	445	48	-	-	PUNCT
ftr-329	445	49	functioning	function	VERB
ftr-329	445	50	and	and	CCONJ
ftr-329	445	51	reliable	reliable	ADJ
ftr-329	445	52	administrative	administrative	ADJ
ftr-329	445	53	state	state	NOUN
ftr-329	445	54	,	,	PUNCT
ftr-329	445	55	and	and	CCONJ
ftr-329	445	56	other	other	ADJ
ftr-329	445	57	features	feature	NOUN
ftr-329	445	58	of	of	ADP
ftr-329	445	59	industrialization	industrialization	NOUN
ftr-329	445	60	that	that	PRON
ftr-329	445	61	are	be	AUX
ftr-329	445	62	paid	pay	VERB
ftr-329	445	63	for	for	ADP
ftr-329	445	64	over	over	ADP
ftr-329	445	65	a	a	DET
ftr-329	445	66	considerable	considerable	ADJ
ftr-329	445	67	period	period	NOUN
ftr-329	445	68	with	with	ADP
ftr-329	445	69	taxes	taxis	NOUN
ftr-329	445	70	and	and	CCONJ
ftr-329	445	71	that	that	PRON
ftr-329	445	72	contribute	contribute	VERB
ftr-329	445	73	to	to	ADP
ftr-329	445	74	the	the	DET
ftr-329	445	75	capacity	capacity	NOUN
ftr-329	445	76	of	of	ADP
ftr-329	445	77	private	private	ADJ
ftr-329	445	78	parties	party	NOUN
ftr-329	445	79	to	to	PART
ftr-329	445	80	develop	develop	VERB
ftr-329	445	81	and	and	CCONJ
ftr-329	445	82	diversify	diversify	VERB
ftr-329	445	83	human	human	ADJ
ftr-329	445	84	capital	capital	NOUN
ftr-329	445	85	and	and	CCONJ
ftr-329	445	86	native	native	ADJ
ftr-329	445	87	resources	resource	NOUN
ftr-329	445	88	.	.	PUNCT
ftr-329	446	1	not	not	PART
ftr-329	446	2	surprisingly	surprisingly	ADV
ftr-329	446	3	,	,	PUNCT
ftr-329	446	4	the	the	DET
ftr-329	446	5	percentage	percentage	NOUN
ftr-329	446	6	of	of	ADP
ftr-329	446	7	gdp	gdp	NOUN
ftr-329	446	8	that	that	PRON
ftr-329	446	9	historically	historically	ADV
ftr-329	446	10	has	have	AUX
ftr-329	446	11	gone	go	VERB
ftr-329	446	12	to	to	ADP
ftr-329	446	13	taxes	taxis	NOUN
ftr-329	446	14	in	in	ADP
ftr-329	446	15	canada	canada	PROPN
ftr-329	446	16	is	be	AUX
ftr-329	446	17	about	about	ADV
ftr-329	446	18	four	four	NUM
ftr-329	446	19	90	90	NUM
ftr-329	446	20	.	.	PUNCT
ftr-329	447	1	see	see	VERB
ftr-329	447	2	,	,	PUNCT
ftr-329	447	3	e.g.	e.g.	ADV
ftr-329	447	4	,	,	PUNCT
ftr-329	447	5	shaheen	shaheen	PROPN
ftr-329	447	6	,	,	PUNCT
ftr-329	447	7	reconsiderations	reconsideration	NOUN
ftr-329	447	8	,	,	PUNCT
ftr-329	447	9	supra	supra	PROPN
ftr-329	447	10	note	note	PROPN
ftr-329	447	11	14	14	NUM
ftr-329	447	12	,	,	PUNCT
ftr-329	447	13	at	at	ADP
ftr-329	447	14	214–15	214–15	PROPN
ftr-329	447	15	.	.	PUNCT
ftr-329	447	16	91	91	NUM
ftr-329	447	17	.	.	PUNCT
ftr-329	448	1	canada	canada	PROPN
ftr-329	448	2	’s	’s	PART
ftr-329	448	3	gdp	gdp	NOUN
ftr-329	448	4	per	per	ADP
ftr-329	448	5	capita	capita	NOUN
ftr-329	448	6	in	in	ADP
ftr-329	448	7	2010	2010	NUM
ftr-329	448	8	was	be	AUX
ftr-329	448	9	$	$	SYM
ftr-329	448	10	39,057	39,057	NUM
ftr-329	448	11	,	,	PUNCT
ftr-329	448	12	and	and	CCONJ
ftr-329	448	13	algeria	algeria	PROPN
ftr-329	448	14	’s	’s	PART
ftr-329	448	15	was	be	AUX
ftr-329	448	16	$	$	SYM
ftr-329	448	17	6,950	6,950	NUM
ftr-329	448	18	,	,	PUNCT
ftr-329	448	19	in	in	ADP
ftr-329	448	20	each	each	DET
ftr-329	448	21	case	case	NOUN
ftr-329	448	22	based	base	VERB
ftr-329	448	23	on	on	ADP
ftr-329	448	24	purchasing	purchase	VERB
ftr-329	448	25	-	-	PUNCT
ftr-329	448	26	power	power	NOUN
ftr-329	448	27	-	-	PUNCT
ftr-329	448	28	parity	parity	NOUN
ftr-329	448	29	dollars	dollar	NOUN
ftr-329	448	30	.	.	PUNCT
ftr-329	449	1	figures	figure	NOUN
ftr-329	449	2	are	be	AUX
ftr-329	449	3	imf	imf	PROPN
ftr-329	449	4	estimates	estimate	NOUN
ftr-329	449	5	.	.	PUNCT
ftr-329	450	1	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	450	2	.	.	PUNCT
ftr-329	451	1	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	2	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	3	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	4	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	5	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	6	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	7	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	8	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	9	http://tinyurl.com/6e6acpx	http://tinyurl.com/6e6acpx	NOUN
ftr-329	451	10	2012	2012	NUM
ftr-329	451	11	]	]	PUNCT
ftr-329	451	12	tax	tax	NOUN
ftr-329	451	13	neutralities	neutrality	NOUN
ftr-329	451	14	and	and	CCONJ
ftr-329	451	15	tax	tax	NOUN
ftr-329	451	16	amenities	amenity	NOUN
ftr-329	451	17	83	83	NUM
ftr-329	451	18	times	time	NOUN
ftr-329	451	19	greater	great	ADJ
ftr-329	451	20	than	than	ADP
ftr-329	451	21	the	the	DET
ftr-329	451	22	percentage	percentage	NOUN
ftr-329	451	23	in	in	ADP
ftr-329	451	24	algeria	algeria	PROPN
ftr-329	451	25	:	:	PUNCT
ftr-329	451	26	approximately	approximately	ADV
ftr-329	451	27	32.2	32.2	NUM
ftr-329	451	28	percent	percent	NOUN
ftr-329	451	29	as	as	ADP
ftr-329	451	30	compared	compare	VERB
ftr-329	451	31	to	to	ADP
ftr-329	451	32	approximately	approximately	ADV
ftr-329	451	33	8	8	NUM
ftr-329	451	34	percent.92	percent.92	NOUN
ftr-329	451	35	2	2	NUM
ftr-329	451	36	.	.	PUNCT
ftr-329	451	37	second	second	ADJ
ftr-329	451	38	possible	possible	ADJ
ftr-329	451	39	approach	approach	NOUN
ftr-329	451	40	:	:	PUNCT
ftr-329	451	41	from	from	ADP
ftr-329	451	42	single	single	ADJ
ftr-329	451	43	rate	rate	NOUN
ftr-329	451	44	to	to	ADP
ftr-329	451	45	divergent	divergent	ADJ
ftr-329	451	46	rates	rate	NOUN
ftr-329	451	47	a	a	DET
ftr-329	451	48	second	second	ADJ
ftr-329	451	49	approach	approach	NOUN
ftr-329	451	50	would	would	AUX
ftr-329	451	51	begin	begin	VERB
ftr-329	451	52	with	with	ADP
ftr-329	451	53	a	a	DET
ftr-329	451	54	world	world	NOUN
ftr-329	451	55	in	in	ADP
ftr-329	451	56	which	which	PRON
ftr-329	451	57	all	all	DET
ftr-329	451	58	states	state	NOUN
ftr-329	451	59	imposed	impose	VERB
ftr-329	451	60	the	the	DET
ftr-329	451	61	same	same	ADJ
ftr-329	451	62	level	level	NOUN
ftr-329	451	63	of	of	ADP
ftr-329	451	64	tax	tax	NOUN
ftr-329	451	65	and	and	CCONJ
ftr-329	451	66	adopted	adopt	VERB
ftr-329	451	67	some	some	DET
ftr-329	451	68	form	form	NOUN
ftr-329	451	69	of	of	ADP
ftr-329	451	70	double	double	ADJ
ftr-329	451	71	-	-	PUNCT
ftr-329	451	72	tax	tax	NOUN
ftr-329	451	73	relief	relief	NOUN
ftr-329	451	74	,	,	PUNCT
ftr-329	451	75	and	and	CCONJ
ftr-329	451	76	then	then	ADV
ftr-329	451	77	examine	examine	VERB
ftr-329	451	78	the	the	DET
ftr-329	451	79	efficiency	efficiency	NOUN
ftr-329	451	80	consequences	consequence	NOUN
ftr-329	451	81	under	under	ADP
ftr-329	451	82	alternative	alternative	ADJ
ftr-329	451	83	methods	method	NOUN
ftr-329	451	84	of	of	ADP
ftr-329	451	85	double	double	ADJ
ftr-329	451	86	-	-	PUNCT
ftr-329	451	87	tax	tax	NOUN
ftr-329	451	88	relief	relief	NOUN
ftr-329	451	89	,	,	PUNCT
ftr-329	451	90	if	if	SCONJ
ftr-329	451	91	tax	tax	NOUN
ftr-329	451	92	rates	rate	NOUN
ftr-329	451	93	are	be	AUX
ftr-329	451	94	subsequently	subsequently	ADV
ftr-329	451	95	made	make	VERB
ftr-329	451	96	to	to	PART
ftr-329	451	97	diverge	diverge	VERB
ftr-329	451	98	.	.	PUNCT
ftr-329	452	1	since	since	SCONJ
ftr-329	452	2	in	in	ADP
ftr-329	452	3	the	the	DET
ftr-329	452	4	initial	initial	ADJ
ftr-329	452	5	state	state	NOUN
ftr-329	452	6	all	all	DET
ftr-329	452	7	jurisdictions	jurisdiction	NOUN
ftr-329	452	8	impose	impose	VERB
ftr-329	452	9	tax	tax	NOUN
ftr-329	452	10	at	at	ADP
ftr-329	452	11	the	the	DET
ftr-329	452	12	same	same	ADJ
ftr-329	452	13	rate	rate	NOUN
ftr-329	452	14	,	,	PUNCT
ftr-329	452	15	it	it	PRON
ftr-329	452	16	would	would	AUX
ftr-329	452	17	appear	appear	VERB
ftr-329	452	18	that	that	SCONJ
ftr-329	452	19	under	under	ADP
ftr-329	452	20	any	any	DET
ftr-329	452	21	method	method	NOUN
ftr-329	452	22	or	or	CCONJ
ftr-329	452	23	methods	method	NOUN
ftr-329	452	24	of	of	ADP
ftr-329	452	25	double	double	ADJ
ftr-329	452	26	-	-	PUNCT
ftr-329	452	27	tax	tax	NOUN
ftr-329	452	28	relief	relief	NOUN
ftr-329	452	29	,	,	PUNCT
ftr-329	452	30	the	the	DET
ftr-329	452	31	initial	initial	ADJ
ftr-329	452	32	state	state	NOUN
ftr-329	452	33	of	of	ADP
ftr-329	452	34	the	the	DET
ftr-329	452	35	world	world	NOUN
ftr-329	452	36	would	would	AUX
ftr-329	452	37	be	be	AUX
ftr-329	452	38	non	non	ADJ
ftr-329	452	39	-	-	ADJ
ftr-329	452	40	double	double	ADJ
ftr-329	452	41	-	-	PUNCT
ftr-329	452	42	tax	tax	NOUN
ftr-329	452	43	-	-	PUNCT
ftr-329	452	44	distorted	distort	VERB
ftr-329	452	45	.	.	PUNCT
ftr-329	453	1	thus	thus	ADV
ftr-329	453	2	,	,	PUNCT
ftr-329	453	3	the	the	DET
ftr-329	453	4	results	result	NOUN
ftr-329	453	5	under	under	ADP
ftr-329	453	6	worldwide	worldwide	ADJ
ftr-329	453	7	taxation	taxation	NOUN
ftr-329	453	8	with	with	ADP
ftr-329	453	9	an	an	DET
ftr-329	453	10	unlimited	unlimited	ADJ
ftr-329	453	11	ftc	ftc	PROPN
ftr-329	453	12	would	would	AUX
ftr-329	453	13	be	be	AUX
ftr-329	453	14	the	the	DET
ftr-329	453	15	same	same	ADJ
ftr-329	453	16	as	as	ADP
ftr-329	453	17	under	under	ADP
ftr-329	453	18	pure	pure	ADJ
ftr-329	453	19	territorial	territorial	ADJ
ftr-329	453	20	taxation	taxation	NOUN
ftr-329	453	21	.	.	PUNCT
ftr-329	454	1	each	each	DET
ftr-329	454	2	taxpayer	taxpayer	NOUN
ftr-329	454	3	would	would	AUX
ftr-329	454	4	face	face	VERB
ftr-329	454	5	one	one	NUM
ftr-329	454	6	rate	rate	NOUN
ftr-329	454	7	of	of	ADP
ftr-329	454	8	tax	tax	NOUN
ftr-329	454	9	that	that	PRON
ftr-329	454	10	is	be	AUX
ftr-329	454	11	the	the	DET
ftr-329	454	12	same	same	ADJ
ftr-329	454	13	across	across	ADP
ftr-329	454	14	jurisdictions	jurisdiction	NOUN
ftr-329	454	15	,	,	PUNCT
ftr-329	454	16	paid	pay	VERB
ftr-329	454	17	in	in	ADP
ftr-329	454	18	every	every	DET
ftr-329	454	19	case	case	NOUN
ftr-329	454	20	to	to	ADP
ftr-329	454	21	the	the	DET
ftr-329	454	22	source	source	NOUN
ftr-329	454	23	.	.	PUNCT
ftr-329	455	1	the	the	DET
ftr-329	455	2	single	single	ADJ
ftr-329	455	3	rate	rate	NOUN
ftr-329	455	4	also	also	ADV
ftr-329	455	5	would	would	AUX
ftr-329	455	6	apply	apply	VERB
ftr-329	455	7	in	in	ADP
ftr-329	455	8	a	a	DET
ftr-329	455	9	world	world	NOUN
ftr-329	455	10	of	of	ADP
ftr-329	455	11	mixed	mixed	ADJ
ftr-329	455	12	jurisdictions	jurisdiction	NOUN
ftr-329	455	13	,	,	PUNCT
ftr-329	455	14	in	in	ADP
ftr-329	455	15	which	which	PRON
ftr-329	455	16	some	some	DET
ftr-329	455	17	states	state	NOUN
ftr-329	455	18	adopted	adopt	VERB
ftr-329	455	19	territorial	territorial	ADJ
ftr-329	455	20	taxation	taxation	NOUN
ftr-329	455	21	and	and	CCONJ
ftr-329	455	22	the	the	DET
ftr-329	455	23	others	other	NOUN
ftr-329	455	24	worldwide	worldwide	ADV
ftr-329	455	25	taxation	taxation	NOUN
ftr-329	455	26	with	with	ADP
ftr-329	455	27	an	an	DET
ftr-329	455	28	ftc	ftc	PROPN
ftr-329	455	29	.	.	PUNCT
ftr-329	456	1	again	again	ADV
ftr-329	456	2	,	,	PUNCT
ftr-329	456	3	each	each	DET
ftr-329	456	4	taxpayer	taxpayer	NOUN
ftr-329	456	5	would	would	AUX
ftr-329	456	6	face	face	VERB
ftr-329	456	7	a	a	DET
ftr-329	456	8	single	single	ADJ
ftr-329	456	9	rate	rate	NOUN
ftr-329	456	10	of	of	ADP
ftr-329	456	11	tax	tax	NOUN
ftr-329	456	12	paid	pay	VERB
ftr-329	456	13	exclusively	exclusively	ADV
ftr-329	456	14	to	to	ADP
ftr-329	456	15	the	the	DET
ftr-329	456	16	source	source	NOUN
ftr-329	456	17	.	.	PUNCT
ftr-329	457	1	however	however	ADV
ftr-329	457	2	counterfactual	counterfactual	ADJ
ftr-329	457	3	as	as	ADP
ftr-329	457	4	a	a	DET
ftr-329	457	5	practical	practical	ADJ
ftr-329	457	6	matter	matter	NOUN
ftr-329	457	7	,	,	PUNCT
ftr-329	457	8	this	this	DET
ftr-329	457	9	world	world	NOUN
ftr-329	457	10	at	at	ADP
ftr-329	457	11	least	least	ADJ
ftr-329	457	12	would	would	AUX
ftr-329	457	13	provide	provide	VERB
ftr-329	457	14	a	a	DET
ftr-329	457	15	theoretical	theoretical	ADJ
ftr-329	457	16	articulation	articulation	NOUN
ftr-329	457	17	of	of	ADP
ftr-329	457	18	the	the	DET
ftr-329	457	19	standard	standard	NOUN
ftr-329	457	20	against	against	ADP
ftr-329	457	21	which	which	PRON
ftr-329	457	22	to	to	PART
ftr-329	457	23	measure	measure	VERB
ftr-329	457	24	tax	tax	NOUN
ftr-329	457	25	distortions	distortion	NOUN
ftr-329	457	26	:	:	PUNCT
ftr-329	457	27	a	a	DET
ftr-329	457	28	single	single	ADJ
ftr-329	457	29	-	-	PUNCT
ftr-329	457	30	tax	tax	NOUN
ftr-329	457	31	-	-	PUNCT
ftr-329	457	32	affected	affect	VERB
ftr-329	457	33	world	world	NOUN
ftr-329	457	34	in	in	ADP
ftr-329	457	35	which	which	PRON
ftr-329	457	36	all	all	DET
ftr-329	457	37	individuals	individual	NOUN
ftr-329	457	38	face	face	VERB
ftr-329	457	39	the	the	DET
ftr-329	457	40	same	same	ADJ
ftr-329	457	41	rate	rate	NOUN
ftr-329	457	42	of	of	ADP
ftr-329	457	43	tax	tax	NOUN
ftr-329	457	44	regardless	regardless	ADV
ftr-329	457	45	of	of	ADP
ftr-329	457	46	location	location	NOUN
ftr-329	457	47	of	of	ADP
ftr-329	457	48	individual	individual	ADJ
ftr-329	457	49	or	or	CCONJ
ftr-329	457	50	capital	capital	NOUN
ftr-329	457	51	and	and	CCONJ
ftr-329	457	52	regardless	regardless	ADV
ftr-329	457	53	of	of	ADP
ftr-329	457	54	ownership	ownership	NOUN
ftr-329	457	55	.	.	PUNCT
ftr-329	458	1	the	the	DET
ftr-329	458	2	system	system	NOUN
ftr-329	458	3	of	of	ADP
ftr-329	458	4	double	double	ADJ
ftr-329	458	5	-	-	PUNCT
ftr-329	458	6	tax	tax	NOUN
ftr-329	458	7	relief	relief	NOUN
ftr-329	458	8	under	under	ADP
ftr-329	458	9	varying	vary	VERB
ftr-329	458	10	tax	tax	NOUN
ftr-329	458	11	rates	rate	NOUN
ftr-329	458	12	that	that	PRON
ftr-329	458	13	created	create	VERB
ftr-329	458	14	the	the	DET
ftr-329	458	15	least	least	ADJ
ftr-329	458	16	distortion	distortion	NOUN
ftr-329	458	17	from	from	ADP
ftr-329	458	18	the	the	DET
ftr-329	458	19	baseline	baseline	NOUN
ftr-329	458	20	of	of	ADP
ftr-329	458	21	the	the	DET
ftr-329	458	22	system	system	NOUN
ftr-329	458	23	under	under	ADP
ftr-329	458	24	identical	identical	ADJ
ftr-329	458	25	tax	tax	NOUN
ftr-329	458	26	rates	rate	NOUN
ftr-329	458	27	then	then	ADV
ftr-329	458	28	would	would	AUX
ftr-329	458	29	be	be	AUX
ftr-329	458	30	the	the	DET
ftr-329	458	31	most	most	ADV
ftr-329	458	32	efficient	efficient	ADJ
ftr-329	458	33	.	.	PUNCT
ftr-329	459	1	this	this	DET
ftr-329	459	2	method	method	NOUN
ftr-329	459	3	of	of	ADP
ftr-329	459	4	conceptualizing	conceptualize	VERB
ftr-329	459	5	the	the	DET
ftr-329	459	6	non	non	ADJ
ftr-329	459	7	-	-	ADJ
ftr-329	459	8	tax	tax	NOUN
ftr-329	459	9	-	-	PUNCT
ftr-329	459	10	distorted	distort	VERB
ftr-329	459	11	world	world	NOUN
ftr-329	459	12	is	be	AUX
ftr-329	459	13	somewhat	somewhat	ADV
ftr-329	459	14	better	well	ADJ
ftr-329	459	15	than	than	ADP
ftr-329	459	16	the	the	DET
ftr-329	459	17	first	first	ADJ
ftr-329	459	18	,	,	PUNCT
ftr-329	459	19	but	but	CCONJ
ftr-329	459	20	fundamentally	fundamentally	ADV
ftr-329	459	21	it	it	PRON
ftr-329	459	22	does	do	AUX
ftr-329	459	23	not	not	PART
ftr-329	459	24	address	address	VERB
ftr-329	459	25	the	the	DET
ftr-329	459	26	problem	problem	NOUN
ftr-329	459	27	of	of	ADP
ftr-329	459	28	dealing	deal	VERB
ftr-329	459	29	with	with	ADP
ftr-329	459	30	tax	tax	NOUN
ftr-329	459	31	non	non	NOUN
ftr-329	459	32	-	-	NOUN
ftr-329	459	33	neutrality	neutrality	NOUN
ftr-329	459	34	.	.	PUNCT
ftr-329	460	1	it	it	PRON
ftr-329	460	2	requires	require	VERB
ftr-329	460	3	the	the	DET
ftr-329	460	4	same	same	ADJ
ftr-329	460	5	decision	decision	NOUN
ftr-329	460	6	on	on	ADP
ftr-329	460	7	initial	initial	ADJ
ftr-329	460	8	tax	tax	NOUN
ftr-329	460	9	rates	rate	NOUN
ftr-329	460	10	that	that	PRON
ftr-329	460	11	individual	individual	ADJ
ftr-329	460	12	states	state	NOUN
ftr-329	460	13	operating	operate	VERB
ftr-329	460	14	as	as	ADP
ftr-329	460	15	closed	close	VERB
ftr-329	460	16	economies	economy	NOUN
ftr-329	460	17	face	face	VERB
ftr-329	460	18	in	in	ADP
ftr-329	460	19	setting	set	VERB
ftr-329	460	20	a	a	DET
ftr-329	460	21	revenue	revenue	NOUN
ftr-329	460	22	target	target	NOUN
ftr-329	460	23	.	.	PUNCT
ftr-329	461	1	since	since	SCONJ
ftr-329	461	2	heterogeneity	heterogeneity	NOUN
ftr-329	461	3	on	on	ADP
ftr-329	461	4	this	this	DET
ftr-329	461	5	decision	decision	NOUN
ftr-329	461	6	is	be	AUX
ftr-329	461	7	what	what	PRON
ftr-329	461	8	characterizes	characterize	VERB
ftr-329	461	9	the	the	DET
ftr-329	461	10	essential	essential	ADJ
ftr-329	461	11	nature	nature	NOUN
ftr-329	461	12	of	of	ADP
ftr-329	461	13	the	the	DET
ftr-329	461	14	problem	problem	NOUN
ftr-329	461	15	—	—	PUNCT
ftr-329	461	16	as	as	ADV
ftr-329	461	17	well	well	ADV
ftr-329	461	18	as	as	ADP
ftr-329	461	19	the	the	DET
ftr-329	461	20	actual	actual	ADJ
ftr-329	461	21	world	world	NOUN
ftr-329	461	22	—	—	PUNCT
ftr-329	461	23	it	it	PRON
ftr-329	461	24	is	be	AUX
ftr-329	461	25	not	not	PART
ftr-329	461	26	possible	possible	ADJ
ftr-329	461	27	to	to	PART
ftr-329	461	28	pick	pick	VERB
ftr-329	461	29	a	a	DET
ftr-329	461	30	fixed	fix	VERB
ftr-329	461	31	rate	rate	NOUN
ftr-329	461	32	that	that	PRON
ftr-329	461	33	represents	represent	VERB
ftr-329	461	34	a	a	DET
ftr-329	461	35	non	non	ADJ
ftr-329	461	36	-	-	ADJ
ftr-329	461	37	distorted	distorted	ADJ
ftr-329	461	38	baseline	baseline	NOUN
ftr-329	461	39	without	without	ADP
ftr-329	461	40	making	make	VERB
ftr-329	461	41	a	a	DET
ftr-329	461	42	normative	normative	ADJ
ftr-329	461	43	decision	decision	NOUN
ftr-329	461	44	about	about	ADP
ftr-329	461	45	appropriate	appropriate	ADJ
ftr-329	461	46	levels	level	NOUN
ftr-329	461	47	of	of	ADP
ftr-329	461	48	tax	tax	NOUN
ftr-329	461	49	-	-	PUNCT
ftr-329	461	50	financed	finance	VERB
ftr-329	461	51	amenities	amenity	NOUN
ftr-329	461	52	.	.	PUNCT
ftr-329	462	1	therefore	therefore	ADV
ftr-329	462	2	,	,	PUNCT
ftr-329	462	3	even	even	ADV
ftr-329	462	4	though	though	SCONJ
ftr-329	462	5	it	it	PRON
ftr-329	462	6	is	be	AUX
ftr-329	462	7	possible	possible	ADJ
ftr-329	462	8	to	to	PART
ftr-329	462	9	model	model	VERB
ftr-329	462	10	the	the	DET
ftr-329	462	11	actual	actual	ADJ
ftr-329	462	12	world	world	NOUN
ftr-329	462	13	as	as	ADP
ftr-329	462	14	a	a	DET
ftr-329	462	15	set	set	NOUN
ftr-329	462	16	of	of	ADP
ftr-329	462	17	variations	variation	NOUN
ftr-329	462	18	from	from	ADP
ftr-329	462	19	any	any	DET
ftr-329	462	20	particular	particular	ADJ
ftr-329	462	21	arbitrarily	arbitrarily	ADV
ftr-329	462	22	chosen	choose	VERB
ftr-329	462	23	baseline	baseline	NOUN
ftr-329	462	24	,	,	PUNCT
ftr-329	462	25	one	one	PRON
ftr-329	462	26	would	would	AUX
ftr-329	462	27	not	not	PART
ftr-329	462	28	be	be	AUX
ftr-329	462	29	entitled	entitle	VERB
ftr-329	462	30	to	to	PART
ftr-329	462	31	conclude	conclude	VERB
ftr-329	462	32	that	that	SCONJ
ftr-329	462	33	the	the	DET
ftr-329	462	34	efficiency	efficiency	NOUN
ftr-329	462	35	costs	cost	NOUN
ftr-329	462	36	associated	associate	VERB
ftr-329	462	37	with	with	ADP
ftr-329	462	38	the	the	DET
ftr-329	462	39	variations	variation	NOUN
ftr-329	462	40	represented	represent	VERB
ftr-329	462	41	distortions	distortion	NOUN
ftr-329	462	42	.	.	PUNCT
ftr-329	463	1	one	one	PRON
ftr-329	463	2	might	might	AUX
ftr-329	463	3	counter	counter	VERB
ftr-329	463	4	that	that	SCONJ
ftr-329	463	5	,	,	PUNCT
ftr-329	463	6	at	at	ADP
ftr-329	463	7	least	least	ADJ
ftr-329	463	8	within	within	ADP
ftr-329	463	9	a	a	DET
ftr-329	463	10	plausible	plausible	ADJ
ftr-329	463	11	range	range	NOUN
ftr-329	463	12	,	,	PUNCT
ftr-329	463	13	all	all	DET
ftr-329	463	14	states	state	NOUN
ftr-329	463	15	would	would	AUX
ftr-329	463	16	choose	choose	VERB
ftr-329	463	17	to	to	PART
ftr-329	463	18	impose	impose	VERB
ftr-329	463	19	taxes	taxis	NOUN
ftr-329	463	20	at	at	ADP
ftr-329	463	21	a	a	DET
ftr-329	463	22	rate	rate	NOUN
ftr-329	463	23	that	that	PRON
ftr-329	463	24	approximately	approximately	ADV
ftr-329	463	25	maximizes	maximize	VERB
ftr-329	463	26	the	the	DET
ftr-329	463	27	return	return	NOUN
ftr-329	463	28	to	to	ADP
ftr-329	463	29	privately	privately	ADV
ftr-329	463	30	-	-	PUNCT
ftr-329	463	31	held	hold	VERB
ftr-329	463	32	capital	capital	NOUN
ftr-329	463	33	.	.	PUNCT
ftr-329	464	1	on	on	ADP
ftr-329	464	2	this	this	DET
ftr-329	464	3	view	view	NOUN
ftr-329	464	4	,	,	PUNCT
ftr-329	464	5	heterogeneity	heterogeneity	NOUN
ftr-329	464	6	outside	outside	ADV
ftr-329	464	7	of	of	ADP
ftr-329	464	8	the	the	DET
ftr-329	464	9	range	range	NOUN
ftr-329	464	10	would	would	AUX
ftr-329	464	11	not	not	PART
ftr-329	464	12	be	be	AUX
ftr-329	464	13	the	the	DET
ftr-329	464	14	product	product	NOUN
ftr-329	464	15	of	of	ADP
ftr-329	464	16	divergent	divergent	ADJ
ftr-329	464	17	national	national	ADJ
ftr-329	464	18	tastes	taste	NOUN
ftr-329	464	19	on	on	ADP
ftr-329	464	20	levels	level	NOUN
ftr-329	464	21	of	of	ADP
ftr-329	464	22	tax	tax	NOUN
ftr-329	464	23	92	92	NUM
ftr-329	464	24	.	.	PUNCT
ftr-329	465	1	2011	2011	NUM
ftr-329	465	2	index	index	NOUN
ftr-329	465	3	of	of	ADP
ftr-329	465	4	economic	economic	ADJ
ftr-329	465	5	freedom	freedom	NOUN
ftr-329	465	6	,	,	PUNCT
ftr-329	465	7	heritage	heritage	NOUN
ftr-329	465	8	foundation	foundation	NOUN
ftr-329	465	9	,	,	PUNCT
ftr-329	465	10	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	465	11	(	(	PUNCT
ftr-329	465	12	last	last	ADV
ftr-329	465	13	visited	visit	VERB
ftr-329	465	14	oct	oct	PROPN
ftr-329	465	15	.	.	PROPN
ftr-329	465	16	9	9	NUM
ftr-329	465	17	,	,	PUNCT
ftr-329	465	18	2011	2011	NUM
ftr-329	465	19	)	)	PUNCT
ftr-329	465	20	.	.	PUNCT
ftr-329	466	1	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variable	NOUN
ftr-329	466	2	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	3	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	4	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	5	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	6	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	7	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	8	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	9	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	10	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	11	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	12	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	13	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	14	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	15	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	16	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	17	http://www.heritage.org/index/explore?view=by-variables	http://www.heritage.org/index/explore?view=by-variables	PROPN
ftr-329	466	18	84	84	NUM
ftr-329	466	19	florida	florida	PROPN
ftr-329	466	20	tax	tax	NOUN
ftr-329	466	21	review	review	NOUN
ftr-329	467	1	[	[	X
ftr-329	467	2	vol	vol	NOUN
ftr-329	467	3	.	.	PUNCT
ftr-329	467	4	12:2	12:2	NUM
ftr-329	467	5	financed	finance	VERB
ftr-329	467	6	amenities	amenity	NOUN
ftr-329	467	7	;	;	PUNCT
ftr-329	467	8	rather	rather	ADV
ftr-329	467	9	it	it	PRON
ftr-329	467	10	would	would	AUX
ftr-329	467	11	result	result	VERB
ftr-329	467	12	from	from	ADP
ftr-329	467	13	technical	technical	ADJ
ftr-329	467	14	or	or	CCONJ
ftr-329	467	15	other	other	ADJ
ftr-329	467	16	constraints	constraint	NOUN
ftr-329	467	17	,	,	PUNCT
ftr-329	467	18	such	such	ADJ
ftr-329	467	19	as	as	ADP
ftr-329	467	20	cognitive	cognitive	ADJ
ftr-329	467	21	bias	bias	NOUN
ftr-329	467	22	,	,	PUNCT
ftr-329	467	23	on	on	ADP
ftr-329	467	24	the	the	DET
ftr-329	467	25	capacities	capacity	NOUN
ftr-329	467	26	of	of	ADP
ftr-329	467	27	different	different	ADJ
ftr-329	467	28	jurisdictions	jurisdiction	NOUN
ftr-329	467	29	to	to	PART
ftr-329	467	30	impose	impose	VERB
ftr-329	467	31	taxes	taxis	NOUN
ftr-329	467	32	at	at	ADP
ftr-329	467	33	ideal	ideal	ADJ
ftr-329	467	34	rates	rate	NOUN
ftr-329	467	35	.	.	PUNCT
ftr-329	468	1	one	one	NUM
ftr-329	468	2	then	then	ADV
ftr-329	468	3	could	could	AUX
ftr-329	468	4	identify	identify	VERB
ftr-329	468	5	a	a	DET
ftr-329	468	6	rate	rate	NOUN
ftr-329	468	7	within	within	ADP
ftr-329	468	8	the	the	DET
ftr-329	468	9	range	range	NOUN
ftr-329	468	10	as	as	ADP
ftr-329	468	11	a	a	DET
ftr-329	468	12	neutral	neutral	ADJ
ftr-329	468	13	target	target	NOUN
ftr-329	468	14	(	(	PUNCT
ftr-329	468	15	assuming	assume	VERB
ftr-329	468	16	it	it	PRON
ftr-329	468	17	could	could	AUX
ftr-329	468	18	be	be	AUX
ftr-329	468	19	identified	identify	VERB
ftr-329	468	20	)	)	PUNCT
ftr-329	468	21	,	,	PUNCT
ftr-329	468	22	acknowledging	acknowledge	VERB
ftr-329	468	23	that	that	SCONJ
ftr-329	468	24	the	the	DET
ftr-329	468	25	target	target	NOUN
ftr-329	468	26	rate	rate	NOUN
ftr-329	468	27	functions	function	NOUN
ftr-329	468	28	as	as	ADP
ftr-329	468	29	a	a	DET
ftr-329	468	30	proxy	proxy	NOUN
ftr-329	468	31	for	for	ADP
ftr-329	468	32	the	the	DET
ftr-329	468	33	range	range	NOUN
ftr-329	468	34	itself	itself	PRON
ftr-329	468	35	.	.	PUNCT
ftr-329	469	1	as	as	ADP
ftr-329	469	2	an	an	DET
ftr-329	469	3	initial	initial	ADJ
ftr-329	469	4	matter	matter	NOUN
ftr-329	469	5	,	,	PUNCT
ftr-329	469	6	the	the	DET
ftr-329	469	7	notion	notion	NOUN
ftr-329	469	8	that	that	SCONJ
ftr-329	469	9	wide	wide	ADJ
ftr-329	469	10	variations	variation	NOUN
ftr-329	469	11	in	in	ADP
ftr-329	469	12	tax	tax	NOUN
ftr-329	469	13	burdens	burden	NOUN
ftr-329	469	14	are	be	AUX
ftr-329	469	15	due	due	ADJ
ftr-329	469	16	to	to	ADP
ftr-329	469	17	technical	technical	ADJ
ftr-329	469	18	or	or	CCONJ
ftr-329	469	19	other	other	ADJ
ftr-329	469	20	factors	factor	NOUN
ftr-329	469	21	appears	appear	VERB
ftr-329	469	22	to	to	PART
ftr-329	469	23	be	be	AUX
ftr-329	469	24	inconsistent	inconsistent	ADJ
ftr-329	469	25	with	with	ADP
ftr-329	469	26	reality	reality	NOUN
ftr-329	469	27	,	,	PUNCT
ftr-329	469	28	as	as	SCONJ
ftr-329	469	29	widely	widely	ADV
ftr-329	469	30	varying	vary	VERB
ftr-329	469	31	tax	tax	NOUN
ftr-329	469	32	burdens	burden	NOUN
ftr-329	469	33	measured	measure	VERB
ftr-329	469	34	as	as	ADP
ftr-329	469	35	a	a	DET
ftr-329	469	36	percentage	percentage	NOUN
ftr-329	469	37	of	of	ADP
ftr-329	469	38	gdp	gdp	NOUN
ftr-329	469	39	obtain	obtain	ADJ
ftr-329	469	40	among	among	ADP
ftr-329	469	41	countries	country	NOUN
ftr-329	469	42	not	not	PART
ftr-329	469	43	apparently	apparently	ADV
ftr-329	469	44	under	under	ADP
ftr-329	469	45	external	external	ADJ
ftr-329	469	46	or	or	CCONJ
ftr-329	469	47	technical	technical	ADJ
ftr-329	469	48	constraints	constraint	NOUN
ftr-329	469	49	to	to	ADP
ftr-329	469	50	tax	tax	NOUN
ftr-329	469	51	.	.	PUNCT
ftr-329	470	1	as	as	ADP
ftr-329	470	2	examples	example	NOUN
ftr-329	470	3	,	,	PUNCT
ftr-329	470	4	the	the	DET
ftr-329	470	5	u.s	u.s	PROPN
ftr-329	470	6	.	.	PROPN
ftr-329	470	7	combined	combined	ADJ
ftr-329	470	8	burden	burden	NOUN
ftr-329	470	9	is	be	AUX
ftr-329	470	10	approximately	approximately	ADV
ftr-329	470	11	26.9	26.9	NUM
ftr-329	470	12	percent	percent	NOUN
ftr-329	470	13	,	,	PUNCT
ftr-329	470	14	while	while	SCONJ
ftr-329	470	15	larger	large	ADJ
ftr-329	470	16	western	western	ADJ
ftr-329	470	17	european	european	ADJ
ftr-329	470	18	countries	country	NOUN
ftr-329	470	19	tend	tend	VERB
ftr-329	470	20	to	to	PART
ftr-329	470	21	impose	impose	VERB
ftr-329	470	22	levels	level	NOUN
ftr-329	470	23	nearer	nearer	ADP
ftr-329	470	24	to	to	PART
ftr-329	470	25	40	40	NUM
ftr-329	470	26	percent	percent	NOUN
ftr-329	470	27	,	,	PUNCT
ftr-329	470	28	and	and	CCONJ
ftr-329	470	29	scandinavian	scandinavian	ADJ
ftr-329	470	30	countries	country	NOUN
ftr-329	470	31	hover	hover	VERB
ftr-329	470	32	in	in	ADP
ftr-329	470	33	the	the	DET
ftr-329	470	34	midto	midto	PROPN
ftr-329	470	35	high40	high40	PROPN
ftr-329	470	36	percent	percent	NOUN
ftr-329	470	37	range.93	range.93	NOUN
ftr-329	470	38	further	far	ADV
ftr-329	470	39	,	,	PUNCT
ftr-329	470	40	the	the	DET
ftr-329	470	41	assumption	assumption	NOUN
ftr-329	470	42	that	that	SCONJ
ftr-329	470	43	states	state	NOUN
ftr-329	470	44	would	would	AUX
ftr-329	470	45	,	,	PUNCT
ftr-329	470	46	if	if	SCONJ
ftr-329	470	47	they	they	PRON
ftr-329	470	48	could	could	AUX
ftr-329	470	49	,	,	PUNCT
ftr-329	470	50	seek	seek	VERB
ftr-329	470	51	to	to	PART
ftr-329	470	52	maximize	maximize	VERB
ftr-329	470	53	the	the	DET
ftr-329	470	54	returns	return	NOUN
ftr-329	470	55	to	to	ADP
ftr-329	470	56	privately	privately	ADV
ftr-329	470	57	-	-	PUNCT
ftr-329	470	58	held	hold	VERB
ftr-329	470	59	capital	capital	NOUN
ftr-329	470	60	within	within	ADP
ftr-329	470	61	a	a	DET
ftr-329	470	62	range	range	NOUN
ftr-329	470	63	faces	face	VERB
ftr-329	470	64	the	the	DET
ftr-329	470	65	technical	technical	ADJ
ftr-329	470	66	difficulty	difficulty	NOUN
ftr-329	470	67	that	that	SCONJ
ftr-329	470	68	the	the	DET
ftr-329	470	69	optimal	optimal	ADJ
ftr-329	470	70	ratio	ratio	NOUN
ftr-329	470	71	of	of	ADP
ftr-329	470	72	public	public	NOUN
ftr-329	470	73	to	to	ADP
ftr-329	470	74	private	private	ADJ
ftr-329	470	75	investment	investment	NOUN
ftr-329	470	76	for	for	ADP
ftr-329	470	77	such	such	DET
ftr-329	470	78	a	a	DET
ftr-329	470	79	purpose	purpose	NOUN
ftr-329	470	80	is	be	AUX
ftr-329	470	81	likely	likely	ADJ
ftr-329	470	82	to	to	PART
ftr-329	470	83	depend	depend	VERB
ftr-329	470	84	on	on	ADP
ftr-329	470	85	a	a	DET
ftr-329	470	86	variety	variety	NOUN
ftr-329	470	87	of	of	ADP
ftr-329	470	88	country	country	NOUN
ftr-329	470	89	-	-	PUNCT
ftr-329	470	90	specific	specific	ADJ
ftr-329	470	91	factors	factor	NOUN
ftr-329	470	92	.	.	PUNCT
ftr-329	471	1	therefore	therefore	ADV
ftr-329	471	2	,	,	PUNCT
ftr-329	471	3	it	it	PRON
ftr-329	471	4	can	can	AUX
ftr-329	471	5	not	not	PART
ftr-329	471	6	be	be	AUX
ftr-329	471	7	specified	specify	VERB
ftr-329	471	8	as	as	ADP
ftr-329	471	9	a	a	DET
ftr-329	471	10	uniform	uniform	ADJ
ftr-329	471	11	world	world	NOUN
ftr-329	471	12	rate	rate	NOUN
ftr-329	471	13	.	.	PUNCT
ftr-329	472	1	as	as	ADP
ftr-329	472	2	examples	example	NOUN
ftr-329	472	3	,	,	PUNCT
ftr-329	472	4	in	in	ADP
ftr-329	472	5	order	order	NOUN
ftr-329	472	6	to	to	PART
ftr-329	472	7	optimize	optimize	VERB
ftr-329	472	8	the	the	DET
ftr-329	472	9	exploitation	exploitation	NOUN
ftr-329	472	10	of	of	ADP
ftr-329	472	11	local	local	ADJ
ftr-329	472	12	resources	resource	NOUN
ftr-329	472	13	,	,	PUNCT
ftr-329	472	14	different	different	ADJ
ftr-329	472	15	countries	country	NOUN
ftr-329	472	16	may	may	AUX
ftr-329	472	17	face	face	VERB
ftr-329	472	18	different	different	ADJ
ftr-329	472	19	requirements	requirement	NOUN
ftr-329	472	20	for	for	ADP
ftr-329	472	21	defense	defense	NOUN
ftr-329	472	22	spending	spending	NOUN
ftr-329	472	23	per	per	ADP
ftr-329	472	24	capita	capita	NOUN
ftr-329	472	25	;	;	PUNCT
ftr-329	472	26	for	for	ADP
ftr-329	472	27	state	state	NOUN
ftr-329	472	28	-	-	PUNCT
ftr-329	472	29	funded	fund	VERB
ftr-329	472	30	roads	road	NOUN
ftr-329	472	31	,	,	PUNCT
ftr-329	472	32	waterways	waterway	NOUN
ftr-329	472	33	,	,	PUNCT
ftr-329	472	34	and	and	CCONJ
ftr-329	472	35	other	other	ADJ
ftr-329	472	36	infrastructure	infrastructure	NOUN
ftr-329	472	37	;	;	PUNCT
ftr-329	472	38	and	and	CCONJ
ftr-329	472	39	for	for	ADP
ftr-329	472	40	educational	educational	ADJ
ftr-329	472	41	outlays	outlay	NOUN
ftr-329	472	42	.	.	PUNCT
ftr-329	473	1	therefore	therefore	ADV
ftr-329	473	2	,	,	PUNCT
ftr-329	473	3	uniformity	uniformity	NOUN
ftr-329	473	4	in	in	ADP
ftr-329	473	5	initial	initial	ADJ
ftr-329	473	6	starting	starting	NOUN
ftr-329	473	7	point	point	NOUN
ftr-329	473	8	will	will	AUX
ftr-329	473	9	have	have	VERB
ftr-329	473	10	to	to	PART
ftr-329	473	11	be	be	AUX
ftr-329	473	12	absent	absent	ADJ
ftr-329	473	13	unless	unless	SCONJ
ftr-329	473	14	one	one	NUM
ftr-329	473	15	assumes	assume	VERB
ftr-329	473	16	that	that	SCONJ
ftr-329	473	17	the	the	DET
ftr-329	473	18	initial	initial	ADJ
ftr-329	473	19	rate	rate	NOUN
ftr-329	473	20	is	be	AUX
ftr-329	473	21	set	set	VERB
ftr-329	473	22	to	to	PART
ftr-329	473	23	meet	meet	VERB
ftr-329	473	24	a	a	DET
ftr-329	473	25	worldwide	worldwide	ADJ
ftr-329	473	26	optimal	optimal	ADJ
ftr-329	473	27	revenue	revenue	NOUN
ftr-329	473	28	target	target	NOUN
ftr-329	473	29	and	and	CCONJ
ftr-329	473	30	that	that	SCONJ
ftr-329	473	31	extra	extra	ADJ
ftr-329	473	32	collections	collection	NOUN
ftr-329	473	33	in	in	ADP
ftr-329	473	34	some	some	DET
ftr-329	473	35	jurisdictions	jurisdiction	NOUN
ftr-329	473	36	are	be	AUX
ftr-329	473	37	transferred	transfer	VERB
ftr-329	473	38	to	to	ADP
ftr-329	473	39	other	other	ADJ
ftr-329	473	40	jurisdictions	jurisdiction	NOUN
ftr-329	473	41	in	in	ADP
ftr-329	473	42	order	order	NOUN
ftr-329	473	43	to	to	PART
ftr-329	473	44	ensure	ensure	VERB
ftr-329	473	45	that	that	SCONJ
ftr-329	473	46	adequate	adequate	ADJ
ftr-329	473	47	tax	tax	NOUN
ftr-329	473	48	amenities	amenity	NOUN
ftr-329	473	49	are	be	AUX
ftr-329	473	50	financed	finance	VERB
ftr-329	473	51	everywhere	everywhere	ADV
ftr-329	473	52	.	.	PUNCT
ftr-329	474	1	neither	neither	PRON
ftr-329	474	2	of	of	ADP
ftr-329	474	3	these	these	DET
ftr-329	474	4	solutions	solution	NOUN
ftr-329	474	5	solves	solve	VERB
ftr-329	474	6	the	the	DET
ftr-329	474	7	problem	problem	NOUN
ftr-329	474	8	of	of	ADP
ftr-329	474	9	identifying	identify	VERB
ftr-329	474	10	a	a	DET
ftr-329	474	11	nondouble	nondouble	ADJ
ftr-329	474	12	-	-	PUNCT
ftr-329	474	13	tax	tax	NOUN
ftr-329	474	14	-	-	PUNCT
ftr-329	474	15	affected	affected	ADJ
ftr-329	474	16	world	world	NOUN
ftr-329	474	17	.	.	PUNCT
ftr-329	475	1	if	if	SCONJ
ftr-329	475	2	initial	initial	ADJ
ftr-329	475	3	uniformity	uniformity	NOUN
ftr-329	475	4	is	be	AUX
ftr-329	475	5	lacking	lack	VERB
ftr-329	475	6	because	because	SCONJ
ftr-329	475	7	differing	differ	VERB
ftr-329	475	8	distributions	distribution	NOUN
ftr-329	475	9	of	of	ADP
ftr-329	475	10	resources	resource	NOUN
ftr-329	475	11	require	require	VERB
ftr-329	475	12	differing	differ	VERB
ftr-329	475	13	revenue	revenue	NOUN
ftr-329	475	14	targets	target	NOUN
ftr-329	475	15	(	(	PUNCT
ftr-329	475	16	per	per	ADP
ftr-329	475	17	capita	capita	NOUN
ftr-329	475	18	)	)	PUNCT
ftr-329	475	19	to	to	PART
ftr-329	475	20	fund	fund	VERB
ftr-329	475	21	the	the	DET
ftr-329	475	22	same	same	ADJ
ftr-329	475	23	pre	pre	ADJ
ftr-329	475	24	-	-	ADJ
ftr-329	475	25	tax	tax	ADJ
ftr-329	475	26	rate	rate	NOUN
ftr-329	475	27	of	of	ADP
ftr-329	475	28	return	return	NOUN
ftr-329	475	29	,	,	PUNCT
ftr-329	475	30	then	then	ADV
ftr-329	475	31	the	the	DET
ftr-329	475	32	non	non	ADJ
ftr-329	475	33	-	-	ADJ
ftr-329	475	34	double	double	ADJ
ftr-329	475	35	-	-	PUNCT
ftr-329	475	36	tax	tax	NOUN
ftr-329	475	37	-	-	PUNCT
ftr-329	475	38	affected	affect	VERB
ftr-329	475	39	world	world	NOUN
ftr-329	475	40	will	will	AUX
ftr-329	475	41	have	have	VERB
ftr-329	475	42	to	to	PART
ftr-329	475	43	have	have	VERB
ftr-329	475	44	different	different	ADJ
ftr-329	475	45	after	after	ADP
ftr-329	475	46	-	-	PUNCT
ftr-329	475	47	tax	tax	NOUN
ftr-329	475	48	returns	return	NOUN
ftr-329	475	49	in	in	ADP
ftr-329	475	50	different	different	ADJ
ftr-329	475	51	jurisdictions	jurisdiction	NOUN
ftr-329	475	52	in	in	ADP
ftr-329	475	53	order	order	NOUN
ftr-329	475	54	to	to	PART
ftr-329	475	55	preserve	preserve	VERB
ftr-329	475	56	the	the	DET
ftr-329	475	57	single	single	ADJ
ftr-329	475	58	pre	pre	ADJ
ftr-329	475	59	-	-	ADJ
ftr-329	475	60	tax	tax	ADJ
ftr-329	475	61	rate	rate	NOUN
ftr-329	475	62	of	of	ADP
ftr-329	475	63	return	return	NOUN
ftr-329	475	64	worldwide	worldwide	ADV
ftr-329	475	65	.	.	PUNCT
ftr-329	476	1	but	but	CCONJ
ftr-329	476	2	investors	investor	NOUN
ftr-329	476	3	seek	seek	VERB
ftr-329	476	4	to	to	PART
ftr-329	476	5	maximize	maximize	VERB
ftr-329	476	6	after	after	ADP
ftr-329	476	7	-	-	PUNCT
ftr-329	476	8	tax	tax	NOUN
ftr-329	476	9	,	,	PUNCT
ftr-329	476	10	not	not	PART
ftr-329	476	11	pre	pre	ADJ
ftr-329	476	12	-	-	NOUN
ftr-329	476	13	tax	tax	ADJ
ftr-329	476	14	,	,	PUNCT
ftr-329	476	15	returns	return	NOUN
ftr-329	476	16	,	,	PUNCT
ftr-329	476	17	assuming	assume	VERB
ftr-329	476	18	they	they	PRON
ftr-329	476	19	have	have	VERB
ftr-329	476	20	the	the	DET
ftr-329	476	21	capacity	capacity	NOUN
ftr-329	476	22	to	to	PART
ftr-329	476	23	adjust	adjust	VERB
ftr-329	476	24	their	their	PRON
ftr-329	476	25	investments	investment	NOUN
ftr-329	476	26	in	in	ADP
ftr-329	476	27	response	response	NOUN
ftr-329	476	28	to	to	ADP
ftr-329	476	29	tax	tax	NOUN
ftr-329	476	30	variation	variation	NOUN
ftr-329	476	31	.	.	PUNCT
ftr-329	477	1	(	(	PUNCT
ftr-329	477	2	if	if	SCONJ
ftr-329	477	3	they	they	PRON
ftr-329	477	4	lack	lack	VERB
ftr-329	477	5	the	the	DET
ftr-329	477	6	capacity	capacity	NOUN
ftr-329	477	7	,	,	PUNCT
ftr-329	477	8	then	then	ADV
ftr-329	477	9	the	the	DET
ftr-329	477	10	problem	problem	NOUN
ftr-329	477	11	of	of	ADP
ftr-329	477	12	tax	tax	NOUN
ftr-329	477	13	non	non	NOUN
ftr-329	477	14	-	-	ADJ
ftr-329	477	15	neutrality	neutrality	ADJ
ftr-329	477	16	does	do	AUX
ftr-329	477	17	not	not	PART
ftr-329	477	18	arise	arise	VERB
ftr-329	477	19	anyway	anyway	ADV
ftr-329	477	20	.	.	PUNCT
ftr-329	477	21	)	)	PUNCT
ftr-329	478	1	consequently	consequently	ADV
ftr-329	478	2	,	,	PUNCT
ftr-329	478	3	they	they	PRON
ftr-329	478	4	will	will	AUX
ftr-329	478	5	arrange	arrange	VERB
ftr-329	478	6	their	their	PRON
ftr-329	478	7	affairs	affair	NOUN
ftr-329	478	8	to	to	PART
ftr-329	478	9	maximize	maximize	VERB
ftr-329	478	10	their	their	PRON
ftr-329	478	11	after	after	ADP
ftr-329	478	12	-	-	PUNCT
ftr-329	478	13	tax	tax	NOUN
ftr-329	478	14	revenue	revenue	NOUN
ftr-329	478	15	,	,	PUNCT
ftr-329	478	16	replicating	replicate	VERB
ftr-329	478	17	the	the	DET
ftr-329	478	18	problem	problem	NOUN
ftr-329	478	19	that	that	SCONJ
ftr-329	478	20	the	the	DET
ftr-329	478	21	solution	solution	NOUN
ftr-329	478	22	is	be	AUX
ftr-329	478	23	designed	design	VERB
ftr-329	478	24	to	to	PART
ftr-329	478	25	address	address	VERB
ftr-329	478	26	.	.	PUNCT
ftr-329	479	1	if	if	SCONJ
ftr-329	479	2	,	,	PUNCT
ftr-329	479	3	instead	instead	ADV
ftr-329	479	4	,	,	PUNCT
ftr-329	479	5	a	a	DET
ftr-329	479	6	single	single	ADJ
ftr-329	479	7	rate	rate	NOUN
ftr-329	479	8	with	with	ADP
ftr-329	479	9	transfer	transfer	NOUN
ftr-329	479	10	payments	payment	NOUN
ftr-329	479	11	is	be	AUX
ftr-329	479	12	assumed	assume	VERB
ftr-329	479	13	,	,	PUNCT
ftr-329	479	14	then	then	ADV
ftr-329	479	15	a	a	DET
ftr-329	479	16	well	well	ADV
ftr-329	479	17	-	-	PUNCT
ftr-329	479	18	formulated	formulate	VERB
ftr-329	479	19	model	model	NOUN
ftr-329	479	20	of	of	ADP
ftr-329	479	21	the	the	DET
ftr-329	479	22	non	non	ADJ
ftr-329	479	23	-	-	ADJ
ftr-329	479	24	double	double	ADJ
ftr-329	479	25	-	-	PUNCT
ftr-329	479	26	tax	tax	NOUN
ftr-329	479	27	-	-	PUNCT
ftr-329	479	28	affected	affect	VERB
ftr-329	479	29	world	world	NOUN
ftr-329	479	30	results	result	NOUN
ftr-329	479	31	(	(	PUNCT
ftr-329	479	32	if	if	SCONJ
ftr-329	479	33	one	one	PRON
ftr-329	479	34	is	be	AUX
ftr-329	479	35	willing	willing	ADJ
ftr-329	479	36	to	to	PART
ftr-329	479	37	accept	accept	VERB
ftr-329	479	38	the	the	DET
ftr-329	479	39	imprecision	imprecision	NOUN
ftr-329	479	40	arising	arise	VERB
ftr-329	479	41	from	from	ADP
ftr-329	479	42	the	the	DET
ftr-329	479	43	fact	fact	NOUN
ftr-329	479	44	that	that	SCONJ
ftr-329	479	45	states	state	NOUN
ftr-329	479	46	may	may	AUX
ftr-329	479	47	have	have	AUX
ftr-329	479	48	different	different	ADJ
ftr-329	479	49	tastes	taste	NOUN
ftr-329	479	50	for	for	ADP
ftr-329	479	51	tax	tax	NOUN
ftr-329	479	52	-	-	PUNCT
ftr-329	479	53	financed	finance	VERB
ftr-329	479	54	amenities	amenity	NOUN
ftr-329	479	55	within	within	ADP
ftr-329	479	56	a	a	DET
ftr-329	479	57	range	range	NOUN
ftr-329	479	58	)	)	PUNCT
ftr-329	479	59	.	.	PUNCT
ftr-329	480	1	however	however	ADV
ftr-329	480	2	,	,	PUNCT
ftr-329	480	3	this	this	DET
ftr-329	480	4	93	93	NUM
ftr-329	480	5	.	.	PUNCT
ftr-329	481	1	figures	figure	NOUN
ftr-329	481	2	are	be	AUX
ftr-329	481	3	from	from	ADP
ftr-329	481	4	oecd	oecd	PROPN
ftr-329	481	5	tax	tax	NOUN
ftr-329	481	6	database	database	NOUN
ftr-329	481	7	and	and	CCONJ
ftr-329	481	8	are	be	AUX
ftr-329	481	9	for	for	ADP
ftr-329	481	10	2008	2008	NUM
ftr-329	481	11	.	.	PUNCT
ftr-329	482	1	oecd	oecd	PROPN
ftr-329	482	2	tax	tax	NOUN
ftr-329	482	3	database	database	NOUN
ftr-329	482	4	,	,	PUNCT
ftr-329	482	5	oecd	oecd	PROPN
ftr-329	482	6	table	table	NOUN
ftr-329	482	7	a	a	PRON
ftr-329	482	8	,	,	PUNCT
ftr-329	482	9	http://www.oecd.org/document/60/0,3746,en_2649	http://www.oecd.org/document/60/0,3746,en_2649	NOUN
ftr-329	482	10	_	_	NOUN
ftr-329	482	11	34533_1942460_1_1_1_1,00.html	34533_1942460_1_1_1_1,00.html	NUM
ftr-329	482	12	.	.	PUNCT
ftr-329	482	13	http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html	http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html	PUNCT
ftr-329	482	14	http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html	http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html	NUM
ftr-329	482	15	2012	2012	NUM
ftr-329	482	16	]	]	PUNCT
ftr-329	482	17	tax	tax	NOUN
ftr-329	482	18	neutralities	neutrality	NOUN
ftr-329	482	19	and	and	CCONJ
ftr-329	482	20	tax	tax	NOUN
ftr-329	482	21	amenities	amenity	NOUN
ftr-329	482	22	85	85	NUM
ftr-329	482	23	approach	approach	NOUN
ftr-329	482	24	assumes	assume	VERB
ftr-329	482	25	away	away	ADV
ftr-329	482	26	the	the	DET
ftr-329	482	27	problem	problem	NOUN
ftr-329	482	28	,	,	PUNCT
ftr-329	482	29	since	since	SCONJ
ftr-329	482	30	it	it	PRON
ftr-329	482	31	is	be	AUX
ftr-329	482	32	the	the	DET
ftr-329	482	33	existence	existence	NOUN
ftr-329	482	34	of	of	ADP
ftr-329	482	35	distinct	distinct	ADJ
ftr-329	482	36	,	,	PUNCT
ftr-329	482	37	autonomous	autonomous	ADJ
ftr-329	482	38	jurisdictions	jurisdiction	NOUN
ftr-329	482	39	that	that	PRON
ftr-329	482	40	gives	give	VERB
ftr-329	482	41	rise	rise	NOUN
ftr-329	482	42	to	to	ADP
ftr-329	482	43	the	the	DET
ftr-329	482	44	actual	actual	ADJ
ftr-329	482	45	problem	problem	NOUN
ftr-329	482	46	that	that	SCONJ
ftr-329	482	47	analyses	analysis	NOUN
ftr-329	482	48	of	of	ADP
ftr-329	482	49	neutrality	neutrality	NOUN
ftr-329	482	50	are	be	AUX
ftr-329	482	51	designed	design	VERB
ftr-329	482	52	to	to	PART
ftr-329	482	53	address	address	VERB
ftr-329	482	54	.	.	PUNCT
ftr-329	483	1	that	that	PRON
ftr-329	483	2	is	is	ADV
ftr-329	483	3	,	,	PUNCT
ftr-329	483	4	the	the	DET
ftr-329	483	5	problem	problem	NOUN
ftr-329	483	6	is	be	AUX
ftr-329	483	7	how	how	SCONJ
ftr-329	483	8	to	to	PART
ftr-329	483	9	move	move	VERB
ftr-329	483	10	towards	towards	ADP
ftr-329	483	11	tax	tax	NOUN
ftr-329	483	12	neutrality	neutrality	NOUN
ftr-329	483	13	in	in	ADP
ftr-329	483	14	a	a	DET
ftr-329	483	15	system	system	NOUN
ftr-329	483	16	of	of	ADP
ftr-329	483	17	sovereign	sovereign	ADJ
ftr-329	483	18	nations	nation	NOUN
ftr-329	483	19	that	that	PRON
ftr-329	483	20	,	,	PUNCT
ftr-329	483	21	if	if	SCONJ
ftr-329	483	22	they	they	PRON
ftr-329	483	23	cooperate	cooperate	VERB
ftr-329	483	24	at	at	ADV
ftr-329	483	25	all	all	ADV
ftr-329	483	26	,	,	PUNCT
ftr-329	483	27	tend	tend	VERB
ftr-329	483	28	to	to	PART
ftr-329	483	29	do	do	VERB
ftr-329	483	30	so	so	ADV
ftr-329	483	31	through	through	ADP
ftr-329	483	32	quite	quite	ADV
ftr-329	483	33	limited	limited	ADJ
ftr-329	483	34	means	mean	NOUN
ftr-329	483	35	,	,	PUNCT
ftr-329	483	36	such	such	ADJ
ftr-329	483	37	as	as	ADP
ftr-329	483	38	bilateral	bilateral	ADJ
ftr-329	483	39	treaties	treaty	NOUN
ftr-329	483	40	that	that	PRON
ftr-329	483	41	are	be	AUX
ftr-329	483	42	not	not	PART
ftr-329	483	43	enforceable	enforceable	ADJ
ftr-329	483	44	through	through	ADP
ftr-329	483	45	any	any	DET
ftr-329	483	46	supra	supra	ADJ
ftr-329	483	47	-	-	PUNCT
ftr-329	483	48	national	national	ADJ
ftr-329	483	49	authority	authority	NOUN
ftr-329	483	50	.	.	PUNCT
ftr-329	484	1	the	the	DET
ftr-329	484	2	assumption	assumption	NOUN
ftr-329	484	3	of	of	ADP
ftr-329	484	4	tax	tax	NOUN
ftr-329	484	5	transfer	transfer	NOUN
ftr-329	484	6	payments	payment	NOUN
ftr-329	484	7	coordinated	coordinate	VERB
ftr-329	484	8	worldwide	worldwide	ADV
ftr-329	484	9	in	in	ADP
ftr-329	484	10	effect	effect	NOUN
ftr-329	484	11	reformulates	reformulate	VERB
ftr-329	484	12	the	the	DET
ftr-329	484	13	problem	problem	NOUN
ftr-329	484	14	as	as	ADP
ftr-329	484	15	one	one	NUM
ftr-329	484	16	for	for	ADP
ftr-329	484	17	a	a	DET
ftr-329	484	18	single	single	ADJ
ftr-329	484	19	,	,	PUNCT
ftr-329	484	20	closed	closed	ADJ
ftr-329	484	21	economy	economy	NOUN
ftr-329	484	22	.	.	PUNCT
ftr-329	485	1	finally	finally	ADV
ftr-329	485	2	,	,	PUNCT
ftr-329	485	3	even	even	ADV
ftr-329	485	4	if	if	SCONJ
ftr-329	485	5	one	one	NUM
ftr-329	485	6	assumes	assume	VERB
ftr-329	485	7	both	both	PRON
ftr-329	485	8	that	that	SCONJ
ftr-329	485	9	states	state	NOUN
ftr-329	485	10	generally	generally	ADV
ftr-329	485	11	agree	agree	VERB
ftr-329	485	12	that	that	SCONJ
ftr-329	485	13	optimal	optimal	ADJ
ftr-329	485	14	tax	tax	NOUN
ftr-329	485	15	rates	rate	NOUN
ftr-329	485	16	are	be	AUX
ftr-329	485	17	those	those	PRON
ftr-329	485	18	that	that	PRON
ftr-329	485	19	maximize	maximize	VERB
ftr-329	485	20	the	the	DET
ftr-329	485	21	return	return	NOUN
ftr-329	485	22	to	to	ADP
ftr-329	485	23	privately	privately	ADV
ftr-329	485	24	-	-	PUNCT
ftr-329	485	25	held	hold	VERB
ftr-329	485	26	capital	capital	NOUN
ftr-329	485	27	and	and	CCONJ
ftr-329	485	28	that	that	SCONJ
ftr-329	485	29	a	a	DET
ftr-329	485	30	single	single	ADJ
ftr-329	485	31	rate	rate	NOUN
ftr-329	485	32	for	for	ADP
ftr-329	485	33	all	all	DET
ftr-329	485	34	countries	country	NOUN
ftr-329	485	35	could	could	AUX
ftr-329	485	36	reasonably	reasonably	ADV
ftr-329	485	37	approximate	approximate	VERB
ftr-329	485	38	that	that	SCONJ
ftr-329	485	39	optimal	optimal	ADJ
ftr-329	485	40	rate	rate	NOUN
ftr-329	485	41	,	,	PUNCT
ftr-329	485	42	it	it	PRON
ftr-329	485	43	turns	turn	VERB
ftr-329	485	44	out	out	ADP
ftr-329	485	45	that	that	SCONJ
ftr-329	485	46	what	what	PRON
ftr-329	485	47	is	be	AUX
ftr-329	485	48	meant	mean	VERB
ftr-329	485	49	by	by	ADP
ftr-329	485	50	tax	tax	NOUN
ftr-329	485	51	neutrality	neutrality	NOUN
ftr-329	485	52	can	can	AUX
ftr-329	485	53	not	not	PART
ftr-329	485	54	be	be	AUX
ftr-329	485	55	specified	specify	VERB
ftr-329	485	56	without	without	ADP
ftr-329	485	57	also	also	ADV
ftr-329	485	58	articulating	articulate	VERB
ftr-329	485	59	an	an	DET
ftr-329	485	60	optimal	optimal	ADJ
ftr-329	485	61	rate	rate	NOUN
ftr-329	485	62	.	.	PUNCT
ftr-329	486	1	from	from	ADP
ftr-329	486	2	this	this	DET
ftr-329	486	3	perspective	perspective	NOUN
ftr-329	486	4	,	,	PUNCT
ftr-329	486	5	distortions	distortion	NOUN
ftr-329	486	6	would	would	AUX
ftr-329	486	7	not	not	PART
ftr-329	486	8	be	be	AUX
ftr-329	486	9	measured	measure	VERB
ftr-329	486	10	by	by	ADP
ftr-329	486	11	the	the	DET
ftr-329	486	12	extent	extent	NOUN
ftr-329	486	13	to	to	PART
ftr-329	486	14	which	which	PRON
ftr-329	486	15	patterns	pattern	NOUN
ftr-329	486	16	of	of	ADP
ftr-329	486	17	investment	investment	NOUN
ftr-329	486	18	in	in	ADP
ftr-329	486	19	the	the	DET
ftr-329	486	20	actual	actual	ADJ
ftr-329	486	21	world	world	NOUN
ftr-329	486	22	differ	differ	VERB
ftr-329	486	23	from	from	ADP
ftr-329	486	24	those	those	PRON
ftr-329	486	25	that	that	PRON
ftr-329	486	26	would	would	AUX
ftr-329	486	27	obtain	obtain	VERB
ftr-329	486	28	if	if	SCONJ
ftr-329	486	29	some	some	DET
ftr-329	486	30	version	version	NOUN
ftr-329	486	31	of	of	ADP
ftr-329	486	32	territoriality	territoriality	NOUN
ftr-329	486	33	or	or	CCONJ
ftr-329	486	34	worldwide	worldwide	ADJ
ftr-329	486	35	taxation	taxation	NOUN
ftr-329	486	36	were	be	AUX
ftr-329	486	37	implemented	implement	VERB
ftr-329	486	38	,	,	PUNCT
ftr-329	486	39	without	without	ADP
ftr-329	486	40	absolute	absolute	ADJ
ftr-329	486	41	adjustments	adjustment	NOUN
ftr-329	486	42	in	in	ADP
ftr-329	486	43	rates	rate	NOUN
ftr-329	486	44	.	.	PUNCT
ftr-329	487	1	rather	rather	ADV
ftr-329	487	2	,	,	PUNCT
ftr-329	487	3	distortions	distortion	NOUN
ftr-329	487	4	would	would	AUX
ftr-329	487	5	have	have	VERB
ftr-329	487	6	to	to	PART
ftr-329	487	7	include	include	VERB
ftr-329	487	8	a	a	DET
ftr-329	487	9	measure	measure	NOUN
ftr-329	487	10	of	of	ADP
ftr-329	487	11	the	the	DET
ftr-329	487	12	departure	departure	NOUN
ftr-329	487	13	of	of	ADP
ftr-329	487	14	tax	tax	NOUN
ftr-329	487	15	revenue	revenue	NOUN
ftr-329	487	16	in	in	ADP
ftr-329	487	17	any	any	DET
ftr-329	487	18	particular	particular	ADJ
ftr-329	487	19	jurisdiction	jurisdiction	NOUN
ftr-329	487	20	from	from	ADP
ftr-329	487	21	what	what	PRON
ftr-329	487	22	would	would	AUX
ftr-329	487	23	be	be	AUX
ftr-329	487	24	necessary	necessary	ADJ
ftr-329	487	25	to	to	PART
ftr-329	487	26	maximize	maximize	VERB
ftr-329	487	27	the	the	DET
ftr-329	487	28	return	return	NOUN
ftr-329	487	29	to	to	ADP
ftr-329	487	30	privately	privately	ADV
ftr-329	487	31	-	-	PUNCT
ftr-329	487	32	held	hold	VERB
ftr-329	487	33	capital	capital	NOUN
ftr-329	487	34	there	there	ADV
ftr-329	487	35	.	.	PUNCT
ftr-329	488	1	as	as	ADP
ftr-329	488	2	an	an	DET
ftr-329	488	3	example	example	NOUN
ftr-329	488	4	,	,	PUNCT
ftr-329	488	5	if	if	SCONJ
ftr-329	488	6	it	it	PRON
ftr-329	488	7	turned	turn	VERB
ftr-329	488	8	out	out	ADP
ftr-329	488	9	that	that	SCONJ
ftr-329	488	10	the	the	DET
ftr-329	488	11	optimal	optimal	ADJ
ftr-329	488	12	rate	rate	NOUN
ftr-329	488	13	was	be	AUX
ftr-329	488	14	uniform	uniform	ADJ
ftr-329	488	15	but	but	CCONJ
ftr-329	488	16	,	,	PUNCT
ftr-329	488	17	say	say	INTJ
ftr-329	488	18	,	,	PUNCT
ftr-329	488	19	45	45	NUM
ftr-329	488	20	percent	percent	NOUN
ftr-329	488	21	,	,	PUNCT
ftr-329	488	22	then	then	ADV
ftr-329	488	23	even	even	ADV
ftr-329	488	24	if	if	SCONJ
ftr-329	488	25	every	every	DET
ftr-329	488	26	jurisdiction	jurisdiction	NOUN
ftr-329	488	27	imposed	impose	VERB
ftr-329	488	28	tax	tax	NOUN
ftr-329	488	29	at	at	ADP
ftr-329	488	30	the	the	DET
ftr-329	488	31	same	same	ADJ
ftr-329	488	32	rate	rate	NOUN
ftr-329	488	33	,	,	PUNCT
ftr-329	488	34	there	there	PRON
ftr-329	488	35	would	would	AUX
ftr-329	488	36	be	be	AUX
ftr-329	488	37	tax	tax	NOUN
ftr-329	488	38	distortions	distortion	NOUN
ftr-329	488	39	unless	unless	SCONJ
ftr-329	488	40	that	that	DET
ftr-329	488	41	rate	rate	NOUN
ftr-329	488	42	happened	happen	VERB
ftr-329	488	43	to	to	PART
ftr-329	488	44	be	be	AUX
ftr-329	488	45	45	45	NUM
ftr-329	488	46	percent	percent	NOUN
ftr-329	488	47	.	.	PUNCT
ftr-329	489	1	such	such	DET
ftr-329	489	2	an	an	DET
ftr-329	489	3	approach	approach	NOUN
ftr-329	489	4	is	be	AUX
ftr-329	489	5	inconsistent	inconsistent	ADJ
ftr-329	489	6	with	with	ADP
ftr-329	489	7	the	the	DET
ftr-329	489	8	idea	idea	NOUN
ftr-329	489	9	that	that	SCONJ
ftr-329	489	10	the	the	DET
ftr-329	489	11	non	non	ADJ
ftr-329	489	12	-	-	ADJ
ftr-329	489	13	double	double	ADJ
ftr-329	489	14	-	-	PUNCT
ftr-329	489	15	taxaffected	taxaffecte	VERB
ftr-329	489	16	world	world	NOUN
ftr-329	489	17	is	be	AUX
ftr-329	489	18	the	the	DET
ftr-329	489	19	world	world	NOUN
ftr-329	489	20	of	of	ADP
ftr-329	489	21	existing	exist	VERB
ftr-329	489	22	pre	pre	ADJ
ftr-329	489	23	-	-	ADJ
ftr-329	489	24	tax	tax	ADJ
ftr-329	489	25	returns	return	NOUN
ftr-329	489	26	,	,	PUNCT
ftr-329	489	27	coupled	couple	VERB
ftr-329	489	28	with	with	ADP
ftr-329	489	29	a	a	DET
ftr-329	489	30	single	single	ADJ
ftr-329	489	31	level	level	NOUN
ftr-329	489	32	of	of	ADP
ftr-329	489	33	tax	tax	NOUN
ftr-329	489	34	.	.	PUNCT
ftr-329	490	1	3	3	X
ftr-329	490	2	.	.	NOUN
ftr-329	490	3	third	third	ADJ
ftr-329	490	4	possible	possible	ADJ
ftr-329	490	5	approach	approach	NOUN
ftr-329	490	6	:	:	PUNCT
ftr-329	490	7	from	from	ADP
ftr-329	490	8	closed	close	VERB
ftr-329	490	9	to	to	PART
ftr-329	490	10	open	open	VERB
ftr-329	490	11	economies	economy	NOUN
ftr-329	490	12	a	a	DET
ftr-329	490	13	third	third	ADJ
ftr-329	490	14	approach	approach	NOUN
ftr-329	490	15	would	would	AUX
ftr-329	490	16	begin	begin	VERB
ftr-329	490	17	from	from	ADP
ftr-329	490	18	the	the	DET
ftr-329	490	19	well	well	ADV
ftr-329	490	20	-	-	PUNCT
ftr-329	490	21	defined	define	VERB
ftr-329	490	22	case	case	NOUN
ftr-329	490	23	of	of	ADP
ftr-329	490	24	a	a	DET
ftr-329	490	25	set	set	NOUN
ftr-329	490	26	of	of	ADP
ftr-329	490	27	closed	closed	ADJ
ftr-329	490	28	economies	economy	NOUN
ftr-329	490	29	in	in	ADP
ftr-329	490	30	each	each	PRON
ftr-329	490	31	of	of	ADP
ftr-329	490	32	which	which	PRON
ftr-329	490	33	income	income	NOUN
ftr-329	490	34	taxes	taxis	NOUN
ftr-329	490	35	are	be	AUX
ftr-329	490	36	levied	levy	VERB
ftr-329	490	37	at	at	ADP
ftr-329	490	38	a	a	DET
ftr-329	490	39	rate	rate	NOUN
ftr-329	490	40	based	base	VERB
ftr-329	490	41	upon	upon	SCONJ
ftr-329	490	42	a	a	DET
ftr-329	490	43	prior	prior	ADJ
ftr-329	490	44	decision	decision	NOUN
ftr-329	490	45	about	about	ADP
ftr-329	490	46	desired	desire	VERB
ftr-329	490	47	levels	level	NOUN
ftr-329	490	48	of	of	ADP
ftr-329	490	49	tax	tax	NOUN
ftr-329	490	50	-	-	PUNCT
ftr-329	490	51	financed	finance	VERB
ftr-329	490	52	amenities	amenity	NOUN
ftr-329	490	53	.	.	PUNCT
ftr-329	491	1	within	within	ADP
ftr-329	491	2	the	the	DET
ftr-329	491	3	framework	framework	NOUN
ftr-329	491	4	of	of	ADP
ftr-329	491	5	the	the	DET
ftr-329	491	6	problem	problem	NOUN
ftr-329	491	7	as	as	SCONJ
ftr-329	491	8	traditionally	traditionally	ADV
ftr-329	491	9	posed	pose	VERB
ftr-329	491	10	—	—	PUNCT
ftr-329	491	11	how	how	SCONJ
ftr-329	491	12	to	to	PART
ftr-329	491	13	preserve	preserve	VERB
ftr-329	491	14	the	the	DET
ftr-329	491	15	neutrality	neutrality	NOUN
ftr-329	491	16	associated	associate	VERB
ftr-329	491	17	with	with	ADP
ftr-329	491	18	a	a	DET
ftr-329	491	19	single	single	ADJ
ftr-329	491	20	level	level	NOUN
ftr-329	491	21	of	of	ADP
ftr-329	491	22	tax	tax	NOUN
ftr-329	491	23	in	in	ADP
ftr-329	491	24	the	the	DET
ftr-329	491	25	cross	cross	ADJ
ftr-329	491	26	-	-	ADJ
ftr-329	491	27	border	border	ADJ
ftr-329	491	28	setting	setting	NOUN
ftr-329	491	29	—	—	PUNCT
ftr-329	491	30	this	this	DET
ftr-329	491	31	approach	approach	NOUN
ftr-329	491	32	is	be	AUX
ftr-329	491	33	superior	superior	ADJ
ftr-329	491	34	to	to	ADP
ftr-329	491	35	the	the	DET
ftr-329	491	36	prior	prior	ADJ
ftr-329	491	37	two	two	NUM
ftr-329	491	38	because	because	SCONJ
ftr-329	491	39	the	the	DET
ftr-329	491	40	starting	starting	NOUN
ftr-329	491	41	point	point	NOUN
ftr-329	491	42	is	be	AUX
ftr-329	491	43	welldefined	welldefine	VERB
ftr-329	491	44	and	and	CCONJ
ftr-329	491	45	apparently	apparently	ADV
ftr-329	491	46	tax	tax	NOUN
ftr-329	491	47	-	-	PUNCT
ftr-329	491	48	neutral	neutral	ADJ
ftr-329	491	49	;	;	PUNCT
ftr-329	491	50	it	it	PRON
ftr-329	491	51	is	be	AUX
ftr-329	491	52	in	in	ADP
ftr-329	491	53	fact	fact	NOUN
ftr-329	491	54	the	the	DET
ftr-329	491	55	same	same	ADJ
ftr-329	491	56	starting	starting	NOUN
ftr-329	491	57	point	point	NOUN
ftr-329	491	58	that	that	PRON
ftr-329	491	59	is	be	AUX
ftr-329	491	60	used	use	VERB
ftr-329	491	61	for	for	ADP
ftr-329	491	62	the	the	DET
ftr-329	491	63	analysis	analysis	NOUN
ftr-329	491	64	of	of	ADP
ftr-329	491	65	closed	closed	ADJ
ftr-329	491	66	economies	economy	NOUN
ftr-329	491	67	.	.	PUNCT
ftr-329	492	1	in	in	ADP
ftr-329	492	2	addition	addition	NOUN
ftr-329	492	3	,	,	PUNCT
ftr-329	492	4	it	it	PRON
ftr-329	492	5	enjoys	enjoy	VERB
ftr-329	492	6	a	a	DET
ftr-329	492	7	greater	great	ADJ
ftr-329	492	8	consonance	consonance	NOUN
ftr-329	492	9	with	with	ADP
ftr-329	492	10	historical	historical	ADJ
ftr-329	492	11	practice	practice	NOUN
ftr-329	492	12	,	,	PUNCT
ftr-329	492	13	as	as	SCONJ
ftr-329	492	14	domestic	domestic	ADJ
ftr-329	492	15	economies	economy	NOUN
ftr-329	492	16	historically	historically	ADV
ftr-329	492	17	have	have	AUX
ftr-329	492	18	dwarfed	dwarfed	ADJ
ftr-329	492	19	international	international	ADJ
ftr-329	492	20	economies	economy	NOUN
ftr-329	492	21	in	in	ADP
ftr-329	492	22	size.94	size.94	PROPN
ftr-329	492	23	94	94	NUM
ftr-329	492	24	.	.	PUNCT
ftr-329	493	1	according	accord	VERB
ftr-329	493	2	to	to	ADP
ftr-329	493	3	the	the	DET
ftr-329	493	4	director	director	NOUN
ftr-329	493	5	general	general	ADJ
ftr-329	493	6	of	of	ADP
ftr-329	493	7	the	the	DET
ftr-329	493	8	world	world	NOUN
ftr-329	493	9	trade	trade	NOUN
ftr-329	493	10	organization	organization	NOUN
ftr-329	493	11	,	,	PUNCT
ftr-329	493	12	between	between	ADP
ftr-329	493	13	1950	1950	NUM
ftr-329	493	14	and	and	CCONJ
ftr-329	493	15	2010	2010	NUM
ftr-329	493	16	,	,	PUNCT
ftr-329	493	17	world	world	NOUN
ftr-329	493	18	trade	trade	NOUN
ftr-329	493	19	grew	grow	VERB
ftr-329	493	20	from	from	ADP
ftr-329	493	21	approximately	approximately	ADV
ftr-329	493	22	5.5	5.5	NUM
ftr-329	493	23	percent	percent	NOUN
ftr-329	493	24	to	to	ADP
ftr-329	493	25	approximately	approximately	ADV
ftr-329	493	26	29	29	NUM
ftr-329	493	27	percent	percent	NOUN
ftr-329	493	28	of	of	ADP
ftr-329	493	29	world	world	PROPN
ftr-329	493	30	gdp	gdp	PROPN
ftr-329	493	31	.	.	PUNCT
ftr-329	494	1	pascal	pascal	PROPN
ftr-329	494	2	lamy	lamy	NOUN
ftr-329	494	3	,	,	PUNCT
ftr-329	494	4	facts	fact	NOUN
ftr-329	494	5	and	and	CCONJ
ftr-329	494	6	fictions	fiction	NOUN
ftr-329	494	7	in	in	ADP
ftr-329	494	8	international	international	ADJ
ftr-329	494	9	trade	trade	NOUN
ftr-329	494	10	economics	economic	NOUN
ftr-329	494	11	,	,	PUNCT
ftr-329	494	12	speech	speech	NOUN
ftr-329	494	13	at	at	ADP
ftr-329	494	14	conference	conference	NOUN
ftr-329	494	15	on	on	ADP
ftr-329	494	16	trade	trade	NOUN
ftr-329	494	17	and	and	CCONJ
ftr-329	494	18	inclusive	inclusive	ADJ
ftr-329	494	19	organization	organization	NOUN
ftr-329	494	20	(	(	PUNCT
ftr-329	494	21	apr	apr	PROPN
ftr-329	494	22	.	.	PROPN
ftr-329	494	23	12	12	NUM
ftr-329	494	24	,	,	PUNCT
ftr-329	494	25	2010	2010	NUM
ftr-329	494	26	)	)	PUNCT
ftr-329	494	27	,	,	PUNCT
ftr-329	494	28	http://unstats.un.org/unsd/trade/s_geneva2011/	http://unstats.un.org/unsd/trade/s_geneva2011/	PROPN
ftr-329	494	29	86	86	NUM
ftr-329	494	30	florida	florida	PROPN
ftr-329	494	31	tax	tax	PROPN
ftr-329	494	32	review	review	NOUN
ftr-329	495	1	[	[	X
ftr-329	495	2	vol	vol	NOUN
ftr-329	495	3	.	.	NOUN
ftr-329	495	4	12:2	12:2	NUM
ftr-329	495	5	in	in	ADP
ftr-329	495	6	this	this	DET
ftr-329	495	7	setting	setting	NOUN
ftr-329	495	8	,	,	PUNCT
ftr-329	495	9	the	the	DET
ftr-329	495	10	question	question	NOUN
ftr-329	495	11	becomes	become	VERB
ftr-329	495	12	whether	whether	SCONJ
ftr-329	495	13	and	and	CCONJ
ftr-329	495	14	how	how	SCONJ
ftr-329	495	15	one	one	NOUN
ftr-329	495	16	can	can	AUX
ftr-329	495	17	preserve	preserve	VERB
ftr-329	495	18	the	the	DET
ftr-329	495	19	initial	initial	ADJ
ftr-329	495	20	neutrality	neutrality	NOUN
ftr-329	495	21	when	when	SCONJ
ftr-329	495	22	borders	border	NOUN
ftr-329	495	23	are	be	AUX
ftr-329	495	24	opened	open	VERB
ftr-329	495	25	.	.	PUNCT
ftr-329	496	1	it	it	PRON
ftr-329	496	2	will	will	AUX
ftr-329	496	3	be	be	AUX
ftr-329	496	4	seen	see	VERB
ftr-329	496	5	that	that	SCONJ
ftr-329	496	6	what	what	PRON
ftr-329	496	7	is	be	AUX
ftr-329	496	8	called	call	VERB
ftr-329	496	9	neutrality	neutrality	NOUN
ftr-329	496	10	—	—	PUNCT
ftr-329	496	11	namely	namely	ADV
ftr-329	496	12	,	,	PUNCT
ftr-329	496	13	the	the	DET
ftr-329	496	14	removal	removal	NOUN
ftr-329	496	15	of	of	ADP
ftr-329	496	16	tax	tax	NOUN
ftr-329	496	17	effects	effect	NOUN
ftr-329	496	18	across	across	ADP
ftr-329	496	19	some	some	DET
ftr-329	496	20	specified	specified	ADJ
ftr-329	496	21	margin	margin	NOUN
ftr-329	496	22	—	—	PUNCT
ftr-329	496	23	is	be	AUX
ftr-329	496	24	compromised	compromise	VERB
ftr-329	496	25	once	once	ADV
ftr-329	496	26	cross	cross	ADJ
ftr-329	496	27	-	-	ADJ
ftr-329	496	28	border	border	ADJ
ftr-329	496	29	trade	trade	NOUN
ftr-329	496	30	is	be	AUX
ftr-329	496	31	introduced	introduce	VERB
ftr-329	496	32	,	,	PUNCT
ftr-329	496	33	unless	unless	SCONJ
ftr-329	496	34	elasticity	elasticity	NOUN
ftr-329	496	35	along	along	ADP
ftr-329	496	36	the	the	DET
ftr-329	496	37	margin	margin	NOUN
ftr-329	496	38	of	of	ADP
ftr-329	496	39	behavior	behavior	NOUN
ftr-329	496	40	is	be	AUX
ftr-329	496	41	not	not	PART
ftr-329	496	42	associated	associate	VERB
ftr-329	496	43	with	with	ADP
ftr-329	496	44	redirection	redirection	NOUN
ftr-329	496	45	from	from	ADP
ftr-329	496	46	one	one	NUM
ftr-329	496	47	jurisdiction	jurisdiction	NOUN
ftr-329	496	48	to	to	ADP
ftr-329	496	49	another	another	PRON
ftr-329	496	50	of	of	ADP
ftr-329	496	51	either	either	DET
ftr-329	496	52	tax	tax	NOUN
ftr-329	496	53	revenues	revenue	NOUN
ftr-329	496	54	or	or	CCONJ
ftr-329	496	55	burdens	burden	NOUN
ftr-329	496	56	that	that	PRON
ftr-329	496	57	are	be	AUX
ftr-329	496	58	paid	pay	VERB
ftr-329	496	59	for	for	ADP
ftr-329	496	60	with	with	ADP
ftr-329	496	61	them	they	PRON
ftr-329	496	62	.	.	PUNCT
ftr-329	497	1	in	in	ADP
ftr-329	497	2	particular	particular	ADJ
ftr-329	497	3	,	,	PUNCT
ftr-329	497	4	as	as	SCONJ
ftr-329	497	5	capital	capital	NOUN
ftr-329	497	6	moves	move	NOUN
ftr-329	497	7	or	or	CCONJ
ftr-329	497	8	levels	level	NOUN
ftr-329	497	9	of	of	ADP
ftr-329	497	10	economic	economic	ADJ
ftr-329	497	11	activity	activity	NOUN
ftr-329	497	12	adjust	adjust	VERB
ftr-329	497	13	with	with	ADP
ftr-329	497	14	the	the	DET
ftr-329	497	15	opening	opening	NOUN
ftr-329	497	16	of	of	ADP
ftr-329	497	17	borders	border	NOUN
ftr-329	497	18	,	,	PUNCT
ftr-329	497	19	two	two	NUM
ftr-329	497	20	developments	development	NOUN
ftr-329	497	21	occur	occur	VERB
ftr-329	497	22	:	:	PUNCT
ftr-329	497	23	tax	tax	NOUN
ftr-329	497	24	revenues	revenue	NOUN
ftr-329	497	25	in	in	ADP
ftr-329	497	26	each	each	DET
ftr-329	497	27	affected	affect	VERB
ftr-329	497	28	jurisdiction	jurisdiction	NOUN
ftr-329	497	29	diverge	diverge	NOUN
ftr-329	497	30	from	from	ADP
ftr-329	497	31	the	the	DET
ftr-329	497	32	target	target	NOUN
ftr-329	497	33	that	that	PRON
ftr-329	497	34	was	be	AUX
ftr-329	497	35	set	set	VERB
ftr-329	497	36	initially	initially	ADV
ftr-329	497	37	(	(	PUNCT
ftr-329	497	38	and	and	CCONJ
ftr-329	497	39	that	that	PRON
ftr-329	497	40	was	be	AUX
ftr-329	497	41	associated	associate	VERB
ftr-329	497	42	with	with	ADP
ftr-329	497	43	a	a	DET
ftr-329	497	44	prior	prior	ADJ
ftr-329	497	45	decision	decision	NOUN
ftr-329	497	46	about	about	ADP
ftr-329	497	47	desired	desire	VERB
ftr-329	497	48	productivity	productivity	NOUN
ftr-329	497	49	levels	level	NOUN
ftr-329	497	50	)	)	PUNCT
ftr-329	497	51	,	,	PUNCT
ftr-329	497	52	and	and	CCONJ
ftr-329	497	53	the	the	DET
ftr-329	497	54	burden	burden	NOUN
ftr-329	497	55	on	on	ADP
ftr-329	497	56	infrastructure	infrastructure	NOUN
ftr-329	497	57	shifts	shift	NOUN
ftr-329	497	58	as	as	SCONJ
ftr-329	497	59	economic	economic	ADJ
ftr-329	497	60	activity	activity	NOUN
ftr-329	497	61	increases	increase	NOUN
ftr-329	497	62	or	or	CCONJ
ftr-329	497	63	declines	decline	NOUN
ftr-329	497	64	in	in	ADP
ftr-329	497	65	the	the	DET
ftr-329	497	66	jurisdiction	jurisdiction	NOUN
ftr-329	497	67	.	.	PUNCT
ftr-329	498	1	if	if	SCONJ
ftr-329	498	2	either	either	PRON
ftr-329	498	3	of	of	ADP
ftr-329	498	4	these	these	DET
ftr-329	498	5	changes	change	NOUN
ftr-329	498	6	(	(	PUNCT
ftr-329	498	7	that	that	PRON
ftr-329	498	8	is	be	AUX
ftr-329	498	9	,	,	PUNCT
ftr-329	498	10	burdens	burden	NOUN
ftr-329	498	11	or	or	CCONJ
ftr-329	498	12	tax	tax	NOUN
ftr-329	498	13	collections	collection	NOUN
ftr-329	498	14	)	)	PUNCT
ftr-329	498	15	while	while	SCONJ
ftr-329	498	16	the	the	DET
ftr-329	498	17	other	other	ADJ
ftr-329	498	18	does	do	AUX
ftr-329	498	19	not	not	PART
ftr-329	498	20	move	move	VERB
ftr-329	498	21	in	in	ADP
ftr-329	498	22	concert	concert	NOUN
ftr-329	498	23	,	,	PUNCT
ftr-329	498	24	pre	pre	ADJ
ftr-329	498	25	-	-	ADJ
ftr-329	498	26	tax	tax	ADJ
ftr-329	498	27	rates	rate	NOUN
ftr-329	498	28	of	of	ADP
ftr-329	498	29	return	return	NOUN
ftr-329	498	30	will	will	AUX
ftr-329	498	31	shift	shift	VERB
ftr-329	498	32	because	because	SCONJ
ftr-329	498	33	of	of	ADP
ftr-329	498	34	the	the	DET
ftr-329	498	35	non	non	NOUN
ftr-329	498	36	-	-	NOUN
ftr-329	498	37	correspondence	correspondence	NOUN
ftr-329	498	38	between	between	ADP
ftr-329	498	39	tax	tax	NOUN
ftr-329	498	40	revenues	revenue	NOUN
ftr-329	498	41	and	and	CCONJ
ftr-329	498	42	the	the	DET
ftr-329	498	43	requisite	requisite	ADJ
ftr-329	498	44	supply	supply	NOUN
ftr-329	498	45	of	of	ADP
ftr-329	498	46	tax	tax	NOUN
ftr-329	498	47	amenities	amenity	NOUN
ftr-329	498	48	.	.	PUNCT
ftr-329	499	1	if	if	SCONJ
ftr-329	499	2	both	both	DET
ftr-329	499	3	change	change	VERB
ftr-329	499	4	(	(	PUNCT
ftr-329	499	5	as	as	SCONJ
ftr-329	499	6	typically	typically	ADV
ftr-329	499	7	will	will	AUX
ftr-329	499	8	be	be	AUX
ftr-329	499	9	the	the	DET
ftr-329	499	10	case	case	NOUN
ftr-329	499	11	in	in	ADP
ftr-329	499	12	a	a	DET
ftr-329	499	13	world	world	NOUN
ftr-329	499	14	in	in	ADP
ftr-329	499	15	which	which	PRON
ftr-329	499	16	taxes	taxis	NOUN
ftr-329	499	17	are	be	AUX
ftr-329	499	18	not	not	PART
ftr-329	499	19	of	of	ADP
ftr-329	499	20	the	the	DET
ftr-329	499	21	lump	lump	NOUN
ftr-329	499	22	-	-	PUNCT
ftr-329	499	23	sum	sum	NOUN
ftr-329	499	24	variety	variety	NOUN
ftr-329	499	25	)	)	PUNCT
ftr-329	500	1	the	the	DET
ftr-329	500	2	net	net	ADJ
ftr-329	500	3	effect	effect	NOUN
ftr-329	500	4	is	be	AUX
ftr-329	500	5	uncertain	uncertain	ADJ
ftr-329	500	6	.	.	PUNCT
ftr-329	501	1	in	in	ADP
ftr-329	501	2	most	most	ADJ
ftr-329	501	3	cases	case	NOUN
ftr-329	501	4	,	,	PUNCT
ftr-329	501	5	however	however	ADV
ftr-329	501	6	,	,	PUNCT
ftr-329	501	7	because	because	SCONJ
ftr-329	501	8	both	both	DET
ftr-329	501	9	the	the	DET
ftr-329	501	10	resulting	result	VERB
ftr-329	501	11	effect	effect	NOUN
ftr-329	501	12	of	of	ADP
ftr-329	501	13	changes	change	NOUN
ftr-329	501	14	in	in	ADP
ftr-329	501	15	tax	tax	NOUN
ftr-329	501	16	revenue	revenue	NOUN
ftr-329	501	17	on	on	ADP
ftr-329	501	18	capital	capital	NOUN
ftr-329	501	19	productivity	productivity	NOUN
ftr-329	501	20	and	and	CCONJ
ftr-329	501	21	the	the	DET
ftr-329	501	22	shift	shift	NOUN
ftr-329	501	23	in	in	ADP
ftr-329	501	24	burdens	burden	NOUN
ftr-329	501	25	on	on	ADP
ftr-329	501	26	tax	tax	NOUN
ftr-329	501	27	-	-	PUNCT
ftr-329	501	28	financed	finance	VERB
ftr-329	501	29	amenities	amenity	NOUN
ftr-329	501	30	can	can	AUX
ftr-329	501	31	be	be	AUX
ftr-329	501	32	large	large	ADJ
ftr-329	501	33	,	,	PUNCT
ftr-329	501	34	the	the	DET
ftr-329	501	35	divergence	divergence	NOUN
ftr-329	501	36	from	from	ADP
ftr-329	501	37	the	the	DET
ftr-329	501	38	closed	close	VERB
ftr-329	501	39	-	-	PUNCT
ftr-329	501	40	economy	economy	NOUN
ftr-329	501	41	baseline	baseline	NOUN
ftr-329	501	42	that	that	PRON
ftr-329	501	43	results	result	NOUN
ftr-329	501	44	has	have	VERB
ftr-329	501	45	a	a	DET
ftr-329	501	46	significant	significant	ADJ
ftr-329	501	47	impact	impact	NOUN
ftr-329	501	48	on	on	ADP
ftr-329	501	49	both	both	PRON
ftr-329	501	50	pre	pre	ADJ
ftr-329	501	51	and	and	CCONJ
ftr-329	501	52	post	post	ADJ
ftr-329	501	53	-	-	ADJ
ftr-329	501	54	tax	tax	ADJ
ftr-329	501	55	rates	rate	NOUN
ftr-329	501	56	of	of	ADP
ftr-329	501	57	return	return	NOUN
ftr-329	501	58	and	and	CCONJ
ftr-329	501	59	consequently	consequently	ADV
ftr-329	501	60	on	on	ADP
ftr-329	501	61	the	the	DET
ftr-329	501	62	level	level	NOUN
ftr-329	501	63	of	of	ADP
ftr-329	501	64	taxes	taxis	NOUN
ftr-329	501	65	necessary	necessary	ADJ
ftr-329	501	66	to	to	PART
ftr-329	501	67	maintain	maintain	VERB
ftr-329	501	68	the	the	DET
ftr-329	501	69	previously	previously	ADV
ftr-329	501	70	set	set	VERB
ftr-329	501	71	baseline	baseline	NOUN
ftr-329	501	72	.	.	PUNCT
ftr-329	502	1	the	the	DET
ftr-329	502	2	feedback	feedback	NOUN
ftr-329	502	3	effect	effect	NOUN
ftr-329	502	4	of	of	ADP
ftr-329	502	5	tax	tax	NOUN
ftr-329	502	6	-	-	PUNCT
ftr-329	502	7	induced	induce	VERB
ftr-329	502	8	capital	capital	NOUN
ftr-329	502	9	flows	flow	NOUN
ftr-329	502	10	on	on	ADP
ftr-329	502	11	tax	tax	NOUN
ftr-329	502	12	revenues	revenue	NOUN
ftr-329	502	13	and	and	CCONJ
ftr-329	502	14	,	,	PUNCT
ftr-329	502	15	ultimately	ultimately	ADV
ftr-329	502	16	,	,	PUNCT
ftr-329	502	17	on	on	ADP
ftr-329	502	18	the	the	DET
ftr-329	502	19	productivity	productivity	NOUN
ftr-329	502	20	of	of	ADP
ftr-329	502	21	factors	factor	NOUN
ftr-329	502	22	of	of	ADP
ftr-329	502	23	production	production	NOUN
ftr-329	502	24	makes	make	VERB
ftr-329	502	25	it	it	PRON
ftr-329	502	26	impossible	impossible	ADJ
ftr-329	502	27	to	to	PART
ftr-329	502	28	articulate	articulate	VERB
ftr-329	502	29	a	a	DET
ftr-329	502	30	neutrality	neutrality	NOUN
ftr-329	502	31	standard	standard	NOUN
ftr-329	502	32	compatible	compatible	ADJ
ftr-329	502	33	with	with	ADP
ftr-329	502	34	cross	cross	ADJ
ftr-329	502	35	-	-	ADJ
ftr-329	502	36	border	border	ADJ
ftr-329	502	37	trade	trade	NOUN
ftr-329	502	38	among	among	ADP
ftr-329	502	39	distinct	distinct	ADJ
ftr-329	502	40	,	,	PUNCT
ftr-329	502	41	sovereign	sovereign	ADJ
ftr-329	502	42	tax	tax	NOUN
ftr-329	502	43	jurisdictions	jurisdiction	NOUN
ftr-329	502	44	,	,	PUNCT
ftr-329	502	45	as	as	ADV
ftr-329	502	46	long	long	ADV
ftr-329	502	47	as	as	SCONJ
ftr-329	502	48	one	one	NUM
ftr-329	502	49	models	model	NOUN
ftr-329	502	50	taxes	taxis	NOUN
ftr-329	502	51	as	as	ADP
ftr-329	502	52	pure	pure	ADJ
ftr-329	502	53	costs	cost	NOUN
ftr-329	502	54	that	that	PRON
ftr-329	502	55	purchase	purchase	VERB
ftr-329	502	56	literally	literally	ADV
ftr-329	502	57	nothing	nothing	PRON
ftr-329	502	58	.	.	PUNCT
ftr-329	503	1	these	these	DET
ftr-329	503	2	ideas	idea	NOUN
ftr-329	503	3	can	can	AUX
ftr-329	503	4	be	be	AUX
ftr-329	503	5	made	make	VERB
ftr-329	503	6	clearer	clear	ADJ
ftr-329	503	7	with	with	ADP
ftr-329	503	8	the	the	DET
ftr-329	503	9	aid	aid	NOUN
ftr-329	503	10	of	of	ADP
ftr-329	503	11	a	a	DET
ftr-329	503	12	discussion	discussion	NOUN
ftr-329	503	13	example	example	NOUN
ftr-329	503	14	.	.	PUNCT
ftr-329	504	1	thus	thus	ADV
ftr-329	504	2	,	,	PUNCT
ftr-329	504	3	consider	consider	VERB
ftr-329	504	4	a	a	DET
ftr-329	504	5	system	system	NOUN
ftr-329	504	6	of	of	ADP
ftr-329	504	7	two	two	NUM
ftr-329	504	8	states	state	NOUN
ftr-329	504	9	,	,	PUNCT
ftr-329	504	10	a	a	PRON
ftr-329	504	11	and	and	CCONJ
ftr-329	504	12	b	b	NOUN
ftr-329	504	13	,	,	PUNCT
ftr-329	504	14	in	in	ADP
ftr-329	504	15	which	which	PRON
ftr-329	504	16	the	the	DET
ftr-329	504	17	economies	economy	NOUN
ftr-329	504	18	initially	initially	ADV
ftr-329	504	19	are	be	AUX
ftr-329	504	20	closed	close	VERB
ftr-329	504	21	.	.	PUNCT
ftr-329	505	1	pursuant	pursuant	ADJ
ftr-329	505	2	to	to	ADP
ftr-329	505	3	their	their	PRON
ftr-329	505	4	own	own	ADJ
ftr-329	505	5	internal	internal	ADJ
ftr-329	505	6	political	political	ADJ
ftr-329	505	7	processes	process	NOUN
ftr-329	505	8	,	,	PUNCT
ftr-329	505	9	each	each	DET
ftr-329	505	10	state	state	NOUN
ftr-329	505	11	selects	select	VERB
ftr-329	505	12	a	a	DET
ftr-329	505	13	level	level	NOUN
ftr-329	505	14	of	of	ADP
ftr-329	505	15	tax	tax	NOUN
ftr-329	505	16	amenities	amenity	NOUN
ftr-329	505	17	and	and	CCONJ
ftr-329	505	18	a	a	DET
ftr-329	505	19	tax	tax	NOUN
ftr-329	505	20	base	base	NOUN
ftr-329	505	21	and	and	CCONJ
ftr-329	505	22	rate	rate	NOUN
ftr-329	505	23	designed	design	VERB
ftr-329	505	24	to	to	PART
ftr-329	505	25	supply	supply	VERB
ftr-329	505	26	those	those	DET
ftr-329	505	27	amenities	amenity	NOUN
ftr-329	505	28	in	in	ADP
ftr-329	505	29	a	a	DET
ftr-329	505	30	reasonably	reasonably	ADV
ftr-329	505	31	efficient	efficient	ADJ
ftr-329	505	32	manner	manner	NOUN
ftr-329	505	33	.	.	PUNCT
ftr-329	506	1	state	state	NOUN
ftr-329	506	2	a	a	DET
ftr-329	506	3	taxes	taxis	NOUN
ftr-329	506	4	at	at	ADP
ftr-329	506	5	a	a	DET
ftr-329	506	6	high	high	ADJ
ftr-329	506	7	average	average	ADJ
ftr-329	506	8	rate	rate	NOUN
ftr-329	506	9	,	,	PUNCT
ftr-329	506	10	devotes	devote	VERB
ftr-329	506	11	much	much	ADJ
ftr-329	506	12	of	of	ADP
ftr-329	506	13	its	its	PRON
ftr-329	506	14	tax	tax	NOUN
ftr-329	506	15	revenue	revenue	NOUN
ftr-329	506	16	to	to	ADP
ftr-329	506	17	building	build	VERB
ftr-329	506	18	institutions	institution	NOUN
ftr-329	506	19	and	and	CCONJ
ftr-329	506	20	infrastructure	infrastructure	NOUN
ftr-329	506	21	and	and	CCONJ
ftr-329	506	22	,	,	PUNCT
ftr-329	506	23	in	in	ADP
ftr-329	506	24	consequence	consequence	NOUN
ftr-329	506	25	,	,	PUNCT
ftr-329	506	26	has	have	VERB
ftr-329	506	27	a	a	DET
ftr-329	506	28	high	high	ADJ
ftr-329	506	29	level	level	NOUN
ftr-329	506	30	of	of	ADP
ftr-329	506	31	productivity	productivity	NOUN
ftr-329	506	32	,	,	PUNCT
ftr-329	506	33	expressed	express	VERB
ftr-329	506	34	as	as	ADP
ftr-329	506	35	gdp	gdp	NOUN
ftr-329	506	36	per	per	ADP
ftr-329	506	37	capita	capita	NOUN
ftr-329	506	38	.	.	PUNCT
ftr-329	507	1	state	state	NOUN
ftr-329	507	2	b	b	PROPN
ftr-329	507	3	taxes	taxis	NOUN
ftr-329	507	4	at	at	ADP
ftr-329	507	5	a	a	DET
ftr-329	507	6	low	low	ADJ
ftr-329	507	7	rate	rate	NOUN
ftr-329	507	8	and	and	CCONJ
ftr-329	507	9	has	have	VERB
ftr-329	507	10	a	a	DET
ftr-329	507	11	correspondingly	correspondingly	ADV
ftr-329	507	12	lower	low	ADJ
ftr-329	507	13	level	level	NOUN
ftr-329	507	14	of	of	ADP
ftr-329	507	15	productivity	productivity	NOUN
ftr-329	507	16	.	.	PUNCT
ftr-329	508	1	the	the	DET
ftr-329	508	2	question	question	NOUN
ftr-329	508	3	is	be	AUX
ftr-329	508	4	what	what	PRON
ftr-329	508	5	happens	happen	VERB
ftr-329	508	6	when	when	SCONJ
ftr-329	508	7	borders	border	NOUN
ftr-329	508	8	are	be	AUX
ftr-329	508	9	opened	open	VERB
ftr-329	508	10	and	and	CCONJ
ftr-329	508	11	capital	capital	NOUN
ftr-329	508	12	flows	flow	NOUN
ftr-329	508	13	from	from	ADP
ftr-329	508	14	one	one	NUM
ftr-329	508	15	jurisdiction	jurisdiction	NOUN
ftr-329	508	16	to	to	ADP
ftr-329	508	17	the	the	DET
ftr-329	508	18	other	other	ADJ
ftr-329	508	19	.	.	PUNCT
ftr-329	509	1	refdocs	refdocs	PROPN
ftr-329	509	2	/	/	SYM
ftr-329	509	3	iads	iads	PROPN
ftr-329	509	4	/	/	SYM
ftr-329	509	5	facts%20and%20fictions%20in%20international%20trade%20econ	facts%20and%20fictions%20in%20international%20trade%20econ	PROPN
ftr-329	509	6	omics%20(wto%20-%20apr%202010).pdf	omics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	509	7	.	.	PUNCT
ftr-329	510	1	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	2	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	3	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	4	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	5	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	6	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	7	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	8	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	9	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	10	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	11	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	12	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	13	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	14	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	15	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	16	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	17	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	18	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	19	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	20	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	21	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	22	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	23	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	24	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	http://unstats.un.org/unsd/trade/s_geneva2011/refdocs/iads/facts%20and%20fictions%20in%20international%20trade%20economics%20(wto%20-%20apr%202010).pdf	PROPN
ftr-329	510	25	2012	2012	NUM
ftr-329	510	26	]	]	PUNCT
ftr-329	510	27	tax	tax	NOUN
ftr-329	510	28	neutralities	neutrality	NOUN
ftr-329	510	29	and	and	CCONJ
ftr-329	510	30	tax	tax	NOUN
ftr-329	510	31	amenities	amenity	NOUN
ftr-329	510	32	87	87	NUM
ftr-329	510	33	(	(	PUNCT
ftr-329	510	34	i	i	NOUN
ftr-329	510	35	)	)	PUNCT
ftr-329	510	36	non	non	ADJ
ftr-329	510	37	-	-	NOUN
ftr-329	510	38	preservation	preservation	NOUN
ftr-329	510	39	of	of	ADP
ftr-329	510	40	savings	saving	NOUN
ftr-329	510	41	neutrality	neutrality	NOUN
ftr-329	510	42	suppose	suppose	VERB
ftr-329	510	43	that	that	SCONJ
ftr-329	510	44	a	a	PRON
ftr-329	510	45	and	and	CCONJ
ftr-329	510	46	b	b	NOUN
ftr-329	510	47	adopt	adopt	ADJ
ftr-329	510	48	systems	system	NOUN
ftr-329	510	49	of	of	ADP
ftr-329	510	50	territorial	territorial	ADJ
ftr-329	510	51	taxation	taxation	NOUN
ftr-329	510	52	on	on	ADP
ftr-329	510	53	the	the	DET
ftr-329	510	54	basis	basis	NOUN
ftr-329	510	55	that	that	SCONJ
ftr-329	510	56	they	they	PRON
ftr-329	510	57	wish	wish	VERB
ftr-329	510	58	to	to	PART
ftr-329	510	59	promote	promote	VERB
ftr-329	510	60	savings	saving	NOUN
ftr-329	510	61	neutrality	neutrality	NOUN
ftr-329	510	62	.	.	PUNCT
ftr-329	511	1	savings	saving	NOUN
ftr-329	511	2	neutrality	neutrality	NOUN
ftr-329	511	3	,	,	PUNCT
ftr-329	511	4	it	it	PRON
ftr-329	511	5	will	will	AUX
ftr-329	511	6	be	be	AUX
ftr-329	511	7	recalled	recall	VERB
ftr-329	511	8	,	,	PUNCT
ftr-329	511	9	holds	hold	VERB
ftr-329	511	10	when	when	SCONJ
ftr-329	511	11	all	all	DET
ftr-329	511	12	investors	investor	NOUN
ftr-329	511	13	face	face	VERB
ftr-329	511	14	the	the	DET
ftr-329	511	15	same	same	ADJ
ftr-329	511	16	after	after	ADP
ftr-329	511	17	-	-	PUNCT
ftr-329	511	18	tax	tax	NOUN
ftr-329	511	19	return	return	NOUN
ftr-329	511	20	to	to	ADP
ftr-329	511	21	savings	saving	NOUN
ftr-329	511	22	.	.	PUNCT
ftr-329	512	1	when	when	SCONJ
ftr-329	512	2	that	that	DET
ftr-329	512	3	criterion	criterion	NOUN
ftr-329	512	4	is	be	AUX
ftr-329	512	5	met	meet	VERB
ftr-329	512	6	,	,	PUNCT
ftr-329	512	7	it	it	PRON
ftr-329	512	8	is	be	AUX
ftr-329	512	9	not	not	PART
ftr-329	512	10	possible	possible	ADJ
ftr-329	512	11	for	for	SCONJ
ftr-329	512	12	total	total	ADJ
ftr-329	512	13	global	global	ADJ
ftr-329	512	14	welfare	welfare	NOUN
ftr-329	512	15	to	to	PART
ftr-329	512	16	be	be	AUX
ftr-329	512	17	improved	improve	VERB
ftr-329	512	18	by	by	ADP
ftr-329	512	19	reallocating	reallocate	VERB
ftr-329	512	20	some	some	DET
ftr-329	512	21	savings	saving	NOUN
ftr-329	512	22	from	from	ADP
ftr-329	512	23	investors	investor	NOUN
ftr-329	512	24	in	in	ADP
ftr-329	512	25	low	low	ADJ
ftr-329	512	26	-	-	PUNCT
ftr-329	512	27	tax	tax	NOUN
ftr-329	512	28	jurisdictions	jurisdiction	NOUN
ftr-329	512	29	to	to	ADP
ftr-329	512	30	investors	investor	NOUN
ftr-329	512	31	in	in	ADP
ftr-329	512	32	high	high	ADJ
ftr-329	512	33	-	-	PUNCT
ftr-329	512	34	tax	tax	NOUN
ftr-329	512	35	jurisdictions	jurisdiction	NOUN
ftr-329	512	36	(	(	PUNCT
ftr-329	512	37	or	or	CCONJ
ftr-329	512	38	vice	vice	NOUN
ftr-329	512	39	-	-	NOUN
ftr-329	512	40	versa).95	versa).95	ADJ
ftr-329	512	41	worldwide	worldwide	ADJ
ftr-329	512	42	allocations	allocation	NOUN
ftr-329	512	43	of	of	ADP
ftr-329	512	44	goods	good	NOUN
ftr-329	512	45	to	to	ADP
ftr-329	512	46	savings	saving	NOUN
ftr-329	512	47	and	and	CCONJ
ftr-329	512	48	consumption	consumption	NOUN
ftr-329	512	49	are	be	AUX
ftr-329	512	50	asserted	assert	VERB
ftr-329	512	51	to	to	PART
ftr-329	512	52	be	be	AUX
ftr-329	512	53	pareto	pareto	VERB
ftr-329	512	54	-	-	PUNCT
ftr-329	512	55	optimal.96	optimal.96	NOUN
ftr-329	512	56	by	by	ADP
ftr-329	512	57	the	the	DET
ftr-329	512	58	terms	term	NOUN
ftr-329	512	59	of	of	ADP
ftr-329	512	60	the	the	DET
ftr-329	512	61	standard	standard	ADJ
ftr-329	512	62	analysis,97	analysis,97	NOUN
ftr-329	512	63	universal	universal	ADJ
ftr-329	512	64	territorial	territorial	ADJ
ftr-329	512	65	systems	system	NOUN
ftr-329	512	66	satisfy	satisfy	VERB
ftr-329	512	67	savings	saving	NOUN
ftr-329	512	68	neutrality	neutrality	NOUN
ftr-329	512	69	because	because	SCONJ
ftr-329	512	70	they	they	PRON
ftr-329	512	71	cause	cause	VERB
ftr-329	512	72	capital	capital	NOUN
ftr-329	512	73	to	to	PART
ftr-329	512	74	flow	flow	VERB
ftr-329	512	75	from	from	ADP
ftr-329	512	76	high	high	ADJ
ftr-329	512	77	-	-	PUNCT
ftr-329	512	78	tax	tax	NOUN
ftr-329	512	79	to	to	ADP
ftr-329	512	80	low	low	ADJ
ftr-329	512	81	-	-	PUNCT
ftr-329	512	82	tax	tax	NOUN
ftr-329	512	83	jurisdictions	jurisdiction	NOUN
ftr-329	512	84	until	until	SCONJ
ftr-329	512	85	the	the	DET
ftr-329	512	86	after	after	ADP
ftr-329	512	87	-	-	PUNCT
ftr-329	512	88	tax	tax	NOUN
ftr-329	512	89	return	return	NOUN
ftr-329	512	90	to	to	ADP
ftr-329	512	91	savings	saving	NOUN
ftr-329	512	92	everywhere	everywhere	ADV
ftr-329	512	93	is	be	AUX
ftr-329	512	94	the	the	DET
ftr-329	512	95	same	same	ADJ
ftr-329	512	96	.	.	PUNCT
ftr-329	513	1	in	in	ADP
ftr-329	513	2	the	the	DET
ftr-329	513	3	stylized	stylized	ADJ
ftr-329	513	4	world	world	NOUN
ftr-329	513	5	under	under	ADP
ftr-329	513	6	consideration	consideration	NOUN
ftr-329	513	7	here	here	ADV
ftr-329	513	8	,	,	PUNCT
ftr-329	513	9	when	when	SCONJ
ftr-329	513	10	borders	border	NOUN
ftr-329	513	11	are	be	AUX
ftr-329	513	12	opened	open	VERB
ftr-329	513	13	,	,	PUNCT
ftr-329	513	14	capital	capital	NOUN
ftr-329	513	15	is	be	AUX
ftr-329	513	16	expected	expect	VERB
ftr-329	513	17	to	to	PART
ftr-329	513	18	flow	flow	VERB
ftr-329	513	19	from	from	ADP
ftr-329	513	20	a	a	DET
ftr-329	513	21	to	to	PART
ftr-329	513	22	b	b	NOUN
ftr-329	513	23	as	as	SCONJ
ftr-329	513	24	investors	investor	NOUN
ftr-329	513	25	reap	reap	VERB
ftr-329	513	26	the	the	DET
ftr-329	513	27	benefits	benefit	NOUN
ftr-329	513	28	of	of	ADP
ftr-329	513	29	lower	low	ADJ
ftr-329	513	30	taxes	taxis	NOUN
ftr-329	513	31	there	there	ADV
ftr-329	513	32	,	,	PUNCT
ftr-329	513	33	which	which	PRON
ftr-329	513	34	make	make	VERB
ftr-329	513	35	the	the	DET
ftr-329	513	36	after	after	ADP
ftr-329	513	37	-	-	PUNCT
ftr-329	513	38	tax	tax	NOUN
ftr-329	513	39	rate	rate	NOUN
ftr-329	513	40	of	of	ADP
ftr-329	513	41	return	return	NOUN
ftr-329	513	42	higher	higher	ADV
ftr-329	513	43	.	.	PUNCT
ftr-329	514	1	as	as	SCONJ
ftr-329	514	2	capital	capital	NOUN
ftr-329	514	3	flows	flow	VERB
ftr-329	514	4	out	out	ADP
ftr-329	514	5	of	of	ADP
ftr-329	514	6	a	a	PRON
ftr-329	514	7	and	and	CCONJ
ftr-329	514	8	into	into	ADP
ftr-329	514	9	b	b	PROPN
ftr-329	514	10	,	,	PUNCT
ftr-329	514	11	its	its	PRON
ftr-329	514	12	relative	relative	ADJ
ftr-329	514	13	supply	supply	NOUN
ftr-329	514	14	in	in	ADP
ftr-329	514	15	the	the	DET
ftr-329	514	16	former	former	ADJ
ftr-329	514	17	drops	drop	NOUN
ftr-329	514	18	and	and	CCONJ
ftr-329	514	19	in	in	ADP
ftr-329	514	20	the	the	DET
ftr-329	514	21	latter	latter	ADJ
ftr-329	514	22	rises	rise	NOUN
ftr-329	514	23	,	,	PUNCT
ftr-329	514	24	causing	cause	VERB
ftr-329	514	25	,	,	PUNCT
ftr-329	514	26	respectively	respectively	ADV
ftr-329	514	27	,	,	PUNCT
ftr-329	514	28	an	an	DET
ftr-329	514	29	increase	increase	NOUN
ftr-329	514	30	and	and	CCONJ
ftr-329	514	31	a	a	DET
ftr-329	514	32	decline	decline	NOUN
ftr-329	514	33	in	in	ADP
ftr-329	514	34	after	after	ADP
ftr-329	514	35	-	-	PUNCT
ftr-329	514	36	tax	tax	NOUN
ftr-329	514	37	rates	rate	NOUN
ftr-329	514	38	of	of	ADP
ftr-329	514	39	return	return	NOUN
ftr-329	514	40	to	to	ADP
ftr-329	514	41	capital	capital	NOUN
ftr-329	514	42	in	in	ADP
ftr-329	514	43	the	the	DET
ftr-329	514	44	two	two	NUM
ftr-329	514	45	jurisdictions	jurisdiction	NOUN
ftr-329	514	46	relative	relative	ADJ
ftr-329	514	47	to	to	ADP
ftr-329	514	48	the	the	DET
ftr-329	514	49	rates	rate	NOUN
ftr-329	514	50	in	in	ADP
ftr-329	514	51	effect	effect	NOUN
ftr-329	514	52	immediately	immediately	ADV
ftr-329	514	53	prior	prior	ADV
ftr-329	514	54	to	to	ADP
ftr-329	514	55	the	the	DET
ftr-329	514	56	opening	opening	NOUN
ftr-329	514	57	of	of	ADP
ftr-329	514	58	borders	border	NOUN
ftr-329	514	59	.	.	PUNCT
ftr-329	515	1	the	the	DET
ftr-329	515	2	flow	flow	NOUN
ftr-329	515	3	continues	continue	VERB
ftr-329	515	4	until	until	SCONJ
ftr-329	515	5	aftertax	aftertax	ADJ
ftr-329	515	6	rates	rate	NOUN
ftr-329	515	7	equalize	equalize	VERB
ftr-329	515	8	,	,	PUNCT
ftr-329	515	9	at	at	ADP
ftr-329	515	10	which	which	DET
ftr-329	515	11	point	point	NOUN
ftr-329	515	12	equilibrium	equilibrium	NOUN
ftr-329	515	13	is	be	AUX
ftr-329	515	14	reached	reach	VERB
ftr-329	515	15	and	and	CCONJ
ftr-329	515	16	the	the	DET
ftr-329	515	17	economic	economic	ADJ
ftr-329	515	18	return	return	NOUN
ftr-329	515	19	on	on	ADP
ftr-329	515	20	the	the	DET
ftr-329	515	21	decision	decision	NOUN
ftr-329	515	22	to	to	PART
ftr-329	515	23	save	save	VERB
ftr-329	515	24	or	or	CCONJ
ftr-329	515	25	invest	invest	VERB
ftr-329	515	26	is	be	AUX
ftr-329	515	27	the	the	DET
ftr-329	515	28	same	same	ADJ
ftr-329	515	29	in	in	ADP
ftr-329	515	30	a	a	DET
ftr-329	515	31	and	and	CCONJ
ftr-329	515	32	b.	b.	PROPN
ftr-329	515	33	savings	saving	NOUN
ftr-329	515	34	neutrality	neutrality	NOUN
ftr-329	515	35	,	,	PUNCT
ftr-329	515	36	under	under	ADP
ftr-329	515	37	this	this	DET
ftr-329	515	38	view	view	NOUN
ftr-329	515	39	,	,	PUNCT
ftr-329	515	40	is	be	AUX
ftr-329	515	41	preserved	preserve	VERB
ftr-329	515	42	.	.	PUNCT
ftr-329	516	1	the	the	DET
ftr-329	516	2	standard	standard	ADJ
ftr-329	516	3	analysis	analysis	NOUN
ftr-329	516	4	disregards	disregard	VERB
ftr-329	516	5	the	the	DET
ftr-329	516	6	fact	fact	NOUN
ftr-329	516	7	that	that	SCONJ
ftr-329	516	8	if	if	SCONJ
ftr-329	516	9	capital	capital	NOUN
ftr-329	516	10	begins	begin	VERB
ftr-329	516	11	to	to	PART
ftr-329	516	12	flow	flow	VERB
ftr-329	516	13	from	from	ADP
ftr-329	516	14	a	a	DET
ftr-329	516	15	to	to	ADP
ftr-329	516	16	b	b	NOUN
ftr-329	516	17	,	,	PUNCT
ftr-329	516	18	then	then	ADV
ftr-329	516	19	,	,	PUNCT
ftr-329	516	20	under	under	ADP
ftr-329	516	21	territorial	territorial	ADJ
ftr-329	516	22	taxation	taxation	NOUN
ftr-329	516	23	,	,	PUNCT
ftr-329	516	24	a	a	DET
ftr-329	516	25	’s	’s	ADJ
ftr-329	516	26	tax	tax	NOUN
ftr-329	516	27	revenues	revenue	NOUN
ftr-329	516	28	will	will	AUX
ftr-329	516	29	drop	drop	VERB
ftr-329	516	30	,	,	PUNCT
ftr-329	516	31	and	and	CCONJ
ftr-329	516	32	,	,	PUNCT
ftr-329	516	33	over	over	ADP
ftr-329	516	34	time	time	NOUN
ftr-329	516	35	,	,	PUNCT
ftr-329	516	36	the	the	DET
ftr-329	516	37	level	level	NOUN
ftr-329	516	38	of	of	ADP
ftr-329	516	39	tax	tax	NOUN
ftr-329	516	40	-	-	PUNCT
ftr-329	516	41	financed	finance	VERB
ftr-329	516	42	amenities	amenity	NOUN
ftr-329	516	43	in	in	ADP
ftr-329	516	44	a	a	PRON
ftr-329	516	45	will	will	AUX
ftr-329	516	46	drop	drop	VERB
ftr-329	516	47	as	as	ADV
ftr-329	516	48	well	well	ADV
ftr-329	516	49	.	.	PUNCT
ftr-329	517	1	the	the	DET
ftr-329	517	2	drop	drop	NOUN
ftr-329	517	3	in	in	ADP
ftr-329	517	4	amenities	amenity	NOUN
ftr-329	517	5	will	will	AUX
ftr-329	517	6	lower	lower	VERB
ftr-329	517	7	the	the	DET
ftr-329	517	8	pre	pre	NOUN
ftr-329	517	9	-	-	NOUN
ftr-329	517	10	tax	tax	NOUN
ftr-329	517	11	and	and	CCONJ
ftr-329	517	12	after	after	ADP
ftr-329	517	13	-	-	PUNCT
ftr-329	517	14	tax	tax	NOUN
ftr-329	517	15	rates	rate	NOUN
ftr-329	517	16	of	of	ADP
ftr-329	517	17	return	return	NOUN
ftr-329	517	18	to	to	ADP
ftr-329	517	19	investment	investment	NOUN
ftr-329	517	20	in	in	ADP
ftr-329	517	21	a	a	DET
ftr-329	517	22	apart	apart	ADV
ftr-329	517	23	from	from	ADP
ftr-329	517	24	any	any	DET
ftr-329	517	25	effect	effect	NOUN
ftr-329	517	26	caused	cause	VERB
ftr-329	517	27	by	by	ADP
ftr-329	517	28	changes	change	NOUN
ftr-329	517	29	in	in	ADP
ftr-329	517	30	the	the	DET
ftr-329	517	31	relative	relative	ADJ
ftr-329	517	32	supplies	supply	NOUN
ftr-329	517	33	of	of	ADP
ftr-329	517	34	factors	factor	NOUN
ftr-329	517	35	of	of	ADP
ftr-329	517	36	production	production	NOUN
ftr-329	517	37	there	there	ADV
ftr-329	517	38	.	.	PUNCT
ftr-329	518	1	that	that	PRON
ftr-329	518	2	is	be	AUX
ftr-329	518	3	,	,	PUNCT
ftr-329	518	4	the	the	DET
ftr-329	518	5	drop	drop	NOUN
ftr-329	518	6	in	in	ADP
ftr-329	518	7	amenities	amenity	NOUN
ftr-329	518	8	will	will	AUX
ftr-329	518	9	lower	lower	VERB
ftr-329	518	10	the	the	DET
ftr-329	518	11	value	value	NOUN
ftr-329	518	12	of	of	ADP
ftr-329	518	13	a	a	PRON
ftr-329	518	14	-	-	PUNCT
ftr-329	518	15	sited	sited	ADJ
ftr-329	518	16	assets	asset	NOUN
ftr-329	518	17	in	in	ADP
ftr-329	518	18	real	real	ADJ
ftr-329	518	19	terms	term	NOUN
ftr-329	518	20	.	.	PUNCT
ftr-329	519	1	(	(	PUNCT
ftr-329	519	2	note	note	VERB
ftr-329	519	3	that	that	SCONJ
ftr-329	519	4	if	if	SCONJ
ftr-329	519	5	a	a	PRON
ftr-329	519	6	raises	raise	VERB
ftr-329	519	7	its	its	PRON
ftr-329	519	8	rates	rate	NOUN
ftr-329	519	9	to	to	PART
ftr-329	519	10	compensate	compensate	VERB
ftr-329	519	11	for	for	ADP
ftr-329	519	12	the	the	DET
ftr-329	519	13	reduction	reduction	NOUN
ftr-329	519	14	in	in	ADP
ftr-329	519	15	tax	tax	NOUN
ftr-329	519	16	revenue	revenue	NOUN
ftr-329	519	17	,	,	PUNCT
ftr-329	519	18	the	the	DET
ftr-329	519	19	incentive	incentive	NOUN
ftr-329	519	20	to	to	PART
ftr-329	519	21	move	move	VERB
ftr-329	519	22	capital	capital	NOUN
ftr-329	519	23	out	out	ADP
ftr-329	519	24	of	of	ADP
ftr-329	519	25	a	a	DET
ftr-329	519	26	to	to	PART
ftr-329	519	27	b	b	NOUN
ftr-329	519	28	becomes	become	VERB
ftr-329	519	29	greater	great	ADJ
ftr-329	519	30	,	,	PUNCT
ftr-329	519	31	undermining	undermine	VERB
ftr-329	519	32	the	the	DET
ftr-329	519	33	effectiveness	effectiveness	NOUN
ftr-329	519	34	of	of	ADP
ftr-329	519	35	the	the	DET
ftr-329	519	36	revenueraising	revenueraise	VERB
ftr-329	519	37	measure	measure	NOUN
ftr-329	519	38	.	.	PUNCT
ftr-329	519	39	)	)	PUNCT
ftr-329	520	1	b	b	X
ftr-329	520	2	’s	’s	PART
ftr-329	520	3	tax	tax	NOUN
ftr-329	520	4	revenues	revenue	NOUN
ftr-329	520	5	will	will	AUX
ftr-329	520	6	rise	rise	VERB
ftr-329	520	7	with	with	ADP
ftr-329	520	8	parallel	parallel	ADJ
ftr-329	520	9	but	but	CCONJ
ftr-329	520	10	opposite	opposite	ADJ
ftr-329	520	11	effects	effect	NOUN
ftr-329	520	12	.	.	PUNCT
ftr-329	521	1	in	in	ADP
ftr-329	521	2	this	this	DET
ftr-329	521	3	setting	setting	NOUN
ftr-329	521	4	,	,	PUNCT
ftr-329	521	5	it	it	PRON
ftr-329	521	6	is	be	AUX
ftr-329	521	7	not	not	PART
ftr-329	521	8	clear	clear	ADJ
ftr-329	521	9	what	what	DET
ftr-329	521	10	significance	significance	NOUN
ftr-329	521	11	there	there	PRON
ftr-329	521	12	is	be	VERB
ftr-329	521	13	to	to	ADP
ftr-329	521	14	the	the	DET
ftr-329	521	15	resulting	result	VERB
ftr-329	521	16	neutrality	neutrality	NOUN
ftr-329	521	17	in	in	ADP
ftr-329	521	18	savings	saving	NOUN
ftr-329	521	19	decisions	decision	NOUN
ftr-329	521	20	.	.	PUNCT
ftr-329	522	1	the	the	DET
ftr-329	522	2	asserted	assert	VERB
ftr-329	522	3	efficiency	efficiency	NOUN
ftr-329	522	4	property	property	NOUN
ftr-329	522	5	of	of	ADP
ftr-329	522	6	savings	saving	NOUN
ftr-329	522	7	neutrality	neutrality	NOUN
ftr-329	522	8	is	be	AUX
ftr-329	522	9	that	that	SCONJ
ftr-329	522	10	it	it	PRON
ftr-329	522	11	prevents	prevent	VERB
ftr-329	522	12	taxes	taxis	NOUN
ftr-329	522	13	from	from	ADP
ftr-329	522	14	differentially	differentially	ADV
ftr-329	522	15	influencing	influence	VERB
ftr-329	522	16	investors	investor	NOUN
ftr-329	522	17	’	'	PUNCT
ftr-329	522	18	decisions	decision	NOUN
ftr-329	522	19	to	to	PART
ftr-329	522	20	allocate	allocate	VERB
ftr-329	522	21	more	more	ADV
ftr-329	522	22	or	or	CCONJ
ftr-329	522	23	less	less	ADJ
ftr-329	522	24	than	than	SCONJ
ftr-329	522	25	they	they	PRON
ftr-329	522	26	would	would	AUX
ftr-329	522	27	to	to	PART
ftr-329	522	28	savings	saving	NOUN
ftr-329	522	29	in	in	ADP
ftr-329	522	30	the	the	DET
ftr-329	522	31	absence	absence	NOUN
ftr-329	522	32	of	of	ADP
ftr-329	522	33	taxes,98	taxes,98	NOUN
ftr-329	522	34	or	or	CCONJ
ftr-329	522	35	,	,	PUNCT
ftr-329	522	36	more	more	ADV
ftr-329	522	37	accurately	accurately	ADV
ftr-329	522	38	,	,	PUNCT
ftr-329	522	39	in	in	ADP
ftr-329	522	40	the	the	DET
ftr-329	522	41	absence	absence	NOUN
ftr-329	522	42	of	of	ADP
ftr-329	522	43	lump	lump	NOUN
ftr-329	522	44	-	-	PUNCT
ftr-329	522	45	sum	sum	NOUN
ftr-329	522	46	taxes	taxis	NOUN
ftr-329	522	47	.	.	PUNCT
ftr-329	523	1	the	the	DET
ftr-329	523	2	result	result	NOUN
ftr-329	523	3	qualifies	qualify	VERB
ftr-329	523	4	as	as	ADP
ftr-329	523	5	efficient	efficient	ADJ
ftr-329	523	6	on	on	ADP
ftr-329	523	7	the	the	DET
ftr-329	523	8	standard	standard	ADJ
ftr-329	523	9	assumption	assumption	NOUN
ftr-329	523	10	that	that	SCONJ
ftr-329	523	11	non	non	ADJ
ftr-329	523	12	-	-	NOUN
ftr-329	523	13	tax	tax	ADJ
ftr-329	523	14	95	95	NUM
ftr-329	523	15	.	.	PUNCT
ftr-329	524	1	altshuler	altshuler	NOUN
ftr-329	524	2	,	,	PUNCT
ftr-329	524	3	recent	recent	ADJ
ftr-329	524	4	developments	development	NOUN
ftr-329	524	5	,	,	PUNCT
ftr-329	524	6	supra	supra	PROPN
ftr-329	524	7	note	note	PROPN
ftr-329	524	8	36	36	NUM
ftr-329	524	9	,	,	PUNCT
ftr-329	524	10	at	at	ADP
ftr-329	524	11	257	257	NUM
ftr-329	524	12	.	.	PUNCT
ftr-329	525	1	96	96	NUM
ftr-329	525	2	.	.	PUNCT
ftr-329	526	1	i	i	PRON
ftr-329	526	2	d.	d.	PROPN
ftr-329	526	3	97	97	NUM
ftr-329	526	4	.	.	PUNCT
ftr-329	527	1	see	see	VERB
ftr-329	527	2	,	,	PUNCT
ftr-329	527	3	e.g.	e.g.	ADV
ftr-329	527	4	,	,	PUNCT
ftr-329	527	5	shaheen	shaheen	PROPN
ftr-329	527	6	,	,	PUNCT
ftr-329	527	7	reconsiderations	reconsideration	NOUN
ftr-329	527	8	,	,	PUNCT
ftr-329	527	9	supra	supra	PROPN
ftr-329	527	10	note	note	PROPN
ftr-329	527	11	14	14	NUM
ftr-329	527	12	,	,	PUNCT
ftr-329	527	13	at	at	ADP
ftr-329	527	14	211	211	NUM
ftr-329	527	15	.	.	PUNCT
ftr-329	528	1	98	98	NUM
ftr-329	528	2	.	.	PUNCT
ftr-329	529	1	altshuler	altshuler	NOUN
ftr-329	529	2	,	,	PUNCT
ftr-329	529	3	recent	recent	ADJ
ftr-329	529	4	developments	development	NOUN
ftr-329	529	5	,	,	PUNCT
ftr-329	529	6	supra	supra	PROPN
ftr-329	529	7	note	note	PROPN
ftr-329	529	8	36	36	NUM
ftr-329	529	9	,	,	PUNCT
ftr-329	529	10	at	at	ADP
ftr-329	529	11	257	257	NUM
ftr-329	529	12	.	.	PUNCT
ftr-329	529	13	88	88	NUM
ftr-329	529	14	florida	florida	PROPN
ftr-329	529	15	tax	tax	NOUN
ftr-329	529	16	review	review	NOUN
ftr-329	530	1	[	[	X
ftr-329	530	2	vol	vol	NOUN
ftr-329	530	3	.	.	PUNCT
ftr-329	530	4	12:2	12:2	NUM
ftr-329	530	5	affected	affected	ADJ
ftr-329	530	6	decisions	decision	NOUN
ftr-329	530	7	maximize	maximize	VERB
ftr-329	530	8	productivity	productivity	NOUN
ftr-329	530	9	,	,	PUNCT
ftr-329	530	10	because	because	SCONJ
ftr-329	530	11	they	they	PRON
ftr-329	530	12	are	be	AUX
ftr-329	530	13	based	base	VERB
ftr-329	530	14	on	on	ADP
ftr-329	530	15	real	real	ADJ
ftr-329	530	16	market	market	NOUN
ftr-329	530	17	prices	price	NOUN
ftr-329	530	18	,	,	PUNCT
ftr-329	530	19	not	not	PART
ftr-329	530	20	tax	tax	NOUN
ftr-329	530	21	-	-	PUNCT
ftr-329	530	22	affected	affect	VERB
ftr-329	530	23	prices.99	prices.99	NOUN
ftr-329	530	24	implicit	implicit	ADJ
ftr-329	530	25	in	in	ADP
ftr-329	530	26	this	this	DET
ftr-329	530	27	formulation	formulation	NOUN
ftr-329	530	28	is	be	AUX
ftr-329	530	29	that	that	SCONJ
ftr-329	530	30	all	all	DET
ftr-329	530	31	tax	tax	NOUN
ftr-329	530	32	effects	effect	NOUN
ftr-329	530	33	on	on	ADP
ftr-329	530	34	market	market	NOUN
ftr-329	530	35	prices	price	NOUN
ftr-329	530	36	represent	represent	VERB
ftr-329	530	37	distortions	distortion	NOUN
ftr-329	530	38	,	,	PUNCT
ftr-329	530	39	or	or	CCONJ
ftr-329	530	40	,	,	PUNCT
ftr-329	530	41	put	put	VERB
ftr-329	530	42	otherwise	otherwise	ADV
ftr-329	530	43	,	,	PUNCT
ftr-329	530	44	that	that	SCONJ
ftr-329	530	45	taxes	taxis	NOUN
ftr-329	530	46	purchase	purchase	VERB
ftr-329	530	47	nothing	nothing	PRON
ftr-329	530	48	.	.	PUNCT
ftr-329	531	1	the	the	DET
ftr-329	531	2	conclusion	conclusion	NOUN
ftr-329	531	3	does	do	AUX
ftr-329	531	4	not	not	PART
ftr-329	531	5	hold	hold	VERB
ftr-329	531	6	,	,	PUNCT
ftr-329	531	7	however	however	ADV
ftr-329	531	8	,	,	PUNCT
ftr-329	531	9	if	if	SCONJ
ftr-329	531	10	real	real	ADJ
ftr-329	531	11	,	,	PUNCT
ftr-329	531	12	(	(	PUNCT
ftr-329	531	13	pre	pre	ADJ
ftr-329	531	14	-	-	ADJ
ftr-329	531	15	tax	tax	ADJ
ftr-329	531	16	)	)	PUNCT
ftr-329	531	17	market	market	NOUN
ftr-329	531	18	prices	price	NOUN
ftr-329	531	19	depend	depend	VERB
ftr-329	531	20	on	on	ADP
ftr-329	531	21	inputs	input	NOUN
ftr-329	531	22	that	that	PRON
ftr-329	531	23	are	be	AUX
ftr-329	531	24	supplied	supply	VERB
ftr-329	531	25	with	with	ADP
ftr-329	531	26	taxes	taxis	NOUN
ftr-329	531	27	.	.	PUNCT
ftr-329	532	1	stated	state	VERB
ftr-329	532	2	in	in	ADP
ftr-329	532	3	the	the	DET
ftr-329	532	4	converse	converse	NOUN
ftr-329	532	5	,	,	PUNCT
ftr-329	532	6	if	if	SCONJ
ftr-329	532	7	tax	tax	NOUN
ftr-329	532	8	amenities	amenity	NOUN
ftr-329	532	9	contribute	contribute	VERB
ftr-329	532	10	to	to	ADP
ftr-329	532	11	productivity	productivity	NOUN
ftr-329	532	12	,	,	PUNCT
ftr-329	532	13	then	then	ADV
ftr-329	532	14	real	real	ADJ
ftr-329	532	15	market	market	NOUN
ftr-329	532	16	prices	price	NOUN
ftr-329	532	17	are	be	AUX
ftr-329	532	18	not	not	PART
ftr-329	532	19	given	give	VERB
ftr-329	532	20	by	by	ADP
ftr-329	532	21	pre	pre	ADJ
ftr-329	532	22	-	-	ADJ
ftr-329	532	23	tax	tax	ADJ
ftr-329	532	24	prices	price	NOUN
ftr-329	532	25	,	,	PUNCT
ftr-329	532	26	but	but	CCONJ
ftr-329	532	27	by	by	ADP
ftr-329	532	28	those	those	DET
ftr-329	532	29	prices	price	NOUN
ftr-329	532	30	plus	plus	CCONJ
ftr-329	532	31	some	some	DET
ftr-329	532	32	portion	portion	NOUN
ftr-329	532	33	of	of	ADP
ftr-329	532	34	assessed	assessed	ADJ
ftr-329	532	35	taxes	taxis	NOUN
ftr-329	532	36	,	,	PUNCT
ftr-329	532	37	which	which	PRON
ftr-329	532	38	means	mean	VERB
ftr-329	532	39	that	that	SCONJ
ftr-329	532	40	the	the	DET
ftr-329	532	41	payment	payment	NOUN
ftr-329	532	42	of	of	ADP
ftr-329	532	43	taxes	taxis	NOUN
ftr-329	532	44	contributes	contribute	VERB
ftr-329	532	45	to	to	ADP
ftr-329	532	46	the	the	DET
ftr-329	532	47	value	value	NOUN
ftr-329	532	48	,	,	PUNCT
ftr-329	532	49	not	not	PART
ftr-329	532	50	just	just	ADV
ftr-329	532	51	the	the	DET
ftr-329	532	52	price	price	NOUN
ftr-329	532	53	,	,	PUNCT
ftr-329	532	54	of	of	ADP
ftr-329	532	55	the	the	DET
ftr-329	532	56	good	good	ADJ
ftr-329	532	57	purchased	purchase	VERB
ftr-329	532	58	.	.	PUNCT
ftr-329	533	1	in	in	ADP
ftr-329	533	2	the	the	DET
ftr-329	533	3	closed	closed	ADJ
ftr-329	533	4	economy	economy	NOUN
ftr-329	533	5	setting	setting	NOUN
ftr-329	533	6	,	,	PUNCT
ftr-329	533	7	this	this	DET
ftr-329	533	8	truth	truth	NOUN
ftr-329	533	9	was	be	AUX
ftr-329	533	10	implicitly	implicitly	ADV
ftr-329	533	11	acknowledged	acknowledge	VERB
ftr-329	533	12	in	in	ADP
ftr-329	533	13	the	the	DET
ftr-329	533	14	recognition	recognition	NOUN
ftr-329	533	15	that	that	SCONJ
ftr-329	533	16	taxes	taxis	NOUN
ftr-329	533	17	were	be	AUX
ftr-329	533	18	necessary	necessary	ADJ
ftr-329	533	19	,	,	PUNCT
ftr-329	533	20	but	but	CCONJ
ftr-329	533	21	it	it	PRON
ftr-329	533	22	was	be	AUX
ftr-329	533	23	disregarded	disregard	VERB
ftr-329	533	24	on	on	ADP
ftr-329	533	25	the	the	DET
ftr-329	533	26	basis	basis	NOUN
ftr-329	533	27	that	that	SCONJ
ftr-329	533	28	tax	tax	NOUN
ftr-329	533	29	revenues	revenue	NOUN
ftr-329	533	30	were	be	AUX
ftr-329	533	31	supplied	supply	VERB
ftr-329	533	32	through	through	ADP
ftr-329	533	33	lump	lump	NOUN
ftr-329	533	34	-	-	PUNCT
ftr-329	533	35	sum	sum	NOUN
ftr-329	533	36	taxation	taxation	NOUN
ftr-329	533	37	.	.	PUNCT
ftr-329	534	1	with	with	ADP
ftr-329	534	2	lump	lump	NOUN
ftr-329	534	3	-	-	PUNCT
ftr-329	534	4	sum	sum	NOUN
ftr-329	534	5	taxation	taxation	NOUN
ftr-329	534	6	,	,	PUNCT
ftr-329	534	7	neither	neither	CCONJ
ftr-329	534	8	the	the	DET
ftr-329	534	9	real	real	ADJ
ftr-329	534	10	tax	tax	NOUN
ftr-329	534	11	price	price	NOUN
ftr-329	534	12	of	of	ADP
ftr-329	534	13	goods	good	NOUN
ftr-329	534	14	(	(	PUNCT
ftr-329	534	15	the	the	DET
ftr-329	534	16	cost	cost	NOUN
ftr-329	534	17	of	of	ADP
ftr-329	534	18	providing	provide	VERB
ftr-329	534	19	tax	tax	NOUN
ftr-329	534	20	amenities	amenity	NOUN
ftr-329	534	21	)	)	PUNCT
ftr-329	534	22	nor	nor	CCONJ
ftr-329	534	23	the	the	DET
ftr-329	534	24	real	real	ADJ
ftr-329	534	25	tax	tax	NOUN
ftr-329	534	26	benefit	benefit	NOUN
ftr-329	534	27	to	to	ADP
ftr-329	534	28	goods	good	NOUN
ftr-329	534	29	(	(	PUNCT
ftr-329	534	30	the	the	DET
ftr-329	534	31	value	value	NOUN
ftr-329	534	32	received	receive	VERB
ftr-329	534	33	for	for	ADP
ftr-329	534	34	that	that	DET
ftr-329	534	35	tax	tax	NOUN
ftr-329	534	36	price	price	NOUN
ftr-329	534	37	in	in	ADP
ftr-329	534	38	the	the	DET
ftr-329	534	39	form	form	NOUN
ftr-329	534	40	of	of	ADP
ftr-329	534	41	enhanced	enhance	VERB
ftr-329	534	42	productivity	productivity	NOUN
ftr-329	534	43	)	)	PUNCT
ftr-329	534	44	is	be	AUX
ftr-329	534	45	impounded	impound	VERB
ftr-329	534	46	into	into	ADP
ftr-329	534	47	prices	price	NOUN
ftr-329	534	48	;	;	PUNCT
ftr-329	534	49	taxes	taxis	NOUN
ftr-329	534	50	are	be	AUX
ftr-329	534	51	determined	determine	VERB
ftr-329	534	52	and	and	CCONJ
ftr-329	534	53	assessed	assess	VERB
ftr-329	534	54	separately	separately	ADV
ftr-329	534	55	from	from	ADP
ftr-329	534	56	the	the	DET
ftr-329	534	57	economic	economic	ADJ
ftr-329	534	58	activity	activity	NOUN
ftr-329	534	59	that	that	PRON
ftr-329	534	60	gives	give	VERB
ftr-329	534	61	rise	rise	NOUN
ftr-329	534	62	to	to	ADP
ftr-329	534	63	the	the	DET
ftr-329	534	64	need	need	NOUN
ftr-329	534	65	for	for	ADP
ftr-329	534	66	tax	tax	NOUN
ftr-329	534	67	revenues	revenue	NOUN
ftr-329	534	68	.	.	PUNCT
ftr-329	535	1	where	where	SCONJ
ftr-329	535	2	both	both	CCONJ
ftr-329	535	3	the	the	DET
ftr-329	535	4	supply	supply	NOUN
ftr-329	535	5	of	of	ADP
ftr-329	535	6	tax	tax	NOUN
ftr-329	535	7	revenue	revenue	NOUN
ftr-329	535	8	and	and	CCONJ
ftr-329	535	9	the	the	DET
ftr-329	535	10	demand	demand	NOUN
ftr-329	535	11	for	for	ADP
ftr-329	535	12	tax	tax	NOUN
ftr-329	535	13	benefits	benefit	NOUN
ftr-329	535	14	may	may	AUX
ftr-329	535	15	be	be	AUX
ftr-329	535	16	taken	take	VERB
ftr-329	535	17	as	as	SCONJ
ftr-329	535	18	fixed	fix	VERB
ftr-329	535	19	,	,	PUNCT
ftr-329	535	20	as	as	SCONJ
ftr-329	535	21	they	they	PRON
ftr-329	535	22	are	be	AUX
ftr-329	535	23	in	in	ADP
ftr-329	535	24	the	the	DET
ftr-329	535	25	closed	closed	ADJ
ftr-329	535	26	economy	economy	NOUN
ftr-329	535	27	setting	setting	NOUN
ftr-329	535	28	,	,	PUNCT
ftr-329	535	29	this	this	DET
ftr-329	535	30	separation	separation	NOUN
ftr-329	535	31	poses	pose	VERB
ftr-329	535	32	little	little	ADJ
ftr-329	535	33	difficulty	difficulty	NOUN
ftr-329	535	34	,	,	PUNCT
ftr-329	535	35	at	at	ADP
ftr-329	535	36	least	least	ADJ
ftr-329	535	37	from	from	ADP
ftr-329	535	38	the	the	DET
ftr-329	535	39	perspective	perspective	NOUN
ftr-329	535	40	of	of	ADP
ftr-329	535	41	articulating	articulate	VERB
ftr-329	535	42	a	a	DET
ftr-329	535	43	model	model	NOUN
ftr-329	535	44	that	that	PRON
ftr-329	535	45	reaches	reach	VERB
ftr-329	535	46	a	a	DET
ftr-329	535	47	stable	stable	ADJ
ftr-329	535	48	equilibrium.100	equilibrium.100	NOUN
ftr-329	535	49	in	in	ADP
ftr-329	535	50	the	the	DET
ftr-329	535	51	real	real	ADJ
ftr-329	535	52	-	-	PUNCT
ftr-329	535	53	world	world	NOUN
ftr-329	535	54	,	,	PUNCT
ftr-329	535	55	open	open	ADJ
ftr-329	535	56	economy	economy	NOUN
ftr-329	535	57	setting	set	VERB
ftr-329	535	58	where	where	SCONJ
ftr-329	535	59	goods	good	NOUN
ftr-329	535	60	and	and	CCONJ
ftr-329	535	61	taxes	taxis	NOUN
ftr-329	535	62	flow	flow	VERB
ftr-329	535	63	across	across	ADP
ftr-329	535	64	borders	border	NOUN
ftr-329	535	65	,	,	PUNCT
ftr-329	535	66	things	thing	NOUN
ftr-329	535	67	are	be	AUX
ftr-329	535	68	different	different	ADJ
ftr-329	535	69	.	.	PUNCT
ftr-329	536	1	neither	neither	CCONJ
ftr-329	536	2	the	the	DET
ftr-329	536	3	supply	supply	NOUN
ftr-329	536	4	of	of	ADP
ftr-329	536	5	tax	tax	NOUN
ftr-329	536	6	payments	payment	NOUN
ftr-329	536	7	nor	nor	CCONJ
ftr-329	536	8	the	the	DET
ftr-329	536	9	demand	demand	NOUN
ftr-329	536	10	for	for	ADP
ftr-329	536	11	tax	tax	NOUN
ftr-329	536	12	benefits	benefit	NOUN
ftr-329	536	13	can	can	AUX
ftr-329	536	14	be	be	AUX
ftr-329	536	15	taken	take	VERB
ftr-329	536	16	as	as	SCONJ
ftr-329	536	17	fixed	fix	VERB
ftr-329	536	18	.	.	PUNCT
ftr-329	537	1	the	the	DET
ftr-329	537	2	supply	supply	NOUN
ftr-329	537	3	of	of	ADP
ftr-329	537	4	tax	tax	NOUN
ftr-329	537	5	payments	payment	NOUN
ftr-329	537	6	is	be	AUX
ftr-329	537	7	not	not	PART
ftr-329	537	8	fixed	fix	VERB
ftr-329	537	9	because	because	SCONJ
ftr-329	537	10	taxes	taxis	NOUN
ftr-329	537	11	are	be	AUX
ftr-329	537	12	not	not	PART
ftr-329	537	13	assessed	assess	VERB
ftr-329	537	14	on	on	ADP
ftr-329	537	15	a	a	DET
ftr-329	537	16	lump	lump	NOUN
ftr-329	537	17	-	-	PUNCT
ftr-329	537	18	sum	sum	NOUN
ftr-329	537	19	basis	basis	NOUN
ftr-329	537	20	.	.	PUNCT
ftr-329	538	1	the	the	DET
ftr-329	538	2	demand	demand	NOUN
ftr-329	538	3	for	for	ADP
ftr-329	538	4	tax	tax	NOUN
ftr-329	538	5	benefits	benefit	NOUN
ftr-329	538	6	is	be	AUX
ftr-329	538	7	not	not	PART
ftr-329	538	8	fixed	fix	VERB
ftr-329	538	9	because	because	SCONJ
ftr-329	538	10	the	the	DET
ftr-329	538	11	flow	flow	NOUN
ftr-329	538	12	of	of	ADP
ftr-329	538	13	capital	capital	NOUN
ftr-329	538	14	across	across	ADP
ftr-329	538	15	borders	border	NOUN
ftr-329	538	16	and	and	CCONJ
ftr-329	538	17	fluctuations	fluctuation	NOUN
ftr-329	538	18	in	in	ADP
ftr-329	538	19	productivity	productivity	NOUN
ftr-329	538	20	resulting	result	VERB
ftr-329	538	21	from	from	ADP
ftr-329	538	22	ownership	ownership	NOUN
ftr-329	538	23	shifts	shift	NOUN
ftr-329	538	24	alter	alter	VERB
ftr-329	538	25	the	the	DET
ftr-329	538	26	burden	burden	NOUN
ftr-329	538	27	on	on	ADP
ftr-329	538	28	infrastructure	infrastructure	NOUN
ftr-329	538	29	in	in	ADP
ftr-329	538	30	each	each	DET
ftr-329	538	31	jurisdiction	jurisdiction	NOUN
ftr-329	538	32	and	and	CCONJ
ftr-329	538	33	thereby	thereby	ADV
ftr-329	538	34	alter	alter	VERB
ftr-329	538	35	the	the	DET
ftr-329	538	36	productivity	productivity	NOUN
ftr-329	538	37	of	of	ADP
ftr-329	538	38	factors	factor	NOUN
ftr-329	538	39	of	of	ADP
ftr-329	538	40	production	production	NOUN
ftr-329	538	41	there	there	ADV
ftr-329	538	42	as	as	ADV
ftr-329	538	43	well	well	ADV
ftr-329	538	44	.	.	PUNCT
ftr-329	539	1	each	each	PRON
ftr-329	539	2	of	of	ADP
ftr-329	539	3	these	these	DET
ftr-329	539	4	effects	effect	NOUN
ftr-329	539	5	poses	pose	VERB
ftr-329	539	6	problems	problem	NOUN
ftr-329	539	7	for	for	ADP
ftr-329	539	8	efficiency	efficiency	NOUN
ftr-329	539	9	analysis	analysis	NOUN
ftr-329	539	10	,	,	PUNCT
ftr-329	539	11	because	because	SCONJ
ftr-329	539	12	they	they	PRON
ftr-329	539	13	cause	cause	VERB
ftr-329	539	14	actual	actual	ADJ
ftr-329	539	15	revenue	revenue	NOUN
ftr-329	539	16	received	receive	VERB
ftr-329	539	17	to	to	PART
ftr-329	539	18	diverge	diverge	VERB
ftr-329	539	19	from	from	ADP
ftr-329	539	20	the	the	DET
ftr-329	539	21	revenue	revenue	NOUN
ftr-329	539	22	target	target	NOUN
ftr-329	539	23	required	require	VERB
ftr-329	539	24	to	to	PART
ftr-329	539	25	maintain	maintain	VERB
ftr-329	539	26	a	a	DET
ftr-329	539	27	given	give	VERB
ftr-329	539	28	rate	rate	NOUN
ftr-329	539	29	of	of	ADP
ftr-329	539	30	(	(	PUNCT
ftr-329	539	31	pre	pre	ADJ
ftr-329	539	32	-	-	ADJ
ftr-329	539	33	tax	tax	ADJ
ftr-329	539	34	)	)	PUNCT
ftr-329	539	35	return	return	NOUN
ftr-329	539	36	.	.	PUNCT
ftr-329	540	1	indeed	indeed	ADV
ftr-329	540	2	,	,	PUNCT
ftr-329	540	3	the	the	DET
ftr-329	540	4	fact	fact	NOUN
ftr-329	540	5	that	that	SCONJ
ftr-329	540	6	the	the	DET
ftr-329	540	7	demand	demand	NOUN
ftr-329	540	8	for	for	ADP
ftr-329	540	9	tax	tax	NOUN
ftr-329	540	10	benefits	benefit	NOUN
ftr-329	540	11	adjusts	adjust	VERB
ftr-329	540	12	in	in	ADP
ftr-329	540	13	response	response	NOUN
ftr-329	540	14	to	to	ADP
ftr-329	540	15	economic	economic	ADJ
ftr-329	540	16	activity	activity	NOUN
ftr-329	540	17	means	mean	VERB
ftr-329	540	18	that	that	SCONJ
ftr-329	540	19	distortions	distortion	NOUN
ftr-329	540	20	would	would	AUX
ftr-329	540	21	arise	arise	VERB
ftr-329	540	22	as	as	SCONJ
ftr-329	540	23	borders	border	NOUN
ftr-329	540	24	were	be	AUX
ftr-329	540	25	opened	open	VERB
ftr-329	540	26	even	even	ADV
ftr-329	540	27	in	in	ADP
ftr-329	540	28	a	a	DET
ftr-329	540	29	world	world	NOUN
ftr-329	540	30	in	in	ADP
ftr-329	540	31	which	which	PRON
ftr-329	540	32	all	all	DET
ftr-329	540	33	taxes	taxis	NOUN
ftr-329	540	34	were	be	AUX
ftr-329	540	35	of	of	ADP
ftr-329	540	36	the	the	DET
ftr-329	540	37	lump	lump	NOUN
ftr-329	540	38	-	-	PUNCT
ftr-329	540	39	sum	sum	NOUN
ftr-329	540	40	variety	variety	NOUN
ftr-329	540	41	.	.	PUNCT
ftr-329	541	1	returning	return	VERB
ftr-329	541	2	to	to	ADP
ftr-329	541	3	the	the	DET
ftr-329	541	4	discussion	discussion	NOUN
ftr-329	541	5	example	example	NOUN
ftr-329	541	6	,	,	PUNCT
ftr-329	541	7	once	once	SCONJ
ftr-329	541	8	it	it	PRON
ftr-329	541	9	is	be	AUX
ftr-329	541	10	acknowledged	acknowledge	VERB
ftr-329	541	11	that	that	SCONJ
ftr-329	541	12	taxes	taxis	NOUN
ftr-329	541	13	purchase	purchase	VERB
ftr-329	541	14	part	part	NOUN
ftr-329	541	15	of	of	ADP
ftr-329	541	16	the	the	DET
ftr-329	541	17	return	return	NOUN
ftr-329	541	18	to	to	ADP
ftr-329	541	19	savings	saving	NOUN
ftr-329	541	20	—	—	PUNCT
ftr-329	541	21	that	that	ADV
ftr-329	541	22	is	is	ADV
ftr-329	541	23	,	,	PUNCT
ftr-329	541	24	that	that	SCONJ
ftr-329	541	25	taxes	taxis	NOUN
ftr-329	541	26	are	be	AUX
ftr-329	541	27	not	not	PART
ftr-329	541	28	merely	merely	ADV
ftr-329	541	29	a	a	DET
ftr-329	541	30	cost	cost	NOUN
ftr-329	541	31	added	add	VERB
ftr-329	541	32	on	on	ADP
ftr-329	541	33	to	to	ADP
ftr-329	541	34	the	the	DET
ftr-329	541	35	price	price	NOUN
ftr-329	541	36	of	of	ADP
ftr-329	541	37	savings	saving	NOUN
ftr-329	541	38	—	—	PUNCT
ftr-329	541	39	it	it	PRON
ftr-329	541	40	is	be	AUX
ftr-329	541	41	not	not	PART
ftr-329	541	42	possible	possible	ADJ
ftr-329	541	43	to	to	PART
ftr-329	541	44	maintain	maintain	VERB
ftr-329	541	45	that	that	SCONJ
ftr-329	541	46	the	the	DET
ftr-329	541	47	identity	identity	NOUN
ftr-329	541	48	of	of	ADP
ftr-329	541	49	after	after	ADP
ftr-329	541	50	-	-	PUNCT
ftr-329	541	51	tax	tax	NOUN
ftr-329	541	52	returns	return	NOUN
ftr-329	541	53	to	to	ADP
ftr-329	541	54	savings	saving	NOUN
ftr-329	541	55	is	be	AUX
ftr-329	541	56	efficient	efficient	ADJ
ftr-329	541	57	if	if	SCONJ
ftr-329	541	58	tax	tax	NOUN
ftr-329	541	59	revenues	revenue	NOUN
ftr-329	541	60	or	or	CCONJ
ftr-329	541	61	the	the	DET
ftr-329	541	62	burdens	burden	NOUN
ftr-329	541	63	on	on	ADP
ftr-329	541	64	infrastructure	infrastructure	NOUN
ftr-329	541	65	have	have	AUX
ftr-329	541	66	been	be	AUX
ftr-329	541	67	redirected	redirect	VERB
ftr-329	541	68	from	from	ADP
ftr-329	541	69	one	one	NUM
ftr-329	541	70	99	99	NUM
ftr-329	541	71	.	.	PUNCT
ftr-329	542	1	see	see	VERB
ftr-329	542	2	supra	supra	PROPN
ftr-329	542	3	part	part	PROPN
ftr-329	542	4	iii.a	iii.a	PROPN
ftr-329	542	5	.	.	NOUN
ftr-329	542	6	100	100	NUM
ftr-329	542	7	.	.	PUNCT
ftr-329	543	1	it	it	PRON
ftr-329	543	2	does	do	AUX
ftr-329	543	3	,	,	PUNCT
ftr-329	543	4	however	however	ADV
ftr-329	543	5	,	,	PUNCT
ftr-329	543	6	introduce	introduce	VERB
ftr-329	543	7	a	a	DET
ftr-329	543	8	distortion	distortion	NOUN
ftr-329	543	9	by	by	ADP
ftr-329	543	10	failing	fail	VERB
ftr-329	543	11	to	to	PART
ftr-329	543	12	incorporate	incorporate	VERB
ftr-329	543	13	into	into	ADP
ftr-329	543	14	the	the	DET
ftr-329	543	15	cost	cost	NOUN
ftr-329	543	16	of	of	ADP
ftr-329	543	17	goods	good	NOUN
ftr-329	543	18	their	their	PRON
ftr-329	543	19	tax	tax	NOUN
ftr-329	543	20	prices	price	NOUN
ftr-329	543	21	,	,	PUNCT
ftr-329	543	22	which	which	PRON
ftr-329	543	23	results	result	VERB
ftr-329	543	24	in	in	ADP
ftr-329	543	25	over	over	ADP
ftr-329	543	26	-	-	PUNCT
ftr-329	543	27	production	production	NOUN
ftr-329	543	28	.	.	PUNCT
ftr-329	544	1	see	see	VERB
ftr-329	544	2	supra	supra	PROPN
ftr-329	544	3	part	part	PROPN
ftr-329	544	4	iii.c	iii.c	PROPN
ftr-329	544	5	.	.	PUNCT
ftr-329	544	6	2012	2012	NUM
ftr-329	544	7	]	]	PUNCT
ftr-329	544	8	tax	tax	NOUN
ftr-329	544	9	neutralities	neutrality	NOUN
ftr-329	544	10	and	and	CCONJ
ftr-329	544	11	tax	tax	NOUN
ftr-329	544	12	amenities	amenity	NOUN
ftr-329	544	13	89	89	NUM
ftr-329	544	14	jurisdiction	jurisdiction	NOUN
ftr-329	544	15	to	to	ADP
ftr-329	544	16	another	another	PRON
ftr-329	544	17	along	along	ADP
ftr-329	544	18	the	the	DET
ftr-329	544	19	way	way	NOUN
ftr-329	544	20	.	.	PUNCT
ftr-329	545	1	the	the	DET
ftr-329	545	2	efficiency	efficiency	NOUN
ftr-329	545	3	produced	produce	VERB
ftr-329	545	4	by	by	ADP
ftr-329	545	5	ensuring	ensure	VERB
ftr-329	545	6	that	that	SCONJ
ftr-329	545	7	investment	investment	NOUN
ftr-329	545	8	decisions	decision	NOUN
ftr-329	545	9	do	do	AUX
ftr-329	545	10	not	not	PART
ftr-329	545	11	differ	differ	VERB
ftr-329	545	12	on	on	ADP
ftr-329	545	13	substitution	substitution	NOUN
ftr-329	545	14	grounds	ground	NOUN
ftr-329	545	15	from	from	ADP
ftr-329	545	16	what	what	PRON
ftr-329	545	17	they	they	PRON
ftr-329	545	18	would	would	AUX
ftr-329	545	19	be	be	AUX
ftr-329	545	20	in	in	ADP
ftr-329	545	21	pre	pre	ADJ
ftr-329	545	22	-	-	ADJ
ftr-329	545	23	tax	tax	ADJ
ftr-329	545	24	terms	term	NOUN
ftr-329	545	25	holds	hold	VERB
ftr-329	545	26	only	only	ADV
ftr-329	545	27	when	when	SCONJ
ftr-329	545	28	it	it	PRON
ftr-329	545	29	is	be	AUX
ftr-329	545	30	possible	possible	ADJ
ftr-329	545	31	to	to	PART
ftr-329	545	32	assume	assume	VERB
ftr-329	545	33	that	that	SCONJ
ftr-329	545	34	tax	tax	NOUN
ftr-329	545	35	benefits	benefit	NOUN
ftr-329	545	36	will	will	AUX
ftr-329	545	37	be	be	AUX
ftr-329	545	38	separately	separately	ADV
ftr-329	545	39	supplied	supply	VERB
ftr-329	545	40	at	at	ADP
ftr-329	545	41	the	the	DET
ftr-329	545	42	level	level	NOUN
ftr-329	545	43	necessary	necessary	ADJ
ftr-329	545	44	to	to	PART
ftr-329	545	45	support	support	VERB
ftr-329	545	46	the	the	DET
ftr-329	545	47	pre	pre	ADJ
ftr-329	545	48	-	-	ADJ
ftr-329	545	49	tax	tax	ADJ
ftr-329	545	50	rate	rate	NOUN
ftr-329	545	51	of	of	ADP
ftr-329	545	52	return	return	NOUN
ftr-329	545	53	.	.	PUNCT
ftr-329	546	1	it	it	PRON
ftr-329	546	2	is	be	AUX
ftr-329	546	3	that	that	DET
ftr-329	546	4	assumption	assumption	NOUN
ftr-329	546	5	that	that	PRON
ftr-329	546	6	makes	make	VERB
ftr-329	546	7	what	what	PRON
ftr-329	546	8	are	be	AUX
ftr-329	546	9	called	call	VERB
ftr-329	546	10	nontax	nontax	ADV
ftr-329	546	11	-	-	PUNCT
ftr-329	546	12	affected	affect	VERB
ftr-329	546	13	decisions	decision	NOUN
ftr-329	546	14	efficient	efficient	ADJ
ftr-329	546	15	,	,	PUNCT
ftr-329	546	16	because	because	SCONJ
ftr-329	546	17	it	it	PRON
ftr-329	546	18	is	be	AUX
ftr-329	546	19	that	that	DET
ftr-329	546	20	assumption	assumption	NOUN
ftr-329	546	21	that	that	PRON
ftr-329	546	22	authorizes	authorize	VERB
ftr-329	546	23	backing	back	VERB
ftr-329	546	24	out	out	ADP
ftr-329	546	25	the	the	DET
ftr-329	546	26	tax	tax	NOUN
ftr-329	546	27	cost	cost	NOUN
ftr-329	546	28	of	of	ADP
ftr-329	546	29	goods	good	NOUN
ftr-329	546	30	and	and	CCONJ
ftr-329	546	31	the	the	DET
ftr-329	546	32	tax	tax	NOUN
ftr-329	546	33	benefit	benefit	NOUN
ftr-329	546	34	purchased	purchase	VERB
ftr-329	546	35	for	for	ADP
ftr-329	546	36	them	they	PRON
ftr-329	546	37	from	from	ADP
ftr-329	546	38	their	their	PRON
ftr-329	546	39	market	market	NOUN
ftr-329	546	40	prices	price	NOUN
ftr-329	546	41	(	(	PUNCT
ftr-329	546	42	i.e.	i.e.	X
ftr-329	546	43	,	,	PUNCT
ftr-329	546	44	representing	represent	VERB
ftr-329	546	45	ideal	ideal	ADJ
ftr-329	546	46	taxes	taxis	NOUN
ftr-329	546	47	as	as	ADP
ftr-329	546	48	lump	lump	NOUN
ftr-329	546	49	-	-	PUNCT
ftr-329	546	50	sum	sum	NOUN
ftr-329	546	51	taxes	taxis	NOUN
ftr-329	546	52	)	)	PUNCT
ftr-329	546	53	.	.	PUNCT
ftr-329	547	1	the	the	DET
ftr-329	547	2	redirection	redirection	NOUN
ftr-329	547	3	of	of	ADP
ftr-329	547	4	tax	tax	NOUN
ftr-329	547	5	revenues	revenue	NOUN
ftr-329	547	6	and	and	CCONJ
ftr-329	547	7	burdens	burden	NOUN
ftr-329	547	8	on	on	ADP
ftr-329	547	9	infrastructure	infrastructure	NOUN
ftr-329	547	10	from	from	ADP
ftr-329	547	11	one	one	NUM
ftr-329	547	12	jurisdiction	jurisdiction	NOUN
ftr-329	547	13	to	to	ADP
ftr-329	547	14	another	another	PRON
ftr-329	547	15	in	in	ADP
ftr-329	547	16	the	the	DET
ftr-329	547	17	open	open	ADJ
ftr-329	547	18	economy	economy	NOUN
ftr-329	547	19	setting	set	VERB
ftr-329	547	20	violates	violate	VERB
ftr-329	547	21	the	the	DET
ftr-329	547	22	assumption	assumption	NOUN
ftr-329	547	23	.	.	PUNCT
ftr-329	548	1	in	in	ADP
ftr-329	548	2	order	order	NOUN
ftr-329	548	3	to	to	PART
ftr-329	548	4	assess	assess	VERB
ftr-329	548	5	the	the	DET
ftr-329	548	6	efficiency	efficiency	NOUN
ftr-329	548	7	properties	property	NOUN
ftr-329	548	8	in	in	ADP
ftr-329	548	9	that	that	DET
ftr-329	548	10	setting	setting	NOUN
ftr-329	548	11	,	,	PUNCT
ftr-329	548	12	one	one	PRON
ftr-329	548	13	can	can	AUX
ftr-329	548	14	no	no	ADV
ftr-329	548	15	longer	long	ADV
ftr-329	548	16	assume	assume	VERB
ftr-329	548	17	(	(	PUNCT
ftr-329	548	18	if	if	SCONJ
ftr-329	548	19	one	one	NUM
ftr-329	548	20	ever	ever	ADV
ftr-329	548	21	could	could	AUX
ftr-329	548	22	)	)	PUNCT
ftr-329	548	23	that	that	SCONJ
ftr-329	548	24	the	the	DET
ftr-329	548	25	non	non	ADJ
ftr-329	548	26	-	-	ADJ
ftr-329	548	27	tax	tax	NOUN
ftr-329	548	28	-	-	PUNCT
ftr-329	548	29	affected	affect	VERB
ftr-329	548	30	world	world	NOUN
ftr-329	548	31	provides	provide	VERB
ftr-329	548	32	a	a	DET
ftr-329	548	33	benchmark	benchmark	NOUN
ftr-329	548	34	of	of	ADP
ftr-329	548	35	efficiency	efficiency	NOUN
ftr-329	548	36	because	because	SCONJ
ftr-329	548	37	,	,	PUNCT
ftr-329	548	38	as	as	SCONJ
ftr-329	548	39	demonstrated	demonstrate	VERB
ftr-329	548	40	above	above	ADV
ftr-329	548	41	,	,	PUNCT
ftr-329	548	42	its	its	PRON
ftr-329	548	43	efficiency	efficiency	NOUN
ftr-329	548	44	properties	property	NOUN
ftr-329	548	45	depend	depend	VERB
ftr-329	548	46	upon	upon	SCONJ
ftr-329	548	47	a	a	DET
ftr-329	548	48	fixed	fix	VERB
ftr-329	548	49	demand	demand	NOUN
ftr-329	548	50	for	for	ADP
ftr-329	548	51	tax	tax	NOUN
ftr-329	548	52	benefits	benefit	NOUN
ftr-329	548	53	.	.	PUNCT
ftr-329	549	1	it	it	PRON
ftr-329	549	2	is	be	AUX
ftr-329	549	3	the	the	DET
ftr-329	549	4	assumption	assumption	NOUN
ftr-329	549	5	of	of	ADP
ftr-329	549	6	a	a	DET
ftr-329	549	7	fixed	fix	VERB
ftr-329	549	8	demand	demand	NOUN
ftr-329	549	9	for	for	ADP
ftr-329	549	10	tax	tax	NOUN
ftr-329	549	11	benefits	benefit	NOUN
ftr-329	549	12	,	,	PUNCT
ftr-329	549	13	itself	itself	PRON
ftr-329	549	14	following	follow	VERB
ftr-329	549	15	from	from	ADP
ftr-329	549	16	the	the	DET
ftr-329	549	17	assumption	assumption	NOUN
ftr-329	549	18	that	that	SCONJ
ftr-329	549	19	taxes	taxis	NOUN
ftr-329	549	20	are	be	AUX
ftr-329	549	21	a	a	DET
ftr-329	549	22	pure	pure	ADJ
ftr-329	549	23	cost	cost	NOUN
ftr-329	549	24	,	,	PUNCT
ftr-329	549	25	that	that	PRON
ftr-329	549	26	ensures	ensure	VERB
ftr-329	549	27	the	the	DET
ftr-329	549	28	pareto	pareto	NOUN
ftr-329	549	29	-	-	PUNCT
ftr-329	549	30	optimality	optimality	NOUN
ftr-329	549	31	of	of	ADP
ftr-329	549	32	non	non	ADJ
ftr-329	549	33	-	-	ADJ
ftr-329	549	34	tax	tax	NOUN
ftr-329	549	35	-	-	PUNCT
ftr-329	549	36	affected	affect	VERB
ftr-329	549	37	decision	decision	NOUN
ftr-329	549	38	making	making	NOUN
ftr-329	549	39	.	.	PUNCT
ftr-329	550	1	that	that	DET
ftr-329	550	2	same	same	ADJ
ftr-329	550	3	assumption	assumption	NOUN
ftr-329	550	4	is	be	AUX
ftr-329	550	5	both	both	PRON
ftr-329	550	6	necessary	necessary	ADJ
ftr-329	550	7	to	to	PART
ftr-329	550	8	justify	justify	VERB
ftr-329	550	9	backing	back	VERB
ftr-329	550	10	out	out	ADP
ftr-329	550	11	tax	tax	NOUN
ftr-329	550	12	costs	cost	NOUN
ftr-329	550	13	and	and	CCONJ
ftr-329	550	14	factually	factually	ADV
ftr-329	550	15	inaccurate	inaccurate	ADJ
ftr-329	550	16	,	,	PUNCT
ftr-329	550	17	as	as	SCONJ
ftr-329	550	18	reflected	reflect	VERB
ftr-329	550	19	in	in	ADP
ftr-329	550	20	the	the	DET
ftr-329	550	21	statement	statement	NOUN
ftr-329	550	22	of	of	ADP
ftr-329	550	23	the	the	DET
ftr-329	550	24	problem	problem	NOUN
ftr-329	550	25	itself	itself	PRON
ftr-329	550	26	:	:	PUNCT
ftr-329	550	27	different	different	ADJ
ftr-329	550	28	revenue	revenue	NOUN
ftr-329	550	29	targets	target	NOUN
ftr-329	550	30	produce	produce	VERB
ftr-329	550	31	different	different	ADJ
ftr-329	550	32	levels	level	NOUN
ftr-329	550	33	of	of	ADP
ftr-329	550	34	taxfinanced	taxfinance	VERB
ftr-329	550	35	amenities	amenity	NOUN
ftr-329	550	36	.	.	PUNCT
ftr-329	551	1	thus	thus	ADV
ftr-329	551	2	,	,	PUNCT
ftr-329	551	3	consider	consider	VERB
ftr-329	551	4	what	what	PRON
ftr-329	551	5	happens	happen	VERB
ftr-329	551	6	over	over	ADP
ftr-329	551	7	time	time	NOUN
ftr-329	551	8	as	as	SCONJ
ftr-329	551	9	capital	capital	NOUN
ftr-329	551	10	flows	flow	NOUN
ftr-329	551	11	and	and	CCONJ
ftr-329	551	12	tax	tax	NOUN
ftr-329	551	13	revenues	revenue	NOUN
ftr-329	551	14	adjust	adjust	VERB
ftr-329	551	15	in	in	ADP
ftr-329	551	16	the	the	DET
ftr-329	551	17	example	example	NOUN
ftr-329	551	18	.	.	PUNCT
ftr-329	552	1	the	the	DET
ftr-329	552	2	real	real	ADJ
ftr-329	552	3	return	return	NOUN
ftr-329	552	4	to	to	ADP
ftr-329	552	5	savings	saving	NOUN
ftr-329	552	6	will	will	AUX
ftr-329	552	7	be	be	AUX
ftr-329	552	8	enhanced	enhance	VERB
ftr-329	552	9	in	in	ADP
ftr-329	552	10	b	b	PROPN
ftr-329	552	11	,	,	PUNCT
ftr-329	552	12	the	the	DET
ftr-329	552	13	low	low	ADJ
ftr-329	552	14	-	-	PUNCT
ftr-329	552	15	tax	tax	NOUN
ftr-329	552	16	jurisdiction	jurisdiction	NOUN
ftr-329	552	17	,	,	PUNCT
ftr-329	552	18	as	as	SCONJ
ftr-329	552	19	increased	increase	VERB
ftr-329	552	20	tax	tax	NOUN
ftr-329	552	21	revenues	revenue	NOUN
ftr-329	552	22	improve	improve	VERB
ftr-329	552	23	the	the	DET
ftr-329	552	24	privatesector	privatesector	NOUN
ftr-329	552	25	pre	pre	ADJ
ftr-329	552	26	-	-	ADJ
ftr-329	552	27	tax	tax	ADJ
ftr-329	552	28	rate	rate	NOUN
ftr-329	552	29	of	of	ADP
ftr-329	552	30	return	return	NOUN
ftr-329	552	31	there	there	ADV
ftr-329	552	32	,	,	PUNCT
ftr-329	552	33	causing	cause	VERB
ftr-329	552	34	increased	increase	VERB
ftr-329	552	35	investment	investment	NOUN
ftr-329	552	36	.	.	PUNCT
ftr-329	553	1	this	this	DET
ftr-329	553	2	development	development	NOUN
ftr-329	553	3	produces	produce	VERB
ftr-329	553	4	the	the	DET
ftr-329	553	5	seemingly	seemingly	ADV
ftr-329	553	6	odd	odd	ADJ
ftr-329	553	7	result	result	NOUN
ftr-329	553	8	that	that	SCONJ
ftr-329	553	9	tax	tax	NOUN
ftr-329	553	10	-	-	PUNCT
ftr-329	553	11	induced	induce	VERB
ftr-329	553	12	behavior	behavior	NOUN
ftr-329	553	13	causes	cause	VERB
ftr-329	553	14	an	an	DET
ftr-329	553	15	increase	increase	NOUN
ftr-329	553	16	in	in	ADP
ftr-329	553	17	productivity	productivity	NOUN
ftr-329	553	18	,	,	PUNCT
ftr-329	553	19	not	not	PART
ftr-329	553	20	a	a	DET
ftr-329	553	21	reduction	reduction	NOUN
ftr-329	553	22	.	.	PUNCT
ftr-329	554	1	the	the	DET
ftr-329	554	2	result	result	NOUN
ftr-329	554	3	is	be	AUX
ftr-329	554	4	odd	odd	ADJ
ftr-329	554	5	if	if	SCONJ
ftr-329	554	6	one	one	PRON
ftr-329	554	7	assumes	assume	VERB
ftr-329	554	8	that	that	SCONJ
ftr-329	554	9	taxes	taxis	NOUN
ftr-329	554	10	are	be	AUX
ftr-329	554	11	a	a	DET
ftr-329	554	12	pure	pure	ADJ
ftr-329	554	13	cost	cost	NOUN
ftr-329	554	14	,	,	PUNCT
ftr-329	554	15	but	but	CCONJ
ftr-329	554	16	perfectly	perfectly	ADV
ftr-329	554	17	sensible	sensible	ADJ
ftr-329	554	18	if	if	SCONJ
ftr-329	554	19	one	one	PRON
ftr-329	554	20	assumes	assume	VERB
ftr-329	554	21	that	that	SCONJ
ftr-329	554	22	taxes	taxis	NOUN
ftr-329	554	23	buy	buy	VERB
ftr-329	554	24	something	something	PRON
ftr-329	554	25	,	,	PUNCT
ftr-329	554	26	even	even	ADV
ftr-329	554	27	if	if	SCONJ
ftr-329	554	28	only	only	ADV
ftr-329	554	29	part	part	NOUN
ftr-329	554	30	of	of	ADP
ftr-329	554	31	what	what	PRON
ftr-329	554	32	they	they	PRON
ftr-329	554	33	buy	buy	VERB
ftr-329	554	34	is	be	AUX
ftr-329	554	35	something	something	PRON
ftr-329	554	36	acquired	acquire	VERB
ftr-329	554	37	in	in	ADP
ftr-329	554	38	the	the	DET
ftr-329	554	39	good	good	ADJ
ftr-329	554	40	produced	produce	VERB
ftr-329	554	41	.	.	PUNCT
ftr-329	555	1	capital	capital	NOUN
ftr-329	555	2	that	that	PRON
ftr-329	555	3	remains	remain	VERB
ftr-329	555	4	in	in	ADP
ftr-329	555	5	a	a	DET
ftr-329	555	6	becomes	become	VERB
ftr-329	555	7	less	less	ADV
ftr-329	555	8	productive	productive	ADJ
ftr-329	555	9	,	,	PUNCT
ftr-329	555	10	which	which	PRON
ftr-329	555	11	means	mean	VERB
ftr-329	555	12	the	the	DET
ftr-329	555	13	same	same	ADJ
ftr-329	555	14	physical	physical	ADJ
ftr-329	555	15	quantity	quantity	NOUN
ftr-329	555	16	of	of	ADP
ftr-329	555	17	capital	capital	NOUN
ftr-329	555	18	drops	drop	NOUN
ftr-329	555	19	in	in	ADP
ftr-329	555	20	value	value	NOUN
ftr-329	555	21	compared	compare	VERB
ftr-329	555	22	to	to	ADP
ftr-329	555	23	the	the	DET
ftr-329	555	24	value	value	NOUN
ftr-329	555	25	it	it	PRON
ftr-329	555	26	had	have	VERB
ftr-329	555	27	in	in	ADP
ftr-329	555	28	the	the	DET
ftr-329	555	29	pre	pre	NOUN
ftr-329	555	30	-	-	NOUN
ftr-329	555	31	trade	trade	ADJ
ftr-329	555	32	(	(	PUNCT
ftr-329	555	33	not	not	PART
ftr-329	555	34	pre	pre	ADJ
ftr-329	555	35	-	-	NOUN
ftr-329	555	36	tax	tax	ADJ
ftr-329	555	37	)	)	PUNCT
ftr-329	555	38	world	world	NOUN
ftr-329	555	39	.	.	PUNCT
ftr-329	556	1	the	the	DET
ftr-329	556	2	resident	resident	NOUN
ftr-329	556	3	of	of	ADP
ftr-329	556	4	a	a	PRON
ftr-329	556	5	nominally	nominally	ADV
ftr-329	556	6	gets	get	VERB
ftr-329	556	7	the	the	DET
ftr-329	556	8	same	same	ADJ
ftr-329	556	9	return	return	NOUN
ftr-329	556	10	on	on	ADP
ftr-329	556	11	a	a	PRON
ftr-329	556	12	-	-	PUNCT
ftr-329	556	13	sited	site	VERB
ftr-329	556	14	investment	investment	NOUN
ftr-329	556	15	as	as	ADP
ftr-329	556	16	the	the	DET
ftr-329	556	17	resident	resident	NOUN
ftr-329	556	18	of	of	ADP
ftr-329	556	19	b	b	PROPN
ftr-329	556	20	does	do	AUX
ftr-329	556	21	on	on	ADP
ftr-329	556	22	b	b	ADV
ftr-329	556	23	-	-	PUNCT
ftr-329	556	24	sited	sited	ADJ
ftr-329	556	25	investment	investment	NOUN
ftr-329	556	26	,	,	PUNCT
ftr-329	556	27	but	but	CCONJ
ftr-329	556	28	the	the	DET
ftr-329	556	29	resident	resident	NOUN
ftr-329	556	30	of	of	ADP
ftr-329	556	31	a	a	DET
ftr-329	556	32	has	have	AUX
ftr-329	556	33	less	less	ADJ
ftr-329	556	34	to	to	PART
ftr-329	556	35	invest	invest	VERB
ftr-329	556	36	in	in	ADP
ftr-329	556	37	real	real	ADJ
ftr-329	556	38	terms	term	NOUN
ftr-329	556	39	.	.	PUNCT
ftr-329	557	1	the	the	DET
ftr-329	557	2	opposite	opposite	ADJ
ftr-329	557	3	effect	effect	NOUN
ftr-329	557	4	in	in	ADP
ftr-329	557	5	b	b	NOUN
ftr-329	557	6	,	,	PUNCT
ftr-329	557	7	however	however	ADV
ftr-329	557	8	,	,	PUNCT
ftr-329	557	9	should	should	AUX
ftr-329	557	10	be	be	AUX
ftr-329	557	11	larger	large	ADJ
ftr-329	557	12	if	if	SCONJ
ftr-329	557	13	b	b	PROPN
ftr-329	557	14	started	start	VERB
ftr-329	557	15	with	with	ADP
ftr-329	557	16	a	a	DET
ftr-329	557	17	lower	low	ADJ
ftr-329	557	18	level	level	NOUN
ftr-329	557	19	of	of	ADP
ftr-329	557	20	tax	tax	NOUN
ftr-329	557	21	amenities	amenity	NOUN
ftr-329	557	22	and	and	CCONJ
ftr-329	557	23	lower	low	ADJ
ftr-329	557	24	productivity.101	productivity.101	NOUN
ftr-329	557	25	on	on	ADP
ftr-329	557	26	balance	balance	NOUN
ftr-329	557	27	,	,	PUNCT
ftr-329	557	28	it	it	PRON
ftr-329	557	29	is	be	AUX
ftr-329	557	30	not	not	PART
ftr-329	557	31	clear	clear	ADJ
ftr-329	557	32	whether	whether	SCONJ
ftr-329	557	33	savings	saving	NOUN
ftr-329	557	34	decisions	decision	NOUN
ftr-329	557	35	in	in	ADP
ftr-329	557	36	the	the	DET
ftr-329	557	37	resulting	result	VERB
ftr-329	557	38	post	post	ADJ
ftr-329	557	39	-	-	ADJ
ftr-329	557	40	trade	trade	ADJ
ftr-329	557	41	world	world	NOUN
ftr-329	557	42	are	be	AUX
ftr-329	557	43	superior	superior	ADJ
ftr-329	557	44	to	to	ADP
ftr-329	557	45	the	the	DET
ftr-329	557	46	decisions	decision	NOUN
ftr-329	557	47	that	that	PRON
ftr-329	557	48	would	would	AUX
ftr-329	557	49	be	be	AUX
ftr-329	557	50	made	make	VERB
ftr-329	557	51	if	if	SCONJ
ftr-329	557	52	savings	saving	NOUN
ftr-329	557	53	neutrality	neutrality	NOUN
ftr-329	557	54	did	do	AUX
ftr-329	557	55	not	not	PART
ftr-329	557	56	hold	hold	VERB
ftr-329	557	57	.	.	PUNCT
ftr-329	558	1	to	to	PART
ftr-329	558	2	see	see	VERB
ftr-329	558	3	this	this	PRON
ftr-329	558	4	,	,	PUNCT
ftr-329	558	5	assume	assume	VERB
ftr-329	558	6	the	the	DET
ftr-329	558	7	same	same	ADJ
ftr-329	558	8	facts	fact	NOUN
ftr-329	558	9	,	,	PUNCT
ftr-329	558	10	except	except	SCONJ
ftr-329	558	11	that	that	SCONJ
ftr-329	558	12	a	a	PRON
ftr-329	558	13	and	and	CCONJ
ftr-329	558	14	b	b	NOUN
ftr-329	558	15	satisfy	satisfy	NOUN
ftr-329	558	16	all	all	DET
ftr-329	558	17	revenue	revenue	NOUN
ftr-329	558	18	requirements	requirement	NOUN
ftr-329	558	19	via	via	ADP
ftr-329	558	20	lump	lump	NOUN
ftr-329	558	21	-	-	PUNCT
ftr-329	558	22	sum	sum	NOUN
ftr-329	558	23	taxation	taxation	NOUN
ftr-329	558	24	.	.	PUNCT
ftr-329	559	1	when	when	SCONJ
ftr-329	559	2	borders	border	NOUN
ftr-329	559	3	are	be	AUX
ftr-329	559	4	opened	open	VERB
ftr-329	559	5	,	,	PUNCT
ftr-329	559	6	capital	capital	NOUN
ftr-329	559	7	will	will	AUX
ftr-329	559	8	flow	flow	VERB
ftr-329	559	9	from	from	ADP
ftr-329	559	10	b	b	PROPN
ftr-329	559	11	to	to	ADP
ftr-329	559	12	a	a	PRON
ftr-329	559	13	because	because	SCONJ
ftr-329	559	14	of	of	ADP
ftr-329	559	15	the	the	DET
ftr-329	559	16	superior	superior	ADJ
ftr-329	559	17	return	return	NOUN
ftr-329	559	18	there	there	ADV
ftr-329	559	19	.	.	PUNCT
ftr-329	560	1	if	if	SCONJ
ftr-329	560	2	that	that	PRON
ftr-329	560	3	were	be	AUX
ftr-329	560	4	the	the	DET
ftr-329	560	5	sole	sole	ADJ
ftr-329	560	6	effect	effect	NOUN
ftr-329	560	7	,	,	PUNCT
ftr-329	560	8	optimum	optimum	ADJ
ftr-329	560	9	savings	saving	NOUN
ftr-329	560	10	decisions	decision	NOUN
ftr-329	560	11	would	would	AUX
ftr-329	560	12	result	result	VERB
ftr-329	560	13	when	when	SCONJ
ftr-329	560	14	rates	rate	NOUN
ftr-329	560	15	equalized	equalize	VERB
ftr-329	560	16	.	.	PUNCT
ftr-329	561	1	but	but	CCONJ
ftr-329	561	2	the	the	DET
ftr-329	561	3	inflow	inflow	NOUN
ftr-329	561	4	of	of	ADP
ftr-329	561	5	capital	capital	NOUN
ftr-329	561	6	to	to	ADP
ftr-329	561	7	a	a	PRON
ftr-329	561	8	will	will	AUX
ftr-329	561	9	impose	impose	VERB
ftr-329	561	10	an	an	DET
ftr-329	561	11	additional	additional	ADJ
ftr-329	561	12	burden	burden	NOUN
ftr-329	561	13	on	on	ADP
ftr-329	561	14	101	101	NUM
ftr-329	561	15	.	.	PUNCT
ftr-329	562	1	see	see	VERB
ftr-329	562	2	infra	infra	NOUN
ftr-329	562	3	part	part	NOUN
ftr-329	562	4	iv	iv	NOUN
ftr-329	562	5	.	.	PROPN
ftr-329	562	6	90	90	NUM
ftr-329	562	7	florida	florida	PROPN
ftr-329	562	8	tax	tax	NOUN
ftr-329	562	9	review	review	NOUN
ftr-329	563	1	[	[	X
ftr-329	563	2	vol	vol	NOUN
ftr-329	563	3	.	.	NOUN
ftr-329	563	4	12:2	12:2	NUM
ftr-329	563	5	a	a	DET
ftr-329	563	6	’s	’s	NOUN
ftr-329	563	7	infrastructure	infrastructure	NOUN
ftr-329	563	8	,	,	PUNCT
ftr-329	563	9	causing	cause	VERB
ftr-329	563	10	the	the	DET
ftr-329	563	11	revenue	revenue	NOUN
ftr-329	563	12	target	target	NOUN
ftr-329	563	13	to	to	PART
ftr-329	563	14	fall	fall	VERB
ftr-329	563	15	short	short	ADV
ftr-329	563	16	of	of	ADP
ftr-329	563	17	what	what	PRON
ftr-329	563	18	is	be	AUX
ftr-329	563	19	needed	need	VERB
ftr-329	563	20	to	to	PART
ftr-329	563	21	maintain	maintain	VERB
ftr-329	563	22	its	its	PRON
ftr-329	563	23	higher	high	ADJ
ftr-329	563	24	productivity	productivity	NOUN
ftr-329	563	25	.	.	PUNCT
ftr-329	564	1	the	the	DET
ftr-329	564	2	opposite	opposite	ADJ
ftr-329	564	3	effect	effect	NOUN
ftr-329	564	4	will	will	AUX
ftr-329	564	5	occur	occur	VERB
ftr-329	564	6	in	in	ADP
ftr-329	564	7	b.	b.	PROPN
ftr-329	564	8	if	if	SCONJ
ftr-329	564	9	revenue	revenue	NOUN
ftr-329	564	10	targets	target	NOUN
ftr-329	564	11	are	be	AUX
ftr-329	564	12	not	not	PART
ftr-329	564	13	adjusted	adjust	VERB
ftr-329	564	14	,	,	PUNCT
ftr-329	564	15	then	then	ADV
ftr-329	564	16	in	in	ADP
ftr-329	564	17	real	real	ADJ
ftr-329	564	18	terms	term	NOUN
ftr-329	564	19	asset	asset	NOUN
ftr-329	564	20	prices	price	NOUN
ftr-329	564	21	in	in	ADP
ftr-329	564	22	a	a	DET
ftr-329	564	23	will	will	AUX
ftr-329	564	24	drop	drop	VERB
ftr-329	564	25	and	and	CCONJ
ftr-329	564	26	in	in	ADP
ftr-329	564	27	b	b	NOUN
ftr-329	564	28	will	will	AUX
ftr-329	564	29	increase	increase	VERB
ftr-329	564	30	.	.	PUNCT
ftr-329	565	1	after	after	ADP
ftr-329	565	2	-	-	PUNCT
ftr-329	565	3	tax	tax	NOUN
ftr-329	565	4	rates	rate	NOUN
ftr-329	565	5	of	of	ADP
ftr-329	565	6	return	return	NOUN
ftr-329	565	7	,	,	PUNCT
ftr-329	565	8	however	however	ADV
ftr-329	565	9	,	,	PUNCT
ftr-329	565	10	will	will	AUX
ftr-329	565	11	be	be	AUX
ftr-329	565	12	identical	identical	ADJ
ftr-329	565	13	in	in	ADP
ftr-329	565	14	both	both	DET
ftr-329	565	15	jurisdictions	jurisdiction	NOUN
ftr-329	565	16	.	.	PUNCT
ftr-329	566	1	if	if	SCONJ
ftr-329	566	2	some	some	DET
ftr-329	566	3	tax	tax	NOUN
ftr-329	566	4	revenue	revenue	NOUN
ftr-329	566	5	were	be	AUX
ftr-329	566	6	allocated	allocate	VERB
ftr-329	566	7	from	from	ADP
ftr-329	566	8	b	b	PROPN
ftr-329	566	9	to	to	ADP
ftr-329	566	10	a	a	PRON
ftr-329	566	11	(	(	PUNCT
ftr-329	566	12	or	or	CCONJ
ftr-329	566	13	if	if	SCONJ
ftr-329	566	14	some	some	DET
ftr-329	566	15	capital	capital	NOUN
ftr-329	566	16	were	be	AUX
ftr-329	566	17	reallocated	reallocate	VERB
ftr-329	566	18	from	from	ADP
ftr-329	566	19	a	a	DET
ftr-329	566	20	back	back	NOUN
ftr-329	566	21	to	to	ADP
ftr-329	566	22	b	b	NUM
ftr-329	566	23	)	)	PUNCT
ftr-329	566	24	,	,	PUNCT
ftr-329	566	25	greater	great	ADJ
ftr-329	566	26	overall	overall	ADJ
ftr-329	566	27	productivity	productivity	NOUN
ftr-329	566	28	would	would	AUX
ftr-329	566	29	result	result	VERB
ftr-329	566	30	,	,	PUNCT
ftr-329	566	31	meaning	mean	VERB
ftr-329	566	32	that	that	SCONJ
ftr-329	566	33	the	the	DET
ftr-329	566	34	world	world	NOUN
ftr-329	566	35	of	of	ADP
ftr-329	566	36	lump	lump	NOUN
ftr-329	566	37	-	-	PUNCT
ftr-329	566	38	sum	sum	NOUN
ftr-329	566	39	taxes	taxis	NOUN
ftr-329	566	40	is	be	AUX
ftr-329	566	41	not	not	PART
ftr-329	566	42	paretooptimal	paretooptimal	ADJ
ftr-329	566	43	.	.	PUNCT
ftr-329	567	1	this	this	PRON
ftr-329	567	2	implies	imply	VERB
ftr-329	567	3	that	that	SCONJ
ftr-329	567	4	the	the	DET
ftr-329	567	5	non	non	ADJ
ftr-329	567	6	-	-	ADJ
ftr-329	567	7	tax	tax	NOUN
ftr-329	567	8	-	-	PUNCT
ftr-329	567	9	affected	affect	VERB
ftr-329	567	10	world	world	NOUN
ftr-329	567	11	is	be	AUX
ftr-329	567	12	inferior	inferior	ADJ
ftr-329	567	13	to	to	ADP
ftr-329	567	14	the	the	DET
ftr-329	567	15	taxaffected	taxaffected	ADJ
ftr-329	567	16	world	world	NOUN
ftr-329	567	17	.	.	PUNCT
ftr-329	568	1	such	such	DET
ftr-329	568	2	an	an	DET
ftr-329	568	3	allocation	allocation	NOUN
ftr-329	568	4	in	in	ADP
ftr-329	568	5	fact	fact	NOUN
ftr-329	568	6	is	be	AUX
ftr-329	568	7	what	what	PRON
ftr-329	568	8	occurs	occur	VERB
ftr-329	568	9	under	under	ADP
ftr-329	568	10	territorial	territorial	ADJ
ftr-329	568	11	taxation	taxation	NOUN
ftr-329	568	12	.	.	PUNCT
ftr-329	569	1	when	when	SCONJ
ftr-329	569	2	capital	capital	NOUN
ftr-329	569	3	moves	move	VERB
ftr-329	569	4	from	from	ADP
ftr-329	569	5	a	a	DET
ftr-329	569	6	to	to	PART
ftr-329	569	7	b	b	NOUN
ftr-329	569	8	in	in	ADP
ftr-329	569	9	the	the	DET
ftr-329	569	10	original	original	ADJ
ftr-329	569	11	example	example	NOUN
ftr-329	569	12	,	,	PUNCT
ftr-329	569	13	tax	tax	NOUN
ftr-329	569	14	revenue	revenue	NOUN
ftr-329	569	15	is	be	AUX
ftr-329	569	16	redirected	redirect	VERB
ftr-329	569	17	from	from	ADP
ftr-329	569	18	a	a	PRON
ftr-329	569	19	to	to	ADP
ftr-329	569	20	b.	b.	PROPN
ftr-329	569	21	productivity	productivity	PROPN
ftr-329	569	22	in	in	ADP
ftr-329	569	23	b	b	PROPN
ftr-329	569	24	is	be	AUX
ftr-329	569	25	increased	increase	VERB
ftr-329	569	26	,	,	PUNCT
ftr-329	569	27	resulting	result	VERB
ftr-329	569	28	in	in	ADP
ftr-329	569	29	a	a	DET
ftr-329	569	30	taxaffected	taxaffected	ADJ
ftr-329	569	31	world	world	NOUN
ftr-329	569	32	that	that	PRON
ftr-329	569	33	is	be	AUX
ftr-329	569	34	superior	superior	ADJ
ftr-329	569	35	to	to	ADP
ftr-329	569	36	the	the	DET
ftr-329	569	37	non	non	ADJ
ftr-329	569	38	-	-	ADJ
ftr-329	569	39	tax	tax	NOUN
ftr-329	569	40	-	-	PUNCT
ftr-329	569	41	affected	affect	VERB
ftr-329	569	42	world	world	NOUN
ftr-329	569	43	given	give	VERB
ftr-329	569	44	that	that	PRON
ftr-329	569	45	b	b	NOUN
ftr-329	569	46	began	begin	VERB
ftr-329	569	47	with	with	ADP
ftr-329	569	48	fewer	few	ADJ
ftr-329	569	49	tax	tax	NOUN
ftr-329	569	50	amenities	amenity	NOUN
ftr-329	569	51	than	than	ADP
ftr-329	569	52	a.	a.	NOUN
ftr-329	569	53	(	(	PUNCT
ftr-329	569	54	ii	ii	NOUN
ftr-329	569	55	)	)	PUNCT
ftr-329	569	56	non	non	NOUN
ftr-329	569	57	-	-	NOUN
ftr-329	569	58	preservation	preservation	NOUN
ftr-329	569	59	of	of	ADP
ftr-329	569	60	production	production	NOUN
ftr-329	569	61	neutrality	neutrality	NOUN
ftr-329	569	62	similar	similar	ADJ
ftr-329	569	63	conceptual	conceptual	ADJ
ftr-329	569	64	difficulties	difficulty	NOUN
ftr-329	569	65	arise	arise	VERB
ftr-329	569	66	if	if	SCONJ
ftr-329	569	67	a	a	PRON
ftr-329	569	68	and	and	CCONJ
ftr-329	569	69	b	b	NOUN
ftr-329	569	70	instead	instead	ADV
ftr-329	569	71	pursue	pursue	VERB
ftr-329	569	72	cen	cen	NOUN
ftr-329	569	73	,	,	PUNCT
ftr-329	569	74	or	or	CCONJ
ftr-329	569	75	identity	identity	NOUN
ftr-329	569	76	of	of	ADP
ftr-329	569	77	pre	pre	ADJ
ftr-329	569	78	-	-	ADJ
ftr-329	569	79	tax	tax	ADJ
ftr-329	569	80	returns	return	NOUN
ftr-329	569	81	,	,	PUNCT
ftr-329	569	82	through	through	ADP
ftr-329	569	83	a	a	DET
ftr-329	569	84	system	system	NOUN
ftr-329	569	85	of	of	ADP
ftr-329	569	86	residence	residence	NOUN
ftr-329	569	87	-	-	PUNCT
ftr-329	569	88	based	base	VERB
ftr-329	569	89	taxation	taxation	NOUN
ftr-329	569	90	with	with	ADP
ftr-329	569	91	a	a	DET
ftr-329	569	92	ftc	ftc	PROPN
ftr-329	569	93	.	.	PUNCT
ftr-329	570	1	in	in	ADP
ftr-329	570	2	this	this	DET
ftr-329	570	3	case	case	NOUN
ftr-329	570	4	,	,	PUNCT
ftr-329	570	5	as	as	SCONJ
ftr-329	570	6	capital	capital	NOUN
ftr-329	570	7	flows	flow	VERB
ftr-329	570	8	from	from	ADP
ftr-329	570	9	a	a	DET
ftr-329	570	10	to	to	ADP
ftr-329	570	11	b	b	NOUN
ftr-329	570	12	,	,	PUNCT
ftr-329	570	13	a	a	PRON
ftr-329	570	14	initially	initially	ADV
ftr-329	570	15	will	will	AUX
ftr-329	570	16	retain	retain	VERB
ftr-329	570	17	some	some	DET
ftr-329	570	18	revenue	revenue	NOUN
ftr-329	570	19	on	on	ADP
ftr-329	570	20	its	its	PRON
ftr-329	570	21	residents	resident	NOUN
ftr-329	570	22	’	'	PUNCT
ftr-329	570	23	b	b	X
ftr-329	570	24	-	-	PUNCT
ftr-329	570	25	sited	site	VERB
ftr-329	570	26	investments	investment	NOUN
ftr-329	570	27	,	,	PUNCT
ftr-329	570	28	and	and	CCONJ
ftr-329	570	29	there	there	PRON
ftr-329	570	30	may	may	AUX
ftr-329	570	31	be	be	AUX
ftr-329	570	32	only	only	ADV
ftr-329	570	33	slight	slight	ADJ
ftr-329	570	34	adjustments	adjustment	NOUN
ftr-329	570	35	to	to	ADP
ftr-329	570	36	the	the	DET
ftr-329	570	37	levels	level	NOUN
ftr-329	570	38	of	of	ADP
ftr-329	570	39	tax	tax	NOUN
ftr-329	570	40	-	-	PUNCT
ftr-329	570	41	financed	finance	VERB
ftr-329	570	42	amenities	amenity	NOUN
ftr-329	570	43	in	in	ADP
ftr-329	570	44	a	a	PRON
ftr-329	570	45	in	in	ADP
ftr-329	570	46	consequence	consequence	NOUN
ftr-329	570	47	;	;	PUNCT
ftr-329	570	48	indeed	indeed	ADV
ftr-329	570	49	,	,	PUNCT
ftr-329	570	50	the	the	DET
ftr-329	570	51	adjustments	adjustment	NOUN
ftr-329	570	52	could	could	AUX
ftr-329	570	53	go	go	VERB
ftr-329	570	54	either	either	DET
ftr-329	570	55	way	way	NOUN
ftr-329	570	56	depending	depend	VERB
ftr-329	570	57	on	on	ADP
ftr-329	570	58	the	the	DET
ftr-329	570	59	relative	relative	ADJ
ftr-329	570	60	reductions	reduction	NOUN
ftr-329	570	61	in	in	ADP
ftr-329	570	62	a	a	DET
ftr-329	570	63	’s	’s	NOUN
ftr-329	570	64	tax	tax	NOUN
ftr-329	570	65	revenue	revenue	NOUN
ftr-329	570	66	and	and	CCONJ
ftr-329	570	67	the	the	DET
ftr-329	570	68	demand	demand	NOUN
ftr-329	570	69	for	for	SCONJ
ftr-329	570	70	it	it	PRON
ftr-329	570	71	to	to	PART
ftr-329	570	72	pay	pay	VERB
ftr-329	570	73	for	for	ADP
ftr-329	570	74	tax	tax	NOUN
ftr-329	570	75	amenities	amenity	NOUN
ftr-329	570	76	in	in	ADP
ftr-329	570	77	a	a	PRON
ftr-329	570	78	at	at	ADP
ftr-329	570	79	the	the	DET
ftr-329	570	80	rate	rate	NOUN
ftr-329	570	81	that	that	PRON
ftr-329	570	82	was	be	AUX
ftr-329	570	83	chosen	choose	VERB
ftr-329	570	84	before	before	SCONJ
ftr-329	570	85	borders	border	NOUN
ftr-329	570	86	were	be	AUX
ftr-329	570	87	opened	open	VERB
ftr-329	570	88	.	.	PUNCT
ftr-329	571	1	however	however	ADV
ftr-329	571	2	,	,	PUNCT
ftr-329	571	3	the	the	DET
ftr-329	571	4	indifference	indifference	NOUN
ftr-329	571	5	of	of	ADP
ftr-329	571	6	a	a	DET
ftr-329	571	7	’s	’s	NOUN
ftr-329	571	8	investors	investor	NOUN
ftr-329	571	9	to	to	ADP
ftr-329	571	10	tax	tax	NOUN
ftr-329	571	11	rates	rate	NOUN
ftr-329	571	12	in	in	ADP
ftr-329	571	13	b	b	PROPN
ftr-329	571	14	(	(	PUNCT
ftr-329	571	15	at	at	ADP
ftr-329	571	16	least	least	ADJ
ftr-329	571	17	up	up	ADP
ftr-329	571	18	to	to	ADP
ftr-329	571	19	a	a	DET
ftr-329	571	20	’s	’s	ADJ
ftr-329	571	21	rate	rate	NOUN
ftr-329	571	22	)	)	PUNCT
ftr-329	571	23	gives	give	VERB
ftr-329	571	24	b	b	PROPN
ftr-329	571	25	an	an	DET
ftr-329	571	26	incentive	incentive	NOUN
ftr-329	571	27	to	to	PART
ftr-329	571	28	raise	raise	VERB
ftr-329	571	29	rates	rate	NOUN
ftr-329	571	30	and	and	CCONJ
ftr-329	571	31	improve	improve	VERB
ftr-329	571	32	its	its	PRON
ftr-329	571	33	tax	tax	NOUN
ftr-329	571	34	amenities	amenity	NOUN
ftr-329	571	35	,	,	PUNCT
ftr-329	571	36	thereby	thereby	ADV
ftr-329	571	37	increasing	increase	VERB
ftr-329	571	38	the	the	DET
ftr-329	571	39	pre	pre	ADJ
ftr-329	571	40	-	-	ADJ
ftr-329	571	41	tax	tax	ADJ
ftr-329	571	42	rate	rate	NOUN
ftr-329	571	43	of	of	ADP
ftr-329	571	44	return	return	NOUN
ftr-329	571	45	in	in	ADP
ftr-329	571	46	b	b	PROPN
ftr-329	571	47	and	and	CCONJ
ftr-329	571	48	,	,	PUNCT
ftr-329	571	49	as	as	ADP
ftr-329	571	50	a	a	DET
ftr-329	571	51	result	result	NOUN
ftr-329	571	52	,	,	PUNCT
ftr-329	571	53	attracting	attract	VERB
ftr-329	571	54	more	more	ADJ
ftr-329	571	55	capital	capital	NOUN
ftr-329	571	56	to	to	PART
ftr-329	571	57	b.	b.	VERB
ftr-329	571	58	the	the	DET
ftr-329	571	59	increase	increase	NOUN
ftr-329	571	60	in	in	ADP
ftr-329	571	61	b	b	NOUN
ftr-329	571	62	’s	’s	PART
ftr-329	571	63	productivity	productivity	NOUN
ftr-329	571	64	will	will	AUX
ftr-329	571	65	then	then	ADV
ftr-329	571	66	reduce	reduce	VERB
ftr-329	571	67	the	the	DET
ftr-329	571	68	residual	residual	ADJ
ftr-329	571	69	tax	tax	NOUN
ftr-329	571	70	revenue	revenue	NOUN
ftr-329	571	71	available	available	ADJ
ftr-329	571	72	in	in	ADP
ftr-329	571	73	a	a	PRON
ftr-329	571	74	to	to	PART
ftr-329	571	75	finance	finance	VERB
ftr-329	571	76	tax	tax	NOUN
ftr-329	571	77	amenities	amenity	NOUN
ftr-329	571	78	there	there	ADV
ftr-329	571	79	—	—	PUNCT
ftr-329	571	80	especially	especially	ADV
ftr-329	571	81	since	since	SCONJ
ftr-329	571	82	more	more	ADJ
ftr-329	571	83	capital	capital	NOUN
ftr-329	571	84	also	also	ADV
ftr-329	571	85	will	will	AUX
ftr-329	571	86	be	be	AUX
ftr-329	571	87	attracted	attract	VERB
ftr-329	571	88	to	to	ADP
ftr-329	571	89	b	b	NOUN
ftr-329	571	90	as	as	ADP
ftr-329	571	91	a	a	DET
ftr-329	571	92	result	result	NOUN
ftr-329	571	93	of	of	ADP
ftr-329	571	94	its	its	PRON
ftr-329	571	95	improved	improved	ADJ
ftr-329	571	96	productivity	productivity	NOUN
ftr-329	571	97	.	.	PUNCT
ftr-329	572	1	again	again	ADV
ftr-329	572	2	,	,	PUNCT
ftr-329	572	3	the	the	DET
ftr-329	572	4	result	result	NOUN
ftr-329	572	5	is	be	AUX
ftr-329	572	6	reduced	reduce	VERB
ftr-329	572	7	productivity	productivity	NOUN
ftr-329	572	8	in	in	ADP
ftr-329	572	9	a.	a.	NOUN
ftr-329	572	10	and	and	CCONJ
ftr-329	572	11	,	,	PUNCT
ftr-329	572	12	just	just	ADV
ftr-329	572	13	as	as	ADP
ftr-329	572	14	in	in	ADP
ftr-329	572	15	the	the	DET
ftr-329	572	16	territorial	territorial	ADJ
ftr-329	572	17	case	case	NOUN
ftr-329	572	18	,	,	PUNCT
ftr-329	572	19	despite	despite	SCONJ
ftr-329	572	20	the	the	DET
ftr-329	572	21	fact	fact	NOUN
ftr-329	572	22	that	that	SCONJ
ftr-329	572	23	the	the	DET
ftr-329	572	24	relevant	relevant	ADJ
ftr-329	572	25	benchmark	benchmark	NOUN
ftr-329	572	26	is	be	AUX
ftr-329	572	27	satisfied	satisfied	ADJ
ftr-329	572	28	(	(	PUNCT
ftr-329	572	29	here	here	ADV
ftr-329	572	30	,	,	PUNCT
ftr-329	572	31	cen	cen	NOUN
ftr-329	572	32	,	,	PUNCT
ftr-329	572	33	or	or	CCONJ
ftr-329	572	34	identity	identity	NOUN
ftr-329	572	35	on	on	ADP
ftr-329	572	36	pre	pre	ADJ
ftr-329	572	37	-	-	ADJ
ftr-329	572	38	tax	tax	ADJ
ftr-329	572	39	rates	rate	NOUN
ftr-329	572	40	of	of	ADP
ftr-329	572	41	return	return	NOUN
ftr-329	572	42	)	)	PUNCT
ftr-329	572	43	,	,	PUNCT
ftr-329	572	44	it	it	PRON
ftr-329	572	45	is	be	AUX
ftr-329	572	46	clear	clear	ADJ
ftr-329	572	47	that	that	SCONJ
ftr-329	572	48	tax	tax	NOUN
ftr-329	572	49	rules	rule	NOUN
ftr-329	572	50	have	have	AUX
ftr-329	572	51	caused	cause	VERB
ftr-329	572	52	locational	locational	ADJ
ftr-329	572	53	adjustments	adjustment	NOUN
ftr-329	572	54	that	that	PRON
ftr-329	572	55	affect	affect	VERB
ftr-329	572	56	pre	pre	ADJ
ftr-329	572	57	-	-	ADJ
ftr-329	572	58	tax	tax	ADJ
ftr-329	572	59	rates	rate	NOUN
ftr-329	572	60	of	of	ADP
ftr-329	572	61	return	return	NOUN
ftr-329	572	62	in	in	ADP
ftr-329	572	63	absolute	absolute	ADJ
ftr-329	572	64	terms	term	NOUN
ftr-329	572	65	,	,	PUNCT
ftr-329	572	66	which	which	PRON
ftr-329	572	67	were	be	AUX
ftr-329	572	68	supposed	suppose	VERB
ftr-329	572	69	to	to	PART
ftr-329	572	70	be	be	AUX
ftr-329	572	71	preserved	preserve	VERB
ftr-329	572	72	under	under	ADP
ftr-329	572	73	cen	cen	PROPN
ftr-329	572	74	.	.	PUNCT
ftr-329	573	1	therefore	therefore	ADV
ftr-329	573	2	,	,	PUNCT
ftr-329	573	3	it	it	PRON
ftr-329	573	4	again	again	ADV
ftr-329	573	5	is	be	AUX
ftr-329	573	6	not	not	PART
ftr-329	573	7	clear	clear	ADJ
ftr-329	573	8	what	what	PRON
ftr-329	573	9	the	the	DET
ftr-329	573	10	normative	normative	ADJ
ftr-329	573	11	significance	significance	NOUN
ftr-329	573	12	is	be	AUX
ftr-329	573	13	of	of	ADP
ftr-329	573	14	satisfying	satisfy	VERB
ftr-329	573	15	the	the	DET
ftr-329	573	16	benchmark	benchmark	NOUN
ftr-329	573	17	.	.	PUNCT
ftr-329	574	1	nor	nor	CCONJ
ftr-329	574	2	,	,	PUNCT
ftr-329	574	3	conversely	conversely	ADV
ftr-329	574	4	,	,	PUNCT
ftr-329	574	5	is	be	AUX
ftr-329	574	6	it	it	PRON
ftr-329	574	7	clear	clear	ADJ
ftr-329	574	8	why	why	SCONJ
ftr-329	574	9	the	the	DET
ftr-329	574	10	fact	fact	NOUN
ftr-329	574	11	that	that	SCONJ
ftr-329	574	12	the	the	DET
ftr-329	574	13	tax	tax	NOUN
ftr-329	574	14	law	law	NOUN
ftr-329	574	15	has	have	AUX
ftr-329	574	16	induced	induce	VERB
ftr-329	574	17	locational	locational	ADJ
ftr-329	574	18	adjustments	adjustment	NOUN
ftr-329	574	19	means	mean	VERB
ftr-329	574	20	that	that	SCONJ
ftr-329	574	21	the	the	DET
ftr-329	574	22	resulting	result	VERB
ftr-329	574	23	state	state	NOUN
ftr-329	574	24	of	of	ADP
ftr-329	574	25	affairs	affair	NOUN
ftr-329	574	26	is	be	AUX
ftr-329	574	27	distorted	distort	VERB
ftr-329	574	28	:	:	PUNCT
ftr-329	574	29	the	the	DET
ftr-329	574	30	pre	pre	ADJ
ftr-329	574	31	-	-	ADJ
ftr-329	574	32	tax	tax	ADJ
ftr-329	574	33	rate	rate	NOUN
ftr-329	574	34	of	of	ADP
ftr-329	574	35	return	return	NOUN
ftr-329	574	36	in	in	ADP
ftr-329	574	37	a	a	PRON
ftr-329	574	38	and	and	CCONJ
ftr-329	574	39	b	b	NOUN
ftr-329	574	40	,	,	PUNCT
ftr-329	574	41	which	which	PRON
ftr-329	574	42	was	be	AUX
ftr-329	574	43	supposed	suppose	VERB
ftr-329	574	44	to	to	PART
ftr-329	574	45	function	function	VERB
ftr-329	574	46	as	as	ADP
ftr-329	574	47	a	a	DET
ftr-329	574	48	baseline	baseline	NOUN
ftr-329	574	49	to	to	PART
ftr-329	574	50	measure	measure	VERB
ftr-329	574	51	tax	tax	NOUN
ftr-329	574	52	distortions	distortion	NOUN
ftr-329	574	53	,	,	PUNCT
ftr-329	574	54	has	have	AUX
ftr-329	574	55	itself	itself	PRON
ftr-329	574	56	been	be	AUX
ftr-329	574	57	shifted	shift	VERB
ftr-329	574	58	in	in	ADP
ftr-329	574	59	both	both	DET
ftr-329	574	60	jurisdictions	jurisdiction	NOUN
ftr-329	574	61	,	,	PUNCT
ftr-329	574	62	while	while	SCONJ
ftr-329	574	63	the	the	DET
ftr-329	574	64	effect	effect	NOUN
ftr-329	574	65	of	of	ADP
ftr-329	574	66	tax	tax	NOUN
ftr-329	574	67	-	-	PUNCT
ftr-329	574	68	induced	induce	VERB
ftr-329	574	69	capital	capital	NOUN
ftr-329	574	70	flows	flow	NOUN
ftr-329	574	71	has	have	AUX
ftr-329	574	72	been	be	AUX
ftr-329	574	73	to	to	PART
ftr-329	574	74	increase	increase	VERB
ftr-329	574	75	productivity	productivity	NOUN
ftr-329	574	76	overall	overall	NOUN
ftr-329	574	77	.	.	PUNCT
ftr-329	575	1	one	one	NUM
ftr-329	575	2	again	again	ADV
ftr-329	575	3	is	be	AUX
ftr-329	575	4	left	leave	VERB
ftr-329	575	5	with	with	ADP
ftr-329	575	6	the	the	DET
ftr-329	575	7	odd	odd	ADJ
ftr-329	575	8	result	result	NOUN
ftr-329	575	9	that	that	SCONJ
ftr-329	575	10	taxinduced	taxinduce	VERB
ftr-329	575	11	flows	flow	NOUN
ftr-329	575	12	of	of	ADP
ftr-329	575	13	capital	capital	NOUN
ftr-329	575	14	—	—	PUNCT
ftr-329	575	15	that	that	ADV
ftr-329	575	16	is	is	ADV
ftr-329	575	17	,	,	PUNCT
ftr-329	575	18	“	"	PUNCT
ftr-329	575	19	distortions	distortion	NOUN
ftr-329	575	20	”	"	PUNCT
ftr-329	575	21	—	—	PUNCT
ftr-329	575	22	have	have	AUX
ftr-329	575	23	resulted	result	VERB
ftr-329	575	24	in	in	ADP
ftr-329	575	25	greater	great	ADJ
ftr-329	575	26	2012	2012	NUM
ftr-329	575	27	]	]	PUNCT
ftr-329	575	28	tax	tax	NOUN
ftr-329	575	29	neutralities	neutrality	NOUN
ftr-329	575	30	and	and	CCONJ
ftr-329	575	31	tax	tax	NOUN
ftr-329	575	32	amenities	amenity	NOUN
ftr-329	575	33	91	91	NUM
ftr-329	575	34	rather	rather	ADV
ftr-329	575	35	than	than	ADP
ftr-329	575	36	less	less	ADJ
ftr-329	575	37	productivity	productivity	NOUN
ftr-329	575	38	.	.	PUNCT
ftr-329	576	1	indeed	indeed	ADV
ftr-329	576	2	,	,	PUNCT
ftr-329	576	3	tax	tax	NOUN
ftr-329	576	4	-	-	PUNCT
ftr-329	576	5	induced	induce	VERB
ftr-329	576	6	flows	flow	NOUN
ftr-329	576	7	even	even	ADV
ftr-329	576	8	have	have	AUX
ftr-329	576	9	resulted	result	VERB
ftr-329	576	10	in	in	ADP
ftr-329	576	11	greater	great	ADJ
ftr-329	576	12	rather	rather	ADV
ftr-329	576	13	than	than	ADP
ftr-329	576	14	less	less	ADJ
ftr-329	576	15	efficiency	efficiency	NOUN
ftr-329	576	16	over	over	ADP
ftr-329	576	17	all	all	PRON
ftr-329	576	18	,	,	PUNCT
ftr-329	576	19	when	when	SCONJ
ftr-329	576	20	the	the	DET
ftr-329	576	21	latter	latter	ADJ
ftr-329	576	22	is	be	AUX
ftr-329	576	23	understood	understand	VERB
ftr-329	576	24	to	to	PART
ftr-329	576	25	include	include	VERB
ftr-329	576	26	the	the	DET
ftr-329	576	27	realization	realization	NOUN
ftr-329	576	28	of	of	ADP
ftr-329	576	29	latent	latent	NOUN
ftr-329	576	30	productive	productive	ADJ
ftr-329	576	31	power	power	NOUN
ftr-329	576	32	available	available	ADJ
ftr-329	576	33	to	to	ADP
ftr-329	576	34	capital	capital	NOUN
ftr-329	576	35	and	and	CCONJ
ftr-329	576	36	labor	labor	NOUN
ftr-329	576	37	.	.	PUNCT
ftr-329	577	1	(	(	PUNCT
ftr-329	577	2	iii	iii	X
ftr-329	577	3	)	)	PUNCT
ftr-329	577	4	comparison	comparison	NOUN
ftr-329	577	5	with	with	ADP
ftr-329	577	6	ownership	ownership	NOUN
ftr-329	577	7	and	and	CCONJ
ftr-329	577	8	competitive	competitive	ADJ
ftr-329	577	9	neutralities	neutrality	NOUN
ftr-329	577	10	capital	capital	NOUN
ftr-329	577	11	ownership	ownership	NOUN
ftr-329	577	12	neutrality	neutrality	NOUN
ftr-329	577	13	offers	offer	VERB
ftr-329	577	14	a	a	DET
ftr-329	577	15	useful	useful	ADJ
ftr-329	577	16	contrast	contrast	NOUN
ftr-329	577	17	to	to	ADP
ftr-329	577	18	savings	saving	NOUN
ftr-329	577	19	neutrality	neutrality	NOUN
ftr-329	577	20	and	and	CCONJ
ftr-329	577	21	production	production	NOUN
ftr-329	577	22	neutrality	neutrality	NOUN
ftr-329	577	23	on	on	ADP
ftr-329	577	24	the	the	DET
ftr-329	577	25	question	question	NOUN
ftr-329	577	26	of	of	ADP
ftr-329	577	27	the	the	DET
ftr-329	577	28	effects	effect	NOUN
ftr-329	577	29	of	of	ADP
ftr-329	577	30	taxation	taxation	NOUN
ftr-329	577	31	on	on	ADP
ftr-329	577	32	productivity	productivity	NOUN
ftr-329	577	33	.	.	PUNCT
ftr-329	578	1	the	the	DET
ftr-329	578	2	case	case	NOUN
ftr-329	578	3	for	for	ADP
ftr-329	578	4	pursuing	pursue	VERB
ftr-329	578	5	con	con	NOUN
ftr-329	578	6	over	over	ADP
ftr-329	578	7	other	other	ADJ
ftr-329	578	8	benchmarks	benchmark	NOUN
ftr-329	578	9	rests	rest	VERB
ftr-329	578	10	in	in	ADP
ftr-329	578	11	large	large	ADJ
ftr-329	578	12	part	part	NOUN
ftr-329	578	13	on	on	ADP
ftr-329	578	14	the	the	DET
ftr-329	578	15	contention	contention	NOUN
ftr-329	578	16	that	that	SCONJ
ftr-329	578	17	tax	tax	NOUN
ftr-329	578	18	-	-	PUNCT
ftr-329	578	19	induced	induce	VERB
ftr-329	578	20	ownership	ownership	NOUN
ftr-329	578	21	effects	effect	NOUN
ftr-329	578	22	dominate	dominate	VERB
ftr-329	578	23	capital	capital	NOUN
ftr-329	578	24	location	location	NOUN
ftr-329	578	25	and	and	CCONJ
ftr-329	578	26	savings	saving	NOUN
ftr-329	578	27	-	-	PUNCT
ftr-329	578	28	spending	spend	VERB
ftr-329	578	29	decision	decision	NOUN
ftr-329	578	30	effects.102	effects.102	PRON
ftr-329	578	31	to	to	ADP
ftr-329	578	32	the	the	DET
ftr-329	578	33	extent	extent	NOUN
ftr-329	578	34	the	the	DET
ftr-329	578	35	facts	fact	NOUN
ftr-329	578	36	support	support	VERB
ftr-329	578	37	this	this	DET
ftr-329	578	38	contention	contention	NOUN
ftr-329	578	39	,	,	PUNCT
ftr-329	578	40	the	the	DET
ftr-329	578	41	feedback	feedback	NOUN
ftr-329	578	42	effects	effect	NOUN
ftr-329	578	43	just	just	ADV
ftr-329	578	44	discussed	discuss	VERB
ftr-329	578	45	are	be	AUX
ftr-329	578	46	muted	mute	VERB
ftr-329	578	47	,	,	PUNCT
ftr-329	578	48	because	because	SCONJ
ftr-329	578	49	tax	tax	NOUN
ftr-329	578	50	rules	rule	NOUN
ftr-329	578	51	generally	generally	ADV
ftr-329	578	52	do	do	AUX
ftr-329	578	53	not	not	PART
ftr-329	578	54	redirect	redirect	VERB
ftr-329	578	55	tax	tax	NOUN
ftr-329	578	56	revenues	revenue	NOUN
ftr-329	578	57	into	into	ADP
ftr-329	578	58	or	or	CCONJ
ftr-329	578	59	out	out	ADP
ftr-329	578	60	of	of	ADP
ftr-329	578	61	jurisdictions	jurisdiction	NOUN
ftr-329	578	62	if	if	SCONJ
ftr-329	578	63	capital	capital	NOUN
ftr-329	578	64	does	do	AUX
ftr-329	578	65	n’t	not	PART
ftr-329	578	66	move	move	VERB
ftr-329	578	67	.	.	PUNCT
ftr-329	579	1	there	there	PRON
ftr-329	579	2	may	may	AUX
ftr-329	579	3	,	,	PUNCT
ftr-329	579	4	however	however	ADV
ftr-329	579	5	,	,	PUNCT
ftr-329	579	6	be	be	AUX
ftr-329	579	7	adjustments	adjustment	NOUN
ftr-329	579	8	on	on	ADP
ftr-329	579	9	the	the	DET
ftr-329	579	10	demand	demand	NOUN
ftr-329	579	11	side	side	NOUN
ftr-329	579	12	for	for	ADP
ftr-329	579	13	tax	tax	NOUN
ftr-329	579	14	amenities	amenity	NOUN
ftr-329	579	15	even	even	ADV
ftr-329	579	16	if	if	SCONJ
ftr-329	579	17	the	the	DET
ftr-329	579	18	location	location	NOUN
ftr-329	579	19	of	of	ADP
ftr-329	579	20	factors	factor	NOUN
ftr-329	579	21	of	of	ADP
ftr-329	579	22	production	production	NOUN
ftr-329	579	23	is	be	AUX
ftr-329	579	24	fixed	fix	VERB
ftr-329	579	25	,	,	PUNCT
ftr-329	579	26	meaning	mean	VERB
ftr-329	579	27	that	that	SCONJ
ftr-329	579	28	some	some	DET
ftr-329	579	29	feedback	feedback	NOUN
ftr-329	579	30	effect	effect	NOUN
ftr-329	579	31	may	may	AUX
ftr-329	579	32	occur	occur	VERB
ftr-329	579	33	.	.	PUNCT
ftr-329	580	1	thus	thus	ADV
ftr-329	580	2	,	,	PUNCT
ftr-329	580	3	consider	consider	VERB
ftr-329	580	4	again	again	ADV
ftr-329	580	5	the	the	DET
ftr-329	580	6	example	example	NOUN
ftr-329	580	7	of	of	ADP
ftr-329	580	8	states	state	NOUN
ftr-329	580	9	a	a	PRON
ftr-329	580	10	and	and	CCONJ
ftr-329	580	11	b	b	NOUN
ftr-329	580	12	as	as	SCONJ
ftr-329	580	13	borders	border	NOUN
ftr-329	580	14	open	open	VERB
ftr-329	580	15	,	,	PUNCT
ftr-329	580	16	but	but	CCONJ
ftr-329	580	17	assume	assume	VERB
ftr-329	580	18	that	that	SCONJ
ftr-329	580	19	the	the	DET
ftr-329	580	20	only	only	ADJ
ftr-329	580	21	tax	tax	NOUN
ftr-329	580	22	-	-	PUNCT
ftr-329	580	23	sensitive	sensitive	ADJ
ftr-329	580	24	margin	margin	NOUN
ftr-329	580	25	is	be	AUX
ftr-329	580	26	ownership	ownership	NOUN
ftr-329	580	27	.	.	PUNCT
ftr-329	581	1	in	in	ADP
ftr-329	581	2	the	the	DET
ftr-329	581	3	first	first	ADJ
ftr-329	581	4	scenario	scenario	NOUN
ftr-329	581	5	,	,	PUNCT
ftr-329	581	6	both	both	PRON
ftr-329	581	7	a	a	PRON
ftr-329	581	8	and	and	CCONJ
ftr-329	581	9	b	b	NOUN
ftr-329	581	10	adopt	adopt	VERB
ftr-329	581	11	territorial	territorial	ADJ
ftr-329	581	12	systems	system	NOUN
ftr-329	581	13	.	.	PUNCT
ftr-329	582	1	one	one	PRON
ftr-329	582	2	would	would	AUX
ftr-329	582	3	expect	expect	VERB
ftr-329	582	4	ownership	ownership	NOUN
ftr-329	582	5	shifts	shift	NOUN
ftr-329	582	6	to	to	PART
ftr-329	582	7	occur	occur	VERB
ftr-329	582	8	as	as	SCONJ
ftr-329	582	9	borders	border	NOUN
ftr-329	582	10	are	be	AUX
ftr-329	582	11	opened	open	VERB
ftr-329	582	12	,	,	PUNCT
ftr-329	582	13	and	and	CCONJ
ftr-329	582	14	,	,	PUNCT
ftr-329	582	15	if	if	SCONJ
ftr-329	582	16	one	one	PRON
ftr-329	582	17	supposes	suppose	VERB
ftr-329	582	18	that	that	SCONJ
ftr-329	582	19	better	well	ADJ
ftr-329	582	20	tax	tax	NOUN
ftr-329	582	21	amenities	amenity	NOUN
ftr-329	582	22	reliably	reliably	ADV
ftr-329	582	23	produce	produce	VERB
ftr-329	582	24	greater	great	ADJ
ftr-329	582	25	competencies	competency	NOUN
ftr-329	582	26	,	,	PUNCT
ftr-329	582	27	it	it	PRON
ftr-329	582	28	seems	seem	VERB
ftr-329	582	29	that	that	SCONJ
ftr-329	582	30	in	in	ADP
ftr-329	582	31	an	an	DET
ftr-329	582	32	initial	initial	ADJ
ftr-329	582	33	stage	stage	NOUN
ftr-329	582	34	there	there	PRON
ftr-329	582	35	will	will	AUX
ftr-329	582	36	be	be	AUX
ftr-329	582	37	a	a	DET
ftr-329	582	38	net	net	ADJ
ftr-329	582	39	shift	shift	NOUN
ftr-329	582	40	of	of	ADP
ftr-329	582	41	ownership	ownership	NOUN
ftr-329	582	42	of	of	ADP
ftr-329	582	43	b	b	ADV
ftr-329	582	44	-	-	PUNCT
ftr-329	582	45	sited	site	VERB
ftr-329	582	46	assets	asset	NOUN
ftr-329	582	47	to	to	ADP
ftr-329	582	48	a	a	DET
ftr-329	582	49	residents	resident	NOUN
ftr-329	582	50	.	.	PUNCT
ftr-329	583	1	because	because	SCONJ
ftr-329	583	2	gains	gain	NOUN
ftr-329	583	3	from	from	ADP
ftr-329	583	4	non	non	ADJ
ftr-329	583	5	-	-	ADJ
ftr-329	583	6	tax	tax	NOUN
ftr-329	583	7	-	-	PUNCT
ftr-329	583	8	affected	affect	VERB
ftr-329	583	9	trade	trade	NOUN
ftr-329	583	10	can	can	AUX
ftr-329	583	11	be	be	AUX
ftr-329	583	12	expected	expect	VERB
ftr-329	583	13	to	to	PART
ftr-329	583	14	increase	increase	VERB
ftr-329	583	15	output	output	NOUN
ftr-329	583	16	over	over	ADP
ftr-329	583	17	all	all	PRON
ftr-329	583	18	,	,	PUNCT
ftr-329	583	19	one	one	PRON
ftr-329	583	20	would	would	AUX
ftr-329	583	21	expect	expect	VERB
ftr-329	583	22	tax	tax	NOUN
ftr-329	583	23	revenue	revenue	NOUN
ftr-329	583	24	increases	increase	NOUN
ftr-329	583	25	in	in	ADP
ftr-329	583	26	b	b	NOUN
ftr-329	583	27	as	as	SCONJ
ftr-329	583	28	bsited	bsite	VERB
ftr-329	583	29	assets	asset	NOUN
ftr-329	583	30	become	become	VERB
ftr-329	583	31	more	more	ADV
ftr-329	583	32	profitable	profitable	ADJ
ftr-329	583	33	.	.	PUNCT
ftr-329	584	1	however	however	ADV
ftr-329	584	2	,	,	PUNCT
ftr-329	584	3	as	as	ADV
ftr-329	584	4	long	long	ADV
ftr-329	584	5	as	as	SCONJ
ftr-329	584	6	there	there	PRON
ftr-329	584	7	is	be	VERB
ftr-329	584	8	not	not	PART
ftr-329	584	9	a	a	DET
ftr-329	584	10	net	net	ADJ
ftr-329	584	11	reduction	reduction	NOUN
ftr-329	584	12	in	in	ADP
ftr-329	584	13	productivity	productivity	NOUN
ftr-329	584	14	of	of	ADP
ftr-329	584	15	assets	asset	NOUN
ftr-329	584	16	remaining	remain	VERB
ftr-329	584	17	in	in	ADP
ftr-329	584	18	a	a	PRON
ftr-329	584	19	(	(	PUNCT
ftr-329	584	20	by	by	ADP
ftr-329	584	21	whoever	whoever	PRON
ftr-329	584	22	held	hold	VERB
ftr-329	584	23	)	)	PUNCT
ftr-329	584	24	,	,	PUNCT
ftr-329	584	25	tax	tax	NOUN
ftr-329	584	26	revenue	revenue	NOUN
ftr-329	584	27	should	should	AUX
ftr-329	584	28	not	not	PART
ftr-329	584	29	decline	decline	VERB
ftr-329	584	30	in	in	ADP
ftr-329	584	31	a	a	DET
ftr-329	584	32	either	either	ADV
ftr-329	584	33	.	.	PUNCT
ftr-329	585	1	whether	whether	SCONJ
ftr-329	585	2	a	a	PRON
ftr-329	585	3	-	-	PUNCT
ftr-329	585	4	sited	sited	ADJ
ftr-329	585	5	assets	asset	NOUN
ftr-329	585	6	remain	remain	VERB
ftr-329	585	7	as	as	ADV
ftr-329	585	8	productive	productive	ADJ
ftr-329	585	9	as	as	SCONJ
ftr-329	585	10	before	before	ADV
ftr-329	585	11	depends	depend	VERB
ftr-329	585	12	on	on	ADP
ftr-329	585	13	what	what	PRON
ftr-329	585	14	happens	happen	VERB
ftr-329	585	15	when	when	SCONJ
ftr-329	585	16	a	a	DET
ftr-329	585	17	residents	resident	NOUN
ftr-329	585	18	acquire	acquire	VERB
ftr-329	585	19	more	more	ADV
ftr-329	585	20	-	-	PUNCT
ftr-329	585	21	profitable	profitable	ADJ
ftr-329	585	22	assets	asset	NOUN
ftr-329	585	23	in	in	ADP
ftr-329	585	24	b.	b.	PROPN
ftr-329	585	25	the	the	DET
ftr-329	585	26	con	con	PROPN
ftr-329	585	27	story	story	NOUN
ftr-329	585	28	plausibly	plausibly	ADV
ftr-329	585	29	holds	hold	VERB
ftr-329	585	30	that	that	SCONJ
ftr-329	585	31	when	when	SCONJ
ftr-329	585	32	resident	resident	ADJ
ftr-329	585	33	investors	investor	NOUN
ftr-329	585	34	acquire	acquire	VERB
ftr-329	585	35	foreign	foreign	ADJ
ftr-329	585	36	-	-	PUNCT
ftr-329	585	37	sited	site	VERB
ftr-329	585	38	assets	asset	NOUN
ftr-329	585	39	,	,	PUNCT
ftr-329	585	40	new	new	ADJ
ftr-329	585	41	owners	owner	NOUN
ftr-329	585	42	enter	enter	VERB
ftr-329	585	43	to	to	PART
ftr-329	585	44	fill	fill	VERB
ftr-329	585	45	the	the	DET
ftr-329	585	46	void	void	NOUN
ftr-329	585	47	created	create	VERB
ftr-329	585	48	by	by	ADP
ftr-329	585	49	the	the	DET
ftr-329	585	50	investor	investor	NOUN
ftr-329	585	51	’s	’s	PART
ftr-329	585	52	decision	decision	NOUN
ftr-329	585	53	to	to	PART
ftr-329	585	54	sell	sell	VERB
ftr-329	585	55	property	property	NOUN
ftr-329	585	56	at	at	ADP
ftr-329	585	57	home	home	NOUN
ftr-329	585	58	in	in	ADP
ftr-329	585	59	order	order	NOUN
ftr-329	585	60	to	to	PART
ftr-329	585	61	finance	finance	VERB
ftr-329	585	62	the	the	DET
ftr-329	585	63	foreign	foreign	ADJ
ftr-329	585	64	acquisition.103	acquisition.103	NOUN
ftr-329	585	65	it	it	PRON
ftr-329	585	66	does	do	AUX
ftr-329	585	67	not	not	PART
ftr-329	585	68	follow	follow	VERB
ftr-329	585	69	that	that	SCONJ
ftr-329	585	70	the	the	DET
ftr-329	585	71	new	new	ADJ
ftr-329	585	72	investors	investor	NOUN
ftr-329	585	73	of	of	ADP
ftr-329	585	74	the	the	DET
ftr-329	585	75	residence	residence	NOUN
ftr-329	585	76	-	-	PUNCT
ftr-329	585	77	sited	site	VERB
ftr-329	585	78	assets	asset	NOUN
ftr-329	585	79	will	will	AUX
ftr-329	585	80	be	be	AUX
ftr-329	585	81	as	as	ADV
ftr-329	585	82	effective	effective	ADJ
ftr-329	585	83	as	as	ADP
ftr-329	585	84	the	the	DET
ftr-329	585	85	old	old	ADJ
ftr-329	585	86	owners	owner	NOUN
ftr-329	585	87	,	,	PUNCT
ftr-329	585	88	but	but	CCONJ
ftr-329	585	89	a	a	DET
ftr-329	585	90	guess	guess	NOUN
ftr-329	585	91	based	base	VERB
ftr-329	585	92	purely	purely	ADV
ftr-329	585	93	on	on	ADP
ftr-329	585	94	intuition	intuition	NOUN
ftr-329	585	95	is	be	AUX
ftr-329	585	96	that	that	SCONJ
ftr-329	585	97	the	the	DET
ftr-329	585	98	long	long	ADV
ftr-329	585	99	-	-	PUNCT
ftr-329	585	100	run	run	VERB
ftr-329	585	101	tax	tax	NOUN
ftr-329	585	102	revenue	revenue	NOUN
ftr-329	585	103	differences	difference	NOUN
ftr-329	585	104	would	would	AUX
ftr-329	585	105	not	not	PART
ftr-329	585	106	be	be	AUX
ftr-329	585	107	large	large	ADJ
ftr-329	585	108	.	.	PUNCT
ftr-329	586	1	if	if	SCONJ
ftr-329	586	2	,	,	PUNCT
ftr-329	586	3	however	however	ADV
ftr-329	586	4	,	,	PUNCT
ftr-329	586	5	intuition	intuition	NOUN
ftr-329	586	6	fails	fail	VERB
ftr-329	586	7	and	and	CCONJ
ftr-329	586	8	there	there	PRON
ftr-329	586	9	is	be	VERB
ftr-329	586	10	a	a	DET
ftr-329	586	11	material	material	ADJ
ftr-329	586	12	net	net	ADJ
ftr-329	586	13	reduction	reduction	NOUN
ftr-329	586	14	,	,	PUNCT
ftr-329	586	15	then	then	ADV
ftr-329	586	16	tax	tax	NOUN
ftr-329	586	17	revenue	revenue	NOUN
ftr-329	586	18	would	would	AUX
ftr-329	586	19	decline	decline	VERB
ftr-329	586	20	,	,	PUNCT
ftr-329	586	21	much	much	ADV
ftr-329	586	22	as	as	ADP
ftr-329	586	23	in	in	ADP
ftr-329	586	24	the	the	DET
ftr-329	586	25	case	case	NOUN
ftr-329	586	26	where	where	SCONJ
ftr-329	586	27	it	it	PRON
ftr-329	586	28	is	be	AUX
ftr-329	586	29	assumed	assume	VERB
ftr-329	586	30	that	that	SCONJ
ftr-329	586	31	capital	capital	NOUN
ftr-329	586	32	is	be	AUX
ftr-329	586	33	mobile	mobile	ADJ
ftr-329	586	34	and	and	CCONJ
ftr-329	586	35	ownership	ownership	NOUN
ftr-329	586	36	is	be	AUX
ftr-329	586	37	fixed	fix	VERB
ftr-329	586	38	.	.	PUNCT
ftr-329	587	1	102	102	NUM
ftr-329	587	2	.	.	PUNCT
ftr-329	588	1	desai	desai	PROPN
ftr-329	588	2	&	&	CCONJ
ftr-329	588	3	hines	hines	PROPN
ftr-329	588	4	,	,	PUNCT
ftr-329	588	5	evaluating	evaluate	VERB
ftr-329	588	6	int’l	int’l	NUM
ftr-329	588	7	tax	tax	NOUN
ftr-329	588	8	reform	reform	NOUN
ftr-329	588	9	,	,	PUNCT
ftr-329	588	10	supra	supra	PROPN
ftr-329	588	11	note	note	NOUN
ftr-329	588	12	50	50	NUM
ftr-329	588	13	,	,	PUNCT
ftr-329	588	14	at	at	ADP
ftr-329	588	15	499	499	NUM
ftr-329	588	16	.	.	PUNCT
ftr-329	588	17	103	103	NUM
ftr-329	588	18	.	.	PUNCT
ftr-329	589	1	hines	hine	NOUN
ftr-329	589	2	,	,	PUNCT
ftr-329	589	3	reconsidering	reconsider	VERB
ftr-329	589	4	,	,	PUNCT
ftr-329	589	5	supra	supra	PROPN
ftr-329	589	6	note	note	PROPN
ftr-329	589	7	19	19	NUM
ftr-329	589	8	,	,	PUNCT
ftr-329	589	9	at	at	ADP
ftr-329	589	10	277–78	277–78	NUM
ftr-329	589	11	.	.	PUNCT
ftr-329	590	1	92	92	NUM
ftr-329	590	2	florida	florida	PROPN
ftr-329	590	3	tax	tax	NOUN
ftr-329	590	4	review	review	NOUN
ftr-329	590	5	[	[	X
ftr-329	590	6	vol	vol	NOUN
ftr-329	590	7	.	.	NOUN
ftr-329	590	8	12:2	12:2	NUM
ftr-329	590	9	if	if	SCONJ
ftr-329	590	10	a	a	PRON
ftr-329	590	11	and	and	CCONJ
ftr-329	590	12	b	b	NOUN
ftr-329	590	13	each	each	PRON
ftr-329	590	14	adopt	adopt	VERB
ftr-329	590	15	a	a	DET
ftr-329	590	16	worldwide	worldwide	ADJ
ftr-329	590	17	ftc	ftc	PROPN
ftr-329	590	18	system	system	NOUN
ftr-329	590	19	,	,	PUNCT
ftr-329	590	20	it	it	PRON
ftr-329	590	21	would	would	AUX
ftr-329	590	22	appear	appear	VERB
ftr-329	590	23	that	that	SCONJ
ftr-329	590	24	the	the	DET
ftr-329	590	25	effect	effect	NOUN
ftr-329	590	26	would	would	AUX
ftr-329	590	27	be	be	AUX
ftr-329	590	28	more	more	ADV
ftr-329	590	29	muted	muted	ADJ
ftr-329	590	30	still	still	ADV
ftr-329	590	31	,	,	PUNCT
ftr-329	590	32	because	because	SCONJ
ftr-329	590	33	residual	residual	ADJ
ftr-329	590	34	residence	residence	NOUN
ftr-329	590	35	-	-	PUNCT
ftr-329	590	36	based	base	VERB
ftr-329	590	37	tax	tax	NOUN
ftr-329	590	38	remains	remain	VERB
ftr-329	590	39	when	when	SCONJ
ftr-329	590	40	ownership	ownership	NOUN
ftr-329	590	41	shifts	shift	NOUN
ftr-329	590	42	from	from	ADP
ftr-329	590	43	low	low	ADJ
ftr-329	590	44	-	-	PUNCT
ftr-329	590	45	tax	tax	NOUN
ftr-329	590	46	to	to	ADP
ftr-329	590	47	high	high	ADJ
ftr-329	590	48	-	-	PUNCT
ftr-329	590	49	tax	tax	NOUN
ftr-329	590	50	residents	resident	NOUN
ftr-329	590	51	.	.	PUNCT
ftr-329	591	1	these	these	DET
ftr-329	591	2	considerations	consideration	NOUN
ftr-329	591	3	suggest	suggest	VERB
ftr-329	591	4	that	that	SCONJ
ftr-329	591	5	it	it	PRON
ftr-329	591	6	is	be	AUX
ftr-329	591	7	an	an	DET
ftr-329	591	8	empirical	empirical	ADJ
ftr-329	591	9	question	question	NOUN
ftr-329	591	10	whether	whether	SCONJ
ftr-329	591	11	tax	tax	NOUN
ftr-329	591	12	revenue	revenue	NOUN
ftr-329	591	13	streams	stream	NOUN
ftr-329	591	14	or	or	CCONJ
ftr-329	591	15	burdens	burden	NOUN
ftr-329	591	16	on	on	ADP
ftr-329	591	17	tax	tax	NOUN
ftr-329	591	18	-	-	PUNCT
ftr-329	591	19	financed	finance	VERB
ftr-329	591	20	infrastructure	infrastructure	NOUN
ftr-329	591	21	will	will	AUX
ftr-329	591	22	be	be	AUX
ftr-329	591	23	dramatically	dramatically	ADV
ftr-329	591	24	affected	affect	VERB
ftr-329	591	25	by	by	ADP
ftr-329	591	26	tax	tax	NOUN
ftr-329	591	27	rules	rule	NOUN
ftr-329	591	28	.	.	PUNCT
ftr-329	592	1	as	as	SCONJ
ftr-329	592	2	indicated	indicate	VERB
ftr-329	592	3	above	above	ADV
ftr-329	592	4	,	,	PUNCT
ftr-329	592	5	there	there	PRON
ftr-329	592	6	is	be	VERB
ftr-329	592	7	wide	wide	ADJ
ftr-329	592	8	disagreement	disagreement	NOUN
ftr-329	592	9	on	on	ADP
ftr-329	592	10	the	the	DET
ftr-329	592	11	question	question	NOUN
ftr-329	592	12	of	of	ADP
ftr-329	592	13	which	which	DET
ftr-329	592	14	margins	margin	NOUN
ftr-329	592	15	of	of	ADP
ftr-329	592	16	investor	investor	NOUN
ftr-329	592	17	behavior	behavior	NOUN
ftr-329	592	18	,	,	PUNCT
ftr-329	592	19	if	if	SCONJ
ftr-329	592	20	any	any	PRON
ftr-329	592	21	,	,	PUNCT
ftr-329	592	22	dominate	dominate	VERB
ftr-329	592	23	in	in	ADP
ftr-329	592	24	response	response	NOUN
ftr-329	592	25	to	to	ADP
ftr-329	592	26	tax	tax	NOUN
ftr-329	592	27	rules.104	rules.104	NOUN
ftr-329	592	28	finally	finally	ADV
ftr-329	592	29	,	,	PUNCT
ftr-329	592	30	a	a	DET
ftr-329	592	31	word	word	NOUN
ftr-329	592	32	on	on	ADP
ftr-329	592	33	competitive	competitive	ADJ
ftr-329	592	34	neutrality	neutrality	NOUN
ftr-329	592	35	.	.	PUNCT
ftr-329	593	1	as	as	SCONJ
ftr-329	593	2	discussed	discuss	VERB
ftr-329	593	3	in	in	ADP
ftr-329	593	4	part	part	PROPN
ftr-329	593	5	ii	ii	PROPN
ftr-329	593	6	,	,	PUNCT
ftr-329	593	7	treating	treat	VERB
ftr-329	593	8	“	"	PUNCT
ftr-329	593	9	competitive	competitive	ADJ
ftr-329	593	10	neutrality	neutrality	NOUN
ftr-329	593	11	”	"	PUNCT
ftr-329	593	12	as	as	ADP
ftr-329	593	13	a	a	DET
ftr-329	593	14	genuine	genuine	ADJ
ftr-329	593	15	neutrality	neutrality	NOUN
ftr-329	593	16	benchmark	benchmark	NOUN
ftr-329	593	17	seems	seem	VERB
ftr-329	593	18	mistaken	mistaken	ADJ
ftr-329	593	19	because	because	SCONJ
ftr-329	593	20	there	there	PRON
ftr-329	593	21	are	be	VERB
ftr-329	593	22	no	no	DET
ftr-329	593	23	efficiency	efficiency	NOUN
ftr-329	593	24	losses	loss	NOUN
ftr-329	593	25	,	,	PUNCT
ftr-329	593	26	other	other	ADJ
ftr-329	593	27	than	than	ADP
ftr-329	593	28	those	those	PRON
ftr-329	593	29	associated	associate	VERB
ftr-329	593	30	with	with	ADP
ftr-329	593	31	savings	saving	NOUN
ftr-329	593	32	non	non	ADJ
ftr-329	593	33	-	-	NOUN
ftr-329	593	34	neutrality	neutrality	ADJ
ftr-329	593	35	,	,	PUNCT
ftr-329	593	36	that	that	PRON
ftr-329	593	37	result	result	VERB
ftr-329	593	38	from	from	ADP
ftr-329	593	39	failure	failure	NOUN
ftr-329	593	40	to	to	PART
ftr-329	593	41	ensure	ensure	VERB
ftr-329	593	42	that	that	SCONJ
ftr-329	593	43	home	home	NOUN
ftr-329	593	44	and	and	CCONJ
ftr-329	593	45	host	host	NOUN
ftr-329	593	46	residents	resident	NOUN
ftr-329	593	47	face	face	VERB
ftr-329	593	48	identical	identical	ADJ
ftr-329	593	49	tax	tax	NOUN
ftr-329	593	50	burdens	burden	NOUN
ftr-329	593	51	on	on	ADP
ftr-329	593	52	host	host	NOUN
ftr-329	593	53	-	-	PUNCT
ftr-329	593	54	sited	site	VERB
ftr-329	593	55	investment	investment	NOUN
ftr-329	593	56	.	.	PUNCT
ftr-329	594	1	not	not	PART
ftr-329	594	2	surprisingly	surprisingly	ADV
ftr-329	594	3	,	,	PUNCT
ftr-329	594	4	there	there	PRON
ftr-329	594	5	are	be	VERB
ftr-329	594	6	no	no	DET
ftr-329	594	7	implications	implication	NOUN
ftr-329	594	8	for	for	ADP
ftr-329	594	9	competitive	competitive	ADJ
ftr-329	594	10	neutrality	neutrality	NOUN
ftr-329	594	11	from	from	ADP
ftr-329	594	12	the	the	DET
ftr-329	594	13	fact	fact	NOUN
ftr-329	594	14	that	that	SCONJ
ftr-329	594	15	capital	capital	NOUN
ftr-329	594	16	will	will	AUX
ftr-329	594	17	move	move	VERB
ftr-329	594	18	in	in	ADP
ftr-329	594	19	response	response	NOUN
ftr-329	594	20	to	to	ADP
ftr-329	594	21	lower	low	ADJ
ftr-329	594	22	rates	rate	NOUN
ftr-329	594	23	(	(	PUNCT
ftr-329	594	24	assuming	assume	VERB
ftr-329	594	25	capital	capital	NOUN
ftr-329	594	26	location	location	NOUN
ftr-329	594	27	is	be	AUX
ftr-329	594	28	responsive	responsive	ADJ
ftr-329	594	29	to	to	ADP
ftr-329	594	30	tax	tax	NOUN
ftr-329	594	31	considerations	consideration	NOUN
ftr-329	594	32	)	)	PUNCT
ftr-329	594	33	.	.	PUNCT
ftr-329	595	1	competitive	competitive	ADJ
ftr-329	595	2	neutrality	neutrality	NOUN
ftr-329	595	3	says	say	VERB
ftr-329	595	4	nothing	nothing	PRON
ftr-329	595	5	explicitly	explicitly	ADV
ftr-329	595	6	or	or	CCONJ
ftr-329	595	7	implicitly	implicitly	ADV
ftr-329	595	8	about	about	ADP
ftr-329	595	9	relative	relative	ADJ
ftr-329	595	10	productivity	productivity	NOUN
ftr-329	595	11	in	in	ADP
ftr-329	595	12	home	home	NOUN
ftr-329	595	13	and	and	CCONJ
ftr-329	595	14	host	host	NOUN
ftr-329	595	15	.	.	PUNCT
ftr-329	596	1	c.	c.	PROPN
ftr-329	596	2	neutrality	neutrality	PROPN
ftr-329	596	3	reformulated	reformulate	VERB
ftr-329	596	4	1	1	NUM
ftr-329	596	5	.	.	PUNCT
ftr-329	597	1	inadequacies	inadequacy	NOUN
ftr-329	597	2	of	of	ADP
ftr-329	597	3	the	the	DET
ftr-329	597	4	lump	lump	NOUN
ftr-329	597	5	-	-	PUNCT
ftr-329	597	6	sum	sum	NOUN
ftr-329	597	7	ideal	ideal	NOUN
ftr-329	597	8	the	the	DET
ftr-329	597	9	preceding	precede	VERB
ftr-329	597	10	considerations	consideration	NOUN
ftr-329	597	11	highlight	highlight	VERB
ftr-329	597	12	the	the	DET
ftr-329	597	13	infirmities	infirmity	NOUN
ftr-329	597	14	of	of	ADP
ftr-329	597	15	neutrality	neutrality	NOUN
ftr-329	597	16	analysis	analysis	NOUN
ftr-329	597	17	when	when	SCONJ
ftr-329	597	18	it	it	PRON
ftr-329	597	19	proceeds	proceed	VERB
ftr-329	597	20	on	on	ADP
ftr-329	597	21	the	the	DET
ftr-329	597	22	basis	basis	NOUN
ftr-329	597	23	that	that	SCONJ
ftr-329	597	24	taxes	taxis	NOUN
ftr-329	597	25	represent	represent	VERB
ftr-329	597	26	a	a	DET
ftr-329	597	27	pure	pure	ADJ
ftr-329	597	28	cost	cost	NOUN
ftr-329	597	29	unrelated	unrelated	ADJ
ftr-329	597	30	to	to	ADP
ftr-329	597	31	the	the	DET
ftr-329	597	32	provision	provision	NOUN
ftr-329	597	33	of	of	ADP
ftr-329	597	34	contingently	contingently	ADV
ftr-329	597	35	demanded	demand	VERB
ftr-329	597	36	benefits	benefit	NOUN
ftr-329	597	37	.	.	PUNCT
ftr-329	598	1	yet	yet	ADV
ftr-329	598	2	even	even	ADV
ftr-329	598	3	the	the	DET
ftr-329	598	4	statement	statement	NOUN
ftr-329	598	5	of	of	ADP
ftr-329	598	6	the	the	DET
ftr-329	598	7	problem	problem	NOUN
ftr-329	598	8	of	of	ADP
ftr-329	598	9	tax	tax	NOUN
ftr-329	598	10	neutrality	neutrality	NOUN
ftr-329	598	11	for	for	ADP
ftr-329	598	12	the	the	DET
ftr-329	598	13	closed	closed	ADJ
ftr-329	598	14	economy	economy	NOUN
ftr-329	598	15	setting	setting	NOUN
ftr-329	598	16	,	,	PUNCT
ftr-329	598	17	in	in	ADP
ftr-329	598	18	which	which	PRON
ftr-329	598	19	the	the	DET
ftr-329	598	20	decision	decision	NOUN
ftr-329	598	21	on	on	ADP
ftr-329	598	22	a	a	DET
ftr-329	598	23	revenue	revenue	NOUN
ftr-329	598	24	target	target	NOUN
ftr-329	598	25	is	be	AUX
ftr-329	598	26	treated	treat	VERB
ftr-329	598	27	as	as	ADP
ftr-329	598	28	exogenously	exogenously	ADV
ftr-329	598	29	given	give	VERB
ftr-329	598	30	,	,	PUNCT
ftr-329	598	31	represents	represent	VERB
ftr-329	598	32	an	an	DET
ftr-329	598	33	acknowledgment	acknowledgment	NOUN
ftr-329	598	34	that	that	SCONJ
ftr-329	598	35	some	some	PRON
ftr-329	598	36	,	,	PUNCT
ftr-329	598	37	perhaps	perhaps	ADV
ftr-329	598	38	most	most	ADJ
ftr-329	598	39	,	,	PUNCT
ftr-329	598	40	taxes	taxis	NOUN
ftr-329	598	41	fund	fund	NOUN
ftr-329	598	42	benefits	benefit	NOUN
ftr-329	598	43	that	that	PRON
ftr-329	598	44	may	may	AUX
ftr-329	598	45	or	or	CCONJ
ftr-329	598	46	may	may	AUX
ftr-329	598	47	not	not	PART
ftr-329	598	48	be	be	AUX
ftr-329	598	49	provided	provide	VERB
ftr-329	598	50	and	and	CCONJ
ftr-329	598	51	that	that	PRON
ftr-329	598	52	are	be	AUX
ftr-329	598	53	in	in	ADP
ftr-329	598	54	some	some	DET
ftr-329	598	55	measure	measure	NOUN
ftr-329	598	56	associated	associate	VERB
ftr-329	598	57	with	with	ADP
ftr-329	598	58	identifiable	identifiable	ADJ
ftr-329	598	59	,	,	PUNCT
ftr-329	598	60	optional	optional	ADJ
ftr-329	598	61	benefits	benefit	NOUN
ftr-329	598	62	.	.	PUNCT
ftr-329	599	1	put	put	VERB
ftr-329	599	2	simply	simply	ADV
ftr-329	599	3	:	:	PUNCT
ftr-329	599	4	most	most	ADJ
ftr-329	599	5	taxes	taxis	NOUN
ftr-329	599	6	pay	pay	VERB
ftr-329	599	7	for	for	ADP
ftr-329	599	8	goods	good	NOUN
ftr-329	599	9	that	that	PRON
ftr-329	599	10	are	be	AUX
ftr-329	599	11	necessary	necessary	ADJ
ftr-329	599	12	only	only	ADV
ftr-329	599	13	if	if	SCONJ
ftr-329	599	14	a	a	DET
ftr-329	599	15	given	give	VERB
ftr-329	599	16	level	level	NOUN
ftr-329	599	17	of	of	ADP
ftr-329	599	18	productivity	productivity	NOUN
ftr-329	599	19	is	be	AUX
ftr-329	599	20	desired	desire	VERB
ftr-329	599	21	.	.	PUNCT
ftr-329	600	1	if	if	SCONJ
ftr-329	600	2	that	that	PRON
ftr-329	600	3	were	be	AUX
ftr-329	600	4	not	not	PART
ftr-329	600	5	the	the	DET
ftr-329	600	6	case	case	NOUN
ftr-329	600	7	,	,	PUNCT
ftr-329	600	8	there	there	PRON
ftr-329	600	9	would	would	AUX
ftr-329	600	10	be	be	AUX
ftr-329	600	11	little	little	ADJ
ftr-329	600	12	reason	reason	NOUN
ftr-329	600	13	for	for	ADP
ftr-329	600	14	different	different	ADJ
ftr-329	600	15	levels	level	NOUN
ftr-329	600	16	of	of	ADP
ftr-329	600	17	tax	tax	NOUN
ftr-329	600	18	to	to	PART
ftr-329	600	19	be	be	AUX
ftr-329	600	20	associated	associate	VERB
ftr-329	600	21	with	with	ADP
ftr-329	600	22	different	different	ADJ
ftr-329	600	23	productivity	productivity	NOUN
ftr-329	600	24	levels	level	NOUN
ftr-329	600	25	.	.	PUNCT
ftr-329	601	1	to	to	ADP
ftr-329	601	2	the	the	DET
ftr-329	601	3	extent	extent	NOUN
ftr-329	601	4	taxes	taxis	NOUN
ftr-329	601	5	fund	fund	VERB
ftr-329	601	6	such	such	ADJ
ftr-329	601	7	optional	optional	ADJ
ftr-329	601	8	benefits	benefit	NOUN
ftr-329	601	9	,	,	PUNCT
ftr-329	601	10	the	the	DET
ftr-329	601	11	lump	lump	NOUN
ftr-329	601	12	-	-	PUNCT
ftr-329	601	13	sum	sum	NOUN
ftr-329	601	14	ideal	ideal	NOUN
ftr-329	601	15	is	be	AUX
ftr-329	601	16	incorrect	incorrect	ADJ
ftr-329	601	17	.	.	PUNCT
ftr-329	602	1	recall	recall	VERB
ftr-329	602	2	that	that	SCONJ
ftr-329	602	3	the	the	DET
ftr-329	602	4	ideal	ideal	NOUN
ftr-329	602	5	supposes	suppose	VERB
ftr-329	602	6	at	at	ADP
ftr-329	602	7	stage	stage	NOUN
ftr-329	602	8	one	one	NUM
ftr-329	602	9	that	that	PRON
ftr-329	602	10	tax	tax	NOUN
ftr-329	602	11	revenues	revenue	NOUN
ftr-329	602	12	are	be	AUX
ftr-329	602	13	financed	finance	VERB
ftr-329	602	14	from	from	ADP
ftr-329	602	15	without	without	ADP
ftr-329	602	16	,	,	PUNCT
ftr-329	602	17	so	so	SCONJ
ftr-329	602	18	that	that	SCONJ
ftr-329	602	19	the	the	DET
ftr-329	602	20	individuals	individual	NOUN
ftr-329	602	21	who	who	PRON
ftr-329	602	22	benefit	benefit	VERB
ftr-329	602	23	from	from	ADP
ftr-329	602	24	tax	tax	NOUN
ftr-329	602	25	revenues	revenue	NOUN
ftr-329	602	26	bear	bear	VERB
ftr-329	602	27	no	no	DET
ftr-329	602	28	cost	cost	NOUN
ftr-329	603	1	whatever	whatever	PRON
ftr-329	603	2	in	in	ADP
ftr-329	603	3	supplying	supply	VERB
ftr-329	603	4	them	they	PRON
ftr-329	603	5	.	.	PUNCT
ftr-329	604	1	a	a	DET
ftr-329	604	2	level	level	NOUN
ftr-329	604	3	of	of	ADP
ftr-329	604	4	economic	economic	ADJ
ftr-329	604	5	activity	activity	NOUN
ftr-329	604	6	then	then	ADV
ftr-329	604	7	arises	arise	VERB
ftr-329	604	8	that	that	PRON
ftr-329	604	9	is	be	AUX
ftr-329	604	10	pareto	pareto	VERB
ftr-329	604	11	-	-	PUNCT
ftr-329	604	12	optimal	optimal	ADJ
ftr-329	604	13	under	under	ADP
ftr-329	604	14	these	these	DET
ftr-329	604	15	conditions	condition	NOUN
ftr-329	604	16	.	.	PUNCT
ftr-329	605	1	by	by	ADP
ftr-329	605	2	definition	definition	NOUN
ftr-329	605	3	,	,	PUNCT
ftr-329	605	4	that	that	DET
ftr-329	605	5	level	level	NOUN
ftr-329	605	6	is	be	AUX
ftr-329	605	7	the	the	DET
ftr-329	605	8	one	one	NUM
ftr-329	605	9	such	such	ADJ
ftr-329	605	10	that	that	SCONJ
ftr-329	605	11	the	the	DET
ftr-329	605	12	cost	cost	NOUN
ftr-329	605	13	of	of	ADP
ftr-329	605	14	engaging	engage	VERB
ftr-329	605	15	in	in	ADP
ftr-329	605	16	any	any	DET
ftr-329	605	17	more	more	ADJ
ftr-329	605	18	activity	activity	NOUN
ftr-329	605	19	just	just	ADV
ftr-329	605	20	equals	equal	VERB
ftr-329	605	21	the	the	DET
ftr-329	605	22	104	104	NUM
ftr-329	605	23	.	.	PUNCT
ftr-329	606	1	see	see	VERB
ftr-329	606	2	,	,	PUNCT
ftr-329	606	3	e.g.	e.g.	ADV
ftr-329	606	4	,	,	PUNCT
ftr-329	606	5	kane	kane	PROPN
ftr-329	606	6	,	,	PUNCT
ftr-329	606	7	considering	consider	VERB
ftr-329	606	8	“	"	PUNCT
ftr-329	606	9	reconsidering	reconsider	VERB
ftr-329	606	10	,	,	PUNCT
ftr-329	606	11	”	"	PUNCT
ftr-329	606	12	supra	supra	NOUN
ftr-329	606	13	note	note	NOUN
ftr-329	606	14	72	72	NUM
ftr-329	606	15	,	,	PUNCT
ftr-329	606	16	at	at	ADP
ftr-329	606	17	310	310	NUM
ftr-329	606	18	;	;	PUNCT
ftr-329	606	19	stephen	stephen	PROPN
ftr-329	606	20	e.	e.	PROPN
ftr-329	606	21	shay	shay	PROPN
ftr-329	606	22	,	,	PUNCT
ftr-329	606	23	commentary	commentary	NOUN
ftr-329	606	24	,	,	PUNCT
ftr-329	606	25	ownership	ownership	NOUN
ftr-329	606	26	neutrality	neutrality	NOUN
ftr-329	606	27	and	and	CCONJ
ftr-329	606	28	practical	practical	ADJ
ftr-329	606	29	complications	complication	NOUN
ftr-329	606	30	,	,	PUNCT
ftr-329	606	31	62	62	NUM
ftr-329	606	32	tax	tax	NOUN
ftr-329	606	33	l.	l.	PROPN
ftr-329	606	34	rev	rev	PROPN
ftr-329	606	35	.	.	PROPN
ftr-329	606	36	317	317	NUM
ftr-329	606	37	,	,	PUNCT
ftr-329	606	38	319–24	319–24	NUM
ftr-329	606	39	(	(	PUNCT
ftr-329	606	40	2009	2009	NUM
ftr-329	606	41	)	)	PUNCT
ftr-329	606	42	.	.	PUNCT
ftr-329	607	1	2012	2012	NUM
ftr-329	607	2	]	]	PUNCT
ftr-329	607	3	tax	tax	NOUN
ftr-329	607	4	neutralities	neutrality	NOUN
ftr-329	607	5	and	and	CCONJ
ftr-329	607	6	tax	tax	NOUN
ftr-329	607	7	amenities	amenity	NOUN
ftr-329	607	8	93	93	NUM
ftr-329	607	9	benefit	benefit	NOUN
ftr-329	607	10	of	of	ADP
ftr-329	607	11	doing	do	VERB
ftr-329	607	12	so.105	so.105	PROPN
ftr-329	607	13	in	in	ADP
ftr-329	607	14	other	other	ADJ
ftr-329	607	15	words	word	NOUN
ftr-329	607	16	,	,	PUNCT
ftr-329	607	17	economic	economic	ADJ
ftr-329	607	18	activity	activity	NOUN
ftr-329	607	19	is	be	AUX
ftr-329	607	20	supplied	supply	VERB
ftr-329	607	21	until	until	SCONJ
ftr-329	607	22	the	the	DET
ftr-329	607	23	cost	cost	NOUN
ftr-329	607	24	of	of	ADP
ftr-329	607	25	doing	do	VERB
ftr-329	607	26	so	so	ADV
ftr-329	607	27	just	just	ADV
ftr-329	607	28	equals	equal	VERB
ftr-329	607	29	the	the	DET
ftr-329	607	30	benefit	benefit	NOUN
ftr-329	607	31	.	.	PUNCT
ftr-329	608	1	after	after	ADP
ftr-329	608	2	that	that	DET
ftr-329	608	3	point	point	NOUN
ftr-329	608	4	,	,	PUNCT
ftr-329	608	5	the	the	DET
ftr-329	608	6	costs	cost	NOUN
ftr-329	608	7	of	of	ADP
ftr-329	608	8	any	any	DET
ftr-329	608	9	additional	additional	ADJ
ftr-329	608	10	economic	economic	ADJ
ftr-329	608	11	activity	activity	NOUN
ftr-329	608	12	exceed	exceed	VERB
ftr-329	608	13	the	the	DET
ftr-329	608	14	benefits	benefit	NOUN
ftr-329	608	15	—	—	PUNCT
ftr-329	608	16	for	for	ADP
ftr-329	608	17	example	example	NOUN
ftr-329	608	18	,	,	PUNCT
ftr-329	608	19	in	in	ADP
ftr-329	608	20	forgone	forgone	NOUN
ftr-329	608	21	leisure	leisure	NOUN
ftr-329	608	22	—	—	PUNCT
ftr-329	608	23	and	and	CCONJ
ftr-329	608	24	thus	thus	ADV
ftr-329	608	25	additional	additional	ADJ
ftr-329	608	26	economic	economic	ADJ
ftr-329	608	27	activity	activity	NOUN
ftr-329	608	28	does	do	AUX
ftr-329	608	29	not	not	PART
ftr-329	608	30	occur	occur	VERB
ftr-329	608	31	.	.	PUNCT
ftr-329	609	1	this	this	DET
ftr-329	609	2	result	result	NOUN
ftr-329	609	3	follows	follow	VERB
ftr-329	609	4	simply	simply	ADV
ftr-329	609	5	from	from	ADP
ftr-329	609	6	the	the	DET
ftr-329	609	7	rational	rational	ADJ
ftr-329	609	8	,	,	PUNCT
ftr-329	609	9	utility	utility	NOUN
ftr-329	609	10	-	-	PUNCT
ftr-329	609	11	maximizing	maximize	VERB
ftr-329	609	12	behavior	behavior	NOUN
ftr-329	609	13	of	of	ADP
ftr-329	609	14	economic	economic	ADJ
ftr-329	609	15	actors	actor	NOUN
ftr-329	609	16	.	.	PUNCT
ftr-329	610	1	stage	stage	NOUN
ftr-329	610	2	two	two	NUM
ftr-329	610	3	of	of	ADP
ftr-329	610	4	the	the	DET
ftr-329	610	5	basic	basic	ADJ
ftr-329	610	6	model	model	NOUN
ftr-329	610	7	then	then	ADV
ftr-329	610	8	supposes	suppose	VERB
ftr-329	610	9	that	that	SCONJ
ftr-329	610	10	taxes	taxis	NOUN
ftr-329	610	11	are	be	AUX
ftr-329	610	12	imposed	impose	VERB
ftr-329	610	13	on	on	ADP
ftr-329	610	14	the	the	DET
ftr-329	610	15	same	same	ADJ
ftr-329	610	16	economic	economic	ADJ
ftr-329	610	17	actors	actor	NOUN
ftr-329	610	18	on	on	ADP
ftr-329	610	19	a	a	DET
ftr-329	610	20	lump	lump	NOUN
ftr-329	610	21	-	-	PUNCT
ftr-329	610	22	sum	sum	NOUN
ftr-329	610	23	basis	basis	NOUN
ftr-329	610	24	in	in	ADP
ftr-329	610	25	order	order	NOUN
ftr-329	610	26	to	to	PART
ftr-329	610	27	meet	meet	VERB
ftr-329	610	28	the	the	DET
ftr-329	610	29	associated	associated	ADJ
ftr-329	610	30	revenue	revenue	NOUN
ftr-329	610	31	target	target	NOUN
ftr-329	610	32	.	.	PUNCT
ftr-329	611	1	the	the	DET
ftr-329	611	2	result	result	NOUN
ftr-329	611	3	is	be	AUX
ftr-329	611	4	asserted	assert	VERB
ftr-329	611	5	to	to	PART
ftr-329	611	6	be	be	AUX
ftr-329	611	7	maximally	maximally	ADV
ftr-329	611	8	efficient	efficient	ADJ
ftr-329	611	9	.	.	PUNCT
ftr-329	612	1	in	in	ADP
ftr-329	612	2	other	other	ADJ
ftr-329	612	3	words	word	NOUN
ftr-329	612	4	,	,	PUNCT
ftr-329	612	5	the	the	DET
ftr-329	612	6	introduction	introduction	NOUN
ftr-329	612	7	of	of	ADP
ftr-329	612	8	lump	lump	NOUN
ftr-329	612	9	-	-	PUNCT
ftr-329	612	10	sum	sum	NOUN
ftr-329	612	11	taxes	taxis	NOUN
ftr-329	612	12	paid	pay	VERB
ftr-329	612	13	by	by	ADP
ftr-329	612	14	those	those	PRON
ftr-329	612	15	who	who	PRON
ftr-329	612	16	enjoy	enjoy	VERB
ftr-329	612	17	their	their	PRON
ftr-329	612	18	benefits	benefit	NOUN
ftr-329	612	19	is	be	AUX
ftr-329	612	20	assumed	assume	VERB
ftr-329	612	21	not	not	PART
ftr-329	612	22	to	to	PART
ftr-329	612	23	affect	affect	VERB
ftr-329	612	24	the	the	DET
ftr-329	612	25	pareto	pareto	ADJ
ftr-329	612	26	optimality	optimality	NOUN
ftr-329	612	27	of	of	ADP
ftr-329	612	28	the	the	DET
ftr-329	612	29	result	result	NOUN
ftr-329	612	30	at	at	ADP
ftr-329	612	31	stage	stage	NOUN
ftr-329	612	32	one	one	NUM
ftr-329	612	33	,	,	PUNCT
ftr-329	612	34	when	when	SCONJ
ftr-329	612	35	tax	tax	NOUN
ftr-329	612	36	revenues	revenue	NOUN
ftr-329	612	37	were	be	AUX
ftr-329	612	38	supplied	supply	VERB
ftr-329	612	39	from	from	ADP
ftr-329	612	40	without	without	ADP
ftr-329	612	41	.	.	PUNCT
ftr-329	613	1	now	now	ADV
ftr-329	613	2	,	,	PUNCT
ftr-329	613	3	in	in	ADP
ftr-329	613	4	order	order	NOUN
ftr-329	613	5	for	for	ADP
ftr-329	613	6	stage	stage	NOUN
ftr-329	613	7	two	two	NUM
ftr-329	613	8	to	to	PART
ftr-329	613	9	be	be	AUX
ftr-329	613	10	pareto	pareto	VERB
ftr-329	613	11	-	-	PUNCT
ftr-329	613	12	optimal	optimal	ADJ
ftr-329	613	13	given	give	VERB
ftr-329	613	14	that	that	DET
ftr-329	613	15	stage	stage	NOUN
ftr-329	613	16	one	one	NUM
ftr-329	613	17	is	be	AUX
ftr-329	613	18	,	,	PUNCT
ftr-329	613	19	there	there	PRON
ftr-329	613	20	must	must	AUX
ftr-329	613	21	be	be	AUX
ftr-329	613	22	no	no	DET
ftr-329	613	23	incremental	incremental	ADJ
ftr-329	613	24	costs	cost	NOUN
ftr-329	613	25	that	that	PRON
ftr-329	613	26	individuals	individual	NOUN
ftr-329	613	27	bear	bear	VERB
ftr-329	613	28	in	in	ADP
ftr-329	613	29	supplying	supply	VERB
ftr-329	613	30	tax	tax	NOUN
ftr-329	613	31	revenues	revenue	NOUN
ftr-329	613	32	used	use	VERB
ftr-329	613	33	to	to	PART
ftr-329	613	34	finance	finance	VERB
ftr-329	613	35	the	the	DET
ftr-329	613	36	last	last	ADJ
ftr-329	613	37	increment	increment	NOUN
ftr-329	613	38	of	of	ADP
ftr-329	613	39	economic	economic	ADJ
ftr-329	613	40	activity	activity	NOUN
ftr-329	613	41	.	.	PUNCT
ftr-329	614	1	if	if	SCONJ
ftr-329	614	2	that	that	PRON
ftr-329	614	3	were	be	AUX
ftr-329	614	4	not	not	PART
ftr-329	614	5	the	the	DET
ftr-329	614	6	case	case	NOUN
ftr-329	614	7	,	,	PUNCT
ftr-329	614	8	then	then	ADV
ftr-329	614	9	it	it	PRON
ftr-329	614	10	would	would	AUX
ftr-329	614	11	be	be	AUX
ftr-329	614	12	possible	possible	ADJ
ftr-329	614	13	to	to	PART
ftr-329	614	14	improve	improve	VERB
ftr-329	614	15	things	thing	NOUN
ftr-329	614	16	by	by	ADP
ftr-329	614	17	avoiding	avoid	VERB
ftr-329	614	18	the	the	DET
ftr-329	614	19	cost	cost	NOUN
ftr-329	614	20	and	and	CCONJ
ftr-329	614	21	not	not	PART
ftr-329	614	22	supplying	supply	VERB
ftr-329	614	23	the	the	DET
ftr-329	614	24	associated	associated	ADJ
ftr-329	614	25	activity	activity	NOUN
ftr-329	614	26	,	,	PUNCT
ftr-329	614	27	as	as	SCONJ
ftr-329	614	28	it	it	PRON
ftr-329	614	29	is	be	AUX
ftr-329	614	30	known	know	VERB
ftr-329	614	31	that	that	SCONJ
ftr-329	614	32	the	the	DET
ftr-329	614	33	benefit	benefit	NOUN
ftr-329	614	34	from	from	ADP
ftr-329	614	35	the	the	DET
ftr-329	614	36	activity	activity	NOUN
ftr-329	614	37	is	be	AUX
ftr-329	614	38	just	just	ADV
ftr-329	614	39	equal	equal	ADJ
ftr-329	614	40	to	to	ADP
ftr-329	614	41	the	the	DET
ftr-329	614	42	cost	cost	NOUN
ftr-329	614	43	that	that	PRON
ftr-329	614	44	was	be	AUX
ftr-329	614	45	incurred	incur	VERB
ftr-329	614	46	before	before	SCONJ
ftr-329	614	47	there	there	PRON
ftr-329	614	48	was	be	VERB
ftr-329	614	49	any	any	DET
ftr-329	614	50	cost	cost	NOUN
ftr-329	614	51	to	to	ADP
ftr-329	614	52	supplying	supply	VERB
ftr-329	614	53	tax	tax	NOUN
ftr-329	614	54	revenue	revenue	NOUN
ftr-329	614	55	.	.	PUNCT
ftr-329	615	1	but	but	CCONJ
ftr-329	615	2	it	it	PRON
ftr-329	615	3	is	be	AUX
ftr-329	615	4	clear	clear	ADJ
ftr-329	615	5	that	that	SCONJ
ftr-329	615	6	there	there	PRON
ftr-329	615	7	are	be	VERB
ftr-329	615	8	incremental	incremental	ADJ
ftr-329	615	9	costs	cost	NOUN
ftr-329	615	10	to	to	ADP
ftr-329	615	11	supplying	supply	VERB
ftr-329	615	12	tax	tax	NOUN
ftr-329	615	13	revenues	revenue	NOUN
ftr-329	615	14	,	,	PUNCT
ftr-329	615	15	inasmuch	inasmuch	ADJ
ftr-329	615	16	as	as	SCONJ
ftr-329	615	17	taxes	taxis	NOUN
ftr-329	615	18	cause	cause	VERB
ftr-329	615	19	wealth	wealth	NOUN
ftr-329	615	20	reductions	reduction	NOUN
ftr-329	615	21	to	to	ADP
ftr-329	615	22	those	those	PRON
ftr-329	615	23	who	who	PRON
ftr-329	615	24	pay	pay	VERB
ftr-329	615	25	them	they	PRON
ftr-329	615	26	.	.	PUNCT
ftr-329	616	1	this	this	PRON
ftr-329	616	2	implies	imply	VERB
ftr-329	616	3	that	that	SCONJ
ftr-329	616	4	economic	economic	ADJ
ftr-329	616	5	activity	activity	NOUN
ftr-329	616	6	is	be	AUX
ftr-329	616	7	inefficiently	inefficiently	ADV
ftr-329	616	8	oversupplied	oversupplie	VERB
ftr-329	616	9	in	in	ADP
ftr-329	616	10	the	the	DET
ftr-329	616	11	standard	standard	ADJ
ftr-329	616	12	model	model	NOUN
ftr-329	616	13	.	.	PUNCT
ftr-329	617	1	one	one	PRON
ftr-329	617	2	can	can	AUX
ftr-329	617	3	restate	restate	VERB
ftr-329	617	4	the	the	DET
ftr-329	617	5	point	point	NOUN
ftr-329	617	6	as	as	SCONJ
ftr-329	617	7	follows	follow	VERB
ftr-329	617	8	:	:	PUNCT
ftr-329	617	9	the	the	DET
ftr-329	617	10	pareto	pareto	ADJ
ftr-329	617	11	optimality	optimality	NOUN
ftr-329	617	12	of	of	ADP
ftr-329	617	13	stage	stage	NOUN
ftr-329	617	14	two	two	NUM
ftr-329	617	15	follows	follow	VERB
ftr-329	617	16	only	only	ADV
ftr-329	617	17	if	if	SCONJ
ftr-329	617	18	the	the	DET
ftr-329	617	19	cost	cost	NOUN
ftr-329	617	20	in	in	ADP
ftr-329	617	21	taxes	taxis	NOUN
ftr-329	617	22	of	of	ADP
ftr-329	617	23	the	the	DET
ftr-329	617	24	last	last	ADJ
ftr-329	617	25	bit	bit	NOUN
ftr-329	617	26	of	of	ADP
ftr-329	617	27	activity	activity	NOUN
ftr-329	617	28	undertaken	undertake	VERB
ftr-329	617	29	when	when	SCONJ
ftr-329	617	30	tax	tax	NOUN
ftr-329	617	31	revenues	revenue	NOUN
ftr-329	617	32	were	be	AUX
ftr-329	617	33	free	free	ADJ
ftr-329	617	34	is	be	AUX
ftr-329	617	35	zero	zero	NUM
ftr-329	617	36	.	.	PUNCT
ftr-329	618	1	but	but	CCONJ
ftr-329	618	2	that	that	PRON
ftr-329	618	3	would	would	AUX
ftr-329	618	4	be	be	AUX
ftr-329	618	5	the	the	DET
ftr-329	618	6	case	case	NOUN
ftr-329	618	7	only	only	ADV
ftr-329	618	8	if	if	SCONJ
ftr-329	618	9	it	it	PRON
ftr-329	618	10	were	be	AUX
ftr-329	618	11	not	not	PART
ftr-329	618	12	possible	possible	ADJ
ftr-329	618	13	to	to	PART
ftr-329	618	14	associate	associate	VERB
ftr-329	618	15	activities	activity	NOUN
ftr-329	618	16	with	with	ADP
ftr-329	618	17	identifiable	identifiable	ADJ
ftr-329	618	18	,	,	PUNCT
ftr-329	618	19	tax	tax	NOUN
ftr-329	618	20	-	-	PUNCT
ftr-329	618	21	financed	finance	VERB
ftr-329	618	22	burdens	burden	NOUN
ftr-329	618	23	.	.	PUNCT
ftr-329	619	1	clearly	clearly	ADV
ftr-329	619	2	,	,	PUNCT
ftr-329	619	3	however	however	ADV
ftr-329	619	4	,	,	PUNCT
ftr-329	619	5	almost	almost	ADV
ftr-329	619	6	any	any	DET
ftr-329	619	7	activity	activity	NOUN
ftr-329	619	8	creates	create	VERB
ftr-329	619	9	burdens	burden	NOUN
ftr-329	619	10	that	that	PRON
ftr-329	619	11	are	be	AUX
ftr-329	619	12	paid	pay	VERB
ftr-329	619	13	for	for	ADP
ftr-329	619	14	with	with	ADP
ftr-329	619	15	taxes	taxis	NOUN
ftr-329	619	16	.	.	PUNCT
ftr-329	620	1	one	one	PRON
ftr-329	620	2	ca	can	AUX
ftr-329	620	3	n’t	not	PART
ftr-329	620	4	get	get	VERB
ftr-329	620	5	the	the	DET
ftr-329	620	6	pin	pin	NOUN
ftr-329	620	7	from	from	ADP
ftr-329	620	8	manchester	manchester	PROPN
ftr-329	620	9	to	to	ADP
ftr-329	620	10	london	london	PROPN
ftr-329	620	11	without	without	ADP
ftr-329	620	12	a	a	DET
ftr-329	620	13	road	road	NOUN
ftr-329	620	14	,	,	PUNCT
ftr-329	620	15	but	but	CCONJ
ftr-329	620	16	if	if	SCONJ
ftr-329	620	17	one	one	PRON
ftr-329	620	18	does	do	AUX
ftr-329	620	19	n’t	not	PART
ftr-329	620	20	need	need	VERB
ftr-329	620	21	to	to	PART
ftr-329	620	22	get	get	VERB
ftr-329	620	23	the	the	DET
ftr-329	620	24	pin	pin	NOUN
ftr-329	620	25	from	from	ADP
ftr-329	620	26	manchester	manchester	PROPN
ftr-329	620	27	to	to	ADP
ftr-329	620	28	london	london	PROPN
ftr-329	620	29	,	,	PUNCT
ftr-329	620	30	one	one	PRON
ftr-329	620	31	may	may	AUX
ftr-329	620	32	not	not	PART
ftr-329	620	33	need	need	VERB
ftr-329	620	34	the	the	DET
ftr-329	620	35	road	road	NOUN
ftr-329	620	36	,	,	PUNCT
ftr-329	620	37	or	or	CCONJ
ftr-329	620	38	at	at	ADP
ftr-329	620	39	least	least	ADJ
ftr-329	620	40	not	not	PART
ftr-329	620	41	one	one	NUM
ftr-329	620	42	that	that	ADV
ftr-329	620	43	good	good	ADJ
ftr-329	620	44	.	.	PUNCT
ftr-329	621	1	for	for	ADP
ftr-329	621	2	that	that	DET
ftr-329	621	3	reason	reason	NOUN
ftr-329	621	4	,	,	PUNCT
ftr-329	621	5	some	some	DET
ftr-329	621	6	portion	portion	NOUN
ftr-329	621	7	of	of	ADP
ftr-329	621	8	the	the	DET
ftr-329	621	9	burden	burden	NOUN
ftr-329	621	10	can	can	AUX
ftr-329	621	11	be	be	AUX
ftr-329	621	12	forgone	forgo	VERB
ftr-329	621	13	simply	simply	ADV
ftr-329	621	14	by	by	ADP
ftr-329	621	15	forgoing	forgo	VERB
ftr-329	621	16	the	the	DET
ftr-329	621	17	activity.106	activity.106	PROPN
ftr-329	621	18	since	since	SCONJ
ftr-329	621	19	the	the	DET
ftr-329	621	20	last	last	ADJ
ftr-329	621	21	amount	amount	NOUN
ftr-329	621	22	of	of	ADP
ftr-329	621	23	many	many	ADJ
ftr-329	621	24	activities	activity	NOUN
ftr-329	621	25	had	have	VERB
ftr-329	621	26	economic	economic	ADJ
ftr-329	621	27	value	value	NOUN
ftr-329	621	28	only	only	ADV
ftr-329	621	29	on	on	ADP
ftr-329	621	30	the	the	DET
ftr-329	621	31	assumption	assumption	NOUN
ftr-329	621	32	that	that	SCONJ
ftr-329	621	33	there	there	PRON
ftr-329	621	34	was	be	VERB
ftr-329	621	35	no	no	DET
ftr-329	621	36	tax	tax	NOUN
ftr-329	621	37	cost	cost	NOUN
ftr-329	621	38	to	to	ADP
ftr-329	621	39	them	they	PRON
ftr-329	621	40	,	,	PUNCT
ftr-329	621	41	it	it	PRON
ftr-329	621	42	follows	follow	VERB
ftr-329	621	43	that	that	SCONJ
ftr-329	621	44	things	thing	NOUN
ftr-329	621	45	would	would	AUX
ftr-329	621	46	be	be	AUX
ftr-329	621	47	improved	improve	VERB
ftr-329	621	48	by	by	ADP
ftr-329	621	49	not	not	PART
ftr-329	621	50	engaging	engage	VERB
ftr-329	621	51	in	in	ADP
ftr-329	621	52	those	those	DET
ftr-329	621	53	last	last	ADJ
ftr-329	621	54	amounts	amount	NOUN
ftr-329	621	55	once	once	ADV
ftr-329	621	56	a	a	DET
ftr-329	621	57	tax	tax	NOUN
ftr-329	621	58	cost	cost	NOUN
ftr-329	621	59	is	be	AUX
ftr-329	621	60	added	add	VERB
ftr-329	621	61	in	in	ADP
ftr-329	621	62	,	,	PUNCT
ftr-329	621	63	rather	rather	ADV
ftr-329	621	64	than	than	ADP
ftr-329	621	65	assessing	assess	VERB
ftr-329	621	66	that	that	DET
ftr-329	621	67	portion	portion	NOUN
ftr-329	621	68	of	of	ADP
ftr-329	621	69	the	the	DET
ftr-329	621	70	(	(	PUNCT
ftr-329	621	71	lump	lump	NOUN
ftr-329	621	72	-	-	PUNCT
ftr-329	621	73	sum	sum	NOUN
ftr-329	621	74	)	)	PUNCT
ftr-329	621	75	tax	tax	NOUN
ftr-329	621	76	and	and	CCONJ
ftr-329	621	77	then	then	ADV
ftr-329	621	78	engaging	engage	VERB
ftr-329	621	79	in	in	ADP
ftr-329	621	80	the	the	DET
ftr-329	621	81	economic	economic	ADJ
ftr-329	621	82	activity	activity	NOUN
ftr-329	621	83	.	.	PUNCT
ftr-329	622	1	the	the	DET
ftr-329	622	2	argument	argument	NOUN
ftr-329	622	3	does	do	AUX
ftr-329	622	4	not	not	PART
ftr-329	622	5	imply	imply	VERB
ftr-329	622	6	that	that	SCONJ
ftr-329	622	7	taxes	taxis	NOUN
ftr-329	622	8	function	function	VERB
ftr-329	622	9	precisely	precisely	ADV
ftr-329	622	10	like	like	ADP
ftr-329	622	11	payments	payment	NOUN
ftr-329	622	12	for	for	ADP
ftr-329	622	13	identifiable	identifiable	ADJ
ftr-329	622	14	benefits	benefit	NOUN
ftr-329	622	15	.	.	PUNCT
ftr-329	623	1	it	it	PRON
ftr-329	623	2	implies	imply	VERB
ftr-329	623	3	only	only	ADV
ftr-329	623	4	that	that	PRON
ftr-329	623	5	,	,	PUNCT
ftr-329	623	6	for	for	ADP
ftr-329	623	7	the	the	DET
ftr-329	623	8	overwhelming	overwhelming	ADJ
ftr-329	623	9	105	105	NUM
ftr-329	623	10	.	.	PUNCT
ftr-329	624	1	karl	karl	PROPN
ftr-329	624	2	e.	e.	PROPN
ftr-329	624	3	case	case	PROPN
ftr-329	624	4	,	,	PUNCT
ftr-329	624	5	economics	economic	NOUN
ftr-329	624	6	and	and	CCONJ
ftr-329	624	7	tax	tax	NOUN
ftr-329	624	8	policy	policy	NOUN
ftr-329	624	9	117–118	117–118	NUM
ftr-329	624	10	(	(	PUNCT
ftr-329	624	11	oelgeschlager	oelgeschlager	ADJ
ftr-329	624	12	,	,	PUNCT
ftr-329	624	13	gunn	gunn	PROPN
ftr-329	624	14	,	,	PUNCT
ftr-329	624	15	&	&	CCONJ
ftr-329	624	16	hain	hain	PROPN
ftr-329	624	17	,	,	PUNCT
ftr-329	624	18	publishers	publisher	NOUN
ftr-329	624	19	,	,	PUNCT
ftr-329	624	20	inc	inc	PROPN
ftr-329	624	21	.	.	PROPN
ftr-329	624	22	)	)	PUNCT
ftr-329	624	23	(	(	PUNCT
ftr-329	624	24	1986	1986	NUM
ftr-329	624	25	)	)	PUNCT
ftr-329	624	26	.	.	PUNCT
ftr-329	625	1	[	[	X
ftr-329	625	2	hereinafter	hereinafter	NOUN
ftr-329	625	3	case	case	NOUN
ftr-329	625	4	,	,	PUNCT
ftr-329	625	5	economics	economic	NOUN
ftr-329	625	6	]	]	PUNCT
ftr-329	625	7	.	.	PUNCT
ftr-329	626	1	106	106	NUM
ftr-329	626	2	.	.	PUNCT
ftr-329	627	1	see	see	VERB
ftr-329	627	2	roin	roin	NOUN
ftr-329	627	3	,	,	PUNCT
ftr-329	627	4	competition	competition	NOUN
ftr-329	627	5	,	,	PUNCT
ftr-329	627	6	supra	supra	PROPN
ftr-329	627	7	note	note	NOUN
ftr-329	627	8	7	7	NUM
ftr-329	627	9	,	,	PUNCT
ftr-329	627	10	at	at	ADP
ftr-329	627	11	555–62	555–62	NUM
ftr-329	627	12	,	,	PUNCT
ftr-329	627	13	for	for	ADP
ftr-329	627	14	an	an	DET
ftr-329	627	15	extended	extended	ADJ
ftr-329	627	16	discussion	discussion	NOUN
ftr-329	627	17	of	of	ADP
ftr-329	627	18	the	the	DET
ftr-329	627	19	relevance	relevance	NOUN
ftr-329	627	20	of	of	ADP
ftr-329	627	21	benefits	benefit	NOUN
ftr-329	627	22	that	that	PRON
ftr-329	627	23	taxes	tax	VERB
ftr-329	627	24	purchase	purchase	VERB
ftr-329	627	25	to	to	ADP
ftr-329	627	26	an	an	DET
ftr-329	627	27	analysis	analysis	NOUN
ftr-329	627	28	of	of	ADP
ftr-329	627	29	the	the	DET
ftr-329	627	30	problem	problem	NOUN
ftr-329	627	31	of	of	ADP
ftr-329	627	32	tax	tax	NOUN
ftr-329	627	33	competition	competition	NOUN
ftr-329	627	34	.	.	PUNCT
ftr-329	628	1	94	94	NUM
ftr-329	628	2	florida	florida	PROPN
ftr-329	628	3	tax	tax	NOUN
ftr-329	628	4	review	review	NOUN
ftr-329	629	1	[	[	X
ftr-329	629	2	vol	vol	NOUN
ftr-329	629	3	.	.	NOUN
ftr-329	629	4	12:2	12:2	NUM
ftr-329	629	5	share	share	NOUN
ftr-329	629	6	of	of	ADP
ftr-329	629	7	economic	economic	ADJ
ftr-329	629	8	activity	activity	NOUN
ftr-329	629	9	,	,	PUNCT
ftr-329	629	10	there	there	PRON
ftr-329	629	11	is	be	VERB
ftr-329	629	12	some	some	DET
ftr-329	629	13	identifiable	identifiable	ADJ
ftr-329	629	14	burden	burden	NOUN
ftr-329	629	15	imposed	impose	VERB
ftr-329	629	16	that	that	PRON
ftr-329	629	17	is	be	AUX
ftr-329	629	18	paid	pay	VERB
ftr-329	629	19	for	for	ADP
ftr-329	629	20	with	with	ADP
ftr-329	629	21	taxes	taxis	NOUN
ftr-329	629	22	.	.	PUNCT
ftr-329	630	1	the	the	DET
ftr-329	630	2	lump	lump	NOUN
ftr-329	630	3	-	-	PUNCT
ftr-329	630	4	sum	sum	NOUN
ftr-329	630	5	model	model	NOUN
ftr-329	630	6	denies	deny	VERB
ftr-329	630	7	this	this	PRON
ftr-329	630	8	,	,	PUNCT
ftr-329	630	9	supposing	suppose	VERB
ftr-329	630	10	instead	instead	ADV
ftr-329	630	11	that	that	DET
ftr-329	630	12	taxes	taxis	NOUN
ftr-329	630	13	pay	pay	VERB
ftr-329	630	14	for	for	ADP
ftr-329	630	15	an	an	DET
ftr-329	630	16	entirely	entirely	ADV
ftr-329	630	17	different	different	ADJ
ftr-329	630	18	kind	kind	NOUN
ftr-329	630	19	of	of	ADV
ftr-329	630	20	good	good	ADJ
ftr-329	630	21	from	from	ADP
ftr-329	630	22	that	that	PRON
ftr-329	630	23	supplied	supply	VERB
ftr-329	630	24	through	through	ADP
ftr-329	630	25	private	private	ADJ
ftr-329	630	26	markets	market	NOUN
ftr-329	630	27	.	.	PUNCT
ftr-329	631	1	it	it	PRON
ftr-329	631	2	supposes	suppose	VERB
ftr-329	631	3	,	,	PUNCT
ftr-329	631	4	that	that	ADV
ftr-329	631	5	is	is	ADV
ftr-329	631	6	,	,	PUNCT
ftr-329	631	7	that	that	SCONJ
ftr-329	631	8	every	every	DET
ftr-329	631	9	benefit	benefit	NOUN
ftr-329	631	10	paid	pay	VERB
ftr-329	631	11	for	for	ADP
ftr-329	631	12	with	with	ADP
ftr-329	631	13	taxes	taxis	NOUN
ftr-329	631	14	exceeds	exceed	VERB
ftr-329	631	15	the	the	DET
ftr-329	631	16	tax	tax	NOUN
ftr-329	631	17	cost	cost	NOUN
ftr-329	631	18	.	.	PUNCT
ftr-329	632	1	whereas	whereas	SCONJ
ftr-329	632	2	markets	market	NOUN
ftr-329	632	3	are	be	AUX
ftr-329	632	4	the	the	DET
ftr-329	632	5	setting	setting	NOUN
ftr-329	632	6	in	in	ADP
ftr-329	632	7	which	which	PRON
ftr-329	632	8	costs	cost	NOUN
ftr-329	632	9	are	be	AUX
ftr-329	632	10	impounded	impound	VERB
ftr-329	632	11	into	into	ADP
ftr-329	632	12	identifiable	identifiable	ADJ
ftr-329	632	13	goods	good	NOUN
ftr-329	632	14	for	for	ADP
ftr-329	632	15	which	which	PRON
ftr-329	632	16	purchasers	purchaser	NOUN
ftr-329	632	17	are	be	AUX
ftr-329	632	18	fully	fully	ADV
ftr-329	632	19	charged	charge	VERB
ftr-329	632	20	,	,	PUNCT
ftr-329	632	21	taxes	taxis	NOUN
ftr-329	632	22	are	be	AUX
ftr-329	632	23	the	the	DET
ftr-329	632	24	setting	setting	NOUN
ftr-329	632	25	in	in	ADP
ftr-329	632	26	which	which	PRON
ftr-329	632	27	costs	cost	NOUN
ftr-329	632	28	are	be	AUX
ftr-329	632	29	necessary	necessary	ADJ
ftr-329	632	30	but	but	CCONJ
ftr-329	632	31	do	do	AUX
ftr-329	632	32	not	not	PART
ftr-329	632	33	supply	supply	VERB
ftr-329	632	34	anything	anything	PRON
ftr-329	632	35	identifiable	identifiable	ADJ
ftr-329	632	36	at	at	ADV
ftr-329	632	37	all	all	ADV
ftr-329	632	38	.	.	PUNCT
ftr-329	633	1	the	the	DET
ftr-329	633	2	truth	truth	NOUN
ftr-329	633	3	is	be	AUX
ftr-329	633	4	that	that	SCONJ
ftr-329	633	5	most	most	ADJ
ftr-329	633	6	taxes	taxis	NOUN
ftr-329	633	7	finance	finance	NOUN
ftr-329	633	8	activities	activity	NOUN
ftr-329	633	9	that	that	PRON
ftr-329	633	10	fall	fall	VERB
ftr-329	633	11	somewhere	somewhere	ADV
ftr-329	633	12	in	in	ADP
ftr-329	633	13	between	between	ADP
ftr-329	633	14	.	.	PROPN
ftr-329	634	1	2	2	X
ftr-329	634	2	.	.	X
ftr-329	634	3	neutrality	neutrality	NOUN
ftr-329	634	4	modeling	model	VERB
ftr-329	634	5	consequences	consequence	NOUN
ftr-329	634	6	the	the	DET
ftr-329	634	7	core	core	NOUN
ftr-329	634	8	of	of	ADP
ftr-329	634	9	the	the	DET
ftr-329	634	10	neutrality	neutrality	NOUN
ftr-329	634	11	concept	concept	NOUN
ftr-329	634	12	is	be	AUX
ftr-329	634	13	the	the	DET
ftr-329	634	14	idea	idea	NOUN
ftr-329	634	15	that	that	SCONJ
ftr-329	634	16	costs	cost	NOUN
ftr-329	634	17	are	be	AUX
ftr-329	634	18	perfectly	perfectly	ADV
ftr-329	634	19	internalized	internalize	VERB
ftr-329	634	20	to	to	ADP
ftr-329	634	21	those	those	PRON
ftr-329	634	22	who	who	PRON
ftr-329	634	23	impose	impose	VERB
ftr-329	634	24	them	they	PRON
ftr-329	634	25	and	and	CCONJ
ftr-329	634	26	associated	associate	VERB
ftr-329	634	27	benefits	benefit	NOUN
ftr-329	634	28	are	be	AUX
ftr-329	634	29	correlatively	correlatively	ADV
ftr-329	634	30	enjoyed.107	enjoyed.107	ADJ
ftr-329	634	31	indeed	indeed	ADV
ftr-329	634	32	,	,	PUNCT
ftr-329	634	33	the	the	DET
ftr-329	634	34	efficiency	efficiency	NOUN
ftr-329	634	35	properties	property	NOUN
ftr-329	634	36	even	even	ADV
ftr-329	634	37	of	of	ADP
ftr-329	634	38	private	private	ADJ
ftr-329	634	39	markets	market	NOUN
ftr-329	634	40	rest	rest	VERB
ftr-329	634	41	on	on	ADP
ftr-329	634	42	the	the	DET
ftr-329	634	43	assumption	assumption	NOUN
ftr-329	634	44	that	that	SCONJ
ftr-329	634	45	they	they	PRON
ftr-329	634	46	effectively	effectively	ADV
ftr-329	634	47	impound	impound	VERB
ftr-329	634	48	costs	cost	NOUN
ftr-329	634	49	to	to	PART
ftr-329	634	50	private	private	VERB
ftr-329	634	51	actors.108	actors.108	ADP
ftr-329	634	52	thus	thus	ADV
ftr-329	634	53	,	,	PUNCT
ftr-329	634	54	the	the	DET
ftr-329	634	55	main	main	ADJ
ftr-329	634	56	implication	implication	NOUN
ftr-329	634	57	of	of	ADP
ftr-329	634	58	the	the	DET
ftr-329	634	59	considerations	consideration	NOUN
ftr-329	634	60	here	here	ADV
ftr-329	634	61	for	for	ADP
ftr-329	634	62	the	the	DET
ftr-329	634	63	analysis	analysis	NOUN
ftr-329	634	64	of	of	ADP
ftr-329	634	65	tax	tax	NOUN
ftr-329	634	66	neutrality	neutrality	NOUN
ftr-329	634	67	in	in	ADP
ftr-329	634	68	the	the	DET
ftr-329	634	69	cross	cross	ADJ
ftr-329	634	70	-	-	ADJ
ftr-329	634	71	border	border	ADJ
ftr-329	634	72	setting	setting	NOUN
ftr-329	634	73	is	be	AUX
ftr-329	634	74	that	that	SCONJ
ftr-329	634	75	an	an	DET
ftr-329	634	76	adequate	adequate	ADJ
ftr-329	634	77	conception	conception	NOUN
ftr-329	634	78	of	of	ADP
ftr-329	634	79	neutrality	neutrality	NOUN
ftr-329	634	80	would	would	AUX
ftr-329	634	81	need	need	VERB
ftr-329	634	82	to	to	PART
ftr-329	634	83	reflect	reflect	VERB
ftr-329	634	84	the	the	DET
ftr-329	634	85	extent	extent	NOUN
ftr-329	634	86	to	to	PART
ftr-329	634	87	which	which	PRON
ftr-329	634	88	various	various	ADJ
ftr-329	634	89	activities	activity	NOUN
ftr-329	634	90	result	result	VERB
ftr-329	634	91	in	in	ADP
ftr-329	634	92	costs	cost	NOUN
ftr-329	634	93	or	or	CCONJ
ftr-329	634	94	benefits	benefit	NOUN
ftr-329	634	95	that	that	PRON
ftr-329	634	96	are	be	AUX
ftr-329	634	97	not	not	PART
ftr-329	634	98	otherwise	otherwise	ADV
ftr-329	634	99	internalized	internalize	VERB
ftr-329	634	100	to	to	ADP
ftr-329	634	101	the	the	DET
ftr-329	634	102	actor	actor	NOUN
ftr-329	634	103	.	.	PUNCT
ftr-329	635	1	what	what	PRON
ftr-329	635	2	i	i	PRON
ftr-329	635	3	have	have	AUX
ftr-329	635	4	been	be	AUX
ftr-329	635	5	referring	refer	VERB
ftr-329	635	6	to	to	ADP
ftr-329	635	7	as	as	SCONJ
ftr-329	635	8	the	the	DET
ftr-329	635	9	standard	standard	ADJ
ftr-329	635	10	model	model	NOUN
ftr-329	635	11	of	of	ADP
ftr-329	635	12	efficiency	efficiency	NOUN
ftr-329	635	13	in	in	ADP
ftr-329	635	14	taxation	taxation	NOUN
ftr-329	635	15	purports	purport	NOUN
ftr-329	635	16	to	to	PART
ftr-329	635	17	satisfy	satisfy	VERB
ftr-329	635	18	that	that	DET
ftr-329	635	19	assumption	assumption	NOUN
ftr-329	635	20	by	by	ADP
ftr-329	635	21	treating	treat	VERB
ftr-329	635	22	taxes	taxis	NOUN
ftr-329	635	23	as	as	ADP
ftr-329	635	24	funding	funding	NOUN
ftr-329	635	25	activities	activity	NOUN
ftr-329	635	26	the	the	DET
ftr-329	635	27	benefits	benefit	NOUN
ftr-329	635	28	of	of	ADP
ftr-329	635	29	which	which	PRON
ftr-329	635	30	are	be	AUX
ftr-329	635	31	so	so	ADV
ftr-329	635	32	diffuse	diffuse	ADJ
ftr-329	635	33	and	and	CCONJ
ftr-329	635	34	yet	yet	ADV
ftr-329	635	35	so	so	ADV
ftr-329	635	36	necessary	necessary	ADJ
ftr-329	635	37	that	that	SCONJ
ftr-329	635	38	every	every	DET
ftr-329	635	39	dollar	dollar	NOUN
ftr-329	635	40	of	of	ADP
ftr-329	635	41	tax	tax	NOUN
ftr-329	635	42	revenue	revenue	NOUN
ftr-329	635	43	up	up	ADP
ftr-329	635	44	to	to	ADP
ftr-329	635	45	the	the	DET
ftr-329	635	46	last	last	ADJ
ftr-329	635	47	dollar	dollar	NOUN
ftr-329	635	48	collected	collect	VERB
ftr-329	635	49	finances	finance	NOUN
ftr-329	635	50	a	a	DET
ftr-329	635	51	benefit	benefit	NOUN
ftr-329	635	52	greater	great	ADJ
ftr-329	635	53	than	than	ADP
ftr-329	635	54	its	its	PRON
ftr-329	635	55	cost.109	cost.109	NOUN
ftr-329	635	56	therefore	therefore	ADV
ftr-329	635	57	,	,	PUNCT
ftr-329	635	58	the	the	DET
ftr-329	635	59	entire	entire	ADJ
ftr-329	635	60	revenue	revenue	NOUN
ftr-329	635	61	target	target	NOUN
ftr-329	635	62	is	be	AUX
ftr-329	635	63	taken	take	VERB
ftr-329	635	64	to	to	PART
ftr-329	635	65	represent	represent	VERB
ftr-329	635	66	a	a	DET
ftr-329	635	67	cost	cost	NOUN
ftr-329	635	68	that	that	PRON
ftr-329	635	69	is	be	AUX
ftr-329	635	70	somehow	somehow	ADV
ftr-329	635	71	necessary	necessary	ADJ
ftr-329	635	72	for	for	ADP
ftr-329	635	73	both	both	CCONJ
ftr-329	635	74	any	any	PRON
ftr-329	635	75	and	and	CCONJ
ftr-329	635	76	every	every	PRON
ftr-329	635	77	benefit	benefit	NOUN
ftr-329	635	78	that	that	PRON
ftr-329	635	79	derives	derive	VERB
ftr-329	635	80	from	from	ADP
ftr-329	635	81	economic	economic	ADJ
ftr-329	635	82	activity	activity	NOUN
ftr-329	635	83	.	.	PUNCT
ftr-329	636	1	for	for	ADP
ftr-329	636	2	the	the	DET
ftr-329	636	3	reasons	reason	NOUN
ftr-329	636	4	explored	explore	VERB
ftr-329	636	5	in	in	ADP
ftr-329	636	6	section	section	NOUN
ftr-329	636	7	1	1	NUM
ftr-329	636	8	of	of	ADP
ftr-329	636	9	this	this	DET
ftr-329	636	10	subpart	subpart	NOUN
ftr-329	636	11	,	,	PUNCT
ftr-329	636	12	that	that	SCONJ
ftr-329	636	13	assumption	assumption	NOUN
ftr-329	636	14	is	be	AUX
ftr-329	636	15	inaccurate	inaccurate	ADJ
ftr-329	636	16	.	.	PUNCT
ftr-329	637	1	indeed	indeed	ADV
ftr-329	637	2	,	,	PUNCT
ftr-329	637	3	as	as	SCONJ
ftr-329	637	4	stated	state	VERB
ftr-329	637	5	at	at	ADP
ftr-329	637	6	the	the	DET
ftr-329	637	7	outset	outset	NOUN
ftr-329	637	8	,	,	PUNCT
ftr-329	637	9	if	if	SCONJ
ftr-329	637	10	the	the	DET
ftr-329	637	11	assumption	assumption	NOUN
ftr-329	637	12	were	be	AUX
ftr-329	637	13	true	true	ADJ
ftr-329	637	14	it	it	PRON
ftr-329	637	15	would	would	AUX
ftr-329	637	16	not	not	PART
ftr-329	637	17	be	be	AUX
ftr-329	637	18	possible	possible	ADJ
ftr-329	637	19	to	to	PART
ftr-329	637	20	make	make	VERB
ftr-329	637	21	sense	sense	NOUN
ftr-329	637	22	of	of	ADP
ftr-329	637	23	the	the	DET
ftr-329	637	24	fact	fact	NOUN
ftr-329	637	25	that	that	SCONJ
ftr-329	637	26	different	different	ADJ
ftr-329	637	27	levels	level	NOUN
ftr-329	637	28	of	of	ADP
ftr-329	637	29	taxation	taxation	NOUN
ftr-329	637	30	are	be	AUX
ftr-329	637	31	associated	associate	VERB
ftr-329	637	32	with	with	ADP
ftr-329	637	33	different	different	ADJ
ftr-329	637	34	levels	level	NOUN
ftr-329	637	35	of	of	ADP
ftr-329	637	36	economic	economic	ADJ
ftr-329	637	37	activity	activity	NOUN
ftr-329	637	38	–	–	PUNCT
ftr-329	637	39	that	that	ADV
ftr-329	637	40	is	be	AUX
ftr-329	637	41	,	,	PUNCT
ftr-329	637	42	with	with	ADP
ftr-329	637	43	the	the	DET
ftr-329	637	44	basic	basic	ADJ
ftr-329	637	45	framing	framing	NOUN
ftr-329	637	46	of	of	ADP
ftr-329	637	47	the	the	DET
ftr-329	637	48	problem	problem	NOUN
ftr-329	637	49	of	of	ADP
ftr-329	637	50	international	international	ADJ
ftr-329	637	51	tax	tax	NOUN
ftr-329	637	52	neutrality	neutrality	NOUN
ftr-329	637	53	(	(	PUNCT
ftr-329	637	54	or	or	CCONJ
ftr-329	637	55	,	,	PUNCT
ftr-329	637	56	indeed	indeed	ADV
ftr-329	637	57	,	,	PUNCT
ftr-329	637	58	of	of	ADP
ftr-329	637	59	neutrality	neutrality	NOUN
ftr-329	637	60	generally	generally	ADV
ftr-329	637	61	)	)	PUNCT
ftr-329	637	62	.	.	PUNCT
ftr-329	638	1	by	by	ADP
ftr-329	638	2	the	the	DET
ftr-329	638	3	same	same	ADJ
ftr-329	638	4	token	token	NOUN
ftr-329	638	5	,	,	PUNCT
ftr-329	638	6	as	as	ADP
ftr-329	638	7	an	an	DET
ftr-329	638	8	ideal	ideal	NOUN
ftr-329	638	9	,	,	PUNCT
ftr-329	638	10	the	the	DET
ftr-329	638	11	benefit	benefit	NOUN
ftr-329	638	12	model	model	NOUN
ftr-329	638	13	of	of	ADP
ftr-329	638	14	taxation	taxation	NOUN
ftr-329	638	15	is	be	AUX
ftr-329	638	16	at	at	ADV
ftr-329	638	17	least	least	ADJ
ftr-329	638	18	as	as	ADV
ftr-329	638	19	inaccurate	inaccurate	ADJ
ftr-329	638	20	as	as	ADP
ftr-329	638	21	the	the	DET
ftr-329	638	22	standard	standard	ADJ
ftr-329	638	23	model	model	NOUN
ftr-329	638	24	.	.	PUNCT
ftr-329	639	1	taxes	taxis	NOUN
ftr-329	639	2	pay	pay	VERB
ftr-329	639	3	for	for	ADP
ftr-329	639	4	benefits	benefit	NOUN
ftr-329	639	5	that	that	PRON
ftr-329	639	6	are	be	AUX
ftr-329	639	7	enjoyed	enjoy	VERB
ftr-329	639	8	much	much	ADV
ftr-329	639	9	more	more	ADV
ftr-329	639	10	diffusely	diffusely	ADV
ftr-329	639	11	than	than	SCONJ
ftr-329	639	12	are	be	AUX
ftr-329	639	13	most	most	ADJ
ftr-329	639	14	benefits	benefit	NOUN
ftr-329	639	15	purchased	purchase	VERB
ftr-329	639	16	in	in	ADP
ftr-329	639	17	private	private	ADJ
ftr-329	639	18	markets	market	NOUN
ftr-329	639	19	.	.	PUNCT
ftr-329	640	1	the	the	DET
ftr-329	640	2	fact	fact	NOUN
ftr-329	640	3	that	that	SCONJ
ftr-329	640	4	one	one	PRON
ftr-329	640	5	needs	need	VERB
ftr-329	640	6	a	a	DET
ftr-329	640	7	good	good	ADJ
ftr-329	640	8	road	road	NOUN
ftr-329	640	9	only	only	ADV
ftr-329	640	10	if	if	SCONJ
ftr-329	640	11	one	one	PRON
ftr-329	640	12	needs	need	VERB
ftr-329	640	13	to	to	PART
ftr-329	640	14	get	get	VERB
ftr-329	640	15	the	the	DET
ftr-329	640	16	pin	pin	NOUN
ftr-329	640	17	from	from	ADP
ftr-329	640	18	manchester	manchester	PROPN
ftr-329	640	19	to	to	ADP
ftr-329	640	20	london	london	PROPN
ftr-329	640	21	does	do	AUX
ftr-329	640	22	not	not	PART
ftr-329	640	23	imply	imply	VERB
ftr-329	640	24	that	that	SCONJ
ftr-329	640	25	only	only	ADV
ftr-329	640	26	the	the	DET
ftr-329	640	27	producer	producer	NOUN
ftr-329	640	28	of	of	ADP
ftr-329	640	29	the	the	DET
ftr-329	640	30	pin	pin	NOUN
ftr-329	640	31	(	(	PUNCT
ftr-329	640	32	or	or	CCONJ
ftr-329	640	33	,	,	PUNCT
ftr-329	640	34	ultimately	ultimately	ADV
ftr-329	640	35	,	,	PUNCT
ftr-329	640	36	its	its	PRON
ftr-329	640	37	beneficial	beneficial	ADJ
ftr-329	640	38	purchaser	purchaser	NOUN
ftr-329	640	39	)	)	PUNCT
ftr-329	640	40	benefits	benefit	NOUN
ftr-329	640	41	from	from	ADP
ftr-329	640	42	the	the	DET
ftr-329	640	43	road	road	NOUN
ftr-329	640	44	.	.	PUNCT
ftr-329	641	1	again	again	ADV
ftr-329	641	2	,	,	PUNCT
ftr-329	641	3	most	most	ADJ
ftr-329	641	4	107	107	NUM
ftr-329	641	5	.	.	PUNCT
ftr-329	642	1	see	see	VERB
ftr-329	642	2	case	case	NOUN
ftr-329	642	3	,	,	PUNCT
ftr-329	642	4	economics	economic	NOUN
ftr-329	642	5	,	,	PUNCT
ftr-329	642	6	supra	supra	PROPN
ftr-329	642	7	note	note	NOUN
ftr-329	642	8	105	105	NUM
ftr-329	642	9	,	,	PUNCT
ftr-329	642	10	at	at	ADP
ftr-329	642	11	121	121	NUM
ftr-329	642	12	.	.	PUNCT
ftr-329	642	13	108	108	NUM
ftr-329	642	14	.	.	PUNCT
ftr-329	643	1	i	i	PRON
ftr-329	643	2	d.	d.	PROPN
ftr-329	643	3	109	109	NUM
ftr-329	643	4	.	.	PUNCT
ftr-329	644	1	again	again	ADV
ftr-329	644	2	,	,	PUNCT
ftr-329	644	3	it	it	PRON
ftr-329	644	4	should	should	AUX
ftr-329	644	5	be	be	AUX
ftr-329	644	6	borne	bear	VERB
ftr-329	644	7	in	in	ADP
ftr-329	644	8	mind	mind	NOUN
ftr-329	644	9	that	that	SCONJ
ftr-329	644	10	the	the	DET
ftr-329	644	11	tax	tax	NOUN
ftr-329	644	12	revenues	revenue	NOUN
ftr-329	644	13	of	of	ADP
ftr-329	644	14	relevance	relevance	NOUN
ftr-329	644	15	here	here	ADV
ftr-329	644	16	are	be	AUX
ftr-329	644	17	what	what	PRON
ftr-329	644	18	i	i	PRON
ftr-329	644	19	have	have	AUX
ftr-329	644	20	termed	term	VERB
ftr-329	644	21	“	"	PUNCT
ftr-329	644	22	amenity	amenity	NOUN
ftr-329	644	23	taxes	taxis	NOUN
ftr-329	644	24	,	,	PUNCT
ftr-329	644	25	”	"	PUNCT
ftr-329	644	26	not	not	PART
ftr-329	644	27	taxes	taxis	NOUN
ftr-329	644	28	,	,	PUNCT
ftr-329	644	29	for	for	ADP
ftr-329	644	30	example	example	NOUN
ftr-329	644	31	,	,	PUNCT
ftr-329	644	32	to	to	PART
ftr-329	644	33	fund	fund	VERB
ftr-329	644	34	redistribution	redistribution	NOUN
ftr-329	644	35	or	or	CCONJ
ftr-329	644	36	pure	pure	ADJ
ftr-329	644	37	consumption	consumption	NOUN
ftr-329	644	38	goods	good	NOUN
ftr-329	644	39	.	.	PUNCT
ftr-329	645	1	2012	2012	NUM
ftr-329	645	2	]	]	PUNCT
ftr-329	645	3	tax	tax	NOUN
ftr-329	645	4	neutralities	neutrality	NOUN
ftr-329	645	5	and	and	CCONJ
ftr-329	645	6	tax	tax	NOUN
ftr-329	645	7	amenities	amenity	NOUN
ftr-329	645	8	95	95	NUM
ftr-329	645	9	benefits	benefit	NOUN
ftr-329	645	10	that	that	PRON
ftr-329	645	11	are	be	AUX
ftr-329	645	12	purchased	purchase	VERB
ftr-329	645	13	with	with	ADP
ftr-329	645	14	taxes	taxis	NOUN
ftr-329	645	15	have	have	VERB
ftr-329	645	16	this	this	DET
ftr-329	645	17	character	character	NOUN
ftr-329	645	18	.	.	PUNCT
ftr-329	646	1	if	if	SCONJ
ftr-329	646	2	that	that	PRON
ftr-329	646	3	were	be	AUX
ftr-329	646	4	not	not	PART
ftr-329	646	5	the	the	DET
ftr-329	646	6	case	case	NOUN
ftr-329	646	7	,	,	PUNCT
ftr-329	646	8	benefits	benefit	NOUN
ftr-329	646	9	supplied	supply	VERB
ftr-329	646	10	with	with	ADP
ftr-329	646	11	taxes	taxis	NOUN
ftr-329	646	12	instead	instead	ADV
ftr-329	646	13	could	could	AUX
ftr-329	646	14	be	be	AUX
ftr-329	646	15	supplied	supply	VERB
ftr-329	646	16	through	through	ADP
ftr-329	646	17	private	private	ADJ
ftr-329	646	18	markets	market	NOUN
ftr-329	646	19	.	.	PUNCT
ftr-329	647	1	so	so	ADV
ftr-329	647	2	a	a	DET
ftr-329	647	3	model	model	NOUN
ftr-329	647	4	of	of	ADP
ftr-329	647	5	neutrality	neutrality	NOUN
ftr-329	647	6	that	that	PRON
ftr-329	647	7	accurately	accurately	ADV
ftr-329	647	8	accounted	account	VERB
ftr-329	647	9	for	for	ADP
ftr-329	647	10	the	the	DET
ftr-329	647	11	burdens	burden	NOUN
ftr-329	647	12	that	that	SCONJ
ftr-329	647	13	economic	economic	ADJ
ftr-329	647	14	activity	activity	NOUN
ftr-329	647	15	creates	create	VERB
ftr-329	647	16	can	can	AUX
ftr-329	647	17	no	no	PRON
ftr-329	647	18	more	more	ADV
ftr-329	647	19	be	be	AUX
ftr-329	647	20	assimilated	assimilate	VERB
ftr-329	647	21	to	to	ADP
ftr-329	647	22	a	a	DET
ftr-329	647	23	market	market	NOUN
ftr-329	647	24	model	model	NOUN
ftr-329	647	25	than	than	ADP
ftr-329	647	26	to	to	ADP
ftr-329	647	27	the	the	DET
ftr-329	647	28	standard	standard	ADJ
ftr-329	647	29	model	model	NOUN
ftr-329	647	30	;	;	PUNCT
ftr-329	647	31	rather	rather	ADV
ftr-329	647	32	,	,	PUNCT
ftr-329	647	33	it	it	PRON
ftr-329	647	34	would	would	AUX
ftr-329	647	35	need	need	VERB
ftr-329	647	36	to	to	PART
ftr-329	647	37	identify	identify	VERB
ftr-329	647	38	that	that	DET
ftr-329	647	39	portion	portion	NOUN
ftr-329	647	40	of	of	ADP
ftr-329	647	41	burdens	burden	NOUN
ftr-329	647	42	that	that	SCONJ
ftr-329	647	43	any	any	DET
ftr-329	647	44	particular	particular	ADJ
ftr-329	647	45	activity	activity	NOUN
ftr-329	647	46	creates	create	VERB
ftr-329	647	47	that	that	PRON
ftr-329	647	48	are	be	AUX
ftr-329	647	49	imposed	impose	VERB
ftr-329	647	50	diffusely	diffusely	ADV
ftr-329	647	51	and	and	CCONJ
ftr-329	647	52	then	then	ADV
ftr-329	647	53	accurately	accurately	ADV
ftr-329	647	54	assign	assign	VERB
ftr-329	647	55	the	the	DET
ftr-329	647	56	cost	cost	NOUN
ftr-329	647	57	of	of	ADP
ftr-329	647	58	the	the	DET
ftr-329	647	59	activity	activity	NOUN
ftr-329	647	60	to	to	ADP
ftr-329	647	61	each	each	DET
ftr-329	647	62	individual	individual	ADJ
ftr-329	647	63	beneficiary	beneficiary	NOUN
ftr-329	647	64	of	of	ADP
ftr-329	647	65	it	it	PRON
ftr-329	647	66	.	.	PUNCT
ftr-329	648	1	in	in	ADP
ftr-329	648	2	other	other	ADJ
ftr-329	648	3	words	word	NOUN
ftr-329	648	4	,	,	PUNCT
ftr-329	648	5	it	it	PRON
ftr-329	648	6	would	would	AUX
ftr-329	648	7	require	require	VERB
ftr-329	648	8	assigning	assign	VERB
ftr-329	648	9	to	to	ADP
ftr-329	648	10	individual	individual	ADJ
ftr-329	648	11	economic	economic	ADJ
ftr-329	648	12	activities	activity	NOUN
ftr-329	648	13	the	the	DET
ftr-329	648	14	otherwise	otherwise	ADV
ftr-329	648	15	-	-	PUNCT
ftr-329	648	16	externalized	externalize	VERB
ftr-329	648	17	costs	cost	NOUN
ftr-329	648	18	that	that	PRON
ftr-329	648	19	they	they	PRON
ftr-329	648	20	create	create	VERB
ftr-329	648	21	so	so	SCONJ
ftr-329	648	22	that	that	SCONJ
ftr-329	648	23	the	the	DET
ftr-329	648	24	tax	tax	NOUN
ftr-329	648	25	could	could	AUX
ftr-329	648	26	be	be	AUX
ftr-329	648	27	assessed	assess	VERB
ftr-329	648	28	to	to	ADP
ftr-329	648	29	the	the	DET
ftr-329	648	30	actor	actor	NOUN
ftr-329	648	31	.	.	PUNCT
ftr-329	649	1	as	as	ADP
ftr-329	649	2	a	a	DET
ftr-329	649	3	practical	practical	ADJ
ftr-329	649	4	matter	matter	NOUN
ftr-329	649	5	,	,	PUNCT
ftr-329	649	6	there	there	PRON
ftr-329	649	7	is	be	VERB
ftr-329	649	8	no	no	DET
ftr-329	649	9	way	way	NOUN
ftr-329	649	10	to	to	PART
ftr-329	649	11	do	do	VERB
ftr-329	649	12	this	this	PRON
ftr-329	649	13	.	.	PUNCT
ftr-329	650	1	consider	consider	VERB
ftr-329	650	2	that	that	SCONJ
ftr-329	650	3	if	if	SCONJ
ftr-329	650	4	the	the	DET
ftr-329	650	5	improvements	improvement	NOUN
ftr-329	650	6	to	to	ADP
ftr-329	650	7	the	the	DET
ftr-329	650	8	manchester	manchester	PROPN
ftr-329	650	9	-	-	PUNCT
ftr-329	650	10	london	london	PROPN
ftr-329	650	11	road	road	NOUN
ftr-329	650	12	are	be	AUX
ftr-329	650	13	enjoyed	enjoy	VERB
ftr-329	650	14	more	more	ADV
ftr-329	650	15	widely	widely	ADV
ftr-329	650	16	than	than	ADP
ftr-329	650	17	by	by	ADP
ftr-329	650	18	the	the	DET
ftr-329	650	19	pin	pin	NOUN
ftr-329	650	20	producer	producer	NOUN
ftr-329	650	21	(	(	PUNCT
ftr-329	650	22	as	as	SCONJ
ftr-329	650	23	they	they	PRON
ftr-329	650	24	assuredly	assuredly	ADV
ftr-329	650	25	are	be	AUX
ftr-329	650	26	)	)	PUNCT
ftr-329	650	27	,	,	PUNCT
ftr-329	650	28	then	then	ADV
ftr-329	650	29	to	to	PART
ftr-329	650	30	preserve	preserve	VERB
ftr-329	650	31	neutrality	neutrality	NOUN
ftr-329	650	32	,	,	PUNCT
ftr-329	650	33	it	it	PRON
ftr-329	650	34	is	be	AUX
ftr-329	650	35	not	not	PART
ftr-329	650	36	just	just	ADV
ftr-329	650	37	the	the	DET
ftr-329	650	38	pin	pin	NOUN
ftr-329	650	39	producer	producer	NOUN
ftr-329	650	40	who	who	PRON
ftr-329	650	41	needs	need	VERB
ftr-329	650	42	to	to	PART
ftr-329	650	43	be	be	AUX
ftr-329	650	44	made	make	VERB
ftr-329	650	45	responsible	responsible	ADJ
ftr-329	650	46	for	for	ADP
ftr-329	650	47	the	the	DET
ftr-329	650	48	better	well	ADJ
ftr-329	650	49	road	road	NOUN
ftr-329	650	50	;	;	PUNCT
ftr-329	650	51	it	it	PRON
ftr-329	650	52	is	be	AUX
ftr-329	650	53	a	a	DET
ftr-329	650	54	larger	large	ADJ
ftr-329	650	55	,	,	PUNCT
ftr-329	650	56	more	more	ADV
ftr-329	650	57	diffuse	diffuse	PROPN
ftr-329	650	58	group	group	NOUN
ftr-329	650	59	,	,	PUNCT
ftr-329	650	60	and	and	CCONJ
ftr-329	650	61	one	one	PRON
ftr-329	650	62	would	would	AUX
ftr-329	650	63	need	need	VERB
ftr-329	650	64	some	some	DET
ftr-329	650	65	way	way	NOUN
ftr-329	650	66	to	to	PART
ftr-329	650	67	identify	identify	VERB
ftr-329	650	68	that	that	DET
ftr-329	650	69	group	group	NOUN
ftr-329	650	70	’s	’s	PART
ftr-329	650	71	members	member	NOUN
ftr-329	650	72	and	and	CCONJ
ftr-329	650	73	“	"	PUNCT
ftr-329	650	74	how	how	SCONJ
ftr-329	650	75	much	much	ADJ
ftr-329	650	76	”	"	PUNCT
ftr-329	650	77	each	each	DET
ftr-329	650	78	member	member	NOUN
ftr-329	650	79	benefited	benefit	VERB
ftr-329	650	80	in	in	ADP
ftr-329	650	81	order	order	NOUN
ftr-329	650	82	to	to	PART
ftr-329	650	83	assign	assign	VERB
ftr-329	650	84	tax	tax	NOUN
ftr-329	650	85	liabilities	liability	NOUN
ftr-329	650	86	accurately	accurately	ADV
ftr-329	650	87	.	.	PUNCT
ftr-329	651	1	a	a	DET
ftr-329	651	2	vast	vast	ADJ
ftr-329	651	3	literature	literature	NOUN
ftr-329	651	4	on	on	ADP
ftr-329	651	5	the	the	DET
ftr-329	651	6	pricing	pricing	NOUN
ftr-329	651	7	of	of	ADP
ftr-329	651	8	such	such	ADJ
ftr-329	651	9	public	public	ADJ
ftr-329	651	10	goods	good	NOUN
ftr-329	651	11	,	,	PUNCT
ftr-329	651	12	originating	originate	VERB
ftr-329	651	13	with	with	ADP
ftr-329	651	14	the	the	DET
ftr-329	651	15	work	work	NOUN
ftr-329	651	16	of	of	ADP
ftr-329	651	17	erik	erik	PROPN
ftr-329	651	18	lindahl,110	lindahl,110	PROPN
ftr-329	651	19	has	have	AUX
ftr-329	651	20	grown	grow	VERB
ftr-329	651	21	up	up	ADP
ftr-329	651	22	over	over	ADP
ftr-329	651	23	the	the	DET
ftr-329	651	24	last	last	ADJ
ftr-329	651	25	century	century	NOUN
ftr-329	651	26	in	in	ADP
ftr-329	651	27	an	an	DET
ftr-329	651	28	effort	effort	NOUN
ftr-329	651	29	to	to	PART
ftr-329	651	30	answer	answer	VERB
ftr-329	651	31	these	these	DET
ftr-329	651	32	questions	question	NOUN
ftr-329	651	33	.	.	PUNCT
ftr-329	652	1	its	its	PRON
ftr-329	652	2	main	main	ADJ
ftr-329	652	3	conclusion	conclusion	NOUN
ftr-329	652	4	is	be	AUX
ftr-329	652	5	that	that	SCONJ
ftr-329	652	6	the	the	DET
ftr-329	652	7	problem	problem	NOUN
ftr-329	652	8	is	be	AUX
ftr-329	652	9	largely	largely	ADV
ftr-329	652	10	intractable	intractable	ADJ
ftr-329	652	11	as	as	ADP
ftr-329	652	12	a	a	DET
ftr-329	652	13	practical	practical	ADJ
ftr-329	652	14	matter	matter	NOUN
ftr-329	652	15	,	,	PUNCT
ftr-329	652	16	even	even	ADV
ftr-329	652	17	if	if	SCONJ
ftr-329	652	18	it	it	PRON
ftr-329	652	19	is	be	AUX
ftr-329	652	20	possible	possible	ADJ
ftr-329	652	21	in	in	ADP
ftr-329	652	22	some	some	DET
ftr-329	652	23	cases	case	NOUN
ftr-329	652	24	to	to	PART
ftr-329	652	25	articulate	articulate	VERB
ftr-329	652	26	theoretically	theoretically	ADV
ftr-329	652	27	how	how	SCONJ
ftr-329	652	28	such	such	ADJ
ftr-329	652	29	goods	good	NOUN
ftr-329	652	30	should	should	AUX
ftr-329	652	31	be	be	AUX
ftr-329	652	32	priced.111	priced.111	VERB
ftr-329	652	33	the	the	DET
ftr-329	652	34	main	main	ADJ
ftr-329	652	35	theoretical	theoretical	ADJ
ftr-329	652	36	problem	problem	NOUN
ftr-329	652	37	is	be	AUX
ftr-329	652	38	that	that	SCONJ
ftr-329	652	39	,	,	PUNCT
ftr-329	652	40	to	to	ADP
ftr-329	652	41	the	the	DET
ftr-329	652	42	extent	extent	NOUN
ftr-329	652	43	a	a	DET
ftr-329	652	44	benefit	benefit	NOUN
ftr-329	652	45	is	be	AUX
ftr-329	652	46	non	non	ADJ
ftr-329	652	47	-	-	ADJ
ftr-329	652	48	rival	rival	ADJ
ftr-329	652	49	and	and	CCONJ
ftr-329	652	50	non	non	ADJ
ftr-329	652	51	-	-	ADJ
ftr-329	652	52	excludible	excludible	ADJ
ftr-329	652	53	,	,	PUNCT
ftr-329	652	54	no	no	DET
ftr-329	652	55	one	one	NOUN
ftr-329	652	56	has	have	VERB
ftr-329	652	57	an	an	DET
ftr-329	652	58	incentive	incentive	NOUN
ftr-329	652	59	to	to	PART
ftr-329	652	60	disclose	disclose	VERB
ftr-329	652	61	his	his	PRON
ftr-329	652	62	true	true	ADJ
ftr-329	652	63	valuation	valuation	NOUN
ftr-329	652	64	of	of	ADP
ftr-329	652	65	the	the	DET
ftr-329	652	66	good	good	NOUN
ftr-329	652	67	;	;	PUNCT
ftr-329	652	68	rather	rather	ADV
ftr-329	652	69	each	each	PRON
ftr-329	652	70	has	have	VERB
ftr-329	652	71	an	an	DET
ftr-329	652	72	incentive	incentive	NOUN
ftr-329	652	73	to	to	PART
ftr-329	652	74	give	give	VERB
ftr-329	652	75	an	an	DET
ftr-329	652	76	artificially	artificially	ADV
ftr-329	652	77	low	low	ADJ
ftr-329	652	78	signal	signal	NOUN
ftr-329	652	79	for	for	ADP
ftr-329	652	80	the	the	DET
ftr-329	652	81	price	price	NOUN
ftr-329	652	82	of	of	ADP
ftr-329	652	83	the	the	DET
ftr-329	652	84	good	good	NOUN
ftr-329	652	85	,	,	PUNCT
ftr-329	652	86	because	because	SCONJ
ftr-329	652	87	,	,	PUNCT
ftr-329	652	88	if	if	SCONJ
ftr-329	652	89	the	the	DET
ftr-329	652	90	good	good	NOUN
ftr-329	652	91	is	be	AUX
ftr-329	652	92	supplied	supply	VERB
ftr-329	652	93	,	,	PUNCT
ftr-329	652	94	each	each	PRON
ftr-329	652	95	will	will	AUX
ftr-329	652	96	be	be	AUX
ftr-329	652	97	able	able	ADJ
ftr-329	652	98	to	to	PART
ftr-329	652	99	enjoy	enjoy	VERB
ftr-329	652	100	it	it	PRON
ftr-329	652	101	without	without	ADP
ftr-329	652	102	having	have	VERB
ftr-329	652	103	to	to	PART
ftr-329	652	104	pay	pay	VERB
ftr-329	652	105	for	for	ADP
ftr-329	652	106	it.112	it.112	PROPN
ftr-329	652	107	added	add	VERB
ftr-329	652	108	to	to	ADP
ftr-329	652	109	this	this	DET
ftr-329	652	110	core	core	NOUN
ftr-329	652	111	difficulty	difficulty	NOUN
ftr-329	652	112	are	be	AUX
ftr-329	652	113	the	the	DET
ftr-329	652	114	problems	problem	NOUN
ftr-329	652	115	of	of	ADP
ftr-329	652	116	identifying	identify	VERB
ftr-329	652	117	who	who	PRON
ftr-329	652	118	benefits	benefit	VERB
ftr-329	652	119	,	,	PUNCT
ftr-329	652	120	which	which	PRON
ftr-329	652	121	activities	activitie	VERB
ftr-329	652	122	burden	burden	VERB
ftr-329	652	123	,	,	PUNCT
ftr-329	652	124	and	and	CCONJ
ftr-329	652	125	by	by	ADP
ftr-329	652	126	how	how	SCONJ
ftr-329	652	127	much	much	ADJ
ftr-329	652	128	.	.	PUNCT
ftr-329	653	1	in	in	ADP
ftr-329	653	2	light	light	NOUN
ftr-329	653	3	of	of	ADP
ftr-329	653	4	these	these	DET
ftr-329	653	5	difficulties	difficulty	NOUN
ftr-329	653	6	,	,	PUNCT
ftr-329	653	7	one	one	PRON
ftr-329	653	8	could	could	AUX
ftr-329	653	9	abandon	abandon	VERB
ftr-329	653	10	the	the	DET
ftr-329	653	11	aspiration	aspiration	NOUN
ftr-329	653	12	to	to	PART
ftr-329	653	13	evaluate	evaluate	VERB
ftr-329	653	14	the	the	DET
ftr-329	653	15	productivity	productivity	NOUN
ftr-329	653	16	consequences	consequence	NOUN
ftr-329	653	17	of	of	ADP
ftr-329	653	18	international	international	ADJ
ftr-329	653	19	tax	tax	NOUN
ftr-329	653	20	systems	system	NOUN
ftr-329	653	21	on	on	ADP
ftr-329	653	22	the	the	DET
ftr-329	653	23	basis	basis	NOUN
ftr-329	653	24	that	that	SCONJ
ftr-329	653	25	it	it	PRON
ftr-329	653	26	is	be	AUX
ftr-329	653	27	simply	simply	ADV
ftr-329	653	28	not	not	PART
ftr-329	653	29	possible	possible	ADJ
ftr-329	653	30	to	to	PART
ftr-329	653	31	identify	identify	VERB
ftr-329	653	32	a	a	DET
ftr-329	653	33	neutral	neutral	ADJ
ftr-329	653	34	baseline	baseline	NOUN
ftr-329	653	35	against	against	ADP
ftr-329	653	36	which	which	PRON
ftr-329	653	37	to	to	PART
ftr-329	653	38	measure	measure	VERB
ftr-329	653	39	distortions	distortion	NOUN
ftr-329	653	40	that	that	PRON
ftr-329	653	41	adversely	adversely	ADV
ftr-329	653	42	affect	affect	VERB
ftr-329	653	43	productivity	productivity	NOUN
ftr-329	653	44	.	.	PUNCT
ftr-329	654	1	an	an	DET
ftr-329	654	2	alternative	alternative	NOUN
ftr-329	654	3	,	,	PUNCT
ftr-329	654	4	which	which	PRON
ftr-329	654	5	i	i	PRON
ftr-329	654	6	pursue	pursue	VERB
ftr-329	654	7	in	in	ADP
ftr-329	654	8	the	the	DET
ftr-329	654	9	next	next	ADJ
ftr-329	654	10	two	two	NUM
ftr-329	654	11	parts	part	NOUN
ftr-329	654	12	,	,	PUNCT
ftr-329	654	13	is	be	AUX
ftr-329	654	14	to	to	PART
ftr-329	654	15	take	take	VERB
ftr-329	654	16	an	an	DET
ftr-329	654	17	aggregative	aggregative	ADJ
ftr-329	654	18	approach	approach	NOUN
ftr-329	654	19	that	that	PRON
ftr-329	654	20	assumes	assume	VERB
ftr-329	654	21	that	that	SCONJ
ftr-329	654	22	tax	tax	NOUN
ftr-329	654	23	revenues	revenue	NOUN
ftr-329	654	24	are	be	AUX
ftr-329	654	25	associated	associate	VERB
ftr-329	654	26	with	with	ADP
ftr-329	654	27	economic	economic	ADJ
ftr-329	654	28	productivity	productivity	NOUN
ftr-329	654	29	at	at	ADP
ftr-329	654	30	a	a	DET
ftr-329	654	31	macro	macro	NOUN
ftr-329	654	32	-	-	NOUN
ftr-329	654	33	level	level	NOUN
ftr-329	654	34	that	that	PRON
ftr-329	654	35	can	can	AUX
ftr-329	654	36	be	be	AUX
ftr-329	654	37	modeled	model	VERB
ftr-329	654	38	in	in	ADP
ftr-329	654	39	a	a	DET
ftr-329	654	40	relatively	relatively	ADV
ftr-329	654	41	simple	simple	ADJ
ftr-329	654	42	manner	manner	NOUN
ftr-329	654	43	.	.	PUNCT
ftr-329	655	1	the	the	DET
ftr-329	655	2	object	object	NOUN
ftr-329	655	3	is	be	AUX
ftr-329	655	4	110	110	NUM
ftr-329	655	5	.	.	PUNCT
ftr-329	656	1	see	see	VERB
ftr-329	656	2	barbara	barbara	PROPN
ftr-329	656	3	h.	h.	PROPN
ftr-329	656	4	fried	fried	PROPN
ftr-329	656	5	,	,	PUNCT
ftr-329	656	6	the	the	DET
ftr-329	656	7	puzzling	puzzle	VERB
ftr-329	656	8	case	case	NOUN
ftr-329	656	9	for	for	ADP
ftr-329	656	10	proportionate	proportionate	ADJ
ftr-329	656	11	taxation	taxation	NOUN
ftr-329	656	12	,	,	PUNCT
ftr-329	656	13	2	2	NUM
ftr-329	656	14	chap	chap	NOUN
ftr-329	656	15	l.	l.	PROPN
ftr-329	656	16	rev	rev	PROPN
ftr-329	656	17	.	.	PROPN
ftr-329	656	18	157	157	NUM
ftr-329	656	19	,	,	PUNCT
ftr-329	656	20	168–72	168–72	NUM
ftr-329	656	21	(	(	PUNCT
ftr-329	656	22	1999	1999	NUM
ftr-329	656	23	)	)	PUNCT
ftr-329	657	1	[	[	X
ftr-329	657	2	hereinafter	hereinafter	NOUN
ftr-329	657	3	fried	fry	VERB
ftr-329	657	4	,	,	PUNCT
ftr-329	657	5	proportionate	proportionate	ADJ
ftr-329	657	6	taxation	taxation	NOUN
ftr-329	657	7	]	]	PUNCT
ftr-329	657	8	(	(	PUNCT
ftr-329	657	9	discussing	discuss	VERB
ftr-329	657	10	the	the	DET
ftr-329	657	11	literature	literature	NOUN
ftr-329	657	12	on	on	ADP
ftr-329	657	13	pricing	pricing	NOUN
ftr-329	657	14	of	of	ADP
ftr-329	657	15	public	public	ADJ
ftr-329	657	16	goods	good	NOUN
ftr-329	657	17	initiated	initiate	VERB
ftr-329	657	18	by	by	ADP
ftr-329	657	19	lindahl	lindahl	NOUN
ftr-329	657	20	)	)	PUNCT
ftr-329	657	21	.	.	PUNCT
ftr-329	658	1	111	111	NUM
ftr-329	658	2	.	.	PUNCT
ftr-329	659	1	paul	paul	PROPN
ftr-329	659	2	a.	a.	PROPN
ftr-329	659	3	samuelson	samuelson	PROPN
ftr-329	659	4	,	,	PUNCT
ftr-329	659	5	the	the	DET
ftr-329	659	6	pure	pure	ADJ
ftr-329	659	7	theory	theory	NOUN
ftr-329	659	8	of	of	ADP
ftr-329	659	9	public	public	ADJ
ftr-329	659	10	expenditure	expenditure	NOUN
ftr-329	659	11	,	,	PUNCT
ftr-329	659	12	36	36	NUM
ftr-329	659	13	rev	rev	NOUN
ftr-329	659	14	.	.	PROPN
ftr-329	659	15	of	of	ADP
ftr-329	659	16	econ	econ	PROPN
ftr-329	659	17	.	.	PUNCT
ftr-329	659	18	&	&	CCONJ
ftr-329	659	19	stat	stat	PROPN
ftr-329	659	20	.	.	PUNCT
ftr-329	660	1	387	387	NUM
ftr-329	660	2	,	,	PUNCT
ftr-329	660	3	388	388	NUM
ftr-329	660	4	-	-	SYM
ftr-329	660	5	89	89	NUM
ftr-329	660	6	(	(	PUNCT
ftr-329	660	7	1954	1954	NUM
ftr-329	660	8	)	)	PUNCT
ftr-329	661	1	[	[	X
ftr-329	661	2	hereinafter	hereinafter	NOUN
ftr-329	661	3	samuelson	samuelson	NOUN
ftr-329	661	4	,	,	PUNCT
ftr-329	661	5	pure	pure	ADJ
ftr-329	661	6	theory	theory	NOUN
ftr-329	661	7	]	]	PUNCT
ftr-329	661	8	.	.	PUNCT
ftr-329	661	9	see	see	VERB
ftr-329	661	10	also	also	ADV
ftr-329	661	11	,	,	PUNCT
ftr-329	661	12	fried	fried	ADJ
ftr-329	661	13	,	,	PUNCT
ftr-329	661	14	proportionate	proportionate	ADJ
ftr-329	661	15	taxation	taxation	NOUN
ftr-329	661	16	,	,	PUNCT
ftr-329	661	17	supra	supra	PROPN
ftr-329	661	18	note	note	NOUN
ftr-329	661	19	110	110	NUM
ftr-329	661	20	,	,	PUNCT
ftr-329	661	21	at	at	ADP
ftr-329	661	22	165–72	165–72	NUM
ftr-329	661	23	(	(	PUNCT
ftr-329	661	24	discussing	discuss	VERB
ftr-329	661	25	the	the	DET
ftr-329	661	26	literature	literature	NOUN
ftr-329	661	27	)	)	PUNCT
ftr-329	661	28	.	.	PUNCT
ftr-329	662	1	112	112	NUM
ftr-329	662	2	.	.	PUNCT
ftr-329	663	1	samuelson	samuelson	PROPN
ftr-329	663	2	,	,	PUNCT
ftr-329	663	3	pure	pure	ADJ
ftr-329	663	4	theory	theory	NOUN
ftr-329	663	5	,	,	PUNCT
ftr-329	663	6	supra	supra	PROPN
ftr-329	663	7	note	note	PROPN
ftr-329	663	8	111	111	NUM
ftr-329	663	9	,	,	PUNCT
ftr-329	663	10	at	at	ADP
ftr-329	663	11	388–89	388–89	NOUN
ftr-329	663	12	.	.	PUNCT
ftr-329	664	1	96	96	NUM
ftr-329	664	2	florida	florida	PROPN
ftr-329	664	3	tax	tax	NOUN
ftr-329	664	4	review	review	NOUN
ftr-329	664	5	[	[	X
ftr-329	664	6	vol	vol	NOUN
ftr-329	664	7	.	.	NOUN
ftr-329	664	8	12:2	12:2	NUM
ftr-329	664	9	to	to	PART
ftr-329	664	10	get	get	VERB
ftr-329	664	11	a	a	DET
ftr-329	664	12	rough	rough	ADJ
ftr-329	664	13	idea	idea	NOUN
ftr-329	664	14	of	of	ADP
ftr-329	664	15	the	the	DET
ftr-329	664	16	extent	extent	NOUN
ftr-329	664	17	to	to	PART
ftr-329	664	18	which	which	PRON
ftr-329	664	19	expenditures	expenditure	NOUN
ftr-329	664	20	on	on	ADP
ftr-329	664	21	tax	tax	NOUN
ftr-329	664	22	-	-	PUNCT
ftr-329	664	23	financed	finance	VERB
ftr-329	664	24	types	type	NOUN
ftr-329	664	25	of	of	ADP
ftr-329	664	26	benefits	benefit	NOUN
ftr-329	664	27	contribute	contribute	VERB
ftr-329	664	28	to	to	ADP
ftr-329	664	29	productivity	productivity	NOUN
ftr-329	664	30	.	.	PUNCT
ftr-329	665	1	part	part	NOUN
ftr-329	665	2	iv	iv	PRON
ftr-329	665	3	develops	develop	VERB
ftr-329	665	4	a	a	DET
ftr-329	665	5	model	model	NOUN
ftr-329	665	6	that	that	PRON
ftr-329	665	7	offers	offer	VERB
ftr-329	665	8	some	some	DET
ftr-329	665	9	useful	useful	ADJ
ftr-329	665	10	hypotheses	hypothesis	NOUN
ftr-329	665	11	about	about	ADP
ftr-329	665	12	the	the	DET
ftr-329	665	13	likely	likely	ADJ
ftr-329	665	14	productivity	productivity	NOUN
ftr-329	665	15	properties	property	NOUN
ftr-329	665	16	of	of	ADP
ftr-329	665	17	international	international	ADJ
ftr-329	665	18	tax	tax	NOUN
ftr-329	665	19	systems	system	NOUN
ftr-329	665	20	.	.	PUNCT
ftr-329	666	1	implications	implication	NOUN
ftr-329	666	2	of	of	ADP
ftr-329	666	3	the	the	DET
ftr-329	666	4	hypotheses	hypothesis	NOUN
ftr-329	666	5	are	be	AUX
ftr-329	666	6	explored	explore	VERB
ftr-329	666	7	in	in	ADP
ftr-329	666	8	part	part	NOUN
ftr-329	666	9	v.	v.	ADP
ftr-329	666	10	iv	iv	PROPN
ftr-329	666	11	.	.	PUNCT
ftr-329	666	12	neutrality	neutrality	NOUN
ftr-329	666	13	as	as	ADP
ftr-329	666	14	a	a	DET
ftr-329	666	15	combination	combination	NOUN
ftr-329	666	16	of	of	ADP
ftr-329	666	17	rates	rate	NOUN
ftr-329	666	18	and	and	CCONJ
ftr-329	666	19	amenities	amenity	NOUN
ftr-329	666	20	this	this	DET
ftr-329	666	21	part	part	NOUN
ftr-329	666	22	and	and	CCONJ
ftr-329	666	23	the	the	DET
ftr-329	666	24	next	next	ADJ
ftr-329	666	25	attempt	attempt	NOUN
ftr-329	666	26	to	to	PART
ftr-329	666	27	quantify	quantify	VERB
ftr-329	666	28	the	the	DET
ftr-329	666	29	conceptual	conceptual	ADJ
ftr-329	666	30	points	point	NOUN
ftr-329	666	31	developed	develop	VERB
ftr-329	666	32	in	in	ADP
ftr-329	666	33	parts	part	NOUN
ftr-329	666	34	iii.b	iii.b	PROPN
ftr-329	666	35	and	and	CCONJ
ftr-329	666	36	iii.c	iii.c	PROPN
ftr-329	666	37	.	.	PUNCT
ftr-329	667	1	the	the	DET
ftr-329	667	2	extent	extent	NOUN
ftr-329	667	3	of	of	ADP
ftr-329	667	4	the	the	DET
ftr-329	667	5	effect	effect	NOUN
ftr-329	667	6	of	of	ADP
ftr-329	667	7	tax	tax	NOUN
ftr-329	667	8	rules	rule	NOUN
ftr-329	667	9	on	on	ADP
ftr-329	667	10	productivity	productivity	NOUN
ftr-329	667	11	depends	depend	VERB
ftr-329	667	12	on	on	ADP
ftr-329	667	13	the	the	DET
ftr-329	667	14	nature	nature	NOUN
ftr-329	667	15	of	of	ADP
ftr-329	667	16	the	the	DET
ftr-329	667	17	relationship	relationship	NOUN
ftr-329	667	18	between	between	ADP
ftr-329	667	19	tax	tax	NOUN
ftr-329	667	20	revenues	revenue	NOUN
ftr-329	667	21	and	and	CCONJ
ftr-329	667	22	tax	tax	NOUN
ftr-329	667	23	amenities	amenity	NOUN
ftr-329	667	24	.	.	PUNCT
ftr-329	668	1	in	in	ADP
ftr-329	668	2	this	this	DET
ftr-329	668	3	part	part	NOUN
ftr-329	668	4	,	,	PUNCT
ftr-329	668	5	i	i	PRON
ftr-329	668	6	begin	begin	VERB
ftr-329	668	7	with	with	ADP
ftr-329	668	8	a	a	DET
ftr-329	668	9	simple	simple	ADJ
ftr-329	668	10	model	model	NOUN
ftr-329	668	11	that	that	PRON
ftr-329	668	12	offers	offer	VERB
ftr-329	668	13	rough	rough	ADJ
ftr-329	668	14	measures	measure	NOUN
ftr-329	668	15	of	of	ADP
ftr-329	668	16	that	that	DET
ftr-329	668	17	relationship	relationship	NOUN
ftr-329	668	18	and	and	CCONJ
ftr-329	668	19	of	of	ADP
ftr-329	668	20	the	the	DET
ftr-329	668	21	magnitude	magnitude	NOUN
ftr-329	668	22	of	of	ADP
ftr-329	668	23	the	the	DET
ftr-329	668	24	effect	effect	NOUN
ftr-329	668	25	on	on	ADP
ftr-329	668	26	tax	tax	NOUN
ftr-329	668	27	revenues	revenue	NOUN
ftr-329	668	28	from	from	ADP
ftr-329	668	29	tax	tax	NOUN
ftr-329	668	30	-	-	PUNCT
ftr-329	668	31	induced	induce	VERB
ftr-329	668	32	capital	capital	NOUN
ftr-329	668	33	flows	flow	NOUN
ftr-329	668	34	.	.	PUNCT
ftr-329	669	1	i	i	PRON
ftr-329	669	2	then	then	ADV
ftr-329	669	3	explore	explore	VERB
ftr-329	669	4	the	the	DET
ftr-329	669	5	consequences	consequence	NOUN
ftr-329	669	6	for	for	ADP
ftr-329	669	7	productivity	productivity	NOUN
ftr-329	669	8	under	under	ADP
ftr-329	669	9	the	the	DET
ftr-329	669	10	model	model	NOUN
ftr-329	669	11	when	when	SCONJ
ftr-329	669	12	capital	capital	NOUN
ftr-329	669	13	enters	enter	VERB
ftr-329	669	14	or	or	CCONJ
ftr-329	669	15	leaves	leave	VERB
ftr-329	669	16	the	the	DET
ftr-329	669	17	jurisdiction	jurisdiction	NOUN
ftr-329	669	18	in	in	ADP
ftr-329	669	19	response	response	NOUN
ftr-329	669	20	to	to	ADP
ftr-329	669	21	taxes	taxis	NOUN
ftr-329	669	22	.	.	PUNCT
ftr-329	670	1	the	the	DET
ftr-329	670	2	object	object	NOUN
ftr-329	670	3	here	here	ADV
ftr-329	670	4	is	be	AUX
ftr-329	670	5	not	not	PART
ftr-329	670	6	to	to	PART
ftr-329	670	7	predict	predict	VERB
ftr-329	670	8	what	what	PRON
ftr-329	670	9	is	be	AUX
ftr-329	670	10	likely	likely	ADJ
ftr-329	670	11	to	to	PART
ftr-329	670	12	happen	happen	VERB
ftr-329	670	13	to	to	ADP
ftr-329	670	14	actual	actual	ADJ
ftr-329	670	15	flows	flow	NOUN
ftr-329	670	16	under	under	ADP
ftr-329	670	17	possible	possible	ADJ
ftr-329	670	18	real	real	ADJ
ftr-329	670	19	-	-	PUNCT
ftr-329	670	20	world	world	NOUN
ftr-329	670	21	conditions	condition	NOUN
ftr-329	670	22	(	(	PUNCT
ftr-329	670	23	a	a	DET
ftr-329	670	24	topic	topic	NOUN
ftr-329	670	25	addressed	address	VERB
ftr-329	670	26	in	in	ADP
ftr-329	670	27	part	part	NOUN
ftr-329	670	28	v	v	NOUN
ftr-329	670	29	)	)	PUNCT
ftr-329	670	30	,	,	PUNCT
ftr-329	670	31	but	but	CCONJ
ftr-329	670	32	rather	rather	ADV
ftr-329	670	33	to	to	PART
ftr-329	670	34	explore	explore	VERB
ftr-329	670	35	the	the	DET
ftr-329	670	36	efficiency	efficiency	NOUN
ftr-329	670	37	and	and	CCONJ
ftr-329	670	38	productivity	productivity	NOUN
ftr-329	670	39	of	of	ADP
ftr-329	670	40	properties	property	NOUN
ftr-329	670	41	of	of	ADP
ftr-329	670	42	tax	tax	NOUN
ftr-329	670	43	systems	system	NOUN
ftr-329	670	44	,	,	PUNCT
ftr-329	670	45	assuming	assume	VERB
ftr-329	670	46	that	that	SCONJ
ftr-329	670	47	certain	certain	ADJ
ftr-329	670	48	flows	flow	NOUN
ftr-329	670	49	of	of	ADP
ftr-329	670	50	tax	tax	NOUN
ftr-329	670	51	revenues	revenue	NOUN
ftr-329	670	52	and	and	CCONJ
ftr-329	670	53	of	of	ADP
ftr-329	670	54	productive	productive	ADJ
ftr-329	670	55	activities	activity	NOUN
ftr-329	670	56	occur	occur	VERB
ftr-329	670	57	and	and	CCONJ
ftr-329	670	58	that	that	SCONJ
ftr-329	670	59	these	these	DET
ftr-329	670	60	flows	flow	NOUN
ftr-329	670	61	are	be	AUX
ftr-329	670	62	affected	affect	VERB
ftr-329	670	63	by	by	ADP
ftr-329	670	64	whatever	whatever	DET
ftr-329	670	65	set	set	NOUN
ftr-329	670	66	of	of	ADP
ftr-329	670	67	tax	tax	NOUN
ftr-329	670	68	rules	rule	NOUN
ftr-329	670	69	is	be	AUX
ftr-329	670	70	in	in	ADP
ftr-329	670	71	place	place	NOUN
ftr-329	670	72	.	.	PUNCT
ftr-329	671	1	a.	a.	NOUN
ftr-329	671	2	estimating	estimate	VERB
ftr-329	671	3	the	the	DET
ftr-329	671	4	value	value	NOUN
ftr-329	671	5	of	of	ADP
ftr-329	671	6	tax	tax	NOUN
ftr-329	671	7	amenities	amenity	NOUN
ftr-329	671	8	technically	technically	ADV
ftr-329	671	9	the	the	DET
ftr-329	671	10	question	question	NOUN
ftr-329	671	11	of	of	ADP
ftr-329	671	12	interest	interest	NOUN
ftr-329	671	13	is	be	AUX
ftr-329	671	14	what	what	PRON
ftr-329	671	15	quantity	quantity	NOUN
ftr-329	671	16	of	of	ADP
ftr-329	671	17	those	those	DET
ftr-329	671	18	taxfinanced	taxfinance	VERB
ftr-329	671	19	governmental	governmental	ADJ
ftr-329	671	20	goods	good	NOUN
ftr-329	671	21	and	and	CCONJ
ftr-329	671	22	services	service	NOUN
ftr-329	671	23	that	that	PRON
ftr-329	671	24	contribute	contribute	VERB
ftr-329	671	25	to	to	ADP
ftr-329	671	26	productivity	productivity	NOUN
ftr-329	671	27	needed	need	VERB
ftr-329	671	28	to	to	PART
ftr-329	671	29	support	support	VERB
ftr-329	671	30	a	a	DET
ftr-329	671	31	given	give	VERB
ftr-329	671	32	level	level	NOUN
ftr-329	671	33	of	of	ADP
ftr-329	671	34	productivity	productivity	NOUN
ftr-329	671	35	.	.	PUNCT
ftr-329	672	1	i	i	PRON
ftr-329	672	2	have	have	AUX
ftr-329	672	3	been	be	AUX
ftr-329	672	4	referring	refer	VERB
ftr-329	672	5	to	to	ADP
ftr-329	672	6	these	these	DET
ftr-329	672	7	goods	good	NOUN
ftr-329	672	8	as	as	ADP
ftr-329	672	9	“	"	PUNCT
ftr-329	672	10	tax	tax	NOUN
ftr-329	672	11	amenities	amenity	NOUN
ftr-329	672	12	.	.	PUNCT
ftr-329	672	13	”	"	PUNCT
ftr-329	673	1	redistributive	redistributive	ADJ
ftr-329	673	2	taxation	taxation	NOUN
ftr-329	673	3	and	and	CCONJ
ftr-329	673	4	taxation	taxation	NOUN
ftr-329	673	5	for	for	ADP
ftr-329	673	6	the	the	DET
ftr-329	673	7	provision	provision	NOUN
ftr-329	673	8	of	of	ADP
ftr-329	673	9	what	what	PRON
ftr-329	673	10	might	might	AUX
ftr-329	673	11	be	be	AUX
ftr-329	673	12	called	call	VERB
ftr-329	673	13	pure	pure	ADJ
ftr-329	673	14	consumption	consumption	NOUN
ftr-329	673	15	benefits	benefit	NOUN
ftr-329	673	16	,	,	PUNCT
ftr-329	673	17	such	such	ADJ
ftr-329	673	18	as	as	ADP
ftr-329	673	19	public	public	ADJ
ftr-329	673	20	parks	park	NOUN
ftr-329	673	21	for	for	ADP
ftr-329	673	22	enjoyment	enjoyment	NOUN
ftr-329	673	23	,	,	PUNCT
ftr-329	673	24	are	be	AUX
ftr-329	673	25	not	not	PART
ftr-329	673	26	relevant	relevant	ADJ
ftr-329	673	27	to	to	ADP
ftr-329	673	28	this	this	DET
ftr-329	673	29	question	question	NOUN
ftr-329	673	30	.	.	PUNCT
ftr-329	674	1	the	the	DET
ftr-329	674	2	precise	precise	ADJ
ftr-329	674	3	relationship	relationship	NOUN
ftr-329	674	4	between	between	ADP
ftr-329	674	5	tax	tax	NOUN
ftr-329	674	6	amenities	amenity	NOUN
ftr-329	674	7	and	and	CCONJ
ftr-329	674	8	productivity	productivity	NOUN
ftr-329	674	9	undoubtedly	undoubtedly	ADV
ftr-329	674	10	is	be	AUX
ftr-329	674	11	quite	quite	ADV
ftr-329	674	12	complex	complex	ADJ
ftr-329	674	13	and	and	CCONJ
ftr-329	674	14	varies	vary	VERB
ftr-329	674	15	depending	depend	VERB
ftr-329	674	16	on	on	ADP
ftr-329	674	17	such	such	ADJ
ftr-329	674	18	factors	factor	NOUN
ftr-329	674	19	as	as	ADP
ftr-329	674	20	the	the	DET
ftr-329	674	21	size	size	NOUN
ftr-329	674	22	of	of	ADP
ftr-329	674	23	the	the	DET
ftr-329	674	24	jurisdiction	jurisdiction	NOUN
ftr-329	674	25	,	,	PUNCT
ftr-329	674	26	its	its	PRON
ftr-329	674	27	available	available	ADJ
ftr-329	674	28	resources	resource	NOUN
ftr-329	674	29	,	,	PUNCT
ftr-329	674	30	social	social	ADJ
ftr-329	674	31	and	and	CCONJ
ftr-329	674	32	political	political	ADJ
ftr-329	674	33	views	view	NOUN
ftr-329	674	34	about	about	ADP
ftr-329	674	35	various	various	ADJ
ftr-329	674	36	matters	matter	NOUN
ftr-329	674	37	,	,	PUNCT
ftr-329	674	38	and	and	CCONJ
ftr-329	674	39	other	other	ADJ
ftr-329	674	40	variables	variable	NOUN
ftr-329	674	41	.	.	PUNCT
ftr-329	675	1	rather	rather	ADV
ftr-329	675	2	than	than	SCONJ
ftr-329	675	3	seek	seek	VERB
ftr-329	675	4	to	to	PART
ftr-329	675	5	tease	tease	VERB
ftr-329	675	6	out	out	ADP
ftr-329	675	7	the	the	DET
ftr-329	675	8	relationships	relationship	NOUN
ftr-329	675	9	between	between	ADP
ftr-329	675	10	these	these	DET
ftr-329	675	11	factors	factor	NOUN
ftr-329	675	12	and	and	CCONJ
ftr-329	675	13	productivity	productivity	NOUN
ftr-329	675	14	,	,	PUNCT
ftr-329	675	15	i	i	PRON
ftr-329	675	16	proceed	proceed	VERB
ftr-329	675	17	with	with	ADP
ftr-329	675	18	a	a	DET
ftr-329	675	19	more	more	ADV
ftr-329	675	20	tractable	tractable	ADJ
ftr-329	675	21	,	,	PUNCT
ftr-329	675	22	if	if	SCONJ
ftr-329	675	23	less	less	ADV
ftr-329	675	24	precise	precise	ADJ
ftr-329	675	25	,	,	PUNCT
ftr-329	675	26	model	model	NOUN
ftr-329	675	27	that	that	PRON
ftr-329	675	28	seeks	seek	VERB
ftr-329	675	29	to	to	PART
ftr-329	675	30	specify	specify	VERB
ftr-329	675	31	the	the	DET
ftr-329	675	32	general	general	ADJ
ftr-329	675	33	nature	nature	NOUN
ftr-329	675	34	of	of	ADP
ftr-329	675	35	the	the	DET
ftr-329	675	36	relationship	relationship	NOUN
ftr-329	675	37	between	between	ADP
ftr-329	675	38	taxation	taxation	NOUN
ftr-329	675	39	and	and	CCONJ
ftr-329	675	40	productivity	productivity	NOUN
ftr-329	675	41	.	.	PUNCT
ftr-329	676	1	it	it	PRON
ftr-329	676	2	is	be	AUX
ftr-329	676	3	helpful	helpful	ADJ
ftr-329	676	4	to	to	PART
ftr-329	676	5	begin	begin	VERB
ftr-329	676	6	with	with	ADP
ftr-329	676	7	the	the	DET
ftr-329	676	8	observation	observation	NOUN
ftr-329	676	9	that	that	SCONJ
ftr-329	676	10	most	most	ADJ
ftr-329	676	11	tax	tax	NOUN
ftr-329	676	12	amenities	amenity	NOUN
ftr-329	676	13	exhibit	exhibit	VERB
ftr-329	676	14	characteristics	characteristic	NOUN
ftr-329	676	15	somewhere	somewhere	ADV
ftr-329	676	16	between	between	ADP
ftr-329	676	17	those	those	PRON
ftr-329	676	18	of	of	ADP
ftr-329	676	19	“	"	PUNCT
ftr-329	676	20	pure	pure	ADJ
ftr-329	676	21	private	private	ADJ
ftr-329	676	22	goods	good	NOUN
ftr-329	676	23	”	"	PUNCT
ftr-329	676	24	and	and	CCONJ
ftr-329	676	25	“	"	PUNCT
ftr-329	676	26	pure	pure	ADJ
ftr-329	676	27	public	public	ADJ
ftr-329	676	28	goods	good	NOUN
ftr-329	676	29	.	.	PUNCT
ftr-329	676	30	”	"	PUNCT
ftr-329	677	1	a	a	DET
ftr-329	677	2	pure	pure	ADJ
ftr-329	677	3	private	private	ADJ
ftr-329	677	4	good	good	NOUN
ftr-329	677	5	is	be	AUX
ftr-329	677	6	one	one	NUM
ftr-329	677	7	whose	whose	DET
ftr-329	677	8	unit	unit	NOUN
ftr-329	677	9	price	price	NOUN
ftr-329	677	10	can	can	AUX
ftr-329	677	11	be	be	AUX
ftr-329	677	12	determined	determine	VERB
ftr-329	677	13	under	under	ADP
ftr-329	677	14	a	a	DET
ftr-329	677	15	standard	standard	ADJ
ftr-329	677	16	model	model	NOUN
ftr-329	677	17	of	of	ADP
ftr-329	677	18	supply	supply	NOUN
ftr-329	677	19	and	and	CCONJ
ftr-329	677	20	demand	demand	NOUN
ftr-329	677	21	;	;	PUNCT
ftr-329	677	22	it	it	PRON
ftr-329	677	23	exhibits	exhibit	VERB
ftr-329	677	24	no	no	DET
ftr-329	677	25	externalities	externality	NOUN
ftr-329	677	26	and	and	CCONJ
ftr-329	677	27	its	its	PRON
ftr-329	677	28	producer	producer	NOUN
ftr-329	677	29	bears	bear	VERB
ftr-329	677	30	all	all	DET
ftr-329	677	31	associated	associated	ADJ
ftr-329	677	32	costs	cost	NOUN
ftr-329	677	33	and	and	CCONJ
ftr-329	677	34	enjoys	enjoy	VERB
ftr-329	677	35	all	all	DET
ftr-329	677	36	2012	2012	NUM
ftr-329	677	37	]	]	PUNCT
ftr-329	677	38	tax	tax	NOUN
ftr-329	677	39	neutralities	neutrality	NOUN
ftr-329	677	40	and	and	CCONJ
ftr-329	677	41	tax	tax	NOUN
ftr-329	677	42	amenities	amenity	NOUN
ftr-329	677	43	97	97	NUM
ftr-329	677	44	associated	associate	VERB
ftr-329	677	45	benefits	benefit	NOUN
ftr-329	677	46	of	of	ADP
ftr-329	677	47	producing	produce	VERB
ftr-329	677	48	it.113	it.113	ADJ
ftr-329	677	49	pure	pure	ADJ
ftr-329	677	50	private	private	ADJ
ftr-329	677	51	goods	good	NOUN
ftr-329	677	52	also	also	ADV
ftr-329	677	53	exhibit	exhibit	VERB
ftr-329	677	54	the	the	DET
ftr-329	677	55	characteristics	characteristic	NOUN
ftr-329	677	56	of	of	ADP
ftr-329	677	57	“	"	PUNCT
ftr-329	677	58	excludability	excludability	NOUN
ftr-329	677	59	”	"	PUNCT
ftr-329	677	60	and	and	CCONJ
ftr-329	677	61	“	"	PUNCT
ftr-329	677	62	rivalry	rivalry	NOUN
ftr-329	677	63	,	,	PUNCT
ftr-329	677	64	”	"	PUNCT
ftr-329	677	65	meaning	meaning	NOUN
ftr-329	677	66	,	,	PUNCT
ftr-329	677	67	respectively	respectively	ADV
ftr-329	677	68	,	,	PUNCT
ftr-329	677	69	that	that	SCONJ
ftr-329	677	70	the	the	DET
ftr-329	677	71	good	good	PROPN
ftr-329	677	72	’s	’s	PART
ftr-329	677	73	availability	availability	NOUN
ftr-329	677	74	can	can	AUX
ftr-329	677	75	be	be	AUX
ftr-329	677	76	limited	limit	VERB
ftr-329	677	77	to	to	ADP
ftr-329	677	78	those	those	PRON
ftr-329	677	79	who	who	PRON
ftr-329	677	80	pay	pay	VERB
ftr-329	677	81	for	for	ADP
ftr-329	677	82	it	it	PRON
ftr-329	677	83	and	and	CCONJ
ftr-329	677	84	that	that	SCONJ
ftr-329	677	85	one	one	NUM
ftr-329	677	86	person	person	NOUN
ftr-329	677	87	’s	’s	PART
ftr-329	677	88	consumption	consumption	NOUN
ftr-329	677	89	of	of	ADP
ftr-329	677	90	the	the	DET
ftr-329	677	91	supply	supply	NOUN
ftr-329	677	92	of	of	ADP
ftr-329	677	93	the	the	DET
ftr-329	677	94	good	good	ADJ
ftr-329	677	95	reduces	reduce	VERB
ftr-329	677	96	its	its	PRON
ftr-329	677	97	availability	availability	NOUN
ftr-329	677	98	for	for	ADP
ftr-329	677	99	consumption	consumption	NOUN
ftr-329	677	100	by	by	ADP
ftr-329	677	101	another	another	PRON
ftr-329	677	102	.	.	PUNCT
ftr-329	678	1	a	a	DET
ftr-329	678	2	pure	pure	ADJ
ftr-329	678	3	public	public	ADJ
ftr-329	678	4	good	good	NOUN
ftr-329	678	5	,	,	PUNCT
ftr-329	678	6	by	by	ADP
ftr-329	678	7	contrast	contrast	NOUN
ftr-329	678	8	,	,	PUNCT
ftr-329	678	9	would	would	AUX
ftr-329	678	10	be	be	AUX
ftr-329	678	11	entirely	entirely	ADV
ftr-329	678	12	non	non	ADJ
ftr-329	678	13	-	-	ADJ
ftr-329	678	14	rival	rival	ADJ
ftr-329	678	15	and	and	CCONJ
ftr-329	678	16	non	non	ADJ
ftr-329	678	17	-	-	ADJ
ftr-329	678	18	excludable.114	excludable.114	ADJ
ftr-329	678	19	national	national	ADJ
ftr-329	678	20	defense	defense	NOUN
ftr-329	678	21	is	be	AUX
ftr-329	678	22	close	close	ADJ
ftr-329	678	23	to	to	ADP
ftr-329	678	24	a	a	DET
ftr-329	678	25	pure	pure	ADJ
ftr-329	678	26	public	public	ADJ
ftr-329	678	27	good	good	NOUN
ftr-329	678	28	because	because	SCONJ
ftr-329	678	29	militias	militia	NOUN
ftr-329	678	30	provide	provide	VERB
ftr-329	678	31	a	a	DET
ftr-329	678	32	benefit	benefit	NOUN
ftr-329	678	33	to	to	ADP
ftr-329	678	34	all	all	DET
ftr-329	678	35	residents	resident	NOUN
ftr-329	678	36	without	without	ADP
ftr-329	678	37	regard	regard	NOUN
ftr-329	678	38	to	to	ADP
ftr-329	678	39	the	the	DET
ftr-329	678	40	amounts	amount	NOUN
ftr-329	678	41	of	of	ADP
ftr-329	678	42	tax	tax	NOUN
ftr-329	678	43	they	they	PRON
ftr-329	678	44	pay	pay	VERB
ftr-329	678	45	that	that	DET
ftr-329	678	46	support	support	VERB
ftr-329	678	47	national	national	ADJ
ftr-329	678	48	defense	defense	NOUN
ftr-329	678	49	and	and	CCONJ
ftr-329	678	50	,	,	PUNCT
ftr-329	678	51	within	within	ADP
ftr-329	678	52	limits	limit	NOUN
ftr-329	678	53	,	,	PUNCT
ftr-329	678	54	without	without	ADP
ftr-329	678	55	regard	regard	NOUN
ftr-329	678	56	to	to	ADP
ftr-329	678	57	population	population	NOUN
ftr-329	678	58	size	size	NOUN
ftr-329	678	59	.	.	PUNCT
ftr-329	679	1	clean	clean	ADJ
ftr-329	679	2	air	air	NOUN
ftr-329	679	3	is	be	AUX
ftr-329	679	4	a	a	DET
ftr-329	679	5	similar	similar	ADJ
ftr-329	679	6	example	example	NOUN
ftr-329	679	7	.	.	PUNCT
ftr-329	680	1	for	for	ADP
ftr-329	680	2	these	these	DET
ftr-329	680	3	goods	good	NOUN
ftr-329	680	4	,	,	PUNCT
ftr-329	680	5	it	it	PRON
ftr-329	680	6	is	be	AUX
ftr-329	680	7	impossible	impossible	ADJ
ftr-329	680	8	to	to	PART
ftr-329	680	9	exclude	exclude	VERB
ftr-329	680	10	those	those	PRON
ftr-329	680	11	who	who	PRON
ftr-329	680	12	do	do	AUX
ftr-329	680	13	not	not	PART
ftr-329	680	14	pay	pay	VERB
ftr-329	680	15	for	for	ADP
ftr-329	680	16	them	they	PRON
ftr-329	680	17	from	from	ADP
ftr-329	680	18	enjoying	enjoy	VERB
ftr-329	680	19	them	they	PRON
ftr-329	680	20	,	,	PUNCT
ftr-329	680	21	and	and	CCONJ
ftr-329	680	22	the	the	DET
ftr-329	680	23	enjoyment	enjoyment	NOUN
ftr-329	680	24	of	of	ADP
ftr-329	680	25	them	they	PRON
ftr-329	680	26	by	by	ADP
ftr-329	680	27	anyone	anyone	PRON
ftr-329	680	28	(	(	PUNCT
ftr-329	680	29	whether	whether	SCONJ
ftr-329	680	30	paying	pay	VERB
ftr-329	680	31	or	or	CCONJ
ftr-329	680	32	not	not	PART
ftr-329	680	33	)	)	PUNCT
ftr-329	680	34	does	do	AUX
ftr-329	680	35	not	not	PART
ftr-329	680	36	reduce	reduce	VERB
ftr-329	680	37	the	the	DET
ftr-329	680	38	quantity	quantity	NOUN
ftr-329	680	39	available	available	ADJ
ftr-329	680	40	for	for	SCONJ
ftr-329	680	41	others	other	NOUN
ftr-329	680	42	to	to	PART
ftr-329	680	43	enjoy	enjoy	VERB
ftr-329	680	44	.	.	PUNCT
ftr-329	681	1	in	in	ADP
ftr-329	681	2	practice	practice	NOUN
ftr-329	681	3	,	,	PUNCT
ftr-329	681	4	most	most	ADJ
ftr-329	681	5	tax	tax	NOUN
ftr-329	681	6	-	-	PUNCT
ftr-329	681	7	financed	finance	VERB
ftr-329	681	8	goods	good	NOUN
ftr-329	681	9	exhibit	exhibit	VERB
ftr-329	681	10	some	some	DET
ftr-329	681	11	aspects	aspect	NOUN
ftr-329	681	12	of	of	ADP
ftr-329	681	13	nonrivalry	nonrivalry	NOUN
ftr-329	681	14	and	and	CCONJ
ftr-329	681	15	non	non	ADJ
ftr-329	681	16	-	-	NOUN
ftr-329	681	17	excludability	excludability	ADJ
ftr-329	681	18	,	,	PUNCT
ftr-329	681	19	but	but	CCONJ
ftr-329	681	20	they	they	PRON
ftr-329	681	21	are	be	AUX
ftr-329	681	22	not	not	PART
ftr-329	681	23	“	"	PUNCT
ftr-329	681	24	pure	pure	ADJ
ftr-329	681	25	.	.	PUNCT
ftr-329	681	26	”115	”115	PUNCT
ftr-329	682	1	(	(	PUNCT
ftr-329	682	2	the	the	DET
ftr-329	682	3	converse	converse	NOUN
ftr-329	682	4	holds	hold	VERB
ftr-329	682	5	to	to	ADP
ftr-329	682	6	some	some	DET
ftr-329	682	7	extent	extent	NOUN
ftr-329	682	8	as	as	ADV
ftr-329	682	9	well	well	ADV
ftr-329	682	10	:	:	PUNCT
ftr-329	682	11	many	many	ADJ
ftr-329	682	12	market	market	NOUN
ftr-329	682	13	-	-	PUNCT
ftr-329	682	14	supplied	supply	VERB
ftr-329	682	15	goods	good	NOUN
ftr-329	682	16	have	have	VERB
ftr-329	682	17	publicgoods	publicgood	NOUN
ftr-329	682	18	features	feature	NOUN
ftr-329	682	19	,	,	PUNCT
ftr-329	682	20	in	in	SCONJ
ftr-329	682	21	that	that	SCONJ
ftr-329	682	22	they	they	PRON
ftr-329	682	23	provide	provide	VERB
ftr-329	682	24	benefits	benefit	NOUN
ftr-329	682	25	to	to	ADP
ftr-329	682	26	persons	person	NOUN
ftr-329	682	27	who	who	PRON
ftr-329	682	28	do	do	AUX
ftr-329	682	29	not	not	PART
ftr-329	682	30	pay	pay	VERB
ftr-329	682	31	for	for	ADP
ftr-329	682	32	them.)116	them.)116	NOUN
ftr-329	682	33	locally	locally	ADV
ftr-329	682	34	provided	provide	VERB
ftr-329	682	35	amenities	amenity	NOUN
ftr-329	682	36	such	such	ADJ
ftr-329	682	37	as	as	ADP
ftr-329	682	38	street	street	NOUN
ftr-329	682	39	cleaning	cleaning	NOUN
ftr-329	682	40	or	or	CCONJ
ftr-329	682	41	schools	school	NOUN
ftr-329	682	42	exhibit	exhibit	VERB
ftr-329	682	43	less	less	ADJ
ftr-329	682	44	of	of	ADP
ftr-329	682	45	these	these	DET
ftr-329	682	46	characteristics	characteristic	NOUN
ftr-329	682	47	,	,	PUNCT
ftr-329	682	48	since	since	SCONJ
ftr-329	682	49	ordinary	ordinary	ADJ
ftr-329	682	50	market	market	NOUN
ftr-329	682	51	forces	force	NOUN
ftr-329	682	52	,	,	PUNCT
ftr-329	682	53	such	such	ADJ
ftr-329	682	54	as	as	ADP
ftr-329	682	55	the	the	DET
ftr-329	682	56	cost	cost	NOUN
ftr-329	682	57	of	of	ADP
ftr-329	682	58	housing	housing	NOUN
ftr-329	682	59	,	,	PUNCT
ftr-329	682	60	may	may	AUX
ftr-329	682	61	determine	determine	VERB
ftr-329	682	62	who	who	PRON
ftr-329	682	63	gets	get	VERB
ftr-329	682	64	to	to	PART
ftr-329	682	65	enjoy	enjoy	VERB
ftr-329	682	66	the	the	DET
ftr-329	682	67	benefits	benefit	NOUN
ftr-329	682	68	.	.	PUNCT
ftr-329	683	1	a	a	DET
ftr-329	683	2	public	public	ADJ
ftr-329	683	3	school	school	NOUN
ftr-329	683	4	may	may	AUX
ftr-329	683	5	be	be	AUX
ftr-329	683	6	open	open	ADJ
ftr-329	683	7	only	only	ADV
ftr-329	683	8	to	to	ADP
ftr-329	683	9	community	community	NOUN
ftr-329	683	10	residents	resident	NOUN
ftr-329	683	11	(	(	PUNCT
ftr-329	683	12	excludability	excludability	NOUN
ftr-329	683	13	)	)	PUNCT
ftr-329	683	14	,	,	PUNCT
ftr-329	683	15	and	and	CCONJ
ftr-329	683	16	there	there	PRON
ftr-329	683	17	are	be	VERB
ftr-329	683	18	limits	limit	NOUN
ftr-329	683	19	to	to	ADP
ftr-329	683	20	the	the	DET
ftr-329	683	21	number	number	NOUN
ftr-329	683	22	of	of	ADP
ftr-329	683	23	attendees	attendee	NOUN
ftr-329	683	24	(	(	PUNCT
ftr-329	683	25	rivalry	rivalry	NOUN
ftr-329	683	26	)	)	PUNCT
ftr-329	683	27	.	.	PUNCT
ftr-329	684	1	it	it	PRON
ftr-329	684	2	is	be	AUX
ftr-329	684	3	well	well	ADV
ftr-329	684	4	understood	understand	VERB
ftr-329	684	5	that	that	SCONJ
ftr-329	684	6	public	public	ADJ
ftr-329	684	7	goods	good	NOUN
ftr-329	684	8	can	can	AUX
ftr-329	684	9	not	not	PART
ftr-329	684	10	be	be	AUX
ftr-329	684	11	priced	price	VERB
ftr-329	684	12	under	under	ADP
ftr-329	684	13	the	the	DET
ftr-329	684	14	standard	standard	ADJ
ftr-329	684	15	model	model	NOUN
ftr-329	684	16	applicable	applicable	ADJ
ftr-329	684	17	to	to	ADP
ftr-329	684	18	private	private	ADJ
ftr-329	684	19	goods	good	NOUN
ftr-329	684	20	because	because	SCONJ
ftr-329	684	21	of	of	ADP
ftr-329	684	22	endemic	endemic	ADJ
ftr-329	684	23	market	market	NOUN
ftr-329	684	24	failure	failure	NOUN
ftr-329	684	25	,	,	PUNCT
ftr-329	684	26	which	which	PRON
ftr-329	684	27	takes	take	VERB
ftr-329	684	28	the	the	DET
ftr-329	684	29	form	form	NOUN
ftr-329	684	30	of	of	ADP
ftr-329	684	31	positive	positive	ADJ
ftr-329	684	32	externalities.117	externalities.117	NOUN
ftr-329	684	33	in	in	ADP
ftr-329	684	34	particular	particular	ADJ
ftr-329	684	35	,	,	PUNCT
ftr-329	684	36	nonexcludability	nonexcludability	NOUN
ftr-329	684	37	creates	create	VERB
ftr-329	684	38	a	a	DET
ftr-329	684	39	free	free	ADJ
ftr-329	684	40	-	-	PUNCT
ftr-329	684	41	rider	rider	NOUN
ftr-329	684	42	problem	problem	NOUN
ftr-329	684	43	in	in	ADP
ftr-329	684	44	that	that	SCONJ
ftr-329	684	45	the	the	DET
ftr-329	684	46	goods	good	NOUN
ftr-329	684	47	are	be	AUX
ftr-329	684	48	enjoyed	enjoy	VERB
ftr-329	684	49	by	by	ADP
ftr-329	684	50	non	non	NOUN
ftr-329	684	51	-	-	NOUN
ftr-329	684	52	purchasers	purchaser	NOUN
ftr-329	684	53	,	,	PUNCT
ftr-329	684	54	and	and	CCONJ
ftr-329	684	55	non	non	ADJ
ftr-329	684	56	-	-	ADJ
ftr-329	684	57	rivalry	rivalry	ADJ
ftr-329	684	58	means	mean	VERB
ftr-329	684	59	that	that	SCONJ
ftr-329	684	60	pricing	pricing	NOUN
ftr-329	684	61	presents	present	VERB
ftr-329	684	62	a	a	DET
ftr-329	684	63	collective	collective	ADJ
ftr-329	684	64	action	action	NOUN
ftr-329	684	65	problem.118	problem.118	VERB
ftr-329	684	66	as	as	ADP
ftr-329	684	67	a	a	DET
ftr-329	684	68	consequence	consequence	NOUN
ftr-329	684	69	,	,	PUNCT
ftr-329	684	70	the	the	DET
ftr-329	684	71	use	use	NOUN
ftr-329	684	72	of	of	ADP
ftr-329	684	73	market	market	NOUN
ftr-329	684	74	mechanisms	mechanism	NOUN
ftr-329	684	75	to	to	PART
ftr-329	684	76	supply	supply	VERB
ftr-329	684	77	public	public	ADJ
ftr-329	684	78	goods	good	NOUN
ftr-329	684	79	will	will	AUX
ftr-329	684	80	result	result	VERB
ftr-329	684	81	in	in	ADP
ftr-329	684	82	a	a	DET
ftr-329	684	83	systematic	systematic	ADJ
ftr-329	684	84	undersupply	undersupply	NOUN
ftr-329	684	85	unless	unless	SCONJ
ftr-329	684	86	there	there	PRON
ftr-329	684	87	is	be	VERB
ftr-329	684	88	someone	someone	PRON
ftr-329	684	89	who	who	PRON
ftr-329	684	90	so	so	ADV
ftr-329	684	91	values	value	VERB
ftr-329	684	92	the	the	DET
ftr-329	684	93	good	good	NOUN
ftr-329	684	94	that	that	SCONJ
ftr-329	684	95	it	it	PRON
ftr-329	684	96	is	be	AUX
ftr-329	684	97	worthwhile	worthwhile	ADJ
ftr-329	684	98	for	for	SCONJ
ftr-329	684	99	that	that	DET
ftr-329	684	100	person	person	NOUN
ftr-329	684	101	to	to	PART
ftr-329	684	102	provide	provide	VERB
ftr-329	684	103	it	it	PRON
ftr-329	684	104	even	even	ADV
ftr-329	684	105	if	if	SCONJ
ftr-329	684	106	no	no	DET
ftr-329	684	107	compensation	compensation	NOUN
ftr-329	684	108	from	from	ADP
ftr-329	684	109	other	other	ADJ
ftr-329	684	110	beneficiaries	beneficiary	NOUN
ftr-329	684	111	is	be	AUX
ftr-329	684	112	forthcoming	forthcoming	ADJ
ftr-329	684	113	.	.	PUNCT
ftr-329	685	1	a	a	DET
ftr-329	685	2	large	large	ADJ
ftr-329	685	3	literature	literature	NOUN
ftr-329	685	4	explores	explore	VERB
ftr-329	685	5	the	the	DET
ftr-329	685	6	problem	problem	NOUN
ftr-329	685	7	of	of	ADP
ftr-329	685	8	funding	fund	VERB
ftr-329	685	9	public	public	ADJ
ftr-329	685	10	goods	good	NOUN
ftr-329	685	11	in	in	ADP
ftr-329	685	12	a	a	DET
ftr-329	685	13	manner	manner	NOUN
ftr-329	685	14	that	that	PRON
ftr-329	685	15	addresses	address	VERB
ftr-329	685	16	these	these	DET
ftr-329	685	17	difficulties.119	difficulties.119	PROPN
ftr-329	685	18	113	113	NUM
ftr-329	685	19	.	.	PUNCT
ftr-329	686	1	i	i	PRON
ftr-329	686	2	d.	d.	PROPN
ftr-329	686	3	114	114	NUM
ftr-329	686	4	.	.	PUNCT
ftr-329	687	1	i	i	PRON
ftr-329	687	2	d.	d.	PROPN
ftr-329	687	3	115	115	NUM
ftr-329	687	4	.	.	PUNCT
ftr-329	688	1	i	i	PRON
ftr-329	688	2	d.	d.	PROPN
ftr-329	688	3	116	116	NUM
ftr-329	688	4	.	.	PUNCT
ftr-329	689	1	as	as	ADP
ftr-329	689	2	one	one	NUM
ftr-329	689	3	example	example	NOUN
ftr-329	689	4	among	among	ADP
ftr-329	689	5	many	many	ADJ
ftr-329	689	6	,	,	PUNCT
ftr-329	689	7	local	local	ADJ
ftr-329	689	8	real	real	ADJ
ftr-329	689	9	property	property	NOUN
ftr-329	689	10	enhancements	enhancement	NOUN
ftr-329	689	11	may	may	AUX
ftr-329	689	12	improve	improve	VERB
ftr-329	689	13	property	property	NOUN
ftr-329	689	14	values	value	NOUN
ftr-329	689	15	in	in	ADP
ftr-329	689	16	the	the	DET
ftr-329	689	17	surrounding	surround	VERB
ftr-329	689	18	area	area	NOUN
ftr-329	689	19	.	.	PUNCT
ftr-329	690	1	117	117	NUM
ftr-329	690	2	.	.	PUNCT
ftr-329	691	1	samuelson	samuelson	PROPN
ftr-329	691	2	,	,	PUNCT
ftr-329	691	3	pure	pure	ADJ
ftr-329	691	4	theory	theory	NOUN
ftr-329	691	5	,	,	PUNCT
ftr-329	691	6	supra	supra	PROPN
ftr-329	691	7	note	note	PROPN
ftr-329	691	8	111	111	NUM
ftr-329	691	9	,	,	PUNCT
ftr-329	691	10	at	at	ADP
ftr-329	691	11	388–89	388–89	NOUN
ftr-329	691	12	.	.	PUNCT
ftr-329	692	1	118	118	NUM
ftr-329	692	2	.	.	PUNCT
ftr-329	693	1	i	i	PRON
ftr-329	693	2	d.	d.	PROPN
ftr-329	693	3	119	119	NUM
ftr-329	693	4	.	.	PUNCT
ftr-329	694	1	john	john	PROPN
ftr-329	694	2	hudson	hudson	PROPN
ftr-329	694	3	&	&	CCONJ
ftr-329	694	4	philip	philip	PROPN
ftr-329	694	5	jones	jones	PROPN
ftr-329	694	6	,	,	PUNCT
ftr-329	694	7	“	"	PUNCT
ftr-329	694	8	public	public	ADJ
ftr-329	694	9	goods	good	NOUN
ftr-329	694	10	”	"	PUNCT
ftr-329	694	11	:	:	PUNCT
ftr-329	694	12	an	an	DET
ftr-329	694	13	exercise	exercise	NOUN
ftr-329	694	14	in	in	ADP
ftr-329	694	15	calibration	calibration	NOUN
ftr-329	694	16	,	,	PUNCT
ftr-329	694	17	124	124	NUM
ftr-329	694	18	pub	pub	NOUN
ftr-329	694	19	.	.	PUNCT
ftr-329	695	1	choice	choice	NOUN
ftr-329	695	2	267	267	NUM
ftr-329	695	3	(	(	PUNCT
ftr-329	695	4	2005	2005	NUM
ftr-329	695	5	)	)	PUNCT
ftr-329	695	6	.	.	PUNCT
ftr-329	696	1	98	98	NUM
ftr-329	696	2	florida	florida	PROPN
ftr-329	696	3	tax	tax	NOUN
ftr-329	696	4	review	review	NOUN
ftr-329	696	5	[	[	X
ftr-329	696	6	vol	vol	NOUN
ftr-329	696	7	.	.	PUNCT
ftr-329	696	8	12:2	12:2	NUM
ftr-329	696	9	although	although	SCONJ
ftr-329	696	10	the	the	DET
ftr-329	696	11	pricing	pricing	NOUN
ftr-329	696	12	of	of	ADP
ftr-329	696	13	public	public	ADJ
ftr-329	696	14	goods	good	NOUN
ftr-329	696	15	is	be	AUX
ftr-329	696	16	relevant	relevant	ADJ
ftr-329	696	17	to	to	ADP
ftr-329	696	18	the	the	DET
ftr-329	696	19	problem	problem	NOUN
ftr-329	696	20	of	of	ADP
ftr-329	696	21	their	their	PRON
ftr-329	696	22	supply	supply	NOUN
ftr-329	696	23	,	,	PUNCT
ftr-329	696	24	here	here	ADV
ftr-329	696	25	the	the	DET
ftr-329	696	26	concern	concern	NOUN
ftr-329	696	27	is	be	AUX
ftr-329	696	28	not	not	PART
ftr-329	696	29	so	so	ADV
ftr-329	696	30	much	much	ADJ
ftr-329	696	31	with	with	ADP
ftr-329	696	32	setting	set	VERB
ftr-329	696	33	prices	price	NOUN
ftr-329	696	34	but	but	CCONJ
ftr-329	696	35	with	with	ADP
ftr-329	696	36	determining	determine	VERB
ftr-329	696	37	the	the	DET
ftr-329	696	38	value	value	NOUN
ftr-329	696	39	they	they	PRON
ftr-329	696	40	add	add	VERB
ftr-329	696	41	to	to	ADP
ftr-329	696	42	factors	factor	NOUN
ftr-329	696	43	of	of	ADP
ftr-329	696	44	production	production	NOUN
ftr-329	696	45	via	via	ADP
ftr-329	696	46	tax	tax	NOUN
ftr-329	696	47	amenities	amenity	NOUN
ftr-329	696	48	.	.	PUNCT
ftr-329	697	1	what	what	PRON
ftr-329	697	2	,	,	PUNCT
ftr-329	697	3	in	in	ADP
ftr-329	697	4	general	general	ADJ
ftr-329	697	5	,	,	PUNCT
ftr-329	697	6	does	do	AUX
ftr-329	697	7	it	it	PRON
ftr-329	697	8	cost	cost	VERB
ftr-329	697	9	to	to	PART
ftr-329	697	10	supply	supply	VERB
ftr-329	697	11	a	a	DET
ftr-329	697	12	given	give	VERB
ftr-329	697	13	level	level	NOUN
ftr-329	697	14	of	of	ADP
ftr-329	697	15	productivity	productivity	NOUN
ftr-329	697	16	,	,	PUNCT
ftr-329	697	17	and	and	CCONJ
ftr-329	697	18	how	how	SCONJ
ftr-329	697	19	is	be	AUX
ftr-329	697	20	that	that	DET
ftr-329	697	21	cost	cost	NOUN
ftr-329	697	22	related	relate	VERB
ftr-329	697	23	to	to	ADP
ftr-329	697	24	the	the	DET
ftr-329	697	25	quantity	quantity	NOUN
ftr-329	697	26	of	of	ADP
ftr-329	697	27	capital	capital	NOUN
ftr-329	697	28	in	in	ADP
ftr-329	697	29	the	the	DET
ftr-329	697	30	jurisdiction	jurisdiction	NOUN
ftr-329	697	31	,	,	PUNCT
ftr-329	697	32	assuming	assume	VERB
ftr-329	697	33	that	that	SCONJ
ftr-329	697	34	all	all	DET
ftr-329	697	35	tax	tax	NOUN
ftr-329	697	36	amenities	amenity	NOUN
ftr-329	697	37	are	be	AUX
ftr-329	697	38	financed	finance	VERB
ftr-329	697	39	with	with	ADP
ftr-329	697	40	tax	tax	NOUN
ftr-329	697	41	revenues	revenue	NOUN
ftr-329	697	42	?	?	PUNCT
ftr-329	698	1	if	if	SCONJ
ftr-329	698	2	tax	tax	NOUN
ftr-329	698	3	amenities	amenity	NOUN
ftr-329	698	4	were	be	AUX
ftr-329	698	5	pure	pure	ADJ
ftr-329	698	6	private	private	ADJ
ftr-329	698	7	goods	good	NOUN
ftr-329	698	8	,	,	PUNCT
ftr-329	698	9	the	the	DET
ftr-329	698	10	feedback	feedback	NOUN
ftr-329	698	11	problem	problem	NOUN
ftr-329	698	12	of	of	ADP
ftr-329	698	13	tax	tax	NOUN
ftr-329	698	14	-	-	PUNCT
ftr-329	698	15	induced	induce	VERB
ftr-329	698	16	capital	capital	NOUN
ftr-329	698	17	flows	flow	NOUN
ftr-329	698	18	on	on	ADP
ftr-329	698	19	tax	tax	NOUN
ftr-329	698	20	revenues	revenue	NOUN
ftr-329	698	21	and	and	CCONJ
ftr-329	698	22	,	,	PUNCT
ftr-329	698	23	consequently	consequently	ADV
ftr-329	698	24	,	,	PUNCT
ftr-329	698	25	on	on	ADP
ftr-329	698	26	tax	tax	NOUN
ftr-329	698	27	amenities	amenity	NOUN
ftr-329	698	28	would	would	AUX
ftr-329	698	29	disappear	disappear	VERB
ftr-329	698	30	.	.	PUNCT
ftr-329	699	1	in	in	ADP
ftr-329	699	2	that	that	DET
ftr-329	699	3	case	case	NOUN
ftr-329	699	4	,	,	PUNCT
ftr-329	699	5	each	each	DET
ftr-329	699	6	unit	unit	NOUN
ftr-329	699	7	of	of	ADP
ftr-329	699	8	capital	capital	NOUN
ftr-329	699	9	would	would	AUX
ftr-329	699	10	be	be	AUX
ftr-329	699	11	ticketed	ticket	VERB
ftr-329	699	12	with	with	ADP
ftr-329	699	13	just	just	ADV
ftr-329	699	14	the	the	DET
ftr-329	699	15	taxes	taxis	NOUN
ftr-329	699	16	that	that	PRON
ftr-329	699	17	it	it	PRON
ftr-329	699	18	requires	require	VERB
ftr-329	699	19	in	in	ADP
ftr-329	699	20	order	order	NOUN
ftr-329	699	21	to	to	PART
ftr-329	699	22	be	be	AUX
ftr-329	699	23	as	as	ADV
ftr-329	699	24	productive	productive	ADJ
ftr-329	699	25	as	as	SCONJ
ftr-329	699	26	it	it	PRON
ftr-329	699	27	is	be	AUX
ftr-329	699	28	for	for	ADP
ftr-329	699	29	a	a	DET
ftr-329	699	30	given	give	VERB
ftr-329	699	31	rate	rate	NOUN
ftr-329	699	32	of	of	ADP
ftr-329	699	33	tax	tax	NOUN
ftr-329	699	34	,	,	PUNCT
ftr-329	699	35	and	and	CCONJ
ftr-329	699	36	not	not	PART
ftr-329	699	37	more	more	ADJ
ftr-329	699	38	.	.	PUNCT
ftr-329	700	1	net	net	ADJ
ftr-329	700	2	capital	capital	NOUN
ftr-329	700	3	exports	export	NOUN
ftr-329	700	4	would	would	AUX
ftr-329	700	5	reduce	reduce	VERB
ftr-329	700	6	total	total	ADJ
ftr-329	700	7	taxes	taxis	NOUN
ftr-329	700	8	collected	collect	VERB
ftr-329	700	9	and	and	CCONJ
ftr-329	700	10	,	,	PUNCT
ftr-329	700	11	concomitantly	concomitantly	ADV
ftr-329	700	12	,	,	PUNCT
ftr-329	700	13	total	total	ADJ
ftr-329	700	14	tax	tax	NOUN
ftr-329	700	15	amenities	amenity	NOUN
ftr-329	700	16	supplied	supply	VERB
ftr-329	700	17	by	by	ADP
ftr-329	700	18	exactly	exactly	ADV
ftr-329	700	19	the	the	DET
ftr-329	700	20	amount	amount	NOUN
ftr-329	700	21	no	no	ADV
ftr-329	700	22	longer	long	ADV
ftr-329	700	23	needed	need	VERB
ftr-329	700	24	in	in	ADP
ftr-329	700	25	the	the	DET
ftr-329	700	26	jurisdiction	jurisdiction	NOUN
ftr-329	700	27	to	to	PART
ftr-329	700	28	maintain	maintain	VERB
ftr-329	700	29	the	the	DET
ftr-329	700	30	same	same	ADJ
ftr-329	700	31	level	level	NOUN
ftr-329	700	32	of	of	ADP
ftr-329	700	33	capital	capital	NOUN
ftr-329	700	34	productivity	productivity	NOUN
ftr-329	700	35	,	,	PUNCT
ftr-329	700	36	while	while	SCONJ
ftr-329	700	37	net	net	ADJ
ftr-329	700	38	capital	capital	NOUN
ftr-329	700	39	imports	import	NOUN
ftr-329	700	40	would	would	AUX
ftr-329	700	41	increase	increase	VERB
ftr-329	700	42	tax	tax	NOUN
ftr-329	700	43	amenities	amenity	NOUN
ftr-329	700	44	analogously	analogously	ADV
ftr-329	700	45	.	.	PUNCT
ftr-329	701	1	but	but	CCONJ
ftr-329	701	2	tax	tax	NOUN
ftr-329	701	3	amenities	amenity	NOUN
ftr-329	701	4	,	,	PUNCT
ftr-329	701	5	even	even	ADV
ftr-329	701	6	though	though	SCONJ
ftr-329	701	7	narrowly	narrowly	ADV
ftr-329	701	8	construed	construe	VERB
ftr-329	701	9	to	to	PART
ftr-329	701	10	include	include	VERB
ftr-329	701	11	solely	solely	ADV
ftr-329	701	12	those	those	DET
ftr-329	701	13	tax	tax	NOUN
ftr-329	701	14	-	-	PUNCT
ftr-329	701	15	purchased	purchase	VERB
ftr-329	701	16	goods	good	NOUN
ftr-329	701	17	that	that	PRON
ftr-329	701	18	contribute	contribute	VERB
ftr-329	701	19	to	to	ADP
ftr-329	701	20	the	the	DET
ftr-329	701	21	productivity	productivity	NOUN
ftr-329	701	22	of	of	ADP
ftr-329	701	23	capital	capital	NOUN
ftr-329	701	24	,	,	PUNCT
ftr-329	701	25	are	be	AUX
ftr-329	701	26	not	not	PART
ftr-329	701	27	pure	pure	ADJ
ftr-329	701	28	private	private	ADJ
ftr-329	701	29	goods	good	NOUN
ftr-329	701	30	,	,	PUNCT
ftr-329	701	31	and	and	CCONJ
ftr-329	701	32	the	the	DET
ftr-329	701	33	cost	cost	NOUN
ftr-329	701	34	of	of	ADP
ftr-329	701	35	providing	provide	VERB
ftr-329	701	36	them	they	PRON
ftr-329	701	37	can	can	AUX
ftr-329	701	38	not	not	PART
ftr-329	701	39	be	be	AUX
ftr-329	701	40	assumed	assume	VERB
ftr-329	701	41	to	to	PART
ftr-329	701	42	be	be	AUX
ftr-329	701	43	linearly	linearly	ADV
ftr-329	701	44	impounded	impound	VERB
ftr-329	701	45	into	into	ADP
ftr-329	701	46	taxes	taxis	NOUN
ftr-329	701	47	assessed	assess	VERB
ftr-329	701	48	on	on	ADP
ftr-329	701	49	capital	capital	NOUN
ftr-329	701	50	.	.	PUNCT
ftr-329	702	1	many	many	ADJ
ftr-329	702	2	tax	tax	NOUN
ftr-329	702	3	amenities	amenity	NOUN
ftr-329	702	4	,	,	PUNCT
ftr-329	702	5	such	such	ADJ
ftr-329	702	6	as	as	ADP
ftr-329	702	7	national	national	ADJ
ftr-329	702	8	defense	defense	NOUN
ftr-329	702	9	or	or	CCONJ
ftr-329	702	10	the	the	DET
ftr-329	702	11	broadcast	broadcast	NOUN
ftr-329	702	12	spectrum	spectrum	NOUN
ftr-329	702	13	,	,	PUNCT
ftr-329	702	14	have	have	VERB
ftr-329	702	15	costs	cost	NOUN
ftr-329	702	16	that	that	PRON
ftr-329	702	17	are	be	AUX
ftr-329	702	18	not	not	PART
ftr-329	702	19	systematically	systematically	ADV
ftr-329	702	20	related	relate	VERB
ftr-329	702	21	to	to	ADP
ftr-329	702	22	the	the	DET
ftr-329	702	23	quantity	quantity	NOUN
ftr-329	702	24	of	of	ADP
ftr-329	702	25	capital	capital	NOUN
ftr-329	702	26	in	in	ADP
ftr-329	702	27	the	the	DET
ftr-329	702	28	jurisdiction	jurisdiction	NOUN
ftr-329	702	29	.	.	PUNCT
ftr-329	703	1	other	other	ADJ
ftr-329	703	2	tax	tax	NOUN
ftr-329	703	3	amenities	amenity	NOUN
ftr-329	703	4	,	,	PUNCT
ftr-329	703	5	such	such	ADJ
ftr-329	703	6	as	as	ADP
ftr-329	703	7	a	a	DET
ftr-329	703	8	court	court	NOUN
ftr-329	703	9	system	system	NOUN
ftr-329	703	10	,	,	PUNCT
ftr-329	703	11	public	public	ADJ
ftr-329	703	12	safety	safety	NOUN
ftr-329	703	13	,	,	PUNCT
ftr-329	703	14	and	and	CCONJ
ftr-329	703	15	transportation	transportation	NOUN
ftr-329	703	16	infrastructure	infrastructure	NOUN
ftr-329	703	17	,	,	PUNCT
ftr-329	703	18	have	have	VERB
ftr-329	703	19	costs	cost	NOUN
ftr-329	703	20	that	that	PRON
ftr-329	703	21	are	be	AUX
ftr-329	703	22	partly	partly	ADV
ftr-329	703	23	related	related	ADJ
ftr-329	703	24	and	and	CCONJ
ftr-329	703	25	partly	partly	ADV
ftr-329	703	26	unrelated	unrelated	ADJ
ftr-329	703	27	to	to	ADP
ftr-329	703	28	the	the	DET
ftr-329	703	29	quantity	quantity	NOUN
ftr-329	703	30	of	of	ADP
ftr-329	703	31	capital	capital	NOUN
ftr-329	703	32	present	present	ADJ
ftr-329	703	33	in	in	ADP
ftr-329	703	34	the	the	DET
ftr-329	703	35	jurisdiction	jurisdiction	NOUN
ftr-329	703	36	.	.	PUNCT
ftr-329	704	1	more	more	ADV
ftr-329	704	2	generally	generally	ADV
ftr-329	704	3	,	,	PUNCT
ftr-329	704	4	it	it	PRON
ftr-329	704	5	seems	seem	VERB
ftr-329	704	6	reasonable	reasonable	ADJ
ftr-329	704	7	to	to	PART
ftr-329	704	8	suppose	suppose	VERB
ftr-329	704	9	that	that	SCONJ
ftr-329	704	10	for	for	ADP
ftr-329	704	11	a	a	DET
ftr-329	704	12	given	give	VERB
ftr-329	704	13	level	level	NOUN
ftr-329	704	14	of	of	ADP
ftr-329	704	15	capital	capital	NOUN
ftr-329	704	16	productivity	productivity	NOUN
ftr-329	704	17	,	,	PUNCT
ftr-329	704	18	tax	tax	NOUN
ftr-329	704	19	amenities	amenity	NOUN
ftr-329	704	20	will	will	AUX
ftr-329	704	21	be	be	AUX
ftr-329	704	22	supplied	supply	VERB
ftr-329	704	23	partly	partly	ADV
ftr-329	704	24	from	from	ADP
ftr-329	704	25	public	public	ADJ
ftr-329	704	26	goods	good	NOUN
ftr-329	704	27	financed	finance	VERB
ftr-329	704	28	with	with	ADP
ftr-329	704	29	fixed	fix	VERB
ftr-329	704	30	costs	cost	NOUN
ftr-329	704	31	and	and	CCONJ
ftr-329	704	32	partly	partly	ADV
ftr-329	704	33	from	from	ADP
ftr-329	704	34	public	public	ADJ
ftr-329	704	35	goods	good	NOUN
ftr-329	704	36	the	the	DET
ftr-329	704	37	cost	cost	NOUN
ftr-329	704	38	of	of	ADP
ftr-329	704	39	which	which	PRON
ftr-329	704	40	varies	vary	VERB
ftr-329	704	41	in	in	ADP
ftr-329	704	42	some	some	DET
ftr-329	704	43	way	way	NOUN
ftr-329	704	44	with	with	ADP
ftr-329	704	45	the	the	DET
ftr-329	704	46	amount	amount	NOUN
ftr-329	704	47	of	of	ADP
ftr-329	704	48	capital	capital	NOUN
ftr-329	704	49	in	in	ADP
ftr-329	704	50	the	the	DET
ftr-329	704	51	jurisdiction	jurisdiction	NOUN
ftr-329	704	52	.	.	PUNCT
ftr-329	705	1	1	1	X
ftr-329	705	2	.	.	PUNCT
ftr-329	705	3	model	model	NOUN
ftr-329	705	4	equation	equation	NOUN
ftr-329	705	5	(	(	PUNCT
ftr-329	705	6	1	1	X
ftr-329	705	7	)	)	PUNCT
ftr-329	705	8	attempts	attempt	VERB
ftr-329	705	9	to	to	PART
ftr-329	705	10	capture	capture	VERB
ftr-329	705	11	these	these	DET
ftr-329	705	12	intuitions	intuition	NOUN
ftr-329	705	13	in	in	ADP
ftr-329	705	14	a	a	DET
ftr-329	705	15	simple	simple	ADJ
ftr-329	705	16	,	,	PUNCT
ftr-329	705	17	stylized	stylized	ADJ
ftr-329	705	18	model	model	NOUN
ftr-329	705	19	that	that	PRON
ftr-329	705	20	relates	relate	VERB
ftr-329	705	21	gdp	gdp	NOUN
ftr-329	705	22	per	per	ADP
ftr-329	705	23	capita	capita	NOUN
ftr-329	705	24	,	,	PUNCT
ftr-329	705	25	a	a	DET
ftr-329	705	26	proxy	proxy	NOUN
ftr-329	705	27	for	for	ADP
ftr-329	705	28	capital	capital	NOUN
ftr-329	705	29	productivity	productivity	NOUN
ftr-329	705	30	,	,	PUNCT
ftr-329	705	31	to	to	ADP
ftr-329	705	32	the	the	DET
ftr-329	705	33	product	product	NOUN
ftr-329	705	34	of	of	ADP
ftr-329	705	35	the	the	DET
ftr-329	705	36	logarithms	logarithm	NOUN
ftr-329	705	37	of	of	ADP
ftr-329	705	38	total	total	ADJ
ftr-329	705	39	taxes	taxis	NOUN
ftr-329	705	40	collected	collect	VERB
ftr-329	705	41	per	per	ADP
ftr-329	705	42	capita	capita	X
ftr-329	705	43	and	and	CCONJ
ftr-329	705	44	country	country	NOUN
ftr-329	705	45	population	population	NOUN
ftr-329	705	46	,	,	PUNCT
ftr-329	705	47	backing	back	VERB
ftr-329	705	48	out	out	ADP
ftr-329	705	49	,	,	PUNCT
ftr-329	705	50	however	however	ADV
ftr-329	705	51	,	,	PUNCT
ftr-329	705	52	taxes	taxis	NOUN
ftr-329	705	53	paid	pay	VERB
ftr-329	705	54	for	for	ADP
ftr-329	705	55	pension	pension	NOUN
ftr-329	705	56	contributions	contribution	NOUN
ftr-329	705	57	.	.	PUNCT
ftr-329	706	1	the	the	DET
ftr-329	706	2	underlying	underlying	ADJ
ftr-329	706	3	intuitions	intuition	NOUN
ftr-329	706	4	are	be	AUX
ftr-329	706	5	as	as	SCONJ
ftr-329	706	6	follows	follow	VERB
ftr-329	706	7	:	:	PUNCT
ftr-329	706	8	i.	i.	NOUN
ftr-329	706	9	over	over	ADP
ftr-329	706	10	the	the	DET
ftr-329	706	11	range	range	NOUN
ftr-329	706	12	of	of	ADP
ftr-329	706	13	reasonable	reasonable	ADJ
ftr-329	706	14	possible	possible	ADJ
ftr-329	706	15	tax	tax	NOUN
ftr-329	706	16	burdens	burden	NOUN
ftr-329	706	17	,	,	PUNCT
ftr-329	706	18	taxes	taxis	NOUN
ftr-329	706	19	are	be	AUX
ftr-329	706	20	positively	positively	ADV
ftr-329	706	21	correlated	correlate	VERB
ftr-329	706	22	with	with	ADP
ftr-329	706	23	capital	capital	NOUN
ftr-329	706	24	productivity	productivity	NOUN
ftr-329	706	25	because	because	SCONJ
ftr-329	706	26	taxes	taxis	NOUN
ftr-329	706	27	pay	pay	VERB
ftr-329	706	28	for	for	ADP
ftr-329	706	29	infrastructure	infrastructure	NOUN
ftr-329	706	30	;	;	PUNCT
ftr-329	706	31	2012	2012	NUM
ftr-329	706	32	]	]	PUNCT
ftr-329	706	33	tax	tax	NOUN
ftr-329	706	34	neutralities	neutrality	NOUN
ftr-329	706	35	and	and	CCONJ
ftr-329	706	36	tax	tax	NOUN
ftr-329	706	37	amenities	amenity	NOUN
ftr-329	706	38	99	99	NUM
ftr-329	706	39	ii	ii	NOUN
ftr-329	706	40	.	.	PUNCT
ftr-329	707	1	by	by	ADP
ftr-329	707	2	backing	back	VERB
ftr-329	707	3	out	out	ADP
ftr-329	707	4	the	the	DET
ftr-329	707	5	largest	large	ADJ
ftr-329	707	6	single	single	ADJ
ftr-329	707	7	item	item	NOUN
ftr-329	707	8	(	(	PUNCT
ftr-329	707	9	retirement	retirement	NOUN
ftr-329	707	10	)	)	PUNCT
ftr-329	707	11	that	that	PRON
ftr-329	707	12	is	be	AUX
ftr-329	707	13	largely	largely	ADV
ftr-329	707	14	unrelated	unrelated	ADJ
ftr-329	707	15	to	to	ADP
ftr-329	707	16	productivity	productivity	NOUN
ftr-329	707	17	,	,	PUNCT
ftr-329	707	18	a	a	DET
ftr-329	707	19	reasonable	reasonable	ADJ
ftr-329	707	20	approximation	approximation	NOUN
ftr-329	707	21	of	of	ADP
ftr-329	707	22	taxes	taxis	NOUN
ftr-329	707	23	used	use	VERB
ftr-329	707	24	to	to	PART
ftr-329	707	25	fund	fund	VERB
ftr-329	707	26	productive	productive	ADJ
ftr-329	707	27	activity	activity	NOUN
ftr-329	707	28	is	be	AUX
ftr-329	707	29	employed;120	employed;120	PROPN
ftr-329	707	30	iii	iii	PROPN
ftr-329	707	31	.	.	PUNCT
ftr-329	708	1	especially	especially	ADV
ftr-329	708	2	in	in	ADP
ftr-329	708	3	the	the	DET
ftr-329	708	4	case	case	NOUN
ftr-329	708	5	of	of	ADP
ftr-329	708	6	public	public	ADJ
ftr-329	708	7	goods	good	NOUN
ftr-329	708	8	,	,	PUNCT
ftr-329	708	9	there	there	PRON
ftr-329	708	10	are	be	VERB
ftr-329	708	11	returns	return	NOUN
ftr-329	708	12	to	to	PART
ftr-329	708	13	scale	scale	VERB
ftr-329	708	14	for	for	ADP
ftr-329	708	15	larger	large	ADJ
ftr-329	708	16	countries	country	NOUN
ftr-329	708	17	so	so	SCONJ
ftr-329	708	18	that	that	SCONJ
ftr-329	708	19	,	,	PUNCT
ftr-329	708	20	all	all	DET
ftr-329	708	21	else	else	ADV
ftr-329	708	22	equal	equal	ADJ
ftr-329	708	23	,	,	PUNCT
ftr-329	708	24	the	the	DET
ftr-329	708	25	same	same	ADJ
ftr-329	708	26	quantity	quantity	NOUN
ftr-329	708	27	of	of	ADP
ftr-329	708	28	tax	tax	NOUN
ftr-329	708	29	revenue	revenue	NOUN
ftr-329	708	30	per	per	ADP
ftr-329	708	31	capita	capita	NOUN
ftr-329	708	32	will	will	AUX
ftr-329	708	33	fund	fund	VERB
ftr-329	708	34	more	more	ADJ
ftr-329	708	35	tax	tax	NOUN
ftr-329	708	36	amenities	amenity	NOUN
ftr-329	708	37	in	in	ADP
ftr-329	708	38	a	a	DET
ftr-329	708	39	country	country	NOUN
ftr-329	708	40	with	with	ADP
ftr-329	708	41	a	a	DET
ftr-329	708	42	larger	large	ADJ
ftr-329	708	43	population	population	NOUN
ftr-329	708	44	than	than	ADP
ftr-329	708	45	in	in	ADP
ftr-329	708	46	a	a	DET
ftr-329	708	47	country	country	NOUN
ftr-329	708	48	with	with	ADP
ftr-329	708	49	a	a	DET
ftr-329	708	50	smaller	small	ADJ
ftr-329	708	51	one	one	NUM
ftr-329	708	52	;	;	PUNCT
ftr-329	708	53	and	and	CCONJ
ftr-329	708	54	iv	iv	X
ftr-329	708	55	.	.	PUNCT
ftr-329	709	1	the	the	DET
ftr-329	709	2	use	use	NOUN
ftr-329	709	3	of	of	ADP
ftr-329	709	4	logarithm	logarithm	NOUN
ftr-329	709	5	functions	function	NOUN
ftr-329	709	6	is	be	AUX
ftr-329	709	7	appropriate	appropriate	ADJ
ftr-329	709	8	because	because	SCONJ
ftr-329	709	9	both	both	CCONJ
ftr-329	709	10	the	the	DET
ftr-329	709	11	marginal	marginal	ADJ
ftr-329	709	12	benefit	benefit	NOUN
ftr-329	709	13	from	from	ADP
ftr-329	709	14	greater	great	ADJ
ftr-329	709	15	tax	tax	NOUN
ftr-329	709	16	burdens	burden	NOUN
ftr-329	709	17	and	and	CCONJ
ftr-329	709	18	the	the	DET
ftr-329	709	19	marginal	marginal	ADJ
ftr-329	709	20	benefit	benefit	NOUN
ftr-329	709	21	from	from	ADP
ftr-329	709	22	greater	great	ADJ
ftr-329	709	23	population	population	NOUN
ftr-329	709	24	exhibit	exhibit	VERB
ftr-329	709	25	the	the	DET
ftr-329	709	26	property	property	NOUN
ftr-329	709	27	common	common	ADJ
ftr-329	709	28	to	to	ADP
ftr-329	709	29	many	many	ADJ
ftr-329	709	30	economic	economic	ADJ
ftr-329	709	31	inputs	input	NOUN
ftr-329	709	32	of	of	ADP
ftr-329	709	33	being	be	AUX
ftr-329	709	34	constantly	constantly	ADV
ftr-329	709	35	declining	decline	VERB
ftr-329	709	36	,	,	PUNCT
ftr-329	709	37	so	so	SCONJ
ftr-329	709	38	that	that	SCONJ
ftr-329	709	39	the	the	DET
ftr-329	709	40	next	next	ADJ
ftr-329	709	41	dollar	dollar	NOUN
ftr-329	709	42	of	of	ADP
ftr-329	709	43	tax	tax	NOUN
ftr-329	709	44	revenue	revenue	NOUN
ftr-329	709	45	or	or	CCONJ
ftr-329	709	46	the	the	DET
ftr-329	709	47	next	next	ADJ
ftr-329	709	48	person	person	NOUN
ftr-329	709	49	does	do	AUX
ftr-329	709	50	not	not	PART
ftr-329	709	51	contribute	contribute	VERB
ftr-329	709	52	as	as	ADV
ftr-329	709	53	much	much	ADJ
ftr-329	709	54	as	as	ADP
ftr-329	709	55	the	the	DET
ftr-329	709	56	previous	previous	ADJ
ftr-329	709	57	one	one	NUM
ftr-329	709	58	to	to	ADP
ftr-329	709	59	the	the	DET
ftr-329	709	60	improvement	improvement	NOUN
ftr-329	709	61	of	of	ADP
ftr-329	709	62	gdp	gdp	NOUN
ftr-329	709	63	per	per	ADP
ftr-329	709	64	capita	capita	NOUN
ftr-329	709	65	.	.	PUNCT
ftr-329	710	1	thus	thus	ADV
ftr-329	710	2	:	:	PUNCT
ftr-329	710	3	gdpi	gdpi	PROPN
ftr-329	710	4	=	=	PUNCT
ftr-329	710	5	logn(ti	logn(ti	PROPN
ftr-329	710	6	+	+	CCONJ
ftr-329	710	7	c1)*logn(pi	c1)*logn(pi	NOUN
ftr-329	710	8	+	+	X
ftr-329	710	9	c2	c2	PROPN
ftr-329	710	10	)	)	PUNCT
ftr-329	710	11	,	,	PUNCT
ftr-329	710	12	(	(	PUNCT
ftr-329	710	13	1	1	X
ftr-329	710	14	)	)	PUNCT
ftr-329	710	15	where	where	SCONJ
ftr-329	710	16	gdpi	gdpi	NOUN
ftr-329	710	17	is	be	AUX
ftr-329	710	18	gross	gross	ADJ
ftr-329	710	19	domestic	domestic	ADJ
ftr-329	710	20	product	product	NOUN
ftr-329	710	21	per	per	ADP
ftr-329	710	22	capita	capita	NOUN
ftr-329	710	23	as	as	ADP
ftr-329	710	24	a	a	DET
ftr-329	710	25	share	share	NOUN
ftr-329	710	26	of	of	ADP
ftr-329	710	27	a	a	DET
ftr-329	710	28	reference	reference	NOUN
ftr-329	710	29	gdp	gdp	NOUN
ftr-329	710	30	per	per	ADP
ftr-329	710	31	capita	capita	NOUN
ftr-329	710	32	,	,	PUNCT
ftr-329	710	33	ti	ti	PROPN
ftr-329	710	34	is	be	AUX
ftr-329	710	35	tax	tax	NOUN
ftr-329	710	36	revenue	revenue	NOUN
ftr-329	710	37	per	per	ADP
ftr-329	710	38	capita	capita	NOUN
ftr-329	710	39	as	as	ADP
ftr-329	710	40	a	a	DET
ftr-329	710	41	share	share	NOUN
ftr-329	710	42	of	of	ADP
ftr-329	710	43	reference	reference	NOUN
ftr-329	710	44	tax	tax	NOUN
ftr-329	710	45	revenue	revenue	NOUN
ftr-329	710	46	per	per	ADP
ftr-329	710	47	capita	capita	NOUN
ftr-329	710	48	,	,	PUNCT
ftr-329	710	49	and	and	CCONJ
ftr-329	710	50	pi	pi	NOUN
ftr-329	710	51	is	be	AUX
ftr-329	710	52	population	population	NOUN
ftr-329	710	53	as	as	ADP
ftr-329	710	54	a	a	DET
ftr-329	710	55	share	share	NOUN
ftr-329	710	56	of	of	ADP
ftr-329	710	57	reference	reference	NOUN
ftr-329	710	58	population	population	NOUN
ftr-329	710	59	,	,	PUNCT
ftr-329	710	60	in	in	ADP
ftr-329	710	61	each	each	DET
ftr-329	710	62	case	case	NOUN
ftr-329	710	63	in	in	ADP
ftr-329	710	64	country	country	NOUN
ftr-329	710	65	i.	i.	NOUN
ftr-329	710	66	the	the	DET
ftr-329	710	67	c	c	NOUN
ftr-329	710	68	-	-	PUNCT
ftr-329	710	69	terms	term	NOUN
ftr-329	710	70	are	be	AUX
ftr-329	710	71	constants	constant	NOUN
ftr-329	710	72	.	.	PUNCT
ftr-329	711	1	reference	reference	NOUN
ftr-329	711	2	rates	rate	NOUN
ftr-329	711	3	are	be	AUX
ftr-329	711	4	used	use	VERB
ftr-329	711	5	to	to	PART
ftr-329	711	6	avoid	avoid	VERB
ftr-329	711	7	the	the	DET
ftr-329	711	8	problem	problem	NOUN
ftr-329	711	9	of	of	ADP
ftr-329	711	10	expressing	express	VERB
ftr-329	711	11	relative	relative	ADJ
ftr-329	711	12	productivity	productivity	NOUN
ftr-329	711	13	levels	level	NOUN
ftr-329	711	14	and	and	CCONJ
ftr-329	711	15	tax	tax	NOUN
ftr-329	711	16	burdens	burden	NOUN
ftr-329	711	17	in	in	ADP
ftr-329	711	18	dollars	dollar	NOUN
ftr-329	711	19	or	or	CCONJ
ftr-329	711	20	other	other	ADJ
ftr-329	711	21	units	unit	NOUN
ftr-329	711	22	.	.	PUNCT
ftr-329	712	1	because	because	SCONJ
ftr-329	712	2	the	the	DET
ftr-329	712	3	model	model	NOUN
ftr-329	712	4	attempts	attempt	VERB
ftr-329	712	5	to	to	PART
ftr-329	712	6	derive	derive	VERB
ftr-329	712	7	the	the	DET
ftr-329	712	8	consequences	consequence	NOUN
ftr-329	712	9	of	of	ADP
ftr-329	712	10	international	international	ADJ
ftr-329	712	11	tax	tax	NOUN
ftr-329	712	12	rules	rule	NOUN
ftr-329	712	13	on	on	ADP
ftr-329	712	14	productivity	productivity	NOUN
ftr-329	712	15	as	as	SCONJ
ftr-329	712	16	economies	economy	NOUN
ftr-329	712	17	move	move	VERB
ftr-329	712	18	from	from	ADP
ftr-329	712	19	relatively	relatively	ADV
ftr-329	712	20	closed	closed	ADJ
ftr-329	712	21	to	to	ADP
ftr-329	712	22	more	more	ADV
ftr-329	712	23	open	open	ADJ
ftr-329	712	24	status	status	NOUN
ftr-329	712	25	,	,	PUNCT
ftr-329	712	26	an	an	DET
ftr-329	712	27	older	old	ADJ
ftr-329	712	28	data	datum	NOUN
ftr-329	712	29	set	set	VERB
ftr-329	712	30	is	be	AUX
ftr-329	712	31	a	a	DET
ftr-329	712	32	better	well	ADJ
ftr-329	712	33	candidate	candidate	NOUN
ftr-329	712	34	than	than	ADP
ftr-329	712	35	a	a	DET
ftr-329	712	36	newer	new	ADJ
ftr-329	712	37	one	one	NOUN
ftr-329	712	38	for	for	ADP
ftr-329	712	39	an	an	DET
ftr-329	712	40	approximation	approximation	NOUN
ftr-329	712	41	of	of	ADP
ftr-329	712	42	the	the	DET
ftr-329	712	43	relationship	relationship	NOUN
ftr-329	712	44	between	between	ADP
ftr-329	712	45	tax	tax	NOUN
ftr-329	712	46	revenue	revenue	NOUN
ftr-329	712	47	and	and	CCONJ
ftr-329	712	48	population	population	NOUN
ftr-329	712	49	on	on	ADP
ftr-329	712	50	one	one	NUM
ftr-329	712	51	hand	hand	NOUN
ftr-329	712	52	and	and	CCONJ
ftr-329	712	53	productivity	productivity	NOUN
ftr-329	712	54	on	on	ADP
ftr-329	712	55	the	the	DET
ftr-329	712	56	other	other	ADJ
ftr-329	712	57	for	for	ADP
ftr-329	712	58	a	a	DET
ftr-329	712	59	closed	closed	ADJ
ftr-329	712	60	economy	economy	NOUN
ftr-329	712	61	.	.	PUNCT
ftr-329	713	1	the	the	DET
ftr-329	713	2	earliest	early	ADJ
ftr-329	713	3	year	year	NOUN
ftr-329	713	4	for	for	ADP
ftr-329	713	5	which	which	PRON
ftr-329	713	6	data	datum	NOUN
ftr-329	713	7	are	be	AUX
ftr-329	713	8	readily	readily	ADV
ftr-329	713	9	available	available	ADJ
ftr-329	713	10	is	be	AUX
ftr-329	713	11	1980	1980	NUM
ftr-329	713	12	.	.	PUNCT
ftr-329	714	1	at	at	ADP
ftr-329	714	2	that	that	DET
ftr-329	714	3	time	time	NOUN
ftr-329	714	4	,	,	PUNCT
ftr-329	714	5	the	the	DET
ftr-329	714	6	value	value	NOUN
ftr-329	714	7	of	of	ADP
ftr-329	714	8	world	world	NOUN
ftr-329	714	9	trade	trade	NOUN
ftr-329	714	10	as	as	ADP
ftr-329	714	11	a	a	DET
ftr-329	714	12	percentage	percentage	NOUN
ftr-329	714	13	of	of	ADP
ftr-329	714	14	world	world	NOUN
ftr-329	714	15	gdp	gdp	NOUN
ftr-329	714	16	was	be	AUX
ftr-329	714	17	42.1	42.1	NUM
ftr-329	714	18	percent	percent	NOUN
ftr-329	714	19	.	.	PUNCT
ftr-329	715	1	(	(	PUNCT
ftr-329	715	2	by	by	ADP
ftr-329	715	3	2007	2007	NUM
ftr-329	715	4	this	this	DET
ftr-329	715	5	value	value	NOUN
ftr-329	715	6	had	have	AUX
ftr-329	715	7	risen	rise	VERB
ftr-329	715	8	to	to	ADP
ftr-329	715	9	62.1	62.1	NUM
ftr-329	715	10	percent.121	percent.121	NOUN
ftr-329	715	11	)	)	PUNCT
ftr-329	715	12	expressing	express	VERB
ftr-329	715	13	total	total	ADJ
ftr-329	715	14	taxes	taxis	NOUN
ftr-329	715	15	in	in	ADP
ftr-329	715	16	country	country	NOUN
ftr-329	715	17	i	i	PRON
ftr-329	715	18	as	as	ADP
ftr-329	715	19	a	a	DET
ftr-329	715	20	fraction	fraction	NOUN
ftr-329	715	21	of	of	ADP
ftr-329	715	22	u.s	u.s	PROPN
ftr-329	715	23	.	.	PROPN
ftr-329	715	24	total	total	ADJ
ftr-329	715	25	taxes	taxis	NOUN
ftr-329	715	26	in	in	ADP
ftr-329	715	27	1980	1980	NUM
ftr-329	715	28	(	(	PUNCT
ftr-329	715	29	in	in	ADP
ftr-329	715	30	each	each	DET
ftr-329	715	31	case	case	NOUN
ftr-329	715	32	,	,	PUNCT
ftr-329	715	33	less	less	ADJ
ftr-329	715	34	pension	pension	NOUN
ftr-329	715	35	contributions	contribution	NOUN
ftr-329	715	36	)	)	PUNCT
ftr-329	715	37	and	and	CCONJ
ftr-329	715	38	population	population	NOUN
ftr-329	715	39	in	in	ADP
ftr-329	715	40	country	country	NOUN
ftr-329	715	41	i	i	PRON
ftr-329	715	42	as	as	ADP
ftr-329	715	43	a	a	DET
ftr-329	715	44	fraction	fraction	NOUN
ftr-329	715	45	of	of	ADP
ftr-329	715	46	u.s	u.s	PROPN
ftr-329	715	47	.	.	PROPN
ftr-329	715	48	population	population	NOUN
ftr-329	715	49	in	in	ADP
ftr-329	715	50	120	120	NUM
ftr-329	715	51	.	.	PUNCT
ftr-329	716	1	additional	additional	ADJ
ftr-329	716	2	outlays	outlay	NOUN
ftr-329	716	3	that	that	PRON
ftr-329	716	4	could	could	AUX
ftr-329	716	5	have	have	AUX
ftr-329	716	6	been	be	AUX
ftr-329	716	7	backed	back	VERB
ftr-329	716	8	out	out	ADP
ftr-329	716	9	include	include	VERB
ftr-329	716	10	unemployment	unemployment	NOUN
ftr-329	716	11	insurance	insurance	NOUN
ftr-329	716	12	,	,	PUNCT
ftr-329	716	13	public	public	ADJ
ftr-329	716	14	consumption	consumption	NOUN
ftr-329	716	15	goods	good	NOUN
ftr-329	716	16	,	,	PUNCT
ftr-329	716	17	such	such	ADJ
ftr-329	716	18	as	as	ADP
ftr-329	716	19	parks	park	NOUN
ftr-329	716	20	,	,	PUNCT
ftr-329	716	21	and	and	CCONJ
ftr-329	716	22	transfer	transfer	VERB
ftr-329	716	23	payments	payment	NOUN
ftr-329	716	24	from	from	ADP
ftr-329	716	25	high	high	ADJ
ftr-329	716	26	-	-	PUNCT
ftr-329	716	27	income	income	NOUN
ftr-329	716	28	to	to	ADP
ftr-329	716	29	low	low	ADJ
ftr-329	716	30	-	-	PUNCT
ftr-329	716	31	income	income	NOUN
ftr-329	716	32	persons	person	NOUN
ftr-329	716	33	.	.	PUNCT
ftr-329	717	1	the	the	DET
ftr-329	717	2	first	first	ADJ
ftr-329	717	3	and	and	CCONJ
ftr-329	717	4	third	third	ADJ
ftr-329	717	5	of	of	ADP
ftr-329	717	6	these	these	DET
ftr-329	717	7	items	item	NOUN
ftr-329	717	8	plausibly	plausibly	ADV
ftr-329	717	9	contribute	contribute	VERB
ftr-329	717	10	materially	materially	ADV
ftr-329	717	11	to	to	ADP
ftr-329	717	12	productivity	productivity	NOUN
ftr-329	717	13	,	,	PUNCT
ftr-329	717	14	while	while	SCONJ
ftr-329	717	15	the	the	DET
ftr-329	717	16	second	second	NOUN
ftr-329	717	17	is	be	AUX
ftr-329	717	18	generally	generally	ADV
ftr-329	717	19	inconsequential	inconsequential	ADJ
ftr-329	717	20	in	in	ADP
ftr-329	717	21	amount	amount	NOUN
ftr-329	717	22	.	.	PUNCT
ftr-329	718	1	see	see	VERB
ftr-329	718	2	,	,	PUNCT
ftr-329	718	3	e.g.	e.g.	ADV
ftr-329	718	4	,	,	PUNCT
ftr-329	718	5	office	office	NOUN
ftr-329	718	6	of	of	ADP
ftr-329	718	7	mgmt	mgmt	PROPN
ftr-329	718	8	.	.	PROPN
ftr-329	718	9	&	&	CCONJ
ftr-329	718	10	budget	budget	PROPN
ftr-329	718	11	,	,	PUNCT
ftr-329	718	12	exec	exec	NOUN
ftr-329	718	13	.	.	PROPN
ftr-329	718	14	,	,	PUNCT
ftr-329	718	15	office	office	NOUN
ftr-329	718	16	of	of	ADP
ftr-329	718	17	the	the	DET
ftr-329	718	18	president	president	NOUN
ftr-329	718	19	,	,	PUNCT
ftr-329	718	20	budget	budget	NOUN
ftr-329	718	21	of	of	ADP
ftr-329	718	22	the	the	DET
ftr-329	718	23	united	united	PROPN
ftr-329	718	24	states	states	PROPN
ftr-329	718	25	government	government	NOUN
ftr-329	718	26	,	,	PUNCT
ftr-329	718	27	fiscal	fiscal	ADJ
ftr-329	718	28	year	year	NOUN
ftr-329	718	29	2010	2010	NUM
ftr-329	718	30	(	(	PUNCT
ftr-329	718	31	proposing	propose	VERB
ftr-329	718	32	$	$	SYM
ftr-329	718	33	12	12	NUM
ftr-329	718	34	billion	billion	NUM
ftr-329	718	35	,	,	PUNCT
ftr-329	718	36	or	or	CCONJ
ftr-329	718	37	approximately	approximately	ADV
ftr-329	718	38	0.8	0.8	NUM
ftr-329	718	39	percent	percent	NOUN
ftr-329	718	40	of	of	ADP
ftr-329	718	41	the	the	DET
ftr-329	718	42	federal	federal	ADJ
ftr-329	718	43	budget	budget	NOUN
ftr-329	718	44	,	,	PUNCT
ftr-329	718	45	for	for	ADP
ftr-329	718	46	the	the	DET
ftr-329	718	47	department	department	NOUN
ftr-329	718	48	of	of	ADP
ftr-329	718	49	the	the	DET
ftr-329	718	50	interior	interior	NOUN
ftr-329	718	51	)	)	PUNCT
ftr-329	718	52	.	.	PUNCT
ftr-329	719	1	121	121	NUM
ftr-329	719	2	.	.	PUNCT
ftr-329	719	3	international	international	ADJ
ftr-329	719	4	monetary	monetary	ADJ
ftr-329	719	5	fund	fund	PROPN
ftr-329	719	6	,	,	PUNCT
ftr-329	719	7	globalization	globalization	NOUN
ftr-329	719	8	:	:	PUNCT
ftr-329	719	9	a	a	DET
ftr-329	719	10	brief	brief	ADJ
ftr-329	719	11	overview	overview	NOUN
ftr-329	719	12	,	,	PUNCT
ftr-329	719	13	http://www.imf.org/external/np/exr/ib/2008/053008.htm	http://www.imf.org/external/np/exr/ib/2008/053008.htm	PROPN
ftr-329	719	14	.	.	NOUN
ftr-329	719	15	100	100	NUM
ftr-329	719	16	florida	florida	PROPN
ftr-329	719	17	tax	tax	NOUN
ftr-329	719	18	review	review	NOUN
ftr-329	719	19	[	[	X
ftr-329	719	20	vol	vol	NOUN
ftr-329	719	21	.	.	PUNCT
ftr-329	719	22	12:2	12:2	NUM
ftr-329	719	23	1980	1980	NUM
ftr-329	719	24	,	,	PUNCT
ftr-329	719	25	a	a	DET
ftr-329	719	26	regression	regression	NOUN
ftr-329	719	27	for	for	ADP
ftr-329	719	28	then	then	ADV
ftr-329	719	29	-	-	PUNCT
ftr-329	719	30	member	member	NOUN
ftr-329	719	31	oecd	oecd	PROPN
ftr-329	719	32	countries	country	NOUN
ftr-329	719	33	against	against	ADP
ftr-329	719	34	the	the	DET
ftr-329	719	35	exponent	exponent	NOUN
ftr-329	719	36	of	of	ADP
ftr-329	719	37	gdp	gdp	NOUN
ftr-329	719	38	per	per	ADP
ftr-329	719	39	capita	capita	NOUN
ftr-329	719	40	(	(	PUNCT
ftr-329	719	41	expressed	express	VERB
ftr-329	719	42	as	as	ADP
ftr-329	719	43	a	a	DET
ftr-329	719	44	fraction	fraction	NOUN
ftr-329	719	45	of	of	ADP
ftr-329	719	46	u.s	u.s	PROPN
ftr-329	719	47	.	.	PROPN
ftr-329	719	48	gdp	gdp	NOUN
ftr-329	719	49	per	per	ADP
ftr-329	719	50	capita	capita	NOUN
ftr-329	719	51	)	)	PUNCT
ftr-329	719	52	was	be	AUX
ftr-329	719	53	run	run	VERB
ftr-329	719	54	for	for	ADP
ftr-329	719	55	1980.122	1980.122	NUM
ftr-329	719	56	the	the	DET
ftr-329	719	57	parameters	parameter	NOUN
ftr-329	719	58	derived	derive	VERB
ftr-329	719	59	for	for	ADP
ftr-329	719	60	the	the	DET
ftr-329	719	61	regression	regression	NOUN
ftr-329	719	62	are	be	AUX
ftr-329	719	63	:	:	PUNCT
ftr-329	719	64	c1	c1	PROPN
ftr-329	719	65	=	=	PROPN
ftr-329	719	66	1.3228	1.3228	NUM
ftr-329	719	67	,	,	PUNCT
ftr-329	719	68	and	and	CCONJ
ftr-329	719	69	c2	c2	PROPN
ftr-329	719	70	=	=	PROPN
ftr-329	719	71	2.4750	2.4750	NUM
ftr-329	719	72	.	.	PUNCT
ftr-329	720	1	the	the	DET
ftr-329	720	2	two	two	NUM
ftr-329	720	3	independent	independent	ADJ
ftr-329	720	4	variables	variable	NOUN
ftr-329	720	5	appear	appear	VERB
ftr-329	720	6	to	to	PART
ftr-329	720	7	account	account	VERB
ftr-329	720	8	for	for	ADP
ftr-329	720	9	approximately	approximately	ADV
ftr-329	720	10	79	79	NUM
ftr-329	720	11	percent	percent	NOUN
ftr-329	720	12	of	of	ADP
ftr-329	720	13	the	the	DET
ftr-329	720	14	variation	variation	NOUN
ftr-329	720	15	in	in	ADP
ftr-329	720	16	gdp	gdp	PROPN
ftr-329	720	17	/	/	SYM
ftr-329	720	18	capita	capita	PROPN
ftr-329	720	19	,	,	PUNCT
ftr-329	720	20	although	although	SCONJ
ftr-329	720	21	tax	tax	NOUN
ftr-329	720	22	revenue	revenue	NOUN
ftr-329	720	23	per	per	ADP
ftr-329	720	24	capita	capita	X
ftr-329	720	25	alone	alone	ADV
ftr-329	720	26	accounts	account	VERB
ftr-329	720	27	for	for	ADP
ftr-329	720	28	nearly	nearly	ADV
ftr-329	720	29	65	65	NUM
ftr-329	720	30	percent	percent	NOUN
ftr-329	720	31	of	of	ADP
ftr-329	720	32	total	total	ADJ
ftr-329	720	33	variation.123	variation.123	NOUN
ftr-329	720	34	substituting	substitute	VERB
ftr-329	720	35	these	these	DET
ftr-329	720	36	values	value	NOUN
ftr-329	720	37	into	into	ADP
ftr-329	720	38	equation	equation	NOUN
ftr-329	720	39	(	(	PUNCT
ftr-329	720	40	1	1	X
ftr-329	720	41	)	)	PUNCT
ftr-329	720	42	yields	yield	NOUN
ftr-329	720	43	:	:	PUNCT
ftr-329	721	1	gdp	gdp	NOUN
ftr-329	721	2	/	/	SYM
ftr-329	721	3	capi	capi	NOUN
ftr-329	721	4	=	=	SYM
ftr-329	721	5	logn(ti	logn(ti	NOUN
ftr-329	721	6	+	+	CCONJ
ftr-329	721	7	1.2899)*logn(pi	1.2899)*logn(pi	NUM
ftr-329	721	8	+	+	SYM
ftr-329	721	9	2.9285	2.9285	NUM
ftr-329	721	10	)	)	PUNCT
ftr-329	721	11	,	,	PUNCT
ftr-329	721	12	(	(	PUNCT
ftr-329	721	13	1	1	NUM
ftr-329	721	14	’	'	PUNCT
ftr-329	721	15	)	)	PUNCT
ftr-329	721	16	where	where	SCONJ
ftr-329	721	17	gdp	gdp	NOUN
ftr-329	721	18	/	/	SYM
ftr-329	721	19	cap	cap	NOUN
ftr-329	721	20	is	be	AUX
ftr-329	721	21	expressed	express	VERB
ftr-329	721	22	in	in	ADP
ftr-329	721	23	terms	term	NOUN
ftr-329	721	24	of	of	ADP
ftr-329	721	25	the	the	DET
ftr-329	721	26	fraction	fraction	NOUN
ftr-329	721	27	of	of	ADP
ftr-329	721	28	u.s	u.s	PROPN
ftr-329	721	29	.	.	PROPN
ftr-329	721	30	gdp	gdp	NOUN
ftr-329	721	31	per	per	ADP
ftr-329	721	32	capita	capita	NOUN
ftr-329	721	33	,	,	PUNCT
ftr-329	721	34	ti	ti	PROPN
ftr-329	721	35	is	be	AUX
ftr-329	721	36	expressed	express	VERB
ftr-329	721	37	as	as	ADP
ftr-329	721	38	the	the	DET
ftr-329	721	39	fraction	fraction	NOUN
ftr-329	721	40	of	of	ADP
ftr-329	721	41	total	total	ADJ
ftr-329	721	42	u.s	u.s	PROPN
ftr-329	721	43	.	.	PROPN
ftr-329	721	44	tax	tax	NOUN
ftr-329	721	45	revenue	revenue	NOUN
ftr-329	721	46	,	,	PUNCT
ftr-329	721	47	and	and	CCONJ
ftr-329	721	48	pi	pi	NOUN
ftr-329	721	49	is	be	AUX
ftr-329	721	50	expressed	express	VERB
ftr-329	721	51	as	as	ADP
ftr-329	721	52	a	a	DET
ftr-329	721	53	fraction	fraction	NOUN
ftr-329	721	54	of	of	ADP
ftr-329	721	55	u.s	u.s	PROPN
ftr-329	721	56	.	.	PROPN
ftr-329	721	57	population	population	NOUN
ftr-329	721	58	,	,	PUNCT
ftr-329	721	59	all	all	PRON
ftr-329	721	60	in	in	ADP
ftr-329	721	61	1980	1980	NUM
ftr-329	721	62	.	.	PUNCT
ftr-329	722	1	total	total	ADJ
ftr-329	722	2	tax	tax	NOUN
ftr-329	722	3	revenue	revenue	NOUN
ftr-329	722	4	includes	include	VERB
ftr-329	722	5	both	both	PRON
ftr-329	722	6	income	income	NOUN
ftr-329	722	7	and	and	CCONJ
ftr-329	722	8	other	other	ADJ
ftr-329	722	9	taxes	taxis	NOUN
ftr-329	722	10	and	and	CCONJ
ftr-329	722	11	includes	include	VERB
ftr-329	722	12	sub	sub	ADJ
ftr-329	722	13	-	-	ADJ
ftr-329	722	14	national	national	ADJ
ftr-329	722	15	tax	tax	NOUN
ftr-329	722	16	revenue	revenue	NOUN
ftr-329	722	17	.	.	PUNCT
ftr-329	723	1	table	table	NOUN
ftr-329	723	2	1	1	NUM
ftr-329	723	3	lists	list	NOUN
ftr-329	723	4	predicted	predict	VERB
ftr-329	723	5	productivity	productivity	NOUN
ftr-329	723	6	levels	level	NOUN
ftr-329	723	7	under	under	ADP
ftr-329	723	8	equation	equation	NOUN
ftr-329	723	9	(	(	PUNCT
ftr-329	723	10	1	1	NUM
ftr-329	723	11	’	'	PUNCT
ftr-329	723	12	)	)	PUNCT
ftr-329	723	13	associated	associate	VERB
ftr-329	723	14	with	with	ADP
ftr-329	723	15	different	different	ADJ
ftr-329	723	16	levels	level	NOUN
ftr-329	723	17	of	of	ADP
ftr-329	723	18	tax	tax	NOUN
ftr-329	723	19	revenue	revenue	NOUN
ftr-329	723	20	for	for	ADP
ftr-329	723	21	selected	select	VERB
ftr-329	723	22	populations	population	NOUN
ftr-329	723	23	and	and	CCONJ
ftr-329	723	24	tax	tax	NOUN
ftr-329	723	25	revenue	revenue	NOUN
ftr-329	723	26	values	value	NOUN
ftr-329	723	27	.	.	PUNCT
ftr-329	724	1	122	122	NUM
ftr-329	724	2	.	.	PUNCT
ftr-329	725	1	the	the	DET
ftr-329	725	2	data	datum	NOUN
ftr-329	725	3	set	set	VERB
ftr-329	725	4	consisted	consist	VERB
ftr-329	725	5	of	of	ADP
ftr-329	725	6	all	all	DET
ftr-329	725	7	oecd	oecd	PROPN
ftr-329	725	8	member	member	NOUN
ftr-329	725	9	countries	country	NOUN
ftr-329	725	10	in	in	ADP
ftr-329	725	11	1980	1980	NUM
ftr-329	725	12	except	except	SCONJ
ftr-329	725	13	iceland	iceland	PROPN
ftr-329	725	14	,	,	PUNCT
ftr-329	725	15	luxembourg	luxembourg	PROPN
ftr-329	725	16	,	,	PUNCT
ftr-329	725	17	and	and	CCONJ
ftr-329	725	18	sweden	sweden	PROPN
ftr-329	725	19	.	.	PUNCT
ftr-329	726	1	iceland	iceland	PROPN
ftr-329	726	2	and	and	CCONJ
ftr-329	726	3	luxembourg	luxembourg	PROPN
ftr-329	726	4	were	be	AUX
ftr-329	726	5	excluded	exclude	VERB
ftr-329	726	6	because	because	SCONJ
ftr-329	726	7	they	they	PRON
ftr-329	726	8	were	be	AUX
ftr-329	726	9	judged	judge	VERB
ftr-329	726	10	too	too	ADV
ftr-329	726	11	small	small	ADJ
ftr-329	726	12	in	in	ADP
ftr-329	726	13	population	population	NOUN
ftr-329	726	14	to	to	PART
ftr-329	726	15	be	be	AUX
ftr-329	726	16	representative	representative	ADJ
ftr-329	726	17	,	,	PUNCT
ftr-329	726	18	while	while	SCONJ
ftr-329	726	19	switzerland	switzerland	PROPN
ftr-329	726	20	was	be	AUX
ftr-329	726	21	excluded	exclude	VERB
ftr-329	726	22	because	because	SCONJ
ftr-329	726	23	it	it	PRON
ftr-329	726	24	was	be	AUX
ftr-329	726	25	judged	judge	VERB
ftr-329	726	26	to	to	PART
ftr-329	726	27	be	be	AUX
ftr-329	726	28	a	a	DET
ftr-329	726	29	tax	tax	NOUN
ftr-329	726	30	haven	haven	NOUN
ftr-329	726	31	and	and	CCONJ
ftr-329	726	32	,	,	PUNCT
ftr-329	726	33	therefore	therefore	ADV
ftr-329	726	34	,	,	PUNCT
ftr-329	726	35	unlikely	unlikely	ADJ
ftr-329	726	36	to	to	PART
ftr-329	726	37	exhibit	exhibit	VERB
ftr-329	726	38	the	the	DET
ftr-329	726	39	properties	property	NOUN
ftr-329	726	40	of	of	ADP
ftr-329	726	41	a	a	DET
ftr-329	726	42	relatively	relatively	ADV
ftr-329	726	43	closed	closed	ADJ
ftr-329	726	44	economy	economy	NOUN
ftr-329	726	45	funding	fund	VERB
ftr-329	726	46	its	its	PRON
ftr-329	726	47	infrastructure	infrastructure	NOUN
ftr-329	726	48	primarily	primarily	ADV
ftr-329	726	49	with	with	ADP
ftr-329	726	50	taxes	taxis	NOUN
ftr-329	726	51	from	from	ADP
ftr-329	726	52	domestic	domestic	ADJ
ftr-329	726	53	productive	productive	ADJ
ftr-329	726	54	activity	activity	NOUN
ftr-329	726	55	.	.	PUNCT
ftr-329	727	1	additional	additional	ADJ
ftr-329	727	2	attributes	attribute	NOUN
ftr-329	727	3	of	of	ADP
ftr-329	727	4	the	the	DET
ftr-329	727	5	data	datum	NOUN
ftr-329	727	6	set	set	VERB
ftr-329	727	7	and	and	CCONJ
ftr-329	727	8	results	result	NOUN
ftr-329	727	9	for	for	ADP
ftr-329	727	10	statistical	statistical	ADJ
ftr-329	727	11	significance	significance	NOUN
ftr-329	727	12	are	be	AUX
ftr-329	727	13	provided	provide	VERB
ftr-329	727	14	in	in	ADP
ftr-329	727	15	the	the	DET
ftr-329	727	16	appendix	appendix	NOUN
ftr-329	727	17	.	.	PUNCT
ftr-329	728	1	123	123	NUM
ftr-329	728	2	.	.	PUNCT
ftr-329	729	1	r2	r2	NOUN
ftr-329	729	2	for	for	ADP
ftr-329	729	3	equation	equation	NOUN
ftr-329	729	4	(	(	PUNCT
ftr-329	729	5	1	1	NUM
ftr-329	729	6	’	'	PUNCT
ftr-329	729	7	)	)	PUNCT
ftr-329	729	8	is	be	AUX
ftr-329	729	9	0.7979	0.7979	NUM
ftr-329	729	10	.	.	PUNCT
ftr-329	730	1	see	see	VERB
ftr-329	730	2	appendix	appendix	NOUN
ftr-329	730	3	.	.	PUNCT
ftr-329	731	1	2012	2012	NUM
ftr-329	731	2	]	]	PUNCT
ftr-329	731	3	tax	tax	NOUN
ftr-329	731	4	neutralities	neutrality	NOUN
ftr-329	731	5	and	and	CCONJ
ftr-329	731	6	tax	tax	NOUN
ftr-329	731	7	amenities	amenity	NOUN
ftr-329	731	8	101	101	NUM
ftr-329	731	9	table	table	NOUN
ftr-329	731	10	1	1	NUM
ftr-329	731	11	:	:	PUNCT
ftr-329	731	12	productivity	productivity	NOUN
ftr-329	731	13	at	at	ADP
ftr-329	731	14	selected	select	VERB
ftr-329	731	15	tax	tax	NOUN
ftr-329	731	16	revenues	revenue	NOUN
ftr-329	731	17	and	and	CCONJ
ftr-329	731	18	populations	population	NOUN
ftr-329	731	19	a.	a.	NOUN
ftr-329	731	20	population	population	NOUN
ftr-329	731	21	equal	equal	ADJ
ftr-329	731	22	to	to	ADP
ftr-329	731	23	u.s	u.s	PROPN
ftr-329	731	24	.	.	PROPN
ftr-329	731	25	population	population	NOUN
ftr-329	731	26	(	(	PUNCT
ftr-329	731	27	1980	1980	NUM
ftr-329	731	28	)	)	PUNCT
ftr-329	731	29	tax	tax	NOUN
ftr-329	731	30	revenue	revenue	NOUN
ftr-329	731	31	per	per	ADP
ftr-329	731	32	capita	capita	NOUN
ftr-329	731	33	as	as	ADP
ftr-329	731	34	percent	percent	NOUN
ftr-329	731	35	u.s	u.s	PROPN
ftr-329	731	36	.	.	PROPN
ftr-329	731	37	tax	tax	NOUN
ftr-329	731	38	revenue	revenue	NOUN
ftr-329	731	39	per	per	ADP
ftr-329	731	40	capita	capita	NOUN
ftr-329	731	41	predicted	predict	VERB
ftr-329	731	42	gdp	gdp	NOUN
ftr-329	731	43	per	per	ADP
ftr-329	731	44	capita	capita	NOUN
ftr-329	731	45	as	as	ADP
ftr-329	731	46	percent	percent	NOUN
ftr-329	731	47	u.s	u.s	PROPN
ftr-329	731	48	.	.	PROPN
ftr-329	731	49	gdp	gdp	NOUN
ftr-329	731	50	per	per	ADP
ftr-329	731	51	capita	capita	NOUN
ftr-329	731	52	200	200	NUM
ftr-329	731	53	162.91	162.91	NUM
ftr-329	731	54	180	180	NUM
ftr-329	731	55	154.33	154.33	NUM
ftr-329	731	56	160	160	NUM
ftr-329	731	57	145.16	145.16	NUM
ftr-329	731	58	140	140	NUM
ftr-329	731	59	135.36	135.36	NUM
ftr-329	731	60	120	120	NUM
ftr-329	731	61	124.79	124.79	NUM
ftr-329	731	62	100	100	NUM
ftr-329	731	63	113.34	113.34	NUM
ftr-329	731	64	80	80	NUM
ftr-329	731	65	100.84	100.84	NUM
ftr-329	731	66	60	60	NUM
ftr-329	731	67	87.08	87.08	NUM
ftr-329	731	68	40	40	NUM
ftr-329	731	69	71.77	71.77	NUM
ftr-329	731	70	20	20	NUM
ftr-329	731	71	54.54	54.54	NUM
ftr-329	731	72	b.	b.	NOUN
ftr-329	731	73	population	population	NOUN
ftr-329	731	74	equal	equal	ADJ
ftr-329	731	75	to	to	ADP
ftr-329	731	76	one	one	NUM
ftr-329	731	77	-	-	PUNCT
ftr-329	731	78	half	half	NOUN
ftr-329	731	79	u.s	u.s	PROPN
ftr-329	731	80	.	.	PROPN
ftr-329	731	81	population	population	NOUN
ftr-329	731	82	(	(	PUNCT
ftr-329	731	83	1980	1980	NUM
ftr-329	731	84	)	)	PUNCT
ftr-329	731	85	tax	tax	NOUN
ftr-329	731	86	revenue	revenue	NOUN
ftr-329	731	87	per	per	ADP
ftr-329	731	88	capita	capita	NOUN
ftr-329	731	89	as	as	ADP
ftr-329	731	90	percent	percent	NOUN
ftr-329	731	91	u.s	u.s	PROPN
ftr-329	731	92	.	.	PROPN
ftr-329	731	93	tax	tax	NOUN
ftr-329	731	94	revenue	revenue	NOUN
ftr-329	731	95	per	per	ADP
ftr-329	731	96	capita	capita	NOUN
ftr-329	731	97	predicted	predict	VERB
ftr-329	731	98	gdp	gdp	NOUN
ftr-329	731	99	per	per	ADP
ftr-329	731	100	capita	capita	NOUN
ftr-329	731	101	as	as	ADP
ftr-329	731	102	percent	percent	NOUN
ftr-329	731	103	u.s	u.s	PROPN
ftr-329	731	104	.	.	PROPN
ftr-329	731	105	gdp	gdp	NOUN
ftr-329	731	106	per	per	ADP
ftr-329	731	107	capita	capita	X
ftr-329	731	108	1	1	NUM
ftr-329	731	109	.	.	PUNCT
ftr-329	731	110	200	200	NUM
ftr-329	731	111	139.19	139.19	NUM
ftr-329	731	112	2	2	NUM
ftr-329	731	113	.	.	NOUN
ftr-329	731	114	180	180	NUM
ftr-329	731	115	131.86	131.86	NUM
ftr-329	731	116	3	3	NUM
ftr-329	731	117	.	.	NOUN
ftr-329	731	118	160	160	NUM
ftr-329	731	119	124.04	124.04	NUM
ftr-329	731	120	4	4	NUM
ftr-329	731	121	.	.	PUNCT
ftr-329	731	122	140	140	NUM
ftr-329	731	123	115.65	115.65	NUM
ftr-329	731	124	5	5	NUM
ftr-329	731	125	.	.	PUNCT
ftr-329	731	126	120	120	NUM
ftr-329	731	127	106.62	106.62	NUM
ftr-329	731	128	6	6	NUM
ftr-329	731	129	.	.	NOUN
ftr-329	731	130	100	100	NUM
ftr-329	731	131	96.83	96.83	NUM
ftr-329	731	132	7	7	NUM
ftr-329	731	133	.	.	PUNCT
ftr-329	731	134	80	80	NUM
ftr-329	731	135	86.15	86.15	NUM
ftr-329	731	136	8	8	NUM
ftr-329	731	137	.	.	PUNCT
ftr-329	732	1	60	60	NUM
ftr-329	732	2	74.40	74.40	NUM
ftr-329	732	3	9	9	NUM
ftr-329	732	4	.	.	PUNCT
ftr-329	733	1	40	40	NUM
ftr-329	733	2	61.32	61.32	NUM
ftr-329	733	3	10	10	NUM
ftr-329	733	4	.	.	PUNCT
ftr-329	734	1	20	20	NUM
ftr-329	734	2	46.60	46.60	NUM
ftr-329	734	3	102	102	NUM
ftr-329	734	4	florida	florida	PROPN
ftr-329	734	5	tax	tax	NOUN
ftr-329	734	6	review	review	NOUN
ftr-329	734	7	[	[	X
ftr-329	734	8	vol	vol	NOUN
ftr-329	734	9	.	.	NOUN
ftr-329	734	10	12:2	12:2	NUM
ftr-329	734	11	c.	c.	NOUN
ftr-329	734	12	population	population	NOUN
ftr-329	734	13	equal	equal	ADJ
ftr-329	734	14	to	to	ADP
ftr-329	734	15	one	one	NUM
ftr-329	734	16	-	-	PUNCT
ftr-329	734	17	twentieth	twentieth	NOUN
ftr-329	734	18	u.s	u.s	PROPN
ftr-329	734	19	.	.	PROPN
ftr-329	734	20	population	population	NOUN
ftr-329	734	21	(	(	PUNCT
ftr-329	734	22	1980	1980	NUM
ftr-329	734	23	)	)	PUNCT
ftr-329	734	24	tax	tax	NOUN
ftr-329	734	25	revenue	revenue	NOUN
ftr-329	734	26	per	per	ADP
ftr-329	734	27	capita	capita	NOUN
ftr-329	734	28	as	as	ADP
ftr-329	734	29	percent	percent	NOUN
ftr-329	734	30	u.s	u.s	PROPN
ftr-329	734	31	.	.	PROPN
ftr-329	734	32	tax	tax	NOUN
ftr-329	734	33	revenue	revenue	NOUN
ftr-329	734	34	per	per	ADP
ftr-329	734	35	capita	capita	NOUN
ftr-329	734	36	predicted	predict	VERB
ftr-329	734	37	gdp	gdp	NOUN
ftr-329	734	38	per	per	ADP
ftr-329	734	39	capita	capita	NOUN
ftr-329	734	40	as	as	ADP
ftr-329	734	41	percent	percent	NOUN
ftr-329	734	42	u.s	u.s	PROPN
ftr-329	734	43	.	.	PROPN
ftr-329	734	44	gdp	gdp	NOUN
ftr-329	734	45	per	per	ADP
ftr-329	734	46	capita	capita	X
ftr-329	734	47	1	1	NUM
ftr-329	734	48	.	.	PUNCT
ftr-329	734	49	200	200	NUM
ftr-329	734	50	121.25	121.25	NUM
ftr-329	734	51	2	2	NUM
ftr-329	734	52	.	.	NOUN
ftr-329	734	53	180	180	NUM
ftr-329	734	54	114.87	114.87	NUM
ftr-329	734	55	3	3	NUM
ftr-329	734	56	.	.	NOUN
ftr-329	734	57	160	160	NUM
ftr-329	734	58	108.05	108.05	NUM
ftr-329	734	59	4	4	NUM
ftr-329	734	60	.	.	PUNCT
ftr-329	734	61	140	140	NUM
ftr-329	734	62	100.75	100.75	NUM
ftr-329	734	63	5	5	NUM
ftr-329	734	64	.	.	PUNCT
ftr-329	734	65	120	120	NUM
ftr-329	734	66	92.88	92.88	NUM
ftr-329	734	67	6	6	NUM
ftr-329	734	68	.	.	NOUN
ftr-329	734	69	100	100	NUM
ftr-329	734	70	84.36	84.36	NUM
ftr-329	734	71	7	7	NUM
ftr-329	734	72	.	.	PUNCT
ftr-329	734	73	80	80	NUM
ftr-329	734	74	75.05	75.05	NUM
ftr-329	734	75	8	8	NUM
ftr-329	734	76	.	.	PUNCT
ftr-329	735	1	60	60	NUM
ftr-329	735	2	64.81	64.81	NUM
ftr-329	735	3	9	9	NUM
ftr-329	735	4	.	.	PUNCT
ftr-329	735	5	40	40	NUM
ftr-329	735	6	53.42	53.42	NUM
ftr-329	735	7	10	10	NUM
ftr-329	735	8	.	.	PUNCT
ftr-329	736	1	20	20	NUM
ftr-329	736	2	40.60	40.60	NUM
ftr-329	736	3	2	2	NUM
ftr-329	736	4	.	.	PUNCT
ftr-329	736	5	observations	observation	NOUN
ftr-329	736	6	with	with	ADP
ftr-329	736	7	coefficient	coefficient	NOUN
ftr-329	736	8	of	of	ADP
ftr-329	736	9	determination	determination	NOUN
ftr-329	736	10	(	(	PUNCT
ftr-329	736	11	r2	r2	PROPN
ftr-329	736	12	)	)	PUNCT
ftr-329	736	13	of	of	ADP
ftr-329	736	14	0.798	0.798	NUM
ftr-329	736	15	,	,	PUNCT
ftr-329	736	16	the	the	DET
ftr-329	736	17	model	model	NOUN
ftr-329	736	18	may	may	AUX
ftr-329	736	19	be	be	AUX
ftr-329	736	20	taken	take	VERB
ftr-329	736	21	as	as	ADP
ftr-329	736	22	identifying	identify	VERB
ftr-329	736	23	a	a	DET
ftr-329	736	24	meaningful	meaningful	ADJ
ftr-329	736	25	correlation	correlation	NOUN
ftr-329	736	26	between	between	ADP
ftr-329	736	27	productivity	productivity	NOUN
ftr-329	736	28	on	on	ADP
ftr-329	736	29	one	one	NUM
ftr-329	736	30	hand	hand	NOUN
ftr-329	736	31	and	and	CCONJ
ftr-329	736	32	tax	tax	NOUN
ftr-329	736	33	amenities	amenity	NOUN
ftr-329	736	34	and	and	CCONJ
ftr-329	736	35	population	population	NOUN
ftr-329	736	36	on	on	ADP
ftr-329	736	37	the	the	DET
ftr-329	736	38	other	other	ADJ
ftr-329	736	39	.	.	PUNCT
ftr-329	737	1	as	as	ADP
ftr-329	737	2	with	with	ADP
ftr-329	737	3	any	any	DET
ftr-329	737	4	model	model	NOUN
ftr-329	737	5	,	,	PUNCT
ftr-329	737	6	the	the	DET
ftr-329	737	7	establishment	establishment	NOUN
ftr-329	737	8	of	of	ADP
ftr-329	737	9	a	a	DET
ftr-329	737	10	correlation	correlation	NOUN
ftr-329	737	11	does	do	AUX
ftr-329	737	12	not	not	PART
ftr-329	737	13	establish	establish	VERB
ftr-329	737	14	causation	causation	NOUN
ftr-329	737	15	:	:	PUNCT
ftr-329	737	16	the	the	DET
ftr-329	737	17	model	model	NOUN
ftr-329	737	18	does	do	AUX
ftr-329	737	19	prove	prove	VERB
ftr-329	737	20	that	that	SCONJ
ftr-329	737	21	higher	high	ADJ
ftr-329	737	22	tax	tax	NOUN
ftr-329	737	23	rates	rate	NOUN
ftr-329	737	24	or	or	CCONJ
ftr-329	737	25	larger	large	ADJ
ftr-329	737	26	populations	population	NOUN
ftr-329	737	27	cause	cause	VERB
ftr-329	737	28	greater	great	ADJ
ftr-329	737	29	productivity	productivity	NOUN
ftr-329	737	30	.	.	PUNCT
ftr-329	738	1	nonetheless	nonetheless	ADV
ftr-329	738	2	,	,	PUNCT
ftr-329	738	3	in	in	ADP
ftr-329	738	4	considering	consider	VERB
ftr-329	738	5	possible	possible	ADJ
ftr-329	738	6	alternative	alternative	ADJ
ftr-329	738	7	explanations	explanation	NOUN
ftr-329	738	8	for	for	ADP
ftr-329	738	9	the	the	DET
ftr-329	738	10	correlation	correlation	NOUN
ftr-329	738	11	,	,	PUNCT
ftr-329	738	12	it	it	PRON
ftr-329	738	13	would	would	AUX
ftr-329	738	14	appear	appear	VERB
ftr-329	738	15	that	that	DET
ftr-329	738	16	causation	causation	NOUN
ftr-329	738	17	more	more	ADV
ftr-329	738	18	likely	likely	ADJ
ftr-329	738	19	runs	run	VERB
ftr-329	738	20	in	in	ADP
ftr-329	738	21	this	this	DET
ftr-329	738	22	direction	direction	NOUN
ftr-329	738	23	than	than	ADP
ftr-329	738	24	either	either	CCONJ
ftr-329	738	25	in	in	ADP
ftr-329	738	26	the	the	DET
ftr-329	738	27	opposite	opposite	ADJ
ftr-329	738	28	direction	direction	NOUN
ftr-329	738	29	or	or	CCONJ
ftr-329	738	30	from	from	ADP
ftr-329	738	31	some	some	DET
ftr-329	738	32	third	third	ADJ
ftr-329	738	33	thing	thing	NOUN
ftr-329	738	34	to	to	ADP
ftr-329	738	35	both	both	PRON
ftr-329	738	36	productivity	productivity	NOUN
ftr-329	738	37	increases	increase	NOUN
ftr-329	738	38	on	on	ADP
ftr-329	738	39	one	one	NUM
ftr-329	738	40	hand	hand	NOUN
ftr-329	738	41	and	and	CCONJ
ftr-329	738	42	higher	high	ADJ
ftr-329	738	43	tax	tax	NOUN
ftr-329	738	44	rates	rate	NOUN
ftr-329	738	45	and	and	CCONJ
ftr-329	738	46	larger	large	ADJ
ftr-329	738	47	populations	population	NOUN
ftr-329	738	48	on	on	ADP
ftr-329	738	49	the	the	DET
ftr-329	738	50	other	other	ADJ
ftr-329	738	51	.	.	PUNCT
ftr-329	739	1	begin	begin	VERB
ftr-329	739	2	with	with	ADP
ftr-329	739	3	the	the	DET
ftr-329	739	4	alternative	alternative	ADJ
ftr-329	739	5	thesis	thesis	NOUN
ftr-329	739	6	that	that	SCONJ
ftr-329	739	7	high	high	ADJ
ftr-329	739	8	productivity	productivity	NOUN
ftr-329	739	9	causes	cause	VERB
ftr-329	739	10	higher	high	ADJ
ftr-329	739	11	tax	tax	NOUN
ftr-329	739	12	rates	rate	NOUN
ftr-329	739	13	.	.	PUNCT
ftr-329	740	1	the	the	DET
ftr-329	740	2	story	story	NOUN
ftr-329	740	3	could	could	AUX
ftr-329	740	4	be	be	AUX
ftr-329	740	5	based	base	VERB
ftr-329	740	6	on	on	ADP
ftr-329	740	7	the	the	DET
ftr-329	740	8	idea	idea	NOUN
ftr-329	740	9	that	that	SCONJ
ftr-329	740	10	highly	highly	ADV
ftr-329	740	11	productive	productive	ADJ
ftr-329	740	12	countries	country	NOUN
ftr-329	740	13	have	have	AUX
ftr-329	740	14	a	a	DET
ftr-329	740	15	greater	great	ADJ
ftr-329	740	16	taste	taste	NOUN
ftr-329	740	17	for	for	ADP
ftr-329	740	18	tax	tax	NOUN
ftr-329	740	19	-	-	PUNCT
ftr-329	740	20	financed	finance	VERB
ftr-329	740	21	goods	good	NOUN
ftr-329	740	22	than	than	SCONJ
ftr-329	740	23	do	do	VERB
ftr-329	740	24	less	less	ADV
ftr-329	740	25	-	-	PUNCT
ftr-329	740	26	productive	productive	ADJ
ftr-329	740	27	countries	country	NOUN
ftr-329	740	28	.	.	PUNCT
ftr-329	741	1	that	that	DET
ftr-329	741	2	account	account	NOUN
ftr-329	741	3	may	may	AUX
ftr-329	741	4	partly	partly	ADV
ftr-329	741	5	explain	explain	VERB
ftr-329	741	6	a	a	DET
ftr-329	741	7	portion	portion	NOUN
ftr-329	741	8	of	of	ADP
ftr-329	741	9	higher	high	ADJ
ftr-329	741	10	tax	tax	NOUN
ftr-329	741	11	rates	rate	NOUN
ftr-329	741	12	in	in	ADP
ftr-329	741	13	some	some	DET
ftr-329	741	14	countries	country	NOUN
ftr-329	741	15	—	—	PUNCT
ftr-329	741	16	scandinavia	scandinavia	PROPN
ftr-329	741	17	may	may	AUX
ftr-329	741	18	be	be	AUX
ftr-329	741	19	a	a	DET
ftr-329	741	20	good	good	ADJ
ftr-329	741	21	example	example	NOUN
ftr-329	741	22	—	—	PUNCT
ftr-329	741	23	but	but	CCONJ
ftr-329	741	24	it	it	PRON
ftr-329	741	25	largely	largely	ADV
ftr-329	741	26	disregards	disregard	VERB
ftr-329	741	27	the	the	DET
ftr-329	741	28	fact	fact	NOUN
ftr-329	741	29	that	that	SCONJ
ftr-329	741	30	most	most	ADJ
ftr-329	741	31	economic	economic	ADJ
ftr-329	741	32	activity	activity	NOUN
ftr-329	741	33	plainly	plainly	ADV
ftr-329	741	34	requires	require	VERB
ftr-329	741	35	goods	good	NOUN
ftr-329	741	36	that	that	PRON
ftr-329	741	37	are	be	AUX
ftr-329	741	38	paid	pay	VERB
ftr-329	741	39	for	for	ADP
ftr-329	741	40	with	with	ADP
ftr-329	741	41	taxes.124	taxes.124	NOUN
ftr-329	741	42	moreover	moreover	ADV
ftr-329	741	43	,	,	PUNCT
ftr-329	741	44	the	the	DET
ftr-329	741	45	idea	idea	NOUN
ftr-329	741	46	that	that	SCONJ
ftr-329	741	47	populations	population	NOUN
ftr-329	741	48	in	in	ADP
ftr-329	741	49	wealthier	wealthy	ADJ
ftr-329	741	50	countries	country	NOUN
ftr-329	741	51	generally	generally	ADV
ftr-329	741	52	clamor	clamor	VERB
ftr-329	741	53	for	for	ADP
ftr-329	741	54	higher	high	ADJ
ftr-329	741	55	taxes	taxis	NOUN
ftr-329	741	56	to	to	PART
ftr-329	741	57	fund	fund	VERB
ftr-329	741	58	various	various	ADJ
ftr-329	741	59	programs	program	NOUN
ftr-329	741	60	seems	seem	VERB
ftr-329	741	61	counter	counter	ADJ
ftr-329	741	62	-	-	ADJ
ftr-329	741	63	intuitive	intuitive	ADJ
ftr-329	741	64	.	.	PUNCT
ftr-329	742	1	as	as	ADP
ftr-329	742	2	for	for	ADP
ftr-329	742	3	the	the	DET
ftr-329	742	4	idea	idea	NOUN
ftr-329	742	5	that	that	SCONJ
ftr-329	742	6	it	it	PRON
ftr-329	742	7	is	be	AUX
ftr-329	742	8	some	some	DET
ftr-329	742	9	third	third	ADJ
ftr-329	742	10	thing	thing	NOUN
ftr-329	742	11	that	that	PRON
ftr-329	742	12	causes	cause	VERB
ftr-329	742	13	both	both	PRON
ftr-329	742	14	productivity	productivity	NOUN
ftr-329	742	15	and	and	CCONJ
ftr-329	742	16	higher	high	ADJ
ftr-329	742	17	taxes	taxis	NOUN
ftr-329	742	18	,	,	PUNCT
ftr-329	742	19	one	one	PRON
ftr-329	742	20	can	can	AUX
ftr-329	742	21	only	only	ADV
ftr-329	742	22	say	say	VERB
ftr-329	742	23	that	that	SCONJ
ftr-329	742	24	it	it	PRON
ftr-329	742	25	is	be	AUX
ftr-329	742	26	always	always	ADV
ftr-329	742	27	possible	possible	ADJ
ftr-329	742	28	that	that	SCONJ
ftr-329	742	29	an	an	DET
ftr-329	742	30	as	as	ADV
ftr-329	742	31	-	-	PUNCT
ftr-329	742	32	yet	yet	ADV
ftr-329	742	33	unidentified	unidentified	ADJ
ftr-329	742	34	factor	factor	NOUN
ftr-329	742	35	explains	explain	VERB
ftr-329	742	36	a	a	DET
ftr-329	742	37	correlation	correlation	NOUN
ftr-329	742	38	;	;	PUNCT
ftr-329	742	39	however	however	ADV
ftr-329	742	40	,	,	PUNCT
ftr-329	742	41	no	no	DET
ftr-329	742	42	such	such	ADJ
ftr-329	742	43	third	third	ADJ
ftr-329	742	44	thing	thing	NOUN
ftr-329	742	45	readily	readily	ADV
ftr-329	742	46	comes	come	VERB
ftr-329	742	47	to	to	ADP
ftr-329	742	48	mind	mind	NOUN
ftr-329	742	49	.	.	PUNCT
ftr-329	743	1	rather	rather	ADV
ftr-329	743	2	the	the	DET
ftr-329	743	3	fact	fact	NOUN
ftr-329	743	4	that	that	SCONJ
ftr-329	743	5	so	so	ADV
ftr-329	743	6	many	many	ADJ
ftr-329	743	7	tax	tax	NOUN
ftr-329	743	8	expenditures	expenditure	NOUN
ftr-329	743	9	124	124	NUM
ftr-329	743	10	.	.	PUNCT
ftr-329	744	1	see	see	VERB
ftr-329	744	2	,	,	PUNCT
ftr-329	744	3	e.g.	e.g.	ADV
ftr-329	744	4	,	,	PUNCT
ftr-329	744	5	david	david	PROPN
ftr-329	744	6	hasen	hasen	PROPN
ftr-329	744	7	,	,	PUNCT
ftr-329	744	8	liberalism	liberalism	NOUN
ftr-329	744	9	and	and	CCONJ
ftr-329	744	10	ability	ability	NOUN
ftr-329	744	11	taxation	taxation	NOUN
ftr-329	744	12	,	,	PUNCT
ftr-329	744	13	85	85	NUM
ftr-329	744	14	tex	tex	PROPN
ftr-329	744	15	.	.	PROPN
ftr-329	744	16	l.	l.	PROPN
ftr-329	744	17	rev	rev	PROPN
ftr-329	744	18	.	.	PROPN
ftr-329	744	19	1057	1057	NUM
ftr-329	744	20	,	,	PUNCT
ftr-329	744	21	1109	1109	NUM
ftr-329	744	22	n.203	n.203	NUM
ftr-329	744	23	(	(	PUNCT
ftr-329	744	24	2007	2007	NUM
ftr-329	744	25	)	)	PUNCT
ftr-329	744	26	(	(	PUNCT
ftr-329	744	27	citing	cite	VERB
ftr-329	744	28	literature	literature	NOUN
ftr-329	744	29	)	)	PUNCT
ftr-329	744	30	.	.	PUNCT
ftr-329	745	1	2012	2012	NUM
ftr-329	745	2	]	]	PUNCT
ftr-329	745	3	tax	tax	NOUN
ftr-329	745	4	neutralities	neutrality	NOUN
ftr-329	745	5	and	and	CCONJ
ftr-329	745	6	tax	tax	NOUN
ftr-329	745	7	amenities	amenity	NOUN
ftr-329	745	8	103	103	NUM
ftr-329	745	9	are	be	AUX
ftr-329	745	10	devoted	devote	VERB
ftr-329	745	11	to	to	ADP
ftr-329	745	12	goods	good	NOUN
ftr-329	745	13	that	that	PRON
ftr-329	745	14	enhance	enhance	VERB
ftr-329	745	15	productivity	productivity	NOUN
ftr-329	745	16	suggests	suggest	VERB
ftr-329	745	17	the	the	DET
ftr-329	745	18	causation	causation	NOUN
ftr-329	745	19	runs	run	VERB
ftr-329	745	20	mostly	mostly	ADV
ftr-329	745	21	from	from	ADP
ftr-329	745	22	tax	tax	NOUN
ftr-329	745	23	rates	rate	NOUN
ftr-329	745	24	to	to	ADP
ftr-329	745	25	productivity	productivity	NOUN
ftr-329	745	26	.	.	PUNCT
ftr-329	746	1	similarly	similarly	ADV
ftr-329	746	2	,	,	PUNCT
ftr-329	746	3	it	it	PRON
ftr-329	746	4	would	would	AUX
ftr-329	746	5	seem	seem	VERB
ftr-329	746	6	that	that	SCONJ
ftr-329	746	7	in	in	ADP
ftr-329	746	8	the	the	DET
ftr-329	746	9	end	end	NOUN
ftr-329	746	10	higher	high	ADJ
ftr-329	746	11	populations	population	NOUN
ftr-329	746	12	are	be	AUX
ftr-329	746	13	more	more	ADV
ftr-329	746	14	responsible	responsible	ADJ
ftr-329	746	15	for	for	ADP
ftr-329	746	16	higher	high	ADJ
ftr-329	746	17	productivity	productivity	NOUN
ftr-329	746	18	than	than	ADP
ftr-329	746	19	the	the	DET
ftr-329	746	20	other	other	ADJ
ftr-329	746	21	way	way	NOUN
ftr-329	746	22	around	around	ADV
ftr-329	746	23	.	.	PUNCT
ftr-329	747	1	while	while	SCONJ
ftr-329	747	2	greater	great	ADJ
ftr-329	747	3	productivity	productivity	NOUN
ftr-329	747	4	may	may	AUX
ftr-329	747	5	result	result	VERB
ftr-329	747	6	in	in	ADP
ftr-329	747	7	higher	high	ADJ
ftr-329	747	8	populations	population	NOUN
ftr-329	747	9	,	,	PUNCT
ftr-329	747	10	it	it	PRON
ftr-329	747	11	seems	seem	VERB
ftr-329	747	12	likely	likely	ADJ
ftr-329	747	13	that	that	SCONJ
ftr-329	747	14	the	the	DET
ftr-329	747	15	resulting	result	VERB
ftr-329	747	16	higher	high	ADJ
ftr-329	747	17	population	population	NOUN
ftr-329	747	18	in	in	ADP
ftr-329	747	19	turn	turn	NOUN
ftr-329	747	20	increases	increase	VERB
ftr-329	747	21	productivity	productivity	NOUN
ftr-329	747	22	.	.	PUNCT
ftr-329	748	1	smaller	small	ADJ
ftr-329	748	2	countries	country	NOUN
ftr-329	748	3	have	have	VERB
ftr-329	748	4	fewer	few	ADJ
ftr-329	748	5	opportunities	opportunity	NOUN
ftr-329	748	6	than	than	ADP
ftr-329	748	7	larger	large	ADJ
ftr-329	748	8	ones	one	NOUN
ftr-329	748	9	to	to	PART
ftr-329	748	10	exploit	exploit	VERB
ftr-329	748	11	comparative	comparative	ADJ
ftr-329	748	12	advantage	advantage	NOUN
ftr-329	748	13	,	,	PUNCT
ftr-329	748	14	and	and	CCONJ
ftr-329	748	15	the	the	DET
ftr-329	748	16	greater	great	ADJ
ftr-329	748	17	opportunities	opportunity	NOUN
ftr-329	748	18	that	that	PRON
ftr-329	748	19	larger	large	ADJ
ftr-329	748	20	populations	population	NOUN
ftr-329	748	21	have	have	VERB
ftr-329	748	22	to	to	PART
ftr-329	748	23	diversify	diversify	VERB
ftr-329	748	24	factors	factor	NOUN
ftr-329	748	25	of	of	ADP
ftr-329	748	26	production	production	NOUN
ftr-329	748	27	would	would	AUX
ftr-329	748	28	suggest	suggest	VERB
ftr-329	748	29	that	that	SCONJ
ftr-329	748	30	larger	large	ADJ
ftr-329	748	31	countries	country	NOUN
ftr-329	748	32	are	be	AUX
ftr-329	748	33	more	more	ADV
ftr-329	748	34	productive	productive	ADJ
ftr-329	748	35	than	than	ADP
ftr-329	748	36	smaller	small	ADJ
ftr-329	748	37	ones	one	NOUN
ftr-329	748	38	.	.	PUNCT
ftr-329	749	1	the	the	DET
ftr-329	749	2	limits	limit	NOUN
ftr-329	749	3	of	of	ADP
ftr-329	749	4	the	the	DET
ftr-329	749	5	model	model	NOUN
ftr-329	749	6	also	also	ADV
ftr-329	749	7	should	should	AUX
ftr-329	749	8	be	be	AUX
ftr-329	749	9	noted	note	VERB
ftr-329	749	10	.	.	PUNCT
ftr-329	750	1	the	the	DET
ftr-329	750	2	model	model	NOUN
ftr-329	750	3	does	do	AUX
ftr-329	750	4	not	not	PART
ftr-329	750	5	purport	purport	VERB
ftr-329	750	6	to	to	PART
ftr-329	750	7	explain	explain	VERB
ftr-329	750	8	the	the	DET
ftr-329	750	9	relationship	relationship	NOUN
ftr-329	750	10	between	between	ADP
ftr-329	750	11	rates	rate	NOUN
ftr-329	750	12	or	or	CCONJ
ftr-329	750	13	population	population	NOUN
ftr-329	750	14	and	and	CCONJ
ftr-329	750	15	productivity	productivity	NOUN
ftr-329	750	16	at	at	ADP
ftr-329	750	17	values	value	NOUN
ftr-329	750	18	far	far	ADV
ftr-329	750	19	outside	outside	ADV
ftr-329	750	20	of	of	ADP
ftr-329	750	21	observed	observed	ADJ
ftr-329	750	22	ranges	range	NOUN
ftr-329	750	23	.	.	PUNCT
ftr-329	751	1	average	average	ADJ
ftr-329	751	2	effective	effective	ADJ
ftr-329	751	3	tax	tax	NOUN
ftr-329	751	4	rates	rate	NOUN
ftr-329	751	5	near	near	ADP
ftr-329	751	6	or	or	CCONJ
ftr-329	751	7	in	in	ADP
ftr-329	751	8	excess	excess	NOUN
ftr-329	751	9	of	of	ADP
ftr-329	751	10	100	100	NUM
ftr-329	751	11	percent	percent	NOUN
ftr-329	751	12	obviously	obviously	ADV
ftr-329	751	13	would	would	AUX
ftr-329	751	14	not	not	PART
ftr-329	751	15	be	be	AUX
ftr-329	751	16	associated	associate	VERB
ftr-329	751	17	with	with	ADP
ftr-329	751	18	higher	high	ADJ
ftr-329	751	19	levels	level	NOUN
ftr-329	751	20	of	of	ADP
ftr-329	751	21	productivity	productivity	NOUN
ftr-329	751	22	than	than	SCONJ
ftr-329	751	23	are	be	AUX
ftr-329	751	24	much	much	ADV
ftr-329	751	25	lower	low	ADJ
ftr-329	751	26	rates	rate	NOUN
ftr-329	751	27	,	,	PUNCT
ftr-329	751	28	but	but	CCONJ
ftr-329	751	29	the	the	DET
ftr-329	751	30	model	model	NOUN
ftr-329	751	31	as	as	ADP
ftr-329	751	32	formulated	formulate	VERB
ftr-329	751	33	does	do	AUX
ftr-329	751	34	not	not	PART
ftr-329	751	35	expressly	expressly	ADV
ftr-329	751	36	take	take	VERB
ftr-329	751	37	this	this	DET
ftr-329	751	38	limitation	limitation	NOUN
ftr-329	751	39	into	into	ADP
ftr-329	751	40	account	account	NOUN
ftr-329	751	41	,	,	PUNCT
ftr-329	751	42	as	as	SCONJ
ftr-329	751	43	no	no	DET
ftr-329	751	44	country	country	NOUN
ftr-329	751	45	imposes	impose	VERB
ftr-329	751	46	an	an	DET
ftr-329	751	47	average	average	ADJ
ftr-329	751	48	effective	effective	ADJ
ftr-329	751	49	tax	tax	NOUN
ftr-329	751	50	rate	rate	NOUN
ftr-329	751	51	nearly	nearly	ADV
ftr-329	751	52	that	that	PRON
ftr-329	751	53	high	high	ADJ
ftr-329	751	54	.	.	PUNCT
ftr-329	752	1	no	no	DET
ftr-329	752	2	claim	claim	NOUN
ftr-329	752	3	of	of	ADP
ftr-329	752	4	explanatory	explanatory	ADJ
ftr-329	752	5	power	power	NOUN
ftr-329	752	6	for	for	ADP
ftr-329	752	7	rates	rate	NOUN
ftr-329	752	8	much	much	ADJ
ftr-329	752	9	outside	outside	ADP
ftr-329	752	10	the	the	DET
ftr-329	752	11	range	range	NOUN
ftr-329	752	12	of	of	ADP
ftr-329	752	13	observed	observed	ADJ
ftr-329	752	14	rates	rate	NOUN
ftr-329	752	15	(	(	PUNCT
ftr-329	752	16	on	on	ADP
ftr-329	752	17	either	either	DET
ftr-329	752	18	side	side	NOUN
ftr-329	752	19	)	)	PUNCT
ftr-329	752	20	is	be	AUX
ftr-329	752	21	made	make	VERB
ftr-329	752	22	.	.	PUNCT
ftr-329	753	1	the	the	DET
ftr-329	753	2	model	model	NOUN
ftr-329	753	3	also	also	ADV
ftr-329	753	4	does	do	AUX
ftr-329	753	5	not	not	PART
ftr-329	753	6	tease	tease	VERB
ftr-329	753	7	out	out	ADP
ftr-329	753	8	the	the	DET
ftr-329	753	9	effects	effect	NOUN
ftr-329	753	10	of	of	ADP
ftr-329	753	11	different	different	ADJ
ftr-329	753	12	kinds	kind	NOUN
ftr-329	753	13	of	of	ADP
ftr-329	753	14	taxes	taxis	NOUN
ftr-329	753	15	on	on	ADP
ftr-329	753	16	productivity	productivity	NOUN
ftr-329	753	17	or	or	CCONJ
ftr-329	753	18	,	,	PUNCT
ftr-329	753	19	more	more	ADV
ftr-329	753	20	importantly	importantly	ADV
ftr-329	753	21	,	,	PUNCT
ftr-329	753	22	the	the	DET
ftr-329	753	23	effects	effect	NOUN
ftr-329	753	24	of	of	ADP
ftr-329	753	25	progressivity	progressivity	NOUN
ftr-329	753	26	(	(	PUNCT
ftr-329	753	27	or	or	CCONJ
ftr-329	753	28	lack	lack	NOUN
ftr-329	753	29	of	of	ADP
ftr-329	753	30	it	it	PRON
ftr-329	753	31	)	)	PUNCT
ftr-329	753	32	on	on	ADP
ftr-329	753	33	productivity	productivity	NOUN
ftr-329	753	34	.	.	PUNCT
ftr-329	754	1	for	for	ADP
ftr-329	754	2	example	example	NOUN
ftr-329	754	3	,	,	PUNCT
ftr-329	754	4	there	there	PRON
ftr-329	754	5	likely	likely	ADV
ftr-329	754	6	are	be	AUX
ftr-329	754	7	different	different	ADJ
ftr-329	754	8	productivity	productivity	NOUN
ftr-329	754	9	properties	property	NOUN
ftr-329	754	10	from	from	ADP
ftr-329	754	11	the	the	DET
ftr-329	754	12	imposition	imposition	NOUN
ftr-329	754	13	of	of	ADP
ftr-329	754	14	taxes	taxis	NOUN
ftr-329	754	15	primarily	primarily	ADV
ftr-329	754	16	on	on	ADP
ftr-329	754	17	income	income	NOUN
ftr-329	754	18	,	,	PUNCT
ftr-329	754	19	on	on	ADP
ftr-329	754	20	income	income	NOUN
ftr-329	754	21	and	and	CCONJ
ftr-329	754	22	consumption	consumption	NOUN
ftr-329	754	23	,	,	PUNCT
ftr-329	754	24	and	and	CCONJ
ftr-329	754	25	primarily	primarily	ADV
ftr-329	754	26	on	on	ADP
ftr-329	754	27	consumption	consumption	NOUN
ftr-329	754	28	.	.	PUNCT
ftr-329	755	1	similarly	similarly	ADV
ftr-329	755	2	,	,	PUNCT
ftr-329	755	3	there	there	PRON
ftr-329	755	4	likely	likely	ADV
ftr-329	755	5	are	be	AUX
ftr-329	755	6	different	different	ADJ
ftr-329	755	7	effects	effect	NOUN
ftr-329	755	8	depending	depend	VERB
ftr-329	755	9	upon	upon	SCONJ
ftr-329	755	10	whether	whether	SCONJ
ftr-329	755	11	those	those	PRON
ftr-329	755	12	with	with	ADP
ftr-329	755	13	greater	great	ADJ
ftr-329	755	14	incomes	income	NOUN
ftr-329	755	15	(	(	PUNCT
ftr-329	755	16	or	or	CCONJ
ftr-329	755	17	who	who	PRON
ftr-329	755	18	consumer	consumer	VERB
ftr-329	755	19	more	more	ADV
ftr-329	755	20	)	)	PUNCT
ftr-329	755	21	are	be	AUX
ftr-329	755	22	taxed	tax	VERB
ftr-329	755	23	more	more	ADV
ftr-329	755	24	heavily	heavily	ADV
ftr-329	755	25	.	.	PUNCT
ftr-329	756	1	and	and	CCONJ
ftr-329	756	2	,	,	PUNCT
ftr-329	756	3	relatedly	relatedly	ADV
ftr-329	756	4	,	,	PUNCT
ftr-329	756	5	productivity	productivity	NOUN
ftr-329	756	6	may	may	AUX
ftr-329	756	7	be	be	AUX
ftr-329	756	8	related	relate	VERB
ftr-329	756	9	to	to	ADP
ftr-329	756	10	income	income	NOUN
ftr-329	756	11	or	or	CCONJ
ftr-329	756	12	wealth	wealth	NOUN
ftr-329	756	13	distribution	distribution	NOUN
ftr-329	756	14	more	more	ADV
ftr-329	756	15	generally	generally	ADV
ftr-329	756	16	.	.	PUNCT
ftr-329	757	1	the	the	DET
ftr-329	757	2	model	model	NOUN
ftr-329	757	3	addresses	address	VERB
ftr-329	757	4	none	none	NOUN
ftr-329	757	5	of	of	ADP
ftr-329	757	6	these	these	DET
ftr-329	757	7	factors	factor	NOUN
ftr-329	757	8	.	.	PUNCT
ftr-329	758	1	within	within	ADP
ftr-329	758	2	these	these	DET
ftr-329	758	3	limitations	limitation	NOUN
ftr-329	758	4	,	,	PUNCT
ftr-329	758	5	and	and	CCONJ
ftr-329	758	6	in	in	ADP
ftr-329	758	7	light	light	NOUN
ftr-329	758	8	of	of	ADP
ftr-329	758	9	possible	possible	ADJ
ftr-329	758	10	explanations	explanation	NOUN
ftr-329	758	11	for	for	ADP
ftr-329	758	12	the	the	DET
ftr-329	758	13	observed	observed	ADJ
ftr-329	758	14	correlations	correlation	NOUN
ftr-329	758	15	,	,	PUNCT
ftr-329	758	16	it	it	PRON
ftr-329	758	17	would	would	AUX
ftr-329	758	18	appear	appear	VERB
ftr-329	758	19	that	that	SCONJ
ftr-329	758	20	over	over	ADP
ftr-329	758	21	the	the	DET
ftr-329	758	22	range	range	NOUN
ftr-329	758	23	of	of	ADP
ftr-329	758	24	reasonable	reasonable	ADJ
ftr-329	758	25	average	average	ADJ
ftr-329	758	26	effective	effective	ADJ
ftr-329	758	27	rates	rate	NOUN
ftr-329	758	28	,	,	PUNCT
ftr-329	758	29	higher	high	ADJ
ftr-329	758	30	taxes	taxis	NOUN
ftr-329	758	31	do	do	AUX
ftr-329	758	32	tend	tend	VERB
ftr-329	758	33	to	to	PART
ftr-329	758	34	cause	cause	VERB
ftr-329	758	35	higher	high	ADJ
ftr-329	758	36	productivity	productivity	NOUN
ftr-329	758	37	.	.	PUNCT
ftr-329	759	1	in	in	ADP
ftr-329	759	2	other	other	ADJ
ftr-329	759	3	words	word	NOUN
ftr-329	759	4	,	,	PUNCT
ftr-329	759	5	equation	equation	NOUN
ftr-329	759	6	(	(	PUNCT
ftr-329	759	7	1	1	NUM
ftr-329	759	8	’	'	PUNCT
ftr-329	759	9	)	)	PUNCT
ftr-329	759	10	may	may	AUX
ftr-329	759	11	be	be	AUX
ftr-329	759	12	interpreted	interpret	VERB
ftr-329	759	13	to	to	PART
ftr-329	759	14	say	say	VERB
ftr-329	759	15	that	that	SCONJ
ftr-329	759	16	within	within	ADP
ftr-329	759	17	the	the	DET
ftr-329	759	18	range	range	NOUN
ftr-329	759	19	of	of	ADP
ftr-329	759	20	reasonable	reasonable	ADJ
ftr-329	759	21	average	average	ADJ
ftr-329	759	22	effective	effective	ADJ
ftr-329	759	23	tax	tax	NOUN
ftr-329	759	24	rates	rate	NOUN
ftr-329	759	25	,	,	PUNCT
ftr-329	759	26	over	over	ADP
ftr-329	759	27	time	time	NOUN
ftr-329	759	28	a	a	DET
ftr-329	759	29	higher	high	ADJ
ftr-329	759	30	rate	rate	NOUN
ftr-329	759	31	is	be	AUX
ftr-329	759	32	likely	likely	ADJ
ftr-329	759	33	to	to	PART
ftr-329	759	34	result	result	VERB
ftr-329	759	35	in	in	ADP
ftr-329	759	36	productivity	productivity	NOUN
ftr-329	759	37	gains	gain	NOUN
ftr-329	759	38	roughly	roughly	ADV
ftr-329	759	39	consonant	consonant	ADJ
ftr-329	759	40	with	with	ADP
ftr-329	759	41	the	the	DET
ftr-329	759	42	pattern	pattern	NOUN
ftr-329	759	43	of	of	ADP
ftr-329	759	44	predictions	prediction	NOUN
ftr-329	759	45	in	in	ADP
ftr-329	759	46	table	table	NOUN
ftr-329	759	47	i.	i.	PROPN
ftr-329	759	48	b.	b.	PROPN
ftr-329	759	49	productivity	productivity	PROPN
ftr-329	759	50	consequences	consequence	NOUN
ftr-329	759	51	of	of	ADP
ftr-329	759	52	capital	capital	NOUN
ftr-329	759	53	flows	flow	NOUN
ftr-329	759	54	under	under	ADP
ftr-329	759	55	the	the	DET
ftr-329	759	56	model	model	NOUN
ftr-329	759	57	whether	whether	SCONJ
ftr-329	759	58	and	and	CCONJ
ftr-329	759	59	how	how	SCONJ
ftr-329	759	60	capital	capital	NOUN
ftr-329	759	61	will	will	AUX
ftr-329	759	62	flow	flow	VERB
ftr-329	759	63	as	as	SCONJ
ftr-329	759	64	the	the	DET
ftr-329	759	65	world	world	NOUN
ftr-329	759	66	moves	move	VERB
ftr-329	759	67	from	from	ADP
ftr-329	759	68	a	a	DET
ftr-329	759	69	system	system	NOUN
ftr-329	759	70	of	of	ADP
ftr-329	759	71	closed	closed	ADJ
ftr-329	759	72	economies	economy	NOUN
ftr-329	759	73	to	to	ADP
ftr-329	759	74	one	one	NUM
ftr-329	759	75	of	of	ADP
ftr-329	759	76	open	open	ADJ
ftr-329	759	77	economies	economy	NOUN
ftr-329	759	78	are	be	AUX
ftr-329	759	79	topics	topic	NOUN
ftr-329	759	80	developed	develop	VERB
ftr-329	759	81	in	in	ADP
ftr-329	759	82	part	part	NOUN
ftr-329	759	83	v	v	NOUN
ftr-329	759	84	,	,	PUNCT
ftr-329	759	85	but	but	CCONJ
ftr-329	759	86	here	here	ADV
ftr-329	759	87	it	it	PRON
ftr-329	759	88	is	be	AUX
ftr-329	759	89	worth	worth	ADJ
ftr-329	759	90	considering	consider	VERB
ftr-329	759	91	in	in	ADP
ftr-329	759	92	a	a	DET
ftr-329	759	93	general	general	ADJ
ftr-329	759	94	way	way	NOUN
ftr-329	759	95	the	the	DET
ftr-329	759	96	revenue	revenue	NOUN
ftr-329	759	97	and	and	CCONJ
ftr-329	759	98	productivity	productivity	NOUN
ftr-329	759	99	effects	effect	NOUN
ftr-329	759	100	that	that	PRON
ftr-329	759	101	the	the	DET
ftr-329	759	102	model	model	NOUN
ftr-329	759	103	predicts	predict	VERB
ftr-329	759	104	assuming	assume	VERB
ftr-329	759	105	that	that	SCONJ
ftr-329	759	106	significant	significant	ADJ
ftr-329	759	107	amounts	amount	NOUN
ftr-329	759	108	of	of	ADP
ftr-329	759	109	capital	capital	NOUN
ftr-329	759	110	do	do	AUX
ftr-329	759	111	flow	flow	VERB
ftr-329	759	112	into	into	ADP
ftr-329	759	113	or	or	CCONJ
ftr-329	759	114	out	out	ADP
ftr-329	759	115	of	of	ADP
ftr-329	759	116	a	a	DET
ftr-329	759	117	representative	representative	ADJ
ftr-329	759	118	jurisdiction	jurisdiction	NOUN
ftr-329	759	119	.	.	PUNCT
ftr-329	760	1	again	again	ADV
ftr-329	760	2	,	,	PUNCT
ftr-329	760	3	the	the	DET
ftr-329	760	4	object	object	NOUN
ftr-329	760	5	in	in	ADP
ftr-329	760	6	this	this	DET
ftr-329	760	7	subpart	subpart	NOUN
ftr-329	760	8	is	be	AUX
ftr-329	760	9	simply	simply	ADV
ftr-329	760	10	to	to	PART
ftr-329	760	11	get	get	VERB
ftr-329	760	12	an	an	DET
ftr-329	760	13	idea	idea	NOUN
ftr-329	760	14	of	of	ADP
ftr-329	760	15	the	the	DET
ftr-329	760	16	relationship	relationship	NOUN
ftr-329	760	17	between	between	ADP
ftr-329	760	18	capital	capital	NOUN
ftr-329	760	19	flows	flow	NOUN
ftr-329	760	20	and	and	CCONJ
ftr-329	760	21	productivity	productivity	NOUN
ftr-329	760	22	consequences	consequence	NOUN
ftr-329	760	23	,	,	PUNCT
ftr-329	760	24	not	not	PART
ftr-329	760	25	to	to	PART
ftr-329	760	26	offer	offer	VERB
ftr-329	760	27	claims	claim	NOUN
ftr-329	760	28	about	about	ADP
ftr-329	760	29	the	the	DET
ftr-329	760	30	104	104	NUM
ftr-329	760	31	florida	florida	PROPN
ftr-329	760	32	tax	tax	NOUN
ftr-329	760	33	review	review	NOUN
ftr-329	761	1	[	[	X
ftr-329	761	2	vol	vol	NOUN
ftr-329	761	3	.	.	PUNCT
ftr-329	761	4	12:2	12:2	NUM
ftr-329	761	5	particular	particular	ADJ
ftr-329	761	6	flows	flow	NOUN
ftr-329	761	7	that	that	PRON
ftr-329	761	8	are	be	AUX
ftr-329	761	9	likely	likely	ADJ
ftr-329	761	10	to	to	PART
ftr-329	761	11	result	result	VERB
ftr-329	761	12	from	from	ADP
ftr-329	761	13	the	the	DET
ftr-329	761	14	feedback	feedback	NOUN
ftr-329	761	15	effects	effect	NOUN
ftr-329	761	16	from	from	ADP
ftr-329	761	17	either	either	CCONJ
ftr-329	761	18	altered	altered	ADJ
ftr-329	761	19	supplies	supply	NOUN
ftr-329	761	20	of	of	ADP
ftr-329	761	21	tax	tax	NOUN
ftr-329	761	22	revenues	revenue	NOUN
ftr-329	761	23	or	or	CCONJ
ftr-329	761	24	altered	alter	VERB
ftr-329	761	25	demands	demand	NOUN
ftr-329	761	26	for	for	ADP
ftr-329	761	27	them	they	PRON
ftr-329	761	28	.	.	PUNCT
ftr-329	762	1	in	in	ADP
ftr-329	762	2	order	order	NOUN
ftr-329	762	3	to	to	PART
ftr-329	762	4	simplify	simplify	VERB
ftr-329	762	5	the	the	DET
ftr-329	762	6	analysis	analysis	NOUN
ftr-329	762	7	,	,	PUNCT
ftr-329	762	8	the	the	DET
ftr-329	762	9	following	follow	VERB
ftr-329	762	10	assumes	assume	VERB
ftr-329	762	11	that	that	SCONJ
ftr-329	762	12	all	all	DET
ftr-329	762	13	countries	country	NOUN
ftr-329	762	14	derive	derive	VERB
ftr-329	762	15	one	one	NUM
ftr-329	762	16	-	-	PUNCT
ftr-329	762	17	half	half	NOUN
ftr-329	762	18	of	of	ADP
ftr-329	762	19	their	their	PRON
ftr-329	762	20	tax	tax	NOUN
ftr-329	762	21	revenues	revenue	NOUN
ftr-329	762	22	from	from	ADP
ftr-329	762	23	a	a	DET
ftr-329	762	24	flat	flat	ADJ
ftr-329	762	25	-	-	PUNCT
ftr-329	762	26	rate	rate	NOUN
ftr-329	762	27	income	income	NOUN
ftr-329	762	28	tax	tax	NOUN
ftr-329	762	29	,	,	PUNCT
ftr-329	762	30	with	with	ADP
ftr-329	762	31	the	the	DET
ftr-329	762	32	balance	balance	NOUN
ftr-329	762	33	derived	derive	VERB
ftr-329	762	34	from	from	ADP
ftr-329	762	35	taxes	taxis	NOUN
ftr-329	762	36	and	and	CCONJ
ftr-329	762	37	fees	fee	NOUN
ftr-329	762	38	not	not	PART
ftr-329	762	39	dependent	dependent	ADJ
ftr-329	762	40	upon	upon	SCONJ
ftr-329	762	41	the	the	DET
ftr-329	762	42	presence	presence	NOUN
ftr-329	762	43	of	of	ADP
ftr-329	762	44	capital	capital	NOUN
ftr-329	762	45	in	in	ADP
ftr-329	762	46	the	the	DET
ftr-329	762	47	jurisdiction	jurisdiction	NOUN
ftr-329	762	48	.	.	PUNCT
ftr-329	763	1	it	it	PRON
ftr-329	763	2	also	also	ADV
ftr-329	763	3	assumes	assume	VERB
ftr-329	763	4	that	that	SCONJ
ftr-329	763	5	one	one	NUM
ftr-329	763	6	-	-	PUNCT
ftr-329	763	7	half	half	NOUN
ftr-329	763	8	of	of	ADP
ftr-329	763	9	world	world	NOUN
ftr-329	763	10	income	income	NOUN
ftr-329	763	11	is	be	AUX
ftr-329	763	12	derived	derive	VERB
ftr-329	763	13	from	from	ADP
ftr-329	763	14	labor	labor	NOUN
ftr-329	763	15	and	and	CCONJ
ftr-329	763	16	one	one	NUM
ftr-329	763	17	-	-	PUNCT
ftr-329	763	18	half	half	NOUN
ftr-329	763	19	from	from	ADP
ftr-329	763	20	capital	capital	NOUN
ftr-329	763	21	.	.	PUNCT
ftr-329	764	1	this	this	DET
ftr-329	764	2	assumption	assumption	NOUN
ftr-329	764	3	is	be	AUX
ftr-329	764	4	one	one	NUM
ftr-329	764	5	possible	possible	ADJ
ftr-329	764	6	approximation	approximation	NOUN
ftr-329	764	7	of	of	ADP
ftr-329	764	8	the	the	DET
ftr-329	764	9	generally	generally	ADV
ftr-329	764	10	accepted	accept	VERB
ftr-329	764	11	view	view	NOUN
ftr-329	764	12	that	that	SCONJ
ftr-329	764	13	labor	labor	NOUN
ftr-329	764	14	accounts	account	VERB
ftr-329	764	15	for	for	ADP
ftr-329	764	16	between	between	ADP
ftr-329	764	17	40	40	NUM
ftr-329	764	18	and	and	CCONJ
ftr-329	764	19	60	60	NUM
ftr-329	764	20	percent	percent	NOUN
ftr-329	764	21	of	of	ADP
ftr-329	764	22	gdp	gdp	NOUN
ftr-329	764	23	,	,	PUNCT
ftr-329	764	24	and	and	CCONJ
ftr-329	764	25	capital	capital	NOUN
ftr-329	764	26	the	the	DET
ftr-329	764	27	balance.125	balance.125	PROPN
ftr-329	764	28	thus	thus	ADV
ftr-329	764	29	,	,	PUNCT
ftr-329	764	30	under	under	ADP
ftr-329	764	31	these	these	DET
ftr-329	764	32	assumptions	assumption	NOUN
ftr-329	764	33	,	,	PUNCT
ftr-329	764	34	one	one	NUM
ftr-329	764	35	-	-	PUNCT
ftr-329	764	36	quarter	quarter	NOUN
ftr-329	764	37	of	of	ADP
ftr-329	764	38	world	world	NOUN
ftr-329	764	39	tax	tax	NOUN
ftr-329	764	40	revenue	revenue	NOUN
ftr-329	764	41	derives	derive	VERB
ftr-329	764	42	from	from	ADP
ftr-329	764	43	income	income	NOUN
ftr-329	764	44	taxes	taxis	NOUN
ftr-329	764	45	laid	lay	VERB
ftr-329	764	46	on	on	ADP
ftr-329	764	47	capital	capital	NOUN
ftr-329	764	48	.	.	PUNCT
ftr-329	765	1	1	1	X
ftr-329	765	2	.	.	X
ftr-329	765	3	territorial	territorial	ADJ
ftr-329	765	4	systems	system	NOUN
ftr-329	765	5	in	in	ADP
ftr-329	765	6	a	a	DET
ftr-329	765	7	system	system	NOUN
ftr-329	765	8	of	of	ADP
ftr-329	765	9	universal	universal	ADJ
ftr-329	765	10	territoriality	territoriality	NOUN
ftr-329	765	11	,	,	PUNCT
ftr-329	765	12	the	the	DET
ftr-329	765	13	flow	flow	NOUN
ftr-329	765	14	of	of	ADP
ftr-329	765	15	capital	capital	NOUN
ftr-329	765	16	out	out	ADP
ftr-329	765	17	of	of	ADP
ftr-329	765	18	a	a	DET
ftr-329	765	19	jurisdiction	jurisdiction	NOUN
ftr-329	765	20	is	be	AUX
ftr-329	765	21	associated	associate	VERB
ftr-329	765	22	in	in	ADP
ftr-329	765	23	the	the	DET
ftr-329	765	24	short	short	ADJ
ftr-329	765	25	term	term	NOUN
ftr-329	765	26	with	with	ADP
ftr-329	765	27	the	the	DET
ftr-329	765	28	elimination	elimination	NOUN
ftr-329	765	29	of	of	ADP
ftr-329	765	30	all	all	DET
ftr-329	765	31	income	income	NOUN
ftr-329	765	32	tax	tax	NOUN
ftr-329	765	33	revenues	revenue	NOUN
ftr-329	765	34	generated	generate	VERB
ftr-329	765	35	by	by	ADP
ftr-329	765	36	the	the	DET
ftr-329	765	37	capital	capital	NOUN
ftr-329	765	38	from	from	ADP
ftr-329	765	39	the	the	DET
ftr-329	765	40	residence	residence	NOUN
ftr-329	765	41	jurisdiction	jurisdiction	NOUN
ftr-329	765	42	and	and	CCONJ
ftr-329	765	43	the	the	DET
ftr-329	765	44	generation	generation	NOUN
ftr-329	765	45	of	of	ADP
ftr-329	765	46	new	new	ADJ
ftr-329	765	47	tax	tax	NOUN
ftr-329	765	48	revenue	revenue	NOUN
ftr-329	765	49	in	in	ADP
ftr-329	765	50	the	the	DET
ftr-329	765	51	source	source	NOUN
ftr-329	765	52	jurisdiction	jurisdiction	NOUN
ftr-329	765	53	(	(	PUNCT
ftr-329	765	54	at	at	ADP
ftr-329	765	55	the	the	DET
ftr-329	765	56	source	source	NOUN
ftr-329	765	57	rate	rate	NOUN
ftr-329	765	58	)	)	PUNCT
ftr-329	765	59	.	.	PUNCT
ftr-329	766	1	it	it	PRON
ftr-329	766	2	also	also	ADV
ftr-329	766	3	is	be	AUX
ftr-329	766	4	associated	associate	VERB
ftr-329	766	5	with	with	ADP
ftr-329	766	6	the	the	DET
ftr-329	766	7	elimination	elimination	NOUN
ftr-329	766	8	of	of	ADP
ftr-329	766	9	tax	tax	NOUN
ftr-329	766	10	revenue	revenue	NOUN
ftr-329	766	11	from	from	ADP
ftr-329	766	12	labor	labor	NOUN
ftr-329	766	13	supplied	supply	VERB
ftr-329	766	14	in	in	ADP
ftr-329	766	15	conjunction	conjunction	NOUN
ftr-329	766	16	with	with	ADP
ftr-329	766	17	the	the	DET
ftr-329	766	18	operation	operation	NOUN
ftr-329	766	19	of	of	ADP
ftr-329	766	20	that	that	DET
ftr-329	766	21	capital	capital	NOUN
ftr-329	766	22	in	in	ADP
ftr-329	766	23	the	the	DET
ftr-329	766	24	residence	residence	NOUN
ftr-329	766	25	to	to	ADP
ftr-329	766	26	the	the	DET
ftr-329	766	27	extent	extent	NOUN
ftr-329	766	28	the	the	DET
ftr-329	766	29	labor	labor	NOUN
ftr-329	766	30	is	be	AUX
ftr-329	766	31	not	not	PART
ftr-329	766	32	reabsorbed	reabsorb	VERB
ftr-329	766	33	into	into	ADP
ftr-329	766	34	the	the	DET
ftr-329	766	35	residence	residence	NOUN
ftr-329	766	36	economy	economy	NOUN
ftr-329	766	37	;	;	PUNCT
ftr-329	766	38	additional	additional	ADJ
ftr-329	766	39	tax	tax	NOUN
ftr-329	766	40	revenue	revenue	NOUN
ftr-329	766	41	resulting	result	VERB
ftr-329	766	42	from	from	ADP
ftr-329	766	43	the	the	DET
ftr-329	766	44	inflow	inflow	NOUN
ftr-329	766	45	of	of	ADP
ftr-329	766	46	capital	capital	NOUN
ftr-329	766	47	in	in	ADP
ftr-329	766	48	the	the	DET
ftr-329	766	49	source	source	NOUN
ftr-329	766	50	arises	arise	VERB
ftr-329	766	51	on	on	ADP
ftr-329	766	52	an	an	DET
ftr-329	766	53	analogous	analogous	ADJ
ftr-329	766	54	basis.126	basis.126	NOUN
ftr-329	766	55	based	base	VERB
ftr-329	766	56	upon	upon	SCONJ
ftr-329	766	57	the	the	DET
ftr-329	766	58	assumptions	assumption	NOUN
ftr-329	766	59	described	describe	VERB
ftr-329	766	60	above	above	ADV
ftr-329	766	61	,	,	PUNCT
ftr-329	766	62	and	and	CCONJ
ftr-329	766	63	in	in	ADP
ftr-329	766	64	light	light	NOUN
ftr-329	766	65	of	of	ADP
ftr-329	766	66	the	the	DET
ftr-329	766	67	associated	associated	ADJ
ftr-329	766	68	revenue	revenue	NOUN
ftr-329	766	69	losses	loss	NOUN
ftr-329	766	70	and	and	CCONJ
ftr-329	766	71	gains	gain	NOUN
ftr-329	766	72	resulting	result	VERB
ftr-329	766	73	from	from	ADP
ftr-329	766	74	capital	capital	NOUN
ftr-329	766	75	movements	movement	NOUN
ftr-329	766	76	,	,	PUNCT
ftr-329	766	77	the	the	DET
ftr-329	766	78	exodus	exodus	NOUN
ftr-329	766	79	of	of	ADP
ftr-329	766	80	one	one	NUM
ftr-329	766	81	percent	percent	NOUN
ftr-329	766	82	of	of	ADP
ftr-329	766	83	capital	capital	NOUN
ftr-329	766	84	from	from	ADP
ftr-329	766	85	a	a	DET
ftr-329	766	86	jurisdiction	jurisdiction	NOUN
ftr-329	766	87	leads	lead	VERB
ftr-329	766	88	to	to	ADP
ftr-329	766	89	a	a	DET
ftr-329	766	90	minimum	minimum	ADJ
ftr-329	766	91	0.25	0.25	NUM
ftr-329	766	92	percent	percent	NOUN
ftr-329	766	93	reduction	reduction	NOUN
ftr-329	766	94	in	in	ADP
ftr-329	766	95	total	total	ADJ
ftr-329	766	96	tax	tax	NOUN
ftr-329	766	97	revenues	revenue	NOUN
ftr-329	766	98	there	there	ADV
ftr-329	766	99	.	.	PUNCT
ftr-329	767	1	thus	thus	ADV
ftr-329	767	2	,	,	PUNCT
ftr-329	767	3	the	the	DET
ftr-329	767	4	transfer	transfer	NOUN
ftr-329	767	5	of	of	ADP
ftr-329	767	6	20	20	NUM
ftr-329	767	7	percent	percent	NOUN
ftr-329	767	8	of	of	ADP
ftr-329	767	9	the	the	DET
ftr-329	767	10	capital	capital	NOUN
ftr-329	767	11	from	from	ADP
ftr-329	767	12	the	the	DET
ftr-329	767	13	residence	residence	NOUN
ftr-329	767	14	to	to	ADP
ftr-329	767	15	a	a	DET
ftr-329	767	16	source	source	NOUN
ftr-329	767	17	jurisdiction	jurisdiction	NOUN
ftr-329	767	18	is	be	AUX
ftr-329	767	19	associated	associate	VERB
ftr-329	767	20	with	with	ADP
ftr-329	767	21	at	at	ADV
ftr-329	767	22	least	least	ADJ
ftr-329	767	23	a	a	DET
ftr-329	767	24	5	5	NUM
ftr-329	767	25	percent	percent	NOUN
ftr-329	767	26	reduction	reduction	NOUN
ftr-329	767	27	in	in	ADP
ftr-329	767	28	residence	residence	NOUN
ftr-329	767	29	tax	tax	NOUN
ftr-329	767	30	revenues	revenue	NOUN
ftr-329	767	31	.	.	PUNCT
ftr-329	768	1	consider	consider	VERB
ftr-329	768	2	a	a	DET
ftr-329	768	3	country	country	NOUN
ftr-329	768	4	having	have	VERB
ftr-329	768	5	a	a	DET
ftr-329	768	6	population	population	NOUN
ftr-329	768	7	one	one	NUM
ftr-329	768	8	-	-	PUNCT
ftr-329	768	9	twentieth	twentieth	NOUN
ftr-329	768	10	of	of	ADP
ftr-329	768	11	the	the	DET
ftr-329	768	12	u.s	u.s	PROPN
ftr-329	768	13	.	.	PROPN
ftr-329	768	14	1980	1980	NUM
ftr-329	768	15	population	population	NOUN
ftr-329	768	16	whose	whose	DET
ftr-329	768	17	initial	initial	ADJ
ftr-329	768	18	tax	tax	NOUN
ftr-329	768	19	revenues	revenue	NOUN
ftr-329	768	20	per	per	ADP
ftr-329	768	21	capita	capita	X
ftr-329	768	22	are	be	AUX
ftr-329	768	23	1.6	1.6	NUM
ftr-329	768	24	times	time	NOUN
ftr-329	768	25	that	that	DET
ftr-329	768	26	of	of	ADP
ftr-329	768	27	the	the	DET
ftr-329	768	28	u.s	u.s	PROPN
ftr-329	768	29	.	.	PROPN
ftr-329	768	30	in	in	ADP
ftr-329	768	31	1980	1980	NUM
ftr-329	768	32	.	.	PUNCT
ftr-329	769	1	this	this	PRON
ftr-329	769	2	would	would	AUX
ftr-329	769	3	be	be	AUX
ftr-329	769	4	approximately	approximately	ADV
ftr-329	769	5	the	the	DET
ftr-329	769	6	situation	situation	NOUN
ftr-329	769	7	of	of	ADP
ftr-329	769	8	a	a	DET
ftr-329	769	9	small	small	ADJ
ftr-329	769	10	western	western	ADJ
ftr-329	769	11	european	european	ADJ
ftr-329	769	12	country	country	NOUN
ftr-329	769	13	such	such	ADJ
ftr-329	769	14	as	as	ADP
ftr-329	769	15	belgium	belgium	NOUN
ftr-329	769	16	.	.	PUNCT
ftr-329	770	1	assume	assume	VERB
ftr-329	770	2	that	that	SCONJ
ftr-329	770	3	,	,	PUNCT
ftr-329	770	4	after	after	SCONJ
ftr-329	770	5	borders	border	NOUN
ftr-329	770	6	are	be	AUX
ftr-329	770	7	opened	open	VERB
ftr-329	770	8	,	,	PUNCT
ftr-329	770	9	over	over	ADP
ftr-329	770	10	time	time	NOUN
ftr-329	770	11	the	the	DET
ftr-329	770	12	country	country	NOUN
ftr-329	770	13	experiences	experience	VERB
ftr-329	770	14	a	a	DET
ftr-329	770	15	25	25	NUM
ftr-329	770	16	percent	percent	NOUN
ftr-329	770	17	net	net	ADJ
ftr-329	770	18	capital	capital	NOUN
ftr-329	770	19	outflow	outflow	NOUN
ftr-329	770	20	and	and	CCONJ
ftr-329	770	21	an	an	DET
ftr-329	770	22	associated	associated	ADJ
ftr-329	770	23	8	8	NUM
ftr-329	770	24	percent	percent	NOUN
ftr-329	770	25	reduction	reduction	NOUN
ftr-329	770	26	in	in	ADP
ftr-329	770	27	tax	tax	NOUN
ftr-329	770	28	revenues	revenue	NOUN
ftr-329	770	29	,	,	PUNCT
ftr-329	770	30	factoring	factor	VERB
ftr-329	770	31	in	in	ADP
ftr-329	770	32	lost	lose	VERB
ftr-329	770	33	productivity	productivity	NOUN
ftr-329	770	34	from	from	ADP
ftr-329	770	35	the	the	DET
ftr-329	770	36	sub	sub	ADJ
ftr-329	770	37	-	-	ADJ
ftr-329	770	38	optimal	optimal	ADJ
ftr-329	770	39	reallocation	reallocation	NOUN
ftr-329	770	40	of	of	ADP
ftr-329	770	41	labor	labor	NOUN
ftr-329	770	42	to	to	ADP
ftr-329	770	43	other	other	ADJ
ftr-329	770	44	activities	activity	NOUN
ftr-329	770	45	in	in	ADP
ftr-329	770	46	the	the	DET
ftr-329	770	47	residence	residence	NOUN
ftr-329	770	48	.	.	PUNCT
ftr-329	771	1	although	although	SCONJ
ftr-329	771	2	residents	resident	NOUN
ftr-329	771	3	would	would	AUX
ftr-329	771	4	continue	continue	VERB
ftr-329	771	5	to	to	PART
ftr-329	771	6	own	own	VERB
ftr-329	771	7	income	income	NOUN
ftr-329	771	8	generated	generate	VERB
ftr-329	771	9	by	by	ADP
ftr-329	771	10	off	off	ADP
ftr-329	771	11	-	-	PUNCT
ftr-329	771	12	shore	shore	NOUN
ftr-329	771	13	capital	capital	NOUN
ftr-329	771	14	,	,	PUNCT
ftr-329	771	15	the	the	DET
ftr-329	771	16	residence	residence	NOUN
ftr-329	771	17	would	would	AUX
ftr-329	771	18	experience	experience	VERB
ftr-329	771	19	a	a	DET
ftr-329	771	20	reduction	reduction	NOUN
ftr-329	771	21	in	in	ADP
ftr-329	771	22	125	125	NUM
ftr-329	771	23	.	.	PUNCT
ftr-329	772	1	malte	malte	PROPN
ftr-329	772	2	lübke	lübke	PROPN
ftr-329	772	3	,	,	PUNCT
ftr-329	772	4	labour	labour	NOUN
ftr-329	772	5	shares	share	NOUN
ftr-329	772	6	,	,	PUNCT
ftr-329	772	7	international	international	ADJ
ftr-329	772	8	labour	labour	NOUN
ftr-329	772	9	organisation	organisation	NOUN
ftr-329	772	10	,	,	PUNCT
ftr-329	772	11	technical	technical	ADJ
ftr-329	772	12	brief	brief	ADJ
ftr-329	773	1	no	no	INTJ
ftr-329	773	2	.	.	NOUN
ftr-329	773	3	1	1	NUM
ftr-329	773	4	(	(	PUNCT
ftr-329	773	5	2007	2007	NUM
ftr-329	773	6	)	)	PUNCT
ftr-329	773	7	,	,	PUNCT
ftr-329	773	8	http://www.ilo.org/integration/resources/briefs/	http://www.ilo.org/integration/resources/briefs/	PROPN
ftr-329	773	9	wcms_086237	wcms_086237	PROPN
ftr-329	773	10	/	/	SYM
ftr-329	773	11	lang	lang	PROPN
ftr-329	773	12	--	--	PUNCT
ftr-329	773	13	en	en	X
ftr-329	773	14	/	/	SYM
ftr-329	773	15	index.htm	index.htm	NOUN
ftr-329	773	16	.	.	NOUN
ftr-329	773	17	126	126	NUM
ftr-329	773	18	.	.	PUNCT
ftr-329	774	1	david	david	PROPN
ftr-329	774	2	f.	f.	PROPN
ftr-329	774	3	heathfield	heathfield	PROPN
ftr-329	774	4	&	&	CCONJ
ftr-329	774	5	sören	sören	PROPN
ftr-329	774	6	wibe	wibe	PROPN
ftr-329	774	7	,	,	PUNCT
ftr-329	774	8	an	an	DET
ftr-329	774	9	introduction	introduction	NOUN
ftr-329	774	10	to	to	PART
ftr-329	774	11	cost	cost	VERB
ftr-329	774	12	and	and	CCONJ
ftr-329	774	13	production	production	NOUN
ftr-329	774	14	functions	function	NOUN
ftr-329	774	15	1–27	1–27	NUM
ftr-329	774	16	(	(	PUNCT
ftr-329	774	17	1987	1987	NUM
ftr-329	774	18	)	)	PUNCT
ftr-329	774	19	.	.	PUNCT
ftr-329	775	1	2012	2012	NUM
ftr-329	775	2	]	]	PUNCT
ftr-329	775	3	tax	tax	NOUN
ftr-329	775	4	neutralities	neutrality	NOUN
ftr-329	775	5	and	and	CCONJ
ftr-329	775	6	tax	tax	NOUN
ftr-329	775	7	amenities	amenity	NOUN
ftr-329	775	8	105	105	NUM
ftr-329	775	9	productivity	productivity	NOUN
ftr-329	775	10	of	of	ADP
ftr-329	775	11	approximately	approximately	ADV
ftr-329	775	12	4.5	4.5	NUM
ftr-329	775	13	percent	percent	NOUN
ftr-329	775	14	due	due	ADJ
ftr-329	775	15	solely	solely	ADV
ftr-329	775	16	to	to	ADP
ftr-329	775	17	reductions	reduction	NOUN
ftr-329	775	18	in	in	ADP
ftr-329	775	19	tax	tax	NOUN
ftr-329	775	20	revenues	revenue	NOUN
ftr-329	775	21	,	,	PUNCT
ftr-329	775	22	from	from	ADP
ftr-329	775	23	108	108	NUM
ftr-329	775	24	percent	percent	NOUN
ftr-329	775	25	of	of	ADP
ftr-329	775	26	u.s	u.s	PROPN
ftr-329	775	27	.	.	PROPN
ftr-329	775	28	productivity	productivity	NOUN
ftr-329	775	29	to	to	ADP
ftr-329	775	30	about	about	ADV
ftr-329	775	31	103.5	103.5	NUM
ftr-329	775	32	percent.127	percent.127	NOUN
ftr-329	775	33	this	this	DET
ftr-329	775	34	drop	drop	NOUN
ftr-329	775	35	may	may	AUX
ftr-329	775	36	not	not	PART
ftr-329	775	37	appear	appear	VERB
ftr-329	775	38	to	to	PART
ftr-329	775	39	be	be	AUX
ftr-329	775	40	large	large	ADJ
ftr-329	775	41	,	,	PUNCT
ftr-329	775	42	but	but	CCONJ
ftr-329	775	43	even	even	ADV
ftr-329	775	44	an	an	DET
ftr-329	775	45	economy	economy	NOUN
ftr-329	775	46	5	5	NUM
ftr-329	775	47	percent	percent	NOUN
ftr-329	775	48	of	of	ADP
ftr-329	775	49	the	the	DET
ftr-329	775	50	size	size	NOUN
ftr-329	775	51	of	of	ADP
ftr-329	775	52	the	the	DET
ftr-329	775	53	u.s	u.s	PROPN
ftr-329	775	54	.	.	PROPN
ftr-329	775	55	economy	economy	NOUN
ftr-329	775	56	would	would	AUX
ftr-329	775	57	have	have	VERB
ftr-329	775	58	approximately	approximately	ADV
ftr-329	775	59	$	$	SYM
ftr-329	775	60	729	729	NUM
ftr-329	775	61	billion	billion	NUM
ftr-329	775	62	in	in	ADP
ftr-329	775	63	annual	annual	ADJ
ftr-329	775	64	gdp,128	gdp,128	NOUN
ftr-329	775	65	meaning	mean	VERB
ftr-329	775	66	that	that	SCONJ
ftr-329	775	67	a	a	DET
ftr-329	775	68	4	4	NUM
ftr-329	775	69	percent	percent	NOUN
ftr-329	775	70	reduction	reduction	NOUN
ftr-329	775	71	in	in	ADP
ftr-329	775	72	productivity	productivity	NOUN
ftr-329	775	73	is	be	AUX
ftr-329	775	74	associated	associate	VERB
ftr-329	775	75	with	with	ADP
ftr-329	775	76	approximately	approximately	ADV
ftr-329	775	77	$	$	SYM
ftr-329	775	78	29	29	NUM
ftr-329	775	79	billion	billion	NUM
ftr-329	775	80	in	in	ADP
ftr-329	775	81	lost	lose	VERB
ftr-329	775	82	productivity	productivity	NOUN
ftr-329	775	83	,	,	PUNCT
ftr-329	775	84	or	or	CCONJ
ftr-329	775	85	more	more	ADJ
ftr-329	775	86	than	than	ADP
ftr-329	775	87	$	$	SYM
ftr-329	775	88	1,800	1,800	NUM
ftr-329	775	89	per	per	ADP
ftr-329	775	90	person	person	NOUN
ftr-329	775	91	per	per	ADP
ftr-329	775	92	year	year	NOUN
ftr-329	775	93	.	.	PUNCT
ftr-329	776	1	perhaps	perhaps	ADV
ftr-329	776	2	more	more	ADV
ftr-329	776	3	importantly	importantly	ADV
ftr-329	776	4	,	,	PUNCT
ftr-329	776	5	a	a	DET
ftr-329	776	6	further	further	ADJ
ftr-329	776	7	effect	effect	NOUN
ftr-329	776	8	of	of	ADP
ftr-329	776	9	a	a	DET
ftr-329	776	10	reduction	reduction	NOUN
ftr-329	776	11	in	in	ADP
ftr-329	776	12	incountry	incountry	ADJ
ftr-329	776	13	capital	capital	NOUN
ftr-329	776	14	productivity	productivity	NOUN
ftr-329	776	15	is	be	AUX
ftr-329	776	16	to	to	PART
ftr-329	776	17	make	make	VERB
ftr-329	776	18	foreign	foreign	ADJ
ftr-329	776	19	investment	investment	NOUN
ftr-329	776	20	still	still	ADV
ftr-329	776	21	more	more	ADV
ftr-329	776	22	attractive	attractive	ADJ
ftr-329	776	23	to	to	ADP
ftr-329	776	24	home	home	NOUN
ftr-329	776	25	-	-	PUNCT
ftr-329	776	26	country	country	NOUN
ftr-329	776	27	residents	resident	NOUN
ftr-329	776	28	,	,	PUNCT
ftr-329	776	29	leading	lead	VERB
ftr-329	776	30	to	to	ADP
ftr-329	776	31	a	a	DET
ftr-329	776	32	cycle	cycle	NOUN
ftr-329	776	33	of	of	ADP
ftr-329	776	34	capital	capital	NOUN
ftr-329	776	35	exodus	exodus	NOUN
ftr-329	776	36	that	that	PRON
ftr-329	776	37	continues	continue	VERB
ftr-329	776	38	for	for	ADP
ftr-329	776	39	as	as	ADV
ftr-329	776	40	long	long	ADV
ftr-329	776	41	as	as	SCONJ
ftr-329	776	42	the	the	DET
ftr-329	776	43	reduction	reduction	NOUN
ftr-329	776	44	in	in	ADP
ftr-329	776	45	productivity	productivity	NOUN
ftr-329	776	46	associated	associate	VERB
ftr-329	776	47	with	with	ADP
ftr-329	776	48	lower	low	ADJ
ftr-329	776	49	tax	tax	NOUN
ftr-329	776	50	revenues	revenue	NOUN
ftr-329	776	51	exceeds	exceed	VERB
ftr-329	776	52	the	the	DET
ftr-329	776	53	increase	increase	NOUN
ftr-329	776	54	in	in	ADP
ftr-329	776	55	capital	capital	NOUN
ftr-329	776	56	productivity	productivity	NOUN
ftr-329	776	57	associated	associate	VERB
ftr-329	776	58	with	with	ADP
ftr-329	776	59	greater	great	ADJ
ftr-329	776	60	scarcity	scarcity	NOUN
ftr-329	776	61	of	of	ADP
ftr-329	776	62	capital	capital	NOUN
ftr-329	776	63	in	in	ADP
ftr-329	776	64	the	the	DET
ftr-329	776	65	jurisdiction.129	jurisdiction.129	PROPN
ftr-329	776	66	and	and	CCONJ
ftr-329	776	67	if	if	SCONJ
ftr-329	776	68	the	the	DET
ftr-329	776	69	residence	residence	NOUN
ftr-329	776	70	responds	respond	VERB
ftr-329	776	71	to	to	ADP
ftr-329	776	72	falling	fall	VERB
ftr-329	776	73	productivity	productivity	NOUN
ftr-329	776	74	by	by	ADP
ftr-329	776	75	reducing	reduce	VERB
ftr-329	776	76	tax	tax	NOUN
ftr-329	776	77	rates	rate	NOUN
ftr-329	776	78	,	,	PUNCT
ftr-329	776	79	the	the	DET
ftr-329	776	80	problem	problem	NOUN
ftr-329	776	81	is	be	AUX
ftr-329	776	82	likely	likely	ADJ
ftr-329	776	83	to	to	PART
ftr-329	776	84	get	get	VERB
ftr-329	776	85	worse	bad	ADJ
ftr-329	776	86	unless	unless	SCONJ
ftr-329	776	87	the	the	DET
ftr-329	776	88	drop	drop	NOUN
ftr-329	776	89	in	in	ADP
ftr-329	776	90	rates	rate	NOUN
ftr-329	776	91	encourages	encourage	VERB
ftr-329	776	92	capital	capital	NOUN
ftr-329	776	93	inflows	inflow	NOUN
ftr-329	776	94	.	.	PUNCT
ftr-329	777	1	(	(	PUNCT
ftr-329	777	2	whether	whether	SCONJ
ftr-329	777	3	it	it	PRON
ftr-329	777	4	does	do	AUX
ftr-329	777	5	depends	depend	VERB
ftr-329	777	6	upon	upon	SCONJ
ftr-329	777	7	the	the	DET
ftr-329	777	8	tradeoff	tradeoff	NOUN
ftr-329	777	9	to	to	ADP
ftr-329	777	10	foreign	foreign	ADJ
ftr-329	777	11	investors	investor	NOUN
ftr-329	777	12	between	between	ADP
ftr-329	777	13	lower	low	ADJ
ftr-329	777	14	productivity	productivity	NOUN
ftr-329	777	15	in	in	ADP
ftr-329	777	16	the	the	DET
ftr-329	777	17	residence	residence	NOUN
ftr-329	777	18	and	and	CCONJ
ftr-329	777	19	lower	low	ADJ
ftr-329	777	20	taxes	taxis	NOUN
ftr-329	777	21	there	there	ADV
ftr-329	777	22	.	.	PUNCT
ftr-329	778	1	this	this	DET
ftr-329	778	2	subject	subject	NOUN
ftr-329	778	3	is	be	AUX
ftr-329	778	4	addressed	address	VERB
ftr-329	778	5	in	in	ADP
ftr-329	778	6	part	part	NOUN
ftr-329	778	7	v.	v.	ADP
ftr-329	778	8	)	)	PUNCT
ftr-329	778	9	unless	unless	SCONJ
ftr-329	778	10	and	and	CCONJ
ftr-329	778	11	until	until	SCONJ
ftr-329	778	12	the	the	DET
ftr-329	778	13	drop	drop	NOUN
ftr-329	778	14	in	in	ADP
ftr-329	778	15	rates	rate	NOUN
ftr-329	778	16	encourages	encourage	VERB
ftr-329	778	17	net	net	ADJ
ftr-329	778	18	capital	capital	NOUN
ftr-329	778	19	inflows	inflow	NOUN
ftr-329	778	20	,	,	PUNCT
ftr-329	778	21	residence	residence	NOUN
ftr-329	778	22	productivity	productivity	NOUN
ftr-329	778	23	will	will	AUX
ftr-329	778	24	decline	decline	VERB
ftr-329	778	25	further	far	ADV
ftr-329	778	26	still	still	ADV
ftr-329	778	27	.	.	PUNCT
ftr-329	779	1	when	when	SCONJ
ftr-329	779	2	equilibrium	equilibrium	NOUN
ftr-329	779	3	is	be	AUX
ftr-329	779	4	reached	reach	VERB
ftr-329	779	5	,	,	PUNCT
ftr-329	779	6	incountry	incountry	ADJ
ftr-329	779	7	gdp	gdp	NOUN
ftr-329	779	8	will	will	AUX
ftr-329	779	9	have	have	AUX
ftr-329	779	10	declined	decline	VERB
ftr-329	779	11	substantially	substantially	ADV
ftr-329	779	12	below	below	ADP
ftr-329	779	13	the	the	DET
ftr-329	779	14	optimum	optimum	ADJ
ftr-329	779	15	level	level	NOUN
ftr-329	779	16	that	that	PRON
ftr-329	779	17	existed	exist	VERB
ftr-329	779	18	before	before	SCONJ
ftr-329	779	19	borders	border	NOUN
ftr-329	779	20	were	be	AUX
ftr-329	779	21	opened	open	VERB
ftr-329	779	22	.	.	PUNCT
ftr-329	780	1	whether	whether	SCONJ
ftr-329	780	2	the	the	DET
ftr-329	780	3	drop	drop	NOUN
ftr-329	780	4	represents	represent	VERB
ftr-329	780	5	a	a	DET
ftr-329	780	6	worldwide	worldwide	ADJ
ftr-329	780	7	productivity	productivity	NOUN
ftr-329	780	8	loss	loss	NOUN
ftr-329	780	9	depends	depend	VERB
ftr-329	780	10	,	,	PUNCT
ftr-329	780	11	however	however	ADV
ftr-329	780	12	,	,	PUNCT
ftr-329	780	13	on	on	ADP
ftr-329	780	14	the	the	DET
ftr-329	780	15	capital	capital	NOUN
ftr-329	780	16	productivity	productivity	NOUN
ftr-329	780	17	increase	increase	NOUN
ftr-329	780	18	,	,	PUNCT
ftr-329	780	19	if	if	SCONJ
ftr-329	780	20	any	any	PRON
ftr-329	780	21	,	,	PUNCT
ftr-329	780	22	associated	associate	VERB
ftr-329	780	23	with	with	ADP
ftr-329	780	24	the	the	DET
ftr-329	780	25	movement	movement	NOUN
ftr-329	780	26	of	of	ADP
ftr-329	780	27	capital	capital	NOUN
ftr-329	780	28	into	into	ADP
ftr-329	780	29	source	source	NOUN
ftr-329	780	30	jurisdictions	jurisdiction	NOUN
ftr-329	780	31	and	and	CCONJ
ftr-329	780	32	the	the	DET
ftr-329	780	33	associated	associated	ADJ
ftr-329	780	34	infrastructure	infrastructure	NOUN
ftr-329	780	35	improvements	improvement	NOUN
ftr-329	780	36	resulting	result	VERB
ftr-329	780	37	from	from	ADP
ftr-329	780	38	additional	additional	ADJ
ftr-329	780	39	tax	tax	NOUN
ftr-329	780	40	revenues	revenue	NOUN
ftr-329	780	41	there	there	ADV
ftr-329	780	42	.	.	PUNCT
ftr-329	781	1	of	of	ADP
ftr-329	781	2	importance	importance	NOUN
ftr-329	781	3	for	for	ADP
ftr-329	781	4	the	the	DET
ftr-329	781	5	neutrality	neutrality	NOUN
ftr-329	781	6	question	question	NOUN
ftr-329	781	7	is	be	AUX
ftr-329	781	8	127	127	NUM
ftr-329	781	9	.	.	PUNCT
ftr-329	782	1	an	an	DET
ftr-329	782	2	8	8	NUM
ftr-329	782	3	percent	percent	NOUN
ftr-329	782	4	reduction	reduction	NOUN
ftr-329	782	5	in	in	ADP
ftr-329	782	6	tax	tax	NOUN
ftr-329	782	7	revenue	revenue	NOUN
ftr-329	782	8	per	per	ADP
ftr-329	782	9	capita	capita	NOUN
ftr-329	782	10	from	from	ADP
ftr-329	782	11	1.6	1.6	NUM
ftr-329	782	12	times	time	NOUN
ftr-329	782	13	the	the	DET
ftr-329	782	14	u.s	u.s	PROPN
ftr-329	782	15	.	.	PROPN
ftr-329	782	16	level	level	NOUN
ftr-329	782	17	is	be	AUX
ftr-329	782	18	1.472	1.472	NUM
ftr-329	782	19	times	time	NOUN
ftr-329	782	20	the	the	DET
ftr-329	782	21	u.s	u.s	PROPN
ftr-329	782	22	.	.	PROPN
ftr-329	782	23	level	level	NOUN
ftr-329	782	24	.	.	PUNCT
ftr-329	783	1	under	under	ADP
ftr-329	783	2	equation	equation	NOUN
ftr-329	783	3	(	(	PUNCT
ftr-329	783	4	1	1	NUM
ftr-329	783	5	’	'	PUNCT
ftr-329	783	6	)	)	PUNCT
ftr-329	783	7	,	,	PUNCT
ftr-329	783	8	the	the	DET
ftr-329	783	9	resulting	result	VERB
ftr-329	783	10	productivity	productivity	NOUN
ftr-329	783	11	is	be	AUX
ftr-329	783	12	given	give	VERB
ftr-329	783	13	by	by	ADP
ftr-329	783	14	:	:	PUNCT
ftr-329	783	15	logn(1.472	logn(1.472	X
ftr-329	783	16	+	+	X
ftr-329	783	17	1.2899)*logn(0.05	1.2899)*logn(0.05	NUM
ftr-329	783	18	+	+	SYM
ftr-329	783	19	2.71828	2.71828	NUM
ftr-329	783	20	)	)	PUNCT
ftr-329	783	21	=	=	SYM
ftr-329	783	22	1.034	1.034	NUM
ftr-329	783	23	,	,	PUNCT
ftr-329	783	24	or	or	CCONJ
ftr-329	783	25	103.4	103.4	NUM
ftr-329	783	26	percent	percent	NOUN
ftr-329	783	27	of	of	ADP
ftr-329	783	28	u.s	u.s	PROPN
ftr-329	783	29	.	.	PROPN
ftr-329	783	30	productivity	productivity	PROPN
ftr-329	783	31	,	,	PUNCT
ftr-329	783	32	a	a	DET
ftr-329	783	33	drop	drop	NOUN
ftr-329	783	34	of	of	ADP
ftr-329	783	35	approximately	approximately	ADV
ftr-329	783	36	four	four	NUM
ftr-329	783	37	-	-	PUNCT
ftr-329	783	38	and	and	CCONJ
ftr-329	783	39	-	-	PUNCT
ftr-329	783	40	one	one	NUM
ftr-329	783	41	-	-	PUNCT
ftr-329	783	42	half	half	NOUN
ftr-329	783	43	percent	percent	NOUN
ftr-329	783	44	from	from	ADP
ftr-329	783	45	the	the	DET
ftr-329	783	46	level	level	NOUN
ftr-329	783	47	for	for	ADP
ftr-329	783	48	tax	tax	NOUN
ftr-329	783	49	revenue	revenue	NOUN
ftr-329	783	50	per	per	ADP
ftr-329	783	51	capita	capita	NOUN
ftr-329	783	52	equal	equal	ADJ
ftr-329	783	53	to	to	ADP
ftr-329	783	54	1.6	1.6	NUM
ftr-329	783	55	times	time	NOUN
ftr-329	783	56	that	that	PRON
ftr-329	783	57	of	of	ADP
ftr-329	783	58	the	the	DET
ftr-329	783	59	u.s	u.s	PROPN
ftr-329	783	60	.	.	PROPN
ftr-329	783	61	see	see	PROPN
ftr-329	783	62	table	table	NOUN
ftr-329	783	63	1.c	1.c	NUM
ftr-329	783	64	.	.	PUNCT
ftr-329	783	65	,	,	PUNCT
ftr-329	783	66	line	line	NOUN
ftr-329	783	67	3	3	NUM
ftr-329	783	68	.	.	NOUN
ftr-329	783	69	128	128	NUM
ftr-329	783	70	.	.	PUNCT
ftr-329	784	1	for	for	ADP
ftr-329	784	2	2010	2010	NUM
ftr-329	784	3	,	,	PUNCT
ftr-329	784	4	the	the	DET
ftr-329	784	5	oecd	oecd	PROPN
ftr-329	784	6	estimated	estimate	VERB
ftr-329	784	7	u.s	u.s	PROPN
ftr-329	784	8	.	.	PROPN
ftr-329	784	9	gdp	gdp	NOUN
ftr-329	784	10	as	as	ADP
ftr-329	784	11	$	$	SYM
ftr-329	784	12	14.58	14.58	NUM
ftr-329	784	13	trillion	trillion	NUM
ftr-329	784	14	.	.	PUNCT
ftr-329	785	1	oecd	oecd	PROPN
ftr-329	785	2	,	,	PUNCT
ftr-329	785	3	gross	gross	ADJ
ftr-329	785	4	domestic	domestic	ADJ
ftr-329	785	5	products	product	NOUN
ftr-329	785	6	in	in	ADP
ftr-329	785	7	u.s	u.s	PROPN
ftr-329	785	8	.	.	PROPN
ftr-329	785	9	dollars	dollar	NOUN
ftr-329	785	10	,	,	PUNCT
ftr-329	785	11	http://www.oecd-ilibrary.org/economics/	http://www.oecd-ilibrary.org/economics/	PROPN
ftr-329	785	12	gross	gross	ADJ
ftr-329	785	13	-	-	PUNCT
ftr-329	785	14	domestic	domestic	ADJ
ftr-329	785	15	-	-	PUNCT
ftr-329	785	16	product	product	NOUN
ftr-329	785	17	-	-	PUNCT
ftr-329	785	18	in	in	ADP
ftr-329	785	19	-	-	PUNCT
ftr-329	785	20	us	us	NOUN
ftr-329	785	21	-	-	PUNCT
ftr-329	785	22	dollars_2074384x	dollars_2074384x	NOUN
ftr-329	785	23	-	-	PUNCT
ftr-329	785	24	table3	table3	PROPN
ftr-329	785	25	.	.	PUNCT
ftr-329	786	1	according	accord	VERB
ftr-329	786	2	to	to	ADP
ftr-329	786	3	equation	equation	NOUN
ftr-329	786	4	(	(	PUNCT
ftr-329	786	5	1	1	NUM
ftr-329	786	6	’	'	PUNCT
ftr-329	786	7	)	)	PUNCT
ftr-329	786	8	,	,	PUNCT
ftr-329	786	9	a	a	DET
ftr-329	786	10	country	country	NOUN
ftr-329	786	11	one	one	NUM
ftr-329	786	12	-	-	PUNCT
ftr-329	786	13	twentieth	twentieth	NOUN
ftr-329	786	14	the	the	DET
ftr-329	786	15	size	size	NOUN
ftr-329	786	16	of	of	ADP
ftr-329	786	17	the	the	DET
ftr-329	786	18	u.s	u.s	PROPN
ftr-329	786	19	.	.	PROPN
ftr-329	786	20	with	with	ADP
ftr-329	786	21	a	a	DET
ftr-329	786	22	per	per	ADP
ftr-329	786	23	capita	capita	NOUN
ftr-329	786	24	tax	tax	NOUN
ftr-329	786	25	burden	burden	NOUN
ftr-329	786	26	equal	equal	ADJ
ftr-329	786	27	to	to	ADP
ftr-329	786	28	1.6	1.6	NUM
ftr-329	786	29	times	time	NOUN
ftr-329	786	30	that	that	PRON
ftr-329	786	31	of	of	ADP
ftr-329	786	32	the	the	DET
ftr-329	786	33	u.s	u.s	PROPN
ftr-329	786	34	.	.	PROPN
ftr-329	786	35	would	would	AUX
ftr-329	786	36	have	have	VERB
ftr-329	786	37	gdp	gdp	NOUN
ftr-329	786	38	per	per	ADP
ftr-329	786	39	capita	capita	NOUN
ftr-329	786	40	of	of	ADP
ftr-329	786	41	99	99	NUM
ftr-329	786	42	percent	percent	NOUN
ftr-329	786	43	of	of	ADP
ftr-329	786	44	that	that	PRON
ftr-329	786	45	of	of	ADP
ftr-329	786	46	the	the	DET
ftr-329	786	47	u.s	u.s	PROPN
ftr-329	786	48	.	.	PROPN
ftr-329	786	49	,	,	PUNCT
ftr-329	786	50	resulting	result	VERB
ftr-329	786	51	in	in	ADP
ftr-329	786	52	an	an	DET
ftr-329	786	53	economy	economy	NOUN
ftr-329	786	54	approximately	approximately	ADV
ftr-329	786	55	5	5	NUM
ftr-329	786	56	percent	percent	NOUN
ftr-329	786	57	of	of	ADP
ftr-329	786	58	the	the	DET
ftr-329	786	59	size	size	NOUN
ftr-329	786	60	of	of	ADP
ftr-329	786	61	the	the	DET
ftr-329	786	62	u.s	u.s	PROPN
ftr-329	786	63	.	.	PROPN
ftr-329	786	64	economy	economy	NOUN
ftr-329	786	65	.	.	PUNCT
ftr-329	787	1	129	129	NUM
ftr-329	787	2	.	.	PUNCT
ftr-329	788	1	to	to	PART
ftr-329	788	2	be	be	AUX
ftr-329	788	3	clear	clear	ADJ
ftr-329	788	4	,	,	PUNCT
ftr-329	788	5	the	the	DET
ftr-329	788	6	upward	upward	ADJ
ftr-329	788	7	pressure	pressure	NOUN
ftr-329	788	8	on	on	ADP
ftr-329	788	9	the	the	DET
ftr-329	788	10	price	price	NOUN
ftr-329	788	11	of	of	ADP
ftr-329	788	12	capital	capital	NOUN
ftr-329	788	13	remaining	remain	VERB
ftr-329	788	14	in	in	ADP
ftr-329	788	15	the	the	DET
ftr-329	788	16	jurisdiction	jurisdiction	NOUN
ftr-329	788	17	resulting	result	VERB
ftr-329	788	18	from	from	ADP
ftr-329	788	19	tax	tax	NOUN
ftr-329	788	20	-	-	PUNCT
ftr-329	788	21	induced	induce	VERB
ftr-329	788	22	outflows	outflow	NOUN
ftr-329	788	23	is	be	AUX
ftr-329	788	24	a	a	DET
ftr-329	788	25	consistent	consistent	ADJ
ftr-329	788	26	theme	theme	NOUN
ftr-329	788	27	of	of	ADP
ftr-329	788	28	neutrality	neutrality	NOUN
ftr-329	788	29	analysis	analysis	NOUN
ftr-329	788	30	.	.	PUNCT
ftr-329	789	1	see	see	VERB
ftr-329	789	2	,	,	PUNCT
ftr-329	789	3	e.g.	e.g.	ADV
ftr-329	789	4	,	,	PUNCT
ftr-329	789	5	knoll	knoll	NOUN
ftr-329	789	6	,	,	PUNCT
ftr-329	789	7	int’l	int’l	NUM
ftr-329	789	8	tax	tax	NOUN
ftr-329	789	9	neutrality	neutrality	NOUN
ftr-329	789	10	,	,	PUNCT
ftr-329	789	11	supra	supra	NOUN
ftr-329	789	12	note	note	NOUN
ftr-329	789	13	1	1	NUM
ftr-329	789	14	,	,	PUNCT
ftr-329	789	15	at	at	ADP
ftr-329	789	16	101–04	101–04	NUM
ftr-329	789	17	;	;	PUNCT
ftr-329	789	18	shaheen	shaheen	NOUN
ftr-329	789	19	,	,	PUNCT
ftr-329	789	20	reconsiderations	reconsideration	NOUN
ftr-329	789	21	,	,	PUNCT
ftr-329	789	22	supra	supra	PROPN
ftr-329	789	23	note	note	PROPN
ftr-329	789	24	14	14	NUM
ftr-329	789	25	,	,	PUNCT
ftr-329	789	26	at	at	ADP
ftr-329	789	27	215–19	215–19	NUM
ftr-329	789	28	.	.	PUNCT
ftr-329	790	1	the	the	DET
ftr-329	790	2	claim	claim	NOUN
ftr-329	790	3	here	here	ADV
ftr-329	790	4	is	be	AUX
ftr-329	790	5	that	that	SCONJ
ftr-329	790	6	the	the	DET
ftr-329	790	7	focus	focus	NOUN
ftr-329	790	8	equally	equally	ADV
ftr-329	790	9	needs	need	VERB
ftr-329	790	10	to	to	PART
ftr-329	790	11	be	be	AUX
ftr-329	790	12	on	on	ADP
ftr-329	790	13	the	the	DET
ftr-329	790	14	downward	downward	ADJ
ftr-329	790	15	pressure	pressure	NOUN
ftr-329	790	16	on	on	ADP
ftr-329	790	17	the	the	DET
ftr-329	790	18	price	price	NOUN
ftr-329	790	19	of	of	ADP
ftr-329	790	20	capital	capital	NOUN
ftr-329	790	21	remaining	remain	VERB
ftr-329	790	22	in	in	ADP
ftr-329	790	23	the	the	DET
ftr-329	790	24	jurisdiction	jurisdiction	NOUN
ftr-329	790	25	(	(	PUNCT
ftr-329	790	26	relative	relative	ADJ
ftr-329	790	27	to	to	ADP
ftr-329	790	28	the	the	DET
ftr-329	790	29	price	price	NOUN
ftr-329	790	30	of	of	ADP
ftr-329	790	31	capital	capital	NOUN
ftr-329	790	32	in	in	ADP
ftr-329	790	33	other	other	ADJ
ftr-329	790	34	jurisdictions	jurisdiction	NOUN
ftr-329	790	35	)	)	PUNCT
ftr-329	790	36	that	that	PRON
ftr-329	790	37	results	result	VERB
ftr-329	790	38	from	from	ADP
ftr-329	790	39	the	the	DET
ftr-329	790	40	reduced	reduce	VERB
ftr-329	790	41	productivity	productivity	NOUN
ftr-329	790	42	of	of	ADP
ftr-329	790	43	capital	capital	NOUN
ftr-329	790	44	as	as	SCONJ
ftr-329	790	45	tax	tax	NOUN
ftr-329	790	46	amenities	amenity	NOUN
ftr-329	790	47	go	go	VERB
ftr-329	790	48	unsupplied	unsupplied	ADJ
ftr-329	790	49	.	.	PUNCT
ftr-329	791	1	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	2	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	4	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	5	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	6	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	7	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	8	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	9	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	10	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	11	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	12	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	13	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	14	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	15	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	16	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	17	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	18	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	19	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	20	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	21	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	22	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	23	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	24	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	http://www.oecd-ilibrary.org/economics/gross-domestic-product-in-us-dollars_2074384x-table3	PROPN
ftr-329	791	25	106	106	NUM
ftr-329	791	26	florida	florida	PROPN
ftr-329	791	27	tax	tax	NOUN
ftr-329	791	28	review	review	NOUN
ftr-329	792	1	[	[	X
ftr-329	792	2	vol	vol	NOUN
ftr-329	792	3	.	.	NOUN
ftr-329	792	4	12:2	12:2	NUM
ftr-329	792	5	that	that	PRON
ftr-329	792	6	,	,	PUNCT
ftr-329	792	7	however	however	ADV
ftr-329	792	8	that	that	SCONJ
ftr-329	792	9	analysis	analysis	NOUN
ftr-329	792	10	plays	play	VERB
ftr-329	792	11	out	out	ADP
ftr-329	792	12	,	,	PUNCT
ftr-329	792	13	one	one	PRON
ftr-329	792	14	can	can	AUX
ftr-329	792	15	not	not	PART
ftr-329	792	16	read	read	VERB
ftr-329	792	17	off	off	ADP
ftr-329	792	18	from	from	ADP
ftr-329	792	19	the	the	DET
ftr-329	792	20	fact	fact	NOUN
ftr-329	792	21	that	that	SCONJ
ftr-329	792	22	capital	capital	NOUN
ftr-329	792	23	flows	flow	VERB
ftr-329	792	24	into	into	ADP
ftr-329	792	25	or	or	CCONJ
ftr-329	792	26	out	out	ADP
ftr-329	792	27	of	of	ADP
ftr-329	792	28	the	the	DET
ftr-329	792	29	jurisdiction	jurisdiction	NOUN
ftr-329	792	30	that	that	PRON
ftr-329	792	31	neutrality	neutrality	VERB
ftr-329	792	32	either	either	CCONJ
ftr-329	792	33	has	have	AUX
ftr-329	792	34	been	be	AUX
ftr-329	792	35	“	"	PUNCT
ftr-329	792	36	maintained	maintain	VERB
ftr-329	792	37	”	"	PUNCT
ftr-329	792	38	or	or	CCONJ
ftr-329	792	39	has	have	AUX
ftr-329	792	40	not	not	PART
ftr-329	792	41	according	accord	VERB
ftr-329	792	42	to	to	ADP
ftr-329	792	43	the	the	DET
ftr-329	792	44	savings	saving	NOUN
ftr-329	792	45	neutrality	neutrality	NOUN
ftr-329	792	46	benchmark	benchmark	NOUN
ftr-329	792	47	.	.	PUNCT
ftr-329	793	1	in	in	ADP
ftr-329	793	2	the	the	DET
ftr-329	793	3	case	case	NOUN
ftr-329	793	4	of	of	ADP
ftr-329	793	5	a	a	DET
ftr-329	793	6	net	net	ADJ
ftr-329	793	7	capital	capital	NOUN
ftr-329	793	8	importer	importer	NOUN
ftr-329	793	9	,	,	PUNCT
ftr-329	793	10	the	the	DET
ftr-329	793	11	situation	situation	NOUN
ftr-329	793	12	is	be	AUX
ftr-329	793	13	roughly	roughly	ADV
ftr-329	793	14	reversed	reverse	VERB
ftr-329	793	15	.	.	PUNCT
ftr-329	794	1	a	a	DET
ftr-329	794	2	net	net	ADJ
ftr-329	794	3	25	25	NUM
ftr-329	794	4	percent	percent	NOUN
ftr-329	794	5	increase	increase	NOUN
ftr-329	794	6	in	in	ADP
ftr-329	794	7	capital	capital	ADJ
ftr-329	794	8	inflow	inflow	NOUN
ftr-329	794	9	will	will	AUX
ftr-329	794	10	be	be	AUX
ftr-329	794	11	associated	associate	VERB
ftr-329	794	12	with	with	ADP
ftr-329	794	13	a	a	DET
ftr-329	794	14	25	25	NUM
ftr-329	794	15	percent	percent	NOUN
ftr-329	794	16	increase	increase	NOUN
ftr-329	794	17	in	in	ADP
ftr-329	794	18	tax	tax	NOUN
ftr-329	794	19	revenues	revenue	NOUN
ftr-329	794	20	and	and	CCONJ
ftr-329	794	21	rising	rise	VERB
ftr-329	794	22	productivity	productivity	NOUN
ftr-329	794	23	.	.	PUNCT
ftr-329	795	1	of	of	ADP
ftr-329	795	2	course	course	NOUN
ftr-329	795	3	,	,	PUNCT
ftr-329	795	4	this	this	DET
ftr-329	795	5	result	result	NOUN
ftr-329	795	6	presupposes	presuppose	VERB
ftr-329	795	7	that	that	SCONJ
ftr-329	795	8	tax	tax	NOUN
ftr-329	795	9	rates	rate	NOUN
ftr-329	795	10	remain	remain	VERB
ftr-329	795	11	generally	generally	ADV
ftr-329	795	12	constant	constant	ADJ
ftr-329	795	13	.	.	PUNCT
ftr-329	796	1	as	as	SCONJ
ftr-329	796	2	discussed	discuss	VERB
ftr-329	796	3	in	in	ADP
ftr-329	796	4	part	part	NOUN
ftr-329	796	5	v	v	NOUN
ftr-329	796	6	,	,	PUNCT
ftr-329	796	7	below	below	ADV
ftr-329	796	8	,	,	PUNCT
ftr-329	796	9	this	this	DET
ftr-329	796	10	expectation	expectation	NOUN
ftr-329	796	11	is	be	AUX
ftr-329	796	12	not	not	PART
ftr-329	796	13	reasonable	reasonable	ADJ
ftr-329	796	14	in	in	ADP
ftr-329	796	15	a	a	DET
ftr-329	796	16	world	world	NOUN
ftr-329	796	17	of	of	ADP
ftr-329	796	18	territorial	territorial	ADJ
ftr-329	796	19	states	state	NOUN
ftr-329	796	20	divided	divide	VERB
ftr-329	796	21	into	into	ADP
ftr-329	796	22	net	net	ADJ
ftr-329	796	23	capital	capital	NOUN
ftr-329	796	24	exporting	export	VERB
ftr-329	796	25	countries	country	NOUN
ftr-329	796	26	and	and	CCONJ
ftr-329	796	27	net	net	ADJ
ftr-329	796	28	capital	capital	NOUN
ftr-329	796	29	importing	import	VERB
ftr-329	796	30	countries	country	NOUN
ftr-329	796	31	.	.	PUNCT
ftr-329	797	1	2	2	X
ftr-329	797	2	.	.	X
ftr-329	797	3	worldwide	worldwide	ADJ
ftr-329	797	4	systems	system	NOUN
ftr-329	797	5	in	in	ADP
ftr-329	797	6	worldwide	worldwide	ADJ
ftr-329	797	7	systems	system	NOUN
ftr-329	797	8	,	,	PUNCT
ftr-329	797	9	the	the	DET
ftr-329	797	10	productivity	productivity	NOUN
ftr-329	797	11	consequences	consequence	NOUN
ftr-329	797	12	of	of	ADP
ftr-329	797	13	a	a	DET
ftr-329	797	14	net	net	ADJ
ftr-329	797	15	inflow	inflow	NOUN
ftr-329	797	16	of	of	ADP
ftr-329	797	17	capital	capital	NOUN
ftr-329	797	18	,	,	PUNCT
ftr-329	797	19	without	without	ADP
ftr-329	797	20	more	more	ADJ
ftr-329	797	21	,	,	PUNCT
ftr-329	797	22	do	do	AUX
ftr-329	797	23	not	not	PART
ftr-329	797	24	differ	differ	VERB
ftr-329	797	25	from	from	ADP
ftr-329	797	26	those	those	PRON
ftr-329	797	27	in	in	ADP
ftr-329	797	28	territorial	territorial	ADJ
ftr-329	797	29	systems	system	NOUN
ftr-329	797	30	,	,	PUNCT
ftr-329	797	31	while	while	SCONJ
ftr-329	797	32	the	the	DET
ftr-329	797	33	consequences	consequence	NOUN
ftr-329	797	34	of	of	ADP
ftr-329	797	35	a	a	DET
ftr-329	797	36	net	net	ADJ
ftr-329	797	37	outflow	outflow	NOUN
ftr-329	797	38	of	of	ADP
ftr-329	797	39	capital	capital	NOUN
ftr-329	797	40	may	may	AUX
ftr-329	797	41	or	or	CCONJ
ftr-329	797	42	may	may	AUX
ftr-329	797	43	not	not	PART
ftr-329	797	44	differ	differ	VERB
ftr-329	797	45	markedly	markedly	ADV
ftr-329	797	46	from	from	ADP
ftr-329	797	47	those	those	PRON
ftr-329	797	48	in	in	ADP
ftr-329	797	49	territorial	territorial	ADJ
ftr-329	797	50	systems	system	NOUN
ftr-329	797	51	.	.	PUNCT
ftr-329	798	1	as	as	ADP
ftr-329	798	2	in	in	ADP
ftr-329	798	3	a	a	DET
ftr-329	798	4	territorial	territorial	ADJ
ftr-329	798	5	system	system	NOUN
ftr-329	798	6	,	,	PUNCT
ftr-329	798	7	the	the	DET
ftr-329	798	8	source	source	NOUN
ftr-329	798	9	collects	collect	VERB
ftr-329	798	10	its	its	PRON
ftr-329	798	11	full	full	ADJ
ftr-329	798	12	rate	rate	NOUN
ftr-329	798	13	on	on	ADP
ftr-329	798	14	imported	import	VERB
ftr-329	798	15	capital	capital	NOUN
ftr-329	798	16	,	,	PUNCT
ftr-329	798	17	and	and	CCONJ
ftr-329	798	18	the	the	DET
ftr-329	798	19	associated	associated	ADJ
ftr-329	798	20	benefits	benefit	NOUN
ftr-329	798	21	to	to	PART
ftr-329	798	22	tax	tax	NOUN
ftr-329	798	23	amenities	amenity	NOUN
ftr-329	798	24	all	all	PRON
ftr-329	798	25	arise	arise	VERB
ftr-329	798	26	there	there	ADV
ftr-329	798	27	.	.	PUNCT
ftr-329	799	1	the	the	DET
ftr-329	799	2	productivity	productivity	NOUN
ftr-329	799	3	consequences	consequence	NOUN
ftr-329	799	4	in	in	ADP
ftr-329	799	5	the	the	DET
ftr-329	799	6	residence	residence	NOUN
ftr-329	799	7	are	be	AUX
ftr-329	799	8	more	more	ADV
ftr-329	799	9	ambiguous	ambiguous	ADJ
ftr-329	799	10	.	.	PUNCT
ftr-329	800	1	if	if	SCONJ
ftr-329	800	2	capital	capital	NOUN
ftr-329	800	3	moves	move	VERB
ftr-329	800	4	to	to	ADP
ftr-329	800	5	a	a	DET
ftr-329	800	6	higher	higher	ADV
ftr-329	800	7	-	-	PUNCT
ftr-329	800	8	taxed	tax	VERB
ftr-329	800	9	jurisdiction	jurisdiction	NOUN
ftr-329	800	10	,	,	PUNCT
ftr-329	800	11	the	the	DET
ftr-329	800	12	result	result	NOUN
ftr-329	800	13	is	be	AUX
ftr-329	800	14	the	the	DET
ftr-329	800	15	same	same	ADJ
ftr-329	800	16	as	as	ADP
ftr-329	800	17	in	in	ADP
ftr-329	800	18	a	a	DET
ftr-329	800	19	territorial	territorial	ADJ
ftr-329	800	20	system	system	NOUN
ftr-329	800	21	,	,	PUNCT
ftr-329	800	22	assuming	assume	VERB
ftr-329	800	23	the	the	DET
ftr-329	800	24	ftc	ftc	PROPN
ftr-329	800	25	is	be	AUX
ftr-329	800	26	limited	limit	VERB
ftr-329	800	27	:	:	PUNCT
ftr-329	800	28	the	the	DET
ftr-329	800	29	residence	residence	NOUN
ftr-329	800	30	experiences	experience	VERB
ftr-329	800	31	a	a	DET
ftr-329	800	32	net	net	ADJ
ftr-329	800	33	reduction	reduction	NOUN
ftr-329	800	34	in	in	ADP
ftr-329	800	35	tax	tax	NOUN
ftr-329	800	36	revenues	revenue	NOUN
ftr-329	800	37	equal	equal	ADJ
ftr-329	800	38	to	to	ADP
ftr-329	800	39	all	all	DET
ftr-329	800	40	tax	tax	NOUN
ftr-329	800	41	on	on	ADP
ftr-329	800	42	the	the	DET
ftr-329	800	43	departed	depart	VERB
ftr-329	800	44	capital	capital	NOUN
ftr-329	800	45	,	,	PUNCT
ftr-329	800	46	giving	give	VERB
ftr-329	800	47	rise	rise	NOUN
ftr-329	800	48	to	to	ADP
ftr-329	800	49	the	the	DET
ftr-329	800	50	same	same	ADJ
ftr-329	800	51	reduction	reduction	NOUN
ftr-329	800	52	in	in	ADP
ftr-329	800	53	productivity	productivity	NOUN
ftr-329	800	54	that	that	PRON
ftr-329	800	55	arises	arise	VERB
ftr-329	800	56	under	under	ADP
ftr-329	800	57	a	a	DET
ftr-329	800	58	territorial	territorial	ADJ
ftr-329	800	59	system	system	NOUN
ftr-329	800	60	.	.	PUNCT
ftr-329	801	1	(	(	PUNCT
ftr-329	801	2	if	if	SCONJ
ftr-329	801	3	the	the	DET
ftr-329	801	4	ftc	ftc	PROPN
ftr-329	801	5	is	be	AUX
ftr-329	801	6	unlimited	unlimited	ADJ
ftr-329	801	7	,	,	PUNCT
ftr-329	801	8	there	there	PRON
ftr-329	801	9	is	be	VERB
ftr-329	801	10	an	an	DET
ftr-329	801	11	additional	additional	ADJ
ftr-329	801	12	reduction	reduction	NOUN
ftr-329	801	13	in	in	ADP
ftr-329	801	14	residence	residence	NOUN
ftr-329	801	15	tax	tax	NOUN
ftr-329	801	16	revenue	revenue	NOUN
ftr-329	801	17	equal	equal	ADJ
ftr-329	801	18	to	to	ADP
ftr-329	801	19	the	the	DET
ftr-329	801	20	difference	difference	NOUN
ftr-329	801	21	between	between	ADP
ftr-329	801	22	the	the	DET
ftr-329	801	23	tax	tax	NOUN
ftr-329	801	24	on	on	ADP
ftr-329	801	25	income	income	NOUN
ftr-329	801	26	at	at	ADP
ftr-329	801	27	the	the	DET
ftr-329	801	28	source	source	NOUN
ftr-329	801	29	rate	rate	NOUN
ftr-329	801	30	and	and	CCONJ
ftr-329	801	31	the	the	DET
ftr-329	801	32	tax	tax	NOUN
ftr-329	801	33	on	on	ADP
ftr-329	801	34	income	income	NOUN
ftr-329	801	35	at	at	ADP
ftr-329	801	36	the	the	DET
ftr-329	801	37	residence	residence	NOUN
ftr-329	801	38	rate	rate	NOUN
ftr-329	801	39	,	,	PUNCT
ftr-329	801	40	resulting	result	VERB
ftr-329	801	41	in	in	ADP
ftr-329	801	42	even	even	ADV
ftr-329	801	43	greater	great	ADJ
ftr-329	801	44	degradation	degradation	NOUN
ftr-329	801	45	of	of	ADP
ftr-329	801	46	residence	residence	NOUN
ftr-329	801	47	productivity	productivity	NOUN
ftr-329	801	48	.	.	PUNCT
ftr-329	802	1	however	however	ADV
ftr-329	802	2	,	,	PUNCT
ftr-329	802	3	as	as	SCONJ
ftr-329	802	4	noted	note	VERB
ftr-329	802	5	earlier	early	ADV
ftr-329	802	6	,	,	PUNCT
ftr-329	802	7	no	no	DET
ftr-329	802	8	system	system	NOUN
ftr-329	802	9	provides	provide	VERB
ftr-329	802	10	or	or	CCONJ
ftr-329	802	11	is	be	AUX
ftr-329	802	12	likely	likely	ADJ
ftr-329	802	13	to	to	PART
ftr-329	802	14	provide	provide	VERB
ftr-329	802	15	an	an	DET
ftr-329	802	16	unlimited	unlimited	ADJ
ftr-329	802	17	ftc.130	ftc.130	NOUN
ftr-329	802	18	)	)	PUNCT
ftr-329	802	19	if	if	SCONJ
ftr-329	802	20	the	the	DET
ftr-329	802	21	source	source	NOUN
ftr-329	802	22	jurisdiction	jurisdiction	NOUN
ftr-329	802	23	taxes	taxis	NOUN
ftr-329	802	24	at	at	ADP
ftr-329	802	25	a	a	DET
ftr-329	802	26	lower	low	ADJ
ftr-329	802	27	rate	rate	NOUN
ftr-329	802	28	than	than	ADP
ftr-329	802	29	the	the	DET
ftr-329	802	30	residence	residence	NOUN
ftr-329	802	31	jurisdiction	jurisdiction	NOUN
ftr-329	802	32	,	,	PUNCT
ftr-329	802	33	the	the	DET
ftr-329	802	34	residence	residence	NOUN
ftr-329	802	35	retains	retain	VERB
ftr-329	802	36	residual	residual	ADJ
ftr-329	802	37	tax	tax	NOUN
ftr-329	802	38	revenue	revenue	NOUN
ftr-329	802	39	equal	equal	ADJ
ftr-329	802	40	to	to	ADP
ftr-329	802	41	the	the	DET
ftr-329	802	42	difference	difference	NOUN
ftr-329	802	43	between	between	ADP
ftr-329	802	44	the	the	DET
ftr-329	802	45	residence	residence	NOUN
ftr-329	802	46	country	country	NOUN
ftr-329	802	47	and	and	CCONJ
ftr-329	802	48	source	source	NOUN
ftr-329	802	49	country	country	NOUN
ftr-329	802	50	rates	rate	NOUN
ftr-329	802	51	applied	apply	VERB
ftr-329	802	52	to	to	ADP
ftr-329	802	53	net	net	ADJ
ftr-329	802	54	sourcebased	sourcebase	VERB
ftr-329	802	55	investment	investment	NOUN
ftr-329	802	56	income	income	NOUN
ftr-329	802	57	.	.	PUNCT
ftr-329	803	1	the	the	DET
ftr-329	803	2	productivity	productivity	NOUN
ftr-329	803	3	consequences	consequence	NOUN
ftr-329	803	4	of	of	ADP
ftr-329	803	5	the	the	DET
ftr-329	803	6	retention	retention	NOUN
ftr-329	803	7	are	be	AUX
ftr-329	803	8	unclear	unclear	ADJ
ftr-329	803	9	.	.	PUNCT
ftr-329	804	1	the	the	DET
ftr-329	804	2	model	model	NOUN
ftr-329	804	3	of	of	ADP
ftr-329	804	4	productivity	productivity	NOUN
ftr-329	804	5	developed	develop	VERB
ftr-329	804	6	in	in	ADP
ftr-329	804	7	this	this	DET
ftr-329	804	8	part	part	NOUN
ftr-329	804	9	is	be	AUX
ftr-329	804	10	based	base	VERB
ftr-329	804	11	on	on	ADP
ftr-329	804	12	the	the	DET
ftr-329	804	13	theory	theory	NOUN
ftr-329	804	14	that	that	SCONJ
ftr-329	804	15	over	over	ADP
ftr-329	804	16	the	the	DET
ftr-329	804	17	range	range	NOUN
ftr-329	804	18	of	of	ADP
ftr-329	804	19	reasonably	reasonably	ADV
ftr-329	804	20	possible	possible	ADJ
ftr-329	804	21	tax	tax	NOUN
ftr-329	804	22	rates	rate	NOUN
ftr-329	804	23	,	,	PUNCT
ftr-329	804	24	tax	tax	NOUN
ftr-329	804	25	revenues	revenue	NOUN
ftr-329	804	26	significantly	significantly	ADV
ftr-329	804	27	drive	drive	VERB
ftr-329	804	28	the	the	DET
ftr-329	804	29	rate	rate	NOUN
ftr-329	804	30	of	of	ADP
ftr-329	804	31	return	return	NOUN
ftr-329	804	32	to	to	ADP
ftr-329	804	33	privately	privately	ADV
ftr-329	804	34	-	-	PUNCT
ftr-329	804	35	held	hold	VERB
ftr-329	804	36	capital	capital	NOUN
ftr-329	804	37	.	.	PUNCT
ftr-329	805	1	the	the	DET
ftr-329	805	2	model	model	NOUN
ftr-329	805	3	further	far	ADV
ftr-329	805	4	supposes	suppose	VERB
ftr-329	805	5	that	that	SCONJ
ftr-329	805	6	,	,	PUNCT
ftr-329	805	7	for	for	ADP
ftr-329	805	8	a	a	DET
ftr-329	805	9	variety	variety	NOUN
ftr-329	805	10	of	of	ADP
ftr-329	805	11	reasons	reason	NOUN
ftr-329	805	12	,	,	PUNCT
ftr-329	805	13	the	the	DET
ftr-329	805	14	increase	increase	NOUN
ftr-329	805	15	or	or	CCONJ
ftr-329	805	16	reduction	reduction	NOUN
ftr-329	805	17	in	in	ADP
ftr-329	805	18	taxes	taxis	NOUN
ftr-329	805	19	on	on	ADP
ftr-329	805	20	capital	capital	NOUN
ftr-329	805	21	will	will	AUX
ftr-329	805	22	be	be	AUX
ftr-329	805	23	related	relate	VERB
ftr-329	805	24	to	to	ADP
ftr-329	805	25	the	the	DET
ftr-329	805	26	logarithm	logarithm	NOUN
ftr-329	805	27	of	of	ADP
ftr-329	805	28	the	the	DET
ftr-329	805	29	pre	pre	ADJ
ftr-329	805	30	-	-	ADJ
ftr-329	805	31	tax	tax	ADJ
ftr-329	805	32	rate	rate	NOUN
ftr-329	805	33	of	of	ADP
ftr-329	805	34	return	return	NOUN
ftr-329	805	35	.	.	PUNCT
ftr-329	806	1	in	in	ADP
ftr-329	806	2	other	other	ADJ
ftr-329	806	3	words	word	NOUN
ftr-329	806	4	,	,	PUNCT
ftr-329	806	5	if	if	SCONJ
ftr-329	806	6	,	,	PUNCT
ftr-329	806	7	as	as	SCONJ
ftr-329	806	8	capital	capital	NOUN
ftr-329	806	9	leaves	leave	VERB
ftr-329	806	10	the	the	DET
ftr-329	806	11	jurisdiction	jurisdiction	NOUN
ftr-329	806	12	,	,	PUNCT
ftr-329	806	13	all	all	PRON
ftr-329	806	14	of	of	ADP
ftr-329	806	15	the	the	DET
ftr-329	806	16	associated	associated	ADJ
ftr-329	806	17	tax	tax	NOUN
ftr-329	806	18	revenues	revenue	NOUN
ftr-329	806	19	leave	leave	VERB
ftr-329	806	20	the	the	DET
ftr-329	806	21	jurisdiction	jurisdiction	NOUN
ftr-329	806	22	,	,	PUNCT
ftr-329	806	23	the	the	DET
ftr-329	806	24	resultant	resultant	NOUN
ftr-329	806	25	reduction	reduction	NOUN
ftr-329	806	26	in	in	ADP
ftr-329	806	27	tax	tax	NOUN
ftr-329	806	28	revenues	revenue	NOUN
ftr-329	806	29	has	have	VERB
ftr-329	806	30	a	a	DET
ftr-329	806	31	downward	downward	ADJ
ftr-329	806	32	effect	effect	NOUN
ftr-329	806	33	on	on	ADP
ftr-329	806	34	productivity	productivity	NOUN
ftr-329	806	35	that	that	PRON
ftr-329	806	36	exceeds	exceed	VERB
ftr-329	806	37	the	the	DET
ftr-329	806	38	upward	upward	ADJ
ftr-329	806	39	effect	effect	NOUN
ftr-329	806	40	from	from	ADP
ftr-329	806	41	having	have	VERB
ftr-329	806	42	to	to	PART
ftr-329	806	43	supply	supply	VERB
ftr-329	806	44	fewer	few	ADJ
ftr-329	806	45	tax	tax	NOUN
ftr-329	806	46	amenities	amenity	NOUN
ftr-329	806	47	by	by	ADP
ftr-329	806	48	reason	reason	NOUN
ftr-329	806	49	of	of	ADP
ftr-329	806	50	the	the	DET
ftr-329	806	51	reduced	reduce	VERB
ftr-329	806	52	quantity	quantity	NOUN
ftr-329	806	53	of	of	ADP
ftr-329	806	54	capital	capital	NOUN
ftr-329	806	55	130	130	NUM
ftr-329	806	56	.	.	PUNCT
ftr-329	807	1	see	see	VERB
ftr-329	807	2	supra	supra	PROPN
ftr-329	807	3	part	part	PROPN
ftr-329	807	4	ii.b	ii.b	PROPN
ftr-329	807	5	.	.	PUNCT
ftr-329	808	1	2012	2012	NUM
ftr-329	808	2	]	]	PUNCT
ftr-329	808	3	tax	tax	NOUN
ftr-329	808	4	neutralities	neutrality	NOUN
ftr-329	808	5	and	and	CCONJ
ftr-329	808	6	tax	tax	NOUN
ftr-329	808	7	amenities	amenity	NOUN
ftr-329	808	8	107	107	NUM
ftr-329	808	9	present	present	ADJ
ftr-329	808	10	there	there	ADV
ftr-329	808	11	.	.	PUNCT
ftr-329	809	1	by	by	ADP
ftr-329	809	2	the	the	DET
ftr-329	809	3	same	same	ADJ
ftr-329	809	4	token	token	NOUN
ftr-329	809	5	,	,	PUNCT
ftr-329	809	6	however	however	ADV
ftr-329	809	7	,	,	PUNCT
ftr-329	809	8	the	the	DET
ftr-329	809	9	departure	departure	NOUN
ftr-329	809	10	of	of	ADP
ftr-329	809	11	capital	capital	NOUN
ftr-329	809	12	from	from	ADP
ftr-329	809	13	a	a	DET
ftr-329	809	14	jurisdiction	jurisdiction	NOUN
ftr-329	809	15	does	do	AUX
ftr-329	809	16	imply	imply	VERB
ftr-329	809	17	that	that	SCONJ
ftr-329	809	18	the	the	DET
ftr-329	809	19	burden	burden	NOUN
ftr-329	809	20	on	on	ADP
ftr-329	809	21	infrastructure	infrastructure	NOUN
ftr-329	809	22	,	,	PUNCT
ftr-329	809	23	and	and	CCONJ
ftr-329	809	24	consequently	consequently	ADV
ftr-329	809	25	the	the	DET
ftr-329	809	26	cost	cost	NOUN
ftr-329	809	27	of	of	ADP
ftr-329	809	28	tax	tax	NOUN
ftr-329	809	29	amenities	amenity	NOUN
ftr-329	809	30	,	,	PUNCT
ftr-329	809	31	drops	drop	VERB
ftr-329	809	32	to	to	ADP
ftr-329	809	33	some	some	DET
ftr-329	809	34	extent	extent	NOUN
ftr-329	809	35	.	.	PUNCT
ftr-329	810	1	therefore	therefore	ADV
ftr-329	810	2	,	,	PUNCT
ftr-329	810	3	in	in	ADP
ftr-329	810	4	a	a	DET
ftr-329	810	5	worldwide	worldwide	ADJ
ftr-329	810	6	system	system	NOUN
ftr-329	810	7	where	where	SCONJ
ftr-329	810	8	capital	capital	NOUN
ftr-329	810	9	leaves	leave	VERB
ftr-329	810	10	a	a	DET
ftr-329	810	11	high	high	ADJ
ftr-329	810	12	-	-	PUNCT
ftr-329	810	13	tax	tax	NOUN
ftr-329	810	14	residence	residence	NOUN
ftr-329	810	15	for	for	ADP
ftr-329	810	16	a	a	DET
ftr-329	810	17	low	low	ADJ
ftr-329	810	18	-	-	PUNCT
ftr-329	810	19	tax	tax	NOUN
ftr-329	810	20	source	source	NOUN
ftr-329	810	21	,	,	PUNCT
ftr-329	810	22	the	the	DET
ftr-329	810	23	effect	effect	NOUN
ftr-329	810	24	on	on	ADP
ftr-329	810	25	residence	residence	NOUN
ftr-329	810	26	productivity	productivity	NOUN
ftr-329	810	27	from	from	ADP
ftr-329	810	28	reduced	reduce	VERB
ftr-329	810	29	tax	tax	NOUN
ftr-329	810	30	revenues	revenue	NOUN
ftr-329	810	31	depends	depend	VERB
ftr-329	810	32	on	on	ADP
ftr-329	810	33	whether	whether	SCONJ
ftr-329	810	34	the	the	DET
ftr-329	810	35	residual	residual	ADJ
ftr-329	810	36	tax	tax	NOUN
ftr-329	810	37	revenue	revenue	NOUN
ftr-329	810	38	in	in	ADP
ftr-329	810	39	the	the	DET
ftr-329	810	40	residence	residence	NOUN
ftr-329	810	41	covers	cover	VERB
ftr-329	810	42	the	the	DET
ftr-329	810	43	cost	cost	NOUN
ftr-329	810	44	of	of	ADP
ftr-329	810	45	maintaining	maintain	VERB
ftr-329	810	46	the	the	DET
ftr-329	810	47	reduced	reduce	VERB
ftr-329	810	48	need	need	NOUN
ftr-329	810	49	for	for	ADP
ftr-329	810	50	tax	tax	NOUN
ftr-329	810	51	amenities	amenity	NOUN
ftr-329	810	52	there	there	ADV
ftr-329	810	53	.	.	PUNCT
ftr-329	811	1	this	this	PRON
ftr-329	811	2	is	be	AUX
ftr-329	811	3	an	an	DET
ftr-329	811	4	empirical	empirical	ADJ
ftr-329	811	5	question	question	NOUN
ftr-329	811	6	that	that	PRON
ftr-329	811	7	is	be	AUX
ftr-329	811	8	a	a	DET
ftr-329	811	9	function	function	NOUN
ftr-329	811	10	of	of	ADP
ftr-329	811	11	a	a	DET
ftr-329	811	12	number	number	NOUN
ftr-329	811	13	of	of	ADP
ftr-329	811	14	variables	variable	NOUN
ftr-329	811	15	,	,	PUNCT
ftr-329	811	16	including	include	VERB
ftr-329	811	17	the	the	DET
ftr-329	811	18	initial	initial	ADJ
ftr-329	811	19	quantity	quantity	NOUN
ftr-329	811	20	of	of	ADP
ftr-329	811	21	tax	tax	NOUN
ftr-329	811	22	revenue	revenue	NOUN
ftr-329	811	23	per	per	ADP
ftr-329	811	24	capita	capita	NOUN
ftr-329	811	25	in	in	ADP
ftr-329	811	26	the	the	DET
ftr-329	811	27	residence	residence	NOUN
ftr-329	811	28	(	(	PUNCT
ftr-329	811	29	a	a	DET
ftr-329	811	30	higher	high	ADJ
ftr-329	811	31	amount	amount	NOUN
ftr-329	811	32	associated	associate	VERB
ftr-329	811	33	with	with	ADP
ftr-329	811	34	less	less	ADJ
ftr-329	811	35	reduction	reduction	NOUN
ftr-329	811	36	in	in	ADP
ftr-329	811	37	productivity	productivity	NOUN
ftr-329	811	38	as	as	ADP
ftr-329	811	39	capital	capital	NOUN
ftr-329	811	40	leaves	leave	NOUN
ftr-329	811	41	)	)	PUNCT
ftr-329	811	42	,	,	PUNCT
ftr-329	811	43	the	the	DET
ftr-329	811	44	difference	difference	NOUN
ftr-329	811	45	between	between	ADP
ftr-329	811	46	the	the	DET
ftr-329	811	47	source	source	NOUN
ftr-329	811	48	and	and	CCONJ
ftr-329	811	49	resident	resident	NOUN
ftr-329	811	50	rates	rate	NOUN
ftr-329	811	51	(	(	PUNCT
ftr-329	811	52	a	a	DET
ftr-329	811	53	greater	great	ADJ
ftr-329	811	54	difference	difference	NOUN
ftr-329	811	55	associated	associate	VERB
ftr-329	811	56	with	with	ADP
ftr-329	811	57	less	less	ADJ
ftr-329	811	58	reduction	reduction	NOUN
ftr-329	811	59	in	in	ADP
ftr-329	811	60	productivity	productivity	NOUN
ftr-329	811	61	as	as	ADP
ftr-329	811	62	capital	capital	NOUN
ftr-329	811	63	leaves	leave	NOUN
ftr-329	811	64	)	)	PUNCT
ftr-329	811	65	and	and	CCONJ
ftr-329	811	66	the	the	DET
ftr-329	811	67	size	size	NOUN
ftr-329	811	68	of	of	ADP
ftr-329	811	69	the	the	DET
ftr-329	811	70	residence	residence	NOUN
ftr-329	811	71	(	(	PUNCT
ftr-329	811	72	a	a	DET
ftr-329	811	73	larger	large	ADJ
ftr-329	811	74	population	population	NOUN
ftr-329	811	75	associated	associate	VERB
ftr-329	811	76	with	with	ADP
ftr-329	811	77	less	less	ADJ
ftr-329	811	78	reduction	reduction	NOUN
ftr-329	811	79	in	in	ADP
ftr-329	811	80	productivity	productivity	NOUN
ftr-329	811	81	as	as	ADP
ftr-329	811	82	capital	capital	NOUN
ftr-329	811	83	leaves	leave	NOUN
ftr-329	811	84	)	)	PUNCT
ftr-329	811	85	.	.	PUNCT
ftr-329	812	1	as	as	ADP
ftr-329	812	2	a	a	DET
ftr-329	812	3	general	general	ADJ
ftr-329	812	4	matter	matter	NOUN
ftr-329	812	5	,	,	PUNCT
ftr-329	812	6	however	however	ADV
ftr-329	812	7	,	,	PUNCT
ftr-329	812	8	one	one	PRON
ftr-329	812	9	may	may	AUX
ftr-329	812	10	say	say	VERB
ftr-329	812	11	that	that	PRON
ftr-329	812	12	to	to	ADP
ftr-329	812	13	the	the	DET
ftr-329	812	14	extent	extent	NOUN
ftr-329	812	15	tax	tax	NOUN
ftr-329	812	16	revenue	revenue	NOUN
ftr-329	812	17	remains	remain	VERB
ftr-329	812	18	in	in	ADP
ftr-329	812	19	the	the	DET
ftr-329	812	20	residence	residence	NOUN
ftr-329	812	21	as	as	SCONJ
ftr-329	812	22	capital	capital	NOUN
ftr-329	812	23	departs	depart	VERB
ftr-329	812	24	for	for	ADP
ftr-329	812	25	the	the	DET
ftr-329	812	26	source	source	NOUN
ftr-329	812	27	,	,	PUNCT
ftr-329	812	28	the	the	DET
ftr-329	812	29	downward	downward	ADJ
ftr-329	812	30	effect	effect	NOUN
ftr-329	812	31	on	on	ADP
ftr-329	812	32	residence	residence	NOUN
ftr-329	812	33	productivity	productivity	NOUN
ftr-329	812	34	is	be	AUX
ftr-329	812	35	muted	mute	VERB
ftr-329	812	36	,	,	PUNCT
ftr-329	812	37	while	while	SCONJ
ftr-329	812	38	it	it	PRON
ftr-329	812	39	may	may	AUX
ftr-329	812	40	even	even	ADV
ftr-329	812	41	be	be	AUX
ftr-329	812	42	the	the	DET
ftr-329	812	43	case	case	NOUN
ftr-329	812	44	that	that	SCONJ
ftr-329	812	45	there	there	PRON
ftr-329	812	46	is	be	VERB
ftr-329	812	47	net	net	ADJ
ftr-329	812	48	increase	increase	NOUN
ftr-329	812	49	in	in	ADP
ftr-329	812	50	productivity	productivity	NOUN
ftr-329	812	51	.	.	PUNCT
ftr-329	813	1	c.	c.	NOUN
ftr-329	813	2	conclusion	conclusion	NOUN
ftr-329	813	3	on	on	ADP
ftr-329	813	4	neutrality	neutrality	NOUN
ftr-329	813	5	and	and	CCONJ
ftr-329	813	6	amenities	amenity	NOUN
ftr-329	813	7	the	the	DET
ftr-329	813	8	discussion	discussion	NOUN
ftr-329	813	9	in	in	ADP
ftr-329	813	10	this	this	DET
ftr-329	813	11	part	part	NOUN
ftr-329	813	12	has	have	AUX
ftr-329	813	13	developed	develop	VERB
ftr-329	813	14	the	the	DET
ftr-329	813	15	thesis	thesis	NOUN
ftr-329	813	16	,	,	PUNCT
ftr-329	813	17	backed	back	VERB
ftr-329	813	18	by	by	ADP
ftr-329	813	19	evidence	evidence	NOUN
ftr-329	813	20	,	,	PUNCT
ftr-329	813	21	that	that	SCONJ
ftr-329	813	22	the	the	DET
ftr-329	813	23	presence	presence	NOUN
ftr-329	813	24	in	in	ADP
ftr-329	813	25	a	a	DET
ftr-329	813	26	jurisdiction	jurisdiction	NOUN
ftr-329	813	27	of	of	ADP
ftr-329	813	28	what	what	PRON
ftr-329	813	29	i	i	PRON
ftr-329	813	30	have	have	AUX
ftr-329	813	31	termed	term	VERB
ftr-329	813	32	“	"	PUNCT
ftr-329	813	33	tax	tax	NOUN
ftr-329	813	34	amenities	amenity	NOUN
ftr-329	813	35	”	"	PUNCT
ftr-329	813	36	—	—	PUNCT
ftr-329	813	37	infrastructure	infrastructure	NOUN
ftr-329	813	38	and	and	CCONJ
ftr-329	813	39	other	other	ADJ
ftr-329	813	40	public	public	ADJ
ftr-329	813	41	or	or	CCONJ
ftr-329	813	42	quasi	quasi	ADJ
ftr-329	813	43	-	-	ADJ
ftr-329	813	44	public	public	ADJ
ftr-329	813	45	goods	good	NOUN
ftr-329	813	46	that	that	PRON
ftr-329	813	47	are	be	AUX
ftr-329	813	48	paid	pay	VERB
ftr-329	813	49	for	for	ADP
ftr-329	813	50	with	with	ADP
ftr-329	813	51	tax	tax	NOUN
ftr-329	813	52	revenues	revenue	NOUN
ftr-329	813	53	—	—	PUNCT
ftr-329	813	54	plays	play	VERB
ftr-329	813	55	a	a	DET
ftr-329	813	56	significant	significant	ADJ
ftr-329	813	57	role	role	NOUN
ftr-329	813	58	in	in	ADP
ftr-329	813	59	the	the	DET
ftr-329	813	60	productivity	productivity	NOUN
ftr-329	813	61	of	of	ADP
ftr-329	813	62	capital	capital	NOUN
ftr-329	813	63	there	there	ADV
ftr-329	813	64	.	.	PUNCT
ftr-329	814	1	the	the	DET
ftr-329	814	2	ramifications	ramification	NOUN
ftr-329	814	3	of	of	ADP
ftr-329	814	4	the	the	DET
ftr-329	814	5	thesis	thesis	NOUN
ftr-329	814	6	,	,	PUNCT
ftr-329	814	7	if	if	SCONJ
ftr-329	814	8	true	true	ADJ
ftr-329	814	9	,	,	PUNCT
ftr-329	814	10	are	be	AUX
ftr-329	814	11	reasonably	reasonably	ADV
ftr-329	814	12	farreaching	farreaching	ADJ
ftr-329	814	13	.	.	PUNCT
ftr-329	815	1	part	part	NOUN
ftr-329	815	2	iii	iii	NUM
ftr-329	815	3	developed	develop	VERB
ftr-329	815	4	the	the	DET
ftr-329	815	5	argument	argument	NOUN
ftr-329	815	6	that	that	SCONJ
ftr-329	815	7	any	any	DET
ftr-329	815	8	system	system	NOUN
ftr-329	815	9	for	for	ADP
ftr-329	815	10	taxing	tax	VERB
ftr-329	815	11	crossborder	crossborder	NOUN
ftr-329	815	12	transactions	transaction	NOUN
ftr-329	815	13	creates	create	VERB
ftr-329	815	14	incentives	incentive	NOUN
ftr-329	815	15	that	that	PRON
ftr-329	815	16	alter	alter	VERB
ftr-329	815	17	the	the	DET
ftr-329	815	18	absolute	absolute	ADJ
ftr-329	815	19	productivity	productivity	NOUN
ftr-329	815	20	of	of	ADP
ftr-329	815	21	capital	capital	NOUN
ftr-329	815	22	in	in	ADP
ftr-329	815	23	any	any	DET
ftr-329	815	24	jurisdiction	jurisdiction	NOUN
ftr-329	815	25	,	,	PUNCT
ftr-329	815	26	assuming	assume	VERB
ftr-329	815	27	that	that	SCONJ
ftr-329	815	28	capital	capital	NOUN
ftr-329	815	29	moves	move	NOUN
ftr-329	815	30	or	or	CCONJ
ftr-329	815	31	its	its	PRON
ftr-329	815	32	ownership	ownership	NOUN
ftr-329	815	33	is	be	AUX
ftr-329	815	34	adjusted	adjust	VERB
ftr-329	815	35	,	,	PUNCT
ftr-329	815	36	or	or	CCONJ
ftr-329	815	37	that	that	SCONJ
ftr-329	815	38	tax	tax	NOUN
ftr-329	815	39	revenues	revenue	NOUN
ftr-329	815	40	are	be	AUX
ftr-329	815	41	reallocated	reallocate	VERB
ftr-329	815	42	,	,	PUNCT
ftr-329	815	43	in	in	ADP
ftr-329	815	44	response	response	NOUN
ftr-329	815	45	to	to	ADP
ftr-329	815	46	tax	tax	NOUN
ftr-329	815	47	rules	rule	NOUN
ftr-329	815	48	.	.	PUNCT
ftr-329	816	1	(	(	PUNCT
ftr-329	816	2	similar	similar	ADJ
ftr-329	816	3	consequences	consequence	NOUN
ftr-329	816	4	follow	follow	VERB
ftr-329	816	5	if	if	SCONJ
ftr-329	816	6	labor	labor	NOUN
ftr-329	816	7	moves	move	NOUN
ftr-329	816	8	or	or	CCONJ
ftr-329	816	9	is	be	AUX
ftr-329	816	10	reallocated	reallocate	VERB
ftr-329	816	11	,	,	PUNCT
ftr-329	816	12	a	a	DET
ftr-329	816	13	question	question	NOUN
ftr-329	816	14	not	not	PART
ftr-329	816	15	treated	treat	VERB
ftr-329	816	16	here	here	ADV
ftr-329	816	17	.	.	PUNCT
ftr-329	816	18	)	)	PUNCT
ftr-329	817	1	changes	change	NOUN
ftr-329	817	2	in	in	ADP
ftr-329	817	3	absolute	absolute	ADJ
ftr-329	817	4	productivity	productivity	NOUN
ftr-329	817	5	in	in	ADP
ftr-329	817	6	the	the	DET
ftr-329	817	7	jurisdiction	jurisdiction	NOUN
ftr-329	817	8	,	,	PUNCT
ftr-329	817	9	no	no	ADV
ftr-329	817	10	less	less	ADJ
ftr-329	817	11	than	than	ADP
ftr-329	817	12	tax	tax	NOUN
ftr-329	817	13	-	-	PUNCT
ftr-329	817	14	induced	induce	VERB
ftr-329	817	15	movements	movement	NOUN
ftr-329	817	16	of	of	ADP
ftr-329	817	17	assets	asset	NOUN
ftr-329	817	18	or	or	CCONJ
ftr-329	817	19	capabilities	capability	NOUN
ftr-329	817	20	or	or	CCONJ
ftr-329	817	21	changes	change	NOUN
ftr-329	817	22	to	to	ADP
ftr-329	817	23	the	the	DET
ftr-329	817	24	relative	relative	ADJ
ftr-329	817	25	supplies	supply	NOUN
ftr-329	817	26	of	of	ADP
ftr-329	817	27	labor	labor	NOUN
ftr-329	817	28	and	and	CCONJ
ftr-329	817	29	capital	capital	NOUN
ftr-329	817	30	,	,	PUNCT
ftr-329	817	31	have	have	VERB
ftr-329	817	32	an	an	DET
ftr-329	817	33	effect	effect	NOUN
ftr-329	817	34	on	on	ADP
ftr-329	817	35	the	the	DET
ftr-329	817	36	“	"	PUNCT
ftr-329	817	37	pre	pre	ADJ
ftr-329	817	38	-	-	ADJ
ftr-329	817	39	tax	tax	ADJ
ftr-329	817	40	rate	rate	NOUN
ftr-329	817	41	of	of	ADP
ftr-329	817	42	return	return	NOUN
ftr-329	817	43	”	"	PUNCT
ftr-329	817	44	and	and	CCONJ
ftr-329	817	45	indicate	indicate	VERB
ftr-329	817	46	that	that	SCONJ
ftr-329	817	47	productivity	productivity	NOUN
ftr-329	817	48	enhancements	enhancement	NOUN
ftr-329	817	49	may	may	AUX
ftr-329	817	50	result	result	VERB
ftr-329	817	51	from	from	ADP
ftr-329	817	52	what	what	PRON
ftr-329	817	53	would	would	AUX
ftr-329	817	54	count	count	VERB
ftr-329	817	55	as	as	ADP
ftr-329	817	56	tax	tax	NOUN
ftr-329	817	57	distortions	distortion	NOUN
ftr-329	817	58	under	under	ADP
ftr-329	817	59	the	the	DET
ftr-329	817	60	standard	standard	ADJ
ftr-329	817	61	view	view	NOUN
ftr-329	817	62	of	of	ADP
ftr-329	817	63	the	the	DET
ftr-329	817	64	effects	effect	NOUN
ftr-329	817	65	of	of	ADP
ftr-329	817	66	taxation	taxation	NOUN
ftr-329	817	67	on	on	ADP
ftr-329	817	68	productivity	productivity	NOUN
ftr-329	817	69	.	.	PUNCT
ftr-329	818	1	this	this	DET
ftr-329	818	2	part	part	NOUN
ftr-329	818	3	suggests	suggest	VERB
ftr-329	818	4	that	that	SCONJ
ftr-329	818	5	predictions	prediction	NOUN
ftr-329	818	6	under	under	ADP
ftr-329	818	7	the	the	DET
ftr-329	818	8	amenity	amenity	NOUN
ftr-329	818	9	approach	approach	NOUN
ftr-329	818	10	about	about	ADP
ftr-329	818	11	whether	whether	SCONJ
ftr-329	818	12	capital	capital	NOUN
ftr-329	818	13	will	will	AUX
ftr-329	818	14	flow	flow	VERB
ftr-329	818	15	and	and	CCONJ
ftr-329	818	16	the	the	DET
ftr-329	818	17	productivity	productivity	NOUN
ftr-329	818	18	consequences	consequence	NOUN
ftr-329	818	19	of	of	ADP
ftr-329	818	20	capital	capital	NOUN
ftr-329	818	21	flows	flow	NOUN
ftr-329	818	22	as	as	SCONJ
ftr-329	818	23	borders	border	NOUN
ftr-329	818	24	become	become	VERB
ftr-329	818	25	more	more	ADV
ftr-329	818	26	open	open	ADJ
ftr-329	818	27	differ	differ	VERB
ftr-329	818	28	markedly	markedly	ADV
ftr-329	818	29	from	from	ADP
ftr-329	818	30	predictions	prediction	NOUN
ftr-329	818	31	under	under	ADP
ftr-329	818	32	the	the	DET
ftr-329	818	33	standard	standard	ADJ
ftr-329	818	34	models	model	NOUN
ftr-329	818	35	.	.	PUNCT
ftr-329	819	1	under	under	ADP
ftr-329	819	2	those	those	DET
ftr-329	819	3	models	model	NOUN
ftr-329	819	4	,	,	PUNCT
ftr-329	819	5	productivity	productivity	NOUN
ftr-329	819	6	is	be	AUX
ftr-329	819	7	not	not	PART
ftr-329	819	8	made	make	VERB
ftr-329	819	9	to	to	PART
ftr-329	819	10	depend	depend	VERB
ftr-329	819	11	on	on	ADP
ftr-329	819	12	tax	tax	NOUN
ftr-329	819	13	revenues	revenue	NOUN
ftr-329	819	14	,	,	PUNCT
ftr-329	819	15	and	and	CCONJ
ftr-329	819	16	tax	tax	NOUN
ftr-329	819	17	rules	rule	NOUN
ftr-329	819	18	accordingly	accordingly	ADV
ftr-329	819	19	are	be	AUX
ftr-329	819	20	expected	expect	VERB
ftr-329	819	21	to	to	PART
ftr-329	819	22	have	have	VERB
ftr-329	819	23	effects	effect	NOUN
ftr-329	819	24	on	on	ADP
ftr-329	819	25	productivity	productivity	NOUN
ftr-329	819	26	largely	largely	ADV
ftr-329	819	27	because	because	SCONJ
ftr-329	819	28	of	of	ADP
ftr-329	819	29	tax	tax	NOUN
ftr-329	819	30	-	-	PUNCT
ftr-329	819	31	induced	induce	VERB
ftr-329	819	32	changes	change	NOUN
ftr-329	819	33	in	in	ADP
ftr-329	819	34	allocations	allocation	NOUN
ftr-329	819	35	of	of	ADP
ftr-329	819	36	resources	resource	NOUN
ftr-329	819	37	to	to	ADP
ftr-329	819	38	the	the	DET
ftr-329	819	39	wrong	wrong	ADJ
ftr-329	819	40	person	person	NOUN
ftr-329	819	41	or	or	CCONJ
ftr-329	819	42	place	place	NOUN
ftr-329	819	43	and	and	CCONJ
ftr-329	819	44	resulting	result	VERB
ftr-329	819	45	misallocations	misallocation	NOUN
ftr-329	819	46	of	of	ADP
ftr-329	819	47	the	the	DET
ftr-329	819	48	108	108	NUM
ftr-329	819	49	florida	florida	PROPN
ftr-329	819	50	tax	tax	NOUN
ftr-329	819	51	review	review	NOUN
ftr-329	820	1	[	[	X
ftr-329	820	2	vol	vol	NOUN
ftr-329	820	3	.	.	NOUN
ftr-329	820	4	12:2	12:2	NUM
ftr-329	820	5	relative	relative	ADJ
ftr-329	820	6	supplies	supply	NOUN
ftr-329	820	7	of	of	ADP
ftr-329	820	8	and	and	CCONJ
ftr-329	820	9	demands	demand	NOUN
ftr-329	820	10	for	for	ADP
ftr-329	820	11	factors	factor	NOUN
ftr-329	820	12	of	of	ADP
ftr-329	820	13	production	production	NOUN
ftr-329	820	14	in	in	ADP
ftr-329	820	15	affected	affected	ADJ
ftr-329	820	16	jurisdictions	jurisdiction	NOUN
ftr-329	820	17	.	.	PUNCT
ftr-329	821	1	thus	thus	ADV
ftr-329	821	2	,	,	PUNCT
ftr-329	821	3	if	if	SCONJ
ftr-329	821	4	,	,	PUNCT
ftr-329	821	5	when	when	SCONJ
ftr-329	821	6	borders	border	NOUN
ftr-329	821	7	are	be	AUX
ftr-329	821	8	lifted	lift	VERB
ftr-329	821	9	,	,	PUNCT
ftr-329	821	10	the	the	DET
ftr-329	821	11	world	world	NOUN
ftr-329	821	12	consists	consist	VERB
ftr-329	821	13	of	of	ADP
ftr-329	821	14	a	a	DET
ftr-329	821	15	system	system	NOUN
ftr-329	821	16	of	of	ADP
ftr-329	821	17	territorial	territorial	ADJ
ftr-329	821	18	regimes	regime	NOUN
ftr-329	821	19	,	,	PUNCT
ftr-329	821	20	under	under	ADP
ftr-329	821	21	the	the	DET
ftr-329	821	22	standard	standard	ADJ
ftr-329	821	23	model	model	NOUN
ftr-329	821	24	capital	capital	NOUN
ftr-329	821	25	can	can	AUX
ftr-329	821	26	be	be	AUX
ftr-329	821	27	expected	expect	VERB
ftr-329	821	28	to	to	PART
ftr-329	821	29	flow	flow	VERB
ftr-329	821	30	to	to	ADP
ftr-329	821	31	the	the	DET
ftr-329	821	32	lowest	low	ADJ
ftr-329	821	33	-	-	PUNCT
ftr-329	821	34	tax	tax	NOUN
ftr-329	821	35	jurisdictions	jurisdiction	NOUN
ftr-329	821	36	until	until	SCONJ
ftr-329	821	37	after	after	ADP
ftr-329	821	38	-	-	PUNCT
ftr-329	821	39	tax	tax	NOUN
ftr-329	821	40	rates	rate	NOUN
ftr-329	821	41	of	of	ADP
ftr-329	821	42	return	return	NOUN
ftr-329	821	43	there	there	ADV
ftr-329	821	44	reach	reach	VERB
ftr-329	821	45	aftertax	aftertax	ADJ
ftr-329	821	46	rates	rate	NOUN
ftr-329	821	47	in	in	ADP
ftr-329	821	48	the	the	DET
ftr-329	821	49	next	next	ADV
ftr-329	821	50	-	-	PUNCT
ftr-329	821	51	lowest	low	ADJ
ftr-329	821	52	-	-	PUNCT
ftr-329	821	53	taxed	tax	VERB
ftr-329	821	54	jurisdictions	jurisdiction	NOUN
ftr-329	821	55	,	,	PUNCT
ftr-329	821	56	then	then	ADV
ftr-329	821	57	to	to	ADP
ftr-329	821	58	those	those	DET
ftr-329	821	59	latter	latter	ADJ
ftr-329	821	60	jurisdictions	jurisdiction	NOUN
ftr-329	821	61	,	,	PUNCT
ftr-329	821	62	finally	finally	ADV
ftr-329	821	63	reaching	reach	VERB
ftr-329	821	64	a	a	DET
ftr-329	821	65	single	single	ADJ
ftr-329	821	66	worldwide	worldwide	ADV
ftr-329	821	67	after	after	ADP
ftr-329	821	68	-	-	PUNCT
ftr-329	821	69	tax	tax	NOUN
ftr-329	821	70	rate	rate	NOUN
ftr-329	821	71	with	with	ADP
ftr-329	821	72	some	some	DET
ftr-329	821	73	significant	significant	ADJ
ftr-329	821	74	amount	amount	NOUN
ftr-329	821	75	of	of	ADP
ftr-329	821	76	distortion	distortion	NOUN
ftr-329	821	77	in	in	ADP
ftr-329	821	78	capital	capital	NOUN
ftr-329	821	79	location	location	NOUN
ftr-329	821	80	once	once	ADV
ftr-329	821	81	all	all	DET
ftr-329	821	82	tax	tax	NOUN
ftr-329	821	83	benefits	benefit	NOUN
ftr-329	821	84	have	have	AUX
ftr-329	821	85	been	be	AUX
ftr-329	821	86	capitalized.131	capitalized.131	VERB
ftr-329	821	87	this	this	DET
ftr-329	821	88	pattern	pattern	NOUN
ftr-329	821	89	follows	follow	VERB
ftr-329	821	90	if	if	SCONJ
ftr-329	821	91	one	one	PRON
ftr-329	821	92	assumes	assume	VERB
ftr-329	821	93	that	that	SCONJ
ftr-329	821	94	taxes	taxis	NOUN
ftr-329	821	95	generally	generally	ADV
ftr-329	821	96	represent	represent	VERB
ftr-329	821	97	a	a	DET
ftr-329	821	98	cost	cost	NOUN
ftr-329	821	99	laid	lay	VERB
ftr-329	821	100	on	on	ADP
ftr-329	821	101	top	top	NOUN
ftr-329	821	102	of	of	ADP
ftr-329	821	103	other	other	ADJ
ftr-329	821	104	costs	cost	NOUN
ftr-329	821	105	to	to	ADP
ftr-329	821	106	investment	investment	NOUN
ftr-329	821	107	,	,	PUNCT
ftr-329	821	108	with	with	ADP
ftr-329	821	109	the	the	DET
ftr-329	821	110	difference	difference	NOUN
ftr-329	821	111	that	that	PRON
ftr-329	821	112	,	,	PUNCT
ftr-329	821	113	unlike	unlike	ADP
ftr-329	821	114	other	other	ADJ
ftr-329	821	115	costs	cost	NOUN
ftr-329	821	116	,	,	PUNCT
ftr-329	821	117	tax	tax	NOUN
ftr-329	821	118	costs	cost	NOUN
ftr-329	821	119	purchase	purchase	VERB
ftr-329	821	120	nothing	nothing	PRON
ftr-329	821	121	that	that	PRON
ftr-329	821	122	need	need	AUX
ftr-329	821	123	not	not	PART
ftr-329	821	124	be	be	AUX
ftr-329	821	125	purchased	purchase	VERB
ftr-329	821	126	.	.	PUNCT
ftr-329	822	1	similarly	similarly	ADV
ftr-329	822	2	,	,	PUNCT
ftr-329	822	3	if	if	SCONJ
ftr-329	822	4	ownership	ownership	NOUN
ftr-329	822	5	is	be	AUX
ftr-329	822	6	the	the	DET
ftr-329	822	7	dominant	dominant	ADJ
ftr-329	822	8	margin	margin	NOUN
ftr-329	822	9	along	along	ADP
ftr-329	822	10	which	which	DET
ftr-329	822	11	behavior	behavior	NOUN
ftr-329	822	12	is	be	AUX
ftr-329	822	13	elastic	elastic	ADJ
ftr-329	822	14	to	to	ADP
ftr-329	822	15	taxes	taxis	NOUN
ftr-329	822	16	and	and	CCONJ
ftr-329	822	17	a	a	DET
ftr-329	822	18	mixed	mixed	ADJ
ftr-329	822	19	system	system	NOUN
ftr-329	822	20	of	of	ADP
ftr-329	822	21	worldwide	worldwide	ADJ
ftr-329	822	22	and	and	CCONJ
ftr-329	822	23	territorial	territorial	ADJ
ftr-329	822	24	regimes	regime	NOUN
ftr-329	822	25	is	be	AUX
ftr-329	822	26	in	in	ADP
ftr-329	822	27	effect	effect	NOUN
ftr-329	822	28	as	as	SCONJ
ftr-329	822	29	borders	border	NOUN
ftr-329	822	30	become	become	VERB
ftr-329	822	31	open	open	ADJ
ftr-329	822	32	,	,	PUNCT
ftr-329	822	33	one	one	PRON
ftr-329	822	34	can	can	AUX
ftr-329	822	35	expect	expect	VERB
ftr-329	822	36	the	the	DET
ftr-329	822	37	identity	identity	NOUN
ftr-329	822	38	of	of	ADP
ftr-329	822	39	owners	owner	NOUN
ftr-329	822	40	of	of	ADP
ftr-329	822	41	capital	capital	NOUN
ftr-329	822	42	to	to	PART
ftr-329	822	43	shift	shift	VERB
ftr-329	822	44	in	in	ADP
ftr-329	822	45	similar	similar	ADJ
ftr-329	822	46	ways	way	NOUN
ftr-329	822	47	until	until	SCONJ
ftr-329	822	48	a	a	DET
ftr-329	822	49	single	single	ADJ
ftr-329	822	50	after	after	ADP
ftr-329	822	51	-	-	PUNCT
ftr-329	822	52	tax	tax	NOUN
ftr-329	822	53	rate	rate	NOUN
ftr-329	822	54	of	of	ADP
ftr-329	822	55	return	return	NOUN
ftr-329	822	56	is	be	AUX
ftr-329	822	57	reached	reach	VERB
ftr-329	822	58	with	with	ADP
ftr-329	822	59	an	an	DET
ftr-329	822	60	associated	associate	VERB
ftr-329	822	61	(	(	PUNCT
ftr-329	822	62	inefficient	inefficient	ADJ
ftr-329	822	63	)	)	PUNCT
ftr-329	822	64	pattern	pattern	NOUN
ftr-329	822	65	of	of	ADP
ftr-329	822	66	ownership.132	ownership.132	NOUN
ftr-329	822	67	by	by	ADP
ftr-329	822	68	contrast	contrast	NOUN
ftr-329	822	69	,	,	PUNCT
ftr-329	822	70	under	under	ADP
ftr-329	822	71	the	the	DET
ftr-329	822	72	approach	approach	NOUN
ftr-329	822	73	developed	develop	VERB
ftr-329	822	74	here	here	ADV
ftr-329	822	75	,	,	PUNCT
ftr-329	822	76	it	it	PRON
ftr-329	822	77	is	be	AUX
ftr-329	822	78	unclear	unclear	ADJ
ftr-329	822	79	whether	whether	SCONJ
ftr-329	822	80	under	under	ADP
ftr-329	822	81	a	a	DET
ftr-329	822	82	territorial	territorial	ADJ
ftr-329	822	83	regime	regime	NOUN
ftr-329	822	84	capital	capital	NOUN
ftr-329	822	85	will	will	AUX
ftr-329	822	86	flow	flow	VERB
ftr-329	822	87	into	into	ADP
ftr-329	822	88	low	low	ADJ
ftr-329	822	89	-	-	PUNCT
ftr-329	822	90	tax	tax	NOUN
ftr-329	822	91	jurisdictions	jurisdiction	NOUN
ftr-329	822	92	or	or	CCONJ
ftr-329	822	93	ownership	ownership	NOUN
ftr-329	822	94	will	will	AUX
ftr-329	822	95	shift	shift	VERB
ftr-329	822	96	from	from	ADP
ftr-329	822	97	high	high	ADJ
ftr-329	822	98	-	-	PUNCT
ftr-329	822	99	tax	tax	NOUN
ftr-329	822	100	to	to	ADP
ftr-329	822	101	low	low	ADJ
ftr-329	822	102	-	-	PUNCT
ftr-329	822	103	tax	tax	NOUN
ftr-329	822	104	investors	investor	NOUN
ftr-329	822	105	:	:	PUNCT
ftr-329	822	106	on	on	ADP
ftr-329	822	107	one	one	NUM
ftr-329	822	108	hand	hand	NOUN
ftr-329	822	109	,	,	PUNCT
ftr-329	822	110	for	for	ADP
ftr-329	822	111	the	the	DET
ftr-329	822	112	resident	resident	NOUN
ftr-329	822	113	of	of	ADP
ftr-329	822	114	a	a	DET
ftr-329	822	115	high	high	ADJ
ftr-329	822	116	-	-	PUNCT
ftr-329	822	117	tax	tax	NOUN
ftr-329	822	118	jurisdiction	jurisdiction	NOUN
ftr-329	822	119	,	,	PUNCT
ftr-329	822	120	the	the	DET
ftr-329	822	121	tax	tax	NOUN
ftr-329	822	122	burden	burden	NOUN
ftr-329	822	123	of	of	ADP
ftr-329	822	124	investment	investment	NOUN
ftr-329	822	125	is	be	AUX
ftr-329	822	126	lower	low	ADJ
ftr-329	822	127	in	in	ADP
ftr-329	822	128	a	a	DET
ftr-329	822	129	low	low	ADJ
ftr-329	822	130	-	-	PUNCT
ftr-329	822	131	tax	tax	NOUN
ftr-329	822	132	jurisdiction	jurisdiction	NOUN
ftr-329	822	133	;	;	PUNCT
ftr-329	822	134	but	but	CCONJ
ftr-329	822	135	,	,	PUNCT
ftr-329	822	136	on	on	ADP
ftr-329	822	137	the	the	DET
ftr-329	822	138	other	other	ADJ
ftr-329	822	139	hand	hand	NOUN
ftr-329	822	140	,	,	PUNCT
ftr-329	822	141	the	the	DET
ftr-329	822	142	absolute	absolute	ADJ
ftr-329	822	143	rate	rate	NOUN
ftr-329	822	144	of	of	ADP
ftr-329	822	145	return	return	NOUN
ftr-329	822	146	to	to	ADP
ftr-329	822	147	capital	capital	NOUN
ftr-329	822	148	in	in	ADP
ftr-329	822	149	the	the	DET
ftr-329	822	150	low	low	ADJ
ftr-329	822	151	-	-	PUNCT
ftr-329	822	152	tax	tax	NOUN
ftr-329	822	153	jurisdiction	jurisdiction	NOUN
ftr-329	822	154	is	be	AUX
ftr-329	822	155	likely	likely	ADJ
ftr-329	822	156	to	to	PART
ftr-329	822	157	be	be	AUX
ftr-329	822	158	lower	low	ADJ
ftr-329	822	159	than	than	SCONJ
ftr-329	822	160	it	it	PRON
ftr-329	822	161	is	be	AUX
ftr-329	822	162	in	in	ADP
ftr-329	822	163	a	a	DET
ftr-329	822	164	high	high	ADJ
ftr-329	822	165	-	-	PUNCT
ftr-329	822	166	tax	tax	NOUN
ftr-329	822	167	jurisdiction	jurisdiction	NOUN
ftr-329	822	168	.	.	PUNCT
ftr-329	823	1	whether	whether	SCONJ
ftr-329	823	2	it	it	PRON
ftr-329	823	3	makes	make	VERB
ftr-329	823	4	sense	sense	NOUN
ftr-329	823	5	to	to	PART
ftr-329	823	6	move	move	VERB
ftr-329	823	7	capital	capital	NOUN
ftr-329	823	8	or	or	CCONJ
ftr-329	823	9	change	change	VERB
ftr-329	823	10	ownership	ownership	NOUN
ftr-329	823	11	to	to	PART
ftr-329	823	12	enjoy	enjoy	VERB
ftr-329	823	13	those	those	DET
ftr-329	823	14	lower	low	ADJ
ftr-329	823	15	tax	tax	NOUN
ftr-329	823	16	rates	rate	NOUN
ftr-329	823	17	depends	depend	VERB
ftr-329	823	18	on	on	ADP
ftr-329	823	19	the	the	DET
ftr-329	823	20	tradeoff	tradeoff	NOUN
ftr-329	823	21	between	between	ADP
ftr-329	823	22	them	they	PRON
ftr-329	823	23	and	and	CCONJ
ftr-329	823	24	the	the	DET
ftr-329	823	25	lower	low	ADJ
ftr-329	823	26	productivity	productivity	NOUN
ftr-329	823	27	associated	associate	VERB
ftr-329	823	28	with	with	ADP
ftr-329	823	29	them	they	PRON
ftr-329	823	30	,	,	PUNCT
ftr-329	823	31	since	since	SCONJ
ftr-329	823	32	the	the	DET
ftr-329	823	33	issue	issue	NOUN
ftr-329	823	34	is	be	AUX
ftr-329	823	35	which	which	DET
ftr-329	823	36	combination	combination	NOUN
ftr-329	823	37	of	of	ADP
ftr-329	823	38	low	low	ADJ
ftr-329	823	39	rates	rate	NOUN
ftr-329	823	40	and	and	CCONJ
ftr-329	823	41	high	high	ADJ
ftr-329	823	42	amenities	amenity	NOUN
ftr-329	823	43	produces	produce	VERB
ftr-329	823	44	the	the	DET
ftr-329	823	45	highest	high	ADJ
ftr-329	823	46	after	after	ADP
ftr-329	823	47	-	-	PUNCT
ftr-329	823	48	tax	tax	NOUN
ftr-329	823	49	rate	rate	NOUN
ftr-329	823	50	of	of	ADP
ftr-329	823	51	return	return	NOUN
ftr-329	823	52	.	.	PUNCT
ftr-329	824	1	this	this	PRON
ftr-329	824	2	is	be	AUX
ftr-329	824	3	an	an	DET
ftr-329	824	4	empirical	empirical	ADJ
ftr-329	824	5	question	question	NOUN
ftr-329	824	6	the	the	DET
ftr-329	824	7	answer	answer	NOUN
ftr-329	824	8	to	to	ADP
ftr-329	824	9	which	which	PRON
ftr-329	824	10	depends	depend	VERB
ftr-329	824	11	on	on	ADP
ftr-329	824	12	actual	actual	ADJ
ftr-329	824	13	productivity	productivity	NOUN
ftr-329	824	14	levels	level	NOUN
ftr-329	824	15	and	and	CCONJ
ftr-329	824	16	tax	tax	NOUN
ftr-329	824	17	rates	rate	NOUN
ftr-329	824	18	in	in	ADP
ftr-329	824	19	both	both	DET
ftr-329	824	20	jurisdictions	jurisdiction	NOUN
ftr-329	824	21	.	.	PUNCT
ftr-329	825	1	it	it	PRON
ftr-329	825	2	is	be	AUX
ftr-329	825	3	perhaps	perhaps	ADV
ftr-329	825	4	worth	worth	ADJ
ftr-329	825	5	noting	note	VERB
ftr-329	825	6	that	that	SCONJ
ftr-329	825	7	the	the	DET
ftr-329	825	8	low	low	ADJ
ftr-329	825	9	levels	level	NOUN
ftr-329	825	10	of	of	ADP
ftr-329	825	11	capital	capital	ADJ
ftr-329	825	12	inflow	inflow	NOUN
ftr-329	825	13	into	into	ADP
ftr-329	825	14	low	low	ADJ
ftr-329	825	15	-	-	PUNCT
ftr-329	825	16	tax	tax	NOUN
ftr-329	825	17	jurisdictions	jurisdiction	NOUN
ftr-329	825	18	suggested	suggest	VERB
ftr-329	825	19	by	by	ADP
ftr-329	825	20	a	a	DET
ftr-329	825	21	focus	focus	NOUN
ftr-329	825	22	on	on	ADP
ftr-329	825	23	tax	tax	NOUN
ftr-329	825	24	amenities	amenity	NOUN
ftr-329	825	25	is	be	AUX
ftr-329	825	26	consistent	consistent	ADJ
ftr-329	825	27	with	with	ADP
ftr-329	825	28	observation.133	observation.133	ADP
ftr-329	825	29	the	the	DET
ftr-329	825	30	theory	theory	NOUN
ftr-329	825	31	that	that	PRON
ftr-329	825	32	generates	generate	VERB
ftr-329	825	33	them	they	PRON
ftr-329	825	34	also	also	ADV
ftr-329	825	35	helps	help	VERB
ftr-329	825	36	to	to	PART
ftr-329	825	37	explain	explain	VERB
ftr-329	825	38	the	the	DET
ftr-329	825	39	socalled	socalled	ADJ
ftr-329	825	40	“	"	PUNCT
ftr-329	825	41	lucas	lucas	PROPN
ftr-329	825	42	paradox	paradox	NOUN
ftr-329	825	43	,	,	PUNCT
ftr-329	825	44	”	"	PUNCT
ftr-329	825	45	which	which	PRON
ftr-329	825	46	states	state	VERB
ftr-329	825	47	that	that	SCONJ
ftr-329	825	48	despite	despite	SCONJ
ftr-329	825	49	the	the	DET
ftr-329	825	50	fact	fact	NOUN
ftr-329	825	51	that	that	SCONJ
ftr-329	825	52	(	(	PUNCT
ftr-329	825	53	standard	standard	ADJ
ftr-329	825	54	)	)	PUNCT
ftr-329	825	55	theory	theory	NOUN
ftr-329	825	56	predicts	predict	VERB
ftr-329	825	57	net	net	ADJ
ftr-329	825	58	capital	capital	NOUN
ftr-329	825	59	flows	flow	VERB
ftr-329	825	60	to	to	ADP
ftr-329	825	61	low	low	ADJ
ftr-329	825	62	-	-	PUNCT
ftr-329	825	63	cost	cost	NOUN
ftr-329	825	64	jurisdictions	jurisdiction	NOUN
ftr-329	825	65	,	,	PUNCT
ftr-329	825	66	observed	observe	VERB
ftr-329	825	67	flows	flow	NOUN
ftr-329	825	68	tend	tend	VERB
ftr-329	825	69	to	to	PART
ftr-329	825	70	run	run	VERB
ftr-329	825	71	in	in	ADP
ftr-329	825	72	the	the	DET
ftr-329	825	73	opposite	opposite	ADJ
ftr-329	825	74	direction	direction	NOUN
ftr-329	825	75	—	—	PUNCT
ftr-329	825	76	to	to	ADP
ftr-329	825	77	high	high	ADJ
ftr-329	825	78	-	-	PUNCT
ftr-329	825	79	cost	cost	NOUN
ftr-329	825	80	jurisdictions.134	jurisdictions.134	PROPN
ftr-329	826	1	it	it	PRON
ftr-329	826	2	would	would	AUX
ftr-329	826	3	131	131	NUM
ftr-329	826	4	.	.	PUNCT
ftr-329	827	1	see	see	VERB
ftr-329	827	2	,	,	PUNCT
ftr-329	827	3	e.g.	e.g.	ADV
ftr-329	827	4	,	,	PUNCT
ftr-329	827	5	rosenzweig	rosenzweig	NOUN
ftr-329	827	6	,	,	PUNCT
ftr-329	827	7	tax	tax	NOUN
ftr-329	827	8	havens	haven	NOUN
ftr-329	827	9	,	,	PUNCT
ftr-329	827	10	supra	supra	PROPN
ftr-329	827	11	note	note	AUX
ftr-329	827	12	11	11	NUM
ftr-329	827	13	,	,	PUNCT
ftr-329	827	14	at	at	ADP
ftr-329	827	15	945–47	945–47	NUM
ftr-329	827	16	,	,	PUNCT
ftr-329	827	17	for	for	ADP
ftr-329	827	18	a	a	DET
ftr-329	827	19	standard	standard	ADJ
ftr-329	827	20	statement	statement	NOUN
ftr-329	827	21	of	of	ADP
ftr-329	827	22	the	the	DET
ftr-329	827	23	thesis	thesis	NOUN
ftr-329	827	24	.	.	PUNCT
ftr-329	828	1	132	132	NUM
ftr-329	828	2	.	.	PUNCT
ftr-329	828	3	see	see	VERB
ftr-329	828	4	,	,	PUNCT
ftr-329	828	5	e.g.	e.g.	ADV
ftr-329	828	6	,	,	PUNCT
ftr-329	828	7	hines	hine	NOUN
ftr-329	828	8	,	,	PUNCT
ftr-329	828	9	reconsidering	reconsider	VERB
ftr-329	828	10	,	,	PUNCT
ftr-329	828	11	supra	supra	PROPN
ftr-329	828	12	note	note	PROPN
ftr-329	828	13	19	19	NUM
ftr-329	828	14	,	,	PUNCT
ftr-329	828	15	at	at	ADP
ftr-329	828	16	276	276	NUM
ftr-329	828	17	,	,	PUNCT
ftr-329	828	18	for	for	ADP
ftr-329	828	19	a	a	DET
ftr-329	828	20	description	description	NOUN
ftr-329	828	21	of	of	ADP
ftr-329	828	22	how	how	SCONJ
ftr-329	828	23	ownership	ownership	NOUN
ftr-329	828	24	changes	change	NOUN
ftr-329	828	25	result	result	VERB
ftr-329	828	26	from	from	ADP
ftr-329	828	27	tax	tax	NOUN
ftr-329	828	28	rules	rule	NOUN
ftr-329	828	29	.	.	PUNCT
ftr-329	829	1	133	133	NUM
ftr-329	829	2	.	.	PUNCT
ftr-329	829	3	laura	laura	PROPN
ftr-329	829	4	alfaro	alfaro	PROPN
ftr-329	829	5	et	et	PROPN
ftr-329	829	6	al	al	PROPN
ftr-329	829	7	.	.	PROPN
ftr-329	829	8	,	,	PUNCT
ftr-329	829	9	why	why	SCONJ
ftr-329	829	10	does	do	AUX
ftr-329	829	11	n’t	not	PART
ftr-329	829	12	capital	capital	NOUN
ftr-329	829	13	flow	flow	NOUN
ftr-329	829	14	from	from	ADP
ftr-329	829	15	rich	rich	ADJ
ftr-329	829	16	to	to	ADP
ftr-329	829	17	poor	poor	ADJ
ftr-329	829	18	countries	country	NOUN
ftr-329	829	19	?	?	PUNCT
ftr-329	830	1	an	an	DET
ftr-329	830	2	empirical	empirical	ADJ
ftr-329	830	3	investigation	investigation	NOUN
ftr-329	830	4	,	,	PUNCT
ftr-329	830	5	90	90	NUM
ftr-329	830	6	rev	rev	X
ftr-329	830	7	.	.	PROPN
ftr-329	830	8	econ	econ	PROPN
ftr-329	830	9	.	.	PUNCT
ftr-329	830	10	&	&	CCONJ
ftr-329	830	11	stat	stat	PROPN
ftr-329	830	12	.	.	PUNCT
ftr-329	831	1	347	347	NUM
ftr-329	831	2	(	(	PUNCT
ftr-329	831	3	2008	2008	NUM
ftr-329	831	4	)	)	PUNCT
ftr-329	831	5	.	.	PUNCT
ftr-329	832	1	[	[	X
ftr-329	832	2	hereinafter	hereinafter	NOUN
ftr-329	832	3	alfaro	alfaro	NOUN
ftr-329	832	4	,	,	PUNCT
ftr-329	832	5	capital	capital	NOUN
ftr-329	832	6	flow	flow	NOUN
ftr-329	832	7	]	]	PUNCT
ftr-329	832	8	134	134	NUM
ftr-329	832	9	.	.	PUNCT
ftr-329	832	10	robert	robert	PROPN
ftr-329	832	11	lucas	lucas	PROPN
ftr-329	832	12	,	,	PUNCT
ftr-329	832	13	papers	paper	NOUN
ftr-329	832	14	and	and	CCONJ
ftr-329	832	15	proceedings	proceeding	NOUN
ftr-329	832	16	of	of	ADP
ftr-329	832	17	the	the	DET
ftr-329	832	18	hundred	hundred	NUM
ftr-329	832	19	and	and	CCONJ
ftr-329	832	20	second	second	ADJ
ftr-329	832	21	annual	annual	ADJ
ftr-329	832	22	meeting	meeting	NOUN
ftr-329	832	23	of	of	ADP
ftr-329	832	24	the	the	DET
ftr-329	832	25	american	american	PROPN
ftr-329	832	26	economic	economic	PROPN
ftr-329	832	27	association	association	PROPN
ftr-329	832	28	,	,	PUNCT
ftr-329	832	29	why	why	SCONJ
ftr-329	832	30	does	do	AUX
ftr-329	832	31	n’t	not	PART
ftr-329	832	32	capital	capital	NOUN
ftr-329	832	33	flow	flow	NOUN
ftr-329	832	34	2012	2012	NUM
ftr-329	832	35	]	]	PUNCT
ftr-329	832	36	tax	tax	NOUN
ftr-329	832	37	neutralities	neutrality	NOUN
ftr-329	832	38	and	and	CCONJ
ftr-329	832	39	tax	tax	NOUN
ftr-329	832	40	amenities	amenity	NOUN
ftr-329	832	41	109	109	NUM
ftr-329	832	42	appear	appear	VERB
ftr-329	832	43	that	that	SCONJ
ftr-329	832	44	the	the	DET
ftr-329	832	45	puzzle	puzzle	NOUN
ftr-329	832	46	can	can	AUX
ftr-329	832	47	be	be	AUX
ftr-329	832	48	partly	partly	ADV
ftr-329	832	49	explained	explain	VERB
ftr-329	832	50	,	,	PUNCT
ftr-329	832	51	or	or	CCONJ
ftr-329	832	52	at	at	ADP
ftr-329	832	53	least	least	ADJ
ftr-329	832	54	better	well	ADV
ftr-329	832	55	understood	understand	VERB
ftr-329	832	56	,	,	PUNCT
ftr-329	832	57	once	once	SCONJ
ftr-329	832	58	the	the	DET
ftr-329	832	59	role	role	NOUN
ftr-329	832	60	that	that	PRON
ftr-329	832	61	taxes	taxis	NOUN
ftr-329	832	62	play	play	VERB
ftr-329	832	63	in	in	ADP
ftr-329	832	64	establishing	establish	VERB
ftr-329	832	65	productivity	productivity	NOUN
ftr-329	832	66	is	be	AUX
ftr-329	832	67	taken	take	VERB
ftr-329	832	68	into	into	ADP
ftr-329	832	69	account	account	NOUN
ftr-329	832	70	.	.	PUNCT
ftr-329	833	1	in	in	ADP
ftr-329	833	2	particular	particular	ADJ
ftr-329	833	3	,	,	PUNCT
ftr-329	833	4	a	a	DET
ftr-329	833	5	jurisdiction	jurisdiction	NOUN
ftr-329	833	6	’s	’s	PART
ftr-329	833	7	after	after	ADP
ftr-329	833	8	-	-	PUNCT
ftr-329	833	9	tax	tax	NOUN
ftr-329	833	10	return	return	NOUN
ftr-329	833	11	to	to	ADP
ftr-329	833	12	higher	high	ADJ
ftr-329	833	13	taxes	taxis	NOUN
ftr-329	833	14	will	will	AUX
ftr-329	833	15	often	often	ADV
ftr-329	833	16	,	,	PUNCT
ftr-329	833	17	perhaps	perhaps	ADV
ftr-329	833	18	typically	typically	ADV
ftr-329	833	19	,	,	PUNCT
ftr-329	833	20	exceed	exceed	VERB
ftr-329	833	21	the	the	DET
ftr-329	833	22	after	after	ADP
ftr-329	833	23	-	-	PUNCT
ftr-329	833	24	tax	tax	NOUN
ftr-329	833	25	return	return	NOUN
ftr-329	833	26	to	to	ADP
ftr-329	833	27	lower	low	ADJ
ftr-329	833	28	taxes	taxis	NOUN
ftr-329	833	29	.	.	PUNCT
ftr-329	834	1	for	for	ADP
ftr-329	834	2	example	example	NOUN
ftr-329	834	3	,	,	PUNCT
ftr-329	834	4	under	under	ADP
ftr-329	834	5	the	the	DET
ftr-329	834	6	model	model	NOUN
ftr-329	834	7	set	set	VERB
ftr-329	834	8	out	out	ADP
ftr-329	834	9	in	in	ADP
ftr-329	834	10	part	part	NOUN
ftr-329	834	11	iv	iv	NUM
ftr-329	834	12	,	,	PUNCT
ftr-329	834	13	a	a	DET
ftr-329	834	14	country	country	NOUN
ftr-329	834	15	one	one	NUM
ftr-329	834	16	-	-	PUNCT
ftr-329	834	17	twentieth	twentieth	NOUN
ftr-329	834	18	the	the	DET
ftr-329	834	19	size	size	NOUN
ftr-329	834	20	of	of	ADP
ftr-329	834	21	the	the	DET
ftr-329	834	22	u.s	u.s	PROPN
ftr-329	834	23	.	.	PROPN
ftr-329	834	24	in	in	ADP
ftr-329	834	25	population	population	NOUN
ftr-329	834	26	having	have	VERB
ftr-329	834	27	an	an	DET
ftr-329	834	28	initial	initial	ADJ
ftr-329	834	29	tax	tax	NOUN
ftr-329	834	30	amenity	amenity	NOUN
ftr-329	834	31	rate	rate	NOUN
ftr-329	834	32	equal	equal	ADJ
ftr-329	834	33	to	to	ADP
ftr-329	834	34	80	80	NUM
ftr-329	834	35	percent	percent	NOUN
ftr-329	834	36	of	of	ADP
ftr-329	834	37	the	the	DET
ftr-329	834	38	u.s	u.s	PROPN
ftr-329	834	39	.	.	PROPN
ftr-329	834	40	tax	tax	NOUN
ftr-329	834	41	amenity	amenity	NOUN
ftr-329	834	42	rate	rate	NOUN
ftr-329	834	43	in	in	ADP
ftr-329	834	44	1980	1980	NUM
ftr-329	834	45	would	would	AUX
ftr-329	834	46	have	have	VERB
ftr-329	834	47	an	an	DET
ftr-329	834	48	amenity	amenity	NOUN
ftr-329	834	49	tax	tax	NOUN
ftr-329	834	50	rate	rate	NOUN
ftr-329	834	51	of	of	ADP
ftr-329	834	52	20.62	20.62	NUM
ftr-329	834	53	percent135	percent135	NOUN
ftr-329	834	54	and	and	CCONJ
ftr-329	834	55	a	a	DET
ftr-329	834	56	model	model	NOUN
ftr-329	834	57	-	-	PUNCT
ftr-329	834	58	predicted	predict	VERB
ftr-329	834	59	gdp	gdp	NOUN
ftr-329	834	60	per	per	ADP
ftr-329	834	61	capita	capita	NOUN
ftr-329	834	62	of	of	ADP
ftr-329	834	63	75.05	75.05	NUM
ftr-329	834	64	percent	percent	NOUN
ftr-329	834	65	of	of	ADP
ftr-329	834	66	1980	1980	NUM
ftr-329	834	67	u.s	u.s	PROPN
ftr-329	834	68	.	.	PROPN
ftr-329	834	69	gdp	gdp	NOUN
ftr-329	834	70	per	per	ADP
ftr-329	834	71	capita.136	capita.136	PROPN
ftr-329	834	72	if	if	SCONJ
ftr-329	834	73	the	the	DET
ftr-329	834	74	tax	tax	NOUN
ftr-329	834	75	rate	rate	NOUN
ftr-329	834	76	were	be	AUX
ftr-329	834	77	cut	cut	VERB
ftr-329	834	78	in	in	ADP
ftr-329	834	79	half	half	NOUN
ftr-329	834	80	,	,	PUNCT
ftr-329	834	81	modelpredicted	modelpredicte	VERB
ftr-329	834	82	gdp	gdp	NOUN
ftr-329	834	83	per	per	ADP
ftr-329	834	84	capita	capita	NOUN
ftr-329	834	85	as	as	ADP
ftr-329	834	86	a	a	DET
ftr-329	834	87	fraction	fraction	NOUN
ftr-329	834	88	of	of	ADP
ftr-329	834	89	u.s	u.s	PROPN
ftr-329	834	90	.	.	PROPN
ftr-329	834	91	gdp	gdp	NOUN
ftr-329	834	92	per	per	ADP
ftr-329	834	93	capita	capita	NOUN
ftr-329	834	94	drops	drop	VERB
ftr-329	834	95	to	to	ADP
ftr-329	834	96	53.42	53.42	NUM
ftr-329	834	97	percent	percent	NOUN
ftr-329	834	98	.	.	PUNCT
ftr-329	835	1	thus	thus	ADV
ftr-329	835	2	,	,	PUNCT
ftr-329	835	3	while	while	SCONJ
ftr-329	835	4	an	an	DET
ftr-329	835	5	investment	investment	NOUN
ftr-329	835	6	earning	earn	VERB
ftr-329	835	7	$	$	SYM
ftr-329	835	8	100	100	NUM
ftr-329	835	9	at	at	ADP
ftr-329	835	10	the	the	DET
ftr-329	835	11	higher	high	ADJ
ftr-329	835	12	productivity	productivity	NOUN
ftr-329	835	13	rate	rate	NOUN
ftr-329	835	14	would	would	AUX
ftr-329	835	15	yield	yield	VERB
ftr-329	835	16	in	in	ADP
ftr-329	835	17	$	$	SYM
ftr-329	835	18	79.38	79.38	NUM
ftr-329	835	19	after	after	ADP
ftr-329	835	20	-	-	PUNCT
ftr-329	835	21	tax	tax	NOUN
ftr-329	835	22	,	,	PUNCT
ftr-329	835	23	the	the	DET
ftr-329	835	24	same	same	ADJ
ftr-329	835	25	investment	investment	NOUN
ftr-329	835	26	at	at	ADP
ftr-329	835	27	the	the	DET
ftr-329	835	28	lower	low	ADJ
ftr-329	835	29	productivity	productivity	NOUN
ftr-329	835	30	rate	rate	NOUN
ftr-329	835	31	would	would	AUX
ftr-329	835	32	yield	yield	VERB
ftr-329	835	33	approximately	approximately	ADV
ftr-329	835	34	five	five	NUM
ftr-329	835	35	-	-	PUNCT
ftr-329	835	36	sevenths	seventh	NOUN
ftr-329	835	37	the	the	DET
ftr-329	835	38	return	return	NOUN
ftr-329	835	39	on	on	ADP
ftr-329	835	40	a	a	DET
ftr-329	835	41	pre	pre	ADJ
ftr-329	835	42	-	-	ADJ
ftr-329	835	43	tax	tax	ADJ
ftr-329	835	44	basis	basis	NOUN
ftr-329	835	45	,	,	PUNCT
ftr-329	835	46	or	or	CCONJ
ftr-329	835	47	$	$	SYM
ftr-329	835	48	71.18	71.18	NUM
ftr-329	835	49	.	.	PUNCT
ftr-329	836	1	the	the	DET
ftr-329	836	2	after	after	ADP
ftr-329	836	3	-	-	PUNCT
ftr-329	836	4	tax	tax	NOUN
ftr-329	836	5	return	return	NOUN
ftr-329	836	6	would	would	AUX
ftr-329	836	7	be	be	AUX
ftr-329	836	8	$	$	SYM
ftr-329	836	9	63.28	63.28	NUM
ftr-329	836	10	.	.	PUNCT
ftr-329	837	1	a	a	DET
ftr-329	837	2	rational	rational	ADJ
ftr-329	837	3	investor	investor	NOUN
ftr-329	837	4	would	would	AUX
ftr-329	837	5	therefore	therefore	ADV
ftr-329	837	6	favor	favor	VERB
ftr-329	837	7	investment	investment	NOUN
ftr-329	837	8	in	in	ADP
ftr-329	837	9	the	the	DET
ftr-329	837	10	high	high	ADJ
ftr-329	837	11	-	-	PUNCT
ftr-329	837	12	tax	tax	NOUN
ftr-329	837	13	jurisdiction.137	jurisdiction.137	NOUN
ftr-329	837	14	from	from	ADP
ftr-329	837	15	rich	rich	ADJ
ftr-329	837	16	to	to	ADP
ftr-329	837	17	poor	poor	ADJ
ftr-329	837	18	countries	country	NOUN
ftr-329	837	19	?	?	PUNCT
ftr-329	837	20	,	,	PUNCT
ftr-329	837	21	80	80	NUM
ftr-329	837	22	am	am	NOUN
ftr-329	837	23	.	.	PUNCT
ftr-329	838	1	econ	econ	PROPN
ftr-329	838	2	.	.	PUNCT
ftr-329	839	1	rev	rev	PROPN
ftr-329	839	2	.	.	PROPN
ftr-329	839	3	92	92	NUM
ftr-329	839	4	(	(	PUNCT
ftr-329	839	5	1990	1990	NUM
ftr-329	839	6	)	)	PUNCT
ftr-329	839	7	.	.	PUNCT
ftr-329	840	1	the	the	DET
ftr-329	840	2	lucas	lucas	PROPN
ftr-329	840	3	paradox	paradox	NOUN
ftr-329	840	4	is	be	AUX
ftr-329	840	5	more	more	ADJ
ftr-329	840	6	of	of	ADP
ftr-329	840	7	a	a	DET
ftr-329	840	8	puzzle	puzzle	NOUN
ftr-329	840	9	than	than	SCONJ
ftr-329	840	10	it	it	PRON
ftr-329	840	11	is	be	AUX
ftr-329	840	12	a	a	DET
ftr-329	840	13	paradox	paradox	NOUN
ftr-329	840	14	.	.	PUNCT
ftr-329	841	1	lucas	lucas	PROPN
ftr-329	841	2	attempted	attempt	VERB
ftr-329	841	3	to	to	PART
ftr-329	841	4	explain	explain	VERB
ftr-329	841	5	the	the	DET
ftr-329	841	6	fact	fact	NOUN
ftr-329	841	7	that	that	SCONJ
ftr-329	841	8	capital	capital	NOUN
ftr-329	841	9	flowed	flow	VERB
ftr-329	841	10	into	into	ADP
ftr-329	841	11	the	the	DET
ftr-329	841	12	u.s	u.s	PROPN
ftr-329	841	13	.	.	PROPN
ftr-329	841	14	much	much	ADV
ftr-329	841	15	more	more	ADV
ftr-329	841	16	readily	readily	ADV
ftr-329	841	17	than	than	ADP
ftr-329	841	18	into	into	ADP
ftr-329	841	19	india	india	PROPN
ftr-329	841	20	in	in	ADP
ftr-329	841	21	1988	1988	NUM
ftr-329	841	22	,	,	PUNCT
ftr-329	841	23	despite	despite	SCONJ
ftr-329	841	24	the	the	DET
ftr-329	841	25	fact	fact	NOUN
ftr-329	841	26	that	that	SCONJ
ftr-329	841	27	theory	theory	NOUN
ftr-329	841	28	predicted	predict	VERB
ftr-329	841	29	the	the	DET
ftr-329	841	30	marginal	marginal	ADJ
ftr-329	841	31	productivity	productivity	NOUN
ftr-329	841	32	of	of	ADP
ftr-329	841	33	capital	capital	NOUN
ftr-329	841	34	in	in	ADP
ftr-329	841	35	india	india	PROPN
ftr-329	841	36	would	would	AUX
ftr-329	841	37	be	be	AUX
ftr-329	841	38	fifty	fifty	NUM
ftr-329	841	39	-	-	PUNCT
ftr-329	841	40	eight	eight	NUM
ftr-329	841	41	times	time	NOUN
ftr-329	841	42	higher	high	ADJ
ftr-329	841	43	than	than	ADP
ftr-329	841	44	in	in	ADP
ftr-329	841	45	the	the	DET
ftr-329	841	46	u.s	u.s	PROPN
ftr-329	841	47	.	.	PROPN
ftr-329	841	48	i	i	PROPN
ftr-329	841	49	d.	d.	PROPN
ftr-329	841	50	lucas	lucas	PROPN
ftr-329	841	51	offered	offer	VERB
ftr-329	841	52	two	two	NUM
ftr-329	841	53	possible	possible	ADJ
ftr-329	841	54	explanations	explanation	NOUN
ftr-329	841	55	:	:	PUNCT
ftr-329	841	56	differences	difference	NOUN
ftr-329	841	57	in	in	ADP
ftr-329	841	58	“	"	PUNCT
ftr-329	841	59	fundamentals	fundamental	NOUN
ftr-329	841	60	,	,	PUNCT
ftr-329	841	61	”	"	PUNCT
ftr-329	841	62	or	or	CCONJ
ftr-329	841	63	country	country	NOUN
ftr-329	841	64	-	-	PUNCT
ftr-329	841	65	specific	specific	ADJ
ftr-329	841	66	factors	factor	NOUN
ftr-329	841	67	affecting	affect	VERB
ftr-329	841	68	productivity	productivity	NOUN
ftr-329	841	69	,	,	PUNCT
ftr-329	841	70	and	and	CCONJ
ftr-329	841	71	market	market	NOUN
ftr-329	841	72	failure	failure	NOUN
ftr-329	841	73	.	.	PUNCT
ftr-329	842	1	alfaro	alfaro	PROPN
ftr-329	842	2	et	et	PROPN
ftr-329	842	3	al	al	PROPN
ftr-329	842	4	.	.	PROPN
ftr-329	842	5	examine	examine	VERB
ftr-329	842	6	a	a	DET
ftr-329	842	7	larger	large	ADJ
ftr-329	842	8	data	datum	NOUN
ftr-329	842	9	set	set	VERB
ftr-329	842	10	for	for	ADP
ftr-329	842	11	the	the	DET
ftr-329	842	12	period	period	NOUN
ftr-329	842	13	1971	1971	NUM
ftr-329	842	14	-	-	SYM
ftr-329	842	15	2000	2000	NUM
ftr-329	842	16	and	and	CCONJ
ftr-329	842	17	conclude	conclude	VERB
ftr-329	842	18	that	that	SCONJ
ftr-329	842	19	fundamentals	fundamental	NOUN
ftr-329	842	20	are	be	AUX
ftr-329	842	21	the	the	DET
ftr-329	842	22	key	key	ADJ
ftr-329	842	23	determinant	determinant	ADJ
ftr-329	842	24	.	.	PUNCT
ftr-329	843	1	in	in	ADP
ftr-329	843	2	particular	particular	ADJ
ftr-329	843	3	,	,	PUNCT
ftr-329	843	4	they	they	PRON
ftr-329	843	5	state	state	VERB
ftr-329	843	6	:	:	PUNCT
ftr-329	843	7	“	"	PUNCT
ftr-329	843	8	low	low	ADJ
ftr-329	843	9	institutional	institutional	ADJ
ftr-329	843	10	quality	quality	NOUN
ftr-329	843	11	is	be	AUX
ftr-329	843	12	the	the	DET
ftr-329	843	13	leading	lead	VERB
ftr-329	843	14	explanation	explanation	NOUN
ftr-329	843	15	for	for	ADP
ftr-329	843	16	the	the	DET
ftr-329	843	17	lucas	lucas	PROPN
ftr-329	843	18	paradox	paradox	NOUN
ftr-329	843	19	.	.	PUNCT
ftr-329	843	20	”	"	PUNCT
ftr-329	844	1	alfaro	alfaro	PROPN
ftr-329	844	2	,	,	PUNCT
ftr-329	844	3	capital	capital	NOUN
ftr-329	844	4	flow	flow	NOUN
ftr-329	844	5	,	,	PUNCT
ftr-329	844	6	supra	supra	PROPN
ftr-329	844	7	note	note	PROPN
ftr-329	844	8	133	133	NUM
ftr-329	844	9	,	,	PUNCT
ftr-329	844	10	at	at	ADP
ftr-329	844	11	347	347	NUM
ftr-329	844	12	.	.	PUNCT
ftr-329	845	1	the	the	DET
ftr-329	845	2	explanation	explanation	NOUN
ftr-329	845	3	offered	offer	VERB
ftr-329	845	4	in	in	ADP
ftr-329	845	5	this	this	DET
ftr-329	845	6	article	article	NOUN
ftr-329	845	7	is	be	AUX
ftr-329	845	8	consistent	consistent	ADJ
ftr-329	845	9	with	with	ADP
ftr-329	845	10	alfaro	alfaro	PROPN
ftr-329	845	11	inasmuch	inasmuch	ADJ
ftr-329	845	12	as	as	ADP
ftr-329	845	13	many	many	ADJ
ftr-329	845	14	fundamentals	fundamental	NOUN
ftr-329	845	15	,	,	PUNCT
ftr-329	845	16	including	include	VERB
ftr-329	845	17	those	those	PRON
ftr-329	845	18	affecting	affect	VERB
ftr-329	845	19	institutional	institutional	ADJ
ftr-329	845	20	quality	quality	NOUN
ftr-329	845	21	,	,	PUNCT
ftr-329	845	22	tend	tend	VERB
ftr-329	845	23	to	to	PART
ftr-329	845	24	be	be	AUX
ftr-329	845	25	financed	finance	VERB
ftr-329	845	26	with	with	ADP
ftr-329	845	27	tax	tax	NOUN
ftr-329	845	28	amenities	amenity	NOUN
ftr-329	845	29	.	.	PUNCT
ftr-329	846	1	135	135	NUM
ftr-329	846	2	.	.	PUNCT
ftr-329	847	1	in	in	ADP
ftr-329	847	2	1980	1980	NUM
ftr-329	847	3	,	,	PUNCT
ftr-329	847	4	the	the	DET
ftr-329	847	5	u.s	u.s	PROPN
ftr-329	847	6	.	.	PROPN
ftr-329	847	7	tax	tax	NOUN
ftr-329	847	8	rate	rate	NOUN
ftr-329	847	9	(	(	PUNCT
ftr-329	847	10	national	national	ADJ
ftr-329	847	11	and	and	CCONJ
ftr-329	847	12	sub	sub	ADJ
ftr-329	847	13	-	-	ADJ
ftr-329	847	14	national	national	ADJ
ftr-329	847	15	)	)	PUNCT
ftr-329	847	16	as	as	ADP
ftr-329	847	17	a	a	DET
ftr-329	847	18	percentage	percentage	NOUN
ftr-329	847	19	of	of	ADP
ftr-329	847	20	gdp	gdp	NOUN
ftr-329	847	21	per	per	ADP
ftr-329	847	22	capita	capita	NOUN
ftr-329	847	23	was	be	AUX
ftr-329	847	24	26.40	26.40	NUM
ftr-329	847	25	percent	percent	NOUN
ftr-329	847	26	,	,	PUNCT
ftr-329	847	27	of	of	ADP
ftr-329	847	28	which	which	PRON
ftr-329	847	29	78.1	78.1	NUM
ftr-329	847	30	percent	percent	NOUN
ftr-329	847	31	,	,	PUNCT
ftr-329	847	32	or	or	CCONJ
ftr-329	847	33	20.62	20.62	NUM
ftr-329	847	34	percent	percent	NOUN
ftr-329	847	35	of	of	ADP
ftr-329	847	36	gdp	gdp	NOUN
ftr-329	847	37	,	,	PUNCT
ftr-329	847	38	was	be	AUX
ftr-329	847	39	devoted	devote	VERB
ftr-329	847	40	to	to	ADP
ftr-329	847	41	spending	spend	VERB
ftr-329	847	42	on	on	ADP
ftr-329	847	43	tax	tax	NOUN
ftr-329	847	44	amenities	amenity	NOUN
ftr-329	847	45	,	,	PUNCT
ftr-329	847	46	defined	define	VERB
ftr-329	847	47	as	as	ADP
ftr-329	847	48	all	all	DET
ftr-329	847	49	tax	tax	NOUN
ftr-329	847	50	outlays	outlay	NOUN
ftr-329	847	51	other	other	ADJ
ftr-329	847	52	than	than	SCONJ
ftr-329	847	53	to	to	PART
ftr-329	847	54	fund	fund	VERB
ftr-329	847	55	pensions	pension	NOUN
ftr-329	847	56	(	(	PUNCT
ftr-329	847	57	social	social	ADJ
ftr-329	847	58	security	security	NOUN
ftr-329	847	59	)	)	PUNCT
ftr-329	847	60	.	.	PUNCT
ftr-329	848	1	data	datum	NOUN
ftr-329	848	2	on	on	ADP
ftr-329	848	3	total	total	ADJ
ftr-329	848	4	taxes	taxis	NOUN
ftr-329	848	5	as	as	ADP
ftr-329	848	6	a	a	DET
ftr-329	848	7	percentage	percentage	NOUN
ftr-329	848	8	of	of	ADP
ftr-329	848	9	gdp	gdp	NOUN
ftr-329	848	10	and	and	CCONJ
ftr-329	848	11	on	on	ADP
ftr-329	848	12	pension	pension	NOUN
ftr-329	848	13	taxes	taxis	NOUN
ftr-329	848	14	as	as	ADP
ftr-329	848	15	a	a	DET
ftr-329	848	16	percent	percent	NOUN
ftr-329	848	17	of	of	ADP
ftr-329	848	18	gdp	gdp	NOUN
ftr-329	848	19	,	,	PUNCT
ftr-329	848	20	in	in	ADP
ftr-329	848	21	each	each	DET
ftr-329	848	22	case	case	NOUN
ftr-329	848	23	for	for	ADP
ftr-329	848	24	a	a	DET
ftr-329	848	25	range	range	NOUN
ftr-329	848	26	of	of	ADP
ftr-329	848	27	years	year	NOUN
ftr-329	848	28	,	,	PUNCT
ftr-329	848	29	is	be	AUX
ftr-329	848	30	available	available	ADJ
ftr-329	848	31	from	from	ADP
ftr-329	848	32	the	the	DET
ftr-329	848	33	oecd	oecd	PROPN
ftr-329	848	34	http://stats.oecd.org/index.aspx?datasetcode=rev	http://stats.oecd.org/index.aspx?datasetcode=rev	PROPN
ftr-329	848	35	.	.	PROPN
ftr-329	849	1	136	136	NUM
ftr-329	849	2	.	.	PUNCT
ftr-329	850	1	see	see	VERB
ftr-329	850	2	table	table	NOUN
ftr-329	850	3	1.c	1.c	NUM
ftr-329	850	4	.	.	PUNCT
ftr-329	850	5	,	,	PUNCT
ftr-329	850	6	line	line	NOUN
ftr-329	850	7	7	7	NUM
ftr-329	850	8	.	.	SYM
ftr-329	850	9	137	137	NUM
ftr-329	850	10	.	.	PUNCT
ftr-329	851	1	other	other	ADJ
ftr-329	851	2	tax	tax	NOUN
ftr-329	851	3	explanations	explanation	NOUN
ftr-329	851	4	for	for	ADP
ftr-329	851	5	the	the	DET
ftr-329	851	6	lucas	lucas	PROPN
ftr-329	851	7	paradox	paradox	NOUN
ftr-329	851	8	have	have	AUX
ftr-329	851	9	been	be	AUX
ftr-329	851	10	offered	offer	VERB
ftr-329	851	11	.	.	PUNCT
ftr-329	852	1	for	for	ADP
ftr-329	852	2	example	example	NOUN
ftr-329	852	3	,	,	PUNCT
ftr-329	852	4	kleinbard	kleinbard	ADJ
ftr-329	852	5	notes	note	NOUN
ftr-329	852	6	that	that	SCONJ
ftr-329	852	7	the	the	DET
ftr-329	852	8	capacity	capacity	NOUN
ftr-329	852	9	of	of	ADP
ftr-329	852	10	multinational	multinational	ADJ
ftr-329	852	11	firms	firm	NOUN
ftr-329	852	12	to	to	PART
ftr-329	852	13	deflect	deflect	VERB
ftr-329	852	14	income	income	NOUN
ftr-329	852	15	economically	economically	ADV
ftr-329	852	16	earned	earn	VERB
ftr-329	852	17	in	in	ADP
ftr-329	852	18	high	high	ADJ
ftr-329	852	19	-	-	PUNCT
ftr-329	852	20	tax	tax	NOUN
ftr-329	852	21	jurisdictions	jurisdiction	NOUN
ftr-329	852	22	to	to	ADP
ftr-329	852	23	low	low	ADJ
ftr-329	852	24	-	-	PUNCT
ftr-329	852	25	tax	tax	NOUN
ftr-329	852	26	jurisdictions	jurisdiction	NOUN
ftr-329	852	27	for	for	ADP
ftr-329	852	28	tax	tax	NOUN
ftr-329	852	29	purposes	purpose	NOUN
ftr-329	852	30	removes	remove	VERB
ftr-329	852	31	the	the	DET
ftr-329	852	32	added	add	VERB
ftr-329	852	33	cost	cost	NOUN
ftr-329	852	34	of	of	ADP
ftr-329	852	35	investing	invest	VERB
ftr-329	852	36	in	in	ADP
ftr-329	852	37	high	high	ADJ
ftr-329	852	38	-	-	PUNCT
ftr-329	852	39	tax	tax	NOUN
ftr-329	852	40	jurisdictions	jurisdiction	NOUN
ftr-329	852	41	while	while	SCONJ
ftr-329	852	42	enabling	enable	VERB
ftr-329	852	43	the	the	DET
ftr-329	852	44	investor	investor	NOUN
ftr-329	852	45	to	to	PART
ftr-329	852	46	reap	reap	VERB
ftr-329	852	47	the	the	DET
ftr-329	852	48	greater	great	ADJ
ftr-329	852	49	productivity	productivity	NOUN
ftr-329	852	50	benefits	benefit	NOUN
ftr-329	852	51	there	there	ADV
ftr-329	852	52	.	.	PUNCT
ftr-329	853	1	kleinbard	kleinbard	ADJ
ftr-329	853	2	,	,	PUNCT
ftr-329	853	3	stateless	stateless	NOUN
ftr-329	853	4	income	income	NOUN
ftr-329	853	5	,	,	PUNCT
ftr-329	853	6	supra	supra	PROPN
ftr-329	853	7	note	note	NOUN
ftr-329	853	8	32	32	NUM
ftr-329	853	9	,	,	PUNCT
ftr-329	853	10	at	at	ADP
ftr-329	853	11	770–71	770–71	PROPN
ftr-329	853	12	.	.	PUNCT
ftr-329	854	1	kleinbard	kleinbard	PROPN
ftr-329	854	2	’s	’s	PART
ftr-329	854	3	explanation	explanation	NOUN
ftr-329	854	4	is	be	AUX
ftr-329	854	5	entirely	entirely	ADV
ftr-329	854	6	consistent	consistent	ADJ
ftr-329	854	7	with	with	ADP
ftr-329	854	8	the	the	DET
ftr-329	854	9	theory	theory	NOUN
ftr-329	854	10	of	of	ADP
ftr-329	854	11	tax	tax	NOUN
ftr-329	854	12	amenities	amenity	NOUN
ftr-329	854	13	offered	offer	VERB
ftr-329	854	14	here	here	ADV
ftr-329	854	15	,	,	PUNCT
ftr-329	854	16	since	since	SCONJ
ftr-329	854	17	it	it	PRON
ftr-329	854	18	presupposes	presuppose	VERB
ftr-329	854	19	that	that	SCONJ
ftr-329	854	20	the	the	DET
ftr-329	854	21	absolute	absolute	ADJ
ftr-329	854	22	pre	pre	ADJ
ftr-329	854	23	-	-	ADJ
ftr-329	854	24	tax	tax	ADJ
ftr-329	854	25	return	return	NOUN
ftr-329	854	26	to	to	ADP
ftr-329	854	27	investment	investment	NOUN
ftr-329	854	28	in	in	ADP
ftr-329	854	29	high	high	ADJ
ftr-329	854	30	-	-	PUNCT
ftr-329	854	31	tax	tax	NOUN
ftr-329	854	32	jurisdictions	jurisdiction	NOUN
ftr-329	854	33	is	be	AUX
ftr-329	854	34	superior	superior	ADJ
ftr-329	854	35	to	to	ADP
ftr-329	854	36	that	that	PRON
ftr-329	854	37	in	in	ADP
ftr-329	854	38	low	low	ADJ
ftr-329	854	39	-	-	PUNCT
ftr-329	854	40	tax	tax	NOUN
ftr-329	854	41	ones	one	NOUN
ftr-329	854	42	.	.	PUNCT
ftr-329	855	1	http://stats.oecd.org/index.aspx?datasetcode=rev	http://stats.oecd.org/index.aspx?datasetcode=rev	PROPN
ftr-329	855	2	110	110	NUM
ftr-329	855	3	florida	florida	PROPN
ftr-329	855	4	tax	tax	NOUN
ftr-329	855	5	review	review	NOUN
ftr-329	856	1	[	[	X
ftr-329	856	2	vol	vol	NOUN
ftr-329	856	3	.	.	NOUN
ftr-329	856	4	12:2	12:2	NUM
ftr-329	856	5	finally	finally	ADV
ftr-329	856	6	,	,	PUNCT
ftr-329	856	7	there	there	PRON
ftr-329	856	8	are	be	VERB
ftr-329	856	9	dramatic	dramatic	ADJ
ftr-329	856	10	welfare	welfare	NOUN
ftr-329	856	11	consequences	consequence	NOUN
ftr-329	856	12	to	to	ADP
ftr-329	856	13	tax	tax	NOUN
ftr-329	856	14	-	-	PUNCT
ftr-329	856	15	induced	induce	VERB
ftr-329	856	16	capital	capital	NOUN
ftr-329	856	17	flows	flow	NOUN
ftr-329	856	18	that	that	PRON
ftr-329	856	19	have	have	AUX
ftr-329	856	20	gone	go	VERB
ftr-329	856	21	largely	largely	ADV
ftr-329	856	22	unnoticed	unnoticed	ADJ
ftr-329	856	23	in	in	ADP
ftr-329	856	24	the	the	DET
ftr-329	856	25	literature	literature	NOUN
ftr-329	856	26	.	.	PUNCT
ftr-329	857	1	the	the	DET
ftr-329	857	2	link	link	NOUN
ftr-329	857	3	between	between	ADP
ftr-329	857	4	tax	tax	NOUN
ftr-329	857	5	revenues	revenue	NOUN
ftr-329	857	6	and	and	CCONJ
ftr-329	857	7	productivity	productivity	NOUN
ftr-329	857	8	means	mean	VERB
ftr-329	857	9	that	that	SCONJ
ftr-329	857	10	the	the	DET
ftr-329	857	11	flow	flow	NOUN
ftr-329	857	12	of	of	ADP
ftr-329	857	13	capital	capital	NOUN
ftr-329	857	14	in	in	ADP
ftr-329	857	15	response	response	NOUN
ftr-329	857	16	to	to	ADP
ftr-329	857	17	taxes	taxis	NOUN
ftr-329	857	18	has	have	VERB
ftr-329	857	19	a	a	DET
ftr-329	857	20	multiplier	multipli	ADJ
ftr-329	857	21	effect	effect	NOUN
ftr-329	857	22	on	on	ADP
ftr-329	857	23	increases	increase	NOUN
ftr-329	857	24	in	in	ADP
ftr-329	857	25	productivity	productivity	NOUN
ftr-329	857	26	in	in	ADP
ftr-329	857	27	the	the	DET
ftr-329	857	28	source	source	NOUN
ftr-329	857	29	and	and	CCONJ
ftr-329	857	30	,	,	PUNCT
ftr-329	857	31	at	at	ADP
ftr-329	857	32	least	least	ADJ
ftr-329	857	33	in	in	ADP
ftr-329	857	34	the	the	DET
ftr-329	857	35	case	case	NOUN
ftr-329	857	36	of	of	ADP
ftr-329	857	37	territorial	territorial	ADJ
ftr-329	857	38	systems	system	NOUN
ftr-329	857	39	,	,	PUNCT
ftr-329	857	40	on	on	ADP
ftr-329	857	41	reductions	reduction	NOUN
ftr-329	857	42	in	in	ADP
ftr-329	857	43	productivity	productivity	NOUN
ftr-329	857	44	in	in	ADP
ftr-329	857	45	the	the	DET
ftr-329	857	46	residence	residence	NOUN
ftr-329	857	47	,	,	PUNCT
ftr-329	857	48	disregarding	disregard	VERB
ftr-329	857	49	the	the	DET
ftr-329	857	50	very	very	ADV
ftr-329	857	51	real	real	ADJ
ftr-329	857	52	problem	problem	NOUN
ftr-329	857	53	of	of	ADP
ftr-329	857	54	tax	tax	NOUN
ftr-329	857	55	competition	competition	NOUN
ftr-329	857	56	(	(	PUNCT
ftr-329	857	57	addressed	address	VERB
ftr-329	857	58	in	in	ADP
ftr-329	857	59	part	part	NOUN
ftr-329	857	60	v	v	NOUN
ftr-329	857	61	)	)	PUNCT
ftr-329	857	62	.	.	PUNCT
ftr-329	858	1	for	for	ADP
ftr-329	858	2	the	the	DET
ftr-329	858	3	source	source	NOUN
ftr-329	858	4	enjoying	enjoy	VERB
ftr-329	858	5	net	net	ADJ
ftr-329	858	6	capital	capital	NOUN
ftr-329	858	7	inflows	inflow	NOUN
ftr-329	858	8	,	,	PUNCT
ftr-329	858	9	if	if	SCONJ
ftr-329	858	10	statutory	statutory	ADJ
ftr-329	858	11	rates	rate	NOUN
ftr-329	858	12	of	of	ADP
ftr-329	858	13	tax	tax	NOUN
ftr-329	858	14	remain	remain	VERB
ftr-329	858	15	constant	constant	ADJ
ftr-329	858	16	(	(	PUNCT
ftr-329	858	17	which	which	PRON
ftr-329	858	18	they	they	PRON
ftr-329	858	19	rarely	rarely	ADV
ftr-329	858	20	do	do	AUX
ftr-329	858	21	in	in	ADP
ftr-329	858	22	a	a	DET
ftr-329	858	23	territorial	territorial	ADJ
ftr-329	858	24	world	world	NOUN
ftr-329	858	25	)	)	PUNCT
ftr-329	858	26	the	the	DET
ftr-329	858	27	news	news	NOUN
ftr-329	858	28	generally	generally	ADV
ftr-329	858	29	would	would	AUX
ftr-329	858	30	be	be	AUX
ftr-329	858	31	good	good	ADJ
ftr-329	858	32	regardless	regardless	ADV
ftr-329	858	33	whether	whether	SCONJ
ftr-329	858	34	the	the	DET
ftr-329	858	35	system	system	NOUN
ftr-329	858	36	is	be	AUX
ftr-329	858	37	territorial	territorial	ADJ
ftr-329	858	38	or	or	CCONJ
ftr-329	858	39	worldwide	worldwide	ADJ
ftr-329	858	40	,	,	PUNCT
ftr-329	858	41	as	as	SCONJ
ftr-329	858	42	the	the	DET
ftr-329	858	43	source	source	NOUN
ftr-329	858	44	gets	get	VERB
ftr-329	858	45	all	all	DET
ftr-329	858	46	the	the	DET
ftr-329	858	47	additional	additional	ADJ
ftr-329	858	48	tax	tax	NOUN
ftr-329	858	49	revenue	revenue	NOUN
ftr-329	858	50	associated	associate	VERB
ftr-329	858	51	with	with	ADP
ftr-329	858	52	the	the	DET
ftr-329	858	53	net	net	ADJ
ftr-329	858	54	inflow	inflow	NOUN
ftr-329	858	55	of	of	ADP
ftr-329	858	56	capital	capital	NOUN
ftr-329	858	57	.	.	PUNCT
ftr-329	859	1	the	the	DET
ftr-329	859	2	additional	additional	ADJ
ftr-329	859	3	tax	tax	NOUN
ftr-329	859	4	revenue	revenue	NOUN
ftr-329	859	5	improves	improve	VERB
ftr-329	859	6	the	the	DET
ftr-329	859	7	rate	rate	NOUN
ftr-329	859	8	of	of	ADP
ftr-329	859	9	return	return	NOUN
ftr-329	859	10	in	in	ADP
ftr-329	859	11	the	the	DET
ftr-329	859	12	source	source	NOUN
ftr-329	859	13	,	,	PUNCT
ftr-329	859	14	thereby	thereby	ADV
ftr-329	859	15	making	make	VERB
ftr-329	859	16	it	it	PRON
ftr-329	859	17	more	more	ADV
ftr-329	859	18	attractive	attractive	ADJ
ftr-329	859	19	for	for	ADP
ftr-329	859	20	additional	additional	ADJ
ftr-329	859	21	investment	investment	NOUN
ftr-329	859	22	.	.	PUNCT
ftr-329	860	1	this	this	DET
ftr-329	860	2	virtuous	virtuous	ADJ
ftr-329	860	3	circle	circle	NOUN
ftr-329	860	4	continues	continue	VERB
ftr-329	860	5	until	until	SCONJ
ftr-329	860	6	the	the	DET
ftr-329	860	7	improvement	improvement	NOUN
ftr-329	860	8	in	in	ADP
ftr-329	860	9	the	the	DET
ftr-329	860	10	rate	rate	NOUN
ftr-329	860	11	of	of	ADP
ftr-329	860	12	return	return	NOUN
ftr-329	860	13	is	be	AUX
ftr-329	860	14	balanced	balance	VERB
ftr-329	860	15	by	by	ADP
ftr-329	860	16	a	a	DET
ftr-329	860	17	reduction	reduction	NOUN
ftr-329	860	18	resulting	result	VERB
ftr-329	860	19	from	from	ADP
ftr-329	860	20	the	the	DET
ftr-329	860	21	increased	increase	VERB
ftr-329	860	22	relative	relative	ADJ
ftr-329	860	23	supply	supply	NOUN
ftr-329	860	24	of	of	ADP
ftr-329	860	25	capital	capital	NOUN
ftr-329	860	26	in	in	ADP
ftr-329	860	27	the	the	DET
ftr-329	860	28	source	source	NOUN
ftr-329	860	29	as	as	ADP
ftr-329	860	30	a	a	DET
ftr-329	860	31	factor	factor	NOUN
ftr-329	860	32	of	of	ADP
ftr-329	860	33	production	production	NOUN
ftr-329	860	34	.	.	PUNCT
ftr-329	861	1	by	by	ADP
ftr-329	861	2	contrast	contrast	NOUN
ftr-329	861	3	,	,	PUNCT
ftr-329	861	4	for	for	ADP
ftr-329	861	5	a	a	DET
ftr-329	861	6	residence	residence	NOUN
ftr-329	861	7	country	country	NOUN
ftr-329	861	8	experiencing	experience	VERB
ftr-329	861	9	net	net	ADJ
ftr-329	861	10	capital	capital	NOUN
ftr-329	861	11	outflow	outflow	NOUN
ftr-329	861	12	,	,	PUNCT
ftr-329	861	13	the	the	DET
ftr-329	861	14	news	news	NOUN
ftr-329	861	15	is	be	AUX
ftr-329	861	16	likely	likely	ADJ
ftr-329	861	17	to	to	PART
ftr-329	861	18	be	be	AUX
ftr-329	861	19	bad	bad	ADJ
ftr-329	861	20	—	—	PUNCT
ftr-329	861	21	especially	especially	ADV
ftr-329	861	22	in	in	ADP
ftr-329	861	23	a	a	DET
ftr-329	861	24	territorial	territorial	ADJ
ftr-329	861	25	system	system	NOUN
ftr-329	861	26	.	.	PUNCT
ftr-329	862	1	in	in	ADP
ftr-329	862	2	a	a	DET
ftr-329	862	3	territorial	territorial	ADJ
ftr-329	862	4	system	system	NOUN
ftr-329	862	5	,	,	PUNCT
ftr-329	862	6	as	as	SCONJ
ftr-329	862	7	capital	capital	NOUN
ftr-329	862	8	leaves	leave	VERB
ftr-329	862	9	the	the	DET
ftr-329	862	10	residence	residence	NOUN
ftr-329	862	11	,	,	PUNCT
ftr-329	862	12	productivity	productivity	NOUN
ftr-329	862	13	declines	decline	VERB
ftr-329	862	14	because	because	SCONJ
ftr-329	862	15	of	of	ADP
ftr-329	862	16	the	the	DET
ftr-329	862	17	decline	decline	NOUN
ftr-329	862	18	in	in	ADP
ftr-329	862	19	tax	tax	NOUN
ftr-329	862	20	revenues	revenue	NOUN
ftr-329	862	21	.	.	PUNCT
ftr-329	863	1	the	the	DET
ftr-329	863	2	decline	decline	NOUN
ftr-329	863	3	in	in	ADP
ftr-329	863	4	productivity	productivity	NOUN
ftr-329	863	5	makes	make	VERB
ftr-329	863	6	the	the	DET
ftr-329	863	7	residence	residence	NOUN
ftr-329	863	8	still	still	ADV
ftr-329	863	9	less	less	ADV
ftr-329	863	10	attractive	attractive	ADJ
ftr-329	863	11	to	to	ADP
ftr-329	863	12	capital	capital	NOUN
ftr-329	863	13	,	,	PUNCT
ftr-329	863	14	meaning	mean	VERB
ftr-329	863	15	that	that	SCONJ
ftr-329	863	16	still	still	ADV
ftr-329	863	17	more	more	ADJ
ftr-329	863	18	capital	capital	NOUN
ftr-329	863	19	can	can	AUX
ftr-329	863	20	be	be	AUX
ftr-329	863	21	expected	expect	VERB
ftr-329	863	22	to	to	PART
ftr-329	863	23	depart	depart	VERB
ftr-329	863	24	.	.	PUNCT
ftr-329	864	1	the	the	DET
ftr-329	864	2	downward	downward	ADJ
ftr-329	864	3	spiral	spiral	NOUN
ftr-329	864	4	continues	continue	VERB
ftr-329	864	5	until	until	SCONJ
ftr-329	864	6	the	the	DET
ftr-329	864	7	increased	increase	VERB
ftr-329	864	8	scarcity	scarcity	NOUN
ftr-329	864	9	of	of	ADP
ftr-329	864	10	capital	capital	NOUN
ftr-329	864	11	relative	relative	ADJ
ftr-329	864	12	to	to	ADP
ftr-329	864	13	other	other	ADJ
ftr-329	864	14	factors	factor	NOUN
ftr-329	864	15	of	of	ADP
ftr-329	864	16	production	production	NOUN
ftr-329	864	17	in	in	ADP
ftr-329	864	18	the	the	DET
ftr-329	864	19	residence	residence	NOUN
ftr-329	864	20	counterbalances	counterbalance	VERB
ftr-329	864	21	any	any	DET
ftr-329	864	22	additional	additional	ADJ
ftr-329	864	23	reduction	reduction	NOUN
ftr-329	864	24	in	in	ADP
ftr-329	864	25	the	the	DET
ftr-329	864	26	rate	rate	NOUN
ftr-329	864	27	of	of	ADP
ftr-329	864	28	return	return	NOUN
ftr-329	864	29	to	to	ADP
ftr-329	864	30	capital	capital	NOUN
ftr-329	864	31	resulting	result	VERB
ftr-329	864	32	from	from	ADP
ftr-329	864	33	reductions	reduction	NOUN
ftr-329	864	34	in	in	ADP
ftr-329	864	35	tax	tax	NOUN
ftr-329	864	36	revenues	revenue	NOUN
ftr-329	864	37	.	.	PUNCT
ftr-329	865	1	the	the	DET
ftr-329	865	2	point	point	NOUN
ftr-329	865	3	at	at	ADP
ftr-329	865	4	which	which	PRON
ftr-329	865	5	equilibrium	equilibrium	NOUN
ftr-329	865	6	is	be	AUX
ftr-329	865	7	reached	reach	VERB
ftr-329	865	8	,	,	PUNCT
ftr-329	865	9	however	however	ADV
ftr-329	865	10	,	,	PUNCT
ftr-329	865	11	is	be	AUX
ftr-329	865	12	likely	likely	ADJ
ftr-329	865	13	to	to	PART
ftr-329	865	14	be	be	AUX
ftr-329	865	15	one	one	NUM
ftr-329	865	16	at	at	ADP
ftr-329	865	17	which	which	PRON
ftr-329	865	18	productivity	productivity	NOUN
ftr-329	865	19	is	be	AUX
ftr-329	865	20	markedly	markedly	ADV
ftr-329	865	21	lower	low	ADJ
ftr-329	865	22	than	than	SCONJ
ftr-329	865	23	it	it	PRON
ftr-329	865	24	would	would	AUX
ftr-329	865	25	have	have	AUX
ftr-329	865	26	been	be	AUX
ftr-329	865	27	if	if	SCONJ
ftr-329	865	28	tax	tax	NOUN
ftr-329	865	29	revenues	revenue	NOUN
ftr-329	865	30	were	be	AUX
ftr-329	865	31	kept	keep	VERB
ftr-329	865	32	at	at	ADP
ftr-329	865	33	a	a	DET
ftr-329	865	34	level	level	NOUN
ftr-329	865	35	sufficient	sufficient	ADJ
ftr-329	865	36	to	to	PART
ftr-329	865	37	maintain	maintain	VERB
ftr-329	865	38	capital	capital	NOUN
ftr-329	865	39	productivity	productivity	NOUN
ftr-329	865	40	in	in	ADP
ftr-329	865	41	the	the	DET
ftr-329	865	42	residence	residence	NOUN
ftr-329	865	43	.	.	PUNCT
ftr-329	866	1	whether	whether	SCONJ
ftr-329	866	2	there	there	PRON
ftr-329	866	3	is	be	VERB
ftr-329	866	4	an	an	DET
ftr-329	866	5	overall	overall	ADJ
ftr-329	866	6	reduction	reduction	NOUN
ftr-329	866	7	in	in	ADP
ftr-329	866	8	productivity	productivity	NOUN
ftr-329	866	9	—	—	PUNCT
ftr-329	866	10	that	that	ADV
ftr-329	866	11	is	is	ADV
ftr-329	866	12	,	,	PUNCT
ftr-329	866	13	a	a	DET
ftr-329	866	14	worldwide	worldwide	ADJ
ftr-329	866	15	reduction	reduction	NOUN
ftr-329	866	16	—	—	PUNCT
ftr-329	866	17	depends	depend	VERB
ftr-329	866	18	upon	upon	SCONJ
ftr-329	866	19	the	the	DET
ftr-329	866	20	consequences	consequence	NOUN
ftr-329	866	21	in	in	ADP
ftr-329	866	22	the	the	DET
ftr-329	866	23	source	source	NOUN
ftr-329	866	24	.	.	PUNCT
ftr-329	867	1	it	it	PRON
ftr-329	867	2	seems	seem	VERB
ftr-329	867	3	safe	safe	ADJ
ftr-329	867	4	to	to	PART
ftr-329	867	5	say	say	VERB
ftr-329	867	6	,	,	PUNCT
ftr-329	867	7	however	however	ADV
ftr-329	867	8	,	,	PUNCT
ftr-329	867	9	that	that	SCONJ
ftr-329	867	10	residence	residence	NOUN
ftr-329	867	11	reductions	reduction	NOUN
ftr-329	867	12	in	in	ADP
ftr-329	867	13	productivity	productivity	NOUN
ftr-329	867	14	are	be	AUX
ftr-329	867	15	less	less	ADV
ftr-329	867	16	likely	likely	ADJ
ftr-329	867	17	in	in	ADP
ftr-329	867	18	a	a	DET
ftr-329	867	19	system	system	NOUN
ftr-329	867	20	of	of	ADP
ftr-329	867	21	worldwide	worldwide	ADJ
ftr-329	867	22	taxation	taxation	NOUN
ftr-329	867	23	,	,	PUNCT
ftr-329	867	24	as	as	SCONJ
ftr-329	867	25	high	high	ADJ
ftr-329	867	26	-	-	PUNCT
ftr-329	867	27	tax	tax	NOUN
ftr-329	867	28	resident	resident	NOUN
ftr-329	867	29	jurisdictions	jurisdiction	NOUN
ftr-329	867	30	retain	retain	VERB
ftr-329	867	31	some	some	DET
ftr-329	867	32	tax	tax	NOUN
ftr-329	867	33	revenue	revenue	NOUN
ftr-329	867	34	after	after	ADP
ftr-329	867	35	the	the	DET
ftr-329	867	36	departure	departure	NOUN
ftr-329	867	37	of	of	ADP
ftr-329	867	38	capital	capital	NOUN
ftr-329	867	39	to	to	ADP
ftr-329	867	40	lower	low	ADJ
ftr-329	867	41	-	-	PUNCT
ftr-329	867	42	tax	tax	NOUN
ftr-329	867	43	jurisdictions	jurisdiction	NOUN
ftr-329	867	44	.	.	PUNCT
ftr-329	868	1	where	where	SCONJ
ftr-329	868	2	the	the	DET
ftr-329	868	3	revenue	revenue	NOUN
ftr-329	868	4	retained	retain	VERB
ftr-329	868	5	is	be	AUX
ftr-329	868	6	sufficient	sufficient	ADJ
ftr-329	868	7	to	to	PART
ftr-329	868	8	maintain	maintain	VERB
ftr-329	868	9	productivity	productivity	NOUN
ftr-329	868	10	levels	level	NOUN
ftr-329	868	11	(	(	PUNCT
ftr-329	868	12	as	as	SCONJ
ftr-329	868	13	it	it	PRON
ftr-329	868	14	may	may	AUX
ftr-329	868	15	be	be	AUX
ftr-329	868	16	given	give	VERB
ftr-329	868	17	the	the	DET
ftr-329	868	18	reduced	reduce	VERB
ftr-329	868	19	burden	burden	NOUN
ftr-329	868	20	to	to	PART
ftr-329	868	21	finance	finance	VERB
ftr-329	868	22	tax	tax	NOUN
ftr-329	868	23	amenities	amenity	NOUN
ftr-329	868	24	resulting	result	VERB
ftr-329	868	25	from	from	ADP
ftr-329	868	26	the	the	DET
ftr-329	868	27	net	net	ADJ
ftr-329	868	28	departure	departure	NOUN
ftr-329	868	29	of	of	ADP
ftr-329	868	30	capital	capital	NOUN
ftr-329	868	31	)	)	PUNCT
ftr-329	868	32	,	,	PUNCT
ftr-329	868	33	no	no	DET
ftr-329	868	34	downward	downward	ADJ
ftr-329	868	35	spiral	spiral	ADJ
ftr-329	868	36	occurs	occur	VERB
ftr-329	868	37	.	.	PUNCT
ftr-329	869	1	v.	v.	ADP
ftr-329	869	2	allocative	allocative	ADJ
ftr-329	869	3	,	,	PUNCT
ftr-329	869	4	distributional	distributional	ADJ
ftr-329	869	5	,	,	PUNCT
ftr-329	869	6	and	and	CCONJ
ftr-329	869	7	competitive	competitive	ADJ
ftr-329	869	8	effects	effect	NOUN
ftr-329	869	9	part	part	NOUN
ftr-329	869	10	iii	iii	NUM
ftr-329	869	11	laid	lay	VERB
ftr-329	869	12	out	out	ADP
ftr-329	869	13	the	the	DET
ftr-329	869	14	case	case	NOUN
ftr-329	869	15	against	against	ADP
ftr-329	869	16	the	the	DET
ftr-329	869	17	traditional	traditional	ADJ
ftr-329	869	18	understanding	understanding	NOUN
ftr-329	869	19	of	of	ADP
ftr-329	869	20	international	international	ADJ
ftr-329	869	21	tax	tax	NOUN
ftr-329	869	22	neutrality	neutrality	NOUN
ftr-329	869	23	,	,	PUNCT
ftr-329	869	24	arguing	argue	VERB
ftr-329	869	25	that	that	SCONJ
ftr-329	869	26	the	the	DET
ftr-329	869	27	effects	effect	NOUN
ftr-329	869	28	of	of	ADP
ftr-329	869	29	capital	capital	NOUN
ftr-329	869	30	flows	flow	NOUN
ftr-329	869	31	on	on	ADP
ftr-329	869	32	pretax	pretax	ADJ
ftr-329	869	33	rates	rate	NOUN
ftr-329	869	34	of	of	ADP
ftr-329	869	35	return	return	NOUN
ftr-329	869	36	render	render	VERB
ftr-329	869	37	the	the	DET
ftr-329	869	38	idea	idea	NOUN
ftr-329	869	39	that	that	SCONJ
ftr-329	869	40	there	there	PRON
ftr-329	869	41	exists	exist	VERB
ftr-329	869	42	a	a	DET
ftr-329	869	43	worldwide	worldwide	ADJ
ftr-329	869	44	baseline	baseline	NOUN
ftr-329	869	45	against	against	ADP
ftr-329	869	46	which	which	PRON
ftr-329	869	47	one	one	PRON
ftr-329	869	48	can	can	AUX
ftr-329	869	49	measure	measure	VERB
ftr-329	869	50	return	return	VERB
ftr-329	869	51	problematic	problematic	ADJ
ftr-329	869	52	.	.	PUNCT
ftr-329	870	1	part	part	NOUN
ftr-329	870	2	iv	iv	NUM
ftr-329	870	3	developed	develop	VERB
ftr-329	870	4	a	a	DET
ftr-329	870	5	model	model	NOUN
ftr-329	870	6	for	for	ADP
ftr-329	870	7	thinking	think	VERB
ftr-329	870	8	about	about	ADP
ftr-329	870	9	cross	cross	ADJ
ftr-329	870	10	-	-	ADJ
ftr-329	870	11	border	border	ADJ
ftr-329	870	12	taxation	taxation	NOUN
ftr-329	870	13	that	that	PRON
ftr-329	870	14	takes	take	VERB
ftr-329	870	15	account	account	NOUN
ftr-329	870	16	of	of	ADP
ftr-329	870	17	the	the	DET
ftr-329	870	18	2012	2012	NUM
ftr-329	870	19	]	]	PUNCT
ftr-329	870	20	tax	tax	NOUN
ftr-329	870	21	neutralities	neutrality	NOUN
ftr-329	870	22	and	and	CCONJ
ftr-329	870	23	tax	tax	NOUN
ftr-329	870	24	amenities	amenity	NOUN
ftr-329	870	25	111	111	NUM
ftr-329	870	26	relationship	relationship	NOUN
ftr-329	870	27	between	between	ADP
ftr-329	870	28	tax	tax	NOUN
ftr-329	870	29	revenues	revenue	NOUN
ftr-329	870	30	and	and	CCONJ
ftr-329	870	31	the	the	DET
ftr-329	870	32	pre	pre	ADJ
ftr-329	870	33	-	-	ADJ
ftr-329	870	34	tax	tax	ADJ
ftr-329	870	35	rate	rate	NOUN
ftr-329	870	36	of	of	ADP
ftr-329	870	37	return	return	NOUN
ftr-329	870	38	—	—	PUNCT
ftr-329	870	39	the	the	DET
ftr-329	870	40	effect	effect	NOUN
ftr-329	870	41	of	of	ADP
ftr-329	870	42	so	so	ADV
ftr-329	870	43	-	-	PUNCT
ftr-329	870	44	called	call	VERB
ftr-329	870	45	tax	tax	NOUN
ftr-329	870	46	amenities	amenity	NOUN
ftr-329	870	47	on	on	ADP
ftr-329	870	48	productivity	productivity	NOUN
ftr-329	870	49	.	.	PUNCT
ftr-329	871	1	part	part	NOUN
ftr-329	871	2	iv	iv	NUM
ftr-329	871	3	also	also	ADV
ftr-329	871	4	detailed	detail	VERB
ftr-329	871	5	some	some	PRON
ftr-329	871	6	of	of	ADP
ftr-329	871	7	the	the	DET
ftr-329	871	8	productivity	productivity	NOUN
ftr-329	871	9	consequences	consequence	NOUN
ftr-329	871	10	of	of	ADP
ftr-329	871	11	capital	capital	NOUN
ftr-329	871	12	flows	flow	NOUN
ftr-329	871	13	for	for	ADP
ftr-329	871	14	home	home	NOUN
ftr-329	871	15	and	and	CCONJ
ftr-329	871	16	host	host	NOUN
ftr-329	871	17	jurisdictions	jurisdiction	NOUN
ftr-329	871	18	,	,	PUNCT
ftr-329	871	19	assuming	assume	VERB
ftr-329	871	20	that	that	SCONJ
ftr-329	871	21	capital	capital	NOUN
ftr-329	871	22	moves	move	NOUN
ftr-329	871	23	in	in	ADP
ftr-329	871	24	response	response	NOUN
ftr-329	871	25	to	to	ADP
ftr-329	871	26	taxes	taxis	NOUN
ftr-329	871	27	.	.	PUNCT
ftr-329	872	1	this	this	DET
ftr-329	872	2	part	part	NOUN
ftr-329	872	3	briefly	briefly	NOUN
ftr-329	872	4	examines	examine	VERB
ftr-329	872	5	the	the	DET
ftr-329	872	6	circumstances	circumstance	NOUN
ftr-329	872	7	under	under	ADP
ftr-329	872	8	which	which	PRON
ftr-329	872	9	such	such	ADJ
ftr-329	872	10	capital	capital	NOUN
ftr-329	872	11	flows	flow	NOUN
ftr-329	872	12	are	be	AUX
ftr-329	872	13	likely	likely	ADJ
ftr-329	872	14	to	to	PART
ftr-329	872	15	occur	occur	VERB
ftr-329	872	16	in	in	ADP
ftr-329	872	17	light	light	NOUN
ftr-329	872	18	of	of	ADP
ftr-329	872	19	the	the	DET
ftr-329	872	20	model	model	NOUN
ftr-329	872	21	and	and	CCONJ
ftr-329	872	22	compares	compare	VERB
ftr-329	872	23	predictions	prediction	NOUN
ftr-329	872	24	of	of	ADP
ftr-329	872	25	the	the	DET
ftr-329	872	26	model	model	NOUN
ftr-329	872	27	with	with	ADP
ftr-329	872	28	observation	observation	NOUN
ftr-329	872	29	.	.	PUNCT
ftr-329	873	1	it	it	PRON
ftr-329	873	2	also	also	ADV
ftr-329	873	3	surveys	survey	VERB
ftr-329	873	4	the	the	DET
ftr-329	873	5	likely	likely	ADJ
ftr-329	873	6	allocative	allocative	ADJ
ftr-329	873	7	,	,	PUNCT
ftr-329	873	8	distributional	distributional	ADJ
ftr-329	873	9	and	and	CCONJ
ftr-329	873	10	competitive	competitive	ADJ
ftr-329	873	11	properties	property	NOUN
ftr-329	873	12	of	of	ADP
ftr-329	873	13	international	international	ADJ
ftr-329	873	14	tax	tax	NOUN
ftr-329	873	15	systems	system	NOUN
ftr-329	873	16	under	under	ADP
ftr-329	873	17	the	the	DET
ftr-329	873	18	model	model	NOUN
ftr-329	873	19	.	.	PUNCT
ftr-329	874	1	if	if	SCONJ
ftr-329	874	2	the	the	DET
ftr-329	874	3	case	case	NOUN
ftr-329	874	4	for	for	ADP
ftr-329	874	5	pursuing	pursue	VERB
ftr-329	874	6	some	some	DET
ftr-329	874	7	global	global	ADJ
ftr-329	874	8	form	form	NOUN
ftr-329	874	9	of	of	ADP
ftr-329	874	10	neutrality	neutrality	NOUN
ftr-329	874	11	fails	fail	VERB
ftr-329	874	12	,	,	PUNCT
ftr-329	874	13	these	these	DET
ftr-329	874	14	effects	effect	NOUN
ftr-329	874	15	loom	loom	VERB
ftr-329	874	16	larger	large	ADJ
ftr-329	874	17	in	in	ADP
ftr-329	874	18	any	any	DET
ftr-329	874	19	effort	effort	NOUN
ftr-329	874	20	to	to	PART
ftr-329	874	21	develop	develop	VERB
ftr-329	874	22	policy	policy	NOUN
ftr-329	874	23	prescriptions	prescription	NOUN
ftr-329	874	24	for	for	ADP
ftr-329	874	25	principles	principle	NOUN
ftr-329	874	26	of	of	ADP
ftr-329	874	27	international	international	ADJ
ftr-329	874	28	taxation	taxation	NOUN
ftr-329	874	29	.	.	PUNCT
ftr-329	875	1	a.	a.	NOUN
ftr-329	875	2	after	after	ADP
ftr-329	875	3	-	-	PUNCT
ftr-329	875	4	tax	tax	NOUN
ftr-329	875	5	returns	return	NOUN
ftr-329	875	6	a	a	DET
ftr-329	875	7	range	range	NOUN
ftr-329	875	8	of	of	ADP
ftr-329	875	9	average	average	ADJ
ftr-329	875	10	effective	effective	ADJ
ftr-329	875	11	tax	tax	NOUN
ftr-329	875	12	rates	rate	NOUN
ftr-329	875	13	and	and	CCONJ
ftr-329	875	14	levels	level	NOUN
ftr-329	875	15	of	of	ADP
ftr-329	875	16	development	development	NOUN
ftr-329	875	17	obtains	obtain	VERB
ftr-329	875	18	in	in	ADP
ftr-329	875	19	the	the	DET
ftr-329	875	20	actual	actual	ADJ
ftr-329	875	21	world,138	world,138	PROPN
ftr-329	875	22	but	but	CCONJ
ftr-329	875	23	in	in	ADP
ftr-329	875	24	broad	broad	ADJ
ftr-329	875	25	brush	brush	NOUN
ftr-329	875	26	the	the	DET
ftr-329	875	27	world	world	NOUN
ftr-329	875	28	consists	consist	VERB
ftr-329	875	29	mostly	mostly	ADV
ftr-329	875	30	of	of	ADP
ftr-329	875	31	a	a	DET
ftr-329	875	32	set	set	NOUN
ftr-329	875	33	of	of	ADP
ftr-329	875	34	industrialized	industrialized	ADJ
ftr-329	875	35	,	,	PUNCT
ftr-329	875	36	developed	developed	ADJ
ftr-329	875	37	countries	country	NOUN
ftr-329	875	38	and	and	CCONJ
ftr-329	875	39	a	a	DET
ftr-329	875	40	set	set	NOUN
ftr-329	875	41	of	of	ADP
ftr-329	875	42	relatively	relatively	ADV
ftr-329	875	43	nonindustrialized	nonindustrialized	ADJ
ftr-329	875	44	,	,	PUNCT
ftr-329	875	45	undeveloped	undeveloped	ADJ
ftr-329	875	46	countries.139	countries.139	NOUN
ftr-329	875	47	here	here	ADV
ftr-329	875	48	i	i	PRON
ftr-329	875	49	consider	consider	VERB
ftr-329	875	50	the	the	DET
ftr-329	875	51	situations	situation	NOUN
ftr-329	875	52	of	of	ADP
ftr-329	875	53	a	a	DET
ftr-329	875	54	developed	develop	VERB
ftr-329	875	55	and	and	CCONJ
ftr-329	875	56	an	an	DET
ftr-329	875	57	undeveloped	undeveloped	ADJ
ftr-329	875	58	country	country	NOUN
ftr-329	875	59	under	under	ADP
ftr-329	875	60	alternative	alternative	ADJ
ftr-329	875	61	international	international	ADJ
ftr-329	875	62	tax	tax	NOUN
ftr-329	875	63	regimes	regime	NOUN
ftr-329	875	64	as	as	SCONJ
ftr-329	875	65	the	the	DET
ftr-329	875	66	world	world	NOUN
ftr-329	875	67	moves	move	VERB
ftr-329	875	68	from	from	ADP
ftr-329	875	69	closed	close	VERB
ftr-329	875	70	to	to	PART
ftr-329	875	71	open	open	ADJ
ftr-329	875	72	economies	economy	NOUN
ftr-329	875	73	,	,	PUNCT
ftr-329	875	74	taking	take	VERB
ftr-329	875	75	into	into	ADP
ftr-329	875	76	account	account	NOUN
ftr-329	875	77	that	that	SCONJ
ftr-329	875	78	under	under	ADP
ftr-329	875	79	any	any	DET
ftr-329	875	80	system	system	NOUN
ftr-329	875	81	,	,	PUNCT
ftr-329	875	82	investors	investor	NOUN
ftr-329	875	83	generally	generally	ADV
ftr-329	875	84	seek	seek	VERB
ftr-329	875	85	not	not	PART
ftr-329	875	86	to	to	PART
ftr-329	875	87	minimize	minimize	VERB
ftr-329	875	88	their	their	PRON
ftr-329	875	89	effective	effective	ADJ
ftr-329	875	90	tax	tax	NOUN
ftr-329	875	91	rates	rate	NOUN
ftr-329	875	92	,	,	PUNCT
ftr-329	875	93	but	but	CCONJ
ftr-329	875	94	to	to	PART
ftr-329	875	95	maximize	maximize	VERB
ftr-329	875	96	their	their	PRON
ftr-329	875	97	after	after	ADP
ftr-329	875	98	-	-	PUNCT
ftr-329	875	99	tax	tax	NOUN
ftr-329	875	100	returns	return	NOUN
ftr-329	875	101	.	.	PUNCT
ftr-329	876	1	in	in	ADP
ftr-329	876	2	general	general	ADJ
ftr-329	876	3	,	,	PUNCT
ftr-329	876	4	the	the	DET
ftr-329	876	5	after	after	ADP
ftr-329	876	6	-	-	PUNCT
ftr-329	876	7	tax	tax	NOUN
ftr-329	876	8	rate	rate	NOUN
ftr-329	876	9	of	of	ADP
ftr-329	876	10	return	return	NOUN
ftr-329	876	11	is	be	AUX
ftr-329	876	12	given	give	VERB
ftr-329	876	13	by	by	ADP
ftr-329	876	14	:	:	PUNCT
ftr-329	876	15	qi	qi	PROPN
ftr-329	876	16	=	=	SYM
ftr-329	876	17	(	(	PUNCT
ftr-329	876	18	1	1	NUM
ftr-329	876	19	–	–	PUNCT
ftr-329	876	20	ti)*ri	ti)*ri	NUM
ftr-329	876	21	,	,	PUNCT
ftr-329	876	22	(	(	PUNCT
ftr-329	876	23	2	2	X
ftr-329	876	24	)	)	PUNCT
ftr-329	876	25	where	where	SCONJ
ftr-329	876	26	qi	qi	PROPN
ftr-329	876	27	is	be	AUX
ftr-329	876	28	after	after	ADP
ftr-329	876	29	-	-	PUNCT
ftr-329	876	30	tax	tax	NOUN
ftr-329	876	31	rate	rate	NOUN
ftr-329	876	32	of	of	ADP
ftr-329	876	33	return	return	NOUN
ftr-329	876	34	,	,	PUNCT
ftr-329	876	35	ti	ti	PROPN
ftr-329	876	36	is	be	AUX
ftr-329	876	37	tax	tax	NOUN
ftr-329	876	38	rate	rate	NOUN
ftr-329	876	39	,	,	PUNCT
ftr-329	876	40	and	and	CCONJ
ftr-329	876	41	ri	ri	PROPN
ftr-329	876	42	is	be	AUX
ftr-329	876	43	pre	pre	ADJ
ftr-329	876	44	-	-	ADJ
ftr-329	876	45	tax	tax	ADJ
ftr-329	876	46	rate	rate	NOUN
ftr-329	876	47	of	of	ADP
ftr-329	876	48	return	return	NOUN
ftr-329	876	49	(	(	PUNCT
ftr-329	876	50	in	in	ADP
ftr-329	876	51	each	each	DET
ftr-329	876	52	case	case	NOUN
ftr-329	876	53	expressed	express	VERB
ftr-329	876	54	as	as	ADP
ftr-329	876	55	decimals	decimal	NOUN
ftr-329	876	56	)	)	PUNCT
ftr-329	876	57	,	,	PUNCT
ftr-329	876	58	all	all	PRON
ftr-329	876	59	in	in	ADP
ftr-329	876	60	country	country	NOUN
ftr-329	876	61	i.	i.	NOUN
ftr-329	876	62	in	in	ADP
ftr-329	876	63	making	make	VERB
ftr-329	876	64	investment	investment	NOUN
ftr-329	876	65	decisions	decision	NOUN
ftr-329	876	66	,	,	PUNCT
ftr-329	876	67	investors	investor	NOUN
ftr-329	876	68	seek	seek	VERB
ftr-329	876	69	a	a	DET
ftr-329	876	70	combination	combination	NOUN
ftr-329	876	71	of	of	ADP
ftr-329	876	72	tax	tax	NOUN
ftr-329	876	73	rate	rate	NOUN
ftr-329	876	74	and	and	CCONJ
ftr-329	876	75	rate	rate	NOUN
ftr-329	876	76	of	of	ADP
ftr-329	876	77	return	return	NOUN
ftr-329	876	78	that	that	PRON
ftr-329	876	79	provides	provide	VERB
ftr-329	876	80	the	the	DET
ftr-329	876	81	maximum	maximum	ADJ
ftr-329	876	82	value	value	NOUN
ftr-329	876	83	for	for	ADP
ftr-329	876	84	q.	q.	NOUN
ftr-329	876	85	many	many	ADJ
ftr-329	876	86	factors	factor	NOUN
ftr-329	876	87	are	be	AUX
ftr-329	876	88	responsible	responsible	ADJ
ftr-329	876	89	for	for	ADP
ftr-329	876	90	ri	ri	PROPN
ftr-329	876	91	,	,	PUNCT
ftr-329	876	92	but	but	CCONJ
ftr-329	876	93	for	for	ADP
ftr-329	876	94	present	present	ADJ
ftr-329	876	95	purposes	purpose	NOUN
ftr-329	876	96	i	i	PRON
ftr-329	876	97	bracket	bracket	VERB
ftr-329	876	98	all	all	DET
ftr-329	876	99	those	those	PRON
ftr-329	876	100	except	except	SCONJ
ftr-329	876	101	taxes	taxis	NOUN
ftr-329	876	102	and	and	CCONJ
ftr-329	876	103	population	population	NOUN
ftr-329	876	104	,	,	PUNCT
ftr-329	876	105	which	which	DET
ftr-329	876	106	part	part	NOUN
ftr-329	876	107	iv	iv	NUM
ftr-329	876	108	suggests	suggest	VERB
ftr-329	876	109	are	be	AUX
ftr-329	876	110	highly	highly	ADV
ftr-329	876	111	correlated	correlate	VERB
ftr-329	876	112	with	with	ADP
ftr-329	876	113	productivity	productivity	NOUN
ftr-329	876	114	.	.	PUNCT
ftr-329	877	1	using	use	VERB
ftr-329	877	2	equation	equation	NOUN
ftr-329	877	3	(	(	PUNCT
ftr-329	877	4	1	1	NUM
ftr-329	877	5	’	'	PUNCT
ftr-329	877	6	)	)	PUNCT
ftr-329	877	7	,	,	PUNCT
ftr-329	877	8	it	it	PRON
ftr-329	877	9	is	be	AUX
ftr-329	877	10	possible	possible	ADJ
ftr-329	877	11	to	to	PART
ftr-329	877	12	derive	derive	VERB
ftr-329	877	13	an	an	DET
ftr-329	877	14	expression	expression	NOUN
ftr-329	877	15	for	for	ADP
ftr-329	877	16	ri	ri	NOUN
ftr-329	877	17	in	in	ADP
ftr-329	877	18	terms	term	NOUN
ftr-329	877	19	of	of	ADP
ftr-329	877	20	ti	ti	NOUN
ftr-329	877	21	and	and	CCONJ
ftr-329	877	22	population	population	NOUN
ftr-329	877	23	for	for	ADP
ftr-329	877	24	a	a	DET
ftr-329	877	25	world	world	NOUN
ftr-329	877	26	in	in	ADP
ftr-329	877	27	which	which	PRON
ftr-329	877	28	all	all	DET
ftr-329	877	29	taxes	taxis	NOUN
ftr-329	877	30	138	138	NUM
ftr-329	877	31	.	.	PUNCT
ftr-329	878	1	see	see	VERB
ftr-329	878	2	heritage	heritage	PROPN
ftr-329	878	3	foundation	foundation	PROPN
ftr-329	878	4	,	,	PUNCT
ftr-329	878	5	2011	2011	NUM
ftr-329	878	6	index	index	NOUN
ftr-329	878	7	of	of	ADP
ftr-329	878	8	world	world	NOUN
ftr-329	878	9	economic	economic	ADJ
ftr-329	878	10	freedom	freedom	NOUN
ftr-329	878	11	,	,	PUNCT
ftr-329	878	12	http://www.heritage.org/index/download	http://www.heritage.org/index/download	ADV
ftr-329	878	13	for	for	ADP
ftr-329	878	14	a	a	DET
ftr-329	878	15	list	list	NOUN
ftr-329	878	16	of	of	ADP
ftr-329	878	17	all	all	DET
ftr-329	878	18	countries	country	NOUN
ftr-329	878	19	and	and	CCONJ
ftr-329	878	20	tax	tax	NOUN
ftr-329	878	21	rates	rate	NOUN
ftr-329	878	22	.	.	PUNCT
ftr-329	879	1	it	it	PRON
ftr-329	879	2	is	be	AUX
ftr-329	879	3	possible	possible	ADJ
ftr-329	879	4	to	to	PART
ftr-329	879	5	compute	compute	VERB
ftr-329	879	6	tax	tax	NOUN
ftr-329	879	7	revenue	revenue	NOUN
ftr-329	879	8	per	per	ADP
ftr-329	879	9	capita	capita	NOUN
ftr-329	879	10	using	use	VERB
ftr-329	879	11	the	the	DET
ftr-329	879	12	heritage	heritage	NOUN
ftr-329	879	13	foundation	foundation	NOUN
ftr-329	879	14	data	datum	NOUN
ftr-329	879	15	.	.	PUNCT
ftr-329	880	1	139	139	NUM
ftr-329	880	2	.	.	PUNCT
ftr-329	881	1	according	accord	VERB
ftr-329	881	2	to	to	ADP
ftr-329	881	3	the	the	DET
ftr-329	881	4	world	world	NOUN
ftr-329	881	5	bank	bank	NOUN
ftr-329	881	6	,	,	PUNCT
ftr-329	881	7	in	in	ADP
ftr-329	881	8	2010	2010	NUM
ftr-329	881	9	,	,	PUNCT
ftr-329	881	10	of	of	ADP
ftr-329	881	11	the	the	DET
ftr-329	881	12	215	215	NUM
ftr-329	881	13	countries	country	NOUN
ftr-329	881	14	for	for	ADP
ftr-329	881	15	which	which	PRON
ftr-329	881	16	data	datum	NOUN
ftr-329	881	17	are	be	AUX
ftr-329	881	18	available	available	ADJ
ftr-329	881	19	,	,	PUNCT
ftr-329	881	20	more	more	ADJ
ftr-329	881	21	than	than	ADP
ftr-329	881	22	one	one	NUM
ftr-329	881	23	-	-	PUNCT
ftr-329	881	24	half	half	NOUN
ftr-329	881	25	have	have	VERB
ftr-329	881	26	gross	gross	ADJ
ftr-329	881	27	national	national	ADJ
ftr-329	881	28	income	income	NOUN
ftr-329	881	29	(	(	PUNCT
ftr-329	881	30	gni	gni	NOUN
ftr-329	881	31	)	)	PUNCT
ftr-329	881	32	per	per	ADP
ftr-329	881	33	capita	capita	NOUN
ftr-329	881	34	of	of	ADP
ftr-329	881	35	less	less	ADJ
ftr-329	881	36	than	than	ADP
ftr-329	881	37	one	one	NUM
ftr-329	881	38	-	-	PUNCT
ftr-329	881	39	half	half	DET
ftr-329	881	40	the	the	DET
ftr-329	881	41	worldwide	worldwide	ADJ
ftr-329	881	42	average	average	NOUN
ftr-329	881	43	of	of	ADP
ftr-329	881	44	$	$	SYM
ftr-329	881	45	9,097	9,097	NUM
ftr-329	881	46	.	.	PUNCT
ftr-329	882	1	the	the	DET
ftr-329	882	2	populations	population	NOUN
ftr-329	882	3	of	of	ADP
ftr-329	882	4	these	these	DET
ftr-329	882	5	countries	country	NOUN
ftr-329	882	6	account	account	VERB
ftr-329	882	7	for	for	ADP
ftr-329	882	8	substantially	substantially	ADV
ftr-329	882	9	more	more	ADJ
ftr-329	882	10	than	than	ADP
ftr-329	882	11	one	one	NUM
ftr-329	882	12	-	-	PUNCT
ftr-329	882	13	half	half	NOUN
ftr-329	882	14	of	of	ADP
ftr-329	882	15	world	world	NOUN
ftr-329	882	16	population	population	NOUN
ftr-329	882	17	.	.	PUNCT
ftr-329	883	1	see	see	VERB
ftr-329	883	2	world	world	PROPN
ftr-329	883	3	bank	bank	PROPN
ftr-329	883	4	,	,	PUNCT
ftr-329	883	5	gross	gross	ADJ
ftr-329	883	6	national	national	ADJ
ftr-329	883	7	income	income	NOUN
ftr-329	883	8	per	per	ADP
ftr-329	883	9	capita	capita	NOUN
ftr-329	883	10	2010	2010	NUM
ftr-329	883	11	,	,	PUNCT
ftr-329	883	12	atlas	atlas	PROPN
ftr-329	883	13	method	method	NOUN
ftr-329	883	14	and	and	CCONJ
ftr-329	883	15	ppp	ppp	PROPN
ftr-329	883	16	,	,	PUNCT
ftr-329	883	17	http://siteresources.worldbank.org/datastatistics/resources/gnipc.pdf	http://siteresources.worldbank.org/datastatistics/resources/gnipc.pdf	PROPN
ftr-329	883	18	.	.	PROPN
ftr-329	883	19	112	112	NUM
ftr-329	883	20	florida	florida	PROPN
ftr-329	883	21	tax	tax	NOUN
ftr-329	883	22	review	review	NOUN
ftr-329	884	1	[	[	X
ftr-329	884	2	vol	vol	NOUN
ftr-329	884	3	.	.	NOUN
ftr-329	884	4	12:2	12:2	NUM
ftr-329	884	5	are	be	AUX
ftr-329	884	6	income	income	NOUN
ftr-329	884	7	taxes	taxis	NOUN
ftr-329	884	8	levied	levy	VERB
ftr-329	884	9	at	at	ADP
ftr-329	884	10	a	a	DET
ftr-329	884	11	flat	flat	ADJ
ftr-329	884	12	rate	rate	NOUN
ftr-329	884	13	.	.	PUNCT
ftr-329	885	1	recall	recall	VERB
ftr-329	885	2	that	that	DET
ftr-329	885	3	equation	equation	NOUN
ftr-329	885	4	(	(	PUNCT
ftr-329	885	5	1	1	NUM
ftr-329	885	6	’	'	PUNCT
ftr-329	885	7	)	)	PUNCT
ftr-329	885	8	relates	relate	VERB
ftr-329	885	9	pre	pre	ADJ
ftr-329	885	10	-	-	ADJ
ftr-329	885	11	tax	tax	ADJ
ftr-329	885	12	rate	rate	NOUN
ftr-329	885	13	of	of	ADP
ftr-329	885	14	return	return	NOUN
ftr-329	885	15	(	(	PUNCT
ftr-329	885	16	expressed	express	VERB
ftr-329	885	17	as	as	ADP
ftr-329	885	18	the	the	DET
ftr-329	885	19	ratio	ratio	NOUN
ftr-329	885	20	of	of	ADP
ftr-329	885	21	gdp	gdp	NOUN
ftr-329	885	22	per	per	ADP
ftr-329	885	23	capita	capita	NOUN
ftr-329	885	24	to	to	ADP
ftr-329	885	25	that	that	PRON
ftr-329	885	26	of	of	ADP
ftr-329	885	27	the	the	DET
ftr-329	885	28	u.s	u.s	PROPN
ftr-329	885	29	.	.	PROPN
ftr-329	885	30	in	in	ADP
ftr-329	885	31	1980	1980	NUM
ftr-329	885	32	)	)	PUNCT
ftr-329	885	33	to	to	PART
ftr-329	885	34	amenity	amenity	VERB
ftr-329	885	35	tax	tax	NOUN
ftr-329	885	36	rate	rate	NOUN
ftr-329	885	37	and	and	CCONJ
ftr-329	885	38	country	country	NOUN
ftr-329	885	39	population	population	NOUN
ftr-329	885	40	(	(	PUNCT
ftr-329	885	41	also	also	ADV
ftr-329	885	42	as	as	ADP
ftr-329	885	43	fractions	fraction	NOUN
ftr-329	885	44	of	of	ADP
ftr-329	885	45	the	the	DET
ftr-329	885	46	respective	respective	ADJ
ftr-329	885	47	u.s	u.s	PROPN
ftr-329	885	48	.	.	PROPN
ftr-329	885	49	values	value	NOUN
ftr-329	885	50	for	for	ADP
ftr-329	885	51	1980	1980	NUM
ftr-329	885	52	)	)	PUNCT
ftr-329	885	53	as	as	SCONJ
ftr-329	885	54	follows	follow	VERB
ftr-329	885	55	:	:	PUNCT
ftr-329	885	56	gdpi	gdpi	PROPN
ftr-329	885	57	=	=	PUNCT
ftr-329	885	58	logn(ti	logn(ti	PROPN
ftr-329	885	59	+	+	CCONJ
ftr-329	885	60	1.2899)*logn(pi	1.2899)*logn(pi	NUM
ftr-329	885	61	+	+	NUM
ftr-329	885	62	2.9285	2.9285	NUM
ftr-329	885	63	)	)	PUNCT
ftr-329	885	64	.	.	PUNCT
ftr-329	886	1	(	(	PUNCT
ftr-329	886	2	1	1	NUM
ftr-329	886	3	’	'	PUNCT
ftr-329	886	4	)	)	PUNCT
ftr-329	886	5	taking	take	VERB
ftr-329	886	6	population	population	NOUN
ftr-329	886	7	as	as	SCONJ
ftr-329	886	8	fixed	fix	VERB
ftr-329	886	9	for	for	ADP
ftr-329	886	10	any	any	DET
ftr-329	886	11	particular	particular	ADJ
ftr-329	886	12	country	country	NOUN
ftr-329	886	13	i	i	PRON
ftr-329	886	14	,	,	PUNCT
ftr-329	886	15	the	the	DET
ftr-329	886	16	second	second	ADJ
ftr-329	886	17	logarithm	logarithm	NOUN
ftr-329	886	18	term	term	NOUN
ftr-329	886	19	becomes	become	VERB
ftr-329	886	20	a	a	DET
ftr-329	886	21	constant	constant	ADJ
ftr-329	886	22	and	and	CCONJ
ftr-329	886	23	for	for	ADP
ftr-329	886	24	that	that	DET
ftr-329	886	25	country	country	NOUN
ftr-329	886	26	(	(	PUNCT
ftr-329	886	27	1	1	NUM
ftr-329	886	28	’	'	PUNCT
ftr-329	886	29	)	)	PUNCT
ftr-329	886	30	simplifies	simplifie	NOUN
ftr-329	886	31	to	to	PART
ftr-329	886	32	:	:	PUNCT
ftr-329	886	33	gdpi	gdpi	X
ftr-329	886	34	=	=	PUNCT
ftr-329	886	35	ai*logn(ti	ai*logn(ti	NOUN
ftr-329	886	36	+	+	NOUN
ftr-329	886	37	1.2899	1.2899	NUM
ftr-329	886	38	)	)	PUNCT
ftr-329	886	39	,	,	PUNCT
ftr-329	886	40	(	(	PUNCT
ftr-329	886	41	1	1	NUM
ftr-329	886	42	’’	’'	PUNCT
ftr-329	886	43	)	)	PUNCT
ftr-329	886	44	where	where	SCONJ
ftr-329	886	45	ai	ai	NOUN
ftr-329	886	46	is	be	AUX
ftr-329	886	47	the	the	DET
ftr-329	886	48	constant	constant	ADJ
ftr-329	886	49	derived	derive	VERB
ftr-329	886	50	by	by	ADP
ftr-329	886	51	applying	apply	VERB
ftr-329	886	52	the	the	DET
ftr-329	886	53	logarithm	logarithm	NOUN
ftr-329	886	54	function	function	NOUN
ftr-329	886	55	to	to	ADP
ftr-329	886	56	the	the	DET
ftr-329	886	57	argument	argument	NOUN
ftr-329	886	58	of	of	ADP
ftr-329	886	59	the	the	DET
ftr-329	886	60	second	second	ADJ
ftr-329	886	61	logarithm	logarithm	NOUN
ftr-329	886	62	term	term	NOUN
ftr-329	886	63	in	in	ADP
ftr-329	886	64	equation	equation	NOUN
ftr-329	886	65	(	(	PUNCT
ftr-329	886	66	1	1	NUM
ftr-329	886	67	’	'	PUNCT
ftr-329	886	68	)	)	PUNCT
ftr-329	886	69	,	,	PUNCT
ftr-329	886	70	taking	take	VERB
ftr-329	886	71	as	as	ADV
ftr-329	886	72	pi	pi	NOUN
ftr-329	886	73	the	the	DET
ftr-329	886	74	ratio	ratio	NOUN
ftr-329	886	75	of	of	ADP
ftr-329	886	76	country	country	NOUN
ftr-329	886	77	i	i	PRON
ftr-329	886	78	population	population	NOUN
ftr-329	886	79	to	to	ADP
ftr-329	886	80	u.s	u.s	PROPN
ftr-329	886	81	.	.	PROPN
ftr-329	886	82	population	population	NOUN
ftr-329	886	83	in	in	ADP
ftr-329	886	84	1980	1980	NUM
ftr-329	886	85	.	.	PUNCT
ftr-329	887	1	if	if	SCONJ
ftr-329	887	2	gdp	gdp	NOUN
ftr-329	887	3	per	per	ADP
ftr-329	887	4	capita	capita	NOUN
ftr-329	887	5	is	be	AUX
ftr-329	887	6	taken	take	VERB
ftr-329	887	7	as	as	ADP
ftr-329	887	8	a	a	DET
ftr-329	887	9	proxy	proxy	NOUN
ftr-329	887	10	for	for	ADP
ftr-329	887	11	pre	pre	ADJ
ftr-329	887	12	-	-	ADJ
ftr-329	887	13	tax	tax	ADJ
ftr-329	887	14	rate	rate	NOUN
ftr-329	887	15	of	of	ADP
ftr-329	887	16	return	return	NOUN
ftr-329	887	17	,	,	PUNCT
ftr-329	887	18	then	then	ADV
ftr-329	887	19	one	one	PRON
ftr-329	887	20	can	can	AUX
ftr-329	887	21	rewrite	rewrite	VERB
ftr-329	887	22	ri	ri	PROPN
ftr-329	887	23	as	as	ADP
ftr-329	887	24	the	the	DET
ftr-329	887	25	product	product	NOUN
ftr-329	887	26	of	of	ADP
ftr-329	887	27	gdpi	gdpi	NOUN
ftr-329	887	28	and	and	CCONJ
ftr-329	887	29	some	some	DET
ftr-329	887	30	constant	constant	ADJ
ftr-329	887	31	,	,	PUNCT
ftr-329	887	32	k.	k.	PROPN
ftr-329	887	33	however	however	ADV
ftr-329	887	34	,	,	PUNCT
ftr-329	887	35	it	it	PRON
ftr-329	887	36	is	be	AUX
ftr-329	887	37	not	not	PART
ftr-329	887	38	necessary	necessary	ADJ
ftr-329	887	39	to	to	PART
ftr-329	887	40	derive	derive	VERB
ftr-329	887	41	k	k	PROPN
ftr-329	887	42	if	if	SCONJ
ftr-329	887	43	one	one	PRON
ftr-329	887	44	expresses	express	VERB
ftr-329	887	45	the	the	DET
ftr-329	887	46	after	after	ADP
ftr-329	887	47	-	-	PUNCT
ftr-329	887	48	tax	tax	NOUN
ftr-329	887	49	rate	rate	NOUN
ftr-329	887	50	of	of	ADP
ftr-329	887	51	return	return	NOUN
ftr-329	887	52	not	not	PART
ftr-329	887	53	directly	directly	ADV
ftr-329	887	54	as	as	ADP
ftr-329	887	55	a	a	DET
ftr-329	887	56	rate	rate	NOUN
ftr-329	887	57	but	but	CCONJ
ftr-329	887	58	as	as	ADP
ftr-329	887	59	the	the	DET
ftr-329	887	60	ratio	ratio	NOUN
ftr-329	887	61	of	of	ADP
ftr-329	887	62	the	the	DET
ftr-329	887	63	country	country	NOUN
ftr-329	887	64	i	i	PRON
ftr-329	887	65	gdp	gdp	VERB
ftr-329	887	66	per	per	ADP
ftr-329	887	67	capita	capita	NOUN
ftr-329	887	68	to	to	ADP
ftr-329	887	69	the	the	DET
ftr-329	887	70	same	same	ADJ
ftr-329	887	71	reference	reference	NOUN
ftr-329	887	72	gdp	gdp	NOUN
ftr-329	887	73	per	per	ADP
ftr-329	887	74	capita	capita	NOUN
ftr-329	887	75	that	that	PRON
ftr-329	887	76	was	be	AUX
ftr-329	887	77	used	use	VERB
ftr-329	887	78	in	in	ADP
ftr-329	887	79	equation	equation	NOUN
ftr-329	887	80	(	(	PUNCT
ftr-329	887	81	1	1	NUM
ftr-329	887	82	)	)	PUNCT
ftr-329	887	83	(	(	PUNCT
ftr-329	887	84	that	that	PRON
ftr-329	887	85	is	is	ADV
ftr-329	887	86	,	,	PUNCT
ftr-329	887	87	u.s	u.s	PROPN
ftr-329	887	88	.	.	PROPN
ftr-329	887	89	gdp	gdp	NOUN
ftr-329	887	90	per	per	ADP
ftr-329	887	91	capita	capita	NOUN
ftr-329	887	92	in	in	ADP
ftr-329	887	93	1980	1980	NUM
ftr-329	887	94	)	)	PUNCT
ftr-329	887	95	,	,	PUNCT
ftr-329	887	96	multiplied	multiply	VERB
ftr-329	887	97	by	by	ADP
ftr-329	887	98	one	one	NUM
ftr-329	887	99	minus	minus	ADP
ftr-329	887	100	the	the	DET
ftr-329	887	101	tax	tax	NOUN
ftr-329	887	102	rate	rate	NOUN
ftr-329	887	103	in	in	ADP
ftr-329	887	104	country	country	NOUN
ftr-329	887	105	i.	i.	NOUN
ftr-329	887	106	(	(	PUNCT
ftr-329	887	107	under	under	ADP
ftr-329	887	108	this	this	DET
ftr-329	887	109	procedure	procedure	NOUN
ftr-329	887	110	,	,	PUNCT
ftr-329	887	111	the	the	DET
ftr-329	887	112	k	k	PROPN
ftr-329	887	113	term	term	NOUN
ftr-329	887	114	drops	drop	VERB
ftr-329	887	115	out	out	ADP
ftr-329	887	116	.	.	PUNCT
ftr-329	887	117	)	)	PUNCT
ftr-329	888	1	therefore	therefore	ADV
ftr-329	888	2	,	,	PUNCT
ftr-329	888	3	let	let	VERB
ftr-329	888	4	qi	qi	PRON
ftr-329	888	5	be	be	AUX
ftr-329	888	6	the	the	DET
ftr-329	888	7	ratio	ratio	NOUN
ftr-329	888	8	of	of	ADP
ftr-329	888	9	qi	qi	PROPN
ftr-329	888	10	to	to	ADP
ftr-329	888	11	qus-80	qus-80	NUM
ftr-329	888	12	,	,	PUNCT
ftr-329	888	13	u.s	u.s	PROPN
ftr-329	888	14	.	.	PROPN
ftr-329	888	15	gdp	gdp	NOUN
ftr-329	888	16	per	per	ADP
ftr-329	888	17	capita	capita	NOUN
ftr-329	888	18	in	in	ADP
ftr-329	888	19	1980	1980	NUM
ftr-329	888	20	.	.	PUNCT
ftr-329	889	1	then	then	ADV
ftr-329	889	2	:	:	PUNCT
ftr-329	889	3	qi	qi	PROPN
ftr-329	889	4	=	=	SYM
ftr-329	889	5	(	(	PUNCT
ftr-329	889	6	1	1	NUM
ftr-329	889	7	–	–	PUNCT
ftr-329	889	8	ti)*ri	ti)*ri	NUM
ftr-329	889	9	,	,	PUNCT
ftr-329	889	10	(	(	PUNCT
ftr-329	889	11	2	2	NUM
ftr-329	889	12	’	'	PUNCT
ftr-329	889	13	)	)	PUNCT
ftr-329	889	14	where	where	SCONJ
ftr-329	889	15	ri	ri	PROPN
ftr-329	889	16	is	be	AUX
ftr-329	889	17	simply	simply	ADV
ftr-329	889	18	country	country	NOUN
ftr-329	889	19	i	i	PRON
ftr-329	889	20	productivity	productivity	NOUN
ftr-329	889	21	measured	measure	VERB
ftr-329	889	22	against	against	ADP
ftr-329	889	23	1980	1980	NUM
ftr-329	889	24	u.s	u.s	PROPN
ftr-329	889	25	.	.	PROPN
ftr-329	889	26	productivity	productivity	PROPN
ftr-329	889	27	,	,	PUNCT
ftr-329	889	28	or	or	CCONJ
ftr-329	889	29	the	the	DET
ftr-329	889	30	expression	expression	NOUN
ftr-329	889	31	given	give	VERB
ftr-329	889	32	on	on	ADP
ftr-329	889	33	the	the	DET
ftr-329	889	34	right	right	ADJ
ftr-329	889	35	side	side	NOUN
ftr-329	889	36	of	of	ADP
ftr-329	889	37	equation	equation	NOUN
ftr-329	889	38	(	(	PUNCT
ftr-329	889	39	1	1	NUM
ftr-329	889	40	’	'	PUNCT
ftr-329	889	41	)	)	PUNCT
ftr-329	889	42	.	.	PUNCT
ftr-329	890	1	for	for	ADP
ftr-329	890	2	a	a	DET
ftr-329	890	3	fixed	fix	VERB
ftr-329	890	4	population	population	NOUN
ftr-329	890	5	in	in	ADP
ftr-329	890	6	country	country	NOUN
ftr-329	890	7	i	i	PRON
ftr-329	890	8	,	,	PUNCT
ftr-329	890	9	that	that	DET
ftr-329	890	10	expression	expression	NOUN
ftr-329	890	11	is	be	AUX
ftr-329	890	12	given	give	VERB
ftr-329	890	13	by	by	ADP
ftr-329	890	14	equation	equation	NOUN
ftr-329	890	15	(	(	PUNCT
ftr-329	890	16	1	1	NUM
ftr-329	890	17	’’	’'	PUNCT
ftr-329	890	18	)	)	PUNCT
ftr-329	890	19	,	,	PUNCT
ftr-329	890	20	so	so	SCONJ
ftr-329	890	21	that	that	SCONJ
ftr-329	890	22	:	:	PUNCT
ftr-329	890	23	ri	ri	PROPN
ftr-329	890	24	=	=	PUNCT
ftr-329	890	25	ai*logn(ti	ai*logn(ti	PROPN
ftr-329	890	26	+	+	NOUN
ftr-329	890	27	1.2899	1.2899	NUM
ftr-329	890	28	)	)	PUNCT
ftr-329	890	29	.	.	PUNCT
ftr-329	891	1	(	(	PUNCT
ftr-329	891	2	1	1	NUM
ftr-329	891	3	’’	’'	PUNCT
ftr-329	891	4	’	'	PUNCT
ftr-329	891	5	)	)	PUNCT
ftr-329	891	6	finally	finally	ADV
ftr-329	891	7	,	,	PUNCT
ftr-329	891	8	since	since	SCONJ
ftr-329	891	9	ti	ti	NOUN
ftr-329	891	10	is	be	AUX
ftr-329	891	11	just	just	ADV
ftr-329	891	12	the	the	DET
ftr-329	891	13	ratio	ratio	NOUN
ftr-329	891	14	of	of	ADP
ftr-329	891	15	ti	ti	NOUN
ftr-329	891	16	to	to	ADP
ftr-329	891	17	the	the	DET
ftr-329	891	18	reference	reference	NOUN
ftr-329	891	19	tax	tax	NOUN
ftr-329	891	20	rate	rate	NOUN
ftr-329	891	21	,	,	PUNCT
ftr-329	891	22	u.s	u.s	PROPN
ftr-329	891	23	.	.	PROPN
ftr-329	891	24	amenity	amenity	NOUN
ftr-329	891	25	taxes	taxis	NOUN
ftr-329	891	26	in	in	ADP
ftr-329	891	27	1980	1980	NUM
ftr-329	891	28	(	(	PUNCT
ftr-329	891	29	expressed	express	VERB
ftr-329	891	30	as	as	ADP
ftr-329	891	31	the	the	DET
ftr-329	891	32	ratio	ratio	NOUN
ftr-329	891	33	of	of	ADP
ftr-329	891	34	all	all	DET
ftr-329	891	35	u.s	u.s	PROPN
ftr-329	891	36	.	.	PROPN
ftr-329	891	37	tax	tax	NOUN
ftr-329	891	38	revenue	revenue	NOUN
ftr-329	891	39	to	to	ADP
ftr-329	891	40	u.s	u.s	PROPN
ftr-329	891	41	.	.	PROPN
ftr-329	891	42	gdp	gdp	NOUN
ftr-329	891	43	for	for	ADP
ftr-329	891	44	the	the	DET
ftr-329	891	45	year	year	NOUN
ftr-329	891	46	)	)	PUNCT
ftr-329	891	47	,	,	PUNCT
ftr-329	891	48	or	or	CCONJ
ftr-329	891	49	0.206	0.206	NUM
ftr-329	891	50	,	,	PUNCT
ftr-329	891	51	equation	equation	NOUN
ftr-329	891	52	(	(	PUNCT
ftr-329	891	53	1	1	NUM
ftr-329	891	54	’’	’'	PUNCT
ftr-329	891	55	’	'	PUNCT
ftr-329	891	56	)	)	PUNCT
ftr-329	891	57	can	can	AUX
ftr-329	891	58	be	be	AUX
ftr-329	891	59	rewritten	rewrite	VERB
ftr-329	891	60	as	as	ADP
ftr-329	891	61	:	:	PUNCT
ftr-329	891	62	ri	ri	PROPN
ftr-329	891	63	=	=	PUNCT
ftr-329	891	64	ai*logn((ti/0.206	ai*logn((ti/0.206	PROPN
ftr-329	891	65	)	)	PUNCT
ftr-329	892	1	+	+	CCONJ
ftr-329	892	2	1.2899	1.2899	NUM
ftr-329	892	3	)	)	PUNCT
ftr-329	892	4	,	,	PUNCT
ftr-329	892	5	(	(	PUNCT
ftr-329	892	6	1	1	NUM
ftr-329	892	7	’’	’'	PUNCT
ftr-329	892	8	’	'	PUNCT
ftr-329	892	9	’	'	PUNCT
ftr-329	892	10	)	)	PUNCT
ftr-329	892	11	and	and	CCONJ
ftr-329	892	12	equation	equation	NOUN
ftr-329	892	13	(	(	PUNCT
ftr-329	892	14	2	2	NUM
ftr-329	892	15	’	'	PUNCT
ftr-329	892	16	)	)	PUNCT
ftr-329	892	17	becomes	become	VERB
ftr-329	892	18	:	:	PUNCT
ftr-329	892	19	qi	qi	PROPN
ftr-329	892	20	=	=	SYM
ftr-329	892	21	(	(	PUNCT
ftr-329	892	22	1	1	NUM
ftr-329	892	23	–	–	PUNCT
ftr-329	892	24	ti)*ai*logn((ti/0.206	ti)*ai*logn((ti/0.206	NOUN
ftr-329	892	25	)	)	PUNCT
ftr-329	893	1	+	+	CCONJ
ftr-329	893	2	1.2899	1.2899	NUM
ftr-329	893	3	)	)	PUNCT
ftr-329	893	4	.	.	PUNCT
ftr-329	894	1	(	(	PUNCT
ftr-329	894	2	2	2	NUM
ftr-329	894	3	’’	’'	PUNCT
ftr-329	894	4	)	)	PUNCT
ftr-329	894	5	equation	equation	NOUN
ftr-329	894	6	(	(	PUNCT
ftr-329	894	7	2	2	NUM
ftr-329	894	8	’’	’'	PUNCT
ftr-329	894	9	)	)	PUNCT
ftr-329	894	10	relates	relate	VERB
ftr-329	894	11	the	the	DET
ftr-329	894	12	after	after	ADP
ftr-329	894	13	-	-	PUNCT
ftr-329	894	14	tax	tax	NOUN
ftr-329	894	15	return	return	NOUN
ftr-329	894	16	in	in	ADP
ftr-329	894	17	country	country	NOUN
ftr-329	894	18	i	i	PRON
ftr-329	894	19	to	to	ADP
ftr-329	894	20	its	its	PRON
ftr-329	894	21	average	average	ADJ
ftr-329	894	22	amenity	amenity	NOUN
ftr-329	894	23	tax	tax	NOUN
ftr-329	894	24	rate	rate	NOUN
ftr-329	894	25	and	and	CCONJ
ftr-329	894	26	population	population	NOUN
ftr-329	894	27	,	,	PUNCT
ftr-329	894	28	the	the	DET
ftr-329	894	29	latter	latter	ADJ
ftr-329	894	30	of	of	ADP
ftr-329	894	31	which	which	PRON
ftr-329	894	32	it	it	PRON
ftr-329	894	33	treats	treat	VERB
ftr-329	894	34	as	as	SCONJ
ftr-329	894	35	fixed	fix	VERB
ftr-329	894	36	for	for	ADP
ftr-329	894	37	any	any	DET
ftr-329	894	38	given	give	VERB
ftr-329	894	39	country	country	NOUN
ftr-329	894	40	.	.	PUNCT
ftr-329	895	1	for	for	ADP
ftr-329	895	2	any	any	DET
ftr-329	895	3	population	population	NOUN
ftr-329	895	4	size	size	NOUN
ftr-329	895	5	,	,	PUNCT
ftr-329	895	6	after	after	ADP
ftr-329	895	7	-	-	PUNCT
ftr-329	895	8	tax	tax	NOUN
ftr-329	895	9	return	return	NOUN
ftr-329	895	10	reaches	reach	VERB
ftr-329	895	11	a	a	DET
ftr-329	895	12	maximum	maximum	ADJ
ftr-329	895	13	2012	2012	NUM
ftr-329	895	14	]	]	PUNCT
ftr-329	895	15	tax	tax	NOUN
ftr-329	895	16	neutralities	neutrality	NOUN
ftr-329	895	17	and	and	CCONJ
ftr-329	895	18	tax	tax	NOUN
ftr-329	895	19	amenities	amenity	NOUN
ftr-329	895	20	113	113	NUM
ftr-329	895	21	at	at	ADP
ftr-329	895	22	a	a	DET
ftr-329	895	23	value	value	NOUN
ftr-329	895	24	for	for	ADP
ftr-329	895	25	ti	ti	NOUN
ftr-329	895	26	of	of	ADP
ftr-329	895	27	approximately	approximately	ADV
ftr-329	895	28	0.34	0.34	NUM
ftr-329	895	29	,	,	PUNCT
ftr-329	895	30	or	or	CCONJ
ftr-329	895	31	34	34	NUM
ftr-329	895	32	percent,140	percent,140	NOUN
ftr-329	895	33	though	though	SCONJ
ftr-329	895	34	what	what	PRON
ftr-329	895	35	this	this	DET
ftr-329	895	36	maximum	maximum	ADJ
ftr-329	895	37	value	value	NOUN
ftr-329	895	38	is	be	AUX
ftr-329	895	39	depends	depend	VERB
ftr-329	895	40	slightly	slightly	ADV
ftr-329	895	41	upon	upon	SCONJ
ftr-329	895	42	population.141	population.141	ADJ
ftr-329	895	43	table	table	NOUN
ftr-329	895	44	2	2	NUM
ftr-329	895	45	provides	provide	VERB
ftr-329	895	46	values	value	NOUN
ftr-329	895	47	at	at	ADP
ftr-329	895	48	selected	select	VERB
ftr-329	895	49	tax	tax	NOUN
ftr-329	895	50	rates	rate	NOUN
ftr-329	895	51	for	for	ADP
ftr-329	895	52	a	a	DET
ftr-329	895	53	country	country	NOUN
ftr-329	895	54	having	have	VERB
ftr-329	895	55	one	one	NUM
ftr-329	895	56	-	-	PUNCT
ftr-329	895	57	quarter	quarter	NOUN
ftr-329	895	58	the	the	DET
ftr-329	895	59	population	population	NOUN
ftr-329	895	60	of	of	ADP
ftr-329	895	61	the	the	DET
ftr-329	895	62	united	united	PROPN
ftr-329	895	63	states	states	PROPN
ftr-329	895	64	in	in	ADP
ftr-329	895	65	1980	1980	NUM
ftr-329	895	66	.	.	PUNCT
ftr-329	896	1	for	for	ADP
ftr-329	896	2	such	such	DET
ftr-329	896	3	a	a	DET
ftr-329	896	4	country	country	NOUN
ftr-329	896	5	,	,	PUNCT
ftr-329	896	6	a	a	PRON
ftr-329	896	7	is	be	AUX
ftr-329	896	8	1.156	1.156	NUM
ftr-329	896	9	,	,	PUNCT
ftr-329	896	10	and	and	CCONJ
ftr-329	896	11	at	at	ADP
ftr-329	896	12	t	t	NOUN
ftr-329	896	13	=	=	SYM
ftr-329	896	14	.34	.34	NUM
ftr-329	896	15	,	,	PUNCT
ftr-329	896	16	qi	qi	PROPN
ftr-329	896	17	has	have	VERB
ftr-329	896	18	a	a	DET
ftr-329	896	19	value	value	NOUN
ftr-329	896	20	of	of	ADP
ftr-329	896	21	0.633	0.633	NUM
ftr-329	896	22	.	.	PUNCT
ftr-329	897	1	in	in	ADP
ftr-329	897	2	other	other	ADJ
ftr-329	897	3	words	word	NOUN
ftr-329	897	4	,	,	PUNCT
ftr-329	897	5	the	the	DET
ftr-329	897	6	after	after	ADP
ftr-329	897	7	-	-	PUNCT
ftr-329	897	8	tax	tax	NOUN
ftr-329	897	9	maximum	maximum	ADJ
ftr-329	897	10	rate	rate	NOUN
ftr-329	897	11	of	of	ADP
ftr-329	897	12	return	return	NOUN
ftr-329	897	13	in	in	ADP
ftr-329	897	14	country	country	NOUN
ftr-329	897	15	i	i	PRON
ftr-329	897	16	,	,	PUNCT
ftr-329	897	17	assuming	assume	VERB
ftr-329	897	18	it	it	PRON
ftr-329	897	19	is	be	AUX
ftr-329	897	20	one	one	NUM
ftr-329	897	21	-	-	PUNCT
ftr-329	897	22	fourth	fourth	NOUN
ftr-329	897	23	the	the	DET
ftr-329	897	24	size	size	NOUN
ftr-329	897	25	of	of	ADP
ftr-329	897	26	the	the	DET
ftr-329	897	27	u.s	u.s	PROPN
ftr-329	897	28	.	.	PROPN
ftr-329	897	29	in	in	ADP
ftr-329	897	30	1980	1980	NUM
ftr-329	897	31	population	population	NOUN
ftr-329	897	32	,	,	PUNCT
ftr-329	897	33	is	be	AUX
ftr-329	897	34	approximately	approximately	ADV
ftr-329	897	35	82.3	82.3	NUM
ftr-329	897	36	percent	percent	NOUN
ftr-329	897	37	of	of	ADP
ftr-329	897	38	the	the	DET
ftr-329	897	39	pre	pre	ADJ
ftr-329	897	40	-	-	ADJ
ftr-329	897	41	tax	tax	ADJ
ftr-329	897	42	rate	rate	NOUN
ftr-329	897	43	of	of	ADP
ftr-329	897	44	return	return	NOUN
ftr-329	897	45	in	in	ADP
ftr-329	897	46	the	the	DET
ftr-329	897	47	u.s	u.s	PROPN
ftr-329	897	48	.	.	PROPN
ftr-329	897	49	in	in	ADP
ftr-329	897	50	1980	1980	NUM
ftr-329	897	51	,	,	PUNCT
ftr-329	897	52	which	which	PRON
ftr-329	897	53	translates	translate	VERB
ftr-329	897	54	into	into	ADP
ftr-329	897	55	approximately	approximately	ADV
ftr-329	897	56	103.7	103.7	NUM
ftr-329	897	57	percent	percent	NOUN
ftr-329	897	58	of	of	ADP
ftr-329	897	59	the	the	DET
ftr-329	897	60	after	after	ADP
ftr-329	897	61	-	-	PUNCT
ftr-329	897	62	tax	tax	NOUN
ftr-329	897	63	rate	rate	NOUN
ftr-329	897	64	of	of	ADP
ftr-329	897	65	return	return	NOUN
ftr-329	897	66	in	in	ADP
ftr-329	897	67	the	the	DET
ftr-329	897	68	u.s	u.s	PROPN
ftr-329	897	69	.	.	PROPN
ftr-329	897	70	in	in	ADP
ftr-329	897	71	1980.142	1980.142	NUM
ftr-329	897	72	table	table	NOUN
ftr-329	897	73	2	2	NUM
ftr-329	897	74	shows	show	VERB
ftr-329	897	75	that	that	SCONJ
ftr-329	897	76	the	the	DET
ftr-329	897	77	“	"	PUNCT
ftr-329	897	78	sweet	sweet	ADJ
ftr-329	897	79	spot	spot	NOUN
ftr-329	897	80	”	"	PUNCT
ftr-329	897	81	for	for	ADP
ftr-329	897	82	maximum	maximum	ADJ
ftr-329	897	83	after	after	ADP
ftr-329	897	84	-	-	PUNCT
ftr-329	897	85	tax	tax	NOUN
ftr-329	897	86	returns	return	NOUN
ftr-329	897	87	runs	run	VERB
ftr-329	897	88	from	from	ADP
ftr-329	897	89	average	average	ADJ
ftr-329	897	90	effective	effective	ADJ
ftr-329	897	91	tax	tax	NOUN
ftr-329	897	92	rates	rate	NOUN
ftr-329	897	93	of	of	ADP
ftr-329	897	94	about	about	ADV
ftr-329	897	95	30	30	NUM
ftr-329	897	96	percent	percent	NOUN
ftr-329	897	97	to	to	ADP
ftr-329	897	98	about	about	ADV
ftr-329	897	99	40	40	NUM
ftr-329	897	100	percent	percent	NOUN
ftr-329	897	101	,	,	PUNCT
ftr-329	897	102	a	a	DET
ftr-329	897	103	range	range	NOUN
ftr-329	897	104	covering	cover	VERB
ftr-329	897	105	average	average	ADJ
ftr-329	897	106	tax	tax	NOUN
ftr-329	897	107	rates	rate	NOUN
ftr-329	897	108	(	(	PUNCT
ftr-329	897	109	expressed	express	VERB
ftr-329	897	110	as	as	ADP
ftr-329	897	111	the	the	DET
ftr-329	897	112	ratio	ratio	NOUN
ftr-329	897	113	of	of	ADP
ftr-329	897	114	total	total	ADJ
ftr-329	897	115	tax	tax	NOUN
ftr-329	897	116	revenues	revenue	NOUN
ftr-329	897	117	to	to	ADP
ftr-329	897	118	gdp	gdp	NOUN
ftr-329	897	119	)	)	PUNCT
ftr-329	897	120	in	in	ADP
ftr-329	897	121	developed	develop	VERB
ftr-329	897	122	countries	country	NOUN
ftr-329	897	123	,	,	PUNCT
ftr-329	897	124	not	not	PART
ftr-329	897	125	developing	develop	VERB
ftr-329	897	126	countries.143	countries.143	ADV
ftr-329	897	127	equation	equation	NOUN
ftr-329	897	128	(	(	PUNCT
ftr-329	897	129	2	2	NUM
ftr-329	897	130	’’	’'	PUNCT
ftr-329	897	131	)	)	PUNCT
ftr-329	897	132	suggests	suggest	VERB
ftr-329	897	133	,	,	PUNCT
ftr-329	897	134	contrary	contrary	ADV
ftr-329	897	135	to	to	ADP
ftr-329	897	136	the	the	DET
ftr-329	897	137	usual	usual	ADJ
ftr-329	897	138	assumptions	assumption	NOUN
ftr-329	897	139	about	about	ADP
ftr-329	897	140	the	the	DET
ftr-329	897	141	effects	effect	NOUN
ftr-329	897	142	of	of	ADP
ftr-329	897	143	tax	tax	NOUN
ftr-329	897	144	rates	rate	NOUN
ftr-329	897	145	on	on	ADP
ftr-329	897	146	investment	investment	NOUN
ftr-329	897	147	,	,	PUNCT
ftr-329	897	148	that	that	SCONJ
ftr-329	897	149	as	as	SCONJ
ftr-329	897	150	trade	trade	NOUN
ftr-329	897	151	restrictions	restriction	NOUN
ftr-329	897	152	are	be	AUX
ftr-329	897	153	lifted	lift	VERB
ftr-329	897	154	,	,	PUNCT
ftr-329	897	155	capital	capital	NOUN
ftr-329	897	156	is	be	AUX
ftr-329	897	157	more	more	ADV
ftr-329	897	158	likely	likely	ADJ
ftr-329	897	159	to	to	PART
ftr-329	897	160	flow	flow	VERB
ftr-329	897	161	into	into	ADP
ftr-329	897	162	high	high	ADJ
ftr-329	897	163	-	-	PUNCT
ftr-329	897	164	tax	tax	NOUN
ftr-329	897	165	jurisdictions	jurisdiction	NOUN
ftr-329	897	166	than	than	ADP
ftr-329	897	167	into	into	ADP
ftr-329	897	168	low	low	ADJ
ftr-329	897	169	-	-	PUNCT
ftr-329	897	170	tax	tax	NOUN
ftr-329	897	171	ones	one	NOUN
ftr-329	897	172	.	.	PUNCT
ftr-329	898	1	the	the	DET
ftr-329	898	2	evidence	evidence	NOUN
ftr-329	898	3	is	be	AUX
ftr-329	898	4	consistent	consistent	ADJ
ftr-329	898	5	with	with	ADP
ftr-329	898	6	this	this	DET
ftr-329	898	7	hypothesis.144	hypothesis.144	INTJ
ftr-329	898	8	the	the	DET
ftr-329	898	9	vast	vast	ADJ
ftr-329	898	10	majority	majority	NOUN
ftr-329	898	11	of	of	ADP
ftr-329	898	12	international	international	ADJ
ftr-329	898	13	trade	trade	NOUN
ftr-329	898	14	takes	take	VERB
ftr-329	898	15	place	place	NOUN
ftr-329	898	16	among	among	ADP
ftr-329	898	17	developed	develop	VERB
ftr-329	898	18	countries.145	countries.145	PROPN
ftr-329	898	19	alfaro	alfaro	PROPN
ftr-329	898	20	et	et	PROPN
ftr-329	898	21	al	al	PROPN
ftr-329	898	22	.	.	PROPN
ftr-329	898	23	,	,	PUNCT
ftr-329	898	24	summarizing	summarize	VERB
ftr-329	898	25	data	datum	NOUN
ftr-329	898	26	from	from	ADP
ftr-329	898	27	the	the	DET
ftr-329	898	28	imf	imf	PROPN
ftr-329	898	29	and	and	CCONJ
ftr-329	898	30	other	other	ADJ
ftr-329	898	31	sources	source	NOUN
ftr-329	898	32	,	,	PUNCT
ftr-329	898	33	report	report	VERB
ftr-329	898	34	that	that	SCONJ
ftr-329	898	35	for	for	ADP
ftr-329	898	36	a	a	DET
ftr-329	898	37	sample	sample	NOUN
ftr-329	898	38	consisting	consist	VERB
ftr-329	898	39	of	of	ADP
ftr-329	898	40	23	23	NUM
ftr-329	898	41	developed	developed	ADJ
ftr-329	898	42	and	and	CCONJ
ftr-329	898	43	75	75	NUM
ftr-329	898	44	undeveloped	undeveloped	ADJ
ftr-329	898	45	countries	country	NOUN
ftr-329	898	46	over	over	ADP
ftr-329	898	47	the	the	DET
ftr-329	898	48	period	period	NOUN
ftr-329	898	49	1971	1971	NUM
ftr-329	898	50	to	to	ADP
ftr-329	898	51	2000	2000	NUM
ftr-329	898	52	,	,	PUNCT
ftr-329	898	53	capital	capital	NOUN
ftr-329	898	54	inflows	inflow	NOUN
ftr-329	898	55	per	per	ADP
ftr-329	898	56	capita	capita	X
ftr-329	898	57	to	to	ADP
ftr-329	898	58	developed	develop	VERB
ftr-329	898	59	countries	country	NOUN
ftr-329	898	60	exceeded	exceed	VERB
ftr-329	898	61	those	those	PRON
ftr-329	898	62	to	to	ADP
ftr-329	898	63	undeveloped	undeveloped	ADJ
ftr-329	898	64	countries	country	NOUN
ftr-329	898	65	by	by	ADP
ftr-329	898	66	a	a	DET
ftr-329	898	67	factor	factor	NOUN
ftr-329	898	68	of	of	ADP
ftr-329	898	69	approximately	approximately	ADV
ftr-329	898	70	5.146	5.146	NUM
ftr-329	898	71	140	140	NUM
ftr-329	898	72	the	the	DET
ftr-329	898	73	derivative	derivative	NOUN
ftr-329	898	74	of	of	ADP
ftr-329	898	75	equation	equation	NOUN
ftr-329	898	76	(	(	PUNCT
ftr-329	898	77	2	2	NUM
ftr-329	898	78	’’	’'	PUNCT
ftr-329	898	79	)	)	PUNCT
ftr-329	898	80	with	with	ADP
ftr-329	898	81	respect	respect	NOUN
ftr-329	898	82	to	to	ADP
ftr-329	898	83	ti	ti	PROPN
ftr-329	898	84	is	be	AUX
ftr-329	898	85	:	:	PUNCT
ftr-329	898	86	dqi	dqi	ADJ
ftr-329	898	87	/	/	SYM
ftr-329	898	88	dti	dti	PROPN
ftr-329	898	89	=	=	SYM
ftr-329	898	90	(	(	PUNCT
ftr-329	898	91	1	1	NUM
ftr-329	898	92	ti)*(ai*4.854/(4.854*ti	ti)*(ai*4.854/(4.854*ti	NOUN
ftr-329	898	93	+	+	X
ftr-329	898	94	1.2899	1.2899	NUM
ftr-329	898	95	)	)	PUNCT
ftr-329	898	96	)	)	PUNCT
ftr-329	898	97	–	–	PUNCT
ftr-329	898	98	ai*logn(4.854*ti	ai*logn(4.854*ti	NOUN
ftr-329	898	99	+	+	NOUN
ftr-329	898	100	1.2899	1.2899	NUM
ftr-329	898	101	)	)	PUNCT
ftr-329	898	102	,	,	PUNCT
ftr-329	898	103	which	which	PRON
ftr-329	898	104	reaches	reach	VERB
ftr-329	898	105	a	a	DET
ftr-329	898	106	value	value	NOUN
ftr-329	898	107	of	of	ADP
ftr-329	898	108	zero	zero	NUM
ftr-329	898	109	when	when	SCONJ
ftr-329	898	110	ti	ti	PROPN
ftr-329	898	111	is	be	AUX
ftr-329	898	112	approximately	approximately	ADV
ftr-329	898	113	0.340	0.340	NUM
ftr-329	898	114	.	.	PUNCT
ftr-329	899	1	the	the	DET
ftr-329	899	2	second	second	ADJ
ftr-329	899	3	-	-	PUNCT
ftr-329	899	4	order	order	NOUN
ftr-329	899	5	derivative	derivative	NOUN
ftr-329	899	6	is	be	AUX
ftr-329	899	7	negative	negative	ADJ
ftr-329	899	8	at	at	ADP
ftr-329	899	9	this	this	DET
ftr-329	899	10	value	value	NOUN
ftr-329	899	11	of	of	ADP
ftr-329	899	12	ti	ti	NOUN
ftr-329	899	13	,	,	PUNCT
ftr-329	899	14	indicating	indicate	VERB
ftr-329	899	15	the	the	DET
ftr-329	899	16	value	value	NOUN
ftr-329	899	17	is	be	AUX
ftr-329	899	18	a	a	DET
ftr-329	899	19	local	local	ADJ
ftr-329	899	20	maximum	maximum	NOUN
ftr-329	899	21	in	in	ADP
ftr-329	899	22	equation	equation	NOUN
ftr-329	899	23	(	(	PUNCT
ftr-329	899	24	2	2	NUM
ftr-329	899	25	’’	’'	PUNCT
ftr-329	899	26	)	)	PUNCT
ftr-329	899	27	.	.	PUNCT
ftr-329	900	1	141	141	NUM
ftr-329	900	2	.	.	PUNCT
ftr-329	900	3	note	note	VERB
ftr-329	900	4	that	that	SCONJ
ftr-329	900	5	equation	equation	NOUN
ftr-329	900	6	(	(	PUNCT
ftr-329	900	7	1	1	NUM
ftr-329	900	8	’	'	PUNCT
ftr-329	900	9	)	)	PUNCT
ftr-329	900	10	is	be	AUX
ftr-329	900	11	much	much	ADV
ftr-329	900	12	less	less	ADV
ftr-329	900	13	sensitive	sensitive	ADJ
ftr-329	900	14	to	to	ADP
ftr-329	900	15	variations	variation	NOUN
ftr-329	900	16	in	in	ADP
ftr-329	900	17	population	population	NOUN
ftr-329	900	18	size	size	NOUN
ftr-329	900	19	than	than	ADP
ftr-329	900	20	tax	tax	NOUN
ftr-329	900	21	rate	rate	NOUN
ftr-329	900	22	.	.	PUNCT
ftr-329	901	1	142	142	NUM
ftr-329	901	2	.	.	PUNCT
ftr-329	902	1	fraction	fraction	NOUN
ftr-329	902	2	of	of	ADP
ftr-329	902	3	u.s	u.s	PROPN
ftr-329	902	4	.	.	PROPN
ftr-329	902	5	after	after	ADP
ftr-329	902	6	-	-	PUNCT
ftr-329	902	7	tax	tax	NOUN
ftr-329	902	8	return	return	NOUN
ftr-329	902	9	in	in	ADP
ftr-329	902	10	1980	1980	NUM
ftr-329	902	11	is	be	AUX
ftr-329	902	12	given	give	VERB
ftr-329	902	13	by	by	ADP
ftr-329	902	14	the	the	DET
ftr-329	902	15	ratio	ratio	NOUN
ftr-329	902	16	to	to	ADP
ftr-329	902	17	the	the	DET
ftr-329	902	18	pre	pre	ADJ
ftr-329	902	19	-	-	ADJ
ftr-329	902	20	tax	tax	ADJ
ftr-329	902	21	return	return	NOUN
ftr-329	902	22	,	,	PUNCT
ftr-329	902	23	divided	divide	VERB
ftr-329	902	24	by	by	ADP
ftr-329	902	25	one	one	NUM
ftr-329	902	26	minus	minus	ADP
ftr-329	902	27	the	the	DET
ftr-329	902	28	1980	1980	NUM
ftr-329	902	29	u.s	u.s	PROPN
ftr-329	902	30	.	.	PROPN
ftr-329	902	31	amenity	amenity	NOUN
ftr-329	902	32	tax	tax	NOUN
ftr-329	902	33	rate	rate	NOUN
ftr-329	902	34	(	(	PUNCT
ftr-329	902	35	expressed	express	VERB
ftr-329	902	36	as	as	ADP
ftr-329	902	37	a	a	DET
ftr-329	902	38	fraction	fraction	NOUN
ftr-329	902	39	)	)	PUNCT
ftr-329	902	40	,	,	PUNCT
ftr-329	902	41	or	or	CCONJ
ftr-329	902	42	0.206	0.206	NUM
ftr-329	902	43	.	.	PUNCT
ftr-329	903	1	see	see	VERB
ftr-329	903	2	supra	supra	PROPN
ftr-329	903	3	note	note	PROPN
ftr-329	903	4	135	135	NUM
ftr-329	903	5	.	.	PUNCT
ftr-329	904	1	143	143	NUM
ftr-329	904	2	.	.	PUNCT
ftr-329	905	1	in	in	ADP
ftr-329	905	2	2008	2008	NUM
ftr-329	905	3	,	,	PUNCT
ftr-329	905	4	the	the	DET
ftr-329	905	5	unweighted	unweighted	ADJ
ftr-329	905	6	average	average	ADJ
ftr-329	905	7	effective	effective	ADJ
ftr-329	905	8	tax	tax	NOUN
ftr-329	905	9	rate	rate	NOUN
ftr-329	905	10	for	for	ADP
ftr-329	905	11	all	all	DET
ftr-329	905	12	oecd	oecd	PROPN
ftr-329	905	13	countries	country	NOUN
ftr-329	905	14	was	be	AUX
ftr-329	905	15	34.8	34.8	NUM
ftr-329	905	16	percent	percent	NOUN
ftr-329	905	17	.	.	PUNCT
ftr-329	906	1	oecd	oecd	PROPN
ftr-329	906	2	tax	tax	NOUN
ftr-329	906	3	database	database	NOUN
ftr-329	906	4	,	,	PUNCT
ftr-329	906	5	http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.ht	http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.ht	PROPN
ftr-329	906	6	ml#a_revenuestatistics	ml#a_revenuestatistics	PROPN
ftr-329	906	7	(	(	PUNCT
ftr-329	906	8	table	table	NOUN
ftr-329	906	9	a	a	NOUN
ftr-329	906	10	)	)	PUNCT
ftr-329	906	11	.	.	PUNCT
ftr-329	907	1	by	by	ADP
ftr-329	907	2	contrast	contrast	NOUN
ftr-329	907	3	,	,	PUNCT
ftr-329	907	4	the	the	DET
ftr-329	907	5	unweighted	unweighted	ADJ
ftr-329	907	6	average	average	ADJ
ftr-329	907	7	effective	effective	ADJ
ftr-329	907	8	tax	tax	NOUN
ftr-329	907	9	rate	rate	NOUN
ftr-329	907	10	for	for	ADP
ftr-329	907	11	all	all	DET
ftr-329	907	12	non	non	ADJ
ftr-329	907	13	-	-	ADJ
ftr-329	907	14	oecd	oecd	ADJ
ftr-329	907	15	countries	country	NOUN
ftr-329	907	16	in	in	ADP
ftr-329	907	17	2011	2011	NUM
ftr-329	907	18	was	be	AUX
ftr-329	907	19	19.0	19.0	NUM
ftr-329	907	20	percent	percent	NOUN
ftr-329	907	21	.	.	PUNCT
ftr-329	908	1	the	the	DET
ftr-329	908	2	heritage	heritage	PROPN
ftr-329	908	3	foundation	foundation	PROPN
ftr-329	908	4	,	,	PUNCT
ftr-329	908	5	2011	2011	NUM
ftr-329	908	6	index	index	NOUN
ftr-329	908	7	of	of	ADP
ftr-329	908	8	economic	economic	ADJ
ftr-329	908	9	freedom	freedom	NOUN
ftr-329	908	10	,	,	PUNCT
ftr-329	908	11	http://www.heritage.org/index/explore.aspx?view=by-variables	http://www.heritage.org/index/explore.aspx?view=by-variable	NOUN
ftr-329	908	12	(	(	PUNCT
ftr-329	908	13	macro	macro	ADJ
ftr-329	908	14	-	-	ADJ
ftr-329	908	15	economic	economic	ADJ
ftr-329	908	16	data	datum	NOUN
ftr-329	908	17	,	,	PUNCT
ftr-329	908	18	all	all	DET
ftr-329	908	19	countries	country	NOUN
ftr-329	908	20	)	)	PUNCT
ftr-329	908	21	.	.	PUNCT
ftr-329	909	1	144	144	NUM
ftr-329	909	2	.	.	PUNCT
ftr-329	909	3	alfaro	alfaro	PROPN
ftr-329	909	4	et	et	PROPN
ftr-329	909	5	al	al	PROPN
ftr-329	909	6	.	.	PROPN
ftr-329	909	7	,	,	PUNCT
ftr-329	909	8	capital	capital	NOUN
ftr-329	909	9	flow	flow	NOUN
ftr-329	909	10	,	,	PUNCT
ftr-329	909	11	supra	supra	PROPN
ftr-329	909	12	note	note	PROPN
ftr-329	909	13	133	133	NUM
ftr-329	909	14	,	,	PUNCT
ftr-329	909	15	at	at	ADP
ftr-329	909	16	352	352	NUM
ftr-329	909	17	.	.	PUNCT
ftr-329	909	18	145	145	NUM
ftr-329	909	19	.	.	PUNCT
ftr-329	910	1	i	i	PRON
ftr-329	910	2	d.	d.	PROPN
ftr-329	910	3	146	146	NUM
ftr-329	910	4	.	.	PUNCT
ftr-329	911	1	i	i	PRON
ftr-329	911	2	d.	d.	PROPN
ftr-329	911	3	114	114	NUM
ftr-329	911	4	florida	florida	PROPN
ftr-329	911	5	tax	tax	NOUN
ftr-329	911	6	review	review	NOUN
ftr-329	912	1	[	[	X
ftr-329	912	2	vol	vol	NOUN
ftr-329	912	3	.	.	NOUN
ftr-329	912	4	12:2	12:2	NUM
ftr-329	912	5	table	table	NOUN
ftr-329	912	6	2	2	NUM
ftr-329	912	7	:	:	PUNCT
ftr-329	912	8	selected	select	VERB
ftr-329	912	9	predicted	predict	VERB
ftr-329	912	10	after	after	ADP
ftr-329	912	11	-	-	PUNCT
ftr-329	912	12	tax	tax	NOUN
ftr-329	912	13	rates	rate	NOUN
ftr-329	912	14	of	of	ADP
ftr-329	912	15	return	return	NOUN
ftr-329	912	16	for	for	ADP
ftr-329	912	17	a	a	DET
ftr-329	912	18	country	country	NOUN
ftr-329	912	19	having	have	VERB
ftr-329	912	20	25	25	NUM
ftr-329	912	21	percent	percent	NOUN
ftr-329	912	22	of	of	ADP
ftr-329	912	23	u.s	u.s	PROPN
ftr-329	912	24	.	.	PROPN
ftr-329	912	25	population	population	NOUN
ftr-329	912	26	(	(	PUNCT
ftr-329	912	27	1980	1980	NUM
ftr-329	912	28	)	)	PUNCT
ftr-329	912	29	tax	tax	NOUN
ftr-329	912	30	rate	rate	NOUN
ftr-329	912	31	(	(	PUNCT
ftr-329	912	32	fraction	fraction	NOUN
ftr-329	912	33	)	)	PUNCT
ftr-329	912	34	after	after	ADP
ftr-329	912	35	-	-	PUNCT
ftr-329	912	36	tax	tax	NOUN
ftr-329	912	37	return	return	NOUN
ftr-329	912	38	as	as	ADP
ftr-329	912	39	fraction	fraction	NOUN
ftr-329	912	40	of	of	ADP
ftr-329	912	41	1980	1980	NUM
ftr-329	912	42	u.s	u.s	PROPN
ftr-329	912	43	.	.	PROPN
ftr-329	912	44	pre	pre	ADJ
ftr-329	912	45	-	-	ADJ
ftr-329	912	46	tax	tax	ADJ
ftr-329	912	47	return	return	NOUN
ftr-329	912	48	after	after	ADP
ftr-329	912	49	-	-	PUNCT
ftr-329	912	50	tax	tax	NOUN
ftr-329	912	51	return	return	NOUN
ftr-329	912	52	as	as	ADP
ftr-329	912	53	fraction	fraction	NOUN
ftr-329	912	54	of	of	ADP
ftr-329	912	55	1980	1980	NUM
ftr-329	912	56	u.s	u.s	PROPN
ftr-329	912	57	.	.	PROPN
ftr-329	912	58	after	after	ADP
ftr-329	912	59	-	-	PUNCT
ftr-329	912	60	tax	tax	NOUN
ftr-329	912	61	return	return	NOUN
ftr-329	912	62	0.1	0.1	NUM
ftr-329	912	63	0.597364416	0.597364416	NUM
ftr-329	912	64	75.23481315	75.23481315	NUM
ftr-329	912	65	0.2	0.2	NUM
ftr-329	912	66	0.754596793	0.754596793	NUM
ftr-329	912	67	95.03737951	95.03737951	NUM
ftr-329	912	68	0.3	0.3	NUM
ftr-329	912	69	0.817721901	0.817721901	NUM
ftr-329	912	70	102.9876450	102.9876450	NUM
ftr-329	912	71	0.4	0.4	NUM
ftr-329	912	72	0.813837148	0.813837148	NUM
ftr-329	912	73	102.4983814	102.4983814	NUM
ftr-329	912	74	0.5	0.5	NUM
ftr-329	912	75	0.759112991	0.759112991	NUM
ftr-329	912	76	95.60617013	95.60617013	NUM
ftr-329	912	77	0.6	0.6	NUM
ftr-329	913	1	0.664065935	0.664065935	NUM
ftr-329	913	2	83.63550823	83.63550823	NUM
ftr-329	913	3	0.7	0.7	NUM
ftr-329	913	4	0.535971298	0.535971298	NUM
ftr-329	913	5	67.50268242	67.50268242	NUM
ftr-329	913	6	0.8	0.8	NUM
ftr-329	913	7	0.380102232	0.380102232	NUM
ftr-329	913	8	47.87181768	47.87181768	NUM
ftr-329	913	9	0.9	0.9	NUM
ftr-329	913	10	0.200422488	0.200422488	NUM
ftr-329	913	11	25.24212698	25.24212698	NUM
ftr-329	913	12	the	the	DET
ftr-329	913	13	bias	bias	NOUN
ftr-329	913	14	in	in	ADP
ftr-329	913	15	favor	favor	NOUN
ftr-329	913	16	of	of	ADP
ftr-329	913	17	capital	capital	NOUN
ftr-329	913	18	movements	movement	NOUN
ftr-329	913	19	among	among	ADP
ftr-329	913	20	developed	develop	VERB
ftr-329	913	21	countries	country	NOUN
ftr-329	913	22	does	do	AUX
ftr-329	913	23	not	not	PART
ftr-329	913	24	imply	imply	VERB
ftr-329	913	25	,	,	PUNCT
ftr-329	913	26	of	of	ADP
ftr-329	913	27	course	course	NOUN
ftr-329	913	28	,	,	PUNCT
ftr-329	913	29	that	that	SCONJ
ftr-329	913	30	there	there	PRON
ftr-329	913	31	will	will	AUX
ftr-329	913	32	be	be	AUX
ftr-329	913	33	no	no	DET
ftr-329	913	34	capital	capital	NOUN
ftr-329	913	35	flows	flow	NOUN
ftr-329	913	36	from	from	ADP
ftr-329	913	37	developed	develop	VERB
ftr-329	913	38	to	to	ADP
ftr-329	913	39	undeveloped	undeveloped	ADJ
ftr-329	913	40	countries	country	NOUN
ftr-329	913	41	;	;	PUNCT
ftr-329	913	42	it	it	PRON
ftr-329	913	43	implies	imply	VERB
ftr-329	913	44	only	only	ADV
ftr-329	913	45	that	that	SCONJ
ftr-329	913	46	those	those	DET
ftr-329	913	47	flows	flow	NOUN
ftr-329	913	48	will	will	AUX
ftr-329	913	49	be	be	AUX
ftr-329	913	50	dwarfed	dwarf	VERB
ftr-329	913	51	by	by	ADP
ftr-329	913	52	flows	flow	NOUN
ftr-329	913	53	among	among	ADP
ftr-329	913	54	developed	developed	ADJ
ftr-329	913	55	countries	country	NOUN
ftr-329	913	56	,	,	PUNCT
ftr-329	913	57	as	as	SCONJ
ftr-329	913	58	indeed	indeed	ADV
ftr-329	913	59	they	they	PRON
ftr-329	913	60	are	be	AUX
ftr-329	913	61	.	.	PUNCT
ftr-329	914	1	in	in	ADP
ftr-329	914	2	general	general	ADJ
ftr-329	914	3	,	,	PUNCT
ftr-329	914	4	the	the	DET
ftr-329	914	5	quantity	quantity	NOUN
ftr-329	914	6	of	of	ADP
ftr-329	914	7	capital	capital	NOUN
ftr-329	914	8	inflows	inflow	NOUN
ftr-329	914	9	into	into	ADP
ftr-329	914	10	developing	develop	VERB
ftr-329	914	11	countries	country	NOUN
ftr-329	914	12	appears	appear	VERB
ftr-329	914	13	to	to	PART
ftr-329	914	14	have	have	AUX
ftr-329	914	15	grown	grow	VERB
ftr-329	914	16	steadily	steadily	ADV
ftr-329	914	17	over	over	ADP
ftr-329	914	18	the	the	DET
ftr-329	914	19	last	last	ADJ
ftr-329	914	20	fifty	fifty	NUM
ftr-329	914	21	years.147	years.147	NOUN
ftr-329	914	22	in	in	ADP
ftr-329	914	23	alfaro	alfaro	PROPN
ftr-329	914	24	’s	’s	PART
ftr-329	914	25	sample	sample	NOUN
ftr-329	914	26	,	,	PUNCT
ftr-329	914	27	from	from	ADP
ftr-329	914	28	1970	1970	NUM
ftr-329	914	29	to	to	ADP
ftr-329	914	30	1974	1974	NUM
ftr-329	914	31	,	,	PUNCT
ftr-329	914	32	net	net	ADJ
ftr-329	914	33	inflows	inflow	NOUN
ftr-329	914	34	per	per	ADP
ftr-329	914	35	capita	capita	NOUN
ftr-329	914	36	to	to	ADP
ftr-329	914	37	developing	develop	VERB
ftr-329	914	38	countries	country	NOUN
ftr-329	914	39	were	be	AUX
ftr-329	914	40	less	less	ADJ
ftr-329	914	41	than	than	ADP
ftr-329	914	42	$	$	SYM
ftr-329	914	43	1,000	1,000	NUM
ftr-329	914	44	per	per	ADP
ftr-329	914	45	year	year	NOUN
ftr-329	914	46	;	;	PUNCT
ftr-329	914	47	in	in	ADP
ftr-329	914	48	the	the	DET
ftr-329	914	49	five	five	NUM
ftr-329	914	50	-	-	PUNCT
ftr-329	914	51	year	year	NOUN
ftr-329	914	52	period	period	NOUN
ftr-329	914	53	from	from	ADP
ftr-329	914	54	1990	1990	NUM
ftr-329	914	55	to	to	ADP
ftr-329	914	56	1994	1994	NUM
ftr-329	914	57	,	,	PUNCT
ftr-329	914	58	they	they	PRON
ftr-329	914	59	had	have	AUX
ftr-329	914	60	risen	rise	VERB
ftr-329	914	61	to	to	ADP
ftr-329	914	62	approximately	approximately	ADV
ftr-329	914	63	$	$	SYM
ftr-329	914	64	2,500	2,500	NUM
ftr-329	914	65	per	per	ADP
ftr-329	914	66	year	year	NOUN
ftr-329	914	67	;	;	PUNCT
ftr-329	914	68	and	and	CCONJ
ftr-329	914	69	by	by	ADP
ftr-329	914	70	1995	1995	NUM
ftr-329	914	71	they	they	PRON
ftr-329	914	72	had	have	AUX
ftr-329	914	73	more	more	ADV
ftr-329	914	74	than	than	ADP
ftr-329	914	75	doubled	double	VERB
ftr-329	914	76	again	again	ADV
ftr-329	914	77	,	,	PUNCT
ftr-329	914	78	to	to	ADP
ftr-329	914	79	more	more	ADJ
ftr-329	914	80	than	than	ADP
ftr-329	914	81	$	$	SYM
ftr-329	914	82	5,000	5,000	NUM
ftr-329	914	83	per	per	ADP
ftr-329	914	84	year.148	year.148	PROPN
ftr-329	914	85	flows	flow	NOUN
ftr-329	914	86	per	per	ADP
ftr-329	914	87	capita	capita	NOUN
ftr-329	914	88	into	into	ADP
ftr-329	914	89	developed	develop	VERB
ftr-329	914	90	countries	country	NOUN
ftr-329	914	91	in	in	ADP
ftr-329	914	92	alfaro	alfaro	PROPN
ftr-329	914	93	’s	’s	PART
ftr-329	914	94	sample	sample	NOUN
ftr-329	914	95	grew	grow	VERB
ftr-329	914	96	more	more	ADV
ftr-329	914	97	quickly	quickly	ADV
ftr-329	914	98	still	still	ADV
ftr-329	914	99	,	,	PUNCT
ftr-329	914	100	moving	move	VERB
ftr-329	914	101	from	from	ADP
ftr-329	914	102	approximately	approximately	ADV
ftr-329	914	103	$	$	SYM
ftr-329	914	104	1,000	1,000	NUM
ftr-329	914	105	per	per	ADP
ftr-329	914	106	year	year	NOUN
ftr-329	914	107	in	in	ADP
ftr-329	914	108	1975	1975	NUM
ftr-329	914	109	-	-	SYM
ftr-329	914	110	79	79	NUM
ftr-329	914	111	to	to	ADP
ftr-329	914	112	more	more	ADJ
ftr-329	914	113	than	than	ADP
ftr-329	914	114	$	$	SYM
ftr-329	914	115	25,000	25,000	NUM
ftr-329	914	116	per	per	ADP
ftr-329	914	117	year	year	NOUN
ftr-329	914	118	from	from	ADP
ftr-329	914	119	1995	1995	NUM
ftr-329	914	120	to	to	ADP
ftr-329	914	121	2000.149	2000.149	PROPN
ftr-329	914	122	b.	b.	NOUN
ftr-329	914	123	comparisons	comparison	NOUN
ftr-329	914	124	of	of	ADP
ftr-329	914	125	systemic	systemic	ADJ
ftr-329	914	126	effects	effect	NOUN
ftr-329	914	127	1	1	NUM
ftr-329	914	128	.	.	PUNCT
ftr-329	915	1	territorial	territorial	ADJ
ftr-329	915	2	systems	system	NOUN
ftr-329	915	3	even	even	ADV
ftr-329	915	4	in	in	ADP
ftr-329	915	5	a	a	DET
ftr-329	915	6	territorial	territorial	ADJ
ftr-329	915	7	system	system	NOUN
ftr-329	915	8	,	,	PUNCT
ftr-329	915	9	investors	investor	NOUN
ftr-329	915	10	will	will	AUX
ftr-329	915	11	not	not	PART
ftr-329	915	12	automatically	automatically	ADV
ftr-329	915	13	invest	invest	VERB
ftr-329	915	14	in	in	ADP
ftr-329	915	15	low	low	ADJ
ftr-329	915	16	-	-	PUNCT
ftr-329	915	17	tax	tax	NOUN
ftr-329	915	18	jurisdictions	jurisdiction	NOUN
ftr-329	915	19	once	once	SCONJ
ftr-329	915	20	borders	border	NOUN
ftr-329	915	21	are	be	AUX
ftr-329	915	22	lifted	lift	VERB
ftr-329	915	23	,	,	PUNCT
ftr-329	915	24	for	for	SCONJ
ftr-329	915	25	the	the	DET
ftr-329	915	26	reason	reason	NOUN
ftr-329	915	27	just	just	ADV
ftr-329	915	28	discussed	discuss	VERB
ftr-329	915	29	that	that	SCONJ
ftr-329	915	30	low	low	ADJ
ftr-329	915	31	taxes	taxis	NOUN
ftr-329	915	32	are	be	AUX
ftr-329	915	33	highly	highly	ADV
ftr-329	915	34	correlated	correlate	VERB
ftr-329	915	35	with	with	ADP
ftr-329	915	36	lower	low	ADJ
ftr-329	915	37	productivity	productivity	NOUN
ftr-329	915	38	and	and	CCONJ
ftr-329	915	39	lower	low	ADJ
ftr-329	915	40	after	after	ADP
ftr-329	915	41	-	-	PUNCT
ftr-329	915	42	tax	tax	NOUN
ftr-329	915	43	returns	return	NOUN
ftr-329	915	44	,	,	PUNCT
ftr-329	915	45	and	and	CCONJ
ftr-329	915	46	investors	investor	NOUN
ftr-329	915	47	seek	seek	VERB
ftr-329	915	48	the	the	DET
ftr-329	915	49	highest	high	ADJ
ftr-329	915	50	after	after	ADP
ftr-329	915	51	-	-	PUNCT
ftr-329	915	52	tax	tax	NOUN
ftr-329	915	53	return	return	NOUN
ftr-329	915	54	,	,	PUNCT
ftr-329	915	55	not	not	PART
ftr-329	915	56	the	the	DET
ftr-329	915	57	lowest	low	ADJ
ftr-329	915	58	tax	tax	NOUN
ftr-329	915	59	rate.150	rate.150	PROPN
ftr-329	915	60	the	the	DET
ftr-329	915	61	relationship	relationship	NOUN
ftr-329	915	62	between	between	ADP
ftr-329	915	63	tax	tax	NOUN
ftr-329	915	64	rate	rate	NOUN
ftr-329	915	65	and	and	CCONJ
ftr-329	915	66	population	population	NOUN
ftr-329	915	67	on	on	ADP
ftr-329	915	68	one	one	NUM
ftr-329	915	69	hand	hand	NOUN
ftr-329	915	70	and	and	CCONJ
ftr-329	915	71	147	147	NUM
ftr-329	915	72	.	.	PUNCT
ftr-329	916	1	i	i	PRON
ftr-329	916	2	d.	d.	PROPN
ftr-329	916	3	148	148	NUM
ftr-329	916	4	.	.	PUNCT
ftr-329	916	5	alfaro	alfaro	PROPN
ftr-329	916	6	,	,	PUNCT
ftr-329	916	7	capital	capital	NOUN
ftr-329	916	8	flow	flow	NOUN
ftr-329	916	9	,	,	PUNCT
ftr-329	916	10	supra	supra	PROPN
ftr-329	916	11	note	note	PROPN
ftr-329	916	12	133	133	NUM
ftr-329	916	13	,	,	PUNCT
ftr-329	916	14	at	at	ADP
ftr-329	916	15	352	352	NUM
ftr-329	916	16	.	.	NOUN
ftr-329	916	17	149	149	NUM
ftr-329	916	18	.	.	PUNCT
ftr-329	917	1	i	i	PRON
ftr-329	917	2	d.	d.	PROPN
ftr-329	917	3	150	150	NUM
ftr-329	917	4	.	.	PUNCT
ftr-329	917	5	see	see	VERB
ftr-329	917	6	supra	supra	PROPN
ftr-329	917	7	part	part	PROPN
ftr-329	917	8	iv	iv	PROPN
ftr-329	917	9	.	.	PROPN
ftr-329	917	10	2012	2012	NUM
ftr-329	917	11	]	]	PUNCT
ftr-329	917	12	tax	tax	NOUN
ftr-329	917	13	neutralities	neutrality	NOUN
ftr-329	917	14	and	and	CCONJ
ftr-329	917	15	tax	tax	NOUN
ftr-329	917	16	amenities	amenity	NOUN
ftr-329	917	17	115	115	NUM
ftr-329	917	18	productivity	productivity	NOUN
ftr-329	917	19	rate	rate	NOUN
ftr-329	917	20	on	on	ADP
ftr-329	917	21	the	the	DET
ftr-329	917	22	other	other	ADJ
ftr-329	917	23	illuminates	illuminate	VERB
ftr-329	917	24	the	the	DET
ftr-329	917	25	choices	choice	NOUN
ftr-329	917	26	that	that	PRON
ftr-329	917	27	countries	country	NOUN
ftr-329	917	28	face	face	VERB
ftr-329	917	29	as	as	SCONJ
ftr-329	917	30	borders	border	NOUN
ftr-329	917	31	become	become	VERB
ftr-329	917	32	more	more	ADV
ftr-329	917	33	open	open	ADJ
ftr-329	917	34	.	.	PUNCT
ftr-329	918	1	in	in	ADP
ftr-329	918	2	a	a	DET
ftr-329	918	3	world	world	NOUN
ftr-329	918	4	of	of	ADP
ftr-329	918	5	territorial	territorial	ADJ
ftr-329	918	6	tax	tax	NOUN
ftr-329	918	7	systems	system	NOUN
ftr-329	918	8	,	,	PUNCT
ftr-329	918	9	the	the	DET
ftr-329	918	10	opening	opening	NOUN
ftr-329	918	11	of	of	ADP
ftr-329	918	12	borders	border	NOUN
ftr-329	918	13	would	would	AUX
ftr-329	918	14	not	not	PART
ftr-329	918	15	be	be	AUX
ftr-329	918	16	expected	expect	VERB
ftr-329	918	17	to	to	PART
ftr-329	918	18	result	result	VERB
ftr-329	918	19	in	in	ADP
ftr-329	918	20	massive	massive	ADJ
ftr-329	918	21	net	net	ADJ
ftr-329	918	22	capital	capital	NOUN
ftr-329	918	23	flows	flow	VERB
ftr-329	918	24	either	either	CCONJ
ftr-329	918	25	into	into	ADP
ftr-329	918	26	or	or	CCONJ
ftr-329	918	27	out	out	ADP
ftr-329	918	28	of	of	ADP
ftr-329	918	29	developed	develop	VERB
ftr-329	918	30	countries	country	NOUN
ftr-329	918	31	,	,	PUNCT
ftr-329	918	32	as	as	SCONJ
ftr-329	918	33	most	most	ADJ
ftr-329	918	34	trading	trading	NOUN
ftr-329	918	35	will	will	AUX
ftr-329	918	36	occur	occur	VERB
ftr-329	918	37	with	with	ADP
ftr-329	918	38	similarly	similarly	ADV
ftr-329	918	39	situated	situate	VERB
ftr-329	918	40	partners	partner	NOUN
ftr-329	918	41	and	and	CCONJ
ftr-329	918	42	the	the	DET
ftr-329	918	43	tax	tax	NOUN
ftr-329	918	44	advantages	advantage	NOUN
ftr-329	918	45	of	of	ADP
ftr-329	918	46	low	low	ADJ
ftr-329	918	47	-	-	PUNCT
ftr-329	918	48	tax	tax	NOUN
ftr-329	918	49	jurisdictions	jurisdiction	NOUN
ftr-329	918	50	would	would	AUX
ftr-329	918	51	seem	seem	VERB
ftr-329	918	52	to	to	PART
ftr-329	918	53	be	be	AUX
ftr-329	918	54	dominated	dominate	VERB
ftr-329	918	55	by	by	ADP
ftr-329	918	56	productive	productive	ADJ
ftr-329	918	57	weakness	weakness	NOUN
ftr-329	918	58	there	there	ADV
ftr-329	918	59	.	.	PUNCT
ftr-329	919	1	rather	rather	ADV
ftr-329	919	2	,	,	PUNCT
ftr-329	919	3	the	the	DET
ftr-329	919	4	uneven	uneven	ADJ
ftr-329	919	5	distribution	distribution	NOUN
ftr-329	919	6	of	of	ADP
ftr-329	919	7	resources	resource	NOUN
ftr-329	919	8	,	,	PUNCT
ftr-329	919	9	capabilities	capability	NOUN
ftr-329	919	10	and	and	CCONJ
ftr-329	919	11	factors	factor	NOUN
ftr-329	919	12	of	of	ADP
ftr-329	919	13	production	production	NOUN
ftr-329	919	14	worldwide	worldwide	ADV
ftr-329	919	15	(	(	PUNCT
ftr-329	919	16	commonly	commonly	ADV
ftr-329	919	17	referred	refer	VERB
ftr-329	919	18	to	to	ADP
ftr-329	919	19	as	as	ADP
ftr-329	919	20	“	"	PUNCT
ftr-329	919	21	comparative	comparative	ADJ
ftr-329	919	22	advantage”151	advantage”151	PROPN
ftr-329	919	23	)	)	PUNCT
ftr-329	919	24	means	mean	VERB
ftr-329	919	25	that	that	SCONJ
ftr-329	919	26	supranormal	supranormal	ADJ
ftr-329	919	27	returns	return	NOUN
ftr-329	919	28	become	become	VERB
ftr-329	919	29	available	available	ADJ
ftr-329	919	30	in	in	ADP
ftr-329	919	31	all	all	DET
ftr-329	919	32	countries	country	NOUN
ftr-329	919	33	as	as	SCONJ
ftr-329	919	34	borders	border	NOUN
ftr-329	919	35	are	be	AUX
ftr-329	919	36	opened	open	VERB
ftr-329	919	37	or	or	CCONJ
ftr-329	919	38	,	,	PUNCT
ftr-329	919	39	stated	state	VERB
ftr-329	919	40	otherwise	otherwise	ADV
ftr-329	919	41	,	,	PUNCT
ftr-329	919	42	that	that	SCONJ
ftr-329	919	43	new	new	ADJ
ftr-329	919	44	opportunities	opportunity	NOUN
ftr-329	919	45	for	for	ADP
ftr-329	919	46	gains	gain	NOUN
ftr-329	919	47	from	from	ADP
ftr-329	919	48	trade	trade	NOUN
ftr-329	919	49	are	be	AUX
ftr-329	919	50	as	as	ADV
ftr-329	919	51	likely	likely	ADJ
ftr-329	919	52	to	to	PART
ftr-329	919	53	appear	appear	VERB
ftr-329	919	54	in	in	ADP
ftr-329	919	55	one	one	NUM
ftr-329	919	56	country	country	NOUN
ftr-329	919	57	as	as	ADP
ftr-329	919	58	in	in	ADP
ftr-329	919	59	another	another	PRON
ftr-329	919	60	on	on	ADP
ftr-329	919	61	a	a	DET
ftr-329	919	62	per	per	X
ftr-329	919	63	capita	capita	NOUN
ftr-329	919	64	basis.152	basis.152	NOUN
ftr-329	919	65	the	the	DET
ftr-329	919	66	opportunities	opportunity	NOUN
ftr-329	919	67	that	that	PRON
ftr-329	919	68	emerge	emerge	VERB
ftr-329	919	69	in	in	ADP
ftr-329	919	70	developed	develop	VERB
ftr-329	919	71	countries	country	NOUN
ftr-329	919	72	,	,	PUNCT
ftr-329	919	73	however	however	ADV
ftr-329	919	74	,	,	PUNCT
ftr-329	919	75	are	be	AUX
ftr-329	919	76	more	more	ADV
ftr-329	919	77	likely	likely	ADJ
ftr-329	919	78	to	to	PART
ftr-329	919	79	be	be	AUX
ftr-329	919	80	attractive	attractive	ADJ
ftr-329	919	81	than	than	ADP
ftr-329	919	82	those	those	PRON
ftr-329	919	83	emerging	emerge	VERB
ftr-329	919	84	in	in	ADP
ftr-329	919	85	developing	develop	VERB
ftr-329	919	86	countries	country	NOUN
ftr-329	919	87	(	(	PUNCT
ftr-329	919	88	because	because	SCONJ
ftr-329	919	89	of	of	ADP
ftr-329	919	90	the	the	DET
ftr-329	919	91	higher	high	ADJ
ftr-329	919	92	productivity	productivity	NOUN
ftr-329	919	93	baseline	baseline	PROPN
ftr-329	919	94	)	)	PUNCT
ftr-329	919	95	.	.	PUNCT
ftr-329	920	1	for	for	ADP
ftr-329	920	2	a	a	DET
ftr-329	920	3	developed	develop	VERB
ftr-329	920	4	country	country	NOUN
ftr-329	920	5	,	,	PUNCT
ftr-329	920	6	then	then	ADV
ftr-329	920	7	,	,	PUNCT
ftr-329	920	8	the	the	DET
ftr-329	920	9	optimal	optimal	ADJ
ftr-329	920	10	tax	tax	NOUN
ftr-329	920	11	policy	policy	NOUN
ftr-329	920	12	would	would	AUX
ftr-329	920	13	be	be	AUX
ftr-329	920	14	simply	simply	ADV
ftr-329	920	15	to	to	PART
ftr-329	920	16	ensure	ensure	VERB
ftr-329	920	17	that	that	SCONJ
ftr-329	920	18	neither	neither	CCONJ
ftr-329	920	19	double	double	ADJ
ftr-329	920	20	taxation	taxation	NOUN
ftr-329	920	21	nor	nor	CCONJ
ftr-329	920	22	opportunities	opportunity	NOUN
ftr-329	920	23	for	for	ADP
ftr-329	920	24	substantial	substantial	ADJ
ftr-329	920	25	tax	tax	NOUN
ftr-329	920	26	avoidance	avoidance	NOUN
ftr-329	920	27	materialize	materialize	VERB
ftr-329	920	28	for	for	ADP
ftr-329	920	29	investors	investor	NOUN
ftr-329	920	30	.	.	PUNCT
ftr-329	921	1	in	in	ADP
ftr-329	921	2	the	the	DET
ftr-329	921	3	case	case	NOUN
ftr-329	921	4	of	of	ADP
ftr-329	921	5	trade	trade	NOUN
ftr-329	921	6	between	between	ADP
ftr-329	921	7	developed	develop	VERB
ftr-329	921	8	countries	country	NOUN
ftr-329	921	9	,	,	PUNCT
ftr-329	921	10	a	a	DET
ftr-329	921	11	territorial	territorial	ADJ
ftr-329	921	12	system	system	NOUN
ftr-329	921	13	ought	ought	AUX
ftr-329	921	14	not	not	PART
ftr-329	921	15	produce	produce	VERB
ftr-329	921	16	tax	tax	NOUN
ftr-329	921	17	consequences	consequence	NOUN
ftr-329	921	18	much	much	ADV
ftr-329	921	19	different	different	ADJ
ftr-329	921	20	from	from	ADP
ftr-329	921	21	a	a	DET
ftr-329	921	22	worldwide	worldwide	ADJ
ftr-329	921	23	system	system	NOUN
ftr-329	921	24	,	,	PUNCT
ftr-329	921	25	as	as	SCONJ
ftr-329	921	26	investments	investment	NOUN
ftr-329	921	27	should	should	AUX
ftr-329	921	28	,	,	PUNCT
ftr-329	921	29	on	on	ADP
ftr-329	921	30	balance	balance	NOUN
ftr-329	921	31	,	,	PUNCT
ftr-329	921	32	be	be	AUX
ftr-329	921	33	as	as	ADV
ftr-329	921	34	likely	likely	ADJ
ftr-329	921	35	to	to	PART
ftr-329	921	36	flow	flow	VERB
ftr-329	921	37	in	in	ADP
ftr-329	921	38	as	as	ADP
ftr-329	921	39	out	out	ADV
ftr-329	921	40	,	,	PUNCT
ftr-329	921	41	and	and	CCONJ
ftr-329	921	42	,	,	PUNCT
ftr-329	921	43	since	since	SCONJ
ftr-329	921	44	rates	rate	NOUN
ftr-329	921	45	across	across	ADP
ftr-329	921	46	developed	developed	ADJ
ftr-329	921	47	jurisdictions	jurisdiction	NOUN
ftr-329	921	48	are	be	AUX
ftr-329	921	49	likely	likely	ADJ
ftr-329	921	50	to	to	PART
ftr-329	921	51	be	be	AUX
ftr-329	921	52	similar	similar	ADJ
ftr-329	921	53	,	,	PUNCT
ftr-329	921	54	forgone	forgone	ADJ
ftr-329	921	55	tax	tax	NOUN
ftr-329	921	56	revenue	revenue	NOUN
ftr-329	921	57	(	(	PUNCT
ftr-329	921	58	on	on	ADP
ftr-329	921	59	outbound	outbound	ADJ
ftr-329	921	60	investment	investment	NOUN
ftr-329	921	61	)	)	PUNCT
ftr-329	921	62	should	should	AUX
ftr-329	921	63	approximately	approximately	ADV
ftr-329	921	64	equal	equal	VERB
ftr-329	921	65	new	new	ADJ
ftr-329	921	66	tax	tax	NOUN
ftr-329	921	67	revenue	revenue	NOUN
ftr-329	921	68	on	on	ADP
ftr-329	921	69	inbound	inbound	ADJ
ftr-329	921	70	investment.153	investment.153	NOUN
ftr-329	921	71	for	for	ADP
ftr-329	921	72	a	a	DET
ftr-329	921	73	developing	develop	VERB
ftr-329	921	74	country	country	NOUN
ftr-329	921	75	,	,	PUNCT
ftr-329	921	76	the	the	DET
ftr-329	921	77	situation	situation	NOUN
ftr-329	921	78	is	be	AUX
ftr-329	921	79	dramatically	dramatically	ADV
ftr-329	921	80	different	different	ADJ
ftr-329	921	81	.	.	PUNCT
ftr-329	922	1	developing	develop	VERB
ftr-329	922	2	countries	country	NOUN
ftr-329	922	3	will	will	AUX
ftr-329	922	4	have	have	VERB
ftr-329	922	5	trouble	trouble	NOUN
ftr-329	922	6	attracting	attract	VERB
ftr-329	922	7	capital	capital	NOUN
ftr-329	922	8	,	,	PUNCT
ftr-329	922	9	since	since	SCONJ
ftr-329	922	10	productivity	productivity	NOUN
ftr-329	922	11	rates	rate	NOUN
ftr-329	922	12	tend	tend	VERB
ftr-329	922	13	to	to	PART
ftr-329	922	14	be	be	AUX
ftr-329	922	15	much	much	ADV
ftr-329	922	16	lower	low	ADJ
ftr-329	922	17	.	.	PUNCT
ftr-329	923	1	lower	low	ADJ
ftr-329	923	2	productivity	productivity	NOUN
ftr-329	923	3	rates	rate	NOUN
ftr-329	923	4	lead	lead	VERB
ftr-329	923	5	foreign	foreign	ADJ
ftr-329	923	6	investors	investor	NOUN
ftr-329	923	7	to	to	PART
ftr-329	923	8	discount	discount	VERB
ftr-329	923	9	investment	investment	NOUN
ftr-329	923	10	opportunities	opportunity	NOUN
ftr-329	923	11	offering	offer	VERB
ftr-329	923	12	supra	supra	ADJ
ftr-329	923	13	-	-	PUNCT
ftr-329	923	14	marginal	marginal	ADJ
ftr-329	923	15	returns	return	NOUN
ftr-329	923	16	(	(	PUNCT
ftr-329	923	17	they	they	PRON
ftr-329	923	18	discount	discount	VERB
ftr-329	923	19	them	they	PRON
ftr-329	923	20	,	,	PUNCT
ftr-329	923	21	that	that	ADV
ftr-329	923	22	is	is	ADV
ftr-329	923	23	,	,	PUNCT
ftr-329	923	24	relative	relative	ADJ
ftr-329	923	25	to	to	ADP
ftr-329	923	26	the	the	DET
ftr-329	923	27	value	value	NOUN
ftr-329	923	28	that	that	PRON
ftr-329	923	29	host	host	NOUN
ftr-329	923	30	-	-	PUNCT
ftr-329	923	31	country	country	NOUN
ftr-329	923	32	investors	investor	NOUN
ftr-329	923	33	place	place	VERB
ftr-329	923	34	on	on	ADP
ftr-329	923	35	those	those	DET
ftr-329	923	36	opportunities	opportunity	NOUN
ftr-329	923	37	as	as	SCONJ
ftr-329	923	38	compared	compare	VERB
ftr-329	923	39	with	with	ADP
ftr-329	923	40	other	other	ADJ
ftr-329	923	41	opportunities	opportunity	NOUN
ftr-329	923	42	in	in	ADP
ftr-329	923	43	the	the	DET
ftr-329	923	44	host	host	NOUN
ftr-329	923	45	)	)	PUNCT
ftr-329	923	46	.	.	PUNCT
ftr-329	924	1	in	in	ADP
ftr-329	924	2	a	a	DET
ftr-329	924	3	system	system	NOUN
ftr-329	924	4	of	of	ADP
ftr-329	924	5	worldwide	worldwide	ADJ
ftr-329	924	6	territorial	territorial	ADJ
ftr-329	924	7	taxation	taxation	NOUN
ftr-329	924	8	,	,	PUNCT
ftr-329	924	9	developing	develop	VERB
ftr-329	924	10	countries	country	NOUN
ftr-329	924	11	theoretically	theoretically	ADV
ftr-329	924	12	have	have	VERB
ftr-329	924	13	two	two	NUM
ftr-329	924	14	ways	way	NOUN
ftr-329	924	15	to	to	PART
ftr-329	924	16	deal	deal	VERB
ftr-329	924	17	with	with	ADP
ftr-329	924	18	the	the	DET
ftr-329	924	19	resulting	result	VERB
ftr-329	924	20	disincentive	disincentive	NOUN
ftr-329	924	21	to	to	ADP
ftr-329	924	22	inbound	inbound	ADJ
ftr-329	924	23	investment	investment	NOUN
ftr-329	924	24	.	.	PUNCT
ftr-329	925	1	151	151	NUM
ftr-329	925	2	.	.	PUNCT
ftr-329	926	1	paul	paul	PROPN
ftr-329	926	2	a.	a.	PROPN
ftr-329	926	3	samuelson	samuelson	PROPN
ftr-329	926	4	,	,	PUNCT
ftr-329	926	5	where	where	SCONJ
ftr-329	926	6	ricardo	ricardo	NOUN
ftr-329	926	7	and	and	CCONJ
ftr-329	926	8	mill	mill	NOUN
ftr-329	926	9	rebut	rebut	NOUN
ftr-329	926	10	and	and	CCONJ
ftr-329	926	11	confirm	confirm	VERB
ftr-329	926	12	articles	article	NOUN
ftr-329	926	13	of	of	ADP
ftr-329	926	14	mainstream	mainstream	NOUN
ftr-329	926	15	economists	economist	NOUN
ftr-329	926	16	supporting	support	VERB
ftr-329	926	17	globalization	globalization	NOUN
ftr-329	926	18	,	,	PUNCT
ftr-329	926	19	18	18	NUM
ftr-329	926	20	j.	j.	PROPN
ftr-329	926	21	econ	econ	PROPN
ftr-329	926	22	.	.	PUNCT
ftr-329	927	1	persp	persp	PROPN
ftr-329	927	2	.	.	PUNCT
ftr-329	928	1	135	135	NUM
ftr-329	928	2	(	(	PUNCT
ftr-329	928	3	2004	2004	NUM
ftr-329	928	4	)	)	PUNCT
ftr-329	928	5	.	.	PUNCT
ftr-329	929	1	152	152	NUM
ftr-329	929	2	.	.	PUNCT
ftr-329	930	1	see	see	VERB
ftr-329	930	2	,	,	PUNCT
ftr-329	930	3	e.g.	e.g.	ADV
ftr-329	930	4	,	,	PUNCT
ftr-329	930	5	i	i	PRON
ftr-329	930	6	d.	d.	PROPN
ftr-329	930	7	for	for	ADP
ftr-329	930	8	an	an	DET
ftr-329	930	9	analysis	analysis	NOUN
ftr-329	930	10	of	of	ADP
ftr-329	930	11	comparative	comparative	ADJ
ftr-329	930	12	advantage	advantage	NOUN
ftr-329	930	13	in	in	ADP
ftr-329	930	14	the	the	DET
ftr-329	930	15	international	international	ADJ
ftr-329	930	16	setting	setting	NOUN
ftr-329	930	17	.	.	PUNCT
ftr-329	931	1	samuelson	samuelson	PROPN
ftr-329	931	2	notes	note	VERB
ftr-329	931	3	that	that	SCONJ
ftr-329	931	4	the	the	DET
ftr-329	931	5	comparative	comparative	ADJ
ftr-329	931	6	advantage	advantage	NOUN
ftr-329	931	7	story	story	NOUN
ftr-329	931	8	may	may	AUX
ftr-329	931	9	be	be	AUX
ftr-329	931	10	too	too	ADV
ftr-329	931	11	rosy	rosy	ADJ
ftr-329	931	12	in	in	ADP
ftr-329	931	13	some	some	DET
ftr-329	931	14	settings	setting	NOUN
ftr-329	931	15	,	,	PUNCT
ftr-329	931	16	but	but	CCONJ
ftr-329	931	17	he	he	PRON
ftr-329	931	18	does	do	AUX
ftr-329	931	19	not	not	PART
ftr-329	931	20	question	question	VERB
ftr-329	931	21	the	the	DET
ftr-329	931	22	basic	basic	ADJ
ftr-329	931	23	theory	theory	NOUN
ftr-329	931	24	.	.	PUNCT
ftr-329	932	1	see	see	VERB
ftr-329	932	2	also	also	ADV
ftr-329	932	3	desai	desai	PROPN
ftr-329	932	4	&	&	CCONJ
ftr-329	932	5	hines	hines	PROPN
ftr-329	932	6	,	,	PUNCT
ftr-329	932	7	evaluating	evaluate	VERB
ftr-329	932	8	int’l	int’l	NUM
ftr-329	932	9	tax	tax	NOUN
ftr-329	932	10	reform	reform	NOUN
ftr-329	932	11	,	,	PUNCT
ftr-329	932	12	supra	supra	PROPN
ftr-329	932	13	note	note	NOUN
ftr-329	932	14	50	50	NUM
ftr-329	932	15	,	,	PUNCT
ftr-329	932	16	at	at	ADP
ftr-329	932	17	489	489	NUM
ftr-329	932	18	.	.	PUNCT
ftr-329	933	1	153	153	NUM
ftr-329	933	2	.	.	PUNCT
ftr-329	934	1	see	see	VERB
ftr-329	934	2	,	,	PUNCT
ftr-329	934	3	e.g.	e.g.	ADV
ftr-329	934	4	,	,	PUNCT
ftr-329	934	5	kleinbard	kleinbard	ADJ
ftr-329	934	6	,	,	PUNCT
ftr-329	934	7	lessons	lesson	NOUN
ftr-329	934	8	,	,	PUNCT
ftr-329	934	9	supra	supra	PROPN
ftr-329	934	10	note	note	PROPN
ftr-329	934	11	27	27	NUM
ftr-329	934	12	,	,	PUNCT
ftr-329	934	13	(	(	PUNCT
ftr-329	934	14	noting	note	VERB
ftr-329	934	15	that	that	SCONJ
ftr-329	934	16	taxes	taxis	NOUN
ftr-329	934	17	should	should	AUX
ftr-329	934	18	have	have	VERB
ftr-329	934	19	a	a	DET
ftr-329	934	20	minimal	minimal	ADJ
ftr-329	934	21	impact	impact	NOUN
ftr-329	934	22	on	on	ADP
ftr-329	934	23	choices	choice	NOUN
ftr-329	934	24	between	between	ADP
ftr-329	934	25	domestic	domestic	ADJ
ftr-329	934	26	and	and	CCONJ
ftr-329	934	27	cross	cross	ADJ
ftr-329	934	28	-	-	ADJ
ftr-329	934	29	border	border	ADJ
ftr-329	934	30	investment	investment	NOUN
ftr-329	934	31	where	where	SCONJ
ftr-329	934	32	rates	rate	NOUN
ftr-329	934	33	are	be	AUX
ftr-329	934	34	comparable	comparable	ADJ
ftr-329	934	35	and	and	CCONJ
ftr-329	934	36	opportunities	opportunity	NOUN
ftr-329	934	37	for	for	ADP
ftr-329	934	38	earnings	earning	NOUN
ftr-329	934	39	stripping	stripping	NOUN
ftr-329	934	40	and	and	CCONJ
ftr-329	934	41	other	other	ADJ
ftr-329	934	42	tax	tax	NOUN
ftr-329	934	43	avoidance	avoidance	NOUN
ftr-329	934	44	strategies	strategy	NOUN
ftr-329	934	45	are	be	AUX
ftr-329	934	46	unavailable	unavailable	ADJ
ftr-329	934	47	)	)	PUNCT
ftr-329	934	48	;	;	PUNCT
ftr-329	934	49	shaviro	shaviro	NOUN
ftr-329	934	50	,	,	PUNCT
ftr-329	934	51	tax	tax	NOUN
ftr-329	934	52	-	-	PUNCT
ftr-329	934	53	electivity	electivity	NOUN
ftr-329	934	54	,	,	PUNCT
ftr-329	934	55	supra	supra	NOUN
ftr-329	934	56	note	note	NOUN
ftr-329	934	57	3	3	NUM
ftr-329	934	58	,	,	PUNCT
ftr-329	934	59	at	at	ADP
ftr-329	934	60	391	391	NUM
ftr-329	934	61	–	–	PUNCT
ftr-329	934	62	92	92	NUM
ftr-329	934	63	(	(	PUNCT
ftr-329	934	64	noting	note	VERB
ftr-329	934	65	that	that	SCONJ
ftr-329	934	66	reciprocal	reciprocal	ADJ
ftr-329	934	67	territorial	territorial	ADJ
ftr-329	934	68	and	and	CCONJ
ftr-329	934	69	reciprocal	reciprocal	ADJ
ftr-329	934	70	worldwide	worldwide	ADJ
ftr-329	934	71	taxation	taxation	NOUN
ftr-329	934	72	involving	involve	VERB
ftr-329	934	73	two	two	NUM
ftr-329	934	74	countries	country	NOUN
ftr-329	934	75	“	"	PUNCT
ftr-329	934	76	comes	come	VERB
ftr-329	934	77	out	out	ADP
ftr-329	934	78	exactly	exactly	ADV
ftr-329	934	79	the	the	DET
ftr-329	934	80	same	same	ADJ
ftr-329	934	81	in	in	ADP
ftr-329	934	82	the	the	DET
ftr-329	934	83	aggregate	aggregate	NOUN
ftr-329	934	84	if	if	SCONJ
ftr-329	934	85	the	the	DET
ftr-329	934	86	income	income	NOUN
ftr-329	934	87	amounts	amount	VERB
ftr-329	934	88	and	and	CCONJ
ftr-329	934	89	applicable	applicable	ADJ
ftr-329	934	90	tax	tax	NOUN
ftr-329	934	91	rates	rate	NOUN
ftr-329	934	92	are	be	AUX
ftr-329	934	93	identical	identical	ADJ
ftr-329	934	94	.	.	PUNCT
ftr-329	934	95	”	"	PUNCT
ftr-329	934	96	)	)	PUNCT
ftr-329	934	97	.	.	PUNCT
ftr-329	935	1	116	116	NUM
ftr-329	935	2	florida	florida	PROPN
ftr-329	935	3	tax	tax	NOUN
ftr-329	935	4	review	review	NOUN
ftr-329	935	5	[	[	X
ftr-329	935	6	vol	vol	NOUN
ftr-329	935	7	.	.	NOUN
ftr-329	935	8	12:2	12:2	NUM
ftr-329	935	9	they	they	PRON
ftr-329	935	10	can	can	AUX
ftr-329	935	11	increase	increase	VERB
ftr-329	935	12	taxes	taxis	NOUN
ftr-329	935	13	in	in	ADP
ftr-329	935	14	order	order	NOUN
ftr-329	935	15	to	to	PART
ftr-329	935	16	develop	develop	VERB
ftr-329	935	17	infrastructure	infrastructure	NOUN
ftr-329	935	18	and	and	CCONJ
ftr-329	935	19	improve	improve	VERB
ftr-329	935	20	the	the	DET
ftr-329	935	21	pre	pre	ADJ
ftr-329	935	22	-	-	ADJ
ftr-329	935	23	tax	tax	ADJ
ftr-329	935	24	rate	rate	NOUN
ftr-329	935	25	of	of	ADP
ftr-329	935	26	return	return	NOUN
ftr-329	935	27	,	,	PUNCT
ftr-329	935	28	or	or	CCONJ
ftr-329	935	29	they	they	PRON
ftr-329	935	30	can	can	AUX
ftr-329	935	31	cut	cut	VERB
ftr-329	935	32	taxes	taxis	NOUN
ftr-329	935	33	to	to	PART
ftr-329	935	34	reduce	reduce	VERB
ftr-329	935	35	the	the	DET
ftr-329	935	36	after	after	ADP
ftr-329	935	37	-	-	PUNCT
ftr-329	935	38	tax	tax	NOUN
ftr-329	935	39	cost	cost	NOUN
ftr-329	935	40	of	of	ADP
ftr-329	935	41	investment	investment	NOUN
ftr-329	935	42	more	more	ADV
ftr-329	935	43	directly	directly	ADV
ftr-329	935	44	.	.	PUNCT
ftr-329	936	1	table	table	NOUN
ftr-329	936	2	2	2	NUM
ftr-329	936	3	demonstrates	demonstrate	VERB
ftr-329	936	4	why	why	SCONJ
ftr-329	936	5	,	,	PUNCT
ftr-329	936	6	if	if	SCONJ
ftr-329	936	7	no	no	DET
ftr-329	936	8	other	other	ADJ
ftr-329	936	9	considerations	consideration	NOUN
ftr-329	936	10	were	be	AUX
ftr-329	936	11	in	in	ADP
ftr-329	936	12	play	play	NOUN
ftr-329	936	13	,	,	PUNCT
ftr-329	936	14	the	the	DET
ftr-329	936	15	former	former	ADJ
ftr-329	936	16	method	method	NOUN
ftr-329	936	17	ought	ought	AUX
ftr-329	936	18	to	to	PART
ftr-329	936	19	be	be	AUX
ftr-329	936	20	vastly	vastly	ADV
ftr-329	936	21	preferable	preferable	ADJ
ftr-329	936	22	.	.	PUNCT
ftr-329	937	1	over	over	ADP
ftr-329	937	2	the	the	DET
ftr-329	937	3	range	range	NOUN
ftr-329	937	4	of	of	ADP
ftr-329	937	5	average	average	ADJ
ftr-329	937	6	tax	tax	NOUN
ftr-329	937	7	rates	rate	NOUN
ftr-329	937	8	running	run	VERB
ftr-329	937	9	from	from	ADP
ftr-329	937	10	10	10	NUM
ftr-329	937	11	to	to	PART
ftr-329	937	12	30	30	NUM
ftr-329	937	13	percent	percent	NOUN
ftr-329	937	14	,	,	PUNCT
ftr-329	937	15	a	a	DET
ftr-329	937	16	one	one	NUM
ftr-329	937	17	percent	percent	NOUN
ftr-329	937	18	increase	increase	NOUN
ftr-329	937	19	in	in	ADP
ftr-329	937	20	average	average	ADJ
ftr-329	937	21	tax	tax	NOUN
ftr-329	937	22	rates	rate	NOUN
ftr-329	937	23	(	(	PUNCT
ftr-329	937	24	measured	measure	VERB
ftr-329	937	25	as	as	ADP
ftr-329	937	26	a	a	DET
ftr-329	937	27	fraction	fraction	NOUN
ftr-329	937	28	of	of	ADP
ftr-329	937	29	gdp	gdp	NOUN
ftr-329	937	30	)	)	PUNCT
ftr-329	937	31	is	be	AUX
ftr-329	937	32	associated	associate	VERB
ftr-329	937	33	with	with	ADP
ftr-329	937	34	approximately	approximately	ADV
ftr-329	937	35	a	a	DET
ftr-329	937	36	0.75	0.75	NUM
ftr-329	937	37	percent	percent	NOUN
ftr-329	937	38	increase	increase	NOUN
ftr-329	937	39	,	,	PUNCT
ftr-329	937	40	on	on	ADP
ftr-329	937	41	average	average	ADJ
ftr-329	937	42	,	,	PUNCT
ftr-329	937	43	in	in	ADP
ftr-329	937	44	aftertax	aftertax	ADJ
ftr-329	937	45	return	return	NOUN
ftr-329	937	46	.	.	PUNCT
ftr-329	938	1	the	the	DET
ftr-329	938	2	difficulty	difficulty	NOUN
ftr-329	938	3	with	with	ADP
ftr-329	938	4	raising	raise	VERB
ftr-329	938	5	rates	rate	NOUN
ftr-329	938	6	to	to	PART
ftr-329	938	7	improve	improve	VERB
ftr-329	938	8	infrastructure	infrastructure	NOUN
ftr-329	938	9	,	,	PUNCT
ftr-329	938	10	of	of	ADP
ftr-329	938	11	course	course	NOUN
ftr-329	938	12	,	,	PUNCT
ftr-329	938	13	is	be	AUX
ftr-329	938	14	that	that	SCONJ
ftr-329	938	15	other	other	ADJ
ftr-329	938	16	considerations	consideration	NOUN
ftr-329	938	17	are	be	AUX
ftr-329	938	18	in	in	ADP
ftr-329	938	19	play	play	NOUN
ftr-329	938	20	.	.	PUNCT
ftr-329	939	1	higher	high	ADJ
ftr-329	939	2	rates	rate	NOUN
ftr-329	939	3	do	do	AUX
ftr-329	939	4	not	not	PART
ftr-329	939	5	directly	directly	ADV
ftr-329	939	6	translate	translate	VERB
ftr-329	939	7	to	to	ADP
ftr-329	939	8	higher	high	ADJ
ftr-329	939	9	productivity	productivity	NOUN
ftr-329	939	10	but	but	CCONJ
ftr-329	939	11	promote	promote	VERB
ftr-329	939	12	it	it	PRON
ftr-329	939	13	when	when	SCONJ
ftr-329	939	14	governments	government	NOUN
ftr-329	939	15	make	make	VERB
ftr-329	939	16	effective	effective	ADJ
ftr-329	939	17	use	use	NOUN
ftr-329	939	18	of	of	ADP
ftr-329	939	19	tax	tax	NOUN
ftr-329	939	20	revenues	revenue	NOUN
ftr-329	939	21	to	to	PART
ftr-329	939	22	build	build	VERB
ftr-329	939	23	infrastructure	infrastructure	NOUN
ftr-329	939	24	—	—	PUNCT
ftr-329	939	25	a	a	DET
ftr-329	939	26	time	time	NOUN
ftr-329	939	27	-	-	PUNCT
ftr-329	939	28	consuming	consume	VERB
ftr-329	939	29	process.154	process.154	NOUN
ftr-329	939	30	where	where	SCONJ
ftr-329	939	31	net	net	ADJ
ftr-329	939	32	capital	capital	NOUN
ftr-329	939	33	exporters	exporter	NOUN
ftr-329	939	34	adopt	adopt	VERB
ftr-329	939	35	territorial	territorial	ADJ
ftr-329	939	36	systems	system	NOUN
ftr-329	939	37	,	,	PUNCT
ftr-329	939	38	developing	develop	VERB
ftr-329	939	39	countries	country	NOUN
ftr-329	939	40	do	do	AUX
ftr-329	939	41	not	not	PART
ftr-329	939	42	have	have	VERB
ftr-329	939	43	the	the	DET
ftr-329	939	44	luxury	luxury	NOUN
ftr-329	939	45	of	of	ADP
ftr-329	939	46	attracting	attract	VERB
ftr-329	939	47	capital	capital	NOUN
ftr-329	939	48	by	by	ADP
ftr-329	939	49	improving	improve	VERB
ftr-329	939	50	infrastructure	infrastructure	NOUN
ftr-329	939	51	with	with	ADP
ftr-329	939	52	the	the	DET
ftr-329	939	53	aid	aid	NOUN
ftr-329	939	54	of	of	ADP
ftr-329	939	55	higher	high	ADJ
ftr-329	939	56	rates	rate	NOUN
ftr-329	939	57	,	,	PUNCT
ftr-329	939	58	because	because	SCONJ
ftr-329	939	59	the	the	DET
ftr-329	939	60	prospect	prospect	NOUN
ftr-329	939	61	of	of	ADP
ftr-329	939	62	improved	improved	ADJ
ftr-329	939	63	investment	investment	NOUN
ftr-329	939	64	returns	return	NOUN
ftr-329	939	65	materializing	materialize	VERB
ftr-329	939	66	far	far	ADV
ftr-329	939	67	in	in	ADP
ftr-329	939	68	the	the	DET
ftr-329	939	69	future	future	NOUN
ftr-329	939	70	will	will	AUX
ftr-329	939	71	not	not	PART
ftr-329	939	72	generally	generally	ADV
ftr-329	939	73	be	be	AUX
ftr-329	939	74	attractive	attractive	ADJ
ftr-329	939	75	to	to	ADP
ftr-329	939	76	investors	investor	NOUN
ftr-329	939	77	whose	whose	DET
ftr-329	939	78	time	time	NOUN
ftr-329	939	79	horizons	horizon	NOUN
ftr-329	939	80	typically	typically	ADV
ftr-329	939	81	are	be	AUX
ftr-329	939	82	much	much	ADV
ftr-329	939	83	shorter	short	ADJ
ftr-329	939	84	.	.	PUNCT
ftr-329	940	1	by	by	ADP
ftr-329	940	2	contrast	contrast	NOUN
ftr-329	940	3	,	,	PUNCT
ftr-329	940	4	lower	low	ADJ
ftr-329	940	5	tax	tax	NOUN
ftr-329	940	6	rates	rate	NOUN
ftr-329	940	7	offer	offer	VERB
ftr-329	940	8	investors	investor	NOUN
ftr-329	940	9	the	the	DET
ftr-329	940	10	opportunity	opportunity	NOUN
ftr-329	940	11	for	for	ADP
ftr-329	940	12	an	an	DET
ftr-329	940	13	immediately	immediately	ADV
ftr-329	940	14	improved	improve	VERB
ftr-329	940	15	rate	rate	NOUN
ftr-329	940	16	of	of	ADP
ftr-329	940	17	return	return	NOUN
ftr-329	940	18	.	.	PUNCT
ftr-329	941	1	the	the	DET
ftr-329	941	2	result	result	NOUN
ftr-329	941	3	is	be	AUX
ftr-329	941	4	a	a	DET
ftr-329	941	5	prisoner	prisoner	NOUN
ftr-329	941	6	’s	’s	PART
ftr-329	941	7	dilemma	dilemma	NOUN
ftr-329	941	8	among	among	ADP
ftr-329	941	9	underdeveloped	underdeveloped	ADJ
ftr-329	941	10	countries	country	NOUN
ftr-329	941	11	:	:	PUNCT
ftr-329	941	12	the	the	DET
ftr-329	941	13	option	option	NOUN
ftr-329	941	14	of	of	ADP
ftr-329	941	15	competing	compete	VERB
ftr-329	941	16	on	on	ADP
ftr-329	941	17	tax	tax	NOUN
ftr-329	941	18	rates	rate	NOUN
ftr-329	941	19	means	mean	VERB
ftr-329	941	20	that	that	SCONJ
ftr-329	941	21	developing	develop	VERB
ftr-329	941	22	countries	country	NOUN
ftr-329	941	23	can	can	AUX
ftr-329	941	24	not	not	PART
ftr-329	941	25	compete	compete	VERB
ftr-329	941	26	on	on	ADP
ftr-329	941	27	tax	tax	NOUN
ftr-329	941	28	amenities	amenity	NOUN
ftr-329	941	29	,	,	PUNCT
ftr-329	941	30	because	because	SCONJ
ftr-329	941	31	investors	investor	NOUN
ftr-329	941	32	will	will	AUX
ftr-329	941	33	move	move	VERB
ftr-329	941	34	their	their	PRON
ftr-329	941	35	capital	capital	NOUN
ftr-329	941	36	to	to	PART
ftr-329	941	37	obtain	obtain	VERB
ftr-329	941	38	the	the	DET
ftr-329	941	39	more	more	ADV
ftr-329	941	40	favorable	favorable	ADJ
ftr-329	941	41	after	after	ADP
ftr-329	941	42	-	-	PUNCT
ftr-329	941	43	tax	tax	NOUN
ftr-329	941	44	return	return	NOUN
ftr-329	941	45	that	that	PRON
ftr-329	941	46	is	be	AUX
ftr-329	941	47	immediately	immediately	ADV
ftr-329	941	48	available	available	ADJ
ftr-329	941	49	.	.	PUNCT
ftr-329	942	1	from	from	ADP
ftr-329	942	2	the	the	DET
ftr-329	942	3	perspective	perspective	NOUN
ftr-329	942	4	of	of	ADP
ftr-329	942	5	an	an	DET
ftr-329	942	6	individual	individual	ADJ
ftr-329	942	7	developing	develop	VERB
ftr-329	942	8	country	country	NOUN
ftr-329	942	9	that	that	PRON
ftr-329	942	10	seeks	seek	VERB
ftr-329	942	11	to	to	PART
ftr-329	942	12	attract	attract	VERB
ftr-329	942	13	foreign	foreign	ADJ
ftr-329	942	14	capital	capital	NOUN
ftr-329	942	15	,	,	PUNCT
ftr-329	942	16	tax	tax	NOUN
ftr-329	942	17	competition	competition	NOUN
ftr-329	942	18	becomes	become	VERB
ftr-329	942	19	the	the	DET
ftr-329	942	20	only	only	ADJ
ftr-329	942	21	rational	rational	ADJ
ftr-329	942	22	strategy	strategy	NOUN
ftr-329	942	23	,	,	PUNCT
ftr-329	942	24	but	but	CCONJ
ftr-329	942	25	it	it	PRON
ftr-329	942	26	leaves	leave	VERB
ftr-329	942	27	developing	develop	VERB
ftr-329	942	28	countries	country	NOUN
ftr-329	942	29	as	as	ADP
ftr-329	942	30	a	a	DET
ftr-329	942	31	group	group	NOUN
ftr-329	942	32	worse	bad	ADJ
ftr-329	942	33	off	off	ADV
ftr-329	942	34	than	than	SCONJ
ftr-329	942	35	if	if	SCONJ
ftr-329	942	36	all	all	PRON
ftr-329	942	37	could	could	AUX
ftr-329	942	38	cooperate	cooperate	VERB
ftr-329	942	39	to	to	PART
ftr-329	942	40	increase	increase	VERB
ftr-329	942	41	rates.155	rates.155	ADV
ftr-329	942	42	instead	instead	ADV
ftr-329	942	43	of	of	ADP
ftr-329	942	44	improved	improved	ADJ
ftr-329	942	45	infrastructure	infrastructure	NOUN
ftr-329	942	46	leading	lead	VERB
ftr-329	942	47	to	to	ADP
ftr-329	942	48	greater	great	ADJ
ftr-329	942	49	capital	capital	NOUN
ftr-329	942	50	investment	investment	NOUN
ftr-329	942	51	(	(	PUNCT
ftr-329	942	52	and	and	CCONJ
ftr-329	942	53	still	still	ADV
ftr-329	942	54	more	more	ADV
ftr-329	942	55	improved	improved	ADJ
ftr-329	942	56	infrastructure	infrastructure	NOUN
ftr-329	942	57	as	as	ADP
ftr-329	942	58	taxes	taxis	NOUN
ftr-329	942	59	per	per	ADP
ftr-329	942	60	capita	capita	NOUN
ftr-329	942	61	rise	rise	NOUN
ftr-329	942	62	)	)	PUNCT
ftr-329	942	63	,	,	PUNCT
ftr-329	942	64	the	the	DET
ftr-329	942	65	result	result	NOUN
ftr-329	942	66	is	be	AUX
ftr-329	942	67	stagnating	stagnate	VERB
ftr-329	942	68	levels	level	NOUN
ftr-329	942	69	of	of	ADP
ftr-329	942	70	development	development	NOUN
ftr-329	942	71	in	in	ADP
ftr-329	942	72	countries	country	NOUN
ftr-329	942	73	that	that	PRON
ftr-329	942	74	lacked	lack	VERB
ftr-329	942	75	adequate	adequate	ADJ
ftr-329	942	76	infrastructure	infrastructure	NOUN
ftr-329	942	77	in	in	ADP
ftr-329	942	78	the	the	DET
ftr-329	942	79	first	first	ADJ
ftr-329	942	80	place	place	NOUN
ftr-329	942	81	,	,	PUNCT
ftr-329	942	82	as	as	SCONJ
ftr-329	942	83	under	under	ADV
ftr-329	942	84	-	-	PUNCT
ftr-329	942	85	financed	finance	VERB
ftr-329	942	86	tax	tax	NOUN
ftr-329	942	87	amenities	amenity	NOUN
ftr-329	942	88	continue	continue	VERB
ftr-329	942	89	to	to	PART
ftr-329	942	90	go	go	VERB
ftr-329	942	91	under	under	ADV
ftr-329	942	92	-	-	PUNCT
ftr-329	942	93	financed	finance	VERB
ftr-329	942	94	—	—	PUNCT
ftr-329	942	95	another	another	DET
ftr-329	942	96	widely	widely	ADV
ftr-329	942	97	observed	observe	VERB
ftr-329	942	98	phenomenon.156	phenomenon.156	NOUN
ftr-329	942	99	the	the	DET
ftr-329	942	100	overall	overall	ADJ
ftr-329	942	101	picture	picture	NOUN
ftr-329	942	102	that	that	PRON
ftr-329	942	103	emerges	emerge	VERB
ftr-329	942	104	is	be	AUX
ftr-329	942	105	not	not	PART
ftr-329	942	106	pretty	pretty	ADJ
ftr-329	942	107	.	.	PUNCT
ftr-329	943	1	on	on	ADP
ftr-329	943	2	one	one	NUM
ftr-329	943	3	hand	hand	NOUN
ftr-329	943	4	,	,	PUNCT
ftr-329	943	5	developed	develop	VERB
ftr-329	943	6	countries	country	NOUN
ftr-329	943	7	as	as	ADP
ftr-329	943	8	a	a	DET
ftr-329	943	9	group	group	NOUN
ftr-329	943	10	can	can	AUX
ftr-329	943	11	expect	expect	VERB
ftr-329	943	12	to	to	PART
ftr-329	943	13	experience	experience	VERB
ftr-329	943	14	enhanced	enhance	VERB
ftr-329	943	15	growth	growth	NOUN
ftr-329	943	16	compared	compare	VERB
ftr-329	943	17	with	with	ADP
ftr-329	943	18	the	the	DET
ftr-329	943	19	closed	closed	ADJ
ftr-329	943	20	-	-	PUNCT
ftr-329	943	21	economy	economy	NOUN
ftr-329	943	22	world	world	NOUN
ftr-329	943	23	they	they	PRON
ftr-329	943	24	leave	leave	VERB
ftr-329	943	25	behind	behind	ADV
ftr-329	943	26	as	as	ADP
ftr-329	943	27	borders	border	NOUN
ftr-329	943	28	154	154	NUM
ftr-329	943	29	.	.	PUNCT
ftr-329	944	1	see	see	VERB
ftr-329	944	2	alfaro	alfaro	NOUN
ftr-329	944	3	,	,	PUNCT
ftr-329	944	4	capital	capital	NOUN
ftr-329	944	5	flow	flow	NOUN
ftr-329	944	6	,	,	PUNCT
ftr-329	944	7	supra	supra	PROPN
ftr-329	944	8	note	note	PROPN
ftr-329	944	9	133	133	NUM
ftr-329	944	10	,	,	PUNCT
ftr-329	944	11	at	at	ADP
ftr-329	944	12	353–54	353–54	PROPN
ftr-329	944	13	,	,	PUNCT
ftr-329	944	14	for	for	ADP
ftr-329	944	15	a	a	DET
ftr-329	944	16	statement	statement	NOUN
ftr-329	944	17	of	of	ADP
ftr-329	944	18	the	the	DET
ftr-329	944	19	point	point	NOUN
ftr-329	944	20	as	as	SCONJ
ftr-329	944	21	it	it	PRON
ftr-329	944	22	relates	relate	VERB
ftr-329	944	23	to	to	ADP
ftr-329	944	24	institutional	institutional	ADJ
ftr-329	944	25	quality	quality	NOUN
ftr-329	944	26	(	(	PUNCT
ftr-329	944	27	noting	note	VERB
ftr-329	944	28	that	that	SCONJ
ftr-329	944	29	the	the	DET
ftr-329	944	30	explanatory	explanatory	ADJ
ftr-329	944	31	variables	variable	NOUN
ftr-329	944	32	of	of	ADP
ftr-329	944	33	institutional	institutional	ADJ
ftr-329	944	34	quality	quality	NOUN
ftr-329	944	35	“	"	PUNCT
ftr-329	944	36	are	be	AUX
ftr-329	944	37	slowly	slowly	ADV
ftr-329	944	38	changing	change	VERB
ftr-329	944	39	over	over	ADP
ftr-329	944	40	time	time	NOUN
ftr-329	944	41	.	.	PUNCT
ftr-329	944	42	”	"	PUNCT
ftr-329	944	43	)	)	PUNCT
ftr-329	944	44	.	.	PUNCT
ftr-329	945	1	155	155	NUM
ftr-329	945	2	.	.	PUNCT
ftr-329	946	1	the	the	DET
ftr-329	946	2	stanford	stanford	PROPN
ftr-329	946	3	encyclopedia	encyclopedia	NOUN
ftr-329	946	4	of	of	ADP
ftr-329	946	5	philosophy	philosophy	NOUN
ftr-329	946	6	has	have	VERB
ftr-329	946	7	an	an	DET
ftr-329	946	8	extended	extended	ADJ
ftr-329	946	9	discussion	discussion	NOUN
ftr-329	946	10	of	of	ADP
ftr-329	946	11	the	the	DET
ftr-329	946	12	prisoner	prisoner	NOUN
ftr-329	946	13	’s	’s	PART
ftr-329	946	14	dilemma	dilemma	PROPN
ftr-329	946	15	.	.	PUNCT
ftr-329	947	1	steven	steven	PROPN
ftr-329	947	2	kuhn	kuhn	PROPN
ftr-329	947	3	,	,	PUNCT
ftr-329	947	4	prisoner	prisoner	NOUN
ftr-329	947	5	’s	’s	PART
ftr-329	947	6	dilemma	dilemma	NOUN
ftr-329	947	7	,	,	PUNCT
ftr-329	947	8	the	the	DET
ftr-329	947	9	stanford	stanford	PROPN
ftr-329	947	10	encyclopedia	encyclopedia	NOUN
ftr-329	947	11	of	of	ADP
ftr-329	947	12	philosophy	philosophy	NOUN
ftr-329	947	13	,	,	PUNCT
ftr-329	947	14	http://plato.stanford.edu/entries/prisoner-dilemma	http://plato.stanford.edu/entries/prisoner-dilemma	PROPN
ftr-329	947	15	.	.	PROPN
ftr-329	948	1	156	156	NUM
ftr-329	948	2	.	.	PUNCT
ftr-329	949	1	see	see	VERB
ftr-329	949	2	,	,	PUNCT
ftr-329	949	3	e.g.	e.g.	ADV
ftr-329	949	4	,	,	PUNCT
ftr-329	949	5	eugene	eugene	PROPN
ftr-329	949	6	b.	b.	PROPN
ftr-329	949	7	gallagher	gallagher	PROPN
ftr-329	949	8	,	,	PUNCT
ftr-329	949	9	sociological	sociological	ADJ
ftr-329	949	10	studies	study	NOUN
ftr-329	949	11	of	of	ADP
ftr-329	949	12	third	third	ADJ
ftr-329	949	13	world	world	NOUN
ftr-329	949	14	health	health	PROPN
ftr-329	949	15	and	and	CCONJ
ftr-329	949	16	health	health	NOUN
ftr-329	949	17	care	care	NOUN
ftr-329	949	18	:	:	PUNCT
ftr-329	950	1	introduction	introduction	NOUN
ftr-329	950	2	,	,	PUNCT
ftr-329	950	3	30	30	NUM
ftr-329	950	4	j.	j.	PROPN
ftr-329	950	5	health	health	PROPN
ftr-329	950	6	&	&	CCONJ
ftr-329	950	7	soc	soc	PROPN
ftr-329	950	8	.	.	PUNCT
ftr-329	951	1	behav	behav	PROPN
ftr-329	951	2	.	.	PUNCT
ftr-329	952	1	345	345	NUM
ftr-329	952	2	,	,	PUNCT
ftr-329	952	3	345	345	NUM
ftr-329	952	4	(	(	PUNCT
ftr-329	952	5	1989	1989	NUM
ftr-329	952	6	)	)	PUNCT
ftr-329	952	7	(	(	PUNCT
ftr-329	952	8	“	"	PUNCT
ftr-329	952	9	[	[	X
ftr-329	952	10	the	the	DET
ftr-329	952	11	‘	'	PUNCT
ftr-329	952	12	third	third	ADJ
ftr-329	952	13	world	world	NOUN
ftr-329	952	14	’	'	PUNCT
ftr-329	952	15	]	]	PUNCT
ftr-329	952	16	is	be	AUX
ftr-329	952	17	a	a	DET
ftr-329	952	18	world	world	NOUN
ftr-329	952	19	characterized	characterize	VERB
ftr-329	952	20	economic	economic	ADJ
ftr-329	952	21	underdevelopment	underdevelopment	NOUN
ftr-329	952	22	.	.	PUNCT
ftr-329	952	23	”	"	PUNCT
ftr-329	952	24	)	)	PUNCT
ftr-329	952	25	.	.	PUNCT
ftr-329	953	1	2012	2012	NUM
ftr-329	953	2	]	]	PUNCT
ftr-329	953	3	tax	tax	NOUN
ftr-329	953	4	neutralities	neutrality	NOUN
ftr-329	953	5	and	and	CCONJ
ftr-329	953	6	tax	tax	NOUN
ftr-329	953	7	amenities	amenity	NOUN
ftr-329	953	8	117	117	NUM
ftr-329	953	9	become	become	VERB
ftr-329	953	10	more	more	ADV
ftr-329	953	11	open	open	ADJ
ftr-329	953	12	and	and	CCONJ
ftr-329	953	13	group	group	NOUN
ftr-329	953	14	members	member	NOUN
ftr-329	953	15	reap	reap	VERB
ftr-329	953	16	gains	gain	NOUN
ftr-329	953	17	from	from	ADP
ftr-329	953	18	trade	trade	NOUN
ftr-329	953	19	.	.	PUNCT
ftr-329	954	1	on	on	ADP
ftr-329	954	2	the	the	DET
ftr-329	954	3	other	other	ADJ
ftr-329	954	4	hand	hand	NOUN
ftr-329	954	5	,	,	PUNCT
ftr-329	954	6	developing	develop	VERB
ftr-329	954	7	countries	country	NOUN
ftr-329	954	8	that	that	PRON
ftr-329	954	9	participate	participate	VERB
ftr-329	954	10	in	in	ADP
ftr-329	954	11	the	the	DET
ftr-329	954	12	sweepstakes	sweepstake	NOUN
ftr-329	954	13	to	to	PART
ftr-329	954	14	attract	attract	VERB
ftr-329	954	15	foreign	foreign	ADJ
ftr-329	954	16	capital	capital	NOUN
ftr-329	954	17	are	be	AUX
ftr-329	954	18	likely	likely	ADJ
ftr-329	954	19	to	to	PART
ftr-329	954	20	be	be	AUX
ftr-329	954	21	mostly	mostly	ADV
ftr-329	954	22	unsuccessful	unsuccessful	ADJ
ftr-329	954	23	and	and	CCONJ
ftr-329	954	24	to	to	PART
ftr-329	954	25	remain	remain	VERB
ftr-329	954	26	relatively	relatively	ADV
ftr-329	954	27	infrastructure	infrastructure	NOUN
ftr-329	954	28	-	-	PUNCT
ftr-329	954	29	poor	poor	ADJ
ftr-329	954	30	to	to	ADP
ftr-329	954	31	the	the	DET
ftr-329	954	32	extent	extent	NOUN
ftr-329	954	33	they	they	PRON
ftr-329	954	34	rely	rely	VERB
ftr-329	954	35	on	on	ADP
ftr-329	954	36	international	international	ADJ
ftr-329	954	37	trade	trade	NOUN
ftr-329	954	38	to	to	PART
ftr-329	954	39	fund	fund	NOUN
ftr-329	954	40	growth	growth	NOUN
ftr-329	954	41	.	.	PUNCT
ftr-329	955	1	and	and	CCONJ
ftr-329	955	2	,	,	PUNCT
ftr-329	955	3	because	because	SCONJ
ftr-329	955	4	seeking	seek	VERB
ftr-329	955	5	foreign	foreign	ADJ
ftr-329	955	6	capital	capital	NOUN
ftr-329	955	7	means	mean	VERB
ftr-329	955	8	keeping	keep	VERB
ftr-329	955	9	tax	tax	NOUN
ftr-329	955	10	rates	rate	NOUN
ftr-329	955	11	low	low	ADJ
ftr-329	955	12	or	or	CCONJ
ftr-329	955	13	lowering	lower	VERB
ftr-329	955	14	them	they	PRON
ftr-329	955	15	compared	compare	VERB
ftr-329	955	16	with	with	ADP
ftr-329	955	17	the	the	DET
ftr-329	955	18	rates	rate	NOUN
ftr-329	955	19	they	they	PRON
ftr-329	955	20	adopted	adopt	VERB
ftr-329	955	21	in	in	ADP
ftr-329	955	22	the	the	DET
ftr-329	955	23	system	system	NOUN
ftr-329	955	24	of	of	ADP
ftr-329	955	25	closed	closed	ADJ
ftr-329	955	26	economies	economy	NOUN
ftr-329	955	27	,	,	PUNCT
ftr-329	955	28	they	they	PRON
ftr-329	955	29	do	do	AUX
ftr-329	955	30	in	in	ADP
ftr-329	955	31	fact	fact	NOUN
ftr-329	955	32	increase	increase	VERB
ftr-329	955	33	reliance	reliance	NOUN
ftr-329	955	34	on	on	ADP
ftr-329	955	35	foreign	foreign	ADJ
ftr-329	955	36	investment	investment	NOUN
ftr-329	955	37	to	to	PART
ftr-329	955	38	fund	fund	VERB
ftr-329	955	39	growth	growth	NOUN
ftr-329	955	40	.	.	PUNCT
ftr-329	956	1	the	the	DET
ftr-329	956	2	result	result	NOUN
ftr-329	956	3	is	be	AUX
ftr-329	956	4	that	that	SCONJ
ftr-329	956	5	these	these	DET
ftr-329	956	6	countries	country	NOUN
ftr-329	956	7	all	all	PRON
ftr-329	956	8	become	become	VERB
ftr-329	956	9	less	less	ADV
ftr-329	956	10	able	able	ADJ
ftr-329	956	11	to	to	PART
ftr-329	956	12	fund	fund	VERB
ftr-329	956	13	infrastructure	infrastructure	NOUN
ftr-329	956	14	from	from	ADP
ftr-329	956	15	native	native	ADJ
ftr-329	956	16	economic	economic	ADJ
ftr-329	956	17	activity	activity	NOUN
ftr-329	956	18	and	and	CCONJ
ftr-329	956	19	,	,	PUNCT
ftr-329	956	20	consequently	consequently	ADV
ftr-329	956	21	,	,	PUNCT
ftr-329	956	22	more	more	ADV
ftr-329	956	23	dependent	dependent	ADJ
ftr-329	956	24	on	on	ADP
ftr-329	956	25	the	the	DET
ftr-329	956	26	vagaries	vagary	NOUN
ftr-329	956	27	of	of	ADP
ftr-329	956	28	worldwide	worldwide	ADJ
ftr-329	956	29	patterns	pattern	NOUN
ftr-329	956	30	of	of	ADP
ftr-329	956	31	investment	investment	NOUN
ftr-329	956	32	and	and	CCONJ
ftr-329	956	33	trade	trade	NOUN
ftr-329	956	34	to	to	PART
ftr-329	956	35	fund	fund	VERB
ftr-329	956	36	tax	tax	NOUN
ftr-329	956	37	amenities	amenity	NOUN
ftr-329	956	38	.	.	PUNCT
ftr-329	957	1	in	in	ADP
ftr-329	957	2	some	some	DET
ftr-329	957	3	cases	case	NOUN
ftr-329	957	4	—	—	PUNCT
ftr-329	957	5	the	the	DET
ftr-329	957	6	most	most	ADV
ftr-329	957	7	likely	likely	ADJ
ftr-329	957	8	candidates	candidate	NOUN
ftr-329	957	9	would	would	AUX
ftr-329	957	10	seem	seem	VERB
ftr-329	957	11	to	to	PART
ftr-329	957	12	be	be	AUX
ftr-329	957	13	developing	develop	VERB
ftr-329	957	14	countries	country	NOUN
ftr-329	957	15	that	that	PRON
ftr-329	957	16	begin	begin	VERB
ftr-329	957	17	with	with	ADP
ftr-329	957	18	relatively	relatively	ADV
ftr-329	957	19	high	high	ADJ
ftr-329	957	20	tax	tax	NOUN
ftr-329	957	21	revenues	revenue	NOUN
ftr-329	957	22	and	and	CCONJ
ftr-329	957	23	gdps	gdps	NOUN
ftr-329	957	24	per	per	ADP
ftr-329	957	25	capita	capita	NOUN
ftr-329	957	26	and	and	CCONJ
ftr-329	957	27	then	then	ADV
ftr-329	957	28	seek	seek	VERB
ftr-329	957	29	to	to	PART
ftr-329	957	30	attract	attract	VERB
ftr-329	957	31	additional	additional	ADJ
ftr-329	957	32	capital	capital	NOUN
ftr-329	957	33	by	by	ADP
ftr-329	957	34	lowering	lower	VERB
ftr-329	957	35	rates	rate	NOUN
ftr-329	957	36	—	—	PUNCT
ftr-329	957	37	tax	tax	NOUN
ftr-329	957	38	competition	competition	NOUN
ftr-329	957	39	will	will	AUX
ftr-329	957	40	prove	prove	VERB
ftr-329	957	41	ruinous	ruinous	ADJ
ftr-329	957	42	and	and	CCONJ
ftr-329	957	43	economic	economic	ADJ
ftr-329	957	44	collapse	collapse	NOUN
ftr-329	957	45	will	will	AUX
ftr-329	957	46	follow	follow	VERB
ftr-329	957	47	.	.	PUNCT
ftr-329	958	1	again	again	ADV
ftr-329	958	2	,	,	PUNCT
ftr-329	958	3	these	these	DET
ftr-329	958	4	predictions	prediction	NOUN
ftr-329	958	5	are	be	AUX
ftr-329	958	6	largely	largely	ADV
ftr-329	958	7	borne	bear	VERB
ftr-329	958	8	out	out	ADP
ftr-329	958	9	by	by	ADP
ftr-329	958	10	the	the	DET
ftr-329	958	11	facts	fact	NOUN
ftr-329	958	12	.	.	PUNCT
ftr-329	959	1	as	as	SCONJ
ftr-329	959	2	contrasted	contrast	VERB
ftr-329	959	3	with	with	ADP
ftr-329	959	4	growth	growth	NOUN
ftr-329	959	5	in	in	ADP
ftr-329	959	6	oecd	oecd	PROPN
ftr-329	959	7	countries	country	NOUN
ftr-329	959	8	,	,	PUNCT
ftr-329	959	9	growth	growth	NOUN
ftr-329	959	10	in	in	ADP
ftr-329	959	11	developing	develop	VERB
ftr-329	959	12	countries	country	NOUN
ftr-329	959	13	tends	tend	VERB
ftr-329	959	14	to	to	PART
ftr-329	959	15	be	be	AUX
ftr-329	959	16	sporadic	sporadic	ADJ
ftr-329	959	17	,	,	PUNCT
ftr-329	959	18	volatile	volatile	ADJ
ftr-329	959	19	,	,	PUNCT
ftr-329	959	20	and	and	CCONJ
ftr-329	959	21	marked	mark	VERB
ftr-329	959	22	by	by	ADP
ftr-329	959	23	periods	period	NOUN
ftr-329	959	24	of	of	ADP
ftr-329	959	25	contraction.157	contraction.157	NOUN
ftr-329	959	26	over	over	ADP
ftr-329	959	27	the	the	DET
ftr-329	959	28	long	long	ADJ
ftr-329	959	29	run	run	NOUN
ftr-329	959	30	,	,	PUNCT
ftr-329	959	31	it	it	PRON
ftr-329	959	32	is	be	AUX
ftr-329	959	33	only	only	ADV
ftr-329	959	34	about	about	ADV
ftr-329	959	35	half	half	NOUN
ftr-329	959	36	as	as	ADV
ftr-329	959	37	large	large	ADJ
ftr-329	959	38	as	as	ADP
ftr-329	959	39	growth	growth	NOUN
ftr-329	959	40	in	in	ADP
ftr-329	959	41	developed	develop	VERB
ftr-329	959	42	countries.158	countries.158	NOUN
ftr-329	959	43	the	the	DET
ftr-329	959	44	lesson	lesson	NOUN
ftr-329	959	45	for	for	ADP
ftr-329	959	46	developing	develop	VERB
ftr-329	959	47	economies	economy	NOUN
ftr-329	959	48	in	in	ADP
ftr-329	959	49	a	a	DET
ftr-329	959	50	world	world	NOUN
ftr-329	959	51	of	of	ADP
ftr-329	959	52	tax	tax	NOUN
ftr-329	959	53	competition	competition	NOUN
ftr-329	959	54	would	would	AUX
ftr-329	959	55	seem	seem	VERB
ftr-329	959	56	to	to	PART
ftr-329	959	57	be	be	AUX
ftr-329	959	58	that	that	SCONJ
ftr-329	959	59	it	it	PRON
ftr-329	959	60	is	be	AUX
ftr-329	959	61	better	well	ADJ
ftr-329	959	62	to	to	PART
ftr-329	959	63	stay	stay	VERB
ftr-329	959	64	out	out	ADP
ftr-329	959	65	of	of	ADP
ftr-329	959	66	the	the	DET
ftr-329	959	67	tax	tax	NOUN
ftr-329	959	68	-	-	PUNCT
ftr-329	959	69	driven	drive	VERB
ftr-329	959	70	competition	competition	NOUN
ftr-329	959	71	to	to	PART
ftr-329	959	72	attract	attract	VERB
ftr-329	959	73	capital	capital	NOUN
ftr-329	959	74	entirely	entirely	ADV
ftr-329	959	75	and	and	CCONJ
ftr-329	959	76	rely	rely	VERB
ftr-329	959	77	instead	instead	ADV
ftr-329	959	78	on	on	ADP
ftr-329	959	79	domestic	domestic	ADJ
ftr-329	959	80	production	production	NOUN
ftr-329	959	81	and	and	CCONJ
ftr-329	959	82	,	,	PUNCT
ftr-329	959	83	perhaps	perhaps	ADV
ftr-329	959	84	,	,	PUNCT
ftr-329	959	85	other	other	ADJ
ftr-329	959	86	sources	source	NOUN
ftr-329	959	87	of	of	ADP
ftr-329	959	88	capital	capital	NOUN
ftr-329	959	89	(	(	PUNCT
ftr-329	959	90	such	such	ADJ
ftr-329	959	91	as	as	ADP
ftr-329	959	92	foreign	foreign	ADJ
ftr-329	959	93	aid	aid	NOUN
ftr-329	959	94	)	)	PUNCT
ftr-329	959	95	to	to	PART
ftr-329	959	96	develop	develop	VERB
ftr-329	959	97	infrastructure	infrastructure	NOUN
ftr-329	959	98	.	.	PUNCT
ftr-329	960	1	2	2	X
ftr-329	960	2	.	.	X
ftr-329	960	3	worldwide	worldwide	PROPN
ftr-329	960	4	systems	system	NOUN
ftr-329	960	5	a	a	DET
ftr-329	960	6	universal	universal	ADJ
ftr-329	960	7	worldwide	worldwide	ADJ
ftr-329	960	8	system	system	NOUN
ftr-329	960	9	with	with	ADP
ftr-329	960	10	a	a	DET
ftr-329	960	11	limited	limited	ADJ
ftr-329	960	12	foreign	foreign	ADJ
ftr-329	960	13	tax	tax	NOUN
ftr-329	960	14	credit	credit	NOUN
ftr-329	960	15	differs	differ	VERB
ftr-329	960	16	from	from	ADP
ftr-329	960	17	a	a	DET
ftr-329	960	18	territorial	territorial	ADJ
ftr-329	960	19	system	system	NOUN
ftr-329	960	20	most	most	ADV
ftr-329	960	21	significantly	significantly	ADV
ftr-329	960	22	in	in	ADP
ftr-329	960	23	that	that	DET
ftr-329	960	24	tax	tax	NOUN
ftr-329	960	25	rate	rate	NOUN
ftr-329	960	26	competition	competition	NOUN
ftr-329	960	27	over	over	ADP
ftr-329	960	28	capital	capital	NOUN
ftr-329	960	29	is	be	AUX
ftr-329	960	30	largely	largely	ADV
ftr-329	960	31	eliminated	eliminate	VERB
ftr-329	960	32	.	.	PUNCT
ftr-329	961	1	as	as	SCONJ
ftr-329	961	2	economies	economy	NOUN
ftr-329	961	3	become	become	VERB
ftr-329	961	4	open	open	ADJ
ftr-329	961	5	,	,	PUNCT
ftr-329	961	6	investors	investor	NOUN
ftr-329	961	7	continue	continue	VERB
ftr-329	961	8	to	to	PART
ftr-329	961	9	have	have	VERB
ftr-329	961	10	the	the	DET
ftr-329	961	11	choice	choice	NOUN
ftr-329	961	12	to	to	PART
ftr-329	961	13	invest	invest	VERB
ftr-329	961	14	in	in	ADP
ftr-329	961	15	low	low	ADJ
ftr-329	961	16	-	-	PUNCT
ftr-329	961	17	tax	tax	NOUN
ftr-329	961	18	or	or	CCONJ
ftr-329	961	19	high	high	ADJ
ftr-329	961	20	-	-	PUNCT
ftr-329	961	21	tax	tax	NOUN
ftr-329	961	22	jurisdictions	jurisdiction	NOUN
ftr-329	961	23	,	,	PUNCT
ftr-329	961	24	but	but	CCONJ
ftr-329	961	25	investors	investor	NOUN
ftr-329	961	26	in	in	ADP
ftr-329	961	27	capital	capital	NOUN
ftr-329	961	28	exporting	export	VERB
ftr-329	961	29	nations	nation	NOUN
ftr-329	961	30	,	,	PUNCT
ftr-329	961	31	who	who	PRON
ftr-329	961	32	typically	typically	ADV
ftr-329	961	33	face	face	VERB
ftr-329	961	34	high	high	ADJ
ftr-329	961	35	domestic	domestic	ADJ
ftr-329	961	36	rates	rate	NOUN
ftr-329	961	37	,	,	PUNCT
ftr-329	961	38	will	will	AUX
ftr-329	961	39	derive	derive	VERB
ftr-329	961	40	no	no	DET
ftr-329	961	41	tax	tax	NOUN
ftr-329	961	42	advantage	advantage	NOUN
ftr-329	961	43	from	from	ADP
ftr-329	961	44	investment	investment	NOUN
ftr-329	961	45	in	in	ADP
ftr-329	961	46	low	low	ADJ
ftr-329	961	47	-	-	PUNCT
ftr-329	961	48	tax	tax	NOUN
ftr-329	961	49	jurisdictions	jurisdiction	NOUN
ftr-329	961	50	because	because	SCONJ
ftr-329	961	51	of	of	ADP
ftr-329	961	52	the	the	DET
ftr-329	961	53	residual	residual	ADJ
ftr-329	961	54	home	home	NOUN
ftr-329	961	55	-	-	PUNCT
ftr-329	961	56	country	country	NOUN
ftr-329	961	57	tax	tax	NOUN
ftr-329	961	58	liability	liability	NOUN
ftr-329	961	59	on	on	ADP
ftr-329	961	60	low	low	ADV
ftr-329	961	61	-	-	PUNCT
ftr-329	961	62	taxed	tax	VERB
ftr-329	961	63	foreign	foreign	ADJ
ftr-329	961	64	earnings	earning	NOUN
ftr-329	961	65	.	.	PUNCT
ftr-329	962	1	this	this	DET
ftr-329	962	2	point	point	NOUN
ftr-329	962	3	is	be	AUX
ftr-329	962	4	well	well	ADV
ftr-329	962	5	understood;159	understood;159	ADJ
ftr-329	962	6	it	it	PRON
ftr-329	962	7	is	be	AUX
ftr-329	962	8	simply	simply	ADV
ftr-329	962	9	a	a	DET
ftr-329	962	10	feature	feature	NOUN
ftr-329	962	11	of	of	ADP
ftr-329	962	12	worldwide	worldwide	ADJ
ftr-329	962	13	systems	system	NOUN
ftr-329	962	14	.	.	PUNCT
ftr-329	963	1	what	what	PRON
ftr-329	963	2	has	have	AUX
ftr-329	963	3	not	not	PART
ftr-329	963	4	been	be	AUX
ftr-329	963	5	as	as	ADV
ftr-329	963	6	widely	widely	ADV
ftr-329	963	7	appreciated	appreciated	ADJ
ftr-329	963	8	is	be	AUX
ftr-329	963	9	the	the	DET
ftr-329	963	10	generally	generally	ADV
ftr-329	963	11	salutary	salutary	ADJ
ftr-329	963	12	relationship	relationship	NOUN
ftr-329	963	13	between	between	ADP
ftr-329	963	14	the	the	DET
ftr-329	963	15	absence	absence	NOUN
ftr-329	963	16	of	of	ADP
ftr-329	963	17	tax	tax	NOUN
ftr-329	963	18	competition	competition	NOUN
ftr-329	963	19	and	and	CCONJ
ftr-329	963	20	developing	develop	VERB
ftr-329	963	21	country	country	NOUN
ftr-329	963	22	productivity	productivity	NOUN
ftr-329	963	23	.	.	PUNCT
ftr-329	964	1	developing	develop	VERB
ftr-329	964	2	countries	country	NOUN
ftr-329	964	3	compete	compete	VERB
ftr-329	964	4	for	for	ADP
ftr-329	964	5	capital	capital	NOUN
ftr-329	964	6	by	by	ADP
ftr-329	964	7	offering	offer	VERB
ftr-329	964	8	the	the	DET
ftr-329	964	9	best	good	ADJ
ftr-329	964	10	157	157	NUM
ftr-329	964	11	.	.	PUNCT
ftr-329	965	1	lant	lant	PROPN
ftr-329	965	2	pritchett	pritchett	PROPN
ftr-329	965	3	,	,	PUNCT
ftr-329	965	4	understanding	understand	VERB
ftr-329	965	5	patterns	pattern	NOUN
ftr-329	965	6	of	of	ADP
ftr-329	965	7	economic	economic	ADJ
ftr-329	965	8	growth	growth	NOUN
ftr-329	965	9	:	:	PUNCT
ftr-329	965	10	searching	search	VERB
ftr-329	965	11	for	for	ADP
ftr-329	965	12	hills	hill	NOUN
ftr-329	965	13	among	among	ADP
ftr-329	965	14	plateaus	plateaus	NOUN
ftr-329	965	15	,	,	PUNCT
ftr-329	965	16	mountains	mountain	NOUN
ftr-329	965	17	,	,	PUNCT
ftr-329	965	18	and	and	CCONJ
ftr-329	965	19	plains	plain	NOUN
ftr-329	965	20	,	,	PUNCT
ftr-329	965	21	14	14	NUM
ftr-329	965	22	the	the	DET
ftr-329	965	23	world	world	PROPN
ftr-329	965	24	bank	bank	PROPN
ftr-329	965	25	econ	econ	PROPN
ftr-329	965	26	.	.	PUNCT
ftr-329	966	1	rev	rev	PROPN
ftr-329	966	2	.	.	PROPN
ftr-329	966	3	221	221	NUM
ftr-329	966	4	,	,	PUNCT
ftr-329	966	5	222	222	NUM
ftr-329	966	6	(	(	PUNCT
ftr-329	966	7	2000	2000	NUM
ftr-329	966	8	)	)	PUNCT
ftr-329	966	9	.	.	PUNCT
ftr-329	967	1	158	158	X
ftr-329	967	2	.	.	PUNCT
ftr-329	968	1	i	i	PRON
ftr-329	968	2	d.	d.	PROPN
ftr-329	968	3	at	at	ADP
ftr-329	968	4	225	225	NUM
ftr-329	968	5	.	.	PUNCT
ftr-329	968	6	159	159	NUM
ftr-329	968	7	.	.	PUNCT
ftr-329	969	1	see	see	VERB
ftr-329	969	2	,	,	PUNCT
ftr-329	969	3	e.g.	e.g.	ADV
ftr-329	969	4	,	,	PUNCT
ftr-329	969	5	kleinbard	kleinbard	ADJ
ftr-329	969	6	,	,	PUNCT
ftr-329	969	7	stateless	stateless	NOUN
ftr-329	969	8	income	income	NOUN
ftr-329	969	9	,	,	PUNCT
ftr-329	969	10	supra	supra	PROPN
ftr-329	969	11	note	note	NOUN
ftr-329	969	12	32	32	NUM
ftr-329	969	13	.	.	PUNCT
ftr-329	970	1	118	118	NUM
ftr-329	970	2	florida	florida	PROPN
ftr-329	970	3	tax	tax	NOUN
ftr-329	970	4	review	review	NOUN
ftr-329	970	5	[	[	X
ftr-329	970	6	vol	vol	NOUN
ftr-329	970	7	.	.	NOUN
ftr-329	970	8	12:2	12:2	NUM
ftr-329	970	9	after	after	ADP
ftr-329	970	10	-	-	PUNCT
ftr-329	970	11	tax	tax	NOUN
ftr-329	970	12	return	return	NOUN
ftr-329	970	13	to	to	ADP
ftr-329	970	14	foreign	foreign	ADJ
ftr-329	970	15	investors	investor	NOUN
ftr-329	970	16	.	.	PUNCT
ftr-329	971	1	in	in	ADP
ftr-329	971	2	a	a	DET
ftr-329	971	3	territorial	territorial	ADJ
ftr-329	971	4	world	world	NOUN
ftr-329	971	5	,	,	PUNCT
ftr-329	971	6	they	they	PRON
ftr-329	971	7	theoretically	theoretically	ADV
ftr-329	971	8	can	can	AUX
ftr-329	971	9	compete	compete	VERB
ftr-329	971	10	by	by	ADP
ftr-329	971	11	improving	improve	VERB
ftr-329	971	12	the	the	DET
ftr-329	971	13	pre	pre	ADJ
ftr-329	971	14	-	-	ADJ
ftr-329	971	15	tax	tax	ADJ
ftr-329	971	16	rate	rate	NOUN
ftr-329	971	17	of	of	ADP
ftr-329	971	18	return	return	NOUN
ftr-329	971	19	or	or	CCONJ
ftr-329	971	20	by	by	ADP
ftr-329	971	21	lowering	lower	VERB
ftr-329	971	22	the	the	DET
ftr-329	971	23	actual	actual	ADJ
ftr-329	971	24	tax	tax	NOUN
ftr-329	971	25	rate	rate	NOUN
ftr-329	971	26	.	.	PUNCT
ftr-329	972	1	for	for	ADP
ftr-329	972	2	the	the	DET
ftr-329	972	3	reasons	reason	NOUN
ftr-329	972	4	explored	explore	VERB
ftr-329	972	5	in	in	ADP
ftr-329	972	6	the	the	DET
ftr-329	972	7	last	last	ADJ
ftr-329	972	8	section	section	NOUN
ftr-329	972	9	,	,	PUNCT
ftr-329	972	10	the	the	DET
ftr-329	972	11	former	former	ADJ
ftr-329	972	12	is	be	AUX
ftr-329	972	13	superior	superior	ADJ
ftr-329	972	14	over	over	ADP
ftr-329	972	15	the	the	DET
ftr-329	972	16	long	long	ADJ
ftr-329	972	17	run	run	NOUN
ftr-329	972	18	,	,	PUNCT
ftr-329	972	19	but	but	CCONJ
ftr-329	972	20	as	as	ADP
ftr-329	972	21	a	a	DET
ftr-329	972	22	practical	practical	ADJ
ftr-329	972	23	matter	matter	NOUN
ftr-329	972	24	only	only	ADV
ftr-329	972	25	the	the	DET
ftr-329	972	26	latter	latter	ADJ
ftr-329	972	27	is	be	AUX
ftr-329	972	28	available	available	ADJ
ftr-329	972	29	,	,	PUNCT
ftr-329	972	30	leading	lead	VERB
ftr-329	972	31	to	to	ADP
ftr-329	972	32	a	a	DET
ftr-329	972	33	cycle	cycle	NOUN
ftr-329	972	34	of	of	ADP
ftr-329	972	35	under	under	NOUN
ftr-329	972	36	-	-	PUNCT
ftr-329	972	37	taxation	taxation	NOUN
ftr-329	972	38	and	and	CCONJ
ftr-329	972	39	chronic	chronic	ADJ
ftr-329	972	40	underdevelopment	underdevelopment	NOUN
ftr-329	972	41	.	.	PUNCT
ftr-329	973	1	by	by	ADP
ftr-329	973	2	contrast	contrast	NOUN
ftr-329	973	3	,	,	PUNCT
ftr-329	973	4	in	in	ADP
ftr-329	973	5	a	a	DET
ftr-329	973	6	worldwide	worldwide	ADJ
ftr-329	973	7	system	system	NOUN
ftr-329	973	8	,	,	PUNCT
ftr-329	973	9	residual	residual	ADJ
ftr-329	973	10	taxation	taxation	NOUN
ftr-329	973	11	by	by	ADP
ftr-329	973	12	the	the	DET
ftr-329	973	13	home	home	NOUN
ftr-329	973	14	country	country	NOUN
ftr-329	973	15	makes	make	VERB
ftr-329	973	16	direct	direct	ADJ
ftr-329	973	17	competition	competition	NOUN
ftr-329	973	18	on	on	ADP
ftr-329	973	19	rates	rate	NOUN
ftr-329	973	20	impossible	impossible	ADJ
ftr-329	973	21	.	.	PUNCT
ftr-329	974	1	consequently	consequently	ADV
ftr-329	974	2	,	,	PUNCT
ftr-329	974	3	if	if	SCONJ
ftr-329	974	4	states	state	NOUN
ftr-329	974	5	compete	compete	VERB
ftr-329	974	6	for	for	ADP
ftr-329	974	7	foreign	foreign	ADJ
ftr-329	974	8	capital	capital	NOUN
ftr-329	974	9	,	,	PUNCT
ftr-329	974	10	they	they	PRON
ftr-329	974	11	can	can	AUX
ftr-329	974	12	be	be	AUX
ftr-329	974	13	expected	expect	VERB
ftr-329	974	14	to	to	PART
ftr-329	974	15	do	do	VERB
ftr-329	974	16	so	so	ADV
ftr-329	974	17	by	by	ADP
ftr-329	974	18	competing	compete	VERB
ftr-329	974	19	to	to	PART
ftr-329	974	20	provide	provide	VERB
ftr-329	974	21	better	well	ADJ
ftr-329	974	22	tax	tax	NOUN
ftr-329	974	23	amenities	amenity	NOUN
ftr-329	974	24	,	,	PUNCT
ftr-329	974	25	that	that	ADV
ftr-329	974	26	is	is	ADV
ftr-329	974	27	,	,	PUNCT
ftr-329	974	28	by	by	ADP
ftr-329	974	29	raising	raise	VERB
ftr-329	974	30	rates	rate	NOUN
ftr-329	974	31	and	and	CCONJ
ftr-329	974	32	improving	improve	VERB
ftr-329	974	33	infrastructure	infrastructure	NOUN
ftr-329	974	34	.	.	PUNCT
ftr-329	975	1	the	the	DET
ftr-329	975	2	residual	residual	ADJ
ftr-329	975	3	character	character	NOUN
ftr-329	975	4	of	of	ADP
ftr-329	975	5	an	an	DET
ftr-329	975	6	ftc	ftc	PROPN
ftr-329	975	7	system	system	NOUN
ftr-329	975	8	makes	make	VERB
ftr-329	975	9	competition	competition	NOUN
ftr-329	975	10	to	to	PART
ftr-329	975	11	provide	provide	VERB
ftr-329	975	12	tax	tax	NOUN
ftr-329	975	13	amenities	amenity	NOUN
ftr-329	975	14	particularly	particularly	ADV
ftr-329	975	15	attractive	attractive	ADJ
ftr-329	975	16	to	to	ADP
ftr-329	975	17	developing	develop	VERB
ftr-329	975	18	countries	country	NOUN
ftr-329	975	19	,	,	PUNCT
ftr-329	975	20	because	because	SCONJ
ftr-329	975	21	it	it	PRON
ftr-329	975	22	empowers	empower	VERB
ftr-329	975	23	home	home	NOUN
ftr-329	975	24	-	-	PUNCT
ftr-329	975	25	country	country	NOUN
ftr-329	975	26	investors	investor	NOUN
ftr-329	975	27	to	to	PART
ftr-329	975	28	finance	finance	VERB
ftr-329	975	29	the	the	DET
ftr-329	975	30	host	host	NOUN
ftr-329	975	31	-	-	PUNCT
ftr-329	975	32	country	country	NOUN
ftr-329	975	33	fisc	fisc	NOUN
ftr-329	975	34	at	at	ADP
ftr-329	975	35	the	the	DET
ftr-329	975	36	expense	expense	NOUN
ftr-329	975	37	of	of	ADP
ftr-329	975	38	the	the	DET
ftr-329	975	39	home	home	NOUN
ftr-329	975	40	fisc	fisc	NOUN
ftr-329	975	41	,	,	PUNCT
ftr-329	975	42	rather	rather	ADV
ftr-329	975	43	than	than	ADP
ftr-329	975	44	of	of	ADP
ftr-329	975	45	the	the	DET
ftr-329	975	46	home	home	NOUN
ftr-329	975	47	-	-	PUNCT
ftr-329	975	48	country	country	NOUN
ftr-329	975	49	investors	investor	NOUN
ftr-329	975	50	themselves	themselves	PRON
ftr-329	975	51	.	.	PUNCT
ftr-329	976	1	that	that	PRON
ftr-329	976	2	is	be	AUX
ftr-329	976	3	,	,	PUNCT
ftr-329	976	4	because	because	SCONJ
ftr-329	976	5	home	home	NOUN
ftr-329	976	6	-	-	PUNCT
ftr-329	976	7	country	country	NOUN
ftr-329	976	8	investors	investor	NOUN
ftr-329	976	9	are	be	AUX
ftr-329	976	10	reimbursed	reimburse	VERB
ftr-329	976	11	by	by	ADP
ftr-329	976	12	the	the	DET
ftr-329	976	13	home	home	NOUN
ftr-329	976	14	-	-	PUNCT
ftr-329	976	15	country	country	NOUN
ftr-329	976	16	government	government	NOUN
ftr-329	976	17	via	via	ADP
ftr-329	976	18	the	the	DET
ftr-329	976	19	ftc	ftc	PROPN
ftr-329	976	20	,	,	PUNCT
ftr-329	976	21	foreign	foreign	ADJ
ftr-329	976	22	taxes	taxis	NOUN
ftr-329	976	23	paid	pay	VERB
ftr-329	976	24	by	by	ADP
ftr-329	976	25	home	home	NOUN
ftr-329	976	26	residents	resident	NOUN
ftr-329	976	27	constitute	constitute	VERB
ftr-329	976	28	a	a	DET
ftr-329	976	29	wealth	wealth	NOUN
ftr-329	976	30	transfer	transfer	NOUN
ftr-329	976	31	from	from	ADP
ftr-329	976	32	home	home	NOUN
ftr-329	976	33	country	country	NOUN
ftr-329	976	34	to	to	PART
ftr-329	976	35	host	host	NOUN
ftr-329	976	36	country	country	NOUN
ftr-329	976	37	where	where	SCONJ
ftr-329	976	38	the	the	DET
ftr-329	976	39	party	party	NOUN
ftr-329	976	40	in	in	ADP
ftr-329	976	41	control	control	NOUN
ftr-329	976	42	of	of	ADP
ftr-329	976	43	the	the	DET
ftr-329	976	44	amount	amount	NOUN
ftr-329	976	45	of	of	ADP
ftr-329	976	46	the	the	DET
ftr-329	976	47	transfer	transfer	NOUN
ftr-329	976	48	does	do	AUX
ftr-329	976	49	not	not	PART
ftr-329	976	50	bear	bear	VERB
ftr-329	976	51	its	its	PRON
ftr-329	976	52	cost	cost	NOUN
ftr-329	976	53	.	.	PUNCT
ftr-329	977	1	consequently	consequently	ADV
ftr-329	977	2	,	,	PUNCT
ftr-329	977	3	host	host	NOUN
ftr-329	977	4	countries	country	NOUN
ftr-329	977	5	have	have	VERB
ftr-329	977	6	access	access	NOUN
ftr-329	977	7	to	to	ADP
ftr-329	977	8	a	a	DET
ftr-329	977	9	source	source	NOUN
ftr-329	977	10	of	of	ADP
ftr-329	977	11	funding	funding	NOUN
ftr-329	977	12	that	that	PRON
ftr-329	977	13	is	be	AUX
ftr-329	977	14	to	to	ADP
ftr-329	977	15	some	some	DET
ftr-329	977	16	extent	extent	NOUN
ftr-329	977	17	free	free	ADJ
ftr-329	977	18	.	.	PUNCT
ftr-329	978	1	in	in	ADP
ftr-329	978	2	practice	practice	NOUN
ftr-329	978	3	,	,	PUNCT
ftr-329	978	4	both	both	DET
ftr-329	978	5	nondiscrimination	nondiscrimination	PROPN
ftr-329	978	6	rules160	rules160	PROPN
ftr-329	978	7	and	and	CCONJ
ftr-329	978	8	limits	limit	NOUN
ftr-329	978	9	on	on	ADP
ftr-329	978	10	residence	residence	NOUN
ftr-329	978	11	jurisdictions	jurisdiction	NOUN
ftr-329	978	12	’	'	PUNCT
ftr-329	978	13	ftc	ftc	PROPN
ftr-329	978	14	largess161	largess161	PROPN
ftr-329	978	15	prevent	prevent	VERB
ftr-329	978	16	source	source	NOUN
ftr-329	978	17	rates	rate	NOUN
ftr-329	978	18	on	on	ADP
ftr-329	978	19	foreign	foreign	ADJ
ftr-329	978	20	investors	investor	NOUN
ftr-329	978	21	from	from	ADP
ftr-329	978	22	going	go	VERB
ftr-329	978	23	too	too	ADV
ftr-329	978	24	high	high	ADJ
ftr-329	978	25	,	,	PUNCT
ftr-329	978	26	but	but	CCONJ
ftr-329	978	27	these	these	DET
ftr-329	978	28	limits	limit	NOUN
ftr-329	978	29	merely	merely	ADV
ftr-329	978	30	blunt	blunt	VERB
ftr-329	978	31	the	the	DET
ftr-329	978	32	effect	effect	NOUN
ftr-329	978	33	;	;	PUNCT
ftr-329	978	34	they	they	PRON
ftr-329	978	35	do	do	AUX
ftr-329	978	36	not	not	PART
ftr-329	978	37	eliminate	eliminate	VERB
ftr-329	978	38	it	it	PRON
ftr-329	978	39	,	,	PUNCT
ftr-329	978	40	especially	especially	ADV
ftr-329	978	41	since	since	SCONJ
ftr-329	978	42	host	host	NOUN
ftr-329	978	43	jurisdictions	jurisdiction	NOUN
ftr-329	978	44	can	can	AUX
ftr-329	978	45	return	return	VERB
ftr-329	978	46	some	some	PRON
ftr-329	978	47	of	of	ADP
ftr-329	978	48	the	the	DET
ftr-329	978	49	benefits	benefit	NOUN
ftr-329	978	50	of	of	ADP
ftr-329	978	51	high	high	ADJ
ftr-329	978	52	rates	rate	NOUN
ftr-329	978	53	on	on	ADP
ftr-329	978	54	their	their	PRON
ftr-329	978	55	own	own	ADJ
ftr-329	978	56	residents	resident	NOUN
ftr-329	978	57	in	in	ADP
ftr-329	978	58	the	the	DET
ftr-329	978	59	form	form	NOUN
ftr-329	978	60	of	of	ADP
ftr-329	978	61	tax	tax	NOUN
ftr-329	978	62	benefits	benefit	NOUN
ftr-329	978	63	or	or	CCONJ
ftr-329	978	64	even	even	ADV
ftr-329	978	65	direct	direct	ADJ
ftr-329	978	66	transfer	transfer	NOUN
ftr-329	978	67	payments	payment	NOUN
ftr-329	978	68	.	.	PUNCT
ftr-329	979	1	from	from	ADP
ftr-329	979	2	a	a	DET
ftr-329	979	3	worldwide	worldwide	ADJ
ftr-329	979	4	welfare	welfare	NOUN
ftr-329	979	5	perspective	perspective	NOUN
ftr-329	979	6	,	,	PUNCT
ftr-329	979	7	it	it	PRON
ftr-329	979	8	is	be	AUX
ftr-329	979	9	hard	hard	ADJ
ftr-329	979	10	to	to	PART
ftr-329	979	11	see	see	VERB
ftr-329	979	12	how	how	SCONJ
ftr-329	979	13	this	this	DET
ftr-329	979	14	incentive	incentive	NOUN
ftr-329	979	15	structure	structure	NOUN
ftr-329	979	16	does	do	AUX
ftr-329	979	17	not	not	PART
ftr-329	979	18	improve	improve	VERB
ftr-329	979	19	things	thing	NOUN
ftr-329	979	20	,	,	PUNCT
ftr-329	979	21	despite	despite	SCONJ
ftr-329	979	22	the	the	DET
ftr-329	979	23	apparent	apparent	ADJ
ftr-329	979	24	departure	departure	NOUN
ftr-329	979	25	from	from	ADP
ftr-329	979	26	“	"	PUNCT
ftr-329	979	27	neutrality	neutrality	NOUN
ftr-329	979	28	”	"	PUNCT
ftr-329	979	29	—	—	PUNCT
ftr-329	979	30	namely	namely	ADV
ftr-329	979	31	,	,	PUNCT
ftr-329	979	32	tax	tax	NOUN
ftr-329	979	33	-	-	PUNCT
ftr-329	979	34	induced	induce	VERB
ftr-329	979	35	changes	change	NOUN
ftr-329	979	36	on	on	ADP
ftr-329	979	37	the	the	DET
ftr-329	979	38	pre	pre	ADJ
ftr-329	979	39	-	-	ADJ
ftr-329	979	40	tax	tax	ADJ
ftr-329	979	41	rate	rate	NOUN
ftr-329	979	42	of	of	ADP
ftr-329	979	43	return	return	NOUN
ftr-329	979	44	in	in	ADP
ftr-329	979	45	each	each	DET
ftr-329	979	46	jurisdiction	jurisdiction	NOUN
ftr-329	979	47	.	.	PUNCT
ftr-329	980	1	on	on	ADP
ftr-329	980	2	one	one	NUM
ftr-329	980	3	hand	hand	NOUN
ftr-329	980	4	,	,	PUNCT
ftr-329	980	5	as	as	SCONJ
ftr-329	980	6	investment	investment	NOUN
ftr-329	980	7	moves	move	NOUN
ftr-329	980	8	among	among	ADP
ftr-329	980	9	jurisdictions	jurisdiction	NOUN
ftr-329	980	10	having	have	VERB
ftr-329	980	11	comparable	comparable	ADJ
ftr-329	980	12	tax	tax	NOUN
ftr-329	980	13	rates	rate	NOUN
ftr-329	980	14	,	,	PUNCT
ftr-329	980	15	tax	tax	NOUN
ftr-329	980	16	revenues	revenue	NOUN
ftr-329	980	17	should	should	AUX
ftr-329	980	18	generally	generally	ADV
ftr-329	980	19	rise	rise	VERB
ftr-329	980	20	uniformly	uniformly	ADV
ftr-329	980	21	because	because	SCONJ
ftr-329	980	22	of	of	ADP
ftr-329	980	23	rising	rise	VERB
ftr-329	980	24	productivity	productivity	NOUN
ftr-329	980	25	or	or	CCONJ
ftr-329	980	26	the	the	DET
ftr-329	980	27	reciprocal	reciprocal	ADJ
ftr-329	980	28	exploitation	exploitation	NOUN
ftr-329	980	29	of	of	ADP
ftr-329	980	30	comparative	comparative	ADJ
ftr-329	980	31	advantage	advantage	NOUN
ftr-329	980	32	.	.	PUNCT
ftr-329	981	1	and	and	CCONJ
ftr-329	981	2	,	,	PUNCT
ftr-329	981	3	on	on	ADP
ftr-329	981	4	the	the	DET
ftr-329	981	5	other	other	ADJ
ftr-329	981	6	,	,	PUNCT
ftr-329	981	7	as	as	SCONJ
ftr-329	981	8	investment	investment	NOUN
ftr-329	981	9	moves	move	NOUN
ftr-329	981	10	from	from	ADP
ftr-329	981	11	developed	develop	VERB
ftr-329	981	12	to	to	ADP
ftr-329	981	13	developing	develop	VERB
ftr-329	981	14	countries	country	NOUN
ftr-329	981	15	,	,	PUNCT
ftr-329	981	16	the	the	DET
ftr-329	981	17	siphoning	siphoning	NOUN
ftr-329	981	18	of	of	ADP
ftr-329	981	19	tax	tax	NOUN
ftr-329	981	20	revenues	revenue	NOUN
ftr-329	981	21	to	to	ADP
ftr-329	981	22	developing	develop	VERB
ftr-329	981	23	countries	country	NOUN
ftr-329	981	24	improves	improve	VERB
ftr-329	981	25	rates	rate	NOUN
ftr-329	981	26	of	of	ADP
ftr-329	981	27	productivity	productivity	NOUN
ftr-329	981	28	there	there	ADV
ftr-329	981	29	and	and	CCONJ
ftr-329	981	30	may	may	AUX
ftr-329	981	31	or	or	CCONJ
ftr-329	981	32	may	may	AUX
ftr-329	981	33	not	not	PART
ftr-329	981	34	damage	damage	VERB
ftr-329	981	35	productivity	productivity	NOUN
ftr-329	981	36	in	in	ADP
ftr-329	981	37	the	the	DET
ftr-329	981	38	home	home	NOUN
ftr-329	981	39	jurisdiction	jurisdiction	NOUN
ftr-329	981	40	.	.	PUNCT
ftr-329	982	1	(	(	PUNCT
ftr-329	982	2	recall	recall	VERB
ftr-329	982	3	that	that	SCONJ
ftr-329	982	4	the	the	DET
ftr-329	982	5	effect	effect	NOUN
ftr-329	982	6	on	on	ADP
ftr-329	982	7	160	160	NUM
ftr-329	982	8	.	.	PUNCT
ftr-329	983	1	see	see	VERB
ftr-329	983	2	,	,	PUNCT
ftr-329	983	3	e.g.	e.g.	ADV
ftr-329	983	4	,	,	PUNCT
ftr-329	983	5	treaty	treaty	NOUN
ftr-329	983	6	establishing	establish	VERB
ftr-329	983	7	a	a	DET
ftr-329	983	8	constitution	constitution	NOUN
ftr-329	983	9	for	for	ADP
ftr-329	983	10	europe	europe	PROPN
ftr-329	983	11	,	,	PUNCT
ftr-329	983	12	oct	oct	PROPN
ftr-329	983	13	.	.	PROPN
ftr-329	983	14	29	29	NUM
ftr-329	983	15	,	,	PUNCT
ftr-329	983	16	2004	2004	NUM
ftr-329	983	17	,	,	PUNCT
ftr-329	983	18	art	art	NOUN
ftr-329	983	19	.	.	PUNCT
ftr-329	984	1	i-4	i-4	PROPN
ftr-329	984	2	,	,	PUNCT
ftr-329	984	3	2004	2004	NUM
ftr-329	984	4	o.j	o.j	PROPN
ftr-329	984	5	.	.	PUNCT
ftr-329	985	1	(	(	PUNCT
ftr-329	985	2	c	c	PROPN
ftr-329	985	3	310)(establishing	310)(establishe	VERB
ftr-329	985	4	the	the	DET
ftr-329	985	5	“	"	PUNCT
ftr-329	985	6	four	four	NUM
ftr-329	985	7	freedoms	freedom	NOUN
ftr-329	985	8	,	,	PUNCT
ftr-329	985	9	”	"	PUNCT
ftr-329	985	10	which	which	PRON
ftr-329	985	11	,	,	PUNCT
ftr-329	985	12	together	together	ADV
ftr-329	985	13	,	,	PUNCT
ftr-329	985	14	have	have	AUX
ftr-329	985	15	been	be	AUX
ftr-329	985	16	applied	apply	VERB
ftr-329	985	17	by	by	ADP
ftr-329	985	18	the	the	DET
ftr-329	985	19	european	european	PROPN
ftr-329	985	20	court	court	PROPN
ftr-329	985	21	of	of	ADP
ftr-329	985	22	justice	justice	NOUN
ftr-329	985	23	to	to	PART
ftr-329	985	24	prevent	prevent	VERB
ftr-329	985	25	member	member	NOUN
ftr-329	985	26	states	state	NOUN
ftr-329	985	27	of	of	ADP
ftr-329	985	28	the	the	DET
ftr-329	985	29	eu	eu	PROPN
ftr-329	985	30	from	from	ADP
ftr-329	985	31	engaging	engage	VERB
ftr-329	985	32	in	in	ADP
ftr-329	985	33	income	income	NOUN
ftr-329	985	34	tax	tax	NOUN
ftr-329	985	35	discrimination	discrimination	NOUN
ftr-329	985	36	)	)	PUNCT
ftr-329	985	37	.	.	PUNCT
ftr-329	986	1	see	see	VERB
ftr-329	986	2	michael	michael	PROPN
ftr-329	986	3	j.	j.	PROPN
ftr-329	986	4	graetz	graetz	PROPN
ftr-329	986	5	&	&	CCONJ
ftr-329	986	6	alvin	alvin	PROPN
ftr-329	986	7	c.	c.	PROPN
ftr-329	986	8	warren	warren	PROPN
ftr-329	986	9	,	,	PUNCT
ftr-329	986	10	jr	jr	PROPN
ftr-329	986	11	.	.	PROPN
ftr-329	986	12	,	,	PUNCT
ftr-329	986	13	income	income	NOUN
ftr-329	986	14	tax	tax	NOUN
ftr-329	986	15	discrimination	discrimination	NOUN
ftr-329	986	16	and	and	CCONJ
ftr-329	986	17	the	the	DET
ftr-329	986	18	political	political	ADJ
ftr-329	986	19	and	and	CCONJ
ftr-329	986	20	economic	economic	ADJ
ftr-329	986	21	integration	integration	NOUN
ftr-329	986	22	of	of	ADP
ftr-329	986	23	europe	europe	PROPN
ftr-329	986	24	,	,	PUNCT
ftr-329	986	25	115	115	NUM
ftr-329	986	26	yale	yale	PROPN
ftr-329	986	27	l.j	l.j	PROPN
ftr-329	986	28	.	.	PROPN
ftr-329	986	29	1186	1186	NUM
ftr-329	986	30	,	,	PUNCT
ftr-329	986	31	1194	1194	NUM
ftr-329	986	32	(	(	PUNCT
ftr-329	986	33	2006	2006	NUM
ftr-329	986	34	)	)	PUNCT
ftr-329	986	35	.	.	PUNCT
ftr-329	987	1	in	in	ADP
ftr-329	987	2	addition	addition	NOUN
ftr-329	987	3	,	,	PUNCT
ftr-329	987	4	treaty	treaty	NOUN
ftr-329	987	5	nondiscrimination	nondiscrimination	NOUN
ftr-329	987	6	provisions	provision	NOUN
ftr-329	987	7	routinely	routinely	ADV
ftr-329	987	8	require	require	VERB
ftr-329	987	9	equal	equal	ADJ
ftr-329	987	10	treatment	treatment	NOUN
ftr-329	987	11	of	of	ADP
ftr-329	987	12	similarly	similarly	ADV
ftr-329	987	13	situated	situated	ADJ
ftr-329	987	14	citizens	citizen	NOUN
ftr-329	987	15	and	and	CCONJ
ftr-329	987	16	foreign	foreign	ADJ
ftr-329	987	17	nationals	national	NOUN
ftr-329	987	18	.	.	PUNCT
ftr-329	988	1	see	see	VERB
ftr-329	988	2	,	,	PUNCT
ftr-329	988	3	e.g.	e.g.	ADV
ftr-329	988	4	,	,	PUNCT
ftr-329	988	5	u.s	u.s	PROPN
ftr-329	988	6	.	.	PROPN
ftr-329	988	7	model	model	PROPN
ftr-329	988	8	income	income	PROPN
ftr-329	988	9	tax	tax	PROPN
ftr-329	988	10	convention	convention	PROPN
ftr-329	988	11	of	of	ADP
ftr-329	988	12	nov	nov	PROPN
ftr-329	988	13	.	.	PROPN
ftr-329	988	14	15	15	NUM
ftr-329	988	15	,	,	PUNCT
ftr-329	988	16	2006	2006	NUM
ftr-329	988	17	,	,	PUNCT
ftr-329	988	18	art	art	NOUN
ftr-329	988	19	.	.	PUNCT
ftr-329	989	1	24(1	24(1	NUM
ftr-329	989	2	)	)	PUNCT
ftr-329	989	3	.	.	PUNCT
ftr-329	990	1	161	161	NUM
ftr-329	990	2	.	.	PUNCT
ftr-329	991	1	see	see	VERB
ftr-329	991	2	,	,	PUNCT
ftr-329	991	3	e.g.	e.g.	ADV
ftr-329	991	4	,	,	PUNCT
ftr-329	991	5	i.r.c	i.r.c	NOUN
ftr-329	991	6	.	.	PUNCT
ftr-329	992	1	§	§	PROPN
ftr-329	992	2	904	904	NUM
ftr-329	992	3	.	.	PUNCT
ftr-329	992	4	2012	2012	NUM
ftr-329	992	5	]	]	PUNCT
ftr-329	992	6	tax	tax	NOUN
ftr-329	992	7	neutralities	neutrality	NOUN
ftr-329	992	8	and	and	CCONJ
ftr-329	992	9	tax	tax	NOUN
ftr-329	992	10	amenities	amenity	NOUN
ftr-329	992	11	119	119	NUM
ftr-329	992	12	home	home	NOUN
ftr-329	992	13	country	country	NOUN
ftr-329	992	14	productivity	productivity	NOUN
ftr-329	992	15	is	be	AUX
ftr-329	992	16	ambiguous	ambiguous	ADJ
ftr-329	992	17	when	when	SCONJ
ftr-329	992	18	both	both	DET
ftr-329	992	19	capital	capital	NOUN
ftr-329	992	20	and	and	CCONJ
ftr-329	992	21	some	some	PRON
ftr-329	992	22	of	of	ADP
ftr-329	992	23	the	the	DET
ftr-329	992	24	associated	associated	ADJ
ftr-329	992	25	tax	tax	NOUN
ftr-329	992	26	revenue	revenue	NOUN
ftr-329	992	27	leave	leave	VERB
ftr-329	992	28	the	the	DET
ftr-329	992	29	jurisdiction	jurisdiction	NOUN
ftr-329	992	30	,	,	PUNCT
ftr-329	992	31	since	since	SCONJ
ftr-329	992	32	some	some	PRON
ftr-329	992	33	of	of	ADP
ftr-329	992	34	the	the	DET
ftr-329	992	35	tax	tax	NOUN
ftr-329	992	36	amenities	amenity	NOUN
ftr-329	992	37	that	that	PRON
ftr-329	992	38	the	the	DET
ftr-329	992	39	departing	depart	VERB
ftr-329	992	40	revenue	revenue	NOUN
ftr-329	992	41	finances	finance	NOUN
ftr-329	992	42	were	be	AUX
ftr-329	992	43	needed	need	VERB
ftr-329	992	44	only	only	ADV
ftr-329	992	45	to	to	PART
ftr-329	992	46	pay	pay	VERB
ftr-329	992	47	for	for	ADP
ftr-329	992	48	amenities	amenity	NOUN
ftr-329	992	49	for	for	ADP
ftr-329	992	50	the	the	DET
ftr-329	992	51	capital	capital	NOUN
ftr-329	992	52	that	that	PRON
ftr-329	992	53	has	have	AUX
ftr-329	992	54	now	now	ADV
ftr-329	992	55	left	leave	VERB
ftr-329	992	56	.	.	PUNCT
ftr-329	992	57	)	)	PUNCT
ftr-329	993	1	indeed	indeed	ADV
ftr-329	993	2	,	,	PUNCT
ftr-329	993	3	even	even	ADV
ftr-329	993	4	if	if	SCONJ
ftr-329	993	5	developing	develop	VERB
ftr-329	993	6	countries	country	NOUN
ftr-329	993	7	respond	respond	VERB
ftr-329	993	8	to	to	ADP
ftr-329	993	9	the	the	DET
ftr-329	993	10	opening	opening	NOUN
ftr-329	993	11	of	of	ADP
ftr-329	993	12	borders	border	NOUN
ftr-329	993	13	by	by	ADP
ftr-329	993	14	raising	raise	VERB
ftr-329	993	15	their	their	PRON
ftr-329	993	16	rates	rate	NOUN
ftr-329	993	17	to	to	ADP
ftr-329	993	18	the	the	DET
ftr-329	993	19	levels	level	NOUN
ftr-329	993	20	in	in	ADP
ftr-329	993	21	developed	develop	VERB
ftr-329	993	22	countries	country	NOUN
ftr-329	993	23	,	,	PUNCT
ftr-329	993	24	so	so	SCONJ
ftr-329	993	25	that	that	SCONJ
ftr-329	993	26	all	all	DET
ftr-329	993	27	tax	tax	NOUN
ftr-329	993	28	revenue	revenue	NOUN
ftr-329	993	29	associated	associate	VERB
ftr-329	993	30	with	with	ADP
ftr-329	993	31	exported	export	VERB
ftr-329	993	32	capital	capital	NOUN
ftr-329	993	33	goes	go	VERB
ftr-329	993	34	to	to	ADP
ftr-329	993	35	the	the	DET
ftr-329	993	36	developing	develop	VERB
ftr-329	993	37	country	country	NOUN
ftr-329	993	38	,	,	PUNCT
ftr-329	993	39	worldwide	worldwide	ADJ
ftr-329	993	40	productivity	productivity	NOUN
ftr-329	993	41	should	should	AUX
ftr-329	993	42	increase	increase	VERB
ftr-329	993	43	,	,	PUNCT
ftr-329	993	44	since	since	SCONJ
ftr-329	993	45	the	the	DET
ftr-329	993	46	benefit	benefit	NOUN
ftr-329	993	47	from	from	ADP
ftr-329	993	48	a	a	DET
ftr-329	993	49	marginal	marginal	ADJ
ftr-329	993	50	dollar	dollar	NOUN
ftr-329	993	51	of	of	ADP
ftr-329	993	52	tax	tax	NOUN
ftr-329	993	53	revenue	revenue	NOUN
ftr-329	993	54	in	in	ADP
ftr-329	993	55	a	a	DET
ftr-329	993	56	low	low	ADJ
ftr-329	993	57	-	-	PUNCT
ftr-329	993	58	tax	tax	NOUN
ftr-329	993	59	jurisdiction	jurisdiction	NOUN
ftr-329	993	60	will	will	AUX
ftr-329	993	61	exceed	exceed	VERB
ftr-329	993	62	the	the	DET
ftr-329	993	63	detriment	detriment	NOUN
ftr-329	993	64	from	from	ADP
ftr-329	993	65	the	the	DET
ftr-329	993	66	loss	loss	NOUN
ftr-329	993	67	of	of	ADP
ftr-329	993	68	that	that	DET
ftr-329	993	69	dollar	dollar	NOUN
ftr-329	993	70	of	of	ADP
ftr-329	993	71	tax	tax	NOUN
ftr-329	993	72	revenue	revenue	NOUN
ftr-329	993	73	in	in	ADP
ftr-329	993	74	the	the	DET
ftr-329	993	75	hightax	hightax	NOUN
ftr-329	993	76	jurisdiction.162	jurisdiction.162	NOUN
ftr-329	993	77	3	3	X
ftr-329	993	78	.	.	PUNCT
ftr-329	993	79	mixed	mixed	ADJ
ftr-329	993	80	systems	system	NOUN
ftr-329	993	81	the	the	DET
ftr-329	993	82	world	world	NOUN
ftr-329	993	83	,	,	PUNCT
ftr-329	993	84	in	in	ADP
ftr-329	993	85	fact	fact	NOUN
ftr-329	993	86	,	,	PUNCT
ftr-329	993	87	is	be	AUX
ftr-329	993	88	populated	populate	VERB
ftr-329	993	89	mostly	mostly	ADV
ftr-329	993	90	by	by	ADP
ftr-329	993	91	jurisdictions	jurisdiction	NOUN
ftr-329	993	92	that	that	PRON
ftr-329	993	93	employ	employ	VERB
ftr-329	993	94	some	some	DET
ftr-329	993	95	version	version	NOUN
ftr-329	993	96	of	of	ADP
ftr-329	993	97	territoriality	territoriality	NOUN
ftr-329	993	98	and	and	CCONJ
ftr-329	993	99	a	a	DET
ftr-329	993	100	handful	handful	NOUN
ftr-329	993	101	of	of	ADP
ftr-329	993	102	jurisdictions	jurisdiction	NOUN
ftr-329	993	103	that	that	PRON
ftr-329	993	104	employ	employ	VERB
ftr-329	993	105	some	some	DET
ftr-329	993	106	variant	variant	NOUN
ftr-329	993	107	of	of	ADP
ftr-329	993	108	worldwide	worldwide	ADJ
ftr-329	993	109	taxation	taxation	NOUN
ftr-329	993	110	—	—	PUNCT
ftr-329	993	111	the	the	DET
ftr-329	993	112	u.s	u.s	PROPN
ftr-329	993	113	.	.	PROPN
ftr-329	993	114	being	be	AUX
ftr-329	993	115	the	the	DET
ftr-329	993	116	most	most	ADV
ftr-329	993	117	prominent	prominent	ADJ
ftr-329	993	118	example	example	NOUN
ftr-329	993	119	of	of	ADP
ftr-329	993	120	the	the	DET
ftr-329	993	121	latter.163	latter.163	NOUN
ftr-329	993	122	a	a	DET
ftr-329	993	123	world	world	NOUN
ftr-329	993	124	of	of	ADP
ftr-329	993	125	mixed	mixed	ADJ
ftr-329	993	126	regimes	regime	NOUN
ftr-329	993	127	can	can	AUX
ftr-329	993	128	change	change	VERB
ftr-329	993	129	the	the	DET
ftr-329	993	130	calculation	calculation	NOUN
ftr-329	993	131	for	for	ADP
ftr-329	993	132	any	any	DET
ftr-329	993	133	individual	individual	ADJ
ftr-329	993	134	jurisdiction	jurisdiction	NOUN
ftr-329	993	135	about	about	ADP
ftr-329	993	136	which	which	DET
ftr-329	993	137	system	system	NOUN
ftr-329	993	138	it	it	PRON
ftr-329	993	139	should	should	AUX
ftr-329	993	140	adopt	adopt	VERB
ftr-329	993	141	.	.	PUNCT
ftr-329	994	1	for	for	ADP
ftr-329	994	2	example	example	NOUN
ftr-329	994	3	,	,	PUNCT
ftr-329	994	4	as	as	SCONJ
ftr-329	994	5	discussed	discuss	VERB
ftr-329	994	6	earlier	early	ADV
ftr-329	994	7	,	,	PUNCT
ftr-329	994	8	under	under	ADP
ftr-329	994	9	standard	standard	ADJ
ftr-329	994	10	neutrality	neutrality	NOUN
ftr-329	994	11	models	model	NOUN
ftr-329	994	12	,	,	PUNCT
ftr-329	994	13	a	a	DET
ftr-329	994	14	proponent	proponent	NOUN
ftr-329	994	15	of	of	ADP
ftr-329	994	16	con	con	PROPN
ftr-329	994	17	should	should	AUX
ftr-329	994	18	be	be	AUX
ftr-329	994	19	indifferent	indifferent	ADJ
ftr-329	994	20	between	between	ADP
ftr-329	994	21	a	a	DET
ftr-329	994	22	world	world	NOUN
ftr-329	994	23	of	of	ADP
ftr-329	994	24	worldwide	worldwide	ADJ
ftr-329	994	25	taxation	taxation	NOUN
ftr-329	994	26	and	and	CCONJ
ftr-329	994	27	one	one	NUM
ftr-329	994	28	of	of	ADP
ftr-329	994	29	territorial	territorial	ADJ
ftr-329	994	30	taxation	taxation	NOUN
ftr-329	994	31	,	,	PUNCT
ftr-329	994	32	because	because	SCONJ
ftr-329	994	33	the	the	DET
ftr-329	994	34	relative	relative	ADJ
ftr-329	994	35	prices	price	NOUN
ftr-329	994	36	of	of	ADP
ftr-329	994	37	all	all	DET
ftr-329	994	38	investments	investment	NOUN
ftr-329	994	39	will	will	AUX
ftr-329	994	40	be	be	AUX
ftr-329	994	41	the	the	DET
ftr-329	994	42	same	same	ADJ
ftr-329	994	43	for	for	ADP
ftr-329	994	44	all	all	DET
ftr-329	994	45	residents	resident	NOUN
ftr-329	994	46	in	in	ADP
ftr-329	994	47	every	every	DET
ftr-329	994	48	jurisdiction	jurisdiction	NOUN
ftr-329	994	49	in	in	ADP
ftr-329	994	50	either	either	DET
ftr-329	994	51	world.164	world.164	NOUN
ftr-329	994	52	however	however	ADV
ftr-329	994	53	,	,	PUNCT
ftr-329	994	54	the	the	DET
ftr-329	994	55	competitive	competitive	ADJ
ftr-329	994	56	or	or	CCONJ
ftr-329	994	57	neutrality	neutrality	NOUN
ftr-329	994	58	properties	property	NOUN
ftr-329	994	59	of	of	ADP
ftr-329	994	60	pursuing	pursue	VERB
ftr-329	994	61	a	a	DET
ftr-329	994	62	worldwide	worldwide	ADJ
ftr-329	994	63	regime	regime	NOUN
ftr-329	994	64	will	will	AUX
ftr-329	994	65	not	not	PART
ftr-329	994	66	necessarily	necessarily	ADV
ftr-329	994	67	be	be	AUX
ftr-329	994	68	preserved	preserve	VERB
ftr-329	994	69	if	if	SCONJ
ftr-329	994	70	other	other	ADJ
ftr-329	994	71	countries	country	NOUN
ftr-329	994	72	are	be	AUX
ftr-329	994	73	territorial	territorial	ADJ
ftr-329	994	74	,	,	PUNCT
ftr-329	994	75	or	or	CCONJ
ftr-329	995	1	vice	vice	NOUN
ftr-329	995	2	-	-	NOUN
ftr-329	995	3	versa.165	versa.165	NOUN
ftr-329	995	4	also	also	ADV
ftr-329	995	5	as	as	SCONJ
ftr-329	995	6	previously	previously	ADV
ftr-329	995	7	discussed,166	discussed,166	VERB
ftr-329	995	8	under	under	ADP
ftr-329	995	9	the	the	DET
ftr-329	995	10	standard	standard	ADJ
ftr-329	995	11	mode	mode	NOUN
ftr-329	995	12	of	of	ADP
ftr-329	995	13	neutrality	neutrality	NOUN
ftr-329	995	14	analysis	analysis	NOUN
ftr-329	995	15	,	,	PUNCT
ftr-329	995	16	residents	resident	NOUN
ftr-329	995	17	of	of	ADP
ftr-329	995	18	high	high	ADJ
ftr-329	995	19	-	-	PUNCT
ftr-329	995	20	tax	tax	NOUN
ftr-329	995	21	worldwide	worldwide	ADJ
ftr-329	995	22	jurisdictions	jurisdiction	NOUN
ftr-329	995	23	are	be	AUX
ftr-329	995	24	at	at	ADP
ftr-329	995	25	both	both	CCONJ
ftr-329	995	26	an	an	DET
ftr-329	995	27	ownership	ownership	NOUN
ftr-329	995	28	neutrality	neutrality	NOUN
ftr-329	995	29	and	and	CCONJ
ftr-329	995	30	a	a	DET
ftr-329	995	31	competitive	competitive	ADJ
ftr-329	995	32	disadvantage	disadvantage	NOUN
ftr-329	995	33	when	when	SCONJ
ftr-329	995	34	compared	compare	VERB
ftr-329	995	35	with	with	ADP
ftr-329	995	36	residents	resident	NOUN
ftr-329	995	37	of	of	ADP
ftr-329	995	38	territorial	territorial	ADJ
ftr-329	995	39	jurisdictions	jurisdiction	NOUN
ftr-329	995	40	.	.	PUNCT
ftr-329	996	1	further	far	ADV
ftr-329	996	2	,	,	PUNCT
ftr-329	996	3	if	if	SCONJ
ftr-329	996	4	the	the	DET
ftr-329	996	5	most	most	ADV
ftr-329	996	6	important	important	ADJ
ftr-329	996	7	comparative	comparative	ADJ
ftr-329	996	8	advantage	advantage	NOUN
ftr-329	996	9	stemming	stem	VERB
ftr-329	996	10	from	from	ADP
ftr-329	996	11	international	international	ADJ
ftr-329	996	12	trade	trade	NOUN
ftr-329	996	13	derives	derive	VERB
ftr-329	996	14	from	from	ADP
ftr-329	996	15	the	the	DET
ftr-329	996	16	opportunity	opportunity	NOUN
ftr-329	996	17	to	to	PART
ftr-329	996	18	allocate	allocate	VERB
ftr-329	996	19	ownership	ownership	NOUN
ftr-329	996	20	to	to	ADP
ftr-329	996	21	non	non	NOUN
ftr-329	996	22	-	-	NOUN
ftr-329	996	23	residents	resident	NOUN
ftr-329	996	24	,	,	PUNCT
ftr-329	996	25	the	the	DET
ftr-329	996	26	efficiency	efficiency	NOUN
ftr-329	996	27	losses	loss	NOUN
ftr-329	996	28	from	from	ADP
ftr-329	996	29	tax	tax	NOUN
ftr-329	996	30	-	-	PUNCT
ftr-329	996	31	induced	induce	VERB
ftr-329	996	32	ownership	ownership	NOUN
ftr-329	996	33	changes	change	NOUN
ftr-329	996	34	(	(	PUNCT
ftr-329	996	35	or	or	CCONJ
ftr-329	996	36	non	non	ADJ
ftr-329	996	37	-	-	NOUN
ftr-329	996	38	changes	change	NOUN
ftr-329	996	39	)	)	PUNCT
ftr-329	996	40	for	for	ADP
ftr-329	996	41	residents	resident	NOUN
ftr-329	996	42	of	of	ADP
ftr-329	996	43	high	high	ADJ
ftr-329	996	44	-	-	PUNCT
ftr-329	996	45	tax	tax	NOUN
ftr-329	996	46	162	162	NUM
ftr-329	996	47	.	.	PUNCT
ftr-329	997	1	this	this	DET
ftr-329	997	2	result	result	NOUN
ftr-329	997	3	follows	follow	VERB
ftr-329	997	4	from	from	ADP
ftr-329	997	5	the	the	DET
ftr-329	997	6	logarithmic	logarithmic	ADJ
ftr-329	997	7	property	property	NOUN
ftr-329	997	8	of	of	ADP
ftr-329	997	9	equation	equation	NOUN
ftr-329	997	10	(	(	PUNCT
ftr-329	997	11	1	1	NUM
ftr-329	997	12	)	)	PUNCT
ftr-329	997	13	.	.	PUNCT
ftr-329	998	1	163	163	NUM
ftr-329	998	2	.	.	PUNCT
ftr-329	999	1	see	see	VERB
ftr-329	999	2	kleinbard	kleinbard	ADJ
ftr-329	999	3	,	,	PUNCT
ftr-329	999	4	lessons	lesson	NOUN
ftr-329	999	5	,	,	PUNCT
ftr-329	999	6	supra	supra	PROPN
ftr-329	999	7	note	note	PROPN
ftr-329	999	8	27	27	NUM
ftr-329	999	9	,	,	PUNCT
ftr-329	999	10	(	(	PUNCT
ftr-329	999	11	noting	note	VERB
ftr-329	999	12	that	that	SCONJ
ftr-329	999	13	territorial	territorial	ADJ
ftr-329	999	14	systems	system	NOUN
ftr-329	999	15	are	be	AUX
ftr-329	999	16	overwhelmingly	overwhelmingly	ADV
ftr-329	999	17	used	use	VERB
ftr-329	999	18	to	to	PART
ftr-329	999	19	tax	tax	VERB
ftr-329	999	20	foreign	foreign	ADJ
ftr-329	999	21	direct	direct	ADJ
ftr-329	999	22	investment	investment	NOUN
ftr-329	999	23	)	)	PUNCT
ftr-329	999	24	.	.	PUNCT
ftr-329	1000	1	in	in	ADP
ftr-329	1000	2	light	light	NOUN
ftr-329	1000	3	of	of	ADP
ftr-329	1000	4	opportunities	opportunity	NOUN
ftr-329	1000	5	for	for	ADP
ftr-329	1000	6	deferral	deferral	ADJ
ftr-329	1000	7	and	and	CCONJ
ftr-329	1000	8	the	the	DET
ftr-329	1000	9	use	use	NOUN
ftr-329	1000	10	of	of	ADP
ftr-329	1000	11	disregarded	disregarded	ADJ
ftr-329	1000	12	entities	entity	NOUN
ftr-329	1000	13	,	,	PUNCT
ftr-329	1000	14	the	the	DET
ftr-329	1000	15	u.s	u.s	PROPN
ftr-329	1000	16	.	.	PROPN
ftr-329	1000	17	system	system	NOUN
ftr-329	1000	18	is	be	AUX
ftr-329	1000	19	more	more	ADV
ftr-329	1000	20	accurately	accurately	ADV
ftr-329	1000	21	characterized	characterize	VERB
ftr-329	1000	22	as	as	ADP
ftr-329	1000	23	worldwide	worldwide	ADJ
ftr-329	1000	24	lite	lite	NOUN
ftr-329	1000	25	or	or	CCONJ
ftr-329	1000	26	even	even	ADV
ftr-329	1000	27	quasi	quasi	ADJ
ftr-329	1000	28	-	-	ADJ
ftr-329	1000	29	territorial	territorial	ADJ
ftr-329	1000	30	than	than	ADP
ftr-329	1000	31	as	as	ADP
ftr-329	1000	32	a	a	DET
ftr-329	1000	33	true	true	ADJ
ftr-329	1000	34	worldwide	worldwide	ADJ
ftr-329	1000	35	system	system	NOUN
ftr-329	1000	36	.	.	PUNCT
ftr-329	1001	1	kleinbard	kleinbard	ADJ
ftr-329	1001	2	,	,	PUNCT
ftr-329	1001	3	stateless	stateless	NOUN
ftr-329	1001	4	income	income	NOUN
ftr-329	1001	5	,	,	PUNCT
ftr-329	1001	6	supra	supra	PROPN
ftr-329	1001	7	note	note	NOUN
ftr-329	1001	8	32	32	NUM
ftr-329	1001	9	,	,	PUNCT
ftr-329	1001	10	at	at	ADP
ftr-329	1001	11	714–15	714–15	NUM
ftr-329	1001	12	(	(	PUNCT
ftr-329	1001	13	describing	describe	VERB
ftr-329	1001	14	the	the	DET
ftr-329	1001	15	u.s	u.s	PROPN
ftr-329	1001	16	.	.	PROPN
ftr-329	1001	17	system	system	NOUN
ftr-329	1001	18	as	as	ADP
ftr-329	1001	19	an	an	DET
ftr-329	1001	20	ersatz	ersatz	ADJ
ftr-329	1001	21	territorial	territorial	ADJ
ftr-329	1001	22	system	system	NOUN
ftr-329	1001	23	)	)	PUNCT
ftr-329	1001	24	.	.	PUNCT
ftr-329	1002	1	164	164	NUM
ftr-329	1002	2	.	.	PUNCT
ftr-329	1002	3	hines	hine	NOUN
ftr-329	1002	4	,	,	PUNCT
ftr-329	1002	5	reconsidering	reconsider	VERB
ftr-329	1002	6	,	,	PUNCT
ftr-329	1002	7	supra	supra	PROPN
ftr-329	1002	8	note	note	PROPN
ftr-329	1002	9	19	19	NUM
ftr-329	1002	10	,	,	PUNCT
ftr-329	1002	11	at	at	ADP
ftr-329	1002	12	276–77	276–77	NUM
ftr-329	1002	13	.	.	PUNCT
ftr-329	1003	1	165	165	NUM
ftr-329	1003	2	.	.	PUNCT
ftr-329	1004	1	i	i	PRON
ftr-329	1004	2	d.	d.	PROPN
ftr-329	1004	3	at	at	ADP
ftr-329	1004	4	277	277	NUM
ftr-329	1004	5	.	.	PUNCT
ftr-329	1005	1	166	166	NUM
ftr-329	1005	2	.	.	PUNCT
ftr-329	1006	1	see	see	VERB
ftr-329	1006	2	supra	supra	PROPN
ftr-329	1006	3	part	part	NOUN
ftr-329	1006	4	ii.b.3	ii.b.3	NOUN
ftr-329	1006	5	.	.	PUNCT
ftr-329	1007	1	120	120	NUM
ftr-329	1007	2	florida	florida	PROPN
ftr-329	1007	3	tax	tax	NOUN
ftr-329	1007	4	review	review	NOUN
ftr-329	1007	5	[	[	X
ftr-329	1007	6	vol	vol	NOUN
ftr-329	1007	7	.	.	NOUN
ftr-329	1007	8	12:2	12:2	NUM
ftr-329	1007	9	worldwide	worldwide	ADJ
ftr-329	1007	10	jurisdictions	jurisdiction	NOUN
ftr-329	1007	11	are	be	AUX
ftr-329	1007	12	likely	likely	ADJ
ftr-329	1007	13	to	to	PART
ftr-329	1007	14	be	be	AUX
ftr-329	1007	15	quite	quite	ADV
ftr-329	1007	16	high	high	ADJ
ftr-329	1007	17	given	give	VERB
ftr-329	1007	18	the	the	DET
ftr-329	1007	19	ease	ease	NOUN
ftr-329	1007	20	with	with	SCONJ
ftr-329	1007	21	which	which	DET
ftr-329	1007	22	ownership	ownership	NOUN
ftr-329	1007	23	can	can	AUX
ftr-329	1007	24	be	be	AUX
ftr-329	1007	25	transferred	transfer	VERB
ftr-329	1007	26	from	from	ADP
ftr-329	1007	27	one	one	NUM
ftr-329	1007	28	person	person	NOUN
ftr-329	1007	29	to	to	PART
ftr-329	1007	30	another.167	another.167	VERB
ftr-329	1007	31	most	most	ADJ
ftr-329	1007	32	of	of	ADP
ftr-329	1007	33	these	these	DET
ftr-329	1007	34	worries	worry	NOUN
ftr-329	1007	35	would	would	AUX
ftr-329	1007	36	appear	appear	VERB
ftr-329	1007	37	to	to	PART
ftr-329	1007	38	be	be	AUX
ftr-329	1007	39	overstated	overstate	VERB
ftr-329	1007	40	if	if	SCONJ
ftr-329	1007	41	the	the	DET
ftr-329	1007	42	theory	theory	NOUN
ftr-329	1007	43	offered	offer	VERB
ftr-329	1007	44	here	here	ADV
ftr-329	1007	45	is	be	AUX
ftr-329	1007	46	accurate	accurate	ADJ
ftr-329	1007	47	.	.	PUNCT
ftr-329	1008	1	the	the	DET
ftr-329	1008	2	worry	worry	NOUN
ftr-329	1008	3	on	on	ADP
ftr-329	1008	4	competitive	competitive	ADJ
ftr-329	1008	5	neutrality	neutrality	NOUN
ftr-329	1008	6	is	be	AUX
ftr-329	1008	7	that	that	SCONJ
ftr-329	1008	8	residents	resident	NOUN
ftr-329	1008	9	of	of	ADP
ftr-329	1008	10	high	high	ADJ
ftr-329	1008	11	-	-	PUNCT
ftr-329	1008	12	tax	tax	NOUN
ftr-329	1008	13	worldwide	worldwide	ADJ
ftr-329	1008	14	systems	system	NOUN
ftr-329	1008	15	will	will	AUX
ftr-329	1008	16	be	be	AUX
ftr-329	1008	17	unable	unable	ADJ
ftr-329	1008	18	to	to	PART
ftr-329	1008	19	compete	compete	VERB
ftr-329	1008	20	with	with	ADP
ftr-329	1008	21	investors	investor	NOUN
ftr-329	1008	22	in	in	ADP
ftr-329	1008	23	territorial	territorial	ADJ
ftr-329	1008	24	jurisdictions	jurisdiction	NOUN
ftr-329	1008	25	for	for	ADP
ftr-329	1008	26	favorable	favorable	ADJ
ftr-329	1008	27	investment	investment	NOUN
ftr-329	1008	28	opportunities	opportunity	NOUN
ftr-329	1008	29	in	in	ADP
ftr-329	1008	30	low	low	ADJ
ftr-329	1008	31	-	-	PUNCT
ftr-329	1008	32	tax	tax	NOUN
ftr-329	1008	33	jurisdictions.168	jurisdictions.168	NOUN
ftr-329	1008	34	tax	tax	NOUN
ftr-329	1008	35	competition	competition	NOUN
ftr-329	1008	36	among	among	ADP
ftr-329	1008	37	low	low	ADJ
ftr-329	1008	38	-	-	PUNCT
ftr-329	1008	39	tax	tax	NOUN
ftr-329	1008	40	jurisdictions	jurisdiction	NOUN
ftr-329	1008	41	to	to	PART
ftr-329	1008	42	attract	attract	VERB
ftr-329	1008	43	foreign	foreign	ADJ
ftr-329	1008	44	capital	capital	NOUN
ftr-329	1008	45	then	then	ADV
ftr-329	1008	46	will	will	AUX
ftr-329	1008	47	exacerbate	exacerbate	VERB
ftr-329	1008	48	the	the	DET
ftr-329	1008	49	problem	problem	NOUN
ftr-329	1008	50	.	.	PUNCT
ftr-329	1009	1	the	the	DET
ftr-329	1009	2	story	story	NOUN
ftr-329	1009	3	rests	rest	VERB
ftr-329	1009	4	on	on	ADP
ftr-329	1009	5	the	the	DET
ftr-329	1009	6	view	view	NOUN
ftr-329	1009	7	,	,	PUNCT
ftr-329	1009	8	implicitly	implicitly	ADV
ftr-329	1009	9	ratified	ratify	VERB
ftr-329	1009	10	under	under	ADP
ftr-329	1009	11	the	the	DET
ftr-329	1009	12	traditional	traditional	ADJ
ftr-329	1009	13	mode	mode	NOUN
ftr-329	1009	14	of	of	ADP
ftr-329	1009	15	neutrality	neutrality	NOUN
ftr-329	1009	16	analysis	analysis	NOUN
ftr-329	1009	17	,	,	PUNCT
ftr-329	1009	18	that	that	SCONJ
ftr-329	1009	19	advantageous	advantageous	ADJ
ftr-329	1009	20	investment	investment	NOUN
ftr-329	1009	21	opportunities	opportunity	NOUN
ftr-329	1009	22	in	in	ADP
ftr-329	1009	23	low	low	ADJ
ftr-329	1009	24	-	-	PUNCT
ftr-329	1009	25	tax	tax	NOUN
ftr-329	1009	26	jurisdictions	jurisdiction	NOUN
ftr-329	1009	27	are	be	AUX
ftr-329	1009	28	likely	likely	ADJ
ftr-329	1009	29	to	to	PART
ftr-329	1009	30	be	be	AUX
ftr-329	1009	31	prevalent	prevalent	ADJ
ftr-329	1009	32	as	as	SCONJ
ftr-329	1009	33	borders	border	NOUN
ftr-329	1009	34	open	open	ADJ
ftr-329	1009	35	because	because	SCONJ
ftr-329	1009	36	of	of	ADP
ftr-329	1009	37	the	the	DET
ftr-329	1009	38	reduced	reduce	VERB
ftr-329	1009	39	tax	tax	NOUN
ftr-329	1009	40	burden	burden	NOUN
ftr-329	1009	41	there	there	ADV
ftr-329	1009	42	.	.	PUNCT
ftr-329	1010	1	under	under	ADP
ftr-329	1010	2	the	the	DET
ftr-329	1010	3	tax	tax	NOUN
ftr-329	1010	4	amenity	amenity	NOUN
ftr-329	1010	5	theory	theory	NOUN
ftr-329	1010	6	,	,	PUNCT
ftr-329	1010	7	it	it	PRON
ftr-329	1010	8	would	would	AUX
ftr-329	1010	9	seem	seem	VERB
ftr-329	1010	10	that	that	SCONJ
ftr-329	1010	11	low	low	ADJ
ftr-329	1010	12	-	-	PUNCT
ftr-329	1010	13	tax	tax	NOUN
ftr-329	1010	14	jurisdictions	jurisdiction	NOUN
ftr-329	1010	15	are	be	AUX
ftr-329	1010	16	unlikely	unlikely	ADJ
ftr-329	1010	17	to	to	PART
ftr-329	1010	18	offer	offer	VERB
ftr-329	1010	19	many	many	ADJ
ftr-329	1010	20	favorable	favorable	ADJ
ftr-329	1010	21	investment	investment	NOUN
ftr-329	1010	22	opportunities	opportunity	NOUN
ftr-329	1010	23	for	for	ADP
ftr-329	1010	24	the	the	DET
ftr-329	1010	25	same	same	ADJ
ftr-329	1010	26	reason	reason	NOUN
ftr-329	1010	27	—	—	PUNCT
ftr-329	1010	28	the	the	DET
ftr-329	1010	29	reduced	reduce	VERB
ftr-329	1010	30	tax	tax	NOUN
ftr-329	1010	31	burden.169	burden.169	NOUN
ftr-329	1010	32	and	and	CCONJ
ftr-329	1010	33	,	,	PUNCT
ftr-329	1010	34	as	as	SCONJ
ftr-329	1010	35	reported	report	VERB
ftr-329	1010	36	earlier	early	ADV
ftr-329	1010	37	in	in	ADP
ftr-329	1010	38	this	this	DET
ftr-329	1010	39	part	part	NOUN
ftr-329	1010	40	,	,	PUNCT
ftr-329	1010	41	the	the	DET
ftr-329	1010	42	evidence	evidence	NOUN
ftr-329	1010	43	seems	seem	VERB
ftr-329	1010	44	to	to	PART
ftr-329	1010	45	support	support	VERB
ftr-329	1010	46	the	the	DET
ftr-329	1010	47	theory	theory	NOUN
ftr-329	1010	48	.	.	PUNCT
ftr-329	1011	1	capital	capital	NOUN
ftr-329	1011	2	moving	move	VERB
ftr-329	1011	3	across	across	ADP
ftr-329	1011	4	borders	border	NOUN
ftr-329	1011	5	overwhelmingly	overwhelmingly	ADV
ftr-329	1011	6	flows	flow	VERB
ftr-329	1011	7	into	into	ADP
ftr-329	1011	8	high	high	ADJ
ftr-329	1011	9	-	-	PUNCT
ftr-329	1011	10	tax	tax	NOUN
ftr-329	1011	11	jurisdictions	jurisdiction	NOUN
ftr-329	1011	12	,	,	PUNCT
ftr-329	1011	13	not	not	PART
ftr-329	1011	14	low	low	ADJ
ftr-329	1011	15	-	-	PUNCT
ftr-329	1011	16	tax	tax	NOUN
ftr-329	1011	17	ones	one	NOUN
ftr-329	1011	18	,	,	PUNCT
ftr-329	1011	19	even	even	ADV
ftr-329	1011	20	though	though	SCONJ
ftr-329	1011	21	most	most	ADJ
ftr-329	1011	22	jurisdictions	jurisdiction	NOUN
ftr-329	1011	23	employ	employ	VERB
ftr-329	1011	24	territorial	territorial	ADJ
ftr-329	1011	25	systems	system	NOUN
ftr-329	1011	26	of	of	ADP
ftr-329	1011	27	one	one	NUM
ftr-329	1011	28	sort	sort	NOUN
ftr-329	1011	29	or	or	CCONJ
ftr-329	1011	30	another	another	PRON
ftr-329	1011	31	.	.	PUNCT
ftr-329	1012	1	the	the	DET
ftr-329	1012	2	story	story	NOUN
ftr-329	1012	3	is	be	AUX
ftr-329	1012	4	similar	similar	ADJ
ftr-329	1012	5	even	even	ADV
ftr-329	1012	6	if	if	SCONJ
ftr-329	1012	7	the	the	DET
ftr-329	1012	8	dominant	dominant	ADJ
ftr-329	1012	9	margin	margin	NOUN
ftr-329	1012	10	along	along	ADP
ftr-329	1012	11	which	which	PRON
ftr-329	1012	12	investors	investor	NOUN
ftr-329	1012	13	respond	respond	VERB
ftr-329	1012	14	to	to	ADP
ftr-329	1012	15	cross	cross	ADJ
ftr-329	1012	16	-	-	ADJ
ftr-329	1012	17	border	border	ADJ
ftr-329	1012	18	tax	tax	NOUN
ftr-329	1012	19	incentives	incentive	NOUN
ftr-329	1012	20	is	be	AUX
ftr-329	1012	21	ownership	ownership	NOUN
ftr-329	1012	22	identity	identity	NOUN
ftr-329	1012	23	.	.	PUNCT
ftr-329	1013	1	nothing	nothing	PRON
ftr-329	1013	2	about	about	ADP
ftr-329	1013	3	the	the	DET
ftr-329	1013	4	con	con	PROPN
ftr-329	1013	5	story	story	NOUN
ftr-329	1013	6	suggests	suggest	VERB
ftr-329	1013	7	that	that	SCONJ
ftr-329	1013	8	if	if	SCONJ
ftr-329	1013	9	ownership	ownership	NOUN
ftr-329	1013	10	identity	identity	NOUN
ftr-329	1013	11	in	in	ADP
ftr-329	1013	12	fact	fact	NOUN
ftr-329	1013	13	is	be	AUX
ftr-329	1013	14	more	more	ADJ
ftr-329	1013	15	tax	tax	NOUN
ftr-329	1013	16	-	-	PUNCT
ftr-329	1013	17	elastic	elastic	ADJ
ftr-329	1013	18	and	and	CCONJ
ftr-329	1013	19	of	of	ADP
ftr-329	1013	20	greater	great	ADJ
ftr-329	1013	21	import	import	NOUN
ftr-329	1013	22	than	than	ADP
ftr-329	1013	23	the	the	DET
ftr-329	1013	24	capital	capital	NOUN
ftr-329	1013	25	location	location	NOUN
ftr-329	1013	26	or	or	CCONJ
ftr-329	1013	27	savings	saving	NOUN
ftr-329	1013	28	margins	margin	NOUN
ftr-329	1013	29	,	,	PUNCT
ftr-329	1013	30	favorable	favorable	ADJ
ftr-329	1013	31	investment	investment	NOUN
ftr-329	1013	32	opportunities	opportunity	NOUN
ftr-329	1013	33	are	be	AUX
ftr-329	1013	34	more	more	ADV
ftr-329	1013	35	likely	likely	ADJ
ftr-329	1013	36	to	to	PART
ftr-329	1013	37	arise	arise	VERB
ftr-329	1013	38	in	in	ADP
ftr-329	1013	39	lowtax	lowtax	NOUN
ftr-329	1013	40	jurisdictions	jurisdiction	NOUN
ftr-329	1013	41	.	.	PUNCT
ftr-329	1014	1	productivity	productivity	NOUN
ftr-329	1014	2	still	still	ADV
ftr-329	1014	3	seems	seem	VERB
ftr-329	1014	4	to	to	PART
ftr-329	1014	5	require	require	VERB
ftr-329	1014	6	substantial	substantial	ADJ
ftr-329	1014	7	infrastructure	infrastructure	NOUN
ftr-329	1014	8	,	,	PUNCT
ftr-329	1014	9	a	a	DET
ftr-329	1014	10	point	point	NOUN
ftr-329	1014	11	that	that	PRON
ftr-329	1014	12	desai	desai	PROPN
ftr-329	1014	13	and	and	CCONJ
ftr-329	1014	14	hines	hine	VERB
ftr-329	1014	15	themselves	themselves	PRON
ftr-329	1014	16	suggest	suggest	VERB
ftr-329	1014	17	:	:	PUNCT
ftr-329	1014	18	[	[	X
ftr-329	1014	19	m]odern	m]odern	ADJ
ftr-329	1014	20	scholars	scholar	NOUN
ftr-329	1014	21	view	view	VERB
ftr-329	1014	22	[	[	X
ftr-329	1014	23	foreign	foreign	ADJ
ftr-329	1014	24	direct	direct	ADJ
ftr-329	1014	25	investment	investment	NOUN
ftr-329	1014	26	,	,	PUNCT
ftr-329	1014	27	or	or	CCONJ
ftr-329	1014	28	fdi	fdi	NOUN
ftr-329	1014	29	]	]	PUNCT
ftr-329	1014	30	as	as	ADP
ftr-329	1014	31	arising	arise	VERB
ftr-329	1014	32	from	from	ADP
ftr-329	1014	33	differential	differential	ADJ
ftr-329	1014	34	capabilities	capability	NOUN
ftr-329	1014	35	,	,	PUNCT
ftr-329	1014	36	and	and	CCONJ
ftr-329	1014	37	consequently	consequently	ADV
ftr-329	1014	38	differential	differential	VERB
ftr-329	1014	39	productivity	productivity	NOUN
ftr-329	1014	40	,	,	PUNCT
ftr-329	1014	41	among	among	ADP
ftr-329	1014	42	firms	firm	NOUN
ftr-329	1014	43	,	,	PUNCT
ftr-329	1014	44	and	and	CCONJ
ftr-329	1014	45	the	the	DET
ftr-329	1014	46	extension	extension	NOUN
ftr-329	1014	47	of	of	ADP
ftr-329	1014	48	intangible	intangible	ADJ
ftr-329	1014	49	assets	asset	NOUN
ftr-329	1014	50	across	across	ADP
ftr-329	1014	51	borders	border	NOUN
ftr-329	1014	52	.	.	PUNCT
ftr-329	1015	1	this	this	DET
ftr-329	1015	2	intuition	intuition	NOUN
ftr-329	1015	3	squares	square	VERB
ftr-329	1015	4	well	well	ADV
ftr-329	1015	5	with	with	ADP
ftr-329	1015	6	empirical	empirical	ADJ
ftr-329	1015	7	fdi	fdi	NOUN
ftr-329	1015	8	patterns	pattern	NOUN
ftr-329	1015	9	,	,	PUNCT
ftr-329	1015	10	which	which	PRON
ftr-329	1015	11	include	include	VERB
ftr-329	1015	12	the	the	DET
ftr-329	1015	13	fact	fact	NOUN
ftr-329	1015	14	that	that	SCONJ
ftr-329	1015	15	most	most	ADJ
ftr-329	1015	16	of	of	ADP
ftr-329	1015	17	the	the	DET
ftr-329	1015	18	world	world	NOUN
ftr-329	1015	19	’s	’s	PART
ftr-329	1015	20	fdi	fdi	NOUN
ftr-329	1015	21	represents	represent	VERB
ftr-329	1015	22	investment	investment	NOUN
ftr-329	1015	23	from	from	ADP
ftr-329	1015	24	one	one	NUM
ftr-329	1015	25	high	high	ADJ
ftr-329	1015	26	-	-	PUNCT
ftr-329	1015	27	income	income	NOUN
ftr-329	1015	28	country	country	NOUN
ftr-329	1015	29	into	into	ADP
ftr-329	1015	30	another	another	PRON
ftr-329	1015	31	,	,	PUNCT
ftr-329	1015	32	and	and	CCONJ
ftr-329	1015	33	the	the	DET
ftr-329	1015	34	fact	fact	NOUN
ftr-329	1015	35	that	that	SCONJ
ftr-329	1015	36	a	a	DET
ftr-329	1015	37	very	very	ADV
ftr-329	1015	38	high	high	ADJ
ftr-329	1015	39	fraction	fraction	NOUN
ftr-329	1015	40	of	of	ADP
ftr-329	1015	41	such	such	ADJ
ftr-329	1015	42	investment	investment	NOUN
ftr-329	1015	43	takes	take	VERB
ftr-329	1015	44	the	the	DET
ftr-329	1015	45	form	form	NOUN
ftr-329	1015	46	of	of	ADP
ftr-329	1015	47	acquiring	acquire	VERB
ftr-329	1015	48	existing	exist	VERB
ftr-329	1015	49	businesses.170	businesses.170	CCONJ
ftr-329	1015	50	desai	desai	PROPN
ftr-329	1015	51	and	and	CCONJ
ftr-329	1015	52	hines	hine	VERB
ftr-329	1015	53	frame	frame	VERB
ftr-329	1015	54	their	their	PRON
ftr-329	1015	55	observation	observation	NOUN
ftr-329	1015	56	in	in	ADP
ftr-329	1015	57	terms	term	NOUN
ftr-329	1015	58	of	of	ADP
ftr-329	1015	59	the	the	DET
ftr-329	1015	60	movement	movement	NOUN
ftr-329	1015	61	of	of	ADP
ftr-329	1015	62	investment	investment	NOUN
ftr-329	1015	63	among	among	ADP
ftr-329	1015	64	high	high	ADJ
ftr-329	1015	65	-	-	PUNCT
ftr-329	1015	66	income	income	NOUN
ftr-329	1015	67	rather	rather	ADV
ftr-329	1015	68	than	than	ADP
ftr-329	1015	69	high	high	ADJ
ftr-329	1015	70	-	-	PUNCT
ftr-329	1015	71	tax	tax	NOUN
ftr-329	1015	72	jurisdictions	jurisdiction	NOUN
ftr-329	1015	73	,	,	PUNCT
ftr-329	1015	74	but	but	CCONJ
ftr-329	1015	75	the	the	DET
ftr-329	1015	76	correlation	correlation	NOUN
ftr-329	1015	77	between	between	ADP
ftr-329	1015	78	incomes	income	NOUN
ftr-329	1015	79	and	and	CCONJ
ftr-329	1015	80	taxation	taxation	NOUN
ftr-329	1015	81	is	be	AUX
ftr-329	1015	82	,	,	PUNCT
ftr-329	1015	83	as	as	SCONJ
ftr-329	1015	84	noted	note	VERB
ftr-329	1015	85	previously	previously	ADV
ftr-329	1015	86	,	,	PUNCT
ftr-329	1015	87	itself	itself	PRON
ftr-329	1015	88	quite	quite	ADV
ftr-329	1015	89	167	167	NUM
ftr-329	1015	90	.	.	PUNCT
ftr-329	1016	1	desai	desai	PROPN
ftr-329	1016	2	&	&	CCONJ
ftr-329	1016	3	hines	hines	PROPN
ftr-329	1016	4	,	,	PUNCT
ftr-329	1016	5	evaluating	evaluate	VERB
ftr-329	1016	6	int’l	int’l	NUM
ftr-329	1016	7	tax	tax	NOUN
ftr-329	1016	8	reform	reform	NOUN
ftr-329	1016	9	,	,	PUNCT
ftr-329	1016	10	supra	supra	PROPN
ftr-329	1016	11	note	note	NOUN
ftr-329	1016	12	50	50	NUM
ftr-329	1016	13	,	,	PUNCT
ftr-329	1016	14	at	at	ADP
ftr-329	1016	15	491–92	491–92	PROPN
ftr-329	1016	16	(	(	PUNCT
ftr-329	1016	17	noting	note	VERB
ftr-329	1016	18	the	the	DET
ftr-329	1016	19	sensitivity	sensitivity	NOUN
ftr-329	1016	20	of	of	ADP
ftr-329	1016	21	ownership	ownership	NOUN
ftr-329	1016	22	to	to	ADP
ftr-329	1016	23	tax	tax	NOUN
ftr-329	1016	24	consideratons	consideraton	NOUN
ftr-329	1016	25	)	)	PUNCT
ftr-329	1016	26	.	.	PUNCT
ftr-329	1017	1	168	168	NUM
ftr-329	1017	2	.	.	PUNCT
ftr-329	1018	1	kleinbard	kleinbard	ADJ
ftr-329	1018	2	,	,	PUNCT
ftr-329	1018	3	lessons	lesson	NOUN
ftr-329	1018	4	,	,	PUNCT
ftr-329	1018	5	supra	supra	PROPN
ftr-329	1018	6	note	note	NOUN
ftr-329	1018	7	27	27	NUM
ftr-329	1018	8	.	.	NOUN
ftr-329	1018	9	169	169	NUM
ftr-329	1018	10	.	.	PUNCT
ftr-329	1019	1	i	i	PRON
ftr-329	1019	2	d.	d.	PROPN
ftr-329	1019	3	at	at	ADP
ftr-329	1019	4	72	72	NUM
ftr-329	1019	5	.	.	PUNCT
ftr-329	1019	6	170	170	NUM
ftr-329	1019	7	.	.	PUNCT
ftr-329	1020	1	desai	desai	PROPN
ftr-329	1020	2	&	&	CCONJ
ftr-329	1020	3	hines	hines	PROPN
ftr-329	1020	4	,	,	PUNCT
ftr-329	1020	5	old	old	ADJ
ftr-329	1020	6	rules	rule	NOUN
ftr-329	1020	7	,	,	PUNCT
ftr-329	1020	8	supra	supra	PROPN
ftr-329	1020	9	note	note	NOUN
ftr-329	1020	10	4	4	NUM
ftr-329	1020	11	,	,	PUNCT
ftr-329	1020	12	at	at	ADP
ftr-329	1020	13	956	956	NUM
ftr-329	1020	14	.	.	PUNCT
ftr-329	1020	15	2012	2012	NUM
ftr-329	1020	16	]	]	PUNCT
ftr-329	1020	17	tax	tax	NOUN
ftr-329	1020	18	neutralities	neutrality	NOUN
ftr-329	1020	19	and	and	CCONJ
ftr-329	1020	20	tax	tax	NOUN
ftr-329	1020	21	amenities	amenity	NOUN
ftr-329	1020	22	121	121	NUM
ftr-329	1020	23	high	high	ADJ
ftr-329	1020	24	.	.	PUNCT
ftr-329	1021	1	apart	apart	ADV
ftr-329	1021	2	from	from	ADP
ftr-329	1021	3	tax	tax	NOUN
ftr-329	1021	4	havens	haven	NOUN
ftr-329	1021	5	,	,	PUNCT
ftr-329	1021	6	there	there	PRON
ftr-329	1021	7	are	be	VERB
ftr-329	1021	8	not	not	PART
ftr-329	1021	9	many	many	ADJ
ftr-329	1021	10	high	high	ADJ
ftr-329	1021	11	-	-	PUNCT
ftr-329	1021	12	income	income	NOUN
ftr-329	1021	13	jurisdictions	jurisdiction	NOUN
ftr-329	1021	14	that	that	PRON
ftr-329	1021	15	do	do	AUX
ftr-329	1021	16	not	not	PART
ftr-329	1021	17	have	have	VERB
ftr-329	1021	18	high	high	ADJ
ftr-329	1021	19	taxes.171	taxes.171	NUM
ftr-329	1021	20	vi	vi	PROPN
ftr-329	1021	21	.	.	PUNCT
ftr-329	1021	22	conclusion	conclusion	NOUN
ftr-329	1021	23	taking	take	VERB
ftr-329	1021	24	their	their	PRON
ftr-329	1021	25	cue	cue	NOUN
ftr-329	1021	26	from	from	ADP
ftr-329	1021	27	the	the	DET
ftr-329	1021	28	theory	theory	NOUN
ftr-329	1021	29	of	of	ADP
ftr-329	1021	30	neutrality	neutrality	NOUN
ftr-329	1021	31	as	as	SCONJ
ftr-329	1021	32	developed	develop	VERB
ftr-329	1021	33	in	in	ADP
ftr-329	1021	34	the	the	DET
ftr-329	1021	35	domestic	domestic	ADJ
ftr-329	1021	36	setting	setting	NOUN
ftr-329	1021	37	,	,	PUNCT
ftr-329	1021	38	the	the	DET
ftr-329	1021	39	traditional	traditional	ADJ
ftr-329	1021	40	modes	mode	NOUN
ftr-329	1021	41	of	of	ADP
ftr-329	1021	42	analyzing	analyze	VERB
ftr-329	1021	43	international	international	ADJ
ftr-329	1021	44	tax	tax	NOUN
ftr-329	1021	45	neutrality	neutrality	NOUN
ftr-329	1021	46	downplay	downplay	VERB
ftr-329	1021	47	or	or	CCONJ
ftr-329	1021	48	disregard	disregard	VERB
ftr-329	1021	49	the	the	DET
ftr-329	1021	50	link	link	NOUN
ftr-329	1021	51	between	between	ADP
ftr-329	1021	52	tax	tax	NOUN
ftr-329	1021	53	revenues	revenue	NOUN
ftr-329	1021	54	and	and	CCONJ
ftr-329	1021	55	productivity	productivity	NOUN
ftr-329	1021	56	.	.	PUNCT
ftr-329	1022	1	such	such	DET
ftr-329	1022	2	a	a	DET
ftr-329	1022	3	procedure	procedure	NOUN
ftr-329	1022	4	has	have	VERB
ftr-329	1022	5	a	a	DET
ftr-329	1022	6	surface	surface	NOUN
ftr-329	1022	7	plausibility	plausibility	NOUN
ftr-329	1022	8	in	in	ADP
ftr-329	1022	9	the	the	DET
ftr-329	1022	10	domestic	domestic	ADJ
ftr-329	1022	11	setting	setting	NOUN
ftr-329	1022	12	,	,	PUNCT
ftr-329	1022	13	where	where	SCONJ
ftr-329	1022	14	the	the	DET
ftr-329	1022	15	connection	connection	NOUN
ftr-329	1022	16	between	between	ADP
ftr-329	1022	17	tax	tax	NOUN
ftr-329	1022	18	revenues	revenue	NOUN
ftr-329	1022	19	and	and	CCONJ
ftr-329	1022	20	the	the	DET
ftr-329	1022	21	provision	provision	NOUN
ftr-329	1022	22	of	of	ADP
ftr-329	1022	23	identifiable	identifiable	ADJ
ftr-329	1022	24	benefits	benefit	NOUN
ftr-329	1022	25	can	can	AUX
ftr-329	1022	26	be	be	AUX
ftr-329	1022	27	disregarded	disregard	VERB
ftr-329	1022	28	by	by	ADP
ftr-329	1022	29	assuming	assume	VERB
ftr-329	1022	30	that	that	SCONJ
ftr-329	1022	31	a	a	DET
ftr-329	1022	32	revenue	revenue	NOUN
ftr-329	1022	33	target	target	NOUN
ftr-329	1022	34	implicitly	implicitly	ADV
ftr-329	1022	35	associated	associate	VERB
ftr-329	1022	36	with	with	ADP
ftr-329	1022	37	some	some	DET
ftr-329	1022	38	level	level	NOUN
ftr-329	1022	39	of	of	ADP
ftr-329	1022	40	productivity	productivity	NOUN
ftr-329	1022	41	is	be	AUX
ftr-329	1022	42	exogenously	exogenously	ADV
ftr-329	1022	43	set	set	VERB
ftr-329	1022	44	.	.	PUNCT
ftr-329	1023	1	part	part	NOUN
ftr-329	1023	2	iii.c	iii.c	PROPN
ftr-329	1023	3	.	.	PUNCT
ftr-329	1023	4	discussed	discuss	VERB
ftr-329	1023	5	why	why	SCONJ
ftr-329	1023	6	the	the	DET
ftr-329	1023	7	approach	approach	NOUN
ftr-329	1023	8	is	be	AUX
ftr-329	1023	9	theoretically	theoretically	ADV
ftr-329	1023	10	unsatisfactory	unsatisfactory	ADJ
ftr-329	1023	11	,	,	PUNCT
ftr-329	1023	12	but	but	CCONJ
ftr-329	1023	13	the	the	DET
ftr-329	1023	14	objections	objection	NOUN
ftr-329	1023	15	raised	raise	VERB
ftr-329	1023	16	there	there	PRON
ftr-329	1023	17	do	do	AUX
ftr-329	1023	18	not	not	PART
ftr-329	1023	19	make	make	VERB
ftr-329	1023	20	the	the	DET
ftr-329	1023	21	effort	effort	NOUN
ftr-329	1023	22	to	to	PART
ftr-329	1023	23	model	model	VERB
ftr-329	1023	24	neutrality	neutrality	NOUN
ftr-329	1023	25	for	for	ADP
ftr-329	1023	26	closed	closed	ADJ
ftr-329	1023	27	economies	economy	NOUN
ftr-329	1023	28	in	in	ADP
ftr-329	1023	29	lump	lump	NOUN
ftr-329	1023	30	-	-	PUNCT
ftr-329	1023	31	sum	sum	NOUN
ftr-329	1023	32	terms	term	NOUN
ftr-329	1023	33	an	an	DET
ftr-329	1023	34	entirely	entirely	ADV
ftr-329	1023	35	unhelpful	unhelpful	ADJ
ftr-329	1023	36	exercise	exercise	NOUN
ftr-329	1023	37	.	.	PUNCT
ftr-329	1024	1	the	the	DET
ftr-329	1024	2	procedure	procedure	NOUN
ftr-329	1024	3	is	be	AUX
ftr-329	1024	4	not	not	PART
ftr-329	1024	5	available	available	ADJ
ftr-329	1024	6	even	even	ADV
ftr-329	1024	7	as	as	ADP
ftr-329	1024	8	a	a	DET
ftr-329	1024	9	theoretical	theoretical	ADJ
ftr-329	1024	10	ideal	ideal	NOUN
ftr-329	1024	11	in	in	ADP
ftr-329	1024	12	the	the	DET
ftr-329	1024	13	international	international	ADJ
ftr-329	1024	14	setting	setting	NOUN
ftr-329	1024	15	,	,	PUNCT
ftr-329	1024	16	where	where	SCONJ
ftr-329	1024	17	tax	tax	NOUN
ftr-329	1024	18	rules	rule	NOUN
ftr-329	1024	19	inevitably	inevitably	ADV
ftr-329	1024	20	affect	affect	VERB
ftr-329	1024	21	both	both	DET
ftr-329	1024	22	the	the	DET
ftr-329	1024	23	magnitude	magnitude	NOUN
ftr-329	1024	24	of	of	ADP
ftr-329	1024	25	tax	tax	NOUN
ftr-329	1024	26	revenues	revenue	NOUN
ftr-329	1024	27	and	and	CCONJ
ftr-329	1024	28	the	the	DET
ftr-329	1024	29	identities	identity	NOUN
ftr-329	1024	30	of	of	ADP
ftr-329	1024	31	their	their	PRON
ftr-329	1024	32	recipients	recipient	NOUN
ftr-329	1024	33	.	.	PUNCT
ftr-329	1025	1	in	in	ADP
ftr-329	1025	2	the	the	DET
ftr-329	1025	3	international	international	ADJ
ftr-329	1025	4	setting	setting	NOUN
ftr-329	1025	5	,	,	PUNCT
ftr-329	1025	6	the	the	DET
ftr-329	1025	7	only	only	ADJ
ftr-329	1025	8	way	way	NOUN
ftr-329	1025	9	to	to	PART
ftr-329	1025	10	make	make	VERB
ftr-329	1025	11	sense	sense	NOUN
ftr-329	1025	12	of	of	ADP
ftr-329	1025	13	the	the	DET
ftr-329	1025	14	pre	pre	ADJ
ftr-329	1025	15	-	-	ADJ
ftr-329	1025	16	tax	tax	ADJ
ftr-329	1025	17	rate	rate	NOUN
ftr-329	1025	18	of	of	ADP
ftr-329	1025	19	return	return	NOUN
ftr-329	1025	20	is	be	AUX
ftr-329	1025	21	to	to	PART
ftr-329	1025	22	suppose	suppose	VERB
ftr-329	1025	23	that	that	SCONJ
ftr-329	1025	24	states	state	NOUN
ftr-329	1025	25	begin	begin	VERB
ftr-329	1025	26	from	from	ADP
ftr-329	1025	27	a	a	DET
ftr-329	1025	28	world	world	NOUN
ftr-329	1025	29	of	of	ADP
ftr-329	1025	30	closed	closed	ADJ
ftr-329	1025	31	economies	economy	NOUN
ftr-329	1025	32	and	and	CCONJ
ftr-329	1025	33	then	then	ADV
ftr-329	1025	34	move	move	VERB
ftr-329	1025	35	to	to	ADP
ftr-329	1025	36	more	more	ADV
ftr-329	1025	37	open	open	ADJ
ftr-329	1025	38	ones	one	NOUN
ftr-329	1025	39	.	.	PUNCT
ftr-329	1026	1	but	but	CCONJ
ftr-329	1026	2	tax	tax	NOUN
ftr-329	1026	3	and	and	CCONJ
ftr-329	1026	4	non	non	ADJ
ftr-329	1026	5	-	-	ADJ
ftr-329	1026	6	tax	tax	ADJ
ftr-329	1026	7	investment	investment	NOUN
ftr-329	1026	8	incentives	incentive	NOUN
ftr-329	1026	9	that	that	PRON
ftr-329	1026	10	arise	arise	VERB
ftr-329	1026	11	as	as	SCONJ
ftr-329	1026	12	that	that	DET
ftr-329	1026	13	movement	movement	NOUN
ftr-329	1026	14	takes	take	VERB
ftr-329	1026	15	place	place	NOUN
ftr-329	1026	16	redirect	redirect	ADJ
ftr-329	1026	17	tax	tax	NOUN
ftr-329	1026	18	revenues	revenue	NOUN
ftr-329	1026	19	and	and	CCONJ
ftr-329	1026	20	alter	alter	VERB
ftr-329	1026	21	the	the	DET
ftr-329	1026	22	burdens	burden	NOUN
ftr-329	1026	23	on	on	ADP
ftr-329	1026	24	infrastructure	infrastructure	NOUN
ftr-329	1026	25	,	,	PUNCT
ftr-329	1026	26	each	each	DET
ftr-329	1026	27	of	of	ADP
ftr-329	1026	28	which	which	PRON
ftr-329	1026	29	phenomena	phenomena	NOUN
ftr-329	1026	30	is	be	AUX
ftr-329	1026	31	alone	alone	ADJ
ftr-329	1026	32	sufficient	sufficient	ADJ
ftr-329	1026	33	to	to	PART
ftr-329	1026	34	cause	cause	VERB
ftr-329	1026	35	the	the	DET
ftr-329	1026	36	revenue	revenue	NOUN
ftr-329	1026	37	raised	raise	VERB
ftr-329	1026	38	to	to	PART
ftr-329	1026	39	diverge	diverge	VERB
ftr-329	1026	40	from	from	ADP
ftr-329	1026	41	the	the	DET
ftr-329	1026	42	exogenously	exogenously	ADV
ftr-329	1026	43	set	set	VERB
ftr-329	1026	44	target	target	NOUN
ftr-329	1026	45	and	and	CCONJ
ftr-329	1026	46	thereby	thereby	ADV
ftr-329	1026	47	to	to	PART
ftr-329	1026	48	affect	affect	VERB
ftr-329	1026	49	the	the	DET
ftr-329	1026	50	quantity	quantity	NOUN
ftr-329	1026	51	of	of	ADP
ftr-329	1026	52	tax	tax	NOUN
ftr-329	1026	53	amenities	amenity	NOUN
ftr-329	1026	54	needed	need	VERB
ftr-329	1026	55	to	to	PART
ftr-329	1026	56	maintain	maintain	VERB
ftr-329	1026	57	productivity	productivity	NOUN
ftr-329	1026	58	at	at	ADP
ftr-329	1026	59	the	the	DET
ftr-329	1026	60	originally	originally	ADV
ftr-329	1026	61	chosen	choose	VERB
ftr-329	1026	62	rate	rate	NOUN
ftr-329	1026	63	.	.	PUNCT
ftr-329	1027	1	over	over	ADP
ftr-329	1027	2	time	time	NOUN
ftr-329	1027	3	,	,	PUNCT
ftr-329	1027	4	as	as	SCONJ
ftr-329	1027	5	tax	tax	NOUN
ftr-329	1027	6	amenities	amenity	NOUN
ftr-329	1027	7	exceed	exceed	VERB
ftr-329	1027	8	or	or	CCONJ
ftr-329	1027	9	fall	fall	VERB
ftr-329	1027	10	short	short	ADV
ftr-329	1027	11	of	of	ADP
ftr-329	1027	12	the	the	DET
ftr-329	1027	13	requisite	requisite	ADJ
ftr-329	1027	14	amount	amount	NOUN
ftr-329	1027	15	,	,	PUNCT
ftr-329	1027	16	the	the	DET
ftr-329	1027	17	rate	rate	NOUN
ftr-329	1027	18	of	of	ADP
ftr-329	1027	19	return	return	NOUN
ftr-329	1027	20	that	that	PRON
ftr-329	1027	21	was	be	AUX
ftr-329	1027	22	supposed	suppose	VERB
ftr-329	1027	23	to	to	PART
ftr-329	1027	24	be	be	AUX
ftr-329	1027	25	taken	take	VERB
ftr-329	1027	26	as	as	ADP
ftr-329	1027	27	the	the	DET
ftr-329	1027	28	baseline	baseline	NOUN
ftr-329	1027	29	against	against	ADP
ftr-329	1027	30	which	which	PRON
ftr-329	1027	31	to	to	PART
ftr-329	1027	32	measure	measure	VERB
ftr-329	1027	33	the	the	DET
ftr-329	1027	34	distorting	distorting	ADJ
ftr-329	1027	35	effects	effect	NOUN
ftr-329	1027	36	of	of	ADP
ftr-329	1027	37	tax	tax	NOUN
ftr-329	1027	38	rules	rule	NOUN
ftr-329	1027	39	is	be	AUX
ftr-329	1027	40	adjusted	adjust	VERB
ftr-329	1027	41	.	.	PUNCT
ftr-329	1028	1	as	as	ADP
ftr-329	1028	2	a	a	DET
ftr-329	1028	3	result	result	NOUN
ftr-329	1028	4	,	,	PUNCT
ftr-329	1028	5	what	what	PRON
ftr-329	1028	6	appeared	appear	VERB
ftr-329	1028	7	to	to	PART
ftr-329	1028	8	be	be	AUX
ftr-329	1028	9	a	a	DET
ftr-329	1028	10	baseline	baseline	NOUN
ftr-329	1028	11	turns	turn	VERB
ftr-329	1028	12	out	out	ADP
ftr-329	1028	13	to	to	PART
ftr-329	1028	14	be	be	AUX
ftr-329	1028	15	no	no	DET
ftr-329	1028	16	baseline	baseline	NOUN
ftr-329	1028	17	at	at	ADV
ftr-329	1028	18	all	all	ADV
ftr-329	1028	19	.	.	PUNCT
ftr-329	1029	1	in	in	ADP
ftr-329	1029	2	a	a	DET
ftr-329	1029	3	final	final	ADJ
ftr-329	1029	4	twist	twist	NOUN
ftr-329	1029	5	,	,	PUNCT
ftr-329	1029	6	the	the	DET
ftr-329	1029	7	alterations	alteration	NOUN
ftr-329	1029	8	themselves	themselves	PRON
ftr-329	1029	9	may	may	AUX
ftr-329	1029	10	well	well	ADV
ftr-329	1029	11	be	be	AUX
ftr-329	1029	12	productivityand	productivityand	VERB
ftr-329	1029	13	even	even	ADV
ftr-329	1029	14	efficiencyenhancing	efficiencyenhance	VERB
ftr-329	1029	15	,	,	PUNCT
ftr-329	1029	16	even	even	ADV
ftr-329	1029	17	though	though	SCONJ
ftr-329	1029	18	they	they	PRON
ftr-329	1029	19	are	be	AUX
ftr-329	1029	20	“	"	PUNCT
ftr-329	1029	21	tax	tax	NOUN
ftr-329	1029	22	-	-	PUNCT
ftr-329	1029	23	motivated	motivated	ADJ
ftr-329	1029	24	.	.	PUNCT
ftr-329	1029	25	”	"	PUNCT
ftr-329	1030	1	where	where	SCONJ
ftr-329	1030	2	,	,	PUNCT
ftr-329	1030	3	for	for	ADP
ftr-329	1030	4	example	example	NOUN
ftr-329	1030	5	,	,	PUNCT
ftr-329	1030	6	tax	tax	NOUN
ftr-329	1030	7	rules	rule	NOUN
ftr-329	1030	8	encourage	encourage	VERB
ftr-329	1030	9	low	low	ADJ
ftr-329	1030	10	-	-	PUNCT
ftr-329	1030	11	productivity	productivity	NOUN
ftr-329	1030	12	,	,	PUNCT
ftr-329	1030	13	low	low	ADJ
ftr-329	1030	14	-	-	PUNCT
ftr-329	1030	15	tax	tax	NOUN
ftr-329	1030	16	source	source	NOUN
ftr-329	1030	17	jurisdictions	jurisdiction	NOUN
ftr-329	1030	18	to	to	PART
ftr-329	1030	19	compete	compete	VERB
ftr-329	1030	20	on	on	ADP
ftr-329	1030	21	the	the	DET
ftr-329	1030	22	supply	supply	NOUN
ftr-329	1030	23	of	of	ADP
ftr-329	1030	24	tax	tax	NOUN
ftr-329	1030	25	amenities	amenity	NOUN
ftr-329	1030	26	(	(	PUNCT
ftr-329	1030	27	rather	rather	ADV
ftr-329	1030	28	than	than	ADP
ftr-329	1030	29	on	on	ADP
ftr-329	1030	30	tax	tax	NOUN
ftr-329	1030	31	rate	rate	NOUN
ftr-329	1030	32	)	)	PUNCT
ftr-329	1030	33	,	,	PUNCT
ftr-329	1030	34	the	the	DET
ftr-329	1030	35	net	net	ADJ
ftr-329	1030	36	effect	effect	NOUN
ftr-329	1030	37	over	over	ADP
ftr-329	1030	38	time	time	NOUN
ftr-329	1030	39	would	would	AUX
ftr-329	1030	40	seem	seem	VERB
ftr-329	1030	41	to	to	PART
ftr-329	1030	42	be	be	AUX
ftr-329	1030	43	(	(	PUNCT
ftr-329	1030	44	at	at	ADP
ftr-329	1030	45	worst	bad	ADJ
ftr-329	1030	46	)	)	PUNCT
ftr-329	1030	47	a	a	DET
ftr-329	1030	48	slight	slight	ADJ
ftr-329	1030	49	lowering	lowering	NOUN
ftr-329	1030	50	of	of	ADP
ftr-329	1030	51	productivity	productivity	NOUN
ftr-329	1030	52	in	in	ADP
ftr-329	1030	53	high	high	ADJ
ftr-329	1030	54	-	-	PUNCT
ftr-329	1030	55	tax	tax	NOUN
ftr-329	1030	56	residence	residence	NOUN
ftr-329	1030	57	jurisdictions	jurisdiction	NOUN
ftr-329	1030	58	and	and	CCONJ
ftr-329	1030	59	a	a	DET
ftr-329	1030	60	much	much	ADV
ftr-329	1030	61	larger	large	ADJ
ftr-329	1030	62	increase	increase	NOUN
ftr-329	1030	63	in	in	ADP
ftr-329	1030	64	the	the	DET
ftr-329	1030	65	productivity	productivity	NOUN
ftr-329	1030	66	of	of	ADP
ftr-329	1030	67	the	the	DET
ftr-329	1030	68	sources	source	NOUN
ftr-329	1030	69	.	.	PUNCT
ftr-329	1031	1	on	on	ADP
ftr-329	1031	2	a	a	DET
ftr-329	1031	3	worldwide	worldwide	ADJ
ftr-329	1031	4	basis	basis	NOUN
ftr-329	1031	5	,	,	PUNCT
ftr-329	1031	6	that	that	PRON
ftr-329	1031	7	would	would	AUX
ftr-329	1031	8	count	count	VERB
ftr-329	1031	9	as	as	ADP
ftr-329	1031	10	tax	tax	NOUN
ftr-329	1031	11	-	-	PUNCT
ftr-329	1031	12	motivated	motivate	VERB
ftr-329	1031	13	capital	capital	NOUN
ftr-329	1031	14	shifts	shift	NOUN
ftr-329	1031	15	leading	lead	VERB
ftr-329	1031	16	to	to	ADP
ftr-329	1031	17	arrangements	arrangement	NOUN
ftr-329	1031	18	that	that	PRON
ftr-329	1031	19	are	be	AUX
ftr-329	1031	20	welfare	welfare	NOUN
ftr-329	1031	21	-	-	PUNCT
ftr-329	1031	22	enhancing	enhancing	NOUN
ftr-329	1031	23	,	,	PUNCT
ftr-329	1031	24	not	not	PART
ftr-329	1031	25	welfarereducing	welfarereduce	VERB
ftr-329	1031	26	.	.	PUNCT
ftr-329	1032	1	one	one	NUM
ftr-329	1032	2	inference	inference	NOUN
ftr-329	1032	3	that	that	PRON
ftr-329	1032	4	may	may	AUX
ftr-329	1032	5	be	be	AUX
ftr-329	1032	6	drawn	draw	VERB
ftr-329	1032	7	from	from	ADP
ftr-329	1032	8	these	these	DET
ftr-329	1032	9	observations	observation	NOUN
ftr-329	1032	10	is	be	AUX
ftr-329	1032	11	that	that	SCONJ
ftr-329	1032	12	a	a	DET
ftr-329	1032	13	more	more	ADV
ftr-329	1032	14	fruitful	fruitful	ADJ
ftr-329	1032	15	lens	lens	NOUN
ftr-329	1032	16	than	than	ADP
ftr-329	1032	17	neutrality	neutrality	NOUN
ftr-329	1032	18	through	through	ADP
ftr-329	1032	19	which	which	PRON
ftr-329	1032	20	to	to	PART
ftr-329	1032	21	view	view	VERB
ftr-329	1032	22	the	the	DET
ftr-329	1032	23	effects	effect	NOUN
ftr-329	1032	24	of	of	ADP
ftr-329	1032	25	international	international	ADJ
ftr-329	1032	26	tax	tax	NOUN
ftr-329	1032	27	rules	rule	NOUN
ftr-329	1032	28	is	be	AUX
ftr-329	1032	29	the	the	DET
ftr-329	1032	30	competitive	competitive	ADJ
ftr-329	1032	31	,	,	PUNCT
ftr-329	1032	32	allocative	allocative	ADJ
ftr-329	1032	33	,	,	PUNCT
ftr-329	1032	34	and	and	CCONJ
ftr-329	1032	35	distributional	distributional	ADJ
ftr-329	1032	36	properties	property	NOUN
ftr-329	1032	37	of	of	ADP
ftr-329	1032	38	various	various	ADJ
ftr-329	1032	39	possible	possible	ADJ
ftr-329	1032	40	tax	tax	NOUN
ftr-329	1032	41	regimes	regime	NOUN
ftr-329	1032	42	.	.	PUNCT
ftr-329	1033	1	from	from	ADP
ftr-329	1033	2	a	a	DET
ftr-329	1033	3	global	global	ADJ
ftr-329	1033	4	welfare	welfare	NOUN
ftr-329	1033	5	171	171	NUM
ftr-329	1033	6	.	.	PUNCT
ftr-329	1034	1	see	see	VERB
ftr-329	1034	2	supra	supra	PROPN
ftr-329	1034	3	part	part	PROPN
ftr-329	1034	4	iv	iv	NUM
ftr-329	1034	5	.	.	PROPN
ftr-329	1034	6	122	122	NUM
ftr-329	1034	7	florida	florida	PROPN
ftr-329	1034	8	tax	tax	PROPN
ftr-329	1034	9	review	review	NOUN
ftr-329	1034	10	[	[	X
ftr-329	1034	11	vol	vol	NOUN
ftr-329	1034	12	.	.	PUNCT
ftr-329	1035	1	12:2	12:2	NUM
ftr-329	1035	2	perspective	perspective	NOUN
ftr-329	1035	3	,	,	PUNCT
ftr-329	1035	4	the	the	DET
ftr-329	1035	5	object	object	NOUN
ftr-329	1035	6	of	of	ADP
ftr-329	1035	7	designing	design	VERB
ftr-329	1035	8	a	a	DET
ftr-329	1035	9	tax	tax	NOUN
ftr-329	1035	10	regime	regime	NOUN
ftr-329	1035	11	is	be	AUX
ftr-329	1035	12	not	not	PART
ftr-329	1035	13	to	to	PART
ftr-329	1035	14	maximize	maximize	VERB
ftr-329	1035	15	neutrality	neutrality	NOUN
ftr-329	1035	16	but	but	CCONJ
ftr-329	1035	17	to	to	PART
ftr-329	1035	18	promote	promote	VERB
ftr-329	1035	19	overall	overall	ADJ
ftr-329	1035	20	welfare	welfare	NOUN
ftr-329	1035	21	,	,	PUNCT
ftr-329	1035	22	which	which	PRON
ftr-329	1035	23	may	may	AUX
ftr-329	1035	24	require	require	VERB
ftr-329	1035	25	promoting	promote	VERB
ftr-329	1035	26	tax	tax	NOUN
ftr-329	1035	27	“	"	PUNCT
ftr-329	1035	28	distortions	distortion	NOUN
ftr-329	1035	29	”	"	PUNCT
ftr-329	1035	30	that	that	PRON
ftr-329	1035	31	improve	improve	VERB
ftr-329	1035	32	total	total	ADJ
ftr-329	1035	33	productivity	productivity	NOUN
ftr-329	1035	34	.	.	PUNCT
ftr-329	1036	1	a	a	DET
ftr-329	1036	2	second	second	ADJ
ftr-329	1036	3	inference	inference	NOUN
ftr-329	1036	4	is	be	AUX
ftr-329	1036	5	that	that	SCONJ
ftr-329	1036	6	sensitivity	sensitivity	NOUN
ftr-329	1036	7	to	to	ADP
ftr-329	1036	8	the	the	DET
ftr-329	1036	9	relationship	relationship	NOUN
ftr-329	1036	10	between	between	ADP
ftr-329	1036	11	tax	tax	NOUN
ftr-329	1036	12	revenue	revenue	NOUN
ftr-329	1036	13	and	and	CCONJ
ftr-329	1036	14	productivity	productivity	NOUN
ftr-329	1036	15	suggests	suggest	VERB
ftr-329	1036	16	that	that	SCONJ
ftr-329	1036	17	the	the	DET
ftr-329	1036	18	consequences	consequence	NOUN
ftr-329	1036	19	of	of	ADP
ftr-329	1036	20	adopting	adopt	VERB
ftr-329	1036	21	various	various	ADJ
ftr-329	1036	22	possible	possible	ADJ
ftr-329	1036	23	methods	method	NOUN
ftr-329	1036	24	of	of	ADP
ftr-329	1036	25	double	double	ADJ
ftr-329	1036	26	tax	tax	NOUN
ftr-329	1036	27	relief	relief	NOUN
ftr-329	1036	28	are	be	AUX
ftr-329	1036	29	likely	likely	ADJ
ftr-329	1036	30	to	to	PART
ftr-329	1036	31	be	be	AUX
ftr-329	1036	32	quite	quite	ADV
ftr-329	1036	33	different	different	ADJ
ftr-329	1036	34	from	from	ADP
ftr-329	1036	35	those	those	PRON
ftr-329	1036	36	assumed	assume	VERB
ftr-329	1036	37	under	under	ADP
ftr-329	1036	38	the	the	DET
ftr-329	1036	39	traditional	traditional	ADJ
ftr-329	1036	40	view	view	NOUN
ftr-329	1036	41	.	.	PUNCT
ftr-329	1037	1	in	in	ADP
ftr-329	1037	2	particular	particular	ADJ
ftr-329	1037	3	,	,	PUNCT
ftr-329	1037	4	worldwide	worldwide	ADJ
ftr-329	1037	5	regimes	regime	NOUN
ftr-329	1037	6	are	be	AUX
ftr-329	1037	7	more	more	ADV
ftr-329	1037	8	likely	likely	ADJ
ftr-329	1037	9	than	than	ADP
ftr-329	1037	10	territorial	territorial	ADJ
ftr-329	1037	11	regimes	regime	NOUN
ftr-329	1037	12	to	to	PART
ftr-329	1037	13	promote	promote	VERB
ftr-329	1037	14	welfare	welfare	NOUN
ftr-329	1037	15	-	-	PUNCT
ftr-329	1037	16	enhancing	enhance	VERB
ftr-329	1037	17	improvements	improvement	NOUN
ftr-329	1037	18	to	to	ADP
ftr-329	1037	19	infrastructure	infrastructure	NOUN
ftr-329	1037	20	in	in	ADP
ftr-329	1037	21	low	low	ADJ
ftr-329	1037	22	-	-	PUNCT
ftr-329	1037	23	tax	tax	NOUN
ftr-329	1037	24	jurisdictions	jurisdiction	NOUN
ftr-329	1037	25	.	.	PUNCT
ftr-329	1038	1	by	by	ADP
ftr-329	1038	2	contrast	contrast	NOUN
ftr-329	1038	3	,	,	PUNCT
ftr-329	1038	4	territorial	territorial	ADJ
ftr-329	1038	5	taxation	taxation	NOUN
ftr-329	1038	6	tends	tend	VERB
ftr-329	1038	7	to	to	PART
ftr-329	1038	8	promote	promote	VERB
ftr-329	1038	9	harmful	harmful	ADJ
ftr-329	1038	10	tax	tax	NOUN
ftr-329	1038	11	competition	competition	NOUN
ftr-329	1038	12	among	among	ADP
ftr-329	1038	13	developing	develop	VERB
ftr-329	1038	14	countries	country	NOUN
ftr-329	1038	15	while	while	SCONJ
ftr-329	1038	16	yielding	yield	VERB
ftr-329	1038	17	little	little	ADJ
ftr-329	1038	18	competitive	competitive	ADJ
ftr-329	1038	19	or	or	CCONJ
ftr-329	1038	20	savings	saving	NOUN
ftr-329	1038	21	benefit	benefit	NOUN
ftr-329	1038	22	to	to	ADP
ftr-329	1038	23	high	high	ADJ
ftr-329	1038	24	-	-	PUNCT
ftr-329	1038	25	tax	tax	NOUN
ftr-329	1038	26	jurisdictions	jurisdiction	NOUN
ftr-329	1038	27	.	.	PUNCT
ftr-329	1039	1	2012	2012	NUM
ftr-329	1039	2	]	]	PUNCT
ftr-329	1039	3	tax	tax	NOUN
ftr-329	1039	4	neutralities	neutrality	NOUN
ftr-329	1039	5	and	and	CCONJ
ftr-329	1039	6	tax	tax	NOUN
ftr-329	1039	7	amenities	amenity	NOUN
ftr-329	1039	8	123	123	NUM
ftr-329	1039	9	appendix	appendix	NOUN
ftr-329	1039	10	data	datum	NOUN
ftr-329	1039	11	for	for	ADP
ftr-329	1039	12	the	the	DET
ftr-329	1039	13	regression	regression	NOUN
ftr-329	1039	14	in	in	ADP
ftr-329	1039	15	equation	equation	NOUN
ftr-329	1039	16	(	(	PUNCT
ftr-329	1039	17	1	1	NUM
ftr-329	1039	18	):	):	PUNCT
ftr-329	1039	19	y	y	PROPN
ftr-329	1039	20	=	=	SYM
ftr-329	1039	21	ln(p1+x1)*ln(p2	ln(p1+x1)*ln(p2	PROPN
ftr-329	1039	22	+	+	CCONJ
ftr-329	1039	23	x2	x2	PROPN
ftr-329	1039	24	)	)	PUNCT
ftr-329	1039	25	,	,	PUNCT
ftr-329	1039	26	where	where	SCONJ
ftr-329	1039	27	:	:	PUNCT
ftr-329	1039	28	p1	p1	NOUN
ftr-329	1039	29	:	:	PUNCT
ftr-329	1039	30	country	country	NOUN
ftr-329	1039	31	population	population	NOUN
ftr-329	1039	32	in	in	ADP
ftr-329	1039	33	1980	1980	NUM
ftr-329	1039	34	as	as	ADP
ftr-329	1039	35	fraction	fraction	NOUN
ftr-329	1039	36	of	of	ADP
ftr-329	1039	37	u.s	u.s	PROPN
ftr-329	1039	38	.	.	PROPN
ftr-329	1039	39	1980	1980	NUM
ftr-329	1039	40	population	population	NOUN
ftr-329	1039	41	.	.	PUNCT
ftr-329	1040	1	p2	p2	PROPN
ftr-329	1040	2	:	:	PUNCT
ftr-329	1040	3	country	country	NOUN
ftr-329	1040	4	tax	tax	NOUN
ftr-329	1040	5	revenue	revenue	NOUN
ftr-329	1040	6	in	in	ADP
ftr-329	1040	7	1980	1980	NUM
ftr-329	1040	8	as	as	ADP
ftr-329	1040	9	percentage	percentage	NOUN
ftr-329	1040	10	u.s	u.s	PROPN
ftr-329	1040	11	.	.	PROPN
ftr-329	1040	12	tax	tax	NOUN
ftr-329	1040	13	revenue	revenue	NOUN
ftr-329	1040	14	1980	1980	NUM
ftr-329	1040	15	,	,	PUNCT
ftr-329	1040	16	backing	back	VERB
ftr-329	1040	17	out	out	ADP
ftr-329	1040	18	all	all	DET
ftr-329	1040	19	social	social	ADJ
ftr-329	1040	20	security	security	NOUN
ftr-329	1040	21	contributions	contribution	NOUN
ftr-329	1040	22	.	.	PUNCT
ftr-329	1041	1	x1	x1	X
ftr-329	1041	2	,	,	PUNCT
ftr-329	1041	3	x2	x2	PROPN
ftr-329	1041	4	:	:	PUNCT
ftr-329	1041	5	parameters	parameter	NOUN
ftr-329	1041	6	derived	derive	VERB
ftr-329	1041	7	by	by	ADP
ftr-329	1041	8	the	the	DET
ftr-329	1041	9	regression	regression	NOUN
ftr-329	1041	10	.	.	PUNCT
ftr-329	1042	1	y	y	NOUN
ftr-329	1042	2	:	:	PUNCT
ftr-329	1042	3	predicted	predict	VERB
ftr-329	1042	4	gdp	gdp	NOUN
ftr-329	1042	5	per	per	ADP
ftr-329	1042	6	capita	capita	NOUN
ftr-329	1042	7	as	as	ADP
ftr-329	1042	8	a	a	DET
ftr-329	1042	9	fraction	fraction	NOUN
ftr-329	1042	10	of	of	ADP
ftr-329	1042	11	u.s	u.s	PROPN
ftr-329	1042	12	.	.	PROPN
ftr-329	1042	13	gdp	gdp	NOUN
ftr-329	1042	14	per	per	ADP
ftr-329	1042	15	capita	capita	NOUN
ftr-329	1042	16	,	,	PUNCT
ftr-329	1042	17	1980	1980	NUM
ftr-329	1042	18	.	.	PUNCT
ftr-329	1043	1	country	country	NOUN
ftr-329	1043	2	*	*	PUNCT
ftr-329	1043	3	p1	p1	PROPN
ftr-329	1043	4	p2	p2	NOUN
ftr-329	1043	5	y	y	PROPN
ftr-329	1043	6	yc	yc	PROPN
ftr-329	1043	7	y	y	PROPN
ftr-329	1043	8	-	-	PROPN
ftr-329	1043	9	yc	yc	PROPN
ftr-329	1043	10	seest	se	ADJ
ftr-329	1043	11	yclo	yclo	PROPN
ftr-329	1043	12	ychi	ychi	PROPN
ftr-329	1043	13	australia	australia	PROPN
ftr-329	1043	14	0.0643	0.0643	NUM
ftr-329	1043	15	0.9621	0.9621	NUM
ftr-329	1043	16	0.8350	0.8350	NUM
ftr-329	1043	17	0.8899	0.8899	NUM
ftr-329	1043	18	-0.0549	-0.0549	NOUN
ftr-329	1043	19	0.0363	0.0363	NUM
ftr-329	1043	20	0.8145	0.8145	NUM
ftr-329	1043	21	0.9654	0.9654	NUM
ftr-329	1043	22	austria	austria	PROPN
ftr-329	1043	23	0.0332	0.0332	NUM
ftr-329	1044	1	1.1771	1.1771	NUM
ftr-329	1044	2	0.9191	0.9191	NUM
ftr-329	1044	3	0.9805	0.9805	NUM
ftr-329	1044	4	-0.0614	-0.0614	X
ftr-329	1045	1	0.0430	0.0430	NUM
ftr-329	1045	2	0.8911	0.8911	NUM
ftr-329	1045	3	1.0699	1.0699	NUM
ftr-329	1045	4	belgium	belgium	NOUN
ftr-329	1045	5	0.0433	0.0433	NUM
ftr-329	1045	6	1.1685	1.1685	NUM
ftr-329	1045	7	0.8925	0.8925	NUM
ftr-329	1045	8	0.9797	0.9797	NUM
ftr-329	1045	9	-0.0872	-0.0872	NOUN
ftr-329	1045	10	0.0425	0.0425	NUM
ftr-329	1045	11	0.8914	0.8914	NUM
ftr-329	1045	12	1.0681	1.0681	NUM
ftr-329	1045	13	canada	canada	PROPN
ftr-329	1045	14	0.1082	0.1082	NUM
ftr-329	1045	15	0.9807	0.9807	NUM
ftr-329	1045	16	0.9591	0.9591	NUM
ftr-329	1045	17	0.9109	0.9109	NUM
ftr-329	1045	18	0.0482	0.0482	NUM
ftr-329	1045	19	0.0361	0.0361	NUM
ftr-329	1045	20	0.8359	0.8359	NUM
ftr-329	1045	21	0.9859	0.9859	NUM
ftr-329	1045	22	denmark	denmark	NOUN
ftr-329	1045	23	0.0225	0.0225	NUM
ftr-329	1045	24	1.7977	1.7977	NUM
ftr-329	1045	25	1.2836	1.2836	NUM
ftr-329	1045	26	1.2200	1.2200	NUM
ftr-329	1045	27	0.0636	0.0636	NUM
ftr-329	1045	28	0.0618	0.0618	NUM
ftr-329	1045	29	1.0915	1.0915	NUM
ftr-329	1045	30	1.3486	1.3486	NUM
ftr-329	1045	31	finland	finland	NOUN
ftr-329	1045	32	0.0210	0.0210	NUM
ftr-329	1045	33	0.8249	0.8249	NUM
ftr-329	1045	34	0.8514	0.8514	NUM
ftr-329	1045	35	0.8101	0.8101	NUM
ftr-329	1045	36	0.0413	0.0413	NUM
ftr-329	1045	37	0.0336	0.0336	NUM
ftr-329	1045	38	0.7402	0.7402	NUM
ftr-329	1045	39	0.8800	0.8800	NUM
ftr-329	1045	40	france	france	PROPN
ftr-329	1045	41	0.2425	0.2425	NUM
ftr-329	1045	42	0.8207	0.8207	NUM
ftr-329	1045	43	0.9032	0.9032	NUM
ftr-329	1045	44	0.8620	0.8620	NUM
ftr-329	1045	45	0.0412	0.0412	NUM
ftr-329	1045	46	0.0318	0.0318	NUM
ftr-329	1045	47	0.7960	0.7960	NUM
ftr-329	1045	48	0.9281	0.9281	NUM
ftr-329	1045	49	germany	germany	PROPN
ftr-329	1045	50	0.2713	0.2713	NUM
ftr-329	1045	51	1.0417	1.0417	NUM
ftr-329	1045	52	0.9105	0.9105	NUM
ftr-329	1045	53	0.9847	0.9847	NUM
ftr-329	1045	54	-0.0742	-0.0742	NOUN
ftr-329	1045	55	0.0351	0.0351	NOUN
ftr-329	1045	56	0.9116	0.9116	NUM
ftr-329	1045	57	1.0577	1.0577	NUM
ftr-329	1045	58	greece	greece	NOUN
ftr-329	1045	59	0.0416	0.0416	NUM
ftr-329	1045	60	0.0444	0.0444	NUM
ftr-329	1045	61	0.5374	0.5374	NUM
ftr-329	1045	62	0.3139	0.3139	NUM
ftr-329	1045	63	0.2235	0.2235	NUM
ftr-329	1045	64	0.0540	0.0540	NUM
ftr-329	1045	65	0.2016	0.2016	NUM
ftr-329	1045	66	0.4263	0.4263	NUM
ftr-329	1045	67	ireland	ireland	NOUN
ftr-329	1045	68	0.0150	0.0150	NUM
ftr-329	1045	69	0.4406	0.4406	NUM
ftr-329	1045	70	0.6190	0.6190	NUM
ftr-329	1045	71	0.5920	0.5920	NUM
ftr-329	1045	72	0.0270	0.0270	NUM
ftr-329	1045	73	0.0324	0.0324	NUM
ftr-329	1045	74	0.5247	0.5247	NUM
ftr-329	1045	75	0.6594	0.6594	NUM
ftr-329	1045	76	italy	italy	PROPN
ftr-329	1045	77	0.2484	0.2484	NUM
ftr-329	1045	78	0.2869	0.2869	NUM
ftr-329	1045	79	0.7960	0.7960	NUM
ftr-329	1045	80	0.5264	0.5264	NUM
ftr-329	1045	81	0.2696	0.2696	NUM
ftr-329	1045	82	0.0421	0.0421	NUM
ftr-329	1045	83	0.4388	0.4388	NUM
ftr-329	1045	84	0.6139	0.6139	NUM
ftr-329	1045	85	japan	japan	PROPN
ftr-329	1045	86	0.5141	0.5141	NUM
ftr-329	1045	87	0.5188	0.5188	NUM
ftr-329	1045	88	0.7947	0.7947	NUM
ftr-329	1045	89	0.7326	0.7326	NUM
ftr-329	1045	90	0.0621	0.0621	NUM
ftr-329	1045	91	0.0365	0.0365	NUM
ftr-329	1045	92	0.6568	0.6568	NUM
ftr-329	1045	93	0.8084	0.8084	NUM
ftr-329	1045	94	korea	korea	PROPN
ftr-329	1045	95	0.1678	0.1678	NUM
ftr-329	1045	96	0.0888	0.0888	NUM
ftr-329	1045	97	0.1685	0.1685	NUM
ftr-329	1045	98	0.3629	0.3629	NUM
ftr-329	1045	99	-0.1944	-0.1944	NOUN
ftr-329	1046	1	0.0535	0.0535	NUM
ftr-329	1046	2	0.2518	0.2518	NUM
ftr-329	1046	3	0.4741	0.4741	NUM
ftr-329	1046	4	mexico	mexico	NOUN
ftr-329	1046	5	0.3008	0.3008	NUM
ftr-329	1046	6	0.1332	0.1332	NUM
ftr-329	1046	7	0.2382	0.2382	NUM
ftr-329	1046	8	0.4136	0.4136	NUM
ftr-329	1046	9	-0.1754	-0.1754	NOUN
ftr-329	1046	10	0.0531	0.0531	NUM
ftr-329	1046	11	0.3033	0.3033	NUM
ftr-329	1046	12	0.5240	0.5240	NUM
ftr-329	1046	13	netherlands	netherland	NOUN
ftr-329	1046	14	0.0622	0.0622	NUM
ftr-329	1046	15	1.3235	1.3235	NUM
ftr-329	1046	16	0.9602	0.9602	NUM
ftr-329	1046	17	1.0524	1.0524	NUM
ftr-329	1046	18	-0.0922	-0.0922	NOUN
ftr-329	1046	19	0.0467	0.0467	NUM
ftr-329	1046	20	0.9553	0.9553	NUM
ftr-329	1046	21	1.1496	1.1496	NUM
ftr-329	1046	22	new	new	ADJ
ftr-329	1046	23	zealand	zealand	PROPN
ftr-329	1046	24	0.0140	0.0140	NUM
ftr-329	1046	25	0.7253	0.7253	NUM
ftr-329	1046	26	0.6463	0.6463	NUM
ftr-329	1046	27	0.7562	0.7562	NUM
ftr-329	1046	28	-0.1099	-0.1099	NOUN
ftr-329	1046	29	0.0319	0.0319	NUM
ftr-329	1046	30	0.6899	0.6899	NUM
ftr-329	1046	31	0.8225	0.8225	NUM
ftr-329	1046	32	norway	norway	NOUN
ftr-329	1046	33	0.0180	0.0180	NUM
ftr-329	1046	34	1.6240	1.6240	NUM
ftr-329	1046	35	1.4941	1.4941	NUM
ftr-329	1046	36	1.1557	1.1557	NUM
ftr-329	1046	37	0.3384	0.3384	NUM
ftr-329	1046	38	0.0569	0.0569	NUM
ftr-329	1046	39	1.0373	1.0373	NUM
ftr-329	1046	40	1.2741	1.2741	NUM
ftr-329	1046	41	portugal	portugal	PROPN
ftr-329	1046	42	0.0430	0.0430	NUM
ftr-329	1046	43	0.0560	0.0560	NUM
ftr-329	1046	44	0.3748	0.3748	NUM
ftr-329	1046	45	0.3235	0.3235	NUM
ftr-329	1046	46	0.0513	0.0513	NUM
ftr-329	1046	47	0.0531	0.0531	NUM
ftr-329	1046	48	0.2131	0.2131	NUM
ftr-329	1046	49	0.4339	0.4339	NUM
ftr-329	1046	50	spain	spain	PROPN
ftr-329	1046	51	0.1650	0.1650	NUM
ftr-329	1046	52	0.1302	0.1302	NUM
ftr-329	1046	53	0.5679	0.5679	NUM
ftr-329	1046	54	0.3961	0.3961	NUM
ftr-329	1046	55	0.1718	0.1718	NUM
ftr-329	1046	56	0.0502	0.0502	NUM
ftr-329	1046	57	0.2916	0.2916	NUM
ftr-329	1046	58	0.5005	0.5005	NUM
ftr-329	1046	59	sweden	sweden	NOUN
ftr-329	1046	60	0.0366	0.0366	NUM
ftr-329	1046	61	1.6330	1.6330	NUM
ftr-329	1046	62	0.9717	0.9717	NUM
ftr-329	1046	63	1.1658	1.1658	NUM
ftr-329	1046	64	-0.1941	-0.1941	NOUN
ftr-329	1046	65	0.0567	0.0567	NUM
ftr-329	1046	66	1.0480	1.0480	NUM
ftr-329	1046	67	1.2836	1.2836	NUM
ftr-329	1046	68	turkey	turkey	NOUN
ftr-329	1046	69	0.1983	0.1983	NUM
ftr-329	1046	70	0.0564	0.0564	NUM
ftr-329	1046	71	0.1021	0.1021	NUM
ftr-329	1046	72	0.3390	0.3390	NUM
ftr-329	1046	73	-0.2369	-0.2369	NOUN
ftr-329	1046	74	0.0568	0.0568	NUM
ftr-329	1046	75	0.2208	0.2208	NUM
ftr-329	1046	76	0.4571	0.4571	NUM
ftr-329	1046	77	united	united	ADJ
ftr-329	1046	78	kingdom	kingdom	PROPN
ftr-329	1046	79	0.2478	0.2478	NUM
ftr-329	1046	80	0.8674	0.8674	NUM
ftr-329	1046	81	0.8299	0.8299	NUM
ftr-329	1046	82	0.8886	0.8886	NUM
ftr-329	1046	83	-0.0587	-0.0587	NOUN
ftr-329	1046	84	0.0323	0.0323	NUM
ftr-329	1046	85	0.8214	0.8214	NUM
ftr-329	1046	86	0.9558	0.9558	NUM
ftr-329	1046	87	united	united	PROPN
ftr-329	1046	88	states	states	PROPN
ftr-329	1046	89	1.0000	1.0000	NUM
ftr-329	1046	90	0.7810	0.7810	NUM
ftr-329	1046	91	1.0000	1.0000	NUM
ftr-329	1046	92	0.9961	0.9961	NUM
ftr-329	1046	93	0.0039	0.0039	NUM
ftr-329	1046	94	0.0345	0.0345	NUM
ftr-329	1046	95	0.9243	0.9243	NUM
ftr-329	1046	96	1.0678	1.0678	NUM
ftr-329	1046	97	tax	tax	NOUN
ftr-329	1046	98	neutrality	neutrality	NOUN
ftr-329	1046	99	and	and	CCONJ
ftr-329	1046	100	tax	tax	NOUN
ftr-329	1046	101	amenities	amenity	NOUN
ftr-329	1046	102	david	david	PROPN
ftr-329	1046	103	hasen0f	hasen0f	PROPN
ftr-329	1046	104	abstract	abstract	ADJ
ftr-329	1046	105	appendix	appendix	PROPN
ftr-329	1046	106	123	123	NUM
ftr-329	1046	107	b.	b.	NOUN
ftr-329	1046	108	neutrality	neutrality	NOUN
ftr-329	1046	109	tradeoffs	tradeoff	NOUN
ftr-329	1046	110	(	(	PUNCT
ftr-329	1046	111	i	i	NOUN
ftr-329	1046	112	)	)	PUNCT
ftr-329	1046	113	non	non	ADJ
ftr-329	1046	114	-	-	NOUN
ftr-329	1046	115	preservation	preservation	NOUN
ftr-329	1046	116	of	of	ADP
ftr-329	1046	117	savings	saving	NOUN
ftr-329	1046	118	neutrality	neutrality	NOUN
ftr-329	1046	119	(	(	PUNCT
ftr-329	1046	120	ii	ii	NOUN
ftr-329	1046	121	)	)	PUNCT
ftr-329	1046	122	non	non	NOUN
ftr-329	1046	123	-	-	NOUN
ftr-329	1046	124	preservation	preservation	NOUN
ftr-329	1046	125	of	of	ADP
ftr-329	1046	126	production	production	NOUN
ftr-329	1046	127	neutrality	neutrality	NOUN
ftr-329	1046	128	(	(	PUNCT
ftr-329	1046	129	iii	iii	NOUN
ftr-329	1046	130	)	)	PUNCT
ftr-329	1046	131	comparison	comparison	NOUN
ftr-329	1046	132	with	with	ADP
ftr-329	1046	133	ownership	ownership	NOUN
ftr-329	1046	134	and	and	CCONJ
ftr-329	1046	135	competitive	competitive	ADJ
ftr-329	1046	136	neutralities	neutrality	NOUN
ftr-329	1046	137	a.	a.	NOUN
ftr-329	1046	138	estimating	estimate	VERB
ftr-329	1046	139	the	the	DET
ftr-329	1046	140	value	value	NOUN
ftr-329	1046	141	of	of	ADP
ftr-329	1046	142	tax	tax	NOUN
ftr-329	1046	143	amenities	amenity	NOUN
ftr-329	1046	144	table	table	NOUN
ftr-329	1046	145	1	1	NUM
ftr-329	1046	146	:	:	PUNCT
ftr-329	1046	147	productivity	productivity	NOUN
ftr-329	1046	148	at	at	ADP
ftr-329	1046	149	selected	select	VERB
ftr-329	1046	150	tax	tax	NOUN
ftr-329	1046	151	revenues	revenue	NOUN
ftr-329	1046	152	and	and	CCONJ
ftr-329	1046	153	populations	population	NOUN
ftr-329	1046	154	a.	a.	NOUN
ftr-329	1046	155	after	after	ADP
ftr-329	1046	156	-	-	PUNCT
ftr-329	1046	157	tax	tax	NOUN
ftr-329	1046	158	returns	return	NOUN
ftr-329	1046	159	b.	b.	PROPN
ftr-329	1046	160	comparisons	comparison	NOUN
ftr-329	1046	161	of	of	ADP
ftr-329	1046	162	systemic	systemic	ADJ
ftr-329	1046	163	effects	effect	NOUN
ftr-329	1046	164	appendix	appendix	VERB